{"id":5043,"date":"2020-12-29T13:10:41","date_gmt":"2020-12-29T13:10:41","guid":{"rendered":"http:\/\/devskey.com\/?p=5043"},"modified":"2021-03-05T08:55:30","modified_gmt":"2021-03-05T08:55:30","slug":"%e1%83%91%e1%83%a3%e1%83%a6%e1%83%90%e1%83%9a%e1%83%a2%e1%83%a0%e1%83%98%e1%83%a1-%e1%83%a1%e1%83%94%e1%83%a0%e1%83%95%e1%83%98%e1%83%a1%e1%83%98","status":"publish","type":"post","link":"https:\/\/devskey.com\/de\/%e1%83%91%e1%83%a3%e1%83%a6%e1%83%90%e1%83%9a%e1%83%a2%e1%83%a0%e1%83%98%e1%83%a1-%e1%83%a1%e1%83%94%e1%83%a0%e1%83%95%e1%83%98%e1%83%a1%e1%83%98\/","title":{"rendered":"\u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10e0\u10e3\u10da\u10d8 \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0 | \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d9\u10dd\u10dc\u10e1\u10e3\u10da\u10e2\u10d0\u10dc\u10e2\u10d8\u10e1 \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_87_1 counter-hierarchy ez-toc-counter ez-toc-transparent ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents of this Post<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" 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href=\"https:\/\/devskey.com\/de\/%e1%83%91%e1%83%a3%e1%83%a6%e1%83%90%e1%83%9a%e1%83%a2%e1%83%a0%e1%83%98%e1%83%a1-%e1%83%a1%e1%83%94%e1%83%a0%e1%83%95%e1%83%98%e1%83%a1%e1%83%98\/#%E1%83%91%E1%83%A3%E1%83%A6%E1%83%90%E1%83%9A%E1%83%A2%E1%83%A0%E1%83%A3%E1%83%9A%E1%83%98_%E1%83%90%E1%83%A6%E1%83%A0%E1%83%98%E1%83%AA%E1%83%AE%E1%83%95%E1%83%98%E1%83%A1_%E1%83%A1%E1%83%90%E1%83%9B%E1%83%90%E1%83%A0%E1%83%97%E1%83%9A%E1%83%94%E1%83%91%E1%83%A0%E1%83%98%E1%83%95%E1%83%98_%E1%83%A9%E1%83%90%E1%83%A0%E1%83%A9%E1%83%9D_%E1%83%A1%E1%83%90%E1%83%A5%E1%83%90%E1%83%A0%E1%83%97%E1%83%95%E1%83%94%E1%83%9A%E1%83%9D%E1%83%A8%E1%83%98\" >\u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10e0\u10e3\u10da\u10d8 \u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10d8\u10e1 \u10e1\u10d0\u10db\u10d0\u10e0\u10d7\u10da\u10d4\u10d1\u10e0\u10d8\u10d5\u10d8 \u10e9\u10d0\u10e0\u10e9\u10dd \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/devskey.com\/de\/%e1%83%91%e1%83%a3%e1%83%a6%e1%83%90%e1%83%9a%e1%83%a2%e1%83%a0%e1%83%98%e1%83%a1-%e1%83%a1%e1%83%94%e1%83%a0%e1%83%95%e1%83%98%e1%83%a1%e1%83%98\/#%E1%83%91%E1%83%A3%E1%83%A6%E1%83%90%E1%83%9A%E1%83%A2%E1%83%A0%E1%83%98%E1%83%A1_%E1%83%A1%E1%83%94%E1%83%A0%E1%83%95%E1%83%98%E1%83%A1%E1%83%98_%E1%83%93%E1%83%90_%E1%83%91%E1%83%A3%E1%83%A6%E1%83%90%E1%83%9A%E1%83%A2%E1%83%A0%E1%83%98%E1%83%A1_%E1%83%9B%E1%83%9D%E1%83%9B%E1%83%A1%E1%83%90%E1%83%AE%E1%83%A3%E1%83%A0%E1%83%94%E1%83%91%E1%83%98%E1%83%A1_%E1%83%A4%E1%83%90%E1%83%A1%E1%83%94%E1%83%91%E1%83%98\" >\u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10e0\u10d8\u10e1 \u10e1\u10d4\u10e0\u10d5\u10d8\u10e1\u10d8 \u10d3\u10d0 \u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10e0\u10d8\u10e1 \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d8\u10e1 \u10e4\u10d0\u10e1\u10d4\u10d1\u10d8<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link 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href=\"https:\/\/devskey.com\/de\/%e1%83%91%e1%83%a3%e1%83%a6%e1%83%90%e1%83%9a%e1%83%a2%e1%83%a0%e1%83%98%e1%83%a1-%e1%83%a1%e1%83%94%e1%83%a0%e1%83%95%e1%83%98%e1%83%a1%e1%83%98\/#%E1%83%91%E1%83%A3%E1%83%A6%E1%83%90%E1%83%9A%E1%83%A2%E1%83%A0%E1%83%A3%E1%83%9A%E1%83%98_%E1%83%90%E1%83%A6%E1%83%A0%E1%83%98%E1%83%AA%E1%83%AE%E1%83%95%E1%83%98%E1%83%A1_%E1%83%A1%E1%83%90%E1%83%9D%E1%83%9E%E1%83%94%E1%83%A0%E1%83%90%E1%83%AA%E1%83%98%E1%83%9D_%E1%83%9B%E1%83%9D%E1%83%9B%E1%83%A1%E1%83%90%E1%83%AE%E1%83%A3%E1%83%A0%E1%83%94%E1%83%91%E1%83%90%E1%83%91%E1%83%A3%E1%83%A6%E1%83%90%E1%83%9A%E1%83%A2%E1%83%A0%E1%83%98%E1%83%A1_%E1%83%A1%E1%83%94%E1%83%A0%E1%83%95%E1%83%98%E1%83%A1%E1%83%98\" >\u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10e0\u10e3\u10da\u10d8 \u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10d8\u10e1 \u10e1\u10d0\u10dd\u10de\u10d4\u10e0\u10d0\u10ea\u10d8\u10dd \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0.\u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10e0\u10d8\u10e1 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href=\"https:\/\/devskey.com\/de\/%e1%83%91%e1%83%a3%e1%83%a6%e1%83%90%e1%83%9a%e1%83%a2%e1%83%a0%e1%83%98%e1%83%a1-%e1%83%a1%e1%83%94%e1%83%a0%e1%83%95%e1%83%98%e1%83%a1%e1%83%98\/#%E1%83%A0%E1%83%90%E1%83%A2%E1%83%9D%E1%83%9B_%E1%83%A9%E1%83%95%E1%83%94%E1%83%9C%E1%83%98_%E1%83%91%E1%83%A3%E1%83%A6%E1%83%90%E1%83%9A%E1%83%A2%E1%83%A0%E1%83%98%E1%83%A1_%E1%83%A1%E1%83%94%E1%83%A0%E1%83%95%E1%83%98%E1%83%A1%E1%83%98_%E1%83%A2%E1%83%9D%E1%83%9E_%E1%83%9B%E1%83%98%E1%83%96%E1%83%94%E1%83%96%E1%83%94%E1%83%91%E1%83%98\" >\u10e0\u10d0\u10e2\u10dd\u10db \u10e9\u10d5\u10d4\u10dc\u10d8 \u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10e0\u10d8\u10e1 \u10e1\u10d4\u10e0\u10d5\u10d8\u10e1\u10d8?! \u10e2\u10dd\u10de \u10db\u10d8\u10d6\u10d4\u10d6\u10d4\u10d1\u10d8<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/devskey.com\/de\/%e1%83%91%e1%83%a3%e1%83%a6%e1%83%90%e1%83%9a%e1%83%a2%e1%83%a0%e1%83%98%e1%83%a1-%e1%83%a1%e1%83%94%e1%83%a0%e1%83%95%e1%83%98%e1%83%a1%e1%83%98\/#%E1%83%93%E1%83%90%E1%83%A3%E1%83%99%E1%83%90%E1%83%95%E1%83%A8%E1%83%98%E1%83%A0%E1%83%93%E1%83%98_%E1%83%A9%E1%83%95%E1%83%94%E1%83%9C%E1%83%A1_%E1%83%91%E1%83%A3%E1%83%A6%E1%83%90%E1%83%9A%E1%83%A2%E1%83%94%E1%83%A0%E1%83%A1_%E1%83%90%E1%83%9C_%E1%83%A8%E1%83%94%E1%83%A3%E1%83%99%E1%83%95%E1%83%94%E1%83%97%E1%83%94_%E1%83%91%E1%83%A3%E1%83%A6%E1%83%90%E1%83%9A%E1%83%A2%E1%83%A0%E1%83%A3%E1%83%9A%E1%83%98_%E1%83%9B%E1%83%9D%E1%83%9B%E1%83%A1%E1%83%90%E1%83%AE%E1%83%A3%E1%83%A0%E1%83%94%E1%83%91%E1%83%90_%E1%83%9D%E1%83%9C%E1%83%9A%E1%83%90%E1%83%98%E1%83%9C\" >\u10d3\u10d0\u10e3\u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d3\u10d8 \u10e9\u10d5\u10d4\u10dc\u10e1 \u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10d4\u10e0\u10e1 \u10d0\u10dc \u10e8\u10d4\u10e3\u10d9\u10d5\u10d4\u10d7\u10d4 \u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10e0\u10e3\u10da\u10d8 \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0 \u10dd\u10dc\u10da\u10d0\u10d8\u10dc<\/a><\/li><\/ul><\/nav><\/div>\n\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"5043\" class=\"elementor elementor-5043\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-506bc74 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"506bc74\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d29e8d1\" data-id=\"d29e8d1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0346110 elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"0346110\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;zoomIn&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>&nbsp; &nbsp; &nbsp; &nbsp; \u10db\u10dd\u10d2\u10d4\u10ee\u10e1\u10d4\u10dc\u10d4\u10d1\u10d0\u10d7, \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1 \u10d3\u10d0\u10d0\u10e0\u10e1\u10d4\u10d1\u10d8\u10e1&nbsp; \u10e8\u10d4\u10db\u10d3\u10d4\u10d2 \u10d7\u10e5\u10d5\u10d4\u10dc \u10e3\u10dc\u10d3\u10d0 \u10ec\u10d0\u10e0\u10d0\u10d3\u10d2\u10d8\u10dc\u10dd\u10d7 \u10e7\u10dd\u10d5\u10d4\u10da\u10d7\u10d5\u10d8\u10e3\u10e0\u10d8 \u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10e0\u10e3\u10da\u10d8 \u10d3\u10d4\u10d9\u10da\u10d0\u10e0\u10d0\u10ea\u10d8\u10d4\u10d1\u10d8 \u10d3\u10d0 \u10e8\u10d4\u10e1\u10d0\u10d1\u10d0\u10db\u10d8\u10e1\u10d0\u10d3, \u10d7\u10d0\u10dc\u10ee\u10d5\u10d4\u10d3\u10e0\u10d0\u10e8\u10d8 \u10e3\u10dc\u10d3\u10d0 \u10db\u10dd\u10d3\u10d8\u10dd\u10d3\u10d4\u10d7 <a href=\"https:\/\/rs.ge\/Home-en\"><strong>\u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10d4\u10d1\u10d8\u10e1 \u10e1\u10d0\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d7\u10d0\u10dc<\/strong><\/a>. \u10d0\u10e5\u10d5\u10d4 \u10e3\u10dc\u10d3\u10d0 \u10d0\u10e6\u10d8\u10dc\u10d8\u10e8\u10dc\u10dd\u10e1 \u10d8\u10e1 \u10e4\u10d0\u10e5\u10e2\u10d8 \u10e0\u10dd\u10db, \u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10e0\u10e3\u10da\u10d8 \u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10d0 \u10d2\u10d0\u10e0\u10d9\u10d5\u10d4\u10e3\u10da \u10e1\u10de\u10d4\u10ea\u10d8\u10e4\u10d8\u10d9\u10d0\u10e1\u10d0 \u10d3\u10d0 \u10d2\u10d0\u10ea\u10d8\u10da\u10d4\u10d1\u10d8\u10d7 \u10db\u10d4\u10e2\u10d0\u10d3 \u10e1\u10d0\u10ed\u10d8\u10e0\u10dd &#8211; \u10e7\u10e3\u10e0\u10d0\u10d3\u10e6\u10d4\u10d1\u10d0\u10e1 \u10db\u10dd\u10d8\u10d7\u10ee\u10dd\u10d5\u10e1, \u10d2\u10d0\u10db\u10dd\u10db\u10d3\u10d8\u10dc\u10d0\u10e0\u10d4 \u10d0\u10e5\u10d4\u10d3\u10d0\u10dc, \u10e9\u10d5\u10d4\u10dc\u10d8 \u10d2\u10e3\u10dc\u10d3\u10d8&nbsp; \u10d2\u10d7\u10d0\u10d5\u10d0\u10d6\u10dd\u10d1\u10d7 &#8211; \u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10e0\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d9\u10dd\u10dc\u10e1\u10e3\u10da\u10e2\u10d0\u10dc\u10e2\u10d8\u10e1 (\u10db\u10e0\u10e9\u10d4\u10d5\u10d4\u10da\u10d8\u10e1) \u10e1\u10d4\u10e0\u10d5\u10d8\u10e1\u10e1. \u10e9\u10d5\u10d4\u10dc\u10d8 <strong>\u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d9\u10dd\u10dc\u10e1\u10e3\u10da\u10e2\u10d0\u10dc\u10e2\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10e0\u10e3\u10da\u10d8 \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0<\/strong> \u10d3\u10d0\u10d2\u10d4\u10ee\u10db\u10d0\u10e0\u10d4\u10d1\u10d0\u10d7 \u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10dd\u10d7 \u10d7\u10e5\u10d5\u10d4\u10dc\u10d8 \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10e3\u10e0\u10d8 \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d0 \u10e1\u10d0\u10d4\u10e0\u10d7\u10d0\u10e8\u10dd\u10e0\u10d8\u10e1\u10dd \u10e1\u10e2\u10d0\u10dc\u10d3\u10d0\u10e0\u10e2\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10e1\u10d0\u10d1\u10d0\u10db\u10d8\u10e1\u10d0\u10d3 \u10d3\u10d0 \u10d7\u10d5\u10d0\u10da\u10d8 \u10d0\u10d3\u10d4\u10d5\u10dc\u10dd\u10d7 \u10db\u10d8\u10db\u10d3\u10d8\u10dc\u10d0\u10e0\u10d4 \u10de\u10e0\u10dd\u10ea\u10d4\u10e1\u10d4\u10d1\u10e1, \u10d7\u10e3 \u10e0\u10dd\u10d2\u10dd\u10e0 \u10ee\u10d3\u10d4\u10d1\u10d0 \u10d7\u10e5\u10d5\u10d4\u10dc\u10d8 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10e0\u10d4\u10e1\u10e3\u10e0\u10e1\u10d4\u10d1\u10d8\u10e1 \u10db\u10dd\u10eb\u10e0\u10d0\u10dd\u10d1\u10d0.&nbsp; \u10db\u10d8\u10e3\u10ee\u10d4\u10d3\u10d0\u10d5\u10d0\u10d3 \u10e1\u10d8\u10e0\u10d7\u10e3\u10da\u10d4\u10d4\u10d1\u10d8\u10e1\u10d0,<b>\u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10e0\u10d8\u10e1 \u10e1\u10d4\u10e0\u10d5\u10d8\u10e1\u10d8<\/b>&nbsp; \u10d3\u10d0&nbsp;<strong>\u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8 \u10e1\u10d0\u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10e0\u10dd \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d8\u10e1 \u10e4\u10d0\u10e1\u10d8 \u10e1\u10d0\u10d9\u10db\u10d0\u10dd\u10d3 \u10ee\u10d4\u10da\u10db\u10d8\u10e1\u10d0\u10ec\u10d5\u10d3\u10dd\u10db\u10d8\u10d0<\/strong>.&nbsp; \u10d8\u10db\u10d8\u10e1\u10d0\u10d7\u10d5\u10d8\u10e1 \u10e0\u10dd\u10db \u10db\u10dd\u10d5\u10d0\u10ee\u10d3\u10d8\u10dc\u10dd\u10d7 \u10ee\u10d0\u10e0\u10ef\u10d4\u10d1\u10d8\u10e1 \u10dd\u10de\u10e2\u10d8\u10db\u10d8\u10d6\u10d0\u10ea\u10d8\u10d0 \u10d3\u10d0 \u10db\u10d8\u10dc\u10d8\u10db\u10e3\u10db\u10d0\u10db\u10d3\u10d4 \u10d3\u10d0\u10e7\u10d5\u10d0\u10dc\u10d0, \u10e9\u10d5\u10d4\u10dc \u10d2\u10d7\u10d0\u10d5\u10d0\u10d6\u10dd\u10d1\u10d7 <strong>\u10d3\u10d8\u10e1\u10e2\u10d0\u10dc\u10ea\u10d8\u10e3\u10e0 \u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10e0\u10e3\u10da\u10d8 \u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10d8\u10e1 \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0\u10e1 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8<\/strong>, \u10e0\u10d0\u10ea \u10d7\u10d0\u10dc\u10d0\u10db\u10d4\u10d3\u10e0\u10dd\u10d5\u10d4 \u10e0\u10d4\u10d0\u10da\u10dd\u10d1\u10d0\u10e8\u10d8 \u10db\u10dd\u10ec\u10d8\u10dc\u10d0\u10d5\u10d4 \u10d3\u10d0 \u10d0\u10e5\u10e2\u10e3\u10d0\u10da\u10e3\u10e0 \u10de\u10dd\u10d6\u10d8\u10ea\u10d8\u10d0\u10d6\u10d4\u10d0. \u10e3\u10e4\u10e0\u10dd \u10d3\u10d4\u10e2\u10d0\u10da\u10e3\u10e0\u10d0\u10d3, \u10d9\u10d8 \u10d1\u10da\u10dd\u10d2\u10e8\u10d8 \u10d2\u10d0\u10db\u10ea\u10dc\u10dd\u10d1\u10d7 \u10e1\u10d4\u10e0\u10d5\u10d8\u10e1\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10e1\u10d0\u10ee\u10d4\u10d1&#8230;<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-446f00e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"446f00e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c188efb\" data-id=\"c188efb\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-195d33f animated-slow elementor-widget-divider--view-line elementor-invisible elementor-widget elementor-widget-divider\" data-id=\"195d33f\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInRight&quot;}\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bc60bb0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bc60bb0\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-85fa5ae\" data-id=\"85fa5ae\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f57f0b5 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"f57f0b5\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;zoomIn&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span class=\"ez-toc-section\" id=\"%E1%83%91%E1%83%A3%E1%83%A6%E1%83%90%E1%83%9A%E1%83%A2%E1%83%A0%E1%83%A3%E1%83%9A%E1%83%98_%E1%83%90%E1%83%A6%E1%83%A0%E1%83%98%E1%83%AA%E1%83%AE%E1%83%95%E1%83%98%E1%83%A1_%E1%83%A1%E1%83%90%E1%83%9B%E1%83%90%E1%83%A0%E1%83%97%E1%83%9A%E1%83%94%E1%83%91%E1%83%A0%E1%83%98%E1%83%95%E1%83%98_%E1%83%A9%E1%83%90%E1%83%A0%E1%83%A9%E1%83%9D_%E1%83%A1%E1%83%90%E1%83%A5%E1%83%90%E1%83%A0%E1%83%97%E1%83%95%E1%83%94%E1%83%9A%E1%83%9D%E1%83%A8%E1%83%98\"><\/span>\u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10e0\u10e3\u10da\u10d8 \u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10d8\u10e1 \u10e1\u10d0\u10db\u10d0\u10e0\u10d7\u10da\u10d4\u10d1\u10e0\u10d8\u10d5\u10d8 \u10e9\u10d0\u10e0\u10e9\u10dd \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4aa04cc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4aa04cc\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0569a77\" data-id=\"0569a77\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-61e5d1b animated-slow elementor-widget-divider--view-line elementor-invisible elementor-widget elementor-widget-divider\" data-id=\"61e5d1b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInLeft&quot;}\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bd9e60c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bd9e60c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-edb5fe6\" data-id=\"edb5fe6\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-815d10f elementor-widget elementor-widget-text-editor\" data-id=\"815d10f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p># \u10d7\u10e3 \u10d0\u10db \u10e1\u10e4\u10d4\u10e0\u10dd\u10d7\u10d8 \u10d3\u10d0\u10d8\u10dc\u10e2\u10d4\u10e0\u10d4\u10e1\u10d4\u10d1\u10e3\u10da\u10d8 \u10d0\u10e0 \u10ee\u10d0\u10e0\u10d7 \u10d3\u10d0 \u10e8\u10d4\u10e1\u10d0\u10d1\u10d0\u10db\u10d8\u10e1\u10d0\u10d3 \u10d0\u10e0 \u10d2\u10d0\u10e5\u10d5\u10d7 \u10d6\u10dd\u10d2\u10d0\u10d3\u10d8 \u10ec\u10d0\u10e0\u10db\u10dd\u10d3\u10d2\u10d4\u10dc\u10d0 \u10db\u10d0\u10e1\u10d7\u10d0\u10dc \u10db\u10d8\u10db\u10d0\u10e0\u10d7\u10d4\u10d1\u10d0\u10e8\u10d8, \u10d0\u10da\u10d1\u10d0\u10d7 \u10d2\u10d0\u10d2\u10d8\u10e9\u10dc\u10d3\u10d4\u10d1\u10dd\u10d3\u10d0\u10d7 \u10db\u10e1\u10d2\u10d0\u10d5\u10e1\u10d8 \u10d9\u10d8\u10d7\u10ee\u10d5\u10d4\u10d1\u10d8:<\/p><ol><li><em><strong>\u10e0\u10d0 \u10d0\u10e0\u10d8\u10e1 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10ec\u10d4\u10da\u10d8 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8 ?!<\/strong><\/em><\/li><\/ol><p>\u10e4\u10d8\u10e1\u10d9\u10d0\u10da\u10e3\u10e0\u10d8 \u10ec\u10d4\u10da\u10d8 \u10d8\u10d7\u10d5\u10da\u10d4\u10d1\u10d0 \u10d9\u10d0\u10da\u10d4\u10dc\u10d3\u10d0\u10e0\u10e3\u10da \u10ec\u10da\u10d0\u10d3.<\/p><p>2. <em><strong>\u10e0\u10d0 \u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10e0\u10e3\u10da\u10d8 \u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10d8\u10e1 \u10e1\u10e2\u10d0\u10dc\u10d3\u10d0\u10e0\u10e2\u10d4\u10d1\u10e1 \u10d4\u10e4\u10e3\u10eb\u10dc\u10d4\u10d1\u10d0 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd ?!<\/strong><\/em><\/p><p>IASB\u2013 \u10e1 (\u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10e0\u10e3\u10da\u10d8 \u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10d8\u10e1 \u10e1\u10d0\u10d4\u10e0\u10d7\u10d0\u10e8\u10dd\u10e0\u10d8\u10e1\u10dd \u10e1\u10e2\u10d0\u10dc\u10d3\u10d0\u10e0\u10e2\u10d4\u10d1\u10d8\u10e1 \u10e1\u10d0\u10d1\u10ed\u10dd\u10e1) \u10db\u10d8\u10ee\u10d4\u10d3\u10d5\u10d8\u10d7, \u10e1\u10e0\u10e3\u10da\u10d0\u10d3 \u10db\u10d8\u10e6\u10d4\u10d1\u10e3\u10da\u10d8 \u10d3\u10d0 \u10e1\u10d0\u10d5\u10d0\u10da\u10d3\u10d4\u10d1\u10e3\u10da\u10dd \u10d2\u10d0\u10ee\u10d3\u10d0 \u10d0\u10e6\u10dc\u10d8\u10e8\u10dc\u10e3\u10da\u10d8 \u10e1\u10d0\u10d1\u10ed\u10dd\u10e1 \u10db\u10d8\u10d4\u10e0 \u10e8\u10d4\u10db\u10dd\u10d7\u10d0\u10d5\u10d0\u10d6\u10d4\u10d1\u10e3\u10da\u10d8 \u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10d8\u10e1 \u10e1\u10e2\u10d0\u10dc\u10d3\u10d0\u10e0\u10e2\u10d8. \u10d0\u10db \u10e1\u10e2\u10d0\u10dc\u10e2\u10d0\u10e0\u10e2\u10d8\u10e1 \u10db\u10d8\u10ee\u10d4\u10d3\u10d5\u10d8\u10d7,\u00a0 \u10db\u10d4\u10ec\u10d0\u10e0\u10db\u10d4\u10d4\u10d1\u10d8, \u10db\u10ea\u10d8\u10e0\u10d4 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8 \u10d3\u10d0 \u10d0\u10e0\u10d0\u10d9\u10dd\u10db\u10d4\u10e0\u10ea\u10d8\u10e3\u10da\u10d8 \u10d8\u10e3\u10e0\u10d8\u10d3\u10d8\u10e3\u10da\u10d8 \u10de\u10d8\u10e0\u10d4\u10d1\u10d8 \u10d0\u10ee\u10dd\u10e0\u10ea\u10d8\u10d4\u10da\u10d4\u10d1\u10d4\u10dc \u10e1\u10d0\u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10dd \u10d3\u10d0 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0 \u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d2\u10d4\u10d1\u10d0\u10e1, \u10d2\u10d0\u10db\u10d0\u10e0\u10e2\u10d8\u10d5\u10d4\u10d1\u10e3\u10da\u10d8, \u10e8\u10e3\u10d0\u10da\u10d4\u10d3\u10e3\u10e0\u10d8 \u10e1\u10e2\u10d0\u10dc\u10d3\u10d0\u10e0\u10e2\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10e1\u10d0\u10d1\u10d0\u10db\u10d8\u10e1\u10d0\u10d3. \u10d1\u10e3\u10dc\u10d4\u10d1\u10e0\u10d8\u10d5\u10d8\u10d0 \u10d4\u10e1 \u10e1\u10e2\u10d0\u10dc\u10d3\u10d0\u10e0\u10e2\u10d8 \u10d3\u10d0\u10db\u10e2\u10d9\u10d8\u10ea\u10d4\u10d1\u10e3\u10da\u10d8\u10d0 \u10de\u10d0\u10e0\u10da\u10d0\u10db\u10d4\u10dc\u10e2\u10d8\u10e1 \u10e1\u10d0\u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10dd \u10d9\u10dd\u10db\u10d8\u10e1\u10d8\u10d8\u10e1 \u10db\u10d8\u10d4\u10e0, \u10e0\u10d0\u10ea \u10db\u10dd\u10ec\u10db\u10dd\u10d1\u10e1 \u10db\u10d8\u10e1 \u10d0\u10d5\u10d7\u10d4\u10dc\u10e2\u10e3\u10e0\u10dd\u10d1\u10d0\u10d6\u10d4.<\/p><p>3. <em><strong>\u10d5\u10d8\u10e1 \u10d0\u10e5\u10d5\u10e1 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8 \u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10e0\u10e3\u10da\u10d8 \u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10d8\u10e1 \u10d9\u10dd\u10dc\u10e2\u10e0\u10dd\u10da\u10d8\u10e1 \u10d3\u10d0 \u10e0\u10d4\u10d2\u10e3\u10da\u10d8\u10e0\u10d4\u10d1\u10d8\u10e1 \u10e3\u10e4\u10da\u10d4\u10d1\u10d0\u10db\u10dd\u10e1\u10d8\u10da\u10d4\u10d1\u10d0?!<\/strong><\/em><\/p><p>\u10d0\u10db \u10e3\u10e4\u10da\u10d4\u10d1\u10d4\u10d1\u10e1 \u10d0\u10ee\u10dd\u10e0\u10ea\u10d8\u10d4\u10da\u10d4\u10d1\u10e1 <a href=\"https:\/\/www.mof.ge\/\"><strong>\u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10d7\u10d0 \u10e1\u10d0\u10db\u10d8\u10dc\u10d8\u10e1\u10e2\u10e0\u10dd<\/strong><\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-f554e54\" data-id=\"f554e54\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-089b602 elementor-widget elementor-widget-image\" data-id=\"089b602\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"587\" src=\"https:\/\/devskey.com\/wp-content\/uploads\/2020\/12\/full-accounting-service-tax-legal-consultations-1024x587.jpg\" class=\"attachment-large size-large wp-image-5021\" alt=\"Declaration Agent Service in Georgia. accounting services in Georgia. bookkeeper in Tbilisi. bookkeeper in Batumi. bookkeeper in Georgia. accountant in Georgia\" srcset=\"https:\/\/devskey.com\/wp-content\/uploads\/2020\/12\/full-accounting-service-tax-legal-consultations-1024x587.jpg 1024w, https:\/\/devskey.com\/wp-content\/uploads\/2020\/12\/full-accounting-service-tax-legal-consultations-600x344.jpg 600w, https:\/\/devskey.com\/wp-content\/uploads\/2020\/12\/full-accounting-service-tax-legal-consultations-300x172.jpg 300w, https:\/\/devskey.com\/wp-content\/uploads\/2020\/12\/full-accounting-service-tax-legal-consultations-768x440.jpg 768w, https:\/\/devskey.com\/wp-content\/uploads\/2020\/12\/full-accounting-service-tax-legal-consultations-1536x880.jpg 1536w, https:\/\/devskey.com\/wp-content\/uploads\/2020\/12\/full-accounting-service-tax-legal-consultations.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f129c3d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f129c3d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9feeca5\" data-id=\"9feeca5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-57da7e8 animated-slow elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"57da7e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;zoomInDown&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span class=\"ez-toc-section\" id=\"%E1%83%91%E1%83%A3%E1%83%A6%E1%83%90%E1%83%9A%E1%83%A2%E1%83%A0%E1%83%98%E1%83%A1_%E1%83%A1%E1%83%94%E1%83%A0%E1%83%95%E1%83%98%E1%83%A1%E1%83%98_%E1%83%93%E1%83%90_%E1%83%91%E1%83%A3%E1%83%A6%E1%83%90%E1%83%9A%E1%83%A2%E1%83%A0%E1%83%98%E1%83%A1_%E1%83%9B%E1%83%9D%E1%83%9B%E1%83%A1%E1%83%90%E1%83%AE%E1%83%A3%E1%83%A0%E1%83%94%E1%83%91%E1%83%98%E1%83%A1_%E1%83%A4%E1%83%90%E1%83%A1%E1%83%94%E1%83%91%E1%83%98\"><\/span>\u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10e0\u10d8\u10e1 \u10e1\u10d4\u10e0\u10d5\u10d8\u10e1\u10d8 \u10d3\u10d0 \u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10e0\u10d8\u10e1 \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d8\u10e1 \u10e4\u10d0\u10e1\u10d4\u10d1\u10d8 <span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-559ed31 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"559ed31\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ab05635\" data-id=\"ab05635\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3409219 elementor-widget elementor-widget-text-editor\" data-id=\"3409219\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<table width=\"509\"><tbody><tr><td colspan=\"3\" width=\"509\"><p><strong><em> \u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10e0\u10d8\u10e1 \u10e1\u10d4\u10e0\u10d5\u10d8\u10e1\u10d8, \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d8\u10e1 \u10e1\u10d0\u10d9\u10dd\u10db\u10d8\u10e1\u10d8\u10dd \u10d3\u10d0 \u10d7\u10d0\u10dc\u10ee\u10d8\u10e1 \u10e8\u10d4\u10e1\u10d0\u10d1\u10d0\u10db\u10d8\u10e1\u10dd\u10d1\u10d0 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1 ( \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d8\u10e1 \u10db\u10d8\u10db\u10ec\u10dd\u10d3\u10d4\u10d1\u10d4\u10da\u10d8\/\u10e1\u10d0\u10d5\u10d0\u10ed\u10e0\u10dd)\u00a0 \u10db\u10d8\u10ee\u10d4\u10d3\u10d5\u10d8\u10d7:<\/em><\/strong><\/p><\/td><\/tr><tr><td><p>\u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d8\u10e1 \u10db\u10d8\u10db\u10ec\u10dd\u10d3\u10d4\u10d1\u10d4\u10da\u10d8 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d0<\/p><\/td><td><p>\u10db\u10d0\u10e5\u10e1\u10d8\u10db\u10e3\u10db 5 \u10d8\u10dc\u10d5\u10dd\u10d8\u10e1\u10d8 \u10d7\u10d5\u10d8\u10e3\u10e0\u10d0\u10d3<\/p><\/td><td><p>250 \u10da\u10d0\u10e0\u10d8<\/p><\/td><\/tr><tr><td><p>\u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d8\u10e1 \u10db\u10d8\u10db\u10ec\u10dd\u10d3\u10d4\u10d1\u10d4\u10da\u10d8 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d0<\/p><\/td><td><p>\u00a05-50 \u10d8\u10dc\u10d5\u10dd\u10d8\u10e1\u10d8 \u10d7\u10d5\u10d8\u10e3\u10e0\u10d0\u10d3<\/p><\/td><td><p>350 \u10da\u10d0\u10e0\u10d8<\/p><\/td><\/tr><tr><td><p>\u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d8\u10e1 \u10db\u10d8\u10db\u10ec\u10dd\u10d3\u10d4\u10d1\u10d4\u10da\u10d8 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d0<\/p><\/td><td><p>50-\u10d6\u10d4 \u10db\u10d4\u10e2\u10d8 \u10d8\u10dc\u10d5\u10dd\u10d8\u10e1\u10d8 \u10d7\u10d5\u10d8\u10e3\u10e0\u10d0\u10d3<\/p><\/td><td><p>500 \u10da\u10d0\u10e0\u10d8\u10d3\u10d0\u10dc<\/p><\/td><\/tr><tr><td>\u00a0<\/td><td>\u00a0<\/td><td>\u00a0<\/td><\/tr><tr><td><p>\u10d5\u10d0\u10ed\u10e0\u10dd\u10d1\u10d8\u10e1 \u10d2\u10d0\u10dc\u10db\u10d0\u10ee\u10dd\u10e0\u10ea\u10d8\u10d4\u10da\u10d4\u10d1\u10d4\u10da\u10d8 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d0<\/p><\/td><td><p>\u10db\u10d0\u10e5\u10e1\u10d8\u10db\u10e3\u10db 5 \u10d8\u10dc\u10d5\u10dd\u10d8\u10e1\u10d8 \u10d7\u10d5\u10d8\u10e3\u10e0\u10d0\u10d3<\/p><\/td><td><p>300 \u10da\u10d0\u10e0\u10d8<\/p><\/td><\/tr><tr><td><p>\u10d5\u10d0\u10ed\u10e0\u10dd\u10d1\u10d8\u10e1 \u10d2\u10d0\u10dc\u10db\u10d0\u10ee\u10dd\u10e0\u10ea\u10d8\u10d4\u10da\u10d4\u10d1\u10d4\u10da\u10d8 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d0<\/p><\/td><td><p>5-50 \u10d8\u10dc\u10d5\u10dd\u10d8\u10e1\u10d8 \u10d7\u10d5\u10d8\u10e3\u10e0\u10d0\u10d3<\/p><\/td><td><p>500 \u10da\u10d0\u10e0\u10d8<\/p><\/td><\/tr><tr><td><p>\u10d5\u10d0\u10ed\u10e0\u10dd\u10d1\u10d8\u10e1 \u10d2\u10d0\u10dc\u10db\u10d0\u10ee\u10dd\u10e0\u10ea\u10d8\u10d4\u10da\u10d4\u10d1\u10d4\u10da\u10d8 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d0<\/p><\/td><td><p>50-\u10d6\u10d4 \u10db\u10d4\u10e2\u10d8 \u10d8\u10dc\u10d5\u10dd\u10d8\u10e1\u10d8 \u10d7\u10d5\u10d8\u10e3\u10e0\u10d0\u10d3<\/p><\/td><td><p>700 \u10da\u10d0\u10e0\u10d8\u10d3\u10d0\u10dc<\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-960efde elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"960efde\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ca2214d\" data-id=\"ca2214d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ddda250 elementor-widget elementor-widget-image\" data-id=\"ddda250\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"961\" height=\"594\" src=\"https:\/\/devskey.com\/wp-content\/uploads\/2020\/12\/Best-price-for-bookkeeping-accounting-services.jpg\" class=\"attachment-large size-large wp-image-5037\" alt=\"Tax Advisory Service in Georgia. bookkeeper service in tbilisi. bookkeeper in Georgia. accountant services in Georgia. taxation agent services in Georgia. tax officer service in Georgia.\" srcset=\"https:\/\/devskey.com\/wp-content\/uploads\/2020\/12\/Best-price-for-bookkeeping-accounting-services.jpg 961w, https:\/\/devskey.com\/wp-content\/uploads\/2020\/12\/Best-price-for-bookkeeping-accounting-services-600x371.jpg 600w, https:\/\/devskey.com\/wp-content\/uploads\/2020\/12\/Best-price-for-bookkeeping-accounting-services-300x185.jpg 300w, https:\/\/devskey.com\/wp-content\/uploads\/2020\/12\/Best-price-for-bookkeeping-accounting-services-768x475.jpg 768w\" sizes=\"(max-width: 961px) 100vw, 961px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6769950 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6769950\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ec7901d\" data-id=\"ec7901d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e0d89b9 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"e0d89b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;zoomIn&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span class=\"ez-toc-section\" id=\"%E1%83%A0%E1%83%98%E1%83%97_%E1%83%A8%E1%83%94%E1%83%92%E1%83%95%E1%83%98%E1%83%AB%E1%83%9A%E1%83%98%E1%83%90_%E1%83%93%E1%83%90%E1%83%92%E1%83%94%E1%83%AE%E1%83%9B%E1%83%90%E1%83%A0%E1%83%9D%E1%83%97_%E1%83%91%E1%83%A3%E1%83%A6%E1%83%90%E1%83%9A%E1%83%A2%E1%83%A0%E1%83%98%E1%83%A1_%E1%83%A1%E1%83%94%E1%83%A0%E1%83%95%E1%83%98%E1%83%A1%E1%83%98_%E1%83%A1%E1%83%90%E1%83%92%E1%83%90%E1%83%93%E1%83%90%E1%83%A1%E1%83%90%E1%83%AE%E1%83%90%E1%83%93%E1%83%9D_%E1%83%99%E1%83%9D%E1%83%9C%E1%83%A1%E1%83%A3%E1%83%9A%E1%83%A2%E1%83%90%E1%83%9C%E1%83%A2%E1%83%98%E1%83%A1_%E1%83%9B%E1%83%9D%E1%83%9B%E1%83%A1%E1%83%90%E1%83%AE%E1%83%A3%E1%83%A0%E1%83%94%E1%83%91%E1%83%90_%E1%83%A1%E1%83%90%E1%83%A5%E1%83%90%E1%83%A0%E1%83%97%E1%83%95%E1%83%94%E1%83%9A%E1%83%9D%E1%83%A8%E1%83%98\"><\/span>\u10e0\u10d8\u10d7 \u10e8\u10d4\u10d2\u10d5\u10d8\u10eb\u10da\u10d8\u10d0 \u10d3\u10d0\u10d2\u10d4\u10ee\u10db\u10d0\u10e0\u10dd\u10d7 ?! \u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10e0\u10d8\u10e1 \u10e1\u10d4\u10e0\u10d5\u10d8\u10e1\u10d8 | \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d9\u10dd\u10dc\u10e1\u10e3\u10da\u10e2\u10d0\u10dc\u10e2\u10d8\u10e1 \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-25224c0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"25224c0\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-8a9d38f\" data-id=\"8a9d38f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4847a50 elementor-widget elementor-widget-heading\" data-id=\"4847a50\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span class=\"ez-toc-section\" id=\"%E1%83%91%E1%83%A3%E1%83%A6%E1%83%90%E1%83%9A%E1%83%A2%E1%83%A0%E1%83%A3%E1%83%9A%E1%83%98_%E1%83%90%E1%83%A6%E1%83%A0%E1%83%98%E1%83%AA%E1%83%AE%E1%83%95%E1%83%98%E1%83%A1_%E1%83%A1%E1%83%90%E1%83%9D%E1%83%9E%E1%83%94%E1%83%A0%E1%83%90%E1%83%AA%E1%83%98%E1%83%9D_%E1%83%9B%E1%83%9D%E1%83%9B%E1%83%A1%E1%83%90%E1%83%AE%E1%83%A3%E1%83%A0%E1%83%94%E1%83%91%E1%83%90%E1%83%91%E1%83%A3%E1%83%A6%E1%83%90%E1%83%9A%E1%83%A2%E1%83%A0%E1%83%98%E1%83%A1_%E1%83%A1%E1%83%94%E1%83%A0%E1%83%95%E1%83%98%E1%83%A1%E1%83%98\"><\/span>\u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10e0\u10e3\u10da\u10d8 \u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10d8\u10e1 \u10e1\u10d0\u10dd\u10de\u10d4\u10e0\u10d0\u10ea\u10d8\u10dd \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0.\u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10e0\u10d8\u10e1 \u10e1\u10d4\u10e0\u10d5\u10d8\u10e1\u10d8<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-18e1756\" data-id=\"18e1756\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-84f3283 elementor-widget elementor-widget-heading\" data-id=\"84f3283\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span class=\"ez-toc-section\" id=\"%E1%83%A4%E1%83%98%E1%83%9C%E1%83%90%E1%83%9C%E1%83%A1%E1%83%A3%E1%83%A0%E1%83%98_%E1%83%93%E1%83%90_%E1%83%A1%E1%83%90%E1%83%92%E1%83%90%E1%83%93%E1%83%90%E1%83%A1%E1%83%90%E1%83%AE%E1%83%90%E1%83%93%E1%83%9D_%E1%83%A1%E1%83%90%E1%83%99%E1%83%9D%E1%83%9C%E1%83%A1%E1%83%A3%E1%83%9A%E1%83%A2%E1%83%90%E1%83%AA%E1%83%98%E1%83%9D_%E1%83%9B%E1%83%9D%E1%83%9B%E1%83%A1%E1%83%90%E1%83%AE%E1%83%A3%E1%83%A0%E1%83%94%E1%83%91%E1%83%90\"><\/span>\u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10d3\u10d0 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10e1\u10d0\u10d9\u10dd\u10dc\u10e1\u10e3\u10da\u10e2\u10d0\u10ea\u10d8\u10dd \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0 <span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-d3b5de8\" data-id=\"d3b5de8\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-11cd2bb elementor-widget elementor-widget-heading\" data-id=\"11cd2bb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span class=\"ez-toc-section\" id=\"%E1%83%A1%E1%83%90%E1%83%90%E1%83%9C%E1%83%92%E1%83%90%E1%83%A0%E1%83%98%E1%83%A8%E1%83%92%E1%83%94%E1%83%91%E1%83%9D_%E1%83%9B%E1%83%9D%E1%83%9B%E1%83%A1%E1%83%90%E1%83%AE%E1%83%A3%E1%83%A0%E1%83%94%E1%83%91%E1%83%90\"><\/span>\u10e1\u10d0\u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d2\u10d4\u10d1\u10dd \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-752d1bc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"752d1bc\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-9feeace\" data-id=\"9feeace\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-291d5dc elementor-widget elementor-widget-text-editor\" data-id=\"291d5dc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u10d3\u10d0\u10d5\u10d8\u10ec\u10e7\u10dd\u10d7 \u10d8\u10e5\u10d4\u10d3\u10d0\u10dc \u10e0\u10dd\u10db, \u10e0\u10dd\u10d2\u10dd\u10e0\u10ea \u10db\u10ea\u10d8\u10e0\u10d4 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10db\u10d4\u10e1\u10d0\u10d9\u10e3\u10d7\u10e0\u10d4\u10e1, \u10e3\u10e4\u10e0\u10dd \u10db\u10dc\u10d8\u10e8\u10d5\u10dc\u10d4\u10da\u10dd\u10d5\u10d0\u10dc\u10d8 \u10e1\u10d0\u10e5\u10db\u10d4\u10d4\u10d1\u10d8 \u10d2\u10d0\u10e5\u10d5\u10d7, \u10d5\u10d8\u10d3\u10e0\u10d4 \u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10e0\u10e3\u10da\u10d8 \u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10d8\u10e1 \u10ec\u10d0\u10e0\u10db\u10dd\u10d4\u10d1\u10d0. \u10d0\u10e6\u10e1\u10d0\u10dc\u10d8\u10e8\u10dc\u10d0\u10d5\u10d8\u10d0, \u10e0\u10dd\u10db \u10d4\u10e1 &#8220;\u10ec\u10d4\u10e1\u10d8&#8221; \u10d1\u10e3\u10dc\u10d4\u10d1\u10d8\u10e1 \u10d9\u10d0\u10dc\u10dd\u10dc\u10d0\u10d3 \u10e9\u10d0\u10db\u10dd\u10e7\u10d0\u10da\u10d8\u10d1\u10d3\u10d0 \u10d3\u10d0 \u10d2\u10d0\u10db\u10dd\u10db\u10d3\u10d8\u10dc\u10d0\u10e0\u10d4 \u10d3\u10e6\u10dd\u10e8\u10d8 \u10e8\u10d4\u10d6\u10e6\u10e3\u10d3\u10e3\u10da\u10dd\u10d1\u10d8\u10d3\u10d0\u10dc \u10d0\u10dc \u10d0\u10e0\u10d0\u10e1\u10d0\u10d7\u10d0\u10dc\u10d0\u10d3\u10dd \u10d2\u10d0\u10db\u10dd\u10ea\u10d3\u10d8\u10da\u10d4\u10d1\u10d8\u10d3\u10d0\u10dc, \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10db\u10d4\u10e1\u10d0\u10d9\u10e3\u10d7\u10e0\u10d4\u10d4\u10d1\u10e1 \u10d0\u10e0 \u10d0\u10e5\u10d5\u10d7 \u10d3\u10e0\u10dd, \u10e0\u10dd\u10db \u10d8\u10d6\u10e0\u10e3\u10dc\u10dd\u10dc \u10d7\u10d0\u10d5\u10d8\u10d0\u10dc\u10d7\u10d8 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d4\u10d1\u10d8\u10e1 \u10e0\u10d8\u10d2 \u10e1\u10d0\u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10dd \u10e1\u10d0\u10d9\u10d8\u10d7\u10ee\u10d4\u10d1\u10d6\u10d4.\u00a0<\/p><h3>\u10d0\u10e1\u10d4 \u10e0\u10dd\u10db, \u10e9\u10d5\u10d4\u10dc\u10d8 <strong>\u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10e0\u10d8\u10e1 \u10e1\u10d4\u10e0\u10d5\u10d8\u10e1\u10d8<\/strong> \u10e3\u10d6\u10e0\u10e3\u10dc\u10d5\u10d4\u10da\u10e7\u10dd\u10e4\u10e1 \u10db\u10ea\u10d8\u10e0\u10d4 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10e8\u10d8 \u10d2\u10d0\u10db\u10dd\u10ea\u10d3\u10d8\u10da\u10d8, \u10db\u10e0\u10d0\u10d5\u10d0\u10da\u10ec\u10da\u10d8\u10d0\u10dc\u10d8 \u10de\u10e0\u10d0\u10e5\u10e2\u10d8\u10d9\u10d8\u10e1 \u10db\u10e5\u10dd\u10dc\u10d4, \u10e1\u10d0\u10d8\u10db\u10d4\u10d3\u10dd \u10e1\u10d0\u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10dd \u10e1\u10d4\u10e0\u10d5\u10d8\u10e1\u10d8\u10e1 \u10db\u10d8\u10ec\u10dd\u10d3\u10d4\u10d1\u10d0\u10e1 \u10d3\u10d0 \u10d0\u10db\u10d0\u10e1\u10d7\u10d0\u10dc\u10d0\u10d5\u10d4,\u00a0 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10d4\u10d1\u10d8\u10e1 \u10d9\u10d0\u10e0\u10d2 \u10db\u10d4\u10dc\u10d4\u10ef\u10db\u10d4\u10dc\u10e2\u10e1, \u10e0\u10d0\u10ea \u10d0\u10d8\u10e1\u10d0\u10ee\u10d4\u10d1\u10d0 \u10d7\u10e5\u10d5\u10d4\u10dc\u10d8 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10ec\u10d0\u10e0\u10db\u10d0\u10e2\u10d4\u10d1\u10d0\u10e8\u10d8.<\/h3><p>\u10d2\u10d0\u10e0\u10d3\u10d0 \u10d0\u10db\u10d8\u10e1\u10d0, \u10e9\u10d5\u10d4\u10dc\u10d8 \u10d4\u10e0\u10d7-\u10d4\u10e0\u10d7\u10d8 \u10e1\u10d4\u10e0\u10d5\u10d8\u10e1\u10d8 \u10d2\u10d7\u10d0\u10d5\u10d0\u10d6\u10dd\u10d1\u10d7 \u10d7\u10e5\u10d5\u10d4\u10dc\u10d8 \u10e1\u10d0\u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10dd \u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d2\u10d4\u10d1\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10e5\u10db\u10dc\u10d0\u10e1, \u10d9\u10dd\u10dd\u10e0\u10d3\u10d8\u10dc\u10d8\u10e0\u10d4\u10d1\u10d0\u10e1\u10d0 \u10d3\u10d0 \u10d9\u10dd\u10dc\u10e2\u10e0\u10dd\u10da\u10e1. \u10d0\u10e1\u10d4 \u10e0\u10dd\u10db, \u10d2\u10d0\u10db\u10dd\u10db\u10d3\u10d8\u10dc\u10d0\u10e0\u10d4 \u10db\u10dd\u10ea\u10d4\u10db\u10e3\u10da \u10e1\u10e4\u10d4\u10e0\u10dd\u10e8\u10d8 30 \u10ec\u10da\u10d8\u10d0\u10dc\u10d8 \u10d2\u10d0\u10db\u10dd\u10ea\u10d3\u10d8\u10da\u10d4\u10d1\u10d8\u10e1\u10d0 \u10e9\u10d5\u10d4\u10dc\u10d8 \u10d2\u10e3\u10dc\u10d3\u10d8 \u10db\u10d6\u10d0\u10d3 \u10d0\u10e0\u10d8\u10e1 \u10d8\u10db\u10e3\u10e8\u10d0\u10dd\u10e1 \u10d7\u10e5\u10d5\u10d4\u10dc\u10d8 \u10db\u10ea\u10d8\u10e0\u10d4 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1, \u10e0\u10dd\u10db\u10da\u10d8\u10e1 \u10e4\u10d0\u10e0\u10d2\u10da\u10d4\u10d1\u10e8\u10d8\u10ea \u10d5\u10d4\u10ea\u10d3\u10d4\u10d1\u10d8\u10d7 \u10de\u10d8\u10e0\u10d5\u10d4\u10da \u10d0\u10d3\u10d2\u10d8\u10da\u10d6\u10d4 \u10d3\u10d0\u10d5\u10d0\u10e7\u10d4\u10dc\u10dd\u10d7, \u10d7\u10e5\u10d5\u10d4\u10dc\u10d8, \u10db\u10dd\u10db\u10ee\u10db\u10d0\u10e0\u10d4\u10d1\u10da\u10d8\u10e1 \u10d8\u10dc\u10e2\u10d4\u10e0\u10d4\u10e1\u10d4\u10d1\u10d8.<\/p><p>\u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10e0\u10d8\u10e1 \u10e1\u10d4\u10e0\u10d5\u10d8\u10e1\u10d8 \u10db\u10dd\u10d8\u10ea\u10d0\u10d5\u10e1 \u10d7\u10e5\u10d5\u10d4\u10dc\u10d8 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1 \u10e7\u10dd\u10d5\u10d4\u10da\u10d3\u10e6\u10d8\u10e3\u10e0 \u10e1\u10d0\u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10dd \u10dd\u10de\u10d4\u10e0\u10d0\u10ea\u10d8\u10d4\u10d1\u10e1, \u10e1\u10de\u10d4\u10ea\u10d8\u10d0\u10da\u10e3\u10e0\u10d8 \u10de\u10e0\u10dd\u10d2\u10e0\u10d0\u10db\u10e3\u10da\u10d8 \u10e3\u10d6\u10e0\u10e3\u10dc\u10d5\u10d4\u10da\u10e7\u10dd\u10e4\u10d8\u10d7. \u10d0\u10e5\u10d5\u10d4, \u10d0\u10e6\u10e1\u10d0\u10dc\u10d8\u10e8\u10dc\u10d0\u10d5\u10d8\u10d0 \u10d8\u10e1 \u10e4\u10d0\u10e5\u10e2\u10d8\u10ea, \u10e0\u10dd\u10db \u10db\u10d8\u10e3\u10ee\u10d4\u10d3\u10d0\u10d5\u10d0\u10d3 \u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10e0\u10d8\u10e1 \u10e1\u10d4\u10e0\u10d5\u10d8\u10e1\u10d8\u10e1\u10d0 \u10d7\u10e5\u10d5\u10d4\u10dc \u10d5\u10d0\u10da\u10d3\u10d4\u10d1\u10e3\u10da\u10d8 \u10ee\u10d0\u10e0\u10d7 \u10d7\u10d5\u10d0\u10da\u10d8 \u10d0\u10d3\u10d4\u10d5\u10dc\u10dd\u10d7 \u10d7\u10e5\u10d5\u10d4\u10dc\u10d8\u10d5\u10d4 \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d8\u10e1 \u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d2\u10d4\u10d1\u10d4\u10d1\u10e1, \u10e0\u10dd\u10db\u10d4\u10da\u10e8\u10d8\u10ea \u10d1\u10e3\u10dc\u10d4\u10d1\u10e0\u10d8\u10d5\u10d8\u10d0 \u10d3\u10d0\u10d9\u10d5\u10d0\u10da\u10d8\u10d0\u10dc\u10d4\u10d1\u10d0\u10e1 \u10d0\u10e0 \u10d3\u10d0\u10d5\u10d8\u10e8\u10e3\u10e0\u10d4\u10d1\u10d7.<\/p><p>\u10d2\u10d0\u10e0\u10d3\u10d0 \u10d0\u10db\u10d8\u10e1\u10d0, \u10e1\u10d0\u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10e0\u10dd \u10e1\u10d0\u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10dd \u10dd\u10de\u10d4\u10e0\u10d0\u10ea\u10d8\u10d4\u10d1\u10d8\u10e1 \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0 \u10db\u10dd\u10d8\u10ea\u10d0\u10d5\u10e1:<\/p><ul><li>\u10de\u10d8\u10e0\u10d5\u10d4\u10da\u10d0\u10d3\u10d8 \u10e1\u10d0\u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10dd \u10d3\u10dd\u10d9\u10e3\u10db\u10d4\u10dc\u10e2\u10d0\u10ea\u10d8\u10d8\u10e1 \u10e8\u10d4\u10e5\u10db\u10dc\u10d0<\/li><li>\u10e1\u10d0\u10d1\u10d0\u10dc\u10d9\u10dd \u10d2\u10d0\u10d3\u10d0\u10e0\u10d8\u10ea\u10ee\u10d5\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10dc\u10ee\u10dd\u10e0\u10ea\u10d8\u10d4\u10da\u10d4\u10d1\u10d0\u10e1 \u10d3\u10d0 \u10d0.\u10e8.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-41cc215\" data-id=\"41cc215\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-eea7509 elementor-widget elementor-widget-text-editor\" data-id=\"eea7509\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u10e9\u10d5\u10d4\u10dc\u10d8 \u10d0\u10d6\u10e0\u10d8\u10d7 \u10e1\u10d4\u10e0\u10d5\u10d8\u10e1\u10d4\u10d1\u10d8\u10e1 \u10db\u10e0\u10d0\u10d5\u10d0\u10da\u10e4\u10d4\u10e0\u10dd\u10d5\u10dc\u10d4\u10d1\u10d8\u10d3\u10d0\u10dc \u10d2\u10d0\u10db\u10dd\u10db\u10d3\u10d8\u10dc\u10d0\u10e0\u10d4, \u10d1\u10d0\u10d6\u10d0\u10e0\u10d6\u10d4 \u10d7\u10d5\u10d0\u10da\u10e1\u10d0\u10e9\u10d8\u10dc\u10dd \u10e3\u10de\u10d8\u10e0\u10d0\u10e2\u10d4\u10e1\u10dd\u10d1\u10d0 \u10d2\u10d5\u10d0\u10e5\u10d5\u10e1, \u10d7\u10e3\u10dc\u10d3\u10d0\u10ea, \u10d0\u10d5\u10d8\u10e6\u10dd\u10d7 \u10e8\u10d4\u10db\u10d3\u10d4\u10d2\u10d8 \u10e2\u10d8\u10de\u10d8\u10e1 \u10e1\u10d4\u10e0\u10d5\u10d8\u10e1\u10d8. \u10e9\u10d5\u10d4\u10dc\u10d8 \u10e1\u10d0\u10d9\u10dd\u10dc\u10e1\u10e3\u10da\u10e2\u10d0\u10ea\u10d8\u10dd \u10ef\u10d2\u10e3\u10e4\u10d8 \u10d2\u10d7\u10d0\u10d5\u10d0\u10d6\u10dd\u10d1\u10d7 \u10e0\u10dd\u10d2\u10dd\u10e0\u10ea\u00a0 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0, \u10d8\u10e1\u10d4 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d9\u10dd\u10dc\u10e1\u10e3\u10da\u10e2\u10d0\u10ea\u10d8\u10d0\u10e1, \u10d4\u10e1 \u10d8\u10e5\u10dc\u10d4\u10d1\u10d0 \u10d4\u10e0\u10d7\u10ef\u10d4\u10e0\u10d0\u10d3\u10d8, \u10d0\u10dc \u10d7\u10e3\u10dc\u10d3\u10d0\u10ea \u10db\u10d8\u10db\u10d3\u10d8\u10dc\u10d0\u10e0\u10d4 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10d3\u10d0 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10dd\u10e4\u10d8\u10ea\u10e0\u10d8\u10e1 \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0. \u10d2\u10d0\u10e0\u10d3\u10d0 \u10d0\u10db\u10d8\u10e1\u10d0, \u10e0\u10dd\u10d2\u10dd\u10ea \u10e3\u10d9\u10d5\u10d4 \u10d0\u10e0\u10d5\u10dc\u10d8\u10e8\u10dc\u10d4\u10d7, \u10e9\u10d5\u10d4\u10dc \u10dc\u10d0\u10db\u10d3\u10d5\u10d8\u10da\u10d0\u10d3 \u10dd\u10de\u10e2\u10d8\u10db\u10d8\u10d6\u10d8\u10e0\u10d4\u10d1\u10d0\u10e1 \u10d2\u10d0\u10d5\u10e3\u10ec\u10d4\u10d5\u10d7 \u10d7\u10e5\u10d5\u10d4\u10dc\u10e1 \u10ee\u10d0\u10e0\u10ef\u10d4\u10d1\u10e1 \u10d3\u10d0 \u10db\u10dd\u10d2\u10d0\u10ec\u10d5\u10d3\u10d8\u10d7 \u10db\u10d9\u10d0\u10e4\u10d8\u10dd \u10d3\u10d0 \u10e8\u10d4\u10e1\u10d0\u10d1\u10d0\u10db\u10d8\u10e1 \u10d8\u10dc\u10e4\u10dd\u10e0\u10db\u10d0\u10ea\u10d8\u10d0\u10e1 \u10d7\u10e5\u10d5\u10d4\u10dc\u10d8 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1 \u10e1\u10d0\u10ed\u10d8\u10e0\u10dd\u10d4\u10d1\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10e1\u10d0\u10ee\u10d4\u10d1, \u10d1\u10e3\u10dc\u10d4\u10d1\u10e0\u10d8\u10d5\u10d8\u10d0 \u10e8\u10d4\u10db\u10d3\u10d2\u10dd\u10db\u10e8\u10d8 \u10e0\u10d8\u10d2\u10d8\u00a0 \u10e1\u10d0\u10dd\u10de\u10d4\u10e0\u10d0\u10ea\u10d8\u10dd \u10d2\u10d0\u10d3\u10d0\u10ec\u10e7\u10d5\u10d4\u10e2\u10d8\u10da\u10d4\u10d1\u10d8\u10e1 \u10db\u10d8\u10e1\u10d0\u10e6\u10d4\u10d1\u10d0\u10d3.<\/p><h3>\u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d9\u10dd\u10dc\u10e1\u10e3\u10da\u10e2\u10d0\u10dc\u10e2\u10d8\u10e1 \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8<\/h3><p>\u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10d9\u10d0\u10dc\u10dd\u10dc\u10d8, <strong><a href=\"https:\/\/matsne.gov.ge\/ka\/document\/view\/1043717%23part_201?publication=4\">\u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10e1\u10d0\u10ee\u10d4\u10d1<\/a><\/strong>, \u10ea\u10dd\u10e2\u10d0 \u10d0\u10e0\u10d8\u10e7\u10dd\u10e1 \u10d3\u10d0\u10db\u10d0\u10d1\u10dc\u10d4\u10d5\u10d4\u10da\u10d8\u10d0 \u10d3\u10d0 \u10e0\u10d7\u10e3\u10da \u10d4\u10dc\u10d0\u10d6\u10d4\u10d0 \u10d3\u10d0\u10ec\u10d4\u10e0\u10d8\u10da\u10d8. \u10e0\u10dd\u10d2\u10dd\u10e0\u10ea \u10d8\u10ea\u10d8\u10d7, \u10db\u10dc\u10d8\u10e8\u10d5\u10dc\u10d4\u10da\u10dd\u10d5\u10d0\u10dc\u10d8\u10d0 \u10d7\u10d5\u10d0\u10da\u10e7\u10e3\u10e0\u10d8 \u10d5\u10d0\u10d3\u10d4\u10d5\u10dc\u10dd\u10d7 \u10e9\u10d5\u10d4\u10dc\u10d7\u10d5\u10d8\u10e1 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d5\u10d0\u10da\u10d3\u10d4\u10d1\u10e3\u10da\u10d4\u10d1\u10d4\u10d1\u10d8\u10e1 \u10ec\u10d0\u10e0\u10db\u10dd\u10e5\u10db\u10dc\u10d8\u10e1 \u10de\u10e0\u10dd\u10ea\u10d4\u10e1\u10d4\u10d1\u10e1, \u10e0\u10d0\u10d7\u10d0 \u10e8\u10d4\u10db\u10d3\u10d2\u10dd\u10db\u10e8\u10d8 \u10d0\u10d5\u10d8\u10e0\u10d8\u10d3\u10dd\u10d7 \u10d9\u10dd\u10dc\u10d9\u10e0\u10d4\u10e2\u10e3\u10da\u10d8 \u10e1\u10d0\u10ee\u10d8\u10e1 \u10e3\u10d6\u10e3\u10e1\u10e2\u10dd\u10d1\u10d0\u10dc\u10d8 \u10d3\u10d0 \u10e1\u10ee\u10d5\u10d0\u10d3\u10d0\u10e1\u10ee\u10d5\u10d0 \u10e2\u10d8\u10de\u10d8\u10e1 \u10e1\u10d0\u10dc\u10e5\u10ea\u10d8\u10d0-\u10ef\u10d0\u10e0\u10d8\u10db\u10d4\u10d1\u10d8. \u10d0\u10e5\u10d5\u10d4 \u10e0\u10dd\u10db \u10d5\u10d7\u10e5\u10d5\u10d0\u10d7 \u10d3\u10d0 \u10ee\u10d0\u10d6\u10d8 \u10d2\u10d0\u10d5\u10e3\u10e1\u10d5\u10d0\u10d7 \u10d9\u10d0\u10dc\u10dd\u10dc\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d4\u10d1\u10d8\u10e1 \u10e1\u10de\u10d4\u10ea\u10d8\u10e4\u10d8\u10d9\u10d0\u10e1, \u10e1\u10d0\u10d9\u10db\u10d0\u10dd\u10d3 \u10d0\u10e5\u10e2\u10e3\u10d0\u10da\u10e3\u10e0\u10d8\u10d0 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d9\u10dd\u10dc\u10e1\u10e3\u10da\u10e2\u10d0\u10dc\u10e2\u10d8\u10e1 (\u10db\u10e0\u10e9\u10d4\u10d5\u10d4\u10da\u10d8\u10e1) \u10e1\u10d4\u10e0\u10d5\u10d8\u10e1\u10d8. \u10e1\u10ec\u10dd\u10e0\u10d4\u10d3 \u10d0\u10db\u10d8\u10e2\u10dd\u10db, \u10e9\u10d5\u10d4\u10dc\u10e1 \u10db\u10dd\u10db\u10ee\u10db\u10d0\u10e0\u10d4\u10d1\u10da\u10d4\u10d1\u10e1 \u10d5\u10d7\u10d0\u10d5\u10d0\u10d6\u10dd\u10d1\u10d7 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0 \u10d3\u10d0 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10e1\u10d0\u10d9\u10dd\u10dc\u10e1\u10e3\u10da\u10e2\u10d0\u10ea\u10d8\u10dd \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0\u10e1.<\/p><h4>\u10e0\u10d0\u10e1 \u10d2\u10e3\u10da\u10d8\u10e1\u10ee\u10db\u10dd\u10d1\u10e1 \u10e9\u10d5\u10d4\u10dc\u10d8 \u10d9\u10dd\u10dc\u10e2\u10e0\u10dd\u10da\u10d8\u10e1 \u10db\u10d4\u10e5\u10d0\u10dc\u10d8\u10d6\u10db\u10d8?!<\/h4><p>\u10d4\u10e1 \u10e3\u10d9\u10d0\u10dc\u10d0\u10e1\u10d9\u10dc\u10d4\u10da\u10d8 \u10db\u10dd\u10d8\u10ea\u10d0\u10d5\u10e1:<\/p><p>* \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10d4\u10d1\u10d8\u10e1 \u10de\u10dd\u10e0\u10e2\u10d0\u10da\u10e1<\/p><p>* \u10e1\u10e2\u10d0\u10e2\u10e3\u10e1\u10d8\u10e1 \u10e8\u10d4\u10db\u10dd\u10ec\u10db\u10d4\u10d1\u10d0\u10e1 \u10d3\u10d0 \u10d7\u10e5\u10d5\u10d4\u10dc\u10d8 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1\u00a0 \u10e1\u10e2\u10d0\u10e2\u10e3\u10e1\u10d8\u10e1 \u10d2\u10d0\u10dc\u10d0\u10ee\u10da\u10d4\u10d1\u10d0\u10e1.<\/p><p>* \u10e7\u10dd\u10d5\u10d4\u10da\u10d7\u10d5\u10d8\u10e3\u10e0\u10d8 \u10e1\u10d0\u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10dd \u10d3\u10d4\u10d9\u10da\u10d0\u10e0\u10d0\u10ea\u10d8\u10d4\u10d1\u10d8\u10e1 \u10db\u10dd\u10db\u10d6\u10d0\u10d3\u10d4\u10d1\u10d0\u10e1 \u10d3\u10d0 \u10ec\u10d0\u10e0\u10d3\u10d2\u10d4\u10dc\u10d0\u10e1 \u10d7\u10e5\u10d5\u10d4\u10dc\u10e1 \u10db\u10d8\u10d4\u10e0 \u10db\u10dd\u10ec\u10dd\u10d3\u10d4\u10d1\u10e3\u10da\u10d8 \u10d8\u10dc\u10e4\u10dd\u10e0\u10db\u10d0\u10ea\u10d8\u10d8\u10e1 \u10e1\u10d0\u10e4\u10e3\u10eb\u10d5\u10d4\u10da\u10d6\u10d4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-8bb300a\" data-id=\"8bb300a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5c1e6f3 elementor-widget elementor-widget-text-editor\" data-id=\"5c1e6f3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3><strong>\u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d2\u10d4\u10d1\u10d8\u10e1 \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0:<\/strong><\/h3><p>\u10de\u10d8\u10e0\u10d5\u10d4\u10da\u10e7\u10dd\u10d5\u10da\u10d8\u10e1\u10d0, \u10ee\u10d3\u10d4\u10d1\u10d0 \u10d3\u10d0\u10db\u10e3\u10e8\u10d0\u10d5\u10d4\u10d1\u10d0 \u10d7\u10e5\u10d5\u10d4\u10dc\u10d8\u10d5\u10d4 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d4\u10d1\u10d8\u10e1 \u10db\u10d8\u10d4\u10e0 \u10e9\u10d5\u10d4\u10dc\u10d7\u10d5\u10d8\u10e1 \u10db\u10dd\u10ec\u10dd\u10d3\u10d4\u10d1\u10e3\u10da\u10d8 \u10d3\u10dd\u10d9\u10e3\u10db\u10d4\u10dc\u10e2\u10d0\u10ea\u10d8\u10d8\u10e1\u10d0. \u10e8\u10d4\u10d3\u10d4\u10d2\u10d0\u10d3, \u10e9\u10d5\u10d4\u10dc \u10d5\u10d0\u10db\u10d6\u10d0\u10d3\u10d4\u10d1\u10d7 \u10e8\u10d4\u10e1\u10d0\u10d1\u10d0\u10db\u10d8\u10e1 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d3\u10d4\u10d9\u10da\u10d0\u10e0\u10d0\u10ea\u10d8\u10d4\u10d1\u10e1 (\u10d0\u10d2\u10e0\u10d4\u10d7\u10d5\u10d4 \u10db\u10dd\u10ee\u10e1\u10d4\u10dc\u10d4\u10d1\u10d4\u10d1\u10e1) \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10d9\u10d0\u10dc\u10dd\u10dc\u10db\u10d3\u10d4\u10d1\u10da\u10dd\u10d1\u10d8\u10e1 \u10e8\u10d4\u10e1\u10d0\u10d1\u10d0\u10db\u10d8\u10e1\u10d0\u10d3. \u10d0\u10e1\u10d4\u10d5\u10d4, \u10d0\u10e6\u10e1\u10d0\u10dc\u10d8\u10e8\u10dc\u10d0\u10d5\u10d8\u10d0 \u10d8\u10e1\u10d8\u10ea, \u10e0\u10dd\u10db \u10d2\u10d0\u10ec\u10d5\u10d3\u10d8\u10d7 \u10d8\u10dc\u10e4\u10dd\u10e0\u10db\u10d0\u10ea\u10d8\u10d0\u10e1 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d5\u10d0\u10da\u10d3\u10d4\u10d1\u10e3\u10da\u10d4\u10d1\u10d4\u10d1\u10d8\u10e1 \u10ec\u10d0\u10e0\u10db\u10dd\u10e5\u10db\u10dc\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10d5\u10d0\u10d3\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10e1\u10d0\u10ee\u10d4\u10d1.<\/p><h3><strong>\u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d2\u10d4\u10d1\u10d8\u10e1 \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8:<\/strong><\/h3><p>\u10d2\u10d0\u10d8\u10d7\u10d5\u10d0\u10da\u10d8\u10e1\u10ec\u10d8\u10dc\u10d4\u10d7, \u10e0\u10dd\u10db \u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d4\u10d1\u10d8 \u10e3\u10dc\u10d3\u10d0 \u10db\u10dd\u10db\u10d6\u10d0\u10d3\u10d3\u10d4\u10e1 \u10d3\u10d0 \u10ec\u10d0\u10e0\u10d3\u10d2\u10d4\u10dc\u10d8\u10da \u10d8\u10e5\u10dc\u10d0\u10e1 IASB \u10e1\u10e2\u10d0\u10dc\u10d3\u10d0\u10e0\u10e2\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10e1\u10d0\u10d1\u10d0\u10db\u10d8\u10e1\u10d0\u10d3, \u10db\u10ea\u10d8\u10e0\u10d4 \u10e1\u10e3\u10d1\u10d8\u10d4\u10e5\u10e2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10db\u10d0\u10e0\u10e2\u10d8\u10d5\u10d4\u10d1\u10e3\u10da\u10d8 \u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d8\u10e1 \u10e4\u10dd\u10e0\u10db\u10d0\u10e2\u10e8\u10d8. \u10e9\u10d5\u10d4\u10dc \u10e8\u10d4\u10d2\u10d5\u10d8\u10eb\u10da\u10d8\u10d0 \u10db\u10dd\u10d5\u10d0\u10db\u10d6\u10d0\u10d3\u10dd\u10d7 \u10d3\u10d0 \u10ec\u10d0\u10e0\u10d5\u10d0\u10d3\u10d2\u10d8\u10dc\u10dd\u10d7 \u10e1\u10d0\u10d5\u10d0\u10da\u10d3\u10d4\u10d1\u10e3\u10da\u10dd \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d2\u10d4\u10d1\u10d0 \u10d7\u10e5\u10d5\u10d4\u10dc\u10d8 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1.<\/p><p><strong>\u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10d3\u10d0 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10d8\u10e1 \/ \u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d2\u10d4\u10d1\u10d8\u10e1 \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8:<\/strong><\/p><p>\u10e9\u10d5\u10d4\u10dc\u10d2\u10d0\u10dc \u10db\u10dd\u10ea\u10d4\u10db\u10e3\u10da\u10d8 \u10e2\u10d8\u10de\u10d8\u10e1 \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0 \u10db\u10dd\u10d8\u10ea\u10d0\u10d5\u10e1:<\/p><ul><li>\u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1 \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d8\u10e1 \u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10d0\u10e1.<\/li><li>\u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10d3\u10d0 \u10e1\u10d0\u10d8\u10dc\u10d5\u10d4\u10e1\u10e2\u10d8\u10ea\u10d8\u10dd \u10d0\u10e5\u10e2\u10d8\u10d5\u10dd\u10d1\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10e1\u10d0\u10d1\u10d0\u10db\u10d8\u10e1\u10dd\u10d1\u10d0\u10e8\u10d8 \u10db\u10dd\u10e7\u10d5\u10d0\u10dc\u10d0\u10e1 \u10e1\u10d0\u10d4\u10e0\u10d7\u10d0\u10e8\u10dd\u10e0\u10d8\u10e1\u10dd \u10e1\u10e2\u10d0\u10dc\u10d3\u10d0\u10e0\u10e2\u10d4\u10d1\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10d0\u10d3\u10d2\u10d8\u10da\u10dd\u10d1\u10e0\u10d8\u10d5\u10d8 \u10d9\u10d0\u10dc\u10dd\u10dc\u10db\u10d3\u10d4\u10d1\u10da\u10dd\u10d1\u10d8\u10e1 \u10e8\u10d4\u10e1\u10d0\u10d1\u10d0\u10db\u10d8\u10e1\u10d0\u10d3.<\/li><li>\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1 \u10d3\u10d4\u10d9\u10da\u10d0\u10e0\u10d0\u10ea\u10d8\u10d8\u10e1 \u10de\u10e0\u10dd\u10ea\u10d4\u10e1\u10d8\u10e1 \u10d2\u10d0\u10db\u10d0\u10e0\u10e2\u10d8\u10d5\u10d4\u10d1\u10d0\u10e1<\/li><li>\u10e7\u10dd\u10d5\u10d4\u10da\u10d7\u10d5\u10d8\u10e3\u10e0\u10d8 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d2\u10d4\u10d1\u10d8\u10e1 \u10db\u10dd\u10db\u10d6\u10d0\u10d3\u10d4\u10d1\u10d0\u10e1\u10d0 \u10d3\u10d0 \u10d1\u10d0\u10da\u10d0\u10dc\u10e1\u10d8\u10e1 \u10e8\u10d4\u10d3\u10d2\u10d4\u10dc\u10d0\u10e1.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-77983e2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"77983e2\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3062360\" data-id=\"3062360\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-68a7ad8 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"68a7ad8\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;zoomIn&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span class=\"ez-toc-section\" id=\"%E1%83%A0%E1%83%90%E1%83%A2%E1%83%9D%E1%83%9B_%E1%83%A9%E1%83%95%E1%83%94%E1%83%9C%E1%83%98_%E1%83%91%E1%83%A3%E1%83%A6%E1%83%90%E1%83%9A%E1%83%A2%E1%83%A0%E1%83%98%E1%83%A1_%E1%83%A1%E1%83%94%E1%83%A0%E1%83%95%E1%83%98%E1%83%A1%E1%83%98_%E1%83%A2%E1%83%9D%E1%83%9E_%E1%83%9B%E1%83%98%E1%83%96%E1%83%94%E1%83%96%E1%83%94%E1%83%91%E1%83%98\"><\/span> \u10e0\u10d0\u10e2\u10dd\u10db \u10e9\u10d5\u10d4\u10dc\u10d8 \u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10e0\u10d8\u10e1 \u10e1\u10d4\u10e0\u10d5\u10d8\u10e1\u10d8?! \u10e2\u10dd\u10de \u10db\u10d8\u10d6\u10d4\u10d6\u10d4\u10d1\u10d8<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ce145e7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ce145e7\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c8e30ad\" data-id=\"c8e30ad\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-75d8eae elementor-widget elementor-widget-text-editor\" data-id=\"75d8eae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong><em>\u10d2\u10d0\u10d3\u10d0\u10ee\u10d4\u10d3\u10d4\u10d7 \u10e0\u10d8\u10d2 \u10e3\u10de\u10d8\u10e0\u10d0\u10e2\u10d4\u10e1\u10dd\u10d1\u10d4\u10d1\u10e1,\u00a0 \u10e0\u10dd\u10db\u10d4\u10da\u10d7\u10d0 \u10db\u10e1\u10d2\u10d0\u10d5\u10e1\u10e1 \u10e5\u10d0\u10e0\u10d7\u10e3\u10da \u10d1\u10d0\u10d6\u10d0\u10e0\u10d6\u10d4 \u10d1\u10d4\u10d5\u10e0\u10d8 \u10dd\u10e0\u10d2\u10d0\u10dc\u10d8\u10d6\u10d0\u10ea\u10d8\u10d0 \u10d0\u10e0 \u10d2\u10d5\u10d7\u10d0\u10d5\u10d0\u10d6\u10dd\u10d1\u10e1:<\/em><\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a6951a3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a6951a3\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d3f6740\" data-id=\"d3f6740\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-28290c2 animated-slow elementor-invisible elementor-widget elementor-widget-toggle\" data-id=\"28290c2\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;zoomIn&quot;}\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-4211\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-4211\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">#1 \u10d3\u10d8\u10d3\u10d8 \u10d2\u10d0\u10db\u10dd\u10ea\u10d3\u10d8\u10da\u10d4\u10d1\u10d0 \u10e3\u10ea\u10ee\u10dd\u10e3\u10e0 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d4\u10d1\u10d7\u10d0\u10dc \u10db\u10e3\u10e8\u10d0\u10dd\u10d1\u10d0\u10e8\u10d8<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-4211\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-4211\"><p>\u10e3\u10dc\u10d3\u10d0 \u10d8\u10d7\u10e5\u10d5\u10d0\u10e1, \u10e0\u10dd\u10db \u10e9\u10d5\u10d4\u10dc\u10d8 \u10d9\u10da\u10d8\u10d4\u10dc\u10e2\u10d4\u10d1\u10d8\u10e1 \u10e9\u10d0\u10db\u10dd\u10dc\u10d0\u10d7\u10d5\u10d0\u10da\u10d8 \u10e8\u10d4\u10d8\u10ea\u10d0\u10d5\u10e1 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d4\u10d1\u10e1, \u10e0\u10dd\u10db\u10da\u10d4\u10d1\u10d8\u10ea \u10e3\u10ea\u10ee\u10dd \u10e5\u10d5\u10d4\u10e7\u10dc\u10d4\u10d1\u10e1 \u10d4\u10d9\u10e3\u10d7\u10d5\u10dc\u10d8\u10d7:<\/p><ul><li>\u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd<\/li><li>\u10e9\u10d4\u10ee\u10d4\u10d7\u10d8\u10e1 \u10e0\u10d4\u10e1\u10de\u10e3\u10d1\u10da\u10d8\u10d9\u10d0<\/li><li>\u10de\u10dd\u10da\u10dd\u10dc\u10d4\u10d7\u10d8<\/li><li>\u10d9\u10d5\u10d8\u10de\u10e0\u10dd\u10e1\u10d8<\/li><\/ul><p>\u10d0\u10db\u10e0\u10d8\u10d2\u10d0\u10d3, \u10e9\u10d5\u10d4\u10dc \u10d5\u10db\u10e3\u10e8\u10d0\u10dd\u10d1\u10d7 \u10e1\u10d0\u10d4\u10e0\u10d7\u10d0\u10e8\u10dd\u10e0\u10d8\u10e1\u10dd \u10e1\u10e2\u10d0\u10dc\u10d3\u10d0\u10e0\u10e2\u10d4\u10d1\u10d7\u10d0\u10dc \u10db\u10d8\u10db\u10d0\u10e0\u10d7\u10d4\u10d1\u10d0\u10e8\u10d8 \u10d3\u10d0 \u10e9\u10d5\u10d4\u10dc\u10e1 \u10de\u10d0\u10e0\u10e2\u10dc\u10d8\u10dd\u10e0\u10d4\u10d1\u10e1 \u10d5\u10d7\u10d0\u10d5\u10d0\u10d6\u10dd\u10d1\u10d7 \u10e1\u10d0\u10e3\u10d9\u10d4\u10d7\u10d4\u10e1\u10dd \u10e1\u10d0\u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10e0\u10dd.\/ \u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10e0\u10e3\u10da\u10d8 \u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10d8\u10e1, \u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10e0\u10d8\u10e1 \u10e1\u10d4\u10e0\u10d5\u10d8\u10e1\u10d8 -\u10e1\u00a0 \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0\u10e1.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-4212\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-4212\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">#2\u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10e0\u10e3\u10da\u10d8 \u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d4\u10d1\u10d8\u10e1 \u10e1\u10e0\u10e3\u10da\u10d8 \u10d3\u10d0\u10db\u10d0\u10e2\u10d4\u10d1\u10d8\u10d7\u10d8 \u10de\u10d0\u10d9\u10d4\u10e2\u10d8 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-4212\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-4212\"><p>\u10e9\u10d5\u10d4\u10dc\u10e1 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d0\u10e1 \u10d3\u10d8\u10e1\u10e2\u10d0\u10dc\u10ea\u10d8\u10e3\u10e0\u10d0\u10d3 \u10e8\u10d4\u10e3\u10eb\u10da\u10d8\u10d0 \u10e3\u10d6\u10e0\u10e3\u10dc\u10d5\u10d4\u10da\u10e7\u10dd\u10e1 \u10dc\u10d4\u10d1\u10d8\u10e1\u10db\u10d8\u10d4\u10e0\u10d8 \u10e2\u10d8\u10de\u10d8\u10e1 \u10e1\u10d0\u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10e0\u10dd \/ \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0, \u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10e0\u10d8\u10e1 \u10e1\u10d4\u10e0\u10d5\u10d8\u10e1\u10d8. \u10e9\u10d5\u10d4\u10dc\u10d8 \u10d9\u10d5\u10d0\u10da\u10d8\u10e4\u10d8\u10ea\u10d8\u10e3\u10e0\u10d8 \u10d2\u10e3\u10dc\u10d3\u10d8, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10d3\u10d0\u10d9\u10dd\u10db\u10de\u10da\u10d4\u10e5\u10e2\u10d4\u10d1\u10e3\u10da\u10d8\u10d0 \u10e1\u10de\u10d4\u10ea\u10d8\u10d0\u10da\u10d8\u10e1\u10e2\u10d4\u10d1\u10d7\u10d0\u10dc, \u10e3\u10d6\u10e0\u10e3\u10dc\u10d5\u10d4\u10da\u10e7\u10dd\u10e4\u10e1 \u10d7\u10e5\u10d5\u10d4\u10dc\u10e1 \u10e1\u10d0\u10e3\u10d9\u10d4\u10d7\u10d4\u10e1\u10dd \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0\u10e1.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-4213\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-4213\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">#3 \u10d0\u10e3\u10e2\u10e1\u10dd\u10e0\u10e1\u10d8\u10dc\u10d2\u10d8<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-4213\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-4213\"><p>\u10db\u10d0\u10e0\u10d7\u10da\u10d0\u10ea \u10d9\u10d0\u10e0\u10d2\u10d8 \u10d0\u10db\u10d1\u10d0\u10d5\u10d8\u10d0, \u10e0\u10dd\u10db \u10e9\u10d5\u10d4\u10dc\u10d8 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d0 \u10e8\u10d4\u10d0\u10db\u10ea\u10d8\u10e0\u10d4\u10d1\u10e1 \u10d7\u10e5\u10d5\u10d4\u10dc\u10e1 \u10e7\u10dd\u10d5\u10d4\u10da\u10ec\u10da\u10d8\u10e3\u10e0 \u10ee\u10d0\u10e0\u10ef\u10d4\u10d1\u10e1 \u10d3\u10d8\u10e1\u10e2\u10d0\u10dc\u10ea\u10d8\u10e3\u10e0\u10d8 \u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10d8\u10e1 \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d8\u10d7. \u10e9\u10d5\u10d4\u10dc \u10d3\u10d0\u10d2\u10d4\u10ee\u10db\u10d0\u10e0\u10d4\u10d1\u10d8\u10d7 \u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10db\u10e3\u10e8\u10d0\u10d5\u10d4\u10d1\u10d0\u10e8\u10d8 \u10d3\u10d0 \u10d3\u10e0\u10dd\u10e3\u10da\u10d0\u10d3 \u10ec\u10d0\u10e0\u10d3\u10d2\u10d4\u10dc\u10d0\u10e8\u10d8.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-4214\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-4214\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">#4 \u10ee\u10d4\u10da\u10db\u10d8\u10e1\u10d0\u10ec\u10d5\u10d3\u10dd\u10db\u10d8 \u10e4\u10d0\u10e1\u10d4\u10d1\u10d8 \u10e9\u10d5\u10d4\u10dc\u10e1 \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0\u10d6\u10d4<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-4214\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-4214\"><p>\u10e0\u10dd\u10d2\u10dd\u10e0\u10ea \u10d1\u10da\u10dd\u10d2\u10e8\u10d8 \u10e8\u10d4\u10d2\u10d8\u10eb\u10da\u10d8\u10d0\u10d7 \u10dc\u10d0\u10ee\u10dd\u10d7 \u10ec\u10d8\u10dc\u10d0 \u10d2\u10d0\u10dc\u10e7\u10dd\u10e4\u10d8\u10da\u10d4\u10d1\u10d8\u10d3\u10d0\u10dc, \u10d7\u10d8\u10d7\u10dd\u10d4\u10e3\u10da\u10d8 \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d8\u10e1 \u10e4\u10d0\u10e1\u10d8 \u10e0\u10dd\u10d2\u10dd\u10e0\u10ea \u10d8\u10e2\u10e7\u10d5\u10d8\u10d0\u10dc \u10ec\u10d5\u10d4\u10d7\u10d8\u10d0 \u10d6\u10e6\u10d5\u10d0\u10e8\u10d8. \u10d0\u10db\u10d8\u10e1 \u10d2\u10d0\u10e0\u10d3\u10d0, \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d8\u10e1 \u10ee\u10d0\u10e0\u10d8\u10e1\u10ee\u10d8 \u10d2\u10d0\u10ea\u10d8\u10da\u10d4\u10d1\u10d8\u10d7 \u10db\u10d0\u10e6\u10d0\u10da\u10d8\u10d0, \u10d5\u10d8\u10d3\u10e0\u10d4 \u10d4\u10e1 \u10d4\u10e1 \u10e0\u10d8\u10d2\u10d8 \u10d9\u10dd\u10db\u10de\u10d4\u10dc\u10e1\u10d0\u10ea\u10d8\u10d0.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-4215\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-4215\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">#5 \u10eb\u10da\u10d8\u10d4\u10e0\u10d8 \u10d9\u10dd\u10dc\u10e2\u10e0\u10dd\u10da\u10d8\u10e1 \u10db\u10d4\u10e5\u10d0\u10dc\u10d8\u10d6\u10db\u10d8<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-4215\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-4215\"><p>\u10e9\u10d5\u10d4\u10dc \u10e7\u10e3\u10e0\u10d0\u10d3\u10e6\u10d4\u10d1\u10d8\u10d7 \u10db\u10dd\u10d5\u10d0\u10db\u10d6\u10d0\u10d3\u10d4\u10d1\u10d7 \u10e1\u10d0\u10ed\u10d8\u10e0\u10dd \u10d3\u10dd\u10d9\u10e3\u10db\u10d4\u10dc\u10e2\u10d4\u10d1\u10e1 \u10d3\u10d0 \u10e8\u10d4\u10e1\u10d0\u10d1\u10d0\u10db\u10d8\u10e1 \u10dd\u10e0\u10d2\u10d0\u10dc\u10dd\u10d4\u10d1\u10e1 \u10ec\u10d0\u10e0\u10d5\u10e3\u10d3\u10d2\u10d4\u10dc\u10d7 \u10d3\u10d0 \u10d7\u10e5\u10d5\u10d4\u10dc\u10e1 \u10dc\u10d0\u10ea\u10d5\u10da\u10d0\u10d3 \u10d5\u10d0\u10d9\u10dd\u10dc\u10e2\u10e0\u10dd\u10da\u10d4\u10d1\u10d7 \u10e7\u10dd\u10d5\u10d4\u10da\u10d7\u10d5\u10d8\u10e3\u10e0 \u10d3\u10d0 \u10e7\u10dd\u10d5\u10d4\u10da\u10ec\u10da\u10d8\u10e3\u10e0 \u10db\u10dd\u10d7\u10ee\u10dd\u10d5\u10dc\u10d4\u10d1\u10e1.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3af188a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3af188a\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-75acadb\" data-id=\"75acadb\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7fb9746 elementor-widget elementor-widget-heading\" data-id=\"7fb9746\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span class=\"ez-toc-section\" id=\"%E1%83%93%E1%83%90%E1%83%A3%E1%83%99%E1%83%90%E1%83%95%E1%83%A8%E1%83%98%E1%83%A0%E1%83%93%E1%83%98_%E1%83%A9%E1%83%95%E1%83%94%E1%83%9C%E1%83%A1_%E1%83%91%E1%83%A3%E1%83%A6%E1%83%90%E1%83%9A%E1%83%A2%E1%83%94%E1%83%A0%E1%83%A1_%E1%83%90%E1%83%9C_%E1%83%A8%E1%83%94%E1%83%A3%E1%83%99%E1%83%95%E1%83%94%E1%83%97%E1%83%94_%E1%83%91%E1%83%A3%E1%83%A6%E1%83%90%E1%83%9A%E1%83%A2%E1%83%A0%E1%83%A3%E1%83%9A%E1%83%98_%E1%83%9B%E1%83%9D%E1%83%9B%E1%83%A1%E1%83%90%E1%83%AE%E1%83%A3%E1%83%A0%E1%83%94%E1%83%91%E1%83%90_%E1%83%9D%E1%83%9C%E1%83%9A%E1%83%90%E1%83%98%E1%83%9C\"><\/span>\u10d3\u10d0\u10e3\u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d3\u10d8 \u10e9\u10d5\u10d4\u10dc\u10e1 \u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10d4\u10e0\u10e1 \u10d0\u10dc \u10e8\u10d4\u10e3\u10d9\u10d5\u10d4\u10d7\u10d4 \u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10e0\u10e3\u10da\u10d8 \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0 \u10dd\u10dc\u10da\u10d0\u10d8\u10dc<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e9b0a5c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e9b0a5c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-61c8e7e\" data-id=\"61c8e7e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5b91dda elementor-widget elementor-widget-text-editor\" data-id=\"5b91dda\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u10d2\u10d0\u10e5\u10d5\u10e1 \u10d9\u10d8\u10d7\u10ee\u10d5\u10d4\u10d1\u10d8? \u10e8\u10d4\u10d0\u10d5\u10e1\u10d4 \u10d4\u10e1 \u10db\u10d0\u10e0\u10e2\u10d8\u10d5\u10d8 \u10e4\u10dd\u10e0\u10db\u10d0. \u10e9\u10d5\u10d4\u10dc \u10db\u10d0\u10e1 \u10db\u10d0\u10da\u10d4 \u10d5\u10dc\u10d0\u10ee\u10d0\u10d5\u10d7 \u10d3\u10d0 \u10d3\u10d0\u10e3\u10e7\u10dd\u10d5\u10dc\u10d4\u10d1\u10da\u10d8\u10d5 \u10d2\u10d0\u10d2\u10ea\u10d4\u10db\u10d7 \u10de\u10d0\u10e1\u10e3\u10ee\u10e1. <a href=\"https:\/\/devskey.com\/de\/contact-us\/\">\u10e1\u10ee\u10d5\u10d0 \u10e1\u10d0\u10d9\u10dd\u10dc\u10e2\u10d0\u10e5\u10e2\u10dd \u10d8\u10dc\u10e4\u10dd\u10e0\u10db\u10d0\u10ea\u10d8\u10d0 \u10e8\u10d4\u10d2\u10d8\u10eb\u10da\u10d8\u10d0\u10d7 \u10d8\u10ee\u10d8\u10da\u10dd\u10d7 \u10da\u10d8\u10dc\u10d9\u10d6\u10d4.<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4b7e752 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4b7e752\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-dad852d\" data-id=\"dad852d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cd1b852 elementor-widget elementor-widget-wp-widget-ocean_social_share\" data-id=\"cd1b852\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"wp-widget-ocean_social_share.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5>\u10d7\u10e3 \u10db\u10dd\u10d2\u10d4\u10ec\u10dd\u10dc\u10d0\u10d7 \u10d0\u10e6\u10dc\u10d8\u10e8\u10dc\u10e3\u10da\u10d8 \u10e1\u10e2\u10d0\u10e2\u10d8\u10d0, \u10db\u10d0\u10e8\u10d8\u10dc, \u10d7\u10ee\u10dd\u10d5\u10d7 \u10d2\u10d0\u10e3\u10d6\u10d8\u10d0\u10e0\u10d4\u10d7 \u10e1\u10ee\u10d5\u10d4\u10d1\u10e1\u10d0\u10ea<\/h5>\t\t\t\t<ul class=\"owp-social-share style-colored name-hidden\">\r\n\t\t\t\t\t<li class=\"twitter\"><a href=\"https:\/\/twitter.com\/share?text=\u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10e0\u10e3\u10da\u10d8%20\u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0%20|%20\u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd%20\u10d9\u10dd\u10dc\u10e1\u10e3\u10da\u10e2\u10d0\u10dc\u10e2\u10d8\u10e1%20\u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0%20\u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8&#038;url=https%3A%2F%2Fdevskey.com%2Fde%2F%25e1%2583%2591%25e1%2583%25a3%25e1%2583%25a6%25e1%2583%2590%25e1%2583%259a%25e1%2583%25a2%25e1%2583%25a0%25e1%2583%2598%25e1%2583%25a1-%25e1%2583%25a1%25e1%2583%2594%25e1%2583%25a0%25e1%2583%2595%25e1%2583%2598%25e1%2583%25a1%25e1%2583%2598%2F\" title=\"Share on X\"  onclick=\"owpShareOnClick( this.href );return false;\"><span class=\"owp-icon-wrap\"><svg class=\"owpss-icon\" aria-labelledby=\"owpss-twitter-icon\" role=\"img\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\r\n\t\t\t\t\t\t\t\t<path d=\"M389.2 48h70.6L305.6 224.2 487 464H345L233.7 318.6 106.5 464H35.8L200.7 275.5 26.8 48H172.4L272.9 180.9 389.2 48zM364.4 421.8h39.1L151.1 88h-42L364.4 421.8z\"\/>\r\n\t\t\t\t\t\t\t<\/svg><\/span><\/a><\/li><li class=\"facebook\"><a href=\"https:\/\/www.facebook.com\/sharer.php?u=https%3A%2F%2Fdevskey.com%2Fde%2F%25e1%2583%2591%25e1%2583%25a3%25e1%2583%25a6%25e1%2583%2590%25e1%2583%259a%25e1%2583%25a2%25e1%2583%25a0%25e1%2583%2598%25e1%2583%25a1-%25e1%2583%25a1%25e1%2583%2594%25e1%2583%25a0%25e1%2583%2595%25e1%2583%2598%25e1%2583%25a1%25e1%2583%2598%2F\" title=\"Share on Facebook\"  onclick=\"owpShareOnClick( this.href );return false;\"><span class=\"owp-icon-wrap\"><svg class=\"owpss-icon\" aria-labelledby=\"owpss-facebook-icon\" role=\"img\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\r\n\t\t\t\t\t\t\t\t<path d=\"M504 256C504 119 393 8 256 8S8 119 8 256c0 123.78 90.69 226.38 209.25 245V327.69h-63V256h63v-54.64c0-62.15\t\t\t\t\t\t\t\t37-96.48 93.67-96.48 27.14 0 55.52 4.84 55.52 4.84v61h-31.28c-30.8 0-40.41 19.12-40.41 38.73V256h68.78l-11\t\t\t\t\t\t\t\t71.69h-57.78V501C413.31 482.38 504 379.78 504 256z\"\/>\r\n\t\t\t\t\t\t\t<\/svg><\/span><\/a><\/li><li class=\"pinterest\"><a href=\"https:\/\/www.pinterest.com\/pin\/create\/button\/?url=https%3A%2F%2Fdevskey.com%2Fde%2F%25e1%2583%2591%25e1%2583%25a3%25e1%2583%25a6%25e1%2583%2590%25e1%2583%259a%25e1%2583%25a2%25e1%2583%25a0%25e1%2583%2598%25e1%2583%25a1-%25e1%2583%25a1%25e1%2583%2594%25e1%2583%25a0%25e1%2583%2595%25e1%2583%2598%25e1%2583%25a1%25e1%2583%2598%2F&#038;media=https:\/\/devskey.com\/wp-content\/uploads\/2020\/12\/bookkeep.jpg&#038;description=%26nbsp%3B+%26nbsp%3B+%26nbsp%3B+%26nbsp%3B+%E1%83%9B%E1%83%9D%E1%83%92%E1%83%94%E1%83%AE%E1%83%A1%E1%83%94%E1%83%9C%E1%83%94%E1%83%91%E1%83%90%E1%83%97%2C+%E1%83%99%E1%83%9D%E1%83%9B%E1%83%9E%E1%83%90%E1%83%9C%E1%83%98%E1%83%98%E1%83%A1+%E1%83%93%E1%83%90%E1%83%90%E1%83%A0%E1%83%A1%E1%83%94%E1%83%91%E1%83%98%E1%83%A1%26nbsp%3B+%E1%83%A8%E1%83%94%E1%83%9B%E1%83%93%E1%83%94%E1%83%92+%E1%83%97%E1%83%A5%E1%83%95%E1%83%94%E1%83%9C+%E1%83%A3%E1%83%9C%E1%83%93%E1%83%90+%E1%83%AC%E1%83%90%E1%83%A0%E1%83%90%E1%83%93%E1%83%92%E1%83%98%E1%83%9C%E1%83%9D%E1%83%97+%E1%83%A7%E1%83%9D%E1%83%95%E1%83%94%E1%83%9A%E1%83%97%E1%83%95%E1%83%98%E1%83%A3%E1%83%A0%E1%83%98+%E1%83%91%E1%83%A3%E1%83%A6%E1%83%90%E1%83%9A%E1%83%A2%E1%83%A0%E1%83%A3%E1%83%9A%E1%83%98+%E1%83%93%E1%83%94%E1%83%99%E1%83%9A%E1%83%90%E1%83%A0%E1%83%90%E1%83%AA%E1%83%98%E1%83%94%E1%83%91%E1%83%98+%E1%83%93%E1%83%90+%E1%83%A8%E1%83%94%E1%83%A1%E1%83%90%E1%83%91%E1%83%90%E1%83%9B%E1%83%98%E1%83%A1%E1%83%90%E1%83%93%2C+%E1%83%97%E1%83%90%E1%83%9C%E1%83%AE%E1%83%95%E1%83%94%E1%83%93%E1%83%A0%E1%83%90%E1%83%A8%E1%83%98+%E1%83%A3%E1%83%9C%E1%83%93%E1%83%90+%E1%83%9B%E1%83%9D%E1%83%93%E1%83%98%E1%83%9D%E1%83%93%E1%83%94%E1%83%97+%E1%83%A1%E1%83%90%E1%83%A5%E1%83%90%E1%83%A0%E1%83%97%E1%83%95%E1%83%94%E1%83%9A%E1%83%9D%E1%83%A1+%E1%83%A8%E1%83%94%E1%83%9B%E1%83%9D%E1%83%A1%E1%83%90%E1%83%95%E1%83%9A%E1%83%94%E1%83%91%E1%83%98%E1%83%A1+%E1%83%A1%E1%83%90%E1%83%9B%E1%83%A1%E1%83%90%E1%83%AE%E1%83%A3%E1%83%A0%E1%83%97%E1%83%90%E1%83%9C.+%E1%83%90%E1%83%A5%E1%83%95%E1%83%94+%E1%83%A3%E1%83%9C%E1%83%93%E1%83%90+%E1%83%90%E1%83%A6%E1%83%98%E1%83%9C%E1%83%98%E1%83%A8%E1%83%9C%E1%83%9D%E1%83%A1+%E1%83%98%E1%83%A1+%E1%83%A4%E1%83%90%E1%83%A5%E1%83%A2%E1%83%98+%E1%83%A0%E1%83%9D%E1%83%9B%2C+%E1%83%91%E1%83%A3%E1%83%A6%E1%83%90%E1%83%9A%E1%83%A2%E1%83%A0%E1%83%A3%E1%83%9A%E1%83%98+%E1%83%90%E1%83%A6%E1%83%A0%E1%83%98%E1%83%AA%E1%83%AE%E1%83%95%E1%83%90+%E1%83%92%E1%83%90%E1%83%A0%E1%83%99%E1%83%95%E1%83%94%E1%83%A3%E1%83%9A+%E1%83%A1%E1%83%9E%E1%83%94%E1%83%AA%E1%83%98%E1%83%A4%E1%83%98%E1%83%99%E1%83%90%E1%83%A1%E1%83%90+%E1%83%93%E1%83%90+%E1%83%92%E1%83%90%E1%83%AA%E1%83%98%E1%83%9A%E1%83%94%E1%83%91%E1%83%98%E1%83%97+%E1%83%9B%E1%83%94%E1%83%A2%E1%83%90%E1%83%93+%E1%83%A1%E1%83%90%E1%83%AD%E1%83%98%E1%83%A0%E1%83%9D+-+%E1%83%A7%E1%83%A3%E1%83%A0%E1%83%90%E1%83%93%E1%83%A6%E1%83%94%E1%83%91%E1%83%90%E1%83%A1+%E1%83%9B%E1%83%9D%E1%83%98%E1%83%97%E1%83%AE%E1%83%9D%E1%83%95%E1%83%A1%2C+%E1%83%92%E1%83%90%E1%83%9B%E1%83%9D%E1%83%9B%E1%83%93%E1%83%98%E1%83%9C%E1%83%90%E1%83%A0%E1%83%94%26hellip%3B\" title=\"Share on Pinterest\"  onclick=\"owpShareOnClick( this.href );return false;\"><span class=\"owp-icon-wrap\"><svg class=\"owpss-icon\" aria-labelledby=\"owpss-pinterest-icon\" role=\"img\" viewbox=\"0 0 496 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\r\n\t\t\t\t\t\t\t\t<path d=\"M496 256c0 137-111 248-248 248-25.6 0-50.2-3.9-73.4-11.1 10.1-16.5 25.2-43.5 30.8-65 3-11.6 15.4-59 15.4-59\t\t\t\t\t\t\t\t8.1 15.4 31.7 28.5 56.8 28.5 74.8 0 128.7-68.8 128.7-154.3 0-81.9-66.9-143.2-152.9-143.2-107 0-163.9 71.8-163.9\t\t\t\t\t\t\t\t150.1 0 36.4 19.4 81.7 50.3 96.1 4.7 2.2 7.2 1.2 8.3-3.3.8-3.4 5-20.3 6.9-28.1.6-2.5.3-4.7-1.7-7.1-10.1-12.5-18.3-35.3-18.3-56.6\t\t\t\t\t\t\t\t0-54.7 41.4-107.6 112-107.6 60.9 0 103.6 41.5 103.6 100.9 0 67.1-33.9 113.6-78 113.6-24.3 0-42.6-20.1-36.7-44.8\t\t\t\t\t\t\t\t7-29.5 20.5-61.3 20.5-82.6 0-19-10.2-34.9-31.4-34.9-24.9 0-44.9 25.7-44.9 60.2 0 22 7.4 36.8 7.4 36.8s-24.5 103.8-29\t\t\t\t\t\t\t\t123.2c-5 21.4-3 51.6-.9 71.2C65.4 450.9 0 361.1 0 256 0 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href=\"https:\/\/www.linkedin.com\/shareArticle?mini=true&#038;url=https%3A%2F%2Fdevskey.com%2Fde%2F%25e1%2583%2591%25e1%2583%25a3%25e1%2583%25a6%25e1%2583%2590%25e1%2583%259a%25e1%2583%25a2%25e1%2583%25a0%25e1%2583%2598%25e1%2583%25a1-%25e1%2583%25a1%25e1%2583%2594%25e1%2583%25a0%25e1%2583%2595%25e1%2583%2598%25e1%2583%25a1%25e1%2583%2598%2F&#038;title=\u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10e0\u10e3\u10da\u10d8%20\u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0%20|%20\u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd%20\u10d9\u10dd\u10dc\u10e1\u10e3\u10da\u10e2\u10d0\u10dc\u10e2\u10d8\u10e1%20\u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0%20\u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8&#038;summary=%26nbsp%3B+%26nbsp%3B+%26nbsp%3B+%26nbsp%3B+%E1%83%9B%E1%83%9D%E1%83%92%E1%83%94%E1%83%AE%E1%83%A1%E1%83%94%E1%83%9C%E1%83%94%E1%83%91%E1%83%90%E1%83%97%2C+%E1%83%99%E1%83%9D%E1%83%9B%E1%83%9E%E1%83%90%E1%83%9C%E1%83%98%E1%83%98%E1%83%A1+%E1%83%93%E1%83%90%E1%83%90%E1%83%A0%E1%83%A1%E1%83%94%E1%83%91%E1%83%98%E1%83%A1%26nbsp%3B+%E1%83%A8%E1%83%94%E1%83%9B%E1%83%93%E1%83%94%E1%83%92+%E1%83%97%E1%83%A5%E1%83%95%E1%83%94%E1%83%9C+%E1%83%A3%E1%83%9C%E1%83%93%E1%83%90+%E1%83%AC%E1%83%90%E1%83%A0%E1%83%90%E1%83%93%E1%83%92%E1%83%98%E1%83%9C%E1%83%9D%E1%83%97+%E1%83%A7%E1%83%9D%E1%83%95%E1%83%94%E1%83%9A%E1%83%97%E1%83%95%E1%83%98%E1%83%A3%E1%83%A0%E1%83%98+%E1%83%91%E1%83%A3%E1%83%A6%E1%83%90%E1%83%9A%E1%83%A2%E1%83%A0%E1%83%A3%E1%83%9A%E1%83%98+%E1%83%93%E1%83%94%E1%83%99%E1%83%9A%E1%83%90%E1%83%A0%E1%83%90%E1%83%AA%E1%83%98%E1%83%94%E1%83%91%E1%83%98+%E1%83%93%E1%83%90+%E1%83%A8%E1%83%94%E1%83%A1%E1%83%90%E1%83%91%E1%83%90%E1%83%9B%E1%83%98%E1%83%A1%E1%83%90%E1%83%93%2C+%E1%83%97%E1%83%90%E1%83%9C%E1%83%AE%E1%83%95%E1%83%94%E1%83%93%E1%83%A0%E1%83%90%E1%83%A8%E1%83%98+%E1%83%A3%E1%83%9C%E1%83%93%E1%83%90+%E1%83%9B%E1%83%9D%E1%83%93%E1%83%98%E1%83%9D%E1%83%93%E1%83%94%E1%83%97+%E1%83%A1%E1%83%90%E1%83%A5%E1%83%90%E1%83%A0%E1%83%97%E1%83%95%E1%83%94%E1%83%9A%E1%83%9D%E1%83%A1+%E1%83%A8%E1%83%94%E1%83%9B%E1%83%9D%E1%83%A1%E1%83%90%E1%83%95%E1%83%9A%E1%83%94%E1%83%91%E1%83%98%E1%83%A1+%E1%83%A1%E1%83%90%E1%83%9B%E1%83%A1%E1%83%90%E1%83%AE%E1%83%A3%E1%83%A0%E1%83%97%E1%83%90%E1%83%9C.+%E1%83%90%E1%83%A5%E1%83%95%E1%83%94+%E1%83%A3%E1%83%9C%E1%83%93%E1%83%90+%E1%83%90%E1%83%A6%E1%83%98%E1%83%9C%E1%83%98%E1%83%A8%E1%83%9C%E1%83%9D%E1%83%A1+%E1%83%98%E1%83%A1+%E1%83%A4%E1%83%90%E1%83%A5%E1%83%A2%E1%83%98+%E1%83%A0%E1%83%9D%E1%83%9B%2C+%E1%83%91%E1%83%A3%E1%83%A6%E1%83%90%E1%83%9A%E1%83%A2%E1%83%A0%E1%83%A3%E1%83%9A%E1%83%98+%E1%83%90%E1%83%A6%E1%83%A0%E1%83%98%E1%83%AA%E1%83%AE%E1%83%95%E1%83%90+%E1%83%92%E1%83%90%E1%83%A0%E1%83%99%E1%83%95%E1%83%94%E1%83%A3%E1%83%9A+%E1%83%A1%E1%83%9E%E1%83%94%E1%83%AA%E1%83%98%E1%83%A4%E1%83%98%E1%83%99%E1%83%90%E1%83%A1%E1%83%90+%E1%83%93%E1%83%90+%E1%83%92%E1%83%90%E1%83%AA%E1%83%98%E1%83%9A%E1%83%94%E1%83%91%E1%83%98%E1%83%97+%E1%83%9B%E1%83%94%E1%83%A2%E1%83%90%E1%83%93+%E1%83%A1%E1%83%90%E1%83%AD%E1%83%98%E1%83%A0%E1%83%9D+-+%E1%83%A7%E1%83%A3%E1%83%A0%E1%83%90%E1%83%93%E1%83%A6%E1%83%94%E1%83%91%E1%83%90%E1%83%A1+%E1%83%9B%E1%83%9D%E1%83%98%E1%83%97%E1%83%AE%E1%83%9D%E1%83%95%E1%83%A1%2C+%E1%83%92%E1%83%90%E1%83%9B%E1%83%9D%E1%83%9B%E1%83%93%E1%83%98%E1%83%9C%E1%83%90%E1%83%A0%E1%83%94%26hellip%3B&#038;source=https:\/\/devskey.com\/de\/\" title=\"Share on LinkedIn\"  onclick=\"owpShareOnClick( this.href );return false;\"><span class=\"owp-icon-wrap\"><svg class=\"owpss-icon\" aria-labelledby=\"owpss-linkedin-icon\" role=\"img\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\r\n\t\t\t\t\t\t\t\t<path d=\"M416 32H31.9C14.3 32 0 46.5 0 64.3v383.4C0 465.5 14.3 480 31.9 480H416c17.6 0 32-14.5 32-32.3V64.3c0-17.8-14.4-32.3-32-32.3zM135.4\t\t\t\t\t\t\t\t416H69V202.2h66.5V416zm-33.2-243c-21.3 0-38.5-17.3-38.5-38.5S80.9 96 102.2 96c21.2 0 38.5 17.3 38.5 38.5 0 21.3-17.2 38.5-38.5 38.5zm282.1\t\t\t\t\t\t\t\t243h-66.4V312c0-24.8-.5-56.7-34.5-56.7-34.6 0-39.9 27-39.9 54.9V416h-66.4V202.2h63.7v29.2h.9c8.9-16.8 30.6-34.5 62.9-34.5 67.2 0 79.7 44.3 79.7 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