{"id":16911,"date":"2026-05-12T21:00:00","date_gmt":"2026-05-12T21:00:00","guid":{"rendered":"https:\/\/esashomes.com\/?p=16911"},"modified":"2026-05-10T21:55:44","modified_gmt":"2026-05-10T21:55:44","slug":"%d8%a3%d8%b3%d8%a8%d8%a7%d8%a8-%d8%b1%d9%81%d8%b6-%d8%b7%d9%84%d8%a8-%d8%a7%d9%84%d8%a5%d8%b9%d9%81%d8%a7%d8%a1-%d8%a7%d9%84%d8%b6%d8%b1%d9%8a%d8%a8%d9%8a-%d8%a7%d9%84%d8%b9%d9%82%d8%a7%d8%b1%d9%8a","status":"publish","type":"post","link":"https:\/\/esashomes.com\/ar\/%d8%a3%d8%b3%d8%a8%d8%a7%d8%a8-%d8%b1%d9%81%d8%b6-%d8%b7%d9%84%d8%a8-%d8%a7%d9%84%d8%a5%d8%b9%d9%81%d8%a7%d8%a1-%d8%a7%d9%84%d8%b6%d8%b1%d9%8a%d8%a8%d9%8a-%d8%a7%d9%84%d8%b9%d9%82%d8%a7%d8%b1%d9%8a\/","title":{"rendered":"\u0645\u0627 \u0647\u064a \u0623\u0633\u0628\u0627\u0628 \u0631\u0641\u0636 \u0637\u0644\u0628 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0639\u0642\u0627\u0631\u064a"},"content":{"rendered":"\n<p>\u0627\u0644\u062d\u0635\u0648\u0644 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\u0628\u0627\u0633\u062a\u062d\u0642\u0627\u0642 <a href=\"https:\/\/www.invest.gov.tr\/en\/investmentguide\/pages\/tax-guide.aspx\" target=\"_blank\" rel=\"noopener\">\u0627\u0644\u0636\u0631\u064a\u0628\u0629<\/a>.<\/li>\n\n\n\n<li><strong>\u0646\u0642\u0635 \u0648\u062b\u064a\u0642\u0629 \u0635\u0631\u0641 \u0627\u0644\u0639\u0645\u0644\u0629 ($DAB$):<\/strong> \u0648\u0641\u0642\u0627\u064b \u0644\u0644\u062a\u062d\u062f\u064a\u062b\u0627\u062a \u0627\u0644\u0623\u062e\u064a\u0631\u0629\u060c \u0641\u0625\u0646 \u0627\u0644\u0641\u0634\u0644 \u0641\u064a \u0627\u0633\u062a\u062e\u0631\u0627\u062c \u0648\u062b\u064a\u0642\u0629 \u0625\u062b\u0628\u0627\u062a \u0628\u064a\u0639 \u0627\u0644\u0639\u0645\u0644\u0629 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0644\u0644\u0628\u0646\u0643 \u0627\u0644\u0645\u0631\u0643\u0632\u064a \u0627\u0644\u062a\u0631\u0643\u064a \u0639\u0628\u0631 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u0648\u0633\u064a\u0637\u0629 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2026<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0623\u062e\u0637\u0627\u0621 \u0627\u0644\u062a\u0648\u062b\u064a\u0642 \u0648\u0627\u0644\u0645\u062f\u062f \u0627\u0644\u0632\u0645\u0646\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0633\u0628\u0628 \u0627\u0644\u0631\u0641\u0636&nbsp;<\/h2>\n\n\n\n<p>\u062a\u0639\u062f \u0627\u0644\u062f\u0642\u0629 \u0641\u064a \u0627\u0644\u0645\u0648\u0627\u0639\u064a\u062f \u0648\u0627\u0644\u062a\u0648\u062b\u064a\u0642 \u0627\u0644\u0631\u0642\u0645\u064a \u062d\u062c\u0631 \u0627\u0644\u0632\u0627\u0648\u064a\u0629 \u0641\u064a \u0642\u0628\u0648\u0644 \u0645\u0644\u0641\u0627\u062a<a href=\"https:\/\/esashomes.com\/ar\/%d8%a7%d9%84%d8%a5%d8%b9%d9%81%d8%a7%d8%a1-%d8%a7%d9%84%d8%b6%d8%b1%d9%8a%d8%a8%d9%8a-%d8%a7%d9%84%d8%b9%d9%82%d8%a7%d8%b1%d9%8a-%d9%81%d9%8a-%d8%aa%d8%b1%d9%83%d9%8a%d8%a7\/\"> \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0641\u064a \u062a\u0631\u0643\u064a\u0627<\/a>\u060c \u0648\u0623\u064a \u062e\u0644\u0644 \u0641\u064a &#8220;\u0627\u0644\u062c\u062f\u0648\u0644 \u0627\u0644\u0632\u0645\u0646\u064a&#8221; \u0644\u0644\u0645\u0639\u0627\u0645\u0644\u0629 \u0642\u062f \u064a\u0624\u062f\u064a \u0644\u0631\u0641\u0636\u0647\u0627 \u0642\u0637\u0639\u064a\u0627\u064b\u061b \u0648\u0625\u0644\u064a\u0643 \u0623\u0628\u0631\u0632 \u0623\u062e\u0637\u0627\u0621 \u0627\u0644\u062a\u0648\u062b\u064a\u0642 \u0648\u0627\u0644\u0645\u062f\u062f \u0627\u0644\u0632\u0645\u0646\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0633\u0628\u0628 \u0627\u0644\u0631\u0641\u0636:<\/p>\n\n\n\n<ul>\n<li><strong>\u0635\u062f\u0648\u0631 \u0627\u0644\u0641\u0627\u062a\u0648\u0631\u0629 \u0642\u0628\u0644 \u062e\u0637\u0627\u0628 \u0627\u0644\u0623\u0647\u0644\u064a\u0629:<\/strong> \u064a\u0639\u062a\u0628\u0631 \u0625\u0635\u062f\u0627\u0631 \u0634\u0631\u0643\u0629 \u0627\u0644\u0625\u0646\u0634\u0627\u0621 \u0644\u0641\u0627\u062a\u0648\u0631\u0629 \u0627\u0644\u0639\u0642\u0627\u0631 (\u0628\u0646\u0633\u0628\u0629 20%) \u0642\u0628\u0644 \u0627\u0633\u062a\u0644\u0627\u0645 \u0627\u0644\u0645\u0634\u062a\u0631\u064a &#8220;\u062e\u0637\u0627\u0628 \u0627\u0644\u0623\u0647\u0644\u064a\u0629&#8221; \u0645\u0646 \u062f\u0627\u0626\u0631\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0639\u062a\u0631\u0627\u0641\u0627\u064b \u0636\u0645\u0646\u064a\u0627\u064b \u0628\u0627\u0633\u062a\u062d\u0642\u0627\u0642 \u0627\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u0648\u064a\u062c\u0639\u0644 \u0639\u0645\u0644\u064a\u0629 \u0625\u0644\u063a\u0627\u0626\u0647\u0627 \u0623\u0648 \u062a\u0639\u062f\u064a\u0644\u0647\u0627 \u0644\u0627\u062d\u0642\u0627\u064b \u0645\u0639\u0642\u062f\u0629 \u0644\u0644\u063a\u0627\u064a\u0629 \u0648\u0642\u062f \u062a\u064f\u0631\u0641\u0636 \u0625\u062f\u0627\u0631\u064a\u0627\u064b.<\/li>\n\n\n\n<li><strong>\u0627\u0644\u062a\u0623\u062e\u0631 \u0641\u064a \u0627\u0633\u062a\u062e\u0631\u0627\u062c \u0648\u062b\u064a\u0642\u0629 \u0635\u0631\u0641 \u0627\u0644\u0639\u0645\u0644\u0629 ($DAB$):<\/strong> \u064a\u062c\u0628 \u0627\u0633\u062a\u062e\u0631\u0627\u062c \u0648\u062b\u064a\u0642\u0629 \u0634\u0631\u0627\u0621 \u0627\u0644\u0639\u0645\u0644\u0629 \u0645\u0646 \u0627\u0644\u0628\u0646\u0643 \u0641\u0648\u0631 \u0648\u0635\u0648\u0644 \u0627\u0644\u062d\u0648\u0627\u0644\u0629 \u0648\u0642\u0628\u0644 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0628\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0637\u0627\u0628\u0648\u061b \u062d\u064a\u062b \u0625\u0646 \u062a\u0642\u062f\u064a\u0645 \u0625\u064a\u0635\u0627\u0644\u0627\u062a \u062a\u062d\u0648\u064a\u0644 \u0642\u062f\u064a\u0645\u0629 \u062f\u0648\u0646 \u0631\u0628\u0637\u0647\u0627 \u0628\u0648\u062b\u064a\u0642\u0629 $DAB$ \u062d\u062f\u064a\u062b\u0629 \u0648\u0645\u0637\u0627\u0628\u0642\u0629 \u0644\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0633\u0648\u0642\u064a\u0629 \u064a\u0624\u062f\u064a \u0644\u0631\u0641\u0636 \u0627\u0644\u0645\u0644\u0641 \u0641\u0648\u0631\u0627\u064b.<\/li>\n\n\n\n<li><strong>\u062a\u062c\u0627\u0648\u0632 \u0635\u0644\u0627\u062d\u064a\u0629 \u0627\u0644\u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u0631\u0633\u0645\u064a\u0629:<\/strong> \u062a\u0642\u062f\u064a\u0645 \u0648\u062b\u0627\u0626\u0642 &#8220;\u0625\u062b\u0628\u0627\u062a \u0639\u062f\u0645 \u0627\u0644\u0625\u0642\u0627\u0645\u0629&#8221; \u0623\u0648 &#8220;\u0643\u0634\u0648\u0641\u0627\u062a \u062d\u0631\u0643\u0627\u062a \u0627\u0644\u062f\u062e\u0648\u0644 \u0648\u0627\u0644\u062e\u0631\u0648\u062c&#8221; \u0627\u0644\u062a\u064a \u0645\u0636\u0649 \u0639\u0644\u0649 \u0627\u0633\u062a\u062e\u0631\u0627\u062c\u0647\u0627 \u0645\u062f\u0629 \u0637\u0648\u064a\u0644\u0629 (\u062a\u062a\u062c\u0627\u0648\u0632 \u063a\u0627\u0644\u0628\u0627\u064b 30 \u064a\u0648\u0645\u0627\u064b) \u064a\u062c\u0639\u0644\u0647\u0627 \u063a\u064a\u0631 \u0635\u0627\u0644\u062d\u0629 \u0644\u0644\u062a\u0648\u062b\u064a\u0642\u060c \u0645\u0645\u0627 \u064a\u0633\u062a\u062f\u0639\u064a \u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0645\u0646 \u0627\u0644\u0628\u062f\u0627\u064a\u0629.<\/li>\n\n\n\n<li><strong>\u0627\u0644\u0625\u062e\u0644\u0627\u0644 \u0628\u0634\u0631\u0637 \u0627\u0644\u0640 183 \u064a\u0648\u0645\u0627\u064b:<\/strong> \u064a\u064f\u0631\u0641\u0636 \u0627\u0644\u0637\u0644\u0628 \u0625\u0630\u0627 \u0623\u0638\u0647\u0631 \u0627\u0644\u062a\u0648\u062b\u064a\u0642 \u0627\u0644\u0623\u0645\u0646\u064a \u0623\u0646 \u0627\u0644\u0645\u0634\u062a\u0631\u064a \u0623\u0645\u0636\u0649 \u0623\u0643\u062b\u0631 \u0645\u0646 6 \u0623\u0634\u0647\u0631 \u062f\u0627\u062e\u0644 \u062a\u0631\u0643\u064a\u0627 \u062e\u0644\u0627\u0644 \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u0623\u062e\u064a\u0631 (\u062d\u062a\u0649 \u0644\u0648 \u0643\u0627\u0646\u062a \u0645\u062a\u0642\u0637\u0639\u0629)\u060c \u062d\u064a\u062b \u064a\u0633\u0642\u0637 \u0639\u0646\u0647 \u0648\u0635\u0641 &#8220;\u063a\u064a\u0631 \u0627\u0644\u0645\u0642\u064a\u0645&#8221; \u0648\u064a\u062a\u062d\u0648\u0644 \u0625\u0644\u0649 &#8220;\u0645\u0642\u064a\u0645 \u0636\u0631\u064a\u0628\u064a&#8221; \u0644\u0627 \u064a\u062d\u0642 \u0644\u0647 \u0627\u0644\u0625\u0639\u0641\u0627\u0621.<\/li>\n\n\n\n<li><strong>\u0645\u062e\u0627\u0644\u0641\u0629 \u0642\u064a\u062f \u0645\u0646\u0639 \u0627\u0644\u0628\u064a\u0639 (3 \u0633\u0646\u0648\u0627\u062a):<\/strong> \u0648\u0641\u0642\u0627\u064b \u0644\u062a\u0639\u062f\u064a\u0644\u0627\u062a \u0639\u0627\u0645 2026\u060c \u0641\u0625\u0646 \u0645\u062d\u0627\u0648\u0644\u0629 \u0646\u0642\u0644 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0623\u0648 \u0628\u064a\u0639 \u0627\u0644\u0639\u0642\u0627\u0631 \u0642\u0628\u0644 \u0627\u0646\u0642\u0636\u0627\u0621 \u0645\u062f\u0629 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\u062f\u0642\u064a\u0642\u0629 \u062a\u0639\u062a\u0645\u062f \u0639\u0644\u0649 \u0627\u0644\u062a\u0631\u062a\u064a\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0648\u0627\u0644\u0632\u0645\u0646\u064a \u0627\u0644\u0635\u062d\u064a\u062d\u061b \u0648\u0625\u0644\u064a\u0643 \u0623\u0647\u0645 \u0627\u0644\u0646\u0635\u0627\u0626\u062d \u0627\u0644\u0630\u0647\u0628\u064a\u0629 \u0644\u062a\u062c\u0646\u0628 \u0627\u0644\u0631\u0641\u0636:<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"512\" src=\"https:\/\/esashomes.com\/wp-content\/uploads\/2026\/05\/\u0643\u064a\u0641-\u062a\u062a\u062c\u0646\u0628-\u0631\u0641\u0636-\u0637\u0644\u0628-\u0627\u0644\u0625\u0639\u0641\u0627\u0621-\u0627\u0644\u0636\u0631\u064a\u0628\u064a--1024x512.webp\" alt=\"\u0643\u064a\u0641 \u062a\u062a\u062c\u0646\u0628 \u0631\u0641\u0636 \u0637\u0644\u0628 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u00a0\" class=\"wp-image-16917\" srcset=\"https:\/\/esashomes.com\/wp-content\/uploads\/2026\/05\/\u0643\u064a\u0641-\u062a\u062a\u062c\u0646\u0628-\u0631\u0641\u0636-\u0637\u0644\u0628-\u0627\u0644\u0625\u0639\u0641\u0627\u0621-\u0627\u0644\u0636\u0631\u064a\u0628\u064a--1024x512.webp 1024w, https:\/\/esashomes.com\/wp-content\/uploads\/2026\/05\/\u0643\u064a\u0641-\u062a\u062a\u062c\u0646\u0628-\u0631\u0641\u0636-\u0637\u0644\u0628-\u0627\u0644\u0625\u0639\u0641\u0627\u0621-\u0627\u0644\u0636\u0631\u064a\u0628\u064a--300x150.webp 300w, https:\/\/esashomes.com\/wp-content\/uploads\/2026\/05\/\u0643\u064a\u0641-\u062a\u062a\u062c\u0646\u0628-\u0631\u0641\u0636-\u0637\u0644\u0628-\u0627\u0644\u0625\u0639\u0641\u0627\u0621-\u0627\u0644\u0636\u0631\u064a\u0628\u064a--768x384.webp 768w, https:\/\/esashomes.com\/wp-content\/uploads\/2026\/05\/\u0643\u064a\u0641-\u062a\u062a\u062c\u0646\u0628-\u0631\u0641\u0636-\u0637\u0644\u0628-\u0627\u0644\u0625\u0639\u0641\u0627\u0621-\u0627\u0644\u0636\u0631\u064a\u0628\u064a--1536x768.webp 1536w, https:\/\/esashomes.com\/wp-content\/uploads\/2026\/05\/\u0643\u064a\u0641-\u062a\u062a\u062c\u0646\u0628-\u0631\u0641\u0636-\u0637\u0644\u0628-\u0627\u0644\u0625\u0639\u0641\u0627\u0621-\u0627\u0644\u0636\u0631\u064a\u0628\u064a--2048x1024.webp 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">\u0643\u064a\u0641 \u062a\u062a\u062c\u0646\u0628 \u0631\u0641\u0636 \u0637\u0644\u0628 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u00a0<\/figcaption><\/figure>\n\n\n\n<ul>\n<li><strong>\u0625\u062c\u0631\u0627\u0621 \u0627\u0644\u0641\u062d\u0635 \u0627\u0644\u0645\u0633\u0628\u0642 \u0644\u0644\u0625\u0642\u0627\u0645\u0629:<\/strong> \u0642\u0628\u0644 \u0627\u0644\u0628\u062f\u0621 \u0628\u0623\u064a \u0625\u062c\u0631\u0627\u0621\u060c \u062a\u0623\u0643\u062f \u0645\u0646 \u0639\u062f\u0645 \u0627\u0645\u062a\u0644\u0627\u0643\u0643 \u0644\u0623\u064a \u0625\u0642\u0627\u0645\u0629 \u0633\u0627\u0631\u064a\u0629 (\u062d\u062a\u0649 \u0644\u0648 \u0643\u0627\u0646\u062a \u0633\u064a\u0627\u062d\u064a\u0629 \u0645\u0646\u062a\u0647\u064a\u0629 \u0645\u0624\u062e\u0631\u0627\u064b \u0648\u0644\u0645 \u062a\u064f\u0644\u063a\u064e \u0641\u064a \u0627\u0644\u0646\u0638\u0627\u0645)\u060c \u0648\u062a\u062d\u0642\u0642 \u0645\u0646 \u0643\u0634\u0641 \u062d\u0631\u0643\u0629 \u0627\u0644\u062f\u062e\u0648\u0644 \u0648\u0627\u0644\u062e\u0631\u0648\u062c \u0644\u0636\u0645\u0627\u0646 \u0639\u062f\u0645 \u062a\u062c\u0627\u0648\u0632\u0643 \u0645\u062f\u0629 <strong>183 \u064a\u0648\u0645\u0627\u064b<\/strong> \u062f\u0627\u062e\u0644 \u062a\u0631\u0643\u064a\u0627.<\/li>\n\n\n\n<li><strong>\u0636\u0628\u0637 \u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u062a\u062d\u0648\u064a\u0644 \u0627\u0644\u0628\u0646\u0643\u064a:<\/strong> \u064a\u062c\u0628 \u0623\u0646 \u062a\u062a\u0645 \u0627\u0644\u062d\u0648\u0627\u0644\u0629 \u0645\u0646 \u062d\u0633\u0627\u0628\u0643 \u0627\u0644\u0634\u062e\u0635\u064a \u062e\u0627\u0631\u062c \u062a\u0631\u0643\u064a\u0627\u060c \u0645\u0639 \u0627\u0644\u062a\u0623\u0643\u062f \u0645\u0646 \u0643\u062a\u0627\u0628\u0629 \u0627\u0633\u0645\u0643 \u0643\u0645\u0627 \u0647\u0648 \u0641\u064a \u062c\u0648\u0627\u0632 \u0627\u0644\u0633\u0641\u0631 \u062a\u0645\u0627\u0645\u0627\u064b\u060c \u0648\u062a\u0636\u0645\u064a\u0646 &#8220;\u0631\u0642\u0645 \u0627\u0644\u0648\u062d\u062f\u0629 \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629&#8221; \u0641\u064a \u062e\u0627\u0646\u0629 \u0627\u0644\u0645\u0644\u0627\u062d\u0638\u0627\u062a \u0644\u0631\u0628\u0637 \u0627\u0644\u062f\u0641\u0639\u0629 \u0628\u0627\u0644\u0639\u0642\u0627\u0631 \u0642\u0627\u0646\u0648\u0646\u064a\u0627\u064b.<\/li>\n\n\n\n<li><strong>\u0627\u0644\u062a\u0646\u0633\u064a\u0642 \u0627\u0644\u0632\u0645\u0646\u064a \u0644\u0644\u0641\u0627\u062a\u0648\u0631\u0629:<\/strong> \u062a\u0623\u0643\u062f \u0645\u0646 \u0639\u062f\u0645 \u0642\u064a\u0627\u0645 \u0634\u0631\u0643\u0629 \u0627\u0644\u0625\u0646\u0634\u0627\u0621 \u0628\u0625\u0635\u062f\u0627\u0631 \u0627\u0644\u0641\u0627\u062a\u0648\u0631\u0629 \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u0629 \u0625\u0644\u0627 \u0628\u0639\u062f \u062d\u0635\u0648\u0644\u0643 \u0639\u0644\u0649 <strong>\u062e\u0637\u0627\u0628 \u0623\u0647\u0644\u064a\u0629 \u0627\u0644\u0625\u0639\u0641\u0627\u0621<\/strong> \u0645\u0646 \u062f\u0627\u0626\u0631\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628\u060c \u062d\u064a\u062b \u0623\u0646 \u0635\u062f\u0648\u0631 \u0627\u0644\u0641\u0627\u062a\u0648\u0631\u0629 \u0628\u0636\u0631\u064a\u0628\u0629 20% \u0642\u0628\u0644 \u0627\u0644\u0645\u0648\u0627\u0641\u0642\u0629 \u064a\u064f\u0639\u062f \u0639\u0627\u0626\u0642\u0627\u064b \u062a\u0642\u0646\u064a\u0627\u064b \u064a\u0635\u0639\u0628 \u062a\u0635\u062d\u064a\u062d\u0647.<\/li>\n\n\n\n<li><strong>\u0627\u0644\u062a\u0648\u062b\u064a\u0642 \u0627\u0644\u0641\u0648\u0631\u064a \u0644\u0635\u0631\u0641 \u0627\u0644\u0639\u0645\u0644\u0629 ($DAB$):<\/strong> \u0627\u062d\u0631\u0635 \u0639\u0644\u0649 \u0627\u0633\u062a\u0644\u0627\u0645 \u0648\u062b\u064a\u0642\u0629 \u0634\u0631\u0627\u0621 \u0627\u0644\u0639\u0645\u0644\u0629 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0645\u0646 \u0627\u0644\u0628\u0646\u0643 \u0641\u0648\u0631 \u0648\u0635\u0648\u0644 \u0627\u0644\u062d\u0648\u0627\u0644\u0629 \u0648\u0642\u0628\u0644 \u0627\u0644\u062a\u0648\u062c\u0647 \u0644\u0645\u062f\u064a\u0631\u064a\u0629 \u0627\u0644\u0637\u0627\u0628\u0648\u060c \u0645\u0639 \u0627\u0644\u062a\u0623\u0643\u062f \u0645\u0646 \u0645\u0637\u0627\u0628\u0642\u0629 \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0645\u0630\u0643\u0648\u0631\u0629 \u0641\u064a \u0627\u0644\u0648\u062b\u064a\u0642\u0629 \u0645\u0639 \u0633\u0639\u0631 \u0627\u0644\u0639\u0642\u0627\u0631 \u0627\u0644\u0645\u0639\u0644\u0646 \u0641\u064a \u062f\u0627\u0626\u0631\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628.<\/li>\n\n\n\n<li><strong>\u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0623\u0647\u0644\u064a\u0629 \u0627\u0644\u0639\u0642\u0627\u0631:<\/strong> \u062a\u0623\u0643\u062f \u0645\u0646 \u062e\u0644\u0627\u0644 \u0645\u0633\u062a\u0634\u0627\u0631\u0643 \u0627\u0644\u0639\u0642\u0627\u0631\u064a \u0623\u0646 \u0627\u0644\u0639\u0642\u0627\u0631 \u0645\u0633\u062c\u0644 \u0643\u0640 &#8220;<strong>\u0628\u064a\u0639 \u0623\u0648\u0644<\/strong>&#8221; \u0641\u064a \u0627\u0644\u0633\u062c\u0644 \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u060c \u0648\u0623\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u0637\u0648\u0631\u0629 \u062a\u0645\u0644\u0643 \u0627\u0644\u0635\u0644\u0627\u062d\u064a\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0644\u0625\u0635\u062f\u0627\u0631 \u0641\u0648\u0627\u062a\u064a\u0631 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0644\u0644\u0623\u062c\u0627\u0646\u0628.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u0634\u0627\u0626\u0639\u0629<\/h2>\n\n\n\n<p>\u0623\u0628\u0631\u0632 \u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u062a\u064a \u062a\u0637\u0631\u062d \u062d\u0648\u0644 \u0645\u0642\u0627\u0644\u0646\u0627 \u0623\u0633\u0628\u0627\u0628 \u0631\u0641\u0636 \u0637\u0644\u0628 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0639\u0642\u0627\u0631\u064a<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u0647\u0644 \u064a\u0645\u0643\u0646\u0646\u064a \u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u062a\u0642\u062f\u064a\u0645 \u0628\u0639\u062f \u0631\u0641\u0636 \u0637\u0644\u0628\u064a\u061f<\/strong> <\/h3>\n\n\n\n<p>\u064a\u0639\u062a\u0645\u062f \u0630\u0644\u0643 \u0639\u0644\u0649 \u0633\u0628\u0628 \u0627\u0644\u0631\u0641\u0636\u061b \u0625\u0630\u0627 \u0643\u0627\u0646 \u0627\u0644\u0633\u0628\u0628 &#8220;\u0646\u0642\u0635 \u0623\u0648\u0631\u0627\u0642&#8221; \u064a\u0645\u0643\u0646 \u0627\u0633\u062a\u0643\u0645\u0627\u0644\u0647\u060c \u0623\u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0627\u0644\u0633\u0628\u0628 &#8220;\u0648\u062c\u0648\u062f \u0625\u0642\u0627\u0645\u0629 \u0633\u0627\u0631\u064a\u0629&#8221; \u0648\u0642\u062a \u0627\u0644\u0634\u0631\u0627\u0621\u060c \u0641\u0645\u0646 \u0627\u0644\u0635\u0639\u0628 \u062c\u062f\u0627\u064b \u062a\u063a\u064a\u064a\u0631 \u0627\u0644\u0642\u0631\u0627\u0631 \u0628\u0623\u062b\u0631 \u0631\u062c\u0639\u064a.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u0647\u0644 \u0627\u0644\u062d\u0648\u0627\u0644\u0629 \u0645\u0646 \u062d\u0633\u0627\u0628 &#8220;\u0634\u0631\u0643\u0629&#8221; \u0627\u0644\u0645\u0634\u062a\u0631\u064a \u0645\u0642\u0628\u0648\u0644\u0629\u061f<\/strong> <\/h3>\n\n\n\n<p>\u0644\u0627\u060c \u064a\u062c\u0628 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0627\u0644\u062d\u0633\u0627\u0628 \u0627\u0644\u0628\u0646\u0643\u064a \u0627\u0644\u0645\u0631\u0633\u0644 \u0634\u062e\u0635\u064a\u0627\u064b \u0648\u0628\u0646\u0641\u0633 \u0627\u0633\u0645 \u0627\u0644\u0645\u0634\u062a\u0631\u064a \u0627\u0644\u0645\u0630\u0643\u0648\u0631 \u0641\u064a \u062c\u0648\u0627\u0632 \u0627\u0644\u0633\u0641\u0631\u060c \u0627\u0644\u062a\u062d\u0648\u064a\u0644 \u0645\u0646 \u062d\u0633\u0627\u0628 \u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u0634\u062a\u0631\u064a \u063a\u0627\u0644\u0628\u0627\u064b \u0645\u0627 \u064a\u0624\u062f\u064a \u0644\u0644\u0631\u0641\u0636.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u0647\u0644 \u0627\u0644\u0633\u0648\u0631\u064a\u0648\u0646 \u0627\u0644\u062d\u0627\u0635\u0644\u0648\u0646 \u0639\u0644\u0649 \u062c\u0646\u0633\u064a\u0627\u062a \u0623\u062e\u0631\u0649 \u0645\u0624\u0647\u0644\u0648\u0646 \u0644\u0644\u0625\u0639\u0641\u0627\u0621\u061f<\/strong> <\/h3>\n\n\n\n<p>\u0646\u0639\u0645\u060c \u0627\u0644\u0639\u0628\u0631\u0629 \u0628\u062c\u0648\u0627\u0632 \u0627\u0644\u0633\u0641\u0631 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645 \u0641\u064a \u0627\u0644\u0634\u0631\u0627\u0621 \u0648\u0628\u0634\u0631\u0637 \u0639\u062f\u0645 \u0627\u0644\u0625\u0642\u0627\u0645\u0629 \u0641\u064a \u062a\u0631\u0643\u064a\u0627\u060c \u0644\u0643\u0646 \u062a\u064f\u0637\u0628\u0642 \u0639\u0644\u064a\u0647\u0645 \u0646\u0641\u0633 \u0627\u0644\u0634\u0631\u0648\u0637 \u0627\u0644\u0635\u0627\u0631\u0645\u0629 \u0644\u0644\u062a\u062d\u0648\u064a\u0644 \u0627\u0644\u062e\u0627\u0631\u062c\u064a.<\/p>\n\n\n\n<p>\u0625\u0646 <strong>\u0623\u0633\u0628\u0627\u0628 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