{"id":13320,"date":"2024-09-19T21:40:18","date_gmt":"2024-09-19T21:40:18","guid":{"rendered":"https:\/\/setupco.ae\/wegzugsbesteuerung-deutschland-wichtige-aenderungen-2024-und-steuerberater-tipps\/"},"modified":"2024-09-21T20:37:21","modified_gmt":"2024-09-21T20:37:21","slug":"%d8%b6%d8%b1%d8%a7%d8%a6%d8%a8-%d8%a7%d9%84%d8%ae%d8%b1%d9%88%d8%ac-%d9%85%d9%86-%d8%a3%d9%84%d9%85%d8%a7%d9%86%d9%8a%d8%a7-%d8%aa%d8%ba%d9%8a%d9%8a%d8%b1%d8%a7%d8%aa-%d9%85%d9%87%d9%85%d8%a9-2024","status":"publish","type":"post","link":"https:\/\/setupco.ae\/ar\/%d8%b6%d8%b1%d8%a7%d8%a6%d8%a8-%d8%a7%d9%84%d8%ae%d8%b1%d9%88%d8%ac-%d9%85%d9%86-%d8%a3%d9%84%d9%85%d8%a7%d9%86%d9%8a%d8%a7-%d8%aa%d8%ba%d9%8a%d9%8a%d8%b1%d8%a7%d8%aa-%d9%85%d9%87%d9%85%d8%a9-2024\/","title":{"rendered":"\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062e\u0631\u0648\u062c \u0641\u064a \u0623\u0644\u0645\u0627\u0646\u064a\u0627: \u062a\u063a\u064a\u064a\u0631\u0627\u062a \u0645\u0647\u0645\u0629 \u0641\u064a \u0639\u0627\u0645 2024 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<strong>\u0627\u0644\u062e\u0631\u0648\u062c \u0645\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628<\/strong> \u0645\u0634\u0643\u0644\u0629 \u0631\u0626\u064a\u0633\u064a\u0629 \u0644\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0645\u063a\u062a\u0631\u0628\u064a\u0646\u060c \u062e\u0627\u0635\u0629\u064b \u0625\u0630\u0627 \u0643\u0646\u062a \u062a\u0645\u062a\u0644\u0643 \u062d\u0635\u0635\u064b\u0627 \u0643\u0628\u064a\u0631\u0629 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629. \u062a\u0646\u0637\u0628\u0642 \u0647\u0630\u0647 \u0627\u0644\u0644\u0627\u0626\u062d\u0629 \u0625\u0630\u0627 \u0642\u0645\u062a \u0628\u0646\u0642\u0644 \u0645\u0643\u0627\u0646 \u0625\u0642\u0627\u0645\u062a\u0643 \u0625\u0644\u0649 \u0627\u0644\u062e\u0627\u0631\u062c \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u062a\u0641\u0642\u062f \u0623\u0644\u0645\u0627\u0646\u064a\u0627 \u0627\u0644\u062d\u0642 \u0641\u064a \u0641\u0631\u0636 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\u0627\u0644\u0627\u0633\u062a\u0639\u062f\u0627\u062f \u0628\u0634\u0643\u0644 \u0623\u0641\u0636\u0644 \u0644\u0644\u0627\u0646\u062a\u0642\u0627\u0644 \u0625\u0644\u0649 \u0627\u0644\u062e\u0627\u0631\u062c \u0644\u062a\u062c\u0646\u0628 \u0627\u0644\u0645\u0641\u0627\u062c\u0622\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u063a\u064a\u0631 \u0627\u0644\u0633\u0627\u0631\u0629.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0623\u0647\u0645 \u0627\u0644\u062d\u0642\u0627\u0626\u0642 \u0628\u0625\u064a\u062c\u0627\u0632<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0634\u0631\u062d \u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062e\u0631\u0648\u062c \u0645\u0646 \u0627\u0644\u0633\u0648\u0642<\/strong>\u0648\u064a\u0646\u0637\u0628\u0642 \u0630\u0644\u0643 \u0625\u0630\u0627 \u063a\u0627\u062f\u0631\u062a \u0623\u0644\u0645\u0627\u0646\u064a\u0627 \u0648\u062a\u0645\u062a\u0644\u0643 \u0623\u0633\u0647\u0645\u0627\u064b \u0643\u0628\u064a\u0631\u0629 \u0641\u064a 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\u0623\u0644\u0645\u0627\u0646\u064a\u0627 \u0641\u064a \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644 \u0627\u0644\u0642\u0631\u064a\u0628\u060c \u064a\u062a\u0645 \u062a\u0637\u0628\u064a\u0642 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062e\u0631\u0648\u062c.<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\">\u0623\u062b\u0631 \u0627\u0644\u062a\u063a\u064a\u064a\u0631\u0627\u062a \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u064a\u0629 \u0627\u0639\u062a\u0628\u0627\u0631\u0627\u064b \u0645\u0646 \u0639\u0627\u0645 2024<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0623\u062f\u062e\u0644\u062a \u0627\u0644\u0644\u0648\u0627\u0626\u062d \u0627\u0644\u062c\u062f\u064a\u062f\u0629\u060c \u0627\u0644\u062a\u064a \u062f\u062e\u0644\u062a \u062d\u064a\u0632 \u0627\u0644\u062a\u0646\u0641\u064a\u0630 \u0641\u064a \u0639\u0627\u0645 2024\u060c \u062a\u063a\u064a\u064a\u0631\u0627\u062a \u0643\u0628\u064a\u0631\u0629 \u0639\u0644\u0649 \u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062e\u0631\u0648\u062c:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>\u0625\u0644\u063a\u0627\u0621 \u0627\u0644\u062a\u0623\u062c\u064a\u0644 \u0625\u0644\u0649 \u0623\u062c\u0644 \u063a\u064a\u0631 \u0645\u0633\u0645\u0649<\/strong>\u062a\u0645 \u0625\u0644\u063a\u0627\u0621 \u062e\u064a\u0627\u0631 \u0627\u0644\u062a\u0623\u062c\u064a\u0644 \u0644\u0623\u062c\u0644 \u063a\u064a\u0631 \u0645\u0633\u0645\u0649 \u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0627\u0646\u062a\u0642\u0627\u0644 \u0645\u0646 \u0627\u0644\u0627\u062a\u062d\u0627\u062f \u0627\u0644\u0623\u0648\u0631\u0648\u0628\u064a\/\u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0627\u0644\u0623\u0648\u0631\u0648\u0628\u064a\u0629.<\/li>\n\n\n\n<li><strong>\u0627\u0644\u062f\u0641\u0639 \u0628\u0627\u0644\u062a\u0642\u0633\u064a\u0637<\/strong>\u064a\u062a\u0648\u0641\u0631 \u0644\u062f\u0627\u0641\u0639\u064a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0622\u0646 \u062e\u064a\u0627\u0631 \u062f\u0641\u0639 \u0627\u0644\u0639\u0628\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0639\u0644\u0649 \u0623\u0642\u0633\u0627\u0637 \u0639\u0644\u0649 \u0633\u0628\u0639 \u0633\u0646\u0648\u0627\u062a.<\/li>\n\n\n\n<li><strong>\u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u0625\u0631\u062c\u0627\u0639 \u0627\u0644\u0645\u0645\u062a\u062f\u0629<\/strong>\u062a\u0645 \u062a\u0645\u062f\u064a\u062f \u0627\u0644\u0645\u0648\u0639\u062f \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0644\u0644\u0639\u0648\u062f\u0629 \u0625\u0644\u0649 \u0623\u0644\u0645\u0627\u0646\u064a\u0627 \u0625\u0644\u0649 \u0633\u0628\u0639 \u0633\u0646\u0648\u0627\u062a (\u0641\u064a \u062d\u0627\u0644\u0627\u062a \u062e\u0627\u0635\u0629 \u062d\u062a\u0649 12 \u0633\u0646\u0629).<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">\u062a\u062a\u0637\u0644\u0628 \u0647\u0630\u0647 \u0627\u0644\u062a\u063a\u064a\u064a\u0631\u0627\u062a \u062a\u062e\u0637\u064a\u0637\u064b\u0627 \u0623\u0643\u062b\u0631 \u062f\u0642\u0629\u060c \u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0631\u0648\u0627\u062f \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0630\u064a\u0646 \u064a\u0645\u062a\u0644\u0643\u0648\u0646 \u0645\u0635\u0627\u0644\u062d \u0643\u0628\u064a\u0631\u0629 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0627\u062a.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u062d\u0633\u0627\u0628 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062e\u0631\u0648\u062c<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u064a\u062a\u0645 \u0627\u062d\u062a\u0633\u0627\u0628 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062e\u0631\u0648\u062c \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 <strong>\u0627\u0644\u0628\u064a\u0639 \u0627\u0644\u0648\u0647\u0645\u064a<\/strong> \u0645\u0646 \u0623\u0633\u0647\u0645\u0643 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0623\u0648 \u0642\u064a\u0645\u0629 \u0645\u0644\u0643\u064a\u062a\u0643 \u0627\u0644\u0641\u0631\u062f\u064a\u0629. \u0625\u0644\u064a\u0643 \u0627\u0644\u062e\u0637\u0648\u0627\u062a:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0633\u0648\u0642\u064a\u0629<\/strong>\u062d\u062f\u062f \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0633\u0648\u0642\u064a\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0644\u0623\u0633\u0647\u0645\u0643 \u0623\u0648 \u0627\u0644\u0634\u0631\u0643\u0629 \u0648\u0642\u062a \u0627\u0644\u0645\u063a\u0627\u062f\u0631\u0629.<\/li>\n\n\n\n<li><strong>\u062e\u0635\u0645 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0627\u0633\u062a\u062d\u0648\u0627\u0630<\/strong>\u064a\u062a\u0645 \u062e\u0635\u0645 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0627\u0633\u062a\u062d\u0648\u0627\u0630 \u0627\u0644\u0623\u0635\u0644\u064a\u0629 \u0644\u0644\u0623\u0633\u0647\u0645 \u0645\u0646 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0633\u0648\u0642\u064a\u0629.<\/li>\n\n\n\n<li><strong>\u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0627\u0641\u062a\u0631\u0627\u0636\u064a\u0629<\/strong>\u064a\u062a\u0645 \u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0646\u0627\u062a\u062c\u0629 \u0628\u0645\u0639\u062f\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u062e\u0635\u064a\u0629.<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\">\u0645\u062b\u0627\u0644 \u0639\u0644\u0649 \u0630\u0644\u0643:<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u062d\u0642\u0642 \u0623\u062d\u062f \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0641\u064a \u0634\u0631\u0643\u0629 GmbH \u0627\u0644\u0630\u064a \u064a\u0631\u063a\u0628 \u0641\u064a \u0627\u0644\u0627\u0646\u062a\u0642\u0627\u0644 \u0625\u0644\u0649 \u0627\u0644\u062e\u0627\u0631\u062c \u0631\u0628\u062d\u064b\u0627 \u0645\u062a\u0648\u0633\u0637\u0647 186,500 \u064a\u0648\u0631\u0648 \u0641\u064a \u0627\u0644\u0633\u0646\u0648\u0627\u062a \u0627\u0644\u062b\u0644\u0627\u062b \u0627\u0644\u0645\u0627\u0636\u064a\u0629. \u064a\u062a\u0645 \u0636\u0631\u0628 \u0642\u064a\u0645\u0629 \u0623\u0633\u0647\u0645\u0647 \u0641\u064a \u0645\u0639\u0627\u0645\u0644 13.75 \u0644\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0627\u0641\u062a\u0631\u0627\u0636\u064a\u0629:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>186,500 186,500 \u064a\u0648\u0631\u0648 \u00d7 13.75 = 2,564,375 2,564,375 \u064a\u0648\u0631\u0648<\/li>\n\n\n\n<li>\u0645\u0646\u0647\u0627 60 \u0645\u0646\u0647\u0627 % \u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629: 2,564,375,564,375 \u064a\u0648\u0631\u0648 \u00d7 0.60 = 1,538,625 \u064a\u0648\u0631\u0648<\/li>\n\n\n\n<li>\u0645\u0639 \u0645\u0639\u062f\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u062e\u0635\u064a\u0629 40 %\u060c \u064a\u0646\u062a\u062c \u0639\u0646 \u0630\u0644\u0643 \u0639\u0628\u0621 \u0636\u0631\u064a\u0628\u064a \u0642\u062f\u0631\u0647 615,450 \u064a\u0648\u0631\u0648.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\u0622\u062b\u0627\u0631 \u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062e\u0631\u0648\u062c \u0645\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0639\u062a\u0628\u0627\u0631\u0627\u064b \u0645\u0646 \u0639\u0627\u0645 2024<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u062a\u062a\u0636\u0645\u0646 \u0627\u0644\u0644\u0648\u0627\u0626\u062d \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u0627\u0639\u062a\u0628\u0627\u0631\u064b\u0627 \u0645\u0646 \u0639\u0627\u0645 2024 \u0628\u0639\u0636 \u0627\u0644\u062a\u0634\u062f\u064a\u062f\u0627\u062a:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0627\u0644\u062f\u0641\u0639 \u0628\u0627\u0644\u062a\u0642\u0633\u064a\u0637 \u0648\u0627\u0644\u062a\u0623\u062c\u064a\u0644<\/strong>\u064a\u0645\u0643\u0646 \u062f\u0641\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0633\u0628\u0639\u0629 \u0623\u0642\u0633\u0627\u0637 \u0633\u0646\u0648\u064a\u0629\u060c \u0648\u0644\u0643\u0646 \u0645\u0639 \u062f\u0641\u0639 \u0645\u0628\u0644\u063a \u062a\u0623\u0645\u064a\u0646 \u0641\u0642\u0637. \u062a\u0645 \u0625\u0644\u063a\u0627\u0621 \u0627\u0644\u062a\u0623\u062c\u064a\u0644\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0645\u062d\u062f\u062f\u0629 \u0627\u0644\u0645\u062f\u0629.<\/li>\n\n\n\n<li><strong>\u062a\u0642\u0635\u064a\u0631 \u0627\u0644\u0645\u0648\u0627\u0639\u064a\u062f \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u0629<\/strong>\u062a\u0645 \u062a\u062e\u0641\u064a\u0636 \u0641\u062a\u0631\u0629 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0639\u0646\u062f \u0627\u0644\u0645\u063a\u0627\u062f\u0631\u0629 \u0645\u0646 \u0639\u0634\u0631 \u0633\u0646\u0648\u0627\u062a \u0625\u0644\u0649 \u0633\u0628\u0639 \u0633\u0646\u0648\u0627\u062a.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0627\u062a \u0627\u0644\u062a\u0647\u0631\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u064a<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0647\u0646\u0627\u0643 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0627\u062a \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629 \u0644\u062a\u062e\u0641\u064a\u0641 \u0627\u0644\u0639\u0628\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0623\u0648 \u062a\u062c\u0646\u0628 \u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062a\u062e\u0627\u0631\u062c:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>\u0628\u064a\u0639 \u0627\u0644\u0623\u0633\u0647\u0645 \u0642\u0628\u0644 \u0627\u0644\u0627\u0646\u062a\u0642\u0627\u0644<\/strong>\u0625\u0630\u0627 \u0643\u0646\u062a \u062a\u062e\u0637\u0637 \u0644\u0628\u064a\u0639 \u0623\u0633\u0647\u0645\u0643 \u0639\u0644\u0649 \u0623\u064a \u062d\u0627\u0644\u060c \u0641\u0642\u062f \u064a\u0643\u0648\u0646 \u0645\u0646 \u0627\u0644\u0645\u0641\u064a\u062f \u0623\u0646 \u062a\u0641\u0639\u0644 \u0630\u0644\u0643 \u0642\u0628\u0644 \u0623\u0646 \u062a\u0646\u062a\u0642\u0644 \u0628\u0639\u064a\u062f\u0627\u064b \u0644\u062a\u062c\u0646\u0628 \u0627\u0644\u0639\u0628\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u064a.<\/li>\n\n\n\n<li><strong>\u0627\u0644\u062f\u0641\u0639 \u0628\u0627\u0644\u062a\u0642\u0633\u064a\u0637<\/strong>\u064a\u0645\u0643\u0646\u0643 \u0627\u0644\u062a\u0642\u062f\u0645 \u0628\u0637\u0644\u0628 \u0625\u0644\u0649 \u0645\u0643\u062a\u0628 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0644\u0644\u062f\u0641\u0639 \u0628\u0627\u0644\u062a\u0642\u0633\u064a\u0637 \u0644\u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0639\u0628\u0621 \u0627\u0644\u0645\u0627\u0644\u064a.<\/li>\n\n\n\n<li><strong>\u0627\u0644\u0627\u0646\u062a\u0642\u0627\u0644 \u0625\u0644\u0649 \u062f\u0648\u0644\u0629 \u0644\u062f\u064a\u0647\u0627 \u0627\u062a\u0641\u0627\u0642\u064a\u0629 \u0627\u0632\u062f\u0648\u0627\u062c \u0636\u0631\u064a\u0628\u064a (DTA)<\/strong>\u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0633\u0627\u0639\u062f\u0643 \u0627\u0644\u0627\u0646\u062a\u0642\u0627\u0644 \u0625\u0644\u0649 \u0628\u0644\u062f \u062a\u0631\u0628\u0637\u0647 \u0627\u062a\u0641\u0627\u0642\u064a\u0629 \u062a\u062c\u0627\u0631\u0629 \u062d\u0631\u0629 \u0645\u0639 \u0623\u0644\u0645\u0627\u0646\u064a\u0627 \u0639\u0644\u0649 \u062a\u062c\u0646\u0628 \u0627\u0644\u0645\u0633\u0627\u0648\u0626 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629.<\/li>\n\n\n\n<li><strong>\u062a\u0623\u062c\u064a\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629<\/strong>\u062a\u0642\u062f\u0645 \u0628\u0637\u0644\u0628 \u062a\u0623\u062c\u064a\u0644 \u0645\u0646 \u0623\u062c\u0644 \u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0639\u0628\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0639\u0644\u0649 \u0639\u062f\u0629 \u0633\u0646\u0648\u0627\u062a.<\/li>\n\n\n\n<li><strong>\u0627\u0646\u062e\u0641\u0627\u0636 \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0637\u064a\u0627\u062a \u0627\u0644\u0645\u062e\u0641\u064a\u0629<\/strong>\u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0624\u062f\u064a \u0627\u0644\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u062f\u0642\u064a\u0642 \u0644\u0644\u0627\u062d\u062a\u064a\u0627\u0637\u064a\u0627\u062a \u0627\u0644\u0645\u062e\u0641\u064a\u0629 \u0625\u0644\u0649 \u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u0639\u0628\u0621 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