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alt=\"\u062f\u0648\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0644\u0644\u0623\u0639\u0645\u0627\u0644\" srcset=\"https:\/\/bpcpasa.com\/wp-content\/uploads\/2024\/10\/\u0623\u062e\u0644\u0627\u0642\u064a\u0627\u062a-\u0645\u0647\u0646\u0629-\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629.jpg 640w, https:\/\/bpcpasa.com\/wp-content\/uploads\/2024\/10\/\u0623\u062e\u0644\u0627\u0642\u064a\u0627\u062a-\u0645\u0647\u0646\u0629-\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629-300x200.jpg 300w, https:\/\/bpcpasa.com\/wp-content\/uploads\/2024\/10\/\u0623\u062e\u0644\u0627\u0642\u064a\u0627\u062a-\u0645\u0647\u0646\u0629-\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629-18x12.jpg 18w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/>\r\n<figcaption class=\"wp-element-caption\">\u062f\u0648\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a 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https:\/\/bpcpasa.com\/wp-content\/uploads\/2024\/10\/\u0645\u062d\u0627\u0633\u0628-\u0642\u0627\u0646\u0648\u0646\u064a-\u0645\u0639\u062a\u0645\u062f-scaled-1-768x384.jpg 768w, https:\/\/bpcpasa.com\/wp-content\/uploads\/2024\/10\/\u0645\u062d\u0627\u0633\u0628-\u0642\u0627\u0646\u0648\u0646\u064a-\u0645\u0639\u062a\u0645\u062f-scaled-1-1536x768.jpg 1536w, https:\/\/bpcpasa.com\/wp-content\/uploads\/2024\/10\/\u0645\u062d\u0627\u0633\u0628-\u0642\u0627\u0646\u0648\u0646\u064a-\u0645\u0639\u062a\u0645\u062f-scaled-1-2048x1024.jpg 2048w, https:\/\/bpcpasa.com\/wp-content\/uploads\/2024\/10\/\u0645\u062d\u0627\u0633\u0628-\u0642\u0627\u0646\u0648\u0646\u064a-\u0645\u0639\u062a\u0645\u062f-scaled-1-18x9.jpg 18w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\r\n<figcaption class=\"wp-element-caption\">\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0644\u0642\u0648\u0627\u0646\u064a\u0646 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\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 (IFRS) \u0623\u0648 \u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0642\u0628\u0648\u0644\u0629 \u0639\u0645\u0648\u0645\u064b\u0627 (GAAP). \u064a\u062a\u0637\u0644\u0628 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0647\u0630\u0647 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0645\u0631\u0627\u0642\u0628\u0629 \u062f\u0642\u064a\u0642\u0629 \u0644\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u062a\u0623\u0643\u062f \u0645\u0646 \u0623\u0646\u0647\u0627 \u062a\u0639\u0643\u0633 \u0627\u0644\u0648\u0636\u0639 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0634\u0631\u0643\u0629 \u0628\u062f\u0642\u0629.<\/p>\r\n\r\n\r\n\r\n<p><strong>2. \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0644\u0648\u0627\u0626\u062d \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629<\/strong><br \/>\u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u064a\u0639\u062f \u062c\u0632\u0621\u064b\u0627 \u062d\u0627\u0633\u0645\u064b\u0627 \u0645\u0646 \u062f\u0648\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a. \u064a\u0636\u0645\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0635\u062d\u064a\u062d\u0629 \u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u0645\u0646\u0627\u0633\u0628 \u0648\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u062c\u0645\u064a\u0639 \u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0633\u0627\u0631\u064a\u0629. \u0625\u0630\u0627 \u062a\u0645 \u062a\u062c\u0627\u0647\u0644 \u0647\u0630\u0627 \u0627\u0644\u062c\u0627\u0646\u0628\u060c \u0642\u062f \u062a\u062a\u0639\u0631\u0636 \u0627\u0644\u0634\u0631\u0643\u0629 \u0644\u063a\u0631\u0627\u0645\u0627\u062a \u0648\u0639\u0642\u0648\u0628\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u062a\u0624\u062b\u0631 \u0639\u0644\u0649 \u0627\u0633\u062a\u0642\u0631\u0627\u0631\u0647\u0627. \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0630\u0644\u0643\u060c \u064a\u0639\u0645\u0644 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0639\u0644\u0649 \u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0644\u0648\u0627\u0626\u062d \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u0627\u0644\u0623\u062e\u0631\u0649\u060c \u0645\u062b\u0644 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srcset=\"https:\/\/bpcpasa.com\/wp-content\/uploads\/2024\/10\/\u0627\u0644\u0645\u062d\u0627\u0633\u0628-\u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a.jpg 1024w, https:\/\/bpcpasa.com\/wp-content\/uploads\/2024\/10\/\u0627\u0644\u0645\u062d\u0627\u0633\u0628-\u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a-300x200.jpg 300w, https:\/\/bpcpasa.com\/wp-content\/uploads\/2024\/10\/\u0627\u0644\u0645\u062d\u0627\u0633\u0628-\u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a-768x513.jpg 768w, https:\/\/bpcpasa.com\/wp-content\/uploads\/2024\/10\/\u0627\u0644\u0645\u062d\u0627\u0633\u0628-\u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a-18x12.jpg 18w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\r\n<figcaption class=\"wp-element-caption\">\u062f\u0639\u0645 \u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629<\/figcaption>\r\n<\/figure>\r\n\r\n\r\n\r\n<h3 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\u0627\u0644\u0634\u0631\u0643\u0629 \u0625\u0644\u0649 \u0625\u0639\u0627\u062f\u0629 \u0647\u064a\u0643\u0644\u0629 \u0639\u0645\u0644\u064a\u0627\u062a\u0647\u0627 \u0623\u0648 \u0623\u0642\u0633\u0627\u0645\u0647\u0627 \u0644\u062a\u062d\u0642\u064a\u0642 \u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u0643\u0641\u0627\u0621\u0629 \u0623\u0648 \u0644\u062a\u062e\u0641\u064a\u0641 \u0627\u0644\u0623\u0639\u0628\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u064a\u0642\u0648\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0628\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0648\u0636\u0639 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0634\u0631\u0643\u0629 \u0648\u062a\u0642\u062f\u064a\u0645 \u0631\u0624\u0649 \u062f\u0642\u064a\u0642\u0629 \u062d\u0648\u0644 \u0627\u0644\u0645\u062c\u0627\u0644\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062d\u062a\u0627\u062c \u0625\u0644\u0649 \u062a\u063a\u064a\u064a\u0631 \u0623\u0648 \u0625\u0639\u0627\u062f\u0629 \u062a\u0648\u0632\u064a\u0639. \u0647\u0630\u0627 \u064a\u0634\u0645\u0644 \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0639\u0648\u0627\u0626\u062f \u0648\u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0648\u062a\u062d\u062f\u064a\u062f \u0643\u064a\u0641\u064a\u0629 \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0639\u0627\u0645.<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" class=\"wp-image-2182\" src=\"https:\/\/bpcpasa.com\/wp-content\/uploads\/2024\/10\/accounting-services-1024x683-1.jpg\" alt=\"\u062a\u0623\u062b\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0639\u0644\u0649 \u0627\u0644\u0646\u0645\u0648 \u0637\u0648\u064a\u0644 \u0627\u0644\u0623\u0645\u062f\" srcset=\"https:\/\/bpcpasa.com\/wp-content\/uploads\/2024\/10\/accounting-services-1024x683-1.jpg 1024w, https:\/\/bpcpasa.com\/wp-content\/uploads\/2024\/10\/accounting-services-1024x683-1-300x200.jpg 300w, https:\/\/bpcpasa.com\/wp-content\/uploads\/2024\/10\/accounting-services-1024x683-1-768x512.jpg 768w, https:\/\/bpcpasa.com\/wp-content\/uploads\/2024\/10\/accounting-services-1024x683-1-18x12.jpg 18w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\r\n<figcaption class=\"wp-element-caption\">\u062a\u0623\u062b\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0639\u0644\u0649 \u0627\u0644\u0646\u0645\u0648 \u0637\u0648\u064a\u0644 \u0627\u0644\u0623\u0645\u062f<\/figcaption>\r\n<\/figure>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\">\u062a\u0623\u062b\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0639\u0644\u0649 \u0627\u0644\u0646\u0645\u0648 \u0637\u0648\u064a\u0644 \u0627\u0644\u0623\u0645\u062f<\/h2>\r\n\r\n\r\n\r\n<p>\u062f\u0648\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0644\u0627 \u064a\u062a\u0648\u0642\u0641 \u0639\u0646\u062f \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062d\u0627\u0644\u064a\u060c \u0628\u0644 \u064a\u0645\u062a\u062f \u0625\u0644\u0649 \u062a\u0639\u0632\u064a\u0632 \u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0648\u0646\u0645\u0648 \u0627\u0644\u0634\u0631\u0643\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u062f\u0649 \u0627\u0644\u0628\u0639\u064a\u062f. \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0642\u062f\u064a\u0645 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0645\u062d\u0643\u0645\u0629\u060c \u064a\u0633\u0627\u0639\u062f \u0627\u0644\u0645\u062d\u0627\u0633\u0628 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\u0627\u0644\u0634\u0631\u0643\u0629 \u0646\u062d\u0648 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0627\u062a \u0646\u0645\u0648 \u0645\u062a\u0648\u0627\u0632\u0646\u0629 \u0648\u0645\u0633\u062a\u062f\u0627\u0645\u0629.<\/p>\r\n\r\n\r\n\r\n<p><strong>2. \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u0648\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0633\u064a\u0648\u0644\u0629<\/strong><br \/>\u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u0627\u0644\u0633\u064a\u0648\u0644\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0647\u0648 \u0623\u062d\u062f \u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a \u0627\u0644\u0643\u0628\u0631\u0649 \u0627\u0644\u062a\u064a \u062a\u0648\u0627\u062c\u0647 \u0627\u0644\u0634\u0631\u0643\u0627\u062a. \u064a\u0642\u0648\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a <a href=\"https:\/\/bpcpasa.com\/%d8%a7%d9%84%d9%85%d8%af%d9%88%d9%86%d8%a9\/%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%aa%d8%ad%d9%84%d9%8a%d9%84-%d8%a7%d9%84%d8%aa%d8%af%d9%81%d9%82%d8%a7%d8%aa-%d8%a7%d9%84%d9%86%d9%82%d8%af%d9%8a%d8%a9-%d9%85%d9%81%d8%aa%d8%a7%d8%ad-%d8%a7\/\">\u0628\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0629<\/a>\u060c \u0645\u0645\u0627 \u064a\u0636\u0645\u0646 \u062a\u0648\u0641\u0631 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0644\u0627\u0632\u0645\u0629 \u0644\u062a\u0644\u0628\u064a\u0629 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629. \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0633\u064a\u0648\u0644\u0629 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class=\"wp-image-2173\" src=\"https:\/\/bpcpasa.com\/wp-content\/uploads\/2024\/10\/16711939717790.jpg\" alt=\"\u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644 \u0648\u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0648\u0627\u062c\u0647 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0641\u064a \u0639\u0635\u0631 \u0627\u0644\u062a\u062d\u0648\u0644 \u0627\u0644\u0631\u0642\u0645\u064a\" srcset=\"https:\/\/bpcpasa.com\/wp-content\/uploads\/2024\/10\/16711939717790.jpg 1024w, https:\/\/bpcpasa.com\/wp-content\/uploads\/2024\/10\/16711939717790-300x200.jpg 300w, https:\/\/bpcpasa.com\/wp-content\/uploads\/2024\/10\/16711939717790-768x512.jpg 768w, https:\/\/bpcpasa.com\/wp-content\/uploads\/2024\/10\/16711939717790-18x12.jpg 18w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\r\n<figcaption class=\"wp-element-caption\">\u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644 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\u0646\u0646\u062a\u0642\u0644 \u0625\u0644\u0649 \u062c\u0632\u0621 \u0644\u0627 \u064a\u0642\u0644 \u0623\u0647\u0645\u064a\u0629 \u0648\u0647\u0648 \u062a\u0623\u062b\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u0644 \u0627\u0644\u0631\u0642\u0645\u064a \u0648\u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u062d\u062f\u064a\u062b\u0629 \u0639\u0644\u0649 \u0645\u0647\u0646\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a. \u064a\u0639\u064a\u0634 \u0627\u0644\u0639\u0627\u0644\u0645 \u0627\u0644\u064a\u0648\u0645 \u0641\u064a \u0639\u0635\u0631 \u0631\u0642\u0645\u064a \u0645\u062a\u0633\u0627\u0631\u0639 \u0627\u0644\u062a\u0637\u0648\u0631\u060c \u062d\u064a\u062b \u062a\u0644\u0639\u0628 \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u062f\u0648\u0631\u064b\u0627 \u0645\u062a\u0632\u0627\u064a\u062f\u064b\u0627 \u0641\u064a \u0625\u0639\u0627\u062f\u0629 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\u0627\u0644\u0627\u0635\u0637\u0646\u0627\u0639\u064a\u060c \u0648\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0636\u062e\u0645\u0629 (Big Data) \u0647\u064a \u0623\u0645\u062b\u0644\u0629 \u0639\u0644\u0649 \u062a\u0642\u0646\u064a\u0627\u062a \u062d\u062f\u064a\u062b\u0629 \u062a\u064f\u0633\u062a\u062e\u062f\u0645 \u0627\u0644\u064a\u0648\u0645 \u0644\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0643\u0641\u0627\u0621\u0629 \u0648\u0627\u0644\u062f\u0642\u0629 \u0641\u064a \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629.<\/p>\r\n\r\n\r\n\r\n<p><strong>1. \u0623\u062a\u0645\u062a\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629<\/strong><br \/>\u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0631\u0642\u0645\u064a\u0629 \u0623\u0635\u0628\u062d\u062a \u0642\u0627\u062f\u0631\u0629 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href=\"https:\/\/www.my.gov.sa\/wps\/portal\/snp\/aboutksa\/digitaltransformation\/dtcontentdetails\/legal-and-regulatory-framework\/2-2\/!ut\/p\/z1\/jZFdT4MwFIZ_ixdclp7ytcU7hsnmBjIiU-yNKVoKESjpOsn89TbbbkyUee568rzN-7SY4gLTnn02gulG9qw15xcavC4hCYnrwXbpExcCz03SzMkJ5AQ_n4D1du6REEiauv4CsiiZpeHjEwHwMf1PHv6YEK7l19cAY-CoJEoEpgPTNWr6SuKi5YK1iPXvSHFxaJmW6ogqxTo-SvWBCwc5phqdvDyeXYBNFsNq4Rn7BxJAluV3UbzZOab_BZh6nhMw4W8ERSvL81-EfenOjYniFVdc2Qdl1rXWw_7WAgvGcbSFlKLl9pvsLPgtUsu9xsVPEg_drviKV9DcI1oex5tvQAOxKg!!\/dz\/d5\/L0lDUmlTUSEhL3dHa0FKRnNBLzROV3FpQSEhL2Fy\/\">\u0623\u0646\u0638\u0645\u0629 \u0648\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0648\u0627\u0644\u0623\u0645\u0646 \u0627\u0644\u0633\u064a\u0628\u0631\u0627\u0646\u064a <\/a>\u0627\u0644\u062a\u064a \u062a\u0624\u062b\u0631 \u0639\u0644\u0649 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0633\u062a\u062e\u062f\u0627\u0645 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https:\/\/bpcpasa.com\/wp-content\/uploads\/2024\/10\/\u0627\u0644\u0645\u062d\u0627\u0633\u0628-18x12.jpg 18w\" sizes=\"(max-width: 725px) 100vw, 725px\" \/>\r\n<figcaption class=\"wp-element-caption\">\u0643\u064a\u0641 \u064a\u0645\u0643\u0646 \u0644\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0627\u0644\u062a\u0643\u064a\u0641 \u0645\u0639 \u0627\u0644\u062a\u062d\u0648\u0644 \u0627\u0644\u0631\u0642\u0645\u064a\u061f<\/figcaption>\r\n<\/figure>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">\u0643\u064a\u0641 \u064a\u0645\u0643\u0646 \u0644\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0627\u0644\u062a\u0643\u064a\u0641 \u0645\u0639 \u0627\u0644\u062a\u062d\u0648\u0644 \u0627\u0644\u0631\u0642\u0645\u064a\u061f<\/h3>\r\n\r\n\r\n\r\n<p>\u0644\u0644\u062a\u063a\u0644\u0628 \u0639\u0644\u0649 \u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0641\u0631\u0636\u0647\u0627 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