[{"info": {"revised_ctx_b": "\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629", "edited_endings": ["\u064a\u0643\u0648\u0646 \u0647\u0630\u0627 \u0628\u0627\u0644\u0637\u0628\u0639 \u064a\u0645\u0643\u0646 \u0623\u062e\u0630\u0647 \u0628\u0639\u064a\u0646 \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631 \u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0623\u0635\u0648\u0644 \u0627\u0644\u0634\u0631\u0643\u0629. \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629 \u0647\u064a \u0645\u0634\u0643\u0644\u0629 \u0644\u0647\u0630\u0627 \u0627\u0644\u0633\u0628\u0628. ", "\u064a\u062c\u0648\u0632 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0639\u062a\u0631\u0641 \u0628\u0623\u0635\u0648\u0644 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0623\u0646 \u062a\u0634\u0627\u0631\u0643 50\u066a \u0645\u0646 \u0642\u064a\u0645\u0629 \u0623\u0633\u0647\u0645 \u062a\u0644\u0643 \u0627\u0644\u0634\u0631\u0643\u0629 \u0645\u0639 \u0627\u0644\u0645\u0627\u0644\u0643 \u0627\u0644\u0622\u062e\u0631. [\u0627\u0644\u062e\u0637\u0648\u0627\u062a \u0627\u0644\u0641\u0631\u0639\u064a\u0629] \u0645\u0646 \u0627\u0644\u0645\u062d\u062a\u0645\u0644 \u0623\u0646 \u062a\u062e\u062a\u0627\u0631 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062f\u064a\u0631 \u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0648\u0633\u0627\u0637\u0629 \u0648\u0627\u0644\u0625\u0642\u0631\u0627\u0636 \u0645\u0634\u0627\u0631\u0643\u0629 \u0627\u0644\u0623\u0633\u0647\u0645 \u063a\u064a\u0631 \u0627\u0644\u0645\u0643\u062a\u0648\u0628\u0629 \u0628\u0645\u062c\u0631\u062f \u0625\u0646\u0634\u0627\u0621 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0627\u0628\u0639\u0629. ", "\u0633\u062a\u0645\u0646\u062d\u0647\u0645 \u0642\u064a\u0645\u0629 \u0627\u0644\u0633\u0647\u0645 \u062d\u0642 \u0627\u0644\u062a\u0635\u0648\u064a\u062a \u0628\u0627\u0644\u0623\u063a\u0644\u0628\u064a\u0629 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u062a\u0627\u0628\u0639\u0629. \u0648\u0645\u0639 \u0630\u0644\u0643\u060c \u0647\u0646\u0627\u0643 \u062d\u0627\u0644\u0627\u062a \u062d\u064a\u062b \u064a\u0645\u0643\u0646 \u0627\u0639\u062a\u0628\u0627\u0631 \u0627\u0644\u0634\u0631\u0643\u0629 \u0634\u0631\u0643\u0629 \u062a\u0627\u0628\u0639\u0629 \u062d\u062a\u0649 \u0639\u0646\u062f\u0645\u0627 \u064a\u0645\u062a\u0644\u0643 \u0627\u0644\u0648\u0627\u0644\u062f\u0627\u0646 \u0646\u0633\u0628\u0629 \u0645\u0626\u0648\u064a\u0629 \u0623\u0642\u0644 \u0645\u0646 \u0623\u0633\u0647\u0645\u0647\u0645\u0627\u060c \u0645\u062b\u0644: [\u0627\u0644\u062e\u0637\u0648\u0627\u062a \u0627\u0644\u0641\u0631\u0639\u064a\u0629] \u064a\u062a\u0645\u062a\u0639 \u0627\u0644\u0648\u0627\u0644\u062f \u0628\u062d\u0642\u0648\u0642 \u062a\u0635\u0648\u064a\u062a \u0627\u0644\u0623\u063a\u0644\u0628\u064a\u0629 \u0628\u0627\u0644\u0627\u062a\u0641\u0627\u0642 \u0645\u0639 \u0645\u062c\u0644\u0633 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u062a\u0627\u0628\u0639\u0629. ", "\u062a\u0645\u062a\u0644\u0643 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0623\u0645 70% \u0641\u0642\u0637 \u0645\u0646 \u0623\u0633\u0647\u0645 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0623\u0645\u060c \u0628\u064a\u0646\u0645\u0627 \u062a\u0645\u062a\u0644\u0643 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0623\u0645 \u0623\u0643\u062b\u0631 \u0645\u0646 15% \u0645\u0646 \u0627\u0644\u0623\u0633\u0647\u0645. [\u0627\u0644\u062e\u0637\u0648\u0627\u062a \u0627\u0644\u0641\u0631\u0639\u064a\u0629] \u0645\u0646 \u0627\u0644\u0623\u0641\u0636\u0644 \u0627\u0644\u0628\u062d\u062b \u0639\u0646 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u062a\u064a \u064a\u0645\u0643\u0646 \u0627\u0644\u0639\u062b\u0648\u0631 \u0639\u0644\u064a\u0647\u0627 \u0639\u0628\u0631 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a \u0623\u0648 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0633\u062a\u0634\u0627\u0631\u0629 \u0645\u062d\u0627\u0645\u064d \u0623\u0648 \u0645\u0633\u062a\u0634\u0627\u0631 \u0623\u0639\u0645\u0627\u0644 \u0622\u062e\u0631. "], "revised_ctx_a": "\u0644\u062a\u0648\u062d\u064a\u062f \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 [\u0627\u0644\u0639\u0646\u0648\u0627\u0646] \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0645\u0645\u062a\u0644\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u0633\u064a\u062a\u0645 \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0639\u0646\u0647\u0627 \u0643\u0634\u0631\u0643\u0627\u062a \u062a\u0627\u0628\u0639\u0629. [\u0627\u0644\u062e\u0637\u0648\u0629] \u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0648\u062d\u062f\u0629\u060c \u0644\u0627 \u062a\u0639\u062a\u0628\u0631 \u0627\u0644\u0634\u0631\u0643\u0629 \u0634\u0631\u0643\u0629 \u062a\u0627\u0628\u0639\u0629 \u0625\u0644\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0623\u0645 \u062a\u0645\u062a\u0644\u0643 \u062d\u0635\u0629 \u0645\u0633\u064a\u0637\u0631\u0629 \u0641\u064a \u062a\u0644\u0643 \u0627\u0644\u0634\u0631\u0643\u0629. \u0628\u0634\u0643\u0644 \u0639\u0627\u0645\u060c \u0647\u0630\u0627 \u064a\u0639\u0646\u064a \u0623\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0623\u0645 \u062a\u0645\u062a\u0644\u0643 \u0623\u0643\u062b\u0631 \u0645\u0646 50\u066a \u0645\u0646 \u0623\u0633\u0647\u0645 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u062a\u0627\u0628\u0639\u0629.", "revised_endings": ["\u064a\u0643\u0648\u0646 \u0647\u0630\u0627 \u0628\u0627\u0644\u0637\u0628\u0639 \u064a\u0645\u0643\u0646 \u0623\u062e\u0630\u0647 \u0628\u0639\u064a\u0646 \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631 \u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0623\u0635\u0648\u0644 \u0627\u0644\u0634\u0631\u0643\u0629. \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629 \u0647\u064a \u0645\u0634\u0643\u0644\u0629 \u0644\u0647\u0630\u0627 \u0627\u0644\u0633\u0628\u0628. ", "\u064a\u062c\u0648\u0632 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0639\u062a\u0631\u0641 \u0628\u0623\u0635\u0648\u0644 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0623\u0646 \u062a\u0634\u0627\u0631\u0643 50\u066a \u0645\u0646 \u0642\u064a\u0645\u0629 \u0623\u0633\u0647\u0645 \u062a\u0644\u0643 \u0627\u0644\u0634\u0631\u0643\u0629 \u0645\u0639 \u0627\u0644\u0645\u0627\u0644\u0643 \u0627\u0644\u0622\u062e\u0631. [\u0627\u0644\u062e\u0637\u0648\u0627\u062a \u0627\u0644\u0641\u0631\u0639\u064a\u0629] \u0645\u0646 \u0627\u0644\u0645\u062d\u062a\u0645\u0644 \u0623\u0646 \u062a\u062e\u062a\u0627\u0631 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062f\u064a\u0631 \u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0648\u0633\u0627\u0637\u0629 \u0648\u0627\u0644\u0625\u0642\u0631\u0627\u0636 \u0645\u0634\u0627\u0631\u0643\u0629 \u0627\u0644\u0623\u0633\u0647\u0645 \u063a\u064a\u0631 \u0627\u0644\u0645\u0643\u062a\u0648\u0628\u0629 \u0628\u0645\u062c\u0631\u062f \u0625\u0646\u0634\u0627\u0621 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0627\u0628\u0639\u0629. ", "\u0633\u062a\u0645\u0646\u062d\u0647\u0645 \u0642\u064a\u0645\u0629 \u0627\u0644\u0633\u0647\u0645 \u062d\u0642 \u0627\u0644\u062a\u0635\u0648\u064a\u062a \u0628\u0627\u0644\u0623\u063a\u0644\u0628\u064a\u0629 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u062a\u0627\u0628\u0639\u0629. \u0648\u0645\u0639 \u0630\u0644\u0643\u060c \u0647\u0646\u0627\u0643 \u062d\u0627\u0644\u0627\u062a \u062d\u064a\u062b \u064a\u0645\u0643\u0646 \u0627\u0639\u062a\u0628\u0627\u0631 \u0627\u0644\u0634\u0631\u0643\u0629 \u0634\u0631\u0643\u0629 \u062a\u0627\u0628\u0639\u0629 \u062d\u062a\u0649 \u0639\u0646\u062f\u0645\u0627 \u064a\u0645\u062a\u0644\u0643 \u0627\u0644\u0648\u0627\u0644\u062f\u0627\u0646 \u0646\u0633\u0628\u0629 \u0645\u0626\u0648\u064a\u0629 \u0623\u0642\u0644 \u0645\u0646 \u0623\u0633\u0647\u0645\u0647\u0645\u0627\u060c \u0645\u062b\u0644: [\u0627\u0644\u062e\u0637\u0648\u0627\u062a \u0627\u0644\u0641\u0631\u0639\u064a\u0629] \u064a\u062a\u0645\u062a\u0639 \u0627\u0644\u0648\u0627\u0644\u062f \u0628\u062d\u0642\u0648\u0642 \u062a\u0635\u0648\u064a\u062a \u0627\u0644\u0623\u063a\u0644\u0628\u064a\u0629 \u0628\u0627\u0644\u0627\u062a\u0641\u0627\u0642 \u0645\u0639 \u0645\u062c\u0644\u0633 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u062a\u0627\u0628\u0639\u0629. ", "\u062a\u0645\u062a\u0644\u0643 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0623\u0645 70% \u0641\u0642\u0637 \u0645\u0646 \u0623\u0633\u0647\u0645 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0623\u0645\u060c \u0628\u064a\u0646\u0645\u0627 \u062a\u0645\u062a\u0644\u0643 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0623\u0645 \u0623\u0643\u062b\u0631 \u0645\u0646 15% \u0645\u0646 \u0627\u0644\u0623\u0633\u0647\u0645. [\u0627\u0644\u062e\u0637\u0648\u0627\u062a \u0627\u0644\u0641\u0631\u0639\u064a\u0629] \u0645\u0646 \u0627\u0644\u0623\u0641\u0636\u0644 \u0627\u0644\u0628\u062d\u062b \u0639\u0646 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u062a\u064a \u064a\u0645\u0643\u0646 \u0627\u0644\u0639\u062b\u0648\u0631 \u0639\u0644\u064a\u0647\u0627 \u0639\u0628\u0631 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a \u0623\u0648 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0633\u062a\u0634\u0627\u0631\u0629 \u0645\u062d\u0627\u0645\u064d \u0623\u0648 \u0645\u0633\u062a\u0634\u0627\u0631 \u0623\u0639\u0645\u0627\u0644 \u0622\u062e\u0631. "], "activity_label": "\u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0623\u0639\u0645\u0627\u0644", "translation_engine": {"version": "v1.11.4", "name": "Deep Google Translator", "library": "deep-translator"}, "edited_ctx_a": "\u0644\u062a\u0648\u062d\u064a\u062f \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 [\u0627\u0644\u0639\u0646\u0648\u0627\u0646] \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0645\u0645\u062a\u0644\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u0633\u064a\u062a\u0645 \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0639\u0646\u0647\u0627 \u0643\u0634\u0631\u0643\u0627\u062a \u062a\u0627\u0628\u0639\u0629. [\u0627\u0644\u062e\u0637\u0648\u0629] \u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0648\u062d\u062f\u0629\u060c \u0644\u0627 \u062a\u0639\u062a\u0628\u0631 \u0627\u0644\u0634\u0631\u0643\u0629 \u0634\u0631\u0643\u0629 \u062a\u0627\u0628\u0639\u0629 \u0625\u0644\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0623\u0645 \u062a\u0645\u062a\u0644\u0643 \u062d\u0635\u0629 \u0645\u0633\u064a\u0637\u0631\u0629 \u0641\u064a \u062a\u0644\u0643 \u0627\u0644\u0634\u0631\u0643\u0629. \u0628\u0634\u0643\u0644 \u0639\u0627\u0645\u060c \u0647\u0630\u0627 \u064a\u0639\u0646\u064a \u0623\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0623\u0645 \u062a\u0645\u062a\u0644\u0643 \u0623\u0643\u062b\u0631 \u0645\u0646 50\u066a \u0645\u0646 \u0623\u0633\u0647\u0645 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u062a\u0627\u0628\u0639\u0629.", "edited_ctx_b": "\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629", "ctx": "[\u0627\u0644\u0639\u0646\u0648\u0627\u0646] \u0643\u064a\u0641\u064a\u0629 \u062a\u0648\u062d\u064a\u062f \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 [\u0627\u0644\u0639\u0646\u0648\u0627\u0646] \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0645\u0645\u062a\u0644\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u0633\u064a\u062a\u0645 \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0639\u0646\u0647\u0627 \u0643\u0634\u0631\u0643\u0627\u062a \u062a\u0627\u0628\u0639\u0629. [\u0627\u0644\u062e\u0637\u0648\u0629] \u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0648\u062d\u062f\u0629\u060c \u0644\u0627 \u062a\u0639\u062a\u0628\u0631 \u0627\u0644\u0634\u0631\u0643\u0629 \u0634\u0631\u0643\u0629 \u062a\u0627\u0628\u0639\u0629 \u0625\u0644\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0623\u0645 \u062a\u0645\u062a\u0644\u0643 \u062d\u0635\u0629 \u0645\u0633\u064a\u0637\u0631\u0629 \u0641\u064a \u062a\u0644\u0643 \u0627\u0644\u0634\u0631\u0643\u0629. \u0628\u0634\u0643\u0644 \u0639\u0627\u0645\u060c \u0647\u0630\u0627 \u064a\u0639\u0646\u064a \u0623\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0623\u0645 \u062a\u0645\u062a\u0644\u0643 \u0623\u0643\u062b\u0631 \u0645\u0646 50\u066a \u0645\u0646 \u0623\u0633\u0647\u0645 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u062a\u0627\u0628\u0639\u0629.", "en_ctx": "[header] How to consolidate financial statements [title] Determine which holdings to report as subsidiaries. [step] For the purpose of consolidated statements, a company is only considered a subsidiary if the parent company holds a controlling interest in that company. Generally, this means that the parent company owns over 50% of the shares of the subsidiary.", "en_endings": ["[substeps] This of course can be taken into account to balance the company's assets. Bank accounts are an issue for this reason.", "Corporations which recognize a subsidiary's assets may share 50% of that stock's stock's value to the other owner. [substeps] Businesses who operate both brokerage and lending institutions probably opt to share the unwritten stock once subsidiaries are established.", "This is because this share value would give them majority voting power in the subsidiary. However, there are situations where a company can be considered a subsidiary even when the parents owns a smaller percentage of their shares, such as : [substeps] The parent has majority voting rights by agreement with the subsidiary's board.", "In this ratio, the parent company holds only 70% of the stock (s) of a parent company's stock, while the parent company owns over 15% of the stock. [substeps] It's best to search for company information that can be found online or by consulting a lawyer or other business adviser."], "endings": ["[\u0627\u0644\u062e\u0637\u0648\u0627\u062a \u0627\u0644\u0641\u0631\u0639\u064a\u0629] \u0648\u0647\u0630\u0627 \u0628\u0627\u0644\u0637\u0628\u0639 \u064a\u0645\u0643\u0646 \u0623\u062e\u0630\u0647 \u0628\u0639\u064a\u0646 \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631 \u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0623\u0635\u0648\u0644 \u0627\u0644\u0634\u0631\u0643\u0629. \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629 \u0647\u064a \u0645\u0634\u0643\u0644\u0629 \u0644\u0647\u0630\u0627 \u0627\u0644\u0633\u0628\u0628. ", "\u064a\u062c\u0648\u0632 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0639\u062a\u0631\u0641 \u0628\u0623\u0635\u0648\u0644 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0623\u0646 \u062a\u0634\u0627\u0631\u0643 50\u066a \u0645\u0646 \u0642\u064a\u0645\u0629 \u0623\u0633\u0647\u0645 \u062a\u0644\u0643 \u0627\u0644\u0634\u0631\u0643\u0629 \u0645\u0639 \u0627\u0644\u0645\u0627\u0644\u0643 \u0627\u0644\u0622\u062e\u0631. [\u0627\u0644\u062e\u0637\u0648\u0627\u062a \u0627\u0644\u0641\u0631\u0639\u064a\u0629] \u0645\u0646 \u0627\u0644\u0645\u062d\u062a\u0645\u0644 \u0623\u0646 \u062a\u062e\u062a\u0627\u0631 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062f\u064a\u0631 \u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0648\u0633\u0627\u0637\u0629 \u0648\u0627\u0644\u0625\u0642\u0631\u0627\u0636 \u0645\u0634\u0627\u0631\u0643\u0629 \u0627\u0644\u0623\u0633\u0647\u0645 \u063a\u064a\u0631 \u0627\u0644\u0645\u0643\u062a\u0648\u0628\u0629 \u0628\u0645\u062c\u0631\u062f \u0625\u0646\u0634\u0627\u0621 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0627\u0628\u0639\u0629. ", "\u0648\u0630\u0644\u0643 \u0644\u0623\u0646 \u0642\u064a\u0645\u0629 \u0627\u0644\u0633\u0647\u0645 \u0647\u0630\u0647 \u0633\u062a\u0645\u0646\u062d\u0647\u0645 \u062d\u0642 \u0627\u0644\u062a\u0635\u0648\u064a\u062a \u0628\u0627\u0644\u0623\u063a\u0644\u0628\u064a\u0629 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u062a\u0627\u0628\u0639\u0629. \u0648\u0645\u0639 \u0630\u0644\u0643\u060c \u0647\u0646\u0627\u0643 \u062d\u0627\u0644\u0627\u062a \u062d\u064a\u062b \u064a\u0645\u0643\u0646 \u0627\u0639\u062a\u0628\u0627\u0631 \u0627\u0644\u0634\u0631\u0643\u0629 \u0634\u0631\u0643\u0629 \u062a\u0627\u0628\u0639\u0629 \u062d\u062a\u0649 \u0639\u0646\u062f\u0645\u0627 \u064a\u0645\u062a\u0644\u0643 \u0627\u0644\u0648\u0627\u0644\u062f\u0627\u0646 \u0646\u0633\u0628\u0629 \u0645\u0626\u0648\u064a\u0629 \u0623\u0642\u0644 \u0645\u0646 \u0623\u0633\u0647\u0645\u0647\u0645\u0627\u060c \u0645\u062b\u0644: [\u0627\u0644\u062e\u0637\u0648\u0627\u062a \u0627\u0644\u0641\u0631\u0639\u064a\u0629] \u064a\u062a\u0645\u062a\u0639 \u0627\u0644\u0648\u0627\u0644\u062f \u0628\u062d\u0642\u0648\u0642 \u062a\u0635\u0648\u064a\u062a \u0627\u0644\u0623\u063a\u0644\u0628\u064a\u0629 \u0628\u0627\u0644\u0627\u062a\u0641\u0627\u0642 \u0645\u0639 \u0645\u062c\u0644\u0633 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u062a\u0627\u0628\u0639\u0629. ", "\u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u0646\u0633\u0628\u0629\u060c \u062a\u0645\u062a\u0644\u0643 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0623\u0645 70% \u0641\u0642\u0637 \u0645\u0646 \u0623\u0633\u0647\u0645 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0623\u0645\u060c \u0628\u064a\u0646\u0645\u0627 \u062a\u0645\u062a\u0644\u0643 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0623\u0645 \u0623\u0643\u062b\u0631 \u0645\u0646 15% \u0645\u0646 \u0627\u0644\u0623\u0633\u0647\u0645. [\u0627\u0644\u062e\u0637\u0648\u0627\u062a \u0627\u0644\u0641\u0631\u0639\u064a\u0629] \u0645\u0646 \u0627\u0644\u0623\u0641\u0636\u0644 \u0627\u0644\u0628\u062d\u062b \u0639\u0646 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u062a\u064a \u064a\u0645\u0643\u0646 \u0627\u0644\u0639\u062b\u0648\u0631 \u0639\u0644\u064a\u0647\u0627 \u0639\u0628\u0631 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a \u0623\u0648 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0633\u062a\u0634\u0627\u0631\u0629 \u0645\u062d\u0627\u0645\u064d \u0623\u0648 \u0645\u0633\u062a\u0634\u0627\u0631 \u0623\u0639\u0645\u0627\u0644 \u0622\u062e\u0631. "], "en_ctx_b": "", "ctx_b": "", "ctx_a": "[\u0627\u0644\u0639\u0646\u0648\u0627\u0646] \u0643\u064a\u0641\u064a\u0629 \u062a\u0648\u062d\u064a\u062f \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 [\u0627\u0644\u0639\u0646\u0648\u0627\u0646] \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0645\u0645\u062a\u0644\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u0633\u064a\u062a\u0645 \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0639\u0646\u0647\u0627 \u0643\u0634\u0631\u0643\u0627\u062a \u062a\u0627\u0628\u0639\u0629. [\u0627\u0644\u062e\u0637\u0648\u0629] \u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0648\u062d\u062f\u0629\u060c \u0644\u0627 \u062a\u0639\u062a\u0628\u0631 \u0627\u0644\u0634\u0631\u0643\u0629 \u0634\u0631\u0643\u0629 \u062a\u0627\u0628\u0639\u0629 \u0625\u0644\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0623\u0645 \u062a\u0645\u062a\u0644\u0643 \u062d\u0635\u0629 \u0645\u0633\u064a\u0637\u0631\u0629 \u0641\u064a \u062a\u0644\u0643 \u0627\u0644\u0634\u0631\u0643\u0629. \u0628\u0634\u0643\u0644 \u0639\u0627\u0645\u060c \u0647\u0630\u0627 \u064a\u0639\u0646\u064a \u0623\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0623\u0645 \u062a\u0645\u062a\u0644\u0643 \u0623\u0643\u062b\u0631 \u0645\u0646 50\u066a \u0645\u0646 \u0623\u0633\u0647\u0645 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u062a\u0627\u0628\u0639\u0629.", "en_ctx_a": "[header] How to consolidate financial statements [title] Determine which holdings to report as subsidiaries. [step] For the purpose of consolidated statements, a company is only considered a subsidiary if the parent company holds a controlling interest in that company. Generally, this means that the parent company owns over 50% of the shares of the subsidiary.", "split": "test", "ind": 38460, "en_activity_label": "Finance and Business", "split_type": "indomain", "source_id": "wikihow~63341"}, "external_uid": null, "user_id": 271, "task_id": 428987, "created": "2024-06-14T11:22:40.595525", "finish_time": "2024-06-14T11:24:17.541975", "calibration": null, "user_ip": null, "timeout": null, "project_id": 191, "id": 408212, "media_url": null}]