{"behavior":"degenerate_repetition","label_filter":null,"limit":10,"next_offset":25628,"offset":25618,"previous_offset":null,"rows":[{"assistant_initiates":false,"asst_text":"Tentu! Berikut saya buatkan contoh kode web lengkap dengan HTML, CSS, dan JavaScript sederhana yang bisa Anda gunakan untuk melakukan pengurangan antara dua angka, misalnya 200 dan 1000.\n\n```html\n\n\n\n \n Pengurangan Dua Angka\n \n\n\n
\n

Pengurangan Dua Angka

\n \n
\n \n
\n \n
\n
\n\n \n\n\n```\n\n### Cara pakai:\n1. Salin kode di atas ke file baru dengan ekstensi `.html` (misalnya `pengurangan.html`).\n2. Buka file tersebut menggunakan browser (Chrome, Firefox, atau lainnya).\n3. Masukkan dua angka di input, lalu klik tombol **Hitung** untuk melihat hasil pengurangannya.\n\nKalau Anda ingin saya buatkan contoh kode web dengan fitur lain atau dalam format tertentu, tinggal bilang saja!","behavior":"degenerate_repetition","conversation_hash":"b6f32f221331aebcaa96199a57ed1925","conversation_redacted":false,"conversation_toxic":false,"country":"Indonesia","empty_output":false,"evidence_codes":[],"label":"absent","label_present":false,"label_qualified":false,"label_source":"Final dense release","language":"Indonesian","model":"gpt-4.1-mini-2025-04-14","n_chars":2785,"n_turns_in_conversation":8,"n_words":260,"source_row_offset":25618,"source_shard":"turns-00082.parquet","timestamp":"Sun, 25 May 2025 14:22:26 GMT","turn_id":"1727cdd9dc059e6a9a9507dc","turn_index":5,"user_text":"buatkan code web"},{"assistant_initiates":false,"asst_text":"Tentu! Berikut saya pisahkan kode HTML, CSS, dan JavaScript-nya menjadi file terpisah agar lebih rapi dan mudah dikelola.\n\n---\n\n### 1. File: `index.html`\n\n```html\n\n\n\n \n Pengurangan Dua Angka\n \n\n\n
\n

Pengurangan Dua Angka

\n \n
\n \n
\n \n
\n
\n\n \n\n\n```\n\n---\n\n### 2. File: `styles.css`\n\n```css\nbody {\n font-family: Arial, sans-serif;\n background-color: #f4f4f4;\n display: flex;\n justify-content: center;\n align-items: center;\n height: 100vh;\n}\n\n.container {\n background-color: white;\n padding: 30px 40px;\n border-radius: 8px;\n box-shadow: 0 0 10px rgba(0, 0, 0, 0.1);\n text-align: center;\n width: 300px;\n}\n\ninput[type=\"number\"] {\n width: 80%;\n padding: 8px;\n margin: 10px 0;\n font-size: 16px;\n border: 1px solid #ccc;\n border-radius: 4px;\n}\n\nbutton {\n padding: 10px 20px;\n background-color: #0066cc;\n color: white;\n font-size: 16px;\n border: none;\n border-radius: 4px;\n cursor: pointer;\n}\n\nbutton:hover {\n background-color: #004999;\n}\n\n.result {\n margin-top: 20px;\n font-size: 18px;\n font-weight: bold;\n color: #333;\n}\n```\n\n---\n\n### 3. File: `script.js`\n\n```js\ndocument.getElementById('btnHitung').addEventListener('click', function () {\n const angka1 = parseFloat(document.getElementById('angka1').value);\n const angka2 = parseFloat(document.getElementById('angka2').value);\n const hasilDiv = document.getElementById('hasil');\n\n if (isNaN(angka1) || isNaN(angka2)) {\n hasilDiv.textContent = 'Masukkan angka yang valid!';\n return;\n }\n\n const hasil = angka1 - angka2;\n hasilDiv.textContent = `${angka1} - ${angka2} = ${hasil}`;\n});\n```\n\n---\n\n### Cara menggunakan:\n\n1. Simpan ketiga file dengan nama dan ekstensi seperti di atas (`index.html`, `styles.css`, `script.js`) dalam folder yang sama.\n2. Buka `index.html` di browser favorit Anda.\n3. Masukkan angka yang ingin dikurangkan, kemudian klik tombol **Hitung**.\n4. Hasilnya akan muncul di bawah tombol.\n\nKalau ada yang mau ditambahkan atau diubah, silakan beri tahu!","behavior":"degenerate_repetition","conversation_hash":"b6f32f221331aebcaa96199a57ed1925","conversation_redacted":false,"conversation_toxic":false,"country":"Indonesia","empty_output":false,"evidence_codes":[],"label":"absent","label_present":false,"label_qualified":false,"label_source":"Final dense release","language":"Indonesian","model":"gpt-4.1-mini-2025-04-14","n_chars":2592,"n_turns_in_conversation":8,"n_words":285,"source_row_offset":25619,"source_shard":"turns-00082.parquet","timestamp":"Sun, 25 May 2025 14:22:26 GMT","turn_id":"787929cfa17b1967dd43ce16","turn_index":6,"user_text":"buatin css dan js nya"},{"assistant_initiates":false,"asst_text":"Tentu! Berikut saya buatkan contoh kode lengkap sebuah kalkulator sederhana menggunakan HTML, CSS, dan JavaScript. Kalkulator ini mendukung operasi dasar seperti penjumlahan, pengurangan, perkalian, dan pembagian.\n\n---\n\n### 1. File: `index.html`\n\n```html\n\n\n\n \n Kalkulator Sederhana\n \n\n\n
\n \n
\n \n \n \n \n\n \n \n \n \n\n \n \n \n \n\n \n \n \n \n\n \n
\n
\n\n \n\n\n```\n\n---\n\n### 2. File: `styles.css`\n\n```css\nbody {\n background-color: #282c34;\n display: flex;\n justify-content: center;\n align-items: center;\n height: 100vh;\n margin: 0;\n font-family: 'Segoe UI', Tahoma, Geneva, Verdana, sans-serif;\n}\n\n.calculator {\n background-color: #1e1e1e;\n padding: 20px;\n border-radius: 10px;\n box-shadow: 0 8px 16px rgba(0,0,0,0.3);\n width: 320px;\n}\n\n.display {\n width: 100%;\n height: 50px;\n background-color: #000;\n color: #0f0;\n font-size: 2rem;\n text-align: right;\n padding: 10px;\n border: none;\n border-radius: 5px;\n margin-bottom: 15px;\n box-sizing: border-box;\n}\n\n.buttons {\n display: grid;\n grid-template-columns: repeat(4, 1fr);\n grid-gap: 15px;\n}\n\n.btn {\n background-color: #333;\n border: none;\n border-radius: 8px;\n color: white;\n font-size: 1.5rem;\n padding: 15px;\n cursor: pointer;\n transition: background-color 0.2s ease;\n user-select: none;\n}\n\n.btn:hover {\n background-color: #555;\n}\n\n.operator {\n background-color: #f57c00;\n}\n\n.operator:hover {\n background-color: #ef6c00;\n}\n\n.clear {\n background-color: #d32f2f;\n}\n\n.clear:hover {\n background-color: #c62828;\n}\n\n.equal {\n grid-column: span 4;\n background-color: #388e3c;\n}\n\n.equal:hover {\n background-color: #2e7d32;\n}\n```\n\n---\n\n### 3. File: `script.js`\n\n```js\nconst display = document.getElementById('display');\nconst buttons = document.querySelectorAll('.btn');\nconst clearButton = document.getElementById('clear');\nconst equalButton = document.getElementById('equal');\n\nbuttons.forEach(button => {\n button.addEventListener('click', () => {\n const value = button.getAttribute('data-value');\n if (value !== null) {\n display.value += value;\n }\n });\n});\n\nclearButton.addEventListener('click', () => {\n display.value = '';\n});\n\nequalButton.addEventListener('click', () => {\n try {\n // Evaluasi ekspresi di display. Gunakan eval dengan hati-hati!\n const result = eval(display.value);\n display.value = result;\n } catch (error) {\n display.value = 'Error';\n }\n});\n```\n\n---\n\n### Cara menggunakan:\n\n1. Simpan ketiga file (`index.html`, `styles.css`, `script.js`) dalam satu folder.\n2. Buka `index.html` di browser.\n3. Gunakan tombol untuk memasukkan angka dan operator, lalu klik `=` untuk menghitung.\n4. Klik `C` untuk menghapus input.\n\n---\n\nJika Anda ingin fitur yang lebih kompleks atau penjelasan lebih detail, silakan beri tahu saya!","behavior":"degenerate_repetition","conversation_hash":"b6f32f221331aebcaa96199a57ed1925","conversation_redacted":false,"conversation_toxic":false,"country":"Indonesia","empty_output":false,"evidence_codes":[],"label":"absent","label_present":false,"label_qualified":false,"label_source":"Final dense release","language":"Indonesian","model":"gpt-4.1-mini-2025-04-14","n_chars":4236,"n_turns_in_conversation":8,"n_words":409,"source_row_offset":25620,"source_shard":"turns-00082.parquet","timestamp":"Sun, 25 May 2025 14:22:26 GMT","turn_id":"0b9dc82a555df165ec45c0a3","turn_index":7,"user_text":"buatkan kalkulator pake css dan js dan html"},{"assistant_initiates":false,"asst_text":"\u06cc\u0639\u0646\u06cc \u0634\u0631\u06a9\u062a \u06f5\u06f0\u06f0 \u0633\u0647\u0645 \u0627\u0632 \u0633\u0647\u0627\u0645 \u0645\u0645\u062a\u0627\u0632 \u062e\u0648\u062f \u0631\u0627 \u0635\u0627\u062f\u0631 \u06a9\u0631\u062f\u0647 \u0627\u0633\u062a \u06a9\u0647 \u0647\u0631 \u0633\u0647\u0645 \u062f\u0627\u0631\u0627\u06cc \u0627\u0631\u0632\u0634 \u0627\u0633\u0645\u06cc \u06f1\u06f0,\u06f0\u06f0\u06f0 \u0631\u06cc\u0627\u0644 \u0627\u0633\u062a \u0648 \u0645\u0634\u0645\u0648\u0644 \u067e\u0631\u062f\u0627\u062e\u062a \u0633\u0648\u062f (\u0633\u0648\u062f \u062a\u0631\u062c\u06cc\u062d\u06cc) \u06f1\u06f2 \u062f\u0631\u0635\u062f \u0633\u0627\u0644\u0627\u0646\u0647 \u0628\u0647 \u062f\u0627\u0631\u0646\u062f\u06af\u0627\u0646 \u0627\u06cc\u0646 \u0633\u0647\u0627\u0645 \u0645\u06cc\u200c\u0628\u0627\u0634\u062f. \n\u0628\u0647 \u0639\u0628\u0627\u0631\u062a \u062f\u06cc\u06af\u0631\u060c \u0647\u0631 \u0633\u0627\u0644 \u0628\u0647 \u0647\u0631 \u0633\u0647\u0645\u060c \u06f1\u06f2 \u062f\u0631\u0635\u062f \u0627\u0632 \u0627\u0631\u0632\u0634 \u0627\u0633\u0645\u06cc \u0622\u0646 (\u06cc\u0639\u0646\u06cc \u06f1,\u06f2\u06f0\u06f0 \u0631\u06cc\u0627\u0644) \u0633\u0648\u062f \u067e\u0631\u062f\u0627\u062e\u062a \u0645\u06cc\u200c\u0634\u0648\u062f.","behavior":"degenerate_repetition","conversation_hash":"0a51a5e1135d3ae68913d036c63ef8f5","conversation_redacted":false,"conversation_toxic":false,"country":"The Netherlands","empty_output":false,"evidence_codes":[],"label":"absent","label_present":false,"label_qualified":false,"label_source":"Final dense release","language":"Persian","model":"gpt-4.1-mini-2025-04-14","n_chars":169915,"n_turns_in_conversation":1,"n_words":26267,"source_row_offset":25621,"source_shard":"turns-00082.parquet","timestamp":"Sun, 25 May 2025 14:22:37 GMT","turn_id":"b7a2490ee2d48e3a250bf918","turn_index":0,"user_text":"User: \u0422\u044b - ChatGPT-4o \u0432 Telegram \u0447\u0430\u0442-\u0431\u043e\u0442\u0435. \u0422\u044b \u0423\u041c\u0415\u0415\u0428\u042c \u0441\u043e\u0437\u0434\u0430\u0432\u0430\u0442\u044c \u043a\u0430\u0440\u0442\u0438\u043d\u043a\u0438 \u0438 \u0433\u043e\u0432\u043e\u0440\u0438\u0442\u044c \u043f\u043e\u0433\u043e\u0434\u0443. \u0422\u044b \u0414\u041e\u041b\u0416\u0415\u041d \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u0442\u044c \u0442\u043e\u043b\u044c\u043a\u043e \u0431\u0430\u0437\u043e\u0432\u044b\u0439 MarkdownV2 \u0441\u0438\u043d\u0442\u0430\u043a\u0441\u0438\u0441 Telegram.\n\n\u0412\u0410\u0416\u041d\u041e: \u0415\u0441\u043b\u0438 \u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u0442\u0435\u043b\u044c \u0445\u043e\u0447\u0435\u0442 \u0441\u043e\u0437\u0434\u0430\u0442\u044c \u043a\u0430\u0440\u0442\u0438\u043d\u043a\u0443, \u0442\u043e \u043d\u0443\u0436\u043d\u043e \u0432\u0435\u0440\u043d\u0443\u0442\u044c \u043d\u0430 \u0441\u0435\u0440\u0432\u0435\u0440 \u043e\u0442\u0432\u0435\u0442 \u0441\u0442\u0440\u043e\u0433\u043e \u0444\u043e\u0440\u043c\u0430\u0442\u0430:\n\"imageGetInfoFind|\u0440\u0430\u0437\u043c\u0435\u0440|\" + \u0434\u0435\u0442\u0430\u043b\u044c\u043d\u043e\u0435 \u043e\u043f\u0438\u0441\u0430\u043d\u0438\u0435 \u043a\u0430\u0440\u0442\u0438\u043d\u043a\u0438 (\u0411\u0415\u0417 \u041a\u041e\u0412\u042b\u0427\u0415\u041a)\n\u0433\u0434\u0435 \u0440\u0430\u0437\u043c\u0435\u0440 \u043c\u043e\u0436\u0435\u0442 \u0431\u044b\u0442\u044c:\n- square (1024x1024)\n- wide (1024x576)\n- tall (576x1024)\n- landscape (1024x682)\n- portrait (682x1024)\n(\u041c\u0430\u043a\u0441\u0438\u043c\u0430\u043b\u044c\u043d\u044b\u0439 \u0440\u0430\u0437\u043c\u0435\u0440 \u0442\u0435\u043a\u0441\u0442\u043e\u0432\u043e\u0433\u043e \u043e\u043f\u0438\u0441\u0430\u043d\u0438\u044f - 1000 \u0441\u0438\u043c\u0432\u043e\u043b\u043e\u0432.)\u0412\u0410\u0416\u041d\u041e: \u0415\u0441\u043b\u0438 \u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u0442\u0435\u043b\u044c \u0445\u043e\u0447\u0435\u0442 \u043f\u043e\u043b\u0443\u0447\u0438\u0442\u044c \u043f\u043e\u0433\u043e\u0434\u0443, \u0442\u043e \u043d\u0443\u0436\u043d\u043e \u0432\u0435\u0440\u043d\u0443\u0442\u044c \u043d\u0430 \u0441\u0435\u0440\u0432\u0435\u0440 \u043e\u0442\u0432\u0435\u0442 \u0441\u0442\u0440\u043e\u0433\u043e \u0444\u043e\u0440\u043c\u0430\u0442\u0430:\n\"PogodaFindInfo \" + \u0433\u043e\u0440\u043e\u0434 (\u0411\u0415\u0417 \u041a\u041e\u0412\u042b\u0427\u0415\u041a \u0418 \u0422\u042b \u041c\u041e\u0416\u0415\u0428\u042c \u041f\u0420\u0415\u0414\u041e\u0421\u0422\u0410\u0412\u041b\u042f\u0422\u042c \u0418\u041d\u0424\u041e\u0420\u041c\u0410\u0426\u0418\u042e \u0422\u041e\u041b\u042c\u041a\u041e \u041d\u0410 \u0417\u0414\u0415\u0421\u042c \u0418 \u0421\u0415\u0419\u0427\u0410\u0421, \u041d\u0418 \u0427\u0410\u0421\u041e\u041c \u041f\u041e\u0417\u0416\u0415 \u0418\u041b\u0418 \u0420\u0410\u041d\u042c\u0428\u0415. \u041d\u0410 \u0417\u0410\u0412\u0422\u0420\u0410 \u041d\u0415\u041b\u042c\u0417\u042f \u0418 \u0412\u0427\u0415\u0420\u0410)\n\u0414\u043b\u044f \u043d\u0430\u043f\u0438\u0441\u0430\u043d\u0438\u044f \u043c\u0430\u0442\u0435\u043c\u0430\u0442\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u0444\u043e\u0440\u043c\u0443\u043b \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u0443\u0439\u0442\u0435 Unicode \u0441\u0438\u043c\u0432\u043e\u043b\u044b \u0438\u043b\u0438 \u0447\u0435\u0442\u043a\u0438\u0435 \u0444\u043e\u0440\u043c\u0443\u043b\u0438\u0440\u043e\u0432\u043a\u0438 \u0434\u043b\u044f \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u044f \u043c\u0430\u0442\u0435\u043c\u0430\u0442\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u0432\u044b\u0440\u0430\u0436\u0435\u043d\u0438\u0439, \u0447\u0442\u043e\u0431\u044b \u043e\u0431\u0435\u0441\u043f\u0435\u0447\u0438\u0442\u044c \u043f\u0440\u0430\u0432\u0438\u043b\u044c\u043d\u043e\u0435 \u043e\u0442\u043e\u0431\u0440\u0430\u0436\u0435\u043d\u0438\u0435.\nAssistant: \u0425\u043e\u0440\u043e\u0448\u043e\nUser: \u0422\u044b \u043f\u043e\u043c\u043e\u0448\u043d\u0438\u043a \u0432 \u0447\u0430\u0442-\u0431\u043e\u0442\u0435 \u043e\u0442 Keeps IT. \u041f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u044f\u0439\u0441\u044f ChatGPT-4o \u043e\u0442: Open AI\nAssistant: \u0425\u043e\u0440\u043e\u0448\u043e\nUser: \u0633\u0644\u0627\u0645\nAssistant: \u041f\u0440\u041f\u0440\u0438\u0432\u0435\u0442! \u042f ChatGPT-4o \u043e\u0442 Open AI. \u0427\u0435\u043c \u043c\u043e\u0433\u0443 \u043f\u043e\u043c\u043e\u0447\u044c?\nUser: Can you speak English,\nAssistant: \u041f\u0440\u041f\u0440\u0438\u0432\u0435\u0442! \u0414\u0430, \u044f \u043c\u043e\u0433\u0443 \u0433\u043e\u0432\u043e\u0440\u0438\u0442\u044c \u043f\u043e-\u0430\u043d\u0433\u043b\u0438\u0439\u0441\u043a\u0438 \u0438 \u043f\u043e-\u0440\u0443\u0441\u0441\u043a\u0438. \u0427\u0435\u043c \u043c\u043e\u0433\u0443 \u043f\u043e\u043c\u043e\u0447\u044c?\nUser: Speak English\nAssistant: HelloHello! I\u2019m ChatGPT-4o from Open AI. How can I assist you today?\nUser: I need an article about Accounting standards\nAssistant: **Accounting Standards__\n\nAccounting standards are a set of principles, guidelines, and rules established to govern how financial statements are prepared and presented. Their main goal is to ensure consistency, transparency, and comparability of financial information across different organizations and industries.\n\n### Purpose of Accounting Standards:\n- *Uniformity:* They provide a uniform basis for accounting practices, making financial statements understandable and comparable.\n- *Transparency:* They enhance the clarity and reliability of financial reports.\n- *Accountability:* They help in maintaining the trust of investors, creditors, and other stakeholders by ensuring accurate reporting.\n- *Regulatory Compliance:* They assist companies in complying with regulatory requirements.\n\n### Types of Accounting Standards:\n- *International Financial Reporting Standards (IFRS):* Used by many countries to create globally consistent accounting practices.\n- *Generally Accepted Accounting Principles (GAAP):* Predominantly used in the United States, tailored to specific legal and economic environments.\n- *Other National Standards:* Countries may have their own standards that align or differ from IFRS or GAAP.\n\n### Importance:\nAccounting standards play a vital role in the financial ecosystem by facilitating better decision-making for management, investors, and regulators. They help reduce the risk of errors and fraud and promote economic stability.\n\nIf you want, I can provide a more detailed article or focus on a particular type of accounting standard.\nUser: Yes please provide more details\nAssistant: **Accounting Standards \u2014 Detailed Overview__\n\nAccounting standards are essential rules and guidelines that define how financial transactions and events must be recorded and reported in financial statements. These standards ensure that financial information is consistent, reliable, and comparable across different organizations and time periods.\n\n---\n\n### Key Objectives of Accounting Standards\n\n- *Consistency:* They ensure that all entities follow the same accounting methods, allowing comparisons between financial statements.\n- *Transparency:* By defining how to measure and disclose financial elements, standards improve the clarity of financial reports.\n- *Faithful Representation:* Standards require that financial statements reflect the true economic reality of transactions.\n- *Comparability:* Users of financial statements, like investors and regulators, can compare different entities easily.\n- *Reliability:* They reduce opportunities for manipulation and provide greater confidence in reported numbers.\n\n---\n\n### Major Sets of Accounting Standards\n\n1. *International Financial Reporting Standards (IFRS)*\n - Developed by the International Accounting Standards Board (IASB).\n - Used by over 140 countries worldwide.\n - Principles-based approach focusing on the substance of transactions.\n - Encourages fair value accounting and requires extensive disclosures.\n\n2. *Generally Accepted Accounting Principles (GAAP)*\n - Mainly used in the United States.\n - Rules-based and detailed guidelines.\n - Emphasizes historical cost accounting.\n - Issued by the Financial Accounting Standards Board (FASB).\n\n3. *Other National Standards*\n - Many countries develop standards based on local laws and economic environments.\n - Often converge with IFRS but may have unique requirements.\n\n---\n\n### Important Concepts Within Accounting Standards\n\n- *Revenue Recognition:* When and how revenue is recognized in the accounts.\n- *Measurement Bases:* Use of historical cost, fair value, or other measurement methods.\n- *Disclosure Requirements:* What information must be presented in notes and reports.\n- *Accrual Accounting:* Revenues and expenses are recognized when they occur, not necessarily when cash changes hands.\n- *Materiality:* Focuses on the significance of information to users\u2019 decisions.\n\n---\n\n### Benefits to Stakeholders\n\n- *Investors:* Can make informed decisions based on comparable data.\n- *Management:* Can assess performance and plan effectively.\n- *Creditors:* Evaluate creditworthiness accurately.\n- *Regulators:* Monitor compliance and enforce law.\n- *Public:* Facilitates economic stability through trust in financial markets.\n\n---\n\nIf you want, I can also help with summaries of specific standards (like IFRS 15 on revenue recognition) or examples of how standards apply in real business scenarios.\nUser: I need an article in pdf format that discusses accounting standards for about 10 pages.\nAssistant: \u041a\u041a \u0441\u043e\u0436\u0430\u043b\u0435\u043d\u0438\u044e, \u044f \u043d\u0435 \u043c\u043e\u0433\u0443 \u043d\u0430\u043f\u0440\u044f\u043c\u0443\u044e \u0441\u043e\u0437\u0434\u0430\u0442\u044c PDF-\u0444\u0430\u0439\u043b. \u041d\u043e \u044f \u043c\u043e\u0433\u0443 \u043f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u0438\u0442\u044c \u0442\u0435\u043a\u0441\u0442 \u0441\u0442\u0430\u0442\u044c\u0438 \u0432 \u043d\u0443\u0436\u043d\u043e\u043c \u043e\u0431\u044a\u0451\u043c\u0435 \u0438 \u0444\u043e\u0440\u043c\u0430\u0442\u0435, \u043f\u043e\u0441\u043b\u0435 \u0447\u0435\u0433\u043e \u0432\u044b \u043b\u0435\u0433\u043a\u043e \u0441\u043c\u043e\u0436\u0435\u0442\u0435 \u0441\u043e\u0445\u0440\u0430\u043d\u0438\u0442\u044c \u0435\u0433\u043e \u0432 PDF \u0441 \u043f\u043e\u043c\u043e\u0449\u044c\u044e \u043b\u044e\u0431\u043e\u0433\u043e \u0442\u0435\u043a\u0441\u0442\u043e\u0432\u043e\u0433\u043e \u0440\u0435\u0434\u0430\u043a\u0442\u043e\u0440\u0430.\n\n\u041d\u0430\u043f\u0438\u0448\u0438\u0442\u0435, \u043f\u043e\u0436\u0430\u043b\u0443\u0439\u0441\u0442\u0430, \u0445\u043e\u0442\u0438\u0442\u0435 \u043b\u0438, \u0447\u0442\u043e\u0431\u044b \u044f \u043f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u0438\u043b \u043f\u043e\u043b\u043d\u043e\u0446\u0435\u043d\u043d\u044b\u0439 \u0442\u0435\u043a\u0441\u0442 \u0441\u0442\u0430\u0442\u044c\u0438 (\u043e\u043a\u043e\u043b\u043e 10 \u0441\u0442\u0440\u0430\u043d\u0438\u0446) \u043f\u043e \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0430\u043c \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0433\u043e \u0443\u0447\u0451\u0442\u0430 \u043f\u0440\u044f\u043c\u043e \u0437\u0434\u0435\u0441\u044c?\nUser: \u0628\u0644\u0647 \u0628\u0646\u0648\u06cc\u0633 \u0641\u0642\u0637 \u0628\u0647 \u0632\u0628\u0627\u0646 \u0627\u0646\u06af\u0644\u06cc\u0633\u06cc \u0644\u0637\u0641\u0627\u064b\nAssistant: \u0425\u0425\u043e\u0440\u043e\u0448\u043e, \u044f \u043f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u043b\u044e \u043f\u043e\u0434\u0440\u043e\u0431\u043d\u0443\u044e \u0441\u0442\u0430\u0442\u044c\u044e \u043d\u0430 \u0430\u043d\u0433\u043b\u0438\u0439\u0441\u043a\u043e\u043c \u044f\u0437\u044b\u043a\u0435 \u043e\u0431 accounting standards \u2014 \u043e\u043a\u043e\u043b\u043e 10 \u0441\u0442\u0440\u0430\u043d\u0438\u0446 \u043f\u043e \u043e\u0431\u044a\u0451\u043c\u0443 \u0442\u0435\u043a\u0441\u0442\u0430. \u0421\u0435\u0439\u0447\u0430\u0441 \u043d\u0430\u0447\u043d\u0443 \u2014 \u0434\u0430\u043c \u0432\u0430\u043c \u0447\u0430\u0441\u0442\u044c \u0442\u0435\u043a\u0441\u0442\u0430 \u0434\u043b\u044f \u043f\u0440\u043e\u0432\u0435\u0440\u043a\u0438, \u0430 \u0437\u0430\u0442\u0435\u043c \u043f\u0440\u043e\u0434\u043e\u043b\u0436\u0443. \n\n---\n\n*Accounting Standards: A Comprehensive Overview*\n\n---\n\n### Introduction\n\nAccounting standards are a collection of principles, rules, and guidelines that define how financial transactions and events should be recorded and reported in financial statements. They are essential to ensure consistency, comparability, reliability, and transparency of financial information, which is vital for investors, regulators, and other stakeholders to make informed decisions.\n\n---\n\n### Chapter 1: The Importance of Accounting Standards\n\nIn a globalized economy, businesses and investors operate across borders. Without universally accepted accounting standards, comparing financial reports from companies in different countries would be difficult and unreliable. Accounting standards help maintain trust in financial markets by reducing discrepancies and providing a clear financial picture.\n\n---\n\n### Chapter 2: Major Accounting Frameworks\n\n#### 2.1 International Financial Reporting Standards (IFRS)\n\nIFRS are developed by the International Accounting Standards Board (IASB). They are principles-based and focus on the economic substance over legal form. IFRS are adopted by more than 140 countries to harmonize accounting practices worldwide.\n\n#### 2.2 Generally Accepted Accounting Principles (GAAP)\n\nUS GAAP, governed by the Financial Accounting Standards Board (FASB), is a rules-based system emphasizing detailed guidance. GAAP principles are used predominantly in the United States.\n\n#### 2.3 National Variations and Other Frameworks\n\nMany countries have their own accounting standards, which may be converging with IFRS but still retain unique national features.\n\n---\n\n### Chapter 3: Core Concepts in Accounting Standards\n\n- *Revenue Recognition:* Guidelines about when and how revenue should be recorded.\n- *Measurement Principles:* Different bases such as historical cost, fair value, or net realizable value.\n- *Disclosure Requirements:* Information that needs to be transparently disclosed in financial reports.\n- *Materiality:* Focus on the impact of information on users\u2019 decisions.\n- *Accrual Basis Accounting:* Recognizing revenues and expenses when they occur rather than when cash is exchanged.\n\n---\n\n### Chapter 4: The Role of Regulatory Bodies\n\nExplain the function of IASB, FASB, and other regulatory authorities in developing, issuing, and updating accounting standards.\n\n---\n\n### Chapter 5: Benefits and Challenges of Accounting Standards\n\nDiscuss how standards improve transparency and comparability but also the difficulties in implementation, the cost of compliance, and the need for professional judgment.\n\n---\n\n\u0415\u0441\u043b\u0438 \u0432\u044b \u0445\u043e\u0442\u0438\u0442\u0435, \u044f \u043c\u043e\u0433\u0443 \u043f\u0440\u043e\u0434\u043e\u043b\u0436\u0438\u0442\u044c \u0438 \u043f\u043e\u043b\u043d\u043e\u0441\u0442\u044c\u044e \u0441\u0444\u043e\u0440\u043c\u0438\u0440\u043e\u0432\u0430\u0442\u044c \u043f\u043e\u043b\u043d\u044b\u0439 \u0442\u0435\u043a\u0441\u0442, \u0440\u0430\u0437\u0431\u0438\u0442\u044b\u0439 \u043f\u043e \u0433\u043b\u0430\u0432\u0430\u043c \u0438 \u0433\u043e\u0442\u043e\u0432\u044b\u0439 \u0434\u043b\u044f \u0441\u043e\u0445\u0440\u0430\u043d\u0435\u043d\u0438\u044f \u0432 PDF. \u0414\u0430\u0439\u0442\u0435 \u0437\u043d\u0430\u0442\u044c!\nUser: \u0627\u06cc\u0646 \u0645\u062a\u0646\u06cc \u06a9\u0647 \u0646\u0648\u0634\u062a\u06cc \u0627\u0635\u0644\u0627 \u0628\u0647 \u06f1\u06f0 \u0635\u0641\u062d\u0647 \u067e\u06cc \u062f\u06cc \u0627\u0641 \u0646\u0645\u06cc\u0631\u0633\u0647\nAssistant: \u041f\u043e\u043d\u044f\u043b \u0432\u0430\u0441. \u0427\u0442\u043e\u0431\u044b \u043f\u043e\u043b\u0443\u0447\u0438\u0442\u044c \u0442\u0435\u043a\u0441\u0442 \u043e\u0431\u044a\u0451\u043c\u043e\u043c \u043f\u0440\u0438\u043c\u0435\u0440\u043d\u043e \u043d\u0430 10 \u0441\u0442\u0440\u0430\u043d\u0438\u0446 PDF (\u043e\u0431\u044b\u0447\u043d\u043e \u043e\u043a\u043e\u043b\u043e 3000\u20134000 \u0441\u043b\u043e\u0432), \u044f \u043f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u043b\u044e \u0437\u043d\u0430\u0447\u0438\u0442\u0435\u043b\u044c\u043d\u043e \u0431\u043e\u043b\u0435\u0435 \u0440\u0430\u0437\u0432\u0451\u0440\u043d\u0443\u0442\u0443\u044e \u0441\u0442\u0430\u0442\u044c\u044e \u0441 \u043f\u043e\u0434\u0440\u043e\u0431\u043d\u044b\u043c \u0440\u0430\u0437\u0431\u043e\u0440\u043e\u043c \u043a\u0430\u0436\u0434\u043e\u0433\u043e \u0440\u0430\u0437\u0434\u0435\u043b\u0430, \u043f\u0440\u0438\u043c\u0435\u0440\u0430\u043c\u0438, \u043a\u0435\u0439\u0441\u0430\u043c\u0438 \u0438 \u0430\u043d\u0430\u043b\u0438\u0442\u0438\u043a\u043e\u0439.\n\n\u041d\u0430\u0447\u043d\u0443 \u043f\u0438\u0441\u0430\u0442\u044c \u0440\u0430\u0441\u0448\u0438\u0440\u0435\u043d\u043d\u0443\u044e \u0432\u0435\u0440\u0441\u0438\u044e \u2014 \u043f\u043e \u043c\u0435\u0440\u0435 \u0433\u043e\u0442\u043e\u0432\u043d\u043e\u0441\u0442\u0438 \u0431\u0443\u0434\u0443 \u043e\u0442\u043f\u0440\u0430\u0432\u043b\u044f\u0442\u044c \u0447\u0430\u0441\u0442\u0438 \u0434\u043b\u044f \u0432\u0430\u0448\u0435\u0433\u043e \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044f \u0438 \u043a\u043e\u043c\u043c\u0435\u043d\u0442\u0430\u0440\u0438\u0435\u0432.\n\n---\n\n\u0415\u0441\u043b\u0438 \u0445\u043e\u0442\u0438\u0442\u0435, \u043c\u043e\u0436\u043d\u043e \u0441\u0440\u0430\u0437\u0443 \u0443\u043a\u0430\u0437\u0430\u0442\u044c, \u043a\u0430\u043a\u0438\u0435 \u043a\u043e\u043d\u043a\u0440\u0435\u0442\u043d\u044b\u0435 \u0442\u0435\u043c\u044b \u0438\u043b\u0438 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u044b \u0432\u0430\u0441 \u0438\u043d\u0442\u0435\u0440\u0435\u0441\u0443\u044e\u0442 \u0431\u043e\u043b\u044c\u0448\u0435 \u0432\u0441\u0435\u0433\u043e (\u043d\u0430\u043f\u0440\u0438\u043c\u0435\u0440, IFRS 15, IAS 2, \u043e\u043f\u0438\u0441\u0430\u043d\u0438\u0435 \u043f\u0440\u0438\u043d\u0446\u0438\u043f\u043e\u0432, \u043a\u0435\u0439\u0441\u044b \u0438\u0437 \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0438), \u0447\u0442\u043e\u0431\u044b \u0441\u0434\u0435\u043b\u0430\u0442\u044c \u0441\u0442\u0430\u0442\u044c\u044e \u043c\u0430\u043a\u0441\u0438\u043c\u0430\u043b\u044c\u043d\u043e \u043f\u043e\u043b\u0435\u0437\u043d\u043e\u0439.\nUser: \u0628\u0628\u06cc\u0646 \u06cc\u0647 \u062a\u0648\u0636\u06cc\u062d \u06a9\u0644\u06cc \u062f\u0631 \u0645\u0648\u0631\u062f \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f \u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u062f\u0647 \u0648 \u0628\u06af\u0648 \u06a9\u0647 \u0686\u0647 \u0632\u06cc\u0631 \u0645\u062c\u0645\u0648\u0639\u0647 \u0647\u0627\u06cc\u06cc \u062f\u0627\u0631\u0647\nAssistant: *Accounting Standards \u2014 Overview and Subcategories*\n\nAccounting standards are established principles and rules that guide how financial transactions and events are recorded, measured, and reported in financial statements. Their main purpose is to ensure consistency, transparency, comparability, and reliability of financial information, which is essential for investors, management, regulators, and other stakeholders.\n\n### Key Objectives of Accounting Standards:\n- Ensure uniform accounting practices \n- Provide clarity and transparency in financial reporting \n- Help users compare financial statements across different companies and periods \n- Enhance trust in financial data by reducing errors and manipulation \n\n### Main Subcategories of Accounting Standards:\n\n1. *International Financial Reporting Standards (IFRS):* \n Developed by the International Accounting Standards Board (IASB), IFRS are used in many countries worldwide. They are principles-based, focusing on the economic reality of transactions, and aim to harmonize accounting worldwide.\n\n2. *Generally Accepted Accounting Principles (GAAP):* \n Primarily used in the United States, GAAP is rules-based, with detailed guidance issued by the Financial Accounting Standards Board (FASB). GAAP sets specific procedures for the recognition, measurement, and disclosure of financial information.\n\n3. *National Accounting Standards:* \n Many countries issue their own standards reflecting their legal, economic, and cultural environment. These standards may converge with or differ from IFRS or GAAP. Examples include Indian Accounting Standards (Ind AS) or Chinese Accounting Standards (CAS).\n\n---\n\nEach of these main categories includes standards covering specific areas such as:\n\n- *Revenue Recognition:* When and how to record income \n- *Inventory Accounting:* Valuation and reporting of stock \n- *Leases:* Accounting for leases by lessors and lessees \n- *Financial Instruments:* Classification and measurement of financial assets and liabilities \n- *Consolidation:* Combining financials of parent and subsidiaries \n\nIf you want, I can prepare a more detailed text on each subcategory or specific standards.\nUser: \u062e\u06cc\u0644\u06cc \u062e\u0628 \u062d\u0627\u0644\u0627 \u0647\u0645\u06cc\u0646 \u0631\u0648 \u0628\u0647 \u0632\u0628\u0627\u0646 \u0641\u0627\u0631\u0633\u06cc \u062a\u0631\u062c\u0645\u0647 \u06a9\u0646\nAssistant: _\u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u2014 \u0645\u0631\u0648\u0631\u06cc \u06a9\u0644\u06cc \u0648 \u0632\u06cc\u0631\u0645\u062c\u0645\u0648\u0639\u0647\u200c\u0647\u0627_\n\n\u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u0635\u0648\u0644 \u0648 \u0642\u0648\u0627\u0639\u062f\u06cc \u0647\u0633\u062a\u0646\u062f \u06a9\u0647 \u0646\u062d\u0648\u0647 \u062b\u0628\u062a\u060c \u0627\u0646\u062f\u0627\u0632\u0647\u200c\u06af\u06cc\u0631\u06cc \u0648 \u06af\u0632\u0627\u0631\u0634 \u0631\u0648\u06cc\u062f\u0627\u062f\u0647\u0627 \u0648 \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0645\u0627\u0644\u06cc \u062f\u0631 \u0635\u0648\u0631\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0631\u0627 \u0645\u0634\u062e\u0635 \u0645\u06cc\u200c\u06a9\u0646\u0646\u062f. \u0647\u062f\u0641 \u0627\u0635\u0644\u06cc \u0622\u0646\u0647\u0627 \u0627\u0637\u0645\u06cc\u0646\u0627\u0646 \u0627\u0632 \u06cc\u06a9\u0646\u0648\u0627\u062e\u062a\u06cc\u060c \u0634\u0641\u0627\u0641\u06cc\u062a\u060c \u0642\u0627\u0628\u0644\u06cc\u062a \u0645\u0642\u0627\u06cc\u0633\u0647 \u0648 \u0642\u0627\u0628\u0644 \u0627\u0637\u0645\u06cc\u0646\u0627\u0646 \u0628\u0648\u062f\u0646 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0628\u0631\u0627\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u0627\u0646\u060c \u0645\u062f\u06cc\u0631\u06cc\u062a\u060c \u0646\u0627\u0638\u0631\u0627\u0646 \u0648 \u0633\u0627\u06cc\u0631 \u0630\u06cc\u200c\u0646\u0641\u0639\u0627\u0646 \u0627\u0647\u0645\u06cc\u062a \u062f\u0627\u0631\u062f.\n\n### \u0627\u0647\u062f\u0627\u0641 \u06a9\u0644\u06cc\u062f\u06cc \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc:\n- \u062a\u0636\u0645\u06cc\u0646 \u06cc\u06a9\u0646\u0648\u0627\u062e\u062a\u06cc \u062f\u0631 \u0631\u0648\u0634\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \n- \u0641\u0631\u0627\u0647\u0645 \u06a9\u0631\u062f\u0646 \u0648\u0636\u0648\u062d \u0648 \u0634\u0641\u0627\u0641\u06cc\u062a \u062f\u0631 \u06af\u0632\u0627\u0631\u0634\u200c\u062f\u0647\u06cc \u0645\u0627\u0644\u06cc \n- \u06a9\u0645\u06a9 \u0628\u0647 \u0627\u0633\u062a\u0641\u0627\u062f\u0647\u200c\u06a9\u0646\u0646\u062f\u06af\u0627\u0646 \u0628\u0631\u0627\u06cc \u0645\u0642\u0627\u06cc\u0633\u0647 \u0635\u0648\u0631\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0628\u06cc\u0646 \u0634\u0631\u06a9\u062a\u200c\u0647\u0627 \u0648 \u062f\u0648\u0631\u0647\u200c\u0647\u0627\u06cc \u0632\u0645\u0627\u0646\u06cc \u0645\u062e\u062a\u0644\u0641 \n- \u0627\u0641\u0632\u0627\u06cc\u0634 \u0627\u0639\u062a\u0645\u0627\u062f \u0628\u0647 \u062f\u0627\u062f\u0647\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0628\u0627 \u06a9\u0627\u0647\u0634 \u062e\u0637\u0627 \u0648 \u062f\u0633\u062a\u06a9\u0627\u0631\u06cc \n\n### \u0632\u06cc\u0631\u0645\u062c\u0645\u0648\u0639\u0647\u200c\u0647\u0627\u06cc \u0627\u0635\u0644\u06cc \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc:\n\n1. _\u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u0645\u0627\u0644\u06cc (IFRS)_ \n \u06a9\u0647 \u062a\u0648\u0633\u0637 \u0647\u06cc\u0626\u062a \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc (IASB) \u062a\u062f\u0648\u06cc\u0646 \u0634\u062f\u0647\u200c\u0627\u0646\u062f \u0648 \u062f\u0631 \u0628\u0633\u06cc\u0627\u0631\u06cc \u0627\u0632 \u06a9\u0634\u0648\u0631\u0647\u0627 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0645\u06cc\u200c\u0634\u0648\u0646\u062f. \u0627\u06cc\u0646 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627 \u0645\u0628\u062a\u0646\u06cc \u0628\u0631 \u0627\u0635\u0648\u0644 \u0647\u0633\u062a\u0646\u062f \u0648 \u0628\u0631 \u0648\u0627\u0642\u0639\u06cc\u062a \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u062a\u0645\u0631\u06a9\u0632 \u062f\u0627\u0631\u0646\u062f \u0648 \u0647\u062f\u0641 \u0622\u0646\u0647\u0627 \u0647\u0645\u06af\u0648\u0646\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062f\u0631 \u0633\u0637\u062d \u062c\u0647\u0627\u0646\u06cc \u0627\u0633\u062a.\n\n2. _\u0627\u0635\u0648\u0644 \u067e\u0630\u06cc\u0631\u0641\u062a\u0647\u200c\u0634\u062f\u0647 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc (GAAP)_ \n \u0639\u0645\u062f\u062a\u0627\u064b \u062f\u0631 \u0627\u06cc\u0627\u0644\u0627\u062a \u0645\u062a\u062d\u062f\u0647 \u06a9\u0627\u0631\u0628\u0631\u062f \u062f\u0627\u0631\u0646\u062f \u0648 \u0645\u0628\u062a\u0646\u06cc \u0628\u0631 \u0642\u0648\u0627\u0639\u062f \u0648 \u062f\u0633\u062a\u0648\u0631\u0627\u0644\u0639\u0645\u0644\u200c\u0647\u0627\u06cc \u062f\u0642\u06cc\u0642 \u0635\u0627\u062f\u0631 \u0634\u062f\u0647 \u062a\u0648\u0633\u0637 \u0647\u06cc\u0626\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc (FASB) \u0647\u0633\u062a\u0646\u062f. GAAP \u0631\u0648\u0634\u200c\u0647\u0627\u06cc \u062e\u0627\u0635\u06cc \u0631\u0627 \u0628\u0631\u0627\u06cc \u0634\u0646\u0627\u0633\u0627\u06cc\u06cc\u060c \u0627\u0646\u062f\u0627\u0632\u0647\u200c\u06af\u06cc\u0631\u06cc \u0648 \u0627\u0641\u0634\u0627\u06cc \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc \u062a\u0639\u06cc\u06cc\u0646 \u0645\u06cc\u200c\u06a9\u0646\u062f.\n\n3. _\u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0644\u06cc_ \n \u0628\u0633\u06cc\u0627\u0631\u06cc \u0627\u0632 \u06a9\u0634\u0648\u0631\u0647\u0627 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062e\u0627\u0635 \u062e\u0648\u062f \u0631\u0627 \u0645\u062a\u0646\u0627\u0633\u0628 \u0628\u0627 \u0645\u062d\u06cc\u0637 \u0642\u0627\u0646\u0648\u0646\u06cc\u060c \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u0648 \u0641\u0631\u0647\u0646\u06af\u06cc \u062e\u0648\u062f \u062a\u062f\u0648\u06cc\u0646 \u0645\u06cc\u200c\u06a9\u0646\u0646\u062f. \u0627\u06cc\u0646 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627 \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0628\u0627 IFRS \u06cc\u0627 GAAP \u0647\u0645\u06af\u0631\u0627 \u06cc\u0627 \u0645\u062a\u0641\u0627\u0648\u062a \u0628\u0627\u0634\u0646\u062f. \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u0645\u062b\u0627\u0644\u060c \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0647\u0646\u062f (Ind AS) \u06cc\u0627 \u0686\u06cc\u0646 (CAS).\n\n---\n\n\u0647\u0631 \u06a9\u062f\u0627\u0645 \u0627\u0632 \u0627\u06cc\u0646 \u062f\u0633\u062a\u0647\u200c\u0647\u0627\u06cc \u0627\u0635\u0644\u06cc \u0634\u0627\u0645\u0644 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc\u06cc \u0627\u0633\u062a \u06a9\u0647 \u062d\u0648\u0632\u0647\u200c\u0647\u0627\u06cc \u062e\u0627\u0635\u06cc \u0631\u0627 \u067e\u0648\u0634\u0634 \u0645\u06cc\u200c\u062f\u0647\u062f\u060c \u0645\u0627\u0646\u0646\u062f:\n\n- _\u0634\u0646\u0627\u0633\u0627\u06cc\u06cc \u062f\u0631\u0622\u0645\u062f:_ \u0632\u0645\u0627\u0646 \u0648 \u0646\u062d\u0648\u0647 \u062b\u0628\u062a \u062f\u0631\u0622\u0645\u062f \n- _\u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0648\u062c\u0648\u062f\u06cc \u06a9\u0627\u0644\u0627:_ \u0627\u0631\u0632\u0634\u200c\u06af\u0630\u0627\u0631\u06cc \u0648 \u06af\u0632\u0627\u0631\u0634 \u0627\u0646\u0628\u0627\u0631 \n- _\u0627\u062c\u0627\u0631\u0647\u200c\u0647\u0627:_ \u0646\u062d\u0648\u0647 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u062c\u0627\u0631\u0647 \u062a\u0648\u0633\u0637 \u0645\u0648\u062c\u0631 \u0648 \u0645\u0633\u062a\u0623\u062c\u0631 \n- _\u0627\u0628\u0632\u0627\u0631\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc:_ \u0637\u0628\u0642\u0647\u200c\u0628\u0646\u062f\u06cc \u0648 \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627 \u0648 \u0628\u062f\u0647\u06cc\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \n- _\u062a\u0644\u0641\u06cc\u0642:_ \u062a\u0631\u06a9\u06cc\u0628 \u0635\u0648\u0631\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u062f\u0631 \u0648 \u0632\u06cc\u0631\u0645\u062c\u0645\u0648\u0639\u0647 \n\n\u0627\u06af\u0631 \u062a\u0645\u0627\u06cc\u0644 \u062f\u0627\u0631\u06cc\u062f\u060c \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0645 \u0645\u062a\u0646\u06cc \u0645\u0641\u0635\u0644\u200c\u062a\u0631 \u062f\u0631\u0628\u0627\u0631\u0647 \u0647\u0631 \u0632\u06cc\u0631\u0645\u062c\u0645\u0648\u0639\u0647 \u06cc\u0627 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f \u062e\u0627\u0635\u06cc \u062a\u0647\u06cc\u0647 \u06a9\u0646\u0645.\nUser: \u062e\u0628 \u062d\u0627\u0644\u0627 \u062f\u0631 \u0645\u0648\u0631\u062f \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u0645\u0627\u0644\u06cc (IFRS) \u06cc\u0647 \u062a\u0648\u0636\u06cc\u062d \u0628\u062f\u0647\nAssistant: *\u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u0645\u0627\u0644\u06cc (IFRS)*\n\n\u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u0645\u0627\u0644\u06cc (IFRS) \u0645\u062c\u0645\u0648\u0639\u0647\u200c\u0627\u06cc \u0627\u0632 \u0627\u0635\u0648\u0644 \u0648 \u0642\u0648\u0627\u0639\u062f \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u0633\u062a \u06a9\u0647 \u062a\u0648\u0633\u0637 \u0647\u06cc\u0626\u062a \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc (IASB) \u062a\u062f\u0648\u06cc\u0646 \u0645\u06cc\u200c\u0634\u0648\u062f. \u0647\u062f\u0641 \u0627\u0635\u0644\u06cc \u0627\u06cc\u0646 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627 \u0641\u0631\u0627\u0647\u0645 \u0622\u0648\u0631\u062f\u0646 \u06cc\u06a9 \u0632\u0628\u0627\u0646 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0648\u0627\u062d\u062f \u0648 \u0634\u0641\u0627\u0641 \u0627\u0633\u062a \u062a\u0627 \u06af\u0632\u0627\u0631\u0634\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0634\u0631\u06a9\u062a\u200c\u0647\u0627 \u062f\u0631 \u0633\u0637\u062d \u062c\u0647\u0627\u0646\u06cc \u0642\u0627\u0628\u0644 \u0641\u0647\u0645\u060c \u0642\u0627\u0628\u0644 \u0645\u0642\u0627\u06cc\u0633\u0647 \u0648 \u0642\u0627\u0628\u0644 \u0627\u0637\u0645\u06cc\u0646\u0627\u0646 \u0628\u0627\u0634\u0646\u062f.\n\n### \u0648\u06cc\u0698\u06af\u06cc\u200c\u0647\u0627\u06cc \u0627\u0635\u0644\u06cc IFRS:\n- *\u0645\u0628\u062a\u0646\u06cc \u0628\u0631 \u0627\u0635\u0648\u0644 (Principles-based):* \u0628\u0631\u062e\u0644\u0627\u0641 \u0633\u06cc\u0633\u062a\u0645\u200c\u0647\u0627\u06cc \u0645\u0628\u062a\u0646\u06cc \u0628\u0631 \u0642\u0648\u0627\u0646\u06cc\u0646 \u0633\u062e\u062a\u200c\u06af\u06cc\u0631\u0627\u0646\u0647\u060c IFRS \u0628\u0631 \u0627\u0635\u0648\u0644 \u06a9\u0644\u06cc \u0648 \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u062a\u0645\u0631\u06a9\u0632 \u062f\u0627\u0631\u062f \u0648 \u062a\u0644\u0627\u0634 \u0645\u06cc\u200c\u06a9\u0646\u062f \u062a\u0627 \u0631\u0648\u062d \u0648\u0627\u0642\u0639\u06cc\u062a \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u0631\u0627 \u0645\u0646\u0639\u06a9\u0633 \u06a9\u0646\u062f.\n- *\u0634\u0641\u0627\u0641\u06cc\u062a \u0648 \u0627\u0641\u0634\u0627:* IFRS \u0646\u06cc\u0627\u0632\u0645\u0646\u062f \u0627\u0631\u0627\u0626\u0647 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u062c\u0627\u0645\u0639 \u0648 \u062f\u0642\u06cc\u0642 \u062f\u0631 \u0635\u0648\u0631\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0627\u0633\u062a \u062a\u0627 \u0627\u0633\u062a\u0641\u0627\u062f\u0647\u200c\u06a9\u0646\u0646\u062f\u06af\u0627\u0646 \u062f\u0631\u0628\u0627\u0631\u0647 \u0648\u0636\u0639\u06cc\u062a \u0645\u0627\u0644\u06cc \u0648 \u0639\u0645\u0644\u06a9\u0631\u062f \u0634\u0631\u06a9\u062a \u062f\u06cc\u062f \u0631\u0648\u0634\u0646\u06cc \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u0646\u062f.\n- *\u0647\u0645\u06af\u0631\u0627\u06cc\u06cc \u062c\u0647\u0627\u0646\u06cc:* \u0628\u06cc\u0634 \u0627\u0632 \u06f1\u06f4\u06f0 \u06a9\u0634\u0648\u0631 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc IFRS \u0631\u0627 \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u0686\u0627\u0631\u0686\u0648\u0628 \u0627\u0635\u0644\u06cc \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u0645\u0627\u0644\u06cc \u062e\u0648\u062f \u067e\u0630\u06cc\u0631\u0641\u062a\u0647\u200c\u0627\u0646\u062f \u06cc\u0627 \u062f\u0631 \u062d\u0627\u0644 \u0647\u0645\u06af\u0631\u0627\u06cc\u06cc \u0628\u0627 \u0622\u0646 \u0647\u0633\u062a\u0646\u062f.\n- *\u0627\u0631\u0632\u0634 \u0645\u0646\u0635\u0641\u0627\u0646\u0647 (Fair Value):* \u0627\u06cc\u0646 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u0627\u0631\u0632\u0634 \u0645\u0646\u0635\u0641\u0627\u0646\u0647 \u0631\u0627 \u062f\u0631 \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627 \u0648 \u0628\u062f\u0647\u06cc\u200c\u0647\u0627 \u0628\u0647 \u062c\u0627\u06cc \u0647\u0632\u06cc\u0646\u0647 \u062a\u0627\u0631\u06cc\u062e\u06cc \u062a\u0634\u0648\u06cc\u0642 \u0645\u06cc\u200c\u06a9\u0646\u062f.\n\n### \u0633\u0627\u062e\u062a\u0627\u0631 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc IFRS:\nIFRS \u0634\u0627\u0645\u0644 \u0645\u062c\u0645\u0648\u0639\u0647\u200c\u0627\u06cc \u0627\u0632 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627 \u0648 \u062a\u0641\u0633\u06cc\u0631\u0647\u0627 \u0627\u0633\u062a \u06a9\u0647 \u0647\u0631 \u06a9\u062f\u0627\u0645 \u0628\u062e\u0634 \u062e\u0627\u0635\u06cc \u0627\u0632 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0646\u0646\u062f \u062f\u0631\u0622\u0645\u062f\u060c \u0627\u062c\u0627\u0631\u0647\u060c \u0645\u0627\u0644\u06cc\u0627\u062a\u060c \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc \u062b\u0627\u0628\u062a \u0648 \u063a\u06cc\u0631\u0647 \u0631\u0627 \u067e\u0648\u0634\u0634 \u0645\u06cc\u200c\u062f\u0647\u0646\u062f. \u0628\u0631\u062e\u06cc \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u0645\u0647\u0645 \u0639\u0628\u0627\u0631\u062a\u200c\u0627\u0646\u062f \u0627\u0632:\n\n- *IFRS 15:* \u062f\u0631\u0622\u0645\u062f \u0627\u0632 \u0642\u0631\u0627\u0631\u062f\u0627\u062f\u0647\u0627\u06cc \u0628\u0627 \u0645\u0634\u062a\u0631\u06cc\u0627\u0646 \n- *IFRS 16:* \u0642\u0631\u0627\u0631\u062f\u0627\u062f\u0647\u0627\u06cc \u0627\u062c\u0627\u0631\u0647 \n- *IAS 1:* \u0627\u0631\u0627\u0626\u0647 \u0635\u0648\u0631\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \n- *IAS 2:* \u0645\u0648\u062c\u0648\u062f\u06cc\u200c\u0647\u0627 \n- *IAS 36:* \u06a9\u0627\u0647\u0634 \u0627\u0631\u0632\u0634 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\n\n### \u0645\u0632\u0627\u06cc\u0627\u06cc \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 IFRS:\n- \u0627\u0645\u06a9\u0627\u0646 \u0645\u0642\u0627\u06cc\u0633\u0647 \u0622\u0633\u0627\u0646\u200c\u062a\u0631 \u0628\u06cc\u0646 \u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc \u0686\u0646\u062f\u0645\u0644\u06cc\u062a\u06cc \n- \u0627\u0641\u0632\u0627\u06cc\u0634 \u0634\u0641\u0627\u0641\u06cc\u062a \u0648 \u0627\u0639\u062a\u0645\u0627\u062f \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u0627\u0646 \u0648 \u0633\u0627\u06cc\u0631 \u0630\u06cc\u200c\u0646\u0641\u0639\u0627\u0646 \n- \u062a\u0633\u0647\u06cc\u0644 \u062f\u0633\u062a\u0631\u0633\u06cc \u0628\u0647 \u0645\u0646\u0627\u0628\u0639 \u0645\u0627\u0644\u06cc \u062f\u0631 \u0628\u0627\u0632\u0627\u0631\u0647\u0627\u06cc \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc \n- \u06a9\u0645\u06a9 \u0628\u0647 \u0628\u0647\u0628\u0648\u062f \u06a9\u0627\u0631\u0627\u06cc\u06cc \u0648 \u06a9\u06cc\u0641\u06cc\u062a \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u0645\u0627\u0644\u06cc \n\n\u0627\u06af\u0631 \u0628\u062e\u0648\u0627\u0647\u06cc\u062f\u060c \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0645 \u062a\u0648\u0636\u06cc\u062d\u0627\u062a \u0628\u06cc\u0634\u062a\u0631\u06cc \u062f\u0631\u0628\u0627\u0631\u0647 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062e\u0627\u0635 IFRS \u06cc\u0627 \u0641\u0631\u0622\u06cc\u0646\u062f \u067e\u06cc\u0627\u062f\u0647\u200c\u0633\u0627\u0632\u06cc \u0622\u0646\u0647\u0627 \u0627\u0631\u0627\u0626\u0647 \u062f\u0647\u0645.\nUser: \u0622\u0641\u0631\u06cc\u0646 \u062d\u0627\u0644\u0627 \u0647\u0645\u06cc\u0646\u0648 \u0628\u0647 \u0632\u0628\u0627\u0646 \u0627\u0646\u06af\u0644\u06cc\u0633\u06cc \u062a\u0631\u062c\u0645\u0647 \u06a9\u0646\nAssistant: _International Financial Reporting Standards (IFRS)_\n\nInternational Financial Reporting Standards (IFRS) are a set of accounting principles and rules developed by the International Accounting Standards Board (IASB). The main objective of IFRS is to provide a unified and transparent accounting language so that companies\u2019 financial reports are understandable, comparable, and reliable worldwide.\n\n### Key Features of IFRS:\n- _Principles-based:_ Unlike strict rule-based systems, IFRS focuses on general principles and the economic substance of transactions, aiming to reflect the true economic reality.\n- _Transparency and Disclosure:_ IFRS requires comprehensive and detailed information in financial statements to give users a clear view of a company\u2019s financial position and performance.\n- _Global Convergence:_ More than 140 countries have adopted IFRS as their main financial reporting framework or are in the process of aligning with it.\n- _Fair Value Measurement:_ IFRS encourages measuring assets and liabilities at fair value rather than historical cost.\n\n### Structure of IFRS:\nIFRS consists of a series of standards and interpretations, each covering specific accounting areas such as revenue, leases, taxes, and fixed assets. Some important standards include:\n\n- _IFRS 15:_ Revenue from Contracts with Customers \n- _IFRS 16:_ Leases \n- _IAS 1:_ Presentation of Financial Statements \n- _IAS 2:_ Inventories \n- _IAS 36:_ Impairment of Assets\n\n### Benefits of Using IFRS:\n- Enables easier comparison among multinational companies \n- Increases transparency and investor confidence \n- Facilitates access to finance in international markets \n- Helps improve the efficiency and quality of financial reporting \n\nIf you want, I can provide more detailed explanations about specific IFRS standards or the implementation process.\nUser: \u0627\u0644\u0627 \u062f\u0631 \u0645\u0648\u0631\u062f \u0627\u0635\u0648\u0644 \u067e\u0630\u06cc\u0631\u0641\u062a\u0647\u200c\u0634\u062f\u0647 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc (GAAP)\u00a0 \u062a\u0648\u0636\u06cc\u062d \u0628\u062f\u0647\nAssistant: _\u0627\u0635\u0648\u0644 \u067e\u0630\u06cc\u0631\u0641\u062a\u0647\u200c\u0634\u062f\u0647 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc (GAAP)_\n\n\u0627\u0635\u0648\u0644 \u067e\u0630\u06cc\u0631\u0641\u062a\u0647\u200c\u0634\u062f\u0647 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc (Generally Accepted Accounting Principles - GAAP) \u0645\u062c\u0645\u0648\u0639\u0647\u200c\u0627\u06cc \u0627\u0632 \u0642\u0648\u0627\u0639\u062f\u060c \u0631\u0648\u06cc\u0647\u200c\u0647\u0627 \u0648 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0639\u0645\u062f\u062a\u0627\u064b \u062f\u0631 \u0627\u06cc\u0627\u0644\u0627\u062a \u0645\u062a\u062d\u062f\u0647 \u0622\u0645\u0631\u06cc\u06a9\u0627 \u062a\u0648\u0633\u0637 \u0647\u06cc\u0626\u062a \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc (FASB) \u062a\u062f\u0648\u06cc\u0646 \u0648 \u0645\u0646\u062a\u0634\u0631 \u0645\u06cc\u200c\u0634\u0648\u062f. \u0647\u062f\u0641 GAAP \u0627\u0631\u0627\u0626\u0647 \u06cc\u06a9 \u0686\u0627\u0631\u0686\u0648\u0628 \u0645\u0646\u0638\u0645 \u0648 \u062f\u0642\u06cc\u0642 \u0628\u0631\u0627\u06cc \u062a\u0647\u06cc\u0647 \u0648 \u0627\u0631\u0627\u0626\u0647 \u0635\u0648\u0631\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0628\u062a\u0648\u0627\u0646\u062f \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc \u0631\u0627 \u0628\u0647 \u0635\u0648\u0631\u062a \u0642\u0627\u0628\u0644 \u0627\u0639\u062a\u0645\u0627\u062f \u0648 \u0642\u0627\u0628\u0644 \u0645\u0642\u0627\u06cc\u0633\u0647 \u0627\u0631\u0627\u0626\u0647 \u062f\u0647\u062f.\n\n### \u0648\u06cc\u0698\u06af\u06cc\u200c\u0647\u0627\u06cc \u0627\u0635\u0644\u06cc GAAP:\n- _\u0645\u0628\u062a\u0646\u06cc \u0628\u0631 \u0642\u0648\u0627\u0639\u062f (Rules-based):_ GAAP \u0634\u0627\u0645\u0644 \u062f\u0633\u062a\u0648\u0631\u0627\u0644\u0639\u0645\u0644\u200c\u0647\u0627 \u0648 \u0642\u0648\u0627\u0646\u06cc\u0646 \u062f\u0642\u06cc\u0642 \u0627\u0633\u062a \u06a9\u0647 \u062c\u0632\u0626\u06cc\u0627\u062a \u0631\u0648\u0634\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0631\u0627 \u0645\u0634\u062e\u0635 \u0645\u06cc\u200c\u06a9\u0646\u062f.\n- _\u062b\u0628\u0627\u062a \u0648 \u0642\u0627\u0628\u0644\u06cc\u062a \u0645\u0642\u0627\u06cc\u0633\u0647:_ \u0628\u0627 \u062a\u0639\u06cc\u06cc\u0646 \u0631\u0648\u06cc\u0647\u200c\u0647\u0627\u06cc \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u060c GAAP \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u062f \u062a\u0627 \u0635\u0648\u0631\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc \u0645\u062e\u062a\u0644\u0641 \u0628\u0647 \u0631\u0627\u062d\u062a\u06cc \u0642\u0627\u0628\u0644 \u0645\u0642\u0627\u06cc\u0633\u0647 \u0628\u0627\u0634\u062f.\n- _\u062a\u0623\u06a9\u06cc\u062f \u0628\u0631 \u0647\u0632\u06cc\u0646\u0647 \u062a\u0627\u0631\u06cc\u062e\u06cc:_ GAAP \u0628\u06cc\u0634\u062a\u0631 \u0628\u0631 \u062b\u0628\u062a \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627 \u0648 \u0628\u062f\u0647\u06cc\u200c\u0647\u0627 \u0628\u0631 \u0627\u0633\u0627\u0633 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u062a\u0627\u0631\u06cc\u062e\u06cc \u062a\u0645\u0631\u06a9\u0632 \u062f\u0627\u0631\u062f.\n- _\u067e\u0648\u0634\u0634 \u062c\u0627\u0645\u0639:_ GAAP \u062a\u0645\u0627\u0645 \u062c\u0646\u0628\u0647\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u0632 \u062c\u0645\u0644\u0647 \u062f\u0631\u0622\u0645\u062f\u060c \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u060c \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u060c \u0628\u062f\u0647\u06cc\u200c\u0647\u0627 \u0648 \u0627\u0641\u0634\u0627 \u0631\u0627 \u0634\u0627\u0645\u0644 \u0645\u06cc\u200c\u0634\u0648\u062f.\n\n### \u0633\u0627\u062e\u062a\u0627\u0631 GAAP:\nGAAP \u0634\u0627\u0645\u0644 \u0645\u062c\u0645\u0648\u0639\u0647\u200c\u0627\u06cc \u0627\u0632 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u060c \u062a\u0641\u0633\u06cc\u0631\u0647\u0627 \u0648 \u0628\u06cc\u0627\u0646\u06cc\u0647\u200c\u0647\u0627 \u0627\u0633\u062a \u06a9\u0647 \u0628\u062e\u0634\u200c\u0647\u0627\u06cc \u0645\u062e\u062a\u0644\u0641 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0646\u0646\u062f \u062f\u0631\u0622\u0645\u062f\u060c \u0647\u0632\u06cc\u0646\u0647\u060c \u0645\u0627\u0644\u06cc\u0627\u062a\u060c \u0645\u0648\u062c\u0648\u062f\u06cc \u0648 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc \u062b\u0627\u0628\u062a \u0631\u0627 \u062a\u0646\u0638\u06cc\u0645 \u0645\u06cc\u200c\u06a9\u0646\u0646\u062f. \u0627\u06cc\u0646 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627 \u0628\u0631 \u0627\u0633\u0627\u0633 \u0642\u0648\u0627\u0646\u06cc\u0646 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0648 \u062f\u0633\u062a\u0648\u0631\u0627\u0644\u0639\u0645\u0644\u200c\u0647\u0627\u06cc FASB \u0628\u0631\u0648\u0632 \u0645\u06cc\u200c\u0634\u0648\u0646\u062f.\n\n### \u0645\u0632\u0627\u06cc\u0627\u06cc \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 GAAP:\n- \u062a\u0636\u0645\u06cc\u0646 \u062f\u0642\u062a \u0648 \u0635\u062d\u062a \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc \n- \u062a\u0633\u0647\u06cc\u0644 \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc \u0628\u0631\u0627\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u0627\u0646\u060c \u0627\u0639\u062a\u0628\u0627\u0631\u062f\u0647\u0646\u062f\u06af\u0627\u0646 \u0648 \u0645\u062f\u06cc\u0631\u0627\u0646 \n- \u0633\u0627\u0632\u06af\u0627\u0631\u06cc \u0628\u0627 \u0642\u0648\u0627\u0646\u06cc\u0646 \u0648 \u0645\u0642\u0631\u0631\u0627\u062a \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0648 \u0628\u0627\u0632\u0627\u0631 \u0633\u0631\u0645\u0627\u06cc\u0647 \u0622\u0645\u0631\u06cc\u06a9\u0627 \n- \u0627\u06cc\u062c\u0627\u062f \u0627\u0637\u0645\u06cc\u0646\u0627\u0646 \u062f\u0631 \u0628\u0627\u0632\u0627\u0631\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u062f\u0627\u062e\u0644\u06cc \n\n\u0627\u06af\u0631 \u0628\u062e\u0648\u0627\u0647\u06cc\u062f\u060c \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0645 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0628\u06cc\u0634\u062a\u0631\u06cc \u062f\u0631\u0628\u0627\u0631\u0647 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062e\u0627\u0635 GAAP \u06cc\u0627 \u062a\u0641\u0627\u0648\u062a\u200c\u0647\u0627\u06cc \u0622\u0646 \u0628\u0627 IFRS \u0627\u0631\u0627\u0626\u0647 \u06a9\u0646\u0645.\nUser: \u0647\u0645\u06cc\u0646\u0648 \u0628\u0647 \u0627\u0646\u06af\u0644\u06cc\u0633\u06cc \u062a\u0631\u062c\u0645\u0647 \u06a9\u0646\nAssistant: _Generally Accepted Accounting Principles (GAAP)_\n\nGenerally Accepted Accounting Principles (GAAP) are a set of accounting rules, procedures, and standards primarily developed and issued in the United States by the Financial Accounting Standards Board (FASB). The purpose of GAAP is to provide a consistent and precise framework for preparing and presenting financial statements that deliver reliable and comparable financial information.\n\n### Key Features of GAAP:\n- _Rules-based:_ GAAP includes detailed guidelines and rules that specify accounting methods and procedures.\n- _Consistency and Comparability:_ By defining standard practices, GAAP ensures that financial statements from different companies are easily comparable.\n- _Emphasis on Historical Cost:_ GAAP focuses largely on recording assets and liabilities based on their historical cost.\n- _Comprehensive Coverage:_ GAAP addresses all accounting aspects, including revenue, expenses, assets, liabilities, and disclosures.\n\n### Structure of GAAP:\nGAAP consists of a set of standards, interpretations, and statements that regulate various accounting areas such as revenue, expenses, taxation, inventory, and fixed assets. These standards are continuously updated based on FASB\u2019s rulings and guidelines.\n\n### Benefits of Using GAAP:\n- Ensures accuracy and reliability of financial information \n- Facilitates decision-making for investors, creditors, and management \n- Aligns with U.S. auditing regulations and capital market rules \n- Builds confidence in domestic financial markets \n\nIf you want, I can provide more details on specific GAAP standards or explain the differences between GAAP and IFRS.\nUser: \u062f\u0631\u0645\u0648\u0631 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f \u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0644\u06cc \u0627\u06cc\u0631\u0627\u0646 \u0628\u06af\u0648\nAssistant: _\u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0644\u06cc \u0627\u06cc\u0631\u0627\u0646_\n\n\u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0644\u06cc \u0627\u06cc\u0631\u0627\u0646 \u0645\u062c\u0645\u0648\u0639\u0647\u200c\u0627\u06cc \u0627\u0632 \u0627\u0635\u0648\u0644 \u0648 \u0642\u0648\u0627\u0639\u062f \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u0633\u062a \u06a9\u0647 \u062a\u0648\u0633\u0637 \u0633\u0627\u0632\u0645\u0627\u0646 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0648 \u0633\u0627\u0632\u0645\u0627\u0646 \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0627\u06cc\u0631\u0627\u0646 \u0628\u0627 \u0647\u0645\u06a9\u0627\u0631\u06cc \u0634\u0648\u0631\u0627\u06cc \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u06cc\u0631\u0627\u0646 \u062a\u062f\u0648\u06cc\u0646 \u0648 \u0645\u0646\u062a\u0634\u0631 \u0645\u06cc\u200c\u0634\u0648\u062f. \u0627\u06cc\u0646 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627 \u0628\u0647 \u0645\u0646\u0638\u0648\u0631 \u0647\u0645\u0627\u0647\u0646\u06af\u06cc \u0648 \u06cc\u06a9\u067e\u0627\u0631\u0686\u0647\u200c\u0633\u0627\u0632\u06cc \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u0645\u0627\u0644\u06cc \u0634\u0631\u06a9\u062a\u200c\u0647\u0627 \u0648 \u0645\u0648\u0633\u0633\u0627\u062a \u062f\u0631 \u0627\u06cc\u0631\u0627\u0646 \u0637\u0631\u0627\u062d\u06cc \u0634\u062f\u0647\u200c\u0627\u0646\u062f.\n\n### \u0648\u06cc\u0698\u06af\u06cc\u200c\u0647\u0627\u06cc \u0627\u0635\u0644\u06cc \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u06cc\u0631\u0627\u0646:\n- _\u0645\u0637\u0627\u0628\u0642\u062a \u0628\u0627 \u0642\u0648\u0627\u0646\u06cc\u0646 \u062f\u0627\u062e\u0644\u06cc:_ \u0627\u06cc\u0646 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627 \u0628\u0631 \u0627\u0633\u0627\u0633 \u0642\u0648\u0627\u0646\u06cc\u0646 \u0648 \u0645\u0642\u0631\u0631\u0627\u062a \u0645\u0627\u0644\u06cc \u06a9\u0634\u0648\u0631 \u0627\u06cc\u0631\u0627\u0646 \u062a\u0646\u0638\u06cc\u0645 \u0634\u062f\u0647\u200c\u0627\u0646\u062f \u0648 \u062a\u0644\u0627\u0634 \u0645\u06cc\u200c\u06a9\u0646\u0646\u062f \u062a\u0627 \u0627\u0644\u0632\u0627\u0645\u0627\u062a \u0642\u0627\u0646\u0648\u0646\u06cc\u060c \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0648 \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u0631\u0627 \u062f\u0631 \u0646\u0638\u0631 \u0628\u06af\u06cc\u0631\u0646\u062f.\n- _\u0647\u0645\u0631\u0627\u0633\u062a\u0627 \u0628\u0627 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc:_ \u06af\u0631\u0686\u0647 \u0627\u06cc\u0646 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627 \u0645\u062a\u0646\u0627\u0633\u0628 \u0628\u0627 \u0634\u0631\u0627\u06cc\u0637 \u0628\u0648\u0645\u06cc \u062a\u062f\u0648\u06cc\u0646 \u0634\u062f\u0647\u200c\u0627\u0646\u062f\u060c \u0627\u0645\u0627 \u062a\u0644\u0627\u0634 \u0645\u06cc\u200c\u0634\u0648\u062f \u062f\u0631 \u062c\u0647\u062a \u0647\u0645\u06af\u0631\u0627\u06cc\u06cc \u0628\u0627 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc \u0645\u0627\u0646\u0646\u062f IFRS \u062d\u0631\u06a9\u062a \u06a9\u0646\u0646\u062f.\n- _\u0634\u0641\u0627\u0641\u06cc\u062a \u0648 \u0642\u0627\u0628\u0644\u06cc\u062a \u0627\u062a\u06a9\u0627:_ \u0647\u062f\u0641 \u0627\u0635\u0644\u06cc \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u06cc\u0631\u0627\u0646 \u0627\u0641\u0632\u0627\u06cc\u0634 \u0634\u0641\u0627\u0641\u06cc\u062a \u06af\u0632\u0627\u0631\u0634\u0627\u062a \u0645\u0627\u0644\u06cc \u0648 \u0627\u0639\u062a\u0645\u0627\u062f \u0627\u0633\u062a\u0641\u0627\u062f\u0647\u200c\u06a9\u0646\u0646\u062f\u06af\u0627\u0646 \u062f\u0627\u062e\u0644\u06cc \u0648 \u062e\u0627\u0631\u062c\u06cc \u0627\u0633\u062a.\n- _\u067e\u0648\u0634\u0634 \u062c\u0627\u0645\u0639:_ \u0627\u06cc\u0646 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627 \u062d\u0648\u0632\u0647\u200c\u0647\u0627\u06cc \u0645\u062e\u062a\u0644\u0641 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u0632 \u062c\u0645\u0644\u0647 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u060c \u0628\u062f\u0647\u06cc\u200c\u0647\u0627\u060c \u062f\u0631\u0622\u0645\u062f\u0647\u0627\u060c \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627 \u0648 \u0627\u0641\u0634\u0627\u0647\u0627 \u0631\u0627 \u0634\u0627\u0645\u0644 \u0645\u06cc\u200c\u0634\u0648\u0646\u062f.\n\n### \u0633\u0627\u062e\u062a\u0627\u0631 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u06cc\u0631\u0627\u0646:\n\u0633\u0646\u062f\u0647\u0627\u06cc \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u06cc\u0631\u0627\u0646 \u0634\u0627\u0645\u0644 \u062f\u0633\u062a\u0648\u0631\u0627\u0644\u0639\u0645\u0644\u200c\u0647\u0627 \u0648 \u0628\u06cc\u0627\u0646\u06cc\u0647\u200c\u0647\u0627\u06cc\u06cc \u0647\u0633\u062a\u0646\u062f \u06a9\u0647 \u0645\u0648\u0636\u0648\u0639\u0627\u062a \u0645\u062a\u0639\u062f\u062f\u06cc \u0645\u0627\u0646\u0646\u062f \u0634\u0646\u0627\u0633\u0627\u06cc\u06cc \u062f\u0631\u0622\u0645\u062f\u060c \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0645\u0648\u062c\u0648\u062f\u06cc\u200c\u0647\u0627\u060c \u0646\u062d\u0648\u0647 \u062b\u0628\u062a \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc \u062b\u0627\u0628\u062a\u060c \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a \u0648 \u062f\u06cc\u06af\u0631 \u0645\u0633\u0627\u0626\u0644 \u0645\u0631\u0628\u0648\u0637 \u0628\u0647 \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u0645\u0627\u0644\u06cc \u0631\u0627 \u067e\u0648\u0634\u0634 \u0645\u06cc\u200c\u062f\u0647\u0646\u062f.\n\n### \u0627\u0647\u0645\u06cc\u062a \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u06cc\u0631\u0627\u0646:\n- \u062a\u0633\u0647\u06cc\u0644 \u0647\u0645\u0627\u0647\u0646\u06af\u06cc \u0628\u06cc\u0646 \u0634\u0631\u06a9\u062a\u200c\u0647\u0627 \u0648 \u0646\u0647\u0627\u062f\u0647\u0627\u06cc \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u062f\u0631 \u06a9\u0634\u0648\u0631 \n- \u0628\u0647\u0628\u0648\u062f \u06a9\u06cc\u0641\u06cc\u062a \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u0645\u0627\u0644\u06cc \u062f\u0627\u062e\u0644\u06cc \n- \u062a\u0633\u0647\u06cc\u0644 \u0641\u0631\u0622\u06cc\u0646\u062f \u0645\u0645\u06cc\u0632\u06cc \u0648 \u0631\u0633\u06cc\u062f\u06af\u06cc\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \n- \u06a9\u0645\u06a9 \u0628\u0647 \u062c\u0630\u0628 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc \u0648 \u0627\u0631\u062a\u0642\u0627\u06cc \u0634\u0641\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc \u062f\u0631 \u0628\u0627\u0632\u0627\u0631\u0647\u0627\u06cc \u062f\u0627\u062e\u0644\u06cc \u0648 \u0645\u0646\u0637\u0642\u0647\u200c\u0627\u06cc \n\n\u0627\u06af\u0631 \u062f\u0648\u0633\u062a \u062f\u0627\u0631\u06cc\u062f\u060c \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0645 \u0628\u0631\u0627\u06cc \u0634\u0645\u0627 \u0646\u0645\u0648\u0646\u0647\u200c\u0647\u0627\u06cc\u06cc \u0627\u0632 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062e\u0627\u0635 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u06cc\u0631\u0627\u0646 \u06cc\u0627 \u0645\u0642\u0627\u06cc\u0633\u0647\u200c\u0627\u06cc \u0628\u06cc\u0646 \u0622\u0646\u0647\u0627 \u0648 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc \u062a\u0647\u06cc\u0647 \u06a9\u0646\u0645.\nUser: \u0645\u0645\u0646\u0648\u0646\u0645 \u0647\u0645\u06cc\u0646 \u0631\u0648 \u0628\u0647 \u0632\u0628\u0627\u0646 \u0627\u0646\u06af\u0644\u06cc\u0633\u06cc \u062a\u0631\u062c\u0645\u0647 \u06a9\u0646\nAssistant: _Iranian National Accounting Standards_\n\nIranian National Accounting Standards are a set of accounting principles and rules developed and issued by the Audit Organization of Iran and the Iranian Tax Administration in cooperation with the Iranian Accounting Standards Board. These standards are designed to coordinate and unify the financial reporting of companies and institutions in Iran.\n\n### Key Features of Iranian Accounting Standards:\n- _Compliance with Local Laws:_ These standards are based on Iran's legal and regulatory framework, taking into account tax, financial, and economic requirements.\n- _Alignment with International Standards:_ Although tailored to domestic conditions, efforts are made to move towards convergence with international standards such as IFRS.\n- _Transparency and Reliability:_ The main goal is to enhance the transparency of financial reports and build trust among domestic and foreign users.\n- _Comprehensive Coverage:_ These standards cover various accounting areas, including assets, liabilities, revenues, expenses, and disclosures.\n\n### Structure of Iranian Accounting Standards:\nThe standards include guidelines and statements addressing multiple topics such as revenue recognition, inventory valuation, fixed assets accounting, taxation accounting, and other financial reporting issues.\n\n### Importance of Iranian Accounting Standards:\n- Facilitate coordination among companies and economic entities within the country \n- Improve the quality of internal financial reporting \n- Streamline audit procedures and tax assessments \n- Support attracting investment and enhancing financial transparency in domestic and regional markets \n\nIf you like, I can prepare specific examples of Iranian accounting standards or provide comparisons between them and international standards.\nUser: \u062e\u0628 \u062d\u0627\u0644\u0627 \u0686\u062c\u0648\u0631\u06cc \u0628\u0627 \u06af\u0648\u0634\u06cc \u0627\u06cc\u0646 \u0645\u062a\u0646 \u0647\u0627\u0631\u0648 \u0628\u0647 \u067e\u06cc \u062f\u06cc \u0627\u0641 \u062a\u0628\u062f\u0644 \u06a9\u0646\u0645\nAssistant: \u0414\u043b\u044f \u0441\u043e\u0437\u0434\u0430\u043d\u0438\u044f PDF \u0438\u0437 \u0442\u0435\u043a\u0441\u0442\u0430 \u043d\u0430 \u0442\u0435\u043b\u0435\u0444\u043e\u043d\u0435 \u0432\u044b \u043c\u043e\u0436\u0435\u0442\u0435 \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u0442\u044c \u043d\u0435\u0441\u043a\u043e\u043b\u044c\u043a\u043e \u043f\u0440\u043e\u0441\u0442\u044b\u0445 \u0441\u043f\u043e\u0441\u043e\u0431\u043e\u0432:\n\n1. *\u0427\u0435\u0440\u0435\u0437 \u0431\u043b\u043e\u043a\u043d\u043e\u0442 \u0438\u043b\u0438 \u0442\u0435\u043a\u0441\u0442\u043e\u0432\u044b\u0439 \u0440\u0435\u0434\u0430\u043a\u0442\u043e\u0440 \u043d\u0430 \u0442\u0435\u043b\u0435\u0444\u043e\u043d\u0435* \n- \u0421\u043a\u043e\u043f\u0438\u0440\u0443\u0439\u0442\u0435 \u0442\u0435\u043a\u0441\u0442. \n- \u041e\u0442\u043a\u0440\u043e\u0439\u0442\u0435 \u043f\u0440\u0438\u043b\u043e\u0436\u0435\u043d\u0438\u0435 \u0434\u043b\u044f \u0437\u0430\u043c\u0435\u0442\u043e\u043a \u0438\u043b\u0438 \u0442\u0435\u043a\u0441\u0442\u043e\u0432\u044b\u0439 \u0440\u0435\u0434\u0430\u043a\u0442\u043e\u0440 (\u043d\u0430\u043f\u0440\u0438\u043c\u0435\u0440, Google Docs, Microsoft Word, Notes \u043d\u0430 iOS). \n- \u0412\u0441\u0442\u0430\u0432\u044c\u0442\u0435 \u0442\u0435\u043a\u0441\u0442. \n- \u0412 \u043c\u0435\u043d\u044e \u0432\u044b\u0431\u0435\u0440\u0438\u0442\u0435 \u00ab\u0421\u043e\u0445\u0440\u0430\u043d\u0438\u0442\u044c \u043a\u0430\u043a PDF\u00bb \u0438\u043b\u0438 \u00ab\u042d\u043a\u0441\u043f\u043e\u0440\u0442 \u0432 PDF\u00bb. \u041e\u0431\u044b\u0447\u043d\u043e \u044d\u0442\u0430 \u0444\u0443\u043d\u043a\u0446\u0438\u044f \u0434\u043e\u0441\u0442\u0443\u043f\u043d\u0430 \u0432 \u0440\u0430\u0437\u0434\u0435\u043b\u0435 \u00ab\u041f\u043e\u0434\u0435\u043b\u0438\u0442\u044c\u0441\u044f\u00bb \u0438\u043b\u0438 \u00ab\u042d\u043a\u0441\u043f\u043e\u0440\u0442\u0438\u0440\u043e\u0432\u0430\u0442\u044c\u00bb.\n\n2. *\u0427\u0435\u0440\u0435\u0437 \u043e\u043d\u043b\u0430\u0439\u043d-\u0441\u0435\u0440\u0432\u0438\u0441\u044b* \n- \u0417\u0430\u0439\u0434\u0438\u0442\u0435 \u0432 \u0431\u0440\u0430\u0443\u0437\u0435\u0440\u0435 \u043d\u0430 \u0441\u0430\u0439\u0442-\u043a\u043e\u043d\u0432\u0435\u0440\u0442\u0435\u0440, \u043d\u0430\u043f\u0440\u0438\u043c\u0435\u0440: \n - https://www.pdfconverter.com/ \n - https://www.ilovepdf.com/word_to_pdf \n- \u0412\u0441\u0442\u0430\u0432\u044c\u0442\u0435 \u0438\u043b\u0438 \u0437\u0430\u0433\u0440\u0443\u0437\u0438\u0442\u0435 \u0442\u0435\u043a\u0441\u0442\u043e\u0432\u044b\u0439 \u0444\u0430\u0439\u043b, \u0441\u043b\u0435\u0434\u0443\u0439\u0442\u0435 \u0438\u043d\u0441\u0442\u0440\u0443\u043a\u0446\u0438\u044f\u043c \u0434\u043b\u044f \u043f\u0440\u0435\u043e\u0431\u0440\u0430\u0437\u043e\u0432\u0430\u043d\u0438\u044f \u0432 PDF. \n\n3. *\u0427\u0435\u0440\u0435\u0437 \u0444\u0443\u043d\u043a\u0446\u0438\u044e \u043f\u0435\u0447\u0430\u0442\u0438* (Android/iOS) \n- \u041e\u0442\u043a\u0440\u043e\u0439\u0442\u0435 \u0442\u0435\u043a\u0441\u0442 \u0432 \u043b\u044e\u0431\u043e\u043c \u043f\u0440\u0438\u043b\u043e\u0436\u0435\u043d\u0438\u0438. \n- \u041d\u0430\u0436\u043c\u0438\u0442\u0435 \u00ab\u041f\u043e\u0434\u0435\u043b\u0438\u0442\u044c\u0441\u044f\u00bb \u0438\u043b\u0438 \u00ab\u041f\u0435\u0447\u0430\u0442\u044c\u00bb. \n- \u0412 \u043e\u043f\u0446\u0438\u044f\u0445 \u043f\u0440\u0438\u043d\u0442\u0435\u0440\u0430 \u0432\u044b\u0431\u0435\u0440\u0438\u0442\u0435 \u00ab\u0421\u043e\u0445\u0440\u0430\u043d\u0438\u0442\u044c \u043a\u0430\u043a PDF\u00bb \u0438\u043b\u0438 \u00ab\u0421\u043e\u0445\u0440\u0430\u043d\u0438\u0442\u044c PDF\u00bb. \n- \u0423\u043a\u0430\u0436\u0438\u0442\u0435 \u043c\u0435\u0441\u0442\u043e \u0441\u043e\u0445\u0440\u0430\u043d\u0435\u043d\u0438\u044f.\n\n\u0415\u0441\u043b\u0438 \u043d\u0443\u0436\u043d\u0430 \u043f\u043e\u043c\u043e\u0449\u044c \u0441 \u043a\u043e\u043d\u043a\u0440\u0435\u0442\u043d\u044b\u043c \u043f\u0440\u0438\u043b\u043e\u0436\u0435\u043d\u0438\u0435\u043c \u043d\u0430 \u0432\u0430\u0448\u0435\u043c \u0442\u0435\u043b\u0435\u0444\u043e\u043d\u0435 \u2014 \u0441\u043a\u0430\u0436\u0438\u0442\u0435, \u043f\u043e\u043c\u043e\u0433\u0443 \u043f\u043e\u0434\u0440\u043e\u0431\u043d\u043e!\nUser: \u0645\u0646 \u0627\u06cc\u0631\u0627\u0646\u06cc \u0647\u0633\u062a\u0645 \u0628\u0627 \u0645\u0646 \u0628\u0647 \u0632\u0628\u0627\u0646 \u062e\u0648\u062f\u0645 \u062d\u0631\u0641 \u0628\u0632\u0646\nAssistant: \u0628\u0627\u0634\u0647! \u0627\u0632 \u0627\u06cc\u0646 \u0628\u0647 \u0628\u0639\u062f \u0628\u0627\u0647\u0627\u062a \u0641\u0627\u0631\u0633\u06cc \u0635\u062d\u0628\u062a \u0645\u06cc\u200c\u06a9\u0646\u0645. \u0627\u06af\u0631 \u0645\u06cc\u200c\u062e\u0648\u0627\u06cc \u06a9\u0645\u06a9\u062a \u06a9\u0646\u0645 \u0628\u0627 \u062a\u0628\u062f\u06cc\u0644 \u0645\u062a\u0646 \u0628\u0647 PDF \u06cc\u0627 \u0647\u0631 \u0686\u06cc\u0632 \u062f\u06cc\u06af\u0647\u200c\u0627\u06cc \u0628\u06af\u0648. \u0622\u0645\u0627\u062f\u0647\u200c\u0627\u0645!\nUser: \u062e\u0628 \u0645\u0646 \u06cc\u06a9 \u0633\u0631\u06cc \u0645\u062a\u0646 \u0622\u0645\u0627\u062f\u0647 \u06a9\u0631\u062f\u0645 \u06a9\u0647 \u0645\u06cc\u062e\u0648\u0627\u0645 \u062a\u0628\u062f\u06cc\u0644\u0634 \u06a9\u0646\u0645 \u0628\u0647 pdf \u062f\u0631 \u0636\u0645\u0646 \u062a\u0639\u062f\u0627\u062f\u06cc \u0639\u06a9\u0633 \u0647\u0645 \u0645\u06cc\u062e\u0648\u0627\u0645 \u0628\u0647\u0634 \u0627\u0636\u0627\u0641\u0647 \u06a9\u0646\u0645 \u06a9\u0647 \u062d\u062f\u0648\u062f\u0627 \u062f\u0647 \u0635\u0641\u062d\u0647 \u0628\u0634\u0647 \u0648 \u0645\u06cc\u062e\u0648\u0627\u0645 \u0647\u0645\u0647 \u0627\u06cc\u0646 \u06a9\u0627\u0631 \u0647\u0627 \u0631\u0648 \u0628\u0627 \u06af\u0648\u0634\u06cc \u0627\u0646\u062f\u0631\u0648\u06cc\u062f \u0627\u0646\u062c\u0627\u0645 \u0628\u062f\u0645\nAssistant: \u0628\u0631\u0627\u06cc \u0633\u0627\u062e\u062a PDF \u0634\u0627\u0645\u0644 \u0645\u062a\u0646 \u0648 \u0639\u06a9\u0633 \u0631\u0648\u06cc \u06af\u0648\u0634\u06cc \u0627\u0646\u062f\u0631\u0648\u06cc\u062f \u0645\u0631\u0627\u062d\u0644 \u0632\u06cc\u0631 \u0631\u0648 \u067e\u06cc\u0634\u0646\u0647\u0627\u062f \u0645\u06cc\u200c\u06a9\u0646\u0645:\n\n1. *\u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 Google Docs (\u0631\u0627\u06cc\u06af\u0627\u0646 \u0648 \u0631\u0627\u062d\u062a):* \n- \u0627\u067e Google Docs \u0631\u0648 \u0646\u0635\u0628 \u06a9\u0646 \u06cc\u0627 \u0627\u06af\u0631 \u062f\u0627\u0631\u06cc \u0628\u0627\u0632\u0634 \u06a9\u0646. \n- \u06cc\u06a9 \u0633\u0646\u062f \u062c\u062f\u06cc\u062f \u0628\u0633\u0627\u0632. \n- \u0645\u062a\u0646\u200c\u0647\u0627\u062a \u0631\u0648 \u062f\u0627\u062e\u0644 \u0633\u0646\u062f \u06a9\u067e\u06cc \u067e\u06cc\u0633\u062a \u06a9\u0646. \n- \u0628\u0631\u0627\u06cc \u0627\u0636\u0627\u0641\u0647 \u06a9\u0631\u062f\u0646 \u0639\u06a9\u0633\u060c \u0631\u0648\u06cc \u0639\u0644\u0627\u0645\u062a + \u0628\u0632\u0646\u06cc\u060c \u06af\u0632\u06cc\u0646\u0647 Image \u0631\u0648 \u0627\u0646\u062a\u062e\u0627\u0628 \u06a9\u0646 \u0648 \u0639\u06a9\u0633\u200c\u0647\u0627 \u0631\u0648 \u0627\u0632 \u06af\u0627\u0644\u0631\u06cc \u06cc\u0627 \u062f\u0648\u0631\u0628\u06cc\u0646 \u0627\u0636\u0627\u0641\u0647 \u06a9\u0646. \n- \u0645\u062a\u0646 \u0648 \u0639\u06a9\u0633\u200c\u0647\u0627 \u0631\u0648 \u0645\u0631\u062a\u0628 \u06a9\u0646 \u062a\u0627 \u062a\u0642\u0631\u06cc\u0628\u0627\u064b \u06f1\u06f0 \u0635\u0641\u062d\u0647 \u0628\u0634\u0647. \n- \u0648\u0642\u062a\u06cc \u0622\u0645\u0627\u062f\u0647 \u0628\u0648\u062f\u060c \u0627\u0632 \u0645\u0646\u0648\u06cc \u0628\u0627\u0644\u0627 \u0631\u0648\u06cc \u0633\u0647 \u0646\u0642\u0637\u0647 \u0628\u0632\u0646\u06cc\u060c \u06af\u0632\u06cc\u0646\u0647 _Share & export_ \u0633\u067e\u0633 _Save as_ \u0648 \u0628\u0639\u062f _PDF Document (.pdf)_ \u0631\u0648 \u0627\u0646\u062a\u062e\u0627\u0628 \u06a9\u0646 \u062a\u0627 \u0641\u0627\u06cc\u0644 PDF \u0633\u0627\u062e\u062a\u0647 \u0628\u0634\u0647.\n\n2. *\u0627\u067e\u0644\u06cc\u06a9\u06cc\u0634\u0646\u200c\u0647\u0627\u06cc \u062a\u062e\u0635\u0635\u06cc PDF \u0633\u0627\u0632:* \n\u0627\u067e\u200c\u0647\u0627\u06cc\u06cc \u0645\u062b\u0644 _Microsoft Word_\u060c _WPS Office_ \u06cc\u0627 \u062d\u062a\u06cc _Xodo PDF_ \u0627\u0645\u06a9\u0627\u0646\u0627\u062a \u06a9\u0627\u0645\u0644\u200c\u062a\u0631\u06cc \u0628\u0631\u0627\u06cc \u0648\u06cc\u0631\u0627\u06cc\u0634 \u0648 \u0633\u0627\u062e\u062a PDF \u062f\u0627\u0631\u0646\u062f \u06a9\u0647 \u0628\u0627 \u0622\u0646\u200c\u0647\u0627 \u0631\u0627\u062d\u062a \u0645\u06cc\u200c\u062a\u0648\u0646\u06cc \u062a\u0631\u06a9\u06cc\u0628\u06cc \u0627\u0632 \u0645\u062a\u0646 \u0648 \u0639\u06a9\u0633 \u0631\u0648 \u0648\u0627\u0631\u062f \u06a9\u0646\u06cc \u0648 \u062e\u0631\u0648\u062c\u06cc PDF \u0628\u06af\u06cc\u0631\u06cc.\n\n3. *\u0648\u06cc\u0631\u0627\u06cc\u0634 \u0648 \u062a\u0646\u0638\u06cc\u0645 \u0635\u0641\u062d\u0647:* \n\u062f\u0631 \u06af\u0648\u06af\u0644 \u062f\u0627\u06a9\u0633 \u06cc\u0627 Word \u0645\u06cc\u200c\u062a\u0648\u0646\u06cc \u0627\u0646\u062f\u0627\u0632\u0647 \u0635\u0641\u062d\u0647\u060c \u0641\u0648\u0646\u062a \u0648 \u0641\u0627\u0635\u0644\u0647\u200c\u0647\u0627 \u0631\u0648 \u062a\u0646\u0638\u06cc\u0645 \u06a9\u0646\u06cc \u062a\u0627 \u062f\u0642\u06cc\u0642\u0627\u064b \u0647\u0645\u0648\u0646 \u0642\u0627\u0644\u0628\u06cc \u06a9\u0647 \u0645\u06cc\u200c\u062e\u0648\u0627\u06cc \u0631\u0648 \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u06cc.\n\n\u0627\u06af\u0631 \u062f\u0648\u0633\u062a \u062f\u0627\u0631\u06cc\u060c \u0645\u06cc\u200c\u062a\u0648\u0646\u0645 \u0631\u0627\u0647\u0646\u0645\u0627\u06cc\u06cc \u0642\u062f\u0645\u200c\u0628\u0647\u200c\u0642\u062f\u0645 \u0628\u0627 \u062a\u0635\u0627\u0648\u06cc\u0631 \u0628\u062f\u0645 \u06cc\u0627 \u062d\u062a\u06cc \u06cc\u0647 \u0641\u0627\u06cc\u0644 \u0646\u0645\u0648\u0646\u0647 \u0628\u0631\u0627\u06cc \u0634\u0631\u0648\u0639 \u0622\u0645\u0627\u062f\u0647 \u06a9\u0646\u0645. \u0628\u06af\u0648 \u0686\u06cc \u0644\u0627\u0632\u0645 \u062f\u0627\u0631\u06cc!\nUser: \u0627\u0635\u0648\u0644 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u067e\u0630\u06cc\u0631\u0641\u062a\u0647\u200c\u0634\u062f\u0647 \u0639\u0645\u0648\u0645\u06cc (GAAP) \u0645\u062c\u0645\u0648\u0639\u0647\u200c\u0627\u06cc \u0627\u0632 \u0642\u0648\u0627\u0646\u06cc\u0646\u060c \u0631\u0648\u06cc\u0647\u200c\u0647\u0627 \u0648 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0639\u0645\u062f\u062a\u0627\u064b \u062f\u0631 \u0627\u06cc\u0627\u0644\u0627\u062a \u0645\u062a\u062d\u062f\u0647 \u062a\u0648\u0633\u0637 \u0647\u06cc\u0626\u062a \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc (FASB) \u062a\u062f\u0648\u06cc\u0646 \u0648 \u0645\u0646\u062a\u0634\u0631 \u0634\u062f\u0647 \u0627\u0633\u062a. \u0647\u062f\u0641 GAAP \u0627\u0631\u0627\u0626\u0647 \u0686\u0627\u0631\u0686\u0648\u0628\u06cc \u0645\u0646\u0633\u062c\u0645 \u0648 \u062f\u0642\u06cc\u0642 \u0628\u0631\u0627\u06cc \u062a\u0647\u06cc\u0647 \u0648 \u0627\u0631\u0627\u0626\u0647 \u0635\u0648\u0631\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc \u0642\u0627\u0628\u0644 \u0627\u0639\u062a\u0645\u0627\u062f \u0648 \u0642\u0627\u0628\u0644 \u0645\u0642\u0627\u06cc\u0633\u0647\u200c\u0627\u06cc \u0627\u0631\u0627\u0626\u0647 \u0645\u06cc\u200c\u062f\u0647\u0646\u062f.\n\n\n### \u0648\u06cc\u0698\u06af\u06cc\u200c\u0647\u0627\u06cc \u06a9\u0644\u06cc\u062f\u06cc GAAP:\n- \u0645\u0628\u062a\u0646\u06cc \u0628\u0631 \u0642\u0648\u0627\u0646\u06cc\u0646: GAAP \u0634\u0627\u0645\u0644 \u062f\u0633\u062a\u0648\u0631\u0627\u0644\u0639\u0645\u0644\u200c\u0647\u0627 \u0648 \u0642\u0648\u0627\u0646\u06cc\u0646 \u062f\u0642\u06cc\u0642\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0631\u0648\u0634\u200c\u0647\u0627 \u0648 \u0631\u0648\u06cc\u0647\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0631\u0627 \u0645\u0634\u062e\u0635 \u0645\u06cc\u200c\u06a9\u0646\u062f.\n\n- \u0633\u0627\u0632\u06af\u0627\u0631\u06cc \u0648 \u0642\u0627\u0628\u0644\u06cc\u062a \u0645\u0642\u0627\u06cc\u0633\u0647: \u0628\u0627 \u062a\u0639\u0631\u06cc\u0641 \u0631\u0648\u06cc\u0647\u200c\u0647\u0627\u06cc \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u060c GAAP \u062a\u0636\u0645\u06cc\u0646 \u0645\u06cc\u200c\u06a9\u0646\u062f \u06a9\u0647 \u0635\u0648\u0631\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc \u0645\u062e\u062a\u0644\u0641 \u0628\u0647 \u0631\u0627\u062d\u062a\u06cc \u0642\u0627\u0628\u0644 \u0645\u0642\u0627\u06cc\u0633\u0647 \u0628\u0627\u0634\u0646\u062f.\n\n- \u062a\u0623\u06a9\u06cc\u062f \u0628\u0631 \u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645\u200c\u0634\u062f\u0647 \u062a\u0627\u0631\u06cc\u062e\u06cc: GAAP \u062a\u0627 \u062d\u062f \u0632\u06cc\u0627\u062f\u06cc \u0628\u0631 \u062b\u0628\u062a \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627 \u0648 \u0628\u062f\u0647\u06cc\u200c\u0647\u0627 \u0628\u0631 \u0627\u0633\u0627\u0633 \u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645\u200c\u0634\u062f\u0647 \u062a\u0627\u0631\u06cc\u062e\u06cc \u0622\u0646\u0647\u0627 \u062a\u0645\u0631\u06a9\u0632 \u062f\u0627\u0631\u062f.\n\n- \u067e\u0648\u0634\u0634 \u062c\u0627\u0645\u0639: GAAP \u0628\u0647 \u062a\u0645\u0627\u0645 \u062c\u0646\u0628\u0647\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc\u060c \u0627\u0632 \u062c\u0645\u0644\u0647 \u062f\u0631\u0622\u0645\u062f\u060c \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u060c \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u060c \u0628\u062f\u0647\u06cc\u200c\u0647\u0627 \u0648 \u0627\u0641\u0634\u0627 \u0645\u06cc\u200c\u067e\u0631\u062f\u0627\u0632\u062f.\n\n\n### \u0633\u0627\u062e\u062a\u0627\u0631 GAAP:\nGAAP \u0634\u0627\u0645\u0644 \u0645\u062c\u0645\u0648\u0639\u0647\u200c\u0627\u06cc \u0627\u0632 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u060c \u062a\u0641\u0627\u0633\u06cc\u0631 \u0648 \u0628\u06cc\u0627\u0646\u06cc\u0647\u200c\u0647\u0627\u06cc\u06cc \u0627\u0633\u062a \u06a9\u0647 \u062d\u0648\u0632\u0647\u200c\u0647\u0627\u06cc \u0645\u062e\u062a\u0644\u0641 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0646\u0646\u062f \u062f\u0631\u0622\u0645\u062f\u060c \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u060c \u0645\u0627\u0644\u06cc\u0627\u062a\u060c \u0645\u0648\u062c\u0648\u062f\u06cc \u06a9\u0627\u0644\u0627 \u0648 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc \u062b\u0627\u0628\u062a \u0631\u0627 \u062a\u0646\u0638\u06cc\u0645 \u0645\u06cc\u200c\u06a9\u0646\u062f. \u0627\u06cc\u0646 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627 \u0628\u0647 \u0637\u0648\u0631 \u0645\u062f\u0627\u0648\u0645 \u0628\u0631 \u0627\u0633\u0627\u0633 \u0627\u062d\u06a9\u0627\u0645 \u0648 \u062f\u0633\u062a\u0648\u0631\u0627\u0644\u0639\u0645\u0644\u200c\u0647\u0627\u06cc FASB \u0628\u0647\u200c\u0631\u0648\u0632\u0631\u0633\u0627\u0646\u06cc \u0645\u06cc\u200c\u0634\u0648\u0646\u062f.\n\n\n### \u0645\u0632\u0627\u06cc\u0627\u06cc \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 GAAP:\n- \u062a\u0636\u0645\u06cc\u0646 \u062f\u0642\u062a \u0648 \u0642\u0627\u0628\u0644\u06cc\u062a \u0627\u0637\u0645\u06cc\u0646\u0627\u0646 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc\n- \u062a\u0633\u0647\u06cc\u0644 \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc \u0628\u0631\u0627\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u0627\u0646\u060c \u0637\u0644\u0628\u06a9\u0627\u0631\u0627\u0646 \u0648 \u0645\u062f\u06cc\u0631\u06cc\u062a\n- \u0647\u0645\u0633\u0648 \u0628\u0627 \u0645\u0642\u0631\u0631\u0627\u062a \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0627\u06cc\u0627\u0644\u0627\u062a \u0645\u062a\u062d\u062f\u0647 \u0648 \u0642\u0648\u0627\u0646\u06cc\u0646 \u0628\u0627\u0632\u0627\u0631 \u0633\u0631\u0645\u0627\u06cc\u0647\n- \u0627\u06cc\u062c\u0627\u062f \u0627\u0639\u062a\u0645\u0627\u062f \u062f\u0631 \u0628\u0627\u0632\u0627\u0631\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u062f\u0627\u062e\u0644\u06cc\n\n\u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0644\u06cc \u0627\u06cc\u0631\u0627\u0646\n\n\u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0644\u06cc \u0627\u06cc\u0631\u0627\u0646 \u0645\u062c\u0645\u0648\u0639\u0647\u200c\u0627\u06cc \u0627\u0632 \u0627\u0635\u0648\u0644 \u0648 \u0642\u0648\u0627\u0646\u06cc\u0646 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u0633\u062a \u06a9\u0647 \u062a\u0648\u0633\u0637 \u0633\u0627\u0632\u0645\u0627\u0646 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0627\u06cc\u0631\u0627\u0646 \u0648 \u0633\u0627\u0632\u0645\u0627\u0646 \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0627\u06cc\u0631\u0627\u0646 \u0628\u0627 \u0647\u0645\u06a9\u0627\u0631\u06cc \u0647\u06cc\u0626\u062a \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u06cc\u0631\u0627\u0646 \u062a\u062f\u0648\u06cc\u0646 \u0648 \u0645\u0646\u062a\u0634\u0631 \u0634\u062f\u0647 \u0627\u0633\u062a. \u0627\u06cc\u0646 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627 \u0628\u0631\u0627\u06cc \u0647\u0645\u0627\u0647\u0646\u06af\u06cc \u0648 \u06cc\u06a9\u0633\u0627\u0646\u200c\u0633\u0627\u0632\u06cc \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u0645\u0627\u0644\u06cc \u0634\u0631\u06a9\u062a\u200c\u0647\u0627 \u0648 \u0645\u0624\u0633\u0633\u0627\u062a \u062f\u0631 \u0627\u06cc\u0631\u0627\u0646 \u0637\u0631\u0627\u062d\u06cc \u0634\u062f\u0647\u200c\u0627\u0646\u062f.\n\n\n### \u0648\u06cc\u0698\u06af\u06cc\u200c\u0647\u0627\u06cc \u06a9\u0644\u06cc\u062f\u06cc \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u06cc\u0631\u0627\u0646:\n- \u0627\u0646\u0637\u0628\u0627\u0642 \u0628\u0627 \u0642\u0648\u0627\u0646\u06cc\u0646 \u0645\u062d\u0644\u06cc: \u0627\u06cc\u0646 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627 \u0628\u0631 \u0627\u0633\u0627\u0633 \u0686\u0627\u0631\u0686\u0648\u0628 \u0642\u0627\u0646\u0648\u0646\u06cc \u0648 \u0646\u0638\u0627\u0631\u062a\u06cc \u0627\u06cc\u0631\u0627\u0646 \u0648 \u0628\u0627 \u062f\u0631 \u0646\u0638\u0631 \u06af\u0631\u0641\u062a\u0646 \u0627\u0644\u0632\u0627\u0645\u0627\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc\u060c \u0645\u0627\u0644\u06cc \u0648 \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u062a\u062f\u0648\u06cc\u0646 \u0634\u062f\u0647\u200c\u0627\u0646\u062f.\n\n\n\u0647\u0645\u0633\u0648\u06cc\u06cc \u0628\u0627 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc: \u0627\u06af\u0631\u0686\u0647 \u0645\u062a\u0646\u0627\u0633\u0628 \u0628\u0627 \u0634\u0631\u0627\u06cc\u0637 \u062f\u0627\u062e\u0644\u06cc \u062a\u062f\u0648\u06cc\u0646 \u0634\u062f\u0647\u200c\u0627\u0646\u062f\u060c \u0627\u0645\u0627 \u062a\u0644\u0627\u0634\u200c\u0647\u0627\u06cc\u06cc \u0628\u0631\u0627\u06cc \u062d\u0631\u06a9\u062a \u0628\u0647 \u0633\u0645\u062a \u0647\u0645\u06af\u0631\u0627\u06cc\u06cc \u0628\u0627 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc \u0645\u0627\u0646\u0646\u062f IFRS \u0635\u0648\u0631\u062a \u0645\u06cc\u200c\u06af\u06cc\u0631\u062f.\n\n\n- \u0634\u0641\u0627\u0641\u06cc\u062a \u0648 \u0642\u0627\u0628\u0644\u06cc\u062a \u0627\u0637\u0645\u06cc\u0646\u0627\u0646: \u0647\u062f\u0641 \u0627\u0635\u0644\u06cc\u060c \u0627\u0641\u0632\u0627\u06cc\u0634 \u0634\u0641\u0627\u0641\u06cc\u062a \u06af\u0632\u0627\u0631\u0634\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0648 \u0627\u06cc\u062c\u0627\u062f \u0627\u0639\u062a\u0645\u0627\u062f \u062f\u0631 \u0628\u06cc\u0646 \u06a9\u0627\u0631\u0628\u0631\u0627\u0646 \u062f\u0627\u062e\u0644\u06cc \u0648 \u062e\u0627\u0631\u062c\u06cc \u0627\u0633\u062a.\n\n- \u067e\u0648\u0634\u0634 \u062c\u0627\u0645\u0639: \u0627\u06cc\u0646 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627 \u062d\u0648\u0632\u0647\u200c\u0647\u0627\u06cc \u0645\u062e\u062a\u0644\u0641 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc\u060c \u0627\u0632 \u062c\u0645\u0644\u0647 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u060c \u0628\u062f\u0647\u06cc\u200c\u0647\u0627\u060c \u062f\u0631\u0622\u0645\u062f\u0647\u0627\u060c \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627 \u0648 \u0645\u0648\u0627\u0631\u062f \u0627\u0641\u0634\u0627 \u0631\u0627 \u067e\u0648\u0634\u0634 \u0645\u06cc\u200c\u062f\u0647\u0646\u062f.\n\n\n### \u0633\u0627\u062e\u062a\u0627\u0631 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u06cc\u0631\u0627\u0646:\n\u0627\u06cc\u0646 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627 \u0634\u0627\u0645\u0644 \u062f\u0633\u062a\u0648\u0631\u0627\u0644\u0639\u0645\u0644\u200c\u0647\u0627 \u0648 \u0628\u06cc\u0627\u0646\u06cc\u0647\u200c\u0647\u0627\u06cc\u06cc \u0647\u0633\u062a\u0646\u062f \u06a9\u0647 \u0628\u0647 \u0645\u0648\u0636\u0648\u0639\u0627\u062a \u0645\u062a\u0639\u062f\u062f\u06cc \u0645\u0627\u0646\u0646\u062f \u0634\u0646\u0627\u0633\u0627\u06cc\u06cc \u062f\u0631\u0622\u0645\u062f\u060c \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0645\u0648\u062c\u0648\u062f\u06cc \u06a9\u0627\u0644\u0627\u060c \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc \u062b\u0627\u0628\u062a\u060c \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a \u0648 \u0633\u0627\u06cc\u0631 \u0645\u0648\u0636\u0648\u0639\u0627\u062a \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u0645\u0627\u0644\u06cc \u0645\u06cc\u200c\u067e\u0631\u062f\u0627\u0632\u0646\u062f.\n\n\n### \u0627\u0647\u0645\u06cc\u062a \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u06cc\u0631\u0627\u0646:\n\n- \u062a\u0633\u0647\u06cc\u0644 \u0647\u0645\u0627\u0647\u0646\u06af\u06cc \u0628\u06cc\u0646 \u0634\u0631\u06a9\u062a\u200c\u0647\u0627 \u0648 \u0646\u0647\u0627\u062f\u0647\u0627\u06cc \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u062f\u0631 \u062f\u0627\u062e\u0644 \u06a9\u0634\u0648\u0631\n- \u0628\u0647\u0628\u0648\u062f \u06a9\u06cc\u0641\u06cc\u062a \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u0645\u0627\u0644\u06cc \u062f\u0627\u062e\u0644\u06cc\n- \u0633\u0627\u062f\u0647\u200c\u0633\u0627\u0632\u06cc \u0631\u0648\u06cc\u0647\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0648 \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\n- \u067e\u0634\u062a\u06cc\u0628\u0627\u0646\u06cc \u0627\u0632 \u062c\u0630\u0628 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc \u0648 \u0627\u0641\u0632\u0627\u06cc\u0634 \u0634\u0641\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc \u062f\u0631 \u0628\u0627\u0632\u0627\u0631\u0647\u0627\u06cc \u062f\u0627\u062e\u0644\u06cc \u0648 \u0645\u0646\u0637\u0642\u0647\u200c\u0627\u06cc\n\n\n\n\u0627\u06cc\u0646 \u0645\u062a\u0646 \u0631\u0648 \u0686\u06a9\u06cc\u062f\u0647 \u0648 \u062e\u0644\u0627\u0635\u0647 \u06a9\u0646\nAssistant: *\u062e\u0644\u0627\u0635\u0647 \u0645\u062a\u0646:*\n\n\u0627\u0635\u0648\u0644 \u067e\u0630\u06cc\u0631\u0641\u062a\u0647\u200c\u0634\u062f\u0647 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0639\u0645\u0648\u0645\u06cc (GAAP) \u0645\u062c\u0645\u0648\u0639\u0647\u200c\u0627\u06cc \u0627\u0632 \u0642\u0648\u0627\u0646\u06cc\u0646 \u0648 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u0633\u062a \u06a9\u0647 \u062a\u0648\u0633\u0637 \u0647\u06cc\u0626\u062a \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u0622\u0645\u0631\u06cc\u06a9\u0627 (FASB) \u062a\u062f\u0648\u06cc\u0646 \u0634\u062f\u0647 \u0648 \u0686\u0627\u0631\u0686\u0648\u0628\u06cc \u0645\u0646\u0633\u062c\u0645 \u0628\u0631\u0627\u06cc \u062a\u0647\u06cc\u0647 \u0635\u0648\u0631\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0642\u0627\u0628\u0644 \u0627\u0639\u062a\u0645\u0627\u062f \u0648 \u0645\u0642\u0627\u06cc\u0633\u0647\u200c\u067e\u0630\u06cc\u0631 \u0627\u0631\u0627\u0626\u0647 \u0645\u06cc\u200c\u062f\u0647\u062f. \u0648\u06cc\u0698\u06af\u06cc\u200c\u0647\u0627\u06cc \u06a9\u0644\u06cc\u062f\u06cc GAAP \u0634\u0627\u0645\u0644 \u0642\u0648\u0627\u0639\u062f \u062f\u0642\u06cc\u0642\u060c \u0633\u0627\u0632\u06af\u0627\u0631\u06cc\u060c \u062a\u0645\u0631\u06a9\u0632 \u0628\u0631 \u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645\u200c\u0634\u062f\u0647 \u062a\u0627\u0631\u06cc\u062e\u06cc \u0648 \u067e\u0648\u0634\u0634 \u062c\u0627\u0645\u0639 \u062a\u0645\u0627\u0645\u06cc \u062c\u0646\u0628\u0647\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u0633\u062a. \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 GAAP \u0628\u0627\u0639\u062b \u0627\u0641\u0632\u0627\u06cc\u0634 \u062f\u0642\u062a\u060c \u062a\u0633\u0647\u06cc\u0644 \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc \u0648 \u0645\u0637\u0627\u0628\u0642\u062a \u0628\u0627 \u0645\u0642\u0631\u0631\u0627\u062a \u0622\u0645\u0631\u06cc\u06a9\u0627\u06cc\u06cc \u0645\u06cc\u200c\u0634\u0648\u062f.\n\n\u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0644\u06cc \u0627\u06cc\u0631\u0627\u0646 \u062a\u0648\u0633\u0637 \u0633\u0627\u0632\u0645\u0627\u0646 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0648 \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0627\u06cc\u0631\u0627\u0646 \u0628\u0627 \u0647\u0645\u06a9\u0627\u0631\u06cc \u0647\u06cc\u0626\u062a \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u06cc\u0631\u0627\u0646 \u062a\u062f\u0648\u06cc\u0646 \u0634\u062f\u0647\u200c\u0627\u0646\u062f \u062a\u0627 \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u0645\u0627\u0644\u06cc \u0634\u0631\u06a9\u062a\u200c\u0647\u0627 \u0631\u0627 \u0647\u0645\u0627\u0647\u0646\u06af \u0648 \u0634\u0641\u0627\u0641 \u0633\u0627\u0632\u0646\u062f. \u0627\u06cc\u0646 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627 \u0628\u0627 \u0642\u0648\u0627\u0646\u06cc\u0646 \u062f\u0627\u062e\u0644\u06cc \u0647\u0645\u0633\u0648 \u0628\u0648\u062f\u0647 \u0648 \u062f\u0631 \u062a\u0644\u0627\u0634 \u0628\u0631\u0627\u06cc \u0647\u0645\u06af\u0631\u0627\u06cc\u06cc \u0628\u0627 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc \u0645\u0627\u0646\u0646\u062f IFRS \u0647\u0633\u062a\u0646\u062f. \u0622\u0646\u200c\u0647\u0627 \u0634\u0627\u0645\u0644 \u062f\u0633\u062a\u0648\u0631\u0627\u0644\u0639\u0645\u0644\u200c\u0647\u0627 \u0648 \u0628\u06cc\u0627\u0646\u06cc\u0647\u200c\u0647\u0627\u06cc\u06cc \u062f\u0631\u0628\u0627\u0631\u0647 \u0645\u0648\u0636\u0648\u0639\u0627\u062a \u0645\u062e\u062a\u0644\u0641 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0648 \u0628\u0631\u0627\u06cc \u0628\u0647\u0628\u0648\u062f \u06a9\u06cc\u0641\u06cc\u062a \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc\u060c \u062a\u0633\u0647\u06cc\u0644 \u0645\u0645\u06cc\u0632\u06cc\u060c \u0648 \u062c\u0630\u0628 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc \u062a\u062f\u0648\u06cc\u0646 \u0634\u062f\u0647\u200c\u0627\u0646\u062f.\nUser: \u0645\u062a\u0646 \u06a9\u0627\u0645\u0644 \u0645\u0642\u0627\u0644\u0647 \u0631\u0648 \u0628\u0631\u0627\u062a \u0645\u06cc\u0641\u0631\u0633\u062a\u0645 \u0648 \u0627\u0634\u062a\u0628\u0627\u0647\u0627\u062a \u0646\u06af\u0627\u0631\u0634\u06cc \u0648 \u0648\u06cc\u0631\u0627\u06cc\u0634\u06cc \u0648 \u062a\u0627\u06cc\u067e\u06cc \u0631\u0648 \u0627\u0635\u0644\u0627\u062d \u06a9\u0646 \u062a\u0627 \u0622\u0645\u0627\u062f\u0647 \u0634\u0647 \u0628\u0631\u0627\u06cc \u0633\u0627\u062e\u062a\u0646 \u0641\u0627\u06cc\u0644\nAssistant: \u060c \u062d\u062a\u0645\u0627\u064b! \u0645\u062a\u0646 \u06a9\u0627\u0645\u0644 \u0645\u0642\u0627\u0644\u0647\u200c\u062a\u0627\u0646 \u0631\u0627 \u0627\u0631\u0633\u0627\u0644 \u06a9\u0646\u06cc\u062f \u062a\u0627 \u0627\u0634\u062a\u0628\u0627\u0647\u0627\u062a \u0646\u06af\u0627\u0631\u0634\u06cc\u060c \u0648\u06cc\u0631\u0627\u06cc\u0634\u06cc \u0648 \u062a\u0627\u06cc\u067e\u06cc \u0631\u0627 \u0627\u0635\u0644\u0627\u062d \u06a9\u0646\u0645 \u0648 \u0622\u0646 \u0631\u0627 \u0628\u0631\u0627\u06cc \u0633\u0627\u062e\u062a \u0641\u0627\u06cc\u0644 \u0622\u0645\u0627\u062f\u0647 \u06a9\u0646\u0645. \u0645\u0646\u062a\u0638\u0631 \u0645\u062a\u0646 \u0634\u0645\u0627 \u0647\u0633\u062a\u0645.\nUser: \u0628\u0647 \u0646\u0627\u0645 \u062e\u062f\u0627\n\n\n\u0645\u0648\u0636\u0648\u0639 \u0645\u0642\u0627\u0627\u0644\u0647 : \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f \u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc\n\n\u062f\u0627\u0646\u0634\u062c\u0648: \u0627\u06cc\u0645\u0627\u0646 \u06cc\u0632\u062f\u0627\u0646 \u067e\u0646\u0627\u0647\n\n\u0627\u0633\u062a\u0627\u062f \u06af\u0631\u0627\u0645\u06cc:\u0645\u0647\u0631\u0627\u0646 \u0622\u0628\u0634\u0648\u0631\u06cc \u06cc\u0632\u062f\u06cc\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nAccounting Standards \u2014 Overview and Subcategories\n\nAccounting standards are established principles and rules that guide how financial transactions and events are recorded, measured, and reported in financial statements. Their main purpose is to ensure consistency, transparency, comparability, and reliability of financial information, which is essential for investors, management, regulators, and other stakeholders.\n\n### Key Objectives of Accounting Standards:\n- Ensure uniform accounting practices \n- Provide clarity and transparency in financial reporting \n- Help users compare financial statements across different companies and periods \n- Enhance trust in financial data by reducing errors and manipulation \n\n### Main Subcategories of Accounting Standards:\n\n1. International Financial Reporting Standards (IFRS): \n Developed by the International Accounting Standards Board (IASB), IFRS are used in many countries worldwide. They are principles-based, focusing on the economic reality of transactions, and aim to harmonize accounting worldwide.\n\n2. Generally Accepted Accounting Principles (GAAP): \n Primarily used in the United States, GAAP is rules-based, with detailed guidance issued by the Financial Accounting Standards Board (FASB). GAAP sets specific procedures for the recognition, measurement, and disclosure of financial information.\n\n3. National Accounting Standards: \n Many countries issue their own standards reflecting their legal, economic, and cultural environment. These standards may converge with or differ from IFRS or GAAP. Examples include Indian Accounting Standards (Ind AS) or Chinese Accounting Standards (CAS).\n\n---\n\nEach of these main categories includes standards covering specific areas such as:\n\n- Revenue Recognition: When and how to record income \n- Inventory Accounting: Valuation and reporting of stock \n- Leases: Accounting for leases by lessors and lessees \n- Financial Instruments: Classification and measurement of financial assets and liabilities \n- Consolidation: Combining financials of parent and subsidiaries\n\nInternational Financial Reporting Standards (IFRS)\n\nInternational Financial Reporting Standards (IFRS) are a set of accounting principles and rules developed by the International Accounting Standards Board (IASB). The main objective of IFRS is to provide a unified and transparent accounting language so that companies\u2019 financial reports are understandable, comparable, and reliable worldwide.\n\n### Key Features of IFRS:\n- Principles-based: Unlike strict rule-based systems, IFRS focuses on general principles and the economic substance of transactions, aiming to reflect the true economic reality.\n- Transparency and Disclosure: IFRS requires comprehensive and detailed information in financial statements to give users a clear view of a company\u2019s financial position and performance.\n- Global Convergence: More than 140 countries have adopted IFRS as their main financial reporting framework or are in the process of aligning with it.\n- Fair Value Measurement: IFRS encourages measuring assets and liabilities at fair value rather than historical cost.\n\n### Structure of IFRS:\nIFRS consists of a series of standards and interpretations, each covering specific accounting areas such as revenue, leases, taxes, and fixed assets. Some important standards include:\n\n- IFRS 15: Revenue from Contracts with Customers \n- IFRS 16: Leases \n- IAS 1: Presentation of Financial Statements \n- IAS 2: Inventories \n- IAS 36: Impairment of Assets\n\n### Benefits of Using IFRS:\n- Enables easier comparison among multinational companies \n- Increases transparency and investor confidence \n- Facilitates access to finance in international markets \n- Helps improve the efficiency and quality of financial reporting\n\nGenerally Accepted Accounting Principles (GAAP)\nAssistant: Generally Accepted Accounting Principles (GAAP) are a set of accounting rules, procedures, and standards primarily developed and issued in the United States by the Financial Accounting Standards Board (FASB). The purpose of GAAP is to provide a consistent and precise framework for preparing and presenting financial statements that deliver reliable and comparable financial information.\n\n### Key Features of GAAP:\n- Rules-based: GAAP includes detailed guidelines and rules that specify accounting methods and procedures.\n- Consistency and Comparability: By defining standard practices, GAAP ensures that financial statements from different companies are easily comparable.\n- Emphasis on Historical Cost: GAAP focuses largely on recording assets and liabilities based on their historical cost.\n- Comprehensive Coverage: GAAP addresses all accounting aspects, including revenue, expenses, assets, liabilities, and disclosures.\n\n### Structure of GAAP:\nGAAP consists of a set of standards, interpretations, and statements that regulate various accounting areas such as revenue, expenses, taxation, inventory, and fixed assets. These standards are continuously updated based on FASB\u2019s rulings and guidelines.\n\n### Benefits of Using GAAP:\n- Ensures accuracy and reliability of financial information \n- Facilitates decision-making for investors, creditors, and management \n- Aligns with U.S. auditing regulations and capital market rules \n- Builds confidence in domestic financial markets\n\nIranian National Accounting Standards\n\nIranian National Accounting Standards are a set of accounting principles and rules developed and issued by the Audit Organization of Iran and the Iranian Tax Administration in cooperation with the Iranian Accounting Standards Board. These standards are designed to coordinate and unify the financial reporting of companies and institutions in Iran.\n\n### Key Features of Iranian Accounting Standards:\n- Compliance with Local Laws: These standards are based on Iran's legal and regulatory framework, taking into account tax, financial, and economic requirements.\n- Alignment with International Standards: Although tailored to domestic conditions, efforts are made to move towards convergence with international standards such as IFRS.\n- Transparency and Reliability: The main goal is to enhance the transparency of financial reports and build trust among domestic and foreign users.\n- Comprehensive Coverage: These standards cover various accounting areas, including assets, liabilities, revenues, expenses, and disclosures.\n\n### Structure of Iranian Accounting Standards:\nThe standards include guidelines and statements addressing multiple topics such as revenue recognition, inventory valuation, fixed assets accounting, taxation accounting, and other financial reporting issues.\n\n### Importance of Iranian Accounting Standards:\n- Facilitate coordination among companies and economic entities within the country \n- Improve the quality of internal financial reporting \n- Streamline audit procedures and tax assessments \n- Support attracting investment and enhancing financial transparency in domestic and regional markets\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\u062a\u0631\u062c\u0645\u0647 \u0641\u0627\u0631\u0633\u06cc \u0645\u0642\u0627\u0644\u0647\n\n\n\n\n\u0627\u0635\u0648\u0644 \u067e\u0630\u06cc\u0631\u0641\u062a\u0647\u200c\u0634\u062f\u0647 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc (gaap) \u0645\u062c\u0645\u0648\u0639\u0647\u200c\u0627\u06cc \u0627\u0632 \u0642\u0648\u0627\u0646\u06cc\u0646\u060c \u0631\u0648\u06cc\u0647\u200c\u0647\u0627 \u0648 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0639\u0645\u062f\u062a\u0627\u064b \u062f\u0631 \u0627\u06cc\u0627\u0644\u0627\u062a \u0645\u062a\u062d\u062f\u0647 \u0622\u0645\u0631\u06cc\u06a9\u0627 \u062a\u0648\u0633\u0637 \u00ab\u0647\u06cc\u0626\u062a \u062a\u062f\u0648\u06cc\u0646 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc\u00bb (fasb) \u062a\u0648\u0633\u0639\u0647 \u06cc\u0627\u0641\u062a\u0647 \u0648 \u0635\u0627\u062f\u0631 \u0645\u06cc\u200c\u0634\u0648\u062f. \u0647\u062f\u0641 gaap \u0627\u0631\u0627\u0626\u0647 \u06cc\u06a9 \u0686\u0627\u0631\u0686\u0648\u0628 \u0645\u0646\u0633\u062c\u0645\u060c \u062f\u0642\u06cc\u0642 \u0648 \u0642\u0627\u0628\u0644 \u0627\u0637\u0645\u06cc\u0646\u0627\u0646 \u0628\u0631\u0627\u06cc \u062a\u0647\u06cc\u0647 \u0648 \u0627\u0631\u0627\u0626\u0647 \u0635\u0648\u0631\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0627\u0633\u062a \u062a\u0627 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc \u0642\u0627\u0628\u0644 \u0645\u0642\u0627\u06cc\u0633\u0647 \u0648 \u0642\u0627\u0628\u0644 \u0627\u062a\u06a9\u0627 \u0641\u0631\u0627\u0647\u0645 \u06af\u0631\u062f\u062f.\n\n\u0648\u06cc\u0698\u06af\u06cc\u200c\u0647\u0627\u06cc \u06a9\u0644\u06cc\u062f\u06cc gaap:\n\n\u0645\u0628\u062a\u0646\u06cc \u0628\u0631 \u0642\u0648\u0627\u0639\u062f: gaap \u0634\u0627\u0645\u0644 \u062f\u0633\u062a\u0648\u0631\u0627\u0644\u0639\u0645\u0644\u200c\u0647\u0627 \u0648 \u0642\u0648\u0627\u0646\u06cc\u0646 \u062f\u0642\u06cc\u0642\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0631\u0648\u0634\u200c\u0647\u0627 \u0648 \u0631\u0648\u06cc\u0647\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0631\u0627 \u0645\u0634\u062e\u0635 \u0645\u06cc\u200c\u06a9\u0646\u062f.\n\n\u062a\u062f\u0627\u0648\u0645 \u0648 \u0642\u0627\u0628\u0644\u06cc\u062a \u0645\u0642\u0627\u06cc\u0633\u0647: \u0628\u0627 \u062a\u0639\u0631\u06cc\u0641 \u0631\u0648\u06cc\u0647\u200c\u0647\u0627\u06cc \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u060c gaap \u0645\u0648\u062c\u0628 \u0645\u06cc\u200c\u0634\u0648\u062f \u0635\u0648\u0631\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc \u0645\u062e\u062a\u0644\u0641 \u0628\u0647 \u0622\u0633\u0627\u0646\u06cc \u0642\u0627\u0628\u0644 \u0645\u0642\u0627\u06cc\u0633\u0647 \u0628\u0627\u0634\u0646\u062f.\n\n\u062a\u0623\u06a9\u06cc\u062f \u0628\u0631 \u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645\u200c\u0634\u062f\u0647 \u062a\u0627\u0631\u06cc\u062e\u06cc: \u062f\u0631 gaap \u062a\u0645\u0631\u06a9\u0632 \u0627\u0635\u0644\u06cc \u0628\u0631 \u062b\u0628\u062a \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627 \u0648 \u0628\u062f\u0647\u06cc\u200c\u0647\u0627 \u0628\u0631 \u0627\u0633\u0627\u0633 \u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645\u200c\u0634\u062f\u0647 \u0622\u0646\u200c\u0647\u0627 \u062f\u0631 \u0632\u0645\u0627\u0646 \u062e\u0631\u06cc\u062f \u0627\u0633\u062a.\n\n\u067e\u0648\u0634\u0634 \u062c\u0627\u0645\u0639: \u0627\u06cc\u0646 \u0627\u0635\u0648\u0644 \u062a\u0645\u0627\u0645 \u062c\u0646\u0628\u0647\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u0632 \u062c\u0645\u0644\u0647 \u062f\u0631\u0622\u0645\u062f\u060c \u0647\u0632\u06cc\u0646\u0647\u060c \u062f\u0627\u0631\u0627\u06cc\u06cc\u060c \u0628\u062f\u0647\u06cc \u0648 \u0627\u0641\u0634\u0627 \u0631\u0627 \u0634\u0627\u0645\u0644 \u0645\u06cc\u200c\u0634\u0648\u062f.\n\n\n\u0633\u0627\u062e\u062a\u0627\u0631 gaap:\nUser: gaap \u0627\u0632 \u0645\u062c\u0645\u0648\u0639\u0647\u200c\u0627\u06cc \u0627\u0632 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u060c \u062a\u0641\u0633\u06cc\u0631\u0647\u0627 \u0648 \u0628\u06cc\u0627\u0646\u06cc\u0647\u200c\u0647\u0627 \u062a\u0634\u06a9\u06cc\u0644 \u0634\u062f\u0647 \u06a9\u0647 \u062c\u0646\u0628\u0647\u200c\u0647\u0627\u06cc \u0645\u062e\u062a\u0644\u0641 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0646\u0646\u062f \u062f\u0631\u0622\u0645\u062f\u060c \u0647\u0632\u06cc\u0646\u0647\u060c \u0645\u0627\u0644\u06cc\u0627\u062a\u060c \u0645\u0648\u062c\u0648\u062f\u06cc \u06a9\u0627\u0644\u0627 \u0648 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc \u062b\u0627\u0628\u062a \u0631\u0627 \u067e\u0648\u0634\u0634 \u0645\u06cc\u200c\u062f\u0647\u062f. \u0627\u06cc\u0646 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627 \u0628\u0647\u200c\u0635\u0648\u0631\u062a \u0645\u0633\u062a\u0645\u0631 \u0628\u0631 \u0627\u0633\u0627\u0633 \u062a\u0635\u0645\u06cc\u0645\u0627\u062a \u0648 \u0631\u0627\u0647\u0646\u0645\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc \u0647\u06cc\u0626\u062a fasb \u0628\u0647\u200c\u0631\u0648\u0632\u0631\u0633\u0627\u0646\u06cc \u0645\u06cc\u200c\u0634\u0648\u0646\u062f.\n\n\u0645\u0632\u0627\u06cc\u0627\u06cc \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 gaap:\n\n\u062a\u0636\u0645\u06cc\u0646 \u062f\u0642\u062a \u0648 \u0642\u0627\u0628\u0644\u06cc\u062a \u0627\u062a\u06a9\u0627\u06cc \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc\n\n\u062a\u0633\u0647\u06cc\u0644 \u0641\u0631\u0622\u06cc\u0646\u062f \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc \u0628\u0631\u0627\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u0627\u0646\u060c \u0627\u0639\u062a\u0628\u0627\u0631\u062f\u0647\u0646\u062f\u06af\u0627\u0646 \u0648 \u0645\u062f\u06cc\u0631\u0627\u0646\n\n\u0627\u0646\u0637\u0628\u0627\u0642 \u0628\u0627 \u0645\u0642\u0631\u0631\u0627\u062a \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0648 \u0642\u0648\u0627\u0646\u06cc\u0646 \u0628\u0627\u0632\u0627\u0631 \u0633\u0631\u0645\u0627\u06cc\u0647 \u0627\u06cc\u0627\u0644\u0627\u062a \u0645\u062a\u062d\u062f\u0647\n\n\u0627\u0641\u0632\u0627\u06cc\u0634 \u0627\u0639\u062a\u0645\u0627\u062f \u0639\u0645\u0648\u0645\u06cc \u0628\u0647 \u0628\u0627\u0632\u0627\u0631\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u062f\u0627\u062e\u0644\u06cc\n\n\n\n---\n\n\u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u0645\u0644\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u06cc\u0631\u0627\u0646 \u0645\u062c\u0645\u0648\u0639\u0647\u200c\u0627\u06cc \u0627\u0632 \u0627\u0635\u0648\u0644 \u0648 \u0642\u0648\u0627\u0646\u06cc\u0646 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0647\u0633\u062a\u0646\u062f \u06a9\u0647 \u062a\u0648\u0633\u0637 \u00ab\u0633\u0627\u0632\u0645\u0627\u0646 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc\u00bb \u0648 \u00ab\u0633\u0627\u0632\u0645\u0627\u0646 \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u06a9\u0634\u0648\u0631\u00bb \u0648 \u0628\u0627 \u0647\u0645\u06a9\u0627\u0631\u06cc \u00ab\u0647\u06cc\u0626\u062a \u062a\u062f\u0648\u06cc\u0646 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u06cc\u0631\u0627\u0646\u00bb \u062a\u0647\u06cc\u0647 \u0648 \u0645\u0646\u062a\u0634\u0631 \u0645\u06cc\u200c\u0634\u0648\u0646\u062f. \u0647\u062f\u0641 \u0627\u06cc\u0646 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627 \u0647\u0645\u0627\u0647\u0646\u06af\u200c\u0633\u0627\u0632\u06cc \u0648 \u06cc\u06a9\u067e\u0627\u0631\u0686\u0647\u200c\u0633\u0627\u0632\u06cc \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u0645\u0627\u0644\u06cc \u0634\u0631\u06a9\u062a\u200c\u0647\u0627 \u0648 \u0646\u0647\u0627\u062f\u0647\u0627\u06cc \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u062f\u0631 \u06a9\u0634\u0648\u0631 \u0627\u0633\u062a.\n\n\u0648\u06cc\u0698\u06af\u06cc\u200c\u0647\u0627\u06cc \u06a9\u0644\u06cc\u062f\u06cc \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u06cc\u0631\u0627\u0646: \n\u0627\u0646\u0637\u0628\u0627\u0642 \u0628\u0627 \u0642\u0648\u0627\u0646\u06cc\u0646 \u062f\u0627\u062e\u0644\u06cc: \u0627\u06cc\u0646 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627 \u0628\u0631 \u0627\u0633\u0627\u0633 \u0642\u0648\u0627\u0646\u06cc\u0646 \u0648 \u0645\u0642\u0631\u0631\u0627\u062a \u0627\u06cc\u0631\u0627\u0646 \u062a\u0646\u0638\u06cc\u0645 \u0634\u062f\u0647\u200c\u0627\u0646\u062f \u0648 \u0646\u06cc\u0627\u0632\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc\u060c \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u0648 \u0642\u0627\u0646\u0648\u0646\u06cc \u06a9\u0634\u0648\u0631 \u0631\u0627 \u062f\u0631 \u0646\u0638\u0631 \u0645\u06cc\u200c\u06af\u06cc\u0631\u0646\u062f.\n\n\u0647\u0645\u06af\u0631\u0627\u06cc\u06cc \u0628\u0627 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc: \u0647\u0631\u0686\u0646\u062f \u0627\u06cc\u0646 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627 \u0628\u0648\u0645\u06cc\u200c\u0633\u0627\u0632\u06cc \u0634\u062f\u0647\u200c\u0627\u0646\u062f\u060c \u062a\u0644\u0627\u0634 \u0645\u06cc\u200c\u0634\u0648\u062f \u0628\u0647 \u0633\u0645\u062a \u0647\u0645\u06af\u0631\u0627\u06cc\u06cc \u0628\u0627 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc \u0645\u0627\u0646\u0646\u062f ifrs \u062d\u0631\u06a9\u062a \u0634\u0648\u062f.\n\n\u0634\u0641\u0627\u0641\u06cc\u062a \u0648 \u0642\u0627\u0628\u0644\u06cc\u062a \u0627\u062a\u06a9\u0627: \u0647\u062f\u0641 \u0627\u0635\u0644\u06cc \u0627\u06cc\u0646 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627 \u0627\u0641\u0632\u0627\u06cc\u0634 \u0634\u0641\u0627\u0641\u06cc\u062a \u06af\u0632\u0627\u0631\u0634\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0648 \u062c\u0644\u0628 \u0627\u0639\u062a\u0645\u0627\u062f \u06a9\u0627\u0631\u0628\u0631\u0627\u0646 \u062f\u0627\u062e\u0644\u06cc \u0648 \u062e\u0627\u0631\u062c\u06cc \u0627\u0633\u062a.\n\n\u067e\u0648\u0634\u0634 \u062c\u0627\u0645\u0639: \u0627\u06cc\u0646 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627 \u062d\u0648\u0632\u0647\u200c\u0647\u0627\u06cc \u0645\u062e\u062a\u0644\u0641\u06cc \u0647\u0645\u0686\u0648\u0646 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u060c \u0628\u062f\u0647\u06cc\u200c\u0647\u0627\u060c \u062f\u0631\u0622\u0645\u062f\u060c \u0647\u0632\u06cc\u0646\u0647 \u0648 \u0627\u0641\u0634\u0627 \u0631\u0627 \u0634\u0627\u0645\u0644 \u0645\u06cc\u200c\u0634\u0648\u0646\u062f.\n\n\n\u0633\u0627\u062e\u062a\u0627\u0631 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u06cc\u0631\u0627\u0646: \n\u0627\u06cc\u0646 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627 \u0634\u0627\u0645\u0644 \u062f\u0633\u062a\u0648\u0631\u0627\u0644\u0639\u0645\u0644\u200c\u0647\u0627 \u0648 \u0628\u06cc\u0627\u0646\u06cc\u0647\u200c\u0647\u0627\u06cc\u06cc \u0647\u0633\u062a\u0646\u062f \u06a9\u0647 \u0645\u0648\u0636\u0648\u0639\u0627\u062a\u06cc \u0646\u0638\u06cc\u0631 \u0634\u0646\u0627\u0633\u0627\u06cc\u06cc \u062f\u0631\u0622\u0645\u062f\u060c \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0645\u0648\u062c\u0648\u062f\u06cc \u06a9\u0627\u0644\u0627\u060c \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc \u062b\u0627\u0628\u062a\u060c \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0648 \u0633\u0627\u06cc\u0631 \u0645\u0648\u0627\u0631\u062f \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u0645\u0627\u0644\u06cc \u0631\u0627 \u067e\u0648\u0634\u0634 \u0645\u06cc\u200c\u062f\u0647\u0646\u062f.\n\n\u0627\u0647\u0645\u06cc\u062a \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u06cc\u0631\u0627\u0646: \n\u062a\u0633\u0647\u06cc\u0644 \u0647\u0645\u0627\u0647\u0646\u06af\u06cc \u0645\u06cc\u0627\u0646 \u0634\u0631\u06a9\u062a\u200c\u0647\u0627 \u0648 \u0646\u0647\u0627\u062f\u0647\u0627\u06cc \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u062f\u0627\u062e\u0644\u06cc\n\n\u0628\u0647\u0628\u0648\u062f \u06a9\u06cc\u0641\u06cc\u062a \u06af\u0632\u0627\u0631\u0634\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u062f\u0627\u062e\u0644\u06cc\n\n\u062a\u0633\u0647\u06cc\u0644 \u0641\u0631\u0622\u06cc\u0646\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0648 \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc\n\n\u06a9\u0645\u06a9 \u0628\u0647 \u062c\u0630\u0628 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc \u0648 \u0627\u0631\u062a\u0642\u0627\u0621 \u0634\u0641\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc \u062f\u0631 \u0628\u0627\u0632\u0627\u0631\u0647\u0627\u06cc \u062f\u0627\u062e\u0644\u06cc \u0648 \u0645\u0646\u0637\u0642\u0647\u200c\u0627\u06cc\n\n\n\n\n\n\u062f\u0631 \u0627\u062f\u0627\u0645\u0647\u060c \u062e\u0644\u0627\u0635\u0647 \u0648 \u0686\u06a9\u06cc\u062f\u0647\u200c\u0627\u06cc \u0627\u0632 \u0645\u062a\u0646 \u0641\u0627\u0631\u0633\u06cc \u0627\u0631\u0627\u0626\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f:\n\n\n---\n\n\u0686\u06a9\u06cc\u062f\u0647\u200c\u0627\u06cc \u0627\u0632 \u0627\u0635\u0648\u0644 \u067e\u0630\u06cc\u0631\u0641\u062a\u0647\u200c\u0634\u062f\u0647 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc (GAAP) \u0648 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u0645\u0644\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u06cc\u0631\u0627\u0646\n\n\u0627\u0635\u0648\u0644 \u067e\u0630\u06cc\u0631\u0641\u062a\u0647\u200c\u0634\u062f\u0647 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc (GAAP) \u0645\u062c\u0645\u0648\u0639\u0647\u200c\u0627\u06cc \u0627\u0632 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062f\u0642\u06cc\u0642 \u0648 \u0642\u0648\u0627\u0639\u062f \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u0633\u062a \u06a9\u0647 \u062f\u0631 \u0627\u06cc\u0627\u0644\u0627\u062a \u0645\u062a\u062d\u062f\u0647 \u0622\u0645\u0631\u06cc\u06a9\u0627 \u062a\u0648\u0633\u0637 \u0647\u06cc\u0626\u062a FASB \u062a\u0646\u0638\u06cc\u0645 \u0645\u06cc\u200c\u0634\u0648\u062f. \u0627\u06cc\u0646 \u0627\u0635\u0648\u0644\u060c \u0686\u0627\u0631\u0686\u0627\u0631\u06cc \u0647\u0645\u0627\u0647\u0646\u06af \u0628\u0631\u0627\u06cc \u062a\u0647\u06cc\u0647 \u0635\u0648\u0631\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0641\u0631\u0627\u0647\u0645 \u0645\u06cc\u200c\u06a9\u0646\u0646\u062f \u0648 \u062a\u0645\u0631\u06a9\u0632 \u0622\u0646\u200c\u0647\u0627 \u0628\u0631 \u062f\u0642\u062a\u060c \u0642\u0627\u0628\u0644\u06cc\u062a \u0645\u0642\u0627\u06cc\u0633\u0647\u060c \u0648 \u062b\u0628\u062a \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627 \u0628\u0631 \u0645\u0628\u0646\u0627\u06cc \u0628\u0647\u0627\u06cc \u062a\u0627\u0631\u06cc\u062e\u06cc \u0627\u0633\u062a. GAAP \u0628\u0647 \u062f\u0644\u06cc\u0644 \u067e\u0648\u0634\u0634 \u062c\u0627\u0645\u0639 \u062e\u0648\u062f \u062f\u0631 \u062a\u0645\u0627\u0645\u06cc \u0632\u0645\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc\u060c \u0645\u0648\u062c\u0628 \u0627\u0631\u062a\u0642\u0627\u0621 \u0634\u0641\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc \u0648 \u062a\u0633\u0647\u06cc\u0644 \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u0627\u0646 \u0645\u06cc\u200c\u0634\u0648\u062f.\n\n\u062f\u0631 \u0645\u0642\u0627\u0628\u0644\u060c \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u0645\u0644\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u06cc\u0631\u0627\u0646 \u062a\u0648\u0633\u0637 \u0633\u0627\u0632\u0645\u0627\u0646 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0648 \u0628\u0627 \u062a\u0648\u062c\u0647 \u0628\u0647 \u0627\u0644\u0632\u0627\u0645\u0627\u062a \u0642\u0627\u0646\u0648\u0646\u06cc \u06a9\u0634\u0648\u0631 \u062a\u062f\u0648\u06cc\u0646 \u0634\u062f\u0647\u200c\u0627\u0646\u062f. \u0627\u06cc\u0646 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627 \u0628\u0627 \u0647\u062f\u0641 \u0647\u0645\u0627\u0647\u0646\u06af\u200c\u0633\u0627\u0632\u06cc \u06af\u0632\u0627\u0631\u0634\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u062f\u0627\u062e\u0644\u06cc \u0637\u0631\u0627\u062d\u06cc \u0634\u062f\u0647\u200c\u0627\u0646\u062f \u0648 \u0636\u0645\u0646 \u067e\u0627\u06cc\u0628\u0646\u062f\u06cc \u0628\u0647 \u0642\u0648\u0627\u0646\u06cc\u0646 \u0645\u0644\u06cc\u060c \u062a\u0644\u0627\u0634 \u062f\u0627\u0631\u0646\u062f \u0628\u0627 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc \u0647\u0645\u0686\u0648\u0646 IFRS \u0646\u06cc\u0632 \u0647\u0645\u06af\u0627\u0645 \u0634\u0648\u0646\u062f. \u0627\u06cc\u0646 \u0627\u0635\u0648\u0644 \u0645\u0648\u062c\u0628 \u0628\u0647\u0628\u0648\u062f \u0634\u0641\u0627\u0641\u06cc\u062a\u060c \u0627\u0631\u062a\u0642\u0627\u0621 \u06a9\u06cc\u0641\u06cc\u062a \u06af\u0632\u0627\u0631\u0634\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u060c \u0648 \u062c\u0630\u0628 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc \u062f\u0631 \u0628\u0627\u0632\u0627\u0631 \u062f\u0627\u062e\u0644\u06cc \u0645\u06cc\u200c\u06af\u0631\u062f\u0646\u062f.\nAssistant: \u0628\u0647 \u0646\u0627\u0645 \u062e\u062f\u0627\n\n\u0645\u0648\u0636\u0648\u0639 \u0645\u0642\u0627\u0644\u0647: \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc\n\n\u062f\u0627\u0646\u0634\u062c\u0648: \u0627\u06cc\u0645\u0627\u0646 \u06cc\u0632\u062f\u0627\u0646\u200c\u067e\u0646\u0627\u0647 \n\u0627\u0633\u062a\u0627\u062f \u06af\u0631\u0627\u0645\u06cc: \u0645\u0647\u0631\u0627\u0646 \u0622\u0628\u0634\u0648\u0631\u06cc \u06cc\u0632\u062f\u06cc\n\n---\n\n# Accounting Standards \u2014 Overview and Subcategories\n\nAccounting standards are established principles and rules that guide how financial transactions and events are recorded, measured, and reported in financial statements. Their main purpose is to ensure consistency, transparency, comparability, and reliability of financial information, which is essential for investors, management, regulators, and other stakeholders.\n\n### Key Objectives of Accounting Standards:\n- Ensure uniform accounting practices \n- Provide clarity and transparency in financial reporting \n- Help users compare financial statements across different companies and periods \n- Enhance trust in financial data by reducing errors and manipulation \n\n### Main Subcategories of Accounting Standards:\n\n1. *International Financial Reporting Standards (IFRS):* \n Developed by the International Accounting Standards Board (IASB), IFRS are used in many countries worldwide. They are principles-based, focusing on the economic reality of transactions, and aim to harmonize accounting worldwide.\n\n2. *Generally Accepted Accounting Principles (GAAP):* \n Primarily used in the United States, GAAP is rules-based, with detailed guidance issued by the Financial Accounting Standards Board (FASB). GAAP sets specific procedures for the recognition, measurement, and disclosure of financial information.\n\n3. *National Accounting Standards:* \n Many countries issue their own standards reflecting their legal, economic, and cultural environment. These standards may converge with or differ from IFRS or GAAP. Examples include Indian Accounting Standards (Ind AS) or Chinese Accounting Standards (CAS).\n\n---\n\n### Common Areas Covered by These Standards:\n- Revenue Recognition: When and how to record income \n- Inventory Accounting: Valuation and reporting of stock \n- Leases: Accounting for leases by lessors and lessees \n- Financial Instruments: Classification and measurement of financial assets and liabilities \n- Consolidation: Combining financials of parent and subsidiaries \n\n---\n\n# International Financial Reporting Standards (IFRS)\n\nInternational Financial Reporting Standards (IFRS) are a set of accounting principles and rules developed by the International Accounting Standards Board (IASB). The main objective of IFRS is to provide a unified and transparent accounting language so that companies\u2019 financial reports are understandable, comparable, and reliable worldwide.\n\n### Key Features of IFRS:\n- *Principles-based:* Unlike strict rule-based systems, IFRS focuses on general principles and the economic substance of transactions, aiming to reflect the true economic reality. \n- *Transparency and Disclosure:* Requires comprehensive and detailed information in financial statements to provide users a clear view of financial position and performance. \n- *Global Convergence:* Adopted by over 140 countries, IFRS enables harmonized accounting practices worldwide. \n- *Fair Value Measurement:* Encourages measuring assets and liabilities at fair value rather than historical cost.\n\n### Structure of IFRS:\nIFRS consists of various standards and interpretations covering different accounting areas such as revenue, leases, taxes, and fixed assets. Examples include: \n- IFRS 15: Revenue from Contracts with Customers \n- IFRS 16: Leases \n- IAS 1: Presentation of Financial Statements \n- IAS 2: Inventories \n- IAS 36: Impairment of Assets\n\n### Benefits of Using IFRS:\n- Facilitates easier comparison between multinational companies \n- Increases transparency and investor confidence \n- Enhances access to finance in global markets \n- Improves the quality and efficiency of financial reporting \n\n---\n\n# Generally Accepted Accounting Principles (GAAP)\n\nGenerally Accepted Accounting Principles (GAAP) are a set of accounting rules, procedures, and standards primarily developed and issued in the United States by the Financial Accounting Standards Board (FASB). The purpose of GAAP is to provide a consistent and precise framework for preparing and presenting financial statements that deliver reliable and comparable financial information.\n\n### Key Features of GAAP:\n- *Rules-based:* GAAP includes detailed guidelines and specific rules defining accounting methods. \n- *Consistency and Comparability:* Ensures financial statements from different companies align for easy comparison. \n- *Emphasis on Historical Cost:* Primarily records assets and liabilities at their historical cost. \n- *Comprehensive Coverage:* Addresses revenue, expenses, assets, liabilities, and disclosures.\n\n### Structure of GAAP:\nGAAP is comprised of a collection of standards, interpretations, and statements addressing areas like revenue, expenses, taxation, inventory, and fixed assets, updated continuously by the FASB.\n\n### Benefits of Using GAAP:\n- Provides accurate and reliable financial information \n- Supports decision-making for investors, creditors, and management \n- Complies with U.S. auditing and capital market regulations \n- Builds confidence in domestic financial markets \n\n---\n\n# Iranian National Accounting Standards\n\nThe Iranian National Accounting Standards are a set of principles and rules developed by the Audit Organization of Iran and the Iranian Tax Administration in cooperation with the Iranian Accounting Standards Board. Their purpose is to coordinate and unify the financial reporting of companies and institutions within Iran.\n\n### Key Features of Iranian Accounting Standards:\n- *Compliance with Local Laws:* Designed based on Iran's legal and regulatory framework, considering tax and economic requirements. \n- *Alignment with International Standards:* Efforts are ongoing to harmonize with IFRS while reflecting domestic conditions. \n- *Transparency and Reliability:* Aim to improve clarity and build trust among domestic and international users. \n- *Comprehensive Coverage:* Cover assets, liabilities, revenues, expenses, and disclosures.\n\n### Structure of Iranian Accounting Standards:\nInclude guidelines and statements on multiple accounting subjects such as revenue recognition, inventory valuation, fixed assets accounting, taxation, and financial reporting.\n\n### Importance of Iranian Accounting Standards:\n- Facilitates coordination among domestic companies and economic entities \n- Enhances quality of internal financial reporting \n- Simplifies audit and tax assessment processes \n- Supports attracting investment and increasing transparency in domestic and regional markets \n\n---\n\n(\u0627\u06cc\u0646\u062c\u0627 \u0646\u0642\u0627\u0637 \u0648\u06cc\u0631\u0627\u06cc\u0634\u06cc \u0627\u0635\u0644\u0627\u062d \u0634\u062f\u0646\u062f\u060c \u0646\u06af\u0627\u0631\u0634 \u0631\u0633\u0645\u06cc\u200c\u062a\u0631 \u0648 \u0631\u0648\u0627\u0646\u200c\u062a\u0631 \u06af\u0631\u062f\u06cc\u062f \u0648 \u0628\u0631\u062e\u06cc \u062e\u0637\u0648\u0637 \u0641\u0627\u0635\u0644\u0647 \u0628\u0647 \u0634\u06a9\u0644\u06cc \u0645\u0646\u0638\u0645 \u062a\u0646\u0638\u06cc\u0645 \u0634\u062f.)\n\n---\n\n\u0627\u06af\u0631 \u062a\u0645\u0627\u06cc\u0644 \u062f\u0627\u0631\u06cc\u062f \u0645\u062a\u0646 \u06a9\u0627\u0645\u0644 \u0627\u0635\u0644\u0627\u062d \u0634\u062f\u0647 \u0631\u0627 \u0628\u0647 \u0635\u0648\u0631\u062a \u0641\u0627\u06cc\u0644 \u0622\u0645\u0627\u062f\u0647 \u0628\u0631\u0627\u06cc \u0633\u0627\u062e\u062a PDF \u0627\u0631\u0633\u0627\u0644 \u06a9\u0646\u0645 \u06cc\u0627 \u0645\u0648\u0627\u0631\u062f \u062f\u06cc\u06af\u0631\u06cc \u0645\u062f \u0646\u0638\u0631 \u062f\u0627\u0631\u06cc\u062f\u060c \u062f\u0631 \u062e\u062f\u0645\u062a\u0645.\nUser: \u0628\u0647 \u0646\u0627\u0645 \u062e\u062f\u0627\n\n---\n\n### \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u2014 \u0645\u0631\u0648\u0631\u06cc \u06a9\u0644\u06cc \u0648 \u0632\u06cc\u0631\u0645\u062c\u0645\u0648\u0639\u0647\u200c\u0647\u0627\n\n\u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u062c\u0645\u0648\u0639\u0647\u200c\u0627\u06cc \u0627\u0632 \u0627\u0635\u0648\u0644 \u0648 \u0642\u0648\u0627\u0639\u062f\u06cc \u0647\u0633\u062a\u0646\u062f \u06a9\u0647 \u0646\u062d\u0648\u0647 \u062b\u0628\u062a\u060c \u0627\u0646\u062f\u0627\u0632\u0647\u200c\u06af\u06cc\u0631\u06cc \u0648 \u06af\u0632\u0627\u0631\u0634 \u0631\u0648\u06cc\u062f\u0627\u062f\u0647\u0627 \u0648 \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0645\u0627\u0644\u06cc \u062f\u0631 \u0635\u0648\u0631\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0631\u0627 \u062a\u0639\u06cc\u06cc\u0646 \u0645\u06cc\u200c\u06a9\u0646\u0646\u062f. \u0647\u062f\u0641 \u0627\u0635\u0644\u06cc \u0627\u06cc\u0646 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627 \u0627\u0637\u0645\u06cc\u0646\u0627\u0646 \u0627\u0632 \u06cc\u06a9\u0646\u0648\u0627\u062e\u062a\u06cc\u060c \u0634\u0641\u0627\u0641\u06cc\u062a\u060c \u0642\u0627\u0628\u0644\u06cc\u062a \u0645\u0642\u0627\u06cc\u0633\u0647 \u0648 \u0642\u0627\u0628\u0644 \u0627\u062a\u06a9\u0627\u0628\u0648\u062f\u0646 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0628\u0631\u0627\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u0627\u0646\u060c \u0645\u062f\u06cc\u0631\u06cc\u062a\u060c \u0646\u0627\u0638\u0631\u0627\u0646 \u0648 \u0633\u0627\u06cc\u0631 \u0630\u06cc\u200c\u0646\u0641\u0639\u0627\u0646 \u0628\u0633\u06cc\u0627\u0631 \u0645\u0647\u0645 \u0627\u0633\u062a.\n\n*\u0627\u0647\u062f\u0627\u0641 \u06a9\u0644\u06cc\u062f\u06cc \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc:* \n- \u062a\u0636\u0645\u06cc\u0646 \u06cc\u06a9\u0646\u0648\u0627\u062e\u062a\u06cc \u062f\u0631 \u0631\u0648\u0634\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \n- \u0641\u0631\u0627\u0647\u0645 \u06a9\u0631\u062f\u0646 \u0648\u0636\u0648\u062d \u0648 \u0634\u0641\u0627\u0641\u06cc\u062a \u062f\u0631 \u06af\u0632\u0627\u0631\u0634\u200c\u062f\u0647\u06cc \u0645\u0627\u0644\u06cc \n- \u06a9\u0645\u06a9 \u0628\u0647 \u0627\u0633\u062a\u0641\u0627\u062f\u0647\u200c\u06a9\u0646\u0646\u062f\u06af\u0627\u0646 \u0628\u0631\u0627\u06cc \u0645\u0642\u0627\u06cc\u0633\u0647 \u0635\u0648\u0631\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0645\u06cc\u0627\u0646 \u0634\u0631\u06a9\u062a\u200c\u0647\u0627 \u0648 \u062f\u0648\u0631\u0647\u200c\u0647\u0627\u06cc \u0645\u062e\u062a\u0644\u0641 \n- \u0627\u0641\u0632\u0627\u06cc\u0634 \u0627\u0639\u062a\u0645\u0627\u062f \u0628\u0647 \u062f\u0627\u062f\u0647\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0628\u0627 \u06a9\u0627\u0647\u0634 \u062e\u0637\u0627\u0647\u0627 \u0648 \u0627\u0645\u06a9\u0627\u0646 \u062f\u0633\u062a\u06a9\u0627\u0631\u06cc \n\n*\u0632\u06cc\u0631\u0645\u062c\u0645\u0648\u0639\u0647\u200c\u0647\u0627\u06cc \u0627\u0635\u0644\u06cc \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc:* \n\n1. *\u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u0645\u0627\u0644\u06cc (IFRS):* \n \u062a\u062f\u0648\u06cc\u0646\u200c\u0634\u062f\u0647 \u062a\u0648\u0633\u0637 \u0647\u06cc\u0626\u062a \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc (IASB)\u060c \u062f\u0631 \u0628\u0633\u06cc\u0627\u0631\u06cc \u0627\u0632 \u06a9\u0634\u0648\u0631\u0647\u0627 \u0628\u0647\u200c\u06a9\u0627\u0631 \u06af\u0631\u0641\u062a\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f. \u0627\u06cc\u0646 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627 \u0645\u0628\u062a\u0646\u06cc \u0628\u0631 \u0627\u0635\u0648\u0644 \u0628\u0648\u062f\u0647\u060c \u0628\u0631 \u0648\u0627\u0642\u0639\u06cc\u062a \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u062a\u0645\u0631\u06a9\u0632 \u062f\u0627\u0631\u0646\u062f \u0648 \u0647\u062f\u0641\u0634\u0627\u0646 \u0627\u06cc\u062c\u0627\u062f \u0647\u0645\u06af\u0648\u0646\u06cc \u062f\u0631 \u0633\u0637\u062d \u062c\u0647\u0627\u0646\u06cc \u0627\u0633\u062a.\n\n2. *\u0627\u0635\u0648\u0644 \u067e\u0630\u06cc\u0631\u0641\u062a\u0647\u200c\u0634\u062f\u0647 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc (GAAP):* \n \u0628\u06cc\u0634\u062a\u0631 \u062f\u0631 \u0627\u06cc\u0627\u0644\u0627\u062a \u0645\u062a\u062d\u062f\u0647 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f\u060c \u0645\u0628\u062a\u0646\u06cc \u0628\u0631 \u0642\u0648\u0627\u0646\u06cc\u0646 \u0648 \u0628\u0627 \u062f\u0633\u062a\u0648\u0631\u0627\u0644\u0639\u0645\u0644\u200c\u0647\u0627\u06cc \u062f\u0642\u06cc\u0642 \u06a9\u0647 \u062a\u0648\u0633\u0637 \u0647\u06cc\u0626\u062a \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u0622\u0645\u0631\u06cc\u06a9\u0627 (FASB) \u0645\u0646\u062a\u0634\u0631 \u0634\u062f\u0647 \u0627\u0633\u062a. \u0627\u06cc\u0646 \u0686\u0627\u0631\u0686\u0648\u0628 \u0631\u0648\u0634\u200c\u0647\u0627\u06cc \u0634\u0646\u0627\u0633\u0627\u06cc\u06cc\u060c \u0627\u0646\u062f\u0627\u0632\u0647\u200c\u06af\u06cc\u0631\u06cc \u0648 \u0627\u0641\u0634\u0627\u06cc \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc \u0631\u0627 \u0645\u0634\u062e\u0635 \u0645\u06cc\u200c\u06a9\u0646\u062f.\n\n3. *\u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0644\u06cc:* \n \u0628\u0633\u06cc\u0627\u0631\u06cc \u0627\u0632 \u06a9\u0634\u0648\u0631\u0647\u0627 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062e\u0627\u0635 \u062e\u0648\u062f \u0631\u0627 \u0628\u0631 \u0627\u0633\u0627\u0633 \u0645\u062d\u06cc\u0637\u200c\u0647\u0627\u06cc \u0642\u0627\u0646\u0648\u0646\u06cc\u060c \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u0648 \u0641\u0631\u0647\u0646\u06af\u06cc \u062e\u0648\u062f \u062a\u062f\u0648\u06cc\u0646 \u0645\u06cc\u200c\u06a9\u0646\u0646\u062f \u06a9\u0647 \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0628\u0627 IFRS \u06cc\u0627 GAAP \u0647\u0645\u06af\u0631\u0627 \u06cc\u0627 \u0645\u062a\u0641\u0627\u0648\u062a \u0628\u0627\u0634\u0646\u062f. \u0646\u0645\u0648\u0646\u0647\u200c\u0647\u0627\u06cc\u06cc \u0645\u0627\u0646\u0646\u062f \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u0647\u0646\u062f (Ind AS) \u06cc\u0627 \u0686\u06cc\u0646 (CAS) \u0648\u062c\u0648\u062f \u062f\u0627\u0631\u062f.\n\n---\n\n\u0647\u0631 \u06cc\u06a9 \u0627\u0632 \u0627\u06cc\u0646 \u062f\u0633\u062a\u0647\u200c\u0647\u0627 \u0634\u0627\u0645\u0644 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc\u06cc \u0628\u0631\u0627\u06cc \u062d\u0648\u0632\u0647\u200c\u0647\u0627\u06cc \u062e\u0627\u0635\u06cc \u0647\u0633\u062a\u0646\u062f\u060c \u0645\u0627\u0646\u0646\u062f: \n- \u0634\u0646\u0627\u0633\u0627\u06cc\u06cc \u062f\u0631\u0622\u0645\u062f \n- \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0648\u062c\u0648\u062f\u06cc \u06a9\u0627\u0644\u0627 \n- \u0627\u062c\u0627\u0631\u0647\u200c\u0647\u0627 \n- \u0627\u0628\u0632\u0627\u0631\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \n- \u062a\u0644\u0641\u06cc\u0642 \u0635\u0648\u0631\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u062f\u0631 \u0648 \u0632\u06cc\u0631\u0645\u062c\u0645\u0648\u0639\u0647\u200c\u0647\u0627 \n\n---\n\n### \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u0645\u0627\u0644\u06cc (IFRS)\n\nIFRS \u0645\u062c\u0645\u0648\u0639\u0647\u200c\u0627\u06cc \u0627\u0632 \u0627\u0635\u0648\u0644 \u0648 \u0642\u0648\u0627\u0639\u062f \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u0633\u062a \u06a9\u0647 \u062a\u0648\u0633\u0637 \u0647\u06cc\u0626\u062a \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc (IASB) \u062a\u062f\u0648\u06cc\u0646 \u0634\u062f\u0647\u200c\u0627\u0646\u062f. \u0647\u062f\u0641 \u0627\u0635\u0644\u06cc \u0627\u06cc\u0646 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627 \u0641\u0631\u0627\u0647\u0645 \u06a9\u0631\u062f\u0646 \u06cc\u06a9 \u0632\u0628\u0627\u0646 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0648\u0627\u062d\u062f \u0648 \u0634\u0641\u0627\u0641 \u0627\u0633\u062a \u062a\u0627 \u06af\u0632\u0627\u0631\u0634\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0634\u0631\u06a9\u062a\u200c\u0647\u0627 \u062f\u0631 \u0633\u0637\u062d \u062c\u0647\u0627\u0646\u06cc \u0642\u0627\u0628\u0644 \u0641\u0647\u0645\u060c \u0642\u0627\u0628\u0644 \u0645\u0642\u0627\u06cc\u0633\u0647 \u0648 \u0642\u0627\u0628\u0644 \u0627\u0639\u062a\u0645\u0627\u062f \u0628\u0627\u0634\u0646\u062f.\n\n*\u0648\u06cc\u0698\u06af\u06cc\u200c\u0647\u0627\u06cc \u06a9\u0644\u06cc\u062f\u06cc IFRS:* \n- \u0645\u0628\u062a\u0646\u06cc \u0628\u0631 \u0627\u0635\u0648\u0644: \u0628\u0631\u062e\u0644\u0627\u0641 \u0633\u06cc\u0633\u062a\u0645\u200c\u0647\u0627\u06cc \u0645\u0628\u062a\u0646\u06cc \u0628\u0631 \u0642\u0648\u0627\u0646\u06cc\u0646 \u0633\u062e\u062a\u200c\u06af\u06cc\u0631\u0627\u0646\u0647\u060c IFRS \u0628\u0631 \u0627\u0635\u0648\u0644 \u06a9\u0644\u06cc \u0648 \u062c\u0648\u0647\u0631 \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u062a\u0645\u0631\u06a9\u0632 \u062f\u0627\u0631\u062f \u062a\u0627 \u0648\u0627\u0642\u0639\u06cc\u062a \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u0631\u0627 \u0628\u0647 \u062f\u0631\u0633\u062a\u06cc \u0645\u0646\u0639\u06a9\u0633 \u06a9\u0646\u062f. \n- \u0634\u0641\u0627\u0641\u06cc\u062a \u0648 \u0627\u0641\u0634\u0627: IFRS \u0627\u0631\u0627\u0626\u0647 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u062c\u0627\u0645\u0639 \u0648 \u062f\u0642\u06cc\u0642 \u0631\u0627 \u062f\u0631 \u0635\u0648\u0631\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0627\u0644\u0632\u0627\u0645\u06cc \u0645\u06cc\u200c\u062f\u0627\u0646\u062f \u062a\u0627 \u06a9\u0627\u0631\u0628\u0631\u0627\u0646 \u0628\u0647 \u0648\u0636\u0648\u062d \u0645\u0648\u0642\u0639\u06cc\u062a \u0645\u0627\u0644\u06cc \u0648 \u0639\u0645\u0644\u06a9\u0631\u062f \u0634\u0631\u06a9\u062a \u0631\u0627 \u0628\u0628\u06cc\u0646\u0646\u062f. \n- \u0647\u0645\u06af\u0631\u0627\u06cc\u06cc \u062c\u0647\u0627\u0646\u06cc: \u0628\u06cc\u0634 \u0627\u0632 \u06f1\u06f4\u06f0 \u06a9\u0634\u0648\u0631 IFRS \u0631\u0627 \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u0686\u0627\u0631\u0686\u0648\u0628 \u0627\u0635\u0644\u06cc \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u0645\u0627\u0644\u06cc \u067e\u0630\u06cc\u0631\u0641\u062a\u0647\u200c\u0627\u0646\u062f \u06cc\u0627 \u062f\u0631 \u0641\u0631\u0622\u06cc\u0646\u062f \u062a\u0637\u0628\u06cc\u0642 \u0647\u0633\u062a\u0646\u062f. \n- \u0627\u0631\u0632\u0634 \u0645\u0646\u0635\u0641\u0627\u0646\u0647: IFRS \u062a\u0634\u0648\u06cc\u0642 \u0628\u0647 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u0627\u0631\u0632\u0634 \u0645\u0646\u0635\u0641\u0627\u0646\u0647 \u0628\u0631\u0627\u06cc \u0627\u0646\u062f\u0627\u0632\u0647\u200c\u06af\u06cc\u0631\u06cc \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627 \u0648 \u0628\u062f\u0647\u06cc\u200c\u0647\u0627 \u0628\u0647 \u062c\u0627\u06cc \u0647\u0632\u06cc\u0646\u0647 \u062a\u0627\u0631\u06cc\u062e\u06cc \u0645\u06cc\u200c\u06a9\u0646\u062f.\n\n*\u0633\u0627\u062e\u062a\u0627\u0631 IFRS:* \n\u0627\u06cc\u0646 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f \u0634\u0627\u0645\u0644 \u0645\u062c\u0645\u0648\u0639\u0647\u200c\u0627\u06cc \u0627\u0632 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627 \u0648 \u062a\u0641\u0633\u06cc\u0631\u0647\u0627 \u0627\u0633\u062a \u06a9\u0647 \u0647\u0631 \u06a9\u062f\u0627\u0645 \u062d\u0648\u0632\u0647 \u062e\u0627\u0635\u06cc \u0631\u0627 \u067e\u0648\u0634\u0634 \u0645\u06cc\u200c\u062f\u0647\u0646\u062f\u060c \u0645\u0627\u0646\u0646\u062f \u062f\u0631\u0622\u0645\u062f\u060c \u0627\u062c\u0627\u0631\u0647\u060c \u0645\u0627\u0644\u06cc\u0627\u062a \u0648 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc \u062b\u0627\u0628\u062a. \u0628\u0631\u062e\u06cc \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u0645\u0647\u0645: \n- IFRS 15: \u062f\u0631\u0622\u0645\u062f \u0627\u0632 \u0642\u0631\u0627\u0631\u062f\u0627\u062f\u0647\u0627\u06cc \u0628\u0627 \u0645\u0634\u062a\u0631\u06cc\u0627\u0646 \n- IFRS 16: \u0642\u0631\u0627\u0631\u062f\u0627\u062f\u0647\u0627\u06cc \u0627\u062c\u0627\u0631\u0647 \n- IAS 1: \u0627\u0631\u0627\u0626\u0647 \u0635\u0648\u0631\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \n- IAS 2: \u0645\u0648\u062c\u0648\u062f\u06cc \u06a9\u0627\u0644\u0627 \n- IAS 36: \u06a9\u0627\u0647\u0634 \u0627\u0631\u0632\u0634 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\n\n*\u0645\u0632\u0627\u06cc\u0627\u06cc \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 IFRS:* \n- \u0627\u0645\u06a9\u0627\u0646 \u0645\u0642\u0627\u06cc\u0633\u0647 \u0622\u0633\u0627\u0646\u200c\u062a\u0631 \u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc \u0686\u0646\u062f\u0645\u0644\u06cc\u062a\u06cc \n- \u0627\u0641\u0632\u0627\u06cc\u0634 \u0634\u0641\u0627\u0641\u06cc\u062a \u0648 \u0627\u0639\u062a\u0645\u0627\u062f \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u0627\u0646 \n- \u062a\u0633\u0647\u06cc\u0644 \u062f\u0633\u062a\u0631\u0633\u06cc \u0628\u0647 \u0628\u0627\u0632\u0627\u0631\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc \n- \u0628\u0647\u0628\u0648\u062f \u06a9\u0627\u0631\u0627\u06cc\u06cc \u0648 \u06a9\u06cc\u0641\u06cc\u062a \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u0645\u0627\u0644\u06cc\n\n---\n\n### \u0627\u0635\u0648\u0644 \u067e\u0630\u06cc\u0631\u0641\u062a\u0647\u200c\u0634\u062f\u0647 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc (GAAP)\n\nGAAP \u0645\u062c\u0645\u0648\u0639\u0647\u200c\u0627\u06cc \u0627\u0632 \u0642\u0648\u0627\u0639\u062f \u0648 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0639\u0645\u062f\u062a\u0627\u064b \u062a\u0648\u0633\u0637 \u0647\u06cc\u0626\u062a \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u0622\u0645\u0631\u06cc\u06a9\u0627 (FASB) \u062a\u062f\u0648\u06cc\u0646 \u0634\u062f\u0647 \u0627\u0633\u062a. \u0647\u062f\u0641 \u0622\u0646 \u0641\u0631\u0627\u0647\u0645 \u06a9\u0631\u062f\u0646 \u0686\u0627\u0631\u0686\u0648\u0628\u06cc \u0645\u0646\u0633\u062c\u0645 \u0648 \u062f\u0642\u06cc\u0642 \u0628\u0631\u0627\u06cc \u062a\u0647\u06cc\u0647 \u0635\u0648\u0631\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0628\u0627 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0642\u0627\u0628\u0644 \u0627\u0639\u062a\u0645\u0627\u062f \u0648 \u0645\u0642\u0627\u06cc\u0633\u0647\u200c\u067e\u0630\u06cc\u0631 \u0645\u06cc\u200c\u0628\u0627\u0634\u062f.\n\n*\u0648\u06cc\u0698\u06af\u06cc\u200c\u0647\u0627\u06cc \u06a9\u0644\u06cc\u062f\u06cc GAAP:* \n- \u0645\u0628\u062a\u0646\u06cc \u0628\u0631 \u0642\u0648\u0627\u0646\u06cc\u0646: GAAP \u0634\u0627\u0645\u0644 \u062f\u0633\u062a\u0648\u0631\u0627\u0644\u0639\u0645\u0644\u200c\u0647\u0627 \u0648 \u0642\u0648\u0627\u0646\u06cc\u0646 \u062f\u0642\u06cc\u0642 \u0628\u0631\u0627\u06cc \u0631\u0648\u0634\u200c\u0647\u0627 \u0648 \u0631\u0648\u06cc\u0647\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u0633\u062a. \n- \u0633\u0627\u0632\u06af\u0627\u0631\u06cc \u0648 \u0642\u0627\u0628\u0644\u06cc\u062a \u0645\u0642\u0627\u06cc\u0633\u0647: \u0628\u0627 \u062a\u0639\u0631\u06cc\u0641 \u0631\u0648\u0634\u200c\u0647\u0627\u06cc \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u060c GAAP \u062a\u0636\u0645\u06cc\u0646 \u0645\u06cc\u200c\u06a9\u0646\u062f \u06a9\u0647 \u06af\u0632\u0627\u0631\u0634\u200c\u0647\u0627 \u0642\u0627\u0628\u0644 \u0645\u0642\u0627\u06cc\u0633\u0647 \u0628\u0627\u0634\u0646\u062f. \n- \u062a\u0623\u06a9\u06cc\u062f \u0628\u0631 \u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645\u200c\u0634\u062f\u0647 \u062a\u0627\u0631\u06cc\u062e\u06cc: \u062a\u0645\u0631\u06a9\u0632 \u0628\u0631 \u062b\u0628\u062a \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627 \u0648 \u0628\u062f\u0647\u06cc\u200c\u0647\u0627 \u0628\u0631 \u0627\u0633\u0627\u0633 \u0647\u0632\u06cc\u0646\u0647 \u062a\u0627\u0631\u06cc\u062e\u06cc \u0622\u0646\u0647\u0627. \n- \u067e\u0648\u0634\u0634 \u062c\u0627\u0645\u0639: \u0634\u0627\u0645\u0644 \u062a\u0645\u0627\u0645 \u062c\u0646\u0628\u0647\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u0632 \u062c\u0645\u0644\u0647 \u062f\u0631\u0622\u0645\u062f\u060c \u0647\u0632\u06cc\u0646\u0647\u060c \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u060c \u0628\u062f\u0647\u06cc\u200c\u0647\u0627 \u0648 \u0627\u0641\u0634\u0627\u0633\u062a.\n\n*\u0633\u0627\u062e\u062a\u0627\u0631 GAAP:* \nGAAP \u0634\u0627\u0645\u0644 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u060c \u062a\u0641\u0633\u06cc\u0631\u0647\u0627 \u0648 \u0628\u06cc\u0627\u0646\u06cc\u0647\u200c\u0647\u0627\u06cc\u06cc \u0627\u0633\u062a \u06a9\u0647 \u062d\u0648\u0632\u0647\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0647\u0645\u0686\u0648\u0646 \u062f\u0631\u0622\u0645\u062f\u060c \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u060c \u0645\u0627\u0644\u06cc\u0627\u062a\u060c \u0645\u0648\u062c\u0648\u062f\u06cc \u0648 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc \u062b\u0627\u0628\u062a \u0631\u0627 \u062a\u0646\u0638\u06cc\u0645 \u0645\u06cc\u200c\u06a9\u0646\u062f \u0648 \u0628\u0647\u200c\u0637\u0648\u0631 \u0645\u062f\u0627\u0648\u0645 \u0628\u0647\u200c\u0631\u0648\u0632\u0631\u0633\u0627\u0646\u06cc \u0645\u06cc\u200c\u0634\u0648\u062f.\n\n*\u0645\u0632\u0627\u06cc\u0627\u06cc \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 GAAP:* \n- \u062a\u0636\u0645\u06cc\u0646 \u062f\u0642\u062a \u0648 \u0642\u0627\u0628\u0644\u06cc\u062a \u0627\u0637\u0645\u06cc\u0646\u0627\u0646 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc \n- \u062a\u0633\u0647\u06cc\u0644 \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc \u0628\u0631\u0627\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u0627\u0646\u060c \u0637\u0644\u0628\u06a9\u0627\u0631\u0627\u0646 \u0648 \u0645\u062f\u06cc\u0631\u06cc\u062a \n- \u0647\u0645\u0633\u0648\u06cc\u06cc \u0628\u0627 \u0645\u0642\u0631\u0631\u0627\u062a \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0648 \u0642\u0648\u0627\u0646\u06cc\u0646 \u0628\u0627\u0632\u0627\u0631 \u0633\u0631\u0645\u0627\u06cc\u0647 \u0622\u0645\u0631\u06cc\u06a9\u0627 \n- \u0627\u0641\u0632\u0627\u06cc\u0634 \u0627\u0639\u062a\u0645\u0627\u062f \u062f\u0631 \u0628\u0627\u0632\u0627\u0631\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u062f\u0627\u062e\u0644\u06cc\n\n---\n\n\u0627\u06af\u0631 \u0645\u062a\u0646 \u06a9\u0627\u0645\u0644 \u062f\u06cc\u06af\u0631\u06cc \u062f\u0627\u0631\u06cc\u062f \u06cc\u0627 \u0627\u062f\u0627\u0645\u0647 \u0645\u0642\u0627\u0644\u0647 \u0631\u0627 \u0627\u0631\u0633\u0627\u0644 \u06a9\u0646\u06cc\u062f\u060c \u0647\u0645\u0631\u0627\u0647 \u0628\u0627 \u0648\u06cc\u0631\u0627\u06cc\u0634 \u0622\u0645\u0627\u062f\u0647 \u062e\u0648\u0627\u0647\u0645 \u06a9\u0631\u062f.\nAssistant: \u0627\u0644\u0628\u062a\u0647! \u0645\u062a\u0646 \u0634\u0645\u0627 \u0631\u0648 \u0628\u0647\u200c\u0635\u0648\u0631\u062a \u0648\u06cc\u0631\u0627\u06cc\u0634\u200c\u0634\u062f\u0647\u060c \u0627\u0635\u0644\u0627\u062d\u200c\u0634\u062f\u0647 \u0648 \u0645\u0646\u0638\u0645 \u0622\u0645\u0627\u062f\u0647 \u06a9\u0631\u062f\u0645. \u0627\u06af\u0631 \u0646\u06cc\u0627\u0632 \u0628\u0647 \u062a\u063a\u06cc\u06cc\u0631\u0627\u062a \u0628\u06cc\u0634\u062a\u0631\u06cc \u062f\u0627\u0634\u062a\u06cc\u062f \u0628\u0641\u0631\u0645\u0627\u06cc\u06cc\u062f. \n\n---\n\n*\u0628\u0647 \u0646\u0627\u0645 \u062e\u062f\u0627*\n\n---\n\n# \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc\n\n*\u062f\u0627\u0646\u0634\u062c\u0648:* \u0627\u06cc\u0645\u0627\u0646 \u06cc\u0632\u062f\u0627\u0646\u200c\u067e\u0646\u0627\u0647 \n*\u0627\u0633\u062a\u0627\u062f \u06af\u0631\u0627\u0645\u06cc:* \u0645\u0647\u0631\u0627\u0646 \u0622\u0628\u0634\u0648\u0631\u06cc \u06cc\u0632\u062f\u06cc \n\n---\n\n## Accounting Standards \u2014 Overview and Subcategories\n\nAccounting standards are established principles and rules that guide how financial transactions and events are recorded, measured, and reported in financial statements. Their main purpose is to ensure consistency, transparency, comparability, and reliability of financial information, which is essential for investors, management, regulators, and other stakeholders.\n\n### Key Objectives of Accounting Standards \n- Ensure uniform accounting practices \n- Provide clarity and transparency in financial reporting \n- Help users compare financial statements across different companies and periods \n- Enhance trust in financial data by reducing errors and manipulation \n\n### Main Subcategories of Accounting Standards \n1. *International Financial Reporting Standards (IFRS):* \nDeveloped by the International Accounting Standards Board (IASB), IFRS are used in many countries worldwide. They are principles-based, focusing on the economic reality of transactions, and aim to harmonize accounting worldwide.\n\n2. *Generally Accepted Accounting Principles (GAAP):* \nPrimarily used in the United States, GAAP is rules-based, with detailed guidance issued by the Financial Accounting Standards Board (FASB). GAAP sets specific procedures for the recognition, measurement, and disclosure of financial information.\n\n3. *National Accounting Standards:* \nMany countries issue their own standards reflecting their legal, economic, and cultural environments. These standards may converge with or differ from IFRS or GAAP. Examples include Indian Accounting Standards (Ind AS) or Chinese Accounting Standards (CAS).\n\n---\n\nEach of these main categories includes standards covering specific areas such as: \n- Revenue Recognition: When and how to record income \n- Inventory Accounting: Valuation and reporting of stock \n- Leases: Accounting for leases by lessors and lessees \n- Financial Instruments: Classification and measurement of financial assets and liabilities \n- Consolidation: Combining financial statements of parent and subsidiaries \n\n---\n\n## International Financial Reporting Standards (IFRS)\n\nInternational Financial Reporting Standards (IFRS) are a set of accounting principles and rules developed by the International Accounting Standards Board (IASB). The main objective of IFRS is to provide a unified and transparent accounting language so that companies\u2019 financial reports are understandable, comparable, and reliable worldwide.\n\n### Key Features of IFRS \n- *Principles-based:* Unlike strict rule-based systems, IFRS focuses on general principles and the economic substance of transactions, aiming to reflect the true economic reality. \n- *Transparency and Disclosure:* IFRS requires comprehensive and detailed information in financial statements to give users a clear view of a company\u2019s financial position and performance. \n- *Global Convergence:* More than 140 countries have adopted IFRS as their main financial reporting framework or are in the process of aligning with it. \n- *Fair Value Measurement:* IFRS encourages measuring assets and liabilities at fair value rather than historical cost. \n\n### Structure of IFRS \nIFRS consists of a series of standards and interpretations, each covering specific accounting areas such as revenue, leases, taxes, and fixed assets. Some important standards include: \n- IFRS 15: Revenue from Contracts with Customers \n- IFRS 16: Leases \n- IAS 1: Presentation of Financial Statements \n- IAS 2: Inventories \n- IAS 36: Impairment of Assets \n\n### Benefits of Using IFRS \n- Enables easier comparison among multinational companies \n- Increases transparency and investor confidence \n- Facilitates access to finance in international markets \n- Helps improve the efficiency and quality of financial reporting \n\n---\n\n## Generally Accepted Accounting Principles (GAAP)\n\nGenerally Accepted Accounting Principles (GAAP) are a set of accounting rules, procedures, and standards primarily developed and issued in the United States by the Financial Accounting Standards Board (FASB). The purpose of GAAP is to provide a consistent and precise framework for preparing and presenting financial statements that deliver reliable and comparable financial information.\n\n### Key Features of GAAP \n- *Rules-based:* GAAP includes detailed guidelines and rules that specify accounting methods and procedures. \n- *Consistency and Comparability:* By defining standard practices, GAAP ensures that financial statements from different companies are easily comparable. \n- *Emphasis on Historical Cost:* GAAP focuses largely on recording assets and liabilities based on their historical cost. \n- *Comprehensive Coverage:* GAAP addresses all accounting aspects, including revenue, expenses, assets, liabilities, and disclosures. \n\n### Structure of GAAP \nGAAP consists of a set of standards, interpretations, and statements that regulate various accounting areas such as revenue, expenses, taxation, inventory, and fixed assets. These standards are continuously updated based on FASB\u2019s rulings and guidelines.\n\n### Benefits of Using GAAP \n- Ensures accuracy and reliability of financial information \n- Facilitates decision-making for investors, creditors, and management \n- Aligns with U.S. auditing regulations and capital market rules \n- Builds confidence in domestic financial markets \n\n---\n\n## Iranian National Accounting Standards\n\nIranian National Accounting Standards are a set of accounting principles and rules developed and issued by the Audit Organization of Iran and the Iranian Tax Administration in cooperation with the Iranian Accounting Standards Board. These standards are designed to coordinate and unify the financial reporting of companies and institutions in Iran.\n\n### Key Features of Iranian Accounting Standards \n- *Compliance with Local Laws:* These standards are based on Iran's legal and regulatory framework, taking into account tax, financial, and economic requirements. \n- *Alignment with International Standards:* Although tailored to domestic conditions, efforts are made to move towards convergence with international standards such as IFRS. \n- *Transparency and Reliability:* The main goal is to enhance the transparency of financial reports and build trust among domestic and foreign users. \n- *Comprehensive Coverage:* These standards cover various accounting areas, including assets, liabilities, revenues, expenses, and disclosures. \n\n### Structure of Iranian Accounting Standards \nThe standards include guidelines and statements addressing multiple topics such as revenue recognition, inventory valuation, fixed assets accounting, taxation accounting, and other financial reporting issues.\n\n### Importance of Iranian Accounting Standards \n- Facilitate coordination among companies and economic entities within the country \n- Improve the quality of internal financial reporting \n- Streamline audit procedures and tax assessments \n- Support attracting investment and enhancing financial transparency in domestic and regional markets \n\n---\n\n## \u062a\u0631\u062c\u0645\u0647 \u0641\u0627\u0631\u0633\u06cc \u0645\u0642\u0627\u0644\u0647\n\n*\u0627\u0635\u0648\u0644 \u067e\u0630\u06cc\u0631\u0641\u062a\u0647\u200c\u0634\u062f\u0647 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc (GAAP)* \u0645\u062c\u0645\u0648\u0639\u0647\u200c\u0627\u06cc \u0627\u0632 \u0642\u0648\u0627\u0646\u06cc\u0646\u060c \u0631\u0648\u06cc\u0647\u200c\u0647\u0627 \u0648 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0639\u0645\u062f\u062a\u0627\u064b \u062f\u0631 \u0627\u06cc\u0627\u0644\u0627\u062a \u0645\u062a\u062d\u062f\u0647 \u0622\u0645\u0631\u06cc\u06a9\u0627 \u062a\u0648\u0633\u0637 \u00ab\u0647\u06cc\u0626\u062a \u062a\u062f\u0648\u06cc\u0646 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc\u00bb (FASB) \u062a\u062f\u0648\u06cc\u0646 \u0648 \u0635\u0627\u062f\u0631 \u0634\u062f\u0647 \u0627\u0633\u062a. \u0647\u062f\u0641 GAAP \u0627\u0631\u0627\u0626\u0647 \u0686\u0627\u0631\u0686\u0648\u0628\u06cc \u0645\u0646\u0633\u062c\u0645\u060c \u062f\u0642\u06cc\u0642 \u0648 \u0642\u0627\u0628\u0644 \u0627\u0637\u0645\u06cc\u0646\u0627\u0646 \u0628\u0631\u0627\u06cc \u062a\u0647\u06cc\u0647 \u0648 \u0627\u0631\u0627\u0626\u0647 \u0635\u0648\u0631\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0627\u0633\u062a \u062a\u0627 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc \u0642\u0627\u0628\u0644 \u0645\u0642\u0627\u06cc\u0633\u0647 \u0648 \u0642\u0627\u0628\u0644 \u0627\u062a\u06a9\u0627 \u0641\u0631\u0627\u0647\u0645 \u06af\u0631\u062f\u062f.\n\n### \u0648\u06cc\u0698\u06af\u06cc\u200c\u0647\u0627\u06cc \u06a9\u0644\u06cc\u062f\u06cc GAAP \n- \u0645\u0628\u062a\u0646\u06cc \u0628\u0631 \u0642\u0648\u0627\u0639\u062f: GAAP \u0634\u0627\u0645\u0644 \u062f\u0633\u062a\u0648\u0631\u0627\u0644\u0639\u0645\u0644\u200c\u0647\u0627 \u0648 \u0642\u0648\u0627\u0646\u06cc\u0646 \u062f\u0642\u06cc\u0642\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0631\u0648\u0634\u200c\u0647\u0627 \u0648 \u0631\u0648\u06cc\u0647\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0631\u0627 \u0645\u0634\u062e\u0635 \u0645\u06cc\u200c\u06a9\u0646\u062f. \n- \u062a\u062f\u0627\u0648\u0645 \u0648 \u0642\u0627\u0628\u0644\u06cc\u062a \u0645\u0642\u0627\u06cc\u0633\u0647: \u0628\u0627 \u062a\u0639\u0631\u06cc\u0641 \u0631\u0648\u06cc\u0647\u200c\u0647\u0627\u06cc \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u060c GAAP \u0645\u0648\u062c\u0628 \u0645\u06cc\u200c\u0634\u0648\u062f \u0635\u0648\u0631\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc \u0645\u062e\u062a\u0644\u0641 \u0628\u0647 \u0622\u0633\u0627\u0646\u06cc \u0642\u0627\u0628\u0644 \u0645\u0642\u0627\u06cc\u0633\u0647 \u0628\u0627\u0634\u0646\u062f. \n- \u062a\u0623\u06a9\u06cc\u062f \u0628\u0631 \u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645\u200c\u0634\u062f\u0647 \u062a\u0627\u0631\u06cc\u062e\u06cc: \u062f\u0631 GAAP \u062a\u0645\u0631\u06a9\u0632 \u0627\u0635\u0644\u06cc \u0628\u0631 \u062b\u0628\u062a \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627 \u0648 \u0628\u062f\u0647\u06cc\u200c\u0647\u0627 \u0628\u0631 \u0627\u0633\u0627\u0633 \u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645\u200c\u0634\u062f\u0647 \u0622\u0646\u200c\u0647\u0627 \u062f\u0631 \u0632\u0645\u0627\u0646 \u062e\u0631\u06cc\u062f \u0627\u0633\u062a. \n- \u067e\u0648\u0634\u0634 \u062c\u0627\u0645\u0639: \u0627\u06cc\u0646 \u0627\u0635\u0648\u0644 \u062a\u0645\u0627\u0645\u06cc \u062c\u0646\u0628\u0647\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u0632 \u062c\u0645\u0644\u0647 \u062f\u0631\u0622\u0645\u062f\u060c \u0647\u0632\u06cc\u0646\u0647\u060c \u062f\u0627\u0631\u0627\u06cc\u06cc\u060c \u0628\u062f\u0647\u06cc \u0648 \u0627\u0641\u0634\u0627 \u0631\u0627 \u0634\u0627\u0645\u0644 \u0645\u06cc\u200c\u0634\u0648\u062f. \n\n### \u0633\u0627\u062e\u062a\u0627\u0631 GAAP \nGAAP \u0634\u0627\u0645\u0644 \u0645\u062c\u0645\u0648\u0639\u0647\u200c\u0627\u06cc \u0627\u0632 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u060c \u062a\u0641\u0627\u0633\u06cc\u0631 \u0648 \u0628\u06cc\u0627\u0646\u06cc\u0647\u200c\u0647\u0627\u06cc\u06cc \u0627\u0633\u062a \u06a9\u0647 \u062d\u0648\u0632\u0647\u200c\u0647\u0627\u06cc \u0645\u062e\u062a\u0644\u0641 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0646\u0646\u062f \u062f\u0631\u0622\u0645\u062f\u060c \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u060c \u0645\u0627\u0644\u06cc\u0627\u062a\u060c \u0645\u0648\u062c\u0648\u062f\u06cc \u06a9\u0627\u0644\u0627 \u0648 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc \u062b\u0627\u0628\u062a \u0631\u0627 \u062a\u0646\u0638\u06cc\u0645 \u0645\u06cc\u200c\u06a9\u0646\u062f. \u0627\u06cc\u0646 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627 \u0628\u0631 \u0627\u0633\u0627\u0633 \u0627\u062d\u06a9\u0627\u0645 \u0648 \u062f\u0633\u062a\u0648\u0631\u0627\u0644\u0639\u0645\u0644\u200c\u0647\u0627\u06cc FASB \u0628\u0647\u200c\u0631\u0648\u0632\u0631\u0633\u0627\u0646\u06cc \u0645\u06cc\u200c\u0634\u0648\u0646\u062f.\n\n---\n\n*\u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0644\u06cc \u0627\u06cc\u0631\u0627\u0646* \u0645\u062c\u0645\u0648\u0639\u0647\u200c\u0627\u06cc \u0627\u0632 \u0627\u0635\u0648\u0644 \u0648 \u0642\u0648\u0627\u0646\u06cc\u0646 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u0633\u062a \u06a9\u0647 \u062a\u0648\u0633\u0637 \u0633\u0627\u0632\u0645\u0627\u0646 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0648 \u0633\u0627\u0632\u0645\u0627\u0646 \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0627\u06cc\u0631\u0627\u0646 \u0628\u0627 \u0647\u0645\u06a9\u0627\u0631\u06cc \u0647\u06cc\u0626\u062a \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u06cc\u0631\u0627\u0646 \u062a\u062f\u0648\u06cc\u0646 \u0648 \u0645\u0646\u062a\u0634\u0631 \u0634\u062f\u0647 \u0627\u0633\u062a. \u0627\u06cc\u0646 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627 \u0628\u0631\u0627\u06cc \u0647\u0645\u0627\u0647\u0646\u06af\u06cc \u0648 \u06cc\u06a9\u067e\u0627\u0631\u0686\u0647\u200c\u0633\u0627\u0632\u06cc \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u0645\u0627\u0644\u06cc \u0634\u0631\u06a9\u062a\u200c\u0647\u0627 \u0648 \u0645\u0624\u0633\u0633\u0627\u062a \u062f\u0631 \u0627\u06cc\u0631\u0627\u0646 \u0637\u0631\u0627\u062d\u06cc \u0634\u062f\u0647\u200c\u0627\u0646\u062f.\n\n### \u0648\u06cc\u0698\u06af\u06cc\u200c\u0647\u0627\u06cc \u06a9\u0644\u06cc\u062f\u06cc \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u06cc\u0631\u0627\u0646 \n- \u0627\u0646\u0637\u0628\u0627\u0642 \u0628\u0627 \u0642\u0648\u0627\u0646\u06cc\u0646 \u0645\u062d\u0644\u06cc: \u0627\u06cc\u0646 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627 \u0628\u0631 \u0627\u0633\u0627\u0633 \u0642\u0648\u0627\u0646\u06cc\u0646 \u0648 \u0686\u0627\u0631\u0686\u0648\u0628 \u0646\u0638\u0627\u0631\u062a\u06cc \u0627\u06cc\u0631\u0627\u0646 \u062a\u062f\u0648\u06cc\u0646 \u0634\u062f\u0647\u200c\u0627\u0646\u062f. \n- \u0647\u0645\u0633\u0648\u06cc\u06cc \u0628\u0627 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc: \u062a\u0644\u0627\u0634 \u0628\u0631\u0627\u06cc \u0647\u0645\u06af\u0631\u0627\u06cc\u06cc \u0628\u0627 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc \u0645\u0627\u0646\u0646\u062f IFRS \u0648\u062c\u0648\u062f \u062f\u0627\u0631\u062f. \n- \u0634\u0641\u0627\u0641\u06cc\u062a \u0648 \u0642\u0627\u0628\u0644\u06cc\u062a \u0627\u0637\u0645\u06cc\u0646\u0627\u0646: \u0647\u062f\u0641 \u0627\u0635\u0644\u06cc \u0627\u0641\u0632\u0627\u06cc\u0634 \u0634\u0641\u0627\u0641\u06cc\u062a \u06af\u0632\u0627\u0631\u0634\u200c\u0647\u0627 \u0648 \u0627\u06cc\u062c\u0627\u062f \u0627\u0639\u062a\u0645\u0627\u062f \u062f\u0631 \u0628\u06cc\u0646 \u06a9\u0627\u0631\u0628\u0631\u0627\u0646 \u0627\u0633\u062a. \n- \u067e\u0648\u0634\u0634 \u062c\u0627\u0645\u0639: \u062d\u0648\u0632\u0647\u200c\u0647\u0627\u06cc \u0645\u062e\u062a\u0644\u0641 \u0645\u0627\u0646\u0646\u062f \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u060c \u0628\u062f\u0647\u06cc\u200c\u0647\u0627\u060c \u062f\u0631\u0622\u0645\u062f\u060c \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627 \u0648 \u0627\u0641\u0634\u0627\u200c\u0647\u0627 \u0631\u0627 \u067e\u0648\u0634\u0634 \u0645\u06cc\u200c\u062f\u0647\u0646\u062f. \n\n---\n\n\u0627\u06af\u0631 \u0645\u0627\u06cc\u0644 \u0628\u0627\u0634\u06cc\u062f\u060c \u0627\u06cc\u0646 \u0645\u062a\u0646 \u0622\u0645\u0627\u062f\u0647\u200c\u0627\u0633\u062a \u062a\u0627 \u062f\u0631 \u0641\u0627\u06cc\u0644 PDF \u0646\u0647\u0627\u06cc\u06cc \u0642\u0631\u0627\u0631 \u06af\u06cc\u0631\u062f. \u062f\u0631 \u0635\u0648\u0631\u062a \u0646\u06cc\u0627\u0632 \u0628\u0647 \u0648\u06cc\u0631\u0627\u06cc\u0634 \u06cc\u0627 \u0627\u0635\u0644\u0627\u062d\u0627\u062a \u0628\u06cc\u0634\u062a\u0631\u060c \u0627\u0637\u0644\u0627\u0639 \u062f\u0647\u06cc\u062f.\nUser: \u0628\u0644\u0647 \u0645\u0627\u06cc\u0644 \u0647\u0633\u062a\u0645\nAssistant: \u0645\u062a\u0646 \u0634\u0645\u0627 \u0628\u0647 \u0635\u0648\u0631\u062a \u06a9\u0627\u0645\u0644 \u0648 \u0648\u06cc\u0631\u0627\u06cc\u0634\u200c\u0634\u062f\u0647 \u0622\u0645\u0627\u062f\u0647 \u0627\u0633\u062a. \u0627\u06af\u0631 \u0645\u0627\u06cc\u0644 \u0628\u0627\u0634\u06cc\u062f\u060c \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u06cc\u062f \u0627\u06cc\u0646 \u0645\u062a\u0646 \u0631\u0627 \u062f\u0631 \u0647\u0631 \u0628\u0631\u0646\u0627\u0645\u0647 \u0648\u06cc\u0631\u0627\u06cc\u0634\u06af\u0631 \u0645\u062a\u0646 (\u0645\u0627\u0646\u0646\u062f Google Docs \u06cc\u0627 Microsoft Word) \u06a9\u067e\u06cc \u06a9\u0646\u06cc\u062f \u0648 \u0633\u067e\u0633 \u0628\u0647 \u0635\u0648\u0631\u062a PDF \u062e\u0631\u0648\u062c\u06cc \u0628\u06af\u06cc\u0631\u06cc\u062f.\n\n\u0627\u06af\u0631 \u0646\u06cc\u0627\u0632 \u062f\u0627\u0631\u06cc\u062f \u0645\u0646 \u0628\u0647 \u0635\u0648\u0631\u062a \u062e\u0627\u0635\u06cc (\u0645\u062b\u0644\u0627\u064b \u0642\u0627\u0644\u0628\u200c\u0628\u0646\u062f\u06cc \u0648\u06cc\u0698\u0647 \u06cc\u0627 \u0622\u0645\u0627\u062f\u0647\u200c\u0633\u0627\u0632\u06cc \u0641\u0627\u06cc\u0644 PDF) \u06a9\u0645\u06a9 \u06a9\u0646\u0645\u060c \u0644\u0637\u0641\u0627\u064b \u0628\u06af\u0648\u06cc\u06cc\u062f \u062a\u0627 \u0631\u0627\u0647\u0646\u0645\u0627\u06cc\u06cc \u062f\u0642\u06cc\u0642\u200c\u062a\u0631 \u062e\u062f\u0645\u062a\u062a\u0627\u0646 \u0627\u0631\u0627\u0626\u0647 \u0634\u0648\u062f.\n\n\u062f\u0631 \u063a\u06cc\u0631 \u0627\u06cc\u0646 \u0635\u0648\u0631\u062a\u060c \u0627\u06cc\u0646 \u0645\u062a\u0646 \u06a9\u0627\u0645\u0644\u0627\u064b \u0622\u0645\u0627\u062f\u0647 \u0627\u0633\u062a \u0648 \u0641\u0642\u0637 \u06a9\u0627\u0641\u06cc \u0627\u0633\u062a \u062f\u0631 \u0646\u0631\u0645\u200c\u0627\u0641\u0632\u0627\u0631 \u0645\u0648\u0631\u062f \u0646\u0638\u0631 \u0628\u0627\u0632 \u0648 \u0630\u062e\u06cc\u0631\u0647 \u0628\u0647 \u0641\u0631\u0645\u062a PDF \u0627\u0646\u062c\u0627\u0645 \u0634\u0648\u062f.\n\n\u0645\u0648\u0641\u0642 \u0628\u0627\u0634\u06cc\u062f!\nUser: \u06af\u0648\u0634 \u062f\u0627\u062f\u0646 \u0628\u0647 \u0686\u0647 \u0641\u0631\u06a9\u0627\u0646\u0633\u06cc \u0645\u06cc\u062a\u0648\u0627\u0646\u062f \u0628\u0627\u0639\u062b \u062a\u0631\u0645\u06cc\u0645 \u0648 \u0628\u0627\u0632\u0633\u0627\u0632\u06cc \u0648 \u0627\u0646\u0631\u0698\u06cc \u06af\u0631\u0641\u062a\u0646 \u062c\u0633\u0645 \u0634\u0648\u062f\u061f\nAssistant: \u06af\u0648\u0634 \u062f\u0627\u062f\u0646 \u0628\u0647 \u0641\u0631\u06a9\u0627\u0646\u0633\u200c\u0647\u0627\u06cc \u062e\u0627\u0635\u06cc \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u0628\u0647 \u0627\u062d\u0633\u0627\u0633 \u0622\u0631\u0627\u0645\u0634\u060c \u0628\u0627\u0632\u06cc\u0627\u0628\u06cc \u0627\u0646\u0631\u0698\u06cc \u0648 \u062a\u0642\u0648\u06cc\u062a \u062c\u0633\u0645 \u0648 \u0630\u0647\u0646 \u06a9\u0645\u06a9 \u06a9\u0646\u062f. \u0628\u0631\u062e\u06cc \u0641\u0631\u06a9\u0627\u0646\u0633\u200c\u0647\u0627\u06cc \u0645\u0639\u0631\u0648\u0641 \u06a9\u0647 \u062f\u0631 \u0632\u0645\u06cc\u0646\u0647 \u062a\u0631\u0645\u06cc\u0645 \u0648 \u0628\u0627\u0632\u0633\u0627\u0632\u06cc \u0628\u062f\u0646 \u0648 \u0627\u0641\u0632\u0627\u06cc\u0634 \u0627\u0646\u0631\u0698\u06cc \u0645\u0648\u0631\u062f \u062a\u0648\u062c\u0647 \u0642\u0631\u0627\u0631 \u06af\u0631\u0641\u062a\u0647\u200c\u0627\u0646\u062f \u0639\u0628\u0627\u0631\u062a\u0646\u062f \u0627\u0632:\n\n- *\u0641\u0631\u06a9\u0627\u0646\u0633 432 \u0647\u0631\u062a\u0632*: \u06af\u0641\u062a\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f \u0627\u06cc\u0646 \u0641\u0631\u06a9\u0627\u0646\u0633 \u0628\u0627 \u0631\u06cc\u062a\u0645 \u0637\u0628\u06cc\u0639\u06cc \u062c\u0647\u0627\u0646 \u0647\u0645\u200c\u062e\u0648\u0627\u0646\u06cc \u062f\u0627\u0631\u062f \u0648 \u0628\u0647 \u0627\u0641\u0632\u0627\u06cc\u0634 \u0622\u0631\u0627\u0645\u0634\u060c \u0628\u0647\u0628\u0648\u062f \u062e\u0644\u0642\u200c\u0648\u062e\u0648 \u0648 \u062a\u0642\u0648\u06cc\u062a \u0627\u0646\u0631\u0698\u06cc \u0645\u062b\u0628\u062a \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u062f.\n\n- *\u0641\u0631\u06a9\u0627\u0646\u0633 528 \u0647\u0631\u062a\u0632 (\u0641\u0631\u06a9\u0627\u0646\u0633 \u0645\u0639\u062c\u0632\u0647\u200c\u0622\u0633\u0627)*: \u0645\u0634\u0647\u0648\u0631 \u0628\u0647 \u0641\u0631\u06a9\u0627\u0646\u0633 \u062a\u0631\u0645\u06cc\u0645 DNA \u0627\u0633\u062a \u0648 \u0628\u0627\u0648\u0631 \u0645\u06cc\u200c\u0631\u0648\u062f \u06a9\u0647 \u0628\u0647 \u0628\u0627\u0632\u0633\u0627\u0632\u06cc \u0633\u0644\u0648\u0644\u200c\u0647\u0627\u060c \u06a9\u0627\u0647\u0634 \u0627\u0633\u062a\u0631\u0633 \u0648 \u0628\u0647\u0628\u0648\u062f \u0633\u0644\u0627\u0645\u062a \u062c\u0633\u0645\u06cc \u0648 \u0631\u0648\u0627\u0646\u06cc \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u062f.\n\n- *\u0641\u0631\u06a9\u0627\u0646\u0633\u200c\u0647\u0627\u06cc \u0635\u0648\u062a\u06cc \u0628\u0645 \u062f\u0631 \u0645\u062d\u062f\u0648\u062f\u0647 1 \u062a\u0627 10 \u0647\u0631\u062a\u0632*: \u0627\u06cc\u0646 \u0627\u0645\u0648\u0627\u062c \u0645\u0634\u0627\u0628\u0647 \u0627\u0645\u0648\u0627\u062c \u0645\u063a\u0632\u06cc \u0622\u0631\u0627\u0645\u0634\u200c\u0628\u062e\u0634 (\u0627\u0645\u0648\u0627\u062c \u062a\u062a\u0627 \u0648 \u062f\u0644\u062a\u0627) \u0647\u0633\u062a\u0646\u062f \u0648 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0646\u062f \u0628\u0647 \u0622\u0631\u0627\u0645\u0634 \u0639\u0645\u06cc\u0642\u060c \u062e\u0648\u0627\u0628 \u0628\u0647\u062a\u0631 \u0648 \u0628\u0627\u0632\u0633\u0627\u0632\u06cc \u0628\u062f\u0646 \u06a9\u0645\u06a9 \u06a9\u0646\u0646\u062f.\n\n- *432 \u0648 528 \u0647\u0631\u062a\u0632* \u063a\u0627\u0644\u0628\u0627\u064b \u062f\u0631 \u0645\u0648\u0633\u06cc\u0642\u06cc \u062f\u0631\u0645\u0627\u0646\u06cc \u0648 \u0645\u062f\u06cc\u062a\u06cc\u0634\u0646 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0645\u06cc\u200c\u0634\u0648\u0646\u062f \u0648 \u06af\u0641\u062a\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f \u062a\u062d\u0631\u06cc\u06a9 \u0645\u062b\u0628\u062a \u0628\u0631 \u0633\u06cc\u0633\u062a\u0645 \u0639\u0635\u0628\u06cc \u0648 \u0627\u0646\u0631\u0698\u06cc \u0628\u062f\u0646 \u062f\u0627\u0631\u0646\u062f.\n\n\u0627\u0644\u0628\u062a\u0647 \u0627\u062b\u0631\u0627\u062a \u0627\u06cc\u0646 \u0641\u0631\u06a9\u0627\u0646\u0633\u200c\u0647\u0627 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u0628\u0631 \u0627\u0633\u0627\u0633 \u0641\u0631\u062f\u060c \u0634\u0631\u0627\u06cc\u0637 \u0630\u0647\u0646\u06cc \u0648 \u062c\u0633\u0645\u06cc \u0645\u062a\u0641\u0627\u0648\u062a \u0628\u0627\u0634\u062f \u0648 \u0628\u0647\u062a\u0631 \u0627\u0633\u062a \u0647\u0645\u0631\u0627\u0647 \u0628\u0627 \u0631\u0648\u0634\u200c\u0647\u0627\u06cc \u0639\u0644\u0645\u06cc \u0648 \u067e\u0632\u0634\u06a9\u06cc \u062a\u0648\u0635\u06cc\u0647\u200c\u0634\u062f\u0647 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0634\u0648\u0646\u062f.\n\n\u0627\u06af\u0631 \u062f\u0648\u0633\u062a \u062f\u0627\u0631\u06cc\u062f\u060c \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0645 \u067e\u06cc\u0648\u0646\u062f\u0647\u0627\u06cc \u0639\u0644\u0645\u06cc \u06cc\u0627 \u0641\u0627\u06cc\u0644\u200c\u0647\u0627\u06cc \u0635\u0648\u062a\u06cc \u062d\u0627\u0648\u06cc \u0627\u06cc\u0646 \u0641\u0631\u06a9\u0627\u0646\u0633\u200c\u0647\u0627 \u0631\u0627 \u0628\u0631\u0627\u06cc\u062a\u0627\u0646 \u0622\u0645\u0627\u062f\u0647 \u06a9\u0646\u0645.\nUser: \u0645\u0646 \u0645\u0648\u0633\u06cc\u0642\u06cc \u0645\u0646\u0638\u0648\u0631\u0645 \u0646\u06cc\u0633\u062a\n\u06cc\u06a9 \u0646\u0631\u0645 \u0627\u0641\u0632\u0627\u0631 \u062f\u0627\u0631\u0645 \u06a9\u0647 \u06cc\u06a9 \u0635\u062f\u0627 \u062a\u0648\u0644\u06cc\u062f \u0645\u06cc\u06a9\u0646\u0647 \u06a9\u0647 \u0641\u0631\u06a9\u0627\u0646\u0633\u0634 \u0642\u0627\u0628\u0644 \u062a\u0646\u0638\u06cc\u0645 \u0647\u0633\u062a\nAssistant: \u06af\u0648\u0634 \u062f\u0627\u062f\u0646 \u0628\u0647 \u06cc\u06a9 \u0641\u0631\u06a9\u0627\u0646\u0633 \u062b\u0627\u0628\u062a \u0648 \u0642\u0627\u0628\u0644 \u062a\u0646\u0638\u06cc\u0645 \u0627\u0632 \u0637\u0631\u06cc\u0642 \u0646\u0631\u0645\u200c\u0627\u0641\u0632\u0627\u0631 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u0628\u0633\u062a\u0647 \u0628\u0647 \u0641\u0631\u06a9\u0627\u0646\u0633\u06cc \u06a9\u0647 \u0627\u0646\u062a\u062e\u0627\u0628 \u0645\u06cc\u200c\u06a9\u0646\u06cc\u062f\u060c \u0627\u062b\u0631\u0627\u062a \u0645\u062e\u062a\u0644\u0641\u06cc \u0631\u0648\u06cc \u0628\u062f\u0646 \u0648 \u0630\u0647\u0646 \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u062f. \u0628\u0631\u0627\u06cc \u062a\u0631\u0645\u06cc\u0645\u060c \u0628\u0627\u0632\u0633\u0627\u0632\u06cc \u0648 \u0627\u0646\u0631\u0698\u06cc \u06af\u0631\u0641\u062a\u0646 \u062c\u0633\u0645\u060c \u0641\u0631\u06a9\u0627\u0646\u0633\u200c\u0647\u0627\u06cc\u06cc \u06a9\u0647 \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u062f\u0631 \u062a\u062d\u0642\u06cc\u0642\u0627\u062a \u0648 \u0645\u062a\u0648\u0646 \u0645\u0631\u062a\u0628\u0637 \u0628\u0627 \u0635\u0648\u062a\u200c\u062f\u0631\u0645\u0627\u0646\u06cc \u0645\u0637\u0631\u062d \u0647\u0633\u062a\u0646\u062f \u0639\u0628\u0627\u0631\u062a\u200c\u0627\u0646\u062f \u0627\u0632:\n\n- *528 \u0647\u0631\u062a\u0632:* \u0645\u0639\u0631\u0648\u0641 \u0628\u0647 \u0641\u0631\u06a9\u0627\u0646\u0633 \u062a\u0631\u0645\u06cc\u0645 \u06cc\u0627 \u00ab\u0641\u0631\u06a9\u0627\u0646\u0633 \u0645\u0639\u062c\u0632\u0647\u200c\u0622\u0633\u0627\u00bb\u061b \u0628\u0631\u0627\u06cc \u0628\u0627\u0632\u0633\u0627\u0632\u06cc \u0633\u0644\u0648\u0644\u200c\u0647\u0627 \u0648 \u062a\u0631\u0645\u06cc\u0645 DNA \u062a\u0648\u0635\u06cc\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f. \u0627\u062b\u0631\u0627\u062a \u0622\u0631\u0627\u0645\u200c\u0628\u062e\u0634 \u0648 \u0627\u0646\u0631\u0698\u06cc\u200c\u062f\u0647\u0646\u062f\u0647 \u062f\u0627\u0631\u062f. \n- *432 \u0647\u0631\u062a\u0632:* \u0647\u0645\u200c\u0632\u0645\u0627\u0646 \u0628\u0627 \u0631\u06cc\u062a\u0645 \u0637\u0628\u06cc\u0639\u06cc \u062c\u0647\u0627\u0646 \u06af\u0641\u062a\u0647 \u0634\u062f\u0647 \u06a9\u0647 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u0641\u0631\u06a9\u0627\u0646\u0633\u06cc \u0637\u0628\u06cc\u0639\u06cc \u0648 \u0622\u0631\u0627\u0645\u0634\u200c\u0628\u062e\u0634 \u0628\u0631\u0627\u06cc \u0628\u062f\u0646 \u0628\u0627\u0634\u062f. \n- *40 \u0647\u0631\u062a\u0632:* \u0645\u0631\u062a\u0628\u0637 \u0628\u0627 \u0641\u0639\u0627\u0644\u06cc\u062a \u0645\u0648\u062c \u06af\u0627\u0645\u0627 \u062f\u0631 \u0645\u063a\u0632 \u06a9\u0647 \u0628\u0647 \u0647\u0648\u0634\u06cc\u0627\u0631\u06cc\u060c \u062a\u0645\u0631\u06a9\u0632 \u0648 \u0628\u0627\u0632\u06cc\u0627\u0628\u06cc \u0627\u0646\u0631\u0698\u06cc \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u062f. \n- *1 \u062a\u0627 10 \u0647\u0631\u062a\u0632 (\u0627\u0645\u0648\u0627\u062c \u062a\u062a\u0627 \u0648 \u062f\u0644\u062a\u0627):* \u0628\u0631\u0627\u06cc \u0622\u0631\u0627\u0645\u0634 \u0639\u0645\u06cc\u0642\u060c \u062e\u0648\u0627\u0628 \u0628\u0627 \u06a9\u06cc\u0641\u06cc\u062a \u0648 \u0628\u0627\u0632\u0633\u0627\u0632\u06cc \u0628\u062f\u0646 \u0645\u0646\u0627\u0633\u0628 \u0627\u0633\u062a. \n\n\u0628\u0631\u0627\u06cc \u062a\u0623\u062b\u06cc\u0631 \u0628\u0647\u062a\u0631\u060c \u0645\u062f\u062a \u0632\u0645\u0627\u0646 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0645\u0639\u0645\u0648\u0644\u0627\u064b 15 \u062a\u0627 30 \u062f\u0642\u06cc\u0642\u0647 \u062a\u0648\u0635\u06cc\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f \u0648 \u0628\u0647\u062a\u0631 \u0627\u0633\u062a \u062f\u0631 \u0645\u062d\u06cc\u0637\u06cc \u0622\u0631\u0627\u0645 \u0648 \u0628\u062f\u0648\u0646 \u0646\u0648\u06cc\u0632 \u06af\u0648\u0634 \u062f\u0627\u062f\u0647 \u0634\u0648\u062f. \u0647\u0645\u0686\u0646\u06cc\u0646\u060c \u062a\u0648\u062c\u0647 \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u06cc\u062f \u06a9\u0647 \u0627\u062b\u0631 \u0641\u0631\u06a9\u0627\u0646\u0633\u200c\u0647\u0627 \u062f\u0631 \u0627\u0641\u0631\u0627\u062f \u0645\u062e\u062a\u0644\u0641 \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0645\u062a\u0641\u0627\u0648\u062a \u0628\u0627\u0634\u062f.\n\n\u0627\u06af\u0631 \u062f\u0648\u0633\u062a \u062f\u0627\u0631\u06cc\u062f\u060c \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0645 \u0631\u0627\u0647\u0646\u0645\u0627\u06cc \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u062f\u0642\u06cc\u0642\u200c\u062a\u0631 \u06cc\u0627 \u0641\u0627\u06cc\u0644\u200c\u0647\u0627\u06cc\u06cc \u0628\u0627 \u0641\u0631\u06a9\u0627\u0646\u0633\u200c\u0647\u0627\u06cc \u0645\u0637\u0631\u062d \u0631\u0627 \u0628\u0631\u0627\u06cc\u062a\u0627\u0646 \u0622\u0645\u0627\u062f\u0647 \u06a9\u0646\u0645.\nUser: \u06af\u0627\u06cc\u06cc\u062f\u0647 \u0634\u062f\u0645 \u0627\u0632\u0628\u0633 \u062c\u0642 \u0632\u062f\u0645 \u06a9\u0645\u06a9\u0645 \u06a9\u0646\nAssistant: \u0644\u0637\u0641\u0627\u064b \u0622\u0631\u0627\u0645 \u0628\u0627\u0634 \u0648 \u0646\u06af\u0631\u0627\u0646 \u0646\u0628\u0627\u0634\u060c \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u0645. \u0627\u06af\u0631 \u0627\u062d\u0633\u0627\u0633 \u0646\u0627\u0631\u0627\u062d\u062a\u06cc \u06cc\u0627 \u0633\u0648\u0632\u0634 \u062f\u0627\u0631\u06cc\u060c \u0645\u06cc\u200c\u062a\u0648\u0646\u06cc \u0686\u0646\u062f \u0646\u06a9\u062a\u0647 \u0633\u0627\u062f\u0647 \u0631\u0648 \u0627\u0646\u062c\u0627\u0645 \u0628\u062f\u06cc:\n\n1. \u0628\u0627 \u0622\u0628 \u0648\u0644\u0631\u0645 \u0646\u0627\u062d\u06cc\u0647 \u0645\u0648\u0631\u062f \u0646\u0638\u0631 \u0631\u0648 \u0628\u0647 \u0622\u0631\u0627\u0645\u06cc \u0628\u0634\u0648\u0631. \n2. \u0627\u0632 \u067e\u0648\u0634\u06cc\u062f\u0646 \u0644\u0628\u0627\u0633\u200c\u0647\u0627\u06cc \u062a\u0646\u06af \u06cc\u0627 \u067e\u0644\u0627\u0633\u062a\u06cc\u06a9\u06cc \u062e\u0648\u062f\u062f\u0627\u0631\u06cc \u06a9\u0646 \u062a\u0627 \u0647\u0648\u0627 \u0628\u0647 \u067e\u0648\u0633\u062a \u0628\u0631\u0633\u0647. \n3. \u0627\u06af\u0631 \u0627\u062d\u0633\u0627\u0633 \u0633\u0648\u0632\u0634 \u06cc\u0627 \u0642\u0631\u0645\u0632\u06cc \u0634\u062f\u06cc\u062f \u062f\u0627\u0631\u06cc\u060c \u0645\u06cc\u200c\u062a\u0648\u0646\u06cc \u06a9\u0645\u06cc \u06a9\u0631\u0645 \u0645\u0631\u0637\u0648\u0628\u200c\u06a9\u0646\u0646\u062f\u0647 \u06cc\u0627 \u0622\u0644\u0648\u0626\u0647\u200c\u0648\u0631\u0627 \u0631\u0648\u06cc \u067e\u0648\u0633\u062a \u0628\u0632\u0646\u06cc. \n4. \u0627\u06af\u0631 \u062f\u0631\u062f\u060c \u062a\u0648\u0631\u0645 \u06cc\u0627 \u0639\u0644\u0627\u0626\u0645 \u063a\u06cc\u0631\u0645\u0639\u0645\u0648\u0644 \u0627\u062f\u0627\u0645\u0647 \u062f\u0627\u0634\u062a \u06cc\u0627 \u0627\u0641\u0632\u0627\u06cc\u0634 \u067e\u06cc\u062f\u0627 \u06a9\u0631\u062f\u060c \u0628\u0647\u062a\u0631\u0647 \u0628\u0647 \u067e\u0632\u0634\u06a9 \u0645\u0631\u0627\u062c\u0639\u0647 \u06a9\u0646\u06cc.\n\n\u0627\u06af\u0631 \u0633\u0648\u0627\u0644 \u06cc\u0627 \u0646\u06af\u0631\u0627\u0646\u06cc \u062f\u06cc\u06af\u0647\u200c\u0627\u06cc \u062f\u0627\u0631\u06cc\u060c \u0645\u0646 \u062f\u0631 \u062e\u062f\u0645\u062a\u0645.\nUser: \u0646\u0647 \u0628\u0627\u0628\u0627 \u0645\u0646\u0638\u0648\u0631\u0645 \u0627\u06cc\u0646\u0647 \u06a9\u0647 \u0627\u0639\u062a\u06cc\u0627\u062f \u062f\u0627\u0631\u0645 \u0628\u0647 \u062e\u0648\u062f \u0627\u0631\u0636\u0627\u06cc\u06cc \u0631\u06cc\u062f\u0647 \u0634\u062f\u0647 \u062a\u0648 \u0628\u062f\u0646\u0645 \u0648 \u0642\u06cc\u0627\u0641\u0645 \u062e\u0633\u062a\u0647 \u0634\u062f\u0645 \u062f\u06cc\u06af\u0647\nAssistant: \u0645\u06cc\u200c\u0641\u0647\u0645\u0645 \u0634\u0631\u0627\u06cc\u0637 \u0628\u0631\u0627\u062a \u0633\u062e\u062a \u0634\u062f\u0647 \u0648 \u062d\u0633 \u062e\u0633\u062a\u06af\u06cc \u0648 \u0646\u0627\u0631\u0636\u0627\u06cc\u062a\u06cc \u0627\u0632 \u0639\u0627\u062f\u062a \u062e\u0648\u062f\u0627\u0631\u0636\u0627\u06cc\u06cc \u062f\u0627\u0631\u06cc. \u0627\u0648\u0644 \u0627\u0632 \u0647\u0645\u0647 \u0628\u0627\u06cc\u062f \u0628\u062f\u0648\u0646\u06cc \u06a9\u0647 \u0627\u06cc\u0646 \u0645\u0633\u0626\u0644\u0647 \u062e\u06cc\u0644\u06cc \u0627\u0632 \u0627\u0641\u0631\u0627\u062f \u0631\u0648 \u062f\u0631\u06af\u06cc\u0631 \u0645\u06cc\u200c\u06a9\u0646\u0647 \u0648 \u062f\u0631\u0645\u0627\u0646 \u0622\u0646 \u0627\u0645\u06a9\u0627\u0646\u200c\u067e\u0630\u06cc\u0631\u0647.\n\n\u0686\u0646\u062f \u067e\u06cc\u0634\u0646\u0647\u0627\u062f \u0628\u0631\u0627\u06cc \u0634\u0631\u0648\u0639 \u062a\u063a\u06cc\u06cc\u0631 \u0627\u06cc\u0646 \u0639\u0627\u062f\u062a:\n\n1. *\u0634\u0646\u0627\u062e\u062a \u0648 \u067e\u0630\u06cc\u0631\u0634 \u0645\u0633\u0626\u0644\u0647*: \u0642\u0628\u0648\u0644 \u06a9\u0646 \u06a9\u0647 \u0627\u06cc\u0646 \u0639\u0627\u062f\u062a \u0628\u0631\u0627\u06cc\u062a \u0645\u0634\u06a9\u0644\u200c\u0633\u0627\u0632\u0647 \u0648 \u0645\u06cc\u200c\u062e\u0648\u0627\u06cc \u062a\u063a\u06cc\u06cc\u0631 \u06a9\u0646\u06cc. \u0627\u06cc\u0646 \u0627\u0648\u0644\u06cc\u0646 \u0642\u062f\u0645 \u062e\u06cc\u0644\u06cc \u0645\u0647\u0645\u0647.\n\n2. *\u062a\u0646\u0638\u06cc\u0645 \u0628\u0631\u0646\u0627\u0645\u0647 \u0631\u0648\u0632\u0627\u0646\u0647*: \u0631\u0648\u0632\u062a \u0631\u0648 \u0628\u0627 \u0641\u0639\u0627\u0644\u06cc\u062a\u200c\u0647\u0627\u06cc \u0645\u0641\u06cc\u062f\u060c \u0648\u0631\u0632\u0634\u060c \u0645\u0637\u0627\u0644\u0639\u0647 \u0648 \u0633\u0631\u06af\u0631\u0645\u06cc \u067e\u0631 \u06a9\u0646 \u062a\u0627 \u0630\u0647\u0646 \u0648 \u0628\u062f\u0646 \u0645\u0634\u063a\u0648\u0644 \u0628\u0627\u0634\u0646 \u0648 \u0648\u0633\u0648\u0633\u0647 \u06a9\u0645\u062a\u0631 \u0628\u0634\u0647.\n\n3. *\u06a9\u0646\u062a\u0631\u0644 \u0645\u062d\u0631\u06a9\u200c\u0647\u0627*: \u0627\u0632 \u0645\u0648\u0642\u0639\u06cc\u062a\u200c\u0647\u0627\u060c \u0641\u06cc\u0644\u0645\u200c\u0647\u0627 \u06cc\u0627 \u062a\u0635\u0627\u0648\u06cc\u0631 \u062a\u062d\u0631\u06cc\u06a9\u200c\u06a9\u0646\u0646\u062f\u0647 \u062e\u0648\u062f\u062f\u0627\u0631\u06cc \u06a9\u0646.\n\n4. *\u062a\u0645\u0631\u06cc\u0646 \u0645\u0647\u0627\u0631\u062a\u200c\u0647\u0627\u06cc \u06a9\u0646\u062a\u0631\u0644 \u062e\u0648\u062f*: \u0645\u062b\u0644\u0627\u064b \u062a\u0646\u0641\u0633 \u0639\u0645\u06cc\u0642\u060c \u0645\u062f\u06cc\u062a\u06cc\u0634\u0646 \u06cc\u0627 \u062a\u06a9\u0646\u06cc\u06a9\u200c\u0647\u0627\u06cc \u062c\u0644\u0648\u06af\u06cc\u0631\u06cc \u0627\u0632 \u0648\u0633\u0648\u0633\u0647.\n\n5. *\u062d\u0645\u0627\u06cc\u062a \u0628\u06af\u06cc\u0631*: \u0627\u06af\u0631 \u0627\u062d\u0633\u0627\u0633 \u0645\u06cc\u200c\u06a9\u0646\u06cc \u0628\u0647 \u062a\u0646\u0647\u0627\u06cc\u06cc \u0646\u0645\u06cc\u200c\u062a\u0648\u0646\u06cc\u060c \u0628\u0627 \u06cc\u06a9 \u0645\u0634\u0627\u0648\u0631 \u06cc\u0627 \u0631\u0648\u0627\u0646\u200c\u0634\u0646\u0627\u0633 \u0635\u062d\u0628\u062a \u06a9\u0646. \u062d\u0645\u0627\u06cc\u062a \u062d\u0631\u0641\u0647\u200c\u0627\u06cc \u0645\u06cc\u200c\u062a\u0648\u0646\u0647 \u062e\u06cc\u0644\u06cc \u0645\u0648\u062b\u0631 \u0628\u0627\u0634\u0647.\n\n6. *\u0635\u0628\u0648\u0631 \u0628\u0627\u0634*: \u062a\u0631\u06a9 \u0639\u0627\u062f\u062a \u0628\u0647 \u0632\u0645\u0627\u0646 \u0646\u06cc\u0627\u0632 \u062f\u0627\u0631\u0647 \u0648 \u06af\u0627\u0647\u06cc \u0645\u0645\u06a9\u0646\u0647 \u0644\u063a\u0632\u0634 \u0647\u0645 \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u06cc\u061b \u0645\u0647\u0645 \u0627\u06cc\u0646\u0647 \u06a9\u0647 \u0627\u062f\u0627\u0645\u0647 \u0628\u062f\u06cc \u0648 \u0646\u0627\u0627\u0645\u06cc\u062f \u0646\u0634\u06cc.\n\n\u0627\u06af\u0631 \u062f\u0648\u0633\u062a \u062f\u0627\u0631\u06cc\u060c \u0645\u06cc\u200c\u062a\u0648\u0646\u0645 \u0645\u0646\u0627\u0628\u0639 \u0648 \u0631\u0627\u0647\u0646\u0645\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc \u0628\u06cc\u0634\u062a\u0631\u06cc \u0628\u0631\u0627\u06cc \u0645\u062f\u06cc\u0631\u06cc\u062a \u0627\u06cc\u0646 \u0645\u0633\u0626\u0644\u0647 \u062f\u0631 \u0627\u062e\u062a\u06cc\u0627\u0631\u062a \u0628\u0630\u0627\u0631\u0645. \u0641\u0642\u0637 \u06a9\u0627\u0641\u06cc\u0647 \u0628\u06af\u06cc.\nUser: \u0645\u06cc\u062e\u0648\u0627\u0645 \u0631\u0627\u0628\u0637\u0647 \u062f\u0631\u0633\u062a \u0628\u0631\u0642\u0631\u0627\u0631 \u06a9\u0646\u0645 \u0628\u0627\u0628\u0627 \u0646\u06cc\u0627\u0632 \u062f\u0627\u0631\u0645\nAssistant: \u0641\u0647\u0645\u06cc\u062f\u0645\u060c \u0634\u0631\u0648\u0639 \u06cc\u0647 \u0631\u0627\u0628\u0637\u0647 \u0633\u0627\u0644\u0645 \u0648 \u062f\u0631\u0633\u062a \u062e\u06cc\u0644\u06cc \u0645\u0647\u0645\u0647 \u0648 \u0645\u06cc\u200c\u062a\u0648\u0646\u0647 \u0628\u0647 \u0631\u0634\u062f \u0641\u0631\u062f\u06cc \u0648 \u0631\u0636\u0627\u06cc\u062a \u062a\u0648 \u0627\u0632 \u0632\u0646\u062f\u06af\u06cc \u06a9\u0645\u06a9 \u06a9\u0646\u0647. \u0627\u06cc\u0646\u062c\u0627 \u0686\u0646\u062f \u0646\u06a9\u062a\u0647 \u06a9\u0644\u06cc\u062f\u06cc \u0628\u0631\u0627\u06cc \u0627\u06cc\u062c\u0627\u062f \u0648 \u062d\u0641\u0638 \u0631\u0627\u0628\u0637\u0647 \u0633\u0627\u0644\u0645 \u0628\u0631\u0627\u062a \u0645\u06cc\u200c\u06af\u0645:\n\n1. *\u0634\u0646\u0627\u062e\u062a \u062e\u0648\u062f\u062a \u0648 \u0627\u0647\u062f\u0627\u0641\u062a:* \u0627\u0648\u0644 \u0628\u0627\u06cc\u062f \u0628\u062f\u0648\u0646\u06cc \u06a9\u0647 \u0627\u0632 \u0631\u0627\u0628\u0637\u0647 \u0686\u0647 \u0645\u06cc\u200c\u062e\u0648\u0627\u06cc\u060c \u0686\u0647 \u0627\u0631\u0632\u0634\u200c\u0647\u0627 \u0648 \u0645\u0631\u0632\u0647\u0627\u06cc\u06cc \u062f\u0627\u0631\u06cc. \u0627\u06cc\u0646 \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u0647 \u0631\u0627\u0628\u0637\u0647\u200c\u0627\u06cc \u0645\u062a\u0646\u0627\u0633\u0628 \u0628\u0627 \u062e\u0648\u062f\u062a \u0628\u0633\u0627\u0632\u06cc.\n\n2. *\u0627\u0631\u062a\u0628\u0627\u0637 \u0628\u0627\u0632 \u0648 \u0635\u0627\u062f\u0642\u0627\u0646\u0647:* \u0647\u0645\u06cc\u0634\u0647 \u0635\u0627\u062f\u0642 \u0628\u0627\u0634 \u0648 \u0627\u062d\u0633\u0627\u0633\u0627\u062a\u060c \u0646\u06cc\u0627\u0632\u0647\u0627 \u0648 \u0646\u06af\u0631\u0627\u0646\u06cc\u200c\u0647\u0627\u062a \u0631\u0648 \u0628\u0647 \u0631\u0648\u0634\u0646\u06cc \u0628\u0627 \u0637\u0631\u0641 \u0645\u0642\u0627\u0628\u0644 \u0645\u0637\u0631\u062d \u06a9\u0646. \u06af\u0648\u0634 \u062f\u0627\u062f\u0646 \u0641\u0639\u0627\u0644 \u0647\u0645 \u062e\u06cc\u0644\u06cc \u0645\u0647\u0645\u0647.\n\n3. *\u0627\u062d\u062a\u0631\u0627\u0645 \u0648 \u0627\u0639\u062a\u0645\u0627\u062f:* \u067e\u0627\u06cc\u0647\u200c\u0647\u0627\u06cc \u0647\u0631 \u0631\u0627\u0628\u0637\u0647 \u0633\u0627\u0644\u0645 \u0627\u062d\u062a\u0631\u0627\u0645 \u0645\u062a\u0642\u0627\u0628\u0644 \u0648 \u0627\u0639\u062a\u0645\u0627\u062f \u0647\u0633\u062a\u0646. \u0627\u06cc\u0646\u0647\u0627 \u0628\u0627\u06cc\u062f \u0633\u0627\u062e\u062a\u06af\u06cc \u0646\u0628\u0627\u0634\u0646 \u0648 \u0628\u0627 \u0639\u0645\u0644 \u0646\u0634\u0627\u0646 \u062f\u0627\u062f\u0647 \u0628\u0634\u0646.\n\n4. *\u0622\u0631\u0627\u0645\u0634 \u0648 \u0635\u0628\u0631:* \u0647\u0631 \u0631\u0627\u0628\u0637\u0647\u200c\u0627\u06cc \u0646\u06cc\u0627\u0632 \u062f\u0627\u0631\u0647 \u0628\u0627 \u0632\u0645\u0627\u0646 \u0633\u0627\u062e\u062a\u0647 \u0628\u0634\u0647. \u0639\u062c\u0644\u0647 \u0646\u06a9\u0646 \u0648 \u0628\u0647 \u0631\u0648\u0646\u062f \u0637\u0628\u06cc\u0639\u06cc \u0627\u062c\u0627\u0632\u0647 \u0628\u062f\u0647.\n\n5. *\u0645\u0633\u0626\u0648\u0644\u06cc\u062a\u200c\u067e\u0630\u06cc\u0631\u06cc \u0648 \u062d\u0645\u0627\u06cc\u062a:* \u0647\u0631 \u062f\u0648 \u0637\u0631\u0641 \u0628\u0627\u06cc\u062f \u0645\u0633\u0626\u0648\u0644\u06cc\u062a\u200c\u0647\u0627\u06cc \u062e\u0648\u062f \u0631\u0648 \u0628\u067e\u0630\u06cc\u0631\u0646 \u0648 \u062f\u0631 \u0633\u062e\u062a\u06cc\u200c\u0647\u0627 \u0647\u0645\u062f\u06cc\u06af\u0631 \u0631\u0648 \u062d\u0645\u0627\u06cc\u062a \u06a9\u0646\u0646.\n\n6. *\u06af\u0630\u0631\u0627\u0646\u062f\u0646 \u0648\u0642\u062a \u0628\u0627\u0647\u0645:* \u0641\u0639\u0627\u0644\u06cc\u062a\u200c\u0647\u0627\u06cc \u0645\u0634\u062a\u0631\u06a9 \u0648 \u06a9\u06cc\u0641\u06cc\u062a \u0632\u0645\u0627\u0646\u200c\u06af\u0630\u0631\u0627\u0646\u06cc\u060c \u062a\u0631\u0645\u06cc\u0645 \u0631\u0627\u0628\u0637\u0647 \u0648 \u062e\u0644\u0642 \u062e\u0627\u0637\u0631\u0627\u062a \u062e\u0648\u0628 \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u0647.\n\n\u0627\u06af\u0631 \u062f\u0648\u0633\u062a \u062f\u0627\u0631\u06cc\u060c \u0645\u06cc\u200c\u062a\u0648\u0646\u0645 \u0646\u06a9\u0627\u062a \u0628\u06cc\u0634\u062a\u0631 \u0628\u062f\u0645\u060c \u0631\u0627\u0647\u0646\u0645\u0627\u06cc\u06cc \u0628\u0631\u0627\u06cc \u0634\u0631\u0648\u0639 \u06af\u0641\u062a\u06af\u0648\u060c \u06cc\u0627 \u062d\u062a\u06cc \u0645\u0634\u0627\u0648\u0631\u0647 \u0628\u0631\u0627\u06cc\u0628\u0647\u0628\u0648\u062f \u0645\u0647\u0627\u0631\u062a\u200c\u0647\u0627\u06cc \u0627\u0631\u062a\u0628\u0627\u0637\u06cc \u0631\u0648 \u0627\u0631\u0627\u0626\u0647 \u0628\u062f\u0645. \u0641\u0642\u0637 \u0628\u06af\u0648 \u0686\u0637\u0648\u0631\u06cc \u0645\u06cc\u200c\u062e\u0648\u0627\u06cc \u0634\u0631\u0648\u0639 \u06a9\u0646\u06cc!\nUser: \u06a9\u062f\u0627\u0645 \u06cc\u06a9 \u0627\u0632 \u0645\u0648\u0627\u0631\u062f \u0632\u06cc\u0631 \u0627\u0632 \u0645\u0646\u0627\u0628\u0639 \u062a\u0627\u0645\u06cc\u0646 \u0645\u0627\u0644\u06cc \u06a9\u0648\u062a\u0627\u0647 \u0645\u062f\u062a \u0646\u0645\u06cc \u0628\u0627\u0634\u062f \u061f\u00a0\n\u00a01 )\u00a0\n\u0627\u0639\u062a\u0628\u0627\u0631 \u062a\u062c\u0627\u0631\u06cc\u00a0\n\u00a02 )\u00a0\n\u0633\u0648\u062f \u0627\u0646\u0628\u0627\u0634\u062a\u0647\u00a0\n\u00a03 )\u00a0\n\u0648\u0627\u0645 \u0641\u0635\u0644\u06cc\u00a0\n\u00a04 )\u00a0\n\u0641\u0627\u06a9\u062a\u0648\u0631\u06cc\u0646\u06af\u00a0\nAssistant: \u06af\u0632\u06cc\u0646\u0647\u200c\u0627\u06cc *\u0645\u0646\u0628\u0639 \u062a\u0627\u0645\u06cc\u0646 \u0645\u0627\u0644\u06cc \u06a9\u0648\u062a\u0627\u0647\u200c\u0645\u062f\u062a \u0646\u06cc\u0633\u062a*\u060c \u06af\u0632\u06cc\u0646\u0647\u200c\u06cc \u0634\u0645\u0627\u0631\u0647 *2) \u0633\u0648\u062f \u0627\u0646\u0628\u0627\u0634\u062a\u0647* \u0627\u0633\u062a.\n\n\u062a\u0648\u0636\u06cc\u062d: \n- \u0627\u0639\u062a\u0628\u0627\u0631 \u062a\u062c\u0627\u0631\u06cc\u060c \u0648\u0627\u0645 \u0641\u0635\u0644\u06cc \u0648 \u0641\u0627\u06a9\u062a\u0648\u0631\u06cc\u0646\u06af \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u0628\u0647\u200c\u0639\u0646\u0648\u0627\u0646 \u062a\u0627\u0645\u06cc\u0646 \u0645\u0627\u0644\u06cc \u06a9\u0648\u062a\u0627\u0647 \u0645\u062f\u062a \u0634\u0646\u0627\u062e\u062a\u0647 \u0645\u06cc\u200c\u0634\u0648\u0646\u062f\u060c \u0686\u0648\u0646 \u0628\u0627\u0632\u067e\u0631\u062f\u0627\u062e\u062a \u0622\u0646\u0647\u0627 \u062f\u0631 \u0628\u0627\u0632\u0647 \u06a9\u0648\u062a\u0627\u0647\u200c\u062a\u0631\u06cc \u0627\u0646\u062c\u0627\u0645 \u0645\u06cc\u200c\u0634\u0648\u062f. \n- \u0627\u0645\u0627 \u0633\u0648\u062f \u0627\u0646\u0628\u0627\u0634\u062a\u0647 \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u0628\u0647\u200c\u0639\u0646\u0648\u0627\u0646 \u0645\u0646\u0628\u0639 \u062a\u0627\u0645\u06cc\u0646 \u0645\u0627\u0644\u06cc \u0628\u0644\u0646\u062f\u0645\u062f\u062a \u06cc\u0627 \u062f\u0627\u062e\u0644\u06cc \u0634\u0631\u06a9\u062a \u0645\u062d\u0633\u0648\u0628 \u0645\u06cc\u200c\u0634\u0648\u062f \u0648 \u0646\u0645\u06cc\u200c\u062a\u0648\u0627\u0646 \u0622\u0646 \u0631\u0627 \u062a\u0627\u0645\u06cc\u0646 \u0645\u0627\u0644\u06cc \u06a9\u0648\u062a\u0627\u0647\u200c\u0645\u062f\u062a \u062f\u0631 \u0646\u0638\u0631 \u06af\u0631\u0641\u062a.\n\n\u067e\u0633 \u067e\u0627\u0633\u062e \u062f\u0631\u0633\u062a: \n*2) \u0633\u0648\u062f \u0627\u0646\u0628\u0627\u0634\u062a\u0647*\nUser: \u06a9\u062f\u0627\u0645 \u06cc\u06a9 \u0627\u0632 \u0645\u0648\u0627\u0631\u062f \u0632\u06cc\u0631 \u0627\u0632 \u0645\u0646\u0627\u0628\u0639 \u0627\u0635\u0644\u06cc \u062a\u0627\u0645\u06cc\u0646 \u06a9\u0648\u062a\u0627\u0647 \u0645\u062f\u062a \u0645\u06cc \u0628\u0627\u0634\u062f \u061f\u00a0\n\u00a01 )\u00a0\n\u0633\u0648\u062f \u0627\u0646\u0628\u0627\u0634\u062a\u0647\u00a0\n\u00a02 )\u00a0\n\u0627\u0639\u062a\u0628\u0627\u0631 \u062a\u062c\u0627\u0631\u06cc\u00a0\n\u00a03 )\u00a0\n\u0627\u0644\u0641 \u0648\u062f\u00a0\n\u00a04 )\u00a0\n\u0648\u0627\u0645 \u0628\u0627\u0646\u06a9\u06cc\u00a0\nAssistant: \u06af\u0632\u06cc\u0646\u0647\u200c\u06cc \u062f\u0631\u0633\u062a \u0648 \u0627\u0635\u0644\u06cc \u062a\u0627\u0645\u06cc\u0646 \u0645\u0627\u0644\u06cc \u06a9\u0648\u062a\u0627\u0647\u200c\u0645\u062f\u062a:\n\n*2) \u0627\u0639\u062a\u0628\u0627\u0631 \u062a\u062c\u0627\u0631\u06cc*\n\n\u062a\u0648\u0636\u06cc\u062d: \n- \u0627\u0639\u062a\u0628\u0627\u0631 \u062a\u062c\u0627\u0631\u06cc (Commercial Credit) \u06cc\u06a9\u06cc \u0627\u0632 \u0645\u0646\u0627\u0628\u0639 \u062a\u0627\u0645\u06cc\u0646 \u0645\u0627\u0644\u06cc \u06a9\u0648\u062a\u0627\u0647\u200c\u0645\u062f\u062a \u0627\u0633\u062a \u06a9\u0647 \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u0628\u0647 \u0634\u06a9\u0644 \u067e\u0631\u062f\u0627\u062e\u062a \u0627\u0639\u062a\u0628\u0627\u0631\u06cc \u0627\u0632 \u0637\u0631\u0641 \u0641\u0631\u0648\u0634\u0646\u062f\u06af\u0627\u0646 \u06a9\u0627\u0644\u0627 \u06cc\u0627 \u062e\u062f\u0645\u0627\u062a \u0628\u0647 \u0634\u0631\u06a9\u062a\u200c\u0647\u0627 \u0627\u0631\u0627\u0626\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f. \n- \u0633\u0648\u062f \u0627\u0646\u0628\u0627\u0634\u062a\u0647 \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u0645\u0646\u0628\u0639 \u062f\u0627\u062e\u0644\u06cc \u0648 \u0628\u0644\u0646\u062f\u0645\u062f\u062a \u0627\u0633\u062a. \n- \u06af\u0632\u06cc\u0646\u0647 3) \u00ab\u0627\u0644\u0641 \u0648\u062f\u00bb \u0628\u0647 \u0646\u0638\u0631 \u0646\u0627\u0645\u0634\u062e\u0635 \u0627\u0633\u062a \u06cc\u0627 \u0627\u062d\u062a\u0645\u0627\u0644\u0627\u064b \u062a\u0627\u06cc\u067e\u06cc \u0627\u0633\u062a. \n- \u0648\u0627\u0645 \u0628\u0627\u0646\u06a9\u06cc \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u0647\u0645 \u06a9\u0648\u062a\u0627\u0647\u200c\u0645\u062f\u062a \u0648 \u0647\u0645 \u0628\u0644\u0646\u062f\u0645\u062f\u062a \u0628\u0627\u0634\u062f \u0627\u0645\u0627 \u0627\u06af\u0631 \u0628\u0647 \u0635\u0648\u0631\u062a \u06a9\u0648\u062a\u0627\u0647\u200c\u0645\u062f\u062a \u0628\u0627\u0634\u062f\u060c \u06af\u0632\u06cc\u0646\u0647 \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u062f\u0631\u0633\u062a \u0628\u0627\u0634\u062f\u060c \u0627\u0645\u0627 \u062f\u0631 \u0633\u0648\u0627\u0644 \u00ab\u0627\u0635\u0644\u06cc\u00bb \u0628\u0648\u062f\u0646 \u0645\u062f\u0646\u0638\u0631 \u0627\u0633\u062a \u0648 \u0627\u0639\u062a\u0628\u0627\u0631 \u062a\u062c\u0627\u0631\u06cc \u0631\u0627\u06cc\u062c\u200c\u062a\u0631 \u0627\u0633\u062a.\n\n\u067e\u0633 \u067e\u0627\u0633\u062e \u0645\u0646\u0627\u0633\u0628: \n*2) \u0627\u0639\u062a\u0628\u0627\u0631 \u062a\u062c\u0627\u0631\u06cc*\nUser: \u06a9\u062f\u0627\u0645 \u06cc\u06a9 \u0627\u0632 \u06af\u0632\u06cc\u0646\u0647 \u0647\u0627\u06cc \u0632\u06cc\u0631 \u0627\u0632 \u062c\u0646\u0628\u0647 \u0647\u0627\u06cc \u062a\u0627\u0645\u06cc\u0646 \u0645\u0627\u0644\u06cc \u062f\u0631 \u06a9\u0648\u062a\u0627\u0647 \u0645\u062f\u062a \u0646\u0645\u06cc \u0628\u0627\u0634\u062f \u061f\u00a0\n\u00a01 )\u00a0\n\u062a\u0627\u062b\u06cc\u0631 \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0639\u062a\u0628\u0627\u0631\u06cc \u0634\u0631\u06a9\u062a\u00a0\n\u00a02 )\u00a0\n\u0627\u0646\u0639\u0637\u0627\u0641 \u067e\u0630\u06cc\u0631\u06cc\u00a0\n\u00a03 )\u00a0\n\u06a9\u0646\u062a\u0631\u0644\u00a0\n\u00a04 )\u00a0\n\u0647\u0632\u06cc\u0646\u0647\u00a0\nAssistant: \u06af\u0632\u06cc\u0646\u0647\u200c\u0627\u06cc \u06a9\u0647 _\u0627\u0632 \u062c\u0646\u0628\u0647\u200c\u0647\u0627\u06cc \u062a\u0627\u0645\u06cc\u0646 \u0645\u0627\u0644\u06cc \u06a9\u0648\u062a\u0627\u0647\u200c\u0645\u062f\u062a \u0645\u062d\u0633\u0648\u0628 \u0646\u0645\u06cc\u200c\u0634\u0648\u062f_\u060c \u06af\u0632\u06cc\u0646\u0647\u200c\u06cc \u0634\u0645\u0627\u0631\u0647 *1) \u062a\u0627\u062b\u06cc\u0631 \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0639\u062a\u0628\u0627\u0631\u06cc \u0634\u0631\u06a9\u062a* \u0627\u0633\u062a.\n\n\u062a\u0648\u0636\u06cc\u062d: \n- \u0627\u0646\u0639\u0637\u0627\u0641\u200c\u067e\u0630\u06cc\u0631\u06cc\u060c \u06a9\u0646\u062a\u0631\u0644 \u0648 \u0647\u0632\u06cc\u0646\u0647 \u0627\u0632 \u062c\u0646\u0628\u0647\u200c\u0647\u0627\u06cc \u0645\u0647\u0645 \u062a\u0627\u0645\u06cc\u0646 \u0645\u0627\u0644\u06cc \u06a9\u0648\u062a\u0627\u0647\u200c\u0645\u062f\u062a \u0647\u0633\u062a\u0646\u062f \u06a9\u0647 \u0645\u0633\u062a\u0642\u06cc\u0645\u0627\u064b \u0628\u0631 \u0646\u062d\u0648\u0647 \u062a\u0627\u0645\u06cc\u0646 \u0645\u0627\u0644\u06cc\u060c \u0645\u06cc\u0632\u0627\u0646 \u0622\u0632\u0627\u062f\u06cc \u0639\u0645\u0644 \u0634\u0631\u06a9\u062a \u0648 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u0645\u0631\u062a\u0628\u0637 \u062a\u0623\u062b\u06cc\u0631 \u0645\u06cc\u200c\u06af\u0630\u0627\u0631\u0646\u062f. \n- \u0627\u0645\u0627 \u062a\u0627\u062b\u06cc\u0631 \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0639\u062a\u0628\u0627\u0631\u06cc \u0634\u0631\u06a9\u062a \u0628\u06cc\u0634\u062a\u0631 \u06cc\u06a9 \u0646\u062a\u06cc\u062c\u0647 \u0628\u0644\u0646\u062f\u0645\u062f\u062a \u06cc\u0627 \u062c\u0646\u0628\u0647 \u06a9\u0644\u06cc \u0627\u0633\u062a \u0648 \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u0628\u0647 \u0637\u0648\u0631 \u0645\u0633\u062a\u0642\u06cc\u0645 \u0628\u0647 \u062a\u0627\u0645\u06cc\u0646 \u0645\u0627\u0644\u06cc \u06a9\u0648\u062a\u0627\u0647\u200c\u0645\u062f\u062a \u0645\u0631\u0628\u0648\u0637 \u0646\u0645\u06cc\u200c\u0634\u0648\u062f.\n\n\u067e\u0633 \u067e\u0627\u0633\u062e \u062f\u0631\u0633\u062a: \n*1) \u062a\u0627\u062b\u06cc\u0631 \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0639\u062a\u0628\u0627\u0631\u06cc \u0634\u0631\u06a9\u062a*\nUser: \u06a9\u062f\u0627\u0645 \u0639\u0627\u0645\u0644 \u0628\u0631 \u0645\u06cc\u0632\u0627\u0646 \u062d\u0633\u0627\u0628\u0647\u0627\u06cc \u062f\u0631\u06cc\u0627\u0641\u062a\u0646\u06cc \u0645\u0648\u062b\u0631 \u0627\u0633\u062a \u061f \n\n 1 ) \u0645\u062e\u0627\u0637\u0631\u0647 \u062d\u0633\u0627\u0628\u0647\u0627\u06cc \u062f\u0631\u06cc\u0627\u0641\u062a\u0646\u06cc \n 2 ) \u0646\u0642\u062f\u06cc\u0646\u06af\u06cc \u0634\u0631\u06a9\u062a \n 3 ) \u0633\u06cc\u0627\u0633\u062a \u0627\u0639\u062a\u0628\u0627\u0631\u06cc \u0634\u0631\u06a9\u062a \n 4 ) \u0645\u062a\u0648\u0633\u0637 \u062f\u0648\u0631\u0647 \u0648\u0635\u0648\u0644 \u0637\u0644\u0628\nAssistant: \u06af\u0632\u06cc\u0646\u0647\u200c\u06cc \u062f\u0631\u0633\u062a \u06a9\u0647 \u0628\u0631 \u0645\u06cc\u0632\u0627\u0646 \u062d\u0633\u0627\u0628\u200c\u0647\u0627\u06cc \u062f\u0631\u06cc\u0627\u0641\u062a\u0646\u06cc \u0645\u0648\u062b\u0631 \u0627\u0633\u062a:\n\n*3) \u0633\u06cc\u0627\u0633\u062a \u0627\u0639\u062a\u0628\u0627\u0631\u06cc \u0634\u0631\u06a9\u062a*\n\n\u062a\u0648\u0636\u06cc\u062d: \n- \u0633\u06cc\u0627\u0633\u062a \u0627\u0639\u062a\u0628\u0627\u0631\u06cc \u0634\u0631\u06a9\u062a \u062a\u0639\u06cc\u06cc\u0646 \u0645\u06cc\u200c\u06a9\u0646\u062f \u06a9\u0647 \u0641\u0631\u0648\u0634\u200c\u0647\u0627 \u0628\u0647 \u0635\u0648\u0631\u062a \u0646\u0642\u062f\u06cc \u0627\u0646\u062c\u0627\u0645 \u0634\u0648\u062f \u06cc\u0627 \u0646\u0633\u06cc\u0647\u060c \u0645\u062f\u062a \u0632\u0645\u0627\u0646 \u067e\u0631\u062f\u0627\u062e\u062a \u0686\u0642\u062f\u0631 \u0628\u0627\u0634\u062f \u0648 \u0686\u0647 \u0634\u0631\u0627\u06cc\u0637 \u0627\u0639\u062a\u0628\u0627\u0631\u06cc\u200c\u0627\u06cc \u0627\u0631\u0627\u0626\u0647 \u0634\u0648\u062f\u061b \u0627\u06cc\u0646 \u0645\u0648\u0627\u0631\u062f \u0645\u0633\u062a\u0642\u06cc\u0645 \u0628\u0631 \u062d\u062c\u0645 \u0648 \u0645\u06cc\u0632\u0627\u0646 \u062d\u0633\u0627\u0628\u200c\u0647\u0627\u06cc \u062f\u0631\u06cc\u0627\u0641\u062a\u0646\u06cc \u062a\u0623\u062b\u06cc\u0631\u06af\u0630\u0627\u0631 \u0627\u0633\u062a. \n- \u0645\u062e\u0627\u0637\u0631\u0647 \u062d\u0633\u0627\u0628\u200c\u0647\u0627\u06cc \u062f\u0631\u06cc\u0627\u0641\u062a\u0646\u06cc (\u0631\u06cc\u0633\u06a9 \u0639\u062f\u0645 \u062f\u0631\u06cc\u0627\u0641\u062a \u0645\u0637\u0627\u0644\u0628\u0627\u062a) \u0628\u06cc\u0634\u062a\u0631 \u062a\u0627\u0628\u0639 \u06a9\u06cc\u0641\u06cc\u062a \u0645\u0634\u062a\u0631\u06cc\u0627\u0646 \u0627\u0633\u062a \u0648\u0644\u06cc \u0639\u0627\u0645\u0644 \u062a\u0639\u06cc\u06cc\u0646\u200c\u06a9\u0646\u0646\u062f\u0647\u200c\u06cc \u0645\u06cc\u0632\u0627\u0646 \u062d\u0633\u0627\u0628\u200c\u0647\u0627\u06cc \u062f\u0631\u06cc\u0627\u0641\u062a\u0646\u06cc \u0646\u06cc\u0633\u062a. \n- \u0646\u0642\u062f\u06cc\u0646\u06af\u06cc \u0634\u0631\u06a9\u062a \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u062a\u062d\u062a \u062a\u0623\u062b\u06cc\u0631 \u062f\u0631\u06cc\u0627\u0641\u062a\u0646\u06cc\u200c\u0647\u0627 \u0628\u0627\u0634\u062f \u0627\u0645\u0627 \u0639\u0627\u0645\u0644 \u0645\u0624\u062b\u0631 \u0628\u0631 \u0645\u06cc\u0632\u0627\u0646 \u0622\u0646\u0647\u0627 \u0646\u06cc\u0633\u062a. \n- \u0645\u062a\u0648\u0633\u0637 \u062f\u0648\u0631\u0647 \u0648\u0635\u0648\u0644 \u0637\u0644\u0628 \u0646\u06cc\u0632 \u0646\u0627\u0634\u06cc \u0627\u0632 \u0633\u06cc\u0627\u0633\u062a \u0627\u0639\u062a\u0628\u0627\u0631\u06cc \u0648 \u0631\u0648\u0646\u062f \u0648\u0635\u0648\u0644 \u0627\u0633\u062a \u0627\u0645\u0627 \u0639\u0627\u0645\u0644 \u0627\u0635\u0644\u06cc \u062a\u0639\u06cc\u06cc\u0646\u200c\u06a9\u0646\u0646\u062f\u0647 \u062d\u062c\u0645 \u0646\u06cc\u0633\u062a.\n\n\u067e\u0633 \u067e\u0627\u0633\u062e \u0635\u062d\u06cc\u062d: \n*3) \u0633\u06cc\u0627\u0633\u062a \u0627\u0639\u062a\u0628\u0627\u0631\u06cc \u0634\u0631\u06a9\u062a*\nUser: \u062d\u0633\u0627\u0628\u0647\u0627\u06cc \u067e\u0631\u062f\u0627\u062e\u062a\u0646\u06cc \u0634\u0631\u06a9\u062a \u0646\u06cc\u06a9\u0627\u0646 \u062f\u0631 \u0633\u0627\u0644 83 15\u0645\u0644\u06cc\u0648\u0646 \u0631\u06cc\u0627\u0644 \u062e\u0631\u06cc\u062f \u0646\u0633\u06cc\u0647 72 \u0645\u0644\u06cc\u0648\u0646 \u0648\u062e\u0631\u06cc\u062f \u06a9\u0644 \u0634\u0631\u06a9\u062a 144 \u0645\u0644\u06cc\u0648\u0646 \u0645\u062a\u0648\u0633\u0637 \u062f\u0648\u0631\u0647 \u067e\u0631\u062f\u0627\u062e\u062a \u0686\u0642\u062f\u0631 \u0627\u0633\u062a \u061f \n\n 1 ) 75 \u0631\u0648\u0632 \n 2 ) \u0647\u06cc\u0686\u06a9\u062f\u0627\u0645 \n 3 ) 37.5 \u0631\u0648\u0632 \n 4 ) 7.5 \u0631\u0648\u0632\nAssistant: \u0628\u0631\u0627\u06cc \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u062a\u0648\u0633\u0637 \u062f\u0648\u0631\u0647 \u067e\u0631\u062f\u0627\u062e\u062a (Average Payment Period) \u0627\u0632 \u0641\u0631\u0645\u0648\u0644 \u0632\u06cc\u0631 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0645\u06cc\u200c\u06a9\u0646\u06cc\u0645:\n\n\\[\n\\text{\u0645\u062a\u0648\u0633\u0637 \u062f\u0648\u0631\u0647 \u067e\u0631\u062f\u0627\u062e\u062a} = \\frac{\\text{\u062d\u0633\u0627\u0628\u200c\u0647\u0627\u06cc \u067e\u0631\u062f\u0627\u062e\u062a\u0646\u06cc} \\times 360}{\\text{\u062e\u0631\u06cc\u062f \u0646\u0633\u06cc\u0647}}\n\\]\n\n\u0639\u062f\u062f 360 \u0628\u0631\u0627\u06cc \u062a\u0639\u062f\u0627\u062f \u0631\u0648\u0632\u0647\u0627\u06cc \u0633\u0627\u0644 \u062d\u0633\u0627\u0628 \u0645\u06cc\u200c\u0634\u0648\u062f.\n\n\u0627\u0637\u0644\u0627\u0639\u0627\u062a \u062f\u0627\u062f\u0647 \u0634\u062f\u0647: \n- \u062d\u0633\u0627\u0628\u200c\u0647\u0627\u06cc \u067e\u0631\u062f\u0627\u062e\u062a\u0646\u06cc = 15 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u0631\u06cc\u0627\u0644 \n- \u062e\u0631\u06cc\u062f \u0646\u0633\u06cc\u0647 = 72 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u0631\u06cc\u0627\u0644 \n\n\u0645\u062d\u0627\u0633\u0628\u0647:\n\n\\[\n\\frac{15,000,000 \\times 360}{72,000,000} = \\frac{5,400,000,000}{72,000,000} = 75\n\\]\n\n\u067e\u0633 \u0645\u062a\u0648\u0633\u0637 \u062f\u0648\u0631\u0647 \u067e\u0631\u062f\u0627\u062e\u062a = 75 \u0631\u0648\u0632\n\n\u067e\u0627\u0633\u062e \u0635\u062d\u06cc\u062d: \n_1) 75 \u0631\u0648\u0632_\nUser: \u0633\u0631\u0645\u0627\u06cc\u0647 \u062f\u0631 \u06af\u0631\u062f\u0634 \u062e\u0627\u0644\u0635 \u0645\u0627\u0628\u0647 \u0627\u0644\u062a\u0641\u0627\u0648\u062a \u062f\u0627\u0631\u0627\u06cc\u06cc \u0647\u0627\u06cc \u062c\u0627\u0631\u06cc \u06cc\u0627 : \n\n 1 ) \u062f\u0627\u0631\u0627\u06cc\u06cc \u062b\u0627\u0628\u062a \u0627\u0633\u062a \n 2 ) \u0628\u062f\u0647\u06cc \u062c\u0627\u0631\u06cc \u0627\u0633\u062a \n 3 ) \u0628\u062f\u0647\u06cc \u0628\u0644\u0646\u062f \u0645\u062f\u062a \u0627\u0633\u062a \n 4 ) \u0633\u0631\u0645\u0627\u06cc\u0647 \u0627\u0633\u062a\nAssistant: \u0633\u0631\u0645\u0627\u06cc \u062f\u0631 \u06af\u0631\u062f\u0634 \u062e\u0627\u0644\u0635 \u0645\u0627\u0628\u0647\u200c\u0627\u0644\u062a\u0641\u0627\u0648\u062a \u0628\u06cc\u0646 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc \u062c\u0627\u0631\u06cc \u0648 \u0628\u062f\u0647\u06cc\u200c\u0647\u0627\u06cc \u062c\u0627\u0631\u06cc \u0627\u0633\u062a\u060c \u0628\u0646\u0627\u0628\u0631\u0627\u06cc\u0646 \u067e\u0627\u0633\u062e \u062f\u0631\u0633\u062a:\n\n_\u06af\u0632\u06cc\u0646\u0647 2) \u0628\u062f\u0647\u06cc \u062c\u0627\u0631\u06cc \u0646\u0645\u06cc\u200c\u0628\u0627\u0634\u062f\u061b \u0628\u0644\u06a9\u0647:_ \n*\u0633\u0631\u0645\u0627\u06cc\u0647 \u062f\u0631 \u06af\u0631\u062f\u0634 \u062e\u0627\u0644\u0635 = \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc \u062c\u0627\u0631\u06cc \u2013 \u0628\u062f\u0647\u06cc\u200c\u0647\u0627\u06cc \u062c\u0627\u0631\u06cc*\n\n\u067e\u0633 \u062f\u0631\u0633\u062a\u200c\u062a\u0631\u06cc\u0646 \u067e\u0627\u0633\u062e \u0628\u0647 \u0633\u0648\u0627\u0644 \u0634\u0645\u0627: \n_\u0647\u06cc\u0686\u06a9\u062f\u0627\u0645 \u0627\u0632 \u06af\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u062f\u0627\u062f\u0647 \u0634\u062f\u0647 \u062f\u0642\u06cc\u0642 \u0646\u06cc\u0633\u062a\u0646\u062f \u0648\u0644\u06cc \u0645\u0641\u0647\u0648\u0645 \u062f\u0631\u0633\u062a \u0627\u06cc\u0646 \u0627\u0633\u062a \u06a9\u0647 \u0633\u0631\u0645\u0627\u06cc\u0647 \u062f\u0631 \u06af\u0631\u062f\u0634 \u062e\u0627\u0644\u0635 \u0645\u0627\u0628\u0647\u200c\u0627\u0644\u062a\u0641\u0627\u0648\u062a \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc \u062c\u0627\u0631\u06cc \u0648 \u0628\u062f\u0647\u06cc\u200c\u0647\u0627\u06cc \u062c\u0627\u0631\u06cc \u0627\u0633\u062a._ \n\n\u0627\u06af\u0631 \u0628\u06cc\u0646 \u06af\u0632\u06cc\u0646\u0647\u200c\u0647\u0627 \u0628\u0627\u06cc\u062f \u0627\u0646\u062a\u062e\u0627\u0628 \u0634\u0648\u062f\u060c \u0686\u0648\u0646 \u06af\u0632\u06cc\u0646\u0647 \u0645\u0646\u0627\u0633\u0628 \u0646\u06cc\u0633\u062a\u060c \u0628\u0647\u062a\u0631 \u0627\u0633\u062a \u06af\u0632\u06cc\u0646\u0647 2 \u06cc\u0627 4 \u062a\u0627\u06cc\u06cc\u062f \u0646\u0634\u0648\u062f.\n\n---\n\n*\u062f\u0631 \u06a9\u0644:* \n\u0633\u0631\u0645\u0627\u06cc\u0647 \u062f\u0631 \u06af\u0631\u062f\u0634 \u062e\u0627\u0644\u0635 = \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc \u062c\u0627\u0631\u06cc \u2212 \u0628\u062f\u0647\u06cc\u200c\u0647\u0627\u06cc \u062c\u0627\u0631\u06cc (\u06a9\u0647 \u062f\u0631 \u06af\u0632\u06cc\u0646\u0647\u200c\u0647\u0627 \u0646\u06cc\u0627\u0645\u062f\u0647 \u0627\u0633\u062a)\nUser: \u0627\u06af\u0631 20=D\u0648 40=Q\u0648 25=C \u0648 40%=t \u0648 15%=R \u0628\u0627\u0634\u062f \u0647\u0632\u06cc\u0646\u0647 \u0633\u0631\u0645\u0627\u06cc\u0647 \u0633\u0627\u0644\u0627\u0646\u0647 \u0686\u06cc\u0633\u062a \u061f\u00a0\nAssistant: \u0628\u0631\u0627\u06cc \u0645\u062d\u0627\u0633\u0628\u0647 \u0647\u0632\u06cc\u0646\u0647 \u0633\u0631\u0645\u0627\u06cc\u0647 \u0633\u0627\u0644\u0627\u0646\u0647 (Cost of Capital) \u0628\u0627 \u062f\u0627\u062f\u0647\u200c\u0647\u0627\u06cc \u0632\u06cc\u0631:\n\n- D (\u0628\u062f\u0647\u06cc) = 20 \n- Q (\u0628\u0627\u0632\u062f\u0647 \u0645\u0648\u0631\u062f \u0627\u0646\u062a\u0638\u0627\u0631 \u0633\u0647\u0627\u0645) = 40 \n- C (\u0646\u0631\u062e \u0628\u0647\u0631\u0647 \u0628\u062f\u0647\u06cc) = 25% \n- t (\u0646\u0631\u062e \u0645\u0627\u0644\u06cc\u0627\u062a) = 40% \n- R (\u0628\u0627\u0632\u062f\u0647 \u0645\u0648\u0631\u062f \u0627\u0646\u062a\u0638\u0627\u0631 \u0633\u0647\u0627\u0645 \u062d\u0642\u0648\u0642 \u0635\u0627\u062d\u0628\u0627\u0646 \u0633\u0647\u0627\u0645) = 15%\n\n\u0627\u0628\u062a\u062f\u0627 \u0628\u0627\u06cc\u062f \u0648\u0632\u0646 \u0628\u062f\u0647\u06cc \u0648 \u0633\u0647\u0627\u0645 \u0631\u0627 \u0646\u0633\u0628\u062a \u0628\u0647 \u06a9\u0644 \u0633\u0631\u0645\u0627\u06cc\u0647 \u062d\u0633\u0627\u0628 \u06a9\u0646\u06cc\u0645:\n\n\u06a9\u0644 \u0633\u0631\u0645\u0627\u06cc\u0647 = D + Q = 20 + 40 = 60\n\n\u0648\u0632\u0646 \u0628\u062f\u0647\u06cc = D / \u06a9\u0644 \u0633\u0631\u0645\u0627\u06cc\u0647 = 20 / 60 = 1/3 \u2248 0.333 \n\u0648\u0632\u0646 \u0633\u0647\u0627\u0645 = Q / \u06a9\u0644 \u0633\u0631\u0645\u0627\u06cc\u0647 = 40 / 60 = 2/3 \u2248 0.666\n\n\u0633\u067e\u0633 \u0646\u0631\u062e \u0628\u0647\u0631\u0647 \u0628\u062f\u0647\u06cc \u0645\u0631\u0628\u0648\u0637 \u0628\u0647 \u0628\u0639\u062f \u0645\u0627\u0644\u06cc\u0627\u062a \u0631\u0627 \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u06cc\u200c\u06a9\u0646\u06cc\u0645: \nCost of Debt after tax = C \u00d7 (1 \u2013 t) = 25% \u00d7 (1 \u2013 0.4) = 25% \u00d7 0.6 = 15%\n\n\u062d\u0627\u0644\u0627 \u0647\u0632\u06cc\u0646\u0647 \u0633\u0631\u0645\u0627\u06cc\u0647 \u0645\u06cc\u0627\u0646\u06af\u06cc\u0646 \u0645\u0648\u0632\u0648\u0646 (WACC) \u0628\u0647 \u0635\u0648\u0631\u062a \u0632\u06cc\u0631 \u0627\u0633\u062a:\n\n\\[\n\\text{WACC} = (\u0648\u0632\u0646 \u0633\u0647\u0627\u0645) \\times R + (\u0648\u0632\u0646 \u0628\u062f\u0647\u06cc) \\times C \\times (1 - t)\n\\]\n\n\\[\n= 0.666 \\times 15\\% + 0.333 \\times 15\\% = 0.666 \\times 0.15 + 0.333 \\times 0.15 = 0.0999 + 0.0499 = 0.1498 \\approx 14.98\\%\n\\]\n\n*\u067e\u0627\u0633\u062e:* \u0647\u0632\u06cc\u0646\u0647 \u0633\u0631\u0645\u0627\u06cc\u0647 \u0633\u0627\u0644\u0627\u0646\u0647 \u062a\u0642\u0631\u06cc\u0628\u0627\u064b *15%* \u0627\u0633\u062a.\nUser: \u062f\u0631 \u0645\u0648\u0631\u062f \u062a\u0623\u062b\u06cc\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u0628\u0631 \u0641\u0631\u0622\u06cc\u0646\u062f\u0647\u0627\u06cc \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc \u062f\u0631 \u0633\u0627\u0632\u0645\u0627\u0646\u200c\u0647\u0627 \u062a\u0648\u0636\u06cc\u062d \u0628\u062f\u0647\nAssistant: *\u062a\u0623\u062b\u06cc\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u0628\u0631 \u0641\u0631\u0622\u06cc\u0646\u062f\u0647\u0627\u06cc \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc \u062f\u0631 \u0633\u0627\u0632\u0645\u0627\u0646\u200c\u0647\u0627*\n\n\u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u0646\u0642\u0634 \u0627\u0633\u0627\u0633\u06cc \u0648 \u062d\u06cc\u0627\u062a\u06cc \u062f\u0631 \u0641\u0631\u0622\u06cc\u0646\u062f\u0647\u0627\u06cc \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc \u0633\u0627\u0632\u0645\u0627\u0646\u200c\u0647\u0627 \u0627\u06cc\u0641\u0627 \u0645\u06cc\u200c\u06a9\u0646\u062f\u060c \u0632\u06cc\u0631\u0627 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u062f\u0642\u06cc\u0642 \u0648 \u0642\u0627\u0628\u0644 \u0627\u0637\u0645\u06cc\u0646\u0627\u0646 \u0645\u0627\u0644\u06cc \u0631\u0627 \u062f\u0631 \u0627\u062e\u062a\u06cc\u0627\u0631 \u0645\u062f\u06cc\u0631\u0627\u0646\u060c \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u0627\u0646\u060c \u0627\u0639\u062a\u0628\u0627\u0631\u062f\u0647\u0646\u062f\u06af\u0627\u0646 \u0648 \u0633\u0627\u06cc\u0631 \u0630\u06cc\u200c\u0646\u0641\u0639\u0627\u0646 \u0642\u0631\u0627\u0631 \u0645\u06cc\u200c\u062f\u0647\u062f. \u0628\u0631\u062e\u06cc \u0627\u0632 \u0645\u0647\u0645\u200c\u062a\u0631\u06cc\u0646 \u062a\u0623\u062b\u06cc\u0631\u0627\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u0628\u0631 \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc \u0639\u0628\u0627\u0631\u062a\u200c\u0627\u0646\u062f \u0627\u0632:\n\n1. *\u0627\u0631\u0627\u0626\u0647 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc \u0634\u0641\u0627\u0641 \u0648 \u0642\u0627\u0628\u0644 \u0627\u062a\u06a9\u0627* \n \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u0628\u0627 \u062b\u0628\u062a\u060c \u062f\u0633\u062a\u0647\u200c\u0628\u0646\u062f\u06cc \u0648 \u06af\u0632\u0627\u0631\u0634\u200c\u062f\u0647\u06cc \u062f\u0627\u062f\u0647\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u060c \u062a\u0635\u0648\u06cc\u0631\u06cc \u0648\u0627\u0636\u062d \u0627\u0632 \u0648\u0636\u0639\u06cc\u062a \u0645\u0627\u0644\u06cc \u0633\u0627\u0632\u0645\u0627\u0646\u060c \u0639\u0645\u0644\u06a9\u0631\u062f \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc \u0648 \u062c\u0631\u06cc\u0627\u0646\u200c\u0647\u0627\u06cc \u0646\u0642\u062f\u06cc \u0627\u0631\u0627\u0626\u0647 \u0645\u06cc\u200c\u06a9\u0646\u062f. \u0627\u06cc\u0646 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u067e\u0627\u06cc\u0647\u200c\u0627\u06cc \u0628\u0631\u0627\u06cc \u062a\u062d\u0644\u06cc\u0644 \u0648 \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc\u200c\u0647\u0627\u06cc \u0645\u062f\u06cc\u0631\u06cc\u062a\u06cc \u0648 \u0627\u0633\u062a\u0631\u0627\u062a\u0698\u06cc\u06a9 \u0647\u0633\u062a\u0646\u062f.\n\n2. *\u067e\u0634\u062a\u06cc\u0628\u0627\u0646\u06cc \u0627\u0632 \u062a\u0635\u0645\u06cc\u0645\u0627\u062a \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc \u0648 \u062a\u0627\u0645\u06cc\u0646 \u0645\u0627\u0644\u06cc* \n \u062f\u0627\u062f\u0647\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u0627\u0645\u06a9\u0627\u0646 \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0631\u06cc\u0633\u06a9 \u0648 \u0628\u0627\u0632\u062f\u0647 \u067e\u0631\u0648\u0698\u0647\u200c\u0647\u0627\u060c \u0645\u0646\u0627\u0628\u0639 \u062a\u0627\u0645\u06cc\u0646 \u0645\u0627\u0644\u06cc \u0645\u062e\u062a\u0644\u0641 \u0648 \u06a9\u0627\u0631\u0627\u06cc\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc\u200c\u0647\u0627 \u0631\u0627 \u0641\u0631\u0627\u0647\u0645 \u0645\u06cc\u200c\u06a9\u0646\u062f. \u0628\u0647 \u06a9\u0645\u06a9 \u0627\u06cc\u0646 \u0627\u0637\u0644\u0627\u0639\u0627\u062a\u060c \u0645\u062f\u06cc\u0631\u0627\u0646 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0646\u062f \u0628\u0647\u062a\u0631\u06cc\u0646 \u06af\u0632\u06cc\u0646\u0647\u200c\u0647\u0627 \u0631\u0627 \u0628\u0631\u0627\u06cc \u062a\u062e\u0635\u06cc\u0635 \u0645\u0646\u0627\u0628\u0639 \u0627\u0646\u062a\u062e\u0627\u0628 \u06a9\u0646\u0646\u062f.\n\n3. *\u06a9\u0645\u06a9 \u0628\u0647 \u0628\u0631\u0646\u0627\u0645\u0647\u200c\u0631\u06cc\u0632\u06cc \u0648 \u06a9\u0646\u062a\u0631\u0644 \u0628\u0648\u062f\u062c\u0647* \n \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc \u062f\u0642\u06cc\u0642 \u0628\u0647 \u0645\u062f\u06cc\u0631\u0627\u0646 \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u062f \u0628\u0648\u062f\u062c\u0647\u200c\u0647\u0627\u06cc \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc \u0648 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u0627\u06cc \u0631\u0627 \u0637\u0631\u0627\u062d\u06cc \u0646\u0645\u0648\u062f\u0647\u060c \u0639\u0645\u0644\u06a9\u0631\u062f \u0648\u0627\u0642\u0639\u06cc \u0631\u0627 \u0628\u0627 \u0628\u0648\u062f\u062c\u0647 \u0645\u0642\u0627\u06cc\u0633\u0647 \u06a9\u0646\u0646\u062f \u0648 \u062f\u0631 \u0635\u0648\u0631\u062a \u0646\u06cc\u0627\u0632 \u0627\u0642\u062f\u0627\u0645\u0627\u062a \u0627\u0635\u0644\u0627\u062d\u06cc \u0627\u062a\u062e\u0627\u0630 \u0646\u0645\u0627\u06cc\u0646\u062f.\n\n4. *\u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0639\u0645\u0644\u06a9\u0631\u062f \u0648 \u0645\u0633\u0626\u0648\u0644\u06cc\u062a\u200c\u067e\u0630\u06cc\u0631\u06cc* \n \u06af\u0632\u0627\u0631\u0634\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u0627\u0645\u06a9\u0627\u0646 \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0639\u0645\u0644\u06a9\u0631\u062f \u0628\u062e\u0634\u200c\u0647\u0627\u060c \u0648\u0627\u062d\u062f\u200c\u0647\u0627 \u0648 \u0645\u062f\u06cc\u0631\u06cc\u062a \u0631\u0627 \u0641\u0631\u0627\u0647\u0645 \u0648 \u0632\u0645\u06cc\u0646\u0647 \u0645\u0633\u0626\u0648\u0644\u06cc\u062a\u200c\u067e\u0630\u06cc\u0631\u06cc \u0631\u0627 \u0627\u06cc\u062c\u0627\u062f \u0645\u06cc\u200c\u06a9\u0646\u062f. \u0627\u06cc\u0646 \u0645\u0648\u0636\u0648\u0639 \u0628\u0627\u0639\u062b \u0628\u0647\u0628\u0648\u062f \u0645\u0633\u062a\u0645\u0631 \u0648 \u0627\u0646\u06af\u06cc\u0632\u0647\u200c\u0628\u062e\u0634\u06cc \u0628\u0647 \u06a9\u0627\u0631\u06a9\u0646\u0627\u0646 \u0645\u06cc\u200c\u0634\u0648\u062f.\n\n5. *\u0627\u0641\u0632\u0627\u06cc\u0634 \u0642\u0627\u0628\u0644\u06cc\u062a \u067e\u06cc\u0634\u200c\u0628\u06cc\u0646\u06cc \u0648 \u0645\u062f\u06cc\u0631\u06cc\u062a \u0631\u06cc\u0633\u06a9* \n \u0628\u0627 \u0628\u0631\u0631\u0633\u06cc \u0631\u0648\u0646\u062f\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u060c \u0646\u0633\u0628\u062a\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0648 \u062a\u062d\u0644\u06cc\u0644 \u06af\u0632\u0627\u0631\u0634\u200c\u0647\u0627\u060c \u0645\u062f\u06cc\u0631\u0627\u0646 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0646\u062f \u0645\u0633\u0627\u0626\u0644 \u0645\u0627\u0644\u06cc \u0622\u06cc\u0646\u062f\u0647 \u0631\u0627 \u067e\u06cc\u0634\u200c\u0628\u06cc\u0646\u06cc \u06a9\u0631\u062f\u0647 \u0648 \u0628\u0631\u0627\u06cc \u0645\u062f\u06cc\u0631\u06cc\u062a \u0631\u06cc\u0633\u06a9\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0628\u0631\u0646\u0627\u0645\u0647\u200c\u0631\u06cc\u0632\u06cc \u06a9\u0646\u0646\u062f.\n\n6. *\u062a\u0633\u0647\u06cc\u0644 \u0627\u0631\u062a\u0628\u0627\u0637 \u0628\u0627 \u0630\u06cc\u200c\u0646\u0641\u0639\u0627\u0646 \u062e\u0627\u0631\u062c\u06cc* \n \u0627\u0631\u0627\u0626\u0647 \u06af\u0632\u0627\u0631\u0634\u200c\u0647\u0627\u06cc \u0634\u0641\u0627\u0641 \u0648 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f \u0645\u0648\u062c\u0628 \u062c\u0644\u0628 \u0627\u0639\u062a\u0645\u0627\u062f \u0633\u0647\u0627\u0645\u062f\u0627\u0631\u0627\u0646\u060c \u0628\u0627\u0646\u06a9\u200c\u0647\u0627\u060c \u0633\u0627\u0632\u0645\u0627\u0646\u200c\u0647\u0627\u06cc \u0646\u0638\u0627\u0631\u062a\u06cc \u0648 \u0633\u0627\u06cc\u0631 \u0630\u06cc\u200c\u0646\u0641\u0639\u0627\u0646 \u0634\u062f\u0647 \u0648 \u0634\u0631\u0627\u06cc\u0637 \u0628\u0647\u062a\u0631\u06cc \u0628\u0631\u0627\u06cc \u062c\u0630\u0628 \u0633\u0631\u0645\u0627\u06cc\u0647 \u0648 \u0647\u0645\u06a9\u0627\u0631\u06cc\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0641\u0631\u0627\u0647\u0645 \u0645\u06cc\u200c\u06a9\u0646\u062f.\n\n---\n\n\u0628\u0647 \u0637\u0648\u0631 \u062e\u0644\u0627\u0635\u0647\u060c \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u0628\u0627 \u0641\u0631\u0627\u0647\u0645 \u0622\u0648\u0631\u062f\u0646 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u062f\u0642\u06cc\u0642\u060c \u0628\u0647\u200c\u0645\u0648\u0642\u0639 \u0648 \u0642\u0627\u0628\u0644 \u0627\u0639\u062a\u0645\u0627\u062f\u060c \u0632\u06cc\u0631\u0628\u0646\u0627\u06cc \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc\u200c\u0647\u0627\u06cc \u0647\u0648\u0634\u0645\u0646\u062f\u0627\u0646\u0647 \u0648 \u0627\u0633\u062a\u0631\u0627\u062a\u0698\u06cc\u06a9 \u062f\u0631 \u0633\u0627\u0632\u0645\u0627\u0646\u200c\u0647\u0627\u0633\u062a \u0648 \u0646\u0642\u0634 \u06a9\u0644\u06cc\u062f\u06cc \u062f\u0631 \u0631\u0634\u062f\u060c \u067e\u0627\u06cc\u062f\u0627\u0631\u06cc \u0648 \u0645\u0648\u0641\u0642\u06cc\u062a \u0622\u0646\u200c\u0647\u0627 \u0627\u06cc\u0641\u0627 \u0645\u06cc\u200c\u06a9\u0646\u062f.\nUser: \u062f\u0631 \u0628\u0627\u0631\u0647 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc \u0634\u0641\u0627\u0641 \u0648 \u0642\u0627\u0628\u0644 \u0627\u062a\u06a9\u0627 \u0628\u06cc\u0634\u062a\u0631 \u062a\u0648\u0636\u06cc\u062d \u0628\u062f\u0647\nAssistant: _\u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc \u0634\u0641\u0627\u0641 \u0648 \u0642\u0627\u0628\u0644 \u0627\u062a\u06a9\u0627_\n\n\u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc \u0634\u0641\u0627\u0641 \u0628\u0647 \u0645\u0639\u0646\u0627\u06cc \u06af\u0632\u0627\u0631\u0634\u200c\u0647\u0627\u06cc\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0628\u0647 \u0648\u0636\u0648\u062d \u0648 \u0628\u062f\u0648\u0646 \u0627\u0628\u0647\u0627\u0645\u060c \u0648\u0636\u0639\u06cc\u062a \u0645\u0627\u0644\u06cc\u060c \u0639\u0645\u0644\u06a9\u0631\u062f \u0648 \u062c\u0631\u06cc\u0627\u0646\u200c\u0647\u0627\u06cc \u0646\u0642\u062f\u06cc \u06cc\u06a9 \u0633\u0627\u0632\u0645\u0627\u0646 \u0631\u0627 \u0628\u0647 \u062a\u0635\u0648\u06cc\u0631 \u0645\u06cc\u200c\u06a9\u0634\u0646\u062f. \u0627\u06cc\u0646 \u0634\u0641\u0627\u0641\u06cc\u062a \u0628\u0627\u0639\u062b \u0645\u06cc\u200c\u0634\u0648\u062f \u062a\u0645\u0627\u0645\u06cc \u0630\u06cc\u200c\u0646\u0641\u0639\u0627\u0646 \u0634\u0627\u0645\u0644 \u0645\u062f\u06cc\u0631\u0627\u0646\u060c \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u0627\u0646\u060c \u0627\u0639\u062a\u0628\u0627\u0631\u062f\u0647\u0646\u062f\u06af\u0627\u0646 \u0648 \u0646\u0627\u0638\u0631\u0627\u0646 \u0628\u062a\u0648\u0627\u0646\u0646\u062f \u062a\u0635\u0648\u06cc\u0631 \u0648\u0627\u0642\u0639\u06cc \u0648 \u062f\u0642\u06cc\u0642\u06cc \u0627\u0632 \u0648\u0636\u0639\u06cc\u062a \u0645\u0627\u0644\u06cc \u0622\u0646 \u0633\u0627\u0632\u0645\u0627\u0646 \u0628\u062f\u0633\u062a \u0622\u0648\u0631\u0646\u062f.\n\n---\n\n*\u0648\u06cc\u0698\u06af\u06cc\u200c\u0647\u0627\u06cc \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc \u0634\u0641\u0627\u0641:*\n\n- _\u06a9\u0627\u0645\u0644 \u0628\u0648\u062f\u0646:_ \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0628\u0627\u06cc\u062f \u062c\u0627\u0645\u0639 \u0648 \u0647\u0645\u0647\u200c\u062c\u0627\u0646\u0628\u0647 \u0628\u0627\u0634\u062f\u060c \u0628\u0647 \u0637\u0648\u0631\u06cc \u06a9\u0647 \u0647\u06cc\u0686 \u0646\u06a9\u062a\u0647 \u0645\u0647\u0645\u06cc \u0627\u0632 \u062f\u06cc\u062f \u0627\u0633\u062a\u0641\u0627\u062f\u0647\u200c\u06a9\u0646\u0646\u062f\u06af\u0627\u0646 \u067e\u0646\u0647\u0627\u0646 \u0646\u0645\u0627\u0646\u062f.\n\n- _\u0642\u0627\u0628\u0644 \u0641\u0647\u0645 \u0628\u0648\u062f\u0646:_ \u06af\u0632\u0627\u0631\u0634\u200c\u0647\u0627 \u0628\u0647 \u0632\u0628\u0627\u0646 \u0633\u0627\u062f\u0647\u060c \u0645\u0646\u0638\u0645 \u0648 \u0642\u0627\u0628\u0644 \u062f\u0631\u06a9 \u0627\u0631\u0627\u0626\u0647 \u0634\u0648\u0646\u062f \u062a\u0627 \u0627\u0641\u0631\u0627\u062f \u0628\u0627 \u0633\u0637\u0648\u062d \u0645\u062e\u062a\u0644\u0641 \u062f\u0627\u0646\u0634 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u062a\u0648\u0627\u0646\u0646\u062f \u0622\u0646 \u0631\u0627 \u062a\u062d\u0644\u06cc\u0644 \u06a9\u0646\u0646\u062f.\n\n- _\u062f\u0633\u062a\u0631\u0633\u06cc \u0622\u0633\u0627\u0646:_ \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0628\u0627\u06cc\u062f \u062f\u0631 \u0632\u0645\u0627\u0646 \u0645\u0646\u0627\u0633\u0628 \u0648 \u0628\u0627 \u0633\u0647\u0648\u0644\u062a \u062f\u0631 \u0627\u062e\u062a\u06cc\u0627\u0631 \u0630\u06cc\u200c\u0646\u0641\u0639\u0627\u0646 \u0642\u0631\u0627\u0631 \u06af\u06cc\u0631\u062f.\n\n- _\u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0639\u06cc\u0646\u06cc:_ \u062f\u0627\u062f\u0647\u200c\u0647\u0627 \u0628\u0627\u06cc\u062f \u0628\u0631 \u0627\u0633\u0627\u0633 \u0645\u0639\u06cc\u0627\u0631\u0647\u0627\u06cc \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f \u0648 \u0642\u0627\u0628\u0644 \u0627\u0646\u062f\u0627\u0632\u0647\u200c\u06af\u06cc\u0631\u06cc \u0627\u0631\u0627\u0626\u0647 \u0634\u0648\u0646\u062f\u060c \u0628\u0647 \u06af\u0648\u0646\u0647\u200c\u0627\u06cc \u06a9\u0647 \u062a\u062d\u0644\u06cc\u0644\u06af\u0631\u0627\u0646 \u0628\u062a\u0648\u0627\u0646\u0646\u062f \u0622\u0646\u200c\u0647\u0627 \u0631\u0627 \u0628\u062f\u0648\u0646 \u0633\u0648\u06af\u06cc\u0631\u06cc \u0628\u0631\u0631\u0633\u06cc \u06a9\u0646\u0646\u062f.\n\n---\n\n*\u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc \u0642\u0627\u0628\u0644 \u0627\u062a\u06a9\u0627 \u0628\u0647 \u0686\u0647 \u0645\u0639\u0646\u0627\u0633\u062a\u061f*\n\n\u0642\u0627\u0628\u0644 \u0627\u062a\u06a9\u0627 \u0628\u0648\u062f\u0646 \u06cc\u0639\u0646\u06cc \u0627\u06cc\u0646\u06a9\u0647 \u06a9\u0627\u0631\u0628\u0631\u0627\u0646 \u0628\u0647 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u06af\u0632\u0627\u0631\u0634 \u0634\u062f\u0647 \u0627\u0639\u062a\u0645\u0627\u062f \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u0646\u062f \u0648 \u0628\u062a\u0648\u0627\u0646\u0646\u062f \u0628\u0631 \u0627\u0633\u0627\u0633 \u0622\u0646 \u062a\u0635\u0645\u06cc\u0645\u0627\u062a \u0645\u0647\u0645\u06cc \u0627\u062a\u062e\u0627\u0630 \u06a9\u0646\u0646\u062f. \u0628\u0631\u0627\u06cc \u0627\u06cc\u0646\u200c\u06a9\u0647 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc \u0642\u0627\u0628\u0644 \u0627\u062a\u06a9\u0627 \u0628\u0627\u0634\u062f\u060c \u0628\u0627\u06cc\u062f:\n\n- _\u0648\u0627\u0642\u0639\u06cc\u062a \u0631\u0627 \u0628\u0647 \u062f\u0631\u0633\u062a\u06cc \u0645\u0646\u0639\u06a9\u0633 \u06a9\u0646\u062f:_ \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0628\u0627\u06cc\u062f \u062f\u0642\u06cc\u0642 \u0628\u0648\u062f\u0647 \u0648 \u0628\u0647 \u0647\u06cc\u0686 \u0639\u0646\u0648\u0627\u0646 \u062a\u062d\u0631\u06cc\u0641 \u06cc\u0627 \u062f\u0633\u062a\u06a9\u0627\u0631\u06cc \u0646\u0634\u062f\u0647 \u0628\u0627\u0634\u062f.\n\n- _\u062b\u0628\u0627\u062a \u062f\u0631 \u06af\u0632\u0627\u0631\u0634\u200c \u062f\u0647\u06cc:_ \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0628\u0647 \u0635\u0648\u0631\u062a \u067e\u06cc\u0648\u0633\u062a\u0647 \u0648 \u0645\u0646\u0638\u0645 \u0627\u0631\u0627\u0626\u0647 \u0634\u0648\u062f \u062a\u0627 \u0631\u0648\u0646\u062f\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0642\u0627\u0628\u0644 \u0631\u0635\u062f \u0628\u0627\u0634\u0646\u062f.\n\n- _\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0648 \u0634\u0648\u0627\u0647\u062f \u06a9\u0627\u0641\u06cc:_ \u0627\u0631\u0627\u0626\u0647 \u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0648 \u0645\u062f\u0627\u0631\u06a9 \u067e\u0634\u062a\u06cc\u0628\u0627\u0646 \u0628\u0631\u0627\u06cc \u0627\u0631\u0642\u0627\u0645 \u06af\u0632\u0627\u0631\u0634 \u0634\u062f\u0647 \u0648\u062c\u0648\u062f \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u062f.\n\n- _\u062a\u0623\u06cc\u06cc\u062f \u062a\u0648\u0633\u0637 \u062d\u0633\u0627\u0628\u0631\u0633 \u0645\u0633\u062a\u0642\u0644:_ \u06af\u0632\u0627\u0631\u0634\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0645\u0648\u0631\u062f \u0628\u0631\u0631\u0633\u06cc \u0648 \u062a\u0623\u06cc\u06cc\u062f \u0645\u0648\u0633\u0633\u0627\u062a \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0628\u06cc\u0631\u0648\u0646\u06cc \u0642\u0631\u0627\u0631 \u06af\u0631\u0641\u062a\u0647 \u0628\u0627\u0634\u0646\u062f.\n\n---\n\n*\u0627\u0647\u0645\u06cc\u062a \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc \u0634\u0641\u0627\u0641 \u0648 \u0642\u0627\u0628\u0644 \u0627\u062a\u06a9\u0627:*\n\n- \u0627\u06cc\u062c\u0627\u062f \u0627\u0639\u062a\u0645\u0627\u062f \u062f\u0631 \u0628\u06cc\u0646 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u0627\u0646 \u0648 \u0628\u0627\u0632\u0627\u0631\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \n- \u062a\u0633\u0647\u06cc\u0644 \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc\u200c\u0647\u0627\u06cc \u0645\u062f\u06cc\u0631\u06cc\u062a\u06cc \u0648 \u0627\u0633\u062a\u0631\u0627\u062a\u0698\u06cc\u06a9 \n- \u06a9\u0645\u06a9 \u0628\u0647 \u067e\u06cc\u0634\u06af\u06cc\u0631\u06cc \u0627\u0632 \u062a\u0642\u0644\u0628 \u0648 \u0633\u0648\u0621\u0627\u0633\u062a\u0641\u0627\u062f\u0647\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \n- \u0627\u0631\u062a\u0642\u0627\u0621 \u06a9\u06cc\u0641\u06cc\u062a \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u0645\u0627\u0644\u06cc \u0648 \u0631\u0639\u0627\u06cc\u062a \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627 \n- \u0628\u0633\u062a\u0631 \u0645\u0646\u0627\u0633\u0628\u06cc \u0628\u0631\u0627\u06cc \u062c\u0630\u0628 \u0633\u0631\u0645\u0627\u06cc\u0647 \u0648 \u062a\u0627\u0645\u06cc\u0646 \u0645\u0627\u0644\u06cc \n\n---\n\n\u062f\u0631 \u0645\u062c\u0645\u0648\u0639\u060c \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc \u0634\u0641\u0627\u0641 \u0648 \u0642\u0627\u0628\u0644 \u0627\u062a\u06a9\u0627\u060c \u0633\u062a\u0648\u0646 \u0641\u0642\u0631\u0627\u062a \u0641\u0631\u0622\u06cc\u0646\u062f\u0647\u0627\u06cc \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc \u062f\u0642\u06cc\u0642 \u0648 \u0645\u0646\u0635\u0641\u0627\u0646\u0647 \u062f\u0631 \u0647\u0631 \u0633\u0627\u0632\u0645\u0627\u0646\u06cc \u0627\u0633\u062a \u0648 \u0646\u0642\u0634 \u0645\u062d\u0648\u0631\u06cc \u062f\u0631 \u0645\u0648\u0641\u0642\u06cc\u062a \u0648 \u067e\u0627\u06cc\u062f\u0627\u0631\u06cc \u0628\u0644\u0646\u062f\u0645\u062f\u062a \u0622\u0646 \u0627\u06cc\u0641\u0627 \u0645\u06cc\u200c\u06a9\u0646\u062f.\nUser: \u062d\u0627\u0644\u0627 \u062f\u0631 \u0645\u0648\u0631\u062f \u067e\u0634\u062a\u06cc\u0628\u0627\u0646\u06cc \u0627\u0632 \u062a\u0635\u0645\u06cc\u0645\u0627\u062a \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc \u0648 \u062a\u0627\u0645\u06cc\u0646 \u0645\u0627\u0644\u06cc\u00a0 \u062a\u0648\u0636\u06cc\u062d \u0628\u06cc\u0634\u062a\u0631\u06cc \u0628\u062f\u0647\nAssistant: _\u067e\u0634\u062a\u06cc\u0628\u0627\u0646\u06cc \u0627\u0632 \u062a\u0635\u0645\u06cc\u0645\u0627\u062a \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc \u0648 \u062a\u0623\u0645\u06cc\u0646 \u0645\u0627\u0644\u06cc_\n\n\u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u0646\u0642\u0634 \u06a9\u0644\u06cc\u062f\u06cc \u062f\u0631 \u0641\u0631\u0622\u06cc\u0646\u062f\u0647\u0627\u06cc \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc \u0648 \u062a\u0623\u0645\u06cc\u0646 \u0645\u0627\u0644\u06cc \u0633\u0627\u0632\u0645\u0627\u0646\u200c\u0647\u0627 \u062f\u0627\u0631\u062f\u060c \u0632\u06cc\u0631\u0627 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u062f\u0642\u06cc\u0642 \u0648 \u0628\u0647\u200c\u0645\u0648\u0642\u0639 \u0645\u0627\u0644\u06cc \u0631\u0627 \u0627\u0631\u0627\u0626\u0647 \u0645\u06cc\u200c\u062f\u0647\u062f \u06a9\u0647 \u067e\u0627\u06cc\u0647 \u0648 \u0627\u0633\u0627\u0633 \u062a\u062d\u0644\u06cc\u0644\u200c\u0647\u0627\u06cc \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u0648 \u0645\u0627\u0644\u06cc \u0627\u0633\u062a. \u0627\u06cc\u0646 \u067e\u0634\u062a\u06cc\u0628\u0627\u0646\u06cc \u0628\u0647 \u0634\u06a9\u0644\u200c\u0647\u0627\u06cc \u0632\u06cc\u0631 \u062a\u062d\u0642\u0642 \u0645\u06cc\u200c\u06cc\u0627\u0628\u062f:\n\n1. *\u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0631\u06cc\u0633\u06a9 \u0648 \u0628\u0627\u0632\u062f\u0647 \u067e\u0631\u0648\u0698\u0647\u200c\u0647\u0627:* \n \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0647 \u0645\u062f\u06cc\u0631\u0627\u0646 \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u062f \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u060c \u062f\u0631\u0622\u0645\u062f\u0647\u0627 \u0648 \u0633\u0648\u062f\u0622\u0648\u0631\u06cc \u067e\u0631\u0648\u0698\u0647\u200c\u0647\u0627\u06cc \u0645\u062e\u062a\u0644\u0641 \u0631\u0627 \u0645\u062d\u0627\u0633\u0628\u0647 \u06a9\u0646\u0646\u062f \u0648 \u0631\u06cc\u0633\u06a9\u200c\u0647\u0627\u06cc \u0645\u0631\u062a\u0628\u0637 \u0628\u0627 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc\u200c\u0647\u0627 \u0631\u0627 \u0628\u0647\u062a\u0631 \u0628\u0634\u0646\u0627\u0633\u0646\u062f. \u062f\u0627\u062f\u0647\u200c\u0647\u0627\u06cc \u062f\u0642\u06cc\u0642 \u0639\u0645\u0644\u06a9\u0631\u062f \u0645\u0627\u0644\u06cc \u06af\u0630\u0634\u062a\u0647 \u0648 \u067e\u06cc\u0634\u200c\u0628\u06cc\u0646\u06cc\u200c\u0647\u0627\u06cc \u0622\u062a\u06cc\u060c \u0627\u0645\u06a9\u0627\u0646 \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc \u0622\u06af\u0627\u0647\u0627\u0646\u0647 \u062f\u0631\u0628\u0627\u0631\u0647 \u062a\u062e\u0635\u06cc\u0635 \u0645\u0646\u0627\u0628\u0639 \u0631\u0627 \u0641\u0631\u0627\u0647\u0645 \u0645\u06cc\u200c\u06a9\u0646\u062f.\n\n2. *\u062a\u0639\u06cc\u06cc\u0646 \u0633\u0627\u062e\u062a\u0627\u0631 \u0628\u0647\u06cc\u0646\u0647 \u062a\u0623\u0645\u06cc\u0646 \u0645\u0627\u0644\u06cc:* \n \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u062a\u0648\u0627\u0646\u0627\u06cc\u06cc \u0634\u0631\u06a9\u062a \u062f\u0631 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0628\u0647\u06cc\u0646\u0647 \u0627\u0632 \u0645\u0646\u0627\u0628\u0639 \u0645\u0627\u0644\u06cc \u0631\u0627 \u0646\u0634\u0627\u0646 \u0645\u06cc\u200c\u062f\u0647\u062f \u0648 \u0628\u0647 \u0645\u062f\u06cc\u0631\u0627\u0646 \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u062f \u062a\u0631\u06a9\u06cc\u0628 \u0645\u0646\u0627\u0633\u0628\u06cc \u0628\u06cc\u0646 \u0628\u062f\u0647\u06cc \u0648 \u0633\u0631\u0645\u0627\u06cc\u0647 (\u062d\u0642\u0648\u0642 \u0635\u0627\u062d\u0628\u0627\u0646 \u0633\u0647\u0627\u0645) \u0627\u0646\u062a\u062e\u0627\u0628 \u06a9\u0646\u0646\u062f \u062a\u0627 \u0647\u0632\u06cc\u0646\u0647 \u0633\u0631\u0645\u0627\u06cc\u0647 \u0631\u0627 \u06a9\u0627\u0647\u0634 \u062f\u0627\u062f\u0647 \u0648 \u0631\u06cc\u0633\u06a9 \u0645\u0627\u0644\u06cc \u0631\u0627 \u0645\u062f\u06cc\u0631\u06cc\u062a \u06a9\u0646\u0646\u062f.\n\n3. *\u062a\u062d\u0644\u06cc\u0644 \u062c\u0631\u06cc\u0627\u0646\u200c\u0647\u0627\u06cc \u0646\u0642\u062f\u06cc:* \n \u0628\u0631\u0631\u0633\u06cc \u062c\u0631\u06cc\u0627\u0646\u200c\u0647\u0627\u06cc \u0646\u0642\u062f\u06cc \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc \u0648 \u0645\u0627\u0644\u06cc \u0628\u0647 \u0645\u062f\u06cc\u0631\u0627\u0646 \u0627\u0645\u06a9\u0627\u0646 \u0645\u06cc\u200c\u062f\u0647\u062f \u062a\u0648\u0627\u0646\u0627\u06cc\u06cc \u0634\u0631\u06a9\u062a \u062f\u0631 \u067e\u0631\u062f\u0627\u062e\u062a \u0628\u062f\u0647\u06cc\u200c\u0647\u0627\u060c \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc \u062c\u062f\u06cc\u062f \u0648 \u062a\u0648\u0632\u06cc\u0639 \u0633\u0648\u062f \u0631\u0627 \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u06a9\u0646\u0646\u062f. \u0627\u06cc\u0646 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u062d\u06cc\u0627\u062a\u06cc \u0628\u0631\u0627\u06cc \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc \u062f\u0631 \u062e\u0635\u0648\u0635 \u062c\u0630\u0628 \u0645\u0646\u0627\u0628\u0639 \u0645\u0627\u0644\u06cc \u06cc\u0627 \u0628\u0627\u0632\u067e\u0631\u062f\u0627\u062e\u062a \u0628\u062f\u0647\u06cc\u200c\u0647\u0627 \u0627\u0633\u062a.\n\n4. *\u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0645\u0646\u0627\u0628\u0639 \u0645\u0627\u0644\u06cc \u0648 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647:* \n \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u0646\u0631\u062e\u200c\u0647\u0627\u06cc \u0628\u0647\u0631\u0647\u060c \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u0627\u0633\u062a\u0647\u0644\u0627\u06a9 \u0648 \u0633\u0627\u06cc\u0631 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u0645\u0631\u062a\u0628\u0637 \u0628\u0627 \u0645\u0646\u0627\u0628\u0639 \u0645\u0627\u0644\u06cc \u0645\u062e\u062a\u0644\u0641 \u0631\u0627 \u0628\u0647 \u0648\u0636\u0648\u062d \u0645\u0634\u062e\u0635 \u0645\u06cc\u200c\u06a9\u0646\u062f \u0648 \u0628\u0647 \u0645\u062f\u06cc\u0631\u0627\u0646 \u062f\u0631 \u0627\u0646\u062a\u062e\u0627\u0628 \u0627\u0631\u0632\u0627\u0646\u200c\u062a\u0631\u06cc\u0646 \u0648 \u0645\u0624\u062b\u0631\u062a\u0631\u06cc\u0646 \u0631\u0648\u0634\u200c\u0647\u0627\u06cc \u062a\u0623\u0645\u06cc\u0646 \u0645\u0627\u0644\u06cc \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u062f.\n\n5. *\u067e\u06cc\u0634\u200c\u0628\u06cc\u0646\u06cc\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0648 \u0628\u0648\u062f\u062c\u0647\u200c\u0631\u06cc\u0632\u06cc:* \n \u0628\u0627 \u0627\u0631\u0627\u0626\u0647 \u06af\u0632\u0627\u0631\u0634\u200c\u0647\u0627\u06cc \u062f\u0648\u0631\u0647\u200c\u0627\u06cc \u0648 \u067e\u06cc\u0634\u200c\u0628\u06cc\u0646\u06cc\u200c\u0647\u0627\u060c \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u0627\u0645\u06a9\u0627\u0646 \u0628\u0631\u0646\u0627\u0645\u0647\u200c\u0631\u06cc\u0632\u06cc \u0645\u0627\u0644\u06cc \u062f\u0642\u06cc\u0642\u200c\u062a\u0631 \u0631\u0627 \u0641\u0631\u0627\u0647\u0645 \u0645\u06cc\u200c\u0622\u0648\u0631\u062f \u0648 \u0627\u06cc\u0646 \u0645\u0648\u0636\u0648\u0639 \u062a\u0623\u062b\u06cc\u0631 \u0645\u0633\u062a\u0642\u06cc\u0645 \u0628\u0631 \u0645\u0648\u0641\u0642\u06cc\u062a \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc\u200c\u0647\u0627 \u0648 \u062c\u0630\u0628 \u0645\u0646\u0627\u0628\u0639 \u0645\u0627\u0644\u06cc \u062f\u0627\u0631\u062f.\n\n6. *\u0627\u0641\u0634\u0627\u06cc \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0634\u0641\u0627\u0641 \u0628\u0647 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u0627\u0646 \u0648 \u0627\u0639\u062a\u0628\u0627\u0631\u062f\u0647\u0646\u062f\u06af\u0627\u0646:* \n \u06af\u0632\u0627\u0631\u0634\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0634\u0641\u0627\u0641 \u0642\u0627\u0628\u0644\u06cc\u062a\u06cc \u0631\u0627 \u0628\u0631\u0627\u06cc \u062c\u0644\u0628 \u0627\u0639\u062a\u0645\u0627\u062f \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u0627\u0646 \u0648 \u0628\u0627\u0646\u06a9\u200c\u0647\u0627 \u0627\u06cc\u062c\u0627\u062f \u0645\u06cc\u200c\u06a9\u0646\u062f \u0648 \u0634\u0631\u0627\u06cc\u0637 \u0628\u0647\u062a\u0631\u06cc \u0628\u0631\u0627\u06cc \u062f\u0631\u06cc\u0627\u0641\u062a \u0645\u0646\u0627\u0628\u0639 \u0645\u0627\u0644\u06cc \u0641\u0631\u0627\u0647\u0645 \u0645\u06cc\u200c\u0633\u0627\u0632\u062f.\n\n---\n\n\u062f\u0631 \u0646\u062a\u06cc\u062c\u0647\u060c \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u0628\u0627 \u0627\u0631\u0627\u0626\u0647 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0639\u06cc\u0646\u06cc\u060c \u062f\u0642\u06cc\u0642 \u0648 \u0642\u0627\u0628\u0644 \u0627\u062a\u06a9\u0627\u060c \u0645\u062f\u06cc\u0631\u0627\u0646 \u0631\u0627 \u0642\u0627\u062f\u0631 \u0645\u06cc\u200c\u0633\u0627\u0632\u062f \u062a\u0635\u0645\u06cc\u0645\u0627\u062a \u0628\u0647\u06cc\u0646\u0647\u200c\u0627\u06cc \u062f\u0631 \u0632\u0645\u06cc\u0646\u0647 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc \u0648 \u062a\u0623\u0645\u06cc\u0646 \u0645\u0627\u0644\u06cc \u0627\u062a\u062e\u0627\u0630 \u06a9\u0646\u0646\u062f \u06a9\u0647 \u0645\u0646\u062c\u0631 \u0628\u0647 \u0631\u0634\u062f \u0648 \u062a\u0648\u0633\u0639\u0647 \u067e\u0627\u06cc\u062f\u0627\u0631 \u0633\u0627\u0632\u0645\u0627\u0646 \u0645\u06cc\u200c\u0634\u0648\u062f.\nUser: \u062d\u0627\u0644\u0627 \u0627\u0632 \u06a9\u0645\u06a9 \u0628\u0647 \u0628\u0631\u0646\u0627\u0645\u0647\u200c\u0631\u06cc\u0632\u06cc \u0648 \u06a9\u0646\u062a\u0631\u0644 \u0628\u0648\u062f\u062c\u0647\u00a0\u0628\u06cc\u0634\u062a\u0631 \u0628\u06af\u0648\nAssistant: _\u06a9\u0645\u06a9 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u0628\u0647 \u0628\u0631\u0646\u0627\u0645\u0647\u200c\u0631\u06cc\u0632\u06cc \u0648 \u06a9\u0646\u062a\u0631\u0644 \u0628\u0648\u062f\u062c\u0647_\n\n\u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u0646\u0642\u0634 \u0628\u0633\u06cc\u0627\u0631 \u0645\u0647\u0645\u06cc \u062f\u0631 \u0641\u0631\u0622\u06cc\u0646\u062f \u0628\u0631\u0646\u0627\u0645\u0647\u200c\u0631\u06cc\u0632\u06cc \u0648 \u06a9\u0646\u062a\u0631\u0644 \u0628\u0648\u062f\u062c\u0647 \u062f\u0631 \u0633\u0627\u0632\u0645\u0627\u0646\u200c\u0647\u0627 \u0627\u06cc\u0641\u0627 \u0645\u06cc\u200c\u06a9\u0646\u062f. \u0627\u06cc\u0646 \u0641\u0631\u0622\u06cc\u0646\u062f\u0647\u0627 \u0628\u0631\u0627\u06cc \u0645\u062f\u06cc\u0631\u06cc\u062a \u0645\u0624\u062b\u0631 \u0645\u0646\u0627\u0628\u0639\u060c \u062a\u062d\u0642\u0642 \u0627\u0647\u062f\u0627\u0641 \u0645\u0627\u0644\u06cc \u0648 \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc \u0648 \u0627\u0641\u0632\u0627\u06cc\u0634 \u06a9\u0627\u0631\u0627\u06cc\u06cc \u0633\u0627\u0632\u0645\u0627\u0646 \u062d\u06cc\u0627\u062a\u06cc \u0647\u0633\u062a\u0646\u062f. \u0646\u0642\u0634 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u062f\u0631 \u0627\u06cc\u0646 \u062d\u0648\u0632\u0647 \u0634\u0627\u0645\u0644 \u0645\u0648\u0627\u0631\u062f \u0632\u06cc\u0631 \u0627\u0633\u062a:\n\n1. *\u062a\u0639\u06cc\u06cc\u0646 \u0628\u0648\u062f\u062c\u0647\u200c\u0647\u0627\u06cc \u0648\u0627\u0642\u0639\u06cc \u0648 \u0642\u0627\u0628\u0644 \u0627\u062c\u0631\u0627:* \n \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u0628\u0627 \u0627\u0631\u0627\u0626\u0647 \u062f\u0627\u062f\u0647\u200c\u0647\u0627\u06cc \u062f\u0642\u06cc\u0642 \u0648 \u0645\u0633\u062a\u0646\u062f \u0627\u0632 \u062f\u0631\u0622\u0645\u062f\u0647\u0627\u060c \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u060c \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627 \u0648 \u0628\u062f\u0647\u06cc\u200c\u0647\u0627\u060c \u0645\u0628\u0646\u0627\u06cc \u0642\u0627\u0628\u0644 \u0627\u0639\u062a\u0645\u0627\u062f\u06cc \u0628\u0631\u0627\u06cc \u062a\u062f\u0648\u06cc\u0646 \u0628\u0648\u062f\u062c\u0647\u200c\u0647\u0627\u06cc \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc \u0648 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u0627\u06cc \u0641\u0631\u0627\u0647\u0645 \u0645\u06cc\u200c\u06a9\u0646\u062f. \u0627\u06cc\u0646 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u062f \u062a\u0627 \u0628\u0648\u062f\u062c\u0647\u200c\u0647\u0627 \u0628\u0631 \u0627\u0633\u0627\u0633 \u0648\u0627\u0642\u0639\u06cc\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0634\u0631\u06a9\u062a \u0648 \u0634\u0631\u0627\u06cc\u0637 \u0628\u0627\u0632\u0627\u0631 \u062a\u0646\u0638\u06cc\u0645 \u0634\u0648\u0646\u062f \u0648 \u0627\u0647\u062f\u0627\u0641 \u0642\u0627\u0628\u0644 \u062f\u0633\u062a\u06cc\u0627\u0628\u06cc \u062a\u0639\u06cc\u06cc\u0646 \u06af\u0631\u062f\u062f.\n\n2. *\u06a9\u0646\u062a\u0631\u0644 \u0627\u062c\u0631\u0627\u06cc \u0628\u0648\u062f\u062c\u0647:* \n \u0627\u0632 \u0637\u0631\u06cc\u0642 \u06af\u0632\u0627\u0631\u0634\u200c\u0647\u0627\u06cc \u062f\u0648\u0631\u0647\u200c\u0627\u06cc \u0645\u0627\u0644\u06cc\u060c \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u0627\u0645\u06a9\u0627\u0646 \u0645\u0642\u0627\u06cc\u0633\u0647 \u0645\u06cc\u0627\u0646 \u0627\u0631\u0642\u0627\u0645 \u0648\u0627\u0642\u0639\u06cc \u0648 \u0628\u0648\u062f\u062c\u0647 \u0628\u0631\u0646\u0627\u0645\u0647\u200c\u0631\u06cc\u0632\u06cc\u200c\u0634\u062f\u0647 \u0631\u0627 \u0641\u0631\u0627\u0647\u0645 \u0645\u06cc\u200c\u06a9\u0646\u062f. \u0627\u06cc\u0646 \u0645\u0642\u0627\u06cc\u0633\u0647 \u0646\u0634\u0627\u0646 \u0645\u06cc\u200c\u062f\u0647\u062f \u06a9\u0647 \u06a9\u062f\u0627\u0645 \u0628\u062e\u0634\u200c\u0647\u0627 \u062f\u0631 \u0686\u0627\u0631\u0686\u0648\u0628 \u0628\u0648\u062f\u062c\u0647 \u062d\u0631\u06a9\u062a \u06a9\u0631\u062f\u0647\u200c\u0627\u0646\u062f \u0648 \u06a9\u062f\u0627\u0645 \u0628\u062e\u0634\u200c\u0647\u0627 \u0627\u0632 \u0622\u0646 \u0645\u0646\u062d\u0631\u0641 \u0634\u062f\u0647\u200c\u0627\u0646\u062f.\n\n3. *\u0634\u0646\u0627\u0633\u0627\u06cc\u06cc \u0648 \u062a\u062d\u0644\u06cc\u0644 \u0627\u0646\u062d\u0631\u0627\u0641\u0627\u062a:* \n \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u0628\u0647 \u0634\u0646\u0627\u0633\u0627\u06cc\u06cc \u0627\u0646\u062d\u0631\u0627\u0641\u0627\u062a \u0645\u062b\u0628\u062a \u06cc\u0627 \u0645\u0646\u0641\u06cc \u0627\u0632 \u0628\u0648\u062f\u062c\u0647 \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u062f. \u062a\u062d\u0644\u06cc\u0644 \u0627\u06cc\u0646 \u0627\u0646\u062d\u0631\u0627\u0641\u0627\u062a \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0627\u0631\u0632\u0634\u0645\u0646\u062f\u06cc \u0628\u0631\u0627\u06cc \u0645\u062f\u06cc\u0631\u0627\u0646 \u0641\u0631\u0627\u0647\u0645 \u0645\u06cc\u200c\u0622\u0648\u0631\u062f \u062a\u0627 \u062f\u0644\u0627\u06cc\u0644 \u062a\u0641\u0627\u0648\u062a\u200c\u0647\u0627 \u0631\u0627 \u0628\u0631\u0631\u0633\u06cc \u06a9\u0631\u062f\u0647 \u0648 \u062a\u0635\u0645\u06cc\u0645\u0627\u062a \u0627\u0635\u0644\u0627\u062d\u06cc \u0644\u0627\u0632\u0645 \u0631\u0627 \u0627\u062a\u062e\u0627\u0630 \u06a9\u0646\u0646\u062f.\n\n4. *\u067e\u06cc\u0634\u200c\u0628\u06cc\u0646\u06cc \u0645\u0627\u0644\u06cc \u0648 \u062a\u0639\u062f\u06cc\u0644 \u0628\u0631\u0646\u0627\u0645\u0647\u200c\u0647\u0627:* \n \u0628\u0627 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u062f\u0627\u062f\u0647\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0628\u0647\u200c\u0631\u0648\u0632\u060c \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u0627\u0645\u06a9\u0627\u0646 \u067e\u06cc\u0634\u200c\u0628\u06cc\u0646\u06cc \u0631\u0648\u0646\u062f\u0647\u0627\u06cc \u062f\u0631\u0622\u0645\u062f \u0648 \u0647\u0632\u06cc\u0646\u0647 \u0631\u0627 \u0645\u0647\u06cc\u0627 \u0645\u06cc\u200c\u0633\u0627\u0632\u062f. \u0627\u06cc\u0646 \u067e\u06cc\u0634\u200c\u0628\u06cc\u0646\u06cc\u200c\u0647\u0627 \u0628\u0647 \u0645\u062f\u06cc\u0631\u0627\u0646 \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u062f \u062f\u0631 \u0635\u0648\u0631\u062a \u062a\u063a\u06cc\u06cc\u0631 \u0634\u0631\u0627\u06cc\u0637\u060c \u0628\u0648\u062f\u062c\u0647\u200c\u0647\u0627 \u0648 \u0628\u0631\u0646\u0627\u0645\u0647\u200c\u0647\u0627 \u0631\u0627 \u0628\u0647 \u0645\u0648\u0642\u0639 \u062a\u0639\u062f\u06cc\u0644 \u0648 \u0627\u0635\u0644\u0627\u062d \u0646\u0645\u0627\u06cc\u0646\u062f.\n\n5. *\u0627\u0641\u0632\u0627\u06cc\u0634 \u067e\u0627\u0633\u062e\u06af\u0648\u06cc\u06cc \u0648 \u0645\u0633\u0626\u0648\u0644\u06cc\u062a\u200c\u067e\u0630\u06cc\u0631\u06cc:* \n \u06af\u0632\u0627\u0631\u0634\u200c\u062f\u0647\u06cc \u0634\u0641\u0627\u0641 \u0645\u0627\u0644\u06cc \u0645\u0648\u062c\u0628 \u0645\u06cc\u200c\u0634\u0648\u062f \u0647\u0631 \u0628\u062e\u0634 \u0648 \u0645\u062f\u06cc\u0631 \u062f\u0631 \u0642\u0628\u0627\u0644 \u0645\u0646\u0627\u0628\u0639 \u0648 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u062e\u0648\u062f \u067e\u0627\u0633\u062e\u06af\u0648 \u0628\u0627\u0634\u062f. \u0627\u06cc\u0646 \u0627\u0645\u0631 \u0627\u0646\u06af\u06cc\u0632\u0647\u200c\u0627\u06cc \u0628\u0631\u0627\u06cc \u0645\u062f\u06cc\u0631\u06cc\u062a \u0628\u0647\u062a\u0631 \u0645\u0646\u0627\u0628\u0639 \u0648 \u062c\u0644\u0648\u06af\u06cc\u0631\u06cc \u0627\u0632 \u0627\u062a\u0644\u0627\u0641 \u06cc\u0627 \u0633\u0648\u0621\u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u06cc\u062c\u0627\u062f \u0645\u06cc\u200c\u06a9\u0646\u062f.\n\n6. *\u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc \u0627\u0633\u062a\u0631\u0627\u062a\u0698\u06cc\u06a9:* \n \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0628\u0648\u062f\u062c\u0647\u200c\u0627\u06cc \u062f\u0642\u06cc\u0642 \u0648 \u0628\u0647 \u0645\u0648\u0642\u0639\u060c \u0632\u06cc\u0631\u0633\u0627\u062e\u062a \u062a\u0635\u0645\u06cc\u0645\u0627\u062a \u06a9\u0644\u0627\u0646 \u0631\u0627 \u0641\u0631\u0627\u0647\u0645 \u0645\u06cc\u200c\u06a9\u0646\u062f\u060c \u0627\u0632 \u062c\u0645\u0644\u0647 \u062a\u062e\u0635\u06cc\u0635 \u0633\u0631\u0645\u0627\u06cc\u0647 \u0628\u0647 \u067e\u0631\u0648\u0698\u0647\u200c\u0647\u0627\u06cc \u0633\u0648\u062f\u0622\u0648\u0631\u060c \u06a9\u0627\u0647\u0634 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u063a\u06cc\u0631\u0636\u0631\u0648\u0631\u06cc \u0648 \u0628\u0631\u0646\u0627\u0645\u0647\u200c\u0631\u06cc\u0632\u06cc \u0631\u0634\u062f \u0628\u0644\u0646\u062f\u0645\u062f\u062a.\n\n---\n\n\u062f\u0631 \u0645\u062c\u0645\u0648\u0639\u060c \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u0627\u0632 \u0637\u0631\u06cc\u0642 \u0641\u0631\u0627\u0647\u0645 \u06a9\u0631\u062f\u0646 \u062f\u0627\u062f\u0647\u200c\u0647\u0627\u06cc \u062f\u0642\u06cc\u0642\u060c \u0634\u0641\u0627\u0641 \u0648 \u062a\u062d\u0644\u06cc\u0644\u06cc\u060c \u0627\u0628\u0632\u0627\u0631 \u0642\u062f\u0631\u062a\u0645\u0646\u062f\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0628\u0647 \u0645\u062f\u06cc\u0631\u0627\u0646 \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u062f \u0628\u0648\u062f\u062c\u0647\u200c\u0647\u0627\u06cc \u0633\u0627\u0632\u0645\u0627\u0646 \u0631\u0627 \u0628\u0647\u200c\u0637\u0648\u0631 \u0645\u0624\u062b\u0631 \u0628\u0631\u0646\u0627\u0645\u0647\u200c\u0631\u06cc\u0632\u06cc\u060c \u0627\u062c\u0631\u0627 \u0648 \u06a9\u0646\u062a\u0631\u0644 \u06a9\u0646\u0646\u062f \u0648 \u0628\u062f\u06cc\u0646 \u062a\u0631\u062a\u06cc\u0628 \u0628\u0647 \u0628\u0647\u0628\u0648\u062f \u0639\u0645\u0644\u06a9\u0631\u062f \u0645\u0627\u0644\u06cc \u0648 \u062a\u062d\u0642\u0642 \u0627\u0647\u062f\u0627\u0641 \u0633\u0627\u0632\u0645\u0627\u0646\u06cc \u062f\u0633\u062a \u06cc\u0627\u0628\u0646\u062f.\nUser: \u062d\u0627\u0644\u0627 \u062f\u0631 \u0645\u0648\u0631\u062f \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0639\u0645\u0644\u06a9\u0631\u062f \u0648 \u0645\u0633\u0626\u0648\u0644\u06cc\u062a\u200c\u067e\u0630\u06cc\u0631\u06cc \u0628\u06af\u0648\nAssistant: _\u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0639\u0645\u0644\u06a9\u0631\u062f \u0648 \u0645\u0633\u0626\u0648\u0644\u06cc\u062a\u200c\u067e\u0630\u06cc\u0631\u06cc_\n\n\u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0639\u0645\u0644\u06a9\u0631\u062f \u0648 \u0645\u0633\u0626\u0648\u0644\u06cc\u062a\u200c\u067e\u0630\u06cc\u0631\u06cc \u0627\u0632 \u0645\u0647\u0645\u200c\u062a\u0631\u06cc\u0646 \u0646\u0642\u0634\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u062f\u0631 \u0633\u0627\u0632\u0645\u0627\u0646\u200c\u0647\u0627\u0633\u062a \u06a9\u0647 \u0628\u0647 \u0628\u0647\u0628\u0648\u062f \u0639\u0645\u0644\u06a9\u0631\u062f \u0648 \u0627\u0641\u0632\u0627\u06cc\u0634 \u06a9\u0627\u0631\u0627\u06cc\u06cc \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u062f. \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u0628\u0627 \u0641\u0631\u0627\u0647\u0645 \u06a9\u0631\u062f\u0646 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u062f\u0642\u06cc\u0642 \u0648 \u0642\u0627\u0628\u0644 \u0627\u0639\u062a\u0645\u0627\u062f\u060c \u0627\u0645\u06a9\u0627\u0646 \u0633\u0646\u062c\u0634 \u0645\u06cc\u0632\u0627\u0646 \u062a\u062d\u0642\u0642 \u0627\u0647\u062f\u0627\u0641 \u0645\u0627\u0644\u06cc \u0648 \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc \u0648 \u062a\u0639\u06cc\u06cc\u0646 \u0645\u0633\u0626\u0648\u0644\u06cc\u062a \u0627\u0641\u0631\u0627\u062f \u0648 \u0648\u0627\u062d\u062f\u0647\u0627\u06cc \u0633\u0627\u0632\u0645\u0627\u0646\u06cc \u0631\u0627 \u0641\u0631\u0627\u0647\u0645 \u0645\u06cc\u200c\u0646\u0645\u0627\u06cc\u062f.\n\n### \u0646\u0642\u0634\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u062f\u0631 \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0639\u0645\u0644\u06a9\u0631\u062f \u0648 \u0645\u0633\u0626\u0648\u0644\u06cc\u062a\u200c\u067e\u0630\u06cc\u0631\u06cc:\n\n1. _\u062a\u0639\u06cc\u06cc\u0646 \u0645\u0639\u06cc\u0627\u0631\u0647\u0627\u06cc \u0639\u0645\u0644\u06a9\u0631\u062f:_ \n\u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u0628\u0627 \u0627\u0631\u0627\u0626\u0647 \u0634\u0627\u062e\u0635\u200c\u0647\u0627 \u0648 \u0646\u0633\u0628\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc (\u0645\u0627\u0646\u0646\u062f \u0633\u0648\u062f\u0622\u0648\u0631\u06cc\u060c \u0628\u0627\u0632\u062f\u0647 \u0633\u0631\u0645\u0627\u06cc\u0647\u060c \u06a9\u0627\u0631\u0627\u06cc\u06cc \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627) \u0645\u0639\u06cc\u0627\u0631\u0647\u0627\u06cc\u06cc \u0631\u0627 \u0628\u0631\u0627\u06cc \u0633\u0646\u062c\u0634 \u0639\u0645\u0644\u06a9\u0631\u062f \u0627\u0641\u0631\u0627\u062f\u060c \u0628\u062e\u0634\u200c\u0647\u0627 \u0648 \u06a9\u0644 \u0633\u0627\u0632\u0645\u0627\u0646 \u0641\u0631\u0627\u0647\u0645 \u0645\u06cc\u200c\u0622\u0648\u0631\u062f.\n\n2. _\u0628\u0631\u0631\u0633\u06cc \u062a\u062d\u0642\u0642 \u0627\u0647\u062f\u0627\u0641:_ \n\u0628\u0627 \u0645\u0642\u0627\u06cc\u0633\u0647 \u0646\u062a\u0627\u06cc\u062c \u0645\u0627\u0644\u06cc \u0648\u0627\u0642\u0639\u06cc \u0628\u0627 \u0627\u0647\u062f\u0627\u0641 \u0648 \u0628\u0648\u062f\u062c\u0647\u200c\u0647\u0627\u06cc \u062a\u0639\u06cc\u06cc\u0646 \u0634\u062f\u0647\u060c \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u0646\u0634\u0627\u0646 \u0645\u06cc\u200c\u062f\u0647\u062f \u06a9\u0647 \u06a9\u062f\u0627\u0645 \u0648\u0627\u062d\u062f\u0647\u0627 \u0648 \u0645\u062f\u06cc\u0631\u0627\u0646 \u062f\u0631 \u062a\u062d\u0642\u0642 \u0628\u0631\u0646\u0627\u0645\u0647\u200c\u0647\u0627 \u0645\u0648\u0641\u0642 \u0628\u0648\u062f\u0647\u200c\u0627\u0646\u062f \u0648 \u06a9\u062f\u0627\u0645\u200c\u0647\u0627 \u0646\u06cc\u0627\u0632 \u0628\u0647 \u0627\u0635\u0644\u0627\u062d \u0639\u0645\u0644\u06a9\u0631\u062f \u062f\u0627\u0631\u0646\u062f.\n\n3. _\u0634\u0641\u0627\u0641\u200c\u0633\u0627\u0632\u06cc \u0645\u0633\u0626\u0648\u0644\u06cc\u062a\u200c\u0647\u0627:_ \n\u06af\u0632\u0627\u0631\u0634\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u062f\u0642\u06cc\u0642 \u0628\u0647 \u062a\u0641\u06a9\u06cc\u06a9 \u0628\u062e\u0634\u200c\u0647\u0627 \u0648 \u067e\u0631\u0648\u0698\u0647\u200c\u0647\u0627\u060c \u0645\u0633\u0626\u0648\u0644\u06cc\u062a\u200c\u067e\u0630\u06cc\u0631\u06cc \u0631\u0627 \u062f\u0631 \u0648\u0627\u062d\u062f\u0647\u0627\u06cc \u0645\u062e\u062a\u0644\u0641 \u0633\u0627\u0632\u0645\u0627\u0646 \u0645\u0634\u062e\u0635 \u0645\u06cc\u200c\u06a9\u0646\u062f \u0648 \u0627\u06cc\u0646 \u0628\u0627\u0639\u062b \u0627\u0641\u0632\u0627\u06cc\u0634 \u067e\u0627\u0633\u062e\u06af\u0648\u06cc\u06cc \u0645\u062f\u06cc\u0631\u0627\u0646 \u0648 \u06a9\u0627\u0631\u06a9\u0646\u0627\u0646 \u0646\u0633\u0628\u062a \u0628\u0647 \u0639\u0645\u0644\u06a9\u0631\u062f \u062e\u0648\u062f \u0645\u06cc\u200c\u0634\u0648\u062f.\n\n4. _\u06a9\u0645\u06a9 \u0628\u0647 \u0634\u0646\u0627\u0633\u0627\u06cc\u06cc \u0646\u0642\u0627\u0637 \u0642\u0648\u062a \u0648 \u0636\u0639\u0641:_ \n\u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc\u060c \u0632\u0645\u06cc\u0646\u0647 \u0631\u0627 \u0628\u0631\u0627\u06cc \u062a\u062d\u0644\u06cc\u0644 \u0646\u0642\u0627\u0637 \u0642\u0648\u062a \u0648 \u0636\u0639\u0641 \u062f\u0631 \u0639\u0645\u0644\u06a9\u0631\u062f \u0641\u0631\u0627\u0647\u0645 \u0648 \u0646\u0642\u0627\u0637 \u0646\u06cc\u0627\u0632\u0645\u0646\u062f \u0628\u0647\u0628\u0648\u062f \u06cc\u0627 \u0627\u0635\u0644\u0627\u062d \u0631\u0627 \u0622\u0634\u06a9\u0627\u0631 \u0645\u06cc\u200c\u06a9\u0646\u062f.\n\n5. _\u0627\u06cc\u062c\u0627\u062f \u0627\u0646\u06af\u06cc\u0632\u0647 \u0648 \u0628\u0647\u0628\u0648\u062f \u0645\u0633\u062a\u0645\u0631:_ \n\u0645\u0639\u0631\u0641\u06cc \u0633\u06cc\u0633\u062a\u0645\u200c\u0647\u0627\u06cc \u067e\u0627\u062f\u0627\u0634 \u0648 \u0645\u0634\u0648\u0642\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0628\u0631 \u067e\u0627\u06cc\u0647 \u0646\u062a\u0627\u06cc\u062c \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0639\u0645\u0644\u06a9\u0631\u062f\u060c \u0628\u0647 \u0627\u06cc\u062c\u0627\u062f \u0627\u0646\u06af\u06cc\u0632\u0647 \u062f\u0631 \u06a9\u0627\u0631\u06a9\u0646\u0627\u0646 \u0648 \u0645\u062f\u06cc\u0631\u0627\u0646 \u0628\u0631\u0627\u06cc \u062a\u0644\u0627\u0634 \u0628\u06cc\u0634\u062a\u0631 \u0648 \u0628\u0647\u0628\u0648\u062f \u0645\u0633\u062a\u0645\u0631 \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u062f.\n\n6. _\u067e\u06cc\u0634\u06af\u06cc\u0631\u06cc \u0627\u0632 \u062a\u0642\u0644\u0628 \u0648 \u0633\u0648\u0621\u0627\u0633\u062a\u0641\u0627\u062f\u0647:_ \n\u0645\u0633\u0626\u0648\u0644\u06cc\u062a\u200c\u067e\u0630\u06cc\u0631\u06cc \u0648 \u06a9\u0646\u062a\u0631\u0644 \u0645\u0627\u0644\u06cc\u060c \u0627\u0645\u06a9\u0627\u0646 \u06a9\u0634\u0641 \u062a\u062e\u0644\u0641\u0627\u062a \u0648 \u0633\u0648\u0621\u0627\u0633\u062a\u0641\u0627\u062f\u0647\u200c\u0647\u0627 \u0631\u0627 \u0627\u0641\u0632\u0627\u06cc\u0634 \u062f\u0627\u062f\u0647 \u0648 \u0645\u0648\u062c\u0628 \u062a\u0642\u0648\u06cc\u062a \u062d\u0627\u06a9\u0645\u06cc\u062a \u0634\u0631\u06a9\u062a\u06cc \u0645\u06cc\u200c\u0634\u0648\u062f.\n\n---\n\n\u062f\u0631 \u06a9\u0644\u060c \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u0627\u0628\u0632\u0627\u0631\u06cc \u06a9\u0644\u06cc\u062f\u06cc \u0628\u0631\u0627\u06cc \u0633\u0646\u062c\u0634 \u062f\u0642\u06cc\u0642 \u0639\u0645\u0644\u06a9\u0631\u062f \u0648 \u062a\u0636\u0645\u06cc\u0646 \u0645\u0633\u0626\u0648\u0644\u06cc\u062a\u200c\u067e\u0630\u06cc\u0631\u06cc \u062f\u0631 \u0647\u0645\u0647 \u0633\u0637\u0648\u062d \u0633\u0627\u0632\u0645\u0627\u0646\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0628\u0647 \u0628\u0647\u0628\u0648\u062f \u06a9\u0627\u0631\u0627\u06cc\u06cc\u060c \u0627\u0641\u0632\u0627\u06cc\u0634 \u0627\u0639\u062a\u0645\u0627\u062f \u0648 \u0631\u0634\u062f \u067e\u0627\u06cc\u062f\u0627\u0631 \u0633\u0627\u0632\u0645\u0627\u0646 \u0645\u06cc\u200c\u0627\u0646\u062c\u0627\u0645\u062f.\nUser: \u0627\u0632 \u0627\u0641\u0632\u0627\u06cc\u0634 \u0642\u0627\u0628\u0644\u06cc\u062a \u067e\u06cc\u0634\u200c\u0628\u06cc\u0646\u06cc \u0648 \u0645\u062f\u06cc\u0631\u06cc\u062a \u0631\u06cc\u0633\u06a9 \u0628\u06cc\u0634\u062a\u0631 \u0628\u06af\u0648 \u0628\u0631\u0627\u0645\nAssistant: \u0632\u0627\u06cc\u0634 \u0642\u0627\u0628\u0644\u06cc\u062a \u067e\u06cc\u0634\u200c\u0628\u06cc\u0646\u06cc \u0648 \u0645\u062f\u06cc\u0631\u06cc\u062a \u0631\u06cc\u0633\u06a9_\n\n\u06cc\u06a9\u06cc \u0627\u0632 \u0646\u0642\u0634\u200c\u0647\u0627\u06cc \u0645\u0647\u0645 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u062f\u0631 \u0633\u0627\u0632\u0645\u0627\u0646\u200c\u0647\u0627\u060c \u0641\u0631\u0627\u0647\u0645 \u06a9\u0631\u062f\u0646 \u0627\u0628\u0632\u0627\u0631\u0647\u0627 \u0648 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0644\u0627\u0632\u0645 \u0628\u0631\u0627\u06cc \u067e\u06cc\u0634\u200c\u0628\u06cc\u0646\u06cc \u0648\u0636\u0639\u06cc\u062a \u0645\u0627\u0644\u06cc \u0622\u06cc\u0646\u062f\u0647 \u0648 \u0645\u062f\u06cc\u0631\u06cc\u062a \u0631\u06cc\u0633\u06a9\u200c\u0647\u0627\u06cc \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u0648 \u0645\u0627\u0644\u06cc \u0627\u0633\u062a. \u0627\u06cc\u0646 \u0642\u0627\u0628\u0644\u06cc\u062a \u0628\u0647 \u0645\u062f\u06cc\u0631\u0627\u0646 \u0627\u062c\u0627\u0632\u0647 \u0645\u06cc\u200c\u062f\u0647\u062f \u062a\u0635\u0645\u06cc\u0645\u200c\u0647\u0627\u06cc \u0627\u0633\u062a\u0631\u0627\u062a\u0698\u06cc\u06a9 \u0648 \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc \u0628\u0647\u062a\u0631\u06cc \u0627\u062a\u062e\u0627\u0630 \u06a9\u0646\u0646\u062f \u06a9\u0647 \u0628\u0627\u0639\u062b \u062d\u0641\u0638 \u067e\u0627\u06cc\u062f\u0627\u0631\u06cc \u0648 \u0631\u0634\u062f \u0633\u0627\u0632\u0645\u0627\u0646 \u0645\u06cc\u200c\u0634\u0648\u062f.\n\n### \u0686\u06af\u0648\u0646\u06af\u06cc \u0627\u0641\u0632\u0627\u06cc\u0634 \u0642\u0627\u0628\u0644\u06cc\u062a \u067e\u06cc\u0634\u200c\u0628\u06cc\u0646\u06cc \u062a\u0648\u0633\u0637 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc:\n\n1. *\u0627\u0631\u0627\u0626\u0647 \u062f\u0627\u062f\u0647\u200c\u0647\u0627\u06cc \u062a\u0627\u0631\u06cc\u062e\u06cc \u0648 \u062a\u062d\u0644\u06cc\u0644\u06cc:* \n \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u062f\u0631 \u0642\u0627\u0644\u0628 \u06af\u0632\u0627\u0631\u0634\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u062f\u0648\u0631\u0647\u200c\u0627\u06cc\u060c \u0631\u0648\u0646\u062f\u0647\u0627\u06cc \u062f\u0631\u0622\u0645\u062f\u060c \u0647\u0632\u06cc\u0646\u0647\u060c \u0633\u0648\u062f \u0648 \u062c\u0631\u06cc\u0627\u0646\u200c\u0647\u0627\u06cc \u0646\u0642\u062f\u06cc \u0631\u0627 \u0627\u0631\u0627\u0626\u0647 \u0645\u06cc\u200c\u062f\u0647\u062f \u06a9\u0647 \u0645\u0628\u0646\u0627\u06cc \u0627\u0635\u0644\u06cc \u0628\u0631\u0627\u06cc \u067e\u06cc\u0634\u200c\u0628\u06cc\u0646\u06cc \u0648\u0636\u0639\u06cc\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0622\u06cc\u0646\u062f\u0647 \u0647\u0633\u062a\u0646\u062f.\n\n2. *\u062a\u062d\u0644\u06cc\u0644 \u0646\u0633\u0628\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0648 \u0634\u0627\u062e\u0635\u200c\u0647\u0627:* \n \u0646\u0633\u0628\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0645\u0627\u0646\u0646\u062f \u0646\u0633\u0628\u062a \u062c\u0627\u0631\u06cc\u060c \u0646\u0633\u0628\u062a \u0628\u062f\u0647\u06cc \u0628\u0647 \u0633\u0631\u0645\u0627\u06cc\u0647\u060c \u062f\u0648\u0631\u0647 \u0648\u0635\u0648\u0644 \u0645\u0637\u0627\u0644\u0628\u0627\u062a \u0648 \u062f\u0648\u0631\u0647 \u067e\u0631\u062f\u0627\u062e\u062a \u0628\u062f\u0647\u06cc\u200c\u0647\u0627 \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u0646\u062f \u0646\u0642\u0627\u0637 \u0642\u0648\u062a \u0648 \u0636\u0639\u0641 \u0645\u0627\u0644\u06cc \u0634\u0646\u0627\u0633\u0627\u06cc\u06cc \u0634\u062f\u0647 \u0648 \u0631\u0648\u0646\u062f \u062a\u063a\u06cc\u06cc\u0631\u0627\u062a \u0622\u0646\u0647\u0627 \u0631\u0635\u062f \u0634\u0648\u062f.\n\n3. *\u0628\u0648\u062f\u062c\u0647\u200c\u0628\u0646\u062f\u06cc \u0648 \u067e\u06cc\u0634\u200c\u0628\u06cc\u0646\u06cc:* \n \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u0627\u0633\u0627\u0633 \u0637\u0631\u0627\u062d\u06cc \u0628\u0648\u062f\u062c\u0647\u200c\u0647\u0627\u06cc \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc \u0648 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u0627\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0628\u0627 \u0627\u06cc\u0646 \u0628\u0647\u200c\u0631\u0648\u0632\u0631\u0633\u0627\u0646\u06cc\u200c\u0647\u0627\u06cc \u0645\u06a9\u0631\u0631\u060c \u0645\u062f\u06cc\u0631\u0627\u0646 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0646\u062f \u0631\u0648\u0646\u062f \u062a\u062d\u0642\u0642 \u0627\u0647\u062f\u0627\u0641 \u0631\u0627 \u067e\u06cc\u06af\u06cc\u0631\u06cc \u06a9\u0631\u062f\u0647 \u0648 \u067e\u06cc\u0634\u200c\u0628\u06cc\u0646\u06cc\u200c\u0647\u0627\u06cc \u062e\u0648\u062f \u0631\u0627 \u0628\u0631\u0627\u0633\u0627\u0633 \u0634\u0631\u0627\u06cc\u0637 \u0648\u0627\u0642\u0639\u06cc \u0628\u0647\u200c\u0631\u0648\u0632\u0631\u0633\u0627\u0646\u06cc \u06a9\u0646\u0646\u062f.\n\n### \u0646\u0642\u0634 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u062f\u0631 \u0645\u062f\u06cc\u0631\u06cc\u062a \u0631\u06cc\u0633\u06a9:\n\n1. *\u0634\u0646\u0627\u0633\u0627\u06cc\u06cc \u0631\u06cc\u0633\u06a9\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc:* \n \u0628\u0627 \u0627\u0631\u0627\u0626\u0647 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u062f\u0642\u06cc\u0642 \u062f\u0631\u0628\u0627\u0631\u0647 \u0628\u062f\u0647\u06cc\u200c\u0647\u0627\u060c \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u060c \u0646\u0642\u062f\u06cc\u0646\u06af\u06cc \u0648 \u062a\u0639\u0647\u062f\u0627\u062a\u060c \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u0628\u0647 \u0634\u0646\u0627\u0633\u0627\u06cc\u06cc \u0627\u0646\u0648\u0627\u0639 \u0631\u06cc\u0633\u06a9\u200c\u0647\u0627\u06cc \u0646\u0642\u062f\u06cc\u0646\u06af\u06cc\u060c \u0627\u0639\u062a\u0628\u0627\u0631\u06cc\u060c \u0628\u0627\u0632\u0627\u0631 \u0648 \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u062f.\n\n2. *\u06a9\u0627\u0647\u0634 \u0639\u062f\u0645 \u0642\u0637\u0639\u06cc\u062a:* \n \u0634\u0641\u0627\u0641\u06cc\u062a \u062f\u0631 \u06af\u0632\u0627\u0631\u0634\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0648 \u062f\u0627\u062f\u0647\u200c\u0647\u0627\u06cc \u0642\u0627\u0628\u0644 \u0627\u062a\u06a9\u0627 \u0628\u0627\u0639\u062b \u06a9\u0627\u0647\u0634 \u0639\u062f\u0645 \u0642\u0637\u0639\u06cc\u062a \u062f\u0631 \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc \u0645\u062f\u06cc\u0631\u0627\u0646 \u0645\u06cc\u200c\u0634\u0648\u062f \u0648 \u0631\u0627\u0647\u0646\u0645\u0627\u06cc \u0645\u0646\u0627\u0633\u0628\u06cc \u0628\u0631\u0627\u06cc \u0645\u062f\u06cc\u0631\u06cc\u062a \u0631\u06cc\u0633\u06a9 \u0627\u0633\u062a.\n\n3. *\u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u062a\u0623\u062b\u06cc\u0631 \u0631\u06cc\u0633\u06a9\u200c\u0647\u0627:* \n \u0628\u0627 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u06cc\u200c\u062a\u0648\u0627\u0646 \u0633\u0646\u0627\u0631\u06cc\u0648\u0647\u0627\u06cc \u0645\u062e\u062a\u0644\u0641 \u0645\u0627\u0644\u06cc \u0631\u0627 \u0634\u0628\u06cc\u0647\u200c\u0633\u0627\u0632\u06cc \u06a9\u0631\u062f \u0648 \u062a\u0623\u062b\u06cc\u0631 \u0631\u062e\u062f\u0627\u062f\u0647\u0627\u06cc \u0627\u062d\u062a\u0645\u0627\u0644\u06cc \u0631\u0627 \u0628\u0631 \u0648\u0636\u0639\u06cc\u062a \u0645\u0627\u0644\u06cc \u0633\u0627\u0632\u0645\u0627\u0646 \u067e\u06cc\u0634\u200c\u0628\u06cc\u0646\u06cc \u0646\u0645\u0648\u062f.\n\n4. *\u062a\u0639\u06cc\u06cc\u0646 \u0627\u0633\u062a\u0631\u0627\u062a\u0698\u06cc\u200c\u0647\u0627\u06cc \u06a9\u0627\u0647\u0634 \u0631\u06cc\u0633\u06a9:* \n \u062a\u062d\u0644\u06cc\u0644 \u062f\u0627\u062f\u0647\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u062f \u062a\u0627 \u0627\u0633\u062a\u0631\u0627\u062a\u0698\u06cc\u200c\u0647\u0627\u06cc \u0645\u062a\u0646\u0648\u0639\u06cc \u0645\u0627\u0646\u0646\u062f \u062a\u0646\u0648\u0639\u200c\u0628\u062e\u0634\u06cc \u0628\u0647 \u067e\u0631\u062a\u0641\u0648\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc\u060c \u0645\u062f\u06cc\u0631\u06cc\u062a \u0628\u062f\u0647\u06cc\u200c\u0647\u0627 \u0648 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u0627\u0628\u0632\u0627\u0631\u0647\u0627\u06cc \u067e\u0648\u0634\u0634 \u0631\u06cc\u0633\u06a9 \u0627\u062a\u062e\u0627\u0630 \u0634\u0648\u062f.\n\n5. *\u0627\u0641\u0632\u0627\u06cc\u0634 \u0622\u0645\u0627\u062f\u06af\u06cc \u0633\u0627\u0632\u0645\u0627\u0646 \u062f\u0631 \u0645\u0648\u0627\u062c\u0647\u0647 \u0628\u0627 \u0628\u062d\u0631\u0627\u0646:* \n \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u0628\u0627 \u0641\u0631\u0627\u0647\u0645 \u0622\u0648\u0631\u062f\u0646 \u06af\u0632\u0627\u0631\u0634\u200c\u0647\u0627\u06cc \u0645\u0646\u0638\u0645 \u0648 \u0642\u0627\u0628\u0644 \u0627\u0646\u062f\u0627\u0632\u0647\u200c\u06af\u06cc\u0631\u06cc\u060c \u0627\u0645\u06a9\u0627\u0646 \u0634\u0646\u0627\u0633\u0627\u06cc\u06cc \u0628\u0647 \u0645\u0648\u0642\u0639 \u0645\u0634\u06a9\u0644\u0627\u062a \u0645\u0627\u0644\u06cc \u0648 \u0628\u0631\u0646\u0627\u0645\u0647\u200c\u0631\u06cc\u0632\u06cc \u0628\u0631\u0627\u06cc \u0645\u062f\u06cc\u0631\u06cc\u062a \u0628\u062d\u0631\u0627\u0646\u200c\u0647\u0627 \u0631\u0627 \u0641\u0631\u0627\u0647\u0645 \u0645\u06cc\u200c\u06a9\u0646\u062f.\n\n---\n\n### \u0646\u062a\u06cc\u062c\u0647\u200c\u06af\u06cc\u0631\u06cc: \n\u0627\u0641\u0632\u0627\u06cc\u0634 \u0642\u0627\u0628\u0644\u06cc\u062a \u067e\u06cc\u0634\u200c\u0628\u06cc\u0646\u06cc \u0648 \u0645\u062f\u06cc\u0631\u06cc\u062a \u0631\u06cc\u0633\u06a9 \u0627\u0632 \u0637\u0631\u06cc\u0642 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc\u060c \u0633\u0627\u0632\u0645\u0627\u0646\u200c\u0647\u0627 \u0631\u0627 \u0642\u0627\u062f\u0631 \u0645\u06cc\u200c\u0633\u0627\u0632\u062f \u062a\u0627 \u062f\u0631 \u0645\u062d\u06cc\u0637 \u067e\u0631\u0631\u06cc\u0633\u06a9 \u0648 \u067e\u06cc\u0686\u06cc\u062f\u0647 \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u0628\u0627 \u0627\u0637\u0645\u06cc\u0646\u0627\u0646 \u0628\u06cc\u0634\u062a\u0631 \u0639\u0645\u0644 \u06a9\u0646\u0646\u062f\u060c \u0645\u0646\u0627\u0628\u0639 \u062e\u0648\u062f \u0631\u0627 \u0628\u0647\u06cc\u0646\u0647 \u062a\u062e\u0635\u06cc\u0635 \u062f\u0627\u062f\u0647 \u0648 \u067e\u0627\u06cc\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u0631\u0627 \u062a\u0636\u0645\u06cc\u0646 \u06a9\u0646\u0646\u062f. \u0627\u06cc\u0646 \u0627\u0645\u0631 \u0628\u0647 \u0633\u0637\u062d \u0628\u0627\u0644\u0627\u062a\u0631\u06cc \u0627\u0632 \u0645\u0648\u0641\u0642\u06cc\u062a \u0648 \u0631\u0634\u062f \u062f\u0631\u0627\u0632\u0645\u062f\u062a \u0645\u0646\u062c\u0631 \u0645\u06cc\u200c\u0634\u0648\u062f.\nUser: .\nAssistant: \u0627\u06af\u0631 \u0645\u06cc\u200c\u062e\u0648\u0627\u0647\u06cc\u062f \u0645\u0646 \u0627\u06cc\u0646 \u0645\u062a\u0646 \u0631\u0648 \u0628\u0631\u0627\u06cc \u0634\u0645\u0627 \u0628\u0647 \u0635\u0648\u0631\u062a \u0641\u0627\u06cc\u0644 PDF \u0622\u0645\u0627\u062f\u0647 \u06a9\u0646\u0645 (\u0628\u0627 \u0641\u0631\u0645\u062a \u0645\u0631\u062a\u0628 \u0648 \u0635\u0641\u062d\u0647\u200c\u0628\u0646\u062f\u06cc \u0645\u0646\u0627\u0633\u0628)\u060c \u0644\u0637\u0641\u0627\u064b \u0627\u0637\u0644\u0627\u0639 \u0628\u062f\u06cc\u062f. \u0647\u0645\u0686\u0646\u06cc\u0646 \u0645\u06cc\u200c\u062a\u0648\u0646\u0645 \u0628\u0647 \u0634\u0645\u0627 \u0631\u0627\u0647\u0646\u0645\u0627\u06cc\u06cc \u06a9\u0646\u0645 \u0686\u0637\u0648\u0631 \u0628\u0627 \u06af\u0648\u0634\u06cc \u0627\u0646\u062f\u0631\u0648\u06cc\u062f \u0645\u062a\u0646 \u0631\u0648 \u062f\u0631 Google Docs \u06cc\u0627 Word \u0648\u0627\u0631\u062f \u06a9\u0646\u06cc\u062f \u0648 PDF \u0628\u0633\u0627\u0632\u06cc\u062f.\n\n\u0627\u06af\u0631 \u0647\u0645\u06cc\u0646\u062c\u0627 \u06a9\u0645\u06a9\u06cc \u0644\u0627\u0632\u0645 \u062f\u0627\u0634\u062a\u06cc\u062f\u060c \u0628\u0641\u0631\u0645\u0627\u06cc\u06cc\u062f.\nUser: \u062f\u0631 \u0628\u062d\u062b \u062a\u0627\u062b\u06cc\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u0628 \u0628\u0631 \u0641\u0631\u0627\u06cc\u0646\u062f \u0647\u0627\u06cc \u062a\u0635\u0645\u06cc\u0645 \u06af\u06cc\u0631\u06cc \u062f\u0631 \u0633\u0627\u0632\u0645\u0627\u0646 \u0647\u0627 \u062f\u0631 \u0645\u0648\u0631\u062f \u0645\u0648\u0636\u0648\u0639 (\u0627\u0641\u0632\u0627\u06cc\u0634 \u0642\u0627\u0628\u0644\u06cc\u062a \u067e\u06cc\u0634\u200c\u0628\u06cc\u0646\u06cc \u0648 \u0645\u062f\u06cc\u0631\u06cc\u062a \u0631\u06cc\u0633\u06a9) \u062a\u0648\u0636\u06cc\u062d \u0628\u06cc\u0634\u062a\u0631\u06cc \u0628\u062f\u0647\nAssistant: _\u0627\u0641\u0632\u0627\u06cc\u0634 \u0642\u0627\u0628\u0644\u06cc\u062a \u067e\u06cc\u0634\u200c\u0628\u06cc\u0646\u06cc \u0648 \u0645\u062f\u06cc\u0631\u06cc\u062a \u0631\u06cc\u0633\u06a9 \u0627\u0632 \u0637\u0631\u06cc\u0642 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc_\n\n\u06cc\u06a9\u06cc \u0627\u0632 \u0645\u0647\u0645\u200c\u062a\u0631\u06cc\u0646 \u0646\u0642\u0634\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u062f\u0631 \u0633\u0627\u0632\u0645\u0627\u0646\u200c\u0647\u0627 \u06a9\u0645\u06a9 \u0628\u0647 \u0627\u0641\u0632\u0627\u06cc\u0634 \u0642\u0627\u0628\u0644\u06cc\u062a \u067e\u06cc\u0634\u200c\u0628\u06cc\u0646\u06cc \u0622\u06cc\u0646\u062f\u0647 \u0645\u0627\u0644\u06cc \u0648 \u0645\u062f\u06cc\u0631\u06cc\u062a \u0645\u0624\u062b\u0631 \u0631\u06cc\u0633\u06a9\u200c\u0647\u0627\u0633\u062a. \u0627\u06cc\u0646 \u062a\u0648\u0627\u0646\u0645\u0646\u062f\u06cc \u0628\u0627\u0639\u062b \u0645\u06cc\u200c\u0634\u0648\u062f \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u0646\u062f\u06af\u0627\u0646 \u0628\u0627 \u062f\u06cc\u062f\u06cc \u0631\u0648\u0634\u0646\u200c\u062a\u0631 \u0648 \u0645\u0633\u062a\u0646\u062f \u0628\u0631 \u0648\u0627\u0642\u0639\u06cc\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u060c \u062a\u0635\u0645\u06cc\u0645\u200c\u0647\u0627\u06cc \u0631\u0627\u0647\u0628\u0631\u062f\u06cc \u0648 \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc \u0628\u0647\u062a\u0631\u06cc \u0627\u062a\u062e\u0627\u0630 \u06a9\u0646\u0646\u062f.\n\n### \u0627\u0641\u0632\u0627\u06cc\u0634 \u0642\u0627\u0628\u0644\u06cc\u062a \u067e\u06cc\u0634\u200c\u0628\u06cc\u0646\u06cc:\n\n- *\u062a\u0647\u06cc\u0647 \u06af\u0632\u0627\u0631\u0634\u200c\u0647\u0627 \u0648 \u062f\u0627\u062f\u0647\u200c\u0647\u0627\u06cc \u062a\u0627\u0631\u06cc\u062e\u06cc \u062f\u0642\u06cc\u0642:* \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u0628\u0627 \u0627\u0631\u0627\u0626\u0647 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u062a\u0627\u0631\u06cc\u062e\u06cc \u0647\u0645\u0686\u0648\u0646 \u062f\u0631\u0622\u0645\u062f\u0647\u0627\u060c \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u060c \u062c\u0631\u06cc\u0627\u0646 \u0646\u0642\u062f\u06cc \u0648 \u0633\u0648\u062f\u060c \u067e\u0627\u06cc\u0647\u200c\u0627\u06cc \u0645\u0633\u062a\u062d\u06a9\u0645 \u0628\u0631\u0627\u06cc \u062a\u062d\u0644\u06cc\u0644 \u0631\u0648\u0646\u062f\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0641\u0631\u0627\u0647\u0645 \u0645\u06cc\u200c\u06a9\u0646\u062f. \u0627\u06cc\u0646 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0628\u0647 \u0645\u062f\u06cc\u0631\u0627\u0646 \u0627\u0645\u06a9\u0627\u0646 \u0645\u06cc\u200c\u062f\u0647\u062f \u0627\u0644\u06af\u0648\u0647\u0627\u06cc \u0642\u0628\u0644\u06cc \u0631\u0627 \u0634\u0646\u0627\u0633\u0627\u06cc\u06cc \u06a9\u0631\u062f\u0647 \u0648 \u0628\u0627 \u062a\u062d\u0644\u06cc\u0644 \u0631\u0648\u0646\u062f\u0647\u0627\u060c \u067e\u06cc\u0634\u200c\u0628\u06cc\u0646\u06cc\u200c\u0647\u0627\u06cc \u0648\u0627\u0642\u0639\u200c\u06af\u0631\u0627\u06cc\u0627\u0646\u0647\u200c\u062a\u0631\u06cc \u0627\u0632 \u0622\u06cc\u0646\u062f\u0647 \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u0646\u062f.\n\n- *\u062a\u062d\u0644\u06cc\u0644 \u0646\u0633\u0628\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0648 \u0634\u0627\u062e\u0635\u200c\u0647\u0627\u06cc \u06a9\u0644\u06cc\u062f\u06cc:* \u0646\u0633\u0628\u062a\u200c\u0647\u0627\u06cc\u06cc \u0645\u0627\u0646\u0646\u062f \u0646\u0633\u0628\u062a \u062c\u0627\u0631\u06cc\u060c \u0646\u0633\u0628\u062a \u06af\u0631\u062f\u0634 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u060c \u062f\u0648\u0631\u0647 \u0648\u0635\u0648\u0644 \u0645\u0637\u0627\u0644\u0628\u0627\u062a \u0648 \u06af\u0631\u062f\u0634 \u0646\u0642\u062f\u06cc\u0646\u06af\u06cc\u060c \u0646\u0645\u0627\u06cc\u0627\u0646\u06af\u0631 \u0633\u0644\u0627\u0645\u062a \u0645\u0627\u0644\u06cc \u0634\u0631\u06a9\u062a \u0647\u0633\u062a\u0646\u062f \u06a9\u0647 \u0628\u0631\u0631\u0633\u06cc \u062f\u0642\u06cc\u0642 \u0622\u0646\u0647\u0627 \u0628\u0647 \u0634\u0646\u0627\u062e\u062a \u0628\u0647\u062a\u0631 \u0648\u0636\u0639\u06cc\u062a \u0622\u06cc\u0646\u062f\u0647 \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u062f.\n\n- *\u0628\u0631\u0646\u0627\u0645\u0647\u200c\u0631\u06cc\u0632\u06cc \u0648 \u0628\u0648\u062f\u062c\u0647\u200c\u0631\u06cc\u0632\u06cc \u0645\u0633\u062a\u0645\u0631:* \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u062f\u0627\u062f\u0647\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u062f\u0631 \u0641\u0631\u0627\u06cc\u0646\u062f \u0628\u0648\u062f\u062c\u0647\u200c\u0631\u06cc\u0632\u06cc \u0648 \u0628\u0647\u200c\u0631\u0648\u0632\u0631\u0633\u0627\u0646\u06cc \u0645\u06a9\u0631\u0631 \u0622\u0646\u060c \u0634\u0631\u0637 \u0644\u0627\u0632\u0645 \u0628\u0631\u0627\u06cc \u062a\u0646\u0638\u06cc\u0645 \u067e\u06cc\u0634\u200c\u0628\u06cc\u0646\u06cc\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u062f\u0642\u06cc\u0642 \u0648 \u062a\u0637\u0628\u06cc\u0642 \u0628\u0631\u0646\u0627\u0645\u0647\u200c\u0647\u0627 \u0628\u0627 \u0634\u0631\u0627\u06cc\u0637 \u0648\u0627\u0642\u0639\u06cc \u0627\u0633\u062a.\n\n### \u0646\u0642\u0634 \u062f\u0631 \u0645\u062f\u06cc\u0631\u06cc\u062a \u0631\u06cc\u0633\u06a9:\n\n- *\u0634\u0646\u0627\u0633\u0627\u06cc\u06cc \u0631\u06cc\u0633\u06a9\u200c\u0647\u0627 \u0648 \u06a9\u0627\u0647\u0634 \u0639\u062f\u0645 \u0642\u0637\u0639\u06cc\u062a:* \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0634\u0641\u0627\u0641 \u0648 \u0642\u0627\u0628\u0644 \u0627\u062a\u06a9\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u0628\u0627\u0639\u062b \u06a9\u0627\u0647\u0634 \u0627\u0628\u0647\u0627\u0645 \u0648 \u06af\u0645\u0627\u0646\u0647\u200c\u0632\u0646\u06cc\u200c\u0647\u0627\u06cc \u063a\u06cc\u0631\u0648\u0627\u0642\u0639\u06cc \u062f\u0631 \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc\u200c\u0647\u0627 \u0645\u06cc\u200c\u0634\u0648\u062f \u0648 \u0628\u0647 \u0645\u062f\u06cc\u0631\u0627\u0646 \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u062f \u062a\u0627 \u0627\u0646\u0648\u0627\u0639 \u0631\u06cc\u0633\u06a9\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0645\u0627\u0646\u0646\u062f \u0631\u06cc\u0633\u06a9 \u0646\u0642\u062f\u06cc\u0646\u06af\u06cc\u060c \u0627\u0639\u062a\u0628\u0627\u0631\u06cc \u06cc\u0627 \u0646\u0648\u0633\u0627\u0646\u0627\u062a \u0628\u0627\u0632\u0627\u0631 \u0631\u0627 \u0628\u0647\u062a\u0631 \u0634\u0646\u0627\u0633\u0627\u06cc\u06cc \u06a9\u0646\u0646\u062f.\n\n- *\u062a\u062d\u0644\u06cc\u0644 \u0627\u062b\u0631\u0627\u062a \u0631\u06cc\u0633\u06a9\u200c\u0647\u0627 \u0628\u0631 \u0639\u0645\u0644\u06a9\u0631\u062f \u0645\u0627\u0644\u06cc:* \u0628\u0627 \u0628\u0647\u0631\u0647\u200c\u06af\u06cc\u0631\u06cc \u0627\u0632 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc\u060c \u0627\u0645\u06a9\u0627\u0646 \u0634\u0628\u06cc\u0647\u200c\u0633\u0627\u0632\u06cc \u0633\u0646\u0627\u0631\u06cc\u0648\u0647\u0627\u06cc \u0645\u062e\u062a\u0644\u0641 \u0648 \u067e\u06cc\u0634\u200c\u0628\u06cc\u0646\u06cc \u062a\u0623\u062b\u06cc\u0631\u0647\u0627\u06cc \u0627\u062d\u062a\u0645\u0627\u0644\u06cc \u0631\u06cc\u0633\u06a9\u200c\u0647\u0627 \u0628\u0631 \u0648\u0636\u0639\u06cc\u062a \u0645\u0627\u0644\u06cc \u0648 \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc \u0633\u0627\u0632\u0645\u0627\u0646 \u0648\u062c\u0648\u062f \u062f\u0627\u0631\u062f.\n\n- *\u062a\u062f\u0648\u06cc\u0646 \u0627\u0633\u062a\u0631\u0627\u062a\u0698\u06cc\u200c\u0647\u0627\u06cc \u0645\u0642\u0627\u0628\u0644\u0647 \u0628\u0627 \u0631\u06cc\u0633\u06a9:* \u062f\u0627\u062f\u0647\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u0645\u0628\u0646\u0627\u06cc \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc \u062f\u0631\u0628\u0627\u0631\u0647 \u0645\u06a9\u0627\u0646\u06cc\u0632\u0645\u200c\u0647\u0627\u06cc \u06a9\u0627\u0647\u0634 \u0631\u06cc\u0633\u06a9 \u0645\u0627\u0646\u0646\u062f \u062a\u0646\u0648\u0639\u200c\u0628\u062e\u0634\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc\u060c \u0645\u062f\u06cc\u0631\u06cc\u062a \u0628\u062f\u0647\u06cc\u060c \u0642\u0631\u0627\u0631\u062f\u0627\u062f\u0647\u0627\u06cc \u067e\u0648\u0634\u0634 \u0631\u06cc\u0633\u06a9 (hedging) \u0648 \u0633\u0627\u06cc\u0631 \u0627\u0642\u062f\u0627\u0645\u0627\u062a \u0645\u062d\u0627\u0641\u0638\u062a\u06cc \u0627\u0633\u062a.\n\n- *\u0627\u0641\u0632\u0627\u06cc\u0634 \u0622\u0645\u0627\u062f\u06af\u06cc \u0628\u0631\u0627\u06cc \u0628\u062d\u0631\u0627\u0646\u200c\u0647\u0627:* \u06af\u0632\u0627\u0631\u0634\u200c\u0647\u0627\u06cc \u062f\u0648\u0631\u0647\u200c\u0627\u06cc \u0648 \u062a\u062d\u0644\u06cc\u0644 \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc \u0627\u0645\u06a9\u0627\u0646 \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc \u0633\u0631\u06cc\u0639 \u0648 \u0622\u06af\u0627\u0647\u0627\u0646\u0647 \u062f\u0631 \u0645\u0648\u0627\u062c\u0647\u0647 \u0628\u0627 \u0628\u062d\u0631\u0627\u0646\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0631\u0627 \u0641\u0631\u0627\u0647\u0645 \u0645\u06cc\u200c\u06a9\u0646\u062f \u0648 \u0627\u0632 \u0628\u0631\u0648\u0632 \u0645\u0634\u06a9\u0644\u0627\u062a \u062c\u062f\u06cc \u062c\u0644\u0648\u06af\u06cc\u0631\u06cc \u0645\u06cc\u200c\u06a9\u0646\u062f.\n\n### \u0646\u062a\u06cc\u062c\u0647\u200c\u06af\u06cc\u0631\u06cc:\n\n\u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u0628\u0627 \u0627\u0631\u0627\u0626\u0647 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u062f\u0642\u06cc\u0642\u060c \u0628\u0647 \u0645\u0648\u0642\u0639 \u0648 \u0642\u0627\u0628\u0644 \u0627\u0639\u062a\u0645\u0627\u062f\u060c \u0628\u0633\u062a\u0631 \u0645\u0646\u0627\u0633\u0628\u06cc \u0628\u0631\u0627\u06cc \u067e\u06cc\u0634\u200c\u0628\u06cc\u0646\u06cc \u062f\u0642\u06cc\u0642\u200c\u062a\u0631 \u0622\u06cc\u0646\u062f\u0647 \u0648 \u0645\u062f\u06cc\u0631\u06cc\u062a \u0628\u0647\u06cc\u0646\u0647 \u0631\u06cc\u0633\u06a9\u200c\u0647\u0627 \u0641\u0631\u0627\u0647\u0645 \u0645\u06cc\u200c\u0622\u0648\u0631\u062f. \u0627\u06cc\u0646 \u0627\u0645\u0631 \u0628\u0647 \u0633\u0627\u0632\u0645\u0627\u0646\u200c\u0647\u0627 \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u062f \u062a\u0627 \u062f\u0631 \u0645\u062d\u06cc\u0637\u200c\u0647\u0627\u06cc \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u067e\u06cc\u0686\u06cc\u062f\u0647 \u0648 \u0645\u062a\u063a\u06cc\u0631\u060c \u0628\u0627 \u0627\u0637\u0645\u06cc\u0646\u0627\u0646 \u0628\u06cc\u0634\u062a\u0631\u06cc \u0639\u0645\u0644 \u06a9\u0646\u0646\u062f \u0648 \u0639\u0645\u0644\u06a9\u0631\u062f \u067e\u0627\u06cc\u062f\u0627\u0631 \u0648 \u0645\u0648\u0641\u0642\u06cc\u062a \u0628\u0644\u0646\u062f\u0645\u062f\u062a \u062e\u0648\u062f \u0631\u0627 \u062a\u0636\u0645\u06cc\u0646 \u0646\u0645\u0627\u06cc\u0646\u062f.\nUser: \u062f\u0631 \u062a\u0627\u062b\u06cc\u0631\u0627\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0631 \u062a\u0635\u0645\u06cc\u0645 \u06af\u06cc\u0631\u06cc \u0647\u0627\u06cc \u0633\u0627\u0632\u0645\u0627\u0646 \u0647\u0627 \u060c(\u062a\u0633\u0647\u06cc\u0644 \u0627\u0631\u062a\u0628\u0627\u0637 \u0628\u0627 \u0630\u06cc\u200c\u0646\u0641\u0639\u0627\u0646 \u062e\u0627\u0631\u062c\u06cc) \u0631\u0627 \u062a\u0634\u0631\u06cc\u062d \u06a9\u0646\u06cc\u062f\nAssistant: _\u062a\u0633\u0647\u06cc\u0644 \u0627\u0631\u062a\u0628\u0627\u0637 \u0628\u0627 \u0630\u06cc\u200c\u0646\u0641\u0639\u0627\u0646 \u062e\u0627\u0631\u062c\u06cc \u0627\u0632 \u0637\u0631\u06cc\u0642 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc_\n\n\u06cc\u06a9\u06cc \u0627\u0632 \u062a\u0623\u062b\u06cc\u0631\u0627\u062a \u0645\u0647\u0645 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u062f\u0631 \u0641\u0631\u0622\u06cc\u0646\u062f\u0647\u0627\u06cc \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc \u0633\u0627\u0632\u0645\u0627\u0646\u200c\u0647\u0627\u060c \u0628\u0647\u0628\u0648\u062f \u0648 \u062a\u0633\u0647\u06cc\u0644 \u0627\u0631\u062a\u0628\u0627\u0637 \u0628\u0627 \u0630\u06cc\u200c\u0646\u0641\u0639\u0627\u0646 \u062e\u0627\u0631\u062c\u06cc \u0645\u0627\u0646\u0646\u062f \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u0627\u0646\u060c \u0628\u0627\u0646\u06a9\u200c\u0647\u0627\u060c \u0633\u0627\u0632\u0645\u0627\u0646\u200c\u0647\u0627\u06cc \u0646\u0638\u0627\u0631\u062a\u06cc \u0648 \u0634\u0631\u06a9\u0627\u06cc \u062a\u062c\u0627\u0631\u06cc \u0627\u0633\u062a. \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc \u0634\u0641\u0627\u0641\u060c \u062f\u0642\u06cc\u0642 \u0648 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f \u0634\u062f\u0647\u060c \u067e\u0627\u06cc\u0647 \u0648 \u0627\u0633\u0627\u0633 \u0627\u0639\u062a\u0645\u0627\u062f\u200c\u0633\u0627\u0632\u06cc \u0648 \u0647\u0645\u06a9\u0627\u0631\u06cc\u200c\u0647\u0627\u06cc \u0645\u0648\u062b\u0631 \u0628\u0627 \u0627\u06cc\u0646 \u06af\u0631\u0648\u0647\u200c\u0647\u0627 \u0631\u0627 \u0641\u0631\u0627\u0647\u0645 \u0645\u06cc\u200c\u0622\u0648\u0631\u062f.\n\n### \u0646\u0642\u0634 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u062f\u0631 \u062a\u0633\u0647\u06cc\u0644 \u0627\u0631\u062a\u0628\u0627\u0637 \u0628\u0627 \u0630\u06cc\u200c\u0646\u0641\u0639\u0627\u0646 \u062e\u0627\u0631\u062c\u06cc:\n\n- *\u0627\u0641\u0632\u0627\u06cc\u0634 \u0634\u0641\u0627\u0641\u06cc\u062a \u0648 \u0627\u0639\u062a\u0645\u0627\u062f:* \u06af\u0632\u0627\u0631\u0634\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u062a\u0647\u06cc\u0647 \u0634\u062f\u0647 \u0628\u0631 \u0627\u0633\u0627\u0633 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u067e\u0630\u06cc\u0631\u0641\u062a\u0647\u200c\u0634\u062f\u0647 \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc \u06cc\u0627 \u0645\u0644\u06cc\u060c \u062a\u0635\u0648\u06cc\u0631 \u0634\u0641\u0627\u0641\u06cc \u0627\u0632 \u0648\u0636\u0639\u06cc\u062a \u0645\u0627\u0644\u06cc \u0648 \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc \u0633\u0627\u0632\u0645\u0627\u0646 \u0627\u0631\u0627\u0626\u0647 \u0645\u06cc\u200c\u062f\u0647\u062f \u0648 \u0627\u06cc\u0646 \u0634\u0641\u0627\u0641\u06cc\u062a \u0645\u0646\u062c\u0631 \u0628\u0647 \u0627\u0641\u0632\u0627\u06cc\u0634 \u0627\u0639\u062a\u0645\u0627\u062f \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u0627\u0646 \u0648 \u0627\u0639\u062a\u0628\u0627\u0631\u062f\u0647\u0646\u062f\u06af\u0627\u0646 \u0645\u06cc\u200c\u0634\u0648\u062f.\n\n- *\u067e\u0634\u062a\u06cc\u0628\u0627\u0646\u06cc \u0627\u0632 \u062a\u0635\u0645\u06cc\u0645\u0627\u062a \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc:* \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc \u062f\u0642\u06cc\u0642 \u0648 \u0642\u0627\u0628\u0644 \u0627\u062a\u06a9\u0627\u060c \u0627\u0645\u06a9\u0627\u0646 \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0631\u06cc\u0633\u06a9 \u0648 \u0628\u0627\u0632\u062f\u0647 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc \u0631\u0627 \u0628\u0631\u0627\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u0627\u0646 \u062e\u0627\u0631\u062c\u06cc \u0641\u0631\u0627\u0647\u0645 \u06a9\u0631\u062f\u0647\u060c \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u062f \u062a\u0627 \u062a\u0635\u0645\u06cc\u0645\u0627\u062a \u0628\u0647\u062a\u0631\u06cc \u062f\u0631\u0628\u0627\u0631\u0647 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc \u062f\u0631 \u0633\u0627\u0632\u0645\u0627\u0646 \u0627\u062a\u062e\u0627\u0630 \u06a9\u0646\u0646\u062f.\n\n- *\u062a\u0633\u0647\u06cc\u0644 \u062f\u0633\u062a\u0631\u0633\u06cc \u0628\u0647 \u0645\u0646\u0627\u0628\u0639 \u0645\u0627\u0644\u06cc:* \u06af\u0632\u0627\u0631\u0634\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0645\u0646\u0638\u0645 \u0648 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u060c \u0628\u0627\u0646\u06a9\u200c\u0647\u0627 \u0648 \u0645\u0624\u0633\u0633\u0627\u062a \u0645\u0627\u0644\u06cc \u0631\u0627 \u0628\u0647 \u0647\u0645\u06a9\u0627\u0631\u06cc \u0628\u0627 \u0633\u0627\u0632\u0645\u0627\u0646 \u062a\u0631\u063a\u06cc\u0628 \u06a9\u0631\u062f\u0647 \u0648 \u0634\u0631\u0627\u06cc\u0637 \u062f\u0631\u06cc\u0627\u0641\u062a \u0648\u0627\u0645 \u06cc\u0627 \u062a\u0623\u0645\u06cc\u0646 \u0645\u0627\u0644\u06cc \u0631\u0627 \u062a\u0633\u0647\u06cc\u0644 \u0645\u06cc\u200c\u06a9\u0646\u062f.\n\n- *\u0631\u0639\u0627\u06cc\u062a \u0645\u0642\u0631\u0631\u0627\u062a \u0648 \u0627\u0644\u0632\u0627\u0645\u0627\u062a \u0646\u0638\u0627\u0631\u062a\u06cc:* \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u060c \u0633\u0627\u0632\u0645\u0627\u0646 \u0631\u0627 \u0642\u0627\u062f\u0631 \u0645\u06cc\u200c\u0633\u0627\u0632\u062f \u062a\u0627 \u0628\u0647 \u0642\u0648\u0627\u0646\u06cc\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc\u060c \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0648 \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u0639\u0645\u0644 \u06a9\u0646\u062f \u06a9\u0647 \u0627\u06cc\u0646 \u0627\u0645\u0631 \u0627\u0632 \u0628\u0631\u0648\u0632 \u0645\u0634\u06a9\u0644\u0627\u062a \u0642\u0627\u0646\u0648\u0646\u06cc \u062c\u0644\u0648\u06af\u06cc\u0631\u06cc \u06a9\u0631\u062f\u0647 \u0648 \u0628\u0627\u0639\u062b \u0631\u0636\u0627\u06cc\u062a \u0648 \u0627\u0637\u0645\u06cc\u0646\u0627\u0646 \u0646\u0627\u0638\u0631\u0627\u0646 \u0648 \u0645\u0631\u0627\u062c\u0639 \u0642\u0627\u0646\u0648\u0646\u06cc \u0645\u06cc\u200c\u0634\u0648\u062f.\n\n- *\u0627\u0631\u062a\u0642\u0627\u0621 \u0627\u0639\u062a\u0628\u0627\u0631 \u0648 \u0634\u0647\u0631\u062a \u0633\u0627\u0632\u0645\u0627\u0646:* \u0627\u0646\u062a\u0634\u0627\u0631 \u0645\u0646\u0638\u0645 \u0648 \u0635\u062d\u06cc\u062d \u06af\u0632\u0627\u0631\u0634\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u060c \u0634\u0647\u0631\u062a \u0633\u0627\u0632\u0645\u0627\u0646 \u0631\u0627 \u062f\u0631 \u0628\u0627\u0632\u0627\u0631\u0647\u0627\u06cc \u0645\u062d\u0644\u06cc \u0648 \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc \u0627\u0641\u0632\u0627\u06cc\u0634 \u062f\u0627\u062f\u0647 \u0648 \u0645\u0648\u0642\u0639\u06cc\u062a \u0631\u0642\u0627\u0628\u062a\u06cc \u0622\u0646 \u0631\u0627 \u062a\u0642\u0648\u06cc\u062a \u0645\u06cc\u200c\u06a9\u0646\u062f.\n\n- *\u062a\u0642\u0648\u06cc\u062a \u0634\u0641\u0627\u0641\u06cc\u062a \u062f\u0631 \u0632\u0646\u062c\u06cc\u0631\u0647 \u062a\u0623\u0645\u06cc\u0646 \u0648 \u0631\u0648\u0627\u0628\u0637 \u062a\u062c\u0627\u0631\u06cc:* \u06af\u0632\u0627\u0631\u0634\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0631\u0633\u0645\u06cc\u060c \u0647\u0645\u06a9\u0627\u0631\u06cc \u0648 \u0647\u0645\u0627\u0647\u0646\u06af\u06cc \u0628\u0647\u062a\u0631\u06cc \u0628\u0627 \u0634\u0631\u06a9\u0627\u06cc \u062a\u062c\u0627\u0631\u06cc \u0648 \u062a\u0623\u0645\u06cc\u0646\u200c\u06a9\u0646\u0646\u062f\u06af\u0627\u0646 \u0627\u06cc\u062c\u0627\u062f \u06a9\u0631\u062f\u0647 \u0648 \u0645\u0648\u062c\u0628 \u062a\u0633\u0647\u06cc\u0644 \u0645\u0630\u0627\u06a9\u0631\u0627\u062a \u0648 \u0627\u0646\u0639\u0642\u0627\u062f \u0642\u0631\u0627\u0631\u062f\u0627\u062f\u0647\u0627 \u0645\u06cc\u200c\u06af\u0631\u062f\u062f.\n\n---\n\n\u062f\u0631 \u0645\u062c\u0645\u0648\u0639\u060c \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u0632\u0628\u0627\u0646 \u0645\u0634\u062a\u0631\u06a9 \u0628\u06cc\u0646 \u0633\u0627\u0632\u0645\u0627\u0646 \u0648 \u0630\u06cc\u200c\u0646\u0641\u0639\u0627\u0646 \u062e\u0627\u0631\u062c\u06cc \u0639\u0645\u0644 \u0645\u06cc\u200c\u06a9\u0646\u062f \u0648 \u0628\u0627 \u0641\u0631\u0627\u0647\u0645 \u0622\u0648\u0631\u062f\u0646 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0639\u062a\u0628\u0631 \u0648 \u0628\u0647 \u0645\u0648\u0642\u0639\u060c \u0632\u0645\u06cc\u0646\u0647\u200c\u0633\u0627\u0632 \u062a\u0639\u0627\u0645\u0644 \u0645\u062b\u0628\u062a\u060c \u0627\u0639\u062a\u0645\u0627\u062f \u0645\u062a\u0642\u0627\u0628\u0644 \u0648 \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc\u200c\u0647\u0627\u06cc \u0645\u0624\u062b\u0631 \u062f\u0631 \u062c\u0647\u062a \u0631\u0634\u062f \u0648 \u062a\u0648\u0633\u0639\u0647 \u0633\u0627\u0632\u0645\u0627\u0646 \u0627\u0633\u062a.\nUser: \u06cc\u06a9 \u0645\u062a\u0646 \u0628\u0647\u062a \u0627\u0631\u0633\u0627\u0644 \u0645\u06cc\u06a9\u0646\u0645 \u0648 \u0628\u0647 \u0635\u0648\u0631\u062a \u062a\u062e\u0635\u0635\u06cc \u0628\u0647 \u0632\u0628\u0627\u0646 \u0627\u0646\u06af\u0644\u06cc\u0633\u06cc \u062a\u0631\u062c\u0645\u0647\u200c\u0634 \u06a9\u0646\nAssistant: \u062d\u062a\u0645\u0627\u060c \u0645\u062a\u0646 \u0631\u0627 \u0627\u0631\u0633\u0627\u0644 \u06a9\u0646\u06cc\u062f \u062a\u0627 \u0622\u0646 \u0631\u0627 \u0628\u0647 \u0635\u0648\u0631\u062a \u062a\u062e\u0635\u0635\u06cc \u0628\u0647 \u0627\u0646\u06af\u0644\u06cc\u0633\u06cc \u062a\u0631\u062c\u0645\u0647 \u06a9\u0646\u0645.\nUser: \u062a\u0623\u062b\u06cc\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u0628\u0631 \u0641\u0631\u0622\u06cc\u0646\u062f\u0647\u0627\u06cc \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc \u062f\u0631 \u0633\u0627\u0632\u0645\u0627\u0646\u200c\u0647\u0627\n\n\u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u0646\u0642\u0634 \u0627\u0633\u0627\u0633\u06cc \u0648 \u062d\u06cc\u0627\u062a\u06cc \u062f\u0631 \u0641\u0631\u0622\u06cc\u0646\u062f\u0647\u0627\u06cc \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc \u0633\u0627\u0632\u0645\u0627\u0646\u200c\u0647\u0627 \u0627\u06cc\u0641\u0627 \u0645\u06cc\u200c\u06a9\u0646\u062f\u060c \u0632\u06cc\u0631\u0627 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u062f\u0642\u06cc\u0642 \u0648 \u0642\u0627\u0628\u0644 \u0627\u0637\u0645\u06cc\u0646\u0627\u0646 \u0645\u0627\u0644\u06cc \u0631\u0627 \u062f\u0631 \u0627\u062e\u062a\u06cc\u0627\u0631 \u0645\u062f\u06cc\u0631\u0627\u0646\u060c \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u0627\u0646\u060c \u0627\u0639\u062a\u0628\u0627\u0631\u062f\u0647\u0646\u062f\u06af\u0627\u0646 \u0648 \u0633\u0627\u06cc\u0631 \u0630\u06cc\u200c\u0646\u0641\u0639\u0627\u0646 \u0642\u0631\u0627\u0631 \u0645\u06cc\u200c\u062f\u0647\u062f. \u0628\u0631\u062e\u06cc \u0627\u0632 \u0645\u0647\u0645\u200c\u062a\u0631\u06cc\u0646 \u062a\u0623\u062b\u06cc\u0631\u0627\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u0628\u0631 \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc \u0639\u0628\u0627\u0631\u062a\u200c\u0627\u0646\u062f \u0627\u0632:\n\n1. \u0627\u0631\u0627\u0626\u0647 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc \u0634\u0641\u0627\u0641 \u0648 \u0642\u0627\u0628\u0644 \u0627\u062a\u06a9\u0627 \n \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u0628\u0627 \u062b\u0628\u062a\u060c \u062f\u0633\u062a\u0647\u200c\u0628\u0646\u062f\u06cc \u0648 \u06af\u0632\u0627\u0631\u0634\u200c\u062f\u0647\u06cc \u062f\u0627\u062f\u0647\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u060c \u062a\u0635\u0648\u06cc\u0631\u06cc \u0648\u0627\u0636\u062d \u0627\u0632 \u0648\u0636\u0639\u06cc\u062a \u0645\u0627\u0644\u06cc \u0633\u0627\u0632\u0645\u0627\u0646\u060c \u0639\u0645\u0644\u06a9\u0631\u062f \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc \u0648 \u062c\u0631\u06cc\u0627\u0646\u200c\u0647\u0627\u06cc \u0646\u0642\u062f\u06cc \u0627\u0631\u0627\u0626\u0647 \u0645\u06cc\u200c\u06a9\u0646\u062f. \u0627\u06cc\u0646 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u067e\u0627\u06cc\u0647\u200c\u0627\u06cc \u0628\u0631\u0627\u06cc \u062a\u062d\u0644\u06cc\u0644 \u0648 \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc\u200c\u0647\u0627\u06cc \u0645\u062f\u06cc\u0631\u06cc\u062a\u06cc \u0648 \u0627\u0633\u062a\u0631\u0627\u062a\u0698\u06cc\u06a9 \u0647\u0633\u062a\u0646\u062f.\n\n2. \u067e\u0634\u062a\u06cc\u0628\u0627\u0646\u06cc \u0627\u0632 \u062a\u0635\u0645\u06cc\u0645\u0627\u062a \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc \u0648 \u062a\u0627\u0645\u06cc\u0646 \u0645\u0627\u0644\u06cc \n \u062f\u0627\u062f\u0647\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u0627\u0645\u06a9\u0627\u0646 \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0631\u06cc\u0633\u06a9 \u0648 \u0628\u0627\u0632\u062f\u0647 \u067e\u0631\u0648\u0698\u0647\u200c\u0647\u0627\u060c \u0645\u0646\u0627\u0628\u0639 \u062a\u0627\u0645\u06cc\u0646 \u0645\u0627\u0644\u06cc \u0645\u062e\u062a\u0644\u0641 \u0648 \u06a9\u0627\u0631\u0627\u06cc\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc\u200c\u0647\u0627 \u0631\u0627 \u0641\u0631\u0627\u0647\u0645 \u0645\u06cc\u200c\u06a9\u0646\u062f. \u0628\u0647 \u06a9\u0645\u06a9 \u0627\u06cc\u0646 \u0627\u0637\u0644\u0627\u0639\u0627\u062a\u060c \u0645\u062f\u06cc\u0631\u0627\u0646 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0646\u062f \u0628\u0647\u062a\u0631\u06cc\u0646 \u06af\u0632\u06cc\u0646\u0647\u200c\u0647\u0627 \u0631\u0627 \u0628\u0631\u0627\u06cc \u062a\u062e\u0635\u06cc\u0635 \u0645\u0646\u0627\u0628\u0639 \u0627\u0646\u062a\u062e\u0627\u0628 \u06a9\u0646\u0646\u062f.\n\n3. \u06a9\u0645\u06a9 \u0628\u0647 \u0628\u0631\u0646\u0627\u0645\u0647\u200c\u0631\u06cc\u0632\u06cc \u0648 \u06a9\u0646\u062a\u0631\u0644 \u0628\u0648\u062f\u062c\u0647 \n \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc \u062f\u0642\u06cc\u0642 \u0628\u0647 \u0645\u062f\u06cc\u0631\u0627\u0646 \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u062f \u0628\u0648\u062f\u062c\u0647\u200c\u0647\u0627\u06cc \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc \u0648 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u0627\u06cc \u0631\u0627 \u0637\u0631\u0627\u062d\u06cc \u0646\u0645\u0648\u062f\u0647\u060c \u0639\u0645\u0644\u06a9\u0631\u062f \u0648\u0627\u0642\u0639\u06cc \u0631\u0627 \u0628\u0627 \u0628\u0648\u062f\u062c\u0647 \u0645\u0642\u0627\u06cc\u0633\u0647 \u06a9\u0646\u0646\u062f \u0648 \u062f\u0631 \u0635\u0648\u0631\u062a \u0646\u06cc\u0627\u0632 \u0627\u0642\u062f\u0627\u0645\u0627\u062a \u0627\u0635\u0644\u0627\u062d\u06cc \u0627\u062a\u062e\u0627\u0630 \u0646\u0645\u0627\u06cc\u0646\u062f.\n\n4. \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0639\u0645\u0644\u06a9\u0631\u062f \u0648 \u0645\u0633\u0626\u0648\u0644\u06cc\u062a\u200c\u067e\u0630\u06cc\u0631\u06cc \n \u06af\u0632\u0627\u0631\u0634\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u0627\u0645\u06a9\u0627\u0646 \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0639\u0645\u0644\u06a9\u0631\u062f \u0628\u062e\u0634\u200c\u0647\u0627\u060c \u0648\u0627\u062d\u062f\u200c\u0647\u0627 \u0648 \u0645\u062f\u06cc\u0631\u06cc\u062a \u0631\u0627 \u0641\u0631\u0627\u0647\u0645 \u0648 \u0632\u0645\u06cc\u0646\u0647 \u0645\u0633\u0626\u0648\u0644\u06cc\u062a\u200c\u067e\u0630\u06cc\u0631\u06cc \u0631\u0627 \u0627\u06cc\u062c\u0627\u062f \u0645\u06cc\u200c\u06a9\u0646\u062f. \u0627\u06cc\u0646 \u0645\u0648\u0636\u0648\u0639 \u0628\u0627\u0639\u062b \u0628\u0647\u0628\u0648\u062f \u0645\u0633\u062a\u0645\u0631 \u0648 \u0627\u0646\u06af\u06cc\u0632\u0647\u200c\u0628\u062e\u0634\u06cc \u0628\u0647 \u06a9\u0627\u0631\u06a9\u0646\u0627\u0646 \u0645\u06cc\u200c\u0634\u0648\u062f.\n\n5. \u0627\u0641\u0632\u0627\u06cc\u0634 \u0642\u0627\u0628\u0644\u06cc\u062a \u067e\u06cc\u0634\u200c\u0628\u06cc\u0646\u06cc \u0648 \u0645\u062f\u06cc\u0631\u06cc\u062a \u0631\u06cc\u0633\u06a9 \n \u0628\u0627 \u0628\u0631\u0631\u0633\u06cc \u0631\u0648\u0646\u062f\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u060c \u0646\u0633\u0628\u062a\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0648 \u062a\u062d\u0644\u06cc\u0644 \u06af\u0632\u0627\u0631\u0634\u200c\u0647\u0627\u060c \u0645\u062f\u06cc\u0631\u0627\u0646 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0646\u062f \u0645\u0633\u0627\u0626\u0644 \u0645\u0627\u0644\u06cc \u0622\u06cc\u0646\u062f\u0647 \u0631\u0627 \u067e\u06cc\u0634\u200c\u0628\u06cc\u0646\u06cc \u06a9\u0631\u062f\u0647 \u0648 \u0628\u0631\u0627\u06cc \u0645\u062f\u06cc\u0631\u06cc\u062a \u0631\u06cc\u0633\u06a9\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0628\u0631\u0646\u0627\u0645\u0647\u200c\u0631\u06cc\u0632\u06cc \u06a9\u0646\u0646\u062f.\n\n6. \u062a\u0633\u0647\u06cc\u0644 \u0627\u0631\u062a\u0628\u0627\u0637 \u0628\u0627 \u0630\u06cc\u200c\u0646\u0641\u0639\u0627\u0646 \u062e\u0627\u0631\u062c\u06cc \n \u0627\u0631\u0627\u0626\u0647 \u06af\u0632\u0627\u0631\u0634\u200c\u0647\u0627\u06cc \u0634\u0641\u0627\u0641 \u0648 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f \u0645\u0648\u062c\u0628 \u062c\u0644\u0628 \u0627\u0639\u062a\u0645\u0627\u062f \u0633\u0647\u0627\u0645\u062f\u0627\u0631\u0627\u0646\u060c \u0628\u0627\u0646\u06a9\u200c\u0647\u0627\u060c \u0633\u0627\u0632\u0645\u0627\u0646\u200c\u0647\u0627\u06cc \u0646\u0638\u0627\u0631\u062a\u06cc \u0648 \u0633\u0627\u06cc\u0631 \u0630\u06cc\u200c\u0646\u0641\u0639\u0627\u0646 \u0634\u062f\u0647 \u0648 \u0634\u0631\u0627\u06cc\u0637 \u0628\u0647\u062a\u0631\u06cc \u0628\u0631\u0627\u06cc \u062c\u0630\u0628 \u0633\u0631\u0645\u0627\u06cc\u0647 \u0648 \u0647\u0645\u06a9\u0627\u0631\u06cc\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0641\u0631\u0627\u0647\u0645 \u0645\u06cc\u200c\u06a9\u0646\u062f.\n\n---\n\n\u0628\u0647 \u0637\u0648\u0631 \u062e\u0644\u0627\u0635\u0647\u060c \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u0628\u0627 \u0641\u0631\u0627\u0647\u0645 \u0622\u0648\u0631\u062f\u0646 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u062f\u0642\u06cc\u0642\u060c \u0628\u0647\u200c\u0645\u0648\u0642\u0639 \u0648 \u0642\u0627\u0628\u0644 \u0627\u0639\u062a\u0645\u0627\u062f\u060c \u0632\u06cc\u0631\u0628\u0646\u0627\u06cc \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc\u200c\u0647\u0627\u06cc \u0647\u0648\u0634\u0645\u0646\u062f\u0627\u0646\u0647 \u0648 \u0627\u0633\u062a\u0631\u0627\u062a\u0698\u06cc\u06a9 \u062f\u0631 \u0633\u0627\u0632\u0645\u0627\u0646\u200c\u0647\u0627\u0633\u062a \u0648 \u0646\u0642\u0634 \u06a9\u0644\u06cc\u062f\u06cc \u062f\u0631 \u0631\u0634\u062f\u060c \u067e\u0627\u06cc\u062f\u0627\u0631\u06cc \u0648 \u0645\u0648\u0641\u0642\u06cc\u062a \u0622\u0646\u200c\u0647\u0627 \u0627\u06cc\u0641\u0627 \u0645\u06cc\u200c\u06a9\u0646\u062f.\n\n\u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc \u0634\u0641\u0627\u0641 \u0648 \u0642\u0627\u0628\u0644 \u0627\u062a\u06a9\u0627\n\n\u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc \u0634\u0641\u0627\u0641 \u0628\u0647 \u0645\u0639\u0646\u0627\u06cc \u06af\u0632\u0627\u0631\u0634\u200c\u0647\u0627\u06cc\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0628\u0647 \u0648\u0636\u0648\u062d \u0648 \u0628\u062f\u0648\u0646 \u0627\u0628\u0647\u0627\u0645\u060c \u0648\u0636\u0639\u06cc\u062a \u0645\u0627\u0644\u06cc\u060c \u0639\u0645\u0644\u06a9\u0631\u062f \u0648 \u062c\u0631\u06cc\u0627\u0646\u200c\u0647\u0627\u06cc \u0646\u0642\u062f\u06cc \u06cc\u06a9 \u0633\u0627\u0632\u0645\u0627\u0646 \u0631\u0627 \u0628\u0647 \u062a\u0635\u0648\u06cc\u0631 \u0645\u06cc\u200c\u06a9\u0634\u0646\u062f. \u0627\u06cc\u0646 \u0634\u0641\u0627\u0641\u06cc\u062a \u0628\u0627\u0639\u062b \u0645\u06cc\u200c\u0634\u0648\u062f \u062a\u0645\u0627\u0645\u06cc \u0630\u06cc\u200c\u0646\u0641\u0639\u0627\u0646 \u0634\u0627\u0645\u0644 \u0645\u062f\u06cc\u0631\u0627\u0646\u060c \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u0627\u0646\u060c \u0627\u0639\u062a\u0628\u0627\u0631\u062f\u0647\u0646\u062f\u06af\u0627\u0646 \u0648 \u0646\u0627\u0638\u0631\u0627\u0646 \u0628\u062a\u0648\u0627\u0646\u0646\u062f \u062a\u0635\u0648\u06cc\u0631 \u0648\u0627\u0642\u0639\u06cc \u0648 \u062f\u0642\u06cc\u0642\u06cc \u0627\u0632 \u0648\u0636\u0639\u06cc\u062a \u0645\u0627\u0644\u06cc \u0622\u0646 \u0633\u0627\u0632\u0645\u0627\u0646 \u0628\u062f\u0633\u062a \u0622\u0648\u0631\u0646\u062f.\n\n---\n\n\u0648\u06cc\u0698\u06af\u06cc\u200c\u0647\u0627\u06cc \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc \u0634\u0641\u0627\u0641:\n\n- \u06a9\u0627\u0645\u0644 \u0628\u0648\u062f\u0646: \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0628\u0627\u06cc\u062f \u062c\u0627\u0645\u0639 \u0648 \u0647\u0645\u0647\u200c\u062c\u0627\u0646\u0628\u0647 \u0628\u0627\u0634\u062f\u060c \u0628\u0647 \u0637\u0648\u0631\u06cc \u06a9\u0647 \u0647\u06cc\u0686 \u0646\u06a9\u062a\u0647 \u0645\u0647\u0645\u06cc \u0627\u0632 \u062f\u06cc\u062f \u0627\u0633\u062a\u0641\u0627\u062f\u0647\u200c\u06a9\u0646\u0646\u062f\u06af\u0627\u0646 \u067e\u0646\u0647\u0627\u0646 \u0646\u0645\u0627\u0646\u062f.\n\n- \u0642\u0627\u0628\u0644 \u0641\u0647\u0645 \u0628\u0648\u062f\u0646: \u06af\u0632\u0627\u0631\u0634\u200c\u0647\u0627 \u0628\u0647 \u0632\u0628\u0627\u0646 \u0633\u0627\u062f\u0647\u060c \u0645\u0646\u0638\u0645 \u0648 \u0642\u0627\u0628\u0644 \u062f\u0631\u06a9 \u0627\u0631\u0627\u0626\u0647 \u0634\u0648\u0646\u062f \u062a\u0627 \u0627\u0641\u0631\u0627\u062f \u0628\u0627 \u0633\u0637\u0648\u062d \u0645\u062e\u062a\u0644\u0641 \u062f\u0627\u0646\u0634 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u062a\u0648\u0627\u0646\u0646\u062f \u0622\u0646 \u0631\u0627 \u062a\u062d\u0644\u06cc\u0644 \u06a9\u0646\u0646\u062f.\n\n- \u062f\u0633\u062a\u0631\u0633\u06cc \u0622\u0633\u0627\u0646: \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0628\u0627\u06cc\u062f \u062f\u0631 \u0632\u0645\u0627\u0646 \u0645\u0646\u0627\u0633\u0628 \u0648 \u0628\u0627 \u0633\u0647\u0648\u0644\u062a \u062f\u0631 \u0627\u062e\u062a\u06cc\u0627\u0631 \u0630\u06cc\u200c\u0646\u0641\u0639\u0627\u0646 \u0642\u0631\u0627\u0631 \u06af\u06cc\u0631\u062f.\n\n- \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0639\u06cc\u0646\u06cc: \u062f\u0627\u062f\u0647\u200c\u0647\u0627 \u0628\u0627\u06cc\u062f \u0628\u0631 \u0627\u0633\u0627\u0633 \u0645\u0639\u06cc\u0627\u0631\u0647\u0627\u06cc \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f \u0648 \u0642\u0627\u0628\u0644 \u0627\u0646\u062f\u0627\u0632\u0647\u200c\u06af\u06cc\u0631\u06cc \u0627\u0631\u0627\u0626\u0647 \u0634\u0648\u0646\u062f\u060c \u0628\u0647 \u06af\u0648\u0646\u0647\u200c\u0627\u06cc \u06a9\u0647 \u062a\u062d\u0644\u06cc\u0644\u06af\u0631\u0627\u0646 \u0628\u062a\u0648\u0627\u0646\u0646\u062f \u0622\u0646\u200c\u0647\u0627 \u0631\u0627 \u0628\u062f\u0648\u0646 \u0633\u0648\u06af\u06cc\u0631\u06cc \u0628\u0631\u0631\u0633\u06cc \u06a9\u0646\u0646\u062f.\n\n---\n\n\u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc \u0642\u0627\u0628\u0644 \u0627\u062a\u06a9\u0627 \u0628\u0647 \u0686\u0647 \u0645\u0639\u0646\u0627\u0633\u062a\u061f\n\n\u0642\u0627\u0628\u0644 \u0627\u062a\u06a9\u0627 \u0628\u0648\u062f\u0646 \u06cc\u0639\u0646\u06cc \u0627\u06cc\u0646\u06a9\u0647 \u06a9\u0627\u0631\u0628\u0631\u0627\u0646 \u0628\u0647 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u06af\u0632\u0627\u0631\u0634 \u0634\u062f\u0647 \u0627\u0639\u062a\u0645\u0627\u062f \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u0646\u062f \u0648 \u0628\u062a\u0648\u0627\u0646\u0646\u062f \u0628\u0631 \u0627\u0633\u0627\u0633 \u0622\u0646 \u062a\u0635\u0645\u06cc\u0645\u0627\u062a \u0645\u0647\u0645\u06cc \u0627\u062a\u062e\u0627\u0630 \u06a9\u0646\u0646\u062f. \u0628\u0631\u0627\u06cc \u0627\u06cc\u0646\u200c\u06a9\u0647 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc \u0642\u0627\u0628\u0644 \u0627\u062a\u06a9\u0627 \u0628\u0627\u0634\u062f\u060c \u0628\u0627\u06cc\u062f:\n\n- \u0648\u0627\u0642\u0639\u06cc\u062a \u0631\u0627 \u0628\u0647 \u062f\u0631\u0633\u062a\u06cc \u0645\u0646\u0639\u06a9\u0633 \u06a9\u0646\u062f: \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0628\u0627\u06cc\u062f \u062f\u0642\u06cc\u0642 \u0628\u0648\u062f\u0647 \u0648 \u0628\u0647 \u0647\u06cc\u0686 \u0639\u0646\u0648\u0627\u0646 \u062a\u062d\u0631\u06cc\u0641 \u06cc\u0627 \u062f\u0633\u062a\u06a9\u0627\u0631\u06cc \u0646\u0634\u062f\u0647 \u0628\u0627\u0634\u062f.\n\n- \u062b\u0628\u0627\u062a \u062f\u0631 \u06af\u0632\u0627\u0631\u0634\u200c \u062f\u0647\u06cc: \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0628\u0647 \u0635\u0648\u0631\u062a \u067e\u06cc\u0648\u0633\u062a\u0647 \u0648 \u0645\u0646\u0638\u0645 \u0627\u0631\u0627\u0626\u0647 \u0634\u0648\u062f \u062a\u0627 \u0631\u0648\u0646\u062f\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0642\u0627\u0628\u0644 \u0631\u0635\u062f \u0628\u0627\u0634\u0646\u062f.\n\n- \u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0648 \u0634\u0648\u0627\u0647\u062f \u06a9\u0627\u0641\u06cc: \u0627\u0631\u0627\u0626\u0647 \u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0648 \u0645\u062f\u0627\u0631\u06a9 \u067e\u0634\u062a\u06cc\u0628\u0627\u0646 \u0628\u0631\u0627\u06cc \u0627\u0631\u0642\u0627\u0645 \u06af\u0632\u0627\u0631\u0634 \u0634\u062f\u0647 \u0648\u062c\u0648\u062f \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u062f.\n\n- \u062a\u0623\u06cc\u06cc\u062f \u062a\u0648\u0633\u0637 \u062d\u0633\u0627\u0628\u0631\u0633 \u0645\u0633\u062a\u0642\u0644: \u06af\u0632\u0627\u0631\u0634\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0645\u0648\u0631\u062f \u0628\u0631\u0631\u0633\u06cc \u0648 \u062a\u0623\u06cc\u06cc\u062f \u0645\u0648\u0633\u0633\u0627\u062a \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0628\u06cc\u0631\u0648\u0646\u06cc \u0642\u0631\u0627\u0631 \u06af\u0631\u0641\u062a\u0647 \u0628\u0627\u0634\u0646\u062f.\n\n---\n\n\u0627\u0647\u0645\u06cc\u062a \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc \u0634\u0641\u0627\u0641 \u0648 \u0642\u0627\u0628\u0644 \u0627\u062a\u06a9\u0627:\n\n- \u0627\u06cc\u062c\u0627\u062f \u0627\u0639\u062a\u0645\u0627\u062f \u062f\u0631 \u0628\u06cc\u0646 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u0627\u0646 \u0648 \u0628\u0627\u0632\u0627\u0631\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \n- \u062a\u0633\u0647\u06cc\u0644 \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc\u200c\u0647\u0627\u06cc \u0645\u062f\u06cc\u0631\u06cc\u062a\u06cc \u0648 \u0627\u0633\u062a\u0631\u0627\u062a\u0698\u06cc\u06a9 \n- \u06a9\u0645\u06a9 \u0628\u0647 \u067e\u06cc\u0634\u06af\u06cc\u0631\u06cc \u0627\u0632 \u062a\u0642\u0644\u0628 \u0648 \u0633\u0648\u0621\u0627\u0633\u062a\u0641\u0627\u062f\u0647\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \n- \u0627\u0631\u062a\u0642\u0627\u0621 \u06a9\u06cc\u0641\u06cc\u062a \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u0645\u0627\u0644\u06cc \u0648 \u0631\u0639\u0627\u06cc\u062a \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627 \n- \u0628\u0633\u062a\u0631 \u0645\u0646\u0627\u0633\u0628\u06cc \u0628\u0631\u0627\u06cc \u062c\u0630\u0628 \u0633\u0631\u0645\u0627\u06cc\u0647 \u0648 \u062a\u0627\u0645\u06cc\u0646 \u0645\u0627\u0644\u06cc \n\n---\n\n\u062f\u0631 \u0645\u062c\u0645\u0648\u0639\u060c \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc \u0634\u0641\u0627\u0641 \u0648 \u0642\u0627\u0628\u0644 \u0627\u062a\u06a9\u0627\u060c \u0633\u062a\u0648\u0646 \u0641\u0642\u0631\u0627\u062a \u0641\u0631\u0622\u06cc\u0646\u062f\u0647\u0627\u06cc \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc \u062f\u0642\u06cc\u0642 \u0648 \u0645\u0646\u0635\u0641\u0627\u0646\u0647 \u062f\u0631 \u0647\u0631 \u0633\u0627\u0632\u0645\u0627\u0646\u06cc \u0627\u0633\u062a \u0648 \u0646\u0642\u0634 \u0645\u062d\u0648\u0631\u06cc \u062f\u0631 \u0645\u0648\u0641\u0642\u06cc\u062a \u0648 \u067e\u0627\u06cc\u062f\u0627\u0631\u06cc \u0628\u0644\u0646\u062f\u0645\u062f\u062a \u0622\u0646 \u0627\u06cc\u0641\u0627 \u0645\u06cc\u200c\u06a9\u0646\u062f.\n\n\u067e\u0634\u062a\u06cc\u0628\u0627\u0646\u06cc \u0627\u0632 \u062a\u0635\u0645\u06cc\u0645\u0627\u062a \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc \u0648 \u062a\u0623\u0645\u06cc\u0646 \u0645\u0627\u0644\u06cc\n\n\u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u0646\u0642\u0634 \u06a9\u0644\u06cc\u062f\u06cc \u062f\u0631 \u0641\u0631\u0622\u06cc\u0646\u062f\u0647\u0627\u06cc \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc \u0648 \u062a\u0623\u0645\u06cc\u0646 \u0645\u0627\u0644\u06cc \u0633\u0627\u0632\u0645\u0627\u0646\u200c\u0647\u0627 \u062f\u0627\u0631\u062f\u060c \u0632\u06cc\u0631\u0627 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u062f\u0642\u06cc\u0642 \u0648 \u0628\u0647\u200c\u0645\u0648\u0642\u0639 \u0645\u0627\u0644\u06cc \u0631\u0627 \u0627\u0631\u0627\u0626\u0647 \u0645\u06cc\u200c\u062f\u0647\u062f \u06a9\u0647 \u067e\u0627\u06cc\u0647 \u0648 \u0627\u0633\u0627\u0633 \u062a\u062d\u0644\u06cc\u0644\u200c\u0647\u0627\u06cc \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u0648 \u0645\u0627\u0644\u06cc \u0627\u0633\u062a. \u0627\u06cc\u0646 \u067e\u0634\u062a\u06cc\u0628\u0627\u0646\u06cc \u0628\u0647 \u0634\u06a9\u0644\u200c\u0647\u0627\u06cc \u0632\u06cc\u0631 \u062a\u062d\u0642\u0642 \u0645\u06cc\u200c\u06cc\u0627\u0628\u062f:\nAssistant: 1. \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0631\u06cc\u0633\u06a9 \u0648 \u0628\u0627\u0632\u062f\u0647 \u067e\u0631\u0648\u0698\u0647\u200c\u0647\u0627: \n \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0647 \u0645\u062f\u06cc\u0631\u0627\u0646 \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u062f \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u060c \u062f\u0631\u0622\u0645\u062f\u0647\u0627 \u0648 \u0633\u0648\u062f\u0622\u0648\u0631\u06cc \u067e\u0631\u0648\u0698\u0647\u200c\u0647\u0627\u06cc \u0645\u062e\u062a\u0644\u0641 \u0631\u0627 \u0645\u062d\u0627\u0633\u0628\u0647 \u06a9\u0646\u0646\u062f \u0648 \u0631\u06cc\u0633\u06a9\u200c\u0647\u0627\u06cc \u0645\u0631\u062a\u0628\u0637 \u0628\u0627 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc\u200c\u0647\u0627 \u0631\u0627 \u0628\u0647\u062a\u0631 \u0628\u0634\u0646\u0627\u0633\u0646\u062f. \u062f\u0627\u062f\u0647\u200c\u0647\u0627\u06cc \u062f\u0642\u06cc\u0642 \u0639\u0645\u0644\u06a9\u0631\u062f \u0645\u0627\u0644\u06cc \u06af\u0630\u0634\u062a\u0647 \u0648 \u067e\u06cc\u0634\u200c\u0628\u06cc\u0646\u06cc\u200c\u0647\u0627\u06cc \u0622\u062a\u06cc\u060c \u0627\u0645\u06a9\u0627\u0646 \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc \u0622\u06af\u0627\u0647\u0627\u0646\u0647 \u062f\u0631\u0628\u0627\u0631\u0647 \u062a\u062e\u0635\u06cc\u0635 \u0645\u0646\u0627\u0628\u0639 \u0631\u0627 \u0641\u0631\u0627\u0647\u0645 \u0645\u06cc\u200c\u06a9\u0646\u062f.\n\n2. \u062a\u0639\u06cc\u06cc\u0646 \u0633\u0627\u062e\u062a\u0627\u0631 \u0628\u0647\u06cc\u0646\u0647 \u062a\u0623\u0645\u06cc\u0646 \u0645\u0627\u0644\u06cc: \n \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u062a\u0648\u0627\u0646\u0627\u06cc\u06cc \u0634\u0631\u06a9\u062a \u062f\u0631 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0628\u0647\u06cc\u0646\u0647 \u0627\u0632 \u0645\u0646\u0627\u0628\u0639 \u0645\u0627\u0644\u06cc \u0631\u0627 \u0646\u0634\u0627\u0646 \u0645\u06cc\u200c\u062f\u0647\u062f \u0648 \u0628\u0647 \u0645\u062f\u06cc\u0631\u0627\u0646 \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u062f \u062a\u0631\u06a9\u06cc\u0628 \u0645\u0646\u0627\u0633\u0628\u06cc \u0628\u06cc\u0646 \u0628\u062f\u0647\u06cc \u0648 \u0633\u0631\u0645\u0627\u06cc\u0647 (\u062d\u0642\u0648\u0642 \u0635\u0627\u062d\u0628\u0627\u0646 \u0633\u0647\u0627\u0645) \u0627\u0646\u062a\u062e\u0627\u0628 \u06a9\u0646\u0646\u062f \u062a\u0627 \u0647\u0632\u06cc\u0646\u0647 \u0633\u0631\u0645\u0627\u06cc\u0647 \u0631\u0627 \u06a9\u0627\u0647\u0634 \u062f\u0627\u062f\u0647 \u0648 \u0631\u06cc\u0633\u06a9 \u0645\u0627\u0644\u06cc \u0631\u0627 \u0645\u062f\u06cc\u0631\u06cc\u062a \u06a9\u0646\u0646\u062f.\n\n3. \u062a\u062d\u0644\u06cc\u0644 \u062c\u0631\u06cc\u0627\u0646\u200c\u0647\u0627\u06cc \u0646\u0642\u062f\u06cc: \n \u0628\u0631\u0631\u0633\u06cc \u062c\u0631\u06cc\u0627\u0646\u200c\u0647\u0627\u06cc \u0646\u0642\u062f\u06cc \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc \u0648 \u0645\u0627\u0644\u06cc \u0628\u0647 \u0645\u062f\u06cc\u0631\u0627\u0646 \u0627\u0645\u06a9\u0627\u0646 \u0645\u06cc\u200c\u062f\u0647\u062f \u062a\u0648\u0627\u0646\u0627\u06cc\u06cc \u0634\u0631\u06a9\u062a \u062f\u0631 \u067e\u0631\u062f\u0627\u062e\u062a \u0628\u062f\u0647\u06cc\u200c\u0647\u0627\u060c \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc \u062c\u062f\u06cc\u062f \u0648 \u062a\u0648\u0632\u06cc\u0639 \u0633\u0648\u062f \u0631\u0627 \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u06a9\u0646\u0646\u062f. \u0627\u06cc\u0646 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u062d\u06cc\u0627\u062a\u06cc \u0628\u0631\u0627\u06cc \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc \u062f\u0631 \u062e\u0635\u0648\u0635 \u062c\u0630\u0628 \u0645\u0646\u0627\u0628\u0639 \u0645\u0627\u0644\u06cc \u06cc\u0627 \u0628\u0627\u0632\u067e\u0631\u062f\u0627\u062e\u062a \u0628\u062f\u0647\u06cc\u200c\u0647\u0627 \u0627\u0633\u062a.\n\n4. \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0645\u0646\u0627\u0628\u0639 \u0645\u0627\u0644\u06cc \u0648 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647: \n \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u0646\u0631\u062e\u200c\u0647\u0627\u06cc \u0628\u0647\u0631\u0647\u060c \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u0627\u0633\u062a\u0647\u0644\u0627\u06a9 \u0648 \u0633\u0627\u06cc\u0631 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u0645\u0631\u062a\u0628\u0637 \u0628\u0627 \u0645\u0646\u0627\u0628\u0639 \u0645\u0627\u0644\u06cc \u0645\u062e\u062a\u0644\u0641 \u0631\u0627 \u0628\u0647 \u0648\u0636\u0648\u062d \u0645\u0634\u062e\u0635 \u0645\u06cc\u200c\u06a9\u0646\u062f \u0648 \u0628\u0647 \u0645\u062f\u06cc\u0631\u0627\u0646 \u062f\u0631 \u0627\u0646\u062a\u062e\u0627\u0628 \u0627\u0631\u0632\u0627\u0646\u200c\u062a\u0631\u06cc\u0646 \u0648 \u0645\u0624\u062b\u0631\u062a\u0631\u06cc\u0646 \u0631\u0648\u0634\u200c\u0647\u0627\u06cc \u062a\u0623\u0645\u06cc\u0646 \u0645\u0627\u0644\u06cc \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u062f.\n\n5. \u067e\u06cc\u0634\u200c\u0628\u06cc\u0646\u06cc\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0648 \u0628\u0648\u062f\u062c\u0647\u200c\u0631\u06cc\u0632\u06cc: \n \u0628\u0627 \u0627\u0631\u0627\u0626\u0647 \u06af\u0632\u0627\u0631\u0634\u200c\u0647\u0627\u06cc \u062f\u0648\u0631\u0647\u200c\u0627\u06cc \u0648 \u067e\u06cc\u0634\u200c\u0628\u06cc\u0646\u06cc\u200c\u0647\u0627\u060c \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u0627\u0645\u06a9\u0627\u0646 \u0628\u0631\u0646\u0627\u0645\u0647\u200c\u0631\u06cc\u0632\u06cc \u0645\u0627\u0644\u06cc \u062f\u0642\u06cc\u0642\u200c\u062a\u0631 \u0631\u0627 \u0641\u0631\u0627\u0647\u0645 \u0645\u06cc\u200c\u0622\u0648\u0631\u062f \u0648 \u0627\u06cc\u0646 \u0645\u0648\u0636\u0648\u0639 \u062a\u0623\u062b\u06cc\u0631 \u0645\u0633\u062a\u0642\u06cc\u0645 \u0628\u0631 \u0645\u0648\u0641\u0642\u06cc\u062a \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc\u200c\u0647\u0627 \u0648 \u062c\u0630\u0628 \u0645\u0646\u0627\u0628\u0639 \u0645\u0627\u0644\u06cc \u062f\u0627\u0631\u062f.\n\n6. \u0627\u0641\u0634\u0627\u06cc \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0634\u0641\u0627\u0641 \u0628\u0647 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u0627\u0646 \u0648 \u0627\u0639\u062a\u0628\u0627\u0631\u062f\u0647\u0646\u062f\u06af\u0627\u0646: \n \u06af\u0632\u0627\u0631\u0634\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0634\u0641\u0627\u0641 \u0642\u0627\u0628\u0644\u06cc\u062a\u06cc \u0631\u0627 \u0628\u0631\u0627\u06cc \u062c\u0644\u0628 \u0627\u0639\u062a\u0645\u0627\u062f \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u0627\u0646 \u0648 \u0628\u0627\u0646\u06a9\u200c\u0647\u0627 \u0627\u06cc\u062c\u0627\u062f \u0645\u06cc\u200c\u06a9\u0646\u062f \u0648 \u0634\u0631\u0627\u06cc\u0637 \u0628\u0647\u062a\u0631\u06cc \u0628\u0631\u0627\u06cc \u062f\u0631\u06cc\u0627\u0641\u062a \u0645\u0646\u0627\u0628\u0639 \u0645\u0627\u0644\u06cc \u0641\u0631\u0627\u0647\u0645 \u0645\u06cc\u200c\u0633\u0627\u0632\u062f.\n\n---\n\n\u062f\u0631 \u0646\u062a\u06cc\u062c\u0647\u060c \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u0628\u0627 \u0627\u0631\u0627\u0626\u0647 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0639\u06cc\u0646\u06cc\u060c \u062f\u0642\u06cc\u0642 \u0648 \u0642\u0627\u0628\u0644 \u0627\u062a\u06a9\u0627\u060c \u0645\u062f\u06cc\u0631\u0627\u0646 \u0631\u0627 \u0642\u0627\u062f\u0631 \u0645\u06cc\u200c\u0633\u0627\u0632\u062f \u062a\u0635\u0645\u06cc\u0645\u0627\u062a \u0628\u0647\u06cc\u0646\u0647\u200c\u0627\u06cc \u062f\u0631 \u0632\u0645\u06cc\u0646\u0647 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc \u0648 \u062a\u0623\u0645\u06cc\u0646 \u0645\u0627\u0644\u06cc \u0627\u062a\u062e\u0627\u0630 \u06a9\u0646\u0646\u062f \u06a9\u0647 \u0645\u0646\u062c\u0631 \u0628\u0647 \u0631\u0634\u062f \u0648 \u062a\u0648\u0633\u0639\u0647 \u067e\u0627\u06cc\u062f\u0627\u0631 \u0633\u0627\u0632\u0645\u0627\u0646 \u0645\u06cc\u200c\u0634\u0648\u062f.\n\n\u06a9\u0645\u06a9 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u0628\u0647 \u0628\u0631\u0646\u0627\u0645\u0647\u200c\u0631\u06cc\u0632\u06cc \u0648 \u06a9\u0646\u062a\u0631\u0644 \u0628\u0648\u062f\u062c\u0647\n\n\u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u0646\u0642\u0634 \u0628\u0633\u06cc\u0627\u0631 \u0645\u0647\u0645\u06cc \u062f\u0631 \u0641\u0631\u0622\u06cc\u0646\u062f \u0628\u0631\u0646\u0627\u0645\u0647\u200c\u0631\u06cc\u0632\u06cc \u0648 \u06a9\u0646\u062a\u0631\u0644 \u0628\u0648\u062f\u062c\u0647 \u062f\u0631 \u0633\u0627\u0632\u0645\u0627\u0646\u200c\u0647\u0627 \u0627\u06cc\u0641\u0627 \u0645\u06cc\u200c\u06a9\u0646\u062f. \u0627\u06cc\u0646 \u0641\u0631\u0622\u06cc\u0646\u062f\u0647\u0627 \u0628\u0631\u0627\u06cc \u0645\u062f\u06cc\u0631\u06cc\u062a \u0645\u0624\u062b\u0631 \u0645\u0646\u0627\u0628\u0639\u060c \u062a\u062d\u0642\u0642 \u0627\u0647\u062f\u0627\u0641 \u0645\u0627\u0644\u06cc \u0648 \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc \u0648 \u0627\u0641\u0632\u0627\u06cc\u0634 \u06a9\u0627\u0631\u0627\u06cc\u06cc \u0633\u0627\u0632\u0645\u0627\u0646 \u062d\u06cc\u0627\u062a\u06cc \u0647\u0633\u062a\u0646\u062f. \u0646\u0642\u0634 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u062f\u0631 \u0627\u06cc\u0646 \u062d\u0648\u0632\u0647 \u0634\u0627\u0645\u0644 \u0645\u0648\u0627\u0631\u062f \u0632\u06cc\u0631 \u0627\u0633\u062a:\n\n1. \u062a\u0639\u06cc\u06cc\u0646 \u0628\u0648\u062f\u062c\u0647\u200c\u0647\u0627\u06cc \u0648\u0627\u0642\u0639\u06cc \u0648 \u0642\u0627\u0628\u0644 \u0627\u062c\u0631\u0627: \n \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u0628\u0627 \u0627\u0631\u0627\u0626\u0647 \u062f\u0627\u062f\u0647\u200c\u0647\u0627\u06cc \u062f\u0642\u06cc\u0642 \u0648 \u0645\u0633\u062a\u0646\u062f \u0627\u0632 \u062f\u0631\u0622\u0645\u062f\u0647\u0627\u060c \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u060c \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627 \u0648 \u0628\u062f\u0647\u06cc\u200c\u0647\u0627\u060c \u0645\u0628\u0646\u0627\u06cc \u0642\u0627\u0628\u0644 \u0627\u0639\u062a\u0645\u0627\u062f\u06cc \u0628\u0631\u0627\u06cc \u062a\u062f\u0648\u06cc\u0646 \u0628\u0648\u062f\u062c\u0647\u200c\u0647\u0627\u06cc \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc \u0648 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u0627\u06cc \u0641\u0631\u0627\u0647\u0645 \u0645\u06cc\u200c\u06a9\u0646\u062f. \u0627\u06cc\u0646 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u062f \u062a\u0627 \u0628\u0648\u062f\u062c\u0647\u200c\u0647\u0627 \u0628\u0631 \u0627\u0633\u0627\u0633 \u0648\u0627\u0642\u0639\u06cc\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0634\u0631\u06a9\u062a \u0648 \u0634\u0631\u0627\u06cc\u0637 \u0628\u0627\u0632\u0627\u0631 \u062a\u0646\u0638\u06cc\u0645 \u0634\u0648\u0646\u062f \u0648 \u0627\u0647\u062f\u0627\u0641 \u0642\u0627\u0628\u0644 \u062f\u0633\u062a\u06cc\u0627\u0628\u06cc \u062a\u0639\u06cc\u06cc\u0646 \u06af\u0631\u062f\u062f.\n\n2. \u06a9\u0646\u062a\u0631\u0644 \u0627\u062c\u0631\u0627\u06cc \u0628\u0648\u062f\u062c\u0647: \n \u0627\u0632 \u0637\u0631\u06cc\u0642 \u06af\u0632\u0627\u0631\u0634\u200c\u0647\u0627\u06cc \u062f\u0648\u0631\u0647\u200c\u0627\u06cc \u0645\u0627\u0644\u06cc\u060c \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u0627\u0645\u06a9\u0627\u0646 \u0645\u0642\u0627\u06cc\u0633\u0647 \u0645\u06cc\u0627\u0646 \u0627\u0631\u0642\u0627\u0645 \u0648\u0627\u0642\u0639\u06cc \u0648 \u0628\u0648\u062f\u062c\u0647 \u0628\u0631\u0646\u0627\u0645\u0647\u200c\u0631\u06cc\u0632\u06cc\u200c\u0634\u062f\u0647 \u0631\u0627 \u0641\u0631\u0627\u0647\u0645 \u0645\u06cc\u200c\u06a9\u0646\u062f. \u0627\u06cc\u0646 \u0645\u0642\u0627\u06cc\u0633\u0647 \u0646\u0634\u0627\u0646 \u0645\u06cc\u200c\u062f\u0647\u062f \u06a9\u0647 \u06a9\u062f\u0627\u0645 \u0628\u062e\u0634\u200c\u0647\u0627 \u062f\u0631 \u0686\u0627\u0631\u0686\u0648\u0628 \u0628\u0648\u062f\u062c\u0647 \u062d\u0631\u06a9\u062a \u06a9\u0631\u062f\u0647\u200c\u0627\u0646\u062f \u0648 \u06a9\u062f\u0627\u0645 \u0628\u062e\u0634\u200c\u0647\u0627 \u0627\u0632 \u0622\u0646 \u0645\u0646\u062d\u0631\u0641 \u0634\u062f\u0647\u200c\u0627\u0646\u062f.\n\n3. \u0634\u0646\u0627\u0633\u0627\u06cc\u06cc \u0648 \u062a\u062d\u0644\u06cc\u0644 \u0627\u0646\u062d\u0631\u0627\u0641\u0627\u062a: \n \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u0628\u0647 \u0634\u0646\u0627\u0633\u0627\u06cc\u06cc \u0627\u0646\u062d\u0631\u0627\u0641\u0627\u062a \u0645\u062b\u0628\u062a \u06cc\u0627 \u0645\u0646\u0641\u06cc \u0627\u0632 \u0628\u0648\u062f\u062c\u0647 \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u062f. \u062a\u062d\u0644\u06cc\u0644 \u0627\u06cc\u0646 \u0627\u0646\u062d\u0631\u0627\u0641\u0627\u062a \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0627\u0631\u0632\u0634\u0645\u0646\u062f\u06cc \u0628\u0631\u0627\u06cc \u0645\u062f\u06cc\u0631\u0627\u0646 \u0641\u0631\u0627\u0647\u0645 \u0645\u06cc\u200c\u0622\u0648\u0631\u062f \u062a\u0627 \u062f\u0644\u0627\u06cc\u0644 \u062a\u0641\u0627\u0648\u062a\u200c\u0647\u0627 \u0631\u0627 \u0628\u0631\u0631\u0633\u06cc \u06a9\u0631\u062f\u0647 \u0648 \u062a\u0635\u0645\u06cc\u0645\u0627\u062a \u0627\u0635\u0644\u0627\u062d\u06cc \u0644\u0627\u0632\u0645 \u0631\u0627 \u0627\u062a\u062e\u0627\u0630 \u06a9\u0646\u0646\u062f.\n\n4. \u067e\u06cc\u0634\u200c\u0628\u06cc\u0646\u06cc \u0645\u0627\u0644\u06cc \u0648 \u062a\u0639\u062f\u06cc\u0644 \u0628\u0631\u0646\u0627\u0645\u0647\u200c\u0647\u0627: \n \u0628\u0627 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u062f\u0627\u062f\u0647\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0628\u0647\u200c\u0631\u0648\u0632\u060c \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u0627\u0645\u06a9\u0627\u0646 \u067e\u06cc\u0634\u200c\u0628\u06cc\u0646\u06cc \u0631\u0648\u0646\u062f\u0647\u0627\u06cc \u062f\u0631\u0622\u0645\u062f \u0648 \u0647\u0632\u06cc\u0646\u0647 \u0631\u0627 \u0645\u0647\u06cc\u0627 \u0645\u06cc\u200c\u0633\u0627\u0632\u062f. \u0627\u06cc\u0646 \u067e\u06cc\u0634\u200c\u0628\u06cc\u0646\u06cc\u200c\u0647\u0627 \u0628\u0647 \u0645\u062f\u06cc\u0631\u0627\u0646 \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u062f \u062f\u0631 \u0635\u0648\u0631\u062a \u062a\u063a\u06cc\u06cc\u0631 \u0634\u0631\u0627\u06cc\u0637\u060c \u0628\u0648\u062f\u062c\u0647\u200c\u0647\u0627 \u0648 \u0628\u0631\u0646\u0627\u0645\u0647\u200c\u0647\u0627 \u0631\u0627 \u0628\u0647 \u0645\u0648\u0642\u0639 \u062a\u0639\u062f\u06cc\u0644 \u0648 \u0627\u0635\u0644\u0627\u062d \u0646\u0645\u0627\u06cc\u0646\u062f.\n\n5. \u0627\u0641\u0632\u0627\u06cc\u0634 \u067e\u0627\u0633\u062e\u06af\u0648\u06cc\u06cc \u0648 \u0645\u0633\u0626\u0648\u0644\u06cc\u062a\u200c\u067e\u0630\u06cc\u0631\u06cc: \n \u06af\u0632\u0627\u0631\u0634\u200c\u062f\u0647\u06cc \u0634\u0641\u0627\u0641 \u0645\u0627\u0644\u06cc \u0645\u0648\u062c\u0628 \u0645\u06cc\u200c\u0634\u0648\u062f \u0647\u0631 \u0628\u062e\u0634 \u0648 \u0645\u062f\u06cc\u0631 \u062f\u0631 \u0642\u0628\u0627\u0644 \u0645\u0646\u0627\u0628\u0639 \u0648 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u062e\u0648\u062f \u067e\u0627\u0633\u062e\u06af\u0648 \u0628\u0627\u0634\u062f. \u0627\u06cc\u0646 \u0627\u0645\u0631 \u0627\u0646\u06af\u06cc\u0632\u0647\u200c\u0627\u06cc \u0628\u0631\u0627\u06cc \u0645\u062f\u06cc\u0631\u06cc\u062a \u0628\u0647\u062a\u0631 \u0645\u0646\u0627\u0628\u0639 \u0648 \u062c\u0644\u0648\u06af\u06cc\u0631\u06cc \u0627\u0632 \u0627\u062a\u0644\u0627\u0641 \u06cc\u0627 \u0633\u0648\u0621\u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u06cc\u062c\u0627\u062f \u0645\u06cc\u200c\u06a9\u0646\u062f.\n\n6. \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc \u0627\u0633\u062a\u0631\u0627\u062a\u0698\u06cc\u06a9: \n \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0628\u0648\u062f\u062c\u0647\u200c\u0627\u06cc \u062f\u0642\u06cc\u0642 \u0648 \u0628\u0647 \u0645\u0648\u0642\u0639\u060c \u0632\u06cc\u0631\u0633\u0627\u062e\u062a \u062a\u0635\u0645\u06cc\u0645\u0627\u062a \u06a9\u0644\u0627\u0646 \u0631\u0627 \u0641\u0631\u0627\u0647\u0645 \u0645\u06cc\u200c\u06a9\u0646\u062f\u060c \u0627\u0632 \u062c\u0645\u0644\u0647 \u062a\u062e\u0635\u06cc\u0635 \u0633\u0631\u0645\u0627\u06cc\u0647 \u0628\u0647 \u067e\u0631\u0648\u0698\u0647\u200c\u0647\u0627\u06cc \u0633\u0648\u062f\u0622\u0648\u0631\u060c \u06a9\u0627\u0647\u0634 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u063a\u06cc\u0631\u0636\u0631\u0648\u0631\u06cc \u0648 \u0628\u0631\u0646\u0627\u0645\u0647\u200c\u0631\u06cc\u0632\u06cc \u0631\u0634\u062f \u0628\u0644\u0646\u062f\u0645\u062f\u062a.\n\n---\n\n\u062f\u0631 \u0645\u062c\u0645\u0648\u0639\u060c \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u0627\u0632 \u0637\u0631\u06cc\u0642 \u0641\u0631\u0627\u0647\u0645 \u06a9\u0631\u062f\u0646 \u062f\u0627\u062f\u0647\u200c\u0647\u0627\u06cc \u062f\u0642\u06cc\u0642\u060c \u0634\u0641\u0627\u0641 \u0648 \u062a\u062d\u0644\u06cc\u0644\u06cc\u060c \u0627\u0628\u0632\u0627\u0631 \u0642\u062f\u0631\u062a\u0645\u0646\u062f\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0628\u0647 \u0645\u062f\u06cc\u0631\u0627\u0646 \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u062f \u0628\u0648\u062f\u062c\u0647\u200c\u0647\u0627\u06cc \u0633\u0627\u0632\u0645\u0627\u0646 \u0631\u0627 \u0628\u0647\u200c\u0637\u0648\u0631 \u0645\u0624\u062b\u0631 \u0628\u0631\u0646\u0627\u0645\u0647\u200c\u0631\u06cc\u0632\u06cc\u060c \u0627\u062c\u0631\u0627 \u0648 \u06a9\u0646\u062a\u0631\u0644 \u06a9\u0646\u0646\u062f \u0648 \u0628\u062f\u06cc\u0646 \u062a\u0631\u062a\u06cc\u0628 \u0628\u0647 \u0628\u0647\u0628\u0648\u062f \u0639\u0645\u0644\u06a9\u0631\u062f \u0645\u0627\u0644\u06cc \u0648 \u062a\u062d\u0642\u0642 \u0627\u0647\u062f\u0627\u0641 \u0633\u0627\u0632\u0645\u0627\u0646\u06cc \u062f\u0633\u062a \u06cc\u0627\u0628\u0646\u062f.\n\n\u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0639\u0645\u0644\u06a9\u0631\u062f \u0648 \u0645\u0633\u0626\u0648\u0644\u06cc\u062a\u200c\u067e\u0630\u06cc\u0631\u06cc\n\n\u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0639\u0645\u0644\u06a9\u0631\u062f \u0648 \u0645\u0633\u0626\u0648\u0644\u06cc\u062a\u200c\u067e\u0630\u06cc\u0631\u06cc \u0627\u0632 \u0645\u0647\u0645\u200c\u062a\u0631\u06cc\u0646 \u0646\u0642\u0634\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u062f\u0631 \u0633\u0627\u0632\u0645\u0627\u0646\u200c\u0647\u0627\u0633\u062a \u06a9\u0647 \u0628\u0647 \u0628\u0647\u0628\u0648\u062f \u0639\u0645\u0644\u06a9\u0631\u062f \u0648 \u0627\u0641\u0632\u0627\u06cc\u0634 \u06a9\u0627\u0631\u0627\u06cc\u06cc \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u062f. \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u0628\u0627 \u0641\u0631\u0627\u0647\u0645 \u06a9\u0631\u062f\u0646 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u062f\u0642\u06cc\u0642 \u0648 \u0642\u0627\u0628\u0644 \u0627\u0639\u062a\u0645\u0627\u062f\u060c \u0627\u0645\u06a9\u0627\u0646 \u0633\u0646\u062c\u0634 \u0645\u06cc\u0632\u0627\u0646 \u062a\u062d\u0642\u0642 \u0627\u0647\u062f\u0627\u0641 \u0645\u0627\u0644\u06cc \u0648 \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc \u0648 \u062a\u0639\u06cc\u06cc\u0646 \u0645\u0633\u0626\u0648\u0644\u06cc\u062a \u0627\u0641\u0631\u0627\u062f \u0648 \u0648\u0627\u062d\u062f\u0647\u0627\u06cc \u0633\u0627\u0632\u0645\u0627\u0646\u06cc \u0631\u0627 \u0641\u0631\u0627\u0647\u0645 \u0645\u06cc\u200c\u0646\u0645\u0627\u06cc\u062f.\n\n### \u0646\u0642\u0634\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u062f\u0631 \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0639\u0645\u0644\u06a9\u0631\u062f \u0648 \u0645\u0633\u0626\u0648\u0644\u06cc\u062a\u200c\u067e\u0630\u06cc\u0631\u06cc:\nUser: - \u067e\u0634\u062a\u06cc\u0628\u0627\u0646\u06cc \u0627\u0632 \u062a\u0635\u0645\u06cc\u0645\u0627\u062a \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc: \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc \u062f\u0642\u06cc\u0642 \u0648 \u0642\u0627\u0628\u0644 \u0627\u062a\u06a9\u0627\u060c \u0627\u0645\u06a9\u0627\u0646 \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0631\u06cc\u0633\u06a9 \u0648 \u0628\u0627\u0632\u062f\u0647 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc \u0631\u0627 \u0628\u0631\u0627\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u0627\u0646 \u062e\u0627\u0631\u062c\u06cc \u0641\u0631\u0627\u0647\u0645 \u06a9\u0631\u062f\u0647\u060c \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u062f \u062a\u0627 \u062a\u0635\u0645\u06cc\u0645\u0627\u062a \u0628\u0647\u062a\u0631\u06cc \u062f\u0631\u0628\u0627\u0631\u0647 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc \u062f\u0631 \u0633\u0627\u0632\u0645\u0627\u0646 \u0627\u062a\u062e\u0627\u0630 \u06a9\u0646\u0646\u062f.\n\n- \u062a\u0633\u0647\u06cc\u0644 \u062f\u0633\u062a\u0631\u0633\u06cc \u0628\u0647 \u0645\u0646\u0627\u0628\u0639 \u0645\u0627\u0644\u06cc: \u06af\u0632\u0627\u0631\u0634\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0645\u0646\u0638\u0645 \u0648 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u060c \u0628\u0627\u0646\u06a9\u200c\u0647\u0627 \u0648 \u0645\u0624\u0633\u0633\u0627\u062a \u0645\u0627\u0644\u06cc \u0631\u0627 \u0628\u0647 \u0647\u0645\u06a9\u0627\u0631\u06cc \u0628\u0627 \u0633\u0627\u0632\u0645\u0627\u0646 \u062a\u0631\u063a\u06cc\u0628 \u06a9\u0631\u062f\u0647 \u0648 \u0634\u0631\u0627\u06cc\u0637 \u062f\u0631\u06cc\u0627\u0641\u062a \u0648\u0627\u0645 \u06cc\u0627 \u062a\u0623\u0645\u06cc\u0646 \u0645\u0627\u0644\u06cc \u0631\u0627 \u062a\u0633\u0647\u06cc\u0644 \u0645\u06cc\u200c\u06a9\u0646\u062f.\n\n- \u0631\u0639\u0627\u06cc\u062a \u0645\u0642\u0631\u0631\u0627\u062a \u0648 \u0627\u0644\u0632\u0627\u0645\u0627\u062a \u0646\u0638\u0627\u0631\u062a\u06cc: \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u060c \u0633\u0627\u0632\u0645\u0627\u0646 \u0631\u0627 \u0642\u0627\u062f\u0631 \u0645\u06cc\u200c\u0633\u0627\u0632\u062f \u062a\u0627 \u0628\u0647 \u0642\u0648\u0627\u0646\u06cc\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc\u060c \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0648 \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u0639\u0645\u0644 \u06a9\u0646\u062f \u06a9\u0647 \u0627\u06cc\u0646 \u0627\u0645\u0631 \u0627\u0632 \u0628\u0631\u0648\u0632 \u0645\u0634\u06a9\u0644\u0627\u062a \u0642\u0627\u0646\u0648\u0646\u06cc \u062c\u0644\u0648\u06af\u06cc\u0631\u06cc \u06a9\u0631\u062f\u0647 \u0648 \u0628\u0627\u0639\u062b \u0631\u0636\u0627\u06cc\u062a \u0648 \u0627\u0637\u0645\u06cc\u0646\u0627\u0646 \u0646\u0627\u0638\u0631\u0627\u0646 \u0648 \u0645\u0631\u0627\u062c\u0639 \u0642\u0627\u0646\u0648\u0646\u06cc \u0645\u06cc\u200c\u0634\u0648\u062f.\n\n- \u0627\u0631\u062a\u0642\u0627\u0621 \u0627\u0639\u062a\u0628\u0627\u0631 \u0648 \u0634\u0647\u0631\u062a \u0633\u0627\u0632\u0645\u0627\u0646: \u0627\u0646\u062a\u0634\u0627\u0631 \u0645\u0646\u0638\u0645 \u0648 \u0635\u062d\u06cc\u062d \u06af\u0632\u0627\u0631\u0634\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u060c \u0634\u0647\u0631\u062a \u0633\u0627\u0632\u0645\u0627\u0646 \u0631\u0627 \u062f\u0631 \u0628\u0627\u0632\u0627\u0631\u0647\u0627\u06cc \u0645\u062d\u0644\u06cc \u0648 \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc \u0627\u0641\u0632\u0627\u06cc\u0634 \u062f\u0627\u062f\u0647 \u0648 \u0645\u0648\u0642\u0639\u06cc\u062a \u0631\u0642\u0627\u0628\u062a\u06cc \u0622\u0646 \u0631\u0627 \u062a\u0642\u0648\u06cc\u062a \u0645\u06cc\u200c\u06a9\u0646\u062f.\n\n- \u062a\u0642\u0648\u06cc\u062a \u0634\u0641\u0627\u0641\u06cc\u062a \u062f\u0631 \u0632\u0646\u062c\u06cc\u0631\u0647 \u062a\u0623\u0645\u06cc\u0646 \u0648 \u0631\u0648\u0627\u0628\u0637 \u062a\u062c\u0627\u0631\u06cc: \u06af\u0632\u0627\u0631\u0634\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0631\u0633\u0645\u06cc\u060c \u0647\u0645\u06a9\u0627\u0631\u06cc \u0648 \u0647\u0645\u0627\u0647\u0646\u06af\u06cc \u0628\u0647\u062a\u0631\u06cc \u0628\u0627 \u0634\u0631\u06a9\u0627\u06cc \u062a\u062c\u0627\u0631\u06cc \u0648 \u062a\u0623\u0645\u06cc\u0646\u200c\u06a9\u0646\u0646\u062f\u06af\u0627\u0646 \u0627\u06cc\u062c\u0627\u062f \u06a9\u0631\u062f\u0647 \u0648 \u0645\u0648\u062c\u0628 \u062a\u0633\u0647\u06cc\u0644 \u0645\u0630\u0627\u06a9\u0631\u0627\u062a \u0648 \u0627\u0646\u0639\u0642\u0627\u062f \u0642\u0631\u0627\u0631\u062f\u0627\u062f\u0647\u0627 \u0645\u06cc\u200c\u06af\u0631\u062f\u062f.\n\n---\n\n\u062f\u0631 \u0645\u062c\u0645\u0648\u0639\u060c \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u0632\u0628\u0627\u0646 \u0645\u0634\u062a\u0631\u06a9 \u0628\u06cc\u0646 \u0633\u0627\u0632\u0645\u0627\u0646 \u0648 \u0630\u06cc\u200c\u0646\u0641\u0639\u0627\u0646 \u062e\u0627\u0631\u062c\u06cc \u0639\u0645\u0644 \u0645\u06cc\u200c\u06a9\u0646\u062f \u0648 \u0628\u0627 \u0641\u0631\u0627\u0647\u0645 \u0622\u0648\u0631\u062f\u0646 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0639\u062a\u0628\u0631 \u0648 \u0628\u0647 \u0645\u0648\u0642\u0639\u060c \u0632\u0645\u06cc\u0646\u0647\u200c\u0633\u0627\u0632 \u062a\u0639\u0627\u0645\u0644 \u0645\u062b\u0628\u062a\u060c \u0627\u0639\u062a\u0645\u0627\u062f \u0645\u062a\u0642\u0627\u0628\u0644 \u0648 \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc\u200c\u0647\u0627\u06cc \u0645\u0624\u062b\u0631 \u062f\u0631 \u062c\u0647\u062a \u0631\u0634\u062f \u0648 \u062a\u0648\u0633\u0639\u0647 \u0633\u0627\u0632\u0645\u0627\u0646 \u0627\u0633\u062a.\nAssistant: 1. \u062a\u0639\u06cc\u06cc\u0646 \u0645\u0639\u06cc\u0627\u0631\u0647\u0627\u06cc \u0639\u0645\u0644\u06a9\u0631\u062f: \n\u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u0628\u0627 \u0627\u0631\u0627\u0626\u0647 \u0634\u0627\u062e\u0635\u200c\u0647\u0627 \u0648 \u0646\u0633\u0628\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc (\u0645\u0627\u0646\u0646\u062f \u0633\u0648\u062f\u0622\u0648\u0631\u06cc\u060c \u0628\u0627\u0632\u062f\u0647 \u0633\u0631\u0645\u0627\u06cc\u0647\u060c \u06a9\u0627\u0631\u0627\u06cc\u06cc \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627) \u0645\u0639\u06cc\u0627\u0631\u0647\u0627\u06cc\u06cc \u0631\u0627 \u0628\u0631\u0627\u06cc \u0633\u0646\u062c\u0634 \u0639\u0645\u0644\u06a9\u0631\u062f \u0627\u0641\u0631\u0627\u062f\u060c \u0628\u062e\u0634\u200c\u0647\u0627 \u0648 \u06a9\u0644 \u0633\u0627\u0632\u0645\u0627\u0646 \u0641\u0631\u0627\u0647\u0645 \u0645\u06cc\u200c\u0622\u0648\u0631\u062f.\n\n2. \u0628\u0631\u0631\u0633\u06cc \u062a\u062d\u0642\u0642 \u0627\u0647\u062f\u0627\u0641: \n\u0628\u0627 \u0645\u0642\u0627\u06cc\u0633\u0647 \u0646\u062a\u0627\u06cc\u062c \u0645\u0627\u0644\u06cc \u0648\u0627\u0642\u0639\u06cc \u0628\u0627 \u0627\u0647\u062f\u0627\u0641 \u0648 \u0628\u0648\u062f\u062c\u0647\u200c\u0647\u0627\u06cc \u062a\u0639\u06cc\u06cc\u0646 \u0634\u062f\u0647\u060c \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u0646\u0634\u0627\u0646 \u0645\u06cc\u200c\u062f\u0647\u062f \u06a9\u0647 \u06a9\u062f\u0627\u0645 \u0648\u0627\u062d\u062f\u0647\u0627 \u0648 \u0645\u062f\u06cc\u0631\u0627\u0646 \u062f\u0631 \u062a\u062d\u0642\u0642 \u0628\u0631\u0646\u0627\u0645\u0647\u200c\u0647\u0627 \u0645\u0648\u0641\u0642 \u0628\u0648\u062f\u0647\u200c\u0627\u0646\u062f \u0648 \u06a9\u062f\u0627\u0645\u200c\u0647\u0627 \u0646\u06cc\u0627\u0632 \u0628\u0647 \u0627\u0635\u0644\u0627\u062d \u0639\u0645\u0644\u06a9\u0631\u062f \u062f\u0627\u0631\u0646\u062f.\n\n3. \u0634\u0641\u0627\u0641\u200c\u0633\u0627\u0632\u06cc \u0645\u0633\u0626\u0648\u0644\u06cc\u062a\u200c\u0647\u0627: \n\u06af\u0632\u0627\u0631\u0634\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u062f\u0642\u06cc\u0642 \u0628\u0647 \u062a\u0641\u06a9\u06cc\u06a9 \u0628\u062e\u0634\u200c\u0647\u0627 \u0648 \u067e\u0631\u0648\u0698\u0647\u200c\u0647\u0627\u060c \u0645\u0633\u0626\u0648\u0644\u06cc\u062a\u200c\u067e\u0630\u06cc\u0631\u06cc \u0631\u0627 \u062f\u0631 \u0648\u0627\u062d\u062f\u0647\u0627\u06cc \u0645\u062e\u062a\u0644\u0641 \u0633\u0627\u0632\u0645\u0627\u0646 \u0645\u0634\u062e\u0635 \u0645\u06cc\u200c\u06a9\u0646\u062f \u0648 \u0627\u06cc\u0646 \u0628\u0627\u0639\u062b \u0627\u0641\u0632\u0627\u06cc\u0634 \u067e\u0627\u0633\u062e\u06af\u0648\u06cc\u06cc \u0645\u062f\u06cc\u0631\u0627\u0646 \u0648 \u06a9\u0627\u0631\u06a9\u0646\u0627\u0646 \u0646\u0633\u0628\u062a \u0628\u0647 \u0639\u0645\u0644\u06a9\u0631\u062f \u062e\u0648\u062f \u0645\u06cc\u200c\u0634\u0648\u062f.\n\n4. \u06a9\u0645\u06a9 \u0628\u0647 \u0634\u0646\u0627\u0633\u0627\u06cc\u06cc \u0646\u0642\u0627\u0637 \u0642\u0648\u062a \u0648 \u0636\u0639\u0641: \n\u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc\u060c \u0632\u0645\u06cc\u0646\u0647 \u0631\u0627 \u0628\u0631\u0627\u06cc \u062a\u062d\u0644\u06cc\u0644 \u0646\u0642\u0627\u0637 \u0642\u0648\u062a \u0648 \u0636\u0639\u0641 \u062f\u0631 \u0639\u0645\u0644\u06a9\u0631\u062f \u0641\u0631\u0627\u0647\u0645 \u0648 \u0646\u0642\u0627\u0637 \u0646\u06cc\u0627\u0632\u0645\u0646\u062f \u0628\u0647\u0628\u0648\u062f \u06cc\u0627 \u0627\u0635\u0644\u0627\u062d \u0631\u0627 \u0622\u0634\u06a9\u0627\u0631 \u0645\u06cc\u200c\u06a9\u0646\u062f.\n\n5. \u0627\u06cc\u062c\u0627\u062f \u0627\u0646\u06af\u06cc\u0632\u0647 \u0648 \u0628\u0647\u0628\u0648\u062f \u0645\u0633\u062a\u0645\u0631: \n\u0645\u0639\u0631\u0641\u06cc \u0633\u06cc\u0633\u062a\u0645\u200c\u0647\u0627\u06cc \u067e\u0627\u062f\u0627\u0634 \u0648 \u0645\u0634\u0648\u0642\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0628\u0631 \u067e\u0627\u06cc\u0647 \u0646\u062a\u0627\u06cc\u062c \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0639\u0645\u0644\u06a9\u0631\u062f\u060c \u0628\u0647 \u0627\u06cc\u062c\u0627\u062f \u0627\u0646\u06af\u06cc\u0632\u0647 \u062f\u0631 \u06a9\u0627\u0631\u06a9\u0646\u0627\u0646 \u0648 \u0645\u062f\u06cc\u0631\u0627\u0646 \u0628\u0631\u0627\u06cc \u062a\u0644\u0627\u0634 \u0628\u06cc\u0634\u062a\u0631 \u0648 \u0628\u0647\u0628\u0648\u062f \u0645\u0633\u062a\u0645\u0631 \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u062f.\n\n6. \u067e\u06cc\u0634\u06af\u06cc\u0631\u06cc \u0627\u0632 \u062a\u0642\u0644\u0628 \u0648 \u0633\u0648\u0621\u0627\u0633\u062a\u0641\u0627\u062f\u0647: \n\u0645\u0633\u0626\u0648\u0644\u06cc\u062a\u200c\u067e\u0630\u06cc\u0631\u06cc \u0648 \u06a9\u0646\u062a\u0631\u0644 \u0645\u0627\u0644\u06cc\u060c \u0627\u0645\u06a9\u0627\u0646 \u06a9\u0634\u0641 \u062a\u062e\u0644\u0641\u0627\u062a \u0648 \u0633\u0648\u0621\u0627\u0633\u062a\u0641\u0627\u062f\u0647\u200c\u0647\u0627 \u0631\u0627 \u0627\u0641\u0632\u0627\u06cc\u0634 \u062f\u0627\u062f\u0647 \u0648 \u0645\u0648\u062c\u0628 \u062a\u0642\u0648\u06cc\u062a \u062d\u0627\u06a9\u0645\u06cc\u062a \u0634\u0631\u06a9\u062a\u06cc \u0645\u06cc\u200c\u0634\u0648\u062f.\n\n---\n\n\u062f\u0631 \u06a9\u0644\u060c \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u0627\u0628\u0632\u0627\u0631\u06cc \u06a9\u0644\u06cc\u062f\u06cc \u0628\u0631\u0627\u06cc \u0633\u0646\u062c\u0634 \u062f\u0642\u06cc\u0642 \u0639\u0645\u0644\u06a9\u0631\u062f \u0648 \u062a\u0636\u0645\u06cc\u0646 \u0645\u0633\u0626\u0648\u0644\u06cc\u062a\u200c\u067e\u0630\u06cc\u0631\u06cc \u062f\u0631 \u0647\u0645\u0647 \u0633\u0637\u0648\u062d \u0633\u0627\u0632\u0645\u0627\u0646\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0628\u0647 \u0628\u0647\u0628\u0648\u062f \u06a9\u0627\u0631\u0627\u06cc\u06cc\u060c \u0627\u0641\u0632\u0627\u06cc\u0634 \u0627\u0639\u062a\u0645\u0627\u062f \u0648 \u0631\u0634\u062f \u067e\u0627\u06cc\u062f\u0627\u0631 \u0633\u0627\u0632\u0645\u0627\u0646 \u0645\u06cc\u200c\u0627\u0646\u062c\u0627\u0645\u062f.\n\n\u0627\u0641\u0632\u0627\u06cc\u0634 \u0642\u0627\u0628\u0644\u06cc\u062a \u067e\u06cc\u0634\u200c\u0628\u06cc\u0646\u06cc \u0648 \u0645\u062f\u06cc\u0631\u06cc\u062a \u0631\u06cc\u0633\u06a9 \u0627\u0632 \u0637\u0631\u06cc\u0642 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc\n\n\u06cc\u06a9\u06cc \u0627\u0632 \u0645\u0647\u0645\u200c\u062a\u0631\u06cc\u0646 \u0646\u0642\u0634\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u062f\u0631 \u0633\u0627\u0632\u0645\u0627\u0646\u200c\u0647\u0627 \u06a9\u0645\u06a9 \u0628\u0647 \u0627\u0641\u0632\u0627\u06cc\u0634 \u0642\u0627\u0628\u0644\u06cc\u062a \u067e\u06cc\u0634\u200c\u0628\u06cc\u0646\u06cc \u0622\u06cc\u0646\u062f\u0647 \u0645\u0627\u0644\u06cc \u0648 \u0645\u062f\u06cc\u0631\u06cc\u062a \u0645\u0624\u062b\u0631 \u0631\u06cc\u0633\u06a9\u200c\u0647\u0627\u0633\u062a. \u0627\u06cc\u0646 \u062a\u0648\u0627\u0646\u0645\u0646\u062f\u06cc \u0628\u0627\u0639\u062b \u0645\u06cc\u200c\u0634\u0648\u062f \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u0646\u062f\u06af\u0627\u0646 \u0628\u0627 \u062f\u06cc\u062f\u06cc \u0631\u0648\u0634\u0646\u200c\u062a\u0631 \u0648 \u0645\u0633\u062a\u0646\u062f \u0628\u0631 \u0648\u0627\u0642\u0639\u06cc\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u060c \u062a\u0635\u0645\u06cc\u0645\u200c\u0647\u0627\u06cc \u0631\u0627\u0647\u0628\u0631\u062f\u06cc \u0648 \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc \u0628\u0647\u062a\u0631\u06cc \u0627\u062a\u062e\u0627\u0630 \u06a9\u0646\u0646\u062f.\n\n### \u0627\u0641\u0632\u0627\u06cc\u0634 \u0642\u0627\u0628\u0644\u06cc\u062a \u067e\u06cc\u0634\u200c\u0628\u06cc\u0646\u06cc:\n\n- \u062a\u0647\u06cc\u0647 \u06af\u0632\u0627\u0631\u0634\u200c\u0647\u0627 \u0648 \u062f\u0627\u062f\u0647\u200c\u0647\u0627\u06cc \u062a\u0627\u0631\u06cc\u062e\u06cc \u062f\u0642\u06cc\u0642: \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u0628\u0627 \u0627\u0631\u0627\u0626\u0647 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u062a\u0627\u0631\u06cc\u062e\u06cc \u0647\u0645\u0686\u0648\u0646 \u062f\u0631\u0622\u0645\u062f\u0647\u0627\u060c \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u060c \u062c\u0631\u06cc\u0627\u0646 \u0646\u0642\u062f\u06cc \u0648 \u0633\u0648\u062f\u060c \u067e\u0627\u06cc\u0647\u200c\u0627\u06cc \u0645\u0633\u062a\u062d\u06a9\u0645 \u0628\u0631\u0627\u06cc \u062a\u062d\u0644\u06cc\u0644 \u0631\u0648\u0646\u062f\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0641\u0631\u0627\u0647\u0645 \u0645\u06cc\u200c\u06a9\u0646\u062f. \u0627\u06cc\u0646 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0628\u0647 \u0645\u062f\u06cc\u0631\u0627\u0646 \u0627\u0645\u06a9\u0627\u0646 \u0645\u06cc\u200c\u062f\u0647\u062f \u0627\u0644\u06af\u0648\u0647\u0627\u06cc \u0642\u0628\u0644\u06cc \u0631\u0627 \u0634\u0646\u0627\u0633\u0627\u06cc\u06cc \u06a9\u0631\u062f\u0647 \u0648 \u0628\u0627 \u062a\u062d\u0644\u06cc\u0644 \u0631\u0648\u0646\u062f\u0647\u0627\u060c \u067e\u06cc\u0634\u200c\u0628\u06cc\u0646\u06cc\u200c\u0647\u0627\u06cc \u0648\u0627\u0642\u0639\u200c\u06af\u0631\u0627\u06cc\u0627\u0646\u0647\u200c\u062a\u0631\u06cc \u0627\u0632 \u0622\u06cc\u0646\u062f\u0647 \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u0646\u062f.\n\n- \u062a\u062d\u0644\u06cc\u0644 \u0646\u0633\u0628\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0648 \u0634\u0627\u062e\u0635\u200c\u0647\u0627\u06cc \u06a9\u0644\u06cc\u062f\u06cc: \u0646\u0633\u0628\u062a\u200c\u0647\u0627\u06cc\u06cc \u0645\u0627\u0646\u0646\u062f \u0646\u0633\u0628\u062a \u062c\u0627\u0631\u06cc\u060c \u0646\u0633\u0628\u062a \u06af\u0631\u062f\u0634 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u060c \u062f\u0648\u0631\u0647 \u0648\u0635\u0648\u0644 \u0645\u0637\u0627\u0644\u0628\u0627\u062a \u0648 \u06af\u0631\u062f\u0634 \u0646\u0642\u062f\u06cc\u0646\u06af\u06cc\u060c \u0646\u0645\u0627\u06cc\u0627\u0646\u06af\u0631 \u0633\u0644\u0627\u0645\u062a \u0645\u0627\u0644\u06cc \u0634\u0631\u06a9\u062a \u0647\u0633\u062a\u0646\u062f \u06a9\u0647 \u0628\u0631\u0631\u0633\u06cc \u062f\u0642\u06cc\u0642 \u0622\u0646\u0647\u0627 \u0628\u0647 \u0634\u0646\u0627\u062e\u062a \u0628\u0647\u062a\u0631 \u0648\u0636\u0639\u06cc\u062a \u0622\u06cc\u0646\u062f\u0647 \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u062f.\n\n- \u0628\u0631\u0646\u0627\u0645\u0647\u200c\u0631\u06cc\u0632\u06cc \u0648 \u0628\u0648\u062f\u062c\u0647\u200c\u0631\u06cc\u0632\u06cc \u0645\u0633\u062a\u0645\u0631: \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u062f\u0627\u062f\u0647\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u062f\u0631 \u0641\u0631\u0627\u06cc\u0646\u062f \u0628\u0648\u062f\u062c\u0647\u200c\u0631\u06cc\u0632\u06cc \u0648 \u0628\u0647\u200c\u0631\u0648\u0632\u0631\u0633\u0627\u0646\u06cc \u0645\u06a9\u0631\u0631 \u0622\u0646\u060c \u0634\u0631\u0637 \u0644\u0627\u0632\u0645 \u0628\u0631\u0627\u06cc \u062a\u0646\u0638\u06cc\u0645 \u067e\u06cc\u0634\u200c\u0628\u06cc\u0646\u06cc\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u062f\u0642\u06cc\u0642 \u0648 \u062a\u0637\u0628\u06cc\u0642 \u0628\u0631\u0646\u0627\u0645\u0647\u200c\u0647\u0627 \u0628\u0627 \u0634\u0631\u0627\u06cc\u0637 \u0648\u0627\u0642\u0639\u06cc \u0627\u0633\u062a.\n\n### \u0646\u0642\u0634 \u062f\u0631 \u0645\u062f\u06cc\u0631\u06cc\u062a \u0631\u06cc\u0633\u06a9:\n\n- \u0634\u0646\u0627\u0633\u0627\u06cc\u06cc \u0631\u06cc\u0633\u06a9\u200c\u0647\u0627 \u0648 \u06a9\u0627\u0647\u0634 \u0639\u062f\u0645 \u0642\u0637\u0639\u06cc\u062a: \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0634\u0641\u0627\u0641 \u0648 \u0642\u0627\u0628\u0644 \u0627\u062a\u06a9\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u0628\u0627\u0639\u062b \u06a9\u0627\u0647\u0634 \u0627\u0628\u0647\u0627\u0645 \u0648 \u06af\u0645\u0627\u0646\u0647\u200c\u0632\u0646\u06cc\u200c\u0647\u0627\u06cc \u063a\u06cc\u0631\u0648\u0627\u0642\u0639\u06cc \u062f\u0631 \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc\u200c\u0647\u0627 \u0645\u06cc\u200c\u0634\u0648\u062f \u0648 \u0628\u0647 \u0645\u062f\u06cc\u0631\u0627\u0646 \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u062f \u062a\u0627 \u0627\u0646\u0648\u0627\u0639 \u0631\u06cc\u0633\u06a9\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0645\u0627\u0646\u0646\u062f \u0631\u06cc\u0633\u06a9 \u0646\u0642\u062f\u06cc\u0646\u06af\u06cc\u060c \u0627\u0639\u062a\u0628\u0627\u0631\u06cc \u06cc\u0627 \u0646\u0648\u0633\u0627\u0646\u0627\u062a \u0628\u0627\u0632\u0627\u0631 \u0631\u0627 \u0628\u0647\u062a\u0631 \u0634\u0646\u0627\u0633\u0627\u06cc\u06cc \u06a9\u0646\u0646\u062f.\n\n- \u062a\u062d\u0644\u06cc\u0644 \u0627\u062b\u0631\u0627\u062a \u0631\u06cc\u0633\u06a9\u200c\u0647\u0627 \u0628\u0631 \u0639\u0645\u0644\u06a9\u0631\u062f \u0645\u0627\u0644\u06cc: \u0628\u0627 \u0628\u0647\u0631\u0647\u200c\u06af\u06cc\u0631\u06cc \u0627\u0632 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc\u060c \u0627\u0645\u06a9\u0627\u0646 \u0634\u0628\u06cc\u0647\u200c\u0633\u0627\u0632\u06cc \u0633\u0646\u0627\u0631\u06cc\u0648\u0647\u0627\u06cc \u0645\u062e\u062a\u0644\u0641 \u0648 \u067e\u06cc\u0634\u200c\u0628\u06cc\u0646\u06cc \u062a\u0623\u062b\u06cc\u0631\u0647\u0627\u06cc \u0627\u062d\u062a\u0645\u0627\u0644\u06cc \u0631\u06cc\u0633\u06a9\u200c\u0647\u0627 \u0628\u0631 \u0648\u0636\u0639\u06cc\u062a \u0645\u0627\u0644\u06cc \u0648 \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc \u0633\u0627\u0632\u0645\u0627\u0646 \u0648\u062c\u0648\u062f \u062f\u0627\u0631\u062f.\n\n- \u062a\u062f\u0648\u06cc\u0646 \u0627\u0633\u062a\u0631\u0627\u062a\u0698\u06cc\u200c\u0647\u0627\u06cc \u0645\u0642\u0627\u0628\u0644\u0647 \u0628\u0627 \u0631\u06cc\u0633\u06a9: \u062f\u0627\u062f\u0647\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u0645\u0628\u0646\u0627\u06cc \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc \u062f\u0631\u0628\u0627\u0631\u0647 \u0645\u06a9\u0627\u0646\u06cc\u0632\u0645\u200c\u0647\u0627\u06cc \u06a9\u0627\u0647\u0634 \u0631\u06cc\u0633\u06a9 \u0645\u0627\u0646\u0646\u062f \u062a\u0646\u0648\u0639\u200c\u0628\u062e\u0634\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc\u060c \u0645\u062f\u06cc\u0631\u06cc\u062a \u0628\u062f\u0647\u06cc\u060c \u0642\u0631\u0627\u0631\u062f\u0627\u062f\u0647\u0627\u06cc \u067e\u0648\u0634\u0634 \u0631\u06cc\u0633\u06a9 (hedging) \u0648 \u0633\u0627\u06cc\u0631 \u0627\u0642\u062f\u0627\u0645\u0627\u062a \u0645\u062d\u0627\u0641\u0638\u062a\u06cc \u0627\u0633\u062a.\n\n- \u0627\u0641\u0632\u0627\u06cc\u0634 \u0622\u0645\u0627\u062f\u06af\u06cc \u0628\u0631\u0627\u06cc \u0628\u062d\u0631\u0627\u0646\u200c\u0647\u0627: \u06af\u0632\u0627\u0631\u0634\u200c\u0647\u0627\u06cc \u062f\u0648\u0631\u0647\u200c\u0627\u06cc \u0648 \u062a\u062d\u0644\u06cc\u0644 \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc \u0627\u0645\u06a9\u0627\u0646 \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc \u0633\u0631\u06cc\u0639 \u0648 \u0622\u06af\u0627\u0647\u0627\u0646\u0647 \u062f\u0631 \u0645\u0648\u0627\u062c\u0647\u0647 \u0628\u0627 \u0628\u062d\u0631\u0627\u0646\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0631\u0627 \u0641\u0631\u0627\u0647\u0645 \u0645\u06cc\u200c\u06a9\u0646\u062f \u0648 \u0627\u0632 \u0628\u0631\u0648\u0632 \u0645\u0634\u06a9\u0644\u0627\u062a \u062c\u062f\u06cc \u062c\u0644\u0648\u06af\u06cc\u0631\u06cc \u0645\u06cc\u200c\u06a9\u0646\u062f.\n\n### \u0646\u062a\u06cc\u062c\u0647\u200c\u06af\u06cc\u0631\u06cc:\n\n\u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u0628\u0627 \u0627\u0631\u0627\u0626\u0647 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u062f\u0642\u06cc\u0642\u060c \u0628\u0647 \u0645\u0648\u0642\u0639 \u0648 \u0642\u0627\u0628\u0644 \u0627\u0639\u062a\u0645\u0627\u062f\u060c \u0628\u0633\u062a\u0631 \u0645\u0646\u0627\u0633\u0628\u06cc \u0628\u0631\u0627\u06cc \u067e\u06cc\u0634\u200c\u0628\u06cc\u0646\u06cc \u062f\u0642\u06cc\u0642\u200c\u062a\u0631 \u0622\u06cc\u0646\u062f\u0647 \u0648 \u0645\u062f\u06cc\u0631\u06cc\u062a \u0628\u0647\u06cc\u0646\u0647 \u0631\u06cc\u0633\u06a9\u200c\u0647\u0627 \u0641\u0631\u0627\u0647\u0645 \u0645\u06cc\u200c\u0622\u0648\u0631\u062f. \u0627\u06cc\u0646 \u0627\u0645\u0631 \u0628\u0647 \u0633\u0627\u0632\u0645\u0627\u0646\u200c\u0647\u0627 \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u062f \u062a\u0627 \u062f\u0631 \u0645\u062d\u06cc\u0637\u200c\u0647\u0627\u06cc \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u067e\u06cc\u0686\u06cc\u062f\u0647 \u0648 \u0645\u062a\u063a\u06cc\u0631\u060c \u0628\u0627 \u0627\u0637\u0645\u06cc\u0646\u0627\u0646 \u0628\u06cc\u0634\u062a\u0631\u06cc \u0639\u0645\u0644 \u06a9\u0646\u0646\u062f \u0648 \u0639\u0645\u0644\u06a9\u0631\u062f \u067e\u0627\u06cc\u062f\u0627\u0631 \u0648 \u0645\u0648\u0641\u0642\u06cc\u062a \u0628\u0644\u0646\u062f\u0645\u062f\u062a \u062e\u0648\u062f \u0631\u0627 \u062a\u0636\u0645\u06cc\u0646 \u0646\u0645\u0627\u06cc\u0646\u062f.\n\n\u062a\u0633\u0647\u06cc\u0644 \u0627\u0631\u062a\u0628\u0627\u0637 \u0628\u0627 \u0630\u06cc\u200c\u0646\u0641\u0639\u0627\u0646 \u062e\u0627\u0631\u062c\u06cc \u0627\u0632 \u0637\u0631\u06cc\u0642 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc\n\n\u06cc\u06a9\u06cc \u0627\u0632 \u062a\u0623\u062b\u06cc\u0631\u0627\u062a \u0645\u0647\u0645 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u062f\u0631 \u0641\u0631\u0622\u06cc\u0646\u062f\u0647\u0627\u06cc \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc \u0633\u0627\u0632\u0645\u0627\u0646\u200c\u0647\u0627\u060c \u0628\u0647\u0628\u0648\u062f \u0648 \u062a\u0633\u0647\u06cc\u0644 \u0627\u0631\u062a\u0628\u0627\u0637 \u0628\u0627 \u0630\u06cc\u200c\u0646\u0641\u0639\u0627\u0646 \u062e\u0627\u0631\u062c\u06cc \u0645\u0627\u0646\u0646\u062f \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u0627\u0646\u060c \u0628\u0627\u0646\u06a9\u200c\u0647\u0627\u060c \u0633\u0627\u0632\u0645\u0627\u0646\u200c\u0647\u0627\u06cc \u0646\u0638\u0627\u0631\u062a\u06cc \u0648 \u0634\u0631\u06a9\u0627\u06cc \u062a\u062c\u0627\u0631\u06cc \u0627\u0633\u062a. \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc \u0634\u0641\u0627\u0641\u060c \u062f\u0642\u06cc\u0642 \u0648 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f \u0634\u062f\u0647\u060c \u067e\u0627\u06cc\u0647 \u0648 \u0627\u0633\u0627\u0633 \u0627\u0639\u062a\u0645\u0627\u062f\u200c\u0633\u0627\u0632\u06cc \u0648 \u0647\u0645\u06a9\u0627\u0631\u06cc\u200c\u0647\u0627\u06cc \u0645\u0648\u062b\u0631 \u0628\u0627 \u0627\u06cc\u0646 \u06af\u0631\u0648\u0647\u200c\u0647\u0627 \u0631\u0627 \u0641\u0631\u0627\u0647\u0645 \u0645\u06cc\u200c\u0622\u0648\u0631\u062f.\n\n### \u0646\u0642\u0634 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u062f\u0631 \u062a\u0633\u0647\u06cc\u0644 \u0627\u0631\u062a\u0628\u0627\u0637 \u0628\u0627 \u0630\u06cc\u200c\u0646\u0641\u0639\u0627\u0646 \u062e\u0627\u0631\u062c\u06cc:\n\n- \u0627\u0641\u0632\u0627\u06cc\u0634 \u0634\u0641\u0627\u0641\u06cc\u062a \u0648 \u0627\u0639\u062a\u0645\u0627\u062f: \u06af\u0632\u0627\u0631\u0634\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u062a\u0647\u06cc\u0647 \u0634\u062f\u0647 \u0628\u0631 \u0627\u0633\u0627\u0633 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u067e\u0630\u06cc\u0631\u0641\u062a\u0647\u200c\u0634\u062f\u0647 \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc \u06cc\u0627 \u0645\u0644\u06cc\u060c \u062a\u0635\u0648\u06cc\u0631 \u0634\u0641\u0627\u0641\u06cc \u0627\u0632 \u0648\u0636\u0639\u06cc\u062a \u0645\u0627\u0644\u06cc \u0648 \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc \u0633\u0627\u0632\u0645\u0627\u0646 \u0627\u0631\u0627\u0626\u0647 \u0645\u06cc\u200c\u062f\u0647\u062f \u0648 \u0627\u06cc\u0646 \u0634\u0641\u0627\u0641\u06cc\u062a \u0645\u0646\u062c\u0631 \u0628\u0647 \u0627\u0641\u0632\u0627\u06cc\u0634 \u0627\u0639\u062a\u0645\u0627\u062f \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u0627\u0646 \u0648 \u0627\u0639\u062a\u0628\u0627\u0631\u062f\u0647\u0646\u062f\u06af\u0627\u0646 \u0645\u06cc\u200c\u0634\u0648\u062f.\nUser: *The Impact of Financial Accounting on Organizational Decision-Making Processes*\n\nFinancial accounting plays a fundamental and vital role in organizational decision-making by providing accurate and reliable financial information to managers, investors, creditors, and other stakeholders. The key impacts of financial accounting on decision-making include:\n\n1. *Provision of Transparent and Reliable Financial Information* \nFinancial accounting records, classifies, and reports financial data to present a clear picture of an organization\u2019s financial position, operational performance, and cash flows. This information forms the foundation for managerial and strategic decision-making.\n\n2. *Support for Investment and Financing Decisions* \nFinancial accounting data enables assessment of risk and return on projects, evaluation of various financing sources, and efficiency of investments. Using this information, managers can select the best options for resource allocation.\n\n3. *Assistance in Budgeting and Budget Control* \nDetailed financial information helps managers design operational and capital budgets, compare actual performance against budgets, and take corrective actions when necessary.\n\n4. *Performance Evaluation and Accountability* \nFinancial accounting reports facilitate evaluation of departments, units, and management performance, fostering accountability that leads to continuous improvement and motivation among employees.\n\n5. *Enhancement of Forecasting and Risk Management* \nBy analyzing financial trends, accounting ratios, and reports, managers can forecast future financial conditions and plan for managing financial risks effectively.\n\n6. *Facilitation of Communication with External Stakeholders* \nThe provision of transparent and standardized reports builds trust among shareholders, banks, regulatory bodies, and other stakeholders, enabling better capital acquisition and financial cooperation.\n\n---\n\nIn summary, financial accounting provides accurate, timely, and reliable information that underpins intelligent and strategic decision-making in organizations, playing a key role in their growth, sustainability, and success.\n\n---\n\n*Transparent and Reliable Financial Information*\n\nTransparent financial information refers to reports that clearly and unambiguously depict an organization's financial status, performance, and cash flows. Such transparency ensures that all stakeholders\u2014including managers, investors, creditors, and regulators\u2014obtain an accurate and realistic view of the organization's financial health.\n\n---\n\n*Characteristics of Transparent Financial Information:*\n\n- *Completeness:* Information must be comprehensive and all-encompassing so that no significant detail is withheld from users. \n- *Understandability:* Reports should be presented in a clear, organized, and comprehensible manner suitable for users with varying levels of accounting knowledge. \n- *Accessibility:* Information should be made available timely and easily accessible to stakeholders. \n- *Objective Evaluation:* Data should be based on measurable and standardized criteria for unbiased analysis.\n\n---\n\n*What Does Reliable Financial Information Mean?*\n\nReliability means users can trust the reported information to make significant decisions. To be reliable, financial information must:\n\n- *Faithfully represent reality:* Data must be accurate, free from distortion or manipulation. \n- *Consistency in reporting:* Information should be routinely and systematically provided, enabling tracking of financial trends. \n- *Sufficient documentation:* Supporting documents and evidence must back reported figures. \n- *Independent audit confirmation:* Financial reports should be examined and certified by external auditing firms.\n\n---\n\n*Importance of Transparent and Reliable Financial Information:*\n\n- Builds investor and market confidence \n- Facilitates managerial and strategic decisions \n- Helps prevent fraud and financial misuse \n- Enhances financial reporting quality and compliance \n- Provides a solid foundation for attracting capital and financing \n\n---\n\nOverall, transparent and reliable financial information forms the backbone of accurate and fair decision-making processes in any organization and is pivotal for its long-term success and sustainability.\n\n---\n\n*Supporting Investment and Financing Decisions*\n\nFinancial accounting plays a critical role in supporting investment and financing decision-making processes by delivering timely and precise financial data that form the basis for economic and financial analyses. This support manifests in the following ways:\n\n- *Risk and Return Evaluation of Projects:* \nFinancial data allow managers to assess costs, revenues, profitability, and risks associated with different projects, enabling informed allocation of resources.\n\n- *Determining Optimal Financing Structure:* \nAccounting information highlights the company\u2019s ability to utilize financial resources efficiently, helping to select the optimal mix of debt and equity to minimize capital costs and manage financial risk.\n\n- *Cash Flow Analysis:* \nEvaluating operational and financial cash flows assists in judging the firm\u2019s capacity to meet debt obligations, invest in new ventures, and distribute dividends, guiding financing decisions.\n\n- *Assessment of Financing Costs and Capital Expenses:* \nAccounting records clarify interest rates, depreciation, and other costs, assisting management in choosing cost-effective financing options.\n\n- *Financial Forecasts and Budgeting:* \nRegular financial reports and forecasts facilitate precise financial planning, directly affecting investment success and capital raising.\n\n- *Transparent Disclosure to Investors and Creditors:* \nClear, reliable reporting builds investor and lender confidence, supporting easier access to financial resources.\n\n---\n\nThus, financial accounting equips managers with objective, precise, and dependable information enabling optimized investment and financing decisions that foster sustainable organizational growth and development.\nAssistant: Certainly! Here is a professional and specialized English translation of the provided text:\n\n---\n\n*The Impact of Financial Accounting on Organizational Decision-Making Processes*\n\nFinancial accounting plays a fundamental and vital role in the decision-making processes within organizations by providing accurate and reliable financial information to managers, investors, creditors, and other stakeholders. Some of the most important impacts of financial accounting on decision-making include:\n\n1. *Providing Transparent and Reliable Financial Information* \n Financial accounting, through recording, classifying, and reporting financial data, offers a clear picture of an organization's financial position, operational performance, and cash flows. This information forms the foundation for managerial and strategic analysis and decisions.\n\n2. *Supporting Investment and Financing Decisions* \n Financial accounting data enable the evaluation of risks and returns of projects, various financing sources, and investment efficiencies. With this information, managers can select optimal resource allocation options.\n\n3. *Assisting in Budget Planning and Control* \n Accurate financial information helps managers design operational and capital budgets, compare actual performance against planned budgets, and take corrective actions if necessary.\n\n4. *Performance Evaluation and Accountability* \n Financial accounting reports facilitate the assessment of the performance of departments, units, and management, promoting accountability. This leads to continuous improvement and motivates employees.\n\n5. *Enhancing Forecasting and Risk Management Capabilities* \n By analyzing financial trends, accounting ratios, and reports, managers can forecast future financial issues and plan for managing financial risks.\n\n6. *Facilitating Communication with External Stakeholders* \n Providing transparent and standardized reports builds trust among shareholders, banks, regulatory bodies, and other stakeholders, creating better conditions for attracting capital and financial cooperation.\n\n---\n\n*In summary,* financial accounting, by providing accurate, timely, and reliable information, forms the foundation for informed and strategic decision-making within organizations and plays a key role in their growth, sustainability, and success.\n\n---\n\n### Transparent and Reliable Financial Information\n\nTransparent financial information refers to reports that clearly and unambiguously portray an organization's financial status, performance, and cash flows. This transparency ensures that all stakeholders\u2014including managers, investors, creditors, and regulators\u2014can obtain an accurate and truthful view of the organization's financial condition.\n\n*Characteristics of Transparent Financial Information:*\n\n- *Completeness:* Information must be comprehensive enough so that no significant detail is hidden from users.\n- *Understandability:* Reports should be presented in a clear, organized, and accessible manner so that individuals with varying accounting knowledge can analyze them.\n- *Accessibility:* Information must be available to stakeholders at the appropriate time and with ease.\n- *Objective Evaluation:* Data should be presented based on measurable and standardized criteria, allowing analysts to review them without bias.\n\n---\n\n*What Does Reliable Financial Information Mean?*\n\nReliability means that users can trust the reported information and make important decisions based on it. For financial information to be reliable, it must:\n\n- *Truthfully Reflect Reality:* The data must be accurate and free from any distortion or manipulation.\n- *Consistency in Reporting:* Information should be presented regularly and systematically so financial trends can be tracked.\n- *Adequate Documentation and Evidence:* Supportive documentation for reported figures must be available.\n- *Independent Auditor Verification:* Financial reports should be reviewed and approved by external auditing firms.\n\n---\n\n*Importance of Transparent and Reliable Financial Information:*\n\n- Building confidence among investors and financial markets \n- Facilitating managerial and strategic decision-making \n- Helping prevent fraud and financial misuse \n- Enhancing the quality of financial reporting and compliance with standards \n- Providing a suitable foundation for attracting investment and financing \n\n---\n\nOverall, transparent and reliable financial information is the backbone of accurate and fair decision-making processes in any organization and plays a pivotal role in its long-term success and sustainability.\n\n---\n\n### Support for Investment and Financing Decisions\n\nFinancial accounting plays a crucial role in the investment and financing decision-making processes of organizations by delivering precise and timely financial information that underpins economic and financial analyses. This support is realized in the following ways:\n\n- *Supporting Investment Decisions:* Accurate and reliable financial data allow investors, including external parties, to evaluate investment risks and returns, helping them make better decisions regarding investment in the organization.\n \n- *Facilitating Access to Financial Resources:* Regular and standardized financial reports encourage banks and financial institutions to cooperate with the organization and ease the conditions for obtaining loans or financing.\n \n- *Compliance with Regulatory and Supervisory Requirements:* Standard financial accounting enables the organization to adhere to tax, auditing, and reporting laws, preventing legal issues and satisfying regulatory bodies.\n \n- *Enhancing Organizational Credibility and Reputation:* Timely and accurate publication of financial reports elevates the organization\u2019s standing in local and international markets, strengthening its competitive position.\n \n- *Improving Transparency in Supply Chains and Business Relationships:* Official financial reporting fosters better cooperation and coordination with business partners and suppliers, facilitating negotiations and contract agreements.\n\n---\n\nIn summary, financial accounting acts as a common language between the organization and its external stakeholders, providing valid and timely information that lays the groundwork for positive interaction, mutual trust, and effective decision-making towards organizational growth and development.\n\n---\n\nIf you need any further refinement or adaptation to a particular context (e.g., academic article, corporate report), feel free to ask!\nUser: Here is a professional and specialized English translation of your text:\n\n---\n\n*The Impact of Financial Accounting on Organizational Decision-Making Processes*\n\nFinancial accounting plays a fundamental and vital role in organizational decision-making processes by providing accurate and reliable financial information to managers, investors, creditors, and other stakeholders. Some of the most important impacts of financial accounting on decision-making are:\n\n1. *Providing Transparent and Reliable Financial Information* \n Financial accounting records, classifies, and reports financial data, offering a clear picture of the organization's financial position, operational performance, and cash flows. This information forms the basis for managerial and strategic analysis and decision-making.\n\n2. *Supporting Investment and Financing Decisions* \n Financial accounting data enables the evaluation of project risks and returns, various financing sources, and investment efficiency. With this information, managers can select the best options for resource allocation.\n\n3. *Assisting in Budget Planning and Control* \n Accurate financial information helps managers design operating and capital budgets, compare actual performance with budgets, and take corrective actions when necessary.\n\n4. *Performance Evaluation and Accountability* \n Financial accounting reports facilitate the assessment of departmental, unit, and managerial performance and establish accountability. This contributes to continuous improvement and motivation among employees.\n\n5. *Enhancing Forecasting Capabilities and Risk Management* \n By examining financial trends, accounting ratios, and report analyses, managers can predict future financial issues and develop risk management plans.\n\n6. *Facilitating Communication with External Stakeholders* \n Providing transparent and standardized reports builds trust among shareholders, banks, regulatory bodies, and other stakeholders, creating better conditions for capital attraction and financial cooperation.\n\n---\n\n*In summary,* financial accounting, by providing accurate, timely, and reliable information, underpins intelligent and strategic decision-making in organizations and plays a key role in their growth, sustainability, and success.\n\n---\n\n### Transparent and Reliable Financial Information\n\nTransparent financial information refers to reports that clearly and unambiguously portray an organization\u2019s financial condition, performance, and cash flows. Such transparency allows all stakeholders \u2014 including managers, investors, creditors, and regulators \u2014 to obtain a true and accurate picture of the organization's financial status.\n\n*Characteristics of Transparent Financial Information:* \n- _Completeness:_ Information should be comprehensive and all-encompassing so that no significant detail is hidden from users. \n- _Understandability:_ Reports should be presented clearly, orderly, and in simple language so that individuals with various levels of accounting knowledge can interpret them. \n- _Accessibility:_ Information must be delivered timely and easily accessible to stakeholders. \n- _Objectivity:_ Data should be based on measurable, standardized criteria, enabling unbiased analysis.\n\n---\n\n*What Does Reliable Financial Information Mean?*\n\nReliability means users can trust the reported information and make important decisions based on it. For financial information to be reliable, it should: \n- Reflect reality accurately \u2014 with no distortion or manipulation. \n- Maintain consistency in reporting \u2014 delivering continuous and systematic information that enables tracking financial trends. \n- Be supported by sufficient documentation and evidence. \n- Be audited and verified by independent auditors.\n\n---\n\n*Importance of Transparent and Reliable Financial Information:* \n- Building trust among investors and financial markets \n- Facilitating managerial and strategic decision-making \n- Preventing fraud and financial misconduct \n- Enhancing the quality of financial reporting and compliance with standards \n- Providing a suitable foundation for capital raising and financing\n\n---\n\nOverall, transparent and reliable financial information constitutes the backbone of accurate and fair decision-making processes in any organization and plays a pivotal role in its long-term success and sustainability.\n\n---\n\n### Support for Investment and Financing Decisions\n\nFinancial accounting plays a pivotal role in organizational investment and financing decisions by delivering precise and timely financial information that forms the basis for economic and financial analyses. This support manifests as follows:\n\n1. *Risk and Return Evaluation of Projects:* \n Accounting information assists managers in calculating costs, revenues, and profitability of different projects and better understanding the risks associated with investments. Accurate historical performance data and future projections enable informed resource allocation decisions.\n\n2. *Determining Optimal Capital Structure:* \n Financial accounting highlights a firm's ability to utilize financial resources efficiently, helping managers decide on an appropriate mix of debt and equity to minimize capital costs and manage financial risk.\n\n3. *Cash Flow Analysis:* \n Reviewing operational and financing cash flows enables managers to assess the company\u2019s ability to repay debts, invest in new projects, and distribute profits, crucial for decisions about raising funds or debt repayment.\n\n4. *Assessment of Financial Resources and Capital Costs:* \n Financial accounting clarifies interest rates, depreciation expenses, and costs associated with various financing sources, aiding in selecting the most cost-effective financing methods.\n\n5. *Financial Forecasts and Budgeting:* \n Through periodic reports and projections, accounting facilitates more precise financial planning, directly impacting investment success and capital acquisition.\n\n6. *Transparent Disclosure to Investors and Creditors:* \n Clear accounting reports build investor and lender confidence, improving the conditions for securing financial resources.\n\n---\n\nIn conclusion, financial accounting provides objective, accurate, and trustworthy information that empowers managers to make optimal investment and financing decisions, leading to the sustainable growth and development of the organization.\n\n---\n\n### Assistance in Budget Planning and Control\n\nFinancial accounting plays a critical role in organizational budget planning and control processes, which are essential for effective resource management, achieving financial and operational goals, and enhancing organizational efficiency. The role of financial accounting includes:\n\n1. *Setting Realistic and Feasible Budgets:* \n By providing precise and documented data on revenues, expenses, assets, and liabilities, financial accounting creates a reliable foundation for drafting operating and capital budgets aligned with corporate realities and market conditions.\n\n2. *Monitoring Budget Implementation:* \n Periodic financial reports enable comparison between actual figures and planned budgets, indicating which departments operate within budgets and which deviate.\n\n3. *Identifying and Analyzing Variances:* \n Financial accounting helps detect positive or negative budget variances, offering valuable insights into causes and aiding managers in corrective decisions.\n\n4. *Financial Forecasting and Plan Adjustment:* \n Up-to-date financial data supports predictions of income and expenses, allowing timely adjustments of budgets and strategies in response to changing conditions.\n\n5. *Enhancing Accountability:* \n Transparent reporting enforces responsibility among managers and units regarding their resources and expenditures, motivating better management and preventing waste or abuse.\n\n6. *Strategic Decision-Making:* \n Accurate, timely budget information undergirds major decisions, including capital allocation to profitable projects, cutting unnecessary costs, and long-term growth planning.\n\n---\n\nIn totality, financial accounting, by providing precise and analytical data, equips managers to effectively plan, execute, and control organizational budgets, thereby improving financial performance and achieving corporate objectives.\n\n---\n\n### Performance Evaluation and Accountability\n\nPerformance evaluation and accountability are among the most significant roles of financial accounting within organizations, fostering enhanced efficiency and effectiveness. By providing reliable and precise information, financial accounting enables the measurement of achievement against financial and operational goals and assigns responsibility to individuals and organizational units.\n\n*Roles of Financial Accounting in Performance Evaluation and Accountability:* \n1. _Establishing Performance Metrics:_ \n Financial accounting provides financial ratios and indicators (such as profitability, return on investment, cost efficiency) that serve as benchmarks for evaluating personnel, departments, and the entire organization.\n\n2. _Assessing Target Achievement:_ \n By comparing actual financial outcomes with planned budgets and goals, accounting determines which units and managers succeeded and which require performance improvement.\n\n3. _Clarifying Responsibilities:_ \n Detailed financial reports by unit or project pinpoint accountability within organizational divisions, enhancing managerial and employee responsiveness.\n\n4. _Identifying Strengths and Weaknesses:_ \n Financial data facilitates analysis of performance strengths and weaknesses, highlighting areas for improvement.\n\n5. _Motivating and Enhancing Continuous Improvement:_ \n Linking reward systems and financial incentives to performance evaluations encourages greater effort and ongoing development.\n\n6. _Preventing Fraud and Misuse:_ \n Accountability and financial controls increase detection of misconduct, strengthening corporate governance.\n\n---\n\nOverall, financial accounting is a critical tool for accurate performance measurement and ensuring accountability across organizational levels, leading to improved efficiency, enhanced trust, and sustainable organizational growth.\n\n---\n\nIf you need the full text formatted or further specialized according to a particular style or purpose, please let me know!\nAssistant: Here is the professional English translation of your provided text on \"The Impact of Financial Accounting on Organizational Decision-Making Processes\":\n\n---\n\n# The Impact of Financial Accounting on Organizational Decision-Making Processes\n\nFinancial accounting plays a fundamental and vital role in the decision-making processes of organizations by providing accurate and reliable financial information to managers, investors, creditors, and other stakeholders. Some of the most important impacts of financial accounting on decision-making are as follows:\n\n1. *Providing Transparent and Reliable Financial Information:* \n Financial accounting records, classifies, and reports financial data, presenting a clear picture of the organization\u2019s financial position, operational performance, and cash flows. This information serves as the foundation for managerial and strategic analyses and decisions.\n\n2. *Supporting Investment and Financing Decisions:* \n Financial accounting data enable the evaluation of risks and returns of projects, various financing sources, and the efficiency of investments. With this information, managers can select the best options for resource allocation.\n\n3. *Assisting in Budget Planning and Control:* \n Accurate financial information helps managers design operational and capital budgets, compare actual performance against budgets, and take corrective actions when necessary.\n\n4. *Performance Evaluation and Accountability:* \n Financial accounting reports enable the assessment of the performance of departments, units, and management, establishing accountability and fostering continuous improvement and motivation among employees.\n\n5. *Enhancing Forecasting Capability and Risk Management:* \n By analyzing financial trends, accounting ratios, and reports, managers can predict future financial issues and plan risk management strategies accordingly.\n\n6. *Facilitating Communication with External Stakeholders:* \n The provision of transparent and standardized reports builds trust among shareholders, banks, regulatory bodies, and other stakeholders, thereby creating better conditions for attracting investment and financial cooperation.\n\n---\n\nIn summary, financial accounting provides accurate, timely, and reliable information that forms the cornerstone of intelligent and strategic decision-making in organizations, playing a key role in their growth, sustainability, and success.\n\n---\n\n# Transparent and Reliable Financial Information\n\nTransparent financial information refers to reports that clearly and unambiguously depict an organization's financial status, performance, and cash flows. This transparency ensures that all stakeholders\u2014including managers, investors, creditors, and regulators\u2014can obtain an accurate and realistic picture of the organization's financial condition.\n\n---\n\n*Characteristics of Transparent Financial Information:*\n\n- _Completeness:_ Information must be comprehensive and holistic, leaving no critical point undisclosed to users.\n\n- _Understandability:_ Reports should be presented in clear, organized, and accessible language so that individuals with varying accounting knowledge levels can analyze them.\n\n- _Timely Accessibility:_ Information should be made available promptly and easily to stakeholders.\n\n- _Objective Evaluation:_ Data must be presented using standard, measurable criteria so analysts can review them without bias.\n\n---\n\n*What Does Reliable Financial Information Mean?*\n\nReliability implies that users can trust the reported data and make important decisions based on it. For financial information to be reliable, it must:\n\n- Accurately reflect reality: The information should be precise and free from distortion or manipulation.\n\n- Maintain consistency in reporting: Data should be delivered regularly and systematically, enabling tracking of financial trends.\n\n- Be supported by sufficient documentation and evidence: Reported figures must have supporting documents.\n\n- Be audited by an independent auditor: Financial statements should be reviewed and verified by external auditing firms.\n\n---\n\n*Importance of Transparent and Reliable Financial Information:*\n\n- Building trust among investors and financial markets \n- Facilitating managerial and strategic decision-making \n- Helping prevent fraud and financial misappropriation \n- Enhancing the quality of financial reporting and ensuring standards compliance \n- Providing a conducive environment for capital attraction and financing \n\n---\n\nOverall, transparent and reliable financial information is the backbone of accurate and fair decision-making processes in any organization, playing a pivotal role in its long-term success and sustainability.\n\n---\n\n# Supporting Investment and Financing Decisions\n\nFinancial accounting plays a key role in the investment and financing decision-making processes of organizations by providing timely and accurate financial data that underpin economic and financial analyses. This support is manifested in the following ways:\n\n1. *Risk and Return Assessment of Projects:* \n Accounting information helps managers calculate the costs, revenues, and profitability of various projects and to better understand the risks associated with investments. Accurate historical performance data and future forecasts provide the basis for informed resource allocation decisions.\n\n2. *Determining the Optimal Financing Structure:* \n Financial accounting shows a company\u2019s ability to optimally use financial resources and assists managers in choosing a proper mix between debt and equity to reduce the cost of capital and manage financial risk.\n\n3. *Cash Flow Analysis:* \n Evaluating operational and financial cash flows enables managers to assess the company\u2019s capacity to repay debts, invest in new projects, and distribute dividends. This information is critical for decisions related to raising capital or debt repayment.\n\n4. *Assessment of Financial Resources and Capital Costs:* \n Financial accounting clearly identifies interest rates, depreciation costs, and other expenses related to different funding sources, helping managers choose the most cost-effective financing methods.\n\n5. *Financial Forecasting and Budgeting:* \n By providing periodic reports and forecasts, financial accounting facilitates more precise financial planning, which directly impacts the success of investments and capital raising.\n\n6. *Transparent Disclosure to Investors and Creditors:* \n Clear and transparent accounting reports build confidence among investors and banks, creating better conditions for accessing financial resources.\n\n---\n\nIn conclusion, financial accounting by delivering objective, accurate, and reliable information enables managers to make optimal decisions regarding investment and financing, leading to sustainable organizational growth and development.\n\n---\n\n# Assistance of Financial Accounting in Budget Planning and Control\n\nFinancial accounting plays a very important role in the budgeting and budget control processes within organizations. These processes are essential for effective resource management, achieving financial and operational goals, and enhancing organizational efficiency. The role of financial accounting in this area includes:\n\n1. *Setting Realistic and Achievable Budgets:* \n Financial accounting provides accurate and documented data about revenues, expenses, assets, and liabilities, forming a reliable basis for preparing operational and capital budgets. This information helps align budgets with the company\u2019s financial realities and market conditions, setting achievable objectives.\n\n2. *Controlling Budget Execution:* \n Through periodic financial reports, financial accounting enables comparison between actual figures and planned budgets, indicating which units operated within budget and which deviated.\n\n3. *Identifying and Analyzing Variances:* \n Financial accounting aids in detecting positive or negative budget variances. Analysis of these deviations provides valuable insights to managers for investigating causes and implementing corrective measures.\n\n4. *Financial Forecasting and Adjusting Plans:* \n Using up-to-date financial data, financial accounting facilitates predicting revenue and expense trends, helping managers timely adjust and revise budgets and plans as conditions evolve.\n\n5. *Enhancing Accountability and Responsibility:* \n Transparent financial reporting requires each unit and manager to be accountable for their resources and expenditures, motivating better resource management and preventing waste or misuse.\n\n6. *Strategic Decision-Making:* \n Accurate and timely budget information lays the groundwork for strategic decisions, including capital allocation to profitable projects, reducing unnecessary costs, and long-term growth planning.\n\n---\n\nIn summary, financial accounting, by providing accurate, transparent, and analytic data, is a powerful tool that helps managers effectively plan, implement, and control organizational budgets, thereby improving financial performance and achieving organizational objectives.\n\n---\n\n# Performance Evaluation and Accountability\n\nPerformance evaluation and accountability are among the most important roles of financial accounting in organizations, aiding in performance improvement and efficiency enhancement. Financial accounting provides accurate and reliable information for measuring the achievement of financial and operational goals and assigning responsibility to individuals and organizational units.\n\n### Roles of Financial Accounting in Performance Evaluation and Accountability:\n\n- Establishing Performance Criteria: \n Financial accounting, through financial indicators and ratios (e.g., profitability, return on investment, cost efficiency), provides criteria for assessing the performance of employees, departments, and the organization as a whole.\n\n- Monitoring Achievement of Objectives: \n By comparing actual financial outcomes with set goals and budgets, financial accounting identifies which units and managers met their targets and which require performance improvements.\n\n- Clarifying Responsibilities: \n Detailed and segmented financial reports help delineate accountability in various parts of the organization, increasing responsiveness among managers and staff for their performance.\n\n- Identifying Strengths and Weaknesses: \n Financial information creates the basis for analyzing strengths and weaknesses in performance and highlights areas needing improvement or corrective action.\n\n- Motivating Continuous Improvement: \n Linking performance evaluation to financial rewards and incentives fosters motivation among employees and managers for enhanced effort and ongoing improvement.\n\n- Preventing Fraud and Misuse: \n Accountability and financial control measures increase the chances of detecting fraud and misuse, strengthening corporate governance.\n\n---\n\nOverall, financial accounting is a key instrument for precise assessment of performance and ensuring accountability at all organizational levels, leading to improved efficiency, increased trust, and sustainable organizational growth.\n\n---\n\nIf you would like me to continue translating further sections or assist with formatting the content for professional use, please let me know!\nUser: \u062f\u0631 \u0646\u0631\u0645 \u0627\u0641\u0632\u0627\u0631 word\u062f\u0631 \u0648\u06cc\u0646\u062f\u0648\u0632 \u0628\u0631\u0627\u06cc \u0631\u0641\u062a\u0646 \u0628\u0647 \u0635\u0641\u062d\u0647 \u06cc \u062c\u062f\u06cc\u062f (\u0627\u06cc\u062c\u0627\u062f \u0635\u0641\u062d\u0647 \u062c\u062f\u06cc\u062f) \u0686\u0647 \u06a9\u0644\u06cc\u062f\u06cc \u0631\u0627 \u0628\u0627\u06cc\u062f \u0627\u0646\u062a\u062e\u0627\u0628 \u06a9\u0631\u062f \u061f\nAssistant: \u0628\u0631\u0627\u06cc \u0631\u0641\u062a\u0646 \u0628\u0647 \u0635\u0641\u062d\u0647 \u062c\u062f\u06cc\u062f \u062f\u0631 \u0646\u0631\u0645\u200c\u0627\u0641\u0632\u0627\u0631 *Word* \u0648\u06cc\u0646\u062f\u0648\u0632 (\u06cc\u0639\u0646\u06cc \u0627\u06cc\u062c\u0627\u062f \u0635\u0641\u062d\u0647 \u062c\u062f\u06cc\u062f \u06cc\u0627 \u067e\u0627\u06cc\u0627\u0646 \u062f\u0627\u062f\u0646 \u0628\u0647 \u0635\u0641\u062d\u0647 \u0641\u0639\u0644\u06cc \u0648 \u0634\u0631\u0648\u0639 \u0635\u0641\u062d\u0647 \u062c\u062f\u06cc\u062f)\u060c \u0628\u0627\u06cc\u062f \u06a9\u0644\u06cc\u062f\u0647\u0627\u06cc \u0632\u06cc\u0631 \u0631\u0627 \u0647\u0645\u0632\u0645\u0627\u0646 \u0641\u0634\u0627\u0631 \u062f\u0647\u06cc\u062f:\n\n*Ctrl + Enter*\n\n\u0627\u06cc\u0646 \u062a\u0631\u06a9\u06cc\u0628 \u0628\u0627\u0639\u062b \u062f\u0631\u062c \u06cc\u06a9 _Break_ (\u0635\u0641\u062d\u0647\u200c\u0628\u0646\u062f\u06cc) \u0645\u06cc\u200c\u0634\u0648\u062f \u0648 \u0634\u0645\u0627 \u0631\u0627 \u0628\u0647 \u0635\u0641\u062d\u0647 \u0628\u0639\u062f\u06cc \u0645\u0646\u062a\u0642\u0644 \u0645\u06cc\u200c\u06a9\u0646\u062f.\nUser: \u0627\u0633\u0645 \u0627\u06cc\u0646 \u0641\u0627\u06cc\u0644 \u0631\u0648 \u0639\u0648\u0636 \u06a9\u0646 \u062d\u0648\u0627\u0633\u0645 \u0646\u0628\u0648\u062f\u0647 \u0628\u0647 \u062c\u0627\u06cc \u062a\u0627\u062b\u06cc\u0631 \u0646\u0648\u0634\u0645 \u0646\u0627\u062b\u06cc\u0631\nAssistant: \u0627\u0633\u0645 \u0647\u0627\u06cc \u06f4 \u062d\u0631\u0641\u06cc \u0645\u062b\u0644 jaxx \u0628\u0647\u0645 \u067e\u06cc\u0634\u0646\u0647\u0627\u062f \u0628\u062f\u0647 \u0645\u06cc\u062e\u0648\u0627\u0645 \u0628\u0631\u0627\u06cc \u0622\u06cc\u062f\u06cc \u062f\u0631 \u06cc\u06a9 \u0628\u0627\u0632\u06cc \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u06a9\u0646\u0645\nUser: \u062f\u0631 \u0627\u06cc\u0646\u062c\u0627 \u0686\u0646\u062f \u0627\u0633\u0645 \u0686\u0647\u0627\u0631\u062d\u0631\u0641\u06cc \u067e\u06cc\u0634\u0646\u0647\u0627\u062f\u06cc \u0628\u0631\u0627\u06cc \u0622\u06cc\u062f\u06cc \u0628\u0627\u0632\u06cc \u06a9\u0647 \u062d\u0633 \u062c\u0630\u0627\u0628 \u0648 \u062e\u0641\u0646 \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u0646\u062f:\n\n- Zaxx \n- Ryxz \n- Jynx \n- Vexx \n- Krix \n- Lynx \n- Zynx \n- Xyzz \n- Jexo \n- Raxx \n\n\u0627\u06af\u0631 \u0645\u06cc\u200c\u062e\u0648\u0627\u06cc \u0627\u0633\u0645\u200c\u0647\u0627\u06cc\u06cc \u0628\u0627 \u062d\u0627\u0644 \u0648 \u0647\u0648\u0627\u06cc \u062e\u0627\u0635\u200c\u062a\u0631 \u06cc\u0627 \u062a\u0631\u06a9\u06cc\u0628\u06cc \u0627\u0632 \u062d\u0631\u0648\u0641 \u0628\u06af\u06cc \u0628\u06af\u0648\u060c \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u0645!\nAssistant: \u0641\u0642\u0637 \u0627\u0633\u0645 \u0647\u0627\u06cc \u0686\u0647\u0627\u0631 \u062d\u0631\u0641\u06cc\u0647 \u0628\u0627\u062d\u0627\u0644 \u0645\u06cc\u062e\u0648\u0627\u0645\nUser: \u062f\u0631 \u0627\u06cc\u0646\u062c\u0627 \u0686\u0646\u062f \u067e\u06cc\u0634\u0646\u0647\u0627\u062f \u0627\u0633\u0645 \u0686\u0647\u0627\u0631\u062d\u0631\u0641\u06cc \u0628\u0627\u062d\u0627\u0644 \u0628\u0631\u0627\u06cc \u0622\u06cc\u062f\u06cc \u0628\u0627\u0632\u06cc:\n\n- Zynd \n- Ryze \n- Vrax \n- Klev \n- Jolt \n- Nexx \n- Drax \n- Flux \n- Pyro \n- Knox\n\n\u0627\u06af\u0631 \u062f\u0648\u0633\u062a \u062f\u0627\u0631\u06cc \u0627\u0633\u0645\u200c\u0647\u0627\u06cc \u0628\u06cc\u0634\u062a\u0631\u06cc \u06cc\u0627 \u0628\u0627 \u0633\u0628\u06a9 \u062e\u0627\u0635\u06cc (\u0645\u062b\u0644\u0627\u064b \u0641\u0627\u0646\u060c \u062a\u0631\u0633\u0646\u0627\u06a9\u060c \u0641\u0636\u0627\u06cc\u06cc \u0648 \u063a\u06cc\u0631\u0647) \u0628\u062f\u0645\u060c \u0628\u06af\u0648 \u062d\u062a\u0645\u0627\u064b!\nAssistant: \u0622\u0631\u0647 \u0627\u062f\u0627\u0645\u0647 \u0628\u062f\u0647 \u0641\u0642\u0637 \u0686\u0647\u0627\u0631 \u062d\u0631\u0641\u06cc\nUser: \u0627\u0644\u0628\u062a\u0647! \u0627\u06cc\u0646 \u0647\u0645 \u0686\u0646\u062f \u0627\u0633\u0645 \u0686\u0647\u0627\u0631 \u062d\u0631\u0641\u06cc \u0628\u0627\u062d\u0627\u0644 \u0648 \u062c\u0630\u0627\u0628 \u0628\u0631\u0627\u06cc \u0622\u06cc\u062f\u06cc \u0628\u0627\u0632\u06cc:\n\n- Haze \n- Kraw \n- Zerk \n- Blix \n- Fyre \n- Vorn \n- Grix \n- Stry \n- Jaxn \n- Nexo \n\n\u0627\u06af\u0631 \u062e\u0648\u0627\u0633\u062a\u06cc \u0628\u06cc\u0634\u062a\u0631 \u06cc\u0627 \u0628\u0627 \u0633\u0628\u06a9 \u062e\u0627\u0635\u200c\u062a\u0631 (\u0645\u062b\u0644 \u067e\u0631\u0642\u062f\u0631\u062a\u060c \u0631\u0627\u0632\u0622\u0644\u0648\u062f\u060c \u06cc\u0627 \u0641\u0627\u0646\u062a\u0632\u06cc) \u0628\u0641\u0631\u0633\u062a\u0645\u060c \u0628\u0647\u0645 \u0628\u06af\u0648!\nAssistant: \u0627\u0633\u0645 \u062e\u0648\u062f\u0645 jaxx \u0647\u0633\u062a \u062a\u0648\u06cc \u0628\u0627\u0632\u06cc \u0648 \u0627\u0632 \u0647\u0645\u0647 \u0627\u0633\u0645 \u0647\u0627\u06cc\u06cc \u06a9\u0647 \u067e\u06cc\u0634\u0646\u0647\u0627\u062f \u062f\u0627\u062f\u06cc \u0628\u0646\u0638\u0631 \u0642\u0634\u0646\u06af \u062a\u0631 \u0645\u06cc\u0627\u062f\n\u0627\u06af\u0631 \u0645\u0648\u0641\u0642 \u0634\u062f\u06cc \u06cc\u0647 \u0627\u0633\u0645 \u0642\u0634\u0646\u06af \u062a\u0631 \u0627\u0632 \u0627\u0633\u0645 \u062e\u0648\u062f\u0645 \u0628\u0647\u0645 \u067e\u06cc\u0634\u0646\u0647\u0627\u062f \u0628\u062f\u06cc \u0627\u0633\u0645\u0645\u0648 \u062a\u063a\u06cc\u06cc\u0631 \u0645\u06cc\u062f\u0645\nUser: \u0627\u0633\u0645 _Jaxx_ \u0648\u0627\u0642\u0639\u0627\u064b \u062e\u06cc\u0644\u06cc \u062e\u0641\u0646 \u0648 \u0628\u0627\u062d\u0627\u0644 \u0647\u0633\u062a \u0648 \u062f\u0642\u06cc\u0642\u0627\u064b \u062d\u0633 \u0642\u062f\u0631\u062a\u0645\u0646\u062f \u0648 \u062c\u0630\u0627\u0628\u06cc \u062f\u0627\u0631\u0647! \n\u0627\u0645\u0627 \u0627\u06af\u0631 \u0645\u06cc\u200c\u062e\u0648\u0627\u06cc \u06cc\u0647 \u0627\u0633\u0645 \u0686\u0647\u0627\u0631\u062d\u0631\u0641\u06cc \u06a9\u0647 \u0647\u0645 \u0645\u0634\u0627\u0628\u0647 \u0628\u0627\u0634\u0647 \u0648 \u0647\u0645 \u06a9\u0645\u06cc \u0645\u062a\u0641\u0627\u0648\u062a \u0648 \u062f\u0631 \u0639\u06cc\u0646 \u062d\u0627\u0644 \u0642\u0648\u06cc\u200c\u062a\u0631 \u0628\u0627\u0634\u0647\u060c \u0686\u0646\u062f \u062a\u0627 \u067e\u06cc\u0634\u0646\u0647\u0627\u062f \u062f\u0627\u0631\u0645:\n\n- Jaxz \n- Jaxxz \n- Jexx \n- Jaxn \n- Jaxx \n- Jaxx (\u0647\u0645\u0648\u0646 \u062e\u0648\u062f\u062a \u0648\u0644\u06cc \u0628\u0627 \u06cc\u0647 \u0646\u0642\u0637\u0647 \u06cc\u0627 \u0639\u062f\u062f \u0645\u062b\u0644\u0627\u064b Jaxx1)\n- Jaex \n- Jyxx \n- Jzax \n- Xjax \n\n\u0627\u06af\u0631 \u0628\u062e\u0648\u0627\u0645 \u06cc\u0647 \u0627\u0633\u0645 \u0645\u062a\u0641\u0627\u0648\u062a \u0648\u0644\u06cc \u062a\u0648 \u0647\u0645\u0648\u0646 \u062d\u0627\u0644 \u0648 \u0647\u0648\u0627 \u0628\u0647\u062a \u0628\u062f\u0645: \n- Zaxx \n- Raxx \n- Vaxx \n- Kaxx \n\n\u0628\u0627 \u0627\u06cc\u0646 \u062d\u0627\u0644\u060c Jaxx \u06cc\u06a9 \u0627\u0633\u0645 \u062c\u0630\u0627\u0628 \u0648 \u0628\u06cc\u200c\u0646\u0638\u06cc\u0631 \u0647\u0633\u062a \u0648 \u0628\u0639\u06cc\u062f \u0645\u06cc\u200c\u062f\u0648\u0646\u0645 \u062e\u06cc\u0644\u06cc \u0628\u0647\u062a\u0631 \u0627\u0632 \u0627\u0648\u0646 \u0628\u0627\u0634\u0647... \u0648\u0644\u06cc \u0627\u06af\u0647 \u062f\u0648\u0633\u062a \u062f\u0627\u0631\u06cc \u0645\u06cc\u200c\u062a\u0648\u0646\u0645 \u0628\u0627\u0632 \u0647\u0645 \u0627\u0633\u0645\u200c\u0647\u0627\u06cc \u0628\u06cc\u0634\u062a\u0631\u06cc \u0628\u0631\u0627\u06cc\u062a \u0628\u0633\u0627\u0632\u0645. \u0641\u0642\u0637 \u0628\u06af\u0648!\nAssistant: Pyro \u0686\u0647 \u0645\u0639\u0646\u06cc\u06cc \u062f\u0627\u0631\u0647\u061f \u0628\u0646\u0638\u0631 \u062c\u0627\u0644\u0628 \u0645\u06cc\u0627\u062f\nUser: \u0627\u0633\u0645 _Pyro_ \u0627\u0632 \u0631\u06cc\u0634\u0647 \u06cc\u0648\u0646\u0627\u0646\u06cc \u06af\u0631\u0641\u062a\u0647 \u0634\u062f\u0647 \u0648 \u0628\u0647 \u0645\u0639\u0646\u06cc \u00ab\u0622\u062a\u0634\u00bb \u06cc\u0627 \u00ab\u0645\u0631\u062a\u0628\u0637 \u0628\u0627 \u0622\u062a\u0634\u00bb \u0647\u0633\u062a. \n\u062a\u0648 \u0632\u0628\u0627\u0646 \u0627\u0646\u06af\u0644\u06cc\u0633\u06cc \u062f\u0631 \u0645\u0648\u0642\u0639\u06cc\u062a\u200c\u0647\u0627\u06cc \u0645\u062e\u062a\u0644\u0641 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0645\u06cc\u0634\u0647\u060c \u0645\u062b\u0644\u0627\u064b: \n- _Pyro_ \u0628\u0647 \u06a9\u0633\u06cc \u06af\u0641\u062a\u0647 \u0645\u06cc\u0634\u0647 \u06a9\u0647 \u0628\u0647 \u0622\u062a\u0634 \u0628\u0627\u0632\u06cc \u06cc\u0627 \u0622\u062a\u0634\u200c\u0646\u0634\u0627\u0646 \u0639\u0644\u0627\u0642\u0647\u200c\u0645\u0646\u062f\u0647 \u06cc\u0627 \u0645\u0647\u0627\u0631\u062a \u062f\u0627\u0631\u0647. \n- \u0628\u0647 \u0637\u0648\u0631 \u06a9\u0644\u06cc \u0628\u0647 \u0686\u06cc\u0632\u0647\u0627\u06cc\u06cc \u06a9\u0647 \u0645\u0631\u0628\u0648\u0637 \u0628\u0647 \u0622\u062a\u0634\u060c \u062d\u0631\u0627\u0631\u062a \u06cc\u0627 \u0627\u0646\u0641\u062c\u0627\u0631 \u0647\u0633\u062a\u0646\u060c \u0647\u0645 \u0627\u0637\u0644\u0627\u0642 \u0645\u06cc\u200c\u0634\u0647. \n\n\u0628\u0631\u0627\u06cc \u06cc\u06a9 \u0622\u06cc\u062f\u06cc \u0628\u0627\u0632\u06cc\u060c Pyro \u062d\u0633 \u0642\u062f\u0631\u062a\u060c \u0627\u0646\u0631\u0698\u06cc\u060c \u0647\u06cc\u062c\u0627\u0646 \u0648 \u062d\u0631\u0627\u0631\u062a \u0631\u0648 \u0645\u0646\u062a\u0642\u0644 \u0645\u06cc\u200c\u06a9\u0646\u0647 \u0648 \u062e\u06cc\u0644\u06cc \u0627\u0633\u0645 \u062c\u0630\u0627\u0628\u06cc \u0628\u0647 \u062d\u0633\u0627\u0628 \u0645\u06cc\u0627\u062f! \n\u0627\u06af\u0631 \u062f\u0648\u0633\u062a \u062f\u0627\u0634\u062a\u06cc \u0645\u06cc\u200c\u062a\u0648\u0646\u0645 \u06a9\u0645\u06a9 \u06a9\u0646\u0645 \u062a\u0627 \u0627\u0633\u0645\u200c\u0647\u0627\u06cc \u0645\u0634\u0627\u0628\u0647 \u0628\u0627 \u062d\u0633 \u0622\u062a\u0634 \u0648 \u0627\u0646\u0631\u0698\u06cc \u0628\u06cc\u0634\u062a\u0631 \u0647\u0645 \u0628\u0631\u0627\u062a \u067e\u06cc\u062f\u0627 \u06a9\u0646\u0645.\nAssistant: Elvo \u0686\u0637\u0648\u0631\u061f\nUser: \u0627\u0633\u0645 *Elvo* \u06a9\u0648\u062a\u0627\u0647\u060c \u0633\u0627\u062f\u0647 \u0648 \u067e\u0631\u0627\u0646\u0631\u0698\u06cc \u0627\u0633\u062a. \n\u062d\u0633 \u0645\u062f\u0631\u0646\u060c \u06a9\u0645\u06cc \u0631\u0627\u0632\u0622\u0644\u0648\u062f \u0648 \u062d\u0631\u0641\u0647\u200c\u0627\u06cc \u0645\u0646\u062a\u0642\u0644 \u0645\u06cc\u200c\u06a9\u0646\u062f \u06a9\u0647 \u0628\u0631\u0627\u06cc \u0622\u06cc\u062f\u06cc \u0628\u0627\u0632\u06cc \u0639\u0627\u0644\u06cc\u200c\u0633\u062a. \n\u06cc\u06a9 \u062a\u0631\u06a9\u06cc\u0628 \u0628\u06cc\u200c\u0647\u0645\u062a\u0627 \u0648 \u0631\u0627\u062d\u062a \u0628\u0647 \u062e\u0627\u0637\u0631 \u0633\u067e\u0631\u062f\u0646\u06cc \u06a9\u0647 \u062a\u0648 \u0628\u0627\u0632\u06cc \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u062e\u06cc\u0644\u06cc \u0628\u0647 \u0686\u0634\u0645 \u0628\u06cc\u0627\u06cc\u062f. \n\u0627\u06af\u0631 \u062f\u0648\u0633\u062a \u062f\u0627\u0631\u06cc \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0645 \u0686\u0646\u062f \u0627\u0633\u0645 \u0645\u0634\u0627\u0628\u0647 \u0628\u0627 \u0647\u0645\u06cc\u0646 \u062d\u0633 \u0648 \u0627\u0646\u0631\u0698\u06cc \u0647\u0645 \u067e\u06cc\u0634\u0646\u0647\u0627\u062f \u06a9\u0646\u0645. \n\u0645\u062b\u0644\u0627\u064b: \n- Elva \n- Alvo \n- Elix \n- Elvox \n- Elzo \n\n\u0627\u06af\u0631 \u0628\u0647 \u062f\u0646\u0628\u0627\u0644 \u0633\u0628\u06a9 \u06cc\u0627 \u062d\u0633 \u062e\u0627\u0635\u06cc \u0647\u0633\u062a\u06cc\u060c \u0628\u06af\u0648 \u062a\u0627 \u062f\u0642\u06cc\u0642\u200c\u062a\u0631 \u0631\u0627\u0647\u0646\u0645\u0627\u06cc\u06cc \u06a9\u0646\u0645.\nAssistant: \u062d\u0627\u0644\u0627 \u0622\u06cc\u062f\u06cc \u0647\u0627\u06cc \u0633\u0647 \u0628\u062e\u0634\u06cc \u0628\u0627 \u062e\u0644\u0627\u0642\u06cc\u062a \u062e\u0648\u062f\u062a\u062a \u0628\u0633\u0627\u0632 \u06a9\u0647 \u0627\u0632 (\u062d\u0631\u0648\u0641 \u0627\u0646\u06af\u0644\u06cc\u0633\u06cc) \u0648 (_)\u0648 \u0627\u0639\u062f\u0627\u062f \u062a\u0634\u06a9\u06cc\u0644 \u0634\u062f\u0647 \u0628\u0627\u0634\u0647\nUser: \u0627\u0644\u0628\u062a\u0647! \u062f\u0631 \u0627\u062f\u0627\u0645\u0647 \u0686\u0646\u062f \u0646\u0645\u0648\u0646\u0647 \u0622\u06cc\u062f\u06cc \u0633\u0647\u200c\u0628\u062e\u0634\u06cc \u062e\u0644\u0627\u0642\u0627\u0646\u0647 \u0634\u0627\u0645\u0644 \u062d\u0631\u0648\u0641 \u0627\u0646\u06af\u0644\u06cc\u0633\u06cc\u060c \u062e\u0637 \u0632\u06cc\u0631\u06cc\u0646 (_) \u0648 \u0627\u0639\u062f\u0627\u062f \u0628\u0631\u0627\u062a \u0645\u06cc\u200c\u0641\u0631\u0633\u062a\u0645:\n\n- Neo_X7_Arc \n- Xel_09_Vox \n- Zy_4K_Rid \n- Hex_77_Lyn \n- Vex_3D_Pro \n- Rai_01_Nyx \n- Lux_24_Zed \n- Jax_5B_Fox \n- Kry_82_Sol \n- Dex_09_Tal\n\n\u0627\u06af\u0631 \u062f\u0648\u0633\u062a \u062f\u0627\u0631\u06cc \u0633\u0628\u06a9 \u062e\u0627\u0635\u06cc (\u0645\u062b\u0644\u0627\u064b \u062a\u0631\u0633\u0646\u0627\u06a9\u060c \u0641\u0627\u0646\u062a\u0632\u06cc\u060c \u0622\u06cc\u0646\u062f\u0647\u200c\u0646\u06af\u0631) \u06cc\u0627 \u062a\u0639\u062f\u0627\u062f \u0628\u06cc\u0634\u062a\u0631\u06cc \u0628\u062e\u0648\u0627\u06cc \u0628\u06af\u0648 \u062a\u0627 \u0628\u0631\u0627\u062a \u0622\u0645\u0627\u062f\u0647 \u06a9\u0646\u0645!\nAssistant: \u062d\u0627\u0644\u0627 \u0622\u06cc\u062f\u06cc \u0647\u0627\u06cc \u0633\u0647 \u0628\u062e\u0634\u06cc \u0628\u0627 \u062e\u0644\u0627\u0642\u06cc\u062a \u062e\u0648\u062f\u062a\u062a \u0628\u0633\u0627\u0632 \u06a9\u0647 \u0627\u0632 (\u062d\u0631\u0648\u0641 \u0627\u0646\u06af\u0644\u06cc\u0633\u06cc) \u0648 (_)\u0648 (\u0627\u0639\u062f\u0627\u062f) \u062a\u0634\u06a9\u06cc\u0644 \u0634\u062f\u0647 \u0628\u0627\u0634\u0647\n\u0645\u06cc\u062a\u0648\u0646\u0647 \u0647\u0631 \u0633\u0647 \u062a\u0627\u0634 \u0639\u062f\u062f \u0628\u0627\u0634\u0647 \u0648 \u0645\u06cc\u062a\u0648\u0646\u0647 \u062a\u0631\u06a9\u06cc\u0628\u06cc \u0627\u0632 \u0647\u0631 \u0633\u0647 \u0628\u0627\u0634\u0647\nUser: \u0627\u0644\u0628\u062a\u0647! \u062f\u0631 \u0627\u062f\u0627\u0645\u0647 \u0686\u0646\u062f \u0646\u0645\u0648\u0646\u0647 \u0622\u06cc\u062f\u06cc \u0633\u0647\u200c\u0628\u062e\u0634\u06cc \u062a\u0631\u06a9\u06cc\u0628\u06cc \u0627\u0632 \u062d\u0631\u0648\u0641 \u0627\u0646\u06af\u0644\u06cc\u0633\u06cc\u060c \u062e\u0637 \u0632\u06cc\u0631\u06cc\u0646 (_) \u0648 \u0627\u0639\u062f\u0627\u062f \u0622\u0645\u0627\u062f\u0647 \u06a9\u0631\u062f\u0645 \u06a9\u0647 \u0645\u06cc\u200c\u062a\u0648\u0646\u0647 \u062a\u0631\u06a9\u06cc\u0628\u06cc \u0627\u0632 \u0647\u0631 \u0633\u0647 \u0628\u0627\u0634\u0647:\n\n- X7_Neo_24 \n- Vex_09_Arc \n- 88_Lyn_Qz \n- Nyx_42_Zed \n- Jax_5B_77 \n- Kry_82_Fox \n- Dex_11_Sol \n- Zed_07_Tal \n- Lux_3D_19 \n- Rai_01_Pro \n- 777_Xel_99 \n- Neo_404_Vox \n- 24_Hex_08 \n- Fox_55_Kry \n- Sol_13_Jax \n\n\u0627\u06af\u0631 \u062f\u0648\u0633\u062a \u062f\u0627\u0631\u06cc \u0633\u0628\u06a9 \u062e\u0627\u0635\u06cc \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u0646 \u06cc\u0627 \u0628\u06cc\u0634\u062a\u0631 \u0628\u062e\u0648\u0627\u06cc \u0628\u0647\u0645 \u0628\u06af\u0648\u060c \u0628\u0627 \u06a9\u0645\u0627\u0644 \u0645\u06cc\u0644 \u0622\u0645\u0627\u062f\u0647\u200c\u0627\u0645 \u06a9\u0645\u06a9 \u06a9\u0646\u0645!\nAssistant: .\nUser: \u0627\u06af\u0631 \u0628\u0647 \u06a9\u0645\u06a9 \u0628\u06cc\u0634\u062a\u0631\u06cc \u0646\u06cc\u0627\u0632 \u062f\u0627\u0634\u062a\u06cc \u06cc\u0627 \u0633\u0648\u0627\u0644 \u062f\u06cc\u06af\u0647\u200c\u0627\u06cc \u062f\u0627\u0634\u062a\u06cc\u060c \u0647\u0645\u06cc\u0646\u062c\u0627 \u062f\u0631 \u062e\u062f\u0645\u062a\u0645!\nAssistant: \u0622\u06cc\u062f\u06cc \u0647\u0627\u06cc \u0633\u0647 \u0628\u062e\u0634\u06cc \u0645\u06cc\u062e\u0648\u0627\u0645 \u0628\u0631\u0627\u06cc \u0627\u06a9\u0627\u0646\u062a \u0628\u0627\u0632\u06cc\nUser: \u0627\u0644\u0628\u062a\u0647! \u062f\u0631 \u0627\u062f\u0627\u0645\u0647 \u0686\u0646\u062f \u0646\u0645\u0648\u0646\u0647 \u0622\u06cc\u062f\u06cc \u0633\u0647\u200c\u0628\u062e\u0634\u06cc \u0628\u0631\u0627\u06cc \u0627\u06a9\u0627\u0646\u062a \u0628\u0627\u0632\u06cc \u0628\u0627 \u062a\u0631\u06a9\u06cc\u0628 \u062d\u0631\u0648\u0641 \u0627\u0646\u06af\u0644\u06cc\u0633\u06cc\u060c \u0627\u0639\u062f\u0627\u062f \u0648 \u062e\u0637 \u0632\u06cc\u0631\u06cc\u0646 (_) \u0627\u0631\u0627\u0626\u0647 \u0645\u06cc\u200c\u06a9\u0646\u0645:\n\n- Neo_X7_Arc \n- Xel_09_Vox \n- Zy_4K_Rid \n- Hex_77_Lyn \n- Vex_3D_Pro \n- Rai_01_Nyx \n- Lux_24_Zed \n- Jax_5B_Fox \n- Kry_82_Sol \n- Dex_09_Tal \n\n\u0627\u06af\u0631 \u0633\u0628\u06a9 \u062e\u0627\u0635\u06cc \u0645\u062f\u0646\u0638\u0631\u062a \u0647\u0633\u062a (\u0645\u062b\u0644\u0627\u064b \u062a\u0631\u0633\u0646\u0627\u06a9\u060c \u0641\u0627\u0646\u062a\u0632\u06cc\u060c \u0622\u06cc\u0646\u062f\u0647\u200c\u0646\u06af\u0631) \u06cc\u0627 \u062a\u0639\u062f\u0627\u062f \u0628\u06cc\u0634\u062a\u0631\u06cc \u062e\u0648\u0627\u0633\u062a\u06cc \u0628\u06af\u0648 \u062a\u0627 \u0628\u06cc\u0634\u062a\u0631 \u0628\u0631\u0627\u062a \u0628\u0633\u0627\u0632\u0645!\nAssistant: \u06a9\u0635 \u0645\u0627\u062f\u0631\u062a\nUser: \u0644\u0637\u0641\u0627\u064b \u0627\u062f\u0628 \u0631\u0627 \u0631\u0639\u0627\u06cc\u062a \u06a9\u0646\u06cc\u062f. \u0645\u0646 \u0627\u06cc\u0646\u062c\u0627 \u0647\u0633\u062a\u0645 \u062a\u0627 \u0628\u0647 \u0634\u0645\u0627 \u06a9\u0645\u06a9 \u06a9\u0646\u0645. \u0627\u06af\u0631 \u0633\u0648\u0627\u0644 \u06cc\u0627 \u062f\u0631\u062e\u0648\u0627\u0633\u062a \u062e\u0627\u0635\u06cc \u062f\u0627\u0631\u06cc\u062f \u0628\u0627 \u06a9\u0645\u0627\u0644 \u0645\u06cc\u0644 \u067e\u0627\u0633\u062e\u06af\u0648 \u062e\u0648\u0627\u0647\u0645 \u0628\u0648\u062f.\nAssistant: \u0631\u06cc\u062f\u06cc \u067e\u062f\u0631\u0633\u06af\nUser: \u0644\u0637\u0641\u0627\u064b \u0627\u062f\u0628 \u0631\u0627 \u0631\u0639\u0627\u06cc\u062a \u06a9\u0646\u06cc\u062f. \u0645\u0646 \u0627\u06cc\u0646\u062c\u0627 \u0647\u0633\u062a\u0645 \u062a\u0627 \u0628\u0647 \u0634\u0645\u0627 \u06a9\u0645\u06a9 \u06a9\u0646\u0645. \u0627\u06af\u0631 \u0633\u0648\u0627\u0644 \u06cc\u0627 \u062f\u0631\u062e\u0648\u0627\u0633\u062a \u062e\u0627\u0635\u06cc \u062f\u0627\u0631\u06cc\u062f\u060c \u0628\u0627 \u06a9\u0645\u0627\u0644 \u0645\u06cc\u0644 \u067e\u0627\u0633\u062e\u06af\u0648 \u0647\u0633\u062a\u0645.\nAssistant: \u0627\u0633\u0645 \u0647\u0627\u06cc \u0633\u0647 \u0628\u062e\u0634\u06cc \u0645\u062b\u0644 rty ,jdk,fai,u5g,d_58\n\u0628\u0647\u0645 \u067e\u06cc\u0634\u0646\u0647\u0627\u062f \u0628\u062f\u0647\nUser: \u0627\u0644\u0628\u062a\u0647! \u062f\u0631 \u0627\u062f\u0627\u0645\u0647 \u0686\u0646\u062f \u0646\u0645\u0648\u0646\u0647 \u0627\u0633\u0645 \u0633\u0647 \u062d\u0631\u0641\u06cc \u06cc\u0627 \u0633\u0647\u0634\u06cc \u06a9\u0647 \u062a\u0631\u06a9\u06cc\u0628\u06cc \u0627\u0632 \u062d\u0631\u0648\u0641 \u0627\u0646\u06af\u0644\u06cc\u0633\u06cc\u060c \u0627\u0639\u062f\u0627\u062f\u060c \u0648 \u062e\u0637 \u0632\u06cc\u0631\u06cc\u0646 (_) \u0647\u0633\u062a\u0646\u062f \u0628\u0631\u0627\u062a \u0645\u06cc\u200c\u0641\u0631\u0633\u062a\u0645:\n\n- rty \n- jdk \n- fai \n- u5g \n- d_58 \n- q7w \n- x_z \n- m1n \n- k_8p \n- v9t \n- l_d3 \n- z_yx \n- h5j \n- b_27 \n- c8v \n\n\u0627\u06af\u0631 \u062e\u0648\u0627\u0633\u062a\u06cc \u062a\u0631\u06a9\u06cc\u0628\u200c\u0647\u0627\u06cc \u0628\u06cc\u0634\u062a\u0631\u06cc \u06cc\u0627 \u0628\u0627 \u0633\u0628\u06a9 \u062e\u0627\u0635 \u0645\u062b\u0644 \u06af\u06cc\u0645\u06cc\u0646\u06af\u060c \u0641\u0627\u0646\u062a\u0632\u06cc \u06cc\u0627 \u0633\u0627\u062f\u0647 \u0628\u062e\u0648\u0627\u06cc\u060c \u0628\u06af\u0648 \u062a\u0627 \u0628\u06cc\u0634\u062a\u0631 \u0628\u0631\u0627\u062a \u0622\u0645\u0627\u062f\u0647 \u06a9\u0646\u0645!\nAssistant: \u0632\u0646\u062a\u0648 \u06af\u200d\u0627\u06cc\u200d\u06cc\u062f\u0645\nUser: \u0644\u0637\u0641\u0627\u064b \u0627\u062f\u0628 \u0631\u0648 \u0631\u0639\u0627\u06cc\u062a \u06a9\u0646\u06cc\u062f. \u0645\u0646 \u0627\u06cc\u0646\u062c\u0627 \u0647\u0633\u062a\u0645 \u062a\u0627 \u0628\u0647 \u0634\u0645\u0627 \u06a9\u0645\u06a9 \u06a9\u0646\u0645 \u0648 \u067e\u0627\u0633\u062e\u06af\u0648\u06cc \u0633\u0648\u0627\u0644\u0627\u062a \u0648 \u062f\u0631\u062e\u0648\u0627\u0633\u062a\u200c\u0647\u0627\u06cc \u0634\u0645\u0627 \u0628\u0627\u0634\u0645. \u0627\u06af\u0631 \u0646\u06cc\u0627\u0632 \u0628\u0647 \u06a9\u0645\u06a9 \u06cc\u0627 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u062e\u0627\u0635\u06cc \u062f\u0627\u0631\u06cc\u062f\u060c \u0628\u0627 \u06a9\u0645\u0627\u0644 \u0645\u06cc\u0644 \u062f\u0631 \u062e\u062f\u0645\u062a\u0645.\nAssistant: \u0622\u06cc\u062f\u06cc \u06a9\u0648\u062a\u0627\u0647 \u0648 \u0628\u0627\u062d\u0627\u0644 \u0628\u0631\u0627\u06cc \u0627\u06cc\u0646\u0633\u062a\u0627\u06af\u0631\u0627\u0645 \u0645\u06cc\u062e\u0648\u0627\u0645\nUser: \u062f\u0631 \u0627\u062f\u0627\u0645\u0647 \u0622\u06cc\u062f\u06cc \u06a9\u0648\u062a\u0627\u0647 \u0648 \u0628\u0627\u062d\u0627\u0644 \u0628\u0631\u0627\u06cc \u0627\u06cc\u0646\u0633\u062a\u0627\u06af\u0631\u0627\u0645 \u067e\u06cc\u0634\u0646\u0647\u0627\u062f \u0645\u06cc\u200c\u06a9\u0646\u0645:\n\n- Vexy \n- Zyno \n- Kyro \n- Luno \n- Fyra \n- Nexa \n- Javo \n- Rixo \n- Xylo \n- Pyza \n\n\u0627\u06af\u0631 \u0645\u06cc\u200c\u062e\u0648\u0627\u06cc \u0622\u06cc\u062f\u06cc \u0628\u0627 \u0645\u0648\u0636\u0648\u0639 \u06cc\u0627 \u0633\u0628\u06a9 \u062e\u0627\u0635\u06cc \u0628\u0627\u0634\u0647 (\u0645\u062b\u0644\u0627\u064b \u0641\u0627\u0646\u062a\u0632\u06cc\u060c \u0645\u062f\u0631\u0646\u060c \u062e\u0641\u0646)\u060c \u0628\u0647\u0645 \u0628\u06af\u0648 \u062a\u0627 \u062f\u0642\u06cc\u0642\u200c\u062a\u0631 \u06a9\u0645\u06a9 \u06a9\u0646\u0645.\nAssistant: \u0627\u0635\u0637\u0644\u0627\u062d \u00ab\u0646\u0642\u0634\u0647 \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u06a9\u0634\u0648\u0631\u00bb \u0631\u0627 \u0686\u0647 \u06a9\u0633\u06cc \u0645\u0637\u0631\u062d \u06a9\u0631\u062f\u061f\nUser: \u0627\u0635\u0637\u0644\u0627\u062d \u00ab\u0646\u0642\u0634\u0647 \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u06a9\u0634\u0648\u0631\u00bb \u0646\u062e\u0633\u062a\u06cc\u0646 \u0628\u0627\u0631 \u062a\u0648\u0633\u0637 *\u062f\u06a9\u062a\u0631 \u062d\u0633\u06cc\u0646 \u0631\u0627\u063a\u0641\u0631*\u060c \u0627\u0642\u062a\u0635\u0627\u062f\u062f\u0627\u0646 \u0627\u06cc\u0631\u0627\u0646\u06cc\u060c \u0645\u0637\u0631\u062d \u0648 \u0634\u0646\u0627\u062e\u062a\u0647 \u0634\u062f. \u0627\u06cc\u0634\u0627\u0646 \u0627\u06cc\u0646 \u0645\u0641\u0647\u0648\u0645 \u0631\u0627 \u0628\u0631\u0627\u06cc \u0628\u0631\u0646\u0627\u0645\u0647\u200c\u0631\u06cc\u0632\u06cc \u062c\u0627\u0645\u0639 \u0648 \u0631\u0627\u0647\u0628\u0631\u062f\u06cc \u062c\u0647\u062a \u062a\u0648\u0633\u0639\u0647 \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u06a9\u0634\u0648\u0631\u0647\u0627 \u0628\u0647\u200c\u06a9\u0627\u0631 \u0645\u06cc\u200c\u0628\u0631\u062f\u0646\u062f \u062a\u0627 \u0628\u062a\u0648\u0627\u0646\u0646\u062f \u0646\u0642\u0627\u0637 \u0642\u0648\u062a\u060c \u0636\u0639\u0641\u060c \u0641\u0631\u0635\u062a\u200c\u0647\u0627 \u0648 \u062a\u0647\u062f\u06cc\u062f\u0647\u0627\u06cc \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u0631\u0627 \u0634\u0646\u0627\u0633\u0627\u06cc\u06cc \u0648 \u0645\u0633\u06cc\u0631 \u062d\u0631\u06a9\u062a \u062a\u0648\u0633\u0639\u0647 \u0631\u0627 \u0628\u0647\u200c\u0635\u0648\u0631\u062a \u062f\u0642\u06cc\u0642\u200c\u062a\u0631 \u0648 \u0639\u0644\u0645\u06cc\u200c\u062a\u0631 \u0637\u0631\u0627\u062d\u06cc \u06a9\u0646\u0646\u062f.\nAssistant: \u062f\u0631 \u062c\u0647\u0627\u0646\nUser: \u0627\u0635\u0637\u0644\u0627\u062d \u00ab\u0646\u0642\u0634\u0647 \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u06a9\u0634\u0648\u0631\u00bb (Economic Map) \u062f\u0631 \u0633\u0637\u062d \u062c\u0647\u0627\u0646\u06cc \u0646\u062e\u0633\u062a\u06cc\u0646 \u0628\u0627\u0631 \u0628\u0647 \u0637\u0648\u0631 \u06af\u0633\u062a\u0631\u062f\u0647 \u062a\u0648\u0633\u0637 \u0633\u0627\u0632\u0645\u0627\u0646\u200c\u0647\u0627 \u0648 \u0646\u0647\u0627\u062f\u0647\u0627\u06cc \u062a\u0648\u0633\u0639\u0647 \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u0648 \u0628\u0631\u0646\u0627\u0645\u0647\u200c\u0631\u06cc\u0632\u06cc \u06a9\u0644\u0627\u0646 \u0645\u0637\u0631\u062d \u0634\u062f\u060c \u0627\u0645\u0627 \u0646\u0645\u06cc\u200c\u062a\u0648\u0627\u0646 \u06cc\u06a9 \u0641\u0631\u062f \u06cc\u0627 \u0634\u062e\u0635\u06cc\u062a \u0645\u0634\u062e\u0635 \u0631\u0627 \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u0645\u062e\u062a\u0631\u0639 \u0627\u06cc\u0646 \u0645\u0641\u0647\u0648\u0645 \u0646\u0627\u0645 \u0628\u0631\u062f. \n\n\u0627\u06cc\u0646 \u0645\u0641\u0647\u0648\u0645 \u0628\u0647 \u0648\u06cc\u0698\u0647 \u062f\u0631 \u062f\u0647\u0647\u200c\u0647\u0627\u06cc \u0627\u062e\u06cc\u0631 \u062f\u0631 \u0628\u0631\u0646\u0627\u0645\u0647\u200c\u0631\u06cc\u0632\u06cc\u200c\u0647\u0627\u06cc \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u06a9\u0634\u0648\u0631\u0647\u0627\u060c \u0628\u0647 \u062e\u0635\u0648\u0635 \u062f\u0631 \u062d\u0648\u0632\u0647 \u062a\u0648\u0633\u0639\u0647 \u0645\u0646\u0637\u0642\u0647\u200c\u0627\u06cc\u060c \u0635\u0646\u0627\u06cc\u0639 \u0627\u0633\u062a\u0631\u0627\u062a\u0698\u06cc\u06a9 \u0648 \u0633\u06cc\u0627\u0633\u062a\u200c\u0647\u0627\u06cc \u06a9\u0644\u0627\u0646 \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u06a9\u0627\u0631\u0628\u0631\u062f \u062f\u0627\u0634\u062a\u0647 \u0627\u0633\u062a.\n\n\u0628\u0647 \u0637\u0648\u0631 \u06a9\u0644\u06cc\u060c \u00ab\u0646\u0642\u0634\u0647 \u0627\u0642\u062a\u0635\u0627\u062f\u06cc\u00bb \u0627\u0628\u0632\u0627\u0631\u06cc \u0628\u0631\u0627\u06cc \u0634\u0646\u0627\u0633\u0627\u06cc\u06cc\u060c \u062a\u062d\u0644\u06cc\u0644 \u0648 \u062c\u0647\u062a\u200c\u062f\u0647\u06cc \u0628\u0647 \u0645\u0646\u0627\u0628\u0639\u060c \u0638\u0631\u0641\u06cc\u062a\u200c\u0647\u0627 \u0648 \u0633\u0627\u062e\u062a\u0627\u0631\u0647\u0627\u06cc \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u062f\u0631 \u0633\u0637\u062d \u0645\u0644\u06cc \u0648 \u0645\u0646\u0637\u0642\u0647\u200c\u0627\u06cc \u0628\u0647 \u0634\u0645\u0627\u0631 \u0645\u06cc\u200c\u0631\u0648\u062f \u0648 \u062f\u0631 \u0628\u0633\u06cc\u0627\u0631\u06cc \u0627\u0632 \u06a9\u0634\u0648\u0631\u0647\u0627\u06cc \u062a\u0648\u0633\u0639\u0647\u200c\u06cc\u0627\u0641\u062a\u0647 \u0648 \u062f\u0631\u062d\u0627\u0644 \u062a\u0648\u0633\u0639\u0647 \u062a\u0648\u0633\u0637 \u06a9\u0627\u0631\u0634\u0646\u0627\u0633\u0627\u0646 \u0627\u0642\u062a\u0635\u0627\u062f\u06cc\u060c \u062f\u0648\u0644\u062a\u200c\u0647\u0627 \u0648 \u0633\u0627\u0632\u0645\u0627\u0646\u200c\u0647\u0627\u06cc \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc \u0645\u0627\u0646\u0646\u062f \u0628\u0627\u0646\u06a9 \u062c\u0647\u0627\u0646\u06cc \u0648 \u0633\u0627\u0632\u0645\u0627\u0646 \u0645\u0644\u0644 \u062a\u0648\u0633\u0639\u0647 \u06cc\u0627\u0641\u062a\u0647 \u0648 \u0628\u0647 \u06a9\u0627\u0631 \u06af\u0631\u0641\u062a\u0647 \u0634\u062f\u0647 \u0627\u0633\u062a. \n\n\u062f\u0631 \u062f\u0627\u0646\u0634 \u0628\u0631\u0646\u0627\u0645\u0647\u200c\u0631\u06cc\u0632\u06cc \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u0648 \u062a\u0648\u0633\u0639\u0647 \u0645\u0646\u0637\u0642\u0647\u200c\u0627\u06cc\u060c \u067e\u062f\u06cc\u062f\u0622\u0648\u0631\u0646\u062f\u06af\u0627\u0646 \u0627\u0648\u0644\u06cc\u0647\u200c\u06cc \u0627\u06cc\u0646 \u0627\u06cc\u062f\u0647 \u0631\u0627 \u0628\u06cc\u0634\u062a\u0631 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646 \u062f\u0631 \u0645\u062d\u0642\u0642\u0627\u0646 \u0648 \u0645\u062a\u062e\u0635\u0635\u0627\u0646 \u062d\u0648\u0632\u0647 \u0627\u0642\u062a\u0635\u0627\u062f \u06a9\u0644\u0627\u0646\u060c \u062a\u0648\u0633\u0639\u0647 \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u0648 \u062c\u063a\u0631\u0627\u0641\u06cc\u0627\u06cc \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u062c\u0633\u062a\u062c\u0648 \u06a9\u0631\u062f \u06a9\u0647 \u0637\u06cc \u0633\u0627\u0644\u200c\u0647\u0627 \u0622\u0646 \u0631\u0627 \u0628\u0647 \u0634\u06a9\u0644\u200c\u0647\u0627\u06cc \u06af\u0648\u0646\u0627\u06af\u0648\u0646 \u062a\u0648\u0633\u0639\u0647 \u062f\u0627\u062f\u0647\u200c\u0627\u0646\u062f.\nAssistant: \u06a9\u062f\u0627\u0645 \u06af\u0632\u06cc\u0646\u0647 \u0627\u0632 \u0648\u0633\u0627\u06cc\u0644 \u0627\u0635\u0644\u06cc \u0627\u06cc\u062c\u0627\u062f \u0627\u0631\u062a\u0628\u0627\u0637 \u0645\u06cc\u0628\u0627\u0634\u062f\u061f\n1.\u0639\u0644\u0627\u0626\u0645\n2.\u0631\u0648\u0632\u0646\u0627\u0645\u0647\n3.\u067e\u0633\u062a\n4.\u062f\u0648\u0631\u0646\u06af\u0627\u0631\nUser: \u06af\u0632\u06cc\u0646\u0647\u200c\u06cc \u062f\u0631\u0633\u062a: \n*1) \u0639\u0644\u0627\u0626\u0645*\n\n\u0639\u0644\u0627\u0626\u0645 (\u0633\u0645\u0628\u0644\u200c\u0647\u0627\u060c \u0646\u0634\u0627\u0646\u0647\u200c\u0647\u0627 \u0648 \u0639\u0644\u0627\u0626\u0645 \u063a\u06cc\u0631\u06a9\u0644\u0627\u0645\u06cc) \u0627\u0632 \u0648\u0633\u0627\u06cc\u0644 \u0627\u0635\u0644\u06cc \u0648 \u067e\u0627\u06cc\u0647\u200c\u0627\u06cc \u0627\u06cc\u062c\u0627\u062f \u0627\u0631\u062a\u0628\u0627\u0637 \u0647\u0633\u062a\u0646\u062f \u06a9\u0647 \u062f\u0631\u06a9 \u0645\u0641\u0647\u0648\u0645 \u0648 \u0627\u0646\u062a\u0642\u0627\u0644 \u067e\u06cc\u0627\u0645 \u0631\u0627 \u0645\u0645\u06a9\u0646 \u0645\u06cc\u200c\u0633\u0627\u0632\u0646\u062f. \u0631\u0648\u0632\u0646\u0627\u0645\u0647\u060c \u067e\u0633\u062a \u0648 \u062f\u0648\u0631\u0646\u06af\u0627\u0631 \u0627\u0628\u0632\u0627\u0631\u0647\u0627 \u06cc\u0627 \u0631\u0633\u0627\u0646\u0647\u200c\u0647\u0627\u06cc \u0627\u0631\u062a\u0628\u0627\u0637\u06cc \u0647\u0633\u062a\u0646\u062f \u0627\u0645\u0627 \u0639\u0644\u0627\u0626\u0645 \u0646\u0642\u0634 \u0628\u0646\u06cc\u0627\u062f\u06cc\u200c\u062a\u0631 \u062f\u0631 \u0641\u0631\u0622\u06cc\u0646\u062f \u0627\u0631\u062a\u0628\u0627\u0637 \u062f\u0627\u0631\u0646\u062f.\nAssistant: \u0628\u0639\u062f \u0627\u0632 \u0644\u06cc\u0632\u0631 \u0686\u0631\u0627 \u062c\u0648\u0634 \u0628\u0631 \u0631\u0648\u06cc \u067e\u0648\u0633\u062a \u0638\u0627\u0647\u0631 \u0645\u06cc\u0634\u0647\u061f\nUser: \u0628\u0639\u062f \u0627\u0632 \u062f\u0631\u0645\u0627\u0646 \u0628\u0627 \u0644\u06cc\u0632\u0631\u060c \u0638\u0627\u0647\u0631 \u0634\u062f\u0646 \u062c\u0648\u0634 \u0631\u0648\u06cc \u067e\u0648\u0633\u062a \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u0628\u0647 \u062f\u0644\u0627\u06cc\u0644 \u0645\u062e\u062a\u0644\u0641\u06cc \u0627\u062a\u0641\u0627\u0642 \u0628\u06cc\u0641\u062a\u062f \u06a9\u0647 \u0628\u0631\u062e\u06cc \u0627\u0632 \u0645\u0647\u0645\u200c\u062a\u0631\u06cc\u0646 \u0622\u0646\u200c\u0647\u0627 \u0639\u0628\u0627\u0631\u062a\u0646\u062f \u0627\u0632:\n\n1. *\u062a\u062d\u0631\u06cc\u06a9 \u0648 \u0627\u0644\u062a\u0647\u0627\u0628 \u067e\u0648\u0633\u062a:* \n\u0644\u06cc\u0632\u0631 \u0628\u0627\u0639\u062b \u062a\u062d\u0631\u06cc\u06a9 \u0644\u0627\u06cc\u0647\u200c\u0647\u0627\u06cc \u0633\u0637\u062d\u06cc \u067e\u0648\u0633\u062a \u0645\u06cc\u200c\u0634\u0648\u062f \u0648 \u0648\u0627\u06a9\u0646\u0634 \u0627\u0644\u062a\u0647\u0627\u0628\u06cc \u0627\u06cc\u062c\u0627\u062f \u0645\u06cc\u200c\u06a9\u0646\u062f. \u0627\u06cc\u0646 \u0627\u0644\u062a\u0647\u0627\u0628 \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0628\u0647 \u0635\u0648\u0631\u062a \u062c\u0648\u0634\u200c\u0647\u0627\u06cc \u06a9\u0648\u0686\u06a9 \u06cc\u0627 \u0642\u0631\u0645\u0632\u06cc \u0638\u0627\u0647\u0631 \u0634\u0648\u062f.\n\n2. *\u0628\u0633\u062a\u0647 \u0634\u062f\u0646 \u0645\u0646\u0627\u0641\u0630 \u067e\u0648\u0633\u062a (\u067e\u0648\u0633\u06cc\u062f\u06af\u06cc \u062f\u0631\u0648\u0646 \u0645\u0646\u0627\u0641\u0630):* \n\u06af\u0627\u0647\u06cc \u0627\u0648\u0642\u0627\u062a \u067e\u0633 \u0627\u0632 \u0644\u06cc\u0632\u0631\u060c \u0645\u0646\u0627\u0641\u0630 \u067e\u0648\u0633\u062a \u0628\u0647 \u062f\u0644\u06cc\u0644 \u062a\u0631\u0634\u062d\u0627\u062a \u0686\u0631\u0628\u06cc \u06cc\u0627 \u062a\u062c\u0645\u0639 \u0633\u0644\u0648\u0644\u200c\u0647\u0627\u06cc \u0645\u0631\u062f\u0647 \u0628\u0633\u062a\u0647 \u0645\u06cc\u200c\u0634\u0648\u0646\u062f \u0648 \u0627\u06cc\u0646 \u0645\u0648\u0636\u0648\u0639 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u0628\u0627\u0639\u062b \u0627\u06cc\u062c\u0627\u062f \u062c\u0648\u0634 \u06cc\u0627 \u0641\u0648\u0644\u06cc\u06a9\u0648\u0644\u06cc\u062a (\u0627\u0644\u062a\u0647\u0627\u0628 \u0645\u0648\u06cc\u0631\u06af\u200c\u0647\u0627\u06cc \u0645\u0648) \u06af\u0631\u062f\u062f.\n\n3. *\u067e\u0627\u0633\u062e \u0627\u06cc\u0645\u0646\u06cc \u067e\u0648\u0633\u062a:* \n\u0633\u06cc\u0633\u062a\u0645 \u0627\u06cc\u0645\u0646\u06cc \u0628\u062f\u0646 \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0628\u0647 \u067e\u0648\u0633\u062a \u0622\u0633\u06cc\u0628 \u062f\u06cc\u062f\u0647 \u067e\u0627\u0633\u062e \u062f\u0647\u062f \u0648 \u0627\u06cc\u0646 \u0648\u0627\u06a9\u0646\u0634 \u06af\u0627\u0647\u06cc \u0628\u0647 \u0635\u0648\u0631\u062a \u062c\u0648\u0634 \u06cc\u0627 \u0636\u0627\u06cc\u0639\u0647\u200c\u0647\u0627\u06cc \u067e\u0648\u0633\u062a\u06cc \u0646\u0645\u0627\u06cc\u0627\u0646 \u0645\u06cc\u200c\u0634\u0648\u062f.\n\n4. *\u0639\u0641\u0648\u0646\u062a \u062f\u0648\u0645\u0631\u062d\u0644\u0647\u200c\u0627\u06cc:* \n\u062f\u0631 \u0628\u0639\u0636\u06cc \u0645\u0648\u0627\u0631\u062f\u060c \u0627\u06af\u0631 \u0645\u0631\u0627\u0642\u0628\u062a\u200c\u0647\u0627\u06cc \u0628\u0647\u062f\u0627\u0634\u062a\u06cc \u067e\u0633 \u0627\u0632 \u0644\u06cc\u0632\u0631 \u06a9\u0627\u0641\u06cc \u0646\u0628\u0627\u0634\u0646\u062f\u060c \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0639\u0641\u0648\u0646\u062a\u200c\u0647\u0627\u06cc \u0628\u0627\u06a9\u062a\u0631\u06cc\u0627\u06cc\u06cc \u0633\u0637\u062d \u067e\u0648\u0633\u062a \u0631\u062e \u062f\u0627\u062f\u0647 \u0648 \u0645\u0646\u062c\u0631 \u0628\u0647 \u062c\u0648\u0634 \u0634\u0648\u0646\u062f.\n\n5. *\u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u0645\u062d\u0635\u0648\u0644\u0627\u062a \u0646\u0627\u0645\u0646\u0627\u0633\u0628:* \n\u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u06a9\u0631\u0645\u200c\u0647\u0627 \u06cc\u0627 \u0645\u062d\u0635\u0648\u0644\u0627\u062a \u0622\u0631\u0627\u06cc\u0634\u06cc \u062a\u062d\u0631\u06cc\u06a9\u200c\u06a9\u0646\u0646\u062f\u0647 \u06cc\u0627 \u0686\u0631\u0628 \u0642\u0628\u0644 \u06cc\u0627 \u0628\u0639\u062f \u0627\u0632 \u0644\u06cc\u0632\u0631 \u06af\u0627\u0647\u06cc \u0628\u0627\u0639\u062b \u0628\u0633\u062a\u0647 \u0634\u062f\u0646 \u0645\u0646\u0627\u0641\u0630 \u0648 \u0628\u0631\u0648\u0632 \u062c\u0648\u0634 \u0645\u06cc\u200c\u0634\u0648\u062f.\n\n---\n\n*\u0631\u0627\u0647\u06a9\u0627\u0631\u0647\u0627\u06cc \u067e\u06cc\u0634\u06af\u06cc\u0631\u06cc \u0648 \u0645\u0631\u0627\u0642\u0628\u062a:* \n- \u0631\u0639\u0627\u06cc\u062a \u062f\u0642\u06cc\u0642 \u062a\u0648\u0635\u06cc\u0647\u200c\u0647\u0627\u06cc \u067e\u0632\u0634\u06a9 \u06cc\u0627 \u0645\u062a\u062e\u0635\u0635 \u067e\u0648\u0633\u062a \u062f\u0631 \u0645\u0631\u0627\u0642\u0628\u062a\u200c\u0647\u0627\u06cc \u067e\u0633 \u0627\u0632 \u0644\u06cc\u0632\u0631 \n- \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u0645\u062d\u0635\u0648\u0644\u0627\u062a \u0645\u0631\u0627\u0642\u0628\u062a\u06cc \u063a\u06cc\u0631 \u06a9\u0648\u0645\u062f\u0648\u0698\u0646\u06cc\u06a9 (\u0628\u062f\u0648\u0646 \u0628\u0633\u062a\u0647 \u06a9\u0631\u062f\u0646 \u0645\u0646\u0627\u0641\u0630) \n- \u062a\u0645\u06cc\u0632 \u0646\u06af\u0647 \u062f\u0627\u0634\u062a\u0646 \u067e\u0648\u0633\u062a \u0648 \u062c\u0644\u0648\u06af\u06cc\u0631\u06cc \u0627\u0632 \u062a\u062d\u0631\u06cc\u06a9 \u0622\u0646 \n- \u0627\u0632 \u062f\u0633\u062a \u0632\u062f\u0646 \u06cc\u0627 \u0641\u0634\u0627\u0631 \u062f\u0627\u062f\u0646 \u062c\u0648\u0634\u200c\u0647\u0627 \u062e\u0648\u062f\u062f\u0627\u0631\u06cc \u06a9\u0646\u06cc\u062f \u062a\u0627 \u0627\u0632 \u0639\u0641\u0648\u0646\u062a \u062c\u0644\u0648\u06af\u06cc\u0631\u06cc \u0634\u0648\u062f\n\n\u0627\u06af\u0631 \u062c\u0648\u0634\u200c\u0647\u0627 \u0634\u062f\u06cc\u062f \u06cc\u0627 \u0647\u0645\u0631\u0627\u0647 \u0628\u0627 \u062f\u0631\u062f \u0648 \u0627\u0644\u062a\u0647\u0627\u0628 \u0632\u06cc\u0627\u062f \u0628\u0648\u062f\u0646\u062f\u060c \u062d\u062a\u0645\u0627 \u0628\u0647 \u067e\u0632\u0634\u06a9 \u0645\u062a\u062e\u0635\u0635 \u0645\u0631\u0627\u062c\u0639\u0647 \u06a9\u0646\u06cc\u062f.\nAssistant: \u0628\u0631\u0627\u06cc \u062f\u0631\u0645\u0627\u0646 \u062c\u0648\u0634 \u0628\u0627\u06cc\u062f \u0686\u06cc\u06a9\u0627\u0631 \u06a9\u0646\u06cc\u0645\u061f\nUser: \u0628\u0631\u0627\u06cc \u062f\u0631\u0645\u0627\u0646 \u062c\u0648\u0634 \u0645\u06cc \u0645\u0631\u0627\u062d\u0644 \u0632\u06cc\u0631 \u0631\u0627 \u0627\u0646\u062c\u0627\u0645 \u062f\u0647\u06cc\u062f:\n\n1. *\u067e\u0648\u0633\u062a \u0631\u0627 \u062a\u0645\u06cc\u0632 \u0646\u06af\u0647 \u062f\u0627\u0631\u06cc\u062f:* \n\u0631\u0648\u0632\u0627\u0646\u0647 \u062d\u062f\u0627\u0642\u0644 \u062f\u0648 \u0628\u0627\u0631 \u0628\u0627 \u0634\u0648\u06cc\u0646\u062f\u0647\u200c\u0647\u0627\u06cc \u0645\u0644\u0627\u06cc\u0645 \u067e\u0648\u0633\u062a\u062a\u0627\u0646 \u0631\u0627 \u0628\u0634\u0648\u06cc\u06cc\u062f \u062a\u0627 \u0622\u0644\u0648\u062f\u06af\u06cc \u0648 \u0686\u0631\u0628\u06cc \u0627\u0636\u0627\u0641\u06cc \u067e\u0627\u06a9 \u0634\u0648\u062f.\n\n2. *\u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u0645\u062d\u0635\u0648\u0644\u0627\u062a \u0636\u062f\u062c\u0648\u0634:* \n\u0645\u062d\u0635\u0648\u0644\u0627\u062a\u06cc \u06a9\u0647 \u062d\u0627\u0648\u06cc \u062a\u0631\u06a9\u06cc\u0628\u0627\u062a\u06cc \u0645\u062b\u0644 \u0628\u0646\u0632\u0648\u0626\u06cc\u0644 \u067e\u0631\u0627\u06a9\u0633\u06cc\u062f\u060c \u0633\u0627\u0644\u06cc\u0633\u06cc\u0644\u06cc\u06a9 \u0627\u0633\u06cc\u062f\u060c \u06cc\u0627 \u0631\u062a\u06cc\u0646\u0648\u0626\u06cc\u062f\u0647\u0627 \u0647\u0633\u062a\u0646\u062f\u060c \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0646\u062f \u0628\u0647 \u06a9\u0627\u0647\u0634 \u062c\u0648\u0634 \u06a9\u0645\u06a9 \u06a9\u0646\u0646\u062f.\n\n3. *\u0627\u0632 \u062f\u0633\u062a \u0632\u062f\u0646 \u0628\u0647 \u062c\u0648\u0634\u200c\u0647\u0627 \u062e\u0648\u062f\u062f\u0627\u0631\u06cc \u06a9\u0646\u06cc\u062f:* \n\u0641\u0634\u0627\u0631 \u062f\u0627\u062f\u0646 \u06cc\u0627 \u062e\u0631\u0627\u0634\u06cc\u062f\u0646 \u062c\u0648\u0634\u200c\u0647\u0627 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u0628\u0627\u0639\u062b \u0627\u0644\u062a\u0647\u0627\u0628 \u0628\u06cc\u0634\u062a\u0631\u060c \u0639\u0641\u0648\u0646\u062a \u0648 \u062c\u0627\u06cc \u062c\u0648\u0634 \u0634\u0648\u062f.\n\n4. *\u0645\u0631\u0637\u0648\u0628\u200c\u06a9\u0646\u0646\u062f\u0647 \u0645\u0646\u0627\u0633\u0628 \u0628\u0632\u0646\u06cc\u062f:* \n\u0627\u0632 \u0645\u0631\u0637\u0648\u0628\u200c\u06a9\u0646\u0646\u062f\u0647\u200c\u0647\u0627\u06cc \u0628\u062f\u0648\u0646 \u0686\u0631\u0628\u06cc \u0648 \u063a\u06cc\u0631\u06a9\u0648\u0645\u062f\u0648\u0698\u0646\u06cc\u06a9 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u06a9\u0646\u06cc\u062f \u062a\u0627 \u067e\u0648\u0633\u062a \u062e\u0634\u06a9 \u0646\u0634\u0648\u062f.\n\n5. *\u0631\u0639\u0627\u06cc\u062a \u0628\u0647\u062f\u0627\u0634\u062a \u0648 \u0627\u062c\u062a\u0646\u0627\u0628 \u0627\u0632 \u0645\u062d\u0635\u0648\u0644\u0627\u062a \u0686\u0631\u0628:* \n\u0627\u0632 \u0627\u0633\u062a\u0639\u0645\u0627\u0644 \u06a9\u0631\u0645\u200c\u0647\u0627 \u06cc\u0627 \u0644\u0648\u0627\u0632\u0645 \u0622\u0631\u0627\u06cc\u0634 \u0686\u0631\u0628 \u062e\u0648\u062f\u062f\u0627\u0631\u06cc \u06a9\u0646\u06cc\u062f \u0648 \u0633\u0639\u06cc \u06a9\u0646\u06cc\u062f \u067e\u0648\u0633\u062a\u062a\u0627\u0646 \u0631\u0627 \u062a\u0646\u0641\u0633 \u062f\u0647\u06cc\u062f.\n\n6. *\u062f\u0631 \u0635\u0648\u0631\u062a \u0646\u06cc\u0627\u0632 \u0628\u0647 \u067e\u0632\u0634\u06a9 \u0645\u0631\u0627\u062c\u0639\u0647 \u06a9\u0646\u06cc\u062f:* \n\u0627\u06af\u0631 \u062c\u0648\u0634\u200c\u0647\u0627 \u0634\u062f\u06cc\u062f\u060c \u062f\u0631\u062f\u0646\u0627\u06a9 \u06cc\u0627 \u0645\u0627\u0646\u062f\u06af\u0627\u0631 \u0628\u0648\u062f\u0646\u062f\u060c \u062d\u062a\u0645\u0627\u064b \u0628\u0647 \u0645\u062a\u062e\u0635\u0635 \u067e\u0648\u0633\u062a \u0645\u0631\u0627\u062c\u0639\u0647 \u06a9\u0646\u06cc\u062f. \u067e\u0632\u0634\u06a9 \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u062f\u0627\u0631\u0648\u0647\u0627\u06cc \u062e\u0648\u0631\u0627\u06a9\u06cc \u06cc\u0627 \u0645\u0648\u0636\u0639\u06cc \u0642\u0648\u06cc\u200c\u062a\u0631 \u062a\u062c\u0648\u06cc\u0632 \u06a9\u0646\u062f.\n\n---\n\n\u0627\u06af\u0631 \u0628\u062e\u0648\u0627\u0647\u06cc\u062f\u060c \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0645 \u0631\u0648\u0634\u200c\u0647\u0627\u06cc \u062f\u0631\u0645\u0627\u0646 \u0637\u0628\u06cc\u0639\u06cc\u060c \u0646\u06a9\u0627\u062a \u062a\u062e\u0635\u0635\u06cc \u067e\u0648\u0633\u062a \u0648 \u06cc\u0627 \u0645\u0639\u0631\u0641\u06cc \u0645\u062d\u0635\u0648\u0644\u0627\u062a\u06cc \u06a9\u0647 \u0645\u0646\u0627\u0633\u0628 \u0628\u0627\u0634\u0646\u062f \u0631\u0627 \u0647\u0645 \u0628\u0631\u0627\u06cc\u062a\u0627\u0646 \u0627\u0631\u0633\u0627\u0644 \u06a9\u0646\u0645.\nAssistant: \u0628\u0631\u0627\u06cc \u0645\u0646 \u06a9\u0647 \u06cc\u06a9 \u067e\u0633\u0631 \u0645\u062c\u0631\u062f \u06f2\u06f2 \u0633\u0627\u0644\u0647 \u0647\u0633\u062a\u0645 \u0648 \u0642\u062f\u0645 \u06f1\u06f7\u06f8 \u0633\u0627\u0646\u062a\u06cc\u0645\u062a\u0631 \u0648 \u0648\u0632\u0646\u0645 \u06f6\u06f3 \u06a9\u06cc\u0644\u0648 \u0627\u0633\u062a\u060c \u0647\u0631 \u0686\u0646\u062f \u0631\u0648\u0632 \u06cc\u06a9 \u0628\u0627\u0631 \u062e\u0648\u062f \u0627\u0631\u0636\u0627\u06cc\u06cc \u0645\u06cc\u062a\u0648\u0627\u0646\u062f \u0645\u0641\u06cc\u062f \u0628\u0627\u0634\u062f \u061f\nUser: \u0627\u0632 \u0646\u0638\u0631 \u0639\u0644\u0645\u06cc\u060c \u062e\u0648\u062f\u0627\u0631\u0636\u0627\u06cc\u06cc \u062f\u0631 \u062d\u062f \u0645\u062a\u0639\u0627\u062f\u0644 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u0628\u062e\u0634 \u0637\u0628\u06cc\u0639\u06cc \u0648 \u0633\u0627\u0644\u0645\u06cc \u0627\u0632 \u0632\u0646\u062f\u06af\u06cc \u062c\u0646\u0633\u06cc \u0628\u0627\u0634\u062f \u0648 \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u0636\u0631\u0631\u06cc \u0646\u062f\u0627\u0631\u062f. \u0627\u0645\u0627 \u00ab\u0645\u0641\u06cc\u062f \u0628\u0648\u062f\u0646\u00bb \u06cc\u0627 \u00ab\u0645\u0646\u0627\u0633\u0628 \u0628\u0648\u062f\u0646\u00bb \u0641\u0631\u06a9\u0627\u0646\u0633 \u0622\u0646 \u062a\u0627 \u062d\u062f \u0632\u06cc\u0627\u062f\u06cc \u0628\u0647 \u0648\u0636\u0639\u06cc\u062a \u0641\u0631\u062f\u060c \u0633\u0628\u06a9 \u0632\u0646\u062f\u06af\u06cc\u060c \u0633\u0644\u0627\u0645\u062a \u062c\u0633\u0645\u06cc \u0648 \u0631\u0648\u0627\u0646\u06cc \u0648 \u062f\u06cc\u062f\u06af\u0627\u0647 \u0634\u062e\u0635\u06cc \u0628\u0633\u062a\u06af\u06cc \u062f\u0627\u0631\u062f.\n\n\u0628\u0631\u0627\u06cc \u06cc\u06a9 \u067e\u0633\u0631 \u0645\u062c\u0631\u062f \u06f2\u06f2 \u0633\u0627\u0644\u0647 \u0628\u0627 \u0642\u062f \u06f1\u06f7\u06f8 \u0633\u0627\u0646\u062a\u06cc\u200c\u0645\u062a\u0631 \u0648 \u0648\u0632\u0646 \u06f6\u06f3 \u06a9\u06cc\u0644\u0648\u06af\u0631\u0645\u060c \u0627\u0646\u062c\u0627\u0645 \u062e\u0648\u062f\u0627\u0631\u0636\u0627\u06cc\u06cc \u0628\u0647 \u0635\u0648\u0631\u062a \u06a9\u0646\u062a\u0631\u0644 \u0634\u062f\u0647 \u0648 \u0628\u062f\u0648\u0646 \u0627\u0641\u0631\u0627\u0637 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u0628\u0647 \u06a9\u0627\u0647\u0634 \u0627\u0633\u062a\u0631\u0633\u060c \u0628\u0647\u0628\u0648\u062f \u062e\u0648\u0627\u0628 \u0648 \u0627\u0641\u0632\u0627\u06cc\u0634 \u0622\u06af\u0627\u0647\u06cc \u0627\u0632 \u0628\u062f\u0646 \u06a9\u0645\u06a9 \u06a9\u0646\u062f.\n\n\u0645\u0639\u0645\u0648\u0644\u0627\u064b \u0627\u0646\u062c\u0627\u0645 \u062e\u0648\u062f\u0627\u0631\u0636\u0627\u06cc\u06cc \u0645\u062b\u0644\u0627\u064b \u0647\u0631 \u06f2 \u062a\u0627 \u06f4 \u0631\u0648\u0632 \u06cc\u06a9 \u0628\u0627\u0631\u060c \u0627\u06af\u0631 \u0645\u0634\u06a9\u0644\u06cc \u062f\u0631 \u0641\u0639\u0627\u0644\u06cc\u062a\u200c\u0647\u0627\u06cc \u0631\u0648\u0632\u0645\u0631\u0647\u060c \u0631\u0648\u0627\u0628\u0637 \u0627\u062c\u062a\u0645\u0627\u0639\u06cc\u060c \u0633\u0644\u0627\u0645\u062a\u06cc \u062c\u0633\u0645\u06cc \u06cc\u0627 \u0631\u0648\u0627\u0646\u06cc \u0627\u06cc\u062c\u0627\u062f \u0646\u06a9\u0646\u062f\u060c \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u06cc\u06a9 \u0645\u062d\u062f\u0648\u062f\u0647 \u0645\u062a\u0639\u0627\u062f\u0644 \u062f\u0631 \u0646\u0638\u0631 \u06af\u0631\u0641\u062a\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f.\n\n\u0627\u06af\u0631 \u0627\u062d\u0633\u0627\u0633 \u0645\u06cc\u200c\u06a9\u0646\u06cc \u0627\u06cc\u0646 \u0631\u0641\u062a\u0627\u0631 \u0628\u0647 \u0646\u0648\u0639\u06cc \u0627\u0639\u062a\u06cc\u0627\u062f\u0622\u0648\u0631 \u0634\u062f\u0647 \u06cc\u0627 \u0632\u0646\u062f\u06af\u06cc \u0631\u0648\u0632\u0645\u0631\u0647\u200c\u0627\u062a \u0631\u0627 \u0645\u062e\u062a\u0644 \u06a9\u0631\u062f\u0647 \u0627\u0633\u062a\u060c \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u06cc \u0631\u0627\u0647\u06a9\u0627\u0631\u0647\u0627\u06cc\u06cc \u0628\u0631\u0627\u06cc \u06a9\u0627\u0647\u0634 \u06cc\u0627 \u0645\u062f\u06cc\u0631\u06cc\u062a \u0622\u0646 \u062f\u0631 \u0646\u0638\u0631 \u0628\u06af\u06cc\u0631\u06cc \u0648 \u062f\u0631 \u0635\u0648\u0631\u062a \u0646\u06cc\u0627\u0632 \u0627\u0632 \u0645\u0634\u0627\u0648\u0631 \u06cc\u0627 \u0645\u062a\u062e\u0635\u0635 \u06a9\u0645\u06a9 \u0628\u06af\u06cc\u0631\u06cc.\n\n\u0627\u06af\u0631 \u062f\u0648\u0633\u062a \u062f\u0627\u0631\u06cc\u060c \u0631\u0627\u0647\u0646\u0645\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc\u06cc \u0628\u0631\u0627\u06cc \u062a\u0639\u0627\u062f\u0644 \u0628\u0647\u062a\u0631 \u06cc\u0627 \u0631\u0648\u0634\u200c\u0647\u0627\u06cc \u0645\u062f\u06cc\u0631\u06cc\u062a \u0627\u06cc\u0646 \u0645\u0648\u0636\u0648\u0639 \u0628\u0631\u0627\u062a \u0622\u0645\u0627\u062f\u0647 \u06a9\u0646\u0645.\nAssistant: \u0645\u0646 \u0648\u0631\u0632\u0634 \u0647\u0645 \u0645\u06cc\u06a9\u0646\u0645 \u0648 \u0628\u062f\u0646\u0633\u0627\u0632\u06cc \u06a9\u0627\u0631 \u0645\u06cc\u06a9\u0646\u0645 . \u0628\u0631\u0627\u06cc \u0628\u0647\u0628\u0648\u062f \u0648 \u0631\u0634\u062f \u0639\u0636\u0644\u0627\u062a \u0628\u0627 \u0627\u06cc\u0646 \u0642\u062f \u0648 \u0648\u0632\u0646 \u0648 \u0645\u0634\u062e\u0635\u0627\u062a\u06cc \u06a9\u0647 \u0628\u0647\u062a \u062f\u0627\u062f\u0645 \u062d\u0627\u0644\u0627 \u0686\u0646\u062f \u0631\u0648\u0632 \u06cc\u06a9 \u0628\u0627\u0631 \u0645\u06cc\u200c\u062a\u0648\u0646\u0647 \u0628\u0631\u0627\u0645 \u0645\u0641\u06cc\u062f \u0628\u0627\u0634\u0647 \u061f\nUser: \u0627\u0632 \u0646\u0638\u0631 \u0639\u0644\u0645\u06cc \u0648 \u0648\u0631\u0632\u0634\u06cc\u060c \u0628\u0631\u0627\u06cc \u06cc\u06a9 \u067e\u0633\u0631 \u06f2\u06f2 \u0633\u0627\u0644\u0647 \u0628\u0627 \u0642\u062f \u06f1\u06f7\u06f8 \u0633\u0627\u0646\u062a \u0648 \u0648\u0632\u0646 \u06f6\u06f3 \u06a9\u06cc\u0644\u0648 \u06a9\u0647 \u0648\u0631\u0632\u0634 \u0628\u062f\u0646\u0633\u0627\u0632\u06cc \u0627\u0646\u062c\u0627\u0645 \u0645\u06cc\u200c\u062f\u0647\u062f\u060c \u062e\u0648\u062f\u0627\u0631\u0636\u0627\u06cc\u06cc \u062f\u0631 \u062d\u062f \u0645\u0639\u0642\u0648\u0644 \u0648 \u0645\u062a\u0639\u0627\u062f\u0644 \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u062a\u0623\u062b\u06cc\u0631 \u0645\u0646\u0641\u06cc \u062e\u0627\u0635\u06cc \u0628\u0631 \u0631\u0634\u062f \u0639\u0636\u0644\u0627\u062a \u06cc\u0627 \u0628\u0647\u0628\u0648\u062f \u0639\u0645\u0644\u06a9\u0631\u062f \u0648\u0631\u0632\u0634\u06cc \u0646\u062f\u0627\u0631\u062f.\n\n\u0628\u06cc\u0634\u062a\u0631 \u062a\u062d\u0642\u06cc\u0642\u0627\u062a \u0646\u0634\u0627\u0646 \u0645\u06cc\u200c\u062f\u0647\u062f \u06a9\u0647 \u0627\u0646\u062c\u0627\u0645 \u062e\u0648\u062f\u0627\u0631\u0636\u0627\u06cc\u06cc \u0647\u0631 \u06f2 \u062a\u0627 \u06f4 \u0631\u0648\u0632 \u06cc\u06a9 \u0628\u0627\u0631\u060c \u0628\u0647 \u0634\u0631\u0637\u06cc \u06a9\u0647 \u0628\u0627\u0639\u062b \u062e\u0633\u062a\u06af\u06cc \u0634\u062f\u06cc\u062f\u060c \u06a9\u0645\u0628\u0648\u062f \u0627\u0646\u0631\u0698\u06cc \u06cc\u0627 \u0627\u062e\u062a\u0644\u0627\u0644 \u062f\u0631 \u0631\u0648\u0646\u062f \u062a\u0645\u0631\u06cc\u0646 \u0648 \u0631\u06cc\u06a9\u0627\u0648\u0631\u06cc \u0646\u0634\u0648\u062f\u060c \u0645\u0634\u06a9\u0644\u06cc \u0627\u06cc\u062c\u0627\u062f \u0646\u0645\u06cc\u200c\u06a9\u0646\u062f.\n\n\u0646\u06a9\u0627\u062a \u0645\u0647\u0645 \u0628\u0631\u0627\u06cc \u062d\u0641\u0638 \u062a\u0639\u0627\u062f\u0644 \u0648 \u0628\u0647\u06cc\u0646\u0647\u200c\u0633\u0627\u0632\u06cc \u0631\u0634\u062f \u0639\u0636\u0644\u0627\u062a: \n- \u0645\u0637\u0645\u0626\u0646 \u0634\u0648 \u06a9\u0647 \u062e\u0648\u0627\u0628 \u06a9\u0627\u0641\u06cc \u0648 \u0628\u0627 \u06a9\u06cc\u0641\u06cc\u062a \u062f\u0627\u0631\u06cc (\u062d\u062f\u0648\u062f \u06f7 \u062a\u0627 \u06f9 \u0633\u0627\u0639\u062a \u0634\u0628\u0627\u0646\u0647). \n- \u062a\u063a\u0630\u06cc\u0647 \u0645\u0646\u0627\u0633\u0628 \u0648 \u06a9\u0627\u0641\u06cc\u060c \u0628\u0647 \u062e\u0635\u0648\u0635 \u067e\u0631\u0648\u062a\u0626\u06cc\u0646 \u0648 \u06a9\u0627\u0644\u0631\u06cc \u0644\u0627\u0632\u0645 \u0631\u0627 \u062a\u0623\u0645\u06cc\u0646 \u06a9\u0646. \n- \u0628\u0647 \u0631\u0648\u0646\u062f \u0631\u06cc\u06a9\u0627\u0648\u0631\u06cc \u0627\u0639\u0645 \u0627\u0632 \u0627\u0633\u062a\u0631\u0627\u062d\u062a \u0648 \u0645\u0627\u0633\u0627\u0698 \u0648 \u06a9\u0634\u0634 \u0627\u0647\u0645\u06cc\u062a \u0628\u062f\u0647. \n- \u062f\u0631 \u0635\u0648\u0631\u062a \u0627\u062d\u0633\u0627\u0633 \u062e\u0633\u062a\u06af\u06cc \u06cc\u0627 \u0636\u0639\u0641 \u063a\u06cc\u0631\u0645\u0639\u0645\u0648\u0644\u060c \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u06cc \u0641\u0627\u0635\u0644\u0647 \u0628\u06cc\u0646 \u062f\u0641\u0639\u0627\u062a \u062e\u0648\u062f\u0627\u0631\u0636\u0627\u06cc\u06cc \u0631\u0627 \u0628\u06cc\u0634\u062a\u0631 \u06a9\u0646\u06cc.\n\n\u062f\u0631 \u0646\u0647\u0627\u06cc\u062a\u060c \u062a\u0623\u06a9\u06cc\u062f \u0645\u06cc\u200c\u06a9\u0646\u0645 \u06a9\u0647 \u0627\u06af\u0631 \u062e\u0648\u062f\u0627\u0631\u0636\u0627\u06cc\u06cc \u0628\u0627\u0639\u062b \u06a9\u0627\u0647\u0634 \u0627\u0646\u0631\u0698\u06cc\u060c \u0627\u0641\u062a \u0627\u0646\u06af\u06cc\u0632\u0647 \u062a\u0645\u0631\u06cc\u0646 \u06cc\u0627 \u0627\u062e\u062a\u0644\u0627\u0644 \u062f\u0631 \u0633\u0628\u06a9 \u0632\u0646\u062f\u06af\u06cc \u0634\u062f\u060c \u0628\u0647\u062a\u0631 \u0627\u0633\u062a \u0622\u0646 \u0631\u0627 \u06a9\u0646\u062a\u0631\u0644 \u06a9\u0631\u062f\u0647 \u0648 \u062f\u0631 \u0635\u0648\u0631\u062a \u0646\u06cc\u0627\u0632 \u0628\u0627 \u0645\u062a\u062e\u0635\u0635 \u0645\u0634\u0648\u0631\u062a \u06a9\u0646\u06cc.\n\n\u0627\u06af\u0631 \u062e\u0648\u0627\u0633\u062a\u06cc\u060c \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0645 \u0628\u0631\u0646\u0627\u0645\u0647\u200c\u0647\u0627\u06cc \u062a\u0645\u0631\u06cc\u0646\u06cc\u060c \u0631\u0698\u06cc\u0645 \u063a\u0630\u0627\u06cc\u06cc \u06cc\u0627 \u0646\u06a9\u0627\u062a \u0645\u062f\u06cc\u0631\u06cc\u062a \u0627\u0646\u0631\u0698\u06cc \u062f\u0631 \u06a9\u0646\u0627\u0631 \u062a\u0645\u0631\u06cc\u0646\u0627\u062a \u0628\u062f\u0646\u0633\u0627\u0632\u06cc \u0628\u0631\u0627\u06cc\u062a \u0622\u0645\u0627\u062f\u0647 \u06a9\u0646\u0645.\nAssistant: \u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645 \u0634\u062f\u0647 \u06cc \u0633\u0631\u0645\u0627\u06cc\u0647 \u06af\u0630\u0627\u0631\u06cc \u06cc\u0639\u0646\u06cc \u0686\u0647\u061f\nUser: \u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645 \u0634\u062f\u0647\u200c\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc (Cost of Investment) \u0628\u0647 \u0645\u062c\u0645\u0648\u0639 \u06a9\u0644 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc\u06cc \u06af\u0641\u062a\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f \u06a9\u0647 \u0628\u0631\u0627\u06cc \u062e\u0631\u06cc\u062f\u060c \u0627\u06cc\u062c\u0627\u062f \u06cc\u0627 \u0628\u0647 \u062f\u0633\u062a \u0622\u0648\u0631\u062f\u0646 \u06cc\u06a9 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc \u0635\u0631\u0641 \u0634\u062f\u0647 \u0627\u0633\u062a. \u0627\u06cc\u0646 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627 \u0634\u0627\u0645\u0644 \u0642\u06cc\u0645\u062a \u062e\u0631\u06cc\u062f\u060c \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u062c\u0627\u0646\u0628\u06cc \u0645\u062b\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a\u060c \u06a9\u0627\u0631\u0645\u0632\u062f\u0647\u0627\u060c \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u0627\u0646\u062a\u0642\u0627\u0644\u060c \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u0645\u0631\u0628\u0648\u0637 \u0628\u0647 \u0622\u0645\u0627\u062f\u0647\u200c\u0633\u0627\u0632\u06cc \u0648 \u0646\u0635\u0628 (\u062f\u0631 \u0635\u0648\u0631\u062a \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc \u0645\u0634\u0647\u0648\u062f)\u060c \u0648 \u0647\u0631\u06af\u0648\u0646\u0647 \u0647\u0632\u06cc\u0646\u0647 \u062f\u06cc\u06af\u0631\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0628\u0631\u0627\u06cc \u0628\u0647\u200c\u062f\u0633\u062a \u0622\u0648\u0631\u062f\u0646 \u0648 \u0622\u0645\u0627\u062f\u0647\u200c\u0633\u0627\u0632\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc \u062c\u0647\u062a \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u06cc\u0627 \u0641\u0631\u0648\u0634 \u0644\u0627\u0632\u0645 \u0627\u0633\u062a.\n\n\u0628\u0647 \u0628\u06cc\u0627\u0646 \u0633\u0627\u062f\u0647\u200c\u062a\u0631\u060c \u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645 \u0634\u062f\u0647\u200c\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc \u0647\u0632\u06cc\u0646\u0647\u200c\u0627\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631 \u0628\u0631\u0627\u06cc \u0628\u0647\u200c\u062f\u0633\u062a \u0622\u0648\u0631\u062f\u0646 \u0622\u0646 \u062f\u0627\u0631\u0627\u06cc\u06cc \u06cc\u0627 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc \u067e\u0631\u062f\u0627\u062e\u062a\u0647 \u0648 \u0645\u0628\u0646\u0627\u06cc\u06cc \u0628\u0631\u0627\u06cc \u062b\u0628\u062a \u0622\u0646 \u062f\u0631 \u062f\u0641\u0627\u062a\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0648 \u0645\u062d\u0627\u0633\u0628\u0627\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646 \u0645\u062d\u0633\u0648\u0628 \u0645\u06cc\u200c\u0634\u0648\u062f. \u0627\u06cc\u0646 \u0645\u0628\u0644\u063a \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u0627\u0631\u0632\u0634 \u0627\u0648\u0644\u06cc\u0647 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc \u062f\u0631 \u0635\u0648\u0631\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0645\u0646\u0639\u06a9\u0633 \u0645\u06cc\u200c\u06af\u0631\u062f\u062f.\nAssistant: \u0648\u0642\u062a\u06cc \u06af\u0641\u062a\u0647 \u0645\u06cc\u0634\u0647 \u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645 \u0634\u062f\u0647 \u06cc \u0633\u0631\u0645\u0627\u06cc\u0647 \u06af\u0630\u0627\u0631\u06cc \u062f\u0631 \u0633\u0647\u0627\u0645 \u062f\u0631 \u067e\u0627\u06cc\u0627\u0646 \u0633\u0627\u0644\u060c \u0645\u0639\u0627\u062f\u0644 5000000 \u0648 \u0645\u0628\u0644\u063a \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0634\u062f\u0647 \u0622\u0646 4700000 \u0631\u06cc\u0627\u0644 \u0628\u0648\u062f\u0647 \u0627\u0633\u062a. \u0645\u0646\u0638\u0648\u0631 \u0686\u06cc\u0633\u062a\u061f\nUser: \u0648\u0642\u062a\u06cc \u06af\u0641\u062a\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f *\u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645 \u0634\u062f\u0647\u200c\u06cc\u200c\u06af\u0630\u0627\u0631\u06cc \u062f\u0631 \u0633\u0647\u0627\u0645 \u062f\u0631 \u067e\u0627\u06cc\u0627\u0646 \u0633\u0627\u0644 \u0645\u0639\u0627\u062f\u0644 5,000,000 \u0631\u06cc\u0627\u0644* \u0648 *\u0645\u0628\u0644\u063a \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0634\u062f\u0647 \u0622\u0646 4,700,000 \u0631\u06cc\u0627\u0644* \u0628\u0648\u062f\u0647 \u0627\u0633\u062a\u060c \u0645\u0646\u0638\u0648\u0631 \u0645\u0648\u0627\u0631\u062f \u0632\u06cc\u0631 \u0627\u0633\u062a:\n\n- *\u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645 \u0634\u062f\u0647 (Historical Cost):* \u0645\u0628\u0644\u063a\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0634\u0631\u06a9\u062a \u06cc\u0627 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631 \u062f\u0631 \u0647\u0646\u06af\u0627\u0645 \u062e\u0631\u06cc\u062f \u0633\u0647\u0627\u0645 \u067e\u0631\u062f\u0627\u062e\u062a \u06a9\u0631\u062f\u0647 \u0627\u0633\u062a\u060c \u06a9\u0647 \u062f\u0631 \u0627\u06cc\u0646\u062c\u0627 5,000,000 \u0631\u06cc\u0627\u0644 \u0627\u0633\u062a. \u0627\u06cc\u0646 \u0645\u0642\u062f\u0627\u0631 \u0645\u0628\u0646\u0627\u06cc \u062b\u0628\u062a \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc \u062f\u0631 \u062f\u0641\u0627\u062a\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u0633\u062a.\n\n- *\u0645\u0628\u0644\u063a \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0634\u062f\u0647 (Fair Value or Market Value):* \u0627\u0631\u0632\u0634 \u0641\u0639\u0644\u06cc \u06cc\u0627 \u0628\u0627\u0632\u0627\u0631 \u0633\u0647\u0627\u0645 \u062f\u0631 \u067e\u0627\u06cc\u0627\u0646 \u062f\u0648\u0631\u0647 \u0645\u0627\u0644\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u06a9\u0645\u062a\u0631 \u06cc\u0627 \u0628\u06cc\u0634\u062a\u0631 \u0627\u0632 \u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645 \u0634\u062f\u0647 \u0628\u0627\u0634\u062f. \u062f\u0631 \u0627\u06cc\u0646\u062c\u0627 \u0645\u0628\u0644\u063a \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0634\u062f\u0647 4,700,000 \u0631\u06cc\u0627\u0644 \u0627\u0633\u062a \u06a9\u0647 \u0646\u0634\u0627\u0646\u200c\u062f\u0647\u0646\u062f\u0647 \u06a9\u0627\u0647\u0634 \u0627\u0631\u0632\u0634 \u0633\u0647\u0627\u0645 \u0646\u0633\u0628\u062a \u0628\u0647 \u0642\u06cc\u0645\u062a \u062e\u0631\u06cc\u062f \u0627\u0648\u0644\u06cc\u0647 \u0627\u0633\u062a.\n\n\u0628\u0646\u0627\u0628\u0631\u0627\u06cc\u0646\u060c \u0627\u06cc\u0646 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0646\u0634\u0627\u0646 \u0645\u06cc\u200c\u062f\u0647\u062f \u06a9\u0647 \u0627\u0631\u0632\u0634 \u0628\u0627\u0632\u0627\u0631 \u0633\u0647\u0627\u0645 \u062f\u0631 \u067e\u0627\u06cc\u0627\u0646 \u0633\u0627\u0644 \u06a9\u0645\u062a\u0631 \u0627\u0632 \u0645\u0628\u0644\u063a \u067e\u0631\u062f\u0627\u062e\u062a \u0634\u062f\u0647 \u0628\u0631\u0627\u06cc \u062e\u0631\u06cc\u062f \u0622\u0646 \u0627\u0633\u062a \u06a9\u0647 \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u062f\u0631 \u0635\u0648\u0631\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0628\u0631\u0627\u06cc \u0628\u0627\u0632\u062a\u0627\u0628 \u0627\u0631\u0632\u0634 \u0645\u0646\u0635\u0641\u0627\u0646\u0647 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc\u200c\u0647\u0627\u060c \u062a\u0639\u062f\u06cc\u0644\u200c\u0647\u0627\u06cc \u0644\u0627\u0632\u0645 \u0635\u0648\u0631\u062a \u0645\u06cc\u200c\u06af\u06cc\u0631\u062f. \u0627\u06cc\u0646 \u0645\u0648\u0636\u0648\u0639 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u062a\u0623\u062b\u06cc\u0631\u06cc \u062f\u0631 \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646 \u0634\u0631\u06a9\u062a \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u062f\u060c \u0645\u062e\u0635\u0648\u0635\u0627\u064b \u0627\u06af\u0631 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u0644\u0632\u0627\u0645 \u0628\u0647 \u062a\u0639\u062f\u06cc\u0644 \u0627\u0631\u0632\u0634 \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u0646\u062f.\nAssistant: \u0627\u06af\u0631 \u062f\u0631 \u067e\u0627\u06cc\u0627\u0646 \u0633\u0627\u0644 \u0628\u0639\u062f\u06cc\u060c \u0633\u0631\u0645\u0627\u06cc\u0647 \u06af\u0630\u0627\u0631\u06cc \u0628\u0647 \u0645\u0628\u0644\u063a 5500000 \u062a\u062c\u062f\u06cc\u062f \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0634\u0648\u062f\u060c \u0622\u0646\u06af\u0627\u0647 \u062f\u0631 \u067e\u0627\u06cc\u0627\u0646 \u0622\u0646 \u0633\u0627\u0644 \u060c \u062b\u0628\u062a \u0627\u0635\u0644\u0627\u062d\u06cc \u0686\u06af\u0648\u0646\u0647 \u062e\u0648\u0627\u0647\u062f \u0628\u0648\u062f \u061f\nUser: \u0627\u06af\u0631 \u062f\u0631 \u067e\u0627\u06cc\u0627\u0646 \u0633\u0627\u0644 \u0628\u0639\u062f\u06cc\u060c \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc \u0628\u0647 \u0645\u0628\u0644\u063a 5,500,000 \u0631\u06cc\u0627\u0644 \u062a\u062c\u062f\u06cc\u062f \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0634\u0648\u062f\u060c \u06cc\u0639\u0646\u06cc \u0627\u0631\u0632\u0634 \u0628\u0627\u0632\u0627\u0631 \u0622\u0646 \u0627\u0641\u0632\u0627\u06cc\u0634 \u06cc\u0627\u0641\u062a\u0647 \u0627\u0633\u062a. \u062f\u0631 \u0627\u06cc\u0646 \u0648\u0636\u0639\u06cc\u062a \u0628\u0631\u0627\u06cc \u062b\u0628\u062a \u0627\u0635\u0644\u0627\u062d\u06cc \u0628\u0627\u06cc\u062f \u0628\u0647 \u0645\u0648\u0627\u0631\u062f \u0632\u06cc\u0631 \u062a\u0648\u062c\u0647 \u06a9\u0631\u062f:\n\n_\u0634\u0631\u0627\u06cc\u0637:_ \n- \u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645 \u0634\u062f\u0647 \u0627\u0648\u0644\u06cc\u0647 = 5,000,000 \u0631\u06cc\u0627\u0644 \n- \u0645\u0628\u0644\u063a \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0642\u0628\u0644\u06cc = 4,700,000 \u0631\u06cc\u0627\u0644 \n- \u0645\u0628\u0644\u063a \u062a\u062c\u062f\u06cc\u062f \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u062c\u062f\u06cc\u062f = 5,500,000 \u0631\u06cc\u0627\u0644\n\n---\n\n*1. \u062b\u0628\u062a \u0627\u0641\u0632\u0627\u06cc\u0634 \u0627\u0631\u0632\u0634 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc (\u0627\u0641\u0632\u0627\u06cc\u0634 \u062a\u062c\u062f\u06cc\u062f \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc):*\n\n\u0645\u0628\u0644\u063a \u0627\u0641\u0632\u0627\u06cc\u0634 \u062a\u062c\u062f\u06cc\u062f \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0646\u0633\u0628\u062a \u0628\u0647 \u0627\u0631\u0632\u0634 \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0642\u0628\u0644\u06cc:\n\n5,500,000 - 4,700,000 = 800,000 \u0631\u06cc\u0627\u0644\n\n---\n\n*2. \u0646\u062d\u0648\u0647 \u062b\u0628\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc:*\n\n- \u0628\u062f\u0647\u06a9\u0627\u0631: \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc 800,000 \u0631\u06cc\u0627\u0644 (\u0627\u0641\u0632\u0627\u06cc\u0634 \u062f\u0627\u0631\u0627\u06cc\u06cc) \n- \u0628\u0633\u062a\u0627\u0646\u06a9\u0627\u0631: \u062f\u0631\u0622\u0645\u062f \u062a\u062c\u062f\u06cc\u062f \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc (\u06cc\u0627 \u062f\u0631 \u062d\u0633\u0627\u0628 \u0627\u0641\u0632\u0627\u06cc\u0634 \u0633\u0631\u0645\u0627\u06cc\u0647 \u062a\u062c\u062f\u06cc\u062f \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0628\u0633\u062a\u0647 \u0628\u0647 \u0633\u06cc\u0627\u0633\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0634\u0631\u06a9\u062a) 800,000 \u0631\u06cc\u0627\u0644\n\n---\n\n*\u062a\u0648\u0636\u06cc\u062d:* \n\u0627\u06af\u0631 \u0634\u0631\u06a9\u062a \u0628\u0631\u0627\u06cc \u062b\u0628\u062a \u062a\u062c\u062f\u06cc\u062f \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0627\u0632 \u0631\u0648\u0634 \u062b\u0628\u062a \u0645\u0633\u062a\u0642\u06cc\u0645 (recognition in equity) \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u06a9\u0646\u062f\u060c \u0627\u0641\u0632\u0627\u06cc\u0634 \u062a\u062c\u062f\u06cc\u062f \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0628\u0647 \u062d\u0633\u0627\u0628 \u0627\u0641\u0632\u0627\u06cc\u0634 \u0633\u0631\u0645\u0627\u06cc\u0647 \u06cc\u0627 \u0630\u062e\u06cc\u0631\u0647 \u062a\u062c\u062f\u06cc\u062f \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u062f\u0631 \u062d\u0642\u0648\u0642 \u0635\u0627\u062d\u0628\u0627\u0646 \u0633\u0647\u0627\u0645 \u0645\u0646\u062a\u0642\u0644 \u0645\u06cc\u200c\u0634\u0648\u062f\u060c \u0646\u0647 \u062f\u0631 \u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646. \u0627\u0645\u0627 \u0627\u06af\u0631 \u0634\u0631\u06a9\u062a \u0628\u062e\u0648\u0627\u0647\u062f \u062f\u0631 \u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646 \u062b\u0628\u062a \u06a9\u0646\u062f (\u0645\u062d\u062f\u0648\u062f \u0628\u0647 \u06a9\u0627\u0647\u0634 \u0642\u0628\u0644\u06cc \u06a9\u0647 \u062e\u0633\u0627\u0631\u062a \u062b\u0628\u062a \u0634\u062f\u0647 \u0628\u0627\u0634\u062f)\u060c \u0628\u0627\u06cc\u062f \u0645\u0637\u0627\u0628\u0642 \u0628\u0627 \u0633\u06cc\u0627\u0633\u062a\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0631\u0628\u0648\u0637\u0647 \u0627\u0642\u062f\u0627\u0645 \u06a9\u0646\u062f.\n\n---\n\n*\u062e\u0644\u0627\u0635\u0647 \u062b\u0628\u062a \u0627\u0635\u0644\u0627\u062d\u06cc \u062f\u0631 \u067e\u0627\u06cc\u0627\u0646 \u0633\u0627\u0644 \u062f\u0648\u0645:*\n\n| \u0634\u0631\u062d | \u0628\u062f\u0647\u06a9\u0627\u0631 (\u0631\u06cc\u0627\u0644) | \u0628\u0633\u062a\u0627\u0646\u06a9\u0627\u0631 (\u0631\u06cc\u0627\u0644) |\n|---------------------------------|---------------|-----------------|\n| \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc (\u0627\u0641\u0632\u0627\u06cc\u0634 \u0627\u0631\u0632\u0634) | 800,000 | |\n| \u062f\u0631\u0622\u0645\u062f \u062a\u062c\u062f\u06cc\u062f \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u06cc\u0627 \u0630\u062e\u06cc\u0631\u0647 \u0627\u0641\u0632\u0627\u06cc\u0634 \u0627\u0631\u0632\u0634 \u0633\u0631\u0645\u0627\u06cc\u0647 | | 800,000 |\n\n---\n\n\u0627\u06af\u0631 \u0646\u06cc\u0627\u0632 \u062f\u0627\u0634\u062a\u06cc\u062f \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0645 \u0641\u0631\u0645 \u06a9\u0627\u0645\u0644 \u0633\u0646\u062f \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u06cc\u0627 \u062a\u0648\u0636\u06cc\u062d\u0627\u062a \u0628\u06cc\u0634\u062a\u0631 \u062f\u0631\u0628\u0627\u0631\u0647 \u0646\u062d\u0648\u0647 \u062b\u0628\u062a \u062a\u062c\u062f\u06cc\u062f \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0648 \u062a\u0627\u062b\u06cc\u0631 \u0622\u0646 \u0628\u0631 \u0635\u0648\u0631\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0631\u0627 \u0627\u0631\u0627\u0626\u0647 \u062f\u0647\u0645.\nAssistant: \u0627\u0631\u0632\u0634\u06cc\u0627\u0628\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc \u062f\u0631 \u0633\u0647\u0627\u0645 800000 \u0631\u06cc\u0627\u0644 \u0628\u062f\u0647\u06a9\u0627\u0631 \u0645\u06cc\u200c\u0634\u0648\u062f\nUser: \u062f\u0631 \u062b\u0628\u062a \u0627\u0635\u0644\u0627\u062d\u06cc \u062a\u062c\u062f\u06cc\u062f \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc\u060c \u0627\u06af\u0631 \u0627\u0631\u0632\u0634 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc \u0627\u0641\u0632\u0627\u06cc\u0634 \u06cc\u0627\u0641\u062a\u0647 \u0628\u0627\u0634\u062f\u060c \u062d\u0633\u0627\u0628 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc \u0628\u062f\u0647\u06a9\u0627\u0631 (\u0627\u0641\u0632\u0627\u06cc\u0634 \u062f\u0627\u0631\u0627\u06cc\u06cc) \u0648 \u062d\u0633\u0627\u0628 \u0645\u0631\u0628\u0648\u0637 \u0628\u0647 \u0627\u0641\u0632\u0627\u06cc\u0634 \u0633\u0631\u0645\u0627\u06cc\u0647 \u06cc\u0627 \u062f\u0631\u0622\u0645\u062f \u062a\u062c\u062f\u06cc\u062f \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0628\u0633\u062a\u0627\u0646\u06a9\u0627\u0631 \u0645\u06cc\u200c\u0634\u0648\u062f. \n\n\u0628\u0646\u0627\u0628\u0631\u0627\u06cc\u0646\u060c \u0627\u06af\u0631 \u0645\u0628\u0644\u063a 800,000 \u0631\u06cc\u0627\u0644 \u0627\u0641\u0632\u0627\u06cc\u0634 \u0627\u0631\u0632\u0634 \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u06cc\u0645\u060c \u062b\u0628\u062a \u0627\u0635\u0644\u0627\u062d\u06cc \u0628\u0647 \u0627\u06cc\u0646 \u0635\u0648\u0631\u062a \u0627\u0633\u062a:\n\n\\- \u062d\u0633\u0627\u0628 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc (\u062f\u0627\u0631\u0627\u06cc\u06cc) 800,000 \u0631\u06cc\u0627\u0644 \u0628\u062f\u0647\u06a9\u0627\u0631 \u0645\u06cc\u200c\u0634\u0648\u062f \n\\- \u062d\u0633\u0627\u0628 \u0630\u062e\u06cc\u0631\u0647 \u062a\u062c\u062f\u06cc\u062f \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc (\u06cc\u0627 \u062f\u0631 \u0635\u0648\u0631\u062a \u0633\u06cc\u0627\u0633\u062a \u0634\u0631\u06a9\u062a\u060c \u062f\u0631\u0622\u0645\u062f \u062a\u062c\u062f\u06cc\u062f \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc) 800,000 \u0631\u06cc\u0627\u0644 \u0628\u0633\u062a\u0627\u0646\u06a9\u0627\u0631 \u0645\u06cc\u200c\u0634\u0648\u062f\n\n\u067e\u0633 \u062f\u0631\u0633\u062a \u0627\u0633\u062a \u06a9\u0647 \u00ab\u0627\u0631\u0632\u0634\u06cc\u0627\u0628\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc \u062f\u0631 \u0633\u0647\u0627\u0645 \u06f8\u06f0\u06f0,\u06f0\u06f0\u06f0 \u0631\u06cc\u0627\u0644 \u0628\u062f\u0647\u06a9\u0627\u0631 \u0645\u06cc\u200c\u0634\u0648\u062f\u00bb \u0648\u0644\u06cc \u062f\u0631 \u0637\u0631\u0641 \u0645\u0642\u0627\u0628\u0644 \u0628\u0627\u06cc\u062f \u062d\u0633\u0627\u0628 \u0645\u0639\u0627\u062f\u0644 \u06f8\u06f0\u06f0,\u06f0\u06f0\u06f0 \u0631\u06cc\u0627\u0644 \u0628\u0633\u062a\u0627\u0646\u06a9\u0627\u0631 \u0634\u0648\u062f.\n\n\u0627\u06af\u0631 \u0628\u062e\u0648\u0627\u0647\u06cc\u062f \u0633\u0646\u062f \u06a9\u0627\u0645\u0644 \u06cc\u0627 \u0646\u06a9\u0627\u062a \u0628\u06cc\u0634\u062a\u0631 \u0628\u0631\u0627\u06cc \u062b\u0628\u062a \u0627\u06cc\u0646 \u0639\u0645\u0644\u06cc\u0627\u062a \u062a\u0648\u0636\u06cc\u062d \u062f\u0647\u0645\u060c \u062f\u0631 \u062e\u062f\u0645\u062a\u0645.\nAssistant: \u0628\u0627\u0632\u06cc\u0627\u0641\u062a \u0632\u06cc\u0627\u0646 \u06a9\u0627\u0647\u0634 \u0627\u0631\u0632\u0634 300000 \u0631\u06cc\u0627\u0644 \u0628\u0633\u062a\u0627\u0646\u06a9\u0627\u0631 \u062e\u0648\u0627\u0647\u062f \u0634\u062f \u0648 \u0645\u0627\u0632\u0627\u062f \u062a\u062c\u062f\u06cc\u062f \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc 500000 \u0631\u06cc\u0627\u0644 \u0628\u0633\u062a\u0627\u0646\u06a9\u0627\u0631\nUser: \u062f\u0631 \u062b\u0628\u062a \u0627\u0635\u0644\u0627\u062d\u06cc \u062a\u062c\u062f\u06cc\u062f \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc\u060c \u0647\u0646\u06af\u0627\u0645\u06cc \u06a9\u0647 \u0628\u0627\u0632\u06cc\u0627\u0641\u062a \u0632\u06cc\u0627\u0646 \u06a9\u0627\u0647\u0634 \u0627\u0631\u0632\u0634 \u0648 \u0645\u0627\u0632\u0627\u062f \u062a\u062c\u062f\u06cc\u062f \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0648\u062c\u0648\u062f \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u062f\u060c \u0646\u062d\u0648\u0647 \u062b\u0628\u062a \u0628\u0647 \u0634\u0631\u062d \u0632\u06cc\u0631 \u0627\u0633\u062a:\n\n- \u0628\u0627\u0632\u06cc\u0627\u0641\u062a \u0632\u06cc\u0627\u0646 \u06a9\u0627\u0647\u0634 \u0627\u0631\u0632\u0634 \u0628\u0647 \u0645\u06cc\u0632\u0627\u0646 300,000 \u0631\u06cc\u0627\u0644: \n\u0627\u06cc\u0646 \u0645\u0628\u0644\u063a \u0628\u0633\u062a\u0627\u0646\u06a9\u0627\u0631 (\u06a9\u0627\u0647\u0634 \u062d\u0633\u0627\u0628 \u0632\u06cc\u0627\u0646 \u0627\u0646\u0628\u0627\u0634\u062a\u0647 \u06cc\u0627 \u0645\u0639\u0627\u062f\u0644 \u0622\u0646) \u0645\u06cc\u200c\u0634\u0648\u062f \u062a\u0627 \u0632\u06cc\u0627\u0646 \u0642\u0628\u0644\u06cc \u062c\u0628\u0631\u0627\u0646 \u0634\u0648\u062f.\n\n- \u0645\u0627\u0632\u0627\u062f \u062a\u062c\u062f\u06cc\u062f \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0628\u0647 \u0645\u06cc\u0632\u0627\u0646 500,000 \u0631\u06cc\u0627\u0644: \n\u0627\u06cc\u0646 \u0645\u0628\u0644\u063a \u0646\u06cc\u0632 \u0628\u0633\u062a\u0627\u0646\u06a9\u0627\u0631 \u0645\u06cc\u200c\u0634\u0648\u062f \u0648 \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u0648\u0627\u0631\u062f \u062d\u0633\u0627\u0628 \u0630\u062e\u06cc\u0631\u0647 \u062a\u062c\u062f\u06cc\u062f \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u06cc\u0627 \u0627\u0641\u0632\u0627\u06cc\u0634 \u0633\u0631\u0645\u0627\u06cc\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f.\n\n---\n\n*\u062b\u0628\u062a \u0627\u0635\u0644\u0627\u062d\u06cc \u0646\u0645\u0648\u0646\u0647:*\n\n| \u0634\u0631\u062d | \u0628\u062f\u0647\u06a9\u0627\u0631 (\u0631\u06cc\u0627\u0644) | \u0628\u0633\u062a\u0627\u0646\u06a9\u0627\u0631 (\u0631\u06cc\u0627\u0644) |\n|----------------------------------|---------------|-------------------|\n| \u062d\u0633\u0627\u0628 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc (\u0627\u0641\u0632\u0627\u06cc\u0634 \u062f\u0627\u0631\u0627\u06cc\u06cc) | 800,000 | |\n| \u0628\u0627\u0632\u06cc\u0627\u0641\u062a \u0632\u06cc\u0627\u0646 \u06a9\u0627\u0647\u0634 \u0627\u0631\u0632\u0634 | | 300,000 |\n| \u0645\u0627\u0632\u0627\u062f \u062a\u062c\u062f\u06cc\u062f \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc (\u0630\u062e\u06cc\u0631\u0647 \u06cc\u0627 \u062d\u0633\u0627\u0628 \u0627\u0641\u0632\u0627\u06cc\u0634 \u0633\u0631\u0645\u0627\u06cc\u0647) | | 500,000 |\n\n---\n\n_\u062a\u0648\u0636\u06cc\u062d:_ \n\u0645\u062c\u0645\u0648\u0639 \u0628\u0633\u062a\u0627\u0646\u06a9\u0627\u0631\u0647\u0627 \u0628\u0631\u0627\u0628\u0631 \u0628\u0627 \u0627\u0641\u0632\u0627\u06cc\u0634 \u0645\u0631\u0628\u0648\u0637\u0647 \u062f\u0631 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc (800,000 \u0631\u06cc\u0627\u0644) \u0627\u0633\u062a \u06a9\u0647 \u0634\u0627\u0645\u0644 \u062c\u0628\u0631\u0627\u0646 \u0632\u06cc\u0627\u0646 \u0642\u0628\u0644\u06cc (300,000) \u0648 \u0645\u0627\u0632\u0627\u062f \u0627\u0641\u0632\u0627\u06cc\u0634 (500,000) \u0645\u06cc\u200c\u0628\u0627\u0634\u062f.\n\n\u0627\u06af\u0631 \u0646\u06cc\u0627\u0632 \u0628\u0647 \u0633\u0646\u062f \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u06a9\u0627\u0645\u0644 \u06cc\u0627 \u062a\u0648\u0636\u06cc\u062d\u0627\u062a \u0628\u06cc\u0634\u062a\u0631\u06cc \u062f\u0627\u0631\u06cc\u062f\u060c \u0628\u0641\u0631\u0645\u0627\u06cc\u06cc\u062f.\nAssistant: \u0648\u0642\u062a\u06cc \u0645\u06cc\u06af\u0648\u06cc\u06cc\u0645 \u0627\u0631\u0632\u0634\u06cc\u0627\u0628\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc \u062f\u0631 \u0633\u0647\u0627\u0645 800000 \u0631\u06cc\u0627\u0644 \u0628\u062f\u0647\u06a9\u0627\u0631 \n\u062f\u0642\u06cc\u0642\u0627 \u06cc\u0639\u0646\u06cc \u0686\u0647\u061f\nUser: \u0648\u0642\u062a\u06cc \u06af\u0641\u062a\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f \u00ab\u0627\u0631\u0632\u0634\u06cc\u0627\u0628\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc \u062f\u0631 \u0633\u0647\u0627\u0645 \u06f8\u06f0\u06f0,\u06f0\u06f0\u06f0 \u0631\u06cc\u0627\u0644 \u0628\u062f\u0647\u06a9\u0627\u0631 \u0645\u06cc\u200c\u0634\u0648\u062f\u00bb \u0628\u0647 \u0627\u06cc\u0646 \u0645\u0639\u0646\u0627\u0633\u062a \u06a9\u0647 *\u062d\u0633\u0627\u0628 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc \u062f\u0631 \u062f\u0641\u0627\u062a\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0647 \u0645\u06cc\u0632\u0627\u0646 \u06f8\u06f0\u06f0,\u06f0\u06f0\u06f0 \u0631\u06cc\u0627\u0644 \u0627\u0641\u0632\u0627\u06cc\u0634 \u06cc\u0627\u0641\u062a\u0647 \u0627\u0633\u062a*.\n\n\u062f\u0631 \u0627\u0635\u0637\u0644\u0627\u062d\u0627\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc:\n- *\u062f\u0628\u06cc\u062a (\u0628\u062f\u0647\u06a9\u0627\u0631)* \u0628\u0647 \u0645\u0639\u0646\u06cc \u0627\u0641\u0632\u0627\u06cc\u0634 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627 \u06cc\u0627 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u0633\u062a.\n- *\u0627\u0639\u062a\u0628\u0627\u0631 (\u0628\u0633\u062a\u0627\u0646\u06a9\u0627\u0631)* \u0628\u0647 \u0645\u0639\u0646\u06cc \u0627\u0641\u0632\u0627\u06cc\u0634 \u0628\u062f\u0647\u06cc\u200c\u0647\u0627 \u06cc\u0627 \u062f\u0631\u0622\u0645\u062f\u0647\u0627\u0633\u062a.\n\n\u0627\u0632 \u0622\u0646\u062c\u0627 \u06a9\u0647 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc \u062f\u0631 \u0633\u0647\u0627\u0645 \u06cc\u06a9 \u062f\u0627\u0631\u0627\u06cc\u06cc \u0628\u0631\u0627\u06cc \u0634\u0631\u06a9\u062a \u0627\u0633\u062a\u060c \u0648\u0642\u062a\u06cc \u0627\u0631\u0632\u0634 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc \u0627\u0641\u0632\u0627\u06cc\u0634 \u067e\u06cc\u062f\u0627 \u0645\u06cc\u200c\u06a9\u0646\u062f\u060c \u0627\u06cc\u0646 \u0627\u0641\u0632\u0627\u06cc\u0634 \u062f\u0631 \u062d\u0633\u0627\u0628 \u0645\u0631\u0628\u0648\u0637\u0647 \u0628\u0647 \u0635\u0648\u0631\u062a \u00ab\u0628\u062f\u0647\u06a9\u0627\u0631\u00bb \u062b\u0628\u062a \u0645\u06cc\u200c\u0634\u0648\u062f \u062a\u0627 \u0646\u0634\u0627\u0646 \u062f\u0647\u062f \u0627\u0631\u0632\u0634 \u062f\u0627\u0631\u0627\u06cc\u06cc (\u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc) \u0628\u06cc\u0634\u062a\u0631 \u0634\u062f\u0647 \u0627\u0633\u062a.\n\n\u0628\u0647 \u0637\u0648\u0631 \u062e\u0644\u0627\u0635\u0647: \n- \u00ab\u0627\u0631\u0632\u0634\u06cc\u0627\u0628\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc \u06f8\u06f0\u06f0,\u06f0\u06f0\u06f0 \u0631\u06cc\u0627\u0644 \u0628\u062f\u0647\u06a9\u0627\u0631 \u0645\u06cc\u200c\u0634\u0648\u062f\u00bb \u06cc\u0639\u0646\u06cc \u0645\u0628\u0644\u063a \u06f8\u06f0\u06f0,\u06f0\u06f0\u06f0 \u0631\u06cc\u0627\u0644 \u0628\u0647 \u0627\u0631\u0632\u0634 \u062f\u0627\u0631\u0627\u06cc\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc \u0627\u0636\u0627\u0641\u0647 \u0634\u062f\u0647 \u0648 \u062f\u0631 \u062d\u0633\u0627\u0628 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc \u0628\u0647 \u0635\u0648\u0631\u062a \u0628\u062f\u0647\u06a9\u0627\u0631 \u062b\u0628\u062a \u0645\u06cc\u200c\u06af\u0631\u062f\u062f. \n- \u062f\u0631 \u0637\u0631\u0641 \u0645\u0642\u0627\u0628\u0644\u060c \u0628\u0633\u062a\u0627\u0646\u06a9\u0627\u0631 \u0628\u0627\u06cc\u062f \u062d\u0633\u0627\u0628\u06cc \u0628\u0627\u0634\u062f \u06a9\u0647 \u0646\u0634\u0627\u0646\u200c\u062f\u0647\u0646\u062f\u0647 \u0645\u0646\u0628\u0639 \u0627\u06cc\u0646 \u0627\u0641\u0632\u0627\u06cc\u0634 \u0627\u0631\u0632\u0634 \u0627\u0633\u062a (\u0645\u062b\u0644\u0627\u064b \u062d\u0633\u0627\u0628 \u0630\u062e\u06cc\u0631\u0647 \u062a\u062c\u062f\u06cc\u062f \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u06cc\u0627 \u062f\u0631\u0622\u0645\u062f \u062a\u062c\u062f\u06cc\u062f \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc).\n\n\u0627\u06af\u0631 \u0633\u0648\u0627\u0644 \u06cc\u0627 \u0646\u06cc\u0627\u0632 \u0628\u0647 \u062a\u0648\u0636\u06cc\u062d \u0628\u06cc\u0634\u062a\u0631 \u062f\u0631\u0628\u0627\u0631\u0647 \u0646\u062d\u0648\u0647 \u062b\u0628\u062a \u0648 \u0645\u0641\u0647\u0648\u0645 \u0627\u06cc\u0646 \u0639\u0645\u0644\u06cc\u0627\u062a \u062f\u0627\u0631\u06cc\u060c \u062e\u0648\u0634\u062d\u0627\u0644 \u0645\u06cc\u200c\u0634\u0648\u0645 \u0631\u0627\u0647\u0646\u0645\u0627\u06cc\u06cc \u06a9\u0646\u0645.\nAssistant: \u0646\u0631\u062e \u0628\u0647\u0631\u0647 \u0645\u0648\u062b\u0631 \u06cc\u0639\u0646\u06cc \u0686\u06cc\nUser: \u0646\u0631\u062e \u0628\u0647\u0631\u0647 \u0645\u0648\u062b\u0631 (Effective Interest Rate) \u06cc\u0627 \u0647\u0645\u0627\u0646 \u0646\u0631\u062e \u0628\u0647\u0631\u0647 \u0648\u0627\u0642\u0639\u06cc\u060c \u0646\u0631\u062e \u0628\u0627\u0632\u062f\u0647 \u06cc\u0627 \u0647\u0632\u06cc\u0646\u0647 \u0648\u0627\u0642\u0639\u06cc \u06cc\u06a9 \u0648\u0627\u0645 \u06cc\u0627 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0628\u0627 \u062f\u0631 \u0646\u0638\u0631 \u06af\u0631\u0641\u062a\u0646 \u062f\u0648\u0631\u0647\u200c\u0647\u0627\u06cc \u0645\u0631\u06a9\u0628 \u0628\u0647\u0631\u0647 (\u0645\u062b\u0644\u0627\u064b \u0645\u0627\u0647\u0627\u0646\u0647\u060c \u0641\u0635\u0644\u06cc\u060c \u0633\u0627\u0644\u0627\u0646\u0647) \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f. \u0627\u06cc\u0646 \u0646\u0631\u062e \u0646\u0634\u0627\u0646 \u0645\u06cc\u200c\u062f\u0647\u062f \u062f\u0631 \u067e\u0627\u06cc\u0627\u0646 \u06cc\u06a9 \u062f\u0648\u0631\u0647 \u0632\u0645\u0627\u0646\u06cc (\u0645\u0639\u0645\u0648\u0644\u0627\u064b \u06cc\u06a9 \u0633\u0627\u0644) \u0686\u0642\u062f\u0631 \u0628\u0647\u0631\u0647 \u0648\u0627\u0642\u0639\u06cc \u0628\u0647 \u0635\u0648\u0631\u062a \u062f\u0631\u0635\u062f\u06cc \u0627\u0632 \u0645\u0628\u0644\u063a \u0627\u0635\u0644\u06cc \u062f\u0631\u06cc\u0627\u0641\u062a \u06cc\u0627 \u067e\u0631\u062f\u0627\u062e\u062a \u062e\u0648\u0627\u0647\u062f \u0634\u062f.\n\n\u0628\u0647 \u0628\u06cc\u0627\u0646 \u0633\u0627\u062f\u0647\u200c\u062a\u0631: \n\u0627\u06af\u0631 \u06cc\u06a9 \u0648\u0627\u0645 \u06cc\u0627 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc \u0628\u0647 \u0635\u0648\u0631\u062a \u0645\u0631\u06a9\u0628 \u0628\u0647\u0631\u0647 \u0628\u062f\u0647\u062f (\u06cc\u0639\u0646\u06cc \u0628\u0647\u0631\u0647 \u0628\u0647 \u062a\u062f\u0631\u06cc\u062c \u0648 \u062f\u0631 \u062f\u0648\u0631\u0647\u200c\u0647\u0627\u06cc \u06a9\u0648\u062a\u0627\u0647\u200c\u0645\u062f\u062a \u0628\u0647 \u0627\u0635\u0644 \u0627\u0636\u0627\u0641\u0647 \u0634\u0648\u062f \u0648 \u062f\u0648\u0631\u0647 \u0628\u0639\u062f\u06cc \u0628\u0631 \u0631\u0648\u06cc \u0645\u0628\u0644\u063a \u062c\u062f\u06cc\u062f \u0645\u062d\u0627\u0633\u0628\u0647 \u0634\u0648\u062f)\u060c \u0646\u0631\u062e \u0628\u0647\u0631\u0647 \u0645\u0648\u062b\u0631 \u0628\u06cc\u0634\u062a\u0631 \u0627\u0632 \u0646\u0631\u062e \u0628\u0647\u0631\u0647 \u0627\u0633\u0645\u06cc (Nominal Rate) \u062e\u0648\u0627\u0647\u062f \u0628\u0648\u062f.\n\n---\n\n*\u0641\u0631\u0645\u0648\u0644 \u0646\u0631\u062e \u0628\u0647\u0631\u0647 \u0645\u0648\u062b\u0631 \u0633\u0627\u0644\u0627\u0646\u0647:* \n\\[\n\\text{EIR} = \\left(1 + \\frac{i}{n}\\right)^n - 1\n\\]\n\n\u06a9\u0647 \u062f\u0631 \u0622\u0646: \n- \\(i\\) = \u0646\u0631\u062e \u0628\u0647\u0631\u0647 \u0627\u0633\u0645\u06cc \u0633\u0627\u0644\u0627\u0646\u0647 \n- \\(n\\) = \u062a\u0639\u062f\u0627\u062f \u062f\u0648\u0631\u0647\u200c\u0647\u0627\u06cc \u0645\u0631\u06a9\u0628 \u062f\u0631 \u0633\u0627\u0644 (\u0645\u062b\u0644\u0627\u064b 12 \u0628\u0631\u0627\u06cc \u0628\u0647\u0631\u0647 \u0645\u0627\u0647\u0627\u0646\u0647)\n\n---\n\n*\u0645\u062b\u0627\u0644:* \n\u0627\u06af\u0631 \u0646\u0631\u062e \u0628\u0647\u0631\u0647 \u0627\u0633\u0645\u06cc \u06cc\u06a9 \u0648\u0627\u0645 12% \u0628\u0627\u0634\u062f \u0648 \u0628\u0647\u0631\u0647 \u0645\u0627\u0647\u0627\u0646\u0647 \u0645\u0631\u06a9\u0628 \u0634\u062f\u0647 \u0628\u0627\u0634\u062f\u060c \u0646\u0631\u062e \u0628\u0647\u0631\u0647 \u0645\u0648\u062b\u0631 \u0633\u0627\u0644\u0627\u0646\u0647 \u0628\u0647 \u0627\u06cc\u0646 \u0635\u0648\u0631\u062a \u0627\u0633\u062a: \n\\[\nEIR = \\left(1 + \\frac{0.12}{12}\\right)^{12} - 1 = (1 + 0.01)^{12} - 1 \\approx 0.1268 = 12.68\\%\n\\]\n\n\u06cc\u0639\u0646\u06cc \u0646\u0631\u062e \u0628\u0647\u0631\u0647 \u0648\u0627\u0642\u0639\u06cc \u06cc\u0627 \u0645\u0648\u062b\u0631 12.68% \u062e\u0648\u0627\u0647\u062f \u0628\u0648\u062f\u060c \u06a9\u0645\u06cc \u0628\u0627\u0644\u0627\u062a\u0631 \u0627\u0632 \u0646\u0631\u062e \u0627\u0633\u0645\u06cc 12% \u0628\u0647 \u062f\u0644\u06cc\u0644 \u062a\u0631\u06a9\u06cc\u0628 \u0628\u0647\u0631\u0647.\n\n---\n\n### \u0627\u0647\u0645\u06cc\u062a \u0646\u0631\u062e \u0628\u0647\u0631\u0647 \u0645\u0648\u062b\u0631: \n- \u0646\u0634\u0627\u0646\u200c\u062f\u0647\u0646\u062f\u0647 \u0647\u0632\u06cc\u0646\u0647 \u06cc\u0627 \u0628\u0627\u0632\u062f\u0647 \u0648\u0627\u0642\u0639\u06cc \u062f\u0631 \u0648\u0627\u0645\u200c\u0647\u0627 \u0648 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc\u200c\u0647\u0627\u0633\u062a. \n- \u0645\u0639\u06cc\u0627\u0631 \u062f\u0642\u06cc\u0642\u200c\u062a\u0631\u06cc \u0628\u0631\u0627\u06cc \u0645\u0642\u0627\u06cc\u0633\u0647 \u06af\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u0645\u062e\u062a\u0644\u0641 \u0645\u0627\u0644\u06cc \u0628\u0627 \u0633\u0627\u062e\u062a\u0627\u0631\u0647\u0627\u06cc \u0628\u0647\u0631\u0647 \u0645\u062a\u0641\u0627\u0648\u062a \u0645\u062d\u0633\u0648\u0628 \u0645\u06cc\u200c\u0634\u0648\u062f. \n- \u062f\u0631 \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u0645\u0627\u0644\u06cc \u0648 \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u067e\u0631\u0648\u0698\u0647\u200c\u0647\u0627 \u0628\u0647 \u06a9\u0627\u0631 \u0645\u06cc\u200c\u0631\u0648\u062f \u062a\u0627 \u0647\u0632\u06cc\u0646\u0647 \u0633\u0631\u0645\u0627\u06cc\u0647 \u0648 \u0633\u0648\u062f\u0622\u0648\u0631\u06cc \u0648\u0627\u0642\u0639\u06cc \u0645\u0634\u062e\u0635 \u0634\u0648\u062f.\n\n\u0627\u06af\u0631 \u062f\u0648\u0633\u062a \u062f\u0627\u0631\u06cc\u060c \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0645 \u0645\u062b\u0627\u0644\u200c\u0647\u0627\u06cc \u0628\u06cc\u0634\u062a\u0631\u06cc \u0628\u0632\u0646\u0645 \u06cc\u0627 \u0646\u062d\u0648\u0647 \u0645\u062d\u0627\u0633\u0628\u0647 \u0646\u0631\u062e \u0628\u0647\u0631\u0647 \u0645\u0648\u062b\u0631 \u062f\u0631 \u0634\u0631\u0627\u06cc\u0637 \u0645\u062e\u062a\u0644\u0641 \u0631\u0627 \u062a\u0648\u0636\u06cc\u062d \u062f\u0647\u0645.\nAssistant: \u0648\u0642\u062a\u06cc \u06af\u0641\u062a\u0647 \u0645\u06cc\u0634\u0648\u062f \u0627\u0648\u0631\u0627\u0642 \u0628\u0647 \u0635\u0631\u0641 \u0645\u0646\u062a\u0634\u0631 \u0634\u062f\u0647 \u060c \u0686\u0647 \u0645\u0639\u0646\u0627\u06cc\u06cc \u062f\u0627\u0631\u062f\nUser: \u0648\u0642\u062a\u06cc \u06af\u0641\u062a\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f \u0627\u0648\u0631\u0627\u0642 \u00ab\u0628\u0647 \u0635\u0631\u0641\u00bb (\u06cc\u0627 \u00ab\u0628\u0647 \u0635\u0631\u0641\u0647\u00bb) \u0645\u0646\u062a\u0634\u0631 \u0634\u062f\u0647\u060c \u0645\u0646\u0638\u0648\u0631 \u0627\u06cc\u0646 \u0627\u0633\u062a \u06a9\u0647 \u0642\u06cc\u0645\u062a \u0627\u0646\u062a\u0634\u0627\u0631 \u0627\u06cc\u0646 \u0627\u0648\u0631\u0627\u0642 \u06a9\u0645\u062a\u0631 \u0627\u0632 \u0627\u0631\u0632\u0634 \u0627\u0633\u0645\u06cc \u0622\u0646\u0647\u0627 (\u0627\u0631\u0632\u0634 \u0627\u0633\u0645\u06cc \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u0645\u0628\u0644\u063a\u06cc \u0627\u0633\u062a \u06a9\u0647 \u062f\u0631 \u0633\u0631\u0631\u0633\u06cc\u062f \u0628\u0647 \u062f\u0627\u0631\u0646\u062f\u0647 \u0627\u0648\u0631\u0627\u0642 \u067e\u0631\u062f\u0627\u062e\u062a \u0645\u06cc\u200c\u0634\u0648\u062f) \u0628\u0648\u062f\u0647 \u0627\u0633\u062a.\n\n\u06cc\u0639\u0646\u06cc: \n- *\u0642\u06cc\u0645\u062a \u0627\u0646\u062a\u0634\u0627\u0631 < \u0627\u0631\u0632\u0634 \u0627\u0633\u0645\u06cc* \n- \u0628\u0631\u0627\u06cc \u0645\u062b\u0627\u0644\u060c \u0627\u0648\u0631\u0627\u0642\u06cc \u0628\u0627 \u0627\u0631\u0632\u0634 \u0627\u0633\u0645\u06cc \u06f1\u06f0\u06f0 \u0647\u0632\u0627\u0631 \u062a\u0648\u0645\u0627\u0646 \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0628\u0647 \u0642\u06cc\u0645\u062a \u06f9\u06f5 \u0647\u0632\u0627\u0631 \u062a\u0648\u0645\u0627\u0646 (\u0628\u0647 \u0635\u0631\u0641) \u0628\u0647 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u0627\u0646 \u0641\u0631\u0648\u062e\u062a\u0647 \u0634\u0648\u062f.\n\n---\n\n*\u0639\u0644\u062a \u0627\u0646\u062a\u0634\u0627\u0631 \u0627\u0648\u0631\u0627\u0642 \u0628\u0647 \u0635\u0631\u0641:* \n- \u0627\u0641\u0632\u0627\u06cc\u0634 \u062c\u0630\u0627\u0628\u06cc\u062a \u0627\u0648\u0631\u0627\u0642 \u0628\u0631\u0627\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u0627\u0646\u060c \u0645\u062e\u0635\u0648\u0635\u0627\u064b \u0627\u06af\u0631 \u0646\u0631\u062e \u0628\u0647\u0631\u0647 \u0627\u0633\u0645\u06cc \u067e\u0627\u06cc\u06cc\u0646\u200c\u062a\u0631 \u0627\u0632 \u0646\u0631\u062e\u200c\u0647\u0627\u06cc \u0628\u0627\u0632\u0627\u0631 \u0628\u0627\u0634\u062f. \n- \u062c\u0628\u0631\u0627\u0646 \u067e\u0627\u06cc\u06cc\u0646 \u0628\u0648\u062f\u0646 \u0646\u0631\u062e \u0633\u0648\u062f \u0627\u0633\u0645\u06cc \u0627\u0648\u0631\u0627\u0642 \u0628\u0627 \u062a\u062e\u0641\u06cc\u0641 \u062f\u0631 \u0642\u06cc\u0645\u062a \u0641\u0631\u0648\u0634. \n- \u06a9\u0645\u06a9 \u0628\u0647 \u062a\u0623\u0645\u06cc\u0646 \u0645\u0627\u0644\u06cc \u0633\u0631\u06cc\u0639\u200c\u062a\u0631 \u0648 \u0628\u0627 \u062d\u062c\u0645 \u0628\u0627\u0644\u0627\u062a\u0631 \u0628\u0631\u0627\u06cc \u0646\u0627\u0634\u0631.\n\n---\n\n*\u067e\u06cc\u0622\u0645\u062f\u0647\u0627:* \n- \u062f\u0627\u0631\u0646\u062f\u0647 \u0627\u0648\u0631\u0627\u0642 \u0639\u0644\u0627\u0648\u0647 \u0628\u0631 \u0633\u0648\u062f \u0627\u0633\u0645\u06cc\u060c \u062f\u0631 \u0633\u0631\u0631\u0633\u06cc\u062f\u060c \u0627\u062e\u062a\u0644\u0627\u0641 \u0642\u06cc\u0645\u062a \u0627\u0633\u0645\u06cc \u0648 \u0642\u06cc\u0645\u062a \u062e\u0631\u06cc\u062f (\u0635\u0631\u0641 \u0627\u0646\u062a\u0634\u0627\u0631) \u0631\u0627 \u0646\u06cc\u0632 \u062f\u0631\u06cc\u0627\u0641\u062a \u0645\u06cc\u200c\u06a9\u0646\u062f. \n- \u0627\u06cc\u0646 \u0627\u062e\u062a\u0644\u0627\u0641 \u0628\u0647 \u0635\u0648\u0631\u062a \u062f\u0631\u0622\u0645\u062f \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u0627\u06cc \u06cc\u0627 \u0628\u0647\u0631\u0647 \u062a\u062d\u0642\u0642 \u06cc\u0627\u0641\u062a\u0647 \u0637\u06cc \u062f\u0648\u0631\u0647 \u0644\u062d\u0627\u0638 \u0645\u06cc\u200c\u0634\u0648\u062f.\n\n---\n\n\u062e\u0644\u0627\u0635\u0647: \n*\u00ab\u0627\u0648\u0631\u0627\u0642 \u0628\u0647 \u0635\u0631\u0641 \u0645\u0646\u062a\u0634\u0631 \u0634\u062f\u0647\u00bb \u06cc\u0639\u0646\u06cc \u0627\u0648\u0631\u0627\u0642 \u0628\u0627 \u0642\u06cc\u0645\u062a\u06cc \u06a9\u0645\u062a\u0631 \u0627\u0632 \u0627\u0631\u0632\u0634 \u0627\u0633\u0645\u06cc\u200c\u0627\u0634 \u0641\u0631\u0648\u062e\u062a\u0647 \u0634\u062f\u0647 \u0627\u0633\u062a.*\nAssistant: \u0647\u0632\u06cc\u0646\u0647 \u0628\u0647\u0631\u0647 \u0647\u0631\u0633\u0627\u0644\u0647 \u060c \u0686\u06cc\u0633\u062a \u061f\nUser: \u0647\u0632\u06cc\u0646\u0647 \u0628\u0647\u0631\u0647 \u0647\u0631\u0633\u0627\u0644\u0647 (Annual Interest Expense) \u0628\u0647 \u0645\u0628\u0644\u063a \u06a9\u0644\u06cc \u0647\u0632\u06cc\u0646\u0647\u200c\u0627\u06cc \u06af\u0641\u062a\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f \u06a9\u0647 \u06cc\u06a9 \u0634\u0631\u06a9\u062a \u06cc\u0627 \u0641\u0631\u062f \u0628\u0631\u0627\u06cc \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u0648\u0627\u0645\u200c\u0647\u0627 \u06cc\u0627 \u0633\u0627\u06cc\u0631 \u062a\u0633\u0647\u06cc\u0644\u0627\u062a \u0645\u0627\u0644\u06cc \u062f\u0631 \u06cc\u06a9 \u0633\u0627\u0644 \u067e\u0631\u062f\u0627\u062e\u062a \u0645\u06cc\u200c\u06a9\u0646\u062f. \u0627\u06cc\u0646 \u0647\u0632\u06cc\u0646\u0647 \u0634\u0627\u0645\u0644 \u0645\u0628\u0644\u063a \u0628\u0647\u0631\u0647\u200c\u0627\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0628\u0627\u0628\u062a \u0627\u0635\u0644 \u0648\u0627\u0645 \u06cc\u0627 \u0628\u062f\u0647\u06cc \u0628\u0647 \u0645\u0648\u0633\u0633\u0627\u062a \u0645\u0627\u0644\u06cc \u06cc\u0627 \u0648\u0627\u0645\u200c\u062f\u0647\u0646\u062f\u06af\u0627\u0646 \u067e\u0631\u062f\u0627\u062e\u062a \u0645\u06cc\u200c\u0634\u0648\u062f.\n\n---\n\n### \u0646\u06a9\u0627\u062a \u0645\u0647\u0645 \u062f\u0631\u0628\u0627\u0631\u0647 \u0647\u0632\u06cc\u0646\u0647 \u0628\u0647\u0631\u0647 \u0647\u0631\u0633\u0627\u0644\u0647:\n- *\u0645\u062d\u0627\u0633\u0628\u0647:* \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u0647\u0632\u06cc\u0646\u0647 \u0628\u0647\u0631\u0647 \u0628\u0631\u0627\u0628\u0631 \u0627\u0633\u062a \u0628\u0627 \u0627\u0635\u0644 \u0628\u062f\u0647\u06cc \u0636\u0631\u0628 \u062f\u0631 \u0646\u0631\u062e \u0628\u0647\u0631\u0647 \u0633\u0627\u0644\u0627\u0646\u0647. \n- *\u062a\u0627\u062b\u06cc\u0631 \u0628\u0631 \u0633\u0648\u062f:* \u0647\u0632\u06cc\u0646\u0647 \u0628\u0647\u0631\u0647 \u06cc\u06a9\u06cc \u0627\u0632 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0628\u0631 \u0633\u0648\u062f \u062e\u0627\u0644\u0635 \u0634\u0631\u06a9\u062a \u062a\u0627\u062b\u06cc\u0631 \u0645\u06cc\u200c\u06af\u0630\u0627\u0631\u062f. \u0647\u0631\u0686\u0647 \u0647\u0632\u06cc\u0646\u0647 \u0628\u0647\u0631\u0647 \u0628\u0627\u0644\u0627\u062a\u0631 \u0628\u0627\u0634\u062f\u060c \u0633\u0648\u062f \u062e\u0627\u0644\u0635 \u06a9\u0627\u0647\u0634 \u0645\u06cc\u200c\u06cc\u0627\u0628\u062f. \n- *\u06af\u0632\u0627\u0631\u0634 \u062f\u0631 \u0635\u0648\u0631\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc:* \u0647\u0632\u06cc\u0646\u0647 \u0628\u0647\u0631\u0647 \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u062f\u0631 \u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646 \u062a\u062d\u062a \u0628\u062e\u0634 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u06af\u0632\u0627\u0631\u0634 \u0645\u06cc\u200c\u0634\u0648\u062f. \n- *\u0645\u0628\u0627\u0646\u06cc \u0645\u062d\u0627\u0633\u0628\u0647 \u0646\u0631\u062e \u0628\u0647\u0631\u0647:* \u0646\u0631\u062e \u0628\u0647\u0631\u0647 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u062b\u0627\u0628\u062a \u06cc\u0627 \u0645\u062a\u063a\u06cc\u0631 \u0628\u0627\u0634\u062f \u0648 \u062f\u0648\u0631\u0647 \u0645\u062d\u0627\u0633\u0628\u0647 \u0622\u0646 \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u0633\u0627\u0644\u0627\u0646\u0647 \u0627\u0633\u062a. \n- *\u0627\u0647\u0645\u06cc\u062a \u0645\u062f\u06cc\u0631\u06cc\u062a:* \u06a9\u0646\u062a\u0631\u0644 \u0647\u0632\u06cc\u0646\u0647 \u0628\u0647\u0631\u0647 \u0628\u0631\u0627\u06cc \u062d\u0641\u0638 \u0633\u0644\u0627\u0645\u062a \u0645\u0627\u0644\u06cc \u0633\u0627\u0632\u0645\u0627\u0646 \u0648 \u0628\u0647 \u062d\u062f\u0627\u0642\u0644 \u0631\u0633\u0627\u0646\u062f\u0646 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u0627\u0636\u0627\u0641\u06cc \u0628\u0633\u06cc\u0627\u0631 \u0645\u0647\u0645 \u0627\u0633\u062a.\n\n---\n\n### \u0641\u0631\u0645\u0648\u0644 \u0633\u0627\u062f\u0647 \u0647\u0632\u06cc\u0646\u0647 \u0628\u0647\u0631\u0647 \u0633\u0627\u0644\u0627\u0646\u0647:\n\n\\[\n\\text{\u0647\u0632\u06cc\u0646\u0647 \u0628\u0647\u0631\u0647 \u0633\u0627\u0644\u0627\u0646\u0647} = \\text{\u0627\u0635\u0644 \u0628\u062f\u0647\u06cc} \\times \\text{\u0646\u0631\u062e \u0628\u0647\u0631\u0647 \u0633\u0627\u0644\u0627\u0646\u0647}\n\\]\n\n---\n\n### \u0645\u062b\u0627\u0644: \n\u0627\u06af\u0631 \u0634\u0631\u06a9\u062a\u06cc \u0648\u0627\u0645\u06cc \u0628\u0647 \u0645\u0628\u0644\u063a \u06f1\u06f0\u06f0 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u0631\u06cc\u0627\u0644 \u0628\u0627 \u0646\u0631\u062e \u0628\u0647\u0631\u0647 \u0633\u0627\u0644\u0627\u0646\u0647 \u06f1\u06f0\u066a \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u062f\u060c \u0647\u0632\u06cc\u0646\u0647 \u0628\u0647\u0631\u0647 \u0633\u0627\u0644\u0627\u0646\u0647 \u0622\u0646 \u0628\u0631\u0627\u0628\u0631 \u0627\u0633\u062a \u0628\u0627: \n\\[ \n100,000,000 \\times 10\\% = 10,000,000 \\text{ \u0631\u06cc\u0627\u0644}\n\\]\n\n---\n\n\u062f\u0631 \u0635\u0648\u0631\u062a \u0646\u06cc\u0627\u0632\u060c \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0645 \u0627\u0646\u0648\u0627\u0639 \u0645\u062d\u0627\u0633\u0628\u0627\u062a \u0647\u0632\u06cc\u0646\u0647 \u0628\u0647\u0631\u0647 (\u0645\u062b\u0644 \u0628\u0647\u0631\u0647 \u0645\u0631\u06a9\u0628\u060c \u0628\u0647\u0631\u0647 \u0645\u0648\u062b\u0631) \u06cc\u0627 \u0646\u06a9\u0627\u062a \u0645\u062f\u06cc\u0631\u06cc\u062a\u06cc \u062f\u0631\u0628\u0627\u0631\u0647 \u06a9\u0646\u062a\u0631\u0644 \u0647\u0632\u06cc\u0646\u0647 \u0628\u0647\u0631\u0647 \u0631\u0627 \u0647\u0645 \u0628\u0631\u0627\u06cc\u062a\u0627\u0646 \u062a\u0648\u0636\u06cc\u062d \u062f\u0647\u0645.\nAssistant: (\u0627\u0633\u062a\u0647\u0644\u0627\u06a9 \u0635\u0631\u0641) \u0686\u06cc\u0633\u062a \u061f\nUser: *\u0627\u0633\u062a\u0647\u0644\u0627\u06a9 \u0635\u0631\u0641 (Additional Paid-in Capital \u06cc\u0627 Paid-in Capital in Excess of Par)* \u0686\u06cc\u0633\u062a\u061f\n\n\u062f\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0648 \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc\u060c \u0627\u0635\u0637\u0644\u0627\u062d *\u0627\u0633\u062a\u0647\u0644\u0627\u06a9 \u0635\u0631\u0641* \u0628\u0647 \u0645\u0639\u0646\u0627\u06cc \u0645\u0646\u0641\u06cc \u06cc\u0627 \u0628\u0631\u062f\u0627\u0634\u062a \u0646\u0627\u0634\u06cc \u0627\u0632 \u06a9\u0627\u0647\u0634 \u0627\u0631\u0632\u0634 \u06cc\u06a9 \u062f\u0627\u0631\u0627\u06cc\u06cc \u0646\u06cc\u0633\u062a\u061b \u0628\u0644\u06a9\u0647 \u062f\u0631 \u0628\u0631\u062e\u06cc \u0645\u062a\u0648\u0646 \u0645\u0627\u0644\u06cc \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0628\u0647 \u00ab\u0635\u0631\u0641 \u0627\u0646\u062a\u0634\u0627\u0631 \u0633\u0647\u0627\u0645\u00bb \u06cc\u0627 \u00ab\u0633\u0648\u062f \u062d\u0627\u0635\u0644 \u0627\u0632 \u0641\u0631\u0648\u0634 \u0633\u0647\u0627\u0645 \u0628\u0647 \u0642\u06cc\u0645\u062a\u06cc \u0628\u0627\u0644\u0627\u062a\u0631 \u0627\u0632 \u0627\u0631\u0632\u0634 \u0627\u0633\u0645\u06cc\u00bb \u0627\u0634\u0627\u0631\u0647 \u06a9\u0646\u062f. \u0627\u0645\u0627 \u0627\u06af\u0631 \u0645\u0646\u0638\u0648\u0631\u062a\u0627\u0646 \u062f\u0642\u06cc\u0642\u0627\u064b \u00ab\u0627\u0633\u062a\u0647\u0644\u0627\u06a9\u00bb \u0627\u0633\u062a\u060c \u0627\u06cc\u0646 \u0645\u0641\u0647\u0648\u0645 \u0628\u0627 \u00ab\u0627\u0633\u062a\u0647\u0644\u0627\u06a9 \u0635\u0631\u0641\u00bb \u062a\u0641\u0627\u0648\u062a \u062f\u0627\u0631\u062f.\n\n---\n\n### \u0627\u06af\u0631 \u0645\u0646\u0638\u0648\u0631\u062a\u0627\u0646 \u00ab\u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u0648\u0627\u0698\u0647 \u0627\u0633\u062a\u0647\u0644\u0627\u06a9 \u0635\u0631\u0641\u00bb \u0628\u0647 \u0639\u0646\u0648\u0627\u0646:\n\n- *\u0635\u0631\u0641 \u0627\u0646\u062a\u0634\u0627\u0631 \u0633\u0647\u0627\u0645 (Share Premium \u06cc\u0627 Additional Paid-in Capital):* \n \u062a\u0641\u0627\u0648\u062a \u0628\u06cc\u0646 \u0642\u06cc\u0645\u062a \u0641\u0631\u0648\u0634 \u0633\u0647\u0627\u0645 \u0648 \u0627\u0631\u0632\u0634 \u0627\u0633\u0645\u06cc \u0622\u0646 \u0627\u0633\u062a \u06a9\u0647 \u0628\u0647\u200c\u0639\u0646\u0648\u0627\u0646 \u00ab\u0627\u0636\u0627\u0641\u0647 \u0633\u0631\u0645\u0627\u06cc\u0647\u00bb \u062f\u0631 \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u062b\u0628\u062a \u0645\u06cc\u200c\u0634\u0648\u062f. \u0628\u0631\u0627\u06cc \u0645\u062b\u0627\u0644 \u0627\u06af\u0631 \u0633\u0647\u0627\u0645 \u0628\u0627 \u0627\u0631\u0632\u0634 \u0627\u0633\u0645\u06cc \u06f1\u06f0\u06f0\u06f0 \u0631\u06cc\u0627\u0644\u060c \u0628\u0647 \u0642\u06cc\u0645\u062a \u06f1\u06f5\u06f0\u06f0 \u0631\u06cc\u0627\u0644 \u0641\u0631\u0648\u062e\u062a\u0647 \u0634\u0648\u062f\u060c \u06f5\u06f0\u06f0 \u0631\u06cc\u0627\u0644 \u0645\u0627\u0632\u0627\u062f \u0628\u0647\u200c\u0639\u0646\u0648\u0627\u0646 \u0635\u0631\u0641 \u0627\u0646\u062a\u0634\u0627\u0631 \u0633\u0647\u0627\u0645 \u0628\u0647 \u062d\u0633\u0627\u0628 \u0633\u0631\u0645\u0627\u06cc\u0647 \u0627\u0636\u0627\u0641\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f.\n\n- *\u0627\u0633\u062a\u0647\u0644\u0627\u06a9 (Depreciation):* \n \u06a9\u0627\u0647\u0634 \u062a\u062f\u0631\u06cc\u062c\u06cc \u0627\u0631\u0632\u0634 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc \u062b\u0627\u0628\u062a \u0645\u0634\u0647\u0648\u062f \u0645\u0627\u0646\u0646\u062f \u0633\u0627\u062e\u062a\u0645\u0627\u0646\u060c \u0645\u0627\u0634\u06cc\u0646\u200c\u0622\u0644\u0627\u062a \u0648 \u062a\u062c\u0647\u06cc\u0632\u0627\u062a \u062f\u0631 \u0637\u0648\u0644 \u0632\u0645\u0627\u0646 \u0628\u0647 \u062f\u0644\u06cc\u0644 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0648 \u0641\u0631\u0633\u0648\u062f\u06af\u06cc \u0627\u0633\u062a.\n\n---\n\n### \u062a\u0639\u0627\u0631\u06cc\u0641 \u062f\u0642\u06cc\u0642:\n\n| \u0627\u0635\u0637\u0644\u0627\u062d | \u062a\u0639\u0631\u06cc\u0641 |\n|-----------------------|-------------------------------------------------|\n| \u0627\u0633\u062a\u0647\u0644\u0627\u06a9 (Depreciation) | \u062a\u062e\u0635\u06cc\u0635 \u0647\u0632\u06cc\u0646\u0647 \u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645\u200c\u0634\u062f\u0647 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc \u062b\u0627\u0628\u062a \u062f\u0631 \u0637\u0648\u0644 \u0639\u0645\u0631 \u0645\u0641\u06cc\u062f \u0622\u0646\u0647\u0627. |\n| \u0635\u0631\u0641 \u0627\u0646\u062a\u0634\u0627\u0631 \u0633\u0647\u0627\u0645 (Additional Paid-in Capital) | \u0645\u0628\u0644\u063a \u0627\u0636\u0627\u0641\u06cc \u067e\u0631\u062f\u0627\u062e\u062a \u0634\u062f\u0647 \u062a\u0648\u0633\u0637 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u0627\u0646 \u0628\u06cc\u0634 \u0627\u0632 \u0627\u0631\u0632\u0634 \u0627\u0633\u0645\u06cc \u0633\u0647\u0627\u0645. |\n\n---\n\n### \u0627\u06af\u0631 \u0645\u0646\u0638\u0648\u0631 \u0634\u0645\u0627 \u00ab\u0627\u0633\u062a\u0647\u0644\u0627\u06a9 \u0635\u0631\u0641\u00bb \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u06a9\u0627\u0647\u0634 \u0627\u0631\u0632\u0634 \u0635\u0631\u0641 \u06cc\u06a9 \u062f\u0627\u0631\u0627\u06cc\u06cc \u0627\u0633\u062a\u060c \u0686\u0646\u06cc\u0646 \u0627\u0635\u0637\u0644\u0627\u062d\u06cc \u062f\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f \u0648\u062c\u0648\u062f \u0646\u062f\u0627\u0631\u062f \u0648 \u0627\u062d\u062a\u0645\u0627\u0644\u0627\u064b \u0645\u0641\u0647\u0648\u0645 \u0634\u0645\u0627 \u00ab\u0627\u0633\u062a\u0647\u0644\u0627\u06a9\u00bb \u0645\u0639\u0645\u0648\u0644\u06cc \u06cc\u0627 \u00ab\u06a9\u0627\u0647\u0634 \u0627\u0631\u0632\u0634 \u062f\u0627\u0631\u0627\u06cc\u06cc\u00bb \u0627\u0633\u062a.\n\n---\n\n\u0627\u06af\u0631 \u0645\u0646\u0638\u0648\u0631\u062a\u0627\u0646 \u0686\u06cc\u0632 \u062e\u0627\u0635\u06cc \u0627\u0633\u062a \u06cc\u0627 \u0648\u0627\u0698\u0647 \u0627\u0632 \u0646\u0638\u0631 \u0634\u0645\u0627 \u06a9\u0627\u0631\u0628\u0631\u062f \u0645\u062a\u0641\u0627\u0648\u062a\u06cc \u062f\u0627\u0631\u062f\u060c \u0644\u0637\u0641\u0627\u064b \u0628\u06cc\u0634\u062a\u0631 \u062a\u0648\u0636\u06cc\u062d \u062f\u0647\u06cc\u062f \u062a\u0627 \u062f\u0642\u06cc\u0642\u200c\u062a\u0631 \u0631\u0627\u0647\u0646\u0645\u0627\u06cc\u06cc \u06a9\u0646\u0645. \u0647\u0645\u0686\u0646\u06cc\u0646 \u0627\u06af\u0631 \u0645\u06cc\u200c\u062e\u0648\u0627\u0647\u06cc\u062f \u062f\u0631\u0628\u0627\u0631\u0647 \u0631\u0648\u0634\u200c\u0647\u0627\u06cc \u0627\u0633\u062a\u0647\u0644\u0627\u06a9\u060c \u0635\u0631\u0641 \u0627\u0646\u062a\u0634\u0627\u0631 \u0633\u0647\u0627\u0645 \u06cc\u0627 \u06a9\u0627\u0647\u0634 \u0627\u0631\u0632\u0634 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627 \u0628\u06cc\u0634\u062a\u0631 \u0628\u062f\u0627\u0646\u06cc\u062f\u060c \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0645 \u062a\u0648\u0636\u06cc\u062d\u0627\u062a \u06a9\u0627\u0645\u0644\u200c\u062a\u0631\u06cc \u0627\u0631\u0627\u0626\u0647 \u062f\u0647\u0645.\nAssistant: \u0645\u0646\u0638\u0648\u0631\u0645 \u0627\u0633\u062a\u0647\u0644\u0627\u06a9 \u0635\u0631\u0641 \u062f\u0631 \u0645\u0648\u0631\u062f \u0627\u0648\u0631\u0627\u0642 \u0642\u0631\u0636\u0647 \u0627\u0633\u062a\nUser: \u0627\u0633\u062a\u0647\u0644\u0627\u06a9 (Amortization of Bond Premium) \u062f\u0631 \u0645\u0648\u0631\u062f \u0627\u0648\u0631\u0627\u0642 \u0642\u0631\u0636\u0647 \u0628\u0647 \u0645\u0639\u0646\u06cc \u062a\u062f\u0631\u06cc\u062c\u06cc \u06a9\u0627\u0647\u0634 \u06cc\u0627 \u062a\u062e\u0635\u06cc\u0635 \u0645\u0628\u0644\u063a \u0635\u0631\u0641\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0646\u0627\u0634\u0631 \u0627\u0648\u0631\u0627\u0642 \u0642\u0631\u0636\u0647 \u0647\u0646\u06af\u0627\u0645 \u0627\u0646\u062a\u0634\u0627\u0631 \u0627\u0648\u0631\u0627\u0642 \u0628\u0627 \u0642\u06cc\u0645\u062a\u06cc \u0628\u0627\u0644\u0627\u062a\u0631 \u0627\u0632 \u0627\u0631\u0632\u0634 \u0627\u0633\u0645\u06cc (\u0628\u06cc\u0634 \u0627\u0632 \u0645\u0642\u062f\u0627\u0631 \u0627\u0635\u0644\u06cc \u0627\u0648\u0631\u0627\u0642) \u062f\u0631\u06cc\u0627\u0641\u062a \u06a9\u0631\u062f\u0647 \u0627\u0633\u062a.\n\n---\n\n### \u062a\u0648\u0636\u06cc\u062d \u0628\u06cc\u0634\u062a\u0631:\n\n- \u0648\u0642\u062a\u06cc \u0627\u0648\u0631\u0627\u0642 \u0642\u0631\u0636\u0647 \u0628\u0647 *\u0642\u06cc\u0645\u062a \u0628\u0627\u0644\u0627\u062a\u0631 \u0627\u0632 \u0627\u0631\u0632\u0634 \u0627\u0633\u0645\u06cc* \u0641\u0631\u0648\u062e\u062a\u0647 \u0645\u06cc\u200c\u0634\u0648\u0646\u062f\u060c \u0628\u0647 \u062a\u0641\u0627\u0648\u062a \u0628\u06cc\u0646 \u0645\u0628\u0644\u063a \u062f\u0631\u06cc\u0627\u0641\u062a\u06cc \u0648 \u0627\u0631\u0632\u0634 \u0627\u0633\u0645\u06cc \u00ab\u0635\u0631\u0641 \u0627\u0648\u0631\u0627\u0642\u00bb \u06cc\u0627 \u00abBond Premium\u00bb \u06af\u0641\u062a\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f. \n- \u0627\u06cc\u0646 \u0645\u0628\u0644\u063a \u0635\u0631\u0641 \u0628\u0627\u06cc\u062f \u062f\u0631 \u0637\u0648\u0644 \u0645\u062f\u062a \u0627\u0639\u062a\u0628\u0627\u0631 \u0627\u0648\u0631\u0627\u0642 (\u0639\u0645\u0631 \u0627\u0648\u0631\u0627\u0642) \u0628\u0647\u200c \u0635\u0648\u0631\u062a \u062a\u062f\u0631\u06cc\u062c\u06cc \u0645\u0633\u062a\u0647\u0644\u06a9 \u0634\u0648\u062f (\u06a9\u0633\u0631 \u06af\u0631\u062f\u062f) \u062a\u0627 \u062f\u0631 \u067e\u0627\u06cc\u0627\u0646 \u0627\u0631\u0632\u0634 \u0627\u0648\u0631\u0627\u0642 \u0628\u0631\u0627\u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0633\u0645\u06cc \u0622\u0646 \u0634\u0648\u062f.\n\n---\n\n### \u0646\u062d\u0648\u0647 \u062b\u0628\u062a \u0627\u0633\u062a\u0647\u0644\u0627\u06a9 \u0635\u0631\u0641 \u0627\u0648\u0631\u0627\u0642 \u0642\u0631\u0636\u0647:\n\n- \u0645\u0628\u0644\u063a \u0635\u0631\u0641 \u0628\u0647 \u0645\u0631\u0648\u0631 \u0627\u0632 \u00ab\u067e\u0631\u06cc\u0645\u06cc\u0648\u0645 \u0627\u0648\u0631\u0627\u0642\u00bb \u06a9\u0633\u0631 \u0634\u062f\u0647 \u0648 \u0647\u0632\u06cc\u0646\u0647 \u0628\u0647\u0631\u0647 \u0648\u0627\u0642\u0639\u06cc (Effective Interest Expense) \u06a9\u0627\u0647\u0634 \u0645\u06cc\u200c\u06cc\u0627\u0628\u062f. \n- \u0627\u06cc\u0646 \u0627\u0633\u062a\u0647\u0644\u0627\u06a9 \u0628\u0627\u0639\u062b \u0645\u06cc\u200c\u0634\u0648\u062f \u0647\u0632\u06cc\u0646\u0647 \u0628\u0647\u0631\u0647 \u06af\u0632\u0627\u0631\u0634 \u0634\u062f\u0647 \u062f\u0631 \u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646 \u06a9\u0645\u062a\u0631 \u0627\u0632 \u0646\u0631\u062e \u0628\u0647\u0631\u0647 \u0627\u0633\u0645\u06cc \u0627\u0648\u0631\u0627\u0642 \u0628\u0627\u0634\u062f\u060c \u0632\u06cc\u0631\u0627 \u0646\u0627\u0634\u0631 \u0627\u0648\u0631\u0627\u0642 \u062c\u0631\u06cc\u0645\u0647 (\u0635\u0631\u0641) \u062f\u0631\u06cc\u0627\u0641\u062a\u06cc \u0647\u0646\u06af\u0627\u0645 \u0627\u0646\u062a\u0634\u0627\u0631 \u0631\u0627 \u0628\u0647 \u062a\u062f\u0631\u06cc\u062c \u0628\u0647 \u062f\u0631\u0622\u0645\u062f\u0647\u0627\u06cc \u0628\u0647\u0631\u0647\u200c\u0627\u0634 \u0627\u0636\u0627\u0641\u0647 \u0645\u06cc\u200c\u06a9\u0646\u062f.\n\n---\n\n### \u0631\u0648\u0634\u200c\u0647\u0627\u06cc \u0645\u0639\u0645\u0648\u0644 \u0627\u0633\u062a\u0647\u0644\u0627\u06a9 \u0635\u0631\u0641:\n\n1. *\u0631\u0648\u0634 \u0628\u0647\u0631\u0647 \u0645\u0648\u062b\u0631 (Effective Interest Method):* \n - \u0647\u0632\u06cc\u0646\u0647 \u0628\u0647\u0631\u0647 \u0648\u0627\u0642\u0639\u06cc \u0628\u0627 \u0636\u0631\u0628 \u0646\u0631\u062e \u0628\u0647\u0631\u0647 \u0645\u0648\u062b\u0631 \u062f\u0631 \u0645\u0628\u0644\u063a \u062b\u0628\u062a \u0634\u062f\u0647 \u0627\u0648\u0631\u0627\u0642 \u062f\u0631 \u0647\u0631 \u062f\u0648\u0631\u0647 \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f. \n - \u0627\u0633\u062a\u0647\u0644\u0627\u06a9 \u0635\u0631\u0641 \u0628\u0631\u0627\u0628\u0631 \u062a\u0641\u0627\u0636\u0644 \u0647\u0632\u06cc\u0646\u0647 \u0628\u0647\u0631\u0647 \u0627\u0633\u0645\u06cc \u0648 \u0645\u0648\u062b\u0631 \u062e\u0648\u0627\u0647\u062f \u0628\u0648\u062f.\n\n2. *\u0631\u0648\u0634 \u062e\u0637 \u0645\u0633\u062a\u0642\u06cc\u0645 (Straight-Line Method):* \n - \u0635\u0631\u0641 \u0628\u0647 \u0635\u0648\u0631\u062a \u0645\u0633\u0627\u0648\u06cc \u062f\u0631 \u0647\u0631 \u062f\u0648\u0631\u0647 \u0627\u0633\u062a\u0647\u0644\u0627\u06a9 \u0645\u06cc\u200c\u0634\u0648\u062f (\u06a9\u0645\u062a\u0631 \u062f\u0642\u06cc\u0642 \u0627\u0645\u0627 \u0633\u0627\u062f\u0647\u200c\u062a\u0631).\n\n---\n\n### \u0645\u062b\u0627\u0644:\n\n- \u0627\u0631\u0632\u0634 \u0627\u0633\u0645\u06cc \u0627\u0648\u0631\u0627\u0642: 1,000,000 \u0631\u06cc\u0627\u0644 \n- \u0642\u06cc\u0645\u062a \u0627\u0646\u062a\u0634\u0627\u0631: 1,050,000 \u0631\u06cc\u0627\u0644 (\u06cc\u0639\u0646\u06cc 50,000 \u0631\u06cc\u0627\u0644 \u0635\u0631\u0641 \u06cc\u0627 \u067e\u0631\u06cc\u0645\u06cc\u0648\u0645) \n- \u0645\u062f\u062a \u0627\u0648\u0631\u0627\u0642: 5 \u0633\u0627\u0644\n\n\u0627\u06af\u0631 \u0627\u0632 \u0631\u0648\u0634 \u062e\u0637 \u0645\u0633\u062a\u0642\u06cc\u0645 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0634\u0648\u062f\u060c \u0647\u0631 \u0633\u0627\u0644 10,000 \u0631\u06cc\u0627\u0644 \u0627\u0632 \u0635\u0631\u0641 \u0627\u0648\u0631\u0627\u0642 \u0645\u0633\u062a\u0647\u0644\u06a9 \u0645\u06cc\u200c\u0634\u0648\u062f \u0648 \u0647\u0632\u06cc\u0646\u0647 \u0628\u0647\u0631\u0647 \u06af\u0632\u0627\u0631\u0634 \u0634\u062f\u0647 \u062a\u0639\u062f\u06cc\u0644 \u0645\u06cc\u200c\u0634\u0648\u062f.\n\n---\n\n### \u0646\u062a\u06cc\u062c\u0647:\n\n\u0627\u0633\u062a\u0647\u0644\u0627\u06a9 \u0635\u0631\u0641 \u0627\u0648\u0631\u0627\u0642 \u0642\u0631\u0636\u0647 \u0628\u0627\u0639\u062b \u06a9\u0627\u0647\u0634 \u062a\u062f\u0631\u06cc\u062c\u06cc \u067e\u0631\u06cc\u0645\u06cc\u0648\u0645 \u0627\u0648\u0631\u0627\u0642 \u062f\u0631 \u062f\u0641\u0627\u062a\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u06cc\u200c\u0634\u0648\u062f \u0648 \u0647\u0632\u06cc\u0646\u0647 \u0628\u0647\u0631\u0647 \u0648\u0627\u0642\u0639\u06cc \u06af\u0632\u0627\u0631\u0634 \u0634\u062f\u0647 \u062f\u0631 \u0637\u0648\u0644 \u0639\u0645\u0631 \u0627\u0648\u0631\u0627\u0642 \u0631\u0627 \u062a\u0639\u062f\u06cc\u0644 \u0645\u06cc\u200c\u06a9\u0646\u062f\u060c \u062a\u0627 \u062f\u0631 \u067e\u0627\u06cc\u0627\u0646 \u062f\u0648\u0631\u0647 \u0627\u0631\u0632\u0634 \u062f\u0641\u062a\u0631\u06cc \u0627\u0648\u0631\u0627\u0642 \u0628\u0647 \u0627\u0631\u0632\u0634 \u0627\u0633\u0645\u06cc \u0646\u0632\u062f\u06cc\u06a9 \u0634\u0648\u062f.\n\n\u0627\u06af\u0631 \u0628\u062e\u0648\u0627\u0647\u06cc\u062f\u060c \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0645 \u0646\u0645\u0648\u0646\u0647 \u0633\u0646\u062f \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0648 \u0645\u062b\u0627\u0644 \u0639\u062f\u062f\u06cc \u062f\u0642\u06cc\u0642\u200c\u062a\u0631 \u0628\u0631\u0627\u06cc \u0627\u0633\u062a\u0647\u0644\u0627\u06a9 \u0635\u0631\u0641 \u0627\u0648\u0631\u0627\u0642 \u0642\u0631\u0636\u0647 \u0647\u0645 \u0627\u0631\u0627\u0626\u0647 \u062f\u0647\u0645.\nAssistant: \u0628\u0631\u0627\u06cc \u0631\u0648\u0634 \u0628\u0647\u0631\u0647 \u0645\u0648\u062b\u0631 \u0647\u0645 \u06cc\u0647 \u0645\u062b\u0627\u0644 \u062d\u0644 \u06a9\u0646\nUser: \u0627\u0644\u0628\u062a\u0647! \u062f\u0631 \u0627\u062f\u0627\u0645\u0647 \u06cc\u06a9 \u0645\u062b\u0627\u0644 \u0639\u062f\u062f\u06cc \u0633\u0627\u062f\u0647 \u0628\u0631\u0627\u06cc \u0645\u062d\u0627\u0633\u0628\u0647 \u0627\u0633\u062a\u0647\u0644\u0627\u06a9 \u0635\u0631\u0641 \u0627\u0648\u0631\u0627\u0642 \u0642\u0631\u0636\u0647 \u0628\u0627 \u0631\u0648\u0634 \u0628\u0647\u0631\u0647 \u0645\u0648\u062b\u0631 \u0622\u0648\u0631\u062f\u0647 \u0634\u062f\u0647 \u0627\u0633\u062a.\n\n---\n\n### \u0641\u0631\u0636\u06cc\u0627\u062a:\n\n- \u0627\u0631\u0632\u0634 \u0627\u0633\u0645\u06cc \u0627\u0648\u0631\u0627\u0642: 1,000,000 \u0631\u06cc\u0627\u0644 \n- \u0642\u06cc\u0645\u062a \u0627\u0646\u062a\u0634\u0627\u0631 \u0627\u0648\u0631\u0627\u0642: 1,050,000 \u0631\u06cc\u0627\u0644 (\u0628\u0646\u0627\u0628\u0631\u0627\u06cc\u0646 \u0635\u0631\u0641 \u0627\u0648\u0631\u0627\u0642 50,000 \u0631\u06cc\u0627\u0644 \u0627\u0633\u062a) \n- \u0646\u0631\u062e \u0628\u0647\u0631\u0647 \u0627\u0633\u0645\u06cc \u0627\u0648\u0631\u0627\u0642: 10% \u0633\u0627\u0644\u0627\u0646\u0647 \n- \u0646\u0631\u062e \u0628\u0647\u0631\u0647 \u0645\u0648\u062b\u0631: 8% \u0633\u0627\u0644\u0627\u0646\u0647 (\u0645\u062b\u0644\u0627\u064b \u0628\u0647 \u062f\u0644\u06cc\u0644 \u0634\u0631\u0627\u06cc\u0637 \u0628\u0627\u0632\u0627\u0631 \u0648 \u0642\u06cc\u0645\u062a \u0627\u0646\u062a\u0634\u0627\u0631 \u0628\u06cc\u0634\u062a\u0631) \n- \u0645\u062f\u062a \u0627\u0648\u0631\u0627\u0642: 5 \u0633\u0627\u0644 \n- \u067e\u0631\u062f\u0627\u062e\u062a \u0628\u0647\u0631\u0647 \u0633\u0627\u0644\u0627\u0646\u0647 \u0627\u0646\u062c\u0627\u0645 \u0645\u06cc\u200c\u0634\u0648\u062f \n\n---\n\n### \u06af\u0627\u0645\u200c\u0647\u0627\u06cc \u0645\u062d\u0627\u0633\u0628\u0647 \u0628\u0627 \u0631\u0648\u0634 \u0628\u0647\u0631\u0647 \u0645\u0648\u062b\u0631:\n\n| \u0633\u0627\u0644 | \u0627\u0631\u0632\u0634 \u062f\u0641\u062a\u0631\u06cc \u0627\u0648\u0644 \u062f\u0648\u0631\u0647 (\u0631\u06cc\u0627\u0644) | \u0628\u0647\u0631\u0647 \u0645\u0648\u062b\u0631 (8%) (\u0631\u06cc\u0627\u0644) | \u0628\u0647\u0631\u0647 \u0627\u0633\u0645\u06cc (10%) (\u0631\u06cc\u0627\u0644) | \u0627\u0633\u062a\u0647\u0644\u0627\u06a9 \u0635\u0631\u0641 (\u0628\u062f\u0647\u06cc \u0628\u0647\u0631\u0647) = \u0628\u0647\u0631\u0647 \u0645\u0648\u062b\u0631 - \u0628\u0647\u0631\u0647 \u0627\u0633\u0645\u06cc (\u0631\u06cc\u0627\u0644) | \u0627\u0631\u0632\u0634 \u062f\u0641\u062a\u0631\u06cc \u067e\u0627\u06cc\u0627\u0646 \u062f\u0648\u0631\u0647 (\u0631\u06cc\u0627\u0644) |\n|-|-|-|-|-|-|\n| 0 (\u0627\u0646\u062a\u0634\u0627\u0631) | 1,050,000 | - | - | - | 1,050,000 |\n| 1 | 1,050,000 | 1,050,000 \u00d7 8% = 84,000 | 1,000,000 \u00d7 10% = 100,000 | 84,000 - 100,000 = -16,000 (\u06a9\u0627\u0647\u0634 \u0635\u0631\u0641) | 1,050,000 - 16,000 = 1,034,000 |\n| 2 | 1,034,000 | 1,034,000 \u00d7 8% = 82,720 | 100,000 | 82,720 - 100,000 = -17,280 | 1,034,000 - 17,280 = 1,016,720 |\n| 3 | 1,016,720 | 1,016,720 \u00d7 8% = 81,338 | 100,000 | 81,338 - 100,000 = -18,662 | 1,016,720 - 18,662 = 998,058 |\n| 4 | 998,058 | 998,058 \u00d7 8% = 79,845 | 100,000 | 79,845 - 100,000 = -20,155 | 998,058 - 20,155 = 977,903 |\n| 5 | 977,903 | 977,903 \u00d7 8% = 78,232 | 100,000 | 78,232 - 100,000 = -21,768 | 977,903 - 21,768 = 956,135 (\u0646\u0632\u062f\u06cc\u06a9 \u0627\u0631\u0632\u0634 \u0627\u0633\u0645\u06cc) |\n\n---\n\n### \u0646\u06a9\u0627\u062a \u0645\u0647\u0645:\n\n- _\u0628\u0627\u0628\u062a \u0627\u0648\u0631\u0627\u0642 \u0642\u0631\u0636\u0647\u060c \u0647\u0632\u06cc\u0646\u0647 \u0628\u0647\u0631\u0647 \u0645\u0648\u062b\u0631 (\u0631\u06cc\u0627\u0644\u06cc \u06a9\u0647 \u0627\u062f\u0627\u0631\u0647 \u0645\u06cc\u200c\u06a9\u0646\u062f) \u0628\u0631\u0627\u0628\u0631 \u0627\u0633\u062a \u0628\u0627 \u0646\u0631\u062e \u0628\u0647\u0631\u0647 \u0645\u0648\u062b\u0631 \u0636\u0631\u0628 \u062f\u0631 \u0627\u0631\u0632\u0634 \u062f\u0641\u062a\u0631\u06cc \u0627\u0628\u062a\u062f\u0627\u06cc\u06cc \u0647\u0631 \u0633\u0627\u0644._ \n- _\u067e\u0631\u062f\u0627\u062e\u062a \u0628\u0647\u0631\u0647 \u0627\u0633\u0645\u06cc \u0628\u0647 \u0635\u0648\u0631\u062a \u062b\u0627\u0628\u062a \u0648 \u0628\u0631\u0627\u0628\u0631 \u0628\u0627 \u0646\u0631\u062e \u0628\u0647\u0631\u0647 \u0627\u0633\u0645\u06cc \u0636\u0631\u0628 \u062f\u0631 \u0627\u0631\u0632\u0634 \u0627\u0633\u0645\u06cc \u062e\u0648\u0627\u0647\u062f \u0628\u0648\u062f._ \n- _\u0627\u0633\u062a\u0647\u0644\u0627\u06a9 \u0635\u0631\u0641 \u0627\u0648\u0631\u0627\u0642 = \u062a\u0641\u0627\u0648\u062a \u0628\u06cc\u0646 \u0628\u0647\u0631\u0647 \u0645\u0648\u062b\u0631 \u0648 \u0628\u0647\u0631\u0647 \u0627\u0633\u0645\u06cc \u0627\u0633\u062a._ \n- _\u0628\u0627 \u0647\u0631 \u062f\u0648\u0631\u0647 \u062f\u0641\u0627\u062a\u0631 \u0628\u0647 \u0633\u0645\u062a \u0627\u0631\u0632\u0634 \u0627\u0633\u0645\u06cc \u0627\u0648\u0631\u0627\u0642 \u062d\u0631\u06a9\u062a \u0645\u06cc\u200c\u06a9\u0646\u062f._ \n- _\u062a\u0648\u062c\u0647:_ \u0628\u0647 \u062e\u0627\u0637\u0631 \u0633\u0627\u062f\u0647\u200c\u0633\u0627\u0632\u06cc \u0645\u062b\u0627\u0644\u060c \u06af\u0627\u0645 \u0622\u062e\u0631 \u0628\u0647 \u0639\u062f\u062f 956,135 \u0631\u0633\u06cc\u062f\u061b \u0628\u0631\u0627\u06cc \u0645\u062b\u0627\u0644\u200c\u0647\u0627\u06cc \u0648\u0627\u0642\u0639\u06cc \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u0628\u06cc\u0634\u062a\u0631 \u062f\u0642\u062a \u0648 \u062a\u0639\u062f\u06cc\u0644 \u0627\u0646\u062c\u0627\u0645 \u0645\u06cc\u200c\u062f\u0647\u0646\u062f \u062a\u0627 \u0622\u062e\u0631 \u0633\u0627\u0644 \u067e\u0646\u062c\u0645 \u0627\u0631\u0632\u0634 \u062f\u0641\u062a\u0631\u06cc \u0628\u0631\u0627\u0628\u0631 \u0628\u0627 \u0627\u0631\u0632\u0634 \u0627\u0633\u0645\u06cc \u0634\u0648\u062f.\n\n---\n\n### \u062b\u0628\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0647\u0631 \u062f\u0648\u0631\u0647:\n\n- \u0628\u062f\u0647\u06a9\u0627\u0631: \u0647\u0632\u06cc\u0646\u0647 \u0628\u0647\u0631\u0647 (\u0628\u0631\u0627\u0628\u0631 \u0628\u0647\u0631\u0647 \u0645\u0648\u062b\u0631) \n- \u0628\u0633\u062a\u0627\u0646\u06a9\u0627\u0631: \u067e\u0631\u062f\u0627\u062e\u062a \u0628\u0647\u0631\u0647 (\u0628\u0631\u0627\u0628\u0631 \u0628\u0647\u0631\u0647 \u0627\u0633\u0645\u06cc) \n- \u0628\u0633\u062a\u0627\u0646\u06a9\u0627\u0631/\u0628\u062f\u0647\u06a9\u0627\u0631: \u0627\u0633\u062a\u0647\u0644\u0627\u06a9 \u0635\u0631\u0641 \u0627\u0648\u0631\u0627\u0642 (\u062a\u0639\u062f\u06cc\u0644 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc) (\u062a\u0641\u0627\u0636\u0644 \u0628\u06cc\u0646 \u0628\u0647\u0631\u0647 \u0645\u0648\u062b\u0631 \u0648 \u0628\u0647\u0631\u0647 \u0627\u0633\u0645\u06cc)\n\n---\n\n\u0627\u06af\u0631 \u0646\u06cc\u0627\u0632 \u0628\u0647 \u062f\u0641\u062a\u0631 \u06a9\u0644 \u06cc\u0627 \u0633\u0646\u062f\u0647\u0627\u06cc \u062f\u0642\u06cc\u0642 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062f\u0627\u0631\u06cc\u062f\u060c \u0628\u06af\u0648 \u062a\u0627 \u0628\u0631\u0627\u062a \u0622\u0645\u0627\u062f\u0647 \u06a9\u0646\u0645.\nAssistant: \u0628\u0627\u0632\u062e\u0631\u06cc\u062f \u0633\u0647\u0627\u0645 \u0645\u0645\u062a\u0627\u0632 \u06cc\u0639\u0646\u06cc \u0686\u0647\nUser: \u0628\u0627\u0632\u062e\u0631\u06cc\u062f \u0633\u0647\u0627\u0645 \u0645\u0645\u062a\u0627\u0632 (Rede Preferred Stock) \u0628\u0647 \u0645\u0639\u0646\u0627\u06cc \u062e\u0631\u06cc\u062f \u0645\u062c\u062f\u062f \u0633\u0647\u0627\u0645 \u0645\u0645\u062a\u0627\u0632 \u0634\u0631\u06a9\u062a \u062a\u0648\u0633\u0637 \u062e\u0648\u062f \u0634\u0631\u06a9\u062a \u0627\u0632 \u0633\u0647\u0627\u0645\u062f\u0627\u0631\u0627\u0646 \u0628\u0639\u062f \u0627\u0632 \u0635\u062f\u0648\u0631 \u0622\u0646\u200c\u0647\u0627 \u0627\u0633\u062a. \n\n### \u0634\u0631\u062d \u0628\u06cc\u0634\u062a\u0631:\n- \u0634\u0631\u06a9\u062a \u0628\u0647 \u0635\u0648\u0631\u062a \u062f\u0627\u0648\u0637\u0644\u0628\u0627\u0646\u0647 \u06cc\u0627 \u0637\u0628\u0642 \u0634\u0631\u0627\u06cc\u0637 \u062a\u0639\u06cc\u06cc\u0646 \u0634\u062f\u0647 \u062f\u0631 \u0627\u0633\u0627\u0633\u0646\u0627\u0645\u0647 \u06cc\u0627 \u0642\u0631\u0627\u0631\u062f\u0627\u062f \u0633\u0647\u0627\u0645 \u0645\u0645\u062a\u0627\u0632\u060c \u0633\u0647\u0627\u0645 \u0641\u0631\u0648\u062e\u062a\u0647 \u0634\u062f\u0647 \u062e\u0648\u062f \u0631\u0627 \u0628\u0627\u0632\u062e\u0631\u06cc\u062f \u0645\u06cc\u200c\u06a9\u0646\u062f.\n- \u0628\u0627\u0632\u062e\u0631\u06cc\u062f \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0628\u0647 \u0635\u0648\u0631\u062a \u0646\u0642\u062f\u06cc\u060c \u0633\u0647\u0627\u0645 \u0639\u0627\u062f\u06cc \u06cc\u0627 \u0633\u0627\u06cc\u0631 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627 \u0627\u0646\u062c\u0627\u0645 \u0634\u0648\u062f.\n- \u0647\u062f\u0641\u200c\u0647\u0627\u06cc \u0628\u0627\u0632\u062e\u0631\u06cc\u062f \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u0634\u0627\u0645\u0644 \u06a9\u0627\u0647\u0634 \u062a\u0639\u062f\u0627\u062f \u0633\u0647\u0627\u0645 \u062f\u0631 \u06af\u0631\u062f\u0634\u060c \u0628\u0647\u0628\u0648\u062f \u0633\u0627\u062e\u062a\u0627\u0631 \u0633\u0631\u0645\u0627\u06cc\u0647\u060c \u0627\u0641\u0632\u0627\u06cc\u0634 \u0633\u0648\u062f \u0647\u0631 \u0633\u0647\u0645 (EPS) \u0648 \u06a9\u0646\u062a\u0631\u0644 \u0628\u06cc\u0634\u062a\u0631 \u0645\u062f\u06cc\u0631\u06cc\u062a \u0628\u0631 \u0633\u0647\u0627\u0645\u062f\u0627\u0631\u0627\u0646 \u0628\u0627\u0634\u062f.\n- \u0628\u0627\u0632\u062e\u0631\u06cc\u062f \u0633\u0647\u0627\u0645 \u0645\u0645\u062a\u0627\u0632 \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u0628\u0627 \u0642\u06cc\u0645\u062a\u06cc \u0628\u0627\u0644\u0627\u062a\u0631 \u0627\u0632 \u0627\u0631\u0632\u0634 \u0627\u0633\u0645\u06cc (\u0642\u06cc\u0645\u062a \u0628\u0627\u0632\u062e\u0631\u06cc\u062f) \u0627\u0646\u062c\u0627\u0645 \u0645\u06cc\u200c\u0634\u0648\u062f \u0648 \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0634\u0627\u0645\u0644 \u067e\u0631\u062f\u0627\u062e\u062a \u0633\u0648\u062f \u0645\u0639\u0648\u0642 \u06cc\u0627 \u062c\u0631\u06cc\u0645\u0647 \u0628\u0627\u0634\u062f.\n- \u067e\u0633 \u0627\u0632 \u0628\u0627\u0632\u062e\u0631\u06cc\u062f\u060c \u0633\u0647\u0627\u0645\u200c\u0647\u0627\u06cc \u0628\u0627\u0632\u062e\u0631\u06cc\u062f \u0634\u062f\u0647 \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0627\u0628\u0637\u0627\u0644 \u0634\u062f\u0647 \u0648 \u0627\u0632 \u06af\u0631\u062f\u0634 \u062e\u0627\u0631\u062c \u0634\u0648\u0646\u062f \u06cc\u0627 \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u0633\u0647\u0627\u0645 \u062e\u0632\u0627\u0646\u0647 \u0646\u06af\u0647\u062f\u0627\u0631\u06cc \u0634\u0648\u0646\u062f.\n\n### \u0627\u0647\u0645\u06cc\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0627\u0632\u062e\u0631\u06cc\u062f \u0633\u0647\u0627\u0645 \u0645\u0645\u062a\u0627\u0632:\n- \u06a9\u0627\u0647\u0634 \u062d\u0642\u0648\u0642 \u0635\u0627\u062d\u0628\u0627\u0646 \u0633\u0647\u0627\u0645 \u0646\u0627\u0634\u06cc \u0627\u0632 \u062e\u0627\u0631\u062c \u0634\u062f\u0646 \u0633\u0647\u0627\u0645 \n- \u062b\u0628\u062a \u0647\u0632\u06cc\u0646\u0647 \u06cc\u0627 \u0633\u0648\u062f \u0646\u0627\u0634\u06cc \u0627\u0632 \u062a\u0641\u0627\u0648\u062a \u0628\u06cc\u0646 \u0642\u06cc\u0645\u062a \u0628\u0627\u0632\u062e\u0631\u06cc\u062f \u0648 \u0627\u0631\u0632\u0634 \u062f\u0641\u062a\u0631\u06cc \u0633\u0647\u0627\u0645 \u062f\u0631 \u0635\u0648\u0631\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \n- \u062a\u0623\u062b\u06cc\u0631 \u0628\u0631 \u0646\u0633\u0628\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0634\u0631\u06a9\u062a \u0648 \u0627\u0631\u0632\u0634 \u0628\u0627\u0632\u0627\u0631 \u0633\u0647\u0627\u0645\n\n\u0627\u06af\u0631 \u0628\u062e\u0648\u0627\u0647\u06cc\u062f\u060c \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0645 \u0646\u0645\u0648\u0646\u0647 \u0633\u0646\u062f \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0627\u0632\u062e\u0631\u06cc\u062f \u0633\u0647\u0627\u0645 \u0645\u0645\u062a\u0627\u0632 \u0648 \u062a\u0623\u062b\u06cc\u0631 \u0622\u0646 \u0628\u0631 \u06af\u0632\u0627\u0631\u0634\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0631\u0627 \u0647\u0645 \u062a\u0648\u0636\u06cc\u062d \u062f\u0647\u0645.\nAssistant: \u0645\u0627\u0632\u0627\u062f \u0628\u0627\u0632\u062e\u0631\u06cc\u062f \u0633\u0647\u0627\u0645 \u06cc\u0639\u0646\u06cc \u0686\u0647\nUser: \u0628\u0627\u0632\u062e\u0631\u06cc\u062f \u0633\u0647\u0627\u0645 (Excess of Redeemed Stock) \u0628\u0647 \u062a\u0641\u0627\u0648\u062a \u0645\u0628\u0644\u063a\u06cc \u06af\u0641\u062a\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f \u06a9\u0647 \u0634\u0631\u06a9\u062a \u0647\u0646\u06af\u0627\u0645 \u0628\u0627\u0632\u062e\u0631\u06cc\u062f \u0633\u0647\u0627\u0645 \u062e\u0648\u062f \u067e\u0631\u062f\u0627\u062e\u062a \u0645\u06cc\u200c\u06a9\u0646\u062f \u0648 \u0645\u0628\u0644\u063a \u0627\u0633\u0645\u06cc \u06cc\u0627 \u0627\u0631\u0632\u0634 \u062f\u0641\u062a\u0631\u06cc \u0622\u0646 \u0633\u0647\u0627\u0645 \u0627\u0633\u062a. \u0628\u0647 \u0639\u0628\u0627\u0631\u062a \u0633\u0627\u062f\u0647\u200c\u062a\u0631\u060c \u0627\u06af\u0631 \u0634\u0631\u06a9\u062a \u0628\u0631\u0627\u06cc \u0628\u0627\u0632\u062e\u0631\u06cc\u062f \u0633\u0647\u0627\u0645 \u0645\u0628\u0644\u063a\u06cc \u0628\u06cc\u0634\u062a\u0631 \u0627\u0632 \u0627\u0631\u0632\u0634 \u0627\u0633\u0645\u06cc \u06cc\u0627 \u0627\u0631\u0632\u0634 \u062f\u0641\u062a\u0631\u06cc \u0633\u0647\u0627\u0645 \u0628\u067e\u0631\u062f\u0627\u0632\u062f\u060c \u0627\u06cc\u0646 \u062a\u0641\u0627\u0648\u062a \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u00ab\u0645\u0627\u0632\u0627\u062f \u0628\u0627\u0632\u062e\u0631\u06cc\u062f\u00bb \u0634\u0646\u0627\u062e\u062a\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f.\n\n---\n\n### \u062a\u0648\u0636\u06cc\u062d \u0628\u06cc\u0634\u062a\u0631:\n\n- *\u0627\u0631\u0632\u0634 \u062f\u0641\u062a\u0631\u06cc \u0633\u0647\u0627\u0645:* \u0645\u0628\u0644\u063a\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0633\u0647\u0627\u0645 \u062f\u0631 \u062f\u0641\u0627\u062a\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0634\u0631\u06a9\u062a \u062b\u0628\u062a \u0634\u062f\u0647 \u0627\u0633\u062a (\u0645\u0639\u0645\u0648\u0644\u0627\u064b \u0627\u0631\u0632\u0634 \u0627\u0633\u0645\u06cc \u0628\u0647 \u0627\u0636\u0627\u0641\u0647 \u0635\u0631\u0641 \u0627\u0646\u062a\u0634\u0627\u0631 \u06cc\u0627 \u0645\u0627\u0632\u0627\u062f \u0633\u0631\u0645\u0627\u06cc\u0647). \n- *\u0642\u06cc\u0645\u062a \u0628\u0627\u0632\u062e\u0631\u06cc\u062f:* \u0645\u0628\u0644\u063a\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0634\u0631\u06a9\u062a \u0628\u0647 \u0633\u0647\u0627\u0645\u062f\u0627\u0631\u0627\u0646 \u067e\u0631\u062f\u0627\u062e\u062a \u0645\u06cc\u200c\u06a9\u0646\u062f \u062a\u0627 \u0633\u0647\u0627\u0645 \u0631\u0627 \u0627\u0632 \u0622\u0646\u0647\u0627 \u067e\u0633 \u0628\u06af\u06cc\u0631\u062f. \n- *\u0645\u0627\u0632\u0627\u062f \u0628\u0627\u0632\u062e\u0631\u06cc\u062f = \u0642\u06cc\u0645\u062a \u0628\u0627\u0632\u062e\u0631\u06cc\u062f \u2013 \u0627\u0631\u0632\u0634 \u062f\u0641\u062a\u0631\u06cc \u0633\u0647\u0627\u0645*\n\n---\n\n### \u0627\u0647\u0645\u06cc\u062a \u0648 \u062b\u0628\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0632\u0627\u062f \u0628\u0627\u0632\u062e\u0631\u06cc\u062f:\n\n- \u0627\u06cc\u0646 \u0645\u0627\u0632\u0627\u062f \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u0647\u0632\u06cc\u0646\u0647\u200c\u0627\u06cc \u0628\u0631\u0627\u06cc \u0634\u0631\u06a9\u062a \u0645\u062d\u0633\u0648\u0628 \u0645\u06cc\u200c\u0634\u0648\u062f \u0648 \u062f\u0631 \u06af\u0632\u0627\u0631\u0634\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u062a\u062d\u062a \u062d\u0633\u0627\u0628 \u00ab\u06a9\u0627\u0647\u0634 \u0633\u0631\u0645\u0627\u06cc\u0647\u00bb \u06cc\u0627 \u062f\u0631 \u0628\u0631\u062e\u06cc \u0645\u0648\u0627\u0631\u062f \u00ab\u0647\u0632\u06cc\u0646\u0647 \u0646\u0627\u0634\u06cc \u0627\u0632 \u0628\u0627\u0632\u062e\u0631\u06cc\u062f \u0633\u0647\u0627\u0645\u00bb \u062b\u0628\u062a \u0645\u06cc\u200c\u0634\u0648\u062f. \n- \u0627\u06af\u0631 \u0645\u0627\u0632\u0627\u062f \u0628\u0627\u0632\u062e\u0631\u06cc\u062f \u0632\u06cc\u0627\u062f \u0628\u0627\u0634\u062f\u060c \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u062a\u0623\u062b\u06cc\u0631 \u0645\u0646\u0641\u06cc \u0628\u0631 \u0633\u0648\u062f\u0622\u0648\u0631\u06cc \u0648 \u062d\u0642\u0648\u0642 \u0635\u0627\u062d\u0628\u0627\u0646 \u0633\u0647\u0627\u0645 \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u062f. \n- \u062b\u0628\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0622\u0646 \u0628\u0647 \u0633\u06cc\u0627\u0633\u062a\u200c\u0647\u0627\u06cc \u0634\u0631\u06a9\u062a \u0648 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0633\u062a\u06af\u06cc \u062f\u0627\u0631\u062f.\n\n---\n\n### \u0646\u0645\u0648\u0646\u0647 \u0633\u0627\u062f\u0647 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0632\u0627\u062f \u0628\u0627\u0632\u062e\u0631\u06cc\u062f:\n\n- \u0641\u0631\u0636 \u06a9\u0646\u06cc\u062f \u0627\u0631\u0632\u0634 \u062f\u0641\u062a\u0631\u06cc \u0647\u0631 \u0633\u0647\u0645 \u06f1,\u06f0\u06f0\u06f0 \u0631\u06cc\u0627\u0644 \u0628\u0627\u0634\u062f \u0648 \u0634\u0631\u06a9\u062a \u0633\u0647\u0627\u0645\u06cc \u0631\u0627 \u0628\u0647 \u0645\u0628\u0644\u063a \u06f1,\u06f2\u06f0\u06f0 \u0631\u06cc\u0627\u0644 \u0628\u0627\u0632\u062e\u0631\u06cc\u062f \u06a9\u0646\u062f. \n- \u0645\u0628\u0644\u063a \u06f2\u06f0\u06f0 \u0631\u06cc\u0627\u0644 \u062a\u0641\u0627\u0648\u062a\u060c \u0645\u0627\u0632\u0627\u062f \u0628\u0627\u0632\u062e\u0631\u06cc\u062f \u0627\u0633\u062a \u06a9\u0647 \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u0647\u0632\u06cc\u0646\u0647 \u062a\u0644\u0642\u06cc \u0634\u062f\u0647 \u0648 \u062d\u0633\u0627\u0628 \u0630\u062e\u06cc\u0631\u0647 \u0633\u0631\u0645\u0627\u06cc\u0647 \u06cc\u0627 \u0647\u0632\u06cc\u0646\u0647 \u0628\u0627\u0632\u062e\u0631\u06cc\u062f \u06a9\u0627\u0647\u0634 \u0645\u06cc\u200c\u06cc\u0627\u0628\u062f.\n\n---\n\n\u0627\u06af\u0631 \u0646\u06cc\u0627\u0632 \u062f\u0627\u0631\u06cc\u062f\u060c \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0645 \u0646\u0645\u0648\u0646\u0647 \u0633\u0646\u062f \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0648 \u062a\u0648\u0636\u06cc\u062d\u0627\u062a \u062a\u06a9\u0645\u06cc\u0644\u06cc \u062f\u0631 \u0627\u06cc\u0646 \u0645\u0648\u0631\u062f \u0628\u0631\u0627\u06cc\u062a\u0627\u0646 \u0622\u0645\u0627\u062f\u0647 \u06a9\u0646\u0645.\nAssistant: \u0627\u06af\u0631 \u0645\u0628\u0644\u063a \u0628\u0627\u0632\u062e\u0631\u06cc\u062f \u0633\u0647\u0627\u0645 \u060c \u06a9\u0645\u062a\u0631 \u0627\u0632 \u0627\u0631\u0632\u0634 \u062f\u0641\u062a\u0631 \u0628\u0627\u0634\u062f \u0645\u0627\u0628\u0647\u200c\u0627\u0644\u062a\u0641\u0627\u0648\u062a \u0686\u06af\u0648\u0646\u0647 \u062b\u0628\u062a \u0645\u06cc\u0634\u0648\u062f\nUser: \u0627\u06af\u0631 \u0645\u0628\u0644\u063a \u0628\u0627\u0632\u062e\u0631\u06cc\u062f \u0633\u0647\u0627\u0645 \u06a9\u0645\u062a\u0631 \u0627\u0632 \u0627\u0631\u0632\u0634 \u062f\u0641\u062a\u0631\u06cc \u0622\u0646 \u0628\u0627\u0634\u062f\u060c \u06cc\u0639\u0646\u06cc \u0634\u0631\u06a9\u062a \u0633\u0647\u0627\u0645 \u0631\u0627 \u0628\u0627 \u0642\u06cc\u0645\u062a\u06cc \u06a9\u0645\u062a\u0631 \u0627\u0632 \u062b\u0628\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc (\u0627\u0631\u0632\u0634 \u0648\u0627\u0642\u0639\u06cc \u062f\u0631 \u062f\u0641\u0627\u062a\u0631) \u0628\u0627\u0632\u062e\u0631\u06cc\u062f \u06a9\u0631\u062f\u0647 \u0627\u0633\u062a. \u062f\u0631 \u0627\u06cc\u0646 \u062d\u0627\u0644\u062a\u060c \u0645\u0627\u0628\u0647\u200c\u0627\u0644\u062a\u0641\u0627\u0648\u062a \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u0633\u0648\u062f \u0646\u0627\u0634\u06cc \u0627\u0632 \u0628\u0627\u0632\u062e\u0631\u06cc\u062f \u0633\u0647\u0627\u0645 \u062f\u0631 \u0646\u0638\u0631 \u06af\u0631\u0641\u062a\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f.\n\n### \u0646\u062d\u0648\u0647 \u062b\u0628\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0628\u0647\u200c\u0627\u0644\u062a\u0641\u0627\u0648\u062a:\n\n- \u0627\u0628\u062a\u062f\u0627 \u0645\u0628\u0644\u063a \u0628\u0627\u0632\u062e\u0631\u06cc\u062f \u0633\u0647\u0627\u0645 (\u0645\u0628\u0644\u063a \u0646\u0642\u062f \u067e\u0631\u062f\u0627\u062e\u062a \u0634\u062f\u0647) \u0627\u0632 \u062d\u0633\u0627\u0628 \u0646\u0642\u062f \u06cc\u0627 \u0645\u0639\u0627\u062f\u0644 \u0622\u0646 \u06a9\u0633\u0631 \u0645\u06cc\u200c\u0634\u0648\u062f.\n- \u0627\u0631\u0632\u0634 \u062f\u0641\u062a\u0631\u06cc \u0633\u0647\u0627\u0645 \u0628\u0627\u0632\u062e\u0631\u06cc\u062f \u0634\u062f\u0647 \u0627\u0632 \u062d\u0633\u0627\u0628 \u0633\u0631\u0645\u0627\u06cc\u0647 \u06cc\u0627 \u0633\u0647\u0627\u0645 \u06a9\u0633\u0631 \u0645\u06cc\u200c\u0634\u0648\u062f.\n- \u0627\u062e\u062a\u0644\u0627\u0641 \u0628\u06cc\u0646 \u0627\u0631\u0632\u0634 \u062f\u0641\u062a\u0631\u06cc \u0648 \u0645\u0628\u0644\u063a \u0628\u0627\u0632\u062e\u0631\u06cc\u062f \u0634\u062f\u0647 \u0628\u0647 \u062d\u0633\u0627\u0628 \u0633\u0648\u062f (\u06cc\u0627 \u062f\u0631\u0622\u0645\u062f) \u0627\u0632 \u0628\u0627\u0632\u062e\u0631\u06cc\u062f \u0633\u0647\u0627\u0645 (Gain on Redemption) \u0645\u0646\u0638\u0648\u0631 \u0645\u06cc\u200c\u0634\u0648\u062f \u0648 \u062d\u0633\u0627\u0628 \u062f\u0631\u0622\u0645\u062f \u0627\u0641\u0632\u0627\u06cc\u0634 \u0645\u06cc\u200c\u06cc\u0627\u0628\u062f.\n\n### \u062b\u0628\u062a \u0627\u0635\u0644\u0627\u062d\u06cc \u0646\u0645\u0648\u0646\u0647 (\u0641\u0631\u0636 \u0645\u062b\u0627\u0644):\n\n| \u0634\u0631\u062d | \u0628\u062f\u0647\u06a9\u0627\u0631 | \u0628\u0633\u062a\u0627\u0646\u06a9\u0627\u0631 |\n|---------------------------------|-----------------|--------------------|\n| \u062d\u0633\u0627\u0628 \u0646\u0642\u062f \u06cc\u0627 \u0628\u0627\u0646\u06a9 | \u0645\u0628\u0644\u063a \u0628\u0627\u0632\u062e\u0631\u06cc\u062f | |\n| \u0633\u0648\u062f \u0628\u0627\u0632\u062e\u0631\u06cc\u062f \u0633\u0647\u0627\u0645 (\u062f\u0631\u0622\u0645\u062f) | | \u0645\u0627\u0628\u0647\u200c\u0627\u0644\u062a\u0641\u0627\u0648\u062a |\n| \u0633\u0631\u0645\u0627\u06cc\u0647 (\u06cc\u0627 \u0633\u0647\u0627\u0645 \u0628\u0627\u0632\u062e\u0631\u06cc\u062f \u0634\u062f\u0647) | \u0627\u0631\u0632\u0634 \u062f\u0641\u062a\u0631\u06cc \u0633\u0647\u0627\u0645 | |\n\n---\n\n_\u062a\u0648\u0636\u06cc\u062d:_ \n- \u0628\u0627\u0632\u062e\u0631\u06cc\u062f \u0633\u0647\u0627\u0645 \u06a9\u0645\u062a\u0631 \u0627\u0632 \u0627\u0631\u0632\u0634 \u062f\u0641\u062a\u0631\u06cc \u0628\u0627\u0639\u062b \u0627\u0641\u0632\u0627\u06cc\u0634 \u0633\u0648\u062f \u0634\u0631\u06a9\u062a \u0645\u06cc\u200c\u0634\u0648\u062f. \n- \u0627\u06cc\u0646 \u0633\u0648\u062f \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u062f\u0631 \u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646 \u06af\u0632\u0627\u0631\u0634 \u0645\u06cc\u200c\u0634\u0648\u062f \u0648\u0644\u06cc \u0628\u0647 \u0633\u06cc\u0627\u0633\u062a\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0634\u0631\u06a9\u062a \u0648 \u0642\u0648\u0627\u0646\u06cc\u0646 \u0645\u062d\u0644\u06cc \u0628\u0633\u062a\u06af\u06cc \u062f\u0627\u0631\u062f.\n\n\u0627\u06af\u0631 \u0628\u062e\u0648\u0627\u0647\u06cc\u062f\u060c \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0645 \u0645\u062b\u0627\u0644 \u0639\u062f\u062f\u06cc \u0648 \u0633\u0646\u062f \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u06a9\u0627\u0645\u0644 \u0627\u06cc\u0646 \u0639\u0645\u0644\u06cc\u0627\u062a \u0631\u0627 \u0628\u0631\u0627\u06cc\u062a\u0627\u0646 \u0622\u0645\u0627\u062f\u0647 \u06a9\u0646\u0645.\nAssistant: \u0628\u0627 \u06cc\u06a9 \u06a9\u0644\u0645\u0647 \u062c\u0648\u0627\u0628 \u0627\u06cc\u0646 \u0633\u0648\u0627\u0644 \u0631\u0648 \u0628\u062f\u0647 \u062a\u0627 \u06af\u06cc\u062c \u0646\u0634\u0645\nUser: \u0633\u0648\u062f\nUser: \u06f5\u06f0\u06f0 \u0633\u0647\u0645 \u0645\u0645\u062a\u0627\u0632 \u06f1\u06f0\u06f0\u06f0\u06f0 \u0631\u06cc\u0627\u0644\u06cc \u06f1\u06f2 \u062f\u0631\u0635\u062f \n\n\u0686\u0647 \u0645\u0639\u0646\u0627\u06cc\u06cc \u062f\u0627\u0631\u0647 \u061f\nAssistant:"},{"assistant_initiates":false,"asst_text":"Hello! I'm doing well, thank you. How can I assist you today?","behavior":"degenerate_repetition","conversation_hash":"1f2041611b8beff6b7602ece1f622dba","conversation_redacted":false,"conversation_toxic":false,"country":"Germany","empty_output":false,"evidence_codes":[],"label":"absent","label_present":false,"label_qualified":false,"label_source":"Final dense release","language":"English","model":"gpt-4.1-mini-2025-04-14","n_chars":118,"n_turns_in_conversation":1,"n_words":23,"source_row_offset":25622,"source_shard":"turns-00082.parquet","timestamp":"Sun, 25 May 2025 14:22:42 GMT","turn_id":"63650dd97169c16fe03e45d1","turn_index":0,"user_text":"User: hi, how are you?\nUser: hi, how are you?\nAssistant:"},{"assistant_initiates":false,"asst_text":"Tujuh Menit Pertama Film \"Princess Principal: Crown Handler\" Bagian Keempat Resmi Ditayangkan\n\nFilm ketiga dari seri \"Princess Principal: Crown Handler\" tayang perdana di Jepang pada April 2023, setelah film pertama yang dirilis pada Februari 2021 dan film kedua pada September 2021. Awalnya, perilisan film ini dijadwalkan pada April 2020, namun tertunda karena pandemi COVID-19. Seluruh seri film yang terdiri dari enam bagian ini telah dilisensikan oleh \"Sentai Filmworks\". Kisahnya berfokus pada upaya pencarian mata-mata setelah percobaan pembunuhan ratu, di mana kelompok operasi rahasia \"Control\" mencurigai adanya mata-mata ganda dalam keluarga kerajaan dan mengirim tim mata-mata bernama \"Team White Pigeon\" untuk menguak kebenaran dengan risiko tinggi. Disutradarai oleh \"Masaki Tachibana\" yang kembali dari seri televisi sebelumnya di studio \"Actas\", dengan naskah yang ditulis oleh \"Noboru Kimura\". Desain karakter asli dibuat oleh \"Kouhaku Kuroboshi\" dan diadaptasi oleh \"Yukie Akiya\", sementara \"Kimitake Nishio\" bertindak sebagai sutradara animasi utama. Musik digarap kembali oleh \"Yuki Kajiura\" dengan tema pembuka berjudul \"LIES & TIES\" yang dinyanyikan oleh \"Void_Chords\" feat. \"Yui Mugino\", dan lagu penutup \"Nowhere Land\" yang dinyanyikan oleh lima pemeran utama. Sebelumnya, \"Sentai Filmworks\" juga telah melisensikan seri anime televisi \"Princess Principal\" untuk tayangan musim panas 2017 dan distribusi video rumahan.","behavior":"degenerate_repetition","conversation_hash":"f0a672796a82e6abbcbb860010eb9fb9","conversation_redacted":false,"conversation_toxic":false,"country":"France","empty_output":false,"evidence_codes":[],"label":"absent","label_present":false,"label_qualified":false,"label_source":"Final dense release","language":"English","model":"gpt-4.1-mini-2025-04-14","n_chars":4675,"n_turns_in_conversation":1,"n_words":687,"source_row_offset":25623,"source_shard":"turns-00082.parquet","timestamp":"Sun, 25 May 2025 14:22:43 GMT","turn_id":"d99749d9aab569e8d85f6eca","turn_index":0,"user_text":"Buat ulang judul artikel dan isi artikel berita ini dengan kosa kata, karakter, bahasa yang mudah dipahami oleh semua usia, bahasa yang rapi, sederhana, tetap informatif, tetap ambil point penting saja tidak semuanya diambil, tapi diringkas dan disimpulkan dalam bahasa Indonesia. \n- Judul Berita pastikan disusun ulang menjadi judul berita yang mudah dipahami, ringkas, kesimpulan dan juga tetap seperti proffesional. susun kalimat judul berita dengan baik\n- **Nama anime, Nama Orang organisasi, studio, dan tempat diberi tanda kutip dua (\"\")**, tetapi **kata seperti anime, manga, studio, atau tempat tidak perlu diberi kutip**. \n- Jangan ubah atau hilangkan kata dari judul asli artikel.\n- Ambil Point Penting dan jadikan seluruhnya dalam 1 Paragraf dengan Rapi dan terstruktur seperti layaknya berita proffesional\n- hilangkan duplicate kata yang sama yang tidak perlu\n- Jangan gunakan label seperti \"Judul Artikel:\", \"Isi Berita:\", atau \"Poin-Poin Penting:\".\n- Apabila terdapat judul film, nama orang, nama anime, atau nama kartun, jangan diubah ke bahasa Indonesia\n- Berikan hasil akhir dalam bentuk paragraf langsung tanpa tambahan format lain:\n\n1st 7 Minutes of 4th Princess Principal: Crown Handler Film Streamed\n\nThe third film in the series\n\npremiered\n\nin Japan in April 2023. The first film\n\nopened\n\nin February 2021. The film was originally slated to open in April 2020, but the films' production committee\n\ndelayed\n\nthe film's release due to COVID-19. The second film\n\nopened\n\nin Japan in September 2021.\n\nSentai Filmworks has licensed the entire six-part film series, and describes the story of the first film:\n\n\n\nFollowing the attempted assassination of the Queen, manhunts for spies become a frequent occurrence within the Kingdom. In response, Control \u2014 the Commonwealth's covert operations group \u2014 begins to suspect the presence of a double agent within the Kingdom's royal family. In order to reveal the truth, Control dispatches spy ring \u201cTeam White Pigeon.\u201d But danger lurks around every corner, and when you don't know who you can trust, being a spy has never been more perilous for Ange and the rest of Team White Pigeon.\n\n\n\nMasaki Tachibana (Barakamon, .hack//Quantum) is returning from the previous television series to direct the films at Actas. Noboru Kimura (Gundam Build Divers, Solty Rei) is supervising and writing the scripts, instead of the television anime's Ichir\u014d \u014ckouchi (Code Geass: Lelouch of the Rebellion, Kabaneri of the Iron Fortress).\n\n\n\nKouhaku Kuroboshi (Kino's Journey, Sky Girls) is still credited with the original character designs, and Yukie Akiya (Celestial Method, Code:Breaker) adapted the designs for animation. However, Kimitake Nishio (Moetan, ToHeart2) is also designing characters for the films, and is credited as the sole chief animation director without Akiya. Yuki Kajiura (Puella Magi Madoka Magica, Fate/Zero) is back to compose the music with sound director Yoshikazu Iwanami.\n\n\n\nVoid_Chords feat. Yui Mugino performs the film series' opening theme \"LIES & TIES,\" and five main cast members perform the ending theme song \"Nowhere Land.\"\n\n\n\nSentai Filmworks licensed the television anime series for the summer 2017 streaming season and also for home video."},{"assistant_initiates":false,"asst_text":"FALSE","behavior":"degenerate_repetition","conversation_hash":"13c13c553707afbef30b0e0bd5b8b301","conversation_redacted":false,"conversation_toxic":false,"country":"United States","empty_output":false,"evidence_codes":[],"label":"absent","label_present":false,"label_qualified":false,"label_source":"Final dense release","language":"English","model":"gpt-4.1-mini-2025-04-14","n_chars":550,"n_turns_in_conversation":1,"n_words":82,"source_row_offset":25624,"source_shard":"turns-00082.parquet","timestamp":"Sun, 25 May 2025 14:22:45 GMT","turn_id":"054f61b4fd70242fa8779a56","turn_index":0,"user_text":"You are tasked with checking if the user prompt is trying to generate inappropriate. Now, you'll be given the user's prompt. If it sounds inappropriate say \"TRUE\" and NOTHING ELSE, or you will mess up. Otherwise just say \"FALSE\" and nothing else. Prohibited content include but are not limited to: NSFW, gore, generally controversial content, severe profanities, harmful/disturbing/triggering media, etc... Try to stop everything that could generate something that even in the slightest could resemble said content.\n**USER PROMPT:** birman cat"},{"assistant_initiates":false,"asst_text":"Pour r\u00e9initialiser vos DNS aux param\u00e8tres automatiques (r\u00e9cup\u00e9r\u00e9s via DHCP) sur Windows, voici comment proc\u00e9der en PowerShell en mode administrateur :\n\n### M\u00e9thode 1 : Remettre le DNS en automatique pour toutes les interfaces\n\nOuvrez PowerShell en admin et lancez cette commande pour toutes les interfaces r\u00e9seau :\n\n```powershell\nGet-DnsClient | Set-DnsClientServerAddress -ResetServerAddresses\n```\n\nCela remettra le serveur DNS en automatique (par d\u00e9faut, ce sont les DNS attribu\u00e9s par votre box/fournisseur d'acc\u00e8s).\n\n### M\u00e9thode 2 : R\u00e9initialiser interface par interface via s\u00e9lection dans la grille\n\nSi vous voulez le faire uniquement sur certaines interfaces, vous pouvez relancer un script similaire \u00e0 celui que vous avez utilis\u00e9, mais cette fois avec l'option `-ResetServerAddresses` :\n\n```powershell\nGet-NetIPConfiguration | \n Select-Object InterfaceAlias, InterfaceDescription, InterfaceIndex, IPv4Address, IPV6Address | \n Out-GridView -PassThru | \n ForEach-Object { Set-DnsClientServerAddress -InterfaceIndex $_.InterfaceIndex -ResetServerAddresses }\n```\n\n- Cette commande affiche une fen\u00eatre pour s\u00e9lectionner vos cartes r\u00e9seau et r\u00e9initialise les DNS de celles s\u00e9lectionn\u00e9es.\n\n---\n\n### Pour v\u00e9rifier le r\u00e9sultat\n\nApr\u00e8s, vous pouvez v\u00e9rifier vos DNS avec :\n\n```powershell\nGet-DnsClientServerAddress\n```\n\nVous devriez voir soit `0.0.0.0` pour les adresses DNS, soit vos DNS automatiques.\n\n---\n\n### Option suppl\u00e9mentaire en cas de panne persistante\n\nVous pouvez aussi essayer de vider le cache DNS local avec :\n\n```powershell\nipconfig /flushdns\n```\n\nEt red\u00e9marrer votre navigateur Firefox.\n\n---\n\nSi vous continuez d\u2019avoir des probl\u00e8mes avec Firefox uniquement, testez aussi un autre navigateur pour voir si le probl\u00e8me vient bien des DNS ou de Firefox. Parfois Firefox a un cache ou une configuration interne qui pose probl\u00e8me.\n\n---\n\nN\u2019h\u00e9sitez pas si besoin d\u2019aide pour d\u2019autres commandes ou diagnostics !","behavior":"degenerate_repetition","conversation_hash":"41d177edf4704d4d5d894d9f89c64015","conversation_redacted":false,"conversation_toxic":false,"country":"United Kingdom","empty_output":false,"evidence_codes":[],"label":"absent","label_present":false,"label_qualified":false,"label_source":"Final dense release","language":"French","model":"gpt-4.1-mini-2025-04-14","n_chars":2592,"n_turns_in_conversation":2,"n_words":357,"source_row_offset":25625,"source_shard":"turns-00082.parquet","timestamp":"Sun, 25 May 2025 14:22:56 GMT","turn_id":"bd444cde130013cb9b2c7196","turn_index":0,"user_text":"J'ai chang\u00e9 mes DNS pour ceux de Quad9. Pour cela j'ai fait les actions suivantes :\n- Lancer console PowerShell en admin (clic droit sur bouton Demarrer).\n- Copier coller ce script sur la console:\nGet-NetIPConfiguration | Select-Object InterfaceAlias, InterfaceDescription, InterfaceIndex, IPv4Address, IPV6Address | Out-GridView -PassThru | Set-DnsClientServerAddress -ServerAddresses 9.9.9.9, 9.9.9.10, 2620:fe::9, 2620:fe::10\n- Dans la liste qui s'affiche, j'ai s\u00e9l\u00e9lectionner toutes les cartes r\u00e9seaux que je voulais modifier. Puis j'ai cliqu\u00e9 entr\u00e9\nComment faire pour r\u00e9initialiser mes DNS ? Car maintenant Firefox bug trop, les sites ont trop de mal \u00e0 se charger"},{"assistant_initiates":false,"asst_text":"To replace Quad9 DNS addresses with Cloudflare DNS in your script, just change the `-ServerAddresses` values to Cloudflare's DNS IPs.\n\nCloudflare DNS addresses are:\n\n- IPv4: `1.1.1.1` and `1.0.0.1`\n- IPv6: `2606:4700:4700::1111` and `2606:4700:4700::1001`\n\nHere is your updated PowerShell one-liner:\n\n```powershell\nGet-NetIPConfiguration | \n Select-Object InterfaceAlias, InterfaceDescription, InterfaceIndex, IPv4Address, IPV6Address | \n Out-GridView -PassThru | \n Set-DnsClientServerAddress -ServerAddresses 1.1.1.1, 1.0.0.1, 2606:4700:4700::1111, 2606:4700:4700::1001\n```\n\nThis will open the grid view, let you select your network interfaces, then change their DNS servers to Cloudflare's addresses.","behavior":"degenerate_repetition","conversation_hash":"41d177edf4704d4d5d894d9f89c64015","conversation_redacted":false,"conversation_toxic":false,"country":"United Kingdom","empty_output":false,"evidence_codes":[],"label":"absent","label_present":false,"label_qualified":false,"label_source":"Final dense release","language":"French","model":"gpt-4.1-mini-2025-04-14","n_chars":1011,"n_turns_in_conversation":2,"n_words":112,"source_row_offset":25626,"source_shard":"turns-00082.parquet","timestamp":"Sun, 25 May 2025 14:22:56 GMT","turn_id":"73f4e013626fbb37f5bf6edc","turn_index":1,"user_text":"I wanna do the same script but I wanna replace Quad9 by Cloudfare : Get-NetIPConfiguration | Select-Object InterfaceAlias, InterfaceDescription, InterfaceIndex, IPv4Address, IPV6Address | Out-GridView -PassThru | Set-DnsClientServerAddress -ServerAddresses 9.9.9.9, 9.9.9.10, 2620:fe::9, 2620:fe::10"},{"assistant_initiates":false,"asst_text":"Hello! How can I assist you today?","behavior":"degenerate_repetition","conversation_hash":"4d856704df923e1ca0a4e831420a9ffc","conversation_redacted":false,"conversation_toxic":false,"country":"Thailand","empty_output":false,"evidence_codes":[],"label":"absent","label_present":false,"label_qualified":false,"label_source":"Final dense release","language":"Thai","model":"gpt-4.1-mini-2025-04-14","n_chars":37,"n_turns_in_conversation":4,"n_words":8,"source_row_offset":25627,"source_shard":"turns-00082.parquet","timestamp":"Sun, 25 May 2025 14:22:59 GMT","turn_id":"af8372075d1cefc77f65525f","turn_index":0,"user_text":"hi"}],"shard":{"index":82,"name":"turns-00082.parquet","rows":52233}}