{"id":68,"date":"2026-05-30T14:45:29","date_gmt":"2026-05-30T14:45:29","guid":{"rendered":"https:\/\/optifina.pl\/?page_id=68"},"modified":"2026-06-02T20:59:00","modified_gmt":"2026-06-02T20:59:00","slug":"sample-page-%d1%80%d1%83%d1%81%d1%81%d0%ba%d0%b8%d0%b9","status":"publish","type":"page","link":"https:\/\/optifina.pl\/?page_id=68&lang=ru","title":{"rendered":"Sample Page &#8211; \u0420\u0443\u0441\u0441\u043a\u0438\u0439"},"content":{"rendered":"\n<div class=\"wp-block-cover alignfull\" style=\"padding-top:var(--wp--preset--spacing--50);padding-bottom:var(--wp--preset--spacing--50);min-height:800px;aspect-ratio:unset;\"><img loading=\"lazy\" decoding=\"async\" width=\"1536\" height=\"1024\" class=\"wp-block-cover__image-background wp-image-159 size-full\" alt=\"\" src=\"http:\/\/optifina.pl\/wp-content\/uploads\/2026\/05\/main_banner.png\" data-object-fit=\"cover\" srcset=\"https:\/\/optifina.pl\/wp-content\/uploads\/2026\/05\/main_banner.png 1536w, https:\/\/optifina.pl\/wp-content\/uploads\/2026\/05\/main_banner-300x200.png 300w, https:\/\/optifina.pl\/wp-content\/uploads\/2026\/05\/main_banner-1024x683.png 1024w, https:\/\/optifina.pl\/wp-content\/uploads\/2026\/05\/main_banner-768x512.png 768w\" sizes=\"auto, (max-width: 1536px) 100vw, 1536px\" \/><span aria-hidden=\"true\" class=\"wp-block-cover__background has-background-dim-60 has-background-dim\"><\/span><div class=\"wp-block-cover__inner-container has-global-padding is-layout-constrained wp-container-core-cover-is-layout-0ea448bf wp-block-cover-is-layout-constrained\">\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\" style=\"padding-top:0;padding-bottom:0\">\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\" style=\"margin-top:0;margin-bottom:0;padding-top:var(--wp--preset--spacing--30);padding-bottom:var(--wp--preset--spacing--80)\">\n<h1 class=\"wp-block-heading has-text-align-left\" style=\"padding-top:var(--wp--preset--spacing--30);padding-right:var(--wp--preset--spacing--30);padding-bottom:var(--wp--preset--spacing--30);padding-left:var(--wp--preset--spacing--30);font-size:clamp(50.171px, 3.136rem + ((1vw - 3.2px) * 4.885), 100px);\"><strong>\u0424\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0439<br>\u043a\u043e\u043d\u0441\u0430\u043b\u0442\u0438\u043d\u0433<\/strong><\/h1>\n<\/div>\n\n\n\n<div class=\"wp-block-group is-content-justification-right is-nowrap is-layout-flex wp-container-core-group-is-layout-cee98127 wp-block-group-is-layout-flex\" style=\"margin-top:0;margin-bottom:0;padding-top:var(--wp--preset--spacing--80);padding-right:0;padding-bottom:var(--wp--preset--spacing--30);padding-left:0\">\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-790d59d3 wp-block-group-is-layout-constrained\" style=\"border-top-style:none;border-top-width:0px;border-right-width:5px;border-bottom-style:none;border-bottom-width:0px;border-left-style:none;border-left-width:0px;padding-top:0;padding-right:var(--wp--preset--spacing--30);padding-bottom:0;padding-left:var(--wp--preset--spacing--30)\">\n<p class=\"has-text-align-right wp-block-paragraph\">\u0421\u043e\u043f\u0440\u043e\u0432\u043e\u0436\u0434\u0435\u043d\u0438\u0435<br>\u0431\u0438\u0437\u043d\u0435\u0441\u0430<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-outline is-style-outline--1\"><a class=\"wp-block-button__link wp-element-button\" href=\"#kontakt\">\u041a\u043e\u043d\u0442\u0430\u043a\u0442\u044b<\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center has-custom-color-2-color has-text-color has-link-color has-xx-large-font-size wp-elements-4ab1af2c49feb4d4555c26b627ce6bed\" id=\"o-nas\" style=\"padding-top:var(--wp--preset--spacing--30);padding-bottom:var(--wp--preset--spacing--30)\"><strong>\u041e \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438<\/strong><\/h2>\n\n\n\n<div class=\"wp-block-group alignfull has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\" style=\"padding-top:var(--wp--preset--spacing--30);padding-bottom:var(--wp--preset--spacing--30)\">\n<div class=\"wp-block-media-text has-media-on-the-right is-stacked-on-mobile\" style=\"grid-template-columns:auto 33%\"><div class=\"wp-block-media-text__content\">\n<p class=\"wp-block-paragraph\">\u041f\u043e\u043c\u043e\u0433\u0430\u0435\u043c \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u044f\u043c \u0438 \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0447\u0435\u0441\u043a\u0438\u043c \u043a\u043e\u043c\u0430\u043d\u0434\u0430\u043c \u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u044c \u043a\u043b\u044e\u0447\u0435\u0432\u044b\u0435 \u0431\u0438\u0437\u043d\u0435\u0441-\u0440\u0435\u0448\u0435\u043d\u0438\u044f: \u0443\u043f\u043e\u0440\u044f\u0434\u043e\u0447\u0438\u0432\u0430\u0442\u044c \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u0443\u044e \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044e \u0438 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c, \u0433\u043e\u0442\u043e\u0432\u0438\u0442\u044c \u043e\u0446\u0435\u043d\u043a\u0438 \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u0438 \u0438 \u043c\u0430\u0442\u0435\u0440\u0438\u0430\u043b\u044b \u043a \u043f\u0435\u0440\u0435\u0433\u043e\u0432\u043e\u0440\u0430\u043c \u0441 \u0438\u043d\u0432\u0435\u0441\u0442\u043e\u0440\u0430\u043c\u0438, \u0441\u043e\u043f\u0440\u043e\u0432\u043e\u0436\u0434\u0430\u0442\u044c \u0441\u0434\u0435\u043b\u043a\u0438 M&amp;A, \u0430 \u0442\u0430\u043a\u0436\u0435 \u0432\u043e\u043f\u0440\u043e\u0441\u044b, \u0441\u0432\u044f\u0437\u0430\u043d\u043d\u044b\u0435 \u0441 \u0443\u0447\u0435\u0442\u043e\u043c \u0438 \u0440\u0430\u0441\u0447\u0435\u0442\u0430\u043c\u0438 \u043f\u043e\u0441\u043b\u0435 \u0441\u0434\u0435\u043b\u043a\u0438.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0413\u043e\u0442\u043e\u0432\u0438\u043c \u043f\u0440\u0430\u043a\u0442\u0438\u0447\u043d\u044b\u0435 \u043c\u0430\u0442\u0435\u0440\u0438\u0430\u043b\u044b, \u0432\u044b\u0432\u043e\u0434\u044b \u0438 \u0440\u0435\u043a\u043e\u043c\u0435\u043d\u0434\u0430\u0446\u0438\u0438, \u043e\u0441\u043d\u043e\u0432\u0430\u043d\u043d\u044b\u0435 \u043d\u0430 \u0434\u0430\u043d\u043d\u044b\u0445 \u0438 \u043f\u0440\u0438\u0433\u043e\u0434\u043d\u044b\u0435 \u0434\u043b\u044f \u043d\u0435\u043f\u043e\u0441\u0440\u0435\u0434\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0433\u043e \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u043d\u0438\u044f \u0432 \u043f\u0440\u043e\u0446\u0435\u0441\u0441\u0435 \u043f\u0440\u0438\u043d\u044f\u0442\u0438\u044f \u0440\u0435\u0448\u0435\u043d\u0438\u0439 \u2014 \u043a\u0430\u043a \u0432\u043d\u0443\u0442\u0440\u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438, \u0442\u0430\u043a \u0438 \u0432 \u043f\u0435\u0440\u0435\u0433\u043e\u0432\u043e\u0440\u0430\u0445 \u0441 \u0431\u0430\u043d\u043a\u043e\u043c, \u0438\u043d\u0432\u0435\u0441\u0442\u043e\u0440\u043e\u043c \u0438\u043b\u0438 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u043e\u043c.<\/p>\n<\/div><figure class=\"wp-block-media-text__media\"><img loading=\"lazy\" decoding=\"async\" width=\"500\" height=\"200\" src=\"http:\/\/optifina.pl\/wp-content\/uploads\/2026\/05\/logo-1.png\" alt=\"\" class=\"wp-image-19 size-full\" srcset=\"https:\/\/optifina.pl\/wp-content\/uploads\/2026\/05\/logo-1.png 500w, https:\/\/optifina.pl\/wp-content\/uploads\/2026\/05\/logo-1-300x120.png 300w\" sizes=\"auto, (max-width: 500px) 100vw, 500px\" \/><\/figure><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-group alignfull has-custom-color-4-background-color has-background has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\" style=\"padding-top:var(--wp--preset--spacing--50);padding-bottom:var(--wp--preset--spacing--50)\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-794e3cfa wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-group is-vertical is-content-justification-center is-layout-flex wp-container-core-group-is-layout-bc18b00a wp-block-group-is-layout-flex\">\n<figure class=\"wp-block-image size-full\" style=\"margin-top:var(--wp--preset--spacing--40);margin-right:var(--wp--preset--spacing--40);margin-bottom:var(--wp--preset--spacing--40);margin-left:var(--wp--preset--spacing--40)\"><a href=\"#wyceny\"><img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"511\" src=\"http:\/\/optifina.pl\/wp-content\/uploads\/2026\/05\/img1-1.png\" alt=\"\" class=\"wp-image-126\" srcset=\"https:\/\/optifina.pl\/wp-content\/uploads\/2026\/05\/img1-1.png 768w, https:\/\/optifina.pl\/wp-content\/uploads\/2026\/05\/img1-1-300x200.png 300w\" sizes=\"auto, (max-width: 768px) 100vw, 768px\" \/><\/a><\/figure>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\">\u041e\u0446\u0435\u043d\u043a\u0430 \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u0438 \u0438 \u0437\u0430\u043a\u043b\u044e\u0447\u0435\u043d\u0438\u044f \u043e \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u0438<\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-831b2db5 wp-block-group-is-layout-flex\">\n<figure class=\"wp-block-image size-full\"><a href=\"#transakcje\"><img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"512\" src=\"http:\/\/optifina.pl\/wp-content\/uploads\/2026\/05\/img6-1.png\" alt=\"\" class=\"wp-image-127\" srcset=\"https:\/\/optifina.pl\/wp-content\/uploads\/2026\/05\/img6-1.png 768w, https:\/\/optifina.pl\/wp-content\/uploads\/2026\/05\/img6-1-300x200.png 300w\" sizes=\"auto, (max-width: 768px) 100vw, 768px\" \/><\/a><\/figure>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\">\u0421\u0434\u0435\u043b\u043a\u0438 M&amp;A \u0438 \u043f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u043a\u0430 \u043a \u0441\u0434\u0435\u043b\u043a\u0435<\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-group is-vertical is-content-justification-center is-layout-flex wp-container-core-group-is-layout-bc18b00a wp-block-group-is-layout-flex\">\n<figure class=\"wp-block-image size-full\" style=\"margin-top:var(--wp--preset--spacing--40);margin-right:var(--wp--preset--spacing--40);margin-bottom:var(--wp--preset--spacing--40);margin-left:var(--wp--preset--spacing--40)\"><a href=\"#pozyskiwanie\"><img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"512\" src=\"http:\/\/optifina.pl\/wp-content\/uploads\/2026\/05\/img4.png\" alt=\"\" class=\"wp-image-128\" srcset=\"https:\/\/optifina.pl\/wp-content\/uploads\/2026\/05\/img4.png 768w, https:\/\/optifina.pl\/wp-content\/uploads\/2026\/05\/img4-300x200.png 300w\" sizes=\"auto, (max-width: 768px) 100vw, 768px\" \/><\/a><\/figure>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\">\u041f\u0440\u0438\u0432\u043b\u0435\u0447\u0435\u043d\u0438\u0435 \u043a\u0430\u043f\u0438\u0442\u0430\u043b\u0430 \u0438 \u0444\u0438\u043d\u0430\u043d\u0441\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f<\/p>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-794e3cfa wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-group is-vertical is-content-justification-center is-layout-flex wp-container-core-group-is-layout-bc18b00a wp-block-group-is-layout-flex\">\n<figure class=\"wp-block-image size-full\" style=\"margin-top:var(--wp--preset--spacing--40);margin-right:var(--wp--preset--spacing--40);margin-bottom:var(--wp--preset--spacing--40);margin-left:var(--wp--preset--spacing--40)\"><a href=\"#strategia\"><img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"512\" src=\"http:\/\/optifina.pl\/wp-content\/uploads\/2026\/05\/img3.png\" alt=\"\" class=\"wp-image-129\" srcset=\"https:\/\/optifina.pl\/wp-content\/uploads\/2026\/05\/img3.png 768w, https:\/\/optifina.pl\/wp-content\/uploads\/2026\/05\/img3-300x200.png 300w\" sizes=\"auto, (max-width: 768px) 100vw, 768px\" \/><\/a><\/figure>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\">\u0421\u0442\u0440\u0430\u0442\u0435\u0433\u0438\u044f \u0438 \u0440\u0430\u0437\u0432\u0438\u0442\u0438\u0435 \u0431\u0438\u0437\u043d\u0435\u0441\u0430<\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-group is-vertical is-content-justification-center is-layout-flex wp-container-core-group-is-layout-bc18b00a wp-block-group-is-layout-flex\">\n<figure class=\"wp-block-image size-full is-style-default\" style=\"margin-top:var(--wp--preset--spacing--40);margin-right:var(--wp--preset--spacing--40);margin-bottom:var(--wp--preset--spacing--40);margin-left:var(--wp--preset--spacing--40)\"><a href=\"#obsluga\"><img loading=\"lazy\" decoding=\"async\" width=\"622\" height=\"415\" src=\"http:\/\/optifina.pl\/wp-content\/uploads\/2026\/05\/img5.png\" alt=\"\" class=\"wp-image-130\" style=\"object-fit:cover\" srcset=\"https:\/\/optifina.pl\/wp-content\/uploads\/2026\/05\/img5.png 622w, https:\/\/optifina.pl\/wp-content\/uploads\/2026\/05\/img5-300x200.png 300w\" sizes=\"auto, (max-width: 622px) 100vw, 622px\" \/><\/a><\/figure>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\">\u041f\u0440\u0430\u0432\u043e, \u0444\u0438\u043d\u0430\u043d\u0441\u044b, \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0439 \u0443\u0447\u0435\u0442<\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-group is-vertical is-content-justification-center is-layout-flex wp-container-core-group-is-layout-bc18b00a wp-block-group-is-layout-flex\">\n<figure class=\"wp-block-image size-full\" style=\"margin-top:var(--wp--preset--spacing--40);margin-right:var(--wp--preset--spacing--40);margin-bottom:var(--wp--preset--spacing--40);margin-left:var(--wp--preset--spacing--40)\"><a href=\"#jak\"><img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"512\" src=\"http:\/\/optifina.pl\/wp-content\/uploads\/2026\/05\/img2.png\" alt=\"\" class=\"wp-image-131\" srcset=\"https:\/\/optifina.pl\/wp-content\/uploads\/2026\/05\/img2.png 768w, https:\/\/optifina.pl\/wp-content\/uploads\/2026\/05\/img2-300x200.png 300w\" sizes=\"auto, (max-width: 768px) 100vw, 768px\" \/><\/a><\/figure>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\">\u041a\u0430\u043a \u0440\u0430\u0431\u043e\u0442\u0430\u0435\u043c<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center alignwide has-custom-color-2-color has-text-color has-link-color has-xx-large-font-size wp-elements-7d89a3f496b2f66a08a3862ce700bd46\" id=\"co-oferujemy\" style=\"padding-top:var(--wp--preset--spacing--50);padding-bottom:var(--wp--preset--spacing--50)\"><strong>\u0423\u0441\u043b\u0443\u0433\u0438<\/strong><\/h2>\n\n\n\n<div class=\"wp-block-group alignfull has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\" style=\"padding-top:var(--wp--preset--spacing--50);padding-bottom:var(--wp--preset--spacing--50)\">\n<div class=\"wp-block-group alignwide has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<h2 class=\"wp-block-heading alignwide has-custom-color-2-color has-text-color has-link-color wp-elements-20b8f676c3a1a57353ede7d59721e209\" id=\"wyceny\"><strong>\u041e\u0446\u0435\u043d\u043a\u0430 \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u0438 \u0438 \u0437\u0430\u043a\u043b\u044e\u0447\u0435\u043d\u0438\u044f \u043e \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u0438<\/strong><\/h2>\n\n\n\n<p class=\"alignwide wp-block-paragraph\">\u0413\u043e\u0442\u043e\u0432\u0438\u043c \u043e\u0446\u0435\u043d\u043a\u0438 \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u0438 \u0438 \u0437\u0430\u043a\u043b\u044e\u0447\u0435\u043d\u0438\u044f \u043e \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u0438 \u0434\u043b\u044f \u0446\u0435\u043b\u0435\u0439 \u0441\u0434\u0435\u043b\u043e\u043a, \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438, \u0440\u0435\u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0438\u0437\u0430\u0446\u0438\u0438 \u0438 \u043f\u0440\u0438\u043d\u044f\u0442\u0438\u044f \u0441\u0442\u0440\u0430\u0442\u0435\u0433\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u0440\u0435\u0448\u0435\u043d\u0438\u0439.<\/p>\n\n\n\n<p class=\"alignwide wp-block-paragraph\">\u0420\u0430\u0431\u043e\u0442\u0430\u0435\u043c \u043d\u0430 \u043e\u0441\u043d\u043e\u0432\u0435 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u043e\u0432 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0433\u043e \u0443\u0447\u0435\u0442\u0430 \u0438 \u0440\u044b\u043d\u043e\u0447\u043d\u043e\u0439 \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0438, \u0432 \u0442\u043e\u043c \u0447\u0438\u0441\u043b\u0435 IFRS\/IAS \u0438 \u0417\u0430\u043a\u043e\u043d\u0430 \u043e \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u043c \u0443\u0447\u0435\u0442\u0435 \u041f\u043e\u043b\u044c\u0448\u0438. \u0420\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u044b \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u044f\u0435\u043c \u0432 \u0432\u0438\u0434\u0435 \u043e\u0442\u0447\u0435\u0442\u0430, \u0430 \u043f\u0440\u0438 \u043d\u0435\u043e\u0431\u0445\u043e\u0434\u0438\u043c\u043e\u0441\u0442\u0438 \u2014 \u0442\u0430\u043a\u0436\u0435 \u0432 \u0432\u0438\u0434\u0435 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043c\u043e\u0434\u0435\u043b\u0438, \u043f\u043e\u0437\u0432\u043e\u043b\u044f\u044e\u0449\u0435\u0439 \u043e\u0442\u0441\u043b\u0435\u0436\u0438\u0432\u0430\u0442\u044c \u043a\u043b\u044e\u0447\u0435\u0432\u044b\u0435 \u0434\u043e\u043f\u0443\u0449\u0435\u043d\u0438\u044f \u0438 \u0447\u0443\u0432\u0441\u0442\u0432\u0438\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u044c \u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u0430.<\/p>\n\n\n\n<p class=\"alignwide wp-block-paragraph\"><strong>\u041e\u0431\u044a\u0435\u043c \u0440\u0430\u0431\u043e\u0442 \u0432\u043a\u043b\u044e\u0447\u0430\u0435\u0442, \u0432 \u0447\u0430\u0441\u0442\u043d\u043e\u0441\u0442\u0438:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u043e\u0446\u0435\u043d\u043a\u0443 \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439 \u0438 \u043e\u0431\u043e\u0441\u043e\u0431\u043b\u0435\u043d\u043d\u044b\u0445 \u0447\u0430\u0441\u0442\u0435\u0439 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f \u0432 \u043f\u043e\u043d\u0438\u043c\u0430\u043d\u0438\u0438 \u043f\u043e\u043b\u044c\u0441\u043a\u043e\u0433\u043e \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430 (ZCP);<\/li>\n\n\n\n<li>\u043e\u0446\u0435\u043d\u043a\u0443 \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u0438 \u0442\u043e\u0432\u0430\u0440\u043d\u044b\u0445 \u0437\u043d\u0430\u043a\u043e\u0432 \u0438 \u0438\u043d\u044b\u0445 \u043d\u0435\u043c\u0430\u0442\u0435\u0440\u0438\u0430\u043b\u044c\u043d\u044b\u0445 \u0430\u043a\u0442\u0438\u0432\u043e\u0432;<\/li>\n\n\n\n<li>\u043e\u0446\u0435\u043d\u043a\u0443 \u0432\u043a\u043b\u0430\u0434\u043e\u0432 \u0432 \u043d\u0435\u0434\u0435\u043d\u0435\u0436\u043d\u043e\u0439 \u0444\u043e\u0440\u043c\u0435, \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u0438 \u0438 \u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0433\u043e \u0438\u043c\u0443\u0449\u0435\u0441\u0442\u0432\u0430;<\/li>\n\n\n\n<li>\u0442\u0435\u0441\u0442\u044b \u043d\u0430 \u043e\u0431\u0435\u0441\u0446\u0435\u043d\u0435\u043d\u0438\u0435 \u0430\u043a\u0442\u0438\u0432\u043e\u0432;<\/li>\n\n\n\n<li>\u043e\u0446\u0435\u043d\u043a\u0443 \u0430\u043a\u0442\u0438\u0432\u043e\u0432 \u0444\u043e\u043d\u0434\u043e\u0432, \u0432\u043a\u043b\u044e\u0447\u0430\u044f \u043f\u043e\u0440\u0442\u0444\u0435\u043b\u0438 \u0442\u0440\u0435\u0431\u043e\u0432\u0430\u043d\u0438\u0439 \/ \u0434\u0435\u0431\u0438\u0442\u043e\u0440\u0441\u043a\u043e\u0439 \u0437\u0430\u0434\u043e\u043b\u0436\u0435\u043d\u043d\u043e\u0441\u0442\u0438.<\/li>\n<\/ul>\n\n\n\n<p class=\"alignwide wp-block-paragraph\"><strong>\u0422\u0438\u043f\u0438\u0447\u043d\u044b\u0435 \u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u044b:<\/strong> \u043e\u0442\u0447\u0435\u0442 \u043e\u0431 \u043e\u0446\u0435\u043d\u043a\u0435 \u0438\u043b\u0438 \u0437\u0430\u043a\u043b\u044e\u0447\u0435\u043d\u0438\u0435 \u043e \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u0438, \u043c\u043e\u0434\u0435\u043b\u044c \u0432 Excel \u0441 \u0434\u043e\u043f\u0443\u0449\u0435\u043d\u0438\u044f\u043c\u0438 \u0438 \u0430\u043d\u0430\u043b\u0438\u0437\u043e\u043c \u0447\u0443\u0432\u0441\u0442\u0432\u0438\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438, \u043f\u0435\u0440\u0435\u0447\u0435\u043d\u044c \u043a\u043b\u044e\u0447\u0435\u0432\u044b\u0445 \u0440\u0438\u0441\u043a\u043e\u0432 \u0438 \u0440\u0435\u043a\u043e\u043c\u0435\u043d\u0434\u0430\u0446\u0438\u0439 \u043f\u043e \u0438\u0441\u0445\u043e\u0434\u043d\u044b\u043c \u0434\u0430\u043d\u043d\u044b\u043c.<\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-group alignfull has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\" style=\"padding-top:var(--wp--preset--spacing--50);padding-bottom:var(--wp--preset--spacing--50)\">\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<h2 id=\"transakcje\" class=\"wp-block-heading has-custom-color-2-color has-text-color has-link-color wp-elements-6d58f566e0a24c83dbb499b9b90ef0f1\"><strong>\u0421\u0434\u0435\u043b\u043a\u0438 M&amp;A \u0438 \u043f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u043a\u0430 \u043a \u0441\u0434\u0435\u043b\u043a\u0435<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0421\u043e\u043f\u0440\u043e\u0432\u043e\u0436\u0434\u0430\u0435\u043c \u0432\u043b\u0430\u0434\u0435\u043b\u044c\u0446\u0435\u0432 \u0438 \u0440\u0443\u043a\u043e\u0432\u043e\u0434\u0438\u0442\u0435\u043b\u0435\u0439 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439 \u0432 \u0441\u0434\u0435\u043b\u043a\u0430\u0445 \u2014 \u043a\u0430\u043a \u043d\u0430 \u0441\u0442\u043e\u0440\u043e\u043d\u0435 \u043f\u0440\u043e\u0434\u0430\u0432\u0446\u0430 (sell-side), \u0442\u0430\u043a \u0438 \u043d\u0430 \u0441\u0442\u043e\u0440\u043e\u043d\u0435 \u043f\u043e\u043a\u0443\u043f\u0430\u0442\u0435\u043b\u044f (buy-side). \u0426\u0435\u043b\u044c \u0440\u0430\u0431\u043e\u0442\u044b \u2014 \u0441\u043d\u0438\u0437\u0438\u0442\u044c \u0440\u0438\u0441\u043a\u0438, \u043f\u0440\u0438\u0432\u0435\u0441\u0442\u0438 \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0447\u0435\u0441\u043a\u0443\u044e \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044e \u0432 \u043f\u043e\u0440\u044f\u0434\u043e\u043a \u0438 \u043f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u0438\u0442\u044c \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u044e \u043a due diligence \u0438 \u043f\u0435\u0440\u0435\u0433\u043e\u0432\u043e\u0440\u0430\u043c \u043e\u0431 \u0443\u0441\u043b\u043e\u0432\u0438\u044f\u0445 \u0441\u0434\u0435\u043b\u043a\u0438.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0412 \u0440\u0430\u043c\u043a\u0430\u0445 \u043d\u0430\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u044f M&amp;A \u0432\u044b\u043f\u043e\u043b\u043d\u044f\u0435\u043c, \u0432 \u0447\u0430\u0441\u0442\u043d\u043e\u0441\u0442\u0438:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Due diligence<\/strong> \u2014 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0439 due diligence, \u0430 \u043f\u0440\u0438 \u043d\u0435\u043e\u0431\u0445\u043e\u0434\u0438\u043c\u043e\u0441\u0442\u0438 \u0442\u0430\u043a\u0436\u0435 \u043a\u043e\u043e\u0440\u0434\u0438\u043d\u0430\u0446\u0438\u044f \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u043e\u0433\u043e \u0438 \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u043e\u043d\u043d\u043e\u0433\u043e \u043d\u0430\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u0439: \u0432\u044b\u044f\u0432\u043b\u0435\u043d\u0438\u0435 \u0440\u0438\u0441\u043a\u043e\u0432, \u043f\u0440\u043e\u0432\u0435\u0440\u043a\u0430 \u043a\u0430\u0447\u0435\u0441\u0442\u0432\u0430 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0445 \u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u043e\u0432, \u0430\u043d\u0430\u043b\u0438\u0437 \u043e\u0431\u043e\u0440\u043e\u0442\u043d\u043e\u0433\u043e \u043a\u0430\u043f\u0438\u0442\u0430\u043b\u0430 \u0438 \u0447\u0438\u0441\u0442\u043e\u0433\u043e \u0434\u043e\u043b\u0433\u0430 (working capital \/ net debt), \u0430\u043d\u0430\u043b\u0438\u0437 \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u043e\u0432 \u0438 \u0440\u0430\u0437\u043e\u0432\u044b\u0445 \u0441\u043e\u0431\u044b\u0442\u0438\u0439.<\/li>\n\n\n\n<li><strong>\u041e\u0446\u0435\u043d\u043a\u0443 \u0440\u0438\u0441\u043a\u043e\u0432 \u0441\u0434\u0435\u043b\u043a\u0438<\/strong> \u2014 \u043a\u0430\u0440\u0442\u0443 \u0440\u0438\u0441\u043a\u043e\u0432: \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0445, \u043e\u0442\u0447\u0435\u0442\u043d\u044b\u0445, \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u0438 \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u043e\u043d\u043d\u044b\u0445, \u0441 \u0440\u0435\u043a\u043e\u043c\u0435\u043d\u0434\u0430\u0446\u0438\u044f\u043c\u0438 \u043f\u043e \u0438\u0445 \u0441\u043d\u0438\u0436\u0435\u043d\u0438\u044e \u0438 \u043e\u0446\u0435\u043d\u043a\u043e\u0439 \u0432\u043b\u0438\u044f\u043d\u0438\u044f \u043d\u0430 \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u044c \/ SPA.<\/li>\n\n\n\n<li><strong>\u041f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u043a\u0443 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438 \u0438 \u0434\u0430\u043d\u043d\u044b\u0445 \u043a \u0441\u0434\u0435\u043b\u043a\u0435<\/strong> \u2014 \u043f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u043a\u0443 \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u043e\u043d\u043d\u043e\u0433\u043e \u043f\u0430\u043a\u0435\u0442\u0430 \u0434\u043b\u044f \u0438\u043d\u0432\u0435\u0441\u0442\u043e\u0440\u0430: KPI, \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u0438\u044f, \u0441\u043e\u0433\u043b\u0430\u0441\u043e\u0432\u0430\u043d\u043d\u043e\u0441\u0442\u044c \u0434\u0430\u043d\u043d\u044b\u0445, \u0443\u043f\u043e\u0440\u044f\u0434\u043e\u0447\u0435\u043d\u0438\u0435 \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0447\u0435\u0441\u043a\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438, \u043f\u043e\u0434\u0434\u0435\u0440\u0436\u043a\u0443 \u043f\u0440\u0438 \u043f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u043a\u0435 data room \u0438 Q&amp;A.<\/li>\n\n\n\n<li><strong>\u0420\u0430\u0441\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u0438\u0435 \u0446\u0435\u043d\u044b \u043f\u0440\u0438\u043e\u0431\u0440\u0435\u0442\u0435\u043d\u0438\u044f (PPA) \u0438 \u043f\u043e\u0434\u0434\u0435\u0440\u0436\u043a\u0443 \u043f\u043e\u0441\u043b\u0435 \u0441\u0434\u0435\u043b\u043a\u0438<\/strong> \u2014 \u0438\u0434\u0435\u043d\u0442\u0438\u0444\u0438\u043a\u0430\u0446\u0438\u044e \u0438 \u0440\u0430\u0441\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u0438\u0435 \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u0438 \u043f\u043e \u0430\u043a\u0442\u0438\u0432\u0430\u043c \u0438 \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430\u043c, \u0432\u043a\u043b\u044e\u0447\u0430\u044f \u043d\u0435\u043c\u0430\u0442\u0435\u0440\u0438\u0430\u043b\u044c\u043d\u044b\u0435 \u0430\u043a\u0442\u0438\u0432\u044b, \u0430 \u0442\u0430\u043a\u0436\u0435 \u043f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u043a\u0443 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u0446\u0438\u0438 \u0434\u043b\u044f \u0446\u0435\u043b\u0435\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438, \u0432 \u0442\u043e\u043c \u0447\u0438\u0441\u043b\u0435 IFRS 3 \u2014 \u0435\u0441\u043b\u0438 \u043f\u0440\u0438\u043c\u0435\u043d\u0438\u043c\u043e.<\/li>\n\n\n\n<li><strong>\u041f\u043e\u0434\u0434\u0435\u0440\u0436\u043a\u0443 \u043f\u0435\u0440\u0435\u0433\u043e\u0432\u043e\u0440\u043e\u0432<\/strong> \u2014 \u0430\u043d\u0430\u043b\u0438\u0437 \u043c\u0435\u0445\u0430\u043d\u0438\u0437\u043c\u043e\u0432 \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u0438\u044f \u0446\u0435\u043d\u044b (locked box \/ completion accounts), \u043a\u043e\u043c\u043c\u0435\u043d\u0442\u0430\u0440\u0438\u0438 \u043a \u043a\u043b\u044e\u0447\u0435\u0432\u044b\u043c \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u0438\u043c \u043f\u043e\u043b\u043e\u0436\u0435\u043d\u0438\u044f\u043c, \u043f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u043a\u0443 \u0430\u0440\u0433\u0443\u043c\u0435\u043d\u0442\u0430\u0446\u0438\u0438 \u043d\u0430 \u043e\u0441\u043d\u043e\u0432\u0435 \u0434\u0430\u043d\u043d\u044b\u0445.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0422\u0438\u043f\u0438\u0447\u043d\u044b\u0435 \u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u044b:<\/strong> \u043e\u0442\u0447\u0435\u0442 DD \/ \u043e\u0442\u0447\u0435\u0442 \u043e \u0440\u0438\u0441\u043a\u0430\u0445, \u0440\u0435\u043a\u043e\u043c\u0435\u043d\u0434\u0430\u0446\u0438\u0438 \u043f\u043e \u043a\u043e\u0440\u0440\u0435\u043a\u0442\u0438\u0440\u043e\u0432\u043a\u0430\u043c EBITDA, \u043f\u0440\u0435\u0434\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u043f\u043e \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u0438\u044e net debt \/ working capital, \u043d\u0430\u0431\u043e\u0440 \u0434\u0430\u043d\u043d\u044b\u0445 \u0434\u043b\u044f data room, \u0432\u043a\u043b\u0430\u0434 \u0432 PPA.<\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-group alignfull has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\" style=\"padding-top:var(--wp--preset--spacing--50);padding-bottom:var(--wp--preset--spacing--50)\">\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<h2 id=\"pozyskiwanie\" class=\"wp-block-heading has-custom-color-2-color has-text-color has-link-color wp-elements-6db10cc0bb8f60d2430c9a84bec69cdc\"><strong>\u041f\u0440\u0438\u0432\u043b\u0435\u0447\u0435\u043d\u0438\u0435 \u043a\u0430\u043f\u0438\u0442\u0430\u043b\u0430 \u0438 \u0444\u0438\u043d\u0430\u043d\u0441\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0415\u0441\u043b\u0438 \u0432\u044b \u043f\u043b\u0430\u043d\u0438\u0440\u0443\u0435\u0442\u0435 \u043f\u0440\u0438\u0432\u043b\u0435\u0447\u0435\u043d\u0438\u0435 \u0438\u043d\u0432\u0435\u0441\u0442\u043e\u0440\u0430, \u0432\u044b\u043f\u0443\u0441\u043a \u0434\u043e\u043b\u0435\u0439 \u0438\u043b\u0438 \u0430\u043a\u0446\u0438\u0439 \u043b\u0438\u0431\u043e \u0434\u043e\u043b\u0433\u043e\u0432\u043e\u0435 \u0444\u0438\u043d\u0430\u043d\u0441\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0435, \u043f\u043e\u043c\u043e\u0433\u0430\u0435\u043c \u043f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u0438\u0442\u044c \u043c\u0430\u0442\u0435\u0440\u0438\u0430\u043b\u044b, \u043f\u043e\u0434\u043e\u0431\u0440\u0430\u0442\u044c \u043f\u043e\u0442\u0435\u043d\u0446\u0438\u0430\u043b\u044c\u043d\u044b\u0445 \u043f\u0430\u0440\u0442\u043d\u0435\u0440\u043e\u0432 \u0438 \u043f\u0440\u043e\u0432\u0435\u0441\u0442\u0438 \u043f\u0440\u043e\u0446\u0435\u0441\u0441 \u0432 \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u043e\u0432\u0430\u043d\u043d\u043e\u043c \u0444\u043e\u0440\u043c\u0430\u0442\u0435.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u041e\u0431\u044a\u0435\u043c \u0443\u0441\u043b\u0443\u0433 \u0432\u043a\u043b\u044e\u0447\u0430\u0435\u0442, \u0432 \u0447\u0430\u0441\u0442\u043d\u043e\u0441\u0442\u0438:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u043f\u043e\u0434\u0431\u043e\u0440 \u043f\u043e\u0442\u0435\u043d\u0446\u0438\u0430\u043b\u044c\u043d\u044b\u0445 \u0438\u043d\u0432\u0435\u0441\u0442\u043e\u0440\u043e\u0432: VC\/PE, \u0441\u0442\u0440\u0430\u0442\u0435\u0433\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u0438 \u0447\u0430\u0441\u0442\u043d\u044b\u0445 \u0438\u043d\u0432\u0435\u0441\u0442\u043e\u0440\u043e\u0432;<\/li>\n\n\n\n<li>\u043f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u043a\u0443 \u0438\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0438\u043e\u043d\u043d\u044b\u0445 \u043c\u0430\u0442\u0435\u0440\u0438\u0430\u043b\u043e\u0432: \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u043e\u043d\u043d\u043e\u0433\u043e \u043c\u0435\u043c\u043e\u0440\u0430\u043d\u0434\u0443\u043c\u0430, \u043f\u0440\u0435\u0437\u0435\u043d\u0442\u0430\u0446\u0438\u0438, \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043c\u043e\u0434\u0435\u043b\u0438;<\/li>\n\n\n\n<li>\u043f\u043e\u0434\u0434\u0435\u0440\u0436\u043a\u0443 \u043f\u0435\u0440\u0435\u0433\u043e\u0432\u043e\u0440\u043e\u0432 \u0438 \u0441\u043e\u0433\u043b\u0430\u0441\u043e\u0432\u0430\u043d\u0438\u0435 \u0443\u0441\u043b\u043e\u0432\u0438\u0439 \u0441\u0434\u0435\u043b\u043a\u0438: term sheet, \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u043f\u0430\u0440\u0430\u043c\u0435\u0442\u0440\u044b;<\/li>\n\n\n\n<li>\u043a\u043e\u043e\u0440\u0434\u0438\u043d\u0430\u0446\u0438\u044e \u043f\u0440\u043e\u0446\u0435\u0441\u0441\u0430 due diligence \u0441 \u0442\u043e\u0447\u043a\u0438 \u0437\u0440\u0435\u043d\u0438\u044f \u0432\u043b\u0430\u0434\u0435\u043b\u044c\u0446\u0430.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0422\u0438\u043f\u0438\u0447\u043d\u044b\u0435 \u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u044b:<\/strong> \u043a\u043e\u043c\u043f\u043b\u0435\u043a\u0442 \u0438\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0438\u043e\u043d\u043d\u044b\u0445 \u043c\u0430\u0442\u0435\u0440\u0438\u0430\u043b\u043e\u0432, \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u0430\u044f \u043c\u043e\u0434\u0435\u043b\u044c, \u043f\u043b\u0430\u043d \u043f\u0440\u043e\u0446\u0435\u0441\u0441\u0430, \u043f\u043e\u0434\u0434\u0435\u0440\u0436\u043a\u0430 \u0432 \u0445\u043e\u0434\u0435 Q&amp;A \u0438 \u043f\u0435\u0440\u0435\u0433\u043e\u0432\u043e\u0440\u043e\u0432.<\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-group alignfull has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\" style=\"padding-top:var(--wp--preset--spacing--50);padding-bottom:var(--wp--preset--spacing--50)\">\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<h2 id=\"strategia\" class=\"wp-block-heading has-custom-color-2-color has-text-color has-link-color wp-elements-18400fb8a91d23198d41c461646fd858\"><strong>\u0421\u0442\u0440\u0430\u0442\u0435\u0433\u0438\u044f \u0438 \u0440\u0430\u0437\u0432\u0438\u0442\u0438\u0435 \u0431\u0438\u0437\u043d\u0435\u0441\u0430<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0420\u0430\u0437\u0440\u0430\u0431\u0430\u0442\u044b\u0432\u0430\u0435\u043c \u0441\u0442\u0440\u0430\u0442\u0435\u0433\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u0438 \u0441\u0446\u0435\u043d\u0430\u0440\u043d\u044b\u0435 \u043c\u0430\u0442\u0435\u0440\u0438\u0430\u043b\u044b \u0434\u043b\u044f \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439, \u043f\u043b\u0430\u043d\u0438\u0440\u0443\u044e\u0449\u0438\u0445 \u0440\u043e\u0441\u0442, \u0440\u0435\u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0438\u0437\u0430\u0446\u0438\u044e, \u043e\u043f\u0442\u0438\u043c\u0438\u0437\u0430\u0446\u0438\u044e \u043f\u043e\u0440\u0442\u0444\u0435\u043b\u044f \u0438\u043b\u0438 \u043f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u043a\u0443 \u043a \u043f\u0440\u043e\u0434\u0430\u0436\u0435. \u0421\u043e\u0435\u0434\u0438\u043d\u044f\u0435\u043c \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0439 \u0438 \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u043e\u043d\u043d\u044b\u0439 \u043f\u043e\u0434\u0445\u043e\u0434\u044b, \u0447\u0442\u043e\u0431\u044b \u0441\u0442\u0440\u0430\u0442\u0435\u0433\u0438\u044f \u0431\u044b\u043b\u0430 \u0438\u0437\u043c\u0435\u0440\u0438\u043c\u043e\u0439 \u0438 \u0440\u0435\u0430\u043b\u0438\u0437\u0443\u0435\u043c\u043e\u0439.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u041e\u0431\u044a\u0435\u043c \u0443\u0441\u043b\u0443\u0433 \u0432\u043a\u043b\u044e\u0447\u0430\u0435\u0442, \u0432 \u0447\u0430\u0441\u0442\u043d\u043e\u0441\u0442\u0438:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0441\u0442\u0440\u0430\u0442\u0435\u0433\u0438\u0447\u0435\u0441\u043a\u0438\u0439 \u0438 \u0441\u0446\u0435\u043d\u0430\u0440\u043d\u044b\u0439 \u0430\u043d\u0430\u043b\u0438\u0437;<\/li>\n\n\n\n<li>\u0441\u0442\u0440\u0430\u0442\u0435\u0433\u0438\u0438 \u0440\u0430\u0437\u0432\u0438\u0442\u0438\u044f \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439: \u0446\u0435\u043b\u0438, \u043f\u0440\u0438\u043e\u0440\u0438\u0442\u0435\u0442\u044b, \u043f\u043b\u0430\u043d \u0432\u043d\u0435\u0434\u0440\u0435\u043d\u0438\u044f \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u0439;<\/li>\n\n\n\n<li>\u0431\u0438\u0437\u043d\u0435\u0441-\u043f\u043b\u0430\u043d\u044b \u0438 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0435 \u043c\u043e\u0434\u0435\u043b\u0438 \u0434\u043b\u044f \u0438\u043d\u0432\u0435\u0441\u0442\u043e\u0440\u043e\u0432, \u0431\u0430\u043d\u043a\u043e\u0432 \u0438\u043b\u0438 \u0432\u043d\u0443\u0442\u0440\u0435\u043d\u043d\u0438\u0445 \u0446\u0435\u043b\u0435\u0439.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0422\u0438\u043f\u0438\u0447\u043d\u044b\u0435 \u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u044b:<\/strong> \u0441\u0442\u0440\u0430\u0442\u0435\u0433\u0438\u044f \u0438\u043b\u0438 \u0431\u0438\u0437\u043d\u0435\u0441-\u043f\u043b\u0430\u043d, \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u0430\u044f \u043c\u043e\u0434\u0435\u043b\u044c, \u0433\u0440\u0430\u0444\u0438\u043a \u0432\u043d\u0435\u0434\u0440\u0435\u043d\u0438\u044f, KPI.<\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-group alignfull has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\" style=\"padding-top:var(--wp--preset--spacing--50);padding-bottom:var(--wp--preset--spacing--50)\">\n<div class=\"wp-block-group alignwide has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<h2 id=\"obsluga\" class=\"wp-block-heading has-custom-color-2-color has-text-color has-link-color wp-elements-41c6298975ac622dbe5448185771a2e4\"><strong>\u041f\u0440\u0430\u0432\u043e, \u0444\u0438\u043d\u0430\u043d\u0441\u044b, \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0439 \u0443\u0447\u0435\u0442<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u041f\u043e\u0434\u0434\u0435\u0440\u0436\u0438\u0432\u0430\u0435\u043c \u0441\u0442\u0430\u0431\u0438\u043b\u044c\u043d\u043e\u0441\u0442\u044c \u0442\u0435\u043a\u0443\u0449\u0435\u0439 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 \u0438 \u043f\u043e\u043c\u043e\u0433\u0430\u0435\u043c \u0432 \u0432\u043e\u043f\u0440\u043e\u0441\u0430\u0445 \u0441\u043e\u0431\u043b\u044e\u0434\u0435\u043d\u0438\u044f \u0442\u0440\u0435\u0431\u043e\u0432\u0430\u043d\u0438\u0439, \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438 \u0438 \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u0438 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e-\u043f\u0440\u0430\u0432\u043e\u0432\u043e\u0439 \u0444\u0443\u043d\u043a\u0446\u0438\u0438. \u0412 \u0437\u0430\u0432\u0438\u0441\u0438\u043c\u043e\u0441\u0442\u0438 \u043e\u0442 \u043f\u043e\u0442\u0440\u0435\u0431\u043d\u043e\u0441\u0442\u0435\u0439 \u0431\u0435\u0440\u0435\u043c \u043d\u0430 \u0441\u0435\u0431\u044f \u0432\u0441\u0435 \u0438\u043b\u0438 \u0432\u044b\u0431\u0440\u0430\u043d\u043d\u044b\u0435 \u044d\u043b\u0435\u043c\u0435\u043d\u0442\u044b \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439, \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u043e\u0439 \u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0439 \u043f\u043e\u0434\u0434\u0435\u0440\u0436\u043a\u0438.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u041e\u0431\u044a\u0435\u043c \u0443\u0441\u043b\u0443\u0433 \u0432\u043a\u043b\u044e\u0447\u0430\u0435\u0442, \u0432 \u0447\u0430\u0441\u0442\u043d\u043e\u0441\u0442\u0438:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u043f\u043e\u043b\u043d\u044b\u0439 \u0438\u043b\u0438 \u0443\u043f\u0440\u043e\u0449\u0435\u043d\u043d\u044b\u0439 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0439 \u0443\u0447\u0435\u0442, \u0430\u0434\u0430\u043f\u0442\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u044b\u0439 \u043a \u043c\u0430\u0441\u0448\u0442\u0430\u0431\u0443 \u0431\u0438\u0437\u043d\u0435\u0441\u0430;<\/li>\n\n\n\n<li>\u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0435 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0435, \u0432\u043a\u043b\u044e\u0447\u0430\u044f \u0444\u0443\u043d\u043a\u0446\u0438\u0438 \u0443\u0434\u0430\u043b\u0435\u043d\u043d\u043e\u0433\u043e \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0433\u043e \u0434\u0438\u0440\u0435\u043a\u0442\u043e\u0440\u0430 (Virtual CFO);<\/li>\n\n\n\n<li>\u0442\u0435\u043a\u0443\u0449\u0435\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0435 \u0438 \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u043e\u0435 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0435, \u0430 \u0442\u0430\u043a\u0436\u0435 \u043f\u043e\u0434\u0434\u0435\u0440\u0436\u043a\u0443 \u0432\u043e \u0432\u0437\u0430\u0438\u043c\u043e\u0434\u0435\u0439\u0441\u0442\u0432\u0438\u0438 \u0441 \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u043c\u0438 \u043e\u0440\u0433\u0430\u043d\u0430\u043c\u0438.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-group alignfull has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\" style=\"padding-top:var(--wp--preset--spacing--50);padding-bottom:var(--wp--preset--spacing--50)\">\n<div class=\"wp-block-group alignwide has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<h2 id=\"jak\" class=\"wp-block-heading has-custom-color-2-color has-text-color has-link-color wp-elements-0e11daa4ec350524ae1283adfb4cd758\"><strong>\u041a\u0430\u043a \u0440\u0430\u0431\u043e\u0442\u0430\u0435\u043c<\/strong><\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>\u041e\u043f\u0440\u0435\u0434\u0435\u043b\u044f\u0435\u043c \u043f\u043e\u0442\u0440\u0435\u0431\u043d\u043e\u0441\u0442\u0438:<\/strong> \u0446\u0435\u043b\u044c, \u0441\u0440\u043e\u043a\u0438, \u043e\u0436\u0438\u0434\u0430\u0435\u043c\u044b\u0439 \u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442 \u2014 \u043e\u0442\u0447\u0435\u0442, \u043c\u043e\u0434\u0435\u043b\u044c, \u043c\u0430\u0442\u0435\u0440\u0438\u0430\u043b\u044b \u0434\u043b\u044f \u0438\u043d\u0432\u0435\u0441\u0442\u043e\u0440\u0430.<\/li>\n\n\n\n<li><strong>\u0421\u043e\u0433\u043b\u0430\u0441\u043e\u0432\u044b\u0432\u0430\u0435\u043c \u043e\u0431\u044a\u0435\u043c \u0440\u0430\u0431\u043e\u0442 \u0438 \u0438\u0441\u0445\u043e\u0434\u043d\u044b\u0435 \u0434\u0430\u043d\u043d\u044b\u0435:<\/strong> \u043f\u0435\u0440\u0435\u0447\u0435\u043d\u044c \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u043e\u0432, \u0433\u0440\u0430\u0444\u0438\u043a, \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c\u043d\u044b\u0435 \u0442\u043e\u0447\u043a\u0438.<\/li>\n\n\n\n<li><strong>\u0412\u044b\u043f\u043e\u043b\u043d\u044f\u0435\u043c \u0438 \u043f\u0440\u043e\u0432\u0435\u0440\u044f\u0435\u043c:<\/strong> \u0430\u043d\u0430\u043b\u0438\u0437, \u043c\u043e\u0434\u0435\u043b\u0438, \u0432\u044b\u0432\u043e\u0434\u044b, \u0438\u0442\u0435\u0440\u0430\u0446\u0438\u0438 \u0441 \u043a\u043e\u043c\u0430\u043d\u0434\u043e\u0439 \u043a\u043b\u0438\u0435\u043d\u0442\u0430.<\/li>\n\n\n\n<li><strong>\u041f\u0435\u0440\u0435\u0434\u0430\u0435\u043c \u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u044b:<\/strong> \u043e\u0431\u0441\u0443\u0436\u0434\u0435\u043d\u0438\u0435 \u0432\u044b\u0432\u043e\u0434\u043e\u0432, \u0440\u0435\u043a\u043e\u043c\u0435\u043d\u0434\u0430\u0446\u0438\u0438, \u0434\u0430\u043b\u044c\u043d\u0435\u0439\u0448\u0438\u0435 \u0448\u0430\u0433\u0438.<\/li>\n<\/ol>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-group alignfull has-custom-color-4-background-color has-background has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\" style=\"padding-top:var(--wp--preset--spacing--30);padding-bottom:var(--wp--preset--spacing--30)\">\n<div class=\"wp-block-media-text is-stacked-on-mobile\"><figure class=\"wp-block-media-text__media\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"http:\/\/optifina.pl\/wp-content\/uploads\/2026\/05\/teamwork-1024x683.png\" alt=\"\" class=\"wp-image-192 size-large\" srcset=\"https:\/\/optifina.pl\/wp-content\/uploads\/2026\/05\/teamwork-1024x683.png 1024w, https:\/\/optifina.pl\/wp-content\/uploads\/2026\/05\/teamwork-300x200.png 300w, https:\/\/optifina.pl\/wp-content\/uploads\/2026\/05\/teamwork-768x512.png 768w, https:\/\/optifina.pl\/wp-content\/uploads\/2026\/05\/teamwork.png 1536w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure><div class=\"wp-block-media-text__content\">\n<h2 id=\"ludzie-kompetencje\" class=\"wp-block-heading has-custom-color-2-color has-text-color has-link-color has-xx-large-font-size wp-elements-56dc3bfbf43a528f2a1113392059e8c7\"><strong>\u041f\u0440\u043e\u0435\u043a\u0442\u043d\u0430\u044f \u043a\u043e\u043c\u0430\u043d\u0434\u0430 \u0438 \u043a\u043e\u043c\u043f\u0435\u0442\u0435\u043d\u0446\u0438\u0438<\/strong><\/h2>\n\n\n\n<p class=\"has-text-align-left wp-block-paragraph\">\u0420\u0430\u0431\u043e\u0442\u0430\u0435\u043c \u0432 \u0444\u043e\u0440\u043c\u0430\u0442\u0435 \u043f\u0440\u043e\u0435\u043a\u0442\u043d\u044b\u0445 \u043a\u043e\u043c\u0430\u043d\u0434 \u0438 \u043f\u043e\u0434\u0431\u0438\u0440\u0430\u0435\u043c \u043a\u043e\u043c\u043f\u0435\u0442\u0435\u043d\u0446\u0438\u0438 \u043f\u043e\u0434 \u0446\u0435\u043b\u044c, \u043c\u0430\u0441\u0448\u0442\u0430\u0431 \u0438 \u0433\u0440\u0430\u0444\u0438\u043a \u043a\u043e\u043d\u043a\u0440\u0435\u0442\u043d\u043e\u0433\u043e \u0437\u0430\u0434\u0430\u043d\u0438\u044f. \u0412 \u0437\u0430\u0432\u0438\u0441\u0438\u043c\u043e\u0441\u0442\u0438 \u043e\u0442 \u043f\u043e\u0442\u0440\u0435\u0431\u043d\u043e\u0441\u0442\u0435\u0439 \u043f\u0440\u0438\u0432\u043b\u0435\u043a\u0430\u0435\u043c \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u043d\u0442\u043e\u0432 \u043f\u043e \u0441\u0434\u0435\u043b\u043a\u0430\u043c, \u044d\u043a\u0441\u043f\u0435\u0440\u0442\u043e\u0432 \u043f\u043e \u043e\u0446\u0435\u043d\u043a\u0435, \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u043e\u0432, \u043e\u043f\u044b\u0442\u043d\u044b\u0445 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u043e\u0432, \u043e\u0446\u0435\u043d\u0449\u0438\u043a\u043e\u0432 \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u0438 \u0438 \u044e\u0440\u0438\u0441\u0442\u043e\u0432. \u0422\u0430\u043a\u043e\u0439 \u043f\u043e\u0434\u0445\u043e\u0434 \u043f\u043e\u0437\u0432\u043e\u043b\u044f\u0435\u0442 \u043e\u0431\u0435\u0441\u043f\u0435\u0447\u0438\u0442\u044c \u0446\u0435\u043b\u043e\u0441\u0442\u043d\u044b\u0439 \u0432\u0437\u0433\u043b\u044f\u0434 \u043d\u0430 \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u044c, \u0440\u0438\u0441\u043a\u0438, \u0430 \u0442\u0430\u043a\u0436\u0435 \u0431\u0438\u0437\u043d\u0435\u0441-, \u0443\u0447\u0435\u0442\u043d\u044b\u0435 \u0438 \u0440\u0435\u0433\u0443\u043b\u044f\u0442\u043e\u0440\u043d\u044b\u0435 \u043f\u043e\u0441\u043b\u0435\u0434\u0441\u0442\u0432\u0438\u044f \u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0435\u043c\u044b\u0445 \u0440\u0435\u0448\u0435\u043d\u0438\u0439.<\/p>\n\n\n\n<p class=\"has-text-align-left wp-block-paragraph\">\u041f\u0440\u043e\u0435\u043a\u0442\u043d\u044b\u0439 \u0444\u043e\u0440\u043c\u0430\u0442 \u043e\u0431\u0435\u0441\u043f\u0435\u0447\u0438\u0432\u0430\u0435\u0442 \u0433\u0438\u0431\u043a\u043e\u0441\u0442\u044c, 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