{"id":12322,"date":"2021-08-11T11:51:08","date_gmt":"2021-08-11T06:21:08","guid":{"rendered":"https:\/\/learnsteer.sasnaka.org\/commerce\/?p=12322"},"modified":"2021-09-03T12:05:26","modified_gmt":"2021-09-03T06:35:26","slug":"12-09","status":"publish","type":"post","link":"https:\/\/learnsteer.sasnaka.org\/commerce\/12-09\/","title":{"rendered":"12.09. (SLFRS 16)\u00a0 &#8211; \u0d9a\u0dbd\u0dca\u0db6\u0daf\u0dd4"},"content":{"rendered":"\r\n<div class=\"wp-block-buttons aligncenter is-layout-flex wp-block-buttons-is-layout-flex\">\r\n<div class=\"wp-block-button is-style-shadow\"><a class=\"wp-block-button__link\" style=\"border-radius: 15px\" href=\"https:\/\/drive.google.com\/uc?id=11-RNMkAhCG17FJrbvdBufnwvLQWpHiTV&amp;export=download\" target=\"_blank\" rel=\"noreferrer noopener\">\u0db4\u0dcf\u0da9\u0db8\u0dda \u0dc3\u0da7\u0dc4\u0db1 Download \u0d9a\u0dbb\u0d9c\u0db1\u0dca\u0db1.<\/a><\/div>\r\n<\/div>\r\n\r\n\r\n\r\n<p>&nbsp;<\/p>\r\n<p style=\"text-align: center\"><span style=\"font-size: 24pt\"><strong>\u0dc1\u0dca\u200d\u0dbb\u0dd3 \u0dbd\u0d82\u0d9a\u0dcf \u0db8\u0dd6\u0dbd\u0dca\u200d\u0dba \u0dc0\u0dcf\u0dbb\u0dca\u0dae\u0dcf\u0d9a\u0dbb\u0dab \u0db4\u0dca\u200d\u0dbb\u0db8\u0dd2\u0dad 16 (<\/strong><strong>SLFRS 16)\u00a0 &#8211; \u0d9a\u0dbd\u0dca\u0db6\u0daf\u0dd4<\/strong><\/span><\/p>\r\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-12921 aligncenter\" src=\"https:\/\/learnsteer.sasnaka.org\/commerce\/wp-content\/uploads\/sites\/12\/2021\/08\/20943965-292x300.jpg\" alt=\"\" width=\"364\" height=\"374\" srcset=\"https:\/\/learnsteer.sasnaka.org\/commerce\/wp-content\/uploads\/sites\/12\/2021\/08\/20943965-292x300.jpg 292w, https:\/\/learnsteer.sasnaka.org\/commerce\/wp-content\/uploads\/sites\/12\/2021\/08\/20943965-995x1024.jpg 995w, https:\/\/learnsteer.sasnaka.org\/commerce\/wp-content\/uploads\/sites\/12\/2021\/08\/20943965-768x790.jpg 768w, https:\/\/learnsteer.sasnaka.org\/commerce\/wp-content\/uploads\/sites\/12\/2021\/08\/20943965-1493x1536.jpg 1493w, https:\/\/learnsteer.sasnaka.org\/commerce\/wp-content\/uploads\/sites\/12\/2021\/08\/20943965-150x154.jpg 150w, https:\/\/learnsteer.sasnaka.org\/commerce\/wp-content\/uploads\/sites\/12\/2021\/08\/20943965-300x309.jpg 300w, https:\/\/learnsteer.sasnaka.org\/commerce\/wp-content\/uploads\/sites\/12\/2021\/08\/20943965-696x716.jpg 696w, https:\/\/learnsteer.sasnaka.org\/commerce\/wp-content\/uploads\/sites\/12\/2021\/08\/20943965-1068x1099.jpg 1068w, https:\/\/learnsteer.sasnaka.org\/commerce\/wp-content\/uploads\/sites\/12\/2021\/08\/20943965-408x420.jpg 408w\" sizes=\"(max-width: 364px) 100vw, 364px\" \/><\/p>\r\n<p>\u0d91\u0d9a\u0dca \u0db4\u0dcf\u0dbb\u0dca\u0dc1\u0dc0\u0dba\u0d9a\u0dca \u0dc0\u0dd2\u0dc3\u0dd2\u0db1\u0dca \u0dad\u0dc0\u0dad\u0dca \u0db4\u0dcf\u0dbb\u0dca\u0dc1\u0dc0\u0dba\u0d9a\u0da7 \u0dc0\u0dad\u0dca\u0d9a\u0db8\u0d9a\u0dca \u0d9a\u0dd4\u0dbd\u0dd2\u0dba\u0da7 \u0dbd\u0db6\u0dcf \u0daf\u0dd3\u0db8\u0dda \u0d9c\u0dd2\u0dc0\u0dd2\u0dc3\u0dd4\u0db8\u0d9a\u0dca \u0dc3\u0dbb\u0dbd\u0dc0 \u0d9a\u0dbd\u0dca\u0db6\u0daf\u0dca\u0daf\u0d9a\u0dca \u0dbd\u0dd9\u0dc3 \u0dc4\u0dd0\u0db3\u0dd2\u0db1\u0dca\u0dc0\u0dda. \u0db8\u0dda \u0dc3\u0db3\u0dc4\u0dcf \u0db4\u0dcf\u0dbb\u0dca\u0dc1\u0dc0 \u0daf\u0dd9\u0d9a\u0d9a\u0dca \u0dc3\u0dc4\u0db7\u0dcf\u0d9c\u0dd3 \u0dc0\u0dda. \u0d91\u0db1\u0db8\u0dca,<\/p>\r\n<ul>\r\n<li style=\"list-style-type: none\">\r\n<ul style=\"list-style-type: disc\">\r\n<li>\u0d9a\u0dbd\u0dca\u0db6\u0daf\u0dd4 \u0daf\u0dd3\u0db8\u0db1\u0dcf\u0d9a\u0dbb\u0dd4<\/li>\r\n<li>\u0d9a\u0dbd\u0dca\u0db6\u0daf\u0dd4 \u0d9c\u0dd0\u0db1\u0dd4\u0db8\u0dca\u0d9a\u0dbb\u0dd4<\/li>\r\n<\/ul>\r\n<\/li>\r\n<\/ul>\r\n<p><span style=\"color: #000000;font-size: 14pt\"><strong>\u0db7\u0dcf\u0dc0\u0dd2\u0dad \u0d85\u0dba\u0dd2\u0dad\u0dd2\u0dba \u0d87\u0dad\u0dd2 \u0dc0\u0dad\u0dca\u0d9a\u0db8\u0d9a \u0db4\u0dd2\u0dbb\u0dd2\u0dc0\u0dd0\u0dba \u0db4\u0dc4\u0dad \u0d85\u0dba\u0dd2\u0dad\u0db8\u0dba\u0db1\u0dca\u0d9c\u0dd9\u0db1\u0dca \u0dc3\u0d9a\u0dc3\u0dca \u0dc0\u0dda.<\/strong><\/span><\/p>\r\n<table style=\"border-collapse: collapse;width: 99.569%\">\r\n<tbody>\r\n<tr>\r\n<td style=\"width: 62.069%\">\u0db8\u0dd6\u0dbd\u0dd2\u0d9a \u0d9c\u0dd9\u0dc0\u0dd3\u0db8<\/td>\r\n<td style=\"width: 44.631%\">xxx<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"width: 62.069%\">\u0dc3\u0dd8\u0da2\u0dd4 \u0d9c\u0dd9\u0dc0\u0dd3\u0db8\u0dca<\/td>\r\n<td style=\"width: 44.631%\">xxx<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"width: 62.069%\">\u0d9a\u0dbd\u0dca\u0db6\u0daf\u0dd4 \u0dc0\u0d9c\u0d9a\u0dd3\u0db8<\/td>\r\n<td style=\"width: 44.631%\">xxx<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"width: 62.069%\">\u0da2\u0dd3\u0dc0 \u0d9a\u0dcf\u0dbd\u0dba \u0d85\u0dc0\u0dc3\u0dcf\u0db1\u0dba\u0dda \u0d9c\u0dbd\u0dc0\u0dcf \u0d89\u0dc0\u0dad\u0dca \u0d9a\u0dd2\u0dbb\u0dd3\u0db8\u0dda \u0db4\u0dd2\u0dbb\u0dd2\u0dc0\u0dd0\u0dba\u0dda <span style=\"color: #000000\">\u0dc0\u0dbb\u0dca\u0dad\u0db8\u0dcf\u0db1 \u0d85\u0d9c\u0dba<\/span><\/td>\r\n<td style=\"width: 44.631%\"><span style=\"text-decoration: underline\">xxx<\/span><\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"width: 62.069%\">\u00a0<\/td>\r\n<td style=\"width: 44.631%\"><strong>xxx<\/strong><\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<p>&nbsp;<\/p>\r\n<p><span style=\"color: #ff0000\">\u0dc0\u0dad\u0dca\u0d9a\u0db8\u0dda \u0db4\u0dd2\u0dbb\u0dd2\u0dc0\u0dd0\u0dba \u0dbd\u0dd9\u0dc3 \u0dc3\u0dbd\u0d9a\u0db1\u0dd4\u0dba\u0dda \u0dc3\u0dcf\u0db0\u0dcf\u0dbb\u0dab \u0d85\u0d9c\u0dba \u0dc4\u0ddd \u0d9c\u0dd9\u0dc0\u0dd3\u0db8\u0dca \u0dc0\u0dbd \u0dc0\u0dbb\u0dca\u0dad\u0db8\u0dcf\u0db1 \u0d85\u0d9c\u0dba\u0dd9\u0db1\u0dca \u0d85\u0da9\u0dd4 \u0d85\u0d9c\u0dba\u0dba\u0dd2.<\/span><\/p>\r\n<p><span style=\"font-size: 14pt;color: #000080\"><strong>\u0d9a\u0dbd\u0dca\u0db6\u0daf\u0dd4 \u0dc0\u0d9c\u0d9a\u0dd3\u0db8<\/strong><\/span><\/p>\r\n<p>\u0d9a\u0dbd\u0dca\u0db6\u0daf\u0dd4 \u0dc0\u0d9c\u0d9a\u0dd3\u0db8 \u0dbd\u0dd9\u0dc3 \u0dc4\u0db3\u0dd4\u0db1\u0dcf\u0d9c\u0db1\u0dca\u0db1\u0dda \u0db8\u0dd6\u0dbd\u0dd2\u0d9a \u0d9c\u0dd9\u0dc0\u0dd3\u0db8\u0dca \u0dc4\u0dcf \u0dc3\u0dd8\u0da2\u0dd4 \u0d9c\u0dd9\u0dc0\u0dd3\u0db8\u0dca \u0dc4\u0dd0\u0dbb \u0dab\u0dba\u0dc4\u0dd2\u0db8\u0dd2\u0da7 \u0d9c\u0dd9\u0dc0\u0db1 \u0d9a\u0dbd\u0dca\u0db6\u0daf\u0dd4 \u0d9c\u0dd9\u0dc0\u0dd3\u0db8\u0dca \u0dc0\u0dbd \u0dc0\u0dbb\u0dca\u0dad\u0db8\u0dcf\u0db1 \u0d85\u0d9c\u0dba\u0dba\u0dd2.<\/p>\r\n<ul>\r\n<li>\u0dc0\u0dad\u0dca\u0d9a\u0db8 \u0d9c\u0dd0\u0db1\u0dd3\u0db8\u0dda\u0daf\u0dd3 \u0d9a\u0dbb\u0db1 \u0db8\u0dd6\u0dbd\u0dd2\u0d9a \u0d9c\u0dd9\u0dc0\u0dd3\u0db8<\/li>\r\n<\/ul>\r\n<p><strong>\u00a0 \u00a0\u0db7\u0dcf\u0dc0\u0dd2\u0dad \u0d85\u0dba\u0dd2\u0dad\u0dd2\u0dba \u0dc3\u0dc4\u0dd2\u0dad \u0dc0\u0dad\u0dca\u0d9a\u0db8\u0dca \u0d9c\u0dd2\u0dab\u0dd4\u0db8 \u0dc4\u0dbb\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong><\/p>\r\n<p><strong>\u00a0 \u00a0 \u0db8\u0dd4\u0daf\u0dbd\u0dca \u0db4\u0dcf\u0dbd\u0db1 \u0d9c\u0dd2\u0dab\u0dd4\u0db8\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u0db6\u0dd0\u0dbb<\/strong><strong>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/strong><\/p>\r\n<p>&nbsp;<\/p>\r\n<ul>\r\n<li>\u0dc0\u0dad\u0dca\u0d9a\u0db8 \u0d9c\u0dd0\u0db1\u0dd3\u0db8\u0dda\u0daf\u0dd3 \u0d9a\u0dbb\u0db1 \u0dc3\u0dd8\u0da2\u0dd4 \u0d9c\u0dd9\u0dc0\u0dd3\u0db8<\/li>\r\n<\/ul>\r\n<p><strong>\u00a0 \u00a0\u0db7\u0dcf\u0dc0\u0dd2\u0dad \u0d85\u0dba\u0dd2\u0dad\u0dd2\u0dba \u0dc3\u0dc4\u0dd2\u0dad \u0dc0\u0dad\u0dca\u0d9a\u0db8\u0dca \u0d9c\u0dd2\u0dab\u0dd4\u0db8 \u0dc4\u0dbb<\/strong><strong>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0<\/strong><\/p>\r\n<p><strong>\u00a0 \u00a0 \u00a0\u0db8\u0dd4\u0daf\u0dbd\u0dca \u0db4\u0dcf\u0dbd\u0db1 \u0d9c\u0dd2\u0dab\u0dd4\u0db8\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u0db6\u0dd0\u0dbb<\/strong><strong>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0<\/strong><\/p>\r\n<p>&nbsp;<\/p>\r\n<ul>\r\n<li>\u0d86\u0dbb\u0db8\u0dca\u0db7\u0d9a \u0d9a\u0dbd\u0dca\u0db6\u0daf\u0dd4 \u0dc0\u0d9c\u0d9a\u0dd3\u0db8<\/li>\r\n<\/ul>\r\n<p><strong>\u00a0 \u0db7\u0dcf\u0dc0\u0dd2\u0dad \u0d85\u0dba\u0dd2\u0dad\u0dd2\u0dba \u0d87\u0dad\u0dd2 \u0dc0\u0dad\u0dca\u0d9a\u0db8\u0dca \u0d9c\u0dd2\u0dab\u0dd4\u0db8 \u0dc4\u0dbb \u00a0<\/strong><strong>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0<\/strong><\/p>\r\n<p><strong>\u00a0 \u00a0\u0d9a\u0dbd\u0dca\u0db6\u0daf\u0dd4 \u0dab\u0dba\u0dc4\u0dd2\u0db8\u0dd2 \u0d9c\u0dd2\u0dab\u0dd4\u0db8\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u0db6\u0dd0\u0dbb<\/strong><strong>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/strong><\/p>\r\n<p>&nbsp;<\/p>\r\n<ul>\r\n<li>\u0dc0\u0dcf\u0dbb\u0dca\u0dc2\u0dd2\u0d9a \u0d9a\u0dbd\u0dca\u0db6\u0daf\u0dd4 \u0dc0\u0dcf\u0dbb\u0dd2\u0d9a\u0dba<\/li>\r\n<\/ul>\r\n<p><strong>\u00a0 \u0d9a\u0dbd\u0dca\u0db6\u0daf\u0dd4 \u0dab\u0dba\u0dc4\u0dd2\u0db8\u0dd2 \u0d9c\u0dd2\u0dab\u0dd4\u0db8\u00a0 \u0dc4\u0dbb<\/strong><strong>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0<\/strong><\/p>\r\n<p><strong>\u00a0 \u00a0\u0db8\u0dd4\u0daf\u0dbd\u0dca \u0db4\u0dcf\u0dbd\u0db1 \u0d9c\u0dd2\u0dab\u0dd4\u0db8\u00a0 \u00a0 \u00a0 \u00a0\u0db6\u0dd0\u0dbb<\/strong><strong>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0<\/strong><\/p>\r\n<p>&nbsp;<\/p>\r\n<ul>\r\n<li>\u0dc0\u0dcf\u0dbb\u0dca\u0dc2\u0dd2\u0d9a \u0d9a\u0dbd\u0dca\u0db6\u0daf\u0dd4 \u0db4\u0ddc\u0dbd\u0dd2\u0dba<\/li>\r\n<\/ul>\r\n<p><strong>\u00a0 \u00a0\u0d9a\u0dbd\u0dca\u0db6\u0daf\u0dd4 \u0db4\u0ddc\u0dbd\u0dd3 \u0d9c\u0dd2\u0dab\u0dd4\u0db8\u00a0 \u0dc4\u0dbb <\/strong><strong>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/strong><\/p>\r\n<p><strong>\u00a0 \u00a0 \u0d9a\u0dbd\u0dca\u0db6\u0daf\u0dd4 \u0dab\u0dba\u0dc4\u0dd2\u0db8\u0dd2 \u0d9c\u0dd2\u0dab\u0dd4\u0db8\u00a0 \u00a0\u0db6\u0dd0\u0dbb<\/strong><strong>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0<\/strong><\/p>\r\n<p>&nbsp;<\/p>\r\n<p><span style=\"font-size: 14pt;color: #000080\"><strong>\u0db7\u0dcf\u0dc0\u0dd2\u0dad \u0d85\u0dba\u0dd2\u0dad\u0dd2\u0dba \u0dc3\u0dc4\u0dd2\u0dad \u0dc0\u0dad\u0dca\u0d9a\u0db8\u0dca \u0d9a\u0dca\u0dc2\u0dba \u0d9a\u0dd2\u0dbb\u0dd3\u0db8<\/strong><\/span><\/p>\r\n<ul>\r\n<li>\u0d9a\u0dbd\u0dca\u0db6\u0daf\u0dd4 \u0d9a\u0dcf\u0dbd \u0dc3\u0dd3\u0db8\u0dcf\u0dc0 \u0d85\u0dc0\u0dc3\u0dcf\u0db1\u0dba\u0dda \u0dc0\u0dad\u0dca\u0d9a\u0db8\u0dda \u0d85\u0dba\u0dd2\u0dad\u0dd2\u0dba \u0d9c\u0dd0\u0db1\u0dd4\u0db8\u0dca\u0d9a\u0dbb\u0dd4\u0da7 \u0dc4\u0dd2\u0db8\u0dd2\u0dc0\u0dda \u0db1\u0db8\u0dca \u0dc0\u0dad\u0dca\u0d9a\u0db8\u0dda \u0db5\u0dbd\u0daf\u0dcf\u0dba\u0dd3 \u0da2\u0dd3\u0dc0 \u0d9a\u0dcf\u0dbd\u0dba \u0db8\u0dad \u0d9a\u0dca\u0dc2\u0dba \u0d9a\u0dbb\u0dba\u0dd2.<\/li>\r\n<li>\u0d9a\u0dbd\u0dca\u0db6\u0daf\u0dd4 \u0d9a\u0dcf\u0dbd \u0dc3\u0dd3\u0db8\u0dcf\u0dc0 \u0d85\u0dc0\u0dc3\u0dcf\u0db1\u0dba\u0dda \u0dc0\u0dad\u0dca\u0d9a\u0db8\u0dda \u0d85\u0dba\u0dd2\u0dad\u0dd2\u0dba \u0d9c\u0dd0\u0db1\u0dd4\u0db8\u0dca\u0d9a\u0dbb\u0dd4\u0da7 \u0dc4\u0dd2\u0db8\u0dd2\u0db1\u0ddc\u0dc0\u0dda \u0db1\u0db8\u0dca \u0dc0\u0dad\u0dca\u0d9a\u0db8\u0dda \u0db5\u0dbd\u0daf\u0dcf\u0dba\u0dd3 \u0da2\u0dd3\u0dc0 \u0d9a\u0dcf\u0dbd\u0dba\u0dad\u0dca, \u0d9a\u0dbd\u0dca\u0db6\u0daf\u0dd4 \u0d9a\u0dcf\u0dbd \u0dc3\u0dd3\u0db8\u0dcf\u0dc0\u0dad\u0dca \u0dba\u0db1 \u0daf\u0dd9\u0d9a\u0dd9\u0db1\u0dca \u0d85\u0da9\u0dd4 \u0d85\u0d9c\u0dba\u0da7 \u0d85\u0db1\u0dd4\u0dc0 \u0d9a\u0dca\u0dc2\u0dba \u0d9a\u0dbb\u0dba\u0dd2.<\/li>\r\n<\/ul>\r\n<p>&nbsp;<\/p>\r\n<p><span style=\"color: #000080;font-size: 14pt\"><strong>\u0d9a\u0dbd\u0dca\u0db6\u0daf\u0dd4 \u0dab\u0dba\u0dc4\u0dd2\u0db8\u0dd2 \u0dc1\u0dda\u0dc2\u0dba \u0db8\u0dd6\u0dbd\u0dca\u200d\u0dba \u0dad\u0dad\u0dca\u0dc0 \u0db4\u0dca\u200d\u0dbb\u0d9a\u0dcf\u0dc1\u0db1\u0dba\u0dda \u0daf\u0dd0\u0d9a\u0dca\u0dc0\u0dd3\u0db8<\/strong><\/span><\/p>\r\n<ul>\r\n<li><strong>\u0da2\u0d82\u0d9c\u0db8 \u0dc0\u0d9c\u0d9a\u0dd3\u0db8 \u0dc3\u0da7\u0dc4\u0db1\u0dca \u0d9a\u0dd2\u0dbb\u0dd3\u0db8<\/strong><\/li>\r\n<\/ul>\r\n<table style=\"border-collapse: collapse;width: 100.075%\">\r\n<tbody>\r\n<tr>\r\n<td style=\"width: 50%\">\u0d89\u0daf\u0dd2\u0dbb\u0dd2 \u0dc0\u0dc3\u0dbb\u0dda \u0d9a\u0dbd\u0dca\u0db6\u0daf\u0dd4 \u0dc0\u0dcf\u0dbb\u0dd2\u0d9a\u0dba<\/td>\r\n<td style=\"width: 68.4573%\">xxx<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"width: 50%\">\u0d8a\u0dc5\u0d9f\/\u0d89\u0daf\u0dd2\u0dbb\u0dd2 \u0dc0\u0dc3\u0dbb\u0dda \u0d9a\u0dbd\u0dca\u0db6\u0daf\u0dd4 \u0db4\u0ddc\u0dbd\u0dd2\u0dba<\/td>\r\n<td style=\"width: 68.4573%\"><span style=\"text-decoration: underline\">(xxx)<\/span><\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"width: 50%\">\u0d9a\u0dbd\u0dca\u0db6\u0daf\u0dd4 \u0dab\u0dba\u0dc4\u0dd2\u0db8\u0dd2 \u0da2\u0d82\u0d9c\u0db8 \u0dc0\u0d9c\u0d9a\u0dd3\u0db8<\/td>\r\n<td style=\"width: 68.4573%\"><strong>xxx<\/strong><\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<p>&nbsp;<\/p>\r\n<ul>\r\n<li><strong>\u0da2\u0d82\u0d9c\u0db8 \u0db1\u0ddc\u0dc0\u0db1 \u0dc0\u0d9c\u0d9a\u0dd3\u0db8 \u0dc3\u0da7\u0dc4\u0db1\u0dca \u0d9a\u0dd2\u0dbb\u0dd3\u0db8<\/strong><\/li>\r\n<\/ul>\r\n<table style=\"border-collapse: collapse;width: 100.144%\">\r\n<tbody>\r\n<tr>\r\n<td style=\"width: 50%\">\u0dc0\u0dc3\u0dbb \u0d85\u0d9c \u0d9a\u0dbd\u0dca\u0db6\u0daf\u0dd4 \u0dab\u0dba\u0dc4\u0dd2\u0db8\u0dd2 \u0dc1\u0dda\u0dc2\u0dba<\/td>\r\n<td style=\"width: 67.6137%\">xxx<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"width: 50%\">\u0da2\u0d82\u0d9c\u0db8 \u0d9a\u0dbd\u0dca\u0db6\u0daf\u0dd4 \u0dc0\u0d9c\u0d9a\u0dd3\u0db8<\/td>\r\n<td style=\"width: 67.6137%\"><span style=\"text-decoration: underline\">(xxx)<\/span><\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"width: 50%\">\u0da2\u0d82\u0d9c\u0db8 \u0db1\u0ddc\u0dc0\u0db1 \u0d9a\u0dbd\u0dca\u0db6\u0daf\u0dd4 \u0dc0\u0d9c\u0d9a\u0dd3\u0db8<\/td>\r\n<td style=\"width: 67.6137%\"><strong>xxx<\/strong><\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<p>&nbsp;<\/p>\r\n<p><em><strong>\u0d8b\u0daf\u0dcf<\/strong><\/em><strong> :<\/strong><\/p>\r\n<p>\u0dc3\u0db8\u0dcf\u0d9c\u0db8\u0d9a\u0dca \u0d9a\u0dbd\u0dca\u0db6\u0daf\u0dd4 \u0db4\u0daf\u0db1\u0db8\u0da7 \u0dba\u0db1\u0dca\u0dad\u0dca\u200d\u0dbb\u0dba\u0d9a\u0dca \u0db8\u0dd2\u0dbd\u0daf\u0dd3 \u0d9c\u0db1\u0dd3.(\u0dc0\u0dad\u0dca\u0d9a\u0db8\u0dda \u0d85\u0dba\u0dd2\u0dad\u0dd2\u0dba \u0d9c\u0dd9\u0dc0\u0dd3\u0db8\u0dca \u0d85\u0dc0\u0dc3\u0dcf\u0db1\u0dba\u0dda \u0d9c\u0dd0\u0db1\u0dd4\u0db8\u0dca\u0d9a\u0dbb\u0dd4\u0da7 \u0db8\u0dcf\u0dbb\u0dd4\u0dc0\u0dda) \u0d92 \u0dc3\u0db8\u0dca\u0db6\u0db1\u0dca\u0daf\u0dc0 \u0db4\u0dc4\u0dad \u0dad\u0ddc\u0dbb\u0dad\u0dd4\u0dbb\u0dd4 \u0dc3\u0db4\u0dba\u0dba\u0dd2.<\/p>\r\n<table style=\"border-collapse: collapse;width: 100%;height: 125px\">\r\n<tbody>\r\n<tr style=\"height: 25px\">\r\n<td style=\"width: 67.5287%;height: 25px\">\u0db8\u0dd6\u0dbd\u0dd2\u0d9a \u0d9c\u0dd9\u0dc0\u0dd2\u0db8<\/td>\r\n<td style=\"width: 33.8099%;height: 25px\">\u0dbb\u0dd4. 100 000<\/td>\r\n<\/tr>\r\n<tr style=\"height: 25px\">\r\n<td style=\"width: 67.5287%;height: 25px\">\u0d9a\u0dbd\u0dca\u0db6\u0daf\u0dd4 \u0d9c\u0dd9\u0dc0\u0dd3\u0db8\u0dca \u0dc0\u0dbd \u0dc0\u0dbb\u0dca\u0dad\u0db8\u0dcf\u0db1 \u0d85\u0d9c\u0dba<\/td>\r\n<td style=\"width: 33.8099%;height: 25px\">\u0dbb\u0dd4. 248 600<\/td>\r\n<\/tr>\r\n<tr style=\"height: 25px\">\r\n<td style=\"width: 67.5287%;height: 25px\">\u0dc3\u0dd1\u0db8 \u0dc0\u0dc3\u0dbb\u0d9a\u0dca \u0d85\u0dc0\u0dc3\u0dcf\u0db1\u0dba\u0dda\u0daf\u0dd3\u0db8 \u0dc0\u0dc3\u0dbb 3 \u0d9a\u0dca \u0daf\u0d9a\u0dca\u0dc0\u0dcf \u0d9c\u0dd9\u0dc0\u0dd2\u0dba \u0dba\u0dd4\u0dad\u0dd4 \u0dc0\u0dcf\u0dbb\u0dd2\u0d9a\u0dba\u0dda \u0dc0\u0da7\u0dd2\u0db1\u0dcf\u0d9a\u0db8<\/td>\r\n<td style=\"width: 33.8099%;height: 25px\">\u0dbb\u0dd4 .100 000<\/td>\r\n<\/tr>\r\n<tr style=\"height: 25px\">\r\n<td style=\"width: 67.5287%;height: 25px\">\u0db5\u0dbd\u0daf\u0dcf\u0dba\u0dd3 \u0da2\u0dd3\u0dc0\u0d9a\u0dcf\u0dbd\u0dba<\/td>\r\n<td style=\"width: 33.8099%;height: 25px\">4 \u0dc0\u0dc3\u0dbb<\/td>\r\n<\/tr>\r\n<tr style=\"height: 25px\">\r\n<td style=\"width: 67.5287%;height: 25px\">\u0d9c\u0db8\u0dca\u200d\u0dba \u0db4\u0ddc\u0dbd\u0dd3 \u0d85\u0db1\u0dd4\u0db4\u0dcf\u0dad\u0dba<\/td>\r\n<td style=\"width: 33.8099%;height: 25px\">10%<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<p style=\"padding-left: 40px\">\u00a0<\/p>\r\n<p><strong>\u0d85\u0dc0\u0dc1\u0dca\u200d\u0dba \u0dc0\u0db1\u0dca\u0db1\u0dda<\/strong><strong>,<\/strong><\/p>\r\n<ul>\r\n<li style=\"list-style-type: none\">\r\n<ul style=\"list-style-type: disc\">\r\n<li>\u0db8\u0dd6\u0dbd\u0dca\u200d\u0dba \u0db4\u0dca\u200d\u0dbb\u0d9a\u0dcf\u0dc1\u0db1 \u0d8b\u0daf\u0dd8\u0dad \u0daf\u0dd0\u0d9a\u0dca\u0dc0\u0dd3\u0db8<\/li>\r\n<\/ul>\r\n<\/li>\r\n<\/ul>\r\n<p>&nbsp;<\/p>\r\n<p><strong>\u0db4\u0dd2\u0dc5\u0dd2\u0dad\u0dd4\u0dbb\u0dd4<\/strong><\/p>\r\n<p>\u0db8\u0dd6\u0dbd\u0dca\u200d\u0dba \u0db4\u0dca\u200d\u0dbb\u0d9a\u0dcf\u0dc1\u0db1 \u0d8b\u0daf\u0dd8\u0dad,<\/p>\r\n<p>\u00a0\u00a0\u00a0 \u0db0\u0dcf\u0dbb\u0dab \u0d85\u0d9c\u0dba\u00a0 \u0dbb\u0dd4. 261 450<\/p>\r\n<p>\u00a0\u00a0\u00a0 \u0da2\u0d82\u0d9c\u0db8 \u0dc0\u0d9c\u0d9a\u0dd3\u0db8 \u0dbb\u0dd4. 82 654<\/p>\r\n<p>\u00a0\u00a0\u00a0 \u0da2\u0d82\u0d9c\u0db8 \u0db1\u0ddc\u0dc0\u0db1 \u0dc0\u0d9c\u0d9a\u0dd3\u0db8 \u0dbb\u0dd4. 90 806<\/p>\r\n<p>&nbsp;<\/p>\r\n<p><strong>\u0db4\u0dd9\u0dbb \u0dc0\u0dd0\u0da9<\/strong><\/p>\r\n<p>\u0dc0\u0dad\u0dca\u0d9a\u0db8\u0dda \u0db4\u0dd2\u0dbb\u0dd2\u0dc0\u0dd0\u0dba \u0dc3\u0dd9\u0dc0\u0dd3\u0db8,<\/p>\r\n<table style=\"border-collapse: collapse;width: 98.8518%\">\r\n<tbody>\r\n<tr>\r\n<td style=\"width: 36.9253%\">\u0db8\u0dd6\u0dbd\u0dd2\u0d9a \u0d9c\u0dd9\u0dc0\u0dd2\u0db8<\/td>\r\n<td style=\"width: 90.8661%\">\u0dbb\u0dd4. 100 000<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"width: 36.9253%\">\u0d9a\u0dbd\u0dca\u0db6\u0daf\u0dd4 \u0d9c\u0dd9\u0dc0\u0dd3\u0db8\u0dca \u0dc0\u0dbd \u0dc0\u0dbb\u0dca\u0dad\u0db8\u0dcf\u0db1 \u0d85\u0d9c\u0dba<\/td>\r\n<td style=\"width: 90.8661%\">\u0dbb\u0dd4. <u>248 600<\/u><\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"width: 36.9253%\">\u0db4\u0dd2\u0dbb\u0dd2\u0dc0\u0dd0\u0dba<\/td>\r\n<td style=\"width: 90.8661%\">\u0dbb\u0dd4. <span style=\"text-decoration: underline\"><strong>348 600<\/strong><\/span>\u00a0<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<p>&nbsp;<\/p>\r\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-12451\" src=\"https:\/\/learnsteer.sasnaka.org\/commerce\/wp-content\/uploads\/sites\/12\/2021\/08\/1-3-300x168.png\" alt=\"\" width=\"444\" height=\"249\" srcset=\"https:\/\/learnsteer.sasnaka.org\/commerce\/wp-content\/uploads\/sites\/12\/2021\/08\/1-3-300x168.png 300w, https:\/\/learnsteer.sasnaka.org\/commerce\/wp-content\/uploads\/sites\/12\/2021\/08\/1-3-150x84.png 150w, https:\/\/learnsteer.sasnaka.org\/commerce\/wp-content\/uploads\/sites\/12\/2021\/08\/1-3.png 474w\" sizes=\"(max-width: 444px) 100vw, 444px\" \/><\/p>\r\n<p><img class=\"alignnone wp-image-undefined size-full\" \/><\/p>\r\n<p><strong>\u0db4\u0ddc\u0dbd\u0dd3 \u0dc0\u0dd2\u0dba\u0daf\u0db8 \u0dc3\u0dd9\u0dc0\u0dd3\u0db8<\/strong><strong>,<\/strong><\/p>\r\n<p style=\"padding-left: 40px\">\u0dc0\u0dc3\u0dbb\u0dda 248 600 \u00d710%<\/p>\r\n<p style=\"padding-left: 40px\">\u0dc0\u0dc3\u0dbb\u0dda 173 460\u00a0 \u00d710%<\/p>\r\n<p>&nbsp;<\/p>\r\n<p><strong>\u0da2\u0d82\u0d9c\u0db8 \u0dc0\u0d9c\u0d9a\u0dd3\u0db8 \u0dc3\u0dd9\u0dc0\u0dd3\u0db8<\/strong><strong>,<\/strong><\/p>\r\n<table style=\"border-collapse: collapse;width: 99.4276%\">\r\n<tbody>\r\n<tr>\r\n<td style=\"width: 23.5632%\">\u0dc0\u0dcf\u0dbb\u0dd2\u0d9a\u0dba<\/td>\r\n<td style=\"width: 152.749%\">100 000<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"width: 23.5632%\">\u0d8a\u0dc5\u0d9f \u0dc0\u0dc3\u0dbb\u0dda \u0db4\u0ddc\u0dbd\u0dd2\u0dba<\/td>\r\n<td style=\"width: 152.749%\"><u>(17 346)<\/u><\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"width: 23.5632%\">\u00a0<\/td>\r\n<td style=\"width: 152.749%\"><span style=\"text-decoration: underline\"><strong>82 654<\/strong><\/span><\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<p>&nbsp;<\/p>\r\n<p><strong>\u0da2\u0d82\u0d9c\u0db8 \u0db1\u0ddc\u0dc0\u0db1 \u0dc0\u0d9c\u0d9a\u0dd3\u0db8 \u0dc3\u0dd9\u0dc0\u0dd3\u0db8<\/strong><strong>,<\/strong><\/p>\r\n<table style=\"border-collapse: collapse;width: 100.181%\">\r\n<tbody>\r\n<tr>\r\n<td style=\"width: 33.3732%;text-align: left\">\u0dab\u0dba\u0dc4\u0dd2\u0db8\u0dd2 \u0dc1\u0dda\u0dc2\u0dba\u00a0<\/td>\r\n<td style=\"width: 193.751%\">173 460<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"width: 33.3732%\">\u0da2\u0d82\u0d9c\u0db8 \u0dc0\u0d9c\u0d9a\u0dd3\u0db8<\/td>\r\n<td style=\"width: 193.751%\"><u>(82 654)<\/u><\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"width: 33.3732%\">\u00a0<\/td>\r\n<td style=\"width: 193.751%\"><span style=\"text-decoration: underline\"><strong>90 806<\/strong><\/span><\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<p style=\"padding-left: 40px\">\u00a0<\/p>\r\n<p><strong>\u0d9a\u0dca\u0dc2\u0dba \u0dc0\u0dd2\u0dba\u0daf\u0db8 \u0dc3\u0dd9\u0dc0\u0dd3\u0db8<\/strong><strong>,<\/strong><\/p>\r\n<p>\u00a0\u00a0 348 600\/4 = 87 150<\/p>\r\n<p>&nbsp;<\/p>\r\n<p>&nbsp;<\/p>\r\n<div class=\"epyt-video-wrapper\"><iframe loading=\"lazy\"  id=\"_ytid_16202\"  width=\"696\" height=\"392\"  data-origwidth=\"696\" data-origheight=\"392\"  data-relstop=\"1\" src=\"https:\/\/www.youtube.com\/embed\/YGYOUn2AeNU?enablejsapi=1&autoplay=0&cc_load_policy=0&cc_lang_pref=&iv_load_policy=1&loop=0&rel=0&fs=1&playsinline=0&autohide=2&theme=dark&color=red&controls=1&\" class=\"__youtube_prefs__  no-lazyload\" title=\"YouTube player\"  allow=\"fullscreen; accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture\" allowfullscreen data-no-lazy=\"1\" data-skipgform_ajax_framebjll=\"\"><\/iframe><\/div>\r\n<div class=\"epyt-video-wrapper\"><iframe loading=\"lazy\"  id=\"_ytid_58238\"  width=\"696\" height=\"392\"  data-origwidth=\"696\" data-origheight=\"392\"  data-relstop=\"1\" src=\"https:\/\/www.youtube.com\/embed\/bU_2mpQ2vKc?enablejsapi=1&autoplay=0&cc_load_policy=0&cc_lang_pref=&iv_load_policy=1&loop=0&rel=0&fs=1&playsinline=0&autohide=2&theme=dark&color=red&controls=1&\" class=\"__youtube_prefs__  no-lazyload\" title=\"YouTube player\"  allow=\"fullscreen; accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture\" allowfullscreen data-no-lazy=\"1\" data-skipgform_ajax_framebjll=\"\"><\/iframe><\/div>\r\n<p>&nbsp;<\/p>\r\n<p>&nbsp;<\/p>\r\n\r\n\r\n\r\n\r\n\r\n<div class=\"wp-block-buttons aligncenter is-layout-flex wp-block-buttons-is-layout-flex\">\r\n<div class=\"wp-block-button is-style-shadow td_btn_normal\"><a class=\"wp-block-button__link\" style=\"border-radius: 15px\" href=\"https:\/\/drive.google.com\/uc?id=11-RNMkAhCG17FJrbvdBufnwvLQWpHiTV&amp;export=download\" target=\"_blank\" rel=\"noreferrer noopener\">\u0db4\u0dcf\u0da9\u0db8\u0dda \u0dc3\u0da7\u0dc4\u0db1 Download \u0d9a\u0dbb\u0d9c\u0db1\u0dca\u0db1.<\/a><\/div>\r\n<\/div>\r\n\r\n\r\n\r\n<div class=\"wp-block-spacer\" style=\"height: 100px\" aria-hidden=\"true\">\u00a0<\/div>\r\n\r\n\r\n\r\n<p>&nbsp;<\/p>\r\n","protected":false},"excerpt":{"rendered":"<p>\u0db8\u0dd6\u0dbd\u0dca\u200d\u0dba \u0db4\u0dca\u200d\u0dbb\u0d9a\u0dcf\u0dc1\u0db1 \u0db4\u0dd2\u0dc5\u0dd2\u0dba\u0dd9\u0dbd \u0d9a\u0dd2\u0dbb\u0dd3\u0db8\u0dda \u0daf\u0dd3 \u0dc4\u0dcf \u0d89\u0daf\u0dd2\u0dbb\u0dd2\u0db4\u0dad\u0dca \u0d9a\u0dd2\u0dbb\u0dd3\u0db8\u0dda\u0daf\u0dd3 \u0dc1\u0dca\u200d\u0dbb\u0dd3 \u0dbd\u0d82\u0d9a\u0dcf \u0d9c\u0dd2\u0dab\u0dd4\u0db8\u0dca\u0d9a\u0dbb\u0dab \u0db4\u0dca\u200d\u0dbb\u0db8\u0dd2\u0dad \u0db7\u0dcf\u0dc0\u0dd2\u0dad \u0d9a\u0dbb\u0dba\u0dd2 \u0dba\u0db1 \u0d92\u0d9a\u0d9a\u0dba \u0dba\u0da7\u0dad\u0dda (SLFRS 16)\u00a0 &#8211; \u0d9a\u0dbd\u0dca\u0db6\u0daf\u0dd4 \u0db4\u0dd2\u0dc5\u0dd2\u0db6\u0daf\u0dc0 \u0dc0\u0dd2\u0d9c\u0dca\u200d\u0dbb\u0dc4\u0dba\u0d9a\u0dca \u0db8\u0dd9\u0dc4\u0dd2 \u0d85\u0da9\u0d82\u0d9c\u0dd4 \u0dc0\u0db1 \u0d85\u0dad\u0dbb \u0db8\u0dd9\u0db8 \u0d92\u0d9a\u0d9a\u0dba \u0d85\u0db0\u0dca\u200d\u0dba\u0dba\u0db1\u0dba \u0d9a\u0dd2\u0dbb\u0dd3\u0db8 \u0db8\u0d9c\u0dd2\u0db1\u0dca \u0d94\u0db6\u0da7 \u0d92 \u0db4\u0dd2\u0dc5\u0dd2\u0db6\u0daf\u0dc0 \u0d85\u0dc0\u0db6\u0ddd\u0db0\u0dba\u0d9a\u0dca \u0dbd\u0db6\u0dcf \u0d9c\u0dad \u0dc4\u0dd0\u0d9a\u0dd2\u0dba.<\/p>\n","protected":false},"author":89,"featured_media":12565,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"tdm_status":"","tdm_grid_status":"","footnotes":""},"categories":[3913,3891],"tags":[3780,3879,3877,3878,3783],"class_list":{"0":"post-12322","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-12-00","8":"category-accounting","9":"tag-accounting","10":"tag-leasing","11":"tag-slfrs-16","12":"tag-3878","13":"tag-3783"},"_links":{"self":[{"href":"https:\/\/learnsteer.sasnaka.org\/commerce\/wp-json\/wp\/v2\/posts\/12322"}],"collection":[{"href":"https:\/\/learnsteer.sasnaka.org\/commerce\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/learnsteer.sasnaka.org\/commerce\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/learnsteer.sasnaka.org\/commerce\/wp-json\/wp\/v2\/users\/89"}],"replies":[{"embeddable":true,"href":"https:\/\/learnsteer.sasnaka.org\/commerce\/wp-json\/wp\/v2\/comments?post=12322"}],"version-history":[{"count":22,"href":"https:\/\/learnsteer.sasnaka.org\/commerce\/wp-json\/wp\/v2\/posts\/12322\/revisions"}],"predecessor-version":[{"id":12943,"href":"https:\/\/learnsteer.sasnaka.org\/commerce\/wp-json\/wp\/v2\/posts\/12322\/revisions\/12943"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/learnsteer.sasnaka.org\/commerce\/wp-json\/wp\/v2\/media\/12565"}],"wp:attachment":[{"href":"https:\/\/learnsteer.sasnaka.org\/commerce\/wp-json\/wp\/v2\/media?parent=12322"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/learnsteer.sasnaka.org\/commerce\/wp-json\/wp\/v2\/categories?post=12322"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/learnsteer.sasnaka.org\/commerce\/wp-json\/wp\/v2\/tags?post=12322"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}