{"id":223,"date":"2025-05-17T13:32:14","date_gmt":"2025-05-17T13:32:14","guid":{"rendered":"https:\/\/botancpa-com.stackstaging.com\/?page_id=223"},"modified":"2025-05-17T13:38:13","modified_gmt":"2025-05-17T13:38:13","slug":"%d8%af%d8%a7%d8%a8%db%95%d8%b2%d8%a7%d9%86%d8%af%d9%86","status":"publish","type":"page","link":"https:\/\/botancpa.com\/ku\/%d8%af%d8%a7%d8%a8%db%95%d8%b2%d8%a7%d9%86%d8%af%d9%86\/","title":{"rendered":"\u0633\u06d5\u0631\u0686\u0627\u0648\u06d5\u06a9\u0627\u0646 \u0648 \u06a9\u062a\u06ce\u0628\u062e\u0627\u0646\u06d5\u06cc \u062f\u06cc\u062c\u06cc\u062a\u0627\u06b5\u06cc: \u0632\u0627\u0646\u06cc\u0627\u0631\u06cc\u06cc \u0628\u06d5\u0633\u0648\u0648\u062f \u0644\u06d5\u0628\u06d5\u0631\u062f\u06d5\u0633\u062a\u06cc \u062a\u06c6\u062f\u0627!"},"content":{"rendered":"<p class=\"ng-star-inserted\" style=\"text-align: right;\"><span class=\"ng-star-inserted\">\u0644\u06ce\u0631\u06d5 \u0644\u06d5 \u0645\u0627\u06b5\u067e\u06d5\u0695\u06cc \u0628\u06c6\u062a\u0627\u0646 \u0633\u06d5\u06b5\u0627\u062d\u06d5\u062f\u06cc\u0646\u06cc\u060c \u0626\u06ce\u0645\u06d5 \u0628\u0627\u0648\u06d5\u0695\u0645\u0627\u0646 \u0648\u0627\u06cc\u06d5 \u06a9\u06d5 \u0647\u0627\u0648\u0628\u06d5\u0634\u06a9\u0631\u062f\u0646\u06cc \u0632\u0627\u0646\u06cc\u0627\u0631\u06cc \u0648 \u0634\u0627\u0631\u06d5\u0632\u0627\u06cc\u06cc\u060c \u06a9\u0644\u06cc\u0644\u06cc \u06af\u06d5\u0634\u06d5\u06a9\u0631\u062f\u0646 \u0648 \u067e\u06ce\u0634\u06a9\u06d5\u0648\u062a\u0646\u06cc \u067e\u06cc\u0634\u06d5\u06cc\u06cc\u06d5. \u0647\u06d5\u0631 \u0628\u06c6\u06cc\u06d5\u060c \u0628\u06d5 \u062e\u06c6\u0634\u062d\u0627\u06b5\u06cc\u06cc\u06d5\u0648\u06d5 \u0626\u06d5\u0645 \u0628\u06d5\u0634\u06d5 \u062a\u0627\u06cc\u0628\u06d5\u062a\u06d5\u0645\u0627\u0646 \u0626\u0627\u0645\u0627\u062f\u06d5\u06a9\u0631\u062f\u0648\u0648\u06d5 \u06a9\u06d5 \u06a9\u06c6\u0645\u06d5\u06b5\u06ce\u06a9 \u067e\u06d5\u0695\u062a\u0648\u0648\u06a9\u06cc \u0626\u06d5\u0644\u06cc\u06a9\u062a\u0631\u06c6\u0646\u06cc (PDF)\u060c \u0695\u06ce\u0646\u0645\u0627\u06cc\u06cc\u060c \u0648 \u0633\u06d5\u0631\u0686\u0627\u0648\u06d5\u06cc \u0628\u06d5\u0633\u0648\u0648\u062f\u06cc \u062a\u06ce\u062f\u0627\u06cc\u06d5 \u0644\u06d5 \u0628\u0648\u0627\u0631\u06d5\u06a9\u0627\u0646\u06cc \u0698\u0645\u06ce\u0631\u06cc\u0627\u0631\u06cc\u060c \u0648\u0631\u062f\u0628\u06cc\u0646\u06cc\u060c \u062f\u0627\u0631\u0627\u06cc\u06cc\u060c \u0648 \u06a9\u0627\u0631\u06af\u06ce\u0695\u06cc.<\/span><\/p>\n<p class=\"ng-star-inserted\" style=\"text-align: right;\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">\u0626\u0627\u0645\u0627\u0646\u062c\u0645\u0627\u0646 \u0686\u06cc\u06cc\u06d5\u061f<\/span><\/strong><\/p>\n<p class=\"ng-star-inserted\" style=\"text-align: right;\"><span class=\"ng-star-inserted\">\u0626\u0627\u0645\u0627\u0646\u062c\u0645\u0627\u0646 \u0644\u06d5 \u067e\u06ce\u0634\u06a9\u06d5\u0634\u06a9\u0631\u062f\u0646\u06cc \u0626\u06d5\u0645 \u0633\u06d5\u0631\u0686\u0627\u0648\u0627\u0646\u06d5 \u0628\u0631\u06cc\u062a\u06cc\u06cc\u06d5 \u0644\u06d5:<\/span><\/p>\n<ul class=\"ng-star-inserted\" style=\"text-align: right;\">\n<li class=\"ng-star-inserted\">\n<p class=\"ng-star-inserted\" style=\"direction: rtl;\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">\u0628\u06d5\u0631\u0632\u06a9\u0631\u062f\u0646\u06d5\u0648\u06d5\u06cc \u0626\u0627\u0633\u062a\u06cc \u0647\u06c6\u0634\u06cc\u0627\u0631\u06cc:<\/span><\/strong><span class=\"ng-star-inserted\">\u00a0\u06cc\u0627\u0631\u0645\u06d5\u062a\u06cc\u062f\u0627\u0646\u06cc \u0626\u06ce\u0648\u06d5 \u0628\u06c6 \u062a\u06ce\u06af\u06d5\u06cc\u0634\u062a\u0646\u06ce\u06a9\u06cc \u0642\u0648\u0648\u06b5\u062a\u0631 \u0644\u06d5 \u0686\u06d5\u0645\u06a9 \u0648 \u0628\u0646\u06d5\u0645\u0627 \u0633\u06d5\u0631\u06d5\u06a9\u06cc\u06cc\u06d5\u06a9\u0627\u0646\u06cc \u0628\u0648\u0627\u0631\u06d5 \u067e\u06d5\u06cc\u0648\u06d5\u0646\u062f\u06cc\u062f\u0627\u0631\u06d5\u06a9\u0627\u0646.<\/span><\/p>\n<\/li>\n<li class=\"ng-star-inserted\">\n<p class=\"ng-star-inserted\" style=\"direction: rtl;\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">\u062f\u0627\u0628\u06cc\u0646\u06a9\u0631\u062f\u0646\u06cc \u0626\u0627\u0645\u0631\u0627\u0632\u06cc \u06a9\u0631\u062f\u0627\u0631\u06cc:<\/span><\/strong><span class=\"ng-star-inserted\">\u00a0\u067e\u06ce\u0634\u06a9\u06d5\u0634\u06a9\u0631\u062f\u0646\u06cc \u0695\u06ce\u0646\u0645\u0627\u06cc\u06cc \u0648 \u0646\u0645\u0648\u0648\u0646\u06d5\u06cc \u06a9\u0631\u062f\u0627\u0631\u06cc \u06a9\u06d5 \u0628\u062a\u0648\u0627\u0646\u0646 \u0644\u06d5 \u06a9\u0627\u0631 \u0648 \u067e\u06cc\u0634\u06d5\u06cc \u0695\u06c6\u0698\u0627\u0646\u06d5\u062a\u0627\u0646\u062f\u0627 \u0633\u0648\u0648\u062f\u06cc\u0627\u0646 \u0644\u06ce\u0648\u06d5\u0631\u0628\u06af\u0631\u0646.<\/span><\/p>\n<\/li>\n<li class=\"ng-star-inserted\">\n<p class=\"ng-star-inserted\" style=\"direction: rtl;\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">\u067e\u0634\u062a\u06af\u06cc\u0631\u06cc\u06a9\u0631\u062f\u0646\u06cc \u0641\u06ce\u0631\u0628\u0648\u0648\u0646\u06cc \u0628\u06d5\u0631\u062f\u06d5\u0648\u0627\u0645:<\/span><\/strong><span class=\"ng-star-inserted\">\u00a0\u0647\u0627\u0646\u062f\u0627\u0646\u06cc \u0626\u06ce\u0648\u06d5 \u0628\u06c6 \u0628\u06d5\u0631\u062f\u06d5\u0648\u0627\u0645\u0628\u0648\u0648\u0646 \u0644\u06d5\u0633\u06d5\u0631 \u0641\u06ce\u0631\u0628\u0648\u0648\u0646 \u0648 \u062e\u06c6\u067e\u06ce\u06af\u06d5\u06cc\u0627\u0646\u062f\u0646 \u0644\u06d5 \u062c\u06cc\u0647\u0627\u0646\u06ce\u06a9\u06cc \u06a9\u0627\u0631\u062f\u0627 \u06a9\u06d5 \u0628\u06d5\u0631\u062f\u06d5\u0648\u0627\u0645 \u0644\u06d5 \u06af\u06c6\u0695\u0627\u0646\u062f\u0627\u06cc\u06d5.<\/span><\/p>\n<\/li>\n<\/ul>\n<p class=\"ng-star-inserted\" style=\"text-align: right;\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">\u0686\u06cc \u0644\u06d5\u0645 \u0628\u06d5\u0634\u06d5\u062f\u0627 \u062f\u06d5\u062f\u06c6\u0632\u06cc\u062a\u06d5\u0648\u06d5\u061f<\/span><\/strong><\/p>\n<ul class=\"ng-star-inserted\" style=\"text-align: right;\">\n<li class=\"ng-star-inserted\">\n<p class=\"ng-star-inserted\" style=\"direction: rtl;\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">\u067e\u06d5\u0695\u062a\u0648\u0648\u06a9\u06cc \u0626\u06d5\u0644\u06cc\u06a9\u062a\u0631\u06c6\u0646\u06cc (PDF):<\/span><\/strong><span class=\"ng-star-inserted\">\u00a0\u0647\u06d5\u06b5\u0628\u0698\u0627\u0631\u062f\u06d5\u06cc\u06d5\u06a9 \u0644\u06d5 \u067e\u06d5\u0695\u062a\u0648\u0648\u06a9 \u0648 \u06a9\u062a\u06ce\u0628\u0686\u06d5\u06cc \u062a\u0627\u06cc\u0628\u06d5\u062a \u0628\u06d5 \u0628\u0627\u0628\u06d5\u062a\u06d5 \u06af\u0631\u0646\u06af\u06d5\u06a9\u0627\u0646\u06cc \u0648\u06d5\u06a9 \u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u06d5\u06a9\u0627\u0646\u06cc \u0698\u0645\u06ce\u0631\u06cc\u0627\u0631\u06cc (IFRS)\u060c \u0628\u0646\u06d5\u0645\u0627\u06a9\u0627\u0646\u06cc \u0648\u0631\u062f\u0628\u06cc\u0646\u06cc\u060c \u0634\u06cc\u06a9\u0627\u0631\u06cc \u062f\u0627\u0631\u0627\u06cc\u06cc\u060c \u067e\u0644\u0627\u0646\u062f\u0627\u0646\u0627\u0646\u06cc \u0628\u0627\u062c\u060c \u0648 \u0686\u06d5\u0646\u062f\u0627\u0646\u06cc \u062a\u0631.<\/span><\/p>\n<\/li>\n<li class=\"ng-star-inserted\">\n<p class=\"ng-star-inserted\" style=\"direction: rtl;\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">\u0695\u06ce\u0646\u0645\u0627\u06cc\u06cc \u0648 \u0686\u06ce\u06a9\u0644\u06cc\u0633\u062a:<\/span><\/strong><span class=\"ng-star-inserted\">\u00a0\u062f\u06c6\u06a9\u06cc\u0648\u0645\u06ce\u0646\u062a\u06cc \u06a9\u0648\u0631\u062a \u0648 \u067e\u0648\u062e\u062a \u06a9\u06d5 \u0695\u06ce\u0646\u0645\u0627\u06cc\u06cc \u0647\u06d5\u0646\u06af\u0627\u0648 \u0628\u06d5 \u0647\u06d5\u0646\u06af\u0627\u0648 \u06cc\u0627\u0646 \u062e\u0627\u06b5\u06d5 \u06af\u0631\u0646\u06af\u06d5\u06a9\u0627\u0646\u06cc \u0628\u0627\u0628\u06d5\u062a\u06ce\u06a9\u06cc \u062f\u06cc\u0627\u0631\u06cc\u06a9\u0631\u0627\u0648 \u0695\u0648\u0648\u0646 \u062f\u06d5\u06a9\u0627\u062a\u06d5\u0648\u06d5.<\/span><\/p>\n<\/li>\n<li class=\"ng-star-inserted\">\n<p class=\"ng-star-inserted\" style=\"direction: rtl;\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">\u0646\u0645\u0648\u0648\u0646\u06d5 \u0648 \u062a\u06ce\u0645\u067e\u06b5\u06d5\u06cc\u062a:<\/span><\/strong><span class=\"ng-star-inserted\">\u00a0\u0641\u0627\u06cc\u0644\u06cc \u0646\u0645\u0648\u0648\u0646\u06d5\u06cc\u06cc \u06a9\u06d5 \u062f\u06d5\u062a\u0648\u0627\u0646\u0646 \u0628\u06c6 \u06a9\u0627\u0631\u06d5\u06a9\u0627\u0646\u06cc \u062e\u06c6\u062a\u0627\u0646 \u0628\u06d5\u06a9\u0627\u0631\u06cc \u0628\u0647\u06ce\u0646\u0646 (\u0628\u06c6 \u0646\u0645\u0648\u0648\u0646\u06d5\u060c \u0646\u0645\u0648\u0648\u0646\u06d5\u06cc \u0695\u0627\u067e\u06c6\u0631\u062a\u06cc \u062f\u0627\u0631\u0627\u06cc\u06cc\u060c \u062a\u06ce\u0645\u067e\u06b5\u06d5\u06cc\u062a\u06cc \u0628\u0648\u062f\u062c\u06d5).<\/span><\/p>\n<\/li>\n<li class=\"ng-star-inserted\">\n<p class=\"ng-star-inserted\" style=\"direction: rtl;\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">\u0644\u06cc\u0646\u06a9\u06cc \u0628\u06d5\u0633\u0648\u0648\u062f:<\/span><\/strong><span class=\"ng-star-inserted\">\u00a0\u0626\u0627\u0695\u0627\u0633\u062a\u06d5\u06a9\u0631\u062f\u0646\u062a\u0627\u0646 \u0628\u06c6 \u0645\u0627\u06b5\u067e\u06d5\u0695 \u0648 \u0633\u06d5\u0631\u0686\u0627\u0648\u06d5\u06cc \u0628\u0627\u0648\u06d5\u0695\u067e\u06ce\u06a9\u0631\u0627\u0648\u06cc \u062a\u0631 \u06a9\u06d5 \u0632\u0627\u0646\u06cc\u0627\u0631\u06cc \u0632\u06cc\u0627\u062a\u0631 \u0648 \u0648\u0631\u062f\u062a\u0631\u06cc\u0627\u0646 \u062a\u06ce\u062f\u0627\u06cc\u06d5. (\u0626\u06d5\u06af\u06d5\u0631 \u0647\u06d5\u0628\u06ce\u062a)<\/span><\/p>\n<\/li>\n<\/ul>\n<p class=\"ng-star-inserted\" style=\"text-align: right;\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">\u0686\u06c6\u0646 \u0633\u0648\u0648\u062f \u0648\u06d5\u0631\u0628\u06af\u0631\u0645\u061f<\/span><\/strong><\/p>\n<p class=\"ng-star-inserted\" style=\"text-align: right;\"><span class=\"ng-star-inserted\">\u0632\u06c6\u0631\u0628\u06d5\u06cc \u0626\u06d5\u0645 \u0633\u06d5\u0631\u0686\u0627\u0648\u0627\u0646\u06d5\u00a0<\/span><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">\u0628\u06ce\u0628\u06d5\u0631\u0627\u0645\u0628\u06d5\u0631\u0646<\/span><\/strong><span class=\"ng-star-inserted\">\u00a0\u0648 \u062f\u06d5\u062a\u0648\u0627\u0646\u0646 \u0695\u0627\u0633\u062a\u06d5\u0648\u062e\u06c6 \u062f\u0627\u06cc\u0627\u0646\u0628\u06af\u0631\u0646 \u0648 \u0633\u0648\u0648\u062f\u06cc\u0627\u0646 \u0644\u06ce\u0648\u06d5\u0631\u0628\u06af\u0631\u0646. \u062a\u06d5\u0646\u0647\u0627 \u067e\u06ce\u0648\u06cc\u0633\u062a\u06d5 \u06a9\u0631\u062a\u06d5 \u0644\u06d5\u0633\u06d5\u0631 \u0626\u06d5\u0648 \u0628\u0627\u0628\u06d5\u062a\u06d5 \u0628\u06a9\u06d5\u0646 \u06a9\u06d5 \u0633\u06d5\u0631\u0646\u062c\u062a\u0627\u0646 \u0695\u0627\u062f\u06d5\u06a9\u06ce\u0634\u06ce\u062a.<\/span><\/p>\n<p class=\"ng-star-inserted\" style=\"text-align: right;\"><span class=\"ng-star-inserted\">\u0626\u06ce\u0645\u06d5 \u0628\u06d5\u0631\u062f\u06d5\u0648\u0627\u0645 \u062f\u06d5\u0628\u06cc\u0646 \u0644\u06d5 \u0646\u0648\u06ce\u06a9\u0631\u062f\u0646\u06d5\u0648\u06d5 \u0648 \u0632\u06cc\u0627\u062f\u06a9\u0631\u062f\u0646\u06cc \u0633\u06d5\u0631\u0686\u0627\u0648\u06d5\u06cc \u0646\u0648\u06ce \u0628\u06c6 \u0626\u06d5\u0645 \u0628\u06d5\u0634\u06d5\u060c \u0628\u06c6\u06cc\u06d5 \u0647\u06cc\u0648\u0627\u062f\u0627\u0631\u06cc\u0646 \u0628\u06d5\u0631\u062f\u06d5\u0648\u0627\u0645 \u0633\u06d5\u0631\u062f\u0627\u0646\u0645\u0627\u0646 \u0628\u06a9\u06d5\u0646\u06d5\u0648\u06d5.<\/span><\/p>\n<p class=\"ng-star-inserted\" style=\"text-align: right;\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">\u0626\u06d5\u06af\u06d5\u0631 \u0647\u06d5\u0631 \u067e\u06ce\u0634\u0646\u06cc\u0627\u0632\u06ce\u06a9 \u06cc\u0627\u0646 \u062f\u0627\u0648\u0627\u06a9\u0627\u0631\u06cc\u06cc\u06d5\u06a9\u062a\u0627\u0646 \u0647\u06d5\u06cc\u06d5 \u0628\u06c6 \u0628\u0627\u0628\u06d5\u062a\u06cc \u062f\u06cc\u0627\u0631\u06cc\u06a9\u0631\u0627\u0648 \u06a9\u06d5 \u0626\u0627\u0631\u06d5\u0632\u0648\u0648 \u062f\u06d5\u06a9\u06d5\u0646 \u0644\u06ce\u0631\u06d5 \u0628\u06cc\u0628\u06cc\u0646\u0646\u060c \u062a\u06a9\u0627\u06cc\u06d5 \u0644\u06d5<a href=\"https:\/\/botancpa-com.stackstaging.com\/ku\/%d9%be%db%95%db%8c%d9%88%db%95%d9%86%d8%af%db%8c\/\" target=\"_blank\" rel=\"noopener\"> \u0695\u06ce\u06af\u06d5\u06cc [ \u067e\u06d5\u0695\u06d5\u06cc \u067e\u06d5\u06cc\u0648\u06d5\u0646\u062f\u06cc] <\/a><\/span><\/strong><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\"><a href=\"https:\/\/botancpa-com.stackstaging.com\/ku\/%d9%be%db%95%db%8c%d9%88%db%95%d9%86%d8%af%db%8c\/\" target=\"_blank\" rel=\"noopener\">\u0626\u0627\u06af\u0627\u062f\u0627\u0631\u0645\u0627\u0646<\/a> \u0628\u06a9\u06d5\u0646\u06d5\u0648\u06d5.<\/span><\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0644\u06ce\u0631\u06d5 \u0644\u06d5 \u0645\u0627\u06b5\u067e\u06d5\u0695\u06cc \u0628\u06c6\u062a\u0627\u0646 \u0633\u06d5\u06b5\u0627\u062d\u06d5\u062f\u06cc\u0646\u06cc\u060c \u0626\u06ce\u0645\u06d5 \u0628\u0627\u0648\u06d5\u0695\u0645\u0627\u0646 \u0648\u0627\u06cc\u06d5 \u06a9\u06d5 \u0647\u0627\u0648\u0628\u06d5\u0634\u06a9\u0631\u062f\u0646\u06cc \u0632\u0627\u0646\u06cc\u0627\u0631\u06cc \u0648 \u0634\u0627\u0631\u06d5\u0632\u0627\u06cc\u06cc\u060c \u06a9\u0644\u06cc\u0644\u06cc \u06af\u06d5\u0634\u06d5\u06a9\u0631\u062f\u0646 \u0648 \u067e\u06ce\u0634\u06a9\u06d5\u0648\u062a\u0646\u06cc \u067e\u06cc\u0634\u06d5\u06cc\u06cc\u06d5. \u0647\u06d5\u0631 \u0628\u06c6\u06cc\u06d5\u060c [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-223","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/botancpa.com\/ku\/wp-json\/wp\/v2\/pages\/223","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/botancpa.com\/ku\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/botancpa.com\/ku\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/botancpa.com\/ku\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/botancpa.com\/ku\/wp-json\/wp\/v2\/comments?post=223"}],"version-history":[{"count":5,"href":"https:\/\/botancpa.com\/ku\/wp-json\/wp\/v2\/pages\/223\/revisions"}],"predecessor-version":[{"id":228,"href":"https:\/\/botancpa.com\/ku\/wp-json\/wp\/v2\/pages\/223\/revisions\/228"}],"wp:attachment":[{"href":"https:\/\/botancpa.com\/ku\/wp-json\/wp\/v2\/media?parent=223"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}