{"id":10261,"date":"2016-11-29T21:16:03","date_gmt":"2016-11-29T18:16:03","guid":{"rendered":"http:\/\/www.mohamah.net\/law\/?p=10261"},"modified":"2017-12-03T05:09:41","modified_gmt":"2017-12-03T02:09:41","slug":"%d8%a7%d8%ae%d8%b1-%d8%a7%d9%84%d8%aa%d8%b9%d8%af%d9%8a%d9%84%d8%a7%d8%aa-%d9%84%d9%85%d9%88%d8%a7%d8%af-%d9%88%d9%86%d8%b5%d9%88%d8%b5-%d9%82%d8%a7%d9%86%d9%88%d9%86-%d8%a7%d9%84%d8%aa%d9%82%d8%a7","status":"publish","type":"post","link":"https:\/\/www.mohamah.net\/law\/%d8%a7%d8%ae%d8%b1-%d8%a7%d9%84%d8%aa%d8%b9%d8%af%d9%8a%d9%84%d8%a7%d8%aa-%d9%84%d9%85%d9%88%d8%a7%d8%af-%d9%88%d9%86%d8%b5%d9%88%d8%b5-%d9%82%d8%a7%d9%86%d9%88%d9%86-%d8%a7%d9%84%d8%aa%d9%82%d8%a7\/","title":{"rendered":"\u0627\u062e\u0631 \u0627\u0644\u062a\u0639\u062f\u064a\u0644\u0627\u062a \u0644\u0645\u0648\u0627\u062f \u0648\u0646\u0635\u0648\u0635 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u062a\u0642\u0627\u0639\u062f \u0627\u0644\u0641\u0644\u0633\u0637\u064a\u0646\u064a"},"content":{"rendered":"<p 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\u063a\u064a\u0631 \u062d\u0643\u0648\u0645\u064a\u0629 \u0623\u062e\u0631\u0649.<br \/>\n\u0627\u0644\u0641\u0635\u0644 \u0627\u0644\u062b\u0627\u0644\u062b<br \/>\n\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a<br \/>\n\u0645\u0627\u062f\u0629 (11)<br \/>\n\u064a\u062a\u0643\u0648\u0646 \u0646\u0638\u0627\u0645 \u0627\u0644\u062a\u0642\u0627\u0639\u062f \u0645\u0646 :<br \/>\n1. \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0646\u0627\u0641\u0639 \u0627\u0644\u0645\u062d\u062f\u062f\u0629.<br \/>\n2. \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u062f\u062f\u0629.<br \/>\n\u0645\u0627\u062f\u0629 (12)<br \/>\n\u062a\u0642\u0648\u0645 \u0627\u0644\u0647\u064a\u0626\u0629 \u0628\u062a\u0623\u0633\u064a\u0633 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u062a\u0627\u0644\u064a\u0629:<br \/>\n1. \u062d\u0633\u0627\u0628 \u062e\u0627\u0635 \u064a\u0636\u0645 \u062d\u0642\u0648\u0642 \u0648\u0645\u0633\u0627\u0647\u0645\u0627\u062a \u0627\u0644\u0645\u0634\u062a\u0631\u0643\u064a\u0646 \u0641\u064a \u0646\u0638\u0627\u0645 \u0627\u0644\u062a\u0642\u0627\u0639\u062f \u0627\u0644\u0633\u0627\u0628\u0642 \u0648\u0627\u0644\u0645\u0646\u0628\u062b\u0642 \u0639\u0646 \u0642\u0627\u0646\u0648\u0646 \u0631\u0642\u0645 &#8220;8&#8221; \u0644\u0633\u0646\u0629 1964 (\u0646\u0638\u0627\u0645 \u0627\u0644\u0640 10%).<br \/>\n2. \u062d\u0633\u0627\u0628 \u062e\u0627\u0635 \u064a\u0636\u0645 \u062d\u0642\u0648\u0642 \u0648\u0645\u0633\u0627\u0647\u0645\u0627\u062a \u0636\u0628\u0627\u0637 \u0648\u0636\u0628\u0627\u0637 \u0635\u0641 \u0648\u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0641\u064a \u0642\u0648\u0649 \u0627\u0644\u0623\u0645\u0646 \u0627\u0644\u0641\u0644\u0633\u0637\u064a\u0646\u064a \u0648\u0641\u0642\u0627\u064b \u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u062a\u0623\u0645\u064a\u0646 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\u0628\u0633\u062c\u0644\u0627\u062a \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0627\u0644\u062a\u064a \u062a\u062d\u062a\u0648\u064a \u0639\u0644\u0649 \u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0636\u0631\u0648\u0631\u064a\u0629 \u0644\u0644\u0627\u062d\u062a\u0641\u0627\u0638 \u0628\u0633\u062c\u0644\u0627\u062a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0641\u0631\u062f\u064a\u0629 \u0644\u0644\u0623\u0639\u0636\u0627\u0621 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0646\u0638\u0627\u0645\u064a \u0627\u0644\u0645\u0646\u0627\u0641\u0639 \u0627\u0644\u0645\u062d\u062f\u062f\u0629 \u0648\u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u062f\u062f\u0629.<br \/>\n4. \u0641\u064a\u0645\u0627 \u0639\u062f\u0627 \u0645\u0648\u0638\u0641\u064a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u062a\u0642\u0648\u0645 \u0627\u0644\u062c\u0647\u0627\u062a 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\u062a\u0633\u062c\u064a\u0644 \u062f\u0641\u0639\u0627\u062a \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0627\u062a \u0627\u0644\u0645\u0634\u0627\u0631 \u0625\u0644\u064a\u0647\u0627 \u0641\u064a \u0627\u0644\u0645\u0627\u062f\u0629 \u0631\u0642\u0645 (19)\u060c \u0641\u0639\u0644\u064a\u0627\u064b \u0644\u0635\u0627\u0644\u062d \u0627\u0644\u0647\u064a\u0626\u0629 \u0641\u064a \u0645\u0648\u0639\u062f \u0623\u0642\u0635\u0627\u0647 \u0627\u0644\u062e\u0627\u0645\u0633 \u0639\u0634\u0631 \u0645\u0646 \u0643\u0644 \u0634\u0647\u0631.<br \/>\n2. \u0625\u0630\u0627 \u062a\u0639\u0630\u0631 \u0639\u0644\u0649 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0648\u062c\u0647\u0627\u062a \u0627\u0644\u062a\u0634\u063a\u064a\u0644 \u0627\u0644\u0623\u062e\u0631\u0649 \u062a\u062d\u0648\u064a\u0644 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0627\u062a \u0623\u0648 \u0644\u0645 \u064a\u062a\u0645 \u062f\u0641\u0639\u0647\u0627 \u0641\u064a \u0627\u0644\u0648\u0642\u062a 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\u0627\u0644\u0639\u062c\u0632 \u0627\u0644\u0635\u062d\u064a \u0628\u0645\u0639\u062f\u0644 (2%) \u0639\u0646 \u0643\u0644 \u0633\u0646\u0629 \u062e\u062f\u0645\u0629 \u0645\u0646 \u0645\u062a\u0648\u0633\u0637 \u0627\u0644\u0631\u0627\u062a\u0628 \u0644\u0622\u062e\u0631 \u062b\u0644\u0627\u062b \u0633\u0646\u0648\u0627\u062a \u0645\u0639 \u0645\u0631\u0627\u0639\u0627\u0629 \u0623\u0646 \u0633\u0646\u0648\u0627\u062a \u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u0645\u062d\u0633\u0648\u0628\u0629 \u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u062a\u0642\u0627\u0639\u062f \u0647\u064a \u0639\u062f\u062f \u0633\u0646\u0648\u0627\u062a \u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u0641\u0639\u0644\u064a\u0629 \u062d\u062a\u0649 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0625\u0635\u0627\u0628\u0629 \u0623\u0648 \u0627\u0644\u0639\u062c\u0632 \u064a\u0636\u0627\u0641 \u0625\u0644\u064a\u0647\u0627 \u0646\u0635\u0641 \u0627\u0644\u0633\u0646\u0648\u0627\u062a \u0627\u0644\u0645\u062a\u0628\u0642\u064a\u0629 \u062d\u062a\u0649 \u0628\u0644\u0648\u063a \u0633\u0646 \u0627\u0644\u062a\u0642\u0627\u0639\u062f \u0627\u0644\u0625\u0644\u0632\u0627\u0645\u064a\u060c \u0628\u062d\u064a\u062b \u0644\u0627 \u062a\u0632\u064a\u062f \u0633\u0646\u0648\u0627\u062a \u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u0645\u062d\u0633\u0648\u0628\u0629 \u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u062a\u0642\u0627\u0639\u062f \u0639\u0646 35 \u0633\u0646\u0629.<br \/>\n2. \u0641\u064a \u062d\u0627\u0644\u0629 \u0639\u062f\u0645 \u0648\u062c\u0648\u062f \u062b\u0644\u0627\u062b \u0633\u0646\u0648\u0627\u062a \u062e\u062f\u0645\u0629 \u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u062d\u062a\u0633\u0627\u0628 \u0645\u062a\u0648\u0633\u0637 \u0627\u0644\u0631\u0627\u062a\u0628 \u062a\u062d\u0633\u0628 \u0627\u0644\u0645\u0646\u0627\u0641\u0639 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0645\u062a\u0648\u0633\u0637 \u0627\u0644\u0631\u0627\u062a\u0628 \u0644\u0633\u0646\u0648\u0627\u062a \u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u0641\u0639\u0644\u064a\u0629.<br \/>\n3. \u0641\u064a \u062d\u0627\u0644\u0629 \u0627\u0644\u0648\u0641\u0627\u0629 \u064a\u062d\u0635\u0644 \u0627\u0644\u0648\u0631\u062b\u0629 \u0639\u0644\u0649 \u0646\u0641\u0633 \u0645\u0628\u0644\u063a \u0627\u0644\u062a\u0642\u0627\u0639\u062f \u0627\u0644\u0630\u064a \u0643\u0627\u0646 \u064a\u062d\u0635\u0644 \u0639\u0644\u064a\u0647 \u0627\u0644\u0645\u062a\u0648\u0641\u0649 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0645\u062a\u0642\u0627\u0639\u062f\u0627\u064b \u0642\u0628\u0644 \u0627\u0644\u0648\u0641\u0627\u0629\u060c \u0648\u0641\u064a \u062d\u0627\u0644\u0629 \u0648\u0641\u0627\u0629 \u0627\u0644\u0645\u0634\u062a\u0631\u0643 \u062e\u0644\u0627\u0644 \u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u0641\u0639\u0644\u064a\u0629\u060c \u064a\u062d\u062a\u0633\u0628 \u0627\u0644\u0631\u0627\u062a\u0628 \u0627\u0644\u062a\u0642\u0627\u0639\u062f\u064a \u0648\u0641\u0642\u0627 \u0644\u0644\u0623\u0633\u0633 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629 \u0644\u0627\u062d\u062a\u0633\u0627\u0628 \u0631\u0627\u062a\u0628 \u0627\u0644\u0639\u062c\u0632 \u0627\u0644\u0635\u062d\u064a \u0627\u0644\u0648\u0627\u0631\u062f\u0629 \u0641\u064a \u0627\u0644\u0641\u0642\u0631\u0629 (1) \u0628\u0646\u062f (\u0628) \u0647\u0630\u0647 \u0627\u0644\u0645\u0627\u062f\u0629 \u0648\u064a\u0648\u0632\u0639 \u0627\u0644\u0631\u0627\u062a\u0628 \u0627\u0644\u062a\u0642\u0627\u0639\u062f\u064a \u0648\u0645\u0628\u0644\u063a \u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u0639\u0644\u0649 \u0627\u0644\u0648\u0631\u062b\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u064a\u0646 \u0648\u0641\u0642\u0627\u064b \u0644\u0644\u062c\u062f\u0648\u0644 \u0631\u0642\u0645 (2) \u0627\u0644\u0648\u0627\u0631\u062f \u0641\u064a \u0627\u0644\u0645\u0627\u062f\u0629 \u0631\u0642\u0645(34).<br \/>\n4. \u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0627\u0644\u0645\u0646\u0627\u0641\u0639 \u0627\u0644\u0648\u0627\u0631\u062f\u0629 \u0641\u064a \u0627\u0644\u0641\u0642\u0631\u0629(1) \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0627\u062f\u0629 \u0644\u0644\u0645\u0634\u062a\u0631\u0643 \u0641\u064a \u062d\u0627\u0644\u0629 \u0627\u0644\u0648\u0641\u0627\u0629 \u0623\u0648 \u0639\u062f\u0645 \u0627\u0644\u0644\u064a\u0627\u0642\u0629 \u0627\u0644\u0635\u062d\u064a\u0629 \u0628\u0633\u0628\u0628 \u0639\u062c\u0632 \u0637\u0628\u064a \u062f\u0627\u0626\u0645 \u0646\u062a\u064a\u062c\u0629 \u0644\u0625\u0635\u0627\u0628\u0629 \u0639\u0645\u0644 \u0623\u0648 \u062d\u0627\u062f\u062b \u0648\u0642\u0639 \u0623\u062b\u0646\u0627\u0621 \u062a\u0623\u062f\u064a\u0629 \u0627\u0644\u0639\u0645\u0644 \u0623\u0648 \u0628\u0633\u0628\u0628\u0647, \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0645\u0628\u0644\u063a \u0645\u0646 \u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u062a\u0624\u062f\u064a\u0647 \u0644\u0647 \u0627\u0644\u0647\u064a\u0626\u0629 \u0645\u0639\u0627\u062f\u0644\u0627\u064b \u0644\u0646\u0633\u0628\u0629 \u0645\u0646 \u0627\u0644\u0631\u0627\u062a\u0628 \u0627\u0644\u0633\u0646\u0648\u0649 \u062a\u0628\u0639\u0627\u064b \u0644\u0644\u0633\u0646 \u0648\u0630\u0644\u0643 \u0648\u0641\u0642\u0627\u064b \u0644\u0644\u062c\u062f\u0648\u0644 \u0631\u0642\u0645 (1) \u0627\u0644\u0622\u062a\u064a:<br \/>\n\u062c\u062f\u0648\u0644 \u0631\u0642\u0645 (1)<br \/>\n\u0628\u064a\u0627\u0646 \u0646\u0633\u0628\u0629 \u0645\u0628\u0627\u0644\u063a \u0627\u0644\u062a\u0623\u0645\u064a\u0646<br \/>\n\u0627\u0644\u0633\u0646<br \/>\n\u062d\u062a\u0649 \u0633\u0646 \u0646\u0633\u0628\u0629 \u0645\u0628\u0644\u063a \u0627\u0644\u062a\u0623\u0645\u064a\u0646% \u0627\u0644\u0633\u0646<br \/>\n\u062d\u062a\u0649 \u0627\u0644\u0633\u0646 \u0646\u0633\u0628\u0629 \u0645\u0628\u0644\u063a %<br \/>\n25 267 43 147<br \/>\n26 260 44 140<br \/>\n27 253 45 133<br \/>\n28 247 46 127<br \/>\n29 240 47 120<br \/>\n30 233 48 113<br \/>\n31 227 49 107<br \/>\n32 220 50 100<br \/>\n33 213 51 93<br \/>\n34 207 52 87<br \/>\n35 200 53 80<br \/>\n36 193 54 73<br \/>\n37 187 55 67<br \/>\n38 180 56 60<br \/>\n39 173 57 53<br \/>\n40 167 58 47<br \/>\n41 160 59 40<br \/>\n42 153 60 33<br \/>\n\u0645\u0644\u0627\u062d\u0638\u0629: \u0641\u064a \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0633\u0646 \u062a\u0639\u062a\u0628\u0631 \u0643\u0633\u0648\u0631 \u0627\u0644\u0633\u0646\u0629 \u0633\u0646\u0629 \u0643\u0627\u0645\u0644\u0629<br \/>\n5- \u064a\u062a\u0648\u0642\u0641 \u0635\u0631\u0641 \u062d\u0635\u0629 \u0627\u0644\u0648\u0631\u062b\u0629 \u0645\u0646 \u0627\u0644\u0631\u0627\u062a\u0628 \u0627\u0644\u062a\u0642\u0627\u0639\u062f\u064a \u0643\u0627\u0644\u0622\u062a\u064a:<br \/>\n\u0623\u200c- \u0627\u0644\u0623\u0631\u0645\u0644\u0629 \u0623\u0648 \u0627\u0644\u0623\u0631\u0627\u0645\u0644 \u0623\u0648 \u0644\u0644\u0628\u0646\u062a \u0625\u0630\u0627 \u062a\u0632\u0648\u062c\u0646.<br \/>\n\u0628- \u0625\u0630\u0627 \u0628\u0644\u063a \u0627\u0644\u0627\u0628\u0646 \u0623\u0648 \u0627\u0644\u0628\u0646\u062a \u0623\u0648 \u0627\u0644\u0623\u062e\u0648\u0629 \u0627\u0644\u0645\u0639\u0627\u0644\u064a\u0646 \u0633\u0646 ( \u0633\u0646\u062921) \u062f\u0648\u0646 \u062f\u062e\u0648\u0644 \u0627\u0644\u062c\u0627\u0645\u0639\u0627\u062a\u060c \u0623\u0648 \u0633\u0646( 26 \u0633\u0646\u0629 ) \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0645\u0644\u062d\u0642\u0629 \u0628\u0625\u062d\u062f\u0649 \u0627\u0644\u062c\u0627\u0645\u0639\u0627\u062a \u0623\u0648 \u0627\u0644\u0645\u0639\u0627\u0647\u062f \u0627\u0644\u0639\u0644\u064a\u0627.<br \/>\n6- \u062a\u0639\u062f\u0644 \u0627\u0644\u0645\u0646\u0627\u0641\u0639 \u0628\u0642\u0631\u0627\u0631 \u0645\u0646 \u0645\u062c\u0644\u0633 \u0627\u0644\u0648\u0632\u0631\u0627\u0621 \u0645\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u0642\u0644 \u0643\u0644 \u062b\u0644\u0627\u062b \u0633\u0646\u0648\u0627\u062a \u0645\u0639\u062a\u0645\u062f\u0629 \u0639\u0644\u0649 \u0627\u0644\u0632\u064a\u0627\u062f\u0629 \u0641\u0649 \u0645\u062a\u0648\u0633\u0637 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0642\u064a\u0627\u0633\u064a \u0644\u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643 \u0641\u064a \u0627\u0644\u0633\u0644\u0637\u0629 \u0627\u0644\u0648\u0637\u0646\u064a\u0629 \u062e\u0644\u0627\u0644 \u0647\u0630\u0647 \u0627\u0644\u0645\u062f\u0629.<br \/>\n\u0645\u0627\u062f\u0629(26)<br \/>\n\u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u062f\u062f\u0629:<br \/>\n1- \u064a\u0633\u062a\u062d\u0642 \u0627\u0644\u0645\u0634\u062a\u0631\u0643 \u0639\u0646\u062f \u0628\u0644\u0648\u063a\u0647 \u0633\u0646 \u0627\u0644\u062a\u0642\u0627\u0639\u062f \u0627\u0644\u0625\u0644\u0632\u0627\u0645\u064a \u0643\u0627\u0645\u0644 \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0645\u062c\u0645\u0639\u0629 \u0628\u0627\u0633\u0645\u0647 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\/>\n\u0645\u0627\u062f\u0629 (108)<br \/>\n\u062a\u0634\u0645\u0644 \u0648\u0627\u062c\u0628\u0627\u062a \u0645\u062f\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0648\u0641\u0642\u0627 \u0644\u0644\u0642\u0627\u0646\u0648\u0646 \u0648\/\u0623\u0648 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0648\/\u0623\u0648 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0648\/\u0623\u0648 \u0627\u0644\u062a\u0639\u0644\u064a\u0645\u0627\u062a \u0648\/\u0623\u0648 \u0627\u0644\u0627\u062a\u0641\u0627\u0642 \u0639\u0644\u0649 \u0645\u0627 \u064a\u0644\u064a:<br \/>\n1. \u062a\u0642\u062f\u064a\u0645 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u062e\u064a\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0641\u0638 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u0634\u0643\u0644 \u064a\u062a\u0646\u0627\u0633\u0628 \u0648 \u0623\u0648\u0644\u0648\u064a\u0627\u062a \u0648\u0633\u064a\u0627\u0633\u0629 \u0644\u062c\u0646\u0629 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\u0648\u0641\u0627\u0629 \u0627\u0644\u0645\u0634\u062a\u0631\u0643 \u0628\u0639\u062f \u0627\u0644\u062a\u0642\u0627\u0639\u062f \u062a\u0633\u062a\u0645\u0631 \u0647\u064a\u0626\u0629 \u0627\u0644\u062a\u0642\u0627\u0639\u062f \u0628\u0635\u0631\u0641 \u0631\u0627\u062a\u0628\u0647 \u0627\u0644\u062a\u0642\u0627\u0639\u062f\u064a \u062b\u0644\u0627\u062b\u0629 \u0623\u0634\u0647\u0631 \u0627\u0639\u062a\u0628\u0627\u0631\u0627 \u0645\u0646 \u0627\u0644\u0634\u0647\u0631 \u0627\u0644\u0630\u064a \u062a\u0648\u0641\u064a \u0641\u064a\u0647.<\/p>\n<p style=\"text-align: justify;\">\u200c\u0628. \u0648\u0641\u064a \u0643\u0644\u0627 \u0627\u0644\u062d\u0627\u0644\u062a\u064a\u0646 \u064a\u062a\u0645 \u0627\u0639\u062a\u0645\u0627\u062f \u0631\u0627\u062a\u0628 \u0634\u0647\u0631 \u0628\u062d\u062f \u0623\u062f\u0646\u0649 (5000) \u062e\u0645\u0633\u0629 \u0622\u0644\u0627\u0641 \u0634\u064a\u0643\u0644 \u062d\u0633\u0628 \u0627\u0644\u062d\u0627\u0644\u0627\u062a \u0627\u0644\u0633\u0627\u0644\u0641\u0629 \u0627\u0644\u0630\u0643\u0631 \u0644\u0644\u0623\u0631\u0645\u0644\u0629 \u0623\u0648 \u0627\u0644\u0623\u0631\u0627\u0645\u0644 \u0625\u0646 \u062a\u0639\u062f\u062f\u0646 \u0623\u0648 \u0648\u0644\u064a \u0627\u0644\u0642\u0635\u0631 \u0623\u0648 \u0645\u0646 \u064a\u062b\u0628\u062a \u0623\u0646\u0647 \u0642\u0627\u0645 \u0628\u062a\u0648\u0644\u064a \u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u062c\u0646\u0627\u0632\u0629 \u0648\u064a\u0644\u063a\u0649 \u0643\u0644 \u0645\u0627 \u064a\u062e\u0627\u0644\u0641 \u0630\u0644\u0643 \u0641\u064a \u0623\u064a \u0642\u0627\u0646\u0648\u0646 \u0623\u0648 \u0646\u0638\u0627\u0645 \u062a\u0642\u0627\u0639\u062f\u064a \u0622\u062e\u0631.<\/p>\n<p style=\"text-align: justify;\">\u200c\u062c. \u062a\u0646\u0637\u0628\u0642 \u0623\u062d\u0643\u0627\u0645 \u0647\u0630\u0647 \u0627\u0644\u0645\u0627\u062f\u0629 \u0639\u0644\u0649 \u062c\u0645\u064a\u0639 \u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u062a\u0642\u0627\u0639\u062f \u0627\u0644\u0623\u062e\u0631\u0649.<br \/>\n\u0645\u0627\u062f\u0629 (7)<br \/>\n1. \u062a\u0644\u063a\u0649 \u0627\u0644\u0641\u0642\u0631\u0629 (2) \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 (27) \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0623\u0635\u0644\u064a \u0648\u062a\u0633\u062a\u0628\u062f\u0644 \u0628\u0627\u0644\u0646\u0640\u0635 \u0627\u0644\u062a\u0627\u0644\u064a &#8220;\u0627\u0644\u0645\u0634\u062a\u0631\u0643\u0648\u0646 \u0627\u0644\u0630\u064a\u0646 \u0623\u0643\u0645\u0644\u0648\u0627 \u0639\u0634\u0631\u064a\u0646 \u0633\u0646\u0629 \u062e\u062f\u0645\u0629 \u0645\u0642\u0628\u0648\u0644\u0629 \u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u062a\u0642\u0627\u0639\u062f \u0645\u0646 \u0627\u0644\u0630\u0643\u0648\u0631 \u0648\u062e\u0645\u0633\u0629 \u0639\u0634\u0631 \u0633\u0646\u0629 \u0644\u0644\u0625\u0646\u0627\u062b \u0648\u0628\u0644\u0648\u063a \u0633\u0646 (55) \u0633\u0646\u0629 \u064a\u062d\u0635\u0644\u0648\u0646 \u0639\u0644\u0649 \u062a\u0642\u0627\u0639\u062f \u0634\u064a\u062e\u0648\u062e\u0629 &#8220;.<\/p>\n<p style=\"text-align: justify;\">2. \u062a\u0644\u063a\u0649 \u0627\u0644\u0641\u0642\u0631\u0629 (3) \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 (27) \u0645\u0640\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0623\u0635\u0644\u064a \u0648\u062a\u0633\u062a\u0628\u062f\u0644 \u0628\u0627\u0644\u0646\u0640\u0635 \u0627\u0644\u062a\u0627\u0644\u064a &#8221; \u0627\u0644\u062d\u062f \u0627\u0644\u0623\u062f\u0646\u0649 \u0645\u0646 \u0633\u0646\u0648\u0627\u062a \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0644\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u062a\u0642\u0627\u0639\u062f \u0634\u064a\u062e\u0648\u062e\u0629 \u0647\u0648 (25) \u0633\u0646\u0629 \u062e\u062f\u0645\u0629 \u0644\u0644\u0630\u0643\u0648\u0631 \u0648(20) \u0633\u0646\u0629 \u062e\u062f\u0645\u0629 \u0644\u0644\u0625\u0646\u0627\u062b \u0645\u0642\u0628\u0648\u0644\u0629 \u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u062a\u0642\u0627\u0639\u062f \u0648\u0628\u0644\u0648\u063a \u0633\u0646 (50) \u0633\u0646\u0629.<br \/>\n\u0645\u0627\u062f\u0629 (8)<\/p>\n<p style=\"text-align: justify;\">\u062a\u0644\u063a\u0649 \u0627\u0644\u0641\u0642\u0631\u0629 (\u0628) \u0645\u0646 \u0627\u0644\u0628\u0646\u062f (1) \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 (28) \u0645\u0640\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0623\u0635\u0644\u064a \u0648\u062a\u0633\u062a\u0628\u062f\u0644 \u0628\u0627\u0644\u0646\u0640\u0635 \u0627\u0644\u062a\u0627\u0644\u064a:<\/p>\n<p style=\"text-align: justify;\">&#8221; \u0625\u0630\u0627 \u0644\u0645 \u062a\u0643\u0646 \u0625\u0645\u0643\u0627\u0646\u064a\u0629 \u0627\u0644\u062a\u062d\u0648\u064a\u0644 \u0645\u062a\u0648\u0641\u0631\u0629 \u0644\u062f\u0649 \u0627\u0644\u0645\u0648\u0638\u0641 \u0648\u0643\u0627\u0646\u062a \u0644\u062f\u064a\u0647 \u062e\u062f\u0645\u0629 \u0627\u0642\u0644 \u0645\u0646 \u062b\u0644\u0627\u062b \u0633\u0646\u0648\u0627\u062a \u062a\u062f\u0641\u0639 \u0644\u0647 \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u062a\u064a \u0627\u0634\u062a\u0631\u0643 \u0628\u0647\u0627 \u0628\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0646\u0627\u0641\u0639 \u0627\u0644\u0645\u062d\u062f\u062f\u0629 \u0648\u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u062f\u062f\u0629. \u0648\u0625\u0630\u0627 \u0643\u0627\u0646 \u0644\u0647 \u062e\u062f\u0645\u0629 \u062b\u0644\u0627\u062b \u0633\u0646\u0648\u0627\u062a \u0623\u0648 \u0623\u0643\u062b\u0631 \u0648\u0644\u0645 \u064a\u0633\u062a\u062d\u0642 \u0631\u0627\u062a\u0628\u0627 \u062a\u0642\u0627\u0639\u062f\u064a\u0627\u064b \u062a\u0635\u0631\u0641 \u0644\u0647 \u0643\u0627\u0641\u0629 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u0643\u0627\u0646 \u064a\u062f\u0641\u0639\u0647\u0627 \u0641\u064a \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0646\u0627\u0641\u0639 \u0627\u0644\u0645\u062d\u062f\u062f\u0629 \u0648\u0645\u0633\u0627\u0647\u0645\u062a\u0647 \u0648\u0645\u0633\u0627\u0647\u0645\u0629 \u0627\u0644\u0645\u0634\u063a\u0644 \u0641\u064a \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u062f\u062f\u0629 \u062d\u0627\u0644 \u0645\u0633\u0627\u0647\u0645\u062a\u0647 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0646\u0638\u0627\u0645.<\/p>\n<p style=\"text-align: justify;\">\u0645\u0627\u062f\u0629 (9)<br \/>\n\u064a\u0644\u063a\u0649 \u0627\u0644\u062c\u062f\u0648\u0644 \u0627\u0644\u062e\u0627\u0635 \u0628\u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0631\u0627\u062a\u0628 \u0627\u0644\u062a\u0642\u0627\u0639\u062f\u064a \u0627\u0644\u0648\u0627\u0631\u062f \u0628\u0627\u0644\u0645\u0627\u062f\u0629 (34) \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0623\u0635\u0644\u064a \u0648\u064a\u0633\u062a\u0628\u062f\u0644 \u0628\u0627\u0644\u062c\u062f\u0648\u0644 \u0627\u0644\u062a\u0627\u0644\u064a:<br \/>\n\u0631\u0642\u0645 \u0627\u0644\u062d\u0627\u0644\u0629<br \/>\n\u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0648\u0646<br \/>\n\u0627\u0644\u0623\u0646\u0635\u0628\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0641\u064a \u0627\u0644\u0645\u0639\u0627\u0634<br \/>\n\u0627\u0644\u0623\u0631\u0627\u0645\u0644<br \/>\n\u0627\u0644\u0623\u0648\u0644\u0627\u062f<br \/>\n\u0627\u0644\u0648\u0627\u0644\u062f\u064a\u0646<br \/>\n\u0627\u0644\u0623\u062e\u0648\u0629<br \/>\n1<br \/>\n\u0623\u0631\u0645\u0644\u0629 \u0623\u0648 \u0623\u0631\u0627\u0645\u0644 \u0623\u0648 \u0632\u0648\u062c \u0645\u0633\u062a\u062d\u0642 \u0648\u0623\u0643\u062b\u0631 \u0645\u0646 \u0648\u0644\u062f<br \/>\n0.5 \u0646\u0635\u0641<br \/>\n0.5 \u0646\u0635\u0641<br \/>\n&#8211;<br \/>\n&#8211;<\/p>\n<p style=\"text-align: justify;\">2<br \/>\n\u0623\u0631\u0645\u0644\u0629 \u0623\u0648 \u0623\u0631\u0627\u0645\u0644 \u0623\u0648 \u0632\u0648\u062c \u0645\u0633\u062a\u062d\u0642 \u0648\u0648\u0644\u062f \u0648\u0627\u062d\u062f \u0648\u0648\u0627\u0644\u062f\u064a\u0646<br \/>\n0.5 \u0646\u0635\u0641<br \/>\n\u062b\u0644\u062b<br \/>\n\u0633\u062f\u0633 \u0644\u0644\u0648\u0627\u062d\u062f \u0623\u0648 \u0627\u062b\u0646\u064a\u0646<br \/>\n&#8211;<\/p>\n<p style=\"text-align: justify;\">3<br \/>\n\u0623\u0631\u0645\u0644\u0629 \u0623\u0648 \u0623\u0631\u0627\u0645\u0644 \u0623\u0648 \u0632\u0648\u062c \u0645\u0633\u062a\u062d\u0642 \u0648\u0648\u0644\u062f \u0648\u0627\u062d\u062f<br \/>\n0.5 \u0646\u0635\u0641<br \/>\n\u062b\u0644\u062b<br \/>\n&#8211;<br \/>\n&#8211;<\/p>\n<p style=\"text-align: justify;\">4<br \/>\n\u0623\u0631\u0645\u0644\u0629 \u0623\u0648 \u0623\u0631\u0627\u0645\u0644 \u0623\u0648 \u0632\u0648\u062c \u0645\u0633\u062a\u062d\u0642 \u0623\u0648 \u0623\u0643\u062b\u0631 \u0645\u0646 \u0648\u0644\u062f \u0648\u0648\u0627\u0644\u062f\u064a\u0646 \u0645\u0633\u062a\u062d\u0642\u064a\u0646<br \/>\n\u062b\u0644\u062b<br \/>\n0.5 \u0646\u0635\u0641<br \/>\n\u0633\u062f\u0633 \u0644\u0644\u0648\u0627\u062d\u062f \u0623\u0648 \u0627\u062b\u0646\u064a\u0646<br \/>\n&#8211;<\/p>\n<p style=\"text-align: justify;\">5<br \/>\n\u0623\u0631\u0645\u0644\u0629 \u0623\u0648 \u0623\u0631\u0627\u0645\u0644 \u0623\u0648 \u0632\u0648\u062c \u0645\u0633\u062a\u062d\u0642 \u0648\u0648\u0627\u0644\u062f\u064a\u0646 \u0645\u0639 \u0639\u062f\u0645 \u0648\u062c\u0648\u062f \u0623\u0648\u0644\u0627\u062f<br \/>\n0.5 \u0646\u0635\u0641<br \/>\n&#8211;<br \/>\n\u0633\u062f\u0633 \u0644\u0643\u0644 \u0645\u0646\u0647\u0645\u0627<br \/>\n&#8211;<\/p>\n<p style=\"text-align: justify;\">6<br \/>\n\u0623\u0643\u062b\u0631 \u0645\u0646 \u0648\u0644\u062f \u0648\u0648\u0627\u0644\u062f\u064a\u0646 \u0645\u0639 \u0639\u062f\u0645 \u0648\u062c\u0648\u062f \u0623\u0631\u0645\u0644\u0629 \u0623\u0648 \u0632\u0648\u062c \u0645\u0633\u062a\u062d\u0642<br \/>\n&#8211;<br \/>\n0.75 \u062b\u0644\u0627\u062b\u0629 \u0623\u0631\u0628\u0627\u0639<br \/>\n\u0633\u062f\u0633 \u0644\u0644\u0648\u0627\u062d\u062f \u0623\u0648 \u0627\u062b\u0646\u064a\u0646<br \/>\n&#8211;<\/p>\n<p style=\"text-align: justify;\">7<br \/>\n\u0648\u0644\u062f \u0648\u0627\u062d\u062f \u0648\u0648\u0627\u0644\u062f\u064a\u0646 \u0645\u0639 \u0639\u062f\u0645 \u0648\u062c\u0648\u062f \u0623\u0631\u0645\u0644\u0629 \u0623\u0648 \u0632\u0648\u062c \u0645\u0633\u062a\u062d\u0642<br \/>\n&#8211;<br \/>\n0.5 \u0646\u0635\u0641<br \/>\n\u0633\u062f\u0633 \u0644\u0643\u0644 \u0645\u0646\u0647\u0645\u0627<br \/>\n&#8211;<\/p>\n<p style=\"text-align: justify;\">8<br \/>\n\u0648\u0627\u0644\u062f\u064a\u0646 \u0645\u0639 \u0639\u062f\u0645 \u0648\u062c\u0648\u062f \u0623\u0631\u0645\u0644\u0629 \u0623\u0648 \u0632\u0648\u062c \u0645\u0633\u062a\u062d\u0642<br \/>\n&#8211;<br \/>\n&#8211;<br \/>\n\u062b\u0644\u062b \u0644\u0644\u0648\u0627\u062d\u062f \u0623\u0648 \u0627\u0644\u0627\u062b\u0646\u064a\u0646<br \/>\n&#8211;<\/p>\n<p style=\"text-align: justify;\">9<br \/>\n\u0623\u062e \u0623\u0648 \u0623\u062e\u062a \u0645\u0639 \u0639\u062f\u0645 \u0648\u062c\u0648\u062f \u0623\u0631\u0645\u0644\u0629 \u0623\u0648 \u0632\u0648\u062c \u0645\u0633\u062a\u062d\u0642 \u0648\u0644\u0627 \u0623\u0648\u0644\u0627\u062f \u0648\u0644\u0627 \u0648\u0627\u0644\u062f\u064a\u0646<br \/>\n&#8211;<br \/>\n&#8211;<br \/>\n&#8211;<br \/>\n\u0633\u062f\u0633<\/p>\n<p style=\"text-align: justify;\">10<br \/>\n\u0623\u0643\u062b\u0631 \u0645\u0646 \u0623\u062e \u0623\u0648 \u0623\u062e\u062a \u0645\u0639 \u0639\u062f\u0645 \u0648\u062c\u0648\u062f \u0623\u0631\u0645\u0644\u0629 \u0623\u0648 \u0632\u0648\u062c \u0645\u0633\u062a\u062d\u0642 \u0648\u0644\u0627 \u0623\u0648\u0644\u0627\u062f \u0648\u0644\u0627 \u0648\u0627\u0644\u062f\u064a\u0646<br \/>\n&#8211;<br \/>\n&#8211;<br \/>\n&#8211;<br \/>\n\u062b\u0644\u062b \u0628\u0627\u0644\u062a\u0633\u0627\u0648\u064a<br \/>\n\u0645\u0627\u062f\u0629 (10)<br \/>\n\u062a\u0644\u063a\u0649 \u0627\u0644\u0641\u0642\u0631\u0629 (1) \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 (36) \u0645\u0640\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0623\u0635\u0644\u064a \u0648\u062a\u0633\u062a\u0628\u062f\u0644 \u0628\u0627\u0644\u0646\u0640\u0635 \u0627\u0644\u062a\u0627\u0644\u064a&#8221; \u064a\u0645\u0643\u0646 \u0644\u0645\u0648\u0638\u0641 \u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u0645\u062f\u0646\u064a\u0629 \u0627\u0644\u0645\u0634\u0645\u0648\u0644 \u0641\u064a \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u062a\u0642\u0627\u0639\u062f \u0645\u0628\u0643\u0631 \u0628\u0639\u062f \u0645\u0648\u0627\u0641\u0642\u0629 \u0627\u0644\u0647\u064a\u0626\u0629 \u0648\u0627\u0633\u062a\u0643\u0645\u0627\u0644 (15) \u0633\u0646\u0629 \u0645\u0646 \u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u0645\u062d\u0633\u0648\u0628\u0629 \u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u062a\u0642\u0627\u0639\u062f \u0648\u0628\u0644\u0648\u063a \u0633\u0646 (55) \u0633\u0646\u0629 \u0648\u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u062d\u0627\u0644\u0629 \u0641\u0625\u0646 \u0627\u0644\u0631\u0627\u062a\u0628 \u0627\u0644\u062a\u0642\u0627\u0639\u062f\u064a \u0648\u0641\u0642\u0627 \u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0646\u0627\u0641\u0639 \u0627\u0644\u0645\u062d\u062f\u062f\u0629 \u0633\u0648\u0641 \u064a\u0646\u062e\u0641\u0636 \u0628\u0645\u0642\u062f\u0627\u0631 (5%) \u062d\u062a\u0649 \u0648\u0635\u0648\u0644 \u0633\u0646 \u0627\u0644\u062a\u0642\u0627\u0639\u062f \u0627\u0644\u0625\u0644\u0632\u0627\u0645\u064a \u0627\u0644\u0645\u062d\u062f\u062f \u0628\u0633\u062a\u064a\u0646 \u0633\u0646\u0629.<\/p>\n<p style=\"text-align: justify;\">\u0645\u0627\u062f\u0629 (11)<\/p>\n<p style=\"text-align: justify;\">\u062a\u0639\u062f\u0644 \u0627\u0644\u0645\u0627\u062f\u0629 (113) \u0628\u0625\u0636\u0627\u0641\u0629 \u0627\u0644\u0641\u0642\u0631\u0629 \u0631\u0642\u0645 (3) \u0639\u0644\u0649 \u0627\u0644\u0646\u062d\u0648 \u0627\u0644\u062a\u0627\u0644\u064a :<\/p>\n<p style=\"text-align: justify;\">3- \u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u0634\u0631\u0627\u0621 \u062a\u0639\u062a\u0628\u0631 \u0643\u0633\u0648\u0631 \u0627\u0644\u0633\u0646\u0629 \u0645\u0646 \u0633\u0646\u0648\u0627\u062a \u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u0641\u0639\u0644\u064a\u0629 \u0627\u0644\u0645\u062d\u0633\u0648\u0628\u0629 \u0644\u0644\u0645\u0648\u0638\u0641 \u0633\u0646\u0629 \u0643\u0627\u0645\u0644\u0629.<br \/>\n\u0645\u0627\u062f\u0629 (12)<br \/>\n\u062a\u0644\u063a\u0649 \u0627\u0644\u0645\u0627\u062f\u0629 (118) \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0623\u0635\u0644\u064a \u0648\u062a\u0633\u062a\u0628\u062f\u0644 \u0628\u0627\u0644\u0646\u0635 \u0627\u0644\u062a\u0627\u0644\u064a:<\/p>\n<p style=\"text-align: justify;\">\u200c\u0623. \u062a\u0633\u0631\u064a \u0623\u062d\u0643\u0627\u0645 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0628\u062a\u0639\u062f\u064a\u0644\u0627\u062a\u0647 \u0639\u0644\u0649 \u0643\u0627\u0641\u0629 \u062d\u0627\u0644\u0627\u062a \u0627\u0644\u062a\u0642\u0627\u0639\u062f \u0627\u0639\u062a\u0628\u0627\u0631\u0627\u064b \u0645\u0646 01\/09\/2006\u0645 \u0648\u064a\u062a\u0645 \u062a\u0633\u0648\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0627\u062a \u0642\u0628\u0644 \u0647\u0630\u0627 \u0627\u0644\u062a\u0627\u0631\u064a\u062e \u0643\u0644 \u062d\u0633\u0628 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0630\u064a \u0643\u0627\u0646 \u0645\u0646\u062a\u0641\u0639\u0627 \u0628\u0647.<\/p>\n<p style=\"text-align: justify;\">\u200c\u0628. \u062a\u062a\u0648\u0644\u0649 \u0647\u064a\u0626\u0629 \u0627\u0644\u062a\u0642\u0627\u0639\u062f \u0627\u0644\u0639\u0627\u0645 \u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0627\u062a \u0627\u0644\u062a\u0642\u0627\u0639\u062f\u064a\u0629 \u0644\u0623\u0639\u0636\u0627\u0621 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u064a \u0648\u0623\u0639\u0636\u0627\u0621 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0641\u0638\u064a\u0646 \u0648\u0641\u0642\u0627 \u0644\u0623\u062d\u0643\u0627\u0645 \u0642\u0627\u0646\u0648\u0646 \u0645\u0643\u0627\u0641\u0622\u062a \u0648\u0631\u0648\u0627\u062a\u0628 \u0623\u0639\u0636\u0627\u0621 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u064a \u0648\u0623\u0639\u0636\u0627\u0621 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0641\u0638\u064a\u0646 \u0631\u0642\u0645 (11) \u0644\u0633\u0646\u0629 2004\u0645 \u0648\u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0627\u062a \u0627\u0644\u062a\u0642\u0627\u0639\u062f\u064a\u0629 \u0644\u0631\u0626\u064a\u0633 \u0627\u0644\u0633\u0644\u0637\u0629 \u0627\u0644\u0648\u0637\u0646\u064a\u0629 \u0627\u0644\u0641\u0644\u0633\u0637\u064a\u0646\u064a\u0629 \u0648\u0641\u0642\u0627 \u0644\u0623\u062d\u0643\u0627\u0645 \u0642\u0627\u0646\u0648\u0646 \u0645\u062e\u0635\u0635\u0627\u062a \u0648\u062a\u0639\u0648\u064a\u0636\u0627\u062a \u0631\u0626\u064a\u0633 \u0627\u0644\u0633\u0644\u0637\u0629 \u0627\u0644\u0648\u0637\u0646\u064a\u0629 \u0627\u0644\u0641\u0644\u0633\u0637\u064a\u0646\u064a\u0629 \u0631\u0642\u0645 (18) \u0644\u0633\u0646\u0629 2005\u0645.<\/p>\n<p style=\"text-align: justify;\">\u200c\u062c. \u062a\u062a\u0648\u0644\u0649 \u0627\u0644\u062e\u0632\u064a\u0646\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0633\u0644\u0637\u0629 \u0627\u0644\u0648\u0637\u0646\u064a\u0629 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\u0646\u0638\u0627\u0645 \u062a\u0642\u0627\u0639\u062f \u0623\u062e\u0631.<\/p>\n<p style=\"text-align: justify;\">\u200c\u062f. \u064a\u0648\u0632\u0639 \u0627\u0644\u0631\u0627\u062a\u0628 \u0627\u0644\u062a\u0642\u0627\u0639\u062f\u064a \u0641\u064a \u062d\u0627\u0644 \u0627\u0644\u0648\u0641\u0627\u0629 \u0639\u0644\u0649 \u0627\u0644\u0648\u0631\u062b\u0629 \u0648\u0641\u0642\u0627\u064b \u0644\u0644\u062c\u062f\u0648\u0644 \u0627\u0644\u0648\u0627\u0631\u062f \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646.<\/p>\n<p style=\"text-align: justify;\">\u0645\u0627\u062f\u0629 (13)<\/p>\n<p style=\"text-align: justify;\">\u064a\u062a\u0648\u0642\u0641 \u0627\u062d\u062a\u0633\u0627\u0628 \u0645\u0643\u0627\u0641\u0623\u0629 \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u0648\u0627\u0631\u062f\u0629 \u0641\u064a \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0639\u0645\u0644 \u0631\u0642\u0645 (07) \u0644\u0633\u0646\u0629 2000\u0645 \u0639\u0644\u0649 \u0627\u0644\u0645\u0634\u062a\u0631\u0643\u064a\u0646 \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u0646\u0641\u0627\u0630 \u0623\u062d\u0643\u0627\u0645 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0628\u0634\u0623\u0646\u0647\u0645.<\/p>\n<p style=\"text-align: justify;\">\u0645\u0627\u062f\u0629 (14)<\/p>\n<p style=\"text-align: justify;\">\u062a\u0633\u062a\u0628\u062f\u0644 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062a\u0627\u0644\u064a\u0629 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u0648\u0627\u0644\u0645\u0639\u0627\u0634\u0627\u062a \u0644\u0642\u0648\u0649 \u0627\u0644\u0623\u0645\u0646 \u0627\u0644\u0641\u0644\u0633\u0637\u064a\u0646\u064a \u0631\u0642\u0645 (16) \u0644\u0633\u0646\u0629 2004\u0645 \u0628\u0627\u0644\u0646\u0635\u0648\u0635 \u0627\u0644\u062a\u0627\u0644\u064a\u0629:<\/p>\n<p style=\"text-align: justify;\">1. \u062a\u0644\u063a\u0649 \u0627\u0644\u0641\u0642\u0631\u0629 (1) \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 (24) \u0645\u0640\u0646 \u0627\u0644\u0642\u0627\u0646\u0640\u0648\u0646 \u0631\u0642\u0645 (16) \u0644\u0633\u0646\u0629 2004\u0645 \u0648\u062a\u0633\u062a\u0628\u062f\u0644 \u0628\u0627\u0644\u0646\u0640\u0635 \u0627\u0644\u062a\u0627\u0644\u064a &#8221; \u064a\u0633\u0648\u0649 \u0627\u0644\u0645\u0639\u0627\u0634 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0645\u062a\u0648\u0633\u0637 \u0631\u0648\u0627\u062a\u0628 \u0622\u062e\u0631 \u062b\u0644\u0627\u062b \u0633\u0646\u0648\u0627\u062a \u0645\u0639\u062a\u0645\u062f\u0629 \u0644\u063a\u0627\u064a\u0627\u062a \u0627\u0644\u062a\u0642\u0627\u0639\u062f\u060c \u0648\u064a\u0646\u0637\u0628\u0642 \u0630\u0644\u0643 \u0639\u0644\u0649 \u062c\u0645\u064a\u0639 \u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u062a\u0642\u0627\u0639\u062f \u0627\u0644\u0623\u062e\u0631\u0649.<\/p>\n<p style=\"text-align: justify;\">2. \u062a\u0644\u063a\u0649 \u0627\u0644\u0645\u0627\u062f\u0629 (25) \u0645\u0640\u0646 \u0627\u0644\u0642\u0627\u0646\u0640\u0648\u0646 \u0631\u0642\u0645 (16) \u0644\u0633\u0646\u0629 2004\u0645 \u0648\u062a\u0633\u062a\u0628\u062f\u0644 \u0628\u0627\u0644\u0646\u0640\u0635 \u0627\u0644\u062a\u0627\u0644\u064a &#8221; \u064a\u0633\u0648\u0649 \u0627\u0644\u0645\u0639\u0627\u0634 \u0644\u0645\u0646 \u064a\u0633\u062a\u062d\u0642 \u0627\u0644\u062a\u0642\u0627\u0639\u062f \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 ( 2.5%) \u0645\u0646 \u0643\u0644 \u0633\u0646\u0629 \u062e\u062f\u0645\u0629 \u0645\u0646 \u0645\u062a\u0648\u0633\u0637 \u0627\u0644\u0631\u0627\u062a\u0628 \u0644\u0622\u062e\u0631 \u062b\u0644\u0627\u062b \u0633\u0646\u0648\u0627\u062a \u0645\u0646 \u0633\u0646\u0648\u0627\u062a \u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u0645\u0642\u0628\u0648\u0644\u0629 \u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u062a\u0642\u0627\u0639\u062f&#8221;.<\/p>\n<p style=\"text-align: justify;\">3. \u062a\u0644\u063a\u0649 \u0627\u0644\u0645\u0627\u062f\u0629 (26) \u0645\u0640\u0646 \u0627\u0644\u0642\u0627\u0646\u0640\u0648\u0646 \u0631\u0642\u0645 (16) \u0644\u0633\u0646\u0629 2004\u0645 \u0648\u062a\u0633\u062a\u0628\u062f\u0644 \u0628\u0627\u0644\u0646\u0640\u0635 \u0627\u0644\u062a\u0627\u0644\u064a &#8221; \u0644\u0627 \u064a\u062c\u0648\u0632 \u0623\u0646 \u064a\u0632\u064a\u062f \u0627\u0644\u062d\u062f \u0627\u0644\u0623\u0642\u0635\u0649 \u0644\u0644\u0645\u0639\u0627\u0634 \u0627\u0644\u0634\u0647\u0631\u064a \u0639\u0646 (70%) \u0645\u0646 \u0627\u0644\u0631\u0627\u062a\u0628 \u0627\u0644\u0634\u0647\u0631\u064a \u0627\u0644\u0623\u062e\u064a\u0631.<\/p>\n<p style=\"text-align: justify;\">4. \u062a\u0639\u062f\u0644 \u0627\u0644\u0645\u0627\u062f\u0629 (31) \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0631\u0642\u0645 (16) \u0644\u0633\u0646\u0629 2004\u0645 \u0628\u0625\u0636\u0627\u0641\u0629 \u0627\u0644\u062c\u062f\u0648\u0644 \u0627\u0644\u062a\u0627\u0644\u064a:<\/p>\n<p style=\"text-align: justify;\">\u0627\u0644\u0633\u0646 \u0639\u0646\u062f \u0627\u0644\u0627\u0633\u062a\u0642\u0627\u0644\u0629<br \/>\n\u0646\u0633\u0628\u0629 \u0627\u0644\u062e\u0641\u0636 \u0641\u064a \u0627\u0644\u0645\u0639\u0627\u0634<\/p>\n<p style=\"text-align: justify;\">45 \u0633\u0646\u0629 \u0641\u0623\u0642\u0644<br \/>\n20%<\/p>\n<p style=\"text-align: justify;\">46 \u0633\u0646\u0629 _ 50<br \/>\n15%<\/p>\n<p style=\"text-align: justify;\">51 \u0633\u0646\u0629 _ 55<br \/>\n10%<\/p>\n<p style=\"text-align: justify;\">56 \u0625\u0644\u0649 \u0623\u0642\u0644 \u0645\u0646 58 \u0633\u0646\u0629<br \/>\n5%<\/p>\n<p style=\"text-align: justify;\">5. \u062a\u0644\u063a\u0649 \u0627\u0644\u0645\u0627\u062f\u0629 (56) \u0645\u0640\u0646 \u0627\u0644\u0642\u0627\u0646\u0640\u0648\u0646 \u0631\u0642\u0645 (16) \u0644\u0633\u0646\u0629 2004\u0645 \u0648\u062a\u0633\u062a\u0628\u062f\u0644 \u0628\u0627\u0644\u0646\u0640\u0635 \u0627\u0644\u062a\u0627\u0644\u064a &#8221; \u0625\u0630\u0627 \u0632\u0627\u062f\u062a \u0645\u062f\u0629 \u062e\u062f\u0645\u0629 \u0627\u0644\u0645\u0646\u062a\u0641\u0639 \u0627\u0644\u0641\u0639\u0644\u064a\u0629 \u0639\u0646 \u0627\u0644\u062d\u062f \u0627\u0644\u0623\u0642\u0635\u0649 \u0644\u0645\u062f\u0629 \u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u0645\u0642\u0628\u0648\u0644\u0629 \u0644\u0644\u062a\u0642\u0627\u0639\u062f \u0639\u0646 (28) \u0633\u0646\u0629 \u0648\u0641\u0642\u0627\u064b \u0644\u0623\u062d\u0643\u0627\u0645 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0623\u0648 \u0632\u0627\u062f\u062a \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0639\u0627\u0634 \u0639\u0646 \u0646\u0633\u0628\u0629 \u0627\u0644\u062d\u062f \u0627\u0644\u0623\u0642\u0635\u0649 \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 &#8221; \u062a\u0635\u0631\u0641 \u0645\u0643\u0627\u0641\u0623\u0629 \u062e\u062f\u0645\u0629 \u0639\u0646 \u0627\u0644\u0645\u062f\u0629 \u0627\u0644\u0632\u0627\u0626\u062f\u0629 \u0628\u0645\u0627 \u064a\u0639\u0627\u062f\u0644 (15%) \u0645\u0646 \u0627\u0644\u0631\u0627\u062a\u0628 \u0627\u0644\u0633\u0646\u0648\u064a \u0639\u0646 \u0643\u0644 \u0633\u0646\u0629 \u0645\u0646 \u0633\u0646\u0648\u0627\u062a \u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u0632\u0627\u0626\u062f\u0629.<\/p>\n<p style=\"text-align: justify;\">\u0645\u0627\u062f\u0629 (15)<\/p>\n<p style=\"text-align: justify;\">\u0623\u200c. \u062a\u0644\u063a\u0649 \u0627\u0644\u0639\u0644\u0627\u0648\u0629 \u0627\u0644\u0634\u062e\u0635\u064a\u0629 \u0627\u0644\u0648\u0627\u0631\u062f\u0629 \u0641\u064a \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u062a\u0642\u0627\u0639\u062f \u0627\u0644\u0645\u062f\u0646\u064a \u0631\u0642\u0645 (34) \u0644\u0633\u0646\u0629 1959\u0645 \u0648\u062a\u0639\u062f\u064a\u0644\u0627\u062a\u0647 \u0648\u0641\u064a \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u0648\u0627\u0644\u0645\u0639\u0627\u0634\u0627\u062a \u0631\u0642\u0645 (8) \u0644\u0633\u0646\u0629 1964\u0645 \u0648\u062a\u0639\u062f\u064a\u0644\u0627\u062a\u0647 \u0648\u0641\u064a \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u0648\u0627\u0644\u0645\u0639\u0627\u0634\u0627\u062a \u0644\u0642\u0648\u0649 \u0627\u0644\u0623\u0645\u0646 \u0631\u0642\u0645 (16) \u0644\u0639\u0627\u0645 2004\u0645 \u0648\u0641\u064a \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0623\u0635\u0644\u064a \u0648\u0641\u064a \u0623\u064a \u0646\u0638\u0627\u0645 \u062a\u0642\u0627\u0639\u062f\u064a \u0622\u062e\u0631.<\/p>\n<p style=\"text-align: justify;\">\u0628\u200c. \u064a\u0635\u0631\u0641 \u0645\u0628\u0644\u063a \u062b\u0644\u0627\u062b\u0645\u0627\u0626\u0629 \u0634\u064a\u0643\u0644 \u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0627\u0644\u0645\u0639\u0627\u0634 \u0627\u0644\u062a\u0642\u0627\u0639\u062f\u064a \u0644\u0644\u0645\u062a\u0642\u0627\u0639\u062f \u0623\u0648 \u0648\u0631\u062b\u062a\u0647 \u0639\u0644\u0649 \u0623\u0646 \u062a\u0648\u0632\u0639 \u0639\u0644\u0649 \u0648\u0631\u062b\u0629 \u0627\u0644\u0645\u062a\u0648\u0641\u0649 \u0623\u0648 \u0627\u0644\u0634\u0647\u064a\u062f \u0648\u0641\u0642\u0627\u064b \u0644\u0644\u062c\u062f\u0648\u0644 \u0627\u0644\u0648\u0627\u0631\u062f \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646.<\/p>\n<p style=\"text-align: justify;\">\u0645\u0627\u062f\u0629 (16)<\/p>\n<p style=\"text-align: justify;\">\u062a\u0644\u063a\u0649 \u0627\u0644\u0645\u0627\u062f\u0629 (55) \u0645\u0646 \u0642\u0627\u0646\u0640\u0648\u0646 \u0627\u0644\u062a\u0640\u0623\u0645\u064a\u0646 \u0648\u0627\u0644\u0645\u0639\u0640\u0627\u0634\u0627\u062a \u0644\u0642\u0640\u0648\u0649 \u0627\u0644\u0623\u0645\u0646 \u0627\u0644\u0641\u0644\u0633\u0637\u064a\u0646\u064a\u0629 \u0631\u0642\u0645 (16) \u0644\u0639\u0640\u0627\u0645 2004\u0645.<\/p>\n<p style=\"text-align: justify;\">\u0645\u0627\u062f\u0629 (17)<\/p>\n<p style=\"text-align: justify;\">\u062a\u0644\u063a\u0649 \u0627\u0644\u0645\u0627\u062f\u062a\u064a\u0646 (116\u060c 117) \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0623\u0635\u0644\u064a.<\/p>\n<p style=\"text-align: justify;\">\u0645\u0627\u062f\u0629 (18)<\/p>\n<p style=\"text-align: justify;\">1- \u064a\u0644\u063a\u0649 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u062a\u0623\u0645\u064a\u0646\u0627\u062a \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0631\u0642\u0645 (3) \u0644\u0633\u0646\u0629 2003\u0645.<\/p>\n<p style=\"text-align: justify;\">2- \u064a\u0644\u063a\u0649 \u0643\u0644 \u0645\u0627 \u064a\u062a\u0639\u0627\u0631\u0636 \u0645\u0639 \u0623\u062d\u0643\u0627\u0645 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646.<\/p>\n<p style=\"text-align: justify;\">\u0645\u0627\u062f\u0629 (19)<\/p>\n<p style=\"text-align: justify;\">\u062a\u0646\u0641\u0630 \u0627\u0644\u062c\u0648\u0627\u0646\u0628 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0639\u0644\u0649 \u0645\u0631\u0627\u062d\u0644 \u0648\u0641\u0642\u0627 \u064b \u0644\u0644\u0625\u0645\u0643\u0627\u0646\u064a\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0633\u0644\u0637\u0629 \u0627\u0644\u0648\u0637\u0646\u064a\u0629 \u0627\u0644\u0641\u0644\u0633\u0637\u064a\u0646\u064a\u0629 \u0627\u0644\u062a\u064a \u064a\u0642\u0631\u0631\u0647\u0627 \u0645\u062c\u0644\u0633 \u0627\u0644\u0648\u0632\u0631\u0627\u0621.<\/p>\n<p style=\"text-align: justify;\">\u0645\u0627\u062f\u0629 (20)<br \/>\n\u064a\u0639\u0631\u0636 \u0647\u0630\u0627 \u0627\u0644\u0642\u0631\u0627\u0631 \u0628\u0642\u0627\u0646\u0648\u0646 \u0639\u0644\u0649 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u064a \u0641\u064a \u0623\u0648\u0644 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\u0628\u062a\u0627\u0631\u064a\u062e: 23 \/ 08 \/ 2007 \u0645\u064a\u0644\u0627\u062f\u064a\u0629<\/p>\n<p style=\"text-align: justify;\">\u0627\u0644\u0645\u0648\u0627\u0641\u0642: 10\/ \u0634\u0639\u0628\u0627\u0646 \/ 1428 \u0647\u062c\u0631\u064a\u0629<br \/>\n\u0645\u062d\u0645\u0648\u062f \u0639\u0628\u0627\u0633<\/p>\n<p style=\"text-align: justify;\">\u0631\u0626\u064a\u0633 \u0627\u0644\u0644\u062c\u0646\u0629 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629 \u0644\u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u062a\u062d\u0631\u064a\u0631 \u0627\u0644\u0641\u0644\u0633\u0637\u064a\u0646\u064a\u0629<\/p>\n<p style=\"text-align: justify;\">\u0631\u0626\u064a\u0633 \u0627\u0644\u0633\u0644\u0637\u0629 \u0627\u0644\u0648\u0637\u0646\u064a\u0629 \u0627\u0644\u0641\u0644\u0633\u0637\u064a\u0646\u064a\u0629<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0627\u062e\u0631 \u0627\u0644\u062a\u0639\u062f\u064a\u0644\u0627\u062a \u0644\u0645\u0648\u0627\u062f 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