{"id":991764,"date":"2025-12-17T05:43:20","date_gmt":"2025-12-17T05:43:20","guid":{"rendered":"https:\/\/corpenza.com\/albaed-alqanuni-lsharikat-alawfshor-wmazaya-aldharayb\/"},"modified":"2025-12-17T19:12:03","modified_gmt":"2025-12-17T19:12:03","slug":"albaed-alqanuni-lsharikat-alawfshor-wmazaya-aldharayb","status":"publish","type":"post","link":"https:\/\/corpenza.com\/ar\/albaed-alqanuni-lsharikat-alawfshor-wmazaya-aldharayb\/","title":{"rendered":"\u0627\u0644\u0628\u0639\u062f \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0623\u0648\u0641\u0634\u0648\u0631 \u0648\u0645\u0632\u0627\u064a\u0627 \u0627\u0644\u0636\u0631\u0627\u0626\u0628"},"content":{"rendered":"<div class=\"vgblk-rw-wrapper limit-wrapper\">\n<p>\u064a\u0638\u0647\u0631 \u0645\u0641\u0647\u0648\u0645 \u0634\u0631\u0643\u0629 \u0627\u0644\u0623\u0648\u0641\u0634\u0648\u0631 \u0641\u064a \u0648\u0633\u0627\u0626\u0644 \u0627\u0644\u0625\u0639\u0644\u0627\u0645 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\u0627\u0644\u0647\u064a\u0643\u0644 \u0627\u0644\u0623\u0648\u0641\u0634\u0648\u0631 \u0623\u0647\u0645\u064a\u0629 \u0648\u0627\u0644\u062a\u064a \u064a\u062a\u0645 \u062a\u062c\u0627\u0647\u0644\u0647\u0627 \u0643\u062b\u064a\u0631\u064b\u0627 \u0647\u064a <strong>\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0641\u064a \u0627\u0644\u0628\u0644\u062f \u0627\u0644\u0630\u064a \u064a\u0642\u064a\u0645 \u0641\u064a\u0647 \u0627\u0644\u0645\u0627\u0644\u0643 \u0623\u0648 \u062d\u064a\u062b \u064a\u0643\u0648\u0646 \u0645\u0643\u0644\u0641\u064b\u0627 \u0628\u0627\u0644\u0636\u0631\u0627\u0626\u0628<strong>. \u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644:<\/p>\n<ul>\n<li>\u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0645\u0648\u0627\u0637\u0646\u064a \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629\u060c \u0647\u0646\u0627\u0643 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0644\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u062a\u0641\u0635\u064a\u0644\u064a \u0639\u0646 \u0627\u0644\u0623\u0635\u0648\u0644 \u0648\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0623\u0648\u0641\u0634\u0648\u0631 \u0628\u0645\u0648\u062c\u0628 <strong>FATCA<strong>.<\/li>\n<li>\u0641\u064a \u062f\u0648\u0644 \u0627\u0644\u0627\u062a\u062d\u0627\u062f \u0627\u0644\u0623\u0648\u0631\u0648\u0628\u064a\u060c \u064a\u062a\u0645 \u062a\u0628\u0627\u062f\u0644 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u062a\u0644\u0642\u0627\u0626\u064a\u064b\u0627 \u0628\u0645\u0648\u062c\u0628 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0634\u062a\u0631\u0643 (CRS) \u0644\u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0648\u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629.<\/li>\n<li>\u0641\u064a \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0628\u0644\u062f\u0627\u0646\u060c \u062a\u062f\u062e\u0644 \u0642\u0648\u0627\u0639\u062f &#8220;\u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629&#8221; (CFC) \u062d\u064a\u0632 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u060c \u0645\u0645\u0627 \u064a\u062a\u0637\u0644\u0628 \u0641\u0631\u0636 \u0636\u0631\u0627\u0626\u0628 \u0645\u0628\u0627\u0634\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0623\u0648\u0641\u0634\u0648\u0631 \u0641\u064a \u062d\u0627\u0644\u0627\u062a \u0645\u0639\u064a\u0646\u0629.<\/li>\n<\/ul>\n<p>\u0646\u062a\u064a\u062c\u0629 \u0644\u0630\u0644\u0643\u060c \u0641\u0625\u0646 \u0634\u0631\u0643\u0629 \u0627\u0644\u0623\u0648\u0641\u0634\u0648\u0631 <strong>\u0644\u064a\u0633\u062a \u0623\u062f\u0627\u0629 \u0644\u062a\u0647\u0631\u0628 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0628\u0645\u0641\u0631\u062f\u0647\u0627<strong>. \u0639\u0646\u062f \u062a\u0635\u0645\u064a\u0645\u0647\u0627 \u0628\u0634\u0643\u0644 \u0635\u062d\u064a\u062d\u060c \u062a\u0635\u0628\u062d \u0623\u062f\u0627\u0629 <strong>\u0644\u062a\u062e\u0641\u064a\u0636 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0645\u062a\u0648\u0627\u0641\u0642\u0629 \u0645\u0639 \u0627\u0644\u0644\u0648\u0627\u0626\u062d \u0627\u0644\u0648\u0637\u0646\u064a\u0629 \u0648\u0627\u0644\u062f\u0648\u0644\u064a\u0629<strong>.<\/p>\n<h3>\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0648\u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629<\/h3>\n<p>\u0623\u062f\u062a \u0645\u0628\u0627\u062f\u0631\u0627\u062a BEPS (\u062a\u0622\u0643\u0644 \u0627\u0644\u0642\u0627\u0639\u062f\u0629 \u0648\u062a\u062d\u0648\u064a\u0644 \u0627\u0644\u0623\u0631\u0628\u0627\u062d) \u0644\u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0648\u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0636\u063a\u0648\u0637 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629 \u0625\u0644\u0649 \u0625\u0646\u0647\u0627\u0621 \u0641\u062a\u0631\u0627\u062a &#8220;\u0627\u0644\u0633\u0631\u064a\u0629&#8221; \u0648&#8221;\u0639\u062f\u0645 \u0627\u0644\u0645\u062a\u0627\u0628\u0639\u0629&#8221; \u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0623\u0648\u0641\u0634\u0648\u0631 \u0625\u0644\u0649 \u062d\u062f \u0643\u0628\u064a\u0631. \u0627\u0639\u062a\u0628\u0627\u0631\u064b\u0627 \u0645\u0646 \u0627\u0644\u064a\u0648\u0645:<\/p>\n<ul>\n<li>\u062a\u0639\u062a\u0628\u0631 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0623\u0648\u0641\u0634\u0648\u0631 \u062c\u0632\u0621\u064b\u0627 \u0645\u0646 <strong>\u0634\u0628\u0643\u0627\u062a \u062a\u0628\u0627\u062f\u0644 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u062f\u0648\u0644\u064a\u0629<strong>\u060c<\/li>\n<li>\u0639\u0646\u062f \u0641\u062a\u062d \u062d\u0633\u0627\u0628\u0627\u062a \u0628\u0646\u0643\u064a\u0629\u060c \u064a\u062a\u0645 \u0641\u062d\u0635 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u0643 (beneficial owner) \u0628\u0634\u0643\u0644 \u0645\u0641\u0635\u0644 \u0628\u0645\u0648\u062c\u0628 KYC\u060c<\/li>\n<li>\u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0648\u0627\u062c\u0647 \u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0627\u062f\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 (substance rules) \u0627\u0644\u0647\u064a\u0627\u0643\u0644 \u0627\u0644\u062a\u064a \u062a\u0628\u0642\u0649 \u0639\u0644\u0649 \u0627\u0644\u0648\u0631\u0642 \u0628\u0639\u0642\u0648\u0628\u0627\u062a \u0635\u0627\u0631\u0645\u0629.<\/li>\n<\/ul>\n<p>\u0623\u064a \u0623\u0646 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0623\u0648\u0641\u0634\u0648\u0631 \u0642\u0627\u0646\u0648\u0646\u064a\u0629\u060c \u0644\u0643\u0646\u0647\u0627 \u062a\u0639\u0645\u0644 \u0641\u064a \u0639\u0635\u0631 <strong>\u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0648\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631<strong>. \u0648\u0647\u0630\u0627 \u064a\u062a\u0637\u0644\u0628 \u0647\u064a\u0643\u0644\u0629 \u0645\u062e\u0637\u0637\u0629 \u0648\u0645\u062d\u062a\u0631\u0641\u0629 \u0628\u062f\u0644\u0627\u064b \u0645\u0646 \u062d\u0644\u0648\u0644 \u062c\u0627\u0647\u0632\u0629 \u0639\u0634\u0648\u0627\u0626\u064a\u0629.<\/p>\n<h2>\u0627\u0644\u0645\u0632\u0627\u064a\u0627 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0623\u0648\u0641\u0634\u0648\u0631<\/h2>\n<p>\u0623\u062d\u062f \u0623\u0647\u0645 \u062f\u0648\u0627\u0641\u0639 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0623\u0648\u0641\u0634\u0648\u0631 \u0647\u0648 <strong>\u0627\u0644\u062a\u062e\u0641\u064a\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a<strong>. \u0627\u0644\u0641\u0627\u0631\u0642 \u0627\u0644\u062d\u0627\u0633\u0645 \u0647\u0646\u0627 \u0647\u0648 \u0628\u064a\u0646 &#8220;\u062a\u0647\u0631\u0628 \u0627\u0644\u0636\u0631\u0627\u0626\u0628&#8221; (tax evasion\u060c \u062c\u0631\u064a\u0645\u0629) \u0648&#8221;\u0627\u0644\u062a\u062e\u0637\u064a\u0637\/\u0627\u0644\u062a\u062e\u0641\u064a\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u064a&#8221; (tax planning\u060c \u0642\u0627\u0646\u0648\u0646\u064a).<\/p>\n<h3>1. \u0635\u0641\u0631 \u0623\u0648 \u0636\u0631\u064a\u0628\u0629 \u0634\u0631\u0643\u0627\u062a \u0645\u0646\u062e\u0641\u0636\u0629 \u062c\u062f\u064b\u0627<\/h3>\n<p>\u062a\u0637\u0628\u0642 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0645\u0631\u0627\u0643\u0632 \u0627\u0644\u0623\u0648\u0641\u0634\u0648\u0631 \u0648\u0645\u0631\u0627\u0643\u0632 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 (IFC) \u0636\u0631\u064a\u0628\u0629 \u0634\u0631\u0643\u0627\u062a \u0628\u0646\u0633\u0628\u0629 0% \u0639\u0644\u0649 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629. \u0623\u0645\u062b\u0644\u0629:<\/p>\n<ul>\n<li><strong>\u0646\u064a\u0641\u064a\u0633\u060c BVI\u060c \u0628\u0646\u0645\u0627\u060c \u062c\u0632\u0631 \u0645\u0627\u0631\u0634\u0627\u0644<strong>: \u0636\u0631\u064a\u0628\u0629 \u0634\u0631\u0643\u0627\u062a \u0628\u0646\u0633\u0628\u0629 0% \u0639\u0644\u0649 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629.<\/li>\n<\/ul>\n<p>\u0641\u064a \u0627\u0644\u0645\u0642\u0627\u0628\u0644\u060c \u0642\u062f \u062a\u0643\u0648\u0646 \u0647\u0646\u0627\u0643 \u0639\u0628\u0621 \u0636\u0631\u064a\u0628\u064a \u0645\u0624\u0633\u0633\u064a \u064a\u0635\u0644 \u0625\u0644\u0649 21% \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a \u0641\u064a \u062f\u0648\u0644 \u0645\u062b\u0644 \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629\u060c \u0645\u0639 \u0627\u0631\u062a\u0641\u0627\u0639 \u0625\u0636\u0627\u0641\u064a \u0645\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a. \u0627\u0644\u0641\u0627\u0631\u0642 \u0628\u064a\u0646\u0647\u0645\u0627 \u064a\u062e\u0644\u0642 <strong>\u0645\u064a\u0632\u0629 \u062a\u0631\u0627\u0643\u0645 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644<strong> \u0643\u0628\u064a\u0631\u0629\u060c \u062e\u0627\u0635\u0629 \u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629.<\/p>\n<h3>2. \u0645\u064a\u0632\u0629 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644\u064a\u0629 (Capital Gains)<\/h3>\n<p>\u0641\u064a \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0645\u0631\u0627\u0643\u0632 \u0627\u0644\u0623\u0648\u0641\u0634\u0648\u0631:<\/p>\n<ul>\n<li>\u0644\u0627 \u064a\u062a\u0645 \u0641\u0631\u0636 \u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0646\u0627\u062a\u062c\u0629 \u0639\u0646 \u0628\u064a\u0639 \u0627\u0644\u0623\u0633\u0647\u0645 \u0623\u0648 \u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a \u0623\u0648 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0623\u062e\u0631\u0649.<\/li>\n<\/ul>\n<p>\u0648\u0628\u0630\u0644\u0643\u061b<\/p>\n<ul>\n<li>\u064a\u0645\u0643\u0646 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062d\u0627\u0641\u0638\u060c<\/li>\n<li>\u0623\u0633\u0647\u0645 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0646\u0627\u0634\u0626\u0629\u060c<\/li>\n<li>\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629<\/li>\n<\/ul>\n<p>\u0628\u0634\u0643\u0644 \u0623\u0643\u062b\u0631 \u0643\u0641\u0627\u0621\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0634\u0631\u0643\u0629 \u0623\u0648\u0641\u0634\u0648\u0631. \u0641\u064a \u0627\u0644\u062f\u0648\u0644 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629\u060c \u0642\u062f \u064a\u062a\u0645 \u0641\u0631\u0636 \u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0647\u0630\u0647 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0628\u0646\u0633\u0628\u0629 15-20% \u0623\u0648 \u0623\u0643\u062b\u0631.<\/p>\n<h3>3. \u0639\u062f\u0645 \u0648\u062c\u0648\u062f \u0636\u0631\u064a\u0628\u0629 \u0627\u0642\u062a\u0637\u0627\u0639 \u0639\u0644\u0649 \u0627\u0644\u062a\u0648\u0632\u064a\u0639\u0627\u062a \u0648\u0627\u0644\u0641\u0648\u0627\u0626\u062f<\/h3>\n<p>\u0641\u064a \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629 \u0627\u0644\u0623\u0648\u0641\u0634\u0648\u0631:<\/p>\n<ul>\n<li>\u0644\u0627 \u064a\u062a\u0645 \u0641\u0631\u0636 \u0636\u0631\u064a\u0628\u0629 \u0627\u0642\u062a\u0637\u0627\u0639 \u0639\u0644\u0649 \u0627\u0644\u062a\u0648\u0632\u064a\u0639\u0627\u062a \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629 \u0644\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0627\u0644\u0623\u062c\u0627\u0646\u0628\u060c<\/li>\n<li>\u0648\u0644\u0627 \u0639\u0644\u0649 \u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629 \u0644\u0644\u062e\u0627\u0631\u062c \u0648\u0645\u0627 \u0634\u0627\u0628\u0647 \u0630\u0644\u0643.<\/li>\n<\/ul>\n<p>\u0648\u0647\u0630\u0627 \u064a\u0633\u0645\u062d \u0628\u062a\u0631\u0643 \u062c\u0632\u0621 \u0623\u0643\u0628\u0631 \u0645\u0646 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0629 \u0623\u0648 \u062a\u062d\u062a \u0633\u064a\u0637\u0631\u0629 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631.<\/p>\n<h3>4. \u062a\u0623\u062c\u064a\u0644 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 (Tax Deferral)<\/h3>\n<p>\u0641\u064a \u0647\u064a\u0627\u0643\u0644 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0623\u0648\u0641\u0634\u0648\u0631\u060c \u0639\u0646\u062f\u0645\u0627 \u062a\u064f\u062a\u0631\u0643 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u062f\u0627\u062e\u0644 \u0627\u0644\u0634\u0631\u0643\u0629 \u0648\u062a\u064f\u0639\u0627\u062f \u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0647\u0627\u060c \u0641\u064a \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u062d\u0627\u0644\u0627\u062a <strong>\u0644\u0627 \u064a\u062a\u0645 \u0641\u0631\u0636 \u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0627\u0644\u0641\u0648\u0631 \u0641\u064a \u0628\u0644\u062f \u0627\u0644\u0645\u0627\u0644\u0643<strong>. \u0627\u0644\u0636\u0631\u064a\u0628\u0629:<\/p>\n<ul>\n<li>\u062a\u062f\u062e\u0644 \u062d\u064a\u0632 \u0627\u0644\u062a\u0646\u0641\u064a\u0630 \u0639\u0646\u062f \u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0623\u0631\u0628\u0627\u062d\u060c<\/li>\n<li>\u0639\u0646\u062f \u062a\u0635\u0641\u064a\u0629 \u0627\u0644\u0634\u0631\u0643\u0629\u060c<\/li>\n<li>\u0639\u0646\u062f \u062a\u0641\u0639\u064a\u0644 \u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629.<\/li>\n<\/ul>\n<p>\u0648\u0628\u0630\u0644\u0643\u060c \u064a\u062a\u0645 \u062f\u0641\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0645 \u062a\u062d\u0633\u064a\u0646 \u062a\u0648\u0642\u064a\u062a\u0647\u0627 \u0628\u062f\u0644\u0627\u064b \u0645\u0646 \u062f\u0641\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u062c\u0645\u064a\u0639 \u0627\u0644\u0623\u0631\u0628\u0627\u062d. \u0639\u0646\u062f \u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0628\u0634\u0643\u0644 \u0635\u062d\u064a\u062d\u060c \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0624\u062f\u064a \u0630\u0644\u0643 \u0625\u0644\u0649 <strong>\u062e\u0641\u0636 \u0645\u0639\u062f\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0641\u0639\u0644\u064a \u0627\u0644\u0639\u0627\u0644\u0645\u064a \u0628\u0634\u0643\u0644 \u0645\u0644\u062d\u0648\u0638<strong>.<\/p>\n<h3>5. \u0627\u0644\u062d\u0648\u0627\u0641\u0632 \u0627\u0644\u0642\u0637\u0627\u0639\u064a\u0629\u060c \u0627\u0644\u0625\u0639\u0641\u0627\u0621\u0627\u062a \u0648\u0627\u0644\u0645\u0632\u0627\u064a\u0627 \u0627\u0644\u0623\u062e\u0631\u0649<\/h3>\n<p>\u062a\u0648\u0641\u0631 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0645\u0631\u0627\u0643\u0632 \u0627\u0644\u0623\u0648\u0641\u0634\u0648\u0631 \u0648IFC \u062d\u0648\u0627\u0641\u0632 \u0623\u0648 \u062a\u062e\u0641\u064a\u0636\u0627\u062a \u0625\u0636\u0627\u0641\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u062c\u0627\u0644\u0627\u062a \u0627\u0644\u062a\u0627\u0644\u064a\u0629:<\/p>\n<ul>\n<li>\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642\u060c<\/li>\n<li>\u0627\u0644\u0646\u0642\u0644 \u0627\u0644\u0628\u062d\u0631\u064a \u0627\u0644\u062f\u0648\u0644\u064a\u060c<\/li>\n<li>\u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0644\u0644\u0645\u062c\u0645\u0648\u0639\u0627\u062a\u060c<\/li>\n<li>\u0647\u064a\u0627\u0643\u0644 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u0641\u0643\u0631\u064a\u0629 (IP).<\/li>\n<\/ul>\n<p>\u0643\u0645\u0627 \u0623\u0646 \u0627\u0644\u0625\u0639\u0641\u0627\u0621\u0627\u062a \u0645\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u0645\u063a\u0629\u060c \u0648\u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0646\u062e\u0641\u0636\u0629\u060c \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0627\u0644\u0645\u0639\u0641\u0627\u0629 \u0645\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u062a\u062e\u0641\u0636 \u0623\u064a\u0636\u064b\u0627 \u0647\u064a\u0643\u0644 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a\u0629.<\/p>\n<h3>\u0645\u0644\u062e\u0635 \u0645\u0632\u0627\u064a\u0627 \u0627\u0644\u0636\u0631\u0627\u0626\u0628<\/h3>\n<p>\u0641\u064a\u0645\u0627 \u064a\u0644\u064a \u0645\u0642\u0627\u0631\u0646\u0629 \u0639\u0627\u0645\u0629 \u0644\u0645\u0632\u0627\u064a\u0627 \u0627\u0644\u0645\u0631\u0627\u0643\u0632 \u0627\u0644\u0623\u0648\u0641\u0634\u0648\u0631 \u0645\u0642\u0627\u0631\u0646\u0629 \u0628\u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0627\u0644\u062a\u0642\u0644\u064a\u062f\u064a\u0629:<\/p>\n<table>\n<thead>\n<tr>\n<th>\u0645\u064a\u0632\u0629 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\u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629\u061b \u0636\u0631\u064a\u0628\u0629 \u0634\u0631\u0643\u0627\u062a \u0645\u0646\u062e\u0641\u0636\u0629\/\u0635\u0641\u0631\u064a\u0629\u060c \u0648\u0645\u0632\u0627\u064a\u0627 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0637\u0627\u0639\u060c \u0648\u062a\u0623\u062c\u064a\u0644 \u0627\u0644\u0636\u0631\u0627\u0626\u0628\u060c \u0648\u062d\u0645\u0627\u064a\u0629 \u0627\u0644\u0623\u0635\u0648\u0644\u060c \u0648\u0627\u0644\u062e\u0635\u0648\u0635\u064a\u0629\u060c \u0648\u0627\u0644\u0645\u0631\u0648\u0646\u0629 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629.<\/li>\n<li>\u0639\u0646\u062f \u062a\u0635\u0645\u064a\u0645\u0647\u0627 \u0628\u0634\u0643\u0644 \u062e\u0627\u0637\u0626\u061b \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0624\u062f\u064a \u0625\u0644\u0649 \u063a\u0631\u0627\u0645\u0627\u062a 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\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644.<\/p>\n","protected":false},"author":1,"featured_media":991744,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[97],"tags":[],"class_list":["post-991764","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-97"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u0627\u0644\u0628\u0639\u062f \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0623\u0648\u0641\u0634\u0648\u0631 \u0648\u0645\u0632\u0627\u064a\u0627 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 - Corpenza - \u062d\u0644\u0648\u0644 \u0639\u0627\u0644\u0645\u064a\u0629 \u0628\u0644\u0627 \u062d\u062f\u0648\u062f<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, 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