{"id":11064,"date":"2025-05-10T09:12:47","date_gmt":"2025-05-10T06:12:47","guid":{"rendered":"https:\/\/www.dztecs.com\/money\/?p=11064"},"modified":"2025-05-10T09:12:47","modified_gmt":"2025-05-10T06:12:47","slug":"taxation-of-stock-options-for-foreigners-working-in-the-united-states-a-certified-public-accountants-guide","status":"publish","type":"post","link":"https:\/\/www.dztecs.com\/money\/taxation-of-stock-options-for-foreigners-working-in-the-united-states-a-certified-public-accountants-guide\/","title":{"rendered":"\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u062e\u064a\u0627\u0631\u0627\u062a \u0627\u0644\u0623\u0633\u0647\u0645 \u0644\u0644\u0623\u062c\u0627\u0646\u0628 \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0641\u064a \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629: \u062f\u0644\u064a\u0644 \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u064f\u0639\u062a\u0645\u062f","gt_translate_keys":[{"key":"rendered","format":"text"}]},"content":{"rendered":"

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 <\/p>\n

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 <\/p>\n

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 <\/p>\n

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 <\/p>\n

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 <\/p>\n

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 <\/p>\n

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\u0645\u064f\u0646\u062d \u0645\u0648\u0627\u0637\u0646 \u0623\u062c\u0646\u0628\u064a \u064a\u0639\u064a\u0634 \u0648\u064a\u0639\u0645\u0644 \u0641\u064a \u0623\u0645\u0631\u064a\u0643\u0627 10,000 \u062e\u064a\u0627\u0631 \u0623\u0633\u0647\u0645 \u063a\u064a\u0631 \u0645\u0624\u0647\u0644\u0629 (NSOs) \u0641\u064a \u064a\u0646\u0627\u064a\u0631 2022 \u0628\u0633\u0639\u0631 \u062a\u0646\u0641\u064a\u0630\u064a \u0642\u062f\u0631\u0647 10 \u062f\u0648\u0644\u0627\u0631\u0627\u062a \u0644\u0644\u0633\u0647\u0645 \u0627\u0644\u0648\u0627\u062d\u062f\u060c \u0648\u0647\u0648 \u0645\u0627 \u064a\u0637\u0627\u0628\u0642 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0633\u0648\u0642\u064a\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629 \u0644\u0644\u0623\u0633\u0647\u0645 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u0648\u0642\u062a. \u0627\u0633\u062a\u062d\u0642\u0651\u062a \u0627\u0644\u062e\u064a\u0627\u0631\u0627\u062a \u0639\u0644\u0649 \u0645\u062f\u0649 \u0623\u0631\u0628\u0639 \u0633\u0646\u0648\u0627\u062a\u061b \u0627\u0633\u062a\u062d\u0642 25\u066a \u0645\u0646\u0647\u0627 \u0641\u064a \u064a\u0646\u0627\u064a\u0631 2023 \u0648\u0627\u0633\u062a\u062d\u0642 \u0627\u0644\u0628\u0627\u0642\u064a \u0634\u0647\u0631\u064a\u064b\u0627 \u0628\u0639\u062f \u0630\u0644\u0643. \u0641\u064a \u0639\u0627\u0645 2025\u060c \u0648\u0628\u064a\u0646\u0645\u0627 \u0643\u0627\u0646\u062a \u0644\u0627 \u062a\u0632\u0627\u0644 \u0645\u0642\u064a\u0645\u0629 \u0641\u064a \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629\u060c \u0645\u0627\u0631\u0633\u062a 7,500 \u0645\u0646 \u062e\u064a\u0627\u0631\u0627\u062a\u0647\u0627 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0639\u0646\u062f\u0645\u0627 \u0643\u0627\u0646\u062a \u0642\u064a\u0645\u0629 \u0627\u0644\u0623\u0633\u0647\u0645 30 \u062f\u0648\u0644\u0627\u0631\u064b\u0627. \u0646\u062a\u062c \u0639\u0646 \u0630\u0644\u0643 \u0641\u0631\u0642 \u0642\u062f\u0631\u0647 150,000 \u062f\u0648\u0644\u0627\u0631 \u0628\u064a\u0646 \u0627\u0644\u0633\u0639\u0631 \u0627\u0644\u0630\u064a \u0643\u0627\u0646\u062a \u062a\u062a\u062f\u0627\u0648\u0644 \u0628\u0647 \u0627\u0644\u0623\u0633\u0647\u0645 \u0641\u064a \u0648\u0642\u062a \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0629 \u0648\u0627\u0644\u0633\u0639\u0631 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a (7,500 \u00d7 30 \u062f\u0648\u0644\u0627\u0631\u064b\u0627 = 225,000 \u062f\u0648\u0644\u0627\u0631\u064b\u0627 \u0646\u0627\u0642\u0635 7,500 \u00d7 10 \u062f\u0648\u0644\u0627\u0631\u0627\u062a = 75,000 \u062f\u0648\u0644\u0627\u0631\u064b\u0627). \u064a\u064f\u0639\u0627\u0645\u0644 \u0647\u0630\u0627 \u0627\u0644\u0645\u0628\u0644\u063a \u0643\u062f\u062e\u0644 \u062a\u0639\u0648\u064a\u0636 \u0639\u0627\u062f\u064a \u0633\u062a\u062f\u0641\u0639 \u0639\u0644\u064a\u0647 \u0636\u0631\u064a\u0628\u0629 \u0623\u0645\u0631\u064a\u0643\u064a\u0629 \u0628\u0645\u0639\u062f\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0647\u0627\u0645\u0634\u064a.<\/p>\n

\u0641\u064a \u0648\u0642\u062a \u0644\u0627\u062d\u0642 \u0645\u0646 \u0630\u0644\u0643 \u0627\u0644\u0639\u0627\u0645\u060c \u0627\u0641\u062a\u0631\u0636 \u0623\u0646\u0647\u0627 \u063a\u0627\u062f\u0631\u062a \u0623\u0645\u0631\u064a\u0643\u0627 \u0648\u0623\u0635\u0628\u062d\u062a \u0623\u062c\u0646\u0628\u064a\u0629 \u063a\u064a\u0631 \u0645\u0642\u064a\u0645\u0629 (NRA). \u0641\u064a \u0639\u0627\u0645 2026\u060c \u0627\u0641\u062a\u0631\u0636 \u0623\u0646\u0647\u0627 \u0645\u0627\u0631\u0633\u062a \u062e\u064a\u0627\u0631\u0627\u062a\u0647\u0627 \u0627\u0644\u0645\u062a\u0628\u0642\u064a\u0629 \u0627\u0644\u0628\u0627\u0644\u063a\u0629 2,500 \u062e\u064a\u0627\u0631 \u0641\u064a \u0648\u0642\u062a \u0627\u0631\u062a\u0641\u0639\u062a \u0641\u064a\u0647 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0633\u0648\u0642\u064a\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629 \u0625\u0644\u0649 35 \u062f\u0648\u0644\u0627\u0631\u064b\u0627 \u0644\u0644\u0633\u0647\u0645 \u0627\u0644\u0648\u0627\u062d\u062f. \u0628\u0645\u0648\u062c\u0628 \u0642\u0627\u0639\u062f\u0629 \u0627\u0644\u0645\u0635\u062f\u0631 “\u0645\u0646 \u0627\u0644\u0645\u0646\u062d\u0629 \u0625\u0644\u0649 \u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642”\u060c \u064a\u0638\u0644 \u0627\u0644\u062c\u0632\u0621 \u0645\u0646 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0645\u0646\u0633\u0648\u0628 \u0625\u0644\u0649 \u062e\u062f\u0645\u0627\u062a\u0647\u0627 \u0627\u0644\u062a\u064a \u062a\u0645 \u062a\u0642\u062f\u064a\u0645\u0647\u0627 \u0623\u062b\u0646\u0627\u0621 \u0648\u062c\u0648\u062f\u0647\u0627 \u0641\u064a \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u062e\u0627\u0636\u0639\u064b\u0627 \u0644\u0644\u0636\u0631\u064a\u0628\u0629. \u0625\u0630\u0627 \u062d\u062f\u062b \u0646\u0635\u0641 \u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642 \u062e\u0644\u0627\u0644 \u0623\u062f\u0627\u0626\u0647\u0627 \u0644\u0644\u062e\u062f\u0645\u0627\u062a \u0641\u064a \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629\u060c \u0641\u0633\u064a\u062a\u0645 \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u0646\u0635\u0641 \u0627\u0644\u0645\u0643\u0633\u0628 \u0627\u0644\u0628\u0627\u0644\u063a 62,500 \u062f\u0648\u0644\u0627\u0631\u064b\u0627 \u0643\u062a\u0639\u0648\u064a\u0636 \u0645\u0635\u062f\u0631\u0647 \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629. \u0628\u0635\u0641\u062a\u0647\u0627 \u0623\u062c\u0646\u0628\u064a\u0629 \u063a\u064a\u0631 \u0645\u0642\u064a\u0645\u0629\u060c \u0633\u062a\u062e\u0636\u0639 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0642\u062a\u0637\u0627\u0639 \u0628\u0646\u0633\u0628\u0629 30\u066a \u0639\u0644\u0649 \u0647\u0630\u0627 \u0627\u0644\u062c\u0632\u0621\u060c \u0645\u0627 \u0644\u0645 \u062a\u0646\u0637\u0628\u0642 \u0645\u0639\u0627\u0647\u062f\u0629 \u0636\u0631\u064a\u0628\u064a\u0629 \u0644\u062e\u0641\u0636\u0647\u0627.<\/p>\n

\u0645\u0646 \u062e\u0644\u0627\u0644 \u0645\u0645\u0627\u0631\u0633\u0629 \u062e\u064a\u0627\u0631\u0627\u062a\u0647\u0627 \u0627\u0644\u0645\u062a\u0628\u0642\u064a\u0629 \u0628\u0639\u062f \u0623\u0646 \u0623\u0635\u0628\u062d\u062a \u0623\u062c\u0646\u0628\u064a\u0629 \u063a\u064a\u0631 \u0645\u0642\u064a\u0645\u0629\u060c \u062a\u062c\u0646\u0628\u062a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629 \u0639\u0644\u0649 \u062c\u0632\u0621 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0645\u0631\u062a\u0628\u0637 \u0628\u062e\u062f\u0645\u062a\u0647\u0627 \u063a\u064a\u0631 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629. \u064a\u0646\u062a\u062c \u0639\u0646 \u0647\u0630\u0627 \u062a\u0648\u0641\u064a\u0631 \u0636\u0631\u064a\u0628\u064a \u0643\u0628\u064a\u0631 \u0644\u0645 \u064a\u0643\u0646 \u0645\u062a\u0627\u062d\u064b\u0627 \u0644\u0648 \u0645\u0627\u0631\u0633\u062a \u0643\u0644 \u0634\u064a\u0621 \u0623\u062b\u0646\u0627\u0621 \u0625\u0642\u0627\u0645\u062a\u0647\u0627 \u0641\u064a \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629. *\u0645\u0644\u0627\u062d\u0638\u0629: \u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u060c \u0645\u062b\u0644 \u0647\u0630\u0627 \u0627\u0644\u0645\u062b\u0627\u0644\u060c \u0636\u0631\u0648\u0631\u064a \u0644\u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0628\u0634\u0643\u0644 \u0642\u0627\u0646\u0648\u0646\u064a.*<\/p>\n

 <\/p>\n

\u0627\u0644\u062e\u064a\u0627\u0631\u0627\u062a \u0627\u0644\u0623\u0633\u0647\u0645 \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629: \u062f\u0644\u064a\u0644 \u0634\u0627\u0645\u0644<\/h2>\n

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 <\/p>\n

\u0627\u0644\u062a\u0639\u0642\u064a\u062f\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0641\u064a \u0642\u0648\u0627\u0646\u064a\u0646 \u062e\u064a\u0627\u0631\u0627\u062a \u0627\u0644\u0623\u0633\u0647\u0645 \u0644\u0644\u0645\u063a\u062a\u0631\u0628\u064a\u0646<\/h2>\n

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\u062a\u062d\u062a\u0641\u0638 \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0628\u062d\u0642\u0648\u0642\u0647\u0627 \u0641\u064a \u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0645\u062a\u0623\u062a\u064a \u0645\u0646 \u0627\u0644\u0639\u0645\u0644 \u0641\u064a \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629\u060c \u062d\u062a\u0649 \u0628\u0639\u062f \u0645\u063a\u0627\u062f\u0631\u0629 \u0627\u0644\u0634\u062e\u0635 \u0644\u0623\u0645\u0631\u064a\u0643\u0627 \u0648\u0623\u0635\u0628\u062d \u0645\u0642\u064a\u0645\u064b\u0627 \u0623\u062c\u0646\u0628\u064a\u064b\u0627 \u063a\u064a\u0631 \u062d\u0627\u0635\u0644 \u0639\u0644\u0649 \u0627\u0644\u062c\u0646\u0633\u064a\u0629 (NRA). \u0625\u0646 \u0645\u062c\u0631\u062f \u0645\u063a\u0627\u062f\u0631\u0629 \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0644\u0627 \u064a\u0645\u062d\u0648 \u0627\u0644\u0645\u0634\u0643\u0644\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629. \u0644\u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0625\u0644\u0649 \u0627\u0644\u062d\u062f \u0627\u0644\u0623\u062f\u0646\u0649\u060c \u064a\u062c\u0628 \u0639\u0644\u0649 \u062f\u0627\u0641\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u0647\u0645 \u0643\u064a\u0641\u064a\u0629 \u062a\u062d\u062f\u064a\u062f \u0645\u0635\u062f\u0631 \u062f\u062e\u0644 \u062e\u064a\u0627\u0631\u0627\u062a \u0627\u0644\u0623\u0633\u0647\u0645 \u0641\u064a \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629\u060c \u0648\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0645\u062d\u062a\u0645\u0644\u0629\u060c \u0648\u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0623\u064a \u0623\u062d\u0643\u0627\u0645 \u0645\u0639\u0627\u0647\u062f\u0629 \u0636\u0631\u064a\u0628\u064a\u0629 \u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062a\u0637\u0628\u064a\u0642. *\u062a\u0639\u062a\u0628\u0631 \u0627\u062a\u0641\u0627\u0642\u064a\u0627\u062a \u062a\u062c\u0646\u0628 \u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0623\u062f\u0627\u0629 \u062d\u064a\u0648\u064a\u0629 \u0641\u064a \u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0644\u0644\u0645\u063a\u062a\u0631\u0628\u064a\u0646.*<\/p>\n

\u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0633\u0644\u064a\u0645\u060c \u0645\u062b\u0644 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0627\u062a \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0623\u062c\u0646\u0628\u064a \u0648\u0645\u0632\u0627\u064a\u0627 \u0627\u0644\u0645\u0639\u0627\u0647\u062f\u0629\u060c \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0633\u0627\u0639\u062f \u0641\u064a \u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u0623\u0639\u0628\u0627\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u062a\u062c\u0646\u0628 \u0645\u0634\u0627\u0643\u0644 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644. \u0646\u0638\u0631\u064b\u0627 \u0644\u0644\u062a\u0639\u0642\u064a\u062f\u060c \u064a\u062c\u0628 \u0627\u0633\u062a\u0634\u0627\u0631\u0629 \u0645\u062a\u062e\u0635\u0635 \u0636\u0631\u0627\u0626\u0628 \u0623\u0645\u0631\u064a\u0643\u064a \u0645\u062a\u0645\u0631\u0633. *\u063a\u0627\u0644\u0628\u064b\u0627 \u0645\u0627 \u064a\u0643\u0648\u0646 \u0641\u0647\u0645 \u0627\u0644\u062a\u0648\u0642\u064a\u062a \u0627\u0644\u0645\u0646\u0627\u0633\u0628 \u0644\u0645\u0645\u0627\u0631\u0633\u0629 \u062e\u064a\u0627\u0631\u0627\u062a \u0627\u0644\u0623\u0633\u0647\u0645 \u0623\u0645\u0631\u064b\u0627 \u0628\u0627\u0644\u063a \u0627\u0644\u0623\u0647\u0645\u064a\u0629.*<\/p>\n

\u0627\u0628\u0642 \u0639\u0644\u0649 \u0627\u0637\u0644\u0627\u0639 \u062f\u0627\u0626\u0645 \u0628\u0623\u0645\u0648\u0631 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u062c\u0645\u064a\u0639 \u0623\u0646\u062d\u0627\u0621 \u0627\u0644\u0639\u0627\u0644\u0645.<\/p>\n

\u064a\u0645\u0643\u0646\u0643\u0645 \u0627\u0644\u062a\u0648\u0627\u0635\u0644 \u0645\u0639\u064a \u0639\u0628\u0631 \u0627\u0644\u0628\u0631\u064a\u062f \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a vljeker@us-taxes.org<\/p>\n

\u0644\u0627 \u062a\u0648\u062c\u062f \u0639\u0644\u0627\u0642\u0629 \u0628\u064a\u0646 \u0627\u0644\u0645\u062d\u0627\u0645\u064a \u0648\u0627\u0644\u0645\u0648\u0643\u0644 \u0623\u0648 \u0627\u0633\u062a\u0634\u0627\u0631\u0629 \u0642\u0627\u0646\u0648\u0646\u064a\u0629.<\/p>\n

\u0647\u0630\u0627 \u0627\u0644\u062a\u0648\u0627\u0635\u0644 \u0645\u062e\u0635\u0635 \u0644\u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u0625\u0639\u0644\u0627\u0645\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0641\u0642\u0637. \u0644\u0627 \u064a\u064f\u0642\u0635\u062f \u0628\u0647 \u0623\u0646 \u064a\u0634\u0643\u0644 \u0646\u0635\u064a\u062d\u0629 \u0636\u0631\u064a\u0628\u064a\u0629 \u0623\u0648 \u0645\u0633\u0627\u0631 \u0639\u0645\u0644 \u0645\u0648\u0635\u0649 \u0628\u0647. \u064a\u062c\u0628 \u0627\u0644\u062a\u0645\u0627\u0633 \u0645\u0634\u0648\u0631\u0629 \u0636\u0631\u064a\u0628\u064a\u0629 \u0645\u0647\u0646\u064a\u0629 \u062d\u064a\u062b \u0623\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0648\u0627\u0631\u062f\u0629 \u0647\u0646\u0627 \u0644\u064a\u0633\u062a \u0645\u062e\u0635\u0635\u0629\u060c \u0648\u0644\u0627 \u064a\u0646\u0628\u063a\u064a \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0639\u0644\u064a\u0647\u0627 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0642\u0627\u0631\u0626 \u0641\u064a \u0627\u062a\u062e\u0627\u0630 \u0642\u0631\u0627\u0631.<\/p>\n

 <\/p>\n","protected":false,"gt_translate_keys":[{"key":"rendered","format":"html"}]},"excerpt":{"rendered":"

\u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0643\u0648\u0646 \u062e\u064a\u0627\u0631\u0627\u062a \u0627\u0644\u0623\u0633\u0647\u0645 \u0634\u0643\u0644\u0627\u064b \u0645\u0631\u0628\u062d\u064b\u0627 \u0645\u0646 \u0627\u0644\u062a\u0639\u0648\u064a\u0636\u0627\u062a\u060c \u0648\u0644\u0643\u0646 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0623\u062c\u0627\u0646\u0628 \u0627\u0644\u0630\u064a\u0646 \u064a\u0639\u0645\u0644\u0648\u0646 \u0641\u064a \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629\u060c \u0641\u0625\u0646\u0647\u0627 \u062a\u0645\u062b\u0644 \u062a\u062d\u062f\u064a\u0627\u062a \u0636\u0631\u064a\u0628\u064a\u0629 \u0641\u0631\u064a\u062f\u0629. \u062a\u062d\u062a\u0641\u0638 \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0628\u062d\u0642\u0648\u0642\u0647\u0627 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0645\u0633\u062a\u0645\u062f \u0645\u0646 \u0627\u0644\u0639\u0645\u0644 \u0641\u064a \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629\u060c \u062d\u062a\u0649 \u0628\u0639\u062f \u0623\u0646 \u064a\u0635\u0628\u062d \u0627\u0644\u0634\u062e\u0635 \u0623\u062c\u0646\u0628\u064a\u064b\u0627 \u063a\u064a\u0631 \u0645\u0642\u064a\u0645 (NRA). \u0625\u0646 \u0641\u0647\u0645 \u0643\u064a\u0641\u064a\u0629 \u062a\u062d\u062f\u064a\u062f \u0645\u0635\u062f\u0631 \u062f\u062e\u0644 \u062e\u064a\u0627\u0631\u0627\u062a \u0627\u0644\u0623\u0633\u0647\u0645 \u0641\u064a \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629\u060c …<\/p>\n","protected":false,"gt_translate_keys":[{"key":"rendered","format":"html"}]},"author":4,"featured_media":11177,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[108,103],"tags":[],"class_list":["post-11064","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","category-money"],"yoast_head":"\n\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u062e\u064a\u0627\u0631\u0627\u062a \u0627\u0644\u0623\u0633\u0647\u0645 \u0644\u0644\u0623\u062c\u0627\u0646\u0628 \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0641\u064a \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629: \u062f\u0644\u064a\u0644 \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u064f\u0639\u062a\u0645\u062f<\/title>\n<meta name=\"description\" content=\"\u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0643\u0648\u0646 \u062e\u064a\u0627\u0631\u0627\u062a \u0627\u0644\u0623\u0633\u0647\u0645 \u0634\u0643\u0644\u0627\u064b \u0645\u0631\u0628\u062d\u064b\u0627 \u0645\u0646 \u0627\u0644\u062a\u0639\u0648\u064a\u0636\u0627\u062a\u060c \u0648\u0644\u0643\u0646 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0623\u062c\u0627\u0646\u0628 \u0627\u0644\u0630\u064a\u0646 \u064a\u0639\u0645\u0644\u0648\u0646 \u0641\u064a \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629\u060c \u0641\u0625\u0646\u0647\u0627 \u062a\u0645\u062b\u0644 \u062a\u062d\u062f\u064a\u0627\u062a \u0636\u0631\u064a\u0628\u064a\u0629 \u0641\u0631\u064a\u062f\u0629. \u062a\u062d\u062a\u0641\u0638\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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