{"id":6647,"date":"2024-09-04T08:38:20","date_gmt":"2024-09-04T08:38:20","guid":{"rendered":"https:\/\/obsbusiness.com\/%d9%85%d8%a7-%d9%87%d9%8a-%d8%a7%d9%84%d9%82%d9%8a%d9%85%d8%a9-%d8%a7%d9%84%d8%b9%d8%a7%d8%af%d9%84%d8%a9-%d9%88%d9%83%d9%8a%d9%81%d9%8a%d8%a9-%d8%ad%d8%b3%d8%a7%d8%a8%d9%87%d8%a7\/"},"modified":"2025-04-16T12:33:08","modified_gmt":"2025-04-16T12:33:08","slug":"%d9%85%d8%a7-%d9%87%d9%8a-%d8%a7%d9%84%d9%82%d9%8a%d9%85%d8%a9-%d8%a7%d9%84%d8%b9%d8%a7%d8%af%d9%84%d8%a9-%d9%88%d9%83%d9%8a%d9%81%d9%8a%d8%a9-%d8%ad%d8%b3%d8%a7%d8%a8%d9%87%d8%a7","status":"publish","type":"post","link":"https:\/\/obsbusiness.com\/tr\/%d9%85%d8%a7-%d9%87%d9%8a-%d8%a7%d9%84%d9%82%d9%8a%d9%85%d8%a9-%d8%a7%d9%84%d8%b9%d8%a7%d8%af%d9%84%d8%a9-%d9%88%d9%83%d9%8a%d9%81%d9%8a%d8%a9-%d8%ad%d8%b3%d8%a7%d8%a8%d9%87%d8%a7\/","title":{"rendered":"\u0645\u0627 \u0647\u064a \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629 \u0648\u0643\u064a\u0641\u064a\u0629 \u062d\u0633\u0627\u0628\u0647\u0627"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"6647\" class=\"elementor elementor-6647\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ad72e2b e-flex e-con-boxed e-con e-parent\" data-id=\"ad72e2b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7bd48b9 elementor-widget elementor-widget-text-editor\" data-id=\"7bd48b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"flex max-w-full flex-col flex-grow\"><div class=\"min-h-[20px] text-message flex w-full flex-col items-end gap-2 break-words [.text-message+&amp;]:mt-5 overflow-x-auto whitespace-normal\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"5389ac21-a2aa-464d-90df-d3d7e548a436\"><div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[3px]\"><div class=\"markdown prose w-full break-words dark:prose-invert light\"><div class=\"flex max-w-full flex-col flex-grow\"><div class=\"min-h-[20px] text-message flex w-full flex-col items-end gap-2 break-words [.text-message+&amp;]:mt-5 overflow-x-auto whitespace-normal\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"1cb8b003-5eac-421c-bd49-705e0bd782b2\"><div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[3px]\"><div class=\"markdown prose w-full break-words dark:prose-invert light\"><div class=\"inline-block\"><div class=\"flex max-w-full flex-col flex-grow\"><div class=\"min-h-[20px] text-message flex w-full flex-col items-end gap-2 break-words [.text-message+&amp;]:mt-5 overflow-x-auto whitespace-normal\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"fe32e502-4f0c-458b-9c9f-6c8ab3777a08\"><div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[3px]\"><div class=\"markdown prose w-full break-words dark:prose-invert light\"><p>\u062a\u0639\u062f \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629 \u0645\u0646 \u0627\u0644\u0645\u0641\u0627\u0647\u064a\u0645 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0641\u064a\u00a0\u0645\u062c\u0627\u0644 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u062d\u064a\u062b \u062a\u0644\u0639\u0628 \u062f\u0648\u0631\u064b\u0627 \u062d\u0627\u0633\u0645\u064b\u0627 \u0641\u064a \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0623\u0635\u0648\u0644 \u0648\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0627\u062a\u060c \u0648\u0645\u0646 \u062e\u0644\u0627\u0644 \u0641\u0647\u0645 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629 \u0648\u062a\u0637\u0628\u064a\u0642\u0647\u0627 \u0628\u0634\u0643\u0644 \u0635\u062d\u064a\u062d\u060c \u064a\u0645\u0643\u0646 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u062a\u062e\u0627\u0630 \u0642\u0631\u0627\u0631\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0645\u0647\u0645\u0629.<\/p><p>\u062a\u0633\u062a\u062e\u062f\u0645 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629 \u0641\u064a \u062a\u0642\u062f\u064a\u0631 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u0627\u062f\u064a\u0629 \u0648\u063a\u064a\u0631 \u0627\u0644\u0645\u0627\u062f\u064a\u0629\u060c \u0645\u062b\u0644 \u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a \u0648\u0627\u0644\u0645\u0639\u062f\u0627\u062a \u0648\u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u0641\u0643\u0631\u064a\u0629\u060c \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u062a\u0642\u062f\u064a\u0631 \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u0645\u062b\u0644 \u0627\u0644\u0642\u0631\u0648\u0636 \u0648\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0636\u0631\u0627\u0626\u0628. \u0639\u0646\u062f\u0645\u0627 \u062a\u062a\u0628\u0639 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0646\u0647\u062c\u064b\u0627 \u062f\u0642\u064a\u0642\u064b\u0627 \u0641\u064a \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629\u060c \u064a\u0645\u0643\u0646 \u0644\u0647\u0627 \u062a\u062d\u0642\u064a\u0642 \u062a\u0642\u0627\u0631\u064a\u0631 \u0645\u0627\u0644\u064a\u0629 \u062f\u0642\u064a\u0642\u0629 \u0648\u0634\u0641\u0627\u0641\u0629\u060c \u0648\u062a\u0639\u0632\u064a\u0632 \u062b\u0642\u0629 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0648\u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629.<\/p><p>\u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0645\u0642\u0627\u0644\u060c \u0633\u0646\u062a\u0639\u0631\u0641 \u0639\u0644\u0649 \u0645\u0641\u0647\u0648\u0645 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629 \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0628\u0634\u0643\u0644 \u0623\u0639\u0645\u0642\u060c \u0643\u0645\u0627 \u0633\u0646\u062a\u0646\u0627\u0648\u0644 \u0628\u0639\u0636 \u0627\u0644\u0623\u0645\u062b\u0644\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0648\u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0645\u0643\u0646 \u0645\u0648\u0627\u062c\u0647\u062a\u0647\u0627 \u0639\u0646\u062f \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629.<\/p><h3 id=\"heading_1\"><strong>\u0645\u0627 \u0647\u064a \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629 (Fair Value) \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629<\/strong><\/h3><p>\u0625\u0646 \u0645\u0641\u0647\u0648\u0645 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629 \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0647\u0648 \u0645\u0642\u064a\u0627\u0633 \u0644\u0642\u064a\u0645\u0629 \u0623\u0635\u0648\u0644 \u0627\u0644\u0634\u0631\u0643\u0629 \u0648\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a\u0647\u0627 \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0633\u0648\u0642\u064a\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629\u060c \u0644\u0630\u0627 \u0641\u0625\u0646 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629 \u062a\u0645\u062b\u0644 \u0642\u064a\u0645\u0629 \u0634\u0631\u0627\u0621 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u0639\u0631\u0648\u0636\u0629 \u0644\u0644\u0628\u064a\u0639 \u062d\u0627\u0644\u064a\u064b\u0627.<\/p><p>\u0643\u0645\u0627 \u062a\u0645 \u062a\u0635\u0645\u064a\u0645\u0647 \u0644\u064a\u0643\u0648\u0646 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\u0627\u0644\u0642\u0631\u0648\u0636 \u0648\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629.<\/p><p>\u0648\u064a\u0645\u0643\u0646 \u062a\u0639\u0631\u064a\u0641 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629 \u0623\u064a\u0636\u064b\u0627 \u0639\u0644\u0649 \u0623\u0646\u0647\u0627 \u0627\u0644\u0633\u0639\u0631 \u0627\u0644\u0630\u064a \u064a\u0645\u0643\u0646 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u064a\u0647 \u0645\u0646 \u0628\u064a\u0639 \u0623\u0635\u0644 \u0623\u0648 \u062a\u0633\u0648\u064a\u0629 \u0627\u0644\u062a\u0632\u0627\u0645 (\u0633\u0639\u0631 \u0627\u0644\u062e\u0631\u0648\u062c) \u0641\u064a \u0645\u0639\u0627\u0645\u0644\u0629 \u0645\u0646\u062a\u0638\u0645\u0629 \u0628\u064a\u0646 \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u064a\u0646 \u0641\u064a \u0627\u0644\u0633\u0648\u0642\u060c \u0641\u064a \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0642\u064a\u0627\u0633.<\/p><h3 id=\"heading_2\"><strong>\u0643\u064a\u0641 \u064a\u062a\u0645 \u062d\u0633\u0627\u0628 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629 \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629<\/strong><\/h3><p>\u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u064a\u062a\u0645 \u062d\u0633\u0627\u0628 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629 (Fair Value) \u0628\u0627\u0639\u062a\u0628\u0627\u0631\u0647\u0627 \u0627\u0644\u0633\u0639\u0631 \u0627\u0644\u0630\u064a \u064a\u0645\u0643\u0646 \u0628\u064a\u0639 \u0623\u0648 \u0634\u0631\u0627\u0621 \u0627\u0644\u0623\u0635\u0648\u0644 \u0623\u0648 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0628\u0647 \u0641\u064a \u0633\u0648\u0642 \u0646\u0634\u0637 \u0628\u064a\u0646 \u0637\u0631\u0641\u064a\u0646 \u0645\u0633\u062a\u0642\u0644\u064a\u0646 \u0648\u0645\u064f\u0637\u0644\u0639\u064a\u0646 \u0639\u0644\u0649 \u0627\u0644\u0635\u0641\u0642\u0629 \u0641\u064a \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u062a\u0642\u064a\u064a\u0645. \u064a\u062a\u0645 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0648\u0627\u0644\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629\u00a0\u0644\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629 \u0648\u0641\u0642\u064b\u0627 \u0644\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (IFRS) \u0648\u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a \u0644\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (US GAAP).<\/p><p>\u0647\u0646\u0627\u0643 \u0639\u062f\u0629 \u0623\u0633\u0627\u0644\u064a\u0628 \u0644\u062d\u0633\u0627\u0628 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629\u060c \u0648\u062a\u0639\u062a\u0645\u062f \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0645\u0646\u0627\u0633\u0628\u0629 \u0639\u0644\u0649 \u0646\u0648\u0639 \u0627\u0644\u0623\u0635\u0644 \u0623\u0648 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0627\u0644\u0645\u0642\u064a\u0645. \u0648\u0645\u0646 \u0628\u064a\u0646 \u0627\u0644\u0623\u0633\u0627\u0644\u064a\u0628 \u0627\u0644\u0634\u0627\u0626\u0639\u0629 \u0646\u062c\u062f:<\/p><ol><li><strong>\u0642\u064a\u0645\u0629 \u0627\u0644\u0633\u0648\u0642<\/strong>: \u064a\u062a\u0645 \u062d\u0633\u0627\u0628 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629 \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0623\u0635\u0648\u0644 \u0641\u064a \u0627\u0644\u0633\u0648\u0642 \u0627\u0644\u0645\u0627\u0644\u064a. \u064a\u062a\u0645 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0647\u0630\u0647 \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0639\u0627\u062f\u0629\u064b \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629 \u0641\u064a \u0627\u0644\u0623\u0633\u0648\u0627\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0645\u062b\u0644 \u0627\u0644\u0623\u0633\u0647\u0645 \u0648\u0627\u0644\u0633\u0646\u062f\u0627\u062a. \u0648\u062a\u0643\u0648\u0646 \u0627\u0644\u0645\u0639\u0627\u062f\u0644\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0623\u0633\u0644\u0648\u0628:<\/li><\/ol><p>\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629 = \u0633\u0639\u0631 \u0627\u0644\u062a\u062f\u0627\u0648\u0644<\/p><p>\u0645\u062b\u0627\u0644: \u0625\u0630\u0627 \u0643\u0627\u0646 \u0633\u0639\u0631 \u062a\u062f\u0627\u0648\u0644 \u0633\u0647\u0645 \u0634\u0631\u0643\u0629 \u0645\u0627 \u0641\u064a \u0627\u0644\u0633\u0648\u0642 \u0647\u0648 100 \u062c\u0646\u064a\u0647 \u0645\u0635\u0631\u064a\u060c \u0641\u0625\u0646 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629 \u0644\u0644\u0633\u0647\u0645 \u062a\u0633\u0627\u0648\u064a 100 \u062c\u0646\u064a\u0647 \u0645\u0635\u0631\u064a.<\/p><ol start=\"2\"><li><strong>\u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u062a\u0627\u0631\u064a\u062e\u064a\u0629<\/strong>: \u064a\u062a\u0645 \u062d\u0633\u0627\u0628 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629 \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0623\u0635\u0644\u064a\u0629 \u0644\u0644\u0623\u0635\u0648\u0644\u060c \u0648\u064a\u062a\u0645 \u062a\u0639\u062f\u064a\u0644\u0647\u0627 \u0628\u0645\u0631\u0648\u0631 \u0627\u0644\u0632\u0645\u0646 \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0645\u0639\u062f\u0644 \u0627\u0644\u062a\u0636\u062e\u0645 \u0623\u0648 \u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u0645\u0639\u062a\u0631\u0641 \u0628\u0647\u0627.<\/li><\/ol><p>\u062a\u0643\u0648\u0646 \u0627\u0644\u0645\u0639\u0627\u062f\u0644\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0623\u0633\u0644\u0648\u0628:<\/p><p>\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629 =\u00a0\u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u062a\u0627\u0631\u064a\u062e\u064a\u0629\u00a0* (1 + \u0645\u0639\u062f\u0644 \u0627\u0644\u062a\u0636\u062e\u0645) ^ (\u0639\u062f\u062f \u0627\u0644\u0633\u0646\u0648\u0627\u062a)<\/p><p>\u0645\u062b\u0627\u0644: \u0627\u0641\u062a\u0631\u0636 \u0623\u0646 \u0634\u0631\u0643\u0629 \u0645\u0627 \u0627\u0634\u062a\u0631\u062a \u0639\u0642\u0627\u0631\u064b\u0627 \u0628\u0642\u064a\u0645\u0629 100,000 \u062c\u0646\u064a\u0647 \u0645\u0635\u0631\u064a \u0641\u064a \u0639\u0627\u0645 2020. \u0625\u0630\u0627 \u0643\u0627\u0646 \u0645\u0639\u062f\u0644 \u0627\u0644\u062a\u0636\u062e\u0645 \u0647\u0648 5\u066a\u060c \u0641\u0625\u0646 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629 \u0644\u0644\u0639\u0642\u0627\u0631 \u0641\u064a \u0639\u0627\u0645 2023 \u062a\u0633\u0627\u0648\u064a:<\/p><p>\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629 = 100,000 \u062c\u0646\u064a\u0647 \u0645\u0635\u0631\u064a \u00d7 (1 + 0.05) ^ (3) = 115,762.5 \u062c\u0646\u064a\u0647 \u0645\u0635\u0631\u064a<\/p><ol start=\"3\"><li><strong>\u062a\u0642\u062f\u064a\u0631 \u0627\u0644\u062e\u0628\u0631\u0627\u0621<\/strong>: \u0641\u064a \u0628\u0639\u0636 \u0627\u0644\u062d\u0627\u0644\u0627\u062a\u060c \u064a\u062a\u0645 \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0639\u0644\u0649 \u062a\u0642\u062f\u064a\u0631 \u0627\u0644\u062e\u0628\u0631\u0627\u0621 \u0627\u0644\u0645\u0633\u062a\u0642\u0644\u064a\u0646 \u0644\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629. \u064a\u062a\u0645 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0647\u0630\u0627 \u0627\u0644\u0623\u0633\u0644\u0648\u0628 \u0641\u064a \u062d\u0627\u0644\u0629\u00a0\u0627\u0644\u0623\u0635\u0648\u0644 \u063a\u064a\u0631 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629\u00a0\u0641\u064a \u0627\u0644\u0623\u0633\u0648\u0627\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0645\u062b\u0644 \u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a \u0623\u0648 \u0627\u0644\u0623\u0635\u0648\u0644 \u063a\u064a\u0631 \u0627\u0644\u0645\u0644\u0645\u0648\u0633\u0629.<\/li><\/ol><p>\u0645\u062b\u0627\u0644: \u0627\u0641\u062a\u0631\u0636 \u0623\u0646 \u0634\u0631\u0643\u0629 \u0645\u0627 \u0644\u062f\u064a\u0647\u0627 \u0639\u0642\u0627\u0631\u064b\u0627 \u0642\u064a\u0645\u062a\u0647 100,000 \u062c\u0646\u064a\u0647 \u0645\u0635\u0631\u064a \u0628\u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u062a\u0627\u0631\u064a\u062e\u064a\u0629\u060c \u0648\u064a\u0642\u0648\u0645 \u062e\u0628\u064a\u0631 \u0639\u0642\u0627\u0631\u0627\u062a \u0628\u062a\u0642\u062f\u064a\u0631 \u0623\u0646 \u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0642\u0627\u0631 \u0627\u0644\u064a\u0648\u0645 \u0647\u064a 120,000 \u062c\u0646\u064a\u0647 \u0645\u0635\u0631\u064a. \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u062d\u0627\u0644\u0629\u060c \u0641\u0625\u0646 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629 \u0644\u0644\u0639\u0642\u0627\u0631 \u0647\u064a 120,000 \u062c\u0646\u064a\u0647 \u0645\u0635\u0631\u064a.<\/p><ol start=\"4\"><li><strong>\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u062d\u0627\u0636\u0631\u0629<\/strong>: \u064a\u062a\u0645 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0647\u0630\u0647 \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0644\u062a\u0642\u062f\u064a\u0631 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629 \u0644\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629\u060c \u0645\u062b\u0644 \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u062a\u0642\u0627\u0639\u062f \u0623\u0648 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0623\u062e\u0631\u0649. \u064a\u062a\u0645 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u062a\u0642\u0646\u064a\u0627\u062a \u062a\u0642\u062f\u064a\u0631 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u062d\u0627\u0636\u0631\u0629 \u0644\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0647\u0630\u0647 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u062d\u0627\u0644\u064a.<\/li><\/ol><p>\u062a\u0643\u0648\u0646 \u0627\u0644\u0645\u0639\u0627\u062f\u0644\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0623\u0633\u0644\u0648\u0628:<\/p><p>\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629 = \u0645\u062c\u0645\u0648\u0639 \u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629 \u0627\u0644\u0645\u062a\u0648\u0642\u0639\u0629 \/ \u0645\u0639\u062f\u0644 \u0627\u0644\u062e\u0635\u0645<\/p><p>\u064a\u062c\u0628 \u0645\u0644\u0627\u062d\u0638\u0629 \u0623\u0646 \u062d\u0633\u0627\u0628 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629 \u0642\u062f \u064a\u0643\u0648\u0646 \u062a\u062d\u062f\u064a\u064b\u0627 \u0641\u064a \u0628\u0639\u0636 \u0627\u0644\u0623\u062d\u064a\u0627\u0646\u060c \u062e\u0627\u0635\u0629 \u0639\u0646\u062f\u0645\u0627 \u0644\u0627 \u062a\u0643\u0648\u0646 \u0647\u0646\u0627\u0643 \u0633\u0648\u0642 \u0646\u0634\u0637\u0629 \u0644\u0644\u0623\u0635\u0648\u0644 \u0648\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0645\u0642\u064a\u0645\u0629. \u0641\u064a \u0645\u062b\u0644 \u0647\u0630\u0647 \u0627\u0644\u062d\u0627\u0644\u0627\u062a\u060c \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0643\u0648\u0646 \u0647\u0646\u0627\u0643 \u062a\u0642\u062f\u064a\u0631\u0627\u062a \u0645\u062d\u062a\u0645\u0644\u0629 \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062a\u0627\u062d\u0629 \u0648\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u062a\u0642\u0646\u064a\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0645\u0646\u0627\u0633\u0628\u0629.<\/p><h3 id=\"heading_3\"><strong>\u0645\u0627 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646\u00a0\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629 \u0648\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0633\u0648\u0642\u064a\u0629\u061f<\/strong><\/h3><p>\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0633\u0648\u0642\u064a\u0629 (Market Value) \u0647\u064a \u0627\u0644\u0633\u0639\u0631 \u0627\u0644\u062d\u0627\u0644\u064a \u0627\u0644\u0630\u064a \u064a\u0645\u0643\u0646 \u0634\u0631\u0627\u0621 \u0623\u0648 \u0628\u064a\u0639 \u0627\u0644\u0623\u0635\u0644 \u0641\u064a \u0627\u0644\u0633\u0648\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u060c \u0648\u062a\u0639\u062a\u0645\u062f \u0639\u0644\u0649 \u062a\u062f\u0627\u0648\u0644 \u0627\u0644\u0623\u0635\u0644 \u0628\u064a\u0646 \u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0646 \u0648\u0627\u0644\u0628\u0627\u0626\u0639\u064a\u0646. \u0623\u0645\u0627 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629 (Fair Value) \u0641\u0647\u064a \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u062a\u064a \u064a\u0645\u0643\u0646 \u0628\u064a\u0639 \u0623\u0648 \u0634\u0631\u0627\u0621 \u0627\u0644\u0623\u0635\u0644 \u0623\u0648 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0647 \u0641\u064a \u0633\u0648\u0642 \u0646\u0634\u0637 \u0628\u064a\u0646 \u0637\u0631\u0641\u064a\u0646 \u0645\u0633\u062a\u0642\u0644\u064a\u0646 \u0648\u0645\u0637\u0644\u0639\u064a\u0646 \u0639\u0644\u0649 \u0627\u0644\u0635\u0641\u0642\u0629 \u0641\u064a \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u062a\u0642\u064a\u064a\u0645. \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646\u0647\u0645\u0627 \u064a\u0645\u0643\u0646 \u062a\u0644\u062e\u064a\u0635\u0647 \u0641\u064a \u0627\u0644\u0646\u0642\u0627\u0637 \u0627\u0644\u062a\u0627\u0644\u064a\u0629:<\/p><p><strong>\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0633\u0648\u0642\u064a\u0629:<\/strong><\/p><ol><li>\u062a\u0639\u0643\u0633 \u0627\u0644\u0642\u0648\u0649 \u0627\u0644\u0633\u0648\u0642\u064a\u0629 \u0648\u062a\u062f\u0627\u0648\u0644 \u0627\u0644\u0623\u0635\u0644 \u0641\u064a \u0627\u0644\u0623\u0633\u0648\u0627\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/li><li>\u062a\u062a\u0623\u062b\u0631 \u0628\u0627\u0644\u0639\u0631\u0636 \u0648\u0627\u0644\u0637\u0644\u0628 \u0648\u062a\u063a\u064a\u0631\u0627\u062a \u0633\u0639\u0631 \u0627\u0644\u0633\u0648\u0642.<\/li><li>\u064a\u062a\u0645 \u062a\u062d\u062f\u064a\u062f\u0647\u0627 \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0623\u062d\u062f\u062b \u0639\u0645\u0644\u064a\u0627\u062a \u0634\u0631\u0627\u0621 \u0623\u0648 \u0628\u064a\u0639 \u0627\u0644\u0623\u0635\u0644 \u0641\u064a \u0627\u0644\u0633\u0648\u0642.<\/li><li>\u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0643\u0648\u0646 \u0623\u0639\u0644\u0649 \u0623\u0648 \u0623\u0642\u0644 \u0645\u0646 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629 \u0627\u0639\u062a\u0645\u0627\u062f\u064b\u0627 \u0639\u0644\u0649 \u0638\u0631\u0648\u0641 \u0627\u0644\u0633\u0648\u0642 \u0648\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646.<\/li><\/ol><p><strong>\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629:<\/strong><\/p><ol><li>\u062a\u0639\u0643\u0633 \u0642\u064a\u0645\u0629 \u0627\u0644\u0623\u0635\u0644 \u0623\u0648 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0641\u064a \u062d\u0627\u0644\u0629 \u0627\u0644\u0628\u064a\u0639 \u0623\u0648 \u0627\u0644\u0634\u0631\u0627\u0621 \u0641\u064a \u0633\u0648\u0642 \u0646\u0634\u0637.<\/li><li>\u062a\u0633\u062a\u0646\u062f \u0625\u0644\u0649 \u062a\u0642\u062f\u064a\u0631 \u0645\u0633\u062a\u0642\u0644 \u0648\u0645\u0637\u0644\u0639 \u0639\u0644\u0649 \u0627\u0644\u0623\u0635\u0644 \u0623\u0648 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645.<\/li><li>\u0642\u062f \u062a\u0633\u062a\u062e\u062f\u0645 \u062a\u0642\u0646\u064a\u0627\u062a \u062a\u0642\u062f\u064a\u0631 \u0645\u062d\u062f\u062f\u0629 \u0648\u062a\u062d\u0644\u064a\u0644 \u0645\u0627\u0644\u064a \u0648\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0633\u0648\u0642\u064a\u0629 \u0644\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629.<\/li><li>\u064a\u0639\u0643\u0633 \u0627\u0644\u062a\u063a\u064a\u0631\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0638\u0631\u0648\u0641 \u0627\u0644\u0633\u0648\u0642\u064a\u0629 \u0627\u0644\u0645\u062d\u062f\u062b\u0629 \u0641\u064a \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0623\u0635\u0648\u0644 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data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"750\" height=\"450\" src=\"data:image\/svg+xml;charset=utf-8,%3Csvg xmlns%3D&apos;http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg&apos; viewBox%3D&apos;0 0 750 450&apos;%2F%3E\" class=\"attachment-full size-full wp-image-5629 ld-lazyload\" alt=\"\" data-src=\"https:\/\/obsbusiness.com\/wp-content\/uploads\/2024\/09\/CAT-1.jpg\" data-srcset=\"https:\/\/obsbusiness.com\/wp-content\/uploads\/2024\/09\/CAT-1.jpg 750w, https:\/\/obsbusiness.com\/wp-content\/uploads\/2024\/09\/CAT-1-300x180.jpg 300w, https:\/\/obsbusiness.com\/wp-content\/uploads\/2024\/09\/CAT-1-748x450.jpg 748w\" data-sizes=\"(max-width: 750px) 100vw, 750px\" data-aspect=\"1.6666666666667\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div 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