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  • \u0628\u062f\u0621 \u0627\u0644\u0645\u0637\u0627\u0628\u0642\u0627\u062a \u0645\u0628\u0643\u0631\u0627\u064b: \u0644\u0627 \u062a\u0646\u062a\u0638\u0631 \u062d\u062a\u0649 \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0639\u0627\u0645 \u0644\u0644\u0642\u064a\u0627\u0645 \u0628\u0627\u0644\u062a\u0633\u0648\u064a\u0627\u062a \u0627\u0644\u0628\u0646\u0643\u064a\u0629 \u0648\u0645\u0637\u0627\u0628\u0642\u0627\u062a \u0627\u0644\u0645\u0648\u0631\u062f\u064a\u0646\u060c \u0628\u0644 \u0627\u062c\u0639\u0644\u0647\u0627 \u0639\u0645\u0644\u064a\u0629 \u0634\u0647\u0631\u064a\u0629 \u0645\u0633\u062a\u0645\u0631\u0629 \u0644\u062a\u0642\u0644\u064a\u0644 \u062a\u0631\u0627\u0643\u0645 \u0627\u0644\u0623\u062e\u0637\u0627\u0621.<\/li>
  • \u062a\u0646\u0638\u064a\u0645 \u0627\u0644\u0623\u0631\u0634\u0641\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629: \u0642\u0645 \u0628\u0631\u0628\u0637 \u0643\u0644 \u0642\u064a\u062f \u0645\u062d\u0627\u0633\u0628\u064a \u0628\u0646\u0633\u062e\u0629 \u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0645\u0646 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u062f\u0627\u0639\u0645\u0629 \u0644\u0647\u060c \u0641\u0647\u0630\u0627 \u064a\u0633\u0647\u0644 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0639\u0646 \u0628\u064f\u0639\u062f \u0648\u064a\u0632\u064a\u062f \u0645\u0646 \u0645\u0635\u062f\u0627\u0642\u064a\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a.<\/li>
  • \u0625\u062c\u0631\u0627\u0621 \u062c\u0631\u062f \u0645\u0641\u0627\u062c\u0626: \u0644\u0627 \u062a\u0639\u062a\u0645\u062f \u0641\u0642\u0637 \u0639\u0644\u0649 \u062c\u0631\u062f \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u060c \u0641\u0627\u0644\u062c\u0631\u0648\u062f \u0627\u0644\u0645\u0641\u0627\u062c\u0626\u0629 \u062e\u0644\u0627\u0644 \u0627\u0644\u0633\u0646\u0629 \u062a\u0643\u0634\u0641 \u062b\u063a\u0631\u0627\u062a \u0627\u0644\u062a\u0644\u0627\u0639\u0628 \u0641\u064a \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0623\u0648 \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u0628\u0634\u0643\u0644 \u0623\u0633\u0631\u0639.<\/li>
  • \u062a\u062d\u062f\u064a\u062b \u0633\u062c\u0644 \u0627\u0644\u0623\u0635\u0648\u0644 \u062f\u0648\u0631\u064a\u0627\u064b: \u062a\u0623\u0643\u062f \u0645\u0646 \u062a\u0643\u0648\u064a\u062f \u062c\u0645\u064a\u0639 \u0627\u0644\u0623\u0635\u0648\u0644 \u0648\u0631\u0628\u0637\u0647\u0627 \u0628\u0645\u0648\u0627\u0642\u0639\u0647\u0627 \u0627\u0644\u0641\u0639\u0644\u064a\u0629\u060c \u0641\u0630\u0644\u0643 \u064a\u0645\u0646\u0639 \u0636\u064a\u0627\u0639 \u0627\u0644\u0623\u0635\u0648\u0644 \u0648\u064a\u0633\u0647\u0644 \u0639\u0644\u0649 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0648\u062c\u0648\u062f\u0647\u0627.<\/li>
  • \u062a\u062f\u0631\u064a\u0628 \u0627\u0644\u0643\u0627\u062f\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a: \u0627\u0633\u062a\u062b\u0645\u0631 \u0641\u064a \u062a\u0639\u0644\u064a\u0645 \u0641\u0631\u064a\u0642\u0643 \u0622\u062e\u0631 \u062a\u062d\u062f\u064a\u062b\u0627\u062a \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 (IFRS)\u060c \u0641\u0627\u0644\u0648\u0639\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u064a\u0642\u0644\u0644 \u0645\u0646 \u0627\u0644\u0623\u062e\u0637\u0627\u0621 \u0627\u0644\u0641\u0646\u064a\u0629 \u0641\u064a \u0627\u0644\u062a\u0648\u062c\u064a\u0647 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a.<\/li>
  • \u062a\u0641\u0639\u064a\u0644 \u062f\u0648\u0631 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629: \u0648\u062c\u0648\u062f \u0634\u062e\u0635 \u064a\u0631\u0627\u062c\u0639 \u0639\u0645\u0644 \u0627\u0644\u0622\u062e\u0631\u064a\u0646 \u0642\u0628\u0644 \u0648\u0635\u0648\u0644 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u062e\u0627\u0631\u062c\u064a \u064a\u0636\u0645\u0646 \u0627\u0643\u062a\u0634\u0627\u0641 90% \u0645\u0646 \u0627\u0644\u0623\u062e\u0637\u0627\u0621 \u0627\u0644\u0639\u0627\u062f\u064a\u0629 \u0648\u062a\u0635\u062d\u064a\u062d\u0647\u0627 \u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u0645\u0646\u0627\u0633\u0628.<\/li>
  • \u0627\u0644\u0627\u062d\u062a\u0641\u0627\u0638 \u0628\u0645\u062d\u0627\u0636\u0631 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u0627\u062a: \u0627\u0644\u0645\u062f\u0642\u0642 \u064a\u0628\u062d\u062b \u062f\u0627\u0626\u0645\u0627\u064b \u0639\u0646 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0627\u0644\u062a\u064a \u0644\u0647\u0627 \u0623\u062b\u0631 \u0645\u0627\u0644\u064a\u060c \u0644\u0630\u0627 \u062a\u0623\u0643\u062f \u0645\u0646 \u062a\u0648\u062b\u064a\u0642 \u0643\u0627\u0641\u0629 \u0642\u0631\u0627\u0631\u0627\u062a \u0645\u062c\u0644\u0633 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0628\u0634\u0643\u0644 \u0642\u0627\u0646\u0648\u0646\u064a.<\/li>
  • \u0645\u062a\u0627\u0628\u0639\u0629 \u0627\u0644\u062a\u062d\u0635\u064a\u0644 \u0628\u0635\u0631\u0627\u0645\u0629: \u062a\u0642\u0644\u064a\u0644 \u0639\u0645\u0631 \u0627\u0644\u062f\u064a\u0648\u0646 \u064a\u062d\u0633\u0646 \u0645\u0646 \u0635\u0648\u0631\u0629 \u0627\u0644\u0633\u064a\u0648\u0644\u0629 \u0641\u064a \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0648\u064a\u0642\u0644\u0644 \u0645\u0646 \u0627\u0644\u062d\u0627\u062c\u0629 \u0644\u062a\u0643\u0648\u064a\u0646 \u0645\u062e\u0635\u0635\u0627\u062a \u0636\u062e\u0645\u0629 \u062a\u0644\u062a\u0647\u0645 \u0627\u0644\u0623\u0631\u0628\u0627\u062d.<\/li>
  • \u0627\u0644\u062a\u0648\u0627\u0635\u0644 \u0627\u0644\u0634\u0641\u0627\u0641 \u0645\u0639 \u0627\u0644\u0645\u062f\u0642\u0642: \u0644\u0627 \u062a\u062e\u0641\u0650 \u0627\u0644\u0645\u0634\u0627\u0643\u0644 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0639\u0646 \u0627\u0644\u0645\u062f\u0642\u0642\u060c \u0628\u0644 \u0646\u0627\u0642\u0634\u0647\u0627 \u0645\u0639\u0647 \u0644\u0644\u0648\u0635\u0648\u0644 \u0625\u0644\u0649 \u0627\u0644\u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u0635\u062d\u064a\u062d\u0629 \u0648\u0641\u0642 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631\u060c \u0645\u0645\u0627 \u064a\u0628\u0646\u064a \u062c\u0633\u0648\u0631 \u0627\u0644\u062b\u0642\u0629.<\/li>
  • \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0628\u0631\u0627\u0645\u062c \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0645\u062a\u0637\u0648\u0631\u0629: \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u062a\u064a \u062a\u0648\u0641\u0631 \u0645\u0633\u0627\u0631 \u062a\u062f\u0642\u064a\u0642 (Audit Trail) \u0642\u0648\u064a \u062a\u0642\u0644\u0644 \u0645\u0646 \u0627\u062d\u062a\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062a\u0644\u0627\u0639\u0628 \u0627\u0644\u064a\u062f\u0648\u064a \u0648\u062a\u0633\u0647\u0644 \u062a\u062a\u0628\u0639 \u0623\u064a \u062a\u063a\u064a\u064a\u0631 \u0641\u064a \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a.<\/li><\/ul>

    ||||<\/span> \u0625\u062d\u0635\u0627\u0626\u064a\u0627\u062a \u0647\u0627\u0645\u0629<\/strong><\/p>

    • \u062a\u0634\u064a\u0631 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0625\u0644\u0649 \u0623\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0642\u0648\u0645 \u0628\u062a\u0633\u0648\u064a\u0627\u062a \u0634\u0647\u0631\u064a\u0629 \u0645\u0646\u062a\u0638\u0645\u0629 \u062a\u0642\u0644\u0644 \u0645\u0646 \u0648\u0642\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0633\u0646\u0648\u064a \u0628\u0646\u0633\u0628\u0629 \u062a\u0635\u0644 \u0625\u0644\u0649 40%.<\/li>
    • \u062d\u0648\u0627\u0644\u064a 25% \u0645\u0646 \u0627\u0644\u062a\u062d\u0641\u0638\u0627\u062a \u0641\u064a \u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u062a\u0639\u0648\u062f \u0625\u0644\u0649 \u0636\u0639\u0641 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0623\u0648 \u062a\u0642\u064a\u064a\u0645\u0647 \u0628\u0634\u0643\u0644 \u063a\u064a\u0631 \u0635\u062d\u064a\u062d.<\/li>
    • \u062a\u062b\u0628\u062a \u0627\u0644\u0625\u062d\u0635\u0627\u0626\u064a\u0627\u062a \u0623\u0646 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0633\u062d\u0627\u0628\u064a\u0629 \u0642\u0644\u0644\u062a \u0645\u0646 \u0627\u0644\u0623\u062e\u0637\u0627\u0621 \u0627\u0644\u0628\u0634\u0631\u064a\u0629 \u0641\u064a \u0625\u062f\u062e\u0627\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0628\u0646\u0633\u0628\u0629 \u062a\u062a\u062c\u0627\u0648\u0632 60%.<\/li>
    • \u062a\u062a\u0639\u0631\u0636 15% \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0629 \u0644\u063a\u0631\u0627\u0645\u0627\u062a \u0636\u0631\u064a\u0628\u064a\u0629 \u0646\u062a\u064a\u062c\u0629 \u062a\u0623\u062e\u064a\u0631 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0623\u0648 \u0623\u062e\u0637\u0627\u0621 \u0641\u064a \u0627\u062d\u062a\u0633\u0627\u0628 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629.<\/li>
    • \u064a\u0645\u0636\u064a \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0645\u0627\u0644\u064a \u0645\u0627 \u064a\u0642\u0631\u0628 \u0645\u0646 30% \u0645\u0646 \u0648\u0642\u062a\u0647 \u0641\u064a \u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0627\u0644\u0642\u064a\u0648\u062f \u0627\u0644\u064a\u062f\u0648\u064a\u0629 \u063a\u064a\u0631 \u0627\u0644\u0631\u0648\u062a\u064a\u0646\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u062a\u0645 \u0641\u064a \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0633\u0646\u0629.<\/li>
    • \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0637\u0628\u0642 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0627\u0644\u0635\u0627\u0631\u0645\u0629 \u062a\u0634\u0647\u062f \u0627\u0646\u062e\u0641\u0627\u0636\u0627\u064b \u0641\u064a \u062d\u0648\u0627\u062f\u062b \u0627\u0644\u0627\u062e\u062a\u0644\u0627\u0633 \u0627\u0644\u0645\u0627\u0644\u064a \u0628\u0646\u0633\u0628\u0629 50%.<\/li>
    • \u0623\u0643\u062b\u0631 \u0645\u0646 70% \u0645\u0646 \u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u064a\u0639\u062a\u0628\u0631\u0648\u0646 “\u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0628\u0627\u0644\u0625\u064a\u0631\u0627\u062f” \u0647\u0648 \u0627\u0644\u0628\u0646\u062f \u0627\u0644\u0623\u0643\u062b\u0631 \u062e\u0637\u0648\u0631\u0629 \u0648\u062a\u0637\u0644\u0628\u0627\u064b \u0644\u0644\u0641\u062d\u0635 \u0627\u0644\u062f\u0642\u064a\u0642 \u0641\u064a \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/li><\/ul>

      \u0623\u0633\u0626\u0644\u0629 \u0634\u0627\u0626\u0639\u0629 !<\/strong><\/u><\/p>

      1. \u0645\u0627 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0648\u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u061f<\/p>

      \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0647\u0648 \u0645\u0648\u0638\u0641 \u0628\u0627\u0644\u0634\u0631\u0643\u0629 \u064a\u0647\u062f\u0641 \u0644\u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0623\u062f\u0627\u0621 \u0648\u062d\u0645\u0627\u064a\u0629 \u0627\u0644\u0623\u0635\u0648\u0644 \u0628\u0634\u0643\u0644 \u0645\u0633\u062a\u0645\u0631\u060c \u0623\u0645\u0627 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u062e\u0627\u0631\u062c\u064a \u0641\u0647\u0648 \u062c\u0647\u0629 \u0645\u0633\u062a\u0642\u0644\u0629 \u062a\u0628\u062f\u064a \u0631\u0623\u064a\u0627\u064b \u0645\u062d\u0627\u064a\u062f\u0627\u064b \u062d\u0648\u0644 \u0639\u062f\u0627\u0644\u0629 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0645\u062f\u0649 \u062a\u0639\u0628\u064a\u0631\u0647\u0627 \u0639\u0646 \u0627\u0644\u0648\u0627\u0642\u0639.<\/p>

      2. \u0647\u0644 \u064a\u0645\u0643\u0646 \u0644\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0645\u0627\u0644\u064a \u0623\u0646 \u064a\u0643\u062a\u0634\u0641 \u0643\u0644 \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u063a\u0634\u061f<\/p>

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