{"id":1561,"date":"2024-10-13T10:08:50","date_gmt":"2024-10-13T07:08:50","guid":{"rendered":"https:\/\/www.delight-acc.eu\/?page_id=1561"},"modified":"2026-01-11T14:44:20","modified_gmt":"2026-01-11T12:44:20","slug":"%d0%ba%d0%b0%d0%bb%d0%ba%d1%83%d0%bb%d0%b0%d1%82%d0%be%d1%80-%d0%b7%d0%b0%d0%ba%d0%be%d0%bd%d0%bd%d0%b0-%d0%bb%d0%b8%d1%85%d0%b2%d0%b0-%d0%b7%d0%b0-%d0%bf%d0%b5%d1%80%d0%b8%d0%be%d0%b4","status":"publish","type":"page","link":"https:\/\/www.delight-acc.eu\/en\/%d0%bf%d1%80%d0%b8%d0%bb%d0%be%d0%b6%d0%b5%d0%bd%d0%b8%d1%8f-%d0%b7%d0%b0-%d0%b1%d0%b8%d0%b7%d0%bd%d0%b5%d1%81%d0%b0-by-delight-accounting\/%d0%ba%d0%b0%d0%bb%d0%ba%d1%83%d0%bb%d0%b0%d1%82%d0%be%d1%80-%d0%b7%d0%b0%d0%ba%d0%be%d0%bd%d0%bd%d0%b0-%d0%bb%d0%b8%d1%85%d0%b2%d0%b0-%d0%b7%d0%b0-%d0%bf%d0%b5%d1%80%d0%b8%d0%be%d0%b4\/","title":{"rendered":"\u041a\u0430\u043b\u043a\u0443\u043b\u0430\u0442\u043e\u0440 \u0417\u0430\u043a\u043e\u043d\u043d\u0430 \u043b\u0438\u0445\u0432\u0430"},"content":{"rendered":"\n<div class=\"wp-block-group alignwide\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\"><div\n    class=\"alignwide wp-block-bsb-slider\"    id='bsbCarousel-5b3c7b9c-c' \n    data-attributes='{&quot;align&quot;:&quot;wide&quot;,&quot;cId&quot;:&quot;5b3c7b9c-c&quot;,&quot;sliders&quot;:[{&quot;img&quot;:{&quot;id&quot;:1859,&quot;url&quot;:&quot;https:\\\/\\\/www.delight-acc.eu\\\/wp-content\\\/uploads\\\/2024\\\/10\\\/980x551_1676969173.jpg&quot;,&quot;alt&quot;:&quot;google Calendar&quot;,&quot;title&quot;:&quot;980x551_1676969173&quot;,&quot;caption&quot;:&quot;&quot;},&quot;title&quot;:&quot;\\u041a\\u0430\\u043b\\u043a\\u0443\\u043b\\u0430\\u0442\\u043e\\u0440 \\u0417\\u0430\\u043a\\u043e\\u043d\\u043d\\u0430 \\u043b\\u0438\\u0445\\u0432\\u0430&quot;,&quot;desc&quot;:&quot;\\u041f\\u0440\\u0435\\u0441\\u043c\\u0435\\u0442\\u043d\\u0435\\u0442\\u0435 \\u043a\\u043e\\u043b\\u043a\\u043e \\u043b\\u0438\\u0445\\u0432\\u0430 \\u0434\\u044a\\u043b\\u0436\\u0438\\u0442\\u0435 \\u0437\\u0430 \\u043f\\u0440\\u043e\\u0441\\u0440\\u043e\\u0447\\u0435\\u043d\\u0438 \\u0437\\u0430\\u0434\\u044a\\u043b\\u0436\\u0435\\u043d\\u0438\\u044f \\u0437\\u0430 \\u0442\\u0430\\u043a\\u0441\\u0438, \\u0434\\u0430\\u043d\\u044a\\u0446\\u0438 \\u0438 \\u0434\\u0440\\u0443\\u0433\\u0438 \\u0434\\u044a\\u0440\\u0436\\u0430\\u0432\\u043d\\u0438 \\u0432\\u0437\\u0435\\u043c\\u0430\\u043d\\u0438\\u044f; \\u043d\\u0435\\u0432\\u043d\\u0435\\u0441\\u0435\\u043d\\u0438 \\u0441\\u043e\\u0446\\u0438\\u0430\\u043b\\u043d\\u0438 \\u0438 \\u0437\\u0434\\u0440\\u0430\\u0432\\u043d\\u0438 \\u043e\\u0441\\u0438\\u0433\\u0443\\u0440\\u043e\\u0432\\u043a\\u0438; \\u043f\\u0440\\u0438 \\u043d\\u0435\\u0438\\u0437\\u043f\\u044a\\u043b\\u043d\\u0435\\u043d\\u0438\\u0435 \\u043d\\u0430 \\u043f\\u0430\\u0440\\u0438\\u0447\\u043d\\u043e \\u0437\\u0430\\u0434\\u044a\\u043b\\u0436\\u0435\\u043d\\u0438\\u0435 \\u043f\\u043e \\u0417\\u0417\\u0414.&quot;,&quot;btnLabel&quot;:&quot;\\u0434\\u0430 \\u0441\\u043c\\u044f\\u0442\\u0430\\u043c\\u0435 :)&quot;,&quot;btnUrl&quot;:&quot;#calconic-calculator&quot;,&quot;target&quot;:false,&quot;altText&quot;:&quot;\\u041a\\u0430\\u043b\\u043a\\u0443\\u043b\\u0430\\u0442\\u043e\\u0440 \\u0417\\u0430\\u043a\\u043e\\u043d\\u043d\\u0430 \\u043b\\u0438\\u0445\\u0432\\u0430&quot;}],&quot;title&quot;:{&quot;tag&quot;:&quot;div&quot;},&quot;titleTypo&quot;:{&quot;fontSize&quot;:{&quot;desktop&quot;:26,&quot;tablet&quot;:20,&quot;mobile&quot;:20},&quot;fontWeight&quot;:400,&quot;lineHeight&quot;:&quot;135%&quot;,&quot;fontFamily&quot;:&quot;Alice&quot;,&quot;fontCategory&quot;:&quot;serif&quot;,&quot;fontVariant&quot;:400,&quot;fontStyle&quot;:&quot;italic&quot;},&quot;titleColor&quot;:&quot;#ffffff&quot;,&quot;titleMargin&quot;:{&quot;top&quot;:&quot;31px&quot;,&quot;left&quot;:&quot;32px&quot;,&quot;right&quot;:&quot;64px&quot;,&quot;bottom&quot;:&quot;32px&quot;},&quot;descTypo&quot;:{&quot;fontSize&quot;:{&quot;desktop&quot;:18,&quot;tablet&quot;:20,&quot;mobile&quot;:15},&quot;fontWeight&quot;:400,&quot;lineHeight&quot;:&quot;135%&quot;,&quot;fontFamily&quot;:&quot;Alice&quot;,&quot;fontCategory&quot;:&quot;serif&quot;,&quot;fontVariant&quot;:400},&quot;descColor&quot;:&quot;#ffffff&quot;,&quot;descMargin&quot;:{&quot;top&quot;:&quot;0px&quot;,&quot;right&quot;:&quot;0px&quot;,&quot;bottom&quot;:&quot;0px&quot;,&quot;left&quot;:&quot;0px&quot;},&quot;btnPadding&quot;:{&quot;top&quot;:&quot;6px&quot;,&quot;right&quot;:&quot;25px&quot;,&quot;bottom&quot;:&quot;12px&quot;,&quot;left&quot;:&quot;25px&quot;},&quot;btnRadius&quot;:&quot;-1px&quot;,&quot;arrow&quot;:{&quot;visibility&quot;:false,&quot;size&quot;:13,&quot;color&quot;:&quot;rgba(255, 255, 255, 100)&quot;,&quot;bg&quot;:&quot;transparent&quot;},&quot;arrowRadius&quot;:{&quot;top&quot;:&quot;0px&quot;,&quot;left&quot;:&quot;0px&quot;,&quot;right&quot;:&quot;0px&quot;,&quot;bottom&quot;:&quot;0px&quot;},&quot;indicator&quot;:{&quot;visibility&quot;:true,&quot;type&quot;:&quot;default&quot;,&quot;style&quot;:&quot;&quot;,&quot;color&quot;:&quot;#000&quot;,&quot;activeColor&quot;:&quot;#fff&quot;,&quot;width&quot;:&quot;30px&quot;,&quot;height&quot;:&quot;3px&quot;,&quot;radius&quot;:&quot;0px&quot;,&quot;activeBorder&quot;:{&quot;color&quot;:&quot;#e1e1e1&quot;,&quot;style&quot;:&quot;solid&quot;,&quot;width&quot;:&quot;3px&quot;},&quot;moveFromEdge&quot;:&quot;-15px&quot;,&quot;position&quot;:&quot;bottom-center&quot;,&quot;direction&quot;:&quot;horizontal&quot;},&quot;SliderOverly&quot;:&quot;rgba(0, 0, 0, 0.55)&quot;,&quot;options&quot;:{&quot;interval&quot;:3000,&quot;ride&quot;:false,&quot;pause&quot;:true,&quot;height&quot;:400,&quot;shuffle&quot;:false},&quot;sliderHeight&quot;:{&quot;desktop&quot;:&quot;449px&quot;},&quot;borderRadius&quot;:{&quot;top&quot;:&quot;0px&quot;,&quot;right&quot;:&quot;0px&quot;,&quot;bottom&quot;:&quot;0px&quot;,&quot;left&quot;:&quot;0px&quot;},&quot;metadata&quot;:{&quot;categories&quot;:[],&quot;patternName&quot;:&quot;core\\\/block\\\/1947&quot;,&quot;name&quot;:&quot;\\u0421\\u043b\\u0430\\u0439\\u0434\\u0435\\u0440-\\u043f\\u0440\\u0438\\u043b\\u043e\\u0436\\u0435\\u043d\\u0438\\u044f \\u0437\\u0430 \\u0431\\u0438\\u0437\\u043d\\u0435\\u0441\\u0430&quot;},&quot;sourceType&quot;:&quot;&quot;,&quot;postsQuery&quot;:{&quot;post_type&quot;:&quot;post&quot;,&quot;selectedCategories&quot;:[],&quot;selectedTags&quot;:[],&quot;per_page&quot;:12,&quot;orderby&quot;:&quot;date&quot;,&quot;order&quot;:&quot;desc&quot;,&quot;offset&quot;:0,&quot;include&quot;:[],&quot;exclude&quot;:[],&quot;selectedTaxonomies&quot;:[],&quot;isExcludeCurrent&quot;:false,&quot;isExcerptFromContent&quot;:true,&quot;excerptLength&quot;:25,&quot;paginationCurrentPage&quot;:1,&quot;fImgSize&quot;:&quot;full&quot;,&quot;metaDateFormat&quot;:&quot;M j, Y&quot;},&quot;woocommerceQuery&quot;:{&quot;categories&quot;:[],&quot;limit&quot;:-1,&quot;order_by&quot;:&quot;menu_order&quot;,&quot;order&quot;:&quot;&quot;},&quot;button&quot;:{&quot;text&quot;:&quot;Learn More&quot;},&quot;columns&quot;:{&quot;desktop&quot;:3,&quot;tablet&quot;:2,&quot;mobile&quot;:1},&quot;columnGap&quot;:&quot;30px&quot;,&quot;rowGap&quot;:&quot;30px&quot;,&quot;carousel&quot;:{&quot;carouselStyle&quot;:&quot;standard&quot;,&quot;isAutoPlay&quot;:true,&quot;autoPlayDelay&quot;:2000,&quot;mousewheel&quot;:false,&quot;effect&quot;:&quot;none&quot;,&quot;grabCursor&quot;:false,&quot;loop&quot;:true,&quot;reverseDirection&quot;:false,&quot;caroDirection&quot;:&quot;horizontal&quot;,&quot;navigation&quot;:true,&quot;pagination&quot;:true},&quot;grid&quot;:{&quot;paginationType&quot;:&quot;pagination&quot;,&quot;loadMoreBtn&quot;:{&quot;typo&quot;:{&quot;fontSize&quot;:{&quot;desktop&quot;:25,&quot;tablet&quot;:20,&quot;mobile&quot;:15},&quot;fontWeight&quot;:700,&quot;lineHeight&quot;:&quot;135%&quot;},&quot;colors&quot;:{&quot;color&quot;:&quot;#000&quot;,&quot;bg&quot;:&quot;#f0f0f1&quot;},&quot;hovColors&quot;:{&quot;color&quot;:&quot;#fff&quot;,&quot;bg&quot;:&quot;#000&quot;},&quot;padding&quot;:{&quot;top&quot;:&quot;10px&quot;,&quot;right&quot;:&quot;20px&quot;,&quot;bottom&quot;:&quot;10px&quot;,&quot;left&quot;:&quot;20px&quot;},&quot;border&quot;:{&quot;color&quot;:&quot;#e1e1e1&quot;,&quot;style&quot;:&quot;solid&quot;,&quot;width&quot;:&quot;0px&quot;},&quot;radius&quot;:{&quot;top&quot;:&quot;3px&quot;,&quot;right&quot;:&quot;3px&quot;,&quot;bottom&quot;:&quot;3px&quot;,&quot;left&quot;:&quot;3px&quot;}}},&quot;thumbnails&quot;:{&quot;overly&quot;:{&quot;color&quot;:&quot;&quot;},&quot;height&quot;:{&quot;desktop&quot;:&quot;120px&quot;,&quot;tablet&quot;:&quot;&quot;,&quot;mobile&quot;:&quot;&quot;},&quot;position&quot;:{&quot;desktop&quot;:&quot;bottom&quot;},&quot;width&quot;:{&quot;desktop&quot;:&quot;30%&quot;,&quot;tablet&quot;:&quot;20%&quot;,&quot;mobile&quot;:&quot;15%&quot;},&quot;active&quot;:{&quot;color&quot;:&quot;#00000000&quot;,&quot;border&quot;:{&quot;color&quot;:&quot;#000&quot;,&quot;style&quot;:&quot;solid&quot;,&quot;width&quot;:&quot;0px&quot;}}},&quot;videoConf&quot;:{&quot;controls&quot;:{&quot;play-large&quot;:true,&quot;restart&quot;:false,&quot;rewind&quot;:true,&quot;play&quot;:true,&quot;fast-forward&quot;:true,&quot;progress&quot;:true,&quot;current-time&quot;:true,&quot;duration&quot;:false,&quot;mute&quot;:true,&quot;volume&quot;:true,&quot;pip&quot;:false,&quot;airplay&quot;:false,&quot;settings&quot;:true,&quot;download&quot;:false,&quot;fullscreen&quot;:true},&quot;isPopup&quot;:true,&quot;icon&quot;:true,&quot;repeat&quot;:false,&quot;isAutoPlay&quot;:false,&quot;muted&quot;:false,&quot;resetOnEnd&quot;:false,&quot;autoHideControl&quot;:true},&quot;titleFCaption&quot;:false,&quot;titleAnimation&quot;:{&quot;effect&quot;:&quot;fadeInLeft&quot;,&quot;delay&quot;:0,&quot;duration&quot;:0.6999999999999999555910790149937383830547332763671875},&quot;descAnimation&quot;:{&quot;effect&quot;:&quot;fadeInRight&quot;,&quot;delay&quot;:0.6999999999999999555910790149937383830547332763671875,&quot;duration&quot;:0.6999999999999999555910790149937383830547332763671875},&quot;btnAnimation&quot;:{&quot;effect&quot;:&quot;zoomIn&quot;,&quot;delay&quot;:1.399999999999999911182158029987476766109466552734375,&quot;duration&quot;:0.6999999999999999555910790149937383830547332763671875},&quot;isMouseWheel&quot;:false,&quot;isArrowFollowSlide&quot;:false,&quot;isMouseDrag&quot;:false,&quot;slideInnerGap&quot;:&quot;180px&quot;,&quot;slideInnerGapDevice&quot;:{&quot;desktop&quot;:&quot;180px&quot;,&quot;tablet&quot;:&quot;140px&quot;,&quot;mobile&quot;:&quot;100px&quot;},&quot;btnTypo&quot;:{&quot;fontSize&quot;:{&quot;desktop&quot;:20,&quot;tablet&quot;:20,&quot;mobile&quot;:15},&quot;fontWeight&quot;:500,&quot;lineHeight&quot;:&quot;135%&quot;},&quot;btnColors&quot;:{&quot;color&quot;:&quot;#fff&quot;,&quot;bg&quot;:&quot;&quot;},&quot;btnHovColors&quot;:{&quot;color&quot;:&quot;#000&quot;,&quot;bg&quot;:&quot;#fff&quot;},&quot;btnBorder&quot;:{&quot;color&quot;:&quot;#e1e1e1&quot;,&quot;style&quot;:&quot;solid&quot;,&quot;width&quot;:&quot;3px&quot;},&quot;arrowWidth&quot;:&quot;50px&quot;,&quot;deviceArrowWidth&quot;:{&quot;desktop&quot;:&quot;50px&quot;,&quot;tablet&quot;:&quot;40px&quot;,&quot;mobile&quot;:&quot;30px&quot;},&quot;deviceArrowHeight&quot;:{&quot;desktop&quot;:&quot;50px&quot;,&quot;tablet&quot;:&quot;40px&quot;,&quot;mobile&quot;:&quot;30px&quot;},&quot;arrowHeight&quot;:&quot;50px&quot;,&quot;arrowBorder&quot;:{&quot;color&quot;:&quot;#000&quot;,&quot;style&quot;:&quot;solid&quot;,&quot;width&quot;:&quot;0px&quot;},&quot;arrowStyle&quot;:&quot;style1&quot;,&quot;direction&quot;:&quot;default&quot;,&quot;animation&quot;:&quot;default&quot;,&quot;position&quot;:&quot;bottom center&quot;,&quot;height&quot;:&quot;450px&quot;,&quot;margin&quot;:{&quot;top&quot;:&quot;0px&quot;,&quot;right&quot;:&quot;0px&quot;,&quot;bottom&quot;:&quot;0px&quot;,&quot;left&quot;:&quot;0px&quot;},&quot;isLazyLoad&quot;:false}'\n    data-nonce='&quot;622bd6e4b2&quot;'\n    data-totalposts=0>\n    <pre id='posts' style='display: none;'>\n        []    <\/pre>\n<\/div>\n\n \n\n\n<h3 class=\"wp-block-heading has-text-color has-link-color wp-elements-1\" style=\"color:#5d4a4a;font-size:18px\"><strong><em>\u041f\u0440\u0435\u0441\u043c\u0435\u0442\u043d\u0435\u0442\u0435 \u043a\u043e\u043b\u043a\u043e \u043b\u0438\u0445\u0432\u0430 \u0434\u044a\u043b\u0436\u0438\u0442\u0435 \u0437\u0430 \u043f\u0440\u043e\u0441\u0440\u043e\u0447\u0435\u043d\u0438 \u0437\u0430\u0434\u044a\u043b\u0436\u0435\u043d\u0438\u044f \u0437\u0430 \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d \u043f\u0435\u0440\u0438\u043e\u0434 \u0441 \u043d\u0430\u0448\u0438\u044f \u041a\u0430\u043b\u043a\u0443\u043b\u0430\u0442\u043e\u0440 \u0417\u0430\u043a\u043e\u043d\u043d\u0430 \u043b\u0438\u0445\u0432\u0430. <\/em><\/strong><\/h3>\n\n\n\n<p class=\"has-text-color has-link-color wp-elements-2 wp-block-paragraph\" style=\"color:#694e4e;font-size:18px\"><em>\u041d\u0435 \u043e\u0431\u0438\u0447\u0430\u0442\u0435 \u0446\u0438\u0444\u0440\u0438 \u0438 \u0438\u0437\u0447\u0438\u0441\u043b\u0435\u043d\u0438\u044f? <a href=\"https:\/\/www.delight-acc.eu\/%d0%ba%d0%be%d0%bd%d1%82%d0%b0%d0%ba%d1%82%d0%b8\/\" target=\"_blank\" rel=\"noopener\" title=\"\u0421\u0432\u044a\u0440\u0436\u0438 \u0441\u0435 \u0441 \u043d\u0430\u0441\">\u0421\u0432\u044a\u0440\u0436\u0435\u0442\u0435 \u0441\u0435 \u0441 \u043d\u0430\u0441<\/a> \u0438 \u0441\u0435 \u043e\u0442\u043f\u0443\u0441\u043d\u0435\u0442\u0435 \u0434\u0430 \u043c\u0438\u0441\u043b\u0438\u0442\u0435 \u0437\u0430 \u0432\u0430\u0436\u043d\u0438\u0442\u0435 \u043d\u0435\u0449\u0430.<\/em><\/p>\n<\/div><\/div>\n\n\n\n<div style=\"height:56px\" aria-hidden=\"true\" id=\"calconic-calculator\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"calconic-calculator\"  data-calculatorid=\"670b672c96442c002bace9e1\"><\/div>\n    <script>\n          (function() { var qs,j,q,s,d=document, gi=d.getElementById,\n  ce=d.createElement, gt=d.getElementsByTagName,\n  id=\"calconic_\", b=\"https:\/\/cdn.calconic.com\/static\/js\/\";\n  if(!gi.call(d,id)) { j=ce.call(d,\"script\"); j.id=id; j.type=\"text\/javascript\"; j.async=true;\n  j.dataset.calconic=true;\n  j.src=b+\"calconic.min.js\"; q=gt.call(d,\"script\")[0]; q.parentNode.insertBefore(j,q) }\n})();\n        <\/script>\n\n\n\n<div style=\"height:56px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-group alignwide\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p class=\"has-text-color has-link-color wp-elements-3 wp-block-paragraph\" style=\"color:#5d4a4a;font-size:18px\">\u041f\u0440\u0438 \u043a\u043e\u0438 \u0441\u043b\u0443\u0447\u0430\u0438 \u0441\u0435 \u043d\u0430\u0447\u0438\u0441\u043b\u044f\u0432\u0430 <strong>&#8220;\u0437\u0430\u043a\u043e\u043d\u043d\u0430 \u043b\u0438\u0445\u0432\u0430&#8221;<\/strong>?<\/p>\n\n\n\n<ul style=\"color:#5d4a4a\" class=\"wp-block-list has-text-color has-link-color wp-elements-4\">\n<li><em><strong>\u041b\u0438\u0445\u0432\u0438 \u0432\u044a\u0440\u0445\u0443 \u0442\u0430\u043a\u0441\u0438, \u0434\u0430\u043d\u044a\u0446\u0438 \u0438 \u0434\u0440\u0443\u0433\u0438 \u0434\u044a\u0440\u0436\u0430\u0432\u043d\u0438 \u0432\u0437\u0435\u043c\u0430\u043d\u0438\u044f<\/strong> (\u0432\u043a\u043b\u044e\u0447\u0438\u0442\u0435\u043b\u043d\u043e \u043f\u0440\u043e\u0441\u0440\u043e\u0447\u0435\u043d\u0438 \u0437\u0430\u0434\u044a\u043b\u0436\u0435\u043d\u0438\u044f \u043a\u044a\u043c \u041d\u0410\u041f) \u0441\u044a\u0433\u043b\u0430\u0441\u043d\u043e \u0417\u0430\u043a\u043e\u043d\u0430 \u0437\u0430 \u043b\u0438\u0445\u0432\u0438\u0442\u0435 \u0432\u044a\u0440\u0445\u0443 \u0442\u0430\u043a\u0441\u0438, \u0434\u0430\u043d\u044a\u0446\u0438 \u0438 \u0434\u0440\u0443\u0433\u0438 \u0434\u044a\u0440\u0436\u0430\u0432\u043d\u0438 \u0432\u0437\u0435\u043c\u0430\u043d\u0438\u044f;<\/em><\/li>\n\n\n\n<li><em><strong>\u041b\u0438\u0445\u0432\u0430 \u0437\u0430 \u043d\u0435\u0432\u043d\u0435\u0441\u0435\u043d\u0438 \u0441\u043e\u0446\u0438\u0430\u043b\u043d\u0438 \u043e\u0441\u0438\u0433\u0443\u0440\u043e\u0432\u043a\u0438<\/strong>&nbsp;&#8211; \u043b\u0438\u0445\u0432\u0430\u0442\u0430 \u043f\u043e \u0432\u0437\u0435\u043c\u0430\u043d\u0438\u044f\u0442\u0430 \u043d\u0430 \u041d\u041e\u0418 \u0438 \u0414\u0417\u041f\u041e (\u0441\u044a\u043b\u0433\u0430\u0441\u043d\u043e \u0427\u043b. 113. \u043d\u0430 \u041a\u0421\u041e)<\/em><\/li>\n\n\n\n<li><em><strong>\u041b\u0438\u0445\u0432\u0430 \u0437\u0430 \u043d\u0435\u0432\u043d\u0435\u0441\u0435\u043d\u0438 \u0437\u0434\u0440\u0430\u0432\u043d\u0438 \u043e\u0441\u0438\u0433\u0443\u0440\u043e\u0432\u043a\u0438<\/strong> &#8211; \u0434\u044a\u043b\u0436\u0438\u043c\u0438\u0442\u0435 \u0437\u0434\u0440\u0430\u0432\u043d\u043e\u043e\u0441\u0438\u0433\u0443\u0440\u0438\u0442\u0435\u043b\u043d\u0438 \u0432\u043d\u043e\u0441\u043a\u0438 \u0441\u0435 \u0441\u044a\u0431\u0438\u0440\u0430\u0442 \u0441\u044a\u0441&nbsp;\u0437\u0430\u043a\u043e\u043d\u043d\u0430\u0442\u0430 \u043b\u0438\u0445\u0432\u0430&nbsp;\u0437\u0430 \u043f\u0435\u0440\u0438\u043e\u0434\u0430 \u043d\u0430 \u0437\u0430\u043a\u044a\u0441\u043d\u0435\u043d\u0438\u0435\u0442\u043e (\u0447\u043b. 107 \u043e\u0442 \u0417\u0430\u043a\u043e\u043d\u0430 \u0437\u0430 \u0437\u0434\u0440\u0430\u0432\u043d\u043e\u0442\u043e \u043e\u0441\u0438\u0433\u0443\u0440\u044f\u0432\u0430\u043d\u0435).<\/em><\/li>\n\n\n\n<li><em><strong>\u041e\u0431\u0435\u0437\u0449\u0435\u0442\u0435\u043d\u0438\u0435 \u043f\u0440\u0438 \u043d\u0435\u0438\u0437\u043f\u044a\u043b\u043d\u0435\u043d\u0438\u0435 \u043d\u0430 \u043f\u0430\u0440\u0438\u0447\u043d\u043e \u0437\u0430\u0434\u044a\u043b\u0436\u0435\u043d\u0438\u0435 \u043f\u043e \u0417\u0417\u0414<\/strong> &#8211; \u0440\u0435\u0433\u043b\u0430\u043c\u0435\u043d\u0442\u0438\u0440\u0430\u043d\u043e \u0435 \u0432 \u0447\u043b.8 \u043e\u0442 \u0417\u0417\u0414 \u0438 \u0435 \u0432 \u0440\u0430\u0437\u043c\u0435\u0440 \u043d\u0430&nbsp;\u0437\u0430\u043a\u043e\u043d\u043d\u0430\u0442\u0430 \u043b\u0438\u0445\u0432\u0430&nbsp;\u043e\u0442 \u0434\u0435\u043d\u044f \u043d\u0430 \u0437\u0430\u0431\u0430\u0432\u0430\u0442\u0430.<\/em><\/li>\n<\/ul>\n\n\n\n<p class=\"has-text-color has-link-color wp-elements-5 wp-block-paragraph\" style=\"color:#5d4a4a;font-size:18px\">\u0413\u043e\u0434\u0438\u0448\u043d\u0438\u044f\u0442 \u0440\u0430\u0437\u043c\u0435\u0440 \u043d\u0430 \u0437\u0430\u043a\u043e\u043d\u043d\u0430\u0442\u0430 \u043b\u0438\u0445\u0432\u0430 \u043a\u044a\u043c 31.12.2025 \u0441\u0435 \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u044f \u043a\u0430\u0442\u043e \u043a\u044a\u043c \u043e\u0441\u043d\u043e\u0432\u043d\u0438\u044f\u0442 \u043b\u0438\u0445\u0432\u0435\u043d \u043f\u0440\u043e\u0446\u0435\u043d\u0442 \u043d\u0430 \u0411\u041d\u0411 \u0441\u0435 \u0434\u043e\u0431\u0430\u0432\u044f\u0442 10% \u043f\u0443\u043d\u043a\u0442\u0430. <br>\u0421\u043b\u0435\u0434 \u043f\u0440\u0438\u0435\u043c\u0430\u043d\u0435 \u043d\u0430 \u0435\u0432\u0440\u043e \u043a\u0430\u0442\u043e \u0441\u043d\u043e\u0432\u043d\u0430 \u0432\u0430\u043b\u0443\u0442\u0430 \u0432 \u0411\u044a\u043b\u0433\u0430\u0440\u0438\u044f \u043e\u0442 01.01.2026 \u0433. \u0437\u0430\u043a\u043e\u043d\u043d\u0430\u0442\u0430 \u043b\u0438\u0445\u0432\u0430 \u0441\u0435 \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u044f \u043a\u0430\u0442\u043e \u043a\u044a\u043c \u043b\u0438\u0445\u0432\u0435\u043d\u0438\u044f \u043f\u0440\u043e\u0446\u0435\u043d\u0442 \u043f\u043e \u043e\u0441\u043d\u043e\u0432\u043d\u0438\u0442\u0435 \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u0438 \u043f\u043e \u0440\u0435\u0444\u0438\u043d\u0430\u043d\u0441\u0438\u0440\u0430\u043d\u0435 \u043d\u0430 \u0415\u0432\u0440\u043e\u043f\u0435\u0439\u0441\u043a\u0430\u0442\u0430 \u0446\u0435\u043d\u0442\u0440\u0430\u043b\u043d\u0430 \u0431\u0430\u043d\u043a\u0430 (\u0415\u0426\u0411), \u043a\u043e\u0439\u0442\u043e \u0435 \u0432 \u0441\u0438\u043b\u0430 \u043d\u0430 1 \u044f\u043d\u0443\u0430\u0440\u0438, \u0441\u044a\u043e\u0442\u0432\u0435\u0442\u043d\u043e \u043d\u0430 1 \u044e\u043b\u0438, \u043d\u0430 \u0442\u0435\u043a\u0443\u0449\u0430\u0442\u0430 \u0433\u043e\u0434\u0438\u043d\u0430 \u0441\u0435 \u0434\u043e\u0431\u0430\u0432\u044f\u0442 8 \u043f\u0440\u043e\u0446\u0435\u043d\u0442\u0430.<\/p>\n<\/div><\/div>\n\n\n<div\n    class=\"alignwide wp-block-bsb-slider\"    id='bsbCarousel-e57a8817-6' \n    data-attributes='{&quot;align&quot;:&quot;wide&quot;,&quot;cId&quot;:&quot;e57a8817-6&quot;,&quot;sliders&quot;:[{&quot;img&quot;:{&quot;id&quot;:2159,&quot;url&quot;:&quot;https:\\\/\\\/www.delight-acc.eu\\\/wp-content\\\/uploads\\\/2024\\\/10\\\/multiethnic-human-hands-holding-word-share-39320537.webp&quot;,&quot;alt&quot;:&quot;\\u041a\\u0430\\u043b\\u043a\\u0443\\u043b\\u0430\\u0442\\u043e\\u0440 \\u0426\\u0435\\u043d\\u0430 \\u0441\\\/\\u0431\\u0435\\u0437 \\u0414\\u0414\\u0421&quot;,&quot;title&quot;:&quot;multiethnic-human-hands-holding-word-share-39320537&quot;,&quot;caption&quot;:&quot;&quot;},&quot;title&quot;:&quot;\\u041a\\u0430\\u043b\\u043a\\u0443\\u043b\\u0430\\u0442\\u043e\\u0440\\u044a\\u0442 \\u0435 \\u0441\\u0443\\u043f\\u0435\\u0440 \\u0438 \\u0449\\u0435 \\u0433\\u043e 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