{"id":3826,"date":"2021-01-11T12:20:54","date_gmt":"2021-01-11T12:20:54","guid":{"rendered":"https:\/\/inc.ge\/?p=3826"},"modified":"2025-05-11T15:31:34","modified_gmt":"2025-05-11T15:31:34","slug":"cryptocurrency-taxation-in-georgia","status":"publish","type":"post","link":"https:\/\/taxconsulting.ge\/ka\/2021\/01\/11\/\u10d9\u10e0\u10d8\u10de\u10e2\u10dd\u10d5\u10d0\u10da\u10e3\u10e2\u10d0-\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d4\/","title":{"rendered":"\u10d9\u10e0\u10d8\u10de\u10e2\u10dd\u10d5\u10d0\u10da\u10e3\u10e2\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d4\u10d1\u10d8"},"content":{"rendered":"<section class=\"wpb-content-wrapper\"><div class=\"vc_row wpb_row vc_row-fluid krth-dhav-dotted\"><div class=\"wpb_column vc_column_container text-left vc_col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<h3><span style=\"font-size: 18px;\">1. \u10d9\u10e0\u10d8\u10de\u10e2\u10dd\u10d5\u10d0\u10da\u10e3\u10e2\u10d8\u10e1 \u10d3\u10d0\u10d1\u10d4\u10d2\u10d5\u10e0\u10d8\u10e1 \u10e8\u10d4\u10e1\u10d0\u10d5\u10d0\u10da\u10d8 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8<\/span><\/h3>\n<p><span style=\"font-size: 16px;\">\u10d9\u10e0\u10d8\u10de\u10e2\u10dd\u10d5\u10d0\u10da\u10e3\u10e2\u10d4\u10d1\u10d8\u10e1 \u10db\u10d8\u10db\u10d0\u10e0\u10d7 \u10db\u10d6\u10d0\u10e0\u10d3\u10d8 \u10d8\u10dc\u10e2\u10d4\u10e0\u10d4\u10e1\u10d8\u10e1 \u10d2\u10d0\u10db\u10dd, \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10e1\u10d0\u10d0\u10d2\u10d4\u10dc\u10e2\u10dd\u10db \u10d2\u10d0\u10db\u10dd\u10e1\u10ea\u10d0 \u10e1\u10d0\u10ef\u10d0\u10e0\u10dd \u10d2\u10d0\u10d3\u10d0\u10ec\u10e7\u10d5\u10d4\u10e2\u10d8\u10da\u10d4\u10d1\u10d0 \u10d9\u10e0\u10d8\u10de\u10e2\u10dd\u10d5\u10d0\u10da\u10e3\u10e2\u10d8\u10e1 \u10d3\u10d0\u10d1\u10d4\u10d2\u10d5\u10e0\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10d2\u10d0\u10db\u10dd\u10d7\u10d5\u10da\u10d8\u10d7\u10d8 \u10e1\u10d8\u10e9\u10e5\u10d0\u10e0\u10d8\u10e1 (\u10e2\u10d4\u10d5\u10d0\u10d3\u10dd\u10d1\u10d8\u10e1) \u10dd\u10de\u10d4\u10e0\u10d0\u10ea\u10d8\u10d4\u10d1\u10d8\u10e1 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8 \u10db\u10d8\u10ec\u10dd\u10d3\u10d4\u10d1\u10d0\u10e1\u10d7\u10d0\u10dc \u10d3\u10d0\u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d4\u10d1\u10d8\u10d7.<\/span><\/p>\n<p><span style=\"text-decoration: underline; font-size: 16px;\">\u10e1\u10d0\u10ef\u10d0\u10e0\u10dd \u10d2\u10d0\u10d3\u10d0\u10ec\u10e7\u10d5\u10d4\u10e2\u10d8\u10da\u10d4\u10d1\u10d0 \u10d2\u10d0\u10dc\u10db\u10d0\u10e0\u10e2\u10d0\u10d5\u10e1:<\/span><\/p>\n<p><span style=\"font-size: 16px;\">\u10d0) \u10d9\u10e0\u10d8\u10de\u10e2\u10dd\u10d0\u10e5\u10e2\u10d8\u10d5\u10d4\u10d1\u10d8\u10e1 \u10db\u10d8\u10ec\u10dd\u10d3\u10d4\u10d1\u10d8\u10e1 \u10d3\u10e6\u10d2-\u10d8\u10d7 \u10d3\u10d0\u10d1\u10d4\u10d2\u10d5\u10e0\u10d0 (\u10d2\u10d0\u10ea\u10d5\u10da\u10d8\u10e1 \u10dd\u10de\u10d4\u10e0\u10d0\u10ea\u10d8\u10d0 \u10d4\u10e0\u10dd\u10d5\u10dc\u10e3\u10da \u10d0\u10dc \u10e3\u10ea\u10ee\u10dd\u10e3\u10e0 \u10d5\u10d0\u10da\u10e3\u10e2\u10d0\u10e8\u10d8);<\/span><\/p>\n<p><span style=\"font-size: 16px;\">\u10d1) \u10d9\u10e0\u10d8\u10de\u10e2\u10dd\u10d0\u10e5\u10e2\u10d8\u10d5\u10d4\u10d1\u10d8\u10e1 \u10db\u10d8\u10ec\u10dd\u10d3\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10d3\u10d4\u10d2\u10d0\u10d3 \u10db\u10d8\u10e6\u10d4\u10d1\u10e3\u10da\u10d8 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10d4\u10d1\u10d8\u10e1 \u10d3\u10d0\u10d1\u10d4\u10d2\u10d5\u10e0\u10d0;<\/span><\/p>\n<p><span style=\"font-size: 16px;\">\u10d2) \u10d9\u10e0\u10d8\u10de\u10e2\u10dd\u10d0\u10e5\u10e2\u10d8\u10d5\u10d8\u10e1 \u10db\u10dd\u10de\u10dd\u10d5\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 \u10d2\u10d0\u10db\u10dd\u10d7\u10d5\u10da\u10d8\u10da\u10d8 \u10e1\u10d8\u10e9\u10e5\u10d0\u10e0\u10d8\u10e1 (\u10e1\u10d8\u10db\u10eb\u10da\u10d0\u10d5\u10e0\u10d8\u10e1) \u10db\u10d8\u10ec\u10dd\u10d3\u10d4\u10d1\u10d8\u10e1 \u10dd\u10de\u10d4\u10e0\u10d0\u10ea\u10d8\u10d8\u10e1 \u10d3\u10e6\u10d2-\u10d8\u10d7 \u10d3\u10d0\u10d1\u10d4\u10d2\u10d5\u10e0\u10d0 \u10d3\u10d0 \u10d0\u10e6\u10dc\u10d8\u10e8\u10dc\u10e3\u10da\u10d8 \u10db\u10d8\u10ec\u10dd\u10d3\u10d4\u10d1\u10d8\u10e1 \u10dd\u10de\u10d4\u10e0\u10d0\u10ea\u10d8\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 \u10e8\u10d4\u10eb\u10d4\u10dc\u10d8\u10da \u10e1\u10d0\u10e5\u10dd\u10dc\u10d4\u10da\u10d6\u10d4\/\u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0\u10d6\u10d4 \u10d3\u10e6\u10d2-\u10d8\u10e1 \u10d7\u10d0\u10dc\u10ee\u10d8\u10e1 \u10d2\u10d0\u10db\u10dd\u10e5\u10d5\u10d8\u10d7\u10d5\u10d8\u10e1 \u10e1\u10d0\u10d9\u10d8\u10d7\u10ee\u10d8.<\/span><\/p>\n<h3><span style=\"font-size: 18px;\">2. \u10d9\u10e0\u10d8\u10de\u10e2\u10dd\u10d5\u10d0\u10da\u10e3\u10e2\u10d8\u10e1 \u10d3\u10d0\u10d1\u10d4\u10d2\u10d5\u10e0\u10d8\u10e1 \u10e8\u10d4\u10e1\u10d0\u10ee\u10d4\u10d1 \u10e1\u10d0\u10ef\u10d0\u10e0\u10dd \u10d2\u10d0\u10d3\u10d0\u10ec\u10e7\u10d5\u10d4\u10e2\u10d8\u10da\u10d4\u10d1\u10d8\u10e1 \u10d3\u10d0\u10e1\u10d0\u10d1\u10e3\u10d7\u10d4\u10d1\u10d0 \u10d3\u10d0 \u10e1\u10d0\u10db\u10d0\u10e0\u10d7\u10da\u10d4\u10d1\u10e0\u10d8\u10d5\u10d8 \u10e1\u10d0\u10e4\u10e3\u10eb\u10d5\u10d4\u10da\u10d8<\/span><\/h3>\n<p><span style=\"font-size: 16px;\">\u10d0\u10db \u10e1\u10d0\u10ef\u10d0\u10e0\u10dd \u10d2\u10d0\u10d3\u10d0\u10ec\u10e7\u10d5\u10d4\u10e2\u10d8\u10da\u10d4\u10d1\u10d8\u10e1 \u10db\u10d8\u10d6\u10dc\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1, \u10d9\u10e0\u10d8\u10de\u10e2\u10dd\u10d0\u10e5\u10e2\u10d8\u10d5\u10d8 \u10d0\u10e0\u10d8\u10e1 \u10ea\u10d8\u10e4\u10e0\u10e3\u10da\u10d8 \u10d0\u10e5\u10e2\u10d8\u10d5\u10d8, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10d8\u10dc\u10d0\u10ee\u10d4\u10d1\u10d0 \u10d3\u10d0 \u10ea\u10d5\u10da\u10d8\u10e1 \u10d4\u10da\u10d4\u10e5\u10e2\u10e0\u10dd\u10dc\u10e3\u10da\u10d0\u10d3 \u10d4\u10e0\u10d7, \u10d3\u10d4\u10ea\u10d4\u10dc\u10e2\u10e0\u10d0\u10da\u10d8\u10d6\u10d4\u10d1\u10e3\u10da, \u10d7\u10d0\u10dc\u10d0\u10e2\u10dd\u10da\u10d4\u10d1\u10d7\u10d0\u10dc \u10e3\u10e0\u10d7\u10d8\u10d4\u10e0\u10d7\u10dd\u10d1\u10d8\u10e1 \u10e5\u10e1\u10d4\u10da\u10e8\u10d8, \u10d0\u10e0 \u10e1\u10d0\u10ed\u10d8\u10e0\u10dd\u10d4\u10d1\u10e1 \u10e1\u10d0\u10dc\u10d3\u10dd \u10e8\u10e3\u10d0\u10db\u10d0\u10d5\u10d0\u10da\u10e1 \u10d3\u10d0 \u10db\u10e3\u10e8\u10d0\u10dd\u10d1\u10e1 \u10d2\u10d0\u10dc\u10d0\u10ec\u10d8\u10da\u10d4\u10d1\u10e3\u10da\u10d8 \u10e0\u10d4\u10d4\u10e1\u10e2\u10e0\u10d8\u10e1 \u10e2\u10d4\u10e5\u10dc\u10dd\u10da\u10dd\u10d2\u10d8\u10d8\u10d7 (\u10d2\u10d0\u10dc\u10d0\u10ec\u10d8\u10da\u10d4\u10d1\u10e3\u10da\u10d8 \u10ec\u10d8\u10d2\u10dc\u10d8\u10e1 \u10de\u10e0\u10dd\u10d2\u10e0\u10d0\u10db\u10e3\u10da\u10d8 \u10e3\u10d6\u10e0\u10e3\u10dc\u10d5\u10d4\u10da\u10e7\u10dd\u10e4\u10d0). ), \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10d8\u10e7\u10d4\u10dc\u10d4\u10d1\u10e1 \u10d9\u10e0\u10d8\u10de\u10e2\u10dd\u10d2\u10e0\u10d0\u10e4\u10d8\u10e3\u10da \u10db\u10d4\u10d7\u10dd\u10d3\u10d4\u10d1\u10e1. \u10d9\u10e0\u10d8\u10de\u10e2\u10dd\u10d0\u10e5\u10e2\u10d8\u10d5\u10d8 \u10d0\u10e0\u10d8\u10e1 \u10e6\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d4\u10d1\u10d8\u10e1 \u10ea\u10d8\u10e4\u10e0\u10e3\u10da\u10d8 \u10d2\u10d0\u10db\u10dd\u10ee\u10d0\u10e2\u10e3\u10da\u10d4\u10d1\u10d0, \u10d8\u10e1 \u10d2\u10d0\u10d8\u10ea\u10d4\u10db\u10d0 \u10d3\u10d0 \u10d8\u10ea\u10d5\u10da\u10d4\u10d1\u10d0 \u10d3\u10d4\u10ea\u10d4\u10dc\u10e2\u10e0\u10d0\u10da\u10d8\u10d6\u10d4\u10d1\u10e3\u10da\u10d8 \u10d9\u10dd\u10dc\u10e1\u10d4\u10dc\u10e1\u10e3\u10e1\u10d8\u10e1 \u10db\u10d4\u10e5\u10d0\u10dc\u10d8\u10d6\u10db\u10d8\u10d7, \u10ea\u10d4\u10dc\u10e2\u10e0\u10d0\u10da\u10e3\u10e0\u10d8 \u10e1\u10d0\u10dc\u10d3\u10dd \u10d4\u10db\u10d8\u10e2\u10d4\u10dc\u10e2\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10d6\u10d4\u10d3\u10d0\u10db\u10ee\u10d4\u10d3\u10d5\u10d4\u10da\u10dd\u10d1\u10d8\u10e1\/\u10db\u10d0\u10d9\u10dd\u10dc\u10e2\u10e0\u10dd\u10da\u10d4\u10d1\u10d4\u10da\u10d8 \u10dd\u10e0\u10d2\u10d0\u10dc\u10dd\u10e1 \u10d2\u10d0\u10e0\u10d4\u10e8\u10d4 \u10d3\u10d0 \u10db\u10d0\u10e1\u10d6\u10d4 \u10e1\u10d0\u10d9\u10e3\u10d7\u10e0\u10d4\u10d1\u10d0 \u10d3\u10d0\u10e1\u10e2\u10e3\u10e0\u10d3\u10d4\u10d1\u10d0 \u10d9\u10e0\u10d8\u10de\u10e2\u10dd\u10d2\u10e0\u10d0\u10e4\u10d8\u10e3\u10da\u10d8 \u10db\u10d4\u10d7\u10dd\u10d3\u10d4\u10d1\u10d8\u10d7.<\/span><\/p>\n<p><span style=\"font-size: 16px;\">\u10d9\u10e0\u10d8\u10de\u10e2\u10dd\u10d5\u10d0\u10da\u10e3\u10e2\u10d8\u10e1 \u10d7\u10d8\u10d7\u10dd\u10d4\u10e3\u10da \u10d4\u10e0\u10d7\u10d4\u10e3\u10da\u10e1 \u10d0\u10e5\u10d5\u10e1 \u10e1\u10d0\u10d1\u10d0\u10d6\u10e0\u10dd \u10e6\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d4\u10d1\u10d0, \u10e8\u10d4\u10e1\u10d0\u10eb\u10da\u10d4\u10d1\u10d4\u10da\u10d8\u10d0 \u10db\u10d8\u10e1\u10d8 \u10d2\u10d0\u10db\u10dd\u10e8\u10d5\u10d4\u10d1\u10d0, \u10e4\u10da\u10dd\u10d1\u10d0, \u10db\u10d4\u10dd\u10e0\u10d4\u10d6\u10d4 \u10d2\u10d0\u10d3\u10d0\u10ea\u10d4\u10db\u10d0 \u10d3\u10d0 \u10dc\u10d0\u10ec\u10d8\u10da\u10d4\u10d1\u10d0\u10d3 \u10d3\u10d0\u10e7\u10dd\u10e4\u10d0, \u10e7\u10d8\u10d3\u10d5\u10d0 \u10d3\u10d0 \u10d2\u10d0\u10e7\u10d8\u10d3\u10d5\u10d0. \u10d0\u10db\u10d0\u10e1\u10d7\u10d0\u10dc, \u10d9\u10e0\u10d8\u10de\u10e2\u10dd\u10d0\u10e5\u10e2\u10d8\u10d5\u10d4\u10d1\u10d8 \u10d0\u10e0 \u10d0\u10e0\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\u10e1 \u10da\u10d4\u10d2\u10d0\u10da\u10e3\u10e0\u10d8 \u10e1\u10d0\u10e8\u10e3\u10d0\u10da\u10d4\u10d1\u10d0 \u10d3\u10d0 \u10d0\u10e0\u10ea \u10d4\u10da\u10d4\u10e5\u10e2\u10e0\u10dd\u10dc\u10e3\u10da\u10d8 \u10e4\u10e3\u10da\u10d8 \u10d0\u10e0\u10d8\u10e1 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10d9\u10d0\u10dc\u10dd\u10dc\u10db\u10d3\u10d4\u10d1\u10da\u10dd\u10d1\u10d8\u10e1 \u10e8\u10d4\u10e1\u10d0\u10d1\u10d0\u10db\u10d8\u10e1\u10d0\u10d3.<\/span><\/p>\n<p><span style=\"font-size: 16px;\">\u10d9\u10e0\u10d8\u10de\u10e2\u10dd\u10d0\u10e5\u10e2\u10d8\u10d5\u10d8\u10e1 \u10db\u10d0\u10d8\u10dc\u10d8\u10dc\u10d2\u10d8 \u10d2\u10e3\u10da\u10d8\u10e1\u10ee\u10db\u10dd\u10d1\u10e1 \u10d0\u10ee\u10d0\u10da\u10d8 \u10e1\u10e2\u10e0\u10e3\u10e5\u10e2\u10e3\u10e0\u10d4\u10d1\u10d8\u10e1 (\u10d1\u10da\u10dd\u10d9\u10d4\u10d1\u10d8\u10e1) \u10e8\u10d4\u10e5\u10db\u10dc\u10d0\u10e1 \u10d9\u10e0\u10d8\u10de\u10e2\u10dd\u10d0\u10e5\u10e2\u10d8\u10e3\u10e0\u10d8 \u10de\u10da\u10d0\u10e2\u10e4\u10dd\u10e0\u10db\u10d8\u10e1 \u10e4\u10e3\u10dc\u10e5\u10ea\u10d8\u10dd\u10dc\u10d8\u10e0\u10d4\u10d1\u10d8\u10e1 \u10e3\u10d6\u10e0\u10e3\u10dc\u10d5\u10d4\u10da\u10e1\u10d0\u10e7\u10dd\u10e4\u10d0\u10d3, \u10e0\u10d8\u10e1 \u10e8\u10d4\u10d3\u10d4\u10d2\u10d0\u10d3\u10d0\u10ea \u10d0\u10db \u10d0\u10e5\u10e2\u10d8\u10d5\u10dd\u10d1\u10d8\u10e1 \u10d2\u10d0\u10dc\u10db\u10d0\u10ee\u10dd\u10e0\u10ea\u10d8\u10d4\u10da\u10d4\u10d1\u10d4\u10da\u10d8 \u10de\u10d8\u10e0\u10d8 (\u10db\u10d0\u10d8\u10dc\u10d4\u10e0\u10d8) \u10d3\u10d0\u10ef\u10d8\u10da\u10d3\u10dd\u10d5\u10d3\u10d4\u10d1\u10d0 \u10d9\u10e0\u10d8\u10de\u10e2\u10dd\u10d0\u10e5\u10e2\u10d8\u10d5\u10d8\u10d7. \u10d4\u10e1 \u10d9\u10d4\u10d7\u10d3\u10d4\u10d1\u10d0 \u10dd\u10e0\u10d8 \u10eb\u10d8\u10e0\u10d8\u10d7\u10d0\u10d3\u10d8 \u10de\u10e0\u10d8\u10dc\u10ea\u10d8\u10de\u10d8\u10d7: \u10db\u10d0\u10d8\u10dc\u10d4\u10e0\u10d8 \u10d7\u10d0\u10d5\u10d8\u10e1 \u10d1\u10da\u10dd\u10d9\u10e8\u10d8 \u10e5\u10db\u10dc\u10d8\u10e1 \u10d0\u10ee\u10d0\u10da \u10d9\u10e0\u10d8\u10de\u10e2\u10dd\u10d5\u10d0\u10da\u10e3\u10e2\u10d0\u10e1 (\u10e1\u10de\u10d4\u10ea\u10d8\u10e4\u10d8\u10d9\u10e3\u10e0\u10d8 \u10d0\u10da\u10d2\u10dd\u10e0\u10d8\u10d7\u10db\u10d8\u10e1 \u10db\u10d8\u10ee\u10d4\u10d3\u10d5\u10d8\u10d7) \u10d3\u10d0 \u10d4\u10e1 \u10d1\u10da\u10dd\u10d9\u10d8 \u10d3\u10d0\u10e1\u10e2\u10e3\u10e0\u10d3\u10d4\u10d1\u10d0 \u10e1\u10ee\u10d5\u10d0 \u10db\u10d0\u10d8\u10dc\u10d4\u10e0\u10d4\u10d1\u10d8\u10e1 \u10db\u10d8\u10d4\u10e0 \u10d0\u10dc\/\u10d3\u10d0 \u10db\u10d0\u10d8\u10dc\u10d4\u10e0\u10d8 \u10d8\u10e6\u10d4\u10d1\u10e1 \u10ef\u10d8\u10da\u10d3\u10dd\u10e1 \u10e2\u10e0\u10d0\u10dc\u10d6\u10d0\u10e5\u10ea\u10d8\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10db\u10e1\u10e0\u10e3\u10da\u10d4\u10d1\u10da\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1. \u10d0\u10e1\u10d4\u10d7\u10d8 \u10ef\u10d8\u10da\u10d3\u10dd\u10e1 \u10dd\u10d3\u10d4\u10dc\u10dd\u10d1\u10d0 \u10e8\u10d4\u10d8\u10eb\u10da\u10d4\u10d1\u10d0 \u10ec\u10d8\u10dc\u10d0\u10e1\u10ec\u10d0\u10e0 \u10d2\u10d0\u10dc\u10d8\u10e1\u10d0\u10d6\u10e6\u10d5\u10e0\u10dd\u10e1, \u10d2\u10d0\u10db\u10dd\u10d8\u10d7\u10d5\u10d0\u10da\u10dd\u10e1 \u10d0\u10da\u10d2\u10dd\u10e0\u10d8\u10d7\u10db\u10d8\u10d7 \u10d0\u10dc \u10d2\u10d0\u10dc\u10d8\u10e1\u10d0\u10d6\u10e6\u10d5\u10e0\u10dd\u10e1 \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da\u10d8 \u10d1\u10d0\u10d6\u10e0\u10d8\u10d7. \u10d9\u10e0\u10d8\u10de\u10e2\u10dd \u10d0\u10e5\u10e2\u10d8\u10d5\u10dd\u10d1\u10d0 \u10d0\u10dc \u10db\u10d0\u10d8\u10dc\u10d8\u10dc\u10d2 \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d0 \u10db\u10dd\u10d8\u10d7\u10ee\u10dd\u10d5\u10e1 \u10e1\u10de\u10d4\u10ea\u10d8\u10d0\u10da\u10e3\u10e0 \u10d0\u10e6\u10ed\u10e3\u10e0\u10d5\u10d8\u10da\u10dd\u10d1\u10d0\u10e1 \u10d3\u10d0\/\u10d0\u10dc \u10de\u10e0\u10dd\u10d2\u10e0\u10d0\u10db\u10e3\u10da \u10e3\u10d6\u10e0\u10e3\u10dc\u10d5\u10d4\u10da\u10e7\u10dd\u10e4\u10d0\u10e1, \u10d0\u10e1\u10d4\u10d5\u10d4 \u10d8\u10dc\u10e2\u10d4\u10e0\u10dc\u10d4\u10e2\u10d7\u10d0\u10dc \u10ec\u10d5\u10d3\u10dd\u10db\u10d0\u10e1. \u10d0\u10db \u10d0\u10e5\u10e2\u10d8\u10d5\u10dd\u10d1\u10d8\u10e1 \u10e1\u10ec\u10e0\u10d0\u10e4\u10d8 \u10d3\u10d0 \u10d4\u10e4\u10d4\u10e5\u10e2\u10e3\u10e0\u10d8 \u10d2\u10d0\u10dc\u10ee\u10dd\u10e0\u10ea\u10d8\u10d4\u10da\u10d4\u10d1\u10d0, \u10e1\u10ee\u10d5\u10d0 \u10e4\u10d0\u10e5\u10e2\u10dd\u10e0\u10d4\u10d1\u10d7\u10d0\u10dc \u10d4\u10e0\u10d7\u10d0\u10d3, \u10d3\u10d0\u10db\u10dd\u10d9\u10d8\u10d3\u10d4\u10d1\u10e3\u10da\u10d8\u10d0 \u10e8\u10d4\u10e1\u10d0\u10d1\u10d0\u10db\u10d8\u10e1 \u10d2\u10d0\u10db\u10dd\u10d7\u10d5\u10da\u10d8\u10d7 \u10e1\u10d8\u10e9\u10e5\u10d0\u10e0\u10d4\u10d6\u10d4. <\/span><span style=\"font-size: 16px;\">\u10d2\u10d0\u10db\u10dd\u10d7\u10d5\u10da\u10d8\u10e1 \u10e1\u10d8\u10e9\u10e5\u10d0\u10e0\u10d4 (\u10eb\u10d0\u10da\u10d0) \u10d0\u10e0\u10d8\u10e1 \u10e1\u10d8\u10db\u10eb\u10da\u10d0\u10d5\u10e0\u10d8\u10e1 \u10e1\u10d0\u10d6\u10dd\u10db\u10d8 \u10d4\u10e0\u10d7\u10d4\u10e3\u10da\u10d8, \u10e0\u10dd\u10db\u10da\u10d8\u10e1 \u10db\u10d4\u10e8\u10d5\u10d4\u10dd\u10d1\u10d8\u10d7\u10d0\u10ea \u10d9\u10dd\u10db\u10de\u10d8\u10e3\u10e2\u10d4\u10e0\u10d8 \u10d0\u10e1\u10e0\u10e3\u10da\u10d4\u10d1\u10e1 \u10dd\u10de\u10d4\u10e0\u10d0\u10ea\u10d8\u10d0\u10e1.<\/span><\/p>\n<p><span style=\"font-size: 16px;\">\u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10d9\u10d0\u10dc\u10dd\u10dc\u10db\u10d3\u10d4\u10d1\u10da\u10dd\u10d1\u10d0 \u10d0\u10e0 \u10d8\u10eb\u10da\u10d4\u10d5\u10d0 \u10d9\u10e0\u10d8\u10de\u10e2\u10dd\u10d5\u10d0\u10da\u10e3\u10e2\u10d8\u10e1 \u10d0\u10dc \u10ea\u10d8\u10e4\u10e0\u10e3\u10da\u10d8 \u10d5\u10d0\u10da\u10e3\u10e2\u10d8\u10e1 \u10e0\u10d0\u10d8\u10db\u10d4 \u10e1\u10d0\u10db\u10d0\u10e0\u10d7\u10da\u10d4\u10d1\u10e0\u10d8\u10d5 \u10d2\u10d0\u10dc\u10db\u10d0\u10e0\u10e2\u10d4\u10d1\u10d0\u10e1. <a href=\"https:\/\/www.ecb.europa.eu\/pub\/pdf\/other\/virtualcurrencyschemesen.pdf\">\u10d4\u10d5\u10e0\u10dd\u10de\u10d8\u10e1 \u10ea\u10d4\u10dc\u10e2\u10e0\u10d0\u10da\u10e3\u10e0\u10d8 \u10d1\u10d0\u10dc\u10d9\u10d8\u10e1 \u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d8 2015 \u10ec\u10da\u10d8\u10e1 \u10d7\u10d4\u10d1\u10d4\u10e0\u10d5\u10d0\u10da\u10e8\u10d8 \u10d2\u10d0\u10db\u10dd\u10e5\u10d5\u10d4\u10e7\u10dc\u10d3\u10d0<\/a> (\u10ea\u10d8\u10e4\u10e0\u10e3\u10da\u10d8 \u10d5\u10d0\u10da\u10e3\u10e2\u10d8\u10e1 \u10e1\u10e5\u10d4\u10db\u10d4\u10d1\u10d8 - \u10e8\u10d4\u10db\u10d3\u10d2\u10dd\u10db\u10d8 \u10d0\u10dc\u10d0\u10da\u10d8\u10d6\u10d8) \u10d2\u10d0\u10dc\u10e1\u10d0\u10d6\u10e6\u10d5\u10e0\u10d0\u10d5\u10e1 \u10ea\u10d8\u10e4\u10e0\u10e3\u10da \u10d5\u10d0\u10da\u10e3\u10e2\u10d0\u10e1, \u10e0\u10dd\u10d2\u10dd\u10e0\u10ea \u10e6\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d4\u10d1\u10d8\u10e1 \u10ea\u10d8\u10e4\u10e0\u10e3\u10da \u10d2\u10d0\u10db\u10dd\u10ee\u10d0\u10e2\u10e3\u10da\u10d4\u10d1\u10d0\u10e1, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10d0\u10e0 \u10d0\u10e0\u10d8\u10e1 \u10d2\u10d0\u10db\u10dd\u10e8\u10d5\u10d4\u10d1\u10e3\u10da\u10d8 \u10ea\u10d4\u10dc\u10e2\u10e0\u10d0\u10da\u10e3\u10e0\u10d8 \u10d1\u10d0\u10dc\u10d9\u10d8\u10e1, \u10e1\u10d0\u10d9\u10e0\u10d4\u10d3\u10d8\u10e2\u10dd \u10d0\u10dc \u10d4\u10da\u10d4\u10e5\u10e2\u10e0\u10dd\u10dc\u10e3\u10da\u10d8 \u10e4\u10e3\u10da\u10d8\u10e1 \u10d4\u10db\u10d8\u10e2\u10d4\u10dc\u10e2\u10d8\u10e1 \u10db\u10d8\u10d4\u10e0, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea, \u10d6\u10dd\u10d2\u10d8\u10d4\u10e0\u10d7 \u10e8\u10d4\u10db\u10d7\u10ee\u10d5\u10d4\u10d5\u10d0\u10e8\u10d8, \u10e8\u10d4\u10d8\u10eb\u10da\u10d4\u10d1\u10d0 \u10d2\u10d0\u10db\u10dd\u10e7\u10d4\u10dc\u10d4\u10d1\u10e3\u10da \u10d8\u10e5\u10dc\u10d0\u10e1 \u10e0\u10dd\u10d2\u10dd\u10e0\u10ea \u10e4\u10e3\u10da\u10d8\u10e1 \u10d0\u10da\u10e2\u10d4\u10e0\u10dc\u10d0\u10e2\u10d8\u10d5\u10d0.<\/span><\/p>\n<p><span style=\"font-size: 16px;\">\u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10d7\u10d0 \u10e1\u10d0\u10db\u10d8\u10dc\u10d8\u10e1\u10e2\u10e0\u10dd \u10d8\u10d6\u10d8\u10d0\u10e0\u10d4\u10d1\u10e1 \u10d4\u10d5\u10e0\u10dd\u10de\u10d8\u10e1 \u10ea\u10d4\u10dc\u10e2\u10e0\u10d0\u10da\u10e3\u10e0\u10d8 \u10d1\u10d0\u10dc\u10d9\u10d8\u10e1 \u10db\u10d8\u10d4\u10e0 \u10d3\u10d0\u10d3\u10d2\u10d4\u10dc\u10d8\u10da \u10ea\u10d8\u10e4\u10e0\u10e3\u10da\u10d8 \u10d5\u10d0\u10da\u10e3\u10e2\u10d8\u10e1 \u10d6\u10d4\u10db\u10dd\u10d0\u10e6\u10dc\u10d8\u10e8\u10dc\u10e3\u10da \u10d2\u10d0\u10dc\u10db\u10d0\u10e0\u10e2\u10d4\u10d1\u10d0\u10e1, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10d0\u10e1\u10d4\u10d5\u10d4 \u10db\u10dd\u10d8\u10ea\u10d0\u10d5\u10e1 \u10d9\u10e0\u10d8\u10de\u10e2\u10dd\u10d0\u10e5\u10e2\u10d8\u10d5\u10d4\u10d1\u10e1.<\/span><\/p>\n<p><span style=\"font-size: 16px;\">\u10d0\u10e5\u10d5\u10d4 \u10e3\u10dc\u10d3\u10d0 \u10d0\u10e6\u10d8\u10dc\u10d8\u10e8\u10dc\u10dd\u10e1, \u10e0\u10dd\u10db \u10e8\u10d4\u10e1\u10d0\u10d1\u10d0\u10db\u10d8\u10e1\u10d8 \u10d5\u10d8\u10e0\u10e2\u10e3\u10d0\u10da\u10e3\u10e0\u10d8 \u10e1\u10d0\u10d6\u10dd\u10d2\u10d0\u10d3\u10dd\u10d4\u10d1\u10d8\u10e1 \u10ec\u10d4\u10d5\u10e0\u10d4\u10d1\u10e1 \u10e8\u10dd\u10e0\u10d8\u10e1 \u10d9\u10e0\u10d8\u10de\u10e2\u10dd\u10d5\u10d0\u10da\u10e3\u10e2\u10d8\u10e1 \u10e1\u10d0\u10dc\u10d0\u10ea\u10d5\u10da\u10dd\u10d3 \u10e8\u10d4\u10e1\u10d0\u10eb\u10da\u10d4\u10d1\u10d4\u10da\u10d8\u10d0 \u10e1\u10d0\u10e5\u10dd\u10dc\u10da\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10e1\u10e7\u10d8\u10d3\u10d5\u10d8\u10e1 \u10e2\u10e0\u10d0\u10dc\u10d6\u10d0\u10e5\u10ea\u10d8\u10d4\u10d1\u10d8 \u10d3\u10d0 \u10d8\u10e1 \u10e0\u10d4\u10d0\u10da\u10e3\u10e0\u10d0\u10d3 \u10d2\u10d0\u10db\u10dd\u10d8\u10e7\u10d4\u10dc\u10d4\u10d1\u10d0 \u10e0\u10dd\u10d2\u10dd\u10e0\u10ea \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\u10e1 \u10e1\u10d0\u10e8\u10e3\u10d0\u10da\u10d4\u10d1\u10d0. \u10d0\u10e1\u10d4\u10d5\u10d4 \u10e8\u10d4\u10e1\u10d0\u10eb\u10da\u10d4\u10d1\u10d4\u10da\u10d8\u10d0 \u10d9\u10e0\u10d8\u10de\u10e2\u10dd\u10d0\u10e5\u10e2\u10d8\u10d5\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10ea\u10d5\u10da\u10d0 \u10d4\u10e0\u10dd\u10d5\u10dc\u10e3\u10da \u10d0\u10dc \u10e3\u10ea\u10ee\u10dd\u10e3\u10e0 \u10d5\u10d0\u10da\u10e3\u10e2\u10d0\u10e8\u10d8.<\/span><\/p>\n<p><span style=\"font-size: 16px;\">\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\u10d0\u10e8\u10d8 (\u10e4\u10e3\u10da\u10d8\u10e1 \u10e1\u10d0\u10d9\u10e3\u10d7\u10e0\u10d4\u10d1\u10d8\u10e1 \u10e3\u10e4\u10da\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10ea\u10d4\u10db\u10d8\u10e1 \u10d3\u10d4\u10d1\u10e3\u10da\u10d4\u10d1\u10d0) \u10d4\u10e0\u10d7-\u10d4\u10e0\u10d7\u10d8 \u10db\u10d7\u10d0\u10d5\u10d0\u10e0\u10d8 \u10de\u10e0\u10d8\u10dc\u10ea\u10d8\u10de\u10d8\u10d0 \u10d3\u10e6\u10d2-\u10e1 \u10d6\u10dd\u10dc\u10d8\u10d3\u10d0\u10dc \u10e4\u10e3\u10da\u10d8\u10e1 \u10db\u10d8\u10ec\u10dd\u10d3\u10d4\u10d1\u10d8\u10e1\/\u10e4\u10e3\u10da\u10d8\u10e1 \u10e1\u10d0\u10d9\u10e3\u10d7\u10e0\u10d4\u10d1\u10d0\u10e8\u10d8 \u10d2\u10d0\u10d3\u10d0\u10ea\u10d4\u10db\u10d8\u10e1 \u10d2\u10d0\u10db\u10dd\u10e0\u10d8\u10ea\u10ee\u10d5\u10d0, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10db\u10dd\u10d8\u10ea\u10d0\u10d5\u10e1 \u10e4\u10e3\u10da\u10d8\u10e1 \u10d0\u10da\u10e2\u10d4\u10e0\u10dc\u10d0\u10e2\u10d8\u10d5\u10d8\u10e1 - Crypto-asset Delivery\/ \u10e8\u10d8\u10dc\u10d0\u10d0\u10e0\u10e1\u10e1. \u10d9\u10e0\u10d8\u10de\u10e2\u10dd-\u10d0\u10e5\u10e2\u10d8\u10d5\u10d4\u10d1\u10d8\u10e1 \u10e1\u10d0\u10d9\u10e3\u10d7\u10e0\u10d4\u10d1\u10d8\u10e1 \u10e2\u10e0\u10d0\u10dc\u10d6\u10d0\u10e5\u10ea\u10d8\u10d4\u10d1\u10d8.<\/span><\/p>\n<p><strong><span style=\"font-size: 16px;\">\u10d0) \u10db\u10d0\u10e8\u10d0\u10e1\u10d0\u10d3\u10d0\u10db\u10d4, \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\u10e1 \u10db\u10d4-13 \u10db\u10e3\u10ee\u10da\u10d8\u10e1 \u10db\u10d4-2 \u10dc\u10d0\u10ec\u10d8\u10da\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10db\u10d4-16 \u10db\u10e3\u10ee\u10da\u10d8\u10e1 \u10db\u10d4-2 \u10dc\u10d0\u10ec\u10d8\u10da\u10d8\u10e1 \u10e8\u10d4\u10e1\u10d0\u10d1\u10d0\u10db\u10d8\u10e1\u10d0\u10d3, \u10d9\u10e0\u10d8\u10de\u10e2\u10dd\u10d0\u10e5\u10e2\u10d8\u10d5\u10d4\u10d1\u10d8\u10e1 \u10db\u10d8\u10ec\u10dd\u10d3\u10d4\u10d1\u10d0 (\u10d9\u10e0\u10d8\u10de\u10e2\u10dd\u10d0\u10e5\u10e2\u10d8\u10d5\u10d4\u10d1\u10d8\u10e1 \u10d4\u10e0\u10dd\u10d5\u10dc\u10e3\u10da \u10d0\u10dc \u10e3\u10ea\u10ee\u10dd\u10e3\u10e0 \u10d5\u10d0\u10da\u10e3\u10e2\u10d0\u10e8\u10d8 \u10d2\u10d0\u10ea\u10d5\u10da\u10d0) \u10d3\u10d0 \u10db\u10d0\u10e1\u10d6\u10d4 \u10e1\u10d0\u10d9\u10e3\u10d7\u10e0\u10d4\u10d1\u10d0\u10e8\u10d8 \u10d2\u10d0\u10d3\u10d0\u10ea\u10d4\u10db\u10d0. \u10d0\u10e0 \u10d0\u10e0\u10d8\u10e1 \u10d3\u10e6\u10d2-\u10d8\u10d7 \u10d3\u10d0\u10e1\u10d0\u10d1\u10d4\u10d2\u10e0\u10d8 \u10dd\u10de\u10d4\u10e0\u10d0\u10ea\u10d8\u10d0.<\/span><\/strong><\/p>\n<p><span style=\"color: #c21515;\"><em><span style=\"font-size: 16px;\">\u10d2\u10d0\u10dc\u10d0\u10ee\u10da\u10d4\u10d1\u10e3\u10da\u10d8\u10d0 11.01.2021: \u10d3\u10e6\u10d2-\u10d8\u10e1 \u10d9\u10d0\u10e0\u10d8\u10d1\u10ed\u10d4\u10e8\u10d8 2021 \u10ec\u10da\u10d8\u10d3\u10d0\u10dc \u10d0\u10db\u10dd\u10e5\u10db\u10d4\u10d3\u10d3\u10d0 \u10ea\u10d5\u10da\u10d8\u10da\u10d4\u10d1\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10d3\u10d4\u10d2\u10d0\u10d3, \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d9\u10dd\u10d3\u10d4\u10e5\u10e1\u10e8\u10d8 \u10de\u10d8\u10e0\u10d3\u10d0\u10de\u10d8\u10e0 \u10d4\u10ec\u10d4\u10e0\u10d0, \u10e0\u10dd\u10db \u10e4\u10e3\u10da\u10d8\u10e1, \u10d0\u10e1\u10d4\u10d5\u10d4 \u10d9\u10e0\u10d8\u10de\u10e2\u10dd\u10d5\u10d0\u10da\u10e3\u10e2\u10d8\u10e1 (\u10d9\u10e0\u10d8\u10de\u10e2\u10dd\u10d0\u10e5\u10e2\u10d8\u10d5\u10d8\u10e1) \u10e1\u10d0\u10d9\u10e3\u10d7\u10e0\u10d4\u10d1\u10d0\u10e8\u10d8 \u10d2\u10d0\u10d3\u10d0\u10ea\u10d4\u10db\u10d0 \u10ee\u10d3\u10d4\u10d1\u10d0. \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10ec\u10d4\u10d5\u10d0 \u10d3\u10d0 \u10d0\u10e0\u10d0 \u10e1\u10d0\u10e5\u10dd\u10dc\u10da\u10d8\u10e1 \u10db\u10d8\u10ec\u10dd\u10d3\u10d4\u10d1\u10d0.<\/span><\/em><\/span><\/p>\n<p><span style=\"font-size: 16px;\">\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\u10e1 104-\u10d4 \u10db\u10e3\u10ee\u10da\u10d8 \u10d2\u10d0\u10dc\u10e1\u10d0\u10d6\u10e6\u10d5\u10e0\u10d0\u10d5\u10e1 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10d8\u10e1 \u10e1\u10d0\u10ee\u10d4\u10d4\u10d1\u10d8\u10e1 \u10e9\u10d0\u10db\u10dd\u10dc\u10d0\u10d7\u10d5\u10d0\u10da\u10e1, \u10e0\u10dd\u10db\u10da\u10d4\u10d1\u10d8\u10ea \u10d8\u10d7\u10d5\u10da\u10d4\u10d1\u10d0 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10d0\u10da\u10d0\u10d3 \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 \u10e1\u10d0\u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10dd\/\u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1 \u10db\u10d8\u10d6\u10dc\u10d4\u10d1\u10d8\u10e1\u10d0\u10d7\u10d5\u10d8\u10e1.<\/span><\/p>\n<p><span style=\"font-size: 16px;\">\u10d0\u10e6\u10e1\u10d0\u10dc\u10d8\u10e8\u10dc\u10d0\u10d5\u10d8\u10d0, \u10e0\u10dd\u10db \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d9\u10dd\u10d3\u10d4\u10e5\u10e1\u10d8\u10e1 104-\u10d4 \u10db\u10e3\u10ee\u10da\u10d8\u10e1 \u10d0\u10e0\u10ea \u10d4\u10e0\u10d7\u10d8 \u10d3\u10d4\u10d1\u10e3\u10da\u10d4\u10d1\u10d0 \u10d9\u10e0\u10d8\u10de\u10e2\u10dd\u10d0\u10e5\u10e2\u10d8\u10d5\u10d4\u10d1\u10d8\u10e1 \u10db\u10d8\u10ec\u10dd\u10d3\u10d4\u10d1\u10d8\u10d3\u10d0\u10dc \u10db\u10d8\u10e6\u10d4\u10d1\u10e3\u10da \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10d0\u10da\u10e1 \u10de\u10d8\u10e0\u10d3\u10d0\u10de\u10d8\u10e0 \u10d0\u10e0 \u10db\u10d8\u10d0\u10ec\u10d4\u10e0\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 \u10db\u10d8\u10e6\u10d4\u10d1\u10e3\u10da \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10d0\u10da\u10e1.<\/span><\/p>\n<p><span style=\"font-size: 16px;\">\u10d2\u10d0\u10e0\u10d3\u10d0 \u10d0\u10db\u10d8\u10e1\u10d0, \u10e3\u10dc\u10d3\u10d0 \u10d0\u10e6\u10d8\u10dc\u10d8\u10e8\u10dc\u10dd\u10e1, \u10e0\u10dd\u10db \u10d9\u10e0\u10d8\u10de\u10e2\u10dd\u10d5\u10d0\u10da\u10e3\u10e2\u10d0\u10e1 \u10d0\u10e0 \u10d0\u10e5\u10d5\u10e1 \u10e4\u10d8\u10d6\u10d8\u10d9\u10e3\u10e0\u10d8 \u10e4\u10dd\u10e0\u10db\u10d0, \u10d0\u10e0 \u10d0\u10e0\u10d8\u10e1 \u10d2\u10d0\u10dc\u10da\u10d0\u10d2\u10d4\u10d1\u10e3\u10da\u10d8 \u10d9\u10dd\u10dc\u10d9\u10e0\u10d4\u10e2\u10e3\u10da \u10d0\u10d3\u10d2\u10d8\u10da\u10d0\u10e1, \u10d0\u10e0 \u10d0\u10e0\u10d8\u10e1 \u10d3\u10d4\u10de\u10dd\u10dc\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d8 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10d8\u10dc\u10e1\u10e2\u10d8\u10e2\u10e3\u10e2\u10d8\u10e1 \u10d0\u10e0\u10ea\u10d4\u10e0\u10d7 \u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d6\u10d4 \u10d3\u10d0 \u10e0\u10dd\u10d2\u10dd\u10e0\u10ea \u10ec\u10d4\u10e1\u10d8, \u10e8\u10d4\u10e3\u10eb\u10da\u10d4\u10d1\u10d4\u10da\u10d8\u10d0 \u10db\u10d8\u10e1\u10d8 \u10d4\u10db\u10d8\u10e2\u10d4\u10dc\u10e2\u10d8\u10e1 \u10d8\u10d3\u10d4\u10dc\u10e2\u10d8\u10e4\u10d8\u10ea\u10d8\u10e0\u10d4\u10d1\u10d0. \u10d0\u10e1\u10d4\u10d5\u10d4, \u10de\u10e0\u10d0\u10e5\u10e2\u10d8\u10d9\u10e3\u10da\u10d0\u10d3 \u10e8\u10d4\u10e3\u10eb\u10da\u10d4\u10d1\u10d4\u10da\u10d8\u10d0 \u10dd\u10de\u10d4\u10e0\u10d0\u10ea\u10d8\u10d8\u10e1 \u10d0\u10d3\u10d2\u10d8\u10da\u10d8\u10e1 (\u10e2\u10d4\u10e0\u10d8\u10e2\u10dd\u10e0\u10d8\u10d8\u10e1) \u10d3\u10d0\u10d3\u10d2\u10d4\u10dc\u10d0, \u10e0\u10d0\u10d3\u10d2\u10d0\u10dc \u10d9\u10e0\u10d8\u10de\u10e2\u10dd\u10d5\u10d0\u10da\u10e3\u10e2\u10d8\u10e1 \u10db\u10d8\u10ec\u10dd\u10d3\u10d4\u10d1\u10d0 \u10d3\u10d0 \u10db\u10d8\u10e1\u10d8 \u10d2\u10d0\u10d3\u10d0\u10ea\u10d5\u10da\u10d0 \u10e1\u10ee\u10d5\u10d0 \u10d5\u10d0\u10da\u10e3\u10e2\u10d0\u10e8\u10d8 \u10ee\u10d3\u10d4\u10d1\u10d0 \u10d5\u10d8\u10e0\u10e2\u10e3\u10d0\u10da\u10e3\u10e0 \u10e1\u10d8\u10d5\u10e0\u10ea\u10d4\u10e8\u10d8, \u10d5\u10d8\u10e0\u10e2\u10e3\u10d0\u10da\u10e3\u10e0\u10d8 \u10e1\u10d0\u10d6\u10dd\u10d2\u10d0\u10d3\u10dd\u10d4\u10d1\u10d8\u10e1 \u10ec\u10d4\u10d5\u10e0\u10d4\u10d1\u10e1 \u10e8\u10dd\u10e0\u10d8\u10e1, \u10e8\u10d4\u10e1\u10d0\u10d1\u10d0\u10db\u10d8\u10e1\u10d0\u10d3, \u10db\u10d8\u10e6\u10d4\u10d1\u10e3\u10da\u10d8 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10d0\u10da\u10d8 \u10d0\u10e0 \u10d4\u10d9\u10e3\u10d7\u10d5\u10dc\u10d8\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 \u10db\u10d8\u10e6\u10d4\u10d1\u10e3\u10da \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10d0\u10da\u10d6\u10d4.<\/span><\/p>\n<p><strong><span style=\"font-size: 16px;\">\u10d1) \u10d6\u10d4\u10db\u10dd\u10d0\u10e6\u10dc\u10d8\u10e8\u10dc\u10e3\u10da\u10d8\u10d3\u10d0\u10dc \u10d2\u10d0\u10db\u10dd\u10db\u10d3\u10d8\u10dc\u10d0\u10e0\u10d4, \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\u10e1 79-\u10d4 \u10db\u10e3\u10ee\u10da\u10d8\u10e1 82-\u10d4 \u10db\u10e3\u10ee\u10da\u10d8\u10e1 \u10de\u10d8\u10e0\u10d5\u10d4\u10da\u10d8 \u10dc\u10d0\u10ec\u10d8\u10da\u10d8\u10e1 \u201e\u10d5\u201c \u10e5\u10d5\u10d4\u10de\u10e3\u10dc\u10e5\u10e2\u10d8\u10e1\u10d0 \u10d3\u10d0 104-\u10d4 \u10db\u10e3\u10ee\u10da\u10d8\u10e1 \u10e1\u10d0\u10e4\u10e3\u10eb\u10d5\u10d4\u10da\u10d6\u10d4, \u10e4\u10d8\u10d6\u10d8\u10d9\u10e3\u10e0\u10d8 \u10de\u10d8\u10e0\u10d8\u10e1 \u10db\u10d8\u10d4\u10e0 \u10d9\u10e0\u10d8\u10de\u10e2\u10dd\u10d0\u10e5\u10e2\u10d8\u10d5\u10d4\u10d1\u10d8\u10e1 \u10db\u10d8\u10ec\u10dd\u10d3\u10d4\u10d1\u10d8\u10d7 \u10db\u10d8\u10e6\u10d4\u10d1\u10e3\u10da\u10d8 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10d0\u10da\u10d8 \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10da\u10d3\u10d4\u10d1\u10d0 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10d8\u10e1\u10d2\u10d0\u10dc. \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8.<\/span><\/strong><\/p>\n<p><span style=\"font-size: 16px;\">\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\u10e1 \u10db\u10d8\u10ee\u10d4\u10d3\u10d5\u10d8\u10d7, \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e2\u10d4\u10e0\u10d8\u10e2\u10dd\u10e0\u10d8\u10d0\u10d6\u10d4 \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10e3\u10e0\u10d8 \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d8\u10e1 \u10e4\u10d0\u10e0\u10d2\u10da\u10d4\u10d1\u10e8\u10d8 \u10e1\u10d0\u10e5\u10dd\u10dc\u10da\u10d8\u10e1 \u10db\u10d8\u10ec\u10dd\u10d3\u10d4\u10d1\u10d0 \u10d0\u10dc\/\u10d3\u10d0 \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0 \u10ec\u10d0\u10e0\u10db\u10dd\u10d0\u10d3\u10d2\u10d4\u10dc\u10e1 \u10d3\u10e6\u10d2-\u10e1 \u10d3\u10d0\u10e1\u10d0\u10d1\u10d4\u10d2\u10e0\u10d8 \u10dd\u10de\u10d4\u10e0\u10d0\u10ea\u10d8\u10d0\u10e1. \u10d7\u10e3 \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d8\u10e1 \u10db\u10d8\u10db\u10e6\u10d4\u10d1\u10d8 \u10d3\u10d0 \u10db\u10d8\u10db\u10ec\u10dd\u10d3\u10d4\u10d1\u10d4\u10da\u10d8 \u10de\u10d8\u10e0\u10d4\u10d1\u10d8 \u10d8\u10db\u10e7\u10dd\u10e4\u10d4\u10d1\u10d8\u10d0\u10dc \u10e1\u10ee\u10d5\u10d0\u10d3\u10d0\u10e1\u10ee\u10d5\u10d0 \u10e5\u10d5\u10d4\u10e7\u10d0\u10dc\u10d0\u10e8\u10d8, \u10d5\u10d8\u10d3\u10e0\u10d4 \u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d0\u10ea\u10d8\u10d8\u10e1 \u10d0\u10d3\u10d2\u10d8\u10da\u10d8 \u10d0\u10dc \u10db\u10d0\u10e0\u10d7\u10d5\u10d8\u10e1 \u10d0\u10d3\u10d2\u10d8\u10da\u10d8 \u10d0\u10dc \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d8\u10e1 \u10db\u10d8\u10db\u10e6\u10d4\u10d1\u10d8 \u10de\u10d8\u10e0\u10d8\u10e1 \u10db\u10e3\u10d3\u10db\u10d8\u10d5\u10d8 \u10d3\u10d0\u10ec\u10d4\u10e1\u10d4\u10d1\u10e3\u10da\u10d4\u10d1\u10d8\u10e1 \u10db\u10d3\u10d4\u10d1\u10d0\u10e0\u10d4\u10dd\u10d1\u10d0, \u10d7\u10e3 \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0 \u10de\u10d8\u10e0\u10d3\u10d0\u10de\u10d8\u10e0 \u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10e8\u10d8\u10d0 \u10d0\u10db \u10db\u10e3\u10d3\u10db\u10d8\u10d5 \u10d3\u10d0\u10ec\u10d4\u10e1\u10d4\u10d1\u10e3\u10da\u10d4\u10d1\u10d0\u10e1\u10d7\u10d0\u10dc, \u10d8\u10d7\u10d5\u10da\u10d4\u10d1\u10d0 \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d8\u10e1 \u10d0\u10d3\u10d2\u10d8\u10da\u10d0\u10d3. \u10db\u10d8\u10ec\u10dd\u10d3\u10d4\u10d1\u10d0. \u10d4\u10e1 \u10d3\u10d4\u10d1\u10e3\u10da\u10d4\u10d1\u10d0 \u10d0\u10e1\u10d4\u10d5\u10d4 \u10d5\u10e0\u10ea\u10d4\u10da\u10d3\u10d4\u10d1\u10d0 \u10d8\u10e1\u10d4\u10d7 \u10e1\u10d4\u10e0\u10d5\u10d8\u10e1\u10d4\u10d1\u10d6\u10d4, \u10e0\u10dd\u10d2\u10dd\u10e0\u10d8\u10ea\u10d0\u10d0 \u10d4\u10da\u10d4\u10e5\u10e2\u10e0\u10dd\u10dc\u10e3\u10da\u10d8 \u10e1\u10d4\u10e0\u10d5\u10d8\u10e1\u10d4\u10d1\u10d8. <\/span><\/p>\n<p><span style=\"font-size: 16px;\">\u10d2\u10d0\u10db\u10dd\u10d7\u10d5\u10da\u10d8\u10d7\u10d8 \u10e1\u10d8\u10e9\u10e5\u10d0\u10e0\u10d8\u10e1 (\u10e1\u10d8\u10db\u10eb\u10da\u10d0\u10d5\u10e0\u10d8\u10e1) \u10db\u10d8\u10ec\u10dd\u10d3\u10d4\u10d1\u10d0 \u10d0\u10d9\u10db\u10d0\u10e7\u10dd\u10e4\u10d8\u10da\u10d4\u10d1\u10e1 \u10d4\u10da\u10d4\u10e5\u10e2\u10e0\u10dd\u10dc\u10e3\u10da\u10d0\u10d3 \u10d2\u10d0\u10ec\u10d4\u10e3\u10da\u10d8 \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d8\u10e1 \u10e7\u10d5\u10d4\u10da\u10d0 \u10de\u10d8\u10e0\u10dd\u10d1\u10d0\u10e1, \u10e0\u10d0\u10d3\u10d2\u10d0\u10dc \u10d0\u10e6\u10dc\u10d8\u10e8\u10dc\u10e3\u10da\u10d8 \u10e1\u10d4\u10e0\u10d5\u10d8\u10e1\u10d8 \u10e1\u10e0\u10e3\u10da\u10d3\u10d4\u10d1\u10d0 \u10d0\u10d5\u10e2\u10dd\u10db\u10d0\u10e2\u10e3\u10e0\u10d0\u10d3, \u10d4\u10da\u10d4\u10e5\u10e2\u10e0\u10dd\u10dc\u10e3\u10da\u10d0\u10d3 - \u10e1\u10d0\u10d8\u10dc\u10e4\u10dd\u10e0\u10db\u10d0\u10ea\u10d8\u10dd \u10e2\u10d4\u10e5\u10dc\u10dd\u10da\u10dd\u10d2\u10d8\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10db\u10dd\u10e7\u10d4\u10dc\u10d4\u10d1\u10d8\u10d7 \u10d3\u10d0 \u10e1\u10d0\u10ed\u10d8\u10e0\u10dd\u10d4\u10d1\u10e1 \u10d0\u10d3\u10d0\u10db\u10d8\u10d0\u10dc\u10d8\u10e1 \u10db\u10d8\u10dc\u10d8\u10db\u10d0\u10da\u10e3\u10e0 \u10e9\u10d0\u10e0\u10d4\u10d5\u10d0\u10e1.<\/span><\/p>\n<p><strong><span style=\"font-size: 16px;\">\u10d2.\u10d0) \u10d7\u10e3 \u10d4\u10da\u10d4\u10e5\u10e2\u10e0\u10dd\u10dc\u10e3\u10da\u10d0\u10d3 \u10d2\u10d0\u10ec\u10d4\u10e3\u10da\u10d8 \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d8\u10e1 \u10db\u10d8\u10db\u10e6\u10d4\u10d1\u10d8 \u10d0\u10e0\u10d8\u10e1 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e4\u10d0\u10e0\u10d2\u10da\u10d4\u10d1\u10e1 \u10d2\u10d0\u10e0\u10d4\u10d7 \u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d8 \u10de\u10d8\u10e0\u10d8, \u10db\u10d0\u10e1 \u10d0\u10e0 \u10d0\u10e5\u10d5\u10e1 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8 \u10db\u10d8\u10e6\u10d4\u10d1\u10e3\u10da \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0\u10e1\u10d7\u10d0\u10dc \u10e3\u10e8\u10e3\u10d0\u10da\u10dd\u10d3 \u10d3\u10d0\u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d8 \u10db\u10d0\u10e0\u10d7\u10d5\u10d8\u10e1 \u10d0\u10d3\u10d2\u10d8\u10da\u10d8 \u10d0\u10dc \u10db\u10e3\u10d3\u10db\u10d8\u10d5\u10d8 \u10d3\u10d0\u10ec\u10d4\u10e1\u10d4\u10d1\u10e3\u10da\u10d4\u10d1\u10d0, 166-\u10d4 \u10db\u10e3\u10ee\u10da\u10d8\u10e1 \u10de\u10d8\u10e0\u10d5\u10d4\u10da\u10d8 \u10dc\u10d0\u10ec\u10d8\u10da\u10d8\u10e1 \u10e5\u10d5\u10d4\u10de\u10e3\u10dc\u10e5\u10e2\u10d8\u10e1 \u10e8\u10d4\u10e1\u10d0\u10d1\u10d0\u10db\u10d8\u10e1\u10d0\u10d3. \u10e1\u10d8\u10e1\u10ee\u10da\u10d8\u10e1 \u10e1\u10d0\u10db\u10d0\u10e0\u10d7\u10da\u10d8\u10e1 \u10d9\u10dd\u10d3\u10d4\u10e5\u10e1\u10d8\u10e1 \u201e\u10d3\u10d8\u201c. \u10d0\u10db \u10db\u10d8\u10d6\u10dc\u10d8\u10d7 \u10d9\u10e0\u10d8\u10de\u10e2\u10dd\u10d0\u10e5\u10e2\u10d8\u10d5\u10d4\u10d1\u10d8\u10e1 (\u10d4\u10da\u10d4\u10e5\u10e2\u10e0\u10dd\u10dc\u10e3\u10da\u10d8 \u10e1\u10d4\u10e0\u10d5\u10d8\u10e1\u10d4\u10d1\u10d8\u10e1) \u10db\u10d8\u10e1\u10d0\u10e6\u10d4\u10d1\u10d0\u10d3 \u10d2\u10d0\u10d7\u10d5\u10da\u10d8\u10da\u10d8 \u10e1\u10d8\u10e9\u10e5\u10d0\u10e0\u10d8\u10e1 (\u10e1\u10d8\u10db\u10eb\u10da\u10d0\u10d5\u10e0\u10d8\u10e1) \u10db\u10d8\u10ec\u10dd\u10d3\u10d4\u10d1\u10d8\u10e1 \u10dd\u10de\u10d4\u10e0\u10d0\u10ea\u10d8\u10d0 \u10d2\u10d0\u10dc\u10d8\u10ee\u10d8\u10da\u10d4\u10d1\u10d0 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e2\u10d4\u10e0\u10d8\u10e2\u10dd\u10e0\u10d8\u10d8\u10e1 \u10e4\u10d0\u10e0\u10d2\u10da\u10d4\u10d1\u10e1 \u10d2\u10d0\u10e0\u10d4\u10d7 \u10d3\u10d0 \u10d0\u10e0 \u10d4\u10e5\u10d5\u10d4\u10db\u10d3\u10d4\u10d1\u10d0\u10e0\u10d4\u10d1\u10d0 \u10d3\u10e6\u10d2-\u10e1 161-\u10d4 \u10db\u10e3\u10ee\u10da\u10d8\u10e1 \u10de\u10d8\u10e0\u10d5\u10d4\u10da\u10d8 \u10dc\u10d0\u10ec\u10d8\u10da\u10d8\u10e1 \u10d0 \u10e5\u10d5\u10d4\u10de\u10e3\u10dc\u10e5\u10e2\u10d8\u10e1 \u10e8\u10d4\u10e1\u10d0\u10d1\u10d0\u10db\u10d8\u10e1\u10d0\u10d3. \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d9\u10dd\u10d3\u10d4\u10e5\u10e1\u10d8.<\/span><\/strong><\/p>\n<p><span style=\"font-size: 16px;\">\u10d0\u10db\u10d0\u10e1\u10d7\u10d0\u10dc, \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d9\u10dd\u10d3\u10d4\u10e5\u10e1\u10d8\u10e1 174-\u10d4 \u10db\u10e3\u10ee\u10da\u10d8\u10e1 \u10db\u10d4-2 \u10dc\u10d0\u10ec\u10d8\u10da\u10d8\u10e1 \u201e\u10d0\u10d6\u201c \u10e5\u10d5\u10d4\u10de\u10e3\u10dc\u10e5\u10e2\u10d8\u10e1 \u10db\u10d8\u10ee\u10d4\u10d3\u10d5\u10d8\u10d7, \u10d2\u10d0\u10db\u10dd\u10e5\u10d5\u10d8\u10d7\u10d5\u10d0\u10d3 \u10d8\u10d7\u10d5\u10da\u10d4\u10d1\u10d0 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e2\u10d4\u10e0\u10d8\u10e2\u10dd\u10e0\u10d8\u10d8\u10e1 \u10d2\u10d0\u10e0\u10d4\u10d7 \u10d0\u10e6\u10dc\u10d8\u10e8\u10dc\u10e3\u10da\u10d8 \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10ec\u10d4\u10d5\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 \u10e8\u10d4\u10eb\u10d4\u10dc\u10d8\u10da \u10e1\u10d0\u10e5\u10dd\u10dc\u10d4\u10da\u10d6\u10d4\/\u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0\u10d6\u10d4 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\u10da\u10d8 \u10d0\u10dc \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d3\u10d4\u10da\u10d8 \u10d3\u10e6\u10d2-\u10d8\u10e1 \u10d7\u10d0\u10dc\u10ee\u10d0.<\/span><\/p>\n<p><strong><span style=\"font-size: 16px;\">\u10d2.\u10d1) \u10d7\u10e3 \u10d4\u10da\u10d4\u10e5\u10e2\u10e0\u10dd\u10dc\u10e3\u10da\u10d0\u10d3 \u10d2\u10d0\u10ec\u10d4\u10e3\u10da\u10d8 \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d8\u10e1 \u10db\u10d8\u10db\u10e6\u10d4\u10d1\u10d8 \u10d0\u10e0\u10d8\u10e1 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8 \u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d8 \u10de\u10d8\u10e0\u10d8 \u10d0\u10dc \u10d0\u10e5\u10d5\u10e1 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8 \u10db\u10d0\u10e0\u10d7\u10d5\u10d8\u10e1 \u10d0\u10d3\u10d2\u10d8\u10da\u10d8 \u10d0\u10dc \u10db\u10e3\u10d3\u10db\u10d8\u10d5\u10d8 \u10d3\u10d0\u10ec\u10d4\u10e1\u10d4\u10d1\u10e3\u10da\u10d4\u10d1\u10d0, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10e3\u10e8\u10e3\u10d0\u10da\u10dd\u10d3 \u10e3\u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d3\u10d4\u10d1\u10d0 \u10db\u10d8\u10e6\u10d4\u10d1\u10e3\u10da \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0\u10e1, \u10d3\u10e6\u10d2-\u10e1 \u10db\u10d8\u10d6\u10dc\u10d4\u10d1\u10d8\u10e1\u10d0\u10d7\u10d5\u10d8\u10e1, 166-\u10d4 \u10db\u10e3\u10ee\u10da\u10d8\u10e1 \u10de\u10d8\u10e0\u10d5\u10d4\u10da\u10d8 \u10dc\u10d0\u10ec\u10d8\u10da\u10d8\u10e1 \u201e\u10e5\u10d5\u10d4\u10de\u10e3\u10dc\u10e5\u10e2\u10d8\u10e1\u201c \u10e8\u10d4\u10e1\u10d0\u10d1\u10d0\u10db\u10d8\u10e1\u10d0\u10d3. \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d9\u10dd\u10d3\u10d4\u10e5\u10e1\u10d8\u10e1 \u10d3\u10d8\u201c; \u10d9\u10e0\u10d8\u10de\u10e2\u10dd\u10d5\u10d0\u10da\u10e3\u10e2\u10d8\u10e1 \u10db\u10dd\u10de\u10dd\u10d5\u10d4\u10d1\u10d8\u10e1 \u10db\u10d8\u10d6\u10dc\u10d8\u10d7 \u10d2\u10d0\u10db\u10dd\u10d7\u10d5\u10da\u10d8\u10da\u10d8 \u10e1\u10d8\u10e9\u10e5\u10d0\u10e0\u10d8\u10e1 (\u10e1\u10d8\u10db\u10eb\u10da\u10d0\u10d5\u10e0\u10d8\u10e1) \u10db\u10d8\u10ec\u10dd\u10d3\u10d4\u10d1\u10d8\u10e1 (\u10d4\u10da\u10d4\u10e5\u10e2\u10e0\u10dd\u10dc\u10e3\u10da\u10d8 \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0) \u10d2\u10d0\u10e0\u10d8\u10d2\u10d4\u10d1\u10d0 \u10e9\u10d0\u10d8\u10d7\u10d5\u10da\u10d4\u10d1\u10d0 \u10e8\u10d4\u10e1\u10e0\u10e3\u10da\u10d4\u10d1\u10e3\u10da\u10d0\u10d3 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e2\u10d4\u10e0\u10d8\u10e2\u10dd\u10e0\u10d8\u10d0\u10d6\u10d4 \u10d3\u10d0 \u10e1\u10e1\u10d9-\u10d8\u10e1 161-\u10d4 \u10db\u10e3\u10ee\u10da\u10d8\u10e1 \u10de\u10d8\u10e0\u10d5\u10d4\u10da\u10d8 \u10dc\u10d0\u10ec\u10d8\u10da\u10d8\u10e1 \u10e8\u10d4\u10e1\u10d0\u10d1\u10d0\u10db\u10d8\u10e1\u10d0\u10d3 \u10e9\u10d0\u10d8\u10d7\u10d5\u10da\u10d4\u10d1\u10d0 \u10e5. \u10d3\u10e6\u10d2-\u10e1 \u10d3\u10d0\u10e5\u10d5\u10d4\u10db\u10d3\u10d4\u10d1\u10d0\u10e0\u10d4\u10d1\u10e3\u10da\u10d8 \u10d2\u10d0\u10e0\u10d8\u10d2\u10d4\u10d1\u10d0.<\/span><\/strong><\/p>\n<p><span style=\"font-size: 16px;\">\u10d0\u10db\u10d0\u10e1\u10d7\u10d0\u10dc, \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d9\u10dd\u10d3\u10d4\u10e5\u10e1\u10d8\u10e1 174-\u10d4 \u10db\u10e3\u10ee\u10da\u10d8\u10e1 \u10db\u10d4-2 \u10dc\u10d0\u10ec\u10d8\u10da\u10d8\u10e1 \u201e\u10d0\u201c \u10e5\u10d5\u10d4\u10de\u10e3\u10dc\u10e5\u10e2\u10d8\u10e1 \u10db\u10d8\u10ee\u10d4\u10d3\u10d5\u10d8\u10d7, \u10d0\u10e6\u10dc\u10d8\u10e8\u10dc\u10e3\u10da\u10d8 \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10ec\u10d4\u10d5\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 \u10e8\u10d4\u10eb\u10d4\u10dc\u10d8\u10da \u10e1\u10d0\u10e5\u10dd\u10dc\u10d4\u10da\u10d6\u10d4\/\u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0\u10d6\u10d4 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\u10da\u10d8 \u10d0\u10dc \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d3\u10d4\u10da\u10d8 \u10d3\u10e6\u10d2-\u10d8\u10e1 \u10d7\u10d0\u10dc\u10ee\u10d0 \u10d4\u10e5\u10d5\u10d4\u10db\u10d3\u10d4\u10d1\u10d0\u10e0\u10d4\u10d1\u10d0 \u10d2\u10d0\u10db\u10dd\u10e5\u10d5\u10d8\u10d7\u10d5\u10d0\u10e1.\u00a0<\/span><\/p>\n<p>\u10db\u10d7\u10d0\u10d5\u10e0\u10dd\u10d1\u10d8\u10e1 \u10d4\u10e1 \u10e1\u10d0\u10ef\u10d0\u10e0\u10dd \u10d2\u10d0\u10d3\u10d0\u10ec\u10e7\u10d5\u10d4\u10e2\u10d8\u10da\u10d4\u10d1\u10d0 \u10d4\u10ee\u10d4\u10d1\u10d0 \u10db\u10ee\u10dd\u10da\u10dd\u10d3 \u10e4\u10d8\u10d6\u10d8\u10d9\u10e3\u10e0\u10d8 \u10de\u10d8\u10e0\u10d4\u10d1\u10d8\u10e1 \u10d9\u10e0\u10d8\u10de\u10e2\u10dd\u10d5\u10d0\u10da\u10e3\u10e2\u10d8\u10e1 \u10d3\u10d0\u10d1\u10d4\u10d2\u10d5\u10e0\u10d0\u10e1 \u10d3\u10d0 \u10d0\u10e0\u10d0 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d4\u10d1\u10e1 \u10d0\u10dc \u10e1\u10ee\u10d5\u10d0 \u10db\u10e1\u10d2\u10d0\u10d5\u10e1\u10d8 \u10e2\u10d8\u10de\u10d8\u10e1 \u10e1\u10e3\u10d1\u10d8\u10d4\u10e5\u10e2\u10d4\u10d1\u10e1 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8. \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10db\u10d7\u10d0\u10d5\u10e0\u10dd\u10d1\u10d0\u10db \u10d9\u10e0\u10d8\u10de\u10e2\u10dd\u10d5\u10d0\u10da\u10e3\u10e2\u10d8\u10e1 \u10d3\u10d0\u10d1\u10d4\u10d2\u10d5\u10e0\u10d8\u10e1 \u10e0\u10d4\u10d2\u10e3\u10da\u10d0\u10ea\u10d8\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10db\u10e3\u10e8\u10d0\u10d5\u10d4\u10d1\u10d0 2023 \u10ec\u10d4\u10da\u10e1 \u10d2\u10d0\u10db\u10dd\u10d0\u10ea\u10ee\u10d0\u10d3\u10d0.<\/p>\n<h3><span style=\"font-size: 18px;\">3. \u10d3\u10d0\u10e1\u10d9\u10d5\u10dc\u10d0<\/span><\/h3>\n<p><span style=\"text-decoration: underline; font-size: 16px;\">\u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10e1\u10d0\u10d0\u10d2\u10d4\u10dc\u10e2\u10dd\u10e1 \u10e1\u10d0\u10ef\u10d0\u10e0\u10dd \u10d2\u10d0\u10d3\u10d0\u10ec\u10e7\u10d5\u10d4\u10e2\u10d8\u10da\u10d4\u10d1\u10d8\u10d7 \u10d3\u10d0 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10d9\u10d0\u10dc\u10dd\u10dc\u10db\u10d3\u10d4\u10d1\u10da\u10dd\u10d1\u10d8\u10d7:\u00a0<\/span><\/p>\n\n\t\t<\/div>\n\t<\/div>\n<ul class=\"krth-list-icon  krth-list-69f28fd31fc74\"><li><i class=\"fa fa-check-square\"><\/i><h5>\u10d0) \u10d9\u10e0\u10d8\u10de\u10e2\u10dd\u10d0\u10e5\u10e2\u10d8\u10d5\u10d4\u10d1\u10d8\u10e1 \u10db\u10d8\u10ec\u10dd\u10d3\u10d4\u10d1\u10d0 (\u10d9\u10e0\u10d8\u10de\u10e2\u10dd\u10d0\u10e5\u10e2\u10d8\u10d5\u10d4\u10d1\u10d8\u10e1 \u10d4\u10e0\u10dd\u10d5\u10dc\u10e3\u10da \u10d0\u10dc \u10e3\u10ea\u10ee\u10dd\u10e3\u10e0 \u10d5\u10d0\u10da\u10e3\u10e2\u10d0\u10e8\u10d8 \u10d2\u10d0\u10ea\u10d5\u10da\u10d0) \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10da\u10d3\u10d4\u10d1\u10d0 \u10d3\u10e6\u10d2-\u10d8\u10e1\u10d2\u10d0\u10dc.<\/h5><\/li><li><i class=\"fa fa-check-square\"><\/i><h5>\u10d1) \u10e4\u10d8\u10d6\u10d8\u10d9\u10e3\u10e0\u10d8 \u10de\u10d8\u10e0\u10d8\u10e1 \u10db\u10d8\u10d4\u10e0 \u10d9\u10e0\u10d8\u10de\u10e2\u10dd\u10d0\u10e5\u10e2\u10d8\u10d5\u10d4\u10d1\u10d8\u10e1 \u10db\u10d8\u10ec\u10dd\u10d3\u10d4\u10d1\u10d8\u10d3\u10d0\u10dc \u10db\u10d8\u10e6\u10d4\u10d1\u10e3\u10da\u10d8 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10d0\u10da\u10d8 \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10da\u10d3\u10d4\u10d1\u10d0 \u10e1\u10d0\u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10dd \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1\u10d2\u10d0\u10dc<\/h5><\/li><li><i class=\"fa fa-check-square\"><\/i><h5>\u10d2) \u10d2\u10d0\u10db\u10dd\u10d7\u10d5\u10da\u10d8\u10d7\u10d8 \u10e1\u10d8\u10e9\u10e5\u10d0\u10e0\u10d8\u10e1 (\u10e1\u10d8\u10db\u10eb\u10da\u10d0\u10d5\u10e0\u10d8\u10e1) \u10db\u10d8\u10ec\u10dd\u10d3\u10d4\u10d1\u10d0 \u10d9\u10e0\u10d8\u10de\u10e2\u10dd\u10d5\u10d0\u10da\u10e3\u10e2\u10d8\u10e1 \u10db\u10d8\u10e1\u10d0\u10e6\u10d4\u10d1\u10d0\u10d3:<\/h5><p>\u10d2.\u10d0) \u10d0\u10e0 \u10d4\u10e5\u10d5\u10d4\u10db\u10d3\u10d4\u10d1\u10d0\u10e0\u10d4\u10d1\u10d0 \u10d3\u10e6\u10d2-\u10e1, \u10d7\u10e3 \u10d0\u10db \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d8\u10e1 \u10db\u10d8\u10db\u10e6\u10d4\u10d1\u10d8 \u10d0\u10e0\u10d8\u10e1 \u10de\u10d8\u10e0\u10d8, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d8\u10d0 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e4\u10d0\u10e0\u10d2\u10da\u10d4\u10d1\u10e1 \u10d2\u10d0\u10e0\u10d4\u10d7 \u10d0\u10dc \u10d0\u10e0 \u10d2\u10d0\u10d0\u10e9\u10dc\u10d8\u10d0 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8 \u10db\u10d0\u10e0\u10d7\u10d5\u10d8\u10e1 \u10d0\u10d3\u10d2\u10d8\u10da\u10d8 \u10d0\u10dc \u10db\u10e3\u10d3\u10db\u10d8\u10d5\u10d8 \u10d3\u10d0\u10ec\u10d4\u10e1\u10d4\u10d1\u10e3\u10da\u10d4\u10d1\u10d0 \u10db\u10d8\u10e6\u10d4\u10d1\u10e3\u10da \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0\u10e1\u10d7\u10d0\u10dc \u10e3\u10e8\u10e3\u10d0\u10da\u10dd\u10d3 \u10d3\u10d0\u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d8. \u10d2.\u10d1) \u10d4\u10e5\u10d5\u10d4\u10db\u10d3\u10d4\u10d1\u10d0\u10e0\u10d4\u10d1\u10d0 \u10d3\u10e6\u10d2-\u10e1, \u10d7\u10e3 \u10d0\u10db \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d8\u10e1 \u10db\u10d8\u10db\u10e6\u10d4\u10d1\u10d8 \u10d0\u10e0\u10d8\u10e1 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8 \u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d8 \u10de\u10d8\u10e0\u10d8 \u10d0\u10dc \u10d0\u10e5\u10d5\u10e1 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8 \u10db\u10d0\u10e0\u10d7\u10d5\u10d8\u10e1 \u10d0\u10d3\u10d2\u10d8\u10da\u10d8 \u10d0\u10dc \u10db\u10e3\u10d3\u10db\u10d8\u10d5\u10d8 \u10d3\u10d0\u10ec\u10d4\u10e1\u10d4\u10d1\u10e3\u10da\u10d4\u10d1\u10d0, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10e3\u10e8\u10e3\u10d0\u10da\u10dd\u10d3 \u10e3\u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d3\u10d4\u10d1\u10d0 \u10db\u10d8\u10e6\u10d4\u10d1\u10e3\u10da \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0\u10e1.<\/p><\/li><\/ul>\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p><span style=\"font-size: 16px;\">\u10d2\u10d0\u10e0\u10d3\u10d0 \u10d0\u10db\u10d8\u10e1\u10d0, \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d8\u10e1 \u10db\u10d8\u10db\u10ec\u10dd\u10d3\u10d4\u10d1\u10d4\u10da\u10e1 \u10e3\u10e4\u10da\u10d4\u10d1\u10d0 \u10d0\u10e5\u10d5\u10e1 \u10e9\u10d0\u10db\u10dd\u10ed\u10e0\u10d0\u10e1 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\u10da\u10d8 \u10d0\u10dc \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d3\u10d4\u10da\u10d8 \u10d3\u10e6\u10d2-\u10d8\u10e1 \u10d7\u10d0\u10dc\u10ee\u10d0 \u10d0\u10db \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10ec\u10d4\u10d5\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 \u10e8\u10d4\u10eb\u10d4\u10dc\u10d8\u10da \u10e1\u10d0\u10e5\u10dd\u10dc\u10d4\u10da\u10d6\u10d4\/\u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0\u10d6\u10d4.<\/span><\/p>\n<p><span style=\"font-size: 16px;\">\u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10d0\u10e5\u10d5\u10e1 \u10eb\u10d0\u10da\u10d8\u10d0\u10dc \u10db\u10d8\u10db\u10d6\u10d8\u10d3\u10d5\u10d4\u10da\u10d8 \u10d9\u10e0\u10d8\u10de\u10e2\u10dd\u10d5\u10d0\u10da\u10e3\u10e2\u10d8\u10e1 \u10d3\u10d0\u10d1\u10d4\u10d2\u10d5\u10e0\u10d8\u10e1 \u10e0\u10d4\u10df\u10d8\u10db\u10d8 \u10e4\u10d8\u10d6\u10d8\u10d9\u10e3\u10e0\u10d8 \u10de\u10d8\u10e0\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1. \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\u10d0 \u10e5\u10db\u10dc\u10d8\u10e1 \u10e8\u10d4\u10e6\u10d0\u10d5\u10d0\u10d7\u10d8\u10d0\u10dc \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d2\u10d0\u10e0\u10d4\u10db\u10dd\u10e1 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\u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8, \u10e8\u10d4\u10d2\u10d8\u10eb\u10da\u10d8\u10d0\u10d7 <a href=\"https:\/\/taxconsulting.ge\/ka\/\u10d3\u10d0\u10d2\u10d5\u10d8\u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d3\u10d8\u10d7\/\">\u10db\u10dd\u10d2\u10d5\u10ec\u10d4\u10e0\u10d4\u10d7<\/a> \u10d7\u10e5\u10d5\u10d4\u10dc\u10d8 \u10d9\u10d8\u10d7\u10ee\u10d5\u10d4\u10d1\u10d8 \u10d3\u10d0 \u10e9\u10d5\u10d4\u10dc \u10db\u10dd\u10d2\u10d0\u10ec\u10d5\u10d3\u10d8\u10d7 \u10d9\u10d5\u10d0\u10da\u10d8\u10e4\u10d8\u10ea\u10d8\u10e3\u10e0 \u10e0\u10e9\u10d4\u10d5\u10d4\u10d1\u10e1 \u10d7\u10e5\u10d5\u10d4\u10dc\u10d8 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10e0\u10d8\u10e1\u10d9\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10e1\u10d0\u10db\u10ea\u10d8\u10e0\u10d4\u10d1\u10da\u10d0\u10d3.<\/span><\/p>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><\/div>\n<\/section>","protected":false},"excerpt":{"rendered":"1. Introduction to Cryptocurrency Taxation in Georgia Due to the growing interest in cryptocurrencies, the Georgian tax agency has issued a public decision regarding cryptocurrency taxation and delivery of computing speed (capacity) operations in Georgia. The public decision explains: A)\u00a0 VAT taxation of the supply of crypto assets (exchange operation in national or foreign currency);[...]","protected":false},"author":1,"featured_media":3922,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[176,149,9,15],"tags":[58,59,60,61,63],"class_list":["post-3826","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-all-news","category-blog","category-investing-in-georgia","category-tax-news","tag-taxation-of-crypto-activities-in-georgia","tag-taxation-of-crypto-assets-in-georgia","tag-taxation-of-crypto-mining-in-georgia","tag-taxation-of-cryptocurrency-in-georgia","tag-taxes-applicable-to-cryptocurrency-un-georgia"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v20.8 (Yoast SEO v27.0) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Cryptocurrency Taxation - Crypto Assets in Georgia - Tax Free 0%.<\/title>\n<meta name=\"description\" content=\"All the information and important details about cryptocurrency taxation and crypto assets in Georgia. 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