{"id":1555,"date":"2026-02-01T14:50:22","date_gmt":"2026-02-01T14:50:22","guid":{"rendered":"https:\/\/aafpress.ge\/?p=1555"},"modified":"2026-02-28T22:12:52","modified_gmt":"2026-02-28T22:12:52","slug":"%e1%83%98%e1%83%9c%e1%83%a2%e1%83%94%e1%83%a0%e1%83%95%e1%83%98%e1%83%a3-%e1%83%97%e1%83%90%e1%83%95%e1%83%98%e1%83%a1%e1%83%a3%e1%83%a4%e1%83%90%e1%83%9a%e1%83%98-%e1%83%a3%e1%83%9c%e1%83%98","status":"publish","type":"post","link":"https:\/\/aafpress.ge\/?p=1555","title":{"rendered":"\u10d8\u10dc\u10e2\u10d4\u10e0\u10d5\u10d8\u10e3 \u201e\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da\u10d8 \u10e3\u10dc\u10d8\u10d5\u10d4\u10e0\u10e1\u10d8\u10e2\u10d4\u10e2\u10d8\u10e1\u201c \u10da\u10d4\u10e5\u10e2\u10dd\u10e0 \u10da\u10d8\u10d0 \u10dc\u10d0\u10d3\u10d8\u10d1\u10d0\u10d8\u10eb\u10d4\u10e1\u10d7\u10d0\u10dc"},"content":{"rendered":"\n<p><strong>\u10da\u10d8\u10d0 \u10dc\u10d0\u10d3\u10d8\u10d1\u10d0\u10d8\u10eb\u10d4<\/strong>&nbsp;\u2013 \u10d3\u10d0\u10d8\u10d1\u10d0\u10d3\u10d0 1961 \u10ec\u10da\u10d8\u10e1 21 \u10d7\u10d4\u10d1\u10d4\u10e0\u10d5\u10d0\u10da\u10e1, \u10e5. \u10d2\u10dd\u10e0\u10e8\u10d8.&nbsp;<\/p>\n\n\n\n<p><strong><em>\u10d2\u10d0\u10dc\u10d0\u10d7\u10da\u10d4\u10d1\u10d0<\/em><\/strong><\/p>\n\n\n\n<p>1978-1983 \u10ec\u10d4\u10da\u10d8 \u2013 \u10d7\u10d1\u10d8\u10da\u10d8\u10e1\u10d8\u10e1 \u10e1\u10d0\u10ee\u10d4\u10da\u10db\u10ec\u10d8\u10e4\u10dd \u10e3\u10dc\u10d8\u10d5\u10d4\u10e0\u10e1\u10d8\u10e2\u10d4\u10e2\u10d8, \u10d3\u10d8\u10de\u10da\u10dd\u10db\u10d8 \u10ec\u10d0\u10e0\u10e9\u10d8\u10dc\u10d4\u10d1\u10d8\u10d7, \u10db\u10d4\u10e5\u10d0\u10dc\u10d8\u10d9\u10d0-\u10db\u10d0\u10d7\u10d4\u10db\u10d0\u10e2\u10d8\u10d9\u10d8\u10e1 \u10e4\u10d0\u10d9\u10e3\u10da\u10e2\u10d4\u10e2\u10d8, \u10e1\u10de\u10d4\u10ea\u10d8\u10d0\u10da\u10dd\u10d1\u10d0: \u10d2\u10d0\u10db\u10dd\u10d7\u10d5\u10da\u10d4\u10d1\u10d8\u10e1 \u10db\u10d4\u10d7\u10dd\u10d3\u10d4\u10d1\u10d8 \u10d3\u10d0 \u10de\u10e0\u10dd\u10d2\u10e0\u10d0\u10db\u10d8\u10e0\u10d4\u10d1\u10d0;&nbsp;<\/p>\n\n\n\n<p>1975-1978 \u10ec\u10d4\u10da\u10d8 \u2013 \u10d5\u10da\u10d0\u10d3\u10d8\u10db\u10d4\u10e0 \u10d9\u10dd\u10db\u10d0\u10e0\u10dd\u10d5\u10d8\u10e1 \u10d7\u10d1\u10d8\u10da\u10d8\u10e1\u10d8\u10e1 \u10e4\u10d8\u10d6\u10d8\u10d9\u10d0-\u10db\u10d0\u10d7\u10d4\u10db\u10d0\u10e2\u10d8\u10d9\u10d8\u10e1 \u10e1\u10d9\u10dd\u10da\u10d0, \u10ec\u10d0\u10e0\u10e9\u10d8\u10dc\u10d4\u10d1\u10d8\u10d7.&nbsp;<\/p>\n\n\n\n<p><strong><em>\u10e1\u10d0\u10db\u10e3\u10e8\u10d0\u10dd \u10d2\u10d0\u10db\u10dd\u10ea\u10d3\u10d8\u10da\u10d4\u10d1\u10d0&nbsp;<\/em><\/strong><\/p>\n\n\n\n<p>1999 \u10ec\u10da\u10d8\u10d3\u10d0\u10dc \u10d3\u10e6\u10d4\u10db\u10d3\u10d4 &#8211; \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da\u10d8 \u10e3\u10dc\u10d8\u10d5\u10d4\u10e0\u10e1\u10d8\u10e2\u10d4\u10e2\u10d8, ESM \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10e1\u10d9\u10dd\u10da\u10d0, \u10e1\u10d0\u10db\u10d0\u10d2\u10d8\u10e1\u10e2\u10e0\u10dd \u10de\u10e0\u10dd\u10d2\u10e0\u10d0\u10db\u10d4\u10d1\u10d8, \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10d0\u10d3\u10db\u10d8\u10dc\u10d8\u10e1\u10e2\u10e0\u10d8\u10e0\u10d4\u10d1\u10d8\u10e1 \u10db\u10d0\u10d2\u10d8\u10e1\u10e2\u10e0\u10d8 (MBA), \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10d4\u10d1\u10d8\u10e1 \u10db\u10d0\u10d2\u10d8\u10e1\u10e2\u10e0\u10d8 (MF), \u10dd\u10de\u10d4\u10e0\u10d0\u10ea\u10d8\u10d4\u10d1\u10d8\u10e1 \u10db\u10d0\u10d2\u10d8\u10e1\u10e2\u10e0\u10d8 (MBA OM). \u10da\u10d4\u10e5\u10ea\u10d8\u10d4\u10d1\u10d8\u10e1 \u10d9\u10e3\u10e0\u10e1\u10d8: \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d2\u10d4\u10d1\u10d0 \u10d3\u10d0 \u10d0\u10dc\u10d0\u10da\u10d8\u10d6\u10d8 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d2\u10d4\u10d1\u10d8\u10e1 \u10e1\u10d0\u10d4\u10e0\u10d7\u10d0\u10e8\u10dd\u10e0\u10d8\u10e1\u10dd \u10e1\u10e2\u10d0\u10dc\u10d3\u10d0\u10e0\u10e2\u10d4\u10d1\u10d8\u10e1 \u10e4\u10d0\u10e1\u10e1 (IFRS)-\u10d8\u10e1 \u10db\u10d8\u10ee\u10d4\u10d3\u10d5\u10d8\u10d7, \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10d0, \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10d0, \u10db\u10d4\u10dc\u10d4\u10ef\u10d4\u10e0\u10e3\u10da\u10d8 \u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10d0, \u10e1\u10d0\u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10e0\u10dd \u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10d8\u10e1 \u10de\u10e0\u10dd\u10d2\u10e0\u10d0\u10db\u10d0 &#8211; \u201ePeachtree Accounting\u201c.&nbsp;<\/p>\n\n\n\n<p>2019 \u10ec\u10da\u10d8\u10d3\u10d0\u10dc \u10d3\u10e6\u10d4\u10db\u10d3\u10d4 &#8211; \u10e1\u10d0\u10ef\u10d0\u10e0\u10dd \u10d0\u10e3\u10d3\u10d8\u10e2\u10d8\u10e1 \u10d8\u10dc\u10e1\u10e2\u10d8\u10e2\u10e3\u10e2\u10d8\u10e1 \u10e2\u10e0\u10d4\u10dc\u10d4\u10e0\u10d8, \u10e1\u10d0\u10e2\u10e0\u10d4\u10dc\u10d8\u10dc\u10d2\u10dd \u10d9\u10e3\u10e0\u10e1\u10d4\u10d1\u10d8: \u10e1\u10d0\u10ef\u10d0\u10e0\u10dd \u10e1\u10d4\u10e5\u10e2\u10dd\u10e0\u10d8\u10e1 \u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10e0\u10e3\u10da\u10d8 \u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10d8\u10e1 \u10e1\u10d0\u10d4\u10e0\u10d7\u10d0\u10e8\u10dd\u10e0\u10d8\u10e1\u10dd \u10e1\u10e2\u10d0\u10dc\u10d3\u10d0\u10e0\u10e2\u10d4\u10d1\u10d8 (IPSAS); \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d2\u10d4\u10d1\u10d8\u10e1 \u10e1\u10d0\u10d4\u10e0\u10d7\u10d0\u10e8\u10dd\u10e0\u10d8\u10e1\u10dd \u10e1\u10e2\u10d0\u10dc\u10d3\u10d0\u10e0\u10e2\u10d4\u10d1\u10d8 (IFRS).&nbsp;<\/p>\n\n\n\n<p>2021 \u10ec\u10d4\u10da\u10d8 &#8211; \u10db\u10e1\u10dd\u10e4\u10da\u10d8\u10dd \u10d1\u10d0\u10dc\u10d9\u10d8\u10e1 \u10ef\u10d2\u10e3\u10e4\u10d8\u10e1 (World Bank Group) \u10d3\u10d0 \u10d4\u10d5\u10e0\u10dd\u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d8 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1\u10d7\u10d5\u10d8\u10e1 (EU4Business) \u10db\u10d8\u10d4\u10e0 \u10dd\u10e0\u10d2\u10d0\u10dc\u10d8\u10d6\u10d4\u10d1\u10e3\u10da\u10d8 \u10dd\u10dc\u10da\u10d0\u10d8\u10dc \u10d3\u10d8\u10e1\u10d9\u10e3\u10e1\u10d8\u10d8\u10e1 \u10db\u10dd\u10dc\u10d0\u10ec\u10d8\u10da\u10d4, \u10d7\u10d4\u10db\u10d0\u10d6\u10d4: \u10d4\u10e0\u10dd\u10d5\u10dc\u10e3\u10da\u10d8 \u10e1\u10d0\u10d2\u10d0\u10dc\u10db\u10d0\u10dc\u10d0\u10d7\u10da\u10d4\u10d1\u10da\u10dd \u10d8\u10dc\u10d8\u10ea\u10d8\u10d0\u10e2\u10d8\u10d5\u10d4\u10d1\u10d8 \u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10e0\u10e3\u10da\u10d8 \u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10d0\u10e3\u10d3\u10d8\u10e2\u10d8\u10e1 \u10e1\u10e4\u10d4\u10e0\u10dd\u10e8\u10d8\/\u10e3\u10db\u10d0\u10e6\u10da\u10d4\u10e1\u10d8 \u10d3\u10d0 \u10de\u10e0\u10dd\u10e4\u10d4\u10e1\u10d8\u10e3\u10da\u10d8 \u10d2\u10d0\u10dc\u10d0\u10d7\u10da\u10d4\u10d1\u10d8\u10e1 \u10d8\u10dc\u10e2\u10d4\u10d2\u10e0\u10d0\u10ea\u10d8\u10d0.&nbsp;<\/p>\n\n\n\n<p>2019-2020 \u10ec\u10da\u10d4\u10d1\u10d8 &#8211; GGI (Good Governance Initiative) \u10de\u10e0\u10dd\u10d4\u10e5\u10e2\u10d8\u10e1 \u10d9\u10dd\u10dc\u10e1\u10e3\u10da\u10e2\u10d0\u10dc\u10e2\u10d8 \u10e2\u10e0\u10d4\u10dc\u10d4\u10e0\u10d8, \u10e1\u10d0\u10ee\u10d4\u10da\u10db\u10ec\u10d8\u10e4\u10dd \u10d0\u10e3\u10d3\u10d8\u10e2\u10d8\u10e1 \u10e1\u10d0\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d8\u10e1 \u10d8\u10dc\u10e1\u10e2\u10d8\u10e2\u10e3\u10ea\u10d8\u10e3\u10e0\u10d8 \u10ee\u10d4\u10da\u10e8\u10d4\u10ec\u10e7\u10dd\u10d1\u10d8\u10e1 \u10db\u10d8\u10d6\u10dc\u10d8\u10d7, \u10e1\u10d0\u10ef\u10d0\u10e0\u10dd \u10d0\u10e3\u10d3\u10d8\u10e2\u10d8\u10e1 \u10d8\u10dc\u10e1\u10e2\u10d8\u10e2\u10e3\u10e2\u10d8\u10e1\u10d0\u10d7\u10d5\u10d8\u10e1 \u10e1\u10e1\u10d1\u10d0\u10e1\u10e1 (IPSAS) \u10e1\u10e2\u10d0\u10dc\u10d3\u10d0\u10e0\u10e2\u10d4\u10d1\u10e8\u10d8 \u10e2\u10e0\u10d4\u10dc\u10d8\u10dc\u10d2\u10d8\u10e1 \u10e1\u10d8\u10da\u10d0\u10d1\u10e3\u10e1\u10d8\u10e1 \u10db\u10dd\u10db\u10d6\u10d0\u10d3\u10d4\u10d1\u10d0 \u10d3\u10d0 \u10e2\u10e0\u10d4\u10dc\u10d8\u10dc\u10d2\u10d4\u10d1\u10d8\u10e1 \u10e9\u10d0\u10e2\u10d0\u10e0\u10d4\u10d1\u10d0 \u10e1\u10d0\u10ee\u10d4\u10da\u10db\u10ec\u10d8\u10e4\u10dd \u10d0\u10e3\u10d3\u10d8\u10e2\u10d8\u10e1 \u10e1\u10d0\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d8\u10e1 \u10d7\u10d0\u10dc\u10d0\u10db\u10e8\u10e0\u10dd\u10db\u10da\u10d4\u10d1\u10d8\u10e1\u10d0\u10d7\u10d5\u10d8\u10e1.&nbsp;<\/p>\n\n\n\n<p>2020 \u10ec\u10d4\u10da\u10d8 &#8211; GGI (Good Governance Initiative) \u10d3\u10d0 PMCG \u10de\u10e0\u10dd\u10d4\u10e5\u10e2\u10d8\u10e1 \u10e4\u10d0\u10e0\u10d2\u10da\u10d4\u10d1\u10e8\u10d8 \u10e1\u10d0\u10ee\u10d4\u10da\u10db\u10eb\u10e6\u10d5\u10d0\u10dc\u10d4\u10da\u10dd\u10e1 \u10d0\u10d5\u10e2\u10dd\u10e0\u10d8, \u10e1\u10d0\u10ef\u10d0\u10e0\u10dd \u10d0\u10e3\u10d3\u10d8\u10e2\u10d8\u10e1 \u10e1\u10d4\u10e0\u10e2\u10d8\u10e4\u10d8\u10d9\u10d0\u10e2\u10d8\u10e1 \u10db\u10d0\u10eb\u10d8\u10d4\u10d1\u10d4\u10da\u10d7\u10d0\u10d7\u10d5\u10d8\u10e1 \u10e1\u10d0\u10ef\u10d0\u10e0\u10dd \u10e1\u10d4\u10e5\u10e2\u10dd\u10e0\u10d8\u10e1 \u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10e0\u10e3\u10da\u10d8 \u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10d8\u10e1 \u10e1\u10d0\u10d4\u10e0\u10d7\u10d0\u10e8\u10dd\u10e0\u10d8\u10e1\u10dd \u10e1\u10e2\u10d0\u10dc\u10d3\u10d0\u10e0\u10e2\u10d4\u10d1\u10d8\u10e1 (IPSAS) \u10db\u10d8\u10ee\u10d4\u10d3\u10d5\u10d8\u10d7 \u10e1\u10d0\u10ee\u10d4\u10da\u10db\u10eb\u10e6\u10d5\u10d0\u10dc\u10d4\u10da\u10dd\u10e1 \u10e8\u10d4\u10e5\u10db\u10dc\u10d0.&nbsp;<\/p>\n\n\n\n<p>2019 \u10ec\u10d4\u10da\u10d8 &#8211; \u10e8\u10de\u10e1 \u201eAZRI\u201c, \u10db\u10ea\u10d8\u10e0\u10d4 \u10d3\u10d0 \u10e1\u10d0\u10e8\u10e3\u10d0\u10da\u10dd \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10d7\u10d0 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d2\u10d4\u10d1\u10d8\u10e1 \u10e1\u10d0\u10d4\u10e0\u10d7\u10d0\u10e8\u10dd\u10e0\u10d8\u10e1\u10dd \u10e1\u10e2\u10d0\u10dc\u10d3\u10d0\u10e0\u10e2\u10d8\u10e1 \u10de\u10d8\u10e0\u10d5\u10d4\u10da\u10d0\u10d3 \u10e8\u10d4\u10db\u10dd\u10e6\u10d4\u10d1\u10d0 \u10d3\u10d0 \u10d3\u10d0\u10dc\u10d4\u10e0\u10d2\u10d5\u10d0.&nbsp;<\/p>\n\n\n\n<p>2019 \u10ec\u10d4\u10da\u10d8 &#8211; \u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10e0\u10e3\u10da\u10d8 \u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10d8\u10e1, \u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d2\u10d4\u10d1\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10d0\u10e3\u10d3\u10d8\u10e2\u10d8\u10e1 \u10d6\u10d4\u10d3\u10d0\u10db\u10ee\u10d4\u10d3\u10d5\u10d4\u10da\u10dd\u10d1\u10d8\u10e1 \u10e1\u10d0\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d8\u10e1 \u10d8\u10dc\u10d8\u10ea\u10d8\u10d0\u10e2\u10d8\u10d5\u10d8\u10d7 \u10dd\u10e0\u10d2\u10d0\u10dc\u10d8\u10d6\u10d4\u10d1\u10e3\u10da\u10d8 \u10e1\u10d4\u10db\u10d8\u10dc\u10d0\u10e0\u10d8, \u10e4\u10d0\u10e1\u10e1 \u10e1\u10e2\u10d0\u10dc\u10d3\u10d0\u10e0\u10e2\u10d4\u10d1\u10d8\u10e1\u10d0 (IFRS) \u10d3\u10d0 \u10db\u10e1\u10e1 \u10e4\u10d0\u10e1\u10e1 \u10e1\u10e2\u10d0\u10dc\u10d3\u10d0\u10e0\u10e2\u10d8\u10e1 (IFRS for SMEs) \u10d0\u10e5\u10e2\u10e3\u10d0\u10da\u10e3\u10e0\u10d8 \u10e1\u10d0\u10d9\u10d8\u10d7\u10ee\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10e1\u10d0\u10ee\u10d4\u10d1.&nbsp;<\/p>\n\n\n\n<p>2013 \u10ec\u10da\u10d8\u10d3\u10d0\u10dc \u10d3\u10e6\u10d4\u10db\u10d3\u10d4 &#8211; \u10e1\u10d0\u10d4\u10e0\u10d7\u10d0\u10e8\u10dd\u10e0\u10d8\u10e1\u10dd \u10e1\u10d0\u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10dd \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1 (IFC), \u10d0\u10d6\u10d8\u10d8\u10e1 \u10d2\u10d0\u10dc\u10d5\u10d8\u10d7\u10d0\u10e0\u10d4\u10d1\u10d8\u10e1 \u10d1\u10d0\u10dc\u10d9\u10d8\u10e1 (ADB) \u10d3\u10d0 \u10d7\u10d8\u10d1\u10d8\u10e1\u10d8 \u10d1\u10d0\u10dc\u10d9\u10d8\u10e1 \u10d4\u10e0\u10d7\u10dd\u10d1\u10da\u10d8\u10d5\u10d8 \u10de\u10e0\u10dd\u10d4\u10e5\u10e2\u10d8, \u10db\u10ea\u10d8\u10e0\u10d4 \u10d3\u10d0 \u10e1\u10d0\u10e8\u10e3\u10d0\u10da\u10dd \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10ee\u10d4\u10da\u10e8\u10d4\u10ec\u10e7\u10dd\u10d1\u10d8\u10e1\u10d0\u10d7\u10d5\u10d8\u10e1, \u10d9\u10dd\u10dc\u10e1\u10e3\u10da\u10e2\u10d0\u10dc\u10e2\u10d8 \u10d3\u10d0 \u10e2\u10e0\u10d4\u10dc\u10d4\u10e0\u10d8, \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10db\u10d4\u10dc\u10d4\u10ef\u10db\u10d4\u10dc\u10e2\u10d8\u10e1 \u10dc\u10d0\u10ec\u10d8\u10da\u10e8\u10d8.<\/p>\n\n\n\n<p>2013-2017 \u10ec\u10da\u10d4\u10d1\u10d8 &#8211; \u10e1\u10d0\u10d8\u10dc\u10d5\u10d4\u10e1\u10e2\u10d8\u10ea\u10d8\u10dd-\u10d3\u10d4\u10d5\u10d4\u10da\u10dd\u10de\u10d4\u10e0\u10e3\u10da\u10d8 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d0 \u10d0\u10d7\u10dd\u10e0\u10d8, \u10e1\u10d0\u10db\u10e8\u10d4\u10dc\u10d4\u10d1\u10da\u10dd \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d8\u10e1 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10db\u10d4\u10dc\u10d4\u10ef\u10d4\u10e0\u10d8, \u10db\u10d7\u10d0\u10d5\u10d0\u10e0\u10d8 \u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10d4\u10e0\u10d8.&nbsp;<\/p>\n\n\n\n<p>2002-2011 \u10ec\u10da\u10d4\u10d1\u10d8 &#8211; \u10d7\u10d1\u10d8\u10da\u10d8\u10e1\u10d8\u10e1 \u10db\u10d4\u10dc\u10d4\u10ef\u10d4\u10e0\u10d7\u10d0 \u10e3\u10db\u10d0\u10e6\u10da\u10d4\u10e1\u10d8 \u10e1\u10d9\u10dd\u10da\u10d0 (TBS). \u10db\u10d4\u10dc\u10d4\u10ef\u10d4\u10e0\u10d7\u10d0 \u10e1\u10d0\u10d1\u10d0\u10d6\u10dd-\u10e1\u10d0\u10e1\u10d4\u10e0\u10e2\u10d8\u10e4\u10d8\u10d9\u10d0\u10e2\u10dd \u10de\u10e0\u10dd\u10d2\u10e0\u10d0\u10db\u10d0. \u10da\u10d4\u10e5\u10ea\u10d8\u10d4\u10d1\u10d8\u10e1 \u10d9\u10e3\u10e0\u10e1\u10d8 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0 \u10d3\u10d0 \u10db\u10d4\u10dc\u10d4\u10ef\u10d4\u10e0\u10e3\u10da \u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10d0\u10e8\u10d8.&nbsp;<\/p>\n\n\n\n<p>2006-2012 \u10ec\u10da\u10d4\u10d1\u10d8 &#8211; \u10de\u10e0\u10dd\u10e4\u10d4\u10e1\u10d8\u10e3\u10da\u10d8 \u10e1\u10ec\u10d0\u10d5\u10da\u10d4\u10d1\u10d8\u10e1 \u10ea\u10d4\u10dc\u10e2\u10e0\u10d8-AG &#8211; \u10de\u10d0\u10e0\u10e2\u10dc\u10d8\u10dd\u10e0\u10d8. \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10d4\u10d1\u10d8\u10e1 \u10db\u10d0\u10e0\u10d7\u10d5\u10d8\u10e1 \u10db\u10d8\u10db\u10d0\u10e0\u10d7\u10e3\u10da\u10d4\u10d1\u10d8\u10e1 \u10ee\u10d4\u10da\u10db\u10eb\u10e6\u10d5\u10d0\u10dc\u10d4\u10da\u10d8. \u10da\u10d4\u10e5\u10ea\u10d8\u10d4\u10d1\u10d8\u10e1 \u10d9\u10e3\u10e0\u10e1\u10d8 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10d0, \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d2\u10d4\u10d1\u10d8\u10e1 \u10e1\u10d0\u10d4\u10e0\u10d7\u10d0\u10e8\u10dd\u10e0\u10d8\u10e1\u10dd \u10e1\u10e2\u10d0\u10dc\u10d3\u10d0\u10e0\u10e2\u10d4\u10d1\u10d8 (IFRS), \u10db\u10d4\u10dc\u10d4\u10ef\u10d4\u10e0\u10e3\u10da\u10d8 \u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10d0, \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10d4\u10d1\u10d8\u10e1 \u10db\u10d0\u10e0\u10d7\u10d5\u10d0.&nbsp;<\/p>\n\n\n\n<p>2006-2008 \u10ec\u10da\u10d4\u10d1\u10d8 &#8211; \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e1\u10d0\u10d6\u10dd\u10d2\u10d0\u10d3\u10dd\u10d4\u10d1\u10e0\u10d8\u10d5 \u10e1\u10d0\u10e5\u10db\u10d4\u10d7\u10d0 \u10d8\u10dc\u10e1\u10e2\u10d8\u10e2\u10e3\u10e2\u10d8 (GIPA), \u10da\u10d4\u10e5\u10ea\u10d8\u10d4\u10d1\u10d8\u10e1 \u10d9\u10e3\u10e0\u10e1\u10d8 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10d4\u10d1\u10d8\u10e1 \u10db\u10d4\u10dc\u10d4\u10ef\u10db\u10d4\u10dc\u10e2\u10e8\u10d8.&nbsp;<\/p>\n\n\n\n<p>1999-2005 \u10ec\u10da\u10d4\u10d1\u10d8 &#8211; GCG-\u10d0\u10e3\u10d3\u10d8\u10e2\u10d8, &#8220;\u10d0\u10e0\u10e2\u10e3\u10e0 \u10d0\u10dc\u10d3\u10d4\u10e0\u10e1\u10d4\u10dc\u10d8\u10e1&#8221; \u10ec\u10d0\u10e0\u10db\u10dd\u10db\u10d0\u10d3\u10d2\u10d4\u10dc\u10da\u10dd\u10d1\u10d0 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8, \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10d3\u10d0 \u10db\u10d4\u10dc\u10d4\u10ef\u10d4\u10e0\u10e3\u10da\u10d8 \u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10d8\u10e1 \u10de\u10e0\u10dd\u10d2\u10e0\u10d0\u10db\u10d8\u10e1 \u10e2\u10e0\u10d4\u10dc\u10d4\u10e0\u10d8.&nbsp;<\/p>\n\n\n\n<p><strong>&#8211; \u10e5\u10d0\u10da\u10d1\u10d0\u10e2\u10dd\u10dc\u10dd \u10da\u10d8\u10d0, \u10d3\u10d8\u10d3 \u10db\u10d0\u10d3\u10da\u10dd\u10d1\u10d0\u10e1 \u10d2\u10d8\u10ee\u10d3\u10d8\u10d7 \u10d8\u10dc\u10e2\u10d4\u10e0\u10d5\u10d8\u10e3\u10e1\u10d7\u10d5\u10d8\u10e1. \u10d7\u10e5\u10d5\u10d4\u10dc\u10d8 \u10e1\u10d0\u10ee\u10d4\u10da\u10d8 \u10d3\u10d0 \u10d2\u10d5\u10d0\u10e0\u10d8 \u10e0\u10dd\u10d2\u10dd\u10e0\u10ea \u10e1\u10e2\u10e3\u10d3\u10d4\u10dc\u10e2\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1, \u10d0\u10e1\u10d4\u10d5\u10d4 \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10e1\u10e2\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 \u10e1\u10d0\u10d9\u10db\u10d0\u10dd\u10d3 \u10dc\u10d0\u10ea\u10dc\u10dd\u10d1\u10d8\u10d0. \u10e1\u10d0\u10d8\u10dc\u10e2\u10d4\u10e0\u10d4\u10e1\u10dd \u10de\u10d4\u10e0\u10d8\u10dd\u10d3\u10d4\u10d1\u10e8\u10d8 \u10db\u10dd\u10d2\u10d8\u10ec\u10d8\u10d0\u10d7 \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d0 \u10ef\u10d4\u10e0 \u10de\u10e0\u10dd\u10d2\u10e0\u10d0\u10db\u10d8\u10e0\u10d4\u10d1\u10d8\u10e1, \u10e8\u10d4\u10db\u10d3\u10d4\u10d2 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10d4\u10d1\u10d8\u10e1 \u10db\u10d8\u10db\u10d0\u10e0\u10d7\u10e3\u10da\u10d4\u10d1\u10d8\u10d7. \u10db\u10dd\u10d2\u10d5\u10d8\u10e7\u10d4\u10d5\u10d8\u10d7 \u10e3\u10e4\u10e0\u10dd \u10db\u10d4\u10e2\u10d8 \u10d7\u10e5\u10d5\u10d4\u10dc \u10e8\u10d4\u10e1\u10d0\u10ee\u10d4\u10d1.&nbsp;<\/strong><\/p>\n\n\n\n<p>\u2013 \u10de\u10e0\u10dd\u10e4\u10d4\u10e1\u10d8\u10d8\u10d7 \u10db\u10d0\u10d7\u10d4\u10db\u10d0\u10e2\u10d8\u10d9\u10dd\u10e1\u10d8 \u10d5\u10d0\u10e0. \u10d9\u10dd\u10db\u10d0\u10e0\u10dd\u10d5\u10d8\u10e1 \u10e1\u10d0\u10ee\u10d4\u10da\u10dd\u10d1\u10d8\u10e1 \u10e4\u10d8\u10d6\u10d8\u10d9\u10d0-\u10db\u10d0\u10d7\u10d4\u10db\u10d0\u10e2\u10d8\u10d9\u10d8\u10e1 \u10e1\u10d9\u10dd\u10da\u10d0 \u10d3\u10d0\u10d5\u10d0\u10db\u10d7\u10d0\u10d5\u10e0\u10d4 \u10d3\u10d0 \u10e1\u10ec\u10d0\u10d5\u10da\u10d0 \u10ef\u10d0\u10d5\u10d0\u10ee\u10d8\u10e8\u10d5\u10d8\u10da\u10d8\u10e1 \u10e1\u10d0\u10ee\u10d4\u10da\u10dd\u10d1\u10d8\u10e1 \u10e1\u10d0\u10ee\u10d4\u10da\u10db\u10ec\u10d8\u10e4\u10dd \u10e3\u10dc\u10d8\u10d5\u10d4\u10e0\u10e1\u10d8\u10e2\u10d4\u10e2\u10e8\u10d8 \u10db\u10d0\u10d7\u10d4\u10db\u10d0\u10e2\u10d8\u10d9\u10d8\u10e1 \u10db\u10d8\u10db\u10d0\u10e0\u10d7\u10e3\u10da\u10d4\u10d1\u10d8\u10d7 \u10d2\u10d0\u10d5\u10d0\u10d2\u10e0\u10eb\u10d4\u10da\u10d4. \u10d5\u10d8\u10ec\u10e0\u10dd \u10e1\u10de\u10d4\u10ea\u10d8\u10d0\u10da\u10dd\u10d1\u10d0\u10d3 \u10d2\u10d0\u10db\u10dd\u10d7\u10d5\u10da\u10d4\u10d1\u10d8\u10e1 \u10db\u10d4\u10d7\u10dd\u10d3\u10d4\u10d1\u10d8 \u10d3\u10d0 \u10de\u10e0\u10dd\u10d2\u10e0\u10d0\u10db\u10d8\u10e0\u10d4\u10d1\u10d0 \u10d0\u10d5\u10d8\u10e0\u10e9\u10d8\u10d4. \u10e1\u10ec\u10dd\u10e0\u10d4\u10d3 \u10de\u10e0\u10dd\u10d2\u10e0\u10d0\u10db\u10d8\u10e0\u10d4\u10d1\u10d8\u10d3\u10d0\u10dc \u10db\u10dd\u10d5\u10d4\u10d3\u10d8 \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10d0\u10e8\u10d8, \u10e8\u10d4\u10db\u10d3\u10d4\u10d2 \u10d9\u10d8 \u2013 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10d4\u10d1\u10e8\u10d8.&nbsp;<\/p>\n\n\n\n<p>\u10e1\u10e2\u10e3\u10d3\u10d4\u10dc\u10e2\u10dd\u10d1\u10d8\u10e1 \u10db\u10d4\u10e0\u10d4 \u10d3\u10d0\u10d5\u10d8\u10ec\u10e7\u10d4 \u10db\u10e3\u10e8\u10d0\u10dd\u10d1\u10d0 \u10db\u10d0\u10d7\u10d4\u10db\u10d0\u10e2\u10d8\u10d9\u10dd\u10e1-\u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10e1\u10e2\u10d0\u10d3, \u10e1\u10d0\u10db\u10d8\u10dc\u10d8\u10e1\u10e2\u10e0\u10dd\u10d4\u10d1\u10e1 \u10e0\u10d4\u10e1\u10e3\u10e0\u10e1\u10d4\u10d1\u10d8\u10e1 \u10dd\u10de\u10e2\u10d8\u10db\u10d0\u10da\u10e3\u10e0\u10d0\u10d3 \u10d2\u10d0\u10d3\u10d0\u10dc\u10d0\u10ec\u10d8\u10da\u10d4\u10d1\u10d8\u10e1 \u10d3\u10d0 \u10e1\u10ec\u10dd\u10e0\u10d0\u10d3 \u10d3\u10d0\u10d2\u10d4\u10d2\u10db\u10d5\u10d8\u10e1 \u10de\u10e0\u10dd\u10ea\u10d4\u10e1\u10e8\u10d8 \u10d5\u10d4\u10ee\u10db\u10d0\u10e0\u10d4\u10d1\u10dd\u10d3\u10d8\u10d7. \u10db\u10d0\u10d7\u10d4\u10db\u10d0\u10e2\u10d8\u10d9\u10e3\u10e0 \u10db\u10d8\u10d3\u10d2\u10dd\u10db\u10d4\u10d1\u10e1 \u10d5\u10dc\u10d4\u10e0\u10d2\u10d0\u10d5\u10d3\u10d8\u10d7 \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10d0\u10e8\u10d8. \u10d7\u10d0\u10d5\u10d8\u10d3\u10d0\u10dc \u10d1\u10d0\u10da\u10e2\u10d8\u10d8\u10e1\u10de\u10d8\u10e0\u10d4\u10d7\u10e8\u10d8 \u10d3\u10d0\u10ec\u10d4\u10e0\u10d8\u10da \u10de\u10e0\u10dd\u10d2\u10e0\u10d0\u10db\u10d0\u10e1 \u10d5\u10d0\u10ee\u10dd\u10e0\u10ea\u10d8\u10d4\u10da\u10d4\u10d1\u10d3\u10d8\u10d7 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8, \u10e8\u10d4\u10db\u10d3\u10d4\u10d2 \u10de\u10e0\u10dd\u10d2\u10e0\u10d0\u10db\u10d8\u10e0\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10dc\u10e7\u10dd\u10e4\u10d8\u10da\u10d4\u10d1\u10d0\u10e8\u10d8 \u10d2\u10d0\u10d3\u10d0\u10d5\u10d4\u10d3\u10d8 \u10d3\u10d0 \u10d7\u10d5\u10d8\u10d7\u10dd\u10dc\u10d0\u10ea \u10d5\u10ec\u10d4\u10e0\u10d3\u10d8 \u10de\u10e0\u10dd\u10d2\u10e0\u10d0\u10db\u10d4\u10d1\u10e1 \u10db\u10e1\u10e3\u10d1\u10e3\u10e5\u10d8 \u10db\u10e0\u10d4\u10ec\u10d5\u10d4\u10da\u10dd\u10d1\u10d8\u10e1 \u10d3\u10d0\u10e0\u10d2\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 \u2013 \u10d8\u10db\u10d8\u10e1\u10d0\u10d7\u10d5\u10d8\u10e1, \u10e0\u10dd\u10db \u10e1\u10d0\u10db\u10d8\u10dc\u10d8\u10e1\u10e2\u10e0\u10dd\u10e8\u10d8 \u10e4\u10e3\u10e0\u10ea\u10da\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10db\u10dd\u10e7\u10d4\u10dc\u10d4\u10d1\u10d0 \u10e8\u10d4\u10d2\u10d5\u10d4\u10d6\u10e6\u10e3\u10d3\u10d0 \u10d3\u10d0 \u10db\u10dd\u10dc\u10d0\u10ea\u10d4\u10db\u10d4\u10d1\u10d8 \u10db\u10dd\u10dc\u10d8\u10e2\u10dd\u10e0\u10d6\u10d4 \u10f0\u10e5\u10dd\u10dc\u10dd\u10d3\u10d0\u10d7 \u10e0\u10dd\u10d2\u10dd\u10e0\u10ea \u10db\u10d8\u10dc\u10d8\u10e1\u10e2\u10e0\u10e1, \u10d8\u10e1\u10d4 \u10d2\u10d0\u10dc\u10e7\u10dd\u10e4\u10d8\u10da\u10d4\u10d1\u10d4\u10d1\u10d8\u10e1 \u10e3\u10e4\u10e0\u10dd\u10e1\u10d4\u10d1\u10e1 \u10d3\u10d0 \u10d0.\u10e8. \u10d0\u10e1\u10d4 \u10db\u10dd\u10d5\u10d4\u10d3\u10d8 \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10d0\u10e8\u10d8.&nbsp;<\/p>\n\n\n\n<p>\u10e8\u10d4\u10db\u10d3\u10d4\u10d2 \u10d8\u10e7\u10dd \u10e8\u10d4\u10db\u10dd\u10d7\u10d0\u10d5\u10d0\u10d6\u10d4\u10d1\u10d0 \u10db\u10dd\u10e1\u10d9\u10dd\u10d5\u10d8\u10e1 \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10d8\u10e1 \u10d8\u10dc\u10e1\u10e2\u10d8\u10e2\u10e3\u10e2\u10d8\u10d3\u10d0\u10dc \u10d0\u10e1\u10de\u10d8\u10e0\u10d0\u10dc\u10e2\u10e3\u10e0\u10d0\u10e8\u10d8, \u10d8\u10e5 \u10d2\u10d0\u10db\u10d4\u10d2\u10e0\u10eb\u10d4\u10da\u10d4\u10d1\u10d8\u10dc\u10d0 \u10d2\u10d0\u10dc\u10d0\u10d7\u10da\u10d4\u10d1\u10d8\u10e1 \u10db\u10d8\u10e6\u10d4\u10d1\u10d0. \u10d9\u10d8\u10d3\u10d4\u10d5 \u10e3\u10e4\u10e0\u10dd \u10d3\u10d0\u10d5\u10d8\u10dc\u10e2\u10d4\u10e0\u10d4\u10e1\u10d3\u10d8 \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10d8\u10d7. \u10db\u10dd\u10d2\u10d4\u10ee\u10e1\u10d4\u10dc\u10d4\u10d1\u10d0\u10d7, \u10e0\u10dd\u10d2\u10dd\u10e0\u10d8 \u10e0\u10d7\u10e3\u10da\u10d8 90-\u10d8\u10d0\u10dc\u10d8 \u10ec\u10da\u10d4\u10d1\u10d8 \u10d2\u10d5\u10e5\u10dd\u10dc\u10d3\u10d0, \u10e1\u10d0\u10d1\u10ed\u10dd\u10d7\u10d0 \u10d2\u10d4\u10d2\u10db\u10e3\u10e0\u10d8 \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10d0 \u10e1\u10d0\u10d1\u10d0\u10d6\u10e0\u10dd \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10d0\u10d6\u10d4 \u10d2\u10d0\u10d3\u10d0\u10d3\u10d8\u10dd\u10d3\u10d0. \u10d0\u10db \u10de\u10d4\u10e0\u10d8\u10dd\u10d3\u10e8\u10d8 \u10d3\u10d0\u10d5\u10d8\u10dc\u10e2\u10d4\u10e0\u10d4\u10e1\u10d3\u10d8 \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da\u10d8 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10d8\u10d7\u10d0 \u10d3\u10d0 \u10d3\u10d0 \u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d2\u10d4\u10d1\u10d8\u10d7. \u10db\u10dd\u10d5\u10d8\u10eb\u10d8\u10d4 \u10d8\u10dc\u10e4\u10dd\u10e0\u10db\u10d0\u10ea\u10d8\u10d0 \u2013 \u10d8\u10dc\u10d2\u10da\u10d8\u10e1\u10e3\u10e0\u10d4\u10dc\u10dd\u10d5\u10d0\u10dc\u10d8 \u10ec\u10d8\u10d2\u10dc\u10d4\u10d1\u10d8 \u10d3\u10d0 \u10db\u10d0\u10e1\u10d0\u10da\u10d4\u10d1\u10d8, \u10e0\u10d0\u10ea \u10db\u10d0\u10e8\u10d8\u10dc \u10e1\u10d0\u10d9\u10db\u10d0\u10dd\u10d3 \u10d3\u10d8\u10d3 \u10e1\u10d8\u10e0\u10d7\u10e3\u10da\u10d4\u10e1 \u10ec\u10d0\u10e0\u10db\u10dd\u10d0\u10d3\u10d2\u10d4\u10dc\u10d3\u10d0 &#8211; \u10db\u10d0\u10d7\u10d8 \u10ec\u10d0\u10d9\u10d8\u10d7\u10ee\u10d5\u10d0 \u10d3\u10d0 \u10d2\u10d0\u10d0\u10d6\u10e0\u10d4\u10d1\u10d0, \u10d7\u10d0\u10e0\u10d2\u10db\u10dc\u10d0. \u10e0\u10d0\u10ea \u10db\u10d4\u10e2\u10e1 \u10d5\u10d9\u10d8\u10d7\u10ee\u10e3\u10da\u10dd\u10d1\u10d3\u10d8, \u10db\u10d8\u10d7 \u10db\u10d4\u10e2\u10d8 \u10d8\u10dc\u10e2\u10d4\u10e0\u10d4\u10e1\u10d8 \u10db\u10d8\u10e9\u10dc\u10d3\u10d4\u10d1\u10dd\u10d3\u10d0 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10d4\u10d1\u10d8\u10e1 \u10e1\u10ee\u10d5\u10d0\u10d3\u10d0\u10e1\u10ee\u10d5\u10d0 \u10e1\u10e4\u10d4\u10e0\u10dd\u10e8\u10d8. \u10d9\u10d4\u10e0\u10eb\u10dd\u10d3 \u10d0\u10db\u10d4\u10e0\u10d8\u10d9\u10d0\u10e8\u10d8 \u10db\u10dd\u10e5\u10db\u10d4\u10d3\u10d8 \u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10d8\u10e1 \u10e1\u10d0\u10e7\u10dd\u10d5\u10d4\u10da\u10d7\u10d0\u10dd\u10d3 \u10db\u10d8\u10e6\u10d4\u10d1\u10e3\u10da\u10d8 \u10e1\u10e2\u10d0\u10dc\u10d3\u10d0\u10e0\u10e2\u10d4\u10d1\u10d8\u10e1 (US GAAP) \u10e8\u10d4\u10e1\u10ec\u10d0\u10d5\u10da\u10d0 \u10d3\u10d0\u10d5\u10d8\u10ec\u10e7\u10d4. \u10de\u10d0\u10e0\u10d0\u10da\u10d4\u10da\u10e3\u10e0\u10d0\u10d3 \u10d5\u10d4\u10ec\u10d4\u10dd\u10d3\u10d8 \u10de\u10e0\u10d0\u10e5\u10e2\u10d8\u10d9\u10e3\u10da \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d0\u10e1 \u10d4\u10e0\u10d7-\u10d4\u10e0\u10d7 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d0\u10e8\u10d8.&nbsp;<\/p>\n\n\n\n<p>\u10d0\u10db\u10d0\u10e1\u10dd\u10d1\u10d0\u10e8\u10d8 \u10d8\u10e1\u10d4 \u10ec\u10d0\u10d5\u10d8\u10d3\u10d0 \u10e1\u10d0\u10e5\u10db\u10d4, \u10e0\u10dd\u10db \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10d0 \u10d2\u10da\u10dd\u10d1\u10d0\u10da\u10e3\u10e0\u10d8 \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10d8\u10e1 \u10dc\u10d0\u10ec\u10d8\u10da\u10d8 \u10e3\u10dc\u10d3\u10d0 \u10d2\u10d0\u10db\u10ee\u10d3\u10d0\u10e0\u10d8\u10e7\u10dd, \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d2\u10d4\u10d1\u10d8\u10e1 \u10e1\u10d0\u10d4\u10e0\u10d7\u10d0\u10e8\u10dd\u10e0\u10d8\u10e1\u10dd \u10e1\u10e2\u10d0\u10dc\u10d3\u10d0\u10e0\u10e2\u10d4\u10d1\u10d8 \u10d3\u10d0 \u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10d8\u10d0\u10dc\u10dd\u10d1\u10d8\u10e1 \u10e1\u10d8\u10e1\u10e2\u10d4\u10db\u10d0 \u10e3\u10d9\u10d5\u10d4 \u10d0\u10e5\u10d0\u10ea \u10e3\u10dc\u10d3\u10d0 \u10d3\u10d0\u10dc\u10d4\u10e0\u10d2\u10d8\u10da\u10d8\u10e7\u10dd. \u10d8\u10e1\u10d4 \u10db\u10dd\u10ee\u10d3\u10d0 \u10e0\u10dd\u10db 1999 \u10ec\u10da\u10d8\u10d3\u10d0\u10dc \u10dc\u10d4\u10d1\u10d0\u10e7\u10dd\u10e4\u10da\u10dd\u10d1\u10d8\u10d7, \u10ee\u10dd\u10da\u10dd 2000 \u10ec\u10da\u10d8\u10d3\u10d0\u10dc \u10d4\u10e1 \u10e1\u10e2\u10d0\u10dc\u10d3\u10d0\u10e0\u10e2\u10d8 (\u10d1\u10d0\u10e1\u10e1-\u10d4\u10d1\u10d8, IAS) \u10e1\u10d0\u10d5\u10d0\u10da\u10d3\u10d4\u10d1\u10e3\u10da\u10dd \u10d2\u10d0\u10ee\u10d3\u10d0 \u10d6\u10dd\u10d2\u10d8\u10d4\u10e0\u10d7\u10d8 \u10e1\u10d0\u10ef\u10d0\u10e0\u10dd \u10d3\u10d0\u10d8\u10dc\u10e2\u10d4\u10e0\u10d4\u10e1\u10d4\u10d1\u10d8\u10e1 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 (\u10d1\u10d0\u10dc\u10d9\u10d4\u10d1\u10d8, \u10e1\u10d0\u10d3\u10d0\u10d6\u10e6\u10d5\u10d4\u10d5\u10dd \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d4\u10d1\u10d8, \u10e1\u10d0\u10d5\u10d0\u10da\u10e3\u10e2\u10dd \u10d1\u10d8\u10e0\u10df\u10d0\u10d6\u10d4 \u10d3\u10d0\u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d4\u10d1\u10d8 \u10d3\u10d0 \u10d0.\u10e8.). \u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10d8\u10e1 \u10d3\u10d0 \u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d2\u10d4\u10d1\u10d8\u10e1 \u10db\u10d8\u10db\u10d0\u10e0\u10d7\u10e3\u10da\u10d4\u10d1\u10d8\u10d7 \u10de\u10e0\u10d0\u10e5\u10e2\u10d8\u10d9\u10e3\u10da\u10d8 \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d8\u10e1 \u10de\u10d0\u10e0\u10d0\u10da\u10d4\u10da\u10e3\u10e0\u10d0\u10d3 \u10e1\u10ec\u10d0\u10d5\u10da\u10d4\u10d1\u10d0 \u10d3\u10d0\u10d5\u10d8\u10ec\u10e7\u10d4 ESM-\u10e8\u10d8 \u2013 \u10d9\u10dd\u10db\u10de\u10d8\u10e3\u10e2\u10d4\u10e0\u10e3\u10da \u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10d4\u10e0\u10d8\u10d0\u10e1 \u10d5\u10d0\u10e1\u10ec\u10d0\u10d5\u10da\u10d8\u10d3\u10d8, \u10d0\u10db\u10d4\u10e0\u10d8\u10d9\u10e3\u10da\u10d8 \u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10e0\u10e3\u10da\u10d8 \u10de\u10e0\u10dd\u10d2\u10e0\u10d0\u10db\u10d8\u10e1 P\u10d4\u10d0\u10ea\u10f0\u10e2\u10e0\u10d4\u10d4 A\u10ea\u10ea\u10dd\u10e3\u10dc\u10e2\u10d8\u10dc\u10d2-\u10d8\u10e1 \u10d1\u10d0\u10d6\u10d0\u10d6\u10d4. \u10e8\u10d4\u10db\u10d3\u10d4\u10d2 \u10d5\u10d0\u10e1\u10ec\u10d0\u10d5\u10da\u10d8\u10d3\u10d8 \u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10e0\u10e3\u10da\u10d8 \u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10d8\u10e1 \u10e1\u10d0\u10d4\u10e0\u10d7\u10d0\u10e8\u10dd\u10e0\u10d8\u10e1\u10dd \u10e1\u10e2\u10d0\u10dc\u10d3\u10d0\u10e0\u10e2\u10d4\u10d1\u10d8\u10e1 (\u10d1\u10d0\u10e1\u10e1, IAS) \u10db\u10d8\u10ee\u10d4\u10d3\u10d5\u10d8\u10d7 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0 \u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10d0\u10e1, \u10d0\u10e1\u10d4\u10d5\u10d4 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10db\u10d0\u10e0\u10d7\u10d5\u10d8\u10e1\u10d0\u10d7\u10d5\u10d8\u10e1 \u10d0\u10e3\u10ea\u10d8\u10da\u10d4\u10d1\u10d4\u10da \u10db\u10d4\u10dc\u10d4\u10ef\u10d4\u10e0\u10e3\u10da \u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10d0\u10e1, \u10d5\u10db\u10dd\u10dc\u10d0\u10ec\u10d8\u10da\u10d4\u10dd\u10d1\u10d3\u10d8 \u10e1\u10e2\u10e3\u10d3\u10d4\u10dc\u10e2\u10d4\u10d1\u10d8\u10e1\u10d0\u10d7\u10d5\u10d8\u10e1 \u10e1\u10d0\u10ee\u10d4\u10da\u10db\u10eb\u10e6\u10d5\u10d0\u10dc\u10d4\u10da\u10dd\u10e1 \u10e8\u10d4\u10d3\u10d2\u10d4\u10dc\u10d0\u10e8\u10d8 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0 \u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10d0\u10e8\u10d8 \u10d3\u10d0 \u10db\u10db\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10d1\u10d8\u10d7 \u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10d0\u10e8\u10d8.<\/p>\n\n\n\n<p>\u10de\u10d0\u10e0\u10d0\u10da\u10d4\u10da\u10e3\u10e0\u10d0\u10d3 \u10de\u10e0\u10d0\u10e5\u10e2\u10d8\u10d9\u10d0\u10e8\u10d8\u10ea \u10d5\u10d0\u10d2\u10e0\u10eb\u10d4\u10da\u10d4\u10d1\u10d3\u10d8 \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d0\u10e1, \u10d5\u10d8\u10e7\u10d0\u10d5\u10d8 GCG \u10d0\u10e3\u10d3\u10d8\u10e2\u10d8\u10e1, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10db\u10d0\u10e8\u10d8\u10dc\u10d3\u10d4\u10da\u10d8 `\u10d3\u10d8\u10d3\u10d8 \u10ee\u10e3\u10d7\u10d4\u10e3\u10da\u10d8\u10d3\u10d0\u10dc~ \u10d4\u10e0\u10d7-\u10d4\u10e0\u10d7\u10d8\u10e1 \u10ec\u10d0\u10e0\u10db\u10dd\u10db\u10d0\u10d3\u10d2\u10d4\u10dc\u10da\u10dd\u10d1\u10d0 \u10d8\u10e7\u10dd \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8, \u10e2\u10e0\u10d4\u10dc\u10d4\u10e0\u10d8. \u10d0\u10e1\u10d4\u10d5\u10d4 \u10e1\u10ee\u10d5\u10d0\u10d3\u10d0\u10e1\u10ee\u10d5\u10d0 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d0\u10e8\u10d8 \u10d5\u10d0\u10e2\u10d0\u10e0\u10d4\u10d1\u10d3\u10d8 \u10e2\u10e0\u10d4\u10dc\u10d8\u10dc\u10d2\u10d4\u10d1\u10e1 \u10d1\u10d0\u10e1\u10e1 \u10e1\u10e2\u10d0\u10dc\u10d3\u10d0\u10e0\u10e2\u10d4\u10d1\u10d8\u10e1 \u10d3\u10d0\u10dc\u10d4\u10e0\u10d2\u10d5\u10d8\u10e1 \u10db\u10d8\u10d6\u10dc\u10d8\u10d7. \u10ec\u10da\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10dc\u10db\u10d0\u10d5\u10da\u10dd\u10d1\u10d0\u10e8\u10d8 \u10d0\u10d6\u10d8\u10d8\u10e1 \u10d2\u10d0\u10dc\u10d5\u10d8\u10d7\u10d0\u10e0\u10d4\u10d1\u10d8\u10e1 \u10d1\u10d0\u10dc\u10d9\u10d8\u10e1 (ADB) \u10d9\u10dd\u10dc\u10e2\u10e0\u10d0\u10e5\u10e2\u10dd\u10e0\u10d8 \u10e2\u10e0\u10d4\u10dc\u10d4\u10e0\u10d8 \u10d5\u10d8\u10e7\u10d0\u10d5\u10d8 \u10d3\u10d0 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10db\u10d4\u10dc\u10d4\u10d1\u10e1 \u10d3\u10d0 \u10d3\u10d0\u10d8\u10dc\u10e2\u10d4\u10e0\u10d4\u10e1\u10d4\u10d1\u10e3\u10da \u10de\u10d8\u10e0\u10d4\u10d1\u10e1 \u10e2\u10e0\u10d4\u10dc\u10d8\u10dc\u10d2\u10d4\u10d1\u10e1 \u10d5\u10e3\u10e2\u10d0\u10e0\u10d4\u10d1\u10d3\u10d8 \u10db\u10d7\u10d4\u10da\u10d8 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10db\u10d0\u10e1\u10e8\u10e2\u10d0\u10d1\u10d8\u10d7. \u10d4\u10e1 \u10ee\u10d3\u10d4\u10d1\u10dd\u10d3\u10d0 \u10d0\u10d6\u10d8\u10d8\u10e1 \u10d2\u10d0\u10dc\u10d5\u10d8\u10d7\u10d0\u10e0\u10d4\u10d1\u10d8\u10e1 \u10d1\u10d0\u10dc\u10d9\u10e1\u10d0 \u10d3\u10d0 &#8220;\u10d7\u10d8\u10d1\u10d8\u10e1\u10d8 \u10d1\u10d0\u10dc\u10d9\u10d8\u10e1&#8221; \u10d4\u10e0\u10d7\u10dd\u10d1\u10da\u10d8\u10d5\u10d8 \u10de\u10e0\u10dd\u10d4\u10e5\u10e2\u10d8\u10e1 \u10e4\u10d0\u10e0\u10d2\u10da\u10d4\u10d1\u10e8\u10d8 \u2013 \u201e\u10d7\u10d8\u10d1\u10d8\u10e1\u10d8 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1\u201c. 2013 \u10ec\u10d4\u10da\u10e1 &#8220;\u10d7\u10d8\u10d1\u10d8\u10e1\u10d8 \u10d1\u10d0\u10dc\u10d9\u10db\u10d0&#8221; \u10e9\u10d4\u10db\u10d7\u10d0\u10dc \u10d4\u10e0\u10d7\u10d0\u10d3 \u10d3\u10d0\u10d8\u10ec\u10e7\u10dd \u10d4\u10e1 \u10de\u10e0\u10dd\u10d4\u10e5\u10e2\u10d8, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10e1\u10d0\u10d9\u10db\u10d0\u10dd\u10d3 \u10ec\u10d0\u10e0\u10db\u10d0\u10e2\u10d4\u10d1\u10e3\u10da\u10d8 \u10d0\u10e6\u10db\u10dd\u10e9\u10dc\u10d3\u10d0 \u10d3\u10d0 \u10d0\u10ee\u10da\u10d0\u10ea \u10d2\u10e0\u10eb\u10d4\u10da\u10d3\u10d4\u10d1\u10d0. \u10d3\u10d0\u10db\u10ec\u10e7\u10d4\u10d1 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10db\u10d4\u10dc\u10d4\u10d1\u10e1 \u10d3\u10d0 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10d7 \u10d3\u10d0\u10d8\u10dc\u10e2\u10d4\u10e0\u10d4\u10e1\u10d4\u10d1\u10e3\u10da \u10d0\u10d3\u10d0\u10db\u10d8\u10d0\u10dc\u10d4\u10d1\u10e1 \u10db\u10dc\u10d8\u10e8\u10d5\u10dc\u10d4\u10da\u10dd\u10d5\u10dc\u10d0\u10d3 \u10d3\u10d0\u10d5\u10d4\u10ee\u10db\u10d0\u10e0\u10d4\u10d7, \u10db\u10d8\u10d5\u10d0\u10ec\u10dd\u10d3\u10d4\u10d7 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10db\u10d0\u10e0\u10d7\u10d5\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10e8\u10d4\u10d3\u10d4\u10d2\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10e4\u10d0\u10e1\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 \u10d0\u10e3\u10ea\u10d8\u10da\u10d4\u10d1\u10d4\u10da\u10d8 \u10d8\u10dc\u10e4\u10dd\u10e0\u10db\u10d0\u10ea\u10d8\u10d0.&nbsp;<\/p>\n\n\n\n<p>\u10db\u10dd\u10d2\u10d4\u10ee\u10e1\u10d4\u10dc\u10d4\u10d1\u10d0\u10d7, \u10e1\u10d0\u10ef\u10d0\u10e0\u10dd \u10e1\u10d4\u10e5\u10e2\u10dd\u10e0\u10d8 2020 \u10ec\u10da\u10d8\u10d3\u10d0\u10dc \u10e1\u10e0\u10e3\u10da\u10d0\u10d3 \u10d0\u10e0\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10e3\u10da\u10d8 \u10e1\u10d0\u10ef\u10d0\u10e0\u10dd \u10e1\u10d4\u10e5\u10e2\u10dd\u10e0\u10d8\u10e1 \u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10d8\u10e1 \u10e1\u10d0\u10d4\u10e0\u10d7\u10d0\u10e8\u10dd\u10e0\u10d8\u10e1\u10dd \u10e1\u10e2\u10d0\u10dc\u10d3\u10d0\u10e0\u10e2\u10d4\u10d1\u10d6\u10d4 (IPSAS). \u10d5\u10d0\u10e0 \u10e1\u10d0\u10ef\u10d0\u10e0\u10dd \u10d0\u10e3\u10d3\u10d8\u10e2\u10d8\u10e1 \u10d8\u10dc\u10e1\u10e2\u10d8\u10e2\u10e3\u10e2\u10d8\u10e1 \u10e2\u10e0\u10d4\u10dc\u10d4\u10e0\u10d8, \u10d5\u10d0\u10e0 \u10e1\u10d0\u10ee\u10d4\u10da\u10db\u10eb\u10e6\u10d5\u10d0\u10dc\u10d4\u10da\u10dd\u10e1 \u10d7\u10d0\u10dc\u10d0\u10d0\u10d5\u10e2\u10dd\u10e0\u10d8, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10e8\u10d4\u10d3\u10d2\u10d4\u10dc\u10d8\u10da\u10d8\u10d0 \u10e1\u10d0\u10ef\u10d0\u10e0\u10dd \u10e1\u10d4\u10e5\u10e2\u10dd\u10e0\u10e8\u10d8 \u10d0\u10e3\u10d3\u10d8\u10e2\u10d8\u10e1 \u10d2\u10d0\u10dc\u10ee\u10dd\u10e0\u10ea\u10d8\u10d4\u10da\u10d4\u10d1\u10d8\u10e1 \u10e1\u10d4\u10e0\u10e2\u10d8\u10e4\u10d8\u10d9\u10d0\u10e2\u10d8\u10e1 \u10db\u10dd\u10db\u10de\u10dd\u10d5\u10d4\u10d1\u10d4\u10da\u10d7\u10d0 \u10d3\u10d0\u10e1\u10d0\u10ee\u10db\u10d0\u10e0\u10d4\u10d1\u10da\u10d0\u10d3.&nbsp;<\/p>\n\n\n\n<p><strong>&#8211; \u10e1\u10d0\u10d9\u10db\u10d0\u10dd\u10d3 \u10e1\u10d0\u10d8\u10dc\u10e2\u10d4\u10e0\u10d4\u10e1\u10dd \u10d3\u10d0 \u10ee\u10d0\u10dc\u10d2\u10e0\u10eb\u10da\u10d8\u10d5\u10d8 \u10d2\u10d0\u10db\u10dd\u10ea\u10d3\u10d8\u10da\u10d4\u10d1\u10d0 \u10d2\u10d0\u10e5\u10d5\u10d7 \u10d0\u10db \u10db\u10d8\u10db\u10d0\u10e0\u10d7\u10e3\u10da\u10d4\u10d1\u10d8\u10d7. \u10e0\u10d0\u10d3\u10d8\u10d9\u10d0\u10da\u10e3\u10e0\u10d8 \u10ea\u10d5\u10da\u10d8\u10da\u10d4\u10d1\u10d4\u10d1\u10d8\u10e1 \u10de\u10e0\u10dd\u10ea\u10d4\u10e1\u10e8\u10d8 \u10d3\u10d0\u10d8\u10ec\u10e7\u10d4\u10d7 \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d0 &#8211; \u10e5\u10d5\u10d4\u10e7\u10d0\u10dc\u10d0 \u10e1\u10d0\u10d1\u10d0\u10d6\u10e0\u10dd \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10d0\u10d6\u10d4 \u10d2\u10d0\u10d3\u10d0\u10d3\u10d8\u10dd\u10d3\u10d0. \u10d7\u10e5\u10d5\u10d4\u10dc\u10d8 \u10e8\u10d4\u10e4\u10d0\u10e1\u10d4\u10d1\u10d8\u10d7, \u10d4\u10e1 \u10de\u10e0\u10dd\u10ea\u10d4\u10e1\u10d8 \u10e0\u10d0\u10db\u10d3\u10d4\u10dc\u10d0\u10d3 \u10e1\u10ec\u10dd\u10e0\u10d0\u10d3 \u10ec\u10d0\u10e0\u10d8\u10db\u10d0\u10e0\u10d7\u10d0 \u10d3\u10d0 \u10d0\u10ee\u10da\u10d0 \u10d2\u10d0\u10dc\u10d5\u10d8\u10d7\u10d0\u10e0\u10d4\u10d1\u10d8\u10e1 \u10e0\u10d0 \u10d4\u10e2\u10d0\u10de\u10d6\u10d4 \u10d5\u10d0\u10e0\u10d7?&nbsp;<\/strong><\/p>\n\n\n\n<p>\u2013 \u10de\u10d8\u10e0\u10d5\u10d4\u10da \u10d4\u10e2\u10d0\u10de\u10d6\u10d4 \u10e7\u10d5\u10d4\u10da\u10d0\u10e4\u10d4\u10e0\u10d8 \u10dc\u10d4\u10da\u10d0 \u10d8\u10ec\u10e7\u10d4\u10d1\u10d0 \u10d3\u10d0 \u10d5\u10d8\u10d7\u10d0\u10e0\u10d3\u10d4\u10d1\u10d0. \u10e0\u10dd\u10d2\u10dd\u10e0\u10ea \u10d0\u10e6\u10d5\u10dc\u10d8\u10e8\u10dc\u10d4, 2000 \u10ec\u10da\u10d8\u10d3\u10d0\u10dc \u10d6\u10dd\u10d2\u10d8\u10d4\u10e0\u10d7 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d0\u10e1 \u10d3\u10d0 2005 \u10ec\u10da\u10d8\u10d3\u10d0\u10dc \u10e3\u10d9\u10d5\u10d4 \u10e3\u10e4\u10e0\u10dd \u10db\u10d4\u10e2 \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10e3\u10e0 \u10e1\u10e3\u10d1\u10d8\u10d4\u10e5\u10e2\u10e1 \u10e1\u10d0\u10d4\u10e0\u10d7\u10d0\u10e8\u10dd\u10e0\u10d8\u10e1\u10dd \u10e1\u10e2\u10d0\u10dc\u10d3\u10d0\u10e0\u10e2\u10d4\u10d1\u10d8\u10e1 \u10db\u10d8\u10ee\u10d4\u10d3\u10d5\u10d8\u10d7 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10d8\u10e1 \u10d3\u10d0 \u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d2\u10d4\u10d1\u10d8\u10e1 \u10ec\u10d0\u10e0\u10db\u10dd\u10d4\u10d1\u10d0 \u10d4\u10d5\u10d0\u10da\u10d4\u10d1\u10dd\u10d3\u10d0\u10d7, \u10d7\u10e3\u10db\u10ea\u10d0 \u10d4\u10e1 \u10db\u10dd\u10d7\u10ee\u10dd\u10d5\u10dc\u10d0 \u10e7\u10dd\u10d5\u10d4\u10da\u10d7\u10d5\u10d8\u10e1 \u10d0\u10e0 \u10e1\u10e0\u10e3\u10da\u10d3\u10d4\u10d1\u10dd\u10d3\u10d0. \u10db\u10dd\u10d2\u10d5\u10d8\u10d0\u10dc\u10d4\u10d1\u10d8\u10d7, \u10d4\u10d5\u10e0\u10dd\u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d7\u10d0\u10dc \u10d0\u10e1\u10dd\u10ea\u10d8\u10e0\u10d4\u10d1\u10d8\u10e1 \u10ee\u10d4\u10da\u10e8\u10d4\u10d9\u10e0\u10e3\u10da\u10d4\u10d1\u10d8\u10e1 \u10db\u10dd\u10d7\u10ee\u10dd\u10d5\u10dc\u10d8\u10d7, 2016 \u10ec\u10d4\u10da\u10e1 \u10d0\u10ee\u10d0\u10da\u10d8 \u201e\u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10e0\u10e3\u10da\u10d8 \u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10d8\u10e1, \u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d2\u10d4\u10d1\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10d0\u10e3\u10d3\u10d8\u10e2\u10d8\u10e1 \u10e8\u10d4\u10e1\u10d0\u10ee\u10d4\u10d1 \u10d9\u10d0\u10dc\u10dd\u10dc\u10d8\u201c \u10e8\u10d4\u10db\u10dd\u10d5\u10d8\u10d3\u10d0 \u10eb\u10d0\u10da\u10d0\u10e8\u10d8, \u10e0\u10dd\u10db\u10d4\u10da\u10db\u10d0\u10ea \u10e3\u10d9\u10d5\u10d4 \u10db\u10d9\u10d0\u10e4\u10d8\u10dd\u10d3 \u10d2\u10d0\u10dc\u10e1\u10d0\u10d6\u10e6\u10d5\u10e0\u10d0 IFRS-\u10d8\u10e1 \u10d2\u10d0\u10db\u10dd\u10e7\u10d4\u10dc\u10d4\u10d1\u10d8\u10e1 \u10d5\u10d0\u10da\u10d3\u10d4\u10d1\u10e3\u10da\u10d4\u10d1\u10d0 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d4\u10d1\u10d8\u10e1 \u10d9\u10d0\u10e2\u10d4\u10d2\u10dd\u10e0\u10d8\u10d4\u10d1\u10d8\u10e1 \u10db\u10d8\u10ee\u10d4\u10d3\u10d5\u10d8\u10d7.&nbsp;<\/p>\n\n\n\n<p>\u10d4\u10e1 \u10de\u10e0\u10dd\u10ea\u10d4\u10e1\u10d8 \u10d7\u10d0\u10dc\u10d3\u10d0\u10d7\u10d0\u10dc \u10ec\u10d8\u10dc \u10ec\u10d0\u10d5\u10d8\u10d3\u10d0, \u10d7\u10e3\u10db\u10ea\u10d0, \u10e9\u10d4\u10db\u10d8 \u10d0\u10d6\u10e0\u10d8\u10d7, \u10d3\u10d0\u10d2\u10d5\u10d8\u10d0\u10dc\u10d4\u10d1\u10e3\u10da\u10d8\u10ea \u10d8\u10e7\u10dd \u2013 2000 \u10ec\u10da\u10d8\u10d3\u10d0\u10dc 2016 \u10ec\u10da\u10d0\u10db\u10d3\u10d4 \u10e1\u10d0\u10d9\u10db\u10d0\u10dd\u10d3 \u10d3\u10d8\u10d3\u10d8 \u10d3\u10e0\u10dd \u10d2\u10d0\u10d5\u10d8\u10d3\u10d0. \u10e7\u10dd\u10d5\u10d4\u10da\u10d7\u10d5\u10d8\u10e1, \u10e1\u10d0\u10d3\u10d0\u10ea \u10e8\u10d4\u10e1\u10d0\u10eb\u10da\u10d4\u10d1\u10da\u10dd\u10d1\u10d0 \u10db\u10e5\u10dd\u10dc\u10d3\u10d0, \u10d5\u10ea\u10d3\u10d8\u10da\u10dd\u10d1\u10d3\u10d8 \u10d0\u10db\u10d4\u10ee\u10e1\u10dc\u10d0, \u10e0\u10dd\u10db \u10db\u10ee\u10dd\u10da\u10dd\u10d3 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10d0 \u10d0\u10e0 \u10d0\u10e0\u10d8\u10e1 \u10e1\u10d0\u10d9\u10db\u10d0\u10e0\u10d8\u10e1\u10d8. \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10d8\u10dc\u10e4\u10dd\u10e0\u10db\u10d0\u10ea\u10d8\u10d8\u10e1 \u10d4\u10e0\u10d7\u10d0\u10d3\u10d4\u10e0\u10d7\u10d8 \u10db\u10dd\u10db\u10ee\u10db\u10d0\u10e0\u10d4\u10d1\u10d4\u10da\u10d8 \u10e1\u10d0\u10ee\u10d4\u10da\u10db\u10ec\u10d8\u10e4\u10dd \u10ee\u10dd\u10db \u10d0\u10e0 \u10d0\u10e0\u10d8\u10e1? \u10d7\u10d5\u10d8\u10d7\u10dd\u10dc \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1 \u10db\u10d4\u10dc\u10d4\u10ef\u10d4\u10e0\u10e1 \u10d0\u10dc \u10db\u10e4\u10da\u10dd\u10d1\u10d4\u10da\u10e1 \u10d0\u10e0 \u10d0\u10d8\u10dc\u10e2\u10d4\u10e0\u10d4\u10e1\u10d4\u10d1\u10e1, \u10e0\u10dd\u10d2\u10dd\u10e0 \u10d8\u10db\u10d0\u10e0\u10d7\u10d4\u10d1\u10d0 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8? \u10de\u10dd\u10e2\u10d4\u10dc\u10ea\u10d8\u10e3\u10e0 \u10d9\u10e0\u10d4\u10d3\u10d8\u10e2\u10dd\u10e0\u10e1 \u10d3\u10d0 \u10d8\u10dc\u10d5\u10d4\u10e1\u10e2\u10dd\u10e0\u10e1 \u10d0\u10e0 \u10d0\u10d8\u10dc\u10e2\u10d4\u10e0\u10d4\u10e1\u10d4\u10d1\u10e1 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1 \u10db\u10d3\u10d2\u10dd\u10db\u10d0\u10e0\u10d4\u10dd\u10d1\u10d0 \u10d3\u10d0 \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d8\u10e1 \u10e8\u10d4\u10d3\u10d4\u10d2\u10d4\u10d1\u10d8? \u10db\u10d0\u10e1 \u10d7\u10d0\u10d5\u10d8\u10e1\u10d8 \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10e3\u10e0\u10d8 \u10d2\u10d0\u10d3\u10d0\u10ec\u10e7\u10d5\u10d4\u10e2\u10d8\u10da\u10d4\u10d1\u10d0 \u10d0\u10e5\u10d5\u10e1 \u10db\u10d8\u10e1\u10d0\u10e6\u10d4\u10d1\u10d8 \u2013 \u10e6\u10d8\u10e0\u10e1 \u10d7\u10e3 \u10d0\u10e0\u10d0 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d0\u10e8\u10d8 \u10e4\u10e3\u10da\u10d8\u10e1 \u10e9\u10d0\u10d3\u10d4\u10d1\u10d0, \u10d0\u10dc \u10d9\u10e0\u10d4\u10d3\u10d8\u10e2\u10dd\u10e0\u10e1 \u10e3\u10e6\u10d8\u10e0\u10e1 \u10d7\u10e3 \u10d0\u10e0\u10d0 \u10d0\u10db \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d0\u10e1 \u10e1\u10d4\u10e1\u10ee\u10d8 \u10db\u10d8\u10e1\u10ea\u10d4\u10e1. \u10e8\u10d4\u10e1\u10d0\u10d1\u10d0\u10db\u10d8\u10e1\u10d0\u10d3, \u10e7\u10d5\u10d4\u10da\u10d0 \u10d3\u10d0\u10d8\u10dc\u10e2\u10d4\u10e0\u10d4\u10e1\u10d4\u10d1\u10e3\u10da \u10db\u10ee\u10d0\u10e0\u10d4\u10e1 \u10e3\u10dc\u10d3\u10d0 \u10f0\u10e5\u10dd\u10dc\u10d3\u10d4\u10e1 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1 \u10e8\u10d4\u10e1\u10d0\u10ee\u10d4\u10d1 \u10d8\u10dc\u10e4\u10dd\u10e0\u10db\u10d0\u10ea\u10d8\u10d0, \u10e0\u10d0\u10d7\u10d0 \u10e1\u10ec\u10dd\u10e0\u10d8 \u10d2\u10d0\u10d3\u10d0\u10ec\u10e7\u10d5\u10d4\u10e2\u10d8\u10da\u10d4\u10d1\u10d0 \u10db\u10d8\u10d8\u10e6\u10dd\u10e1.&nbsp;<\/p>\n\n\n\n<p>\u10e1\u10ec\u10dd\u10e0\u10d4\u10d3 \u10d0\u10db \u10d8\u10dc\u10e4\u10dd\u10e0\u10db\u10d0\u10ea\u10d8\u10d8\u10e1 \u10ee\u10d4\u10da\u10db\u10d8\u10e1\u10d0\u10ec\u10d5\u10d3\u10dd\u10db\u10dd\u10d1\u10d0 \u10d0\u10e0 \u10d8\u10e7\u10dd \u10e1\u10d0\u10d9\u10db\u10d0\u10e0\u10d8\u10e1\u10d8, \u10e0\u10d0\u10ea \u10e5\u10d5\u10d4\u10e7\u10dc\u10d8\u10e1 \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1\u10d0\u10ea \u10e3\u10d0\u10e0\u10e7\u10dd\u10e4\u10d8\u10d7\u10d8 \u10e4\u10d0\u10e5\u10e2\u10dd\u10e0\u10d8 \u10d8\u10e7\u10dd. \u10d7\u10e3 \u10d2\u10d5\u10d8\u10dc\u10d3\u10d0 \u10d4\u10d5\u10e0\u10dd\u10de\u10e3\u10da\u10d8 \u10dd\u10ef\u10d0\u10ee\u10d8\u10e1 \u10ec\u10d4\u10d5\u10e0\u10d8 \u10d2\u10d0\u10d5\u10ee\u10d3\u10d4\u10d7, \u10d4\u10e1 \u10e1\u10e4\u10d4\u10e0\u10dd \u10d8\u10e1\u10d4\u10d7\u10d8\u10d5\u10d4 \u10d2\u10d0\u10db\u10ed\u10d5\u10d8\u10e0\u10d5\u10d0\u10da\u10d4 \u10e3\u10dc\u10d3\u10d0 \u10d8\u10e7\u10dd\u10e1, \u10e0\u10dd\u10d2\u10dd\u10e0\u10ea \u10d4\u10d5\u10e0\u10dd\u10de\u10d0\u10e8\u10d8\u10d0. \u10d0\u10dc\u10e3 \u10d8\u10d2\u10d8\u10d5\u10d4 \u10d2\u10d6\u10d0 \u10e3\u10dc\u10d3\u10d0 \u10d2\u10d0\u10d5\u10d8\u10d0\u10e0\u10dd\u10d7, \u10e0\u10d0\u10ea \u10d4\u10d5\u10e0\u10dd\u10de\u10d0\u10db \u10e3\u10d9\u10d5\u10d4 \u10d2\u10d0\u10d8\u10d0\u10e0\u10d0.&nbsp;<\/p>\n\n\n\n<p>\u10db\u10d8\u10dc\u10d3\u10d0 \u10d0\u10e6\u10d5\u10dc\u10d8\u10e8\u10dc\u10dd, \u10e0\u10dd\u10db \u10e0\u10d0\u10ea \u10db\u10d8\u10e6\u10ec\u10d4\u10e3\u10da\u10d8\u10d0, \u10d0\u10e0 \u10d0\u10e0\u10d8\u10e1 \u10e1\u10d0\u10d9\u10db\u10d0\u10e0\u10d8\u10e1\u10d8. \u10db\u10d4\u10dc\u10d4\u10ef\u10d4\u10e0\u10db\u10d0 \u10e0\u10dd\u10db \u10db\u10d0\u10e0\u10d7\u10d5\u10d8\u10d7\u10d8 \u10e4\u10e3\u10dc\u10e5\u10ea\u10d8\u10d0 \u10ef\u10d4\u10e0\u10dd\u10d5\u10dc\u10d0\u10d3 \u10d2\u10d0\u10dc\u10d0\u10ee\u10dd\u10e0\u10ea\u10d8\u10d4\u10da\u10dd\u10e1, \u10e1\u10ed\u10d8\u10e0\u10d3\u10d4\u10d1\u10d0 \u10d8\u10dc\u10e4\u10dd\u10e0\u10db\u10d0\u10ea\u10d8\u10d0, \u10e0\u10d0\u10ea \u10d0\u10e0 \u10d0\u10e0\u10d8\u10e1 \u10d0\u10e1\u10d0\u10ee\u10e3\u10da\u10d8 \u10d0\u10e0\u10ea \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d3\u10d4\u10d9\u10da\u10d0\u10e0\u10d0\u10ea\u10d8\u10d4\u10d1\u10e8\u10d8 \u10d3\u10d0 \u10d0\u10e0\u10ea \u10d2\u10d0\u10db\u10dd\u10e5\u10d5\u10d4\u10e7\u10dc\u10d4\u10d1\u10e3\u10da \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0 \u10e3\u10ec\u10e7\u10d8\u10e1\u10d4\u10d1\u10e8\u10d8. \u10e1\u10d0\u10ed\u10d8\u10e0\u10dd\u10d0 \u10db\u10db\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10d1\u10d8\u10d7\u10d8 \u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10d8\u10e1 \u10d3\u10d0\u10dc\u10d4\u10e0\u10d2\u10d5\u10d0 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d4\u10d1\u10e8\u10d8. \u10d0\u10db\u10d8\u10e1 \u10d2\u10d0\u10e0\u10d4\u10e8\u10d4 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1 \u10db\u10d0\u10e0\u10d7\u10d5\u10d0 \u10e1\u10e0\u10e3\u10da\u10e7\u10dd\u10e4\u10d8\u10da\u10d8 \u10d5\u10d4\u10e0 \u10d8\u10e5\u10dc\u10d4\u10d1\u10d0. \u10d3\u10d8\u10d3 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d4\u10d1\u10e8\u10d8 \u10d4\u10e1 \u10e1\u10e4\u10d4\u10e0\u10dd \u10db\u10dd\u10ec\u10d4\u10e1\u10e0\u10d8\u10d2\u10d4\u10d1\u10e3\u10da\u10d8\u10d0, \u10db\u10ea\u10d8\u10e0\u10d4 \u10d3\u10d0 \u10e1\u10d0\u10e8\u10e3\u10d0\u10da\u10dd \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10e8\u10d8 \u10d0\u10db \u10db\u10ee\u10e0\u10d8\u10d5 \u10d1\u10d4\u10d5\u10e0\u10d8\u10d0 \u10d2\u10d0\u10e1\u10d0\u10d9\u10d4\u10d7\u10d4\u10d1\u10d4\u10da\u10d8. \u10d8\u10db\u10d4\u10d3\u10d8 \u10db\u10d0\u10e5\u10d5\u10e1, \u10dc\u10d4\u10da-\u10dc\u10d4\u10da\u10d0 \u10d4\u10e1 \u10db\u10d8\u10db\u10d0\u10e0\u10d7\u10e3\u10da\u10d4\u10d1\u10d0\u10ea \u10d2\u10d0\u10dc\u10d5\u10d8\u10d7\u10d0\u10e0\u10d3\u10d4\u10d1\u10d0, \u10d3\u10d0\u10d8\u10dc\u10d4\u10e0\u10d2\u10d4\u10d1\u10d0 \u10d3\u10d0 \u10d3\u10d0\u10d8\u10ee\u10d5\u10d4\u10ec\u10d4\u10d1\u10d0.&nbsp;<\/p>\n\n\n\n<p><strong>&#8211; 2016 \u10ec\u10d4\u10da\u10e1 \u10d1\u10d4\u10d5\u10e0\u10d8 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1 \u10ec\u10d0\u10e0\u10db\u10dd\u10db\u10d0\u10d3\u10d2\u10d4\u10dc\u10d4\u10da\u10d8 \u10d0\u10db \u10d9\u10d0\u10dc\u10dd\u10dc\u10d8\u10e1 \u10db\u10d8\u10db\u10d0\u10e0\u10d7 \u10dc\u10d4\u10d2\u10d0\u10e2\u10d8\u10e3\u10e0\u10d0\u10d3 \u10d8\u10e7\u10dd \u10d2\u10d0\u10dc\u10ec\u10e7\u10dd\u10d1\u10d8\u10da\u10d8. \u10db\u10d0\u10d7\u10d8 \u10d0\u10d6\u10e0\u10d8\u10d7, \u10d9\u10dd\u10dc\u10d9\u10e3\u10e0\u10d4\u10dc\u10e2 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d4\u10d1\u10e1 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0 \u10db\u10dd\u10dc\u10d0\u10ea\u10d4\u10db\u10d4\u10d1\u10d6\u10d4 \u10ec\u10d5\u10d3\u10dd\u10db\u10d0 \u10d0\u10e0 \u10e3\u10dc\u10d3\u10d0 \u10f0\u10e5\u10dd\u10dc\u10dd\u10d3\u10d0\u10d7. \u10d0\u10ee\u10da\u10d0\u10ea \u10d0\u10e0\u10e1\u10d4\u10d1\u10dd\u10d1\u10d4\u10dc \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d4\u10d1\u10d8, \u10e0\u10dd\u10db\u10da\u10d4\u10d1\u10d8\u10ea \u10e4\u10d8\u10e5\u10e0\u10dd\u10d1\u10d4\u10dc, \u10e0\u10dd\u10db \u10d0\u10e3\u10d3\u10d8\u10e2\u10d8 \u10d3\u10d0 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10d0 \u10db\u10ee\u10dd\u10da\u10dd\u10d3 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10d7\u10d0 \u10e1\u10d0\u10db\u10d8\u10dc\u10d8\u10e1\u10e2\u10e0\u10dd\u10e1 \u10d8\u10dc\u10e2\u10d4\u10e0\u10d4\u10e1\u10d4\u10d1\u10e8\u10d8\u10d0. \u10d7\u10e5\u10d5\u10d4\u10dc \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 \u10e2\u10e0\u10d4\u10dc\u10d8\u10dc\u10d2\u10d4\u10d1\u10e1 \u10d0\u10e2\u10d0\u10e0\u10d4\u10d1\u10d7. \u10d4\u10e1 \u10db\u10d8\u10d3\u10d2\u10dd\u10db\u10d0 \u10d8\u10ea\u10d5\u10da\u10d4\u10d1\u10d0?&nbsp;<\/strong><\/p>\n\n\n\n<p>\u2013 \u10db\u10d4\u10dc\u10d4\u10ef\u10d4\u10e0\u10d4\u10d1\u10d8\u10e1 \u10de\u10dd\u10d6\u10d8\u10ea\u10d8\u10d8\u10d3\u10d0\u10dc \u10d0\u10e0 \u10d5\u10d8\u10ea\u10d8, \u10e8\u10d4\u10d8\u10ea\u10d5\u10d0\u10da\u10d0 \u10d7\u10e3 \u10d0\u10e0\u10d0 \u10d4\u10e1 \u10d3\u10d0\u10db\u10dd\u10d9\u10d8\u10d3\u10d4\u10d1\u10e3\u10da\u10d4\u10d1\u10d0, \u10d7\u10e3\u10db\u10ea\u10d0 \u10e8\u10d4\u10db\u10d8\u10eb\u10da\u10d8\u10d0 \u10d5\u10d7\u10e5\u10d5\u10d0, \u10e0\u10dd\u10db \u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10e0\u10d4\u10d1\u10d8 \u10d3\u10e6\u10d4\u10e1 \u10d1\u10d4\u10d5\u10e0\u10d0\u10d3 \u10e3\u10d9\u10d4\u10d7\u10d4\u10e1 \u10e4\u10dd\u10e0\u10db\u10d0\u10e8\u10d8 \u10d0\u10e0\u10d8\u10d0\u10dc. \u10db\u10d0\u10d7 \u10db\u10d8\u10d4\u10e0 \u10ec\u10d0\u10e0\u10db\u10dd\u10d3\u10d2\u10d4\u10dc\u10d8\u10da\u10d8 \u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d2\u10d4\u10d1\u10d4\u10d1\u10d8 \u10db\u10dc\u10d8\u10e8\u10d5\u10dc\u10d4\u10da\u10dd\u10d5\u10dc\u10d0\u10d3 \u10d2\u10d0\u10e3\u10db\u10ef\u10dd\u10d1\u10d4\u10e1\u10d4\u10d1\u10e3\u10da\u10d8\u10d0. \u10d0\u10db\u10d0\u10e1 \u10d5\u10d0\u10d9\u10d5\u10d8\u10e0\u10d3\u10d4\u10d1\u10d8 reportal.ge-\u10d6\u10d4, \u10e1\u10d0\u10d3\u10d0\u10ea \u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d2\u10d4\u10d1\u10d4\u10d1\u10d8 \u10e5\u10d5\u10d4\u10e7\u10dc\u10d3\u10d4\u10d1\u10d0. \u10d6\u10dd\u10d2\u10d8\u10d4\u10e0\u10d7 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d0\u10e1 \u10e3\u10e0\u10e9\u10d4\u10d5\u10dc\u10d8\u10d0 \u10d8\u10dc\u10e4\u10dd\u10e0\u10db\u10d0\u10ea\u10d8\u10d0 \u10d0\u10e0 \u10d2\u10d0\u10db\u10dd\u10d0\u10e5\u10d5\u10d4\u10e7\u10dc\u10dd\u10e1 \u10d3\u10d0 \u10d3\u10d0\u10ef\u10d0\u10e0\u10d8\u10db\u10d3\u10d4\u10e1, \u10db\u10d4 \u10d9\u10d8 \u10db\u10d0\u10d7 \u10d2\u10d0\u10db\u10ed\u10d5\u10d8\u10e0\u10d5\u10d0\u10da\u10d4 \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d0\u10e1 \u10d5\u10e3\u10e0\u10e9\u10d4\u10d5. \u10ec\u10d0\u10e0\u10db\u10dd\u10d8\u10d3\u10d2\u10d8\u10dc\u10d4\u10d7, \u10db\u10d4 \u10d5\u10d0\u10e0 \u10e1\u10e3\u10d1\u10d8\u10d4\u10e5\u10e2\u10d8 \u10d3\u10d0 \u10e3\u10dc\u10d3\u10d0 \u10db\u10d8\u10d5\u10d8\u10e6\u10dd \u10d2\u10d0\u10d3\u10d0\u10ec\u10e7\u10d5\u10d4\u10e2\u10d8\u10da\u10d4\u10d1\u10d0 \u10d0\u10db\u10d0 \u10d7\u10e3 \u10d8\u10db \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d7\u10d0\u10dc \u10d3\u10d0\u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d4\u10d1\u10d8\u10d7 \u2013 \u10d2\u10d0\u10d5\u10ee\u10d3\u10d4 \u10d7\u10e3 \u10d0\u10e0\u10d0 \u10db\u10d0\u10d7\u10d8 \u10db\u10d8\u10db\u10ec\u10dd\u10d3\u10d4\u10d1\u10d4\u10da\u10d8, \u10db\u10dd\u10db\u10ee\u10db\u10d0\u10e0\u10d4\u10d1\u10d4\u10da\u10d8 \u10d0\u10dc \u10e1\u10d4\u10e1\u10ee\u10d8 \u10db\u10d8\u10d5\u10ea\u10d4 \u10d3\u10d0 \u10d7\u10e3 \u10d5\u10ee\u10d4\u10d3\u10d0\u10d5, \u10e0\u10dd\u10db \u10d8\u10e1\u10d8\u10dc\u10d8 \u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d2\u10d4\u10d1\u10d0\u10e1 \u10d0\u10e0 \u10d0\u10e5\u10d5\u10d4\u10e7\u10dc\u10d4\u10d1\u10d4\u10dc, \u10e3\u10d9\u10d5\u10d4 \u10d5\u10d8\u10ea\u10d8, \u10e0\u10dd\u10db \u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10d8\u10d0\u10dc\u10dd\u10d1\u10d0 \u10db\u10dd\u10ec\u10d4\u10e1\u10e0\u10d8\u10d2\u10d4\u10d1\u10e3\u10da\u10d8 \u10d0\u10e0 \u10d0\u10e5\u10d5\u10d7, \u10e1\u10ec\u10dd\u10e0\u10d4\u10d3 \u10d0\u10db\u10d8\u10e2\u10dd\u10db \u10d0\u10e0 \u10d0\u10e5\u10d5\u10d4\u10e7\u10dc\u10d4\u10d1\u10d4\u10dc. \u10d0\u10e1\u10d4\u10d7 \u10e8\u10d4\u10db\u10d7\u10ee\u10d5\u10d4\u10d5\u10d0\u10e8\u10d8, \u10d0\u10db \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d0\u10e1\u10d7\u10d0\u10dc \u10e0\u10d0\u10d8\u10db\u10d4 \u10e1\u10d0\u10ee\u10d8\u10e1 \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10d8 \u10e3\u10e0\u10d7\u10d8\u10d4\u10e0\u10d7\u10dd\u10d1\u10d8\u10e1 \u10d3\u10d0\u10ec\u10e7\u10d4\u10d1\u10d8\u10e1\u10d0\u10d2\u10d0\u10dc \u10d7\u10d0\u10d5\u10e1 \u10e8\u10d4\u10d5\u10d8\u10d9\u10d0\u10d5\u10d4\u10d1.&nbsp;<\/p>\n\n\n\n<p>\u10d8\u10e1\u10d8\u10dc\u10d8 \u10d8\u10dc\u10e4\u10dd\u10e0\u10db\u10d0\u10ea\u10d8\u10d8\u10e1 \u10d2\u10d0\u10db\u10dd\u10e3\u10e5\u10d5\u10d4\u10e7\u10dc\u10d4\u10d1\u10da\u10dd\u10d1\u10d8\u10d7 \u10e3\u10e4\u10e0\u10dd \u10db\u10d4\u10e2\u10e1 \u10d9\u10d0\u10e0\u10d2\u10d0\u10d5\u10d4\u10dc, \u10d5\u10d8\u10d3\u10e0\u10d4 \u10d8\u10eb\u10d4\u10dc\u10d4\u10dc. \u10d2\u10d0\u10db\u10ed\u10d5\u10d8\u10e0\u10d5\u10d0\u10da\u10dd\u10d1\u10d0 \u10e8\u10d4\u10d8\u10eb\u10da\u10d4\u10d1\u10d0 \u10d5\u10d8\u10dc\u10db\u10d4\u10e1 \u10d0\u10e0 \u10db\u10dd\u10e1\u10ec\u10dd\u10dc\u10e1, \u10db\u10d0\u10d2\u10e0\u10d0\u10db \u10db\u10d0\u10e1 \u10eb\u10d0\u10da\u10d8\u10d0\u10dc \u10d9\u10d0\u10e0\u10d2\u10d8 \u10db\u10ee\u10d0\u10e0\u10d4\u10ea \u10d0\u10e5\u10d5\u10e1 \u2013 \u10e9\u10d5\u10d4\u10dc\u10d7\u10d0\u10dc \u10d4\u10e0\u10d7\u10d0\u10d3 \u10d8\u10dc\u10e4\u10dd\u10e0\u10db\u10d0\u10ea\u10d8\u10d0 \u10e9\u10d5\u10d4\u10dc\u10db\u10d0 \u10d9\u10dd\u10dc\u10d9\u10e3\u10e0\u10d4\u10dc\u10e2\u10d4\u10d1\u10db\u10d0\u10ea \u10d2\u10d0\u10db\u10dd\u10d0\u10e5\u10d5\u10d4\u10e7\u10dc\u10d4\u10e1. \u10e8\u10d4\u10e1\u10d0\u10d1\u10d0\u10db\u10d8\u10e1\u10d0\u10d3, \u10e8\u10d4\u10d2\u10d5\u10d8\u10eb\u10da\u10d8\u10d0 \u10e9\u10d5\u10d4\u10dc\u10d8 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d0 \u10d9\u10dd\u10dc\u10d9\u10e3\u10e0\u10d4\u10dc\u10e2\u10e1 \u10e8\u10d4\u10d5\u10d0\u10d3\u10d0\u10e0\u10dd\u10d7. \u10ee\u10e8\u10d8\u10e0\u10d0\u10d3 \u10e1\u10d0\u10d9\u10e3\u10d7\u10d0\u10e0\u10d8 \u10d7\u10d0\u10d5\u10d8 \u10eb\u10d0\u10da\u10d8\u10d0\u10dc \u10db\u10dd\u10d2\u10d5\u10ec\u10dd\u10dc\u10e1, \u10db\u10d0\u10d2\u10e0\u10d0\u10db \u10e8\u10d4\u10d8\u10eb\u10da\u10d4\u10d1\u10d0 \u10d0\u10e6\u10db\u10dd\u10d5\u10d0\u10e9\u10d8\u10dc\u10dd\u10d7, \u10e0\u10dd\u10db \u10e9\u10d5\u10d4\u10dc\u10d8 \u10d9\u10dd\u10dc\u10d9\u10e3\u10e0\u10d4\u10dc\u10e2\u10d8 \u10e9\u10d5\u10d4\u10dc\u10d6\u10d4 \u10e3\u10d9\u10d4\u10d7\u10d4\u10e1\u10d0\u10d3 \u10db\u10e3\u10e8\u10d0\u10dd\u10d1\u10e1. \u10d7\u10e3 \u10d3\u10d0\u10d5\u10d8\u10dc\u10d0\u10ee\u10d0\u10d5\u10d7, \u10e0\u10dd\u10db \u10d3\u10d0\u10e0\u10d2\u10e1 \u10d0\u10dc \u10d9\u10dd\u10dc\u10d9\u10e3\u10e0\u10d4\u10dc\u10e2\u10e1 \u10e9\u10d0\u10db\u10dd\u10d5\u10e0\u10e9\u10d4\u10d1\u10d8\u10d7, \u10db\u10d4\u10e2\u10d8 \u10db\u10dd\u10e2\u10d8\u10d5\u10d0\u10ea\u10d8\u10d0 \u10d2\u10d5\u10d4\u10e5\u10dc\u10d4\u10d1\u10d0, \u10e0\u10dd\u10db \u10d3\u10d0\u10d5\u10d4\u10ec\u10d8\u10dd\u10d7 \u10d3\u10d0 \u10d2\u10d0\u10d5\u10e3\u10e1\u10ec\u10e0\u10dd\u10d7 \u10d9\u10d8\u10d3\u10d4\u10ea. \u10d6\u10dd\u10d2\u10ef\u10d4\u10e0 \u10de\u10d8\u10e0\u10d8\u10e5\u10d8\u10d7\u10d0\u10ea \u10ee\u10d3\u10d4\u10d1\u10d0 \u2013 \u10d6\u10d4\u10d3\u10db\u10d4\u10e2\u10d0\u10d3 \u10d7\u10d5\u10d8\u10d7\u10d9\u10e0\u10d8\u10e2\u10d8\u10d9\u10e3\u10da\u10d4\u10d1\u10d8 \u10d5\u10d0\u10e0\u10d7, \u10db\u10d0\u10d2\u10e0\u10d0\u10db \u10d0\u10e6\u10db\u10dd\u10e9\u10dc\u10d3\u10d4\u10d1\u10d0, \u10e0\u10dd\u10db \u10d0\u10e0\u10ea \u10d8\u10e1\u10d4 \u10ea\u10e3\u10d3\u10d0\u10d3 \u10d2\u10d5\u10d0\u10e5\u10d5\u10e1 \u10e1\u10d0\u10e5\u10db\u10d4. \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10d2\u10d0\u10db\u10ed\u10d5\u10d8\u10e0\u10d5\u10d0\u10da\u10d4 \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d0\u10e1 \u10d1\u10d4\u10d5\u10e0\u10d0\u10d3 \u10db\u10d4\u10e2\u10d8 \u10de\u10da\u10e3\u10e1\u10d8 \u10d0\u10e5\u10d5\u10e1, \u10d5\u10d8\u10d3\u10e0\u10d4 \u10db\u10d8\u10dc\u10e3\u10e1\u10d8 \u2013 \u10d0\u10e0\u10d0 \u10db\u10ee\u10dd\u10da\u10dd\u10d3 \u10d9\u10dd\u10dc\u10d9\u10e0\u10d4\u10e2\u10e3\u10da\u10d8 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1, \u10d0\u10e0\u10d0\u10db\u10d4\u10d3 \u10db\u10d7\u10da\u10d8\u10d0\u10dc\u10d0\u10d3 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10d2\u10d0\u10e0\u10d4\u10db\u10dd\u10e1\u10d0\u10d7\u10d5\u10d8\u10e1. \u10d0\u10db\u10d8\u10e2\u10dd\u10db\u10d0\u10ea \u10d5\u10e3\u10e0\u10e9\u10d4\u10d5, \u10e0\u10dd\u10db \u10d7\u10d0\u10db\u10d0\u10db\u10d0\u10d3 \u10d2\u10d0\u10db\u10dd\u10d0\u10e5\u10d5\u10d4\u10e7\u10dc\u10dd\u10dc \u10e1\u10d0\u10d9\u10e3\u10d7\u10d0\u10e0\u10d8 \u10d8\u10dc\u10e4\u10dd\u10e0\u10db\u10d0\u10ea\u10d8\u10d0, \u10e0\u10d0\u10ea \u10d9\u10d0\u10dc\u10dd\u10dc\u10d8\u10d7\u10d0\u10ea \u10d4\u10d5\u10d0\u10da\u10d4\u10d1\u10d0\u10d7.&nbsp;<\/p>\n\n\n\n<p><strong>&#8211; \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10d2\u10d0\u10db\u10dd\u10d9\u10d8\u10d7\u10ee\u10d5\u10d8\u10e1\u10d0\u10e1 \u10d4\u10e0\u10d7-\u10d4\u10e0\u10d7 \u10db\u10d7\u10d0\u10d5\u10d0\u10e0 \u10d2\u10d0\u10db\u10dd\u10ec\u10d5\u10d4\u10d5\u10d0\u10d3 \u10de\u10e0\u10dd\u10e4\u10d4\u10e1\u10d8\u10dd\u10dc\u10d0\u10da\u10d8 \u10d9\u10d0\u10d3\u10e0\u10d4\u10d1\u10d8\u10e1 \u10dc\u10d0\u10d9\u10da\u10d4\u10d1\u10dd\u10d1\u10d0 \u10e1\u10d0\u10ee\u10d4\u10da\u10d3\u10d4\u10d1\u10d0. \u10e1\u10d0\u10d3 \u10e3\u10dc\u10d3\u10d0 \u10d5\u10d4\u10eb\u10d8\u10dd\u10d7 \u10d0\u10db\u10d8\u10e1 \u10db\u10d8\u10d6\u10d4\u10d6\u10d8 &#8211; \u10d2\u10d0\u10dc\u10d0\u10d7\u10da\u10d4\u10d1\u10d8\u10e1 \u10e1\u10d8\u10e1\u10e2\u10d4\u10db\u10d0\u10e8\u10d8, \u10e8\u10e0\u10dd\u10db\u10d8\u10e1 \u10d1\u10d0\u10d6\u10d0\u10e0\u10d6\u10d4, \u10e1\u10d0\u10ee\u10d4\u10da\u10db\u10ec\u10d8\u10e4\u10dd \u10de\u10dd\u10da\u10d8\u10e2\u10d8\u10d9\u10d0\u10e8\u10d8 \u10d7\u10e3 \u10e1\u10ee\u10d5\u10d0\u10d2\u10d0\u10dc?&nbsp;<\/strong><\/p>\n\n\n\n<p>\u2013 \u10d1\u10e3\u10dc\u10d4\u10d1\u10e0\u10d8\u10d5\u10d8\u10d0, \u10d0\u10db \u10de\u10e0\u10dd\u10d1\u10da\u10d4\u10db\u10d0\u10e1 \u10dd\u10d1\u10d8\u10d4\u10e5\u10e2\u10e3\u10e0\u10d8 \u10db\u10d8\u10d6\u10d4\u10d6\u10d4\u10d1\u10d8 \u10d0\u10e5\u10d5\u10e1. \u10db\u10d0\u10d7 \u10e8\u10dd\u10e0\u10d8\u10e1, \u10d7\u10e3 \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10db\u10d4 \u10d3\u10d0\u10db\u10e1\u10d0\u10e5\u10db\u10d4\u10d1\u10d4\u10da\u10d8 \u10db\u10dd\u10d4\u10da\u10d8\u10e1, \u10e0\u10dd\u10db \u10e3\u10dc\u10d8\u10d5\u10d4\u10e0\u10e1\u10d8\u10e2\u10d4\u10e2\u10d3\u10d0\u10db\u10d7\u10d0\u10d5\u10e0\u10d4\u10d1\u10e3\u10da\u10d8 \u10d0\u10ee\u10d0\u10da\u10d2\u10d0\u10d6\u10e0\u10d3\u10d0 \u10db\u10d8\u10d5\u10d0 \u10d3\u10d0 \u10de\u10e0\u10d0\u10e5\u10e2\u10d8\u10d9\u10e3\u10da\u10d8 \u10e3\u10dc\u10d0\u10e0\u10d4\u10d1\u10d8\u10d7 \u10e8\u10d4\u10d8\u10d0\u10e0\u10d0\u10e6\u10d4\u10d1\u10e3\u10da\u10d8 \u10e1\u10d0\u10db\u10e3\u10e8\u10d0\u10dd \u10de\u10e0\u10dd\u10ea\u10d4\u10e1\u10e8\u10d8 \u10e3\u10ea\u10d1\u10d0\u10d3 \u10e9\u10d0\u10d4\u10e0\u10d7\u10d5\u10d4\u10d1\u10d0, \u10d4\u10e1 \u10eb\u10d0\u10da\u10d8\u10d0\u10dc \u10d0\u10e0\u10d0\u10e1\u10ec\u10dd\u10e0\u10d8 \u10db\u10dd\u10da\u10dd\u10d3\u10d8\u10dc\u10d8\u10d0. \u10e3\u10dc\u10d8\u10d5\u10d4\u10e0\u10e1\u10d8\u10e2\u10d4\u10e2\u10d4\u10d1\u10e8\u10d8 \u10d5\u10d0\u10e1\u10ec\u10d0\u10d5\u10da\u10d8\u10d7 \u10d7\u10d4\u10dd\u10e0\u10d8\u10d0\u10e1, \u10e0\u10d0\u10ea \u10e4\u10e3\u10dc\u10d3\u10d0\u10db\u10d4\u10dc\u10e2\u10d8\u10d0 \u10dc\u10d4\u10d1\u10d8\u10e1\u10db\u10d8\u10d4\u10e0\u10d8 \u10de\u10e0\u10d0\u10e5\u10e2\u10d8\u10d9\u10d8\u10e1\u10d0\u10d7\u10d5\u10d8\u10e1. \u10e0\u10d0\u10e1\u10d0\u10d9\u10d5\u10d8\u10e0\u10d5\u10d4\u10da\u10d8\u10d0, \u10e1\u10ec\u10d0\u10d5\u10da\u10d4\u10d1\u10d8\u10e1 \u10de\u10e0\u10dd\u10ea\u10d4\u10e1\u10e8\u10d8 \u10d9\u10dd\u10dc\u10d9\u10e0\u10d4\u10e2\u10e3\u10da \u10e5\u10d4\u10d8\u10e1\u10d4\u10d1\u10e1\u10d0\u10ea \u10d2\u10d0\u10dc\u10d5\u10d8\u10ee\u10d8\u10da\u10d0\u10d5\u10d7, \u10db\u10d0\u10d2\u10e0\u10d0\u10db \u10e7\u10d5\u10d4\u10da\u10d0 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10e1\u10d0 \u10d3\u10d0 \u10dd\u10e0\u10d2\u10d0\u10dc\u10d8\u10d6\u10d0\u10ea\u10d8\u10d0\u10e1, \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d8\u10d3\u10d0\u10dc \u10d2\u10d0\u10db\u10dd\u10db\u10d3\u10d8\u10dc\u10d0\u10e0\u10d4, \u10d2\u10d0\u10dc\u10e1\u10ee\u10d5\u10d0\u10d5\u10d4\u10d1\u10e3\u10da\u10d8 \u10e5\u10d4\u10d8\u10e1\u10d4\u10d1\u10d8 \u10d0\u10e5\u10d5\u10d7, \u10d0\u10db\u10d8\u10e2\u10dd\u10db \u10e7\u10d5\u10d4\u10da\u10d0\u10e1 \u10d5\u10d4\u10e0 \u10d2\u10d0\u10dc\u10d5\u10d8\u10ee\u10d8\u10da\u10d0\u10d5\u10d7, \u10d3\u10e0\u10dd\u10e8\u10d8\u10ea \u10d5\u10d0\u10e0\u10d7 \u10e8\u10d4\u10d6\u10e6\u10e3\u10d3\u10e3\u10da\u10d4\u10d1\u10d8. \u10e1\u10e2\u10e3\u10d3\u10d4\u10dc\u10e2\u10e1 \u10e7\u10dd\u10d5\u10d4\u10da\u10d7\u10d5\u10d8\u10e1 \u10db\u10dd\u10e3\u10ec\u10d4\u10d5\u10e1, \u10e0\u10dd\u10db \u10d7\u10d4\u10dd\u10e0\u10d8\u10e3\u10da\u10d8 \u10ea\u10dd\u10d3\u10dc\u10d0 \u10d9\u10dd\u10dc\u10d9\u10e0\u10d4\u10e2\u10e3\u10da\u10d8 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1 \u10e1\u10d0\u10ed\u10d8\u10e0\u10dd\u10d4\u10d1\u10d4\u10d1\u10d6\u10d4 \u10db\u10dd\u10d0\u10e0\u10d2\u10dd\u10e1. \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d4\u10d1\u10db\u10d0 \u10d4\u10e1 \u10e3\u10dc\u10d3\u10d0 \u10d2\u10d0\u10d8\u10d7\u10d5\u10d0\u10da\u10d8\u10e1\u10ec\u10d8\u10dc\u10dd\u10dc \u10d3\u10d0 \u10d9\u10dd\u10dc\u10d9\u10e0\u10d4\u10e2\u10e3\u10da\u10d8 \u10d3\u10d0\u10e0\u10d2\u10d8\u10d7 \u10d3\u10d0\u10d8\u10dc\u10e2\u10d4\u10e0\u10d4\u10e1\u10d4\u10d1\u10e3\u10da \u10d0\u10ee\u10d0\u10da\u10d2\u10d0\u10d6\u10e0\u10d3\u10d4\u10d1\u10e1 \u10ee\u10d4\u10da\u10d8 \u10e8\u10d4\u10e3\u10ec\u10e7\u10dd\u10dc. \u10de\u10e0\u10d0\u10e5\u10e2\u10d8\u10d9\u10d0\u10e8\u10d8 \u10e1\u10ec\u10d0\u10d5\u10da\u10d0 \u10d2\u10e0\u10eb\u10d4\u10da\u10d3\u10d4\u10d1\u10d0, \u10d3\u10d0\u10e1\u10d0\u10e5\u10db\u10d4\u10d1\u10e3\u10da\u10e1 \u10d0\u10d3\u10d2\u10d8\u10da\u10d6\u10d4 \u10d9\u10d4\u10d7\u10d8\u10da\u10d2\u10d0\u10dc\u10ec\u10e7\u10dd\u10d1\u10d8\u10da\u10d8 \u10d2\u10d0\u10e0\u10d4\u10db\u10dd \u10d3\u10d0 \u10dc\u10d0\u10e7\u10dd\u10e4\u10d8\u10d4\u10e0\u10d8 \u10d7\u10d0\u10dc\u10d0\u10db\u10e8\u10e0\u10dd\u10db\u10da\u10dd\u10d1\u10d0 \u10e3\u10dc\u10d3\u10d0 \u10d3\u10d0\u10ee\u10d5\u10d3\u10d4\u10e1.&nbsp;<\/p>\n\n\n\n<p>\u10e9\u10d5\u10d4\u10dc \u10d7\u10d4\u10dd\u10e0\u10d8\u10d0\u10e1 \u10d5\u10d0\u10e1\u10ec\u10d0\u10d5\u10da\u10d8\u10d7 \u10e1\u10d0\u10d4\u10e0\u10d7\u10d0\u10e8\u10dd\u10e0\u10d8\u10e1\u10dd \u10d2\u10d0\u10db\u10dd\u10ea\u10d3\u10d8\u10da\u10d4\u10d1\u10d0\u10d6\u10d4 \u10d3\u10d0\u10e7\u10e0\u10d3\u10dc\u10dd\u10d1\u10d8\u10d7, \u10d8\u10db \u10e1\u10d0\u10ee\u10d4\u10da\u10db\u10eb\u10e6\u10d5\u10d0\u10dc\u10d4\u10da\u10dd\u10d4\u10d1\u10d8\u10d3\u10d0\u10dc, \u10e0\u10dd\u10db\u10da\u10d4\u10d1\u10d8\u10ea \u10e1\u10d0\u10e3\u10d9\u10d4\u10d7\u10d4\u10e1\u10dd \u10e3\u10dc\u10d8\u10d5\u10d4\u10e0\u10e1\u10d8\u10e2\u10d4\u10e2\u10d4\u10d1\u10e8\u10d8 \u10d2\u10d0\u10db\u10dd\u10d8\u10e7\u10d4\u10dc\u10d4\u10d1\u10d0. \u10db\u10d4 \u10e1\u10e2\u10e3\u10d3\u10d4\u10dc\u10e2\u10d4\u10d1\u10e1 \u10db\u10ee\u10dd\u10da\u10dd\u10d3 \u10e5\u10d0\u10e0\u10d7\u10e3\u10da\u10d8 \u10e1\u10d0\u10ee\u10d4\u10da\u10db\u10eb\u10e6\u10d5\u10d0\u10dc\u10d4\u10da\u10dd\u10d4\u10d1\u10d8\u10d7 \u10d0\u10e0 \u10d5\u10d0\u10e1\u10ec\u10d0\u10d5\u10da\u10d8, \u10d1\u10d4\u10d5\u10e0\u10d8 \u10d8\u10dc\u10d2\u10da\u10d8\u10e1\u10e3\u10e0\u10d4\u10dc\u10dd\u10d5\u10d0\u10dc\u10d8 \u10e1\u10d0\u10ee\u10d4\u10da\u10db\u10eb\u10e6\u10d5\u10d0\u10dc\u10d4\u10da\u10dd\u10ea \u10db\u10d0\u10e5\u10d5\u10e1, \u10e1\u10ec\u10dd\u10e0\u10d4\u10d3 \u10d8\u10e5 \u10d0\u10e0\u10d8\u10e1 \u10d0\u10e6\u10ec\u10d4\u10e0\u10d8\u10da\u10d8 \u10e1\u10d0\u10e3\u10d9\u10d4\u10d7\u10d4\u10e1\u10dd \u10de\u10e0\u10d0\u10e5\u10e2\u10d8\u10d9\u10d0 \u10d7\u10d4\u10dd\u10e0\u10d8\u10e3\u10da\u10d0\u10d3. \u10e9\u10d5\u10d4\u10dc\u10db\u10d0 \u10e1\u10e2\u10e3\u10d3\u10d4\u10dc\u10e2\u10d4\u10d1\u10db\u10d0 \u10d8\u10dc\u10d2\u10da\u10d8\u10e1\u10e3\u10e0\u10d8 \u10d9\u10d0\u10e0\u10d2\u10d0\u10d3 \u10d8\u10ea\u10d8\u10d0\u10dc \u10d3\u10d0 \u10d0\u10db \u10d9\u10e3\u10d7\u10ee\u10d8\u10d7 \u10de\u10e0\u10dd\u10d1\u10da\u10d4\u10db\u10d4\u10d1\u10d8 \u10d0\u10e0 \u10d2\u10d5\u10d0\u10e5\u10d5\u10e1.&nbsp;<\/p>\n\n\n\n<p>\u10de\u10e0\u10d0\u10e5\u10e2\u10d8\u10d9\u10d0 \u10ea\u10d5\u10da\u10d8\u10da\u10d4\u10d1\u10d4\u10d1\u10e1 \u10dc\u10d4\u10da\u10d0 \u10db\u10d8\u10f0\u10e7\u10d5\u10d4\u10d1\u10d0, \u10ee\u10dd\u10da\u10dd \u10d7\u10d4\u10dd\u10e0\u10d8\u10d0\u10e8\u10d8 \u10e1\u10d8\u10d0\u10ee\u10da\u10d4\u10d4\u10d1\u10e1 \u10e3\u10e4\u10e0\u10dd \u10e1\u10ec\u10e0\u10d0\u10e4\u10d0\u10d3 \u10d5\u10dc\u10d4\u10e0\u10d2\u10d0\u10d5\u10d7. \u10e9\u10d5\u10d4\u10dc\u10d8 \u10e1\u10d0\u10e1\u10ec\u10d0\u10d5\u10da\u10dd \u10de\u10e0\u10dd\u10d2\u10e0\u10d0\u10db\u10d4\u10d1\u10d8 \u10e1\u10d0\u10d4\u10e0\u10d7\u10d0\u10e8\u10dd\u10e0\u10d8\u10e1\u10dd \u10de\u10e0\u10d0\u10e5\u10e2\u10d8\u10d9\u10d8\u10d3\u10d0\u10dc \u10ec\u10d0\u10db\u10dd\u10e1\u10e3\u10da\u10d8 \u10d0\u10ee\u10d0\u10da\u10d8 \u10db\u10d0\u10d2\u10d0\u10da\u10d8\u10d7\u10d4\u10d1\u10d8\u10d7 \u10d8\u10d5\u10e1\u10d4\u10d1\u10d0. \u10d0\u10db \u10e7\u10d5\u10d4\u10da\u10d0\u10e4\u10d4\u10e0\u10e1 \u10e1\u10e2\u10e3\u10d3\u10d4\u10dc\u10e2\u10d8 \u10d3\u10d0\u10e1\u10d0\u10e5\u10db\u10d4\u10d1\u10d8\u10e1 \u10d0\u10d3\u10d2\u10d8\u10da\u10d6\u10d4 \u10db\u10d8\u10d8\u10e2\u10d0\u10dc\u10e1. \u10e1\u10e2\u10e3\u10d3\u10d4\u10dc\u10e2\u10d8 \u10db\u10e3\u10e8\u10d0\u10dd\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 \u10db\u10d6\u10d0\u10d3 \u10d0\u10e0\u10d8\u10e1 \u10e3\u10dc\u10d8\u10d5\u10d4\u10e0\u10e1\u10d8\u10e2\u10d4\u10e2\u10d8\u10e1 \u10d3\u10d0\u10db\u10d7\u10d0\u10d5\u10e0\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10db\u10d3\u10d4\u10d2, \u10db\u10d0\u10d2\u10e0\u10d0\u10db \u10de\u10e0\u10d0\u10e5\u10e2\u10d8\u10d9\u10d0\u10e8\u10d8 \u10da\u10d0\u10e6\u10d0\u10d3 \u10e7\u10dd\u10e4\u10dc\u10d0 \u10d7\u10d0\u10dc\u10d3\u10d0\u10d7\u10d0\u10dc\u10dd\u10d1\u10d8\u10d7\u10d8 \u10de\u10e0\u10dd\u10ea\u10d4\u10e1\u10d8\u10d0 \u10d3\u10d0 \u10d0\u10db\u10d0\u10e8\u10d8 \u10d7\u10d5\u10d8\u10d7\u10dd\u10dc \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d4\u10d1\u10db\u10d0 \u10e3\u10dc\u10d3\u10d0 \u10e8\u10d4\u10d8\u10e2\u10d0\u10dc\u10dd\u10dc \u10ec\u10d5\u10da\u10d8\u10da\u10d8.&nbsp;<\/p>\n\n\n\n<p>\u10e0\u10d0\u10ea \u10d4\u10ee\u10d4\u10d1\u10d0 \u10d9\u10d0\u10d3\u10e0\u10d4\u10d1\u10d8\u10e1 \u10d3\u10d4\u10e4\u10d8\u10ea\u10d8\u10e2\u10d8\u10e1 \u10e1\u10ee\u10d5\u10d0 \u10db\u10d8\u10d6\u10d4\u10d6\u10d4\u10d1\u10e1 \u2013 \u10de\u10e0\u10d0\u10e5\u10e2\u10d8\u10d9\u10d0\u10e8\u10d8 \u10e0\u10dd\u10db \u10db\u10d8\u10d3\u10d8\u10e1 \u10d0\u10d3\u10d0\u10db\u10d8\u10d0\u10dc\u10d8, \u10d6\u10dd\u10d2\u10ef\u10d4\u10e0 \u10db\u10d8\u10e1 \u10db\u10d8\u10db\u10d0\u10e0\u10d7 \u10db\u10dd\u10d7\u10ee\u10dd\u10d5\u10dc\u10d0 \u10d3\u10d0\u10d9\u10dc\u10d8\u10dc\u10d4\u10d1\u10e3\u10da\u10d8\u10d0. \u10d7\u10e3 \u10e8\u10e0\u10dd\u10db\u10d8\u10e1 \u10d1\u10d0\u10d6\u10d0\u10e0\u10d8 \u10d9\u10dd\u10dc\u10d9\u10e0\u10d4\u10e2\u10e3\u10da \u10ea\u10dd\u10d3\u10dc\u10d0\u10e1 \u10db\u10dd\u10d8\u10d7\u10ee\u10dd\u10d5\u10e1, \u10db\u10d0\u10d2\u10d0\u10da\u10d8\u10d7\u10d0\u10d3 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d3\u10d0 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10d8\u10e1 \u10db\u10d8\u10db\u10d0\u10e0\u10d7\u10e3\u10da\u10d4\u10d1\u10d8\u10d7, \u10e8\u10d4\u10e1\u10d0\u10d1\u10d0\u10db\u10d8\u10e1\u10d8 \u10d9\u10d0\u10d3\u10e0\u10d4\u10d1\u10d8\u10ea \u10db\u10d6\u10d0\u10d3 \u10d8\u10e5\u10dc\u10d4\u10d1\u10d8\u10d0\u10dc. \u10db\u10d7\u10d0\u10d5\u10d0\u10e0\u10d8\u10d0, \u10de\u10e0\u10d0\u10e5\u10e2\u10d8\u10d9\u10d0\u10db \u10db\u10dd\u10d8\u10d7\u10ee\u10dd\u10d5\u10dd\u10e1 \u10d0\u10e1\u10d4\u10d7\u10d8 \u10e1\u10de\u10d4\u10ea\u10d8\u10d0\u10da\u10d8\u10e1\u10e2\u10d8 \u2013 \u201e\u10d7\u10d0\u10e4\u10da\u10d8 \u10d8\u10e7\u10dd\u10e1, \u10d7\u10dd\u10e0\u10d4\u10db \u10d1\u10e3\u10d6\u10d8 \u10d1\u10d0\u10e6\u10d3\u10d0\u10d3\u10d8\u10d3\u10d0\u10dc \u10db\u10dd\u10d5\u10d0\u10dd\u201c. \u10d7\u10e3 \u10d8\u10e5\u10dc\u10d4\u10d1\u10d0 \u10db\u10dd\u10d7\u10ee\u10dd\u10d5\u10dc\u10d0 \u10d3\u10d0 \u10e0\u10d4\u10d0\u10da\u10e3\u10e0\u10d8 \u10d0\u10dc\u10d0\u10d6\u10e6\u10d0\u10e3\u10e0\u10d4\u10d1\u10d0, \u10d0\u10d3\u10d0\u10db\u10d8\u10d0\u10dc\u10d8 \u10e8\u10d4\u10d4\u10ea\u10d3\u10d4\u10d1\u10d0, \u10e0\u10dd\u10db \u10d3\u10d0\u10db\u10d0\u10e2\u10d4\u10d1\u10d8\u10d7\u10d8 \u10d9\u10e3\u10e0\u10e1\u10d4\u10d1\u10d8 \u10d2\u10d0\u10d8\u10d0\u10e0\u10dd\u10e1 \u10d3\u10d0 \u10d9\u10d5\u10d0\u10da\u10d8\u10e4\u10d8\u10d9\u10d0\u10ea\u10d8\u10d0 \u10d0\u10d8\u10db\u10d0\u10e6\u10da\u10dd\u10e1. \u10e2\u10e0\u10d4\u10dc\u10d8\u10dc\u10d2\u10d8\u10e1 \u10d9\u10e3\u10e0\u10e1\u10d4\u10d1\u10d8 \u10e7\u10dd\u10d5\u10d4\u10da\u10d7\u10d5\u10d8\u10e1 \u10d8\u10e5\u10dc\u10d4\u10d1\u10d0, \u10d7\u10e3\u10d9\u10d8 \u10de\u10e0\u10d0\u10e5\u10e2\u10d8\u10d9\u10d0\u10e8\u10d8 \u10d0\u10db\u10d8\u10e1 \u10e1\u10d0\u10ed\u10d8\u10e0\u10dd\u10d4\u10d1\u10d0 \u10d8\u10d0\u10e0\u10e1\u10d4\u10d1\u10d4\u10d1\u10e1.&nbsp;<\/p>\n\n\n\n<p><strong>&#8211; \u10e5\u10d0\u10e0\u10d7\u10e3\u10da\u10d8 \u10e3\u10dc\u10d8\u10d5\u10d4\u10e0\u10e1\u10d8\u10e2\u10d4\u10e2\u10d4\u10d1\u10d8\u10e1 \u10e1\u10d0\u10e1\u10ec\u10d0\u10d5\u10da\u10dd \u10de\u10e0\u10dd\u10d2\u10e0\u10d0\u10db\u10d4\u10d1\u10d8 \u10e0\u10d0\u10db\u10d3\u10d4\u10dc\u10d0\u10d3 \u10d0\u10e0\u10d8\u10e1 \u10d7\u10d0\u10dc\u10ee\u10d5\u10d4\u10d3\u10e0\u10d0\u10e8\u10d8 \u10d4\u10d5\u10e0\u10dd\u10de\u10e3\u10da\u10d7\u10d0\u10dc? \u10d4\u10d5\u10e0\u10dd\u10de\u10d8\u10e1 \u10e5\u10d5\u10d4\u10e7\u10dc\u10d4\u10d1\u10e8\u10d8 \u10d1\u10d4\u10d5\u10e0\u10d8 \u10e3\u10dc\u10d8\u10d5\u10d4\u10e0\u10e1\u10d8\u10e2\u10d4\u10e2\u10d8 \u10d7\u10d4\u10dd\u10e0\u10d8\u10e3\u10da \u10e1\u10ec\u10d0\u10d5\u10da\u10d0\u10e1\u10d7\u10d0\u10dc \u10d4\u10e0\u10d7\u10d0\u10d3 \u10d3\u10d8\u10d3 \u10d3\u10e0\u10dd\u10e1 \u10e3\u10d7\u10db\u10dd\u10d1\u10e1 \u10de\u10e0\u10d0\u10e5\u10e2\u10d8\u10d9\u10e3\u10da \u10db\u10d4\u10ea\u10d0\u10d3\u10d8\u10dc\u10d4\u10dd\u10d1\u10d0\u10e1, \u10e0\u10d0\u10ea \u10e1\u10e2\u10e3\u10d3\u10d4\u10dc\u10e2\u10e1 \u10e8\u10e0\u10dd\u10db\u10d8\u10e1 \u10d1\u10d0\u10d6\u10d0\u10e0\u10d6\u10d4 \u10e3\u10e4\u10e0\u10dd \u10d9\u10dd\u10dc\u10d9\u10e3\u10e0\u10d4\u10dc\u10e2\u10e3\u10dc\u10d0\u10e0\u10d8\u10d0\u10dc\u10e1 \u10ee\u10d3\u10d8\u10e1. \u10e0\u10dd\u10d2\u10dd\u10e0 \u10e3\u10e7\u10e3\u10e0\u10d4\u10d1\u10d7 \u10d7\u10e5\u10d5\u10d4\u10dc \u10d0\u10db \u10e1\u10d8\u10e1\u10e2\u10d4\u10db\u10d0\u10e1 \u10d3\u10d0 \u10e4\u10d8\u10e5\u10e0\u10dd\u10d1\u10d7 \u10d7\u10e3 \u10d0\u10e0\u10d0, \u10e0\u10dd\u10db \u10db\u10e1\u10d2\u10d0\u10d5\u10e1\u10d8 \u10db\u10d8\u10d3\u10d2\u10dd\u10db\u10d8\u10e1 \u10e8\u10d4\u10db\u10dd\u10e2\u10d0\u10dc\u10d0 \u10e5\u10d0\u10e0\u10d7\u10e3\u10da \u10e3\u10db\u10d0\u10e6\u10da\u10d4\u10e1 \u10e1\u10d0\u10e1\u10ec\u10d0\u10d5\u10da\u10d4\u10d1\u10da\u10d4\u10d1\u10e8\u10d8\u10ea \u10d9\u10d0\u10e0\u10d2\u10d8 \u10d8\u10e5\u10dc\u10d4\u10d1\u10d0?&nbsp;<\/strong><\/p>\n\n\n\n<p>\u2013 \u10e9\u10d5\u10d4\u10dc\u10d8 \u10e3\u10dc\u10d8\u10d5\u10d4\u10e0\u10e1\u10d8\u10e2\u10d4\u10e2\u10d8\u10e1 \u10e1\u10d0\u10e1\u10ec\u10d0\u10d5\u10da\u10dd \u10de\u10e0\u10dd\u10d2\u10e0\u10d0\u10db\u10d4\u10d1\u10d8 \u10d8\u10d7\u10d5\u10d0\u10da\u10d8\u10e1\u10ec\u10d8\u10dc\u10d4\u10d1\u10e1 \u10d4\u10d5\u10e0\u10dd\u10de\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10d0\u10db\u10d4\u10e0\u10d8\u10d9\u10d8\u10e1 \u10e3\u10dc\u10d8\u10d5\u10d4\u10e0\u10e1\u10d8\u10e2\u10d4\u10e2\u10d4\u10d1\u10d8\u10e1 \u10e1\u10d0\u10e3\u10d9\u10d4\u10d7\u10d4\u10e1\u10dd \u10d2\u10d0\u10db\u10dd\u10ea\u10d3\u10d8\u10da\u10d4\u10d1\u10d0\u10e1. \u10e9\u10d5\u10d4\u10dc \u10e1\u10e2\u10e3\u10d3\u10d4\u10dc\u10e2\u10d4\u10d1\u10e1 \u10db\u10d4\u10dd\u10d7\u10ee\u10d4 \u10d9\u10e3\u10e0\u10e1\u10d6\u10d4 \u10d0\u10e5\u10d5\u10d7 \u10e8\u10d4\u10e1\u10d0\u10eb\u10da\u10d4\u10d1\u10da\u10dd\u10d1\u10d0 \u10d2\u10d0\u10d8\u10d0\u10e0\u10dd\u10dc \u10de\u10e0\u10d0\u10e5\u10e2\u10d8\u10d9\u10d0. \u10d8\u10e1\u10d8\u10dc\u10d8 \u10d7\u10d0\u10d5\u10d0\u10d3 \u10d8\u10e0\u10e9\u10d4\u10d5\u10d4\u10dc \u10e1\u10d0\u10e1\u10e3\u10e0\u10d5\u10d4\u10da \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d0\u10e1. \u10d4\u10e1 \u10d8\u10d3\u10d4\u10d0 \u10eb\u10d0\u10da\u10d8\u10d0\u10dc \u10d9\u10d0\u10e0\u10d2\u10d8\u10d0: \u201e\u10d5\u10d8\u10e1\u10ec\u10d0\u10d5\u10da\u10d4\u10d7 \u10d7\u10d4\u10dd\u10e0\u10d8\u10d0 \u10d3\u10d0 \u10d0\u10ee\u10da\u10d0 \u10d5\u10dc\u10d0\u10ee\u10dd\u10d7, \u10e0\u10dd\u10d2\u10dd\u10e0 \u10d2\u10d0\u10db\u10dd\u10d8\u10e7\u10d4\u10dc\u10d4\u10d1\u10d0 \u10de\u10e0\u10d0\u10e5\u10e2\u10d8\u10d9\u10d0\u10e8\u10d8\u201c.&nbsp;<\/p>\n\n\n\n<p>\u10d7\u10e3\u10db\u10ea\u10d0 \u10db\u10d4 \u10db\u10d4\u10e9\u10d5\u10d4\u10dc\u10d4\u10d1\u10d0, \u10e0\u10dd\u10db \u10de\u10e0\u10d0\u10e5\u10e2\u10d8\u10d9\u10d0 \u10ef\u10d4\u10e0 \u10d9\u10d8\u10d3\u10d4\u10d5 \u10e9\u10d0\u10db\u10dd\u10e0\u10e9\u10d4\u10d1\u10d0 \u10d7\u10d4\u10dd\u10e0\u10d8\u10d0\u10e1 \u2013 \u10db\u10d0\u10e1\u10d0\u10ea \u10e1\u10ed\u10d8\u10e0\u10d3\u10d4\u10d1\u10d0 \u10d2\u10d0\u10e0\u10d9\u10d5\u10d4\u10e3\u10da\u10d8 \u10d2\u10d0\u10e0\u10d3\u10d0\u10e5\u10db\u10dc\u10d0. \u10e0\u10dd\u10d2\u10dd\u10e0\u10ea \u10e3\u10d9\u10d5\u10d4 \u10d0\u10e6\u10d5\u10dc\u10d8\u10e8\u10dc\u10d4, \u10de\u10e0\u10d0\u10e5\u10e2\u10d8\u10d9\u10d0 \u10e1\u10d0\u10d9\u10db\u10d0\u10dd\u10d3 \u10dc\u10d4\u10da\u10d0 \u10e0\u10d4\u10d0\u10d2\u10d8\u10e0\u10d4\u10d1\u10e1 \u10d8\u10db \u10ea\u10d5\u10da\u10d8\u10da\u10d4\u10d1\u10d4\u10d1\u10d6\u10d4, \u10e0\u10d0\u10ea \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10d2\u10d0\u10dc\u10d5\u10d8\u10d7\u10d0\u10e0\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 \u10d0\u10e0\u10d8\u10e1 \u10e1\u10d0\u10ed\u10d8\u10e0\u10dd. \u10da\u10d4\u10e5\u10e2\u10dd\u10e0\u10d4\u10d1\u10d8 \u10d5\u10ea\u10d3\u10d8\u10da\u10dd\u10d1\u10d7 \u10e1\u10e2\u10e3\u10d3\u10d4\u10dc\u10e2\u10d4\u10d1\u10d7\u10d0\u10dc \u10e1\u10d8\u10d0\u10ee\u10da\u10d4\u10d4\u10d1\u10d8 \u10d3\u10d0 \u10e1\u10d0\u10d9\u10e3\u10d7\u10d0\u10e0\u10d8 \u10e1\u10d0\u10db\u10e3\u10e8\u10d0\u10dd \u10d2\u10d0\u10db\u10dd\u10ea\u10d3\u10d8\u10da\u10d4\u10d1\u10d0 \u10db\u10d8\u10d5\u10d8\u10e2\u10d0\u10dc\u10dd\u10d7. \u10d6\u10dd\u10d2\u10d0\u10d3\u10d0\u10d3, \u10eb\u10d0\u10da\u10d8\u10d0\u10dc \u10d9\u10d0\u10e0\u10d2\u10d8\u10d0 \u10db\u10d8\u10d3\u10d2\u10dd\u10db\u10d0, \u10e0\u10dd\u10d3\u10d4\u10e1\u10d0\u10ea \u10d7\u10d4\u10dd\u10e0\u10d8\u10d0 \u10de\u10e0\u10d0\u10e5\u10e2\u10d8\u10d9\u10d0\u10e1\u10d7\u10d0\u10dc\u10d0\u10d0 \u10d0\u10d3\u10d0\u10de\u10e2\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d8.&nbsp;<\/p>\n\n\n\n<p><strong>&#8211; \u10e0\u10d0 \u10de\u10e0\u10dd\u10d1\u10da\u10d4\u10db\u10d4\u10d1\u10d8\u10e1 \u10ec\u10d8\u10dc\u10d0\u10e8\u10d4 \u10d3\u10d2\u10d0\u10dc\u10d0\u10dc \u10e3\u10db\u10d0\u10e6\u10da\u10d4\u10e1\u10d8 \u10e1\u10d0\u10e1\u10ec\u10d0\u10d5\u10da\u10d4\u10d1\u10da\u10d4\u10d1\u10d8, \u10db\u10d0\u10d7 \u10e8\u10dd\u10e0\u10d8\u10e1 \u10de\u10d4\u10d3\u10d0\u10d2\u10dd\u10d2\u10d4\u10d1\u10d8, \u10e1\u10ec\u10d0\u10d5\u10da\u10d4\u10d1\u10d8\u10e1 \u10de\u10e0\u10dd\u10ea\u10d4\u10e1\u10e8\u10d8?&nbsp;<\/strong><\/p>\n\n\n\n<p>\u2013 \u10e9\u10d5\u10d4\u10dc\u10e1 \u10e3\u10dc\u10d8\u10d5\u10d4\u10e0\u10e1\u10d8\u10e2\u10d4\u10e2\u10e8\u10d8 \u10ec\u10d8\u10d2\u10dc\u10d4\u10d1\u10e1\u10d0 \u10d3\u10d0 \u10db\u10d0\u10e1\u10d0\u10da\u10d4\u10d1\u10d6\u10d4 \u10ee\u10d4\u10da\u10db\u10d8\u10e1\u10d0\u10ec\u10d5\u10d3\u10dd\u10db\u10dd\u10d1\u10d0 \u10eb\u10d0\u10da\u10d8\u10d0\u10dc \u10d9\u10d0\u10e0\u10d2\u10d0\u10d3 \u10d0\u10e0\u10d8\u10e1 \u10e3\u10d6\u10e0\u10e3\u10dc\u10d5\u10d4\u10da\u10e7\u10dd\u10e4\u10d8\u10da\u10d8. \u10dc\u10d4\u10d1\u10d8\u10e1\u10db\u10d8\u10d4\u10e0\u10d8 \u10d0\u10ee\u10d0\u10da\u10d2\u10d0\u10db\u10dd\u10ea\u10d4\u10db\u10e3\u10da \u10ec\u10d8\u10d2\u10dc\u10e1, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10db\u10ed\u10d8\u10e0\u10d3\u10d4\u10d1\u10d0, \u10e3\u10dc\u10d8\u10d5\u10d4\u10e0\u10e1\u10d8\u10e2\u10d4\u10e2\u10d8 \u10e7\u10d8\u10d3\u10e3\u10da\u10dd\u10d1\u10e1 \u10e3\u10de\u10e0\u10dd\u10d1\u10da\u10d4\u10db\u10dd\u10d3. \u10de\u10d4\u10d3\u10d0\u10d2\u10dd\u10d2\u10d4\u10d1\u10e1 \u10e3\u10d6\u10d0\u10e0\u10db\u10d0\u10d6\u10d0\u10e0 \u10d8\u10dc\u10e4\u10dd\u10e0\u10db\u10d0\u10ea\u10d8\u10d0\u10d6\u10d4 \u10d2\u10d5\u10d0\u10e5\u10d5\u10e1 \u10ec\u10d5\u10d3\u10dd\u10db\u10d0. \u10d7\u10e3 \u10db\u10d8\u10dc\u10d3\u10d0, \u10e1\u10d8\u10da\u10d0\u10d1\u10e3\u10e1\u10d8 \u10e8\u10d4\u10d5\u10ea\u10d5\u10d0\u10da\u10dd, \u10e7\u10dd\u10d5\u10d4\u10da\u10ec\u10da\u10d8\u10e3\u10e0\u10d0\u10d3 \u10ec\u10d0\u10ee\u10d0\u10da\u10d8\u10e1\u10d4\u10d1\u10e3\u10da\u10d8 \u10d5\u10d0\u10e0 \u10d0\u10db\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 \u2013 \u10d0\u10e0 \u10db\u10d0\u10ee\u10e1\u10d4\u10dc\u10d3\u10d4\u10d1\u10d0, \u10e0\u10d0\u10d8\u10db\u10d4 \u10e1\u10d8\u10e0\u10d7\u10e3\u10da\u10d4 \u10db\u10e5\u10dd\u10dc\u10dd\u10d3\u10d0.<\/p>\n\n\n\n<p>\u10eb\u10d0\u10da\u10d8\u10d0\u10dc \u10db\u10dd\u10db\u10d6\u10d0\u10d3\u10d4\u10d1\u10e3\u10da\u10d8 \u10d3\u10d0 \u10db\u10dd\u10e2\u10d8\u10d5\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d8 \u10d0\u10ee\u10d0\u10da\u10d2\u10d0\u10d6\u10e0\u10d3\u10d4\u10d1\u10d8 \u10d2\u10d5\u10e7\u10d0\u10d5\u10e1, \u10d0\u10ee\u10e1\u10dc\u10d8\u10e1\u10d0\u10e1 \u10d3\u10d8\u10d3\u10d8 \u10eb\u10d0\u10da\u10d8\u10e1\u10ee\u10db\u10d4\u10d5\u10d0 \u10d0\u10e0 \u10db\u10ed\u10d8\u10e0\u10d3\u10d4\u10d1\u10d0 \u10d3\u10d0 \u10d3\u10e0\u10dd\u10e8\u10d8\u10ea \u10d9\u10d0\u10e0\u10d2\u10d0\u10d3 \u10d5\u10d4\u10e2\u10d4\u10d5\u10d8. \u10ea\u10dd\u10e2\u10d0 \u10ee\u10dc\u10d8\u10e1 \u10ec\u10d8\u10dc \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da\u10d8 \u10e3\u10dc\u10d8\u10d5\u10d4\u10e0\u10e1\u10d8\u10e2\u10d4\u10e2\u10d8\u10e1 \u10d9\u10e3\u10e0\u10e1\u10d3\u10d0\u10db\u10d7\u10d0\u10d5\u10e0\u10d4\u10d1\u10e3\u10da\u10d4\u10d1\u10d7\u10d0\u10dc \u10e8\u10d4\u10ee\u10d5\u10d4\u10d3\u10e0\u10d0 \u10d2\u10d0\u10d8\u10db\u10d0\u10e0\u10d7\u10d0, \u10e1\u10d0\u10d3\u10d0\u10ea \u10d1\u10d4\u10d5\u10e0\u10db\u10d0 \u10d0\u10e6\u10dc\u10d8\u10e8\u10dc\u10d0, \u10e0\u10dd\u10db \u10d0\u10e5 \u10db\u10d8\u10e6\u10d4\u10d1\u10e3\u10da\u10d8 \u10ea\u10dd\u10d3\u10dc\u10d0 \u10eb\u10d0\u10da\u10d8\u10d0\u10dc \u10d2\u10d0\u10db\u10dd\u10d0\u10d3\u10d2\u10d0, \u10d9\u10dd\u10dc\u10d9\u10e0\u10d4\u10e2\u10e3\u10da\u10d0\u10d3 \u10d8\u10db \u10e1\u10d0\u10d2\u10d0\u10dc\u10e8\u10d8, \u10e0\u10dd\u10db\u10d4\u10da\u10e1\u10d0\u10ea \u10db\u10d4 \u10d5\u10d0\u10e1\u10ec\u10d0\u10d5\u10da\u10d8. \u10e9\u10d4\u10db\u10d7\u10d5\u10d8\u10e1 \u10d4\u10e1 \u10d8\u10db\u10d8\u10e1 \u10db\u10d0\u10e9\u10d5\u10d4\u10dc\u10d4\u10d1\u10d4\u10da\u10d8\u10d0, \u10e0\u10dd\u10db \u10e0\u10d0\u10e1\u10d0\u10ea \u10d5\u10d0\u10d9\u10d4\u10d7\u10d4\u10d1\u10d7 \u10d9\u10d0\u10e0\u10d2\u10d8\u10d0. \u10d7\u10e3\u10db\u10ea\u10d0 \u10d1\u10dd\u10da\u10dd\u10db\u10d3\u10d4 \u10d9\u10db\u10d0\u10e7\u10dd\u10e4\u10d8\u10da\u10d8 \u10d0\u10e0\u10d0\u10e1\u10d3\u10e0\u10dd\u10e1 \u10d5\u10d0\u10e0, \u10e1\u10e3\u10da \u10db\u10d8\u10dc\u10d3\u10d0, \u10e0\u10dd\u10db \u10e1\u10d0\u10da\u10d4\u10e5\u10ea\u10d8\u10dd \u10de\u10e0\u10dd\u10ea\u10d4\u10e1\u10d8 \u10d9\u10d8\u10d3\u10d4\u10d5 \u10e3\u10e4\u10e0\u10dd \u10d2\u10d0\u10e3\u10db\u10ef\u10dd\u10d1\u10d4\u10e1\u10d3\u10d4\u10e1. \u10d0\u10ee\u10da\u10d0 \u10e9\u10d5\u10d4\u10dc\u10e1 \u10ea\u10ee\u10dd\u10d5\u10e0\u10d4\u10d1\u10d0\u10e8\u10d8 \u10ee\u10d4\u10da\u10dd\u10d5\u10dc\u10e3\u10e0\u10d8 \u10d8\u10dc\u10e2\u10d4\u10da\u10d4\u10e5\u10e2\u10d8 \u10d3\u10d0 \u10d7\u10d0\u10dc\u10d0\u10db\u10d4\u10d3\u10e0\u10dd\u10d5\u10d4 \u10e2\u10d4\u10e5\u10dc\u10dd\u10da\u10dd\u10d2\u10d8\u10d4\u10d1\u10d8 \u10e8\u10d4\u10db\u10dd\u10d8\u10ed\u10e0\u10d0. \u10db\u10e1\u10e3\u10e0\u10e1, \u10e9\u10d4\u10db\u10d8 \u10de\u10e0\u10dd\u10d2\u10e0\u10d0\u10db\u10d0 \u10d0\u10d3\u10d0\u10de\u10e2\u10d8\u10e0\u10d3\u10d4\u10e1 \u10d0\u10ee\u10d0\u10da \u10e2\u10d4\u10e5\u10dc\u10dd\u10da\u10dd\u10d2\u10d8\u10d4\u10d1\u10d7\u10d0\u10dc \u2013 \u10d0\u10da\u10d1\u10d0\u10d7 \u10e7\u10d5\u10d4\u10da\u10d0 \u10da\u10d4\u10e5\u10e2\u10dd\u10e0\u10d8 \u10d0\u10e1\u10d4 \u10e4\u10d8\u10e5\u10e0\u10dd\u10d1\u10e1.&nbsp;<\/p>\n\n\n\n<p><strong>&#8211; \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d0\u10d3\u10db\u10d8\u10dc\u10d8\u10e1\u10e2\u10e0\u10d8\u10e0\u10d4\u10d1\u10d8\u10e1 \u10de\u10e0\u10dd\u10d2\u10e0\u10d0\u10db\u10d0 240 \u10d9\u10e0\u10d4\u10d3\u10d8\u10e2\u10d8\u10d3\u10d0\u10dc 180 \u10d9\u10e0\u10d4\u10d3\u10d8\u10e2\u10d0\u10db\u10d3\u10d4 \u10e8\u10d4\u10db\u10ea\u10d8\u10e0\u10d3\u10d0, \u10d0\u10dc\u10e3 \u10e1\u10ec\u10d0\u10d5\u10da\u10d4\u10d1\u10d0 &#8220;\u10e1\u10d0\u10db\u10d8 \u10de\u10da\u10e3\u10e1 \u10d4\u10e0\u10d7\u10d8&#8221; \u10d2\u10d0\u10ee\u10d3\u10d0 &#8211; \u10e1\u10d0\u10db\u10d8 \u10ec\u10d4\u10da\u10d8 \u10d1\u10d0\u10d9\u10d0\u10da\u10d0\u10d5\u10e0\u10d8\u10d0\u10e2\u10d8 \u10d3\u10d0 \u10d4\u10e0\u10d7\u10d8 \u10ec\u10d4\u10da\u10d8 \u10db\u10d0\u10d2\u10d8\u10e1\u10e2\u10e0\u10d0\u10e2\u10e3\u10e0\u10d0. \u10d0\u10ee\u10da\u10d0 \u10e1\u10ee\u10d5\u10d0 \u10de\u10e0\u10dd\u10d2\u10e0\u10d0\u10db\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e7\u10d5\u10d0\u10dc\u10d0\u10e1\u10d0\u10ea \u10d0\u10db \u10e1\u10d8\u10e1\u10e2\u10d4\u10db\u10d0\u10d6\u10d4 \u10d2\u10d0\u10dc\u10d8\u10ee\u10d8\u10da\u10d0\u10d5\u10d4\u10dc. \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da\u10db\u10d0 \u10e3\u10dc\u10d8\u10d5\u10d4\u10e0\u10e1\u10d8\u10e2\u10d4\u10e2\u10db\u10d0 \u10d9\u10d8 \u10eb\u10d5\u10d4\u10da\u10d8 \u10db\u10dd\u10d3\u10d4\u10da\u10d8 -&#8220;\u10dd\u10d7\u10ee\u10d8 \u10de\u10da\u10e3\u10e1 \u10dd\u10e0\u10d8&#8221; &#8211; \u10e8\u10d4\u10d8\u10dc\u10d0\u10e0\u10e9\u10e3\u10dc\u10d0. \u10de\u10d4\u10d3\u10d0\u10d2\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10dc\u10d0\u10ec\u10d8\u10da\u10d8 \u10d0\u10db \u10ea\u10d5\u10da\u10d8\u10da\u10d4\u10d1\u10d4\u10d1\u10e1 \u10ee\u10e1\u10dc\u10d8\u10e1 \u10d8\u10db\u10d8\u10d7, \u10e0\u10dd\u10db \u10d7\u10d0\u10dc\u10d0\u10db\u10d4\u10d3\u10e0\u10dd\u10d5\u10d4 \u10e2\u10d4\u10e5\u10dc\u10dd\u10da\u10dd\u10d2\u10d8\u10d4\u10d1\u10d8\u10e1 \u10de\u10d8\u10e0\u10dd\u10d1\u10d4\u10d1\u10e8\u10d8 240-\u10d9\u10e0\u10d4\u10d3\u10d8\u10e2\u10d8\u10d0\u10dc\u10d8 \u10de\u10e0\u10dd\u10d2\u10e0\u10d0\u10db\u10d4\u10d1\u10d8 \u10e1\u10d0\u10ed\u10d8\u10e0\u10dd \u10d0\u10e6\u10d0\u10e0 \u10d0\u10e0\u10d8\u10e1 \u10d3\u10d0 \u10e3\u10db\u10ef\u10dd\u10d1\u10d4\u10e1\u10d8\u10d0 \u10e1\u10e2\u10e3\u10d3\u10d4\u10dc\u10e2\u10db\u10d0 \u10de\u10e0\u10d0\u10e5\u10e2\u10d8\u10d9\u10e3\u10da \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d0\u10e1 \u10e3\u10e4\u10e0\u10dd \u10db\u10d4\u10e2\u10d8 \u10d3\u10e0\u10dd \u10d3\u10d0\u10e3\u10d7\u10db\u10dd\u10e1. \u10d7\u10e5\u10d5\u10d4\u10dc \u10e0\u10dd\u10d2\u10dd\u10e0 \u10e3\u10e7\u10e3\u10e0\u10d4\u10d1\u10d7 \u10d0\u10db \u10e1\u10d8\u10d0\u10ee\u10da\u10d4\u10e1?&nbsp;<\/strong><\/p>\n\n\n\n<p>\u2013 \u10d0\u10e0 \u10db\u10d2\u10dd\u10dc\u10d8\u10d0, \u10e0\u10dd\u10db \u10e8\u10d4\u10db\u10ea\u10d8\u10e0\u10d4\u10d1\u10d0 \u10d9\u10d0\u10e0\u10d2\u10d8 \u10d0\u10d6\u10e0\u10d8\u10d0. \u10d7\u10d4\u10dd\u10e0\u10d8\u10d0, \u10e0\u10dd\u10db\u10d4\u10da\u10e1\u10d0\u10ea \u10e9\u10d5\u10d4\u10dc \u10e1\u10e2\u10e3\u10d3\u10d4\u10dc\u10e2\u10e1 \u10d5\u10d0\u10e1\u10ec\u10d0\u10d5\u10da\u10d8\u10d7, \u10d0\u10e0\u10d8\u10e1 \u10e1\u10d0\u10e4\u10e3\u10eb\u10d5\u10d4\u10da\u10d8, \u10e0\u10dd\u10db\u10d4\u10da\u10d6\u10d4\u10ea \u10e3\u10dc\u10d3\u10d0 \u10d0\u10d8\u10d2\u10dd\u10e1 \u10dc\u10d4\u10d1\u10d8\u10e1\u10db\u10d8\u10d4\u10e0\u10d8 \u10de\u10e0\u10d0\u10e5\u10e2\u10d8\u10d9\u10d0. \u10d7\u10e3 \u10d0\u10db \u10e1\u10d0\u10eb\u10d8\u10e0\u10d9\u10d5\u10d4\u10da\u10e1 \u10e8\u10d4\u10d5\u10d0\u10db\u10ea\u10d8\u10e0\u10d4\u10d1\u10d7, \u10d2\u10d0\u10db\u10dd\u10d3\u10d8\u10e1, \u10e0\u10dd\u10db \u10e1\u10e2\u10e3\u10d3\u10d4\u10dc\u10e2\u10d8\u10d2\u10d0\u10e0\u10d4\u10d7 \u10e1\u10d0\u10ed\u10d8\u10e0\u10dd \u10e3\u10dc\u10d0\u10e0-\u10e9\u10d5\u10d4\u10d5\u10d4\u10d1\u10e1 \u10d5\u10d4\u10e6\u10d0\u10e0 \u10d2\u10d0\u10d8\u10e2\u10d0\u10dc\u10e1. \u10ef\u10dd\u10d1\u10d8\u10d0 \u10e1\u10d0\u10eb\u10d8\u10e0\u10d9\u10d5\u10d4\u10da\u10d8 \u10e3\u10e4\u10e0\u10dd \u10db\u10e7\u10d0\u10e0\u10d8 \u10d8\u10e7\u10dd\u10e1. \u10ec\u10d0\u10e0\u10db\u10dd\u10d5\u10d8\u10d3\u10d2\u10d8\u10dc\u10d4, \u10e0\u10dd\u10db \u10d9\u10d8\u10d3\u10d4\u10d5 \u10e8\u10d4\u10db\u10d8\u10db\u10ea\u10d8\u10e0\u10d3\u10d4\u10e1 \u10e1\u10d0\u10d0\u10d7\u10d4\u10d1\u10d8 \u10d0\u10dc \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10db\u10d4 \u10e1\u10d0\u10d2\u10d0\u10dc\u10d8 \u10de\u10e0\u10dd\u10d2\u10e0\u10d0\u10db\u10d8\u10d3\u10d0\u10dc \u10d0\u10db\u10dd\u10d8\u10e6\u10d4\u10e1 \u2013 \u10d4\u10e1 \u10e1\u10e2\u10e3\u10d3\u10d4\u10dc\u10e2\u10e1 \u10dc\u10d0\u10db\u10d3\u10d5\u10d8\u10da\u10d0\u10d3 \u10d3\u10d0\u10d0\u10d6\u10d0\u10e0\u10d0\u10da\u10d4\u10d1\u10e1. \u10de\u10d8\u10e0\u10d8\u10e5\u10d8\u10d7, \u10e1\u10e3\u10e0\u10d5\u10d8\u10da\u10d8 \u10db\u10d0\u10e5\u10d5\u10e1, \u10d9\u10d8\u10d3\u10d4\u10d5 \u10e3\u10e4\u10e0\u10dd \u10db\u10d4\u10e2\u10d8 \u10d5\u10d0\u10e1\u10ec\u10d0\u10d5\u10da\u10dd. \u10e9\u10d5\u10d4\u10dc, \u10e1\u10d0\u10e1\u10ec\u10d0\u10d5\u10da\u10dd \u10de\u10e0\u10dd\u10ea\u10d4\u10e1\u10d8 \u10d7\u10d0\u10d5\u10d8\u10d3\u10d0\u10dc\u10d5\u10d4 \u10dd\u10de\u10e2\u10d8\u10db\u10d0\u10da\u10e3\u10e0\u10d0\u10d3 \u10d3\u10d0\u10d5\u10d2\u10d4\u10d2\u10db\u10d4\u10d7, \u10d6\u10d4\u10d3\u10db\u10d4\u10e2\u10e1 \u10d0\u10e0\u10d0\u10e4\u10d4\u10e0\u10e1 \u10d5\u10d0\u10e1\u10ec\u10d0\u10d5\u10da\u10d8\u10d7, \u10de\u10e0\u10dd\u10d2\u10e0\u10d0\u10db\u10d0 \u10d3\u10d8\u10dc\u10d0\u10db\u10d8\u10d9\u10e3\u10e0\u10d8 \u10d3\u10d0 \u10d9\u10d0\u10e0\u10d2\u10d0\u10d3 \u10d3\u10d0\u10d1\u10d0\u10da\u10d0\u10dc\u10e1\u10d4\u10d1\u10e3\u10da\u10d8\u10d0.&nbsp;<\/p>\n\n\n\n<p><strong>&#8211; \u10d0\u10ee\u10d0\u10da\u10d2\u10d0\u10d6\u10e0\u10d3\u10d4\u10d1\u10d8, \u10e0\u10dd\u10db\u10da\u10d4\u10d1\u10d8\u10ea \u10e3\u10db\u10d0\u10e6\u10da\u10d4\u10e1 \u10e1\u10d0\u10e1\u10ec\u10d0\u10d5\u10da\u10d4\u10d1\u10da\u10d4\u10d1\u10e8\u10d8 \u10d8\u10e6\u10d4\u10d1\u10d4\u10dc \u10d2\u10d0\u10dc\u10d0\u10d7\u10da\u10d4\u10d1\u10d0\u10e1 \u10e1\u10d0\u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10e0\u10dd \u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10d0\u10e3\u10d3\u10d8\u10e2\u10d8\u10e1 \u10db\u10d8\u10db\u10d0\u10e0\u10d7\u10e3\u10da\u10d4\u10d1\u10d8\u10d7, \u10ee\u10e8\u10d8\u10e0\u10d0\u10d3 \u10d3\u10d0\u10db\u10d0\u10e2\u10d4\u10d1\u10d8\u10d7\u10d8 \u10d9\u10e3\u10e0\u10e1\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d5\u10da\u10d8\u10e1 \u10d2\u10d0\u10e0\u10d4\u10e8\u10d4 \u10d5\u10d4\u10e0 \u10d0\u10ee\u10d4\u10e0\u10ee\u10d4\u10d1\u10d4\u10dc \u10db\u10e3\u10e8\u10d0\u10dd\u10d1\u10d0\u10e1. \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d4\u10d1\u10d8\u10e1 \u10ec\u10d0\u10e0\u10db\u10dd\u10db\u10d0\u10d3\u10d2\u10d4\u10dc\u10da\u10d4\u10d1\u10d8 \u10d0\u10db\u10d1\u10dd\u10d1\u10d4\u10dc, \u10e0\u10dd\u10db \u10d8\u10eb\u10e3\u10da\u10d4\u10d1\u10e3\u10da\u10d4\u10d1\u10d8 \u10d0\u10e0\u10d8\u10d0\u10dc \u10e1\u10e2\u10d0\u10df\u10d8\u10dd\u10e0\u10d4\u10d1\u10d8 \u10d7\u10d0\u10d5\u10d8\u10d3\u10d0\u10dc \u10d2\u10d0\u10d3\u10d0\u10d0\u10db\u10d6\u10d0\u10d3\u10dd\u10dc. \u10d7\u10e5\u10d5\u10d4\u10dc\u10d8 \u10d0\u10d6\u10e0\u10d8\u10d7, \u10e0\u10d0 \u10d0\u10e0\u10d8\u10e1 \u10d0\u10db\u10d8\u10e1 \u10db\u10d8\u10d6\u10d4\u10d6\u10d8?&nbsp;<\/strong><\/p>\n\n\n\n<p>\u2013 \u10d4\u10e1, \u10d0\u10da\u10d1\u10d0\u10d7, \u10d6\u10dd\u10d2\u10d0\u10d3\u10d0\u10d3 \u10d0\u10e0\u10d8\u10e1 \u10dc\u10d0\u10d7\u10e5\u10d5\u10d0\u10db\u10d8 \u10d3\u10d0 \u10d0\u10e0 \u10d4\u10ee\u10d4\u10d1\u10d0 \u10e7\u10d5\u10d4\u10da\u10d0 \u10e3\u10dc\u10d8\u10d5\u10d4\u10e0\u10e1\u10d8\u10e2\u10d4\u10e2\u10d8\u10e1 \u10d9\u10e3\u10e0\u10e1\u10d3\u10d0\u10db\u10d7\u10d0\u10d5\u10e0\u10d4\u10d1\u10e3\u10da\u10e1. \u10e9\u10d5\u10d4\u10dc\u10d8 \u10e1\u10e2\u10e3\u10d3\u10d4\u10dc\u10e2\u10d4\u10d1\u10d8 \u10e3\u10d9\u10d5\u10d4 \u10db\u10d4\u10e1\u10d0\u10db\u10d4 \u10d9\u10e3\u10e0\u10e1\u10d8\u10d3\u10d0\u10dc \u10db\u10dd\u10d7\u10ee\u10dd\u10d5\u10dc\u10d0\u10d3\u10d8 \u10d0\u10e0\u10d8\u10d0\u10dc \u10e8\u10e0\u10dd\u10db\u10d8\u10e1 \u10d1\u10d0\u10d6\u10d0\u10e0\u10d6\u10d4 \u10d3\u10d0 \u10e8\u10d4\u10e1\u10d0\u10dc\u10d8\u10e8\u10dc\u10d0\u10d5\u10d0\u10d3 \u10d0\u10e0\u10d8\u10d0\u10dc \u10d3\u10d0\u10e1\u10d0\u10e5\u10db\u10d4\u10d1\u10e3\u10da\u10d4\u10d1\u10d8. \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10d0\u10d3\u10db\u10d8\u10dc\u10d8\u10e1\u10e2\u10e0\u10d8\u10e0\u10d4\u10d1\u10d8\u10e1 \u10de\u10e0\u10dd\u10d2\u10e0\u10d0\u10db\u10d0 \u10d1\u10d4\u10d5\u10e0\u10d0\u10d3 \u10e4\u10d0\u10e0\u10d7\u10dd\u10d0. \u10d6\u10dd\u10d2\u10d8\u10d4\u10e0\u10d7 \u10e3\u10dc\u10d8\u10d5\u10d4\u10e0\u10e1\u10d8\u10e2\u10d4\u10e2\u10e1 \u10d0\u10e0 \u10d0\u10e5\u10d5\u10e1 \u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10d0\u10e1\u10d0 \u10d3\u10d0 \u10d0\u10e3\u10d3\u10d8\u10e2\u10d8\u10e1 \u10e1\u10de\u10d4\u10ea\u10d8\u10d0\u10da\u10d8\u10d6\u10d4\u10d1\u10e3\u10da\u10d8 \u10e4\u10d0\u10d9\u10e3\u10da\u10e2\u10d4\u10e2\u10d8 \u10d0\u10dc \u10db\u10d8\u10db\u10d0\u10e0\u10d7\u10e3\u10da\u10d4\u10d1\u10d0. \u10d0\u10db\u10d8\u10e2\u10dd\u10db \u10d0\u10e3\u10d3\u10d8\u10e2\u10dd\u10e0\u10e3\u10da \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d0\u10e1 \u10d5\u10d4\u10e0 \u10db\u10d8\u10d0\u10ec\u10d5\u10d3\u10d8\u10e1 \u10d8\u10e1\u10d4\u10d7 \u10d9\u10d0\u10d3\u10e0\u10e1, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10e8\u10d4\u10d5\u10d0 \u10d3\u10d0 \u10db\u10d0\u10e8\u10d8\u10dc\u10d5\u10d4 \u201e\u10d2\u10d0\u10e8\u10da\u10d8\u10e1 \u10e4\u10e0\u10d7\u10d4\u10d1\u10e1\u201c, \u10e9\u10d0\u10d0\u10e2\u10d0\u10e0\u10d4\u10d1\u10e1 \u10d0\u10e3\u10d3\u10d8\u10e2\u10d8\u10e1 \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0\u10e1. \u10d7\u10e3\u10db\u10ea\u10d0, \u10db\u10d0\u10d2\u10d0\u10da\u10d8\u10d7\u10d0\u10d3, \u10e9\u10d5\u10d4\u10dc\u10d8 \u10e1\u10e2\u10e3\u10d3\u10d4\u10dc\u10e2\u10d4\u10d1\u10d8 \u10e8\u10d4\u10e1\u10d0\u10dc\u10d8\u10e8\u10dc\u10d0\u10d5\u10d8 \u10de\u10dd\u10e2\u10d4\u10dc\u10ea\u10d8\u10d0\u10da\u10d8\u10d7 \u10db\u10d8\u10d3\u10d8\u10d0\u10dc \u10d0\u10e1\u10d4\u10d7 \u10e1\u10e4\u10d4\u10e0\u10dd\u10e8\u10d8 \u2013 \u10d1\u10d4\u10d5\u10e0\u10d8 \u10db\u10d0\u10d7\u10d2\u10d0\u10dc\u10d8 \u10d3\u10d0\u10e1\u10d0\u10e5\u10db\u10d4\u10d1\u10e3\u10da\u10d8\u10d0 \u10e1\u10d0\u10d4\u10e0\u10d7\u10d0\u10e8\u10dd\u10e0\u10d8\u10e1\u10dd \u10d0\u10e3\u10d3\u10d8\u10e2\u10dd\u10e0\u10e3\u10da\u10d8 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d4\u10d1\u10d8\u10e1 \u201e\u10d3\u10d8\u10d3 \u10dd\u10d7\u10ee\u10d4\u10e3\u10da\u10e8\u10d8\u201c, \u10e0\u10dd\u10d2\u10dd\u10e0\u10ea \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8 \u10ec\u10d0\u10e0\u10db\u10dd\u10d3\u10d2\u10d4\u10dc\u10d8\u10da \u10dd\u10e4\u10d8\u10e1\u10d4\u10d1\u10e8\u10d8, \u10d0\u10e1\u10d4\u10d5\u10d4 \u10e1\u10d0\u10d6\u10e6\u10d5\u10d0\u10e0\u10d2\u10d0\u10e0\u10d4\u10d7.&nbsp;<\/p>\n\n\n\n<p><strong>&#8211; \u10e0\u10dd\u10d2\u10dd\u10e0 \u10d0\u10e4\u10d0\u10e1\u10d4\u10d1\u10d7 ACCA-\u10e1 \u10e1\u10d0\u10e1\u10d4\u10e0\u10e2\u10d8\u10e4\u10d8\u10d9\u10d0\u10ea\u10d8\u10dd \u10de\u10e0\u10dd\u10d2\u10e0\u10d0\u10db\u10d0\u10e1, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10eb\u10d5\u10d8\u10e0\u10d0\u10d3\u10e6\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d8 \u10d3\u10d0 \u10ee\u10d0\u10dc\u10d2\u10e0\u10eb\u10da\u10d8\u10d5\u10d8\u10d0? \u10e0\u10d0\u10e1 \u10d0\u10eb\u10da\u10d4\u10d5\u10e1 \u10d0\u10db \u10de\u10e0\u10dd\u10e4\u10d4\u10e1\u10d8\u10d8\u10e1 \u10ec\u10d0\u10e0\u10db\u10dd\u10db\u10d0\u10d3\u10d2\u10d4\u10dc\u10da\u10d4\u10d1\u10e1, \u10e0\u10dd\u10db\u10da\u10d4\u10d1\u10e1\u10d0\u10ea \u10e3\u10d9\u10d5\u10d4 \u10d0\u10e5\u10d5\u10d7 \u10e3\u10db\u10d0\u10e6\u10da\u10d4\u10e1\u10d8 \u10d2\u10d0\u10dc\u10d0\u10d7\u10da\u10d4\u10d1\u10d0?&nbsp;<\/strong><\/p>\n\n\n\n<p>\u2013 \u10e1\u10e2\u10e3\u10d3\u10d4\u10dc\u10e2\u10db\u10d0 \u10d7\u10e3 \u10e3\u10dc\u10d8\u10d5\u10d4\u10e0\u10e1\u10d8\u10e2\u10d4\u10e2\u10d8 \u10d3\u10d0\u10d0\u10db\u10d7\u10d0\u10d5\u10e0\u10d0 \u10d3\u10d0 \u10e3\u10dc\u10d3\u10d0 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10d4\u10d1\u10d8\u10e1 \u10db\u10d8\u10db\u10d0\u10e0\u10d7\u10e3\u10da\u10d4\u10d1\u10d8\u10d7 \u10d2\u10d0\u10d0\u10e6\u10e0\u10db\u10d0\u10dd\u10e1 \u10ea\u10dd\u10d3\u10dc\u10d0, \u10db\u10d8\u10e0\u10e9\u10d4\u10d5\u10dc\u10d8\u10d0, \u10e0\u10dd\u10db \u10ec\u10d0\u10d5\u10d8\u10d3\u10d4\u10e1 \u10d0\u10d9\u10e0\u10d4\u10d3\u10d8\u10e2\u10d4\u10d1\u10e3\u10da \u10d9\u10e3\u10e0\u10e1\u10d4\u10d1\u10d6\u10d4, \u10d5\u10d8\u10d3\u10e0\u10d4 \u10d8\u10e1\u10d4\u10d7 \u10e2\u10e0\u10d4\u10dc\u10d8\u10dc\u10d2\u10d4\u10d1\u10d6\u10d4, \u10e1\u10d0\u10d3\u10d0\u10ea \u10d0\u10e0\u10ea \u10d5\u10d8\u10ea\u10d8\u10d7, \u10e0\u10d0\u10e1 \u10d3\u10d0 \u10e0\u10dd\u10d2\u10dd\u10e0 \u10d0\u10e1\u10ec\u10d0\u10d5\u10da\u10d8\u10d0\u10dc. ACCA \u10d6\u10e3\u10e1\u10e2\u10d0\u10d3 \u10d5\u10d8\u10ea\u10d8\u10d7, \u10e0\u10d0\u10e1 \u10d0\u10e1\u10ec\u10d0\u10d5\u10da\u10d8\u10e1. \u10db\u10d4, \u10e0\u10dd\u10d2\u10dd\u10e0\u10ea \u10d3\u10d0\u10db\u10e1\u10d0\u10e5\u10db\u10d4\u10d1\u10d4\u10da\u10e1, \u10d7\u10e3 \u10e1\u10d0\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d8\u10e1 \u10db\u10d0\u10eb\u10d8\u10d4\u10d1\u10d4\u10da\u10db\u10d0 ACCA-\u10e1 \u10e1\u10d4\u10e0\u10e2\u10d8\u10e4\u10d8\u10d9\u10d0\u10e2\u10d8 \u10ec\u10d0\u10e0\u10db\u10dd\u10db\u10d8\u10d3\u10d2\u10d8\u10dc\u10d0, \u10d4\u10e1 \u10e9\u10d4\u10db\u10d7\u10d5\u10d8\u10e1 \u10e4\u10d0\u10e1\u10d4\u10e3\u10da\u10d8\u10d0. \u10e1\u10d0\u10d4\u10e0\u10d7\u10d0\u10e8\u10dd\u10e0\u10d8\u10e1\u10dd \u10e1\u10d4\u10e0\u10e2\u10d8\u10e4\u10d8\u10d9\u10d0\u10e2\u10d8 \u10d3\u10d0\u10db\u10e1\u10d0\u10e5\u10db\u10d4\u10d1\u10da\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 \u10d3\u10d0\u10db\u10d0\u10ef\u10d4\u10e0\u10d4\u10d1\u10d4\u10da\u10d8\u10d0.&nbsp;<\/p>\n\n\n\n<p>\u10d9\u10e3\u10e0\u10e1\u10d8\u10e1 \u10ee\u10d0\u10dc\u10d2\u10e0\u10eb\u10da\u10d8\u10d5\u10dd\u10d1\u10d0\u10ea \u10d2\u10d0\u10e1\u10d0\u10d2\u10d4\u10d1\u10d8\u10d0 \u2013 \u10d8\u10e1 \u10d1\u10d4\u10d5\u10e0 \u10d7\u10d4\u10db\u10d0\u10e1 \u10db\u10dd\u10d8\u10ea\u10d0\u10d5\u10e1. \u10d5\u10e4\u10d8\u10e5\u10e0\u10dd\u10d1, \u10db\u10d8\u10e1 \u10e9\u10d0\u10d1\u10d0\u10e0\u10d4\u10d1\u10d0 \u10ea\u10d0\u10da\u10d9\u10d4 \u10ec\u10d8\u10d2\u10dc\u10d4\u10d1\u10d0\u10d3 \u10e3\u10e4\u10e0\u10dd \u10db\u10dd\u10e1\u10d0\u10ee\u10d4\u10e0\u10ee\u10d4\u10d1\u10d4\u10da\u10d8\u10d0. \u10d6\u10dd\u10d2\u10d8 \u10d0\u10db\u10d1\u10dd\u10d1\u10e1, \u10e0\u10dd\u10db F2 \u10e9\u10d0\u10d0\u10d1\u10d0\u10e0\u10d0, \u10d6\u10dd\u10d2\u10d8 \u2013 F3, \u10d6\u10dd\u10d2\u10d8\u10ea \u10e3\u10e4\u10e0\u10dd \u10db\u10d4\u10e2\u10e1 \u10d0\u10d1\u10d0\u10e0\u10d4\u10d1\u10e1. ACCA \u10d2\u10d0\u10db\u10dd\u10ea\u10d3\u10d4\u10d1\u10e1 \u10d5\u10d8\u10dc\u10ea \u10e9\u10d0\u10d0\u10d1\u10d0\u10e0\u10d4\u10d1\u10e1, \u10d8\u10e1 \u10de\u10e0\u10d0\u10e5\u10e2\u10d8\u10d9\u10d0\u10e1\u10d0\u10ea \u10d0\u10d3\u10d5\u10d8\u10da\u10d0\u10d3 \u10db\u10dd\u10d4\u10e0\u10d2\u10d4\u10d1\u10d0. \u10d4\u10e1 \u10e1\u10d0\u10e1\u10d4\u10e0\u10e2\u10d8\u10e4\u10d8\u10d9\u10d0\u10ea\u10d8\u10dd \u10de\u10e0\u10dd\u10d2\u10e0\u10d0\u10db\u10d0 \u10d3\u10d0 \u10e1\u10d4\u10e0\u10e2\u10d8\u10e4\u10d8\u10d9\u10d0\u10e2\u10d8 \u10de\u10e0\u10dd\u10e4\u10d4\u10e1\u10d8\u10dd\u10dc\u10d0\u10da\u10d8\u10d6\u10db\u10d8\u10e1 \u10d3\u10d0\u10db\u10d0\u10d3\u10d0\u10e1\u10e2\u10e3\u10e0\u10d4\u10d1\u10d4\u10da\u10d8\u10d0 \u10d3\u10d0 \u10e8\u10d4\u10e1\u10d0\u10d1\u10d0\u10db\u10d8\u10e1\u10d0\u10d3 \u10e6\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d8\u10d0.&nbsp;<\/p>\n\n\n\n<p><strong>&#8211; \u10ec\u10d8\u10dc\u10d0 \u10ec\u10da\u10d4\u10d1\u10d8\u10e1\u10d2\u10d0\u10dc \u10d2\u10d0\u10dc\u10e1\u10ee\u10d5\u10d0\u10d5\u10d4\u10d1\u10d8\u10d7, \u10e8\u10d4\u10d8\u10ea\u10d5\u10d0\u10da\u10d0 \u10d7\u10e3 \u10d0\u10e0\u10d0 \u10e1\u10e2\u10e3\u10d3\u10d4\u10dc\u10e2\u10d4\u10d1\u10d8\u10e1 \u10d3\u10d0\u10db\u10dd\u10d9\u10d8\u10d3\u10d4\u10d1\u10e3\u10da\u10d4\u10d1\u10d0 \u10e1\u10ec\u10d0\u10d5\u10da\u10d8\u10e1\u10d0\u10d3\u10db\u10d8?&nbsp;<\/strong><\/p>\n\n\n\n<p>\u2013 ESM-\u10e8\u10d8 \u10d3\u10d0 \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da \u10e3\u10dc\u10d8\u10d5\u10d4\u10e0\u10e1\u10d8\u10e2\u10d4\u10e2\u10e8\u10d8 \u10e1\u10e2\u10e3\u10d3\u10d4\u10dc\u10e2\u10d4\u10d1\u10d8 \u10e1\u10ec\u10d0\u10d5\u10da\u10d0\u10e1 \u10e7\u10dd\u10d5\u10d4\u10da\u10d7\u10d5\u10d8\u10e1 \u10de\u10d0\u10e1\u10e3\u10ee\u10d8\u10e1\u10db\u10d2\u10d4\u10d1\u10da\u10dd\u10d1\u10d8\u10d7 \u10e3\u10d3\u10d2\u10d4\u10d1\u10dd\u10d3\u10dc\u10d4\u10dc. \u10d5\u10d4\u10e0 \u10d5\u10d8\u10e2\u10e7\u10d5\u10d8, \u10e0\u10dd\u10db \u10e0\u10d0\u10e6\u10d0\u10ea \u10e8\u10d4\u10d8\u10ea\u10d5\u10d0\u10da\u10d0. \u10e9\u10d5\u10d4\u10dc\u10d7\u10d0\u10dc, \u10eb\u10d8\u10e0\u10d8\u10d7\u10d0\u10d3\u10d0\u10d3, \u10db\u10d0\u10e6\u10d0\u10da\u10e5\u10e3\u10da\u10d8\u10d0\u10dc\u10d8, \u10e8\u10e0\u10dd\u10db\u10d8\u10e1\u10db\u10dd\u10e7\u10d5\u10d0\u10e0\u10d4 \u10d3\u10d0 \u10db\u10dd\u10e2\u10d8\u10d5\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d8 \u10d0\u10ee\u10d0\u10da\u10d2\u10d0\u10d6\u10e0\u10d3\u10d4\u10d1\u10d8 \u10db\u10dd\u10d3\u10d8\u10d0\u10dc. \u10de\u10d8\u10e0\u10d8\u10e5\u10d8\u10d7\u10d0\u10ea \u10ee\u10d3\u10d4\u10d1\u10d0 \u2013 \u10db\u10d0\u10d7\u10d2\u10d0\u10dc \u10db\u10d4\u10ea \u10d3\u10d8\u10d3 \u10db\u10dd\u10e2\u10d8\u10d5\u10d0\u10ea\u10d8\u10d0\u10e1 \u10d5\u10d8\u10e6\u10d4\u10d1. \u10d8\u10e1\u10d4\u10d7\u10d8 \u10d8\u10dc\u10e2\u10d4\u10e0\u10d4\u10e1\u10d8\u10d7 \u10e3\u10e1\u10db\u10d4\u10dc\u10d4\u10dc \u10da\u10d4\u10e5\u10ea\u10d8\u10d4\u10d1\u10e1, \u10da\u10d4\u10e5\u10ea\u10d8\u10d8\u10e1 \u10d3\u10d0\u10db\u10d7\u10d0\u10d5\u10e0\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10db\u10d3\u10d4\u10d2 \u10db\u10d0\u10d3\u10da\u10dd\u10d1\u10d0\u10e1 \u10db\u10d8\u10ee\u10d3\u10d8\u10d0\u10dc \u10d3\u10d0 \u10db\u10d4\u10e3\u10d1\u10dc\u10d4\u10d1\u10d8\u10d0\u10dc, \u10e0\u10dd\u10db \u10e1\u10d0\u10d8\u10dc\u10e2\u10d4\u10e0\u10d4\u10e1\u10dd \u10d8\u10e7\u10dd. \u10db\u10d2\u10dd\u10dc\u10d8\u10d0, \u10e0\u10dd\u10db \u10e9\u10d5\u10d4\u10dc\u10d7\u10d0\u10dc \u10e1\u10d0\u10e3\u10d9\u10d4\u10d7\u10d4\u10e1\u10dd \u10d0\u10ee\u10d0\u10da\u10d2\u10d0\u10d6\u10e0\u10d3\u10d4\u10d1\u10d8 \u10e1\u10ec\u10d0\u10d5\u10da\u10dd\u10d1\u10d4\u10dc. \u10d9\u10d8\u10d3\u10d4\u10d5 \u10d4\u10e0\u10d7\u10d8 \u10db\u10d8\u10dc\u10d3\u10d0 \u10d0\u10e6\u10d5\u10dc\u10d8\u10e8\u10dc\u10dd, \u10db\u10d4, \u10e0\u10dd\u10d2\u10dd\u10e0\u10ea \u10da\u10d4\u10e5\u10e2\u10dd\u10e0\u10db\u10d0, \u10d7\u10e3 \u10e1\u10e2\u10e3\u10d3\u10d4\u10dc\u10e2\u10d8 \u10e9\u10d4\u10db\u10d8 \u10da\u10d4\u10e5\u10ea\u10d8\u10d8\u10d7 \u10d5\u10d4\u10e0 \u10d3\u10d0\u10d5\u10d0\u10d8\u10dc\u10e2\u10d4\u10e0\u10d4\u10e1\u10d4, \u10db\u10d0\u10e8\u10d8\u10dc \u10de\u10e0\u10dd\u10d1\u10da\u10d4\u10db\u10d0 \u10e9\u10d4\u10db\u10e8\u10d8\u10d0. \u10da\u10d4\u10e5\u10e2\u10dd\u10e0\u10d8 \u10e3\u10dc\u10d3\u10d0 \u10ea\u10d3\u10d8\u10da\u10dd\u10d1\u10d3\u10d4\u10e1 \u10e1\u10e2\u10e3\u10d3\u10d4\u10dc\u10e2\u10d8\u10e1 \u10d3\u10d0\u10d8\u10dc\u10e2\u10d4\u10e0\u10d4\u10e1\u10d4\u10d1\u10d0\u10e1, \u10e1\u10ec\u10d0\u10d5\u10da\u10d8\u10e1 \u10de\u10e0\u10dd\u10ea\u10d4\u10e1\u10e8\u10d8 \u10ee\u10d4\u10da\u10e8\u10d4\u10ec\u10e7\u10dd\u10d1\u10d0\u10e1. \u10e3\u10ea\u10dd\u10d3\u10d8\u10dc\u10e0\u10dd\u10d1\u10d0\u10e8\u10d8 \u10db\u10ee\u10dd\u10da\u10dd\u10d3 \u10e1\u10e2\u10e3\u10d3\u10d4\u10dc\u10e2\u10e1 \u10d5\u10d4\u10e0 \u10d3\u10d0\u10d5\u10d0\u10d3\u10d0\u10dc\u10d0\u10e8\u10d0\u10e3\u10da\u10d4\u10d1\u10d7.&nbsp;<\/p>\n\n\n\n<p><strong>&#8211; \u10d7\u10e3 \u10d2\u10e5\u10dd\u10dc\u10d8\u10d0\u10d7 \u10e1\u10e3\u10e0\u10d5\u10d8\u10da\u10d8, \u10de\u10d4\u10d3\u10d0\u10d2\u10dd\u10d2\u10d8\u10e3\u10e0 \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d0\u10e1\u10d7\u10d0\u10dc \u10d4\u10e0\u10d7\u10d0\u10d3, \u10e1\u10ee\u10d5\u10d0 \u10d9\u10d4\u10e0\u10eb\u10dd \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d4\u10d1\u10e8\u10d8\u10ea \u10d2\u10d4\u10db\u10e3\u10e8\u10d0\u10d5\u10d0\u10d7, \u10d7\u10e3\u10dc\u10d3\u10d0\u10ea \u10d0\u10e3\u10d3\u10d8\u10e2\u10d8\u10e1 \u10db\u10d8\u10db\u10d0\u10e0\u10d7\u10e3\u10da\u10d4\u10d1\u10d8\u10d7?&nbsp;<\/strong><\/p>\n\n\n\n<p>\u2013 \u10e0\u10dd\u10d2\u10dd\u10e0\u10ea \u10e3\u10d9\u10d5\u10d4 \u10d0\u10e6\u10d5\u10dc\u10d8\u10e8\u10dc\u10d4, \u10e1\u10d0\u10e1\u10ec\u10d0\u10d5\u10da\u10dd \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d8\u10e1 \u10d2\u10d0\u10e0\u10d3\u10d0 \u10de\u10e0\u10d0\u10e5\u10e2\u10d8\u10d9\u10e3\u10da \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d0\u10e1\u10d0\u10ea \u10d5\u10d4\u10ec\u10d4\u10d5\u10d8. \u10e8\u10d4\u10e3\u10eb\u10da\u10d4\u10d1\u10d4\u10da\u10d8\u10d0 \u10de\u10e0\u10d0\u10e5\u10e2\u10d8\u10d9\u10d8\u10d3\u10d0\u10dc \u10db\u10dd\u10ec\u10e7\u10d5\u10d4\u10e2\u10d8\u10da\u10d8 \u10d0\u10e1\u10ec\u10d0\u10d5\u10da\u10dd \u10d7\u10d4\u10dd\u10e0\u10d8\u10d0, \u10db\u10d8\u10d7 \u10e3\u10db\u10d4\u10e2\u10d4\u10e1 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10d4\u10d1\u10d8 \u10d3\u10d0 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8. \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d0\u10e8\u10d8 \u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10e0\u10d8\u10e1 \u10de\u10dd\u10d6\u10d8\u10ea\u10d8\u10d0\u10d6\u10d4\u10ea \u10db\u10d8\u10db\u10e3\u10e8\u10d0\u10d5\u10d8\u10d0, \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10db\u10d4\u10dc\u10d4\u10ef\u10d4\u10e0\u10d8\u10e1 \u10de\u10dd\u10d6\u10d8\u10ea\u10d8\u10d0\u10d6\u10d4\u10ea, \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10d9\u10dd\u10dc\u10e1\u10e3\u10da\u10e2\u10d0\u10dc\u10e2\u10d8\u10e1\u10d0\u10ea \u10d3\u10d0 \u10d0.\u10e8.. \u10d5\u10d0\u10e2\u10d0\u10e0\u10d4\u10d1 \u10e2\u10e0\u10d4\u10dc\u10d8\u10dc\u10d2\u10d4\u10d1\u10e1 IFRS \u10e1\u10e2\u10d0\u10dc\u10d3\u10d0\u10e0\u10e2\u10d4\u10d1\u10e8\u10d8, IPSAS (\u10e1\u10d0\u10ef\u10d0\u10e0\u10dd \u10e1\u10d4\u10e5\u10e2\u10dd\u10e0\u10d8\u10e1 \u10e1\u10d0\u10d4\u10e0\u10d7\u10d0\u10e8\u10dd\u10e0\u10d8\u10e1\u10dd \u10e1\u10e2\u10d0\u10dc\u10d3\u10d0\u10e0\u10e2\u10d4\u10d1\u10e8\u10d8), \u10db\u10d0\u10d7 \u10e8\u10dd\u10e0\u10d8\u10e1 \u10e1\u10d0\u10ee\u10d4\u10da\u10db\u10ec\u10d8\u10e4\u10dd \u10d0\u10e3\u10d3\u10d8\u10e2\u10d8\u10e1 \u10e1\u10d0\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d8\u10e1 \u10e1\u10d0\u10e1\u10ec\u10d0\u10d5\u10da\u10dd \u10ea\u10d4\u10dc\u10e2\u10e0\u10d8\u10e1 \u10e2\u10e0\u10d4\u10dc\u10d4\u10e0\u10d8\u10ea \u10d5\u10d0\u10e0. \u10d5\u10e4\u10d8\u10e5\u10e0\u10dd\u10d1 \u10e9\u10d4\u10db\u10d8 \u10eb\u10da\u10d8\u10d4\u10e0\u10d8 \u10db\u10ee\u10d0\u10e0\u10d4 \u10e1\u10e2\u10e3\u10d3\u10d4\u10dc\u10e2\u10d4\u10d1\u10d7\u10d0\u10dc \u10d8\u10e1 \u10d0\u10e0\u10d8\u10e1, \u10e0\u10dd\u10db \u10da\u10d4\u10e5\u10ea\u10d8\u10d4\u10d1\u10d6\u10d4 \u10e3\u10d0\u10db\u10e0\u10d0\u10d5\u10d8 \u10de\u10e0\u10d0\u10e5\u10e2\u10d8\u10d9\u10e3\u10da\u10d8 \u10db\u10d0\u10d2\u10d0\u10da\u10d8\u10d7\u10d8 \u10db\u10d0\u10ee\u10e1\u10d4\u10dc\u10d3\u10d4\u10d1\u10d0 \u10d3\u10d0 \u10d2\u10d0\u10dc\u10d5\u10d8\u10ee\u10d8\u10da\u10d0\u10d5 \u2013 \u10d7\u10dd\u10e0\u10d4\u10db \u10db\u10d0\u10e0\u10e2\u10dd \u10d7\u10d4\u10dd\u10e0\u10d8\u10d0 \u10db\u10dd\u10e1\u10d0\u10ec\u10e7\u10d4\u10dc\u10d8 \u10d3\u10d0 \u10e3\u10e1\u10d0\u10e0\u10d2\u10d4\u10d1\u10da\u10dd\u10ea \u10d8\u10e5\u10dc\u10d4\u10d1\u10dd\u10d3\u10d0.<\/p>\n\n\n\n<p><strong>&#8211; \u10d8\u10dc\u10e2\u10d4\u10e0\u10d5\u10d8\u10e3\u10e1 \u10d1\u10dd\u10da\u10dd\u10e1 \u10d2\u10d9\u10d8\u10d7\u10ee\u10d0\u10d5\u10d7, \u10e0\u10dd\u10d2\u10dd\u10e0 \u10d0\u10e2\u10d0\u10e0\u10d4\u10d1\u10d7 \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da \u10d3\u10e0\u10dd\u10e1? \u10d2\u10d0\u10e5\u10d5\u10d7 \u10de\u10e0\u10dd\u10e4\u10d4\u10e1\u10d8\u10d8\u10e1\u10d2\u10d0\u10dc \u10d2\u10d0\u10dc\u10e1\u10ee\u10d5\u10d0\u10d5\u10d4\u10d1\u10e3\u10da\u10d8 \u10d8\u10dc\u10e2\u10d4\u10e0\u10d4\u10e1\u10d4\u10d1\u10d8?&nbsp;<\/strong><\/p>\n\n\n\n<p>\u2013 \u10d8\u10dc\u10e2\u10d4\u10e0\u10d5\u10d8\u10e3\u10e1 \u10d3\u10d0\u10e1\u10d0\u10ec\u10e7\u10d8\u10e1\u10e8\u10d8 \u10d2\u10d8\u10d7\u10ee\u10d0\u10e0\u10d8\u10d7, \u10e0\u10dd\u10db \u10de\u10e0\u10dd\u10d2\u10e0\u10d0\u10db\u10d8\u10e1\u10e2\u10d8\u10e1 \u10d2\u10d0\u10dc\u10d0\u10d7\u10da\u10d4\u10d1\u10d0 \u10db\u10d0\u10e5\u10d5\u10e1 \u2013 \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10d0\u10e1\u10d0 \u10d3\u10d0 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10d4\u10d1\u10e8\u10d8 \u10de\u10e0\u10dd\u10d2\u10e0\u10d0\u10db\u10d8\u10e0\u10d4\u10d1\u10d8\u10d3\u10d0\u10dc \u10db\u10dd\u10d5\u10d4\u10d3\u10d8. \u10d0\u10ee\u10da\u10d0 \u10d4\u10e1 \u10e1\u10e4\u10d4\u10e0\u10dd \u10d8\u10db\u10d3\u10d4\u10dc\u10d0\u10d3 \u10d2\u10d0\u10dc\u10d5\u10d8\u10d7\u10d0\u10e0\u10d3\u10d0, \u10e0\u10dd\u10db \u10d2\u10e3\u10da\u10db\u10d0 \u10d8\u10e1\u10d4\u10d5 \u10e9\u10d4\u10db\u10d8 \u10d0\u10d3\u10e0\u10d8\u10dc\u10d3\u10d4\u10da\u10d8 \u10de\u10e0\u10dd\u10e4\u10d4\u10e1\u10d8\u10d8\u10e1\u10d9\u10d4\u10dc \u10d2\u10d0\u10db\u10d8\u10ec\u10d8\u10d0. \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da \u10d3\u10e0\u10dd\u10e1 \u10de\u10e0\u10dd\u10d2\u10e0\u10d0\u10db\u10e3\u10da \u10d4\u10dc\u10d4\u10d1\u10e1 \u10d3\u10d0 \u10db\u10dd\u10dc\u10d0\u10ea\u10d4\u10db\u10d7\u10d0 \u10d0\u10dc\u10d0\u10da\u10d8\u10d6\u10e1 \u10d5\u10e1\u10ec\u10d0\u10d5\u10da\u10dd\u10d1 \u2013 \u10db\u10d0\u10d8\u10dc\u10e2\u10d4\u10e0\u10d4\u10e1\u10d4\u10d1\u10e1 \u10db\u10d0\u10dc\u10e5\u10d0\u10dc\u10e3\u10e0\u10d8 \u10e1\u10ec\u10d0\u10d5\u10da\u10d4\u10d1\u10d0, \u10ee\u10d4\u10da\u10dd\u10d5\u10dc\u10e3\u10e0\u10d8 \u10d8\u10dc\u10e2\u10d4\u10da\u10d4\u10e5\u10e2\u10d8 \u10d3\u10d0 \u10d0\u10db \u10db\u10d8\u10db\u10d0\u10e0\u10d7\u10e3\u10da\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10dc\u10d5\u10d8\u10d7\u10d0\u10e0\u10d4\u10d1\u10d0. \u10d0\u10e1\u10d0\u10d9\u10d8\u10e1 \u10db\u10d8\u10e3\u10ee\u10d4\u10d3\u10d0\u10d5\u10d0\u10d3 \u10e9\u10d4\u10db\u10e1 \u10db\u10dd\u10db\u10d0\u10d5\u10d0\u10da\u10e1 \u10d0\u10db \u10e1\u10e4\u10d4\u10e0\u10dd\u10e8\u10d8\u10ea \u10d5\u10ee\u10d4\u10d3\u10d0\u10d5. \u10d9\u10d0\u10e0\u10d2\u10d8 \u10e1\u10d8\u10dc\u10d4\u10e0\u10d2\u10d8\u10d0\u10d0 \u2013 \u10db\u10d0\u10d7\u10d4\u10db\u10d0\u10e2\u10d8\u10d9\u10d0, \u10de\u10e0\u10dd\u10d2\u10e0\u10d0\u10db\u10d8\u10e0\u10d4\u10d1\u10d0 \u10d3\u10d0 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10d4\u10d1\u10d8\u10e1 \u10ea\u10dd\u10d3\u10dc\u10d0. \u10e4\u10d0\u10e1\u10d8\u10d0\u10dc\u10d8 \u10e5\u10d0\u10e6\u10d0\u10da\u10d3\u10d4\u10d1\u10d8\u10e1 \u10d0\u10dc\u10d0\u10da\u10d8\u10e2\u10d8\u10d9\u10d8\u10e1 \u10e1\u10e4\u10d4\u10e0\u10dd\u10e1 \u10d2\u10d0\u10dc\u10d5\u10d8\u10ee\u10d8\u10da\u10d0\u10d5. \u10d0\u10e0 \u10d2\u10d0\u10db\u10dd\u10d5\u10e0\u10d8\u10ea\u10ee\u10d0\u10d5, \u10e0\u10dd\u10db \u10d9\u10d8\u10d3\u10d4\u10d5 \u10d4\u10e0\u10d7\u10ee\u10d4\u10da \u10e8\u10d4\u10d5\u10d8\u10ea\u10d5\u10d0\u10da\u10dd \u10de\u10e0\u10dd\u10e4\u10d4\u10e1\u10d8\u10d0, \u10d0\u10dc\u10e3 \u10d3\u10d0\u10d5\u10e3\u10d1\u10e0\u10e3\u10dc\u10d3\u10d4 \u10eb\u10d5\u10d4\u10da \u10de\u10e0\u10dd\u10e4\u10d4\u10e1\u10d8\u10d0\u10e1 \u10e1\u10ee\u10d5\u10d0 \u10e1\u10e4\u10d4\u10e0\u10dd\u10d4\u10d1\u10d8\u10d3\u10d0\u10dc \u10ea\u10dd\u10d3\u10dc\u10d0-\u10d2\u10d0\u10db\u10dd\u10ea\u10d3\u10d8\u10da\u10d4\u10d1\u10d0 \u10e8\u10d4\u10d5\u10e1\u10d4\u10d1\u10e3\u10da\u10d8 \u10d1\u10d0\u10d6\u10d8\u10d7. \u10e9\u10d4\u10db\u10d7\u10d5\u10d8\u10e1 \u10e1\u10ec\u10d0\u10d5\u10da\u10d0 \u10e1\u10d0\u10e1\u10d8\u10d0\u10db\u10dd\u10d5\u10dc\u10dd \u10de\u10e0\u10dd\u10ea\u10d4\u10e1\u10d8\u10d0. \u10d0\u10e1\u10d4\u10d5\u10d4 \u10db\u10d8\u10e7\u10d5\u10d0\u10e0\u10e1 \u10d0\u10d2\u10d0\u10e0\u10d0\u10d9\u10d6\u10d4 \u10e7\u10dd\u10e4\u10dc\u10d0, \u10db\u10ea\u10d4\u10dc\u10d0\u10e0\u10d4\u10d4\u10d1\u10d8\u10e1 \u10db\u10dd\u10d5\u10da\u10d0, \u10d1\u10e3\u10dc\u10d4\u10d1\u10d0\u10e1\u10d7\u10d0\u10dc \u10e3\u10e0\u10d7\u10d8\u10d4\u10e0\u10d7\u10dd\u10d1\u10d0 \u10e9\u10d4\u10db\u10d7\u10d5\u10d8\u10e1 \u10e1\u10d0\u10e3\u10d9\u10d4\u10d7\u10d4\u10e1\u10dd \u10d3\u10d0\u10e1\u10d5\u10d4\u10dc\u10d4\u10d1\u10d0\u10d0.&nbsp;<\/p>\n\n\n\n<p><strong>&#8211; \u10ee\u10d4\u10da\u10dd\u10d5\u10dc\u10e3\u10e0\u10d8 \u10d8\u10dc\u10e2\u10d4\u10da\u10d4\u10e5\u10e2\u10d8 \u10d0\u10ee\u10e1\u10d4\u10dc\u10d4\u10d7, \u10db\u10d8\u10e1\u10db\u10d0 \u10e1\u10ec\u10e0\u10d0\u10e4\u10db\u10d0 \u10d2\u10d0\u10dc\u10d5\u10d8\u10d7\u10d0\u10e0\u10d4\u10d1\u10d0\u10db \u10d1\u10d4\u10d5\u10e0 \u10d0\u10d3\u10d0\u10db\u10d8\u10d0\u10dc\u10e1 \u10e8\u10d8\u10e8\u10d8 \u10d2\u10d0\u10e3\u10e9\u10d8\u10dc\u10d0, \u10e0\u10dd\u10db \u10d8\u10e1 \u10e3\u10d0\u10db\u10e0\u10d0\u10d5 \u10de\u10e0\u10dd\u10e4\u10d4\u10e1\u10d8\u10d0\u10e1 \u10e9\u10d0\u10d0\u10dc\u10d0\u10ea\u10d5\u10da\u10d4\u10d1\u10e1 \u10d3\u10d0 \u10d0\u10d3\u10d0\u10db\u10d8\u10d0\u10dc\u10d4\u10d1\u10d8 \u10e1\u10d0\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d8\u10e1 \u10d2\u10d0\u10e0\u10d4\u10e8\u10d4 \u10d3\u10d0\u10e0\u10e9\u10d4\u10d1\u10d8\u10d0\u10dc. \u10d7\u10e5\u10d5\u10d4\u10dc \u10e0\u10dd\u10d2\u10dd\u10e0 \u10e3\u10e7\u10e3\u10e0\u10d4\u10d1\u10d7 \u10d0\u10db \u10e1\u10d0\u10d9\u10d8\u10d7\u10ee\u10e1?&nbsp;<\/strong><\/p>\n\n\n\n<p>\u2013 \u10e7\u10d5\u10d4\u10da\u10d0 \u10e1\u10d8\u10d0\u10ee\u10da\u10d4 \u10e3\u10dc\u10d3\u10d0 \u10db\u10d8\u10d5\u10d8\u10e6\u10dd\u10d7 \u10db\u10e8\u10d5\u10d8\u10d3\u10d0\u10d3 \u10d3\u10d0 \u10d0\u10e0 \u10e3\u10dc\u10d3\u10d0 \u10d2\u10d5\u10d4\u10e8\u10d8\u10dc\u10dd\u10d3\u10d4\u10e1. \u10d7\u10e3 \u10ee\u10d4\u10da\u10dd\u10d5\u10dc\u10e3\u10e0\u10d8 \u10d8\u10dc\u10e2\u10d4\u10da\u10d4\u10e5\u10e2\u10d8 \u10e9\u10d5\u10d4\u10dc\u10e1 \u10d0\u10d3\u10d2\u10d8\u10da\u10e1 \u10d3\u10d0\u10d8\u10d9\u10d0\u10d5\u10d4\u10d1\u10e1, \u10e9\u10d5\u10d4\u10dc \u10e1\u10ee\u10d5\u10d0 \u10d2\u10d6\u10d0\u10e1 \u10d5\u10d8 \u10de\u10dd\u10d5\u10d8\u10d7. \u10d8\u10e1 \u10d2\u10d5\u10d4\u10ee\u10db\u10d0\u10e0\u10d4\u10d1\u10d0, \u10d0\u10e0 \u10d2\u10d5\u10d4\u10d1\u10e0\u10eb\u10d5\u10d8\u10e1. \u10e0\u10dd\u10ea\u10d0 \u10de\u10e0\u10dd\u10d2\u10e0\u10d0\u10db\u10d8\u10e0\u10d4\u10d1\u10d0\u10e8\u10d8 \u10d3\u10d0\u10d1\u10e0\u10e3\u10dc\u10d4\u10d1\u10d8\u10e1 \u10e1\u10e3\u10e0\u10d5\u10d8\u10da\u10d8 \u10d2\u10d0\u10db\u10d8\u10e9\u10dc\u10d3\u10d0, \u10d7\u10d0\u10d5\u10d0\u10d3 \u10ee\u10d4\u10da\u10dd\u10d5\u10dc\u10e3\u10e0 \u10d8\u10dc\u10e2\u10d4\u10da\u10d4\u10e5\u10e2\u10e1 \u10d5\u10d9\u10d8\u10d7\u10ee\u10d4 \u2013 \u10e1\u10d0\u10d3 \u10d5\u10d4\u10e0 \u10e9\u10d0\u10db\u10d0\u10dc\u10d0\u10ea\u10d5\u10da\u10d4\u10d1-\u10db\u10d4\u10d7\u10e5\u10d8. \u10db\u10d8 \u10de\u10d0\u10e1\u10e3\u10ee\u10d0, \u10e0\u10dd\u10db \u10d2\u10d0\u10e0\u10d9\u10d5\u10d4\u10e3\u10da \u10e1\u10e4\u10d4\u10e0\u10dd\u10d4\u10d1\u10e8\u10d8 \u10d0\u10d3\u10d5\u10d8\u10da\u10d0\u10d3 \u10e9\u10d0\u10db\u10d0\u10dc\u10d0\u10ea\u10d5\u10da\u10d4\u10d1\u10d3\u10d0, \u10d6\u10dd\u10d2\u10e8\u10d8 \u10d9\u10d8 \u10d5\u10d4\u10e0\u10d0. \u10e1\u10ec\u10dd\u10e0\u10d4\u10d3 \u10d8\u10db \u10db\u10d8\u10db\u10d0\u10e0\u10d7\u10e3\u10da\u10d4\u10d1\u10d8\u10d7 \u10d2\u10d0\u10d3\u10d0\u10d5\u10ec\u10e7\u10d5\u10d8\u10e2\u10d4 \u10d2\u10d0\u10dc\u10d5\u10d8\u10d7\u10d0\u10e0\u10d4\u10d1\u10d0, \u10e1\u10d0\u10d3\u10d0\u10ea \u10d5\u10d4\u10e0 \u10e9\u10d0\u10db\u10d0\u10dc\u10d0\u10ea\u10d5\u10da\u10d4\u10d1\u10e1. \u10db\u10d8\u10db\u10d0\u10e9\u10dc\u10d8\u10d0, \u10e0\u10dd\u10db \u10ee\u10d4\u10da\u10dd\u10d5\u10dc\u10e3\u10e0\u10d8 \u10d8\u10dc\u10e2\u10d4\u10da\u10d4\u10e5\u10e2\u10d8 \u10db\u10d4\u10d2\u10dd\u10d1\u10d0\u10e0\u10d8\u10d0 \u10d3\u10d0 \u10d0\u10e0\u10d0 \u10db\u10e2\u10d4\u10e0\u10d8. \u10d0\u10d3\u10e0\u10d4 \u10d8\u10e7\u10dd \u10d8\u10dc\u10d3\u10e3\u10e1\u10e2\u10e0\u10d8\u10e3\u10da\u10d8 \u10d3\u10d0 \u10e2\u10d4\u10e5\u10dc\u10d8\u10d9\u10e3\u10e0\u10d8 \u10e0\u10d4\u10d5\u10dd\u10da\u10e3\u10ea\u10d8\u10d4\u10d1\u10d8\u10ea, \u10e0\u10dd\u10db\u10da\u10d4\u10d1\u10db\u10d0\u10ea \u10d9\u10d0\u10ea\u10dd\u10d1\u10e0\u10d8\u10dd\u10d1\u10d0 \u10ec\u10d8\u10dc \u10ec\u10d0\u10d8\u10e7\u10d5\u10d0\u10dc\u10d0. \u10db\u10d4 \u10d5\u10e4\u10d8\u10e5\u10e0\u10dd\u10d1, \u10e0\u10dd\u10db \u10d4\u10e1 \u10e2\u10d4\u10e5\u10dc\u10dd\u10da\u10dd\u10d2\u10d8\u10e3\u10e0\u10d8 \u10de\u10e0\u10dd\u10d2\u10e0\u10d4\u10e1\u10d8\u10ea \u10ec\u10d0\u10d0\u10d3\u10d2\u10d4\u10d1\u10d0 \u10e1\u10d0\u10d6\u10dd\u10d2\u10d0\u10d3\u10dd\u10d4\u10d1\u10d0\u10e1 \u10d3\u10d0 \u10e3\u10e4\u10e0\u10dd \u10db\u10d4\u10e2 \u10e1\u10d0\u10e0\u10d2\u10d4\u10d1\u10d4\u10da\u10e1 \u10db\u10dd\u10e3\u10e2\u10d0\u10dc\u10e1, \u10d5\u10d8\u10d3\u10e0\u10d4 \u10d6\u10d8\u10d0\u10dc\u10e1. \u10d6\u10dd\u10d2\u10d8\u10d4\u10e0\u10d7\u10d8 \u10e1\u10d0\u10db\u10e3\u10e8\u10d0\u10dd \u10d0\u10d3\u10d2\u10d8\u10da\u10d8 \u10d3\u10d0\u10d8\u10d9\u10d0\u10e0\u10d2\u10d4\u10d1\u10d0, \u10db\u10d0\u10d2\u10e0\u10d0\u10db \u10e0\u10d0\u10ea \u10d3\u10d0\u10e0\u10e9\u10d4\u10d1\u10d0 \u10e3\u10e4\u10e0\u10dd \u10e1\u10d0\u10d8\u10dc\u10e2\u10d4\u10e0\u10d4\u10e1\u10dd \u10d3\u10d0 \u10dc\u10d0\u10d9\u10da\u10d4\u10d1 \u10e0\u10e3\u10e2\u10d8\u10dc\u10e3\u10da\u10d8 \u10d8\u10e5\u10dc\u10d4\u10d1\u10d0. \u10db\u10dd\u10db\u10d0\u10d5\u10d0\u10da\u10e1 \u10d8\u10db\u10d4\u10d3\u10d8\u10d7 \u10d5\u10e3\u10e7\u10e3\u10e0\u10d4\u10d1. \u10d0\u10d3\u10d0\u10db\u10d8\u10d0\u10dc\u10d4\u10d1\u10db\u10d0 \u10d0\u10e5\u10d0\u10db\u10d3\u10d4 \u10d8\u10ea\u10dd\u10d3\u10dc\u10d4\u10dc \u10e0\u10dd\u10d2\u10dd\u10e0 \u10d2\u10d0\u10d3\u10d0\u10d8\u10e0\u10e9\u10d8\u10dc\u10dd\u10dc \u10d7\u10d0\u10d5\u10d8 \u10d3\u10d0 \u10db\u10dd\u10db\u10d0\u10d5\u10d0\u10da\u10e8\u10d8\u10ea \u10e8\u10d4\u10eb\u10da\u10d4\u10d1\u10d4\u10dc \u10d0\u10db\u10d0\u10e1.&nbsp;<\/p>\n\n\n\n<p><strong>\u10d4\u10e1\u10d0\u10e3\u10d1\u10e0\u10d0 \u10db\u10d0\u10d9\u10d0 \u10ee\u10d0\u10e0\u10d0\u10d6\u10d8\u10e8\u10d5\u10d8\u10da\u10d8<\/strong><\/p>\n\n\n\n<p><strong><em>\u10d8\u10dc\u10e2\u10d4\u10e0\u10d5\u10d8\u10e3 \u10d2\u10d0\u10db\u10dd\u10e5\u10d5\u10d4\u10e7\u10dc\u10d3\u10d0 \u10df\u10e3\u10e0\u10dc\u10d0\u10da \u201e\u10d0\u10e3\u10d3\u10d8\u10e2\u10d8, \u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10d0, \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10d4\u10d1\u10d8\u201c-\u10e1 2025 \u10ec\u10da\u10d8\u10e1 \u10dd\u10e5\u10e2\u10dd\u10db\u10d1\u10e0\u10d8\u10e1 \u211610(310)-\u10e8\u10d8<\/em><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u10d8\u10dc\u10e2\u10d4\u10e0\u10d5\u10d8\u10e3 \u10d2\u10d0\u10db\u10dd\u10e5\u10d5\u10d4\u10e7\u10dc\u10d3\u10d0 \u10df\u10e3\u10e0\u10dc\u10d0\u10da \u201e\u10d0\u10e3\u10d3\u10d8\u10e2\u10d8, \u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10d0, \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10d4\u10d1\u10d8\u201c-\u10e1 2025 \u10ec\u10da\u10d8\u10e1 \u10dd\u10e5\u10e2\u10dd\u10db\u10d1\u10e0\u10d8\u10e1 \u211610(310)-\u10e8\u10d8<\/p>\n","protected":false},"author":5,"featured_media":1556,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"class_list":{"0":"post-1555","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-interview"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u10d8\u10dc\u10e2\u10d4\u10e0\u10d5\u10d8\u10e3 \u201e\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da\u10d8 \u10e3\u10dc\u10d8\u10d5\u10d4\u10e0\u10e1\u10d8\u10e2\u10d4\u10e2\u10d8\u10e1\u201c \u10da\u10d4\u10e5\u10e2\u10dd\u10e0 \u10da\u10d8\u10d0 \u10dc\u10d0\u10d3\u10d8\u10d1\u10d0\u10d8\u10eb\u10d4\u10e1\u10d7\u10d0\u10dc - aafpress.ge<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" 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