{"id":1068,"date":"2025-07-10T07:02:05","date_gmt":"2025-07-10T07:02:05","guid":{"rendered":"https:\/\/mycfo.bg\/?p=1068"},"modified":"2026-10-28T18:52:29","modified_gmt":"2026-10-28T18:52:29","slug":"%d0%ba%d0%b0%d0%ba-%d1%89%d0%b5-%d1%81%d0%b5-%d0%be%d1%82%d1%80%d0%b0%d0%b7%d0%b8-%d0%b2%d1%8a%d0%b2%d0%b5%d0%b6%d0%b4%d0%b0%d0%bd%d0%b5%d1%82%d0%be-%d0%bd%d0%b0-%d0%b5%d0%b2%d1%80%d0%be%d1%82%d0%be","status":"publish","type":"post","link":"https:\/\/mycfo.bg\/bg\/%d0%ba%d0%b0%d0%ba-%d1%89%d0%b5-%d1%81%d0%b5-%d0%be%d1%82%d1%80%d0%b0%d0%b7%d0%b8-%d0%b2%d1%8a%d0%b2%d0%b5%d0%b6%d0%b4%d0%b0%d0%bd%d0%b5%d1%82%d0%be-%d0%bd%d0%b0-%d0%b5%d0%b2%d1%80%d0%be%d1%82%d0%be\/","title":{"rendered":"\u041a\u0430\u043a \u0449\u0435 \u0441\u0435 \u043e\u0442\u0440\u0430\u0437\u0438 \u0432\u044a\u0432\u0435\u0436\u0434\u0430\u043d\u0435\u0442\u043e \u043d\u0430 \u0435\u0432\u0440\u043e\u0442\u043e \u043d\u0430 \u0431\u044a\u043b\u0433\u0430\u0440\u0441\u043a\u0438\u0442\u0435 \u0444\u0438\u0440\u043c\u0438?"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-1 fusion-sep-none fusion-title-text fusion-title-size-one\" style=\"--awb-margin-bottom:5px;--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;--awb-font-size:40px;\"><h1 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;font-size:1em;\">\u041a\u0430\u043a \u0449\u0435 \u0441\u0435 \u043e\u0442\u0440\u0430\u0437\u0438 \u0432\u044a\u0432\u0435\u0436\u0434\u0430\u043d\u0435\u0442\u043e \u043d\u0430 \u0435\u0432\u0440\u043e\u0442\u043e \u043d\u0430 \u0431\u044a\u043b\u0433\u0430\u0440\u0441\u043a\u0438\u0442\u0435 \u0444\u0438\u0440\u043c\u0438?<\/h1><\/div><div class=\"fusion-text fusion-text-1\" style=\"--awb-font-size:14px;--awb-text-color:var(--awb-color5);--awb-text-font-family:var(--awb-typography5-font-family);--awb-text-font-weight:var(--awb-typography5-font-weight);--awb-text-font-style:var(--awb-typography5-font-style);\"><p>Published 10 \u044e\u043b\u0438, 2025<\/p>\n<\/div><div class=\"fusion-text fusion-text-2\" style=\"--awb-font-size:18px;--awb-text-color:var(--awb-color6);--awb-text-font-family:var(--awb-typography3-font-family);--awb-text-font-weight:var(--awb-typography3-font-weight);--awb-text-font-style:var(--awb-typography3-font-style);\"><p>\u041d\u0430 <strong>8 \u044e\u043b\u0438 2025 \u0433.<\/strong> \u0415\u0432\u0440\u043e\u043f\u0435\u0439\u0441\u043a\u0438\u044f\u0442 \u0441\u044a\u044e\u0437 \u043e\u0444\u0438\u0446\u0438\u0430\u043b\u043d\u043e \u043e\u0434\u043e\u0431\u0440\u0438 \u043f\u0440\u0438\u0441\u044a\u0435\u0434\u0438\u043d\u044f\u0432\u0430\u043d\u0435\u0442\u043e \u043d\u0430 \u0411\u044a\u043b\u0433\u0430\u0440\u0438\u044f \u043a\u044a\u043c \u0435\u0432\u0440\u043e\u0437\u043e\u043d\u0430\u0442\u0430. \u0421\u0442\u0440\u0430\u043d\u0430\u0442\u0430 \u0449\u0435 \u0432\u044a\u0432\u0435\u0434\u0435 \u0435\u0432\u0440\u043e\u0442\u043e \u043e\u0442<strong> 1 \u044f\u043d\u0443\u0430\u0440\u0438 2026 \u0433<\/strong>. \u043f\u0440\u0438 \u0444\u0438\u043a\u0441\u0438\u0440\u0430\u043d \u043a\u0443\u0440\u0441 <strong>1 \u0435\u0432\u0440\u043e = 1.95583 \u043b\u0435\u0432\u0430<\/strong> \u2013 \u0441\u044a\u0449\u0438\u044f\u0442, \u043a\u043e\u0439\u0442\u043e \u0441\u0435 \u0438\u0437\u043f\u043e\u043b\u0437\u0432\u0430 \u0432 \u043c\u0435\u0445\u0430\u043d\u0438\u0437\u043c\u0430 ERM II. \u0420\u0435\u0448\u0435\u043d\u0438\u0435\u0442\u043e \u0431\u0435\u0448\u0435 \u0433\u043b\u0430\u0441\u0443\u0432\u0430\u043d\u043e \u043e\u0442 \u0415\u0432\u0440\u043e\u043f\u0435\u0439\u0441\u043a\u0438\u044f \u043f\u0430\u0440\u043b\u0430\u043c\u0435\u043d\u0442 \u0438 \u043f\u0440\u0438\u0435\u0442\u043e \u043e\u0442 \u0421\u044a\u0432\u0435\u0442\u0430 \u043d\u0430 \u0415\u0421 (\u0415\u041a\u041e\u0424\u0418\u041d), \u0441 \u043a\u043e\u0435\u0442\u043e \u0441\u0435 \u043f\u043e\u0441\u0442\u0430\u0432\u044f \u043a\u0440\u0430\u0439 \u043d\u0430 \u0434\u044a\u043b\u0433\u043e\u0433\u043e\u0434\u0438\u0448\u043d\u0430\u0442\u0430 \u043f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u043a\u0430 \u0437\u0430 \u0432\u0430\u043b\u0443\u0442\u043d\u0430\u0442\u0430 \u0438\u043d\u0442\u0435\u0433\u0440\u0430\u0446\u0438\u044f. \u0417\u0430 \u0431\u0438\u0437\u043d\u0435\u0441\u0430 \u0442\u043e\u0432\u0430 \u043e\u0437\u043d\u0430\u0447\u0430\u0432\u0430 \u043d\u0435 \u043f\u0440\u043e\u0441\u0442\u043e \u043f\u0440\u043e\u043c\u044f\u043d\u0430 \u043d\u0430 \u043f\u0430\u0440\u0438\u0447\u043d\u0430\u0442\u0430 \u0435\u0434\u0438\u043d\u0438\u0446\u0430, \u0430 \u0441\u0435\u0440\u0438\u043e\u0437\u043d\u0430 \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u043e\u043d\u043d\u0430 \u0438 \u0442\u0435\u0445\u043d\u043e\u043b\u043e\u0433\u0438\u0447\u043d\u0430 \u0442\u0440\u0430\u043d\u0441\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044f.<\/p>\n<\/div><div class=\"fusion-image-element\" style=\"text-align:center;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-1 hover-type-none\"><a href=\"https:\/\/mycfo.bg\/wp-content\/uploads\/2025\/07\/1-1024x683.jpg\" class=\"fusion-lightbox\" data-rel=\"iLightbox[bd262b5e5dbd6d54908]\" data-title=\"1\" title=\"1\"><img decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/mycfo.bg\/wp-content\/uploads\/2025\/07\/1-1024x683.jpg\" alt class=\"img-responsive wp-image-1069\" srcset=\"https:\/\/mycfo.bg\/wp-content\/uploads\/2025\/07\/1-200x133.jpg 200w, https:\/\/mycfo.bg\/wp-content\/uploads\/2025\/07\/1-400x267.jpg 400w, https:\/\/mycfo.bg\/wp-content\/uploads\/2025\/07\/1-600x400.jpg 600w, https:\/\/mycfo.bg\/wp-content\/uploads\/2025\/07\/1-800x534.jpg 800w, https:\/\/mycfo.bg\/wp-content\/uploads\/2025\/07\/1-1200x801.jpg 1200w\" sizes=\"(max-width: 640px) 100vw, 1200px\" \/><\/a><\/span><\/div><div class=\"fusion-text fusion-text-3\" style=\"--awb-font-size:18px;--awb-text-color:var(--awb-color6);--awb-text-font-family:var(--awb-typography3-font-family);--awb-text-font-weight:var(--awb-typography3-font-weight);--awb-text-font-style:var(--awb-typography3-font-style);\"><p>\u0422\u0435\u043c\u0430\u0442\u0430 \u0437\u0430 \u043f\u0440\u0435\u043c\u0438\u043d\u0430\u0432\u0430\u043d\u0435\u0442\u043e \u043a\u044a\u043c \u0435\u0432\u0440\u043e\u0442\u043e \u0432 \u0411\u044a\u043b\u0433\u0430\u0440\u0438\u044f \u0432\u0435\u0447\u0435 \u043d\u0435 \u0435 \u0430\u0431\u0441\u0442\u0440\u0430\u043a\u0442\u043d\u0430 \u2013 \u0442\u044f \u0435 \u0440\u0435\u0430\u043b\u043d\u043e\u0441\u0442, \u043a\u044a\u043c \u043a\u043e\u044f\u0442\u043e \u0431\u0438\u0437\u043d\u0435\u0441\u044a\u0442 \u0449\u0435 \u0442\u0440\u044f\u0431\u0432\u0430 \u0434\u0430 \u0441\u0435 \u0430\u0434\u0430\u043f\u0442\u0438\u0440\u0430 \u0441\u044a\u0432\u0441\u0435\u043c \u0441\u043a\u043e\u0440\u043e. \u041a\u0430\u043a \u043e\u0431\u0430\u0447\u0435 \u0449\u0435 \u0441\u0435 \u043e\u0442\u0440\u0430\u0437\u0438 \u0442\u043e\u0432\u0430 \u043d\u0430 \u0444\u0438\u0440\u043c\u0438\u0442\u0435 \u0432 \u0441\u0442\u0440\u0430\u043d\u0430\u0442\u0430? \u0415\u0434\u043d\u043e\u0437\u043d\u0430\u0447\u0435\u043d \u043e\u0442\u0433\u043e\u0432\u043e\u0440 \u043d\u044f\u043c\u0430, \u043d\u043e \u043c\u043e\u0436\u0435\u043c \u0434\u0430 \u043e\u0447\u0435\u0440\u0442\u0430\u0435\u043c \u043d\u044f\u043a\u043e\u043b\u043a\u043e \u043a\u043b\u044e\u0447\u043e\u0432\u0438 \u0430\u0441\u043f\u0435\u043a\u0442\u0430, \u043a\u043e\u0438\u0442\u043e \u0441\u044a\u0441 \u0441\u0438\u0433\u0443\u0440\u043d\u043e\u0441\u0442 \u0449\u0435 \u0437\u0430\u0441\u0435\u0433\u043d\u0430\u0442 \u043a\u0430\u043a\u0442\u043e \u0433\u043e\u043b\u0435\u043c\u0438\u0442\u0435 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438, \u0442\u0430\u043a\u0430 \u0438 \u043c\u0430\u043b\u043a\u0438\u0442\u0435 \u0438 \u0441\u0440\u0435\u0434\u043d\u0438\u0442\u0435 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-2 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">\u041f\u043e-\u043c\u0430\u043b\u043a\u043e \u043d\u0435\u0441\u0438\u0433\u0443\u0440\u043d\u043e\u0441\u0442, \u043d\u043e \u043f\u043e\u0432\u0435\u0447\u0435 \u043f\u043e\u0434\u0433\u043e\u0442\u0432\u0438\u0442\u0435\u043b\u043d\u0430 \u0440\u0430\u0431\u043e\u0442\u0430.<\/h3><\/div><div class=\"fusion-text fusion-text-4\"><p>\u041f\u043e\u043b\u043e\u0436\u0438\u0442\u0435\u043b\u043d\u0438\u0442\u0435 \u0435\u0444\u0435\u043a\u0442\u0438 \u043d\u0435 \u0441\u0430 \u0437\u0430 \u043f\u043e\u0434\u0446\u0435\u043d\u044f\u0432\u0430\u043d\u0435:<\/p>\n<ul>\n<li><strong>\u041e\u0442\u043f\u0430\u0434\u0430 \u0432\u0430\u043b\u0443\u0442\u043d\u0438\u044f\u0442 \u0440\u0438\u0441\u043a<\/strong> \u2013 \u043e\u0441\u043e\u0431\u0435\u043d\u043e \u043f\u0440\u0438 \u0440\u0430\u0431\u043e\u0442\u0430 \u0441 \u043f\u0430\u0440\u0442\u043d\u044c\u043e\u0440\u0438 \u043e\u0442 \u0435\u0432\u0440\u043e\u0437\u043e\u043d\u0430\u0442\u0430.<\/li>\n<li><strong>\u041d\u0430\u043c\u0430\u043b\u044f\u0432\u0430\u0442 \u0441\u0435 \u0440\u0430\u0437\u0445\u043e\u0434\u0438\u0442\u0435 \u043f\u043e \u043e\u0431\u043c\u044f\u043d\u0430 \u043d\u0430 \u0432\u0430\u043b\u0443\u0442\u0430<\/strong> \u2013 \u043d\u044f\u043c\u0430 \u043f\u043e\u0432\u0435\u0447\u0435 \u043a\u043e\u043c\u0438\u0441\u0438\u043e\u043d\u043d\u0438, \u043a\u0443\u0440\u0441\u043e\u0432\u0438 \u0440\u0430\u0437\u043b\u0438\u043a\u0438 \u0438 \u0442\u0440\u0430\u043d\u0441\u0444\u0435\u0440\u043d\u0438 \u0442\u0430\u043a\u0441\u0438.<\/li>\n<li><strong>\u041f\u043e-\u0434\u043e\u0431\u0440\u0430 \u043f\u0440\u0435\u0434\u0432\u0438\u0434\u0438\u043c\u043e\u0441\u0442<\/strong> \u2013 \u043a\u043e\u0435\u0442\u043e \u0443\u043b\u0435\u0441\u043d\u044f\u0432\u0430 \u0434\u044a\u043b\u0433\u043e\u0441\u0440\u043e\u0447\u043d\u043e\u0442\u043e \u043f\u043b\u0430\u043d\u0438\u0440\u0430\u043d\u0435.<\/li>\n<\/ul>\n<p>\u041d\u043e \u0449\u0435 \u0438\u043c\u0430 \u0438 \u043d\u0443\u0436\u0434\u0430 \u043e\u0442 \u0441\u0435\u0440\u0438\u043e\u0437\u043d\u0430 \u043f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u043a\u0430:<\/p>\n<ul>\n<li><strong>\u0410\u043a\u0442\u0443\u0430\u043b\u0438\u0437\u0438\u0440\u0430\u043d\u0435 \u043d\u0430 \u0441\u0447\u0435\u0442\u043e\u0432\u043e\u0434\u0435\u043d \u0438 \u0442\u044a\u0440\u0433\u043e\u0432\u0441\u043a\u0438 \u0441\u043e\u0444\u0442\u0443\u0435\u0440.<\/strong><\/li>\n<li><strong>\u041f\u0440\u043e\u043c\u044f\u043d\u0430 \u043d\u0430 \u043a\u0430\u0441\u043e\u0432\u0438 \u0430\u043f\u0430\u0440\u0430\u0442\u0438, \u0441\u0438\u0441\u0442\u0435\u043c\u0438 \u0437\u0430 \u0444\u0430\u043a\u0442\u0443\u0440\u0438\u0440\u0430\u043d\u0435 \u0438 \u0435\u0442\u0438\u043a\u0435\u0442\u0438\u0440\u0430\u043d\u0435.<\/strong><\/li>\n<li><strong>\u041f\u0440\u0435\u043d\u0430\u043f\u0438\u0441\u0432\u0430\u043d\u0435 \u043d\u0430 \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0438, \u0446\u0435\u043d\u043e\u0440\u0430\u0437\u043f\u0438\u0441\u0438 \u0438 \u0432\u044a\u0442\u0440\u0435\u0448\u043d\u0438 \u043f\u0440\u043e\u0446\u0435\u0434\u0443\u0440\u0438.<\/strong><\/li>\n<\/ul>\n<p>\u0414\u043e\u043f\u044a\u043b\u043d\u0438\u0442\u0435\u043b\u043d\u0438 \u043a\u043e\u043d\u043a\u0440\u0435\u0442\u043d\u0438 \u0441\u0442\u044a\u043f\u043a\u0438, \u043a\u043e\u0438\u0442\u043e \u0431\u0438\u0437\u043d\u0435\u0441\u044a\u0442 \u043d\u0435 \u0442\u0440\u044f\u0431\u0432\u0430 \u0434\u0430 \u043f\u0440\u0435\u043d\u0435\u0431\u0440\u0435\u0433\u0432\u0430:<\/p>\n<ul>\n<li><strong>\u041f\u0440\u0435\u0433\u043b\u0435\u0434 \u043d\u0430 \u0432\u0441\u0438\u0447\u043a\u0438 \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0438 \u0441 \u0434\u043e\u0441\u0442\u0430\u0432\u0447\u0438\u0446\u0438 \u0438 \u043a\u043b\u0438\u0435\u043d\u0442\u0438<\/strong> \u2013 \u043e\u0441\u043e\u0431\u0435\u043d\u043e \u0430\u043a\u043e \u0441\u0430 \u0432 \u043b\u0435\u0432\u0430, \u0441 \u0444\u0438\u043a\u0441\u0438\u0440\u0430\u043d\u0438 \u0441\u0443\u043c\u0438 \u0438\u043b\u0438 \u0441\u0440\u043e\u043a\u043e\u0432\u0435.<\/li>\n<li><strong>\u041a\u043e\u043d\u0441\u0443\u043b\u0442\u0430\u0446\u0438\u0438 \u0441 \u0418\u0422 \u0438 \u0441\u0447\u0435\u0442\u043e\u0432\u043e\u0434\u043d\u0438 \u0441\u043f\u0435\u0446\u0438\u0430\u043b\u0438\u0441\u0442\u0438 \u043e\u0442\u043d\u043e\u0441\u043d\u043e \u0430\u0434\u0430\u043f\u0442\u0430\u0446\u0438\u044f \u043d\u0430 \u0441\u043e\u0444\u0442\u0443\u0435\u0440\u0430<\/strong> \u2013 \u043e\u0441\u043e\u0431\u0435\u043d\u043e \u0432\u0430\u0436\u043d\u0438 \u0441\u0430 \u0441\u0438\u0441\u0442\u0435\u043c\u0438\u0442\u0435 \u0437\u0430 \u0444\u0430\u043a\u0442\u0443\u0440\u0438\u0440\u0430\u043d\u0435 \u0438 \u0437\u0430\u043f\u043b\u0430\u0442\u0438.<\/li>\n<li><strong>\u0421\u0442\u0440\u0438\u043a\u0442\u043d\u043e \u0441\u043f\u0430\u0437\u0432\u0430\u043d\u0435 \u043d\u0430 \u043a\u0443\u0440\u0441\u0430 1 \u0435\u0432\u0440\u043e = 1.95583 \u043b\u0432.<\/strong> \u2013 \u0432\u0441\u044f\u043a\u0430 \u0433\u0440\u0435\u0448\u043a\u0430 \u043f\u0440\u0438 \u043f\u0440\u0435\u0432\u0430\u043b\u0443\u0442\u0438\u0440\u0430\u043d\u0435 \u043c\u043e\u0436\u0435 \u0434\u0430 \u0434\u043e\u0432\u0435\u0434\u0435 \u0434\u043e \u0437\u0430\u0433\u0443\u0431\u0438 \u0438\u043b\u0438 \u043d\u0435\u0434\u043e\u0432\u043e\u043b\u043d\u0438 \u043a\u043b\u0438\u0435\u043d\u0442\u0438.<\/li>\n<li><strong>\u041f\u0440\u0438 \u0433\u043e\u043b\u0435\u043c\u0438 \u0441\u0443\u043c\u0438<\/strong> \u2013 \u043e\u0441\u043e\u0431\u0435\u043d\u043e \u0432\u043d\u0438\u043c\u0430\u043d\u0438\u0435 \u043a\u044a\u043c \u043f\u0440\u0430\u0432\u0438\u043b\u0430\u0442\u0430 \u0437\u0430 \u0437\u0430\u043a\u0440\u044a\u0433\u043b\u044f\u043d\u0435 \u2013 \u0434\u0430 \u0441\u0435 \u0434\u0435\u0439\u0441\u0442\u0432\u0430 \u043f\u0440\u043e\u0437\u0440\u0430\u0447\u043d\u043e \u0438 \u043c\u0435\u0442\u043e\u0434\u0438\u0447\u043d\u043e.<\/li>\n<\/ul>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element\" style=\"text-align:center;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-2 hover-type-none\"><a href=\"https:\/\/mycfo.bg\/wp-content\/uploads\/2025\/07\/3-1024x683.jpg\" class=\"fusion-lightbox\" data-rel=\"iLightbox[dc7c426f3a41ae22af1]\" data-title=\"3\" title=\"3\"><img decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/mycfo.bg\/wp-content\/uploads\/2025\/07\/3-1024x683.jpg\" alt class=\"img-responsive wp-image-1073\" srcset=\"https:\/\/mycfo.bg\/wp-content\/uploads\/2025\/07\/3-200x133.jpg 200w, https:\/\/mycfo.bg\/wp-content\/uploads\/2025\/07\/3-400x267.jpg 400w, https:\/\/mycfo.bg\/wp-content\/uploads\/2025\/07\/3-600x400.jpg 600w, https:\/\/mycfo.bg\/wp-content\/uploads\/2025\/07\/3-800x534.jpg 800w, https:\/\/mycfo.bg\/wp-content\/uploads\/2025\/07\/3-1200x801.jpg 1200w\" sizes=\"(max-width: 640px) 100vw, 1200px\" \/><\/a><\/span><\/div><div class=\"fusion-title title fusion-title-3 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">\u041d\u0435 \u0441\u0430\u043c\u043e \u0440\u0430\u0437\u0445\u043e\u0434\u0438, \u0430 \u0438 \u0432\u044a\u0437\u043c\u043e\u0436\u043d\u043e\u0441\u0442\u0438.<\/h3><\/div><div class=\"fusion-text fusion-text-5\"><p>\u0415\u0432\u0440\u043e\u0442\u043e \u043c\u043e\u0436\u0435 \u0434\u0430 \u0434\u043e\u043d\u0435\u0441\u0435 \u0438 \u043f\u043e\u0437\u0438\u0442\u0438\u0432\u043d\u0438 \u043f\u0440\u043e\u043c\u0435\u043d\u0438 \u0437\u0430 \u0431\u0438\u0437\u043d\u0435\u0441\u0430:<\/p>\n<ul>\n<li><strong>\u041f\u043e-\u0434\u043e\u0431\u0440\u0430 \u0438\u043d\u0442\u0435\u0433\u0440\u0430\u0446\u0438\u044f \u0441 \u0435\u0432\u0440\u043e\u043f\u0435\u0439\u0441\u043a\u0438\u0442\u0435 \u043f\u0430\u0437\u0430\u0440\u0438.<\/strong><\/li>\n<li><strong>\u041f\u043e-\u043b\u0435\u0441\u0435\u043d \u0434\u043e\u0441\u0442\u044a\u043f \u0434\u043e \u0444\u0438\u043d\u0430\u043d\u0441\u0438\u0440\u0430\u043d\u0435 \u043e\u0442 \u0415\u0421 \u0438 \u0447\u0443\u0436\u0434\u0435\u0441\u0442\u0440\u0430\u043d\u043d\u0438 \u0431\u0430\u043d\u043a\u0438.<\/strong><\/li>\n<li><strong>\u041f\u043e\u0432\u0438\u0448\u0435\u043d \u0438\u043d\u0442\u0435\u0440\u0435\u0441 \u043e\u0442 \u0447\u0443\u0436\u0434\u0435\u0441\u0442\u0440\u0430\u043d\u043d\u0438 \u0438\u043d\u0432\u0435\u0441\u0442\u0438\u0442\u043e\u0440\u0438<\/strong> \u2013 \u0431\u043b\u0430\u0433\u043e\u0434\u0430\u0440\u0435\u043d\u0438\u0435 \u043d\u0430 \u0441\u0442\u0430\u0431\u0438\u043b\u043d\u0430\u0442\u0430 \u0432\u0430\u043b\u0443\u0442\u0430 \u0438 \u043f\u043e-\u043c\u0430\u043b\u043a\u0438\u0442\u0435 \u0431\u0430\u0440\u0438\u0435\u0440\u0438 \u043f\u0440\u0435\u0434 \u0442\u0440\u0430\u043d\u0441\u0430\u043a\u0446\u0438\u0438\u0442\u0435.<\/li>\n<\/ul>\n<\/div><div class=\"fusion-title title fusion-title-4 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">\u041c\u0430\u043b\u043a\u0438\u0442\u0435 \u0444\u0438\u0440\u043c\u0438: \u043f\u043e\u0432\u0435\u0447\u0435 \u043f\u043e\u0434\u043a\u0440\u0435\u043f\u0430, \u043f\u043e-\u043c\u0430\u043b\u043a\u043e \u0445\u0430\u043e\u0441.<\/h3><\/div><div class=\"fusion-text fusion-text-6\"><p>\u041c\u0430\u043b\u043a\u0438\u0442\u0435 \u0438 \u0441\u0440\u0435\u0434\u043d\u0438 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f \u0449\u0435 \u0431\u044a\u0434\u0430\u0442 \u043d\u0430\u0439-\u0443\u044f\u0437\u0432\u0438\u043c\u0438 \u043f\u043e \u0432\u0440\u0435\u043c\u0435 \u043d\u0430 \u043f\u0440\u0435\u0445\u043e\u0434\u0430. \u0422\u0435 \u0449\u0435 \u0438\u043c\u0430\u0442 \u043d\u0443\u0436\u0434\u0430 \u043e\u0442:<\/p>\n<ul>\n<li><strong>\u041a\u043e\u043d\u043a\u0440\u0435\u0442\u043d\u0438 \u043d\u0430\u0441\u043e\u043a\u0438 \u043a\u0430\u043a \u0434\u0430 \u0441\u0435 \u043f\u043e\u0434\u0433\u043e\u0442\u0432\u044f\u0442<\/strong> \u2013 \u0442\u0435\u0445\u043d\u0438\u0447\u0435\u0441\u043a\u0438, \u0441\u0447\u0435\u0442\u043e\u0432\u043e\u0434\u043d\u043e \u0438 \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u043e\u043d\u043d\u043e.<\/li>\n<li><strong>\u041f\u043e\u0434\u043a\u0440\u0435\u043f\u0430 \u0437\u0430 \u043e\u0431\u0443\u0447\u0435\u043d\u0438\u0435 \u043d\u0430 \u043f\u0435\u0440\u0441\u043e\u043d\u0430\u043b\u0430<\/strong> \u2013 \u043e\u0441\u043e\u0431\u0435\u043d\u043e \u0432 \u0442\u044a\u0440\u0433\u043e\u0432\u0441\u043a\u0438 \u043e\u0431\u0435\u043a\u0442\u0438 \u0438 \u0441\u0444\u0435\u0440\u0430\u0442\u0430 \u043d\u0430 \u0443\u0441\u043b\u0443\u0433\u0438\u0442\u0435.<\/li>\n<li><strong>\u041f\u0440\u0438\u043c\u0435\u0440\u0438 \u043e\u0442 \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0430\u0442\u0430 \u0438 \u0448\u0430\u0431\u043b\u043e\u043d\u0438<\/strong> \u2013 \u0437\u0430 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0438, \u0435\u0442\u0438\u043a\u0435\u0442\u0438 \u0438 \u0446\u0435\u043d\u043e\u043e\u0431\u0440\u0430\u0437\u0443\u0432\u0430\u043d\u0435.<\/li>\n<\/ul>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-3 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-7\"><p>\u0412\u043b\u0438\u0437\u0430\u043d\u0435\u0442\u043e \u0432 \u0435\u0432\u0440\u043e\u0437\u043e\u043d\u0430\u0442\u0430 \u043d\u0435 \u0435 \u043f\u0440\u043e\u0441\u0442\u043e \u0441\u043c\u044f\u043d\u0430 \u043d\u0430 \u0432\u0430\u043b\u0443\u0442\u0430\u0442\u0430 \u2013 \u0442\u043e\u0432\u0430 \u0435 \u0438\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u0438 \u0438 \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u043e\u043d\u0435\u043d \u0442\u0435\u0441\u0442 \u0437\u0430 \u0446\u0435\u043b\u0438\u044f \u0431\u0438\u0437\u043d\u0435\u0441 \u0441\u0435\u043a\u0442\u043e\u0440.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u041d\u0430 8 \u044e\u043b\u0438 2025 \u0433. \u0415\u0432\u0440\u043e\u043f\u0435\u0439\u0441\u043a\u0438\u044f\u0442 \u0441\u044a\u044e\u0437 \u043e\u0444\u0438\u0446\u0438\u0430\u043b\u043d\u043e \u043e\u0434\u043e\u0431\u0440\u0438 \u043f\u0440\u0438\u0441\u044a\u0435\u0434\u0438\u043d\u044f\u0432\u0430\u043d\u0435\u0442\u043e \u043d\u0430 \u0411\u044a\u043b\u0433\u0430\u0440\u0438\u044f \u043a\u044a\u043c \u0435\u0432\u0440\u043e\u0437\u043e\u043d\u0430\u0442\u0430. \u0421\u0442\u0440\u0430\u043d\u0430\u0442\u0430 \u0449\u0435 \u0432\u044a\u0432\u0435\u0434\u0435 \u0435\u0432\u0440\u043e\u0442\u043e \u043e\u0442 1 \u044f\u043d\u0443\u0430\u0440\u0438 2026 \u0433. \u043f\u0440\u0438 \u0444\u0438\u043a\u0441\u0438\u0440\u0430\u043d \u043a\u0443\u0440\u0441 1 \u0435\u0432\u0440\u043e = 1.95583 \u043b\u0435\u0432\u0430 \u2013 \u0441\u044a\u0449\u0438\u044f\u0442, \u043a\u043e\u0439\u0442\u043e \u0441\u0435 \u0438\u0437\u043f\u043e\u043b\u0437\u0432\u0430 \u0432 \u043c\u0435\u0445\u0430\u043d\u0438\u0437\u043c\u0430 ERM II. \u0420\u0435\u0448\u0435\u043d\u0438\u0435\u0442\u043e \u0431\u0435\u0448\u0435 \u0433\u043b\u0430\u0441\u0443\u0432\u0430\u043d\u043e \u043e\u0442 \u0415\u0432\u0440\u043e\u043f\u0435\u0439\u0441\u043a\u0438\u044f \u043f\u0430\u0440\u043b\u0430\u043c\u0435\u043d\u0442 \u0438 \u043f\u0440\u0438\u0435\u0442\u043e \u043e\u0442 \u0421\u044a\u0432\u0435\u0442\u0430 \u043d\u0430 \u0415\u0421 (\u0415\u041a\u041e\u0424\u0418\u041d), \u0441 \u043a\u043e\u0435\u0442\u043e \u0441\u0435 \u043f\u043e\u0441\u0442\u0430\u0432\u044f \u043a\u0440\u0430\u0439 \u043d\u0430 \u0434\u044a\u043b\u0433\u043e\u0433\u043e\u0434\u0438\u0448\u043d\u0430\u0442\u0430 \u043f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u043a\u0430 \u0437\u0430 \u0432\u0430\u043b\u0443\u0442\u043d\u0430\u0442\u0430 \u0438\u043d\u0442\u0435\u0433\u0440\u0430\u0446\u0438\u044f. \u0417\u0430 \u0431\u0438\u0437\u043d\u0435\u0441\u0430 \u0442\u043e\u0432\u0430 \u043e\u0437\u043d\u0430\u0447\u0430\u0432\u0430 \u043d\u0435 \u043f\u0440\u043e\u0441\u0442\u043e \u043f\u0440\u043e\u043c\u044f\u043d\u0430 \u043d\u0430 \u043f\u0430\u0440\u0438\u0447\u043d\u0430\u0442\u0430 \u0435\u0434\u0438\u043d\u0438\u0446\u0430, \u0430 \u0441\u0435\u0440\u0438\u043e\u0437\u043d\u0430 \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u043e\u043d\u043d\u0430 \u0438 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