{"id":2386,"date":"2026-10-20T13:08:09","date_gmt":"2026-10-20T11:08:09","guid":{"rendered":"https:\/\/www.controlaudit.es\/?page_id=2386"},"modified":"2026-10-27T17:49:33","modified_gmt":"2026-10-27T16:49:33","slug":"%d8%a7%d9%84%d8%b9%d9%86%d8%a7%d9%8a%d8%a9-%d8%a7%d9%84%d9%88%d8%a7%d8%ac%d8%a8%d8%a9","status":"publish","type":"page","link":"https:\/\/www.controlaudit.es\/ar\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/%d8%a7%d9%84%d8%b9%d9%86%d8%a7%d9%8a%d8%a9-%d8%a7%d9%84%d9%88%d8%a7%d8%ac%d8%a8%d8%a9\/","title":{"rendered":"\u0627\u0644\u0641\u062d\u0635 \u0627\u0644\u0646\u0627\u0641\u064a \u0644\u0644\u062c\u0647\u0627\u0644\u0629 (\u0627\u0644\u0639\u0646\u0627\u064a\u0629 \u0627\u0644\u0648\u0627\u062c\u0628\u0629) \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0648\u0627\u0644\u0639\u0645\u0627\u0644\u064a"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2386\" class=\"elementor elementor-2386 elementor-32\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-959cf9f e-con-full ca-sec ca-hero ca-left e-flex e-con e-parent\" data-id=\"959cf9f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-dd87c1a e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"dd87c1a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-d9cddc6 e-con-full ca-split e-flex e-con e-parent\" data-id=\"d9cddc6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-6860463 e-con-full ca-gap24 e-flex e-con e-parent\" data-id=\"6860463\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-34f7ead ca-crumbs elementor-widget elementor-widget-text-editor\" data-id=\"34f7ead\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"\/ar\/\">\u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629<\/a> &nbsp;\/&nbsp; <a href=\"\/ar\/\u062e\u062f\u0645\u0627\u062a\/\">\u0627\u0644\u062e\u062f\u0645\u0627\u062a<\/a> &nbsp;\/&nbsp; \u0627\u0644\u0641\u062d\u0635 \u0627\u0644\u0646\u0627\u0641\u064a \u0644\u0644\u062c\u0647\u0627\u0644\u0629 \u0627\u0644\u0645\u0627\u0644\u064a<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1144553 elementor-widget elementor-widget-html\" data-id=\"1144553\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-pill\">\u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631 <b>03<\/b><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d90f0df ca-h1 ca-md ca-dot elementor-widget elementor-widget-heading\" data-id=\"d90f0df\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">\u0627\u0644\u0641\u062d\u0635 \u0627\u0644\u0646\u0627\u0641\u064a \u0644\u0644\u062c\u0647\u0627\u0644\u0629 (\u0627\u0644\u0639\u0646\u0627\u064a\u0629 \u0627\u0644\u0648\u0627\u062c\u0628\u0629) \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0648\u0627\u0644\u0639\u0645\u0627\u0644\u064a<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-486c7b0 ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"486c7b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u0646\u062d\u0644\u0644 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u062a\u064a \u062a\u0639\u062a\u0632\u0645\u0648\u0646 \u0634\u0631\u0627\u0621\u0647\u0627 \u0623\u0648 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0641\u064a\u0647\u0627\u060c \u0644\u0643\u064a \u062a\u062a\u0641\u0627\u0648\u0636\u0648\u0627 \u0639\u0644\u0649 \u0627\u0644\u0633\u0639\u0631 \u0648\u0627\u0644\u0639\u0642\u062f \u0627\u0633\u062a\u0646\u0627\u062f\u064b\u0627 \u0625\u0644\u0649 \u0628\u064a\u0627\u0646\u0627\u062a \u0645\u0648\u062b\u0642\u0629\u060c \u0648\u0645\u0646 \u062f\u0648\u0646 \u0645\u0641\u0627\u062c\u0622\u062a \u0628\u0639\u062f \u0625\u062a\u0645\u0627\u0645 \u0627\u0644\u0635\u0641\u0642\u0629.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-410be6b e-con-full ca-btns e-flex e-con e-parent\" data-id=\"410be6b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-25d84b3 ca-btn ca-red elementor-widget elementor-widget-button\" data-id=\"25d84b3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/ar\/\u0627\u062a\u0635\u0644-\u0628\u0646\u0627\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u0627\u0637\u0644\u0628 \u0639\u0631\u0636\u064b\u0627 \u2190<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-80ec839 ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"80ec839\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"tel:+34965929757\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">965 929 757<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9380d16 elementor-widget elementor-widget-html\" data-id=\"9380d16\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-facts\"><div><small>\u0627\u0644\u0645\u062c\u0627\u0644<\/small><b>\u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631<\/b><\/div><div><small>\u0627\u0644\u0646\u0637\u0627\u0642<\/small><b>\u062c\u0645\u064a\u0639 \u0623\u0646\u062d\u0627\u0621 \u0625\u0633\u0628\u0627\u0646\u064a\u0627<\/b><\/div><div><small>\u0627\u0644\u0625\u0637\u0627\u0631<\/small><b>LGT \u00b7 ET \u00b7 LSC<\/b><\/div><div><small>\u0627\u0644\u0634\u0631\u0643\u0629<\/small><b>ROAC \u0631\u0642\u0645 S1604<\/b><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b9300a2 e-con-full ca-sec ca-light ca-round e-flex e-con e-parent\" data-id=\"b9300a2\" data-element_type=\"container\" data-e-type=\"container\" id=\"contenido\">\n\t\t<div class=\"elementor-element elementor-element-11a918d e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"11a918d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-41c1da2 e-con-full ca-ficha e-flex e-con e-parent\" data-id=\"41c1da2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-5543ad2 e-con-full ca-toc e-flex e-con e-parent\" data-id=\"5543ad2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4008ae1 elementor-widget elementor-widget-html\" data-id=\"4008ae1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<nav aria-label=\"\u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u0635\u0641\u062d\u0629\"><p>\u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u0635\u0641\u062d\u0629<\/p><ul><li><a href=\"#que-es\">\u0645\u0627 \u0647\u0648<\/a><\/li><li><a href=\"#para-quien\">\u0644\u0645\u0646<\/a><\/li><li><a href=\"#marco-legal\">\u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a<\/a><\/li><li><a href=\"#incluye\">\u0645\u0627 \u0627\u0644\u0630\u064a \u064a\u0634\u0645\u0644\u0647<\/a><\/li><li><a href=\"#como-trabajamos\">\u0643\u064a\u0641 \u0646\u0639\u0645\u0644<\/a><\/li><li><a href=\"#documentacion\">\u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a<\/a><\/li><li><a href=\"#preguntas\">\u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u0634\u0627\u0626\u0639\u0629<\/a><\/li><li><a href=\"#base-legal\">\u0627\u0644\u0623\u0633\u0627\u0633 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a<\/a><\/li><li><a href=\"#articulos\">\u0627\u0644\u0645\u0642\u0627\u0644\u0627\u062a<\/a><\/li><\/ul><a class=\"ca-toc-cta\" href=\"\/ar\/\u0627\u062a\u0635\u0644-\u0628\u0646\u0627\/\">\u0627\u0637\u0644\u0628 \u0639\u0631\u0636\u064b\u0627 \u2190<\/a><\/nav>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3ff9224 e-con-full ca-ficha-main ca-gap24 e-flex e-con e-parent\" data-id=\"3ff9224\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-34ba482 e-con-full ca-answer animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"34ba482\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3338918 elementor-widget elementor-widget-html\" data-id=\"3338918\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<b class=\"k\">\u0628\u0627\u062e\u062a\u0635\u0627\u0631<\/b>\u0627\u0644\u0641\u062d\u0635 \u0627\u0644\u0646\u0627\u0641\u064a \u0644\u0644\u062c\u0647\u0627\u0644\u0629 (due diligence) \u0647\u0648 \u0645\u0631\u0627\u062c\u0639\u0629 \u0645\u0633\u062a\u0642\u0644\u0629 \u0644\u0634\u0631\u0643\u0629 \u0645\u0627 \u0642\u0628\u0644 \u0639\u0645\u0644\u064a\u0629 \u0628\u064a\u0639 \u0648\u0634\u0631\u0627\u0621 \u0623\u0648 \u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0623\u0648 \u062a\u0645\u0648\u064a\u0644. \u0648\u0647\u0648 \u0644\u064a\u0633 \u0625\u0644\u0632\u0627\u0645\u064a\u064b\u0627 \u0628\u0645\u0648\u062c\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u060c \u0644\u0643\u0646\u0647 \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0629 \u0627\u0644\u0645\u0639\u062a\u0627\u062f\u0629 \u0644\u0627\u0643\u062a\u0634\u0627\u0641 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0648\u062a\u0642\u062f\u064a\u0631\u0647\u0627 \u0643\u0645\u064a\u064b\u0627 \u0642\u0628\u0644 \u0627\u0644\u062a\u0648\u0642\u064a\u0639. \u0648\u062a\u0632\u062f\u0627\u062f \u0623\u0647\u0645\u064a\u062a\u0647 \u0641\u064a \u0625\u0633\u0628\u0627\u0646\u064a\u0627 \u0644\u0623\u0646 \u0645\u0634\u062a\u0631\u064a \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0642\u062f \u064a\u0631\u062b \u062f\u064a\u0648\u0646\u064b\u0627 \u0636\u0631\u064a\u0628\u064a\u0629 (\u0627\u0644\u0645\u0627\u062f\u0629 42.1.c \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0639\u0627\u0645 \u0644\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0625\u0633\u0628\u0627\u0646\u064a) \u0648\u062f\u064a\u0648\u0646\u064b\u0627 \u0639\u0645\u0627\u0644\u064a\u0629 (\u0627\u0644\u0645\u0627\u062f\u0629 44 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0646\u0638\u0627\u0645 \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0627\u0644\u0625\u0633\u0628\u0627\u0646\u064a).\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-691bfac elementor-widget elementor-widget-html\" data-id=\"691bfac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<p class=\"ca-rev\"><span class=\"ca-rev-ic\" aria-hidden=\"true\">\u2713<\/span><span>\u0631\u0627\u062c\u0639\u0647 \u0641\u0631\u064a\u0642 \u0645\u062f\u0642\u0642\u064a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a Controlaudit \u00b7 \u0634\u0631\u0643\u0629 \u062a\u062f\u0642\u064a\u0642 \u0645\u0633\u062c\u0644\u0629 \u0641\u064a ROAC \u0628\u0631\u0642\u0645 S1604 \u00b7 \u0622\u062e\u0631 \u062a\u062d\u062f\u064a\u062b: 13\/10\/2026<\/span><\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-becdcb1 elementor-widget elementor-widget-html\" data-id=\"becdcb1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"que-es\">\u0645\u0636\u0645\u0648\u0646 \u0627\u0644\u062e\u062f\u0645\u0629<\/h2><p><strong>\u0627\u0644\u0641\u062d\u0635 \u0627\u0644\u0646\u0627\u0641\u064a \u0644\u0644\u062c\u0647\u0627\u0644\u0629<\/strong> (due diligence\u060c \u0623\u0648 \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0639\u0646\u0627\u064a\u0629 \u0627\u0644\u0648\u0627\u062c\u0628\u0629) \u0647\u0648 \u062a\u062d\u0644\u064a\u0644 \u0645\u0639\u0645\u0651\u0642 \u0644\u0644\u0648\u0636\u0639 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0648\u0627\u0644\u0639\u0645\u0627\u0644\u064a \u0644\u0634\u0631\u0643\u0629 \u0623\u0648 \u0644\u0646\u0634\u0627\u0637 \u062a\u062c\u0627\u0631\u064a\u060c \u064a\u064f\u062c\u0631\u0649 \u0642\u0628\u0644 \u0625\u062a\u0645\u0627\u0645 \u0627\u0644\u0635\u0641\u0642\u0629. \u0648\u0644\u0627 \u064a\u0647\u062f\u0641 \u0625\u0644\u0649 \u0625\u0628\u062f\u0627\u0621 \u0631\u0623\u064a \u0641\u064a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0633\u0646\u0648\u064a\u0629\u060c \u0628\u0644 \u0625\u0644\u0649 \u0627\u0644\u0625\u062c\u0627\u0628\u0629 \u0639\u0646 \u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u062a\u064a \u064a\u0637\u0631\u062d\u0647\u0627 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631: \u0645\u0627 \u0627\u0644\u0630\u064a \u064a\u0634\u062a\u0631\u064a\u0647 \u0641\u0639\u0644\u064b\u0627\u060c \u0648\u0645\u0627 \u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u0645\u062a\u0643\u0631\u0631\u0629 \u0627\u0644\u062a\u064a \u064a\u062d\u0642\u0642\u0647\u0627 \u0627\u0644\u0646\u0634\u0627\u0637\u060c \u0648\u0645\u0627 \u062d\u062c\u0645 \u0627\u0644\u062f\u064a\u0648\u0646 \u0648\u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u0639\u0627\u0645\u0644 \u0627\u0644\u0644\u0627\u0632\u0645\u064a\u0646\u060c \u0648\u0645\u0627 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u062a\u0645\u0644\u0629 \u0627\u0644\u062a\u064a \u0642\u062f \u062a\u0638\u0647\u0631 \u0628\u0639\u062f \u0625\u062a\u0645\u0627\u0645 \u0627\u0644\u0635\u0641\u0642\u0629.<\/p><p>\u0641\u064a Controlaudit \u0646\u0631\u0627\u0641\u0642 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id=\"para-quien\">\u0644\u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u062e\u062f\u0645\u0629<\/h2><\/div><ul class=\"ca-checks\"><li>\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0639\u062a\u0632\u0645 \u0627\u0644\u0627\u0633\u062a\u062d\u0648\u0627\u0630 \u0639\u0644\u0649 \u0634\u0631\u0643\u0629 \u0623\u0648 \u0646\u0634\u0627\u0637 \u062a\u062c\u0627\u0631\u064a \u0623\u0648 \u0648\u062d\u062f\u0629 \u0625\u0646\u062a\u0627\u062c\u064a\u0629.<\/li><li>\u0634\u0631\u0643\u0627\u062a \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0648\u0635\u0646\u0627\u062f\u064a\u0642 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0648\u0645\u0643\u0627\u062a\u0628 \u0625\u062f\u0627\u0631\u0629 \u062b\u0631\u0648\u0627\u062a \u0627\u0644\u0639\u0627\u0626\u0644\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062f\u0631\u0633 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\u0627\u0644\u0627\u0646\u062f\u0645\u0627\u062c.<\/li><\/ul>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d7fb8d1 elementor-widget elementor-widget-html\" data-id=\"d7fb8d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"marco-legal\">\u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a<\/h2><p>\u0644\u0627 \u064a\u0648\u062c\u062f \u0646\u0635 \u0642\u0627\u0646\u0648\u0646\u064a \u064a\u064f\u0644\u0632\u0645 \u0628\u0625\u062c\u0631\u0627\u0621 \u0641\u062d\u0635 \u0646\u0627\u0641\u064d \u0644\u0644\u062c\u0647\u0627\u0644\u0629. \u0641\u0647\u0648 <strong>\u0645\u0645\u0627\u0631\u0633\u0629 \u062c\u064a\u062f\u0629<\/strong> \u062a\u062d\u0645\u064a \u0627\u0644\u0645\u0634\u062a\u0631\u064a\u060c \u0648\u0639\u0627\u062f\u0629\u064b \u0645\u0627 \u062a\u062d\u062f\u062f \u0635\u064a\u0627\u063a\u0629 \u0639\u0642\u062f \u0627\u0644\u0628\u064a\u0639 \u0648\u0627\u0644\u0634\u0631\u0627\u0621: \u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0628\u0627\u0626\u0639 \u0648\u0636\u0645\u0627\u0646\u0627\u062a\u0647\u060c \u0648\u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0645\u062d\u062a\u062c\u0632\u0629 \u0623\u0648 \u0627\u0644\u0648\u062f\u0627\u0626\u0639 \u0627\u0644\u0636\u0627\u0645\u0646\u0629 (escrow)\u060c \u0648\u062a\u0639\u062f\u064a\u0644\u0627\u062a \u0627\u0644\u0633\u0639\u0631. \u0648\u062a\u0648\u0636\u062d \u0639\u062f\u0629 \u0646\u0635\u0648\u0635 \u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0633\u0628\u0628 \u0623\u0647\u0645\u064a\u062a\u0647 \u0627\u0644\u0643\u0628\u064a\u0631\u0629 \u0641\u064a \u0625\u0633\u0628\u0627\u0646\u064a\u0627.<\/p><p>\u0641\u064a \u0627\u0644\u0645\u062c\u0627\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u060c \u062a\u064e\u0639\u062a\u0628\u0631 <a href='https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2003-23186#a42' target='_blank' rel='noopener'>\u0627\u0644\u0645\u0627\u062f\u0629 42.1.c) \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 58\/2003\u060c \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0639\u0627\u0645 \u0644\u0644\u0636\u0631\u0627\u0626\u0628<\/a> \u0643\u0644\u064e\u0651 \u0645\u0646 \u064a\u062e\u0644\u0641\u060c \u0628\u0623\u064a \u0635\u0641\u0629 \u0643\u0627\u0646\u062a\u060c \u0641\u064a \u0645\u0644\u0643\u064a\u0629 \u0645\u0646\u0634\u0622\u062a \u0623\u0648 \u0623\u0646\u0634\u0637\u0629 \u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0623\u0648 \u0641\u064a \u0645\u0645\u0627\u0631\u0633\u062a\u0647\u0627\u060c \u0645\u0633\u0624\u0648\u0644\u064b\u0627 \u0628\u0627\u0644\u062a\u0636\u0627\u0645\u0646 \u0639\u0646 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0644\u0644\u0645\u0627\u0644\u0643 \u0627\u0644\u0633\u0627\u0628\u0642 \u0627\u0644\u0646\u0627\u0634\u0626\u0629 \u0639\u0646 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\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062b\u0631\u0648\u0627\u062a\u060c \u0645\u0639 \u0627\u0644\u062a\u0631\u0643\u064a\u0632 \u0639\u0644\u0649 \u062a\u0648\u0644\u064a\u062f \u0627\u0644\u0646\u0642\u062f \u0648\u0635\u0627\u0641\u064a \u0627\u0644\u062f\u064a\u0646 \u0648\u0627\u0644\u0646\u0642\u0627\u0637 \u0627\u0644\u062a\u064a \u062a\u0624\u062b\u0631 \u0641\u064a \u0646\u0645\u0648\u0630\u062c \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631.<\/p><\/div><div><h3>\u0627\u0644\u0641\u062d\u0635 \u0627\u0644\u0646\u0627\u0641\u064a \u0644\u0644\u062c\u0647\u0627\u0644\u0629 \u0644\u0635\u0627\u0644\u062d \u0627\u0644\u0628\u0627\u0626\u0639 (vendor due diligence)<\/h3><p>\u0645\u0631\u0627\u062c\u0639\u0629 \u064a\u0637\u0644\u0628\u0647\u0627 \u0627\u0644\u0628\u0627\u0626\u0639 \u0644\u062a\u0646\u0638\u064a\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a\u060c \u0648\u0627\u0633\u062a\u0628\u0627\u0642 \u0645\u0627 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\u0628\u0627\u0644\u062a\u0646\u0633\u064a\u0642 \u0645\u0639 \u0627\u0644\u0645\u0633\u062a\u0634\u0627\u0631\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-83d63b5 elementor-widget elementor-widget-html\" data-id=\"83d63b5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"como-trabajamos\">\u0643\u064a\u0641 \u0646\u0639\u0645\u0644<\/h2><\/div><ol class=\"ca-steps ca-steps-n\"><li><b>01<\/b><h3>\u0627\u0644\u0646\u0637\u0627\u0642 \u0648\u0627\u0644\u0633\u0631\u064a\u0629<\/h3><p>\u0627\u062c\u062a\u0645\u0627\u0639 \u0623\u0648\u0644\u064a \u0644\u0644\u062a\u0639\u0631\u0641 \u0639\u0644\u0649 \u0627\u0644\u0635\u0641\u0642\u0629 \u0648\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0645\u062c\u0627\u0644\u0627\u062a \u0627\u0644\u062e\u0627\u0636\u0639\u0629 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\u063a\u0631\u0641\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0627\u0641\u062a\u0631\u0627\u0636\u064a\u0629 (data room) \u0627\u0644\u062a\u064a \u064a\u062a\u064a\u062d\u0647\u0627 \u0627\u0644\u0628\u0627\u0626\u0639\u060c \u0645\u0639 \u062a\u0633\u062c\u064a\u0644 \u0645\u0627 \u062a\u0645 \u0627\u0633\u062a\u0644\u0627\u0645\u0647 \u0648\u0645\u0627 \u064a\u0646\u0642\u0635.<\/p><\/li><li><b>03<\/b><h3>\u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0648\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u0627\u062a \u0645\u0639 \u0627\u0644\u0625\u062f\u0627\u0631\u0629<\/h3><p>\u0645\u0631\u0627\u062c\u0639\u0629 \u0645\u0627\u0644\u064a\u0629 \u0648\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u0639\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u0645\u0642\u0627\u0628\u0644\u0627\u062a \u0645\u0639 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u0633\u062a\u0647\u062f\u0641\u0629\u060c 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\u0644\u0647\u0627 \u0641\u064a \u0627\u0644\u0639\u0642\u062f.<\/p><\/li><li><b>05<\/b><h3>\u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0648\u062f\u0639\u0645 \u0625\u062a\u0645\u0627\u0645 \u0627\u0644\u0635\u0641\u0642\u0629<\/h3><p>\u0646\u064f\u0635\u062f\u0631 \u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u060c \u0648\u0646\u0642\u062f\u0645 \u0639\u0646\u062f \u0627\u0644\u0637\u0644\u0628 \u0627\u0644\u062f\u0639\u0645 \u0641\u064a \u0627\u0644\u062a\u0641\u0627\u0648\u0636\u060c \u0648\u0641\u064a \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0639\u0642\u062f \u0645\u0646 \u0627\u0644\u0646\u0627\u062d\u064a\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629\u060c \u0648\u0641\u064a \u062a\u0639\u062f\u064a\u0644\u0627\u062a \u0627\u0644\u0625\u0642\u0641\u0627\u0644.<\/p><\/li><\/ol>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0ae40b0 elementor-widget elementor-widget-html\" data-id=\"0ae40b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"documentacion\">\u0627\u0644\u0648\u062b\u0627\u0626\u0642 \u0648\u0627\u0644\u0645\u062e\u0631\u062c\u0627\u062a<\/h2><\/div><div class=\"ca-docs\"><div><h3>\u0645\u0627 \u0633\u0646\u0637\u0644\u0628\u0647 \u0645\u0646\u0643\u0645<\/h3><ul><li>\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0644\u0644\u0633\u0646\u0648\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062b\u0644\u0627\u062b \u0627\u0644\u0623\u062e\u064a\u0631\u0629\u060c \u0645\u0639 \u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0625\u0646 \u0648\u064f\u062c\u062f\u062a.<\/li><li>\u0645\u0648\u0627\u0632\u064a\u0646 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0648\u062f\u0641\u0627\u062a\u0631 \u0627\u0644\u0623\u0633\u062a\u0627\u0630 \u0627\u0644\u0639\u0627\u0645 \u0644\u0644\u0641\u062a\u0631\u0629 \u0645\u062d\u0644 \u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0648\u0644\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062c\u0627\u0631\u064a\u0629.<\/li><li>\u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u062a\u0642\u062f\u064a\u0631\u064a\u0629 \u0648\u062e\u0637\u0629 \u0627\u0644\u0639\u0645\u0644 \u0648\u0627\u0644\u062a\u0648\u0642\u0639\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u0639 \u0627\u0641\u062a\u0631\u0627\u0636\u0627\u062a\u0647\u0627.<\/li><li>\u062a\u0641\u0627\u0635\u064a\u0644 \u0627\u0644\u062f\u064a\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u060c \u0648\u0639\u0642\u0648\u062f \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646\u060c \u0648\u0627\u0644\u0643\u0641\u0627\u0644\u0627\u062a\u060c \u0648\u0639\u0642\u0648\u062f \u0627\u0644\u0625\u064a\u062c\u0627\u0631\u060c \u0648\u0627\u0644\u0636\u0645\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0642\u062f\u064e\u0651\u0645\u0629.<\/li><li>\u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0644\u0644\u0633\u0646\u0648\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u063a\u064a\u0631 \u0627\u0644\u0645\u062a\u0642\u0627\u062f\u0645\u0629 \u0648\u0627\u0644\u0645\u0631\u0627\u0633\u0644\u0627\u062a \u0645\u0639 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629.<\/li><li>\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646\u060c \u0648\u0639\u0642\u0648\u062f \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0639\u0644\u064a\u0627\u060c \u0648\u0627\u0644\u0627\u062a\u0641\u0627\u0642\u064a\u0629 \u0627\u0644\u062c\u0645\u0627\u0639\u064a\u0629 \u0627\u0644\u0645\u0637\u0628\u0642\u0629\u060c \u0648\u0648\u062b\u0627\u0626\u0642 \u0627\u0644\u0627\u0634\u062a\u0631\u0627\u0643\u0627\u062a.<\/li><li>\u0627\u0644\u0639\u0642\u0648\u062f \u0627\u0644\u0645\u0647\u0645\u0629 \u0645\u0639 \u0627\u0644\u0639\u0645\u0644\u0627\u0621 \u0648\u0627\u0644\u0645\u0648\u0631\u062f\u064a\u0646 \u0648\u0627\u0644\u0645\u0645\u0648\u0644\u064a\u0646\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0628\u0646\u0648\u062f \u062a\u063a\u064a\u064a\u0631 \u0627\u0644\u0633\u064a\u0637\u0631\u0629.<\/li><li>\u0645\u062d\u0627\u0636\u0631 \u0627\u0644\u0647\u064a\u0626\u0627\u062a \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629\u060c \u0648\u0627\u0644\u0646\u0632\u0627\u0639\u0627\u062a \u0627\u0644\u0642\u0627\u0626\u0645\u0629\u060c \u0648\u0627\u0644\u0645\u0637\u0627\u0644\u0628\u0627\u062a \u0627\u0644\u0648\u0627\u0631\u062f\u0629.<\/li><li>\u0623\u0639\u0645\u0627\u0631 \u0623\u0631\u0635\u062f\u0629 \u0627\u0644\u0639\u0645\u0644\u0627\u0621 \u0648\u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0648\u0627\u0644\u062f\u0627\u0626\u0646\u064a\u0646.<\/li><\/ul><\/div><div><h3>\u0645\u0627 \u0633\u062a\u062a\u0633\u0644\u0645\u0648\u0646\u0647<\/h3><ul><li>\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0641\u062d\u0635 \u0627\u0644\u0646\u0627\u0641\u064a \u0644\u0644\u062c\u0647\u0627\u0644\u0629 \u0645\u0639 \u0645\u0644\u062e\u0635 \u062a\u0646\u0641\u064a\u0630\u064a \u0648\u0646\u062a\u0627\u0626\u062c \u0645\u0631\u062a\u0628\u0629 \u062d\u0633\u0628 \u0627\u0644\u0623\u0647\u0645\u064a\u0629.<\/li><li>\u062a\u062d\u0644\u064a\u0644 EBITDA \u0627\u0644\u0645\u0639\u062f\u064e\u0651\u0644\u0629 \u0648\u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u0639\u0627\u0645\u0644 \u0648\u0635\u0627\u0641\u064a \u0627\u0644\u062f\u064a\u0646 \u0627\u0644\u0645\u0627\u0644\u064a \u0645\u0639 \u062a\u0639\u062f\u064a\u0644\u0627\u062a\u0647\u0627.<\/li><li>\u062c\u062f\u0648\u0644 \u0628\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u0627\u0644\u0639\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062d\u062a\u0645\u0644\u0629 \u0645\u0639 \u062a\u0642\u062f\u064a\u0631 \u0643\u0645\u064a \u0644\u0647\u0627.<\/li><li>\u0627\u0642\u062a\u0631\u0627\u062d \u0628\u062a\u0639\u062f\u064a\u0644\u0627\u062a \u0627\u0644\u0633\u0639\u0631 \u0648\u0628\u0627\u0644\u0646\u0642\u0627\u0637 \u0627\u0644\u0648\u0627\u062c\u0628 \u062a\u063a\u0637\u064a\u062a\u0647\u0627 \u0641\u064a \u0627\u0644\u0639\u0642\u062f (\u0636\u0645\u0627\u0646\u0627\u062a\u060c \u0648\u0645\u0628\u0627\u0644\u063a \u0645\u062d\u062a\u062c\u0632\u0629\u060c \u0648\u0634\u0631\u0648\u0637).<\/li><li>\u0639\u0631\u0636 \u0627\u0644\u0627\u0633\u062a\u0646\u062a\u0627\u062c\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u0639\u0645\u064a\u0644 \u0648\u0645\u0633\u062a\u0634\u0627\u0631\u064a\u0647.<\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f700aa7 elementor-widget elementor-widget-html\" data-id=\"f700aa7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"preguntas\">\u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u0634\u0627\u0626\u0639\u0629<\/h2><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-11f9dfb ca-faq elementor-widget elementor-widget-accordion\" data-id=\"11f9dfb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1881\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1881\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u0647\u0644 \u0627\u0644\u0641\u062d\u0635 \u0627\u0644\u0646\u0627\u0641\u064a \u0644\u0644\u062c\u0647\u0627\u0644\u0629 \u0625\u0644\u0632\u0627\u0645\u064a \u0644\u0634\u0631\u0627\u0621 \u0634\u0631\u0643\u0629\u061f<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1881\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1881\"><p>\u0644\u0627. \u0644\u0627 \u064a\u0648\u062c\u062f \u0646\u0635 \u0642\u0627\u0646\u0648\u0646\u064a \u064a\u0634\u062a\u0631\u0637\u0647\u060c \u0644\u0643\u0646\u0647 \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0629 \u0627\u0644\u0645\u0639\u062a\u0627\u062f\u0629 \u0641\u064a \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0628\u064a\u0639 \u0648\u0627\u0644\u0634\u0631\u0627\u0621 \u0648\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631. \u0648\u064a\u062a\u064a\u062d \u0645\u0639\u0631\u0641\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0642\u0628\u0644 \u0627\u0644\u062a\u0648\u0642\u064a\u0639\u060c \u0648\u0627\u0644\u062a\u0641\u0627\u0648\u0636 \u0639\u0644\u0649 \u0627\u0644\u0633\u0639\u0631 \u0648\u0636\u0645\u0627\u0646\u0627\u062a \u0627\u0644\u0639\u0642\u062f \u0627\u0633\u062a\u0646\u0627\u062f\u064b\u0627 \u0625\u0644\u0649 \u0628\u064a\u0627\u0646\u0627\u062a \u0645\u0648\u062b\u0642\u0629.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1882\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1882\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u0645\u0627 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0641\u062d\u0635 \u0627\u0644\u0646\u0627\u0641\u064a \u0644\u0644\u062c\u0647\u0627\u0644\u0629 \u0648\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a\u061f<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1882\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1882\"><p>\u064a\u064f\u0628\u062f\u064a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0631\u0623\u064a\u064b\u0627 \u062d\u0648\u0644 \u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u062a\u0639\u0643\u0633 \u0627\u0644\u0635\u0648\u0631\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629\u060c \u0648\u0641\u0642\u064b\u0627 \u0644\u0642\u0627\u0646\u0648\u0646 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0648\u0645\u0639\u0627\u064a\u064a\u0631 NIA-ES. \u0623\u0645\u0627 \u0627\u0644\u0641\u062d\u0635 \u0627\u0644\u0646\u0627\u0641\u064a \u0644\u0644\u062c\u0647\u0627\u0644\u0629 \u0641\u0644\u0627 \u064a\u064f\u0628\u062f\u064a \u0647\u0630\u0627 \u0627\u0644\u0631\u0623\u064a: \u0628\u0644 \u064a\u0631\u0643\u0651\u0632 \u0639\u0644\u0649 \u0645\u0627 \u064a\u0624\u062b\u0631 \u0641\u064a \u0627\u0644\u0635\u0641\u0642\u0629\u060c \u0645\u062b\u0644 \u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u0645\u062a\u0643\u0631\u0631\u0629 \u0648\u0635\u0627\u0641\u064a \u0627\u0644\u062f\u064a\u0646 \u0648\u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u0639\u0627\u0645\u0644 \u0648\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u062a\u0645\u0644\u0629\u060c \u0648\u064a\u0643\u0648\u0646 \u062a\u0642\u0631\u064a\u0631\u0647 \u062d\u0635\u0631\u064b\u0627 \u0644\u0644\u062c\u0647\u0629 \u0627\u0644\u062a\u064a \u0637\u0644\u0628\u062a\u0647.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1883\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1883\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u0643\u0645 \u064a\u0633\u062a\u063a\u0631\u0642 \u0627\u0644\u0641\u062d\u0635 \u0627\u0644\u0646\u0627\u0641\u064a \u0644\u0644\u062c\u0647\u0627\u0644\u0629\u061f<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1883\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1883\"><p>\u064a\u062a\u0648\u0642\u0641 \u0630\u0644\u0643 \u0639\u0644\u0649 \u062d\u062c\u0645 \u0627\u0644\u0634\u0631\u0643\u0629 \u0648\u0639\u062f\u062f \u0627\u0644\u0645\u062c\u0627\u0644\u0627\u062a \u0648\u0633\u0631\u0639\u0629 \u062a\u0648\u0641\u064a\u0631 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a. \u0648\u064a\u0645\u0643\u0646 \u0625\u0646\u062c\u0627\u0632 \u0645\u0631\u0627\u062c\u0639\u0629 \u0645\u0627\u0644\u064a\u0629 \u0644\u0634\u0631\u0643\u0629 \u0635\u063a\u064a\u0631\u0629 \u0623\u0648 \u0645\u062a\u0648\u0633\u0637\u0629 \u0641\u064a \u0628\u0636\u0639\u0629 \u0623\u0633\u0627\u0628\u064a\u0639\u060c \u0628\u064a\u0646\u0645\u0627 \u062a\u062a\u0637\u0644\u0628 \u0627\u0644\u0635\u0641\u0642\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0634\u0645\u0644 \u0639\u062f\u0629 \u0634\u0631\u0643\u0627\u062a \u0623\u0648 \u0645\u062c\u0627\u0644\u0627\u062a \u0648\u0642\u062a\u064b\u0627 \u0623\u0637\u0648\u0644. \u0648\u064a\u064f\u062d\u062f\u064e\u0651\u062f \u0627\u0644\u062c\u062f\u0648\u0644 \u0627\u0644\u0632\u0645\u0646\u064a \u0639\u0646\u062f \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0646\u0637\u0627\u0642.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1884\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1884\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u0645\u0627 \u0647\u064a EBITDA \u0627\u0644\u0645\u0639\u062f\u064e\u0651\u0644\u0629\u061f<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1884\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1884\"><p>\u0647\u064a \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a\u0629 \u0628\u0639\u062f \u0627\u0633\u062a\u0628\u0639\u0627\u062f \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0648\u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0645\u062a\u0643\u0631\u0631\u0629 \u0623\u0648 \u063a\u064a\u0631 \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u0627\u0644\u0646\u0634\u0627\u0637 \u0623\u0648 \u063a\u064a\u0631 \u0627\u0644\u0645\u062a\u0648\u0627\u0641\u0642\u0629 \u0645\u0639 \u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0633\u0648\u0642\u060c \u0645\u062b\u0644 \u0627\u0644\u062a\u0639\u0648\u064a\u0636\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062b\u0646\u0627\u0626\u064a\u0629 \u0623\u0648 \u0623\u062c\u0648\u0631 \u0627\u0644\u0634\u0631\u0643\u0627\u0621 \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629 \u0639\u0646 \u0623\u062c\u0648\u0631 \u0627\u0644\u0633\u0648\u0642. \u0648\u0647\u064a \u0627\u0644\u0623\u0633\u0627\u0633 \u0627\u0644\u0645\u0639\u062a\u0627\u062f \u0644\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0633\u0639\u0631 \u0639\u0646\u062f \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0645\u0636\u0627\u0639\u0650\u0641\u0627\u062a.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1885\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1885\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u0625\u0630\u0627 \u0627\u0634\u062a\u0631\u064a\u062a\u064f \u0627\u0644\u062d\u0635\u0635\u060c \u0641\u0647\u0644 \u0623\u0631\u062b \u062f\u064a\u0648\u0646 \u0627\u0644\u0634\u0631\u0643\u0629\u061f<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1885\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1885\"><p>\u062a\u0628\u0642\u0649 \u0627\u0644\u0634\u0631\u0643\u0629 \u0647\u064a \u0646\u0641\u0633\u0647\u0627\u060c \u0648\u0644\u0630\u0644\u0643 \u062a\u062d\u062a\u0641\u0638 \u0628\u062c\u0645\u064a\u0639 \u062f\u064a\u0648\u0646\u0647\u0627 \u0648\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a\u0647\u0627 \u0627\u0644\u0645\u062d\u062a\u0645\u0644\u0629\u060c \u0628\u0645\u0627 \u0641\u064a\u0647\u0627 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u0627\u0644\u0639\u0645\u0627\u0644\u064a\u0629. \u0648\u0644\u0647\u0630\u0627 \u0627\u0644\u0633\u0628\u0628 \u062a\u064f\u0631\u0627\u062c\u064e\u0639 \u0642\u0628\u0644 \u0627\u0644\u0634\u0631\u0627\u0621\u060c \u0648\u064a\u064f\u062d\u062a\u0627\u0637 \u0644\u0647\u0627 \u0641\u064a \u0627\u0644\u0639\u0642\u062f \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0648\u0627\u0644\u0636\u0645\u0627\u0646\u0627\u062a\u060c \u0623\u0648 \u0627\u062d\u062a\u062c\u0627\u0632 \u062c\u0632\u0621 \u0645\u0646 \u0627\u0644\u0633\u0639\u0631\u060c \u0623\u0648 \u0627\u0644\u062a\u0639\u062f\u064a\u0644\u0627\u062a.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1886\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-1886\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u0648\u0645\u0627\u0630\u0627 \u0644\u0648 \u0627\u0634\u062a\u0631\u064a\u062a\u064f \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0623\u0648 \u0648\u062d\u062f\u0629 \u0625\u0646\u062a\u0627\u062c\u064a\u0629 \u0641\u0642\u0637\u061f<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1886\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-1886\"><p>\u0642\u062f \u064a\u0643\u0648\u0646 \u0627\u0644\u0645\u0634\u062a\u0631\u064a \u0645\u0633\u0624\u0648\u0644\u064b\u0627 \u0639\u0646 \u0627\u0644\u062f\u064a\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0646\u0627\u0634\u0626\u0629 \u0639\u0646 \u0627\u0644\u0646\u0634\u0627\u0637 (\u0627\u0644\u0645\u0627\u062f\u0629 42.1.c \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0639\u0627\u0645 \u0644\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0625\u0633\u0628\u0627\u0646\u064a)\u060c \u0645\u0639 \u0645\u0631\u0627\u0639\u0627\u0629 \u0627\u0644\u0627\u0633\u062a\u062b\u0646\u0627\u0621\u0627\u062a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629\u060c \u0643\u0645\u0627 \u064a\u062d\u0644 \u0645\u062d\u0644 \u0627\u0644\u0628\u0627\u0626\u0639 \u0641\u064a \u0639\u0644\u0627\u0642\u0627\u062a \u0627\u0644\u0639\u0645\u0644 (\u0627\u0644\u0645\u0627\u062f\u0629 44 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0646\u0638\u0627\u0645 \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0627\u0644\u0625\u0633\u0628\u0627\u0646\u064a). \u0648\u062a\u062a\u064a\u062d \u0634\u0647\u0627\u062f\u0629 \u0627\u0644\u062f\u064a\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647\u0627 \u0641\u064a \u0627\u0644\u0645\u0627\u062f\u0629 175.2 \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0639\u0627\u0645 \u0644\u0644\u0636\u0631\u0627\u0626\u0628 \u062a\u0642\u064a\u064a\u062f \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1887\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-1887\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u0645\u0627 \u0647\u064a \u063a\u0631\u0641\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a (data room)\u061f<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1887\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-1887\"><p>\u0647\u064a \u063a\u0631\u0641\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a\u060c \u0627\u0644\u0627\u0641\u062a\u0631\u0627\u0636\u064a\u0629 \u0639\u0627\u062f\u0629\u064b\u060c \u0627\u0644\u062a\u064a \u064a\u0636\u0639 \u0641\u064a\u0647\u0627 \u0627\u0644\u0628\u0627\u0626\u0639 \u0648\u062b\u0627\u0626\u0642 \u0627\u0644\u0634\u0631\u0643\u0629 \u062a\u062d\u062a \u062a\u0635\u0631\u0641 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class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u0647\u0644 \u064a\u0645\u0643\u0646\u0643\u0645 \u0625\u062c\u0631\u0627\u0621 \u0627\u0644\u0641\u062d\u0635 \u0627\u0644\u0646\u0627\u0641\u064a \u0644\u0644\u062c\u0647\u0627\u0644\u0629 \u0625\u0630\u0627 \u0643\u0646\u062a\u0645 \u0645\u062f\u0642\u0642\u064a \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u0633\u062a\u0647\u062f\u0641\u0629\u061f<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1888\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"8\" role=\"region\" aria-labelledby=\"elementor-tab-title-1888\"><p>\u0642\u0628\u0644 \u0642\u0628\u0648\u0644 \u0623\u064a \u0645\u0647\u0645\u0629\u060c \u0646\u062d\u0644\u0644 \u062d\u0627\u0644\u0627\u062a \u062a\u0639\u0627\u0631\u0636 \u0627\u0644\u0645\u0635\u0627\u0644\u062d \u0627\u0644\u0645\u062d\u062a\u0645\u0644\u0629 \u0648\u0645\u062a\u0637\u0644\u0628\u0627\u062a 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\\u0641\\u0642\\u0637\\u061f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>\\u0642\\u062f \\u064a\\u0643\\u0648\\u0646 \\u0627\\u0644\\u0645\\u0634\\u062a\\u0631\\u064a \\u0645\\u0633\\u0624\\u0648\\u0644\\u064b\\u0627 \\u0639\\u0646 \\u0627\\u0644\\u062f\\u064a\\u0648\\u0646 \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a\\u0629 \\u0627\\u0644\\u0646\\u0627\\u0634\\u0626\\u0629 \\u0639\\u0646 \\u0627\\u0644\\u0646\\u0634\\u0627\\u0637 (\\u0627\\u0644\\u0645\\u0627\\u062f\\u0629 42.1.c \\u0645\\u0646 \\u0627\\u0644\\u0642\\u0627\\u0646\\u0648\\u0646 \\u0627\\u0644\\u0639\\u0627\\u0645 \\u0644\\u0644\\u0636\\u0631\\u0627\\u0626\\u0628 \\u0627\\u0644\\u0625\\u0633\\u0628\\u0627\\u0646\\u064a)\\u060c \\u0645\\u0639 \\u0645\\u0631\\u0627\\u0639\\u0627\\u0629 \\u0627\\u0644\\u0627\\u0633\\u062a\\u062b\\u0646\\u0627\\u0621\\u0627\\u062a \\u0627\\u0644\\u0642\\u0627\\u0646\\u0648\\u0646\\u064a\\u0629\\u060c \\u0643\\u0645\\u0627 \\u064a\\u062d\\u0644 \\u0645\\u062d\\u0644 \\u0627\\u0644\\u0628\\u0627\\u0626\\u0639 \\u0641\\u064a \\u0639\\u0644\\u0627\\u0642\\u0627\\u062a \\u0627\\u0644\\u0639\\u0645\\u0644 (\\u0627\\u0644\\u0645\\u0627\\u062f\\u0629 44 \\u0645\\u0646 \\u0642\\u0627\\u0646\\u0648\\u0646 \\u0646\\u0638\\u0627\\u0645 \\u0627\\u0644\\u0639\\u0627\\u0645\\u0644\\u064a\\u0646 \\u0627\\u0644\\u0625\\u0633\\u0628\\u0627\\u0646\\u064a). \\u0648\\u062a\\u062a\\u064a\\u062d \\u0634\\u0647\\u0627\\u062f\\u0629 \\u0627\\u0644\\u062f\\u064a\\u0648\\u0646 \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a\\u0629 \\u0627\\u0644\\u0645\\u0646\\u0635\\u0648\\u0635 \\u0639\\u0644\\u064a\\u0647\\u0627 \\u0641\\u064a \\u0627\\u0644\\u0645\\u0627\\u062f\\u0629 175.2 \\u0645\\u0646 \\u0627\\u0644\\u0642\\u0627\\u0646\\u0648\\u0646 \\u0627\\u0644\\u0639\\u0627\\u0645 \\u0644\\u0644\\u0636\\u0631\\u0627\\u0626\\u0628 \\u062a\\u0642\\u064a\\u064a\\u062f \\u0627\\u0644\\u0645\\u062e\\u0627\\u0637\\u0631 \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a\\u0629.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"\\u0645\\u0627 \\u0647\\u064a \\u063a\\u0631\\u0641\\u0629 \\u0627\\u0644\\u0628\\u064a\\u0627\\u0646\\u0627\\u062a (data room)\\u061f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>\\u0647\\u064a \\u063a\\u0631\\u0641\\u0629 \\u0627\\u0644\\u0628\\u064a\\u0627\\u0646\\u0627\\u062a\\u060c \\u0627\\u0644\\u0627\\u0641\\u062a\\u0631\\u0627\\u0636\\u064a\\u0629 \\u0639\\u0627\\u062f\\u0629\\u064b\\u060c \\u0627\\u0644\\u062a\\u064a \\u064a\\u0636\\u0639 \\u0641\\u064a\\u0647\\u0627 \\u0627\\u0644\\u0628\\u0627\\u0626\\u0639 \\u0648\\u062b\\u0627\\u0626\\u0642 \\u0627\\u0644\\u0634\\u0631\\u0643\\u0629 \\u062a\\u062d\\u062a \\u062a\\u0635\\u0631\\u0641 \\u0627\\u0644\\u0645\\u0634\\u062a\\u0631\\u064a. \\u0648\\u062a\\u062a\\u064a\\u062d \\u0627\\u0644\\u062a\\u062d\\u0643\\u0645 \\u0641\\u064a \\u0645\\u0646 \\u064a\\u0637\\u0651\\u0644\\u0639 \\u0639\\u0644\\u064a\\u0647\\u0627\\u060c \\u0648\\u062a\\u0633\\u062c\\u064a\\u0644 \\u0627\\u0644\\u0623\\u0633\\u0626\\u0644\\u0629 \\u0648\\u0627\\u0644\\u0623\\u062c\\u0648\\u0628\\u0629\\u060c \\u0648\\u062a\\u0648\\u062b\\u064a\\u0642 \\u0627\\u0644\\u0645\\u0639\\u0644\\u0648\\u0645\\u0627\\u062a \\u0627\\u0644\\u0645\\u0642\\u062f\\u064e\\u0651\\u0645\\u0629\\u060c \\u0648\\u0647\\u0648 \\u0623\\u0645\\u0631 \\u0645\\u0647\\u0645 \\u0628\\u0627\\u0644\\u0646\\u0633\\u0628\\u0629 \\u0625\\u0644\\u0649 \\u0636\\u0645\\u0627\\u0646\\u0627\\u062a \\u0627\\u0644\\u0639\\u0642\\u062f.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"\\u0647\\u0644 \\u064a\\u0645\\u0643\\u0646\\u0643\\u0645 \\u0625\\u062c\\u0631\\u0627\\u0621 \\u0627\\u0644\\u0641\\u062d\\u0635 \\u0627\\u0644\\u0646\\u0627\\u0641\\u064a \\u0644\\u0644\\u062c\\u0647\\u0627\\u0644\\u0629 \\u0625\\u0630\\u0627 \\u0643\\u0646\\u062a\\u0645 \\u0645\\u062f\\u0642\\u0642\\u064a \\u062d\\u0633\\u0627\\u0628\\u0627\\u062a \\u0627\\u0644\\u0634\\u0631\\u0643\\u0629 \\u0627\\u0644\\u0645\\u0633\\u062a\\u0647\\u062f\\u0641\\u0629\\u061f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>\\u0642\\u0628\\u0644 \\u0642\\u0628\\u0648\\u0644 \\u0623\\u064a \\u0645\\u0647\\u0645\\u0629\\u060c \\u0646\\u062d\\u0644\\u0644 \\u062d\\u0627\\u0644\\u0627\\u062a \\u062a\\u0639\\u0627\\u0631\\u0636 \\u0627\\u0644\\u0645\\u0635\\u0627\\u0644\\u062d \\u0627\\u0644\\u0645\\u062d\\u062a\\u0645\\u0644\\u0629 \\u0648\\u0645\\u062a\\u0637\\u0644\\u0628\\u0627\\u062a \\u0627\\u0644\\u0627\\u0633\\u062a\\u0642\\u0644\\u0627\\u0644\\u064a\\u0629 \\u0627\\u0644\\u062a\\u064a \\u062a\\u0641\\u0631\\u0636\\u0647\\u0627 \\u0623\\u0646\\u0638\\u0645\\u0629 \\u0627\\u0644\\u062a\\u062f\\u0642\\u064a\\u0642. \\u0648\\u0625\\u0630\\u0627 \\u0648\\u064f\\u062c\\u062f \\u062a\\u0639\\u0627\\u0631\\u0636\\u060c \\u0641\\u0633\\u0646\\u0628\\u0644\\u063a\\u0643\\u0645 \\u0628\\u0630\\u0644\\u0643 \\u0648\\u0644\\u0646 \\u0646\\u0642\\u0628\\u0644 \\u0627\\u0644\\u0645\\u0647\\u0645\\u0629.<\\\/p>\"}}]}<\/script>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dae2acc elementor-widget elementor-widget-html\" data-id=\"dae2acc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"base-legal\">\u0627\u0644\u0623\u0633\u0627\u0633 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a<\/h2><p>\u0627\u0644\u0646\u0635\u0648\u0635 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0627\u0644\u0645\u0630\u0643\u0648\u0631\u0629 \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u0635\u0641\u062d\u0629\u060c \u0645\u0639 \u0631\u0648\u0627\u0628\u0637 \u0625\u0644\u0649 \u0646\u0635\u0647\u0627 \u0627\u0644\u0631\u0633\u0645\u064a:<\/p><\/div><ul class=\"ca-law\"><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2003-23186\" target=\"_blank\" rel=\"noopener\">\u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0639\u0627\u0645 \u0644\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0625\u0633\u0628\u0627\u0646\u064a \u0631\u0642\u0645 58\/2003 \u0627\u0644\u0645\u0624\u0631\u062e 17 \u062f\u064a\u0633\u0645\u0628\u0631 2003 (\u0627\u0644\u0645\u0627\u062f\u062a\u0627\u0646 42 \u0648175)<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-11430\" target=\"_blank\" rel=\"noopener\">\u0627\u0644\u0645\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0644\u0643\u064a \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u064a \u0631\u0642\u0645 2\/2015\u060c \u0627\u0644\u0646\u0635 \u0627\u0644\u0645\u0648\u062d\u062f \u0644\u0642\u0627\u0646\u0648\u0646 \u0646\u0638\u0627\u0645 \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0627\u0644\u0625\u0633\u0628\u0627\u0646\u064a (\u0627\u0644\u0645\u0627\u062f\u0629 44)<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2010-10544\" target=\"_blank\" rel=\"noopener\">\u0627\u0644\u0645\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0644\u0643\u064a \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u064a \u0631\u0642\u0645 1\/2010\u060c \u0627\u0644\u0646\u0635 \u0627\u0644\u0645\u0648\u062d\u062f \u0644\u0642\u0627\u0646\u0648\u0646 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0625\u0633\u0628\u0627\u0646\u064a<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">\u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0625\u0633\u0628\u0627\u0646\u064a \u0631\u0642\u0645 22\/2015 \u0627\u0644\u0645\u0624\u0631\u062e 20 \u064a\u0648\u0644\u064a\u0648 2015 \u0628\u0634\u0623\u0646 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a<\/a><\/li><\/ul><p class=\"ca-note\">\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0639\u0627\u0645\u0629 \u0645\u062d\u062f\u064e\u0651\u062b\u0629 \u062d\u062a\u0649 13\/10\/2026\u060c \u0648\u0644\u0627 \u062a\u063a\u0646\u064a \u0639\u0646 \u062a\u062d\u0644\u064a\u0644 \u062d\u0627\u0644\u062a\u0643\u0645 \u0627\u0644\u062e\u0627\u0635\u0629.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b3b1e90 ca-rel-w elementor-widget elementor-widget-shortcode\" data-id=\"b3b1e90\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><div class=\"ca-prose\"><h2 id=\"articulos\">\u0645\u0642\u0627\u0644\u0627\u062a \u0630\u0627\u062a \u0635\u0644\u0629<\/h2><\/div><div class=\"ca-rel\"><a href=\"https:\/\/www.controlaudit.es\/ar\/blog\/%d8%a7%d9%84%d8%b4%d8%b1%d9%83%d8%a7%d8%aa-%d8%a7%d9%84%d8%ae%d8%a7%d9%85%d9%84%d8%a9-%d8%af%d9%88%d9%86-%d8%a5%d9%8a%d8%af%d8%a7%d8%b9\/\"><small>20\/10\/2026 \u00b7 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u062b\u0631\u0629 \u0648\u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u0624\u0633\u0633\u064a\u0629<\/small><b>\u0642\u0631\u0627\u0628\u0629 \u0645\u0644\u064a\u0648\u0646\u064a \u0634\u0631\u0643\u0629 \u062e\u0627\u0645\u0644\u0629 \u0644\u0627 \u062a\u0648\u062f\u0639 \u062d\u0633\u0627\u0628\u0627\u062a\u0647\u0627: \u0645\u0627 \u0627\u0644\u0630\u064a \u064a\u062e\u0627\u0637\u0631 \u0628\u0647 \u0623\u0639\u0636\u0627\u0621 \u0645\u062c\u0627\u0644\u0633 \u0625\u062f\u0627\u0631\u062a\u0647\u0627<\/b><span>\u0627\u0642\u0631\u0623 \u0627\u0644\u0645\u0642\u0627\u0644 \u2190<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/ar\/blog\/%d8%a3%d8%b2%d9%85%d8%a9-%d8%a7%d9%84%d8%a3%d8%ad%d8%b0%d9%8a%d8%a9-%d8%a5%d9%84%d8%aa%d8%b4%d9%8a-%d8%a5%d9%84%d8%af%d8%a7\/\"><small>05\/10\/2026 \u00b7 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u062b\u0631\u0629 \u0648\u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u0624\u0633\u0633\u064a\u0629<\/small><b>\u0623\u0632\u0645\u0629 \u0635\u0646\u0627\u0639\u0629 \u0627\u0644\u0623\u062d\u0630\u064a\u0629 \u0641\u064a \u0625\u0644\u062a\u0634\u064a \u0648\u0625\u0644\u062f\u0627: \u0645\u0624\u0634\u0631\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u062a\u062d\u0631\u0643 \u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u0645\u0646\u0627\u0633\u0628<\/b><span>\u0627\u0642\u0631\u0623 \u0627\u0644\u0645\u0642\u0627\u0644 \u2190<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/ar\/blog\/%d8%b2%d9%8a%d8%a7%d8%af%d8%a9-%d8%b1%d8%a3%d8%b3%d9%85%d8%a7%d9%84-%d8%a8%d9%85%d9%82%d8%a7%d8%b5%d8%a9-%d8%a7%d9%84%d8%af%d9%8a%d9%88%d9%86\/\"><small>02\/10\/2026 \u00b7 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u062b\u0631\u0629 \u0648\u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u0624\u0633\u0633\u064a\u0629<\/small><b>\u0632\u064a\u0627\u062f\u0629 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0628\u0645\u0642\u0627\u0635\u0629 \u0627\u0644\u062f\u064a\u0648\u0646: \u062a\u0642\u0631\u064a\u0631 \u0645\u062f\u0642\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0648\u0641\u0642 \u0627\u0644\u0645\u0627\u062f\u0629 301 \u0645\u0646 LSC<\/b><span>\u0627\u0642\u0631\u0623 \u0627\u0644\u0645\u0642\u0627\u0644 \u2190<\/span><\/a><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b87f4bc e-con-full ca-sec e-flex e-con e-parent\" data-id=\"b87f4bc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-015981e e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"015981e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-fa4d4e2 e-con-full ca-mb56 e-flex e-con e-parent\" data-id=\"fa4d4e2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c95f86a ca-eyebrow elementor-widget elementor-widget-heading\" data-id=\"c95f86a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">\u062e\u062f\u0645\u0627\u062a \u0630\u0627\u062a \u0635\u0644\u0629<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2c63f25 ca-h2 elementor-widget elementor-widget-heading\" data-id=\"2c63f25\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0642\u062f \u064a\u0647\u0645\u0643\u0645 \u0623\u064a\u0636\u064b\u0627<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-def6b6f e-con-full ca-grid3 e-flex e-con e-parent\" data-id=\"def6b6f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-3075eb5 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"3075eb5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ar\/\u062e\u062f\u0645\u0627\u062a\/\u062a\u0642\u064a\u064a\u0645-\u0627\u0644\u0634\u0631\u0643\u0627\u062a\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8ece2da elementor-widget elementor-widget-html\" data-id=\"8ece2da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><rect x=\"3\" y=\"7\" width=\"18\" height=\"13\" rx=\"2\"\/><path d=\"M8 7V5a2 2 0 012-2h4a2 2 0 012 2v2\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cf2df58 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"cf2df58\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0634\u0631\u0643\u0627\u062a<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5d34289 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"5d34289\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u062a\u0642\u064a\u064a\u0645\u0627\u062a \u0645\u0633\u062a\u0642\u0644\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0623\u0635\u0648\u0644.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-822ec18 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"822ec18\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-bd4215e e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"bd4215e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ar\/\u062e\u062f\u0645\u0627\u062a\/\u062e\u0637\u0637-\u0627\u0644\u062c\u062f\u0648\u0649\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9311edd elementor-widget elementor-widget-html\" data-id=\"9311edd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M3 17l6-6 4 4 8-8\"\/><path d=\"M14 7h7v7\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-54321b8 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"54321b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u062e\u0637\u0637 \u0627\u0644\u062c\u062f\u0648\u0649 \u0648\u0627\u0644\u0627\u0633\u062a\u0645\u0631\u0627\u0631\u064a\u0629<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4a3ccc7 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"4a3ccc7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u062a\u0642\u064a\u064a\u0645 \u062e\u0637\u0637 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0648\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u062c\u062f\u0648\u0649 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-285296c elementor-widget elementor-widget-html\" data-id=\"285296c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>\u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u0647\u064a\u0643\u0644\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/span><span>\u062e\u0637\u0637 \u0627\u0644\u0623\u0639\u0645\u0627\u0644<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0219567 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"0219567\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-6d6c487 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"6d6c487\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ar\/\u062e\u062f\u0645\u0627\u062a\/\u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629-\u0627\u0644\u0645\u0624\u0633\u0633\u064a\u0629\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7aebb3f elementor-widget elementor-widget-html\" data-id=\"7aebb3f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><circle cx=\"12\" cy=\"12\" r=\"9\"\/><circle cx=\"12\" cy=\"12\" r=\"5\"\/><circle cx=\"12\" cy=\"12\" r=\"1\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a1d7edc ca-card-t elementor-widget elementor-widget-heading\" data-id=\"a1d7edc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0627\u0644\u0645\u0624\u0633\u0633\u064a\u0629 \u0648\u0627\u0644\u0631\u0642\u0627\u0628\u0629<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3218031 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"3218031\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0641\u064a \u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a \u0628\u0646\u0647\u062c \u0645\u062e\u0635\u064e\u0651\u0635 \u0644\u0643\u0644 \u062c\u0647\u0629.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d2baba elementor-widget elementor-widget-html\" data-id=\"1d2baba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>\u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629<\/span><span>\u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629<\/span><span>\u0623\u062f\u0644\u0629 \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3ba2faf ca-gowrap elementor-widget elementor-widget-html\" data-id=\"3ba2faf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1fa41f4 e-con-full ca-cta e-flex e-con e-parent\" data-id=\"1fa41f4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-1a950cb e-con-full ca-cta-box animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"1a950cb\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-61f9b60 ca-h2 elementor-widget elementor-widget-heading\" data-id=\"61f9b60\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0627\u0637\u0644\u0628\u0648\u0627 \u0639\u0631\u0636\u064b\u0627 \u0644\u0644\u0641\u062d\u0635 \u0627\u0644\u0646\u0627\u0641\u064a \u0644\u0644\u062c\u0647\u0627\u0644\u0629 \u0627\u0644\u0645\u0627\u0644\u064a<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a07d74d ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"a07d74d\" data-element_type=\"widget\" data-e-type=\"widget\" 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