\u0635\u062f\u0631 \u0639\u0646 \u062d\u0627\u0643\u0645 \u0645\u0635\u0631\u0641 \u0644\u0628\u0646\u0627\u0646 \u0631\u064a\u0627\u0636 \u0633\u0644\u0627\u0645\u0629 \u0627\u0644\u0628\u064a\u0627\u0646 \u0627\u0644\u0622\u062a\u064a:<\/p>\n
“\u0639\u0644\u0649 \u0636\u0648\u0621 \u0627\u0644\u062d\u0645\u0644\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u0645\u0631\u0651\u0629 \u0636\u062f \u0634\u062e\u0635\u064a\u060c \u0641\u0625\u0646\u064a \u0623\u0646\u0634\u0631 \u0647\u0630\u0627 \u0627\u0644\u0628\u064a\u0627\u0646 \u0627\u0644\u0635\u062d\u0641\u064a.<\/p>\n
\u0625\u0646 \u0647\u0630\u0647 \u0627\u0644\u062d\u0645\u0644\u0627\u062a \u062a\u062a\u0645\u062d\u0648\u0631 \u062d\u0648\u0644 \u0628\u0639\u0636 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0641\u064a \u0645\u0635\u0631\u0641 \u0644\u0628\u0646\u0627\u0646\u0627\u0644\u062a\u064a \u062d\u0635\u0644\u062a \u062e\u0644\u0627\u0644 \u0648\u0644\u0627\u064a\u062a\u064a \u0645\u0646 \u062c\u0647\u0651\u0629\u060c \u0648\u062d\u0648\u0644 \u062b\u0631\u0648\u062a\u064a \u0627\u0644\u0634\u062e\u0635\u064a\u0629\u060c \u0645\u0646 \u062c\u0647\u0651\u0629 \u0623\u062e\u0631\u0649.<\/p>\n
\n
\u0622\u0632\u0627\u0621 \u0647\u0630\u0627 \u0627\u0644\u0648\u0636\u0639\u060c \u0637\u0644\u0628\u062a \u0645\u0646 \u0645\u0643\u062a\u0628 \u062a\u062f\u0642\u064a\u0642 \u0645\u0639\u0631\u0648\u0641 \u0648\u0645\u0646 \u0627\u0644\u062f\u0631\u062c\u0629 \u0627\u0644\u0623\u0648\u0644\u0649\u060c \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0648\u0627\u0644\u0625\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u062a\u064a \u0643\u0627\u0646\u062a \u0645\u0648\u0636\u0648\u0639 \u062a\u0643\u0647\u0651\u0646\u0627\u062a \u0625\u0639\u0644\u0627\u0645\u064a\u0629 \u0645\u062a\u0648\u0627\u0644\u064a\u0629. \u0625\u0646 \u0645\u0643\u062a\u0628 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0623\u062c\u0631\u0649 \u0645\u0647\u0645\u0651\u062a\u0647 \u0648\u0641\u0642\u0627\u064b \u0644\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 International Standards on Related Services (ISRS) 4400 (Revised)\u060c Agreed-Upon Procedures Engagements.<\/p>\n
\n
\u0633\u0648\u0641 \u0623\u0628\u064a\u0651\u0646 \u0641\u064a\u0645\u0627 \u064a\u0644\u064a \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u062a\u064a \u062a\u0648\u0635\u0651\u0644 \u0625\u0644\u064a\u0647\u0627 \u0645\u0643\u062a\u0628 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u062a\u064a \u062a\u0633\u062a\u0646\u062f \u0625\u0644\u0649 \u0627\u0644\u0648\u0642\u0627\u0626\u0639 \u0627\u0644\u062a\u064a \u062a\u0645\u0651 \u0645\u0631\u0627\u062c\u0639\u062a\u0647\u0627 \u062e\u0644\u0627\u0644 \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u0630\u064a \u0642\u0627\u0645 \u0628\u0647.<\/p>\n
\n
1. \u0639\u0645\u0644\u064a\u0627\u062a \u0645\u0635\u0631\u0641 \u0644\u0628\u0646\u0627\u0646<\/p>\n
\u0625\u0646 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u0631\u0648\u0651\u062c\u062a \u062d\u0648\u0644\u0647\u0627 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u063a\u064a\u0631 \u0645\u064f\u062b\u0652\u0628\u064e\u062a\u0629 \u0648\u0645\u0636\u0644\u0651\u0644\u0629 \u0647\u064a \u0627\u0644\u062a\u0627\u0644\u064a\u0629:<\/p>\n
\n
a. \u062a\u062d\u0648\u064a\u0644\u0627\u062a \u062a\u0645\u0651\u062a \u0645\u0646 \u062d\u0633\u0627\u0628 “clearing account” \u0645\u0641\u062a\u0648\u062d \u0644\u062f\u0649 \u0645\u0635\u0631\u0641 \u0644\u0628\u0646\u0627\u0646 \u0625\u0644\u0649 \u0634\u0631\u0643\u0629Forry Associates Ltd.<\/p>\n
\u0625\u0646 \u0646\u062a\u0627\u0626\u062c \u0645\u0643\u062a\u0628 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u062a\u0639\u0644\u0651\u0642\u0629 \u0628\u0647\u0630\u0627 \u0627\u0644\u062e\u0635\u0648\u0635 \u0643\u0627\u0646\u062a \u0643\u0627\u0644\u062a\u0627\u0644\u064a:<\/p>\n
\n
\n
– \u0625\u0646 \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u062a\u064a \u0623\u0648\u062f\u0639\u062a \u0641\u064a \u0627\u0644\u062d\u0633\u0627\u0628 “clearing account” \u0627\u0644\u0645\u0641\u062a\u0648\u062d \u0644\u062f\u0649 \u0645\u0635\u0631\u0641 \u0644\u0628\u0646\u0627\u0646 \u062a\u0645\u0651 \u062f\u0641\u0639\u0647\u0627 \u0645\u0646 \u0642\u0628\u0644 \u0623\u0634\u062e\u0627\u0635 \u062b\u0627\u0644\u062b\u064a\u0646 \u0645\u062e\u062a\u0644\u0641\u064a\u0646 \u0639\u0646 \u0645\u0635\u0631\u0641 \u0644\u0628\u0646\u0627\u0646.<\/p>\n
– \u0644\u0645 \u064a\u0648\u062f\u0639 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u062d\u0633\u0627\u0628\u0623\u064a\u0629 \u0645\u0628\u0627\u0644\u063a \u0645\u0646 \u0645\u0635\u0631\u0641 \u0644\u0628\u0646\u0627\u0646.<\/p>\n
– \u0625\u0646 \u0627\u0644\u0623\u062a\u0639\u0627\u0628 \u0648\u0627\u0644\u0639\u0645\u0648\u0644\u0627\u062a \u0627\u0644\u0645\u0642\u064a\u0651\u062f\u0629 \u0641\u064a \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a “debit entries”\u0627\u0644\u062e\u0627\u0631\u062c\u0629 \u0645\u0646 \u0647\u0630\u0627 \u0627\u0644\u062d\u0633\u0627\u0628 \u062a\u0645\u0651 \u062a\u0645\u0648\u064a\u0644\u0647\u0627 \u0628\u0625\u064a\u062f\u0627\u0639\u0627\u062a \u0645\u0646 \u0623\u0634\u062e\u0627\u0635 \u062b\u0627\u0644\u062b\u064a\u0646 \u0645\u062e\u062a\u0644\u0641\u064a\u0646 \u0639\u0646 \u0645\u0635\u0631\u0641 \u0644\u0628\u0646\u0627\u0646.<\/p>\n
\n
\n
\u0625\u0646 \u0647\u0630\u0647 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u062a\u064f\u0638\u0647\u0631 \u0628\u0648\u0636\u0648\u062d \u0623\u0646 \u0644\u0627 \u0642\u0631\u0634 \u0648\u0627\u062d\u062f \u0645\u0633\u062a\u0639\u0645\u0644 \u0645\u0646 \u0623\u0645\u0648\u0627\u0644 \u0639\u0627\u0645\u0629 \u0645\u0646 \u0623\u062c\u0644 \u062f\u0641\u0639 \u0623\u062a\u0639\u0627\u0628 \u0648\u0639\u0645\u0648\u0644\u0627\u062a \u0644\u0634\u0631\u0643\u0629 Forry Associates Ltd.. \u0625\u0646 \u0623\u062e\u0635\u0627\u0645\u064a\u060c \u0627\u0644\u0630\u064a\u0646 \u0646\u0638\u0651\u0645\u0648\u0627 \u062d\u0645\u0644\u0627\u062a \u0645\u0645\u0646\u0647\u062c\u0629 \u0636\u062f\u0651\u064a\u060c \u0642\u0627\u0645\u0648\u0627 \u0628\u062a\u0636\u0644\u064a\u0644 \u0627\u0644\u0631\u0623\u064a \u0627\u0644\u0639\u0627\u0645 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0646\u0634\u0631 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0643\u0627\u0630\u0628\u0629 \u0645\u063a\u0644\u0648\u0637\u0629 \u0628\u0623\u0646 \u0623\u0645\u0648\u0627\u0644 \u0639\u0627\u0645\u0629 \u0642\u062f \u0625\u0633\u062a\u0639\u0645\u0644\u062a. \u0625\u0646 \u0647\u0630\u0627 \u0627\u0644\u0623\u0645\u0631 \u0647\u0648 \u0645\u062d\u0636 \u062a\u0634\u0648\u064a\u0647 \u0648\u062a\u062d\u0631\u064a\u0641 \u0644\u0644\u0648\u0642\u0627\u0626\u0639 \u0645\u0646 \u0623\u062c\u0644 \u0627\u0644\u0625\u0633\u0627\u0621\u0629\u0625\u0644\u0649 \u0633\u0645\u0639\u062a\u064a \u0648\u0627\u0644\u0625\u0636\u0631\u0627\u0631 \u0628\u064a \u0648\u0628\u063a\u064a\u0631\u064a. \u0625\u0646 \u0627\u0644\u062d\u0642\u064a\u0642\u0629 \u0627\u0644\u0648\u062d\u064a\u062f\u0629 \u0647\u064a \u0623\u0646 \u0644\u0627 \u0623\u0645\u0648\u0627\u0644 \u0639\u0627\u0645\u0629 \u0642\u062f \u0623\u0633\u062a\u0639\u0645\u0644\u062a \u0639\u0644\u0649 \u0627\u0644\u0625\u0637\u0644\u0627\u0642.<\/p>\n
b. \u0639\u0645\u0644\u064a\u0627\u062a Asset-Linked Notes Transactions<\/p>\n
\u0625\u0646 \u0628\u0639\u0636 \u0648\u0633\u0627\u0626\u0644 \u0627\u0644\u0625\u0639\u0644\u0627\u0645 \u0646\u0642\u0644\u062a \u062a\u0642\u0627\u0631\u064a\u0631 \u0644\u0627 \u062a\u0635\u062f\u0651\u0642 \u0623\u0646 \u062b\u0645\u0646 \u0628\u0639\u0636 Asset-Linked Notes\u0627\u0644\u0645\u0645\u0644\u0648\u0643\u0629 \u0633\u0627\u0628\u0642\u0627\u064b \u0645\u0646 \u0645\u062d\u0641\u0638\u0629 \u0645\u0635\u0631\u0641 \u0644\u0628\u0646\u0627\u0646\u060c \u0648\u0627\u0644\u062a\u064a \u062a\u0645\u0651 \u0625\u0633\u062a\u0631\u062f\u0627\u062f\u0647\u0627 \u0641\u064a \u0639\u0627\u0645 2012\u060c \u0644\u0645 \u064a\u062a\u0645\u0651 \u0642\u0628\u0636\u0647\u0627 \u0645\u0646 \u0642\u0628\u0644 \u0645\u0635\u0631\u0641 \u0644\u0628\u0646\u0627\u0646 \u0639\u0646\u062f \u0625\u0633\u062a\u0631\u062f\u0627\u062f\u0647\u0627.<\/p>\n
\u0628\u0627\u0644\u0631\u063a\u0645 \u0645\u0646 \u0633\u062e\u0627\u0641\u0629 \u0627\u0644\u062a\u0644\u0645\u064a\u062d\u0627\u062a \u0628\u0623\u0646 \u0645\u0628\u0644\u063a\u0627\u064b \u064a\u0641\u0648\u0642 \u0642\u062f\u0631\u0647 \u0645\u0628\u0644\u063a 150.000.000.000 \u062f.\u0623. \u064a\u0645\u0643\u0646 \u062a\u062d\u0648\u064a\u0631\u0647 \u0639\u0646 \u0645\u0635\u0631\u0641 \u0644\u0628\u0646\u0627\u0646\u060c \u0644\u0642\u062f \u0637\u0644\u0628\u062a \u0645\u0646 \u0645\u0643\u062a\u0628 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0651\u0642\u0629 \u0628\u0647\u0630\u0647 \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0648\u0625\u0646 \u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u062a\u064a \u062a\u0648\u0635\u0651\u0644 \u0625\u0644\u064a\u0647\u0627 \u0643\u0627\u0646\u062a \u0648\u0627\u0636\u062d\u0629 \u0628\u0623\u0646 \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0630\u064a \u064a\u0645\u062b\u0651\u0644 \u0623\u0635\u0644\u060c \u0648\u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0627\u0644\u0645\u062d\u0642\u0651\u0642\u0629\u060c \u0645\u0646 \u0627\u0644\u0633\u0646\u062f\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u0631\u062f\u0629 \u062a\u0645\u0651 \u062a\u0633\u062f\u064a\u062f\u0647\u0627 \u0644\u0645\u0635\u0631\u0641 \u0644\u0628\u0646\u0627\u0646.<\/p>\n
\u064a\u0628\u062f\u0648 \u0623\u0646 \u062e\u0635\u0648\u0645\u064a \u062a\u0646\u0627\u0633\u0648\u0627 \u0623\u0646 \u0645\u0635\u0631\u0641 \u0644\u0628\u0646\u0627\u0646 \u064a\u062e\u0636\u0639 \u0631\u0633\u0645\u064a\u0627\u064b \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0645\u0646 \u0642\u0628\u0644 \u0645\u0643\u062a\u0628\u064a \u062a\u062f\u0642\u064a\u0642 \u0639\u0627\u0644\u0645\u064a\u064a\u0646!<\/p>\n
2. \u062b\u0631\u0648\u062a\u064a \u0627\u0644\u0634\u062e\u0635\u064a\u0629<\/p>\n
\u0625\u0646 \u062e\u0635\u0648\u0645\u064a \u0623\u0637\u0644\u0642\u0648\u0627 \u062a\u0643\u0647\u0651\u0646\u0627\u062a \u0628\u0634\u0623\u0646 \u062b\u0631\u0648\u062a\u064a \u0644\u0641\u062a\u0631\u0629 \u062d\u0648\u0627\u0644\u064a \u0633\u0646\u062a\u064a\u0646 \u062d\u062a\u0649 \u0627\u0644\u0622\u0646 \u0648\u0625\u0646 \u0627\u0644\u0628\u0639\u0636 \u0645\u0646\u0647\u0645 \u0625\u0633\u062a\u0639\u0645\u0644 \u062a\u0642\u0627\u0631\u064a\u0631 \u0645\u0632\u0648\u0651\u0631\u0629 \u0645\u0646 \u0623\u062c\u0644 \u062a\u0636\u0644\u064a\u0644 \u0627\u0644\u0631\u0623\u064a \u0627\u0644\u0639\u0627\u0645.<\/p>\n
\u0637 \u0625\u0646 \u062b\u0631\u0648\u062a\u064a \u0648\u0627\u0636\u062d\u0629\u060c \u0645\u0648\u062b\u0651\u0642\u0629 \u0648\u063a\u064a\u0631 \u0645\u062e\u0641\u064a\u0629<\/p>\n
\u0625\u0646 \u0645\u0635\u062f\u0631 \u062b\u0631\u0648\u062a\u064a \u0647\u0648 \u0648\u0627\u0636\u062d \u0648\u0645\u0648\u062b\u0651\u0642. \u0648\u0645\u0646 \u0623\u062c\u0644 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629\u060c \u0644\u0642\u062f \u0643\u0634\u0641\u062a \u0639\u0646\u0647\u0627 \u0644\u0644\u0631\u0623\u064a \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u0644\u0628\u0646\u0627\u0646\u064a \u062e\u0644\u0627\u0644 \u0638\u0647\u0648\u0631 \u0639\u0644\u0646\u064a \u0639\u0644\u0649 \u0645\u062d\u0637\u0629 \u062a\u0644\u0641\u0632\u064a\u0648\u0646 MTV \u0628\u062a\u0627\u0631\u064a\u062e 8 \u0646\u064a\u0633\u0627\u0646 2020. \u0648\u0643\u0645\u0627 \u0623\u0648\u0636\u062d\u062a\u060c \u0641\u0625\u0646\u0647 \u0642\u0628\u0644 \u062a\u0639\u064a\u064a\u0646\u064a \u0643\u062d\u0627\u0643\u0645 \u0644\u0645\u0635\u0631\u0641 \u0644\u0628\u0646\u0627\u0646\u060c \u0644\u0642\u062f \u0643\u0646\u062a \u0645\u0635\u0631\u0641\u064a \u0646\u0627\u062c\u062d \u0641\u064a \u0634\u0631\u0643\u0629 Merrill Lynch \u0644\u0645\u062f\u0651\u0629 \u062a\u0642\u0627\u0631\u0628 20 \u0639\u0627\u0645\u0627\u064b. \u0625\u0646 \u0631\u0627\u062a\u0628\u064a \u0627\u0644\u0634\u0647\u0631\u064a \u0643\u0627\u0646 \u062d\u0648\u0627\u0644\u064a 167.000 \u062f.\u0623. \u0642\u0628\u0644 \u062a\u0631\u0643\u064a \u0627\u0644\u0639\u0645\u0644 \u0644\u062f\u0649 \u0634\u0631\u0643\u0629 Merrill Lynch \u0641\u064a \u0639\u0627\u06451993\u060c \u0648\u0647\u0630\u0627 \u064a\u0639\u0646\u064a \u0631\u0627\u062a\u0628\u0627\u064b \u0633\u0646\u0648\u064a\u0627\u064b \u0642\u062f\u0631\u0647 \u062d\u0648\u0627\u0644\u064a 2.000.000 \u062f.\u0623<\/p>\n
\u0625\u0646 \u062b\u0631\u0648\u062a\u064a \u0643\u0627\u0646\u062a \u062a\u0642\u062f\u0651\u0631 \u0641\u064a \u0639\u0627\u0645 1993\u060c \u0623\u064a \u0645\u0646\u0630 28 \u0633\u0646\u0629\u060c \u0628\u0640 23.000.000 \u062f.\u0623. \u0625\u0636\u0627\u0641\u0629\u064b \u0625\u0644\u0649 \u0645\u0648\u062c\u0648\u062f\u0627\u062a \u0645\u0648\u0631\u0648\u062b\u0629. \u0644\u0642\u062f \u0623\u0639\u0644\u0646\u062a \u0628\u0634\u0643\u0644 \u0648\u0627\u0636\u062d \u0623\u0646\u0651\u064a \u0643\u0644\u0651\u0641\u062a \u0623\u0634\u062e\u0627\u0635\u0627\u064b \u0645\u0646 \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0625\u062e\u062a\u0635\u0627\u0635 \u0623\u062b\u0642 \u0628\u0647\u0645 \u0645\u0646 \u0623\u062c\u0644 \u0625\u0633\u062a\u062b\u0645\u0627\u0631 \u0648\u0632\u064a\u0627\u062f\u0629 \u062b\u0631\u0648\u062a\u064a\u060c \u0648\u0625\u062f\u0627\u0631\u0629 \u0645\u0648\u062c\u0648\u062f\u0627\u062a\u064a \u0648\u0627\u0644\u0625\u0634\u0631\u0627\u0641 \u0639\u0644\u064a\u0647\u0627 \u0648\u0630\u0644\u0643 \u0645\u0646 \u062f\u0648\u0646 \u0623\u064a \u062a\u062f\u062e\u0651\u0644 \u0645\u0646 \u0642\u0628\u0644\u064a \u0643\u0648\u0646 \u0645\u0631\u0643\u0632\u064a \u0644\u0627 \u064a\u0633\u0645\u062d \u0644\u064a \u0627\u0644\u0642\u064a\u0627\u0645 \u0628\u0630\u0644\u0643.<\/p>\n
\u0625\u0646 \u062b\u0631\u0648\u0629 \u0628\u0642\u064a\u0645\u0629 23.000.000 \u062f.\u0623. \u0625\u0636\u0627\u0641\u0629\u064b \u0625\u0644\u0649 \u0645\u0648\u062c\u0648\u062f\u0627\u062a \u0645\u0648\u0631\u0648\u062b\u0629 \u0641\u064a \u0639\u0627\u0645 1993 \u062a\u0645\u062b\u0651\u0644 \u0623\u0643\u062b\u0631 \u0628\u0643\u062b\u064a\u0631 \u0641\u064a \u0639\u0627\u0645 2021. \u0625\u0646 \u062b\u0631\u0648\u062a\u064a \u0625\u0633\u062a\u062b\u0645\u0631\u062a \u0628\u0634\u0643\u0644 \u062d\u0643\u064a\u0645 \u0648\u0644\u0642\u062f \u0646\u064e\u0645\u064e\u062a \u0628\u0634\u0643\u0644 \u0643\u0628\u064a\u0631 \u062e\u0644\u0627\u0644 \u0645\u062f\u0629 28 \u0633\u0646\u0629. \u0644\u0642\u062f \u0633\u0645\u062d\u062a \u0644\u064a \u0628\u0625\u0645\u062a\u0644\u0627\u0643 \u0645\u0648\u062c\u0648\u062f\u0627\u062a\u064a.<\/p>\n
\u062e\u0644\u0627\u0641\u0627\u064b \u0644\u062e\u0635\u0648\u0645\u064a \u0627\u0644\u0630\u064a\u0646 \u0644\u0645 \u064a\u0642\u062f\u0651\u0645\u0648\u0627 \u0623\u064a \u0625\u062b\u0628\u0627\u062a\u060c \u0644\u0642\u062f \u0625\u0633\u062a\u0646\u062f\u062a \u062f\u0648\u0645\u0627\u064b \u0639\u0644\u0649 \u0625\u062b\u0628\u0627\u062a\u0627\u062a \u0645\u0633\u062a\u0646\u062f\u064a\u0629 \u0642\u0645\u062a \u0628\u062a\u0632\u0648\u064a\u062f \u0627\u0644\u0633\u0644\u0637\u0627\u062a \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629 \u0628\u0646\u0633\u062e \u0639\u0646\u0647\u0627 \u0648\u0627\u0644\u062a\u064a \u062a\u064f\u0638\u0652\u0647\u0631 \u0628\u0634\u0643\u0644 \u0648\u0627\u0636\u062d \u0643\u0644 \u0645\u0646 \u0623\u0635\u0644 \u062b\u0631\u0648\u062a\u064a \u0648\u0643\u064a\u0641\u064a\u0629 \u0646\u0645\u0648\u0651\u0647\u0627 \u062e\u0644\u0627\u0644 28 \u0633\u0646\u0629. \u0644\u0642\u062f \u0623\u0639\u0644\u0646\u062a \u0623\u064a\u0636\u0627\u064b \u0639\u0646 \u062b\u0631\u0648\u062a\u064a \u0648\u0641\u0642\u0627\u064b \u0644\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u0644\u0628\u0646\u0627\u0646\u064a\u0629\u060c \u0628\u0645\u0627 \u0641\u064a\u0647\u0627 \u0645\u0624\u062e\u0651\u0631\u0627\u064b \u0633\u0646\u062f\u0627\u064b \u0644\u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0631\u0642\u0645 189\/2020 \u0627\u0644\u0645\u062a\u0639\u0644\u0651\u0642 \u0628\u0627\u0644\u062a\u0635\u0631\u064a\u062d \u0639\u0646 \u0627\u0644\u0630\u0645\u0651\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u0635\u0627\u0644\u062d \u0648\u0645\u0639\u0627\u0642\u0628\u0629 \u0627\u0644\u0625\u062b\u0631\u0627\u0621 \u063a\u064a\u0631 \u0627\u0644\u0645\u0634\u0631\u0648\u0639.<\/p>\n
\u0643\u0645\u0627 \u0623\u0646\u0647 \u062b\u0627\u0628\u062a \u0623\u0646\u064a \u0644\u0645 \u0623\u062e\u0641 \u062b\u0631\u0648\u062a\u064a. \u0644\u0642\u062f \u0623\u0639\u0644\u0646\u062a \u062f\u0648\u0645\u0627\u064b \u0623\u0646\u0651\u0646\u064a \u0627\u0644\u0645\u0627\u0644\u0643 \u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0625\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0639\u0627\u0626\u062f\u0629 \u0644\u064a. \u0643\u0645\u0627 \u0623\u0646 \u0625\u0633\u0645\u064a \u064a\u0638\u0647\u0631 \u0641\u064a \u0633\u062c\u0644\u0627\u062a \u0645\u062e\u062a\u0644\u0641\u0629\u060c \u0628\u0645\u0627 \u0641\u064a\u0647\u0627 \u0633\u062c\u0644\u0627\u062a \u0634\u0631\u0643\u0627\u062a \u0648\u0633\u062c\u0644\u0627\u062a \u0639\u0627\u0645\u0629\u060c \u0639\u0627\u0626\u062f\u0629 \u0644\u0645\u0644\u0643\u064a\u0629\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0630\u0643\u0648\u0631\u0629.\u0625\u0646 \u0647\u0630\u0627 \u0647\u0648 \u0628\u0627\u0644\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0633\u0628\u0628 \u0627\u0644\u0630\u064a \u062c\u0639\u0644 \u0645\u0648\u062c\u0648\u062f\u0627\u062a\u064a \u0633\u0647\u0644 \u0645\u0639\u0631\u0641\u062a\u0647\u0627 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u062b\u0627\u0644\u062b\u064a\u0646. \u0641\u064a \u0645\u062b\u0644 \u0647\u0630\u0647 \u0627\u0644\u0638\u0631\u0648\u0641\u060c \u0644\u0627 \u0623\u0633\u062a\u0637\u064a\u0639 \u0623\u0646 \u0623\u0641\u0647\u0645 \u0643\u064a\u0641 \u064a\u0643\u0648\u0646 \u0647\u0646\u0627\u0643 \u0646\u0642\u0635 \u0641\u064a \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0648\u0643\u064a\u0641 \u064a\u0645\u0643\u0646 \u0623\u0646\u062a\u0635\u0645\u062f \u0627\u0644\u0625\u062f\u0651\u0639\u0627\u0621\u0627\u062a \u0628\u0623\u0646\u064a \u0623\u062e\u0641\u064a \u0645\u0648\u062c\u0648\u062f\u0627\u062a\u064a.<\/p>\n
\n
\u0637 \u062d\u0633\u0627\u0628\u0627\u062a\u064a \u0627\u0644\u062e\u0627\u0635\u0629<\/p>\n
\u0644\u0642\u062f \u0637\u0644\u0628\u062a \u0645\u0646 \u0645\u0643\u062a\u0628 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0645\u0631\u0627\u062c\u0639\u0629 \u062d\u0633\u0627\u0628\u0627\u062a\u064a \u0627\u0644\u0634\u062e\u0635\u064a\u0629 \u0628\u0627\u0644\u062f\u0648\u0644\u0627\u0631 \u0627\u0644\u0623\u0645\u064a\u0631\u0643\u064a \u0648\u0627\u0644\u064a\u0648\u0631\u0648 \u0627\u0644\u0645\u0641\u062a\u0648\u062d\u0629 \u0644\u062f\u0649 \u0645\u0635\u0631\u0641 \u0644\u0628\u0646\u0627\u0646 \u0648\u0641\u0642\u0627\u064b \u0644\u0644\u0645\u0627\u062f\u0629 110\/\u062f \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0646\u0642\u062f \u0648\u0627\u0644\u062a\u0633\u0644\u064a\u0641 \u0627\u0644\u062a\u064a \u062a\u0633\u0645\u062d \u0644\u0645\u0635\u0631\u0641 \u0644\u0628\u0646\u0627\u0646 \u0628\u0641\u062a\u062d \u062d\u0633\u0627\u0628\u0627\u062a \u0625\u064a\u062f\u0627\u0639 \u0644\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0644\u062f\u064a\u0647. \u0644\u0642\u062f \u0643\u0627\u0646\u062a \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0643\u0627\u0644\u062a\u0627\u0644\u064a:<\/p>\n
1. \u0625\u0646 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0645\u0641\u062a\u0648\u062d\u0629 \u0628\u0625\u0633\u0645 \u0631\u064a\u0627\u0636 \u062a\u0648\u0641\u064a\u0642 \u0633\u0644\u0627\u0645\u0647.<\/p>\n
2. \u0625\u0646 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0645\u0633\u062a\u0642\u0644\u0651\u0629 \u0639\u0646 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0648\u062f\u0639 \u0641\u064a\u0647\u0627 \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0639\u0627\u0626\u062f\u0629 \u0644\u0645\u0635\u0631\u0641 \u0644\u0628\u0646\u0627\u0646.<\/p>\n
3. \u0625\u0646 \u0645\u062b\u0644 \u0647\u0630\u0647 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0644\u0645 \u062a\u062a\u0644\u0642\u0651 \u0623\u064a\u0629 \u0645\u0628\u0627\u0644\u063a \u0645\u0646 \u0645\u0635\u0631\u0641 \u0644\u0628\u0646\u0627\u0646<\/p>\n
\u0637 \u0625\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a\u064a<\/p>\n
\u0644\u0642\u062f \u0637\u0644\u0628\u062a \u0645\u0646 \u0645\u0643\u062a\u0628 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0645\u0631\u0627\u062c\u0639\u0629 \u0625\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a\u064a \u0627\u0644\u062a\u064a \u0643\u0627\u0646\u062a \u062a\u062a\u0635\u062f\u0651\u0631 \u0627\u0644\u0639\u0646\u0627\u0648\u064a\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0636\u064a\u0629.<\/p>\n
\u0628\u0639\u062f \u0639\u0645\u0644\u064a\u0627\u062a \u062a\u0639\u0642\u0651\u0628 \u0644\u0644\u0645\u064e\u0635\u0652\u062f\u064e\u0631\u060c \u0641\u0625\u0646 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u0648\u0627\u0642\u0639\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0648\u0635\u0651\u0644 \u0625\u0644\u064a\u0647\u0627 \u0645\u0643\u062a\u0628 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u062a\u064f\u0638\u0652\u0647\u0631 \u0623\u0646 \u0647\u0630\u0647 \u0627\u0644\u0625\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0642\u062f \u062a\u0645\u0651\u062a \u0645\u0646 \u0642\u0628\u0644\u064a \u0634\u062e\u0635\u064a\u0627\u064b \u0628\u0623\u0645\u0648\u0627\u0644 \u0645\u0635\u062f\u0631\u0647\u0627 \u062d\u0633\u0627\u0628\u0627\u062a\u064a \u0627\u0644\u0634\u062e\u0635\u064a\u0629.<\/p>\n
\u0644\u0627 \u0634\u064a\u0621 \u064a\u0645\u0646\u0639\u0646\u064a \u0645\u0646 \u0625\u0633\u062a\u062b\u0645\u0627\u0631 \u062b\u0631\u0648\u062a\u064a \u0627\u0644\u062e\u0627\u0635\u0629 \u0648\u0625\u0646\u0645\u0627\u0626\u0647\u0627 \u0648\u0628\u062e\u0627\u0635\u0629\u064b \u0623\u0646\u0647\u0627 \u0623\u0645\u0644\u0627\u0643 \u0639\u0642\u0627\u0631\u064a\u0629 \u0648\u0625\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0634\u062e\u0635\u064a\u0629 \u0641\u062d\u0633\u0628. \u0644\u0630\u0644\u0643 \u0644\u0645 \u0623\u062e\u0627\u0644\u0641 \u0623\u0628\u062f\u0627\u064b \u0627\u0644\u0645\u0627\u062f\u0629 20 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0646\u0642\u062f \u0648\u0627\u0644\u062a\u0633\u0644\u064a\u0641 \u062e\u0644\u0627\u0641\u0627\u064b \u0644\u0645\u0627 \u0642\u064a\u0644.<\/p>\n
\u0627\u0644\u062e\u0644\u0627\u0635\u0629 \u0647\u064a \u0623\u0646\u0647 \u0623\u0635\u0628\u062d \u0645\u0639\u0628\u0651\u0650\u0631\u0627\u064b \u0648\u062c\u0644\u064a\u0627\u064b \u0623\u0646\u0651\u0647 \u0641\u064a \u062d\u064a\u0646 \u0623\u0651\u0646\u0646\u064a \u0623\u0633\u062a\u0646\u062f \u0625\u0644\u0649 \u0623\u0631\u0642\u0627\u0645 \u0648\u0625\u062b\u0628\u0627\u062a\u0627\u062a \u0645\u0633\u062a\u0646\u062f\u064a\u0629 \u062f\u0642\u064a\u0642\u0629\u060c \u0641\u0625\u0646 \u062a\u0643\u0647\u0651\u0646\u0627\u062a \u063a\u064a\u0631 \u062b\u0627\u0628\u062a\u0629 \u062d\u0648\u0644 \u062b\u0631\u0648\u062a\u064a \u062a\u0631\u0648\u0651\u062c \u0641\u064a \u0648\u0633\u0627\u0626\u0644 \u0627\u0644\u0625\u0639\u0644\u0627\u0645 \u0645\u0646 \u0642\u0628\u0644 \u062e\u0635\u0648\u0645\u064a. \u0648\u0644\u0643\u0646 \u0641\u064a \u0627\u0644\u062d\u0642\u064a\u0642\u0629\u060c \u0625\u0646 \u0627\u0644\u0625\u062b\u0628\u0627\u062a\u0627\u062a \u062a\u0633\u062a\u0646\u062f \u0625\u0644\u0649 \u0648\u0642\u0627\u0626\u0639 \u0648\u0644\u064a\u0633 \u062a\u0643\u0647\u0651\u0646\u0627\u062a. \u0648\u0645\u0646 \u0628\u064a\u0646 \u0647\u0630\u0647 \u0627\u0644\u0625\u062b\u0628\u0627\u062a\u0627\u062a\u060c \u0633\u0648\u0641 \u064a\u062a\u0645\u0651 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0639\u062f\u0651 \u0645\u0646 \u0645\u0643\u062a\u0628 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0625\u0644\u0649 \u0627\u0644\u0633\u0644\u0637\u0627\u062a \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629 \u0648\u0623\u0634\u062e\u0627\u0635 \u0622\u062e\u0631\u064a\u0646 \u0639\u0646\u062f \u0627\u0644\u0625\u0642\u062a\u0636\u0627\u0621”.<\/p>\n","protected":false},"excerpt":{"rendered":"
\u0635\u062f\u0631 \u0639\u0646 \u062d\u0627\u0643\u0645 \u0645\u0635\u0631\u0641 \u0644\u0628\u0646\u0627\u0646 \u0631\u064a\u0627\u0636 \u0633\u0644\u0627\u0645\u0629 \u0627\u0644\u0628\u064a\u0627\u0646 \u0627\u0644\u0622\u062a\u064a: “\u0639\u0644\u0649 \u0636\u0648\u0621 \u0627\u0644\u062d\u0645\u0644\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u0645\u0631\u0651\u0629 \u0636\u062f \u0634\u062e\u0635\u064a\u060c \u0641\u0625\u0646\u064a \u0623\u0646\u0634\u0631 \u0647\u0630\u0627 \u0627\u0644\u0628\u064a\u0627\u0646 \u0627\u0644\u0635\u062d\u0641\u064a. \u0625\u0646 \u0647\u0630\u0647 \u0627\u0644\u062d\u0645\u0644\u0627\u062a \u062a\u062a\u0645\u062d\u0648\u0631 \u062d\u0648\u0644 \u0628\u0639\u0636 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0641\u064a \u0645\u0635\u0631\u0641 \u0644\u0628\u0646\u0627\u0646\u0627\u0644\u062a\u064a \u062d\u0635\u0644\u062a \u062e\u0644\u0627\u0644 \u0648\u0644\u0627\u064a\u062a\u064a \u0645\u0646 \u062c\u0647\u0651\u0629\u060c \u0648\u062d\u0648\u0644 \u062b\u0631\u0648\u062a\u064a \u0627\u0644\u0634\u062e\u0635\u064a\u0629\u060c \u0645\u0646 \u062c\u0647\u0651\u0629 \u0623\u062e\u0631\u0649. \u0622\u0632\u0627\u0621 \u0647\u0630\u0627 \u0627\u0644\u0648\u0636\u0639\u060c \u0637\u0644\u0628\u062a \u0645\u0646 \u0645\u0643\u062a\u0628 \u062a\u062f\u0642\u064a\u0642 \u0645\u0639\u0631\u0648\u0641 \u0648\u0645\u0646 \u0627\u0644\u062f\u0631\u062c\u0629 \u0627\u0644\u0623\u0648\u0644\u0649\u060c \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a […]<\/p>\n","protected":false},"author":8,"featured_media":18045,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18,6],"tags":[7565,7118],"class_list":{"0":"post-41719","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-18","8":"category-6","9":"tag-7565","10":"tag-7118"},"_links":{"self":[{"href":"https:\/\/www.jbeildistrict.com\/index.php?rest_route=\/wp\/v2\/posts\/41719","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.jbeildistrict.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.jbeildistrict.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.jbeildistrict.com\/index.php?rest_route=\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/www.jbeildistrict.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=41719"}],"version-history":[{"count":0,"href":"https:\/\/www.jbeildistrict.com\/index.php?rest_route=\/wp\/v2\/posts\/41719\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.jbeildistrict.com\/index.php?rest_route=\/wp\/v2\/media\/18045"}],"wp:attachment":[{"href":"https:\/\/www.jbeildistrict.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=41719"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.jbeildistrict.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=41719"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.jbeildistrict.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=41719"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}