\u0633\u0644\u0627\u0645\u0629 \u064a\u0647\u0627\u062c\u0645 \u0627\u0644\u0642\u0636\u0627\u0621 \u0627\u0644\u0641\u0631\u0646\u0633\u064a \u0648\u064a\u062a\u0651\u0647\u0645 \u0627\u0644\u0642\u0627\u0636\u064a\u0629 \u0628\u0648\u0631\u064a\u0633\u064a \u0628\u0627\u0644\u062a\u0634\u0646\u0651\u062c \u0648\u0627\u0644\u0643\u064a\u0644 \u0628\u0645\u0643\u064a\u0627\u0644\u064a\u0646<\/p>\n\n\n\n
\u0645\u0627 \u0625\u062f\u0651\u0639\u0627\u0647 \u0627\u0644\u0642\u0627\u0636\u064a \u0623\u0628\u0648 \u0633\u0645\u0631\u0627 \u0639\u0646 \u0635\u0639\u0648\u0628\u0629 \u0627\u0644\u062a\u0628\u0644\u064a\u063a \u0644\u0645 \u064a\u0646\u0637\u0644\u0650 \u0639\u0644\u0649 \u0627\u0644\u0642\u0627\u0636\u064a\u0629 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629<\/p>\n\n\n\n
\u0645\u062f\u0642\u0651\u0642\u0648 \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0628\u0646\u0643 \u0627\u0644\u0645\u0631\u0643\u0632\u064a \u0645\u062a\u0651\u0647\u0645\u0648\u0646 \u0628\u0627\u0644\u062a\u0642\u0635\u064a\u0631\u2026 \u0648\u0623\u0633\u0626\u0644\u0629 \u0643\u062b\u064a\u0631\u0629 \u0639\u0646 \u062a\u0648\u0627\u0637\u0626\u0647\u0645\u061f<\/p>\n\n\n\n
\u062d\u0633\u0627\u0628 \u0639\u0645\u0648\u0644\u0627\u062a \u0634\u0631\u0643\u0629 \u201c\u0641\u0648\u0631\u064a\u201d \u0643\u0627\u0646 \u0633\u0631\u064a\u0627\u064b \u0648\u0644\u0645 \u064a\u0633\u0645\u062d \u0633\u0644\u0627\u0645\u0629 \u0644\u0644\u0645\u062f\u0642\u0651\u0642\u064a\u0646 \u0628\u0627\u0644\u0625\u0642\u062a\u0631\u0627\u0628 \u0645\u0646\u0647<\/p>\n\n\n\n
\u062d\u0633\u0645 \u0627\u0644\u0642\u0636\u0627\u0621 \u0627\u0644\u0641\u0631\u0646\u0633\u064a \u0642\u0631\u0627\u0631\u0647 \u062d\u064a\u0627\u0644 \u0645\u0633\u0623\u0644\u0629 \u0627\u062f\u0651\u0639\u0627\u0621 \u0627\u0644\u0642\u0636\u0627\u0621 \u0627\u0644\u0644\u0628\u0646\u0627\u0646\u064a \u0641\u0634\u0644\u0647 \u0641\u064a \u062a\u0628\u0644\u064a\u063a \u062d\u0627\u0643\u0645 \u0645\u0635\u0631\u0641 \u0644\u0628\u0646\u0627\u0646 \u0631\u064a\u0627\u0636 \u0633\u0644\u0627\u0645\u0629 \u062d\u0636\u0648\u0631\u0647 \u0648\u0641\u0642 \u0627\u0644\u0623\u0635\u0648\u0644 \u0625\u0644\u0649 \u062c\u0644\u0633\u0629 \u0627\u0644\u0625\u0633\u062a\u0645\u0627\u0639 \u0627\u0644\u062a\u064a \u0643\u0627\u0646\u062a \u0645\u0642\u0631\u0631\u0629 \u0623\u0645\u0633 \u0623\u0645\u0627\u0645 \u0627\u0644\u0642\u0627\u0636\u064a\u0629 \u0623\u0648\u062f \u0628\u0648\u0631\u064a\u0633\u064a. \u0625\u0630 \u0623\u0635\u062f\u0631\u062a \u0628\u0639\u062f \u0638\u0647\u0631 \u0623\u0645\u0633 \u0643\u0645\u0627 \u0623\u0639\u0644\u0646\u062a \u0648\u0643\u0627\u0644\u0629 \u0627\u0644\u0635\u062d\u0627\u0641\u0629 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629\u060c \u0627\u0644\u0642\u0627\u0636\u064a\u0629 \u0627\u0644\u0645\u0643\u0644\u0641\u0629 \u0627\u0644\u062a\u062d\u0642\u064a\u0642 \u0641\u064a \u0623\u0645\u0648\u0627\u0644 \u0648\u0645\u0645\u062a\u0644\u0643\u0627\u062a \u0633\u0644\u0627\u0645\u0629 \u0641\u064a \u0623\u0648\u0631\u0648\u0628\u0627 \u0645\u0630\u0643\u0631\u0629 \u062a\u0648\u0642\u064a\u0641 \u062f\u0648\u0644\u064a\u0629 \u0628\u062d\u0642\u0647\u060c \u0628\u0639\u062f \u062a\u063a\u064a\u0651\u0628\u0647 \u0639\u0646 \u062c\u0644\u0633\u0629 \u0627\u0633\u062a\u062c\u0648\u0627\u0628\u0647 \u0623\u0645\u0627\u0645\u0647\u0627 \u0641\u064a \u0628\u0627\u0631\u064a\u0633. \u201c\u0648\u0639\u0644\u0649 \u0627\u0644\u0642\u0636\u0627\u0621 \u0627\u0644\u0644\u0628\u0646\u0627\u0646\u064a \u062a\u0646\u0641\u064a\u0630 \u0645\u0630\u0643\u0631\u0629 \u0627\u0644\u062a\u0648\u0642\u064a\u0641\u060c \u0641\u0627\u0644\u0642\u0636\u0627\u0621 \u0623\u0645\u0627\u0645 \u0627\u062e\u062a\u0628\u0627\u0631 \u062d\u0642\u064a\u0642\u064a\u2026 \u0648\u0625\u0644\u0651\u0627 \u0641\u0625\u0646 \u0627\u0644\u0645\u0648\u0644\u062c\u064a\u0646 \u0628\u0627\u0644\u0639\u062f\u0627\u0644\u0629 \u064a\u0639\u0631\u0642\u0644\u0648\u0646 \u0633\u064a\u0631\u0647\u0627\u201d \u0643\u0645\u0627 \u0642\u0627\u0644 \u0645\u062d\u0627\u0645\u064d \u062f\u0648\u0644\u064a.<\/p>\n\n\n\n
\u0648\u0641\u064a \u0628\u062f\u0627\u064a\u0629 \u0646\u064a\u0633\u0627\u0646 \u0627\u0644\u0645\u0627\u0636\u064a \u0627\u0633\u062a\u062f\u0639\u062a \u0627\u0644\u0642\u0627\u0636\u064a\u0629 \u0633\u0644\u0627\u0645\u0629 \u0644\u0644\u0645\u062b\u0648\u0644 \u0623\u0645\u0627\u0645\u0647\u0627 \u0641\u064a 16 \u0623\u064a\u0627\u0631 \u0641\u064a \u062c\u0644\u0633\u0629 \u0643\u0627\u0646 \u064a\u064f\u0631\u062c\u0651\u062d \u0623\u0646 \u064a\u0648\u062c\u0651\u0647 \u062e\u0644\u0627\u0644\u0647\u0627 \u0627\u0644\u0627\u062a\u0651\u0647\u0627\u0645 \u0625\u0644\u064a\u0647. \u0648\u0642\u0627\u0644 \u0645\u062d\u0627\u0645\u064a\u0647 \u0644\u0648\u0643\u0627\u0644\u0629 \u0641\u0631\u0627\u0646\u0633 \u0628\u0631\u0633 \u0625\u0646 \u062a\u063a\u0651\u064a\u0628 \u0633\u0644\u0627\u0645\u0629 \u064a\u0639\u0648\u062f \u0625\u0644\u0649 \u0639\u062f\u0645 \u062a\u0628\u0644\u064a\u063a\u0647 \u0628\u0648\u062c\u0648\u0628 \u0627\u0644\u0645\u062b\u0648\u0644 \u0623\u0645\u0627\u0645 \u0627\u0644\u0642\u0636\u0627\u0621 \u0627\u0644\u0641\u0631\u0646\u0633\u064a \u0648\u0641\u0642 \u0627\u0644\u0623\u0635\u0648\u0644.<\/p>\n\n\n\n
\u0628\u064a\u0627\u0646 \u201c\u0627\u0644\u062d\u0627\u0643\u0645\u201d<\/p>\n\n\n\n
\u0648\u0641\u0648\u0631 \u0627\u0646\u062a\u0634\u0627\u0631 \u0627\u0644\u062e\u0628\u0631 \u0623\u0645\u0633 \u0623\u0635\u062f\u0631 \u0633\u0644\u0627\u0645\u0629 \u0628\u064a\u0627\u0646\u0627\u064b \u062c\u0627\u0621 \u0641\u064a\u0647:<\/p>\n\n\n\n
1 \u2013 \u0635\u062f\u0631 \u0627\u0644\u064a\u0648\u0645 \u0639\u0646 \u062d\u0636\u0631\u0629 \u0642\u0627\u0636\u064a\u0629 \u0627\u0644\u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 \u0642\u0631\u0627\u0631\u0627\u064b \u064a\u0634\u0643\u0651\u0644 \u0628\u0627\u0645\u062a\u064a\u0627\u0632 \u062e\u0631\u0642\u0627\u064b \u0644\u0623\u0628\u0633\u0637 \u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646\u060c \u0643\u0648\u0646 \u062d\u0636\u0631\u0629 \u0627\u0644\u0642\u0627\u0636\u064a\u0629 \u0644\u0645 \u062a\u0631\u0627\u0639\u0650 \u0627\u0644\u0645\u0647\u0644 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647\u0627 \u0641\u064a \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0641\u0631\u0646\u0633\u064a \u0631\u063a\u0645 \u062a\u0628\u0644\u0651\u063a\u0647\u0627 \u0648\u062a\u064a\u0642\u0651\u0646\u0647\u0627 \u0645\u0646 \u0630\u0644\u0643\u060c \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u0633\u0623\u0639\u0645\u062f \u0625\u0644\u0649 \u0627\u0644\u0637\u0639\u0646 \u0628\u0647\u0630\u0627 \u0627\u0644\u0642\u0631\u0627\u0631 \u0627\u0644\u0630\u064a \u064a\u0634\u0643\u0651\u0644 \u0645\u062e\u0627\u0644\u0641\u0629 \u0648\u0627\u0636\u062d\u0629 \u0644\u0644\u0642\u0648\u0627\u0646\u064a\u0646.<\/p>\n\n\n\n
2 \u2013 \u0641\u064a \u062a\u062c\u0627\u0647\u0644\u0647\u0627 \u0627\u0644\u0635\u0627\u0631\u062e \u0644\u0644\u0642\u0627\u0646\u0648\u0646\u060c \u062a\u062c\u0627\u0647\u0644\u062a \u0623\u064a\u0636\u0627\u064b \u062d\u0636\u0631\u0629 \u0627\u0644\u0642\u0627\u0636\u064a\u0629 \u0646\u0641\u0633\u0647\u0627 \u062a\u0637\u0628\u064a\u0642 \u0625\u062a\u0641\u0627\u0642\u064a\u0629 \u0627\u0644\u0623\u0645\u0645 \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0644\u0639\u0627\u0645 2003 \u0648\u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0645\u0639\u062a\u0631\u0641 \u0628\u0647\u0627 \u062f\u0648\u0644\u064a\u0627\u064b \u0627\u0644\u062a\u064a \u062a\u0633\u062a\u0646\u062f \u0625\u0644\u064a\u0647\u0627 \u0647\u064a \u0628\u0627\u0644\u0630\u0627\u062a \u0641\u064a \u0625\u0637\u0627\u0631 \u0627\u0644\u0645\u0633\u0627\u0639\u062f\u0629 \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629. \u0641\u0647\u0644 \u064a\u0639\u0642\u0644 \u0623\u0646\u0651 \u0642\u0627\u0636\u064a\u0627\u064b \u064a\u0637\u0628\u0651\u0642 \u0627\u0644\u0625\u062a\u0641\u0627\u0642\u064a\u0627\u062a \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0628\u0627\u062a\u062c\u0627\u0647 \u0648\u0627\u062d\u062f\u061f<\/p>\n\n\n\n
3 \u2013 \u064a\u0642\u062a\u0636\u064a \u0627\u0644\u062a\u0630\u0643\u064a\u0631\u060c \u0628\u0623\u0646\u0651 \u0627\u0644\u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0641\u0631\u0646\u0633\u064a \u0636\u0631\u0628 \u0635\u0641\u062d\u0627\u064b \u0639\u0646 \u0645\u0628\u062f\u0623 \u062c\u0648\u0647\u0631\u064a \u064a\u062a\u0639\u0644\u0651\u0642 \u0628\u0633\u0631\u0651\u064a\u0629 \u0627\u0644\u062a\u062d\u0642\u064a\u0642\u0627\u062a\u060c \u0643\u0648\u0646\u0647 \u0623\u0635\u0628\u062d \u0648\u0627\u0636\u062d\u0627\u064b \u0645\u0646 \u0627\u0644\u0645\u0642\u0627\u0644\u0627\u062a \u0627\u0644\u0635\u062d\u0641\u064a\u0629\u060c \u0648\u062e\u0627\u0635\u0629\u064b \u0627\u0644\u0645\u0642\u0627\u0644\u0627\u062a \u0627\u0644\u0635\u062d\u0641\u064a\u0629 \u0627\u0644\u0635\u0627\u062f\u0631\u0629 \u0645\u0624\u062e\u0651\u0631\u0627\u064b\u060c \u0648\u0645\u0646\u0647\u0627 \u062a\u0644\u0643 \u0627\u0644\u062a\u064a \u0646\u0634\u0631\u062a\u0647\u0627 \u0631\u0648\u064a\u062a\u0631\u0632 \u0628\u062a\u0627\u0631\u064a\u062e 21\/ 04\/ 2023\u060c \u0623\u0646\u0651 \u0627\u0644\u0648\u0643\u0627\u0644\u0627\u062a \u0627\u0644\u0635\u062d\u0641\u064a\u0629 \u062a\u062d\u0635\u0644 \u062f\u0648\u0646 \u0642\u064a\u062f \u0639\u0644\u0649 \u0648\u062b\u0627\u0626\u0642 \u0627\u0644\u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0633\u0631\u0651\u064a\u0629 \u0643\u0645\u0627 \u062a\u0623\u062e\u0630 \u0639\u0644\u0645\u0627\u064b \u0645\u0633\u0628\u0642\u0627\u064b \u0628\u0646\u0648\u0627\u064a\u0627 \u0627\u0644\u0645\u062d\u0642\u0651\u0642\u064a\u0646 \u0648\u0627\u0644\u0642\u0636\u0627\u0629.<\/p>\n\n\n\n
4 \u2013 \u0623\u0635\u0628\u062d \u0648\u0627\u0636\u062d\u0627\u064b \u0645\u0646 \u062c\u0645\u064a\u0639 \u0627\u0644\u0623\u062d\u062f\u0627\u062b \u0627\u0644\u062a\u064a \u0623\u0631\u0641\u0642\u062a \u0628\u0627\u0644\u062a\u062d\u0642\u064a\u0642\u0627\u062a \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 \u0623\u0646\u0651\u0647\u0627 \u062a\u0639\u0627\u0643\u0633 \u0645\u0628\u062f\u0623 \u0642\u0631\u064a\u0646\u0629 \u0627\u0644\u0628\u0631\u0627\u0621\u0629 \u0641\u064a \u062a\u0639\u0627\u0645\u0644\u0647\u0627\u060c \u0648\u0641\u064a \u062a\u0637\u0628\u064a\u0642\u0647\u0627 \u0627\u0644\u0625\u0646\u062a\u0642\u0627\u0626\u064a \u0644\u0644\u0646\u0635\u0648\u0635 \u0648\u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646. \u0641\u0628\u0627\u062a \u062c\u0644\u064a\u0627\u064b \u0623\u0646\u0651 \u062d\u0636\u0631\u0629 \u0627\u0644\u0642\u0627\u0636\u064a\u0629 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 \u0623\u062e\u0630\u062a \u0642\u0631\u0627\u0631\u0647\u0627 \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0623\u0641\u0643\u0627\u0631 \u0645\u0633\u0628\u0642\u0629 \u0645\u0646 \u062f\u0648\u0646 \u0625\u0639\u0637\u0627\u0621 \u0623\u064a \u0642\u064a\u0645\u0629 \u0644\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u0648\u0627\u0636\u062d\u0629 \u0627\u0644\u0645\u0628\u0631\u0632\u0629 \u0644\u0647\u0627\u060c \u0648\u0647\u0630\u0627 \u0645\u0627 \u064a\u062a\u0651\u0636\u062d \u0623\u064a\u0636\u0627\u064b \u0628\u062a\u0634\u0646\u0651\u062c\u0647\u0627 \u0627\u0644\u0630\u064a \u0648\u0635\u0644 \u0645\u0624\u062e\u0651\u0631\u0627\u064b \u0625\u0644\u0649 \u062d\u062f\u0651 \u0639\u062f\u0645 \u0627\u0644\u062a\u0642\u064a\u0651\u062f \u0628\u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u0641\u0631\u0648\u0636\u0629 \u0641\u064a \u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 \u0648\u0641\u064a \u0627\u0644\u0645\u0639\u0627\u0647\u062f\u0627\u062a \u0627\u0644\u062f\u0648\u0644\u064a\u0629.<\/p>\n\n\n\n
5 \u2013 \u0645\u062b\u0627\u0644 \u0622\u062e\u0631 \u0639\u0644\u0649 \u0645\u0627 \u0633\u0628\u0642\u060c \u062a\u062f\u062e\u0651\u0644 \u062d\u0636\u0631\u0629 \u0627\u0644\u0642\u0627\u0636\u064a\u0629\u0650 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 \u0641\u064a \u0639\u0645\u0644\u064a\u0629 \u062a\u0639\u064a\u064a\u0646 \u0645\u062d\u0627\u0645\u064a\u0646 \u0641\u0631\u0646\u0633\u064a\u064a\u0646 \u0639\u0646 \u0627\u0644\u062f\u0648\u0644\u0629 \u0627\u0644\u0644\u0628\u0646\u0627\u0646\u064a\u0629\u060c \u0648\u0647\u0630\u0627 \u0627\u0644\u0623\u0645\u0631 \u0642\u062f \u0646\u0634\u0631 \u0641\u064a \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0635\u062d\u0641 \u0627\u0644\u0644\u0628\u0646\u0627\u0646\u064a\u0629\u060c \u0627\u0644\u0623\u0645\u0631 \u0627\u0644\u0630\u064a \u0623\u062f\u0651\u0649 \u0625\u0644\u0649 \u0625\u0631\u062c\u0627\u0621 \u062c\u0644\u0633\u0629 \u0627\u0644\u0625\u0633\u062a\u0626\u0646\u0627\u0641 \u0627\u0644\u0645\u0642\u062f\u0651\u0645 \u0645\u0646\u0651\u064a \u0641\u064a \u0622\u062e\u0631 \u0644\u062d\u0638\u0629.<\/p>\n\n\n\n
6 \u2013 \u0623\u062e\u064a\u0631\u0627\u064b \u0648\u0644\u064a\u0633 \u0622\u062e\u0631\u0627\u064b\u060c \u0641\u064a \u062d\u064a\u0646 \u0623\u0646\u0651 \u0627\u0644\u062a\u062d\u0642\u064a\u0642 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u0627\u0644\u0630\u064a \u062a\u0633\u0628\u0651\u0628\u062a\u0647 \u0627\u0644\u0634\u0643\u0627\u0648\u0649 \u0627\u0644\u0645\u0645\u0646\u0647\u062c\u0629 \u0627\u0644\u0645\u0642\u062f\u0651\u0645\u0629 \u0645\u0646 \u0642\u0628\u0644 \u062e\u0635\u0648\u0645\u064a \u064a\u0633\u064a\u0631 \u0628\u0648\u062a\u064a\u0631\u0629 \u0645\u062a\u0633\u0627\u0631\u0639\u0629\u060c \u0641\u0625\u0646\u0651 \u0627\u0644\u062f\u0639\u0648\u0649 \u0627\u0644\u062a\u064a \u062a\u0642\u062f\u0651\u0645\u062a \u0628\u0647\u0627 \u0623\u0645\u0627\u0645 \u0627\u0644\u0642\u0636\u0627\u0621 \u0627\u0644\u0641\u0631\u0646\u0633\u064a \u0628\u0634\u0623\u0646 \u0645\u0644\u0641 \u0643\u0631\u064a\u0633\u062a\u0644 \u0643\u0631\u064a \u062f\u064a\u062a (\u0648\u0627\u0644\u0630\u064a \u0647\u0648 \u0645\u0644\u0641 \u0644\u0627 \u0623\u0633\u0627\u0633 \u0644\u0647) \u0638\u0644\u0651\u062a \u0631\u0627\u0643\u062f\u0629 \u0648\u0644\u0645 \u064a\u062d\u0631\u0651\u0643 \u0627\u0644\u0642\u0636\u0627\u0621 \u0633\u0627\u0643\u0646\u0627\u064b \u0644\u062b\u0644\u0627\u062b \u0633\u0646\u0648\u0627\u062a \u0631\u063a\u0645 \u0628\u0630\u0644\u0650\u0646\u0627 \u0627\u0644\u0639\u0646\u0627\u064a\u0629 \u0627\u0644\u0648\u0627\u062c\u0628\u0629.<\/p>\n\n\n\n
\u0648\u062e\u062a\u0645 \u0642\u0627\u0626\u0644\u0627\u064b: \u0647\u0630\u0647 \u0647\u064a \u0627\u0644\u0639\u062f\u0627\u0644\u0629 \u0627\u0644\u0645\u0628\u0646\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0643\u064a\u0644 \u0628\u0645\u0643\u064a\u0627\u0644\u064a\u0646 \u0627\u0644\u062a\u064a \u062a\u0637\u0628\u0651\u0642 \u0639\u0644\u064a\u0651 !\u201d.<\/p>\n\n\n\n
\u0625\u062f\u0651\u0639\u0627\u0621 \u0639\u062f\u0645 \u0627\u0644\u062a\u0628\u0644\u064a\u063a<\/p>\n\n\n\n
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\u0648\u0643\u0627\u0646 \u062d\u0627\u0648\u0644 \u0642\u0627\u0636\u064a \u0627\u0644\u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0623\u0648\u0644 \u0641\u064a \u0628\u064a\u0631\u0648\u062a \u0634\u0631\u0628\u0644 \u0623\u0628\u0648 \u0633\u0645\u0631\u0627 \u0625\u062e\u0637\u0627\u0631 \u0633\u0644\u0627\u0645\u0629 \u0628\u062c\u0644\u0633\u062a\u0647 \u0641\u064a \u062b\u0644\u0627\u062b \u0645\u0646\u0627\u0633\u0628\u0627\u062a \u0645\u0646\u0641\u0635\u0644\u0629\u060c \u0644\u0643\u0646 \u0644\u0645 \u064a\u062a\u0645 \u062a\u062d\u062f\u064a\u062f \u0645\u0643\u0627\u0646 \u0627\u0644\u062d\u0627\u0643\u0645 \u0623\u0648 \u0645\u0646 \u064a\u0646\u0648\u0628 \u0639\u0646\u0647\u060c \u0648\u0623\u0639\u064a\u062f\u062a \u062c\u0645\u064a\u0639 \u0631\u0633\u0627\u0626\u0644 \u0627\u0644\u0625\u062e\u0637\u0627\u0631 \u0625\u0644\u0649 \u0627\u0644\u0642\u0636\u0627\u0621 \u0627\u0644\u0644\u0628\u0646\u0627\u0646\u064a.<\/p>\n\n\n\n
\u0648\u0643\u0627\u0646\u062a \u0630\u0643\u0631\u062a \u0648\u0643\u0627\u0644\u0629 \u201c\u0631\u0648\u064a\u062a\u0631\u0632\u201d \u0641\u064a \u0648\u0642\u062a \u0633\u0627\u0628\u0642 \u0623\u0646 \u0627\u0644\u0642\u0636\u0627\u0621 \u0627\u0644\u0641\u0631\u0646\u0633\u064a \u064a\u0639\u062a\u0632\u0645 \u062a\u0648\u062c\u064a\u0647 \u0627\u062a\u0647\u0627\u0645\u0627\u062a \u0623\u0648\u0644\u064a\u0629 \u0636\u062f \u0633\u0644\u0627\u0645\u0629 \u0628\u062a\u0647\u0645\u0629 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644 \u0648\u063a\u0633\u0644 \u0627\u0644\u0623\u0645\u0648\u0627\u0644. \u0648\u0642\u0627\u0644 \u0627\u0644\u0645\u0635\u062f\u0631 \u0625\u0646 \u0623\u0628\u0648 \u0633\u0645\u0631\u0627 \u0623\u0628\u0644\u063a \u0627\u0644\u0642\u0627\u0636\u064a \u0627\u0644\u0641\u0631\u0646\u0633\u064a \u0627\u0644\u0630\u064a \u064a\u0642\u0648\u062f \u0627\u0644\u0642\u0636\u064a\u0629\u060c \u064a\u0648\u0645 \u0627\u0644\u0627\u062b\u0646\u064a\u0646 \u0628\u0623\u0646\u0647 \u0644\u0627 \u064a\u0645\u0643\u0646 \u0627\u0644\u0648\u0635\u0648\u0644 \u0625\u0644\u0649 \u0627\u0644\u062d\u0627\u0643\u0645.<\/p>\n\n\n\n
\u0648\u0642\u0627\u0644 \u0627\u0644\u0645\u0635\u062f\u0631 \u201c\u0627\u0644\u0623\u0645\u0631 \u0645\u062a\u0631\u0648\u0643 \u0627\u0644\u0622\u0646 \u0644\u0644\u0642\u0636\u0627\u0621 \u0627\u0644\u0641\u0631\u0646\u0633\u064a \u0644\u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0644\u0627\u0632\u0645\u0629 \u0641\u064a \u0636\u0648\u0621 \u0647\u0630\u0627 \u0627\u0644\u062a\u0637\u0648\u0631\u201d.<\/p>\n\n\n\n
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\u0648\u0642\u0627\u0644 \u0644\u0635\u062d\u064a\u0641\u0629 The National \u0639\u0628\u0631 \u0627\u0644\u0628\u0631\u064a\u062f \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a: \u201c\u0625\u0630\u0627 \u0644\u0645 \u064a\u0638\u0647\u0631 \u0633\u0644\u0627\u0645\u0629\u060c \u0641\u0633\u064a\u0643\u0648\u0646 \u0627\u0644\u0623\u0645\u0631 \u0645\u062a\u0631\u0648\u0643\u0627\u064b \u0644\u0642\u0627\u0636\u064a \u0627\u0644\u062a\u062d\u0642\u064a\u0642 \u0644\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0639\u0648\u0627\u0642\u0628 \u0627\u0644\u062a\u064a \u0633\u064a\u062a\u0645\u0651 \u0627\u0633\u062a\u062e\u0644\u0627\u0635\u0647\u0627\u201d.<\/p>\n\n\n\n
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\u0648\u062a\u0645 \u0627\u0633\u062a\u062c\u0648\u0627\u0628 \u0645\u0645\u062b\u0644\u064a\u0646 \u0645\u0646 \u0634\u0631\u0643\u0627\u062a Young& Ernst \/ \u0648 Deloitte \/ \u0648 BDO \u0648 Semaan \u0648 Gholam & Co \u0643\u0634\u0647\u0648\u062f \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0645\u062f\u0639\u064a\u0646 \u0627\u0644\u0623\u0648\u0631\u0648\u0628\u064a\u064a\u0646 \u0641\u064a \u0644\u0628\u0646\u0627\u0646 \u0627\u0644\u0623\u0633\u0628\u0648\u0639 \u0627\u0644\u0645\u0627\u0636\u064a \u0643\u062c\u0632\u0621 \u0645\u0646 \u062a\u062d\u0642\u064a\u0642\u0647\u0645 \u0641\u064a \u0641\u0636\u064a\u062d\u0629 \u0627\u0644\u0627\u062e\u062a\u0644\u0627\u0633 \u0627\u0644\u062a\u064a \u0642\u0627\u0645 \u0628\u0647\u0627 \u0645\u0635\u0631\u0641 \u0644\u0628\u0646\u0627\u0646.<\/p>\n\n\n\n
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\u0648\u0628\u062d\u0633\u0628 \u0645\u0627 \u0648\u0631\u062f\u060c \u062f\u0641\u0639\u062a \u062e\u0637\u0648\u0631\u0629 \u0627\u0644\u0627\u062a\u0647\u0627\u0645\u0627\u062a \u0627\u0644\u0642\u0636\u0627\u0629 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u064a\u0646 \u0625\u0644\u0649 \u0625\u062e\u0637\u0627\u0631 \u0633\u0644\u0627\u0645\u0629 \u2013 \u0642\u0628\u0644 \u062c\u0644\u0633\u0629 \u0627\u0644\u0627\u0633\u062a\u0645\u0627\u0639 \u0641\u064a 16 \u0623\u064a\u0627\u0631 \u2013 \u0628\u0639\u0632\u0645\u0647\u0645 \u0639\u0644\u0649 \u062a\u0648\u062c\u064a\u0647 \u0627\u062a\u0647\u0627\u0645\u0627\u062a \u0623\u0648\u0644\u064a\u0629 \u0628\u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644 \u0648\u063a\u0633\u0644 \u0627\u0644\u0623\u0645\u0648\u0627\u0644.<\/p>\n\n\n\n
\u0627\u0644\u062d\u0633\u0627\u0628 \u0627\u0644\u0633\u0631\u064a<\/p>\n\n\n\n
\u062c\u0644\u0633\u0627\u062a \u0627\u0644\u0625\u0633\u062a\u0645\u0627\u0639 \u0627\u0644\u062a\u064a \u0643\u0634\u0641\u062a \u0623\u0646 \u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u0639\u0644\u0649 \u0639\u0644\u0645 \u0628\u0648\u062c\u0648\u062f \u201c\u062d\u0633\u0627\u0628 \u0633\u0631\u064a\u201d \u0641\u064a \u0627\u0644\u0628\u0646\u0643 \u0627\u0644\u0645\u0631\u0643\u0632\u064a\u060c \u0625\u0644\u0649 \u062c\u0627\u0646\u0628 \u0627\u0644\u0648\u062b\u0627\u0626\u0642 \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629 \u0648\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u062a\u062f\u0642\u064a\u0642\u060c \u062a\u0639\u0637\u064a \u0646\u0638\u0631\u0629 \u062b\u0627\u0642\u0628\u0629 \u062d\u0648\u0644 \u0643\u064a\u0641\u064a\u0629 \u0627\u0646\u0632\u0644\u0627\u0642 \u0645\u0635\u0631\u0641 \u0644\u0628\u0646\u0627\u0646.<\/p>\n\n\n\n
\u0628\u0639\u062f \u0623\u0634\u0647\u0631 \u0645\u0646 \u0627\u0644\u0635\u0645\u062a\u060c \u0623\u0643\u062f\u062a \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0635\u062d\u064a\u0641\u0629 \u0623\u0646 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062c\u0646\u0627\u0626\u064a \u0644\u0645\u0635\u0631\u0641 \u0644\u0628\u0646\u0627\u0646\u060c \u0627\u0644\u0630\u064a \u064a\u0647\u062f\u0641 \u0625\u0644\u0649 \u062a\u0648\u0636\u064a\u062d \u0627\u0644\u0623\u0645\u0631\u060c \u0642\u062f \u062a\u0623\u062e\u0631 \u0645\u0631\u0629 \u0623\u062e\u0631\u0649.<\/p>\n\n\n\n
\u0648\u064a\u0630\u0643\u0631 \u0623\u0646\u0647 \u062a\u0645 \u0625\u064a\u062f\u0627\u0639 \u0645\u0627 \u0644\u0627 \u064a\u0642\u0644 \u0639\u0646 326 \u0645\u0644\u064a\u0648\u0646 \u062f\u0648\u0644\u0627\u0631 \u0645\u0646 \u0627\u0644\u0639\u0645\u0648\u0644\u0627\u062a \u0628\u064a\u0646 \u0646\u064a\u0633\u0627\u0646 2002 \u0648\u062a\u0634\u0631\u064a\u0646 \u0627\u0644\u0623\u0648\u0644 2014 \u0641\u064a \u062d\u0633\u0627\u0628 \u201c\u0645\u0642\u0627\u0635\u0629\u201d \u0641\u064a \u0627\u0644\u0628\u0646\u0643 \u0627\u0644\u0645\u0631\u0643\u0632\u064a\u060c \u0648\u0627\u0644\u0630\u064a \u064a\u064f\u0632\u0639\u0645 \u0623\u0646\u0647 \u062a\u0645 \u062a\u062d\u0648\u064a\u0644\u0647 \u0628\u0639\u062f \u0630\u0644\u0643 \u0625\u0644\u0649 \u0623\u0648\u0631\u0648\u0628\u0627 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0639\u0645\u0644\u064a\u0627\u062a \u0645\u0639\u0642\u062f\u0629 \u0644\u0634\u0631\u0627\u0621 \u0639\u0642\u0627\u0631\u0627\u062a \u0631\u0627\u0642\u064a\u0629 \u0641\u064a \u0623\u0648\u0631\u0648\u0628\u0627 \u062a\u0627\u0628\u0639\u0629 \u0644\u0633\u0644\u0627\u0645\u0629 \u0648\u0623\u0642\u0627\u0631\u0628\u0647.<\/p>\n\n\n\n
\u0648\u0627\u062f\u0639\u0649 \u0633\u0644\u0627\u0645\u0629 \u0623\u0646 \u0647\u0630\u0627 \u0627\u0644\u062d\u0633\u0627\u0628 \u0643\u0627\u0646 \u0641\u064a \u0645\u062a\u0646\u0627\u0648\u0644 \u0645\u062f\u0642\u0651\u0642\u064a \u0645\u0635\u0631\u0641 \u0644\u0628\u0646\u0627\u0646\u060c \u0648\u0627\u0644\u0645\u0643\u0627\u062a\u0628 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0644\u0634\u0631\u0643\u062a\u064a Deloitte \u0648 EY\u060c \u0648\u201d\u062a\u0645 \u062a\u0634\u063a\u064a\u0644\u0647 \u0628\u0634\u0641\u0627\u0641\u064a\u0629\u201d.<\/p>\n\n\n\n
\u0648\u0643\u062a\u0628 \u0645\u062d\u0627\u0645\u0648\u0646 \u0633\u0648\u064a\u0633\u0631\u064a\u0648\u0646 \u0644\u0633\u0644\u0627\u0645\u0629 \u0641\u064a \u0631\u0633\u0627\u0644\u0629 \u0625\u0644\u0649 \u0627\u0644\u0633\u0644\u0637\u0629 \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629 \u0641\u064a \u0627\u0644\u0639\u0627\u0645 2021: \u201c\u0643\u0627\u0646 \u0647\u0630\u0627 \u0627\u0644\u062d\u0633\u0627\u0628 \u0627\u0644\u0645\u062e\u0635\u0635 \u0645\u062a\u0627\u062d\u0627\u064b \u0628\u0634\u0643\u0644 \u0637\u0628\u064a\u0639\u064a \u0644\u0645\u0631\u0627\u062c\u0639\u064a \u0645\u0635\u0631\u0641 \u0644\u0628\u0646\u0627\u0646\u060c \u0627\u0644\u0630\u064a\u0646 \u0623\u062b\u0627\u0631\u0648\u0627 \u062a\u0633\u0627\u0624\u0644\u0627\u062a \u062d\u0648\u0644\u0647 \u0641\u064a \u0639\u0627\u0645\u064a 2016 \u0648 2017\u201d.<\/p>\n\n\n\n
\u0644\u0645 \u064a\u0633\u0645\u062d \u0644\u0646\u0627<\/p>\n\n\n\n
\u0648\u0645\u0639 \u0630\u0644\u0643\u060c \u0641\u0625\u0646 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u064a\u0646 \u064a\u062f\u0651\u0639\u0648\u0646 \u0628\u0634\u0643\u0644 \u0645\u062e\u062a\u0644\u0641. \u0648\u0642\u0627\u0644 \u0631\u0645\u0632\u064a \u0639\u0643\u0627\u0648\u064a\u060c \u0645\u0645\u062b\u0644 EY\u060c \u0641\u064a \u062c\u0644\u0633\u0629 2021 \u0623\u0645\u0627\u0645 \u0627\u0644\u0642\u0627\u0636\u064a \u0627\u0644\u0644\u0628\u0646\u0627\u0646\u064a \u0627\u0644\u0645\u0633\u0624\u0648\u0644 \u0639\u0646 \u062a\u062d\u0642\u064a\u0642 \u0645\u0648\u0627\u0632\u064d \u0641\u064a \u0642\u0636\u064a\u0629 \u201c\u0641\u0648\u0631\u064a\u201d\u060c \u0625\u0646 \u0627\u0644\u062d\u0627\u0643\u0645 \u0633\u0644\u0627\u0645\u0629 \u0631\u0641\u0636 \u0627\u0644\u0633\u0645\u0627\u062d \u0644\u0645\u0631\u0627\u062c\u0639\u064a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0628\u0627\u0644\u0648\u0635\u0648\u0644 \u0625\u0644\u0649 \u0627\u0644\u062d\u0633\u0627\u0628 \u0628\u0633\u0628\u0628 \u201c\u0627\u0644\u0633\u0631\u064a\u0629\u201d. \u0648\u0623\u0636\u0627\u0641 \u0623\u0646 \u0645\u0631\u0627\u0642\u0628\u064a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0639\u062a\u0628\u0631\u0648\u0627 \u0627\u0644\u0627\u0633\u062a\u062c\u0627\u0628\u0629 \u201c\u0645\u0631\u0636\u064a\u0629\u201d.<\/p>\n\n\n\n
\u0648\u0637\u0628\u0642\u0627\u064b \u0644\u062c\u0644\u0633\u0629 \u0645\u0631\u0627\u062c\u0639 \u0622\u062e\u0631 \u0644\u0634\u0631\u0643\u0629 EY \u0648\u0644\u064a\u062f \u0646\u0642\u0641\u0648\u0631\u060c \u0641\u0642\u062f \u0637\u0644\u0628 \u0633\u0644\u0627\u0645\u0629 \u0645\u0646\u0647\u0645 \u0627\u0633\u062a\u0628\u0639\u0627\u062f \u0627\u0644\u062d\u0633\u0627\u0628 \u0645\u0646 \u201c\u0646\u0637\u0627\u0642 \u0627\u0644\u062a\u062f\u0642\u064a\u0642\u201d\u060c \u0648\u0646\u062a\u064a\u062c\u0629 \u0644\u0630\u0644\u0643\u060c \u0639\u0644\u0649 \u062d\u062f \u0642\u0648\u0644\u0647\u060c \u0644\u0645 \u064a\u0630\u0643\u0631\u0647 \u0627\u0644\u0645\u062f\u0642\u0642\u0648\u0646 \u0641\u064a \u062a\u0642\u0631\u064a\u0631\u0647\u0645 \u0627\u0644\u0646\u0647\u0627\u0626\u064a. \u0644\u0627 \u064a\u0632\u0627\u0644 \u0645\u0646 \u063a\u064a\u0631 \u0627\u0644\u0648\u0627\u0636\u062d \u0633\u0628\u0628 \u0627\u0646\u062a\u0638\u0627\u0631 \u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u062d\u062a\u0649 \u0627\u0644\u0639\u0627\u0645 2016 \u0644\u0637\u0644\u0628 \u062a\u0648\u0636\u064a\u062d \u062d\u0648\u0644 \u062d\u0633\u0627\u0628 \u062a\u0645 \u0641\u062a\u062d\u0647 \u0641\u064a \u0627\u0644\u0639\u0627\u0645 2002\u060c \u062d\u064a\u062b \u0644\u0645 \u062a\u0631\u062f \u0634\u0631\u0643\u062a\u0627 Deloitte \u0648\u0644\u0627 EY \u0639\u0644\u0649 \u0637\u0644\u0628 \u0644\u0644\u062a\u0639\u0644\u064a\u0642.<\/p>\n\n\n\n
\u0648\u0642\u0627\u0644 \u062e\u0628\u064a\u0631 \u0645\u0635\u0631\u0641\u064a \u0648\u0645\u0627\u0644\u064a: \u201c\u0644\u0627 \u064a\u0648\u062c\u062f \u0633\u0628\u0628 \u0644\u0627\u0639\u062a\u0628\u0627\u0631 \u0647\u0630\u0627 \u0627\u0644\u062d\u0633\u0627\u0628 \u0633\u0631\u064a\u0627\u064b\u060c \u0648\u0644\u0645\u0627\u0630\u0627 \u0644\u0645 \u064a\u0641\u0635\u062d \u0627\u0644\u0645\u062f\u0642\u0642\u0648\u0646 \u0639\u0646 \u062d\u0631\u0645\u0627\u0646\u0647\u0645 \u0645\u0646 \u0627\u0644\u0648\u0635\u0648\u0644 \u0625\u0644\u064a\u0647 \u0641\u064a \u062a\u0642\u0631\u064a\u0631\u0647\u0645\u201d.<\/p>\n\n\n\n
\u0641\u0645\u0646 \u062f\u0648\u0646 \u0625\u0634\u0631\u0627\u0641 \u0645\u0646 \u0644\u062c\u0646\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642\u060c \u0643\u0627\u0646\u062a \u0644\u0644\u062d\u0627\u0643\u0645 \u0627\u0644\u0635\u0644\u0627\u062d\u064a\u0629 \u0627\u0644\u0643\u0627\u0645\u0644\u0629 \u0644\u062a\u062d\u062f\u064a\u062f \u0646\u0637\u0627\u0642 \u0627\u0644\u062a\u062f\u0642\u064a\u0642\u060c \u0644\u0643\u0646 \u0647\u0630\u0627 \u0623\u062f\u0649 \u0625\u0644\u0649 \u0627\u0646\u062a\u0647\u0627\u0643\u0627\u062a \u0636\u062f \u0627\u0644\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0644\u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062c\u064a\u062f\u0629.<\/p>\n\n\n\n
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