{"id":125114,"date":"2020-03-31T13:21:35","date_gmt":"2020-03-31T10:21:35","guid":{"rendered":"http:\/\/www.etoro.com\/customer-service\/tax-reporting-faq\/"},"modified":"2021-05-24T14:45:40","modified_gmt":"2021-05-24T11:45:40","slug":"tax-reporting-faq","status":"publish","type":"page","link":"https:\/\/www.etoro.com\/ar\/customer-service\/tax-reporting-faq\/","title":{"rendered":"\u0627\u0644\u062a\u0628\u0627\u062f\u0644 \u0627\u0644\u062a\u0644\u0642\u0627\u0626\u064a \u0644\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 &#8211; \u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u0634\u0627\u0626\u0639\u0629"},"content":{"rendered":"<p>&nbsp;<\/p>\n<div role=\"tablist\" class=\"faqs_list\"><a  href='javascript:void(0)' class='faq_button ' role='tab' id='faq_button_0' aria-expanded='false' aria-controls='faq_ans_0'><span><\/span><h3 class='faq_tittle'>\u0645\u0627 \u0647\u064a \u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u062a\u0628\u0627\u062f\u0644 \u0627\u0644\u062a\u0644\u0642\u0627\u0626\u064a \u0644\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u062e\u0636\u0639 \u0644\u0647\u0627 eToro\u061f<\/h3><\/a>\n        <div class='faq_div' aria-hidden='true' id='faq_ans_0' aria-describedby='faq_button_0' role='tabpanel'><div class='faq_ans '><p style=\"direction: rtl;\"><span>\u062a\u0641\u0631\u0636 \u0627\u0644\u062d\u0643\u0648\u0645\u0627\u062a \u0641\u064a \u062c\u0645\u064a\u0639 \u0623\u0646\u062d\u0627\u0621 \u0627\u0644\u0639\u0627\u0644\u0645 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u062c\u062f\u064a\u062f\u0629 \u0644\u062c\u0645\u0639 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0644\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0645\u0633\u0627\u0639\u062f\u0629 \u0641\u064a \u0645\u0643\u0627\u0641\u062d\u0629 \u0627\u0644\u062a\u0647\u0631\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0648\u062d\u0645\u0627\u064a\u0629 \u0633\u0644\u0627\u0645\u0629 \u0627\u0644\u0646\u0638\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629<\/span><span>.<\/span><\/p>\n<p style=\"direction: rtl;\"><span>\u062a\u0644\u062a\u0632\u0645 <\/span><span>eToro <\/span><span>\u0628\u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0648\u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u0627\u0644\u0645\u0639\u0645\u0648\u0644 \u0628\u0647\u0627<\/span><span>. <\/span><span>\u0645\u0646 \u0628\u064a\u0646 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0623\u062e\u0631\u0649\u060c \u062a\u062e\u0636\u0639 <\/span><span>eToro <\/span><span>\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 <\/span><span>(FATCA) <\/span><span>\u0648\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u0648\u062d\u062f\u0629 \u0644\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0636\u0631\u064a\u0628\u064a <\/span><span>(CRS).<\/span><\/p>\n<p style=\"direction: rtl;\"><span>\u0646\u0638\u0631\u064b\u0627 \u0644\u0623\u0646 \u0631\u0636\u0627 \u0639\u0645\u0644\u0627\u0626\u0646\u0627 \u0647\u0648 \u0623\u0647\u0645 \u0623\u0648\u0644\u0648\u064a\u0627\u062a\u0646\u0627\u060c \u0641\u0625\u0646\u0646\u0627 \u0646\u0648\u062f \u0623\u0646 \u0646\u0633\u0627\u0639\u062f\u0643 \u0639\u0644\u0649 \u0641\u0647\u0645 \u0645\u0627 \u062a\u0639\u0646\u064a\u0647 \u0643\u0644 \u0645\u0646 \u0627\u0644\u0644\u0648\u0627\u0626\u062d \u0627\u0644\u0645\u0630\u0643\u0648\u0631\u0629 \u0623\u0639\u0644\u0627\u0647<\/span><span>.<\/span><\/p>\n<\/div><\/div><a  href='javascript:void(0)' class='faq_button ' role='tab' id='faq_button_1' aria-expanded='false' aria-controls='faq_ans_1'><span><\/span><h3 class='faq_tittle'>\u0645\u0627 \u0647\u0648 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 (\u0641\u0627\u062a\u0643\u0627)\u061f<\/h3><\/a>\n        <div class='faq_div' aria-hidden='true' id='faq_ans_1' aria-describedby='faq_button_1' role='tabpanel'><div class='faq_ans '><p style=\"direction: rtl;\"><span>\u0637\u064f\u0631\u062d \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 <\/span><span>(<\/span><span>\u0627\u0644\u0645\u064f\u0634\u0627\u0631 \u0625\u0644\u064a\u0647 \u0647\u0646\u0627 \u0648\u0641\u064a\u0645\u0627 \u064a\u0644\u064a \u0628\u0627\u0633\u0645<\/span><span>: <\/span><span>\u0641\u0627\u062a\u0643\u0627<\/span><span>) <\/span><span>\u0645\u0646 \u0642\u0628\u0644 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u062e\u0632\u0627\u0646\u0629 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629 \u0648\u062f\u0627\u0626\u0631\u0629 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629 <\/span><span>(IRS). <\/span><span>\u064a\u062a\u0645\u062b\u0644 \u0627\u0644\u0647\u062f\u0641 \u0627\u0644\u0631\u0626\u064a\u0633\u064a \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0641\u0627\u062a\u0643\u0627 \u0641\u064a \u062a\u0634\u062c\u064a\u0639 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0639\u0646 \u0637\u0631\u064a\u0642 \u0645\u0646\u0639 <\/span><span>&#8220;<\/span><span>\u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u064a\u0646<\/span><span>&#8221; <\/span><span>\u0645\u0646 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0628\u0646\u0648\u0643 \u0648\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0623\u062e\u0631\u0649 \u0644\u062a\u062c\u0646\u0628 \u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629 \u0639\u0644\u0649 \u062f\u062e\u0644\u0647\u0645 \u0648\u0623\u0635\u0648\u0644\u0647\u0645<\/span><span>.<\/span><\/p>\n<p style=\"direction: rtl;\"><span>\u0648\u0639\u0644\u064a\u0647\u060c \u0648\u0642\u0651\u0639\u062a \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u062f\u0648\u0644 \u0648\u0627\u0644\u0623\u0642\u0627\u0644\u064a\u0645 \u0641\u064a \u062c\u0645\u064a\u0639 \u0623\u0646\u062d\u0627\u0621 \u0627\u0644\u0639\u0627\u0644\u0645 \u0639\u0644\u0649 \u0627\u0644\u0627\u062a\u0641\u0627\u0642\u064a\u0627\u062a \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0628\u064a\u0646 \u0627\u0644\u062d\u0643\u0648\u0645\u0627\u062a <\/span><span>(IGAs) <\/span><span>\u0645\u0639 \u062d\u0643\u0648\u0645\u0629 \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0644\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 <\/span><span>(<\/span><span>\u0627\u0644\u0641\u0627\u062a\u0643\u0627<\/span><span>). <\/span><span>\u062a\u0646\u0635 \u0647\u0630\u0647 \u0627\u0644\u0627\u062a\u0641\u0627\u0642\u064a\u0627\u062a \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0628\u064a\u0646 \u0627\u0644\u062d\u0643\u0648\u0645\u0627\u062a \u0639\u0644\u0649 \u062f\u0645\u062c \u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0642\u0627\u0646\u0648\u0646 \u0641\u0627\u062a\u0643\u0627 \u0641\u064a \u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u0645\u062d\u0644\u064a\u0629<\/span><span>.<\/span><\/p>\n<p style=\"direction: rtl;\"><span>\u0644\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0642\u0627\u0626\u0645\u0629 \u0645\u062d\u062f\u062b\u0629 \u0645\u0646 \u0627\u0644\u0627\u062a\u0641\u0627\u0642\u064a\u0627\u062a \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0628\u064a\u0646 \u0627\u0644\u062d\u0643\u0648\u0645\u0627\u062a<\/span><a href=\"https:\/\/www.treasury.gov\/resource-center\/tax-policy\/treaties\/pages\/fatca.aspx\" rel=\"nofollow noopener noreferrer\" > <span>\u0627\u0646\u0642\u0631 \u0647\u0646\u0627<\/span><\/a><span>.<\/span><\/p>\n<\/div><\/div><a  href='javascript:void(0)' class='faq_button ' role='tab' id='faq_button_2' aria-expanded='false' aria-controls='faq_ans_2'><span><\/span><h3 class='faq_tittle'> \u0643\u064a\u0641 \u064a\u0624\u062b\u0631 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0639\u0644\u0649 \u0634\u0631\u0643\u0629 eToro\u061f<\/h3><\/a>\n        <div class='faq_div' aria-hidden='true' id='faq_ans_2' aria-describedby='faq_button_2' role='tabpanel'><div class='faq_ans '><p style=\"direction: rtl;\"><span>\u064a\u0646\u0628\u063a\u064a \u0639\u0644\u0649 \u0634\u0631\u0643\u0629 <\/span><span>eToro <\/span><span>\u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0639\u0646 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u062d\u0648\u0644 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u064a\u0645\u062a\u0644\u0643\u0647\u0627 \u0623\u0634\u062e\u0627\u0635 \u0623\u0645\u0631\u064a\u0643\u064a\u064a\u0646 \u0628\u0635\u0648\u0631\u0629 \u0645\u0628\u0627\u0634\u0631\u0629 \u0623\u0648 \u063a\u064a\u0631 \u0645\u0628\u0627\u0634\u0631\u0629\u060c \u0648\u064a\u0643\u0648\u0646 \u0630\u0644\u0643 \u0645\u0631\u0629 \u0648\u0627\u062d\u062f\u0629 \u0641\u064a \u0627\u0644\u0639\u0627\u0645<\/span><span>.<\/span><\/p>\n<p style=\"direction: rtl;\"><span>\u00a0<\/span><span>\u0644\u0630\u0644\u0643\u060c \u0625\u0630\u0627 \u0643\u0627\u0646 \u0644\u062f\u064a\u0646\u0627 \u0633\u0628\u0628 \u0644\u0644\u0627\u0639\u062a\u0642\u0627\u062f \u0628\u0623\u0646\u0643 \u0634\u062e\u0635 \u0623\u0645\u0631\u064a\u0643\u064a \u0644\u0623\u063a\u0631\u0627\u0636 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629\u060c \u0641\u0642\u062f \u0646\u062a\u0635\u0644 \u0628\u0643 \u0644\u0637\u0644\u0628 \u0627\u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648\u0627\u0644\u0645\u064f\u0633\u062a\u0646\u062f\u0627\u062a<\/span><span>.<\/span><\/p>\n<p style=\"direction: rtl;\"><span>\u00a0<\/span><span>\u0648\u0645\u0646 \u0627\u0644\u0645\u064f\u0647\u0645 \u0623\u064a\u0636\u064b\u0627 \u0627\u0644\u062a\u0623\u0643\u064a\u062f \u0639\u0644\u0649 \u0623\u0646 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0642\u0627\u0646\u0648\u0646 \u0641\u0627\u062a\u0643\u0627 \u0647\u0648 \u0623\u0645\u0631 \u0645\u064f\u0633\u062a\u0645\u0631<\/span><span>.\u00a0 <\/span><span>\u0625\u0630\u0627 \u062a\u063a\u064a\u0631\u062a \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u062d\u0633\u0627\u0628\u0643\u060c \u0641\u0642\u062f \u064a\u064f\u0637\u0644\u0628 \u0645\u0646\u0627 \u0627\u0644\u0627\u062a\u0635\u0627\u0644 \u0628\u0643 \u0644\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0623\u0648 \u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0625\u0636\u0627\u0641\u064a\u0629 \u062d\u062a\u0649 \u0646\u062a\u0645\u0643\u0646 \u0645\u0646 \u062a\u062d\u062f\u064a\u062b \u062a\u0635\u0646\u064a\u0641 \u062d\u0633\u0627\u0628\u0643 \u0628\u0645\u0648\u062c\u0628 \u0642\u0627\u0646\u0648\u0646 \u0641\u0627\u062a\u0643\u0627<\/span><span>. <\/span><span>\u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0630\u0644\u0643\u060c \u0625\u0630\u0627 \u0643\u0627\u0646 \u0647\u0646\u0627\u0643 \u062a\u063a\u064a\u064a\u0631 \u0641\u064a \u0638\u0631\u0648\u0641\u0643 \u064a\u0624\u062b\u0631 \u0639\u0644\u0649 \u062d\u0627\u0644\u0629 \u0642\u0627\u0646\u0648\u0646 \u0641\u0627\u062a\u0643\u0627 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0643\u060c \u064a\u062c\u0628 \u0639\u0644\u064a\u0643 \u0625\u062e\u0637\u0627\u0631\u0646\u0627 \u0639\u0646 \u0637\u0631\u064a\u0642 \u062a\u0642\u062f\u064a\u0645 \u0637\u0644\u0628 \u0644\u0644\u0645\u064f\u0633\u0627\u0639\u062f\u0629 \u0644\u0645\u0631\u0643\u0632 \u062e\u062f\u0645\u0629 \u0639\u0645\u0644\u0627\u0621 <\/span><span>eToro <\/span><span>\u062e\u0644\u0627\u0644 <\/span><span>30 <\/span><span>\u064a\u0648\u0645\u064b\u0627 \u0645\u0646 \u0627\u0644\u062a\u063a\u064a\u064a\u0631<\/span><span>.<\/span><\/p>\n<p style=\"direction: rtl;\"><span>\u00a0<\/span><span>\u0642\u062f \u062a\u062d\u062a\u0627\u062c <\/span><span>eToro <\/span><span>\u0623\u064a\u0636\u064b\u0627 \u0625\u0644\u0649 \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0639\u0646 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u062d\u0648\u0644 \u0627\u0644\u0639\u0645\u0644\u0627\u0621 \u0627\u0644\u0630\u064a\u0646 \u0644\u0627 \u064a\u0642\u062f\u0645\u0648\u0646 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629 \u0625\u0644\u064a\u0646\u0627<\/span><span>.<\/span><\/p>\n<p style=\"direction: rtl;\"><span>\u00a0<\/span><span>\u0641\u064a \u0638\u0631\u0648\u0641 \u0645\u064f\u062d\u062f\u062f\u0629 \u0648\u0641\u064a \u062d\u0627\u0644\u0629 \u0639\u062f\u0645 \u0642\u062f\u0631\u0629 \u0627\u0644\u0639\u064f\u0645\u0644\u0627\u0621 \u0639\u0644\u0649 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u0645\u0646\u0627\u0633\u0628\u0629 \u0623\u0648 \u0639\u0646\u062f \u0627\u0644\u0642\u064a\u0627\u0645 \u0628\u0623\u0639\u0645\u0627\u0644 \u062a\u062c\u0627\u0631\u064a\u0629 \u0645\u0639 \u0643\u064a\u0627\u0646\u0627\u062a \u063a\u064a\u0631 \u0645\u062a\u0648\u0627\u0641\u0642\u0629\u060c \u0642\u062f \u064a\u064f\u0637\u0644\u0628 \u0645\u0646\u0627 \u0641\u0631\u0636 \u0636\u0631\u064a\u0628\u0629 \u0645\u064f\u0642\u062a\u0637\u0639\u0629 \u0628\u0646\u0633\u0628\u0629 <\/span><span>24% <\/span><span>\u0641\u064a \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629 \u0639\u0644\u0649 \u0623\u0646\u0648\u0627\u0639 \u0645\u064f\u062d\u062f\u062f\u0629 \u0645\u0646 \u0627\u0644\u062f\u062e\u0644 \u0628\u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629 \u0644\u0647\u0624\u0644\u0627\u0621 \u0627\u0644\u0639\u0645\u0644\u0627\u0621 <\/span><span>(&#8220;<\/span><span>\u0627\u0642\u062a\u0637\u0627\u0639 \u0636\u0631\u064a\u0628\u064a \u0627\u062d\u062a\u064a\u0627\u0637\u064a<\/span><span>&#8220;).<\/span><\/p>\n<p style=\"direction: rtl;\"><span>\u00a0<\/span><span>\u0639\u0644\u0627\u0648\u0629 \u0639\u0644\u0649 \u0630\u0644\u0643\u060c \u0641\u064a \u062d\u0627\u0644\u0629 \u0639\u062f\u0645 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0645\u064f\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u0645\u0646\u0627\u0633\u0628\u0629 \u062e\u0644\u0627\u0644 \u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0632\u0645\u0646\u064a \u0627\u0644\u0630\u064a \u062a\u064f\u062d\u062f\u062f\u0647 <\/span><span>eToro<\/span><span>\u060c \u0641\u0625\u0646 \u0630\u0644\u0643 \u0642\u062f \u064a\u0624\u062f\u064a \u0625\u0644\u0649 \u062a\u0642\u064a\u064a\u062f \u062d\u0633\u0627\u0628\u0643 \u0623\u0648 \u0625\u063a\u0644\u0627\u0642\u0647<\/span><span>.<\/span><\/p>\n<\/div><\/div><a  href='javascript:void(0)' class='faq_button ' role='tab' id='faq_button_3' aria-expanded='false' aria-controls='faq_ans_3'><span><\/span><h3 class='faq_tittle'>\u0645\u0646 \u0647\u0648 \u0627\u0644\u0634\u062e\u0635 \u0627\u0644\u0630\u064a \u064a\u064f\u0635\u0646\u0641 \u0628\u0623\u0646\u0647 \"\u0634\u062e\u0635 \u0623\u0645\u0631\u064a\u0643\u064a\" \u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629\u061f<\/h3><\/a>\n        <div class='faq_div' aria-hidden='true' id='faq_ans_3' aria-describedby='faq_button_3' role='tabpanel'><div class='faq_ans '><p style=\"direction: rtl; text-align: right;\"><span>\u064a\u0639\u0646\u064a \u0645\u0635\u0637\u0644\u062d <\/span><span>&#8220;<\/span><span>\u0634\u062e\u0635 \u0623\u0645\u0631\u064a\u0643\u064a<\/span><span>&#8221; (<\/span><span>\u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644 \u0648\u0644\u064a\u0633 \u0627\u0644\u062d\u0635\u0631<\/span><span>) <\/span><span>\u0645\u0627 \u064a\u0644\u064a<\/span><span>:<\/span><\/p>\n<ul style=\"text-align: right;\">\n<li style=\"direction: rtl;\"><span> \u00a0 \u00a0 \u00a0 \u00a0 <\/span><span>\u0645\u0648\u0627\u0637\u0646 \u0645\u0646 \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u0641\u0631\u062f \u0627\u0644\u0645\u0648\u0644\u0648\u062f \u0641\u064a \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629\u060c \u0628\u063a\u0636 \u0627\u0644\u0646\u0638\u0631 \u0639\u0646 \u0645\u0643\u0627\u0646 \u0625\u0642\u0627\u0645\u0629 \u0627\u0644\u0634\u062e\u0635<\/span><\/li>\n<li style=\"direction: rtl;\"><span> \u00a0 \u00a0 \u00a0 \u00a0 <\/span><span>\u0645\u0648\u0627\u0637\u0646 \u062d\u0627\u0635\u0644 \u0639\u0644\u0649 \u062c\u0646\u0633\u064a\u0629 \u0645\u064f\u0632\u062f\u0648\u062c\u0629\u060c \u062d\u064a\u062b \u062a\u0643\u0648\u0646 \u0625\u062d\u062f\u0649 \u0627\u0644\u062c\u0646\u0633\u064a\u0627\u062a \u0627\u0644\u062c\u0646\u0633\u064a\u0629 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629\u060c \u0628\u063a\u0636 \u0627\u0644\u0646\u0638\u0631 \u0639\u0646 \u0645\u062d\u0644 \u0625\u0642\u0627\u0645\u0629 \u0627\u0644\u0634\u062e\u0635<\/span><\/li>\n<li style=\"direction: rtl;\"><span> \u00a0 \u00a0 \u00a0 \u00a0 <\/span><span>\u0634\u062e\u0635 \u062d\u0627\u0645\u0644 \u0628\u0637\u0627\u0642\u0629 \u0625\u0642\u0627\u0645\u0629 \u062f\u0627\u0626\u0645\u0629 <\/span><span>(<\/span><span>\u0627\u0644\u0628\u0637\u0627\u0642\u0629 \u0627\u0644\u062e\u0636\u0631\u0627\u0621<\/span><span>) <\/span><span>\u0641\u064a \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629\u060c \u0628\u063a\u0636 \u0627\u0644\u0646\u0638\u0631 \u0639\u0646 \u0645\u0643\u0627\u0646 \u0625\u0642\u0627\u0645\u0629 \u0627\u0644\u0634\u062e\u0635 <\/span><span>(<\/span><span>\u0627\u0644\u0630\u064a \u0644\u0645 \u064a\u062a\u062e\u0644 \u0639\u0646 \u062d\u0627\u0644\u0629 \u0627\u0644\u0625\u0642\u0627\u0645\u0629 \u0648\u0641\u0642\u064b\u0627 \u0644\u0644\u0628\u0637\u0627\u0642\u0629 \u0627\u0644\u062e\u0636\u0631\u0627\u0621<\/span><span>)<\/span><\/li>\n<li style=\"direction: rtl;\"><span> \u00a0 \u00a0 \u00a0 \u00a0 <\/span><span>\u0627\u0644\u0634\u062e\u0635 \u0627\u0644\u0630\u064a \u064a\u0643\u0648\u0646 \u0645\u064f\u0624\u0647\u0644\u0627\u064b \u0644\u0644\u0625\u0642\u0627\u0645\u0629 \u0641\u064a \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629 \u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629 \u0644\u0623\u0646\u0647 \u0627\u062c\u062a\u0627\u0632 \u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644\u062a\u0648\u0627\u062c\u062f \u0627\u0644\u0631\u0626\u064a\u0633\u064a \u0643\u0645\u0627 \u0647\u0648 \u0645\u062d\u062f\u062f \u0641\u064a \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629<\/span><\/li>\n<li style=\"direction: rtl;\"><span> \u00a0 \u00a0 \u00a0 \u00a0 <\/span><span>\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629 \u0648\u0627\u0644\u0634\u0631\u0627\u0643\u0627\u062a \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629 \u0648\u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629 \u0648\u0627\u062a\u062d\u0627\u062f\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629<\/span><\/li>\n<\/ul>\n<p style=\"direction: rtl; text-align: right;\"><span>\u0625\u0630\u0627 \u0644\u0645 \u062a\u0643\u0646 \u0639\u0644\u0649 \u064a\u0642\u064a\u0646 \u062a\u0627\u0645 \u0645\u0645\u0627 \u0625\u0630\u0627 \u0643\u0646\u062a \u062a\u0641\u064a \u0628\u062a\u0639\u0631\u064a\u0641 \u0627\u0644\u0634\u062e\u0635 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u060c \u0641\u064a\u0646\u0628\u063a\u064a \u0639\u0644\u064a\u0643 \u0637\u0644\u0628 \u0645\u0634\u0648\u0631\u0629 \u0636\u0631\u064a\u0628\u064a\u0629 \u0645\u0633\u062a\u0642\u0644\u0629 \u0623\u0648 \u0627\u0644\u0631\u062c\u0648\u0639 \u0625\u0644\u0649<\/span><a href=\"https:\/\/www.irs.gov\/individuals\/international-taxpayers\/classification-of-taxpayers-for-us-tax-purposes\" rel=\"nofollow noopener noreferrer\" > <span>\u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0644\u062f\u0627\u0626\u0631\u0629 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629<\/span><\/a><span> \u0644\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a<\/span><span>.<\/span><\/p>\n<\/div><\/div><a  href='javascript:void(0)' class='faq_button ' role='tab' id='faq_button_4' aria-expanded='false' aria-controls='faq_ans_4'><span><\/span><h3 class='faq_tittle'>\u0647\u0644 \u062a\u062e\u0636\u0639 \u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0642\u0648\u0627\u0639\u062f \u0642\u0627\u0646\u0648\u0646 \u0641\u0627\u062a\u0643\u0627\u061f<\/h3><\/a>\n        <div class='faq_div' aria-hidden='true' id='faq_ans_4' aria-describedby='faq_button_4' role='tabpanel'><div class='faq_ans '><p style=\"direction: rtl;\"><span>\u062a\u062e\u0636\u0639 \u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u062f\u0648\u0644 \u0627\u0644\u0645\u064f\u0648\u0642\u0639\u0629 \u0639\u0644\u0649 \u0627\u0644\u0627\u062a\u0641\u0627\u0642\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0628\u064a\u0646 \u0627\u0644\u062d\u0643\u0648\u0645\u0627\u062a <\/span><span>(IGA)<\/span><span>\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u0628\u0646\u0648\u0643 \u0648\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u0648\u0634\u0631\u0643\u0627\u062a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0635\u0648\u0644\u060c \u0644\u0642\u0627\u0646\u0648\u0646 \u0641\u0627\u062a\u0643\u0627 \u0648\u064a\u062a\u0639\u064a\u0646 \u0639\u0644\u064a\u0647\u0627 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0647<\/span><span>.<\/span><\/p>\n<p style=\"direction: rtl;\"><span>\u062a\u0644\u062a\u0632\u0645 <\/span><span>eToro <\/span><span>\u0628\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u062a\u0627\u0645 \u0644\u0642\u0627\u0646\u0648\u0646 \u0641\u0627\u062a\u0643\u0627 \u0641\u064a \u062c\u0645\u064a\u0639 \u0627\u0644\u0628\u0644\u062f\u0627\u0646 \u0648\u0627\u0644\u0623\u0642\u0627\u0644\u064a\u0645 \u0627\u0644\u062a\u064a \u062a\u0639\u0645\u0644 \u0641\u064a\u0647\u0627<\/span><span>.<\/span><\/p>\n<\/div><\/div><a  href='javascript:void(0)' class='faq_button ' role='tab' id='faq_button_5' aria-expanded='false' aria-controls='faq_ans_5'><span><\/span><h3 class='faq_tittle'>\u0645\u0627 \u0647\u064a \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0646\u0628\u063a\u064a \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0639\u0646\u0647\u0627 \u0628\u0645\u0648\u062c\u0628 \u0642\u0627\u0646\u0648\u0646 \u0641\u0627\u062a\u0643\u0627\u061f<\/h3><\/a>\n        <div class='faq_div' aria-hidden='true' id='faq_ans_5' aria-describedby='faq_button_5' role='tabpanel'><div class='faq_ans '><p style=\"direction: rtl;\"><span>\u0646\u0642\u0648\u0645 \u0628\u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0639\u0646 \u0643\u0644 \u0645\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0634\u062e\u0635\u064a\u0629 <\/span><span>(<\/span><span>\u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644\u060c \u0627\u0644\u0627\u0633\u0645 \u0648\u0627\u0644\u0639\u0646\u0648\u0627\u0646 \u0648\u0631\u0642\u0645 \u062a\u0639\u0631\u064a\u0641 \u062f\u0627\u0641\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629<\/span><span>)<\/span><span>\u060c \u0648\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 <\/span><span>(<\/span><span>\u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644\u060c \u0631\u0642\u0645 \u0627\u0644\u062d\u0633\u0627\u0628 \u0648\u0631\u0635\u064a\u062f \u0627\u0644\u062d\u0633\u0627\u0628 \u0648\u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629 \u0641\u064a \u0627\u0644\u062d\u0633\u0627\u0628<\/span><span>)<\/span><span>\u060c \u0648\u0641\u0642\u064b\u0627 \u0644\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0628\u0645\u0648\u062c\u0628 \u0642\u0627\u0646\u0648\u0646 \u0641\u0627\u062a\u0643\u0627<\/span><span>.<\/span><\/p>\n<\/div><\/div><a  href='javascript:void(0)' class='faq_button ' role='tab' id='faq_button_6' aria-expanded='false' aria-controls='faq_ans_6'><span><\/span><h3 class='faq_tittle'>\u0645\u0627\u0630\u0627 \u064a\u062d\u062f\u062b \u0625\u0630\u0627 \u0643\u0627\u0646 \u0647\u0646\u0627\u0643 \u062d\u0633\u0627\u0628 \u0645\u0634\u062a\u0631\u0643 \u064a\u0645\u0644\u0643\u0647 \u0634\u062e\u0635 \u0623\u0645\u0631\u064a\u0643\u064a \u0648\u0634\u062e\u0635 \u063a\u064a\u0631 \u0623\u0645\u0631\u064a\u0643\u064a\u061f<\/h3><\/a>\n        <div class='faq_div' aria-hidden='true' id='faq_ans_6' aria-describedby='faq_button_6' role='tabpanel'><div class='faq_ans '><p style=\"direction: rtl;\"><span>\u064a\u062a\u0645 \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u0627\u0644\u062d\u0633\u0627\u0628 \u0627\u0644\u0645\u0634\u062a\u0631\u0643 \u0627\u0644\u0630\u064a \u064a\u064f\u0639\u062a\u0628\u0631 \u0623\u062d\u062f \u0623\u0637\u0631\u0627\u0641\u0647 \u0634\u062e\u0635\u064b\u0627 \u0623\u0645\u0631\u064a\u0643\u064a\u064b\u0627 \u0639\u0644\u0649 \u0623\u0646\u0647 \u062d\u0633\u0627\u0628 \u0623\u0645\u0631\u064a\u0643\u064a\u060c \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u064a\u062e\u0636\u0639 \u0627\u0644\u062d\u0633\u0627\u0628 \u0628\u0627\u0644\u0643\u0627\u0645\u0644 \u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0642\u0627\u0646\u0648\u0646 \u0641\u0627\u062a\u0643\u0627<\/span><span>.<\/span><\/p>\n<\/div><\/div><a  href='javascript:void(0)' class='faq_button ' role='tab' id='faq_button_7' aria-expanded='false' aria-controls='faq_ans_7'><span><\/span><h3 class='faq_tittle'>\u0645\u0627 \u0647\u064a \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u064f\u0637\u0644\u0628 \u0645\u0646 \u0627\u0644\u0639\u0645\u0644\u0627\u0621 \u062a\u0642\u062f\u064a\u0645\u0647\u0627 \u0648\u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646\u0647\u0627\u061f<\/h3><\/a>\n        <div class='faq_div' aria-hidden='true' id='faq_ans_7' aria-describedby='faq_button_7' role='tabpanel'><div class='faq_ans '><p style=\"direction: rtl;\"><span>\u0648\u0641\u0642\u064b\u0627 \u0644\u0646\u0648\u0639 \u062d\u0633\u0627\u0628\u0643\u060c \u0642\u062f \u064a\u064f\u0637\u0644\u0628 \u0645\u0646\u0643 \u062a\u0632\u0648\u064a\u062f\u0646\u0627 \u0628\u0628\u0639\u0636 \u0627\u0644\u0634\u0647\u0627\u062f\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629 \u0628\u0642\u0627\u0646\u0648\u0646 \u0641\u0627\u062a\u0643\u0627 \u0639\u0646\u062f \u0641\u062a\u062d \u062d\u0633\u0627\u0628\u0643<\/span><span>.<\/span><\/p>\n<p style=\"direction: rtl;\"><span>\u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0627\u062a\u060c \u062a\u062c\u0645\u0639 <\/span><span>eToro <\/span><span>\u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0630\u0627\u062a\u064a\u0629 \u0644\u0639\u0645\u0644\u0627\u0621 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0645\u0646 \u062e\u0644\u0627\u0644 \u0646\u0645\u0648\u0630\u062c \u0641\u062a\u062d \u062d\u0633\u0627\u0628 \u0627\u0644\u0634\u0631\u0643\u0629<\/span><span>. <\/span><span>\u0642\u062f \u064a\u0643\u0648\u0646 \u062a\u062d\u062f\u064a\u062f \u0646\u0648\u0639 \u0627\u0644\u0634\u0631\u0643\u0629 \u0644\u0623\u063a\u0631\u0627\u0636 \u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0642\u0627\u0646\u0648\u0646 \u0641\u0627\u062a\u0643\u0627 \u0623\u0645\u0631 \u0645\u064f\u0639\u0642\u062f \u0644\u0644\u063a\u0627\u064a\u0629\u060c \u0648\u0642\u062f \u064a\u062a\u0637\u0644\u0628 \u0645\u0634\u0648\u0631\u0629 \u0636\u0631\u064a\u0628\u064a\u0629 \u0645\u0633\u062a\u0642\u0644\u0629<\/span><span>. <\/span><span>\u0644\u0627 \u064a\u064f\u0645\u0643\u0646 \u0644\u0634\u0631\u0643\u0629 <\/span><span>eToro <\/span><span>\u0623\u0646 \u062a\u064f\u0642\u062f\u0645 \u0645\u0634\u0648\u0631\u0629 \u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u0644\u0627 \u062a\u0642\u0648\u0645 \u0628\u0630\u0644\u0643\u060c \u0648\u0644\u0643\u0646 \u0642\u062f \u064a\u064f\u0633\u0627\u0639\u062f\u0643 \u062f\u0644\u064a\u0644 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 <\/span><span>(<\/span><span>\u0641\u0627\u062a\u0643\u0627<\/span><span>) <\/span><span>\u0648\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u0648\u062d\u062f\u0629 \u0644\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0636\u0631\u064a\u0628\u064a <\/span><span>(CRS) <\/span><span>\u0627\u0644\u0630\u064a \u062a\u064f\u0642\u062f\u0645\u0647 \u0634\u0631\u0643\u0629 <\/span><span>eToro <\/span><span>\u0641\u064a \u062a\u062d\u062f\u064a\u062f \u0646\u0648\u0639 \u0627\u0644\u0643\u064a\u0627\u0646 \u0627\u0644\u062e\u0627\u0635 \u0628\u0643 \u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0642\u0627\u0646\u0648\u0646 \u0641\u0627\u062a\u0643\u0627 \u0639\u0646\u062f \u0641\u062a\u062d \u062d\u0633\u0627\u0628 \u0634\u0631\u0643\u0629<\/span><span>.<\/span><\/p>\n<p style=\"direction: rtl;\"><span>\u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a\u060c \u0642\u062f \u064a\u062a\u0639\u064a\u0646 \u0639\u0644\u064a\u0646\u0627 \u0627\u0644\u0627\u062a\u0635\u0627\u0644 \u0628\u0643 \u0644\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648\u0627\u0644\u0648\u062b\u0627\u0626\u0642<\/span><span>.<\/span><\/p>\n<p style=\"direction: rtl;\"><span>\u0646\u062d\u0646 \u0646\u064f\u0642\u062f\u0645 \u0627\u0644\u062a\u0641\u0627\u0635\u064a\u0644 \u0627\u0644\u0643\u0627\u0645\u0644\u0629 \u0644\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648\u0627\u0644\u0645\u064f\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u0644\u0627\u0632\u0645\u0629 \u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0642\u0627\u0646\u0648\u0646 \u0641\u0627\u062a\u0643\u0627 \u0625\u0644\u0649 \u0627\u0644\u0639\u0645\u0644\u0627\u0621 \u0627\u0644\u0645\u0639\u0646\u064a\u064a\u0646<\/span><span>. <\/span><span>\u0642\u062f \u062a\u062a\u0636\u0645\u0646 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0646\u0645\u0627\u0630\u062c \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629 <\/span><span>(<\/span><span>\u0627\u0644\u062a\u064a \u064a\u064f\u0634\u0627\u0631 \u0625\u0644\u064a\u0647\u0627 \u0623\u064a\u0636\u064b\u0627 \u0628\u0627\u0633\u0645 \u0646\u0645\u0627\u0630\u062c <\/span><span>W-series). <\/span><span>\u064a\u064f\u0637\u0644\u0628 \u0645\u0646 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u064a\u0646 \u0645\u0644\u0621<\/span><a href=\"https:\/\/apps.irs.gov\/app\/picklist\/list\/formsInstructions.html?value=W9&amp;criteria=formNumber&amp;submitSearch=Find\" rel=\"nofollow noopener noreferrer\" > <span>\u0646\u0645\u0648\u0630\u062c <\/span><span>W-9<\/span><\/a> <span>\u060c \u0641\u064a \u062d\u064a\u0646 \u0642\u062f \u064a\u064f\u0637\u0644\u0628 \u0645\u0646 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u063a\u064a\u0631 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u064a\u0646 \u0645\u0644\u0621<\/span><a href=\"https:\/\/apps.irs.gov\/app\/picklist\/list\/formsInstructions.html?value=w-8&amp;criteria=formNumber\" rel=\"nofollow noopener noreferrer\" > <span>\u0646\u0645\u0627\u0630\u062c <\/span><span>W-8<\/span><\/a> <span>.<\/span><\/p>\n<\/div><\/div><a  href='javascript:void(0)' class='faq_button ' role='tab' id='faq_button_8' aria-expanded='false' aria-controls='faq_ans_8'><span><\/span><h3 class='faq_tittle'>\u0645\u062a\u0649 \u064a\u062a\u0639\u064a\u0646 \u0639\u0644\u064a\u0651 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648\/\u0623\u0648 \u0627\u0644\u0645\u064f\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629 \u0625\u0644\u0649 eToro \u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0642\u0627\u0646\u0648\u0646 \u0641\u0627\u062a\u0643\u0627\u060c \u0648\u0645\u0627\u0630\u0627 \u064a\u062d\u062f\u062b \u0625\u0630\u0627 \u0644\u0645 \u0623\u064f\u0642\u062f\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629\u061f<\/h3><\/a>\n        <div class='faq_div' aria-hidden='true' id='faq_ans_8' aria-describedby='faq_button_8' role='tabpanel'><div class='faq_ans '><p style=\"direction: rtl;\"><span>\u064a\u062a\u0639\u064a\u0646 \u0639\u0644\u064a\u0643 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0645\u064f\u0633\u062a\u0646\u062f\u0627\u062a \u0648\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629 \u0628\u062d\u0644\u0648\u0644 \u0627\u0644\u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0645\u062d\u062f\u062f \u0641\u064a \u0627\u0644\u0628\u0631\u064a\u062f \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0627\u0644\u0630\u064a \u062a\u062a\u0644\u0642\u0627\u0647 \u0645\u0646 <\/span><span>eToro.<\/span><\/p>\n<p style=\"direction: rtl;\"><span>\u062a\u0644\u062a\u0632\u0645 <\/span><span>eToro <\/span><span>\u0628\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u062a\u0627\u0645 \u0644\u0642\u0627\u0646\u0648\u0646 \u0641\u0627\u062a\u0643\u0627 \u0641\u064a \u062c\u0645\u064a\u0639 \u0627\u0644\u0628\u0644\u062f\u0627\u0646 \u0627\u0644\u062a\u064a \u062a\u0639\u0645\u0644 \u0641\u064a\u0647\u0627<\/span><span>.<\/span><span>\u00a0<\/span><\/p>\n<p style=\"direction: rtl;\"><span>\u0644\u0627 \u064a\u062c\u0648\u0632 \u0644\u0645\u062c\u0645\u0648\u0639\u0629 <\/span><span>eToro <\/span><span>\u0641\u062a\u062d \u062d\u0633\u0627\u0628\u0627\u062a \u062c\u062f\u064a\u062f\u0629 \u0623\u0648 \u062a\u0642\u062f\u064a\u0645 \u0645\u0646\u062a\u062c\u0627\u062a \u0648\u062e\u062f\u0645\u0627\u062a \u0625\u0636\u0627\u0641\u064a\u0629 \u0644\u0644\u0639\u0645\u0644\u0627\u0621 \u0627\u0644\u0630\u064a\u0646 \u064a\u062e\u062a\u0627\u0631\u0648\u0646 \u0639\u062f\u0645 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0645\u064f\u062a\u0637\u0644\u0628\u0627\u062a <\/span><span>eToro <\/span><span>\u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u062a\u0648\u062b\u064a\u0642 \u0644\u0625\u062b\u0628\u0627\u062a \u0648\u0636\u0639\u0647\u0645 \u0628\u0645\u0648\u062c\u0628 \u0642\u0627\u0646\u0648\u0646 \u0641\u0627\u062a\u0643\u0627<\/span><span>.<\/span><\/p>\n<p style=\"direction: rtl;\"><span>\u0648\u0641\u0642\u064b\u0627 \u0644\u0644\u0648\u0627\u0626\u062d \u0642\u0627\u0646\u0648\u0646 \u0641\u0627\u062a\u0643\u0627\u060c \u064a\u062c\u0648\u0632 \u0644\u0634\u0631\u0643\u0629 <\/span><span>eToro <\/span><span>\u0625\u0646\u0647\u0627\u0621 \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0645\u0639 \u0627\u0644\u0639\u0645\u0644\u0627\u0621 \u0627\u0644\u0630\u064a\u0646 \u064a\u0642\u0631\u0631\u0648\u0646 \u0639\u062f\u0645 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648\u0627\u0644\u0645\u064f\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u0644\u0627\u0632\u0645\u0629 \u0641\u064a \u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0632\u0645\u0646\u064a \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a<\/span><span>.<\/span><span>\u00a0<\/span><\/p>\n<p style=\"direction: rtl;\"><span>\u0642\u062f \u062a\u062d\u062a\u0627\u062c <\/span><span>eToro <\/span><span>\u0625\u0644\u0649 \u062a\u0632\u0648\u064a\u062f \u0627\u0644\u0633\u064f\u0644\u0637\u0627\u062a \u0628\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u062d\u0648\u0644 \u0627\u0644\u0639\u0645\u0644\u0627\u0621 \u0627\u0644\u0630\u064a\u0646 \u0644\u0627 \u064a\u0642\u062f\u0645\u0648\u0646 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a<\/span><span>\/<\/span><span>\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629 \u0644\u0644\u0633\u0644\u0637\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0627\u0644\u0645\u0639\u0645\u0648\u0644 \u0628\u0647\u0627<\/span><span>.<\/span><\/p>\n<p style=\"direction: rtl;\"><span>\u0642\u062f \u064a\u064f\u0637\u0644\u0628 \u0645\u0646\u0627 \u0623\u064a\u0636\u064b\u0627 \u0627\u0642\u062a\u0637\u0627\u0639 \u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0628\u0639\u0636 \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0627\u062a \u0627\u0644\u0648\u0627\u0631\u062f\u0629 \u0625\u0644\u0649 \u062d\u0633\u0627\u0628\u0643 \u0648\u0627\u0644\u062a\u064a \u064a\u0643\u0648\u0646 \u0645\u0635\u062f\u0631\u0647\u0627 \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629<\/span><span>.<\/span><\/p>\n<p style=\"direction: rtl;\"><span>\u0639\u0644\u0627\u0648\u0629 \u0639\u0644\u0649 \u0630\u0644\u0643\u060c \u0641\u064a \u062d\u0627\u0644\u0629 \u0639\u062f\u0645 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0645\u064f\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u0645\u0646\u0627\u0633\u0628\u0629 \u062e\u0644\u0627\u0644 \u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0632\u0645\u0646\u064a \u0627\u0644\u0630\u064a \u062a\u064f\u062d\u062f\u062f\u0647 <\/span><span>eToro<\/span><span>\u060c \u0641\u0625\u0646 \u0630\u0644\u0643 \u0642\u062f \u064a\u0624\u062f\u064a \u0625\u0644\u0649 \u062a\u0642\u064a\u064a\u062f \u062d\u0633\u0627\u0628\u0643 \u0623\u0648 \u0625\u063a\u0644\u0627\u0642\u0647<\/span><span>.<\/span><\/p>\n<\/div><\/div><a  href='javascript:void(0)' class='faq_button ' role='tab' id='faq_button_9' aria-expanded='false' aria-controls='faq_ans_9'><span><\/span><h3 class='faq_tittle'>\u0645\u0627 \u0647\u064a \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u0648\u062d\u062f\u0629 \u0644\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u061f<\/h3><\/a>\n        <div class='faq_div' aria-hidden='true' id='faq_ans_9' aria-describedby='faq_button_9' role='tabpanel'><div class='faq_ans '><p style=\"direction: rtl;\"><span>\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u064f\u0648\u062d\u062f\u0629 \u0644\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0636\u0631\u064a\u0628\u064a <\/span><span>(<\/span><span>\u0627\u0644\u0645\u064f\u0634\u0627\u0631 \u0625\u0644\u064a\u0647\u0627 \u0647\u0646\u0627 \u0648\u0641\u064a\u0645\u0627 \u064a\u0644\u064a \u0628\u0627\u0633\u0645<\/span><span>: CRS)<\/span><span>\u060c \u0647\u0648 \u0645\u064f\u0635\u0637\u0644\u062d \u0634\u0627\u0626\u0639 \u0627\u0644\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0644\u0644\u062a\u0628\u0627\u062f\u0644 <\/span><span>\ufe8d\ufedf\ufe98\ufee0\ufed8\ufe8e\ufe8b\ufef2 \ufedf\ufee4\ufecc\ufee0\ufeee\ufee3\ufe8e\ufe95 \ufe8d\ufedf\ufea4\ufeb4\ufe8e\ufe91\ufe8e\ufe95 \ufe8d\ufedf\ufee4\ufe8e\ufedf\ufef4\ufe94 (AEOI)<\/span><span>\u060c \u0648\u0642\u062f \u0648\u0636\u0639\u062a\u0647\u0627 \u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0648\u0627\u0644\u062a\u0646\u0645\u064a\u0629 <\/span><span>(OECD). <\/span><span>\u062a\u062f\u0639\u0648 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u0648\u062d\u062f\u0629 \u0644\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0628\u0644\u062f\u0627\u0646 \u0625\u0644\u0649 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0645\u0646 \u0645\u0624\u0633\u0633\u0627\u062a\u0647\u0627 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u062a\u0628\u0627\u062f\u0644 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u062a\u0644\u0642\u0627\u0626\u064a\u064b\u0627 \u0645\u0639 \u0627\u0644\u0628\u0644\u062f\u0627\u0646 \u0627\u0644\u0623\u062e\u0631\u0649 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0633\u0646\u0648\u064a<\/span><span>. <\/span><span>\u062a\u064f\u062d\u062f\u062f \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u064f\u0648\u062d\u062f\u0629 \u0644\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0636\u0631\u064a\u0628\u064a <\/span><span>(CRS) <\/span><span>\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u062d\u0633\u0627\u0628 \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u0645\u0637\u0644\u0648\u0628 \u062a\u0628\u0627\u062f\u0644\u0647\u0627\u060c \u0648\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0637\u0644\u0648\u0628 \u0645\u0646\u0647\u0627 \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0639\u0646 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0648\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a\u060c \u0648\u0627\u0644\u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0645\u064f\u062e\u062a\u0644\u0641\u0629 \u0645\u0646 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0648\u062f\u0627\u0641\u0639\u064a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0630\u064a\u0646 \u062a\u0634\u0645\u0644\u0647\u0645 \u062a\u0644\u0643 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631\u060c \u0648\u0643\u0630\u0644\u0643 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0639\u0646\u0627\u064a\u0629 \u0627\u0644\u0648\u0627\u062c\u0628\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0627\u0644\u062a\u064a \u064a\u062c\u0628 \u0623\u0646 \u062a\u062a\u0628\u0639\u0647\u0627 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/span><span>.<\/span><\/p>\n<p style=\"direction: rtl;\"><span>\u0627\u0644\u0645\u0631\u062c\u0639<\/span><span>:<\/span><a href=\"http:\/\/www.oecd.org\/tax\/automatic-exchange\/common-reporting-standard\/\"> <span>http:\/\/www.oecd.org\/tax\/automatic-exchange\/common-reporting-standard\/<\/span><\/a><\/p>\n<\/div><\/div><a  href='javascript:void(0)' class='faq_button ' role='tab' id='faq_button_10' aria-expanded='false' aria-controls='faq_ans_10'><span><\/span><h3 class='faq_tittle'>\u0645\u0627 \u0627\u0644\u0630\u064a \u064a\u062a\u0645 \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0639\u0646\u0647\u061f<\/h3><\/a>\n        <div class='faq_div' aria-hidden='true' id='faq_ans_10' aria-describedby='faq_button_10' role='tabpanel'><div class='faq_ans '><p style=\"direction: rtl;\"><span>\u062a\u0633\u0639\u0649 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u064f\u0648\u062d\u062f\u0629 \u0644\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0636\u0631\u064a\u0628\u064a <\/span><span>(CRS) <\/span><span>\u0625\u0644\u0649 \u0648\u0636\u0639 \u0623\u064f\u0633\u0633 \u0627\u0644\u0625\u0642\u0627\u0645\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0644\u0644\u0639\u0645\u0644\u0627\u0621<\/span><span>. <\/span><span>\u0628\u0645\u0648\u062c\u0628 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u064f\u0648\u062d\u062f\u0629 \u0644\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0636\u0631\u064a\u0628\u064a <\/span><span>(CRS)<\/span><span>\u060c \u064a\u062a\u0639\u064a\u0646 \u0639\u0644\u0649 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u062b\u0644 <\/span><span>eToro <\/span><span>\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0639\u0645\u0644\u0627\u0621 \u0627\u0644\u0630\u064a\u0646 \u064a\u0628\u062f\u0648 \u0623\u0646\u0647\u0645 \u062e\u0627\u0636\u0639\u0648\u0646 \u0644\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0645\u064f\u0642\u064a\u0645\u0648\u0646 \u0641\u064a \u0628\u0644\u062f \u063a\u064a\u0631 \u0627\u0644\u0628\u0644\u062f \u0627\u0644\u0630\u064a \u064a\u062d\u062a\u0641\u0638\u0648\u0646 \u0641\u064a\u0647 \u0628\u062d\u0633\u0627\u0628\u0627\u062a\u0647\u0645 \u0648\u0645\u0646\u062a\u062c\u0627\u062a\u0647\u0645\u060c \u0648\u064a\u0642\u0648\u0645\u0648\u0646 \u0628\u062a\u0642\u062f\u064a\u0645 \u0628\u0639\u0636 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0644\u0633\u0644\u0637\u0627\u062a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u062a\u0628\u0639\u0647\u0627 <\/span><span>eToro. <\/span><span>\u0648\u0645\u0646 \u062b\u0645\u060c \u064a\u062c\u0648\u0632 \u0644\u0644\u0633\u0644\u0637\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0645\u0634\u0627\u0631\u0643\u0629 \u0647\u0630\u0647 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0645\u0639 \u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u0627\u0644\u0628\u0644\u062f \u0627\u0644\u0630\u064a \u064a\u0642\u064a\u0645 \u0641\u064a\u0647 \u0627\u0644\u0639\u0645\u064a\u0644 \u0648\u064a\u062e\u0636\u0639 \u0641\u064a\u0647 \u0644\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0641\u0631\u0648\u0636\u0629<\/span><span>.<\/span><\/p>\n<\/div><\/div><a  href='javascript:void(0)' class='faq_button ' role='tab' id='faq_button_11' aria-expanded='false' aria-controls='faq_ans_11'><span><\/span><h3 class='faq_tittle'>\u0644\u0645\u064e \u062a\u0633\u0623\u0644\u0646\u064a \u0639\u0646 \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629 \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629 \u0628\u0627\u0644\u0625\u0642\u0627\u0645\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u064a\u061f<\/h3><\/a>\n        <div class='faq_div' aria-hidden='true' id='faq_ans_11' aria-describedby='faq_button_11' role='tabpanel'><div class='faq_ans '><p style=\"direction: rtl;\"><span>\u0648\u0641\u0642\u064b\u0627 \u0644\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u064f\u0648\u062d\u062f\u0629 \u0644\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0636\u0631\u064a\u0628\u064a <\/span><span>(CRS)<\/span><span>\u060c \u062a\u0637\u0644\u0628 \u0627\u0644\u0633\u0644\u0637\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0645\u0646 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u062b\u0644 <\/span><span>eToro <\/span><span>\u062c\u0645\u0639 \u0628\u0639\u0636 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629 \u0628\u0627\u0644\u062d\u0627\u0644\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0644\u0639\u0645\u0644\u0627\u0626\u0647\u0627 \u0648\u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0639\u0646\u0647\u0627<\/span><span>.<\/span><\/p>\n<p style=\"direction: rtl;\"><span>\u00a0<\/span><span>\u0625\u0630\u0627 \u0642\u064f\u0645\u062a \u0628\u0641\u062a\u062d \u062d\u0633\u0627\u0628 \u062c\u062f\u064a\u062f \u0645\u0639\u0646\u0627 \u0623\u0648 \u0643\u0646\u062a \u0639\u0645\u064a\u0644\u064b\u0627 \u062d\u0627\u0644\u064a\u064b\u0627 \u062a\u0633\u062a\u062b\u0645\u0631 \u0641\u064a \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u0623\u0648 \u062a\u064f\u063a\u064a\u0631 \u0638\u0631\u0648\u0641\u0643 \u0628\u0637\u0631\u064a\u0642\u0629 \u0645\u0627\u060c \u0641\u0633\u0646\u0637\u0644\u0628 \u0645\u0646\u0643 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0639\u0644\u0649 \u0639\u062f\u062f \u0645\u0646 \u0627\u0644\u062a\u0641\u0627\u0635\u064a\u0644 \u0639\u0646 \u0646\u0641\u0633\u0643<\/span><span>. <\/span><span>\u062a\u064f\u0633\u0645\u0649 \u0647\u0630\u0647 \u0627\u0644\u0639\u0645\u0644\u064a\u0629 <\/span><span>&#8220;<\/span><span>\u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0630\u0627\u062a\u064a<\/span><span>&#8220;<\/span><span>\u060c \u0648\u0646\u062d\u0646 \u0645\u0637\u0627\u0644\u0628\u0648\u0646 \u0628\u062c\u0645\u0639 \u0647\u0630\u0647 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0628\u0645\u0648\u062c\u0628 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u064f\u0648\u062d\u062f\u0629 \u0644\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0636\u0631\u064a\u0628\u064a <\/span><span>(CRS).<\/span><\/p>\n<p style=\"direction: rtl;\"><span>\u0625\u0630\u0627 \u062a\u063a\u064a\u0631\u062a \u0638\u0631\u0648\u0641\u0643\u060c \u064a\u064f\u0645\u0643\u0646\u0643 \u0625\u062e\u0628\u0627\u0631\u0646\u0627 \u0639\u0646 \u0637\u0631\u064a\u0642 \u062a\u062d\u0645\u064a\u0644 \u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u062a\u062d\u0642\u0642 \u0627\u0644\u062d\u062f\u064a\u062b\u0629 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0643 \u0639\u0628\u0631<\/span><a href=\"https:\/\/www.etoro.com\/trading\/platforms\/\"> <span>\u0645\u0646\u0635\u0629 <\/span><span>eToro<\/span><\/a> <span>\u00a0\u0623\u0648 \u0639\u0646 \u0637\u0631\u064a\u0642 \u062a\u0642\u062f\u064a\u0645 \u0637\u0644\u0628 \u0644\u0644\u0645\u064f\u0633\u0627\u0639\u062f\u0629<\/span><a href=\"https:\/\/www.etoro.com\/customer-service\/\"> <span>\u0644\u0645\u0631\u0643\u0632 \u062e\u062f\u0645\u0629 \u0627\u0644\u0639\u064f\u0645\u0644\u0627\u0621 \u0644\u062f\u064a\u0646\u0627<\/span><\/a><span>.<\/span><\/p>\n<p style=\"direction: rtl;\"><span>\u064a\u064f\u0645\u0643\u0646\u0643 \u0623\u064a\u0636\u064b\u0627 \u0627\u0644\u0648\u0635\u0648\u0644 \u0625\u0644\u0649 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u064f\u0639\u0631\u0651\u0641 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0643 \u0628\u0627\u0644\u0646\u0642\u0631 \u0639\u0644\u0649 \u0627\u0644\u0625\u0639\u062f\u0627\u062f\u0627\u062a\u060c \u062b\u0645 \u0639\u0644\u0649 \u0627\u0644\u062d\u0633\u0627\u0628\u060c \u062b\u0645 \u0639\u0644\u0649 \u0627\u0644\u0645\u064f\u0639\u0631\u0651\u0641 \u0627\u0644\u0636\u0631\u064a\u0628\u064a<\/span><span>.<\/span><\/p>\n<\/div><\/div><a  href='javascript:void(0)' class='faq_button ' role='tab' id='faq_button_12' aria-expanded='false' aria-controls='faq_ans_12'><span><\/span><h3 class='faq_tittle'>\u0645\u0627 \u0647\u064a \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u064f\u0637\u0644\u0628 \u0645\u0646 \u0627\u0644\u0639\u0645\u0644\u0627\u0621 \u062a\u0642\u062f\u064a\u0645\u0647\u0627 \u0648\u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646\u0647\u0627\u061f<\/h3><\/a>\n        <div class='faq_div' aria-hidden='true' id='faq_ans_12' aria-describedby='faq_button_12' role='tabpanel'><div class='faq_ans '><p style=\"direction: rtl; text-align: right;\"><span>\u0648\u0641\u0642\u064b\u0627 \u0644\u0645\u064f\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u064f\u0648\u062d\u062f\u0629 \u0644\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0636\u0631\u064a\u0628\u064a <\/span><span>(CRS)<\/span><span>\u060c \u0646\u0637\u0644\u0628 \u0645\u0646\u0643 \u062a\u0642\u062f\u064a\u0645<\/span><span>:<\/span><\/p>\n<ul style=\"text-align: right;\">\n<li style=\"direction: rtl;\"><span> \u00a0 \u00a0 \u00a0 <\/span><span>\u0627\u0644\u0627\u0633\u0645<\/span><\/li>\n<li style=\"direction: rtl;\"><span> \u00a0 \u00a0 \u00a0 <\/span><span>\u0627\u0644\u0639\u0646\u0648\u0627\u0646<\/span><\/li>\n<li style=\"direction: rtl;\"><span> \u00a0 \u00a0 \u00a0 <\/span><span>\u0645\u062d\u0644 \u0627\u0644\u0645\u064a\u0644\u0627\u062f<\/span><\/li>\n<li style=\"direction: rtl;\"><span> \u00a0 \u00a0 \u00a0 <\/span><span>\u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0645\u064a\u0644\u0627\u062f<\/span><\/li>\n<li style=\"direction: rtl;\"><span> \u00a0 \u00a0 \u00a0 <\/span><span>\u0627\u0644\u062f\u0648\u0644\u0629 <\/span><span>(<\/span><span>\u0627\u0644\u062f\u0648\u0644<\/span><span>) <\/span><span>\u0648\u0627\u0644\u0648\u0644\u0627\u064a\u0629 <\/span><span>(<\/span><span>\u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a<\/span><span>) <\/span><span>\u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629 \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629 \u0628\u0627\u0644\u0625\u0642\u0627\u0645\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629<\/span><\/li>\n<li style=\"direction: rtl;\"><span> \u00a0 \u00a0 \u00a0 <\/span><span>\u0631\u0642\u0645 <\/span><span>(<\/span><span>\u0623\u0631\u0642\u0627\u0645<\/span><span>) <\/span><span>\u0627\u0644\u062a\u0639\u0631\u064a\u0641 \u0627\u0644\u0636\u0631\u064a\u0628\u064a<\/span><span>*<\/span><\/li>\n<li style=\"direction: rtl;\"><span> \u00a0 \u00a0 \u00a0 <\/span><span>\u0645\u062d\u0644 \u0627\u0644\u062a\u0633\u062c\u064a\u0644<\/span><span>\/<\/span><span>\u0627\u0644\u062a\u0623\u0633\u064a\u0633 <\/span><span>(<\/span><span>\u0644\u0644\u0645\u0624\u0633\u0633\u0627\u062a<\/span><span>)<\/span><\/li>\n<li style=\"direction: rtl;\"><span> \u00a0 \u00a0 \u00a0 <\/span><span>\u0646\u0648\u0639 \u0627\u0644\u0634\u0631\u0643\u0629<\/span><span>** (<\/span><span>\u0644\u0644\u0634\u0631\u0643\u0627\u062a<\/span><span>)<\/span><\/li>\n<li style=\"direction: rtl;\"><span> \u00a0 \u00a0 \u00a0 <\/span><span>\u0646\u0648\u0639 \u0627\u0644\u0634\u062e\u0635 \u0627\u0644\u0645\u0633\u0624\u0648\u0644 \u0644\u0623\u0646\u0648\u0627\u0639 \u0645\u064f\u062d\u062f\u062f\u0629 \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a <\/span><span>(<\/span><span>\u0644\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0646<\/span><span>)<\/span><\/li>\n<\/ul>\n<p style=\"direction: rtl; text-align: right;\"><span>*<\/span><span>\u0644\u0627 \u064a\u0646\u0637\u0628\u0642 \u0630\u0644\u0643 \u0639\u0644\u0649 \u062c\u0645\u064a\u0639 \u0627\u0644\u0628\u0644\u062f\u0627\u0646<\/span><span>\/<\/span><span>\u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629 \u0627\u0644\u0645\u064f\u0634\u0627\u0631\u0643\u0629 \u0648\u064a\u062e\u0636\u0639 \u0644\u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629<\/span><span>.<\/span><\/p>\n<p style=\"direction: rtl; text-align: right;\"><span>**<\/span><span>\u062a\u062c\u0645\u0639 <\/span><span>eToro <\/span><span>\u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0630\u0627\u062a\u064a\u0629 \u0644\u0644\u0639\u0645\u0644\u0627\u0621 \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0645\u0646 \u062e\u0644\u0627\u0644 \u0646\u0645\u0648\u0630\u062c \u0641\u062a\u062d \u062d\u0633\u0627\u0628 \u0627\u0644\u0634\u0631\u0643\u0629<\/span><span>. <\/span><span>\u0642\u062f \u064a\u0643\u0648\u0646 \u062a\u062d\u062f\u064a\u062f \u0646\u0648\u0639 \u0627\u0644\u0634\u0631\u0643\u0629 \u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0630\u0627\u062a\u064a\u0629 \u0628\u0645\u0648\u062c\u0628 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u064f\u0648\u062d\u062f\u0629 \u0644\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0636\u0631\u064a\u0628\u064a <\/span><span>(CRS) <\/span><span>\u0623\u0645\u0631 \u0645\u064f\u0639\u0642\u062f \u0644\u0644\u063a\u0627\u064a\u0629<\/span><span>\u060c \u0648\u0642\u062f \u064a\u062a\u0637\u0644\u0628 \u0645\u0634\u0648\u0631\u0629 \u0636\u0631\u064a\u0628\u064a\u0629 \u0645\u0633\u062a\u0642\u0644\u0629<\/span><span>.<\/span><span> \u0644\u0627 \u064a\u064f\u0645\u0643\u0646 \u0644\u0634\u0631\u0643\u0629 <\/span><span>eToro <\/span><span>\u0623\u0646 \u062a\u064f\u0642\u062f\u0645 \u0645\u0634\u0648\u0631\u0629 \u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u0644\u0627 \u062a\u0642\u0648\u0645 \u0628\u0630\u0644\u0643\u060c \u0648\u0644\u0643\u0646 \u0642\u062f \u064a\u064f\u0633\u0627\u0639\u062f\u0643 \u062f\u0644\u064a\u0644 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 <\/span><span>(<\/span><span>\u0641\u0627\u062a\u0643\u0627<\/span><span>) <\/span><span>\u0648\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u0648\u062d\u062f\u0629 \u0644\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0636\u0631\u064a\u0628\u064a <\/span><span>(CRS) <\/span><span>\u0627\u0644\u0630\u064a \u062a\u064f\u0642\u062f\u0645\u0647 \u0634\u0631\u0643\u0629 <\/span><span>eToro <\/span><span>\u0641\u064a \u062a\u062d\u062f\u064a\u062f \u0646\u0648\u0639 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0643 \u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u064f\u0648\u062d\u062f\u0629 \u0644\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0639\u0646\u062f \u0641\u062a\u062d \u062d\u0633\u0627\u0628 \u0634\u0631\u0643\u0629<\/span><span>.<\/span><\/p>\n<\/div><\/div><a  href='javascript:void(0)' class='faq_button ' role='tab' id='faq_button_13' aria-expanded='false' aria-controls='faq_ans_13'><span><\/span><h3 class='faq_tittle'>\u0643\u064a\u0641 \u064a\u062a\u0645 \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0625\u0642\u0627\u0645\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u064a\u061f<\/h3><\/a>\n        <div class='faq_div' aria-hidden='true' id='faq_ans_13' aria-describedby='faq_button_13' role='tabpanel'><div class='faq_ans '><p style=\"direction: rtl;\"><span>\u0644\u0627 \u062a\u064f\u0642\u062f\u0645 <\/span><span>eToro <\/span><span>\u0627\u0644\u0645\u0634\u0648\u0631\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0623\u0648 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0644\u0639\u0645\u0644\u0627\u0626\u0647\u0627 \u0648\u0644\u0627 \u064a\u064f\u0645\u0643\u0646\u0647\u0627 \u0627\u0644\u0642\u064a\u0627\u0645 \u0628\u0630\u0644\u0643<\/span><span>. <\/span><span>\u0639\u0627\u062f\u0629\u064b \u0645\u0627 \u0633\u062a\u0639\u062a\u0645\u062f \u0625\u0642\u0627\u0645\u062a\u0643 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0643\u0627\u0646 \u0627\u0644\u0630\u064a \u062a\u0639\u064a\u0634 \u0641\u064a\u0647 \u0648\u0628\u0639\u0636 \u0627\u0644\u0638\u0631\u0648\u0641 \u0627\u0644\u0623\u062e\u0631\u0649<\/span><span>. <\/span><span>\u0642\u062f \u062a\u062e\u062a\u0644\u0641 \u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0625\u0642\u0627\u0645\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0628\u062d\u0633\u0628 \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629<\/span><span>. <\/span><span>\u064a\u064f\u0631\u062c\u0649 \u0627\u0644\u0627\u062a\u0635\u0627\u0644 \u0628\u0645\u0633\u062a\u0634\u0627\u0631 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u0642\u0644 \u0623\u0648 \u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0645\u0648\u0642\u0639 \u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0648\u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0644\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u062d\u0648\u0644 \u0643\u064a\u0641\u064a\u0629 \u062a\u062d\u062f\u064a\u062f<\/span><a href=\"http:\/\/www.oecd.org\/tax\/automatic-exchange\/crs-implementation-and-assistance\/tax-residency\/\"> <span>\u00a0<\/span><span>\u0625\u0642\u0627\u0645\u062a\u0643 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629<\/span><\/a><span>.<\/span><\/p>\n<\/div><\/div><a  href='javascript:void(0)' class='faq_button ' role='tab' id='faq_button_14' aria-expanded='false' aria-controls='faq_ans_14'><span><\/span><h3 class='faq_tittle'>\u0644\u0642\u062f \u0642\u062f\u0645\u062a \u0644\u0643 \u0627\u0644\u062a\u0641\u0627\u0635\u064a\u0644 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u064a. \u0644\u0645\u0627\u0630\u0627 \u062a\u0637\u0644\u0628 \u0645\u0646\u064a \u062a\u0642\u062f\u064a\u0645 \u0645\u064f\u0633\u062a\u0646\u062f\u0627\u062a \u062f\u0627\u0639\u0645\u0629\u061f<\/h3><\/a>\n        <div class='faq_div' aria-hidden='true' id='faq_ans_14' aria-describedby='faq_button_14' role='tabpanel'><div class='faq_ans '><p style=\"direction: rtl;\"><span>\u0646\u062d\u0646 \u0645\u0644\u0632\u0645\u0648\u0646 \u0628\u0645\u0648\u062c\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0648\u0627\u0644\u0644\u0648\u0627\u0626\u062d \u0628\u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0627\u0644\u062a\u0641\u0627\u0635\u064a\u0644 \u0627\u0644\u062a\u064a \u0642\u062f\u0645\u062a\u0647\u0627 \u0643\u062c\u0632\u0621 \u0645\u0646 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0630\u0627\u062a\u064a \u0627\u0644\u062e\u0627\u0635 \u0628\u0643<\/span><span>. <\/span><span>\u0642\u062f \u0646\u0637\u0644\u0628 \u0645\u0646\u0643 \u062a\u0642\u062f\u064a\u0645 \u0646\u0633\u062e\u0629 \u0645\u0646 \u062c\u0648\u0627\u0632 \u0633\u0641\u0631\u0643 \u0644\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0647\u0648\u064a\u062a\u0643\u060c \u0623\u0648 \u062a\u0642\u062f\u064a\u0645 \u0623\u062f\u0644\u0629 \u0623\u062e\u0631\u0649 \u0630\u0627\u062a \u0635\u0644\u0629 \u0628\u0634\u0623\u0646 \u0627\u0644\u0625\u0642\u0627\u0645\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0645\u0639\u0644\u0646\u0629 \u0641\u064a \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0630\u0627\u062a\u064a \u0627\u0644\u062e\u0627\u0635 \u0628\u0643<\/span><span>.<\/span><\/p>\n<\/div><\/div><a  href='javascript:void(0)' class='faq_button ' role='tab' id='faq_button_15' aria-expanded='false' aria-controls='faq_ans_15'><span><\/span><h3 class='faq_tittle'>\u0643\u064a\u0641 \u064a\u064f\u0645\u0643\u0646\u0646\u064a \u0645\u0639\u0631\u0641\u0629 \u0645\u0627 \u0625\u0630\u0627 \u0643\u0646\u062a \u0623\u0646\u062a\u0645\u064a \u0625\u0644\u0649 \u0623\u064a \u0645\u0646 \u0627\u0644\u0628\u0644\u062f\u0627\u0646 \u0627\u0644\u0645\u064f\u0648\u0642\u0639\u0629 \u0639\u0644\u0649 \u0627\u0644\u0627\u062a\u0641\u0627\u0642\u064a\u0629 \u0645\u062a\u0639\u062f\u062f\u0629 \u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0628\u064a\u0646 \u0627\u0644\u0633\u0644\u0637\u0627\u062a \u0627\u0644\u0645\u062e\u062a\u0635\u0629 \u0628\u0634\u0623\u0646 \u0627\u0644\u062a\u0628\u0627\u062f\u0644 \u0627\u0644\u062a\u0644\u0642\u0627\u0626\u064a \u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (CRS MCAA)\u061f<\/h3><\/a>\n        <div class='faq_div' aria-hidden='true' id='faq_ans_15' aria-describedby='faq_button_15' role='tabpanel'><div class='faq_ans '><h5 style=\"direction: rtl; text-align: right;\"><span>\u064a\u064f\u0645\u0643\u0646\u0643 \u0627\u0644\u0648\u0635\u0648\u0644 \u0625\u0644\u0649 \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0645\u062d\u062f\u062b\u0629 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629 \u0628\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u064f\u0648\u062d\u062f\u0629 \u0644\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0636\u0631\u064a\u0628\u064a <\/span><span>(CRS) <\/span><span>\u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0646\u0642\u0631 \u0639\u0644\u0649 \u0627\u0644\u0631\u0627\u0628\u0637 \u0623\u062f\u0646\u0627\u0647<\/span><span>:<\/span><\/h5>\n<ul style=\"text-align: right;\">\n<li style=\"direction: rtl;\">\n<h5><span> \u00a0 \u00a0 \u00a0 <\/span><a href=\"http:\/\/www.oecd.org\/tax\/transparency\/AEOI-commitments.pdf\"><span>http:\/\/www.oecd.org\/tax\/transparency\/AEOI-commitments.pdf<\/span><\/a><\/h5>\n<\/li>\n<\/ul>\n<h5 style=\"direction: rtl; text-align: right;\"><span>\u064a\u064f\u0645\u0643\u0646\u0643 \u0627\u0644\u0648\u0635\u0648\u0644 \u0625\u0644\u0649 \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0645\u064f\u062d\u062f\u062b\u0629 \u0628\u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629 \u0627\u0644\u062a\u064a \u0627\u0644\u062a\u0632\u0645\u062a \u0628\u0627\u0644\u0641\u0639\u0644 \u0628\u062a\u0628\u0627\u062f\u0644 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a <\/span><span>(<\/span><span>\u0627\u0644\u062a\u0628\u0627\u062f\u0644 \u0627\u0644\u062a\u0644\u0642\u0627\u0626\u064a \u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/span><span>) <\/span><span>\u0645\u0639 \u0628\u0644\u062f\u0627\u0646 \u0623\u062e\u0631\u0649 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0646\u0642\u0631 \u0639\u0644\u0649 \u0627\u0644\u0631\u0627\u0628\u0637 \u0623\u062f\u0646\u0627\u0647<\/span><span>:<\/span><\/h5>\n<ul style=\"text-align: right;\">\n<li style=\"direction: rtl;\">\n<h5><span> \u00a0 \u00a0 \u00a0 <\/span><a href=\"http:\/\/www.oecd.org\/tax\/automatic-exchange\/crs-implementation-and-assistance\/crs-by-jurisdiction\/#d.en.345489\"><span>http:\/\/www.oecd.org\/tax\/automatic-exchange\/crs-implementation-and-assistance\/crs-by-jurisdiction\/#d.en.345489<\/span><\/a><\/h5>\n<\/li>\n<\/ul>\n<h5 style=\"direction: rtl; text-align: right;\"><span>\u064a\u064f\u0645\u0643\u0646\u0643 \u0627\u0644\u0648\u0635\u0648\u0644 \u0625\u0644\u0649 \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0645\u064f\u062d\u062f\u062b\u0629 \u0628\u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629 \u0627\u0644\u062a\u064a \u0627\u0644\u062a\u0632\u0645\u062a \u0645\u0639\u0647\u0627 \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0628\u0627\u0644\u0641\u0639\u0644 \u0639\u0644\u0649 \u062a\u0628\u0627\u062f\u0644 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0646\u0642\u0631 \u0639\u0644\u0649 \u0627\u0644\u0631\u0627\u0628\u0637 \u0623\u062f\u0646\u0627\u0647<\/span><span>:<\/span><\/h5>\n<ul style=\"text-align: right;\">\n<li style=\"direction: rtl;\">\n<h5><span> \u00a0 \u00a0 \u00a0 <\/span><span><a href=\"https:\/\/www.gov.uk\/hmrc-internal-manuals\/international-exchange-of-information\/ieim402340\" rel=\"nofollow noopener noreferrer\" >https:\/\/www.gov.uk\/hmrc-internal-manuals\/international-exchange-of-information\/ieim402340<\/a><\/span><\/h5>\n<\/li>\n<\/ul>\n<h5 style=\"direction: rtl; text-align: right;\"><span>\u064a\u064f\u0645\u0643\u0646\u0643 \u0627\u0644\u0648\u0635\u0648\u0644 \u0625\u0644\u0649 \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0645\u064f\u062d\u062f\u062b\u0629 \u0628\u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629 \u0627\u0644\u062a\u064a \u0627\u0644\u062a\u0632\u0645\u062a \u0645\u0639\u0647\u0627 \u0642\u0628\u0631\u0635 \u0628\u0627\u0644\u0641\u0639\u0644 \u0639\u0644\u0649 \u062a\u0628\u0627\u062f\u0644 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0646\u0642\u0631 \u0639\u0644\u0649 \u0627\u0644\u0631\u0627\u0628\u0637 \u0623\u062f\u0646\u0627\u0647<\/span><span>:<\/span><\/h5>\n<ul style=\"text-align: right;\">\n<li style=\"direction: rtl;\">\n<h5><span> \u00a0 \u00a0 \u00a0 <\/span><span><a href=\"https:\/\/www.mof.gov.cy\/mof\/TAX\/taxdep.nsf\/All\/4B9DA9990CCDB191C225825800371A69\/$file\/LIST%20OF%20PARTICIPATING%20JURISDICTIONS%202018.pdf?OpenElement\" rel=\"nofollow noopener noreferrer\" >https:\/\/www.mof.gov.cy\/mof\/TAX\/taxdep.nsf\/All\/4B9DA9990CCDB191C225825800371A69\/$file\/LIST%20OF%20PARTICIPATING%20JURISDICTIONS%202018.pdf?OpenElement<\/a><\/span><\/h5>\n<\/li>\n<\/ul>\n<h5 style=\"direction: rtl; text-align: right;\"><b><i>\u0645\u064f\u0644\u0627\u062d\u0638\u0627\u062a<\/i><\/b><b><i>:<\/i><\/b><\/h5>\n<ul>\n<li style=\"direction: rtl; text-align: right;\">\n<h5><span> \u00a0 \u00a0 \u00a0 \u00a0 <\/span><span>\u0648\u0641\u0642\u064b\u0627 \u0644\u0644\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0623\u0633\u062a\u0631\u0627\u0644\u064a\u0629 \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629 \u0628\u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u064f\u0648\u062d\u062f\u0629 \u0644\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0636\u0631\u064a\u0628\u064a <\/span><span>(CRS)<\/span><span>\u060c \u064a\u0646\u0628\u063a\u064a \u0625\u0628\u0644\u0627\u063a \u0645\u0643\u062a\u0628 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0623\u0633\u062a\u0631\u0627\u0644\u064a <\/span><span>(ATO) <\/span><span>\u0628\u0639\u064f\u0645\u0644\u0627\u0621 \u0634\u0631\u0643\u0629 <\/span><span>eToro AUS Capital Pty Ltd<\/span><span>\u060c \u0633\u0648\u0627\u0621 \u0643\u0627\u0646\u0648\u0627 \u0645\u064f\u0642\u064a\u0645\u064a\u0646 \u0636\u0631\u064a\u0628\u064a\u064a\u0646 \u0628\u0645\u0648\u062c\u0628 \u0627\u0644\u0648\u0644\u0627\u064a\u0629 \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629 \u0627\u0644\u0645\u064f\u0634\u0627\u0631\u0643\u0629 \u0641\u064a \u0627\u0644\u062a\u0628\u0627\u062f\u0644 \u0627\u0644\u062a\u0644\u0642\u0627\u0626\u064a \u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0623\u0645 \u0644\u0627<\/span><span>.<\/span><\/h5>\n<\/li>\n<li style=\"direction: rtl; text-align: right;\">\n<h5><span> \u00a0 \u00a0 \u00a0 \u00a0 <\/span><span>\u0644\u0627 \u064a\u062a\u0645 \u0625\u0628\u0644\u0627\u063a \u0633\u0644\u0637\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0642\u0628\u0631\u0635\u064a\u0629 \u0639\u0646 \u0639\u0645\u0644\u0627\u0621 \u0634\u0631\u0643\u0629 <\/span><span>eToro (Europe) Ltd. <\/span><span>\u0627\u0644\u0630\u064a\u0646 \u0644\u064a\u0633\u0648\u0627 \u0645\u0642\u064a\u0645\u064a\u0646 \u0636\u0631\u064a\u0628\u064a\u064a\u0646 \u0641\u064a \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629 \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0629 \u0641\u064a \u0627\u0644\u062a\u0628\u0627\u062f\u0644 \u0627\u0644\u062a\u0644\u0642\u0627\u0626\u064a \u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/span><span>.<\/span><\/h5>\n<\/li>\n<li style=\"direction: rtl; text-align: right;\">\n<h5><span> \u00a0 \u00a0 \u00a0 \u00a0 <\/span><span>\u0644\u0627 \u064a\u062a\u0645 \u0625\u0628\u0644\u0627\u063a \u062f\u0627\u0626\u0631\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u062c\u0645\u0627\u0631\u0643 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0639\u0646 \u0639\u0645\u0644\u0627\u0621 \u0634\u0631\u0643\u0629 <\/span><span>eToro (UK) Ltd. <\/span><span>\u0627\u0644\u0630\u064a\u0646 \u0644\u064a\u0633\u0648\u0627 \u0645\u0642\u064a\u0645\u064a\u0646 \u0636\u0631\u064a\u0628\u064a\u064a\u0646 \u0641\u064a \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629 \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0629 \u0641\u064a \u0627\u0644\u062a\u0628\u0627\u062f\u0644 \u0627\u0644\u062a\u0644\u0642\u0627\u0626\u064a \u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/span><span>.<\/span><\/h5>\n<\/li>\n<li style=\"direction: rtl; text-align: right;\">\n<h5><span> \u00a0 \u00a0 \u00a0 \u00a0 <\/span><span>\u064a\u062d\u0642 \u0644\u0634\u0631\u0643\u0629 <\/span><span>eToro <\/span><span>\u062c\u0645\u0639 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u062d\u0648\u0644 \u062f\u0648\u0644 \u0627\u0644\u0625\u0642\u0627\u0645\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0644\u062c\u0645\u064a\u0639 \u0627\u0644\u0639\u064f\u0645\u0644\u0627\u0621\u060c \u0633\u0648\u0627\u0621 \u0643\u0627\u0646\u0648\u0627 \u0645\u0642\u064a\u0645\u064a\u0646 \u0636\u0631\u064a\u0628\u064a\u064a\u0646 \u0641\u064a \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629 \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0629 \u0641\u064a \u0627\u0644\u062a\u0628\u0627\u062f\u0644 \u0627\u0644\u062a\u0644\u0642\u0627\u0626\u064a \u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0623\u0645 \u0644\u0627\u060c \u0648\u062a\u062e\u0632\u064a\u0646\u0647\u0627<\/span><span>.<\/span><\/h5>\n<\/li>\n<\/ul>\n<\/div><\/div><a  href='javascript:void(0)' class='faq_button ' role='tab' id='faq_button_16' aria-expanded='false' aria-controls='faq_ans_16'><span><\/span><h3 class='faq_tittle'>\u0623\u0646\u0627 \u0623\u0639\u064a\u0634 \u0641\u064a \u0646\u0641\u0633 \u0627\u0644\u0628\u0644\u062f \u0627\u0644\u0630\u064a \u0623\u062f\u0641\u0639 \u0641\u064a\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u0641\u0644\u0645 \u064a\u0646\u0628\u063a\u064a \u0639\u0644\u064a\u0651 \u062a\u0642\u062f\u064a\u0645 \u0647\u0630\u0647 \u0627\u0644\u062a\u0641\u0627\u0635\u064a\u0644\u061f<\/h3><\/a>\n        <div class='faq_div' aria-hidden='true' id='faq_ans_16' aria-describedby='faq_button_16' role='tabpanel'><div class='faq_ans '><p style=\"direction: rtl;\"><span>\u0628\u0645\u0648\u062c\u0628 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u064f\u0648\u062d\u062f\u0629 \u0644\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0636\u0631\u064a\u0628\u064a <\/span><span>(CRS)<\/span><span>\u060c \u0646\u062d\u0646 \u0645\u064f\u0644\u0632\u0645\u0648\u0646 \u0628\u062d\u0643\u0645 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0628\u062a\u062d\u062f\u064a\u062f \u0648\u0636\u0639 \u0627\u0644\u0625\u0642\u0627\u0645\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0644\u062c\u0645\u064a\u0639 \u0639\u0645\u0644\u0627\u0626\u0646\u0627\u060c \u062d\u062a\u0649 \u0644\u0648 \u0643\u0646\u062a \u0645\u0642\u064a\u0645\u064b\u0627 \u0636\u0631\u064a\u0628\u064a\u064b\u0627 \u0641\u064a \u0646\u0641\u0633 \u0627\u0644\u0628\u0644\u062f \u0627\u0644\u0630\u064a \u062a\u0645\u062a\u0644\u0643 \u0641\u064a\u0647\u0627 \u062d\u0633\u0627\u0628\u0643<\/span><span>. <\/span><span>\u0648\u0639\u0644\u0649 \u0627\u0644\u0631\u063a\u0645 \u0645\u0646 \u0630\u0644\u0643\u060c \u0641\u0639\u0627\u062f\u0629\u064b \u0644\u0646 \u064a\u062a\u0645 \u0625\u0628\u0644\u0627\u063a \u0628\u064a\u0627\u0646\u0627\u062a\u0643 \u0625\u0644\u0649 \u0627\u0644\u0633\u0644\u0637\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u062a\u0628\u0627\u062f\u0644 \u0627\u0644\u062a\u0644\u0642\u0627\u0626\u064a \u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/span><span>.<\/span><\/p>\n<\/div><\/div><a  href='javascript:void(0)' class='faq_button ' role='tab' id='faq_button_17' aria-expanded='false' aria-controls='faq_ans_17'><span><\/span><h3 class='faq_tittle'>\u0623\u0646\u0627 \u0623\u0639\u064a\u0634 \u0641\u064a \u0646\u0641\u0633 \u0627\u0644\u0628\u0644\u062f \u0627\u0644\u0630\u064a \u0623\u062f\u0641\u0639 \u0641\u064a\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u0648\u0647\u0648 \u0644\u0627 \u064a\u0646\u062f\u0631\u062c \u0636\u0645\u0646 \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629 \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0629 \u0641\u064a \u0627\u0644\u062a\u0628\u0627\u062f\u0644 \u0627\u0644\u062a\u0644\u0642\u0627\u0626\u064a \u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0641\u0644\u0645 \u064a\u0646\u0628\u063a\u064a \u0639\u0644\u064a\u0651 \u062a\u0642\u062f\u064a\u0645 \u0647\u0630\u0647 \u0627\u0644\u062a\u0641\u0627\u0635\u064a\u0644\u061f<\/h3><\/a>\n        <div class='faq_div' aria-hidden='true' id='faq_ans_17' aria-describedby='faq_button_17' role='tabpanel'><div class='faq_ans '><p style=\"direction: rtl;\">\u25cf \u064a\u062d\u0642 \u0644\u062c\u0645\u064a\u0639 \u0634\u0631\u0643\u0627\u062a \u0645\u062c\u0645\u0648\u0639\u0629 eToro \u062c\u0645\u0639 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0628\u0644\u062f\u0627\u0646 \u0627\u0644\u0625\u0642\u0627\u0645\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0644\u0639\u064f\u0645\u0644\u0627\u0626\u0647\u0627 \u0648\u062a\u062e\u0632\u064a\u0646\u0647\u0627.<\/p>\n<p style=\"direction: rtl;\">\u25cf \u0648\u0641\u0642\u064b\u0627 \u0644\u0644\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629 \u0628\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u064f\u0648\u062d\u062f\u0629 \u0644\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0636\u0631\u064a\u0628\u064a (CRS)\u060c \u064a\u0646\u0628\u063a\u064a \u0625\u0628\u0644\u0627\u063a \u0645\u0643\u062a\u0628 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0623\u0633\u062a\u0631\u0627\u0644\u064a (ATO) \u0628\u0639\u064f\u0645\u0644\u0627\u0621 \u0634\u0631\u0643\u0629 eToro AUS Capital Pty Ltd\u060c \u0633\u0648\u0627\u0621 \u0643\u0627\u0646\u0648\u0627 \u0645\u064f\u0642\u064a\u0645\u064a\u0646 \u0636\u0631\u064a\u0628\u064a\u064a\u0646 \u0628\u0645\u0648\u062c\u0628 \u0627\u0644\u0648\u0644\u0627\u064a\u0629 \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629 \u0627\u0644\u0645\u064f\u0634\u0627\u0631\u0643\u0629 \u0641\u064a \u0627\u0644\u062a\u0628\u0627\u062f\u0644 \u0627\u0644\u062a\u0644\u0642\u0627\u0626\u064a \u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0623\u0645 \u0644\u0627.<\/p>\n<p style=\"direction: rtl;\">\u25cf \u0644\u0646 \u064a\u062a\u0645 \u0625\u0628\u0644\u0627\u063a \u0633\u0644\u0637\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0642\u0628\u0631\u0635\u064a\u0629 \u0623\u0648 \u062f\u0627\u0626\u0631\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u062c\u0645\u0627\u0631\u0643 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0639\u0646 \u0639\u0645\u0644\u0627\u0621 \u0634\u0631\u0643\u0629 eToro (Europe) Ltd. \u0648\u0639\u064f\u0645\u0644\u0627\u0621 \u0634\u0631\u0643\u0629 eToro (UK) Ltd. \u0627\u0644\u0630\u064a\u0646 \u0644\u064a\u0633\u0648\u0627 \u0645\u0642\u064a\u0645\u064a\u0646 \u0636\u0631\u064a\u0628\u064a\u064a\u0646 \u0641\u064a \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629 \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0629 \u0641\u064a \u0627\u0644\u062a\u0628\u0627\u062f\u0644 \u0627\u0644\u062a\u0644\u0642\u0627\u0626\u064a \u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\n<\/div><\/div><a  href='javascript:void(0)' class='faq_button ' role='tab' id='faq_button_18' aria-expanded='false' aria-controls='faq_ans_18'><span><\/span><h3 class='faq_tittle'>\u0625\u0644\u0649 \u0645\u0646 \u062a\u0642\u0648\u0645 eToro \u0628\u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0639\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a\u061f<\/h3><\/a>\n        <div class='faq_div' aria-hidden='true' id='faq_ans_18' aria-describedby='faq_button_18' role='tabpanel'><div class='faq_ans '><ul>\n<li style=\"direction: rtl;  text-align: right;\"><span>\u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0639\u0645\u0644\u0627\u0621 \u0634\u0631\u0643\u0629 <\/span><span>eToro (Europe) Ltd<\/span><span>\u060c \u0633\u064a\u062a\u0645 \u0625\u0628\u0644\u0627\u063a \u0633\u0644\u0637\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0642\u0628\u0631\u0635\u064a\u0629 \u0639\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0630\u0643\u0648\u0631\u0629 \u0623\u0639\u0644\u0627\u0647<\/span><span>.<\/span><\/li>\n<li style=\"direction: rtl;  text-align: right;\"><span>\u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0639\u064f\u0645\u0644\u0627\u0621 \u0634\u0631\u0643\u0629 <\/span><span>eToro (UK) Ltd<\/span><span>\u060c \u0633\u064a\u062a\u0645 \u0625\u0628\u0644\u0627\u063a \u062f\u0627\u0626\u0631\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u062c\u0645\u0627\u0631\u0643 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0639\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0630\u0643\u0648\u0631\u0629 \u0623\u0639\u0644\u0627\u0647<\/span><span>.<\/span><\/li>\n<li style=\"direction: rtl;  text-align: right;\"><span>\u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0639\u064f\u0645\u0644\u0627\u0621 \u0634\u0631\u0643\u0629 <\/span><span>AUS Capital Pty Ltd<\/span><span>\u060c \u0633\u064a\u062a\u0645 \u0625\u0628\u0644\u0627\u063a \u0645\u0643\u062a\u0628 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0623\u0633\u062a\u0631\u0627\u0644\u064a \u0639\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0630\u0643\u0648\u0631\u0629 \u0623\u0639\u0644\u0627\u0647<\/span><span>.<\/span><\/li>\n<\/ul>\n<p style=\"direction: rtl; text-align: right;\"><span>\u0627\u0644\u0642\u0627\u0639\u062f\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u062a\u062a\u0645\u062b\u0644 \u0641\u064a \u0623\u0646 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u062a\u0642\u0648\u0645 \u0628\u0625\u0628\u0644\u0627\u063a \u0633\u0644\u0637\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u062e\u062a\u0635\u0629 \u0628\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629 \u0628\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u064f\u0648\u062d\u062f\u0629 \u0644\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0636\u0631\u064a\u0628\u064a <\/span><span>(CRS)<\/span><span>\u060c \u0627\u0644\u062a\u064a \u0628\u062f\u0648\u0631\u0647\u0627 \u062a\u062a\u0628\u0627\u062f\u0644 \u0647\u0630\u0647 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0645\u0639 \u0627\u0644\u0633\u0644\u0637\u0627\u062a \u0627\u0644\u0645\u062e\u062a\u0635\u0629 \u0628\u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629 \u0627\u0644\u0645\u064f\u0634\u0627\u0631\u0643\u0629 \u0641\u064a \u0627\u0644\u062a\u0628\u0627\u062f\u0644 \u0627\u0644\u062a\u0644\u0642\u0627\u0626\u064a \u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u0627\u0644\u0645\u064f\u0648\u0642\u0651\u0639\u0629 \u0639\u0644\u0649 \u0627\u062a\u0641\u0627\u0642 \u0645\u0639\u0645\u0648\u0644 \u0628\u0647<\/span><span>.<\/span><\/p>\n<\/div><\/div><a  href='javascript:void(0)' class='faq_button ' role='tab' id='faq_button_19' aria-expanded='false' aria-controls='faq_ans_19'><span><\/span><h3 class='faq_tittle'>\u0644\u0645\u0627\u0630\u0627 \u062a\u0642\u0648\u0645 eToro \u0628\u062a\u0632\u0648\u064a\u062f \u0627\u0644\u0633\u0644\u0637\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0628\u0627\u0644\u062a\u0641\u0627\u0635\u064a\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u064a\u061f<\/h3><\/a>\n        <div class='faq_div' aria-hidden='true' id='faq_ans_19' aria-describedby='faq_button_19' role='tabpanel'><div class='faq_ans '><p style=\"direction: rtl;\"><span>\u064a\u0646\u0628\u063a\u064a \u0639\u0644\u0649 \u0634\u0631\u0643\u0629 <\/span><span>eToro <\/span><span>\u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0639\u0646 \u062a\u0641\u0627\u0635\u064a\u0644\u0643 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u0641\u0642\u064b\u0627 \u0644\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0641\u0631\u0636\u0647\u0627 \u0627\u0644\u0628\u0644\u062f\u0627\u0646 \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0629 \u0641\u064a \u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u064f\u0648\u062d\u062f\u0629 \u0644\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0636\u0631\u064a\u0628\u064a <\/span><span>(CRS).<\/span><\/p>\n<\/div><\/div><a  href='javascript:void(0)' class='faq_button ' role='tab' id='faq_button_20' aria-expanded='false' aria-controls='faq_ans_20'><span><\/span><h3 class='faq_tittle'>\u0645\u0627 \u0647\u064a \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0646\u0628\u063a\u064a \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0639\u0646\u0647\u0627 \u0628\u0645\u0648\u062c\u0628 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u064f\u0648\u062d\u062f\u0629 \u0644\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0636\u0631\u064a\u0628\u064a (CRS)\u061f<\/h3><\/a>\n        <div class='faq_div' aria-hidden='true' id='faq_ans_20' aria-describedby='faq_button_20' role='tabpanel'><div class='faq_ans '><p style=\"direction: rtl;\"><span>\u0646\u0642\u0648\u0645 \u0628\u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0639\u0646 \u0643\u0644 \u0645\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0634\u062e\u0635\u064a\u0629 <\/span><span>(<\/span><span>\u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644\u060c \u0627\u0644\u0627\u0633\u0645 \u0648\u0627\u0644\u0639\u0646\u0648\u0627\u0646 \u0648\u0631\u0642\u0645 \u062a\u0639\u0631\u064a\u0641 \u062f\u0627\u0641\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629<\/span><span>)<\/span><span>\u060c \u0648\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 <\/span><span>(<\/span><span>\u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644\u060c \u0631\u0642\u0645 \u0627\u0644\u062d\u0633\u0627\u0628 \u0648\u0631\u0635\u064a\u062f \u0627\u0644\u062d\u0633\u0627\u0628 \u0648\u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629 \u0641\u064a \u0627\u0644\u062d\u0633\u0627\u0628<\/span><span>)<\/span><span>\u060c \u0648\u0641\u0642\u064b\u0627 \u0644\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0628\u0645\u0648\u062c\u0628 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u064f\u0648\u062d\u062f\u0629 \u0644\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0636\u0631\u064a\u0628\u064a <\/span><span>(CRS).<\/span><\/p>\n<\/div><\/div><a  href='javascript:void(0)' class='faq_button ' role='tab' id='faq_button_21' aria-expanded='false' aria-controls='faq_ans_21'><span><\/span><h3 class='faq_tittle'>\u0647\u0644 \u064a\u064f\u0645\u0643\u0646\u0643 \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u062a\u064a \u0623\u0628\u0644\u063a\u062a \u0639\u0646\u0647\u0627 \u0628\u0645\u0648\u062c\u0628 \u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0628\u0645\u0648\u062c\u0628 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u064f\u0648\u062d\u062f\u0629 \u0644\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0636\u0631\u064a\u0628\u064a (CRS) \u062d\u062a\u0649 \u0623\u062a\u0645\u0643\u0646 \u0645\u0646 \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0639\u0646\u0647\u0627 \u0641\u064a \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u062e\u0627\u0635 \u0628\u064a\u061f<\/h3><\/a>\n        <div class='faq_div' aria-hidden='true' id='faq_ans_21' aria-describedby='faq_button_21' role='tabpanel'><div class='faq_ans '><p style=\"direction: rtl;\"><span>\u064a\u064f\u0631\u062c\u0649 \u0645\u0644\u0627\u062d\u0638\u0629 \u0623\u0646\u0647 \u0648\u0641\u0642\u064b\u0627 \u0644\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u064f\u0648\u062d\u062f\u0629 \u0644\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0636\u0631\u064a\u0628\u064a <\/span><span>(CRS)<\/span><span>\u060c \u0646\u0642\u0648\u0645 \u0628\u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0639\u0646 \u0646\u0641\u0633 \u0627\u0644\u0623\u0631\u0642\u0627\u0645 \u0627\u0644\u0645\u062a\u0641\u0642 \u0639\u0644\u064a\u0647\u0627 \u0639\u0644\u0649 \u0646\u062d\u0648 \u0645\u064f\u0634\u062a\u0631\u0643 \u0644\u062c\u0645\u064a\u0639 \u0627\u0644\u0639\u0645\u0644\u0627\u0621 \u0627\u0644\u0645\u0642\u064a\u0645\u064a\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u064a\u0646 \u0641\u064a \u0623\u0643\u062b\u0631 \u0645\u0646 <\/span><span>100 <\/span><span>\u0648\u0644\u0627\u064a\u0629 \u0642\u0636\u0627\u0626\u064a\u0629 \u0645\u062e\u062a\u0644\u0641\u0629 \u0645\u0634\u0627\u0631\u0643\u0629 \u0641\u064a \u0627\u0644\u062a\u0628\u0627\u062f\u0644 \u0627\u0644\u062a\u0644\u0642\u0627\u0626\u064a \u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/span><span>. <\/span><span>\u0648\u0644\u064a\u0633\u062a \u0628\u0627\u0644\u0636\u0631\u0648\u0631\u0629 \u0623\u0646 \u062a\u0643\u0648\u0646 \u0647\u0630\u0647 \u0647\u064a \u0627\u0644\u0623\u0631\u0642\u0627\u0645 \u0627\u0644\u062a\u064a \u064a\u062c\u0628 \u0623\u0646 \u062a\u062e\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0628\u0645\u0648\u062c\u0628 \u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629<\/span><span>.<\/span><\/p>\n<p style=\"direction: rtl;\"><span>\u00a0<\/span><span>\u0639\u0644\u0649 \u0648\u062c\u0647 \u0627\u0644\u062a\u062d\u062f\u064a\u062f\u060c \u0648\u0641\u0642\u064b\u0627 \u0644\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u064f\u0648\u062d\u062f\u0629 \u0644\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0636\u0631\u064a\u0628\u064a <\/span><span>(CRS)<\/span><span>\u060c \u0644\u0627 \u064a\u0646\u0628\u063a\u064a \u0639\u0644\u064a\u0646\u0627 \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0633\u0648\u0649 \u0639\u0646 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u062d\u0642\u0642\u0629 \u0627\u0644\u062a\u064a \u062a\u0645 \u0625\u0636\u0627\u0641\u062a\u0647\u0627 \u0625\u0644\u0649 \u062d\u0633\u0627\u0628\u0643 \u062e\u0644\u0627\u0644 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0645\u0634\u0645\u0648\u0644\u0629 \u0628\u0627\u0644\u062a\u0642\u0631\u064a\u0631 <\/span><span>(<\/span><span>\u0628\u062d\u064a\u062b \u062a\u0643\u0648\u0646 \u0627\u0644\u0635\u0641\u0642\u0627\u062a \u0642\u062f \u0623\u064f\u063a\u0644\u0642\u062a \u0645\u064f\u062d\u0642\u0642\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d<\/span><span>). <\/span><span>\u064a\u0639\u0646\u064a \u0630\u0644\u0643 \u0623\u0646\u0647 \u0644\u0627 \u064a\u064f\u0633\u0645\u062d \u0644\u0646\u0627 \u0628\u062e\u0635\u0645 \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0639\u0627\u0626\u062f\u0627\u062a \u0627\u0644\u0645\u062e\u0635\u0648\u0645\u0629 <\/span><span>(<\/span><span>\u0628\u062d\u064a\u062b \u062a\u0643\u0648\u0646 \u0627\u0644\u0635\u0641\u0642\u0627\u062a \u0642\u062f \u0623\u064f\u063a\u0644\u0642\u062a \u0645\u064f\u062a\u0643\u0628\u062f\u0629\u064b \u0644\u0644\u062e\u0633\u0627\u0626\u0631<\/span><span>).<\/span><\/p>\n<p style=\"direction: rtl;\"><span>\u064a\u064f\u0631\u062c\u0649 \u0645\u064f\u0644\u0627\u062d\u0638\u0629 \u0623\u0646 \u0646\u0633\u0628\u0629 <\/span><span>&#8220;<\/span><span>\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0635\u0641\u0642\u0629 \u0623\u0648 \u062e\u0633\u0627\u0626\u0631\u0647\u0627 <\/span><span>(<\/span><span>\u0644\u0644\u0635\u0641\u0642\u0627\u062a \u0627\u0644\u0645\u064f\u063a\u0644\u0642\u0629 \u0641\u0642\u0637<\/span><span>) <\/span><span>\u0627\u0644\u0638\u0627\u0647\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0635\u0641\u062d\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 \u0645\u0646 \u0628\u064a\u0627\u0646 \u062d\u0633\u0627\u0628 <\/span><span>eToro <\/span><span>\u062a\u064f\u0648\u0636\u062d \u0635\u0627\u0641\u064a \u0627\u0644\u0635\u0641\u0642\u0629 \u0644\u0644\u0639\u0627\u0645\u060c \u0623\u064a \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0639\u0627\u0626\u062f\u0627\u062a \u0627\u0644\u0645\u064f\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0627\u0644\u062d\u0633\u0627\u0628 \u0648\u0627\u0644\u0645\u062e\u0635\u0648\u0645\u0629 \u0645\u0646\u0647 \u0639\u0644\u0649 \u062d\u062f \u0633\u0648\u0627\u0621<\/span><span>.<\/span><\/p>\n<p style=\"direction: rtl;\"><span>\u0641\u064a \u0635\u0641\u062d\u0629 <\/span><span>&#8220;<\/span><span>\u0627\u0644\u0635\u0641\u0642\u0627\u062a \u0627\u0644\u0645\u064f\u063a\u0644\u0642\u0629<\/span><span>&#8221; <\/span><span>\u0645\u0646 \u0628\u064a\u0627\u0646 \u062d\u0633\u0627\u0628 <\/span><span>eToro <\/span><span>\u0627\u0644\u062e\u0627\u0635 \u0628\u0643\u060c \u064a\u064f\u0645\u0643\u0646\u0643 \u0627\u0644\u0639\u062b\u0648\u0631 \u0639\u0644\u0649 \u062a\u062d\u0644\u064a\u0644 \u062a\u0641\u0635\u064a\u0644\u064a \u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0639\u0627\u0626\u062f\u0627\u062a \u0627\u0644\u0645\u064f\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0627\u0644\u062d\u0633\u0627\u0628 \u0648\u0627\u0644\u0645\u062e\u0635\u0648\u0645\u0629 \u0645\u0646\u0647<\/span><span>.<\/span><\/p>\n<\/div><\/div><a  href='javascript:void(0)' class='faq_button ' role='tab' id='faq_button_22' aria-expanded='false' aria-controls='faq_ans_22'><span><\/span><h3 class='faq_tittle'>\u0647\u0644 \u064a\u064f\u0645\u0643\u0646\u0643 \u0623\u0646 \u062a\u062e\u0628\u0631\u0646\u064a \u0628\u0645\u0627 \u0623\u062d\u062a\u0627\u062c \u0625\u0644\u0649 \u062a\u0633\u062c\u064a\u0644\u0647 \u0641\u064a \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u062e\u0627\u0635 \u0628\u064a \u0645\u0646 \u0646\u0634\u0627\u0637 eToro\u061f<\/h3><\/a>\n        <div class='faq_div' aria-hidden='true' id='faq_ans_22' aria-describedby='faq_button_22' role='tabpanel'><div class='faq_ans '><p style=\"direction: rtl;\"><span>\u0644\u0627 \u064a\u064f\u0645\u0643\u0646\u0646\u0627 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0645\u0634\u0648\u0631\u0629 \u0628\u0634\u0623\u0646 \u0645\u0627 \u064a\u062c\u0628 \u0639\u0644\u064a\u0643 \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0639\u0646\u0647 \u0641\u064a \u0625\u0642\u0631\u0627\u0631\u0643 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0628\u0645\u0648\u062c\u0628 \u0642\u0648\u0627\u0646\u064a\u0646 \u0648\u0644\u0648\u0627\u0626\u062d \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u062d\u0644\u064a\u0629<\/span><span>. <\/span><span>\u064a\u0644\u062a\u0632\u0645 \u0643\u0644 \u0639\u0645\u064a\u0644 \u0628\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0633\u0644\u0637\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0647\u0627 \u0628\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u0641\u0642\u064b\u0627 \u0644\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u062d\u0644\u064a\u0629<\/span><span>.<\/span><\/p>\n<p style=\"direction: rtl;\"><span>\u064a\u064f\u0631\u062c\u0649 \u0645\u0644\u0627\u062d\u0638\u0629 \u0623\u0646 \u0643\u0634\u0641 \u062d\u0633\u0627\u0628 <\/span><span>eToro <\/span><span>\u0644\u064a\u0633 \u0628\u064a\u0627\u0646 \u0636\u0631\u064a\u0628\u064a<\/span><span>. <\/span><span>\u0648\u0639\u0644\u0649 \u0627\u0644\u0631\u063a\u0645 \u0645\u0646 \u0630\u0644\u0643\u060c \u064a\u062c\u0648\u0632 \u0644\u0643 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0645\u0646 \u0628\u064a\u0627\u0646 \u062d\u0633\u0627\u0628\u0643 \u0644\u062d\u0633\u0627\u0628 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0630\u064a \u0642\u062f \u062a\u062d\u062a\u0627\u062c \u0625\u0644\u0649 \u062a\u0636\u0645\u064a\u0646\u0647 \u0641\u064a \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u062e\u0627\u0635 \u0628\u0643<\/span><span>.<\/span><\/p>\n<\/div><\/div><a  href='javascript:void(0)' class='faq_button ' role='tab' id='faq_button_23' aria-expanded='false' aria-controls='faq_ans_23'><span><\/span><h3 class='faq_tittle'>\u0643\u0645 \u0645\u0631\u0629 \u0633\u064a\u062a\u0645 \u0625\u0631\u0633\u0627\u0644 \u0647\u0630\u0647 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0641\u064a \u0627\u0644\u0633\u0646\u0629\u061f<\/h3><\/a>\n        <div class='faq_div' aria-hidden='true' id='faq_ans_23' aria-describedby='faq_button_23' role='tabpanel'><div class='faq_ans '><p style=\"direction: rtl;\"><span>\u0645\u0631\u0629 \u0648\u0627\u062d\u062f\u0629 \u0641\u064a \u0627\u0644\u0639\u0627\u0645\u060c \u0648\u0641\u0642\u0627 \u0644\u062c\u062f\u0648\u0644 \u0627\u0644\u0633\u0644\u0637\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629<\/span><span>.<\/span><\/p>\n<p>&nbsp;<\/p>\n<\/div><\/div><a  href='javascript:void(0)' class='faq_button ' role='tab' id='faq_button_24' aria-expanded='false' aria-controls='faq_ans_24'><span><\/span><h3 class='faq_tittle'>\u0645\u0627\u0630\u0627 \u0623\u0641\u0639\u0644 \u0625\u0630\u0627 \u0644\u0645 \u0623\u0643\u0646 \u0623\u0631\u064a\u062f \u0623\u0646 \u062a\u0631\u0633\u0644 eToro \u0645\u0639\u0644\u0648\u0645\u0627\u062a\u064a \u0627\u0644\u062e\u0627\u0635\u0629 \u0625\u0644\u0649 \u0647\u0630\u0647 \u0627\u0644\u0633\u0644\u0637\u0627\u062a\u061f<\/h3><\/a>\n        <div class='faq_div' aria-hidden='true' id='faq_ans_24' aria-describedby='faq_button_24' role='tabpanel'><div class='faq_ans '><p style=\"direction: rtl;\"><span>\u062a\u0628\u0627\u062f\u0644 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0647\u0648 \u0627\u0644\u062a\u0632\u0627\u0645\u0646\u0627 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u060c \u062a\u0645\u0627\u0645\u064b\u0627 \u0645\u062b\u0644\u0645\u0627 \u0623\u0646\u0647 \u0627\u0644\u062a\u0632\u0627\u0645 \u0639\u0644\u0649 \u0623\u064a \u0645\u0624\u0633\u0633\u0629 \u0645\u0627\u0644\u064a\u0629 \u0623\u062e\u0631\u0649 \u062a\u0642\u0639 \u0641\u064a \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629 \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0629 \u0641\u064a \u0627\u0644\u062a\u0628\u0627\u062f\u0644 \u0627\u0644\u062a\u0644\u0642\u0627\u0626\u064a \u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/span><span>. <\/span><span>\u0625\u0630\u0627 \u0644\u0645 \u064a\u064f\u0634\u0627\u0631\u0643 \u0628\u0644\u062f \u0625\u0642\u0627\u0645\u062a\u0643 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0641\u064a \u0627\u062a\u0641\u0627\u0642 \u062a\u0628\u0627\u062f\u0644 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a\u060c \u0641\u0644\u0646 \u062a\u062a\u0645 \u0645\u0634\u0627\u0631\u0643\u0629 \u0628\u064a\u0627\u0646\u0627\u062a\u0643\u060c \u0625\u0644\u0627 \u0625\u0630\u0627 \u0643\u0646\u062a \u0639\u0645\u064a\u0644\u0627\u064b \u0644\u0634\u0631\u0643\u0629 <\/span><span>eToro AUS Capital Pty Ltd<\/span><span>\u060c \u0648\u0647\u064a \u0634\u0631\u0643\u0629 \u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u062a\u0646\u0638\u064a\u0645 \u0641\u064a \u0623\u0633\u062a\u0631\u0627\u0644\u064a\u0627\u060c \u062d\u064a\u062b \u062a\u064f\u0637\u0627\u0644\u0628 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 <\/span><span>(<\/span><span>\u0645\u062b\u0644 \u0634\u0631\u0643\u0629 <\/span><span>eToro AUS Capital Pty Ltd) <\/span><span>\u0628\u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0639\u0646 \u062c\u0645\u064a\u0639 \u0639\u0645\u0644\u0627\u0626\u0647\u0627\u060c \u0628\u063a\u0636 \u0627\u0644\u0646\u0638\u0631 \u0639\u0646 \u0628\u0644\u062f \u0627\u0644\u0625\u0642\u0627\u0645\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629<\/span><span>.<\/span><\/p>\n<\/div><\/div><a  href='javascript:void(0)' class='faq_button ' role='tab' id='faq_button_25' aria-expanded='false' aria-controls='faq_ans_25'><span><\/span><h3 class='faq_tittle'>\u0644\u0645 \u0623\u064f\u0648\u0642\u0651\u0639 \u0639\u0644\u0649 \u0647\u0630\u0627. \u0623\u0644\u064a\u0633 \u0630\u0644\u0643 \u062e\u0631\u0642\u064b\u0627 \u0644\u0642\u0627\u0646\u0648\u0646 \u062d\u0645\u0627\u064a\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0623\u0648\u0631\u0648\u0628\u064a\/\u0627\u0644\u062e\u0635\u0648\u0635\u064a\u0629\u061f \u0647\u0644 \u062a\u064f\u062d\u0641\u0638 \u0645\u0639\u0644\u0648\u0645\u0627\u062a\u064a \u0641\u064a \u0623\u0645\u0627\u0646\u061f<\/h3><\/a>\n        <div class='faq_div' aria-hidden='true' id='faq_ans_25' aria-describedby='faq_button_25' role='tabpanel'><div class='faq_ans '><p style=\"direction: rtl;\"><span>\u062a\u0645 \u062a\u0637\u0648\u064a\u0631 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0633\u062a\u062c\u0627\u0628\u0629\u064b \u0644\u0637\u0644\u0628 \u0645\u062c\u0645\u0648\u0639\u0629 \u0627\u0644\u0639\u0634\u0631\u064a\u0646 \u0648\u0627\u0639\u062a\u0645\u062f\u0647 \u0645\u062c\u0644\u0633 \u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0648\u0627\u0644\u062a\u0646\u0645\u064a\u0629<\/span><span>. <\/span><span>\u064a\u062e\u0636\u0639 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0644\u0643\u0644 \u0648\u0644\u0627\u064a\u0629 \u0642\u0636\u0627\u0626\u064a\u0629 \u0645\u0634\u0627\u0631\u0643\u0629 \u0648\u0644\u0627 \u064a\u0646\u062a\u0647\u0643 \u0633\u064a\u0627\u0633\u0627\u062a \u0642\u0627\u0646\u0648\u0646 \u062d\u0645\u0627\u064a\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0623\u0648\u0631\u0648\u0628\u064a<\/span><span>.<\/span><\/p>\n<p style=\"direction: rtl;\"><span>\u062a\u062d\u062a\u0631\u0645 <\/span><span>eToro <\/span><span>\u062e\u0635\u0648\u0635\u064a\u0629 \u0628\u064a\u0627\u0646\u0627\u062a\u0643<\/span><span>. <\/span><span>\u0641\u0646\u062d\u0646 \u0644\u0627 \u0646\u064f\u0641\u0635\u062d \u0633\u0648\u0649 \u0639\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0643 \u0625\u0644\u0649 \u0627\u0644\u0633\u0644\u0637\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0645\u064f\u062e\u062a\u0635\u0629 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0630\u0644\u0643 \u0645\u0637\u0644\u0648\u0628\u064b\u0627 \u0645\u0646\u0627 \u0628\u0645\u0648\u062c\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646<\/span><span>.<\/span><\/p>\n<p style=\"direction: rtl;\"><span>\u062a\u062a\u0645 \u062d\u0645\u0627\u064a\u0629 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0639\u0645\u064a\u0644 \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u062f\u0627\u0628\u064a\u0631 \u0623\u0645\u0646\u064a\u0629 \u0635\u0627\u0631\u0645\u0629 \u064a\u062e\u0636\u0639 \u0644\u0647\u0627 \u062c\u0645\u064a\u0639 \u0623\u0639\u0636\u0627\u0621 \u0645\u062c\u0645\u0648\u0639\u0629 <\/span><span>eToro <\/span><span>\u0648\u0645\u0648\u0638\u0641\u064a\u0647\u0645 \u0648\u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629<\/span><span>.<\/span><\/p>\n<\/div><\/div><a  href='javascript:void(0)' class='faq_button ' role='tab' id='faq_button_26' aria-expanded='false' aria-controls='faq_ans_26'><span><\/span><h3 class='faq_tittle'>\u0647\u0644 \u062a\u062a\u0628\u0639 \u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u064f\u0648\u062d\u062f\u0629 \u0644\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0636\u0631\u064a\u0628\u064a (CRS)\u061f<\/h3><\/a>\n        <div class='faq_div' aria-hidden='true' id='faq_ans_26' aria-describedby='faq_button_26' role='tabpanel'><div class='faq_ans '><p style=\"direction: rtl;\"><span>\u062a\u062e\u0636\u0639 \u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u062f\u0648\u0644 \u0627\u0644\u0645\u064f\u0634\u0627\u0631\u0643\u0629\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u0628\u0646\u0648\u0643 \u0648\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u0648\u0634\u0631\u0643\u0627\u062a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0635\u0648\u0644\u060c \u0644\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u064f\u0648\u062d\u062f\u0629 \u0644\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0636\u0631\u064a\u0628\u064a <\/span><span>(CRS) <\/span><span>\u0648\u064a\u062a\u0639\u064a\u0646 \u0639\u0644\u064a\u0647\u0627 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0647\u0627<\/span><span>.<\/span><\/p>\n<\/div><\/div><\/div><script type=\"application\/ld+json\">\n      {\n      \"@context\": \"https:\/\/schema.org\",\n      \"@type\": \"FAQPage\",\n      \"mainEntity\": [{\"@type\":\"Question\",\"name\":\"\\u0645\\u0627 \\u0647\\u064a \\u0623\\u0646\\u0638\\u0645\\u0629 \\u0627\\u0644\\u062a\\u0628\\u0627\\u062f\\u0644 \\u0627\\u0644\\u062a\\u0644\\u0642\\u0627\\u0626\\u064a \\u0644\\u0644\\u0645\\u0639\\u0644\\u0648\\u0645\\u0627\\u062a \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a\\u0629 \\u0627\\u0644\\u062a\\u064a \\u062a\\u062e\\u0636\\u0639 \\u0644\\u0647\\u0627 eToro\\u061f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p style=\\\"direction: rtl;\\\"><span>\\u062a\\u0641\\u0631\\u0636 \\u0627\\u0644\\u062d\\u0643\\u0648\\u0645\\u0627\\u062a \\u0641\\u064a \\u062c\\u0645\\u064a\\u0639 \\u0623\\u0646\\u062d\\u0627\\u0621 \\u0627\\u0644\\u0639\\u0627\\u0644\\u0645 \\u0645\\u062a\\u0637\\u0644\\u0628\\u0627\\u062a \\u062c\\u062f\\u064a\\u062f\\u0629 \\u0644\\u062c\\u0645\\u0639 \\u0627\\u0644\\u0645\\u0639\\u0644\\u0648\\u0645\\u0627\\u062a \\u0648\\u0625\\u0639\\u062f\\u0627\\u062f \\u0627\\u0644\\u062a\\u0642\\u0627\\u0631\\u064a\\u0631 \\u0644\\u0644\\u0645\\u0624\\u0633\\u0633\\u0627\\u062a \\u0627\\u0644\\u0645\\u0627\\u0644\\u064a\\u0629 \\u0644\\u0644\\u0645\\u0633\\u0627\\u0639\\u062f\\u0629 \\u0641\\u064a \\u0645\\u0643\\u0627\\u0641\\u062d\\u0629 \\u0627\\u0644\\u062a\\u0647\\u0631\\u0628 \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a \\u0648\\u062d\\u0645\\u0627\\u064a\\u0629 \\u0633\\u0644\\u0627\\u0645\\u0629 \\u0627\\u0644\\u0646\\u0638\\u0645 \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a\\u0629<\\\/span><span>.<\\\/span><\\\/p>\\n<p style=\\\"direction: rtl;\\\"><span>\\u062a\\u0644\\u062a\\u0632\\u0645 <\\\/span><span>eToro <\\\/span><span>\\u0628\\u062c\\u0645\\u064a\\u0639 \\u0627\\u0644\\u0645\\u062a\\u0637\\u0644\\u0628\\u0627\\u062a \\u0627\\u0644\\u0642\\u0627\\u0646\\u0648\\u0646\\u064a\\u0629 \\u0648\\u0627\\u0644\\u062a\\u0646\\u0638\\u064a\\u0645\\u064a\\u0629 \\u0627\\u0644\\u0645\\u0639\\u0645\\u0648\\u0644 \\u0628\\u0647\\u0627<\\\/span><span>. <\\\/span><span>\\u0645\\u0646 \\u0628\\u064a\\u0646 \\u0627\\u0644\\u0623\\u0646\\u0638\\u0645\\u0629 \\u0627\\u0644\\u0623\\u062e\\u0631\\u0649\\u060c \\u062a\\u062e\\u0636\\u0639 <\\\/span><span>eToro <\\\/span><span>\\u0644\\u0642\\u0627\\u0646\\u0648\\u0646 \\u0627\\u0644\\u0627\\u0645\\u062a\\u062b\\u0627\\u0644 \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a \\u0627\\u0644\\u0623\\u0645\\u0631\\u064a\\u0643\\u064a \\u0644\\u0644\\u062d\\u0633\\u0627\\u0628\\u0627\\u062a \\u0627\\u0644\\u0623\\u062c\\u0646\\u0628\\u064a\\u0629 <\\\/span><span>(FATCA) <\\\/span><span>\\u0648\\u0627\\u0644\\u0645\\u0639\\u0627\\u064a\\u064a\\u0631 \\u0627\\u0644\\u0645\\u0648\\u062d\\u062f\\u0629 \\u0644\\u0644\\u0625\\u0628\\u0644\\u0627\\u063a \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a <\\\/span><span>(CRS).<\\\/span><\\\/p>\\n<p style=\\\"direction: rtl;\\\"><span>\\u0646\\u0638\\u0631\\u064b\\u0627 \\u0644\\u0623\\u0646 \\u0631\\u0636\\u0627 \\u0639\\u0645\\u0644\\u0627\\u0626\\u0646\\u0627 \\u0647\\u0648 \\u0623\\u0647\\u0645 \\u0623\\u0648\\u0644\\u0648\\u064a\\u0627\\u062a\\u0646\\u0627\\u060c \\u0641\\u0625\\u0646\\u0646\\u0627 \\u0646\\u0648\\u062f \\u0623\\u0646 \\u0646\\u0633\\u0627\\u0639\\u062f\\u0643 \\u0639\\u0644\\u0649 \\u0641\\u0647\\u0645 \\u0645\\u0627 \\u062a\\u0639\\u0646\\u064a\\u0647 \\u0643\\u0644 \\u0645\\u0646 \\u0627\\u0644\\u0644\\u0648\\u0627\\u0626\\u062d \\u0627\\u0644\\u0645\\u0630\\u0643\\u0648\\u0631\\u0629 \\u0623\\u0639\\u0644\\u0627\\u0647<\\\/span><span>.<\\\/span><\\\/p>\\n\"}},{\"@type\":\"Question\",\"name\":\"\\u0645\\u0627 \\u0647\\u0648 \\u0642\\u0627\\u0646\\u0648\\u0646 \\u0627\\u0644\\u0627\\u0645\\u062a\\u062b\\u0627\\u0644 \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a \\u0627\\u0644\\u0623\\u0645\\u0631\\u064a\\u0643\\u064a \\u0644\\u0644\\u062d\\u0633\\u0627\\u0628\\u0627\\u062a \\u0627\\u0644\\u0623\\u062c\\u0646\\u0628\\u064a\\u0629 (\\u0641\\u0627\\u062a\\u0643\\u0627)\\u061f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p style=\\\"direction: rtl;\\\"><span>\\u0637\\u064f\\u0631\\u062d \\u0642\\u0627\\u0646\\u0648\\u0646 \\u0627\\u0644\\u0627\\u0645\\u062a\\u062b\\u0627\\u0644 \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a \\u0627\\u0644\\u0623\\u0645\\u0631\\u064a\\u0643\\u064a \\u0644\\u0644\\u062d\\u0633\\u0627\\u0628\\u0627\\u062a \\u0627\\u0644\\u0623\\u062c\\u0646\\u0628\\u064a\\u0629 <\\\/span><span>(<\\\/span><span>\\u0627\\u0644\\u0645\\u064f\\u0634\\u0627\\u0631 \\u0625\\u0644\\u064a\\u0647 \\u0647\\u0646\\u0627 \\u0648\\u0641\\u064a\\u0645\\u0627 \\u064a\\u0644\\u064a \\u0628\\u0627\\u0633\\u0645<\\\/span><span>: <\\\/span><span>\\u0641\\u0627\\u062a\\u0643\\u0627<\\\/span><span>) <\\\/span><span>\\u0645\\u0646 \\u0642\\u0628\\u0644 \\u0648\\u0632\\u0627\\u0631\\u0629 \\u0627\\u0644\\u062e\\u0632\\u0627\\u0646\\u0629 \\u0627\\u0644\\u0623\\u0645\\u0631\\u064a\\u0643\\u064a\\u0629 \\u0648\\u062f\\u0627\\u0626\\u0631\\u0629 \\u0627\\u0644\\u0625\\u064a\\u0631\\u0627\\u062f\\u0627\\u062a \\u0627\\u0644\\u062f\\u0627\\u062e\\u0644\\u064a\\u0629 \\u0627\\u0644\\u0623\\u0645\\u0631\\u064a\\u0643\\u064a\\u0629 <\\\/span><span>(IRS). <\\\/span><span>\\u064a\\u062a\\u0645\\u062b\\u0644 \\u0627\\u0644\\u0647\\u062f\\u0641 \\u0627\\u0644\\u0631\\u0626\\u064a\\u0633\\u064a \\u0645\\u0646 \\u0642\\u0627\\u0646\\u0648\\u0646 \\u0627\\u0644\\u0627\\u0645\\u062a\\u062b\\u0627\\u0644 \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a \\u0627\\u0644\\u0641\\u0627\\u062a\\u0643\\u0627 \\u0641\\u064a \\u062a\\u0634\\u062c\\u064a\\u0639 \\u0627\\u0644\\u0627\\u0644\\u062a\\u0632\\u0627\\u0645 \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a \\u0639\\u0646 \\u0637\\u0631\\u064a\\u0642 \\u0645\\u0646\\u0639 <\\\/span><span>&#8220;<\\\/span><span>\\u0627\\u0644\\u0623\\u0634\\u062e\\u0627\\u0635 \\u0627\\u0644\\u0623\\u0645\\u0631\\u064a\\u0643\\u064a\\u064a\\u0646<\\\/span><span>&#8221; <\\\/span><span>\\u0645\\u0646 \\u0627\\u0633\\u062a\\u062e\\u062f\\u0627\\u0645 \\u0627\\u0644\\u0628\\u0646\\u0648\\u0643 \\u0648\\u0627\\u0644\\u0645\\u0624\\u0633\\u0633\\u0627\\u062a \\u0627\\u0644\\u0645\\u0627\\u0644\\u064a\\u0629 \\u0627\\u0644\\u0623\\u062e\\u0631\\u0649 \\u0644\\u062a\\u062c\\u0646\\u0628 \\u0641\\u0631\\u0636 \\u0627\\u0644\\u0636\\u0631\\u0627\\u0626\\u0628 \\u0627\\u0644\\u0623\\u0645\\u0631\\u064a\\u0643\\u064a\\u0629 \\u0639\\u0644\\u0649 \\u062f\\u062e\\u0644\\u0647\\u0645 \\u0648\\u0623\\u0635\\u0648\\u0644\\u0647\\u0645<\\\/span><span>.<\\\/span><\\\/p>\\n<p style=\\\"direction: rtl;\\\"><span>\\u0648\\u0639\\u0644\\u064a\\u0647\\u060c \\u0648\\u0642\\u0651\\u0639\\u062a \\u0627\\u0644\\u0639\\u062f\\u064a\\u062f \\u0645\\u0646 \\u0627\\u0644\\u062f\\u0648\\u0644 \\u0648\\u0627\\u0644\\u0623\\u0642\\u0627\\u0644\\u064a\\u0645 \\u0641\\u064a \\u062c\\u0645\\u064a\\u0639 \\u0623\\u0646\\u062d\\u0627\\u0621 \\u0627\\u0644\\u0639\\u0627\\u0644\\u0645 \\u0639\\u0644\\u0649 \\u0627\\u0644\\u0627\\u062a\\u0641\\u0627\\u0642\\u064a\\u0627\\u062a \\u0627\\u0644\\u062f\\u0648\\u0644\\u064a\\u0629 \\u0628\\u064a\\u0646 \\u0627\\u0644\\u062d\\u0643\\u0648\\u0645\\u0627\\u062a <\\\/span><span>(IGAs) <\\\/span><span>\\u0645\\u0639 \\u062d\\u0643\\u0648\\u0645\\u0629 \\u0627\\u0644\\u0648\\u0644\\u0627\\u064a\\u0627\\u062a \\u0627\\u0644\\u0645\\u062a\\u062d\\u062f\\u0629 \\u0644\\u0644\\u0627\\u0645\\u062a\\u062b\\u0627\\u0644 \\u0644\\u0642\\u0627\\u0646\\u0648\\u0646 \\u0627\\u0644\\u0627\\u0645\\u062a\\u062b\\u0627\\u0644 \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a \\u0627\\u0644\\u0623\\u0645\\u0631\\u064a\\u0643\\u064a \\u0644\\u0644\\u062d\\u0633\\u0627\\u0628\\u0627\\u062a \\u0627\\u0644\\u0623\\u062c\\u0646\\u0628\\u064a\\u0629 <\\\/span><span>(<\\\/span><span>\\u0627\\u0644\\u0641\\u0627\\u062a\\u0643\\u0627<\\\/span><span>). <\\\/span><span>\\u062a\\u0646\\u0635 \\u0647\\u0630\\u0647 \\u0627\\u0644\\u0627\\u062a\\u0641\\u0627\\u0642\\u064a\\u0627\\u062a \\u0627\\u0644\\u062f\\u0648\\u0644\\u064a\\u0629 \\u0628\\u064a\\u0646 \\u0627\\u0644\\u062d\\u0643\\u0648\\u0645\\u0627\\u062a \\u0639\\u0644\\u0649 \\u062f\\u0645\\u062c \\u062a\\u0634\\u0631\\u064a\\u0639\\u0627\\u062a \\u0642\\u0627\\u0646\\u0648\\u0646 \\u0641\\u0627\\u062a\\u0643\\u0627 \\u0641\\u064a \\u0627\\u0644\\u0642\\u0648\\u0627\\u0646\\u064a\\u0646 \\u0627\\u0644\\u0645\\u062d\\u0644\\u064a\\u0629<\\\/span><span>.<\\\/span><\\\/p>\\n<p style=\\\"direction: rtl;\\\"><span>\\u0644\\u0644\\u062d\\u0635\\u0648\\u0644 \\u0639\\u0644\\u0649 \\u0642\\u0627\\u0626\\u0645\\u0629 \\u0645\\u062d\\u062f\\u062b\\u0629 \\u0645\\u0646 \\u0627\\u0644\\u0627\\u062a\\u0641\\u0627\\u0642\\u064a\\u0627\\u062a \\u0627\\u0644\\u062f\\u0648\\u0644\\u064a\\u0629 \\u0628\\u064a\\u0646 \\u0627\\u0644\\u062d\\u0643\\u0648\\u0645\\u0627\\u062a<\\\/span><a href=\\\"https:\\\/\\\/www.treasury.gov\\\/resource-center\\\/tax-policy\\\/treaties\\\/pages\\\/fatca.aspx\\\"> <span>\\u0627\\u0646\\u0642\\u0631 \\u0647\\u0646\\u0627<\\\/span><\\\/a><span>.<\\\/span><\\\/p>\\n\"}},{\"@type\":\"Question\",\"name\":\" \\u0643\\u064a\\u0641 \\u064a\\u0624\\u062b\\u0631 \\u0642\\u0627\\u0646\\u0648\\u0646 \\u0627\\u0644\\u0627\\u0645\\u062a\\u062b\\u0627\\u0644 \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a \\u0627\\u0644\\u0623\\u0645\\u0631\\u064a\\u0643\\u064a \\u0644\\u0644\\u062d\\u0633\\u0627\\u0628\\u0627\\u062a \\u0627\\u0644\\u0623\\u062c\\u0646\\u0628\\u064a\\u0629 \\u0639\\u0644\\u0649 \\u0634\\u0631\\u0643\\u0629 eToro\\u061f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p style=\\\"direction: rtl;\\\"><span>\\u064a\\u0646\\u0628\\u063a\\u064a \\u0639\\u0644\\u0649 \\u0634\\u0631\\u0643\\u0629 <\\\/span><span>eToro <\\\/span><span>\\u0627\\u0644\\u0625\\u0628\\u0644\\u0627\\u063a \\u0639\\u0646 \\u0645\\u0639\\u0644\\u0648\\u0645\\u0627\\u062a \\u062d\\u0648\\u0644 \\u0627\\u0644\\u062d\\u0633\\u0627\\u0628\\u0627\\u062a \\u0627\\u0644\\u0645\\u0627\\u0644\\u064a\\u0629 \\u0627\\u0644\\u062a\\u064a \\u064a\\u0645\\u062a\\u0644\\u0643\\u0647\\u0627 \\u0623\\u0634\\u062e\\u0627\\u0635 \\u0623\\u0645\\u0631\\u064a\\u0643\\u064a\\u064a\\u0646 \\u0628\\u0635\\u0648\\u0631\\u0629 \\u0645\\u0628\\u0627\\u0634\\u0631\\u0629 \\u0623\\u0648 \\u063a\\u064a\\u0631 \\u0645\\u0628\\u0627\\u0634\\u0631\\u0629\\u060c \\u0648\\u064a\\u0643\\u0648\\u0646 \\u0630\\u0644\\u0643 \\u0645\\u0631\\u0629 \\u0648\\u0627\\u062d\\u062f\\u0629 \\u0641\\u064a \\u0627\\u0644\\u0639\\u0627\\u0645<\\\/span><span>.<\\\/span><\\\/p>\\n<p style=\\\"direction: rtl;\\\"><span>\\u00a0<\\\/span><span>\\u0644\\u0630\\u0644\\u0643\\u060c \\u0625\\u0630\\u0627 \\u0643\\u0627\\u0646 \\u0644\\u062f\\u064a\\u0646\\u0627 \\u0633\\u0628\\u0628 \\u0644\\u0644\\u0627\\u0639\\u062a\\u0642\\u0627\\u062f \\u0628\\u0623\\u0646\\u0643 \\u0634\\u062e\\u0635 \\u0623\\u0645\\u0631\\u064a\\u0643\\u064a \\u0644\\u0623\\u063a\\u0631\\u0627\\u0636 \\u0642\\u0627\\u0646\\u0648\\u0646 \\u0627\\u0644\\u0627\\u0645\\u062a\\u062b\\u0627\\u0644 \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a \\u0627\\u0644\\u0623\\u0645\\u0631\\u064a\\u0643\\u064a \\u0644\\u0644\\u062d\\u0633\\u0627\\u0628\\u0627\\u062a \\u0627\\u0644\\u0623\\u062c\\u0646\\u0628\\u064a\\u0629\\u060c \\u0641\\u0642\\u062f \\u0646\\u062a\\u0635\\u0644 \\u0628\\u0643 \\u0644\\u0637\\u0644\\u0628 \\u0627\\u0644\\u0645\\u0632\\u064a\\u062f \\u0645\\u0646 \\u0627\\u0644\\u0645\\u0639\\u0644\\u0648\\u0645\\u0627\\u062a \\u0648\\u0627\\u0644\\u0645\\u064f\\u0633\\u062a\\u0646\\u062f\\u0627\\u062a<\\\/span><span>.<\\\/span><\\\/p>\\n<p style=\\\"direction: rtl;\\\"><span>\\u00a0<\\\/span><span>\\u0648\\u0645\\u0646 \\u0627\\u0644\\u0645\\u064f\\u0647\\u0645 \\u0623\\u064a\\u0636\\u064b\\u0627 \\u0627\\u0644\\u062a\\u0623\\u0643\\u064a\\u062f \\u0639\\u0644\\u0649 \\u0623\\u0646 \\u0627\\u0644\\u0627\\u0645\\u062a\\u062b\\u0627\\u0644 \\u0644\\u0642\\u0627\\u0646\\u0648\\u0646 \\u0641\\u0627\\u062a\\u0643\\u0627 \\u0647\\u0648 \\u0623\\u0645\\u0631 \\u0645\\u064f\\u0633\\u062a\\u0645\\u0631<\\\/span><span>.\\u00a0 <\\\/span><span>\\u0625\\u0630\\u0627 \\u062a\\u063a\\u064a\\u0631\\u062a \\u0645\\u0639\\u0644\\u0648\\u0645\\u0627\\u062a \\u062d\\u0633\\u0627\\u0628\\u0643\\u060c \\u0641\\u0642\\u062f \\u064a\\u064f\\u0637\\u0644\\u0628 \\u0645\\u0646\\u0627 \\u0627\\u0644\\u0627\\u062a\\u0635\\u0627\\u0644 \\u0628\\u0643 \\u0644\\u0644\\u062d\\u0635\\u0648\\u0644 \\u0639\\u0644\\u0649 \\u0645\\u0639\\u0644\\u0648\\u0645\\u0627\\u062a \\u0623\\u0648 \\u0645\\u0633\\u062a\\u0646\\u062f\\u0627\\u062a \\u0625\\u0636\\u0627\\u0641\\u064a\\u0629 \\u062d\\u062a\\u0649 \\u0646\\u062a\\u0645\\u0643\\u0646 \\u0645\\u0646 \\u062a\\u062d\\u062f\\u064a\\u062b \\u062a\\u0635\\u0646\\u064a\\u0641 \\u062d\\u0633\\u0627\\u0628\\u0643 \\u0628\\u0645\\u0648\\u062c\\u0628 \\u0642\\u0627\\u0646\\u0648\\u0646 \\u0641\\u0627\\u062a\\u0643\\u0627<\\\/span><span>. <\\\/span><span>\\u0628\\u0627\\u0644\\u0625\\u0636\\u0627\\u0641\\u0629 \\u0625\\u0644\\u0649 \\u0630\\u0644\\u0643\\u060c \\u0625\\u0630\\u0627 \\u0643\\u0627\\u0646 \\u0647\\u0646\\u0627\\u0643 \\u062a\\u063a\\u064a\\u064a\\u0631 \\u0641\\u064a \\u0638\\u0631\\u0648\\u0641\\u0643 \\u064a\\u0624\\u062b\\u0631 \\u0639\\u0644\\u0649 \\u062d\\u0627\\u0644\\u0629 \\u0642\\u0627\\u0646\\u0648\\u0646 \\u0641\\u0627\\u062a\\u0643\\u0627 \\u0627\\u0644\\u062e\\u0627\\u0635\\u0629 \\u0628\\u0643\\u060c \\u064a\\u062c\\u0628 \\u0639\\u0644\\u064a\\u0643 \\u0625\\u062e\\u0637\\u0627\\u0631\\u0646\\u0627 \\u0639\\u0646 \\u0637\\u0631\\u064a\\u0642 \\u062a\\u0642\\u062f\\u064a\\u0645 \\u0637\\u0644\\u0628 \\u0644\\u0644\\u0645\\u064f\\u0633\\u0627\\u0639\\u062f\\u0629 \\u0644\\u0645\\u0631\\u0643\\u0632 \\u062e\\u062f\\u0645\\u0629 \\u0639\\u0645\\u0644\\u0627\\u0621 <\\\/span><span>eToro <\\\/span><span>\\u062e\\u0644\\u0627\\u0644 <\\\/span><span>30 <\\\/span><span>\\u064a\\u0648\\u0645\\u064b\\u0627 \\u0645\\u0646 \\u0627\\u0644\\u062a\\u063a\\u064a\\u064a\\u0631<\\\/span><span>.<\\\/span><\\\/p>\\n<p style=\\\"direction: rtl;\\\"><span>\\u00a0<\\\/span><span>\\u0642\\u062f \\u062a\\u062d\\u062a\\u0627\\u062c <\\\/span><span>eToro <\\\/span><span>\\u0623\\u064a\\u0636\\u064b\\u0627 \\u0625\\u0644\\u0649 \\u0627\\u0644\\u0625\\u0628\\u0644\\u0627\\u063a \\u0639\\u0646 \\u0645\\u0639\\u0644\\u0648\\u0645\\u0627\\u062a \\u062d\\u0648\\u0644 \\u0627\\u0644\\u0639\\u0645\\u0644\\u0627\\u0621 \\u0627\\u0644\\u0630\\u064a\\u0646 \\u0644\\u0627 \\u064a\\u0642\\u062f\\u0645\\u0648\\u0646 \\u0627\\u0644\\u0645\\u0633\\u062a\\u0646\\u062f\\u0627\\u062a \\u0627\\u0644\\u0645\\u0637\\u0644\\u0648\\u0628\\u0629 \\u0625\\u0644\\u064a\\u0646\\u0627<\\\/span><span>.<\\\/span><\\\/p>\\n<p style=\\\"direction: rtl;\\\"><span>\\u00a0<\\\/span><span>\\u0641\\u064a \\u0638\\u0631\\u0648\\u0641 \\u0645\\u064f\\u062d\\u062f\\u062f\\u0629 \\u0648\\u0641\\u064a \\u062d\\u0627\\u0644\\u0629 \\u0639\\u062f\\u0645 \\u0642\\u062f\\u0631\\u0629 \\u0627\\u0644\\u0639\\u064f\\u0645\\u0644\\u0627\\u0621 \\u0639\\u0644\\u0649 \\u062a\\u0642\\u062f\\u064a\\u0645 \\u0627\\u0644\\u0645\\u0633\\u062a\\u0646\\u062f\\u0627\\u062a \\u0627\\u0644\\u0645\\u0646\\u0627\\u0633\\u0628\\u0629 \\u0623\\u0648 \\u0639\\u0646\\u062f \\u0627\\u0644\\u0642\\u064a\\u0627\\u0645 \\u0628\\u0623\\u0639\\u0645\\u0627\\u0644 \\u062a\\u062c\\u0627\\u0631\\u064a\\u0629 \\u0645\\u0639 \\u0643\\u064a\\u0627\\u0646\\u0627\\u062a \\u063a\\u064a\\u0631 \\u0645\\u062a\\u0648\\u0627\\u0641\\u0642\\u0629\\u060c \\u0642\\u062f \\u064a\\u064f\\u0637\\u0644\\u0628 \\u0645\\u0646\\u0627 \\u0641\\u0631\\u0636 \\u0636\\u0631\\u064a\\u0628\\u0629 \\u0645\\u064f\\u0642\\u062a\\u0637\\u0639\\u0629 \\u0628\\u0646\\u0633\\u0628\\u0629 <\\\/span><span>24% <\\\/span><span>\\u0641\\u064a \\u0627\\u0644\\u0648\\u0644\\u0627\\u064a\\u0627\\u062a \\u0627\\u0644\\u0645\\u062a\\u062d\\u062f\\u0629 \\u0627\\u0644\\u0623\\u0645\\u0631\\u064a\\u0643\\u064a\\u0629 \\u0639\\u0644\\u0649 \\u0623\\u0646\\u0648\\u0627\\u0639 \\u0645\\u064f\\u062d\\u062f\\u062f\\u0629 \\u0645\\u0646 \\u0627\\u0644\\u062f\\u062e\\u0644 \\u0628\\u0627\\u0644\\u0648\\u0644\\u0627\\u064a\\u0627\\u062a \\u0627\\u0644\\u0645\\u062a\\u062d\\u062f\\u0629 \\u0627\\u0644\\u0645\\u062f\\u0641\\u0648\\u0639\\u0629 \\u0644\\u0647\\u0624\\u0644\\u0627\\u0621 \\u0627\\u0644\\u0639\\u0645\\u0644\\u0627\\u0621 <\\\/span><span>(&#8220;<\\\/span><span>\\u0627\\u0642\\u062a\\u0637\\u0627\\u0639 \\u0636\\u0631\\u064a\\u0628\\u064a \\u0627\\u062d\\u062a\\u064a\\u0627\\u0637\\u064a<\\\/span><span>&#8220;).<\\\/span><\\\/p>\\n<p style=\\\"direction: rtl;\\\"><span>\\u00a0<\\\/span><span>\\u0639\\u0644\\u0627\\u0648\\u0629 \\u0639\\u0644\\u0649 \\u0630\\u0644\\u0643\\u060c \\u0641\\u064a \\u062d\\u0627\\u0644\\u0629 \\u0639\\u062f\\u0645 \\u062a\\u0642\\u062f\\u064a\\u0645 \\u0627\\u0644\\u0645\\u064f\\u0633\\u062a\\u0646\\u062f\\u0627\\u062a \\u0627\\u0644\\u0645\\u0646\\u0627\\u0633\\u0628\\u0629 \\u062e\\u0644\\u0627\\u0644 \\u0627\\u0644\\u0625\\u0637\\u0627\\u0631 \\u0627\\u0644\\u0632\\u0645\\u0646\\u064a \\u0627\\u0644\\u0630\\u064a \\u062a\\u064f\\u062d\\u062f\\u062f\\u0647 <\\\/span><span>eToro<\\\/span><span>\\u060c \\u0641\\u0625\\u0646 \\u0630\\u0644\\u0643 \\u0642\\u062f \\u064a\\u0624\\u062f\\u064a \\u0625\\u0644\\u0649 \\u062a\\u0642\\u064a\\u064a\\u062f \\u062d\\u0633\\u0627\\u0628\\u0643 \\u0623\\u0648 \\u0625\\u063a\\u0644\\u0627\\u0642\\u0647<\\\/span><span>.<\\\/span><\\\/p>\\n\"}},{\"@type\":\"Question\",\"name\":\"\\u0645\\u0646 \\u0647\\u0648 \\u0627\\u0644\\u0634\\u062e\\u0635 \\u0627\\u0644\\u0630\\u064a \\u064a\\u064f\\u0635\\u0646\\u0641 \\u0628\\u0623\\u0646\\u0647 \\\"\\u0634\\u062e\\u0635 \\u0623\\u0645\\u0631\\u064a\\u0643\\u064a\\\" \\u0644\\u0623\\u063a\\u0631\\u0627\\u0636 \\u0627\\u0644\\u0636\\u0631\\u0627\\u0626\\u0628 \\u0627\\u0644\\u0623\\u0645\\u0631\\u064a\\u0643\\u064a\\u0629\\u061f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p style=\\\"direction: rtl; text-align: right;\\\"><span>\\u064a\\u0639\\u0646\\u064a \\u0645\\u0635\\u0637\\u0644\\u062d <\\\/span><span>&#8220;<\\\/span><span>\\u0634\\u062e\\u0635 \\u0623\\u0645\\u0631\\u064a\\u0643\\u064a<\\\/span><span>&#8221; (<\\\/span><span>\\u0639\\u0644\\u0649 \\u0633\\u0628\\u064a\\u0644 \\u0627\\u0644\\u0645\\u062b\\u0627\\u0644 \\u0648\\u0644\\u064a\\u0633 \\u0627\\u0644\\u062d\\u0635\\u0631<\\\/span><span>) <\\\/span><span>\\u0645\\u0627 \\u064a\\u0644\\u064a<\\\/span><span>:<\\\/span><\\\/p>\\n<ul style=\\\"text-align: right;\\\">\\n<li style=\\\"direction: rtl;\\\"><span> \\u00a0 \\u00a0 \\u00a0 \\u00a0 <\\\/span><span>\\u0645\\u0648\\u0627\\u0637\\u0646 \\u0645\\u0646 \\u0627\\u0644\\u0648\\u0644\\u0627\\u064a\\u0627\\u062a \\u0627\\u0644\\u0645\\u062a\\u062d\\u062f\\u0629 \\u0627\\u0644\\u0623\\u0645\\u0631\\u064a\\u0643\\u064a\\u0629\\u060c \\u0628\\u0645\\u0627 \\u0641\\u064a \\u0630\\u0644\\u0643 \\u0627\\u0644\\u0641\\u0631\\u062f \\u0627\\u0644\\u0645\\u0648\\u0644\\u0648\\u062f \\u0641\\u064a \\u0627\\u0644\\u0648\\u0644\\u0627\\u064a\\u0627\\u062a \\u0627\\u0644\\u0645\\u062a\\u062d\\u062f\\u0629 \\u0627\\u0644\\u0623\\u0645\\u0631\\u064a\\u0643\\u064a\\u0629\\u060c \\u0628\\u063a\\u0636 \\u0627\\u0644\\u0646\\u0638\\u0631 \\u0639\\u0646 \\u0645\\u0643\\u0627\\u0646 \\u0625\\u0642\\u0627\\u0645\\u0629 \\u0627\\u0644\\u0634\\u062e\\u0635<\\\/span><\\\/li>\\n<li style=\\\"direction: rtl;\\\"><span> \\u00a0 \\u00a0 \\u00a0 \\u00a0 <\\\/span><span>\\u0645\\u0648\\u0627\\u0637\\u0646 \\u062d\\u0627\\u0635\\u0644 \\u0639\\u0644\\u0649 \\u062c\\u0646\\u0633\\u064a\\u0629 \\u0645\\u064f\\u0632\\u062f\\u0648\\u062c\\u0629\\u060c \\u062d\\u064a\\u062b \\u062a\\u0643\\u0648\\u0646 \\u0625\\u062d\\u062f\\u0649 \\u0627\\u0644\\u062c\\u0646\\u0633\\u064a\\u0627\\u062a \\u0627\\u0644\\u062c\\u0646\\u0633\\u064a\\u0629 \\u0627\\u0644\\u0623\\u0645\\u0631\\u064a\\u0643\\u064a\\u0629\\u060c \\u0628\\u063a\\u0636 \\u0627\\u0644\\u0646\\u0638\\u0631 \\u0639\\u0646 \\u0645\\u062d\\u0644 \\u0625\\u0642\\u0627\\u0645\\u0629 \\u0627\\u0644\\u0634\\u062e\\u0635<\\\/span><\\\/li>\\n<li style=\\\"direction: rtl;\\\"><span> \\u00a0 \\u00a0 \\u00a0 \\u00a0 <\\\/span><span>\\u0634\\u062e\\u0635 \\u062d\\u0627\\u0645\\u0644 \\u0628\\u0637\\u0627\\u0642\\u0629 \\u0625\\u0642\\u0627\\u0645\\u0629 \\u062f\\u0627\\u0626\\u0645\\u0629 <\\\/span><span>(<\\\/span><span>\\u0627\\u0644\\u0628\\u0637\\u0627\\u0642\\u0629 \\u0627\\u0644\\u062e\\u0636\\u0631\\u0627\\u0621<\\\/span><span>) <\\\/span><span>\\u0641\\u064a \\u0627\\u0644\\u0648\\u0644\\u0627\\u064a\\u0627\\u062a \\u0627\\u0644\\u0645\\u062a\\u062d\\u062f\\u0629 \\u0627\\u0644\\u0623\\u0645\\u0631\\u064a\\u0643\\u064a\\u0629\\u060c \\u0628\\u063a\\u0636 \\u0627\\u0644\\u0646\\u0638\\u0631 \\u0639\\u0646 \\u0645\\u0643\\u0627\\u0646 \\u0625\\u0642\\u0627\\u0645\\u0629 \\u0627\\u0644\\u0634\\u062e\\u0635 <\\\/span><span>(<\\\/span><span>\\u0627\\u0644\\u0630\\u064a \\u0644\\u0645 \\u064a\\u062a\\u062e\\u0644 \\u0639\\u0646 \\u062d\\u0627\\u0644\\u0629 \\u0627\\u0644\\u0625\\u0642\\u0627\\u0645\\u0629 \\u0648\\u0641\\u0642\\u064b\\u0627 \\u0644\\u0644\\u0628\\u0637\\u0627\\u0642\\u0629 \\u0627\\u0644\\u062e\\u0636\\u0631\\u0627\\u0621<\\\/span><span>)<\\\/span><\\\/li>\\n<li style=\\\"direction: rtl;\\\"><span> \\u00a0 \\u00a0 \\u00a0 \\u00a0 <\\\/span><span>\\u0627\\u0644\\u0634\\u062e\\u0635 \\u0627\\u0644\\u0630\\u064a \\u064a\\u0643\\u0648\\u0646 \\u0645\\u064f\\u0624\\u0647\\u0644\\u0627\\u064b \\u0644\\u0644\\u0625\\u0642\\u0627\\u0645\\u0629 \\u0641\\u064a \\u0627\\u0644\\u0648\\u0644\\u0627\\u064a\\u0627\\u062a \\u0627\\u0644\\u0645\\u062a\\u062d\\u062f\\u0629 \\u0627\\u0644\\u0623\\u0645\\u0631\\u064a\\u0643\\u064a\\u0629 \\u0644\\u0623\\u063a\\u0631\\u0627\\u0636 \\u0627\\u0644\\u0636\\u0631\\u0627\\u0626\\u0628 \\u0627\\u0644\\u0623\\u0645\\u0631\\u064a\\u0643\\u064a\\u0629 \\u0644\\u0623\\u0646\\u0647 \\u0627\\u062c\\u062a\\u0627\\u0632 \\u0627\\u062e\\u062a\\u0628\\u0627\\u0631 \\u0627\\u0644\\u062a\\u0648\\u0627\\u062c\\u062f \\u0627\\u0644\\u0631\\u0626\\u064a\\u0633\\u064a \\u0643\\u0645\\u0627 \\u0647\\u0648 \\u0645\\u062d\\u062f\\u062f \\u0641\\u064a \\u0642\\u0627\\u0646\\u0648\\u0646 \\u0627\\u0644\\u0625\\u064a\\u0631\\u0627\\u062f\\u0627\\u062a \\u0627\\u0644\\u062f\\u0627\\u062e\\u0644\\u064a\\u0629 \\u0627\\u0644\\u0623\\u0645\\u0631\\u064a\\u0643\\u064a\\u0629<\\\/span><\\\/li>\\n<li style=\\\"direction: rtl;\\\"><span> \\u00a0 \\u00a0 \\u00a0 \\u00a0 <\\\/span><span>\\u0627\\u0644\\u0634\\u0631\\u0643\\u0627\\u062a \\u0627\\u0644\\u0623\\u0645\\u0631\\u064a\\u0643\\u064a\\u0629 \\u0648\\u0627\\u0644\\u0634\\u0631\\u0627\\u0643\\u0627\\u062a \\u0627\\u0644\\u0623\\u0645\\u0631\\u064a\\u0643\\u064a\\u0629 \\u0648\\u0627\\u0644\\u0639\\u0642\\u0627\\u0631\\u0627\\u062a \\u0627\\u0644\\u0623\\u0645\\u0631\\u064a\\u0643\\u064a\\u0629 \\u0648\\u0627\\u062a\\u062d\\u0627\\u062f\\u0627\\u062a \\u0627\\u0644\\u0634\\u0631\\u0643\\u0627\\u062a \\u0627\\u0644\\u0623\\u0645\\u0631\\u064a\\u0643\\u064a\\u0629<\\\/span><\\\/li>\\n<\\\/ul>\\n<p style=\\\"direction: rtl; text-align: right;\\\"><span>\\u0625\\u0630\\u0627 \\u0644\\u0645 \\u062a\\u0643\\u0646 \\u0639\\u0644\\u0649 \\u064a\\u0642\\u064a\\u0646 \\u062a\\u0627\\u0645 \\u0645\\u0645\\u0627 \\u0625\\u0630\\u0627 \\u0643\\u0646\\u062a \\u062a\\u0641\\u064a \\u0628\\u062a\\u0639\\u0631\\u064a\\u0641 \\u0627\\u0644\\u0634\\u062e\\u0635 \\u0627\\u0644\\u0623\\u0645\\u0631\\u064a\\u0643\\u064a\\u060c \\u0641\\u064a\\u0646\\u0628\\u063a\\u064a \\u0639\\u0644\\u064a\\u0643 \\u0637\\u0644\\u0628 \\u0645\\u0634\\u0648\\u0631\\u0629 \\u0636\\u0631\\u064a\\u0628\\u064a\\u0629 \\u0645\\u0633\\u062a\\u0642\\u0644\\u0629 \\u0623\\u0648 \\u0627\\u0644\\u0631\\u062c\\u0648\\u0639 \\u0625\\u0644\\u0649<\\\/span><a href=\\\"https:\\\/\\\/www.irs.gov\\\/individuals\\\/international-taxpayers\\\/classification-of-taxpayers-for-us-tax-purposes\\\"> <span>\\u0627\\u0644\\u0645\\u0648\\u0642\\u0639 \\u0627\\u0644\\u0625\\u0644\\u0643\\u062a\\u0631\\u0648\\u0646\\u064a \\u0644\\u062f\\u0627\\u0626\\u0631\\u0629 \\u0627\\u0644\\u0625\\u064a\\u0631\\u0627\\u062f\\u0627\\u062a \\u0627\\u0644\\u062f\\u0627\\u062e\\u0644\\u064a\\u0629 \\u0627\\u0644\\u0623\\u0645\\u0631\\u064a\\u0643\\u064a\\u0629<\\\/span><\\\/a><span> \\u0644\\u0644\\u062d\\u0635\\u0648\\u0644 \\u0639\\u0644\\u0649 \\u0627\\u0644\\u0645\\u0632\\u064a\\u062f \\u0645\\u0646 \\u0627\\u0644\\u0645\\u0639\\u0644\\u0648\\u0645\\u0627\\u062a<\\\/span><span>.<\\\/span><\\\/p>\\n\"}},{\"@type\":\"Question\",\"name\":\"\\u0647\\u0644 \\u062a\\u062e\\u0636\\u0639 \\u062c\\u0645\\u064a\\u0639 \\u0627\\u0644\\u0645\\u0624\\u0633\\u0633\\u0627\\u062a \\u0627\\u0644\\u0645\\u0627\\u0644\\u064a\\u0629 \\u0644\\u0642\\u0648\\u0627\\u0639\\u062f \\u0642\\u0627\\u0646\\u0648\\u0646 \\u0641\\u0627\\u062a\\u0643\\u0627\\u061f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p style=\\\"direction: rtl;\\\"><span>\\u062a\\u062e\\u0636\\u0639 \\u062c\\u0645\\u064a\\u0639 \\u0627\\u0644\\u0645\\u0624\\u0633\\u0633\\u0627\\u062a \\u0627\\u0644\\u0645\\u0627\\u0644\\u064a\\u0629 \\u0641\\u064a \\u0627\\u0644\\u062f\\u0648\\u0644 \\u0627\\u0644\\u0645\\u064f\\u0648\\u0642\\u0639\\u0629 \\u0639\\u0644\\u0649 \\u0627\\u0644\\u0627\\u062a\\u0641\\u0627\\u0642\\u064a\\u0629 \\u0627\\u0644\\u062f\\u0648\\u0644\\u064a\\u0629 \\u0628\\u064a\\u0646 \\u0627\\u0644\\u062d\\u0643\\u0648\\u0645\\u0627\\u062a <\\\/span><span>(IGA)<\\\/span><span>\\u060c \\u0628\\u0645\\u0627 \\u0641\\u064a \\u0630\\u0644\\u0643 \\u0627\\u0644\\u0628\\u0646\\u0648\\u0643 \\u0648\\u0634\\u0631\\u0643\\u0627\\u062a \\u0627\\u0644\\u062a\\u0623\\u0645\\u064a\\u0646 \\u0648\\u0634\\u0631\\u0643\\u0627\\u062a \\u0625\\u062f\\u0627\\u0631\\u0629 \\u0627\\u0644\\u0623\\u0635\\u0648\\u0644\\u060c \\u0644\\u0642\\u0627\\u0646\\u0648\\u0646 \\u0641\\u0627\\u062a\\u0643\\u0627 \\u0648\\u064a\\u062a\\u0639\\u064a\\u0646 \\u0639\\u0644\\u064a\\u0647\\u0627 \\u0627\\u0644\\u0627\\u0644\\u062a\\u0632\\u0627\\u0645 \\u0628\\u0647<\\\/span><span>.<\\\/span><\\\/p>\\n<p style=\\\"direction: rtl;\\\"><span>\\u062a\\u0644\\u062a\\u0632\\u0645 <\\\/span><span>eToro <\\\/span><span>\\u0628\\u0627\\u0644\\u0627\\u0645\\u062a\\u062b\\u0627\\u0644 \\u0627\\u0644\\u062a\\u0627\\u0645 \\u0644\\u0642\\u0627\\u0646\\u0648\\u0646 \\u0641\\u0627\\u062a\\u0643\\u0627 \\u0641\\u064a \\u062c\\u0645\\u064a\\u0639 \\u0627\\u0644\\u0628\\u0644\\u062f\\u0627\\u0646 \\u0648\\u0627\\u0644\\u0623\\u0642\\u0627\\u0644\\u064a\\u0645 \\u0627\\u0644\\u062a\\u064a \\u062a\\u0639\\u0645\\u0644 \\u0641\\u064a\\u0647\\u0627<\\\/span><span>.<\\\/span><\\\/p>\\n\"}},{\"@type\":\"Question\",\"name\":\"\\u0645\\u0627 \\u0647\\u064a \\u0627\\u0644\\u0645\\u0639\\u0644\\u0648\\u0645\\u0627\\u062a \\u0627\\u0644\\u062a\\u064a \\u064a\\u0646\\u0628\\u063a\\u064a \\u0627\\u0644\\u0625\\u0628\\u0644\\u0627\\u063a \\u0639\\u0646\\u0647\\u0627 \\u0628\\u0645\\u0648\\u062c\\u0628 \\u0642\\u0627\\u0646\\u0648\\u0646 \\u0641\\u0627\\u062a\\u0643\\u0627\\u061f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p style=\\\"direction: rtl;\\\"><span>\\u0646\\u0642\\u0648\\u0645 \\u0628\\u0627\\u0644\\u0625\\u0628\\u0644\\u0627\\u063a \\u0639\\u0646 \\u0643\\u0644 \\u0645\\u0646 \\u0627\\u0644\\u0645\\u0639\\u0644\\u0648\\u0645\\u0627\\u062a \\u0627\\u0644\\u0634\\u062e\\u0635\\u064a\\u0629 <\\\/span><span>(<\\\/span><span>\\u0639\\u0644\\u0649 \\u0633\\u0628\\u064a\\u0644 \\u0627\\u0644\\u0645\\u062b\\u0627\\u0644\\u060c \\u0627\\u0644\\u0627\\u0633\\u0645 \\u0648\\u0627\\u0644\\u0639\\u0646\\u0648\\u0627\\u0646 \\u0648\\u0631\\u0642\\u0645 \\u062a\\u0639\\u0631\\u064a\\u0641 \\u062f\\u0627\\u0641\\u0639 \\u0627\\u0644\\u0636\\u0631\\u0627\\u0626\\u0628 \\u0627\\u0644\\u0623\\u0645\\u0631\\u064a\\u0643\\u064a\\u0629<\\\/span><span>)<\\\/span><span>\\u060c \\u0648\\u0627\\u0644\\u0645\\u0639\\u0644\\u0648\\u0645\\u0627\\u062a \\u0627\\u0644\\u0645\\u0627\\u0644\\u064a\\u0629 <\\\/span><span>(<\\\/span><span>\\u0639\\u0644\\u0649 \\u0633\\u0628\\u064a\\u0644 \\u0627\\u0644\\u0645\\u062b\\u0627\\u0644\\u060c \\u0631\\u0642\\u0645 \\u0627\\u0644\\u062d\\u0633\\u0627\\u0628 \\u0648\\u0631\\u0635\\u064a\\u062f \\u0627\\u0644\\u062d\\u0633\\u0627\\u0628 \\u0648\\u0627\\u0644\\u0645\\u0628\\u0627\\u0644\\u063a \\u0627\\u0644\\u0645\\u062f\\u0641\\u0648\\u0639\\u0629 \\u0641\\u064a \\u0627\\u0644\\u062d\\u0633\\u0627\\u0628<\\\/span><span>)<\\\/span><span>\\u060c \\u0648\\u0641\\u0642\\u064b\\u0627 \\u0644\\u0642\\u0648\\u0627\\u0639\\u062f \\u0627\\u0644\\u0625\\u0628\\u0644\\u0627\\u063a \\u0628\\u0645\\u0648\\u062c\\u0628 \\u0642\\u0627\\u0646\\u0648\\u0646 \\u0641\\u0627\\u062a\\u0643\\u0627<\\\/span><span>.<\\\/span><\\\/p>\\n\"}},{\"@type\":\"Question\",\"name\":\"\\u0645\\u0627\\u0630\\u0627 \\u064a\\u062d\\u062f\\u062b \\u0625\\u0630\\u0627 \\u0643\\u0627\\u0646 \\u0647\\u0646\\u0627\\u0643 \\u062d\\u0633\\u0627\\u0628 \\u0645\\u0634\\u062a\\u0631\\u0643 \\u064a\\u0645\\u0644\\u0643\\u0647 \\u0634\\u062e\\u0635 \\u0623\\u0645\\u0631\\u064a\\u0643\\u064a \\u0648\\u0634\\u062e\\u0635 \\u063a\\u064a\\u0631 \\u0623\\u0645\\u0631\\u064a\\u0643\\u064a\\u061f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p style=\\\"direction: rtl;\\\"><span>\\u064a\\u062a\\u0645 \\u0627\\u0644\\u062a\\u0639\\u0627\\u0645\\u0644 \\u0645\\u0639 \\u0627\\u0644\\u062d\\u0633\\u0627\\u0628 \\u0627\\u0644\\u0645\\u0634\\u062a\\u0631\\u0643 \\u0627\\u0644\\u0630\\u064a \\u064a\\u064f\\u0639\\u062a\\u0628\\u0631 \\u0623\\u062d\\u062f \\u0623\\u0637\\u0631\\u0627\\u0641\\u0647 \\u0634\\u062e\\u0635\\u064b\\u0627 \\u0623\\u0645\\u0631\\u064a\\u0643\\u064a\\u064b\\u0627 \\u0639\\u0644\\u0649 \\u0623\\u0646\\u0647 \\u062d\\u0633\\u0627\\u0628 \\u0623\\u0645\\u0631\\u064a\\u0643\\u064a\\u060c \\u0648\\u0628\\u0627\\u0644\\u062a\\u0627\\u0644\\u064a \\u064a\\u062e\\u0636\\u0639 \\u0627\\u0644\\u062d\\u0633\\u0627\\u0628 \\u0628\\u0627\\u0644\\u0643\\u0627\\u0645\\u0644 \\u0644\\u062a\\u0634\\u0631\\u064a\\u0639\\u0627\\u062a \\u0642\\u0627\\u0646\\u0648\\u0646 \\u0641\\u0627\\u062a\\u0643\\u0627<\\\/span><span>.<\\\/span><\\\/p>\\n\"}},{\"@type\":\"Question\",\"name\":\"\\u0645\\u0627 \\u0647\\u064a \\u0627\\u0644\\u0645\\u0639\\u0644\\u0648\\u0645\\u0627\\u062a \\u0627\\u0644\\u062a\\u064a \\u064a\\u064f\\u0637\\u0644\\u0628 \\u0645\\u0646 \\u0627\\u0644\\u0639\\u0645\\u0644\\u0627\\u0621 \\u062a\\u0642\\u062f\\u064a\\u0645\\u0647\\u0627 \\u0648\\u0627\\u0644\\u062a\\u062d\\u0642\\u0642 \\u0645\\u0646\\u0647\\u0627\\u061f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p style=\\\"direction: rtl;\\\"><span>\\u0648\\u0641\\u0642\\u064b\\u0627 \\u0644\\u0646\\u0648\\u0639 \\u062d\\u0633\\u0627\\u0628\\u0643\\u060c \\u0642\\u062f \\u064a\\u064f\\u0637\\u0644\\u0628 \\u0645\\u0646\\u0643 \\u062a\\u0632\\u0648\\u064a\\u062f\\u0646\\u0627 \\u0628\\u0628\\u0639\\u0636 \\u0627\\u0644\\u0634\\u0647\\u0627\\u062f\\u0627\\u062a \\u0630\\u0627\\u062a \\u0627\\u0644\\u0635\\u0644\\u0629 \\u0628\\u0642\\u0627\\u0646\\u0648\\u0646 \\u0641\\u0627\\u062a\\u0643\\u0627 \\u0639\\u0646\\u062f \\u0641\\u062a\\u062d \\u062d\\u0633\\u0627\\u0628\\u0643<\\\/span><span>.<\\\/span><\\\/p>\\n<p style=\\\"direction: rtl;\\\"><span>\\u0628\\u0627\\u0644\\u0646\\u0633\\u0628\\u0629 \\u0644\\u062d\\u0633\\u0627\\u0628\\u0627\\u062a \\u0627\\u0644\\u0634\\u0631\\u0643\\u0627\\u062a\\u060c \\u062a\\u062c\\u0645\\u0639 <\\\/span><span>eToro <\\\/span><span>\\u0627\\u0644\\u0625\\u0642\\u0631\\u0627\\u0631\\u0627\\u062a \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a\\u0629 \\u0627\\u0644\\u0630\\u0627\\u062a\\u064a\\u0629 \\u0644\\u0639\\u0645\\u0644\\u0627\\u0621 \\u0627\\u0644\\u0634\\u0631\\u0643\\u0627\\u062a \\u0645\\u0646 \\u062e\\u0644\\u0627\\u0644 \\u0646\\u0645\\u0648\\u0630\\u062c \\u0641\\u062a\\u062d \\u062d\\u0633\\u0627\\u0628 \\u0627\\u0644\\u0634\\u0631\\u0643\\u0629<\\\/span><span>. <\\\/span><span>\\u0642\\u062f \\u064a\\u0643\\u0648\\u0646 \\u062a\\u062d\\u062f\\u064a\\u062f \\u0646\\u0648\\u0639 \\u0627\\u0644\\u0634\\u0631\\u0643\\u0629 \\u0644\\u0623\\u063a\\u0631\\u0627\\u0636 \\u0625\\u0642\\u0631\\u0627\\u0631\\u0627\\u062a \\u0642\\u0627\\u0646\\u0648\\u0646 \\u0641\\u0627\\u062a\\u0643\\u0627 \\u0623\\u0645\\u0631 \\u0645\\u064f\\u0639\\u0642\\u062f \\u0644\\u0644\\u063a\\u0627\\u064a\\u0629\\u060c \\u0648\\u0642\\u062f \\u064a\\u062a\\u0637\\u0644\\u0628 \\u0645\\u0634\\u0648\\u0631\\u0629 \\u0636\\u0631\\u064a\\u0628\\u064a\\u0629 \\u0645\\u0633\\u062a\\u0642\\u0644\\u0629<\\\/span><span>. <\\\/span><span>\\u0644\\u0627 \\u064a\\u064f\\u0645\\u0643\\u0646 \\u0644\\u0634\\u0631\\u0643\\u0629 <\\\/span><span>eToro <\\\/span><span>\\u0623\\u0646 \\u062a\\u064f\\u0642\\u062f\\u0645 \\u0645\\u0634\\u0648\\u0631\\u0629 \\u0636\\u0631\\u064a\\u0628\\u064a\\u0629 \\u0648\\u0644\\u0627 \\u062a\\u0642\\u0648\\u0645 \\u0628\\u0630\\u0644\\u0643\\u060c \\u0648\\u0644\\u0643\\u0646 \\u0642\\u062f \\u064a\\u064f\\u0633\\u0627\\u0639\\u062f\\u0643 \\u062f\\u0644\\u064a\\u0644 \\u0642\\u0627\\u0646\\u0648\\u0646 \\u0627\\u0644\\u0627\\u0645\\u062a\\u062b\\u0627\\u0644 \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a \\u0627\\u0644\\u0623\\u0645\\u0631\\u064a\\u0643\\u064a \\u0644\\u0644\\u062d\\u0633\\u0627\\u0628\\u0627\\u062a \\u0627\\u0644\\u0623\\u062c\\u0646\\u0628\\u064a\\u0629 <\\\/span><span>(<\\\/span><span>\\u0641\\u0627\\u062a\\u0643\\u0627<\\\/span><span>) <\\\/span><span>\\u0648\\u0627\\u0644\\u0645\\u0639\\u0627\\u064a\\u064a\\u0631 \\u0627\\u0644\\u0645\\u0648\\u062d\\u062f\\u0629 \\u0644\\u0644\\u0625\\u0628\\u0644\\u0627\\u063a \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a <\\\/span><span>(CRS) <\\\/span><span>\\u0627\\u0644\\u0630\\u064a \\u062a\\u064f\\u0642\\u062f\\u0645\\u0647 \\u0634\\u0631\\u0643\\u0629 <\\\/span><span>eToro <\\\/span><span>\\u0641\\u064a \\u062a\\u062d\\u062f\\u064a\\u062f \\u0646\\u0648\\u0639 \\u0627\\u0644\\u0643\\u064a\\u0627\\u0646 \\u0627\\u0644\\u062e\\u0627\\u0635 \\u0628\\u0643 \\u0644\\u0623\\u063a\\u0631\\u0627\\u0636 \\u0627\\u0644\\u0627\\u0645\\u062a\\u062b\\u0627\\u0644 \\u0644\\u0642\\u0627\\u0646\\u0648\\u0646 \\u0641\\u0627\\u062a\\u0643\\u0627 \\u0639\\u0646\\u062f \\u0641\\u062a\\u062d \\u062d\\u0633\\u0627\\u0628 \\u0634\\u0631\\u0643\\u0629<\\\/span><span>.<\\\/span><\\\/p>\\n<p style=\\\"direction: rtl;\\\"><span>\\u0648\\u0628\\u0627\\u0644\\u062a\\u0627\\u0644\\u064a\\u060c \\u0642\\u062f \\u064a\\u062a\\u0639\\u064a\\u0646 \\u0639\\u0644\\u064a\\u0646\\u0627 \\u0627\\u0644\\u0627\\u062a\\u0635\\u0627\\u0644 \\u0628\\u0643 \\u0644\\u0644\\u062d\\u0635\\u0648\\u0644 \\u0639\\u0644\\u0649 \\u0627\\u0644\\u0645\\u0632\\u064a\\u062f \\u0645\\u0646 \\u0627\\u0644\\u0645\\u0639\\u0644\\u0648\\u0645\\u0627\\u062a \\u0648\\u0627\\u0644\\u0648\\u062b\\u0627\\u0626\\u0642<\\\/span><span>.<\\\/span><\\\/p>\\n<p style=\\\"direction: rtl;\\\"><span>\\u0646\\u062d\\u0646 \\u0646\\u064f\\u0642\\u062f\\u0645 \\u0627\\u0644\\u062a\\u0641\\u0627\\u0635\\u064a\\u0644 \\u0627\\u0644\\u0643\\u0627\\u0645\\u0644\\u0629 \\u0644\\u0644\\u0645\\u0639\\u0644\\u0648\\u0645\\u0627\\u062a \\u0648\\u0627\\u0644\\u0645\\u064f\\u0633\\u062a\\u0646\\u062f\\u0627\\u062a \\u0627\\u0644\\u0644\\u0627\\u0632\\u0645\\u0629 \\u0644\\u0623\\u063a\\u0631\\u0627\\u0636 \\u0627\\u0644\\u0627\\u0645\\u062a\\u062b\\u0627\\u0644 \\u0644\\u0642\\u0627\\u0646\\u0648\\u0646 \\u0641\\u0627\\u062a\\u0643\\u0627 \\u0625\\u0644\\u0649 \\u0627\\u0644\\u0639\\u0645\\u0644\\u0627\\u0621 \\u0627\\u0644\\u0645\\u0639\\u0646\\u064a\\u064a\\u0646<\\\/span><span>. <\\\/span><span>\\u0642\\u062f \\u062a\\u062a\\u0636\\u0645\\u0646 \\u0627\\u0644\\u0645\\u0633\\u062a\\u0646\\u062f\\u0627\\u062a \\u0646\\u0645\\u0627\\u0630\\u062c \\u0627\\u0644\\u0636\\u0631\\u0627\\u0626\\u0628 \\u0627\\u0644\\u0623\\u0645\\u0631\\u064a\\u0643\\u064a\\u0629 <\\\/span><span>(<\\\/span><span>\\u0627\\u0644\\u062a\\u064a \\u064a\\u064f\\u0634\\u0627\\u0631 \\u0625\\u0644\\u064a\\u0647\\u0627 \\u0623\\u064a\\u0636\\u064b\\u0627 \\u0628\\u0627\\u0633\\u0645 \\u0646\\u0645\\u0627\\u0630\\u062c <\\\/span><span>W-series). <\\\/span><span>\\u064a\\u064f\\u0637\\u0644\\u0628 \\u0645\\u0646 \\u0627\\u0644\\u0623\\u0634\\u062e\\u0627\\u0635 \\u0627\\u0644\\u0623\\u0645\\u0631\\u064a\\u0643\\u064a\\u064a\\u0646 \\u0645\\u0644\\u0621<\\\/span><a href=\\\"https:\\\/\\\/apps.irs.gov\\\/app\\\/picklist\\\/list\\\/formsInstructions.html?value=W9&amp;criteria=formNumber&amp;submitSearch=Find\\\"> <span>\\u0646\\u0645\\u0648\\u0630\\u062c <\\\/span><span>W-9<\\\/span><\\\/a> <span>\\u060c \\u0641\\u064a \\u062d\\u064a\\u0646 \\u0642\\u062f \\u064a\\u064f\\u0637\\u0644\\u0628 \\u0645\\u0646 \\u0627\\u0644\\u0623\\u0634\\u062e\\u0627\\u0635 \\u063a\\u064a\\u0631 \\u0627\\u0644\\u0623\\u0645\\u0631\\u064a\\u0643\\u064a\\u064a\\u0646 \\u0645\\u0644\\u0621<\\\/span><a href=\\\"https:\\\/\\\/apps.irs.gov\\\/app\\\/picklist\\\/list\\\/formsInstructions.html?value=w-8&amp;criteria=formNumber\\\"> <span>\\u0646\\u0645\\u0627\\u0630\\u062c <\\\/span><span>W-8<\\\/span><\\\/a> <span>.<\\\/span><\\\/p>\\n\"}},{\"@type\":\"Question\",\"name\":\"\\u0645\\u062a\\u0649 \\u064a\\u062a\\u0639\\u064a\\u0646 \\u0639\\u0644\\u064a\\u0651 \\u062a\\u0642\\u062f\\u064a\\u0645 \\u0627\\u0644\\u0645\\u0639\\u0644\\u0648\\u0645\\u0627\\u062a \\u0648\\\/\\u0623\\u0648 \\u0627\\u0644\\u0645\\u064f\\u0633\\u062a\\u0646\\u062f\\u0627\\u062a \\u0627\\u0644\\u0645\\u0637\\u0644\\u0648\\u0628\\u0629 \\u0625\\u0644\\u0649 eToro \\u0644\\u0623\\u063a\\u0631\\u0627\\u0636 \\u0627\\u0644\\u0627\\u0645\\u062a\\u062b\\u0627\\u0644 \\u0644\\u0642\\u0627\\u0646\\u0648\\u0646 \\u0641\\u0627\\u062a\\u0643\\u0627\\u060c \\u0648\\u0645\\u0627\\u0630\\u0627 \\u064a\\u062d\\u062f\\u062b \\u0625\\u0630\\u0627 \\u0644\\u0645 \\u0623\\u064f\\u0642\\u062f\\u0645 \\u0627\\u0644\\u0645\\u0639\\u0644\\u0648\\u0645\\u0627\\u062a \\u0627\\u0644\\u0645\\u0637\\u0644\\u0648\\u0628\\u0629\\u061f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p style=\\\"direction: rtl;\\\"><span>\\u064a\\u062a\\u0639\\u064a\\u0646 \\u0639\\u0644\\u064a\\u0643 \\u062a\\u0642\\u062f\\u064a\\u0645 \\u0627\\u0644\\u0645\\u064f\\u0633\\u062a\\u0646\\u062f\\u0627\\u062a \\u0648\\u0627\\u0644\\u0645\\u0639\\u0644\\u0648\\u0645\\u0627\\u062a \\u0627\\u0644\\u0645\\u0637\\u0644\\u0648\\u0628\\u0629 \\u0628\\u062d\\u0644\\u0648\\u0644 \\u0627\\u0644\\u062a\\u0627\\u0631\\u064a\\u062e \\u0627\\u0644\\u0645\\u062d\\u062f\\u062f \\u0641\\u064a \\u0627\\u0644\\u0628\\u0631\\u064a\\u062f \\u0627\\u0644\\u0625\\u0644\\u0643\\u062a\\u0631\\u0648\\u0646\\u064a \\u0627\\u0644\\u0630\\u064a \\u062a\\u062a\\u0644\\u0642\\u0627\\u0647 \\u0645\\u0646 <\\\/span><span>eToro.<\\\/span><\\\/p>\\n<p style=\\\"direction: rtl;\\\"><span>\\u062a\\u0644\\u062a\\u0632\\u0645 <\\\/span><span>eToro <\\\/span><span>\\u0628\\u0627\\u0644\\u0627\\u0645\\u062a\\u062b\\u0627\\u0644 \\u0627\\u0644\\u062a\\u0627\\u0645 \\u0644\\u0642\\u0627\\u0646\\u0648\\u0646 \\u0641\\u0627\\u062a\\u0643\\u0627 \\u0641\\u064a \\u062c\\u0645\\u064a\\u0639 \\u0627\\u0644\\u0628\\u0644\\u062f\\u0627\\u0646 \\u0627\\u0644\\u062a\\u064a \\u062a\\u0639\\u0645\\u0644 \\u0641\\u064a\\u0647\\u0627<\\\/span><span>.<\\\/span><span>\\u00a0<\\\/span><\\\/p>\\n<p style=\\\"direction: rtl;\\\"><span>\\u0644\\u0627 \\u064a\\u062c\\u0648\\u0632 \\u0644\\u0645\\u062c\\u0645\\u0648\\u0639\\u0629 <\\\/span><span>eToro <\\\/span><span>\\u0641\\u062a\\u062d \\u062d\\u0633\\u0627\\u0628\\u0627\\u062a \\u062c\\u062f\\u064a\\u062f\\u0629 \\u0623\\u0648 \\u062a\\u0642\\u062f\\u064a\\u0645 \\u0645\\u0646\\u062a\\u062c\\u0627\\u062a \\u0648\\u062e\\u062f\\u0645\\u0627\\u062a \\u0625\\u0636\\u0627\\u0641\\u064a\\u0629 \\u0644\\u0644\\u0639\\u0645\\u0644\\u0627\\u0621 \\u0627\\u0644\\u0630\\u064a\\u0646 \\u064a\\u062e\\u062a\\u0627\\u0631\\u0648\\u0646 \\u0639\\u062f\\u0645 \\u0627\\u0644\\u0627\\u0645\\u062a\\u062b\\u0627\\u0644 \\u0644\\u0645\\u064f\\u062a\\u0637\\u0644\\u0628\\u0627\\u062a <\\\/span><span>eToro <\\\/span><span>\\u0627\\u0644\\u062e\\u0627\\u0635\\u0629 \\u0628\\u0627\\u0644\\u062a\\u0648\\u062b\\u064a\\u0642 \\u0644\\u0625\\u062b\\u0628\\u0627\\u062a \\u0648\\u0636\\u0639\\u0647\\u0645 \\u0628\\u0645\\u0648\\u062c\\u0628 \\u0642\\u0627\\u0646\\u0648\\u0646 \\u0641\\u0627\\u062a\\u0643\\u0627<\\\/span><span>.<\\\/span><\\\/p>\\n<p style=\\\"direction: rtl;\\\"><span>\\u0648\\u0641\\u0642\\u064b\\u0627 \\u0644\\u0644\\u0648\\u0627\\u0626\\u062d \\u0642\\u0627\\u0646\\u0648\\u0646 \\u0641\\u0627\\u062a\\u0643\\u0627\\u060c \\u064a\\u062c\\u0648\\u0632 \\u0644\\u0634\\u0631\\u0643\\u0629 <\\\/span><span>eToro <\\\/span><span>\\u0625\\u0646\\u0647\\u0627\\u0621 \\u0627\\u0644\\u0639\\u0644\\u0627\\u0642\\u0629 \\u0645\\u0639 \\u0627\\u0644\\u0639\\u0645\\u0644\\u0627\\u0621 \\u0627\\u0644\\u0630\\u064a\\u0646 \\u064a\\u0642\\u0631\\u0631\\u0648\\u0646 \\u0639\\u062f\\u0645 \\u062a\\u0642\\u062f\\u064a\\u0645 \\u0627\\u0644\\u0645\\u0639\\u0644\\u0648\\u0645\\u0627\\u062a \\u0648\\u0627\\u0644\\u0645\\u064f\\u0633\\u062a\\u0646\\u062f\\u0627\\u062a \\u0627\\u0644\\u0644\\u0627\\u0632\\u0645\\u0629 \\u0641\\u064a \\u0627\\u0644\\u0625\\u0637\\u0627\\u0631 \\u0627\\u0644\\u0632\\u0645\\u0646\\u064a \\u0627\\u0644\\u062a\\u0646\\u0638\\u064a\\u0645\\u064a<\\\/span><span>.<\\\/span><span>\\u00a0<\\\/span><\\\/p>\\n<p style=\\\"direction: rtl;\\\"><span>\\u0642\\u062f \\u062a\\u062d\\u062a\\u0627\\u062c <\\\/span><span>eToro <\\\/span><span>\\u0625\\u0644\\u0649 \\u062a\\u0632\\u0648\\u064a\\u062f \\u0627\\u0644\\u0633\\u064f\\u0644\\u0637\\u0627\\u062a \\u0628\\u0645\\u0639\\u0644\\u0648\\u0645\\u0627\\u062a \\u062d\\u0648\\u0644 \\u0627\\u0644\\u0639\\u0645\\u0644\\u0627\\u0621 \\u0627\\u0644\\u0630\\u064a\\u0646 \\u0644\\u0627 \\u064a\\u0642\\u062f\\u0645\\u0648\\u0646 \\u0627\\u0644\\u0645\\u0633\\u062a\\u0646\\u062f\\u0627\\u062a<\\\/span><span>\\\/<\\\/span><span>\\u0627\\u0644\\u0645\\u0639\\u0644\\u0648\\u0645\\u0627\\u062a \\u0627\\u0644\\u0645\\u0637\\u0644\\u0648\\u0628\\u0629 \\u0644\\u0644\\u0633\\u0644\\u0637\\u0627\\u062a \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a\\u0629 \\u0627\\u0644\\u0645\\u062d\\u0644\\u064a\\u0629 \\u0627\\u0644\\u0645\\u0639\\u0645\\u0648\\u0644 \\u0628\\u0647\\u0627<\\\/span><span>.<\\\/span><\\\/p>\\n<p style=\\\"direction: rtl;\\\"><span>\\u0642\\u062f \\u064a\\u064f\\u0637\\u0644\\u0628 \\u0645\\u0646\\u0627 \\u0623\\u064a\\u0636\\u064b\\u0627 \\u0627\\u0642\\u062a\\u0637\\u0627\\u0639 \\u0636\\u0631\\u064a\\u0628\\u0629 \\u0639\\u0644\\u0649 \\u0628\\u0639\\u0636 \\u0627\\u0644\\u0645\\u062f\\u0641\\u0648\\u0639\\u0627\\u062a \\u0627\\u0644\\u0648\\u0627\\u0631\\u062f\\u0629 \\u0625\\u0644\\u0649 \\u062d\\u0633\\u0627\\u0628\\u0643 \\u0648\\u0627\\u0644\\u062a\\u064a \\u064a\\u0643\\u0648\\u0646 \\u0645\\u0635\\u062f\\u0631\\u0647\\u0627 \\u0627\\u0644\\u0648\\u0644\\u0627\\u064a\\u0627\\u062a \\u0627\\u0644\\u0645\\u062a\\u062d\\u062f\\u0629 \\u0627\\u0644\\u0623\\u0645\\u0631\\u064a\\u0643\\u064a\\u0629<\\\/span><span>.<\\\/span><\\\/p>\\n<p style=\\\"direction: rtl;\\\"><span>\\u0639\\u0644\\u0627\\u0648\\u0629 \\u0639\\u0644\\u0649 \\u0630\\u0644\\u0643\\u060c \\u0641\\u064a \\u062d\\u0627\\u0644\\u0629 \\u0639\\u062f\\u0645 \\u062a\\u0642\\u062f\\u064a\\u0645 \\u0627\\u0644\\u0645\\u064f\\u0633\\u062a\\u0646\\u062f\\u0627\\u062a \\u0627\\u0644\\u0645\\u0646\\u0627\\u0633\\u0628\\u0629 \\u062e\\u0644\\u0627\\u0644 \\u0627\\u0644\\u0625\\u0637\\u0627\\u0631 \\u0627\\u0644\\u0632\\u0645\\u0646\\u064a \\u0627\\u0644\\u0630\\u064a \\u062a\\u064f\\u062d\\u062f\\u062f\\u0647 <\\\/span><span>eToro<\\\/span><span>\\u060c \\u0641\\u0625\\u0646 \\u0630\\u0644\\u0643 \\u0642\\u062f \\u064a\\u0624\\u062f\\u064a \\u0625\\u0644\\u0649 \\u062a\\u0642\\u064a\\u064a\\u062f \\u062d\\u0633\\u0627\\u0628\\u0643 \\u0623\\u0648 \\u0625\\u063a\\u0644\\u0627\\u0642\\u0647<\\\/span><span>.<\\\/span><\\\/p>\\n\"}},{\"@type\":\"Question\",\"name\":\"\\u0645\\u0627 \\u0647\\u064a \\u0627\\u0644\\u0645\\u0639\\u0627\\u064a\\u064a\\u0631 \\u0627\\u0644\\u0645\\u0648\\u062d\\u062f\\u0629 \\u0644\\u0644\\u0625\\u0628\\u0644\\u0627\\u063a \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a\\u061f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p style=\\\"direction: rtl;\\\"><span>\\u0627\\u0644\\u0645\\u0639\\u0627\\u064a\\u064a\\u0631 \\u0627\\u0644\\u0645\\u064f\\u0648\\u062d\\u062f\\u0629 \\u0644\\u0644\\u0625\\u0628\\u0644\\u0627\\u063a \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a <\\\/span><span>(<\\\/span><span>\\u0627\\u0644\\u0645\\u064f\\u0634\\u0627\\u0631 \\u0625\\u0644\\u064a\\u0647\\u0627 \\u0647\\u0646\\u0627 \\u0648\\u0641\\u064a\\u0645\\u0627 \\u064a\\u0644\\u064a \\u0628\\u0627\\u0633\\u0645<\\\/span><span>: CRS)<\\\/span><span>\\u060c \\u0647\\u0648 \\u0645\\u064f\\u0635\\u0637\\u0644\\u062d \\u0634\\u0627\\u0626\\u0639 \\u0627\\u0644\\u0627\\u0633\\u062a\\u062e\\u062f\\u0627\\u0645 \\u0644\\u0644\\u062a\\u0628\\u0627\\u062f\\u0644 <\\\/span><span>\\ufe8d\\ufedf\\ufe98\\ufee0\\ufed8\\ufe8e\\ufe8b\\ufef2 \\ufedf\\ufee4\\ufecc\\ufee0\\ufeee\\ufee3\\ufe8e\\ufe95 \\ufe8d\\ufedf\\ufea4\\ufeb4\\ufe8e\\ufe91\\ufe8e\\ufe95 \\ufe8d\\ufedf\\ufee4\\ufe8e\\ufedf\\ufef4\\ufe94 (AEOI)<\\\/span><span>\\u060c \\u0648\\u0642\\u062f \\u0648\\u0636\\u0639\\u062a\\u0647\\u0627 \\u0645\\u0646\\u0638\\u0645\\u0629 \\u0627\\u0644\\u062a\\u0639\\u0627\\u0648\\u0646 \\u0627\\u0644\\u0627\\u0642\\u062a\\u0635\\u0627\\u062f\\u064a \\u0648\\u0627\\u0644\\u062a\\u0646\\u0645\\u064a\\u0629 <\\\/span><span>(OECD). <\\\/span><span>\\u062a\\u062f\\u0639\\u0648 \\u0627\\u0644\\u0645\\u0639\\u0627\\u064a\\u064a\\u0631 \\u0627\\u0644\\u0645\\u0648\\u062d\\u062f\\u0629 \\u0644\\u0644\\u0625\\u0628\\u0644\\u0627\\u063a \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a \\u0627\\u0644\\u0628\\u0644\\u062f\\u0627\\u0646 \\u0625\\u0644\\u0649 \\u0627\\u0644\\u062d\\u0635\\u0648\\u0644 \\u0639\\u0644\\u0649 \\u0645\\u0639\\u0644\\u0648\\u0645\\u0627\\u062a \\u0645\\u0646 \\u0645\\u0624\\u0633\\u0633\\u0627\\u062a\\u0647\\u0627 \\u0627\\u0644\\u0645\\u0627\\u0644\\u064a\\u0629 \\u0648\\u062a\\u0628\\u0627\\u062f\\u0644 \\u0627\\u0644\\u0645\\u0639\\u0644\\u0648\\u0645\\u0627\\u062a \\u062a\\u0644\\u0642\\u0627\\u0626\\u064a\\u064b\\u0627 \\u0645\\u0639 \\u0627\\u0644\\u0628\\u0644\\u062f\\u0627\\u0646 \\u0627\\u0644\\u0623\\u062e\\u0631\\u0649 \\u0639\\u0644\\u0649 \\u0623\\u0633\\u0627\\u0633 \\u0633\\u0646\\u0648\\u064a<\\\/span><span>. <\\\/span><span>\\u062a\\u064f\\u062d\\u062f\\u062f \\u0627\\u0644\\u0645\\u0639\\u0627\\u064a\\u064a\\u0631 \\u0627\\u0644\\u0645\\u064f\\u0648\\u062d\\u062f\\u0629 \\u0644\\u0644\\u0625\\u0628\\u0644\\u0627\\u063a \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a <\\\/span><span>(CRS) <\\\/span><span>\\u0645\\u0639\\u0644\\u0648\\u0645\\u0627\\u062a \\u0627\\u0644\\u062d\\u0633\\u0627\\u0628 \\u0627\\u0644\\u0645\\u0627\\u0644\\u064a \\u0627\\u0644\\u0645\\u0637\\u0644\\u0648\\u0628 \\u062a\\u0628\\u0627\\u062f\\u0644\\u0647\\u0627\\u060c \\u0648\\u0627\\u0644\\u0645\\u0624\\u0633\\u0633\\u0627\\u062a \\u0627\\u0644\\u0645\\u0627\\u0644\\u064a\\u0629 \\u0627\\u0644\\u0645\\u0637\\u0644\\u0648\\u0628 \\u0645\\u0646\\u0647\\u0627 \\u0627\\u0644\\u0625\\u0628\\u0644\\u0627\\u063a \\u0639\\u0646 \\u0627\\u0644\\u0628\\u064a\\u0627\\u0646\\u0627\\u062a \\u0648\\u0627\\u0644\\u0645\\u0639\\u0644\\u0648\\u0645\\u0627\\u062a\\u060c \\u0648\\u0627\\u0644\\u0623\\u0646\\u0648\\u0627\\u0639 \\u0627\\u0644\\u0645\\u064f\\u062e\\u062a\\u0644\\u0641\\u0629 \\u0645\\u0646 \\u0627\\u0644\\u062d\\u0633\\u0627\\u0628\\u0627\\u062a \\u0648\\u062f\\u0627\\u0641\\u0639\\u064a \\u0627\\u0644\\u0636\\u0631\\u0627\\u0626\\u0628 \\u0627\\u0644\\u0630\\u064a\\u0646 \\u062a\\u0634\\u0645\\u0644\\u0647\\u0645 \\u062a\\u0644\\u0643 \\u0627\\u0644\\u0645\\u0639\\u0627\\u064a\\u064a\\u0631\\u060c \\u0648\\u0643\\u0630\\u0644\\u0643 \\u0625\\u062c\\u0631\\u0627\\u0621\\u0627\\u062a \\u0627\\u0644\\u0639\\u0646\\u0627\\u064a\\u0629 \\u0627\\u0644\\u0648\\u0627\\u062c\\u0628\\u0629 \\u0627\\u0644\\u0639\\u0627\\u0645\\u0629 \\u0627\\u0644\\u062a\\u064a \\u064a\\u062c\\u0628 \\u0623\\u0646 \\u062a\\u062a\\u0628\\u0639\\u0647\\u0627 \\u0627\\u0644\\u0645\\u0624\\u0633\\u0633\\u0627\\u062a \\u0627\\u0644\\u0645\\u0627\\u0644\\u064a\\u0629<\\\/span><span>.<\\\/span><\\\/p>\\n<p style=\\\"direction: rtl;\\\"><span>\\u0627\\u0644\\u0645\\u0631\\u062c\\u0639<\\\/span><span>:<\\\/span><a href=\\\"http:\\\/\\\/www.oecd.org\\\/tax\\\/automatic-exchange\\\/common-reporting-standard\\\/\\\"> <span>http:\\\/\\\/www.oecd.org\\\/tax\\\/automatic-exchange\\\/common-reporting-standard\\\/<\\\/span><\\\/a><\\\/p>\\n\"}},{\"@type\":\"Question\",\"name\":\"\\u0645\\u0627 \\u0627\\u0644\\u0630\\u064a \\u064a\\u062a\\u0645 \\u0627\\u0644\\u0625\\u0628\\u0644\\u0627\\u063a \\u0639\\u0646\\u0647\\u061f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p style=\\\"direction: rtl;\\\"><span>\\u062a\\u0633\\u0639\\u0649 \\u0627\\u0644\\u0645\\u0639\\u0627\\u064a\\u064a\\u0631 \\u0627\\u0644\\u0645\\u064f\\u0648\\u062d\\u062f\\u0629 \\u0644\\u0644\\u0625\\u0628\\u0644\\u0627\\u063a \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a <\\\/span><span>(CRS) <\\\/span><span>\\u0625\\u0644\\u0649 \\u0648\\u0636\\u0639 \\u0623\\u064f\\u0633\\u0633 \\u0627\\u0644\\u0625\\u0642\\u0627\\u0645\\u0629 \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a\\u0629 \\u0644\\u0644\\u0639\\u0645\\u0644\\u0627\\u0621<\\\/span><span>. <\\\/span><span>\\u0628\\u0645\\u0648\\u062c\\u0628 \\u0627\\u0644\\u0645\\u0639\\u0627\\u064a\\u064a\\u0631 \\u0627\\u0644\\u0645\\u064f\\u0648\\u062d\\u062f\\u0629 \\u0644\\u0644\\u0625\\u0628\\u0644\\u0627\\u063a \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a <\\\/span><span>(CRS)<\\\/span><span>\\u060c \\u064a\\u062a\\u0639\\u064a\\u0646 \\u0639\\u0644\\u0649 \\u0627\\u0644\\u0645\\u0624\\u0633\\u0633\\u0627\\u062a \\u0627\\u0644\\u0645\\u0627\\u0644\\u064a\\u0629 \\u0645\\u062b\\u0644 <\\\/span><span>eToro <\\\/span><span>\\u062a\\u062d\\u062f\\u064a\\u062f \\u0627\\u0644\\u0639\\u0645\\u0644\\u0627\\u0621 \\u0627\\u0644\\u0630\\u064a\\u0646 \\u064a\\u0628\\u062f\\u0648 \\u0623\\u0646\\u0647\\u0645 \\u062e\\u0627\\u0636\\u0639\\u0648\\u0646 \\u0644\\u0644\\u0636\\u0631\\u0627\\u0626\\u0628 \\u0648\\u0645\\u064f\\u0642\\u064a\\u0645\\u0648\\u0646 \\u0641\\u064a \\u0628\\u0644\\u062f \\u063a\\u064a\\u0631 \\u0627\\u0644\\u0628\\u0644\\u062f \\u0627\\u0644\\u0630\\u064a \\u064a\\u062d\\u062a\\u0641\\u0638\\u0648\\u0646 \\u0641\\u064a\\u0647 \\u0628\\u062d\\u0633\\u0627\\u0628\\u0627\\u062a\\u0647\\u0645 \\u0648\\u0645\\u0646\\u062a\\u062c\\u0627\\u062a\\u0647\\u0645\\u060c \\u0648\\u064a\\u0642\\u0648\\u0645\\u0648\\u0646 \\u0628\\u062a\\u0642\\u062f\\u064a\\u0645 \\u0628\\u0639\\u0636 \\u0627\\u0644\\u0645\\u0639\\u0644\\u0648\\u0645\\u0627\\u062a \\u0644\\u0633\\u0644\\u0637\\u0627\\u062a \\u0627\\u0644\\u0636\\u0631\\u0627\\u0626\\u0628 \\u0627\\u0644\\u0645\\u062d\\u0644\\u064a\\u0629 \\u0627\\u0644\\u062a\\u064a \\u062a\\u062a\\u0628\\u0639\\u0647\\u0627 <\\\/span><span>eToro. <\\\/span><span>\\u0648\\u0645\\u0646 \\u062b\\u0645\\u060c \\u064a\\u062c\\u0648\\u0632 \\u0644\\u0644\\u0633\\u0644\\u0637\\u0627\\u062a \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a\\u0629 \\u0627\\u0644\\u0645\\u062d\\u0644\\u064a\\u0629 \\u0645\\u0634\\u0627\\u0631\\u0643\\u0629 \\u0647\\u0630\\u0647 \\u0627\\u0644\\u0645\\u0639\\u0644\\u0648\\u0645\\u0627\\u062a \\u0645\\u0639 \\u0645\\u0635\\u0644\\u062d\\u0629 \\u0627\\u0644\\u0636\\u0631\\u0627\\u0626\\u0628 \\u0641\\u064a \\u0627\\u0644\\u0628\\u0644\\u062f \\u0627\\u0644\\u0630\\u064a \\u064a\\u0642\\u064a\\u0645 \\u0641\\u064a\\u0647 \\u0627\\u0644\\u0639\\u0645\\u064a\\u0644 \\u0648\\u064a\\u062e\\u0636\\u0639 \\u0641\\u064a\\u0647 \\u0644\\u0644\\u0636\\u0631\\u0627\\u0626\\u0628 \\u0627\\u0644\\u0645\\u0641\\u0631\\u0648\\u0636\\u0629<\\\/span><span>.<\\\/span><\\\/p>\\n\"}},{\"@type\":\"Question\",\"name\":\"\\u0644\\u0645\\u064e \\u062a\\u0633\\u0623\\u0644\\u0646\\u064a \\u0639\\u0646 \\u0627\\u0644\\u0648\\u0644\\u0627\\u064a\\u0627\\u062a \\u0627\\u0644\\u0642\\u0636\\u0627\\u0626\\u064a\\u0629 \\u0630\\u0627\\u062a \\u0627\\u0644\\u0635\\u0644\\u0629 \\u0628\\u0627\\u0644\\u0625\\u0642\\u0627\\u0645\\u0629 \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a\\u0629 \\u0627\\u0644\\u062e\\u0627\\u0635\\u0629 \\u0628\\u064a\\u061f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p style=\\\"direction: rtl;\\\"><span>\\u0648\\u0641\\u0642\\u064b\\u0627 \\u0644\\u0644\\u0645\\u0639\\u0627\\u064a\\u064a\\u0631 \\u0627\\u0644\\u0645\\u064f\\u0648\\u062d\\u062f\\u0629 \\u0644\\u0644\\u0625\\u0628\\u0644\\u0627\\u063a \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a <\\\/span><span>(CRS)<\\\/span><span>\\u060c \\u062a\\u0637\\u0644\\u0628 \\u0627\\u0644\\u0633\\u0644\\u0637\\u0627\\u062a \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a\\u0629 \\u0645\\u0646 \\u0627\\u0644\\u0645\\u0624\\u0633\\u0633\\u0627\\u062a \\u0627\\u0644\\u0645\\u0627\\u0644\\u064a\\u0629 \\u0645\\u062b\\u0644 <\\\/span><span>eToro <\\\/span><span>\\u062c\\u0645\\u0639 \\u0628\\u0639\\u0636 \\u0627\\u0644\\u0645\\u0639\\u0644\\u0648\\u0645\\u0627\\u062a \\u0630\\u0627\\u062a \\u0627\\u0644\\u0635\\u0644\\u0629 \\u0628\\u0627\\u0644\\u062d\\u0627\\u0644\\u0629 \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a\\u0629 \\u0644\\u0639\\u0645\\u0644\\u0627\\u0626\\u0647\\u0627 \\u0648\\u0627\\u0644\\u0625\\u0628\\u0644\\u0627\\u063a \\u0639\\u0646\\u0647\\u0627<\\\/span><span>.<\\\/span><\\\/p>\\n<p style=\\\"direction: rtl;\\\"><span>\\u00a0<\\\/span><span>\\u0625\\u0630\\u0627 \\u0642\\u064f\\u0645\\u062a \\u0628\\u0641\\u062a\\u062d \\u062d\\u0633\\u0627\\u0628 \\u062c\\u062f\\u064a\\u062f \\u0645\\u0639\\u0646\\u0627 \\u0623\\u0648 \\u0643\\u0646\\u062a \\u0639\\u0645\\u064a\\u0644\\u064b\\u0627 \\u062d\\u0627\\u0644\\u064a\\u064b\\u0627 \\u062a\\u0633\\u062a\\u062b\\u0645\\u0631 \\u0641\\u064a \\u0627\\u0644\\u0645\\u0646\\u062a\\u062c\\u0627\\u062a \\u0627\\u0644\\u0645\\u0627\\u0644\\u064a\\u0629 \\u0627\\u0644\\u062c\\u062f\\u064a\\u062f\\u0629 \\u0623\\u0648 \\u062a\\u064f\\u063a\\u064a\\u0631 \\u0638\\u0631\\u0648\\u0641\\u0643 \\u0628\\u0637\\u0631\\u064a\\u0642\\u0629 \\u0645\\u0627\\u060c \\u0641\\u0633\\u0646\\u0637\\u0644\\u0628 \\u0645\\u0646\\u0643 \\u0627\\u0644\\u0625\\u0642\\u0631\\u0627\\u0631 \\u0639\\u0644\\u0649 \\u0639\\u062f\\u062f \\u0645\\u0646 \\u0627\\u0644\\u062a\\u0641\\u0627\\u0635\\u064a\\u0644 \\u0639\\u0646 \\u0646\\u0641\\u0633\\u0643<\\\/span><span>. <\\\/span><span>\\u062a\\u064f\\u0633\\u0645\\u0649 \\u0647\\u0630\\u0647 \\u0627\\u0644\\u0639\\u0645\\u0644\\u064a\\u0629 <\\\/span><span>&#8220;<\\\/span><span>\\u0627\\u0644\\u0625\\u0642\\u0631\\u0627\\u0631 \\u0627\\u0644\\u0630\\u0627\\u062a\\u064a<\\\/span><span>&#8220;<\\\/span><span>\\u060c \\u0648\\u0646\\u062d\\u0646 \\u0645\\u0637\\u0627\\u0644\\u0628\\u0648\\u0646 \\u0628\\u062c\\u0645\\u0639 \\u0647\\u0630\\u0647 \\u0627\\u0644\\u0645\\u0639\\u0644\\u0648\\u0645\\u0627\\u062a \\u0628\\u0645\\u0648\\u062c\\u0628 \\u0627\\u0644\\u0645\\u0639\\u0627\\u064a\\u064a\\u0631 \\u0627\\u0644\\u0645\\u064f\\u0648\\u062d\\u062f\\u0629 \\u0644\\u0644\\u0625\\u0628\\u0644\\u0627\\u063a \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a <\\\/span><span>(CRS).<\\\/span><\\\/p>\\n<p style=\\\"direction: rtl;\\\"><span>\\u0625\\u0630\\u0627 \\u062a\\u063a\\u064a\\u0631\\u062a \\u0638\\u0631\\u0648\\u0641\\u0643\\u060c \\u064a\\u064f\\u0645\\u0643\\u0646\\u0643 \\u0625\\u062e\\u0628\\u0627\\u0631\\u0646\\u0627 \\u0639\\u0646 \\u0637\\u0631\\u064a\\u0642 \\u062a\\u062d\\u0645\\u064a\\u0644 \\u0645\\u0633\\u062a\\u0646\\u062f\\u0627\\u062a \\u0627\\u0644\\u062a\\u062d\\u0642\\u0642 \\u0627\\u0644\\u062d\\u062f\\u064a\\u062b\\u0629 \\u0627\\u0644\\u062e\\u0627\\u0635\\u0629 \\u0628\\u0643 \\u0639\\u0628\\u0631<\\\/span><a href=\\\"https:\\\/\\\/www.etoro.com\\\/trading\\\/platforms\\\/\\\"> <span>\\u0645\\u0646\\u0635\\u0629 <\\\/span><span>eToro<\\\/span><\\\/a> <span>\\u00a0\\u0623\\u0648 \\u0639\\u0646 \\u0637\\u0631\\u064a\\u0642 \\u062a\\u0642\\u062f\\u064a\\u0645 \\u0637\\u0644\\u0628 \\u0644\\u0644\\u0645\\u064f\\u0633\\u0627\\u0639\\u062f\\u0629<\\\/span><a href=\\\"https:\\\/\\\/www.etoro.com\\\/customer-service\\\/\\\"> <span>\\u0644\\u0645\\u0631\\u0643\\u0632 \\u062e\\u062f\\u0645\\u0629 \\u0627\\u0644\\u0639\\u064f\\u0645\\u0644\\u0627\\u0621 \\u0644\\u062f\\u064a\\u0646\\u0627<\\\/span><\\\/a><span>.<\\\/span><\\\/p>\\n<p style=\\\"direction: rtl;\\\"><span>\\u064a\\u064f\\u0645\\u0643\\u0646\\u0643 \\u0623\\u064a\\u0636\\u064b\\u0627 \\u0627\\u0644\\u0648\\u0635\\u0648\\u0644 \\u0625\\u0644\\u0649 \\u0645\\u0639\\u0644\\u0648\\u0645\\u0627\\u062a \\u0627\\u0644\\u0645\\u064f\\u0639\\u0631\\u0651\\u0641 \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a \\u0627\\u0644\\u062e\\u0627\\u0635\\u0629 \\u0628\\u0643 \\u0628\\u0627\\u0644\\u0646\\u0642\\u0631 \\u0639\\u0644\\u0649 \\u0627\\u0644\\u0625\\u0639\\u062f\\u0627\\u062f\\u0627\\u062a\\u060c \\u062b\\u0645 \\u0639\\u0644\\u0649 \\u0627\\u0644\\u062d\\u0633\\u0627\\u0628\\u060c \\u062b\\u0645 \\u0639\\u0644\\u0649 \\u0627\\u0644\\u0645\\u064f\\u0639\\u0631\\u0651\\u0641 \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a<\\\/span><span>.<\\\/span><\\\/p>\\n\"}},{\"@type\":\"Question\",\"name\":\"\\u0645\\u0627 \\u0647\\u064a \\u0627\\u0644\\u0645\\u0639\\u0644\\u0648\\u0645\\u0627\\u062a \\u0627\\u0644\\u062a\\u064a \\u064a\\u064f\\u0637\\u0644\\u0628 \\u0645\\u0646 \\u0627\\u0644\\u0639\\u0645\\u0644\\u0627\\u0621 \\u062a\\u0642\\u062f\\u064a\\u0645\\u0647\\u0627 \\u0648\\u0627\\u0644\\u062a\\u062d\\u0642\\u0642 \\u0645\\u0646\\u0647\\u0627\\u061f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p style=\\\"direction: rtl; text-align: right;\\\"><span>\\u0648\\u0641\\u0642\\u064b\\u0627 \\u0644\\u0645\\u064f\\u062a\\u0637\\u0644\\u0628\\u0627\\u062a \\u0627\\u0644\\u0645\\u0639\\u0627\\u064a\\u064a\\u0631 \\u0627\\u0644\\u0645\\u064f\\u0648\\u062d\\u062f\\u0629 \\u0644\\u0644\\u0625\\u0628\\u0644\\u0627\\u063a \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a <\\\/span><span>(CRS)<\\\/span><span>\\u060c \\u0646\\u0637\\u0644\\u0628 \\u0645\\u0646\\u0643 \\u062a\\u0642\\u062f\\u064a\\u0645<\\\/span><span>:<\\\/span><\\\/p>\\n<ul style=\\\"text-align: right;\\\">\\n<li style=\\\"direction: rtl;\\\"><span> \\u00a0 \\u00a0 \\u00a0 <\\\/span><span>\\u0627\\u0644\\u0627\\u0633\\u0645<\\\/span><\\\/li>\\n<li style=\\\"direction: rtl;\\\"><span> \\u00a0 \\u00a0 \\u00a0 <\\\/span><span>\\u0627\\u0644\\u0639\\u0646\\u0648\\u0627\\u0646<\\\/span><\\\/li>\\n<li style=\\\"direction: rtl;\\\"><span> \\u00a0 \\u00a0 \\u00a0 <\\\/span><span>\\u0645\\u062d\\u0644 \\u0627\\u0644\\u0645\\u064a\\u0644\\u0627\\u062f<\\\/span><\\\/li>\\n<li style=\\\"direction: rtl;\\\"><span> \\u00a0 \\u00a0 \\u00a0 <\\\/span><span>\\u062a\\u0627\\u0631\\u064a\\u062e \\u0627\\u0644\\u0645\\u064a\\u0644\\u0627\\u062f<\\\/span><\\\/li>\\n<li style=\\\"direction: rtl;\\\"><span> \\u00a0 \\u00a0 \\u00a0 <\\\/span><span>\\u0627\\u0644\\u062f\\u0648\\u0644\\u0629 <\\\/span><span>(<\\\/span><span>\\u0627\\u0644\\u062f\\u0648\\u0644<\\\/span><span>) <\\\/span><span>\\u0648\\u0627\\u0644\\u0648\\u0644\\u0627\\u064a\\u0629 <\\\/span><span>(<\\\/span><span>\\u0627\\u0644\\u0648\\u0644\\u0627\\u064a\\u0627\\u062a<\\\/span><span>) <\\\/span><span>\\u0627\\u0644\\u0642\\u0636\\u0627\\u0626\\u064a\\u0629 \\u0630\\u0627\\u062a \\u0627\\u0644\\u0635\\u0644\\u0629 \\u0628\\u0627\\u0644\\u0625\\u0642\\u0627\\u0645\\u0629 \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a\\u0629<\\\/span><\\\/li>\\n<li style=\\\"direction: rtl;\\\"><span> \\u00a0 \\u00a0 \\u00a0 <\\\/span><span>\\u0631\\u0642\\u0645 <\\\/span><span>(<\\\/span><span>\\u0623\\u0631\\u0642\\u0627\\u0645<\\\/span><span>) <\\\/span><span>\\u0627\\u0644\\u062a\\u0639\\u0631\\u064a\\u0641 \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a<\\\/span><span>*<\\\/span><\\\/li>\\n<li style=\\\"direction: rtl;\\\"><span> \\u00a0 \\u00a0 \\u00a0 <\\\/span><span>\\u0645\\u062d\\u0644 \\u0627\\u0644\\u062a\\u0633\\u062c\\u064a\\u0644<\\\/span><span>\\\/<\\\/span><span>\\u0627\\u0644\\u062a\\u0623\\u0633\\u064a\\u0633 <\\\/span><span>(<\\\/span><span>\\u0644\\u0644\\u0645\\u0624\\u0633\\u0633\\u0627\\u062a<\\\/span><span>)<\\\/span><\\\/li>\\n<li style=\\\"direction: rtl;\\\"><span> \\u00a0 \\u00a0 \\u00a0 <\\\/span><span>\\u0646\\u0648\\u0639 \\u0627\\u0644\\u0634\\u0631\\u0643\\u0629<\\\/span><span>** (<\\\/span><span>\\u0644\\u0644\\u0634\\u0631\\u0643\\u0627\\u062a<\\\/span><span>)<\\\/span><\\\/li>\\n<li style=\\\"direction: rtl;\\\"><span> \\u00a0 \\u00a0 \\u00a0 <\\\/span><span>\\u0646\\u0648\\u0639 \\u0627\\u0644\\u0634\\u062e\\u0635 \\u0627\\u0644\\u0645\\u0633\\u0624\\u0648\\u0644 \\u0644\\u0623\\u0646\\u0648\\u0627\\u0639 \\u0645\\u064f\\u062d\\u062f\\u062f\\u0629 \\u0645\\u0646 \\u0627\\u0644\\u0634\\u0631\\u0643\\u0627\\u062a <\\\/span><span>(<\\\/span><span>\\u0644\\u0644\\u0623\\u0634\\u062e\\u0627\\u0635 \\u0627\\u0644\\u0645\\u0633\\u0624\\u0648\\u0644\\u064a\\u0646<\\\/span><span>)<\\\/span><\\\/li>\\n<\\\/ul>\\n<p style=\\\"direction: rtl; text-align: right;\\\"><span>*<\\\/span><span>\\u0644\\u0627 \\u064a\\u0646\\u0637\\u0628\\u0642 \\u0630\\u0644\\u0643 \\u0639\\u0644\\u0649 \\u062c\\u0645\\u064a\\u0639 \\u0627\\u0644\\u0628\\u0644\\u062f\\u0627\\u0646<\\\/span><span>\\\/<\\\/span><span>\\u0627\\u0644\\u0648\\u0644\\u0627\\u064a\\u0627\\u062a \\u0627\\u0644\\u0642\\u0636\\u0627\\u0626\\u064a\\u0629 \\u0627\\u0644\\u0645\\u064f\\u0634\\u0627\\u0631\\u0643\\u0629 \\u0648\\u064a\\u062e\\u0636\\u0639 \\u0644\\u0644\\u0645\\u062a\\u0637\\u0644\\u0628\\u0627\\u062a \\u0627\\u0644\\u0642\\u0627\\u0646\\u0648\\u0646\\u064a\\u0629 \\u0627\\u0644\\u0645\\u062d\\u0644\\u064a\\u0629<\\\/span><span>.<\\\/span><\\\/p>\\n<p style=\\\"direction: rtl; text-align: right;\\\"><span>**<\\\/span><span>\\u062a\\u062c\\u0645\\u0639 <\\\/span><span>eToro <\\\/span><span>\\u0627\\u0644\\u0625\\u0642\\u0631\\u0627\\u0631\\u0627\\u062a \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a\\u0629 \\u0627\\u0644\\u0630\\u0627\\u062a\\u064a\\u0629 \\u0644\\u0644\\u0639\\u0645\\u0644\\u0627\\u0621 \\u0645\\u0646 \\u0627\\u0644\\u0634\\u0631\\u0643\\u0627\\u062a \\u0645\\u0646 \\u062e\\u0644\\u0627\\u0644 \\u0646\\u0645\\u0648\\u0630\\u062c \\u0641\\u062a\\u062d \\u062d\\u0633\\u0627\\u0628 \\u0627\\u0644\\u0634\\u0631\\u0643\\u0629<\\\/span><span>. <\\\/span><span>\\u0642\\u062f \\u064a\\u0643\\u0648\\u0646 \\u062a\\u062d\\u062f\\u064a\\u062f \\u0646\\u0648\\u0639 \\u0627\\u0644\\u0634\\u0631\\u0643\\u0629 \\u0644\\u0623\\u063a\\u0631\\u0627\\u0636 \\u0627\\u0644\\u0625\\u0642\\u0631\\u0627\\u0631\\u0627\\u062a \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a\\u0629 \\u0627\\u0644\\u0630\\u0627\\u062a\\u064a\\u0629 \\u0628\\u0645\\u0648\\u062c\\u0628 \\u0627\\u0644\\u0645\\u0639\\u0627\\u064a\\u064a\\u0631 \\u0627\\u0644\\u0645\\u064f\\u0648\\u062d\\u062f\\u0629 \\u0644\\u0644\\u0625\\u0628\\u0644\\u0627\\u063a \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a <\\\/span><span>(CRS) <\\\/span><span>\\u0623\\u0645\\u0631 \\u0645\\u064f\\u0639\\u0642\\u062f \\u0644\\u0644\\u063a\\u0627\\u064a\\u0629<\\\/span><span>\\u060c \\u0648\\u0642\\u062f \\u064a\\u062a\\u0637\\u0644\\u0628 \\u0645\\u0634\\u0648\\u0631\\u0629 \\u0636\\u0631\\u064a\\u0628\\u064a\\u0629 \\u0645\\u0633\\u062a\\u0642\\u0644\\u0629<\\\/span><span>.<\\\/span><span> \\u0644\\u0627 \\u064a\\u064f\\u0645\\u0643\\u0646 \\u0644\\u0634\\u0631\\u0643\\u0629 <\\\/span><span>eToro <\\\/span><span>\\u0623\\u0646 \\u062a\\u064f\\u0642\\u062f\\u0645 \\u0645\\u0634\\u0648\\u0631\\u0629 \\u0636\\u0631\\u064a\\u0628\\u064a\\u0629 \\u0648\\u0644\\u0627 \\u062a\\u0642\\u0648\\u0645 \\u0628\\u0630\\u0644\\u0643\\u060c \\u0648\\u0644\\u0643\\u0646 \\u0642\\u062f \\u064a\\u064f\\u0633\\u0627\\u0639\\u062f\\u0643 \\u062f\\u0644\\u064a\\u0644 \\u0642\\u0627\\u0646\\u0648\\u0646 \\u0627\\u0644\\u0627\\u0645\\u062a\\u062b\\u0627\\u0644 \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a \\u0627\\u0644\\u0623\\u0645\\u0631\\u064a\\u0643\\u064a \\u0644\\u0644\\u062d\\u0633\\u0627\\u0628\\u0627\\u062a \\u0627\\u0644\\u0623\\u062c\\u0646\\u0628\\u064a\\u0629 <\\\/span><span>(<\\\/span><span>\\u0641\\u0627\\u062a\\u0643\\u0627<\\\/span><span>) <\\\/span><span>\\u0648\\u0627\\u0644\\u0645\\u0639\\u0627\\u064a\\u064a\\u0631 \\u0627\\u0644\\u0645\\u0648\\u062d\\u062f\\u0629 \\u0644\\u0644\\u0625\\u0628\\u0644\\u0627\\u063a \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a <\\\/span><span>(CRS) <\\\/span><span>\\u0627\\u0644\\u0630\\u064a \\u062a\\u064f\\u0642\\u062f\\u0645\\u0647 \\u0634\\u0631\\u0643\\u0629 <\\\/span><span>eToro <\\\/span><span>\\u0641\\u064a \\u062a\\u062d\\u062f\\u064a\\u062f \\u0646\\u0648\\u0639 \\u0627\\u0644\\u0634\\u0631\\u0643\\u0629 \\u0627\\u0644\\u062e\\u0627\\u0635\\u0629 \\u0628\\u0643 \\u0644\\u0623\\u063a\\u0631\\u0627\\u0636 \\u0627\\u0644\\u0627\\u0645\\u062a\\u062b\\u0627\\u0644 \\u0644\\u0644\\u0645\\u0639\\u0627\\u064a\\u064a\\u0631 \\u0627\\u0644\\u0645\\u064f\\u0648\\u062d\\u062f\\u0629 \\u0644\\u0644\\u0625\\u0628\\u0644\\u0627\\u063a \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a \\u0639\\u0646\\u062f \\u0641\\u062a\\u062d \\u062d\\u0633\\u0627\\u0628 \\u0634\\u0631\\u0643\\u0629<\\\/span><span>.<\\\/span><\\\/p>\\n\"}},{\"@type\":\"Question\",\"name\":\"\\u0643\\u064a\\u0641 \\u064a\\u062a\\u0645 \\u062a\\u062d\\u062f\\u064a\\u062f \\u0627\\u0644\\u0625\\u0642\\u0627\\u0645\\u0629 \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a\\u0629 \\u0627\\u0644\\u062e\\u0627\\u0635\\u0629 \\u0628\\u064a\\u061f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p style=\\\"direction: rtl;\\\"><span>\\u0644\\u0627 \\u062a\\u064f\\u0642\\u062f\\u0645 <\\\/span><span>eToro <\\\/span><span>\\u0627\\u0644\\u0645\\u0634\\u0648\\u0631\\u0629 \\u0627\\u0644\\u0642\\u0627\\u0646\\u0648\\u0646\\u064a\\u0629 \\u0623\\u0648 \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a\\u0629 \\u0644\\u0639\\u0645\\u0644\\u0627\\u0626\\u0647\\u0627 \\u0648\\u0644\\u0627 \\u064a\\u064f\\u0645\\u0643\\u0646\\u0647\\u0627 \\u0627\\u0644\\u0642\\u064a\\u0627\\u0645 \\u0628\\u0630\\u0644\\u0643<\\\/span><span>. <\\\/span><span>\\u0639\\u0627\\u062f\\u0629\\u064b \\u0645\\u0627 \\u0633\\u062a\\u0639\\u062a\\u0645\\u062f \\u0625\\u0642\\u0627\\u0645\\u062a\\u0643 \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a\\u0629 \\u0639\\u0644\\u0649 \\u0627\\u0644\\u0645\\u0643\\u0627\\u0646 \\u0627\\u0644\\u0630\\u064a \\u062a\\u0639\\u064a\\u0634 \\u0641\\u064a\\u0647 \\u0648\\u0628\\u0639\\u0636 \\u0627\\u0644\\u0638\\u0631\\u0648\\u0641 \\u0627\\u0644\\u0623\\u062e\\u0631\\u0649<\\\/span><span>. <\\\/span><span>\\u0642\\u062f \\u062a\\u062e\\u062a\\u0644\\u0641 \\u0642\\u0648\\u0627\\u0639\\u062f \\u0627\\u0644\\u0625\\u0642\\u0627\\u0645\\u0629 \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a\\u0629 \\u0628\\u062d\\u0633\\u0628 \\u0627\\u0644\\u0648\\u0644\\u0627\\u064a\\u0627\\u062a \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a\\u0629 \\u0627\\u0644\\u0645\\u062e\\u062a\\u0644\\u0641\\u0629<\\\/span><span>. <\\\/span><span>\\u064a\\u064f\\u0631\\u062c\\u0649 \\u0627\\u0644\\u0627\\u062a\\u0635\\u0627\\u0644 \\u0628\\u0645\\u0633\\u062a\\u0634\\u0627\\u0631 \\u0627\\u0644\\u0636\\u0631\\u0627\\u0626\\u0628 \\u0627\\u0644\\u0645\\u0647\\u0646\\u064a\\u0629 \\u0627\\u0644\\u0645\\u0633\\u062a\\u0642\\u0644 \\u0623\\u0648 \\u0627\\u0644\\u062a\\u062d\\u0642\\u0642 \\u0645\\u0646 \\u0645\\u0648\\u0642\\u0639 \\u0645\\u0646\\u0638\\u0645\\u0629 \\u0627\\u0644\\u062a\\u0639\\u0627\\u0648\\u0646 \\u0627\\u0644\\u0627\\u0642\\u062a\\u0635\\u0627\\u062f\\u064a \\u0648\\u0627\\u0644\\u062a\\u0646\\u0645\\u064a\\u0629 \\u0644\\u0644\\u062d\\u0635\\u0648\\u0644 \\u0639\\u0644\\u0649 \\u0627\\u0644\\u0645\\u0632\\u064a\\u062f \\u0645\\u0646 \\u0627\\u0644\\u0645\\u0639\\u0644\\u0648\\u0645\\u0627\\u062a \\u062d\\u0648\\u0644 \\u0643\\u064a\\u0641\\u064a\\u0629 \\u062a\\u062d\\u062f\\u064a\\u062f<\\\/span><a href=\\\"http:\\\/\\\/www.oecd.org\\\/tax\\\/automatic-exchange\\\/crs-implementation-and-assistance\\\/tax-residency\\\/\\\"> <span>\\u00a0<\\\/span><span>\\u0625\\u0642\\u0627\\u0645\\u062a\\u0643 \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a\\u0629<\\\/span><\\\/a><span>.<\\\/span><\\\/p>\\n\"}},{\"@type\":\"Question\",\"name\":\"\\u0644\\u0642\\u062f \\u0642\\u062f\\u0645\\u062a \\u0644\\u0643 \\u0627\\u0644\\u062a\\u0641\\u0627\\u0635\\u064a\\u0644 \\u0627\\u0644\\u062e\\u0627\\u0635\\u0629 \\u0628\\u064a. \\u0644\\u0645\\u0627\\u0630\\u0627 \\u062a\\u0637\\u0644\\u0628 \\u0645\\u0646\\u064a \\u062a\\u0642\\u062f\\u064a\\u0645 \\u0645\\u064f\\u0633\\u062a\\u0646\\u062f\\u0627\\u062a \\u062f\\u0627\\u0639\\u0645\\u0629\\u061f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p style=\\\"direction: rtl;\\\"><span>\\u0646\\u062d\\u0646 \\u0645\\u0644\\u0632\\u0645\\u0648\\u0646 \\u0628\\u0645\\u0648\\u062c\\u0628 \\u0627\\u0644\\u0642\\u0627\\u0646\\u0648\\u0646 \\u0648\\u0627\\u0644\\u0644\\u0648\\u0627\\u0626\\u062d \\u0628\\u0627\\u0644\\u062a\\u062d\\u0642\\u0642 \\u0645\\u0646 \\u0627\\u0644\\u062a\\u0641\\u0627\\u0635\\u064a\\u0644 \\u0627\\u0644\\u062a\\u064a \\u0642\\u062f\\u0645\\u062a\\u0647\\u0627 \\u0643\\u062c\\u0632\\u0621 \\u0645\\u0646 \\u0627\\u0644\\u0625\\u0642\\u0631\\u0627\\u0631 \\u0627\\u0644\\u0630\\u0627\\u062a\\u064a \\u0627\\u0644\\u062e\\u0627\\u0635 \\u0628\\u0643<\\\/span><span>. <\\\/span><span>\\u0642\\u062f \\u0646\\u0637\\u0644\\u0628 \\u0645\\u0646\\u0643 \\u062a\\u0642\\u062f\\u064a\\u0645 \\u0646\\u0633\\u062e\\u0629 \\u0645\\u0646 \\u062c\\u0648\\u0627\\u0632 \\u0633\\u0641\\u0631\\u0643 \\u0644\\u0644\\u062a\\u062d\\u0642\\u0642 \\u0645\\u0646 \\u0647\\u0648\\u064a\\u062a\\u0643\\u060c \\u0623\\u0648 \\u062a\\u0642\\u062f\\u064a\\u0645 \\u0623\\u062f\\u0644\\u0629 \\u0623\\u062e\\u0631\\u0649 \\u0630\\u0627\\u062a \\u0635\\u0644\\u0629 \\u0628\\u0634\\u0623\\u0646 \\u0627\\u0644\\u0625\\u0642\\u0627\\u0645\\u0629 \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a\\u0629 \\u0627\\u0644\\u0645\\u0639\\u0644\\u0646\\u0629 \\u0641\\u064a \\u0627\\u0644\\u0625\\u0642\\u0631\\u0627\\u0631 \\u0627\\u0644\\u0630\\u0627\\u062a\\u064a \\u0627\\u0644\\u062e\\u0627\\u0635 \\u0628\\u0643<\\\/span><span>.<\\\/span><\\\/p>\\n\"}},{\"@type\":\"Question\",\"name\":\"\\u0643\\u064a\\u0641 \\u064a\\u064f\\u0645\\u0643\\u0646\\u0646\\u064a \\u0645\\u0639\\u0631\\u0641\\u0629 \\u0645\\u0627 \\u0625\\u0630\\u0627 \\u0643\\u0646\\u062a \\u0623\\u0646\\u062a\\u0645\\u064a \\u0625\\u0644\\u0649 \\u0623\\u064a \\u0645\\u0646 \\u0627\\u0644\\u0628\\u0644\\u062f\\u0627\\u0646 \\u0627\\u0644\\u0645\\u064f\\u0648\\u0642\\u0639\\u0629 \\u0639\\u0644\\u0649 \\u0627\\u0644\\u0627\\u062a\\u0641\\u0627\\u0642\\u064a\\u0629 \\u0645\\u062a\\u0639\\u062f\\u062f\\u0629 \\u0627\\u0644\\u0623\\u0637\\u0631\\u0627\\u0641 \\u0628\\u064a\\u0646 \\u0627\\u0644\\u0633\\u0644\\u0637\\u0627\\u062a \\u0627\\u0644\\u0645\\u062e\\u062a\\u0635\\u0629 \\u0628\\u0634\\u0623\\u0646 \\u0627\\u0644\\u062a\\u0628\\u0627\\u062f\\u0644 \\u0627\\u0644\\u062a\\u0644\\u0642\\u0627\\u0626\\u064a \\u0644\\u0645\\u0639\\u0644\\u0648\\u0645\\u0627\\u062a \\u0627\\u0644\\u062d\\u0633\\u0627\\u0628\\u0627\\u062a \\u0627\\u0644\\u0645\\u0627\\u0644\\u064a\\u0629 (CRS MCAA)\\u061f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<h5 style=\\\"direction: rtl; text-align: right;\\\"><span>\\u064a\\u064f\\u0645\\u0643\\u0646\\u0643 \\u0627\\u0644\\u0648\\u0635\\u0648\\u0644 \\u0625\\u0644\\u0649 \\u0627\\u0644\\u0642\\u0627\\u0626\\u0645\\u0629 \\u0627\\u0644\\u0645\\u062d\\u062f\\u062b\\u0629 \\u0627\\u0644\\u062e\\u0627\\u0635\\u0629 \\u0628\\u0627\\u0644\\u0627\\u0644\\u062a\\u0632\\u0627\\u0645\\u0627\\u062a \\u0630\\u0627\\u062a \\u0627\\u0644\\u0635\\u0644\\u0629 \\u0628\\u0627\\u0644\\u0645\\u0639\\u0627\\u064a\\u064a\\u0631 \\u0627\\u0644\\u0645\\u064f\\u0648\\u062d\\u062f\\u0629 \\u0644\\u0644\\u0625\\u0628\\u0644\\u0627\\u063a \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a <\\\/span><span>(CRS) <\\\/span><span>\\u0645\\u0646 \\u062e\\u0644\\u0627\\u0644 \\u0627\\u0644\\u0646\\u0642\\u0631 \\u0639\\u0644\\u0649 \\u0627\\u0644\\u0631\\u0627\\u0628\\u0637 \\u0623\\u062f\\u0646\\u0627\\u0647<\\\/span><span>:<\\\/span><\\\/h5>\\n<ul style=\\\"text-align: right;\\\">\\n<li style=\\\"direction: rtl;\\\">\\n<h5><span> \\u00a0 \\u00a0 \\u00a0 <\\\/span><a href=\\\"http:\\\/\\\/www.oecd.org\\\/tax\\\/transparency\\\/AEOI-commitments.pdf\\\"><span>http:\\\/\\\/www.oecd.org\\\/tax\\\/transparency\\\/AEOI-commitments.pdf<\\\/span><\\\/a><\\\/h5>\\n<\\\/li>\\n<\\\/ul>\\n<h5 style=\\\"direction: rtl; text-align: right;\\\"><span>\\u064a\\u064f\\u0645\\u0643\\u0646\\u0643 \\u0627\\u0644\\u0648\\u0635\\u0648\\u0644 \\u0625\\u0644\\u0649 \\u0627\\u0644\\u0642\\u0627\\u0626\\u0645\\u0629 \\u0627\\u0644\\u0645\\u064f\\u062d\\u062f\\u062b\\u0629 \\u0628\\u0627\\u0644\\u0648\\u0644\\u0627\\u064a\\u0627\\u062a \\u0627\\u0644\\u0642\\u0636\\u0627\\u0626\\u064a\\u0629 \\u0627\\u0644\\u062a\\u064a \\u0627\\u0644\\u062a\\u0632\\u0645\\u062a \\u0628\\u0627\\u0644\\u0641\\u0639\\u0644 \\u0628\\u062a\\u0628\\u0627\\u062f\\u0644 \\u0627\\u0644\\u0645\\u0639\\u0644\\u0648\\u0645\\u0627\\u062a <\\\/span><span>(<\\\/span><span>\\u0627\\u0644\\u062a\\u0628\\u0627\\u062f\\u0644 \\u0627\\u0644\\u062a\\u0644\\u0642\\u0627\\u0626\\u064a \\u0644\\u0645\\u0639\\u0644\\u0648\\u0645\\u0627\\u062a \\u0627\\u0644\\u062d\\u0633\\u0627\\u0628\\u0627\\u062a \\u0627\\u0644\\u0645\\u0627\\u0644\\u064a\\u0629<\\\/span><span>) <\\\/span><span>\\u0645\\u0639 \\u0628\\u0644\\u062f\\u0627\\u0646 \\u0623\\u062e\\u0631\\u0649 \\u0645\\u0646 \\u062e\\u0644\\u0627\\u0644 \\u0627\\u0644\\u0646\\u0642\\u0631 \\u0639\\u0644\\u0649 \\u0627\\u0644\\u0631\\u0627\\u0628\\u0637 \\u0623\\u062f\\u0646\\u0627\\u0647<\\\/span><span>:<\\\/span><\\\/h5>\\n<ul style=\\\"text-align: right;\\\">\\n<li style=\\\"direction: rtl;\\\">\\n<h5><span> \\u00a0 \\u00a0 \\u00a0 <\\\/span><a href=\\\"http:\\\/\\\/www.oecd.org\\\/tax\\\/automatic-exchange\\\/crs-implementation-and-assistance\\\/crs-by-jurisdiction\\\/#d.en.345489\\\"><span>http:\\\/\\\/www.oecd.org\\\/tax\\\/automatic-exchange\\\/crs-implementation-and-assistance\\\/crs-by-jurisdiction\\\/#d.en.345489<\\\/span><\\\/a><\\\/h5>\\n<\\\/li>\\n<\\\/ul>\\n<h5 style=\\\"direction: rtl; text-align: right;\\\"><span>\\u064a\\u064f\\u0645\\u0643\\u0646\\u0643 \\u0627\\u0644\\u0648\\u0635\\u0648\\u0644 \\u0625\\u0644\\u0649 \\u0627\\u0644\\u0642\\u0627\\u0626\\u0645\\u0629 \\u0627\\u0644\\u0645\\u064f\\u062d\\u062f\\u062b\\u0629 \\u0628\\u0627\\u0644\\u0648\\u0644\\u0627\\u064a\\u0627\\u062a \\u0627\\u0644\\u0642\\u0636\\u0627\\u0626\\u064a\\u0629 \\u0627\\u0644\\u062a\\u064a \\u0627\\u0644\\u062a\\u0632\\u0645\\u062a \\u0645\\u0639\\u0647\\u0627 \\u0627\\u0644\\u0645\\u0645\\u0644\\u0643\\u0629 \\u0627\\u0644\\u0645\\u062a\\u062d\\u062f\\u0629 \\u0628\\u0627\\u0644\\u0641\\u0639\\u0644 \\u0639\\u0644\\u0649 \\u062a\\u0628\\u0627\\u062f\\u0644 \\u0627\\u0644\\u0645\\u0639\\u0644\\u0648\\u0645\\u0627\\u062a \\u0645\\u0646 \\u062e\\u0644\\u0627\\u0644 \\u0627\\u0644\\u0646\\u0642\\u0631 \\u0639\\u0644\\u0649 \\u0627\\u0644\\u0631\\u0627\\u0628\\u0637 \\u0623\\u062f\\u0646\\u0627\\u0647<\\\/span><span>:<\\\/span><\\\/h5>\\n<ul style=\\\"text-align: right;\\\">\\n<li style=\\\"direction: rtl;\\\">\\n<h5><span> \\u00a0 \\u00a0 \\u00a0 <\\\/span><span><a href=\\\"https:\\\/\\\/www.gov.uk\\\/hmrc-internal-manuals\\\/international-exchange-of-information\\\/ieim402340\\\">https:\\\/\\\/www.gov.uk\\\/hmrc-internal-manuals\\\/international-exchange-of-information\\\/ieim402340<\\\/a><\\\/span><\\\/h5>\\n<\\\/li>\\n<\\\/ul>\\n<h5 style=\\\"direction: rtl; text-align: right;\\\"><span>\\u064a\\u064f\\u0645\\u0643\\u0646\\u0643 \\u0627\\u0644\\u0648\\u0635\\u0648\\u0644 \\u0625\\u0644\\u0649 \\u0627\\u0644\\u0642\\u0627\\u0626\\u0645\\u0629 \\u0627\\u0644\\u0645\\u064f\\u062d\\u062f\\u062b\\u0629 \\u0628\\u0627\\u0644\\u0648\\u0644\\u0627\\u064a\\u0627\\u062a \\u0627\\u0644\\u0642\\u0636\\u0627\\u0626\\u064a\\u0629 \\u0627\\u0644\\u062a\\u064a \\u0627\\u0644\\u062a\\u0632\\u0645\\u062a \\u0645\\u0639\\u0647\\u0627 \\u0642\\u0628\\u0631\\u0635 \\u0628\\u0627\\u0644\\u0641\\u0639\\u0644 \\u0639\\u0644\\u0649 \\u062a\\u0628\\u0627\\u062f\\u0644 \\u0627\\u0644\\u0645\\u0639\\u0644\\u0648\\u0645\\u0627\\u062a \\u0645\\u0646 \\u062e\\u0644\\u0627\\u0644 \\u0627\\u0644\\u0646\\u0642\\u0631 \\u0639\\u0644\\u0649 \\u0627\\u0644\\u0631\\u0627\\u0628\\u0637 \\u0623\\u062f\\u0646\\u0627\\u0647<\\\/span><span>:<\\\/span><\\\/h5>\\n<ul style=\\\"text-align: right;\\\">\\n<li style=\\\"direction: rtl;\\\">\\n<h5><span> \\u00a0 \\u00a0 \\u00a0 <\\\/span><span><a href=\\\"https:\\\/\\\/www.mof.gov.cy\\\/mof\\\/TAX\\\/taxdep.nsf\\\/All\\\/4B9DA9990CCDB191C225825800371A69\\\/$file\\\/LIST%20OF%20PARTICIPATING%20JURISDICTIONS%202018.pdf?OpenElement\\\">https:\\\/\\\/www.mof.gov.cy\\\/mof\\\/TAX\\\/taxdep.nsf\\\/All\\\/4B9DA9990CCDB191C225825800371A69\\\/$file\\\/LIST%20OF%20PARTICIPATING%20JURISDICTIONS%202018.pdf?OpenElement<\\\/a><\\\/span><\\\/h5>\\n<\\\/li>\\n<\\\/ul>\\n<h5 style=\\\"direction: rtl; text-align: right;\\\"><b><i>\\u0645\\u064f\\u0644\\u0627\\u062d\\u0638\\u0627\\u062a<\\\/i><\\\/b><b><i>:<\\\/i><\\\/b><\\\/h5>\\n<ul>\\n<li style=\\\"direction: rtl; text-align: right;\\\">\\n<h5><span> \\u00a0 \\u00a0 \\u00a0 \\u00a0 <\\\/span><span>\\u0648\\u0641\\u0642\\u064b\\u0627 \\u0644\\u0644\\u0642\\u0648\\u0627\\u0639\\u062f \\u0627\\u0644\\u0623\\u0633\\u062a\\u0631\\u0627\\u0644\\u064a\\u0629 \\u0630\\u0627\\u062a \\u0627\\u0644\\u0635\\u0644\\u0629 \\u0628\\u062a\\u0646\\u0641\\u064a\\u0630 \\u0627\\u0644\\u0645\\u0639\\u0627\\u064a\\u064a\\u0631 \\u0627\\u0644\\u0645\\u064f\\u0648\\u062d\\u062f\\u0629 \\u0644\\u0644\\u0625\\u0628\\u0644\\u0627\\u063a \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a <\\\/span><span>(CRS)<\\\/span><span>\\u060c \\u064a\\u0646\\u0628\\u063a\\u064a \\u0625\\u0628\\u0644\\u0627\\u063a \\u0645\\u0643\\u062a\\u0628 \\u0627\\u0644\\u0636\\u0631\\u0627\\u0626\\u0628 \\u0627\\u0644\\u0623\\u0633\\u062a\\u0631\\u0627\\u0644\\u064a <\\\/span><span>(ATO) <\\\/span><span>\\u0628\\u0639\\u064f\\u0645\\u0644\\u0627\\u0621 \\u0634\\u0631\\u0643\\u0629 <\\\/span><span>eToro AUS Capital Pty Ltd<\\\/span><span>\\u060c \\u0633\\u0648\\u0627\\u0621 \\u0643\\u0627\\u0646\\u0648\\u0627 \\u0645\\u064f\\u0642\\u064a\\u0645\\u064a\\u0646 \\u0636\\u0631\\u064a\\u0628\\u064a\\u064a\\u0646 \\u0628\\u0645\\u0648\\u062c\\u0628 \\u0627\\u0644\\u0648\\u0644\\u0627\\u064a\\u0629 \\u0627\\u0644\\u0642\\u0636\\u0627\\u0626\\u064a\\u0629 \\u0627\\u0644\\u0645\\u064f\\u0634\\u0627\\u0631\\u0643\\u0629 \\u0641\\u064a \\u0627\\u0644\\u062a\\u0628\\u0627\\u062f\\u0644 \\u0627\\u0644\\u062a\\u0644\\u0642\\u0627\\u0626\\u064a \\u0644\\u0645\\u0639\\u0644\\u0648\\u0645\\u0627\\u062a \\u0627\\u0644\\u062d\\u0633\\u0627\\u0628\\u0627\\u062a \\u0627\\u0644\\u0645\\u0627\\u0644\\u064a\\u0629 \\u0623\\u0645 \\u0644\\u0627<\\\/span><span>.<\\\/span><\\\/h5>\\n<\\\/li>\\n<li style=\\\"direction: rtl; text-align: right;\\\">\\n<h5><span> \\u00a0 \\u00a0 \\u00a0 \\u00a0 <\\\/span><span>\\u0644\\u0627 \\u064a\\u062a\\u0645 \\u0625\\u0628\\u0644\\u0627\\u063a \\u0633\\u0644\\u0637\\u0629 \\u0627\\u0644\\u0636\\u0631\\u0627\\u0626\\u0628 \\u0627\\u0644\\u0642\\u0628\\u0631\\u0635\\u064a\\u0629 \\u0639\\u0646 \\u0639\\u0645\\u0644\\u0627\\u0621 \\u0634\\u0631\\u0643\\u0629 <\\\/span><span>eToro (Europe) Ltd. <\\\/span><span>\\u0627\\u0644\\u0630\\u064a\\u0646 \\u0644\\u064a\\u0633\\u0648\\u0627 \\u0645\\u0642\\u064a\\u0645\\u064a\\u0646 \\u0636\\u0631\\u064a\\u0628\\u064a\\u064a\\u0646 \\u0641\\u064a \\u0627\\u0644\\u0648\\u0644\\u0627\\u064a\\u0627\\u062a \\u0627\\u0644\\u0642\\u0636\\u0627\\u0626\\u064a\\u0629 \\u0627\\u0644\\u0645\\u0634\\u0627\\u0631\\u0643\\u0629 \\u0641\\u064a \\u0627\\u0644\\u062a\\u0628\\u0627\\u062f\\u0644 \\u0627\\u0644\\u062a\\u0644\\u0642\\u0627\\u0626\\u064a \\u0644\\u0645\\u0639\\u0644\\u0648\\u0645\\u0627\\u062a \\u0627\\u0644\\u062d\\u0633\\u0627\\u0628\\u0627\\u062a \\u0627\\u0644\\u0645\\u0627\\u0644\\u064a\\u0629<\\\/span><span>.<\\\/span><\\\/h5>\\n<\\\/li>\\n<li style=\\\"direction: rtl; text-align: right;\\\">\\n<h5><span> \\u00a0 \\u00a0 \\u00a0 \\u00a0 <\\\/span><span>\\u0644\\u0627 \\u064a\\u062a\\u0645 \\u0625\\u0628\\u0644\\u0627\\u063a \\u062f\\u0627\\u0626\\u0631\\u0629 \\u0627\\u0644\\u0636\\u0631\\u0627\\u0626\\u0628 \\u0648\\u0627\\u0644\\u062c\\u0645\\u0627\\u0631\\u0643 \\u0627\\u0644\\u0645\\u0644\\u0643\\u064a\\u0629 \\u0639\\u0646 \\u0639\\u0645\\u0644\\u0627\\u0621 \\u0634\\u0631\\u0643\\u0629 <\\\/span><span>eToro (UK) Ltd. <\\\/span><span>\\u0627\\u0644\\u0630\\u064a\\u0646 \\u0644\\u064a\\u0633\\u0648\\u0627 \\u0645\\u0642\\u064a\\u0645\\u064a\\u0646 \\u0636\\u0631\\u064a\\u0628\\u064a\\u064a\\u0646 \\u0641\\u064a \\u0627\\u0644\\u0648\\u0644\\u0627\\u064a\\u0627\\u062a \\u0627\\u0644\\u0642\\u0636\\u0627\\u0626\\u064a\\u0629 \\u0627\\u0644\\u0645\\u0634\\u0627\\u0631\\u0643\\u0629 \\u0641\\u064a \\u0627\\u0644\\u062a\\u0628\\u0627\\u062f\\u0644 \\u0627\\u0644\\u062a\\u0644\\u0642\\u0627\\u0626\\u064a \\u0644\\u0645\\u0639\\u0644\\u0648\\u0645\\u0627\\u062a \\u0627\\u0644\\u062d\\u0633\\u0627\\u0628\\u0627\\u062a \\u0627\\u0644\\u0645\\u0627\\u0644\\u064a\\u0629<\\\/span><span>.<\\\/span><\\\/h5>\\n<\\\/li>\\n<li style=\\\"direction: rtl; text-align: right;\\\">\\n<h5><span> \\u00a0 \\u00a0 \\u00a0 \\u00a0 <\\\/span><span>\\u064a\\u062d\\u0642 \\u0644\\u0634\\u0631\\u0643\\u0629 <\\\/span><span>eToro <\\\/span><span>\\u062c\\u0645\\u0639 \\u0627\\u0644\\u0628\\u064a\\u0627\\u0646\\u0627\\u062a \\u062d\\u0648\\u0644 \\u062f\\u0648\\u0644 \\u0627\\u0644\\u0625\\u0642\\u0627\\u0645\\u0629 \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a\\u0629 \\u0644\\u062c\\u0645\\u064a\\u0639 \\u0627\\u0644\\u0639\\u064f\\u0645\\u0644\\u0627\\u0621\\u060c \\u0633\\u0648\\u0627\\u0621 \\u0643\\u0627\\u0646\\u0648\\u0627 \\u0645\\u0642\\u064a\\u0645\\u064a\\u0646 \\u0636\\u0631\\u064a\\u0628\\u064a\\u064a\\u0646 \\u0641\\u064a \\u0627\\u0644\\u0648\\u0644\\u0627\\u064a\\u0627\\u062a \\u0627\\u0644\\u0642\\u0636\\u0627\\u0626\\u064a\\u0629 \\u0627\\u0644\\u0645\\u0634\\u0627\\u0631\\u0643\\u0629 \\u0641\\u064a \\u0627\\u0644\\u062a\\u0628\\u0627\\u062f\\u0644 \\u0627\\u0644\\u062a\\u0644\\u0642\\u0627\\u0626\\u064a \\u0644\\u0645\\u0639\\u0644\\u0648\\u0645\\u0627\\u062a \\u0627\\u0644\\u062d\\u0633\\u0627\\u0628\\u0627\\u062a \\u0627\\u0644\\u0645\\u0627\\u0644\\u064a\\u0629 \\u0623\\u0645 \\u0644\\u0627\\u060c \\u0648\\u062a\\u062e\\u0632\\u064a\\u0646\\u0647\\u0627<\\\/span><span>.<\\\/span><\\\/h5>\\n<\\\/li>\\n<\\\/ul>\\n\"}},{\"@type\":\"Question\",\"name\":\"\\u0623\\u0646\\u0627 \\u0623\\u0639\\u064a\\u0634 \\u0641\\u064a \\u0646\\u0641\\u0633 \\u0627\\u0644\\u0628\\u0644\\u062f \\u0627\\u0644\\u0630\\u064a \\u0623\\u062f\\u0641\\u0639 \\u0641\\u064a\\u0647 \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u0629\\u060c \\u0641\\u0644\\u0645 \\u064a\\u0646\\u0628\\u063a\\u064a \\u0639\\u0644\\u064a\\u0651 \\u062a\\u0642\\u062f\\u064a\\u0645 \\u0647\\u0630\\u0647 \\u0627\\u0644\\u062a\\u0641\\u0627\\u0635\\u064a\\u0644\\u061f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p style=\\\"direction: rtl;\\\"><span>\\u0628\\u0645\\u0648\\u062c\\u0628 \\u0627\\u0644\\u0645\\u0639\\u0627\\u064a\\u064a\\u0631 \\u0627\\u0644\\u0645\\u064f\\u0648\\u062d\\u062f\\u0629 \\u0644\\u0644\\u0625\\u0628\\u0644\\u0627\\u063a \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a <\\\/span><span>(CRS)<\\\/span><span>\\u060c \\u0646\\u062d\\u0646 \\u0645\\u064f\\u0644\\u0632\\u0645\\u0648\\u0646 \\u0628\\u062d\\u0643\\u0645 \\u0627\\u0644\\u0642\\u0627\\u0646\\u0648\\u0646 \\u0628\\u062a\\u062d\\u062f\\u064a\\u062f \\u0648\\u0636\\u0639 \\u0627\\u0644\\u0625\\u0642\\u0627\\u0645\\u0629 \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a\\u0629 \\u0644\\u062c\\u0645\\u064a\\u0639 \\u0639\\u0645\\u0644\\u0627\\u0626\\u0646\\u0627\\u060c \\u062d\\u062a\\u0649 \\u0644\\u0648 \\u0643\\u0646\\u062a \\u0645\\u0642\\u064a\\u0645\\u064b\\u0627 \\u0636\\u0631\\u064a\\u0628\\u064a\\u064b\\u0627 \\u0641\\u064a \\u0646\\u0641\\u0633 \\u0627\\u0644\\u0628\\u0644\\u062f \\u0627\\u0644\\u0630\\u064a \\u062a\\u0645\\u062a\\u0644\\u0643 \\u0641\\u064a\\u0647\\u0627 \\u062d\\u0633\\u0627\\u0628\\u0643<\\\/span><span>. <\\\/span><span>\\u0648\\u0639\\u0644\\u0649 \\u0627\\u0644\\u0631\\u063a\\u0645 \\u0645\\u0646 \\u0630\\u0644\\u0643\\u060c \\u0641\\u0639\\u0627\\u062f\\u0629\\u064b \\u0644\\u0646 \\u064a\\u062a\\u0645 \\u0625\\u0628\\u0644\\u0627\\u063a \\u0628\\u064a\\u0627\\u0646\\u0627\\u062a\\u0643 \\u0625\\u0644\\u0649 \\u0627\\u0644\\u0633\\u0644\\u0637\\u0627\\u062a \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a\\u0629 \\u0644\\u0623\\u063a\\u0631\\u0627\\u0636 \\u0627\\u0644\\u062a\\u0628\\u0627\\u062f\\u0644 \\u0627\\u0644\\u062a\\u0644\\u0642\\u0627\\u0626\\u064a \\u0644\\u0645\\u0639\\u0644\\u0648\\u0645\\u0627\\u062a \\u0627\\u0644\\u062d\\u0633\\u0627\\u0628\\u0627\\u062a \\u0627\\u0644\\u0645\\u0627\\u0644\\u064a\\u0629<\\\/span><span>.<\\\/span><\\\/p>\\n\"}},{\"@type\":\"Question\",\"name\":\"\\u0623\\u0646\\u0627 \\u0623\\u0639\\u064a\\u0634 \\u0641\\u064a \\u0646\\u0641\\u0633 \\u0627\\u0644\\u0628\\u0644\\u062f \\u0627\\u0644\\u0630\\u064a \\u0623\\u062f\\u0641\\u0639 \\u0641\\u064a\\u0647 \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u0629\\u060c \\u0648\\u0647\\u0648 \\u0644\\u0627 \\u064a\\u0646\\u062f\\u0631\\u062c \\u0636\\u0645\\u0646 \\u0627\\u0644\\u0648\\u0644\\u0627\\u064a\\u0627\\u062a \\u0627\\u0644\\u0642\\u0636\\u0627\\u0626\\u064a\\u0629 \\u0627\\u0644\\u0645\\u0634\\u0627\\u0631\\u0643\\u0629 \\u0641\\u064a \\u0627\\u0644\\u062a\\u0628\\u0627\\u062f\\u0644 \\u0627\\u0644\\u062a\\u0644\\u0642\\u0627\\u0626\\u064a \\u0644\\u0645\\u0639\\u0644\\u0648\\u0645\\u0627\\u062a \\u0627\\u0644\\u062d\\u0633\\u0627\\u0628\\u0627\\u062a \\u0627\\u0644\\u0645\\u0627\\u0644\\u064a\\u0629\\u060c \\u0641\\u0644\\u0645 \\u064a\\u0646\\u0628\\u063a\\u064a \\u0639\\u0644\\u064a\\u0651 \\u062a\\u0642\\u062f\\u064a\\u0645 \\u0647\\u0630\\u0647 \\u0627\\u0644\\u062a\\u0641\\u0627\\u0635\\u064a\\u0644\\u061f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p style=\\\"direction: rtl;\\\">\\u25cf \\u064a\\u062d\\u0642 \\u0644\\u062c\\u0645\\u064a\\u0639 \\u0634\\u0631\\u0643\\u0627\\u062a \\u0645\\u062c\\u0645\\u0648\\u0639\\u0629 eToro \\u062c\\u0645\\u0639 \\u0627\\u0644\\u0628\\u064a\\u0627\\u0646\\u0627\\u062a \\u0627\\u0644\\u062e\\u0627\\u0635\\u0629 \\u0628\\u0628\\u0644\\u062f\\u0627\\u0646 \\u0627\\u0644\\u0625\\u0642\\u0627\\u0645\\u0629 \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a\\u0629 \\u0644\\u0639\\u064f\\u0645\\u0644\\u0627\\u0626\\u0647\\u0627 \\u0648\\u062a\\u062e\\u0632\\u064a\\u0646\\u0647\\u0627.<\\\/p>\\n<p style=\\\"direction: rtl;\\\">\\u25cf \\u0648\\u0641\\u0642\\u064b\\u0627 \\u0644\\u0644\\u0642\\u0648\\u0627\\u0639\\u062f \\u0627\\u0644\\u0645\\u062d\\u0644\\u064a\\u0629 \\u0630\\u0627\\u062a \\u0627\\u0644\\u0635\\u0644\\u0629 \\u0628\\u0627\\u0644\\u0645\\u0639\\u0627\\u064a\\u064a\\u0631 \\u0627\\u0644\\u0645\\u064f\\u0648\\u062d\\u062f\\u0629 \\u0644\\u0644\\u0625\\u0628\\u0644\\u0627\\u063a \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a (CRS)\\u060c \\u064a\\u0646\\u0628\\u063a\\u064a \\u0625\\u0628\\u0644\\u0627\\u063a \\u0645\\u0643\\u062a\\u0628 \\u0627\\u0644\\u0636\\u0631\\u0627\\u0626\\u0628 \\u0627\\u0644\\u0623\\u0633\\u062a\\u0631\\u0627\\u0644\\u064a (ATO) \\u0628\\u0639\\u064f\\u0645\\u0644\\u0627\\u0621 \\u0634\\u0631\\u0643\\u0629 eToro AUS Capital Pty Ltd\\u060c \\u0633\\u0648\\u0627\\u0621 \\u0643\\u0627\\u0646\\u0648\\u0627 \\u0645\\u064f\\u0642\\u064a\\u0645\\u064a\\u0646 \\u0636\\u0631\\u064a\\u0628\\u064a\\u064a\\u0646 \\u0628\\u0645\\u0648\\u062c\\u0628 \\u0627\\u0644\\u0648\\u0644\\u0627\\u064a\\u0629 \\u0627\\u0644\\u0642\\u0636\\u0627\\u0626\\u064a\\u0629 \\u0627\\u0644\\u0645\\u064f\\u0634\\u0627\\u0631\\u0643\\u0629 \\u0641\\u064a \\u0627\\u0644\\u062a\\u0628\\u0627\\u062f\\u0644 \\u0627\\u0644\\u062a\\u0644\\u0642\\u0627\\u0626\\u064a \\u0644\\u0645\\u0639\\u0644\\u0648\\u0645\\u0627\\u062a \\u0627\\u0644\\u062d\\u0633\\u0627\\u0628\\u0627\\u062a \\u0627\\u0644\\u0645\\u0627\\u0644\\u064a\\u0629 \\u0623\\u0645 \\u0644\\u0627.<\\\/p>\\n<p style=\\\"direction: rtl;\\\">\\u25cf \\u0644\\u0646 \\u064a\\u062a\\u0645 \\u0625\\u0628\\u0644\\u0627\\u063a \\u0633\\u0644\\u0637\\u0629 \\u0627\\u0644\\u0636\\u0631\\u0627\\u0626\\u0628 \\u0627\\u0644\\u0642\\u0628\\u0631\\u0635\\u064a\\u0629 \\u0623\\u0648 \\u062f\\u0627\\u0626\\u0631\\u0629 \\u0627\\u0644\\u0636\\u0631\\u0627\\u0626\\u0628 \\u0648\\u0627\\u0644\\u062c\\u0645\\u0627\\u0631\\u0643 \\u0627\\u0644\\u0645\\u0644\\u0643\\u064a\\u0629 \\u0639\\u0646 \\u0639\\u0645\\u0644\\u0627\\u0621 \\u0634\\u0631\\u0643\\u0629 eToro (Europe) Ltd. \\u0648\\u0639\\u064f\\u0645\\u0644\\u0627\\u0621 \\u0634\\u0631\\u0643\\u0629 eToro (UK) Ltd. \\u0627\\u0644\\u0630\\u064a\\u0646 \\u0644\\u064a\\u0633\\u0648\\u0627 \\u0645\\u0642\\u064a\\u0645\\u064a\\u0646 \\u0636\\u0631\\u064a\\u0628\\u064a\\u064a\\u0646 \\u0641\\u064a \\u0627\\u0644\\u0648\\u0644\\u0627\\u064a\\u0627\\u062a \\u0627\\u0644\\u0642\\u0636\\u0627\\u0626\\u064a\\u0629 \\u0627\\u0644\\u0645\\u0634\\u0627\\u0631\\u0643\\u0629 \\u0641\\u064a \\u0627\\u0644\\u062a\\u0628\\u0627\\u062f\\u0644 \\u0627\\u0644\\u062a\\u0644\\u0642\\u0627\\u0626\\u064a \\u0644\\u0645\\u0639\\u0644\\u0648\\u0645\\u0627\\u062a \\u0627\\u0644\\u062d\\u0633\\u0627\\u0628\\u0627\\u062a \\u0627\\u0644\\u0645\\u0627\\u0644\\u064a\\u0629.<\\\/p>\\n\"}},{\"@type\":\"Question\",\"name\":\"\\u0625\\u0644\\u0649 \\u0645\\u0646 \\u062a\\u0642\\u0648\\u0645 eToro \\u0628\\u0627\\u0644\\u0625\\u0628\\u0644\\u0627\\u063a \\u0639\\u0646 \\u0627\\u0644\\u0645\\u0639\\u0644\\u0648\\u0645\\u0627\\u062a\\u061f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<ul>\\n<li style=\\\"direction: rtl;  text-align: right;\\\"><span>\\u0628\\u0627\\u0644\\u0646\\u0633\\u0628\\u0629 \\u0644\\u0639\\u0645\\u0644\\u0627\\u0621 \\u0634\\u0631\\u0643\\u0629 <\\\/span><span>eToro (Europe) Ltd<\\\/span><span>\\u060c \\u0633\\u064a\\u062a\\u0645 \\u0625\\u0628\\u0644\\u0627\\u063a \\u0633\\u0644\\u0637\\u0629 \\u0627\\u0644\\u0636\\u0631\\u0627\\u0626\\u0628 \\u0627\\u0644\\u0642\\u0628\\u0631\\u0635\\u064a\\u0629 \\u0639\\u0646 \\u0627\\u0644\\u0645\\u0639\\u0644\\u0648\\u0645\\u0627\\u062a \\u0627\\u0644\\u0645\\u0630\\u0643\\u0648\\u0631\\u0629 \\u0623\\u0639\\u0644\\u0627\\u0647<\\\/span><span>.<\\\/span><\\\/li>\\n<li style=\\\"direction: rtl;  text-align: right;\\\"><span>\\u0628\\u0627\\u0644\\u0646\\u0633\\u0628\\u0629 \\u0644\\u0639\\u064f\\u0645\\u0644\\u0627\\u0621 \\u0634\\u0631\\u0643\\u0629 <\\\/span><span>eToro (UK) Ltd<\\\/span><span>\\u060c \\u0633\\u064a\\u062a\\u0645 \\u0625\\u0628\\u0644\\u0627\\u063a \\u062f\\u0627\\u0626\\u0631\\u0629 \\u0627\\u0644\\u0636\\u0631\\u0627\\u0626\\u0628 \\u0648\\u0627\\u0644\\u062c\\u0645\\u0627\\u0631\\u0643 \\u0627\\u0644\\u0645\\u0644\\u0643\\u064a\\u0629 \\u0639\\u0646 \\u0627\\u0644\\u0645\\u0639\\u0644\\u0648\\u0645\\u0627\\u062a \\u0627\\u0644\\u0645\\u0630\\u0643\\u0648\\u0631\\u0629 \\u0623\\u0639\\u0644\\u0627\\u0647<\\\/span><span>.<\\\/span><\\\/li>\\n<li style=\\\"direction: rtl;  text-align: right;\\\"><span>\\u0628\\u0627\\u0644\\u0646\\u0633\\u0628\\u0629 \\u0644\\u0639\\u064f\\u0645\\u0644\\u0627\\u0621 \\u0634\\u0631\\u0643\\u0629 <\\\/span><span>AUS Capital Pty Ltd<\\\/span><span>\\u060c \\u0633\\u064a\\u062a\\u0645 \\u0625\\u0628\\u0644\\u0627\\u063a \\u0645\\u0643\\u062a\\u0628 \\u0627\\u0644\\u0636\\u0631\\u0627\\u0626\\u0628 \\u0627\\u0644\\u0623\\u0633\\u062a\\u0631\\u0627\\u0644\\u064a \\u0639\\u0646 \\u0627\\u0644\\u0645\\u0639\\u0644\\u0648\\u0645\\u0627\\u062a \\u0627\\u0644\\u0645\\u0630\\u0643\\u0648\\u0631\\u0629 \\u0623\\u0639\\u0644\\u0627\\u0647<\\\/span><span>.<\\\/span><\\\/li>\\n<\\\/ul>\\n<p style=\\\"direction: rtl; text-align: right;\\\"><span>\\u0627\\u0644\\u0642\\u0627\\u0639\\u062f\\u0629 \\u0627\\u0644\\u0639\\u0627\\u0645\\u0629 \\u062a\\u062a\\u0645\\u062b\\u0644 \\u0641\\u064a \\u0623\\u0646 \\u0627\\u0644\\u0645\\u0624\\u0633\\u0633\\u0627\\u062a \\u0627\\u0644\\u0645\\u0627\\u0644\\u064a\\u0629 \\u0627\\u0644\\u0645\\u062d\\u0644\\u064a\\u0629 \\u062a\\u0642\\u0648\\u0645 \\u0628\\u0625\\u0628\\u0644\\u0627\\u063a \\u0633\\u0644\\u0637\\u0629 \\u0627\\u0644\\u0636\\u0631\\u0627\\u0626\\u0628 \\u0627\\u0644\\u0645\\u062e\\u062a\\u0635\\u0629 \\u0628\\u0627\\u0644\\u0645\\u0639\\u0644\\u0648\\u0645\\u0627\\u062a \\u0630\\u0627\\u062a \\u0627\\u0644\\u0635\\u0644\\u0629 \\u0628\\u0627\\u0644\\u0645\\u0639\\u0627\\u064a\\u064a\\u0631 \\u0627\\u0644\\u0645\\u064f\\u0648\\u062d\\u062f\\u0629 \\u0644\\u0644\\u0625\\u0628\\u0644\\u0627\\u063a \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a <\\\/span><span>(CRS)<\\\/span><span>\\u060c \\u0627\\u0644\\u062a\\u064a \\u0628\\u062f\\u0648\\u0631\\u0647\\u0627 \\u062a\\u062a\\u0628\\u0627\\u062f\\u0644 \\u0647\\u0630\\u0647 \\u0627\\u0644\\u0645\\u0639\\u0644\\u0648\\u0645\\u0627\\u062a \\u0645\\u0639 \\u0627\\u0644\\u0633\\u0644\\u0637\\u0627\\u062a \\u0627\\u0644\\u0645\\u062e\\u062a\\u0635\\u0629 \\u0628\\u0627\\u0644\\u0648\\u0644\\u0627\\u064a\\u0627\\u062a \\u0627\\u0644\\u0642\\u0636\\u0627\\u0626\\u064a\\u0629 \\u0627\\u0644\\u0645\\u064f\\u0634\\u0627\\u0631\\u0643\\u0629 \\u0641\\u064a \\u0627\\u0644\\u062a\\u0628\\u0627\\u062f\\u0644 \\u0627\\u0644\\u062a\\u0644\\u0642\\u0627\\u0626\\u064a \\u0644\\u0645\\u0639\\u0644\\u0648\\u0645\\u0627\\u062a \\u0627\\u0644\\u062d\\u0633\\u0627\\u0628\\u0627\\u062a \\u0627\\u0644\\u0645\\u0627\\u0644\\u064a\\u0629\\u060c \\u0648\\u0627\\u0644\\u0645\\u064f\\u0648\\u0642\\u0651\\u0639\\u0629 \\u0639\\u0644\\u0649 \\u0627\\u062a\\u0641\\u0627\\u0642 \\u0645\\u0639\\u0645\\u0648\\u0644 \\u0628\\u0647<\\\/span><span>.<\\\/span><\\\/p>\\n\"}},{\"@type\":\"Question\",\"name\":\"\\u0644\\u0645\\u0627\\u0630\\u0627 \\u062a\\u0642\\u0648\\u0645 eToro \\u0628\\u062a\\u0632\\u0648\\u064a\\u062f \\u0627\\u0644\\u0633\\u0644\\u0637\\u0627\\u062a \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a\\u0629 \\u0628\\u0627\\u0644\\u062a\\u0641\\u0627\\u0635\\u064a\\u0644 \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a\\u0629 \\u0627\\u0644\\u062e\\u0627\\u0635\\u0629 \\u0628\\u064a\\u061f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p style=\\\"direction: rtl;\\\"><span>\\u064a\\u0646\\u0628\\u063a\\u064a \\u0639\\u0644\\u0649 \\u0634\\u0631\\u0643\\u0629 <\\\/span><span>eToro <\\\/span><span>\\u0627\\u0644\\u0625\\u0628\\u0644\\u0627\\u063a \\u0639\\u0646 \\u062a\\u0641\\u0627\\u0635\\u064a\\u0644\\u0643 \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a\\u0629 \\u0648\\u0641\\u0642\\u064b\\u0627 \\u0644\\u0644\\u0627\\u0644\\u062a\\u0632\\u0627\\u0645\\u0627\\u062a \\u0627\\u0644\\u062a\\u0646\\u0638\\u064a\\u0645\\u064a\\u0629 \\u0627\\u0644\\u062a\\u064a \\u062a\\u0641\\u0631\\u0636\\u0647\\u0627 \\u0627\\u0644\\u0628\\u0644\\u062f\\u0627\\u0646 \\u0627\\u0644\\u0645\\u0634\\u0627\\u0631\\u0643\\u0629 \\u0641\\u064a \\u062a\\u0646\\u0641\\u064a\\u0630 \\u0627\\u0644\\u0645\\u0639\\u0627\\u064a\\u064a\\u0631 \\u0627\\u0644\\u0645\\u064f\\u0648\\u062d\\u062f\\u0629 \\u0644\\u0644\\u0625\\u0628\\u0644\\u0627\\u063a \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a <\\\/span><span>(CRS).<\\\/span><\\\/p>\\n\"}},{\"@type\":\"Question\",\"name\":\"\\u0645\\u0627 \\u0647\\u064a \\u0627\\u0644\\u0645\\u0639\\u0644\\u0648\\u0645\\u0627\\u062a \\u0627\\u0644\\u062a\\u064a \\u064a\\u0646\\u0628\\u063a\\u064a \\u0627\\u0644\\u0625\\u0628\\u0644\\u0627\\u063a \\u0639\\u0646\\u0647\\u0627 \\u0628\\u0645\\u0648\\u062c\\u0628 \\u0627\\u0644\\u0645\\u0639\\u0627\\u064a\\u064a\\u0631 \\u0627\\u0644\\u0645\\u064f\\u0648\\u062d\\u062f\\u0629 \\u0644\\u0644\\u0625\\u0628\\u0644\\u0627\\u063a \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a (CRS)\\u061f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p style=\\\"direction: rtl;\\\"><span>\\u0646\\u0642\\u0648\\u0645 \\u0628\\u0627\\u0644\\u0625\\u0628\\u0644\\u0627\\u063a \\u0639\\u0646 \\u0643\\u0644 \\u0645\\u0646 \\u0627\\u0644\\u0645\\u0639\\u0644\\u0648\\u0645\\u0627\\u062a \\u0627\\u0644\\u0634\\u062e\\u0635\\u064a\\u0629 <\\\/span><span>(<\\\/span><span>\\u0639\\u0644\\u0649 \\u0633\\u0628\\u064a\\u0644 \\u0627\\u0644\\u0645\\u062b\\u0627\\u0644\\u060c \\u0627\\u0644\\u0627\\u0633\\u0645 \\u0648\\u0627\\u0644\\u0639\\u0646\\u0648\\u0627\\u0646 \\u0648\\u0631\\u0642\\u0645 \\u062a\\u0639\\u0631\\u064a\\u0641 \\u062f\\u0627\\u0641\\u0639 \\u0627\\u0644\\u0636\\u0631\\u0627\\u0626\\u0628 \\u0627\\u0644\\u0623\\u0645\\u0631\\u064a\\u0643\\u064a\\u0629<\\\/span><span>)<\\\/span><span>\\u060c \\u0648\\u0627\\u0644\\u0645\\u0639\\u0644\\u0648\\u0645\\u0627\\u062a \\u0627\\u0644\\u0645\\u0627\\u0644\\u064a\\u0629 <\\\/span><span>(<\\\/span><span>\\u0639\\u0644\\u0649 \\u0633\\u0628\\u064a\\u0644 \\u0627\\u0644\\u0645\\u062b\\u0627\\u0644\\u060c \\u0631\\u0642\\u0645 \\u0627\\u0644\\u062d\\u0633\\u0627\\u0628 \\u0648\\u0631\\u0635\\u064a\\u062f \\u0627\\u0644\\u062d\\u0633\\u0627\\u0628 \\u0648\\u0627\\u0644\\u0645\\u0628\\u0627\\u0644\\u063a \\u0627\\u0644\\u0645\\u062f\\u0641\\u0648\\u0639\\u0629 \\u0641\\u064a \\u0627\\u0644\\u062d\\u0633\\u0627\\u0628<\\\/span><span>)<\\\/span><span>\\u060c \\u0648\\u0641\\u0642\\u064b\\u0627 \\u0644\\u0642\\u0648\\u0627\\u0639\\u062f \\u0627\\u0644\\u0625\\u0628\\u0644\\u0627\\u063a \\u0628\\u0645\\u0648\\u062c\\u0628 \\u0627\\u0644\\u0645\\u0639\\u0627\\u064a\\u064a\\u0631 \\u0627\\u0644\\u0645\\u064f\\u0648\\u062d\\u062f\\u0629 \\u0644\\u0644\\u0625\\u0628\\u0644\\u0627\\u063a \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a <\\\/span><span>(CRS).<\\\/span><\\\/p>\\n\"}},{\"@type\":\"Question\",\"name\":\"\\u0647\\u0644 \\u064a\\u064f\\u0645\\u0643\\u0646\\u0643 \\u062a\\u062d\\u062f\\u064a\\u062f \\u0627\\u0644\\u0645\\u0628\\u0627\\u0644\\u063a \\u0627\\u0644\\u062a\\u064a \\u0623\\u0628\\u0644\\u063a\\u062a \\u0639\\u0646\\u0647\\u0627 \\u0628\\u0645\\u0648\\u062c\\u0628 \\u0642\\u0648\\u0627\\u0639\\u062f \\u0627\\u0644\\u0625\\u0628\\u0644\\u0627\\u063a \\u0628\\u0645\\u0648\\u062c\\u0628 \\u0627\\u0644\\u0645\\u0639\\u0627\\u064a\\u064a\\u0631 \\u0627\\u0644\\u0645\\u064f\\u0648\\u062d\\u062f\\u0629 \\u0644\\u0644\\u0625\\u0628\\u0644\\u0627\\u063a \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a (CRS) \\u062d\\u062a\\u0649 \\u0623\\u062a\\u0645\\u0643\\u0646 \\u0645\\u0646 \\u0627\\u0644\\u0625\\u0628\\u0644\\u0627\\u063a \\u0639\\u0646\\u0647\\u0627 \\u0641\\u064a \\u0627\\u0644\\u0625\\u0642\\u0631\\u0627\\u0631 \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a \\u0627\\u0644\\u062e\\u0627\\u0635 \\u0628\\u064a\\u061f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p style=\\\"direction: rtl;\\\"><span>\\u064a\\u064f\\u0631\\u062c\\u0649 \\u0645\\u0644\\u0627\\u062d\\u0638\\u0629 \\u0623\\u0646\\u0647 \\u0648\\u0641\\u0642\\u064b\\u0627 \\u0644\\u0642\\u0648\\u0627\\u0639\\u062f \\u0627\\u0644\\u0645\\u0639\\u0627\\u064a\\u064a\\u0631 \\u0627\\u0644\\u0645\\u064f\\u0648\\u062d\\u062f\\u0629 \\u0644\\u0644\\u0625\\u0628\\u0644\\u0627\\u063a \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a <\\\/span><span>(CRS)<\\\/span><span>\\u060c \\u0646\\u0642\\u0648\\u0645 \\u0628\\u0627\\u0644\\u0625\\u0628\\u0644\\u0627\\u063a \\u0639\\u0646 \\u0646\\u0641\\u0633 \\u0627\\u0644\\u0623\\u0631\\u0642\\u0627\\u0645 \\u0627\\u0644\\u0645\\u062a\\u0641\\u0642 \\u0639\\u0644\\u064a\\u0647\\u0627 \\u0639\\u0644\\u0649 \\u0646\\u062d\\u0648 \\u0645\\u064f\\u0634\\u062a\\u0631\\u0643 \\u0644\\u062c\\u0645\\u064a\\u0639 \\u0627\\u0644\\u0639\\u0645\\u0644\\u0627\\u0621 \\u0627\\u0644\\u0645\\u0642\\u064a\\u0645\\u064a\\u0646 \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a\\u064a\\u0646 \\u0641\\u064a \\u0623\\u0643\\u062b\\u0631 \\u0645\\u0646 <\\\/span><span>100 <\\\/span><span>\\u0648\\u0644\\u0627\\u064a\\u0629 \\u0642\\u0636\\u0627\\u0626\\u064a\\u0629 \\u0645\\u062e\\u062a\\u0644\\u0641\\u0629 \\u0645\\u0634\\u0627\\u0631\\u0643\\u0629 \\u0641\\u064a \\u0627\\u0644\\u062a\\u0628\\u0627\\u062f\\u0644 \\u0627\\u0644\\u062a\\u0644\\u0642\\u0627\\u0626\\u064a \\u0644\\u0645\\u0639\\u0644\\u0648\\u0645\\u0627\\u062a \\u0627\\u0644\\u062d\\u0633\\u0627\\u0628\\u0627\\u062a \\u0627\\u0644\\u0645\\u0627\\u0644\\u064a\\u0629<\\\/span><span>. <\\\/span><span>\\u0648\\u0644\\u064a\\u0633\\u062a \\u0628\\u0627\\u0644\\u0636\\u0631\\u0648\\u0631\\u0629 \\u0623\\u0646 \\u062a\\u0643\\u0648\\u0646 \\u0647\\u0630\\u0647 \\u0647\\u064a \\u0627\\u0644\\u0623\\u0631\\u0642\\u0627\\u0645 \\u0627\\u0644\\u062a\\u064a \\u064a\\u062c\\u0628 \\u0623\\u0646 \\u062a\\u062e\\u0636\\u0639 \\u0644\\u0644\\u0636\\u0631\\u064a\\u0628\\u0629 \\u0628\\u0645\\u0648\\u062c\\u0628 \\u0627\\u0644\\u0642\\u0648\\u0627\\u0646\\u064a\\u0646 \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a\\u0629 \\u0627\\u0644\\u0645\\u062d\\u0644\\u064a\\u0629<\\\/span><span>.<\\\/span><\\\/p>\\n<p style=\\\"direction: rtl;\\\"><span>\\u00a0<\\\/span><span>\\u0639\\u0644\\u0649 \\u0648\\u062c\\u0647 \\u0627\\u0644\\u062a\\u062d\\u062f\\u064a\\u062f\\u060c \\u0648\\u0641\\u0642\\u064b\\u0627 \\u0644\\u0642\\u0648\\u0627\\u0639\\u062f \\u0627\\u0644\\u0645\\u0639\\u0627\\u064a\\u064a\\u0631 \\u0627\\u0644\\u0645\\u064f\\u0648\\u062d\\u062f\\u0629 \\u0644\\u0644\\u0625\\u0628\\u0644\\u0627\\u063a \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a <\\\/span><span>(CRS)<\\\/span><span>\\u060c \\u0644\\u0627 \\u064a\\u0646\\u0628\\u063a\\u064a \\u0639\\u0644\\u064a\\u0646\\u0627 \\u0627\\u0644\\u0625\\u0628\\u0644\\u0627\\u063a \\u0633\\u0648\\u0649 \\u0639\\u0646 \\u0627\\u0644\\u0623\\u0631\\u0628\\u0627\\u062d \\u0627\\u0644\\u0645\\u062d\\u0642\\u0642\\u0629 \\u0627\\u0644\\u062a\\u064a \\u062a\\u0645 \\u0625\\u0636\\u0627\\u0641\\u062a\\u0647\\u0627 \\u0625\\u0644\\u0649 \\u062d\\u0633\\u0627\\u0628\\u0643 \\u062e\\u0644\\u0627\\u0644 \\u0627\\u0644\\u0641\\u062a\\u0631\\u0629 \\u0627\\u0644\\u0645\\u0634\\u0645\\u0648\\u0644\\u0629 \\u0628\\u0627\\u0644\\u062a\\u0642\\u0631\\u064a\\u0631 <\\\/span><span>(<\\\/span><span>\\u0628\\u062d\\u064a\\u062b \\u062a\\u0643\\u0648\\u0646 \\u0627\\u0644\\u0635\\u0641\\u0642\\u0627\\u062a \\u0642\\u062f \\u0623\\u064f\\u063a\\u0644\\u0642\\u062a \\u0645\\u064f\\u062d\\u0642\\u0642\\u0629 \\u0627\\u0644\\u0623\\u0631\\u0628\\u0627\\u062d<\\\/span><span>). <\\\/span><span>\\u064a\\u0639\\u0646\\u064a \\u0630\\u0644\\u0643 \\u0623\\u0646\\u0647 \\u0644\\u0627 \\u064a\\u064f\\u0633\\u0645\\u062d \\u0644\\u0646\\u0627 \\u0628\\u062e\\u0635\\u0645 \\u0625\\u062c\\u0645\\u0627\\u0644\\u064a \\u0627\\u0644\\u0639\\u0627\\u0626\\u062f\\u0627\\u062a \\u0627\\u0644\\u0645\\u062e\\u0635\\u0648\\u0645\\u0629 <\\\/span><span>(<\\\/span><span>\\u0628\\u062d\\u064a\\u062b \\u062a\\u0643\\u0648\\u0646 \\u0627\\u0644\\u0635\\u0641\\u0642\\u0627\\u062a \\u0642\\u062f \\u0623\\u064f\\u063a\\u0644\\u0642\\u062a \\u0645\\u064f\\u062a\\u0643\\u0628\\u062f\\u0629\\u064b \\u0644\\u0644\\u062e\\u0633\\u0627\\u0626\\u0631<\\\/span><span>).<\\\/span><\\\/p>\\n<p style=\\\"direction: rtl;\\\"><span>\\u064a\\u064f\\u0631\\u062c\\u0649 \\u0645\\u064f\\u0644\\u0627\\u062d\\u0638\\u0629 \\u0623\\u0646 \\u0646\\u0633\\u0628\\u0629 <\\\/span><span>&#8220;<\\\/span><span>\\u0623\\u0631\\u0628\\u0627\\u062d \\u0627\\u0644\\u0635\\u0641\\u0642\\u0629 \\u0623\\u0648 \\u062e\\u0633\\u0627\\u0626\\u0631\\u0647\\u0627 <\\\/span><span>(<\\\/span><span>\\u0644\\u0644\\u0635\\u0641\\u0642\\u0627\\u062a \\u0627\\u0644\\u0645\\u064f\\u063a\\u0644\\u0642\\u0629 \\u0641\\u0642\\u0637<\\\/span><span>) <\\\/span><span>\\u0627\\u0644\\u0638\\u0627\\u0647\\u0631\\u0629 \\u0639\\u0644\\u0649 \\u0627\\u0644\\u0635\\u0641\\u062d\\u0629 \\u0627\\u0644\\u0623\\u0648\\u0644\\u0649 \\u0645\\u0646 \\u0628\\u064a\\u0627\\u0646 \\u062d\\u0633\\u0627\\u0628 <\\\/span><span>eToro <\\\/span><span>\\u062a\\u064f\\u0648\\u0636\\u062d \\u0635\\u0627\\u0641\\u064a \\u0627\\u0644\\u0635\\u0641\\u0642\\u0629 \\u0644\\u0644\\u0639\\u0627\\u0645\\u060c \\u0623\\u064a \\u0625\\u062c\\u0645\\u0627\\u0644\\u064a \\u0627\\u0644\\u0639\\u0627\\u0626\\u062f\\u0627\\u062a \\u0627\\u0644\\u0645\\u064f\\u0636\\u0627\\u0641\\u0629 \\u0625\\u0644\\u0649 \\u0627\\u0644\\u062d\\u0633\\u0627\\u0628 \\u0648\\u0627\\u0644\\u0645\\u062e\\u0635\\u0648\\u0645\\u0629 \\u0645\\u0646\\u0647 \\u0639\\u0644\\u0649 \\u062d\\u062f \\u0633\\u0648\\u0627\\u0621<\\\/span><span>.<\\\/span><\\\/p>\\n<p style=\\\"direction: rtl;\\\"><span>\\u0641\\u064a \\u0635\\u0641\\u062d\\u0629 <\\\/span><span>&#8220;<\\\/span><span>\\u0627\\u0644\\u0635\\u0641\\u0642\\u0627\\u062a \\u0627\\u0644\\u0645\\u064f\\u063a\\u0644\\u0642\\u0629<\\\/span><span>&#8221; <\\\/span><span>\\u0645\\u0646 \\u0628\\u064a\\u0627\\u0646 \\u062d\\u0633\\u0627\\u0628 <\\\/span><span>eToro <\\\/span><span>\\u0627\\u0644\\u062e\\u0627\\u0635 \\u0628\\u0643\\u060c \\u064a\\u064f\\u0645\\u0643\\u0646\\u0643 \\u0627\\u0644\\u0639\\u062b\\u0648\\u0631 \\u0639\\u0644\\u0649 \\u062a\\u062d\\u0644\\u064a\\u0644 \\u062a\\u0641\\u0635\\u064a\\u0644\\u064a \\u0644\\u0625\\u062c\\u0645\\u0627\\u0644\\u064a \\u0627\\u0644\\u0639\\u0627\\u0626\\u062f\\u0627\\u062a \\u0627\\u0644\\u0645\\u064f\\u0636\\u0627\\u0641\\u0629 \\u0625\\u0644\\u0649 \\u0627\\u0644\\u062d\\u0633\\u0627\\u0628 \\u0648\\u0627\\u0644\\u0645\\u062e\\u0635\\u0648\\u0645\\u0629 \\u0645\\u0646\\u0647<\\\/span><span>.<\\\/span><\\\/p>\\n\"}},{\"@type\":\"Question\",\"name\":\"\\u0647\\u0644 \\u064a\\u064f\\u0645\\u0643\\u0646\\u0643 \\u0623\\u0646 \\u062a\\u062e\\u0628\\u0631\\u0646\\u064a \\u0628\\u0645\\u0627 \\u0623\\u062d\\u062a\\u0627\\u062c \\u0625\\u0644\\u0649 \\u062a\\u0633\\u062c\\u064a\\u0644\\u0647 \\u0641\\u064a \\u0627\\u0644\\u0625\\u0642\\u0631\\u0627\\u0631 \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a \\u0627\\u0644\\u062e\\u0627\\u0635 \\u0628\\u064a \\u0645\\u0646 \\u0646\\u0634\\u0627\\u0637 eToro\\u061f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p style=\\\"direction: rtl;\\\"><span>\\u0644\\u0627 \\u064a\\u064f\\u0645\\u0643\\u0646\\u0646\\u0627 \\u062a\\u0642\\u062f\\u064a\\u0645 \\u0627\\u0644\\u0645\\u0634\\u0648\\u0631\\u0629 \\u0628\\u0634\\u0623\\u0646 \\u0645\\u0627 \\u064a\\u062c\\u0628 \\u0639\\u0644\\u064a\\u0643 \\u0627\\u0644\\u0625\\u0628\\u0644\\u0627\\u063a \\u0639\\u0646\\u0647 \\u0641\\u064a \\u0625\\u0642\\u0631\\u0627\\u0631\\u0643 \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a \\u0628\\u0645\\u0648\\u062c\\u0628 \\u0642\\u0648\\u0627\\u0646\\u064a\\u0646 \\u0648\\u0644\\u0648\\u0627\\u0626\\u062d \\u0627\\u0644\\u0636\\u0631\\u0627\\u0626\\u0628 \\u0627\\u0644\\u0645\\u062d\\u0644\\u064a\\u0629<\\\/span><span>. <\\\/span><span>\\u064a\\u0644\\u062a\\u0632\\u0645 \\u0643\\u0644 \\u0639\\u0645\\u064a\\u0644 \\u0628\\u0625\\u0628\\u0644\\u0627\\u063a \\u0627\\u0644\\u0633\\u0644\\u0637\\u0627\\u062a \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a\\u0629 \\u0627\\u0644\\u062e\\u0627\\u0636\\u0639 \\u0644\\u0647\\u0627 \\u0628\\u0627\\u0644\\u062a\\u0632\\u0627\\u0645\\u0627\\u062a\\u0647 \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a\\u0629 \\u0648\\u0641\\u0642\\u064b\\u0627 \\u0644\\u0642\\u0648\\u0627\\u0639\\u062f \\u0627\\u0644\\u0636\\u0631\\u0627\\u0626\\u0628 \\u0627\\u0644\\u0645\\u062d\\u0644\\u064a\\u0629<\\\/span><span>.<\\\/span><\\\/p>\\n<p style=\\\"direction: rtl;\\\"><span>\\u064a\\u064f\\u0631\\u062c\\u0649 \\u0645\\u0644\\u0627\\u062d\\u0638\\u0629 \\u0623\\u0646 \\u0643\\u0634\\u0641 \\u062d\\u0633\\u0627\\u0628 <\\\/span><span>eToro <\\\/span><span>\\u0644\\u064a\\u0633 \\u0628\\u064a\\u0627\\u0646 \\u0636\\u0631\\u064a\\u0628\\u064a<\\\/span><span>. <\\\/span><span>\\u0648\\u0639\\u0644\\u0649 \\u0627\\u0644\\u0631\\u063a\\u0645 \\u0645\\u0646 \\u0630\\u0644\\u0643\\u060c \\u064a\\u062c\\u0648\\u0632 \\u0644\\u0643 \\u0627\\u0633\\u062a\\u062e\\u062f\\u0627\\u0645 \\u0645\\u0639\\u0644\\u0648\\u0645\\u0627\\u062a \\u0645\\u0646 \\u0628\\u064a\\u0627\\u0646 \\u062d\\u0633\\u0627\\u0628\\u0643 \\u0644\\u062d\\u0633\\u0627\\u0628 \\u0627\\u0644\\u062f\\u062e\\u0644 \\u0627\\u0644\\u062e\\u0627\\u0636\\u0639 \\u0644\\u0644\\u0636\\u0631\\u064a\\u0628\\u0629 \\u0627\\u0644\\u0630\\u064a \\u0642\\u062f \\u062a\\u062d\\u062a\\u0627\\u062c \\u0625\\u0644\\u0649 \\u062a\\u0636\\u0645\\u064a\\u0646\\u0647 \\u0641\\u064a \\u0627\\u0644\\u0625\\u0642\\u0631\\u0627\\u0631 \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a \\u0627\\u0644\\u062e\\u0627\\u0635 \\u0628\\u0643<\\\/span><span>.<\\\/span><\\\/p>\\n\"}},{\"@type\":\"Question\",\"name\":\"\\u0643\\u0645 \\u0645\\u0631\\u0629 \\u0633\\u064a\\u062a\\u0645 \\u0625\\u0631\\u0633\\u0627\\u0644 \\u0647\\u0630\\u0647 \\u0627\\u0644\\u0645\\u0639\\u0644\\u0648\\u0645\\u0627\\u062a \\u0641\\u064a \\u0627\\u0644\\u0633\\u0646\\u0629\\u061f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p style=\\\"direction: rtl;\\\"><span>\\u0645\\u0631\\u0629 \\u0648\\u0627\\u062d\\u062f\\u0629 \\u0641\\u064a \\u0627\\u0644\\u0639\\u0627\\u0645\\u060c \\u0648\\u0641\\u0642\\u0627 \\u0644\\u062c\\u062f\\u0648\\u0644 \\u0627\\u0644\\u0633\\u0644\\u0637\\u0629 \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a\\u0629 \\u0630\\u0627\\u062a \\u0627\\u0644\\u0635\\u0644\\u0629<\\\/span><span>.<\\\/span><\\\/p>\\n<p>&nbsp;<\\\/p>\\n\"}},{\"@type\":\"Question\",\"name\":\"\\u0645\\u0627\\u0630\\u0627 \\u0623\\u0641\\u0639\\u0644 \\u0625\\u0630\\u0627 \\u0644\\u0645 \\u0623\\u0643\\u0646 \\u0623\\u0631\\u064a\\u062f \\u0623\\u0646 \\u062a\\u0631\\u0633\\u0644 eToro \\u0645\\u0639\\u0644\\u0648\\u0645\\u0627\\u062a\\u064a \\u0627\\u0644\\u062e\\u0627\\u0635\\u0629 \\u0625\\u0644\\u0649 \\u0647\\u0630\\u0647 \\u0627\\u0644\\u0633\\u0644\\u0637\\u0627\\u062a\\u061f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p style=\\\"direction: rtl;\\\"><span>\\u062a\\u0628\\u0627\\u062f\\u0644 \\u0627\\u0644\\u0645\\u0639\\u0644\\u0648\\u0645\\u0627\\u062a \\u0647\\u0648 \\u0627\\u0644\\u062a\\u0632\\u0627\\u0645\\u0646\\u0627 \\u0627\\u0644\\u0645\\u0628\\u0627\\u0634\\u0631\\u060c \\u062a\\u0645\\u0627\\u0645\\u064b\\u0627 \\u0645\\u062b\\u0644\\u0645\\u0627 \\u0623\\u0646\\u0647 \\u0627\\u0644\\u062a\\u0632\\u0627\\u0645 \\u0639\\u0644\\u0649 \\u0623\\u064a \\u0645\\u0624\\u0633\\u0633\\u0629 \\u0645\\u0627\\u0644\\u064a\\u0629 \\u0623\\u062e\\u0631\\u0649 \\u062a\\u0642\\u0639 \\u0641\\u064a \\u0627\\u0644\\u0648\\u0644\\u0627\\u064a\\u0627\\u062a \\u0627\\u0644\\u0642\\u0636\\u0627\\u0626\\u064a\\u0629 \\u0627\\u0644\\u0645\\u0634\\u0627\\u0631\\u0643\\u0629 \\u0641\\u064a \\u0627\\u0644\\u062a\\u0628\\u0627\\u062f\\u0644 \\u0627\\u0644\\u062a\\u0644\\u0642\\u0627\\u0626\\u064a \\u0644\\u0645\\u0639\\u0644\\u0648\\u0645\\u0627\\u062a \\u0627\\u0644\\u062d\\u0633\\u0627\\u0628\\u0627\\u062a \\u0627\\u0644\\u0645\\u0627\\u0644\\u064a\\u0629<\\\/span><span>. <\\\/span><span>\\u0625\\u0630\\u0627 \\u0644\\u0645 \\u064a\\u064f\\u0634\\u0627\\u0631\\u0643 \\u0628\\u0644\\u062f \\u0625\\u0642\\u0627\\u0645\\u062a\\u0643 \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a\\u0629 \\u0641\\u064a \\u0627\\u062a\\u0641\\u0627\\u0642 \\u062a\\u0628\\u0627\\u062f\\u0644 \\u0627\\u0644\\u0645\\u0639\\u0644\\u0648\\u0645\\u0627\\u062a\\u060c \\u0641\\u0644\\u0646 \\u062a\\u062a\\u0645 \\u0645\\u0634\\u0627\\u0631\\u0643\\u0629 \\u0628\\u064a\\u0627\\u0646\\u0627\\u062a\\u0643\\u060c \\u0625\\u0644\\u0627 \\u0625\\u0630\\u0627 \\u0643\\u0646\\u062a \\u0639\\u0645\\u064a\\u0644\\u0627\\u064b \\u0644\\u0634\\u0631\\u0643\\u0629 <\\\/span><span>eToro AUS Capital Pty Ltd<\\\/span><span>\\u060c \\u0648\\u0647\\u064a \\u0634\\u0631\\u0643\\u0629 \\u062e\\u0627\\u0636\\u0639\\u0629 \\u0644\\u0644\\u062a\\u0646\\u0638\\u064a\\u0645 \\u0641\\u064a \\u0623\\u0633\\u062a\\u0631\\u0627\\u0644\\u064a\\u0627\\u060c \\u062d\\u064a\\u062b \\u062a\\u064f\\u0637\\u0627\\u0644\\u0628 \\u0627\\u0644\\u0645\\u0624\\u0633\\u0633\\u0627\\u062a \\u0627\\u0644\\u0645\\u0627\\u0644\\u064a\\u0629 <\\\/span><span>(<\\\/span><span>\\u0645\\u062b\\u0644 \\u0634\\u0631\\u0643\\u0629 <\\\/span><span>eToro AUS Capital Pty Ltd) <\\\/span><span>\\u0628\\u0627\\u0644\\u0625\\u0628\\u0644\\u0627\\u063a \\u0639\\u0646 \\u062c\\u0645\\u064a\\u0639 \\u0639\\u0645\\u0644\\u0627\\u0626\\u0647\\u0627\\u060c \\u0628\\u063a\\u0636 \\u0627\\u0644\\u0646\\u0638\\u0631 \\u0639\\u0646 \\u0628\\u0644\\u062f \\u0627\\u0644\\u0625\\u0642\\u0627\\u0645\\u0629 \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a\\u0629<\\\/span><span>.<\\\/span><\\\/p>\\n\"}},{\"@type\":\"Question\",\"name\":\"\\u0644\\u0645 \\u0623\\u064f\\u0648\\u0642\\u0651\\u0639 \\u0639\\u0644\\u0649 \\u0647\\u0630\\u0627. \\u0623\\u0644\\u064a\\u0633 \\u0630\\u0644\\u0643 \\u062e\\u0631\\u0642\\u064b\\u0627 \\u0644\\u0642\\u0627\\u0646\\u0648\\u0646 \\u062d\\u0645\\u0627\\u064a\\u0629 \\u0627\\u0644\\u0628\\u064a\\u0627\\u0646\\u0627\\u062a \\u0627\\u0644\\u0623\\u0648\\u0631\\u0648\\u0628\\u064a\\\/\\u0627\\u0644\\u062e\\u0635\\u0648\\u0635\\u064a\\u0629\\u061f \\u0647\\u0644 \\u062a\\u064f\\u062d\\u0641\\u0638 \\u0645\\u0639\\u0644\\u0648\\u0645\\u0627\\u062a\\u064a \\u0641\\u064a \\u0623\\u0645\\u0627\\u0646\\u061f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p style=\\\"direction: rtl;\\\"><span>\\u062a\\u0645 \\u062a\\u0637\\u0648\\u064a\\u0631 \\u0645\\u0639\\u064a\\u0627\\u0631 \\u0627\\u0644\\u0625\\u0628\\u0644\\u0627\\u063a \\u0627\\u0633\\u062a\\u062c\\u0627\\u0628\\u0629\\u064b \\u0644\\u0637\\u0644\\u0628 \\u0645\\u062c\\u0645\\u0648\\u0639\\u0629 \\u0627\\u0644\\u0639\\u0634\\u0631\\u064a\\u0646 \\u0648\\u0627\\u0639\\u062a\\u0645\\u062f\\u0647 \\u0645\\u062c\\u0644\\u0633 \\u0645\\u0646\\u0638\\u0645\\u0629 \\u0627\\u0644\\u062a\\u0639\\u0627\\u0648\\u0646 \\u0627\\u0644\\u0627\\u0642\\u062a\\u0635\\u0627\\u062f\\u064a \\u0648\\u0627\\u0644\\u062a\\u0646\\u0645\\u064a\\u0629<\\\/span><span>. <\\\/span><span>\\u064a\\u062e\\u0636\\u0639 \\u0627\\u0644\\u0645\\u0639\\u064a\\u0627\\u0631 \\u0644\\u0643\\u0644 \\u0648\\u0644\\u0627\\u064a\\u0629 \\u0642\\u0636\\u0627\\u0626\\u064a\\u0629 \\u0645\\u0634\\u0627\\u0631\\u0643\\u0629 \\u0648\\u0644\\u0627 \\u064a\\u0646\\u062a\\u0647\\u0643 \\u0633\\u064a\\u0627\\u0633\\u0627\\u062a \\u0642\\u0627\\u0646\\u0648\\u0646 \\u062d\\u0645\\u0627\\u064a\\u0629 \\u0627\\u0644\\u0628\\u064a\\u0627\\u0646\\u0627\\u062a \\u0627\\u0644\\u0623\\u0648\\u0631\\u0648\\u0628\\u064a<\\\/span><span>.<\\\/span><\\\/p>\\n<p style=\\\"direction: rtl;\\\"><span>\\u062a\\u062d\\u062a\\u0631\\u0645 <\\\/span><span>eToro <\\\/span><span>\\u062e\\u0635\\u0648\\u0635\\u064a\\u0629 \\u0628\\u064a\\u0627\\u0646\\u0627\\u062a\\u0643<\\\/span><span>. <\\\/span><span>\\u0641\\u0646\\u062d\\u0646 \\u0644\\u0627 \\u0646\\u064f\\u0641\\u0635\\u062d \\u0633\\u0648\\u0649 \\u0639\\u0646 \\u0627\\u0644\\u0645\\u0639\\u0644\\u0648\\u0645\\u0627\\u062a \\u0627\\u0644\\u062e\\u0627\\u0635\\u0629 \\u0628\\u0643 \\u0625\\u0644\\u0649 \\u0627\\u0644\\u0633\\u0644\\u0637\\u0627\\u062a \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a\\u0629 \\u0627\\u0644\\u0645\\u064f\\u062e\\u062a\\u0635\\u0629 \\u0625\\u0630\\u0627 \\u0643\\u0627\\u0646 \\u0630\\u0644\\u0643 \\u0645\\u0637\\u0644\\u0648\\u0628\\u064b\\u0627 \\u0645\\u0646\\u0627 \\u0628\\u0645\\u0648\\u062c\\u0628 \\u0627\\u0644\\u0642\\u0627\\u0646\\u0648\\u0646<\\\/span><span>.<\\\/span><\\\/p>\\n<p style=\\\"direction: rtl;\\\"><span>\\u062a\\u062a\\u0645 \\u062d\\u0645\\u0627\\u064a\\u0629 \\u0645\\u0639\\u0644\\u0648\\u0645\\u0627\\u062a \\u0627\\u0644\\u0639\\u0645\\u064a\\u0644 \\u0645\\u0646 \\u062e\\u0644\\u0627\\u0644 \\u062a\\u062f\\u0627\\u0628\\u064a\\u0631 \\u0623\\u0645\\u0646\\u064a\\u0629 \\u0635\\u0627\\u0631\\u0645\\u0629 \\u064a\\u062e\\u0636\\u0639 \\u0644\\u0647\\u0627 \\u062c\\u0645\\u064a\\u0639 \\u0623\\u0639\\u0636\\u0627\\u0621 \\u0645\\u062c\\u0645\\u0648\\u0639\\u0629 <\\\/span><span>eToro <\\\/span><span>\\u0648\\u0645\\u0648\\u0638\\u0641\\u064a\\u0647\\u0645 \\u0648\\u0627\\u0644\\u0623\\u0637\\u0631\\u0627\\u0641 \\u0627\\u0644\\u062e\\u0627\\u0631\\u062c\\u064a\\u0629<\\\/span><span>.<\\\/span><\\\/p>\\n\"}},{\"@type\":\"Question\",\"name\":\"\\u0647\\u0644 \\u062a\\u062a\\u0628\\u0639 \\u062c\\u0645\\u064a\\u0639 \\u0627\\u0644\\u0645\\u0624\\u0633\\u0633\\u0627\\u062a \\u0627\\u0644\\u0645\\u0627\\u0644\\u064a\\u0629 \\u0627\\u0644\\u0645\\u0639\\u0627\\u064a\\u064a\\u0631 \\u0627\\u0644\\u0645\\u064f\\u0648\\u062d\\u062f\\u0629 \\u0644\\u0644\\u0625\\u0628\\u0644\\u0627\\u063a \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a (CRS)\\u061f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p style=\\\"direction: rtl;\\\"><span>\\u062a\\u062e\\u0636\\u0639 \\u062c\\u0645\\u064a\\u0639 \\u0627\\u0644\\u0645\\u0624\\u0633\\u0633\\u0627\\u062a \\u0627\\u0644\\u0645\\u0627\\u0644\\u064a\\u0629 \\u0641\\u064a \\u0627\\u0644\\u062f\\u0648\\u0644 \\u0627\\u0644\\u0645\\u064f\\u0634\\u0627\\u0631\\u0643\\u0629\\u060c \\u0628\\u0645\\u0627 \\u0641\\u064a \\u0630\\u0644\\u0643 \\u0627\\u0644\\u0628\\u0646\\u0648\\u0643 \\u0648\\u0634\\u0631\\u0643\\u0627\\u062a \\u0627\\u0644\\u062a\\u0623\\u0645\\u064a\\u0646 \\u0648\\u0634\\u0631\\u0643\\u0627\\u062a \\u0625\\u062f\\u0627\\u0631\\u0629 \\u0627\\u0644\\u0623\\u0635\\u0648\\u0644\\u060c \\u0644\\u0644\\u0645\\u0639\\u0627\\u064a\\u064a\\u0631 \\u0627\\u0644\\u0645\\u064f\\u0648\\u062d\\u062f\\u0629 \\u0644\\u0644\\u0625\\u0628\\u0644\\u0627\\u063a \\u0627\\u0644\\u0636\\u0631\\u064a\\u0628\\u064a <\\\/span><span>(CRS) <\\\/span><span>\\u0648\\u064a\\u062a\\u0639\\u064a\\u0646 \\u0639\\u0644\\u064a\\u0647\\u0627 \\u0627\\u0644\\u0627\\u0644\\u062a\\u0632\\u0627\\u0645 \\u0628\\u0647\\u0627<\\\/span><span>.<\\\/span><\\\/p>\\n\"}}]\n      }\n      <\/script>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp;<\/p>\n","protected":false},"author":39,"featured_media":0,"parent":1727,"menu_order":767,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"inline_featured_image":false,"sticky_cta_settings":"","footnotes":""},"asset_type":[],"class_list":["post-125114","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<title>\u0627\u0644\u062a\u0628\u0627\u062f\u0644 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