{"id":2387,"date":"2026-10-20T13:08:09","date_gmt":"2026-10-20T11:08:09","guid":{"rendered":"https:\/\/www.controlaudit.es\/?page_id=2387"},"modified":"2026-10-27T17:49:32","modified_gmt":"2026-10-27T16:49:32","slug":"%d8%aa%d9%82%d9%8a%d9%8a%d9%85-%d8%a7%d9%84%d8%b4%d8%b1%d9%83%d8%a7%d8%aa","status":"publish","type":"page","link":"https:\/\/www.controlaudit.es\/ar\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/%d8%aa%d9%82%d9%8a%d9%8a%d9%85-%d8%a7%d9%84%d8%b4%d8%b1%d9%83%d8%a7%d8%aa\/","title":{"rendered":"\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u062d\u0635\u0635"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2387\" class=\"elementor elementor-2387 elementor-33\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4a54ab6 e-con-full ca-sec ca-hero ca-left e-flex e-con e-parent\" data-id=\"4a54ab6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-dac4a12 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"dac4a12\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-5c78ebd e-con-full ca-split e-flex e-con e-parent\" data-id=\"5c78ebd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-267421b e-con-full ca-gap24 e-flex e-con e-parent\" data-id=\"267421b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9c33c79 ca-crumbs elementor-widget elementor-widget-text-editor\" data-id=\"9c33c79\" 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; \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0634\u0631\u0643\u0627\u062a<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8c08e8f elementor-widget elementor-widget-html\" data-id=\"8c08e8f\" 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-331ce93 ca-h1 ca-md ca-dot elementor-widget elementor-widget-heading\" data-id=\"331ce93\" 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\">\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u062d\u0635\u0635<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5777333 ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"5777333\" 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\u062f\u062f \u0642\u064a\u0645\u0629 \u0634\u0631\u0643\u062a\u0643\u0645 \u0623\u0648 \u0646\u0634\u0627\u0637 \u062a\u062c\u0627\u0631\u064a \u0623\u0648 \u062d\u0635\u0635 \u0645\u0639\u064a\u0646\u0629 \u0648\u0641\u0642 \u0645\u0646\u0647\u062c\u064a\u0629 \u0645\u0639\u062a\u0631\u0641 \u0628\u0647\u0627\u060c \u0648\u0627\u0641\u062a\u0631\u0627\u0636\u0627\u062a \u0645\u0648\u062b\u0642\u0629\u060c \u0648\u062a\u0642\u0631\u064a\u0631 \u064a\u0645\u0643\u0646 \u0627\u0644\u062f\u0641\u0627\u0639 \u0639\u0646\u0647 \u0623\u0645\u0627\u0645 \u0627\u0644\u0634\u0631\u0643\u0627\u0621 \u0623\u0648 \u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0646 \u0623\u0648 \u0627\u0644\u0645\u062d\u0627\u0643\u0645.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f418268 e-con-full ca-btns e-flex e-con e-parent\" data-id=\"f418268\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9321c39 ca-btn ca-red elementor-widget elementor-widget-button\" data-id=\"9321c39\" 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-9e68edd ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"9e68edd\" 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-b9c56ea elementor-widget elementor-widget-html\" data-id=\"b9c56ea\" 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>LSC (\u0627\u0644\u0645\u0648\u0627\u062f 353-355)<\/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-98ee244 e-con-full ca-sec ca-light ca-round e-flex e-con e-parent\" data-id=\"98ee244\" data-element_type=\"container\" data-e-type=\"container\" id=\"contenido\">\n\t\t<div class=\"elementor-element elementor-element-3392de1 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"3392de1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-2ccd6b8 e-con-full ca-ficha e-flex e-con e-parent\" data-id=\"2ccd6b8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-201f40e e-con-full ca-toc e-flex e-con e-parent\" data-id=\"201f40e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b8b5fce elementor-widget elementor-widget-html\" data-id=\"b8b5fce\" 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-7255e3c e-con-full ca-ficha-main ca-gap24 e-flex e-con e-parent\" data-id=\"7255e3c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-5d96158 e-con-full ca-answer animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"5d96158\" 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-315793c elementor-widget elementor-widget-html\" data-id=\"315793c\" 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>\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0647\u0648 \u062a\u0642\u062f\u064a\u0631 \u0645\u0633\u0628\u064e\u0651\u0628 \u0648\u0645\u0633\u062a\u0642\u0644 \u0644\u0642\u064a\u0645\u0629 \u0634\u0631\u0643\u0629 \u0623\u0648 \u0646\u0634\u0627\u0637 \u062a\u062c\u0627\u0631\u064a \u0623\u0648 \u062d\u0635\u0635 \u0645\u0639\u064a\u0646\u0629 \u0641\u064a \u062a\u0627\u0631\u064a\u062e \u0645\u062d\u062f\u062f. \u0648\u064a\u064f\u062d\u062a\u0627\u062c \u0625\u0644\u064a\u0647 \u0641\u064a \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0628\u064a\u0639 \u0648\u0627\u0644\u0634\u0631\u0627\u0621\u060c \u0648\u062f\u062e\u0648\u0644 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646\u060c \u0648\u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u060c \u0648\u0627\u0644\u062a\u0631\u0643\u0627\u062a\u060c \u0648\u0627\u0644\u0646\u0632\u0627\u0639\u0627\u062a \u0628\u064a\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u0621\u060c \u0648\u0627\u0644\u062f\u0639\u0627\u0648\u0649 \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629. \u0648\u064a\u0634\u062a\u0631\u0637 \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 (LSC) \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629 \u0627\u0644\u062a\u064a \u064a\u062d\u062f\u062f\u0647\u0627 \u062e\u0628\u064a\u0631 \u0645\u0633\u062a\u0642\u0644 \u064a\u0639\u064a\u0651\u0646\u0647 \u0623\u0645\u064a\u0646 \u0627\u0644\u0633\u062c\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u060c \u0639\u0646\u062f\u0645\u0627 \u0644\u0627 \u062a\u062a\u0641\u0642 \u0627\u0644\u0634\u0631\u0643\u0629 \u0648\u0627\u0644\u0634\u0631\u064a\u0643 \u0627\u0644\u0645\u0646\u0633\u062d\u0628 \u0623\u0648 \u0627\u0644\u0645\u0633\u062a\u0628\u0639\u064e\u062f (\u0627\u0644\u0645\u0648\u0627\u062f \u0645\u0646 353 \u0625\u0644\u0649 355).\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-18ab01c elementor-widget elementor-widget-html\" data-id=\"18ab01c\" 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-49e4813 elementor-widget elementor-widget-html\" data-id=\"49e4813\" 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>\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0634\u0631\u0643\u0629 \u0644\u064a\u0633 \u062a\u0637\u0628\u064a\u0642\u064b\u0627 \u0644\u0645\u0639\u0627\u062f\u0644\u0629. \u0628\u0644 \u0647\u0648 \u062a\u0642\u062f\u064a\u0631 \u0644\u0642\u064a\u0645\u0629 \u0646\u0634\u0627\u0637 \u062a\u062c\u0627\u0631\u064a \u0641\u064a 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elementor-widget-html\" data-id=\"4649e90\" 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=\"incluye\">\u0645\u0627 \u062a\u0634\u0645\u0644\u0647 \u0627\u0644\u062e\u062f\u0645\u0629<\/h2><\/div><div class=\"ca-inc\"><div><h3>\u062e\u0635\u0645 \u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629<\/h3><p>\u062a\u0648\u0642\u0639 \u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u0627\u0644\u062d\u0631\u0629 \u0644\u0644\u0646\u0634\u0627\u0637 \u0648\u062e\u0635\u0645\u0647\u0627 \u0628\u0645\u0639\u062f\u0644 \u064a\u0639\u0643\u0633 \u0645\u062e\u0627\u0637\u0631\u0647\u060c \u0645\u0639 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u0629 \u0648\u062a\u062d\u0644\u064a\u0644 \u062d\u0633\u0627\u0633\u064a\u0629 \u0627\u0644\u0645\u062a\u063a\u064a\u0631\u0627\u062a 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\u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0648\u062d\u0633\u0627\u0628 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0644\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062c\u0627\u0631\u064a\u0629 \u0641\u064a \u0623\u0642\u0631\u0628 \u062a\u0627\u0631\u064a\u062e \u0645\u0645\u0643\u0646.<\/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\u060c \u0645\u0639 \u0627\u0641\u062a\u0631\u0627\u0636\u0627\u062a \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0648\u0627\u0644\u0647\u0648\u0627\u0645\u0634 \u0648\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a.<\/li><li>\u062a\u0641\u0627\u0635\u064a\u0644 \u0627\u0644\u062f\u064a\u0646 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u0648\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u062e\u0627\u0631\u062c \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629.<\/li><li>\u062a\u0642\u062f\u064a\u0631\u0627\u062a \u0627\u0644\u0642\u064a\u0645\u0629 \u0623\u0648 \u0627\u0644\u0642\u064a\u0645 \u0627\u0644\u0633\u0648\u0642\u064a\u0629 \u0644\u0644\u0639\u0642\u0627\u0631\u0627\u062a \u0648\u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u0647\u0645\u0629 \u0627\u0644\u0623\u062e\u0631\u0649\u060c \u0625\u0646 \u0648\u064f\u062c\u062f\u062a.<\/li><li>\u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0623\u0633\u0627\u0633\u064a \u0644\u0644\u0634\u0631\u0643\u0629\u060c \u0648\u0627\u062a\u0641\u0627\u0642\u064a\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0627\u0621\u060c \u0648\u0627\u0644\u0627\u062a\u0641\u0627\u0642\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0646\u0642\u0644 \u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u062d\u0635\u0635 \u0623\u0648 \u062a\u0642\u064a\u064a\u0645\u0647\u0627.<\/li><li>\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0639\u0646 \u0627\u0644\u0639\u0645\u0644\u0627\u0621 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u064a\u0646 \u0648\u0627\u0644\u0639\u0642\u0648\u062f \u0627\u0644\u0645\u0647\u0645\u0629 \u0648\u0647\u064a\u0643\u0644 \u0627\u0644\u0642\u0648\u0649 \u0627\u0644\u0639\u0627\u0645\u0644\u0629.<\/li><\/ul><\/div><div><h3>\u0645\u0627 \u0633\u062a\u062a\u0633\u0644\u0645\u0648\u0646\u0647<\/h3><ul><li>\u062a\u0642\u0631\u064a\u0631 \u062a\u0642\u064a\u064a\u0645 \u064a\u062a\u0636\u0645\u0646 \u0627\u0644\u063a\u0631\u0636 \u0648\u0627\u0644\u062a\u0627\u0631\u064a\u062e \u0648\u0627\u0644\u0623\u0633\u0627\u0644\u064a\u0628 \u0648\u0627\u0644\u0627\u0641\u062a\u0631\u0627\u0636\u0627\u062a \u0648\u0627\u0644\u0645\u0635\u0627\u062f\u0631 \u0648\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u062e\u062a\u0627\u0645\u064a\u0629 \u0623\u0648 \u0646\u0637\u0627\u0642 \u0627\u0644\u0642\u064a\u0645\u0629.<\/li><li>\u0646\u0645\u0648\u0630\u062c \u062a\u0642\u064a\u064a\u0645 \u0645\u0639 \u062a\u062d\u0644\u064a\u0644 \u062d\u0633\u0627\u0633\u064a\u0629 \u0627\u0644\u0645\u062a\u063a\u064a\u0631\u0627\u062a \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629.<\/li><li>\u0645\u0644\u062e\u0635 \u062a\u0646\u0641\u064a\u0630\u064a \u0644\u0644\u0634\u0631\u0643\u0627\u0621 \u0623\u0648 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0623\u0648 \u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0627\u0644\u0645\u0639\u0646\u064a\u0629 \u0627\u0644\u0623\u062e\u0631\u0649.<\/li><li>\u0639\u0646\u062f \u0627\u0644\u0627\u0642\u062a\u0636\u0627\u0621\u060c \u062a\u0643\u064a\u064a\u0641 \u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0644\u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0647 \u0628\u0648\u0635\u0641\u0647 \u062a\u0642\u0631\u064a\u0631 \u062e\u0628\u0631\u0629\u060c \u0648\u0627\u0644\u0645\u0635\u0627\u062f\u0642\u0629 \u0639\u0644\u064a\u0647 \u0623\u0645\u0627\u0645 \u0627\u0644\u0645\u062d\u0643\u0645\u0629.<\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9ae8e46 elementor-widget elementor-widget-html\" data-id=\"9ae8e46\" 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-4608b6f ca-faq elementor-widget elementor-widget-accordion\" data-id=\"4608b6f\" 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-7341\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-7341\" 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 \u0623\u0641\u0636\u0644 \u0623\u0633\u0644\u0648\u0628 \u0644\u0644\u062a\u0642\u064a\u064a\u0645\u061f<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-7341\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-7341\"><p>\u064a\u062a\u0648\u0642\u0641 \u0630\u0644\u0643 \u0639\u0644\u0649 \u0627\u0644\u0646\u0634\u0627\u0637 \u0648\u0639\u0644\u0649 \u0627\u0644\u063a\u0631\u0636. \u0641\u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0625\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0644\u0629 \u0627\u0644\u0642\u0627\u062f\u0631\u0629 \u0639\u0644\u0649 \u062a\u0648\u0644\u064a\u062f \u0627\u0644\u0646\u0642\u062f\u060c \u064a\u064f\u0639\u062f\u0651 \u062e\u0635\u0645 \u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0623\u0633\u0644\u0648\u0628\u064e \u0627\u0644\u0645\u0631\u062c\u0639\u064a\u060c \u0645\u0639 \u0645\u0642\u0627\u0631\u0646\u062a\u0647 \u0628\u0645\u0636\u0627\u0639\u0650\u0641\u0627\u062a \u0627\u0644\u0633\u0648\u0642. \u0623\u0645\u0627 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0642\u0627\u0628\u0636\u0629 \u0644\u0644\u0623\u0635\u0648\u0644 \u0623\u0648 \u0630\u0627\u062a \u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0627\u0644\u0645\u062a\u0643\u0631\u0631\u0629\u060c \u0641\u0639\u0627\u062f\u0629\u064b \u0645\u0627 \u062a\u0643\u0648\u0646 \u0627\u0644\u0623\u0633\u0627\u0644\u064a\u0628 \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0639\u0644\u0649 \u0635\u0627\u0641\u064a \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u0639\u062f\u064e\u0651\u0644 \u0623\u0643\u062b\u0631 \u0645\u0644\u0627\u0621\u0645\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-7342\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-7342\" 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 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629 \u0639\u0646\u062f \u0627\u0646\u0633\u062d\u0627\u0628 \u0634\u0631\u064a\u0643\u061f<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-7342\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-7342\"><p>\u0647\u064a \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u062a\u064a \u064a\u0639\u062a\u0645\u062f\u0647\u0627 \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 \u0644\u0631\u062f \u0642\u064a\u0645\u0629 \u062d\u0635\u0629 \u0627\u0644\u0634\u0631\u064a\u0643 \u0627\u0644\u0645\u0646\u0633\u062d\u0628 \u0623\u0648 \u0627\u0644\u0645\u0633\u062a\u0628\u0639\u064e\u062f. \u0648\u0625\u0630\u0627 \u0644\u0645 \u062a\u062a\u0641\u0642 \u0627\u0644\u0634\u0631\u0643\u0629 \u0648\u0627\u0644\u0634\u0631\u064a\u0643 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0623\u0648 \u0639\u0644\u0649 \u0645\u0646 \u064a\u062c\u0628 \u0623\u0646 \u064a\u062d\u0633\u0628\u0647\u0627\u060c \u064a\u062d\u062f\u062f\u0647\u0627 \u062e\u0628\u064a\u0631 \u0645\u0633\u062a\u0642\u0644 \u064a\u0639\u064a\u0651\u0646\u0647 \u0623\u0645\u064a\u0646 \u0627\u0644\u0633\u062c\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0641\u064a \u0645\u0643\u0627\u0646 \u0627\u0644\u0645\u0642\u0631 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a (\u0627\u0644\u0645\u0627\u062f\u0629 353 \u0645\u0646 LSC).<\/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-7343\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-7343\" 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\u062e\u0628\u064a\u0631 \u0627\u0644\u0645\u0633\u062a\u0642\u0644 \u0627\u0644\u0630\u064a \u064a\u0639\u064a\u0651\u0646\u0647 \u0627\u0644\u0633\u062c\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u061f<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-7343\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-7343\"><p>\u062a\u062d\u062f\u062f \u0627\u0644\u0645\u0627\u062f\u0629 354 \u0645\u0646 \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 \u0645\u062f\u0629 \u0623\u0642\u0635\u0627\u0647\u0627 \u0634\u0647\u0631\u0627\u0646 \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u062a\u0639\u064a\u064a\u0646\u0647 \u0644\u0625\u0635\u062f\u0627\u0631 \u0627\u0644\u062a\u0642\u0631\u064a\u0631\u060c \u0627\u0644\u0630\u064a \u064a\u064f\u0628\u0644\u064e\u0651\u063a \u0639\u0646 \u0637\u0631\u064a\u0642 \u0643\u0627\u062a\u0628 \u0627\u0644\u0639\u062f\u0644 \u0625\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0629 \u0648\u0625\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u0621 \u0627\u0644\u0645\u0639\u0646\u064a\u064a\u0646\u060c \u0648\u064a\u0648\u062f\u064e\u0639 \u0641\u064a \u0627\u0644\u0633\u062c\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a.<\/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-7344\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-7344\" 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\u0646 \u064a\u062a\u062d\u0645\u0644 \u062a\u0643\u0644\u0641\u0629 \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u062e\u0628\u064a\u0631 \u0639\u0646\u062f \u0627\u0646\u0633\u062d\u0627\u0628 \u0627\u0644\u0634\u0631\u0643\u0627\u0621\u061f<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-7344\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-7344\"><p>\u0627\u0644\u0634\u0631\u0643\u0629\u060c \u0648\u0641\u0642\u064b\u0627 \u0644\u0644\u0645\u0627\u062f\u0629 355 \u0645\u0646 \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. \u0648\u0641\u064a \u062d\u0627\u0644\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u0628\u0639\u0627\u062f\u060c \u064a\u062c\u0648\u0632 \u0644\u0644\u0634\u0631\u0643\u0629 \u0623\u0646 \u062a\u062e\u0635\u0645 \u0645\u0646 \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0648\u0627\u062c\u0628 \u0631\u062f\u0647 \u0625\u0644\u0649 \u0627\u0644\u0634\u0631\u064a\u0643 \u0627\u0644\u0645\u0633\u062a\u0628\u0639\u064e\u062f \u0627\u0644\u062c\u0632\u0621\u064e \u0645\u0646 \u0627\u0644\u0623\u062a\u0639\u0627\u0628 \u0627\u0644\u0645\u062a\u0646\u0627\u0633\u0628 \u0645\u0639 \u062d\u0635\u062a\u0647 \u0641\u064a \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644.<\/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-7345\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-7345\" 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 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class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-7345\"><p>\u064a\u0633\u062a\u0628\u0639\u062f \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0630\u0644\u0643 \u0635\u0631\u0627\u062d\u0629\u064b \u0641\u064a \u0628\u0639\u0636 \u0627\u0644\u062d\u0627\u0644\u0627\u062a\u060c \u0645\u062b\u0644 \u0646\u0642\u0644 \u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u062d\u0635\u0635 \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647 \u0641\u064a \u0627\u0644\u0645\u0627\u062f\u0629 107.2.d) \u0645\u0646 \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\u060c \u0627\u0644\u062a\u064a \u062a\u0634\u062a\u0631\u0637 \u062e\u0628\u064a\u0631\u064b\u0627 \u063a\u064a\u0631 \u0645\u062f\u0642\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a. \u0648\u0628\u0635\u0641\u0629 \u0639\u0627\u0645\u0629\u060c \u0625\u0630\u0627 \u0643\u0646\u0627 \u0645\u062f\u0642\u0642\u064a \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0629\u060c \u0641\u0625\u0646\u0646\u0627 \u0646\u062d\u0644\u0644 \u062d\u0627\u0644\u0627\u062a \u0627\u0644\u062a\u0639\u0627\u0631\u0636 \u0648\u0639\u062f\u0645 \u0627\u0644\u062c\u0648\u0627\u0632 \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647\u0627 \u0641\u064a \u0642\u0627\u0646\u0648\u0646 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0642\u0628\u0644 \u0642\u0628\u0648\u0644 \u0627\u0644\u0645\u0647\u0645\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-7346\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-7346\" 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 \u064a\u0635\u0644\u062d \u0627\u0644\u062a\u0642\u064a\u064a\u0645 \u0644\u062a\u0631\u0643\u0629 \u0623\u0648 \u0644\u0647\u0628\u0629 \u062d\u0635\u0635\u061f<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-7346\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-7346\"><p>\u0646\u0639\u0645\u060c \u0628\u0648\u0635\u0641\u0647 \u0623\u0633\u0627\u0633\u064b\u0627 \u0644\u062a\u0642\u0633\u064a\u0645 \u0627\u0644\u062a\u0631\u0643\u0629 \u0628\u064a\u0646 \u0627\u0644\u0648\u0631\u062b\u0629 \u0648\u0644\u0644\u062a\u062e\u0637\u064a\u0637 \u0644\u0627\u0646\u062a\u0642\u0627\u0644 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0628\u064a\u0646 \u0627\u0644\u0623\u062c\u064a\u0627\u0644. \u0623\u0645\u0627 \u0627\u0644\u0622\u062b\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0641\u062a\u062e\u0636\u0639 \u0644\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0645\u0637\u0628\u0642\u0629\u060c \u0648\u0644\u0630\u0644\u0643 \u064a\u064f\u0633\u062a\u062d\u0633\u0646 \u062a\u0646\u0633\u064a\u0642 \u0627\u0644\u062a\u0642\u064a\u064a\u0645 \u0645\u0639 \u0627\u0644\u0645\u0633\u062a\u0634\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0644\u0644\u0639\u0627\u0626\u0644\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-7347\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-7347\" 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 \u064a\u0645\u0643\u0646 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u062a\u0642\u064a\u064a\u0645 \u0641\u064a \u062f\u0639\u0648\u0649 \u0642\u0636\u0627\u0626\u064a\u0629\u061f<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-7347\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" 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\\u0644\\u0634\\u0631\\u062d\\u0647 \\u0648\\u0627\\u0644\\u0625\\u062c\\u0627\\u0628\\u0629 \\u0639\\u0646 \\u0623\\u0633\\u0626\\u0644\\u0629 \\u0627\\u0644\\u0623\\u0637\\u0631\\u0627\\u0641 \\u0648\\u0627\\u0644\\u0645\\u062d\\u0643\\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-4a755ee elementor-widget elementor-widget-html\" data-id=\"4a755ee\" 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-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 (\u0627\u0644\u0645\u0648\u0627\u062f 107 \u0648346 \u0648348 \u0645\u0643\u0631\u0631 \u0648350 \u0648\u0645\u0646 353 \u0625\u0644\u0649 355)<\/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 (\u0627\u0644\u0645\u0648\u0627\u062f \u0645\u0646 14 \u0625\u0644\u0649 16\u060c \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629)<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2000-323\" target=\"_blank\" rel=\"noopener\">\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0645\u062f\u0646\u064a\u0629 \u0627\u0644\u0625\u0633\u0628\u0627\u0646\u064a \u0631\u0642\u0645 1\/2000 \u0627\u0644\u0645\u0624\u0631\u062e 7 \u064a\u0646\u0627\u064a\u0631 2000 (\u0627\u0644\u0645\u0627\u062f\u0629 335 \u0648\u0645\u0627 \u064a\u0644\u064a\u0647\u0627)<\/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-8d11f56 ca-rel-w elementor-widget elementor-widget-shortcode\" data-id=\"8d11f56\" 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-5ffc61a e-con-full ca-sec e-flex e-con e-parent\" data-id=\"5ffc61a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-5ec8f28 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"5ec8f28\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-74932b7 e-con-full ca-mb56 e-flex e-con e-parent\" data-id=\"74932b7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3572681 ca-eyebrow elementor-widget elementor-widget-heading\" data-id=\"3572681\" 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-fe3ff1f ca-h2 elementor-widget elementor-widget-heading\" data-id=\"fe3ff1f\" 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-c87f44f e-con-full ca-grid3 e-flex e-con e-parent\" data-id=\"c87f44f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-3b74f6e e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"3b74f6e\" 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\u0639\u0646\u0627\u064a\u0629-\u0627\u0644\u0648\u0627\u062c\u0628\u0629\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f8c897b elementor-widget elementor-widget-html\" data-id=\"f8c897b\" 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=\"11\" cy=\"11\" r=\"7\"\/><path d=\"M21 21l-4.3-4.3\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ca9168b ca-card-t elementor-widget elementor-widget-heading\" data-id=\"ca9168b\" 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\u0641\u062d\u0635 \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u0646\u0627\u0641\u064a \u0644\u0644\u062c\u0647\u0627\u0644\u0629<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b5cfa84 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"b5cfa84\" 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\u062d\u0644\u064a\u0644 \u0634\u0627\u0645\u0644 \u0641\u064a \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0628\u064a\u0639 \u0648\u0627\u0644\u0634\u0631\u0627\u0621 \u0648\u0625\u0639\u0627\u062f\u0629 \u0647\u064a\u0643\u0644\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-872ce14 elementor-widget elementor-widget-html\" data-id=\"872ce14\" 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\u0641\u062d\u0635 \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u0646\u0627\u0641\u064a \u0644\u0644\u062c\u0647\u0627\u0644\u0629<\/span><span>\u0627\u0644\u0641\u062d\u0635 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0646\u0627\u0641\u064a \u0644\u0644\u062c\u0647\u0627\u0644\u0629<\/span><span>\u0627\u0644\u0641\u062d\u0635 \u0627\u0644\u0639\u0645\u0627\u0644\u064a \u0627\u0644\u0646\u0627\u0641\u064a \u0644\u0644\u062c\u0647\u0627\u0644\u0629<\/span><span>\u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0648\u0645\u0643\u0627\u062a\u0628 \u0627\u0644\u0639\u0627\u0626\u0644\u0627\u062a (family offices)<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-03ac069 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"03ac069\" 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-ac03143 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"ac03143\" 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-1f0522d elementor-widget elementor-widget-html\" data-id=\"1f0522d\" 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-f6b6db5 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"f6b6db5\" 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-cb956a8 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"cb956a8\" 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-c845eaa elementor-widget elementor-widget-html\" data-id=\"c845eaa\" 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-3c98229 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"3c98229\" 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-60a357f e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"60a357f\" 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-007b939 elementor-widget elementor-widget-html\" data-id=\"007b939\" 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-aa02165 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"aa02165\" 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-f1f3df5 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"f1f3df5\" 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-c437536 elementor-widget elementor-widget-html\" data-id=\"c437536\" 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 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animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"b39d9c2\" 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-298836b ca-h2 elementor-widget elementor-widget-heading\" data-id=\"298836b\" 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\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0634\u0631\u0643\u0627\u062a<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5639dec ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"5639dec\" 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>\u0623\u062e\u0628\u0631\u0648\u0646\u0627 \u0628\u062d\u0627\u0644\u062a\u0643\u0645 \u0648\u0633\u064a\u062a\u0648\u0627\u0635\u0644 \u0645\u0639\u0643\u0645 \u0623\u062d\u062f \u0645\u062f\u0642\u0642\u064a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a Controlaudit.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-94e1e5d e-con-full ca-btns ca-center e-flex e-con e-parent\" data-id=\"94e1e5d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8d88701 ca-btn ca-white elementor-widget elementor-widget-button\" data-id=\"8d88701\" 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 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\u0648\u0627\u0644\u0634\u0631\u0627\u0621 \u0648\u0627\u0646\u0633\u062d\u0627\u0628 \u0627\u0644\u0634\u0631\u0643\u0627\u0621 \u0648\u0627\u0644\u062a\u0631\u0643\u0627\u062a \u0648\u0627\u0644\u062f\u0639\u0627\u0648\u0649 \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629\u060c \u0628\u0623\u0633\u0644\u0648\u0628\u064e\u064a \u062e\u0635\u0645 \u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u0648\u0627\u0644\u0645\u0636\u0627\u0639\u0650\u0641\u0627\u062a.<\/p>\n","protected":false},"author":1,"featured_media":766,"parent":2367,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":"","_elementor_version":"4.3.4","_wp_page_template":"elementor_header_footer"},"class_list":["post-2387","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - 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