{"id":2953,"date":"2024-03-15T16:14:14","date_gmt":"2024-03-15T16:14:14","guid":{"rendered":"https:\/\/bocamspain.com\/%d9%85%d8%a7-%d9%87%d9%8a-%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9-%d9%86%d9%82%d9%84-%d8%a7%d9%84%d9%85%d9%84%d9%83%d9%8a%d8%a9-%d9%81%d9%8a-%d8%a5%d8%b3%d8%a8%d8%a7%d9%86%d9%8a%d8%a7%d8%9f\/"},"modified":"2024-04-09T12:00:55","modified_gmt":"2024-04-09T12:00:55","slug":"%d9%85%d8%a7-%d9%87%d9%8a-%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9-%d9%86%d9%82%d9%84-%d8%a7%d9%84%d9%85%d9%84%d9%83%d9%8a%d8%a9-%d9%81%d9%8a-%d8%a5%d8%b3%d8%a8%d8%a7%d9%86%d9%8a%d8%a7%d8%9f","status":"publish","type":"post","link":"https:\/\/bocamspain.com\/ar\/%d9%85%d8%a7-%d9%87%d9%8a-%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9-%d9%86%d9%82%d9%84-%d8%a7%d9%84%d9%85%d9%84%d9%83%d9%8a%d8%a9-%d9%81%d9%8a-%d8%a5%d8%b3%d8%a8%d8%a7%d9%86%d9%8a%d8%a7%d8%9f\/","title":{"rendered":"\u0645\u0627 \u0647\u064a \u0636\u0631\u064a\u0628\u0629 \u0646\u0642\u0644 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0641\u064a \u0625\u0633\u0628\u0627\u0646\u064a\u0627\u061f"},"content":{"rendered":"\n<p>\u0639\u0646\u062f \u0634\u0631\u0627\u0621 \u0639\u0642\u0627\u0631 \u0641\u064a \u0625\u0633\u0628\u0627\u0646\u064a\u0627\u060c \u0641\u0625\u0646 \u0623\u062d\u062f \u0627\u0644\u062c\u0648\u0627\u0646\u0628 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0627\u0644\u062a\u064a \u064a\u062c\u0628 \u0645\u0631\u0627\u0639\u0627\u062a\u0647\u0627 \u0647\u0648 \u0636\u0631\u064a\u0628\u0629 \u0646\u0642\u0644 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 (ITP). \u0633\u0646\u0634\u0631\u062d \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0646\u0635 \u0645\u0627 \u0647\u0648 ITP \u0648\u0643\u064a\u0641 \u062a\u062e\u062a\u0644\u0641 \u0644\u0648\u0627\u0626\u062d\u0647 \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629 \u0648<strong>\u0643\u064a\u0641\u064a\u0629 \u062d\u0633\u0627\u0628\u0647<\/strong> \u0628\u0634\u0643\u0644 \u0635\u062d\u064a\u062d \u0644\u062a\u062c\u0646\u0628 \u0627\u0644\u0645\u0641\u0627\u062c\u0622\u062a \u063a\u064a\u0631 \u0627\u0644\u0633\u0627\u0631\u0629 \u0623\u062b\u0646\u0627\u0621 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u0634\u0631\u0627\u0621.<\/p>\n\n<h2 class=\"wp-block-heading\"><strong>\u0645\u0627 \u0647\u064a \u0636\u0631\u064a\u0628\u0629 \u0646\u0642\u0644 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0641\u064a \u0625\u0633\u0628\u0627\u0646\u064a\u0627\u061f<\/strong><\/h2>\n\n<p>\u0636\u0631\u064a\u0628\u0629 \u0646\u0642\u0644 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0647\u064a <strong>\u0636\u0631\u064a\u0628\u0629 \u063a\u064a\u0631 \u0645\u0628\u0627\u0634\u0631\u0629 \u062a\u0641\u0631\u0636 \u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0639\u0645\u0644\u064a\u0627\u062a \u0646\u0642\u0644 \u0627\u0644\u0623\u0635\u0648\u0644 \u0648\u0627\u0644\u062d\u0642\u0648\u0642<\/strong>\u060c \u0645\u062b\u0644 \u0634\u0631\u0627\u0621 \u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u0639\u0645\u0644\u0629\u060c \u0641\u064a \u0625\u0633\u0628\u0627\u0646\u064a\u0627. \u0648\u064a\u062a\u0645 \u062a\u0637\u0628\u064a\u0642\u0647 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a \u0648\u0642\u062f \u064a\u062e\u062a\u0644\u0641 \u0627\u0639\u062a\u0645\u0627\u062f\u064b\u0627 \u0639\u0644\u0649 \u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062d\u0643\u0645 \u0627\u0644\u0630\u0627\u062a\u064a \u0627\u0644\u062a\u064a \u064a\u0642\u0639 \u0641\u064a\u0647\u0627 \u0627\u0644\u0639\u0642\u0627\u0631.<\/p>\n\n<h2 class=\"wp-block-heading\"><strong>\u0637\u0631\u064a\u0642\u0629 \u062d\u0633\u0627\u0628 <strong>\u0636\u0631\u064a\u0628\u0629 \u0646\u0642\u0644 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 ITP<\/strong> \u0641\u064a \u0625\u0633\u0628\u0627\u0646\u064a\u0627<\/strong><\/h2>\n\n<p>\u064a\u0639\u062f \u062d\u0633\u0627\u0628 ITP \u0628\u0634\u0643\u0644 \u0635\u062d\u064a\u062d \u0623\u0645\u0631\u064b\u0627 \u0628\u0627\u0644\u063a \u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0644\u062a\u062c\u0646\u0628 \u0627\u0644\u0645\u0636\u0627\u0639\u0641\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u0627\u0644\u0635\u064a\u063a\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0644\u062d\u0633\u0627\u0628 ITP \u0647\u064a \u0645\u0636\u0627\u0639\u0641\u0629 \u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0642\u0627\u0631 \u0628\u0645\u0639\u062f\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0642\u0627\u0628\u0644. \u0642\u062f \u064a\u062e\u062a\u0644\u0641 \u0645\u0639\u062f\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0647\u0630\u0627 \u0627\u0639\u062a\u0645\u0627\u062f\u064b\u0627 \u0639\u0644\u0649 \u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062d\u0643\u0645 \u0627\u0644\u0630\u0627\u062a\u064a \u0648\u0639\u0648\u0627\u0645\u0644 \u0623\u062e\u0631\u0649\u060c \u0645\u062b\u0644 \u0646\u0648\u0639 \u0627\u0644\u0639\u0642\u0627\u0631 (\u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644\u060c \u0627\u0644\u0625\u0642\u0627\u0645\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0623\u0648 \u0627\u0644\u0625\u0642\u0627\u0645\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629). \u0645\u0646 \u0627\u0644\u0645\u0647\u0645 \u0627<strong>\u0633\u062a\u0634\u0627\u0631\u0629 \u0623\u062d\u062f \u0627\u0644\u0645\u062a\u062e\u0635\u0635\u064a\u0646 \u0623\u0648 \u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0627\u0644\u0644\u0648\u0627\u0626\u062d \u0627\u0644\u0645\u062d\u062f\u062f\u0629<\/strong> \u0644\u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u062d\u0643\u0645 \u0627\u0644\u0630\u0627\u062a\u064a \u0627\u0644\u0630\u064a \u064a\u0642\u0639 \u0641\u064a\u0647 \u0627\u0644\u0639\u0642\u0627\u0631 \u0644\u062a\u062d\u062f\u064a\u062f \u0645\u0639\u062f\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0637\u0628\u0642.<\/p>\n\n<p>\u0628\u0645\u062c\u0631\u062f \u0645\u0639\u0631\u0641\u0629 \u0645\u0639\u062f\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u064a\u0635\u0628\u062d \u062d\u0633\u0627\u0628 ITP \u0628\u0633\u064a\u0637\u064b\u0627: \u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0642\u0627\u0631 \u00d7 \u0645\u0639\u062f\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 = \u0645\u0628\u0644\u063a ITP.<\/p>\n\n<p>\u0648\u0645\u0646 \u0627\u0644\u0636\u0631\u0648\u0631\u064a \u0623\u0646 \u0646\u062a\u0630\u0643\u0631 \u0625\u062f\u0631\u0627\u062c \u0647\u0630\u0647 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0641\u064a \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a\u0629 \u0644\u0634\u0631\u0627\u0621 \u0627\u0644\u0639\u0642\u0627\u0631\u060c \u0644\u0623\u0646\u0647\u0627 \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0645\u062b\u0644 \u062c\u0632\u0621\u0627 \u0643\u0628\u064a\u0631\u0627 \u0645\u0646 \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0646\u0641\u0642\u0627\u062a.<\/p>\n\n<h2 class=\"wp-block-heading\"><strong>\u0646\u0638\u0627\u0645 ITP \u0644\u0644\u0627\u0642\u0627\u0644\u064a\u0645 \u0641\u064a \u0627\u0633\u0628\u0627\u0646\u064a\u0627<\/strong><\/h2>\n\n<p>\u064a\u062a\u0645\u062a\u0639 \u0643\u0644 \u0645\u062c\u062a\u0645\u0639 \u062d\u0643\u0645 \u0630\u0627\u062a\u064a \u0641\u064a \u0625\u0633\u0628\u0627\u0646\u064a\u0627 \u0628\u0633\u0644\u0637\u0629 \u062a\u0646\u0638\u064a\u0645 \u0636\u0631\u064a\u0628\u0629 \u0646\u0642\u0644 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u062f\u0627\u062e\u0644 \u0623\u0631\u0627\u0636\u064a\u0647. \u0648\u0644\u0630\u0644\u0643\u060c \u064a\u0645\u0643\u0646 \u0623\u0646 <strong>\u062a\u062e\u062a\u0644\u0641 \u0645\u0639\u062f\u0644\u0627\u062a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0627\u0644\u0627\u0646\u0638\u0645\u0629<\/strong> \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0640 ITP \u0628\u0634\u0643\u0644 \u0643\u0628\u064a\u0631 \u0645\u0646 \u0645\u0646\u0637\u0642\u0629 \u0625\u0644\u0649 \u0623\u062e\u0631\u0649. \u0648\u0645\u0646 \u0627\u0644\u0636\u0631\u0648\u0631\u064a \u0623\u0646 \u062a\u0623\u062e\u0630 \u0647\u0630\u0647 \u0627\u0644\u0627\u062e\u062a\u0644\u0627\u0641\u0627\u062a \u0641\u064a \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631 \u0639\u0646\u062f \u062d\u0633\u0627\u0628 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a\u0629 \u0644\u0634\u0631\u0627\u0621 \u0639\u0642\u0627\u0631.<\/p>\n\n<p>\u0641\u064a \u062d\u0627\u0644\u0629 \u0639\u062f\u0645 \u0648\u062c\u0648\u062f \u0646\u0638\u0627\u0645 \u0625\u0642\u0644\u064a\u0645\u064a\u0629\u060c \u0633\u064a\u062a\u0645 \u062a\u0637\u0628\u064a\u0642 <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1993-25359&amp;tn=1&amp;p=20200401\" target=\"_blank\" rel=\"noopener\" title=\"\">\u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0639\u0627\u0645 \u0644\u0636\u0631\u064a\u0628\u0629 \u0646\u0642\u0644 \u0627\u0644\u0645\u0644\u0643\u064a\u0629<\/a> \u0628\u0627\u0644\u0646\u0633\u0628 \u0627\u0644\u062a\u0627\u0644\u064a\u0629:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>6% \u0644\u0644\u062a\u0635\u0631\u0641 \u0641\u064a \u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a \u0623\u0648 \u0625\u0646\u0634\u0627\u0621 \u0648\u0646\u0642\u0644 \u0627\u0644\u062d\u0642\u0648\u0642 \u0627\u0644\u0639\u064a\u0646\u064a\u0629 \u0639\u0644\u0649 \u0647\u0630\u0647 \u0627\u0644\u0623\u0635\u0648\u0644.<\/li>\n\n\n\n<li>4% \u0644\u0644\u062a\u0635\u0631\u0641 \u0641\u064a \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0645\u0646\u0642\u0648\u0644\u0629 \u0648\u062a\u0643\u0648\u064a\u0646 \u062d\u0642\u0648\u0642 \u0639\u064a\u0646\u064a\u0629 \u0639\u0644\u064a\u0647\u0627.<\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\">\u0641\u064a\u0645\u0627 \u064a\u0644\u064a \u062a\u0641\u0627\u0635\u064a\u0644 \u0645\u0639\u062f\u0644\u0627\u062a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629 \u0648\u0641\u0642\u064b\u0627 \u0644\u0645\u062e\u062a\u0644\u0641 \u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062d\u0643\u0645 \u0627\u0644\u0630\u0627\u062a\u064a (CC. AA.) \u0641\u064a \u0625\u0633\u0628\u0627\u0646\u064a\u0627: <\/h3>\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary>\u0627\u0644\u0623\u0646\u062f\u0644\u0633:<\/summary>\n<p><strong>\u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0627\u0644\u0642\u064a\u0645\u0629 \u0645\u0646 0 \u0625\u0644\u0649 400.000 \u064a\u0648\u0631\u0648 \u0628\u0641\u0627\u0626\u062f\u0629 8% <\/li>\n\n\n\n<li>\u0627\u0644\u0642\u064a\u0645\u0629 \u0645\u0646 400,000 \u064a\u0648\u0631\u0648 \u0625\u0644\u0649 700,000 \u064a\u0648\u0631\u0648 \u0628\u0641\u0627\u0626\u062f\u0629 9% <\/li>\n\n\n\n<li>\u0642\u064a\u0645\u0629 \u0623\u0643\u0628\u0631 \u0645\u0646 700,000.01 \u064a\u0648\u0631\u0648 \u0628\u0646\u0633\u0628\u0629 10% <\/li>\n<\/ul>\n\n\n\n<p><strong>\u0643\u0631\u0627\u062c \u0645\u0646\u0641\u0635\u0644:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0627\u0644\u0642\u064a\u0645\u0629 \u0645\u0646 0 \u0625\u0644\u0649 30,000 \u064a\u0648\u0631\u0648 \u0628\u0641\u0627\u0626\u062f\u0629 8% <\/li>\n\n\n\n<li>\u0627\u0644\u0642\u064a\u0645\u0629 \u0645\u0646 30,000.01 \u064a\u0648\u0631\u0648 \u0625\u0644\u0649 50,000.01 \u064a\u0648\u0631\u0648 \u0628\u0646\u0633\u0628\u0629 9% <\/li>\n\n\n\n<li>\u0642\u064a\u0645\u0629 \u0623\u0643\u0628\u0631 \u0645\u0646 50,000.01 \u064a\u0648\u0631\u0648 \u0628\u0646\u0633\u0628\u0629 10% <\/li>\n<\/ul>\n\n\n\n<p><strong>\u0627\u0644\u0627\u0633\u062a\u062b\u0646\u0627\u0621\u0627\u062a:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u064a\u062a\u0645 \u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u062f\u0644 \u0645\u062e\u0641\u0636 \u0642\u062f\u0631\u0647 <strong>7\u066a<\/strong> \u0639\u0646\u062f\u0645\u0627 \u064a\u0643\u0648\u0646 \u0627\u0644\u0639\u0642\u0627\u0631 \u0645\u062e\u0635\u0635\u064b\u0627 \u0644\u0644\u0625\u0642\u0627\u0645\u0629 \u0627\u0644\u062f\u0627\u0626\u0645\u0629 \u0644\u0644\u0645\u0634\u062a\u0631\u064a \u062f\u0648\u0646 \u0623\u0646 \u062a\u062a\u062c\u0627\u0648\u0632 \u0642\u064a\u0645\u062a\u0647 \u0627\u0644\u062d\u0642\u064a\u0642\u064a\u0629 130.000 \u064a\u0648\u0631\u0648.<\/li>\n\n\n\n<li>\u064a\u062a\u0645 \u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u062f\u0644 \u0645\u062e\u0641\u0636 \u0628\u0646\u0633\u0628\u0629 <strong>3.5%<\/strong> \u0639\u0646\u062f\u0645\u0627 \u064a\u0643\u0648\u0646 \u0627\u0644\u0645\u0628\u0646\u0649 \u0627\u0644\u0630\u064a \u062a\u0645 \u0634\u0631\u0627\u0624\u0647 \u0645\u062e\u0635\u0635\u064b\u0627 \u0643\u0645\u0642\u0631 \u0625\u0642\u0627\u0645\u0629 \u0645\u0639\u062a\u0627\u062f \u0644\u0644\u0645\u0634\u062a\u0631\u064a \u0627\u0644\u0630\u064a \u064a\u0642\u0644 \u0639\u0645\u0631\u0647 \u0639\u0646 35 \u0639\u0627\u0645\u064b\u0627\u060c \u0648\u0644\u0627 \u062a\u062a\u062c\u0627\u0648\u0632 \u0642\u064a\u0645\u062a\u0647 \u0627\u0644\u062d\u0642\u064a\u0642\u064a\u0629 130,000 \u064a\u0648\u0631\u0648 \u0623\u0648 180,000 \u064a\u0648\u0631\u0648. \u0639\u0646\u062f\u0645\u0627 \u064a\u0643\u0648\u0646 \u0627\u0644\u0639\u0642\u0627\u0631 \u0627\u0644\u0645\u0643\u062a\u0633\u0628 \u0645\u062e\u0635\u0635\u064b\u0627 \u0644\u0644\u0625\u0642\u0627\u0645\u0629 \u0627\u0644\u0645\u0639\u062a\u0627\u062f\u0629 \u0644\u0644\u0645\u0634\u062a\u0631\u064a \u0648\u064a\u0639\u062a\u0628\u0631 \u0627\u0644\u0645\u0634\u062a\u0631\u064a \u0634\u062e\u0635\u064b\u0627 \u0645\u0639\u0627\u0642\u064b\u0627 \u0628\u062f\u0631\u062c\u0629 \u0625\u0639\u0627\u0642\u0629 \u062a\u0633\u0627\u0648\u064a \u0623\u0648 \u062a\u0632\u064a\u062f \u0639\u0646 33%.<\/li>\n\n\n\n<li>\u064a\u062a\u0645 \u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u062f\u0644 \u0645\u062e\u0641\u0636 \u0628\u0646\u0633\u0628\u0629 <strong>3.5%<\/strong> \u0628\u0634\u0631\u0637 \u0623\u0646 \u064a\u0639\u062a\u0628\u0631 \u0627\u0644\u0645\u0634\u062a\u0631\u064a \u0641\u0631\u062f\u064b\u0627 \u0641\u064a \u0639\u0627\u0626\u0644\u0629 \u0643\u0628\u064a\u0631\u0629 \u0648\u0623\u0646 \u064a\u0643\u0648\u0646 \u0627\u0644\u0639\u0642\u0627\u0631 \u0645\u062e\u0635\u0635\u064b\u0627 \u0644\u0644\u0645\u0633\u0643\u0646 \u0627\u0644\u0631\u0626\u064a\u0633\u064a \u0644\u0644\u0639\u0627\u0626\u0644\u0629 \u062f\u0648\u0646 \u0623\u0646 \u062a\u062a\u062c\u0627\u0648\u0632 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u062d\u0642\u064a\u0642\u064a\u0629 \u0644\u0644\u0639\u0642\u0627\u0631 180.000 \u064a\u0648\u0631\u0648.<\/li>\n<\/ul>\n\n\n\n<p>\u062a\u0637\u0628\u0642 \u0646\u0633\u0628\u0629 \u0645\u062e\u0641\u0636\u0629 \u0628\u0646\u0633\u0628\u0629 <strong>2%<\/strong> \u0639\u0644\u0649 \u0634\u0631\u0627\u0621 \u0627\u0644\u0645\u0633\u0627\u0643\u0646 \u0627\u0644\u0645\u0639\u062f\u0629 \u0644\u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u0628\u064a\u0639 \u0645\u0646 \u0642\u0628\u0644 \u0634\u062e\u0635 \u0637\u0628\u064a\u0639\u064a \u0623\u0648 \u0627\u0639\u062a\u0628\u0627\u0631\u064a \u064a\u0632\u0627\u0648\u0644 \u0646\u0634\u0627\u0637\u0627 \u062a\u062c\u0627\u0631\u064a\u0627 \u062a\u0646\u0637\u0628\u0642 \u0639\u0644\u064a\u0647 \u0642\u0648\u0627\u0639\u062f \u062a\u0643\u064a\u064a\u0641 \u0627\u0644\u0645\u062e\u0637\u0637 \u0627\u0644\u0639\u0627\u0645 \u0644\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0642\u0627\u0631\u064a.<\/p>\n<\/details>\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary>\u0623\u0631\u0627\u063a\u0648\u0646<\/summary>\n<p>\u064a\u062a\u0631\u0627\u0648\u062d \u0645\u0639\u062f\u0644 ITP \u0628\u064a\u0646 <strong>8% \u064810%<\/strong> \u062d\u0633\u0628 \u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0642\u0627\u0631 \u0627\u0644\u0645\u0633\u062a\u062d\u0648\u0630 \u0639\u0644\u064a\u0647.<\/p>\n\n\n\n<p>\u0627\u0644\u0642\u064a\u0645\u0629 \u0645\u0646 0 \u0625\u0644\u0649 400.000 \u064a\u0648\u0631\u0648: 8%<\/p>\n\n\n\n<p>\u0627\u0644\u0642\u064a\u0645\u0629 \u0645\u0646 400.000 \u0625\u0644\u0649 450.000 \u064a\u0648\u0631\u0648: 8.5% <\/p>\n\n\n\n<p>\u0627\u0644\u0642\u064a\u0645\u0629 \u0645\u0646 450.000 \u0625\u0644\u0649 500.000 \u064a\u0648\u0631\u0648: 9%<\/p>\n\n\n\n<p>\u0627\u0644\u0642\u064a\u0645\u0629 \u0645\u0646 500.000 \u0625\u0644\u0649 750.000 \u064a\u0648\u0631\u0648: 9.5% <\/p>\n\n\n\n<p>\u0642\u064a\u0645\u0629 \u0623\u0643\u0628\u0631 \u0645\u0646 750.000 \u064a\u0648\u0631\u0648: 10%<\/p>\n\n\n\n<p><strong>\u0627\u0644\u0627\u0633\u062a\u062b\u0646\u0627\u0621\u0627\u062a:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u064a\u062d\u0642 \u0644\u0644\u0639\u0627\u0626\u0644\u0627\u062a \u0627\u0644\u0643\u0628\u064a\u0631\u0629 \u0627\u0644\u062a\u064a \u062a\u0634\u062a\u0631\u064a \u0645\u0646\u0632\u0644\u0627\u064b \u0644\u064a\u0643\u0648\u0646 \u0645\u062d\u0644 \u0625\u0642\u0627\u0645\u062a\u0647\u0627 \u0627\u0644\u0631\u0626\u064a\u0633\u064a \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 <strong>\u062a\u062e\u0641\u064a\u0636 \u0628\u0646\u0633\u0628\u0629 50% \u0641\u064a \u0645\u0639\u062f\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629<\/strong> <\/li>\n\n\n\n<li>\u064a\u062d\u0642 \u0644\u062f\u0627\u0641\u0639\u064a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0630\u064a\u0646 \u062a\u0642\u0644 \u0623\u0639\u0645\u0627\u0631\u0647\u0645 \u0639\u0646 35 \u0639\u0627\u0645\u064b\u0627\u060c \u0623\u0648 \u0627\u0644\u0630\u064a\u0646 \u064a\u0639\u0627\u0646\u0648\u0646 \u0645\u0646 \u0625\u0639\u0627\u0642\u0629 \u062a\u0633\u0627\u0648\u064a \u0623\u0648 \u062a\u0632\u064a\u062f \u0639\u0646 65\u066a\u060c \u0648\u0627\u0644\u0646\u0633\u0627\u0621 \u0636\u062d\u0627\u064a\u0627 \u0627\u0644\u0639\u0646\u0641 \u0627\u0644\u0645\u0646\u0632\u0644\u064a \u0627\u0644\u0644\u0627\u062a\u064a \u064a\u0634\u062a\u0631\u0648\u0646 \u0645\u0646\u0632\u0644\u064b\u0627 \u0644\u0625\u0642\u0627\u0645\u062a\u0647\u0646 \u0627\u0644\u0645\u0639\u062a\u0627\u062f\u0629 \u0628\u0642\u064a\u0645\u0629 \u0623\u0642\u0644 \u0645\u0646 100000 \u064a\u0648\u0631\u0648\u060c <strong>\u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 12.5\u066a \u062a\u062e\u0641\u064a\u0636 \u0627\u0644\u062d\u0635\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629.<\/strong>.<\/li>\n<\/ul>\n<\/details>\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary>\u0623\u0633\u062a\u0648\u0631\u064a\u0627\u0633<\/summary>\n<p>\u064a\u062a\u0631\u0627\u0648\u062d \u0645\u0639\u062f\u0644 ITP \u0628\u064a\u0646 <strong>8%<\/strong> \u0648<strong>10%<\/strong> \u062d\u0633\u0628 \u0642\u064a\u0645\u0629 \u0627\u0644\u0623\u0635\u0644 \u0627\u0644\u0645\u062d\u0648\u0644.<\/p>\n\n\n\n<p>\u0627\u0644\u0642\u064a\u0645\u0629 \u0645\u0646 0 \u0625\u0644\u0649 300.000 \u064a\u0648\u0631\u0648: 8%<\/p>\n\n\n\n<p>\u0627\u0644\u0642\u064a\u0645\u0629 \u0628\u064a\u0646 300.000 \u0648 500.000 \u064a\u0648\u0631\u0648: 9%<\/p>\n\n\n\n<p>\u0642\u064a\u0645\u0629 \u0623\u0643\u0628\u0631 \u0645\u0646 500.000 \u064a\u0648\u0631\u0648: 10% <\/p>\n\n\n\n<p>\u0627\u0644\u0627\u0633\u062a\u062b\u0646\u0627\u0621\u0627\u062a:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u064a\u062a\u0645 \u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u062f\u0644 \u0645\u062e\u0641\u0636 \u0628\u0646\u0633\u0628\u0629 <strong>3%<\/strong> \u0625\u0630\u0627 \u0643\u0627\u0646 \u0627\u0644\u0639\u0642\u0627\u0631 \u0627\u0644\u0630\u064a \u062a\u0645 \u0634\u0631\u0627\u0624\u0647 \u062a\u062d\u062a \u0627\u0644\u062d\u0645\u0627\u064a\u0629 \u0627\u0644\u0631\u0633\u0645\u064a\u0629.<\/li>\n<\/ul>\n<\/details>\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary>\u0643\u0627\u0646\u062a\u0627\u0628\u0631\u064a\u0627<\/summary>\n<p>\u0645\u0639\u062f\u0644 \u0636\u0631\u064a\u0628\u0629 ITP \u0647\u0648 <strong>10\u066a<\/strong> \u0639\u0644\u0649 \u0646\u0642\u0644 \u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a.<\/p>\n\n\n\n<p>\u064a\u062a\u0645 \u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u062f\u0644\u0627\u062a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629 \u0627\u0644\u062a\u0627\u0644\u064a\u0629 \u0639\u0644\u0649 \u0646\u0642\u0644 \u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u0645\u0646\u0627\u0632\u0644 \u0648\u0627\u0644\u0648\u0639\u0648\u062f \u0623\u0648 \u062e\u064a\u0627\u0631\u0627\u062a \u0634\u0631\u0627\u0626\u0647\u0627\u060c \u0648\u0627\u0644\u062a\u064a \u0633\u062a\u0634\u0643\u0644 \u0627\u0644\u0625\u0642\u0627\u0645\u0629 \u0627\u0644\u062f\u0627\u0626\u0645\u0629 \u0644\u062f\u0627\u0641\u0639\u064a \u0627\u0644\u0636\u0631\u0627\u0626\u0628:<\/p>\n\n\n\n<p>\u0627\u0644\u0642\u064a\u0645\u0629 \u0623\u0642\u0644 \u0645\u0646 120.000 \u064a\u0648\u0631\u0648: 8%. <\/p>\n\n\n\n<p>\u0627\u0644\u0642\u064a\u0645\u0629 \u0628\u064a\u0646 120.000 \u0648 200.000 \u064a\u0648\u0631\u0648: 9% <\/p>\n\n\n\n<p>\u0642\u064a\u0645\u0629 \u062a\u0633\u0627\u0648\u064a \u0623\u0648 \u062a\u0632\u064a\u062f \u0639\u0646 200.000 \u064a\u0648\u0631\u0648: 10%<\/p>\n\n\n\n<p><strong>\u0627\u0644\u0627\u0633\u062a\u062b\u0646\u0627\u0621\u0627\u062a:<\/strong> \u0633\u064a\u062a\u0645 \u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u062f\u0644 \u0645\u062e\u0641\u0636 \u0642\u062f\u0631\u0647 <strong>5%<\/strong> \u0625\u0630\u0627 \u062a\u0645 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0639\u0642\u0627\u0631 \u0643\u0645\u0642\u0631 \u0625\u0642\u0627\u0645\u0629 \u0645\u0639\u062a\u0627\u062f \u0644\u0639\u0627\u0626\u0644\u0629 \u0643\u0628\u064a\u0631\u0629\u060c \u0623\u0648 \u0644\u0634\u062e\u0635 \u0645\u0639\u0627\u0642 \u0628\u062f\u0631\u062c\u0629 \u0625\u0639\u0627\u0642\u0629 \u062a\u0633\u0627\u0648\u064a \u0623\u0648 \u062a\u0632\u064a\u062f \u0639\u0646 33% \u0648\u0623\u0642\u0644 \u0645\u0646 65%\u060c \u0623\u0648 \u0644\u0634\u0627\u0628. \u0623\u0642\u0644 \u0645\u0646 30 \u0633\u0646\u0629<\/p>\n\n\n\n<p><\/p>\n<\/details>\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary>\u0643\u0627\u0633\u062a\u064a\u0627 \u0644\u0627 \u0645\u0627\u0646\u0634\u0627<\/summary>\n<p>\u0645\u0639\u062f\u0644 ITP \u0627\u0644\u0645\u0637\u0628\u0642 \u0647\u0648 <strong>9%<\/strong><\/p>\n\n\n\n<p><strong>\u0627\u0644\u0627\u0633\u062a\u062b\u0646\u0627\u0621\u0627\u062a:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0627\u0644\u0627\u0633\u062a\u062b\u0646\u0627\u0621\u0627\u062a: \u0633\u064a\u062a\u0645 \u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u062f\u0644 \u0645\u062e\u0641\u0636 \u0642\u062f\u0631\u0647 <strong>6\u066a<\/strong> \u0639\u0644\u0649 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0623\u0648\u0644 \u0645\u0633\u0643\u0646 \u0645\u0639\u062a\u0627\u062f \u0644\u062f\u0627\u0641\u0639\u064a \u0627\u0644\u0636\u0631\u0627\u0626\u0628. \u0623\u0646 \u0644\u0627 \u062a\u062a\u062c\u0627\u0648\u0632 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u062d\u0642\u064a\u0642\u064a\u0629 \u0644\u0644\u0639\u0642\u0627\u0631 180.000 \u064a\u0648\u0631\u0648\u060c \u0648\u0623\u0646 \u064a\u062a\u0645 \u062a\u0645\u0648\u064a\u0644 \u0623\u0643\u062b\u0631 \u0645\u0646 50% \u0645\u0646 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u0634\u0631\u0627\u0621 \u0628\u0631\u0647\u0646 \u0639\u0642\u0627\u0631\u064a. \u0643\u0645\u0627 \u064a\u062c\u0628 \u0623\u0646 \u062a\u0643\u0648\u0646 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u062d\u0642\u064a\u0642\u064a\u0629 \u0644\u0644\u0639\u0642\u0627\u0631 \u0645\u0633\u0627\u0648\u064a\u0629 \u0623\u0648 \u0623\u0643\u0628\u0631 \u0645\u0646 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0642\u0631\u0631\u0629 \u0644\u0647 \u0641\u064a \u0627\u0644\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0630\u064a \u064a\u062a\u0645 \u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u0631\u0647\u0646 \u0627\u0644\u0645\u0630\u0643\u0648\u0631.<\/li>\n<\/ul>\n<\/details>\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary>\u0643\u0627\u0633\u062a\u064a\u0627 \u0648\u0644\u064a\u0648\u0646<\/summary>\n<p>\u0627\u0644\u0645\u0639\u062f\u0644 \u0627\u0644\u0645\u0637\u0628\u0642 \u0647\u0648 <strong>8%<\/strong> \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0642\u0627\u0631 \u0623\u0642\u0644 \u0645\u0646 250.000 \u064a\u0648\u0631\u0648\u061b \u0633\u064a\u062a\u0645 \u062a\u0637\u0628\u064a\u0642 \u0646\u0633\u0628\u0629 10\u066a \u0639\u0644\u0649 \u0627\u0644\u0641\u0627\u0626\u0636.<\/p>\n\n\n\n<p><strong>\u0627\u0644\u0627\u0633\u062a\u062b\u0646\u0627\u0621\u0627\u062a:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u064a\u062a\u0645 \u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u062f\u0644 \u0645\u062e\u0641\u0636 \u0628\u0646\u0633\u0628\u0629 <strong>4%<\/strong> \u0625\u0630\u0627 \u0643\u0627\u0646 \u0627\u0644\u0639\u0642\u0627\u0631 \u0645\u062e\u0635\u0635\u064b\u0627 \u0644\u0644\u0625\u0642\u0627\u0645\u0629 \u0627\u0644\u062f\u0627\u0626\u0645\u0629 \u0644\u0644\u0645\u0634\u062a\u0631\u064a \u0623\u0648 \u0644\u0639\u0627\u0626\u0644\u0629 \u0643\u0628\u064a\u0631\u0629 \u0623\u0648 \u0644\u0634\u062e\u0635 \u0630\u064a \u0625\u0639\u0627\u0642\u0629 \u0644\u0627 \u062a\u0642\u0644 \u0639\u0646 65%. \u0648\u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u062d\u0627\u0644\u0627\u062a\u060c \u0625\u0630\u0627 \u0643\u0627\u0646 \u0627\u0644\u0645\u0634\u062a\u0631\u064a \u064a\u0645\u062a\u0644\u0643 \u0639\u0642\u0627\u0631\u064b\u0627 \u0622\u062e\u0631\u060c \u0641\u064a\u062c\u0628 \u0639\u0644\u064a\u0647 \u0628\u064a\u0639\u0647 \u0644\u0644\u062a\u0623\u0647\u0644 \u0644\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u0633\u0639\u0631 \u0627\u0644\u0645\u062e\u0641\u0636. \u064a\u0646\u0637\u0628\u0642 \u0647\u0630\u0627 \u0627\u0644\u0645\u0639\u062f\u0644 \u0623\u064a\u0636\u064b\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0627\u0644\u0639\u0642\u0627\u0631 \u0645\u062d\u0645\u064a\u064b\u0627 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u062f\u0648\u0644\u0629\u060c \u0623\u0648 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0639\u0645\u0631 \u0627\u0644\u0645\u0634\u062a\u0631\u064a \u0623\u0642\u0644 \u0645\u0646 36 \u0639\u0627\u0645\u064b\u0627 \u0623\u0648 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0647\u0630\u0647 \u0647\u064a \u0627\u0644\u0645\u0631\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 \u0627\u0644\u062a\u064a \u064a\u0634\u062a\u0631\u064a \u0641\u064a\u0647\u0627 \u0639\u0642\u0627\u0631\u064b\u0627.<\/li>\n\n\n\n<li>\u064a\u062a\u0645 \u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u062f\u0644 \u0627\u0633\u062a\u062b\u0646\u0627\u0626\u064a \u0642\u062f\u0631\u0647 <strong>0.01%<\/strong> \u0625\u0630\u0627 \u0643\u0627\u0646 \u0627\u0644\u0639\u0642\u0627\u0631 \u064a\u0642\u0639 \u0641\u064a \u0628\u0644\u062f\u0629 \u0641\u064a \u0642\u0634\u062a\u0627\u0644\u0629 \u0648\u0644\u064a\u0648\u0646 \u064a\u0642\u0644 \u0639\u062f\u062f \u0633\u0643\u0627\u0646\u0647\u0627 \u0639\u0646 10000 \u0646\u0633\u0645\u0629\u060c \u0623\u0648 3000 \u0646\u0633\u0645\u0629 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u062a\u0628\u0639\u062f \u0623\u0642\u0644 \u0645\u0646 30 \u0643\u064a\u0644\u0648\u0645\u062a\u0631\u064b\u0627 \u0639\u0646 \u0639\u0627\u0635\u0645\u0629 \u0627\u0644\u0645\u0642\u0627\u0637\u0639\u0629\u060c \u0648\u0644\u0647\u0627 \u0642\u064a\u0645\u0629 \u0623\u0642\u0644 \u062a\u0628\u0644\u063a 135000 \u064a\u0648\u0631\u0648. \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0630\u0644\u0643\u060c \u064a\u062c\u0628 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0627\u0644\u0645\u0646\u0632\u0644 \u0647\u0648 \u0623\u0648\u0644 \u0639\u0645\u0644\u064a\u0629 \u0634\u0631\u0627\u0621 \u0639\u0642\u0627\u0631\u064a\u0629 \u0644\u0645\u0634\u062a\u0631\u064a \u064a\u0642\u0644 \u0639\u0645\u0631\u0647 \u0639\u0646 36 \u0639\u0627\u0645\u064b\u0627\u060c \u0648\u064a\u062c\u0628 \u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0647 \u0644\u0644\u0625\u0642\u0627\u0645\u0629 \u0627\u0644\u062f\u0627\u0626\u0645\u0629 \u062f\u0648\u0646 \u062a\u062c\u0627\u0648\u0632 \u062d\u062f \u0645\u0639\u064a\u0646 \u0644\u0644\u062f\u062e\u0644.<\/li>\n<\/ul>\n<\/details>\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary>\u0643\u0627\u062a\u0627\u0644\u0648\u0646\u064a\u0627<\/summary>\n<p>\u0645\u0639\u062f\u0644 ITP \u0627\u0644\u0645\u0637\u0628\u0642 \u0647\u0648 <strong>10%<\/strong> \u0639\u0646\u062f\u0645\u0627 \u062a\u0643\u0648\u0646 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u062d\u0642\u064a\u0642\u064a\u0629 \u0644\u0644\u0639\u0642\u0627\u0631 \u0623\u0642\u0644 \u0645\u0646 <strong>1,000,000<\/strong> \u064a\u0648\u0631\u0648\u060c \u0648<strong>11%<\/strong> \u0639\u0646\u062f\u0645\u0627 \u062a\u0643\u0648\u0646 \u0627\u0644\u0642\u064a\u0645\u0629 \u0623\u0639\u0644\u0649.<\/p>\n\n\n\n<p><strong>\u0627\u0644\u0627\u0633\u062a\u062b\u0646\u0627\u0621\u0627\u062a:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u064a\u062a\u0645 \u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u062f\u0644 \u0645\u062e\u0641\u0636 \u0642\u062f\u0631\u0647 <strong>7\u066a<\/strong> \u0625\u0630\u0627 \u0643\u0627\u0646 \u0627\u0644\u0639\u0642\u0627\u0631 \u064a\u0639\u062a\u0628\u0631 \u0645\u062d\u0645\u064a\u064b\u0627 \u0631\u0633\u0645\u064a\u064b\u0627.<\/li>\n\n\n\n<li>\u064a\u062a\u0645 \u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u062f\u0644 \u0645\u062e\u0641\u0636 \u0642\u062f\u0631\u0647 <strong>5%<\/strong> \u0625\u0630\u0627 \u062a\u0645 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0639\u0642\u0627\u0631 \u0643\u0645\u0633\u0643\u0646 \u0631\u0626\u064a\u0633\u064a \u0644\u0639\u0627\u0626\u0644\u0629 \u0643\u0628\u064a\u0631\u0629 \u0623\u0648 \u0639\u0627\u0626\u0644\u0629 \u0630\u0627\u062a \u0648\u0627\u0644\u062f \u0648\u0627\u062d\u062f. \u0648\u064a\u0645\u0643\u0646 \u0644\u062f\u0627\u0641\u0639\u064a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0630\u064a\u0646 \u062a\u0642\u0644 \u0623\u0639\u0645\u0627\u0631\u0647\u0645 \u0639\u0646 33 \u0639\u0627\u0645\u064b\u0627\u060c \u0648\u0643\u0630\u0644\u0643 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0630\u0648\u064a \u0627\u0644\u0625\u0639\u0627\u0642\u0629 \u0627\u0644\u062a\u064a \u062a\u0633\u0627\u0648\u064a \u0623\u0648 \u062a\u0632\u064a\u062f \u0639\u0646 65%\u060c<\/li>\n<\/ul>\n\n\n\n<p>\u0627\u0644\u0627\u0633\u062a\u0641\u0627\u062f\u0629 \u0645\u0646 \u0627\u0644\u0645\u0639\u062f\u0644 \u0627\u0644\u0645\u062e\u0641\u0636 \u0628\u0646\u0633\u0628\u0629 5%. \u0644\u0644\u062a\u0623\u0647\u0644 \u0644\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u0645\u0639\u062f\u0644 \u0627\u0644\u0645\u062e\u0641\u0636 \u0628\u0646\u0633\u0628\u0629 5%\u060c \u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0639\u0627\u0626\u0644\u0627\u062a \u0627\u0644\u0643\u0628\u064a\u0631\u0629 \u0648\u062f\u0627\u0641\u0639\u064a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0630\u064a\u0646 \u062a\u0642\u0644 \u0623\u0639\u0645\u0627\u0631\u0647\u0645 \u0639\u0646 32 \u0639\u0627\u0645\u064b\u0627 \u062a\u0644\u0628\u064a\u0629 \u0634\u0631\u0648\u0637 \u062f\u062e\u0644 \u0645\u0639\u064a\u0646\u0629. \u064a\u062c\u0628 \u0623\u0644\u0627 \u064a\u062a\u062c\u0627\u0648\u0632 \u0645\u062c\u0645\u0648\u0639 \u0627\u0644\u0642\u0627\u0639\u062f\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a\u0629\u060c \u0646\u0627\u0642\u0635 \u0627\u0644\u062d\u062f \u0627\u0644\u0623\u062f\u0646\u0649 \u0627\u0644\u0634\u062e\u0635\u064a \u0648\u0627\u0644\u0639\u0627\u0626\u0644\u064a\u060c \u0644\u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0623\u0633\u0631\u0629 30.000 \u064a\u0648\u0631\u0648 \u0641\u064a \u0622\u062e\u0631 \u0625\u0642\u0631\u0627\u0631 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0634\u062e\u0635\u064a. \u0648\u064a\u062c\u0628 \u0632\u064a\u0627\u062f\u0629 \u0647\u0630\u0627 \u0627\u0644\u0645\u0628\u0644\u063a \u0628\u0645\u0642\u062f\u0627\u0631 12000 \u064a\u0648\u0631\u0648 \u0625\u0636\u0627\u0641\u064a\u0629 \u0644\u0643\u0644 \u0637\u0641\u0644.<\/p>\n<\/details>\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary>\u0627\u0643\u0633\u062a\u0631\u064a\u0645\u0627\u062f\u0648\u0631\u0627<\/summary>\n<p>\u0648\u064a\u062a\u0631\u0627\u0648\u062d \u0627\u0644\u0645\u0639\u062f\u0644 \u0627\u0644\u0645\u0637\u0628\u0642 \u0628\u064a\u0646 <strong>8%<\/strong> \u0648<strong>11%<\/strong> \u062d\u0633\u0628 \u0642\u064a\u0645\u0629 \u0627\u0644\u0623\u0635\u0644 \u0627\u0644\u0645\u062d\u0648\u0644.<\/p>\n\n\n\n<p>\u0627\u0644\u0642\u064a\u0645\u0629 \u0645\u0646 0 \u0625\u0644\u0649 360.000 \u064a\u0648\u0631\u0648: 8%. <\/p>\n\n\n\n<p>\u0627\u0644\u0642\u064a\u0645\u0629 \u0628\u064a\u0646 360.000 \u0648 600.000 \u064a\u0648\u0631\u0648: 10%. <\/p>\n\n\n\n<p>\u0642\u064a\u0645\u0629 \u0623\u0643\u0628\u0631 \u0645\u0646 600.000 \u064a\u0648\u0631\u0648: 11% <\/p>\n\n\n\n<p><strong>\u0627\u0644\u0627\u0633\u062a\u062b\u0646\u0627\u0621\u0627\u062a:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0627\u0644\u0627\u0633\u062a\u062b\u0646\u0627\u0621\u0627\u062a: \u064a\u062a\u0645 \u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u062f\u0644 \u0645\u062e\u0641\u0636 \u0628\u0646\u0633\u0628\u0629 <strong>7\u066a<\/strong> \u0639\u0646\u062f\u0645\u0627 \u064a\u062a\u0645 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0639\u0642\u0627\u0631 \u0627\u0644\u0645\u0643\u062a\u0633\u0628 \u0643\u0645\u0642\u0631 \u0625\u0642\u0627\u0645\u0629 \u0645\u0639\u062a\u0627\u062f \u0644\u062f\u0627\u0641\u0639\u064a \u0627\u0644\u0636\u0631\u0627\u0626\u0628\u060c \u0648\u0644\u0643\u0646 \u0642\u064a\u0645\u062a\u0647 \u0627\u0644\u062d\u0642\u064a\u0642\u064a\u0629 \u0644\u0627 \u062a\u062a\u062c\u0627\u0648\u0632 122000 \u064a\u0648\u0631\u0648.<\/li>\n\n\n\n<li>\u062a\u0646\u0637\u0628\u0642 \u0646\u0633\u0628\u0629 \u0645\u062e\u0641\u0636\u0629 \u0628\u0646\u0633\u0628\u0629 <strong>6\u066a<\/strong> \u0639\u0644\u0649 \u062d\u064a\u0627\u0632\u0629 \u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u062e\u0635\u0635\u0629 \u0644\u062a\u0637\u0648\u064a\u0631 \u0646\u0634\u0627\u0637 \u062a\u062c\u0627\u0631\u064a \u0623\u0648 \u0639\u0645\u0644 \u0627\u062d\u062a\u0631\u0627\u0641\u064a.<\/li>\n\n\n\n<li>\u064a\u0645\u0643\u0646 \u0644\u0644\u0639\u0627\u0626\u0644\u0627\u062a \u0627\u0644\u0643\u0628\u064a\u0631\u0629 \u0648\u0627\u0644\u0634\u0628\u0627\u0628 \u0627\u0644\u0630\u064a\u0646 \u062a\u0642\u0644 \u0623\u0639\u0645\u0627\u0631\u0647\u0645 \u0639\u0646 35 \u0639\u0627\u0645\u064b\u0627 \u0648\u062f\u0627\u0641\u0639\u064a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0630\u0648\u064a \u0627\u0644\u0625\u0639\u0627\u0642\u0629 \u0627\u0644\u062a\u064a \u062a\u0633\u0627\u0648\u064a \u0623\u0648 \u062a\u0632\u064a\u062f \u0639\u0646 65% \u0627\u0644\u0627\u0633\u062a\u0641\u0627\u062f\u0629 \u0645\u0646 \u062a\u062e\u0641\u064a\u0636 \u0628\u0646\u0633\u0628\u0629 <strong>20%<\/strong> \u0641\u064a <strong>\u0645\u0639\u062f\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629<\/strong>\u060c \u0637\u0627\u0644\u0645\u0627 \u064a\u062a\u0645 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0639\u0642\u0627\u0631 \u0643\u0645\u0642\u0631 \u0625\u0642\u0627\u0645\u062a\u0647\u0645 \u0627\u0644\u0623\u0633\u0627\u0633\u064a.<\/li>\n<\/ul>\n\n\n\n<p>\u0644\u0644\u0627\u0633\u062a\u0641\u0627\u062f\u0629 \u0645\u0646 \u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0645\u062e\u0641\u0636\u0629 \u0627\u0644\u0628\u0627\u0644\u063a\u0629 7%\u060c \u064a\u062c\u0628 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0642\u0627\u0639\u062f\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 (\u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0639\u0627\u0645 + \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0627\u062f\u062e\u0627\u0631\u064a) \u0644\u0644\u0645\u0634\u062a\u0631\u064a \u0623\u0642\u0644 \u0645\u0646 19.000 \u064a\u0648\u0631\u0648 \u0641\u064a \u062d\u0627\u0644\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0628\u0634\u0643\u0644 \u0641\u0631\u062f\u064a\u060c \u0623\u0648 \u0623\u0642\u0644 \u0645\u0646 24.000 \u064a\u0648\u0631\u0648 \u0641\u064a \u062d\u0627\u0644\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0628\u0634\u0643\u0644 \u0645\u0634\u062a\u0631\u0643\u060c \u0648\u0628\u0634\u0631\u0637 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0633\u0646\u0648\u064a \u0644\u062c\u0645\u064a\u0639 \u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0623\u0633\u0631\u0629 \u0627\u0644\u0630\u064a\u0646 \u0633\u064a\u0639\u064a\u0634\u0648\u0646 \u0641\u064a \u0627\u0644\u0645\u0646\u0632\u0644 \u0644\u0627 \u064a\u062a\u062c\u0627\u0648\u0632 30.000 \u064a\u0648\u0631\u0648 \u0633\u0646\u0648\u064a\u064b\u0627\u060c \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 3.000 \u064a\u0648\u0631\u0648 \u0644\u0643\u0644 \u0637\u0641\u0644 \u064a\u0639\u064a\u0634 \u0645\u0639 \u0627\u0644\u0645\u0634\u062a\u0631\u064a.<\/p>\n<\/details>\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary>\u063a\u0627\u0644\u064a\u0633\u064a\u0627<\/summary>\n<p>\u0627\u0644\u0645\u0639\u062f\u0644 \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u0645\u0637\u0628\u0642 \u0647\u0648 <strong>10%<\/strong> \u0639\u0644\u0649 \u0646\u0642\u0644 \u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a.<\/p>\n\n\n\n<p><strong>\u0627\u0644\u0627\u0633\u062a\u062b\u0646\u0627\u0621\u0627\u062a:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u064a\u062a\u0645 \u062a\u062e\u0641\u064a\u0636 \u0627\u0644\u0645\u0639\u062f\u0644 \u0627\u0644\u0639\u0627\u0645 \u0625\u0644\u0649 <strong>7\u066a<\/strong> \u0625\u0630\u0627 \u062a\u0645 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0639\u0642\u0627\u0631 \u0643\u0645\u0642\u0631 \u0625\u0642\u0627\u0645\u0629 \u0645\u0639\u062a\u0627\u062f \u0644\u062f\u0627\u0641\u0639\u064a \u0627\u0644\u0636\u0631\u0627\u0626\u0628.<\/li>\n\n\n\n<li>\u064a\u062a\u0645 \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0628\u0640 <strong>3%<\/strong> \u0625\u0630\u0627 \u062a\u0645 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0639\u0642\u0627\u0631 \u0643\u0645\u0633\u0643\u0646 \u0627\u0639\u062a\u064a\u0627\u062f\u064a \u0644\u0644\u0645\u0643\u0644\u0641 \u0628\u062f\u0631\u062c\u0629 \u0625\u0639\u0627\u0642\u0629 \u062a\u0633\u0627\u0648\u064a \u0623\u0648 \u062a\u0632\u064a\u062f \u0639\u0646 65% (\u062c\u0633\u062f\u064a\u0629 \u0623\u0648 \u0645\u0639\u0646\u0648\u064a\u0629 \u0623\u0648 \u062d\u0633\u064a\u0629). \u0648\u064a\u0646\u0637\u0628\u0642 \u0647\u0630\u0627 \u0627\u0644\u0645\u0639\u062f\u0644 \u0623\u064a\u0636\u064b\u0627 \u0639\u0644\u0649 \u0627\u0644\u0639\u0627\u0626\u0644\u0627\u062a \u0627\u0644\u0643\u0628\u064a\u0631\u0629 \u0648\u0627\u0644\u0634\u0628\u0627\u0628 \u0627\u0644\u0630\u064a\u0646 \u062a\u0642\u0644 \u0623\u0639\u0645\u0627\u0631\u0647\u0645 \u0639\u0646 36 \u0639\u0627\u0645\u064b\u0627.<\/li>\n<\/ul>\n\n\n\n<p>\u0644\u0644\u062a\u0623\u0647\u0644 \u0644\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u0645\u0639\u062f\u0644 \u0627\u0644\u0645\u062e\u0641\u0636 \u0628\u0646\u0633\u0628\u0629 7%\u060c \u064a\u062c\u0628 \u0623\u0644\u0627 \u064a\u062a\u062c\u0627\u0648\u0632 \u0625\u062c\u0645\u0627\u0644\u064a \u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u0634\u062a\u0631\u064a \u0623\u0648 \u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0646 200,000 \u064a\u0648\u0631\u0648\u060c \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 30,000 \u064a\u0648\u0631\u0648 \u0644\u0643\u0644 \u0641\u0631\u062f \u0645\u0646 \u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0623\u0633\u0631\u0629.<\/p>\n<\/details>\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary>\u062c\u0632\u0631 \u0627\u0644\u0628\u0644\u064a\u0627\u0631<\/summary>\n<p>\u064a\u062a\u0645 \u062a\u0637\u0628\u064a\u0642 <strong>\u0645\u0639\u062f\u0644 \u0645\u062a\u063a\u064a\u0631<\/strong> \u0627\u0639\u062a\u0645\u0627\u062f\u064b\u0627 \u0639\u0644\u0649 \u0642\u064a\u0645\u0629 \u0627\u0644\u0623\u0635\u0644 \u0627\u0644\u0645\u062d\u0648\u0644:<\/p>\n\n\n\n<p>\u0627\u0644\u0642\u064a\u0645\u0629 \u0645\u0646 0 \u0625\u0644\u0649 400.000 \u064a\u0648\u0631\u0648: 8%<\/p>\n\n\n\n<p>\u0627\u0644\u0642\u064a\u0645\u0629 \u0645\u0646 400.000 \u0625\u0644\u0649 600.000 \u064a\u0648\u0631\u0648: 9% <\/p>\n\n\n\n<p>\u0627\u0644\u0642\u064a\u0645\u0629 \u0645\u0646 600.000 \u0625\u0644\u0649 1.000.000 \u064a\u0648\u0631\u0648: 10% <\/p>\n\n\n\n<p>\u0642\u064a\u0645\u0629 \u0623\u0643\u0628\u0631 \u0645\u0646 1,000,000 \u064a\u0648\u0631\u0648: 11%<\/p>\n\n\n\n<p><strong> \u0627\u0644\u0627\u0633\u062a\u062b\u0646\u0627\u0621\u0627\u062a:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0646\u0633\u0628\u0629 \u0645\u062e\u0641\u0636\u0629 \u0628\u0646\u0633\u0628\u0629 <strong>5%<\/strong> \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0642\u0627\u0631 \u0623\u0642\u0644 \u0645\u0646 200.000 \u064a\u0648\u0631\u0648 \u0648\u0643\u0627\u0646 \u0627\u0644\u0645\u0646\u0632\u0644 \u0627\u0644\u0623\u0648\u0644 \u0644\u062f\u0627\u0641\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628.<\/li>\n<\/ul>\n<\/details>\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary>\u062c\u0632\u0631 \u0627\u0644\u0643\u0646\u0627\u0631\u064a<\/summary>\n<p>\u0627\u0644\u0645\u0639\u062f\u0644 \u0627\u0644\u0639\u0627\u0645 \u0647\u0648 <strong>6.5%<\/strong>.<\/p>\n\n\n\n<p><strong>\u0627\u0644\u0627\u0633\u062a\u062b\u0646\u0627\u0621\u0627\u062a:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u064a\u0646\u0637\u0628\u0642 \u0645\u0639\u062f\u0644 \u0645\u062e\u0641\u0636 \u0628\u0646\u0633\u0628\u0629 <strong>4\u066a<\/strong> \u0639\u0644\u0649 \u0646\u0642\u0644 \u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u0639\u0642\u0627\u0631 \u0627\u0644\u0630\u064a \u0633\u064a\u0634\u0643\u0644 \u0645\u062d\u0644 \u0627\u0644\u0625\u0642\u0627\u0645\u0629 \u0627\u0644\u0645\u0639\u062a\u0627\u062f \u0644\u0639\u0627\u0626\u0644\u0629 \u0643\u0628\u064a\u0631\u0629\u060c \u0623\u0648 \u062f\u0627\u0641\u0639\u064a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0630\u064a\u0646 \u062a\u0642\u0644 \u0623\u0639\u0645\u0627\u0631\u0647\u0645 \u0639\u0646 35 \u0639\u0627\u0645\u064b\u0627 \u0623\u0648 \u062f\u0627\u0641\u0639\u064a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0630\u0648\u064a \u0627\u0644\u0625\u0639\u0627\u0642\u0629 \u0627\u0644\u062c\u0633\u062f\u064a\u0629. \u0648\u064a\u0646\u0637\u0628\u0642 \u0647\u0630\u0627 \u0627\u0644\u0646\u0648\u0639 \u0623\u064a\u0636\u064b\u0627 \u0639\u0644\u0649 \u0646\u0642\u0644 \u0645\u0644\u0643\u064a\u0629 \u0645\u0646\u0632\u0644 \u0645\u062d\u0645\u064a \u0631\u0633\u0645\u064a\u064b\u0627 \u0648\u0627\u0644\u0630\u064a \u0633\u064a\u0643\u0648\u0646 \u0645\u062d\u0644 \u0627\u0644\u0625\u0642\u0627\u0645\u0629 \u0627\u0644\u0623\u0648\u0644 \u0644\u0644\u0645\u0634\u062a\u0631\u064a.<\/li>\n<\/ul>\n<\/details>\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary>\u0644\u0627\u0631\u064a\u0648\u062e\u0627<\/summary>\n<p>\u064a\u0646\u0637\u0628\u0642 \u0645\u0639\u062f\u0644 \u0639\u0627\u0645 \u0642\u062f\u0631\u0647 <strong>7\u066a<\/strong>.<\/p>\n\n\n\n<p><strong>\u0627\u0644\u0627\u0633\u062a\u062b\u0646\u0627\u0621\u0627\u062a:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u064a\u062a\u0645 \u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u062f\u0644 \u0645\u062e\u0641\u0636 \u0642\u062f\u0631\u0647 <strong>5%<\/strong> \u0625\u0630\u0627 \u062a\u0645 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0639\u0642\u0627\u0631 \u0643\u0645\u0642\u0631 \u0625\u0642\u0627\u0645\u0629 \u0645\u0639\u062a\u0627\u062f \u0644\u0639\u0627\u0626\u0644\u0629 \u0643\u0628\u064a\u0631\u0629\u060c \u0623\u0648 \u0644\u0634\u062e\u0635 \u0645\u0639\u0627\u0642 \u0628\u062f\u0631\u062c\u0629 \u0625\u0639\u0627\u0642\u0629 \u062a\u0633\u0627\u0648\u064a \u0623\u0648 \u062a\u0632\u064a\u062f \u0639\u0646 33%\u060c \u0623\u0648 \u0644\u0634\u0627\u0628 \u064a\u0642\u0644 \u0639\u0645\u0631\u0647 \u0639\u0646 36 \u0639\u0627\u0645\u064b\u0627.<\/li>\n<\/ul>\n\n\n\n<p>\u0644\u0627 \u064a\u0645\u0643\u0646 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0645\u0639\u062f\u0644 \u0627\u0644\u0645\u062e\u0641\u0636 \u0628\u0646\u0633\u0628\u0629 5\u066a \u0625\u0644\u0627 \u0639\u0644\u0649 \u062f\u0627\u0641\u0639\u064a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0630\u064a\u0646 \u0644\u0627 \u064a\u062a\u062c\u0627\u0648\u0632 \u0642\u0627\u0639\u062f\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0639\u0627\u0645\u0629 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0634\u062e\u0635\u064a 18.030 \u064a\u0648\u0631\u0648 \u0641\u064a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0641\u0631\u062f\u064a\u0629 \u0623\u0648 30.050 \u064a\u0648\u0631\u0648 \u0641\u064a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0634\u062a\u0631\u0643\u0629\u060c \u0648\u0628\u0634\u0631\u0637 \u0623\u0644\u0627 \u064a\u062a\u062c\u0627\u0648\u0632 \u0627\u0644\u0642\u0627\u0639\u062f\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0644\u062f\u062e\u0644 \u0627\u0644\u0627\u062f\u062e\u0627\u0631 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u064a\u062a\u062c\u0627\u0648\u0632 \u064a\u062a\u062c\u0627\u0648\u0632 1800 \u064a\u0648\u0631\u0648.<\/p>\n<\/details>\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary>\u0645\u062f\u0631\u064a\u062f<\/summary>\n<p>\u062a\u0637\u0628\u0642 \u0646\u0633\u0628\u0629 \u0639\u0627\u0645\u0629 \u0642\u062f\u0631\u0647\u0627 6% \u0639\u0644\u0649 \u0646\u0642\u0644 \u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a \u0648\u062a\u0623\u0633\u064a\u0633\u0647\u0627 \u0648\u0646\u0642\u0644 \u0627\u0644\u062d\u0642\u0648\u0642 \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629 (\u0645\u062b\u0644 \u062d\u0642 \u0627\u0644\u0627\u0646\u062a\u0641\u0627\u0639) \u0639\u0644\u064a\u0647\u0627.<\/p>\n\n\n\n<p><strong>\u0627\u0644\u0627\u0633\u062a\u062b\u0646\u0627\u0621\u0627\u062a:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0633\u064a\u062a\u0645 \u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u062f\u0644 \u0645\u062e\u0641\u0636 \u0628\u0646\u0633\u0628\u0629 <strong>4%<\/strong> \u0639\u0644\u0649 \u0634\u0631\u0627\u0621 \u0645\u0646\u0632\u0644 \u0645\u062e\u0635\u0635 \u0644\u0644\u0633\u0643\u0646 \u0627\u0644\u0631\u0626\u064a\u0633\u064a \u0644\u0639\u0627\u0626\u0644\u0629 \u0643\u0628\u064a\u0631\u0629.<\/li>\n<\/ul>\n<\/details>\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary>\u0645\u0648\u0631\u0633\u064a\u0627<\/summary>\n<p>\u064a\u0646\u0637\u0628\u0642 \u0645\u0639\u062f\u0644 \u0639\u0627\u0645 \u0642\u062f\u0631\u0647 8\u066a.<\/p>\n\n\n\n<p><strong>\u0627\u0644\u0627\u0633\u062a\u062b\u0646\u0627\u0621\u0627\u062a:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0633\u064a\u062a\u0645 \u0641\u0631\u0636 \u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0639\u0645\u0644\u064a\u0627\u062a \u0646\u0642\u0644 \u0627\u0644\u0645\u0645\u062a\u0644\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0642\u0644 \u0642\u064a\u0645\u062a\u0647\u0627 \u0639\u0646 300000 \u064a\u0648\u0631\u0648 \u0648\u0627\u0644\u062a\u064a \u064a\u0642\u0648\u0645 \u0628\u0647\u0627 \u062f\u0627\u0641\u0639\u0648 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0630\u064a\u0646 \u064a\u0639\u062a\u0628\u0631\u0648\u0646 \u0639\u0627\u0626\u0644\u0629 \u0643\u0628\u064a\u0631\u0629\u060c \u0648\u062f\u0627\u0641\u0639\u064a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0630\u064a\u0646 \u062a\u0642\u0644 \u0623\u0639\u0645\u0627\u0631\u0647\u0645 \u0639\u0646 35 \u0639\u0627\u0645\u064b\u0627 \u0648\u062f\u0627\u0641\u0639\u064a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0630\u0648\u064a \u0627\u0644\u0625\u0639\u0627\u0642\u0629 \u0627\u0644\u062a\u064a \u062a\u0633\u0627\u0648\u064a \u0623\u0648 \u062a\u0632\u064a\u062f \u0639\u0646 65\u066a \u0648\u0627\u0644\u0630\u064a\u0646 \u064a\u062d\u0635\u0644\u0648\u0646 \u0639\u0644\u0649 \u0639\u0642\u0627\u0631 \u0645\u062e\u0635\u0635 \u0644\u0644\u0625\u0642\u0627\u0645\u0629 \u0627\u0644\u0645\u0639\u062a\u0627\u062f\u0629\u060c \u0628\u0645\u0639\u062f\u0644 3%. <strong>3%<\/strong>  .<\/li>\n<\/ul>\n\n\n\n<p>\u0644\u0644\u0627\u0633\u062a\u0641\u0627\u062f\u0629 \u0645\u0646 \u0627\u0644\u0645\u0639\u062f\u0644 \u0627\u0644\u0645\u062e\u0641\u0636 \u0628\u0646\u0633\u0628\u0629 3%\u060c \u064a\u062c\u0628 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0627\u0644\u0648\u0639\u0627\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0639\u0627\u0645 \u0646\u0627\u0642\u0635\u0627 \u0627\u0644\u062d\u062f \u0627\u0644\u0623\u062f\u0646\u0649 \u0627\u0644\u0634\u062e\u0635\u064a \u0648\u0627\u0644\u0639\u0627\u0626\u0644\u064a \u0623\u0642\u0644 \u0645\u0646 26620 \u064a\u0648\u0631\u0648\u060c \u0639\u0644\u0649 \u0623\u0644\u0627 \u064a\u062a\u062c\u0627\u0648\u0632 \u0648\u0639\u0627\u0621 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u062f\u062e\u0627\u0631 1800 \u064a\u0648\u0631\u0648<\/p>\n<\/details>\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary>\u0646\u0627\u0641\u0627\u0631\u0627<\/summary>\n<p>\u064a\u0646\u0637\u0628\u0642 \u0645\u0639\u062f\u0644 \u0639\u0627\u0645 \u0642\u062f\u0631\u0647 <strong>6\u066a<\/strong>.<\/p>\n\n\n\n<p><strong>\u0627\u0644\u0627\u0633\u062a\u062b\u0646\u0627\u0621\u0627\u062a:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0633\u064a\u062a\u0645 \u0641\u0631\u0636 \u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062a\u062d\u0648\u064a\u0644\u0627\u062a \u0627\u0644\u0645\u0646\u0632\u0644\u064a\u0629 \u0628\u0646\u0633\u0628\u0629 <strong>5%<\/strong>\u060c \u0628\u062d\u062f \u0623\u0642\u0635\u0649 180304 \u064a\u0648\u0631\u0648 \u0645\u0646 \u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0642\u0627\u0631. \u0628\u0634\u0631\u0637 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0627\u0644\u0645\u0634\u062a\u0631\u064a \u0641\u0631\u062f\u064b\u0627 \u0645\u0646 \u0639\u0627\u0626\u0644\u0629 \u0643\u0628\u064a\u0631\u0629\u060c \u0648\u0623\u0644\u0627 \u064a\u0643\u0648\u0646 \u0623\u064a \u0641\u0631\u062f \u0645\u0646 \u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0639\u0627\u0626\u0644\u0629 \u0645\u0627\u0644\u0643\u064b\u0627 \u0644\u0644\u0639\u0642\u0627\u0631 \u0648\u0642\u062a \u0627\u0644\u0634\u0631\u0627\u0621\u060c \u0648\u0623\u0646 \u064a\u0643\u0648\u0646 \u0627\u0644\u0639\u0642\u0627\u0631 \u0645\u062e\u0635\u0635\u064b\u0627 \u0644\u0644\u0633\u0643\u0646 \u0627\u0644\u0623\u0633\u0627\u0633\u064a.<\/li>\n<\/ul>\n\n\n\n<p>\u0644\u0627 \u064a\u0645\u0643\u0646 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0645\u0639\u062f\u0644 \u0627\u0644\u0645\u062e\u0641\u0636 \u0628\u0646\u0633\u0628\u0629 5% \u0625\u0644\u0627 \u0639\u0644\u0649 \u0642\u0627\u0639\u062f\u0629 \u0636\u0631\u064a\u0628\u064a\u0629 \u0628\u062d\u062f \u0623\u0642\u0635\u0649 \u062a\u0628\u0644\u063a 180304 \u064a\u0648\u0631\u0648. \u0633\u064a\u062a\u0645 \u0641\u0631\u0636 \u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0641\u0627\u0626\u0636 \u0628\u0645\u0639\u062f\u0644 \u0639\u0627\u0645 \u0642\u062f\u0631\u0647 6\u066a.<\/p>\n<\/details>\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary>\u0628\u0644\u0627\u062f \u0627\u0644\u0628\u0627\u0633\u0643<\/summary>\n<p>\u0627\u0644\u0645\u0639\u062f\u0644 \u0627\u0644\u0639\u0627\u0645 \u0647\u0648 <strong>7\u066a<\/strong>.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>\u0627\u0644\u0627\u0633\u062a\u062b\u0646\u0627\u0621\u0627\u062a:<\/strong><\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0643\u0627\u0633\u062a\u062b\u0646\u0627\u0621 \u0645\u0646 \u0627\u0644\u0633\u0639\u0631 \u0627\u0644\u0639\u0627\u0645\u060c \u064a\u062a\u0645 \u0646\u0642\u0644 \u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u0645\u0646\u0627\u0632\u0644 (\u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0645\u0648\u0627\u0642\u0641 \u0627\u0644\u0633\u064a\u0627\u0631\u0627\u062a) \u0628\u062d\u062f \u0623\u0642\u0635\u0649 \u0648\u062d\u062f\u062a\u064a\u0646 \u0648\u0645\u0644\u0627\u062d\u0642 (\u062a\u0642\u0639 \u0641\u064a \u0646\u0641\u0633 \u0627\u0644\u0645\u0628\u0646\u0649) \u0627\u0644\u062a\u064a \u064a\u062a\u0645 \u0646\u0642\u0644\u0647\u0627 \u0628\u0634\u0643\u0644 \u0645\u0634\u062a\u0631\u0643\u060c \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0628\u0646\u0633\u0628\u0629 <strong>4\u066a<\/strong>.<\/li>\n\n\n\n<li>\u064a\u062a\u0645 \u062a\u0637\u0628\u064a\u0642 \u0646\u0633\u0628\u0629 \u062a\u062e\u0641\u064a\u0636 \u0642\u062f\u0631\u0647\u0627 <strong>2.5%<\/strong> \u0625\u0630\u0627 \u062a\u0645 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0645\u0646\u0632\u0644 \u0643\u0645\u0633\u0643\u0646 \u062f\u0627\u0626\u0645 \u0644\u0639\u0627\u0626\u0644\u0629 \u0643\u0628\u064a\u0631\u0629 \u0648\u0645\u0633\u0627\u062d\u0629 \u0627\u0644\u0645\u0646\u0632\u0644 \u0644\u0627 \u062a\u062a\u062c\u0627\u0648\u0632 120 \u0645\u062a\u0631\u064b\u0627 \u0645\u0631\u0628\u0639\u064b\u0627.<\/li>\n<\/ul>\n<\/details>\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary>\u0641\u0627\u0644\u0646\u0633\u064a\u0627<\/summary>\n<p>\u0627\u0644\u0645\u0639\u062f\u0644 \u0627\u0644\u0639\u0627\u0645 \u0647\u0648 <strong>10\u066a<\/strong>.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>\u0627\u0644\u0627\u0633\u062a\u062b\u0646\u0627\u0621\u0627\u062a:<\/strong><\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0645\u0646 \u0627\u0644\u0645\u0645\u0643\u0646 \u0627\u0644\u0627\u0633\u062a\u0641\u0627\u062f\u0629 \u0645\u0646 \u0646\u0633\u0628\u0629 \u0645\u062e\u0641\u0636\u0629 \u0628\u0646\u0633\u0628\u0629 <strong>8%<\/strong> \u0644\u0644\u0645\u0646\u0627\u0632\u0644 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u062d\u0645\u0627\u064a\u0629 \u0627\u0644\u0631\u0633\u0645\u064a\u0629\u060c \u0641\u064a \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0639\u0627\u0645\u060c \u0637\u0627\u0644\u0645\u0627 \u064a\u062a\u0645 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0645\u0646\u0632\u0644 \u0643\u0645\u0633\u0643\u0646 \u0627\u0639\u062a\u064a\u0627\u062f\u064a. \u0648\u064a\u0646\u0637\u0628\u0642 \u0647\u0630\u0627 \u0627\u0644\u0645\u0639\u062f\u0644 \u0623\u064a\u0636\u064b\u0627 \u0639\u0644\u0649 \u062f\u0627\u0641\u0639\u064a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0630\u064a\u0646 \u062a\u0642\u0644 \u0623\u0639\u0645\u0627\u0631\u0647\u0645 \u0639\u0646 35 \u0639\u0627\u0645\u064b\u0627 \u0648\u0627\u0644\u0630\u064a\u0646 \u064a\u062d\u0635\u0644\u0648\u0646 \u0639\u0644\u0649 \u0645\u0646\u0632\u0644\u0647\u0645 \u0627\u0644\u0623\u0648\u0644 \u0643\u0645\u0642\u0631 \u0625\u0642\u0627\u0645\u062a\u0647\u0645 \u0627\u0644\u0623\u0633\u0627\u0633\u064a.<\/li>\n<\/ul>\n\n\n\n<p>\u064a\u0646\u0637\u0628\u0642 \u0647\u0630\u0627 \u0627\u0644\u0645\u0639\u062f\u0644 \u0627\u0644\u0645\u062e\u0641\u0636 \u0637\u0627\u0644\u0645\u0627 \u0623\u0646 \u0645\u062c\u0645\u0648\u0639 \u0627\u0644\u0642\u0627\u0639\u062f\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u062f\u0627\u0641\u0639\u064a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0642\u0627\u0639\u062f\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0644\u062f\u062e\u0644 \u0645\u062f\u062e\u0631\u0627\u062a\u0647 \u0645\u0646 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0633\u0627\u0628\u0642\u0629 \u0645\u0628\u0627\u0634\u0631\u0629 \u0644\u0627 \u064a\u062a\u062c\u0627\u0648\u0632 25,000 \u064a\u0648\u0631\u0648 \u0644\u062f\u0627\u0641\u0639\u064a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0623\u0648 40,000 \u064a\u0648\u0631\u0648 \u0644\u062f\u0627\u0641\u0639\u064a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0634\u062a\u0631\u0643\u064a\u0646.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u064a\u062a\u0645 \u062a\u0637\u0628\u064a\u0642 \u0646\u0633\u0628\u0629 \u0645\u062e\u0641\u0636\u0629 \u0628\u0646\u0633\u0628\u0629 4% \u0639\u0644\u0649 \u0627\u0642\u062a\u0646\u0627\u0621 \u0627\u0644\u0633\u0643\u0646 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u062d\u0645\u0627\u064a\u0629 \u0627\u0644\u0631\u0633\u0645\u064a\u0629\u060c \u0628\u0645\u0648\u062c\u0628 \u0646\u0638\u0627\u0645 \u062e\u0627\u0635\u060c \u0628\u0634\u0631\u0637 \u0623\u0646 \u064a\u0634\u0643\u0644 \u0647\u0630\u0627 \u0627\u0644\u0633\u0643\u0646 \u0645\u062d\u0644 \u0627\u0644\u0625\u0642\u0627\u0645\u0629 \u0627\u0644\u0631\u0626\u064a\u0633\u064a \u0644\u0644\u0645\u0634\u062a\u0631\u064a. \u0648\u064a\u0646\u0637\u0628\u0642 \u0647\u0630\u0627 \u0627\u0644\u0646\u0648\u0639 \u0623\u064a\u0636\u064b\u0627 \u0639\u0644\u0649 \u0627\u0644\u0623\u0633\u0631 \u0627\u0644\u0643\u0628\u064a\u0631\u0629 \u0641\u064a \u0638\u0644 \u0638\u0631\u0648\u0641 \u062f\u062e\u0644 \u0645\u0639\u064a\u0646\u0629\u060c \u0648\u0643\u0630\u0644\u0643 \u0639\u0644\u0649 \u062d\u064a\u0627\u0632\u0629 \u0627\u0644\u0645\u0646\u0627\u0632\u0644 \u0627\u0644\u0645\u062e\u0635\u0635\u0629 \u0644\u0644\u0625\u0642\u0627\u0645\u0629 \u0627\u0644\u0645\u0639\u062a\u0627\u062f\u0629 \u0644\u062f\u0627\u0641\u0639\u064a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0630\u064a\u0646 \u0644\u062f\u064a\u0647\u0645 \u062f\u0631\u062c\u0629 \u0625\u0639\u0627\u0642\u0629 \u062c\u0633\u062f\u064a\u0629 \u062a\u0633\u0627\u0648\u064a \u0623\u0648 \u062a\u0632\u064a\u062f \u0639\u0646 65% \u0623\u0648 \u062f\u0631\u062c\u0629 \u0625\u0639\u0627\u0642\u0629 \u0639\u0642\u0644\u064a\u0629 \u062a\u0633\u0627\u0648\u064a \u0623\u0648 \u062a\u0632\u064a\u062f \u0639\u0646 33%.<\/li>\n<\/ul>\n\n\n\n<p>\u064a\u0646\u0637\u0628\u0642 \u0647\u0630\u0627 \u0627\u0644\u0645\u0639\u062f\u0644 \u0627\u0644\u0645\u062e\u0641\u0636 \u0628\u0646\u0633\u0628\u0629 4\u066a \u0639\u0646\u062f\u0645\u0627 \u064a\u0643\u0648\u0646 \u0645\u062c\u0645\u0648\u0639 \u0627\u0644\u0642\u0627\u0639\u062f\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0627\u0644\u0642\u0627\u0639\u062f\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0644\u062f\u062e\u0644 \u0627\u0644\u0627\u062f\u062e\u0627\u0631 \u0644\u062f\u0627\u0641\u0639\u064a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 (\u0648\u062c\u0645\u064a\u0639 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0630\u064a\u0646 \u0633\u064a\u0639\u064a\u0634\u0648\u0646 \u0641\u064a \u0627\u0644\u0645\u0646\u0632\u0644) \u0627\u0644\u0645\u0648\u0627\u0641\u0642 \u0644\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0633\u0627\u0628\u0642\u0629 \u0645\u0628\u0627\u0634\u0631\u0629 \u0644\u0627 \u064a\u062a\u062c\u0627\u0648\u0632 \u0645\u062c\u0645\u0648\u0639\u0647\u0627 45,000 \u064a\u0648\u0631\u0648.<\/p>\n<\/details>\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary>\u0633\u0628\u062a\u0629 \u0648\u0645\u0644\u064a\u0644\u064a\u0629<\/summary>\n<p>\u0647\u0627\u062a\u0627\u0646 \u0645\u062f\u064a\u0646\u062a\u0627\u0646 \u062a\u062a\u0645\u062a\u0639\u0627\u0646 \u0628\u0627\u0644\u062d\u0643\u0645 \u0627\u0644\u0630\u0627\u062a\u064a \u0648\u0644\u064a\u0633 \u0644\u062f\u064a\u0647\u0645\u0627 \u0644\u0648\u0627\u0626\u062d \u0625\u0642\u0644\u064a\u0645\u064a\u0629 \u0641\u064a\u0645\u0627 \u064a\u062a\u0639\u0644\u0642 \u0628\u0640 ITP. \u0643\u0645\u0627 \u0630\u0643\u0631\u0646\u0627 \u0623\u0639\u0644\u0627\u0647\u060c \u0641\u064a \u062d\u0627\u0644\u0629 \u0639\u062f\u0645 \u0648\u062c\u0648\u062f \u0646\u0638\u0627\u0645 \u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062d\u0643\u0645 \u0627\u0644\u0630\u0627\u062a\u064a\u060c \u0633\u064a\u062a\u0645 \u062a\u0637\u0628\u064a\u0642 \u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0646\u0642\u0644 \u0627\u0644\u0639\u0627\u0645 \u0628\u0627\u0644\u0646\u0633\u0628 \u0627\u0644\u062a\u0627\u0644\u064a\u0629:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>6%<\/strong> \u0644\u0646\u0642\u0644 \u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a \u0623\u0648 \u0627\u0644\u062a\u0623\u0633\u064a\u0633 \u0648\u0646\u0642\u0644 \u0627\u0644\u062d\u0642\u0648\u0642 \u0627\u0644\u0639\u064a\u0646\u064a\u0629 \u0639\u0644\u064a\u0647\u0627.<\/li>\n\n\n\n<li><strong>4%<\/strong> \u0644\u0646\u0642\u0644 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0645\u0646\u0642\u0648\u0644\u0629 \u0648\u062a\u0643\u0648\u064a\u0646 \u0627\u0644\u062d\u0642\u0648\u0642 \u0627\u0644\u0639\u064a\u0646\u064a\u0629 \u0639\u0644\u064a\u0647\u0627.<\/li>\n<\/ul>\n<\/details>\n\n<p><\/p>\n\n<p>\u062a\u0639\u062f \u0636\u0631\u064a\u0628\u0629 \u0646\u0642\u0644 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u062c\u0627\u0646\u0628\u064b\u0627 \u062d\u0627\u0633\u0645\u064b\u0627 \u064a\u062c\u0628 \u0645\u0631\u0627\u0639\u0627\u062a\u0647 \u0639\u0646\u062f \u0634\u0631\u0627\u0621 \u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a \u0641\u064a \u0625\u0633\u0628\u0627\u0646\u064a\u0627. \u0645\u0639 \u0627\u0644\u0644\u0648\u0627\u0626\u062d \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629 \u0627\u0644\u0645\u062a\u063a\u064a\u0631\u0629 \u0648\u0645\u0639\u062f\u0644\u0627\u062a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u062a\u063a\u064a\u0631\u0629 \u0645\u0646 \u0627\u0644\u0636\u0631\u0648\u0631\u064a <strong>\u0644\u0641\u0647\u0645 \u0643\u064a\u0641\u064a\u0629 \u062d\u0633\u0627\u0628 ITP \u0628\u0634\u0643\u0644 \u0635\u062d\u064a\u062d \u0644\u062a\u062c\u0646\u0628 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