{"id":8180,"date":"2025-04-01T09:55:30","date_gmt":"2025-04-01T06:55:30","guid":{"rendered":"https:\/\/ish-shalom.co.il\/%d8%a7%d9%84%d8%a5%d8%a8%d9%84%d8%a7%d8%ba-%d8%b9%d9%86-%d8%a7%d9%84%d8%aa%d9%87%d8%b1%d8%a8-%d8%a7%d9%84%d8%b6%d8%b1%d9%8a%d8%a8%d9%8a-%d8%a8%d9%8a%d9%86-%d8%a7%d9%84%d9%86%d8%af%d9%85-%d8%a7%d9%84\/"},"modified":"2026-06-29T15:29:51","modified_gmt":"2026-06-29T12:29:51","slug":"tax-evasion-reporting-ar","status":"publish","type":"post","link":"https:\/\/ish-shalom.co.il\/ar\/tax-evasion-reporting-ar\/","title":{"rendered":"\u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0639\u0646 \u0627\u0644\u062a\u0647\u0631\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u064a: \u0628\u064a\u0646 \u0627\u0644\u0646\u062f\u0645 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a \u0648\u0641\u0639\u0644 \u0627\u0644\u0628\u0642\u0627\u0621"},"content":{"rendered":"<p data-path-to-node=\"4\">\u0625\u0630\u0627 \u0643\u0646\u062a \u062a\u0641\u0643\u0631 \u0628\u062c\u062f\u064a\u0629 \u0641\u064a \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0639\u0646 \u062a\u0647\u0631\u0628 \u0636\u0631\u064a\u0628\u064a \u0625\u0644\u0649 <a href=\"https:\/\/ish-shalom.co.il\/ar\/tax-bookkeeping-audit-guide-ar\/\">\u0633\u0644\u0637\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628<\/a> \u2014 \u0633\u0648\u0627\u0621 \u0643\u0627\u0646 \u0630\u0644\u0643 \u064a\u062a\u0639\u0644\u0642 \u0628\u0645\u062e\u0627\u0644\u0641\u0629 \u062e\u0627\u0635\u0629 \u0628\u0643 \u0623\u0648 \u0628\u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0634\u062e\u0635 \u0622\u062e\u0631 \u2014 \u0641\u0645\u0646 \u0627\u0644\u0645\u0631\u062c\u062d \u062c\u062f\u0627\u064b \u0623\u0646\u0643 \u0644\u0627 \u062a\u062a\u062d\u0631\u0643 \u0628\u062f\u0627\u0641\u0639 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0627\u0644\u0625\u064a\u062b\u0627\u0631\u064a\u0629 \u0627\u0644\u062e\u0627\u0644\u0635\u0629 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\u0625\u0646\u0647\u0627 \u062a\u0646\u0628\u0639 \u0645\u0646 \u0636\u063a\u0637 \u0647\u0627\u0626\u0644\u060c \u0623\u0648 \u062e\u0648\u0641 \u0645\u0644\u0645\u0648\u0633 \u0645\u0646 \u0627\u0644\u0627\u0646\u0643\u0634\u0627\u0641\u060c \u0623\u0648 \u0645\u062d\u0627\u0648\u0644\u0629 \u0645\u062f\u0631\u0648\u0633\u0629 \u0644\u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u0623\u0636\u0631\u0627\u0631 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062a\u0648\u0642\u0639\u0629. \u0648\u0644\u0627 \u062d\u0631\u062c \u0641\u064a \u0630\u0644\u0643 \u0639\u0644\u0649 \u0627\u0644\u0625\u0637\u0644\u0627\u0642 \u2014 \u0628\u0634\u0631\u0637 \u0623\u0646 \u064a\u062a\u0645 \u062a\u0646\u0641\u064a\u0630 \u0630\u0644\u0643 \u0628\u0634\u0643\u0644 \u0635\u062d\u064a\u062d \u0648\u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u0645\u0646\u0627\u0633\u0628.<\/p>\n<p data-path-to-node=\"5\">\u0642\u0628\u0644 \u0644\u062d\u0638\u0627\u062a \u0645\u0646 \u0631\u0641\u0639 \u0633\u0645\u0627\u0639\u0629 \u0627\u0644\u0647\u0627\u062a\u0641 \u0623\u0648 \u0635\u064a\u0627\u063a\u0629 \u0631\u0633\u0627\u0644\u0629 \u0625\u0644\u0649 \u0627\u0644\u0633\u0644\u0637\u0627\u062a\u060c \u0645\u0646 \u0627\u0644\u0636\u0631\u0648\u0631\u064a \u0623\u0646 \u062a\u062f\u0631\u0643: \u0647\u0630\u0647 \u062e\u0637\u0648\u0629 \u062f\u0631\u0627\u0645\u0627\u062a\u064a\u0643\u064a\u0629 \u0644\u0627 \u0631\u062c\u0639\u0629 \u0641\u064a\u0647\u0627. \u0625\u0646\u0647\u0627 \u062a\u062d\u0645\u0644 \u062a\u0628\u0639\u0627\u062a \u0642\u0627\u0646\u0648\u0646\u064a\u0629\u060c \u0648\u062a\u062c\u0627\u0631\u064a\u0629\u060c \u0648\u062c\u0646\u0627\u0626\u064a\u0629 \u062b\u0642\u064a\u0644\u0629 \u2014 \u0633\u0644\u0628\u0627\u064b \u0623\u0648 \u0625\u064a\u062c\u0627\u0628\u0627\u064b. \u0641\u064a \u0627\u0644\u0644\u062d\u0638\u0629 \u0627\u0644\u062a\u064a \u062a\u0641\u062a\u062d \u0641\u064a\u0647\u0627 \u0647\u0630\u0627 \u0627\u0644\u0628\u0627\u0628 \u0623\u0645\u0627\u0645 \u0645\u062d\u0642\u0642\u064a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644\u060c \u0644\u0627 \u064a\u0645\u0643\u0646 \u0644\u0644\u0632\u0645\u0646 \u0623\u0646 \u064a\u0639\u0648\u062f \u0625\u0644\u0649 \u0627\u0644\u0648\u0631\u0627\u0621.<\/p>\n<h2 data-path-to-node=\"6\">\u0645\u0646 \u064a\u0642\u0648\u0645 \u0628\u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0644\u0644\u0633\u0644\u0637\u0627\u062a \u0628\u0627\u0644\u0641\u0639\u0644 \u2014 \u0648\u0644\u0645\u0627\u0630\u0627\u061f<\/h2>\n<p data-path-to-node=\"7\">\u0641\u064a \u0639\u0627\u0644\u0645 \u0627\u0644\u0636\u0631\u0627\u0626\u0628\u060c \u0647\u0646\u0627\u0643 \u0645\u0633\u0627\u0631\u0627\u0646 \u0631\u0626\u064a\u0633\u064a\u0627\u0646 \u0648\u0645\u0646\u0641\u0635\u0644\u0627\u0646 \u062a\u0645\u0627\u0645\u0627\u064b 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\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a&#8221;\u060c \u0645\u0645\u0627 \u064a\u0644\u0645\u062d \u0625\u0644\u0649 \u0641\u062d\u0635 \u0648\u0634\u064a\u0643.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"11,1,0\">\u0634\u0627\u0626\u0639\u0627\u062a \u0645\u0624\u0643\u062f\u0629 \u0628\u0623\u0646 \u0634\u0631\u064a\u0643\u0627\u064b \u0633\u0627\u0628\u0642\u0627\u064b\u060c \u0623\u0648 \u0645\u0648\u0638\u0641\u0627\u064b\u060c \u0623\u0648 \u0645\u0648\u0631\u062f\u0627\u064b \u0642\u062f \u0628\u062f\u0623 \u0641\u064a &#8220;\u0627\u0644\u0643\u0644\u0627\u0645&#8221;.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"11,2,0\">\u0631\u063a\u0628\u0629 \u0641\u064a \u062a\u0646\u0638\u064a\u0641 \u0648\u062a\u0633\u0648\u064a\u0629 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0642\u0628\u0644 \u0628\u064a\u0639 \u0627\u0644\u0639\u0645\u0644\u060c \u0623\u0648 \u0625\u062f\u062e\u0627\u0644 \u0634\u0631\u064a\u0643\u060c \u0623\u0648 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\u064a\u0642\u0644 \u062f\u0631\u0627\u0645\u0627\u062a\u064a\u0643\u064a\u0629. \u0645\u0648\u0638\u0641 \u0645\u0633\u062a\u0627\u0621 \u062a\u0645 \u0625\u0646\u0647\u0627\u0621 \u0639\u0645\u0644\u0647\u060c \u0623\u0648 \u0645\u0646\u0627\u0641\u0633 \u062a\u062c\u0627\u0631\u064a \u064a\u0634\u0639\u0631 \u0628\u0623\u0646 \u0627\u0644\u0633\u0648\u0642 \u064a\u064f\u062e\u0644 \u0628\u0647 \u0628\u0634\u0643\u0644 \u063a\u064a\u0631 \u0639\u0627\u062f\u0644\u060c \u0623\u0648 \u0632\u0648\u062c \u0633\u0627\u0628\u0642 \u0641\u064a \u062e\u0636\u0645 \u0646\u0632\u0627\u0639 \u0637\u0644\u0627\u0642 \u0645\u0631\u064a\u0631 \u2014 \u064a\u0642\u0631\u0631\u0648\u0646 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0633\u0644\u0637\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0643\u0633\u0644\u0627\u062d \u0642\u0627\u0646\u0648\u0646\u064a \u0641\u0639\u0627\u0644 \u0648\u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0639\u0646 \u0645\u062e\u0627\u0644\u0641\u0627\u062a \u0627\u0644\u0637\u0631\u0641 \u0627\u0644\u0622\u062e\u0631.<\/p>\n<h2 data-path-to-node=\"14\">\u0643\u064a\u0641 \u064a\u0639\u0645\u0644 \u0645\u0633\u0627\u0631 \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0630\u0627\u062a\u064a (\u0627\u0644\u0643\u0634\u0641 \u0627\u0644\u0637\u0648\u0639\u064a)\u061f<\/h2>\n<p data-path-to-node=\"15\">\u0644\u0636\u0645\u0627\u0646 \u0623\u0644\u0627 \u064a\u062a\u062d\u0648\u0644 \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0630\u0627\u062a\u064a \u0625\u0644\u0649 &#8220;\u0625\u062f\u0627\u0646\u0629 \u0630\u0627\u062a\u064a\u0629&#8221; \u062a\u0646\u062a\u0647\u064a \u0628\u0644\u0627\u0626\u062d\u0629 \u0627\u062a\u0647\u0627\u0645\u060c \u064a\u062c\u0628 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0636\u0645\u0646 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0645\u062d\u0643\u0645\u0629:<\/p>\n<ul data-path-to-node=\"16\">\n<li>\n<p data-path-to-node=\"16,0,0\"><b data-path-to-node=\"16,0,0\" data-index-in-node=\"0\">\u0627\u0633\u062a\u0634\u0627\u0631\u0629 \u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0633\u0631\u064a\u0629 \u062a\u062d\u062a \u062d\u0645\u0627\u064a\u0629 \u0643\u0627\u0645\u0644\u0629:<\/b> \u0642\u0628\u0644 \u0627\u062a\u062e\u0627\u0630 \u0623\u064a \u062e\u0637\u0648\u0629\u060c \u0645\u0646 \u0627\u0644\u0636\u0631\u0648\u0631\u064a \u0627\u0644\u062a\u0648\u062c\u0647 \u062d\u0635\u0631\u064a\u0627\u064b \u0625\u0644\u0649 \u0645\u062d\u0627\u0645\u064d \u0645\u062a\u062e\u0635\u0635 \u0641\u064a \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0648\u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u062c\u0646\u0627\u0626\u064a\u0629. \u0639\u0644\u0649 \u0639\u0643\u0633 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0623\u0648 \u0645\u0633\u062a\u0634\u0627\u0631\u064a \u0627\u0644\u0636\u0631\u0627\u0626\u0628\u060c <b data-path-to-node=\"16,0,0\" data-index-in-node=\"176\">\u0627\u0644\u0645\u062d\u0627\u0645\u064a \u0648\u062d\u062f\u0647 \u064a\u062a\u0645\u062a\u0639 \u0628\u0627\u0644\u0633\u0631\u064a\u0629 \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0627\u0644\u0645\u0637\u0644\u0642\u0629 \u0628\u0645\u0648\u062c\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646<\/b>. \u0643\u0644 \u0645\u0627 \u062a\u0641\u0635\u062d \u0639\u0646\u0647 \u064a\u0638\u0644 \u0633\u0631\u064a\u0627\u064b \u062a\u0645\u0627\u0645\u0627\u064b \u0648\u0644\u0627 \u064a\u0645\u0643\u0646 \u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0647 \u0636\u062f\u0643 \u0623\u0648 \u0648\u0635\u0648\u0644\u0647 \u0644\u0644\u0633\u0644\u0637\u0627\u062a \u062f\u0648\u0646 \u0625\u0630\u0646 \u0635\u0631\u064a\u062d \u0645\u0646\u0643.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"16,1,0\"><b data-path-to-node=\"16,1,0\" data-index-in-node=\"0\">\u0645\u0633\u062d \u0639\u0645\u064a\u0642 \u0644\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629:<\/b> \u0646\u0642\u0648\u0645 \u0628\u0641\u062d\u0635 \u0645\u0627 \u062a\u0645 \u0625\u062e\u0641\u0627\u0624\u0647 \u0628\u062f\u0642\u0629\u060c \u0648\u0641\u064a \u0623\u064a \u0633\u0646\u0648\u0627\u062a \u0636\u0631\u064a\u0628\u064a\u0629\u060c \u0648\u0645\u0627 \u0647\u0648 \u062d\u062c\u0645 \u0627\u0644\u062f\u062e\u0644 \u063a\u064a\u0631 \u0627\u0644\u0645\u0635\u0631\u062d \u0628\u0647\u060c \u0648\u0643\u064a\u0641 \u064a\u0641\u0633\u0631 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0647\u0630\u0647 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a. \u0647\u0646\u0627\u0643 \u0641\u0631\u0642 \u0634\u0627\u0633\u0639 \u0628\u064a\u0646 \u062e\u0637\u0623 \u0641\u064a \u062a\u0642\u0631\u064a\u0631 \u0628\u0645\u0628\u0644\u063a \u0639\u0634\u0631\u0627\u062a \u0627\u0644\u0622\u0644\u0627\u0641 \u0648\u0628\u064a\u0646 \u0625\u062e\u0641\u0627\u0621 \u0645\u0646\u0647\u062c\u064a \u0648\u0645\u062d\u062a\u0631\u0641 \u0644\u0645\u0644\u0627\u064a\u064a\u0646.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"16,2,0\"><b data-path-to-node=\"16,2,0\" data-index-in-node=\"0\">\u062a\u0642\u062f\u064a\u0645 \u0637\u0644\u0628 \u0644\u0625\u062c\u0631\u0627\u0621 \u0627\u0644\u0643\u0634\u0641 \u0627\u0644\u0637\u0648\u0639\u064a:<\/b> \u0647\u0630\u0647 \u0622\u0644\u064a\u0629 \u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0645\u062d\u062f\u062f\u0629 \u062a\u0633\u0645\u062d \u0644\u0644\u0645\u0643\u0644\u0641 \u0628\u0627\u0644\u0643\u0634\u0641 \u0639\u0646 \u0645\u05d7\u05d3\u0644\u0627\u062a\u0647 \u0637\u0648\u0627\u0639\u064a\u0629\u060c \u0648\u062f\u0641\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0644\u0644\u062f\u0648\u0644\u0629\u060c \u0648\u0641\u064a \u0627\u0644\u0645\u0642\u0627\u0628\u0644 \u2014 <b data-path-to-node=\"16,2,0\" data-index-in-node=\"136\">\u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u062d\u0635\u0627\u0646\u0629 \u0643\u0627\u0645\u0644\u0629 \u0645\u0646 \u0627\u0644\u0645\u0644\u0627\u062d\u0642\u0629 \u0627\u0644\u062c\u0646\u0627\u0626\u064a\u0629<\/b>.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"16,3,0\"><b data-path-to-node=\"16,3,0\" data-index-in-node=\"0\">\u0625\u062f\u0627\u0631\u0629 \u0645\u0641\u0627\u0648\u0636\u0627\u062a \u0627\u0644\u062a\u0642\u062f\u064a\u0631:<\/b> \u062d\u062a\u0649 \u0628\u0639\u062f \u0642\u0628\u0648\u0644 \u0627\u0644\u0637\u0644\u0628 \u0645\u0646 \u062d\u064a\u062b \u0627\u0644\u0645\u0628\u062f\u0623\u060c \u064a\u0646\u062a\u0642\u0644 \u0627\u0644\u0645\u0644\u0641 \u0625\u0644\u0649 \u0646\u0642\u0627\u0634\u0627\u062a \u062d\u0627\u062f\u0629 \u0645\u0639 \u0645\u0623\u0645\u0648\u0631 \u0627\u0644\u062a\u0642\u062f\u064a\u0631 \u0644\u062a\u062d\u062f\u064a\u062f \u0636\u0631\u064a\u0628\u0629 \u0631\u062c\u0639\u064a\u0629\u060c \u0648\u0627\u0644\u0641\u0648\u0627\u0626\u062f\u060c \u0648\u0641\u0631\u0648\u0642 \u0627\u0644\u0627\u0631\u062a\u0628\u0627\u0637. \u0627\u0644\u0645\u064a\u0632\u0629 \u0627\u0644\u0643\u0628\u0631\u0649\u061f \u062a\u0633\u0648\u064a\u0629 \u0627\u0644\u062f\u064a\u0646 \u0628\u0627\u0644\u0645\u0627\u0644 \u2014 \u0648\u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u062d\u0631\u064a\u062a\u0643 \u0627\u0644\u0634\u062e\u0635\u064a\u0629 \u0648\u0633\u0645\u0639\u062a\u0643.<\/p>\n<\/li>\n<\/ul>\n<blockquote data-path-to-node=\"17\">\n<p data-path-to-node=\"17,0\"><b data-path-to-node=\"17,0\" data-index-in-node=\"0\">\u0648\u0645\u0627\u0630\u0627 \u064a\u062d\u062f\u062b \u0625\u0630\u0627 \u062c\u0627\u0621 \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0645\u0646 \u0637\u0631\u0641 \u062b\u0627\u0644\u062b\u061f<\/b> \u062a\u062a\u0644\u0642\u0649 \u0633\u0644\u0637\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0622\u0644\u0627\u0641 \u0627\u0644\u0628\u0644\u0627\u063a\u0627\u062a \u0627\u0644\u0645\u062c\u0647\u0648\u0644\u0629 \u0633\u0646\u0648\u064a\u0627\u064b \u0639\u0628\u0631 &#8220;\u062e\u0637 \u0627\u0644\u0639\u062f\u0627\u0644\u0629&#8221;. \u064a\u062a\u0645 \u062a\u062c\u0627\u0647\u0644 \u0645\u0639\u0638\u0645\u0647\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u062a\u0641\u062a\u0642\u0631 \u0625\u0644\u0649 \u0623\u062f\u0644\u0629. \u0648\u0644\u0643\u0646 \u0625\u0630\u0627 \u0642\u062f\u0645 \u0627\u0644\u0645\u0628\u0644\u063a \u0623\u062f\u0644\u0629 \u0645\u0644\u0645\u0648\u0633\u0629 \u2014 \u0631\u0633\u0627\u0626\u0644 \u0628\u0631\u064a\u062f \u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u060c \u0643\u0634\u0648\u0641\u0627\u062a \u062d\u0633\u0627\u0628 \u0628\u0646\u0643\u064a\u0629\u060c \u062f\u0641\u0627\u062a\u0631 \u062d\u0633\u0627\u0628\u0627\u062a \u062f\u0627\u062e\u0644\u064a\u0629\u060c \u0623\u0648 \u0641\u0648\u0627\u062a\u064a\u0631 \u2014 \u062a\u0641\u062a\u062d \u0627\u0644\u0633\u0644\u0637\u0629 \u062a\u062d\u0642\u064a\u0642\u0627\u064b \u0633\u0631\u064a\u0627\u064b\u060c \u0648\u0645\u0646 \u0647\u0646\u0627\u0643\u060c \u064a\u0635\u0628\u062d \u0627\u0644\u0637\u0631\u064a\u0642 \u0625\u0644\u0649 \u0627\u0644\u0627\u0639\u062a\u0642\u0627\u0644\u0627\u062a \u0627\u0644\u0639\u0644\u0646\u064a\u0629 \u0642\u0635\u064a\u0631\u0627\u064b \u062c\u062f\u0627\u064b.<\/p>\n<\/blockquote>\n<h2 data-path-to-node=\"18\">\u0645\u064a\u0632\u0627\u0646 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0648\u0627\u0644\u0645\u0643\u0627\u0633\u0628: \u0645\u0627\u0630\u0627 \u062a\u062c\u0646\u064a \u0645\u0646 \u0630\u0644\u0643 \u062d\u0642\u0627\u064b\u061f<\/h2>\n<h3 data-path-to-node=\"19\">\u0641\u064a \u0645\u0633\u0627\u0631 \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0630\u0627\u062a\u064a \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a:<\/h3>\n<ul data-path-to-node=\"20\">\n<li>\n<p data-path-to-node=\"20,0,0\"><b data-path-to-node=\"20,0,0\" data-index-in-node=\"0\">\u0627\u0644\u0645\u064a\u0632\u0629 \u0627\u0644\u0639\u0644\u064a\u0627:<\/b> \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0625\u0639\u0641\u0627\u0621 \u0643\u0627\u0645\u0644 \u0645\u0646 \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u062c\u0646\u0627\u0626\u064a\u0629\u060c \u0648\u0627\u0644\u0633\u062c\u0646 \u0627\u0644\u0641\u0639\u0644\u064a\u060c \u0648\u0627\u0644\u0633\u062c\u0644 \u0627\u0644\u062c\u0646\u0627\u0626\u064a.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"20,1,0\"><b data-path-to-node=\"20,1,0\" data-index-in-node=\"0\">\u0627\u0644\u062a\u0633\u0648\u064a\u0629 \u0627\u0644\u0645\u062f\u0646\u064a\u0629:<\/b> \u0641\u062a\u062d \u0622\u0641\u0627\u0642 \u062a\u062c\u0627\u0631\u064a\u0629 \u0623\u0645\u0627\u0645 \u0627\u0644\u0628\u0646\u0648\u0643\u060c \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u0621\u060c \u0648\u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0627\u0644\u062a\u064a \u0643\u0627\u0646\u062a \u0645\u063a\u0644\u0642\u0629 \u0628\u0633\u0628\u0628 &#8220;\u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0633\u0648\u062f\u0627\u0621&#8221;.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"20,2,0\"><b data-path-to-node=\"20,2,0\" data-index-in-node=\"0\">\u0645\u062e\u0627\u0637\u0631 \u0641\u0634\u0644 \u0627\u0644\u0625\u062c\u0631\u0627\u0621:<\/b> \u0625\u0630\u0627 \u062a\u0645 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0637\u0644\u0628 \u0628\u0625\u0647\u0645\u0627\u0644 \u0623\u0648 \u0644\u0645 \u064a\u0633\u062a\u0648\u0641\u0650 \u0627\u0644\u0634\u0631\u0648\u0637 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 (\u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644\u060c \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u0633\u0644\u0637\u0629 \u0642\u062f \u0628\u062f\u0623\u062a \u0628\u0627\u0644\u0641\u0639\u0644 \u0641\u062d\u0635\u0627\u064b \u0645\u0633\u062a\u0642\u0644\u0627\u064b \u0628\u0634\u0623\u0646\u0643)\u060c \u0641\u0633\u064a\u062a\u0645 \u0631\u0641\u0636 \u0627\u0644\u0637\u0644\u0628 \u2014 \u0648\u0642\u062f \u062a\u064f\u0633\u062a\u062e\u062f\u0645 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u062a\u064a \u0642\u062f\u0645\u062a\u0647\u0627 \u0643\u0623\u062f\u0644\u0629 \u0641\u064a \u0642\u0636\u064a\u0629 \u062c\u0646\u0627\u0626\u064a\u0629 \u0636\u062f\u0643.<\/p>\n<\/li>\n<\/ul>\n<h3 data-path-to-node=\"21\">\u0641\u064a \u0645\u0633\u0627\u0631 \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0639\u0646 \u0627\u0644\u0622\u062e\u0631\u064a\u0646:<\/h3>\n<ul data-path-to-node=\"22\">\n<li>\n<p data-path-to-node=\"22,0,0\"><b data-path-to-node=\"22,0,0\" data-index-in-node=\"0\">\u0627\u0644\u062f\u0627\u0641\u0639 \u0627\u0644\u0623\u0633\u0627\u0633\u064a:<\/b> \u062a\u062d\u0642\u064a\u0642 \u0645\u064a\u0632\u0629 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