{"id":111291,"date":"2018-01-20T08:49:09","date_gmt":"2018-01-20T05:49:09","guid":{"rendered":"https:\/\/www.mohamah.net\/law\/?p=111291"},"modified":"2018-01-20T08:49:09","modified_gmt":"2018-01-20T05:49:09","slug":"%d9%82%d8%b1%d8%a7%d8%a1%d8%a9-%d9%82%d8%a7%d9%86%d9%88%d9%86%d9%8a%d8%a9-%d9%81%d9%8a-%d8%a7%d9%84%d9%85%d9%88%d8%a7%d8%af-%d8%a7%d9%84%d9%85%d8%b9%d8%af%d9%84%d8%a9-%d9%84%d9%82%d8%a7%d9%86%d9%88","status":"publish","type":"post","link":"https:\/\/www.mohamah.net\/law\/%d9%82%d8%b1%d8%a7%d8%a1%d8%a9-%d9%82%d8%a7%d9%86%d9%88%d9%86%d9%8a%d8%a9-%d9%81%d9%8a-%d8%a7%d9%84%d9%85%d9%88%d8%a7%d8%af-%d8%a7%d9%84%d9%85%d8%b9%d8%af%d9%84%d8%a9-%d9%84%d9%82%d8%a7%d9%86%d9%88\/","title":{"rendered":"\u0642\u0631\u0627\u0621\u0629 \u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u0645\u0639\u062f\u0644\u0629 \u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0623\u0631\u062f\u0646\u064a \u0644\u0639\u0627\u0645 2017"},"content":{"rendered":"

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\u0648\u0644\u0644\u0627\u0633\u0641\u060c \u0641\u0625\u0646 \u0627\u0644\u0627\u062c\u0627\u0628\u0629 \u062a\u0643\u0645\u0646 \u0641\u064a \u0627\u0646\u0639\u062f\u0627\u0645 \u0627\u0644\u0627\u062b\u0631 \u0627\u0644\u062d\u0642\u064a\u0642\u064a \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u062a\u0639\u062b\u0631\u0629 \u0628\u0627\u0633\u062a\u062b\u0646\u0627\u0621 \u062a\u062e\u0641\u064a\u0636 \u0644\u0628\u0639\u0636 \u0627\u0644\u062e\u0633\u0627\u0626\u0631<\/span> (\u0645\u0646 \u0646\u0627\u062d\u064a\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629)\u061b \u062d\u064a\u062b \u0623\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u062a\u0639\u062b\u0631\u0629 \u0644\u0646 \u062a\u0646\u0647\u0636 \u0639\u0627\u062f\u0629 \u0645\u0646 \u062a\u0639\u062b\u0631\u0647\u0627 \u0625\u0644\u0627 \u0628\u062a\u0643\u0627\u062b\u0641 \u0627\u0644\u0627\u0637\u0631\u0627\u0641 \u0627\u0644\u0645\u0643\u0648\u0646\u064a\u0646 \u0644\u0647\u0627 \u0628\u0635\u0648\u0631\u0629 \u0645\u062c\u062a\u0645\u0639\u0629 (\u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646\u060c \u0627\u0644\u062f\u0627\u0626\u0646\u064a\u0646\u060c \u0627\u0644\u0627\u062f\u0627\u0631\u0629)\u060c \u0648\u0647\u0648 \u0627\u0644\u0623\u0645\u0631 \u0627\u0644\u0630\u064a \u0644\u0648 \u0627\u062c\u062a\u0645\u0639 \u0645\u0646\u0630 \u0627\u0644\u0628\u062f\u0627\u064a\u0629 \u0644\u0645\u0627 \u062a\u0639\u062b\u0631\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0635\u0644\u0627\u064b.<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 (7) \u0645\u0646 \u0645\u0634\u0631\u0648\u0639 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0639\u062f\u0644:<\/span> \u062a\u0636\u0645\u0646 \u0647\u0630\u0627 \u0627\u0644\u062a\u0639\u062f\u064a\u0644 \u0627\u0636\u0627\u0641\u0629 \u0645\u0628\u062f\u0623 \u0627\u0644\u062a\u0635\u0648\u064a\u062a \u0627\u0644\u062a\u0631\u0627\u0643\u0645\u064a \u0644\u0627\u0646\u062a\u062e\u0627\u0628 \u0627\u0639\u0636\u0627\u0621 \u0645\u062c\u0644\u0633 \u0627\u062f\u0627\u0631\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0627\u0644\u0639\u0627\u0645\u0629\u060c \u0648\u0641\u064a \u0630\u0644\u0643 \u062e\u0637\u0648\u0629 \u0645\u0647\u0645\u0629 \u0648\u0645\u062a\u0642\u062f\u0645\u0629 \u0645\u0646 \u0627\u0644\u0645\u0634\u0631\u0639 (\u0644\u0644\u0645\u0632\u064a\u062f: \u0631\u0627\u062c\u0639 \u0645\u0642\u0627\u0644\u062a\u0646\u0627 \u0627\u0644\u0645\u0646\u0634\u0648\u0631\u0629 \u0628\u062a\u0627\u0631\u064a\u062e: 25\/1\/2008 \u062d\u0648\u0644 \u062a\u0643\u0648\u064a\u0646 \u0645\u062c\u0644\u0633 \u0627\u0644\u0627\u062f\u0627\u0631\u0629 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0629).<\/p>\n

\u0627\u0644\u0645\u0648\u0627\u062f (8 \u060c9) \u0645\u0646 \u0645\u0634\u0631\u0648\u0639 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0639\u062f\u0644:<\/span> \u062a\u0636\u0645\u0646 \u0627\u0644\u0646\u0635 \u0627\u0644\u0645\u0642\u062a\u0631\u062d \u062a\u0639\u062f\u064a\u0644\u0627\u064b \u0644\u0644\u0645\u0648\u0627\u062f (144 \u0648 145) \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0627\u0635\u0644\u064a\u061b \u0648\u0628\u062d\u064a\u062b \u062a\u0645 \u062a\u0645\u062f\u064a\u062f \u0645\u062f\u0629 \u0627\u0644\u062f\u0639\u0648\u0629 \u0644\u0627\u062c\u062a\u0645\u0627\u0639\u0627\u062a \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0645\u0646 (14) \u064a\u0648\u0645\u0627\u064b \u0644\u062a\u0635\u0628\u062d (21) \u064a\u0648\u0645\u0627\u064b. \u0648\u0628\u0631\u0623\u064a\u0646\u0627 \u0641\u0625\u0646 \u0641\u064a \u0627\u0637\u0627\u0644\u0629 \u0647\u0630\u0647 \u0627\u0644\u0645\u062f\u0629 \u0639\u0628\u0626\u0627\u064b \u0642\u062f \u0627\u0636\u064a\u0641 \u0639\u0644\u0649 \u0643\u0627\u0647\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0627\u0644\u0639\u0627\u0645\u0629\u060c \u0644\u0627 \u0633\u064a\u0645\u0627 \u0627\u0646\u0647\u0627 \u0645\u0644\u0632\u0645\u0629 \u0628\u0639\u0642\u062f \u0627\u062c\u062a\u0645\u0627\u0639 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0627\u0644\u0639\u0627\u062f\u064a \u0627\u0644\u0633\u0646\u0648\u064a \u0641\u064a \u0627\u0644\u0623\u0634\u0647\u0631 \u0627\u0644\u0627\u0631\u0628\u0639\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 \u0645\u0646 \u0627\u0646\u062a\u0647\u0627\u0621 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0646\u0627\u0647\u064a\u0643 \u0639\u0646 \u0623\u0646 \u0628\u0639\u0636 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0628\u062d\u0627\u062c\u0629 \u0627\u0644\u0649 \u0645\u0648\u0627\u0641\u0642\u0627\u062a \u0645\u0633\u0628\u0642\u0629 \u0644\u062a\u0648\u062c\u064a\u0647 \u0627\u0644\u062f\u0639\u0648\u0627\u062a\u060c \u0643\u0627\u0644\u0628\u0646\u0648\u0643 \u0648\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0623\u0645\u064a\u0646.<\/p>\n

\u0627\u0644\u0645\u0648\u0627\u062f (10\u060c 11 \u0648 7) \u0645\u0646 \u0645\u0634\u0631\u0648\u0639 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0639\u062f\u0644:<\/span> \u062a\u062a\u0636\u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u062a\u0639\u062f\u064a\u0644\u0627\u062a \u062a\u0642\u0646\u064a\u0646\u0627\u064b \u0644\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0645\u0639\u0645\u0648\u0644 \u0628\u0647\u0627 \u0633\u0627\u0628\u0642\u0627\u064b\u060c \u0648\u0641\u064a \u0630\u0644\u0643 \u0646\u0642\u0644\u0629 \u0647\u0627\u0645\u0629 \u062c\u062f\u0627\u064b \u0646\u062d\u0648 \u0628\u064a\u0626\u0629 \u0639\u0645\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0630\u0627 \u0627\u062d\u0633\u0646\u062a \u062f\u0627\u0626\u0631\u0629 \u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0625\u0646\u0641\u0627\u0630 \u0647\u0630\u0627 \u0627\u0644\u062a\u0639\u062f\u064a\u0644 \u0628\u0635\u0648\u0631\u0629 \u0644\u0627 \u062a\u062a\u0642\u0627\u0637\u0639 \u0648\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0627\u0644\u0645\u0637\u0628\u0642\u0629 \u0644\u062f\u0649 \u0627\u0644\u0628\u0646\u0643 \u0627\u0644\u0645\u0631\u0643\u0632\u064a \u0648\u0627\u062f\u0627\u0631\u0629 \u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u0648\u0628\u0648\u0631\u0635\u0629 \u0639\u0645\u0627\u0646 (\u0644\u0644\u0645\u0632\u064a\u062f \u062d\u0648\u0644 \u0627\u0644\u062d\u0648\u0643\u0645\u0629\u060c \u062a\u0627\u0628\u0639 \u0645\u0642\u0627\u0644\u0627\u062a\u0646\u0627 \u0627\u0644\u0633\u0627\u0628\u0642\u0629 \u062d\u0648\u0644 \u0647\u0630\u0627 \u0627\u0644\u0634\u0623\u0646: \u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a CORPORATE GOVERNANCE\u060c \u0642\u0648\u0627\u0639\u062f \u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0641\u064a \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u060c \u0647\u064a\u0643\u0644\u0629 \u0648\u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a\u060c \u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0648\u062d\u0645\u0627\u064a\u0647 \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646).<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 (12) \u0645\u0646 \u0645\u0634\u0631\u0648\u0639 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0639\u062f\u0644:<\/span> \u064a\u062a\u0637\u0631\u0642 \u0647\u0630\u0627 \u0627\u0644\u062a\u0639\u062f\u064a\u0644 \u0627\u0644\u0649 \u0641\u0635\u0644 \u0645\u0646\u0635\u0628 \u0631\u0626\u064a\u0633 \u0645\u062c\u0644\u0633 \u0627\u0644\u0627\u062f\u0627\u0631\u0629 \u0639\u0646 \u0645\u0646\u0635\u0628 \u0627\u0644\u0645\u062f\u064a\u0631 \u0627\u0644\u0639\u0627\u0645 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0629\u060c \u0648\u0641\u064a \u0630\u0644\u0643 \u0646\u0642\u0644\u0629 \u062c\u064a\u062f\u0629 \u062c\u062f\u0627\u064b\u060c \u0648\u0646\u0648\u0635\u064a \u0644\u0644\u0645\u0634\u0631\u0639 \u0648\u0644\u063a\u0627\u064a\u0627\u062a \u062a\u062d\u0642\u064a\u0642 \u0623\u0641\u0636\u0644 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0628\u0627\u0639\u062a\u0645\u0627\u062f \u0622\u0644\u064a\u0629 \u062a\u0636\u0645\u0646 \u0641\u0635\u0644 \u0627\u0644\u0627\u062f\u0627\u0631\u0629 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629 \u0639\u0646 \u0645\u062c\u0644\u0633 \u0627\u0644\u0627\u062f\u0627\u0631\u0629 \u0628\u0635\u0648\u0631\u0629 \u062a\u0627\u0645\u0629\u060c \u0648\u0628\u062e\u0644\u0627\u0641 \u0630\u0644\u0643 \u0641\u0644\u0646 \u062a\u062a\u0645 \u0627\u0644\u0633\u064a\u0637\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a\u061b \u0630\u0644\u0643 \u0623\u0646 \u062a\u0628\u062f\u064a\u0644 \u0627\u0644\u0645\u0646\u0627\u0635\u0628 \u0648\u062a\u0648\u0632\u064a\u0647\u0627 \u062a\u062d\u062f\u064a\u062f \u0635\u0644\u0627\u062d\u064a\u0627\u062a\u0647\u0627 \u064a\u062a\u0645\u062a\u0639 \u0628\u0645\u0631\u0648\u0646\u0647 \u0648\u0633\u0647\u0648\u0644\u0629 \u0634\u062f\u064a\u062f\u0629 \u0645\u0646 \u0642\u0628\u0644 \u0645\u062c\u0644\u0633 \u0627\u0644\u0627\u062f\u0627\u0631\u0629 \u0648\u0628\u0645\u0627 \u064a\u0639\u064a\u062f \u0627\u0644\u0623\u0645\u0648\u0631 \u0645\u0631\u0629 \u0623\u062e\u0631\u0649 \u0627\u0644\u0649 \u0646\u0635\u0627\u0628\u0647\u0627 \u0627\u0644\u0623\u0648\u0644 \u0648\u064a\u0632\u064a\u0644 \u0627\u0644\u062d\u0643\u0645\u0629 \u0645\u0646 \u0627\u0644\u0641\u0635\u0644.<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 (13) \u0645\u0646 \u0645\u0634\u0631\u0648\u0639 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0639\u062f\u0644:<\/span> \u064a\u062a\u0637\u0631\u0642 \u0647\u0630\u0627 \u0627\u0644\u062a\u0639\u062f\u064a\u0644 \u0627\u0644\u0645\u0642\u062a\u0631\u062d \u0627\u0644\u0649 \u062a\u062e\u0641\u064a\u0636 \u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629 \u0645\u0646 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0644\u0637\u0631\u062d \u0645\u0648\u0636\u0648\u0639 \u0627\u0642\u0627\u0644\u0629 \u0645\u062c\u0644\u0633 \u0627\u0644\u0627\u062f\u0627\u0631\u0629\u061b \u062d\u064a\u062b \u062a\u0636\u0645\u0646 \u0627\u0644\u0645\u0634\u0631\u0648\u0639 \u062a\u062e\u0641\u064a\u0636 \u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0648\u0627\u0631\u062f\u0629 \u0641\u064a \u0627\u0644\u0645\u0627\u062f\u0629 (165) \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0644\u062a\u0635\u0628\u062d (20%) \u0645\u0646 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0628\u062f\u0644\u0627\u064b \u0645\u0646 (30%). \u0648\u0627\u0644\u062d\u0642\u064a\u0642\u0629 \u0623\u0646 \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0648\u0648\u0627\u0642\u0639 \u0627\u0644\u062d\u0627\u0644 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u062a\u0630\u0647\u0628 \u0627\u0644\u0649 \u0623\u0646\u0647 \u0642\u062f \u0643\u0627\u0646 \u0645\u0646 \u0627\u0644\u0623\u0641\u0636\u0644 \u062a\u062e\u0641\u064a\u0636 \u0647\u0630\u0647 \u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u062a\u0635\u0628\u062d (10%) \u0644\u0635\u0639\u0648\u0628\u0629 \u062a\u062d\u0642\u0642 \u0630\u0644\u0643 \u0627\u0644\u0646\u0635\u0627\u0628 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0627\u0644\u062a\u064a \u062a\u0648\u0627\u062c\u0647 \u0645\u0634\u0627\u0643\u0644 \u0641\u064a \u0627\u0644\u0627\u062f\u0627\u0631\u0629\u060c \u0628\u0627\u0644\u0623\u062e\u0635 \u0623\u0646 \u0645\u062b\u0644 \u0647\u0630\u0627 \u0627\u0644\u0646\u0635 \u0642\u062f \u0627\u062a\u0649 \u0644\u062d\u0645\u0627\u064a\u0629 \u0635\u063a\u0627\u0631 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646.<\/p>\n

\u0645\u0627 \u062a\u0642\u062f\u0645 \u0645\u0646 \u062c\u0647\u0629\u060c \u0648\u0645\u0646 \u062c\u0647\u0629 \u0623\u062e\u0631\u0649\u060c<\/span><\/strong> \u0641\u0642\u062f \u0633\u0647\u0649 \u0639\u0644\u0649 \u0627\u0644\u0645\u0634\u0631\u0639 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0645\u0642\u0627\u0645 \u0625\u0639\u0645\u0627\u0644 \u0630\u0627\u062a \u0627\u0644\u0645\u064a\u0632\u0629 \u0644\u0643\u0644 \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0627\u0644\u062e\u0627\u0635\u0629 (\u0627\u0644\u0645\u0627\u062f\u0629 78\/\u0645\u0643\u0631\u0631\u060c \u0628\u062d\u064a\u062b \u062a\u0635\u0628\u062d \u0627\u0644\u0646\u0633\u0628\u0629 5%) \u0648\u0627\u0644\u0634\u0631\u0643\u0629 \u0630\u0627\u062a \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0645\u062d\u062f\u0648\u062f\u0629 (\u0627\u0644\u0645\u0627\u062f\u0629 64\/\u0647\u0640\u060c \u0628\u062d\u064a\u062b \u062a\u0635\u0628\u062d \u0627\u0644\u0646\u0633\u0628\u0629 5%).<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 (14) \u0645\u0646 \u0645\u0634\u0631\u0648\u0639 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0639\u062f\u0644:<\/span> \u062a\u0637\u0631\u0642 \u0647\u0630\u0627 \u0627\u0644\u062a\u0639\u062f\u064a\u0644 \u0627\u0644\u0649 \u0645\u0627 \u064a\u0645\u0643\u0646 \u0627\u062f\u0631\u0627\u062c\u0647 \u0639\u0644\u0649 \u062c\u062f\u0648\u0644 \u0627\u0644\u0627\u0639\u0645\u0627\u0644 \u0645\u0646 \u0623\u0645\u0648\u0631 \u0627\u0636\u0627\u0641\u064a\u0629 \u0628\u0637\u0644\u0628 \u0645\u0646 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0627\u0644\u062d\u0627\u0636\u0631\u064a\u0646 \u0644\u0644\u0627\u062c\u062a\u0645\u0627\u0639 \u0648\u0641\u0642\u0627\u064b \u0644\u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0645\u0627\u062f\u0629 (171\/\u0623\/9)\u061b \u062d\u064a\u062b \u062c\u0627\u0621 \u0627\u0644\u0646\u0635 \u0627\u0644\u0645\u064f\u0642\u062a\u0631\u062d \u0644\u064a\u0642\u0644\u0635 \u062a\u0644\u0643 \u0627\u0644\u0646\u0633\u0628\u0629 \u0648\u0627\u0644\u062a\u064a \u0643\u0627\u0646\u062a (10%) \u0644\u062a\u0635\u0628\u062d (5%) \u0641\u0642\u0637. \u0648\u0641\u064a \u0630\u0644\u0643 \u062b\u063a\u0631\u0629 \u0643\u0628\u064a\u0631\u0629 \u0633\u062a\u0632\u062f\u0627\u062f \u0647\u0648\u062a\u0647\u0627 \u0625\u0646 \u062a\u0645 \u0627\u0642\u0631\u0627\u0631 \u0627\u0644\u062a\u0639\u062f\u064a\u0644\u061b \u062d\u064a\u062b \u0639\u0627\u062f\u0629 \u0645\u0627 \u062a\u0633\u062a\u062e\u062f\u0645 \u0645\u062c\u0627\u0644\u0633 \u0627\u062f\u0627\u0631\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0647\u0630\u0627 \u0627\u0644\u0646\u0635 \u0644\u063a\u0627\u064a\u0627\u062a \u0627\u062f\u0631\u0627\u062c \u0645\u0633\u0627\u0626\u0644 \u0627\u062e\u0631\u0649 \u0647\u0627\u0645\u0634\u064a\u0629 \u0644\u0645 \u062a\u0643\u0646 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0639\u0644\u0649 \u0639\u0644\u0645 \u0628\u0647\u0627 \u0628\u0639\u062f \u0627\u0639\u062f\u0627\u062f \u0648\u062a\u062c\u0647\u064a\u0632 \u062a\u0648\u0643\u064a\u0644\u0627\u062a \u062d\u0636\u0648\u0631 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u0627\u062a. \u0643\u0645\u0627 \u0623\u0646 \u0627\u0644\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0623\u0643\u062b\u0631 \u062a\u0637\u0631\u0641\u0627\u064b \u0644\u0647\u0630\u0627 \u0627\u0644\u0628\u0646\u062f \u0642\u062f \u064a\u0630\u0647\u0628 \u0627\u0644\u0649 \u0637\u0631\u062d \u0645\u0648\u0636\u0648\u0639 \u062a\u0642\u062f\u064a\u0645 \u0645\u062c\u0644\u0633 \u0627\u0644\u0627\u062f\u0627\u0631\u0629 \u0627\u0633\u062a\u0642\u0627\u0644\u0627\u062a\u0647\u0645 \u0644\u063a\u0627\u064a\u0627\u062a \u0627\u0646\u062a\u062e\u0627\u0628 \u0645\u062c\u0644\u0633 \u0627\u062f\u0627\u0631\u0629 \u062c\u062f\u064a\u062f \u0644\u0635\u062f \u0645\u062d\u0627\u0648\u0644\u0627\u062a \u0627\u062d\u062f \u0627\u0639\u0636\u0627\u0621 \u0645\u062c\u0644\u0633 \u0627\u0644\u0627\u062f\u0627\u0631\u0629 \u0639\u0646 \u062a\u0642\u0635\u064a \u0627\u0644\u062d\u0642\u0627\u0626\u0642 \u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u062c\u0644\u0633 \u0648\/\u0623\u0648 \u0644\u0643\u0641\u0647 \u0639\u0646 \u0627\u0632\u0639\u0627\u062c \u0645\u062c\u0644\u0633 \u0627\u0644\u0627\u062f\u0627\u0631\u0629 \u0641\u064a \u0623\u0639\u0645\u0627\u0644\u0647!<\/p>\n

\u0648\u0642\u062f \u0643\u0627\u0646 \u0627\u0644\u0623\u062c\u062f\u0631 \u0628\u0627\u0644\u0645\u0634\u0631\u0648\u0639 \u0623\u0646 \u064a\u0646\u0627\u063a\u0645 \u0647\u0630\u0627 \u0627\u0644\u0646\u0635 \u0648\/\u0623\u0648 \u062a\u0639\u062f\u064a\u0644\u0647 \u0645\u0639 \u0627\u0644\u0645\u0648\u0627\u062f (66 \/ 5) \u0648 (76 \u0645\u0643\u0631\u0631\/5) \u0644\u063a\u0627\u064a\u0627\u062a \u062a\u0648\u062d\u064a\u062f \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0629 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0629 \u0630\u0627\u062a \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0645\u062d\u062f\u0648\u062f\u0629 \u0648\u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0627\u0644\u062e\u0627\u0635\u0629.<\/span><\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 (15) \u0645\u0646 \u0645\u0634\u0631\u0648\u0639 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0639\u062f\u0644:<\/span> \u064a\u062a\u0637\u0631\u0642 \u0647\u0630\u0627 \u0627\u0644\u062a\u0639\u062f\u064a\u0644 \u0627\u0644\u0649 \u0627\u0644\u062f\u0639\u0648\u0629 \u0627\u0644\u0649 \u0627\u062c\u062a\u0645\u0627\u0639 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646\u061b \u062d\u064a\u062b \u062a\u0636\u0645\u0646 \u0627\u0644\u0646\u0635 \u0627\u0644\u0645\u064f\u0642\u062a\u0631\u062d \u062a\u062e\u0641\u064a\u0636 \u0646\u0633\u0628\u0629 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0627\u0644\u0630\u064a\u0646 \u064a\u062d\u0642 \u0644\u0647\u0645 \u0627\u0644\u062f\u0639\u0648\u0629 \u0644\u0644\u0627\u062c\u062a\u0645\u0627\u0639 \u0639\u0628\u0631 \u062a\u0642\u062f\u064a\u0645 \u0637\u0644\u0628 \u0644\u0644\u0645\u0631\u0627\u0642\u0628 \u0627\u0644\u0649 (10%) \u0628\u062f\u0644\u0627\u064b \u0645\u0646 (15%) \u0641\u064a \u0627\u0644\u0646\u0635 \u0627\u0644\u0623\u0635\u0644\u064a.<\/p>\n

\u0648\u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0633\u064a\u0627\u0642 \u0641\u0642\u062f \u0643\u0627\u0646 \u0627\u0644\u0627\u062c\u062f\u0649 \u0628\u0627\u0644\u0645\u0634\u0631\u0639 \u0627\u0637\u0644\u0627\u0642 \u0647\u0630\u0627 \u0627\u0644\u062d\u0643\u0645 \u0639\u0628\u0631 \u062a\u0639\u062f\u064a\u0644 \u0643\u0644 \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u062a\u064a\u0646:<\/span> (64\/\u0628) \u0648 (78\/\u0623 \u0645\u0643\u0631\u0631) \u0644\u064a\u0634\u0645\u0644 \u0647\u0630\u0627 \u0627\u0644\u062d\u0643\u0645 \u0643\u0644\u0627\u064b \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u0630\u0627\u062a \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0645\u062d\u062f\u0648\u062f\u0629 \u0648\u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0627\u0644\u062e\u0627\u0635\u0629.<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 (16) \u0645\u0646 \u0645\u0634\u0631\u0648\u0639 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0639\u062f\u0644:<\/span> \u064a\u062a\u0637\u0631\u0642 \u0647\u0630\u0627 \u0627\u0644\u062a\u0639\u062f\u064a\u0644 \u0627\u0644\u0649 \u0645\u0633\u0623\u0644\u0629 \u0628\u0627\u0644\u063a\u0629 \u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0644\u0645 \u062a\u0643\u0646 \u062a\u062d\u0638\u064e \u0628\u062a\u0646\u0638\u064a\u0645\u064d \u0633\u0627\u0628\u0642\u0627\u064b\u061b \u062d\u064a\u062b \u064a\u0648\u0643\u0644 \u0627\u0644\u062a\u0639\u062f\u064a\u0644 \u0627\u062e\u062a\u0635\u0627\u0635 \u0628\u064a\u0639 \u0623\u064a \u0645\u0646 \u0645\u0648\u062c\u0648\u062f\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0629 (\u0643\u062b\u064a\u0631\u0629 \u0643\u0627\u0646\u062a \u0627\u0645 \u0642\u0644\u064a\u0644\u0629) \u0627\u0644\u0649 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0643\u0627\u0641\u0627\u064b \u0628\u0630\u0644\u0643 \u064a\u062f \u0645\u062c\u0644\u0633 \u0627\u0644\u0627\u062f\u0627\u0631\u0629 \u0639\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0633\u0623\u0644\u0629\u061b \u0625\u0630 \u0643\u0627\u0646\u062a \u0627\u0644\u0623\u0645\u0648\u0631 \u062a\u062c\u0631\u064a \u0641\u064a \u0627\u0644\u0633\u0627\u0628\u0642 \u0639\u0644\u0649 \u0623\u0646 \u0627\u062e\u062a\u0635\u0627\u0635 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0645\u062d\u0635\u0648\u0631 \u0641\u064a \u0639\u0645\u0644\u064a\u0629 \u0628\u064a\u0639 \u0627\u0644\u0634\u0631\u0643\u0629 \u0641\u0642\u0637 \u062f\u0648\u0646 \u0623\u0646 \u064a\u0634\u0645\u0644 \u0645\u0648\u062c\u0648\u062f\u0627\u062a\u0647\u0627.<\/p>\n

\u0648\u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0633\u064a\u0627\u0642 \u0641\u0644\u0627 \u0628\u062f \u0644\u0646\u0627 \u0645\u0646 \u0627\u0644\u0627\u062b\u0646\u0627\u0621 \u0639\u0644\u0649 \u0647\u0630\u0627 \u0627\u0644\u062a\u0639\u062f\u064a\u0644 \u0628\u0648\u0635\u0641\u0647 \u0627\u062f\u0627\u0629 \u0636\u0628\u0637 \u062c\u064a\u062f\u0629\u061b \u062d\u064a\u062b \u062a\u0633\u062a\u0637\u064a\u0639 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u062a\u0648\u0643\u064a\u0644 \u0628\u0639\u0636 \u0635\u0644\u0627\u062d\u064a\u0627\u062a\u0647\u0627 \u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0627\u062f\u0627\u0631\u0629<\/span> (\u0643\u0639\u0645\u0644\u064a\u0629 \u0628\u064a\u0639 \u0627\u0644\u0645\u0646\u0642\u0648\u0644\u0627\u062a \u0627\u0644\u0628\u0633\u064a\u0637\u0629 \u0623\u0648 \u0627\u0644\u0633\u064a\u0627\u0631\u0627\u062a). \u0625\u0644\u0627 \u0623\u0646\u0647 \u0648\u0645\u0646 \u062c\u0647\u0629 \u0623\u062e\u0631\u0649 \u0642\u062f \u064a\u0643\u0648\u0646 \u0627\u062f\u0627\u0629 \u062a\u064e\u0639\u0648\u0642 \u0639\u0645\u0644 \u0645\u062c\u0644\u0633 \u0627\u0644\u0627\u062f\u0627\u0631\u0629 \u0628\u0627\u0644\u0623\u062e\u0635 \u062d\u064a\u0646 \u062a\u0645\u0633\u0643 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0628\u0635\u0644\u0627\u062d\u064a\u0627\u062a\u0647\u0627 \u0628\u0635\u0648\u0631\u0629 \u0645\u0637\u0644\u0642\u0629\u061b \u0625\u0630 \u0644\u0627 \u064a\u0639\u0642\u0644 -\u0641\u064a \u062d\u064a\u0646\u0647\u0627- \u0623\u0646 \u064a\u062a\u0637\u0644\u0628 \u0628\u064a\u0639 \u0627\u062d\u062f \u0645\u0648\u062c\u0648\u062f\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0628\u0633\u064a\u0637\u0629 \u0644\u0645\u0648\u0627\u0641\u0642\u0629 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u063a\u064a\u0631 \u0627\u0644\u0639\u0627\u062f\u064a\u0629\u060c \u0633\u064a\u0645\u0627 \u0623\u0646 \u062a\u0642\u0631\u064a\u0631 \u0645\u062c\u0644\u0633 \u0627\u0644\u0627\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u062a\u0638\u0647\u0631 \u0645\u062b\u0644 \u0647\u0630\u0647 \u0627\u0644\u0623\u0645\u0648\u0631 \u0628\u0635\u0648\u0631\u0629 \u0648\u0627\u0636\u062d\u0629.<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 (17) \u0645\u0646 \u0645\u0634\u0631\u0648\u0639 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0639\u062f\u0644:<\/span> \u064a\u062a\u0637\u0631\u0642 \u0647\u0630\u0627 \u0627\u0644\u062a\u0639\u062f\u064a\u0644 \u0627\u0644\u0649 \u0623\u0633\u0645\u0627\u0621 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0627\u0644\u0630\u064a\u0646 \u064a\u062d\u0642 \u0644\u0647\u0645 \u062d\u0636\u0648\u0631 \u0648\u0645\u0646\u0627\u0642\u0634\u0629 \u0627\u062c\u062a\u0645\u0627\u0639\u0627\u062a \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0639\u0627\u0645\u0629\u061b \u062d\u064a\u062b \u062a\u0636\u0645\u0646 \u0627\u0644\u062a\u0639\u062f\u064a\u0644 \u062a\u0639\u062f\u064a\u0644 \u0645\u062f\u0629 \u0643\u0648\u0646 \u0627\u0644\u0634\u0631\u064a\u0643 \u0645\u062f\u0631\u062c\u0627\u064b \u0641\u064a \u0627\u0644\u0633\u062c\u0644\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u0645\u0646\u0630 \u064a\u0648\u0645 \u0648\u0627\u062d\u062f \u0628\u062f\u0644\u0627\u064b \u0645\u0646 \u0627\u0644\u0646\u0635 \u0627\u0644\u0623\u0635\u0644\u064a \u0627\u0644\u0630\u064a \u0643\u0627\u0646 \u064a\u0642\u0636\u064a \u0628\u0623\u0646 \u064a\u0643\u0648\u0646 \u0643\u0630\u0644\u0643 \u0645\u0646\u0630 \u062b\u0644\u0627\u062b\u0629 \u0623\u064a\u0627\u0645. \u0648\u064a\u0623\u062a\u064a \u0647\u0630\u0627 \u0627\u0644\u062a\u0639\u062f\u064a\u0644 \u0641\u064a \u0638\u0644 \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0644\u062f\u0649 \u0645\u0631\u0643\u0632 \u0627\u064a\u062f\u0627\u0639 \u0627\u0644\u0627\u0648\u0631\u0627\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 (19) \u0645\u0646 \u0645\u0634\u0631\u0648\u0639 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0639\u062f\u0644:<\/span> \u064a\u062a\u0637\u0631\u0642 \u0645\u0642\u062a\u0631\u062d \u0627\u0644\u062a\u0639\u062f\u064a\u0644 \u0647\u0630\u0627 \u0627\u0644\u0649 \u062a\u062e\u0641\u064a\u0636 \u0646\u0633\u0628\u0629 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0627\u0644\u0630\u064a\u0646 \u064a\u062d\u0642 \u0644\u0647\u0645 \u0627\u0644\u062a\u0642\u062f\u0645 \u0628\u0637\u0644\u0628 \u0627\u0644\u0649 \u0645\u0631\u0627\u0642\u0628 \u0639\u0627\u0645 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0644\u063a\u0627\u064a\u0627\u062a \u062a\u0634\u0643\u064a\u0644 \u0644\u062c\u0627\u0646 \u062a\u062f\u0642\u064a\u0642 \u0639\u0644\u0649 \u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0641\u0642\u0627\u064b \u0644\u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0645\u0627\u062f\u0629 (275\/\u0623) \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u061b \u062d\u064a\u062b \u062a\u0636\u0645\u0646 \u0645\u064f\u0642\u062a\u0631\u062d \u0627\u0644\u062a\u0639\u062f\u064a\u0644 \u062a\u062e\u0641\u064a\u0636 \u062a\u0644\u0643 \u0627\u0644\u0646\u0633\u0628\u0629 \u0645\u0646 (15%) \u0644\u062a\u0635\u0628\u062d (10%). \u0648\u0641\u064a \u0630\u0644\u0643 \u062e\u0637\u0648\u0629 \u0641\u064a \u0627\u0644\u0627\u062a\u062c\u0627\u0647 \u0627\u0644\u0635\u062d\u064a\u062d \u0644\u062d\u0645\u0627\u064a\u0629 \u062d\u0642\u0648\u0642 \u0623\u0642\u0644\u064a\u0629 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u0621.<\/p>\n

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