{"id":3073,"date":"2026-07-21T19:33:22","date_gmt":"2026-07-21T16:03:22","guid":{"rendered":"https:\/\/khatearzesh.com\/blog\/?p=3073"},"modified":"2026-07-22T16:19:16","modified_gmt":"2026-07-22T12:49:16","slug":"what-is-roa-return-on-assets","status":"publish","type":"post","link":"https:\/\/khatearzesh.com\/blog\/what-is-roa-return-on-assets\/","title":{"rendered":"\u0628\u0627\u0632\u062f\u0647 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627 \u06cc\u0627 ROA \u0686\u06cc\u0633\u062a\u061f"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u0628\u0627\u0632\u062f\u0647 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627 \u06cc\u0627 Return on Assets \u06cc\u06a9\u06cc \u0627\u0632 \u0646\u0633\u0628\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0645\u0647\u0645 \u0628\u0631\u0627\u06cc \u0633\u0646\u062c\u0634 \u06a9\u0627\u0631\u0627\u06cc\u06cc \u0634\u0631\u06a9\u062a \u062f\u0631 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u0633\u062a. \u0627\u06cc\u0646 \u0646\u0633\u0628\u062a \u0646\u0634\u0627\u0646 \u0645\u06cc\u200c\u062f\u0647\u062f \u0634\u0631\u06a9\u062a \u0628\u0647 \u0627\u0632\u0627\u06cc \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc\u06cc \u06a9\u0647 \u062f\u0631 \u0627\u062e\u062a\u06cc\u0627\u0631 \u062f\u0627\u0631\u062f\u060c \u0686\u0647 \u0645\u06cc\u0632\u0627\u0646 \u0633\u0648\u062f \u0627\u06cc\u062c\u0627\u062f \u06a9\u0631\u062f\u0647 \u0627\u0633\u062a. \u0628\u0647 \u0628\u06cc\u0627\u0646 \u0633\u0627\u062f\u0647\u060c ROA \u067e\u0627\u0633\u062e \u0645\u06cc\u200c\u062f\u0647\u062f: \u00ab\u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc \u0634\u0631\u06a9\u062a \u0686\u0642\u062f\u0631 \u062e\u0648\u0628 \u0628\u0647 \u0633\u0648\u062f \u062a\u0628\u062f\u06cc\u0644 \u0645\u06cc\u200c\u0634\u0648\u0646\u062f\u061f \u0627\u0632 \u0622\u0646\u062c\u0627 \u06a9\u0647 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627 \u0634\u0627\u0645\u0644 \u067e\u0648\u0644 \u0646\u0642\u062f\u060c \u0645\u0648\u062c\u0648\u062f\u06cc \u06a9\u0627\u0644\u0627\u060c \u0645\u0627\u0634\u06cc\u0646\u200c\u0622\u0644\u0627\u062a\u060c \u0633\u0627\u062e\u062a\u0645\u0627\u0646\u200c\u0647\u0627\u060c \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc\u200c\u0647\u0627 \u0648 \u0633\u0627\u06cc\u0631 \u0645\u0646\u0627\u0628\u0639 \u0634\u0631\u06a9\u062a \u0627\u0633\u062a\u060c ROA \u062a\u0635\u0648\u06cc\u0631\u06cc \u06a9\u0644\u06cc \u0627\u0632 \u0628\u0647\u0631\u0647\u200c\u0648\u0631\u06cc \u0645\u0646\u0627\u0628\u0639 \u0627\u0631\u0627\u0626\u0647 \u0645\u06cc\u200c\u062f\u0647\u062f.<\/p>\n\n\n\n<h2 id=\"h-\u0628\u0627\u0632\u062f\u0647-\u062f\u0627\u0631\u0627\u06cc\u06cc-\u0647\u0627-\u0686\u0647-\u0645\u0641\u0647\u0648\u0645\u06cc-\u062f\u0627\u0631\u062f-\u0648-\u0686\u0631\u0627-\u0645\u0647\u0645-\u0627\u0633\u062a\" class=\"wp-block-heading\"><strong>\u0628\u0627\u0632\u062f\u0647 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627 \u0686\u0647 \u0645\u0641\u0647\u0648\u0645\u06cc \u062f\u0627\u0631\u062f \u0648 \u0686\u0631\u0627 \u0645\u0647\u0645 \u0627\u0633\u062a\u061f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0628\u0627\u0632\u062f\u0647 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627 \u0646\u0633\u0628\u062a \u0633\u0648\u062f\u0622\u0648\u0631\u06cc \u0628\u0631 \u067e\u0627\u06cc\u0647 \u062f\u0627\u0631\u0627\u06cc\u06cc \u0627\u0633\u062a\u061b \u06cc\u0639\u0646\u06cc \u0628\u0647\u200c\u062c\u0627\u06cc \u062a\u0645\u0631\u06a9\u0632 \u0635\u0631\u0641 \u0628\u0631 \u0641\u0631\u0648\u0634 \u06cc\u0627 \u0633\u0631\u0645\u0627\u06cc\u0647 \u0635\u0627\u062d\u0628\u0627\u0646 \u0633\u0647\u0627\u0645\u060c \u0645\u062d\u0648\u0631 \u0627\u0635\u0644\u06cc \u0631\u0627 \u06a9\u0644 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc \u0634\u0631\u06a9\u062a \u0642\u0631\u0627\u0631 \u0645\u06cc\u200c\u062f\u0647\u062f. \u0648\u0642\u062a\u06cc \u0645\u06cc\u200c\u06af\u0648\u06cc\u06cc\u0645 ROA \u06cc\u06a9 \u0634\u0631\u06a9\u062a \u06f1\u06f0\u066a \u0627\u0633\u062a\u060c \u06cc\u0639\u0646\u06cc \u0634\u0631\u06a9\u062a \u0628\u0647 \u0637\u0648\u0631 \u0645\u062a\u0648\u0633\u0637 \u0627\u0632 \u0647\u0631 \u06f1\u06f0\u06f0 \u0648\u0627\u062d\u062f \u062f\u0627\u0631\u0627\u06cc\u06cc\u060c \u06f1\u06f0 \u0648\u0627\u062d\u062f \u0633\u0648\u062f \u0627\u06cc\u062c\u0627\u062f \u06a9\u0631\u062f\u0647 \u0627\u0633\u062a\u061b \u0627\u0644\u0628\u062a\u0647 \u0646\u0648\u0639 \u0633\u0648\u062f \u0628\u0647\u200c\u06a9\u0627\u0631\u0631\u0641\u062a\u0647 \u062f\u0631 \u0635\u0648\u0631\u062a \u06a9\u0633\u0631 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u0633\u0648\u062f \u062e\u0627\u0644\u0635\u060c \u0633\u0648\u062f \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc \u06cc\u0627 \u0645\u0639\u06cc\u0627\u0631\u0647\u0627\u06cc \u0645\u0634\u0627\u0628\u0647 \u0628\u0627\u0634\u062f. \u0627\u0647\u0645\u06cc\u062a ROA \u062f\u0631 \u0627\u06cc\u0646 \u0627\u0633\u062a \u06a9\u0647 \u06a9\u06cc\u0641\u06cc\u062a \u0628\u0647\u0631\u0647\u200c\u0628\u0631\u062f\u0627\u0631\u06cc \u0627\u0632 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627 \u0631\u0627 \u0646\u0634\u0627\u0646 \u0645\u06cc\u200c\u062f\u0647\u062f\u061b \u0634\u0631\u06a9\u062a\u06cc \u06a9\u0647 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc \u0633\u0646\u06af\u06cc\u0646 \u062f\u0627\u0631\u062f \u0627\u0645\u0627 \u0633\u0648\u062f \u06a9\u0645\u06cc \u0645\u06cc\u200c\u0633\u0627\u0632\u062f\u060c \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0627\u0632 \u0646\u0638\u0631 \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc \u0646\u0627\u06a9\u0627\u0631\u0622\u0645\u062f \u0628\u0627\u0634\u062f \u06cc\u0627 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc \u0631\u0627\u06a9\u062f \u0648 \u0645\u0627\u0632\u0627\u062f \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u062f. \u062f\u0631 \u0645\u0642\u0627\u0628\u0644\u060c \u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc\u06cc \u06a9\u0647 \u0628\u0627 \u062f\u0627\u0631\u0627\u06cc\u06cc \u06a9\u0645\u062a\u0631 \u0633\u0648\u062f \u0628\u06cc\u0634\u062a\u0631\u06cc \u0645\u06cc\u200c\u0633\u0627\u0632\u0646\u062f\u060c \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u0686\u0627\u0628\u06a9\u200c\u062a\u0631\u0646\u062f \u0648 \u0645\u062f\u06cc\u0631\u06cc\u062a \u0628\u0647\u062a\u0631\u06cc \u062f\u0631 \u06af\u0631\u062f\u0634 \u0633\u0631\u0645\u0627\u06cc\u0647\u060c \u06a9\u0646\u062a\u0631\u0644 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627 \u0648 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u0638\u0631\u0641\u06cc\u062a \u062a\u0648\u0644\u06cc\u062f \u062f\u0627\u0631\u0646\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0632 \u0632\u0627\u0648\u06cc\u0647 \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631 \u0646\u06cc\u0632 ROA \u06cc\u06a9 \u00ab\u0641\u06cc\u0644\u062a\u0631 \u06a9\u0627\u0631\u0627\u06cc\u06cc\u00bb \u0627\u0633\u062a. \u062d\u062a\u06cc \u0627\u06af\u0631 \u06cc\u06a9 \u0634\u0631\u06a9\u062a \u0641\u0631\u0648\u0634 \u0628\u0627\u0644\u0627\u06cc\u06cc \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u062f\u060c \u0627\u0645\u0627 \u0628\u0631\u0627\u06cc \u062f\u0633\u062a\u06cc\u0627\u0628\u06cc \u0628\u0647 \u0622\u0646 \u0641\u0631\u0648\u0634 \u0646\u0627\u0686\u0627\u0631 \u0628\u0647 \u0646\u06af\u0647\u062f\u0627\u0631\u06cc \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc \u0628\u0633\u06cc\u0627\u0631 \u0633\u0646\u06af\u06cc\u0646 (\u06a9\u0627\u0631\u062e\u0627\u0646\u0647\u200c\u0647\u0627\u06cc \u0628\u0632\u0631\u06af\u060c \u0627\u0646\u0628\u0627\u0631\u0647\u0627\u06cc \u0632\u06cc\u0627\u062f\u060c \u062a\u062c\u0647\u06cc\u0632\u0627\u062a \u06af\u0631\u0627\u0646) \u0628\u0627\u0634\u062f \u0648 \u062d\u0627\u0634\u06cc\u0647 \u0633\u0648\u062f \u0645\u0646\u0627\u0633\u0628\u06cc \u0646\u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u062f\u060c \u062f\u0631 ROA \u062e\u0648\u062f \u0631\u0627 \u0636\u0639\u06cc\u0641 \u0646\u0634\u0627\u0646 \u0645\u06cc\u200c\u062f\u0647\u062f. \u0628\u0646\u0627\u0628\u0631\u0627\u06cc\u0646 ROA \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u062f \u0635\u0631\u0641\u0627\u064b \u0641\u0631\u06cc\u0628 \u0627\u0639\u062f\u0627\u062f \u0628\u0632\u0631\u06af \u0641\u0631\u0648\u0634 \u06cc\u0627 \u0627\u0646\u062f\u0627\u0632\u0647 \u0634\u0631\u06a9\u062a \u0631\u0627 \u0646\u062e\u0648\u0631\u06cc\u0645 \u0648 \u0628\u0647 \u06a9\u06cc\u0641\u06cc\u062a \u0633\u0648\u062f\u0633\u0627\u0632\u06cc \u0646\u0633\u0628\u062a \u0628\u0647 \u0645\u0646\u0627\u0628\u0639 \u062a\u0648\u062c\u0647 \u06a9\u0646\u06cc\u0645.<\/p>\n\n\n\n<h2 id=\"h-\u0641\u0631\u0645\u0648\u0644-\u0645\u062d\u0627\u0633\u0628\u0647-roa\" class=\"wp-block-heading\"><strong>\u0641\u0631\u0645\u0648\u0644 \u0645\u062d\u0627\u0633\u0628\u0647 ROA<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0641\u0631\u0645\u0648\u0644 \u0631\u0627\u06cc\u062c ROA \u0628\u0647 \u0634\u06a9\u0644 \u0632\u06cc\u0631 \u0628\u06cc\u0627\u0646 \u0645\u06cc\u200c\u0634\u0648\u062f:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>ROA = \u0633\u0648\u062f \/ \u0645\u062a\u0648\u0633\u0637 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0645\u0627 \u0646\u0648\u0639 \u0633\u0648\u062f\u06cc \u06a9\u0647 \u062f\u0631 \u0635\u0648\u0631\u062a \u06a9\u0633\u0631 \u0642\u0631\u0627\u0631 \u0645\u06cc\u200c\u06af\u06cc\u0631\u062f\u060c \u0628\u0647 \u0647\u062f\u0641 \u062a\u062d\u0644\u06cc\u0644 \u0628\u0633\u062a\u06af\u06cc \u062f\u0627\u0631\u062f.\u00a0\u0631\u0627\u06cc\u062c\u200c\u062a\u0631\u06cc\u0646 \u062d\u0627\u0644\u062a \u062f\u0631 \u06af\u0632\u0627\u0631\u0634\u200c\u0647\u0627\u06cc \u062a\u062d\u0644\u06cc\u0644\u06cc\u060c \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 <strong>\u0633\u0648\u062f \u062e\u0627\u0644\u0635<\/strong> (\u067e\u0633 \u0627\u0632 \u0645\u0627\u0644\u06cc\u0627\u062a) \u0627\u0633\u062a. \u0647\u0645\u0686\u0646\u06cc\u0646 \u0628\u0631\u0627\u06cc \u062a\u062d\u0644\u06cc\u0644 \u06a9\u0627\u0631\u0627\u06cc\u06cc \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc\u060c \u06af\u0627\u0647\u06cc \u0627\u0632 \u0633\u0648\u062f \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc \u06cc\u0627 EBIT \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f. \u062f\u0631\u0628\u0627\u0631\u0647 \u062a\u0641\u0627\u0648\u062a \u0627\u06cc\u0646 \u062f\u0648 \u062f\u0631 \u0627\u062f\u0627\u0645\u0647 \u062a\u0648\u0636\u06cc\u062d \u062f\u0627\u062f\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f.<\/p>\n\n\n\n<h3 id=\"h-\u0627\u062c\u0632\u0627\u06cc-\u0641\u0631\u0645\u0648\u0644-\u0628\u0627\u0632\u062f\u0647-\u062f\u0627\u0631\u0627\u06cc\u06cc-\u0647\u0627\" class=\"wp-block-heading\"><strong>\u0627\u062c\u0632\u0627\u06cc \u0641\u0631\u0645\u0648\u0644 \u0628\u0627\u0632\u062f\u0647 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627<\/strong><\/h3>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>\u0635\u0648\u0631\u062a \u06a9\u0633\u0631 (\u0633\u0648\u062f):<\/strong><\/li>\n<\/ol>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u062f\u0631 \u0631\u0648\u06cc\u06a9\u0631\u062f \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f: <strong>\u0633\u0648\u062f \u062e\u0627\u0644\u0635<\/strong> \u062f\u0648\u0631\u0647 (\u067e\u0633 \u0627\u0632 \u06a9\u0633\u0631 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u060c \u0645\u0627\u0644\u06cc\u0627\u062a \u0648 \u0633\u0627\u06cc\u0631 \u0627\u0642\u0644\u0627\u0645).<br><\/li>\n\n\n\n<li>\u062f\u0631 \u0631\u0648\u06cc\u06a9\u0631\u062f \u062a\u062d\u0644\u06cc\u0644\u06cc-\u0639\u0645\u0644\u06cc\u0627\u062a\u06cc: <strong>\u0633\u0648\u062f \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc<\/strong> \u06cc\u0627 <strong>EBIT<\/strong> (\u0633\u0648\u062f \u0642\u0628\u0644 \u0627\u0632 \u0647\u0632\u06cc\u0646\u0647 \u0645\u0627\u0644\u06cc \u0648 \u0645\u0627\u0644\u06cc\u0627\u062a) \u0628\u0631\u0627\u06cc \u062a\u0645\u0631\u06a9\u0632 \u0628\u0631 \u0639\u0645\u0644\u06a9\u0631\u062f \u0639\u0645\u0644\u06cc\u0627\u062a \u0627\u0635\u0644\u06cc \u0634\u0631\u06a9\u062a.<\/li>\n<\/ul>\n\n\n\n<ol start=\"2\" class=\"wp-block-list\">\n<li><strong>\u0645\u062e\u0631\u062c \u06a9\u0633\u0631 (\u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627):<\/strong><\/li>\n<\/ol>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0628\u0647\u062a\u0631 \u0627\u0633\u062a \u0628\u0647\u200c\u062c\u0627\u06cc \u00ab\u062f\u0627\u0631\u0627\u06cc\u06cc \u067e\u0627\u06cc\u0627\u0646 \u062f\u0648\u0631\u0647\u00bb\u060c \u0627\u0632 <strong>\u0645\u062a\u0648\u0633\u0637 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627<\/strong> \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0634\u0648\u062f\u061b \u0632\u06cc\u0631\u0627 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627 \u062f\u0631 \u0637\u0648\u0644 \u0633\u0627\u0644 \u062a\u063a\u06cc\u06cc\u0631 \u0645\u06cc\u200c\u06a9\u0646\u0646\u062f (\u0627\u0641\u0632\u0627\u06cc\u0634 \u0633\u0631\u0645\u0627\u06cc\u0647\u060c \u062e\u0631\u06cc\u062f \u062f\u0627\u0631\u0627\u06cc\u06cc \u062c\u062f\u06cc\u062f\u060c \u062a\u0633\u0648\u06cc\u0647 \u0628\u062f\u0647\u06cc\u060c \u062a\u063a\u06cc\u06cc\u0631 \u0645\u0648\u062c\u0648\u062f\u06cc\u200c\u0647\u0627 \u0648\u2026).<br><\/li>\n\n\n\n<li><strong>\u0645\u062a\u0648\u0633\u0637 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627 = (\u062f\u0627\u0631\u0627\u06cc\u06cc \u0627\u0628\u062a\u062f\u0627\u06cc \u062f\u0648\u0631\u0647 + \u062f\u0627\u0631\u0627\u06cc\u06cc \u067e\u0627\u06cc\u0627\u0646 \u062f\u0648\u0631\u0647) \/ \u06f2<\/strong><strong><br><\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u0645\u062a\u0648\u0633\u0637 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u060c ROA \u0631\u0627 \u062f\u0642\u06cc\u0642\u200c\u062a\u0631 \u0648 \u0642\u0627\u0628\u0644 \u0627\u062a\u06a9\u0627\u062a\u0631 \u0645\u06cc\u200c\u06a9\u0646\u062f\u060c \u0628\u0647\u200c\u0648\u06cc\u0698\u0647 \u062f\u0631 \u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc\u06cc \u06a9\u0647 \u0631\u0634\u062f \u062f\u0627\u0631\u0627\u06cc\u06cc \u06cc\u0627 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc\u200c\u0647\u0627\u06cc \u0633\u0646\u06af\u06cc\u0646 \u062f\u0627\u0631\u0646\u062f.<\/p>\n\n\n\n<h3 id=\"h-\u062a\u0641\u0627\u0648\u062a-\u0633\u0648\u062f-\u062e\u0627\u0644\u0635-\u0648-\u0633\u0648\u062f-\u0639\u0645\u0644\u06cc\u0627\u062a\u06cc-\u062f\u0631-\u0645\u062d\u0627\u0633\u0628\u0647-roa\" class=\"wp-block-heading\"><strong>\u062a\u0641\u0627\u0648\u062a \u0633\u0648\u062f \u062e\u0627\u0644\u0635 \u0648 \u0633\u0648\u062f \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc \u062f\u0631 \u0645\u062d\u0627\u0633\u0628\u0647 ROA<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0633\u0648\u062f \u062e\u0627\u0644\u0635<\/strong> \u0634\u0627\u0645\u0644 \u0627\u062b\u0631 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc (\u0628\u0647\u0631\u0647 \u0648\u0627\u0645)\u060c \u062f\u0631\u0622\u0645\u062f\/\u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u063a\u06cc\u0631\u0639\u0645\u0644\u06cc\u0627\u062a\u06cc\u060c \u0645\u0627\u0644\u06cc\u0627\u062a \u0648 \u06af\u0627\u0647\u06cc \u0627\u0642\u0644\u0627\u0645 \u06cc\u06a9\u200c\u0628\u0627\u0631\u0647 \u0627\u0633\u062a. \u0628\u0646\u0627\u0628\u0631\u0627\u06cc\u0646 ROA \u0628\u0631 \u0645\u0628\u0646\u0627\u06cc \u0633\u0648\u062f \u062e\u0627\u0644\u0635\u060c \u0639\u0644\u0627\u0648\u0647 \u0628\u0631 \u06a9\u0627\u0631\u0627\u06cc\u06cc \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u060c \u062a\u062d\u062a\u200c\u062a\u0623\u062b\u06cc\u0631 \u0633\u0627\u062e\u062a\u0627\u0631 \u062a\u0623\u0645\u06cc\u0646 \u0645\u0627\u0644\u06cc \u0648 \u0633\u06cc\u0627\u0633\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0646\u06cc\u0632 \u0642\u0631\u0627\u0631 \u0645\u06cc\u200c\u06af\u06cc\u0631\u062f. \u062f\u0631 \u0645\u0642\u0627\u0628\u0644\u060c <strong>\u0633\u0648\u062f \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc<\/strong> \u06cc\u0627 <strong>EBIT<\/strong> \u0628\u06cc\u0634\u062a\u0631 \u0646\u0634\u0627\u0646 \u0645\u06cc\u200c\u062f\u0647\u062f \u0639\u0645\u0644\u06cc\u0627\u062a \u0627\u0635\u0644\u06cc \u0634\u0631\u06a9\u062a (\u062a\u0648\u0644\u06cc\u062f\/\u0641\u0631\u0648\u0634\/\u062e\u062f\u0645\u0627\u062a) \u0686\u0642\u062f\u0631 \u0627\u0632 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627 \u0628\u0627\u0632\u062f\u0647 \u0645\u06cc\u200c\u06af\u06cc\u0631\u062f\u060c \u0628\u062f\u0648\u0646 \u0622\u0646\u06a9\u0647 \u0627\u062b\u0631 \u0628\u062f\u0647\u06cc \u0648 \u0645\u0627\u0644\u06cc\u0627\u062a \u0646\u062a\u06cc\u062c\u0647 \u0631\u0627 \u0645\u062e\u062f\u0648\u0634 \u06a9\u0646\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u062f\u0631 \u0639\u0645\u0644:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0627\u06af\u0631 \u0647\u062f\u0641 \u0634\u0645\u0627 <strong>\u0645\u0642\u0627\u06cc\u0633\u0647 \u06a9\u0627\u0631\u0627\u06cc\u06cc \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc<\/strong> \u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u0633\u062a (\u0628\u0647\u200c\u062e\u0635\u0648\u0635 \u0648\u0642\u062a\u06cc \u0633\u0627\u062e\u062a\u0627\u0631 \u0628\u062f\u0647\u06cc \u0645\u062a\u0641\u0627\u0648\u062a\u06cc \u062f\u0627\u0631\u0646\u062f)\u060c ROA \u0645\u0628\u062a\u0646\u06cc \u0628\u0631 EBIT \u062a\u0635\u0648\u06cc\u0631 \u0634\u0641\u0627\u0641\u200c\u062a\u0631\u06cc \u0645\u06cc\u200c\u062f\u0647\u062f.<br><\/li>\n\n\n\n<li>\u0627\u06af\u0631 \u0647\u062f\u0641 \u0634\u0645\u0627 <strong>\u0633\u0646\u062c\u0634 \u0633\u0648\u062f\u0622\u0648\u0631\u06cc \u0646\u0647\u0627\u06cc\u06cc \u0628\u0631\u0627\u06cc \u0633\u0647\u0627\u0645\u062f\u0627\u0631\u0627\u0646<\/strong> \u0648 \u0646\u062a\u06cc\u062c\u0647 \u0648\u0627\u0642\u0639\u06cc \u062f\u0631 \u067e\u0627\u06cc\u0627\u0646 \u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646 \u0627\u0633\u062a\u060c ROA \u0645\u0628\u062a\u0646\u06cc \u0628\u0631 \u0633\u0648\u062f \u062e\u0627\u0644\u0635 \u0645\u0646\u0627\u0633\u0628\u200c\u062a\u0631 \u0627\u0633\u062a.<\/li>\n<\/ul>\n\n\n\n<h2 id=\"h-\u0628\u0627\u0632\u062f\u0647-\u062f\u0627\u0631\u0627\u06cc\u06cc-\u0647\u0627-\u0686\u06af\u0648\u0646\u0647-\u062a\u0641\u0633\u06cc\u0631-\u0645\u06cc-\u0634\u0648\u062f\" class=\"wp-block-heading\"><strong>\u0628\u0627\u0632\u062f\u0647 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627 \u0686\u06af\u0648\u0646\u0647 \u062a\u0641\u0633\u06cc\u0631 \u0645\u06cc\u200c\u0634\u0648\u062f\u061f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u062a\u0641\u0633\u06cc\u0631 ROA \u0628\u0647\u200c\u0635\u0648\u0631\u062a \u0645\u0637\u0644\u0642 \u0647\u0645\u06cc\u0634\u0647 \u062f\u0631\u0633\u062a \u0646\u06cc\u0633\u062a\u061b \u0628\u0627\u06cc\u062f \u0622\u0646 \u0631\u0627 \u062f\u0631 \u0686\u0627\u0631\u0686\u0648\u0628 \u0635\u0646\u0639\u062a\u060c \u0645\u062f\u0644 \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631\u060c \u0686\u0631\u062e\u0647 \u0639\u0645\u0631 \u0634\u0631\u06a9\u062a \u0648 \u0634\u0631\u0627\u06cc\u0637 \u0627\u0642\u062a\u0635\u0627\u062f (\u062a\u0648\u0631\u0645\u060c \u0646\u0631\u062e \u0628\u0647\u0631\u0647\u060c \u0631\u06a9\u0648\u062f\/\u0631\u0648\u0646\u0642) \u062a\u062d\u0644\u06cc\u0644 \u06a9\u0631\u062f. \u0628\u0627 \u0627\u06cc\u0646 \u062d\u0627\u0644\u060c \u0627\u0635\u0648\u0644 \u06a9\u0644\u06cc \u0632\u06cc\u0631 \u0631\u0627\u0647\u0646\u0645\u0627\u06cc \u062e\u0648\u0628\u06cc \u0627\u0633\u062a.<\/p>\n\n\n\n<h3 id=\"h-roa-\u0628\u0627\u0644\u0627-\u0646\u0634\u0627\u0646\u0647-\u0686\u06cc\u0633\u062a\" class=\"wp-block-heading\"><strong>ROA \u0628\u0627\u0644\u0627 \u0646\u0634\u0627\u0646\u0647 \u0686\u06cc\u0633\u062a\u061f<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">ROA \u0628\u0627\u0644\u0627 \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u0646\u0634\u0627\u0646\u0647 \u06cc\u06a9 \u06cc\u0627 \u0686\u0646\u062f \u0645\u0648\u0631\u062f \u0627\u0632 \u0645\u0648\u0627\u0631\u062f \u0632\u06cc\u0631 \u0627\u0633\u062a:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u06a9\u0627\u0631\u0627\u06cc\u06cc \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc \u0628\u0627\u0644\u0627:<\/strong> \u0634\u0631\u06a9\u062a \u0628\u0627 \u0645\u0646\u0627\u0628\u0639 \u0645\u0648\u062c\u0648\u062f\u060c \u0633\u0648\u062f \u0628\u06cc\u0634\u062a\u0631\u06cc \u062e\u0644\u0642 \u0645\u06cc\u200c\u06a9\u0646\u062f.<br><\/li>\n\n\n\n<li><strong>\u0645\u062f\u06cc\u0631\u06cc\u062a \u0645\u0646\u0627\u0633\u0628 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627:<\/strong> \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627 \u0631\u0627\u06a9\u062f \u0646\u06cc\u0633\u062a\u0646\u062f \u0648 \u0638\u0631\u0641\u06cc\u062a \u062a\u0648\u0644\u06cc\u062f\/\u0641\u0631\u0648\u0634 \u0628\u0647\u200c\u062e\u0648\u0628\u06cc \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f.<br><\/li>\n\n\n\n<li><strong>\u062d\u0627\u0634\u06cc\u0647 \u0633\u0648\u062f \u0645\u0646\u0627\u0633\u0628 \u06cc\u0627 \u06af\u0631\u062f\u0634 \u062f\u0627\u0631\u0627\u06cc\u06cc \u0628\u0627\u0644\u0627:<\/strong> ROA \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u0627\u0632 \u062a\u0631\u06a9\u06cc\u0628 \u00ab\u062d\u0627\u0634\u06cc\u0647 \u0633\u0648\u062f\u00bb \u0648 \u00ab\u06a9\u0627\u0631\u0627\u06cc\u06cc \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u062f\u0627\u0631\u0627\u06cc\u06cc\u00bb \u062d\u0627\u0635\u0644 \u0645\u06cc\u200c\u0634\u0648\u062f\u061b \u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc\u06cc \u06a9\u0647 \u06cc\u0627 \u062d\u0627\u0634\u06cc\u0647 \u0633\u0648\u062f \u0628\u0627\u0644\u0627\u06cc\u06cc \u062f\u0627\u0631\u0646\u062f \u06cc\u0627 \u062f\u0627\u0631\u0627\u06cc\u06cc \u0631\u0627 \u0633\u0631\u06cc\u0639 \u0628\u0647 \u0641\u0631\u0648\u0634 \u062a\u0628\u062f\u06cc\u0644 \u0645\u06cc\u200c\u06a9\u0646\u0646\u062f\u060c ROA \u0628\u0647\u062a\u0631\u06cc \u0645\u06cc\u200c\u0633\u0627\u0632\u0646\u062f.<br><\/li>\n\n\n\n<li><strong>\u06a9\u0646\u062a\u0631\u0644 \u0647\u0632\u06cc\u0646\u0647 \u0648 \u0633\u0631\u0645\u0627\u06cc\u0647 \u062f\u0631 \u06af\u0631\u062f\u0634:<\/strong> \u0645\u062f\u06cc\u0631\u06cc\u062a \u0645\u0648\u062c\u0648\u062f\u06cc\u060c \u0645\u0637\u0627\u0644\u0628\u0627\u062a \u0648 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f ROA \u0631\u0627 \u062a\u0642\u0648\u06cc\u062a \u06a9\u0646\u062f.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0644\u0628\u062a\u0647 ROA \u0628\u0627\u0644\u0627 \u0647\u0645\u06cc\u0634\u0647 \u0647\u0645 \u0628\u0647 \u0645\u0639\u0646\u06cc \u00ab\u067e\u0627\u06cc\u062f\u0627\u0631\u06cc\u00bb \u0646\u06cc\u0633\u062a\u061b \u06af\u0627\u0647\u06cc \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0646\u0627\u0634\u06cc \u0627\u0632 \u0641\u0631\u0648\u0634 \u062f\u0627\u0631\u0627\u06cc\u06cc\u060c \u062f\u0631\u0622\u0645\u062f \u063a\u06cc\u0631\u0645\u0633\u062a\u0645\u0631 \u06cc\u0627 \u06a9\u0627\u0647\u0634 \u0645\u0648\u0642\u062a \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627 \u0628\u0627\u0634\u062f. \u0628\u0646\u0627\u0628\u0631\u0627\u06cc\u0646 \u0628\u0631\u0631\u0633\u06cc \u06a9\u06cc\u0641\u06cc\u062a \u0633\u0648\u062f \u0648 \u062a\u06a9\u0631\u0627\u0631\u067e\u0630\u06cc\u0631\u06cc \u0622\u0646 \u0636\u0631\u0648\u0631\u06cc \u0627\u0633\u062a.<\/p>\n\n\n\n<h3 id=\"h-roa-\u067e\u0627\u06cc\u06cc\u0646-\u0686\u0647-\u0647\u0634\u062f\u0627\u0631\u06cc-\u0645\u06cc-\u062f\u0647\u062f\" class=\"wp-block-heading\"><strong>ROA \u067e\u0627\u06cc\u06cc\u0646 \u0686\u0647 \u0647\u0634\u062f\u0627\u0631\u06cc \u0645\u06cc\u200c\u062f\u0647\u062f\u061f<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">ROA \u067e\u0627\u06cc\u06cc\u0646 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u0632\u0646\u06af \u062e\u0637\u0631\u0647\u0627\u06cc\u06cc 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\u0633\u0648\u062f\u0622\u0648\u0631\u06cc \u06a9\u0645 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f ROA \u0631\u0627 \u067e\u0627\u06cc\u06cc\u0646 \u0646\u06af\u0647 \u062f\u0627\u0631\u062f.<br><\/li>\n\n\n\n<li><strong>\u0633\u0631\u0645\u0627\u06cc\u0647 \u062f\u0631 \u06af\u0631\u062f\u0634 \u0642\u0641\u0644\u200c\u0634\u062f\u0647:<\/strong> \u0645\u0648\u062c\u0648\u062f\u06cc\u200c\u0647\u0627\u06cc \u0628\u06cc\u0634 \u0627\u0632 \u062d\u062f\u060c \u0645\u0637\u0627\u0644\u0628\u0627\u062a \u0633\u0646\u06af\u06cc\u0646 \u0648 \u062f\u06cc\u0631 \u0648\u0635\u0648\u0644\u060c \u06cc\u0627 \u06af\u0631\u062f\u0634 \u06a9\u0646\u062f \u06a9\u0627\u0644\u0627.<br><\/li>\n\n\n\n<li><strong>\u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u06cc\u0627 \u063a\u06cc\u0631\u0639\u0645\u0644\u06cc\u0627\u062a\u06cc \u0633\u0646\u06af\u06cc\u0646 (\u062f\u0631 ROA \u0645\u0628\u062a\u0646\u06cc \u0628\u0631 \u0633\u0648\u062f \u062e\u0627\u0644\u0635):<\/strong> \u0628\u062f\u0647\u06cc \u0632\u06cc\u0627\u062f \u0648 \u0647\u0632\u06cc\u0646\u0647 \u0628\u0647\u0631\u0647 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u0633\u0648\u062f \u062e\u0627\u0644\u0635 \u0631\u0627 \u06a9\u0627\u0647\u0634 \u062f\u0647\u062f \u0648 ROA \u0631\u0627 \u0636\u0639\u06cc\u0641 \u0646\u0634\u0627\u0646 \u062f\u0647\u062f.<br><\/li>\n\n\n\n<li><strong>\u0686\u0631\u062e\u0647 \u0646\u0632\u0648\u0644\u06cc \u0635\u0646\u0639\u062a \u06cc\u0627 \u0631\u06a9\u0648\u062f:<\/strong> \u0628\u0631\u062e\u06cc \u0635\u0646\u0627\u06cc\u0639 \u062f\u0631 \u062f\u0648\u0631\u0647 \u0631\u06a9\u0648\u062f\u060c ROA \u067e\u0627\u06cc\u06cc\u0646\u200c\u062a\u0631\u06cc \u062f\u0627\u0631\u0646\u062f.<br><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u062f\u0631 \u062a\u0641\u0633\u06cc\u0631 ROA \u067e\u0627\u06cc\u06cc\u0646 \u0628\u0627\u06cc\u062f \u067e\u0631\u0633\u06cc\u062f: \u0645\u0634\u06a9\u0644 \u0627\u0632 \u00ab\u0633\u0648\u062f\u00bb \u0627\u0633\u062a \u06cc\u0627 \u0627\u0632 \u00ab\u062f\u0627\u0631\u0627\u06cc\u06cc\u00bb\u061f \u0627\u06cc\u0646 \u0633\u0624\u0627\u0644 \u0645\u0633\u06cc\u0631 \u062a\u062d\u0644\u06cc\u0644 \u0631\u0627 \u0631\u0648\u0634\u0646 \u0645\u06cc\u200c\u06a9\u0646\u062f.<\/p>\n\n\n\n<h2 id=\"h-\u0645\u0642\u0627\u06cc\u0633\u0647-\u0628\u0627\u0632\u062f\u0647-\u062f\u0627\u0631\u0627\u06cc\u06cc-\u0647\u0627-\u062f\u0631-\u0635\u0646\u0627\u06cc\u0639-\u0645\u062e\u062a\u0644\u0641\" class=\"wp-block-heading\"><strong>\u0645\u0642\u0627\u06cc\u0633\u0647 \u0628\u0627\u0632\u062f\u0647 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627 \u062f\u0631 \u0635\u0646\u0627\u06cc\u0639 \u0645\u062e\u062a\u0644\u0641<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">ROA \u0627\u0628\u0632\u0627\u0631\u06cc \u0639\u0627\u0644\u06cc \u0628\u0631\u0627\u06cc \u0645\u0642\u0627\u06cc\u0633\u0647 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id=\"h-\u0686\u0631\u0627-\u0628\u0627\u0632\u062f\u0647-\u062f\u0627\u0631\u0627\u06cc\u06cc-\u0647\u0627-\u0628\u06cc\u0646-\u0635\u0646\u0627\u06cc\u0639-\u0642\u0627\u0628\u0644-\u0645\u0642\u0627\u06cc\u0633\u0647-\u0645\u0633\u062a\u0642\u06cc\u0645-\u0646\u06cc\u0633\u062a\" class=\"wp-block-heading\"><strong>\u0686\u0631\u0627 \u0628\u0627\u0632\u062f\u0647 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627 \u0628\u06cc\u0646 \u0635\u0646\u0627\u06cc\u0639 \u0642\u0627\u0628\u0644 \u0645\u0642\u0627\u06cc\u0633\u0647 \u0645\u0633\u062a\u0642\u06cc\u0645 \u0646\u06cc\u0633\u062a\u061f<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0639\u0644\u062a \u0627\u0635\u0644\u06cc \u0627\u06cc\u0646 \u0627\u0633\u062a \u06a9\u0647 \u0635\u0646\u0627\u06cc\u0639 \u0627\u0632 \u0646\u0638\u0631 <strong>\u0645\u0627\u0647\u06cc\u062a \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627<\/strong> \u0648 <strong>\u0645\u062f\u0644 \u062f\u0631\u0622\u0645\u062f\u06cc<\/strong> \u062a\u0641\u0627\u0648\u062a \u062f\u0627\u0631\u0646\u062f:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0635\u0646\u0627\u06cc\u0639 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u0628\u0631<\/strong> (\u0645\u062b\u0644 \u067e\u0627\u0644\u0627\u06cc\u0634\u06af\u0627\u0647\u060c \u0641\u0648\u0644\u0627\u062f\u060c \u0633\u06cc\u0645\u0627\u0646\u060c \u0646\u06cc\u0631\u0648\u06af\u0627\u0647) \u062f\u0627\u0631\u0627\u06cc\u06cc \u062b\u0627\u0628\u062a \u0633\u0646\u06af\u06cc\u0646\u06cc \u062f\u0627\u0631\u0646\u062f. \u062d\u062a\u06cc \u0628\u0627 \u0633\u0648\u062f \u0642\u0627\u0628\u0644 \u062a\u0648\u062c\u0647\u060c \u0628\u0647 \u062f\u0644\u06cc\u0644 \u0628\u0632\u0631\u06af \u0628\u0648\u062f\u0646 \u0645\u062e\u0631\u062c \u06a9\u0633\u0631\u060c ROA \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u067e\u0627\u06cc\u06cc\u0646\u200c\u062a\u0631 \u0627\u0633\u062a.<br><\/li>\n\n\n\n<li><strong>\u0635\u0646\u0627\u06cc\u0639 \u0633\u0628\u06a9 \u06cc\u0627 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0645\u062d\u0648\u0631 \u0646\u0627\u0645\u0634\u0647\u0648\u062f<\/strong> (\u0645\u062b\u0644 \u0641\u0646\u0627\u0648\u0631\u06cc\u060c \u062e\u062f\u0645\u0627\u062a\u060c \u067e\u0644\u062a\u0641\u0631\u0645\u200c\u0647\u0627) \u062f\u0627\u0631\u0627\u06cc\u06cc \u062b\u0627\u0628\u062a \u06a9\u0645\u062a\u0631\u06cc \u062f\u0627\u0631\u0646\u062f\u061b \u0628\u0646\u0627\u0628\u0631\u0627\u06cc\u0646 \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a ROA \u0628\u0627\u0644\u0627\u062a\u0631 \u0646\u0634\u0627\u0646 \u062f\u0647\u0646\u062f\u060c \u062d\u062a\u06cc \u0627\u06af\u0631 \u0633\u0648\u062f \u0645\u0637\u0644\u0642 \u0622\u0646\u0647\u0627 \u0628\u0632\u0631\u06af \u0646\u0628\u0627\u0634\u062f.<br><\/li>\n\n\n\n<li><strong>\u0635\u0646\u0627\u06cc\u0639 \u0645\u0627\u0644\u06cc<\/strong> (\u0628\u0627\u0646\u06a9\u060c \u0644\u06cc\u0632\u06cc\u0646\u06af\u060c \u0628\u06cc\u0645\u0647) \u0633\u0627\u062e\u062a\u0627\u0631 \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u0645\u062a\u0641\u0627\u0648\u062a\u06cc \u062f\u0627\u0631\u0646\u062f \u0648 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627 \u0639\u0645\u062f\u062a\u0627\u064b \u0645\u0627\u0644\u06cc \u0627\u0633\u062a\u061b \u0645\u0639\u06cc\u0627\u0631\u0647\u0627\u06cc \u062a\u062d\u0644\u06cc\u0644 \u0622\u0646\u0647\u0627 \u0628\u0627 \u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc \u062a\u0648\u0644\u06cc\u062f\u06cc \u06cc\u06a9\u0633\u0627\u0646 \u0646\u06cc\u0633\u062a.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u0628\u0646\u0627\u0628\u0631\u0627\u06cc\u0646 ROA \u0631\u0627 \u0628\u0647\u062a\u0631 \u0627\u0633\u062a:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u062f\u0631\u0648\u0646 \u06cc\u06a9 \u0635\u0646\u0639\u062a<\/strong> (\u0647\u0645\u200c\u06af\u0631\u0648\u0647\u06cc\u200c\u0647\u0627) \u0645\u0642\u0627\u06cc\u0633\u0647 \u06a9\u0646\u06cc\u062f\u061b<br><\/li>\n\n\n\n<li>\u0648 \u062f\u0631 \u06a9\u0646\u0627\u0631 \u0634\u0627\u062e\u0635\u200c\u0647\u0627\u06cc \u0645\u06a9\u0645\u0644 \u0645\u062b\u0644 \u062d\u0627\u0634\u06cc\u0647 \u0633\u0648\u062f\u060c \u06af\u0631\u062f\u0634 \u062f\u0627\u0631\u0627\u06cc\u06cc\u060c ROE\u060c \u0627\u0647\u0631\u0645 \u0645\u0627\u0644\u06cc \u0648 \u06a9\u06cc\u0641\u06cc\u062a \u0633\u0648\u062f \u0628\u0628\u06cc\u0646\u06cc\u062f.<\/li>\n<\/ul>\n\n\n\n<h2 id=\"h-\u062a\u0641\u0627\u0648\u062a-roa-\u0628\u0627-roe\" class=\"wp-block-heading\"><strong>\u062a\u0641\u0627\u0648\u062a ROA \u0628\u0627 ROE<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">ROA \u0648 ROE \u0647\u0631 \u062f\u0648 \u0627\u0632 \u0646\u0633\u0628\u062a\u200c\u0647\u0627\u06cc \u0633\u0648\u062f\u0622\u0648\u0631\u06cc \u0647\u0633\u062a\u0646\u062f\u060c \u0627\u0645\u0627 \u0628\u0647 \u062f\u0648 \u067e\u0631\u0633\u0634 \u0645\u062a\u0641\u0627\u0648\u062a \u067e\u0627\u0633\u062e \u0645\u06cc\u200c\u062f\u0647\u0646\u062f :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>ROA:<\/strong> \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc \u0634\u0631\u06a9\u062a \u0686\u0642\u062f\u0631 \u0628\u0627\u0632\u062f\u0647 \u0627\u06cc\u062c\u0627\u062f \u0645\u06cc\u200c\u06a9\u0646\u0646\u062f\u061f<br><\/li>\n\n\n\n<li><strong>ROE:<\/strong> \u0633\u0631\u0645\u0627\u06cc\u0647 \u0635\u0627\u062d\u0628\u0627\u0646 \u0633\u0647\u0627\u0645 \u0686\u0642\u062f\u0631 \u0628\u0627\u0632\u062f\u0647 \u0627\u06cc\u062c\u0627\u062f \u0645\u06cc\u200c\u06a9\u0646\u062f\u061f<br><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u0628\u0647\u200c\u0637\u0648\u0631 \u06a9\u0644\u06cc\u060c ROE \u0628\u06cc\u0634\u062a\u0631 \u0628\u0631\u0627\u06cc \u0633\u0647\u0627\u0645\u062f\u0627\u0631\u0627\u0646 \u062c\u0630\u0627\u0628 \u0627\u0633\u062a\u060c \u0686\u0648\u0646 \u0628\u0627\u0632\u062f\u0647\u06cc \u06a9\u0647 \u0631\u0648\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647 \u062e\u0648\u062f\u0634\u0627\u0646 \u0633\u0627\u062e\u062a\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f \u0631\u0627 \u0646\u0634\u0627\u0646 \u0645\u06cc\u200c\u062f\u0647\u062f. \u0627\u0645\u0627 ROA \u062a\u0635\u0648\u06cc\u0631 \u062c\u0627\u0645\u0639\u200c\u062a\u0631\u06cc \u0627\u0632 \u06a9\u0627\u0631\u0627\u06cc\u06cc \u06a9\u0644 \u0645\u0646\u0627\u0628\u0639 (\u0686\u0647 \u0628\u0627 \u0628\u062f\u0647\u06cc \u062a\u0623\u0645\u06cc\u0646 \u0634\u062f\u0647 \u0628\u0627\u0634\u0646\u062f \u0686\u0647 \u0628\u0627 \u062d\u0642\u0648\u0642 \u0635\u0627\u062d\u0628\u0627\u0646 \u0633\u0647\u0627\u0645) \u0645\u06cc\u200c\u062f\u0647\u062f.<\/p>\n\n\n\n<h3 id=\"h-roa-\u0628\u0647\u062a\u0631-\u0627\u0633\u062a-\u06cc\u0627-roe\" class=\"wp-block-heading\"><strong>ROA \u0628\u0647\u062a\u0631 \u0627\u0633\u062a \u06cc\u0627 ROE\u061f<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0647\u06cc\u0686\u200c\u06a9\u062f\u0627\u0645 \u00ab\u0628\u0647\u062a\u0631\u00bb \u0628\u0647 \u0645\u0639\u0646\u0627\u06cc \u0645\u0637\u0644\u0642 \u0646\u06cc\u0633\u062a\u061b \u0628\u0633\u062a\u06af\u06cc \u0628\u0647 \u0647\u062f\u0641 \u062a\u062d\u0644\u06cc\u0644 \u062f\u0627\u0631\u062f:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0627\u06af\u0631 \u0645\u06cc\u200c\u062e\u0648\u0627\u0647\u06cc\u062f <strong>\u06a9\u0627\u0631\u0627\u06cc\u06cc \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc \u0648 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u0645\u0646\u0627\u0628\u0639<\/strong> \u0631\u0627 \u0628\u0633\u0646\u062c\u06cc\u062f\u060c ROA \u0645\u0639\u06cc\u0627\u0631 \u062f\u0642\u06cc\u0642\u200c\u062a\u0631\u06cc \u0627\u0633\u062a.<br><\/li>\n\n\n\n<li>\u0627\u06af\u0631 \u0645\u06cc\u200c\u062e\u0648\u0627\u0647\u06cc\u062f <strong>\u0628\u0627\u0632\u062f\u0647 \u0633\u0631\u0645\u0627\u06cc\u0647 \u0633\u0647\u0627\u0645\u062f\u0627\u0631<\/strong> \u0631\u0627 \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u06a9\u0646\u06cc\u062f\u060c ROE \u0645\u0646\u0627\u0633\u0628\u200c\u062a\u0631 \u0627\u0633\u062a.<br><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u0646\u06a9\u062a\u0647 \u06a9\u0644\u06cc\u062f\u06cc \u0627\u06cc\u0646 \u0627\u0633\u062a \u06a9\u0647 ROE \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u0628\u0627 \u0627\u0641\u0632\u0627\u06cc\u0634 \u0628\u062f\u0647\u06cc \u0628\u0627\u0644\u0627 \u0628\u0631\u0648\u062f\u060c \u062d\u062a\u06cc \u0627\u06af\u0631 \u0639\u0645\u0644\u06a9\u0631\u062f \u0648\u0627\u0642\u0639\u06cc \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631 \u062a\u063a\u06cc\u06cc\u0631 \u0646\u06a9\u0631\u062f\u0647 \u0628\u0627\u0634\u062f. \u0628\u0646\u0627\u0628\u0631\u0627\u06cc\u0646 \u062f\u0631 \u062a\u062d\u0644\u06cc\u0644 \u062d\u0631\u0641\u0647\u200c\u0627\u06cc\u060c ROE \u0628\u062f\u0648\u0646 \u062a\u0648\u062c\u0647 \u0628\u0647 ROA \u0648 \u0633\u0627\u062e\u062a\u0627\u0631 \u0628\u062f\u0647\u06cc \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u06af\u0645\u0631\u0627\u0647\u200c\u06a9\u0646\u0646\u062f\u0647 \u0634\u0648\u062f.<\/p>\n\n\n\n<h3 id=\"h-\u0646\u0642\u0634-\u0628\u062f\u0647\u06cc-\u062f\u0631-\u062a\u0641\u0627\u0648\u062a-roa-\u0648-roe\" class=\"wp-block-heading\"><strong>\u0646\u0642\u0634 \u0628\u062f\u0647\u06cc \u062f\u0631 \u062a\u0641\u0627\u0648\u062a ROA \u0648 ROE<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0648\u0642\u062a\u06cc \u0634\u0631\u06a9\u062a \u0628\u062f\u0647\u06cc \u0645\u06cc\u200c\u06af\u06cc\u0631\u062f\u060c \u0628\u062e\u0634\u06cc \u0627\u0632 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627 \u0628\u0627 \u0645\u0646\u0627\u0628\u0639 \u0642\u0631\u0636\u06cc \u062a\u0623\u0645\u06cc\u0646 \u0645\u06cc\u200c\u0634\u0648\u062f. \u062f\u0631 \u0627\u06cc\u0646 \u062d\u0627\u0644\u062a:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>ROA \u0647\u0645\u0686\u0646\u0627\u0646 \u0628\u0627\u0632\u062f\u0647 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627 \u0631\u0627 \u0646\u0634\u0627\u0646 \u0645\u06cc\u200c\u062f\u0647\u062f (\u0645\u0633\u062a\u0642\u0644\u200c\u062a\u0631 \u0627\u0632 \u0627\u06cc\u0646\u06a9\u0647 \u0645\u0646\u0627\u0628\u0639 \u0627\u0632 \u06a9\u062c\u0627 \u0622\u0645\u062f\u0647).<br><\/li>\n\n\n\n<li>ROE \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u0627\u0641\u0632\u0627\u06cc\u0634 \u06cc\u0627\u0628\u062f\u060c \u0686\u0648\u0646 \u0633\u0648\u062f (\u067e\u0633 \u0627\u0632 \u06a9\u0633\u0631 \u0647\u0632\u06cc\u0646\u0647 \u0628\u0647\u0631\u0647) \u0631\u0648\u06cc \u00ab\u0633\u0631\u0645\u0627\u06cc\u0647 \u0633\u0647\u0627\u0645\u062f\u0627\u0631\u0627\u0646\u00bb \u062a\u0642\u0633\u06cc\u0645 \u0645\u06cc\u200c\u0634\u0648\u062f \u06a9\u0647 \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0646\u0633\u0628\u062a \u0628\u0647 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627 \u06a9\u0648\u0686\u06a9\u200c\u062a\u0631 \u0628\u0627\u0634\u062f.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u0628\u0647 \u0647\u0645\u06cc\u0646 \u062f\u0644\u06cc\u0644\u060c \u062f\u0648 \u0634\u0631\u06a9\u062a \u0628\u0627 ROA \u0645\u0634\u0627\u0628\u0647 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0646\u062f ROE \u0628\u0633\u06cc\u0627\u0631 \u0645\u062a\u0641\u0627\u0648\u062a\u06cc \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u0646\u062f\u061b \u0634\u0631\u06a9\u062a\u06cc \u06a9\u0647 \u0628\u062f\u0647\u06cc \u0628\u06cc\u0634\u062a\u0631\u06cc \u062f\u0627\u0631\u062f\u060c \u0645\u0639\u0645\u0648\u0644\u0627\u064b ROE \u0628\u0627\u0644\u0627\u062a\u0631 (\u0648 \u0631\u06cc\u0633\u06a9 \u0628\u0627\u0644\u0627\u062a\u0631) \u0646\u0634\u0627\u0646 \u0645\u06cc\u200c\u062f\u0647\u062f. \u0628\u0646\u0627\u0628\u0631\u0627\u06cc\u0646 \u062f\u0631 \u0628\u0631\u0631\u0633\u06cc ROE \u0628\u0627\u06cc\u062f \u067e\u0631\u0633\u06cc\u062f: \u00ab\u0627\u06cc\u0646 \u0628\u0627\u0632\u062f\u0647\u060c \u0645\u062d\u0635\u0648\u0644 \u0639\u0645\u0644\u06a9\u0631\u062f \u0627\u0633\u062a \u06cc\u0627 \u0645\u062d\u0635\u0648\u0644 \u0627\u0647\u0631\u0645 \u0645\u0627\u0644\u06cc\u061f\u00bb<\/p>\n\n\n\n<h2 id=\"h-\u0645\u062d\u062f\u0648\u062f\u06cc\u062a-\u0647\u0627-\u0648-\u0646\u06a9\u0627\u062a-\u0645\u0647\u0645-\u062f\u0631-\u0627\u0633\u062a\u0641\u0627\u062f\u0647-\u0627\u0632-roa\" class=\"wp-block-heading\"><strong>\u0645\u062d\u062f\u0648\u062f\u06cc\u062a\u200c\u0647\u0627 \u0648 \u0646\u06a9\u0627\u062a \u0645\u0647\u0645 \u062f\u0631 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 ROA<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">ROA \u0628\u0627 \u0648\u062c\u0648\u062f \u06a9\u0627\u0631\u0628\u0631\u062f \u06af\u0633\u062a\u0631\u062f\u0647\u060c \u0645\u062d\u062f\u0648\u062f\u06cc\u062a\u200c\u0647\u0627\u06cc \u0645\u0647\u0645\u06cc \u062f\u0627\u0631\u062f\u061b \u0646\u0627\u062f\u06cc\u062f\u0647 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(\u0628\u0647\u200c\u062e\u0635\u0648\u0635 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc \u062b\u0627\u0628\u062a \u0645\u062b\u0644 \u0632\u0645\u06cc\u0646 \u0648 \u0633\u0627\u062e\u062a\u0645\u0627\u0646 \u0648 \u0645\u0627\u0634\u06cc\u0646\u200c\u0622\u0644\u0627\u062a) \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u0627\u0632 \u0627\u0631\u0632\u0634 \u0648\u0627\u0642\u0639\u06cc \u0639\u0642\u0628 \u0645\u06cc\u200c\u0645\u0627\u0646\u062f. \u062f\u0631 \u0627\u06cc\u0646 \u0634\u0631\u0627\u06cc\u0637:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0627\u06af\u0631 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627 \u0628\u0627 \u0628\u0647\u0627\u06cc \u062a\u0627\u0631\u06cc\u062e\u06cc \u062f\u0631 \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u062b\u0628\u062a \u0634\u062f\u0647 \u0628\u0627\u0634\u0646\u062f\u060c \u0645\u062e\u0631\u062c ROA \u06a9\u0648\u0686\u06a9\u200c\u062a\u0631 \u0627\u0632 \u0648\u0627\u0642\u0639\u06cc\u062a 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id=\"h-\u0627\u062b\u0631-\u062f\u0627\u0631\u0627\u06cc\u06cc-\u0647\u0627\u06cc-\u0645\u0627\u0632\u0627\u062f-\u0628\u0631-roa\" class=\"wp-block-heading\"><strong>\u0627\u062b\u0631 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc \u0645\u0627\u0632\u0627\u062f \u0628\u0631 ROA<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0628\u0631\u062e\u06cc \u0634\u0631\u06a9\u062a\u200c\u0647\u0627 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc\u06cc \u062f\u0627\u0631\u0646\u062f \u06a9\u0647 \u062f\u0631 \u0639\u0645\u0644\u06cc\u0627\u062a \u0627\u0635\u0644\u06cc \u0628\u0647\u200c\u06a9\u0627\u0631 \u06af\u0631\u0641\u062a\u0647 \u0646\u0634\u062f\u0647\u200c\u0627\u0646\u062f\u061b \u0645\u062b\u0644 \u0632\u0645\u06cc\u0646 \u0645\u0627\u0632\u0627\u062f\u060c \u0633\u0627\u062e\u062a\u0645\u0627\u0646\u200c\u0647\u0627\u06cc \u0628\u0644\u0627\u0627\u0633\u062a\u0641\u0627\u062f\u0647\u060c 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\u06a9\u0647 \u00ab\u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627 \u0628\u0647\u06cc\u0646\u0647 \u0646\u06cc\u0633\u062a\u0646\u062f\u00bb.<br><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u062f\u0631 \u0686\u0646\u06cc\u0646 \u0645\u0648\u0627\u0631\u062f\u06cc\u060c \u062a\u062d\u0644\u06cc\u0644\u200c\u06af\u0631 \u062d\u0631\u0641\u0647\u200c\u0627\u06cc \u06af\u0627\u0647\u06cc ROA \u00ab\u062a\u0639\u062f\u06cc\u0644\u200c\u0634\u062f\u0647\u00bb \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u06cc\u200c\u06a9\u0646\u062f\u061b \u06cc\u0639\u0646\u06cc \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc \u063a\u06cc\u0631\u0645\u0648\u0644\u062f \u0631\u0627 \u062c\u062f\u0627\u06af\u0627\u0646\u0647 \u0628\u0631\u0631\u0633\u06cc \u06a9\u0631\u062f\u0647 \u0648 \u0627\u062b\u0631 \u0622\u0646\u0647\u0627 \u0631\u0627 \u0628\u0631 \u0628\u0627\u0632\u062f\u0647 \u0634\u0631\u06a9\u062a \u0634\u0641\u0627\u0641 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\u0627\u0631\u0632\u060c \u0642\u06cc\u0645\u062a\u200c\u06af\u0630\u0627\u0631\u06cc \u062f\u0633\u062a\u0648\u0631\u06cc \u062f\u0631 \u0628\u0631\u062e\u06cc \u0635\u0646\u0627\u06cc\u0639\u060c \u0648 \u062a\u0641\u0627\u0648\u062a\u200c\u0647\u0627\u06cc \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0648 \u0631\u0641\u062a\u0627\u0631\u0647\u0627\u06cc \u0634\u0631\u06a9\u062a\u06cc (\u0645\u062b\u0644 \u062a\u062c\u062f\u06cc\u062f \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc)\u060c \u0628\u0627\u06cc\u062f ROA \u0631\u0627 \u0628\u0627 \u062f\u0642\u062a \u0628\u06cc\u0634\u062a\u0631\u06cc \u062e\u0648\u0627\u0646\u062f.<\/p>\n\n\n\n<h3 id=\"h-roa-\u0645\u0646\u0627\u0633\u0628-\u0628\u0631\u0627\u06cc-\u0634\u0631\u06a9\u062a-\u0647\u0627\u06cc-\u062a\u0648\u0644\u06cc\u062f\u06cc\" class=\"wp-block-heading\"><strong>ROA \u0645\u0646\u0627\u0633\u0628 \u0628\u0631\u0627\u06cc 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id=\"h-\u062c\u0645\u0639-\u0628\u0646\u062f\u06cc-roa-\u0686\u0647-\u06a9\u0645\u06a9\u06cc-\u0628\u0647-\u062a\u0635\u0645\u06cc\u0645-\u06af\u06cc\u0631\u06cc-\u0633\u0631\u0645\u0627\u06cc\u0647-\u06af\u0630\u0627\u0631-\u0645\u06cc-\u06a9\u0646\u062f\" class=\"wp-block-heading\"><strong>\u062c\u0645\u0639\u200c\u0628\u0646\u062f\u06cc: ROA \u0686\u0647 \u06a9\u0645\u06a9\u06cc \u0628\u0647 \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631 \u0645\u06cc\u200c\u06a9\u0646\u062f\u061f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">ROA \u06cc\u06a9\u06cc \u0627\u0632 \u0628\u0647\u062a\u0631\u06cc\u0646 \u0627\u0628\u0632\u0627\u0631\u0647\u0627 \u0628\u0631\u0627\u06cc \u067e\u0627\u0633\u062e \u0628\u0647 \u0627\u06cc\u0646 \u0633\u0624\u0627\u0644 \u0627\u0633\u062a \u06a9\u0647 \u00ab\u0634\u0631\u06a9\u062a \u0628\u0627 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc\u0634 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