{"id":3488,"date":"2021-12-26T15:49:00","date_gmt":"2021-12-26T11:49:00","guid":{"rendered":"http:\/\/accountants.org.ge\/?p=3488"},"modified":"2022-08-18T16:50:39","modified_gmt":"2022-08-18T12:50:39","slug":"%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-%e1%83%9e%e1%83%98%e1%83%a0%e1%83%95%e1%83%94%e1%83%9a%e1%83%90%e1%83%93-%e1%83%91","status":"publish","type":"post","link":"https:\/\/bugaltrebi.com\/en\/2021\/12\/26\/%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-%e1%83%9e%e1%83%98%e1%83%a0%e1%83%95%e1%83%94%e1%83%9a%e1%83%90%e1%83%93-%e1%83%91\/","title":{"rendered":"\u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8  \u10de\u10d8\u10e0\u10d5\u10d4\u10da\u10d0\u10d3, \u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10d4\u10e0\u10d7\u10d0 \u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10d8\u10e1\u10e2\u10d7\u10d0 \u10d3\u10d0 \u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10d4\u10e0\u10d7\u10d0  \u10d8\u10dc\u10e1\u10e2\u10d8\u10e2\u10e3\u10e2\u10d8\u10e1 \u10dd\u10e0\u10d2\u10d0\u10dc\u10d8\u10d6\u10d4\u10d1\u10d8\u10d7 26 \u10d3\u10d4\u10d9\u10d4\u10db\u10d1\u10d4\u10e0\u10e1 \u10e9\u10d0\u10e2\u10d0\u10e0\u10d3\u10d0 \u10ec\u10da\u10d8\u10e1 \u10e8\u10d4\u10db\u10d0\u10ef\u10d0\u10db\u10d4\u10d1\u10d4\u10da\u10d8  \u10e6\u10dd\u10dc\u10d8\u10e1\u10eb\u10d8\u10d4\u10d1\u10d0 &#8211; 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\u10dc\u10d8\u10dc\u10d8 \u10d1\u10d4\u10df\u10d0\u10e8\u10d5\u10d8\u10da\u10d8<br \/>\n\u10d2\u10d0\u10e0\u10d3\u10d0 \u10d3\u10d0\u10ef\u10d8\u10da\u10d3\u10dd\u10d4\u10d1\u10d8\u10e1\u10d0, \u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10d4\u10e0\u10d7\u10d0 \u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d8\u10e1 \u10d3\u10d0\u10db\u10e4\u10e3\u10eb\u10dc\u10d4\u10d1\u10d4\u10da\u10db\u10d0 \u10d3\u10d8\u10e0\u10d4\u10e5\u10e2\u10dd\u10e0\u10db\u10d0 \u10e2\u10d0\u10e2\u10d0 \u10d1\u10d4\u10e0\u10d8\u10eb\u10d4\u10db \u10d3\u10d0\u10db\u10e1\u10ec\u10e0\u10d4 \u10e1\u10d0\u10d6\u10dd\u10d2\u10d0\u10d3\u10dd\u10d4\u10d1\u10d0\u10e1 \u10ec\u10d0\u10e0\u10e3\u10d3\u10d2\u10d8\u10dc\u10d0 \u10dd\u10e0\u10d2\u10d0\u10dc\u10d8\u10d6\u10d0\u10ea\u10d8\u10d8\u10e1 \u10ec\u10da\u10d8\u10e3\u10e0\u10d8 \u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d8 \u10d3\u10d0 \u10e1\u10d0\u10db\u10dd\u10db\u10d0\u10d5\u10da\u10dd \u10e1\u10d0\u10db\u10dd\u10e5\u10db\u10d4\u10d3\u10dd \u10d2\u10d4\u10d2\u10db\u10d0, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10d4\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0 \u10e1\u10e4\u10d4\u10e0\u10dd\u10e1 \u10d9\u10d8\u10d3\u10d4\u10d5 \u10e3\u10e4\u10e0\u10dd \u10db\u10d4\u10e2 \u10de\u10dd\u10de\u10e3\u10da\u10d0\u10e0\u10d8\u10d6\u10d0\u10ea\u10d8\u10d0\u10e1 \u10d3\u10d0 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10db\u10d8\u10e6\u10ec\u10d4\u10d5\u10d4\u10d1\u10d8\u10e1 \u10e1\u10d0\u10d4\u10e0\u10d7\u10d0\u10e8\u10dd\u10e0\u10d8\u10dd\u10e1 \u10d0\u10e1\u10de\u10d0\u10e0\u10d4\u10d6\u10d6\u10d4 \u10ec\u10d0\u10e0\u10db\u10dd\u10d3\u10d2\u10d4\u10dc\u10d0\u10e1 \u10d3\u10d0 \u10d2\u10d0\u10e2\u10d0\u10dc\u10d0\u10e1.<br \/>\n\u201e\u10e9\u10d4\u10db\u10d7\u10d5\u10d8\u10e1 \u10db\u10dc\u10d8\u10e8\u10dc\u10d5\u10d4\u10da\u10dd\u10d5\u10d0\u10dc\u10d8\u10d0 \u10ec\u10d0\u10e0\u10db\u10dd\u10d2\u10d8\u10d3\u10d2\u10d8\u10dc\u10dd\u10d7 \u10ec\u10da\u10d8\u10e3\u10e0\u10d8 \u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d8 \u10d3\u10d0 \u10d7\u10e5\u10d5\u10d4\u10dc\u10d7\u10d0\u10dc \u10d4\u10e0\u10d7\u10d0\u10d3 \u10e8\u10d4\u10d5\u10d0\u10ef\u10d0\u10db\u10dd \u10d2\u10d0\u10e1\u10e3\u10da\u10d8 \u10ec\u10d4\u10da\u10d8. \u10d0\u10e6\u10dc\u10d8\u10e8\u10dc\u10e3\u10da\u10d8 \u10ec\u10d4\u10da\u10d8 \u10e1\u10d0\u10d9\u10db\u10d0\u10dd\u10d3 \u10d3\u10d0\u10e2\u10d5\u10d8\u10e0\u10d7\u10e3\u10da\u10d8 \u10d8\u10e7\u10dd \u10d3\u10d0 \u10db\u10dd\u10d8\u10ea\u10d0\u10d5\u10e1 20-\u10d0\u10db\u10d3\u10d4 \u10d2\u10d0\u10dc\u10ee\u10dd\u10e0\u10ea\u10d8\u10d4\u10da\u10d4\u10d1\u10e3\u10da \u10de\u10e0\u10dd\u10d4\u10e5\u10e2\u10e1, 300-\u10d0\u10db\u10d3\u10d4 \u10d2\u10d0\u10ea\u10d4\u10db\u10e3\u10da \u10e0\u10d4\u10d9\u10dd\u10db\u10d4\u10dc\u10d3\u10d0\u10ea\u10d8\u10d0\u10e1, 200-\u10d0\u10db\u10d3\u10d4 \u10d0\u10d3\u10d2\u10d8\u10da\u10dd\u10d1\u10e0\u10d8\u10d5 \u10d3\u10d0 \u10e1\u10d0\u10d4\u10e0\u10d7\u10d0\u10e8\u10dd\u10e0\u10d8\u10e1\u10dd \u10de\u10d0\u10e0\u10e2\u10dc\u10d8\u10dd\u10e0\u10e1, \u10eb\u10d0\u10da\u10d8\u10d0\u10dc \u10d1\u10d4\u10d5\u10e0 \u10e2\u10e0\u10d4\u10dc\u10d8\u10dc\u10d2\u10e1\u10d0 \u10d3\u10d0 \u10d9\u10dd\u10dc\u10e4\u10d4\u10e0\u10d4\u10dc\u10ea\u10d8\u10d0\u10e1.<br \/>\n\u10d0\u10db\u10d0\u10e1\u10d7\u10d0\u10dc 2021 \u10ec\u10d4\u10da\u10d8 \u10d2\u10d0\u10dc\u10e1\u10d0\u10d9\u10e3\u10d7\u10e0\u10d4\u10d1\u10e3\u10da\u10d8 \u10d8\u10e7\u10dd \u10e9\u10d5\u10d4\u10dc\u10d7\u10d5\u10d8\u10e1, \u10e0\u10d0\u10d3\u10d2\u10d0\u10dc \u10d2\u10d0\u10d5\u10ee\u10d3\u10d8\u10d7 ICFM &#038; ICB global-\u10d8\u10e1 \u10ec\u10d4\u10d5\u10e0\u10d8 \u10d3\u10d0 \u10d4\u10e5\u10e1\u10d9\u10da\u10e3\u10d6\u10d8\u10e3\u10e0\u10d8 \u10ec\u10d0\u10e0\u10db\u10dd\u10db\u10d0\u10d3\u10d2\u10d4\u10dc\u10d4\u10da\u10d8 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8. \u10d4\u10e1 \u10d0\u10e0\u10d8\u10e1 \u10dd\u10e0\u10d2\u10d0\u10dc\u10d8\u10d6\u10d0\u10ea\u10d8\u10d0, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10d0\u10d4\u10e0\u10d7\u10d8\u10d0\u10dc\u10d4\u10d1\u10e1 139 \u10e5\u10d5\u10d4\u10e7\u10dc\u10d8\u10e1 259 000 \u10ec\u10d4\u10d5\u10e0\u10e1\u10d0 \u10d3\u10d0 \u10e1\u10e2\u10e3\u10d3\u10d4\u10dc\u10e2\u10e1. \u10db\u10d0\u10d7\u10d7\u10d0\u10dc \u10de\u10d0\u10e0\u10e2\u10dc\u10d8\u10dd\u10e0\u10dd\u10d1\u10d0 \u10dc\u10d8\u10e8\u10dc\u10d0\u10d5\u10e1 \u10d8\u10e7\u10dd \u10d8\u10e1\u10d4\u10d7\u10d8 \u10e1\u10d0\u10d4\u10e0\u10d7\u10d0\u10e8\u10dd\u10e0\u10d8\u10e1\u10dd \u10d2\u10e3\u10dc\u10d3\u10d8\u10e1 \u10ec\u10d4\u10d5\u10e0\u10d8, \u10e1\u10d0\u10d3\u10d0\u10ea \u10d4\u10e0\u10d7\u10d8\u10d0\u10dc\u10d3\u10d4\u10d1\u10d8\u10d0\u10dc: HM Treasure, Australian Government, IFAC, EMMA \u2013 European Management Accountants Association, ESBA \u2013 European small business association, UEPMA \u10d3\u10d0 \u10e1\u10ee\u10d5\u10d0. \u10d8\u10e7\u10dd \u10d0\u10e1\u10d4\u10d7\u10d8 \u10dd\u10e0\u10d2\u10d0\u10dc\u10d8\u10d6\u10d0\u10ea\u10d8\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d5\u10d4\u10e0\u10d3\u10d8\u10d7 \u10d3\u10d8\u10d3\u10d8 \u10de\u10d0\u10e2\u10d8\u10d5\u10d8 \u10d3\u10d0 \u10de\u10d0\u10e1\u10e3\u10ee\u10d8\u10e1\u10db\u10d2\u10d4\u10d1\u10da\u10dd\u10d1\u10d0\u10d0. \u10d7\u10e3\u10db\u10ea\u10d0, \u10d4\u10e1 \u10e7\u10d5\u10d4\u10da\u10d0\u10e4\u10d4\u10e0\u10d8 \u10d0\u10e0 \u10d0\u10e0\u10d8\u10e1, \u10db\u10ed\u10d8\u10d3\u10e0\u10dd \u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d8 \u10d3\u10d0 \u10d7\u10d0\u10dc\u10d0\u10db\u10e8\u10e0\u10dd\u10db\u10da\u10dd\u10d1\u10d0 \u10d3\u10d0\u10d5\u10d0\u10db\u10e7\u10d0\u10e0\u10d4\u10d7 \u10d3\u10d8\u10d3\u10d8 \u10d1\u10e0\u10d8\u10e2\u10d0\u10dc\u10d4\u10d7\u10d8\u10e1, \u10e3\u10d9\u10e0\u10d0\u10d8\u10dc\u10d8\u10e1, \u10d0\u10d6\u10d4\u10e0\u10d1\u10d0\u10d8\u10ef\u10d0\u10dc\u10d8\u10e1, \u10db\u10dd\u10da\u10d3\u10dd\u10d5\u10d8\u10e1, \u10e7\u10d0\u10d6\u10d0\u10ee\u10d4\u10d7\u10d8\u10e1 \u10d3\u10d0 \u10e1\u10ee\u10d5\u10d0 \u10e5\u10d5\u10d4\u10e7\u10dc\u10d4\u10d1\u10d8\u10e1 \u10d0\u10dc\u10d0\u10da\u10dd\u10d2\u10d8\u10e3\u10e0 \u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d4\u10d1\u10d7\u10d0\u10dc.<br \/>\n\u10e9\u10d5\u10d4\u10dc \u10db\u10e3\u10d3\u10db\u10d8\u10d5\u10d0\u10d3 \u10d5\u10d6\u10e0\u10e3\u10dc\u10d0\u10d5\u10d7 \u10e1\u10e4\u10d4\u10e0\u10dd\u10e1 \u10d2\u10d0\u10dc\u10d5\u10d8\u10d7\u10d0\u10e0\u10d4\u10d1\u10d0\u10d6\u10d4 \u10d3\u10d0 \u10d8\u10db\u10d4\u10d3\u10d8 \u10db\u10d0\u10e5\u10d5\u10e1, \u10e8\u10d4\u10d5\u10eb\u10da\u10d4\u10d1\u10d7 \u10dd\u10e0\u10d2\u10d0\u10dc\u10d8\u10d6\u10d0\u10ea\u10d8\u10d8\u10e1 \u10db\u10d8\u10d6\u10dc\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10e1\u10d0\u10d1\u10d0\u10db\u10d8\u10e1\u10d0\u10d3 \u10db\u10dd\u10e5\u10db\u10d4\u10d3\u10d4\u10d1\u10d0\u10e1. \u10db\u10dd\u10db\u10d0\u10d5\u10d0\u10da\u10e8\u10d8 \u10d9\u10d8 \u10d9\u10d8\u10d3\u10d4\u10d5 \u10e3\u10e4\u10e0\u10dd \u10db\u10d4\u10e2 \u10e1\u10d0\u10d8\u10dc\u10e2\u10d4\u10e0\u10d4\u10e1\u10dd \u10d3\u10d0 \u10e1\u10d0\u10e1\u10d0\u10e0\u10d2\u10d4\u10d1\u10da\u10dd \u10de\u10e0\u10dd\u10d4\u10e5\u10e2\u10d4\u10d1\u10e1 \u10e8\u10d4\u10db\u10dd\u10d2\u10d7\u10d0\u10d5\u10d0\u10d6\u10d4\u10d1\u10d7 \u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10e0\u10d4\u10d1\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10d8\u10e1\u10e2\u10d4\u10d1\u10d8\u10e1 \u10de\u10e0\u10dd\u10e4\u10d4\u10e1\u10d8\u10e3\u10da\u10d8 \u10d2\u10d0\u10dc\u10d5\u10d8\u10d7\u10d0\u10e0\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 \u10d3\u10d0 \u10d6\u10dd\u10d2\u10d0\u10d3\u10d0\u10d3, \u10e1\u10ee\u10d5\u10d0\u10d3\u10d0\u10e1\u10ee\u10d5\u10d0 \u10db\u10d8\u10db\u10d0\u10e0\u10d7\u10e3\u10da\u10d4\u10d1\u10d8\u10d7, \u10db\u10d4\u10ec\u10d0\u10e0\u10db\u10d4\u10d4\u10d1\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1 \u10e1\u10d4\u10e5\u10e2\u10dd\u10e0\u10d8\u10e1 \u10d2\u10d0\u10dc\u10d5\u10d8\u10d7\u10d0\u10e0\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1\u201c &#8211; \u10e2\u10d0\u10e2\u10d0 \u10d1\u10d4\u10e0\u10d8\u10eb\u10d4, \u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10d4\u10e0\u10d7\u10d0 \u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d8\u10e1 \u10d3\u10d0\u10db\u10e4\u10e3\u10eb\u10dc\u10d4\u10d1\u10d4\u10da\u10d8 \u10d3\u10d8\u10e0\u10d4\u10e5\u10e2\u10dd\u10e0\u10d8.<br \/>\n\u10ec\u10da\u10d8\u10e3\u10e0\u10d8 \u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d8\u10e1 \u10e8\u10d4\u10db\u10d3\u10d4\u10d2, \u10e5\u10d0\u10da\u10d1\u10d0\u10e2\u10dd\u10dc\u10db\u10d0 \u10e2\u10d0\u10e2\u10d0\u10db \u10db\u10d0\u10d3\u10da\u10dd\u10d1\u10d8\u10e1 \u10e1\u10d8\u10d2\u10d4\u10da\u10d4\u10d1\u10d8 \u10d2\u10d0\u10d3\u10d0\u10e1\u10ea\u10d0 \u10dd\u10e0\u10d2\u10d0\u10dc\u10d8\u10d6\u10d0\u10ea\u10d8\u10d4\u10d1\u10e1 \u10d3\u10d0 \u10de\u10d8\u10e0\u10dd\u10d5\u10dc\u10d4\u10d1\u10d4\u10d1\u10e1, \u10e0\u10dd\u10db\u10da\u10d4\u10d1\u10d8\u10ea \u10db\u10e3\u10d3\u10db\u10d8\u10d5\u10d0\u10d3 \u10e9\u10d0\u10e0\u10d7\u10e3\u10da\u10d4\u10d1\u10d8 \u10d0\u10e0\u10d8\u10d0\u10dc \u10e1\u10e4\u10d4\u10dd\u10e0\u10e1 \u10d2\u10d0\u10dc\u10d5\u10d8\u10d7\u10d0\u10e0\u10d4\u10d1\u10d0\u10e8\u10d8, \u10d0\u10e1\u10d4\u10d5\u10d4 \u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10d4\u10e0\u10d7\u10d0 \u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d7\u10d0\u10dc \u10d4\u10e0\u10d7\u10d0\u10d3 \u10d0\u10ee\u10dd\u10e0\u10ea\u10d8\u10d4\u10da\u10d4\u10d1\u10d4\u10dc \u10e1\u10ee\u10d5\u10d0\u10d3\u10d0\u10e1\u10ee\u10d5\u10d0 \u10db\u10dc\u10d8\u10e8\u10d5\u10dc\u10d4\u10da\u10dd\u10d5\u10d0\u10dc \u10de\u10e0\u10dd\u10d4\u10e5\u10e2\u10d4\u10d1\u10e1 \u10d3\u10d0 \u10db\u10e3\u10d3\u10d0\u10db \u10db\u10ee\u10d0\u10e0\u10e8\u10d8 \u10e3\u10d3\u10d2\u10d0\u10dc\u10d0\u10dc \u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d8\u10e1 \u10d8\u10dc\u10d8\u10ea\u10d8\u10d0\u10e2\u10d8\u10d5\u10d4\u10d1\u10e1\u10d0 \u10d3\u10d0 \u10ec\u10d0\u10db\u10dd\u10ec\u10e7\u10d4\u10d1\u10d4\u10d1\u10e1.<br \/>\n\u10e6\u10dd\u10dc\u10d8\u10e1\u10eb\u10d8\u10d4\u10d1\u10d0\u10e1 \u10d4\u10e1\u10ec\u10e0\u10d4\u10d1\u10dd\u10d3\u10dc\u10d4\u10dc \u10d9\u10d4\u10e0\u10eb\u10dd \u10d3\u10d0 \u10e1\u10d0\u10ef\u10d0\u10e0\u10dd \u10e1\u10d4\u10e5\u10e2\u10dd\u10e0\u10d8\u10e1 \u10db\u10dc\u10d8\u10e8\u10d5\u10dc\u10d4\u10da\u10dd\u10d5\u10d0\u10dc\u10d8 \u10ec\u10d0\u10e0\u10db\u10dd\u10db\u10d0\u10d3\u10d2\u10d4\u10dc\u10da\u10d4\u10d1\u10d8, \u10db\u10d0\u10d7 \u10e8\u10dd\u10e0\u10d8\u10e1: Ministry of Finance of Georgia &#8211; \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\u10e1, \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10d4\u10d1\u10d8\u10e1 \u10e1\u10d0\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d8 Revenue Service\u10e1, \u10e1\u10d0\u10de\u10d4\u10dc\u10e1\u10d8\u10dd \u10e1\u10d0\u10d0\u10d2\u10d4\u10dc\u10e2\u10dd Pension Agency\u10e1, \u10d2\u10d0\u10dc\u10d0\u10d7\u10da\u10d4\u10d1\u10d8\u10e1 \u10ee\u10d0\u10e0\u10d8\u10e1\u10ee\u10d8\u10e1 \u10d2\u10d0\u10dc\u10d5\u10d8\u10d7\u10d0\u10e0\u10d4\u10d1\u10d8\u10e1 \u10d4\u10e0\u10dd\u10d5\u10dc\u10e3\u10da\u10d8 \u10ea\u10d4\u10dc\u10e2\u10e0\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10e1\u10ee\u10d5\u10d0 \u10db\u10dc\u10d8\u10e8\u10d5\u10dc\u10d4\u10da\u10dd\u10d5\u10d0\u10dc\u10d8 \u10dd\u10e0\u10d2\u10d0\u10dc\u10d8\u10d6\u10d0\u10ea\u10d8\u10d4\u10d1\u10d8\u10e1 \u10d3\u10d0 \u10e1\u10e2\u10e0\u10e3\u10e5\u10e2\u10e3\u10e0\u10d4\u10d1\u10d8\u10e1 \u10ec\u10d0\u10e0\u10db\u10dd\u10db\u10d0\u10d3\u10d2\u10d4\u10dc\u10da\u10d4\u10d1\u10d8.<br \/>\n\u10e6\u10dd\u10dc\u10d8\u10e1\u10eb\u10d4\u10d1\u10d8\u10e1 \u10db\u10d8\u10db\u10d3\u10d8\u10dc\u10d0\u10e0\u10d4\u10dd\u10d1\u10d8\u10e1\u10d0\u10e1 \u10e8\u10d4\u10dc\u10d0\u10e0\u10e9\u10e3\u10dc\u10d4\u10d1\u10e3\u10da\u10d8 \u10d8\u10e7\u10dd \u10e1\u10d0\u10d0\u10ee\u10d0\u10da\u10ec\u10da\u10dd \u10d2\u10d0\u10dc\u10ec\u10e7\u10dd\u10d1\u10d0, \u10e1\u10d0\u10e1\u10d8\u10d0\u10db\u10dd\u10d5\u10dc\u10dd \u10db\u10e3\u10e1\u10d8\u10d9\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10e1\u10d0\u10d0\u10ee\u10d0\u10da\u10ec\u10da\u10dd \u10e1\u10d8\u10db\u10d1\u10dd\u10da\u10e3\u10e0\u10d8 \u10d2\u10d0\u10d7\u10d0\u10db\u10d0\u10e8\u10d4\u10d1\u10d4\u10d1\u10d8\u10e1 \u10d7\u10d0\u10dc\u10ee\u10da\u10d4\u10d1\u10d8\u10d7.<br \/>\n\u201e\u10db\u10dd\u10ee\u10d0\u10e0\u10e3\u10da\u10d4\u10d1\u10d8 \u10d5\u10d0\u10e0, \u10e0\u10dd\u10db \u10e8\u10d4\u10d5\u10e5\u10db\u10d4\u10dc\u10d8\u10d7 \u10de\u10e0\u10d4\u10ea\u10d4\u10d3\u10d4\u10dc\u10e2\u10d8, \u10d5\u10d8\u10e7\u10dd\u10d7 \u10de\u10d8\u10e0\u10d5\u10d4\u10da\u10d8 \u10dd\u10e0\u10d2\u10d0\u10dc\u10d8\u10d6\u10d0\u10ea\u10d8\u10d0, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10d0\u10e4\u10d0\u10e1\u10d4\u10d1\u10e1 \u10d3\u10d0 \u10d0\u10ef\u10d8\u10da\u10d3\u10dd\u10d4\u10d1\u10e1 \u10e1\u10e4\u10d4\u10e0\u10dd\u10e1 \u10d2\u10d0\u10dc\u10d5\u10d8\u10d7\u10d0\u10e0\u10d4\u10d1\u10d0\u10e8\u10d8 \u10e8\u10d4\u10e2\u10d0\u10dc\u10d8\u10da \u10ec\u10d5\u10da\u10d8\u10da\u10e1. \u10d0\u10e6\u10dc\u10d8\u10e8\u10dc\u10e3\u10da\u10d8 \u10d3\u10d0\u10ef\u10d8\u10da\u10d3\u10dd\u10d4\u10d1\u10d0\u10e1 \u10d0\u10e0 \u10d4\u10e5\u10dc\u10d4\u10d1\u10d0 \u10d4\u10e0\u10d7\u10ef\u10d4\u10e0\u10d0\u10d3\u10d8 \u10e1\u10d0\u10ee\u10d4, \u10d4\u10e1 \u10d8\u10e5\u10dc\u10d4\u10d1\u10d0 \u10e7\u10dd\u10d5\u10d4\u10da\u10ec\u10da\u10d8\u10e3\u10e0\u10d8 \u10e6\u10dd\u10dc\u10d8\u10e1\u10eb\u10d8\u10d4\u10d1\u10d0, \u10e0\u10d0\u10ea \u10d3\u10d0\u10d2\u10d5\u10d4\u10ee\u10db\u10d0\u10e0\u10d4\u10d1\u10d0 \u10e1\u10e4\u10d4\u10e0\u10dd\u10e1 \u10d9\u10d8\u10d3\u10d4\u10d5 \u10e3\u10e4\u10e0\u10dd \u10db\u10d4\u10e2\u10d0\u10d3 \u10de\u10dd\u10de\u10e3\u10da\u10d0\u10e0\u10d8\u10d6\u10d0\u10ea\u10d8\u10d0\u10e8\u10d8.\u201c &#8211; \u10d0\u10ea\u10ee\u10d0\u10d3\u10d4\u10d1\u10e1 \u10e2\u10d0\u10e2\u10d0 \u10d1\u10d4\u10e0\u10d8\u10eb\u10d4.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&#4321;&#4304;&#4325;&#4304;&#4320;&#4311;&#4309;&#4308;&#4314;&#4317;&#4328;&#4312; &#4318;&#4312;&#4320;&#4309;&#4308;&#4314;&#4304;&#4307;, &#4305;&#4323;&#4326;&#4304;&#4314;&#4322;&#4308;&#4320;&#4311;&#4304; &#4313;&#4304;&#4309;&#4328;&#4312;&#4320;&#4312;&#4321;&#4304; &#4307;&#4304; &#4321;&#4304;&#4325;&#4304;&#4320;&#4311;&#4309;&#4308;&#4314;&#4317;&#4321; &#4324;&#4312;&#4316;&#4304;&#4316;&#4321;&#4312;&#4321;&#4322;&#4311;&#4304; &#4307;&#4304; &#4305;&#4323;&#4326;&#4304;&#4314;&#4322;&#4308;&#4320;&#4311;&#4304; &#4312;&#4316;&#4321;&#4322;&#4312;&#4322;&#4323;&#4322;&#4312;&#4321; &#4317;&#4320;&#4306;&#4304;&#4316;&#4312;&#4310;&#4308;&#4305;&#4312;&#4311; 26 &#4307;&#4308;&#4313;&#4308;&#4315;&#4305;&#4308;&#4320;&#4321; &#4329;&#4304;&#4322;&#4304;&#4320;&#4307;&#4304; &#4332;&#4314;&#4312;&#4321; &#4328;&#4308;&#4315;&#4304;&#4335;&#4304;&#4315;&#4308;&#4305;&#4308;&#4314;&#4312; &#4326;&#4317;&#4316;&#4312;&#4321;&#4331;&#4312;&#4308;&#4305;&#4304; &ndash; &#4324;&#4312;&#4316;&#4304;&#4316;&#4321;&#4312;&#4321;&#4322;&#4311;&#4304; &#4307;&#4304; &#4305;&#4323;&#4326;&#4304;&#4314;&#4322;&#4308;&#4320;&#4311;&#4304; &#4307;&#4304;&#4335;&#4312;&#4314;&#4307;&#4317;&#4308;&#4305;&#4304; 2021. &#4304;&#4326;&#4316;&#4312;&#4328;&#4316;&#4323;&#4314;&#4312; &#4307;&#4304;&#4335;&#4312;&#4314;&#4307;&#4317;&#4308;&#4305;&#4312;&#4321; &#4315;&#4312;&#4310;&#4304;&#4316;&#4312; &#4312;&#4327;&#4317; &#4318;&#4320;&#4317;&#4324;&#4308;&#4321;&#4312;&#4312;&#4321; &#4318;&#4320;&#4308;&#4321;&#4322;&#4312;&#4319;&#4312;&#4321;&#4304; &#4307;&#4304; &#4324;&#4312;&#4316;&#4304;&#4316;&#4321;&#4323;&#4320;&#4312; &#4321;&#4308;&#4325;&#4322;&#4317;&#4320;&#4312;&#4321; &#4315;&#4312;&#4326;&#4332;&#4308;&#4309;&#4308;&#4305;&#4312;&#4321; &#4328;&#4308;&#4321;&#4304;&#4334;&#4308;&#4305; &#4312;&#4316;&#4324;&#4317;&#4320;&#4315;&#4304;&#4330;&#4312;&#4312;&#4321; &#4324;&#4304;&#4320;&#4311;&#4317; &#4304;&#4323;&#4307;&#4312;&#4322;&#4317;&#4320;&#4312;&#4312;&#4321;&#4311;&#4309;&#4312;&#4321; &#4315;&#4312;&#4332;&#4317;&#4307;&#4308;&#4305;&#4304;, &#4304;&#4326;&#4320;&#4312;&#4330;&#4334;&#4309;&#4312;&#4321; &#4307;&#4304;&#4320;&#4306;&#4328;&#4312; &#4315;&#4317;&#4315;&#4323;&#4328;&#4304;&#4309;&#4308; &#4321;&#4318;&#4308;&#4330;&#4312;&#4304;&#4314;&#4312;&#4321;&#4322;&#4308;&#4305;&#4312;&#4321; &#4308;&#4320;&#4311;&#4306;&#4309;&#4304;&#4320;&#4312; &#4332;&#4304;&#4334;&#4304;&#4314;&#4312;&#4321;&#4308;&#4305;&#4304; &#4307;&#4304; &#4315;&#4304;&#4311;&#4312; &#4332;&#4309;&#4314;&#4312;&#4314;&#4312;&#4321; &#4332;&#4304;&#4320;&#4315;&#4317;&#4329;&#4308;&#4316;&#4304; &#4308;&#4313;&#4317;&#4316;&#4317;&#4315;&#4312;&#4313;&#4312;&#4321; &#4306;&#4304;&#4316;&#4309;&#4312;&#4311;&#4304;&#4320;&#4308;&#4305;&#4304;&#4328;&#4312;. 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