{"id":5911,"date":"2025-09-23T01:33:33","date_gmt":"2025-09-22T23:33:33","guid":{"rendered":"https:\/\/tulipemedia.com\/?p=5911"},"modified":"2025-11-29T01:57:23","modified_gmt":"2025-11-29T00:57:23","slug":"ratio-dendettement-autonomie-financiere","status":"publish","type":"post","link":"https:\/\/tulipemedia.com\/ar\/ratio-dendettement-autonomie-financiere\/","title":{"rendered":"\u062f\u0648\u0631\u0629 \u062d\u0648\u0644 \u0646\u0633\u0628\u0629 \u0627\u0644\u062f\u064a\u0646 \u0648\u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644 \u0627\u0644\u0645\u0627\u0644\u064a"},"content":{"rendered":"<p>\u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u062f\u0648\u0631\u0629 \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u0627\u0644\u0645\u0623\u062e\u0648\u0630\u0629 \u0645\u0646 <strong><a href=\"https:\/\/tulipemedia.com\/ar\/cours-gestion-entreprise\/\">\u0627\u0644\u062f\u0644\u064a\u0644 \u0627\u0644\u0643\u0627\u0645\u0644 \u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644<\/a><\/strong>\u0633\u0648\u0641 \u0646\u062a\u0639\u0644\u0645 <strong>\u0645\u0627 \u0647\u064a \u0646\u0633\u0628 \u0627\u0644\u062f\u064a\u0648\u0646<\/strong>\u060c \u0627\u0647\u062a\u0645\u0627\u0645\u0627\u062a\u0647\u0645\u060c \u0648\u0637\u0631\u064a\u0642\u0629 \u062d\u0633\u0627\u0628\u0647\u0645\u060c \u0648\u0637\u0631\u064a\u0642\u0629 \u062a\u0641\u0633\u064a\u0631\u0647\u0645\u060c \u062f\u0627\u0626\u0645\u064b\u0627 \u0628\u0647\u062f\u0641 \u062a\u062f\u0631\u064a\u0628\u0646\u0627 \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644.<\/p>\n<h2>\u062a\u0639\u0631\u064a\u0641 \u0646\u0633\u0628\u0629 \u0627\u0644\u062f\u064a\u0646<\/h2>\n<p>\u0627\u0644 <strong>\u0646\u0633\u0628\u0629 \u0627\u0644\u062f\u064a\u0646<\/strong> \u0643\u0645\u0627 \u064a\u0648\u062d\u064a \u0627\u0633\u0645\u0647\u0627\u060c \u0641\u0647\u064a \u0646\u0633\u0628\u0629 (\u0644\u0630\u0644\u0643 <strong>\u0639\u0644\u0627\u0642\u0629 \u0628\u064a\u0646 \u0645\u0631\u062a\u0628\u062a\u064a\u0646 \u0645\u0646 \u062d\u064a\u062b \u0627\u0644\u062d\u062c\u0645<\/strong>) \u0627\u0644\u0630\u064a \u064a\u0642\u064a\u0633 <strong>\u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u062f\u064a\u0648\u0646<\/strong> \u0645\u0646 \u0634\u0631\u0643\u0629 <strong>\u0645\u0642\u0627\u0631\u0646\u0629 \u0628\u062d\u0642\u0648\u0642 \u0645\u0644\u0643\u064a\u062a\u0647\u0627<\/strong>.<\/p>\n<p>\u064a\u062a\u0645 \u0627\u0644\u062a\u0639\u0628\u064a\u0631 \u0639\u0646 \u0647\u0630\u0647 \u0627\u0644\u0646\u0633\u0628\u0629 \u0643\u0646\u0633\u0628\u0629 \u0645\u0626\u0648\u064a\u0629\u060c \u0645\u0645\u0627 \u064a\u0633\u0645\u062d <strong>\u0644\u062a\u0642\u064a\u064a\u0645 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0627\u0644\u0645\u0627\u0644\u064a<\/strong> \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 <strong>\u062a\u062c\u0627\u0647 \u0623\u0637\u0631\u0627\u0641 \u062b\u0627\u0644\u062b\u0629<\/strong> \u0648\u0642\u062f\u0631\u062a\u0647\u0627 \u0639\u0644\u0649 \u0633\u062f\u0627\u062f \u062f\u064a\u0648\u0646\u0647\u0627.<\/p>\n<p>\u0643\u0645\u0627 \u0646\u0627\u0642\u0634\u0646\u0627 \u0641\u064a \u0627\u0644\u0641\u0635\u0644 \u0627\u0644\u0633\u0627\u0628\u0642 \u062d\u0648\u0644 <a href=\"https:\/\/tulipemedia.com\/ar\/cours-effet-de-levier-definition-explications-exemples\/\">\u062a\u064e\u0623\u062b\u0650\u064a\u0631<\/a>\u064a\u0645\u0643\u0646 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0623\u0646 \u062a\u0645\u062a\u0644\u0643 <strong>\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u062f\u064a\u0648\u0646 \u0644\u062a\u0645\u0648\u064a\u0644 \u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a\u0647\u0645<\/strong>\u060c \u0628\u062f\u0644\u0627\u064b \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u062e\u0627\u0635\u0629. \u0648\u0647\u0630\u0627 \u064a\u0633\u0645\u062d \u0628\u0634\u0643\u0644 \u062e\u0627\u0635 <strong><a href=\"https:\/\/tulipemedia.com\/ar\/cours-effet-de-levier-definition-explications-exemples\/\">\u0644\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0639\u0627\u0626\u062f \u0639\u0644\u0649 \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629<\/a><\/strong>\u060c \u0644\u0630\u0644\u0643 <strong>\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646<\/strong>\u0644\u0623\u0646\u0647 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0639\u0644\u064a\u0646\u0627 \u0623\u0646 \u0646\u0636\u0639 \u0627\u0644\u0623\u0645\u0631 \u0628\u0634\u0643\u0644 \u062a\u062e\u0637\u064a\u0637\u064a\u060c \u0641\u0625\u0646\u0647\u0645 \u064a\u0631\u0627\u0647\u0646\u0648\u0646 \u0623\u0642\u0644 \u0645\u0642\u0627\u0628\u0644 \u0627\u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u062f\u062e\u0644 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u062f\u064a\u0648\u0646 \u0645\u0642\u0627\u0631\u0646\u0629 \u0628\u0627\u0644\u0645\u0631\u0627\u0647\u0646\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0641\u064a \u0627\u0644\u0623\u0633\u0647\u0645.<\/p>\n<p>\u0625\u0646\u0647\u0627 \u062a\u0639\u0645\u0644 <strong>\u0637\u0627\u0644\u0645\u0627 \u0623\u0646 \u0627\u0644\u0639\u0627\u0626\u062f \u0639\u0644\u0649 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0623\u0639\u0644\u0649 \u0645\u0646 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0627\u0642\u062a\u0631\u0627\u0636<\/strong>\u0623\u064a \u0628\u0645\u0639\u062f\u0644 \u0627\u0644\u0641\u0627\u0626\u062f\u0629 \u0645\u0636\u0631\u0648\u0628\u0627\u064b \u0641\u064a \u0645\u0628\u0644\u063a \u0627\u0644\u062f\u064a\u0646\u060c \u0648\u0647\u0648 \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0630\u064a \u064a\u0633\u0645\u062d \u0644\u0644\u0645\u0624\u0633\u0633\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u0623\u0642\u0631\u0636\u062a \u0647\u0630\u0627 \u0627\u0644\u0645\u0627\u0644 \u0628\u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u062a\u0639\u0648\u064a\u0636.<\/p>\n<p>\u0627\u0644\u0622\u0646 \u0628\u0639\u062f \u0623\u0646 \u0642\u0644\u0646\u0627 \u0630\u0644\u0643\u060c \u0641\u0625\u0646\u0646\u0627 \u0646\u0641\u0647\u0645 \u0645\u0635\u0644\u062d\u0629 <strong>\u0646\u0633\u0628\u0629 \u0627\u0644\u062f\u064a\u0646<\/strong>\u0623\u0648 \u0628\u0627\u0644\u0623\u062d\u0631\u0649 \u0646\u0633\u0628 \u0627\u0644\u062f\u064a\u0648\u0646 \u0644\u0623\u0646 \u0647\u0646\u0627\u0643 \u0639\u062f\u0629 \u0646\u0633\u0628: \u0641\u0647\u064a \u0641\u064a \u0627\u0644\u0648\u0627\u0642\u0639 \u062a\u0642\u064a\u0633 <strong>\u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0634\u0631\u0643\u0629<\/strong> \u062a\u062c\u0627\u0647 \u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0627\u0644\u062b\u0627\u0644\u062b\u0629 \u0627\u0644\u062a\u064a \u0623\u0642\u0631\u0636\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u0623\u0645\u0648\u0627\u0644\u0627\u064b.<\/p>\n<p><strong>\u0643\u0644\u0645\u0627 \u0632\u0627\u062f\u062a \u0627\u0639\u062a\u0645\u0627\u062f \u0627\u0644\u0634\u0631\u0643\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u064a\u0648\u0646\u060c \u0623\u0635\u0628\u062d\u062a \u0623\u0643\u062b\u0631 \u0639\u0631\u0636\u0629 \u0644\u0644\u062e\u0637\u0631.<\/strong>\u0644\u0623\u0646 \u0623\u0635\u0648\u0644\u0647\u0627 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0623\u0635\u0628\u062d\u062a \u062a\u0639\u062a\u0645\u062f \u0628\u0634\u0643\u0644 \u0645\u062a\u0632\u0627\u064a\u062f \u0639\u0644\u0649 \u0627\u0644\u062f\u064a\u0648\u0646 \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u0639\u0644\u0649 \u0623\u0637\u0631\u0627\u0641 \u062b\u0627\u0644\u062b\u0629\u060c \u0648\u0647\u0645 \u062c\u0647\u0627\u062a \u062e\u0627\u0631\u062c\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0629\u060c \u0648\u0627\u0644\u0630\u064a\u0646 \u064a\u062a\u0639\u064a\u0646 \u062a\u0639\u0648\u064a\u0636 \u0645\u0635\u0644\u062d\u062a\u0647\u0645 \u0639\u0646 \u0627\u0644\u0642\u0631\u0636 \u0627\u0644\u0630\u064a \u0645\u0646\u062d\u0648\u0647 \u0644\u0644\u0634\u0631\u0643\u0629\u060c \u0628\u063a\u0636 \u0627\u0644\u0646\u0638\u0631 \u0639\u0646 \u0627\u0644\u062a\u0623\u062b\u064a\u0631\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u062d\u062f\u062b \u0639\u0644\u0649 \u0647\u0630\u0647 \u0627\u0644\u0634\u0631\u0643\u0629.<\/p>\n<h2>\u0627\u0644\u0635\u064a\u063a\u0629 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u062f\u064a\u0646<\/h2>\n<p>\u0627\u0644\u0635\u064a\u063a\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u062f\u064a\u0646 \u0628\u0633\u064a\u0637\u0629 \u0644\u0644\u063a\u0627\u064a\u0629:<\/p>\n<p style=\"text-align: center;\"><strong>\u0646\u0633\u0628\u0629 \u0627\u0644\u062f\u064a\u0646 = \u0635\u0627\u0641\u064a \u0627\u0644\u062f\u064a\u0646 \u0627\u0644\u0645\u0627\u0644\u064a \/ \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629<\/strong><\/p>\n<p>\u0627\u0644\u062f\u064a\u0648\u0646 \u062a\u0634\u0645\u0644 \u0639\u0645\u0648\u0645\u0627 <strong>\u0627\u0644\u062f\u064a\u0648\u0646 \u0637\u0648\u064a\u0644\u0629 \u0627\u0644\u0623\u062c\u0644<\/strong> (\u0644\u0630\u0644\u0643 \u0641\u064a \u0627\u0644\u063a\u0627\u0644\u0628 \u0627\u0644\u0642\u0631\u0648\u0636 \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629) <strong>\u0648\u0627\u0644\u062f\u064a\u0648\u0646 \u0642\u0635\u064a\u0631\u0629 \u0627\u0644\u0623\u062c\u0644<\/strong> (\u0627\u0644\u0642\u0631\u0648\u0636 \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0642\u0631\u0648\u0636 \u0627\u0644\u062a\u064a \u062a\u0642\u0644 \u0645\u062f\u062a\u0647\u0627 \u0639\u0646 \u0639\u0627\u0645 \u0648\u0627\u062d\u062f)\u060c \u062d\u062a\u0649 \u0644\u0648 \u062d\u062f\u062b \u0641\u064a \u0628\u0639\u0636 \u0627\u0644\u0623\u062d\u064a\u0627\u0646\u060c \u0648\u0641\u064a \u0628\u0639\u0636 \u0627\u0644\u062f\u0648\u0631\u0627\u062a\u060c \u0623\u0646 \u064a\u062a\u0645 \u062a\u0636\u0645\u064a\u0646 \u0627\u0644\u062f\u064a\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0637\u0648\u064a\u0644\u0629 \u0627\u0644\u0623\u062c\u0644 \u0641\u0642\u0637 \u0641\u064a \u0627\u0644\u0646\u0633\u0628\u0629\u060c \u0645\u0646 \u0623\u062c\u0644 \u0627\u0644\u062a\u0628\u0633\u064a\u0637.<\/p>\n<p>\u0639\u0644\u0649 \u0623\u064a \u062d\u0627\u0644\u060c \u0646\u0633\u062a\u062b\u0646\u064a \u062f\u064a\u0648\u0646 \u0627\u0644\u0645\u0648\u0631\u062f\u064a\u0646 \u0623\u0648 \u062d\u062a\u0649 \u062f\u064a\u0648\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a. \u0627\u0644\u0641\u0643\u0631\u0629 \u0647\u064a \u0645\u0639\u0631\u0641\u0629 <strong>\u0645\u062f\u0649 \u0642\u062f\u0631\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 \u0639\u0644\u0649 \u0627\u0644\u0627\u0642\u062a\u0631\u0627\u0636 \u0645\u0646 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u062a\u0645\u0648\u064a\u0644 \u0623\u0646\u0634\u0637\u062a\u0647\u0627<\/strong>.<\/p>\n<p>\u062b\u0645 \u0641\u064a\u0645\u0627 \u064a\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u062f\u064a\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0635\u0627\u0641\u064a\u0629\u060c \u064a\u062c\u0628 \u0623\u0646 \u062a\u0639\u0644\u0645 \u0623\u0646:<\/p>\n<p style=\"text-align: center;\"><strong>\u0635\u0627\u0641\u064a \u0627\u0644\u062f\u064a\u0646 \u0627\u0644\u0645\u0627\u0644\u064a = \u0627\u0644\u062f\u064a\u0646 \u0627\u0644\u0645\u0627\u0644\u064a \u2212 \u0627\u0644\u0646\u0642\u062f \u0627\u0644\u0645\u062a\u0627\u062d<\/strong><\/p>\n<p>\u0645\u0639 :<\/p>\n<ul>\n<li>\u0627\u0644\u062f\u064a\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629: \u0627\u0644\u0642\u0631\u0648\u0636 \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629\u060c \u0627\u0644\u0633\u0646\u062f\u0627\u062a\u060c \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u062c\u0627\u0631\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u0621 \u0627\u0644\u0645\u0623\u062c\u0648\u0631\u064a\u0646... \u0628\u0627\u062e\u062a\u0635\u0627\u0631\u060c \u0643\u0644 \u0645\u0627 \u062a\u062f\u064a\u0646 \u0628\u0647 \u0627\u0644\u0634\u0631\u0643\u0629 \u0644\u0644\u0645\u0642\u0631\u0636\u064a\u0646.<\/li>\n<li>\u0627\u0644\u0646\u0642\u062f \u0627\u0644\u0645\u062a\u0648\u0641\u0631: \u0627\u0644\u0633\u064a\u0648\u0644\u0629 \u0627\u0644\u0645\u062a\u0627\u062d\u0629 \u0639\u0644\u0649 \u0627\u0644\u0641\u0648\u0631 (\u0627\u0644\u0646\u0642\u062f\u060c \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629 \u0627\u0644\u0625\u064a\u062c\u0627\u0628\u064a\u0629\u060c \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0639\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u064a\u0648\u0644\u0629).<\/li>\n<\/ul>\n<p>\u0644\u0645\u0627\u0630\u0627 \u201c\u0627\u0644\u0634\u0628\u0627\u0643\u201d\u061f<\/p>\n<ul>\n<li>\u064a\u0634\u064a\u0631 \u0645\u0635\u0637\u0644\u062d &quot;\u0627\u0644\u0635\u0627\u0641\u064a&quot; \u0625\u0644\u0649 \u0623\u0646 \u0627\u0644\u0646\u0642\u062f \u0627\u0644\u0645\u062a\u0627\u062d \u064a\u062a\u0645 \u0637\u0631\u062d\u0647 \u0645\u0646 \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/li>\n<li>\u0627\u0644\u0647\u062f\u0641 \u0647\u0648 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 <strong>\u0631\u0624\u064a\u0629 \u062d\u0642\u064a\u0642\u064a\u0629 \u0644\u0644\u062f\u064a\u0648\u0646<\/strong>\u060c \u0648\u0647\u0630\u0627 \u064a\u0639\u0646\u064a <strong>\u0645\u0627 \u0627\u0644\u0630\u064a \u0633\u064a\u0628\u0642\u0649 \u0644\u064a\u062a\u0645 \u0633\u062f\u0627\u062f\u0647 \u0625\u0630\u0627 \u0627\u0633\u062a\u062e\u062f\u0645\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u0643\u0644 \u0627\u0644\u0646\u0642\u062f \u0627\u0644\u0645\u062a\u0627\u062d \u0644\u062f\u064a\u0647\u0627<\/strong>.<\/li>\n<\/ul>\n<p>\u0648\u0623\u062e\u064a\u0631\u064b\u0627\u060c \u0644\u0644\u062a\u0630\u0643\u064a\u0631\u060c \u062a\u062c\u0645\u0639 \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629. \u0648\u062a\u062a\u0623\u0644\u0641 \u0628\u0634\u0643\u0644 \u062e\u0627\u0635 \u0645\u0646:<\/p>\n<ul>\n<li>\u0645\u0633\u0627\u0647\u0645\u0627\u062a \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646\u061b<\/li>\n<li>\u0645\u0646 \u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u0635\u0627\u0641\u064a\u0629 \u0627\u0644\u0646\u0627\u062a\u062c\u0629\u061b<\/li>\n<li>\u0648\u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0637\u064a\u0627\u062a \u0645\u0646 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u0639\u0627\u062f \u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0647\u0627 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0629.<\/li>\n<\/ul>\n<h2>\u062a\u0641\u0633\u064a\u0631 \u0646\u0633\u0628\u0629 \u0627\u0644\u062f\u064a\u0646<\/h2>\n<p>\u062a\u0641\u0633\u064a\u0631 \u0646\u0633\u0628\u0629 \u0627\u0644\u062f\u064a\u0646 \u0628\u0633\u064a\u0637 \u0644\u0644\u063a\u0627\u064a\u0629\u060c \u0645\u0639 \u0623\u0646\u0647 \u0642\u062f \u064a\u064f\u0628\u0631\u0631 \u0627\u062e\u062a\u0644\u0627\u0641 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u062d\u0633\u0628 \u0627\u0644\u0633\u064a\u0627\u0642. \u0648\u0644\u0643\u0646 \u0644\u062a\u0628\u0633\u064a\u0637 \u0627\u0644\u0623\u0645\u0631:<\/p>\n<ul>\n<li><strong>\u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0646\u0633\u0628\u0629 \u0627\u0644\u062f\u064a\u0646 \u0623\u0643\u0628\u0631 \u0645\u0646 1<\/strong>\u0647\u0630\u0627 \u064a\u0639\u0646\u064a \u0623\u0646 \u0627\u0644\u062f\u064a\u0646 \u0623\u0643\u0628\u0631 \u0645\u0646 \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629. \u0647\u0630\u0627 \u064a\u0639\u0646\u064a \u0623\u0646 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u062a\u062a\u062d\u0645\u0644 \u0645\u062e\u0627\u0637\u0631 \u0623\u0643\u0628\u0631 \u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u0646\u0634\u0627\u0637 \u0627\u0644\u0634\u0631\u0643\u0629 (\u0648\u0646\u062c\u0627\u062d\u0647\u0627 \u0623\u0648 \u0641\u0634\u0644\u0647\u0627 \u0627\u0644\u0645\u062d\u062a\u0645\u0644) \u0645\u0646 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646. \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u062d\u0627\u0644\u0629\u060c <strong>\u0627\u0644\u0634\u0631\u0643\u0629 \u0641\u064a \u0648\u0636\u0639 \u0636\u0639\u064a\u0641 \u0625\u0644\u0649 \u062d\u062f \u0645\u0627 \u0641\u064a \u0645\u0648\u0627\u062c\u0647\u0629 \u0627\u0644\u0645\u0642\u0631\u0636\u064a\u0646<\/strong>.<\/li>\n<li><strong>\u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0646\u0633\u0628\u0629 \u0627\u0644\u062f\u064a\u0646 \u0623\u0642\u0644 \u0645\u0646 1<\/strong>\u060c \u0648\u0645\u0646 \u0627\u0644\u0645\u0642\u062f\u0631 \u0623\u0646 <strong>\u0642\u062f\u0631\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 \u0639\u0644\u0649 \u062a\u062d\u0645\u0644 \u0627\u0644\u062f\u064a\u0648\u0646 \u0643\u0627\u0641\u064a\u0629<\/strong>\u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0623\u0643\u0628\u0631 \u0645\u0646 \u0627\u0644\u0627\u0642\u062a\u0631\u0627\u0636\u060c \u0645\u0645\u0627 \u064a\u062a\u064a\u062d \u0645\u062c\u0627\u0644\u0627\u064b \u0644\u0627\u0633\u062a\u063a\u0644\u0627\u0644 \u0627\u0644\u0631\u0627\u0641\u0639\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646\u064a\u0629 \u0628\u0634\u0643\u0644 \u0623\u0643\u0628\u0631 \u0639\u0646\u062f \u0627\u0644\u062d\u0627\u062c\u0629.<\/li>\n<\/ul>\n<p>\u0645\u0646 \u0627\u0644\u0646\u0627\u062d\u064a\u0629 \u0627\u0644\u0646\u0638\u0631\u064a\u0629\u060c \u0641\u0625\u0646 \u0627\u0644\u0648\u0636\u0639 &quot;\u0627\u0644\u0623\u0641\u0636\u0644&quot; \u0647\u0648 \u0627\u0644\u0648\u0636\u0639 \u0627\u0644\u0630\u064a \u064a\u062a\u062d\u0645\u0644 \u0641\u064a\u0647 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0648\u0646 \u0627\u0644\u0645\u062e\u0627\u0637\u0631\u060c \u0648\u0644\u064a\u0633 \u0627\u0644\u0645\u0642\u0631\u0636\u0648\u0646\u060c \u0644\u0623\u0646 \u0627\u0644\u0645\u0642\u0631\u0636\u064a\u0646 \u0644\u064a\u0633\u0648\u0627 \u0645\u0627\u0644\u0643\u064a \u0627\u0644\u0634\u0631\u0643\u0629.<\/p>\n<p>\u0648\u0645\u0639 \u0630\u0644\u0643\u060c \u0648\u0643\u0645\u0627 \u0631\u0623\u064a\u0646\u0627 \u0641\u064a \u0627\u0644\u0641\u0635\u0644 \u0627\u0644\u062e\u0627\u0635 \u0628\u0627\u0644\u0631\u0627\u0641\u0639\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u0631\u0627\u0641\u0639\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0625\u064a\u062c\u0627\u0628\u064a\u0629\u060c \u0648\u0643\u0627\u0646\u062a \u0631\u0628\u062d\u064a\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 \u0623\u0639\u0644\u0649 \u0628\u0643\u062b\u064a\u0631 \u0645\u0646 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u062f\u064a\u0648\u0646\u060c \u0641\u0625\u0646 \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0634\u0631\u0643\u0629 \u0642\u062f \u064a\u062a\u0645\u0643\u0646\u0648\u0646 \u0645\u0646 \u0627\u0642\u062a\u0631\u0627\u0636 \u0627\u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0623\u062c\u0644 \u062a\u0645\u0648\u064a\u0644 \u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0645\u0646 \u0627\u0644\u0645\u0641\u062a\u0631\u0636 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0646\u0627\u062c\u062d\u0627\u060c \u0644\u0623\u0646 \u0631\u0628\u062d\u064a\u062a\u0647\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (\u0627\u0644\u0639\u0627\u0626\u062f \u0627\u0644\u0634\u0647\u064a\u0631 \u0639\u0644\u0649 \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629) \u0633\u062a\u0643\u0648\u0646 \u0623\u0639\u0644\u0649 \u0645\u0645\u0627 \u0643\u0627\u0646\u0648\u0627 \u0644\u064a\u062d\u0635\u0644\u0648\u0627 \u0639\u0644\u064a\u0647 \u0644\u0648 \u0623\u0646\u0647\u0645 \u0645\u0648\u0644\u0648\u0627 \u0647\u0630\u0627 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0646\u0641\u0633\u0647 \u0645\u0646 \u062e\u0644\u0627\u0644 \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0648\u062d\u062f\u0647\u0627.<\/p>\n<p>\u0648\u0628\u0634\u0643\u0644 \u0639\u0627\u0645 \u064a\u0642\u0627\u0644 \u0623\u0646<strong>\u0646\u0633\u0628\u0629 \u0627\u0644\u062f\u064a\u0646 0.5<\/strong> (\u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u0641\u0625\u0646 \u0636\u0639\u0641 \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0645\u0642\u0627\u0631\u0646\u0629 \u0628\u0627\u0644\u062f\u064a\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0635\u0627\u0641\u064a\u0629) \u064a\u0639\u0628\u0631 \u0639\u0646 \u0642\u062f\u0631\u0629 \u062f\u064a\u0648\u0646 \u0645\u0633\u062a\u063a\u0644\u0629 \u0628\u0634\u0643\u0644 \u062c\u064a\u062f <strong>\u0628\u062f\u0648\u0646 \u0645\u062e\u0627\u0637\u0631\u0629 \u0643\u0628\u064a\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0629<\/strong>.<\/p>\n<h2>\u0646\u0633\u0628\u0629 \u0627\u0644\u062f\u064a\u0646<\/h2>\n<p>\u0641\u064a \u0628\u0639\u0636 \u0627\u0644\u062a\u062d\u0644\u064a\u0644\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u064a\u064f\u0648\u0633\u064e\u0651\u0639 \u0646\u0637\u0627\u0642 \u062d\u0633\u0627\u0628 \u0646\u0633\u0628\u0629 \u0627\u0644\u062f\u064a\u0646 \u0644\u064a\u0634\u0645\u0644 \u062c\u0645\u064a\u0639 \u062f\u064a\u0648\u0646 \u0627\u0644\u0634\u0631\u0643\u0629\u060c \u0648\u0644\u064a\u0633 \u0641\u0642\u0637 \u0627\u0644\u062f\u064a\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u0648\u0647\u0630\u0627 \u064a\u064f\u0639\u0637\u064a \u0627\u0644\u0646\u0633\u0628\u0629:<\/p>\n<p style=\"text-align: center;\"><strong>\u0646\u0633\u0628\u0629 \u0627\u0644\u062f\u064a\u0646 = \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u062f\u064a\u0646 \/ \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629<\/strong><\/p>\n<p>\u0644\u0630\u0644\u0643 \u062a\u0634\u0645\u0644 \u0647\u0630\u0647 \u0627\u0644\u0646\u0633\u0628\u0629 \u0623\u064a\u0636\u064b\u0627 <strong>\u062f\u064a\u0648\u0646 \u0627\u0644\u0645\u0648\u0631\u062f\u064a\u0646 \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a<\/strong>\u0639\u0644\u0649 \u0639\u0643\u0633 \u0627\u0644\u0633\u0627\u0628\u0642\u060c \u0641\u0647\u0648 \u064a\u0639\u0637\u064a \u0631\u0624\u064a\u0629 <strong>\u0623\u0643\u062b\u0631 \u0639\u0627\u0644\u0645\u064a\u0629<\/strong> \u0625\u0646 \u062f\u064a\u0648\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u0639\u0644\u0649 \u0645\u0648\u0627\u0631\u062f\u0647\u0627 \u0627\u0644\u062e\u0627\u0635\u0629 \u0642\u062f \u062a\u0624\u062f\u064a \u0641\u064a \u0628\u0639\u0636 \u0627\u0644\u0623\u062d\u064a\u0627\u0646 \u0625\u0644\u0649 &quot;\u0632\u064a\u0627\u062f\u0629 \u062a\u062d\u0645\u064a\u0644&quot; \u0625\u062f\u0631\u0627\u0643 \u0627\u0644\u0645\u062e\u0627\u0637\u0631\u060c \u0648\u0630\u0644\u0643 \u0644\u0623\u0646 \u0647\u0630\u0647 \u0627\u0644\u062f\u064a\u0648\u0646 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 (\u0627\u0644\u0645\u0648\u0631\u062f\u064a\u0646\u060c \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629\u060c \u0645\u0633\u0627\u0647\u0645\u0627\u062a \u0627\u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u060c \u0627\u0644\u062e) \u062a\u0634\u0643\u0644 \u062c\u0632\u0621\u0627\u064b \u0645\u0646 \u062f\u0648\u0631\u0629 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u0637\u0628\u064a\u0639\u064a\u0629 \u0648\u0647\u064a \u0623\u0642\u0644 \u0625\u0634\u0643\u0627\u0644\u064a\u0629 \u0645\u0646 \u062f\u064a\u0648\u0646 \u0627\u0644\u0628\u0646\u0648\u0643 \u0637\u0648\u064a\u0644\u0629 \u0627\u0644\u0623\u062c\u0644.<\/p>\n<p>\u064a\u064f\u0642\u0627\u0644 \u0623\u062d\u064a\u0627\u0646\u064b\u0627 \u0625\u0646\u0647 \u064a\u0645\u0643\u0646 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0646\u0633\u0628\u0629 \u062f\u064a\u0646 \u0642\u0635\u0648\u0649 \u0642\u062f\u0631\u0647\u0627 33% \u0644\u0644\u062d\u062f \u0645\u0646 \u0645\u0646\u062d \u0627\u0644\u0642\u0631\u0648\u0636 \u0644\u0644\u0634\u0631\u0643\u0629. \u0628\u0645\u0639\u0646\u0649 \u0622\u062e\u0631\u060c \u0633\u062a\u0643\u0648\u0646 \u0642\u062f\u0631\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 \u0639\u0644\u0649 \u062a\u062d\u0645\u0644 \u0627\u0644\u062f\u064a\u0646 \u0645\u062d\u062f\u0648\u062f\u0629 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0645\u062f\u064a\u0646\u0629\u064b \u0628\u0627\u0644\u0641\u0639\u0644 \u0628\u0645\u0627 \u064a\u0639\u0627\u062f\u0644 33% \u0645\u0646 \u0631\u0623\u0633 \u0645\u0627\u0644\u0647\u0627. \u0644\u0643\u0646 \u0647\u0630\u0647 \u0644\u064a\u0633\u062a \u0642\u0627\u0639\u062f\u0629\u060c \u0641\u0627\u0644\u0623\u0645\u0631 \u0643\u0644\u0647 \u064a\u0639\u062a\u0645\u062f \u0639\u0644\u0649 \u0627\u0644\u0633\u064a\u0627\u0642\u060c \u0648\u0625\u0645\u0643\u0627\u0646\u064a\u0627\u062a \u0627\u0644\u0645\u0634\u0631\u0648\u0639\u060c \u0648\u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0645\u0639 \u0627\u0644\u0628\u0646\u0643\u060c \u0648\u0645\u0627 \u0625\u0644\u0649 \u0630\u0644\u0643.<\/p>\n<h2>\u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644 \u0627\u0644\u0645\u0627\u0644\u064a<\/h2>\n<p>\u0648\u0645\u0646 \u0628\u064a\u0646 \u0627\u0644\u0646\u0633\u0628 \u0627\u0644\u0623\u062e\u0631\u0649 \u0627\u0644\u062a\u064a \u062a\u0646\u0634\u0623 \u0639\u0646 \u0627\u0644\u0623\u0648\u0644\u0649 \u0646\u062c\u062f \u0639\u0644\u0649 \u0648\u062c\u0647 \u0627\u0644\u062e\u0635\u0648\u0635 <strong>\u0646\u0633\u0628 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644 \u0627\u0644\u0645\u0627\u0644\u064a<\/strong>\u060c \u0648\u0627\u0644\u062a\u064a \u062a\u062d\u0633\u0628 \u0645\u062f\u0649 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0634\u0631\u0643\u0629 \u0639\u0646 \u0627\u0644\u0645\u0642\u0631\u0636\u064a\u0646.<\/p>\n<p>\u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u0644\u062f\u064a\u0646\u0627 \u0646\u0633\u0628\u0629 \u0623\u0648\u0644\u0649 \u064a\u062a\u0645 \u062d\u0633\u0627\u0628\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u0646\u062d\u0648 \u0627\u0644\u062a\u0627\u0644\u064a:<\/p>\n<p style=\"text-align: center;\"><strong>AF1 = \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \/ \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u062f\u0627\u0626\u0645<\/strong><\/p>\n<p>\u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u062f\u0627\u0626\u0645 \u0628\u0645\u062b\u0627\u0628\u0629 \u062a\u0630\u0643\u064a\u0631 <strong>\u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 + \u0627\u0644\u062f\u064a\u0648\u0646 \u0637\u0648\u064a\u0644\u0629 \u0627\u0644\u0623\u062c\u0644<\/strong> (\u063a\u0627\u0644\u0628\u064b\u0627 \u0642\u0631\u0648\u0636 \u0644\u0645\u062f\u0629 \u062a\u0632\u064a\u062f \u0639\u0646 \u0639\u0627\u0645 \u0648\u0627\u062d\u062f).<\/p>\n<figure id=\"attachment_6115\" aria-describedby=\"caption-attachment-6115\" style=\"width: 1600px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6115\" src=\"https:\/\/tulipemedia.com\/wp-content\/uploads\/sites\/3\/2025\/11\/Bilan-fonctionnel-FR-BFR-Tresorerie-schema.png\" alt=\"\" width=\"1600\" height=\"1100\" title=\"\" srcset=\"https:\/\/tulipemedia.com\/wp-content\/uploads\/sites\/3\/2025\/11\/Bilan-fonctionnel-FR-BFR-Tresorerie-schema.png 1600w, https:\/\/tulipemedia.com\/wp-content\/uploads\/sites\/3\/2025\/11\/Bilan-fonctionnel-FR-BFR-Tresorerie-schema-300x206.png 300w, https:\/\/tulipemedia.com\/wp-content\/uploads\/sites\/3\/2025\/11\/Bilan-fonctionnel-FR-BFR-Tresorerie-schema-1024x704.png 1024w, https:\/\/tulipemedia.com\/wp-content\/uploads\/sites\/3\/2025\/11\/Bilan-fonctionnel-FR-BFR-Tresorerie-schema-768x528.png 768w, https:\/\/tulipemedia.com\/wp-content\/uploads\/sites\/3\/2025\/11\/Bilan-fonctionnel-FR-BFR-Tresorerie-schema-1536x1056.png 1536w, https:\/\/tulipemedia.com\/wp-content\/uploads\/sites\/3\/2025\/11\/Bilan-fonctionnel-FR-BFR-Tresorerie-schema-18x12.png 18w, https:\/\/tulipemedia.com\/wp-content\/uploads\/sites\/3\/2025\/11\/Bilan-fonctionnel-FR-BFR-Tresorerie-schema-600x413.png 600w\" sizes=\"auto, (max-width: 1600px) 100vw, 1600px\" \/><figcaption id=\"caption-attachment-6115\" class=\"wp-caption-text\">\u064a\u0639\u0645\u0644 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0628\u0631\u0623\u0633 \u0645\u0627\u0644 \u0639\u0627\u0645\u0644 &gt; \u0631\u0623\u0633 \u0645\u0627\u0644 \u0639\u0627\u0645\u0644 \u0635\u0627\u0641\u064a \u0648\u062a\u062f\u0641\u0642 \u0646\u0642\u062f\u064a \u0635\u0627\u0641\u064a \u0625\u064a\u062c\u0627\u0628\u064a.<\/figcaption><\/figure>\n<p>\u0644\u0630\u0644\u0643 \u0641\u0625\u0646 \u0647\u0630\u0647 \u0627\u0644\u0646\u0633\u0628\u0629 \u062a\u0642\u064a\u0633 <strong>\u0627\u0644\u0648\u0632\u0646 \u0627\u0644\u0630\u064a \u064a\u0645\u062b\u0644\u0647 \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0639\u0644\u0649 \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0637\u0648\u064a\u0644\u0629 \u0627\u0644\u0623\u062c\u0644<\/strong> (\u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u062f\u0627\u0626\u0645\u060c \u0648\u064a\u0633\u0645\u0649 \u0623\u064a\u0636\u064b\u0627 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0645\u0633\u062a\u0642\u0631\u0629\u060c \u0648\u0627\u0644\u062a\u064a \u0645\u0646 \u0627\u0644\u0645\u0641\u062a\u0631\u0636 \u0623\u0646 \u062a\u0645\u0648\u0644 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u062b\u0627\u0628\u062a\u0629\u060c \u0643\u0645\u0627 \u064a\u0645\u0643\u0646 \u0631\u0624\u064a\u062a\u0647 \u0641\u064a \u0627\u0644\u0631\u0633\u0645 \u0627\u0644\u0628\u064a\u0627\u0646\u064a \u0623\u0639\u0644\u0627\u0647).<\/p>\n<p>\u0645\u0646 \u0627\u0644\u0646\u0627\u062d\u064a\u0629 \u0627\u0644\u0645\u062b\u0627\u0644\u064a\u0629\u060c \u0645\u0646 \u0648\u062c\u0647\u0629 \u0646\u0638\u0631 \u0646\u0638\u0631\u064a\u0629 \u0628\u062d\u062a\u0629\u060c <strong>\u0645\u0646 \u0627\u0644\u0623\u0641\u0636\u0644 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0645\u0633\u0627\u0648\u064a\u064b\u0627 \u0639\u0644\u0649 \u0627\u0644\u0623\u0642\u0644 \u0644\u0640 0.5 (\u0623\u064a 1\/2)<\/strong>\u00a0\u0644\u0623\u0646 \u0647\u0630\u0627 \u064a\u0639\u0646\u064a \u0623\u0646 <strong>\u062a\u0645\u062b\u0644 \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0645\u0627 \u0644\u0627 \u064a\u0642\u0644 \u0639\u0646 \u0646\u0635\u0641 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0645\u0633\u062a\u0642\u0631\u0629<\/strong>\u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644\u060c \u0625\u0630\u0627 \u0643\u0627\u0646 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u0633\u0647\u0645\u064a \u064a\u0645\u062b\u0644 \u0646\u0635\u0641 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u062f\u0627\u0626\u0645 \u0628\u0627\u0644\u0636\u0628\u0637\u060c \u0641\u0644\u0646\u0642\u0644 \u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644 20 \u0623\u0644\u0641 \u064a\u0648\u0631\u0648 \u0645\u0646 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u0633\u0647\u0645\u064a \u064840 \u0623\u0644\u0641 \u064a\u0648\u0631\u0648 \u0645\u0646 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u062f\u0627\u0626\u0645:<\/p>\n<p style=\"text-align: center;\">AF1 = \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \/ \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u062f\u0627\u0626\u0645 = 20,000 \/ 40,000 = 50%<\/p>\n<p style=\"text-align: center;\">\u0648\u0646\u0633\u0628\u0629 \u0627\u0644\u062f\u064a\u0646 = \u0627\u0644\u062f\u064a\u0646 \/ \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 = 20,000 \u064a\u0648\u0631\u0648 \/ 20,000 \u064a\u0648\u0631\u0648 = 1<\/p>\n<p>\u0633\u062a\u0643\u0648\u0646 \u0646\u0633\u0628\u0629 \u0627\u0644\u062f\u064a\u0646 1\u060c \u0628\u0645\u0627 \u0623\u0646 \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u0628\u0627\u0644\u063a\u0629 20,000 \u064a\u0648\u0631\u0648 \u062a\u064f\u0645\u062b\u0644 \u0646\u0635\u0641 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u062f\u0627\u0626\u0645\u060c \u0641\u0625\u0646 \u0627\u0644\u062f\u064a\u0648\u0646 \u0627\u0644\u062a\u064a \u062a\u064f\u0645\u062b\u0644 \u0627\u0644\u0646\u0635\u0641 \u0627\u0644\u0622\u062e\u0631 \u0633\u062a\u0628\u0644\u063a 20,000 \u064a\u0648\u0631\u0648. \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a\u060c \u064a\u0639\u062a\u0645\u062f \u0646\u0634\u0627\u0637 \u0627\u0644\u0634\u0631\u0643\u0629 \u0639\u0644\u0649 \u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0628\u0627\u0644\u0623\u0633\u0647\u0645 \u0648\u0627\u0644\u062f\u064a\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u0627\u0644\u062a\u0633\u0627\u0648\u064a.<\/p>\n<p>\u062b\u0645 \u0644\u062f\u064a\u0646\u0627 \u0646\u0633\u0628\u0629 \u062b\u0627\u0646\u064a\u0629 \u0644\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0627\u0644\u062a\u064a \u064a\u062a\u0645 \u062d\u0633\u0627\u0628\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u0646\u062d\u0648 \u0627\u0644\u062a\u0627\u0644\u064a:<\/p>\n<p style=\"text-align: center;\"><strong>AF2 = \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \/ \u0627\u0644\u062f\u064a\u0648\u0646 \u0642\u0635\u064a\u0631\u0629 \u0627\u0644\u0623\u062c\u0644 \u0648\u0637\u0648\u064a\u0644\u0629 \u0627\u0644\u0623\u062c\u0644<\/strong><\/p>\n<p>\u0644\u0630\u0644\u0643 \u064a\u062a\u0645 \u062d\u0633\u0627\u0628 \u0647\u0630\u0647 \u0627\u0644\u0646\u0633\u0628\u0629 <strong>\u0648\u0632\u0646 \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0639\u0644\u0649 \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u062f\u064a\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/strong>\u060c \u0633\u0648\u0627\u0621 \u0643\u0627\u0646\u0648\u0627 <strong>\u0637\u0648\u064a\u0644\u0629 \u0627\u0644\u0623\u0645\u062f \u0623\u0648 \u0642\u0635\u064a\u0631\u0629 \u0627\u0644\u0623\u0645\u062f<\/strong>\u0639\u0644\u0649 \u0639\u0643\u0633 \u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 \u0627\u0644\u062a\u064a \u0623\u062e\u0630\u062a \u0641\u0642\u0637 \u0641\u064a \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631 \u0627\u0644\u062f\u064a\u0648\u0646 \u0637\u0648\u064a\u0644\u0629 \u0627\u0644\u0623\u062c\u0644 (\u0648\u0627\u0644\u062a\u064a \u062a\u0646\u062f\u0631\u062c \u0636\u0645\u0646 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u062f\u0627\u0626\u0645).<\/p>\n<p>\u0644\u0630\u0644\u0643 \u0641\u0625\u0646 \u0647\u0630\u0647 \u0627\u0644\u0646\u0633\u0628\u0629 \u062a\u0642\u064a\u0633 <strong>\u0642\u062f\u0631\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 \u0639\u0644\u0649 \u062a\u0645\u0648\u064a\u0644 \u0646\u0634\u0627\u0637\u0647\u0627 \u0628\u0648\u0633\u0627\u0626\u0644\u0647\u0627 \u0627\u0644\u062e\u0627\u0635\u0629 \u0641\u064a\u0645\u0627 \u064a\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u0642\u0631\u0648\u0636 \u0623\u064a\u0627 \u0643\u0627\u0646\u062a<\/strong>. \u0648\u0645\u0646 \u0627\u0644\u0646\u0627\u062d\u064a\u0629 \u0627\u0644\u0645\u062b\u0627\u0644\u064a\u0629\u060c \u064a\u0646\u0628\u063a\u064a \u0623\u0646 \u064a\u0643\u0648\u0646 <strong>\u0623\u0643\u0628\u0631 \u0645\u0646 \u0623\u0648 \u064a\u0633\u0627\u0648\u064a 1<\/strong>\u060c \u0644\u0647\u0630\u0627 \u0627\u0644\u0633\u0628\u0628 <strong>\u064a\u063a\u0637\u064a \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u062c\u0645\u064a\u0639 \u0627\u0644\u062f\u064a\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u0642\u0644<\/strong>.<\/p>\n<h2>\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0635\u0646\u0627\u0639\u0629 \u0648\u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0627\u062a<\/h2>\n<p>\u0643\u0645\u0627 \u0647\u0648 \u0627\u0644\u062d\u0627\u0644 \u0645\u0639 \u0645\u0639\u0638\u0645 \u0627\u0644\u0646\u0633\u0628 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0641\u0625\u0646 \u062a\u0641\u0633\u064a\u0631 \u0646\u0633\u0628\u0629 \u0627\u0644\u062f\u064a\u0646 <strong>\u064a\u0639\u062a\u0645\u062f \u0628\u0634\u0643\u0644 \u0643\u0628\u064a\u0631 \u0639\u0644\u0649 \u0642\u0637\u0627\u0639 \u0627\u0644\u0646\u0634\u0627\u0637<\/strong>\u0648\u062a\u062a\u0637\u0644\u0628 \u0628\u0639\u0636 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0647\u064a\u0643\u0644\u064a\u0627\u064b \u0642\u062f\u0631\u0627\u064b \u0643\u0628\u064a\u0631\u0627\u064b \u0645\u0646 \u0627\u0644\u062f\u064a\u0648\u0646 \u0644\u062a\u0645\u0648\u064a\u0644 \u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a\u0647\u0627 (\u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a\u060c \u0648\u0627\u0644\u0637\u0627\u0642\u0629\u060c \u0648\u0627\u0644\u0646\u0642\u0644\u060c \u0648\u0627\u0644\u0628\u0646\u0627\u0621\u060c \u0648\u063a\u064a\u0631\u0647\u0627)\u060c \u0641\u064a \u062d\u064a\u0646 \u062a\u0639\u0645\u0644 \u0642\u0637\u0627\u0639\u0627\u062a \u0623\u062e\u0631\u0649 \u0623\u0642\u0644 \u0631\u0623\u0633 \u0645\u0627\u0644\u0627\u064b (\u0627\u0644\u062e\u062f\u0645\u0627\u062a\u060c \u0648\u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a\u060c \u0648\u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627) \u0628\u062f\u064a\u0648\u0646 \u0642\u0644\u064a\u0644\u0629 \u0644\u0644\u063a\u0627\u064a\u0629.<\/p>\n<p>\ud83d\udc49 \u0644\u0630\u0627\u060c \u0641\u0625\u0646 \u0646\u0633\u0628\u0629 150 % \u0642\u062f \u062a\u0628\u062f\u0648 \u0645\u0641\u0631\u0637\u0629 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0634\u0631\u0643\u0629 \u0627\u0633\u062a\u0634\u0627\u0631\u064a\u0629\u060c \u0648\u0644\u0643\u0646\u0647\u0627 \u0637\u0628\u064a\u0639\u064a\u0629 \u062a\u0645\u0627\u0645\u064b\u0627 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0645\u0637\u0648\u0631 \u0639\u0642\u0627\u0631\u064a.<br \/>\n\ud83d\udc49 \u0644\u0630\u0627 \u0641\u0625\u0646 \u0627\u0644\u0645\u0647\u0645 \u0647\u0648 \u0639\u062f\u0645 \u0627\u0644\u062d\u0643\u0645 \u0639\u0644\u0649 \u0627\u0644\u0646\u0633\u0628\u0629 \u0645\u0646 \u062d\u064a\u062b \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0637\u0644\u0642\u0629\u060c \u0628\u0644 \u0645\u0642\u0627\u0631\u0646\u062a\u0647\u0627:<\/p>\n<ul>\n<li>\u0625\u0644\u0649 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0634\u0631\u0643\u0629 \u0646\u0641\u0633\u0647\u0627 (\u0627\u0644\u062a\u0637\u0648\u0631 \u0628\u0645\u0631\u0648\u0631 \u0627\u0644\u0648\u0642\u062a)\u060c<\/li>\n<li>\u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u0646\u0641\u0633 \u0627\u0644\u0642\u0637\u0627\u0639 (\u0645\u0642\u0627\u0631\u0646\u0629 \u0627\u0644\u0642\u0637\u0627\u0639).<\/li>\n<\/ul>\n<h2>\u062d\u062f\u0648\u062f \u0646\u0633\u0628\u0629 \u0627\u0644\u062f\u064a\u0646<\/h2>\n<p>\u0639\u0644\u0649 \u0627\u0644\u0631\u063a\u0645 \u0645\u0646 \u0623\u0646 \u0646\u0633\u0628\u0629 \u0627\u0644\u062f\u064a\u0646 \u0645\u0641\u064a\u062f\u0629 \u0648\u0628\u0633\u064a\u0637\u0629 \u0641\u064a \u0627\u0644\u062d\u0633\u0627\u0628\u060c \u0625\u0644\u0627 \u0623\u0646\u0647\u0627 \u0644\u0647\u0627 \u0639\u062f\u0629 \u0642\u064a\u0648\u062f:<\/p>\n<ul>\n<li>\u0644\u0627 \u064a\u0642\u064a\u0633 \u0647\u0630\u0627 \u0642\u062f\u0631\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0641\u0639\u0644\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0633\u062f\u0627\u062f. \u0642\u062f \u062a\u0643\u0648\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u0645\u062b\u0642\u0644\u0629 \u0628\u0627\u0644\u062f\u064a\u0648\u0646\u060c \u0644\u0643\u0646 \u0644\u062f\u064a\u0647\u0627 \u062a\u062f\u0641\u0642\u0627\u062a \u0646\u0642\u062f\u064a\u0629 \u0645\u0633\u062a\u0642\u0631\u0629 \u062a\u064f\u0645\u0643\u0651\u0646\u0647\u0627 \u0645\u0646 \u0633\u062f\u0627\u062f \u0623\u0642\u0633\u0627\u0637\u0647\u0627 \u062f\u0648\u0646 \u0623\u064a \u0645\u0634\u0627\u0643\u0644.<\/li>\n<li>\u0644\u0627 \u064a\u0623\u062e\u0630 \u0647\u0630\u0627 \u0641\u064a \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u062f\u064a\u0646. \u0641\u0627\u0644\u062f\u064a\u0648\u0646 \u0627\u0644\u0645\u0631\u062a\u0641\u0639\u0629 \u0628\u0623\u0633\u0639\u0627\u0631 \u0641\u0627\u0626\u062f\u0629 \u0645\u0646\u062e\u0641\u0636\u0629 \u0642\u062f \u062a\u0643\u0648\u0646 \u0623\u0642\u0644 \u062e\u0637\u0648\u0631\u0629 \u0645\u0646 \u0627\u0644\u062f\u064a\u0648\u0646 \u0627\u0644\u0623\u0642\u0644 \u062a\u0643\u0644\u0641\u0629\u064b.<\/li>\n<li>\u0642\u062f \u064a\u064f\u0639\u0637\u064a \u0647\u0630\u0627 \u0635\u0648\u0631\u0629\u064b \u0645\u0634\u0648\u0647\u0629\u064b \u062d\u0633\u0628 \u0627\u0644\u062a\u0639\u0631\u064a\u0641 \u0627\u0644\u0645\u064f\u0633\u062a\u062e\u062f\u0645. \u0641\u0625\u062f\u0631\u0627\u062c \u0623\u0648 \u0627\u0633\u062a\u0628\u0639\u0627\u062f \u0627\u0644\u062f\u064a\u0648\u0646 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u064a\u064f\u063a\u064a\u0651\u0631 \u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0628\u0634\u0643\u0644 \u0643\u0628\u064a\u0631.<\/li>\n<li>\u0648\u0623\u062e\u064a\u0631\u064b\u0627\u060c \u064a\u062c\u0628 \u062f\u0627\u0626\u0645\u064b\u0627 \u0648\u0636\u0639\u0647 \u0641\u064a \u0645\u0646\u0638\u0648\u0631 \u0646\u0633\u0628 \u0623\u062e\u0631\u0649\u060c \u0648\u0644\u0627 \u0633\u064a\u0645\u0627 \u0627\u0644\u0646\u0633\u0628\u0629 <strong>\u0635\u0627\u0641\u064a \u0627\u0644\u062f\u064a\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<\/strong>\u060c \u0648\u0627\u0644\u0630\u064a \u064a\u0642\u064a\u0633 \u0628\u0634\u0643\u0644 \u0623\u0643\u062b\u0631 \u0645\u0628\u0627\u0634\u0631\u0629 \u0642\u062f\u0631\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 \u0639\u0644\u0649 \u0633\u062f\u0627\u062f \u062f\u064a\u0648\u0646\u0647\u0627 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0631\u0628\u062d\u064a\u062a\u0647\u0627 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629.<\/li>\n<\/ul>\n<p>\u0628\u0627\u062e\u062a\u0635\u0627\u0631\u060c \u062a\u0639\u062a\u0628\u0631 \u0646\u0633\u0628\u0629 \u0627\u0644\u062f\u064a\u0646 \u0645\u0624\u0634\u0631\u0627 \u0623\u0633\u0627\u0633\u064a\u0627 \u0645\u0641\u064a\u062f\u0627 \u0644\u0644\u062a\u0634\u062e\u064a\u0635 \u0627\u0644\u0623\u0648\u0644\u064a\u060c \u0648\u0644\u0643\u0646 \u0644\u0627 \u064a\u0646\u0628\u063a\u064a \u0623\u0628\u062f\u0627 \u062a\u062d\u0644\u064a\u0644\u0647\u0627 \u0628\u0645\u0641\u0631\u062f\u0647\u0627.<\/p>\n<h2>\u0646\u0633\u0628\u0629 \u0635\u0627\u0641\u064a \u0627\u0644\u062f\u064a\u0646 \u0625\u0644\u0649 \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<\/h2>\n<p>\u0648\u0644\u0625\u0643\u0645\u0627\u0644 \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u062f\u064a\u0648\u0646\u060c \u064a\u0633\u062a\u062e\u062f\u0645 \u0627\u0644\u0645\u062d\u0644\u0644\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0648\u0646 \u0648\u0627\u0644\u0628\u0646\u0648\u0643 \u0641\u064a \u0643\u062b\u064a\u0631 \u0645\u0646 \u0627\u0644\u0623\u062d\u064a\u0627\u0646 \u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u062a\u0627\u0644\u064a\u0629:<\/p>\n<p style=\"text-align: center;\"><strong>\u0635\u0627\u0641\u064a \u0627\u0644\u062f\u064a\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.<\/strong><\/p>\n<p>\u0628\u0647\u0630\u0647 \u0627\u0644\u0646\u0633\u0628\u0629:<\/p>\n<ul>\n<li><strong>\u0635\u0627\u0641\u064a \u0627\u0644\u062f\u064a\u0646 = \u0627\u0644\u062f\u064a\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u2013 \u0627\u0644\u0646\u0642\u062f \u0627\u0644\u0645\u062a\u0627\u062d<\/strong>\u0644\u0623\u0646\u0646\u0627 \u0645\u0647\u062a\u0645\u0648\u0646 \u0647\u0646\u0627 \u0628\u0645\u0627 \u064a\u0645\u0643\u0646 \u0644\u0644\u0634\u0631\u0643\u0629 \u0623\u0646 \u062a\u062d\u0634\u062f\u0647 \u0628\u0633\u0631\u0639\u0629 \u0625\u0630\u0627 \u0623\u0631\u0627\u062f\u062a \u0633\u062f\u0627\u062f \u062f\u064a\u0648\u0646\u0647\u0627\u060c \u0644\u0630\u0644\u0643 \u0646\u0637\u0631\u062d \u0627\u0644\u0646\u0642\u062f \u0627\u0644\u0645\u062a\u0648\u0641\u0631 \u0645\u0646 \u0627\u0644\u062f\u064a\u0648\u0646 \u0645\u0646 \u0623\u062c\u0644 \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u062a\u0639\u0631\u0636 \u0627\u0644\u062d\u0642\u064a\u0642\u064a \u0644\u0644\u0634\u0631\u0643\u0629 \u0644\u0644\u062f\u064a\u0648\u0646.<\/li>\n<li><strong>\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<\/strong> (\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\u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0648\u0627\u0644\u0625\u0637\u0641\u0627\u0621) = <strong>\u0635\u0627\u0641\u064a \u0627\u0644\u0631\u0628\u062d \u0642\u0628\u0644 \u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0648\u0627\u0644\u0645\u062e\u0635\u0635\u0627\u062a<\/strong>\u060c \u0648\u0647\u0648 \u0645\u0627 \u064a\u0639\u0643\u0633 \u0627\u0644\u0631\u0628\u062d\u064a\u0629 \u0627\u0644\u0646\u0627\u062a\u062c\u0629 \u0639\u0646 \u0646\u0634\u0627\u0637 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u062d\u0627\u0644\u064a.<\/li>\n<\/ul>\n<p>\ud83d\udc49 \u062a\u0642\u064a\u0633 \u0647\u0630\u0647 \u0627\u0644\u0646\u0633\u0628\u0629 \u0639\u062f\u062f \u0633\u0646\u0648\u0627\u062a \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 \u0627\u0644\u062a\u064a \u0642\u062f \u062a\u062d\u062a\u0627\u062c\u0647\u0627 \u0627\u0644\u0634\u0631\u0643\u0629 \u0644\u0633\u062f\u0627\u062f \u062f\u064a\u0648\u0646\u0647\u0627 \u0627\u0644\u0635\u0627\u0641\u064a\u0629 \u0628\u0627\u0644\u0643\u0627\u0645\u0644\u060c \u0639\u0644\u0649 \u0627\u0641\u062a\u0631\u0627\u0636 \u0623\u0646\u0647\u0627 \u062a\u062e\u0635\u0635 \u0643\u0644 \u0631\u0628\u062d\u064a\u062a\u0647\u0627 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u0644\u0630\u0644\u0643.<\/p>\n<p>\u0645\u062b\u0627\u0644 :<\/p>\n<ul>\n<li>\u0635\u0627\u0641\u064a \u0627\u0644\u062f\u064a\u0646 = 20 \u0645\u0644\u064a\u0648\u0646 \u064a\u0648\u0631\u0648<\/li>\n<li>\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 = 5 \u0645\u0644\u064a\u0648\u0646 \u064a\u0648\u0631\u0648<\/li>\n<li>\u0627\u0644\u0646\u0633\u0628\u0629 = 20 \/ 5 = 4<\/li>\n<\/ul>\n<p>\u0648\u0647\u0630\u0627 \u064a\u0639\u0646\u064a \u0623\u0646 \u0627\u0644\u0623\u0645\u0631 \u0633\u064a\u0633\u062a\u063a\u0631\u0642 4 \u0633\u0646\u0648\u0627\u062a \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 \u0644\u0633\u062f\u0627\u062f \u0627\u0644\u062f\u064a\u0646 \u0627\u0644\u0635\u0627\u0641\u064a.<\/p>\n<p>\u0641\u064a \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0629:<\/p>\n<ul>\n<li>\u063a\u0627\u0644\u0628\u064b\u0627 \u0645\u0627 \u062a\u0639\u062a\u0628\u0631 \u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0623\u0642\u0644 \u0645\u0646 3 \u0645\u0631\u064a\u062d\u0629.<\/li>\n<li>\u0628\u0639\u062f \u062a\u062c\u0627\u0648\u0632 5 \u0633\u0646\u0648\u0627\u062a\u060c \u064a\u0646\u0638\u0631 \u0627\u0644\u0645\u0642\u0631\u0636\u0648\u0646 \u0639\u0645\u0648\u0645\u064b\u0627 \u0625\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0629 \u0639\u0644\u0649 \u0623\u0646\u0647\u0627 \u0630\u0627\u062a \u0631\u0627\u0641\u0639\u0629 \u0645\u0627\u0644\u064a\u0629 \u0643\u0628\u064a\u0631\u0629.<\/li>\n<\/ul>\n<p>\u064a\u062a\u0645 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0647\u0630\u0647 \u0627\u0644\u0646\u0633\u0628\u0629 \u0628\u0634\u0643\u0644 \u062e\u0627\u0635 \u0641\u064a \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0648\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062d\u0648\u0627\u0630 \u0628\u0627\u0644\u0631\u0627\u0641\u0639\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (LBO)\u060c \u0644\u0623\u0646\u0647\u0627 \u062a\u0639\u0643\u0633 \u0628\u0634\u0643\u0644 \u0645\u0628\u0627\u0634\u0631 \u0642\u062f\u0631\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 \u0639\u0644\u0649 \u0627\u0644\u0633\u062f\u0627\u062f.<\/p>\n<p>\u0648\u0641\u064a \u0641\u0631\u0646\u0633\u0627\u060c \u0641\u0625\u0646 \u0625\u062d\u062f\u0649 \u0627\u0644\u0646\u0633\u0628 \u0627\u0644\u062a\u064a \u062a\u0642\u062a\u0631\u0628 \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 \u0647\u064a \u0627\u0644\u0641\u0627\u0626\u0636 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a (EBE)\u060c \u0627\u0644\u0630\u064a \u064a\u0642\u064a\u0633 \u0627\u0644\u062b\u0631\u0648\u0629 \u0627\u0644\u0646\u0627\u062a\u062c\u0629 \u0639\u0646 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u062d\u0627\u0644\u064a \u0642\u0628\u0644 \u0627\u0644\u0623\u062e\u0630 \u0641\u064a \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631 \u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0648\u0627\u0644\u0645\u062e\u0635\u0635\u0627\u062a \u0648\u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628\u060c \u0648\u0644\u0643\u0646 \u0643\u0644 \u0647\u0630\u0627 \u0633\u064a\u0643\u0648\u0646 \u0645\u0648\u0636\u0648\u0639 \u0641\u0635\u0644 \u0645\u062e\u0635\u0635.<\/p>\n<h2>\u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629: \u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0648\u0627\u0644\u0631\u0627\u0641\u0639\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/h2>\n<p>\u0648\u0641\u064a \u0627\u0644\u0623\u062f\u0628\u064a\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0623\u0646\u062c\u0644\u0648\u0633\u0627\u0643\u0633\u0648\u0646\u064a\u0629\u060c \u0646\u062c\u062f \u0645\u0635\u0637\u0644\u062d\u0627\u062a \u0645\u0634\u0627\u0628\u0647\u0629 \u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u062f\u064a\u0646 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u060c \u062d\u062a\u0649 \u0648\u0625\u0646 \u0643\u0627\u0646\u062a \u0627\u0644\u062a\u0639\u0631\u064a\u0641\u0627\u062a \u0642\u062f \u062a\u062e\u062a\u0644\u0641 \u062a\u0628\u0639\u0627\u064b \u0644\u0644\u0633\u064a\u0627\u0642:<\/p>\n<ul>\n<li><strong>\u0646\u0633\u0628\u0629 \u0627\u0644\u062a\u0631\u0648\u0633<\/strong> : \u063a\u0627\u0644\u0628\u064b\u0627 \u0645\u0627 \u064a\u064f\u0642\u0627\u0628\u0644 \u0646\u0633\u0628\u0629 \u0627\u0644\u062f\u064a\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0625\u0644\u0649 \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629\u060c \u0643\u0645\u0627 \u0647\u0648 \u0627\u0644\u062d\u0627\u0644 \u0641\u064a \u0627\u0644\u062a\u0639\u0631\u064a\u0641 \u0627\u0644\u0641\u0631\u0646\u0633\u064a \u0627\u0644\u062a\u0642\u0644\u064a\u062f\u064a. \u0648\u0641\u064a \u0628\u0639\u0636 \u0627\u0644\u062d\u0627\u0644\u0627\u062a\u060c \u0642\u062f \u064a\u0634\u0645\u0644 \u062c\u0645\u064a\u0639 \u0627\u0644\u062f\u064a\u0648\u0646.<\/li>\n<li><strong>\u0646\u0633\u0628\u0629 \u0627\u0644\u0631\u0641\u0639 \u0627\u0644\u0645\u0627\u0644\u064a<\/strong> :\u0639\u0644\u0649 \u0646\u0637\u0627\u0642 \u0623\u0648\u0633\u0639\u060c \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0634\u064a\u0631 \u0647\u0630\u0627 \u0627\u0644\u0645\u0635\u0637\u0644\u062d \u0625\u0644\u0649 \u062c\u0645\u064a\u0639 \u0645\u0642\u0627\u064a\u064a\u0633 \u0627\u0644\u0631\u0641\u0639 \u0627\u0644\u0645\u0627\u0644\u064a\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u0646\u0633\u0628\u0629 \u0628\u064a\u0646 \u0627\u0644\u062f\u064a\u0646 \u0648\u0627\u0644\u0631\u0628\u062d\u064a\u0629 \u0623\u0648 \u062d\u062c\u0645 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629.<\/li>\n<\/ul>\n<p>\ud83d\udc49 \u0645\u0646 \u0627\u0644\u0645\u0647\u0645 \u062a\u0630\u0643\u0631 \u0627\u062e\u062a\u0644\u0627\u0641 \u0627\u0644\u0645\u0635\u0637\u0644\u062d\u0627\u062a\u060c \u0644\u0630\u0627 \u064a\u062c\u0628 \u0639\u0644\u064a\u0643 \u062f\u0627\u0626\u0645\u064b\u0627 \u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0627\u0644\u0635\u064a\u063a\u0629 \u0627\u0644\u062f\u0642\u064a\u0642\u0629 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0629 \u0641\u064a \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0623\u0648 \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629. \u0642\u062f \u064a\u0633\u062a\u062e\u062f\u0645 \u0634\u062e\u0635\u0627\u0646 \u0646\u0641\u0633 \u0627\u0644\u0643\u0644\u0645\u0629 (\u0627\u0644\u0631\u0627\u0641\u0639\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629) \u0644\u0644\u0625\u0634\u0627\u0631\u0629 \u0625\u0644\u0649 \u0646\u0633\u0628\u062a\u064a\u0646 \u0645\u062e\u062a\u0644\u0641\u062a\u064a\u0646.<\/p>\n<h2>\u0627\u0644\u0642\u062f\u0631\u0629 \u0639\u0644\u0649 \u062a\u062d\u0645\u0644 \u0627\u0644\u062f\u064a\u0648\u0646<\/h2>\n<p>\u0647\u0646\u0627\u0643 <strong>\u0627\u0644\u0642\u062f\u0631\u0629 \u0639\u0644\u0649 \u0633\u062f\u0627\u062f \u0627\u0644\u062f\u064a\u0648\u0646<\/strong> \u0644\u0634\u0631\u0643\u0629 (\u0623\u0648 \u0627\u0644\u0642\u062f\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0627\u0642\u062a\u0631\u0627\u0636) \u064a\u062a\u0648\u0627\u0641\u0642 \u0645\u0639 <strong>\u0642\u062f\u0631\u062a\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0642\u0631\u0648\u0636 \u0645\u0635\u0631\u0641\u064a\u0629 \u062c\u062f\u064a\u062f\u0629 \u062f\u0648\u0646 \u062a\u0639\u0631\u064a\u0636 \u062a\u0648\u0627\u0632\u0646\u0647\u0627 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u062e\u0637\u0631<\/strong> \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u0631\u0628\u062d\u064a\u062a\u0647\u0627. \u0648\u0647\u0630\u0627 \u0645\u0639\u064a\u0627\u0631 \u0623\u0633\u0627\u0633\u064a \u0644\u0627\u062a\u062e\u0627\u0630 \u0642\u0631\u0627\u0631 \u0627\u0644\u0627\u0642\u062a\u0631\u0627\u0636 \u0645\u0646 \u062c\u0627\u0646\u0628 \u0627\u0644\u0634\u0631\u0643\u0629\u060c \u0648\u0643\u0630\u0644\u0643 \u0644\u0625\u0642\u0631\u0627\u0636 \u0627\u0644\u0634\u0631\u0643\u0629 \u0645\u0646 \u062c\u0627\u0646\u0628 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\n<p>\u062a\u0639\u062a\u0645\u062f \u0642\u062f\u0631\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 \u0639\u0644\u0649 \u062a\u062d\u0645\u0644 \u0627\u0644\u062f\u064a\u0648\u0646 \u0639\u0644\u0649 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u0630\u0643\u0648\u0631\u0629 \u0623\u0639\u0644\u0627\u0647. \u0648\u0644\u062a\u062d\u0633\u064a\u0646\u0647\u0627\u060c \u064a\u0645\u0643\u0646 \u0644\u0644\u0634\u0631\u0643\u0629 \u0623\u0646 \u062a\u0633\u0639\u0649 \u0625\u0644\u0649: <strong>\u0632\u064a\u0627\u062f\u0629 \u0646\u062a\u0627\u0626\u062c\u0647\u0627 \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u0642\u062f\u0631\u062a\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u0630\u0627\u062a\u064a<\/strong> (\u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0645\u062d\u0635\u0644 \u0648\u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0627\u062a\u062c\u0629 \u0639\u0646 \u0646\u0634\u0627\u0637\u0647\u0627\u060c \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u0627\u0644\u0641\u0627\u0626\u0636 \u0627\u0644\u0646\u0642\u062f\u064a \u062e\u0644\u0627\u0644 \u0641\u062a\u0631\u0629 \u0645\u0639\u064a\u0646\u0629\u060c \u0645\u0645\u0627 \u064a\u0633\u0645\u062d \u0644\u0644\u0634\u0631\u0643\u0629 \u0628\u062a\u063a\u0637\u064a\u0629 \u0646\u0641\u0642\u0627\u062a\u0647\u0627 \u0623\u0648 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u062f\u0648\u0646 \u0627\u0644\u0644\u062c\u0648\u0621 \u0625\u0644\u0649 \u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u062e\u0627\u0631\u062c\u064a) \u0648\/\u0623\u0648 <strong>\u062a\u062e\u0641\u064a\u0636 \u0627\u0644\u062f\u064a\u0648\u0646<\/strong> \u0645\u0646 \u062e\u0644\u0627\u0644 \u0633\u062f\u0627\u062f \u0627\u0644\u0623\u0642\u0633\u0627\u0637 \u0627\u0644\u0645\u0628\u0643\u0631\u0629 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0628\u0645\u0642\u062f\u0648\u0631\u0647\u0627 \u062f\u0639\u0645\u0647\u0627 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0646\u0642\u062f \u0627\u0644\u0645\u062a\u0648\u0641\u0631 \u0644\u062f\u064a\u0647\u0627\u060c \u062f\u0648\u0646 \u062a\u0639\u0631\u064a\u0636 \u0647\u0630\u0627 \u0627\u0644\u0623\u062e\u064a\u0631 \u0644\u0644\u062e\u0637\u0631.<\/p>\n<h2>\u062a\u0645\u0627\u0631\u064a\u0646 \u0645\u0635\u062d\u062d\u0629 \u0639\u0644\u0649 \u0646\u0633\u0628\u0629 \u0627\u0644\u062f\u064a\u0646<\/h2>\n<h3>\u0627\u0644\u062a\u0645\u0631\u064a\u0646 1<\/h3>\n<p>\u062a\u0642\u062f\u0645 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u062a\u0627\u0644\u064a\u0629:<\/p>\n<ul>\n<li>\u0627\u0644\u062f\u064a\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629: 400,000 \u064a\u0648\u0631\u0648<\/li>\n<li>\u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0646\u0642\u062f\u064a \u0627\u0644\u0645\u062a\u0648\u0641\u0631: 100,000 \u064a\u0648\u0631\u0648<\/li>\n<li>\u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629: 600,000 \u064a\u0648\u0631\u0648<\/li>\n<\/ul>\n<p>1\/ \u062d\u0633\u0627\u0628 \u0646\u0633\u0628\u0629 \u0627\u0644\u062f\u064a\u0646 (\u0635\u0627\u0641\u064a \u0627\u0644\u062f\u064a\u0646 \u0627\u0644\u0645\u0627\u0644\u064a \/ \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629).<br \/>\n2\/ \u062a\u0641\u0633\u064a\u0631 \u0627\u0644\u0646\u0633\u0628\u0629.<br \/>\n3\/ \u0642\u062f\u0631\u0629 \u0627\u0644\u062f\u064a\u0646: \u0647\u0644 \u062a\u0633\u062a\u0637\u064a\u0639 \u0627\u0644\u0634\u0631\u0643\u0629 \u0646\u0638\u0631\u064a\u0627 \u0627\u0644\u0627\u0642\u062a\u0631\u0627\u0636 \u0625\u0630\u0627 \u0627\u0639\u062a\u0645\u062f\u0646\u0627 \u0641\u0642\u0637 \u0639\u0644\u0649 \u0647\u0630\u0647 \u0627\u0644\u0646\u0633\u0628\u0629\u061f<br \/>\n4\/ \u0648\u0636\u0639 \u062a\u0641\u0633\u064a\u0631 \u0646\u0633\u0628\u0629 \u0627\u0644\u062f\u064a\u0646 \u0641\u064a \u0627\u0644\u0645\u0646\u0638\u0648\u0631 \u0627\u0644\u0635\u062d\u064a\u062d.<\/p>\n<p><label>1\/ \u0625\u062c\u0627\u0628\u062a\u0643:<br \/>\n<input type=\"text\" placeholder=\"... %\" \/><br \/>\n<\/label><\/p>\n<p><label>2\/ \u0625\u062c\u0627\u0628\u062a\u0643 (\u0627\u0644\u062a\u0641\u0633\u064a\u0631):<br \/>\n<textarea cols=\"50\" rows=\"4\" placeholder=\"\u0627\u0634\u0631\u062d \u0633\u0628\u0628\u0643...\"><\/textarea><br \/>\n<\/label><\/p>\n<p><label>3\/ \u0625\u062c\u0627\u0628\u062a\u0643 (\u0627\u0644\u0642\u062f\u0631\u0629 \u0639\u0644\u0649 \u062a\u062d\u0645\u0644 \u0627\u0644\u062f\u064a\u0648\u0646):<br \/>\n<textarea cols=\"50\" rows=\"4\" placeholder=\"\u0627\u0634\u0631\u062d \u0633\u0628\u0628\u0643...\"><\/textarea><br \/>\n<\/label><\/p>\n<p><label>4\/ \u0625\u062c\u0627\u0628\u062a\u0643 (\u0636\u0639\u0647\u0627 \u0641\u064a \u0627\u0644\u0645\u0646\u0638\u0648\u0631):<br \/>\n<textarea cols=\"50\" rows=\"4\" placeholder=\"\u0627\u0634\u0631\u062d \u0633\u0628\u0628\u0643...\"><\/textarea><br \/>\n<\/label><\/p>\n<p style=\"color: green; margin-top: 10px;\"><span style=\"color: #339966;\"><b>\u062a\u0635\u062d\u064a\u062d:<\/b><\/span><\/p>\n<p style=\"color: green; margin-top: 10px;\"><span style=\"color: #339966;\">1\/ \u0627\u0644\u062f\u064a\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0635\u0627\u0641\u064a\u0629 = 400,000 \u2013 100,000 = 300,000 \u064a\u0648\u0631\u0648<\/span><br \/>\n<span style=\"color: #339966;\">\u0646\u0633\u0628\u0629 \u0627\u0644\u062f\u064a\u0646 = 300,000 \/ 600,000 = 0.5 \u2192 <b>50 %<\/b><\/span><\/p>\n<p><span style=\"color: #339966;\">2\/ \u062a\u0641\u0633\u064a\u0631 \u0627\u0644\u0646\u0633\u0628\u0629:<\/span><\/p>\n<ul>\n<li><span style=\"color: #339966;\">\u0646\u0633\u0628\u0629 \u0627\u0644\u062f\u064a\u0646 \u0647\u064a 0.5 (50 %)\u060c \u0645\u0645\u0627 \u064a\u0639\u0646\u064a \u0623\u0646 \u0627\u0644\u062f\u064a\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0635\u0627\u0641\u064a\u0629 \u062a\u0645\u062b\u0644 \u0646\u0635\u0641 \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629.<\/span><\/li>\n<li><span style=\"color: #339966;\">\u0648\u0628\u0645\u0627 \u0623\u0646 \u0627\u0644\u0646\u0633\u0628\u0629 \u0623\u0642\u0644 \u0645\u0646 1\u060c \u0641\u0625\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u0645\u062b\u0642\u0644\u0629 \u0628\u0627\u0644\u062f\u064a\u0648\u0646 \u0628\u0634\u0643\u0644 \u0645\u0639\u062a\u062f\u0644: \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0647\u0627 \u0623\u0643\u0628\u0631 \u0645\u0646 \u0635\u0627\u0641\u064a \u062f\u064a\u0648\u0646\u0647\u0627\u060c \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u0641\u0625\u0646 \u0627\u0644\u0647\u064a\u0643\u0644 \u0627\u0644\u0645\u0627\u0644\u064a \u0633\u0644\u064a\u0645 \u0646\u0633\u0628\u064a\u064b\u0627<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #339966;\">\u0663\/ \u0646\u0639\u0645\u060c \u062a\u062d\u062a\u0641\u0638 \u0627\u0644\u0634\u0631\u0643\u0629 \u0628\u0645\u0633\u0627\u062d\u0629 \u0643\u0627\u0641\u064a\u0629 \u0644\u0644\u062c\u0648\u0621 \u0625\u0644\u0649 \u0642\u0631\u0648\u0636 \u062c\u062f\u064a\u062f\u0629 \u0639\u0646\u062f \u0627\u0644\u062d\u0627\u062c\u0629 (\u0642\u062f\u0631\u062a\u0647\u0627 \u0639\u0644\u0649 \u062a\u062d\u0645\u0644 \u0627\u0644\u062f\u064a\u0648\u0646 \u063a\u064a\u0631 \u0645\u0634\u0628\u0639\u0629).<\/span><\/p>\n<p><span style=\"color: #339966;\">4\/ \u0648\u0645\u0639 \u0630\u0644\u0643 \u0641\u0625\u0646 \u0627\u0644\u062a\u0641\u0633\u064a\u0631 \u0642\u062f \u064a\u062e\u062a\u0644\u0641 \u0641\u064a \u0643\u0644\u0627 \u0627\u0644\u0627\u062a\u062c\u0627\u0647\u064a\u0646 \u062d\u0633\u0628:<\/span><\/p>\n<ul>\n<li><span style=\"color: #339966;\">\u0642\u0637\u0627\u0639 \u0627\u0644\u0646\u0634\u0627\u0637: \u0628\u0639\u0636 \u0627\u0644\u0642\u0637\u0627\u0639\u0627\u062a (\u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a\u060c \u0627\u0644\u0646\u0642\u0644 \u0627\u0644\u062c\u0648\u064a\u060c \u0627\u0644\u0628\u0646\u0627\u0621) \u062a\u062f\u0639\u0645 \u0645\u0633\u062a\u0648\u064a\u0627\u062a \u0623\u0639\u0644\u0649 \u0645\u0646 \u0627\u0644\u062f\u064a\u0648\u0646\u060c \u0641\u064a \u062d\u064a\u0646 \u064a\u062a\u0639\u064a\u0646 \u0639\u0644\u0649 \u0627\u0644\u0642\u0637\u0627\u0639\u0627\u062a \u0627\u0644\u0623\u062e\u0631\u0649 \u0623\u0646 \u062a\u0638\u0644 \u0623\u0643\u062b\u0631 \u062d\u0630\u0631\u0627.<\/span><\/li>\n<li><span style=\"color: #339966;\">\u0627\u0644\u0639\u0627\u0626\u062f \u0639\u0644\u0649 \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629: \u0625\u0630\u0627 \u062d\u0642\u0642\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u0639\u0627\u0626\u062f\u064b\u0627 \u0623\u0639\u0644\u0649 \u0645\u0646 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u062f\u064a\u0646\u060c \u0641\u0642\u062f \u064a\u0643\u0648\u0646 \u062a\u0623\u062b\u064a\u0631 \u0627\u0644\u0631\u0627\u0641\u0639\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0625\u064a\u062c\u0627\u0628\u064a\u064b\u0627. \u0623\u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0647\u0630\u0627 \u0627\u0644\u0639\u0627\u0626\u062f \u0645\u0646\u062e\u0641\u0636\u064b\u0627 \u0623\u0648 \u0623\u0642\u0644 \u0645\u0646 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u062f\u064a\u0646\u060c \u0641\u0642\u062f \u064a\u064f\u0636\u0639\u0641 \u0627\u0644\u062f\u064a\u0646 \u0627\u0644\u0634\u0631\u0643\u0629.<\/span><\/li>\n<\/ul>\n<hr \/>\n<h3>\u0627\u0644\u062a\u0645\u0631\u064a\u0646 2<\/h3>\n<p>\u062a\u0628\u0644\u063a \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0634\u0631\u0643\u0629 800000 \u064a\u0648\u0631\u0648\u060c \u0648\u0627\u0644\u062f\u064a\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0635\u0627\u0641\u064a\u0629 1200000 \u064a\u0648\u0631\u0648.<\/p>\n<p>1) \u0627\u062d\u0633\u0628 \u0646\u0633\u0628\u0629 \u0627\u0644\u062f\u064a\u0646.<br \/>\n2) \u0641\u0633\u0631 \u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0641\u064a \u0628\u0636\u0639\u0629 \u0623\u0633\u0637\u0631.<\/p>\n<p><label>\u0625\u062c\u0627\u0628\u062a\u0643 (\u062d\u0633\u0627\u0628):<br \/>\n<input type=\"text\" placeholder=\"...\" \/><\/label><\/p>\n<p><label>\u0625\u062c\u0627\u0628\u062a\u0643 (\u0627\u0644\u062a\u0641\u0633\u064a\u0631):<br \/>\n<textarea cols=\"50\" rows=\"4\" placeholder=\"\u0627\u0634\u0631\u062d \u0633\u0628\u0628\u0643...\"><\/textarea><br \/>\n<\/label><\/p>\n<p style=\"color: green; margin-top: 10px;\"><b>\u062a\u0635\u062d\u064a\u062d:<\/b><br \/>\n1) \u0646\u0633\u0628\u0629 \u0627\u0644\u062f\u064a\u0646 = 1,200,000 \/ 800,000 = 1.5 \u2192 <b>150 %<\/b><br \/>\n\u0662) \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0646\u0633\u0628\u0629 \u0627\u0644\u062f\u064a\u0646 \u0625\u0644\u0649 \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0623\u0643\u0628\u0631 \u0645\u0646 \u0661\u060c \u0641\u0625\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u062a\u0639\u062a\u0645\u062f \u0639\u0644\u0649 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u0645\u0642\u062a\u0631\u0636 \u0623\u0643\u062b\u0631 \u0645\u0646 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u0645\u064f\u0642\u062f\u0645 \u0645\u0646 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646. \u0648\u064a\u0639\u0643\u0633 \u0647\u0630\u0627 \u0627\u0644\u0648\u0636\u0639 \u0627\u0639\u062a\u0645\u0627\u062f\u064b\u0627 \u0645\u062a\u0632\u0627\u064a\u062f\u064b\u0627 \u0639\u0644\u0649 \u0627\u0644\u062f\u0627\u0626\u0646\u064a\u0646.<\/p>\n<ul>\n<li><span style=\"color: #339966;\">\u0627\u0644\u0645\u062e\u0627\u0637\u0631\u0629: \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u0631\u0628\u062d\u064a\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0629 \u0623\u0642\u0644 \u0645\u0646 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u062f\u064a\u0648\u0646\u060c \u0641\u0625\u0646 \u0627\u0644\u062f\u064a\u0648\u0646 \u062a\u0635\u0628\u062d \u0639\u0642\u0627\u0628\u064a\u0629 \u0648\u062a\u0636\u0639\u0641 \u0627\u0644\u0647\u064a\u0643\u0644 \u0627\u0644\u0645\u0627\u0644\u064a (\u0627\u0644\u0631\u0627\u0641\u0639\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0644\u0628\u064a\u0629).<\/span><\/li>\n<li><span style=\"color: #339966;\">\u0627\u0644\u0641\u0631\u0635\u0629: \u0639\u0644\u0649 \u0627\u0644\u0639\u0643\u0633 \u0645\u0646 \u0630\u0644\u0643\u060c \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u0631\u0628\u062d\u064a\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0623\u0639\u0644\u0649 \u0645\u0646 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u062f\u064a\u0646\u060c \u062a\u0633\u062a\u0641\u064a\u062f \u0627\u0644\u0634\u0631\u0643\u0629 \u0645\u0646 \u062a\u0623\u062b\u064a\u0631 \u0625\u064a\u062c\u0627\u0628\u064a \u0644\u0644\u0631\u0627\u0641\u0639\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u062a\u0644\u062c\u0623 \u0628\u0639\u0636 \u0627\u0644\u0642\u0637\u0627\u0639\u0627\u062a \u0643\u062b\u064a\u0641\u0629 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 (\u0645\u062b\u0644 \u0627\u0644\u0628\u0646\u0627\u0621 \u0648\u0627\u0644\u0646\u0642\u0644 \u0648\u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a) \u0641\u064a \u0643\u062b\u064a\u0631 \u0645\u0646 \u0627\u0644\u0623\u062d\u064a\u0627\u0646 \u0625\u0644\u0649 \u0645\u0633\u062a\u0648\u064a\u0627\u062a \u0639\u0627\u0644\u064a\u0629 \u0645\u0646 \u0627\u0644\u062f\u064a\u0648\u0646 \u0644\u062a\u0645\u0648\u064a\u0644 \u0623\u0646\u0634\u0637\u062a\u0647\u0627.<\/span><\/li>\n<\/ul>\n<hr \/>\n<h3>\u0627\u0644\u062a\u0645\u0631\u064a\u0646 3<\/h3>\n<p>\u0644\u062f\u0649 \u0627\u0644\u0634\u0631\u0643\u0629:<\/p>\n<ul>\n<li>\u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629: 1,000,000 \u064a\u0648\u0631\u0648<\/li>\n<li>\u0627\u0644\u062f\u064a\u0648\u0646 \u0637\u0648\u064a\u0644\u0629 \u0627\u0644\u0623\u062c\u0644: 600,000 \u064a\u0648\u0631\u0648<\/li>\n<\/ul>\n<p>\u0627\u062d\u0633\u0628 \u0646\u0633\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644 \u0627\u0644\u0645\u0627\u0644\u064a AF1 \u0648\u0639\u0644\u0642 \u0639\u0644\u0649 \u0627\u0644\u0646\u062a\u064a\u062c\u0629.<\/p>\n<p><label>\u0625\u062c\u0627\u0628\u062a\u0643 (\u062d\u0633\u0627\u0628):<br \/>\n<input type=\"text\" placeholder=\"...\" \/><br \/>\n<\/label><br \/>\n<label>\u0625\u062c\u0627\u0628\u062a\u0643 (\u062a\u0639\u0644\u064a\u0642):<br \/>\n<textarea cols=\"50\" rows=\"4\" placeholder=\"\u0627\u0634\u0631\u062d \u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0627\u0644\u0648\u0636\u0639 \u0635\u062d\u064a\u064b\u0627 \u0623\u0645 \u0645\u062d\u0641\u0648\u0641\u064b\u0627 \u0628\u0627\u0644\u0645\u062e\u0627\u0637\u0631...\"><\/textarea><br \/>\n<\/label><\/p>\n<p style=\"color: green; margin-top: 10px;\"><b>\u062a\u0635\u062d\u064a\u062d:<\/b><br \/>\n\u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u062f\u0627\u0626\u0645 = 1,000,000 + 600,000 = 1,600,000 \u064a\u0648\u0631\u0648<br \/>\nAF1 = 1,000,000 \/ 1,600,000 = 0.625 \u2192 <b>62,5 %<\/b><br \/>\n\u2192 \u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0623\u0643\u0628\u0631 \u0645\u0646 0.5: \u0648\u0636\u0639 \u0645\u0627\u0644\u064a \u0635\u062d\u064a.<\/p>\n<p>\ud83d\udc49 \u0627\u0644\u0641\u0635\u0644 \u0627\u0644\u062a\u0627\u0644\u064a: <a href=\"https:\/\/tulipemedia.com\/ar\/ratio-liquidite-solvabilite\/\">\u0646\u0633\u0628 \u0627\u0644\u0645\u0644\u0627\u0621\u0629 \u0648\u0627\u0644\u0633\u064a\u0648\u0644\u0629 \u0641\u064a \u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a<\/a><br \/>\n\ud83d\udcd6 <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>Dans ce nouveau cours tir\u00e9 du Guide complet sur la gestion d\u2019entreprise, nous allons apprendre en quoi consiste les ratios d&rsquo;endettement, leur int\u00e9r\u00eat, leur mode de calcul, la fa\u00e7on de les interpr\u00e9ter, toujours dans le but de nous former \u00e0 la finance et \u00e0 la gestion d&rsquo;entreprise. D\u00e9finition du ratio d&rsquo;endettement Le ratio d&rsquo;endettement est [&hellip;]<\/p>\n","protected":false},"author":17,"featured_media":5922,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[20],"tags":[171],"class_list":["post-5911","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\/5911","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=5911"}],"version-history":[{"count":3,"href":"https:\/\/tulipemedia.com\/ar\/wp-json\/wp\/v2\/posts\/5911\/revisions"}],"predecessor-version":[{"id":6180,"href":"https:\/\/tulipemedia.com\/ar\/wp-json\/wp\/v2\/posts\/5911\/revisions\/6180"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tulipemedia.com\/ar\/wp-json\/wp\/v2\/media\/5922"}],"wp:attachment":[{"href":"https:\/\/tulipemedia.com\/ar\/wp-json\/wp\/v2\/media?parent=5911"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tulipemedia.com\/ar\/wp-json\/wp\/v2\/categories?post=5911"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tulipemedia.com\/ar\/wp-json\/wp\/v2\/tags?post=5911"}],"curies":[{"name":"\u0648\u0648\u0631\u062f\u0628\u0631\u064a\u0633","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}