\u0625\u0634\u0639\u0627\u0631 \u0642\u0627\u0646\u0648\u0646\u064a:<\/strong> \u064a\u0642\u062f\u0645 \u0647\u0630\u0627 \u0627\u0644\u0645\u0642\u0627\u0644 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0639\u0627\u0645\u0629 \u0641\u0642\u0637\u060c \u0648\u0644\u0627 \u064a\u064f\u0639\u062f \u0627\u0633\u062a\u0634\u0627\u0631\u0629 \u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0623\u0648 \u0636\u0631\u064a\u0628\u064a\u0629 \u0645\u062a\u062e\u0635\u0635\u0629. \u0648\u0642\u062f \u062a\u062a\u063a\u064a\u0631 \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0648\u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0641\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629\u060c \u0648\u064a\u0639\u062a\u0645\u062f \u062a\u0637\u0628\u064a\u0642\u0647\u0627 \u0639\u0644\u0649 \u0638\u0631\u0648\u0641 \u0643\u0644 \u062d\u0627\u0644\u0629.<\/p>\n\n\n\n

\u064a\u0634\u064a\u0631 \u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a<\/strong> \u0625\u0644\u0649 \u062a\u062d\u062f\u064a\u062f \u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0628\u064a\u0646 \u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0648\u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0645\u062a\u0635\u0644\u064a\u0646 \u0648\u0641\u0642 \u0625\u0637\u0627\u0631 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a\u064a. \u0648\u064a\u062c\u0628 \u0623\u0646 \u062a\u062a\u0648\u0627\u0641\u0642 \u0647\u0630\u0647 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0645\u0639 \u0645\u0628\u062f\u0623 \u0627\u0644\u0633\u0639\u0631 \u0627\u0644\u0645\u062d\u0627\u064a\u062f (Arm\u2019s Length Principle)<\/strong>\u060c \u0628\u062d\u064a\u062b \u062a\u0639\u0643\u0633 \u0623\u0633\u0639\u0627\u0631\u0647\u0627 \u0648\u0634\u0631\u0648\u0637\u0647\u0627 \u0645\u0627 \u0643\u0627\u0646 \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u062a\u0641\u0642 \u0639\u0644\u064a\u0647 \u0623\u0637\u0631\u0627\u0641 \u0645\u0633\u062a\u0642\u0644\u0629 \u0641\u064a \u0638\u0631\u0648\u0641 \u0645\u0645\u0627\u062b\u0644\u0629.<\/p>\n\n\n\n

\u0648\u0642\u062f \u062a\u0646\u0637\u0628\u0642 \u0647\u0630\u0647 \u0627\u0644\u0642\u0648\u0627\u0639\u062f \u0639\u0644\u0649 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0648\u0627\u0644\u0639\u0627\u0628\u0631\u0629 \u0644\u0644\u062d\u062f\u0648\u062f\u060c \u0628\u0645\u0627 \u0641\u064a\u0647\u0627 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0628\u064a\u0646 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0629\u060c \u0648\u0627\u0644\u0642\u0631\u0648\u0636\u060c \u0648\u0627\u0644\u0625\u062a\u0627\u0648\u0627\u062a\u060c \u0648\u0639\u0645\u0644\u064a\u0627\u062a \u0628\u064a\u0639 \u0627\u0644\u0633\u0644\u0639 \u0623\u0648 \u0646\u0642\u0644 \u0627\u0644\u0623\u0635\u0648\u0644. \u0648\u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0627\u062d\u062a\u0641\u0627\u0638 \u0628\u0623\u062f\u0644\u0629 \u0643\u0627\u0641\u064a\u0629 \u0644\u062f\u0639\u0645 \u0627\u0644\u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629\u060c \u0628\u064a\u0646\u0645\u0627 \u062a\u0646\u0637\u0628\u0642 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0625\u0636\u0627\u0641\u064a\u0629 \u0644\u0644\u062a\u0648\u062b\u064a\u0642 \u0648\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646\u062f \u0627\u0633\u062a\u064a\u0641\u0627\u0621 \u0627\u0644\u0634\u0631\u0648\u0637 \u0627\u0644\u0645\u062d\u062f\u062f\u0629.<\/p>\n\n\n\n

\u064a\u0648\u0636\u062d \u0647\u0630\u0627 \u0627\u0644\u062f\u0644\u064a\u0644 \u0642\u0648\u0627\u0639\u062f \u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a\u060c \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0647\u0627\u060c \u0648\u0637\u0631\u0642 \u0627\u0644\u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629\u060c \u0648\u0627\u0644\u062d\u062f\u0648\u062f \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u062a\u0648\u062b\u064a\u0642 \u0648\u0627\u0644\u0625\u0641\u0635\u0627\u062d\u060c \u0648\u0645\u062e\u0627\u0637\u0631 \u0639\u062f\u0645 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644.<\/p>\n\n\n\n

\u0645\u0627 \u0647\u0648 \u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a\u061f<\/h2>\n\n\n\n

\u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0647\u0648 \u0639\u0645\u0644\u064a\u0629 \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0623\u0633\u0639\u0627\u0631 \u0648\u0627\u0644\u0634\u0631\u0648\u0637 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0644\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062a\u0645 \u0628\u064a\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0623\u0648 \u063a\u064a\u0631\u0647\u0627 \u0645\u0646 \u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0627\u0644\u0645\u0634\u0645\u0648\u0644\u0629 \u0628\u0642\u0648\u0627\u0639\u062f \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a\u064a\u0629. \u0648\u0627\u0644\u0647\u062f\u0641 \u0645\u0646\u0647 \u0636\u0645\u0627\u0646 \u0623\u0646 \u064a\u0639\u0643\u0633 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0646\u062a\u0627\u0626\u062c \u062a\u062a\u0641\u0642 \u0645\u0639 \u0645\u0628\u062f\u0623 \u0627\u0644\u0633\u0639\u0631 \u0627\u0644\u0645\u062d\u0627\u064a\u062f\u060c \u0628\u062f\u0644\u064b\u0627 \u0645\u0646 \u0627\u0644\u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u062a\u064a \u0642\u062f \u062a\u062a\u0623\u062b\u0631 \u0628\u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0628\u064a\u0646 \u0627\u0644\u0623\u0637\u0631\u0627\u0641.<\/p>\n\n\n\n

\u0648\u062a\u0635\u0628\u062d \u0642\u0648\u0627\u0639\u062f \u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0630\u0627\u062a \u0635\u0644\u0629 \u0639\u0646\u062f\u0645\u0627 \u062a\u064f\u062c\u0631\u064a \u0627\u0644\u0634\u0631\u0643\u0629 \u0645\u0639\u0627\u0645\u0644\u0629 \u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629\u060c \u0645\u062b\u0644:<\/p>\n\n\n\n

\n
• \u0628\u064a\u0639 \u0633\u0644\u0639 \u0625\u0644\u0649 \u0634\u0631\u0643\u0629 \u0645\u0631\u062a\u0628\u0637\u0629.<\/li>\n\n\n\n
• \u062a\u0642\u062f\u064a\u0645 \u062e\u062f\u0645\u0627\u062a \u0625\u062f\u0627\u0631\u064a\u0629 \u0623\u0648 \u062e\u062f\u0645\u0627\u062a \u0625\u062f\u0627\u0631\u0629 \u0625\u0644\u0649 \u0634\u0631\u0643\u0629 \u0623\u062e\u0631\u0649 \u0636\u0645\u0646 \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0629.<\/li>\n\n\n\n
• \u0625\u0642\u0631\u0627\u0636 \u0623\u0645\u0648\u0627\u0644 \u0644\u0634\u0631\u0643\u0629 \u0645\u0631\u062a\u0628\u0637\u0629.<\/li>\n\n\n\n
• \u062a\u0631\u062e\u064a\u0635 \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u0641\u0643\u0631\u064a\u0629 \u0644\u0634\u0631\u0643\u0629 \u0636\u0645\u0646 \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0629.<\/li>\n\n\n\n
• \u0646\u0642\u0644 \u0627\u0644\u0623\u0635\u0648\u0644 \u0623\u0648 \u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0645\u0634\u062a\u0631\u0643\u0629 \u062f\u0627\u062e\u0644 \u0645\u062c\u0645\u0648\u0639\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a.<\/li>\n<\/ul>\n\n\n\n

  \u0648\u0644\u0627 \u062a\u062d\u0638\u0631 \u0627\u0644\u0642\u0648\u0627\u0639\u062f \u0625\u062c\u0631\u0627\u0621 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0628\u064a\u0646 \u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629. \u0648\u0625\u0646\u0645\u0627 \u062a\u064f\u0644\u0632\u0645 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0628\u062a\u0628\u0631\u064a\u0631 \u0627\u0644\u0623\u0633\u0639\u0627\u0631 \u0648\u0627\u0644\u0634\u0631\u0648\u0637 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0623\u062f\u0644\u0629 \u0645\u0646\u0627\u0633\u0628\u0629.<\/p>\n\n\n\n

  \u0645\u062b\u0627\u0644 \u0639\u0644\u0649 \u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a<\/h3>\n\n\n\n

  \u0644\u0646\u0641\u062a\u0631\u0636 \u0623\u0646 \u0634\u0631\u0643\u0629 \u062a\u0639\u0645\u0644 \u0641\u064a \u0627\u0644\u0628\u0631 \u0627\u0644\u0631\u0626\u064a\u0633\u064a \u0644\u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u062a\u0642\u062f\u0645 \u062e\u062f\u0645\u0627\u062a \u0625\u062f\u0627\u0631\u064a\u0629 \u0625\u0644\u0649 \u0634\u0631\u0643\u0629 \u0645\u0631\u062a\u0628\u0637\u0629 \u0645\u0633\u062c\u0644\u0629 \u0641\u064a \u0625\u062d\u062f\u0649 \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062d\u0631\u0629.<\/p>\n\n\n\n

  \u0648\u062a\u062a\u0642\u0627\u0636\u0649 \u0634\u0631\u0643\u0629 \u0627\u0644\u0628\u0631 \u0627\u0644\u0631\u0626\u064a\u0633\u064a \u0645\u0642\u0627\u0628\u0644 \u0647\u0630\u0647 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0645\u0628\u0644\u063a\u064b\u0627 \u0642\u062f\u0631\u0647 100,000 \u062f\u0631\u0647\u0645 \u0625\u0645\u0627\u0631\u0627\u062a\u064a \u0633\u0646\u0648\u064a\u064b\u0627<\/strong>. \u0648\u0645\u0639 \u0630\u0644\u0643\u060c \u064a\u0634\u064a\u0631 \u062a\u062d\u0644\u064a\u0644 \u0645\u0648\u062b\u0648\u0642 \u0644\u062e\u062f\u0645\u0627\u062a \u0645\u0645\u0627\u062b\u0644\u0629 \u0625\u0644\u0649 \u0623\u0646 \u0645\u0642\u062f\u0645\u064a \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u0642\u0644\u064a\u0646 \u0643\u0627\u0646\u0648\u0627 \u0633\u064a\u062a\u0642\u0627\u0636\u0648\u0646 \u0646\u062d\u0648 150,000 \u062f\u0631\u0647\u0645 \u0625\u0645\u0627\u0631\u0627\u062a\u064a<\/strong> \u0641\u064a \u0638\u0631\u0648\u0641 \u0645\u0634\u0627\u0628\u0647\u0629.<\/p>\n\n\n\n

  \u0648\u0642\u062f \u064a\u062b\u064a\u0631 \u0647\u0630\u0627 \u0627\u0644\u0627\u062e\u062a\u0644\u0627\u0641 \u062a\u0633\u0627\u0624\u0644\u0627\u062a \u0628\u0634\u0623\u0646 \u0645\u062f\u0649 \u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0645\u0642\u0627\u0628\u0644 \u0627\u0644\u0645\u062f\u0641\u0648\u0639 \u0628\u064a\u0646 \u0627\u0644\u0637\u0631\u0641\u064a\u0646 \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u064a\u0646 \u0644\u0645\u0628\u062f\u0623 \u0627\u0644\u0633\u0639\u0631 \u0627\u0644\u0645\u062d\u0627\u064a\u062f.<\/p>\n\n\n\n

  \u0648\u0633\u064a\u062a\u0639\u064a\u0646 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0629 \u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0642\u062f\u0645\u0629 \u0641\u0639\u0644\u064a\u064b\u0627\u060c \u0648\u0642\u064a\u0645\u062a\u0647\u0627 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629\u060c \u0648\u0627\u0644\u0648\u0638\u0627\u0626\u0641 \u0627\u0644\u062a\u064a \u064a\u0624\u062f\u064a\u0647\u0627 \u0643\u0644 \u0637\u0631\u0641\u060c \u0648\u0645\u062f\u0649 \u0645\u0648\u062b\u0648\u0642\u064a\u0629 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0629 \u0644\u0644\u0645\u0642\u0627\u0631\u0646\u0629.<\/p>\n\n\n\n

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  <\/figure>\n\n\n\n

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\u0647\u0630\u0647 \u0627\u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0644\u0629 \u0641\u064a \u0627\u0644\u0628\u0631 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u060c \u0648\u0643\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062d\u0631\u0629\u060c \u0648\u0645\u062c\u0645\u0648\u0639\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629\u060c \u0648\u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0627\u062a \u0645\u062a\u0639\u062f\u062f\u0629 \u0627\u0644\u062c\u0646\u0633\u064a\u0627\u062a.<\/p>\n\n\n\n \u0648\u0644\u0627 \u064a\u0642\u062a\u0635\u0631 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u064f\u062c\u0631\u064a \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u062f\u0648\u0644\u064a\u0629.<\/p>\n\n\n\n \u0641\u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644\u060c \u0642\u062f \u062a\u062d\u062a\u0627\u062c \u0634\u0631\u0643\u062a\u0627\u0646 \u0625\u0645\u0627\u0631\u0627\u062a\u064a\u062a\u0627\u0646 \u062a\u062e\u0636\u0639\u0627\u0646 \u0644\u0645\u0644\u0643\u064a\u0629 \u0645\u0634\u062a\u0631\u0643\u0629 \u0625\u0644\u0649 \u0625\u062b\u0628\u0627\u062a \u0623\u0646 \u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u062a\u064a \u062a\u062a\u0642\u0627\u0636\u0627\u0647\u0627 \u0625\u062d\u062f\u0627\u0647\u0645\u0627 \u0645\u0646 \u0627\u0644\u0623\u062e\u0631\u0649 \u0645\u0642\u0627\u0628\u0644 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u062a\u062a\u0648\u0627\u0641\u0642 \u0645\u0639 \u0634\u0631\u0648\u0637 \u0627\u0644\u0633\u0639\u0631 \u0627\u0644\u0645\u062d\u0627\u064a\u062f.<\/p>\n\n\n\n \u0648\u0628\u0627\u0644\u0645\u062b\u0644\u060c \u064a\u062c\u0628 \u0639\u0644\u0649 \u0634\u0631\u0643\u0629 \u062a\u0627\u0628\u0639\u0629 \u0625\u0645\u0627\u0631\u0627\u062a\u064a\u0629 \u062a\u062f\u0641\u0639 \u0641\u0648\u0627\u0626\u062f \u0625\u0644\u0649 \u0634\u0631\u0643\u062a\u0647\u0627 \u0627\u0644\u0623\u0645 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0623\u0646 \u062a\u0646\u0638\u0631 \u0641\u064a\u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u062a\u0631\u062a\u064a\u0628\u0627\u062a \u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0645\u0628\u0631\u0631\u0629 \u062a\u062c\u0627\u0631\u064a\u064b\u0627.<\/p>\n\n\n\n \u0648\u064a\u0646\u0628\u063a\u064a \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a\u0647\u0627 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0646\u0638\u0631 \u0641\u064a \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0628\u064a\u0646 \u0627\u0644\u0623\u0637\u0631\u0627\u0641\u060c \u0648\u0637\u0628\u064a\u0639\u0629 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0629\u060c \u0648\u0623\u062d\u0643\u0627\u0645 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0637\u0628\u0642\u0629.<\/p>\n\n\n\n \u0648\u0645\u0646 \u0627\u0644\u0645\u0647\u0645 \u0623\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u0642\u062f \u062a\u0643\u0648\u0646 \u0645\u0644\u0632\u0645\u0629 \u0628\u062a\u0637\u0628\u064a\u0642 \u0645\u0628\u062f\u0623 \u0627\u0644\u0633\u0639\u0631 \u0627\u0644\u0645\u062d\u0627\u064a\u062f \u062d\u062a\u0649 \u0625\u0630\u0627 \u0644\u0645 \u062a\u0628\u0644\u063a \u0627\u0644\u062d\u062f\u0648\u062f \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0648\u062c\u0628 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0645\u0644\u0641 \u0627\u0644\u0631\u0626\u064a\u0633\u064a \u0648\u0627\u0644\u0645\u0644\u0641 \u0627\u0644\u0645\u062d\u0644\u064a.<\/p>\n\n\n\n \u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0648\u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0645\u062a\u0635\u0644\u0648\u0646 \u0648\u0641\u0642 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a\u064a\u0629<\/h3>\n\n\n\n \u064a\u064f\u0639\u0631\u0651\u0641 \u0625\u0637\u0627\u0631 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a\u064a \u00ab\u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629\u00bb \u0648\u00ab\u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0645\u062a\u0635\u0644\u064a\u0646\u00bb \u0628\u0635\u0648\u0631\u0629 \u0645\u0646\u0641\u0635\u0644\u0629.<\/p>\n\n\n\n \u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 (Related Parties)<\/strong> \u0642\u062f \u062a\u0634\u0645\u0644 \u0623\u0641\u0631\u0627\u062f\u064b\u0627 \u0623\u0648 \u0643\u064a\u0627\u0646\u0627\u062a \u062a\u0631\u0628\u0637\u0647\u0627 \u0639\u0644\u0627\u0642\u0627\u062a \u0639\u0627\u0626\u0644\u064a\u0629 \u0623\u0648 \u0639\u0644\u0627\u0642\u0627\u062a \u0645\u0644\u0643\u064a\u0629 \u0623\u0648 \u0633\u064a\u0637\u0631\u0629 \u0623\u0648 \u0639\u0644\u0627\u0642\u0627\u062a \u0623\u062e\u0631\u0649 \u062a\u062d\u062f\u062f\u0647\u0627 \u0627\u0644\u0645\u0627\u062f\u0629 35.<\/p>\n\n\n\n \u0648\u0645\u0646 \u0623\u0645\u062b\u0644\u062a\u0647\u0627 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0623\u0645 \u0648\u0634\u0631\u0643\u062a\u0647\u0627 \u0627\u0644\u062a\u0627\u0628\u0639\u0629\u060c \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0633\u064a\u0637\u0631\u0629 \u0645\u0634\u062a\u0631\u0643\u0629\u060c \u0648\u0628\u0639\u0636 \u0627\u0644\u0639\u0644\u0627\u0642\u0627\u062a \u0627\u0644\u0645\u0624\u0647\u0644\u0629 \u0628\u064a\u0646 \u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0645\u062a\u0644\u0643\u0648\u0646\u0647\u0627 \u0623\u0648 \u064a\u0633\u064a\u0637\u0631\u0648\u0646 \u0639\u0644\u064a\u0647\u0627.<\/p>\n\n\n\n \u0623\u0645\u0627 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0645\u062a\u0635\u0644\u0648\u0646 (Connected Persons)<\/strong>\u060c \u0627\u0644\u0630\u064a\u0646 \u062a\u062a\u0646\u0627\u0648\u0644\u0647\u0645 \u0627\u0644\u0645\u0627\u062f\u0629 36\u060c \u0641\u0642\u062f \u064a\u0634\u0645\u0644\u0648\u0646 \u0645\u0627\u0644\u0643 \u0627\u0644\u0634\u062e\u0635 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0623\u0648 \u0645\u062f\u064a\u0631\u0647 \u0623\u0648 \u0623\u062d\u062f \u0645\u0633\u0624\u0648\u0644\u064a\u0647\u060c \u0625\u0644\u0649 \u062c\u0627\u0646\u0628 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0622\u062e\u0631\u064a\u0646 \u0627\u0644\u0645\u0634\u0645\u0648\u0644\u064a\u0646 \u0628\u0627\u0644\u062a\u0639\u0631\u064a\u0641 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a.<\/p>\n\n\n\n \u0648\u064a\u0643\u062a\u0633\u0628 \u0647\u0630\u0627 \u0627\u0644\u062a\u0645\u064a\u064a\u0632 \u0623\u0647\u0645\u064a\u0629 \u0644\u0623\u0646 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0628\u064a\u0646 \u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0648\u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0627\u062a \u0623\u0648 \u0627\u0644\u0645\u0632\u0627\u064a\u0627 \u0627\u0644\u0645\u0642\u062f\u0645\u0629 \u0625\u0644\u0649 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0645\u062a\u0635\u0644\u064a\u0646 \u0642\u062f \u062a\u062e\u0636\u0639 \u0644\u0627\u0639\u062a\u0628\u0627\u0631\u0627\u062a \u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0648\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0625\u0641\u0635\u0627\u062d \u0645\u062e\u062a\u0644\u0641\u0629.<\/p>\n\n\n\n \u0648\u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0645\u062f\u0641\u0648\u0639\u0627\u062a \u0627\u0644\u0645\u0642\u062f\u0645\u0629 \u0625\u0644\u0649 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0645\u062a\u0635\u0644\u064a\u0646\u060c \u064a\u062c\u0628 \u0623\u064a\u0636\u064b\u0627 \u0645\u0631\u0627\u0639\u0627\u0629 \u0634\u0631\u0648\u0637 \u062e\u0635\u0645 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0648\u0627\u0644\u0627\u0633\u062a\u062b\u0646\u0627\u0621\u0627\u062a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629. \u0648\u0644\u0627 \u064a\u0646\u0637\u0628\u0642 \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0627\u062f\u0629 36 \u0628\u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0646\u0641\u0633\u0647\u0627 \u0639\u0644\u0649 \u062c\u0645\u064a\u0639 \u0641\u0626\u0627\u062a \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u062e\u0627\u0636\u0639\u064a\u0646 \u0644\u0644\u0636\u0631\u064a\u0628\u0629.<\/p>\n\n\n\n \u0648\u0644\u0630\u0644\u0643\u060c \u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u062a\u062d\u062f\u064a\u062f \u0637\u0628\u064a\u0639\u0629 \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0628\u064a\u0646 \u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0642\u0628\u0644 \u0627\u062e\u062a\u064a\u0627\u0631 \u0642\u0648\u0627\u0639\u062f \u0627\u0644\u062a\u0633\u0639\u064a\u0631 \u0623\u0648 \u0627\u0644\u062e\u0635\u0645 \u0623\u0648 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0645\u0637\u0628\u0642\u0629.<\/p>\n\n\n\n \u0645\u0627 \u0647\u0648 \u0645\u0628\u062f\u0623 \u0627\u0644\u0633\u0639\u0631 \u0627\u0644\u0645\u062d\u0627\u064a\u062f \u0641\u064a \u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0628\u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a\u061f<\/h2>\n\n\n\n \u064a\u0642\u0636\u064a \u0645\u0628\u062f\u0623 \u0627\u0644\u0633\u0639\u0631 \u0627\u0644\u0645\u062d\u0627\u064a\u062f (Arm\u2019s Length Principle) \u0628\u0623\u0646 \u062a\u062d\u0642\u0642 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0628\u064a\u0646 \u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0646\u062a\u0627\u0626\u062c \u062a\u062a\u0648\u0627\u0641\u0642 \u0645\u0639 \u0645\u0627 \u0643\u0627\u0646 \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u062a\u0641\u0642 \u0639\u0644\u064a\u0647 \u0623\u0637\u0631\u0627\u0641 \u0645\u0633\u062a\u0642\u0644\u0629 \u0641\u064a \u0638\u0631\u0648\u0641 \u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u0645\u0642\u0627\u0631\u0646\u0629.<\/p>\n\n\n\n \u0648\u064a\u064f\u0639\u062f \u0647\u0630\u0627 \u0627\u0644\u0645\u0628\u062f\u0623 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0623\u0633\u0627\u0633\u064a \u0644\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0648\u0641\u0642 \u0627\u0644\u0645\u0627\u062f\u0629 34 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a\u064a.<\/p>\n\n\n\n \u0648\u0644\u0627 \u064a\u0642\u062a\u0635\u0631 \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0633\u0639\u0631 \u0627\u0644\u0645\u062d\u0627\u064a\u062f \u0639\u0644\u0649 \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0645\u0630\u0643\u0648\u0631 \u0641\u064a \u0627\u0644\u0641\u0627\u062a\u0648\u0631\u0629.<\/p>\n\n\n\n \u0628\u0644 \u064a\u0634\u0645\u0644 \u0639\u062f\u062f\u064b\u0627 \u0645\u0646 \u0627\u0644\u0639\u0648\u0627\u0645\u0644 \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629\u060c \u0645\u0646\u0647\u0627:<\/p>\n\n\n\n \n \u0627\u0644\u0634\u0631\u0648\u0637 \u0627\u0644\u062a\u0639\u0627\u0642\u062f\u064a\u0629 \u0627\u0644\u0645\u062a\u0641\u0642 \u0639\u0644\u064a\u0647\u0627 \u0628\u064a\u0646 \u0627\u0644\u0623\u0637\u0631\u0627\u0641.<\/li>\n\n\n\n \u0627\u0644\u0648\u0638\u0627\u0626\u0641 \u0627\u0644\u062a\u064a \u064a\u0624\u062f\u064a\u0647\u0627 \u0643\u0644 \u0637\u0631\u0641.<\/li>\n\n\n\n \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0629 \u0648\u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u062a\u064a \u064a\u062a\u062d\u0645\u0644\u0647\u0627 \u0643\u0644 \u0637\u0631\u0641.<\/li>\n\n\n\n \u062e\u0635\u0627\u0626\u0635 \u0627\u0644\u0633\u0644\u0639 \u0623\u0648 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0623\u0648 \u0627\u0644\u062a\u0631\u062a\u064a\u0628\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/li>\n\n\n\n \u0627\u0644\u0638\u0631\u0648\u0641 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0627\u0644\u0645\u0624\u062b\u0631\u0629 \u0641\u064a \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0629.<\/li>\n\n\n\n \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0639\u0646\u064a\u0629.<\/li>\n<\/ul>\n\n\n\n \u0641\u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644\u060c \u0644\u0627 \u062a\u0633\u062a\u062d\u0642 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u062a\u064a \u062a\u0642\u062f\u0645 \u062e\u062f\u0645\u0627\u062a \u062f\u0639\u0645 \u0625\u062f\u0627\u0631\u064a \u0628\u0633\u064a\u0637\u0629 \u0628\u0627\u0644\u0636\u0631\u0648\u0631\u0629 \u0627\u0644\u0645\u0642\u0627\u0628\u0644 \u0627\u0644\u0645\u0627\u0644\u064a \u0646\u0641\u0633\u0647 \u0627\u0644\u0630\u064a \u062a\u062a\u0642\u0627\u0636\u0627\u0647 \u0634\u0631\u0643\u0629 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\u0628\u064a\u0639 \u0627\u0644\u0633\u0644\u0639<\/td> \u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u0623\u0633\u0639\u0627\u0631 \u062a\u0639\u0643\u0633 \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u062a\u062c\u0627\u0631\u064a\u0629 \u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u0645\u0642\u0627\u0631\u0646\u0629<\/td><\/tr> \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629<\/td> \u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0642\u062f \u0642\u064f\u062f\u0645\u062a \u0628\u0627\u0644\u0641\u0639\u0644 \u0648\u0643\u0627\u0646\u062a \u0627\u0644\u0631\u0633\u0648\u0645 \u0645\u0628\u0631\u0631\u0629<\/td><\/tr> \u0627\u0644\u0642\u0631\u0648\u0636 \u0628\u064a\u0646 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0629<\/td> \u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0623\u0633\u0639\u0627\u0631 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\u0648\u0641\u0642 \u0645\u0628\u062f\u0623 \u0627\u0644\u0633\u0639\u0631 \u0627\u0644\u0645\u062d\u0627\u064a\u062f<\/td><\/tr> \u0627\u0644\u0636\u0645\u0627\u0646\u0627\u062a<\/td> \u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0627\u0644\u0636\u0645\u0627\u0646 \u064a\u062d\u0642\u0642 \u0645\u0646\u0641\u0639\u0629 \u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u0642\u064a\u0627\u0633 \u0648\u064a\u062f\u0639\u0645 \u0641\u0631\u0636 \u0631\u0633\u0645 \u0645\u0646\u0627\u0633\u0628<\/td><\/tr> \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0645\u0634\u062a\u0631\u0643\u0629<\/td> \u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u062a\u064f\u0648\u0632\u0639 \u0648\u0641\u0642 \u0623\u0633\u0627\u0633 \u0645\u0639\u0642\u0648\u0644 \u0648\u0642\u0627\u0628\u0644 \u0644\u0644\u0625\u062b\u0628\u0627\u062a<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n \u0648\u0642\u062f \u062a\u062e\u0636\u0639 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0644\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u062d\u062a\u0649 \u0639\u0646\u062f\u0645\u0627 \u064a\u0643\u0648\u0646 \u0627\u0644\u0637\u0631\u0641\u0627\u0646 \u0645\u0648\u062c\u0648\u062f\u064a\u0646 \u062f\u0627\u062e\u0644 \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a.<\/p>\n\n\n\n \u0631\u0633\u0648\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0642\u0631\u0648\u0636 \u0628\u064a\u0646 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0629 \u0648\u0627\u0644\u0625\u062a\u0627\u0648\u0627\u062a<\/h3>\n\n\n\n \u062a\u062a\u0637\u0644\u0628 \u0631\u0633\u0648\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u062a\u0631\u062a\u064a\u0628\u0627\u062a \u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0648\u0627\u0644\u0625\u062a\u0627\u0648\u0627\u062a \u0627\u0647\u062a\u0645\u0627\u0645\u064b\u0627 \u062e\u0627\u0635\u064b\u0627 \u0641\u064a \u0643\u062b\u064a\u0631 \u0645\u0646 \u0627\u0644\u062d\u0627\u0644\u0627\u062a\u060c \u0644\u0623\u0646 \u062a\u0633\u0639\u064a\u0631\u0647\u0627 \u064a\u0639\u062a\u0645\u062f \u0639\u0644\u0649 \u0639\u0648\u0627\u0645\u0644 \u0642\u062f \u0644\u0627 \u062a\u0638\u0647\u0631 \u0645\u0628\u0627\u0634\u0631\u0629\u064b \u0641\u064a \u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631.<\/p>\n\n\n\n \u0631\u0633\u0648\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u0629:<\/strong> \u064a\u0646\u0628\u063a\u064a \u062f\u0639\u0645\u0647\u0627 \u0628\u0623\u062f\u0644\u0629 \u062a\u062b\u0628\u062a \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629 \u0641\u0639\u0644\u064a\u064b\u0627 \u0648\u062a\u062d\u0642\u064a\u0642\u0647\u0627 \u0645\u0646\u0641\u0639\u0629 \u0644\u0644\u062c\u0647\u0629 \u0627\u0644\u062a\u064a \u062a\u062a\u0644\u0642\u0627\u0647\u0627. \u0648\u064a\u062c\u0628 \u062a\u062c\u0646\u0628 \u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0628\u0635\u0648\u0631\u0629 \u063a\u064a\u0631 \u0645\u062f\u0639\u0648\u0645\u0629 \u0623\u0648 \u0641\u0631\u0636 \u0631\u0633\u0648\u0645 \u0639\u0646 \u0623\u0646\u0634\u0637\u0629 \u0644\u0627 \u062a\u062d\u0642\u0642 \u0645\u0646\u0641\u0639\u0629 \u062a\u062c\u0627\u0631\u064a\u0629 \u062d\u0642\u064a\u0642\u064a\u0629.<\/p>\n\n\n\n \u0627\u0644\u0642\u0631\u0648\u0636 \u0628\u064a\u0646 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0629:<\/strong> \u064a\u062c\u0628 \u0645\u0631\u0627\u0639\u0627\u0629 \u0627\u0644\u062c\u062f\u0627\u0631\u0629 \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646\u064a\u0629 \u0644\u0644\u0645\u0642\u062a\u0631\u0636\u060c \u0648\u0645\u062f\u0629 \u0627\u0644\u0642\u0631\u0636\u060c \u0648\u0639\u0645\u0644\u062a\u0647\u060c \u0648\u0627\u0644\u0636\u0645\u0627\u0646\u0627\u062a\u060c \u0648\u0634\u0631\u0648\u0637 \u0627\u0644\u0633\u062f\u0627\u062f\u060c \u0648\u0638\u0631\u0648\u0641 \u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u0633\u0648\u0642\u064a\u0629 \u0627\u0644\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u0645\u0642\u0627\u0631\u0646\u0629.<\/p>\n\n\n\n \u0627\u0644\u0625\u062a\u0627\u0648\u0627\u062a:<\/strong> \u062a\u062a\u0637\u0644\u0628 \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u0641\u0643\u0631\u064a\u0629 \u0627\u0644\u0645\u0639\u0646\u064a\u0629\u060c \u0648\u0627\u0644\u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0645\u0646\u0648\u062d\u0629\u060c \u0648\u0627\u0644\u0645\u0646\u0641\u0639\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629\u060c \u0648\u0627\u0644\u0648\u0638\u0627\u0626\u0641 \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629 \u0627\u0644\u062a\u064a \u064a\u0624\u062f\u064a\u0647\u0627 \u0627\u0644\u0623\u0637\u0631\u0627\u0641.<\/p>\n\n\n\n \u0648\u0641\u064a \u062c\u0645\u064a\u0639 \u0627\u0644\u062d\u0627\u0644\u0627\u062a\u060c \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0633\u0627\u0639\u062f \u0627\u0644\u0639\u0642\u0648\u062f \u0648\u0627\u0644\u0627\u062a\u0641\u0627\u0642\u064a\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0628\u064a\u0646 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0629 \u0639\u0644\u0649 \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0645\u062a\u0641\u0642 \u0639\u0644\u064a\u0647\u0627 \u0648\u062f\u0639\u0645 \u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0629.<\/p>\n\n\n\n \u0648\u0645\u0639 \u0630\u0644\u0643\u060c \u0641\u0625\u0646 \u0635\u064a\u0627\u063a\u0629 \u0627\u0644\u0639\u0642\u062f \u0648\u062d\u062f\u0647\u0627 \u0644\u0627 \u062a\u062b\u0628\u062a \u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0629 \u0644\u0645\u0628\u062f\u0623 \u0627\u0644\u0633\u0639\u0631 \u0627\u0644\u0645\u062d\u0627\u064a\u062f.<\/p>\n\n\n\n \u0637\u0631\u0642 \u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629 \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a<\/h2>\n\n\n\n \u062a\u0639\u062a\u0631\u0641 \u0627\u0644\u0645\u0627\u062f\u0629 34 \u0628\u062e\u0645\u0633 \u0637\u0631\u0642 \u0631\u0626\u064a\u0633\u064a\u0629 \u0644\u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a. \u0648\u064a\u0646\u0628\u063a\u064a \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u062e\u062a\u064a\u0627\u0631 \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0623\u0643\u062b\u0631 \u0645\u0644\u0627\u0621\u0645\u0629 \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0637\u0628\u064a\u0639\u0629 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0629 \u0648\u0627\u0644\u0648\u0638\u0627\u0626\u0641 \u0627\u0644\u062a\u064a \u064a\u0624\u062f\u064a\u0647\u0627 \u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0648\u0645\u062f\u0649 \u062a\u0648\u0641\u0631 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0645\u0648\u062b\u0648\u0642\u0629 \u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u0645\u0642\u0627\u0631\u0646\u0629.<\/p>\n\n\n\n \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u062a\u0633\u0639\u064a\u0631<\/th> \u0643\u064a\u0641\u064a\u0629 \u0639\u0645\u0644\u0647\u0627<\/th> \u0627\u0644\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0634\u0627\u0626\u0639<\/th><\/tr> \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0633\u0639\u0631 \u0627\u0644\u0645\u0642\u0627\u0631\u0646 \u063a\u064a\u0631 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 (CUP)<\/td> \u0645\u0642\u0627\u0631\u0646\u0629 \u0633\u0639\u0631 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0629 \u0628\u064a\u0646 \u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u0633\u0639\u0631 \u0645\u0639\u0627\u0645\u0644\u0629 \u0645\u0633\u062a\u0642\u0644\u0629 \u0645\u0645\u0627\u062b\u0644\u0629<\/td> \u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u0623\u0648\u0644\u064a\u0629 \u0648\u0627\u0644\u0642\u0631\u0648\u0636 \u0648\u0627\u0644\u062a\u0631\u0627\u062e\u064a\u0635 \u0639\u0646\u062f \u062a\u0648\u0641\u0631 \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0645\u0642\u0627\u0631\u0646\u0629 \u0645\u0648\u062b\u0648\u0642\u0629<\/td><\/tr> \u0637\u0631\u064a\u0642\u0629 \u0633\u0639\u0631 \u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u0628\u064a\u0639 (Resale Price Method)<\/td> \u0627\u0644\u0628\u062f\u0621 \u0628\u0633\u0639\u0631 \u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u0628\u064a\u0639 \u0648\u062e\u0635\u0645 \u0647\u0627\u0645\u0634 \u0631\u0628\u062d \u0625\u062c\u0645\u0627\u0644\u064a \u0645\u0646\u0627\u0633\u0628<\/td> \u062a\u0631\u062a\u064a\u0628\u0627\u062a \u0627\u0644\u062a\u0648\u0632\u064a\u0639<\/td><\/tr> \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0645\u0636\u0627\u0641\u064b\u0627 \u0625\u0644\u064a\u0647\u0627 \u0647\u0627\u0645\u0634 \u0631\u0628\u062d (Cost Plus Method)<\/td> \u0625\u0636\u0627\u0641\u0629 \u0647\u0627\u0645\u0634 \u0631\u0628\u062d \u0645\u062a\u0648\u0627\u0641\u0642 \u0645\u0639 \u0645\u0628\u062f\u0623 \u0627\u0644\u0633\u0639\u0631 \u0627\u0644\u0645\u062d\u0627\u064a\u062f \u0625\u0644\u0649 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629<\/td> \u0627\u0644\u062a\u0635\u0646\u064a\u0639 \u0648\u062a\u0631\u062a\u064a\u0628\u0627\u062a \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062e\u062f\u0645\u0627\u062a<\/td><\/tr> \u0637\u0631\u064a\u0642\u0629 \u0647\u0627\u0645\u0634 \u0635\u0627\u0641\u064a \u0631\u0628\u062d \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0629 (TNMM)<\/td> \u0645\u0642\u0627\u0631\u0646\u0629 \u0645\u0624\u0634\u0631 \u0645\u0646\u0627\u0633\u0628 \u0644\u0635\u0627\u0641\u064a \u0627\u0644\u0631\u0628\u062d \u0628\u0645\u0624\u0634\u0631\u0627\u062a \u0634\u0631\u0643\u0627\u062a \u0645\u0633\u062a\u0642\u0644\u0629 \u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u0645\u0642\u0627\u0631\u0646\u0629<\/td> \u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u062a\u0648\u0632\u064a\u0639 \u0648\u0627\u0644\u062a\u0635\u0646\u064a\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0631\u0648\u062a\u064a\u0646\u064a\u0629<\/td><\/tr> \u0637\u0631\u064a\u0642\u0629 \u062a\u0642\u0633\u064a\u0645 \u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0629 (Transactional Profit Split Method)<\/td> \u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u062c\u0645\u0639\u0629 \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0645\u0633\u0627\u0647\u0645\u0627\u062a \u0627\u0644\u0623\u0637\u0631\u0627\u0641<\/td> \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0634\u062f\u064a\u062f\u0629 \u0627\u0644\u062a\u0631\u0627\u0628\u0637 \u0623\u0648 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0642\u062f\u0645 \u0641\u064a\u0647\u0627 \u0623\u0643\u062b\u0631 \u0645\u0646 \u0637\u0631\u0641 \u0645\u0633\u0627\u0647\u0645\u0627\u062a \u0630\u0627\u062a \u0642\u064a\u0645\u0629 \u0643\u0628\u064a\u0631\u0629<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n \u0648\u0644\u064a\u0633\u062a \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0623\u0643\u062b\u0631 \u0645\u0644\u0627\u0621\u0645\u0629 \u0628\u0627\u0644\u0636\u0631\u0648\u0631\u0629 \u0647\u064a \u0627\u0644\u0623\u0628\u0633\u0637.<\/p>\n\n\n\n \u0628\u0644 \u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0629 \u0645\u0631\u0627\u0639\u0627\u0629 \u0645\u0648\u062b\u0648\u0642\u064a\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u062a\u0627\u062d\u0629\u060c \u0648\u0637\u0628\u064a\u0639\u0629 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0629\u060c \u0648\u0645\u062f\u0649 \u0642\u062f\u0631\u0629 \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0645\u062e\u062a\u0627\u0631\u0629 \u0639\u0644\u0649 \u0639\u0643\u0633 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0644\u0644\u0623\u0637\u0631\u0627\u0641 \u0628\u0635\u0648\u0631\u0629 \u0645\u0639\u0642\u0648\u0644\u0629.<\/p>\n\n\n\n \u0648\u064a\u0633\u0645\u062d \u0627\u0644\u062a\u0634\u0631\u064a\u0639 \u0623\u064a\u0636\u064b\u0627 \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0637\u0631\u064a\u0642\u0629 \u0628\u062f\u064a\u0644\u0629 \u0639\u0646\u062f \u0627\u0633\u062a\u064a\u0641\u0627\u0621 \u0627\u0644\u0634\u0631\u0648\u0637 \u0627\u0644\u0645\u062d\u062f\u062f\u0629\u060c \u0625\u0630\u0627 \u062a\u0639\u0630\u0631 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0637\u0631\u0642 \u0627\u0644\u0645\u0639\u062a\u0631\u0641 \u0628\u0647\u0627 \u0628\u0635\u0648\u0631\u0629 \u0645\u0648\u062b\u0648\u0642\u0629.<\/p>\n\n\n\n \u0643\u064a\u0641 \u064a\u0639\u0645\u0644 \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0629 \u0641\u064a \u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a\u061f<\/h3>\n\n\n\n \u064a\u0642\u0648\u0645 \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0629 (Transfer Pricing Benchmarking) \u0639\u0644\u0649 \u0645\u0642\u0627\u0631\u0646\u0629 \u0633\u0639\u0631 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0629 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0623\u0648 \u0645\u0633\u062a\u0648\u0649 \u0631\u0628\u062d\u064a\u062a\u0647\u0627 \u0628\u0628\u064a\u0627\u0646\u0627\u062a \u0633\u0648\u0642\u064a\u0629 \u0645\u0633\u062a\u0642\u0644\u0629 \u0648\u0645\u0648\u062b\u0648\u0642\u0629.<\/p>\n\n\n\n \u0648\u064a\u0647\u062f\u0641 \u0647\u0630\u0627 \u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0625\u0644\u0649 \u062a\u062d\u062f\u064a\u062f \u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0629 \u062a\u062d\u0642\u0642 \u0646\u062a\u064a\u062c\u0629 \u062a\u062a\u0641\u0642 \u0645\u0639 \u0645\u0628\u062f\u0623 \u0627\u0644\u0633\u0639\u0631 \u0627\u0644\u0645\u062d\u0627\u064a\u062f.<\/p>\n\n\n\n \u0648\u062a\u0634\u0645\u0644 \u062e\u0637\u0648\u0627\u062a \u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0645\u0639\u062a\u0627\u062f\u0629 \u0645\u0627 \u064a\u0644\u064a:<\/p>\n\n\n\n \n \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0629 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629.<\/li>\n\n\n\n \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0648\u0638\u0627\u0626\u0641 \u0648\u0627\u0644\u0623\u0635\u0648\u0644 \u0648\u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0643\u0644 \u0637\u0631\u0641.<\/li>\n\n\n\n \u0627\u062e\u062a\u064a\u0627\u0631 \u0637\u0631\u064a\u0642\u0629 \u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0623\u0643\u062b\u0631 \u0645\u0644\u0627\u0621\u0645\u0629.<\/li>\n\n\n\n \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0623\u0648 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u0642\u0644\u0629 \u0627\u0644\u0645\u062d\u062a\u0645\u0644\u0629 \u0644\u0644\u0645\u0642\u0627\u0631\u0646\u0629.<\/li>\n\n\n\n \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0627\u062e\u062a\u0644\u0627\u0641\u0627\u062a \u0627\u0644\u062c\u0648\u0647\u0631\u064a\u0629 \u0648\u0625\u062c\u0631\u0627\u0621 \u062a\u0639\u062f\u064a\u0644\u0627\u062a \u064a\u0645\u0643\u0646 \u062a\u0628\u0631\u064a\u0631\u0647\u0627.<\/li>\n\n\n\n \u062a\u062d\u062f\u064a\u062f \u0633\u0639\u0631 \u0645\u0646\u0627\u0633\u0628 \u0623\u0648 \u0646\u0637\u0627\u0642 \u0623\u0633\u0639\u0627\u0631 \u064a\u062a\u0648\u0627\u0641\u0642 \u0645\u0639 \u0645\u0628\u062f\u0623 \u0627\u0644\u0633\u0639\u0631 \u0627\u0644\u0645\u062d\u0627\u064a\u062f.<\/li>\n\n\n\n \u062a\u0648\u062b\u064a\u0642 \u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0648\u0627\u0644\u0646\u062a\u0627\u0626\u062c.<\/li>\n<\/ol>\n\n\n\n \u0641\u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644\u060c \u0644\u0646\u0641\u062a\u0631\u0636 \u0623\u0646 \u0634\u0631\u0643\u0629 \u062a\u0642\u062f\u0645 \u062e\u062f\u0645\u0627\u062a \u0625\u0644\u0649 \u0637\u0631\u0641 \u0645\u0631\u062a\u0628\u0637\u060c \u0648\u062a\u062a\u062d\u0645\u0644 \u062a\u0643\u0627\u0644\u064a\u0641 \u0630\u0627\u062a \u0635\u0644\u0629 \u0642\u062f\u0631\u0647\u0627 200,000 \u062f\u0631\u0647\u0645 \u0625\u0645\u0627\u0631\u0627\u062a\u064a<\/strong>.<\/p>\n\n\n\n \u0625\u0630\u0627 \u062f\u0639\u0645 \u062a\u062d\u0644\u064a\u0644 \u0645\u0642\u0627\u0631\u0646\u0629 \u0645\u0648\u062b\u0648\u0642 \u0625\u0636\u0627\u0641\u0629 \u0647\u0627\u0645\u0634 \u0631\u0628\u062d \u0642\u062f\u0631\u0647 10% \u0625\u0644\u0649 \u0627\u0644\u062a\u0643\u0644\u0641\u0629\u060c \u0641\u0633\u064a\u0643\u0648\u0646 \u0627\u0644\u0645\u0642\u0627\u0628\u0644 \u0627\u0644\u062a\u0648\u0636\u064a\u062d\u064a \u0643\u0645\u0627 \u064a\u0644\u064a:<\/p>\n\n\n\n 200,000 + (200,000 \u00d7 10%) = 220,000 \u062f\u0631\u0647\u0645 \u0625\u0645\u0627\u0631\u0627\u062a\u064a.<\/strong><\/p>\n\n\n\n \u0648\u0646\u0633\u0628\u0629 \u0647\u0627\u0645\u0634 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0628\u0627\u0644\u063a\u0629 10% \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0645\u062b\u0627\u0644 \u0627\u0641\u062a\u0631\u0627\u0636\u064a\u0629. \u0648\u0644\u0627 \u064a\u0646\u0628\u063a\u064a \u0627\u0639\u062a\u0628\u0627\u0631\u0647\u0627 \u0646\u0633\u0628\u0629 \u0642\u064a\u0627\u0633\u064a\u0629 \u0645\u0639\u062a\u0645\u062f\u0629 \u0645\u0646 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0627\u062a\u062d\u0627\u062f\u064a\u0629 \u0644\u0644\u0636\u0631\u0627\u0626\u0628.<\/p>\n\n\n\n \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u062a\u0648\u062b\u064a\u0642 \u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a<\/h2>\n\n\n\n \u062a\u0647\u062f\u0641 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u062a\u0648\u062b\u064a\u0642 \u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0641\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0625\u0644\u0649 \u0645\u0633\u0627\u0639\u062f\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0639\u0644\u0649 \u0625\u062b\u0628\u0627\u062a \u0627\u0645\u062a\u062b\u0627\u0644 \u0645\u0639\u0627\u0645\u0644\u0627\u062a\u0647\u0627 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0644\u0645\u0628\u062f\u0623 \u0627\u0644\u0633\u0639\u0631 \u0627\u0644\u0645\u062d\u0627\u064a\u062f.<\/p>\n\n\n\n \u0648\u062a\u062e\u062a\u0644\u0641 \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u062a\u0648\u062b\u064a\u0642 \u0628\u062d\u0633\u0628 \u0638\u0631\u0648\u0641 \u0627\u0644\u0634\u062e\u0635 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u0648\u0642\u064a\u0645 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a\u060c \u0648\u062d\u062f\u0648\u062f \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0645\u0639\u0645\u0648\u0644 \u0628\u0647\u0627.<\/p>\n\n\n\n \u0648\u064a\u0646\u0628\u063a\u064a \u0627\u0644\u062a\u0645\u064a\u064a\u0632 \u0628\u064a\u0646 \u0627\u0644\u0627\u062d\u062a\u0641\u0627\u0638 \u0628\u0627\u0644\u0633\u062c\u0644\u0627\u062a \u0648\u0627\u0644\u0623\u062f\u0644\u0629 \u0627\u0644\u062f\u0627\u0639\u0645\u0629 \u0648\u0628\u064a\u0646 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0625\u0639\u062f\u0627\u062f \u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0631\u0633\u0645\u064a\u0629 \u0645\u062d\u062f\u062f\u0629.<\/p>\n\n\n\n \u0648\u062a\u0634\u0645\u0644 \u0641\u0626\u0627\u062a \u0627\u0644\u062a\u0648\u062b\u064a\u0642 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0645\u0627 \u064a\u0644\u064a:<\/p>\n\n\n\n \n \u0627\u0644\u0639\u0642\u0648\u062f \u0648\u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631 \u0648\u0633\u062c\u0644\u0627\u062a \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u062f\u0627\u0639\u0645\u0629.<\/li>\n\n\n\n \u0627\u0644\u062a\u062d\u0644\u064a\u0644\u0627\u062a \u0627\u0644\u0648\u0638\u064a\u0641\u064a\u0629 \u0648\u0623\u062f\u0644\u0629 \u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0629 \u0627\u0644\u0633\u0648\u0642\u064a\u0629.<\/li>\n\n\n\n \u0627\u0644\u0645\u0644\u0641 \u0627\u0644\u0631\u0626\u064a\u0633\u064a \u0648\u0627\u0644\u0645\u0644\u0641 \u0627\u0644\u0645\u062d\u0644\u064a\u060c \u0639\u0646\u062f \u0648\u062c\u0648\u0628 \u0625\u0639\u062f\u0627\u062f\u0647\u0645\u0627.<\/li>\n\n\n\n \u0625\u0641\u0635\u0627\u062d\u0627\u062a \u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0648\u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0645\u062a\u0635\u0644\u064a\u0646.<\/li>\n\n\n\n \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0642\u062f\u0645\u0629 \u0628\u062d\u0633\u0628 \u0643\u0644 \u062f\u0648\u0644\u0629 \u0644\u0644\u0645\u062c\u0645\u0648\u0639\u0627\u062a \u0645\u062a\u0639\u062f\u062f\u0629 \u0627\u0644\u062c\u0646\u0633\u064a\u0627\u062a \u0627\u0644\u0645\u0624\u0647\u0644\u0629 (Country-by-Country Reporting).<\/li>\n<\/ul>\n\n\n\n \u0648\u0642\u062f \u062a\u062d\u062a\u0627\u062c \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u062a\u064a \u0644\u0627 \u062a\u0628\u0644\u063a \u062d\u062f\u0648\u062f \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0645\u0644\u0641 \u0627\u0644\u0631\u0626\u064a\u0633\u064a \u0648\u0627\u0644\u0645\u0644\u0641 \u0627\u0644\u0645\u062d\u0644\u064a \u0625\u0644\u0649 \u062a\u0642\u062f\u064a\u0645 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0630\u0627\u062a \u0635\u0644\u0629 \u0639\u0646\u062f\u0645\u0627 \u062a\u0637\u0644\u0628\u0647\u0627 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0627\u062a\u062d\u0627\u062f\u064a\u0629 \u0644\u0644\u0636\u0631\u0627\u0626\u0628.<\/p>\n\n\n\n \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0645\u0644\u0641 \u0627\u0644\u0631\u0626\u064a\u0633\u064a \u0648\u0627\u0644\u0645\u0644\u0641 \u0627\u0644\u0645\u062d\u0644\u064a<\/h3>\n\n\n\n \u064a\u0648\u0641\u0631 \u0627\u0644\u0645\u0644\u0641 \u0627\u0644\u0631\u0626\u064a\u0633\u064a (Master File)<\/strong> \u0646\u0638\u0631\u0629 \u0634\u0627\u0645\u0644\u0629 \u0639\u0644\u0649 \u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u062a\u0639\u062f\u062f\u0629 \u0627\u0644\u062c\u0646\u0633\u064a\u0627\u062a\u060c \u0648\u0647\u064a\u0643\u0644\u0647\u0627 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u060c \u0648\u0633\u064a\u0627\u0633\u0627\u062a \u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0644\u062f\u064a\u0647\u0627\u060c \u0648\u0627\u0644\u062a\u0631\u062a\u064a\u0628\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629.<\/p>\n\n\n\n \u0623\u0645\u0627 \u0627\u0644\u0645\u0644\u0641 \u0627\u0644\u0645\u062d\u0644\u064a (Local File)<\/strong> \u0641\u064a\u0631\u0643\u0632 \u0639\u0644\u0649 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u062c\u0648\u0647\u0631\u064a\u0629 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\u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0648\u0627\u0644\u0625\u0631\u0634\u0627\u062f\u0627\u062a \u0627\u0644\u0631\u0633\u0645\u064a\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0642\u0628\u0644 \u062a\u062d\u062f\u064a\u062f \u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0645\u0639\u0627\u0645\u0644\u0629 \u0645\u0639\u064a\u0646\u0629 \u0645\u0633\u062a\u062b\u0646\u0627\u0629 \u0645\u0646 \u0627\u0644\u0625\u062f\u0631\u0627\u062c \u0641\u064a \u0627\u0644\u0645\u0644\u0641 \u0627\u0644\u0645\u062d\u0644\u064a.<\/p>\n\n\n\n \u0646\u0645\u0648\u0630\u062c \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0648\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0642\u062f\u0645\u0629 \u0628\u062d\u0633\u0628 \u0643\u0644 \u062f\u0648\u0644\u0629<\/h3>\n\n\n\n \u064a\u064f\u0639\u062f \u0646\u0645\u0648\u0630\u062c \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0648\u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0642\u062f\u0645 \u0628\u062d\u0633\u0628 \u0643\u0644 \u062f\u0648\u0644\u0629 (CbCR) \u0627\u0644\u062a\u0632\u0627\u0645\u064a\u0646 \u0645\u0646\u0641\u0635\u0644\u064a\u0646 \u0645\u0646 \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0625\u0628\u0644\u0627\u063a.<\/p>\n\n\n\n \u0648\u064a\u0634\u0643\u0644 \u0646\u0645\u0648\u0630\u062c \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u062c\u0632\u0621\u064b\u0627 \u0645\u0646 \u0625\u0637\u0627\u0631 \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0631\u062a\u0628\u0637 \u0628\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a\u060c \u0648\u064a\u0642\u062f\u0645 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0639\u0646 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\u0627\u0644\u0645\u0628\u0644\u063a \u062a\u0633\u062a\u0637\u064a\u0639 \u062a\u062c\u0627\u0647\u0644 \u0645\u0628\u062f\u0623 \u0627\u0644\u0633\u0639\u0631 \u0627\u0644\u0645\u062d\u0627\u064a\u062f.<\/p>\n\n\n\n \u0648\u0628\u0627\u0644\u0645\u062b\u0644\u060c \u064a\u062c\u0628 \u0639\u062f\u0645 \u0627\u0644\u062e\u0644\u0637 \u0628\u064a\u0646 \u062d\u062f\u0648\u062f \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0648\u062d\u062f \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0630\u064a \u064a\u0648\u062c\u0628 \u0627\u0644\u0627\u062d\u062a\u0641\u0627\u0638 \u0628\u0627\u0644\u0645\u0644\u0641 \u0627\u0644\u0645\u062d\u0644\u064a.<\/p>\n\n\n\n \u0648\u064a\u0646\u0628\u063a\u064a \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062c\u062f\u0627\u0648\u0644 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0644\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0648\u062a\u0639\u0644\u064a\u0645\u0627\u062a \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0627\u062a\u062d\u0627\u062f\u064a\u0629 \u0644\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0646\u062f \u062a\u062d\u062f\u064a\u062f \u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0645\u0637\u0644\u0648\u0628\u064b\u0627.<\/p>\n\n\n\n \u0643\u064a\u0641\u064a\u0629 \u0625\u0639\u062f\u0627\u062f \u0633\u064a\u0627\u0633\u0629 \u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a<\/h2>\n\n\n\n \u062a\u062d\u062f\u062f \u0633\u064a\u0627\u0633\u0629 \u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0643\u064a\u0641\u064a\u0629 \u0642\u064a\u0627\u0645 \u0627\u0644\u0634\u0631\u0643\u0629 \u0628\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0645\u0639 \u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0648\u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0645\u062a\u0635\u0644\u064a\u0646 \u0648\u062a\u0633\u0639\u064a\u0631\u0647\u0627 \u0648\u062a\u0648\u062b\u064a\u0642\u0647\u0627 \u0648\u0645\u0631\u0627\u062c\u0639\u062a\u0647\u0627.<\/p>\n\n\n\n \u0648\u062a\u0633\u0627\u0639\u062f \u0647\u0630\u0647 \u0627\u0644\u0633\u064a\u0627\u0633\u0629 \u0639\u0644\u0649 \u0648\u0636\u0639 \u0646\u0647\u062c \u0645\u062a\u0633\u0642 \u0644\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a\u064a\u0629.<\/p>\n\n\n\n \u0648\u064a\u0646\u0628\u063a\u064a \u0623\u0646 \u062a\u062a\u0636\u0645\u0646 \u0627\u0644\u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062e\u0637\u0648\u0627\u062a \u0627\u0644\u0633\u0628\u0639 \u0627\u0644\u062a\u0627\u0644\u064a\u0629.<\/p>\n\n\n\n 1. \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0648\u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0645\u062a\u0635\u0644\u064a\u0646<\/h3>\n\n\n\n \u0631\u0627\u062c\u0639 \u0647\u064a\u0643\u0644 \u0627\u0644\u0645\u0644\u0643\u064a\u0629\u060c \u0648\u0639\u0644\u0627\u0642\u0627\u062a \u0627\u0644\u0633\u064a\u0637\u0631\u0629\u060c \u0648\u0627\u0644\u0645\u062f\u064a\u0631\u064a\u0646\u060c \u0648\u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0646\u060c \u0648\u0623\u064a \u0639\u0644\u0627\u0642\u0627\u062a \u0623\u062e\u0631\u0649 \u0630\u0627\u062a \u0635\u0644\u0629 \u0648\u0641\u0642 \u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a.<\/p>\n\n\n\n 2. \u062d\u0635\u0631 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629<\/h3>\n\n\n\n \u0623\u0639\u062f \u062c\u062f\u0648\u0644\u064b\u0627 \u0628\u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0648\u062a\u0631\u062a\u064a\u0628\u0627\u062a \u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0648\u0627\u0644\u0625\u062a\u0627\u0648\u0627\u062a \u0648\u0646\u0642\u0644 \u0627\u0644\u0623\u0635\u0648\u0644 \u0648\u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0645\u0634\u062a\u0631\u0643\u0629 \u0628\u064a\u0646 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0629.<\/p>\n\n\n\n 3. \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0639\u0642\u0648\u062f \u0648\u0627\u0644\u0633\u0644\u0648\u0643 \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0627\u0644\u0641\u0639\u0644\u064a<\/h3>\n\n\n\n \u062a\u0623\u0643\u062f \u0645\u0646 \u0623\u0646 \u0627\u0644\u0627\u062a\u0641\u0627\u0642\u064a\u0627\u062a \u062a\u0639\u0643\u0633 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0648\u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0627\u062a \u0648\u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0648\u0627\u0644\u062a\u0631\u062a\u064a\u0628\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u062a\u064a \u064a\u0646\u0641\u0630\u0647\u0627 \u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0641\u0639\u0644\u064a\u064b\u0627.<\/p>\n\n\n\n 4. \u0627\u062e\u062a\u064a\u0627\u0631 \u0637\u0631\u0642 \u0627\u0644\u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u0645\u0646\u0627\u0633\u0628\u0629<\/h3>\n\n\n\n \u0627\u062e\u062a\u0631 \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0623\u0643\u062b\u0631 \u0645\u0644\u0627\u0621\u0645\u0629 \u0644\u0643\u0644 \u0645\u0639\u0627\u0645\u0644\u0629 \u062c\u0648\u0647\u0631\u064a\u0629 \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u062e\u0635\u0627\u0626\u0635\u0647\u0627 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0623\u062f\u0644\u0629 \u0627\u0644\u0645\u062a\u0627\u062d\u0629.<\/p>\n\n\n\n 5. \u0625\u062c\u0631\u0627\u0621 \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0629 \u0639\u0646\u062f \u0627\u0644\u062d\u0627\u062c\u0629<\/h3>\n\n\n\n \u062d\u062f\u062f \u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0629 \u0627\u0644\u0645\u0648\u062b\u0648\u0642\u0629 \u0648\u0648\u062b\u0642 \u0623\u0633\u0627\u0633 \u0627\u0644\u0633\u0639\u0631 \u0623\u0648 \u0647\u0627\u0645\u0634 \u0627\u0644\u0631\u0628\u062d \u0623\u0648 \u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u062e\u062a\u0627\u0631.<\/p>\n\n\n\n 6. \u0645\u0637\u0627\u0628\u0642\u0629 \u0627\u0644\u062a\u0633\u0639\u064a\u0631 \u0645\u0639 \u0627\u0644\u0633\u062c\u0644\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/h3>\n\n\n\n \u062a\u062d\u0642\u0642 \u0645\u0646 \u0627\u062a\u0633\u0627\u0642 \u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631 \u0648\u0627\u0644\u0642\u064a\u0648\u062f \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u062d\u0633\u0627\u0628\u0627\u062a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0625\u0641\u0635\u0627\u062d.<\/p>\n\n\n\n 7. \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0633\u064a\u0627\u0633\u0629 \u0648\u062a\u062d\u062f\u064a\u062b\u0647\u0627<\/h3>\n\n\n\n \u0623\u0639\u062f \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0633\u064a\u0627\u0633\u0629 \u0639\u0646\u062f \u062a\u063a\u064a\u0631 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0623\u0648 \u0647\u064a\u0627\u0643\u0644 \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0629 \u0623\u0648 \u0638\u0631\u0648\u0641 \u0627\u0644\u0633\u0648\u0642 \u0623\u0648 \u0627\u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0627\u0644\u0645\u0637\u0628\u0642\u0629.<\/p>\n\n\n\n \u0648\u062a\u062f\u0639\u0645 \u0633\u064a\u0627\u0633\u0629 \u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644\u060c \u0644\u0643\u0646\u0647\u0627 \u0644\u0627 \u062a\u062d\u0644 \u0645\u062d\u0644 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u0625\u0644\u0632\u0627\u0645\u064a\u0629 \u0623\u0648 \u0627\u0644\u0625\u0641\u0635\u0627\u062d\u0627\u062a \u0623\u0648 \u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629.<\/p>\n\n\n\n \u0645\u062a\u0649 \u064a\u0646\u0628\u063a\u064a \u0644\u0644\u0634\u0631\u0643\u0629 \u0625\u062c\u0631\u0627\u0621 \u062a\u0642\u064a\u064a\u0645 \u0644\u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a\u061f<\/h3>\n\n\n\n \u064a\u0646\u0628\u063a\u064a \u0625\u062c\u0631\u0627\u0621 \u062a\u0642\u064a\u064a\u0645 \u0644\u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0639\u0646\u062f\u0645\u0627 \u062a\u062f\u062e\u0644 \u0627\u0644\u0634\u0631\u0643\u0629 \u0641\u064a \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u062c\u0648\u0647\u0631\u064a\u0629 \u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629\u060c \u0648\u0645\u0631\u0627\u062c\u0639\u062a\u0647 \u0639\u0646\u062f \u062a\u063a\u064a\u0631 \u0627\u0644\u0638\u0631\u0648\u0641.<\/p>\n\n\n\n \u0648\u064a\u0633\u0627\u0639\u062f \u0627\u0644\u062a\u0642\u064a\u064a\u0645 \u0641\u064a \u062a\u062d\u062f\u064a\u062f \u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u062a\u0631\u062a\u064a\u0628\u0627\u062a \u062a\u0646\u0637\u0648\u064a \u0639\u0644\u0649 \u0645\u062e\u0627\u0637\u0631 \u062a\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u062a\u0633\u0639\u064a\u0631 \u0623\u0648 \u0627\u0644\u062a\u0648\u062b\u064a\u0642 \u0623\u0648 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a.<\/p>\n\n\n\n \u0648\u062a\u0634\u0645\u0644 \u0627\u0644\u0645\u0631\u0627\u062d\u0644 \u0627\u0644\u0645\u0647\u0645\u0629 \u0644\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0645\u0627 \u064a\u0644\u064a:<\/p>\n\n\n\n \n \u0625\u0646\u0634\u0627\u0621 \u0647\u064a\u0643\u0644 \u062c\u062f\u064a\u062f \u0644\u0645\u062c\u0645\u0648\u0639\u0629 \u0634\u0631\u0643\u0627\u062a \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a.<\/li>\n\n\n\n \u0625\u0628\u0631\u0627\u0645 \u0627\u062a\u0641\u0627\u0642\u064a\u0627\u062a \u062c\u0648\u0647\u0631\u064a\u0629 \u0644\u0644\u062e\u062f\u0645\u0627\u062a \u0623\u0648 \u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0628\u064a\u0646 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0629.<\/li>\n\n\n\n \u062a\u0631\u062e\u064a\u0635 \u0645\u0644\u0643\u064a\u0629 \u0641\u0643\u0631\u064a\u0629 \u0630\u0627\u062a \u0642\u064a\u0645\u0629 \u0623\u0648 \u0646\u0642\u0644\u0647\u0627.<\/li>\n\n\n\n \u0625\u0639\u0627\u062f\u0629 \u0647\u064a\u0643\u0644\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629.<\/li>\n\n\n\n \u0628\u062f\u0621 \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0628\u064a\u0646 \u0643\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0628\u0631 \u0627\u0644\u0631\u0626\u064a\u0633\u064a \u0648\u0643\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062d\u0631\u0629.<\/li>\n\n\n\n \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0633\u0646\u0648\u064a \u0644\u0636\u0631\u064a\u0628\u0629 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