{"id":3883,"date":"2024-08-09T19:23:36","date_gmt":"2024-08-09T16:23:36","guid":{"rendered":"https:\/\/theafaa.org.eg\/?p=3883"},"modified":"2024-08-09T20:40:52","modified_gmt":"2024-08-09T17:40:52","slug":"%d8%aa%d8%ad%d8%af%d9%8a%d8%a7%d8%aa-%d8%a7%d9%84%d8%a7%d9%85%d8%aa%d8%ab%d8%a7%d9%84-%d8%a7%d9%84%d8%b6%d8%b1%d9%8a%d8%a8%d9%8a-%d8%a7%d9%84%d8%b9%d8%a7%d9%84%d9%85%d9%8a","status":"publish","type":"post","link":"https:\/\/theafaa.org.eg\/en\/%d8%aa%d8%ad%d8%af%d9%8a%d8%a7%d8%aa-%d8%a7%d9%84%d8%a7%d9%85%d8%aa%d8%ab%d8%a7%d9%84-%d8%a7%d9%84%d8%b6%d8%b1%d9%8a%d8%a8%d9%8a-%d8%a7%d9%84%d8%b9%d8%a7%d9%84%d9%85%d9%8a\/","title":{"rendered":"\u062a\u062d\u062f\u064a\u0627\u062a \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0639\u0627\u0644\u0645\u064a"},"content":{"rendered":"<p>\u0641\u064a \u0639\u0627\u0644\u0645 \u064a\u0634\u0647\u062f \u062a\u063a\u064a\u064a\u0631\u0627\u062a \u0645\u0633\u062a\u0645\u0631\u0629 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\u0648\u0627\u0644\u0631\u0642\u0645\u0646\u0629<\/strong>:\n<ul>\n<li>\u0639\u0644\u0649 \u0627\u0644\u0631\u063a\u0645 \u0645\u0646 \u0623\u0646 \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u062a\u0648\u0641\u0631 \u0641\u0631\u0635\u064b\u0627 \u0643\u0628\u064a\u0631\u0629 \u0644\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u060c \u0625\u0644\u0627 \u0623\u0646\u0647\u0627 \u062a\u0641\u0631\u0636 \u0623\u064a\u0636\u064b\u0627 \u062a\u062d\u062f\u064a\u0627\u062a \u062c\u062f\u064a\u062f\u0629. \u064a\u062a\u0639\u064a\u0646 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0645\u0648\u0627\u0643\u0628\u0629 \u0627\u0644\u062a\u0637\u0648\u0631\u0627\u062a \u0641\u064a \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629\u060c \u0645\u062b\u0644 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 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\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u0643\u0648\u0645\u064a \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062f\u0648\u0644\u064a\u0629\u060c \u0641\u0625\u0646 \u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u062a\u0639\u0631\u0636 \u0644\u0644\u0639\u0642\u0648\u0628\u0627\u062a \u0648\u0627\u0644\u063a\u0631\u0627\u0645\u0627\u062a \u0628\u0633\u0628\u0628 \u0639\u062f\u0645 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0642\u062f \u0627\u0632\u062f\u0627\u062f\u062a. \u0647\u0630\u0647 \u0627\u0644\u0639\u0642\u0648\u0628\u0627\u062a \u0642\u062f \u062a\u0643\u0648\u0646 \u0645\u0627\u0644\u064a\u0629 \u0623\u0648 \u0642\u0627\u0646\u0648\u0646\u064a\u0629\u060c \u0648\u0642\u062f \u062a\u0624\u062f\u064a \u0625\u0644\u0649 \u062a\u062f\u0647\u0648\u0631 \u0633\u0645\u0639\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 \u0641\u064a \u0627\u0644\u0623\u0633\u0648\u0627\u0642 \u0627\u0644\u062f\u0648\u0644\u064a\u0629.<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 (VAT) \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a<\/strong>:\n<ul>\n<li>\u064a\u0648\u0627\u062c\u0647 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u062a\u062d\u062f\u064a\u0627\u062a \u0643\u0628\u064a\u0631\u0629 \u0641\u064a \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0641\u064a \u0628\u0644\u062f\u0627\u0646 \u0645\u062a\u0639\u062f\u062f\u0629. \u064a\u062a\u0637\u0644\u0628 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0645\u062a\u0627\u0628\u0639\u0629 \u062f\u0642\u064a\u0642\u0629 \u0644\u0644\u062a\u063a\u064a\u0631\u0627\u062a \u0641\u064a \u0627\u0644\u0644\u0648\u0627\u0626\u062d \u0648\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0628\u0634\u0643\u0644 \u0635\u062d\u064a\u062d.<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u0625\u062f\u0627\u0631\u0629 \u0646\u0642\u0644 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0648\u062a\u062d\u0648\u064a\u0644 \u0627\u0644\u0623\u0631\u0628\u0627\u062d (Transfer Pricing)<\/strong>:\n<ul>\n<li>\u062a\u0639\u062a\u0628\u0631 \u0625\u062f\u0627\u0631\u0629 \u0646\u0642\u0644 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0628\u064a\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0641\u064a \u0645\u062e\u062a\u0644\u0641 \u0627\u0644\u0628\u0644\u062f\u0627\u0646 \u0645\u0646 \u0623\u0643\u062b\u0631 \u0627\u0644\u062c\u0648\u0627\u0646\u0628 \u062a\u0639\u0642\u064a\u062f\u064b\u0627 \u0641\u064a \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a. \u062a\u062a\u0637\u0644\u0628 \u0647\u0630\u0647 \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0625\u0639\u062f\u0627\u062f \u0648\u062b\u0627\u0626\u0642 \u062f\u0642\u064a\u0642\u0629 \u0648\u0634\u0641\u0627\u0641\u0629 \u062a\u0628\u0631\u0631 \u0627\u0644\u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0629 \u0628\u064a\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0644\u0636\u0645\u0627\u0646 \u062a\u0648\u0627\u0641\u0642\u0647\u0627 \u0645\u0639 \u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0648\u0627\u0644\u062f\u0648\u0644\u064a\u0629.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<h4>\u0627\u0644\u0641\u0635\u0644 \u0627\u0644\u062b\u0627\u0644\u062b: \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0627\u062a \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u062a\u062d\u062f\u064a\u0627\u062a \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a<\/h4>\n<ol>\n<li><strong>\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0648\u0627\u0644\u062a\u062d\u0644\u064a\u0644\u0627\u062a \u0627\u0644\u0645\u062a\u0642\u062f\u0645\u0629<\/strong>:\n<ul>\n<li>\u064a\u0645\u0643\u0646 \u0644\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0623\u0646 \u062a\u0643\u0648\u0646 \u0623\u062f\u0627\u0629 \u0642\u0648\u064a\u0629 \u0644\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a. \u064a\u0645\u0643\u0646 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u062a\u062d\u0644\u064a\u0644\u0627\u062a \u0627\u0644\u0645\u062a\u0642\u062f\u0645\u0629 \u0644\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062d\u0644\u0648\u0644 \u0627\u0644\u0645\u0646\u0627\u0633\u0628\u0629. \u062a\u0642\u0646\u064a\u0627\u062a \u0627\u0644\u0630\u0643\u0627\u0621 \u0627\u0644\u0627\u0635\u0637\u0646\u0627\u0639\u064a \u0648\u0627\u0644\u062a\u0639\u0644\u0645 \u0627\u0644\u0622\u0644\u064a \u064a\u0645\u0643\u0646\u0647\u0627 \u062a\u062d\u0633\u064a\u0646 \u062f\u0642\u0629 \u0627\u0644\u062a\u0646\u0628\u0624\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u062a\u0642\u062f\u064a\u0645 \u0631\u0624\u0649 \u062a\u0633\u0627\u0639\u062f \u0641\u064a \u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629.<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u062a\u0637\u0648\u064a\u0631 \u0641\u0631\u064a\u0642 \u0645\u062e\u062a\u0635 \u0628\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062f\u0648\u0644\u064a\u0629<\/strong>:\n<ul>\n<li>\u0644\u062a\u062c\u0646\u0628 \u0627\u0644\u0648\u0642\u0648\u0639 \u0641\u064a \u0641\u062e \u0627\u0644\u062a\u063a\u064a\u064a\u0631\u0627\u062a \u0627\u0644\u0645\u0641\u0627\u062c\u0626\u0629 \u0641\u064a \u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629\u060c \u062a\u062d\u062a\u0627\u062c \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0625\u0644\u0649 \u0641\u0631\u064a\u0642 \u0645\u062e\u062a\u0635 \u0628\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u064a\u0645\u0643\u0646\u0647 \u0645\u0648\u0627\u0643\u0628\u0629 \u0627\u0644\u062a\u063a\u064a\u064a\u0631\u0627\u062a \u0648\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0627\u0644\u0644\u0627\u0632\u0645\u0629. \u064a\u0645\u0643\u0646 \u0644\u0647\u0630\u0627 \u0627\u0644\u0641\u0631\u064a\u0642 \u0623\u064a\u0636\u064b\u0627 \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u0627\u0644\u0633\u0644\u0637\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0648\u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0643\u0627\u0645\u0644.<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0645\u0633\u0628\u0642<\/strong>:\n<ul>\n<li>\u064a\u0639\u062f \u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0645\u0633\u0628\u0642 \u0645\u0646 \u0623\u0641\u0636\u0644 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0627\u062a \u0644\u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u0645\u062e\u0627\u0637\u0631. \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u062a\u0646\u0628\u0624 \u0628\u0627\u0644\u062a\u063a\u064a\u064a\u0631\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0645\u062d\u062a\u0645\u0644\u0629 \u0648\u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0644\u0647\u0627 \u0645\u0633\u0628\u0642\u064b\u0627\u060c \u064a\u0645\u0643\u0646 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u062a\u0623\u062b\u064a\u0631\u0627\u062a \u0627\u0644\u0633\u0644\u0628\u064a\u0629 \u0648\u062a\u062c\u0646\u0628 \u0627\u0644\u0645\u0641\u0627\u062c\u0622\u062a \u063a\u064a\u0631 \u0627\u0644\u0645\u0631\u063a\u0648\u0628\u0629.<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0645\u0639 \u0627\u0644\u0645\u0633\u062a\u0634\u0627\u0631\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646<\/strong>:\n<ul>\n<li>\u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0645\u0639 \u0645\u0633\u062a\u0634\u0627\u0631\u064a\u0646 \u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646 \u0648\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0630\u0648\u064a \u062e\u0628\u0631\u0629 \u0641\u064a \u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0623\u062f\u0627\u0629 \u0641\u0639\u0627\u0644\u0629 \u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644. \u0647\u0624\u0644\u0627\u0621 \u0627\u0644\u062e\u0628\u0631\u0627\u0621 \u064a\u0645\u0643\u0646\u0647\u0645 \u062a\u0642\u062f\u064a\u0645 \u0631\u0624\u0649 \u0642\u064a\u0645\u0629 \u062d\u0648\u0644 \u0643\u064a\u0641\u064a\u0629 \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062a\u0648\u062c\u064a\u0647 \u0627\u0644\u0644\u0627\u0632\u0645 \u0644\u062a\u062c\u0646\u0628 \u0627\u0644\u0639\u0642\u0648\u0628\u0627\u062a.<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u0627\u0644\u0627\u0633\u062a\u0641\u0627\u062f\u0629 \u0645\u0646 \u0627\u0644\u062d\u0644\u0648\u0644 \u0627\u0644\u0628\u0631\u0645\u062c\u064a\u0629 \u0627\u0644\u0645\u062a\u0643\u0627\u0645\u0644\u0629<\/strong>:\n<ul>\n<li>\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u062d\u0644\u0648\u0644 \u0627\u0644\u0628\u0631\u0645\u062c\u064a\u0629 \u0627\u0644\u0645\u062a\u0643\u0627\u0645\u0644\u0629 \u0627\u0644\u062a\u064a \u062a\u062c\u0645\u0639 \u0628\u064a\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0633\u0647\u0645 \u0628\u0634\u0643\u0644 \u0643\u0628\u064a\u0631 \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a. \u0647\u0630\u0647 \u0627\u0644\u062d\u0644\u0648\u0644 \u062a\u0633\u0627\u0639\u062f \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u062a\u0646\u0638\u064a\u0645 \u0628\u064a\u0627\u0646\u0627\u062a\u0647\u0627 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0628\u062f\u0642\u0629\u060c \u0648\u062a\u062a\u0628\u0639 \u0627\u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0641\u064a \u0645\u062e\u062a\u0644\u0641 \u0627\u0644\u062f\u0648\u0644.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p>\u0641\u064a \u0639\u0627\u0645 2024\u060c \u062a\u0633\u062a\u0645\u0631 \u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a \u0641\u064a \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0641\u064a \u0627\u0644\u062a\u0639\u0642\u064a\u062f \u0645\u0639 \u0627\u0633\u062a\u0645\u0631\u0627\u0631 \u062a\u0637\u0648\u0631 \u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0635\u0639\u064a\u062f\u064a\u0646 \u0627\u0644\u0645\u062d\u0644\u064a \u0648\u0627\u0644\u062f\u0648\u0644\u064a. \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0627\u062a \u0630\u0643\u064a\u0629 \u0648\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0645\u062a\u0642\u062f\u0645\u0629\u060c \u064a\u0645\u0643\u0646 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u064a\u0633 \u0641\u0642\u0637 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u0644\u0643\u0646 \u0623\u064a\u0636\u064b\u0627 \u062a\u062d\u0633\u064a\u0646 \u0643\u0641\u0627\u0621\u062a\u0647\u0627 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0646\u0645\u0648 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645. \u0627\u0644\u0627\u0628\u062a\u0643\u0627\u0631 \u0648\u0627\u0644\u0627\u0633\u062a\u0628\u0627\u0642\u064a\u0629 \u0641\u064a \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0633\u064a\u0633\u0627\u0639\u062f\u0627\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u062a\u063a\u0644\u0628 \u0639\u0644\u0649 \u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a \u0648\u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0646\u062c\u0627\u062d \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0639\u0627\u0644\u0645 \u0627\u0644\u0645\u0639\u0642\u062f.<\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>\u0641\u064a \u0639\u0627\u0644\u0645 \u064a\u0634\u0647\u062f \u062a\u063a\u064a\u064a\u0631\u0627\u062a \u0645\u0633\u062a\u0645\u0631\u0629 \u0641\u064a \u0627\u0644\u0628\u064a\u0626\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0633\u064a\u0627\u0633\u064a\u0629\u060c \u062a\u0648\u0627\u062c\u0647 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u062a\u062d\u062f\u064a\u0627\u062a \u0645\u062a\u0632\u0627\u064a\u062f\u0629 \u0641\u064a \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u0646\u0648\u0639\u0629 \u0648\u0627\u0644\u0645\u0639\u0642\u062f\u0629 \u0641\u064a \u062c\u0645\u064a\u0639 \u0623\u0646\u062d\u0627\u0621 \u0627\u0644\u0639\u0627\u0644\u0645. \u064a\u062a\u0637\u0644\u0628 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0641\u064a \u0639\u0627\u0645 2024 [&hellip;]<\/p>","protected":false},"author":54,"featured_media":3884,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-3883","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-6"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u062a\u062d\u062f\u064a\u0627\u062a \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0639\u0627\u0644\u0645\u064a - \u0627\u062a\u062d\u0627\u062f \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0648\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u064a\u0646 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