{"id":1760,"date":"2021-10-01T18:41:12","date_gmt":"2021-10-01T18:41:12","guid":{"rendered":"https:\/\/www.hnjournal.net\/?page_id=1760"},"modified":"2021-10-01T18:41:17","modified_gmt":"2021-10-01T18:41:17","slug":"2-10-22","status":"publish","type":"page","link":"https:\/\/www.hnjournal.net\/ar\/2-10-22\/","title":{"rendered":"“\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0645\u0634\u062a\u0642\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0641\u0642 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0627\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062f\u0648\u0644\u064a \u0627\u0644\u0633\u0627\u0628\u0639 (IFRS7)”"},"content":{"rendered":"

\u062a\u0646\u0632\u064a\u0644 \u0627\u0644\u0645\u0644\u0641
\n<\/a><\/p>\n

\u0645. \u0639\u0644\u064a \u0645\u062d\u0645\u0648\u062f \u062d\u0633\u0646 \u0627\u0644\u0639\u0628\u064a\u062f\u064a1<\/sup> \u0623.\u0645.\u062f \u0645\u062d\u0645\u062f \u0627\u0644\u0646\u0627\u064a\u0631 \u0645\u062d\u0645\u062f \u0646\u0648\u06312<\/sup><\/strong><\/p>\n

1<\/sup> \u0643\u0644\u064a\u0629 \u0645\u062f\u064a\u0646\u0629 \u0627\u0644\u0639\u0644\u0645 \u0627\u0644\u062c\u0627\u0645\u0639\u0629<\/p>\n

\u0627\u0644\u0628\u0631\u064a\u062f \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a: alimahmood89888@gmail.com<\/a><\/p>\n

2<\/sup> \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0633\u0648\u062f\u0627\u0646 \u0644\u0644\u0639\u0644\u0648\u0645 \u0648\u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627<\/p>\n

\u0627\u0644\u0628\u0631\u064a\u062f \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a: Dr.elnair67@gmail.com<\/a><\/p>\n

HNSJ, 2021, 2(9); https:\/\/doi.org\/10.53796\/hnsj21022<\/p>\n

\n

\u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0646\u0634\u0631: 01\/10\/2021\u0645 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0642\u0628\u0648\u0644: 30\/09\/2021\u0645<\/p>\n

\u0627\u0644\u0645\u0633\u062a\u062e\u0644\u0635 <\/strong><\/p>\n

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\u0627\u0644\u0643\u0644\u0645\u0627\u062a \u0627\u0644\u0645\u0641\u062a\u0627\u062d\u064a\u0629: <\/strong>\u0627\u0644\u0645\u0634\u062a\u0642\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0627\u0644\u0627\u0641\u0635\u0627\u062d\u060c IFRS7\u060c \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629.<\/p>\n

\n

<\/a>Research Article <\/strong><\/p>\n

Disclosure of financial derivatives in accordance with the requirements of the seventh International Financial Reporting Standard (IFRS7)”<\/strong><\/p>\n

Ali Mahmood Hasen1 <\/sup>Pr. Dr. Mohamed Elnair Mohamed Elnour2 <\/sup> <\/strong><\/p>\n

1<\/sup> Lecturer, Madenat Alelem University College.<\/p>\n

Email: alimahmood89888@gmail.com<\/a><\/p>\n

2<\/sup> Associate professor, Sudan University of science& Technology<\/p>\n

Email: Dr.elnair67@gmail.com<\/a><\/p>\n

HNSJ, 2021, 2(9); https:\/\/doi.org\/10.53796\/hnsj21022<\/p>\n

\n

Published at 01\/10\/2021 Accepted at 30\/09\/2021 <\/strong><\/p>\n

Abstract <\/strong><\/p>\n

The research sought to discover the extent to which the management of private Iraqi commercial banks realized the quantitative and qualitative disclosures about financial derivatives in accordance with the seventh international financial reporting standard, and proceeded from the problem that (how aware is the management of private commercial banks of the importance of disclosing financial derivatives in accordance with the requirements of the seventh international financial reporting standard (IFRS7)? )? In order to prove the hypothesis of the research, which states that \u201ccommercial banks realize the importance of disclosing financial derivatives in accordance with the requirements of the Seventh International Financial Reporting Standard (IFRS7),\u201d the descriptive analytical approach was adopted by making a questionnaire for the research sample, which was selected by the cluster sampling method, and it was 6 banks Iraqi commercial. The research concluded that most users of banking financial reports are not characterized by full knowledge and awareness about the content of the information that pertains to financial derivatives published in these reports, which may affect their decisions based on information. In these reports so that they are understandable to non-specialists of its users.<\/p>\n

\n

Key Words: <\/strong>financial derivatives, disclosure, IFRS7, international standards.<\/p>\n

\n

\u0627\u0644\u0645\u0642\u062f\u0645\u0629:<\/strong><\/p>\n

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(\u0645\u0627 \u0645\u062f\u0649 \u0627\u062f\u0631\u0627\u0643 \u0627\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u062e\u0627\u0635\u0629 \u0644\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0627\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0645\u0634\u062a\u0642\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0641\u0642 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0627\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062f\u0648\u0644\u064a \u0627\u0644\u0633\u0627\u0628\u0639 (IFRS7))\u061f<\/p>\n

\u0627\u0647\u0645\u064a\u0629 \u0627\u0644\u0628\u062d\u062b:<\/strong><\/p>\n

\u0627\u0633\u062a\u062e\u062f\u0645 \u0627\u0644\u0628\u062d\u062b \u0627\u0644\u0627\u0633\u0644\u0648\u0628 \u0627\u0644\u0648\u0635\u0641\u064a \u0627\u0644\u062a\u062d\u0644\u064a\u0644\u064a \u0645\u0646 \u062e\u0644\u0627\u0644 \u0639\u0645\u0644 \u0627\u0633\u062a\u0628\u0627\u0646\u0629 \u0644\u0639\u064a\u0646\u0629 \u0627\u0644\u0628\u062d\u062b \u0645\u0645\u0627 \u0633\u0648\u0641 \u064a\u0633\u0647\u0645 \u0641\u064a \u0627\u0644\u062a\u0648\u0635\u0644 \u0627\u0644\u0649 \u0646\u062a\u0627\u0626\u062c \u062d\u0642\u064a\u0642\u0629 \u062d\u0648\u0644 \u0627\u062f\u0631\u0627\u0643 \u0627\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u0649 \u0627\u0647\u0645\u064a\u0629 \u0627\u0644\u0627\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0645\u0634\u062a\u0642\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0641\u0642 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0627\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062f\u0648\u0644\u064a \u0627\u0644\u0633\u0627\u0628\u0639 (IFRS7) \u0641\u0636\u0644\u0627 \u0639\u0646 \u0627\u0646 \u0627\u0644\u0628\u062d\u062b \u0633\u0648\u0641 \u064a\u0647\u064a\u0626 \u0645\u0627\u062f\u0629 \u0631\u0642\u0627\u0628\u064a\u0629 \u0644\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u0629 \u0639\u0646 \u0627\u0644\u062c\u0647\u0627\u0632 \u0627\u0644\u0645\u0635\u0631\u0641\u064a \u0641\u064a \u062d\u0627\u0644 \u0638\u0647\u0648\u0631 \u062a\u0642\u0635\u064a\u0631 \u0641\u064a \u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0627\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062f\u0648\u0644\u064a \u0627\u0644\u0633\u0627\u0628\u0639 \u0643\u0645\u0627 \u0633\u0648\u0641 \u064a\u0633\u0647\u0645 \u0627\u0644\u0628\u062d\u062b \u0641\u064a \u062d\u062b \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0639\u0644\u0649 \u0633\u0631\u0639\u0629 \u062a\u0628\u0646\u064a \u0627\u0644\u0627\u0641\u0635\u0627\u062d\u0627\u062a \u0639\u0646 \u0627\u0644\u0645\u0634\u062a\u0642\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u062d\u0627\u0644 \u0643\u0627\u0646\u062a \u062a\u0642\u0631 \u0628\u0647\u0627 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\n

\u0627\u0647\u062f\u0627\u0641 \u0627\u0644\u0628\u062d\u062b:<\/strong><\/p>\n

    \n
  1. \u0639\u0631\u0636 \u0648\u062a\u062d\u0644\u064a\u0644 \u0645\u0634\u0643\u0644\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0631\u0627\u0641\u0642 \u0627\u0644\u0639\u0645\u0644 \u0628\u0627\u0644\u0645\u0634\u062a\u0642\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0627\u0641\u0635\u0627\u062d \u0639\u0646\u0647\u0627 \u062d\u0633\u0628 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0627\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062f\u0648\u0644\u064a \u0627\u0644\u0633\u0627\u0628\u0639 (IFRS7).<\/li>\n
  2. \u0627\u0644\u062a\u0628\u0633\u064a\u0637 \u0642\u062f\u0631 \u0627\u0644\u0627\u0645\u0643\u0627\u0646 \u0644\u0645\u0648\u0636\u0648\u0639 \u0627\u0644\u0645\u0634\u062a\u0642\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0625\u062d\u0627\u0637\u0629 \u0628\u0623\u0647\u0645 \u062c\u0648\u0627\u0646\u0628\u0647 \u0628\u0633\u0628\u0628 \u0645\u0627 \u064a\u062a\u0633\u0645 \u0628\u0647 \u0645\u0646 \u062a\u0639\u0642\u064a\u062f \u0648\u0635\u0639\u0648\u0628\u0629 \u0648\u062a\u0634\u0639\u0628 \u0628\u0627\u0639\u062a\u0631\u0627\u0641 \u0645\u062e\u062a\u0644\u0641 \u0627\u0644\u062c\u0647\u0627\u062a.<\/li>\n
  3. \u0627\u0644\u062a\u0648\u0635\u0644 \u0627\u0644\u0649 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u0627\u0633\u062a\u0646\u062a\u0627\u062c\u0627\u062a \u0648\u0627\u0644\u062a\u0648\u0635\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0645\u0643\u0646 \u0627\u0646 \u062a\u0633\u0627\u0647\u0645 \u0628\u0627\u0644\u062a\u0648\u062c\u0647 \u0646\u062d\u0648 \u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u0628\u062d\u062b \u0627\u0644\u0647\u0627\u062f\u0641 \u0644\u0625\u064a\u062c\u0627\u062f \u0627\u0644\u062d\u0644\u0648\u0644 \u0627\u0644\u062c\u0630\u0631\u064a\u0629 \u0644\u0644\u0639\u0648\u0627\u0645\u0644 \u0627\u0644\u062a\u064a \u062a\u0642\u0641 \u0648\u0631\u0627\u0621 \u0648\u062c\u0648\u062f \u0628\u0639\u0636 \u0627\u0644\u0627\u0632\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0648\u0627\u062c\u0647\u0646\u0627 \u0645\u0633\u062a\u0642\u0628\u0644\u0627<\/li>\n<\/ol>\n

    \u0641\u0631\u0636\u064a\u0629 \u0627\u0644\u0628\u062d\u062b:<\/strong><\/p>\n

    \u062a\u062f\u0631\u0643 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0647\u0645\u064a\u0629 \u0627\u0644\u0627\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0645\u0634\u062a\u0642\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0641\u0642 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0627\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062f\u0648\u0644\u064a \u0627\u0644\u0633\u0627\u0628\u0639 (IFRS7)<\/p>\n

    \u0645\u0641\u0647\u0648\u0645 \u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629:<\/strong><\/p>\n

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    \u0639\u0646\u0635\u0631 \u0627\u0644\u0645\u062e\u0627\u0637\u0631\u0629<\/strong><\/p>\n

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    \u0627\u0644\u0633\u064a\u0648\u0644\u0629<\/strong>:<\/p>\n

    \u0648\u062a\u0639\u0646\u064a \u0633\u0631\u0639\u0629 \u062a\u062d\u0648\u064a\u0644 \u0627\u0644\u0645\u0648\u062c\u0648\u062f\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0649 \u0646\u0642\u062f \u0648\u0628\u0623\u0639\u0644\u0649 \u0633\u0639\u0631 \u0646\u0642\u062f\u064a \u0644\u0647\u0627 \u0648\u0644\u0647\u0630\u0627 \u0641\u0625\u0646 \u0627\u0644\u0633\u064a\u0648\u0644\u0629 \u0628\u0647\u0630\u0627 \u0627\u0644\u0645\u0639\u0646\u0649 \u062a\u0639\u062a\u0645\u062f \u0639\u0644\u0649 \u062e\u0635\u0627\u0626\u0635 \u062b\u0644\u0627\u062b \u0633\u0627\u0628\u0642\u0629 \u0644\u0644\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u062d\u064a\u062b \u062a\u062a\u0644\u062e\u0635 \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0628\u064a\u0646\u0647\u0645\u0627 \u0628\u0645\u0627\u064a\u0623\u062a\u064a:<\/p>\n

    1 . \u062a\u0632\u062f\u0627\u062f \u062f\u0631\u062c\u0629 \u0627\u0644\u0633\u064a\u0648\u0644\u0629 \u0644\u0644\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u0639 \u0632\u064a\u0627\u062f\u0629 \u0627\u0645\u0643\u0627\u0646\u064a\u0629 \u062a\u0633\u0648\u064a\u0642\u0647\u0627.<\/p>\n

    2 . \u062a\u0632\u062f\u0627\u062f \u062f\u0631\u062c\u0629 \u0627\u0644\u0633\u064a\u0648\u0644\u0629 \u0644\u0644\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u0639 \u0645\u062f\u062f \u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642 \u0627\u0644\u0627\u0642\u0635\u0631.<\/p>\n

    3 .\u062a\u0632\u062f\u0627\u062f \u062f\u0631\u062c\u0629 \u0627\u0644\u0633\u064a\u0648\u0644\u0629 \u0644\u0644\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u0639 \u0627\u0646\u062e\u0641\u0627\u0636 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u062a\u064a \u062a\u062d\u0645\u0644\u0647\u0627.<\/p>\n

    \u0642\u0627\u0628\u0644\u064a\u0629 \u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0644\u0644\u062a\u062c\u0632\u0626\u0629<\/strong><\/p>\n

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    \u0627\u0644\u0639\u0627\u0626\u062f<\/strong>:<\/p>\n

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    \u0627\u0646\u0648\u0627\u0639 \u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629:<\/strong><\/p>\n

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\u0639\u0644\u0649 \u0642\u064a\u0645\u0629 \u0627\u0644\u0633\u0647\u0645 \u0627\u0644\u0623\u0635\u0644\u064a\u0629 \u0648\u0645\u0646 \u0627\u0644\u0623\u0645\u062b\u0644\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0634\u062a\u0642\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0642\u0648\u062f \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629 \u0648\u0639\u0642\u0648\u062f \u0627\u0644\u062e\u064a\u0627\u0631\u0627\u062a \u0648\u0639\u0642\u0648\u062f \u0627\u0644\u0645\u0642\u0627\u064a\u0636\u0629([13]<\/a><\/sup>)<\/sup>.<\/p>\n

    \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0627\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0645\u0634\u062a\u0642\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u062f\u0649 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u062e\u0627\u0635\u0629:<\/strong><\/p>\n

    1 . \u0645\u0646\u0647\u062c \u0627\u0644\u0628\u062d\u062b: \u0627\u0646\u062a\u0647\u062c \u0627\u0644\u0628\u062d\u062b \u0627\u0644\u0645\u0646\u0647\u062c \u0627\u0644\u0648\u0635\u0641\u064a \u0627\u0644\u062a\u062d\u0644\u064a\u0644\u064a \u0645\u0646 \u062e\u0644\u0627\u0644 \u0628\u0646\u0627\u0621 \u0627\u0633\u062a\u0645\u0627\u0631\u0629 \u0627\u0633\u062a\u0628\u064a\u0627\u0646 \u0648\u0636\u0639\u062a \u0644\u0643\u064a \u062a\u062e\u062f\u0645 \u0627\u0647\u062f\u0627\u0641 \u0627\u0644\u0628\u062d\u062b \u0648\u0644\u0642\u062f \u0648\u0632\u0639\u062a \u0639\u0644\u0649 \u0639\u064a\u0646\u0629 \u0645\u0646 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u062e\u0627\u0635\u0629\u060c \u0648\u062a\u0645 \u062c\u0645\u0639 \u0627\u0644\u0627\u0633\u062a\u0628\u0627\u0646\u0627\u062a \u0648\u062a\u0641\u0631\u064a\u063a\u0647\u0627 \u0641\u064a \u0628\u0631\u0646\u0627\u0645\u062c \u0627\u0644\u062d\u0632\u0645 \u0627\u0644\u0627\u062d\u0635\u0627\u0626\u064a\u0629 \u0644\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 SPSS \u0648\u0627\u0644\u062a\u0648\u0635\u0644 \u0627\u0644\u0649 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a \u0627\u0644\u0627\u062d\u0635\u0627\u0626\u064a\u0629 \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629.<\/p>\n

    2 . \u0645\u0642\u064a\u0627\u0633 \u0627\u0633\u062a\u0645\u0627\u0631\u0629 \u0627\u0644\u0627\u0633\u062a\u0628\u064a\u0627\u0646: \u0644\u0642\u062f \u062a\u0645 \u0627\u062e\u062a\u064a\u0627\u0631 \u0645\u0642\u064a\u0627\u0633 \u0644\u064a\u0643\u0627\u0631\u062f \u0627\u0644\u062e\u0645\u0627\u0633\u064a \u0648\u0627\u0644\u0630\u064a \u064a\u0642\u0633\u0645 \u0627\u0644\u0627\u062c\u0627\u0628\u0627\u062a \u0627\u0644\u0649 \u062e\u0645\u0633 \u0645\u0633\u062a\u0648\u064a\u0627\u062a \u0645\u0646 \u0627\u062a\u0641\u0642 \u0628\u0634\u062f\u0629 \u0648\u0644\u063a\u0627\u064a\u0629 \u0644\u0627 \u0627\u062a\u0641\u0642 \u0628\u0634\u062f\u0629.<\/p>\n

    3 . \u062a\u062d\u0644\u064a\u0644 \u0627\u0633\u062a\u0645\u0627\u0631\u0629 \u0627\u0644\u0627\u0633\u062a\u0628\u064a\u0627\u0646:<\/p>\n

    \u0623 . \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0645\u0634\u062a\u0642\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0641\u0642 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0627\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062f\u0648\u0644\u064a \u0627\u0644\u0633\u0627\u0628\u0639 (IFRS7)<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
    \u0634\u062f\u0629 \u0627\u0644\u0625\u062c\u0627\u0628\u0629 \u0644\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0645\u0634\u062a\u0642\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0641\u0642 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062f\u0648\u0644\u064a \u0627\u0644\u0633\u0627\u0628\u0639 (IFRS7)<\/strong><\/th>\n<\/tr>\n
    \u062a<\/strong><\/th>\n\u0627\u0644\u0639\u0628\u0627\u0631\u0629<\/strong><\/th>\n\u0627\u062a\u0641\u0642<\/strong><\/p>\n

    \u0628\u0634\u062f\u0629<\/strong><\/th>\n

    		\u0627\u062a\u0641\u0642<\/strong><\/th>\n\u0645\u062d\u0627\u064a\u062f<\/strong><\/th>\n\u0644\u0627<\/strong><\/p>\n

    \u0627\u062a\u0641\u0642<\/strong><\/th>\n

    		\u0644\u0627 \u0627\u062a\u0641\u0642<\/strong><\/p>\n

    \u0628\u0634\u062f\u0629<\/strong><\/th>\n<\/tr>\n<\/thead>\n

    1<\/td>\n\u0625\u0646 \u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0645\u0634\u062a\u0642\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u062a\u0642\u0639 \u0639\u0644\u0649 \u0639\u0627\u062a\u0642 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u0645\u0627\u0644\u0643\u0629 \u0644\u0647\u0630\u0627 \u0627\u0644\u0646\u0648\u0639 \u0645\u0646 \u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0648\u0639\u0644\u0649 \u0627\u0644\u0633\u0648\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0623\u064a\u0636\u0627\u064b.<\/td>\n85<\/td>\n41<\/td>\n33<\/td>\n23<\/td>\n27<\/td>\n<\/tr>\n
    41%<\/em><\/td>\n20%<\/em><\/td>\n16%<\/em><\/td>\n11%<\/em><\/td>\n13%<\/em><\/td>\n<\/tr>\n
    2<\/td>\n\u0645\u0646 \u0627\u0644\u0636\u0631\u0648\u0631\u064a \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0633\u0628\u0628 \u0627\u0645\u062a\u0644\u0627\u0643 \u0627\u0644\u0645\u0635\u0631\u0641 \u0644\u0644\u0645\u0634\u062a\u0642\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0633\u0648\u0627\u0621 \u0643\u0627\u0646 \u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u062a\u062d\u0648\u0637 \u0623\u0648 \u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u0645\u062a\u0627\u062c\u0631\u0629.<\/td>\n84<\/td>\n38<\/td>\n40<\/td>\n24<\/td>\n23<\/td>\n<\/tr>\n
    40%<\/em><\/td>\n18%<\/em><\/td>\n19%<\/em><\/td>\n11%<\/em><\/td>\n11%<\/em><\/td>\n<\/tr>\n
    3<\/td>\n\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0645\u0624\u0647\u0644\u0627\u062a \u0627\u0644\u0639\u0644\u0645\u064a\u0629 \u0644\u0645\u062a\u062e\u0630\u064a \u0627\u0644\u0642\u0631\u0627\u0631 \u0641\u064a \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0628\u0627\u0644\u0645\u0634\u062a\u0642\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u064a\u0639\u062f \u0623\u0645\u0631 \u0641\u064a \u063a\u0627\u064a\u0629 \u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0643\u0648\u0646\u0647\u0627 \u0623\u062f\u0648\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u062e\u0627\u0636\u0639\u0629 \u0644\u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0633\u0648\u0642.<\/td>\n88<\/td>\n39<\/td>\n33<\/td>\n23<\/td>\n26<\/td>\n<\/tr>\n
    42%<\/em><\/td>\n19%<\/em><\/td>\n16%<\/em><\/td>\n11%<\/em><\/td>\n12%<\/em><\/td>\n<\/tr>\n
    4<\/td>\n\u0627\u0637\u0644\u0627\u0639 \u0627\u0644\u0645\u0635\u0631\u0641 \u0639\u0644\u0649 \u0627\u0644\u0633\u0648\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0648\u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629 \u0648\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0630\u0644\u0643 \u0633\u0648\u0641 \u064a\u0648\u062c\u062f \u0627\u0644\u062b\u0642\u0629 \u0644\u062f\u0649 \u0627\u0635\u062d\u0627\u0628 \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0645\u0639 \u0627\u0644\u0645\u0635\u0631\u0641.<\/td>\n85<\/td>\n38<\/td>\n31<\/td>\n30<\/td>\n25<\/td>\n<\/tr>\n
    41%<\/em><\/td>\n18%<\/em><\/td>\n15%<\/em><\/td>\n14%<\/em><\/td>\n12%<\/em><\/td>\n<\/tr>\n
    5<\/td>\n\u0627\u062f\u0631\u0627\u062c \u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0627\u062a \u0628\u064a\u0646 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629 \u0627\u0644\u062e\u0627\u0635\u0629 \u0641\u064a\u0645\u0627 \u064a\u062e\u0635 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0641\u064a \u0627\u0644\u0645\u0634\u062a\u0642\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0633\u0648\u0641 \u064a\u0639\u0632\u0632 \u0645\u0646 \u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a.<\/td>\n89<\/td>\n39<\/td>\n36<\/td>\n24<\/td>\n21<\/td>\n<\/tr>\n
    43%<\/em><\/td>\n19%<\/em><\/td>\n17%<\/em><\/td>\n11%<\/em><\/td>\n10%<\/em><\/td>\n<\/tr>\n
    6<\/td>\n\u0644\u0644\u0645\u0634\u062a\u0642\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0622\u062b\u0627\u0631 \u0639\u0644\u0649 \u0645\u062c\u0645\u0644 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u0645\u0635\u0631\u0641\u064a \u064a\u062c\u0628 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646\u0647\u0627 \u0641\u064a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629.<\/td>\n83<\/td>\n41<\/td>\n37<\/td>\n27<\/td>\n21<\/td>\n<\/tr>\n
    40%<\/em><\/td>\n20%<\/em><\/td>\n18%<\/em><\/td>\n13%<\/em><\/td>\n10%<\/em><\/td>\n<\/tr>\n
    7<\/td>\n\u062a\u0639\u062f \u0627\u0644\u0645\u0634\u062a\u0642\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u0646 \u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u0645\u062d\u062a\u0641\u0638 \u0628\u0647\u0627 \u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u0645\u062a\u0627\u062c\u0631\u0629 \u062f\u0627\u0626\u0645\u0627 \u0625\u0644\u0627 \u0625\u0630\u0627 \u0635\u0646\u0641\u062a \u0639\u0646\u062f \u0627\u0645\u062a\u0644\u0627\u0643\u0647\u0627 \u0643\u0623\u062f\u0627\u0629 \u062a\u062d\u0648\u0637.<\/td>\n89<\/td>\n40<\/td>\n35<\/td>\n27<\/td>\n18<\/td>\n<\/tr>\n
    43%<\/em><\/td>\n19%<\/em><\/td>\n17%<\/em><\/td>\n13%<\/em><\/td>\n9%<\/em><\/td>\n<\/tr>\n
    8<\/td>\n\u062a\u0635\u0646\u064a\u0641 \u0627\u0644\u0645\u0634\u062a\u0642\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0625\u0644\u0649 \u0645\u062d\u062a\u0641\u0638 \u0628\u0647\u0627 \u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u0645\u062a\u0627\u062c\u0631\u0629 \u0623\u0648 \u0627\u0644\u062a\u062d\u0648\u0637 \u064a\u0633\u0627\u0639\u062f \u0641\u064a \u0625\u064a\u0636\u0627\u062d \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631\u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u0634\u0643\u0644 \u0627\u0641\u0636\u0644.<\/td>\n87<\/td>\n41<\/td>\n35<\/td>\n28<\/td>\n18<\/td>\n<\/tr>\n
    42%<\/em><\/td>\n20%<\/em><\/td>\n17%<\/em><\/td>\n13%<\/em><\/td>\n9%<\/em><\/td>\n<\/tr>\n
    9<\/td>\n\u064a\u0641\u0635\u062d \u0627\u0644\u0645\u0635\u0631\u0641 \u0639\u0646 \u0645\u0642\u062f\u0627\u0631 \u0627\u0644\u062a\u063a\u064a\u064a\u0631 \u0641\u064a \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629 \u0648\u0628\u0634\u0643\u0644 \u062a\u0631\u0627\u0643\u0645\u064a \u0627\u0644\u0630\u064a \u064a\u062d\u062f\u062b \u0644\u0623\u064a\u0629 \u0645\u0634\u062a\u0642\u0627\u062a \u0627\u0626\u062a\u0645\u0627\u0646 \u0639\u0644\u0649 \u0642\u0631\u0636 \u062d\u062f\u062f \u0628\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629 \u0645\u0633\u0628\u0642\u0627.<\/td>\n85<\/td>\n37<\/td>\n31<\/td>\n27<\/td>\n29<\/td>\n<\/tr>\n
    41%<\/em><\/td>\n18%<\/em><\/td>\n15%<\/em><\/td>\n13%<\/em><\/td>\n14%<\/em><\/td>\n<\/tr>\n
    10<\/td>\n\u064a\u0644\u062a\u0632\u0645 \u0627\u0644\u0645\u0635\u0631\u0641 \u0628\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0628\u0634\u0643\u0644 \u0645\u0641\u0635\u0644 \u0644\u0643\u0644 \u0646\u0648\u0639 \u0645\u0646 \u0627\u0644\u062a\u062d\u0648\u0637 \u0648\u0648\u0635\u0641 \u0644\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062d\u062f\u062f\u0629 \u0627\u0646\u0647\u0627 \u0627\u062f\u0648\u0627\u062a \u062a\u062d\u0648\u0637 \u0648\u0642\u064a\u0645\u062a\u0647\u0627 \u0627\u0644\u0639\u0627\u062f\u0644\u0629 \u0641\u064a \u062a\u0627\u0631\u064a\u062e \u0627\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u0639 \u0637\u0628\u064a\u0639\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u062a\u064a \u064a\u062a\u0645 \u062a\u063a\u0637\u064a\u062a\u0647\u0627.<\/td>\n87<\/td>\n40<\/td>\n37<\/td>\n20<\/td>\n25<\/td>\n<\/tr>\n
    42%<\/em><\/td>\n19%<\/em><\/td>\n18%<\/em><\/td>\n10%<\/em><\/td>\n12%<\/em><\/td>\n<\/tr>\n
    11<\/td>\n\u064a\u0644\u062a\u0632\u0645 \u0627\u0644\u0645\u0635\u0631\u0641 \u0628\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0628\u0634\u0643\u0644 \u0645\u0646\u0641\u0635\u0644 \u0639\u0645\u0627 \u064a\u0644\u064a \u062a\u062d\u0648\u0637\u0627\u062a \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629 \u0648\u0627\u0644\u0645\u0643\u0627\u0633\u0628 \u0648\u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0641\u064a \u0623\u062f\u0627\u0629 \u0627\u0644\u062a\u062d\u0648\u0637 \u0648\u0628\u0646\u062f \u0627\u0644\u062a\u062d\u0648\u0637.<\/td>\n87<\/td>\n41<\/td>\n36<\/td>\n20<\/td>\n25<\/td>\n<\/tr>\n
    42%<\/em><\/td>\n20%<\/em><\/td>\n17%<\/em><\/td>\n10%<\/em><\/td>\n12%<\/em><\/td>\n<\/tr>\n
    12<\/td>\n\u064a\u0644\u062a\u0632\u0645 \u0627\u0644\u0645\u0635\u0631\u0641 \u0628\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0639\u062f\u0645 \u0627\u0644\u0641\u0627\u0639\u0644\u064a\u0629 \u0627\u0644\u0645\u0639\u062a\u0631\u0641 \u0628\u0647\u0627 \u0644\u0644\u062a\u062d\u0648\u0637 \u0641\u064a \u0627\u0644\u0631\u0628\u062d \u0648\u0627\u0644\u062e\u0633\u0627\u0631\u0629 \u0627\u0644\u062a\u064a \u062a\u0646\u0634\u0623 \u0645\u0646 \u062a\u062d\u0648\u0637\u0627\u062a \u0627\u0644\u062a\u062f\u0641\u0642 \u0627\u0644\u0646\u0642\u062f\u064a.<\/td>\n88<\/td>\n36<\/td>\n46<\/td>\n18<\/td>\n21<\/td>\n<\/tr>\n
    42%<\/em><\/td>\n17%<\/em><\/td>\n22%<\/em><\/td>\n9%<\/em><\/td>\n10%<\/em><\/td>\n<\/tr>\n
    13<\/td>\n\u064a\u0644\u062a\u0632\u0645 \u0627\u0644\u0645\u0635\u0631\u0641 \u0628\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0639\u062f\u0645 \u0627\u0644\u0641\u0627\u0639\u0644\u064a\u0629 \u0627\u0644\u0645\u0639\u062a\u0631\u0641 \u0628\u0647\u0627 \u0644\u0644\u062a\u062d\u0648\u0637 \u0641\u064a \u0627\u0644\u0631\u0628\u062d \u0648\u0627\u0644\u062e\u0633\u0627\u0631\u0629 \u0627\u0644\u062a\u064a \u062a\u0646\u0634\u0623 \u0645\u0646 \u062a\u062d\u0648\u0637\u0627\u062a \u0635\u0627\u0641\u064a \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0641\u064a \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629.<\/td>\n84<\/td>\n40<\/td>\n30<\/td>\n29<\/td>\n26<\/td>\n<\/tr>\n
    40%<\/em><\/td>\n19%<\/em><\/td>\n14%<\/em><\/td>\n14%<\/em><\/td>\n12%<\/em><\/td>\n<\/tr>\n
    14<\/td>\n\u064a\u062a\u0645 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0645\u0635\u0631\u0641 \u0639\u0646 \u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0639\u062f \u0623\u062f\u0648\u0627\u062a \u062a\u062d\u0648\u0637 \u0648\u0628\u0642\u064a\u0645\u062a\u0647\u0627 \u0627\u0644\u0639\u0627\u062f\u0644\u0629 \u0641\u064a \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629.<\/td>\n86<\/td>\n34<\/td>\n31<\/td>\n24<\/td>\n34<\/td>\n<\/tr>\n
    41%<\/em><\/td>\n16%<\/em><\/td>\n15%<\/em><\/td>\n11%<\/em><\/td>\n16%<\/em><\/td>\n<\/tr>\n
    \u0627\u0644\u0645\u0635\u062f\u0631: \u0645\u0646 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0628\u0627\u062d\u062b \u0628\u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0639\u0644\u0649 \u0627\u0633\u062a\u0645\u0627\u0631\u0629 \u0627\u0644\u0627\u0633\u062a\u0628\u064a\u0627\u0646.<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    \u064a\u062a\u0636\u062d \u0645\u0646 \u0627\u0644\u062c\u062f\u0648\u0644 \u0627\u0639\u0644\u0627\u0647 \u0623\u0646 \u0634\u062f\u0629 \u0627\u0644\u0627\u062c\u0627\u0628\u0629 \u0644\u0645\u062d\u0648\u0631 \u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u062a\u062c\u0647 \u0646\u062d\u0648 (\u0627\u062a\u0641\u0642 \u0628\u0634\u062f\u0629 \u0648\u0627\u062a\u0641\u0642) \u0625\u0630 \u0628\u0644\u063a \u0645\u062c\u0645\u0648\u0639 \u0627\u0644\u0627\u062c\u0627\u0628\u062a\u064a\u0646 \u0644\u062c\u0645\u064a\u0639 \u0627\u0633\u0626\u0644\u0629 \u0627\u0644\u0645\u062d\u0648\u0631 \u0623\u0643\u0628\u0631 \u0645\u0646 50%\u060c \u0648\u0643\u0627\u0646 \u0627\u0642\u0635\u0627\u0647\u0627 \u0644\u0644\u062a\u0633\u0627\u0624\u0644 \u0627\u0644\u062e\u0627\u0645\u0633 \u0648\u0627\u0644\u0633\u0627\u0628\u0639 \u0648\u0627\u0644\u062d\u0627\u062f\u064a \u0639\u0634\u0631 \u0625\u0630 \u0628\u0644\u063a\u0646 62% \u0648\u0627\u0644\u0630\u064a\u0646 \u0643\u0627\u0646 \u0646\u0635\u0648\u0635\u0647\u0645\u0627 \u0648\u0639\u0644\u0649 \u0627\u0644\u062a\u0648\u0627\u0644\u064a ((\u0627\u062f\u0631\u0627\u062c \u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0627\u062a \u0628\u064a\u0646 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629 \u0627\u0644\u062e\u0627\u0635\u0629 \u0641\u064a\u0645\u0627 \u064a\u062e\u0635 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0641\u064a \u0627\u0644\u0645\u0634\u062a\u0642\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0633\u0648\u0641 \u064a\u0639\u0632\u0632 \u0645\u0646 \u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a)) \u0648 ((\u062a\u0639\u062f \u0627\u0644\u0645\u0634\u062a\u0642\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u0646 \u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u0645\u062d\u062a\u0641\u0638 \u0628\u0647\u0627 \u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u0645\u062a\u0627\u062c\u0631\u0629 \u062f\u0627\u0626\u0645\u0627 \u0625\u0644\u0627 \u0625\u0630\u0627 \u0635\u0646\u0641\u062a \u0639\u0646\u062f \u0627\u0645\u062a\u0644\u0627\u0643\u0647\u0627 \u0643\u0623\u062f\u0627\u0629 \u062a\u062d\u0648\u0637)) \u0648 ((\u064a\u0644\u062a\u0632\u0645 \u0627\u0644\u0645\u0635\u0631\u0641 \u0628\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0628\u0634\u0643\u0644 \u0645\u0646\u0641\u0635\u0644 \u0639\u0645\u0627 \u064a\u0644\u064a \u062a\u062d\u0648\u0637\u0627\u062a \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629 \u0648\u0627\u0644\u0645\u0643\u0627\u0633\u0628 \u0648\u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0641\u064a \u0623\u062f\u0627\u0629 \u0627\u0644\u062a\u062d\u0648\u0637 \u0648\u0628\u0646\u062f \u0627\u0644\u062a\u062d\u0648\u0637.)).<\/p>\n

    \u0628 . \u0627\u0644\u0627\u062d\u0635\u0627\u0621\u0627\u062a \u0627\u0644\u0648\u0635\u0641\u064a\u0629 \u0644\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0645\u0634\u062a\u0642\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0641\u0642 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0627\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062f\u0648\u0644\u064a \u0627\u0644\u0633\u0627\u0628\u0639:<\/p>\n

    \u062c . \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0645\u0634\u062a\u0642\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0641\u0642 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0627\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062f\u0648\u0644\u064a \u0627\u0644\u0633\u0627\u0628\u0639 (IFRS7)<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
    \u062c\u062f\u0648\u0644 () \u0627\u0644\u0625\u062d\u0635\u0627\u0621\u0627\u062a \u0627\u0644\u0648\u0635\u0641\u064a\u0629 \u0644\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0645\u0634\u062a\u0642\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0641\u0642 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062f\u0648\u0644\u064a \u0627\u0644\u0633\u0627\u0628\u0639 (IFRS7) <\/strong><\/td>\n<\/tr>\n
    \u062a<\/strong><\/td>\n\u0627\u0644\u0639\u0628\u0627\u0631\u0629<\/strong><\/td>\n\u0627\u0644\u0648\u0633\u0637 \u0627\u0644\u062d\u0633\u0627\u0628\u064a<\/strong><\/td>\n\u0627\u0644\u0627\u0646\u062d\u0631\u0627\u0641 \u0627\u0644\u0645\u0639\u064a\u0627\u0631\u064a<\/strong><\/td>\n\u0645\u0639\u0627\u0645\u0644 \u0627\u0644\u0627\u062e\u062a\u0644\u0627\u0641<\/strong><\/td>\n\u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0646\u0633\u0628\u064a\u0629<\/strong><\/td>\n<\/tr>\n
    1<\/td>\n\u0625\u0646 \u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0645\u0634\u062a\u0642\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u062a\u0642\u0639 \u0639\u0644\u0649 \u0639\u0627\u062a\u0642 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u0645\u0627\u0644\u0643\u0629 \u0644\u0647\u0630\u0627 \u0627\u0644\u0646\u0648\u0639 \u0645\u0646 \u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0648\u0639\u0644\u0649 \u0627\u0644\u0633\u0648\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0623\u064a\u0636\u0627\u064b.<\/td>\n3.64<\/td>\n1.431<\/td>\n39.31<\/td>\n10<\/td>\n<\/tr>\n
    2<\/td>\n\u0645\u0646 \u0627\u0644\u0636\u0631\u0648\u0631\u064a \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0633\u0628\u0628 \u0627\u0645\u062a\u0644\u0627\u0643 \u0627\u0644\u0645\u0635\u0631\u0641 \u0644\u0644\u0645\u0634\u062a\u0642\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0633\u0648\u0627\u0621 \u0643\u0627\u0646 \u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u062a\u062d\u0648\u0637 \u0623\u0648 \u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u0645\u062a\u0627\u062c\u0631\u0629.<\/td>\n3.65<\/td>\n1.389<\/td>\n38.05<\/td>\n8<\/td>\n<\/tr>\n
    3<\/td>\n\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0645\u0624\u0647\u0644\u0627\u062a \u0627\u0644\u0639\u0644\u0645\u064a\u0629 \u0644\u0645\u062a\u062e\u0630\u064a \u0627\u0644\u0642\u0631\u0627\u0631 \u0641\u064a \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0628\u0627\u0644\u0645\u0634\u062a\u0642\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u064a\u0639\u062f \u0623\u0645\u0631 \u0641\u064a \u063a\u0627\u064a\u0629 \u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0643\u0648\u0646\u0647\u0627 \u0623\u062f\u0648\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u062e\u0627\u0636\u0639\u0629 \u0644\u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0633\u0648\u0642.<\/td>\n3.67<\/td>\n1.428<\/td>\n38.91<\/td>\n9<\/td>\n<\/tr>\n
    4<\/td>\n\u0627\u0637\u0644\u0627\u0639 \u0627\u0644\u0645\u0635\u0631\u0641 \u0639\u0644\u0649 \u0627\u0644\u0633\u0648\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0648\u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629 \u0648\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0630\u0644\u0643 \u0633\u0648\u0641 \u064a\u0648\u062c\u062f \u0627\u0644\u062b\u0642\u0629 \u0644\u062f\u0649 \u0627\u0635\u062d\u0627\u0628 \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0645\u0639 \u0627\u0644\u0645\u0635\u0631\u0641.<\/td>\n3.61<\/td>\n1.437<\/td>\n39.81<\/td>\n11<\/td>\n<\/tr>\n
    5<\/td>\n\u0627\u062f\u0631\u0627\u062c \u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0627\u062a \u0628\u064a\u0646 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629 \u0627\u0644\u062e\u0627\u0635\u0629 \u0641\u064a\u0645\u0627 \u064a\u062e\u0635 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0641\u064a \u0627\u0644\u0645\u0634\u062a\u0642\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0633\u0648\u0641 \u064a\u0639\u0632\u0632 \u0645\u0646 \u0645\u0628\u0627\u062f\u0649 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a.<\/td>\n3.72<\/td>\n1.376<\/td>\n36.99<\/td>\n4<\/td>\n<\/tr>\n
    6<\/td>\n\u0644\u0644\u0645\u0634\u062a\u0642\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0622\u062b\u0627\u0631 \u0639\u0644\u0649 \u0645\u062c\u0645\u0644 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u0645\u0635\u0631\u0641\u064a \u064a\u062c\u0628 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646\u0647\u0627 \u0641\u064a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629.<\/td>\n3.66<\/td>\n1.374<\/td>\n37.54<\/td>\n5<\/td>\n<\/tr>\n
    7<\/td>\n\u062a\u0639\u062f \u0627\u0644\u0645\u0634\u062a\u0642\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u0646 \u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u0645\u062d\u062a\u0641\u0638 \u0628\u0647\u0627 \u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u0645\u062a\u0627\u062c\u0631\u0629 \u062f\u0627\u0626\u0645\u0627 \u0625\u0644\u0627 \u0625\u0630\u0627 \u0635\u0646\u0641\u062a \u0639\u0646\u062f \u0627\u0645\u062a\u0644\u0627\u0643\u0647\u0627 \u0643\u0623\u062f\u0627\u0629 \u062a\u062d\u0648\u0637.<\/td>\n3.74<\/td>\n1.352<\/td>\n36.15<\/td>\n1<\/td>\n<\/tr>\n
    8<\/td>\n\u062a\u0635\u0646\u064a\u0641 \u0627\u0644\u0645\u0634\u062a\u0642\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0625\u0644\u0649 \u0645\u062d\u062a\u0641\u0638 \u0628\u0647\u0627 \u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u0645\u062a\u0627\u062c\u0631\u0629 \u0623\u0648 \u0627\u0644\u062a\u062d\u0648\u0637 \u064a\u0633\u0627\u0639\u062f \u0641\u064a \u0625\u064a\u0636\u0627\u062d \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u0634\u0643\u0644 \u0627\u0641\u0636\u0644.<\/td>\n3.72<\/td>\n1.351<\/td>\n36.32<\/td>\n3<\/td>\n<\/tr>\n
    9<\/td>\n\u064a\u0641\u0635\u062d \u0627\u0644\u0645\u0635\u0631\u0641 \u0639\u0646 \u0645\u0642\u062f\u0627\u0631 \u0627\u0644\u062a\u063a\u064a\u064a\u0631 \u0641\u064a \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629 \u0648\u0628\u0634\u0643\u0644 \u062a\u0631\u0627\u0643\u0645\u064a \u0627\u0644\u0630\u064a \u064a\u062d\u062f\u062b \u0644\u0623\u064a\u0629 \u0645\u0634\u062a\u0642\u0627\u062a \u0627\u0626\u062a\u0645\u0627\u0646 \u0639\u0644\u0649 \u0642\u0631\u0636 \u062d\u062f\u062f \u0628\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629 \u0645\u0633\u0628\u0642\u0627.<\/td>\n3.58<\/td>\n1.469<\/td>\n41.03<\/td>\n13<\/td>\n<\/tr>\n
    10<\/td>\n\u064a\u0644\u062a\u0632\u0645 \u0627\u0644\u0645\u0635\u0631\u0641 \u0628\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0628\u0634\u0643\u0644 \u0645\u0641\u0635\u0644 \u0644\u0643\u0644 \u0646\u0648\u0639 \u0645\u0646 \u0627\u0644\u062a\u062d\u0648\u0637 \u0648\u0648\u0635\u0641 \u0644\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062d\u062f\u062f\u0629 \u0627\u0646\u0647\u0627 \u0627\u062f\u0648\u0627\u062a \u062a\u062d\u0648\u0637 \u0648\u0642\u064a\u0645\u062a\u0647\u0627 \u0627\u0644\u0639\u0627\u062f\u0644\u0629 \u0641\u064a \u062a\u0627\u0631\u064a\u062e \u0627\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u0639 \u0637\u0628\u064a\u0639\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u062a\u064a \u064a\u062a\u0645 \u062a\u063a\u0637\u064a\u062a\u0647\u0627.<\/td>\n3.69<\/td>\n1.402<\/td>\n37.99<\/td>\n7<\/td>\n<\/tr>\n
    11<\/td>\n\u064a\u0644\u062a\u0632\u0645 \u0627\u0644\u0645\u0635\u0631\u0641 \u0628\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0628\u0634\u0643\u0644 \u0645\u0646\u0641\u0635\u0644 \u0639\u0645\u0627 \u064a\u0644\u064a \u062a\u062d\u0648\u0637\u0627\u062a \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629 \u0648\u0627\u0644\u0645\u0643\u0627\u0633\u0628 \u0648\u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0641\u064a \u0623\u062f\u0627\u0629 \u0627\u0644\u062a\u062d\u0648\u0637 \u0648\u0628\u0646\u062f \u0627\u0644\u062a\u062d\u0648\u0637.<\/td>\n3.69<\/td>\n1.401<\/td>\n37.97<\/td>\n6<\/td>\n<\/tr>\n
    12<\/td>\n\u064a\u0644\u062a\u0632\u0645 \u0627\u0644\u0645\u0635\u0631\u0641 \u0628\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0639\u062f\u0645 \u0627\u0644\u0641\u0627\u0639\u0644\u064a\u0629 \u0627\u0644\u0645\u0639\u062a\u0631\u0641 \u0628\u0647\u0627 \u0644\u0644\u062a\u062d\u0648\u0637 \u0641\u064a \u0627\u0644\u0631\u0628\u062d \u0648\u0627\u0644\u062e\u0633\u0627\u0631\u0629 \u0627\u0644\u062a\u064a \u062a\u0646\u0634\u0623 \u0645\u0646 \u062a\u062d\u0648\u0637\u0627\u062a \u0627\u0644\u062a\u062f\u0641\u0642 \u0627\u0644\u0646\u0642\u062f\u064a.<\/td>\n3.73<\/td>\n1.351<\/td>\n36.22<\/td>\n2<\/td>\n<\/tr>\n
    13<\/td>\n\u064a\u0644\u062a\u0632\u0645 \u0627\u0644\u0645\u0635\u0631\u0641 \u0628\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0639\u062f\u0645 \u0627\u0644\u0641\u0627\u0639\u0644\u064a\u0629 \u0627\u0644\u0645\u0639\u062a\u0631\u0641 \u0628\u0647\u0627 \u0644\u0644\u062a\u062d\u0648\u0637 \u0641\u064a \u0627\u0644\u0631\u0628\u062d \u0648\u0627\u0644\u062e\u0633\u0627\u0631\u0629 \u0627\u0644\u062a\u064a \u062a\u0646\u0634\u0623 \u0645\u0646 \u062a\u062d\u0648\u0637\u0627\u062a \u0635\u0627\u0641\u064a \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0641\u064a \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629.<\/td>\n3.61<\/td>\n1.441<\/td>\n39.92<\/td>\n12<\/td>\n<\/tr>\n
    14<\/td>\n\u064a\u062a\u0645 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0645\u0635\u0631\u0641 \u0639\u0646 \u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0639\u062f \u0623\u062f\u0648\u0627\u062a \u062a\u062d\u0648\u0637 \u0648\u0628\u0642\u064a\u0645\u062a\u0647\u0627 \u0627\u0644\u0639\u0627\u062f\u0644\u0629 \u0641\u064a \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629.<\/td>\n3.55<\/td>\n1.512<\/td>\n42.59<\/td>\n14<\/td>\n<\/tr>\n
    \u0627\u0644\u0645\u0635\u062f\u0631: \u0645\u0646 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0628\u0627\u062d\u062b \u0628\u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0639\u0644\u0649 \u0627\u0633\u062a\u0645\u0627\u0631\u0629 \u0627\u0644\u0627\u0633\u062a\u0628\u064a\u0627\u0646.<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    \u062d\u0635\u0644 \u0627\u0644\u062a\u0633\u0627\u0624\u0644 \u0631\u0642\u0645 (7) \u0639\u0644\u0649 \u0627\u0642\u0644 \u0645\u0639\u0627\u0645\u0644 \u0627\u062e\u062a\u0644\u0627\u0641 \u0625\u0630 \u0628\u0644\u063a 36.15 \u0648\u0627\u0644\u0630\u064a \u0646\u062a\u062c \u0639\u0646 \u062d\u0635\u0648\u0644\u0647 \u0639\u0644\u0649 \u0627\u0639\u0644\u0649 \u0648\u0633\u0637 \u062d\u0633\u0627\u0628\u064a \u0648\u0627\u0644\u0628\u0627\u0644\u063a 3.74 \u0648\u0627\u0642\u0644 \u0627\u0646\u062d\u0631\u0627\u0641 \u0645\u0639\u064a\u0627\u0631\u064a \u0648\u0627\u0644\u0628\u0627\u0644\u063a 1.352 \u0645\u0645\u0627 \u0627\u0647\u0644\u0647 \u0627\u0646 \u064a\u0643\u0648\u0646 \u0627\u0644\u062a\u0633\u0627\u0624\u0644 \u0627\u0644\u0627\u0647\u0645 \u0645\u0646 \u0628\u064a\u0646 \u0641\u0642\u0631\u0627\u062a \u0645\u062d\u0648\u0631 \u0627\u0644\u0645\u0634\u062a\u0642\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0643\u0645\u0627 \u0645\u0648\u0636\u062d \u0641\u064a \u0627\u0644\u062c\u062f\u0648\u0644 \u0627\u0639\u0644\u0627\u0647,<\/p>\n

    \u062c . \u0645\u0639\u0627\u0645\u0644 \u0627\u0644\u0627\u0631\u062a\u0628\u0627\u0637 \u0644\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0645\u0634\u062a\u0642\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0641\u0642 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0627\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062f\u0648\u0644\u064a \u0627\u0644\u0633\u0627\u0628\u0639 (IFRS7)<\/p>\n

    \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0645\u0634\u062a\u0642\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0641\u0642 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0627\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062f\u0648\u0644\u064a \u0627\u0644\u0633\u0627\u0628\u0639 (IFRS7):<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
    \u062c\u062f\u0648\u0644 () \u0645\u0639\u0627\u0645\u0644 \u0627\u0644\u0627\u0631\u062a\u0628\u0627\u0637 \u0628\u064a\u0646 \u0627\u0633\u0626\u0644\u0629 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0645\u0634\u062a\u0642\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0641\u0642 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0627\u0644\u0633\u0627\u0628\u0639 \u0648\u0627\u0644\u062f\u0631\u062c\u0629 \u0627\u0644\u0643\u0644\u064a\u0629 \u0644\u0644\u0645\u062d\u0648\u0631<\/strong><\/th>\n<\/tr>\n
    \u062a<\/strong><\/th>\n\u0627\u0644\u0639\u0628\u0627\u0631\u0629<\/strong><\/th>\n\u0645\u0639\u0627\u0645\u0644 \u0627\u0644\u0627\u0631\u062a\u0628\u0627\u0637<\/strong><\/th>\n<\/tr>\n<\/thead>\n
    1<\/td>\n\u0625\u0646 \u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0645\u0634\u062a\u0642\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u062a\u0642\u0639 \u0639\u0644\u0649 \u0639\u0627\u062a\u0642 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u0645\u0627\u0644\u0643\u0629 \u0644\u0647\u0630\u0627 \u0627\u0644\u0646\u0648\u0639 \u0645\u0646 \u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0648\u0639\u0644\u0649 \u0627\u0644\u0633\u0648\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0623\u064a\u0636\u0627\u064b.<\/td>\n0.890<\/td>\n<\/tr>\n
    2<\/td>\n\u0645\u0646 \u0627\u0644\u0636\u0631\u0648\u0631\u064a \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0633\u0628\u0628 \u0627\u0645\u062a\u0644\u0627\u0643 \u0627\u0644\u0645\u0635\u0631\u0641 \u0644\u0644\u0645\u0634\u062a\u0642\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0633\u0648\u0627\u0621 \u0643\u0627\u0646 \u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u062a\u062d\u0648\u0637 \u0623\u0648 \u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u0645\u062a\u0627\u062c\u0631\u0629.<\/td>\n0.891<\/td>\n<\/tr>\n
    3<\/td>\n\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0645\u0624\u0647\u0644\u0627\u062a \u0627\u0644\u0639\u0644\u0645\u064a\u0629 \u0644\u0645\u062a\u062e\u0630\u064a \u0627\u0644\u0642\u0631\u0627\u0631 \u0641\u064a \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0628\u0627\u0644\u0645\u0634\u062a\u0642\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u064a\u0639\u062f \u0623\u0645\u0631 \u0641\u064a \u063a\u0627\u064a\u0629 \u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0643\u0648\u0646\u0647\u0627 \u0623\u062f\u0648\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u062e\u0627\u0636\u0639\u0629 \u0644\u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0633\u0648\u0642.<\/td>\n0.854<\/td>\n<\/tr>\n
    4<\/td>\n\u0627\u0637\u0644\u0627\u0639 \u0627\u0644\u0645\u0635\u0631\u0641 \u0639\u0644\u0649 \u0627\u0644\u0633\u0648\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0648\u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629 \u0648\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0630\u0644\u0643 \u0633\u0648\u0641 \u064a\u0648\u062c\u062f \u0627\u0644\u062b\u0642\u0629 \u0644\u062f\u0649 \u0627\u0635\u062d\u0627\u0628 \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0645\u0639 \u0627\u0644\u0645\u0635\u0631\u0641.<\/td>\n0.897<\/td>\n<\/tr>\n
    5<\/td>\n\u0627\u062f\u0631\u0627\u062c \u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0627\u062a \u0628\u064a\u0646 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629 \u0627\u0644\u062e\u0627\u0635\u0629 \u0641\u064a\u0645\u0627 \u064a\u062e\u0635 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0641\u064a \u0627\u0644\u0645\u0634\u062a\u0642\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0633\u0648\u0641 \u064a\u0639\u0632\u0632 \u0645\u0646 \u0645\u0628\u0627\u062f\u0649 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a.<\/td>\n0.898<\/td>\n<\/tr>\n
    6<\/td>\n\u0644\u0644\u0645\u0634\u062a\u0642\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0622\u062b\u0627\u0631 \u0639\u0644\u0649 \u0645\u062c\u0645\u0644 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u0645\u0635\u0631\u0641\u064a \u064a\u062c\u0628 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646\u0647\u0627 \u0641\u064a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629.<\/td>\n0.920<\/td>\n<\/tr>\n
    7<\/td>\n\u062a\u0639\u062f \u0627\u0644\u0645\u0634\u062a\u0642\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u0646 \u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u0645\u062d\u062a\u0641\u0638 \u0628\u0647\u0627 \u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u0645\u062a\u0627\u062c\u0631\u0629 \u062f\u0627\u0626\u0645\u0627 \u0625\u0644\u0627 \u0625\u0630\u0627 \u0635\u0646\u0641\u062a \u0639\u0646\u062f \u0627\u0645\u062a\u0644\u0627\u0643\u0647\u0627 \u0643\u0623\u062f\u0627\u0629 \u062a\u062d\u0648\u0637.<\/td>\n0.880<\/td>\n<\/tr>\n
    8<\/td>\n\u062a\u0635\u0646\u064a\u0641 \u0627\u0644\u0645\u0634\u062a\u0642\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0625\u0644\u0649 \u0645\u062d\u062a\u0641\u0638 \u0628\u0647\u0627 \u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u0645\u062a\u0627\u062c\u0631\u0629 \u0623\u0648 \u0627\u0644\u062a\u062d\u0648\u0637 \u064a\u0633\u0627\u0639\u062f \u0641\u064a \u0625\u064a\u0636\u0627\u062d \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u0634\u0643\u0644 \u0627\u0641\u0636\u0644.<\/td>\n0.900<\/td>\n<\/tr>\n
    9<\/td>\n\u064a\u0641\u0635\u062d \u0627\u0644\u0645\u0635\u0631\u0641 \u0639\u0646 \u0645\u0642\u062f\u0627\u0631 \u0627\u0644\u062a\u063a\u064a\u064a\u0631 \u0641\u064a \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629 \u0648\u0628\u0634\u0643\u0644 \u062a\u0631\u0627\u0643\u0645\u064a \u0627\u0644\u0630\u064a \u064a\u062d\u062f\u062b \u0644\u0623\u064a\u0629 \u0645\u0634\u062a\u0642\u0627\u062a \u0627\u0626\u062a\u0645\u0627\u0646 \u0639\u0644\u0649 \u0642\u0631\u0636 \u062d\u062f\u062f \u0628\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629 \u0645\u0633\u0628\u0642\u0627.<\/td>\n0.889<\/td>\n<\/tr>\n
    10<\/td>\n\u064a\u0644\u062a\u0632\u0645 \u0627\u0644\u0645\u0635\u0631\u0641 \u0628\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0628\u0634\u0643\u0644 \u0645\u0641\u0635\u0644 \u0644\u0643\u0644 \u0646\u0648\u0639 \u0645\u0646 \u0627\u0644\u062a\u062d\u0648\u0637 \u0648\u0648\u0635\u0641 \u0644\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062d\u062f\u062f\u0629 \u0627\u0646\u0647\u0627 \u0627\u062f\u0648\u0627\u062a \u062a\u062d\u0648\u0637 \u0648\u0642\u064a\u0645\u062a\u0647\u0627 \u0627\u0644\u0639\u0627\u062f\u0644\u0629 \u0641\u064a \u062a\u0627\u0631\u064a\u062e \u0627\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u0639 \u0637\u0628\u064a\u0639\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u062a\u064a \u064a\u062a\u0645 \u062a\u063a\u0637\u064a\u062a\u0647\u0627.<\/td>\n0.874<\/td>\n<\/tr>\n
    11<\/td>\n\u064a\u0644\u062a\u0632\u0645 \u0627\u0644\u0645\u0635\u0631\u0641 \u0628\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0628\u0634\u0643\u0644 \u0645\u0646\u0641\u0635\u0644 \u0639\u0645\u0627 \u064a\u0644\u064a \u062a\u062d\u0648\u0637\u0627\u062a \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629 \u0648\u0627\u0644\u0645\u0643\u0627\u0633\u0628 \u0648\u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0641\u064a \u0623\u062f\u0627\u0629 \u0627\u0644\u062a\u062d\u0648\u0637 \u0648\u0628\u0646\u062f \u0627\u0644\u062a\u062d\u0648\u0637.<\/td>\n0.892<\/td>\n<\/tr>\n
    12<\/td>\n\u064a\u0644\u062a\u0632\u0645 \u0627\u0644\u0645\u0635\u0631\u0641 \u0628\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0639\u062f\u0645 \u0627\u0644\u0641\u0627\u0639\u0644\u064a\u0629 \u0627\u0644\u0645\u0639\u062a\u0631\u0641 \u0628\u0647\u0627 \u0644\u0644\u062a\u062d\u0648\u0637 \u0641\u064a \u0627\u0644\u0631\u0628\u062d \u0648\u0627\u0644\u062e\u0633\u0627\u0631\u0629 \u0627\u0644\u062a\u064a \u062a\u0646\u0634\u0623 \u0645\u0646 \u062a\u062d\u0648\u0637\u0627\u062a \u0627\u0644\u062a\u062f\u0641\u0642 \u0627\u0644\u0646\u0642\u062f\u064a.<\/td>\n0.906<\/td>\n<\/tr>\n
    13<\/td>\n\u064a\u0644\u062a\u0632\u0645 \u0627\u0644\u0645\u0635\u0631\u0641 \u0628\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0639\u062f\u0645 \u0627\u0644\u0641\u0627\u0639\u0644\u064a\u0629 \u0627\u0644\u0645\u0639\u062a\u0631\u0641 \u0628\u0647\u0627 \u0644\u0644\u062a\u062d\u0648\u0637 \u0641\u064a \u0627\u0644\u0631\u0628\u062d \u0648\u0627\u0644\u062e\u0633\u0627\u0631\u0629 \u0627\u0644\u062a\u064a \u062a\u0646\u0634\u0623 \u0645\u0646 \u062a\u062d\u0648\u0637\u0627\u062a \u0635\u0627\u0641\u064a \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0641\u064a \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629.<\/td>\n0.915<\/td>\n<\/tr>\n
    14<\/td>\n\u064a\u062a\u0645 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0645\u0635\u0631\u0641 \u0639\u0646 \u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0639\u062f \u0623\u062f\u0648\u0627\u062a \u062a\u062d\u0648\u0637 \u0648\u0628\u0642\u064a\u0645\u062a\u0647\u0627 \u0627\u0644\u0639\u0627\u062f\u0644\u0629 \u0641\u064a \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629.<\/td>\n0.904<\/td>\n<\/tr>\n
    \u0627\u0644\u0645\u0635\u062f\u0631: \u0645\u0646 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0628\u0627\u062d\u062b \u0628\u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0639\u0644\u0649 \u0627\u0633\u062a\u0645\u0627\u0631\u0629 \u0627\u0644\u0627\u0633\u062a\u0628\u064a\u0627\u0646.<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    \n

    \u062d\u0635\u0644 \u0627\u0644\u062a\u0633\u0627\u0624\u0644 \u0631\u0642\u0645 (6) \u0648\u0627\u0644\u0630\u064a \u0646\u0635\u0647 ((\u0644\u0644\u0645\u0634\u062a\u0642\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0622\u062b\u0627\u0631 \u0639\u0644\u0649 \u0645\u062c\u0645\u0644 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u0645\u0635\u0631\u0641\u064a \u064a\u062c\u0628 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646\u0647\u0627 \u0641\u064a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629)) \u0639\u0644\u0649 \u0627\u0639\u0644\u0649 \u0645\u0639\u0627\u0645\u0644 \u0627\u0631\u062a\u0628\u0627\u0637 \u0628\u064a\u0646\u0647 \u0648\u0628\u064a\u0646 \u0627\u0644\u062f\u0631\u062c\u0629 \u0627\u0644\u0643\u0644\u064a\u0629 \u0644\u0644\u0645\u062d\u0648\u0631 \u0627\u0630 \u0628\u0644\u063a (0.920) \u0627\u0645\u0627 \u0627\u0642\u0644 \u0645\u0639\u0627\u0645\u0644 \u0627\u0631\u062a\u0628\u0627\u0637 \u0641\u0642\u062f \u062d\u0635\u0644 \u0639\u0644\u064a\u0647 \u0627\u0644\u062a\u0633\u0627\u0624\u0644 \u0631\u0642\u0645 (3) \u0648\u0627\u0644\u0630\u064a \u0646\u0635\u0647 ((\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0645\u0624\u0647\u0644\u0627\u062a \u0627\u0644\u0639\u0644\u0645\u064a\u0629 \u0644\u0645\u062a\u062e\u0630\u064a \u0627\u0644\u0642\u0631\u0627\u0631 \u0641\u064a \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0628\u0627\u0644\u0645\u0634\u062a\u0642\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u064a\u0639\u062f \u0623\u0645\u0631 \u0641\u064a \u063a\u0627\u064a\u0629 \u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0643\u0648\u0646\u0647\u0627 \u0623\u062f\u0648\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u062e\u0627\u0636\u0639\u0629 \u0644\u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0633\u0648\u0642)) \u0648\u0627\u0644\u0628\u0627\u0644\u063a (0.854) \u0628\u0645\u0639\u0646\u0649 \u062c\u0645\u064a\u0639 \u0627\u0633\u0626\u0644\u0629 \u0627\u0644\u0645\u062d\u0648\u0631 \u0643\u0627\u0646\u062a \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0631\u062a\u0628\u0627\u0637\u0647\u0627 \u0645\u0631\u062a\u0641\u0639 \u0627\u062d\u0635\u0627\u0626\u064a\u0627 \u0648\u0647\u0630\u0627 \u064a\u062f\u0644 \u0639\u0644\u0649 \u062d\u0635\u0648\u0644\u0647\u0627 \u0627\u0644\u0635\u062f\u0642 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u060c \u0648\u0627\u0646 \u0627\u0633\u0626\u0644\u0629 \u0627\u0644\u0645\u062d\u0648\u0631 \u0642\u0627\u062f\u0631\u0629 \u0639\u0644\u0649 \u0642\u064a\u0627\u0633 \u0645\u0627 \u0648\u0636\u0639\u062a \u0644\u0627\u062c\u0644\u0647\u060c \u0648\u0643\u0645\u0627 \u0645\u0648\u0636\u062d \u0641\u064a \u0627\u0644\u062c\u062f\u0648\u0644 \u0627\u0639\u0644\u0627\u0647.<\/p>\n

    \u062f . \u0645\u0639\u0627\u0645\u0644 \u0627\u0644\u062b\u0628\u0627\u062a \u0644\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0645\u0634\u062a\u0642\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0641\u0642 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062f\u0648\u0644\u064a \u0627\u0644\u0633\u0627\u0628\u0639 (IFRS7)<\/strong><\/p>\n

    \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0645\u0634\u062a\u0642\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0641\u0642 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062f\u0648\u0644\u064a \u0627\u0644\u0633\u0627\u0628\u0639 (IFRS7)<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
    \u062c\u062f\u0648\u0644 () \u0645\u0639\u0627\u0645\u0644 \u0627\u0644\u062b\u0628\u0627\u062a \u0628\u064a\u0646 \u0627\u0633\u0626\u0644\u0629 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0645\u0634\u062a\u0642\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0641\u0642 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062f\u0648\u0644\u064a \u0627\u0644\u0633\u0627\u0628\u0639 (IFRS7) \u0648\u0627\u0644\u062f\u0631\u062c\u0629 \u0627\u0644\u0643\u0644\u064a\u0629 \u0644\u0644\u0645\u062d\u0648\u0631<\/strong><\/th>\n<\/tr>\n
    \u062a<\/strong><\/th>\n\u0627\u0644\u0639\u0628\u0627\u0631\u0629<\/strong><\/th>\n\u0645\u0639\u0627\u0645\u0644 \u0627\u0644\u062b\u0628\u0627\u062a<\/strong><\/th>\n<\/tr>\n<\/thead>\n
    1<\/td>\n\u0625\u0646 \u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0645\u0634\u062a\u0642\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u062a\u0642\u0639 \u0639\u0644\u0649 \u0639\u0627\u062a\u0642 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u0645\u0627\u0644\u0643\u0629 \u0644\u0647\u0630\u0627 \u0627\u0644\u0646\u0648\u0639 \u0645\u0646 \u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0648\u0639\u0644\u0649 \u0627\u0644\u0633\u0648\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0623\u064a\u0636\u0627\u064b.<\/td>\n0.979<\/td>\n<\/tr>\n
    2<\/td>\n\u0645\u0646 \u0627\u0644\u0636\u0631\u0648\u0631\u064a \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0633\u0628\u0628 \u0627\u0645\u062a\u0644\u0627\u0643 \u0627\u0644\u0645\u0635\u0631\u0641 \u0644\u0644\u0645\u0634\u062a\u0642\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0633\u0648\u0627\u0621 \u0643\u0627\u0646 \u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u062a\u062d\u0648\u0637 \u0623\u0648 \u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u0645\u062a\u0627\u062c\u0631\u0629.<\/td>\n0.979<\/td>\n<\/tr>\n
    3<\/td>\n\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0645\u0624\u0647\u0644\u0627\u062a \u0627\u0644\u0639\u0644\u0645\u064a\u0629 \u0644\u0645\u062a\u062e\u0630\u064a \u0627\u0644\u0642\u0631\u0627\u0631 \u0641\u064a \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0628\u0627\u0644\u0645\u0634\u062a\u0642\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u064a\u0639\u062f \u0623\u0645\u0631 \u0641\u064a \u063a\u0627\u064a\u0629 \u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0643\u0648\u0646\u0647\u0627 \u0623\u062f\u0648\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u062e\u0627\u0636\u0639\u0629 \u0644\u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0633\u0648\u0642.<\/td>\n0.979<\/td>\n<\/tr>\n
    4<\/td>\n\u0627\u0637\u0644\u0627\u0639 \u0627\u0644\u0645\u0635\u0631\u0641 \u0639\u0644\u0649 \u0627\u0644\u0633\u0648\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0648\u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629 \u0648\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0630\u0644\u0643 \u0633\u0648\u0641 \u064a\u0648\u062c\u062f \u0627\u0644\u062b\u0642\u0629 \u0644\u062f\u0649 \u0627\u0635\u062d\u0627\u0628 \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0645\u0639 \u0627\u0644\u0645\u0635\u0631\u0641.<\/td>\n0.979<\/td>\n<\/tr>\n
    5<\/td>\n\u0627\u062f\u0631\u0627\u062c \u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0627\u062a \u0628\u064a\u0646 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629 \u0627\u0644\u062e\u0627\u0635\u0629 \u0641\u064a\u0645\u0627 \u064a\u062e\u0635 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0641\u064a \u0627\u0644\u0645\u0634\u062a\u0642\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0633\u0648\u0641 \u064a\u0639\u0632\u0632 \u0645\u0646 \u0645\u0628\u0627\u062f\u0649 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a.<\/td>\n0.979<\/td>\n<\/tr>\n
    6<\/td>\n\u0644\u0644\u0645\u0634\u062a\u0642\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0622\u062b\u0627\u0631 \u0639\u0644\u0649 \u0645\u062c\u0645\u0644 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u0645\u0635\u0631\u0641\u064a \u064a\u062c\u0628 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646\u0647\u0627 \u0641\u064a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629.<\/td>\n0.979<\/td>\n<\/tr>\n
    7<\/td>\n\u062a\u0639\u062f \u0627\u0644\u0645\u0634\u062a\u0642\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u0646 \u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u0645\u062d\u062a\u0641\u0638 \u0628\u0647\u0627 \u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u0645\u062a\u0627\u062c\u0631\u0629 \u062f\u0627\u0626\u0645\u0627 \u0625\u0644\u0627 \u0625\u0630\u0627 \u0635\u0646\u0641\u062a \u0639\u0646\u062f \u0627\u0645\u062a\u0644\u0627\u0643\u0647\u0627 \u0643\u0623\u062f\u0627\u0629 \u062a\u062d\u0648\u0637.<\/td>\n0.979<\/td>\n<\/tr>\n
    8<\/td>\n\u062a\u0635\u0646\u064a\u0641 \u0627\u0644\u0645\u0634\u062a\u0642\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0625\u0644\u0649 \u0645\u062d\u062a\u0641\u0638 \u0628\u0647\u0627 \u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u0645\u062a\u0627\u062c\u0631\u0629 \u0623\u0648 \u0627\u0644\u062a\u062d\u0648\u0637 \u064a\u0633\u0627\u0639\u062f \u0641\u064a \u0625\u064a\u0636\u0627\u062d \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u0634\u0643\u0644 \u0627\u0641\u0636\u0644.<\/td>\n0.979<\/td>\n<\/tr>\n
    9<\/td>\n\u064a\u0641\u0635\u062d \u0627\u0644\u0645\u0635\u0631\u0641 \u0639\u0646 \u0645\u0642\u062f\u0627\u0631 \u0627\u0644\u062a\u063a\u064a\u064a\u0631 \u0641\u064a \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629 \u0648\u0628\u0634\u0643\u0644 \u062a\u0631\u0627\u0643\u0645\u064a \u0627\u0644\u0630\u064a \u064a\u062d\u062f\u062b \u0644\u0623\u064a\u0629 \u0645\u0634\u062a\u0642\u0627\u062a \u0627\u0626\u062a\u0645\u0627\u0646 \u0639\u0644\u0649 \u0642\u0631\u0636 \u062d\u062f\u062f \u0628\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629 \u0645\u0633\u0628\u0642\u0627.<\/td>\n0.979<\/td>\n<\/tr>\n
    10<\/td>\n\u064a\u0644\u062a\u0632\u0645 \u0627\u0644\u0645\u0635\u0631\u0641 \u0628\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0628\u0634\u0643\u0644 \u0645\u0641\u0635\u0644 \u0644\u0643\u0644 \u0646\u0648\u0639 \u0645\u0646 \u0627\u0644\u062a\u062d\u0648\u0637 \u0648\u0648\u0635\u0641 \u0644\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062d\u062f\u062f\u0629 \u0627\u0646\u0647\u0627 \u0627\u062f\u0648\u0627\u062a \u062a\u062d\u0648\u0637 \u0648\u0642\u064a\u0645\u062a\u0647\u0627 \u0627\u0644\u0639\u0627\u062f\u0644\u0629 \u0641\u064a \u062a\u0627\u0631\u064a\u062e \u0627\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u0639 \u0637\u0628\u064a\u0639\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u062a\u064a \u064a\u062a\u0645 \u062a\u063a\u0637\u064a\u062a\u0647\u0627.<\/td>\n0.979<\/td>\n<\/tr>\n
    11<\/td>\n\u064a\u0644\u062a\u0632\u0645 \u0627\u0644\u0645\u0635\u0631\u0641 \u0628\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0628\u0634\u0643\u0644 \u0645\u0646\u0641\u0635\u0644 \u0639\u0645\u0627 \u064a\u0644\u064a \u062a\u062d\u0648\u0637\u0627\u062a \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629 \u0648\u0627\u0644\u0645\u0643\u0627\u0633\u0628 \u0648\u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0641\u064a \u0623\u062f\u0627\u0629 \u0627\u0644\u062a\u062d\u0648\u0637 \u0648\u0628\u0646\u062f \u0627\u0644\u062a\u062d\u0648\u0637.<\/td>\n0.979<\/td>\n<\/tr>\n
    12<\/td>\n\u064a\u0644\u062a\u0632\u0645 \u0627\u0644\u0645\u0635\u0631\u0641 \u0628\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0639\u062f\u0645 \u0627\u0644\u0641\u0627\u0639\u0644\u064a\u0629 \u0627\u0644\u0645\u0639\u062a\u0631\u0641 \u0628\u0647\u0627 \u0644\u0644\u062a\u062d\u0648\u0637 \u0641\u064a \u0627\u0644\u0631\u0628\u062d \u0648\u0627\u0644\u062e\u0633\u0627\u0631\u0629 \u0627\u0644\u062a\u064a \u062a\u0646\u0634\u0623 \u0645\u0646 \u062a\u062d\u0648\u0637\u0627\u062a \u0627\u0644\u062a\u062f\u0641\u0642 \u0627\u0644\u0646\u0642\u062f\u064a.<\/td>\n0.979<\/td>\n<\/tr>\n
    13<\/td>\n\u064a\u0644\u062a\u0632\u0645 \u0627\u0644\u0645\u0635\u0631\u0641 \u0628\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0639\u062f\u0645 \u0627\u0644\u0641\u0627\u0639\u0644\u064a\u0629 \u0627\u0644\u0645\u0639\u062a\u0631\u0641 \u0628\u0647\u0627 \u0644\u0644\u062a\u062d\u0648\u0637 \u0641\u064a \u0627\u0644\u0631\u0628\u062d \u0648\u0627\u0644\u062e\u0633\u0627\u0631\u0629 \u0627\u0644\u062a\u064a \u062a\u0646\u0634\u0623 \u0645\u0646 \u062a\u062d\u0648\u0637\u0627\u062a \u0635\u0627\u0641\u064a \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0641\u064a \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629.<\/td>\n0.979<\/td>\n<\/tr>\n
    14<\/td>\n\u064a\u062a\u0645 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0645\u0635\u0631\u0641 \u0639\u0646 \u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0639\u062f \u0623\u062f\u0648\u0627\u062a \u062a\u062d\u0648\u0637 \u0648\u0628\u0642\u064a\u0645\u062a\u0647\u0627 \u0627\u0644\u0639\u0627\u062f\u0644\u0629 \u0641\u064a \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629.<\/td>\n0.979<\/td>\n<\/tr>\n
    \u0645\u0639\u0627\u0645\u0644 Alpha \u2013 Cronbach<\/strong><\/td>\n0.980<\/td>\n<\/tr>\n
    \u0627\u0644\u0645\u0635\u062f\u0631: \u0645\u0646 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0628\u0627\u062d\u062b \u0628\u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0639\u0644\u0649 \u0627\u0633\u062a\u0645\u0627\u0631\u0629 \u0627\u0644\u0627\u0633\u062a\u0628\u064a\u0627\u0646.<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    \u064a\u062a\u0636\u062d \u0645\u0646 \u0627\u0644\u062c\u062f\u0648\u0644 \u0627\u0639\u0644\u0627\u0647 \u0627\u0646 \u0645\u0639\u0627\u0645\u0644 \u0627\u0644\u062b\u0628\u0627\u062a \u0644\u062c\u0645\u064a\u0639 \u0627\u0633\u0626\u0644\u0629 \u0645\u062d\u0648\u0631 \u0627\u0644\u0645\u0634\u062a\u0642\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0642\u0644 \u0645\u0646 \u0645\u0639\u0627\u0645\u0644 \u0627\u0644\u0641\u0627 \u0643\u0648\u0631\u0646\u0628\u0627\u062e \u0648\u0627\u0644\u0628\u0627\u0644\u063a 0.980\u060c \u0648\u0627\u0644\u0630\u064a \u0647\u0648 \u0627\u0643\u0628\u0631 \u0645\u0646 \u0645\u0639\u062f\u0644 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0644\u0644\u0645\u0639\u0627\u0645\u0644 \u0648\u0627\u0644\u0628\u0627\u0644\u063a 0.6\u060c \u0648\u0628\u0630\u0644\u0643 \u0641\u0627\u0646 \u0627\u0633\u0626\u0644\u0629 \u0627\u0644\u0645\u062d\u0648\u0631 \u0633\u0627\u0647\u0645\u062a \u0641\u064a \u062b\u0628\u0627\u062a \u0627\u0644\u0645\u062d\u0648\u0631 \u0627\u064a \u0627\u0646 \u0627\u0644\u0627\u0633\u0626\u0644\u0629 \u0644\u0648 \u0627\u0639\u064a\u062f\u062a \u0641\u0625\u0646\u0647\u0627 \u0633\u0648\u0641 \u062a\u0639\u0637\u064a \u0646\u0641\u0633 \u0627\u0644\u0646\u062a\u0627\u0626\u062c.<\/p>\n

    \u0646\u062a\u0627\u0626\u062c \u0627\u0644\u0628\u062d\u062b:<\/strong><\/p>\n

    \u0627\u0648\u0644\u0627\u064b . \u0627\u0644\u0627\u0633\u062a\u0646\u062a\u0627\u062c\u0627\u062a:- <\/strong><\/p>\n

      \n
    1. \u062a\u0635\u0646\u064a\u0641 \u0627\u0644\u0645\u0634\u062a\u0642\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u0645\u0639\u0646\u0649 \u0643\u0648\u0646\u0647\u0627 \u0645\u0646 \u0627\u062f\u0648\u0627\u062a \u0627\u0644\u0645\u062a\u0627\u062c\u0631\u0629 \u0627\u0648 \u0627\u0644\u062a\u062d\u0648\u0637 \u0639\u0627\u0626\u062f \u0644\u0644\u0645\u0635\u0631\u0641 \u0646\u0641\u0633\u0647 \u0648\u0644\u0644\u063a\u0631\u0636 \u0627\u0644\u0630\u064a \u0645\u0646 \u0627\u062c\u0644\u0647 \u0627\u0645\u062a\u0644\u0643 \u0647\u0630\u0647 \u0627\u0644\u0627\u062f\u0627\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/li>\n
    2. \u0644\u0627 \u064a\u062a\u0635\u0641 \u0645\u0639\u0638\u0645 \u0645\u0633\u062a\u062e\u062f\u0645\u064a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629 \u0628\u0627\u0644\u0645\u0639\u0631\u0641\u0629 \u0648\u0627\u0644\u062f\u0631\u0627\u064a\u0629 \u0627\u0644\u0643\u0627\u0645\u0644\u0629 \u062d\u0648\u0644 \u0645\u0636\u0645\u0648\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u0646\u062e\u0635 \u0627\u0644\u0645\u0634\u062a\u0642\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0646\u0634\u0648\u0631\u0629 \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0645\u0645\u0627 \u0642\u062f \u064a\u0624\u062b\u0631 \u0639\u0644\u0649 \u0642\u0631\u0627\u0631\u0627\u062a\u0647\u0645 \u0627\u0644\u0645\u0628\u0646\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a.<\/li>\n
    3. \u0627\u062f\u0631\u0627\u062c \u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0627\u062a \u0628\u064a\u0646 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u062e\u0627\u0635\u0629 \u0641\u064a\u0645\u0627 \u064a\u062e\u0635 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0641\u064a \u0627\u0644\u0645\u0634\u062a\u0642\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0633\u0648\u0641 \u064a\u0639\u0632\u0632 \u0645\u0646 \u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a.<\/li>\n
    4. \u062a\u0641\u0635\u062d \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0639\u0646 \u0645\u0642\u062f\u0627\u0631 \u0627\u0644\u062a\u063a\u064a\u064a\u0631 \u0641\u064a \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629 \u0648\u0628\u0634\u0643\u0644 \u062a\u0631\u0627\u0643\u0645\u064a \u0627\u0644\u0630\u064a \u064a\u062d\u062f\u062b \u0644\u0623\u064a\u0629 \u0645\u0634\u062a\u0642\u0627\u062a \u0627\u0626\u062a\u0645\u0627\u0646 \u0639\u0644\u0649 \u0642\u0631\u0636 \u062d\u062f\u062f \u0628\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629 \u0645\u0633\u0628\u0642\u0627<\/li>\n<\/ol>\n

      \u062b\u0627\u0646\u064a\u0627. \u0627\u0644\u062a\u0648\u0635\u064a\u0627\u062a<\/strong><\/p>\n

        \n
      1. \u0639\u0644\u0649 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u062e\u0627\u0635\u0629 \u0627\u0644\u0627\u0641\u0635\u0627\u062d \u0648\u0628\u0648\u0636\u0648\u062d \u062d\u0648\u0644 \u0627\u0644\u0633\u0628\u0628 \u0645\u0646 \u0627\u0645\u062a\u0644\u0627\u0643 \u0627\u0644\u0645\u0634\u062a\u0642\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0643\u0648\u0646 \u0630\u0644\u0643 \u0633\u0648\u0641 \u064a\u0639\u0637\u064a \u0644\u0644\u0645\u0633\u062a\u0641\u064a\u062f \u0645\u0646 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629 \u062a\u0635\u0648\u0631 \u0648\u0627\u0636\u062d \u0639\u0646 \u0637\u0628\u064a\u0639\u0629 \u0647\u0630\u0647 \u0627\u0644\u0627\u062f\u0627\u0629 \u0648\u0645\u0627 \u062a\u0645\u062b\u0644\u0647 \u0644\u0644\u0645\u0635\u0631\u0641.<\/li>\n
      2. \u0639\u0644\u0649 \u0645\u0639\u062f\u064a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629 \u0627\u0646 \u064a\u0633\u062a\u062e\u062f\u0645\u0648\u0646 \u0627\u0644\u0637\u0631\u0642 \u0627\u0644\u0645\u0628\u0633\u0637\u0629 \u0641\u064a \u0639\u0631\u0636 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0648\u0627\u0631\u062f\u0629 \u0639\u0646 \u0627\u0644\u0645\u0634\u062a\u0642\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0628\u062d\u064a\u062b \u062a\u0643\u0648\u0646 \u0645\u0641\u0647\u0648\u0645\u0629 \u0644\u063a\u064a\u0631 \u0627\u0635\u062d\u0627\u0628 \u0627\u0644\u0627\u062e\u062a\u0635\u0627\u0635 \u0645\u0646 \u0645\u0633\u062a\u062e\u062f\u0645\u064a\u0647\u0627.<\/li>\n
      3. \u0627\u0644\u062d\u062b \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0631\u0642\u0627\u0628\u064a\u0629 \u0648\u0627\u0644\u0645\u062a\u0645\u062b\u0644\u0629 \u0628\u0627\u0644\u0628\u0646\u0643 \u0627\u0644\u0645\u0631\u0643\u0632\u064a \u0628\u0636\u0631\u0648\u0631\u0629 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0648\u0645\u0646 \u0636\u0645\u0646\u0647\u0627 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0627\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062f\u0648\u0644\u064a \u0627\u0644\u0633\u0627\u0628\u0639.<\/li>\n<\/ol>\n

        \u0627\u0644\u0645\u0631\u0627\u062c\u0639:<\/strong><\/p>\n

          \n
        1. \u0627\u0646\u062f\u0631\u0623\u0648\u0633\u060c\u0639\u0627\u0637\u0641 “\u0623\u0633\u0648\u0627\u0642 \u0627\u0644\u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u0645\u0627\u0644\u06cc\u0629 \u0628\u06cc\u0646 \u0636\u0631\u0648\u0631\u06cc\u0627\u062a \u0627\u0644\u062a\u062d\u0648\u0644 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u06cc\u0629 \u0648\u0627\u0644\u062a\u062d\u0631\u06cc\u0631 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u062a\u0637\u0648\u06cc\u0631\u0647\u0627” \u062f\u0627\u0631 \u0627\u0644\u0641\u0643\u0631 \u0627\u0644\u062c\u0627\u0645\u0639\u064a\u060c \u0627\u0644\u0625\u0633\u0643\u0646\u062f\u0631\u06cc\u0629\u060c 2007\u0645.<\/li>\n
        2. \u062c\u0645\u0639\u0629\u060c \u0627\u062d\u0645\u062f \u062d\u0644\u0645\u064a “\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629” \u062f\u0627\u0631 \u0627\u0644\u0635\u0641\u0627\u0621 \u0644\u0644\u0646\u0634\u0631 \u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0639\u060c \u0639\u0645\u0627\u0646\u060c 2010\u0645.<\/li>\n
        3. \u062c\u0647\u064a\u062f\u0629\u060c \u0646\u0633\u064a\u0644\u064a \u0648\u0633\u0644\u064a\u0645\u0629 \u0646\u0634\u0646\u0634 “\u062f\u0648\u0631 \u0627\u0644\u0645\u0634\u062a\u0642\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0648\u0627\u0644\u062d\u062f \u0645\u0646 \u0627\u0644\u0623\u0632\u0645\u0627\u062a- \u0625\u0634\u0627\u0631\u0629 \u0625\u0644\u0649 \u0627\u0644\u0623\u0632\u0645\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629 2008” \u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u062a\u0633\u064a\u064a\u0631 \u0648\u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629\u060c \u0627\u0644\u0645\u062c\u0644\u062f (13) \u0627\u0644\u0639\u062f\u062f (1)\u060c 2020\u0645.<\/li>\n
        4. \u062d\u0645\u064a\u062f\u0627\u062a\u060c \u062c\u0645\u0639\u0629 “\u062e\u0628\u064a\u0631 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0623\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629” \u0627\u0644\u0645\u062c\u0645\u0639 \u0627\u0644\u062f\u0648\u0644\u064a \u0627\u0644\u0639\u0631\u0628\u064a \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0646\u060c\u0639\u0645\u0627\u0646\u060c 2014\u0645.<\/li>\n
        5. \u062d\u0645\u064a\u062f\u0627\u062a\u060c \u062c\u0645\u0639\u0629 \u0648 \u0645\u062d\u0645\u062f \u0623\u0628\u0648 \u0646\u0635\u0627\u0631”\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0627\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062c\u0648\u0627\u0646\u0628 \u0627\u0644\u0646\u0638\u0631\u064a\u0629 \u0648\u0627\u0644\u0639\u0645\u0644\u064a\u0629” \u0627\u0644\u0645\u0643\u062a\u0628\u0629 \u0627\u0644\u0648\u0637\u0646\u064a\u0629\u060c \u0639\u0645\u0627\u0646\u060c \u06373\u060c 2016\u0645.<\/li>\n
        6. \u062d\u0646\u0641\u064a\u060c\u0639\u0628\u062f\u0627\u0644\u063a\u0641\u0627\u0631 “\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0648\u0627\u0644\u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u0645\u0627\u0644\u06cc\u0629 \u0623\u0633\u0647\u0645\u060c \u0633\u0646\u062f\u0627\u062a\u060c \u0648\u062b\u0627\u0626\u0642 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631” \u0627\u0644\u062f\u0627\u0631 \u0627\u0644\u062c\u0627\u0645\u0639\u064a\u0629 \u060c\u0627\u0644\u0625\u0633\u0643\u0646\u062f\u0631\u06cc\u0629\u060c 2007\u0645 \u0645.<\/li>\n
        7. \u0635\u0644\u0627\u062d \u0627\u0644\u062f\u064a\u0646\u060c \u0645\u062d\u0645\u062f \u0648\u0631\u0636\u0648\u0649 \u0627\u0644\u0633\u0645\u0627\u0646 “\u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a \u0648\u0627\u0644\u062a\u0634\u0631\u064a\u0639\u064a \u0644\u0639\u0642\u0648\u062f \u0627\u0644\u0645\u0634\u062a\u0642\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0645\u0635\u0631-\u062f\u0631\u0627\u0633\u0629 \u0645\u0642\u0627\u0631\u0646\u0629 \u0645\u0639 \u0623\u062d\u06a9\u0627\u0645 \u0627\u0644\u0634\u0631\u064a\u0639\u0629 \u0627\u0644\u0625\u0633\u0644\u0627\u0645\u064a\u0629 \u0648\u0627\u0644\u0646\u0638\u0645 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629 \u0641\u064a \u0627\u0644\u062f\u0648\u0644 \u0627\u0644\u0639\u0631\u0628\u064a\u0629” \u0645\u062c\u0644\u0629 \u06a9\u0644\u064a\u0629 \u0627\u0644\u0634\u0631\u064a\u0639\u0629 \u0648\u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0628\u0637\u0646\u0637\u0627\u060c 2020\u0645.<\/li>\n
        8. \u0639\u0644\u064a\u060c\u0639\u0628\u062f\u0627\u0644\u0648\u0647\u0627\u0628\u0646\u0635\u0631 “\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0641\u0642\u0627 \u0644\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629” \u0627\u0644\u062c\u0632\u0621 \u0627\u0644\u062b\u0627\u0646\u064a\u060c \u0627\u0644\u062f\u0627\u0631 \u0627\u0644\u062c\u0627\u0645\u0639\u064a\u0629\u060c \u0627\u0644\u0623\u0633\u0643\u0646\u062f\u0631\u064a\u0629\u060c 2004\u0645.<\/li>\n
        9. \u0639\u0646\u064a\u0632\u0629\u060c \u062d\u0633\u064a\u0646 \u0647\u0627\u062f\u064a \u062d\u0633\u064a\u0646 “\u0627\u0644\u0642\u064a\u0627\u0633 \u0648\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0634\u062a\u0642\u0629 \u0641\u064a \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u062f\u0631\u0627\u0633\u0629 \u0646\u0638\u0631\u064a\u0629 \u0641\u064a \u0645\u0635\u0631\u0641 \u0628\u063a\u062f\u0627\u062f” \u062c\u0627\u0645\u0639\u0629 \u0628\u063a\u062f\u0627\u062f\u060c 2007\u0645.<\/li>\n
        10. \u0641\u0627\u0637\u0645\u0629\u060c \u0639\u062f\u0648\u0627\u0646 “\u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0627\u062b\u0631\u0647 \u0639\u0644\u0649 \u0627\u0644\u0623\u0642\u0628\u0627\u0644 \u0639\u0644\u0649 \u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u062f\u0631\u0627\u0633\u0629 \u062d\u0627\u0644\u0629 \u0628\u0648\u0631\u0635\u0629 \u0627\u0644\u062c\u0632\u0627\u0626\u0631” \u0631\u0633\u0627\u0644\u0629 \u0645\u0627\u062c\u0633\u062a\u064a\u0631\u060c \u062c\u0627\u0645\u0639\u0629 \u0639\u0628\u062f \u0627\u0644\u062d\u0645\u064a\u062f \u0628\u0646 \u0628\u0627\u062f\u064a\u0633\u060c 2017\u0645.<\/li>\n
        11. \u064a\u0639\u0642\u0648\u0628\u060c \u0627\u0628\u062a\u0647\u0627\u062c \u0627\u0633\u0645\u0627\u0639\u064a\u0644 \u0648\u062c\u0646\u0627\u0646 \u0639\u0628\u062f\u0627\u0644\u0639\u0628\u0627\u0633 \u0628\u0627\u0642\u0631 “\u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0644\u0644\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0638\u0644 \u062a\u0637\u0648\u0631\u0627\u062a \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u062f\u0631\u0627\u0633\u0629 \u062a\u0637\u0628\u064a\u0642\u064a\u0629 \u0641\u064a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0645\u0635\u0631\u0641\u064a \u0627\u0644\u062e\u0627\u0635 \u0641\u064a \u0627\u0644\u0628\u064a\u0626\u0629 \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629” \u0645\u062c\u0644\u0629 \u0643\u0644\u064a\u0629 \u0627\u0644\u0627\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0644\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u060c \u0627\u0644\u0645\u062c\u0644\u062f (10) \u0627\u0644\u0639\u062f\u062f (3)\u060c 2018\u0645.<\/li>\n<\/ol>\n

          IAS International Accountingl stanadards(IAS32) \u060chttps:\/\/ www. iasplus.com\/en \/standards \/ias ias PP32 2020\u060c.<\/p>\n

          \u0627\u0644\u0647\u0648\u0627\u0645\u0634<\/strong><\/p>\n

            \n
          1. \u064a\u0639\u0642\u0648\u0628\u060c \u0627\u0628\u062a\u0647\u0627\u062c \u0627\u0633\u0645\u0627\u0639\u064a\u0644 \u0648\u062c\u0646\u0627\u0646 \u0639\u0628\u062f\u0627\u0644\u0639\u0628\u0627\u0633 \u0628\u0627\u0642\u0631 “\u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0644\u0644\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0638\u0644 \u062a\u0637\u0648\u0631\u0627\u062a \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u062f\u0631\u0627\u0633\u0629 \u062a\u0637\u0628\u064a\u0642\u064a\u0629 \u0641\u064a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0645\u0635\u0631\u0641\u064a \u0627\u0644\u062e\u0627\u0635 \u0641\u064a \u0627\u0644\u0628\u064a\u0626\u0629 \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629” \u0645\u062c\u0644\u0629 \u0643\u0644\u064a\u0629 \u0627\u0644\u0627\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0644\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u060c \u0627\u0644\u0645\u062c\u0644\u062f (10) \u0627\u0644\u0639\u062f\u062f (3)\u060c 2018\u060c\u0635531. \u2191<\/a><\/li>\n
          2. \n

            IAS International Accountingl stanadards(IAS32) \u060chttps:\/\/ www. iasplus.com\/en \/standards \/ias ias PP32 2020\u060c. \u2191<\/a><\/p>\n<\/li>\n

          3. \u062c\u0645\u0639\u0629\u060c \u0627\u062d\u0645\u062f \u062d\u0644\u0645\u064a “\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629” \u062f\u0627\u0631 \u0627\u0644\u0635\u0641\u0627\u0621 \u0644\u0644\u0646\u0634\u0631 \u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0639\u060c \u0639\u0645\u0627\u0646\u060c 2010\u060c\u0635 206. \u2191<\/a><\/li>\n
          4. \u062d\u0645\u064a\u062f\u0627\u062a\u060c \u062c\u0645\u0639\u0629 \u0648 \u0645\u062d\u0645\u062f \u0623\u0628\u0648 \u0646\u0635\u0627\u0631”\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0627\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062c\u0648\u0627\u0646\u0628 \u0627\u0644\u0646\u0638\u0631\u064a\u0629 \u0648\u0627\u0644\u0639\u0645\u0644\u064a\u0629” \u0627\u0644\u0645\u0643\u062a\u0628\u0629 \u0627\u0644\u0648\u0637\u0646\u064a\u0629\u060c \u0639\u0645\u0627\u0646\u060c \u06373\u060c 2016\u060c\u0635465_466. \u2191<\/a><\/li>\n
          5. \u062d\u0645\u064a\u062f\u0627\u062a\u060c \u062c\u0645\u0639\u0629 “\u062e\u0628\u064a\u0631 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0623\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629” \u0627\u0644\u0645\u062c\u0645\u0639 \u0627\u0644\u062f\u0648\u0644\u064a \u0627\u0644\u0639\u0631\u0628\u064a \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0646\u060c\u0639\u0645\u0627\u0646\u060c 2014\u060c \u0635439_440. \u2191<\/a><\/li>\n
          6. \u062d\u0645\u064a\u062f\u0627\u062a\u060c \u062c\u0645\u0639\u0629: \u0645\u0635\u062f\u0631 \u0633\u0628\u0642 \u0630\u0643\u0631\u0647 2014: \u0635 440. \u2191<\/a><\/li>\n
          7. \u0627\u0646\u062f\u0631\u0623\u0648\u0633\u060c\u0639\u0627\u0637\u0641 “\u0623\u0633\u0648\u0627\u0642 \u0627\u0644\u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u0645\u0627\u0644\u06cc\u0629 \u0628\u06cc\u0646 \u0636\u0631\u0648\u0631\u06cc\u0627\u062a \u0627\u0644\u062a\u062d\u0648\u0644 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u06cc\u0629 \u0648\u0627\u0644\u062a\u062d\u0631\u06cc\u0631 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u062a\u0637\u0648\u06cc\u0631\u0647\u0627” \u062f\u0627\u0631 \u0627\u0644\u0641\u0643\u0631 \u0627\u0644\u062c\u0627\u0645\u0639\u064a\u060c \u0627\u0644\u0625\u0633\u0643\u0646\u062f\u0631\u06cc\u0629\u060c 2007\u060c\u0635 62. \u2191<\/a><\/li>\n
          8. \u062d\u0646\u0641\u064a\u060c\u0639\u0628\u062f\u0627\u0644\u063a\u0641\u0627\u0631 “\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0648\u0627\u0644\u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u0645\u0627\u0644\u06cc\u0629 \u0623\u0633\u0647\u0645\u060c \u0633\u0646\u062f\u0627\u062a\u060c \u0648\u062b\u0627\u0626\u0642 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631” \u0627\u0644\u062f\u0627\u0631 \u0627\u0644\u062c\u0627\u0645\u0639\u064a\u0629 \u060c\u0627\u0644\u0625\u0633\u0643\u0646\u062f\u0631\u06cc\u0629\u060c 2007\u060c\u0635 36. \u2191<\/a><\/li>\n
          9. \u0639\u0644\u064a\u060c\u0639\u0628\u062f\u0627\u0644\u0648\u0647\u0627\u0628\u0646\u0635\u0631 “\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0641\u0642\u0627 \u0644\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629” \u0627\u0644\u062c\u0632\u0621 \u0627\u0644\u062b\u0627\u0646\u064a\u060c \u0627\u0644\u062f\u0627\u0631 \u0627\u0644\u062c\u0627\u0645\u0639\u064a\u0629\u060c \u0627\u0644\u0623\u0633\u0643\u0646\u062f\u0631\u064a\u0629\u060c 2004\u060c \u0635 139. \u2191<\/a><\/li>\n
          10. \u062c\u0647\u064a\u062f\u0629\u060c \u0646\u0633\u064a\u0644\u064a \u0648\u0633\u0644\u064a\u0645\u0629 \u0646\u0634\u0646\u0634 “\u062f\u0648\u0631 \u0627\u0644\u0645\u0634\u062a\u0642\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0648\u0627\u0644\u062d\u062f \u0645\u0646 \u0627\u0644\u0623\u0632\u0645\u0627\u062a- \u0625\u0634\u0627\u0631\u0629 \u0625\u0644\u0649 \u0627\u0644\u0623\u0632\u0645\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629 2008” \u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u062a\u0633\u064a\u064a\u0631 \u0648\u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629\u060c \u0627\u0644\u0645\u062c\u0644\u062f (13) \u0627\u0644\u0639\u062f\u062f (1)\u060c 2020\u060c\u0635 526. \u2191<\/a><\/li>\n
          11. \u0639\u0646\u064a\u0632\u0629\u060c \u062d\u0633\u064a\u0646 \u0647\u0627\u062f\u064a \u062d\u0633\u064a\u0646 “\u0627\u0644\u0642\u064a\u0627\u0633 \u0648\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0634\u062a\u0642\u0629 \u0641\u064a \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u062f\u0631\u0627\u0633\u0629 \u0646\u0638\u0631\u064a\u0629 \u0641\u064a \u0645\u0635\u0631\u0641 \u0628\u063a\u062f\u0627\u062f” \u062c\u0627\u0645\u0639\u0629 \u0628\u063a\u062f\u0627\u062f\u060c 2007\u060c\u0635 15. \u2191<\/a><\/li>\n
          12. \u0641\u0627\u0637\u0645\u0629\u060c \u0639\u062f\u0648\u0627\u0646 “\u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0627\u062b\u0631\u0647 \u0639\u0644\u0649 \u0627\u0644\u0623\u0642\u0628\u0627\u0644 \u0639\u0644\u0649 \u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u062f\u0631\u0627\u0633\u0629 \u062d\u0627\u0644\u0629 \u0628\u0648\u0631\u0635\u0629 \u0627\u0644\u062c\u0632\u0627\u0626\u0631” \u0631\u0633\u0627\u0644\u0629 \u0645\u0627\u062c\u0633\u062a\u064a\u0631\u060c \u062c\u0627\u0645\u0639\u0629 \u0639\u0628\u062f \u0627\u0644\u062d\u0645\u064a\u062f \u0628\u0646 \u0628\u0627\u062f\u064a\u0633\u060c 2017\u060c\u0635 48. \u2191<\/a><\/li>\n
          13. \n

            \u0635\u0644\u0627\u062d \u0627\u0644\u062f\u064a\u0646\u060c \u0645\u062d\u0645\u062f \u0648\u0631\u0636\u0648\u0649 \u0627\u0644\u0633\u0645\u0627\u0646 “\u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a \u0648\u0627\u0644\u062a\u0634\u0631\u064a\u0639\u064a \u0644\u0639\u0642\u0648\u062f \u0627\u0644\u0645\u0634\u062a\u0642\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0645\u0635\u0631-\u062f\u0631\u0627\u0633\u0629 \u0645\u0642\u0627\u0631\u0646\u0629 \u0645\u0639 \u0623\u062d\u06a9\u0627\u0645 \u0627\u0644\u0634\u0631\u064a\u0639\u0629 \u0627\u0644\u0625\u0633\u0644\u0627\u0645\u064a\u0629 \u0648\u0627\u0644\u0646\u0638\u0645 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629 \u0641\u064a \u0627\u0644\u062f\u0648\u0644 \u0627\u0644\u0639\u0631\u0628\u064a\u0629” \u0645\u062c\u0644\u0629 \u06a9\u0644\u064a\u0629 \u0627\u0644\u0634\u0631\u064a\u0639\u0629 \u0648\u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0628\u0637\u0646\u0637\u0627\u060c 2020\u060c\u0635 1592. \u2191<\/a><\/p>\n<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"

            \u062a\u0646\u0632\u064a\u0644 \u0627\u0644\u0645\u0644\u0641 \u0645. \u0639\u0644\u064a \u0645\u062d\u0645\u0648\u062f \u062d\u0633\u0646 \u0627\u0644\u0639\u0628\u064a\u062f\u064a1 \u0623.\u0645.\u062f \u0645\u062d\u0645\u062f \u0627\u0644\u0646\u0627\u064a\u0631 \u0645\u062d\u0645\u062f \u0646\u0648\u06312 1 \u0643\u0644\u064a\u0629 \u0645\u062f\u064a\u0646\u0629 \u0627\u0644\u0639\u0644\u0645 \u0627\u0644\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0628\u0631\u064a\u062f \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a: alimahmood89888@gmail.com 2 \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0633\u0648\u062f\u0627\u0646 \u0644\u0644\u0639\u0644\u0648\u0645 \u0648\u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0628\u0631\u064a\u062f \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a: Dr.elnair67@gmail.com HNSJ, 2021, […]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_joinchat":[],"footnotes":""},"class_list":["post-1760","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/pages\/1760","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/comments?post=1760"}],"version-history":[{"count":1,"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/pages\/1760\/revisions"}],"predecessor-version":[{"id":1838,"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/pages\/1760\/revisions\/1838"}],"wp:attachment":[{"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/media?parent=1760"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}