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<\/p>\n","protected":false},"excerpt":{"rendered":"\u0646\u0648\u0642\u0634\u062a \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u0631\u0633\u0627\u0644\u0629 \u0627\u0644\u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u0644\u0644\u0637\u0627\u0644\u0628 \u0645\u062d\u0645\u062f \u0639\u0644\u064a \u0645\u0635\u0637\u0641\u0649 \u0634\u0631\u0646\u062e\u064a\u060c \u0627\u0644\u0645\u0648\u0633\u0648\u0645\u0629: “\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0645\u0642\u062a\u0631\u062d\u0629 \u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645 \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0645\u0624\u0634\u0631\u0627\u062a KPIs \u0641\u064a \u0636\u0648\u0621 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 IFRS S2″\u060c \u0648\u0630\u0644\u0643 \u064a\u0648\u0645 \u0627\u0644\u0623\u062d\u062f \u0627\u0644\u0645\u0648\u0627\u0641\u0642 (31 \u0622\u0628 2025) \u0639\u0644\u0649 \u0642\u0627\u0639\u0629 \u0627\u0644\u0645\u0646\u0627\u0642\u0634\u0629 \u0631\u0642\u0645 (2).<\/p>\n
\u0631\u0643\u0632\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0639\u0644\u0649 \u0625\u0628\u0631\u0627\u0632 \u0623\u0647\u0645\u064a\u0629 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629\u060c \u0645\u0646 \u062e\u0644\u0627\u0644 \u0648\u0636\u0639 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u062a\u062f\u0642\u064a\u0642\u064a\u0629 \u0645\u0644\u0627\u0626\u0645\u0629 \u0648\u0627\u0639\u062a\u0645\u0627\u062f \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0645\u0624\u0634\u0631\u0627\u062a \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0631\u0626\u064a\u0633\u0629 \u0627\u0644\u0643\u0645\u064a\u0629 \u0648\u0627\u0644\u0648\u0635\u0641\u064a\u0629 \u0628\u0645\u0627 \u064a\u062a\u0645\u0627\u0634\u0649 \u0645\u0639 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629\u060c \u0641\u0636\u0644\u0627\u064b \u0639\u0646 \u062a\u0648\u0636\u064a\u062d \u062c\u0648\u0647\u0631 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062f\u0648\u0644\u064a IFRS S2 \u0627\u0644\u0645\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u0625\u0641\u0635\u0627\u062d\u0627\u062a \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u062a\u063a\u064a\u0631\u0627\u062a \u0627\u0644\u0645\u0646\u0627\u062e\u064a\u0629. \u0648\u0642\u062f \u062a\u0648\u0635\u0644\u062a \u0625\u0644\u0649 \u062c\u0645\u0644\u0629 \u0645\u0646 \u0627\u0644\u0645\u0624\u0634\u0631\u0627\u062a \u0648\u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642\u064a\u0629 \u0627\u0644\u0645\u0642\u062a\u0631\u062d\u0629 \u0627\u0644\u062a\u064a \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0633\u0647\u0645 \u0641\u064a \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0648\u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0628\u064a\u0626\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a.<\/p>\n
\u0648\u0642\u062f \u062d\u0636\u0631 \u062c\u0627\u0646\u0628\u064b\u0627 \u0645\u0646 \u062c\u0644\u0633\u0629 \u0627\u0644\u0645\u0646\u0627\u0642\u0634\u0629 \u0627\u0644\u0633\u064a\u062f \u0645\u0639\u0627\u0648\u0646 \u0627\u0644\u0639\u0645\u064a\u062f \u0644\u0644\u0634\u0624\u0648\u0646 \u0627\u0644\u0639\u0644\u0645\u064a\u0629 \u0627\u0644\u0623\u0633\u062a\u0627\u0630 \u0627\u0644\u0645\u0633\u0627\u0639\u062f \u0627\u0644\u062f\u0643\u062a\u0648\u0631 \u0633\u0627\u0644\u0645 \u062e\u0644\u064a\u0644 \u062e\u0627\u0644\u062f\u060c \u0648\u0627\u0644\u0633\u064a\u062f \u0645\u0639\u0627\u0648\u0646 \u0627\u0644\u0639\u0645\u064a\u062f \u0644\u0644\u0634\u0624\u0648\u0646 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062f\u0643\u062a\u0648\u0631 \u0639\u0628\u062f\u0627\u0644\u0631\u062d\u0645\u0646 \u0632\u0647\u064a\u0631 \u0639\u0628\u062f\u0627\u0644\u0642\u0627\u062f\u0631.<\/p>\n
\u062a\u0623\u0644\u0641\u062a \u0644\u062c\u0646\u0629 \u0627\u0644\u0645\u0646\u0627\u0642\u0634\u0629 \u0645\u0646 \u0627\u0644\u0623\u0633\u0627\u062a\u0630\u0629:<\/p>\n
\u0627\u0644\u0623\u0633\u062a\u0627\u0630 \u0627\u0644\u062f\u0643\u062a\u0648\u0631 \u0633\u0646\u0627\u0646 \u0632\u0647\u064a\u0631 \u0645\u062d\u0645\u062f \u062c\u0645\u064a\u0644 \u2013 \u0639\u0645\u064a\u062f \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \/ \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u2013 \u0631\u0626\u064a\u0633\u0627\u064b<\/p>\n
\u0627\u0644\u0623\u0633\u062a\u0627\u0630 \u0627\u0644\u0645\u0633\u0627\u0639\u062f \u0627\u0644\u062f\u0643\u062a\u0648\u0631 \u0625\u0644\u0647\u0627\u0645 \u0645\u062d\u0645\u062f \u0648\u0627\u062b\u0642 \u2013 \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \/ \u0627\u0644\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629 \u2013 \u0639\u0636\u0648\u0627\u064b<\/p>\n
\u0627\u0644\u0623\u0633\u062a\u0627\u0630 \u0627\u0644\u0645\u0633\u0627\u0639\u062f \u0627\u0644\u062f\u0643\u062a\u0648\u0631 \u0637\u0647 \u0623\u062d\u0645\u062f \u062d\u0633\u0646 \u2013 \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \/ \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u2013 \u0639\u0636\u0648\u0627\u064b<\/p>\n
\u0627\u0644\u0623\u0633\u062a\u0627\u0630 \u0627\u0644\u0645\u0633\u0627\u0639\u062f \u0627\u0644\u062f\u0643\u062a\u0648\u0631 \u0647\u064a\u062b\u0645 \u0647\u0627\u0634\u0645 \u0642\u0627\u0633\u0645 \u2013 \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \/ \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u2013 \u0639\u0636\u0648\u0627\u064b \u0648\u0645\u0634\u0631\u0641\u0627\u064b<\/p>\n
\u0648\u062a\u062a\u0645\u0627\u0634\u0649 \u0647\u0630\u0647 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0645\u0639 \u0627\u0644\u0647\u062f\u0641 \u0627\u0644\u062b\u0627\u0644\u062b \u0639\u0634\u0631 \u0645\u0646 \u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629 (\u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u0645\u0646\u0627\u062e\u064a) \u0639\u0628\u0631 \u0627\u0642\u062a\u0631\u0627\u062d \u0623\u062f\u0648\u0627\u062a \u0648\u0645\u0639\u0627\u064a\u064a\u0631 \u062a\u062f\u0642\u064a\u0642 \u062a\u0633\u0647\u0645 \u0641\u064a \u062a\u0639\u0632\u064a\u0632 \u0634\u0641\u0627\u0641\u064a\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0642\u062f\u0631\u062a\u0647\u0627 \u0639\u0644\u0649 \u0645\u0648\u0627\u062c\u0647\u0629 \u062a\u062d\u062f\u064a\u0627\u062a \u0627\u0644\u062a\u063a\u064a\u0631\u0627\u062a \u0627\u0644\u0645\u0646\u0627\u062e\u064a\u0629.<\/p>\n
<\/p>\n","protected":false},"excerpt":{"rendered":"
\u0646\u0648\u0642\u0634\u062a \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u0631\u0633\u0627\u0644\u0629 \u0627\u0644\u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u0644\u0644\u0637\u0627\u0644\u0628 \u0645\u062d\u0645\u062f \u0639\u0644\u064a \u0645\u0635\u0637\u0641\u0649 \u0634\u0631\u0646\u062e\u064a\u060c \u0627\u0644\u0645\u0648\u0633\u0648\u0645\u0629: “\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0645\u0642\u062a\u0631\u062d\u0629 \u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645 \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0645\u0624\u0634\u0631\u0627\u062a KPIs \u0641\u064a \u0636\u0648\u0621 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 IFRS S2″\u060c \u0648\u0630\u0644\u0643 \u064a\u0648\u0645 \u0627\u0644\u0623\u062d\u062f \u0627\u0644\u0645\u0648\u0627\u0641\u0642 (31 \u0622\u0628 2025) \u0639\u0644\u0649 \u0642\u0627\u0639\u0629 \u0627\u0644\u0645\u0646\u0627\u0642\u0634\u0629 \u0631\u0642\u0645 (2). \u0631\u0643\u0632\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0639\u0644\u0649 \u0625\u0628\u0631\u0627\u0632 \u0623\u0647\u0645\u064a\u0629 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629\u060c \u0645\u0646 \u062e\u0644\u0627\u0644 \u0648\u0636\u0639 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u062a\u062f\u0642\u064a\u0642\u064a\u0629 \u0645\u0644\u0627\u0626\u0645\u0629 \u0648\u0627\u0639\u062a\u0645\u0627\u062f \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0645\u0624\u0634\u0631\u0627\u062a \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0631\u0626\u064a\u0633\u0629 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