{"id":3787,"date":"2025-10-18T14:10:27","date_gmt":"2025-10-18T14:10:27","guid":{"rendered":"https:\/\/sandhimyanmar.org\/mm\/?p=3787"},"modified":"2025-10-18T14:10:31","modified_gmt":"2025-10-18T14:10:31","slug":"%e1%80%a1%e1%80%96%e1%80%bd%e1%80%b2%e1%80%b7%e1%80%a1%e1%80%85%e1%80%8a%e1%80%ba%e1%80%b8%e1%81%8f%e1%80%84%e1%80%bd%e1%80%b1%e1%80%80%e1%80%bc%e1%80%b1%e1%80%b8%e1%80%a1%e1%80%9b%e1%80%84%e1%80%ba","status":"publish","type":"post","link":"https:\/\/sandhimyanmar.org\/mm\/2025\/10\/18\/%e1%80%a1%e1%80%96%e1%80%bd%e1%80%b2%e1%80%b7%e1%80%a1%e1%80%85%e1%80%8a%e1%80%ba%e1%80%b8%e1%81%8f%e1%80%84%e1%80%bd%e1%80%b1%e1%80%80%e1%80%bc%e1%80%b1%e1%80%b8%e1%80%a1%e1%80%9b%e1%80%84%e1%80%ba\/","title":{"rendered":"\u1021\u1016\u103d\u1032\u1037\u1021\u1005\u100a\u103a\u1038\u104f\u1004\u103d\u1031\u1000\u103c\u1031\u1038\u1021\u101b\u1004\u103a\u1038\u1021\u1019\u103c\u1005\u103a\u1019\u103b\u102c\u1038 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\u1006\u1031\u102c\u1004\u103a\u101b\u103d\u1000\u103a\u101b\u1015\u102b\u1019\u100a\u103a\u104b&nbsp;<\/p>\n\n\n\n<p>\u2022&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\u1004\u103d\u1031\u1000\u103c\u1031\u1038\u1015\u1036\u1037\u1015\u102d\u102f\u1038\u1019\u100a\u1037\u103a\u1021\u1016\u103d\u1032\u1037\u1021\u1005\u100a\u103a\u1038\u1019\u103b\u102c\u1038\/\u1021\u1005\u102f\u101b\u103e\u101a\u103a\u101a\u102c\u101b\u103e\u1004\u103a\u1019\u103b\u102c\u1038\/\u101b\u1004\u103a\u1038\u1014\u103e\u102e\u1038\u1019\u103c\u103e\u102f\u1015\u103a\u1014\u103e\u1036\u101e\u1030\u1019\u103b\u102c\u1038&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#8211; \u1021\u1016\u103d\u1032\u1037\u1021\u1005\u100a\u103a\u1038\u1010\u1005\u103a\u1001\u102f\u101e\u100a\u103a \u104e\u1004\u103a\u1038\u1010\u102d\u102f\u1037 \u1011\u1031\u102c\u1000\u103a\u1015\u1036\u1037\u1011\u102c\u1038\u101e\u1031\u102c\u1004\u103d\u1031\u1000\u103c\u1031\u1038\u1000\u102d\u102f \u1019\u100a\u103a\u101e\u102d\u102f\u1037 \u101e\u102f\u1036\u1038\u1005\u103d\u1032\u101b\u1014\u103a \u101b\u100a\u103a\u101b\u103d\u101a\u103a\u1011\u102c\u1038\u1000\u103c\u1031\u102c\u1004\u103a\u1038 \u1000\u103c\u100a\u1037\u103a\u101b\u103e\u102f\u1014\u102d\u102f\u1004\u103a\u1015\u102b\u101e\u100a\u103a\u104b&nbsp;<\/p>\n\n\n\n<p><strong>\u101b\u101e\u102f\u1036\u1038\u1019\u103e\u1014\u103a\u1038\u1001\u103c\u1031\u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038\u101b\u1031\u1038\u1006\u103d\u1032\u1001\u103c\u1004\u103a\u1038\u1006\u102d\u102f\u1004\u103a\u101b\u102c \u1001\u103b\u100a\u103a\u1038\u1000\u1015\u103a\u1014\u100a\u103a\u1038\u1019\u103b\u102c\u1038<\/strong><strong><\/strong><\/p>\n\n\n\n<p>\u101b\u101e\u102f\u1036\u1038\u1019\u103e\u1014\u103a\u1038\u1001\u103c\u1031\u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038\u101b\u1031\u1038\u1006\u103d\u1032\u1014\u100a\u103a\u1038 \u1021\u1019\u103b\u102d\u102f\u1038\u1019\u103b\u102d\u102f\u1038\u101b\u103e\u102d\u1015\u102b\u101e\u100a\u103a\u104b&nbsp;<\/p>\n\n\n\n<p>\u101b\u101e\u102f\u1036\u1038\u1019\u103e\u1014\u103a\u1038\u1001\u103c\u1031\u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038\u1006\u102d\u102f\u101e\u100a\u103a\u1019\u103e \u1021\u1016\u103d\u1032\u1037\u1021\u1005\u100a\u103a\u1038\u1000\u101c\u102f\u1015\u103a\u1006\u1031\u102c\u1004\u103a\u1019\u100a\u1037\u103a\u101c\u102f\u1015\u103a\u1004\u1014\u103a\u1038\u1019\u103b\u102c\u1038\u101c\u102f\u1015\u103a\u1006\u1031\u102c\u1004\u103a\u101b\u1014\u103a \u1000\u102f\u1014\u103a\u1000\u103b\u1019\u100a\u1037\u103a\u1004\u103d\u1031\u1000\u103c\u1031\u1038 \u1019\u103b\u102c\u1038\u1000\u102d\u102f \u1010\u103d\u1000\u103a\u1001\u103b\u1000\u103a\u101b\u1031\u1038\u1006\u103d\u1032\u1001\u103c\u1004\u103a\u1038\u1015\u1004\u103a\u1016\u103c\u1005\u103a\u101e\u100a\u103a\u104b \u1021\u1016\u103d\u1032\u1037\u1010\u1001\u102f\u1010\u103d\u1004\u103a \u101c\u102f\u1015\u103a\u1004\u1014\u103a\u1038\u1019\u103b\u102c\u1038\u1000\u102d\u102f\u1021\u1000\u1031\u102c\u1004\u103a\u1021\u1011\u100a\u103a\u1016\u1031\u102c\u103a\u101b\u1014\u103a \u1010\u102c\u101d\u1014\u103a\u101b\u103e\u102d\u101e\u1031\u102c\u101e\u1030\u1019\u103b\u102c\u1038\u101e\u100a\u103a \u101b\u101e\u102f\u1036\u1038\u1019\u103e\u1014\u103a\u1038\u1001\u103c\u1031 \u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038\u101b\u1031\u1038\u1006\u103d\u1032\u101b\u102c\u1010\u103d\u1004\u103a \u1015\u102b\u101d\u1004\u103a\u101b\u1014\u103a \u1021\u101b\u1031\u1038\u1000\u103c\u102e\u1038\u1015\u102b\u101e\u100a\u103a\u104b&nbsp;&nbsp;\u1011\u102d\u102f\u1000\u1032\u1037\u101e\u102d\u102f\u1037\u1015\u102b\u101d\u1004\u103a\u1001\u103c\u1004\u103a\u1038\u1019\u101b\u103e\u102d\u1015\u102b\u1000 \u101b\u101e\u102f\u1036\u1038\u1019\u103e\u1014\u103a\u1038\u1001\u103c\u1031\u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038 \u101e\u100a\u103a \u1010\u102d\u1000\u103b\u1019\u103e\u102f\u1019\u101b\u103e\u102d\u1014\u102d\u102f\u1004\u103a\u1015\u102b\u104b \u101d\u1014\u103a\u1011\u1019\u103a\u1038\u1019\u103b\u102c\u1038 \u1005\u102e\u1005\u1009\u103a\u1011\u102c\u1038\u101e\u100a\u1037\u103a\u101c\u102f\u1015\u103a\u1004\u1014\u103a\u1038\u1019\u103b\u102c\u1038\u1000\u102d\u102f \u1021\u1000\u1031\u102c\u1004\u103a\u1021\u1011\u100a\u103a\u1016\u1031\u102c\u103a\u101b\u102c\u1010\u103d\u1004\u103a \u101b\u101e\u102f\u1036\u1038\u1019\u103e\u1014\u103a\u1038\u1001\u103c\u1031\u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038 \u1014\u103e\u1004\u1037\u103a \u1000\u102d\u102f\u1000\u103a\u100a\u102e\u1021\u1031\u102c\u1004\u103a\u101e\u102f\u1036\u1038\u1005\u103d\u1032\u1014\u102d\u102f\u1004\u103a\u101b\u1014\u103a\u1019\u103e\u102c \u1001\u1000\u103a\u1001\u1032\u1015\u102b\u101c\u102d\u1019\u1037\u103a\u1019\u100a\u103a\u104b&nbsp;&nbsp;<\/p>\n\n\n\n<p>\u1005\u102e\u1019\u1036\u1000\u102d\u1014\u103a\u1038\u101c\u102f\u1015\u103a\u1004\u1014\u103a\u1038\u1019\u103b\u102c\u1038\u1000\u102d\u102f \u1021\u1000\u1031\u102c\u1004\u103a\u1021\u1011\u100a\u103a\u1016\u1031\u102c\u103a\u101e\u100a\u1037\u103a \u101d\u1014\u103a\u1011\u1019\u103a\u1038\u1019\u103b\u102c\u1038\u101e\u100a\u103a \u101e\u1030\u1010\u102d\u102f\u1037\u104f \u101b\u101e\u102f\u1036\u1038\u1019\u103e\u1014\u103a\u1038\u1001\u103c\u1031\u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038\u101b\u1031\u1038\u1006\u103d\u1032\u1001\u103c\u1004\u103a\u1038\u1010\u103d\u1004\u103a \u1015\u102b\u101d\u1004\u103a\u101c\u103b\u103e\u1004\u103a`\u1021\u1031\u102c\u1000\u103a\u1019\u103e\u1021\u1011\u1000\u103a\u101e\u102d\u102f\u1037\u00b4&nbsp;\u101b\u101e\u102f\u1036\u1038\u1019\u103e\u1014\u103a\u1038\u1001\u103c\u1031\u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038\u101b\u1031\u1038\u1006\u103d\u1032\u1014\u100a\u103a\u1038\u1016\u103c\u1004\u1037\u103a \u1016\u1031\u102c\u103a\u1015\u103c\u1000\u103c\u101e\u100a\u103a\u104b \u104e\u1004\u103a\u1038\u1014\u103e\u1004\u1037\u103a\u1006\u1014\u1037\u103a\u1000\u103b\u1004\u103a\u1016\u1000\u103a\u1019\u103e\u102c \u1021\u1011\u1000\u103a \u1000\u1019\u1014\u103a\u1014\u1031\u1002\u103b\u102c\u1019\u103b\u102c\u1038 \u101b\u1031\u1038\u1006\u103d\u1032\u101e\u100a\u1037\u103a&nbsp;`\u1021\u1011\u1000\u103a\u1019\u103e\u1021\u1031\u102c\u1000\u103a\u00b4&nbsp;\u101b\u1031\u1038\u1006\u103d\u1032\u1001\u103c\u1004\u103a\u1038\u1019\u103b\u102d\u102f\u1038\u1016\u103c\u1005\u103a\u1015\u102b\u101e\u100a\u103a\u104b \u1021\u1016\u103d\u1032\u1037\u1021\u1005\u100a\u103a\u1038\u1021\u1019\u103b\u102c\u1038\u1021\u1015\u103c\u102c\u1038\u101e\u100a\u103a \u1011\u102d\u102f\u1014\u100a\u103a\u1038 \u101c\u1019\u103a\u1038 \u1014\u103e\u1005\u103a\u1019\u103b\u102d\u102f\u1038\u1005\u101c\u102f\u1036\u1038\u1000\u102d\u102f \u101b\u1031\u102c\u1014\u103e\u1031\u102c\u1000\u103b\u1004\u1037\u103a\u101e\u102f\u1036\u1038\u1000\u103c\u1015\u102b\u101e\u100a\u103a\u104b&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<p>\u101b\u101e\u102f\u1036\u1038\u1019\u103e\u1014\u103a\u1038\u1001\u103c\u1031\u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038\u101b\u1031\u1038\u1006\u103d\u1032\u1014\u100a\u103a\u1038 \u1021\u1019\u103b\u102d\u102f\u1038\u1019\u103b\u102d\u102f\u1038\u101b\u103e\u102d\u1015\u102b\u101e\u100a\u103a\u104b \u101e\u1004\u103a\u1010\u1014\u103a\u1038\u101e\u102c\u1038\u1019\u103b\u102c\u1038\u101e\u100a\u103a \u1019\u102d\u1019\u102d\u1010\u102d\u102f\u1037\u1021\u1010\u103d\u1000\u103a \u1021\u1000\u1031\u102c\u1004\u103a\u1038\u1006\u102f\u1036\u1038\u1016\u103c\u1005\u103a\u1019\u100a\u1037\u103a \u1014\u100a\u103a\u1038\u1000\u102d\u102f \u1021\u101e\u102f\u1036\u1038\u1015\u103c\u102f\u101e\u1004\u1037\u103a\u101e\u100a\u103a\u104b  <\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u1000<\/strong><\/td><td><strong>\u1001<\/strong><\/td><td><strong>\u1002<\/strong><\/td><td><strong>\u1003<\/strong><\/td><td><strong>\u1004<\/strong><\/td><td><strong>\u1005<\/strong><\/td><td><strong>\u1006<\/strong><strong>(\u1002x\u1003x\u1005)<\/strong><\/td><td><strong>\u1007<\/strong><\/td><\/tr><tr><td><strong>\u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038 \u1021\u1019\u103e\u1010\u103a<\/strong><\/td><td>\u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038\u1021\u1000\u103c\u1031\u102c\u1004\u103a\u1038\u1021\u101b\u102c<strong><\/strong><\/td><td>\u1021\u1019\u103b\u102d\u102f\u1038\u1021\u1019\u100a\u103a<strong><\/strong><\/td><td>\u1000\u102f\u1014\u103a\u1000\u103b\u1004\u103d\u1031<strong><\/strong><\/td><td>(\u101c\/\u101b\u1000\u103a\/ \u1021\u1019\u103b\u102d\u102f\u1038\u1021\u1005\u102c\u1038)<strong><\/strong><\/td><td>\u1015\u1005\u1039\u1005\u100a\u103a\u1038\u1010\u1005\u103a\u1001\u102f\u1001\u103b\u1004\u103a\u1038 \u1021\u101b\u1031 \u1021\u1010\u103d\u1000\u103a<strong><\/strong><\/td><td>\u1015\u1005\u1039\u1005\u100a\u103a\u1038\u1010\u1005\u103a\u1001\u102f\u1001\u103b\u1004\u103a\u1038\u1000\u102f\u1014\u103a\u1000\u103b\u1005\u101b\u102d\u1010\u103a\u1005\u102f\u1005\u102f\u1015\u1031\u102b\u1004\u103a\u1038<strong><\/strong><\/td><td>\u1015\u1005\u1039\u1005\u100a\u103a\u1038\u1021\u102c\u1038\u101c\u102f\u1036\u1038<strong><\/strong>\u1000\u102f\u1014\u103a\u1000\u103b \u1005\u101b\u102d\u1010\u103a\u1005\u102f\u1005\u102f \u1015\u1031\u102b\u1004\u103a\u1038&nbsp;<strong><\/strong><\/td><\/tr><tr><td>\u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038\u1014\u103e\u1004\u1037\u103a\u1015\u1010\u103a\u101e\u1000\u103a\u1015\u103c\u102e\u1038\u1006\u103d\u1031\u1038\u1014\u103d\u1031\u1038 \u101e\u100a\u1037\u103a\u1021\u1001\u102b\u104a \u1005\u102c\u101b\u1004\u103a\u1038 \u1001\u1031\u102b\u1004\u103a\u1038 \u1005\u1009\u103a\u1010\u1005\u103a\u1001\u102f\u1000\u102d\u102f\u101e\u102c\u1000\u103c\u100a\u1037\u103a\u101c\u102d\u102f\u101e\u100a\u1037\u103a\u1021\u1001\u102b\u1019\u103b\u102d\u102f\u1038\u1010\u103d\u1004\u103a\u1021\u101e\u102f\u1036\u1038\u101d\u1004\u103a \u101e\u100a\u103a\u104b\u00a0\u00a0<\/td><td>\u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038\u1011\u1032\u1010\u103d\u1004\u103a \u1021\u1010\u102d\u102f\u1001\u103b\u102f\u1015\u103a \u1016\u1031\u102c\u103a\u1015\u103c\u1001\u103b\u1000\u103a\u104b&nbsp;<strong><\/strong>\u1021\u101e\u102f\u1036\u1038\u1005\u101b\u102d\u1010\u103a\u1019\u103b\u102c\u1038 \u1000\u102d\u102f\u1005\u102f\u1015\u1031\u102b\u1004\u103a\u1038\u1016\u1031\u102c\u103a\u1015\u103c\u1019\u100a\u1037\u103a\u1021\u1005\u102c\u1038 \u1001\u1031\u102b\u1004\u103a\u1038\u1005\u1009\u103a\u1021\u101c\u102d\u102f\u1000\u103a\u1016\u1031\u102c\u103a\u1015\u103c\u101b\u1014\u103a \u101c\u102d\u102f\u1021\u1015\u103a\u1015\u102b\u101e\u100a\u103a\u104b<strong><\/strong><\/td><td>\u1015\u1005\u1039\u1005\u100a\u103a\u1038\u1021\u1019\u103b\u102d\u102f\u1038\u1019\u103b\u102d\u102f\u1038\u1016\u103c\u1005\u103a\u1014\u1031\u101c\u103b\u103e\u1004\u103a \u1024 \u1007\u101a\u102c\u1038\u1000\u103d\u1000\u103a \u101e\u100a\u103a \u1021\u101e\u102f\u1036\u1038 \u101d\u1004\u103a\u101e\u100a\u103a\u104b<strong><\/strong><\/td><td>\u1015\u1005\u1039\u1005\u100a\u103a\u1038 \u1021\u1019\u103b\u102d\u102f\u1038 \u1021\u1005\u102c\u1038 \u1010\u1005\u103a\u1001\u102f\u1005\u102e\u104f\u104f\u1000\u102f\u1014\u103a\u1000\u103b \u1005\u101b\u102d\u1010\u103a\u1000\u102d\u102f \u1016\u1031\u102c\u103a\u1015\u103c \u101e\u100a\u103a\u104b<strong><\/strong><\/td><td>\u1024 \u1007\u101a\u102c\u1038 \u1000\u103d\u1000\u103a\u101e\u100a\u103a \u1000\u102f\u1014\u103a\u1000\u103b\u1005\u101b\u102d\u1010\u103a\u1014\u103e\u1004\u1037\u103a\u1010\u103d\u1000\u103a \u1001\u103b\u1000\u103a\u1019\u103e\u102f\u104f \u1021\u1001\u103c\u1031\u1001\u1036\u1016\u103c\u1005\u103a\u1015\u102b\u101e\u100a\u103a\u104b&nbsp;<strong>Unit&nbsp;<\/strong>\u101e\u100a\u103a \u1004\u103d\u1031\u1005\u102c \u101b\u1004\u103a\u1038 \u1021\u1019\u103b\u102d\u102f\u1038\u1021\u1005\u102c\u1038\u1021\u101b \u1021\u1019\u103b\u102d\u102f\u1038\u1019\u103b\u102d\u102f\u1038\u101b\u103e\u102d\u1015\u102b<strong><\/strong>\u101c\u102d\u1019\u1037\u103a\u1019\u100a\u103a\u104b<strong><\/strong><\/td><td>\u1005\u102e\u1019\u1036\u1000\u102d\u1014\u103a\u1038\u1021\u1010\u103d\u1000\u103a\u101c\u102d\u102f \u1021\u1015\u103a\u101e\u1031\u102c \u1021\u101b\u1031 \u1021\u1010\u103d\u1000\u103a \u1000\u102d\u102f \u1021\u1010\u102d\u1021\u1000\u103b<strong><\/strong>\u1016\u1031\u102c\u103a\u1015\u103c\u1015\u1031\u1038\u1015\u102b<strong><\/strong>\u101e\u100a\u103a\u104b<strong><\/strong><\/td><td>\u1010\u1005\u103a\u1001\u102f\u1001\u103b\u1004\u103a\u1038<strong><\/strong>\u1010\u1014\u103a\u1016\u102d\u102f\u1038\u1014\u103e\u1004\u1037\u103a \u1015\u1005\u1039\u1005\u100a\u103a\u1038 \u1021\u101b\u1031 \u1021\u1010\u103d\u1000\u103a\u1000\u102d\u102f \u1019\u103c\u103e\u1031\u102c\u1000\u103a\u104d \u1010\u103d\u1000\u103a\u1001\u103b\u1000\u103a\u1011\u102c\u1038\u101e\u100a\u103a\u104b<strong><\/strong><\/td><td>\u1015\u1005\u1039\u1005\u100a\u103a\u1038\u1010\u1005\u103a\u1001\u102f \u1001\u103b\u1004\u103a\u1038\u1005\u102e\u104f\u1000\u102f\u1014\u103a\u1000\u103b \u1005\u101b\u102d\u1010\u103a\u1019\u103b\u102c\u1038\u1021\u102c\u1038\u101c\u102f\u1036\u1038\u1000\u102d\u102f \u1005\u102f\u1015\u1031\u102b\u1004\u103a\u1038\u1011\u102c\u1038 \u1001\u103c\u1004\u103a\u1038\u1016\u103c\u1005\u103a\u101e\u100a\u103a\u104b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u1010\u102d\u1000\u103b\u101b\u103e\u1004\u103a\u1038\u101c\u1004\u103a\u1038\u101e\u100a\u1037\u103a \u101b\u101e\u102f\u1036\u1038\u1019\u103e\u1014\u103a\u1038\u1001\u103c\u1031\u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038\u1010\u1005\u103a\u1001\u102f\u1016\u103c\u1005\u103a\u101b\u1014\u103a &#8211;<strong><\/strong><\/p>\n\n\n\n<p><strong>\u2022&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/strong>\u1005\u102c\u101b\u1004\u103a\u1038\u1000\u102d\u102f\u1010\u1004\u103a\u1015\u103c\u101b\u102c\u1010\u103d\u1004\u103a \u1021\u101c\u103d\u101a\u103a\u1010\u1000\u1030\u1014\u102c\u1038\u101c\u100a\u103a\u1014\u102d\u102f\u1004\u103a\u1021\u1031\u102c\u1004\u103a \u101b\u1031\u1038\u1006\u103d\u1032\u101b\u1019\u100a\u103a\u104b&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<strong><\/strong><\/p>\n\n\n\n<p><strong>\u2022&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/strong>\u1010\u103d\u1000\u103a\u1001\u103b\u1000\u103a\u1019\u103e\u102f\u1019\u103b\u102c\u1038\u101e\u100a\u103a \u101b\u103e\u1004\u103a\u1038\u101c\u1004\u103a\u1038\u101b\u1014\u103a\u101c\u102d\u102f\u1021\u1015\u103a\u101e\u100a\u103a\u104b&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<strong><\/strong><\/p>\n\n\n\n<p><strong>\u2022&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/strong>\u1000\u102f\u1014\u103a\u1000\u103b\u1005\u101b\u102d\u1010\u103a\u104a \u101b\u103e\u1004\u103a\u1038\u101c\u1004\u103a\u1038\u1001\u103b\u1000\u103a\u1014\u103e\u1004\u1037\u103a \u1010\u102d\u1000\u103b\u1019\u103e\u102f \u1021\u1015\u103c\u100a\u1037\u103a\u1021\u101d\u101b\u103e\u102d\u101b\u1019\u100a\u103a\u104b<strong><\/strong><\/p>\n\n\n\n<p><strong>\u2022&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/strong>\u101b\u103e\u1004\u103a\u1038\u101c\u1004\u103a\u1038\u1001\u103b\u1000\u103a\u1019\u103e\u1010\u103a\u1005\u102f\u1019\u103b\u102c\u1038 \u1015\u1031\u1038\u101b\u1019\u100a\u103a\u104b<strong><\/strong><\/p>\n\n\n\n<p><strong>\u2022&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/strong>\u1015\u102b\u101d\u1004\u103a\u101e\u1004\u1037\u103a\u101e\u100a\u1037\u103a \u1021\u1001\u103b\u1000\u103a\u1021\u101c\u1000\u103a\u1019\u103b\u102c\u1038\u1015\u102b\u101d\u1004\u103a\u101b\u1019\u100a\u103a\u104b<strong><\/strong><\/p>\n\n\n\n<p>\u1025\u1015\u1019\u102c &#8211; \u101e\u1004\u103a\u1010\u1014\u103a\u1038 (\u1043) \u101b\u1000\u103a\u1021\u1010\u103d\u1000\u103a \u1000\u102f\u1014\u103a\u1000\u103b\u1004\u103d\u1031 &#8211;<strong><\/strong><\/p>\n\n\n\n<p>\u101e\u1004\u103a\u1010\u1014\u103a\u1038\u1001\u1014\u103a\u1038\u1019 \u1004\u103e\u102c\u1038\u101b\u1019\u103a\u1038\u1005\u101b\u102d\u1010\u103a&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<strong>\u2013&nbsp;<\/strong>\u1045\u1040\u1040,\u1040\u1040\u1040 \u1000\u103b\u1015\u103a (\u1010\u1005\u103a\u101b\u1000\u103a\u1005\u102c)&nbsp;&nbsp;&nbsp;<strong><\/strong><\/p>\n\n\n\n<p>\u101e\u1004\u103a\u1010\u1014\u103a\u1038\u1014\u100a\u103a\u1038\u1015\u103c\u1005\u101b\u102d\u1010\u103a\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<strong>\u2013\u00a0<\/strong>\u1045\u1040\u1040,\u1040\u1040\u1040 \u1000\u103b\u1015\u103a (\u1010\u1005\u103a\u101b\u1000\u103a\u1005\u102c)\u00a0\u00a0<\/p>\n\n\n\n<p>\u101e\u1004\u103a\u1010\u1014\u103a\u1038\u1014\u100a\u103a\u1038\u1015\u103c\u1010\u100a\u103a\u1038\u1001\u102d\u102f\u1005\u101b\u102d\u1010\u103a\u00a0\u00a0\u00a0\u00a0\u00a0<strong>\u2013\u00a0<\/strong>\u1041\u1045\u1040,\u1040\u1040\u1040 \u1000\u103b\u1015\u103a (\u1010\u1005\u103a\u100a)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n\n\n\n<p>\u1014\u1031\u1037\u101c\u100a\u103a\u1005\u102c\u1014\u103e\u1004\u1037\u103a \u101c\u1000\u103a\u1016\u1000\u103a\u101b\u100a\u103a\u101e\u1031\u102c\u1000\u103a\u1005\u101b\u102d\u1010\u103a (\u101e\u1004\u103a\u1010\u1014\u103a\u1038\u101e\u102c\u1038 \u1042\u1048 + \u101e\u1004\u103a\u1010\u1014\u103a\u1038\u1014\u100a\u103a\u1038\u1015\u103c \u1043 = \u1000\u102d\u102f\u101a\u103a\u1005\u102c\u1038\u101c\u103e\u101a\u103a \u1043\u1041)&nbsp;<strong>\u2013<\/strong>\u1045\u1040,\u1040\u1040\u1040 \u1000\u103b\u1015\u103a (\u101c\u1030\u1010\u1005\u103a\u1026\u1038)&nbsp;<strong><\/strong><\/p>\n\n\n\n<p>\u101e\u1004\u103a\u1010\u1014\u103a\u1038\u101c\u1000\u103a\u1005\u103d\u1032\u1005\u102c\u1021\u102f\u1015\u103a \u1043\u1041 \u1021\u102f\u1015\u103a\u00a0\u00a0\u00a0<strong>\u2013\u00a0<\/strong>\u1043\u1040,\u1040\u1040\u1040 \u1000\u103b\u1015\u103a (\u1010\u1005\u103a\u1021\u102f\u1015\u103a)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n\n\n\n<p><strong>\u00a0<\/strong>\u1016\u102d\u102f\u1004\u103a \u1042\u1048 \u1001\u102f\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<strong>\u2013\u00a0<\/strong>\u1045,\u1040\u1040\u1040 \u1000\u103b\u1015\u103a (\u1016\u102d\u102f\u1004\u103a\u1010\u1005\u103a\u1001\u102f)\u00a0<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u1000<\/strong><\/td><td><strong>\u1001<\/strong><\/td><td><strong>\u1002<\/strong><\/td><td><strong>\u1003<\/strong><\/td><td><strong>\u1004<\/strong><\/td><td><strong>\u1005<\/strong><\/td><td><strong>\u1006<\/strong><strong>(\u1002x\u1003x\u1005)<\/strong><\/td><td><strong>\u1007<\/strong><\/td><\/tr><tr><td>\u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038 \u1021\u1019\u103e\u1010\u103a<strong><\/strong><\/td><td>\u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038\u1021\u1000\u103c\u1031\u102c\u1004\u103a\u1038\u1021\u101b\u102c<\/td><td>\u1021\u1019\u103b\u102d\u102f\u1038\u1021\u1019\u100a\u103a \u1021\u101b\u1031 \u1021\u1010\u103d\u1000\u103a<\/td><td>\u1000\u102f\u1014\u103a\u1000\u103b\u1004\u103d\u1031 (\u1019\u103c\u1014\u103a\u1019\u102c\u1000\u103b\u1015\u103a)<\/td><td>(\u101c\/\u101b\u1000\u103a\/ \u1021\u1019\u103b\u102d\u102f\u1038\u1021\u1005\u102c\u1038)<strong><\/strong><\/td><td>\u1015\u1005\u1039\u1005\u100a\u103a\u1038\u1010\u1005\u103a\u1001\u102f \u1001\u103b\u1004\u103a\u1038 \u1021\u101b\u1031 \u1021\u1010\u103d\u1000\u103a<strong><\/strong><\/td><td>\u1015\u1005\u1039\u1005\u100a\u103a\u1038&nbsp;&nbsp;\u1010\u1005\u103a\u1001\u102f\u1001\u103b\u1004\u103a\u1038 \u1000\u102f\u1014\u103a\u1000\u103b\u1005\u101b\u102d\u1010\u103a \u1005\u102f\u1005\u102f\u1015\u1031\u102b\u1004\u103a\u1038<\/td><td>\u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038 \u1021\u1019\u103e\u1010\u103a<\/td><\/tr><tr><td>\u1041<\/td><td>\u1005\u102c\u101b\u1004\u103a\u1038\u1000\u102d\u102f\u1004\u103a\u101e\u1004\u103a\u1010\u1014\u103a\u1038<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><tr><td>\u1041.\u1041<\/td><td>\u101e\u1004\u103a\u1010\u1014\u103a\u1038\u1021\u1010\u103d\u1000\u103a \u1021\u1001\u1014\u103a\u1038\u1004\u103e\u102c\u1038\u1001<\/td><td>\u1041<\/td><td>&nbsp;<\/td><td>\u1014\u1031\u1037<\/td><td>\u1043<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><tr><td>\u1041.\u1042<\/td><td>\u101e\u1004\u103a\u1010\u1014\u103a\u1038\u1014\u100a\u103a\u1038\u1015\u103c\u1005\u101b\u102d\u1010\u103a<\/td><td>\u1041<\/td><td>&nbsp;<\/td><td>\u1014\u1031\u1037<\/td><td>\u1043<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><tr><td>\u1041.\u1043<\/td><td>\u101e\u1004\u103a\u1010\u1014\u103a\u1038\u1014\u100a\u103a\u1038\u1015\u103c\u1010\u100a\u103a\u1038\u1001\u102d\u102f\u1005\u101b\u102d\u1010\u103a<\/td><td>\u1041<\/td><td>&nbsp;<\/td><td>\u1014\u1031\u1037<\/td><td>\u1043<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><tr><td>\u1041.\u1044<\/td><td>\u1014\u1031\u101c\u100a\u103a\u1005\u102c\u1014\u103e\u1004\u1037\u103a \u101c\u1000\u103a\u1016\u1000\u103a\u101b\u100a\u103a \u101e\u1031\u102c\u1000\u103a\u1005\u101b\u102d\u1010\u103a<\/td><td>\u1043<\/td><td>&nbsp;<\/td><td>\u1000\u102d\u102f\u101a\u103a\u1005\u102c\u1038\u101c\u103e\u101a\u103a<\/td><td>\u1043\u1041<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><tr><td>\u1041.\u1045<\/td><td>\u101e\u1004\u103a\u1010\u1014\u103a\u1038\u101c\u1000\u103a\u1005\u103d\u1032\u1005\u102c\u1021\u102f\u1015\u103a<\/td><td>\u1041<\/td><td>&nbsp;<\/td><td>\u1000\u102d\u102f\u101a\u103a\u1005\u102c\u1038\u101c\u103e\u101a\u103a<\/td><td>\u1043\u1041<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><tr><td>\u1041.\u1046<\/td><td>\u1016\u102d\u102f\u1004\u103a<\/td><td>\u1041<\/td><td>&nbsp;<\/td><td>\u101e\u1004\u103a\u1010\u1014\u103a\u1038\u101e\u102c\u1038<\/td><td>\u1042\u1048<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><tr><td><strong>&nbsp;<\/strong><\/td><td>\u1005\u102f\u1005\u102f\u1015\u1031\u102b\u1004\u103a\u1038<strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>\u1043\u104a \u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038\u1021\u101e\u102f\u1036\u1038\u1015\u103c\u102f\u1019\u103e\u102f \u1007\u101a\u102c\u1038 (Chart of Account)<\/strong><br><strong>\u00a0<\/strong><br>\u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038\u1021\u101e\u102f\u1036\u1038\u1015\u103c\u102f\u1019\u103e\u102f\u1007\u101a\u102c\u1038\u1010\u103d\u1004\u103a \u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038\u1005\u102c\u1021\u102f\u1015\u103a\u1021\u1019\u100a\u103a\u1019\u103b\u102c\u1038\u1014\u103e\u1004\u1037\u103a \u104e\u1004\u103a\u1038\u1014\u103e\u1004\u1037\u103a\u1006\u1000\u103a\u1005\u1015\u103a\u101e\u1031\u102c\u1014\u1036\u1015\u102b\u1010\u103a\u1019\u103b\u102c\u1038 \u1005\u102c\u101b\u1004\u103a\u1038\u1000\u102d\u102f \u1021\u1005\u1009\u103a \u1021\u1010\u102d\u102f\u1004\u103a\u1038\u1015\u103c\u102f\u101c\u102f\u1015\u103a\u1011\u102c\u1038\u1015\u102b\u104b \u1004\u103d\u1031\u1000\u103c\u1031\u1038\u1006\u102d\u102f\u1004\u103a\u101b\u102c \u1016\u1031\u102c\u103a\u1015\u103c\u1001\u103b\u1000\u103a\u1019\u103b\u102c\u1038\u1010\u103d\u1004\u103a \u1011\u102d\u102f\u1021\u1019\u100a\u103a\u1014\u103e\u1004\u1037\u103a\u1014\u1036\u1015\u102b\u1010\u103a\u1019\u103b\u102c\u1038\u101e\u100a\u103a \u1015\u102f\u1036\u1019\u103e\u1014\u103a\u1021\u102c\u1038\u1016\u103c\u1004\u1037\u103a \u1016\u1031\u102c\u103a\u1015\u103c \u101c\u1031\u1037\u101b\u103e\u102d\u1015\u102b\u101e\u100a\u103a\u104b \u104e\u1004\u103a\u1038\u1021\u1005\u102e\u1021\u1005\u1009\u103a\u1019\u103b\u102c\u1038\u1019\u103e\u102c\u00a0\u00a0\u00a0<br><strong>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/strong>\u1015\u102d\u102f\u1004\u103a\u1006\u102d\u102f\u1004\u103a\u101e\u1031\u102c \u1021\u101b\u1004\u103a\u1038\u1021\u1014\u103e\u102e\u1038\u00a0<strong>Assets\u00a0<\/strong><br><strong>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/strong>\u1015\u1031\u1038\u101b\u1014\u103a\u101b\u103e\u102d\u101e\u1031\u102c \u1004\u103d\u1031\u00a0<strong>Liabilities<\/strong><br><strong>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/strong>\u101d\u1004\u103a\u1004\u103d\u1031\u00a0<strong>Revenue<\/strong><br><strong>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/strong>\u101e\u102f\u1036\u1038\u1005\u103d\u1032\u1004\u103d\u1031\u00a0<strong>Expenses<\/strong><br><strong>\u00a0<\/strong><br>\u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038\u1007\u101a\u102c\u1038\u1000\u103d\u1000\u103a\u101e\u100a\u103a 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\u101c\u1000\u103a\u1000\u103b\u1014\u103a\u1004\u103d\u1031 \u1046\u1045\u1045,\u1040\u1040\u1040 \u1000\u103b\u1015\u103a\u101b\u103e\u102d\u1000\u103c\u1031\u102c\u1004\u103a\u1038\u1014\u103e\u1004\u1037\u103a \u1019\u102e\u1038\u1001\u1036\u101e\u1031\u1010\u1039\u1010\u102c\u1011\u1032\u1010\u103d\u1004\u103a\u101c\u100a\u103a\u1038 \u1046\u1045\u1045,\u1040\u1040\u1040 \u1000\u103b\u1015\u103a\u101b\u103e\u102d\u1000\u103c\u1031\u102c\u1004\u103a\u1038 \u1014\u1019\u1030\u1014\u102c\u1010\u103d\u1000\u103a\u1001\u103b\u1000\u103a\u1019\u103e\u102f\u1015\u102f\u1036\u1005\u1036\u1016\u103c\u1005\u103a\u1015\u102b\u101e\u100a\u103a\u104b \u1004\u103d\u1031\u1000\u102d\u102f\u1004\u103a\u101e\u100a\u103a \u1011\u102d\u102f\u1015\u102f\u1036\u1005\u1036\u1000\u102d\u102f \u1016\u103c\u100a\u1037\u103a\u101e\u103d\u1004\u103a\u1038\u101b\u1015\u102b\u101e\u100a\u103a\u104b\u00a0\u00a0\u00a0<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u1014\u1031\u1037\u1005\u103d\u1032<\/strong><strong>&nbsp;&#8211;&nbsp;<\/strong><strong>\u1041\u1040\/\u1041\u1040\/\u1042\u1040\u1042\u1045<\/strong>&nbsp;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\u1004\u103d\u1031\u1005\u1000\u1039\u1000\u1030<\/td><td>\u1021\u101b\u1031\u1021\u1010\u103d\u1000\u103a<\/td><td>\u1005\u102f\u1005\u102f\u1015\u1031\u102b\u1004\u103a\u1038\u1010\u1014\u103a\u1016\u102d\u102f\u1038<\/td><\/tr><tr><td>\u1045\u1040\u1040<strong><\/strong><\/td><td>\u1042<strong><\/strong><\/td><td>\u1041,\u1040\u1040\u1040<strong><\/strong><\/td><\/tr><tr><td>\u1041\u1040\u1040\u1040<strong><\/strong><\/td><td>\u1044<strong><\/strong><\/td><td>\u1044,\u1040\u1040\u1040<strong><\/strong><\/td><\/tr><tr><td><strong>\u1045\u1040<\/strong>\u1040\u1040<strong><\/strong><\/td><td><strong>\u1041<\/strong>\u1040\u1040<strong><\/strong><\/td><td><strong>\u1045\u1040<\/strong>\u1040,\u1040\u1040\u1040<strong><\/strong><\/td><\/tr><tr><td><strong>\u1041\u1040\u1040<\/strong>\u1040\u1040<strong><\/strong><\/td><td>\u1041\u1045<strong><\/strong><\/td><td>\u1041\u1045\u1040,\u1040\u1040\u1040<strong><\/strong><\/td><\/tr><tr><td colspan=\"2\"><strong>\u1005\u102f\u1005\u102f\u1015\u1031\u102b\u1004\u103a\u1038<\/strong><\/td><td><strong>\u1046\u1045\u1045,\u1040\u1040\u1040<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u101b\u1031\u1010\u103d\u1000\u103a\u101e\u1030:&nbsp;<\/strong><strong>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/strong><strong>&nbsp;<\/strong><strong>\u1021\u1010\u100a\u103a\u1015\u103c\u102f\u101e\u1030:&nbsp;<\/strong><strong>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/strong><strong><\/strong>&nbsp;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>\u1000\u103c\u102d\u102f\u1010\u1004\u103a\u1011\u102f\u1010\u103a\u101a\u1030\u1004\u103d\u1031<\/strong><\/p>\n\n\n\n<p>\u1000\u103c\u102d\u102f\u1010\u1004\u103a\u1004\u103d\u1031\u1006\u102d\u102f\u101e\u100a\u103a\u1019\u103e\u102c \u101c\u102f\u1015\u103a\u1004\u1014\u103a\u1038\u1019\u103b\u102c\u1038\u1019\u101c\u102f\u1015\u103a\u1006\u1031\u102c\u1004\u103a\u101b\u101e\u1031\u1038\u1019\u102e \u1021\u101e\u102f\u1036\u1038\u1015\u103c\u102f\u1014\u102d\u102f\u1004\u103a\u101b\u1014\u103a \u1000\u103c\u102d\u102f\u1010\u1004\u103a\u1011\u102f\u1010\u103a\u1015\u1031\u1038\u101e\u1031\u102c\u1004\u103d\u1031\u1000\u102d\u102f \u1006\u102d\u102f\u101c\u102d\u102f\u101e\u100a\u103a\u104b \u1025\u1015\u1019\u102c \u101c\u102f\u1015\u103a\u1004\u1014\u103a\u1038\u1019\u101c\u102f\u1015\u103a\u1006\u1031\u102c\u1004\u103a\u101b\u101e\u1031\u1038\u1019\u102e\u104a \u1015\u1031\u1038\u101b\u1019\u100a\u103a\u1011\u1000\u103a\u1005\u1031\u102c\u1015\u103c\u102e\u1038\u1015\u1031\u1038\u101e\u1031\u102c\u1004\u103d\u1031 \u101e\u102d\u102f\u1037\u1019\u101f\u102f\u1010\u103a \u1006\u1031\u102c\u1000\u103a\u101c\u102f\u1015\u103a\u101b\u1031\u1038\u1005\u102e\u1019\u1036\u1000\u102d\u1014\u103a\u1038\u1010\u1005\u103a\u1001\u102f \u1021\u1006\u1004\u1037\u103a \u1010\u1005\u103a\u1001\u102f\u1019\u1015\u103c\u102e\u1038\u1005\u102e\u1038\u1019\u102e \u1015\u1031\u1038\u101e\u1031\u102c\u1004\u103d\u1031\u104a \u1000\u103c\u102d\u102f\u1010\u1004\u103a\u101c\u1005\u102c\u104a \u1000\u103c\u102d\u102f\u1010\u1004\u103a\u1001\u101b\u102e\u1038\u1005\u101b\u102d\u1010\u103a \u1005\u101e\u100a\u103a\u1010\u102d\u102f\u1037\u1016\u103c\u1005\u103a\u1015\u102b\u101e\u100a\u103a\u104b&nbsp;&nbsp;&nbsp;<strong><\/strong><\/p>\n\n\n\n<p>\u1019\u103e\u1010\u103a\u1001\u103b\u1000\u103a &#8211; \u1000\u103c\u102d\u102f\u1010\u1004\u103a\u1004\u103d\u1031\u1006\u102d\u102f\u101e\u100a\u103a\u1019\u103e\u102c \u1021\u1011\u1031\u102c\u1000\u103a\u1021\u1011\u102c\u1038\u1005\u102c\u101b\u103d\u1000\u103a\u1005\u102c\u1010\u1019\u103a\u1038\u1019\u101b\u103e\u102d\u1018\u1032 \u1011\u102f\u1010\u103a\u1015\u1031\u1038\u101e\u1031\u102c\u1004\u103d\u1031\u1000\u102d\u102f \u1006\u102d\u102f\u101c\u102d\u102f\u1015\u102b\u101e\u100a\u103a\u104b&nbsp;&nbsp;<strong><\/strong><\/p>\n\n\n\n<p>\u1000\u103c\u102d\u102f\u1010\u1004\u103a\u101c\u1005\u102c&nbsp;<strong>\u2013&nbsp;<\/strong>\u101c\u1019\u1000\u102f\u1014\u103a\u1001\u1004\u103a \u101c\u1005\u102c\u1004\u103d\u1031\u1000\u102d\u102f \u1011\u102f\u1010\u103a\u101a\u1030\u1001\u103c\u1004\u103a\u1038<strong><\/strong><\/p>\n\n\n\n<p>\u1000\u103c\u102d\u102f\u1010\u1004\u103a\u1001\u101b\u102e\u1038\u1005\u101b\u102d\u1010\u103a&nbsp;<strong>\u2013&nbsp;<\/strong>\u101e\u1010\u103a\u1019\u103e\u1010\u103a\u1011\u102c\u1038\u101e\u1031\u102c\u1001\u101b\u102e\u1038\u1021\u1010\u103d\u1000\u103a \u1000\u102f\u1014\u103a\u1000\u103b\u1019\u100a\u103a\u1005\u101b\u102d\u1010\u103a\u1000\u102d\u102f \u1011\u102f\u1010\u103a\u101a\u1030\u1001\u103c\u1004\u103a\u1038&nbsp;<strong><\/strong><\/p>\n\n\n\n<p>\u1005\u102e\u1019\u1036\u1000\u102d\u1014\u103a\u1038\u1021\u1010\u103d\u1000\u103a\u1000\u103c\u102d\u102f\u1010\u1004\u103a\u1004\u103d\u1031&nbsp;<strong>\u2013&nbsp;<\/strong>\u1005\u102e\u1019\u1036\u1000\u102d\u1014\u103a\u1038\u1021\u101e\u102f\u1036\u1038\u1005\u101b\u102d\u1010\u103a\u1019\u103b\u102c\u1038\u1021\u1010\u103d\u1000\u103a \u1004\u103d\u1031\u1011\u102f\u1010\u103a\u101a\u1030\u1001\u103c\u1004\u103a\u1038\u104a \u1025\u1015\u1019\u102c \u1015\u101b\u102d\u1018\u1031\u102c\u1002\u1015\u1005\u1039\u1005\u100a\u103a\u1038\u1019\u103b\u102c\u1038 \u1015\u103c\u102f\u101c\u102f\u1015\u103a\u104d\u1019\u1015\u103c\u102e\u1038\u1005\u102e\u1038\u1019\u102e \u101c\u1000\u103a\u101e\u1019\u102c\u1038\u1001\u1015\u1031\u1038\u1001\u103c\u1004\u103a\u1038<strong><\/strong><\/p>\n\n\n\n<p>\u1021\u1001\u103c\u102c\u1038\u1000\u103c\u102d\u102f\u1010\u1004\u103a\u1004\u103d\u1031&nbsp;<strong>\u2013&nbsp;<\/strong>\u1021\u1001\u103c\u102c\u1038\u1021\u101e\u102f\u1036\u1038\u1005\u101b\u102d\u1010\u103a\u1019\u103b\u102c\u1038\u1021\u1010\u103d\u1000\u103a \u1004\u103d\u1031\u1011\u102f\u1010\u103a\u101a\u1030\u1001\u103c\u1004\u103a\u1038\u104a \u1025\u1015\u1019\u102c \u1019\u1019\u103b\u103e\u1031\u102c\u103a\u101c\u1004\u1037\u103a\u1018\u1032\u101b\u1031\u102c\u1000\u103a\u101b\u103e\u102d\u101c\u102c\u101e\u1031\u102c \u1027\u100a\u1037\u103a\u101e\u100a\u103a\u1021\u1010\u103d\u1000\u103a \u1027\u100a\u1037\u103a\u1001\u1036\u1005\u101b\u102d\u1010\u103a \u101e\u102d\u102f\u1037\u1019\u101f\u102f\u1010\u103a \u1021\u101b\u1031\u1038\u1015\u1031\u102b\u103a\u101c\u102d\u102f\u1021\u1015\u103a\u101e\u1031\u102c\u1015\u1005\u1039\u1005\u100a\u103a\u1038\u1019\u103b\u102c\u1038\u101d\u101a\u103a\u101a\u1030\u1001\u103c\u1004\u103a\u1038\u1021\u1010\u103d\u1000\u103a \u1000\u102f\u1014\u103a\u1000\u103b\u1005\u101b\u102d\u1010\u103a<strong><\/strong><\/p>\n\n\n\n<p><strong>\u1000\u103c\u102d\u102f\u1010\u1004\u103a\u1011\u102f\u1010\u103a\u101a\u1030\u1004\u103d\u1031\u1011\u102f\u1010\u103a\u101e\u100a\u1037\u103a \u101c\u102f\u1015\u103a\u1004\u1014\u103a\u1038\u1005\u1009\u103a\u1021\u1006\u1004\u1037\u103a\u1006\u1004\u1037\u103a&nbsp;<\/strong><\/p>\n\n\n\n<p><strong>(<\/strong>\u1041)&nbsp;\u1004\u103d\u1031\u1010\u1031\u102c\u1004\u103a\u1038\u1001\u1036\u101e\u1030\u101e\u100a\u103a \u1000\u103c\u102d\u102f\u1010\u1004\u103a\u1011\u102f\u1010\u103a\u1015\u1031\u1038\u1004\u103d\u1031\u1010\u1031\u102c\u1004\u103a\u1038\u1001\u1036\u101e\u100a\u1037\u103a\u1015\u102f\u1036\u1005\u1036\u1000\u102d\u102f\u1016\u103c\u100a\u1037\u103a\u1015\u103c\u102e\u1038 \u1010\u102c\u101d\u1014\u103a\u101b\u103e\u102d\u101e\u1030(\u1000\u103c\u102e\u1038\u1000\u103c\u1015\u103a \u1021\u102f\u1015\u103a\u1001\u103b\u102f\u1015\u103a\u101e\u1030) \u1011\u1036\u1019\u103e \u1001\u103d\u1004\u1037\u103a\u1015\u103c\u102f\u1001\u103b\u1000\u103a \u101b\u101a\u1030\u101b\u1019\u100a\u103a\u104b<strong><\/strong><\/p>\n\n\n\n<p><strong>(<\/strong>\u1042)&nbsp;&nbsp;\u1010\u102c\u101d\u1014\u103a\u101b\u103e\u102d\u101e\u1030 \u1000\u103c\u102d\u102f\u1010\u1004\u103a\u1011\u102f\u1010\u103a\u1015\u1031\u1038\u1004\u103d\u1031\u1010\u1031\u102c\u1004\u103a\u1038\u1001\u1036\u101c\u103d\u103e\u102c\u1000\u102d\u102f \u1005\u1005\u103a\u1006\u1031\u1038\u1015\u103c\u102e\u1038 \u1001\u103d\u1004\u1037\u103a\u1015\u103c\u102f\u1019\u100a\u103a\u104b<strong><\/strong><\/p>\n\n\n\n<p><strong>\u2022&nbsp;&nbsp;&nbsp;&nbsp;<\/strong>\u1000\u103c\u102d\u102f\u1010\u1004\u103a\u1011\u102f\u1010\u103a\u1015\u1031\u1038\u1004\u103d\u1031\u1010\u1031\u102c\u1004\u103a\u1038\u1001\u1036\u101e\u100a\u1037\u103a\u1015\u102f\u1036\u1005\u1036 \u1000\u102d\u102f \u1015\u103c\u100a\u1037\u103a\u1005\u102f\u1036\u1019\u103e\u1014\u103a\u1000\u1014\u103a\u1005\u103d\u102c\u1016\u103c\u100a\u1037\u103a\u1005\u103d\u1000\u103a\u101b\u1019\u100a\u103a\u104b&nbsp;<strong><\/strong><\/p>\n\n\n\n<p><strong>\u2022&nbsp;&nbsp;&nbsp;&nbsp;<\/strong>\u1000\u103c\u102d\u102f\u1010\u1004\u103a\u1004\u103d\u1031\u1011\u102f\u1010\u103a\u1015\u1031\u1038\u101e\u100a\u1037\u103a\u1019\u1030\u101d\u102b\u1012\u1021\u101b \u101c\u1000\u103a\u1001\u1036\u1014\u102d\u102f\u1004\u103a\u101e\u1031\u102c\u1004\u103d\u1031\u1015\u1019\u102c\u100f \u1016\u103c\u1005\u103a\u101b\u1019\u100a\u103a\u104b<strong><\/strong><\/p>\n\n\n\n<p><strong>\u2022&nbsp;&nbsp;&nbsp;&nbsp;<\/strong>\u101d\u101a\u103a\u101a\u1030\u1019\u100a\u1037\u103a\u1015\u1005\u1039\u1005\u100a\u103a\u1038\u1021\u1010\u103d\u1000\u103a \u101c\u1000\u103a\u1001\u1036\u1014\u102d\u102f\u1004\u103a\u101e\u1031\u102c \u1004\u103d\u1031\u1015\u1019\u102c\u100f\u1016\u103c\u1005\u103a\u101b\u1019\u100a\u103a\u104b&nbsp;<strong><\/strong><\/p>\n\n\n\n<p><strong>\u2022&nbsp;&nbsp;&nbsp;&nbsp;<\/strong>\u101d\u101a\u103a\u101a\u1030\u1019\u100a\u1037\u103a\u1015\u1005\u1039\u1005\u100a\u103a\u1038\u1021\u1019\u103b\u102d\u102f\u1038\u1021\u1005\u102c\u1038\u101e\u100a\u103a \u1004\u103d\u1031\u1000\u103c\u1031\u1038\u1015\u1036\u1037\u1015\u102d\u102f\u1038\u101e\u100a\u1037\u103a\u1021\u1016\u103d\u1032\u1037\u1019\u103e\u1001\u103d\u1004\u1037\u103a\u1015\u103c\u102f\u1011\u102c\u1038\u1015\u103c\u102e\u1038\u1016\u103c\u1005\u103a\u101e\u1031\u102c 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\u1006\u102d\u102f\u1000\u103a\u1000\u102c\u1038\/\u1010\u1000\u1039\u1000\u1005\u102e\u1000\u1032\u1037\u101e\u102d\u102f\u1037\u101e\u1031\u102c\u101a\u102c\u1009\u103a\u1019\u103b\u102c\u1038\u1000\u102d\u102f \u1021\u101e\u102f\u1036\u1038\u1015\u103c\u102f\u101e\u100a\u1037\u103a\u1021\u1001\u102b \u1021\u1011\u1031\u102c\u1000\u103a \u1021\u1011\u102c\u1038\u1021\u1016\u103c\u1005\u103a \u1021\u101e\u102f\u1036\u1038\u1015\u103c\u102f\u101e\u1030\/\u101d\u101a\u103a\u101a\u1030\u101e\u1030\u1000 \u101d\u101a\u103a\u101a\u1030\u101e\u100a\u1037\u103a\u1015\u1005\u1039\u1005\u100a\u103a\u1038\u1021\u1019\u103b\u102d\u102f\u1038\u1021\u1019\u100a\u103a\u104a\u1006\u102d\u102f\u1000\u103a\u1000\u102c\u1038\/\u1010\u1000\u1039\u1000\u1005\u102e\u1006\u102d\u102f\u1015\u102b\u1000 \u1000\u102c\u1038\u1014\u1036\u1015\u102b\u1010\u103a\u1014\u103e\u1004\u1037\u103a \u101a\u102c\u1009\u103a\u1019\u1031\u102c\u1004\u103a\u1038\u1000\u102d\u102f 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\u101c\u102d\u102f\u1021\u1015\u103a\u101e\u100a\u103a\u104b<strong><\/strong><\/p>\n\n\n\n<p>\u1044\u104b&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\u1004\u103d\u1031\u101c\u1000\u103a\u1001\u1036\u1016\u103c\u1010\u103a\u1015\u102d\u102f\u1004\u103a\u1038\u1021\u1001\u103b\u102f\u1015\u103a&nbsp;<strong>\u2013&nbsp;<\/strong>\u1004\u103d\u1031\u1011\u102f\u1010\u103a\u1015\u1031\u1038\u101b\u1014\u103a \u1010\u102c\u101d\u1014\u103a\u101b\u103e\u102d\u101e\u1030\u1000 \u1021\u1010\u100a\u103a\u1015\u103c\u102f\u101c\u1000\u103a\u1019\u103e\u1010\u103a\u101b\u1031\u1038\u1011\u102d\u102f\u1038\u1014\u102d\u102f\u1004\u103a\u101b\u1014\u103a \u101d\u1014\u103a\u1011\u1019\u103a\u1038\u1019\u103b\u102c\u1038 \u101e\u100a\u103a \u104e\u1004\u103a\u1038\u1010\u102d\u102f\u1037\u101d\u101a\u103a\u101a\u1030\u1011\u102c\u1038\u101e\u1031\u102c\u1015\u1005\u1039\u1005\u100a\u103a\u1038\u1019\u103b\u102c\u1038\/\u1021\u101e\u102f\u1036\u1038\u1015\u103c\u102f\u101e\u1031\u102c\u101c\u102f\u1015\u103a\u1004\u1014\u103a\u1038\u1019\u103b\u102c\u1038\u104f\u1000\u102f\u1014\u103a\u1000\u103b\u1005\u101b\u102d\u1010\u103a\u1000\u102d\u102f \u1005\u102c\u101b\u1004\u103a\u1038\u1001\u103b\u102f\u1015\u103a\u104d \u1004\u103d\u1031\u101c\u1000\u103a\u1001\u1036\u1016\u103c\u1010\u103a\u1015\u102d\u102f\u1004\u103a\u1038 \u101b\u1031\u1038\u101e\u102c\u1038\u101b\u1014\u103a\u101c\u102d\u102f\u1021\u1015\u103a\u101e\u100a\u103a\u104b&nbsp;&nbsp;<strong><\/strong><\/p>\n\n\n\n<p><strong>\u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038\u1005\u102c\u1021\u102f\u1015\u103a\u1019\u103b\u102c\u1038<\/strong><\/p>\n\n\n\n<p>\u1005\u102c\u1021\u102f\u1015\u103a\u1019\u103b\u102c\u1038\u101e\u100a\u103a \u1004\u103d\u1031\u1015\u1031\u1038\u1001\u103b\u1031\u1001\u103c\u1004\u103a\u1038\u1014\u103e\u1004\u1037\u103a\u101c\u1000\u103a\u1001\u1036\u1001\u103c\u1004\u103a\u1038\u101c\u102f\u1015\u103a\u1004\u1014\u103a\u1038\u1019\u103b\u102c\u1038\u1021\u102c\u1038\u101c\u102f\u1036\u1038\u1000\u102d\u102f \u1019\u103e\u1010\u103a\u1010\u1019\u103a\u1038\u1010\u1004\u103a\u1011\u102c\u1038\u101e\u1031\u102c&nbsp;&nbsp;&nbsp;\u1019\u103e\u1010\u103a\u1010\u1019\u103a\u1038 \u1005\u102c\u1021\u102f\u1015\u103a\u1019\u103b\u102c\u1038\u1016\u103c\u1005\u103a\u1000\u103c\u101e\u100a\u103a\u104b&nbsp;&nbsp;<strong><\/strong><\/p>\n\n\n\n<p>\u1018\u100f\u103a(\u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038) \u1005\u102c\u1021\u102f\u1015\u103a<strong><u><\/u><\/strong><\/p>\n\n\n\n<p>\u1004\u103d\u1031\u101c\u103d\u103e\u1032\u1015\u103c\u1031\u102c\u1004\u103a\u1038\u1001\u103c\u1004\u103a\u1038\u104a \u1004\u103d\u1031\u1021\u1015\u103a\u1014\u103e\u1036\u1001\u103c\u1004\u103a\u1038\u104a \u1004\u103d\u1031\u1011\u102f\u1010\u103a\u1001\u103c\u1004\u103a\u1038\u104a \u1004\u103d\u1031\u1015\u1031\u1038\u1001\u103b\u1031\u1001\u103c\u1004\u103a\u1038\u104a \u1021\u1010\u102d\u102f\u1038\u1014\u103e\u102f\u1014\u103a\u1038 \u1005\u101e\u1016\u103c\u1004\u1037\u103a<strong><\/strong><\/p>\n\n\n\n<p>\u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038 \u1005\u102c\u1021\u102f\u1015\u103a&nbsp;<strong><u><\/u><\/strong><\/p>\n\n\n\n<p>\u1018\u100f\u103a\u1019\u103e\u1011\u102f\u1010\u103a\u101a\u1030\u101c\u102c\u101e\u1031\u102c\u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038\u104a \u1004\u103d\u1031\u1015\u1031\u1038\u1001\u103b\u1031\u1019\u103e\u102f<strong><\/strong><\/p>\n\n\n\n<p>\u1000\u103c\u102d\u102f\u1010\u1004\u103a\u1011\u102f\u1010\u103a\u1015\u1031\u1038\u101e\u100a\u1037\u103a \u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038\u1005\u102c\u1021\u102f\u1015\u103a<strong><u><\/u><\/strong><\/p>\n\n\n\n<p>\u1000\u103c\u102d\u102f\u1010\u1004\u103a\u1015\u1031\u1038\u1004\u103d\u1031 \u1014\u103e\u1004\u1037\u103a \u1000\u103c\u102d\u102f\u1010\u1004\u103a\u1004\u103d\u1031\u101b\u103e\u1004\u103a\u1038\u101c\u1004\u103a\u1038\u1001\u103c\u1004\u103a\u1038<strong><\/strong><\/p>\n\n\n\n<p><strong>\u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038\u1021\u101d\u1004\u103a\u1021\u1011\u103d\u1000\u103a\u1019\u103e\u1010\u103a\u1010\u1019\u103a\u1038\u1007\u101a\u102c\u1038<\/strong><\/p>\n\n\n\n<p>\u1021\u1031\u102c\u1000\u103a\u1016\u1031\u102c\u103a\u1015\u103c\u1015\u102b\u1007\u101a\u102c\u1038\u1000\u103d\u1000\u103a\u101e\u100a\u103a \u1021\u1016\u103d\u1032\u1037\u1021\u1005\u100a\u103a\u1038\u1010\u1005\u103a\u1001\u102f\u104f\u1005\u1014\u1005\u103a\u1021\u1010\u103d\u1000\u103a \u1004\u103d\u1031\u1000\u103c\u1031\u1038\u101c\u100a\u103a\u1015\u1010\u103a \u1005\u102e\u1038\u1006\u1004\u103a\u1038\u1015\u102f\u1036 \u101e\u1018\u1031\u102c\u1010\u101b\u102c\u1038\u1000\u102d\u102f \u101b\u103e\u1004\u103a\u1038\u1015\u103c\u1011\u102c\u1038\u1001\u103c\u1004\u103a\u1038\u1016\u103c\u1005\u103a\u101e\u100a\u103a\u104b<strong><\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u1018\u100f\u103a\u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038 \u1005\u102c\u1021\u102f\u1015\u103a<\/strong><strong><\/strong><\/td><td><strong>\u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038 \u1005\u102c\u1021\u102f\u1015\u103a<\/strong><strong><\/strong><\/td><td><strong>\u1021\u101e\u1031\u1038\u101e\u102f\u1036\u1038\u1004\u103d\u1031\/ \u1000\u103c\u102d\u102f\u1010\u1004\u103a\u1011\u102f\u1010\u103a \u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038\u1005\u102c\u1021\u102f\u1015\u103a<\/strong><strong><\/strong><\/td><\/tr><tr><td>\u1021\u101c\u103e\u1030\u101b\u103e\u1004\u103a\u1019\u103e\u101c\u103d\u1032\u1004\u103d\u1031&nbsp;&nbsp;&nbsp;&nbsp;\u1045\u1040<strong>,<\/strong>\u1040\u1040\u1040,\u1040\u1040\u1040<strong><\/strong><\/td><td>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\u1011\u102f\u1010\u103a\u101a\u1030\u1004\u103d\u1031&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\u1043\u1040<strong>,<\/strong>\u1040\u1040\u1040,\u1040\u1040\u1040<strong><\/strong><\/td><td>\u1000\u103c\u102d\u102f\u1010\u1004\u103a\u1011\u102f\u1010\u103a\u101a\u1030\u1004\u103d\u1031\u1019\u103e\u1010\u103a\u1010\u1019\u103a\u1038 \u1041\u1040,\u1040\u1040\u1040,\u1040\u1040\u1040<strong><\/strong><\/td><\/tr><tr><td>\u1011\u102f\u1010\u103a\u101a\u1030\u1004\u103d\u1031&nbsp;&nbsp;&nbsp;(\u1043\u1040<strong>,<\/strong>\u1040\u1040\u1040,\u1040\u1040\u1040)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<strong><\/strong><\/td><td>\u1000\u103c\u102d\u102f\u1010\u1004\u103a\u1011\u102f\u1010\u103a\u1004\u103d\u1031&nbsp;&nbsp;(\u1041\u1040<strong>,<\/strong>\u1040\u1040\u1040,\u1040\u1040\u1040)<strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td>\u101c\u1000\u103a\u1000\u103b\u1014\u103a\u1004\u103d\u1031&nbsp;&nbsp;\u1042\u1040<strong>,<\/strong>\u1040\u1040\u1040,\u1040\u1040\u1040&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<strong><\/strong><\/td><td>\u101c\u1000\u103a\u1000\u103b\u1014\u103a\u1004\u103d\u1031&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\u1042\u1040<strong>,<\/strong>\u1040\u1040\u1040,\u1040\u1040\u1040<strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u1005\u102f\u1005\u102f\u1015\u1031\u102b\u1004\u103a\u1038\u101c\u1000\u103a\u1000\u103b\u1014\u103a\u00a0\u00a0\u00a0\u00a0\u00a0=\u00a0\u00a0\u1018\u100f\u103a\u1005\u102c\u1021\u102f\u1015\u103a\u00a0\u00a0\u00a0+ \u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038\u1005\u102c\u1021\u102f\u1015\u103a\u00a0\u00a0+ \u1000\u103c\u102d\u102f\u1010\u1004\u103a\u1011\u102f\u1010\u103a\u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038\u1005\u102c\u1021\u102f\u1015\u103a<\/p>\n\n\n\n<p><strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=&nbsp;&nbsp;<\/strong>\u1042\u1040<strong>,<\/strong>\u1040\u1040\u1040,\u1040\u1040\u1040&nbsp;&nbsp;+ \u1042\u1040,\u1040\u1040\u1040<strong>,<\/strong>\u1040\u1040\u1040&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;+ \u1041\u1040,\u1040\u1040\u1040<strong>,<\/strong>\u1040\u1040\u1040<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=&nbsp;&nbsp;&nbsp;\u1045\u1040,\u1040\u1040\u1040<strong>,<\/strong>\u1040\u1040\u1040<\/p>\n\n\n\n<p>\u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038\u1005\u102c\u1021\u102f\u1015\u103a\u1019\u103b\u102c\u1038\u1011\u1032\u1010\u103d\u1004\u103a \u1019\u100a\u103a\u101e\u102d\u102f\u1037\u1019\u103e\u1010\u103a\u1010\u1019\u103a\u1038\u101b\u1031\u1038\u101e\u103d\u1004\u103a\u1038\u1019\u100a\u103a\u1014\u100a\u103a\u1038<strong><\/strong><\/p>\n\n\n\n<p>\u1018\u100f\u103a\u1005\u102c\u1021\u102f\u1015\u103a\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0              \u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038\u1005\u102c\u1021\u102f\u1015\u103a\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0                  \u1000\u103c\u102d\u102f\u1010\u1004\u103a\u1011\u102f\u1010\u103a\u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038\u1005\u102c\u1021\u102f\u1015\u103a<\/p>\n\n\n\n<p>\u1021\u101c\u103e\u1030\u101b\u103e\u1004\u103a\u1011\u1036\u1019\u103e\u101c\u103d\u103e\u1032\u1004\u103d\u1031&nbsp;&nbsp;&nbsp;&nbsp;\u1045\u1040<strong>,<\/strong>\u1040\u1040\u1040,\u1040\u1040\u1040&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\u1011\u102f\u1010\u103a\u101a\u1030\u1004\u103d\u1031&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\u1043\u1040<strong>,<\/strong>\u1040\u1040\u1040,\u1040\u1040\u1040&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\u1000\u103c\u102d\u102f\u1010\u1004\u103a\u1011\u102f\u1010\u103a\u1015\u1031\u1038\u1004\u103d\u1031&nbsp;&nbsp;&nbsp;&nbsp;(\u1041\u1040<strong>,<\/strong>\u1040\u1040\u1040,\u1040\u1040\u1040)<strong><\/strong><\/p>\n\n\n\n<p>\u1011\u102f\u1010\u103a\u101a\u1030\u1004\u103d\u1031&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(\u1043\u1040<strong>,<\/strong>\u1040\u1040\u1040,\u1040\u1040\u1040)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<strong><\/strong><\/p>\n\n\n\n<p>\u101c\u1000\u103a\u1000\u103b\u1014\u103a\u1004\u103d\u1031&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\u1042\u1040<strong>,<\/strong>\u1040\u1040\u1040,\u1040\u1040\u1040&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<strong><\/strong><\/p>\n\n\n\n<p>\u1005\u102f\u1005\u102f\u1015\u1031\u102b\u1004\u103a\u1038\u101c\u1000\u103a\u1000\u103b\u1014\u103a\u1004\u103d\u1031&nbsp;&nbsp;&nbsp;&nbsp;=&nbsp;&nbsp;\u1018\u100f\u103a&nbsp;&nbsp;&nbsp;&nbsp;+ \u1019\u102e\u1038\u1001\u1036\u101e\u1031\u1010\u1039\u1010\u102c\u1011\u1032\u101b\u103e\u102d\u1004\u103d\u1031&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;+ \u1000\u103c\u102d\u102f\u1010\u1004\u103a\u1011\u102f\u1010\u103a\u1015\u1031\u1038\u1004\u103d\u1031<strong><\/strong><\/p>\n\n\n\n<p><strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=&nbsp;&nbsp;<\/strong>\u1042\u1040<strong>,<\/strong>\u1040\u1040\u1040,\u1040\u1040\u1040 + (\u1043\u1040<strong>,<\/strong>\u1040\u1040\u1040,\u1040\u1040\u1040 &#8211; (\u1041\u1040<strong>,<\/strong>\u1040\u1040\u1040,\u1040\u1040\u1040)) + \u1041\u1040<strong>,<\/strong>\u1040\u1040\u1040,\u1040\u1040\u1040<strong><\/strong><\/p>\n\n\n\n<p><strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=&nbsp;&nbsp;<\/strong>\u1045\u1040<strong>,<\/strong>\u1040\u1040\u1040,\u1040\u1040\u1040<strong><\/strong><\/p>\n\n\n\n<p>\u1019\u103e\u1010\u103a\u1001\u103b\u1000\u103a &#8211; \u1019\u102e\u1038\u1001\u1036\u101e\u1031\u1010\u1039\u1010\u102c\u1011\u1032\u101b\u103e\u102d\u1004\u103d\u1031\u1000\u102d\u102f \u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038\u1005\u102c\u1021\u102f\u1015\u103a\u1014\u103e\u1004\u1037\u103a \u1000\u103c\u102d\u102f\u1010\u1004\u103a\u1011\u102f\u1010\u103a\u1015\u1031\u1038\u101e\u1031\u102c\u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038\u1005\u102c\u1021\u102f\u1015\u103a \u1014\u103e\u1005\u103a\u1021\u102f\u1015\u103a\u1005\u101c\u102f\u1036\u1038\u1010\u103d\u1004\u103a \u1011\u100a\u1037\u103a\u101e\u103d\u1004\u103a\u1038\u1010\u103d\u1000\u103a\u1001\u103b\u1000\u103a\u101b\u1014\u103a \u1021\u101b\u1031\u1038\u1000\u103c\u102e\u1038\u1015\u102b\u101e\u100a\u103a\u104b&nbsp;&nbsp;<strong><\/strong><\/p>\n\n\n\n<p>\u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038\u1005\u102c\u1021\u102f\u1015\u103a\u1019\u103b\u102c\u1038\u1021\u1010\u103d\u1000\u103a \u1019\u103e\u1010\u103a\u1010\u1019\u103a\u1038\u1019\u103b\u102c\u1038\u1000\u102d\u102f \u1005\u102c\u1021\u102f\u1015\u103a\u1019\u103b\u102c\u1038\u1011\u1032\u1010\u103d\u1004\u103a \u101e\u102d\u1019\u103a\u1038\u1006\u100a\u103a\u1038\u1011\u102c\u1038\u101b\u1014\u103a\u101c\u102d\u102f\u1021\u1015\u103a\u1015\u102b\u101e\u100a\u103a\u104b&nbsp;&nbsp;&nbsp;<strong><\/strong><\/p>\n\n\n\n<p>\u101c\u1000\u103a\u1010\u103d\u1031\u1037\u101c\u1031\u1037\u1000\u103b\u1004\u1037\u103a\u101b\u1014\u103a \u1014\u1019\u1030\u1014\u102c<strong><\/strong><\/p>\n\n\n\n<p><strong>\u2022&nbsp;&nbsp;&nbsp;&nbsp;<\/strong>\u1042\u1040\u1042\u1045 \u1001\u102f\u1014\u103e\u1005\u103a\u104a \u1007\u103d\u1014\u103a\u101c \u1041 \u101b\u1000\u103a &#8211; \u1004\u103d\u1031\u1000\u103c\u1031\u1038\u1015\u1036\u1037\u1015\u102d\u102f\u1038\u1015\u1031\u1038\u101e\u100a\u1037\u103a\u1021\u1016\u103d\u1032\u1037\u1019\u103e \u101e\u1004\u103a\u1010\u102d\u102f\u1037\u1021\u1016\u103d\u1032\u1037\u1021\u1005\u100a\u103a\u1038\u1011\u1036\u101e\u102d\u102f\u1037 \u1019\u103c\u1014\u103a\u1019\u102c\u1000\u103b\u1015\u103a\u1004\u103d\u1031 (\u1045\u1040,\u1040\u1040\u1040, \u1040\u1040\u1040) \u101c\u103d\u103e\u1032\u1015\u1031\u1038\u1001\u1032\u1037\u101e\u100a\u103a\u104b \u1018\u100f\u103a\u1019\u103e \u1004\u103d\u1031\u101c\u103d\u103e\u1032\u1001\u1021\u1010\u103d\u1000\u103a \u1000\u103b\u1015\u103a\u1004\u103d\u1031 (\u1045\u1040,\u1040\u1040\u1040) \u101d\u1014\u103a\u1006\u1031\u102c\u1004\u103a\u1005\u101b\u102d\u1010\u103a\u101a\u1030\u1015\u102b\u101e\u100a\u103a\u104b&nbsp;<strong><\/strong><\/p>\n\n\n\n<p><strong>\u2022&nbsp;&nbsp;&nbsp;&nbsp;<\/strong>\u1042\u1040\u1042\u1045 \u1001\u102f\u1014\u103e\u1005\u103a\u104a \u1007\u103d\u1014\u103a\u101c \u1042 \u101b\u1000\u103a &#8211;&nbsp;&nbsp;\u1021\u1016\u103d\u1032\u1037\u104f\u1019\u102e\u1038\u1001\u1036\u101e\u1031\u1010\u1039\u1010\u102c\u1010\u103d\u1004\u103a\u101e\u102d\u1019\u103a\u1038\u1006\u100a\u103a\u1038\u1011\u102c\u1038\u101b\u1014\u103a \u1000\u103b\u1015\u103a\u1004\u103d\u1031 (\u1042\u1040,\u1040\u1040\u1040,\u1040\u1040\u1040) \u1000\u102d\u102f \u1018\u100f\u103a\u1019\u103e \u1011\u102f\u1010\u103a\u101a\u1030\u1001\u1032\u1037\u1015\u102b\u101e\u100a\u103a\u104b&nbsp;<strong><\/strong><\/p>\n\n\n\n<p><strong>\u2022&nbsp;&nbsp;&nbsp;&nbsp;<\/strong>\u1042\u1040\u1042\u1045 \u1001\u102f\u1014\u103e\u1005\u103a\u104a \u1007\u103d\u1014\u103a\u101c \u1041\u1045 \u101b\u1000\u103a &#8211; \u1021\u1001\u103c\u1031\u1001\u1036\u1005\u102c\u101b\u1004\u103a\u1038\u1000\u102d\u102f\u1004\u103a\u101e\u1004\u103a\u1010\u1014\u103a\u1038\u1021\u1010\u103d\u1000\u103a \u1016\u102d\u102f\u1004\u103a (\u1045\u1040) \u1000\u102d\u102f \u1000\u103b\u1015\u103a\u1004\u103d\u1031 (\u1041\u1045\u1040,\u1040\u1040\u1040)\u1016\u103c\u1004\u1037\u103a \u101d\u101a\u103a\u101a\u1030\u1001\u1032\u1037\u1015\u102b\u101e\u100a\u103a\u104b&nbsp;<strong><\/strong><\/p>\n\n\n\n<p><strong>\u2022&nbsp;&nbsp;&nbsp;&nbsp;<\/strong>\u1042\u1040\u1042\u1045 \u1001\u102f\u1014\u103e\u1005\u103a\u104a \u1007\u103d\u1014\u103a\u101c \u1042\u1040 \u101b\u1000\u103a &#8211; \u1000\u102d\u102f\u101b\u1032\u1000\u102d\u102f \u1019\u1014\u1039\u1010\u101c\u1031\u1038\u1019\u103c\u102d\u102f\u1037\u1010\u103d\u1004\u103a\u1015\u103c\u102f\u101c\u102f\u1015\u103a\u101e\u1031\u102c \u1021\u1016\u103d\u1032\u1037\u1021\u1005\u100a\u103a\u1038\u1019\u103b\u102c\u1038 \u101c\u102f\u1015\u103a\u1004\u1014\u103a\u1038\u100a\u103e\u102d\u1014\u103e\u102d\u102f\u1004\u103a\u1038 \u1021\u1005\u100a\u103a\u1038\u1021\u101d\u1031\u1038\u1000\u102d\u102f\u1010\u1000\u103a\u101b\u1031\u102c\u1000\u103a\u101b\u1014\u103a \u1001\u101b\u102e\u1038\u1005\u101b\u102d\u1010\u103a\u1000\u103b\u1015\u103a\u1004\u103d\u1031 (\u1041,\u1040\u1040\u1040,\u1040\u1040\u1040) \u1000\u103c\u102d\u102f\u1010\u1004\u103a\u1011\u102f\u1010\u103a\u1015\u1031\u1038\u1001\u1032\u1037\u1015\u102b\u101e\u100a\u103a\u104b<strong><\/strong><\/p>\n\n\n\n<p><strong>\u2022&nbsp;&nbsp;&nbsp;&nbsp;<\/strong>\u1042\u1040\u1042\u1045\u1001\u102f\u1014\u103e\u1005\u103a\u104a \u1007\u103d\u1014\u103a\u101c \u1042\u1045 \u101b\u1000\u103a &#8211; \u1000\u102d\u102f\u101b\u1032\u101e\u100a\u103a \u1000\u103c\u102d\u102f\u1010\u1004\u103a\u1011\u102f\u1010\u103a\u1015\u1031\u1038\u1004\u103d\u1031\u1011\u1032\u1019\u103e \u1021\u101e\u102f\u1036\u1038\u1015\u103c\u102f\u1004\u103d\u1031 (\u1048\u1040\u1040,\u1040\u1040\u1040) \u1000\u102d\u102f \u1005\u102c\u101b\u1004\u103a\u1038 \u1015\u103c\u1014\u103a\u101c\u100a\u103a\u101b\u103e\u1004\u103a\u1038\u101c\u1004\u103a\u1038\u1001\u1032\u1037\u1015\u103c\u102e\u1038 \u1015\u102d\u102f\u1004\u103d\u1031 (\u1042\u1040\u1040,\u1040\u1040\u1040) \u1000\u102d\u102f \u1000\u103c\u102d\u102f\u1010\u1004\u103a\u1011\u102f\u1010\u103a\u1015\u1031\u1038\u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038\u1005\u102c\u1021\u102f\u1015\u103a\u1011\u1032\u101e\u102d\u102f\u1037 \u1015\u103c\u1014\u103a\u101e\u103d\u1004\u103a\u1038\u1001\u1032\u1037\u1015\u102b\u101e\u100a\u103a\u104b<strong><\/strong><\/p>\n\n\n\n<p><strong>\u1018\u100f\u103a\u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038\u1005\u102c\u1021\u102f\u1015\u103a<\/strong><\/p>\n\n\n\n<p>\u1042\u1040\u1042\u1045 \u1007\u103d\u1014\u103a\u101c \u1041 \u101b\u1000\u103a\u00a0\u00a0\u00a0donor \u1019\u103e\u101c\u103d\u103e\u1032\u1004\u103d\u1031\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u1045\u1040,\u1040\u1040\u1040<strong>,<\/strong>\u1040\u1040\u1040 \u1000\u103b\u1015\u103a<\/p>\n\n\n\n<p><strong>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/strong>\u1007\u103d\u1014\u103a\u101c \u1041 \u101b\u1000\u103a\u00a0\u00a0\u00a0\u00a0\u00a0\u1018\u100f\u103a\u101d\u1014\u103a\u1006\u1031\u102c\u1004\u103a\u1001\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0(\u1045\u1040,\u1040\u1040\u1040)<\/p>\n\n\n\n<p>\u1042\u1040\u1042\u1045 \u1001\u102f\u1014\u103e\u1005\u103a\u104a \u1007\u103d\u1014\u103a\u101c \u1042 \u101b\u1000\u103a &#8211;&nbsp;&nbsp;\u1021\u1016\u103d\u1032\u1037\u104f\u1019\u102e\u1038\u1001\u1036\u101e\u1031\u1010\u1039\u1010\u102c\u1010\u103d\u1004\u103a\u101e\u102d\u1019\u103a\u1038\u1006\u100a\u103a\u1038\u1011\u102c\u1038\u101b\u1014\u103a \u1000\u103b\u1015\u103a\u1004\u103d\u1031 (\u1042\u1040,\u1040\u1040\u1040,\u1040\u1040\u1040) \u1000\u102d\u102f \u1018\u100f\u103a\u1019\u103e \u1011\u102f\u1010\u103a\u101a\u1030\u1001\u1032\u1037\u1015\u102b\u101e\u100a\u103a\u104b&nbsp;<strong><\/strong><\/p>\n\n\n\n<p><strong>\u1018\u100f\u103a\u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038\u1005\u102c\u1021\u102f\u1015\u103a&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/strong><\/p>\n\n\n\n<p>\u1007\u103d\u1014\u103a\u101c \u1042 \u101b\u1000\u103a&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\u1011\u102f\u1010\u103a\u101a\u1030\u1004\u103d\u1031&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(\u1042\u1040<strong>,<\/strong>\u1040\u1040\u1040,\u1040\u1040\u1040)<strong><\/strong><\/p>\n\n\n\n<p><strong>\u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038\u1005\u102c\u1021\u102f\u1015\u103a<\/strong><\/p>\n\n\n\n<p>\u1007\u103d\u1014\u103a\u101c \u1042 \u101b\u1000\u103a&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\u1011\u102f\u1010\u103a\u101a\u1030\u101e\u100a\u1037\u103a\u1004\u103d\u1031&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\u1042\u1040<strong>,<\/strong>\u1040\u1040\u1040,\u1040\u1040\u1040<strong><\/strong><\/p>\n\n\n\n<p>\u1042\u1040\u1042\u1045 \u1001\u102f\u1014\u103e\u1005\u103a\u104a \u1007\u103d\u1014\u103a\u101c \u1041\u1045 \u101b\u1000\u103a &#8211; \u1021\u1001\u103c\u1031\u1001\u1036\u1005\u102c\u101b\u1004\u103a\u1038\u1000\u102d\u102f\u1004\u103a\u101e\u1004\u103a\u1010\u1014\u103a\u1038\u1021\u1010\u103d\u1000\u103a \u1016\u102d\u102f\u1004\u103a (\u1045\u1040) \u1000\u102d\u102f \u1000\u103b\u1015\u103a\u1004\u103d\u1031 (\u1041\u1045\u1040,\u1040\u1040\u1040)\u1016\u103c\u1004\u1037\u103a \u101d\u101a\u103a\u101a\u1030\u1001\u1032\u1037\u1015\u102b\u101e\u100a\u103a\u104b&nbsp;<strong><\/strong><\/p>\n\n\n\n<p><strong>\u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038\u1005\u102c\u1021\u102f\u1015\u103a&nbsp;<\/strong><\/p>\n\n\n\n<p>\u1007\u103d\u1014\u103a\u101c \u1041\u1045 \u101b\u1000\u103a&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\u1021\u1001\u103c\u1031\u1001\u1036\u1005\u102c\u101b\u1004\u103a\u1038\u1000\u102d\u102f\u1004\u103a\u101e\u1004\u103a\u1010\u1014\u103a\u1038\u1021\u1010\u103d\u1000\u103a \u1016\u102d\u102f\u1004\u103a (\u1045\u1040)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(\u1041\u1045\u1040,\u1040\u1040\u1040)<strong><\/strong><\/p>\n\n\n\n<p>\u1042\u1040\u1042\u1045 \u1001\u102f\u1014\u103e\u1005\u103a\u104a \u1007\u103d\u1014\u103a\u101c \u1042\u1040 \u101b\u1000\u103a &#8211; \u1000\u102d\u102f\u101b\u1032 \u1000\u102d\u102f \u1019\u1014\u1039\u1010\u101c\u1031\u1038\u1019\u103c\u102d\u102f\u1037\u1010\u103d\u1004\u103a\u1015\u103c\u102f\u101c\u102f\u1015\u103a\u101e\u1031\u102c \u1021\u1005\u100a\u103a\u1038\u1021\u101d\u1031\u1038\u1000\u102d\u102f\u1010\u1000\u103a\u101b\u1031\u102c\u1000\u103a\u101b\u1014\u103a \u1001\u101b\u102e\u1038\u1005\u101b\u102d\u1010\u103a\u1000\u103b\u1015\u103a \u1004\u103d\u1031 (\u1041,\u1040\u1040\u1040,\u1040\u1040\u1040) \u1000\u103c\u102d\u102f\u1010\u1004\u103a\u1011\u102f\u1010\u103a\u1015\u1031\u1038\u1001\u1032\u1037\u1015\u102b\u101e\u100a\u103a\u104b<strong><\/strong><\/p>\n\n\n\n<p><strong>\u1000\u103c\u102d\u102f\u1010\u1004\u103a\u1011\u102f\u1010\u103a\u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038\u1005\u102c\u1021\u102f\u1015\u103a<\/strong><\/p>\n\n\n\n<p>\u1007\u103d\u1014\u103a\u101c \u1042\u1040 \u101b\u1000\u103a&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\u1000\u102d\u102f\u101b\u1032\u1000\u102d\u102f \u1000\u103c\u102d\u102f\u1010\u1004\u103a\u1011\u102f\u1010\u103a\u1015\u1031\u1038\u1004\u103d\u1031&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(\u1041,\u1040\u1040\u1040,\u1040\u1040\u1040<strong>)<\/strong><\/p>\n\n\n\n<p>\u1042\u1040\u1042\u1045 \u1001\u102f\u1014\u103e\u1005\u103a\u104a \u1007\u103d\u1014\u103a\u101c \u1042\u1045 \u101b\u1000\u103a &#8211; \u1000\u102d\u102f\u101b\u1032\u101e\u100a\u103a \u1000\u103c\u102d\u102f\u1010\u1004\u103a\u1011\u102f\u1010\u103a\u1015\u1031\u1038\u1004\u103d\u1031\u1019\u103e \u1021\u101e\u102f\u1036\u1038\u1015\u103c\u102f\u1004\u103d\u1031 (\u1048\u1040\u1040,\u1040\u1040\u1040)\u1000\u103b\u1015\u103a\u1021\u1010\u103d\u1000\u103a \u1005\u102c\u101b\u1004\u103a\u1038 \u1015\u103c\u1014\u103a\u101b\u103e\u1004\u103a\u1038\u101c\u1004\u103a\u1038\u1001\u1032\u1037 \u1015\u103c\u102e\u1038 \u1015\u102d\u102f\u1004\u103d\u1031 (\u1042\u1040\u1040,\u1040\u1040\u1040) \u1000\u102d\u102f \u1000\u103c\u102d\u102f\u1010\u1004\u103a\u1011\u102f\u1010\u103a\u1015\u1031\u1038\u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038\u1005\u102c\u1021\u102f\u1015\u103a\u1011\u1032 \u1015\u103c\u1014\u103a\u101e\u103d\u1004\u103a\u1038\u1001\u1032\u1037\u1015\u102b\u101e\u100a\u103a\u104b<strong><\/strong><\/p>\n\n\n\n<p><strong>\u1000\u103c\u102d\u102f\u1010\u1004\u103a\u1011\u102f\u1010\u103a\u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038\u1005\u102c\u1021\u102f\u1015\u103a<\/strong><\/p>\n\n\n\n<p>\u1007\u103d\u1014\u103a\u101c \u1042\u1045 \u101b\u1000\u103a&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\u1000\u102d\u102f\u101b\u1032\u104f\u1000\u103c\u102d\u102f\u1010\u1004\u103a\u1011\u102f\u1010\u103a\u1015\u1031\u1038\u1004\u103d\u1031\u101b\u103e\u1004\u103a\u1038\u101c\u1004\u103a\u1038\u1001\u103c\u1004\u103a\u1038&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\u1041,\u1040\u1040\u1040<strong>,<\/strong>\u1040\u1040\u1040<strong><\/strong><\/p>\n\n\n\n<p><strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(<\/strong>\u1010\u1004\u103a\u1015\u103c\u101e\u100a\u1037\u103a\u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038 \u1048\u1040\u1040<strong>,<\/strong>\u1040\u1040\u1040 + \u1004\u103d\u1031\u101e\u102c\u1038 \u1042\u1040\u1040,\u1040\u1040\u1040)<strong><\/strong><\/p>\n\n\n\n<p><strong>\u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038\u1005\u102c\u1021\u102f\u1015\u103a\u00a0<\/strong><\/p>\n\n\n\n<p>\u1007\u103d\u1014\u103a\u101c \u1042\u1045 \u101b\u1000\u103a \u1019\u1014\u1039\u1010\u101c\u1031\u1038\u1019\u103c\u102d\u102f\u1037\u1010\u103d\u1004\u103a \u101c\u102f\u1015\u103a\u1004\u1014\u103a\u1038\u100a\u103e\u102d\u1014\u103e\u102d\u102f\u1004\u103a\u1038\u1021\u1005\u100a\u103a\u1038\u1021\u101d\u1031\u1038<strong><\/strong><\/p>\n\n\n\n<p>\u1010\u1000\u103a\u101b\u1031\u102c\u1000\u103a\u101e\u100a\u1037\u103a \u1001\u101b\u102e\u1038\u1005\u101b\u102d\u1010\u103a \u1000\u103b\u1015\u103a\u1004\u103d\u1031 (\u1048\u1040\u1040,\u1040\u1040\u1040)<strong><\/strong><\/p>\n\n\n\n<p>\u1005\u102c\u101b\u1004\u103a\u1038\u1005\u102c\u1021\u102f\u1015\u103a\u1021\u102c\u1038\u101c\u102f\u1036\u1038 \u1005\u102c\u101b\u1004\u103a\u1038\u1000\u102d\u102f\u1000\u103a\u101e\u103d\u102c\u1038\u101c\u103b\u1004\u103a \u101c\u1000\u103a\u1011\u1032\u101b\u103e\u102d\u1004\u103d\u1031\u1019\u103b\u102c\u1038\u1000\u102d\u102f\u101b\u1031\u1010\u103d\u1000\u103a\u1015\u103c\u102e\u1038 \u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038\u1015\u102f\u1036\u1005\u1036\u1011\u1032\u1010\u103d\u1004\u103a\u1016\u103c\u100a\u1037\u103a\u101e\u103d\u1004\u103a\u1038\u101b\u1019\u100a\u103a\u104b \u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038\u1015\u102f\u1036\u1005\u1036\u1011\u1032\u1019\u103e&nbsp;&nbsp;\u1004\u103d\u1031\u101e\u102c\u1038\u1005\u102f\u1005\u102f\u1015\u1031\u102b\u1004\u103a\u1038\u101e\u100a\u103a \u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038\u1005\u102c\u1021\u102f\u1015\u103a\u1011\u1032\u101b\u103e\u102d \u1005\u102c\u101b\u1004\u103a\u1038\u1015\u102d\u1010\u103a\u101c\u1000\u103a\u1000\u103b\u1014\u103a\u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038\u1014\u103e\u1004\u1037\u103a \u1000\u102d\u102f\u1000\u103a\u100a\u102e\u1019\u103e\u102f \u101b\u103e\u102d\u101b\u1015\u102b\u1019\u100a\u103a\u104b&nbsp;&nbsp;<strong><\/strong><\/p>\n\n\n\n<p><strong>\u1015\u103c\u1014\u103a\u101c\u100a\u103a\u1005\u102c\u101b\u1004\u103a\u1038\u1000\u102d\u102f\u1000\u103a\/\u100a\u103e\u102d\u1014\u103e\u102d\u102f\u1004\u103a\u1038\u101e\u100a\u1037\u103a\u101c\u102f\u1015\u103a\u1004\u1014\u103a\u1038\u1005\u1009\u103a&nbsp;<\/strong><\/p>\n\n\n\n<p>\u1015\u103c\u1014\u103a\u101c\u100a\u103a\u1005\u102c\u101b\u1004\u103a\u1038\u1000\u102d\u102f\u1000\u103a\/\u100a\u103e\u102d\u1014\u103e\u102d\u102f\u1004\u103a\u1038\u1001\u103c\u1004\u103a\u1038\u101e\u1018\u1031\u102c\u1010\u101b\u102c\u1038\u1006\u102d\u102f\u101e\u100a\u103a\u1019\u103e\u102c &#8211;&nbsp;&nbsp;<strong><\/strong><\/p>\n\n\n\n<p>&nbsp;\u1005\u102c\u101b\u1004\u103a\u1038\u1016\u103d\u1004\u1037\u103a\u101c\u1000\u103a\u1000\u103b\u1014\u103a\u1004\u103d\u1031<strong><\/strong><\/p>\n\n\n\n<p>\u100a\u103e\u102d\u1014\u103e\u102d\u102f\u1004\u103a\u1038\u1001\u103c\u1004\u103a\u1038 &#8211; \u1018\u100f\u1039\u100d\u102c\u1014\u103e\u1005\u103a\u1010\u1014\u103e\u1005\u103a\/\u101e\u102f\u1036\u1038\u1005\u103d\u1032\u101b\u1014\u103a\u1001\u103d\u1004\u1037\u103a\u1015\u103c\u102f\u101e\u100a\u1037\u103a\u1000\u102c\u101c\u1021\u1010\u103d\u1004\u103a\u1038 \u101c\u103d\u103e\u1032\u1015\u103c\u1031\u102c\u1004\u103a\u1038\u1015\u1031\u1038\u101e\u1031\u102c \/ \u101d\u1004\u103a\u101b\u1031\u102c\u1000\u103a\u101c\u102c\u101e\u1031\u102c\u1004\u103d\u1031\u1000\u103c\u1031\u1038<strong><\/strong><\/p>\n\n\n\n<p>\u101c\u103b\u1031\u102c\u1037\u1001\u103b\u1001\u103c\u1004\u103a\u1038 &#8211; \u1021\u101e\u102f\u1036\u1038\u1005\u101b\u102d\u1010\u103a\u1019\u103b\u102c\u1038<strong><\/strong><\/p>\n\n\n\n<p>\u1005\u102c\u101b\u1004\u103a\u1038\u1015\u102d\u1010\u103a\u101c\u1000\u103a\u1000\u103b\u1014\u103a\u1004\u103d\u1031\u1010\u102d\u102f\u1037\u1000\u102d\u102f \u1015\u103c\u1014\u103a\u101c\u100a\u103a\u104d \u1005\u102c\u101b\u1004\u103a\u1038\u1000\u102d\u102f\u1000\u103a\u100a\u102e\u1019\u103e\u102f\u101b\u103e\u102d\u1019\u101b\u103e\u102d\u1005\u1005\u103a\u1006\u1031\u1038\u101e\u100a\u103a\u1037\u101c\u102f\u1015\u103a\u1004\u1014\u103a\u1038\u1005\u1009\u103a\u1015\u1004\u103a\u1016\u103c\u1005\u103a\u101e\u100a\u103a\u104b <\/p>\n\n\n\n<p>\u1018\u100f\u103a\u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038\u1005\u102c\u1021\u102f\u1015\u103a\u1014\u103e\u1004\u1037\u103a \u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038\u1005\u102c\u1021\u102f\u1015\u103a\u1019\u103b\u102c\u1038\u1019\u103e \u1004\u103d\u1031\u1015\u1031\u1038\u1004\u103d\u1031\u101a\u1030\u1019\u103b\u102c\u1038\u1000\u102d\u102f \u1005\u102c\u101b\u1004\u103a\u1038\u1015\u1031\u102b\u1004\u103a\u1038\u1001\u103b\u102f\u1015\u103a\u101b\u1015\u102b\u1019\u100a\u103a\u104b \u1011\u102d\u102f\u101e\u102d\u102f\u1037\u1005\u102c\u101b\u1004\u103a\u1038 \u1015\u1031\u102b\u1004\u103a\u1038\u1001\u103b\u102f\u1015\u103a\u1011\u102c\u1038\u101e\u1031\u102c \u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038\u1021\u1001\u103b\u1000\u103a\u1021\u101c\u1000\u103a\u1019\u103b\u102c\u1038\u1021\u1010\u103d\u1000\u103a \u1000\u103d\u1014\u103a\u1015\u103b\u1030\u1010\u102c&nbsp;<strong>EXCEL&nbsp;<\/strong>\u1016\u103c\u1004\u1037\u103a \u1021\u1019\u103b\u102d\u102f\u1038\u1021\u1005\u102c\u1038\u1001\u103d\u1032\u1001\u103c\u1004\u103a\u1038\u104a \u1021\u101c\u103e\u1030\u101b\u103e\u1004\u103a \u1021\u1016\u103d\u1032\u1037\u1021\u1005\u100a\u103a\u1038\u1000\u102d\u102f \u1021\u1005\u102e\u101b\u1004\u103a\u1001\u1036\u1005\u102c\u1010\u1004\u103a\u1015\u103c\u101b\u1014\u103a\u1021\u1010\u103d\u1000\u103a \u101e\u1010\u1004\u103a\u1038\u1021\u1001\u103b\u1000\u103a\u1021\u101c\u1000\u103a\u1019\u103b\u102c\u1038\u101b\u101b\u103e\u102d\u101b\u1014\u103a&nbsp;<strong>\u201cfilter\u201d&nbsp;<\/strong>\u1019\u103b\u102c\u1038\u1011\u100a\u1037\u103a\u101e\u103d\u1004\u103a\u1038\u1001\u103c\u1004\u103a\u1038\u104a \u101e\u102f\u1036\u1038\u1005\u103d\u1032\u1001\u1032\u1037\u101e\u100a\u1037\u103a\u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038\u1000\u102d\u102f \u1005\u1005\u103a\u1006\u1031\u1038 \u1001\u103c\u1004\u103a\u1038\u1010\u102d\u102f\u1037\u1015\u103c\u102f\u101c\u102f\u1015\u103a\u1014\u102d\u102f\u1004\u103a\u1015\u102b\u101e\u100a\u103a\u104b&nbsp;&nbsp;<strong><\/strong><\/p>\n\n\n\n<p>\u101a\u1004\u103a\u1038\u101e\u1010\u1004\u103a\u1038\u1021\u1001\u103b\u1000\u103a\u1021\u101c\u1000\u103a\u1019\u103b\u102c\u1038\u1000\u102d\u102f \u1000\u1030\u1038\u101a\u1030\u1015\u103c\u102e\u1038 \u101c\u101a\u103a\u1002\u103b\u102c\u1005\u102c\u101b\u103d\u1000\u103a\u1015\u1031\u102b\u103a\u1010\u103d\u1004\u103a \u101b\u1031\u1038\u101e\u103d\u1004\u103a\u1038\u1015\u103c\u102e\u1038 \u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038 \u1021\u1019\u103e\u1010\u103a\u1019\u103b\u102c\u1038\u1014\u103e\u1004\u1037\u103a \u1014\u1031\u1037\u1005\u103d\u1032\u1019\u103b\u102c\u1038\u1000\u102d\u102f \u1021\u1005\u102e\u1021\u1005\u1009\u103a\u1015\u103c\u102f\u101c\u102f\u1015\u103a\u101b\u1014\u103a\u1021\u1010\u103d\u1000\u103a&nbsp;<strong>\u201cfilter\u201d&nbsp;<\/strong>\u1019\u103b\u102c\u1038\u1000\u102d\u102f \u1021\u101e\u102f\u1036\u1038\u1015\u103c\u102f\u101b\u101e\u100a\u103a\u104b \u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038\u1021\u1019\u103e\u1010\u103a\u1019\u103b\u102c\u1038\u1000\u102d\u102f \u1015\u103c\u1014\u103a\u101c\u100a\u103a\u1005\u102f\u1005\u100a\u103a\u1038\u1005\u102e\u1005\u1009\u103a\u1001\u103c\u1004\u103a\u1038\u1016\u103c\u1004\u1037\u103a \u1004\u103d\u1031\u1015\u1031\u1038\u1004\u103d\u1031\u101a\u1030\u1021\u102c\u1038\u101c\u102f\u1036\u1038\u1000\u102d\u102f \u101b\u1031\u1038\u101e\u103d\u1004\u103a\u1038\u101b\u101e\u100a\u103a\u104b&nbsp;<strong><\/strong><\/p>\n\n\n\n<p><strong>\u2022&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/strong>\u101b\u101e\u102f\u1036\u1038\u1019\u103e\u1014\u103a\u1038\u1001\u103c\u1031\u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038\u1010\u103d\u1004\u103a \u1004\u103d\u1031\u1019\u100a\u103a\u1019\u103b\u103e\u101b\u103e\u102d\u101e\u1014\u100a\u103a\u1038\u104b<strong><\/strong><\/p>\n\n\n\n<p><strong>\u2022&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/strong>\u1018\u100f\u1039\u100d\u101b\u1031\u1038\u1000\u102c\u101c\u1021\u1010\u103d\u1004\u103a\u1038 \u1004\u103d\u1031\u1000\u103c\u1031\u1038\u1019\u100a\u103a\u1019\u103b\u103e\u101e\u102f\u1036\u1038\u1005\u103d\u1032\u1001\u1032\u1037\u101e\u1014\u100a\u103a\u1038\u104b<strong><\/strong><\/p>\n\n\n\n<p><strong>\u2022&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/strong>\u1014\u1031\u102c\u1000\u103a\u1014\u103e\u1005\u103a\u1018\u100f\u1039\u100d\u102c\u101b\u1031\u1038\u1000\u102c\u101c\u1021\u1010\u103d\u1004\u103a\u1038 \u101e\u102f\u1036\u1038\u1005\u103d\u1032\u101b\u1014\u103a \u1018\u100f\u1039\u100d\u102c\u1004\u103d\u1031\u1019\u100a\u103a\u1019\u103b\u103e \u1000\u103b\u1014\u103a\u101b\u103e\u102d\u1019\u100a\u103a\u1014\u100a\u103a\u1038\u104b&nbsp;<strong><\/strong><\/p>\n\n\n\n<p><strong>\u2022&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/strong>\u1005\u102f\u1005\u102f\u1015\u1031\u102b\u1004\u103a\u1038\u1018\u100f\u1039\u100d\u102c\u1004\u103d\u1031\u104f \u101b\u102c\u1001\u102d\u102f\u1004\u103a\u1014\u103e\u102f\u1014\u103a\u1038\u1019\u100a\u103a\u1019\u103b\u103e\u1000\u102d\u102f \u101e\u102f\u1036\u1038\u1005\u103d\u1032\u1001\u1032\u1037\u1015\u102b\u101e\u1014\u100a\u103a\u1038&nbsp;<strong><\/strong><\/p>\n\n\n\n<p>\u101b\u101e\u102f\u1036\u1038\u1019\u103e\u1014\u103a\u1001\u103c\u1031\u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038\u1014\u103e\u1004\u1037\u103a \u101e\u102f\u1036\u1038\u1005\u103d\u1032\u1004\u103d\u1031\u1010\u102d\u102f\u1037\u104f\u1021\u1001\u103c\u1031\u1021\u1014\u1031\u1000\u102d\u102f\u101e\u102d\u101b\u103e\u102d\u101b\u1014\u103a \u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038\u100c\u102c\u1014\u1019\u103e\u101d\u1014\u103a\u1011\u1019\u103a\u1038\u1019\u103b\u102c\u1038\u101e\u100a\u103a \u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038\u1000\u102d\u102f \u101c\u1005\u1009\u103a \u101e\u102d\u102f\u1037\u1019\u101f\u102f\u1010\u103a (\u1043) \u101c\u1010\u1005\u103a\u1000\u103c\u102d\u1019\u103a \u1005\u102c\u101b\u1004\u103a\u1038\u1021\u1004\u103a\u1038\u1015\u103c\u102f\u1005\u102f\u101b\u1019\u100a\u103a\u104b \u1011\u102d\u102f\u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038\u1006\u102d\u102f\u1004\u103a\u101b\u102c\u101e\u1010\u1004\u103a\u1038\u1021\u1001\u103b\u1000\u103a\u1021\u101c\u1000\u103a\u1019\u103b\u102c\u1038\u101e\u100a\u103a \u1005\u102e\u1019\u1036\u1000\u102d\u1014\u103a\u1038\u1000\u102d\u102f \u101b\u1031\u1038\u1006\u103d\u1032 \u1021\u1000\u1031\u102c\u1004\u103a\u1021\u1011\u100a\u103a\u1016\u1031\u102c\u103a\u101e\u1031\u102c \u101d\u1014\u103a\u1011\u1019\u103a\u1038\u1021\u102c\u1038\u101c\u102f\u1036\u1038\u1021\u1010\u103d\u1000\u103a \u1021\u101c\u103d\u1014\u103a\u1021\u101b\u1031\u1038\u1000\u103c\u102e\u1038\u1015\u102b\u101e\u100a\u103a\u104b&nbsp;&nbsp;<strong><\/strong><\/p>\n\n\n\n<p>==============================================================================<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u1021\u1016\u103d\u1032\u1037\u1021\u1005\u100a\u103a\u1038\u1010\u1001\u102f\u104f\u101c\u102f\u1015\u103a\u1004\u1014\u103a\u1038\u101c\u100a\u103a\u1015\u1010\u103a\u1019\u103e\u102f\u1006\u102d\u102f\u1004\u103a\u101b\u102c \u1005\u102e\u1019\u1036\u1001\u1014\u1037\u103a\u1001\u103d\u1032\u1019\u103e\u102f (Operational Management) \u1010\u103d\u1004\u103a \u1021\u101b\u1031\u1038\u1015\u102b\u101e\u100a\u1037\u103a&nbsp;&nbsp;\u1004\u103d\u1031\u1000\u103c\u1031\u1038\u1021\u101b\u1004\u103a\u1038\u1021\u1019\u103c\u1005\u103a\u1019\u103b\u102c\u1038 \u1005\u102e\u1019\u1036\u1001\u1014\u1037\u103a\u1001\u103d\u1032\u1019\u103e\u102f\u1021\u1015\u102d\u102f\u1004\u103a\u1038\u1000\u102d\u102f \u1006\u1000\u103a\u101c\u1000\u103a\u1010\u1004\u103a\u1015\u103c\u1006\u103d\u1031\u1038\u1014\u103d\u1031\u1038\u1015\u102b\u1019\u100a\u103a\u104b \u1004\u103d\u1031\u1000\u103c\u1031\u1038\u1021\u101b\u1004\u103a\u1038\u1021\u1019\u103c\u1005\u103a\u1019\u103b\u102c\u1038 \u1005\u102e\u1019\u1036\u1001\u1014\u1037\u103a\u1001\u103d\u1032\u1019\u103e\u102f\u1014\u103e\u1004\u1037\u103a\u1015\u1010\u103a\u101e\u1000\u103a\u104d \u1021\u1001\u103c\u1031\u1001\u1036\u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038\u1015\u102d\u102f\u1004\u103a\u1038\u1006\u102d\u102f\u1004\u103a\u101b\u102c\u1005\u103d\u1019\u103a\u1038\u101b\u100a\u103a\u1019\u103b\u102c\u1038\u1000\u102d\u102f \u101a\u1001\u1004\u103a IRC \u1010\u103d\u1004\u103a\u101c\u102f\u1015\u103a\u1000\u102d\u102f\u1004\u103a\u1001\u1032\u1037\u1005\u1009\u103a\u1000 \u101c\u102f\u1015\u103a\u1016\u1031\u102c\u103a\u1000\u102d\u102f\u1004\u103a\u1016\u1000\u103a \u1018\u100f\u1039\u100d\u102c\u101b\u1031\u1038\u1015\u102d\u102f\u1004\u103a\u1038\u1006\u102d\u102f\u1004\u103a\u101b\u102c\u100a\u103e\u102d\u1014\u103e\u102d\u102f\u1004\u103a\u1038\u101b\u1031\u1038\u1019\u103e\u1030\u1038\u101b\u1031\u1038\u101e\u102c\u1038\u1001\u1032\u1037\u101e\u100a\u1037\u103a \u1021\u1001\u103c\u1031\u1001\u1036\u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038\u1006\u102d\u102f\u1004\u103a\u101b\u102c\u1005\u103d\u1019\u103a\u1038\u101b\u100a\u103a\u1019\u103b\u102c\u1038 \u101e\u1004\u103a\u1010\u1014\u103a\u1038\u101c\u1000\u103a\u1005\u103d\u1032\u1019\u103e \u1021\u1001\u103b\u1000\u103a\u1019\u103b\u102c\u1038\u1021\u1015\u1031\u102b\u103a \u1021\u1001\u103c\u1031\u1001\u1036\u104d \u1015\u103c\u1014\u103a\u101c\u100a\u103a\u101b\u1031\u1038\u101e\u102c\u1038\u1010\u1004\u103a\u1015\u103c\u1015\u1031\u1038\u1011\u102c\u1038\u1001\u103c\u1004\u103a\u1038\u1016\u103c\u1005\u103a\u1015\u102b\u101e\u100a\u103a\u104b \u101e\u1030\u101b\u1031\u1038\u101e\u102c\u1038 \u1011\u102c\u1038\u101e\u100a\u1037\u103a \u1021\u1004\u103a\u1039\u1002\u101c\u102d\u1015\u103a\u1018\u102c\u101e\u102c\u1016\u103c\u1004\u1037\u103a \u1019\u1030\u101b\u1004\u103a\u1038\u1000\u102d\u102f\u101c\u100a\u103a\u1038 \u101c\u1031\u1037\u101c\u102c\u1000\u103c\u100a\u1037\u103a\u101b\u103e\u102f\u1014\u102d\u102f\u1004\u103a\u101b\u1014\u103a \u101d\u1031\u1019\u103b\u103e\u1015\u1031\u1038\u1011\u102c\u1038\u1015\u102b\u101e\u100a\u103a\u104b \u1041\u104a \u1005\u102c\u101b\u1004\u103a\u1038\u1021\u1004\u103a\u1038 (Account) \u1006\u102d\u102f\u101e\u100a\u103a\u1019\u103e\u102c&nbsp; \u1021\u1016\u103d\u1032\u1037\u1021\u1005\u100a\u103a\u1038\u1010\u1001\u102f \u1016\u103d\u1032\u1037\u1005\u100a\u103a\u1038\u101c\u102f\u1015\u103a\u1006\u1031\u102c\u1004\u103a\u101c\u100a\u103a\u1015\u1010\u103a\u101b\u102c\u1010\u103d\u1004\u103a \u1004\u103d\u1031\u1000\u103c\u1031\u1038\u1021\u101e\u102f\u1036\u1038\u1015\u103c\u102f\u1019\u103e\u102f\u1019\u103b\u102c\u1038\u1015\u102b\u101d\u1004\u103a\u101c\u102c\u101e\u100a\u103a\u1014\u103e\u1004\u1037\u103a\u1010\u1015\u103c\u102d\u102f\u1004\u103a\u1014\u1000\u103a\u1010\u100a\u103a\u1038 \u1005\u102c\u101b\u1004\u103a\u1038\u1021\u1004\u103a\u1038\u101b\u1031\u1038\u1006\u103d\u1032\u1001\u103c\u1004\u103a\u1038\u101e\u100a\u103a \u1019\u1016\u103c\u1005\u103a\u1019\u1014\u1031\u1015\u102b\u101d\u1004\u103a\u101c\u102c\u1015\u103c\u102e\u1016\u103c\u1005\u103a\u101e\u100a\u103a\u104b \u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038\u1006\u102d\u102f\u101e\u100a\u103a\u1019\u103e\u102c &#8211;&nbsp;`\u1004\u103d\u1031\u1000\u103c\u1031\u1038\u1006\u102d\u102f\u1004\u103a\u101b\u102c\u1021\u101b\u1031\u102c\u1004\u103a\u1038\u1021\u101d\u101a\u103a \u1019\u103e\u1010\u103a\u1010\u1019\u103a\u1038\u1010\u1005\u103a\u1001\u102f\u1016\u103c\u1005\u103a\u1015\u103c\u102e\u1038 \u101e\u1010\u103a\u1019\u103e\u1010\u103a\u1011\u102c\u1038\u101e\u1031\u102c\u1005\u102c\u1021\u102f\u1015\u103a\u1011\u1032\u1010\u103d\u1004\u103a \u101b\u1031\u1038\u101e\u103d\u1004\u103a\u1038\u104d\u1016\u103c\u1005\u103a\u1005\u1031 \u1000\u103d\u1014\u103a\u1015\u103b\u1030\u1010\u102c\u1011\u1032\u1010\u103d\u1004\u103a \u1019\u103e\u1010\u103a\u1010\u1019\u103a\u1038\u101b\u1031\u1038\u101e\u103d\u1004\u103a\u1038\u104d\u1016\u103c\u1005\u103a\u1005\u1031 \u1019\u103e\u1010\u103a\u1010\u1019\u103a\u1038\u1010\u1004\u103a\u1016\u1031\u102c\u103a\u1015\u103c\u1010\u1010\u103a\u101e\u100a\u103a\u104b\u00b4 &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Mango (Management Accounting for NGOs) &nbsp;\u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038\u1006\u102d\u102f\u101e\u100a\u103a\u1019\u103e\u102c \u101b\u1004\u103a\u1038\u1014\u103e\u102e\u1038\u1011\u102c\u1038\u101e\u1031\u102c\u1010\u1014\u103a\u1016\u102d\u102f\u1038\u104a \u1015\u1005\u1039\u1005\u100a\u103a\u1038\u104a \u1015\u102d\u102f\u1004\u103a\u101b\u103e\u1004\u103a\u104f\u101b\u103e\u101a\u103a\u101a\u102c\u1010\u1014\u103a\u1016\u102d\u102f\u1038\u104a \u1021\u1001\u103d\u1014\u103a \u101e\u102d\u102f\u1037\u1019\u101f\u102f\u1010\u103a [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3788,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[40],"tags":[],"class_list":["post-3787","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-40"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u1021\u1016\u103d\u1032\u1037\u1021\u1005\u100a\u103a\u1038\u104f\u1004\u103d\u1031\u1000\u103c\u1031\u1038\u1021\u101b\u1004\u103a\u1038\u1021\u1019\u103c\u1005\u103a\u1019\u103b\u102c\u1038 \u1005\u102e\u1019\u1036\u1001\u1014\u1037\u103a\u1001\u103d\u1032\u1019\u103e\u102f - Sandhi Governance Institute<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/sandhimyanmar.org\/mm\/2025\/10\/18\/\u1021\u1016\u103d\u1032\u1037\u1021\u1005\u100a\u103a\u1038\u104f\u1004\u103d\u1031\u1000\u103c\u1031\u1038\u1021\u101b\u1004\u103a\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u1021\u1016\u103d\u1032\u1037\u1021\u1005\u100a\u103a\u1038\u104f\u1004\u103d\u1031\u1000\u103c\u1031\u1038\u1021\u101b\u1004\u103a\u1038\u1021\u1019\u103c\u1005\u103a\u1019\u103b\u102c\u1038 \u1005\u102e\u1019\u1036\u1001\u1014\u1037\u103a\u1001\u103d\u1032\u1019\u103e\u102f - Sandhi Governance Institute\" \/>\n<meta property=\"og:description\" content=\"\u1021\u1016\u103d\u1032\u1037\u1021\u1005\u100a\u103a\u1038\u1010\u1001\u102f\u104f\u101c\u102f\u1015\u103a\u1004\u1014\u103a\u1038\u101c\u100a\u103a\u1015\u1010\u103a\u1019\u103e\u102f\u1006\u102d\u102f\u1004\u103a\u101b\u102c \u1005\u102e\u1019\u1036\u1001\u1014\u1037\u103a\u1001\u103d\u1032\u1019\u103e\u102f (Operational Management) \u1010\u103d\u1004\u103a \u1021\u101b\u1031\u1038\u1015\u102b\u101e\u100a\u1037\u103a&nbsp;&nbsp;\u1004\u103d\u1031\u1000\u103c\u1031\u1038\u1021\u101b\u1004\u103a\u1038\u1021\u1019\u103c\u1005\u103a\u1019\u103b\u102c\u1038 \u1005\u102e\u1019\u1036\u1001\u1014\u1037\u103a\u1001\u103d\u1032\u1019\u103e\u102f\u1021\u1015\u102d\u102f\u1004\u103a\u1038\u1000\u102d\u102f \u1006\u1000\u103a\u101c\u1000\u103a\u1010\u1004\u103a\u1015\u103c\u1006\u103d\u1031\u1038\u1014\u103d\u1031\u1038\u1015\u102b\u1019\u100a\u103a\u104b \u1004\u103d\u1031\u1000\u103c\u1031\u1038\u1021\u101b\u1004\u103a\u1038\u1021\u1019\u103c\u1005\u103a\u1019\u103b\u102c\u1038 \u1005\u102e\u1019\u1036\u1001\u1014\u1037\u103a\u1001\u103d\u1032\u1019\u103e\u102f\u1014\u103e\u1004\u1037\u103a\u1015\u1010\u103a\u101e\u1000\u103a\u104d \u1021\u1001\u103c\u1031\u1001\u1036\u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038\u1015\u102d\u102f\u1004\u103a\u1038\u1006\u102d\u102f\u1004\u103a\u101b\u102c\u1005\u103d\u1019\u103a\u1038\u101b\u100a\u103a\u1019\u103b\u102c\u1038\u1000\u102d\u102f \u101a\u1001\u1004\u103a IRC \u1010\u103d\u1004\u103a\u101c\u102f\u1015\u103a\u1000\u102d\u102f\u1004\u103a\u1001\u1032\u1037\u1005\u1009\u103a\u1000 \u101c\u102f\u1015\u103a\u1016\u1031\u102c\u103a\u1000\u102d\u102f\u1004\u103a\u1016\u1000\u103a \u1018\u100f\u1039\u100d\u102c\u101b\u1031\u1038\u1015\u102d\u102f\u1004\u103a\u1038\u1006\u102d\u102f\u1004\u103a\u101b\u102c\u100a\u103e\u102d\u1014\u103e\u102d\u102f\u1004\u103a\u1038\u101b\u1031\u1038\u1019\u103e\u1030\u1038\u101b\u1031\u1038\u101e\u102c\u1038\u1001\u1032\u1037\u101e\u100a\u1037\u103a \u1021\u1001\u103c\u1031\u1001\u1036\u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038\u1006\u102d\u102f\u1004\u103a\u101b\u102c\u1005\u103d\u1019\u103a\u1038\u101b\u100a\u103a\u1019\u103b\u102c\u1038 \u101e\u1004\u103a\u1010\u1014\u103a\u1038\u101c\u1000\u103a\u1005\u103d\u1032\u1019\u103e \u1021\u1001\u103b\u1000\u103a\u1019\u103b\u102c\u1038\u1021\u1015\u1031\u102b\u103a \u1021\u1001\u103c\u1031\u1001\u1036\u104d \u1015\u103c\u1014\u103a\u101c\u100a\u103a\u101b\u1031\u1038\u101e\u102c\u1038\u1010\u1004\u103a\u1015\u103c\u1015\u1031\u1038\u1011\u102c\u1038\u1001\u103c\u1004\u103a\u1038\u1016\u103c\u1005\u103a\u1015\u102b\u101e\u100a\u103a\u104b \u101e\u1030\u101b\u1031\u1038\u101e\u102c\u1038 \u1011\u102c\u1038\u101e\u100a\u1037\u103a \u1021\u1004\u103a\u1039\u1002\u101c\u102d\u1015\u103a\u1018\u102c\u101e\u102c\u1016\u103c\u1004\u1037\u103a \u1019\u1030\u101b\u1004\u103a\u1038\u1000\u102d\u102f\u101c\u100a\u103a\u1038 \u101c\u1031\u1037\u101c\u102c\u1000\u103c\u100a\u1037\u103a\u101b\u103e\u102f\u1014\u102d\u102f\u1004\u103a\u101b\u1014\u103a \u101d\u1031\u1019\u103b\u103e\u1015\u1031\u1038\u1011\u102c\u1038\u1015\u102b\u101e\u100a\u103a\u104b \u1041\u104a \u1005\u102c\u101b\u1004\u103a\u1038\u1021\u1004\u103a\u1038 (Account) \u1006\u102d\u102f\u101e\u100a\u103a\u1019\u103e\u102c&nbsp; \u1021\u1016\u103d\u1032\u1037\u1021\u1005\u100a\u103a\u1038\u1010\u1001\u102f \u1016\u103d\u1032\u1037\u1005\u100a\u103a\u1038\u101c\u102f\u1015\u103a\u1006\u1031\u102c\u1004\u103a\u101c\u100a\u103a\u1015\u1010\u103a\u101b\u102c\u1010\u103d\u1004\u103a \u1004\u103d\u1031\u1000\u103c\u1031\u1038\u1021\u101e\u102f\u1036\u1038\u1015\u103c\u102f\u1019\u103e\u102f\u1019\u103b\u102c\u1038\u1015\u102b\u101d\u1004\u103a\u101c\u102c\u101e\u100a\u103a\u1014\u103e\u1004\u1037\u103a\u1010\u1015\u103c\u102d\u102f\u1004\u103a\u1014\u1000\u103a\u1010\u100a\u103a\u1038 \u1005\u102c\u101b\u1004\u103a\u1038\u1021\u1004\u103a\u1038\u101b\u1031\u1038\u1006\u103d\u1032\u1001\u103c\u1004\u103a\u1038\u101e\u100a\u103a \u1019\u1016\u103c\u1005\u103a\u1019\u1014\u1031\u1015\u102b\u101d\u1004\u103a\u101c\u102c\u1015\u103c\u102e\u1016\u103c\u1005\u103a\u101e\u100a\u103a\u104b \u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038\u1006\u102d\u102f\u101e\u100a\u103a\u1019\u103e\u102c &#8211;&nbsp;`\u1004\u103d\u1031\u1000\u103c\u1031\u1038\u1006\u102d\u102f\u1004\u103a\u101b\u102c\u1021\u101b\u1031\u102c\u1004\u103a\u1038\u1021\u101d\u101a\u103a \u1019\u103e\u1010\u103a\u1010\u1019\u103a\u1038\u1010\u1005\u103a\u1001\u102f\u1016\u103c\u1005\u103a\u1015\u103c\u102e\u1038 \u101e\u1010\u103a\u1019\u103e\u1010\u103a\u1011\u102c\u1038\u101e\u1031\u102c\u1005\u102c\u1021\u102f\u1015\u103a\u1011\u1032\u1010\u103d\u1004\u103a \u101b\u1031\u1038\u101e\u103d\u1004\u103a\u1038\u104d\u1016\u103c\u1005\u103a\u1005\u1031 \u1000\u103d\u1014\u103a\u1015\u103b\u1030\u1010\u102c\u1011\u1032\u1010\u103d\u1004\u103a \u1019\u103e\u1010\u103a\u1010\u1019\u103a\u1038\u101b\u1031\u1038\u101e\u103d\u1004\u103a\u1038\u104d\u1016\u103c\u1005\u103a\u1005\u1031 \u1019\u103e\u1010\u103a\u1010\u1019\u103a\u1038\u1010\u1004\u103a\u1016\u1031\u102c\u103a\u1015\u103c\u1010\u1010\u103a\u101e\u100a\u103a\u104b\u00b4 &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Mango (Management Accounting for NGOs) &nbsp;\u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038\u1006\u102d\u102f\u101e\u100a\u103a\u1019\u103e\u102c \u101b\u1004\u103a\u1038\u1014\u103e\u102e\u1038\u1011\u102c\u1038\u101e\u1031\u102c\u1010\u1014\u103a\u1016\u102d\u102f\u1038\u104a \u1015\u1005\u1039\u1005\u100a\u103a\u1038\u104a \u1015\u102d\u102f\u1004\u103a\u101b\u103e\u1004\u103a\u104f\u101b\u103e\u101a\u103a\u101a\u102c\u1010\u1014\u103a\u1016\u102d\u102f\u1038\u104a \u1021\u1001\u103d\u1014\u103a \u101e\u102d\u102f\u1037\u1019\u101f\u102f\u1010\u103a [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"http:\/\/sandhimyanmar.org\/mm\/2025\/10\/18\/\u1021\u1016\u103d\u1032\u1037\u1021\u1005\u100a\u103a\u1038\u104f\u1004\u103d\u1031\u1000\u103c\u1031\u1038\u1021\u101b\u1004\u103a\/\" \/>\n<meta property=\"og:site_name\" content=\"Sandhi Governance Institute\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/sandhigovernanceinstitute\" \/>\n<meta property=\"article:published_time\" content=\"2025-10-18T14:10:27+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-10-18T14:10:31+00:00\" \/>\n<meta property=\"og:image\" content=\"http:\/\/sandhimyanmar.org\/mm\/wp-content\/uploads\/2025\/10\/Untitled-design-4.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1366\" \/>\n\t<meta property=\"og:image:height\" content=\"768\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"sandhi-mm\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"sandhi-mm\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"8 minutes\" \/>\n<script type=\"application\/ld+json\" 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\u101e\u1030\u101b\u1031\u1038\u101e\u102c\u1038 \u1011\u102c\u1038\u101e\u100a\u1037\u103a \u1021\u1004\u103a\u1039\u1002\u101c\u102d\u1015\u103a\u1018\u102c\u101e\u102c\u1016\u103c\u1004\u1037\u103a \u1019\u1030\u101b\u1004\u103a\u1038\u1000\u102d\u102f\u101c\u100a\u103a\u1038 \u101c\u1031\u1037\u101c\u102c\u1000\u103c\u100a\u1037\u103a\u101b\u103e\u102f\u1014\u102d\u102f\u1004\u103a\u101b\u1014\u103a \u101d\u1031\u1019\u103b\u103e\u1015\u1031\u1038\u1011\u102c\u1038\u1015\u102b\u101e\u100a\u103a\u104b \u1041\u104a \u1005\u102c\u101b\u1004\u103a\u1038\u1021\u1004\u103a\u1038 (Account) \u1006\u102d\u102f\u101e\u100a\u103a\u1019\u103e\u102c&nbsp; \u1021\u1016\u103d\u1032\u1037\u1021\u1005\u100a\u103a\u1038\u1010\u1001\u102f \u1016\u103d\u1032\u1037\u1005\u100a\u103a\u1038\u101c\u102f\u1015\u103a\u1006\u1031\u102c\u1004\u103a\u101c\u100a\u103a\u1015\u1010\u103a\u101b\u102c\u1010\u103d\u1004\u103a 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\u1019\u103e\u1010\u103a\u1010\u1019\u103a\u1038\u1010\u1005\u103a\u1001\u102f\u1016\u103c\u1005\u103a\u1015\u103c\u102e\u1038 \u101e\u1010\u103a\u1019\u103e\u1010\u103a\u1011\u102c\u1038\u101e\u1031\u102c\u1005\u102c\u1021\u102f\u1015\u103a\u1011\u1032\u1010\u103d\u1004\u103a \u101b\u1031\u1038\u101e\u103d\u1004\u103a\u1038\u104d\u1016\u103c\u1005\u103a\u1005\u1031 \u1000\u103d\u1014\u103a\u1015\u103b\u1030\u1010\u102c\u1011\u1032\u1010\u103d\u1004\u103a \u1019\u103e\u1010\u103a\u1010\u1019\u103a\u1038\u101b\u1031\u1038\u101e\u103d\u1004\u103a\u1038\u104d\u1016\u103c\u1005\u103a\u1005\u1031 \u1019\u103e\u1010\u103a\u1010\u1019\u103a\u1038\u1010\u1004\u103a\u1016\u1031\u102c\u103a\u1015\u103c\u1010\u1010\u103a\u101e\u100a\u103a\u104b\u00b4 &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Mango (Management Accounting for NGOs) &nbsp;\u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038\u1006\u102d\u102f\u101e\u100a\u103a\u1019\u103e\u102c \u101b\u1004\u103a\u1038\u1014\u103e\u102e\u1038\u1011\u102c\u1038\u101e\u1031\u102c\u1010\u1014\u103a\u1016\u102d\u102f\u1038\u104a \u1015\u1005\u1039\u1005\u100a\u103a\u1038\u104a \u1015\u102d\u102f\u1004\u103a\u101b\u103e\u1004\u103a\u104f\u101b\u103e\u101a\u103a\u101a\u102c\u1010\u1014\u103a\u1016\u102d\u102f\u1038\u104a \u1021\u1001\u103d\u1014\u103a \u101e\u102d\u102f\u1037\u1019\u101f\u102f\u1010\u103a 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