{"id":10000,"date":"2016-11-29T03:32:42","date_gmt":"2016-11-29T00:32:42","guid":{"rendered":"http:\/\/www.mohamah.net\/law\/?p=10000"},"modified":"2017-12-03T05:09:09","modified_gmt":"2017-12-03T02:09:09","slug":"%d9%85%d9%82%d8%a7%d9%84%d8%a9-%d9%85%d8%aa%d9%85%d9%8a%d8%b2%d8%a9-%d8%b9%d9%86-%d8%a7%d9%84%d8%a7%d8%b3%d8%aa%d8%ab%d9%85%d8%a7%d8%b1-%d9%81%d9%8a-%d8%a7%d9%84%d9%85%d9%86%d8%a7%d8%b7%d9%82-%d8%a7","status":"publish","type":"post","link":"https:\/\/www.mohamah.net\/law\/%d9%85%d9%82%d8%a7%d9%84%d8%a9-%d9%85%d8%aa%d9%85%d9%8a%d8%b2%d8%a9-%d8%b9%d9%86-%d8%a7%d9%84%d8%a7%d8%b3%d8%aa%d8%ab%d9%85%d8%a7%d8%b1-%d9%81%d9%8a-%d8%a7%d9%84%d9%85%d9%86%d8%a7%d8%b7%d9%82-%d8%a7\/","title":{"rendered":"\u0645\u0642\u0627\u0644\u0629 \u0645\u062a\u0645\u064a\u0632\u0629 \u0639\u0646 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0641\u064a \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0641\u064a \u0627\u0644\u0623\u0631\u062f\u0646"},"content":{"rendered":"

\u0645\u0642\u0627\u0644 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0645\u064a\u0632 \u0628\u0639\u0646\u0648\u0627\u0646 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0641\u064a \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0641\u064a \u0627\u0644\u0623\u0631\u062f\u0646<\/strong><\/p>\n

\u0627\u0644\u0643\u0627\u062a\u0628:
\n\u0627\u0644\u0645\u062d\u0627\u0645\u064a \u0645\u062d\u0645\u062f \u0627\u0644\u0639\u0645\u0627\u0648\u064a<\/p>\n

\u062d\u062f\u062f \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0648\u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062d\u0631\u0629 \u0631\u0642\u0645 (2) \u0644\u0633\u0646\u0629 2008 \u0648\u0627\u0644\u0645\u0639\u062f\u0644 \u0628\u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0631\u0642\u0645 38 \u0644\u0633\u0646\u0629 2010 \u0627\u0633\u0633 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0641\u064a \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0627\u0631\u062f\u0646\u064a\u0629 \u0627\u0644\u0647\u0627\u0634\u0645\u064a\u0629 \u0648\u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0627\u064a \u0645\u0646\u0637\u0642\u0629 \u062a\u0642\u0639 \u0636\u0645\u0646 \u0627\u0644\u0646\u0637\u0627\u0642 \u0627\u0644\u062c\u0645\u0631\u0643\u064a \u0644\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u064a \u062f\u0627\u062e\u0644 \u062d\u062f\u0648\u062f \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0648\u062e\u0627\u0631\u062c \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062d\u0631\u0629 \u0648\u062a\u0645 \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0648\u0627\u0639\u0644\u0627\u0646\u0647\u0627 \u0648\u0641\u0642 \u0627\u062d\u0643\u0627\u0645 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0648\u064a\u062a\u0645 \u0645\u0645\u0627\u0631\u0633\u0629 \u0643\u0627\u0641\u0629 \u0627\u0644\u0627\u0646\u0634\u0637\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0641\u064a\u0647\u0627 \u0648\u0647\u064a \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0627\u0648\u0627\u0644\u0635\u0646\u0627\u0639\u064a \u0627\u0648 \u0627\u0644\u0632\u0631\u0627\u0639\u064a \u0627\u0648 \u0627\u0644\u0633\u064a\u0627\u062d\u064a \u0627\u0648 \u0627\u0644\u0627\u0639\u0644\u0627\u0645\u064a \u0627\u0648 \u0627\u0644\u062e\u062f\u0645\u064a \u0627\u0648 \u0627\u0644\u0645\u0647\u0646\u064a \u0627\u0648 \u0627\u0644\u062d\u0631\u0641\u064a \u0648\u062a\u0644\u0643 \u0627\u0644\u0646\u0634\u0627\u0637\u0627\u062a \u062a\u062d\u062f\u062f \u0648\u0641\u0642 \u0643\u0644 \u0645\u0646\u0637\u0642\u0647 \u062a\u0646\u0645\u0648\u064a\u0629 \u0648\u0627\u0644\u063a\u0627\u064a\u0629 \u0645\u0646 \u0627\u0646\u0634\u0627\u0647\u0627 \u0648\u0642\u062f \u062c\u0627\u0621\u062a \u0641\u0643\u0631\u0629 \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0648\u0641\u0642 \u062a\u0648\u062c\u064a\u0647\u0627\u062a \u062c\u0644\u0627\u0644\u0629 \u0627\u0644\u0645\u0644\u0643 \u0627\u0644\u0645\u0639\u0638\u0645 \u0627\u0644\u0630\u064a \u0627\u0648\u0644\u064a \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0639\u0646\u0627\u064a\u0629 \u0641\u0627\u0626\u0642\u0629 \u0639\u0644\u0649 \u0627\u0646 \u064a\u0643\u0648\u0646 \u0627\u0644\u0647\u062f\u0641 \u0627\u0644\u0627\u0633\u0645\u064a \u062c\u0630\u0628 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0648\u062a\u0648\u0637\u064a\u0646\u0647\u0627 \u0648\u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0641\u064a \u0627\u0644\u0645\u0633\u0648\u0624\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0627\u062a\u062c\u0627\u0647 \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0645\u062d\u0644\u064a \u0645\u0646 \u062d\u064a\u062b \u0627\u0644\u062a\u0637\u0648\u064a\u0631 \u0648\u062a\u0648\u0637\u064a\u0646 \u0627\u0644\u0627\u0633\u062b\u062b\u0645\u0627\u0631\u0627\u062a \u0644\u062e\u0644\u0642 \u0641\u0631\u0635 \u0627\u0644\u0639\u0645\u0644 \u0648\u062a\u0642\u0644\u064a\u0635 \u0627\u0644\u0628\u0637\u0627\u0644\u0629 \u0648\u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0641\u064a \u0627\u0644\u062d\u062f \u0645\u0646 \u0627\u0644\u0647\u062c\u0631\u0629 \u0627\u0644\u0649 \u0627\u0644\u0645\u062f\u0646 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u060c \u0648\u0642\u062f \u062a\u0645 \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0639\u0644\u0649 \u0627\u0644\u0646\u062d\u0648 \u0627\u0644\u062a\u0627\u0644\u064a : –<\/p>\n

1 \u2013 \u0645\u0646\u0637\u0642\u0629 \u0645\u0639\u0627\u0646 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0648\u062a\u0628\u0644\u063a \u0645\u0633\u0627\u062d\u062a\u0647\u0627 9 \u0643\u0645 \u0645\u0631\u0628\u0639 \u0648\u062d\u062f\u062f \u0627\u0644\u063a\u0627\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u062a\u0645 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0641\u064a\u0647\u0627 \u0628\u0627\u0631\u0628\u0639 \u0645\u062d\u0627\u0648\u0631:<\/strong><\/p>\n

– \u0627\u0644\u0631\u0648\u0636\u0629 \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629.
\n– \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0633\u0643\u0646\u064a.
\n– \u0645\u0631\u0643\u0632 \u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0645\u0647\u0627\u0631\u0627\u062a.
\n– \u0648\u0627\u062d\u0629 \u0627\u0644\u062d\u062c.<\/p>\n

2- \u0645\u0646\u0637\u0642\u0629 \u0627\u0631\u0628\u062f \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0648\u062a\u0628\u0644\u063a \u0645\u0633\u0627\u062d\u062a\u0647\u0627 2\u06313\u0643\u0645 \u0645\u0631\u0628\u0639 \u0648\u062a\u0645 \u062a\u062d\u062f\u062f \u0627\u0644\u063a\u0627\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u062a\u0645 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0641\u064a\u0647\u0627 \u0628\u0627\u0631\u0628\u0639 \u0642\u0637\u0627\u0639\u0627\u062a \u0648\u0647\u064a:<\/strong><\/p>\n

– \u0627\u0644\u0635\u0646\u0627\u0639\u0629 \u0627\u0644\u062e\u062f\u0645\u064a\u0629 ( \u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648\u0627\u0644\u0627\u062a\u0635\u0627\u0644\u0627\u062a).
\n– \u0627\u0644\u0631\u0639\u0627\u064a\u0629 \u0627\u0644\u0635\u062d\u064a\u0629.
\n– \u0627\u0644\u0628\u062d\u062b \u0627\u0644\u0639\u0644\u0645\u064a \u0648\u0627\u0644\u062a\u0637\u0648\u064a\u0631.
\n– \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0627\u0633\u0643\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0645\u062a\u0639\u062f\u062f\u0629.<\/p>\n

\n

3- \u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u0645\u0644\u0643 \u0627\u0644\u062d\u0633\u064a\u0646 \u0628\u0646 \u0637\u0644\u0627\u0644 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u2013 \u0627\u0644\u0645\u0641\u0631\u0642 \u2013 \u0648\u062a\u0628\u0644\u063a \u0645\u0633\u0627\u062d\u062a\u0647\u0627 21 \u0643\u0645 \u0645\u0631\u0628\u0639 \u0648\u062a\u0642\u0633\u0645 \u0627\u0644\u0649 \u0627\u0644\u0642\u0637\u0627\u0639\u0627\u062a \u0627\u0644\u062a\u0627\u0644\u064a\u0629:-<\/strong><\/p>\n

– \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0635\u0646\u0627\u0639\u064a ( \u0635\u0646\u0627\u0639\u0627\u062a \u062e\u0641\u064a\u0641\u0629 \u0648\u0645\u062a\u0648\u0633\u0637\u0629):<\/p>\n

\u0627\u0644\u0635\u0646\u0627\u0639\u062a \u0627\u0644\u063a\u0630\u0627\u0626\u064a\u0629 \u0648\u0627\u0644\u0645\u0634\u0631\u0648\u0628\u0627\u062a.
\n\u0627\u0644\u062a\u062c\u0647\u064a\u0632\u0627\u062a \u0627\u0644\u0637\u0628\u064a\u0629 \u0648\u0627\u0644\u062f\u0648\u0627\u0626\u064a\u0629.
\n\u0627\u0644\u0635\u0646\u0627\u0639\u0627\u062a \u0627\u0644\u0643\u064a\u0645\u0627\u0626\u064a\u0629 \u0627\u0644\u062e\u0641\u064a\u0641\u0629.
\n\u0627\u0644\u0635\u0646\u0627\u0639\u0627\u062a \u0627\u0644\u0627\u062e\u0631\u0649.
\n– \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0644\u0648\u062c\u0633\u062a\u064a.
\n– \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0627\u0633\u0643\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629.<\/p>\n

4- \u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u0628\u062d\u0631 \u0627\u0644\u0645\u064a\u062a \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0648\u062a\u0645\u062a\u062f \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0639\u0644\u0649 \u0627\u0644\u0646\u062d\u0648 40 \u0643\u0645 \u0645\u0631\u0628\u0639 \u0639\u0644\u0649 \u0634\u0648\u0627\u0637\u064a \u0627\u0644\u0628\u062d\u0631 \u0627\u0644\u0645\u064a\u062a \u0627\u0644\u0634\u0645\u0627\u0644\u064a \u0648\u0627\u0644\u0634\u0631\u0642\u064a \u0648\u0627\u0644\u0641\u0631\u0635 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u064a\u0629 \u0627\u0644\u0645\u062a\u0648\u0641\u0631\u0647 \u0641\u064a\u0647\u0627 \u0647\u064a :-<\/strong><\/p>\n

– \u062a\u0637\u0648\u064a\u0631 \u0641\u0646\u0627\u062f\u0642 \u062f\u0648\u0644\u064a\u0629 \u0645\u0646 \u0641\u0626\u0629 \u062e\u062f\u0645\u0627\u062a \u0627\u0631\u0628\u0639 \u0648\u062e\u0645\u0633 \u0646\u062c\u0648\u0645.
\n– \u062a\u0637\u0648\u064a\u0631 \u0641\u0646\u0627\u062f\u0642 \u0645\u0646 \u0641\u0626\u0629 (3) \u0646\u062c\u0648\u0645.
\n– \u0627\u0644\u0645\u0631\u0627\u0641\u0642 \u0648\u0627\u0644\u0645\u0646\u0634\u0627\u062a \u0627\u0644\u0628\u064a\u0626\u0629.
\n– \u0627\u0644\u0645\u062c\u0645\u0639\u0627\u062a \u0627\u0644\u0633\u0643\u0646\u064a\u0629.
\n– \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u062c\u062a\u0645\u0639\u064a\u0629.
\n– \u0627\u0644\u0645\u0631\u0627\u0641\u0642 \u0627\u0644\u062a\u0631\u0641\u064a\u0647\u064a\u0629 \u0648\u0627\u0644\u0645\u0646\u062a\u062c\u0639\u0627\u062a \u0648\u0627\u0644\u0645\u0637\u0627\u0639\u0645.
\n– \u0645\u0631\u0627\u0643\u0632 \u0627\u0644\u0645\u0624\u062a\u0645\u0631\u0627\u062a \u0648\u0627\u0644\u0645\u0639\u0627\u0631\u0636.<\/p>\n

\n5- \u0645\u0646\u0637\u0642\u0629 \u062c\u0628\u0627\u0644 \u0639\u062c\u0644\u0648\u0646 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0648\u062a\u0628\u0644\u063a \u0645\u0633\u0627\u062d\u062a\u0647\u0627 (2200) \u062f\u0648\u0646\u0645 \u0648\u062a\u0645 \u062a\u062d\u0635\u064a\u0635 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0641\u064a\u0647\u0627 \u0628\u0627\u0644\u0642\u0637\u0627\u0639\u0627\u062a \u0627\u0644\u062a\u0627\u0644\u064a\u0629:-<\/strong><\/p>\n

– \u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0633\u064a\u0627\u062d\u064a \u0648\u0627\u0644\u0628\u064a\u0626\u064a.
\n– \u0627\u0644\u0641\u0646\u0627\u062f\u0642 \u0648\u0627\u0644\u0645\u0646\u062a\u062c\u0645\u0639\u0627\u062a.
\n– \u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0639\u0642\u0627\u0631\u064a.
\n– \u0645\u0631\u0627\u0641\u0642 \u062a\u0631\u0641\u064a\u0647\u064a\u0629 \u0648\u062e\u062f\u0645\u0627\u062a.<\/p>\n

6- \u0645\u0646\u0637\u0642\u0629 \u0645\u062c\u0645\u0639 \u0627\u0644\u0627\u0639\u0645\u0627\u0644 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0648\u064a\u0642\u0639 \u0641\u064a \u0627\u0644\u0639\u0627\u0635\u0645\u0629 \u0639\u0645\u0627\u0646 \u0648\u0627\u0644\u0642\u0637\u0627\u0639\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u0647\u062f\u0641\u0647 \u0647\u064a :-<\/strong><\/p>\n

– \u0642\u0637\u0627\u0639 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u062a\u062e\u0635\u0635\u0629.
\n– \u0645\u0646\u0638\u0645\u0627\u062a \u063a\u064a\u0631 \u062d\u0643\u0648\u0645\u064a\u0629 \u0648\u0645\u0648\u0633\u0633\u0627\u062a \u062f\u0648\u0644\u064a\u0629 \u0648\u063a\u064a\u0631 \u0631\u0628\u062d\u064a\u0629.
\n– \u0642\u0637\u0627\u0639 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0637\u0628\u064a\u0629 \u0648\u0627\u0644\u0635\u062d\u064a\u0629.
\n– \u0642\u0637\u0627\u0639 \u0627\u0644\u062a\u0639\u0644\u064a\u0645.
\n– \u0642\u0637\u0627\u0639 \u0627\u0644\u0627\u0639\u0644\u0627\u0645.
\n– \u0642\u0637\u0627\u0639 \u0627\u0644\u0627\u0633\u0643\u0627\u0646.
\n– \u0642\u0637\u0627\u0639 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u0631\u0641\u064a\u0647\u064a\u0629.<\/p>\n

7- \u0627\u0644\u0645\u062f\u0646 \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0648\u062a\u0646\u062a\u0634\u0631 \u0641\u064a \u0645\u0639\u0638\u0645 \u0627\u0644\u0645\u0645\u0644\u0643\u0629.<\/p>\n

8- \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062d\u0631\u0629 \u0648\u0644\u0647\u0627 \u0639\u062f\u0629 \u0645\u0648\u0627\u0642\u0639 \u0645\u062e\u062a\u0644\u0641\u0629.<\/p>\n

\n\u0648\u064a\u062a\u0645 \u0627\u0633\u062a\u0643\u0645\u0627\u0644 \u0643\u0627\u0641\u0629 \u0627\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0641\u064a \u0627\u0644\u0646\u0627\u0641\u0630\u0629 \u0627\u0644\u0627\u0633\u062b\u062a\u0645\u0627\u0631\u064a\u0629- \u0646\u0642\u0637\u0629 \u0648\u0627\u062d\u062f\u0629- \u0648\u0644\u0627 \u064a\u062a\u0637\u0644\u0628 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0641\u064a \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0627\u0644\u062a\u0642\u064a\u062f \u0628\u0646\u0638\u0627\u0645 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u064a \u062a\u0643\u0648\u0646 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0644\u0645\u0633\u062a\u062b\u0645\u0631 \u063a\u064a\u0631 \u0627\u0631\u062f\u0646\u064a \u0628\u0627\u0644\u0643\u0627\u0645\u0644 \u062f\u0648\u0646 \u0634\u0631\u0637 \u0648\u062c\u0648\u062f \u0634\u0631\u064a\u0643 \u0627\u0631\u062f\u0646\u064a\u060c \u0648\u0644\u0644\u0645\u0633\u062a\u062b\u0645\u0631 \u0627\u0644\u062d\u0631\u064a\u0629 \u0627\u0644\u062a\u0627\u0645\u0647 \u0641\u064a \u0634\u0631\u0627\u0621 \u0627\u0644\u0627\u0631\u0627\u0636\u064a \u0645\u0646 \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0647 \u0627\u0648 \u0627\u0644\u0645\u062f\u0646 \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0627\u0648 \u0627\u0633\u062a\u0626\u062c\u0627\u0631\u0647\u0627. \u0648\u0641\u064a \u062d\u0627\u0644 \u0631\u063a\u0628\u0629 \u0627\u064a \u0645\u0633\u062a\u062b\u0645\u0631 \u0641\u064a \u0627\u0642\u0627\u0645\u0629 \u0645\u0634\u0631\u0648\u0639\u0647 \u0636\u0645\u0646 \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0641\u0647\u0646\u0627\u0643 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u064a\u062c\u0628 \u0627\u0644\u062a\u0642\u064a\u062f \u0628\u0647\u0627 \u0644\u0644\u0627\u0633\u062a\u0641\u0627\u062f\u0629 \u0645\u0646 \u0627\u0644\u0645\u0632\u0627\u064a\u0627 \u0648\u0627\u0644\u0627\u0639\u0641\u0627\u0621\u0627\u062a \u0627\u0644\u062a\u0649 \u062a\u062a\u0645\u062a\u0639 \u0628\u0647\u0627 \u0648\u0627\u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u062a\u0643\u0645\u0646 \u0641\u064a \u0627\u0644\u0627\u0645\u0648\u0631 \u0627\u0644\u062a\u0627\u0644\u064a\u0647 :- \u0627\u0648\u0644\u0627 :- \u0627\u0644\u0642\u064a\u0627\u0645 \u0628\u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0644\u062f\u064a \u062f\u0627\u0626\u0631\u0629 \u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0635\u0646\u0627\u0639\u0629 \u0648\u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0644\u0627\u064a \u0646\u0648\u0639 \u0645\u0646 \u0627\u0646\u0648\u0627\u0639 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647\u0627 \u0628\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0627\u0631\u062f\u0646\u064a \u0631\u0642\u0645 22\u0644\u0633\u0646\u0647 1997 \u0648\u062a\u0639\u062f\u064a\u0644\u0627\u062a\u0647 , \u0627\u0648 \u062a\u0633\u062c\u064a\u0644 \u0645\u0624\u0633\u0633\u0629 \u0641\u0631\u062f\u064a\u0629 \u0644\u062f\u064a \u0627\u0644\u0633\u062c\u0644 \u0627\u0644\u0645\u0631\u0643\u0632\u064a \u0641\u064a \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0635\u0646\u0627\u0639\u0629 \u0648\u0627\u0644\u062a\u062c\u0627\u0631\u0629 . \u062b\u0627\u0646\u064a\u0627 :- \u0628\u0639\u062f \u0627\u0633\u062a\u0643\u0645\u0627\u0644 \u0627\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u064a\u062a\u0642\u062f\u0645 \u0628\u0637\u0644\u0628 \u0627\u0644\u0649 \u0627\u0644\u0645\u0637\u0648\u0631 \u2013 \u0627\u0644\u0645\u062f\u0646 \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u2013 \u0644\u063a\u0627\u064a\u0627\u062a \u0627\u0633\u062a\u0626\u062c\u0627\u0631 \u0627\u0631\u0636 \u0627\u0648 \u0639\u0642\u0627\u0631 \u0627\u0648 \u0634\u0631\u0627\u0621 \u0642\u0637\u0639\u0647 \u0627\u0631\u0636 \u0648 \/\u0627\u0648 \u0627\u064a \u0645\u0646\u0634\u0623\u062a \u064a\u062a\u0641\u0642 \u0639\u0644\u064a\u0647\u0627 . \u0648\u0628\u0639\u062f \u0627\u0633\u062a\u0643\u0645\u0627\u0644 \u0627\u062c\u0631\u0627\u0621\u0627\u062a \u062a\u0648\u0642\u064a\u0639 \u0627\u0644\u0639\u0642\u062f \u0627\u0648 \u0627\u0633\u062a\u0644\u0627\u0645 \u0633\u0646\u062f \u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u0627\u0631\u0636 \u0648\u0627\u0644\u0645\u062e\u0637\u0637\u0627\u062a \u0627\u0644\u0644\u0627\u0632\u0645\u0629 \u0648\u0627\u0644\u0645\u062a\u062a\u0645\u0645\u0647 \u0644\u062a\u0644\u0643 \u0627\u0644\u0627\u062c\u0631\u0627\u0621\u0627\u062a \u0628\u0634\u0643\u0644 \u0646\u0647\u0627\u0626\u064a , \u064a\u062a\u0645 \u0627\u0644\u0627\u0646\u062a\u0647\u0627\u0621 \u0645\u0646 \u062a\u0644\u0643 \u0627\u0644\u0645\u0631\u062d\u0644\u0629 . \u062b\u0627\u0644\u062b\u0627 :- \u0639\u0644\u0649 \u0636\u0648\u0621 \u0645\u0627 \u0633\u0628\u0642 \u064a\u062a\u0642\u062f\u0645 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631 \u2013 \u0635\u0627\u062d\u0628 \u0627\u0644\u0645\u0646\u0634\u0627\u0621\u0647 \u2013 \u0628\u0637\u0644\u0628 \u062e\u0637\u064a \u0627\u0644\u0649 \u0647\u064a\u0626\u0629 \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u2013 \u0645\u062f\u064a\u0631\u064a\u0629 \u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631 \u2013 \u0648\u064a\u062a\u0645 \u062a\u0639\u0628\u0626\u0647 \u0637\u0644\u0628 \u2013\u0646\u0645\u0648\u0630\u062c- \u0645\u0639\u062f \u0648\u064a\u062a\u0645 \u062a\u0639\u0628\u0626\u0629 \u0628\u0634\u0643\u0644 \u0648\u0627\u0636\u062d \u0648\u0643\u0627\u0645\u0644 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648\u0627\u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0648\u064a\u0631\u0641\u0642 \u0628\u0627\u0644\u0637\u0644\u0628 \u0645\u0627\u064a\u0644\u064a :-<\/p>\n

1- \u0633\u0646\u062f \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0627\u0648 \u0639\u0642\u062f \u0627\u0644\u0627\u064a\u062c\u0627\u0631 \u201c\u0635\u0648\u0631 \u0637\u0628\u0642 \u0627\u0644\u0627\u0635\u0644 \u0645\u0635\u062f\u0642\u0647 \u062d\u0633\u0628 \u0627\u0644\u0627\u0635\u0648\u0644 \u201d
\n2- \u0645\u062e\u0637\u0637 \u0627\u0631\u0627\u0636\u064a
\n3- \u0645\u062e\u0637\u0637 \u0645\u0648\u0642\u0639
\n4- \u0643\u062a\u0627\u0628 \u062a\u063a\u0637\u064a\u0629 \u0645\u0646 \u0627\u0644\u0645\u0637\u0648\u0631 \u0627\u0644\u0631\u0626\u064a\u0633\u064a \u2013 \u0627\u0644\u0645\u062f\u0646 \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629- \u0645\u0648\u0642\u0639 \u062d\u0633\u0628 \u0627\u0644\u0627\u0635\u0648\u0644
\n5- \u0634\u0647\u0627\u062f\u0629 \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0645\u0646\u0634\u0627\u0621\u0647 \u0645\u0631\u0641\u0642 \u0628\u0647\u0627 \u0645\u0627\u064a\u0644\u064a :-<\/p>\n

\u0634\u0647\u0627\u062f\u0629 \u0627\u0644\u0645\u0641\u0648\u0636\u064a\u0646 \u0628\u0627\u0644\u062a\u0648\u0642\u064a\u0639 \u0639\u0646 \u0627\u0644\u0645\u0646\u0634\u0627\u0621\u0647 \u062d\u062f\u064a\u062b\u0647 \u0648\u0645\u0635\u062f\u0642\u0647
\n\u0639\u0642\u062f \u0627\u0644\u062a\u0627\u0633\u064a\u0633 \u0648\u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0627\u0633\u0627\u0633\u064a \u0644\u0644\u0645\u0646\u0634\u0627\u0621\u0647 \u062d\u062f\u064a\u062b \u0648\u0645\u0635\u062f\u0642<\/p>\n

6- \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0627\u062c\u0646\u0628\u064a\u0647 \u0627\u0644\u0639\u0627\u0645\u0644\u0629 :-<\/strong><\/p>\n

\u0635\u0648\u0631\u0629 \u0639\u0646 \u0639\u0642\u062f \u0627\u0644\u062a\u0627\u0633\u064a\u0633 \u0648\u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0627\u0633\u0627\u0633\u064a \u0644\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0627\u0645 \u0645\u0635\u062f\u0642 \u0648\u062d\u062f\u064a\u062b
\n\u0634\u0647\u0627\u062f\u0629 \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0634\u0631\u0643\u0629 \u0648\u0627\u0644\u0645\u0641\u0648\u0636\u064a\u0646 \u0628\u0627\u0644\u062a\u0648\u0642\u064a\u0639
\n\u0648\u0643\u0627\u0644\u0629 \u0639\u062f\u0644\u064a\u0629 \u0644\u0644\u0634\u062e\u0635 \u0627\u0644\u0645\u0641\u0648\u0636 \u0628\u0627\u0644\u062a\u0648\u0642\u064a\u0639 \u0639\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u0645\u0635\u062f\u0642\u0647 \u0648\u062d\u062f\u064a\u062b\u0629<\/p>\n

\u0648\u062a\u062a\u0645\u062a\u0639 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u201d\u0627\u0644\u0645\u0646\u0634\u0623\u062a\u201d \u0627\u0644\u062a\u0649 \u062a\u0633\u062c\u0644 \u0644\u062f\u064a \u0627\u0644\u0647\u064a\u0626\u0629 \u0628\u0627\u0644\u0627\u0639\u0641\u0627\u0621 \u0645\u0646 \u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u0648\u0627\u062f \u0648\u0627\u0644\u0645\u0639\u062f\u0627\u062a \u0648\u0627\u0644\u0627\u0644\u0627\u062a \u0648\u0627\u0644\u062a\u062c\u0647\u064a\u0632\u0627\u062a \u0627\u0644\u062f\u0627\u062e\u0644\u0647 \u0641\u064a \u0628\u0646\u0627\u0621 \u0648\u0627\u0646\u0634\u0627\u0621 \u0648\u062a\u062c\u0647\u064a\u0632 \u062c\u0645\u064a\u0639 \u0627\u0646\u0648\u0627\u0639 \u0627\u0644\u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u062a\u0649 \u064a\u062a\u0645 \u0627\u0642\u0627\u0645\u062a\u0647\u0627 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0642\u0637\u0639 \u0627\u0644\u063a\u064a\u0627\u0631\u0627\u0644\u0644\u0627\u0632\u0645\u0629 \u0644\u0635\u064a\u0627\u0646\u062a\u0647\u0627 \u0627\u0644\u0645\u0633\u062a\u0645\u0631\u0629 \u0645\u0646 \u062c\u0645\u064a\u0639 \u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u062c\u0645\u0631\u0643\u064a\u0629 \u0648\u0627\u0644\u0631\u0633\u0648\u0645 \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0628\u0627\u0644\u0627\u0636\u0627\u0641\u0629 \u0627\u0644\u0649 \u0627\u0644\u0627\u0639\u0641\u0627\u0621\u0627\u062a \u0648\u0627\u0644\u0645\u0632\u0627\u064a\u0627 \u0627\u0644\u0645\u062a\u0639\u062f\u062f\u0647 \u0627\u0644\u062a\u0649 \u0646\u0635\u062a \u0639\u064a\u0647\u0627 \u0627\u0644\u0645\u0648\u0627\u062f \u0645\u0646 22 \u0648\u062d\u062a\u0649 25 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0647 \u0648\u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062d\u0631\u0629.<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u062922-
\n\u0623-1- \u064a\u0639\u0641\u0649 \u062f\u062e\u0644 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0627\u0644\u0645\u0633\u062c\u0644\u0629 \u0627\u0644\u0645\u062a\u0623\u062a\u064a \u0645\u0646 \u0646\u0634\u0627\u0637\u0647\u0627 \u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u062a\u0633\u062c\u064a\u0644\u0647\u0627 \u0645\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0645\u0637\u0628\u0642\u0629 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629.
\n2- \u062a\u0633\u062a\u0648\u0641\u0649 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0628\u0646\u0633\u0628\u0629 (5%) \u0645\u0646 \u062f\u062e\u0644 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0627\u0644\u0645\u0633\u062c\u0644\u0629 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0627\u0644\u0645\u062a\u0623\u062a\u064a \u0645\u0646 \u0646\u0634\u0627\u0637\u0647\u0627 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0641\u064a \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0648\u064a\u062a\u0645 \u062a\u062d\u062f\u064a\u062f \u0647\u0630\u0627 \u0627\u0644\u062f\u062e\u0644 \u0648\u0623\u0633\u0633 \u0627\u062d\u062a\u0633\u0627\u0628\u0647 \u0648\u0633\u0627\u0626\u0631 \u0627\u0644\u0623\u0645\u0648\u0631 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0647 \u0628\u0645\u0642\u062a\u0636\u0649 \u0646\u0638\u0627\u0645 \u064a\u0635\u062f\u0631 \u0644\u0647\u0630\u0647 \u0627\u0644\u063a\u0627\u064a\u0629 \u0628\u0627\u0644\u062a\u0646\u0633\u064a\u0642 \u0645\u0639 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0645\u0639\u0646\u064a\u0629.
\n3- \u0639\u0644\u0649 \u0627\u0644\u0631\u063a\u0645 \u0645\u0645\u0627 \u0648\u0631\u062f \u0641\u064a \u0627\u0644\u0628\u0646\u062f (2) \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0641\u0642\u0631\u0629 \u060c \u064a\u062e\u0636\u0639 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0645\u062a\u0623\u062a\u064a \u0644\u0644\u0628\u0646\u0648\u0643 \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u0648\u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u0648\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0646\u0642\u0644 \u0627\u0644\u0628\u0631\u064a \u0627\u0644\u0639\u0627\u0645\u0644\u0629 \u0641\u064a \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0644\u0623\u062d\u0643\u0627\u0645 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0639\u0645\u0648\u0644 \u0628\u0647.
\n4- \u062a\u0639\u0641\u0649 \u0623\u0631\u0628\u0627\u062d \u062a\u062c\u0627\u0631\u0629 \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0627\u0644\u0639\u0627\u0628\u0631\u0629 (\u0627\u0644\u062a\u0631\u0627\u0646\u0632\u064a\u062a) \u0641\u064a \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0645\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647\u0627 \u0641\u064a \u0627\u0644\u0628\u0646\u062f (2) \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0641\u0642\u0631\u0629 \u060c \u0639\u0644\u0649 \u0623\u0646 \u062a\u062a\u0645 \u0625\u062f\u0627\u0631\u0629 \u0648\u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0647\u0630\u0647 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0641\u064a \u0627\u0644\u0645\u0633\u062a\u0648\u062f\u0639\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0627\u0644\u0645\u0642\u0627\u0645\u0629 \u0641\u064a \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0623\u0648 \u0641\u064a \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062d\u0631\u0629 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629.
\n5- \u062a\u0633\u062a\u0641\u064a\u062f \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0627\u0644\u0645\u0633\u062c\u0644\u0629 \u0645\u0646 \u0623\u064a \u0625\u0639\u0641\u0627\u0621\u0627\u062a \u0636\u0631\u064a\u0628\u064a\u0629 \u0633\u0627\u0631\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u062a\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u0635\u0627\u062f\u0631\u0627\u062a \u0645\u0646 \u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0625\u0644\u0649 \u062e\u0627\u0631\u062c \u0627\u0644\u0645\u0645\u0644\u0643\u0629.
\n6- \u064a\u062e\u0635\u0635 \u0645\u0627 \u0646\u0633\u0628\u062a\u0647 (25%) \u0645\u0646 \u0627\u0644\u0627\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0645\u062a\u0623\u062a\u064a\u0629 \u0648\u0641\u0642\u0627 \u0644\u0627\u062d\u0643\u0627\u0645 \u0647\u0630\u0647 \u0627\u0644\u0645\u0627\u062f\u0629 \u0644\u0644\u0647\u064a\u0626\u0629 \u0639\u0644\u0649 \u0627\u0646 \u064a\u062a\u0645 \u062a\u0648\u0631\u064a\u062f \u0627\u0644\u0628\u0627\u0642\u064a \u0644\u0644\u062e\u0632\u064a\u0646\u0629 \u0627\u0644\u0639\u0627\u0645\u0629.
\n\u0628- \u062a\u0639\u062a\u0628\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0648\u0627\u0631\u062f\u0629 \u0641\u064a \u0627\u0644\u0628\u0646\u062f (2) \u0645\u0646 \u0627\u0644\u0641\u0642\u0631\u0629 (\u0623) \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0627\u062f\u0629 \u0628\u0645\u062b\u0627\u0628\u0629 \u0636\u0631\u064a\u0628\u0629 \u062f\u062e\u0644 \u062a\u0633\u0631\u064a \u0639\u0644\u064a\u0647\u0627 \u0627\u062d\u0643\u0627\u0645 \u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0646\u0627\u0641\u0630 \u0648\u0644\u0647\u0630\u0647 \u0627\u0644\u063a\u0627\u064a\u0629 \u062a\u0645\u0627\u0631\u0633 \u0627\u0644\u0647\u064a\u0626\u0629 \u0635\u0644\u0627\u062d\u064a\u0627\u062a \u062f\u0627\u0626\u0631\u0629 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0648\u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0643\u0645\u0627 \u064a\u0645\u0627\u0631\u0633 \u0627\u0644\u0631\u0626\u064a\u0633 \u0635\u0644\u0627\u062d\u064a\u0627\u062a \u0648\u0632\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0645\u062f\u064a\u0631 \u0639\u0627\u0645 \u062a\u0644\u0643 \u0627\u0644\u062f\u0627\u0626\u0631\u0629 \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647\u0627 \u0641\u064a \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0630\u0643\u0648\u0631 .<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 (23):
\n\u0623- \u062a\u062e\u0636\u0639 \u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0642\u0648\u0645 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0627\u0644\u0645\u0633\u062c\u0644\u0629 \u0628\u0634\u0631\u0627\u0626\u0647\u0627 \u0627\u0648 \u0627\u0633\u062a\u064a\u0631\u0627\u062f\u0647\u0627 \u0644\u063a\u0627\u064a\u0627\u062a \u0645\u0645\u0627\u0631\u0633\u0629 \u0623\u0646\u0634\u0637\u062a\u0647\u0627 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0623\u0648 \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062d\u0631\u0629 \u0644\u0636\u0631\u064a\u0628\u0629 \u0645\u0628\u064a\u0639\u0627\u062a \u0628\u0646\u0633\u0628\u0629 \u0635\u0641\u0631 \u062f\u0648\u0646 \u0627\u0644\u062a\u0632\u0627\u0645 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0627\u0644\u0645\u0633\u062c\u0644\u0629 \u0628\u062a\u0642\u062f\u064a\u0645 \u0623\u064a \u0643\u0641\u0627\u0644\u0629 \u0644\u062f\u0649 \u062f\u0627\u0626\u0631\u0629 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0648\u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0628\u0647\u0630\u0627 \u0627\u0644\u062e\u0635\u0648\u0635.
\n\u0628- \u0644\u0645\u0632\u0648\u062f\u064a \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0627\u0644\u0645\u0633\u062c\u0644\u064a\u0646 \u0628\u0645\u0648\u062c\u0628 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u0646\u0627\u0641\u0630 \u0627\u0644\u0645\u0641\u0639\u0648\u0644 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u062d\u0642 \u0641\u064a \u0637\u0644\u0628 \u0631\u062f \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u062a\u064a \u0633\u0628\u0642 \u0633\u062f\u0627\u062f\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u0633\u0644\u0639 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 \u0627\u0644\u0649 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0645\u0633\u062c\u0644\u0629 \u0641\u064a \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0623\u0648 \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062d\u0631\u0629 .
\n\u062c- \u062a\u062e\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0643\u0648\u0646 \u0645\u0646\u0634\u0624\u0647\u0627 \u0641\u064a \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0623\u0648 \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062d\u0631\u0629 \u0648\u0627\u0644\u062a\u064a \u064a\u062a\u0645 \u0628\u064a\u0639\u0647\u0627 \u0627\u0644\u0649 \u0628\u0627\u0642\u064a \u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u0645\u0645\u0644\u0643\u0629 .
\n\u062f- \u064a\u062a\u0645 \u0627\u0633\u062a\u064a\u0641\u0627\u0621 \u0636\u0631\u064a\u0628\u0629 \u0628\u0646\u0633\u0628\u0629 (7%) \u0645\u0646 \u0642\u064a\u0645\u0629 \u0628\u064a\u0639 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u062a\u0645 \u062a\u062d\u062f\u064a\u062f\u0647\u0627 \u0628\u0645\u0648\u062c\u0628 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0635\u0627\u062f\u0631 \u0644\u0647\u0630\u0647 \u0627\u0644\u063a\u0627\u064a\u0629 \u0648\u0630\u0644\u0643 \u0639\u0646\u062f \u0628\u064a\u0639\u0647\u0627 \u0644\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0641\u064a \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0627\u0648 \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062d\u0631\u0647.
\n\u0647\u0640- \u062a\u062e\u0636\u0639 \u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u0645\u0631\u0643\u0628\u0627\u062a \u0648\u0627\u0644\u062a\u0628\u063a \u0648\u0645\u0635\u0646\u0648\u0639\u0627\u062a\u0647 \u0648\u0627\u0644\u0645\u0634\u0631\u0648\u0628\u0627\u062a \u0627\u0644\u0643\u062d\u0648\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u0633\u0643\u0631\u0627\u062a \u0648\u0627\u0644\u062c\u0639\u0629 \u0639\u0646\u062f \u0628\u064a\u0639\u0647\u0627 \u0644\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0641\u064a \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0623\u0648 \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062d\u0631\u0629 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0648\u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u062c\u0645\u0631\u0643\u064a\u0629 \u0627\u0644\u062a\u064a \u064a\u062a\u0645 \u062a\u0642\u0627\u0636\u064a\u0647\u0627 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629.
\n\u0648- \u062a\u062e\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u0633\u0644\u0639 \u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643\u0629 \u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629.
\n\u0632- \u0639\u0644\u0649 \u0627\u0644\u0631\u063a\u0645 \u0645\u0645\u0627 \u0648\u0631\u062f \u0641\u064a \u0627\u0644\u0641\u0642\u0631\u0629 (\u0647\u0640) \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0627\u062f\u0629 \u060c \u062a\u0639\u0641\u0649 \u0645\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u0631\u0627\u0641\u0639\u0627\u062a \u0627\u0644\u0634\u0648\u0643\u064a\u0629 \u0648\u0627\u0644\u0633\u064a\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0639\u062f\u0629 \u0644\u0646\u0642\u0644 \u0639\u0634\u0631\u0629 \u0623\u0634\u062e\u0627\u0635 \u0641\u0623\u0643\u062b\u0631 \u0628\u0645\u0646 \u0641\u064a\u0647\u0645 \u0627\u0644\u0633\u0627\u0626\u0642 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 \u0627\u0644\u0649 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0627\u0644\u0645\u0633\u062c\u0644\u0629 \u0644\u063a\u0627\u064a\u0627\u062a \u0646\u0642\u0644 \u0627\u0644\u0639\u0645\u0627\u0644 \u0645\u0646 \u0648\u0625\u0644\u0649 \u0645\u0646\u0634\u0622\u062a \u0639\u0645\u0644 \u0647\u0630\u0647 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0641\u064a \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0623\u0648 \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062d\u0631\u0629\u060c \u0648\u064a\u062a\u0645 \u062a\u0646\u0638\u064a\u0645 \u0627\u0633\u0633 \u0648\u0634\u0631\u0648\u0637 \u0647\u0630\u0627 \u0627\u0644\u0627\u0639\u0641\u0627\u0621 \u0628\u0645\u0648\u062c\u0628 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0635\u0627\u062f\u0631 \u0644\u0647\u0630\u0647 \u0627\u0644\u063a\u0627\u064a\u0629.
\n\u062d- \u062a\u062d\u062f\u062f \u0627\u0644\u0623\u062d\u0643\u0627\u0645 \u0648\u0627\u0644\u0627\u062c\u0631\u0627\u0621\u0627\u062a \u0648\u0643\u064a\u0641\u064a\u0629 \u062a\u062d\u0635\u064a\u0644 \u0648\u0631\u062f \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0623\u0648 \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062d\u0631\u0629 \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647\u0627 \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u0645\u0627\u062f\u0629 \u0628\u0645\u0642\u062a\u0636\u0649 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0635\u0627\u062f\u0631 \u0644\u0647\u0630\u0647 \u0627\u0644\u063a\u0627\u064a\u0629.
\n\u0637- \u064a\u062e\u0635\u0635 \u0645\u0627 \u0646\u0633\u0628\u062a\u0647 ( 25% ) \u0645\u0646 \u0627\u0644\u0627\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0645\u062a\u0623\u062a\u064a\u0629 \u0648\u0641\u0642\u0627\u064b \u0644\u0627\u062d\u0643\u0627\u0645 \u0647\u0630\u0647 \u0627\u0644\u0645\u0627\u062f\u0629 \u0644\u0644\u0647\u064a\u0626\u0629 \u0639\u0644\u0649 \u0627\u0646 \u064a\u062a\u0645 \u062a\u0648\u0631\u064a\u062f \u0627\u0644\u0628\u0627\u0642\u064a \u0644\u0644\u062e\u0632\u064a\u0646\u0629 \u0627\u0644\u0639\u0627\u0645\u0629.
\n\u064a- \u0644\u063a\u0627\u064a\u0627\u062a \u0623\u062d\u0643\u0627\u0645 \u0647\u0630\u0647 \u0627\u0644\u0645\u0627\u062f\u0629 \u062a\u0645\u0627\u0631\u0633 \u0627\u0644\u0647\u064a\u0626\u0629 \u0635\u0644\u0627\u062d\u064a\u0627\u062a \u062f\u0627\u0626\u0631\u0629 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0648\u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0643\u0645\u0627 \u064a\u0645\u0627\u0631\u0633 \u0627\u0644\u0631\u0626\u064a\u0633 \u0635\u0644\u0627\u062d\u064a\u0627\u062a \u0648\u0632\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0645\u062f\u064a\u0631 \u0639\u0627\u0645 \u062a\u0644\u0643 \u0627\u0644\u062f\u0627\u0626\u0631\u0629 \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647\u0627 \u0641\u064a \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a.<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 (24):
\n\u0623-\u0645\u0639 \u0645\u0631\u0627\u0639\u0640\u0627\u0629 \u0627\u062d\u0643\u0627\u0645 \u0627\u0644\u0645\u0627\u062f\u062a\u064a\u0646 (22)\u0648(23) \u0645\u0646 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u060c \u062a\u062a\u0645\u062a\u0639 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0645\u0633\u062c\u0644\u0629 \u0627\u0644\u062a\u064a \u062a\u0645\u0627\u0631\u0633 \u0646\u0634\u0627\u0637\u0627\u064b \u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0627 \u0641\u064a \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0628\u0627\u0639\u0641\u0627\u0621 \u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u0648\u0627\u062f \u0648\u0627\u0644\u0645\u0639\u062f\u0627\u062a \u0648\u0627\u0644\u0627\u0644\u0627\u062a \u0648\u0627\u0644\u062a\u062c\u0647\u064a\u0632\u0627\u062a \u0627\u0644\u062f\u0627\u062e\u0644\u0629 \u0641\u064a \u0628\u0646\u0627\u0621 \u0648\u0625\u0646\u0634\u0627\u0621 \u0648\u062a\u062c\u0647\u064a\u0632 \u0648\u062a\u0623\u062b\u064a\u062b \u062c\u0645\u064a\u0639 \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u062a\u064a \u064a\u062a\u0645 \u0625\u0642\u0627\u0645\u062a\u0647\u0627 \u0645\u0646 \u0642\u0628\u0644 \u0647\u0630\u0647 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0642\u0637\u0639 \u0627\u0644\u063a\u064a\u0627\u0631 \u0627\u0644\u0644\u0627\u0632\u0645\u0629 \u0644\u0635\u064a\u0627\u0646\u062a\u0647\u0627 \u0627\u0644\u0645\u0633\u062a\u0645\u0631\u0629 \u0645\u0646 \u062c\u0645\u064a\u0639 \u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u062c\u0645\u0631\u0643\u064a\u0629 \u0648\u0627\u0644\u0631\u0633\u0648\u0645 \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0627\u062e\u0631\u0649.
\n\u0628-\u062a\u062a\u0645\u062a\u0639 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0627\u0644\u0645\u0633\u062c\u0644\u0629 \u0627\u0644\u062a\u064a \u062a\u0645\u0627\u0631\u0633 \u0646\u0634\u0627\u0637\u0627\u064b \u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0627 \u0641\u064a \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0628\u0627\u0639\u0641\u0627\u0621 \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0627\u0644\u0645\u0633\u062a\u0648\u0631\u062f\u0629 \u0644\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0623\u0648 \u0627\u0644\u0645\u0635\u062f\u0631\u0629 \u0645\u0646\u0647\u0627 \u0644\u062e\u0627\u0631\u062c \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0648\u0645\u0648\u0627\u062f \u0627\u0644\u0628\u0646\u0627\u0621 \u0645\u0646 \u0631\u0633\u0648\u0645 \u0627\u0644\u0627\u0633\u062a\u064a\u0631\u0627\u062f \u0648\u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u062c\u0645\u0631\u0643\u064a\u0629 \u0648\u0633\u0627\u0626\u0631 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u062a\u0631\u062a\u0628\u0629 \u0639\u0644\u064a\u0647\u0627 \u0628\u0627\u0633\u062a\u062b\u0646\u0627\u0621 \u0628\u062f\u0644 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0648\u0627\u0644\u0623\u062c\u0648\u0631 \u0627\u0644\u062a\u064a \u062a\u062a\u0631\u062a\u0628 \u0639\u0644\u0649 \u0647\u0630\u0647 \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0648\u0627\u0644\u0645\u0648\u0627\u062f \u0648\u0641\u0642\u0627\u064b \u0644\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0627\u0644\u0645\u0639\u0645\u0648\u0644 \u0628\u0647\u0627.
\n\u062c- 1- \u0645\u0639 \u0645\u0631\u0627\u0639\u0627\u0629 \u0627\u062d\u0643\u0627\u0645 \u0627\u0644\u0641\u0642\u0631\u0629 (\u0647\u0640) \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 (23) \u0645\u0646 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u060c \u0644\u0627 \u062a\u062e\u0636\u0639 \u0627\u0644\u0633\u0644\u0639 \u0627\u0644\u0645\u0635\u0646\u0639\u0629 \u0641\u064a \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0648\u0627\u0644\u0645\u0633\u062a\u0648\u0641\u064a\u0629 \u0644\u0634\u0631\u0648\u0637 \u0627\u0644\u0645\u0646\u0634\u0623 \u0627\u0644\u0623\u0631\u062f\u0646\u064a \u0644\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u062c\u0645\u0631\u0643\u064a\u0629 \u0639\u0646\u062f \u0627\u0644\u062a\u062e\u0644\u064a\u0635 \u0639\u0644\u064a\u0647\u0627 \u0644\u063a\u0627\u064a\u0627\u062a \u0648\u0636\u0639\u0647\u0627 \u0641\u064a \u0627\u0644\u0625\u0633\u062a\u0647\u0644\u0627\u0643 \u0641\u064a \u0627\u0644\u0633\u0648\u0642 \u0627\u0644\u0645\u062d\u0644\u064a.
\n2- \u0639\u0644\u0649 \u0627\u0644\u0631\u063a\u0645 \u0645\u0645\u0627 \u0648\u0631\u062f \u0641\u064a \u0627\u0644\u0628\u0646\u062f (1) \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0641\u0642\u0631\u0629 \u064a\u062e\u0636\u0639 \u0627\u0644\u062a\u0628\u063a \u0648\u0645\u0635\u0646\u0648\u0639\u0627\u062a\u0647 \u0648\u0627\u0644\u0645\u0634\u0631\u0648\u0628\u0627\u062a \u0627\u0644\u0643\u062d\u0648\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u0633\u0643\u0631\u0627\u062a \u0648\u0627\u0644\u062c\u0639\u0629 \u0627\u0644\u062a\u064a \u064a\u0643\u0648\u0646 \u0645\u0646\u0634\u0624\u0647\u0627 \u0641\u064a \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0648\u064a\u062a\u0645 \u0628\u064a\u0639\u0647\u0627 \u0627\u0644\u0649 \u0628\u0627\u0642\u064a \u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0644\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u062c\u0645\u0631\u0643\u064a\u0629 \u0641\u064a \u062d\u062f\u0648\u062f \u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0648\u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0627\u062c\u0646\u0628\u064a\u0629 \u0648\u0641\u0642\u0627\u064b \u0644\u0627\u062d\u0643\u0627\u0645 \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0627\u0644\u0646\u0627\u0641\u0630\u0629 \u060c \u0639\u0644\u0649 \u0627\u0646 \u062a\u062d\u062f\u062f \u0627\u062d\u0643\u0627\u0645 \u0627\u062d\u062a\u0633\u0627\u0628 \u0642\u064a\u0645\u0629 \u0647\u0630\u0647 \u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0648\u0643\u064a\u0641\u064a\u0629 \u062a\u0639\u0644\u064a\u0642 \u0631\u0633\u0648\u0645\u0647\u0627 \u0648\u0633\u062f\u0627\u062f\u0647\u0627 \u0641\u064a \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0635\u0627\u062f\u0631 \u0644\u0647\u0630\u0647 \u0627\u0644\u063a\u0627\u064a\u0629.
\n3- \u062a\u0641\u0631\u0636 \u0639\u0644\u0649 \u0627\u0644\u0633\u0644\u0639 \u063a\u064a\u0631 \u0627\u0644\u0645\u0633\u062a\u0648\u0641\u064a\u0629 \u0644\u0634\u0631\u0648\u0637 \u0627\u0644\u0645\u0646\u0634\u0623 \u0627\u0644\u0627\u0631\u062f\u0646\u064a \u0648\u0627\u0644\u0645\u0635\u0646\u0639\u0629 \u0641\u064a \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0639\u0646\u062f \u0648\u0636\u0639\u0647\u0627 \u0641\u064a \u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0627\u0644\u0645\u062d\u0644\u064a \u0627\u0648 \u0627\u0644\u062a\u062e\u0644\u064a\u0635 \u0639\u0644\u064a\u0647\u0627 \u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u062c\u0645\u0631\u0643\u064a\u0629 \u0648\u0627\u0644\u0631\u0633\u0648\u0645 \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0627\u062e\u0631\u0649 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0641\u064a \u062d\u062f\u0648\u062f \u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0648 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0627\u062c\u0646\u0628\u064a\u0629 \u0648\u0641\u0642\u0627\u064b \u0644\u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0627\u0644\u0646\u0627\u0641\u0630\u0629 \u060c \u0648\u062a\u0645\u0646\u062d \u0647\u0630\u0647 \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0645\u0646\u0634\u0623 \u0645\u0646\u0637\u0642\u0629 \u062a\u0646\u0645\u0648\u064a\u0629 \u060c \u0639\u0644\u0649 \u0627\u0646 \u062a\u062d\u062f\u062f \u0627\u062d\u0643\u0627\u0645 \u0627\u062d\u062a\u0633\u0627\u0628 \u0642\u064a\u0645\u0629 \u0647\u0630\u0647 \u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0648\u0643\u064a\u0641\u064a\u0629 \u062a\u0639\u0644\u064a\u0642 \u0631\u0633\u0648\u0645\u0647\u0627 \u0648\u0633\u062f\u0627\u062f\u0647\u0627 \u0641\u064a \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0635\u0627\u062f\u0631 \u0644\u0647\u0630\u0647 \u0627\u0644\u063a\u0627\u064a\u0629.
\n4- \u062a\u0641\u0631\u0636 \u0639\u0644\u0649 \u0627\u0644\u0633\u0644\u0639 \u0627\u0644\u0645\u0635\u0646\u0639\u0629 \u0641\u064a \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062d\u0631\u0629 \u0639\u0646\u062f \u0627\u0644\u062a\u062e\u0644\u064a\u0635 \u0639\u0644\u064a\u0647\u0627 \u0644\u063a\u0627\u064a\u0640\u0640\u0627\u062a \u0648\u0636\u0639\u0647\u0627 \u0641\u064a \u0627\u0644\u0625\u0633\u062a\u0647\u0644\u0627\u0643 \u0641\u064a \u0627\u0644\u0633\u0648\u0642 \u0627\u0644\u0645\u062d\u0644\u064a \u060c \u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u062c\u0645\u0631\u0643\u064a\u0629 \u0648\u0627\u0644\u0631\u0633\u0648\u0645 \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0623\u062e\u0631\u0649 \u0641\u064a \u062d\u062f\u0648\u062f \u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0648\u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0627\u062c\u0646\u0628\u064a\u0629 \u0648\u0641\u0642\u0627 \u0644\u0627\u062d\u0643\u0627\u0645 \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0627\u0644\u0646\u0627\u0641\u0630\u0629 \u0648\u062a\u0645\u0646\u062d \u0647\u0630\u0647 \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0645\u0646\u0634\u0623 \u0645\u0646\u0637\u0642\u0629 \u062d\u0631\u0629 \u060c \u0639\u0644\u0649 \u0627\u0646 \u062a\u062d\u062f\u062f \u0627\u062d\u0643\u0627\u0645 \u0627\u062d\u062a\u0633\u0627\u0628 \u0642\u064a\u0645\u0629 \u0647\u0630\u0647 \u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0648\u0643\u064a\u0641\u064a\u0629 \u062a\u0639\u0644\u064a\u0642 \u0631\u0633\u0648\u0645\u0647\u0627 \u0648\u0633\u062f\u0627\u062f\u0647\u0627 \u0641\u064a
\n\u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0635\u0627\u062f\u0631 \u0644\u0647\u0630\u0647 \u0627\u0644\u063a\u0627\u064a\u0629 .
\n\u062f- \u062a\u0633\u062a\u0648\u0641\u0649 \u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u062c\u0645\u0631\u0643\u064a\u0629 \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0628\u062f\u0644\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u0633\u0644\u0639 \u0627\u0644\u062a\u064a \u062a\u0639\u0628\u0631 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0625\u0644\u0649 \u0628\u0627\u0642\u064a
\n\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0648\u0641\u0642\u0627\u064b \u0644\u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0627\u0644\u0645\u0639\u0645\u0648\u0644 \u0628\u0647\u0627.
\n\u0647\u0640- \u062a\u0639\u0627\u0645\u0644 \u0627\u0644\u0633\u0644\u0639 \u0627\u0644\u0645\u0648\u0631\u062f\u0629 \u0627\u0644\u0649 \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062d\u0631\u0629 \u0645\u0646 \u062e\u0627\u0631\u062c \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0639\u0644\u0649 \u0627\u0646\u0647\u0627 \u0645\u0639\u0644\u0642\u0629 \u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u062c\u0645\u0631\u0643\u064a\u0629 \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0639\u0644\u064a\u0647\u0627 \u060c \u0648\u0639\u0644\u0649 \u0627\u0644\u0645\u0637\u0648\u0631
\n\u0627\u0644\u0631\u0626\u064a\u0633\u064a \u062a\u0646\u0638\u064a\u0645 \u0633\u062c\u0644\u0627\u062a \u0627\u064a\u062f\u0627\u0639 \u0648\u0627\u062e\u0631\u0627\u062c \u0647\u0630\u0647 \u0627\u0644\u0633\u0644\u0639 \u0648\u0641\u0642 \u062a\u0639\u0644\u064a\u0645\u0627\u062a \u064a\u0635\u062f\u0631\u0647\u0627 \u0627\u0644\u0645\u062c\u0644\u0633 \u0644\u0647\u0630\u0647 \u0627\u0644\u063a\u0627\u064a\u0629 .
\n\u0648- \u0644\u0644\u0645\u0624\u0633\u0633\u0629 \u0627\u0644\u0645\u0633\u062c\u0644\u0629 \u0627\u062f\u062e\u0627\u0644 \u0627\u0644\u0627\u0644\u064a\u0627\u062a \u0648\u0627\u0644\u0645\u0639\u062f\u0627\u062a \u0627\u0644\u0627\u0646\u0634\u0627\u0626\u064a\u0629 \u062a\u062d\u062a \u0648\u0636\u0639 \u0627\u0644\u0627\u062f\u062e\u0627\u0644 \u0627\u0644\u0645\u0624\u0642\u062a \u0648\u0641\u0642 \u0646\u0638\u0627\u0645 \u064a\u0635\u062f\u0631 \u0644\u0647\u0630\u0647 \u0627\u0644\u063a\u0627\u064a\u0629.<\/p>\n

\n\u0627\u0644\u0645\u0627\u062f\u0629 (25):
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\n\u0628- \u064a\u0633\u0645\u062d \u0644\u0644\u0645\u0624\u0633\u0633\u0629 \u0627\u0644\u0645\u0633\u062c\u0644\u0629 \u0641\u064a \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0628\u0627\u062f\u062e\u0627\u0644 \u0627\u0644\u0639\u0645\u0644\u0627\u062a \u0627\u0644\u0627\u062c\u0646\u0628\u064a\u0629 \u0627\u0644\u0649 \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0648 \u062a\u062d\u0648\u064a\u0644\u0647\u0627 \u0645\u0646 \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0648\u0641\u0642\u0627 \u0644\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0627\u0644\u0646\u0627\u0641\u0630\u0629.<\/p>\n

\n

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