{"id":5736,"date":"2025-07-16T20:44:39","date_gmt":"2025-07-16T18:44:39","guid":{"rendered":"https:\/\/tulipemedia.com\/?p=5736"},"modified":"2026-04-05T18:06:52","modified_gmt":"2026-04-05T16:06:52","slug":"compte-de-resultat","status":"publish","type":"post","link":"https:\/\/tulipemedia.com\/ar\/compte-de-resultat\/","title":{"rendered":"\u062a\u0639\u0644\u0645 \u0643\u064a\u0641\u064a\u0629 \u0642\u0631\u0627\u0621\u0629 \u0648\u0641\u0647\u0645 \u0648\u062a\u0641\u0633\u064a\u0631 \u0628\u064a\u0627\u0646 \u0627\u0644\u062f\u062e\u0644"},"content":{"rendered":"<p>\u0643\u0645\u0627 \u0631\u0623\u064a\u0646\u0627 \u0641\u064a \u0627\u0644\u0641\u0635\u0644 \u0627\u0644\u0633\u0627\u0628\u0642\u060c \u062a\u062a\u0636\u0645\u0646 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u062b\u064a\u0642\u062a\u064a\u0646 \u0623\u0633\u0627\u0633\u064a\u062a\u064a\u0646 \u0644\u0641\u0647\u0645 \u0648\u0636\u0639 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\u0639\u0645\u0648\u062f\u064a\u0646)<\/h3>\n<table>\n<thead>\n<tr>\n<th data-col-size=\"md\"><strong>\u0645\u0646\u062a\u062c\u0627\u062a<\/strong><\/th>\n<th data-col-size=\"lg\"><strong>\u0631\u0633\u0648\u0645<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td data-col-size=\"md\">\u0635\u0627\u0641\u064a \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a<\/td>\n<td data-col-size=\"lg\">\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0627\u0644\u0633\u0644\u0639<\/td>\n<\/tr>\n<tr>\n<td data-col-size=\"md\">\u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0645\u062e\u0632\u0646<\/td>\n<td data-col-size=\"lg\">\u0627\u0644\u062a\u063a\u064a\u064a\u0631 \u0641\u064a \u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0628\u0636\u0627\u0626\u0639<\/td>\n<\/tr>\n<tr>\n<td data-col-size=\"md\">\u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u062b\u0627\u0628\u062a\u0629<\/td>\n<td data-col-size=\"lg\">\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0648\u062a\u0648\u0631\u064a\u062f\u0627\u062a \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645<\/td>\n<\/tr>\n<tr>\n<td data-col-size=\"md\">\u0625\u0639\u0627\u0646\u0627\u062a \u0627\u0644\u062a\u0634\u063a\u064a\u0644<\/td>\n<td data-col-size=\"lg\">\u0627\u0644\u062a\u063a\u064a\u0631 \u0641\u064a \u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645<\/td>\n<\/tr>\n<tr>\n<td data-col-size=\"md\">\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u0623\u062e\u0631\u0649<\/td>\n<td data-col-size=\"lg\">\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0623\u062e\u0631\u0649 \u0648\u0631\u0633\u0648\u0645 \u062e\u0627\u0631\u062c\u064a\u0629<\/td>\n<\/tr>\n<tr>\n<td data-col-size=\"md\">\u0639\u0643\u0633 \u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0648\u0627\u0644\u0645\u062e\u0635\u0635\u0627\u062a<\/td>\n<td data-col-size=\"lg\">\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0631\u0633\u0648\u0645 \u0648\u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0627\u062a \u0627\u0644\u0645\u0645\u0627\u062b\u0644\u0629<\/td>\n<\/tr>\n<tr>\n<td data-col-size=\"md\">\u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/td>\n<td data-col-size=\"lg\">\u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0648\u0627\u0644\u0623\u062c\u0648\u0631<\/td>\n<\/tr>\n<tr>\n<td data-col-size=\"md\">\u0645\u0646\u062a\u062c\u0627\u062a \u0627\u0633\u062a\u062b\u0646\u0627\u0626\u064a\u0629<\/td>\n<td data-col-size=\"lg\">\u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629<\/td>\n<\/tr>\n<tr>\n<td data-col-size=\"md\"><\/td>\n<td data-col-size=\"lg\">\u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0648\u0627\u0644\u0645\u062e\u0635\u0635\u0627\u062a<\/td>\n<\/tr>\n<tr>\n<td data-col-size=\"md\"><\/td>\n<td data-col-size=\"lg\">\u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/td>\n<\/tr>\n<tr>\n<td data-col-size=\"md\"><\/td>\n<td data-col-size=\"lg\">\u0631\u0633\u0648\u0645 \u0627\u0633\u062a\u062b\u0646\u0627\u0626\u064a\u0629<\/td>\n<\/tr>\n<tr>\n<td data-col-size=\"md\"><\/td>\n<td data-col-size=\"lg\">\u0645\u0634\u0627\u0631\u0643\u0629 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0641\u064a \u0627\u0644\u0646\u062a\u0627\u0626\u062c<\/td>\n<\/tr>\n<tr>\n<td data-col-size=\"md\"><\/td>\n<td data-col-size=\"lg\">\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d<\/td>\n<\/tr>\n<tr>\n<td data-col-size=\"md\"><strong>\u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a<\/strong><\/td>\n<td data-col-size=\"lg\"><strong>\u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0631\u0633\u0648\u0645<\/strong><\/td>\n<\/tr>\n<tr>\n<td data-col-size=\"md\"><strong>\u2192 \u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u0635\u0627\u0641\u064a\u0629 \u0644\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/strong> (\u0631\u0628\u062d \u0623\u0648 \u062e\u0633\u0627\u0631\u0629)<\/td>\n<td data-col-size=\"lg\">(\u0644\u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u062a\u0648\u0627\u0632\u0646 \u0641\u064a \u0627\u0644\u062c\u062f\u0648\u0644)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u0627\u0644\u062a\u0646\u0633\u064a\u0642 \u0627\u0644\u0631\u0623\u0633\u064a (\u0642\u0627\u0626\u0645\u0629 \u0645\u062a\u062f\u0631\u062c\u0629 \u0645\u0639 \u0645\u0628\u064a\u0639\u0627\u062a \u0648\u0633\u064a\u0637\u0629) \u2013 \u0627\u0644\u0646\u0633\u062e\u0629 \u0627\u0644\u0631\u0633\u0645\u064a\u0629<\/h3>\n<p>\u064a\u0639\u0631\u0636 \u0627\u0644\u062a\u0646\u0633\u064a\u0642 \u0627\u0644\u0639\u0645\u0648\u062f\u064a \u0627\u0644\u0623\u0631\u0635\u062f\u0629 \u0627\u0644\u0648\u0633\u064a\u0637\u0629 (\u0645\u0646 \u0627\u0644\u0623\u0648\u0644 \u0625\u0644\u0649 \u0627\u0644\u062d\u0627\u062f\u064a \u0639\u0634\u0631) \u0644\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0623\u062f\u0627\u0621 \u0628\u0634\u0643\u0644 \u0623\u0641\u0636\u0644. \u0639\u0645\u0644\u064a\u064b\u0627\u060c \u062a\u064f\u0639\u062f\u0651 \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062a\u064a \u064a\u0631\u0633\u0644\u0647\u0627 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0625\u0644\u0649 \u0639\u0645\u064a\u0644\u0647 \u0646\u0633\u062e\u0629\u064b \u0645\u0628\u0633\u0637\u0629\u064b \u0645\u0648\u062c\u0647\u0629\u064b \u0644\u0644\u0625\u062f\u0627\u0631\u0629: \u0641\u0647\u064a \u062a\u062a\u0636\u0645\u0646 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u060c \u0648\u0644\u0643\u0646\u0647\u0627 \u0644\u0627 \u062a\u062a\u0636\u0645\u0646 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0642\u0628\u0644 \u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0648\u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643 (EBITDA)\u060c \u0648\u0627\u0644\u062a\u064a \u062a\u064f\u062e\u0635\u0635 \u0639\u0627\u062f\u0629\u064b \u0644\u0644\u0648\u062b\u0627\u0626\u0642 \u0627\u0644\u062a\u062d\u0644\u064a\u0644\u064a\u0629 \u0627\u0644\u062a\u0643\u0645\u064a\u0644\u064a\u0629 (\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0625\u062f\u0627\u0631\u0629\u060c \u0648\u0627\u0644\u062a\u0648\u0642\u0639\u0627\u062a\u060c \u0648\u0645\u0627 \u0625\u0644\u0649 \u0630\u0644\u0643). \u0641\u064a \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u062f\u0648\u0631\u0629\u060c \u0633\u0623\u0639\u0631\u0636 \u0644\u0643\u0645 \u0627\u0644\u0639\u0631\u0636 \u0627\u0644\u062a\u0642\u062f\u064a\u0645\u064a \u0627\u0644\u0642\u064a\u0627\u0633\u064a \u0627\u0644\u0630\u064a \u062a\u062a\u0644\u0642\u0648\u0646\u0647 \u0643\u0623\u0635\u062d\u0627\u0628 \u0623\u0639\u0645\u0627\u0644 \u0645\u0646 \u0645\u062d\u0627\u0633\u0628\u0643\u0645\u060c \u0648\u0644\u0643\u0646 \u0625\u0644\u064a\u0643\u0645 \u0627\u0644\u0646\u0633\u062e\u0629 \u0627\u0644\u0623\u0643\u062b\u0631 \u062a\u0641\u0635\u064a\u0644\u064b\u0627 \u0627\u0644\u062a\u064a \u064a\u062c\u0628 \u062a\u0630\u0643\u0631\u0647\u0627\u060c \u0644\u0641\u0647\u0645 \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062f\u062e\u0644 \u0648\u0627\u0644\u0623\u0631\u0635\u062f\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0627\u0644\u0648\u0633\u064a\u0637\u0629 \u0641\u0647\u0645\u064b\u0627 \u0643\u0627\u0645\u0644\u064b\u0627 \u062f\u0641\u0639\u0629\u064b \u0648\u0627\u062d\u062f\u0629:<\/p>\n<p><strong>\u0628\u064a\u0627\u0646 \u0627\u0644\u062f\u062e\u0644 (\u0628\u0635\u064a\u063a\u0629 \u0639\u0645\u0648\u062f\u064a\u0629 - \u0628\u0637\u0628\u064a\u0639\u062a\u0647)<\/strong><\/p>\n<p><strong>\u0623\u0648\u0644\u0627\u064b: \u0625\u0646\u062a\u0627\u062c \u0627\u0644\u062a\u0645\u0631\u064a\u0646<\/strong><br \/>\n+ \u0635\u0627\u0641\u064a \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a<br \/>\n+ \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0645\u062e\u0632\u0646<br \/>\n+ \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644\u064a<\/p>\n<p><strong>\u062b\u0627\u0646\u064a\u0627\u064b: \u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0627\u0644\u062a\u0645\u0631\u064a\u0646<\/strong><br \/>\n\u2013 \u0634\u0631\u0627\u0621 \u0627\u0644\u0628\u0636\u0627\u0626\u0639<br \/>\n\u2013 \u062a\u063a\u064a\u064a\u0631 \u0641\u064a \u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0628\u0636\u0627\u0626\u0639<br \/>\n\u2013 \u0634\u0631\u0627\u0621 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645<br \/>\n\u2013 \u0627\u0644\u062a\u063a\u064a\u0631 \u0641\u064a \u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645<br \/>\n\u2013 \u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0623\u062e\u0631\u0649 \u0648\u0646\u0641\u0642\u0627\u062a \u062e\u0627\u0631\u062c\u064a\u0629<\/p>\n<p><strong>\u062b\u0627\u0644\u062b\u064b\u0627: \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 (\u0627\u0644\u062c\u0632\u0621 \u0627\u0644\u0623\u0648\u0644 - \u0627\u0644\u062c\u0632\u0621 \u0627\u0644\u062b\u0627\u0646\u064a)<\/strong><\/p>\n<p><strong>\u0631\u0627\u0628\u0639\u0627\u064b: \u0641\u0627\u0626\u0636 \u0627\u0644\u062a\u0634\u063a\u064a\u0644 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a<\/strong><br \/>\n+ \u0625\u0639\u0627\u0646\u0627\u062a \u0627\u0644\u062a\u0634\u063a\u064a\u0644<br \/>\n\u2013 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0631\u0633\u0648\u0645 \u0648\u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0627\u062a \u0627\u0644\u0645\u0645\u0627\u062b\u0644\u0629<br \/>\n\u2013 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 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\u0628\u064a\u0627\u0646 \u0627\u0644\u062f\u062e\u0644.<\/strong>.<\/p>\n<p>\u062a\u062c\u062f\u0631 \u0627\u0644\u0625\u0634\u0627\u0631\u0629 \u0623\u064a\u0636\u064b\u0627 \u0625\u0644\u0649 \u0623\u0646 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u062d\u0627\u0644\u064a \u0642\u0628\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 (\u0627\u0644\u0633\u0637\u0631 \u0627\u0644\u0633\u0627\u0628\u0639) \u0648\u0627\u0644\u0631\u0628\u062d \u0645\u0646 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0639\u0627\u062f\u064a\u0629 (\u0627\u0644\u0633\u0637\u0631 \u0627\u0644\u062b\u0627\u0645\u0646) \u0645\u062a\u0637\u0627\u0628\u0642\u0627\u0646.<\/p>\n<p>\u064a\u064f\u062d\u0633\u0628 \u0627\u0644\u0623\u0648\u0644 \u0639\u0646 \u0637\u0631\u064a\u0642 \u0627\u0644\u062c\u0645\u0639 \u0627\u0644\u0645\u0628\u0627\u0634\u0631 (\u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a + \u0627\u0644\u0645\u0627\u0644\u064a). \u0623\u0645\u0627 \u0627\u0644\u062b\u0627\u0646\u064a 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\u0628\u0646\u062f\u060c \u0633\u0648\u0627\u0621 \u0645\u0646 \u062d\u064a\u062b \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0623\u0648 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a. \u0648\u0644\u0643\u0646 \u0642\u0628\u0644 \u0630\u0644\u0643\u060c \u0627\u0633\u0645\u062d\u0648\u0627 \u0644\u064a \u0628\u062a\u0637\u0631\u0642 \u0645\u0648\u062c\u0632 \u0625\u0644\u0649 \u062f\u0644\u064a\u0644 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0639\u0627\u0645.<\/p>\n<h2>\u062e\u0637\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 (PCG)<\/h2>\n<p>\u0641\u064a \u062e\u0637\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 (PCG)\u060c \u0648\u0647\u064a \u0648\u062b\u064a\u0642\u0629 \u0641\u0631\u0646\u0633\u064a\u0629 \u062a\u0635\u0646\u0641 \u062c\u0645\u064a\u0639 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0629 (\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0627\u0644\u0628\u0636\u0627\u0626\u0639\u060c \u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646\u060c \u0625\u0644\u062e)\u060c \u062a\u064f\u062c\u0645\u0639 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u062d\u0633\u0628 \u0627\u0644\u0641\u0626\u0629 \u0648\u064a\u064f\u062e\u0635\u0635 \u0644\u0647\u0627 \u0631\u0642\u0645. \u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644\u060c \u062a\u064f\u062f\u0631\u062c \u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0641\u064a \u0627\u0644\u062d\u0633\u0627\u0628 \u0631\u0642\u0645 64.<\/p>\n<p>\u0633\u0623\u0639\u0648\u062f \u0625\u0644\u0649 PCG \u0628\u0627\u0644\u062a\u0641\u0635\u064a\u0644 \u0644\u0627\u062d\u0642\u064b\u0627\u060c \u0648\u062e\u0627\u0635\u0629 \u0644\u0644\u0642\u0627\u0631\u0626 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u060c \u0644\u0623\u0646 \u0647\u0630\u0647 \u0627\u0644\u0648\u062b\u064a\u0642\u0629 \u062a\u062a\u0639\u0644\u0642 \u062a\u062d\u062f\u064a\u062f\u064b\u0627 \u0628\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629\u060c \u0648\u0644\u0643\u0646 \u0644\u0643\u064a \u064a\u0641\u0647\u0645\u0647\u0627 \u0627\u0644\u062c\u0645\u064a\u0639: \u064a\u0633\u0645\u062d \u0644\u0643 PCG \u0628\u0634\u0643\u0644 \u0623\u0633\u0627\u0633\u064a \u0628\u0627\u0644\u0639\u062b\u0648\u0631 \u0639\u0644\u0649 \u0631\u0642\u0645 \u0627\u0644\u062d\u0633\u0627\u0628 \u0627\u0644\u0645\u0639\u0646\u064a \u0628\u0645\u0639\u0627\u0645\u0644\u0629 \u0645\u062d\u0627\u0633\u0628\u064a\u0629.<\/p>\n<p>\u0641\u064a \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0627\u0644\u0641\u0631\u0646\u0633\u064a (PCG)\u060c \u062a\u064f\u062f\u0631\u062c \u062c\u0645\u064a\u0639 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062f\u062e\u0644 \u0641\u064a \u0627\u0644\u0641\u0626\u062a\u064a\u0646 6 (\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a) \u06487 (\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a). \u0623\u0645\u0627 \u0628\u0627\u0642\u064a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u062a\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629.<\/p>\n<p>\u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0627\u0644\u0645\u0643\u0627\u0641\u0626 \u0644\u0645\u0639\u0627\u064a\u064a\u0631 PCG \u0647\u0648 \u0645\u0639\u0627\u064a\u064a\u0631 IFRS.<\/p>\n<p>\u0641\u064a\u0645\u0627 \u064a\u0644\u064a \u0635\u0648\u0631\u0629 \u062a\u0639\u0637\u064a\u0643 \u0641\u0643\u0631\u0629 \u0639\u0646 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0648\u062c\u0648\u062f\u0629 \u0641\u064a PCG\u060c \u0648\u064a\u062d\u062a\u0648\u064a \u0628\u064a\u0627\u0646 \u0627\u0644\u062f\u062e\u0644 \u0647\u0646\u0627 \u0639\u0644\u0649 \u0627\u0644\u0639\u0645\u0648\u062f\u064a\u0646 6 \u06487\u060c \u0648\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u0645\u0646 60 \u0625\u0644\u0649 65\u060c \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0627\u0644\u062d\u0633\u0627\u0628 68:<\/p>\n<figure id=\"attachment_5742\" aria-describedby=\"caption-attachment-5742\" style=\"width: 676px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-large wp-image-5742\" src=\"https:\/\/tulipemedia.com\/wp-content\/uploads\/sites\/3\/2025\/07\/PCG-676x1024.png\" alt=\"\u062e\u0637\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0639\u0627\u0645\u0629\" width=\"676\" height=\"1024\" title=\"\" srcset=\"https:\/\/tulipemedia.com\/wp-content\/uploads\/sites\/3\/2025\/07\/PCG-676x1024.png 676w, https:\/\/tulipemedia.com\/wp-content\/uploads\/sites\/3\/2025\/07\/PCG-198x300.png 198w, https:\/\/tulipemedia.com\/wp-content\/uploads\/sites\/3\/2025\/07\/PCG-8x12.png 8w, https:\/\/tulipemedia.com\/wp-content\/uploads\/sites\/3\/2025\/07\/PCG-600x908.png 600w, https:\/\/tulipemedia.com\/wp-content\/uploads\/sites\/3\/2025\/07\/PCG.png 716w\" sizes=\"auto, (max-width: 676px) 100vw, 676px\" \/><figcaption id=\"caption-attachment-5742\" class=\"wp-caption-text\">\u062e\u0637\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0639\u0627\u0645\u0629<\/figcaption><\/figure>\n<p>\u0625\u0630\u0627 \u0643\u0627\u0646 \u0647\u0630\u0627 \u0627\u0644\u0645\u0633\u062a\u0646\u062f \u063a\u064a\u0631 \u0645\u0623\u0644\u0648\u0641 \u0644\u0643 \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u0645\u0631\u062d\u0644\u0629\u060c \u0641\u0644\u0627 \u062a\u0642\u0644\u0642: \u0633\u0623\u0634\u0631\u062d\u0647 \u0644\u0627\u062d\u0642\u064b\u0627. \u062d\u0627\u0644\u064a\u064b\u0627\u060c \u0643\u0644 \u0645\u0627 \u0639\u0644\u064a\u0643 \u0641\u0647\u0645\u0647 \u0647\u0648 \u0623\u0646 \u0627\u0644\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 \u0627\u0644\u0645\u0642\u0628\u0648\u0644\u0629 \u0639\u0645\u0648\u0645\u064b\u0627 (PCG) \u062a\u064f\u062f\u0631\u062c \u0643\u0644 \u062d\u0633\u0627\u0628 (\u062d\u0633\u0627\u0628 \u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0623\u0648 \u0625\u064a\u0631\u0627\u062f\u0627\u062a\u060c \u0623\u0648 \u062d\u0633\u0627\u0628 \u0641\u064a \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629). \u0648\u0641\u064a\u0645\u0627 \u064a\u062a\u0639\u0644\u0642 \u0628\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062f\u062e\u0644\u060c \u062a\u064f\u062e\u0635\u0635 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 \u0631\u0642\u0645\u064b\u0627 \u0644\u0643\u0644 \u062d\u0633\u0627\u0628 \u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0623\u0648 \u0625\u064a\u0631\u0627\u062f\u0627\u062a\u060c \u0645\u0645\u0627 \u064a\u064f\u0633\u0647\u0644 \u062a\u0635\u0646\u064a\u0641 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0648\u062a\u062d\u062f\u064a\u062f\u0647\u0627 \u0623\u062b\u0646\u0627\u0621 \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629.<\/p>\n<p>\u0625\u0630\u0627 \u0643\u0646\u062a \u0642\u0627\u0631\u0626\u064b\u0627 \u062f\u0648\u0644\u064a\u064b\u0627\u060c \u0641\u0625\u0646 PCG \u0644\u0627 \u064a\u0647\u0645\u0643\u060c \u0648\u0633\u0646\u0639\u0648\u062f \u0625\u0644\u0649 \u0645\u0639\u0627\u064a\u064a\u0631 IFRS \u0644\u0627\u062d\u0642\u064b\u0627.<\/p>\n<p>\u0643\u0627\u0646 \u0627\u0644\u0647\u062f\u0641 \u0645\u0646 \u0647\u0630\u0627 \u0627\u0644\u0627\u0633\u062a\u0637\u0631\u0627\u062f \u0647\u0648 \u0634\u0631\u062d \u0633\u0628\u0628 \u062a\u0631\u0642\u064a\u0645 \u0628\u0639\u0636 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0628\u0642\u064a\u0629 \u0647\u0630\u0647 \u0627\u0644\u062f\u0648\u0631\u0629\u060c \u0648\u0630\u0644\u0643 \u0628\u0647\u062f\u0641 \u0627\u0644\u0628\u062f\u0621 \u0641\u064a \u0631\u0641\u0639 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0648\u0639\u064a \u0628\u0647\u0630\u0647 \u0627\u0644\u062a\u0631\u0642\u064a\u0645\u0627\u062a\u060c \u0648\u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0642\u0627\u0631\u0626 \u0627\u0644\u0641\u0631\u0646\u0633\u064a \u0644\u0647\u0630\u0647 \u0627\u0644\u062f\u0648\u0631\u0629.<\/p>\n<p>\u0644\u0646\u0639\u062f \u0627\u0644\u0622\u0646 \u0625\u0644\u0649 \u0628\u064a\u0627\u0646 \u0627\u0644\u062f\u062e\u0644.<\/p>\n<h2>\u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0628\u064a\u0646 \u062d\u0633\u0627\u0628 \u0627\u0644\u0631\u0628\u062d \u0648\u0627\u0644\u062e\u0633\u0627\u0631\u0629 \u062d\u0633\u0628 \u0627\u0644\u0637\u0628\u064a\u0639\u0629 \u0648\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u062c\u063a\u0631\u0627\u0641\u064a\u0629<\/h2>\n<p>\u062a\u064f\u0639\u062f\u0651 \u0645\u0648\u0627\u0632\u064a\u0646 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0629 \u0645\u0624\u0634\u0631\u0627\u062a \u0625\u062f\u0627\u0631\u064a\u0629 \u062a\u064f\u0633\u062a\u062e\u062f\u0645 \u0644\u062a\u0642\u064a\u064a\u0645 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 \u0645\u0646 \u0645\u0646\u0638\u0648\u0631 \u062a\u062d\u0644\u064a\u0644\u064a. \u0628\u0628\u0633\u0627\u0637\u0629\u060c \u062a\u0633\u0645\u062d \u0647\u0630\u0647 \u0627\u0644\u0645\u0624\u0634\u0631\u0627\u062a \u0628\u062a\u062d\u0644\u064a\u0644 \u0628\u0646\u0648\u062f \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062f\u062e\u0644 \u0644\u0634\u0631\u062d \u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u0629 \u0627\u0644\u0635\u0627\u0641\u064a\u0629 \u0648\u062a\u0641\u0633\u064a\u0631\u0647\u0627.<\/p>\n<p>\u0625\u0646 \u0645\u0627 \u064a\u062b\u064a\u0631 \u0627\u0644\u0627\u0647\u062a\u0645\u0627\u0645 \u0641\u064a \u0627\u0644\u0647\u064a\u0643\u0644 \u0627\u0644\u0631\u0633\u0645\u064a \u0644\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062f\u062e\u0644\u060c \u0627\u0644\u0630\u064a \u0623\u0648\u0635\u062a \u0628\u0647 \u0644\u062c\u0646\u0629 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629\u060c \u0647\u0648 \u0623\u0646 \u0647\u0630\u0627 \u0627\u0644\u0647\u064a\u0643\u0644 \u064a\u0633\u0645\u062d \u0628\u062a\u0642\u0633\u064a\u0645 \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062f\u062e\u0644 \u0625\u0644\u0649 \u062c\u062f\u0648\u0644 \u064a\u062d\u062a\u0648\u064a \u0639\u0644\u0649 \u0623\u0631\u0635\u062f\u0629 \u0648\u0633\u064a\u0637\u0629 \u0645\u062e\u062a\u0644\u0641\u0629: \u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 (\u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0629\u060c \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u0628\u0646\u0634\u0627\u0637\u0647\u0627 \u0627\u0644\u0631\u0626\u064a\u0633\u064a)\u060c \u0648\u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (\u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0629\u060c \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u062f\u064a\u0646 \u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644\u060c \u0623\u0648 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0645\u062a\u0639\u0644\u0642 \u0628\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a\u0647\u0627 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u0647\u064a \u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0644\u064a\u0633\u062a \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u0631\u0626\u064a\u0633\u064a \u0644\u0644\u0634\u0631\u0643\u0629)\u060c \u0648\u0623\u062e\u064a\u0631\u0627\u064b \u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u063a\u064a\u0631 \u0627\u0644\u0639\u0627\u062f\u064a\u0629 (\u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u0627\u0644\u0645\u0643\u0627\u0633\u0628 \u0648\u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0623\u062d\u062f\u0627\u062b \u0627\u0644\u0627\u0633\u062a\u062b\u0646\u0627\u0626\u064a\u0629 \u0627\u0644\u062a\u064a \u0644\u0627 \u062a\u0634\u0643\u0644 \u062c\u0632\u0621\u0627\u064b \u0645\u0646 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u0631\u0626\u064a\u0633\u064a \u0644\u0644\u0634\u0631\u0643\u0629).<\/p>\n<p>\u064a\u0645\u0643\u0646 \u0639\u0631\u0636 \u0628\u064a\u0627\u0646 \u0627\u0644\u0631\u0628\u062d \u0648\u0627\u0644\u062e\u0633\u0627\u0631\u0629 \u0628\u0637\u0628\u064a\u0639\u062a\u0647 (PCG) \u0628\u0637\u0631\u064a\u0642\u062a\u064a\u0646 \u0645\u062a\u0643\u0627\u0645\u0644\u062a\u064a\u0646:<\/p>\n<ul>\n<li>\u0627\u0644\u062a\u0635\u0646\u064a\u0641 \u0627\u0644\u062a\u0642\u0644\u064a\u062f\u064a \u062d\u0633\u0628 \u0627\u0644\u0641\u0626\u0627\u062a \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 (\u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 \/ \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \/ \u0627\u0644\u0627\u0633\u062a\u062b\u0646\u0627\u0626\u064a\u0629): \u0647\u0630\u0627 \u0647\u0648 \u0627\u0644\u0647\u064a\u0643\u0644 \u0627\u0644\u0631\u0633\u0645\u064a \u0627\u0644\u0623\u0643\u062b\u0631 \u062f\u0642\u0629\u064b \u0648\u0641\u0642\u064b\u0627 \u0644\u0644\u0646\u0645\u0648\u0630\u062c \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u060c \u0645\u0639 \u062a\u0641\u0635\u064a\u0644 \u062c\u0645\u064a\u0639 \u0627\u0644\u0628\u0646\u0648\u062f. \u0648\u0647\u0648 \u0645\u062b\u0627\u0644\u064a \u0644\u0641\u0647\u0645 \u062d\u0633\u0627\u0628 \u0627\u0644\u0623\u0631\u0635\u062f\u0629 \u0627\u0644\u0631\u0633\u0645\u064a\u0629 (\u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0642\u0628\u0644 \u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628\u060c \u0648\u0639\u0627\u0626\u062f \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u060c \u0648\u0635\u0627\u0641\u064a \u0627\u0644\u062f\u062e\u0644).<\/li>\n<li>\u0627\u0644\u0639\u0631\u0636 \u0627\u0644\u062a\u062d\u0644\u064a\u0644\u064a \u0648\u0641\u0642\u064b\u0627 \u0644\u0644\u062f\u0648\u0631\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 (\u0627\u0644\u0645\u0633\u062a\u0648\u062d\u0649 \u0645\u0646 \u0641\u064a\u0631\u0646\u064a\u0645\u064a\u0646): \u0625\u0646\u0647 \u0623\u0643\u062b\u0631 \u0625\u064a\u062c\u0627\u0632\u064b\u0627 \u0648\u0641\u0627\u0626\u062f\u0629 \u062a\u0639\u0644\u064a\u0645\u064a\u0629. \u0641\u0647\u0648 \u064a\u062c\u0645\u0639 \u0627\u0644\u062e\u0637\u0648\u0637 \u0644\u062a\u0648\u0636\u064a\u062d \u0645\u0646\u0637\u0642 \u062e\u0644\u0642 \u0627\u0644\u062b\u0631\u0648\u0629 \u0628\u0634\u0643\u0644 \u0623\u0641\u0636\u0644\u060c \u0648\u064a\u064f\u0638\u0647\u0631 \u0628\u0648\u0636\u0648\u062d \u0641\u0627\u0626\u0636 \u0627\u0644\u062a\u0634\u063a\u064a\u0644 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a.<\/li>\n<\/ul>\n<p>\u0625\u0644\u064a\u0643\u0645 \u0627\u0644\u062c\u062f\u0648\u0644\u064a\u0646 \u062c\u0646\u0628\u064b\u0627 \u0625\u0644\u0649 \u062c\u0646\u0628 \u062d\u062a\u0649 \u062a\u062a\u0645\u0643\u0646\u0648\u0627 \u0645\u0646 \u0623\u062e\u0630 \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u0643\u0627\u0641\u064a \u0644\u0641\u0647\u0645 \u062c\u0648\u0647\u0631 \u0628\u064a\u0627\u0646 \u0627\u0644\u062f\u062e\u0644 \u0628\u0634\u0643\u0644 \u0643\u0627\u0645\u0644.<\/p>\n<h3>\u0627\u0644\u062a\u0635\u0646\u064a\u0641 \u0627\u0644\u062a\u0642\u0644\u064a\u062f\u064a \u062d\u0633\u0628 \u0627\u0644\u0641\u0626\u0627\u062a \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629<\/h3>\n<table>\n<thead>\n<tr>\n<th data-col-size=\"md\">\u0641\u0626\u0629<\/th>\n<th data-col-size=\"md\">\u0645\u0646\u062a\u062c\u0627\u062a<\/th>\n<th data-col-size=\"lg\">\u0631\u0633\u0648\u0645<\/th>\n<th data-col-size=\"lg\">\u064a\u062f\u0641\u0639<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td data-col-size=\"md\"><strong>\u0627\u0633\u062a\u063a\u0644\u0627\u0644<\/strong><\/td>\n<td data-col-size=\"md\">\u0635\u0627\u0641\u064a \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a + \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0645\u062e\u0632\u0646\/\u0627\u0644\u062b\u0627\u0628\u062a + \u0627\u0644\u0625\u0639\u0627\u0646\u0627\u062a + \u0623\u062e\u0631\u0649 + \u0639\u0645\u0644\u064a\u0627\u062a \u0639\u0643\u0633\u064a\u0629<\/td>\n<td data-col-size=\"lg\">\u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a + \u0627\u0644\u062a\u063a\u064a\u0631 \u0641\u064a \u0627\u0644\u0645\u062e\u0632\u0648\u0646 + \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645 \u0648\u0627\u0644\u0628\u0636\u0627\u0626\u0639 + \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629 + \u0627\u0644\u0636\u0631\u0627\u0626\u0628 + \u0627\u0644\u0631\u0648\u0627\u062a\u0628 + \u0645\u0633\u0627\u0647\u0645\u0627\u062a \u0627\u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a + \u0627\u0644\u0645\u062e\u0635\u0635\u0627\u062a + \u0623\u062e\u0631\u0649<\/td>\n<td data-col-size=\"lg\">\u0627\u0644\u0631\u0628\u062d \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a<\/td>\n<\/tr>\n<tr>\n<td data-col-size=\"md\"><strong>\u0645\u0627\u0644\u064a<\/strong><\/td>\n<td data-col-size=\"md\">\u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0627\u0644\u0645\u0633\u062a\u0644\u0645\u0629 + \u0623\u062e\u0631\u0649<\/td>\n<td data-col-size=\"lg\">\u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629 + \u0627\u0644\u0645\u062e\u0635\u0635\u0627\u062a<\/td>\n<td data-col-size=\"lg\">\u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/td>\n<\/tr>\n<tr>\n<td data-col-size=\"md\"><strong>\u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0642\u0628\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629<\/strong><\/td>\n<td data-col-size=\"md\"><\/td>\n<td data-col-size=\"lg\"><\/td>\n<td data-col-size=\"lg\">(\u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a + \u0627\u0644\u0645\u0627\u0644\u064a\u0629)<\/td>\n<\/tr>\n<tr>\n<td data-col-size=\"md\"><strong>\u0627\u0633\u062a\u062b\u0646\u0627\u0626\u064a<\/strong><\/td>\n<td data-col-size=\"md\">\u0645\u0643\u0627\u0633\u0628 \u063a\u064a\u0631 \u0639\u0627\u062f\u064a\u0629 + \u0627\u0633\u062a\u0626\u0646\u0627\u0641\u0627\u062a<\/td>\n<td data-col-size=\"lg\">\u062e\u0633\u0627\u0626\u0631 \u063a\u064a\u0631 \u0639\u0627\u062f\u064a\u0629 + \u062c\u0648\u0627\u0626\u0632<\/td>\n<td data-col-size=\"lg\">\u0646\u062a\u064a\u062c\u0629 \u0627\u0633\u062a\u062b\u0646\u0627\u0626\u064a\u0629<\/td>\n<\/tr>\n<tr>\n<td data-col-size=\"md\"><strong>\u0622\u062d\u0631\u0648\u0646<\/strong><\/td>\n<td data-col-size=\"md\"><\/td>\n<td data-col-size=\"lg\">\u0645\u0634\u0627\u0631\u0643\u0629 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0641\u064a \u0627\u0644\u0623\u0631\u0628\u0627\u062d + \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d<\/td>\n<td data-col-size=\"lg\"><\/td>\n<\/tr>\n<tr>\n<td data-col-size=\"md\"><strong>\u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u0635\u0627\u0641\u064a\u0629<\/strong><\/td>\n<td data-col-size=\"md\"><\/td>\n<td data-col-size=\"lg\"><\/td>\n<td data-col-size=\"lg\">(\u0627\u0644\u062c\u0632\u0621 \u0627\u0644\u0639\u0644\u0648\u064a \u0628\u0623\u0643\u0645\u0644\u0647)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u0627\u0644\u0646\u0633\u062e\u0629 \u0627\u0644\u062a\u062d\u0644\u064a\u0644\u064a\u0629 \u0644\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062f\u062e\u0644<\/h3>\n<table>\n<thead>\n<tr>\n<th data-col-size=\"sm\">\u062f\u0648\u0631\u0629<\/th>\n<th data-col-size=\"xl\">\u0627\u0644\u0639\u0646\u0627\u0635\u0631 \u0627\u0644\u062a\u0641\u0635\u064a\u0644\u064a\u0629 (PCG)<\/th>\n<th data-col-size=\"lg\">\u0627\u0644\u0635\u064a\u063a\u0629 \/ \u0627\u0644\u062a\u0639\u0644\u064a\u0642<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td data-col-size=\"sm\"><strong>\u062f\u0648\u0631\u0629 \u0627\u0644\u062a\u0634\u063a\u064a\u0644<\/strong><\/td>\n<td data-col-size=\"xl\"><strong>\u0625\u0646\u062a\u0627\u062c \u0627\u0644\u062a\u0645\u0631\u064a\u0646:<\/strong><\/p>\n<ul>\n<li>\u0635\u0627\u0641\u064a \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a<\/li>\n<li>\u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0645\u062e\u0632\u0646<\/li>\n<li>\u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u062b\u0627\u0628\u062a\u0629<\/li>\n<\/ul>\n<p><strong>\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u0623\u062e\u0631\u0649:<\/strong><\/p>\n<ul>\n<li>\u0625\u0639\u0627\u0646\u0627\u062a \u0627\u0644\u062a\u0634\u063a\u064a\u0644<\/li>\n<li>\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u0623\u062e\u0631\u0649 (\u0628\u0627\u0633\u062a\u062b\u0646\u0627\u0621 \u0639\u0645\u0644\u064a\u0627\u062a \u0625\u0639\u0627\u062f\u0629 \u0634\u0631\u0627\u0621 \u0627\u0644\u0623\u0633\u0647\u0645 \u0648\u0627\u0644\u0628\u0646\u0648\u062f \u063a\u064a\u0631 \u0627\u0644\u0646\u0642\u062f\u064a\u0629)<\/li>\n<\/ul>\n<p>\u2013 <strong>\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0648\u0627\u0644\u062a\u0634\u063a\u064a\u0644:<\/strong><\/p>\n<ul>\n<li>(\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u2013 \u0627\u0644\u062a\u063a\u064a\u0631 \u0641\u064a \u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0628\u0636\u0627\u0626\u0639)<\/li>\n<li>(\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645 \u2013 \u0627\u0644\u062a\u063a\u064a\u0631 \u0641\u064a \u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645)<\/li>\n<li>\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0623\u062e\u0631\u0649 \u0648\u0631\u0633\u0648\u0645 \u062e\u0627\u0631\u062c\u064a\u0629<\/li>\n<li>\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646<\/li>\n<li>\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0631\u0633\u0648\u0645 (\u0628\u0627\u0633\u062a\u062b\u0646\u0627\u0621 \u0636\u0631\u064a\u0628\u0629 \u062f\u062e\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a)<\/li>\n<li>\u0645\u0635\u0627\u0631\u064a\u0641 \u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u0623\u062e\u0631\u0649 (\u0628\u0627\u0633\u062a\u062b\u0646\u0627\u0621 \u0627\u0644\u0628\u0646\u0648\u062f \u063a\u064a\u0631 \u0627\u0644\u0646\u0642\u062f\u064a\u0629)<\/li>\n<\/ul>\n<\/td>\n<td data-col-size=\"lg\">= <strong>\u0641\u0627\u0626\u0636 \u0627\u0644\u062a\u0634\u063a\u064a\u0644 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a (GOS)<\/strong><\/td>\n<\/tr>\n<tr>\n<td data-col-size=\"sm\"><strong>\u062f\u0648\u0631\u0629 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631<\/strong><\/td>\n<td data-col-size=\"xl\">\u2013 \u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0648\u0627\u0644\u0645\u062e\u0635\u0635\u0627\u062a (\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u062a\u0634\u063a\u064a\u0644)<br \/>\n+ \u0639\u0643\u0633 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0648\u0627\u0644\u0645\u062e\u0635\u0635\u0627\u062a<\/td>\n<td data-col-size=\"lg\">= <strong>\u0627\u0644\u0631\u0628\u062d \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a (\u0642\u0628\u0644 \u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628)<\/strong><\/td>\n<\/tr>\n<tr>\n<td data-col-size=\"sm\"><strong>\u062f\u0648\u0631\u0629 \u0627\u0644\u062a\u0645\u0648\u064a\u0644<\/strong><\/td>\n<td data-col-size=\"xl\">+ \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u2013 \u0635\u0627\u0641\u064a \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u2013 \u0645\u062e\u0635\u0635\u0627\u062a \u0627\u0644\u0645\u062e\u0635\u0635\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/td>\n<td data-col-size=\"lg\">= <strong>\u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0642\u0628\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629<\/strong><\/td>\n<\/tr>\n<tr>\n<td data-col-size=\"sm\"><strong>\u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0645\u062a\u0643\u0631\u0631\u0629<\/strong><\/td>\n<td data-col-size=\"xl\">+ \u062f\u062e\u0644 \u0627\u0633\u062a\u062b\u0646\u0627\u0626\u064a \u2013 \u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0633\u062a\u062b\u0646\u0627\u0626\u064a\u0629 \u2013 \u0645\u062e\u0635\u0635\u0627\u062a \u0644\u0644\u0645\u062e\u0635\u0635\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062b\u0646\u0627\u0626\u064a\u0629<\/td>\n<td data-col-size=\"lg\">= <strong>\u0646\u062a\u064a\u062c\u0629 \u0627\u0633\u062a\u062b\u0646\u0627\u0626\u064a\u0629<\/strong><\/td>\n<\/tr>\n<tr>\n<td data-col-size=\"sm\"><strong>\u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u0629<\/strong><\/td>\n<td data-col-size=\"xl\">\u2013 \u0645\u0634\u0627\u0631\u0643\u0629 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0641\u064a \u0627\u0644\u0623\u0631\u0628\u0627\u062d (\u0625\u0646 \u0648\u062c\u062f\u062a) \u2013 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644<\/td>\n<td data-col-size=\"lg\">= <strong>\u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u0635\u0627\u0641\u064a\u0629<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u062c\u062f\u0648\u0644 \u0627\u0644\u062a\u062d\u0644\u064a\u0644\u064a\u060c \u064a\u064f\u0645\u062b\u0644 \u0627\u0644\u062c\u0632\u0621 \u0627\u0644\u0623\u0648\u0644 (\u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0633\u0646\u0648\u064a - \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u0648\u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643) \u062f\u0648\u0631\u0629 \u0627\u0644\u062a\u0634\u063a\u064a\u0644. \u0648\u0647\u0648 \u064a\u0642\u064a\u0633 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0641\u0639\u0644\u064a\u0629 \u0644\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0646\u0627\u062a\u062c\u0629 \u0639\u0646 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u0631\u0626\u064a\u0633\u064a \u0644\u0644\u0634\u0631\u0643\u0629 \u0642\u0628\u0644 \u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0627\u0644\u0623\u0635\u0648\u0644 (\u0627\u0644\u0625\u0647\u0644\u0627\u0643). \u0648\u0644\u0630\u0644\u0643\u060c \u0646\u062d\u0635\u0644 \u0645\u0628\u0627\u0634\u0631\u0629\u064b \u0639\u0644\u0649 \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a (\u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0642\u0628\u0644 \u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0648\u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643).<\/p>\n<p>\u0625\u0646 \u0645\u062c\u0645\u0648\u0639 \u0647\u0630\u0647 \u0627\u0644\u0623\u0631\u0635\u062f\u0629 \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629 \u0647\u0648 \u0645\u0627 \u064a\u0633\u0645\u062d \u0644\u0646\u0627 \u0628\u0627\u0644\u0648\u0635\u0648\u0644 \u0625\u0644\u0649 \u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u0629\u060c \u0648\u0642\u0628\u0644 \u0643\u0644 \u0634\u064a\u0621 \u0634\u0631\u062d\u0647\u0627\u060c \u0644\u0623\u0646\u0647 \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0644\u062f\u0649 \u0634\u0631\u0643\u062a\u064a\u0646 \u0646\u062a\u064a\u062c\u0629 \u0635\u0627\u0641\u064a\u0629 \u0645\u0645\u0627\u062b\u0644\u0629\u060c \u0648\u0644\u0643\u0646 \u0642\u062f \u062a\u0643\u0648\u0646 \u0625\u062d\u062f\u0627\u0647\u0645\u0627 \u0641\u0639\u0627\u0644\u0629 \u0644\u0644\u063a\u0627\u064a\u0629 \u0645\u0646 \u0627\u0644\u0646\u0627\u062d\u064a\u0629 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629\u060c \u0628\u064a\u0646\u0645\u0627 \u0642\u062f \u062a\u0643\u0648\u0646 \u0627\u0644\u0623\u062e\u0631\u0649 \u0641\u064a \u0635\u0639\u0648\u0628\u0627\u062a \u0643\u0628\u064a\u0631\u0629\u060c \u0648\u0642\u062f \u062a\u0643\u0648\u0646 \u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u0635\u0627\u0641\u064a\u0629 \u0644\u0644\u062b\u0627\u0646\u064a\u0629 &quot;\u0645\u062a\u0636\u062e\u0645\u0629&quot; \u0628\u0633\u0628\u0628 \u0628\u064a\u0639 \u0623\u062d\u062f \u0627\u0644\u0623\u0635\u0648\u0644 \u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644\u060c \u0648\u0647\u0648 \u0646\u0634\u0627\u0637 \u0627\u0633\u062a\u062b\u0646\u0627\u0626\u064a \u062a\u0645\u0627\u0645\u064b\u0627 \u0648\u0644\u064a\u0633 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u0631\u0626\u064a\u0633\u064a \u0644\u0644\u0634\u0631\u0643\u0629.<\/p>\n<p>\u0627\u0644\u0622\u0646 \u0648\u0642\u062f \u0641\u0647\u0645\u0646\u0627 \u0630\u0644\u0643\u060c \u0623\u0642\u062a\u0631\u062d \u0623\u0646 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center;\"><strong>\u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643 = \u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a + \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0623\u0648\u0644\u064a - \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0646\u0647\u0627\u0626\u064a<\/strong><\/p>\n<p>\u0647\u0630\u0647 \u0627\u0644\u0635\u064a\u063a\u0629 \u062a\u0639\u0627\u062f\u0644 \u0627\u0644\u0642\u0648\u0644: \u0643\u0627\u0646 \u0644\u062f\u064a \u0645\u062e\u0632\u0648\u0646 \u0641\u064a \u0627\u0644\u0628\u062f\u0627\u064a\u0629\u060c \u0648\u0627\u0634\u062a\u0631\u064a\u062a \u0645\u0648\u0627\u062f \u062e\u0627\u0645\u060c \u0648\u0644\u0627 \u064a\u0632\u0627\u0644 \u0644\u062f\u064a \u0628\u0639\u0636 \u0627\u0644\u0641\u0627\u0626\u0636 \u0641\u064a \u0627\u0644\u0646\u0647\u0627\u064a\u0629. \u0645\u0627 \u0627\u062e\u062a\u0641\u0649 \u0627\u0633\u062a\u064f\u0647\u0644\u0643 \u0628\u0627\u0644\u0636\u0631\u0648\u0631\u0629 \u0641\u064a \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u0625\u0646\u062a\u0627\u062c.<\/p>\n<p>\u0641\u064a \u0628\u064a\u0627\u0646 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0648\u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0643\u0645\u0627 \u0642\u062f\u0645\u0647 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u060c \u064a\u0638\u0647\u0631 \u0627\u0644\u0633\u0637\u0631 &quot;\u0627\u0644\u062a\u063a\u064a\u0631 \u0641\u064a \u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645&quot; \u0625\u0634\u0627\u0631\u062a\u0647 \u0627\u0644\u062d\u0642\u064a\u0642\u064a\u0629 \u0645\u0628\u0627\u0634\u0631\u0629: \u064a\u0638\u0647\u0631 \u0628\u0634\u0643\u0644 \u0633\u0644\u0628\u064a (\u0623\u0648 \u0628\u064a\u0646 \u0642\u0648\u0633\u064a\u0646) \u0639\u0646\u062f\u0645\u0627 \u064a\u0643\u0648\u0646 \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0623\u0643\u0628\u0631 \u0645\u0646 \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0623\u0648\u0644\u064a.<\/p>\n<p>\u0641\u064a \u062d\u0633\u0627\u0628 \u0627\u0644\u0646\u0648\u0639 &quot;\u0627\u0644\u0625\u0646\u062a\u0627\u062c - \u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0627\u0644\u0628\u0636\u0627\u0626\u0639 +\/- \u0627\u0644\u062a\u063a\u064a\u0631 \u0641\u064a \u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0628\u0636\u0627\u0626\u0639&quot;\u060c <strong>\u064a\u062d\u062a\u0641\u0638 \u0627\u0644\u062a\u063a\u064a\u064a\u0631 \u0641\u064a \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0628\u0646\u0641\u0633 \u0627\u0644\u0625\u0634\u0627\u0631\u0629 \u0627\u0644\u062a\u064a \u062a\u0638\u0647\u0631 \u0641\u064a \u0628\u064a\u0627\u0646 \u0627\u0644\u062f\u062e\u0644.<\/strong><\/p>\n<p>\u0639\u0646\u062f\u0645\u0627 \u064a\u0643\u0648\u0646 \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0623\u0643\u0628\u0631 \u0641\u064a \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (\u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0646\u0647\u0627\u0626\u064a &gt; \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0627\u0628\u062a\u062f\u0627\u0626\u064a) \u2190 \u064a\u0643\u0648\u0646 \u0627\u0644\u062a\u063a\u064a\u0631 \u0633\u0627\u0644\u0628\u0627\u064b. \u0644\u0630\u0644\u0643\u060c \u062a\u0635\u0628\u062d \u0627\u0644\u0645\u0639\u0627\u062f\u0644\u0629 \u0643\u0627\u0644\u062a\u0627\u0644\u064a:<\/p>\n<p style=\"text-align: center;\"><strong>\u0627\u0644\u0625\u0646\u062a\u0627\u062c - \u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a - (- \u0627\u0644\u062a\u063a\u064a\u0631 \u0641\u064a \u0627\u0644\u0645\u062e\u0632\u0648\u0646) = \u0627\u0644\u0625\u0646\u062a\u0627\u062c - \u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a + \u0645\u0642\u062f\u0627\u0631 \u0627\u0644\u0632\u064a\u0627\u062f\u0629 \u0641\u064a \u0627\u0644\u0645\u062e\u0632\u0648\u0646.<\/strong><\/p>\n<p><strong>\u0645\u062b\u0627\u0644 \u0645\u0644\u0645\u0648\u0633:<\/strong><\/p>\n<ul>\n<li>\u0627\u0644\u0625\u0646\u062a\u0627\u062c \/ \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a = 200,000 \u064a\u0648\u0631\u0648<\/li>\n<li>\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0627\u0644\u0628\u0636\u0627\u0626\u0639 = 140,000 \u064a\u0648\u0631\u0648<\/li>\n<li>\u0627\u0644\u062a\u063a\u064a\u0631 \u0641\u064a \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0638\u0627\u0647\u0631 \u0641\u064a \u0628\u064a\u0627\u0646 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0648\u0627\u0644\u062e\u0633\u0627\u0626\u0631 = -15000 \u064a\u0648\u0631\u0648 (\u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0623\u0639\u0644\u0649 \u0645\u0646 \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0623\u0648\u0644\u064a)<\/li>\n<li>\u2192 \u0627\u0644\u062d\u0633\u0627\u0628: 200,000 \u2013 140,000 \u2013 (\u201315,000) = 75,000 \u064a\u0648\u0631\u0648<\/li>\n<\/ul>\n<p>\u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u064a\u0635\u0628\u062d \u0627\u0644\u062a\u063a\u064a\u0631 \u0627\u0644\u0633\u0644\u0628\u064a \u0641\u064a \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062f\u062e\u0644 <strong>\u0645\u0633\u0627\u0647\u0645\u0629 \u0625\u064a\u062c\u0627\u0628\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0647\u0627\u0645\u0634<\/strong> \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0646\u0648\u0639 \u0645\u0646 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a.<\/p>\n<p>\u0648\u0647\u0630\u0627 \u064a\u062a\u0648\u0627\u0641\u0642 \u062a\u0645\u0627\u0645\u064b\u0627 \u0645\u0639 \u0627\u0644\u0645\u0646\u0637\u0642 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a: \u0644\u0645 \u064a\u062a\u0645 \u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0627\u0644\u0632\u064a\u0627\u062f\u0629 \u0641\u064a \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0647\u0630\u0627 \u0627\u0644\u0639\u0627\u0645\u060c \u0644\u0630\u0644\u0643 \u062a\u062a\u0645 \u0625\u0636\u0627\u0641\u062a\u0647\u0627 \u062a\u0644\u0642\u0627\u0626\u064a\u064b\u0627 \u0625\u0644\u0649 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645 (\u0639\u0628\u0631 \u0627\u0644\u062a\u063a\u064a\u064a\u0631 \u0627\u0644\u0633\u0644\u0628\u064a)\u060c \u0645\u0645\u0627 \u064a\u0633\u0645\u062d \u0628\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645 \u0641\u0642\u0637 \u0643\u0645\u0635\u0631\u0648\u0641 \u0641\u064a \u062d\u0633\u0627\u0628 &quot;\u0627\u0644\u0625\u0646\u062a\u0627\u062c - \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645&quot;. <strong>\u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643 \u0641\u0639\u0644\u064a\u0627\u064b \u0644\u0625\u0646\u062a\u0627\u062c \u0627\u0644\u062a\u0645\u0631\u064a\u0646<\/strong>.<\/p>\n<p>\u0639\u0644\u0627\u0648\u0629 \u0639\u0644\u0649 \u0630\u0644\u0643\u060c \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0625\u0634\u0627\u0631\u0629 \u0627\u0644\u062a\u063a\u064a\u0631 \u0641\u064a \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645 \u0633\u0627\u0644\u0628\u0629 \u0641\u064a \u0642\u0633\u0645 &quot;\u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a&quot; \u0645\u0646 \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062f\u062e\u0644 \u0639\u0646\u062f\u0645\u0627 \u064a\u0643\u0648\u0646 \u0645\u062e\u0632\u0648\u0646 \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0641\u062a\u0631\u0629 \u0623\u0643\u0628\u0631 \u0645\u0646 \u0645\u062e\u0632\u0648\u0646 \u0628\u062f\u0627\u064a\u0629 \u0627\u0644\u0641\u062a\u0631\u0629\u060c \u0641\u0630\u0644\u0643 \u0641\u064a \u0627\u0644\u0648\u0627\u0642\u0639 \u0628\u0633\u0628\u0628 <strong>\u0648\u0647\u0630\u0627 \u064a\u0633\u0645\u062d \u0644\u0646\u0627 \u0628\u062e\u0635\u0645 \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645 \u0627\u0644\u062a\u064a \u062a\u0645 \u0634\u0631\u0627\u0624\u0647\u0627 \u0648\u0644\u0643\u0646 \u0644\u0645 \u064a\u062a\u0645 \u0627\u0633\u062a\u0647\u0644\u0627\u0643\u0647\u0627 \u0647\u0630\u0627 \u0627\u0644\u0639\u0627\u0645 \u0645\u0646 \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641\u060c \u0644\u0623\u0646\u0647\u0627 \u0642\u062f \u062a\u0643\u0648\u0646 \u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062a\u0627\u0644\u064a\u0629.<\/strong>.<\/p>\n<p>\u0645\u0646 \u0627\u0644\u0645\u0647\u0645 \u062c\u062f\u0627\u064b \u0641\u0647\u0645 \u0647\u0630\u0647 \u0627\u0644\u0645\u0641\u0627\u0647\u064a\u0645 \u062c\u064a\u062f\u0627\u064b\u060c \u062d\u062a\u0649 \u0644\u0627 \u062a\u0636\u064a\u0639 \u0623\u0628\u062f\u0627\u064b \u0641\u064a \u0641\u0647\u0645 \u0627\u0644\u0625\u0634\u0627\u0631\u0627\u062a \u0648\u0627\u0644\u0627\u062e\u062a\u0644\u0627\u0641\u0627\u062a \u0641\u064a \u0628\u064a\u0627\u0646 \u0627\u0644\u062f\u062e\u0644.<\/p>\n<h4>\u0641\u064a\u0645\u0627 \u064a\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u062a\u063a\u064a\u0631 \u0641\u064a \u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0628\u0636\u0627\u0626\u0639 (\u0634\u0631\u0627\u0621\/\u0625\u0639\u0627\u062f\u0629 \u0628\u064a\u0639)<\/h4>\n<p>\u0639\u0644\u0627\u0648\u0629 \u0639\u0644\u0649 \u0630\u0644\u0643\u060c \u064a\u0646\u0637\u0628\u0642 \u0647\u0630\u0627 \u0627\u0644\u0645\u0646\u0637\u0642 \u0628\u0627\u0644\u062a\u0633\u0627\u0648\u064a \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645\u060c \u0627\u0644\u062a\u064a \u0631\u0623\u064a\u0646\u0627\u0647\u0627 \u0644\u0644\u062a\u0648\u060c \u0648\u0639\u0644\u0649 \u0627\u0644\u0633\u0644\u0639 \u0627\u0644\u0645\u0639\u062f\u0629 \u0644\u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u0628\u064a\u0639 \u062f\u0648\u0646 \u062a\u062d\u0648\u064a\u0644. \u0648\u0644\u0643\u0646 \u062b\u0645\u0629 \u0641\u0631\u0642 \u062f\u0642\u064a\u0642 \u064a\u062c\u0628 \u0645\u0631\u0627\u0639\u0627\u062a\u0647 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0645\u0646\u0637\u0642.<\/p>\n<p>\u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0633\u0644\u0639 (\u0634\u0631\u0627\u0621\/\u0625\u0639\u0627\u062f\u0629 \u0628\u064a\u0639 \u0628\u062f\u0648\u0646 \u062a\u062d\u0648\u064a\u0644) \u2192 \u064a\u0646\u0637\u0628\u0642 \u0646\u0641\u0633 \u0627\u0644\u0645\u0646\u0637\u0642 \u062a\u0645\u0627\u0645\u064b\u0627 \u0643\u0645\u0627 \u0647\u0648 \u0627\u0644\u062d\u0627\u0644 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645 \u0645\u0646 \u062d\u064a\u062b \u0627\u0644\u0635\u064a\u063a\u0629:<\/p>\n<p style=\"text-align: center;\"><strong>\u0627\u0644\u062a\u063a\u064a\u0631 \u0641\u064a \u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0628\u0636\u0627\u0626\u0639 = \u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0628\u062f\u0627\u064a\u0629 - \u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0646\u0647\u0627\u064a\u0629 (\u0627\u0644\u062d\u0633\u0627\u0628 6037).<\/strong><\/p>\n<p>\u0643\u0645\u0627 \u064a\u0638\u0647\u0631 \u0623\u064a\u0636\u064b\u0627 \u0641\u064a \u0646\u0641\u0642\u0627\u062a \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u060c \u0645\u0628\u0627\u0634\u0631\u0629 \u0628\u0639\u062f &quot;\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0627\u0644\u0628\u0636\u0627\u0626\u0639&quot;.<\/p>\n<p>\u0645\u0639 \u0630\u0644\u0643\u060c \u0645\u0646 \u0627\u0644\u0645\u0647\u0645 \u0645\u0644\u0627\u062d\u0638\u0629 \u0623\u0646 \u062d\u0633\u0627\u0628 \u0627\u0644\u062a\u063a\u064a\u0631 \u0641\u064a \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u064a\u064f\u0633\u062a\u062e\u062f\u0645 \u0644\u062a\u062d\u062f\u064a\u062f \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 \u0641\u0639\u0644\u064a\u0627\u064b\u060c \u0623\u064a \u0623\u0646\u0647 \u064a\u0631\u0628\u0637 \u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0628\u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0645\u062a \u062e\u0644\u0627\u0644 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u0647\u0646\u0627\u060c \u0644\u0627 \u062a\u0648\u062c\u062f \u0639\u0645\u0644\u064a\u0629 \u062a\u062d\u0648\u064a\u0644\u061b \u0641\u0627\u0644\u0647\u062f\u0641 \u0647\u0648 \u062a\u062d\u062f\u064a\u062f \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0627\u0644\u062a\u064a \u062a\u0645 \u0628\u064a\u0639\u0647\u0627 \u0628\u0627\u0644\u0641\u0639\u0644.<\/p>\n<p>\u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0627\u0644\u062a\u064a \u0644\u0627 \u062a\u0632\u0627\u0644 \u0645\u0648\u062c\u0648\u062f\u0629 \u0641\u064a \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0639\u0646\u062f \u0627\u0644\u0625\u063a\u0644\u0627\u0642 \u0644\u0645 \u064a\u062a\u0645 &quot;\u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0647\u0627&quot; \u0628\u0639\u062f: \u062a\u0638\u0644 \u062a\u0643\u0644\u0641\u062a\u0647\u0627 \u0641\u064a \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629\u060c \u0648\u0644\u064a\u0633 \u0641\u064a \u0628\u064a\u0627\u0646 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0648\u0627\u0644\u062e\u0633\u0627\u0626\u0631\u060c \u0645\u0645\u0627 \u064a\u0642\u0648\u062f\u0646\u0627 \u0625\u0644\u0649 \u0627\u0644\u0646\u0642\u0637\u0629 \u0627\u0644\u062a\u0627\u0644\u064a\u0629.<\/p>\n<h4>\u062d\u0627\u0644\u0629 \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0627\u0644\u0645\u0634\u062a\u0631\u0627\u0629 \u0648\u0644\u0643\u0646 \u0644\u0645 \u064a\u062a\u0645 \u0628\u064a\u0639\u0647\u0627 \u0628\u0639\u062f<\/h4>\n<p>\u0628\u062e\u0644\u0627\u0641 \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0635\u0646\u0639\u0647\u0627 \u0627\u0644\u0634\u0631\u0643\u0629 (\u0648\u0627\u0644\u062a\u064a \u064a\u0646\u062a\u062c \u0639\u0646\u0647\u0627 &quot;\u0625\u0646\u062a\u0627\u062c \u0645\u062e\u0632\u0646&quot; \u0643\u0645\u0646\u062a\u062c\u0627\u062a \u062a\u0634\u063a\u064a\u0644\u064a\u0629)\u060c, <strong>\u0644\u0627 \u062a\u064f\u062f\u0631\u0651 \u0627\u0644\u0633\u0644\u0639 \u0627\u0644\u0645\u062e\u0635\u0635\u0629 \u0644\u0644\u0634\u0631\u0627\u0621\/\u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u0628\u064a\u0639 \u0623\u064a \u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0625\u0644\u0627 \u0628\u0639\u062f \u0628\u064a\u0639\u0647\u0627.<\/strong>. \u062a\u0628\u0642\u0649 \u0628\u0628\u0633\u0627\u0637\u0629 \u0645\u0633\u062c\u0644\u0629 \u0643\u0623\u0635\u0648\u0644 \u0641\u064a \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 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\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a<\/p>\n<ul dir=\"auto\">\n<li>\u062f\u062e\u0644 \u0627\u0644\u0623\u0633\u0647\u0645: \u0627\u0644\u062f\u062e\u0644 \u0645\u0646 \u0627\u0644\u0623\u0633\u0647\u0645 \u0627\u0644\u0645\u0645\u0644\u0648\u0643\u0629 \u0641\u064a \u0634\u0631\u0643\u0627\u062a \u0623\u062e\u0631\u0649<\/li>\n<li>\u0641\u0648\u0627\u0626\u062f \u0623\u062e\u0631\u0649 \u0648\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0645\u0645\u0627\u062b\u0644\u0629: \u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0627\u0644\u0645\u0633\u062a\u0644\u0645\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u0631\u0648\u0636 \u0623\u0648 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a<\/li>\n<li>\u0639\u0643\u0633 \u0627\u0644\u0623\u062d\u0643\u0627\u0645 \u0648\u0646\u0642\u0644 \u0627\u0644\u0631\u0633\u0648\u0645: \u0627\u0633\u062a\u0631\u062f\u0627\u062f \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0645\u062e\u0635\u0635\u0629 \u0644\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/li>\n<\/ul>\n<p dir=\"auto\">\u0631\u0627\u0628\u0639\u064b\u0627 - \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u0627\u0644\u064a\u0629: \u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u062a\u0645\u0648\u064a\u0644\u060c \u0645\u062b\u0644 \u0627\u0644\u0642\u0631\u0648\u0636<\/p>\n<ul dir=\"auto\">\n<li>\u0627\u0644\u0641\u0627\u0626\u062f\u0629 \u0648\u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0645\u0627\u062b\u0644\u0629: \u0627\u0644\u0641\u0627\u0626\u062f\u0629 \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u064a\u0648\u0646 \u0623\u0648 \u0627\u0644\u0642\u0631\u0648\u0636<\/li>\n<li>\u0627\u0644\u0645\u062e\u0635\u0635\u0627\u062a: \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0645\u062e\u0635\u0635\u0629 \u0644\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629<\/li>\n<\/ul>\n<p dir=\"auto\">\u2192 <strong>\u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/strong> (III \u2013 IV): \u0627\u0644\u0631\u0628\u062d \u0623\u0648 \u0627\u0644\u062e\u0633\u0627\u0631\u0629 \u0645\u0646 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/p>\n<p dir=\"auto\">\u2192 <strong>\u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0642\u0628\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629<\/strong> (\u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 + \u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629): \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0631\u0628\u062d \u0623\u0648 \u0627\u0644\u062e\u0633\u0627\u0631\u0629 \u0645\u0646 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u0639\u0627\u062f\u064a\u060c \u0642\u0628\u0644 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0627\u0633\u062a\u062b\u0646\u0627\u0621\u0627\u062a<\/p>\n<p dir=\"auto\">V - \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062b\u0646\u0627\u0626\u064a\u0629: \u062f\u062e\u0644 \u063a\u064a\u0631 \u0639\u0627\u062f\u064a\u060c \u063a\u064a\u0631 \u0645\u0631\u062a\u0628\u0637 \u0628\u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u062d\u0627\u0644\u064a<\/p>\n<ul dir=\"auto\">\n<li>\u0627\u0644\u062f\u062e\u0644 \u0645\u0646 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u0629: \u0645\u0643\u0627\u0633\u0628 \u0627\u0633\u062a\u062b\u0646\u0627\u0626\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u063a\u064a\u0631 \u0627\u0644\u0645\u0639\u062a\u0627\u062f\u0629<\/li>\n<li>\u0645\u0643\u0627\u0633\u0628 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644: \u0627\u0644\u0645\u0643\u0627\u0633\u0628 \u0627\u0644\u0646\u0627\u062a\u062c\u0629 \u0639\u0646 \u0628\u064a\u0639 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629\u060c \u0645\u062b\u0644 \u0627\u0644\u0645\u0628\u0627\u0646\u064a<\/li>\n<li>\u0639\u0643\u0633 \u0627\u0644\u0623\u062d\u0643\u0627\u0645 \u0648\u0646\u0642\u0644 \u0627\u0644\u0631\u0633\u0648\u0645: \u0627\u0633\u062a\u0631\u062f\u0627\u062f \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0645\u062e\u0635\u0635\u0629 \u0644\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0627\u0633\u062a\u062b\u0646\u0627\u0626\u064a\u0629<\/li>\n<\/ul>\n<p dir=\"auto\">6 - \u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062b\u0646\u0627\u0626\u064a\u0629: \u0627\u0644\u0646\u0641\u0642\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0639\u0627\u062f\u064a\u0629\u060c \u063a\u064a\u0631 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u062d\u0627\u0644\u064a<\/p>\n<ul dir=\"auto\">\n<li>\u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0639\u0644\u0649 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u0629: \u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0627\u0644\u0627\u0633\u062a\u062b\u0646\u0627\u0626\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062d\u0627\u0644\u064a\u0629<\/li>\n<li>\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644\u064a\u0629: \u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0627\u0644\u0646\u0627\u062c\u0645\u0629 \u0639\u0646 \u0628\u064a\u0639 \u0623\u0648 \u062a\u062f\u0645\u064a\u0631 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0647\u0627\u0645\u0629<\/li>\n<li>\u0627\u0644\u0645\u062e\u0635\u0635\u0627\u062a: \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0645\u062e\u0635\u0635\u0629 \u0644\u0645\u0648\u0627\u062c\u0647\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0627\u0633\u062a\u062b\u0646\u0627\u0626\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629<\/li>\n<\/ul>\n<p dir=\"auto\">\u2192 <strong>\u0646\u062a\u064a\u062c\u0629 \u0627\u0633\u062a\u062b\u0646\u0627\u0626\u064a\u0629<\/strong> (V \u2013 VI): \u0627\u0644\u0631\u0628\u062d \u0623\u0648 \u0627\u0644\u062e\u0633\u0627\u0631\u0629 \u0645\u0646 \u0627\u0644\u0623\u062d\u062f\u0627\u062b \u063a\u064a\u0631 \u0627\u0644\u0639\u0627\u062f\u064a\u0629<\/p>\n<p dir=\"auto\">7- \u0645\u0634\u0627\u0631\u0643\u0629 \u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646: \u062d\u0635\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629 \u0644\u0644\u0645\u0648\u0638\u0641\u064a\u0646\u060c \u0625\u0646 \u0648\u062c\u062f\u062a<\/p>\n<p dir=\"auto\">\u062b\u0627\u0645\u0646\u0627\u064b - \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d: \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629 \u0639\u0644\u0649 \u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0634\u0631\u0643\u0629<\/p>\n<p dir=\"auto\">\u2192 <strong>\u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u0635\u0627\u0641\u064a\u0629 \u0644\u0644\u0633\u0646\u0629<\/strong> (\u0627\u0644\u0631\u0628\u062d \u0623\u0648 \u0627\u0644\u062e\u0633\u0627\u0631\u0629): \u0627\u0644\u0631\u0628\u062d \u0623\u0648 \u0627\u0644\u062e\u0633\u0627\u0631\u0629 \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u0629 \u0644\u0644\u0633\u0646\u0629\u060c \u0628\u0639\u062f \u0643\u0644 \u0634\u064a\u0621<\/p>\n<p dir=\"auto\">\u0625\u0630\u0627 \u0643\u0646\u062a \u062a\u0631\u063a\u0628 \u0641\u064a \u0627\u0644\u062a\u062f\u0631\u0628 \u0639\u0644\u0649 \u062d\u0641\u0638 \u0627\u0644\u062c\u062f\u0648\u0644 (\u0648\u0647\u0648 \u0645\u0627 \u0623\u0646\u0635\u062d \u0628\u0647)\u060c \u0641\u0623\u0642\u062a\u0631\u062d \u0639\u0644\u064a\u0643 \u0628\u0628\u0633\u0627\u0637\u0629 \u062d\u0641\u0638 \u0647\u0630\u0627 \u0627\u0644\u062c\u062f\u0648\u0644\u060c \u0641\u0647\u0648 \u0623\u0643\u062b\u0631 \u0642\u0627\u0628\u0644\u064a\u0629 \u0644\u0644\u0642\u0631\u0627\u0621\u0629 \u0648\u0623\u0643\u062b\u0631 \u0625\u064a\u062c\u0627\u0632\u064b\u0627:<\/p>\n<table>\n<thead>\n<tr>\n<th data-col-size=\"md\">\u0641\u0626\u0629<\/th>\n<th data-col-size=\"md\">\u0645\u0646\u062a\u062c\u0627\u062a<\/th>\n<th data-col-size=\"lg\">\u0631\u0633\u0648\u0645<\/th>\n<th data-col-size=\"lg\">\u064a\u062f\u0641\u0639<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td data-col-size=\"md\"><strong>\u0627\u0633\u062a\u063a\u0644\u0627\u0644<\/strong><\/td>\n<td data-col-size=\"md\">\u0635\u0627\u0641\u064a \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a + \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0645\u062e\u0632\u0646\/\u0627\u0644\u062b\u0627\u0628\u062a + \u0627\u0644\u0625\u0639\u0627\u0646\u0627\u062a + \u0623\u062e\u0631\u0649 + \u0639\u0645\u0644\u064a\u0627\u062a \u0639\u0643\u0633\u064a\u0629<\/td>\n<td data-col-size=\"lg\">\u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a + \u0627\u0644\u062a\u063a\u064a\u0631 \u0641\u064a \u0627\u0644\u0645\u062e\u0632\u0648\u0646 + \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645 \u0648\u0627\u0644\u0628\u0636\u0627\u0626\u0639 + \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629 + \u0627\u0644\u0636\u0631\u0627\u0626\u0628 + \u0627\u0644\u0631\u0648\u0627\u062a\u0628 + \u0645\u0633\u0627\u0647\u0645\u0627\u062a \u0627\u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a + \u0627\u0644\u0645\u062e\u0635\u0635\u0627\u062a + \u0623\u062e\u0631\u0649<\/td>\n<td data-col-size=\"lg\">\u0627\u0644\u0631\u0628\u062d \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a<\/td>\n<\/tr>\n<tr>\n<td data-col-size=\"md\"><strong>\u0645\u0627\u0644\u064a<\/strong><\/td>\n<td data-col-size=\"md\">\u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0627\u0644\u0645\u0633\u062a\u0644\u0645\u0629 + \u0623\u062e\u0631\u0649<\/td>\n<td data-col-size=\"lg\">\u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629 + \u0627\u0644\u0645\u062e\u0635\u0635\u0627\u062a<\/td>\n<td data-col-size=\"lg\">\u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/td>\n<\/tr>\n<tr>\n<td data-col-size=\"md\"><strong>\u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0642\u0628\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629<\/strong><\/td>\n<td data-col-size=\"md\"><\/td>\n<td data-col-size=\"lg\"><\/td>\n<td data-col-size=\"lg\">(\u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a + \u0627\u0644\u0645\u0627\u0644\u064a\u0629)<\/td>\n<\/tr>\n<tr>\n<td data-col-size=\"md\"><strong>\u0627\u0633\u062a\u062b\u0646\u0627\u0626\u064a<\/strong><\/td>\n<td data-col-size=\"md\">\u0645\u0643\u0627\u0633\u0628 \u063a\u064a\u0631 \u0639\u0627\u062f\u064a\u0629 + \u0627\u0633\u062a\u0626\u0646\u0627\u0641\u0627\u062a<\/td>\n<td data-col-size=\"lg\">\u062e\u0633\u0627\u0626\u0631 \u063a\u064a\u0631 \u0639\u0627\u062f\u064a\u0629 + \u062c\u0648\u0627\u0626\u0632<\/td>\n<td data-col-size=\"lg\">\u0646\u062a\u064a\u062c\u0629 \u0627\u0633\u062a\u062b\u0646\u0627\u0626\u064a\u0629<\/td>\n<\/tr>\n<tr>\n<td data-col-size=\"md\"><strong>\u0622\u062d\u0631\u0648\u0646<\/strong><\/td>\n<td data-col-size=\"md\"><\/td>\n<td data-col-size=\"lg\">\u0645\u0634\u0627\u0631\u0643\u0629 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0641\u064a \u0627\u0644\u0623\u0631\u0628\u0627\u062d + \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d<\/td>\n<td data-col-size=\"lg\"><\/td>\n<\/tr>\n<tr>\n<td data-col-size=\"md\"><strong>\u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u0635\u0627\u0641\u064a\u0629<\/strong><\/td>\n<td data-col-size=\"md\"><\/td>\n<td data-col-size=\"lg\"><\/td>\n<td data-col-size=\"lg\">(\u0627\u0644\u062c\u0632\u0621 \u0627\u0644\u0639\u0644\u0648\u064a \u0628\u0623\u0643\u0645\u0644\u0647)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 dir=\"auto\">\u0623\u062f\u0648\u0627\u062a \u062a\u062d\u0644\u064a\u0644 \u0628\u064a\u0627\u0646 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0648\u0627\u0644\u062e\u0633\u0627\u0626\u0631: \u0623\u0631\u0635\u062f\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0629 (IMBs)<\/h2>\n<p>\u0639\u0644\u0649 \u0627\u0644\u0631\u063a\u0645 \u0645\u0646 \u0623\u0646 \u0628\u064a\u0627\u0646 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0631\u0633\u0645\u064a \u064a\u062a\u0645 \u062a\u0642\u062f\u064a\u0645\u0647 &quot;\u0628\u0637\u0628\u064a\u0639\u062a\u0647&quot; (PCG)\u060c \u0625\u0644\u0627 \u0623\u0646 \u0627\u0644\u0645\u062f\u064a\u0631\u064a\u0646 \u0648\u0627\u0644\u0645\u062d\u0644\u0644\u064a\u0646 \u063a\u0627\u0644\u0628\u0627\u064b \u0645\u0627 \u064a\u062d\u0644\u0644\u0648\u0646\u0647 \u0628\u0634\u0643\u0644 \u0645\u062a\u062f\u0631\u062c \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0646\u0638\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u062c\u063a\u0631\u0627\u0641\u064a\u0629\u060c \u0643\u0645\u0627 \u0630\u0643\u0631\u0646\u0627 \u0633\u0627\u0628\u0642\u0627\u064b.<\/p>\n<p>\u062a\u0633\u0645\u062d \u0647\u0630\u0647 \u0627\u0644\u0645\u0624\u0634\u0631\u0627\u062a \u0627\u0644\u0648\u0633\u064a\u0637\u0629 (\u063a\u064a\u0631 \u0625\u0644\u0632\u0627\u0645\u064a\u0629\u060c \u0648\u0644\u0643\u0646\u0647\u0627 \u0634\u0627\u0626\u0639\u0629 \u062c\u062f\u064b\u0627) \u0628\u062a\u062a\u0628\u0639 \u0627\u0644\u0631\u0628\u062d\u064a\u0629 \u062e\u0637\u0648\u0629 \u0628\u062e\u0637\u0648\u0629.<\/p>\n<p>\u0641\u064a\u0645\u0627 \u064a\u0644\u064a \u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0623\u0643\u062b\u0631 \u0634\u064a\u0648\u0639\u064b\u0627 (\u0645\u0646 \u0645\u0646\u0638\u0648\u0631 &quot;\u062a\u062c\u0627\u0631\u064a\/\u0635\u0646\u0627\u0639\u064a&quot;):<\/p>\n<p style=\"text-align: center;\">\u062d\u062c\u0645 \u0627\u0644\u0623\u0639\u0645\u0627\u0644<br \/>\n- \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 (\u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0648\u0627\u0644\u0645\u0648\u0627\u062f \u0648\u0627\u0644\u0645\u0642\u0627\u0648\u0644\u0627\u062a \u0645\u0646 \u0627\u0644\u0628\u0627\u0637\u0646)<br \/>\n= \u0647\u0627\u0645\u0634 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a<br \/>\n- \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 (\u0627\u0644\u0631\u0648\u0627\u062a\u0628\u060c \u0627\u0644\u0625\u064a\u062c\u0627\u0631\u060c \u0627\u0644\u062e)<\/p>\n<p style=\"text-align: center;\">+ \u0625\u0639\u0627\u0646\u0627\u062a \u0627\u0644\u062a\u0634\u063a\u064a\u0644<br \/>\n\u2013 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0631\u0633\u0648\u0645 (\u0628\u0627\u0633\u062a\u062b\u0646\u0627\u0621 \u0636\u0631\u064a\u0628\u0629 \u062f\u062e\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a)<br \/>\n= \u0641\u0627\u0626\u0636 \u0627\u0644\u062a\u0634\u063a\u064a\u0644 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a (EBE) \u2190 \u0645\u0627 \u064a\u0639\u0627\u062f\u0644 \u062a\u0642\u0631\u064a\u0628\u064b\u0627 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0642\u0628\u0644 \u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0648\u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643 (EBITDA) \u0648\u0641\u0642\u064b\u0627 \u0644\u0644\u0646\u0645\u0648\u0630\u062c \u0627\u0644\u0623\u0646\u062c\u0644\u0648 \u0633\u0627\u0643\u0633\u0648\u0646\u064a<\/p>\n<p style=\"text-align: center;\">- \u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0648\u0645\u062e\u0635\u0635\u0627\u062a \u0627\u0644\u062a\u0634\u063a\u064a\u0644<\/p>\n<p style=\"text-align: center;\">+ \u0625\u0644\u063a\u0627\u0621 \u0627\u0644\u0623\u062d\u0643\u0627\u0645<br \/>\n+ \u0645\u0646\u062a\u062c\u0627\u062a \u0623\u062e\u0631\u0649 \u2013 \u0645\u0635\u0627\u0631\u064a\u0641 \u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u0623\u062e\u0631\u0649<br \/>\n= \u0631\u0628\u062d \u0627\u0644\u062a\u0634\u063a\u064a\u0644 (EBIT)<\/p>\n<p style=\"text-align: center;\">+ \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u2013 \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<br \/>\n= \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u062d\u0627\u0644\u064a \u0642\u0628\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 (CBT)<\/p>\n<p style=\"text-align: center;\">\u00b1 \u0646\u062a\u064a\u062c\u0629 \u0627\u0633\u062a\u062b\u0646\u0627\u0626\u064a\u0629<br \/>\n- \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d<br \/>\n= \u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u0635\u0627\u0641\u064a\u0629<\/p>\n<p>\u0633\u0646\u0634\u0631\u062d \u0628\u0627\u0644\u062a\u0641\u0635\u064a\u0644 \u0627\u0644\u062d\u0633\u0627\u0628 \u0627\u0644\u062f\u0642\u064a\u0642 \u0644\u0643\u0644 \u0646\u0638\u0627\u0645 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u062c\u063a\u0631\u0627\u0641\u064a\u0629\u060c \u0645\u0639 \u0623\u0645\u062b\u0644\u0629 \u0648\u0635\u064a\u063a., <a href=\"https:\/\/tulipemedia.com\/ar\/cours-sig\/\">\u0641\u064a \u0641\u0635\u0644 \u0644\u0627\u062d\u0642 \u0645\u062e\u0635\u0635 \u0644\u0646\u0638\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u062c\u063a\u0631\u0627\u0641\u064a\u0629 \u0647\u0630\u0647<\/a>. \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u0645\u0631\u062d\u0644\u0629\u060c \u0625\u0630\u0627 \u0628\u062f\u0627 \u0627\u0644\u0623\u0645\u0631 \u0645\u0639\u0642\u062f\u064b\u0627\u060c \u0641\u0644\u0627 \u062f\u0627\u0639\u064a \u0644\u062a\u0630\u0643\u0631 \u0643\u0644 \u0634\u064a\u0621 \u062f\u0641\u0639\u0629 \u0648\u0627\u062d\u062f\u0629\u060c \u0648\u0644\u0643\u0646 \u0639\u0644\u064a\u0643 \u0628\u0628\u0633\u0627\u0637\u0629 \u0623\u0646 \u062a\u0641\u0647\u0645 \u0623\u0646 \u0627\u0644\u062c\u062f\u0648\u0644 \u0623\u0639\u0644\u0627\u0647 \u0645\u0637\u0627\u0628\u0642 \u062a\u0645\u0627\u0645\u064b\u0627 \u0644\u062c\u062f\u0648\u0644 \u0628\u064a\u0627\u0646 \u0627\u0644\u062f\u062e\u0644\u060c \u0648\u0644\u0643\u0646\u0647 \u0628\u0628\u0633\u0627\u0637\u0629 \u064a\u0641\u0635\u0644 \u0627\u0644\u0628\u0646\u0648\u062f \u0628\u0637\u0631\u064a\u0642\u0629 \u062a\u0633\u0647\u0644 \u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0645\u0627\u0644\u064a.<\/p>\n<p>\u0643\u0645\u0627 \u062a\u0631\u0648\u0646 \u0641\u064a \u062c\u062f\u0648\u0644 \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062f\u062e\u0644\u060c \u0646\u0628\u062f\u0623 \u062f\u0627\u0626\u0645\u064b\u0627 \u0628\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a\u060c \u062b\u0645 \u0646\u062e\u0635\u0645 \u0645\u0646\u0647\u0627 \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629. \u0648\u0627\u0644\u0641\u0631\u0642 \u0647\u0648 \u0623\u0646\u0646\u0627 \u0646\u0642\u0633\u0645 \u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u0625\u0644\u0649 \u0631\u0635\u064a\u062f\u064a\u0646 \u0641\u0631\u0639\u064a\u064a\u0646\u060c \u0648\u0647\u0645\u0627 \u0643\u0627\u0644\u062a\u0627\u0644\u064a:<\/p>\n<ul>\n<li>\u0647\u0627\u0645\u0634 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a: \u0627\u0644\u0630\u064a \u064a\u062d\u0633\u0628 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0648\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u062a\u0634\u063a\u064a\u0644 \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0629 \u0645\u0628\u0627\u0634\u0631\u0629 \u0641\u064a \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a\u060c \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u0641\u064a \u0627\u0644\u0646\u0647\u0627\u064a\u0629 \u062a\u0643\u0644\u0641\u0629 \u0634\u0631\u0627\u0621 \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 (\u0644\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u0629) \u0648\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645 \u0627\u0644\u062a\u064a \u062a\u0645 \u062a\u062d\u0648\u064a\u0644\u0647\u0627 \u0648\u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0647\u0627 \u0641\u064a \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0627\u0644\u0645\u0628\u0627\u0639\u0629.<\/li>\n<li>EBITDA: \u0648\u0647\u0648 \u0645\u064a\u0632\u0627\u0646 \u0625\u062f\u0627\u0631\u064a \u0645\u0647\u0645 \u0644\u0644\u063a\u0627\u064a\u0629\u060c \u0648\u0647\u0648 \u0627\u0633\u062a\u0645\u0631\u0627\u0631 \u0644\u062d\u0633\u0627\u0628 REX \u0627\u0644\u0645\u0639\u062a\u0627\u062f\u060c \u0648\u0644\u0643\u0646 \u0644\u0627 \u064a\u062a\u0645 \u0641\u064a\u0647 \u0623\u062e\u0630 \u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0648\u0623\u064a \u0645\u062e\u0635\u0635\u0627\u062a\u060c \u0648\u0644\u0627 \u0625\u064a\u0631\u0627\u062f\u0627\u062a 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center;\">\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a<br \/>\n+ \u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a<br \/>\n+ \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629<br \/>\n+ \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0628\u062d\u062b \u0648\u0627\u0644\u062a\u0637\u0648\u064a\u0631 (\u0625\u0646 \u0648\u062c\u062f\u062a)<br \/>\n\u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u062a\u0634\u063a\u064a\u0644 \u0627\u0644\u0623\u062e\u0631\u0649<\/p>\n<p style=\"text-align: center;\">\u2192 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u2013 \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 = \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a (\u0642\u0628\u0644 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center;\">\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 (\u0645\u0635\u0631\u0648\u0641 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644)<\/p>\n<p style=\"text-align: center;\">\u2192 \u0635\u0627\u0641\u064a \u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0644\u0644\u0641\u062a\u0631\u0629 (\u0627\u0644\u0631\u0628\u062d \u0644\u0644\u0641\u062a\u0631\u0629)<\/p>\n<p style=\"text-align: center;\">\u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0634\u0627\u0645\u0644 \u0627\u0644\u0622\u062e\u0631: \u0641\u0631\u0648\u0642 \u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0635\u0631\u0641\u060c \u0627\u0644\u0623\u0631\u0628\u0627\u062d\/\u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0639\u0644\u0649 \u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0625\u0644\u062e.<\/p>\n<p style=\"text-align: center;\">\u2192 \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u062f\u062e\u0644 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\u0627\u0644\u062d\u0627\u0644\u064a\u060c \u064a\u0638\u0644 \u0627\u0644\u0639\u0631\u0636 \u0645\u0631\u0646\u064b\u0627 \u0625\u0644\u0649 \u062d\u062f \u0645\u0627\u060c \u0644\u0643\u0646 \u0645\u0628\u062f\u0623 &quot;\u062d\u0633\u0628 \u0627\u0644\u0648\u0638\u064a\u0641\u0629&quot; \u0647\u0648 \u0627\u0644\u0633\u0627\u0626\u062f.<\/p>\n<p>\u0645\u0631\u0629 \u0623\u062e\u0631\u0649\u060c \u0625\u0630\u0627 \u0634\u0639\u0631\u062a \u0628\u0627\u0644\u0636\u064a\u0627\u0639\u060c \u0641\u0644\u0627 \u062f\u0627\u0639\u064a \u0644\u0644\u0630\u0639\u0631: \u0639\u0646\u062f \u0627\u0644\u062a\u062f\u0642\u064a\u0642\u060c \u064a\u0645\u0643\u0646\u0643 \u0623\u0646 \u062a\u0631\u0649 \u0623\u0646 \u0627\u0644\u0645\u0646\u0637\u0642 \u0644\u0627 \u064a\u0632\u0627\u0644 \u0647\u0648 \u0646\u0641\u0633\u0647 \u0625\u0644\u0649 \u062d\u062f \u0643\u0628\u064a\u0631\u060c \u0648\u0644\u0643\u0646 \u0647\u0646\u0627 \u064a\u062a\u0639\u0644\u0642 \u0627\u0644\u0623\u0645\u0631 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REX\u060c \u0648\u0627\u0644\u0630\u064a \u064a\u0633\u0645\u0649 EBIT \u0628\u0627\u0644\u0644\u063a\u0629 \u0627\u0644\u0625\u0646\u062c\u0644\u064a\u0632\u064a\u0629\u060c \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0642\u0628\u0644 \u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628\u060c \u0648\u0627\u0644\u062a\u064a \u0646\u0637\u0631\u062d \u0645\u0646\u0647\u0627 \u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u062d\u0635\u0648\u0644 \u0641\u064a \u0627\u0644\u0646\u0647\u0627\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u0635\u0627\u0641\u064a\u0629.<\/p>\n<p>\u0644\u0643\u0646 \u0643\u0646 \u062d\u0630\u0631\u064b\u0627\u060c \u0641\u0647\u0646\u0627\u0643 \u062c\u0627\u0646\u0628 \u062f\u0642\u064a\u0642 \u064a\u062c\u0628 \u0645\u0639\u0631\u0641\u062a\u0647 \u062d\u0648\u0644 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\u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629<br \/>\n\u2013 \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0639\u0627\u0645\u0629 (\u0623\u0648 \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629)<br \/>\n\u2013 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0628\u062d\u062b \u0648\u0627\u0644\u062a\u0637\u0648\u064a\u0631<\/td>\n<td data-col-size=\"md\"><strong>\u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u062a\u0634\u063a\u064a\u0644<\/strong><\/td>\n<\/tr>\n<tr>\n<td data-col-size=\"md\"><strong>\u062f\u0648\u0631\u0629 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631<\/strong><\/td>\n<td data-col-size=\"xl\">(\u0645\u0634\u0645\u0648\u0644\u0629 \u0641\u064a \u062a\u0643\u0627\u0644\u064a\u0641 \u0648\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u0645\u0630\u0643\u0648\u0631\u0629 \u0623\u0639\u0644\u0627\u0647)<\/td>\n<td data-col-size=\"md\">(\u0645\u062f\u0645\u062c \u0628\u0627\u0644\u0641\u0639\u0644)<\/td>\n<\/tr>\n<tr>\n<td data-col-size=\"md\"><strong>\u062f\u0648\u0631\u0629 \u0627\u0644\u062a\u0645\u0648\u064a\u0644<\/strong><\/td>\n<td data-col-size=\"xl\">\u2013 \u0635\u0627\u0641\u064a \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u0637\u0631\u0648\u062d\u0627\u064b \u0645\u0646\u0647\u0627 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0645\u0627\u0644\u064a<\/td>\n<td data-col-size=\"md\"><strong>\u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u062d\u0627\u0644\u064a\u0629<\/strong><\/td>\n<\/tr>\n<tr>\n<td data-col-size=\"md\"><strong>\u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0645\u062a\u0643\u0631\u0631\u0629 \u0648\u0627\u0644\u0622\u062b\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629<\/strong><\/td>\n<td data-col-size=\"xl\">+ \u0646\u062a\u064a\u062c\u0629 \u063a\u064a\u0631 \u0645\u062a\u0643\u0631\u0631\u0629<br \/>\n\u2013 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a<\/td>\n<td data-col-size=\"md\"><strong>\u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u0635\u0627\u0641\u064a\u0629<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\u0645\u0642\u0627\u0631\u0646\u0629 \u0628\u0635\u0631\u064a\u0629 \u0644\u0644\u0645\u0646\u0627\u0647\u062c<\/h2>\n<p>\u0641\u064a\u0645\u0627 \u064a\u0644\u064a \u0631\u0633\u0645 \u0628\u064a\u0627\u0646\u064a \u0645\u0648\u062c\u0632 \u064a\u0642\u0627\u0631\u0646 \u0628\u064a\u0646 \u0627\u0644\u0637\u0631\u064a\u0642\u062a\u064a\u0646 \u0644\u0625\u0639\u062f\u0627\u062f \u0628\u064a\u0627\u0646 \u062a\u062d\u0644\u064a\u0644\u064a \u0644\u0644\u0623\u0631\u0628\u0627\u062d \u0648\u0627\u0644\u062e\u0633\u0627\u0626\u0631:<\/p>\n<p><a href=\"https:\/\/tulipemedia.com\/wp-content\/uploads\/sites\/3\/2025\/07\/compte-de-resultat-nature-fonction-comparatif.png\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-6336\" src=\"https:\/\/tulipemedia.com\/wp-content\/uploads\/sites\/3\/2025\/07\/compte-de-resultat-nature-fonction-comparatif.png\" alt=\"\" width=\"1600\" height=\"1800\" title=\"\" srcset=\"https:\/\/tulipemedia.com\/wp-content\/uploads\/sites\/3\/2025\/07\/compte-de-resultat-nature-fonction-comparatif.png 1600w, https:\/\/tulipemedia.com\/wp-content\/uploads\/sites\/3\/2025\/07\/compte-de-resultat-nature-fonction-comparatif-267x300.png 267w, https:\/\/tulipemedia.com\/wp-content\/uploads\/sites\/3\/2025\/07\/compte-de-resultat-nature-fonction-comparatif-910x1024.png 910w, https:\/\/tulipemedia.com\/wp-content\/uploads\/sites\/3\/2025\/07\/compte-de-resultat-nature-fonction-comparatif-768x864.png 768w, https:\/\/tulipemedia.com\/wp-content\/uploads\/sites\/3\/2025\/07\/compte-de-resultat-nature-fonction-comparatif-1365x1536.png 1365w, https:\/\/tulipemedia.com\/wp-content\/uploads\/sites\/3\/2025\/07\/compte-de-resultat-nature-fonction-comparatif-11x12.png 11w, https:\/\/tulipemedia.com\/wp-content\/uploads\/sites\/3\/2025\/07\/compte-de-resultat-nature-fonction-comparatif-600x675.png 600w\" sizes=\"auto, (max-width: 1600px) 100vw, 1600px\" \/><\/a><\/p>\n<p>\u0645\u0644\u0627\u062d\u0638\u0629: \u064a\u064f\u0639\u062f\u0651 \u0627\u0644\u0631\u0628\u062d \u0642\u0628\u0644 \u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0648\u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643 (EBITDA) \u0641\u064a \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062f\u062e\u0644\u060c \u0628\u0637\u0628\u064a\u0639\u062a\u0647\u060c \u0645\u0643\u0627\u0641\u0626\u064b\u0627 \u062a\u0642\u0631\u064a\u0628\u064b\u0627 \u0644\u0644\u0631\u0628\u062d \u0642\u0628\u0644 \u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0648\u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0627\u0644\u062f\u0648\u0644\u064a. \u0648\u0647\u0648 \u064a\u0642\u064a\u0633 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0646\u0627\u062a\u062c\u0629 \u0639\u0646 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062c\u0627\u0631\u064a\u0629 \u0642\u0628\u0644 \u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0648\u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643. \u0623\u0645\u0627 \u0641\u064a \u0639\u0631\u0636 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u062d\u0633\u0628 \u0627\u0644\u0648\u0638\u064a\u0641\u0629\u060c \u0641\u064a\u064f\u062f\u0631\u062c \u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0636\u0645\u0646 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 \u0648\u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a\u060c \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u064a\u064f\u062d\u0633\u0628 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a (EBIT) \u0645\u0628\u0627\u0634\u0631\u0629\u064b.<\/p>\n<p>\u0648\u0625\u0644\u064a\u0643\u0645 \u0645\u0642\u0627\u0631\u0646\u0629 \u0644\u0623\u0643\u0628\u0631 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a:<\/p>\n<table>\n<thead>\n<tr>\n<th data-col-size=\"lg\">\u0645\u0641\u0647\u0648\u0645 \u0641\u0631\u0646\u0633\u064a (PCG + SIG)<\/th>\n<th data-col-size=\"md\">\u0627\u0644\u0645\u0643\u0627\u0641\u0626 \u0627\u0644\u0623\u0646\u062c\u0644\u0648\u0633\u0643\u0633\u0648\u0646\u064a \/ \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062a\u0642\u0631\u064a\u0628\u064a<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td data-col-size=\"lg\">\u0641\u0627\u0626\u0636 \u0627\u0644\u062a\u0634\u063a\u064a\u0644 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a (GOS)<\/td>\n<td data-col-size=\"md\">\u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0642\u0628\u0644 \u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0648\u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643<\/td>\n<\/tr>\n<tr>\n<td data-col-size=\"lg\">\u0627\u0644\u0631\u0628\u062d \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a (\u0642\u0628\u0644 \u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628)<\/td>\n<td data-col-size=\"md\">\u0627\u0644\u0631\u0628\u062d \u0642\u0628\u0644 \u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 (\u0627\u0644\u0631\u0628\u062d \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a)<\/td>\n<\/tr>\n<tr>\n<td data-col-size=\"lg\">\u0627\u0644\u0631\u0628\u062d \u0627\u0644\u062d\u0627\u0644\u064a \u0642\u0628\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 (CPBT)<\/td>\n<td data-col-size=\"md\">\u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0642\u0628\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 (EBT)<\/td>\n<\/tr>\n<tr>\n<td data-col-size=\"lg\">\u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u0635\u0627\u0641\u064a\u0629<\/td>\n<td data-col-size=\"md\">\u0635\u0627\u0641\u064a \u0627\u0644\u062f\u062e\u0644 \/ \u0627\u0644\u0631\u0628\u062d \u0644\u0644\u0641\u062a\u0631\u0629<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u0644\u0645\u0627\u0630\u0627 \u064a\u062a\u0639\u0627\u064a\u0634 \u0647\u0630\u0627\u0646 \u0627\u0644\u0646\u0647\u062c\u0627\u0646\u061f<\/strong><\/p>\n<ul>\n<li>PCG + SIG: \u0645\u0641\u0635\u0644\u0629 \u0644\u0644\u063a\u0627\u064a\u0629\u060c \u0648\u0645\u0648\u062c\u0647\u0629 \u0646\u062d\u0648 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 (\u0641\u0631\u0646\u0633\u0627\u060c \u0628\u0644\u062c\u064a\u0643\u0627\u060c \u0625\u0644\u062e).<\/li>\n<li>\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629: \u0623\u0643\u062b\u0631 \u0625\u064a\u062c\u0627\u0632\u064b\u0627\u060c \u0648\u0645\u0648\u062c\u0647\u0629 \u0646\u062d\u0648 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646\u060c \u0648\u0645\u0642\u0627\u0631\u0646\u0629 \u062f\u0648\u0644\u064a\u0629 (\u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0627\u062a \u0627\u0644\u0645\u062f\u0631\u062c\u0629\u060c \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629).<\/li>\n<\/ul>\n<p>\u0645\u0646 \u0627\u0644\u0646\u0627\u062d\u064a\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0629\u060c \u062a\u0642\u0648\u0645 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 \u0628\u0625\u0646\u062a\u0627\u062c \u0643\u0644\u064a\u0647\u0645\u0627: \u0628\u064a\u0627\u0646 \u0627\u0644\u0631\u0628\u062d \u0648\u0627\u0644\u062e\u0633\u0627\u0631\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a (PCG) \u0644\u062a\u0642\u062f\u064a\u0645\u0647 \u0625\u0644\u0649 \u0627\u0644\u0633\u062c\u0644\u060c \u0648\u0646\u0633\u062e\u0629 \u062a\u062d\u0644\u064a\u0644\u064a\u0629 (SIG \u0623\u0648 \u0634\u0628\u064a\u0647\u0629 \u0628\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629) \u0644\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0645\u0635\u0631\u0641\u064a\u064a\u0646.<\/p>\n<h2>\u0635\u0627\u0641\u064a \u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0648\u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629<\/h2>\n<p><strong>\u0633\u064a\u062a\u0645 \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u0635\u0627\u0641\u064a\u0629 &quot;\u0627\u0644\u0646\u0647\u0627\u0626\u064a\u0629&quot; \u0643\u0627\u0644\u062a\u0632\u0627\u0645 \u0641\u064a \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0629.<\/strong>.<\/p>\n<p>\u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0625\u064a\u062c\u0627\u0628\u064a\u0629\u060c \u0641\u0633\u0648\u0641 &quot;\u062a\u063a\u0630\u064a&quot; \u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0634\u0631\u0643\u0629 \u0628\u0634\u0643\u0644 \u0625\u064a\u062c\u0627\u0628\u064a\u060c \u0648\u0639\u0646\u062f\u0647\u0627 \u0633\u064a\u0643\u0648\u0646 \u0645\u0646 \u0627\u0644\u0636\u0631\u0648\u0631\u064a \u062a\u062d\u062f\u064a\u062f \u0645\u0627 \u064a\u062c\u0628 \u0641\u0639\u0644\u0647 \u0628\u0647\u0630\u0647 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 (\u0627\u0644\u062a\u0631\u062d\u064a\u0644\u060c \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0637\u064a\u0627\u062a\u060c \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u0648\u0632\u0639\u0629\u060c \u0625\u0644\u062e).<\/p>\n<p>\u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0633\u0627\u0644\u0628\u0629\u060c \u0641\u0625\u0646\u0647\u0627 \u0633\u062a\u0642\u0644\u0644 \u0645\u0646 \u0645\u0642\u062f\u0627\u0631 \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629\u060c \u0645\u0639 \u0627\u062d\u062a\u0645\u0627\u0644 \u0623\u0646 \u062a\u0635\u0628\u062d \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0647\u0630\u0647 \u0633\u0627\u0644\u0628\u0629 \u0641\u064a \u062d\u0627\u0644\u0629 \u062a\u062c\u0627\u0648\u0632 \u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0645\u062a\u0627\u062d\u0629 \u0641\u064a \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629\u060c \u0648\u0627\u0644\u0645\u062c\u0645\u0648\u0639 \u0627\u0644\u0633\u0627\u0644\u0628 \u0644\u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0647\u0648 \u0627\u0644\u062a\u0631\u062c\u0645\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u062e\u0633\u0627\u0626\u0631 \u0627\u0644\u062a\u064a \u062a\u0643\u0628\u062f\u062a\u0647\u0627 \u0627\u0644\u0634\u0631\u0643\u0629.<\/p>\n<h2>\u062a\u0645\u0631\u064a\u0646: \u062a\u0639\u0644\u0645 \u0643\u064a\u0641\u064a\u0629 \u0625\u0639\u062f\u0627\u062f \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062f\u062e\u0644 \u062d\u0633\u0628 \u0637\u0628\u064a\u0639\u062a\u0647\u0627 \u0648\u0648\u0638\u064a\u0641\u062a\u0647\u0627<\/h2>\n<p>\u0645\u0646 \u0623\u062c\u0644 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0645\u0641\u0627\u0647\u064a\u0645 \u0627\u0644\u062a\u064a \u062a\u0645 \u062a\u0639\u0644\u0645\u0647\u0627 \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u062f\u0648\u0631\u0629\u060c \u0625\u0644\u064a\u0643 \u062d\u0627\u0644\u0629 \u0639\u0645\u0644\u064a\u0629 \u0633\u062a\u062a\u0645\u0643\u0646 \u0645\u0646 \u062e\u0644\u0627\u0644\u0647\u0627 \u0645\u0646 \u0645\u062d\u0627\u0648\u0644\u0629 \u0625\u0639\u062f\u0627\u062f \u0628\u064a\u0627\u0646 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0648\u0627\u0644\u062e\u0633\u0627\u0626\u0631.<\/p>\n<h3>\u0628\u064a\u0627\u0646 - \u0648\u0631\u0634\u0629 \u0627\u0644\u0646\u062c\u0627\u0631\u0629<\/h3>\n<p>&quot;\u0623\u062a\u064a\u0644\u064a\u0647 \u062f\u0648 \u0628\u0648\u0627&quot; \u0634\u0631\u0643\u0629 \u0635\u063a\u064a\u0631\u0629 \u062a\u0635\u0646\u0639 \u0648\u062a\u0628\u064a\u0639 \u0637\u0627\u0648\u0644\u0627\u062a \u0645\u0646 \u062e\u0634\u0628 \u0627\u0644\u0628\u0644\u0648\u0637 \u0627\u0644\u0635\u0644\u0628. \u0644\u062f\u064a\u0647\u0627 \u0642\u0631\u0636 \u0628\u0646\u0643\u064a \u0644\u062a\u0645\u0648\u064a\u0644 \u0622\u0644\u0627\u062a\u0647\u0627 \u0648\u062a\u0633\u062a\u062b\u0645\u0631 \u0628\u0627\u0646\u062a\u0638\u0627\u0645 \u0641\u0627\u0626\u0636\u0647\u0627 \u0627\u0644\u0646\u0642\u062f\u064a \u0641\u064a \u0642\u0631\u0648\u0636 \u0642\u0635\u064a\u0631\u0629 \u0627\u0644\u0623\u062c\u0644.<\/p>\n<p>\u062e\u0644\u0627\u0644 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0646\u060c \u062a\u0643\u0628\u062f\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u0623\u064a\u0636\u064b\u0627 \u063a\u0631\u0627\u0645\u0629 \u062a\u0639\u0627\u0642\u062f\u064a\u0629 \u0628\u0633\u0628\u0628 \u062a\u0623\u062e\u064a\u0631 \u0641\u064a \u0627\u0644\u062a\u0633\u0644\u064a\u0645. \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0623\u062f\u0646\u0627\u0647\u060c \u0633\u062a\u062d\u062a\u0627\u062c \u0625\u0644\u0649 \u0639\u0631\u0636 \u0628\u064a\u0627\u0646 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0648\u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0637\u0631\u064a\u0642\u062a\u064a\u0646 \u0645\u062e\u062a\u0644\u0641\u062a\u064a\u0646.<\/p>\n<p>\u0625\u0644\u064a\u0643 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062d\u062a\u0627\u062c \u0625\u0644\u0649 \u0645\u0639\u0631\u0641\u062a\u0647\u0627 \u0639\u0646 \u0647\u0630\u0647 \u0627\u0644\u0634\u0631\u0643\u0629:<\/p>\n<p><b>\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0645\u0646 \u0627\u0644\u062a\u0645\u0631\u064a\u0646 \u0631\u0642\u0645 N<\/b><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>\u0628\u064a\u0627\u0646\u0627\u062a<\/b><\/td>\n<td><b>\u0642\u064a\u0645\u0629<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u0645\u062a\u0648\u0633\u0637 \u0633\u0639\u0631 \u0628\u064a\u0639 \u0627\u0644\u0637\u0627\u0648\u0644\u0629<\/span><\/td>\n<td><span style=\"font-weight: 400;\">450 \u20ac<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u0627\u0644\u062c\u062f\u0627\u0648\u0644 \u0627\u0644\u062a\u064a \u062a\u0645 \u0625\u0646\u062a\u0627\u062c\u0647\u0627 \u0623\u062b\u0646\u0627\u0621 \u0627\u0644\u062a\u0645\u0631\u064a\u0646<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1 200<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u062a\u0645 \u0628\u064a\u0639 \u0627\u0644\u0637\u0627\u0648\u0644\u0627\u062a<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1 050<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0623\u0648\u0644\u064a \u0645\u0646 \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u0629<\/span><\/td>\n<td><span style=\"font-weight: 400;\">80 \u0637\u0627\u0648\u0644\u0629 - \u0633\u0639\u0631 \u0627\u0644\u062a\u0643\u0644\u0641\u0629: 280 \u064a\u0648\u0631\u0648\/\u0644\u0644\u0648\u062d\u062f\u0629<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0645\u0646 \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u0629<\/span><\/td>\n<td><span style=\"font-weight: 400;\">230 \u0637\u0627\u0648\u0644\u0629 - \u0633\u0639\u0631 \u0627\u0644\u062a\u0643\u0644\u0641\u0629: 280 \u064a\u0648\u0631\u0648\/\u0644\u0644\u0648\u062d\u062f\u0629<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645<\/span><\/td>\n<td><span style=\"font-weight: 400;\">240 000 \u20ac<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0623\u0648\u0644\u064a \u0645\u0646 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645<\/span><\/td>\n<td><span style=\"font-weight: 400;\">28 000 \u20ac<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0645\u0646 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645<\/span><\/td>\n<td><span style=\"font-weight: 400;\">45 000 \u20ac<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 - \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a<\/span><\/td>\n<td><span style=\"font-weight: 400;\">148 000 \u20ac<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\"> \u00a0 \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u0625\u0646\u062a\u0627\u062c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">95 000 \u20ac<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\"> \u00a0 \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u0625\u0639\u0644\u0627\u0646\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629<\/span><\/td>\n<td><span style=\"font-weight: 400;\">33 000 \u20ac<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\"> \u00a0 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0631\u0641\u0627\u0647<\/span><\/td>\n<td><span style=\"font-weight: 400;\">20 000 \u20ac<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u0631\u0633\u0648\u0645 \u062e\u0627\u0631\u062c\u064a\u0629 \u0623\u062e\u0631\u0649<\/span><\/td>\n<td><span style=\"font-weight: 400;\">42 000 \u20ac<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u0645\u062e\u0635\u0635\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643 - \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a<\/span><\/td>\n<td><span style=\"font-weight: 400;\">28 000 \u20ac<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\"> \u00a0 \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u0625\u0646\u062a\u0627\u062c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18 000 \u20ac<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\"> \u00a0 \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u0625\u0639\u0644\u0627\u0646\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629<\/span><\/td>\n<td><span style=\"font-weight: 400;\">6 000 \u20ac<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\"> \u00a0 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0631\u0641\u0627\u0647<\/span><\/td>\n<td><span style=\"font-weight: 400;\">4 000 \u20ac<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>\u0631\u0633\u0648\u0645 \u0641\u0648\u0627\u0626\u062f \u0627\u0644\u0642\u0631\u0648\u0636<\/b><\/td>\n<td><b>8 400 \u20ac<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>\u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0642\u0635\u064a\u0631 \u0627\u0644\u0623\u062c\u0644)<\/b><\/td>\n<td><b>2 100 \u20ac<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>\u063a\u0631\u0627\u0645\u0629 \u062a\u0639\u0627\u0642\u062f\u064a\u0629 (\u062a\u0623\u062e\u064a\u0631 \u0627\u0644\u062a\u0633\u0644\u064a\u0645)<\/b><\/td>\n<td><b>3 500 \u20ac<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>\u0645\u0639\u062f\u0644\u0627\u062a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a<\/b><\/td>\n<td><b>25 %<\/b><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u0627\u0644\u0633\u0624\u0627\u0644 1 - \u0628\u064a\u0627\u0646 \u0627\u0644\u062f\u062e\u0644 \u062d\u0633\u0628 \u0637\u0628\u064a\u0639\u062a\u0647 (\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629)<\/strong><\/p>\n<p>\u0642\u062f\u0651\u0645 \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062f\u062e\u0644 \u0643\u0627\u0645\u0644\u0629\u064b \u0648\u0641\u0642\u0627\u064b \u0644\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0645\u0642\u0628\u0648\u0644\u0629 \u0639\u0645\u0648\u0645\u0627\u064b \u0641\u064a \u0641\u0631\u0646\u0633\u0627 (GAAP)\u060c \u0645\u0639 \u0627\u0644\u062a\u0645\u064a\u064a\u0632 \u0628\u064a\u0646 \u0645\u0633\u062a\u0648\u064a\u0627\u062a \u0627\u0644\u0631\u0628\u062d \u0623\u0648 \u0627\u0644\u062e\u0633\u0627\u0631\u0629 \u0627\u0644\u062b\u0644\u0627\u062b\u0629: \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a (EBIT)\u060c \u0648\u0627\u0644\u0631\u0628\u062d \u0623\u0648 \u0627\u0644\u062e\u0633\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u0627\u0644\u0631\u0628\u062d \u0623\u0648 \u0627\u0644\u062e\u0633\u0627\u0631\u0629 \u063a\u064a\u0631 \u0627\u0644\u0639\u0627\u062f\u064a\u0629. \u062b\u0645 \u0627\u062d\u0633\u0628 \u0627\u0644\u0631\u0628\u062d \u0642\u0628\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a\u060c \u0648\u0635\u0627\u0641\u064a \u0627\u0644\u0631\u0628\u062d \u0623\u0648 \u0627\u0644\u062e\u0633\u0627\u0631\u0629.<\/p>\n<p><strong>\u0627\u0644\u0633\u0624\u0627\u0644 \u0627\u0644\u062b\u0627\u0646\u064a - \u0628\u064a\u0627\u0646 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0648\u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u062d\u0633\u0628 \u0627\u0644\u0648\u0638\u064a\u0641\u0629 (\u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \/ \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u062f\u0648\u0644\u064a 1)<\/strong><\/p>\n<p>\u0642\u062f\u0651\u0645 \u0628\u064a\u0627\u0646 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0648\u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u062d\u0633\u0628 \u0627\u0644\u0648\u0638\u064a\u0641\u0629. \u0633\u062a\u062a\u0636\u0645\u0646 \u0627\u0644\u0639\u0646\u0627\u0635\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u063a\u0631\u0627\u0645\u0629\u060c \u0645\u0639 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0627\u0644\u062a\u0627\u0645 \u0628\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0639\u0631\u0636 \u0627\u0644\u062a\u064a \u064a\u0641\u0631\u0636\u0647\u0627 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u062f\u0648\u0644\u064a \u0631\u0642\u0645 1.<\/p>\n<p><strong>\u0627\u0644\u0633\u0624\u0627\u0644 3 - \u0645\u0642\u0627\u0631\u0646\u0629 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u0629<\/strong><\/p>\n<p>\u0642\u0627\u0631\u0646 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u0635\u0627\u0641\u064a\u0629 \u0627\u0644\u0645\u064f\u062a\u062d\u0635\u064e\u0651\u0644 \u0639\u0644\u064a\u0647\u0627 \u0641\u064a \u0627\u0644\u0639\u0631\u0636\u064a\u0646 \u0627\u0644\u062a\u0642\u062f\u064a\u0645\u064a\u064a\u0646\u060c \u0648\u0639\u0644\u0651\u0642 \u0639\u0644\u064a\u0647\u0627. \u0647\u0644 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0645\u062a\u0637\u0627\u0628\u0642\u0629\u061f \u0644\u0645\u0627\u0630\u0627 \u062a\u062e\u062a\u0644\u0641 \u0647\u064a\u0627\u0643\u0644 \u0642\u0627\u0626\u0645\u062a\u064a \u0627\u0644\u062f\u062e\u0644 \u0641\u064a\u0645\u0627 \u064a\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u0628\u0646\u0648\u062f \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0628\u0646\u0648\u062f \u0627\u0644\u0627\u0633\u062a\u062b\u0646\u0627\u0626\u064a\u0629\u061f<\/p>\n<p><strong>\u0627\u0644\u0633\u0624\u0627\u0644 4 - \u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u062c\u0632\u0627\u0621 \u0648\u0641\u0642\u064b\u0627 \u0644\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/strong><\/p>\n<p>\u0627\u0634\u0631\u062d \u0628\u062f\u0642\u0629 \u0644\u0645\u0627\u0630\u0627 \u0644\u0627 \u064a\u0648\u062c\u062f \u0645\u0641\u0647\u0648\u0645 &quot;\u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u0627\u0633\u062a\u062b\u0646\u0627\u0626\u064a\u0629&quot; \u0641\u064a \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (\u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u062f\u0648\u0644\u064a \u0631\u0642\u0645 1)\u060c \u0648\u0643\u064a\u0641 \u064a\u062a\u0645 \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u063a\u0631\u0627\u0645\u0629 \u0627\u0644\u0640 3500 \u064a\u0648\u0631\u0648 \u0641\u064a \u0639\u0631\u0636 \u0627\u0644\u0648\u0638\u064a\u0641\u0629. \u0645\u0627 \u0647\u064a \u0627\u0644\u0622\u062b\u0627\u0631 \u0627\u0644\u0645\u062a\u0631\u062a\u0628\u0629 \u0639\u0644\u0649 \u0630\u0644\u0643 \u0645\u0646 \u062d\u064a\u062b \u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0645\u0627\u0644\u064a\u061f<\/p>\n<p><strong>\u0627\u0644\u0633\u0624\u0627\u0644 5 (\u0625\u0636\u0627\u0641\u064a) - \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0645\u062e\u0632\u0646<\/strong><\/p>\n<p>\u0627\u0634\u0631\u062d \u0644\u0645\u0627\u0630\u0627 \u064a\u0638\u0647\u0631 &quot;\u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0645\u062e\u0632\u0646&quot; \u0643\u0645\u0646\u062a\u062c \u0641\u064a \u0627\u0644\u0639\u0631\u0636 \u0627\u0644\u062a\u0642\u062f\u064a\u0645\u064a \u0628\u062d\u0633\u0628 \u0637\u0628\u064a\u0639\u062a\u0647\u060c \u0648\u0644\u0643\u0646 \u0644\u064a\u0633 \u0641\u064a \u0627\u0644\u0639\u0631\u0636 \u0627\u0644\u062a\u0642\u062f\u064a\u0645\u064a \u0628\u062d\u0633\u0628 \u0648\u0638\u064a\u0641\u062a\u0647.<\/p>\n<p>\u0645\u0644\u0627\u062d\u0638\u0629: \u0633\u0639\u0631 \u0627\u0644\u0648\u062d\u062f\u0629 \u0627\u0644\u0628\u0627\u0644\u063a 280 \u064a\u0648\u0631\u0648 \u064a\u062a\u0648\u0627\u0641\u0642 \u0645\u0639 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0644\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u064a\u0645\u0643\u0646\u0643 \u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0630\u0644\u0643 \u0642\u0628\u0644 \u0627\u0644\u0628\u062f\u0621.<\/p>\n<h3>\u062a\u0645 \u0627\u0644\u062a\u0635\u062d\u064a\u062d \u2014 \u0648\u0631\u0634\u0629 \u0627\u0644\u0646\u062c\u0627\u0631\u0629<\/h3>\n<p><strong>\u0627\u0644\u0625\u062c\u0627\u0628\u0629 1 - \u0628\u064a\u0627\u0646 \u0627\u0644\u062f\u062e\u0644 \u0628\u0637\u0628\u064a\u0639\u062a\u0647<\/strong><\/p>\n<p>\u0644\u0644\u0625\u062c\u0627\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0633\u0624\u0627\u0644 \u0627\u0644\u0623\u0648\u0644\u060c \u0641\u0625\u0646 \u0623\u0647\u0645 \u0634\u064a\u0621 \u0647\u0648 \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0647\u064a\u0643\u0644 \u0627\u0644\u0623\u0633\u0627\u0633\u064a \u0644\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062f\u062e\u0644. \u0625\u0630\u0627 \u062a\u0630\u0643\u0631\u062a \u0627\u0644\u0647\u064a\u0643\u0644 \u062c\u064a\u062f\u0627\u064b\u060c \u064a\u062c\u0628 \u0623\u0646 \u0646\u0628\u062f\u0623 \u0628\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a\u060c \u062b\u0645 \u0646\u0637\u0631\u062d \u0645\u0646\u0647\u0627 \u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629\u060c \u062b\u0645 \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u0623\u062e\u064a\u0631\u0627\u064b \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u063a\u064a\u0631 \u0627\u0644\u0639\u0627\u062f\u064a\u0629.<\/p>\n<table>\n<tbody>\n<tr>\n<th>\u0628\u064a\u0627\u0646 \u0627\u0644\u062f\u062e\u0644 \u062d\u0633\u0628 \u0637\u0628\u064a\u0639\u062a\u0647 - \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0646<\/th>\n<th class=\"r\">\u0643\u0645\u064a\u0629<\/th>\n<\/tr>\n<tr class=\"section\">\n<td colspan=\"2\">\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u062a\u0634\u063a\u064a\u0644<\/td>\n<\/tr>\n<tr>\n<td>\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a = <span class=\"badge bp\">1050 \u00d7 450 \u064a\u0648\u0631\u0648<\/span><\/td>\n<td class=\"r\">472 500 \u20ac<\/td>\n<\/tr>\n<tr class=\"even\">\n<td>\u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0645\u062e\u0632\u0646\u00a0<span class=\"badge bp\">= 150 \u0637\u0627\u0648\u0644\u0629 \u00d7 280 \u064a\u0648\u0631\u0648<\/span><\/td>\n<td class=\"r\">+ 42 000 \u20ac<\/td>\n<\/tr>\n<tr>\n<td>\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645<\/td>\n<td class=\"r\">240 000 \u20ac<\/td>\n<\/tr>\n<tr class=\"even\">\n<td>\u0627\u0644\u062a\u063a\u064a\u0631 \u0641\u064a \u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645 = <span class=\"badge bn\">SF \u2212 SI = 45,000 \u2212 28,000<\/span><\/td>\n<td class=\"r\">- 17000 \u064a\u0648\u0631\u0648<\/td>\n<\/tr>\n<tr class=\"sub\">\n<td>\u2192 \u0635\u0627\u0641\u064a \u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645<\/td>\n<td class=\"r\">223 000 \u20ac<\/td>\n<\/tr>\n<tr>\n<td>\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646<\/td>\n<td class=\"r\">148 000 \u20ac<\/td>\n<\/tr>\n<tr class=\"even\">\n<td>\u0631\u0633\u0648\u0645 \u062e\u0627\u0631\u062c\u064a\u0629 \u0623\u062e\u0631\u0649<\/td>\n<td class=\"r\">42 000 \u20ac<\/td>\n<\/tr>\n<tr>\n<td>\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0648\u0627\u0644\u0625\u0637\u0641\u0627\u0621<\/td>\n<td class=\"r\">28 000 \u20ac<\/td>\n<\/tr>\n<tr class=\"rex\">\n<td>\u0627\u0644\u0631\u0628\u062d \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a (\u0642\u0628\u0644 \u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628)<\/td>\n<td class=\"r\">73 500 \u20ac<\/td>\n<\/tr>\n<tr class=\"section-fin\">\n<td colspan=\"2\">\u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/td>\n<\/tr>\n<tr>\n<td>\u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u00a0<span class=\"badge bf\">\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0642\u0635\u064a\u0631 \u0627\u0644\u0623\u062c\u0644<\/span><\/td>\n<td class=\"r\">+ 2 100 \u20ac<\/td>\n<\/tr>\n<tr class=\"even\">\n<td>\u0631\u0633\u0648\u0645 \u0627\u0644\u0641\u0627\u0626\u062f\u0629\u00a0<span class=\"badge bf\">\u0642\u0631\u0636 \u0628\u0646\u0643\u064a<\/span><\/td>\n<td class=\"r\">- 8400 \u064a\u0648\u0631\u0648<\/td>\n<\/tr>\n<tr class=\"subtotal-fin\">\n<td>\u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/td>\n<td class=\"r\">- 6300 \u064a\u0648\u0631\u0648<\/td>\n<\/tr>\n<tr class=\"section-exc\">\n<td colspan=\"2\">\u0646\u062a\u064a\u062c\u0629 \u0627\u0633\u062a\u062b\u0646\u0627\u0626\u064a\u0629<\/td>\n<\/tr>\n<tr>\n<td>\u0645\u0646\u062a\u062c\u0627\u062a \u0627\u0633\u062a\u062b\u0646\u0627\u0626\u064a\u0629<\/td>\n<td class=\"r\">0 \u20ac<\/td>\n<\/tr>\n<tr class=\"even\">\n<td>\u0631\u0633\u0648\u0645 \u0627\u0633\u062a\u062b\u0646\u0627\u0626\u064a\u0629\u00a0<span class=\"badge be\">\u062c\u0632\u0627\u0621 \u062a\u0639\u0627\u0642\u062f\u064a<\/span><\/td>\n<td class=\"r\">- 3500 \u064a\u0648\u0631\u0648<\/td>\n<\/tr>\n<tr class=\"subtotal-exc\">\n<td>\u0646\u062a\u064a\u062c\u0629 \u0627\u0633\u062a\u062b\u0646\u0627\u0626\u064a\u0629<\/td>\n<td class=\"r\">- 3500 \u064a\u0648\u0631\u0648<\/td>\n<\/tr>\n<tr class=\"section-is\">\n<td colspan=\"2\">\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a<\/td>\n<\/tr>\n<tr>\n<td>\u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0642\u0628\u0644 IS\u00a0<span class=\"badge bn\">73,500 \u2212 6,300 \u2212 3,500<\/span><\/td>\n<td class=\"r\">63 700 \u20ac<\/td>\n<\/tr>\n<tr class=\"even\">\n<td>\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a\u00a0<span class=\"badge bn\">63,700 \u00d7 25 %<\/span><\/td>\n<td class=\"r\">- 15,925 \u064a\u0648\u0631\u0648<\/td>\n<\/tr>\n<tr class=\"rnet\">\n<td>\u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u0635\u0627\u0641\u064a\u0629<\/td>\n<td class=\"r\">47 775 \u20ac<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u0627\u0644\u0625\u062c\u0627\u0628\u0629 2 - \u0628\u064a\u0627\u0646 \u0627\u0644\u0631\u0628\u062d \u0648\u0627\u0644\u062e\u0633\u0627\u0631\u0629 \u062d\u0633\u0628 \u0627\u0644\u0648\u0638\u064a\u0641\u0629<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<th>\u0628\u064a\u0627\u0646 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0648\u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u062d\u0633\u0628 \u0627\u0644\u0648\u0638\u064a\u0641\u0629 - \u0627\u0644\u062a\u0645\u0631\u064a\u0646 \u0631\u0642\u0645<\/th>\n<th class=\"r\">\u0643\u0645\u064a\u0629<\/th>\n<\/tr>\n<tr>\n<td><strong>\u0631\u0628\u062d<\/strong><\/td>\n<td class=\"r\"><strong>472 500 \u20ac<\/strong><\/td>\n<\/tr>\n<tr class=\"even\">\n<td>\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a = 1050 \u0637\u0627\u0648\u0644\u0629 \u00d7 280 \u064a\u0648\u0631\u0648<\/td>\n<td class=\"r\">- 294,000 \u064a\u0648\u0631\u0648<\/td>\n<\/tr>\n<tr class=\"marge\">\n<td>\u0647\u0627\u0645\u0634 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a\u00a0<span class=\"badge bn\">= \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u2013 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a (37.8 %)<\/span><\/td>\n<td class=\"r\">178 500 \u20ac<\/td>\n<\/tr>\n<tr class=\"section\">\n<td colspan=\"2\">\u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629<\/td>\n<\/tr>\n<tr class=\"sub\">\n<td>\u0645\u0648\u0638\u0641\u0648 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a<\/td>\n<td class=\"r\">33 000 \u20ac<\/td>\n<\/tr>\n<tr class=\"sub even\">\n<td>\u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0627\u0644\u062a\u062c\u0627\u0631\u064a<\/td>\n<td class=\"r\">6 000 \u20ac<\/td>\n<\/tr>\n<tr class=\"subtotal\">\n<td>\u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629<\/td>\n<td class=\"r\">39 000 \u20ac<\/td>\n<\/tr>\n<tr class=\"sub\">\n<td>\u0627\u0644\u0637\u0627\u0642\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u064a<\/td>\n<td class=\"r\">20 000 \u20ac<\/td>\n<\/tr>\n<tr class=\"sub even\">\n<td>\u0631\u0633\u0648\u0645 \u062e\u0627\u0631\u062c\u064a\u0629 \u0623\u062e\u0631\u0649<\/td>\n<td class=\"r\">42 000 \u20ac<\/td>\n<\/tr>\n<tr class=\"sub\">\n<td>\u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0627\u0644\u0625\u062f\u0627\u0631\u064a<\/td>\n<td class=\"r\">4 000 \u20ac<\/td>\n<\/tr>\n<tr class=\"sub even\">\n<td>\u0645\u0635\u0627\u0631\u064a\u0641 \u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u0623\u062e\u0631\u0649\u00a0<span class=\"badge be\">\u062c\u0632\u0627\u0621 \u062a\u0639\u0627\u0642\u062f\u064a - \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u062f\u0648\u0644\u064a 1<\/span><\/td>\n<td class=\"r\">3 500 \u20ac<\/td>\n<\/tr>\n<tr class=\"subtotal\">\n<td>\u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0648\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u062a\u0634\u063a\u064a\u0644 \u0627\u0644\u0623\u062e\u0631\u0649<\/td>\n<td class=\"r\">69 500 \u20ac<\/td>\n<\/tr>\n<tr class=\"rex\">\n<td>\u0627\u0644\u0631\u0628\u062d \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a (\u0642\u0628\u0644 \u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628)<\/td>\n<td class=\"r\">70 000 \u20ac<\/td>\n<\/tr>\n<tr class=\"section-fin\">\n<td colspan=\"2\">\u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/td>\n<\/tr>\n<tr>\n<td>\u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/td>\n<td class=\"r\">+ 2 100 \u20ac<\/td>\n<\/tr>\n<tr class=\"even\">\n<td>\u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/td>\n<td class=\"r\">- 8400 \u064a\u0648\u0631\u0648<\/td>\n<\/tr>\n<tr class=\"subtotal-fin\">\n<td>\u0635\u0627\u0641\u064a \u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/td>\n<td class=\"r\">- 6300 \u064a\u0648\u0631\u0648<\/td>\n<\/tr>\n<tr class=\"rai\">\n<td>\u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0642\u0628\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629<\/td>\n<td class=\"r\">63 700 \u20ac<\/td>\n<\/tr>\n<tr class=\"even\">\n<td>\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a\u00a0<span class=\"badge bn\">63,700 \u00d7 25 %<\/span><\/td>\n<td class=\"r\">- 15,925 \u064a\u0648\u0631\u0648<\/td>\n<\/tr>\n<tr class=\"rnet\">\n<td>\u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u0635\u0627\u0641\u064a\u0629<\/td>\n<td class=\"r\">47 775 \u20ac<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u0627\u0644\u0625\u062c\u0627\u0628\u0629 3 - \u0645\u0642\u0627\u0631\u0646\u0629 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u0635\u0627\u0641\u064a\u0629<\/strong><\/p>\n<p>\u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u0629 \u0645\u062a\u0637\u0627\u0628\u0642\u0629 (47,775 \u064a\u0648\u0631\u0648)\u060c \u062d\u064a\u062b \u062a\u0639\u062a\u0645\u062f \u0643\u0644\u062a\u0627 \u0627\u0644\u0637\u0631\u064a\u0642\u062a\u064a\u0646 \u0639\u0644\u0649 \u0646\u0641\u0633 \u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629. \u0648\u064a\u0643\u0645\u0646 \u0627\u0644\u0627\u062e\u062a\u0644\u0627\u0641 \u0641\u064a \u0647\u064a\u0643\u0644 \u0627\u0644\u062d\u0633\u0627\u0628\u060c \u0648\u0644\u064a\u0633 \u0641\u064a \u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u0629.<\/p>\n<p>\u064a\u062e\u062a\u0644\u0641 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a \u0628\u064a\u0646 \u0627\u0644\u0637\u0631\u064a\u0642\u062a\u064a\u0646 (73,500 \u064a\u0648\u0631\u0648 \u0648\u0641\u0642\u064b\u0627 \u0644\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 \u0645\u0642\u0627\u0628\u0644 70,000 \u064a\u0648\u0631\u0648 \u0648\u0641\u0642\u064b\u0627 \u0644\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629). \u0648\u064a\u0639\u0648\u062f \u0630\u0644\u0643 \u0625\u0644\u0649 \u0623\u0646\u0647 \u0628\u0645\u0648\u062c\u0628 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u062a\u064f\u062f\u0631\u062c \u063a\u0631\u0627\u0645\u0629 \u0627\u0644\u0640 3,500 \u064a\u0648\u0631\u0648 \u0636\u0645\u0646 \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 (\u0645\u0645\u0627 \u064a\u064f\u062e\u0641\u0636 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a)\u060c \u0628\u064a\u0646\u0645\u0627 \u062a\u064f\u0633\u062c\u0644 \u0628\u0634\u0643\u0644 \u0645\u0646\u0641\u0635\u0644 \u0643\u0628\u0646\u062f \u063a\u064a\u0631 \u0639\u0627\u062f\u064a \u0636\u0645\u0646 \u0628\u0646\u062f \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u0648\u0641\u0642\u064b\u0627 \u0644\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629. \u0648\u0647\u0630\u0627 \u0627\u062e\u062a\u0644\u0627\u0641 \u0641\u064a \u0627\u0644\u062a\u062d\u0644\u064a\u0644\u060c \u0648\u0644\u064a\u0633 \u0641\u064a \u0627\u0644\u0642\u064a\u0627\u0633.<\/p>\n<p><strong>\u0627\u0644\u0625\u062c\u0627\u0628\u0629 4 - \u0627\u0644\u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0639\u0642\u0648\u0628\u0629 \u0648\u0641\u0642\u064b\u0627 \u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629<\/strong><\/p>\n<p>\u064a\u062d\u0638\u0631 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u062f\u0648\u0644\u064a \u0631\u0642\u0645 1 (\u0627\u0644\u0641\u0642\u0631\u0629 87) \u0635\u0631\u0627\u062d\u0629\u064b \u0639\u0631\u0636 \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0623\u0648 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0643\u0628\u0646\u0648\u062f &quot;\u063a\u064a\u0631 \u0639\u0627\u062f\u064a\u0629&quot;\u060c \u0633\u0648\u0627\u0621 \u0641\u064a \u0645\u062a\u0646 \u0628\u064a\u0627\u0646 \u0627\u0644\u062f\u062e\u0644 \u0623\u0648 \u0641\u064a \u0627\u0644\u0625\u064a\u0636\u0627\u062d\u0627\u062a.<\/p>\n<p>\u064a\u0633\u062a\u0646\u062f \u0645\u0646\u0637\u0642 \u0648\u0627\u0636\u0639\u064a \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 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\u0627\u0644\u0645\u0628\u0627\u0639\u0629.<\/p>\n<p>\u0641\u064a \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0639\u0644\u0649 \u0627\u0644\u0648\u0638\u0627\u0626\u0641\u060c \u0644\u0627 \u062d\u0627\u062c\u0629 \u0644\u0647\u0630\u0647 \u0627\u0644\u0622\u0644\u064a\u0629: \u062a\u064f\u062d\u0633\u0628 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0645\u0628\u0627\u0634\u0631\u0629\u064b \u0639\u0644\u0649 \u0627\u0644\u0648\u062d\u062f\u0627\u062a \u0627\u0644\u0645\u0628\u0627\u0639\u0629 \u0641\u0642\u0637 (1050 \u00d7 280 \u064a\u0648\u0631\u0648). \u0623\u0645\u0627 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0637\u0627\u0648\u0644\u0627\u062a \u0627\u0644\u0645\u0648\u062c\u0648\u062f\u0629 \u0641\u064a \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0641\u0644\u0627 \u062a\u064f\u062f\u0631\u062c \u0645\u0637\u0644\u0642\u064b\u0627 \u0641\u064a \u0628\u064a\u0627\u0646 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0648\u0627\u0644\u062e\u0633\u0627\u0626\u0631\u060c \u0628\u0644 \u062a\u0628\u0642\u0649 \u0645\u064f\u0642\u064a\u0645\u0629 \u0641\u064a \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0643\u0645\u062e\u0632\u0648\u0646 \u0633\u0644\u0639 \u062a\u0627\u0645\u0629 \u0627\u0644\u0635\u0646\u0639.<\/p>\n<p><strong>\u0645\u0642\u0627\u0631\u0646\u0629 \u0628\u062a\u0635\u0646\u064a\u0641 \u0633\u0639\u0631 \u0627\u0644\u062a\u0643\u0644\u0641\u0629<\/strong><\/p>\n<p>\u0633\u0639\u0631 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0647\u0648 280 \u064a\u0648\u0631\u0648 \u0644\u0644\u0648\u062d\u062f\u0629. \u0648\u0644\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u062a\u0648\u0627\u0641\u0642 \u0625\u062c\u0645\u0627\u0644\u064a \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0644\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u0639 \u0633\u0639\u0631 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0647\u0630\u0627\u060c \u064a\u0645\u0643\u0646\u0646\u0627 \u0645\u0642\u0627\u0631\u0646\u0629 \u0627\u0644\u0627\u062b\u0646\u064a\u0646. \u0648\u0644\u0644\u0642\u064a\u0627\u0645 \u0628\u0630\u0644\u0643\u060c \u0646\u062c\u0645\u0639 \u062c\u0645\u064a\u0639 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0644\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u0627\u0644\u062a\u064a \u062a\u0634\u0645\u0644:<\/p>\n<ul>\n<li>\u062a\u0645 \u062a\u0639\u062f\u064a\u0644 \u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645 (\u0623\u064a \u0627\u0644\u062a\u064a \u062a\u0645 \u0634\u0631\u0627\u0624\u0647\u0627 \u0648\u062a\u062d\u0648\u064a\u0644\u0647\u0627 \u062e\u0644\u0627\u0644 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u0644\u064a\u0633 \u0627\u0644\u062a\u064a \u062a\u0645 \u0625\u0631\u0641\u0627\u0642\u0647\u0627 \u0628\u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0627\u0628\u0642\u0629): 240,000 \u064a\u0648\u0631\u0648 - 17,000 \u064a\u0648\u0631\u0648 = 223,000 \u064a\u0648\u0631\u0648\u061b ;<\/li>\n<li>\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0625\u0646\u062a\u0627\u062c: 95,000 \u064a\u0648\u0631\u0648<\/li>\n<li>\u0648\u0628\u062f\u0644 \u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0627\u0644\u0645\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u0625\u0646\u062a\u0627\u062c: 18000 \u064a\u0648\u0631\u0648.<\/li>\n<\/ul>\n<p style=\"text-align: center;\">\u0625\u062c\u0645\u0627\u0644\u064a \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0625\u0646\u062a\u0627\u062c = 223,000 + 95,000 + 18,000 = 336,000 \u064a\u0648\u0631\u0648<\/p>\n<p>\u0646\u0631\u0628\u0637 \u0625\u062c\u0645\u0627\u0644\u064a \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0647\u0630\u0647 \u0628\u0627\u0644\u0648\u062d\u062f\u0627\u062a \u0627\u0644\u0645\u0646\u062a\u062c\u0629 (\u0648\u0644\u064a\u0633 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 \u0641\u0639\u0644\u064a\u064b\u0627 \u0644\u0623\u0646\u0646\u0627 \u0646\u062d\u0627\u0648\u0644 \u0645\u0639\u0631\u0641\u0629 \u0633\u0639\u0631 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0648\u0644\u064a\u0633 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a): 336000 \/ 1200 \u0637\u0627\u0648\u0644\u0629 = 280 \u064a\u0648\u0631\u0648 \/ \u0648\u062d\u062f\u0629.<\/p>\n<p>\u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u0641\u0625\u0646 \u0633\u0639\u0631 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u064a\u062a\u0648\u0627\u0641\u0642 \u0645\u0639 \u0625\u062c\u0645\u0627\u0644\u064a \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0644\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629!<\/p>\n<h2>\u062e\u0627\u062a\u0645\u0629<\/h2>\n<p>\u0628\u064a\u0627\u0646 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0648\u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0647\u0648 \u0627\u0644\u0648\u062b\u064a\u0642\u0629 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u062d\u062a\u0627\u062c \u0625\u0644\u0649 \u0645\u0639\u0631\u0641\u0629 \u0643\u064a\u0641\u064a\u0629 \u0642\u0631\u0627\u0621\u062a\u0647\u0627 \u0639\u0646\u062f\u0645\u0627 \u062a\u0643\u0648\u0646 \u0642\u0627\u0626\u062f \u0623\u0639\u0645\u0627\u0644 \u0623\u0648 \u0635\u0627\u0646\u0639 \u0642\u0631\u0627\u0631 \u0623\u0648 \u0645\u062f\u064a\u0631\u064b\u0627 \u0623\u0648 \u0645\u0634\u062a\u0631\u064a\u064b\u0627\u060c \u0644\u0623\u0646 \u0647\u0630\u0647 \u0627\u0644\u0648\u062b\u064a\u0642\u0629 \u0647\u064a \u0627\u0644\u062a\u064a \u062a\u0633\u0645\u062d \u0644\u0646\u0627 \u0628\u0645\u0639\u0631\u0641\u0629 \u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0646\u0645\u0648\u0630\u062c \u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0634\u0631\u0643\u0629 \u0642\u0627\u0628\u0644\u0627\u064b \u0644\u0644\u062a\u0637\u0628\u064a\u0642\u060c \u0639\u0627\u0645\u064b\u0627 \u0628\u0639\u062f \u0639\u0627\u0645.<\/p>\n<p>\u0645\u0639\u0638\u0645 \u0627\u0644\u0646\u0627\u0633 \u0627\u0644\u0639\u0627\u062f\u064a\u064a\u0646 \u064a\u0633\u062a\u0641\u0633\u0631\u0648\u0646 \u0641\u0642\u0637 \u0639\u0646 \u0645\u0639\u062f\u0644 \u062f\u0648\u0631\u0627\u0646 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0648\u0627\u0644\u0625\u064a\u062c\u0627\u0631\u060c \u0648\u0628\u0634\u0643\u0644 \u063a\u0627\u0645\u0636 \u0639\u0646 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646\u060c \u062f\u0648\u0646 \u062a\u062d\u0644\u064a\u0644 \u0628\u064a\u0627\u0646 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0648\u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0628\u0627\u0644\u062a\u0641\u0635\u064a\u0644\u060c \u0648\u0647\u0648 \u062e\u0637\u0623 \u0641\u0627\u062f\u062d.<\/p>\n<p>\u0627\u0644\u0622\u0646 \u0648\u0642\u062f \u0641\u0647\u0645\u0646\u0627 \u0643\u064a\u0641\u064a\u0629 \u0625\u0639\u062f\u0627\u062f \u0648\u0642\u0631\u0627\u0621\u0629 \u0628\u064a\u0627\u0646 \u0627\u0644\u062f\u062e\u0644\u060c \u0633\u0646\u0643\u062a\u0634\u0641 \u0641\u064a \u0627\u0644\u0641\u0635\u0644 \u0627\u0644\u062a\u0627\u0644\u064a \u0645\u0627 \u062a\u062a\u0643\u0648\u0646 \u0645\u0646\u0647 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629\u060c \u0648\u0633\u0646\u0631\u0649 \u0641\u064a \u0627\u0644\u062f\u0631\u0648\u0633 \u0627\u0644\u062a\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0624\u0634\u0631\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0645\u0643\u0646 \u0627\u0633\u062a\u062e\u0644\u0627\u0635\u0647\u0627 \u0645\u0646 \u0628\u064a\u0627\u0646 \u0627\u0644\u062f\u062e\u0644\u060c \u0645\u0646 \u0623\u062c\u0644 \u062a\u0642\u062f\u064a\u0631 \u0627\u0644\u0635\u062d\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0629 \u0648\u062e\u0627\u0635\u0629 \u0631\u0628\u062d\u064a\u062a\u0647\u0627 \u0644\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0639\u0646\u064a\u0629 \u0628\u0628\u064a\u0627\u0646 \u0627\u0644\u062f\u062e\u0644.<\/p>\n<p>\u0644\u0627 \u062a\u062a\u0631\u062f\u062f\u0648\u0627 \u0641\u064a \u0627\u0644\u0627\u0634\u062a\u0631\u0627\u0643 \u0641\u064a \u0627\u0644\u0645\u062f\u0648\u0646\u0629 \u0648\u0627\u0644\u062a\u0639\u0644\u064a\u0642\u060c \u0648\u0633\u0623\u0631\u0627\u0643\u0645 \u0642\u0631\u064a\u0628\u0627\u064b \u0641\u064a \u0627\u0644\u0641\u0635\u0644 \u0627\u0644\u062a\u0627\u0644\u064a.<\/p>\n<p>\ud83d\udc49 \u0627\u0644\u0641\u0635\u0644 \u0627\u0644\u062a\u0627\u0644\u064a: <a href=\"https:\/\/tulipemedia.com\/ar\/bilan-comptable\/\">\u0641\u0647\u0645 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629<\/a><br \/>\n\ud83d\udcd6\u00a0<a href=\"https:\/\/tulipemedia.com\/ar\/cours-gestion-entreprise\/\">\u0627\u0644\u0639\u0648\u062f\u0629 \u0625\u0644\u0649 \u062c\u062f\u0648\u0644 \u0627\u0644\u0645\u062d\u062a\u0648\u064a\u0627\u062a<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Comme nous l&rsquo;avons vu dans le chapitre pr\u00e9c\u00e9dent, les \u00e9tats financiers incluent deux documents fondamentaux pour la compr\u00e9hension de l&rsquo;\u00e9tat de sant\u00e9 d&rsquo;une entreprise : le bilan et le compte de r\u00e9sultat. Dans le cadre de ce cours sur la gestion et la finance d&rsquo;entreprise, nous allons nous int\u00e9resser au compte de r\u00e9sultat, qui est [&hellip;]<\/p>\n","protected":false},"author":17,"featured_media":5759,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[20],"tags":[171],"class_list":["post-5736","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-finance","tag-fondamentaux-de-la-gestion-dentreprise"],"_links":{"self":[{"href":"https:\/\/tulipemedia.com\/ar\/wp-json\/wp\/v2\/posts\/5736","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tulipemedia.com\/ar\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tulipemedia.com\/ar\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tulipemedia.com\/ar\/wp-json\/wp\/v2\/users\/17"}],"replies":[{"embeddable":true,"href":"https:\/\/tulipemedia.com\/ar\/wp-json\/wp\/v2\/comments?post=5736"}],"version-history":[{"count":3,"href":"https:\/\/tulipemedia.com\/ar\/wp-json\/wp\/v2\/posts\/5736\/revisions"}],"predecessor-version":[{"id":6337,"href":"https:\/\/tulipemedia.com\/ar\/wp-json\/wp\/v2\/posts\/5736\/revisions\/6337"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tulipemedia.com\/ar\/wp-json\/wp\/v2\/media\/5759"}],"wp:attachment":[{"href":"https:\/\/tulipemedia.com\/ar\/wp-json\/wp\/v2\/media?parent=5736"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tulipemedia.com\/ar\/wp-json\/wp\/v2\/categories?post=5736"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tulipemedia.com\/ar\/wp-json\/wp\/v2\/tags?post=5736"}],"curies":[{"name":"\u0648\u0648\u0631\u062f\u0628\u0631\u064a\u0633","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}