{"id":992138,"date":"2025-12-19T05:49:07","date_gmt":"2025-12-19T05:49:07","guid":{"rendered":"https:\/\/corpenza.com\/mutalabat-altaqrir-almali-alssanawiya-fi-litwania\/"},"modified":"2025-12-24T15:40:38","modified_gmt":"2025-12-24T15:40:38","slug":"mutalabat-altaqrir-almali-alssanawiya-fi-litwania","status":"publish","type":"post","link":"https:\/\/corpenza.com\/ar\/mutalabat-altaqrir-almali-alssanawiya-fi-litwania\/","title":{"rendered":"\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0641\u064a \u0644\u064a\u062a\u0648\u0627\u0646\u064a\u0627"},"content":{"rendered":"<div class=\"vgblk-rw-wrapper limit-wrapper\">\n<h2>\u0644\u0645\u0627\u0630\u0627 \u064a\u062c\u0628 \u0623\u0646 \u062a\u0623\u062e\u0630 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0641\u064a \u0644\u064a\u062a\u0648\u0627\u0646\u064a\u0627 \u0639\u0644\u0649 \u0645\u062d\u0645\u0644 \u0627\u0644\u062c\u062f\u061f<\/h2>\n<p>\n\u0625\u0646 \u0625\u0646\u0634\u0627\u0621 \u0634\u0631\u0643\u0629 \u0641\u064a \u0644\u064a\u062a\u0648\u0627\u0646\u064a\u0627 \u0647\u0648 \u062e\u0637\u0648\u0629 \u062c\u0630\u0627\u0628\u0629 \u0644\u0644\u063a\u0627\u064a\u0629 \u0644\u0641\u062a\u062d \u0627\u0644\u0633\u0648\u0642 \u0627\u0644\u0623\u0648\u0631\u0648\u0628\u064a\u0629. \u0648\u0645\u0639 \u0630\u0644\u0643\u060c \u0641\u0625\u0646 \u0643\u0644 \u0643\u064a\u0627\u0646 \u0642\u0627\u0646\u0648\u0646\u064a \u062a\u0642\u0631\u064a\u0628\u064b\u0627 \u064a\u0639\u0645\u0644 \u0641\u064a \u0644\u064a\u062a\u0648\u0627\u0646\u064a\u0627 \u0645\u0644\u0632\u0645 \u0643\u0644 \u0639\u0627\u0645 \u0628\u0625\u0639\u062f\u0627\u062f <strong>\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0648\u062a\u0642\u062f\u064a\u0645\u0647\u0627 \u0625\u0644\u0649 \u0633\u062c\u0644 \u0627\u0644\u0643\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 (Register of Legal Entities \/ Centre of Registers)<\/strong> \u0636\u0645\u0646 \u062c\u062f\u0627\u0648\u0644 \u0632\u0645\u0646\u064a\u0629 \u0635\u0627\u0631\u0645\u0629.\n<\/p>\n<p>\n\u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0624\u062f\u064a \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u0644\u0627 \u062a\u062a\u0648\u0627\u0641\u0642 \u0645\u0639 \u0627\u0644\u062c\u062f\u0648\u0644 \u0627\u0644\u0632\u0645\u0646\u064a \u0644\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0623\u0648 \u0627\u0644\u062a\u064a \u062a\u0645 \u0625\u0639\u062f\u0627\u062f\u0647\u0627 \u0628\u0645\u0639\u0627\u064a\u064a\u0631 \u062e\u0627\u0637\u0626\u0629 \u0625\u0644\u0649 \u0641\u0631\u0636 \u063a\u0631\u0627\u0645\u0627\u062a \u0648\u0641\u0642\u062f\u0627\u0646 \u0627\u0644\u062b\u0642\u0629 \u0644\u062f\u0649 \u0627\u0644\u0628\u0646\u0648\u0643 \u0648\u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646\u060c \u0628\u0644 \u0648\u062d\u062a\u0649 \u0645\u0648\u0627\u062c\u0647\u0629 \u0639\u0642\u0648\u0628\u0627\u062a \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u0649 \u0633\u062c\u0644 \u0627\u0644\u0634\u0631\u0643\u0629. \u064a\u0639\u062f \u062a\u0646\u0638\u064a\u0645 \u0647\u0630\u0647 \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0628\u0634\u0643\u0644 \u0635\u062d\u064a\u062d \u0623\u0645\u0631\u064b\u0627 \u062d\u0627\u0633\u0645\u064b\u0627\u060c \u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0631\u0643\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0639\u0645\u0644 \u0641\u064a \u0644\u064a\u062a\u0648\u0627\u0646\u064a\u0627\u060c \u0645\u062b\u0644 SPV \u0648\u0627\u0644\u0647\u064a\u0627\u0643\u0644 \u0627\u0644\u0642\u0627\u0628\u0636\u0629 \u0648\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0623\u0648 \u0627\u0644\u0641\u0631\u0642 \u0627\u0644\u0628\u0639\u064a\u062f\u0629.\n<\/p>\n<h2>\u0627\u0644\u0623\u0633\u0627\u0633 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0641\u064a \u0644\u064a\u062a\u0648\u0627\u0646\u064a\u0627<\/h2>\n<p>\n\u062a\u062a\u062d\u062f\u062f \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0641\u064a \u0644\u064a\u062a\u0648\u0627\u0646\u064a\u0627 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0623\u0631\u0628\u0639\u0629 \u0642\u0648\u0627\u0646\u064a\u0646 \u0631\u0626\u064a\u0633\u064a\u0629 \u0645\u062a\u0631\u0627\u0628\u0637\u0629:\n<\/p>\n<ul>\n<li><strong>\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 (Law on Accounting)<\/strong> \u2013 \u062a\u0633\u062c\u064a\u0644\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u064a\u0648\u0645\u064a\u0629\u060c \u062a\u0646\u0638\u064a\u0645 \u0627\u0644\u0648\u062b\u0627\u0626\u0642\u060c \u0645\u0628\u0627\u062f\u0626 \u062d\u0641\u0638 \u0627\u0644\u0633\u062c\u0644\u0627\u062a.<\/li>\n<li><strong>\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0643\u064a\u0627\u0646\u0627\u062a (Law on Financial Statements of Entities)<\/strong> \u2013 \u0645\u0627 \u0647\u064a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0644\u0632\u0645\u0629 \u0628\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0646\u0637\u0627\u0642 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a\u060c \u062a\u0646\u0633\u064a\u0642 \u0627\u0644\u0639\u0631\u0636\u060c \u0645\u0648\u0627\u0639\u064a\u062f \u0627\u0644\u0645\u0648\u0627\u0641\u0642\u0629 \u0648\u0627\u0644\u062a\u0642\u062f\u064a\u0645\u060c \u0645\u062b\u0644 \u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0625\u062f\u0627\u0631\u0629.<\/li>\n<li><strong>\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0648\u062d\u062f\u0629 \u0644\u0644\u0645\u0624\u0633\u0633\u0627\u062a (Law on Consolidated Financial Statements of Enterprises)<\/strong> \u2013 \u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u062a\u0648\u062d\u064a\u062f \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062c\u0645\u0639\u0629.<\/li>\n<li><strong>\u0642\u0627\u0646\u0648\u0646 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (Law on Audit of Financial Statements)<\/strong> \u2013 \u0641\u064a \u0623\u064a \u0627\u0644\u062d\u0627\u0644\u0627\u062a \u064a\u062c\u0628 \u0625\u062c\u0631\u0627\u0621 \u062a\u062f\u0642\u064a\u0642 \u0645\u0633\u062a\u0642\u0644 \u0625\u0644\u0632\u0627\u0645\u064a\u060c \u0646\u0637\u0627\u0642 \u0627\u0644\u062a\u062f\u0642\u064a\u0642.<\/li>\n<\/ul>\n<p>\n\u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0630\u0644\u0643\u060c \u064a\u062a\u0645 \u062a\u0637\u0628\u064a\u0642 <strong>\u0644\u0627\u0626\u062d\u0629 IAS (\u062a\u0637\u0628\u064a\u0642 IFRS \u0641\u064a \u0627\u0644\u0627\u062a\u062d\u0627\u062f \u0627\u0644\u0623\u0648\u0631\u0648\u0628\u064a)<\/strong> \u0648\u0627\u0644\u0644\u0648\u0627\u0626\u062d \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0645\u0627\u0644\u064a.\n<\/p>\n<h2>\u0645\u0627 \u0647\u064a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0644\u0632\u0645\u0629 \u0628\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0641\u064a \u0644\u064a\u062a\u0648\u0627\u0646\u064a\u0627\u061f<\/h2>\n<p>\n\u0648\u0641\u0642\u064b\u0627 \u0644\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0627\u0644\u0644\u064a\u062a\u0648\u0627\u0646\u064a\u0629\u060c \u0641\u0625\u0646 <strong>\u062a\u0642\u0631\u064a\u0628\u064b\u0627 \u062c\u0645\u064a\u0639 \u0627\u0644\u0643\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629<\/strong> \u0645\u0644\u0632\u0645\u0629 \u0628\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0648\u062a\u0642\u062f\u064a\u0645\u0647\u0627 \u0625\u0644\u0649 <strong>Register of Legal Entities<\/strong> \u0644\u0643\u0644 \u0633\u0646\u0629 \u0645\u0627\u0644\u064a\u0629. \u0639\u0627\u062f\u0629\u064b \u0645\u0627 \u062a\u0634\u0645\u0644 \u0647\u0630\u0647 \u0627\u0644\u0647\u064a\u0627\u0643\u0644:\n<\/p>\n<ul>\n<li><strong>UAB (\u0634\u0631\u0643\u0629 \u0630\u0627\u062a \u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0645\u062d\u062f\u0648\u062f\u0629 \u2013 limited \u015firketler)<\/strong><\/li>\n<li><strong>AB (\u0634\u0631\u0643\u0629 \u0645\u0633\u0627\u0647\u0645\u0629 \u0639\u0627\u0645\u0629 \u2013 anonim \u015firketler)<\/strong><\/li>\n<li><strong>\u0634\u0631\u0627\u0643\u0627\u062a \u0639\u0627\u0645\u0629 \u0648\u0634\u0631\u0627\u0643\u0627\u062a \u0645\u062d\u062f\u0648\u062f\u0629<\/strong> (general partnerships, limited partnerships)<\/li>\n<li><strong>\u0627\u0644\u062a\u0639\u0627\u0648\u0646\u064a\u0627\u062a<\/strong><\/li>\n<li><strong>\u0641\u0631\u0648\u0639 \u0648\u0645\u0643\u0627\u062a\u0628 \u062a\u0645\u062b\u064a\u0644\u064a\u0629 \u0644\u0634\u0631\u0643\u0627\u062a \u0623\u062c\u0646\u0628\u064a\u0629<\/strong> (\u0644\u0634\u0631\u0643\u0627\u062a \u0623\u062c\u0646\u0628\u064a\u0629 \u062a\u0639\u0645\u0644 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0641\u0631\u0639 \u0645\u0633\u062c\u0644 \u0641\u064a \u0644\u064a\u062a\u0648\u0627\u0646\u064a\u0627 \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u062a\u0642\u0627\u0631\u064a\u0631 \u0645\u062d\u0644\u064a\u0629)<\/li>\n<li><strong>\u062c\u0645\u0639\u064a\u0627\u062a \u0648\u0628\u0639\u0636 \u0627\u0644\u0645\u0646\u0638\u0645\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0631\u0628\u062d\u064a\u0629<\/strong> (\u062d\u0633\u0628 \u062d\u062c\u0645 \u0627\u0644\u0646\u0634\u0627\u0637\u060c \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0648\u0627\u0644\u0646\u0648\u0639)<\/li>\n<\/ul>\n<p>\n\u062d\u062a\u0649 \u0625\u0630\u0627 \u0644\u0645 \u062a\u0643\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u062a\u0639\u0645\u0644 \u0641\u0639\u0644\u064a\u064b\u0627\u060c \u0641\u064a \u0645\u0639\u0638\u0645 \u0627\u0644\u062d\u0627\u0644\u0627\u062a \u064a\u062c\u0628 \u0639\u0644\u064a\u0647\u0627 \u0625\u0639\u062f\u0627\u062f <strong>\u0628\u064a\u0627\u0646\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0633\u0646\u0648\u064a\u0629 \u0645\u0628\u0633\u0637\u0629 \u0623\u0648 &#8220;\u0635\u0641\u0631\u064a\u0629&#8221;<\/strong> \u0648\u062a\u0642\u062f\u064a\u0645\u0647\u0627. \u0625\u0646 \u0627\u0644\u0641\u0643\u0631\u0629 \u0627\u0644\u0642\u0627\u0626\u0644\u0629 &#8220;\u0644\u0645 \u062a\u062d\u062f\u062b \u0623\u064a \u0645\u0639\u0627\u0645\u0644\u0627\u062a\u060c \u0644\u0630\u0627 \u0644\u0627 \u062d\u0627\u062c\u0629 \u0644\u0644\u0625\u0628\u0644\u0627\u063a&#8221; \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0624\u062f\u064a \u0625\u0644\u0649 \u063a\u0631\u0627\u0645\u0627\u062a \u062e\u0637\u064a\u0631\u0629 \u0641\u064a \u0644\u064a\u062a\u0648\u0627\u0646\u064a\u0627.\n<\/p>\n<h2>\u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 \u0648\u0627\u0644\u0642\u064a\u0648\u062f \u0627\u0644\u0632\u0645\u0646\u064a\u0629<\/h2>\n<p>\n\u0641\u064a \u0644\u064a\u062a\u0648\u0627\u0646\u064a\u0627\u060c <strong>\u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0647\u064a 12 \u0634\u0647\u0631\u064b\u0627<\/strong>. \u064a\u0645\u0643\u0646 \u0627\u062e\u062a\u064a\u0627\u0631 \u0647\u0630\u0647 \u0627\u0644\u0641\u062a\u0631\u0629:\n<\/p>\n<ul>\n<li>\u0644\u062a\u062a\u0648\u0627\u0641\u0642 \u0645\u0639 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u062a\u0642\u0648\u064a\u0645\u064a\u0629 (1 \u064a\u0646\u0627\u064a\u0631 &#8211; 31 \u062f\u064a\u0633\u0645\u0628\u0631)\u060c \u0623\u0648<\/li>\n<li>\u0641\u062a\u0631\u0629 12 \u0634\u0647\u0631\u064b\u0627 \u0645\u062a\u062a\u0627\u0644\u064a\u0629 \u0623\u062e\u0631\u0649 \u062a\u062d\u062f\u062f\u0647\u0627 \u0627\u0644\u0634\u0631\u0643\u0629<\/li>\n<\/ul>\n<p>\n\u0628\u0634\u0643\u0644 \u0639\u0627\u0645\u060c <strong>\u0644\u0627 \u064a\u0645\u0643\u0646 \u062a\u063a\u064a\u064a\u0631 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0623\u0643\u062b\u0631 \u0645\u0646 \u0645\u0631\u0629 \u0643\u0644 5 \u0633\u0646\u0648\u0627\u062a<\/strong>. \u064a\u0645\u0643\u0646 \u062a\u062e\u0641\u064a\u0641 \u0647\u0630\u0627 \u0627\u0644\u062d\u062f \u0641\u064a \u062d\u0627\u0644\u0627\u062a \u0627\u0633\u062a\u062b\u0646\u0627\u0626\u064a\u0629 \u0645\u062b\u0644 \u062a\u0648\u0627\u0641\u0642 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u0639 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u062a\u0642\u0648\u064a\u0645\u064a\u0629.\n<\/p>\n<p>\n\u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0634\u0631\u0643\u0629 \u062c\u062f\u064a\u062f\u0629\u060c <strong>\u062a\u0628\u062f\u0623 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0623\u0648\u0644\u0649<\/strong> \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u062a\u0623\u0633\u064a\u0633 \u0648\u062a\u0633\u062a\u0645\u0631 \u062d\u062a\u0649 \u062a\u0627\u0631\u064a\u062e \u0627\u0646\u062a\u0647\u0627\u0621 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062e\u062a\u0627\u0631\u0629\u061b \u0648\u0645\u0639 \u0630\u0644\u0643\u060c <strong>\u0644\u0627 \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u062a\u062c\u0627\u0648\u0632 18 \u0634\u0647\u0631\u064b\u0627<\/strong>. \u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644\u060c \u0633\u062a\u0643\u0648\u0646 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 \u0644\u0634\u0631\u0643\u0629 UAB \u062a\u0645 \u062a\u0623\u0633\u064a\u0633\u0647\u0627 \u0641\u064a \u0633\u0628\u062a\u0645\u0628\u0631 2024 \u0648\u062a\u0646\u062a\u0647\u064a \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a 31 \u062f\u064a\u0633\u0645\u0628\u0631\u060c \u062e\u0627\u0636\u0639\u0629 \u0644\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u062d\u062f \u0627\u0644\u0623\u0642\u0635\u0649 \u0627\u0644\u0628\u0627\u0644\u063a\u0629 18 \u0634\u0647\u0631\u064b\u0627 \u0645\u0646 \u0633\u0628\u062a\u0645\u0628\u0631 2024 &#8211; 31 \u062f\u064a\u0633\u0645\u0628\u0631 2025.\n<\/p>\n<h2>\u0627\u0644\u0645\u0648\u0627\u0639\u064a\u062f \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u0629 \u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0648\u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u0645\u0648\u0627\u0641\u0642\u0629<\/h2>\n<p>\n\u0641\u064a \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0629 \u0627\u0644\u0644\u064a\u062a\u0648\u0627\u0646\u064a\u0629\u060c \u064a\u062a\u0645 \u062a\u0644\u062e\u064a\u0635 \u062c\u062f\u0648\u0644 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0639\u0627\u062f\u0629\u064b \u0643\u0645\u0627 \u064a\u0644\u064a:<br \/>\n<strong>&#8220;\u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 + 4 \u0623\u0634\u0647\u0631 + 30 \u064a\u0648\u0645\u064b\u0627&#8221;.<\/strong>\n<\/p>\n<h3>\u0627\u0644\u0623\u0634\u0647\u0631 \u0627\u0644\u0623\u0631\u0628\u0639\u0629 \u0627\u0644\u0623\u0648\u0644\u0649: \u0627\u0644\u0625\u0639\u062f\u0627\u062f \u0648\u0645\u0648\u0627\u0641\u0642\u0629 \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629<\/h3>\n<ul>\n<li><strong>\u062e\u0644\u0627\u0644 4 \u0623\u0634\u0647\u0631 \u0628\u0639\u062f \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/strong>\u060c \u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0629:\n<ul>\n<li>\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629\u060c<\/li>\n<li>\u0625\u0639\u062f\u0627\u062f \u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0633\u0646\u0648\u064a \u0625\u0630\u0627 \u0644\u0632\u0645 \u0627\u0644\u0623\u0645\u0631\u060c<\/li>\n<li>\u062a\u0642\u062f\u064a\u0645 \u0647\u0630\u0647 \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0629 <strong>\u0644\u0644\u0645\u0648\u0627\u0641\u0642\u0629 \u0641\u064a \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629<\/strong>.<\/li>\n<\/ul>\n<\/li>\n<li>\u064a\u062c\u0628 \u0623\u0646 \u064a\u062a\u0645 \u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0644\u0647\u0630\u0647 \u0627\u0644\u0641\u062a\u0631\u0629 \u0628\u062d\u064a\u062b \u062a\u0634\u0645\u0644 \u0623\u064a\u0636\u064b\u0627 \u0625\u0643\u0645\u0627\u0644 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0633\u062a\u0642\u0644 \u0625\u0644\u0632\u0627\u0645\u064a\u064b\u0627.<\/li>\n<\/ul>\n<h3>30 \u064a\u0648\u0645\u064b\u0627 \u0627\u0644\u062a\u0627\u0644\u064a\u0629: \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0625\u0644\u0649 Register of Legal Entities<\/h3>\n<ul>\n<li>\u064a\u062c\u0628 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629 \u0641\u064a \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629\u060c \u0625\u0646 \u0648\u062c\u062f\u062a\u060c \u0648\u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0633\u0646\u0648\u064a \u0648<strong>\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u062f\u0642\u0642<\/strong> \u0625\u0644\u0649 <strong>Register of Legal Entities (Centre of Registers)<\/strong> \u062e\u0644\u0627\u0644 <strong>30 \u064a\u0648\u0645\u064b\u0627 \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0645\u0648\u0627\u0641\u0642\u0629<\/strong>.<\/li>\n<li>\u0648\u0628\u0630\u0644\u0643\u060c \u064a\u062c\u0628 \u0639\u0644\u064a\u0643 \u0625\u0643\u0645\u0627\u0644 \u062c\u0645\u064a\u0639 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0648\u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0641\u0639\u0644\u064a\u064b\u0627 \u0641\u064a \u0625\u0637\u0627\u0631 \u0642\u0627\u0646\u0648\u0646\u064a \u064a\u0645\u062a\u062f <strong>\u062d\u0648\u0627\u0644\u064a 5 \u0623\u0634\u0647\u0631<\/strong> \u0628\u062f\u0621\u064b\u0627 \u0645\u0646 \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/li>\n<\/ul>\n<h2>\u0645\u0627 \u0647\u064a \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0639\u0645\u0648\u0644 \u0628\u0647\u0627\u061f \u0647\u0644 \u0647\u064a IFRS \u0623\u0645 BAS \u0627\u0644\u0644\u064a\u062a\u0648\u0627\u0646\u064a\u0629\u061f<\/h2>\n<p>\n\u062a\u0642\u0648\u0645 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u0644\u064a\u062a\u0648\u0627\u0646\u064a\u0627 \u0628\u0625\u0639\u062f\u0627\u062f \u0628\u064a\u0627\u0646\u0627\u062a\u0647\u0627 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0623\u062d\u062f \u0625\u0637\u0627\u0631\u064a\u0646 \u0645\u062d\u0627\u0633\u0628\u064a\u064a\u0646 \u0631\u0626\u064a\u0633\u064a\u064a\u0646:\n<\/p>\n<ul>\n<li><strong>\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0644\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0644\u064a\u062a\u0648\u0627\u0646\u064a\u0629 (BAS \/ LBAS)<\/strong> \u2013 GAAP \u0627\u0644\u0645\u062d\u0644\u064a. \u064a\u0639\u062a\u0645\u062f \u0639\u0644\u0649 IFRS \u0648\u0644\u0643\u0646\u0647 \u064a\u062a\u0645\u062a\u0639 \u0628\u0647\u064a\u0643\u0644 \u0645\u0628\u0633\u0637\u061b \u0648\u0647\u0648 \u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0623\u0633\u0627\u0633\u064a \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u0648\u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0629.<\/li>\n<li><strong>IFRS \u0627\u0644\u0645\u0639\u062a\u0645\u062f \u0645\u0646 \u0627\u0644\u0627\u062a\u062d\u0627\u062f \u0627\u0644\u0623\u0648\u0631\u0648\u0628\u064a (EU-endorsed IFRS)<\/strong> \u2013 \u0625\u0644\u0632\u0627\u0645\u064a \u0628\u0634\u0643\u0644 \u062e\u0627\u0635 \u0644\u0644\u0643\u064a\u0627\u0646\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 (PIE).<\/li>\n<\/ul>\n<h3>\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0644\u0632\u0645\u0629 \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 IFRS (\u0643\u064a\u0627\u0646\u0627\u062a \u0630\u0627\u062a \u0645\u0635\u0644\u062d\u0629 \u0639\u0627\u0645\u0629)<\/h3>\n<p>\n\u0648\u0641\u0642\u064b\u0627 \u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0645\u0644\u0641 IFAC \u0627\u0644\u062e\u0627\u0635 \u0628\u0644\u064a\u062a\u0648\u0627\u0646\u064a\u0627\u060c \u0641\u0625\u0646 <strong>\u0627\u0644\u0643\u064a\u0627\u0646\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 (Public Interest Entities \/ PIE)<\/strong> \u0645\u0644\u0632\u0645\u0629 \u0628\u062a\u0637\u0628\u064a\u0642 <strong>IFRS \u0627\u0644\u0645\u0639\u062a\u0645\u062f \u0645\u0646 \u0627\u0644\u0627\u062a\u062d\u0627\u062f \u0627\u0644\u0623\u0648\u0631\u0648\u0628\u064a<\/strong> \u0641\u064a \u0628\u064a\u0627\u0646\u0627\u062a\u0647\u0627 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0641\u0631\u062f\u064a\u0629 \u0648\u0627\u0644\u0645\u062c\u0645\u0639\u0629. \u062a\u0634\u0645\u0644 \u0647\u0630\u0647 \u0627\u0644\u0641\u0626\u0629 \u0639\u0627\u062f\u0629\u064b:\n<\/p>\n<ul>\n<li>\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \/ \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629\u060c<\/li>\n<li>\u0627\u0644\u0628\u0646\u0648\u0643 \u0648\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646\u064a\u0629 \u0627\u0644\u0623\u062e\u0631\u0649\u060c<\/li>\n<li>\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0623\u0645\u064a\u0646\u060c<\/li>\n<li>\u0635\u0646\u0627\u062f\u064a\u0642 \u0627\u0644\u062a\u0642\u0627\u0639\u062f\u060c \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u060c \u0627\u0644\u0648\u0633\u0637\u0627\u0621\u060c<\/li>\n<li>\u0628\u0639\u0636 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u063a\u064a\u0631\u0647\u0627 \u0645\u0646 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062d\u062f\u062f\u0647\u0627 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u0634\u0643\u0644 \u062e\u0627\u0635.<\/li>\n<\/ul>\n<h3>\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u0648\u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0629 \u0648\u063a\u064a\u0631\u0647\u0627<\/h3>\n<p>\n<strong>\u062c\u0645\u064a\u0639 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u062e\u0627\u0631\u062c PIE<\/strong>\u060c \u0623\u064a \u0645\u0639\u0638\u0645 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u0648\u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0629 \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062e\u0627\u0635\u0629:\n<\/p>\n<ul>\n<li>\u064a\u0645\u0643\u0646\u0647\u0627 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 <strong>IFRS<\/strong> \u0625\u0630\u0627 \u0631\u063a\u0628\u062a\u060c<\/li>\n<li>\u0623\u0648 \u064a\u0645\u0643\u0646\u0647\u0627 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 <strong>\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0644\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0644\u064a\u062a\u0648\u0627\u0646\u064a\u0629 (BAS\/LBAS)<\/strong>.<\/li>\n<\/ul>\n<p>\n\u0644\u0645 \u062a\u0639\u062a\u0645\u062f \u0644\u064a\u062a\u0648\u0627\u0646\u064a\u0627 IFRS for SMEs \u0643\u0625\u0637\u0627\u0631 \u0645\u0646\u0641\u0635\u0644. \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a\u060c \u0641\u0625\u0646 \u0627\u0644\u062e\u064a\u0627\u0631\u0627\u062a \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u0648\u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0629 \u0647\u064a <strong>IFRS \u0627\u0644\u0643\u0627\u0645\u0644\u0629<\/strong> \u0623\u0648 <strong>BAS \u0627\u0644\u0645\u062d\u0644\u064a\u0629<\/strong>. \u0628\u064a\u0646\u0645\u0627 \u062a\u0641\u0636\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0642\u062f\u0645 \u062a\u0642\u0627\u0631\u064a\u0631 \u0644\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0627\u0644\u062f\u0648\u0644\u064a\u064a\u0646 \u0639\u0627\u062f\u0629\u064b \u0627\u0633\u062a\u062e\u062f\u0627\u0645 IFRS\u060c \u0641\u0625\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u0648\u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0629 \u0627\u0644\u062a\u064a \u062a\u0631\u0643\u0632 \u0641\u0642\u0637 \u0639\u0644\u0649 \u0627\u0644\u0633\u0648\u0642 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u062a\u0633\u062a\u062e\u062f\u0645 BAS \u0628\u0633\u0628\u0628 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0645\u0628\u0633\u0637\u0629.\n<\/p>\n<h2>\u0646\u0637\u0627\u0642 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629: \u0645\u0627 \u0647\u064a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629\u061f<\/h2>\n<p>\n\u062a\u062e\u062a\u0644\u0641 \u0645\u062c\u0645\u0648\u0639\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u062a\u064a \u0633\u064a\u062a\u0645 \u0625\u0639\u062f\u0627\u062f\u0647\u0627 \u062d\u0633\u0628 \u062d\u062c\u0645 \u0627\u0644\u0634\u0631\u0643\u0629 (\u0635\u063a\u064a\u0631\u0629 \u062c\u062f\u064b\u0627\u060c \u0635\u063a\u064a\u0631\u0629\u060c \u0645\u062a\u0648\u0633\u0637\u0629\u060c \u0643\u0628\u064a\u0631\u0629). \u0648\u0645\u0639 \u0630\u0644\u0643\u060c \u0628\u0634\u0643\u0644 \u0639\u0627\u0645\u060c \u062a\u062a\u0643\u0648\u0646 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0641\u064a \u0644\u064a\u062a\u0648\u0627\u0646\u064a\u0627 \u0645\u0646 \u0627\u0644\u0639\u0646\u0627\u0635\u0631 \u0627\u0644\u062a\u0627\u0644\u064a\u0629:\n<\/p>\n<ul>\n<li><strong>\u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 (Statement of Financial Position)<\/strong> \u2013 \u0627\u0644\u0623\u0635\u0648\u0644\u060c \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0648\u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629.<\/li>\n<li><strong>\u0628\u064a\u0627\u0646 \u0627\u0644\u062f\u062e\u0644 (Profit and Loss Statement \/ Income Statement)<\/strong> \u2013 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a\u060c \u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0648\u0635\u0627\u0641\u064a \u0627\u0644\u0631\u0628\u062d \/ \u0627\u0644\u062e\u0633\u0627\u0631\u0629.<\/li>\n<li><strong>\u0628\u064a\u0627\u0646 \u0627\u0644\u062a\u062f\u0641\u0642 \u0627\u0644\u0646\u0642\u062f\u064a (Cash Flow Statement)<\/strong> \u2013 \u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u0645\u0646 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629\u060c \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0648\u0627\u0644\u062a\u0645\u0648\u064a\u0644 (\u0625\u0644\u0632\u0627\u0645\u064a \u0644\u0645\u0639\u0638\u0645 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u0628\u0627\u0633\u062a\u062b\u0646\u0627\u0621 \u0627\u0644\u0642\u0644\u064a\u0644).<\/li>\n<li><strong>\u0628\u064a\u0627\u0646 \u0627\u0644\u062a\u063a\u064a\u0631 \u0641\u064a \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 (Statement of Changes in Equity)<\/strong> \u2013 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644\u060c \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0637\u064a\u0627\u062a \u0648\u062d\u0631\u0643\u0627\u062a \u0627\u0644\u0623\u0631\u0628\u0627\u062d \/ \u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0645\u0646 \u0627\u0644\u0633\u0646\u0648\u0627\u062a \u0627\u0644\u0633\u0627\u0628\u0642\u0629.<\/li>\n<li><strong>\u0627\u0644\u0645\u0644\u0627\u062d\u0638\u0627\u062a \u0627\u0644\u062a\u0641\u0633\u064a\u0631\u064a\u0629 (Explanatory Notes)<\/strong> \u2013 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629\u060c \u0627\u0644\u0634\u0631\u0648\u062d\u0627\u062a \u0627\u0644\u062a\u0641\u0635\u064a\u0644\u064a\u0629 \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0628\u0646\u0648\u062f\u060c \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a\u060c \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0645\u0639 \u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629\u060c \u0625\u0644\u062e.<\/li>\n<li><strong>\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \/ \u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0633\u0646\u0648\u064a (Management \/ Annual Report)<\/strong> \u2013 \u0625\u0644\u0632\u0627\u0645\u064a \u0628\u0634\u0643\u0644 \u062e\u0627\u0635 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0629 \u0648\u0627\u0644\u0643\u0628\u064a\u0631\u0629\u060c \u0648\u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062a\u062c\u0627\u0648\u0632 \u0639\u062a\u0628\u0627\u062a \u0645\u0639\u064a\u0646\u0629.<\/li>\n<\/ul>\n<h3>\u0627\u0644\u062a\u0628\u0633\u064a\u0637\u0627\u062a \u062d\u0633\u0628 \u0627\u0644\u062d\u062c\u0645<\/h3>\n<p>\n\u062a\u0635\u0646\u0641 \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0627\u0644\u0644\u064a\u062a\u0648\u0627\u0646\u064a\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0639\u0627\u062f\u0629\u064b \u0625\u0644\u0649 <strong>\u0635\u063a\u064a\u0631\u0629 \u062c\u062f\u064b\u0627\u060c \u0635\u063a\u064a\u0631\u0629\u060c \u0645\u062a\u0648\u0633\u0637\u0629 \u0648\u0643\u0628\u064a\u0631\u0629<\/strong> \u0648\u062a\u062f\u0631\u062c \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0648\u0641\u0642\u064b\u0627 \u0644\u0630\u0644\u0643:\n<\/p>\n<ul>\n<li><strong>\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u062c\u062f\u064b\u0627 (very small entities)<\/strong>\n<ul>\n<li>\u064a\u0645\u0643\u0646\u0647\u0627 \u0625\u0639\u062f\u0627\u062f <strong>\u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u062e\u062a\u0635\u0631\u0629 \u0645\u0646 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/strong> \u0641\u064a \u0628\u0639\u0636 \u0627\u0644\u062d\u0627\u0644\u0627\u062a (\u0639\u0627\u062f\u0629\u064b \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0648\u0628\u064a\u0627\u0646 \u0627\u0644\u062f\u062e\u0644).<\/li>\n<li>\u0639\u0646\u062f\u0645\u0627 \u062a\u0633\u062a\u0648\u0641\u064a \u0627\u0644\u0634\u0631\u0648\u0637 \u0627\u0644\u062a\u064a \u064a\u0646\u0635 \u0639\u0644\u064a\u0647\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u060c \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0643\u0648\u0646 <strong>\u0645\u0639\u0641\u0627\u0629 \u0645\u0646 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0645\u0644\u0627\u062d\u0638\u0627\u062a<\/strong>\u061b \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u062d\u0627\u0644\u0629\u060c \u062a\u0643\u0648\u0646 \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0641\u0642\u0637.<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0635\u063a\u064a\u0631\u0629 (small entities)<\/strong>\n<ul>\n<li>\u064a\u0645\u0643\u0646\u0647\u0627 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u062a\u0646\u0633\u064a\u0642\u0627\u062a \u0645\u0628\u0633\u0637\u0629\u060c \u0648\u0644\u0643\u0646 \u064a\u062c\u0628 \u0639\u0644\u064a\u0647\u0627 \u0639\u0627\u062f\u0629\u064b \u062a\u0642\u062f\u064a\u0645 <strong>\u0645\u062c\u0645\u0648\u0639\u0629 \u062a\u0642\u0627\u0631\u064a\u0631 \u0623\u0633\u0627\u0633\u064a\u0629 \u0648\u0628\u0639\u0636 \u0627\u0644\u0645\u0644\u0627\u062d\u0638\u0627\u062a<\/strong>.<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0629 \u0648\u0627\u0644\u0643\u0628\u064a\u0631\u0629 (medium &#038; large entities)<\/strong>\n<ul>\n<li>\u0645\u0644\u0632\u0645\u0629 \u0628\u0625\u0639\u062f\u0627\u062f <strong>\u0645\u062c\u0645\u0648\u0639\u0629 \u0643\u0627\u0645\u0644\u0629 \u0645\u0646 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/strong>: \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629\u060c \u0628\u064a\u0627\u0646 \u0627\u0644\u062f\u062e\u0644\u060c \u0628\u064a\u0627\u0646 \u0627\u0644\u062a\u062f\u0641\u0642 \u0627\u0644\u0646\u0642\u062f\u064a\u060c \u0628\u064a\u0627\u0646 \u0627\u0644\u062a\u063a\u064a\u0631 \u0641\u064a \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0648\u0627\u0644\u0645\u0644\u0627\u062d\u0638\u0627\u062a.<\/li>\n<li>\u0639\u0627\u062f\u0629\u064b \u0645\u0627 \u064a\u062a\u0639\u064a\u0646 \u0639\u0644\u064a\u0647\u0645 \u0623\u064a\u0636\u064b\u0627 \u0625\u0639\u062f\u0627\u062f <strong>\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 (annual\/management report)<\/strong>.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>\n\u062a\u062a\u063a\u064a\u0631 \u0627\u0644\u062d\u062f\u0648\u062f \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0629 \u0641\u064a \u0627\u0644\u062a\u0635\u0646\u064a\u0641 \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a\u060c \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0648\u0639\u062f\u062f \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0645\u0646 \u0648\u0642\u062a \u0644\u0622\u062e\u0631. \u0645\u0646 \u0627\u0644\u062c\u064a\u062f \u0623\u0646 \u064a\u0642\u0648\u0645 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u0648\u0646 \u0648\u0627\u0644\u0645\u062f\u064a\u0631\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0648\u0646 \u0627\u0644\u0630\u064a\u0646 \u064a\u062e\u0637\u0637\u0648\u0646 \u0644\u0625\u0646\u0634\u0627\u0621 \u0647\u064a\u0643\u0644 \u0641\u064a \u0644\u064a\u062a\u0648\u0627\u0646\u064a\u0627 \u0628\u0625\u062c\u0631\u0627\u0621 <strong>\u062a\u062d\u0644\u064a\u0644 \u0645\u0642\u0627\u064a\u064a\u0633<\/strong> \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645 \u0627\u0644\u062d\u062f\u064a\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0642\u0628\u0644 \u0627\u062a\u062e\u0627\u0630 \u0642\u0631\u0627\u0631 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631.\n<\/p>\n<h2>\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062c\u0645\u0639\u0629 \u0648\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0648\u062d\u062f\u0629<\/h2>\n<p>\n\u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0634\u0631\u0643\u0629 \u0641\u064a \u0644\u064a\u062a\u0648\u0627\u0646\u064a\u0627 \u062a\u0633\u064a\u0637\u0631 \u0639\u0644\u0649 \u0634\u0631\u0643\u0627\u062a \u0623\u062e\u0631\u0649 \u0648\u062a\u0639\u062a\u0628\u0631 <strong>\u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0623\u0645 (parent)<\/strong> \u0644\u0645\u062c\u0645\u0648\u0639\u0629\u060c \u0641\u0647\u064a \u0645\u0644\u0632\u0645\u0629 \u0641\u064a \u0645\u0639\u0638\u0645 \u0627\u0644\u062d\u0627\u0644\u0627\u062a \u0628\u0625\u0639\u062f\u0627\u062f <strong>\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0627\u0644\u0645\u0648\u062d\u062f\u0629<\/strong>.\n<\/p>\n<ul>\n<li>\u062a\u0634\u0645\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0648\u062d\u062f\u0629 <strong>\u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0623\u0645 \u0648\u062c\u0645\u064a\u0639 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0627\u0628\u0639\u0629<\/strong>. \u0644\u0627 \u064a\u0647\u0645 \u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0645\u0633\u062c\u0644\u0629 \u0641\u064a \u0644\u064a\u062a\u0648\u0627\u0646\u064a\u0627 \u0623\u0648 \u0641\u064a \u0628\u0644\u062f \u0622\u062e\u0631.<\/li>\n<li>\u062a\u064f\u0646\u0638\u0645 \u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u062a\u0648\u062d\u064a\u062f \u0628\u0645\u0648\u062c\u0628 <strong>\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0648\u062d\u062f\u0629 \u0644\u0644\u0645\u0624\u0633\u0633\u0627\u062a<\/strong>.<\/li>\n<li>\u0639\u0627\u062f\u0629\u064b \u0645\u0627 \u064a\u0631\u0627\u0641\u0642 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0648\u062d\u062f\u0629 <strong>\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0648\u062d\u062f<\/strong>.<\/li>\n<li>\u0628\u0627\u0644\u062a\u0648\u0627\u0632\u064a \u0645\u0639 \u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0627\u0644\u0627\u062a\u062d\u0627\u062f \u0627\u0644\u0623\u0648\u0631\u0648\u0628\u064a\u060c \u064a\u062c\u0628 \u0639\u0644\u0649 <strong>\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062c\u0645\u0639\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u063a\u064a\u0631\u0647\u0627 \u0645\u0646 \u0645\u062c\u0645\u0648\u0639\u0627\u062a PIE<\/strong> \u0625\u0639\u062f\u0627\u062f \u0628\u064a\u0627\u0646\u0627\u062a\u0647\u0627 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0648\u062d\u062f\u0629 \u0648\u0641\u0642\u064b\u0627 \u0644\u0640 <strong>IFRS<\/strong>.<\/li>\n<\/ul>\n<h2>\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0633\u062a\u0642\u0644 \u0627\u0644\u0625\u0644\u0632\u0627\u0645\u064a: \u0645\u0627 \u0647\u064a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u062a\u062f\u0642\u064a\u0642\u061f<\/h2>\n<p>\n\u064a\u062a\u0639\u0644\u0642 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0633\u062a\u0642\u0644 \u0644\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0641\u064a \u0644\u064a\u062a\u0648\u0627\u0646\u064a\u0627 \u0628\u0646\u0648\u0639 \u0627\u0644\u0634\u0631\u0643\u0629 \u0648\u0628\u0639\u0636 \u0627\u0644\u062d\u062f\u0648\u062f <strong>\u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629\u060c \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0648\u0639\u062f\u062f \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646<\/strong>.\n<\/p>\n<p>\n\u0648\u0641\u0642\u064b\u0627 \u0644\u0644\u0645\u0644\u062e\u0635\u0627\u062a \u0627\u0644\u062a\u0637\u0628\u064a\u0642\u064a\u0629\u060c \u064a\u064f\u0639\u062a\u0628\u0631 \u0623\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u062e\u0627\u0636\u0639\u0629 <strong>\u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0633\u062a\u0642\u0644 \u0627\u0644\u0625\u0644\u0632\u0627\u0645\u064a<\/strong> \u0625\u0630\u0627 \u062a\u062c\u0627\u0648\u0632\u062a <strong>\u0627\u062b\u0646\u064a\u0646 \u0639\u0644\u0649 \u0627\u0644\u0623\u0642\u0644<\/strong> \u0645\u0646 \u0627\u0644\u062d\u062f\u0648\u062f \u0627\u0644\u062a\u0627\u0644\u064a\u0629 \u062e\u0644\u0627\u0644 <strong>\u0633\u0646\u062a\u064a\u0646 \u0645\u062a\u062a\u0627\u0644\u064a\u062a\u064a\u0646<\/strong>:\n<\/p>\n<ul>\n<li><strong>\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0635\u0627\u0641\u064a\u0629 > 3.5 \u0645\u0644\u064a\u0648\u0646 \u064a\u0648\u0631\u0648<\/strong><\/li>\n<li><strong>\u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0623\u0635\u0648\u0644 > 1.8 \u0645\u0644\u064a\u0648\u0646 \u064a\u0648\u0631\u0648<\/strong><\/li>\n<li><strong>\u0645\u062a\u0648\u0633\u0637 \u0639\u062f\u062f \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 > 50<\/strong><\/li>\n<\/ul>\n<p>\n\u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0630\u0644\u0643:\n<\/p>\n<ul>\n<li><strong>\u0627\u0644\u0643\u064a\u0627\u0646\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 (PIE)<\/strong> \u2013 \u062a\u062e\u0636\u0639 \u062f\u0627\u0626\u0645\u064b\u0627 \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0625\u0644\u0632\u0627\u0645\u064a \u0628\u063a\u0636 \u0627\u0644\u0646\u0638\u0631 \u0639\u0646 \u062d\u062c\u0645\u0647\u0627.<\/li>\n<li>\u0628\u0639\u0636 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0642\u0637\u0627\u0639\u0627\u062a \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u062e\u0627\u0635\u0629 \u0642\u062f \u062a\u062e\u0636\u0639 \u0623\u064a\u0636\u064b\u0627 \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0625\u0644\u0632\u0627\u0645\u064a \u0628\u063a\u0636 \u0627\u0644\u0646\u0638\u0631 \u0639\u0646 \u062d\u062c\u0645\u0647\u0627.<\/li>\n<li>\u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0635\u063a\u064a\u0631\u0629\u060c \u064a\u0643\u0648\u0646 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 <strong>\u0627\u062e\u062a\u064a\u0627\u0631\u064a\u064b\u0627<\/strong>\u061b \u0648\u0645\u0639 \u0630\u0644\u0643\u060c \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0635\u0628\u062d \u0625\u0644\u0632\u0627\u0645\u064a\u064b\u0627 \u0641\u0639\u0644\u064a\u064b\u0627 \u0625\u0630\u0627 \u0637\u0644\u0628\u0647 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631 \u0623\u0648 \u0627\u0644\u0628\u0646\u0643 \u0623\u0648 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0645\u0627\u0646\u062d\u0629.<\/li>\n<\/ul>\n<p>\n\u064a\u062c\u0628 \u0623\u0646 \u064a\u062a\u0645 \u0625\u0643\u0645\u0627\u0644 \u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0642\u0628\u0644 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0645\u0648\u0627\u0641\u0642\u0629 \u0639\u0644\u0649 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u064a\u062c\u0628 \u0623\u0646 \u064a\u0643\u0648\u0646 \u062c\u0632\u0621\u064b\u0627 \u0645\u0646 \u0627\u0644\u0645\u0644\u0641 \u0627\u0644\u0645\u0642\u062f\u0645 \u0625\u0644\u0649 <strong>Register of Legal Entities<\/strong>.\n<\/p>\n<h2>\u0627\u0644\u0625\u0628\u0644\u0627\u063a\u060c \u0627\u0644\u0646\u0634\u0631 \u0648\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629<\/h2>\n<h3>\u0623\u064a\u0646 \u064a\u062a\u0645 \u0627\u0644\u0625\u0628\u0644\u0627\u063a\u061f<\/h3>\n<ul>\n<li>\u064a\u062c\u0628 \u062a\u0642\u062f\u064a\u0645 \u062c\u0645\u064a\u0639 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 (\u0627\u0644\u0641\u0631\u062f\u064a\u0629 \u0648\u0627\u0644\u0645\u062c\u0645\u0639\u0629 \u0625\u0630\u0627 \u0644\u0632\u0645 \u0627\u0644\u0623\u0645\u0631)\u060c \u0645\u0639 <strong>\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0625\u062f\u0627\u0631\u0629<\/strong> \u0648<strong>\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0645\u0633\u062a\u0642\u0644<\/strong> \u0625\u0644\u0649 <strong>Register of Legal Entities (Centre of Registers)<\/strong>.<\/li>\n<li>\u062a\u0634\u0643\u0644 \u0647\u0630\u0647 \u0627\u0644\u0633\u062c\u0644\u0627\u062a \u0645\u0646\u0635\u0629 \u0645\u0631\u0643\u0632\u064a\u0629 \u0644\u0641\u062a\u062d \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a <strong>\u0644\u0644\u0648\u0635\u0648\u0644 \u0627\u0644\u0639\u0627\u0645 \u0648\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629<\/strong>.<\/li>\n<\/ul>\n<h3>\u0627\u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0648XBRL\/ESEF<\/h3>\n<p>\n\u0644\u0642\u062f \u0627\u0646\u062a\u0642\u0644\u062a \u0644\u064a\u062a\u0648\u0627\u0646\u064a\u0627\u060c \u0643\u0648\u0646\u0647\u0627 \u0639\u0636\u0648\u064b\u0627 \u0641\u064a \u0627\u0644\u0627\u062a\u062d\u0627\u062f \u0627\u0644\u0623\u0648\u0631\u0648\u0628\u064a\u060c \u0625\u0644\u0649 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u064b\u0627 \u0648\u0628\u062a\u0646\u0633\u064a\u0642 \u0628\u064a\u0627\u0646\u0627\u062a \u0645\u0646\u0638\u0645 \u0644\u0628\u0639\u0636 \u0627\u0644\u0645\u0635\u062f\u0631\u064a\u0646. \u062e\u0627\u0635\u0629\u064b \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062f\u0631\u062c\u0629 \u0641\u064a \u0627\u0644\u0628\u0648\u0631\u0635\u0629\u060c \u064a\u062a\u0645 \u062a\u0637\u0628\u064a\u0642 \u0645\u062a\u0637\u0644\u0628\u0627\u062a <strong>XBRL<\/strong> \u0628\u0645\u0648\u062c\u0628 \u0644\u0627\u0626\u062d\u0629 <strong>ESEF (European Single Electronic Format)<\/strong> \u0631\u0642\u0645 2018\/815.\n<\/p>\n<p>\n\u064a\u062a\u0637\u0644\u0628 \u0630\u0644\u0643 \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0641\u064a \u0644\u064a\u062a\u0648\u0627\u0646\u064a\u0627 \u0625\u0639\u062f\u0627\u062f \u0628\u064a\u0627\u0646\u0627\u062a\u0647\u0627 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u062a\u0646\u0633\u064a\u0642 \u064a\u0645\u0643\u0646 \u0642\u0631\u0627\u0621\u062a\u0647 \u0628\u0648\u0627\u0633\u0637\u0629 \u0627\u0644\u0622\u0644\u0627\u062a\u060c \u0645\u0645\u0627 \u064a\u062c\u0639\u0644\u0647\u0627 \u0623\u0643\u062b\u0631 \u0642\u0627\u0628\u0644\u064a\u0629 \u0644\u0644\u0645\u0642\u0627\u0631\u0646\u0629 \u0644\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646.\n<\/p>\n<h2>\u0627\u0644\u0639\u0642\u0648\u0628\u0627\u062a \u0648\u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0641\u064a \u062d\u0627\u0644\u0629 \u0639\u062f\u0645 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644<\/h2>\n<p>\n\u0644\u0642\u062f \u0634\u062f\u062f\u062a \u0627\u0644\u0633\u0644\u0637\u0627\u062a \u0627\u0644\u0644\u064a\u062a\u0648\u0627\u0646\u064a\u0629 \u0641\u064a \u0627\u0644\u0633\u0646\u0648\u0627\u062a \u0627\u0644\u0623\u062e\u064a\u0631\u0629 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0639\u0644\u0649 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u0645\u062d\u062f\u062f \u0648\u0628\u0634\u0643\u0644 \u0635\u062d\u064a\u062d. \u0641\u064a \u062d\u0627\u0644\u0629 \u0627\u0646\u062a\u0647\u0627\u0643 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a:\n<\/p>\n<ul>\n<li><strong>\u063a\u0631\u0627\u0645\u0627\u062a \u0625\u062f\u0627\u0631\u064a\u0629<\/strong> \u2013 \u064a\u062a\u0645 \u0641\u0631\u0636 \u063a\u0631\u0627\u0645\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0627\u0644\u0647\u064a\u0626\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0627\u0644\u062a\u064a \u0644\u0627 \u062a\u0642\u062f\u0645 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u0645\u062d\u062f\u062f \u0623\u0648 \u0644\u0627 \u062a\u0642\u062f\u0645\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u0625\u0637\u0644\u0627\u0642.<\/li>\n<li><strong>\u0639\u0642\u0648\u0628\u0627\u062a \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0633\u062c\u0644<\/strong> \u2013 \u0641\u064a \u062d\u0627\u0644\u0627\u062a \u0627\u0644\u062a\u0623\u062e\u064a\u0631 \u0627\u0644\u0645\u0641\u0631\u0637 \u0623\u0648 \u0627\u0644\u0627\u0646\u062a\u0647\u0627\u0643\u0627\u062a \u0627\u0644\u0645\u062a\u0643\u0631\u0631\u0629\u060c \u0642\u062f \u064a\u062a\u0623\u062b\u0631 \u0648\u0636\u0639 \u0627\u0644\u0634\u0631\u0643\u0629 \u0641\u064a \u0627\u0644\u0633\u062c\u0644 \u0628\u0634\u0643\u0644 \u0633\u0644\u0628\u064a\u060c \u0645\u0645\u0627 \u0642\u062f \u064a\u0624\u062f\u064a \u0625\u0644\u0649 \u0645\u0646\u0639 \u0628\u0639\u0636 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a.<\/li>\n<li><strong>\u0641\u0642\u062f\u0627\u0646 \u0627\u0644\u0633\u0645\u0639\u0629 \u0644\u062f\u0649 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0648\u0627\u0644\u0628\u0646\u0648\u0643<\/strong> \u2013 \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0624\u062f\u064a \u0641\u0642\u062f\u0627\u0646 \u0627\u0644\u062b\u0642\u0629\u060c \u062e\u0627\u0635\u0629\u064b \u062a\u062c\u0627\u0647 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0627\u0644\u062f\u0648\u0644\u064a\u064a\u0646 \u0623\u0648 \u0627\u0644\u0628\u0646\u0648\u0643\u060c \u0625\u0644\u0649 \u0632\u064a\u0627\u062f\u0629 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0623\u0648 \u062a\u0636\u064a\u064a\u0642 \u0642\u0646\u0648\u0627\u062a \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646.<\/li>\n<li><strong>\u0645\u0631\u0627\u062c\u0639\u0627\u062a \u0636\u0631\u064a\u0628\u064a\u0629<\/strong> \u2013 \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0632\u064a\u062f \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u063a\u064a\u0631 \u0627\u0644\u0645\u062a\u0633\u0642\u0629 \u0623\u0648 \u0627\u0644\u062a\u064a \u0644\u0645 \u064a\u062a\u0645 \u062a\u0642\u062f\u064a\u0645\u0647\u0627 \u0645\u0646 \u062f\u0631\u062c\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0644\u062f\u064a\u0643 \u0644\u062f\u0649 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628.<\/li>\n<\/ul>\n<p>\n\u062a\u062a\u0637\u0644\u0628 \u0625\u062f\u0627\u0631\u0629 \u0647\u0630\u0647 \u0627\u0644\u0645\u062e\u0627\u0637\u0631\u060c \u062e\u0627\u0635\u0629\u064b \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0647\u064a\u0627\u0643\u0644 \u0627\u0644\u062c\u0645\u0627\u0639\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629\u060c \u0648\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0645\u0631\u062e\u0635\u0629 \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0631\u0643\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0639\u0645\u0644 \u0645\u0639 \u0641\u0631\u0642 \u0628\u0639\u064a\u062f\u0629 \u0641\u064a \u0644\u064a\u062a\u0648\u0627\u0646\u064a\u0627\u060c \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 <strong>\u0627\u0645\u062a\u062b\u0627\u0644 (compliance)<\/strong> \u0635\u062d\u064a\u062d\u0629.\n<\/p>\n<h2>\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0644\u064a\u062a\u0648\u0627\u0646\u064a\u0627 \u2013 \u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0631\u0643\u064a\u0629<\/h2>\n<p>\n\u0625\u0646 \u0625\u0646\u0634\u0627\u0621 \u0634\u0631\u0643\u0629 UAB \u0623\u0648 AB \u0641\u064a \u0644\u064a\u062a\u0648\u0627\u0646\u064a\u0627 \u0648\u0625\u062f\u0627\u0631\u062a\u0647\u0627 \u0645\u0646 \u062a\u0631\u0643\u064a\u0627 \u064a\u0623\u062a\u064a \u0645\u0639 \u0628\u0639\u0636 \u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a \u0627\u0644\u0641\u0631\u064a\u062f\u0629:\n<\/p>\n<ul>\n<li><strong>\u0627\u062e\u062a\u064a\u0627\u0631 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631<\/strong> \u2013 \u0642\u062f \u062a\u0636\u0637\u0631 \u0625\u0644\u0649 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 IFRS \u0644\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u062c\u0645\u0627\u0639\u064a\u0629\u060c \u0628\u064a\u0646\u0645\u0627 \u062a\u0633\u062a\u062e\u062f\u0645 BAS \u0644\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0647\u064a\u0626\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629. \u062a\u062c\u0639\u0644 \u0647\u0630\u0647 \u0627\u0644\u0647\u064a\u0643\u0644\u064a\u0629 \u0627\u0644\u062b\u0646\u0627\u0626\u064a\u0629 \u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0648\u0627\u0644\u062a\u0648\u062d\u064a\u062f \u0623\u0645\u0631\u064b\u0627 \u062a\u0642\u0646\u064a\u064b\u0627.<\/li>\n<li><strong>\u0627\u0644\u062a\u0648\u0627\u0641\u0642 \u0627\u0644\u0632\u0645\u0646\u064a<\/strong> \u2013 \u0642\u062f \u064a\u0624\u062f\u064a \u062a\u0648\u0627\u0641\u0642 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u062c\u0645\u0627\u0639\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0639\u0645\u0644 \u0648\u0641\u0642\u064b\u0627 \u0644\u0644\u062a\u0642\u0648\u064a\u0645 \u0645\u0646 1 \u064a\u0646\u0627\u064a\u0631 \u0625\u0644\u0649 31 \u062f\u064a\u0633\u0645\u0628\u0631 \u0641\u064a \u062a\u0631\u0643\u064a\u0627 \u0645\u0639 \u0633\u0646\u0629 \u0645\u0627\u0644\u064a\u0629 \u0645\u062e\u062a\u0644\u0641\u0629 \u0645\u062e\u062a\u0627\u0631\u0629 \u0641\u064a \u0644\u064a\u062a\u0648\u0627\u0646\u064a\u0627 \u0625\u0644\u0649 \u0639\u0628\u0621 \u0639\u0645\u0644 \u0625\u0636\u0627\u0641\u064a.<\/li>\n<li><strong>\u062d\u0627\u062c\u0632 \u0627\u0644\u0644\u063a\u0629 \u0648\u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a<\/strong> \u2013 \u0645\u0639\u0638\u0645 \u0627\u0644\u0645\u0635\u0627\u062f\u0631 \u0627\u0644\u0631\u0633\u0645\u064a\u0629 \u0628\u0627\u0644\u0644\u063a\u0629 \u0627\u0644\u0644\u064a\u062a\u0648\u0627\u0646\u064a\u0629\u061b \u0639\u0644\u0649 \u0627\u0644\u0631\u063a\u0645 \u0645\u0646 \u0648\u062c\u0648\u062f \u0645\u0644\u062e\u0635\u0627\u062a \u0628\u0627\u0644\u0644\u063a\u0629 \u0627\u0644\u0625\u0646\u062c\u0644\u064a\u0632\u064a\u0629\u060c \u0625\u0644\u0627 \u0623\u0646 \u0627\u0644\u062a\u0641\u0627\u0635\u064a\u0644 \u0627\u0644\u062f\u0642\u064a\u0642\u0629 \u063a\u0627\u0644\u0628\u064b\u0627 \u0645\u0627 \u062a\u062a\u0637\u0644\u0628 \u062e\u0628\u0631\u0629 \u0645\u062d\u0644\u064a\u0629.<\/li>\n<li><strong>\u062d\u062f\u0648\u062f \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u0645\u0641\u0627\u062c\u0622\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0625\u0644\u0632\u0627\u0645\u064a<\/strong> \u2013 \u0642\u062f \u062a\u062a\u062c\u0627\u0648\u0632 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0646\u0627\u0634\u0626\u0629 \u0623\u0648 \u0633\u0631\u064a\u0639\u0629 \u0627\u0644\u0646\u0645\u0648 \u062d\u062f\u0648\u062f \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0628\u0634\u0643\u0644 \u0623\u0633\u0631\u0639 \u0645\u0645\u0627 \u0647\u0648 \u0645\u062a\u0648\u0642\u0639 \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0648\u062d\u062c\u0645 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629.<\/li>\n<li><strong>\u0627\u0644\u0641\u0631\u0642 \u0627\u0644\u0628\u0639\u064a\u062f\u0629 \u0648\u0627\u0644\u0631\u0648\u0627\u062a\u0628<\/strong> \u2013 \u0641\u064a \u0627\u0644\u0647\u064a\u0627\u0643\u0644 \u0627\u0644\u062a\u064a \u064a\u062f\u064a\u0631\u0647\u0627 \u0645\u0648\u0638\u0641\u0648\u0646 \u0641\u064a \u0644\u064a\u062a\u0648\u0627\u0646\u064a\u0627 \u0645\u0646 \u062a\u0631\u0643\u064a\u0627\u060c \u062a\u062a\u062f\u0627\u062e\u0644 \u0627\u0644\u0631\u0648\u0627\u062a\u0628 (payroll\/EOR) \u0648\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0645\u0639 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/li>\n<\/ul>\n<h2>\u062f\u0648\u0631 Corpenza: \u062f\u0639\u0645 \u0634\u0627\u0645\u0644 \u0645\u0646 \u0627\u0644\u062a\u0623\u0633\u064a\u0633 \u0625\u0644\u0649 \u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0633\u0646\u0648\u064a<\/h2>\n<p>\n\u062a\u0631\u0643\u0632 Corpenza \u0639\u0644\u0649 \u0625\u062f\u0627\u0631\u0629 <strong>\u0627\u0644\u062a\u0623\u0633\u064a\u0633\u060c \u062a\u0635\u0627\u0631\u064a\u062d \u0627\u0644\u0625\u0642\u0627\u0645\u0629\u060c \u0627\u0644\u062a\u0623\u0634\u064a\u0631\u0627\u062a \u0627\u0644\u0630\u0647\u0628\u064a\u0629\u060c \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629\u060c \u0627\u0644\u0631\u0648\u0627\u062a\u0628 (EOR)\u060c \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0646\u0645\u0648\u0630\u062c \u0627\u0644\u0639\u0645\u0627\u0644\u0629 \u0627\u0644\u0645\u0631\u0633\u0644\u0629\u060c \u0648\u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u062c\u0646\u0633\u064a\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631<\/strong> \u062a\u062d\u062a \u0633\u0642\u0641 \u0648\u0627\u062d\u062f.\n<\/p>\n<p>\n\u0641\u064a\u0645\u0627 \u064a\u062a\u0639\u0644\u0642 \u0628\u0644\u064a\u062a\u0648\u0627\u0646\u064a\u0627\u060c \u0641\u0625\u0646 \u0645\u062c\u0627\u0644\u0627\u062a \u0627\u0644\u062f\u0639\u0645 \u0627\u0644\u0623\u0643\u062b\u0631 \u0637\u0644\u0628\u064b\u0627 \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0631\u0643\u064a\u0629 \u0648\u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629 \u062a\u0634\u0645\u0644:\n<\/p>\n<ul>\n<li><strong>\u062a\u0623\u0633\u064a\u0633 \u0627\u0644\u0634\u0631\u0643\u0629 \u0648\u0647\u064a\u0643\u0644\u062a\u0647\u0627<\/strong> \u2013 \u062a\u0623\u0633\u064a\u0633 UAB\/AB\u060c \u0647\u064a\u0643\u0644\u0629 \u0627\u0644\u0634\u0631\u0627\u0643\u0629 \u0648\u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0645\u0639 \u0645\u0631\u0627\u0639\u0627\u0629 \u062a\u0623\u062b\u064a\u0631\u0627\u062a IFRS\/BAS \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628.<\/li>\n<li><strong>\u0625\u0646\u0634\u0627\u0621 \u062c\u062f\u0648\u0644 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629<\/strong> \u2013 \u0627\u062e\u062a\u064a\u0627\u0631 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0623\u0648\u0644\u0649\u060c \u062a\u0646\u0638\u064a\u0645 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u0625\u063a\u0644\u0627\u0642 \u0648\u0641\u0642\u064b\u0627 \u0644\u0642\u0648\u0627\u0639\u062f 4 \u0623\u0634\u0647\u0631 + 30 \u064a\u0648\u0645\u064b\u0627.<\/li>\n<li><strong>\u0627\u062e\u062a\u064a\u0627\u0631 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u062c\u0645\u0627\u0639\u064a\u0629<\/strong> \u2013 \u0627\u0644\u0625\u062c\u0627\u0628\u0629 \u0639\u0644\u0649 \u0633\u0624\u0627\u0644 IFRS \u0623\u0645 BAS\u060c \u0645\u0639 \u0645\u0631\u0627\u0639\u0627\u0629 \u0647\u064a\u0643\u0644 \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0629\u060c \u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0648\u062e\u0637\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628\u061b \u0625\u0630\u0627 \u0644\u0632\u0645 \u0627\u0644\u0623\u0645\u0631\u060c \u0625\u0646\u0634\u0627\u0621 \u0647\u064a\u0643\u0644 \u062a\u0642\u0627\u0631\u064a\u0631 \u0645\u0632\u062f\u0648\u062c.<\/li>\n<li><strong>\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0625\u0644\u0632\u0627\u0645\u064a \u0648\u0627\u0644\u062a\u0646\u0633\u064a\u0642 \u0645\u0639 \u0627\u0644\u0645\u062f\u0642\u0642<\/strong> \u2013 \u0645\u062a\u0627\u0628\u0639\u0629 \u0645\u062a\u0649 \u062a\u0642\u062a\u0631\u0628 \u0645\u0646 \u062d\u062f \u0627\u0644\u062a\u062f\u0642\u064a\u0642\u060c \u0627\u062e\u062a\u064a\u0627\u0631 \u0627\u0644\u0645\u062f\u0642\u0642\u060c \u062f\u0645\u062c \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0645\u0639 \u0627\u0644\u062c\u062f\u0648\u0644 \u0627\u0644\u0632\u0645\u0646\u064a \u0644\u0644\u0625\u063a\u0644\u0627\u0642 \u0627\u0644\u0645\u0627\u0644\u064a.<\/li>\n<li><strong>\u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0625\u0644\u0649 Register of Legal Entities<\/strong> \u2013 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629\u060c \u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u0645\u062d\u062f\u062f \u0648\u0628\u0627\u0644\u0634\u0643\u0644 \u0627\u0644\u0635\u062d\u064a\u062d.<\/li>\n<li><strong>\u0627\u0644\u0631\u0648\u0627\u062a\u0628\u060c EOR \u0648\u0646\u0645\u0627\u0630\u062c \u0627\u0644\u0639\u0645\u0627\u0644\u0629 \u0627\u0644\u0645\u0631\u0633\u0644\u0629<\/strong> \u2013 \u0625\u062f\u0627\u0631\u0629 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0631\u0648\u0627\u062a\u0628\u060c \u0627\u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u060c \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0641\u0631\u0642\u0643 \u0641\u064a \u0644\u064a\u062a\u0648\u0627\u0646\u064a\u0627 \u0636\u0645\u0646 \u0625\u0637\u0627\u0631 \u0648\u0627\u062d\u062f.<\/li>\n<\/ul>\n<p>\n\u0648\u0628\u0630\u0644\u0643\u060c \u062a\u0635\u0628\u062d \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0644\u0634\u0631\u0643\u062a\u0643 \u0641\u064a \u0644\u064a\u062a\u0648\u0627\u0646\u064a\u0627 \u0623\u062f\u0627\u0629 \u0625\u062f\u0627\u0631\u0629 <strong>\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062a\u0646\u0628\u0624 \u0648\u0627\u0644\u062a\u062e\u0637\u064a\u0637<\/strong> \u0628\u062f\u0644\u0627\u064b \u0645\u0646 \u0623\u0632\u0645\u0629 \u0627\u0644\u0644\u062d\u0638\u0629 \u0627\u0644\u0623\u062e\u064a\u0631\u0629 \u0627\u0644\u062a\u064a \u064a\u062a\u0639\u064a\u0646 \u0639\u0644\u0649 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 &#8220;\u0625\u0637\u0641\u0627\u0621 \u062d\u0631\u064a\u0642\u0647\u0627&#8221;.\n<\/p>\n<h2>\u0627\u0644\u0646\u062a\u064a\u062c\u0629: \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0641\u064a \u0644\u064a\u062a\u0648\u0627\u0646\u064a\u0627 \u0644\u064a\u0633\u062a \u0645\u062c\u0631\u062f \u0625\u062c\u0631\u0627\u0621\u060c \u0628\u0644 \u0623\u062f\u0627\u0629 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629<\/h2>\n<p>\n\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0641\u064a \u0644\u064a\u062a\u0648\u0627\u0646\u064a\u0627 \u0644\u064a\u0633\u062a \u0645\u062c\u0631\u062f \u0627\u0644\u062a\u0632\u0627\u0645 \u0642\u0627\u0646\u0648\u0646\u064a\u061b \u0628\u0644 \u0623\u064a\u0636\u064b\u0627:\n<\/p>\n<ul>\n<li>\u062a\u0642\u062f\u0645 <strong>\u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0648\u0627\u0644\u062b\u0642\u0629<\/strong> \u0644\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0641\u064a \u0627\u0644\u0627\u062a\u062d\u0627\u062f \u0627\u0644\u0623\u0648\u0631\u0648\u0628\u064a \u0648\u0627\u0644\u0639\u0627\u0644\u0645\u064a\u060c<\/li>\n<li>\u062a\u0634\u0643\u0644 <strong>\u0623\u0633\u0627\u0633\u064b\u0627 \u0642\u0648\u064a\u064b\u0627<\/strong> \u0644\u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0648\u062a\u062f\u0641\u0642 \u0627\u0644\u0646\u0642\u062f \u0628\u064a\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a\u060c<\/li>\n<li>\u062a\u0639\u0632\u0632 <strong>\u0627\u0644\u0628\u0646\u064a\u0629 \u0627\u0644\u062a\u062d\u062a\u064a\u0629 \u0644\u0644\u0627\u0645\u062a\u062b\u0627\u0644<\/strong> \u0644\u0641\u0631\u0642 \u0627\u0644\u0639\u0645\u0644 \u0639\u0646 \u0628\u064f\u0639\u062f\u060c \u0648\u0627\u0644\u062a\u0631\u0627\u062e\u064a\u0635 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u0627\u0644\u062a\u0648\u0633\u0639 \u062f\u0627\u062e\u0644 \u0627\u0644\u0627\u062a\u062d\u0627\u062f \u0627\u0644\u0623\u0648\u0631\u0648\u0628\u064a.<\/li>\n<\/ul>\n<p>\n\u0648\u0645\u0639 \u0630\u0644\u0643\u060c \u0644\u0625\u062f\u0627\u0631\u0629 \u0647\u0630\u0647 \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0628\u0634\u0643\u0644 \u0635\u062d\u064a\u062d\u060c \u062a\u062d\u062a\u0627\u062c \u0625\u0644\u0649 \u0641\u0631\u064a\u0642 \u064a\u0645\u0643\u0646\u0647 \u0642\u0631\u0627\u0621\u0629 \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0627\u0644\u0644\u064a\u062a\u0648\u0627\u0646\u064a\u0629\u060c \u0648\u0627\u0644\u0641\u0631\u0648\u0642 \u0628\u064a\u0646 IFRS\/BAS\u060c \u0648\u0627\u0644\u062c\u062f\u0648\u0644 \u0627\u0644\u0632\u0645\u0646\u064a \u0627\u0644\u0633\u0646\u0648\u064a\u060c \u0648\u062d\u062f\u0648\u062f \u0627\u0644\u062a\u062f\u0642\u064a\u0642\u060c \u0648\u0627\u0644\u062a\u0641\u0643\u064a\u0631 \u0628\u0634\u0643\u0644 \u0645\u062a\u0643\u0627\u0645\u0644 \u0645\u0639 \u0647\u064a\u0643\u0644\u0643 \u0641\u064a \u062a\u0631\u0643\u064a\u0627 \u0648\u062f\u0648\u0644 \u0623\u062e\u0631\u0649. \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u0645\u0631\u062d\u0644\u0629\u060c \u064a\u0639\u062f \u0627\u0644\u0639\u0645\u0644 \u0645\u0639 \u0627\u0633\u062a\u0634\u0627\u0631\u064a \u0645\u062d\u062a\u0631\u0641 \u064a\u0631\u0643\u0632 \u0639\u0644\u0649 \u0627\u0644\u062a\u0623\u0633\u064a\u0633 \u0627\u0644\u062f\u0648\u0644\u064a \u0648\u0627\u0644\u062a\u0646\u0642\u0644 \u0645\u062b\u0644 Corpenza\u060c \u0623\u0645\u0631\u064b\u0627 \u064a\u0642\u0644\u0644 \u0645\u0646 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0648\u064a\u0648\u0641\u0631 \u0627\u0644\u0648\u0642\u062a \u0644\u0644\u0625\u062f\u0627\u0631\u0629.\n<\/p>\n<h2>\u0625\u062e\u0644\u0627\u0621 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629<\/h2>\n<p>\n\u062a\u0645 \u0625\u0639\u062f\u0627\u062f \u0647\u0630\u0627 \u0627\u0644\u0646\u0635 \u0644\u0623\u063a\u0631\u0627\u0636 \u0625\u0639\u0644\u0627\u0645\u064a\u0629 \u0639\u0627\u0645\u0629. \u0644\u0627 \u064a\u0639\u062a\u0628\u0631 <strong>\u0627\u0633\u062a\u0634\u0627\u0631\u0629 \u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0623\u0648 \u0636\u0631\u064a\u0628\u064a\u0629 \u0623\u0648 \u0645\u0627\u0644\u064a\u0629<\/strong>. \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u062e\u062a\u0644\u0641 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629\u060c \u0648\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0648\u0627\u0644\u062a\u062f\u0642\u064a\u0642\u060c \u0648\u0648\u0627\u062c\u0628\u0627\u062a \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0641\u064a \u0644\u064a\u062a\u0648\u0627\u0646\u064a\u0627 \u062d\u0633\u0628 \u0646\u0648\u0639 \u0627\u0644\u0634\u0631\u0643\u0629\u060c \u062d\u062c\u0645\u0647\u0627\u060c \u0645\u062c\u0627\u0644 \u0646\u0634\u0627\u0637\u0647\u0627\u060c \u0648\u0627\u0644\u062a\u063a\u064a\u064a\u0631\u0627\u062a \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u064a\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629.\n<\/p>\n<p>\n\u0642\u0628\u0644 \u0627\u062a\u062e\u0627\u0630 \u0623\u064a \u0642\u0631\u0627\u0631\u060c \u062a\u0623\u0643\u062f \u0645\u0646 \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0644\u0648\u0627\u0626\u062d \u0627\u0644\u0631\u0633\u0645\u064a\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u0635\u0627\u062f\u0631 \u0627\u0644\u062a\u064a \u062a\u0646\u0634\u0631\u0647\u0627 \u0627\u0644\u0633\u0644\u0637\u0627\u062a \u0627\u0644\u0645\u0639\u0646\u064a\u0629 (\u0645\u062b\u0644 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0644\u064a\u062a\u0648\u0627\u0646\u064a\u0629\u060c Register of Legal Entities\u060c \u0627\u0644\u0628\u0646\u0643 \u0627\u0644\u0645\u0631\u0643\u0632\u064a \u0623\u0648 \u0627\u0644\u0648\u0632\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0639\u0646\u064a\u0629) \u0648\u0627\u062d\u0635\u0644 \u0639\u0644\u0649 \u062f\u0639\u0645 \u0645\u0646 <strong>\u0627\u0633\u062a\u0634\u0627\u0631\u064a \u0645\u062d\u062a\u0631\u0641<\/strong> \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0645\u062c\u0627\u0644. \u0644\u0627 \u064a\u0645\u0643\u0646 \u062a\u062d\u0645\u064a\u0644 \u0627\u0644\u0643\u062a\u0627\u0628 \u0623\u0648 Corpenza \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0639\u0646 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u0646\u0627\u062c\u0645\u0629 \u0639\u0646 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u062a\u062e\u0630\u0629 \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0648\u0627\u0631\u062f\u0629 \u0647\u0646\u0627.\n<\/p>\n<\/div>\n<p><!-- .vgblk-rw-wrapper --><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u062f\u0644\u064a\u0644 \u0642\u0635\u064a\u0631 \u062d\u0648\u0644 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0641\u064a \u0644\u064a\u062a\u0648\u0627\u0646\u064a\u0627\u060c \u0648\u062e\u0637\u0648\u0627\u062a \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644\u060c \u0648\u0627\u0644\u0645\u0648\u0627\u0639\u064a\u062f \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u0629.<\/p>\n","protected":false},"author":1,"featured_media":991973,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[100],"tags":[],"class_list":["post-992138","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-100"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0641\u064a \u0644\u064a\u062a\u0648\u0627\u0646\u064a\u0627 - Corpenza - \u062d\u0644\u0648\u0644 \u0639\u0627\u0644\u0645\u064a\u0629 \u0628\u0644\u0627 \u062d\u062f\u0648\u062f<\/title>\n<meta name=\"description\" content=\"\u062f\u0644\u064a\u0644 \u0642\u0635\u064a\u0631 \u062d\u0648\u0644 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0641\u064a \u0644\u064a\u062a\u0648\u0627\u0646\u064a\u0627\u060c \u0648\u062e\u0637\u0648\u0627\u062a \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644\u060c \u0648\u0627\u0644\u0645\u0648\u0627\u0639\u064a\u062f \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u0629.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/corpenza.com\/ar\/mutalabat-altaqrir-almali-alssanawiya-fi-litwania\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0641\u064a \u0644\u064a\u062a\u0648\u0627\u0646\u064a\u0627 - Corpenza - \u062d\u0644\u0648\u0644 \u0639\u0627\u0644\u0645\u064a\u0629 \u0628\u0644\u0627 \u062d\u062f\u0648\u062f\" \/>\n<meta property=\"og:description\" content=\"\u062f\u0644\u064a\u0644 \u0642\u0635\u064a\u0631 \u062d\u0648\u0644 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0641\u064a \u0644\u064a\u062a\u0648\u0627\u0646\u064a\u0627\u060c \u0648\u062e\u0637\u0648\u0627\u062a \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644\u060c \u0648\u0627\u0644\u0645\u0648\u0627\u0639\u064a\u062f \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u0629.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/corpenza.com\/ar\/mutalabat-altaqrir-almali-alssanawiya-fi-litwania\/\" \/>\n<meta property=\"og:site_name\" content=\"Corpenza - \u062d\u0644\u0648\u0644 \u0639\u0627\u0644\u0645\u064a\u0629 \u0628\u0644\u0627 \u062d\u062f\u0648\u062f\" \/>\n<meta property=\"article:published_time\" content=\"2025-12-19T05:49:07+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-12-24T15:40:38+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/corpenza.com\/wp-content\/uploads\/2025\/12\/Litvanyada-Yillik-Finansal-Raporlama-Zorunluluklari.avif\" \/>\n\t<meta property=\"og:image:width\" content=\"1536\" \/>\n\t<meta property=\"og:image:height\" content=\"1024\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Av. Berk T\u00fczel\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u0643\u064f\u062a\u0628 \u0628\u0648\u0627\u0633\u0637\u0629\" \/>\n\t<meta name=\"twitter:data1\" content=\"Av. Berk T\u00fczel\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u0648\u0642\u062a \u0627\u0644\u0642\u0631\u0627\u0621\u0629 \u0627\u0644\u0645\u064f\u0642\u062f\u0651\u0631\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 \u062f\u0642\u064a\u0642\u0629\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/corpenza.com\/ar\/mutalabat-altaqrir-almali-alssanawiya-fi-litwania\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/corpenza.com\/ar\/mutalabat-altaqrir-almali-alssanawiya-fi-litwania\/\"},\"author\":{\"name\":\"Av. Berk T\u00fczel\",\"@id\":\"https:\/\/corpenza.com\/ar\/#\/schema\/person\/315b2d32ed32ae973df7d7f617285a4f\"},\"headline\":\"\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0641\u064a \u0644\u064a\u062a\u0648\u0627\u0646\u064a\u0627\",\"datePublished\":\"2025-12-19T05:49:07+00:00\",\"dateModified\":\"2025-12-24T15:40:38+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/corpenza.com\/ar\/mutalabat-altaqrir-almali-alssanawiya-fi-litwania\/\"},\"wordCount\":174,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/corpenza.com\/ar\/#organization\"},\"image\":{\"@id\":\"https:\/\/corpenza.com\/ar\/mutalabat-altaqrir-almali-alssanawiya-fi-litwania\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/corpenza.com\/wp-content\/uploads\/2025\/12\/Litvanyada-Yillik-Finansal-Raporlama-Zorunluluklari.avif\",\"articleSection\":[\"\u062a\u0623\u0633\u064a\u0633 \u0627\u0644\u0634\u0631\u0643\u0627\u062a\"],\"inLanguage\":\"ar\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/corpenza.com\/ar\/mutalabat-altaqrir-almali-alssanawiya-fi-litwania\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/corpenza.com\/ar\/mutalabat-altaqrir-almali-alssanawiya-fi-litwania\/\",\"url\":\"https:\/\/corpenza.com\/ar\/mutalabat-altaqrir-almali-alssanawiya-fi-litwania\/\",\"name\":\"\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0641\u064a \u0644\u064a\u062a\u0648\u0627\u0646\u064a\u0627 - Corpenza - \u062d\u0644\u0648\u0644 \u0639\u0627\u0644\u0645\u064a\u0629 \u0628\u0644\u0627 \u062d\u062f\u0648\u062f\",\"isPartOf\":{\"@id\":\"https:\/\/corpenza.com\/ar\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/corpenza.com\/ar\/mutalabat-altaqrir-almali-alssanawiya-fi-litwania\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/corpenza.com\/ar\/mutalabat-altaqrir-almali-alssanawiya-fi-litwania\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/corpenza.com\/wp-content\/uploads\/2025\/12\/Litvanyada-Yillik-Finansal-Raporlama-Zorunluluklari.avif\",\"datePublished\":\"2025-12-19T05:49:07+00:00\",\"dateModified\":\"2025-12-24T15:40:38+00:00\",\"description\":\"\u062f\u0644\u064a\u0644 \u0642\u0635\u064a\u0631 \u062d\u0648\u0644 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0641\u064a \u0644\u064a\u062a\u0648\u0627\u0646\u064a\u0627\u060c \u0648\u062e\u0637\u0648\u0627\u062a \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644\u060c \u0648\u0627\u0644\u0645\u0648\u0627\u0639\u064a\u062f \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u0629.\",\"breadcrumb\":{\"@id\":\"https:\/\/corpenza.com\/ar\/mutalabat-altaqrir-almali-alssanawiya-fi-litwania\/#breadcrumb\"},\"inLanguage\":\"ar\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/corpenza.com\/ar\/mutalabat-altaqrir-almali-alssanawiya-fi-litwania\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"ar\",\"@id\":\"https:\/\/corpenza.com\/ar\/mutalabat-altaqrir-almali-alssanawiya-fi-litwania\/#primaryimage\",\"url\":\"https:\/\/corpenza.com\/wp-content\/uploads\/2025\/12\/Litvanyada-Yillik-Finansal-Raporlama-Zorunluluklari.avif\",\"contentUrl\":\"https:\/\/corpenza.com\/wp-content\/uploads\/2025\/12\/Litvanyada-Yillik-Finansal-Raporlama-Zorunluluklari.avif\",\"width\":1536,\"height\":1024,\"caption\":\"Litvanya\u2019da Y\u0131ll\u0131k Finansal Raporlama Zorunluluklar\u0131\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/corpenza.com\/ar\/mutalabat-altaqrir-almali-alssanawiya-fi-litwania\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"\u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629\",\"item\":\"https:\/\/corpenza.com\/ar\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0641\u064a \u0644\u064a\u062a\u0648\u0627\u0646\u064a\u0627\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/corpenza.com\/ar\/#website\",\"url\":\"https:\/\/corpenza.com\/ar\/\",\"name\":\"Corpenza - \u062d\u0644\u0648\u0644 \u0639\u0627\u0644\u0645\u064a\u0629 \u0628\u0644\u0627 \u062d\u062f\u0648\u062f\",\"description\":\"\u062a\u0642\u062f\u0645 Corpenza \u062e\u062f\u0645\u0627\u062a \u0641\u064a \u0645\u062c\u0627\u0644\u0627\u062a \u062a\u0635\u0627\u0631\u064a\u062d \u0627\u0644\u0625\u0642\u0627\u0645\u0629 \u0648\u062a\u0623\u0633\u064a\u0633 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0627\u0644\u062a\u0623\u0634\u064a\u0631\u0629 \u0627\u0644\u0630\u0647\u0628\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0643\u0634\u0648\u0641 \u0627\u0644\u0645\u0631\u062a\u0628\u0627\u062a \u0644\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0648\u0631\u0648\u0627\u062f \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0648\u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646.\",\"publisher\":{\"@id\":\"https:\/\/corpenza.com\/ar\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/corpenza.com\/ar\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ar\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/corpenza.com\/ar\/#organization\",\"name\":\"Corpenza - \u062d\u0644\u0648\u0644 \u0639\u0627\u0644\u0645\u064a\u0629 \u0628\u0644\u0627 \u062d\u062f\u0648\u062f\",\"url\":\"https:\/\/corpenza.com\/ar\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ar\",\"@id\":\"https:\/\/corpenza.com\/ar\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/corpenza.com\/wp-content\/uploads\/2025\/10\/logo-light.svg\",\"contentUrl\":\"https:\/\/corpenza.com\/wp-content\/uploads\/2025\/10\/logo-light.svg\",\"width\":117,\"height\":40,\"caption\":\"Corpenza - \u062d\u0644\u0648\u0644 \u0639\u0627\u0644\u0645\u064a\u0629 \u0628\u0644\u0627 \u062d\u062f\u0648\u062f\"},\"image\":{\"@id\":\"https:\/\/corpenza.com\/ar\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/corpenza.com\/ar\/#\/schema\/person\/315b2d32ed32ae973df7d7f617285a4f\",\"name\":\"Av. Berk T\u00fczel\",\"description\":\"2017'den bu yana yat\u0131r\u0131mc\u0131 ve giri\u015fimcilerin yurtd\u0131\u015f\u0131 s\u00fcre\u00e7lerinin planlamas\u0131nda rol al\u0131yorum.\",\"sameAs\":[\"https:\/\/corpenza.com\",\"https:\/\/www.linkedin.com\/in\/berk-tuzel\/\"],\"url\":\"https:\/\/corpenza.com\/ar\/author\/tuzelberk\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0641\u064a \u0644\u064a\u062a\u0648\u0627\u0646\u064a\u0627 - Corpenza - \u062d\u0644\u0648\u0644 \u0639\u0627\u0644\u0645\u064a\u0629 \u0628\u0644\u0627 \u062d\u062f\u0648\u062f","description":"\u062f\u0644\u064a\u0644 \u0642\u0635\u064a\u0631 \u062d\u0648\u0644 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0641\u064a \u0644\u064a\u062a\u0648\u0627\u0646\u064a\u0627\u060c \u0648\u062e\u0637\u0648\u0627\u062a \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644\u060c \u0648\u0627\u0644\u0645\u0648\u0627\u0639\u064a\u062f \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u0629.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/corpenza.com\/ar\/mutalabat-altaqrir-almali-alssanawiya-fi-litwania\/","og_locale":"ar_AR","og_type":"article","og_title":"\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0641\u064a \u0644\u064a\u062a\u0648\u0627\u0646\u064a\u0627 - Corpenza - \u062d\u0644\u0648\u0644 \u0639\u0627\u0644\u0645\u064a\u0629 \u0628\u0644\u0627 \u062d\u062f\u0648\u062f","og_description":"\u062f\u0644\u064a\u0644 \u0642\u0635\u064a\u0631 \u062d\u0648\u0644 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0641\u064a \u0644\u064a\u062a\u0648\u0627\u0646\u064a\u0627\u060c \u0648\u062e\u0637\u0648\u0627\u062a \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644\u060c \u0648\u0627\u0644\u0645\u0648\u0627\u0639\u064a\u062f \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u0629.","og_url":"https:\/\/corpenza.com\/ar\/mutalabat-altaqrir-almali-alssanawiya-fi-litwania\/","og_site_name":"Corpenza - \u062d\u0644\u0648\u0644 \u0639\u0627\u0644\u0645\u064a\u0629 \u0628\u0644\u0627 \u062d\u062f\u0648\u062f","article_published_time":"2025-12-19T05:49:07+00:00","article_modified_time":"2025-12-24T15:40:38+00:00","og_image":[{"width":1536,"height":1024,"url":"https:\/\/corpenza.com\/wp-content\/uploads\/2025\/12\/Litvanyada-Yillik-Finansal-Raporlama-Zorunluluklari.avif","type":"image\/png"}],"author":"Av. Berk T\u00fczel","twitter_card":"summary_large_image","twitter_misc":{"\u0643\u064f\u062a\u0628 \u0628\u0648\u0627\u0633\u0637\u0629":"Av. Berk T\u00fczel","\u0648\u0642\u062a \u0627\u0644\u0642\u0631\u0627\u0621\u0629 \u0627\u0644\u0645\u064f\u0642\u062f\u0651\u0631":"1 \u062f\u0642\u064a\u0642\u0629"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/corpenza.com\/ar\/mutalabat-altaqrir-almali-alssanawiya-fi-litwania\/#article","isPartOf":{"@id":"https:\/\/corpenza.com\/ar\/mutalabat-altaqrir-almali-alssanawiya-fi-litwania\/"},"author":{"name":"Av. Berk T\u00fczel","@id":"https:\/\/corpenza.com\/ar\/#\/schema\/person\/315b2d32ed32ae973df7d7f617285a4f"},"headline":"\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0641\u064a \u0644\u064a\u062a\u0648\u0627\u0646\u064a\u0627","datePublished":"2025-12-19T05:49:07+00:00","dateModified":"2025-12-24T15:40:38+00:00","mainEntityOfPage":{"@id":"https:\/\/corpenza.com\/ar\/mutalabat-altaqrir-almali-alssanawiya-fi-litwania\/"},"wordCount":174,"commentCount":0,"publisher":{"@id":"https:\/\/corpenza.com\/ar\/#organization"},"image":{"@id":"https:\/\/corpenza.com\/ar\/mutalabat-altaqrir-almali-alssanawiya-fi-litwania\/#primaryimage"},"thumbnailUrl":"https:\/\/corpenza.com\/wp-content\/uploads\/2025\/12\/Litvanyada-Yillik-Finansal-Raporlama-Zorunluluklari.avif","articleSection":["\u062a\u0623\u0633\u064a\u0633 \u0627\u0644\u0634\u0631\u0643\u0627\u062a"],"inLanguage":"ar","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/corpenza.com\/ar\/mutalabat-altaqrir-almali-alssanawiya-fi-litwania\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/corpenza.com\/ar\/mutalabat-altaqrir-almali-alssanawiya-fi-litwania\/","url":"https:\/\/corpenza.com\/ar\/mutalabat-altaqrir-almali-alssanawiya-fi-litwania\/","name":"\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0641\u064a \u0644\u064a\u062a\u0648\u0627\u0646\u064a\u0627 - Corpenza - \u062d\u0644\u0648\u0644 \u0639\u0627\u0644\u0645\u064a\u0629 \u0628\u0644\u0627 \u062d\u062f\u0648\u062f","isPartOf":{"@id":"https:\/\/corpenza.com\/ar\/#website"},"primaryImageOfPage":{"@id":"https:\/\/corpenza.com\/ar\/mutalabat-altaqrir-almali-alssanawiya-fi-litwania\/#primaryimage"},"image":{"@id":"https:\/\/corpenza.com\/ar\/mutalabat-altaqrir-almali-alssanawiya-fi-litwania\/#primaryimage"},"thumbnailUrl":"https:\/\/corpenza.com\/wp-content\/uploads\/2025\/12\/Litvanyada-Yillik-Finansal-Raporlama-Zorunluluklari.avif","datePublished":"2025-12-19T05:49:07+00:00","dateModified":"2025-12-24T15:40:38+00:00","description":"\u062f\u0644\u064a\u0644 \u0642\u0635\u064a\u0631 \u062d\u0648\u0644 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0641\u064a \u0644\u064a\u062a\u0648\u0627\u0646\u064a\u0627\u060c \u0648\u062e\u0637\u0648\u0627\u062a \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644\u060c \u0648\u0627\u0644\u0645\u0648\u0627\u0639\u064a\u062f \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u0629.","breadcrumb":{"@id":"https:\/\/corpenza.com\/ar\/mutalabat-altaqrir-almali-alssanawiya-fi-litwania\/#breadcrumb"},"inLanguage":"ar","potentialAction":[{"@type":"ReadAction","target":["https:\/\/corpenza.com\/ar\/mutalabat-altaqrir-almali-alssanawiya-fi-litwania\/"]}]},{"@type":"ImageObject","inLanguage":"ar","@id":"https:\/\/corpenza.com\/ar\/mutalabat-altaqrir-almali-alssanawiya-fi-litwania\/#primaryimage","url":"https:\/\/corpenza.com\/wp-content\/uploads\/2025\/12\/Litvanyada-Yillik-Finansal-Raporlama-Zorunluluklari.avif","contentUrl":"https:\/\/corpenza.com\/wp-content\/uploads\/2025\/12\/Litvanyada-Yillik-Finansal-Raporlama-Zorunluluklari.avif","width":1536,"height":1024,"caption":"Litvanya\u2019da Y\u0131ll\u0131k Finansal Raporlama Zorunluluklar\u0131"},{"@type":"BreadcrumbList","@id":"https:\/\/corpenza.com\/ar\/mutalabat-altaqrir-almali-alssanawiya-fi-litwania\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"\u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629","item":"https:\/\/corpenza.com\/ar\/"},{"@type":"ListItem","position":2,"name":"\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0641\u064a \u0644\u064a\u062a\u0648\u0627\u0646\u064a\u0627"}]},{"@type":"WebSite","@id":"https:\/\/corpenza.com\/ar\/#website","url":"https:\/\/corpenza.com\/ar\/","name":"Corpenza - \u062d\u0644\u0648\u0644 \u0639\u0627\u0644\u0645\u064a\u0629 \u0628\u0644\u0627 \u062d\u062f\u0648\u062f","description":"\u062a\u0642\u062f\u0645 Corpenza \u062e\u062f\u0645\u0627\u062a \u0641\u064a \u0645\u062c\u0627\u0644\u0627\u062a \u062a\u0635\u0627\u0631\u064a\u062d \u0627\u0644\u0625\u0642\u0627\u0645\u0629 \u0648\u062a\u0623\u0633\u064a\u0633 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0627\u0644\u062a\u0623\u0634\u064a\u0631\u0629 \u0627\u0644\u0630\u0647\u0628\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0643\u0634\u0648\u0641 \u0627\u0644\u0645\u0631\u062a\u0628\u0627\u062a \u0644\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0648\u0631\u0648\u0627\u062f \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0648\u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646.","publisher":{"@id":"https:\/\/corpenza.com\/ar\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/corpenza.com\/ar\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ar"},{"@type":"Organization","@id":"https:\/\/corpenza.com\/ar\/#organization","name":"Corpenza - \u062d\u0644\u0648\u0644 \u0639\u0627\u0644\u0645\u064a\u0629 \u0628\u0644\u0627 \u062d\u062f\u0648\u062f","url":"https:\/\/corpenza.com\/ar\/","logo":{"@type":"ImageObject","inLanguage":"ar","@id":"https:\/\/corpenza.com\/ar\/#\/schema\/logo\/image\/","url":"https:\/\/corpenza.com\/wp-content\/uploads\/2025\/10\/logo-light.svg","contentUrl":"https:\/\/corpenza.com\/wp-content\/uploads\/2025\/10\/logo-light.svg","width":117,"height":40,"caption":"Corpenza - \u062d\u0644\u0648\u0644 \u0639\u0627\u0644\u0645\u064a\u0629 \u0628\u0644\u0627 \u062d\u062f\u0648\u062f"},"image":{"@id":"https:\/\/corpenza.com\/ar\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/corpenza.com\/ar\/#\/schema\/person\/315b2d32ed32ae973df7d7f617285a4f","name":"Av. Berk T\u00fczel","description":"2017'den bu yana yat\u0131r\u0131mc\u0131 ve giri\u015fimcilerin yurtd\u0131\u015f\u0131 s\u00fcre\u00e7lerinin planlamas\u0131nda rol al\u0131yorum.","sameAs":["https:\/\/corpenza.com","https:\/\/www.linkedin.com\/in\/berk-tuzel\/"],"url":"https:\/\/corpenza.com\/ar\/author\/tuzelberk\/"}]}},"_links":{"self":[{"href":"https:\/\/corpenza.com\/ar\/wp-json\/wp\/v2\/posts\/992138","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/corpenza.com\/ar\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/corpenza.com\/ar\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/corpenza.com\/ar\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/corpenza.com\/ar\/wp-json\/wp\/v2\/comments?post=992138"}],"version-history":[{"count":0,"href":"https:\/\/corpenza.com\/ar\/wp-json\/wp\/v2\/posts\/992138\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/corpenza.com\/ar\/wp-json\/wp\/v2\/media\/991973"}],"wp:attachment":[{"href":"https:\/\/corpenza.com\/ar\/wp-json\/wp\/v2\/media?parent=992138"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/corpenza.com\/ar\/wp-json\/wp\/v2\/categories?post=992138"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/corpenza.com\/ar\/wp-json\/wp\/v2\/tags?post=992138"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}