{"id":1104,"date":"2024-12-10T13:45:49","date_gmt":"2024-12-10T13:45:49","guid":{"rendered":"http:\/\/rovi.ge.www517.your-server.de\/?p=1104"},"modified":"2026-02-12T17:38:17","modified_gmt":"2026-02-12T13:38:17","slug":"%e1%83%91%e1%83%98%e1%83%96%e1%83%9c%e1%83%94%e1%83%a1%e1%83%98%e1%83%a1-%e1%83%a4%e1%83%98%e1%83%9c%e1%83%90%e1%83%9c%e1%83%a1%e1%83%a3%e1%83%a0%e1%83%98-%e1%83%ac%e1%83%90%e1%83%a0%e1%83%9b%e1%83%90","status":"publish","type":"post","link":"https:\/\/rovi.ge\/en\/%e1%83%91%e1%83%98%e1%83%96%e1%83%9c%e1%83%94%e1%83%a1%e1%83%98%e1%83%a1-%e1%83%a4%e1%83%98%e1%83%9c%e1%83%90%e1%83%9c%e1%83%a1%e1%83%a3%e1%83%a0%e1%83%98-%e1%83%ac%e1%83%90%e1%83%a0%e1%83%9b%e1%83%90\/","title":{"rendered":"\u10d0\u10d5\u10e2\u10dd\u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10e0\u10d8\u10e1\u10d9\u10d4\u10d1\u10d8: \u10e0\u10d0\u10e1 \u10ee\u10d4\u10d3\u10d0\u10d5\u10e1 \u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10d4\u10e0\u10d8 \u10d3\u10d0 \u10e0\u10d0\u10e1 \u10d5\u10d4\u10e0 \u10d0\u10db\u10e9\u10dc\u10d4\u10d5\u10e1 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10db\u10e4\u10da\u10dd\u10d1\u10d4\u10da\u10d8"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><strong>\u10e8\u10d4\u10dc\u10d8 \u10d0\u10d5\u10e2\u10dd\u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10d3\u10d0\u10db\u10d0\u10da\u10e3\u10da\u10d8 \u10e0\u10d8\u10ea\u10ee\u10d5\u10d4\u10d1\u10d8 &#8211; \u10e1\u10ec\u10dd\u10e0\u10d8 \u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10d0, \u10e0\u10dd\u10d2\u10dd\u10e0\u10ea \u10d2\u10d6\u10d0 \u10d3\u10d0\u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10d4\u10d1\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10dc\u10d3\u10dd\u10d1\u10d8\u10e1\u10d9\u10d4\u10dc<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8 \u10d0\u10d5\u10e2\u10dd\u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8 \u10d3\u10d8\u10dc\u10d0\u10db\u10d8\u10d9\u10e3\u10e0\u10d8 \u10d3\u10d0 \u10db\u10d0\u10e6\u10d0\u10da\u10d1\u10e0\u10e3\u10dc\u10d5\u10d0\u10d3\u10d8 \u10e1\u10e4\u10d4\u10e0\u10dd\u10d0, \u10d7\u10e3\u10db\u10ea\u10d0 \u10db\u10e4\u10da\u10dd\u10d1\u10d4\u10da\u10d4\u10d1\u10d8 \u10ee\u10e8\u10d8\u10e0\u10d0\u10d3 \u10db\u10ee\u10dd\u10da\u10dd\u10d3 \u10d2\u10d0\u10e7\u10d8\u10d3\u10d5\u10d4\u10d1\u10d8\u10e1 \u10db\u10dd\u10ea\u10e3\u10da\u10dd\u10d1\u10d0\u10e1\u10d0 \u10d3\u10d0 \u201e\u10d4\u10d6\u10dd\u10e8\u10d8 \u10db\u10d3\u10d2\u10d0\u10e0\u10d8\u201c \u10db\u10d0\u10dc\u10e5\u10d0\u10dc\u10d4\u10d1\u10d8\u10e1 \u10e0\u10d0\u10dd\u10d3\u10d4\u10dc\u10dd\u10d1\u10d0\u10e1 \u10d0\u10d9\u10d5\u10d8\u10e0\u10d3\u10d4\u10d1\u10d8\u10d0\u10dc. \u10de\u10e0\u10dd\u10e4\u10d4\u10e1\u10d8\u10dd\u10dc\u10d0\u10da\u10d8 \u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10d4\u10e0\u10d8 \u10d9\u10d8 \u10ee\u10d4\u10d3\u10d0\u10d5\u10e1 \u10d8\u10db\u10d0\u10e1, \u10e0\u10d0\u10ea \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10db\u10e4\u10da\u10dd\u10d1\u10d4\u10da\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 \u10ee\u10e8\u10d8\u10e0\u10d0\u10d3 \u10e3\u10ee\u10d8\u10da\u10d0\u10d5\u10d8\u10d0 &#8211; <strong>\u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0<\/strong><strong> <\/strong><strong>\u10e0\u10d8\u10e1\u10d9\u10d4\u10d1\u10e1<\/strong><strong>, <\/strong><strong>\u10d0\u10e5\u10e2\u10d8\u10d5\u10d4\u10d1\u10d8\u10e1<\/strong><strong> <\/strong><strong>\u10d2\u10d0\u10e3\u10e4\u10d0\u10e1\u10e3\u10e0\u10d4\u10d1\u10d0\u10e1<\/strong><strong> <\/strong><strong>\u10d3\u10d0<\/strong><strong> <\/strong><strong>\u10d3\u10d0\u10ee\u10e3\u10e0\u10e3\u10da<\/strong><strong> <\/strong><strong>\u10d9\u10d0\u10e0\u10d4\u10d1\u10e1<\/strong><strong> <\/strong><strong>\u10d8\u10dc\u10d5\u10d4\u10e1\u10e2\u10dd\u10e0\u10d4\u10d1\u10d7\u10d0\u10dc<\/strong><strong>.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u10e9\u10d5\u10d4\u10dc, <strong>\u10e0\u10dd\u10d5\u10d8<\/strong><strong>&#8211;<\/strong><strong>\u10e8\u10d8<\/strong>, \u10e9\u10d5\u10d4\u10dc \u10d5\u10d4\u10ee\u10db\u10d0\u10e0\u10d4\u10d1\u10d8\u10d7 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d4\u10d1\u10e1 \u10d0\u10e0\u10d0 \u10db\u10ee\u10dd\u10da\u10dd\u10d3 \u10ea\u10d8\u10e4\u10e0\u10d4\u10d1\u10d8\u10e1 \u10d3\u10d0\u10d7\u10d5\u10da\u10d0\u10e8\u10d8, \u10d0\u10e0\u10d0\u10db\u10d4\u10d3 \u10db\u10d0\u10d7\u10d8 \u10e1\u10e2\u10e0\u10d0\u10e2\u10d4\u10d2\u10d8\u10e3\u10da\u10d8 \u10e3\u10de\u10d8\u10e0\u10d0\u10e2\u10d4\u10e1\u10dd\u10d1\u10d8\u10e1 \u10db\u10dd\u10de\u10dd\u10d5\u10d4\u10d1\u10d0\u10e8\u10d8. \u10e5\u10d5\u10d4\u10db\u10dd\u10d7 \u10db\u10dd\u10ea\u10d4\u10db\u10e3\u10da\u10d8\u10d0 \u10d8\u10e1 \u10d9\u10e0\u10d8\u10e2\u10d8\u10d9\u10e3\u10da\u10d8 \u10e1\u10d0\u10d9\u10d8\u10d7\u10ee\u10d4\u10d1\u10d8, \u10e0\u10dd\u10db\u10da\u10d4\u10d1\u10e1\u10d0\u10ea \u10d0\u10d5\u10e2\u10dd\u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10db\u10e4\u10da\u10dd\u10d1\u10d4\u10da\u10d4\u10d1\u10d8 \u10ee\u10e8\u10d8\u10e0\u10d0\u10d3 \u10e2\u10dd\u10d5\u10d4\u10d1\u10d4\u10dc \u10e7\u10e3\u10e0\u10d0\u10d3\u10e6\u10d4\u10d1\u10d8\u10e1 \u10db\u10d8\u10e6\u10db\u10d0:<\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>1. \u10db\u10d0\u10e0\u10d0\u10d2\u10d4\u10d1\u10d8\u10e1 \u10e0\u10d4\u10d0\u10da\u10e3\u10e0\u10d8 \u10e6\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d4\u10d1\u10d8\u10d7 \u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10d0<\/strong><\/h5>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u10d0\u10d5\u10e2\u10dd\u10d3\u10d8\u10da\u10d4\u10e0\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 \u10db\u10d7\u10d0\u10d5\u10d0\u10e0\u10d8 \u10d0\u10e5\u10e2\u10d8\u10d5\u10d8 \u10db\u10d0\u10e0\u10d0\u10d2\u10d8\u10d0. \u10db\u10e4\u10da\u10dd\u10d1\u10d4\u10da\u10d8 \u10ee\u10d4\u10d3\u10d0\u10d5\u10e1 \u10db\u10d0\u10dc\u10e5\u10d0\u10dc\u10d8\u10e1 \u10e8\u10d4\u10e1\u10e7\u10d8\u10d3\u10d5\u10d8\u10e1 \u10e4\u10d0\u10e1\u10e1, \u10d7\u10e3\u10db\u10ea\u10d0 \u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10e0\u10e3\u10da\u10d8 \u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10d8\u10e1 \u10e1\u10d0\u10d4\u10e0\u10d7\u10d0\u10e8\u10dd\u10e0\u10d8\u10e1\u10dd \u10e1\u10e2\u10d0\u10dc\u10d3\u10d0\u10e0\u10e2\u10d4\u10d1\u10d8 (<strong>\u10e4\u10d0\u10e1\u10e1<\/strong><strong>\/IFRS<\/strong>) \u10db\u10dd\u10d8\u10d7\u10ee\u10dd\u10d5\u10e1 \u10db\u10d0\u10e0\u10d0\u10d2\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10e4\u10d0\u10e1\u10d4\u10d1\u10d0\u10e1 <strong>\u10d7\u10d5\u10d8\u10d7\u10e6\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d4\u10d1\u10d0\u10e1\u10d0<\/strong><strong> <\/strong><strong>\u10d3\u10d0<\/strong><strong> <\/strong><strong>\u10d2\u10d0\u10e1\u10d0\u10e7\u10d8\u10d3<\/strong><strong> <\/strong><strong>\u10e4\u10d0\u10e1\u10e1<\/strong><strong> (<\/strong><strong>\u10dc\u10d0\u10d9\u10da\u10d4\u10d1<\/strong><strong> <\/strong><strong>\u10d3\u10d0\u10dc\u10d0\u10ee\u10d0\u10e0\u10ef\u10d4\u10d1\u10e1<\/strong><strong>) <\/strong><strong>\u10e8\u10dd\u10e0\u10d8\u10e1<\/strong><strong> <\/strong><strong>\u10e3\u10db\u10ea\u10d8\u10e0\u10d4\u10e1\u10d8\u10d7<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u10d7\u10e3 \u10db\u10d0\u10e0\u10d0\u10d2\u10d8 \u10db\u10dd\u10eb\u10d5\u10d4\u10da\u10d3\u10d0 \u10d0\u10dc \u10d1\u10d0\u10d6\u10d0\u10e0\u10d6\u10d4 \u10e4\u10d0\u10e1\u10d4\u10d1\u10db\u10d0 \u10d3\u10d0\u10d8\u10ec\u10d8\u10d0, \u10db\u10d8\u10e1\u10d8 \u10e1\u10d0\u10d1\u10d0\u10da\u10d0\u10dc\u10e1\u10dd \u10e6\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d4\u10d1\u10d0 \u10d8\u10db\u10d0\u10d6\u10d4 \u10db\u10d4\u10e2\u10d8\u10d0, \u10d5\u10d8\u10d3\u10e0\u10d4 \u10e0\u10d4\u10d0\u10da\u10e3\u10e0\u10d0\u10d3 \u10d0\u10db\u10dd\u10e6\u10d4\u10d1\u10d0\u10d3\u10d8 \u10d7\u10d0\u10dc\u10ee\u10d0.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Rovi's<\/strong><strong> <\/strong><strong>\u10db\u10d8\u10d3\u10d2\u10dd\u10db\u10d0<\/strong><strong>\u10d0,<\/strong> \u10e9\u10d5\u10d4\u10dc \u10d5\u10d0\u10e2\u10d0\u10e0\u10d4\u10d1\u10d7 \u10d0\u10e5\u10e2\u10d8\u10d5\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10e3\u10e4\u10d0\u10e1\u10e3\u10e0\u10d4\u10d1\u10d8\u10e1 \u10e2\u10d4\u10e1\u10e2\u10d8\u10e0\u10d4\u10d1\u10d0\u10e1, \u10e0\u10d0\u10d7\u10d0 \u10d7\u10e5\u10d5\u10d4\u10dc\u10d8 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10e1\u10e3\u10e0\u10d0\u10d7\u10d8 \u10d8\u10e7\u10dd\u10e1 \u10e1\u10d0\u10d8\u10db\u10d4\u10d3\u10dd \u10d3\u10d0 \u10d0\u10e0\u10d0 \u201e\u10d2\u10d0\u10d1\u10d4\u10e0\u10d8\u10da\u10d8\u201c.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>2. \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10dd\u10de\u10e2\u10d8\u10db\u10d8\u10d6\u10d0\u10ea\u10d8\u10d0, \u10e0\u10d8\u10e1\u10d9\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10db\u10ea\u10d8\u10e0\u10d4\u10d1\u10d0 \u10d3\u10d0 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10d6\u10e0\u10d3\u10d0<\/strong><\/h5>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u10d0\u10d5\u10e2\u10dd\u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 \u10d0\u10e0\u10e1\u10d4\u10d1\u10dd\u10d1\u10e1 \u10d4\u10e4\u10d4\u10e5\u10e2\u10e3\u10e0\u10d8 \u10db\u10d4\u10e5\u10d0\u10dc\u10d8\u10d6\u10db\u10d4\u10d1\u10d8, \u10e0\u10dd\u10db\u10d4\u10da\u10ea\u10d8 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1 \u10e3\u10ec\u10e7\u10dd\u10d1\u10e1 \u10ee\u10d4\u10da\u10e1 \u10e8\u10d4\u10d0\u10db\u10ea\u10d8\u10e0\u10dd\u10e1 \u10db\u10dd\u10e1\u10d0\u10da\u10dd\u10d3\u10dc\u10d4\u10da\u10d8 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10e0\u10d8\u10e1\u10d9\u10d4\u10d1\u10d8, \u10db\u10dd\u10d0\u10ee\u10d3\u10d8\u10dc\u10dd\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d4\u10d1\u10d8\u10e1 \u10dd\u10de\u10e2\u10d8\u10db\u10d8\u10d6\u10d4\u10d1\u10d0 \u10d3\u10d0 \u10d7\u10d0\u10dc\u10ee\u10d8\u10e1 \u10d3\u10d0\u10d6\u10dd\u10d2\u10d5\u10d0, \u10d0\u10e1\u10d4\u10d5\u10d4 \u10d2\u10d0\u10db\u10dd\u10d8\u10e7\u10d4\u10dc\u10dd\u10e1 \u10d9\u10d0\u10dc\u10dd\u10dc\u10db\u10d3\u10d4\u10d1\u10da\u10dd\u10d1\u10d8\u10d7 \u10d2\u10d0\u10dc\u10e1\u10d0\u10d6\u10e6\u10d5\u10e0\u10e3\u10da\u10d8 \u10e8\u10d4\u10e6\u10d0\u10d5\u10d0\u10d7\u10d4\u10d1\u10d8 \u10d3\u10d0 \u10d0\u10e0 \u10d3\u10d0\u10d9\u10d0\u10e0\u10d2\u10dd\u10e1 \u10d8\u10e1.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u10d4\u10e0\u10d7-\u10d4\u10e0\u10d7\u10d8 \u10e7\u10d5\u10d4\u10da\u10d0\u10d6\u10d4 \u10db\u10dc\u10d8\u10e8\u10d5\u10dc\u10d4\u10da\u10dd\u10d5\u10d0\u10dc\u10d8 \u10dc\u10d0\u10ec\u10d8\u10da\u10d8\u10d0 <strong>\u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1<\/strong><strong> <\/strong><strong>\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8 \u10d3\u10d0 \u10e1\u10ec\u10dd\u10e0\u10d8 \u10d0\u10d3\u10db\u10d8\u10dc\u10d8\u10e1\u10e2\u10e0\u10d8\u10e0\u10d4\u10d1\u10d0<\/strong><strong>.<\/strong> \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8 \u10db\u10dd\u10e5\u10db\u10d4\u10d3\u10d8 \u201e\u10d4\u10e1\u10e2\u10dd\u10dc\u10e3\u10e0\u10d8 \u10db\u10dd\u10d3\u10d4\u10da\u10d8\u10d7\u201c \u10db\u10dd\u10d2\u10d4\u10d1\u10d0 \u10d8\u10d1\u10d4\u10d2\u10e0\u10d4\u10d1\u10d0 \u10db\u10ee\u10dd\u10da\u10dd\u10d3 \u10db\u10d8\u10e1\u10d8 \u10d2\u10d0\u10dc\u10d0\u10ec\u10d8\u10da\u10d4\u10d1\u10d8\u10e1\u10d0\u10e1. \u10e1\u10ec\u10dd\u10e0\u10d8 \u10d3\u10d0\u10d2\u10d4\u10d2\u10db\u10d0\u10e0\u10d4\u10d1\u10d8\u10d7, \u10e8\u10d4\u10d2\u10d8\u10eb\u10da\u10d8\u10d0\u10d7 \u10db\u10dd\u10d2\u10d4\u10d1\u10d0 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10d2\u10d0\u10dc\u10d5\u10d8\u10d7\u10d0\u10e0\u10d4\u10d1\u10d0\u10e8\u10d8 \u10e0\u10d4\u10d8\u10dc\u10d5\u10d4\u10e1\u10e2\u10d8\u10e0\u10d3\u10d4\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1 \u10d2\u10d0\u10e0\u10d4\u10e8\u10d4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u10d0\u10e1\u10d4\u10d5\u10d4 \u10d0\u10e0\u10d0\u10dc\u10d0\u10d9\u10da\u10d4\u10d1 \u10db\u10dc\u10d8\u10e8\u10d5\u10dc\u10d4\u10da\u10dd\u10d5\u10d0\u10dc\u10d8\u10d0 <strong>\u10d8\u10db\u10de\u10dd\u10e0\u10e2\u10d8<\/strong><strong>\u10e1 \u10d3\u10d0<\/strong><strong> <\/strong><strong>\u10d0\u10e5\u10ea\u10d8\u10d6\u10d8 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d4\u10d1\u10d8, \u10d3\u10e6\u10d2 \u10d3\u10d0 \u10db\u10d0\u10d7\u10d8 \u10e1\u10ec\u10dd\u10e0\u10d8 \u10d0\u10d3\u10db\u10d8\u10dc\u10d8\u10e1\u10e2\u10e0\u10d8\u10e0\u10d4\u10d1\u10d0.<\/strong> \u10d0\u10d5\u10e2\u10dd\u10db\u10dd\u10d1\u10d8\u10da\u10d4\u10d1\u10d8\u10e1 \u10d8\u10db\u10de\u10dd\u10e0\u10e2\u10d8\u10e1\u10d0\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d3\u10d4\u10da\u10d8 \u10d0\u10e5\u10ea\u10d8\u10d6\u10d8 \u10d3\u10d0 \u10d3\u10e6\u10d2 \u10db\u10dc\u10d8\u10e8\u10d5\u10dc\u10d4\u10da\u10dd\u10d5\u10d0\u10dc \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0 \u10e0\u10d4\u10e1\u10e3\u10e0\u10e1\u10e1 \u10db\u10dd\u10d8\u10d7\u10ee\u10dd\u10d5\u10e1. \u10e9\u10d5\u10d4\u10dc \u10d2\u10d4\u10ee\u10db\u10d0\u10e0\u10d4\u10d1\u10d8\u10d7 \u10d0\u10db \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d4\u10d1\u10d8\u10e1 \u10e1\u10ec\u10dd\u10e0\u10d0\u10d3 \u10d0\u10d3\u10db\u10d8\u10dc\u10d8\u10e1\u10e2\u10e0\u10d8\u10e0\u10d4\u10d1\u10d0\u10e1\u10d0 \u10d3\u10d0 \u10e9\u10d0\u10d7\u10d5\u10da\u10d8\u10e1\/\u10d3\u10d0\u10d1\u10e0\u10e3\u10dc\u10d4\u10d1\u10d8\u10e1 \u10e3\u10e4\u10da\u10d4\u10d1\u10d8\u10e1 \u10db\u10d0\u10e5\u10e1\u10d8\u10db\u10d0\u10da\u10e3\u10e0 \u10d2\u10d0\u10db\u10dd\u10e7\u10d4\u10dc\u10d4\u10d1\u10d0\u10e8\u10d8.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>3. \u10e1\u10ec\u10dd\u10e0\u10d8 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10d0, \u10e0\u10dd\u10d2\u10dd\u10e0\u10ea \u10d3\u10d0\u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10d4\u10d1\u10d8\u10e1 \u10db\u10d8\u10e6\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10e1\u10d0\u10eb\u10da\u10d4\u10d1\u10da\u10dd\u10d1\u10d0<\/strong><\/h5>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u10d1\u10d4\u10d5\u10e0\u10d8 \u10db\u10e4\u10da\u10dd\u10d1\u10d4\u10da\u10d8 \u10e4\u10d8\u10e5\u10e0\u10dd\u10d1\u10e1, \u10e0\u10dd\u10db \u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10d4\u10e0\u10d8\u10d0 \u10db\u10ee\u10dd\u10da\u10dd\u10d3 \u201e\u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd\u10e1\u10d7\u10d5\u10d8\u10e1\u10d0\u10d0\u201c. \u10e1\u10d8\u10dc\u10d0\u10db\u10d3\u10d5\u10d8\u10da\u10d4\u10e8\u10d8, <strong>\u10e1\u10ec\u10dd\u10e0\u10d8<\/strong><strong> <\/strong><strong>\u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8<\/strong><strong> <\/strong><strong>\u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d2\u10d4\u10d1\u10d0<\/strong><strong> <\/strong><strong>\u10d0\u10e0\u10d8\u10e1<\/strong><strong> <\/strong><strong>\u10d7\u10e5\u10d5\u10d4\u10dc\u10d8<\/strong><strong> <\/strong><strong>\u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1<\/strong><strong> <\/strong><strong>\u10e1\u10d0\u10d5\u10d8\u10d6\u10d8\u10e2\u10dd \u10d1\u10d0\u10e0\u10d0\u10d7\u10d8<\/strong><strong> <\/strong><strong>\u10d8\u10dc\u10d5\u10d4\u10e1\u10e2\u10dd\u10e0\u10d4\u10d1\u10d7\u10d0\u10dc<\/strong><strong> <\/strong><strong>\u10d3\u10d0<\/strong><strong> <\/strong><strong>\u10d1\u10d0\u10dc\u10d9\u10d4\u10d1\u10d7\u10d0\u10dc<\/strong><strong>.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u10d1\u10d0\u10dc\u10d9\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 \u10d2\u10d0\u10db\u10ed\u10d5\u10d8\u10e0\u10d5\u10d0\u10da\u10d4 \u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d2\u10d4\u10d1\u10d0, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10db\u10dd\u10db\u10d6\u10d0\u10d3\u10d4\u10d1\u10e3\u10da\u10d8\u10d0 \u10e4\u10d0\u10e1\u10e1 (IFRS) \u10e1\u10e2\u10d0\u10dc\u10d3\u10d0\u10e0\u10e2\u10d4\u10d1\u10d8\u10d7, \u10dc\u10d8\u10e8\u10dc\u10d0\u10d5\u10e1 \u10d3\u10d0\u10d1\u10d0\u10da \u10e0\u10d8\u10e1\u10d9\u10e1 \u10d3\u10d0, \u10e8\u10d4\u10e1\u10d0\u10d1\u10d0\u10db\u10d8\u10e1\u10d0\u10d3, <strong>\u10e1\u10d4\u10e1\u10ee\u10d8\u10e1<\/strong><strong> <\/strong><strong>\u10d0\u10e6\u10d4\u10d1\u10d8\u10e1<\/strong><strong> <\/strong><strong>\u10d2\u10d0\u10db\u10d0\u10e0\u10e2\u10d8\u10d5\u10d4\u10d1\u10e3\u10da<\/strong><strong> <\/strong><strong>\u10de\u10e0\u10dd\u10ea\u10d4\u10d3\u10e3\u10e0\u10d0\u10e1\u10d0<\/strong><strong> <\/strong><strong>\u10d3\u10d0<\/strong><strong> <\/strong><strong>\u10e3\u10d9\u10d4\u10d7\u10d4\u10e1<\/strong><strong> <\/strong><strong>\u10e1\u10d0\u10de\u10e0\u10dd\u10ea\u10d4\u10dc\u10e2\u10dd<\/strong><strong> <\/strong><strong>\u10d2\u10d0\u10dc\u10d0\u10d9\u10d5\u10d4\u10d7\u10e1<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u10ee\u10dd\u10da\u10dd <strong>\u10d2\u10e0\u10d0\u10dc\u10e2\u10d4\u10d1\u10d8\u10e1 \u10db\u10d8\u10e1\u10d0\u10e6\u10d4\u10d1\u10d0<\/strong><strong> <\/strong><strong>\u10d3\u10d0<\/strong><strong> <\/strong><strong>\u10d8\u10dc\u10d5\u10d4\u10e1\u10e2\u10dd\u10e0\u10d4\u10d1\u10d8\u10e1 \u10d3\u10d0\u10d8\u10dc\u10e2\u10d4\u10e0\u10d4\u10e1\u10d4\u10d1\u10d8\u10e1\u10d0\u10d7\u10d5\u10d8\u10e1 \u10db\u10dc\u10d8\u10e8\u10d5\u10dc\u10d4\u10da\u10dd\u10d5\u10d0\u10dc\u10d8\u10d0 \u10d8\u10ea\u10dd\u10d3\u10d4\u10d7, \u10e0\u10dd\u10db<\/strong> \u10d8\u10dc\u10d5\u10d4\u10e1\u10e2\u10dd\u10e0\u10d4\u10d1\u10d8 \u10d4\u10dc\u10d3\u10dd\u10d1\u10d8\u10d0\u10dc \u10db\u10ee\u10dd\u10da\u10dd\u10d3 \u10d8\u10db \u10ea\u10d8\u10e4\u10e0\u10d4\u10d1\u10e1, \u10e0\u10dd\u10db\u10da\u10d4\u10d1\u10d8\u10ea \u10e1\u10d0\u10d8\u10db\u10d4\u10d3\u10dd\u10d0 \u10d3\u10d0 \u10d0\u10e1\u10d0\u10ee\u10d0\u10d5\u10e1 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10e1 \u10e0\u10d4\u10d0\u10da\u10e3\u10e0 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0 \u10db\u10d3\u10d2\u10dd\u10db\u10d0\u10e0\u10d4\u10dd\u10d1\u10d0\u10e1. \u10e1\u10ec\u10dd\u10e0\u10d8 \u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10d0 \u10d6\u10e0\u10d3\u10d8\u10e1 \u10d7\u10e5\u10d5\u10d4\u10dc\u10e1 \u10e1\u10d0\u10dc\u10d3\u10dd\u10dd\u10d1\u10d0\u10e1 \u10d3\u10d0 \u10ee\u10e1\u10dc\u10d8\u10e1 \u10d2\u10d6\u10d0\u10e1 \u10d2\u10da\u10dd\u10d1\u10d0\u10da\u10e3\u10e0\u10d8 \u10d9\u10d0\u10de\u10d8\u10e2\u10d0\u10da\u10d8\u10e1\u10d9\u10d4\u10dc.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\">4. <strong>\u10da\u10d8\u10d6\u10d8\u10dc\u10d2\u10d8\u10e1 \u10e3\u10ee\u10d8\u10da\u10d0\u10d5\u10d8 \u10d2\u10d0\u10d5\u10da\u10d4\u10dc\u10d0 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0 \u10e1\u10e3\u10e0\u10d0\u10d7\u10d6\u10d4<\/strong><\/h5>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u10d0\u10d5\u10e2\u10dd\u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8 \u10ee\u10e8\u10d8\u10e0\u10d0\u10d3 \u10d8\u10e7\u10d4\u10dc\u10d4\u10d1\u10e1 \u10da\u10d8\u10d6\u10d8\u10dc\u10d2\u10e1. \u10db\u10e4\u10da\u10dd\u10d1\u10d4\u10da\u10d8 \u10ee\u10d4\u10d3\u10d0\u10d5\u10e1 \u10db\u10ee\u10dd\u10da\u10dd\u10d3 \u10e7\u10dd\u10d5\u10d4\u10da\u10d7\u10d5\u10d8\u10e3\u10e0 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d3\u10d4\u10da\u10e1, \u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10d4\u10e0\u10d8 \u10d9\u10d8 &#8211; <strong>\u10d3\u10d8\u10e1\u10d9\u10dd\u10dc\u10e2\u10d8\u10e0\u10d4\u10d1\u10e3\u10da<\/strong><strong> <\/strong><strong>\u10d5\u10d0\u10da\u10d3\u10d4\u10d1\u10e3\u10da\u10d4\u10d1\u10d0\u10e1<\/strong><strong> <\/strong><strong>\u10d3\u10d0<\/strong><strong> <\/strong><strong>\u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0<\/strong><strong> <\/strong><strong>\u10ee\u10d0\u10e0\u10ef\u10e1<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u10e1\u10d0\u10da\u10d8\u10d6\u10d8\u10dc\u10d2\u10dd \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d3\u10d4\u10da\u10d4\u10d1\u10d8\u10e1 \u10d0\u10e0\u10d0\u10e1\u10ec\u10dd\u10e0\u10d8 \u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10d0 \u10d0\u10db\u10d0\u10ee\u10d8\u10dc\u10ef\u10d4\u10d1\u10e1 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1 \u10d5\u10d0\u10da\u10d8\u10e1 \u10db\u10dd\u10ea\u10e3\u10da\u10dd\u10d1\u10d0\u10e1, \u10e0\u10d0\u10ea \u10d1\u10d0\u10dc\u10d9\u10d4\u10d1\u10e1\u10d0 \u10d3\u10d0 \u10d9\u10e0\u10d4\u10d3\u10d8\u10e2\u10dd\u10e0\u10d4\u10d1\u10e1 \u10e3\u10d0\u10e0\u10e7\u10dd\u10e4\u10d8\u10d7 \u10e1\u10d8\u10d2\u10dc\u10d0\u10da\u10e1 \u10e3\u10d2\u10d6\u10d0\u10d5\u10dc\u10d8\u10e1.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>\u10dc\u10e3 \u10db\u10d0\u10e0\u10d7\u10d0\u10d5 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10e1 \u10db\u10ee\u10dd\u10da\u10dd\u10d3 \u10d8\u10dc\u10e2\u10e3\u10d8\u10ea\u10d8\u10d8\u10d7!<\/strong><\/h5>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u10e1\u10ec\u10dd\u10e0\u10d8 \u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10d0 \u10dc\u10d8\u10e8\u10dc\u10d0\u10d5\u10e1 <strong>\u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10e1\u10e3\u10e0\u10d0\u10d7\u10d8\u10e1 \u10e1\u10ec\u10dd\u10e0\u10d0\u10d3 \u10ec\u10d0\u10e0\u10db\u10dd\u10e9\u10d4\u10dc\u10d0\u10e1<\/strong>, \u10e0\u10d0\u10ea \u10de\u10d8\u10e0\u10d3\u10d0\u10de\u10d8\u10e0 \u10d0\u10d8\u10e1\u10d0\u10ee\u10d4\u10d1\u10d0 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10d6\u10e0\u10d3\u10d8\u10e1 \u10de\u10dd\u10e2\u10d4\u10dc\u10ea\u10d8\u10d0\u10da\u10d6\u10d4. \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d0 <strong>\u10e0\u10dd\u10d5\u10d8<\/strong> \u10d2\u10d7\u10d0\u10d5\u10d0\u10d6\u10dd\u10d1\u10d7 \u10ea\u10dd\u10ea\u10ee\u10d0\u10da \u10e0\u10d4\u10df\u10d8\u10db\u10e8\u10d8 \u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10d0\u10e1, \u10de\u10e0\u10dd\u10ea\u10d4\u10e1\u10d4\u10d1\u10d8\u10e1 \u10e1\u10d8\u10e1\u10e2\u10d4\u10db\u10d0\u10e2\u10d8\u10d6\u10d0\u10ea\u10d8\u10d0\u10e1 \u10d3\u10d0 \u10e1\u10d0\u10d4\u10e0\u10d7\u10d0\u10e8\u10dd\u10e0\u10d8\u10e1\u10dd \u10e1\u10e2\u10d0\u10dc\u10d3\u10d0\u10e0\u10e2\u10d4\u10d1\u10d7\u10d0\u10dc \u10e8\u10d4\u10e1\u10d0\u10d1\u10d0\u10db\u10d8\u10e1\u10dd\u10d1\u10d0\u10e1, \u10e0\u10d0\u10d7\u10d0 \u10d7\u10e5\u10d5\u10d4\u10dc\u10d8 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8 \u10e7\u10dd\u10d5\u10d4\u10da\u10d7\u10d5\u10d8\u10e1 \u10db\u10d6\u10d0\u10d3 \u10d8\u10e7\u10dd\u10e1 \u10d0\u10ee\u10d0\u10da\u10d8 \u10d6\u10e0\u10d3\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 \u10d3\u10d0 \u10d2\u10d0\u10dc\u10d5\u10d8\u10d7\u10d0\u10e0\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u10d2\u10e1\u10e3\u10e0\u10d7, \u10e0\u10dd\u10db \u10d7\u10e5\u10d5\u10d4\u10dc\u10db\u10d0 \u10e0\u10d8\u10ea\u10ee\u10d5\u10d4\u10d1\u10db\u10d0 \u10d3\u10d0\u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10d4\u10d1\u10d8\u10e1 \u10db\u10dd\u10d6\u10d8\u10d3\u10d5\u10d0\u10e8\u10d8 \u10d3\u10d0\u10d2\u10d4\u10ee\u10db\u10d0\u10e0\u10dd\u10d7?<\/strong> \u10d2\u10d0\u10d8\u10d0\u10e0\u10d4\u10d7 \u10e3\u10e4\u10d0\u10e1\u10dd \u10de\u10d8\u10e0\u10d5\u10d4\u10da\u10d0\u10d3\u10d8 \u10d9\u10dd\u10dc\u10e1\u10e3\u10da\u10e2\u10d0\u10ea\u10d8\u10d0 \u10e9\u10d5\u10d4\u10dc\u10e1 \u10d4\u10e5\u10e1\u10de\u10d4\u10e0\u10e2\u10d4\u10d1\u10d7\u10d0\u10dc \u10d3\u10d0 \u10d4\u10e0\u10d7\u10d0\u10d3 \u10d5\u10d0\u10e5\u10ea\u10d8\u10dd\u10d7 \u10d7\u10e5\u10d5\u10d4\u10dc\u10d8 \u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10d4\u10e0\u10d8\u10d0 \u10d2\u10d0\u10dc\u10d5\u10d8\u10d7\u10d0\u10e0\u10d4\u10d1\u10d8\u10e1 \u10eb\u10e0\u10d0\u10d5\u10d0\u10d3.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ud83c\udf10 <a href=\"https:\/\/www.google.com\/url?sa=E&amp;q=https%3A%2F%2Frovi.ge%2F\" target=\"_blank\" rel=\"noreferrer noopener\">rovi.ge<\/a> \ud83d\udce7 contact@rovi.ge \ud83d\udcde (+995) 591 439 439 \ud83d\udcde (+995) 555 53 33 72<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u10d8\u10ea\u10dd\u10d3\u10d4 \u10e8\u10d4\u10dc\u10d8 \u10e0\u10d8\u10ea\u10ee\u10d5\u10d4\u10d1\u10d8, \u10db\u10d0\u10e0\u10d7\u10d4 \u10e8\u10d4\u10dc\u10d8 \u10db\u10dd\u10db\u10d0\u10d5\u10d0\u10da\u10d8!<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>\u10e8\u10d4\u10dc\u10d8 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\u10d2\u10d0\u10e7\u10d8\u10d3\u10d5\u10d4\u10d1\u10d8\u10e1 \u10db\u10dd\u10ea\u10e3\u10da\u10dd\u10d1\u10d0\u10e1\u10d0 \u10d3\u10d0 \u201e\u10d4\u10d6\u10dd\u10e8\u10d8 \u10db\u10d3\u10d2\u10d0\u10e0\u10d8\u201c \u10db\u10d0\u10dc\u10e5\u10d0\u10dc\u10d4\u10d1\u10d8\u10e1 \u10e0\u10d0\u10dd\u10d3\u10d4\u10dc\u10dd\u10d1\u10d0\u10e1 \u10d0\u10d9\u10d5\u10d8\u10e0\u10d3\u10d4\u10d1\u10d8\u10d0\u10dc. \u10de\u10e0\u10dd\u10e4\u10d4\u10e1\u10d8\u10dd\u10dc\u10d0\u10da\u10d8 \u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10d4\u10e0\u10d8 \u10d9\u10d8 \u10ee\u10d4\u10d3\u10d0\u10d5\u10e1 \u10d8\u10db\u10d0\u10e1, \u10e0\u10d0\u10ea \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10db\u10e4\u10da\u10dd\u10d1\u10d4\u10da\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 \u10ee\u10e8\u10d8\u10e0\u10d0\u10d3 \u10e3\u10ee\u10d8\u10da\u10d0\u10d5\u10d8\u10d0 &#8211; \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0 \u10e0\u10d8\u10e1\u10d9\u10d4\u10d1\u10e1, \u10d0\u10e5\u10e2\u10d8\u10d5\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10e3\u10e4\u10d0\u10e1\u10e3\u10e0\u10d4\u10d1\u10d0\u10e1 \u10d3\u10d0 \u10d3\u10d0\u10ee\u10e3\u10e0\u10e3\u10da \u10d9\u10d0\u10e0\u10d4\u10d1\u10e1 \u10d8\u10dc\u10d5\u10d4\u10e1\u10e2\u10dd\u10e0\u10d4\u10d1\u10d7\u10d0\u10dc. \u10e9\u10d5\u10d4\u10dc, \u10e0\u10dd\u10d5\u10d8&#8211;\u10e8\u10d8, \u10e9\u10d5\u10d4\u10dc \u10d5\u10d4\u10ee\u10db\u10d0\u10e0\u10d4\u10d1\u10d8\u10d7 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d4\u10d1\u10e1 \u10d0\u10e0\u10d0 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