{"id":13086,"date":"2021-02-09T13:57:14","date_gmt":"2021-02-09T13:57:14","guid":{"rendered":"http:\/\/geoeconomics.ge\/?p=13086"},"modified":"2021-02-09T13:57:15","modified_gmt":"2021-02-09T13:57:15","slug":"%e1%83%a1%e1%83%90%e1%83%92%e1%83%90%e1%83%93%e1%83%90%e1%83%a1%e1%83%90%e1%83%ae%e1%83%90%e1%83%93%e1%83%9d-%e1%83%9e%e1%83%9d%e1%83%9a%e1%83%98%e1%83%a2%e1%83%98%e1%83%99%e1%83%90-%e1%83%a1%e1%83%90","status":"publish","type":"post","link":"http:\/\/geoeconomics.ge\/?p=13086","title":{"rendered":"\u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10de\u10dd\u10da\u10d8\u10e2\u10d8\u10d9\u10d0 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8"},"content":{"rendered":"\n

\u10d0\u10d5\u10e2\u10dd\u10e0\u10d8\u10e1 \u10e1\u10e2\u10d8\u10da\u10d8 \u10d3\u10d0\u10ea\u10e3\u10da\u10d8\u10d0<\/em><\/p>\n\n\n\n

\u10db\u10d0\u10e0\u10d8\u10d0\u10db \u10e2\u10d0\u10da\u10d0\u10ee\u10d0\u10eb\u10d4<\/strong>
\u10d8\u10d5\u10d0\u10dc\u10d4 \u10ef\u10d0\u10d5\u10d0\u10ee\u10d8\u10e8\u10d5\u10d8\u10da\u10d8\u10e1 \u10e1\u10d0\u10ee\u10d4\u10da\u10dd\u10d1\u10d8\u10e1 \u10d7\u10d1\u10d8\u10da\u10d8\u10e1\u10d8\u10e1 \u10e1\u10d0\u10ee\u10d4\u10da\u10db\u10ec\u10d8\u10e4\u10dd \u10e3\u10dc\u10d8\u10d5\u10d4\u10e0\u10e1\u10d8\u10e2\u10d4\u10e2\u10d8\u10e1
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mariamii.talakhadze@gmail.com<\/a><\/p>\n\n\n\n

\u10d0\u10dc\u10dd\u10e2\u10d0\u10ea\u10d8\u10d0<\/strong><\/p>\n\n\n\n

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Annotation<\/strong><\/p>\n\n\n\n

This article discusses tax policy, its essence, types and aspects. The tax policy is discussed on the example of Georgia, as a result of which the following main tasks were identified: 1. Review and reveal the main results of the tax reforms in Georgia. 2. Identify tax system simplification and methodological approaches. 3. Problems related to the development of an optimal tax system model, their detection and ways to solve them.<\/p>\n\n\n\n

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\u10d2\u10d0\u10dc\u10d5\u10d8\u10d7\u10d0\u10e0\u10d4\u10d1\u10d0 \u10d3\u10d0 \u10e1\u10dd\u10ea\u10d8\u10d0\u10da\u10e3\u10e0\u10d8 \u10de\u10e0\u10dd\u10d1\u10da\u10d4\u10db\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10ec\u10e7\u10d5\u10d4\u10e2\u10d0. \u10ea\u10dc\u10dd\u10d1\u10d8\u10da\u10d8\u10d0, \u10e0\u10dd\u10db \u10e1\u10d0\u10ee\u10d4\u10da\u10db\u10ec\u10d8\u10e4\u10dd\u10e1 \u10e4\u10dd\u10e0\u10db\u10e3\u10da\u10d8\u10e0\u10d4\u10d1\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10d2\u10d0\u10dc\u10d5\u10d8\u10d7\u10d0\u10e0\u10d4\u10d1\u10d8\u10e1 \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10e3\u10e0\u10d8 \u10e1\u10d0\u10e4\u10e3\u10eb\u10d5\u10d4\u10da\u10d8\u10d0 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10e0\u10d4\u10e1\u10e3\u10e0\u10e1\u10d4\u10d1\u10d8, \u10e0\u10dd\u10db\u10da\u10d4\u10d1\u10d8\u10ea \u10eb\u10d8\u10e0\u10d8\u10d7\u10d0\u10d3\u10d0\u10d3 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d4\u10d1\u10d8\u10d7\u10d0 \u10d3\u10d0 \u10db\u10d0\u10d7\u10d8 \u10e1\u10d0\u10ee\u10d4\u10da\u10db\u10ec\u10d8\u10e4\u10dd \u10d1\u10d8\u10e3\u10ef\u10d4\u10e2\u10e8\u10d8 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\u10d7 \u10e4\u10dd\u10e0\u10db\u10d8\u10e0\u10d3\u10d4\u10d1\u10d0.  \u10e5\u10d5\u10d4\u10e7\u10dc\u10d8\u10e1 \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10e3\u10e0\u10d8 \u10e1\u10d8\u10e1\u10e2\u10d4\u10db\u10d8\u10e1 \u10d2\u10d0\u10db\u10d0\u10e0\u10d7\u10e3\u10da\u10d8 \u10e4\u10e3\u10dc\u10e5\u10ea\u10d8\u10dd\u10dc\u10d8\u10e0\u10d4\u10d1\u10d0 \u10db\u10dc\u10d8\u10e8\u10d5\u10dc\u10d4\u10da\u10dd\u10d5\u10dc\u10d0\u10d3\u10d0\u10d0 \u10d3\u10d0\u10db\u10dd\u10d9\u10d8\u10d3\u10d4\u10d1\u10e3\u10da\u10d8 \u10e1\u10d0\u10ee\u10d4\u10da\u10db\u10ec\u10d8\u10e4\u10dd\u10e1 \u10db\u10d8\u10d4\u10e0 \u10d2\u10d0\u10e2\u10d0\u10e0\u10d4\u10d1\u10e3\u10da \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10de\u10dd\u10da\u10d8\u10e2\u10d8\u10d9\u10d0\u10e1\u10d0 \u10d3\u10d0 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10e1\u10d8\u10e1\u10e2\u10d4\u10db\u10d8\u10e1 \u10d2\u10d0\u10db\u10d0\u10e0\u10d7\u10e3\u10da \u10db\u10e3\u10e8\u10d0\u10dd\u10d1\u10d0\u10d6\u10d4. \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d4\u10d1\u10d8 \u10d7\u10d0\u10d5\u10d8\u10e1 \u10db\u10ee\u10e0\u10d8\u10d5 \u10e1\u10d0\u10ee\u10d4\u10da\u10db\u10ec\u10d8\u10e4\u10dd\u10e1 \u10db\u10ee\u10e0\u10d8\u10d3\u10d0\u10dc \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10d0\u10d6\u10d4 \u10d6\u10d4\u10db\u10dd\u10e5\u10db\u10d4\u10d3\u10d4\u10d1\u10d8\u10e1 \u10d8\u10dc\u10e1\u10e2\u10e0\u10e3\u10db\u10d4\u10dc\u10e2\u10d8\u10d0.  \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10e1\u10d8\u10e1\u10e2\u10d4\u10db\u10d8\u10e1 \u10e1\u10e0\u10e3\u10da\u10e7\u10dd\u10e4\u10d0\u10e1\u10d7\u10d0\u10dc \u10d3\u10d0\u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d8 \u10e1\u10d0\u10d9\u10d8\u10d7\u10ee\u10d4\u10d1\u10d8 \u10e7\u10dd\u10d5\u10d4\u10da\u10d7\u10d5\u10d8\u10e1 \u10d0\u10e0\u10d8\u10e1 \u10d3\u10d0 \u10d8\u10e5\u10dc\u10d4\u10d1\u10d0 \u10e5\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10e3\u10e0\u10d8 \u10de\u10dd\u10da\u10d8\u10e2\u10d8\u10d9\u10d8\u10e1 \u10e3\u10db\u10dc\u10d8\u10e8\u10d5\u10dc\u10d4\u10da\u10dd\u10d5\u10d0\u10dc\u10d4\u10e1\u10d8 \u10e1\u10d0\u10d9\u10d5\u10d0\u10dc\u10eb\u10dd \u10e1\u10d0\u10d9\u10d8\u10d7\u10ee\u10d8.  [3]<\/p>\n\n\n\n

\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d4\u10d1\u10d8\u10e1 \u10dd\u10d3\u10d4\u10dc\u10dd\u10d1\u10d8\u10e1, \u10db\u10d8\u10e1\u10d8 \u10e1\u10d0\u10ee\u10d4\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10dc\u10e1\u10d0\u10d6\u10e6\u10d5\u10e0\u10d0 \u10e5\u10d5\u10d4\u10e7\u10dc\u10d8\u10e1 \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10e3\u10e0\u10d8, \u10e1\u10dd\u10ea\u10d8\u10d0\u10da\u10e3\u10e0-\u10e7\u10dd\u10e4\u10d8\u10d7\u10d8 \u10de\u10d8\u10e0\u10dd\u10d1\u10d4\u10d1\u10d8\u10e1, \u10e1\u10d0\u10db\u10d0\u10e0\u10d7\u10da\u10d8\u10d0\u10dc\u10dd\u10d1\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10d4\u10e4\u10d4\u10e5\u10e2\u10e3\u10e0\u10dd\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d7\u10d5\u10d0\u10da\u10d8\u10e1\u10ec\u10d8\u10dc\u10d4\u10d1\u10d8\u10d7, \u10e7\u10d5\u10d4\u10da\u10d0 \u10d3\u10e0\u10dd\u10d8\u10e1 \u10ea\u10dc\u10dd\u10d1\u10d8\u10da \u10db\u10dd\u10d0\u10d6\u10e0\u10dd\u10d5\u10dc\u10d4\u10d7\u10d0 \u10db\u10e1\u10ef\u10d4\u10da\u10dd\u10d1\u10d8\u10e1 \u10e1\u10d0\u10d2\u10d0\u10dc\u10e1 \u10ec\u10d0\u10e0\u10db\u10dd\u10d0\u10d3\u10d2\u10d4\u10dc\u10d3\u10d0.  \u10dc\u10d4\u10d1\u10d8\u10e1\u10db\u10d8\u10d4\u10e0\u10d8 \u10e5\u10d5\u10d4\u10e7\u10dc\u10d8\u10e1 \u10db\u10d8\u10d6\u10d0\u10dc\u10d8\u10d0 \u10e8\u10d4\u10e5\u10dc\u10d0\u10e1 \u10d8\u10e1\u10d4\u10d7\u10d8 \u10db\u10dd\u10e5\u10dc\u10d8\u10da\u10d8 \u10d3\u10d0 \u10db\u10d8\u10d6\u10d0\u10dc\u10d3\u10d0\u10e1\u10d0\u10ee\u10e3\u10da\u10d8 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10e1\u10d8\u10e1\u10e2\u10d4\u10db\u10d0, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10d0\u10d3\u10d5\u10d8\u10da\u10d0\u10d3 \u10e8\u10d4\u10d4\u10ec\u10e7\u10dd\u10d1\u10d0 \u10ea\u10d5\u10d0\u10da\u10d4\u10d1\u10d0\u10d3 \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10e3\u10e0 \u10e1\u10d8\u10e2\u10e3\u10d0\u10ea\u10d8\u10d0\u10e1 \u10d3\u10d0 \u10d3\u10e0\u10dd\u10d8\u10e1 \u10d9\u10dd\u10dc\u10d9\u10e0\u10d4\u10e2\u10e3\u10da \u10db\u10dd\u10db\u10d4\u10dc\u10e2\u10e8\u10d8 \u10e5\u10d5\u10d4\u10e7\u10dc\u10d8\u10e1 \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10e3\u10e0\u10d8 \u10db\u10d8\u10d6\u10dc\u10d4\u10d1\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10d0\u10db\u10dd\u10ea\u10d0\u10dc\u10d4\u10d1\u10d8\u10e1 \u10ee\u10d0\u10e1\u10d8\u10d0\u10d7\u10d8\u10e1 \u10d2\u10d0\u10d7\u10d5\u10d0\u10da\u10d8\u10e1\u10ec\u10d8\u10dc\u10d4\u10d1\u10d0 \u10e8\u10d4\u10d4\u10eb\u10da\u10d4\u10d1\u10d0.<\/p>\n\n\n\n

\u10de\u10dd\u10e1\u10e2\u10e1\u10d0\u10d1\u10ed\u10dd\u10e3\u10e0\u10d8 \u10e1\u10d8\u10e1\u10e2\u10d4\u10db\u10d8\u10e1 \u10de\u10d4\u10e0\u10d8\u10dd\u10d3\u10e8\u10d8 \u10d2\u10d4\u10d2\u10db\u10d8\u10e3\u10e0\u10d8 \u10db\u10d4\u10e3\u10e0\u10dc\u10d4\u10dd\u10d1\u10e0\u10d8\u10dd\u10d1\u10d8\u10e1 \u10de\u10d8\u10e0\u10dd\u10d1\u10d4\u10d1\u10e8\u10d8 \u10e9\u10d5\u10d4\u10dc\u10e1 \u10e5\u10d5\u10d4\u10e7\u10d0\u10dc\u10d0\u10e1 \u10e4\u10d0\u10e5\u10e2\u10dd\u10d1\u10e0\u10d8\u10d5\u10d0\u10d3 \u10d0\u10e0 \u10d2\u10d0\u10d0\u10e9\u10dc\u10d3\u10d0 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10e1\u10d8\u10e1\u10e2\u10d4\u10db\u10d0, \u10d0\u10db\u10d8\u10e2\u10dd\u10db \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10e1\u10d8\u10e1\u10e2\u10d4\u10db\u10d8\u10e1 \u10e9\u10d0\u10db\u10dd\u10e7\u10d0\u10da\u10d8\u10d1\u10d4\u10d1\u10d0\u10e1 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8 \u10d0\u10e0\u10ea \u10d7\u10e3 \u10d8\u10e1\u10d4 \u10d3\u10d8\u10d3\u10d8 \u10d8\u10e1\u10e2\u10dd\u10e0\u10d8\u10d0 \u10d0\u10e5\u10d5\u10e1, \u10d8\u10e1 \u10d2\u10d0\u10dc\u10d5\u10d8\u10d7\u10d0\u10e0\u10d4\u10d1\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10d3\u10d0\u10ee\u10d5\u10d4\u10ec\u10d8\u10e1 \u10de\u10e0\u10dd\u10ea\u10d4\u10e1\u10e8\u10d8\u10d0 \u10d3\u10d0 \u10e8\u10d4\u10d3\u10d4\u10d2\u10d0\u10d3 \u10d4\u10e1 \u10d7\u10d4\u10db\u10d0\u10ea \u10d0\u10e0 \u10d9\u10d0\u10e0\u10d2\u10d0\u10d5\u10e1 \u10d0\u10e5\u10e2\u10e3\u10d0\u10da\u10dd\u10d1\u10d0\u10e1.<\/p>\n\n\n\n

\u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d9\u10d0\u10dc\u10dd\u10dc\u10db\u10d3\u10d4\u10d1\u10da\u10dd\u10d1\u10d8\u10e1 \u10db\u10d8\u10db\u10dd\u10ee\u10d8\u10da\u10d5\u10d0<\/strong><\/p>\n\n\n\n

\u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10e1\u10d8\u10e1\u10e2\u10d4\u10db\u10d0\u10e1 \u10e1\u10d0\u10e4\u10e3\u10eb\u10d5\u10d4\u10da\u10d8 \u10db\u10d8\u10e1\u10d8 \u10e1\u10d0\u10ee\u10d4\u10da\u10db\u10ec\u10d8\u10e4\u10dd\u10d4\u10d1\u10e0\u10d8\u10d5\u10d8 \u10e9\u10d0\u10db\u10dd\u10e7\u10d0\u10da\u10d8\u10d1\u10d4\u10d1\u10d8\u10e1 \u10de\u10e0\u10dd\u10ea\u10d4\u10e1\u10e8\u10d8 \u10e9\u10d0\u10d4\u10e7\u10d0\u10e0\u10d0. \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10d8\u10e1 \u10d2\u10d0\u10dc\u10d5\u10d8\u10d7\u10d0\u10e0\u10d4\u10d1\u10d8\u10e1 \u10e1\u10ee\u10d5\u10d0\u10d3\u10d0\u10e1\u10ee\u10d5\u10d0 \u10d4\u10e2\u10d0\u10de\u10d6\u10d4 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10e1\u10d8\u10e1\u10e2\u10d4\u10db\u10d8\u10e1 \u10ec\u10d8\u10dc\u10d0\u10e8\u10d4 \u10d9\u10dd\u10dc\u10d9\u10e0\u10d4\u10e2\u10e3\u10da\u10d8 \u10d0\u10db\u10dd\u10ea\u10d0\u10dc\u10d4\u10d1\u10d8 \u10d8\u10d3\u10d2\u10d0, \u10e0\u10d0\u10ea \u10d8\u10db\u10d0\u10e8\u10d8 \u10d2\u10d0\u10db\u10dd\u10d8\u10ee\u10d0\u10e2\u10d4\u10d1\u10dd\u10d3\u10d0, \u10e0\u10dd\u10db \u10db\u10d0\u10e1 \u10e3\u10dc\u10d3\u10d0 \u10e3\u10d6\u10e0\u10e3\u10dc\u10d5\u10d4\u10da\u10d4\u10e7\u10dd \u10e1\u10d0\u10ee\u10d4\u10da\u10db\u10ec\u10d8\u10e4\u10dd\u10e1 \u10d9\u10e3\u10d7\u10d5\u10dc\u10d8\u10da\u10d8 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10d4\u10d1\u10d8\u10e1 \u10db\u10dd\u10d1\u10d8\u10da\u10d8\u10d6\u10d4\u10d1\u10d0 \u10e1\u10d0\u10ee\u10d4\u10da\u10db\u10ec\u10d8\u10e4\u10dd\u10e1 \u10db\u10d8\u10d4\u10e0\u10d5\u10d4 \u10d2\u10d0\u10dc\u10e1\u10d0\u10d6\u10e6\u10d5\u10e0\u10e3\u10da\u10d8 \u10ee\u10d0\u10e0\u10ef\u10d4\u10d1\u10d8\u10e1 \u10d3\u10d0\u10e1\u10d0\u10e4\u10d0\u10e0\u10d0\u10d5\u10d0\u10d3. \u10e1\u10d0\u10d1\u10ed\u10dd\u10d7\u10d0 \u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d8\u10e1 \u10d3\u10d0\u10e8\u10da\u10d8\u10e1 \u10e8\u10d4\u10db\u10d3\u10d4\u10d2 \u10e5\u10d5\u10d4\u10e7\u10d0\u10dc\u10d0\u10e8\u10d8 \u10ec\u10d0\u10e0\u10db\u10dd\u10d8\u10e5\u10db\u10dc\u10d0 \u10e1\u10d0\u10d9\u10e3\u10d7\u10d0\u10e0\u10d8 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10e1\u10d8\u10e1\u10e2\u10d4\u10db\u10d8\u10e1 \u10e9\u10d0\u10db\u10dd\u10e7\u10d0\u10da\u10d8\u10d1\u10d4\u10d1\u10d8\u10e1 \u10d0\u10e3\u10ea\u10d8\u10da\u10d4\u10d1\u10da\u10dd\u10d1\u10d0, \u10e0\u10dd\u10db\u10da\u10d8\u10e1 \u10ec\u10d8\u10dc\u10d0\u10e8\u10d4\u10ea \u10d3\u10d0\u10d8\u10e1\u10d0\u10ee\u10d0 \u10d0\u10ee\u10d0\u10da\u10d8 \u10d0\u10db\u10dd\u10ea\u10d0\u10dc\u10d4\u10d1\u10d8. \u10d9\u10d4\u10e0\u10eb\u10dd\u10d3, \u10db\u10d0\u10dc \u10e3\u10dc\u10d3\u10d0 \u10d3\u10d0\u10d0\u10d9\u10db\u10d0\u10e7\u10dd\u10e4\u10d8\u10da\u10dd\u10e1, \u10e0\u10dd\u10d2\u10dd\u10e0\u10ea \u10e1\u10d0\u10ee\u10d4\u10da\u10db\u10ec\u10d8\u10e4\u10dd\u10e1 \u10d8\u10dc\u10e2\u10d4\u10e0\u10d4\u10e1\u10d4\u10d1\u10d8, \u10d8\u10e1\u10d4 \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da\u10d8 \u10d1\u10d0\u10d6\u10e0\u10d8\u10e1 \u10db\u10dd\u10d7\u10ee\u10dd\u10d5\u10dc\u10d4\u10d1\u10d8. \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd  \u10d3\u10d0\u10d1\u10d4\u10d2\u10d5\u10e0\u10d0 \u10e4\u10e3\u10dc\u10d3\u10d0\u10db\u10d4\u10dc\u10e2\u10e3\u10e0\u10d8\u10d0 \u10e1\u10d0\u10ee\u10d4\u10da\u10db\u10ec\u10d8\u10e4\u10dd\u10e1 \u10e9\u10d0\u10db\u10dd\u10e7\u10d0\u10da\u10d8\u10d1\u10d4\u10d1\u10d8\u10e1\u10d0\u10e1 \u10d3\u10d0 \u10db\u10d8\u10e1  \u10db\u10d8\u10d4\u10e0 \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10ec\u10d4\u10d5\u10d8\u10e1 \u10d7\u10d5\u10d0\u10da\u10e1\u10d0\u10d6\u10e0\u10d8\u10e1\u10d8\u10d7, \u10db\u10d0\u10d2\u10e0\u10d0\u10db \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1\u10d7\u10d5\u10d8\u10e1 \u10d8\u10d2\u10d8 \u10ec\u10da\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10dc\u10db\u10d0\u10d5\u10da\u10dd\u10d1\u10d0\u10e8\u10d8 \u10e3\u10d3\u10d8\u10d3\u10d4\u10e1\u10d8 \u10de\u10e0\u10dd\u10d1\u10da\u10d4\u10db\u10d0 \u10d8\u10e7\u10dd. \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 \u10d7\u10d0\u10d5\u10d8\u10e1  \u10d0\u10e0\u10d8\u10d3\u10d4\u10d1\u10d0, \u10e0\u10d0\u10ea \u10e1\u10d0\u10ee\u10d4\u10da\u10db\u10ec\u10d8\u10e4\u10dd\u10e1 \u10e1\u10d8\u10e1\u10e3\u10e1\u10e2\u10d4\u10e1\u10d0 \u10d3\u10d0 \u10d9\u10dd\u10e0\u10e3\u10db\u10de\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10dd\u10d1\u10d0\u10e1 \u10d2\u10d0\u10db\u10dd\u10ee\u10d0\u10e2\u10d0\u10d5\u10d3\u10d0, \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10ec\u10d4\u10d5\u10d0\u10e1 \u10e1\u10d4\u10e0\u10d8\u10dd\u10d6\u10e3\u10da\u10d0\u10d3 \u10d0\u10e4\u10d4\u10e0\u10ee\u10d4\u10d1\u10d3\u10d0.  [1]<\/p>\n\n\n\n

\u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10de\u10dd\u10da\u10d8\u10e2\u10d8\u10d9\u10d8\u10e1 \u10d2\u10d0\u10dc\u10ee\u10d8\u10da\u10d5\u10d8\u10e1\u10d0\u10e1 \u10db\u10dc\u10d8\u10e8\u10d5\u10dc\u10d4\u10da\u10dd\u10d5\u10d0\u10dc\u10d8\u10d0 \u10d5\u10d8\u10ea\u10dd\u10d3\u10d4\u10d7 \u10d7\u10e3 \u10e0\u10dd\u10db\u10d4\u10da\u10d8 \u10d9\u10d0\u10dc\u10dd\u10dc\u10d8 \u10d0\u10e0\u10d4\u10d2\u10e3\u10da\u10d8\u10e0\u10d4\u10d1\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d4\u10d1\u10d8\u10e1 \u10d3\u10d0\u10ec\u10d4\u10e1\u10d4\u10d1\u10d0\u10e1 \u10d3\u10d0 \u10d6\u10dd\u10d2\u10d0\u10d3\u10d0\u10d3 \u10e0\u10d0\u10db\u10d3\u10d4\u10dc\u10d8 \u10e1\u10d0\u10ee\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8 \u10d0\u10e0\u10e1\u10d4\u10d1\u10dd\u10d1\u10e1. \u10d2\u10d0\u10dc\u10d0\u10e0\u10e9\u10d4\u10d5\u10d4\u10dc \u10e1\u10d0\u10d4\u10e0\u10d7\u10dd \u10e1\u10d0\u10ee\u10d4\u10da\u10db\u10ec\u10d8\u10e4\u10dd\u10d4\u10d1\u10e0\u10d8\u10d5 \u10d3\u10d0 \u10d0\u10d3\u10d2\u10d8\u10da\u10dd\u10d1\u10e0\u10d8\u10d5\u10d8 \u10e1\u10d0\u10ee\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d4\u10d1\u10e1. \u10e1\u10d0\u10d4\u10e0\u10d7\u10dd \u10e1\u10d0\u10ee\u10d4\u10da\u10db\u10ec\u10d8\u10e4\u10dd\u10d4\u10d1\u10e0\u10d8\u10d5\u10d8 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d4\u10d1\u10d8\u10d0: \u10e1\u10d0\u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10dd \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8, \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8, \u10d3\u10d0\u10db\u10d0\u10e2\u10d4\u10d1\u10e3\u10da\u10d8 \u10e6\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8 (\u10d3\u10e6\u10d2), \u10d0\u10e5\u10ea\u10d8\u10d6\u10d8 \u10d3\u10d0 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8. \u10e1\u10d0\u10d4\u10e0\u10d7\u10dd \u10e1\u10d0\u10ee\u10d4\u10da\u10db\u10ec\u10d8\u10e4\u10dd\u10d4\u10d1\u10e0\u10d8\u10d5\u10d8 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d4\u10d1\u10d8 \u10d3\u10d0\u10ec\u10d4\u10e1\u10d4\u10d1\u10e3\u10da\u10d8\u10d0 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d9\u10dd\u10d3\u10d4\u10e5\u10e1\u10d8\u10d7, \u10e0\u10dd\u10db\u10d4\u10da\u10d7\u10d0 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d0\u10ea \u10e1\u10d0\u10d5\u10d0\u10da\u10d3\u10d4\u10d1\u10e3\u10da\u10dd\u10d0 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10db\u10d7\u10d4\u10da \u10e2\u10d4\u10e0\u10d8\u10e2\u10dd\u10e0\u10d8\u10d0\u10d6\u10d4. \u10d0\u10d3\u10d2\u10d8\u10da\u10dd\u10d1\u10e0\u10d8\u10d5\u10d8 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10d0 – \u10e5\u10dd\u10dc\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8. \u10d0\u10d3\u10d2\u10d8\u10da\u10dd\u10d1\u10e0\u10d8\u10d5\u10d8  \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1 \u10e8\u10d4\u10db\u10dd\u10e6\u10d4\u10d1\u10d0\u10e1 \u10d0\u10ee\u10dd\u10e0\u10ea\u10d8\u10d4\u10da\u10d4\u10d1\u10e1 \u10d0\u10d3\u10d2\u10d8\u10da\u10dd\u10d1\u10e0\u10d8\u10d5\u10d8 \u10d7\u10d5\u10d8\u10d7\u10db\u10db\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10d1\u10d8\u10e1 \u10ec\u10d0\u10e0\u10db\u10dd\u10db\u10d0\u10d3\u10d2\u10d4\u10dc\u10da\u10dd\u10d1\u10d8\u10d7\u10d8  \u10dd\u10e0\u10d2\u10d0\u10dc\u10dd \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10db\u10d7\u10d0\u10d5\u10e0\u10dd\u10d1\u10d8\u10e1 \u10db\u10d8\u10d4\u10e0 \u10d3\u10d0\u10d3\u10d2\u10d4\u10dc\u10d8\u10da\u10d8 \u10d2\u10d0\u10dc\u10d0\u10d9\u10d5\u10d4\u10d7\u10d4\u10d1\u10d8\u10e1 \u10e4\u10d0\u10e0\u10d2\u10da\u10d4\u10d1\u10e8\u10d8, \u10e0\u10dd\u10db\u10da\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d0\u10ea \u10e1\u10d0\u10d5\u10d0\u10da\u10d3\u10d4\u10d1\u10e3\u10da\u10dd\u10d0 \u10e8\u10d4\u10e1\u10d0\u10d1\u10d0\u10db\u10d8\u10e1\u10d8 \u10d0\u10d3\u10d2\u10d8\u10da\u10dd\u10d1\u10e0\u10d8\u10d5\u10d8 \u10d7\u10d5\u10d8\u10d7\u10db\u10db\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10d8 \u10d4\u10e0\u10d7\u10d4\u10e3\u10da\u10d8\u10e1 \u10e2\u10d4\u10e0\u10d8\u10e2\u10dd\u10e0\u10d8\u10d0\u10d6\u10d4. \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d4\u10d1\u10d8\u10e1 \u10e2\u10d8\u10de\u10d4\u10d1\u10d8\u10e1 \u10e3\u10d9\u10d4\u10d7 \u10d2\u10d0\u10e1\u10d0\u10d2\u10d4\u10d1\u10d0\u10d3 \u10db\u10ea\u10d8\u10e0\u10d4\u10d3 \u10d2\u10d0\u10dc\u10d5\u10db\u10d0\u10e0\u10e2\u10dd\u10d7 \u10e9\u10d5\u10d4\u10dc\u10e1 \u10db\u10d8\u10d4\u10e0 \u10e9\u10d0\u10db\u10dd\u10d7\u10d5\u10da\u10d8\u10da\u10d8 \u10e2\u10d8\u10de\u10d4\u10d1\u10d8.<\/p>\n\n\n\n

\u10d3\u10d0\u10db\u10d0\u10e2\u10d4\u10d1\u10d8\u10d7\u10d8 \u10e6\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10e1 (\u10d3\u10e6\u10d2) \u10d8\u10ee\u10d3\u10d8\u10e1 \u10de\u10d8\u10e0\u10d8, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10d4\u10ec\u10d4\u10d5\u10d0 \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10e3\u10e0 \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d0\u10e1 \u10d3\u10d0 \u10e0\u10dd\u10db\u10da\u10d8\u10e1 \u10db\u10d8\u10d4\u10e0 \u10dc\u10d4\u10d1\u10d8\u10e1\u10db\u10d8\u10d4\u10e0\u10d8 \u10e3\u10ec\u10e7\u10d5\u10d4\u10e2\u10d8 12 \u10d9\u10d0\u10da\u10d4\u10dc\u10d3\u10d0\u10e0\u10e3\u10da\u10d8 \u10d7\u10d5\u10d8\u10e1 \u10d2\u10d0\u10dc\u10db\u10d0\u10d5\u10da\u10dd-\u10d1\u10d0\u10e8\u10d8 \u10d2\u10d0\u10dc\u10ee\u10dd\u10e0\u10ea\u10d8\u10d4\u10da\u10d4\u10d1\u10e3\u10da\u10d8, \u10d3\u10e6\u10d2-\u10d8\u10d7 \u10d3\u10d0\u10e1\u10d0\u10d1\u10d4\u10d2\u10e0\u10d8 \u10dd\u10de\u10d4\u10e0\u10d0\u10ea\u10d8\u10d4\u10d1\u10d8\u10e1 \u10e1\u10d0\u10d4\u10e0\u10d7\u10dd \u10d7\u10d0\u10dc\u10ee\u10d0 \u10d0\u10e6\u10d4\u10db\u10d0\u10e2\u10d4\u10d1\u10d0 100 000 \u10da\u10d0\u10e0\u10e1. \u10d3\u10e6\u10d2-\u10d8\u10e1 \u10d2\u10d0\u10dc\u10d0\u10d9\u10d5\u10d4\u10d7\u10d8 \u10e8\u10d4\u10d0\u10d3\u10d2\u10d4\u10dc\u10e1 \u10d3\u10d0\u10e1\u10d0\u10d1\u10d4\u10d2\u10e0\u10d8 \u10d1\u10e0\u10e3\u10dc\u10d5\u10d8\u10e1 18 \u10de\u10e0\u10dd\u10ea\u10d4\u10dc\u10e2\u10e1.<\/p>\n\n\n\n

\u10e1\u10d0\u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10dd \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10db\u10ee\u10d3\u10d4\u10da\u10d8\u10d0 \u10e0\u10d4\u10d6\u10d8\u10d3\u10d4\u10dc\u10e2\u10d8 \u10e4\u10d8\u10d6\u10d8\u10d9\u10e3\u10e0\u10d8 \u10de\u10d8\u10e0\u10d8, \u10d0\u10dc\u10e3 \u10de\u10d8\u10e0\u10d8 \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10e4\u10d0\u10e5\u10e2\u10dd\u10d1\u10e0\u10d8\u10d5\u10d0\u10d3 \u10d8\u10db\u10e7\u10dd\u10e4\u10d4\u10d1\u10d0 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e2\u10d4\u10e0\u10d8\u10e2\u10dd\u10e0\u10d8\u10d0\u10d6\u10d4 183 \u10d3\u10e6\u10d4 \u10d0\u10dc \u10db\u10d4\u10e2 \u10ee\u10d0\u10dc\u10e1 \u10dc\u10d4\u10d1\u10d8\u10e1\u10db\u10d8\u10d4\u10e0\u10d8 \u10e3\u10ec\u10e7\u10d5\u10d4\u10e2\u10d8 12 \u10d9\u10d0\u10da\u10d4\u10dc\u10d3\u10d0\u10e0\u10e3\u10da\u10d8 \u10d7\u10d5\u10d8\u10e1 \u10de\u10d4\u10e0\u10d8\u10dd\u10d3\u10e8\u10d8. \u10d0\u10e0\u10d0\u10e0\u10d4\u10d6\u10d8\u10d3\u10d4\u10dc\u10e2\u10d8 \u10e4\u10d8\u10d6\u10d8\u10d9\u10e3\u10e0\u10d8 \u10de\u10d8\u10e0\u10d8, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10d0\u10da\u10e1 \u10d8\u10e6\u10d4\u10d1\u10e1 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8 \u10d0\u10e0\u10e1\u10d4\u10d1\u10e3\u10da\u10d8 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\u10e1 \u10ec\u10e7\u10d0\u10e0\u10dd\u10d3\u10d0\u10dc.<\/p>\n\n\n\n

\u10d3\u10d0\u10e1\u10d0\u10d1\u10d4\u10d2\u10e0\u10d8 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10d0\u10da\u10d8 \u10ec\u10d0\u10e0\u10db\u10dd\u10d0\u10d3\u10d2\u10d4\u10dc\u10e1 \u10e1\u10ee\u10d5\u10d0\u10dd\u10d1\u10d0\u10e1 \u10d9\u10d0\u10da\u10d4\u10dc\u10d3\u10d0\u10e0\u10e3\u10da\u10d8 \u10ec\u10da\u10d8\u10e1 \u10d2\u10d0\u10dc\u10db\u10d0\u10d5\u10da\u10dd\u10d1\u10d0\u10e8\u10d8 \u10db\u10d8\u10e6\u10d4\u10d1\u10e3\u10da\u10d8 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10ee\u10d0\u10e0\u10ef\u10d4\u10d1\u10d8\u10e1 \u10d7\u10d0\u10dc\u10ee\u10d4\u10d1\u10e1 \u10e8\u10dd\u10e0\u10d8\u10e1. \u10e0\u10d4\u10d6\u10d8\u10d3\u10d4\u10dc\u10e2\u10d8 \u10e4\u10d8\u10d6\u10d8\u10d9\u10e3\u10e0\u10d8 \u10de\u10d8\u10e0\u10d4\u10d1\u10d8\u10e1 \u10db\u10d8\u10d4\u10e0 \u10db\u10d8\u10e6\u10d4\u10d1\u10e3\u10da\u10d8 \u10d3\u10d0\u10e1\u10d0\u10d1\u10d4\u10d2\u10e0\u10d8 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10d4\u10d1\u10d8, \u10e0\u10dd\u10db\u10da\u10d4\u10d1\u10d8\u10ea \u10d0\u10e0 \u10d4\u10e5\u10d5\u10d4\u10db\u10d3\u10d4\u10d1\u10d0\u10e0\u10d4\u10d1\u10d0 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8 \u10d0\u10e0\u10e1\u10d4\u10d1\u10e3\u10da \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\u10e1 \u10ec\u10e7\u10d0\u10e0\u10dd\u10e1\u10d7\u10d0\u10dc \u10d3\u10d0\u10d1\u10d4\u10d2\u10d5\u10e0\u10d0\u10e1, – \u10d8\u10d1\u10d4\u10d2\u10e0\u10d4\u10d1\u10d0 20 \u10de\u10e0\u10dd\u10ea\u10d4\u10dc\u10e2\u10d8\u10d7. \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\u10e1 \u10ec\u10e7\u10d0\u10e0\u10dd\u10e1\u10d7\u10d0\u10dc \u10d3\u10d0\u10d1\u10d4\u10d2\u10d5\u10e0\u10d0\u10e1 \u10d3\u10d0\u10e5\u10d5\u10d4\u10db\u10d3\u10d4\u10d1\u10d0\u10e0\u10d4\u10d1\u10e3\u10da\u10d8 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10d4\u10d1\u10d8, \u10d8\u10d1\u10d4\u10d2\u10e0\u10d4\u10d1\u10d0: \u10ee\u10d4\u10da\u10e4\u10d0\u10e1\u10d8 -20 %,\u10d3\u10d8\u10d5\u10d8\u10d3\u10d4\u10dc\u10d3\u10d4\u10d1\u10d8 \u2013 5%, \u10de\u10e0\u10dd\u10ea\u10d4\u10dc\u10e2\u10d4\u10d1\u10d8 \u2013 5 %, \u10e0\u10dd\u10d8\u10d0\u10da\u10e2\u10d8 – 20%.<\/p>\n\n\n\n

\u10d0\u10e5\u10ea\u10d8\u10d6\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10db\u10ee\u10d3\u10d4\u10da\u10d8 \u10de\u10d8\u10e0\u10d8, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea: \u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10d4\u10d1\u10e1 \u10d0\u10e5\u10ea\u10d8\u10d6\u10e3\u10e0 \u10e1\u10d0\u10e5\u10dd\u10dc\u10d4\u10da\u10e1 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8; -\u10d0\u10ee\u10dd\u10e0\u10ea\u10d8\u10d4\u10da\u10d4\u10d1\u10e1 \u10d0\u10e5\u10ea\u10d8\u10d6\u10e3\u10e0\u10d8 \u10e1\u10d0\u10e5\u10dd\u10dc\u10da\u10d8\u10e1 \u10d8\u10db\u10de\u10dd\u10e0\u10e2\u10e1 \u10d0\u10dc \u10d4\u10e5\u10e1\u10de\u10dd\u10e0\u10e2\u10e1 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8; \u10d0\u10e5\u10ea\u10d8\u10d6\u10e3\u10e0\u10d8 \u10e1\u10d0\u10e5\u10dd\u10dc\u10da\u10d8\u10e1 \u10e1\u10d0\u10ee\u10d4\u10dd\u10d1\u10d4\u10d1\u10d8\u10d0: \u10e1\u10de\u10d8\u10e0\u10e2\u10d8 \u10d3\u10d0 \u10d0\u10da\u10d9\u10dd\u10f0\u10dd\u10da\u10e3\u10e0\u10d8 \u10e1\u10d0\u10e1\u10db\u10d4\u10da\u10d4\u10d1\u10d8, \u10da\u10e3\u10d3\u10d8. \u10d7\u10d0\u10db\u10d1\u10d0\u10e5\u10dd\u10e1 \u10dc\u10d0\u10ec\u10d0\u10e0\u10db\u10d8, \u10db\u10e1\u10e3\u10d1\u10e3\u10e5\u10d8 \u10d0\u10d5\u10e2\u10dd\u10db\u10dd\u10d1\u10d8\u10da\u10d4\u10d1\u10d8, \u10d1\u10e3\u10dc\u10d4\u10d1\u10e0\u10d8\u10d5\u10d8 \u10d0\u10d8\u10e0\u10dd\u10d5\u10d0\u10dc\u10d8 \u10d9\u10dd\u10dc\u10d3\u10d4\u10dc\u10e1\u10d0\u10e2\u10d8 \u10d3\u10d0 \u10d1\u10e3\u10dc\u10d4\u10d1\u10e0\u10d8\u10d5\u10d8 \u10d0\u10d8\u10e0\u10d8 \u10d2\u10d0\u10e0\u10d3\u10d0 \u10db\u10d8\u10da\u10e1\u10d0\u10d3\u10d4\u10dc\u10d8\u10e1\u10d0.<\/p>\n\n\n\n

\u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10db\u10ee\u10d3\u10d4\u10da\u10d8\u10d0: \u10e0\u10d4\u10d6\u10d8\u10d3\u10d4\u10dc\u10e2\u10d8 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd; \u10d0\u10e0\u10d0\u10e0\u10d4\u10d6\u10d8\u10d3\u10d4\u10dc\u10e2\u10d8 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8 \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d0\u10e1 \u10d0\u10ee\u10dd\u10e0\u10ea\u10d8\u10d4\u10da\u10d4\u10d1\u10e1 \u10db\u10e3\u10d3\u10db\u10d8\u10d5\u10d8 \u10d3\u10d0\u10ec\u10d4\u10e1\u10d4\u10d1\u10e3\u10da\u10d4\u10d1\u10d8\u10e1 \u10db\u10d4\u10e8\u10d5\u10d4\u10dd\u10d1\u10d8\u10d7 \u10d0\u10dc\/\u10d3\u10d0 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10d0\u10da\u10e1 \u10d8\u10e6\u10d4\u10d1\u10e1 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8 \u10d0\u10e0\u10e1\u10d4\u10d1\u10e3\u10da\u10d8 \u10ec\u10e7\u10d0\u10e0\u10dd\u10d3\u10d0\u10dc. 2019 \u10ec\u10da\u10d8\u10e1 1 \u10d8\u10d0\u10dc\u10d5\u10e0\u10d8\u10d3\u10d0\u10dc \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10e7\u10dd\u10d5\u10d4\u10da\u10d7\u10d5\u10d8\u10e3\u10e0 \u10d2\u10d0\u10d3\u10e1\u10d0\u10ee\u10d0\u10d3\u10e1 \u10d8\u10ee\u10d3\u10d8\u10e1 \u10dd\u10e0\u10d2\u10d0\u10dc\u10dd, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10e3\u10e0 \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d0\u10e1 \u10d4\u10ec\u10d4\u10d1\u10d0. \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10e1 \u10d3\u10d0\u10e1\u10d0\u10d1\u10d4\u10d2\u10e0\u10d8 \u10db\u10dd\u10d2\u10d4\u10d1\u10d0 \u10d8\u10d1\u10d4\u10d2\u10e0\u10d4\u10d1\u10d0 15%.<\/p>\n\n\n\n

\u10e5\u10dd\u10dc\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1 \u10e8\u10d4\u10db\u10d7\u10ee\u10d5\u10d4\u10d5\u10d0\u10e8\u10d8 \u10d3\u10d0\u10e1\u10d0\u10d1\u10d4\u10d2\u10e0 \u10dd\u10d1\u10d8\u10d4\u10e5\u10e2\u10e1 \u10ec\u10d0\u10e0\u10db\u10dd\u10d0\u10d3\u10d2\u10d4\u10dc\u10e1 \u10e1\u10d0\u10d9\u10e3\u10d7\u10e0\u10d4\u10d1\u10d0\u10e8\u10d8 \u10d0\u10e0\u10e1\u10d4\u10d1\u10e3\u10da\u10d8 \u10e3\u10eb\u10e0\u10d0\u10d5\u10d8 \u10e5\u10dd\u10dc\u10d4\u10d1\u10d0. \u10e4\u10d8\u10d6\u10d8\u10d9\u10e3\u10e0\u10d8 \u10de\u10d8\u10e0\u10d8\u10e1 \u10e5\u10dd\u10dc\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10e1 \u10d2\u10d0\u10db\u10dd\u10d8\u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d4\u10d1\u10e1 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10dd\u10e0\u10d2\u10d0\u10dc\u10dd \u10ec\u10d0\u10e0\u10d3\u10d2\u10d4\u10dc\u10d8\u10da\u10d8 \u10d3\u10d4\u10d9\u10da\u10d0\u10e0\u10d0\u10ea\u10d8\u10d8\u10e1 \u10e1\u10d0\u10e4\u10e3\u10eb\u10d5\u10d4\u10da\u10d6\u10d4.<\/p>\n\n\n\n

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\u10d0\u10e0\u10d0\u10e4\u10e3\u10da\u10d0\u10d3\u10d8 \u10e4\u10dd\u10e0\u10db\u10d8\u10d7 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10dc\u10d0\u10ec\u10d8\u10da\u10d4\u10d1\u10d0.(\u10e1\u10e1\u10d9-\u10d8\u10e1 98 \u10db\u10e3\u10ee\u10da\u10d8),\u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1 \u10e0\u10d4\u10e4\u10dd\u10e0\u10db\u10d0\u10db,  \u10e0\u10dd\u10d2\u10dd\u10e0\u10ea \u10db\u10dd\u10e1\u10d0\u10da\u10dd\u10d3\u10dc\u10d4\u10da\u10d8 \u10d8\u10e7\u10dd \u10ee\u10d4\u10da\u10d8 \u10e8\u10d4\u10e3\u10ec\u10e7\u10dd \u10d8\u10dc\u10d5\u10d4\u10e1\u10e2\u10d8\u10ea\u10d8\u10d4\u10d1\u10d8\u10e1 \u10d6\u10e0\u10d3\u10d0\u10e1, \u10e0\u10d4\u10d0\u10da\u10e3\u10e0\u10d8  \u10db\u10e8\u10de-\u10e1 \u10d6\u10e0\u10d3\u10d0\u10db \u10d9\u10d8 \u10d3\u10d0\u10d0\u10ee\u10da\u10dd\u10d4\u10d1\u10d8\u10d7 2% \u10e8\u10d4\u10d0\u10d3\u10d2\u10d8\u10dc\u10d0.  \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d9\u10dd\u10d3\u10d4\u10e5\u10e1\u10d8\u10e1 \u10ea\u10d5\u10da\u10d8\u10da\u10d4\u10d1\u10d4\u10d1\u10d8 \u10d8\u10d7\u10d5\u10d0\u10da\u10d8\u10e1\u10ec\u10d8\u10dc\u10d4\u10d1\u10e1 \u10eb\u10d8\u10e0\u10d8\u10d7\u10d0\u10d3\u10d8 \u10e1\u10d0\u10e8\u10e3\u10d0\u10da\u10d4\u10d1\u10d8\u10e1 \u10d8\u10db\u10de\u10dd\u10e0\u10e2\u10d6\u10d4 \u10d3\u10e6\u10d2-\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\u10e1 \u10d5\u10d0\u10d3\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10d5\u10d0\u10d3\u10d4\u10d1\u10d0\u10e1. \u10d8\u10db\u10de\u10dd\u10e0\u10e2\u10d8\u10dd\u10e0\u10e1, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10eb\u10d8\u10e0\u10d8\u10d7\u10d0\u10d3 \u10e1\u10d0\u10e8\u10e3\u10d0\u10da\u10d4\u10d1\u10d4\u10d1\u10e1 \u10d8\u10e7\u10d4\u10dc\u10d4\u10d1\u10e1 \u10d3\u10e6\u10d2-\u10d8\u10d7 \u10d3\u10d0\u10e1\u10d0\u10d1\u10d4\u10d2\u10e0 \u10dd\u10de\u10d4\u10e0\u10d0\u10ea\u10d8\u10d4\u10d1\u10e8\u10d8, \u10d0\u10e0 \u10db\u10dd\u10e3\u10ec\u10d4\u10d5\u10e1 \u10d8\u10db\u10de\u10dd\u10e0\u10e2\u10d8\u10e1\u10d0\u10e1 \u10d3\u10e6\u10d2-\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d0. \u10d0\u10db\u10d0\u10e1\u10d7\u10d0\u10dc\u10d0\u10d5\u10d4, \u10d3\u10e6\u10d2-\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\u10e1 \u10d2\u10d0\u10dc\u10e1\u10ee\u10d5\u10d0\u10d5\u10d4\u10d1\u10e3\u10da\u10d8 \u10d5\u10d0\u10d3\u10d4\u10d1\u10d8 \u10d3\u10d0\u10ec\u10d4\u10e1\u10d3\u10d4\u10d1\u10d0 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10db\u10d7\u10d0\u10d5\u10e0\u10dd\u10d1\u10d8\u10e1 \u10db\u10d8\u10d4\u10e0 \u10d3\u10d0\u10d3\u10d2\u10d4\u10dc\u10d8\u10da\u10d8 \u10dc\u10e3\u10e1\u10ee\u10d8\u10e1 \u10db\u10d8\u10ee\u10d4\u10d3\u10d5\u10d8\u10d7.  \u10d0\u10e6\u10dc\u10d8\u10e8\u10dc\u10e3\u10da\u10d8 \u10ea\u10d5\u10da\u10d8\u10da\u10d4\u10d1\u10d0 \u10e0\u10d0\u10db\u10d3\u10d4\u10dc\u10d0\u10d3 \u10d2\u10d0\u10db\u10dd\u10d8\u10ec\u10d5\u10d4\u10d5\u10e1 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 \u10ee\u10d4\u10da\u10e8\u10d4\u10ec\u10e7\u10dd\u10d1\u10d0\u10e1 \u10e1\u10d0\u10d9\u10d0\u10db\u10d0\u10d7\u10dd\u10d0,  \u10d7\u10e3\u10db\u10ea\u10d0 \u10dc\u10d0\u10db\u10d3\u10d5\u10d8\u10da\u10d0\u10d3 \u10e8\u10d4\u10d0\u10db\u10ea\u10d8\u10e0\u10d4\u10d1\u10e1 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d1\u10d0\u10d6\u10d0\u10e1.  \u10d9\u10d8\u10d3\u10d4\u10d5 \u10d4\u10e0\u10d7 \u10e0\u10d4\u10e4\u10dd\u10e0\u10db\u10d0\u10e1 \u10ec\u10d0\u10e0\u10db\u10dd\u10d0\u10d3\u10d2\u10d4\u10dc\u10e1 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d3\u10d0\u10d5\u10d0\u10da\u10d8\u10d0\u10dc\u10d4\u10d1\u10d4\u10d1\u10d8\u10e1 \u10e9\u10d0\u10db\u10dd\u10ec\u10d4\u10e0\u10d0,  \u10d2\u10d0\u10d3\u10d0\u10db\u10ee\u10d3\u10d4\u10da\u10d4\u10d1\u10e1 \u10e9\u10d0\u10db\u10dd\u10d4\u10ec\u10d4\u10e0\u10d4\u10d1\u10d0\u10d7 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d3\u10d0\u10d5\u10d0\u10da\u10d8\u10d0\u10dc\u10d4\u10d1\u10d0 \u10d3\u10d0 \u10db\u10d8\u10d4\u10ea\u10d4\u10db\u10d0\u10d7 \u10e8\u10d4\u10e1\u10d0\u10eb\u10da\u10d4\u10d1\u10da\u10dd\u10d1\u10d0, \u10d2\u10d0\u10dc\u10d0\u10d0\u10ee\u10da\u10dd\u10dc \u10e8\u10d4\u10e9\u10d4\u10e0\u10d4\u10d1\u10e3\u10da\u10d8 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d0. \u10db\u10e1\u10d2\u10d0\u10d5\u10e1\u10d8 \u10db\u10d4\u10e5\u10d0\u10dc\u10d8\u10d6\u10db\u10d4\u10d1\u10d8\u10e1 \u10de\u10d4\u10e0\u10db\u10d0\u10dc\u10d4\u10dc\u10e2\u10e3\u10da\u10d8 \u10d2\u10d0\u10db\u10dd\u10e7\u10d4\u10dc\u10d4\u10d1\u10d0 \u10d8\u10ec\u10d5\u10d4\u10d5\u10e1 \u10dc\u10d4\u10d2\u10d0\u10e2\u10d8\u10e3\u10e0 \u10e4\u10d8\u10e1\u10d9\u10d0\u10da\u10e3\u10e0 \u10e8\u10d4\u10d3\u10d4\u10d2\u10e1 \u10d3\u10d0 \u10ee\u10d4\u10da\u10e1 \u10e3\u10e8\u10da\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\u10e1 \u10d9\u10e3\u10da\u10e2\u10e3\u10e0\u10d8\u10e1 \u10d3\u10d0\u10dc\u10d4\u10e0\u10d2\u10d5\u10d0\u10e1. [1]<\/p>\n\n\n\n

\u10dd\u10de\u10e2\u10d8\u10db\u10d0\u10da\u10e3\u10e0\u10d8 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10e1\u10d8\u10e1\u10e2\u10d4\u10db\u10d0 \u10d3\u10d0 \u10db\u10d0\u10e1\u10d7\u10d0\u10dc \u10d3\u10d0\u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d8 \u10de\u10e0\u10dd\u10d1\u10da\u10d4\u10db\u10d4\u10d1\u10d8<\/strong><\/p>\n\n\n\n

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[1]  <\/p>\n\n\n\n

\u10e0\u10d4\u10d9\u10dd\u10db\u10d4\u10dc\u10d3\u10d0\u10ea\u10d8\u10d0<\/strong><\/p>\n\n\n\n

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\u10db\u10d8\u10d4\u10e0 \u10d2\u10d0\u10d7\u10d5\u10d0\u10da\u10d8\u10ec\u10d8\u10dc\u10d4\u10d1\u10e3\u10da \u10e1\u10e3\u10d1\u10e1\u10d8\u10d3\u10d8\u10d4\u10d1\u10e1, \u10d0\u10e0\u10d8\u10e1 \u10e8\u10d4\u10db\u10d7\u10ee\u10d5\u10d4\u10d5\u10d4\u10d1\u10d8, \u10e0\u10dd\u10ea\u10d0 \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10da\u10d3\u10d4\u10d1\u10d8\u10d0\u10dc \u10d3\u10e6\u10d2-\u10e1\u10d2\u10d0\u10dc, \u10d0\u10e1\u10d4\u10d5\u10d4 \u10d0\u10e5\u10e2\u10d8\u10d5\u10d4\u10d1\u10d8\u10e1 \u10e1\u10ec\u10dd\u10e0\u10d8 \u10d2\u10d0\u10d3\u10d0\u10dc\u10d0\u10ec\u10d8\u10da\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10db\u10d7\u10ee\u10d5\u10d4\u10d5\u10d0\u10e8\u10d8 \u10d9\u10d0\u10dc\u10dd\u10dc\u10d8\u10e1 \u10d3\u10d0\u10e3\u10e0\u10e6\u10d5\u10d4\u10d5\u10da\u10d0\u10d3 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d4\u10d1\u10e1 \u10d7\u10d0\u10d5\u10e1 \u10d0\u10e0\u10d8\u10d3\u10d4\u10d1\u10d4\u10dc.  \u10e1\u10d0\u10d4\u10e0\u10d7\u10dd \u10ef\u10d0\u10db\u10e8\u10d8 \u10de\u10e0\u10dd\u10d2\u10e0\u10d4\u10e1\u10e3\u10da\u10d8 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10de\u10dd\u10da\u10d8\u10e2\u10d8\u10d9\u10d8\u10e1 \u10e1\u10d0\u10db\u10d8 \u10db\u10d7\u10d0\u10d5\u10d0\u10e0\u10d8 \u10db\u10d8\u10d6\u10dc\u10d8\u10e1 \u10e8\u10d4\u10e1\u10e0\u10e3\u10da\u10d4\u10d1\u10d0\u10e8\u10d8 \u10d2\u10d5\u10d4\u10ee\u10db\u10d0\u10e0\u10d4\u10d1\u10d0: 1. \u10e1\u10d0\u10d1\u10d8\u10e3\u10ef\u10d4\u10e2\u10dd \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10d4\u10d1\u10d8\u10e1 \u10d6\u10e0\u10d3\u10d0\u10e8\u10d8, 2. \u10e1\u10d0\u10db\u10d4\u10ec\u10d0\u10e0\u10db\u10d4\u10dd \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d8\u10e1 \u10ec\u10d0\u10ee\u10d0\u10da\u10d8\u10e1\u10d4\u10d1\u10d0\u10e8\u10d8 \u10d3\u10d0 3. \u10e1\u10dd\u10ea\u10d8\u10d0\u10da\u10e3\u10e0 \u10ef\u10d2\u10e3\u10e4\u10d4\u10d1\u10e1 \u10e8\u10dd\u10e0\u10d8\u10e1 \u10e1\u10d0\u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10dd \u10e3\u10d7\u10d0\u10dc\u10d0\u10e1\u10ec\u10dd\u10e0\u10dd\u10d1\u10d8\u10e1 \u10d3\u10d0\u10eb\u10da\u10d4\u10d5\u10d0\u10e8\u10d8.<\/p>\n\n\n\n

\u10d0\u10db \u10e1\u10e2\u10d0\u10e2\u10d8\u10d0\u10e8\u10d8 \u10d2\u10d0\u10dc\u10ee\u10d8\u10da\u10e3\u10da\u10d8 \u10db\u10dd\u10dc\u10d0\u10ea\u10d4\u10db\u10d4\u10d1\u10d8\u10d3\u10d0\u10dc\u10d0\u10ea \u10dc\u10d0\u10d7\u10da\u10d0\u10d3 \u10d3\u10d0\u10d5\u10d0\u10d3\u10d2\u10d8\u10dc\u10d4\u10d7 \u10e0\u10dd\u10db \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10d4\u10d1\u10d8\u10e1 \u10d3\u10d8\u10d3\u10d8 \u10ec\u10d8\u10da\u10d8 \u10db\u10dd\u10d3\u10d8\u10e1 \u10dd\u10e0 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d6\u10d4, \u10d4\u10e1\u10d4\u10dc\u10d8\u10d0: \u10d3\u10e6\u10d2 \u10d3\u10d0 \u10e1\u10d0\u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10dd \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8. \u10d0\u10e5\u10d4\u10d3\u10d0\u10dc \u10d9\u10d8 \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10da\u10d0\u10d3 \u10e8\u10d4\u10d2\u10d5\u10d8\u10eb\u10da\u10d8\u10d0 \u10d3\u10d0\u10d5\u10d0\u10e1\u10d9\u10d5\u10dc\u10d0\u10d7 \u10e0\u10dd\u10db \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10e2\u10d5\u10d8\u10e0\u10d7\u10d8\u10e1 \u10e3\u10d3\u10d8\u10d3\u10d4\u10e1\u10d8 \u10dc\u10d0\u10ec\u10d8\u10da\u10d8 \u10db\u10dd\u10d3\u10d8\u10e1 \u10e9\u10d5\u10d4\u10e3\u10da\u10d4\u10d1\u10e0\u10d8\u10d5 \u10db\u10dd\u10e5\u10d0\u10da\u10d0\u10e5\u10d4\u10d4\u10d1\u10d6\u10d4 , \u10d8\u10e5\u10d8\u10d3\u10d0\u10dc \u10d2\u10d0\u10db\u10dd\u10db\u10d3\u10d8\u10dc\u10d0\u10e0\u10d4, \u10e0\u10dd\u10db \u10e1\u10ec\u10dd\u10e0\u10d4\u10d3 \u10d8\u10e1\u10d8\u10dc\u10d8 \u10d0\u10e0\u10d8\u10d0\u10dc \u10d3\u10e6\u10d2-\u10e1\u10d0 \u10d3\u10d0 \u10e1\u10d0\u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10dd \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10db\u10ee\u10d3\u10d4\u10da\u10d4\u10d1\u10d8.<\/p>\n\n\n\n

\u10d0\u10db\u10d0\u10e1\u10d7\u10d0\u10dc\u10d0\u10d5\u10d4 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10dc\u10d0\u10d9\u10d5\u10d4\u10d7\u10d8\u10e1 \u10e8\u10d4\u10db\u10ea\u10d8\u10e0\u10d4\u10d1\u10d0 \u10db\u10ea\u10d8\u10e0\u10d4 \u10d3\u10d0 \u10e1\u10d0\u10e8\u10e3\u10d0\u10da\u10dd \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10d8\u10e1 \u10de\u10d8\u10e0\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1, \u10ee\u10d4\u10da\u10e4\u10d0\u10e1\u10d8\u10e1 \u10db\u10dd\u10db\u10d0\u10e2\u10d4\u10d1\u10d8\u10e1 \u10e2\u10dd\u10da\u10e4\u10d0\u10e1\u10d8 \u10d8\u10e5\u10dc\u10d4\u10d1\u10d0. \u10d0\u10dc\u10e3 \u10e1\u10d0\u10ee\u10d4\u10da\u10db\u10ec\u10d8\u10e4\u10dd\u10e1 \u10d0\u10db\u10d8\u10d7 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10d2\u10d0\u10dc\u10d5\u10d8\u10d7\u10d0\u10e0\u10d4\u10d1\u10d0\u10e1\u10d0\u10ea \u10e8\u10d4\u10e3\u10ec\u10e7\u10dd\u10d1\u10e1 \u10ee\u10d4\u10da\u10e1. \u10e1\u10d0\u10d2\u10e0\u10eb\u10dc\u10dd\u10d1\u10da\u10d0\u10d3 \u10d2\u10d0\u10d8\u10d6\u10e0\u10d3\u10d4\u10d1\u10d0 \u10db\u10dd\u10d7\u10ee\u10dd\u10d5\u10dc\u10d0 \u10d0\u10d3\u10d2\u10d8\u10da\u10dd\u10d1\u10e0\u10d8\u10d5 \u10de\u10e0\u10dd\u10d3\u10e3\u10e5\u10e2\u10d4\u10d1\u10d6\u10d4, \u10e0\u10d0\u10ea \u10d0\u10d3\u10d2\u10d8\u10da\u10dd\u10d1\u10e0\u10d8\u10d5\u10d8 \u10db\u10d4\u10ec\u10d0\u10e0\u10db\u10d4\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10dc\u10d5\u10d8\u10d7\u10d0\u10e0\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 \u10e1\u10d0\u10d9\u10db\u10d0\u10dd\u10d3 \u10db\u10dc\u10d8\u10e8\u10d5\u10dc\u10d4\u10da\u10dd\u10d5\u10d0\u10dc\u10d8\u10d0. \u10de\u10e0\u10dd\u10d2\u10e0\u10d4\u10e1\u10e3\u10da\u10d8 \u10e1\u10d0\u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10dd \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10e1\u10d8\u10e1\u10e2\u10d4\u10db\u10d8\u10e1 \u10db\u10d0\u10e5\u10e1\u10d8\u10db\u10d0\u10da\u10e3\u10e0\u10d8 \u10d4\u10e4\u10d4\u10e5\u10e2\u10d8 \u10db\u10ee\u10dd\u10da\u10dd\u10d3 \u10db\u10d0\u10e8\u10d8\u10dc \u10d8\u10e5\u10dc\u10d4\u10d1\u10d0 \u10e1\u10d0\u10d2\u10e0\u10eb\u10dc\u10dd\u10d1\u10d8 \u10d7\u10e3 \u10db\u10dd\u10ee\u10d3\u10d4\u10d1\u10d0 \u10db\u10d8\u10e1\u10d8 \u10e1\u10d8\u10dc\u10d4\u10e0\u10d2\u10d8\u10d0 \u10de\u10e0\u10dd\u10d2\u10e0\u10d4\u10e1\u10e3\u10da \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d7\u10d0\u10dc. \u10d0\u10e0\u10d0\u10e1\u10d0\u10db\u10d0\u10e0\u10d7\u10da\u10d8\u10d0\u10dc\u10d8\u10d0 \u10e0\u10dd\u10d3\u10d4\u10e1\u10d0\u10ea \u10db\u10ea\u10d8\u10e0\u10d4 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8 \u10d3\u10d0 \u10db\u10e0\u10d0\u10d5\u10d0\u10da\u10d8 \u10e1\u10ee\u10d5\u10d0\u10d3\u10d0\u10e1\u10ee\u10d5\u10d0 \u10de\u10e0\u10dd\u10e4\u10d8\u10da\u10d8\u10e1 \u10db\u10e5\u10dd\u10dc\u10d4 \u10db\u10e1\u10ee\u10d5\u10d8\u10da\u10d8 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8 \u10d4\u10e0\u10d7\u10d8 \u10d3\u10d0 \u10d8\u10d2\u10d8\u10d5\u10d4  \u10e1\u10d0\u10de\u10e0\u10dd\u10ea\u10d4\u10dc\u10e2\u10dd  \u10d2\u10d0\u10dc\u10d0\u10d9\u10d5\u10d4\u10d7\u10d8\u10d7 \u10d8\u10d1\u10d4\u10d2\u10e0\u10d4\u10d1\u10d8\u10d0\u10dc. \u10db\u10d0\u10d2\u10d0\u10da\u10d8\u10d7\u10d0\u10d3 \u10e1\u10d0\u10d1\u10d0\u10dc\u10d9\u10dd \u10e1\u10d4\u10e5\u10e2\u10dd\u10e0\u10e1 \u10e1\u10d0\u10d9\u10d0\u10db\u10dd\u10d3 \u10db\u10ea\u10d8\u10e0\u10d4 \u10d7\u10d0\u10dc\u10ee\u10d0 \u10e8\u10d4\u10d0\u10e5\u10d5\u10e1 \u10e1\u10d0\u10ee\u10d4\u10da\u10db\u10ec\u10d8\u10e4\u10dd \u10d1\u10d8\u10e3\u10ef\u10d4\u10e2\u10e8\u10d8, \u10d8\u10db\u10d0\u10e1\u10d7\u10d0\u10dc \u10e8\u10d4\u10d3\u10d0\u10e0\u10d4\u10d1\u10d8\u10d7 \u10d7\u10e3 \u10e0\u10d0 \u10e0\u10d4\u10d9\u10dd\u10e0\u10d3\u10e3\u10da \u10db\u10dd\u10d2\u10d4\u10d1\u10d4\u10d1\u10d6\u10d4 \u10d2\u10d0\u10d3\u10d8\u10d0\u10dc. \u10d0\u10db\u10d8\u10e2\u10dd\u10db\u10d0\u10ea \u10e1\u10d0\u10ee\u10d4\u10da\u10db\u10ec\u10d8\u10e4\u10dd\u10e1 \u10de\u10d8\u10e0\u10d5\u10d4\u10da\u10d8 \u10d0\u10db\u10dd\u10ea\u10d0\u10dc\u10d0 \u10db\u10ea\u10d8\u10e0\u10d4 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10ec\u10d0\u10ee\u10d0\u10da\u10d8\u10e1\u10d4\u10d1\u10d0 \u10e3\u10dc\u10d3\u10d0 \u10d8\u10e7\u10dd\u10e1 \u10d3\u10d0 \u10d0\u10e0\u10d0 \u10db\u10e1\u10ee\u10d5\u10d8\u10da\u10d8 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1. \u10d4\u10e1 \u10d9\u10d8 \u10e3\u10db\u10d0\u10da\u10d5\u10d4 \u10d0\u10d8\u10e1\u10d0\u10ee\u10d4\u10d1\u10d0 \u10e1\u10d0\u10ee\u10d4\u10da\u10db\u10ec\u10d8\u10e4\u10dd\u10e1 \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10e3\u10e0 \u10d9\u10d4\u10d7\u10d8\u10da\u10d3\u10e6\u10d4\u10dd\u10d1\u10d0\u10d6\u10d4.<\/p>\n\n\n\n

\u10d3\u10d0\u10e1\u10d9\u10d5\u10dc\u10d0<\/strong><\/p>\n\n\n\n

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\u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10d8\u10e1 \u10de\u10d8\u10e0\u10dd\u10d1\u10d4\u10d1\u10e8\u10d8 \u10d9\u10d8 \u10d1\u10d8\u10e3\u10ef\u10d4\u10e2\u10d8\u10e1 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10d4\u10d1\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10d2\u10d0\u10e1\u10d0\u10d5\u10da\u10d4\u10d1\u10d8\u10e1 \u10e4\u10dd\u10e0\u10db\u10e3\u10da\u10d8\u10e0\u10d4\u10d1\u10d8\u10e1 \u10d9\u10d0\u10dc\u10dd\u10dc\u10d6\u10dd\u10db\u10d8\u10d4\u10e0\u10d4\u10d1\u10d0\u10dc\u10d8 \u10d3\u10d0 \u10db\u10d4\u10d7\u10dd\u10d3\u10dd\u10da\u10dd\u10d2\u10d8\u10d0 \u10eb\u10d8\u10e0\u10d4\u10e3\u10da\u10d0\u10d3 \u10d8\u10ea\u10d5\u10da\u10d4\u10d1\u10d0, \u10d8\u10d2\u10d8 \u10d7\u10d5\u10d8\u10e1\u10dd\u10d1\u10e0\u10d8\u10d5\u10d0\u10d3 \u10d0\u10ee\u10d0\u10da \u10e1\u10d0\u10ee\u10d4\u10e1 \u10d8\u10eb\u10d4\u10dc\u10e1, \u10e8\u10d4\u10e1\u10d0\u10eb\u10da\u10d4\u10d1\u10d4\u10da\u10d8 \u10ee\u10d3\u10d4\u10d1\u10d0 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d4\u10d1\u10d8 \u10d2\u10d0\u10db\u10dd\u10e7\u10d4\u10dc\u10d4\u10d1\u10e3\u10da \u10d8\u10e5\u10dc\u10d4\u10e1 \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10d8\u10e1 \u10e0\u10d4\u10d2\u10e3\u10da\u10d8\u10e0\u10d4\u10d1\u10d8\u10e1 \u10db\u10eb\u10da\u10d0\u10d5\u10e0 \u10db\u10d4\u10e5\u10d0\u10dc\u10d8\u10d6\u10db\u10d0\u10d3. \u10e1\u10d0\u10ee\u10d4\u10da\u10db\u10ec\u10d8\u10e4\u10dd\u10e8\u10d8  \u10ee\u10d3\u10d4\u10d1\u10d0 \u10e0\u10d0 \u10d4\u10e0\u10d7\u10dd\u10d1\u10da\u10d8\u10d5\u10d8 \u10e8\u10d8\u10d3\u10d0 \u10de\u10e0\u10dd\u10d3\u10e3\u10e5\u10e2\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10d4\u10e0\u10d7\u10dd\u10d1\u10da\u10d8\u10d5\u10d8 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10d8\u10e1 \u10d2\u10d0\u10dc\u10d0\u10ec\u10d8\u10da\u10d4\u10d1\u10d0, \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d4\u10d1\u10d8 \u10d3\u10d0 \u10e8\u10d4\u10e1\u10d0\u10d1\u10d0\u10db\u10d8\u10e1\u10d0\u10d3 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10e1\u10d8\u10e1\u10e2\u10d4\u10db\u10d0 \u10db\u10dc\u10d8\u10e8\u10d5\u10dc\u10d4\u10da\u10dd\u10d5\u10dc\u10d0\u10d3 \u10d6\u10d4\u10db\u10dd\u10e5\u10db\u10d4\u10d3\u10d4\u10d1\u10e1 \u10e5\u10d5\u10d4\u10e7\u10dc\u10d8\u10e1 \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10e3\u10e0\u10d8 \u10d6\u10e0\u10d3\u10d8\u10e1 \u10e8\u10d4\u10d3\u10d4\u10d2\u10d4\u10d1\u10d6\u10d4, \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10e3\u10e0\u10d8 \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d8\u10e1 \u10ea\u10d0\u10da\u10d9\u10d4\u10e3\u10da \u10e1\u10d0\u10ee\u10d4\u10dd\u10d1\u10d4\u10d1\u10e1 \u10e8\u10dd\u10e0\u10d8\u10e1 \u10de\u10e0\u10dd\u10de\u10dd\u10e0\u10ea\u10d8\u10d4\u10d1\u10d6\u10d4, \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d9\u10d5\u10da\u10d0\u10d5\u10ec\u10d0\u10e0\u10db\u10dd\u10d4\u10d1\u10d8\u10e1 \u10e1\u10e2\u10e0\u10e3\u10e5\u10e2\u10e3\u10e0\u10d0\u10d6\u10d4, \u10e1\u10dd\u10ea\u10d8\u10d0\u10da\u10e3\u10e0 \u10e1\u10e4\u10d4\u10e0\u10dd\u10d6\u10d4, \u10d9\u10d0\u10de\u10d8\u10e2\u10d0\u10da\u10d8\u10e1 \u10d3\u10d0\u10d2\u10e0\u10dd\u10d5\u10d4\u10d1\u10d8\u10e1 \u10de\u10e0\u10dd\u10ea\u10d4\u10e1\u10d6\u10d4, \u10db\u10dd\u10e1\u10d0\u10ee\u10da\u10d4\u10dd\u10d1\u10d8\u10e1 \u10db\u10dd\u10ee\u10db\u10d0\u10e0\u10d4\u10d1\u10d0\u10e1\u10d0 \u10d3\u10d0 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\u10e1\u10e3\u10dc\u10d0\u10e0\u10d8\u10d0\u10dc \u10db\u10dd\u10d7\u10ee\u10dd\u10d5\u10dc\u10d8\u10da\u10d4\u10d1\u10d0\u10d6\u10d4.<\/p>\n\n\n\n

\u10e5\u10d5\u10d4\u10e7\u10d4\u10dc\u10d8\u10e1 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10e1\u10d8\u10e1\u10e2\u10d4\u10db\u10d0 \u10e5\u10d5\u10d4\u10e7\u10dc\u10d8\u10e1 \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10e3\u10e0\u10d8 \u10de\u10e0\u10dd\u10ea\u10d4\u10e1\u10d4\u10d1\u10d8\u10e1 \u10e0\u10d4\u10d2\u10e3\u10da\u10d0\u10e2\u10dd\u10e0\u10d8 \u10e3\u10dc\u10d3\u10d0 \u10d8\u10e7\u10dd\u10e1. \u10d0\u10e3\u10ea\u10d8\u10da\u10d4\u10d1\u10d4\u10da\u10d8\u10d0 \u10e3\u10d6\u10e0\u10e3\u10dc\u10d5\u10d4\u10da\u10e7\u10dd\u10e4\u10d8\u10da \u10d8\u10e5\u10dc\u10d4\u10e1 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10de\u10dd\u10da\u10d8\u10e2\u10d8\u10d9\u10d8\u10e1\u10d0\u10d7\u10d5\u10d8\u10e1 \u10d3\u10d0\u10db\u10d0\u10ee\u10d0\u10e1\u10d8\u10d0\u10d7\u10d4\u10d1\u10d4\u10da\u10d8 \u10e4\u10d8\u10e1\u10d9\u10d0\u10da\u10e3\u10e0\u10d8 \u10d3\u10d0 \u10db\u10d0\u10e0\u10d4\u10d2\u10e3\u10da\u10d8\u10e0\u10d4\u10d1\u10d4\u10da\u10d8 \u10e4\u10e0\u10e3\u10dc\u10e5\u10ea\u10d8\u10d4\u10d1\u10d8\u10e1 \u10e0\u10d4\u10d0\u10da\u10d8\u10d6\u10d4\u10d1\u10d0 \u10d3\u10d0 \u10e8\u10d4\u10d7\u10d0\u10dc\u10d0\u10ec\u10e7\u10dd\u10d1\u10d0. \u10d0\u10e6\u10dc\u10d8\u10e8\u10dc\u10e3\u10da\u10d8\u10d3\u10d0\u10dc \u10d2\u10d0\u10db\u10dd\u10db\u10d3\u10d8\u10dc\u10d0\u10e0\u10d4 \u10db\u10d8\u10d6\u10d0\u10dc\u10e8\u10d4\u10ec\u10dd\u10dc\u10d8\u10da\u10d8\u10d0 \u10d9\u10d5\u10da\u10d0\u10d5\u10d0\u10ea \u10d2\u10d0\u10d2\u10e0\u10eb\u10d4\u10da\u10d3\u10d4\u10e1 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10e1\u10d8\u10e1\u10e2\u10d4\u10db\u10d8\u10e1 \u10e0\u10d4\u10e4\u10dd\u10e0\u10db\u10d8\u10e0\u10d4\u10d1\u10d8\u10e1 \u10de\u10e0\u10dd\u10ea\u10d4\u10e1\u10d8 \u10d3\u10d0 \u10e9\u10d0\u10db\u10dd\u10e7\u10d0\u10da\u10d8\u10d1\u10d3\u10d4\u10e1 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10e1\u10d8\u10e1\u10e2\u10d4\u10db\u10d8\u10e1, \u10e0\u10dd\u10d2\u10dd\u10e0\u10ea \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10e3\u10e0\u10d0\u10d3 \u10db\u10d0\u10e6\u10d0\u10da\u10e4\u10e3\u10dc\u10e5\u10ea\u10d8\u10e3\u10e0\u10d8 \u10db\u10d4\u10e5\u10d0\u10dc\u10d8\u10d6\u10db\u10d8\u10e1 \u10db\u10d8\u10db\u10d0\u10e0\u10d7 \u10d4\u10e0\u10d7\u10d8\u10d0\u10dc\u10d8 \u10d9\u10dd\u10dc\u10ea\u10d4\u10de\u10e2\u10e3\u10d0\u10da\u10e3\u10e0\u10d8 \u10db\u10d8\u10d3\u10d2\u10dd\u10db\u10d0.<\/p>\n\n\n\n

\u10d2\u10d0\u10db\u10dd\u10e7\u10d4\u10dc\u10d4\u10d1\u10e3\u10da\u10d8 \u10da\u10d8\u10e2\u10d4\u10e0\u10d0\u10e2\u10e3\u10e0\u10d0<\/strong><\/strong><\/p>\n\n\n\n

  1. https:\/\/www.bsu.edu.ge\/text_files\/ge_file_3293_1.pdf<\/a><\/li>
  2. https:\/\/mof.ge<\/a><\/li>
  3. https:\/\/www.nbg.gov.ge\/index.php?m=110<\/a><\/li><\/ol>\n","protected":false},"excerpt":{"rendered":"

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