{"id":114428,"date":"2018-02-20T03:53:59","date_gmt":"2018-02-20T00:53:59","guid":{"rendered":"https:\/\/www.mohamah.net\/law\/?p=114428"},"modified":"2018-02-20T03:53:59","modified_gmt":"2018-02-20T00:53:59","slug":"%d9%85%d9%88%d8%b6%d9%88%d8%b9-%d9%85%d9%85%d9%8a%d8%b2-%d9%8a%d8%b4%d8%b1%d8%ad-%d9%83%d9%8a%d9%81%d9%8a%d8%a9-%d8%ad%d9%85%d8%a7%d9%8a%d8%a9-%d8%b5%d8%ba%d8%a7%d8%b1-%d8%a7%d9%84%d9%85%d8%b3%d8%a7","status":"publish","type":"post","link":"https:\/\/www.mohamah.net\/law\/%d9%85%d9%88%d8%b6%d9%88%d8%b9-%d9%85%d9%85%d9%8a%d8%b2-%d9%8a%d8%b4%d8%b1%d8%ad-%d9%83%d9%8a%d9%81%d9%8a%d8%a9-%d8%ad%d9%85%d8%a7%d9%8a%d8%a9-%d8%b5%d8%ba%d8%a7%d8%b1-%d8%a7%d9%84%d9%85%d8%b3%d8%a7\/","title":{"rendered":"\u0645\u0648\u0636\u0648\u0639 \u0645\u0645\u064a\u0632 \u064a\u0634\u0631\u062d \u0643\u064a\u0641\u064a\u0629 \u062d\u0645\u0627\u064a\u0629 \u0635\u063a\u0627\u0631 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646"},"content":{"rendered":"

\u062f\u0644\u064a\u0644 \u062d\u0645\u0627\u064a\u0629 \u0635\u063a\u0627\u0631 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0641\u064a \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0635\u0631\u064a<\/strong><\/p>\n

\u0625\u064a\u0645\u0627\u0646\u0627\u064b \u0645\u0646 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0633\u0648\u0642 \u0627\u0644\u0645\u0627\u0644 \u0628\u0645\u0628\u062f\u0623 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0641\u0649 \u0633\u0648\u0642 \u0627\u0644\u0645\u0627\u0644 \u0648\u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0641\u064a\u0647 \u0628\u062d\u064a\u062b \u064a\u0643\u0648\u0646<\/span>
\n\u0627\u0644\u0645\u062a\u0639\u0627\u0645\u0644\u0648\u0646 \u0639\u0644\u0649 \u0639\u0644\u0645 \u0643\u0627\u0641 \u0628\u0643\u0644 \u0627\u0644\u0642\u0648\u0627\u0639\u062f \u0648\u0627\u0644\u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u062a\u0649 \u062a\u0646\u0638\u0645 \u0639\u0645\u0644 \u0627\u0644\u0633\u0648\u0642.<\/p>\n

\u0641\u0642\u062f \u0642\u0627\u0645\u062a \u0627\u0644\u0647\u064a\u0626\u0629 \u0628\u0646\u0634\u0631 \u0627\u0644\u0623\u062f\u0644\u0629 \u0627\u0644\u0625\u0631\u0634\u0627\u062f\u064a\u0629 \u0628\u0634\u0623\u0646 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u062e\u0637\u0627\u0631 \u0628\u0625\u0635\u062f\u0627\u0631 \u0623\u0633\u0647\u0645 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u0645\u0635\u062f\u0631 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0648\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0648\u0635\u064a\u0629 \u0628\u0627\u0644\u0623\u0633\u0647\u0645 \u0648\u0627\u0644\u0623\u062f\u0644\u0629 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u062a\u0623\u0633\u064a\u0633 \u0648\u062a\u0639\u062f\u064a\u0644 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0627\u0633\u0645\u064a\u0629 \u0644\u0644\u0633\u0647\u0645.<\/p>\n

\u0648\u0633\u064a\u0631\u0627\u064b \u0639\u0644\u0649 \u0630\u0627\u062a \u0627\u0644\u0645\u0646\u0647\u062c \u0641\u0625\u0646\u0647 \u062a\u0645 \u0625\u0639\u062f\u0627\u062f \u062f\u0644\u064a\u0644 \u0635\u063a\u0627\u0631 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0641\u0649 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0648\u0630\u0644\u0643 \u0628\u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0628\u064a\u0646 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0633\u0648\u0642 \u0627\u0644\u0645\u0627\u0644 \u0648\u0645\u0634\u0631\u0648\u0639 \u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0623\u0633\u0648\u0627\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u062d\u062a\u0649 \u064a\u0643\u0648\u0646 \u0643\u0644 \u0645\u0633\u0627\u0647\u0645 \u0639\u0644\u0649 \u0628\u064a\u0646\u0629 \u0645\u0646 \u062d\u0642\u0648\u0642\u0647 \u0648\u0648\u0627\u062c\u0628\u0627\u062a\u0647 \u0643\u0645\u0633\u0627\u0647\u0645 \u0641\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0623\u0645\u0644\u064a\u0646 \u0623\u0646 \u064a\u062d\u0642\u0642 \u0647\u0630\u0627 \u0627\u0644\u062f\u0644\u064a\u0644 \u0627\u0644\u0647\u062f\u0641 \u0627\u0644\u0645\u0631\u062c\u0648 \u0645\u0646\u0647 \u0648\u0623\u0646 \u0646\u062a\u0627\u0628\u0639 \u062d\u0644\u0642\u0627\u062a \u0627\u0644\u0623\u062f\u0644\u0629 \u0627\u0644\u0625\u0631\u0634\u0627\u062f\u064a\u0629 \u062a\u0628\u0627\u0639\u0627\u064b.<\/span><\/p>\n

\u0623\u0647\u0645\u064a\u0629 \u062d\u0645\u0627\u064a\u0629 \u0635\u063a\u0627\u0631 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646<\/strong><\/span><\/span><\/p>\n

\u062a\u0637\u0628\u064a\u0642 \u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0639\u062f\u0627\u0644\u0629 \u0648\u0627\u0644\u0645\u0633\u0627\u0648\u0627\u0629 \u0648\u062a\u0643\u0627\u0641\u0624 \u0627\u0644\u0641\u0631\u0635 \u0648\u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629.
\n\u062a\u0634\u062c\u064a\u0639 \u0635\u063a\u0627\u0631 \u0627\u0644\u0645\u062f\u062e\u0631\u064a\u0646 \u0639\u0644\u0649 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0648\u062a\u0648\u0633\u064a\u0639 \u0642\u0627\u0639\u062f\u0629 \u0627\u0644\u0645\u0644\u0643\u064a\u0629.
\n\u062a\u0646\u0634\u064a\u0637 \u0648\u0627\u0633\u062a\u0642\u0631\u0627\u0631 \u0633\u0648\u0642 \u0627\u0644\u0645\u0627\u0644.<\/p>\n

\u0645\u0635\u0627\u062f\u0631 \u062d\u0645\u0627\u064a\u0629 \u062d\u0642\u0648\u0642 \u0635\u063a\u0627\u0631 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646<\/strong><\/p>\n

\u0627\u0644\u062f\u0633\u062a\u0648\u0631:<\/strong>
\n\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0645\u0633\u0627\u0648\u0627\u0629 \u0648\u0627\u0644\u0639\u062f\u0627\u0644\u0629 \u0648\u062a\u0643\u0627\u0641\u0624 \u0627\u0644\u0641\u0631\u0635.
\n\u062d\u0642 \u0627\u0644\u0634\u0643\u0648\u0649 \u0648\u0627\u0644\u062a\u0642\u0627\u0636\u0649.
\n\u0627\u0644\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u062f\u0646\u0649:
\n\u0646\u0638\u0631\u064a\u0629 \u0627\u0644\u062a\u0639\u0633\u0641 \u0641\u0649 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u062d\u0642.
\n\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0631\u0642\u0645 159\/1981.
\n\u0642\u0627\u0646\u0648\u0646 \u0633\u0648\u0642 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0631\u0642\u0645 95\/1992.<\/p>\n

\u0627\u0644\u062d\u0642\u0648\u0642 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0644\u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646<\/strong><\/span><\/p>\n

\u062d\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629<\/strong>
\n\u0627\u0644\u0623\u0631\u0628\u0627\u062d.<\/span>
\n \u062d\u0635\u064a\u0644\u0629 \u0627\u0644\u062a\u0635\u0641\u064a\u0629.<\/span>
\n \u062d\u0642 \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0629 \u0641\u0649 \u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631<\/span>
\n \u0627\u0644\u062d\u0636\u0648\u0631 \u0648\u0627\u0644\u062a\u0635\u0648\u064a\u062a \u0641\u0649 \u0627\u0644\u062c\u0645\u0639\u064a\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629.<\/span>
\n \u0627\u0646\u062a\u062e\u0627\u0628 \u0648\u0639\u0632\u0644 \u0623\u0639\u0636\u0627\u0621 \u0645\u062c\u0644\u0633 \u0627\u0644\u0625\u062f\u0627\u0631\u0629.<\/span>
\n \u0627\u0644\u062d\u0642 \u0641\u0649 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0639\u0644\u0649 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0634\u0631\u0643\u0629<\/span>
\n \u0627\u0644\u0627\u0637\u0644\u0627\u0639 \u0648\u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a.<\/span>
\n \u0645\u062d\u0627\u0633\u0628\u0629 \u0623\u0639\u0636\u0627\u0621 \u0645\u062c\u0644\u0633 \u0627\u0644\u0625\u062f\u0627\u0631\u0629.<\/span>
\n \u062a\u0648\u062c\u064a\u0647 \u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0625\u0644\u0649 \u0645\u0631\u0627\u0642\u0628 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a.<\/span>
\n \u062a\u0639\u0627\u0631\u0636 \u0627\u0644\u0645\u0635\u0627\u0644\u062d.<\/span>
\n \u062d\u0642 \u0627\u0644\u0634\u0643\u0648\u0649 \u0648\u0627\u0644\u062a\u0642\u0627\u0636\u0649<\/span>
\n \u0644\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0627\u0644\u0645\u062e\u062a\u0635\u0629 .(*)<\/span>
\n \u0627\u0644\u0644\u062c\u0648\u0621 \u0625\u0644\u0649 \u0627\u0644\u0642\u0636\u0627\u0621.<\/span><\/p>\n

\u0636\u0645\u0627\u0646\u0627\u062a \u0627\u0644\u062d\u0645\u0627\u064a\u0629 \u0644\u0635\u063a\u0627\u0631 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646<\/strong><\/p>\n

1- \u0627\u0644\u0636\u0645\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0645\u0644\u0643\u064a\u0629.<\/span>
\n 2- \u0627\u0644\u0636\u0645\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0629 \u0641\u0649 \u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631.<\/span>
\n 3- \u0627\u0644\u0636\u0645\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0639\u0644\u0649 \u0645\u062c\u0644\u0633 \u0627\u0644\u0625\u062f\u0627\u0631\u0629.<\/span>
\n 4- \u0627\u0644\u0636\u0645\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u062d\u0642 \u0641\u0649 \u0627\u0644\u0634\u0643\u0648\u0649 \u0648\u0627\u0644\u062a\u0642\u0627\u0636\u0649.<\/span>
\n 5- \u0627\u0644\u0627\u0642\u062a\u0631\u0627\u062d\u0627\u062a \u0627\u0644\u0645\u0642\u062f\u0645\u0629 \u0644\u062a\u062d\u0633\u064a\u0646 \u0645\u0648\u0642\u0641 \u0635\u063a\u0627\u0631 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646.<\/span><\/p>\n

\u0623\u0648\u0644\u0627\u064b<\/strong> :\u0627\u0644\u0636\u0645\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0645\u0644\u0643\u064a\u0629<\/p>\n

(1) \u0636\u0645\u0627\u0646\u0627\u062a \u0645\u0645\u0627\u0631\u0633\u0629 \u062d\u0642 \u0627\u0644\u0623\u0648\u0644\u0648\u064a\u0629 \u0641\u0649 \u0627\u0644\u0627\u0643\u062a\u062a\u0627\u0628 \u0641\u0649 \u0632\u064a\u0627\u062f\u0629 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0648\u062a\u062f\u0627\u0648\u0644\u0647<\/span><\/strong><\/p>\n

\u062c\u0648\u0627\u0632 \u0627\u0644\u0646\u0635 \u0641\u0649 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0623\u0633\u0627\u0633\u0649 \u0639\u0644\u0649 \u0627\u0644\u062d\u0642 \u0641\u0649 \u0627\u0644\u0623\u0648\u0644\u0648\u064a\u0629 \u0641\u0649 \u0627\u0644\u0627\u0643\u062a\u062a\u0627\u0628 \u0641\u0649 \u0632\u064a\u0627\u062f\u0629 \u0631\u0627\u0633 \u0627\u0644\u0645\u0627\u0644 \u0648\u0625\u0645\u0643\u0627\u0646 \u062a\u062f\u0627\u0648\u0644 \u0647\u0630\u0627 \u0627\u0644\u062d\u0642 \u062e\u0644\u0627\u0644 \u0645\u062f\u0629 \u0627\u0644\u0627\u0643\u062a\u062a\u0627\u0628 (\u0645\u0627\u062f\u0629 31\/ \u0644\u0627\u0626\u062d\u0629 \u0642\u0627\u0646\u0648\u0646 \u0633\u0648\u0642 \u0627\u0644\u0645\u0627\u0644).
\n\u0645\u062f\u0629 \u0627\u0644\u0627\u0643\u062a\u062a\u0627\u0628 \u0644\u0627 \u062a\u0642\u0644 \u0639\u0646 \u062b\u0644\u0627\u062b\u064a\u0646 \u064a\u0648\u0645\u0627\u064b (\u0645\u0627\u062f\u0629 31\/ \u0644\u0627\u0626\u062d\u0629 \u0642\u0627\u0646\u0648\u0646 \u0633\u0648\u0642 \u0627\u0644\u0645\u0627\u0644).
\n\u0627\u0644\u0625\u0639\u0644\u0627\u0646 \u0641\u0649 \u0627\u0644\u0635\u062d\u0641 \u0642\u0628\u0644 \u0627\u0644\u0645\u0648\u0639\u062f \u0628\u0633\u0628\u0639\u0629 \u0623\u064a\u0627\u0645 \u0639\u0644\u0649 \u0627\u0644\u0623\u0642\u0644 (\u0645\u0627\u062f\u0629 33\/ \u0644\u0627\u0626\u062d\u0629 \u0642\u0627\u0646\u0648\u0646 \u0633\u0648\u0642 \u0627\u0644\u0645\u0627\u0644).<\/p>\n

\n(2) \u0636\u0645\u0627\u0646\u0627\u062a \u062a\u062a\u0639\u0644\u0642 \u0628\u062d\u0642 \u0627\u0644\u0623\u0648\u0644\u0648\u064a\u0629 \u0641\u0649 \u062d\u0635\u0629 \u0645\u0646 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u0648\u0632\u0639\u0629<\/span><\/p>\n

\u062d\u0642 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u062d\u0635\u0629 \u0623\u0648\u0644\u0649 \u0645\u0646 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0628\u0648\u0627\u0642\u0639 5% \u0639\u0644\u0649 \u0627\u0644\u0623\u0642\u0644 \u0645\u0646 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u0645\u062f\u0641\u0648\u0639 \u0644\u062a\u0648\u0632\u0639 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0648\u0630\u0644\u0643 \u0628\u0639\u062f \u0627\u0633\u062a\u0646\u0632\u0627\u0644 \u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643\u0627\u062a \u0648\u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0645\u062e\u0635\u0635\u0629 \u0644\u0644\u0627\u062d\u062a\u064a\u0627\u0637\u0649 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u0649 \u0623\u0648 \u0627\u0644\u0646\u0638\u0627\u0645\u0649 \u0648\u0642\u0628\u0644 \u062a\u0648\u0632\u064a\u0639 \u0623\u0649 \u0623\u0631\u0628\u0627\u062d \u0639\u0644\u0649 \u0623\u0635\u062d\u0627\u0628 \u062d\u0635\u0635 \u0627\u0644\u062a\u0623\u0633\u064a\u0633 \u0623\u0648 \u0645\u0643\u0627\u0641\u0622\u062a \u0644\u0623\u0639\u0636\u0627\u0621 \u0645\u062c\u0644\u0633 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 (\u0645\u0627\u062f\u0629 88 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a).<\/span>
\n(3) \u0636\u0645\u0627\u0646\u0627\u062a \u062a\u062a\u0639\u0644\u0642 \u0628\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0623\u0633\u0647\u0645 \u0627\u0644\u0645\u0645\u062a\u0627\u0632\u0629<\/p>\n

\u0648\u062c\u0648\u0628 \u0627\u0644\u0646\u0635 \u0639\u0644\u0649 \u0627\u0644\u0623\u0633\u0647\u0645 \u0627\u0644\u0645\u0645\u062a\u0627\u0632\u0629 \u0641\u0649 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0623\u0633\u0627\u0633\u0649 \u0644\u0644\u0634\u0631\u0643\u0629 \u0645\u0646\u0630 \u0627\u0644\u062a\u0623\u0633\u064a\u0633 (\u0645\u0627\u062f\u0629 9\/ \u0644\u0627\u0626\u062d\u0629 \u0642\u0627\u0646\u0648\u0646 \u0633\u0648\u0642 \u0627\u0644\u0645\u0627\u0644).<\/p>\n

\n\u0639\u062f\u0645 \u062c\u0648\u0627\u0632 \u062a\u0639\u062f\u064a\u0644 \u0627\u0644\u062d\u0642\u0648\u0642 \u0623\u0648 \u0627\u0644\u0645\u0645\u064a\u0632\u0627\u062a \u0623\u0648 \u0627\u0644\u0642\u064a\u0648\u062f \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0623\u0649 \u0646\u0648\u0639 \u0645\u0646 \u0627\u0644\u0623\u0633\u0647\u0645 \u0625\u0644\u0627 \u0628\u0642\u0631\u0627\u0631 \u0645\u0646 \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u063a\u064a\u0631 \u0627\u0644\u0639\u0627\u062f\u064a\u0629 \u0648\u0628\u0645\u0648\u0627\u0641\u0642\u0629 \u062c\u0645\u0639\u064a\u0629 \u062e\u0627\u0635\u0629 \u0644\u062d\u0645\u0644\u0629 \u0646\u0648\u0639 \u0627\u0644\u0623\u0633\u0647\u0645 \u0645\u062d\u0644 \u0627\u0644\u062a\u0639\u062f\u064a\u0644 \u0628\u0623\u063a\u0644\u0628\u064a\u0629 \u062b\u0644\u062b\u0649 \u0647\u0630\u0647 \u0627\u0644\u0623\u0633\u0647\u0645 (\u0645\u0627\u062f\u0629 10\/ \u0644\u0627\u0626\u062d\u0629 \u0642\u0627\u0646\u0648\u0646 \u0633\u0648\u0642 \u0627\u0644\u0645\u0627\u0644).<\/span><\/p>\n

\n\u0639\u062f\u0645 \u062c\u0648\u0627\u0632 \u0632\u064a\u0627\u062f\u0629 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0628\u0623\u0633\u0647\u0645 \u0645\u0645\u062a\u0627\u0632\u0629 \u0625\u0644\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0623\u0633\u0627\u0633\u0649 \u064a\u0631\u062e\u0635 \u0628\u0630\u0644\u0643 \u0627\u0628\u062a\u062f\u0627\u0621 (\u0645\u0627\u062f\u0629 24\/ \u0644\u0627\u0626\u062d\u0629 \u0642\u0627\u0646\u0648\u0646 \u0633\u0648\u0642 \u0627\u0644\u0645\u0627\u0644).<\/p>\n

\n (4) \u0636\u0645\u0627\u0646\u0627\u062a \u062a\u062a\u0639\u0644\u0642 \u0628\u062d\u0642\u0648\u0642 \u0635\u063a\u0627\u0631 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646<\/strong> <\/span>\u0641\u0649 \u062d\u0627\u0644\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062d\u0648\u0627\u0630 Acquisitions\/Take Overs \u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0627\u0643\u062a\u062a\u0627\u0628 \u0627\u0644\u0639\u0627\u0645 \u0623\u0648 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0649 \u0637\u0631\u062d\u062a 30% \u0645\u0646 \u0623\u0633\u0647\u0645\u0647\u0627 \u0644\u0644\u062a\u062f\u0627\u0648\u0644<\/p>\n

\u0627\u0644\u062a\u0632\u0627\u0645 \u0627\u0644\u0645\u0634\u062a\u0631\u0649 \u0628\u0625\u062e\u0637\u0627\u0631 \u0643\u0644 \u0645\u0633\u0627\u0647\u0645 \u064a\u0645\u0644\u0643 1% \u0642\u0628\u0644 \u0639\u0642\u062f \u0623\u0649 \u0639\u0645\u0644\u064a\u0629 \u064a\u062a\u0631\u062a\u0628 \u0639\u0644\u064a\u0647\u0627 \u062a\u062c\u0627\u0648\u0632 \u0645\u0644\u0643\u064a\u0629 \u0623\u062d\u062f \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0639\u0646 10% \u0645\u0646 \u0627\u0644\u0623\u0633\u0647\u0645 \u0623\u0648 \u062a\u062c\u0627\u0648\u0632 \u0645\u0644\u0643\u064a\u0629 \u0623\u062d\u062f \u0623\u0639\u0636\u0627\u0621 \u0645\u062c\u0644\u0633 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0623\u0648 \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0628\u0647\u0627 \u0646\u0633\u0628\u0629 5% \u0645\u0646 \u0627\u0644\u0623\u0633\u0647\u0645 (\u0645\u0627\u062f\u0629 59\/ \u0644\u0627\u0626\u062d\u0629 \u0642\u0627\u0646\u0648\u0646 \u0633\u0648\u0642 \u0627\u0644\u0645\u0627\u0644).<\/span><\/p>\n

\n\u0641\u0649 \u062d\u0627\u0644\u0629 \u0631\u063a\u0628\u0629 \u0623\u0649 \u0634\u062e\u0635 \u0641\u0649 \u0634\u0631\u0627\u0621 15% \u0623\u0648 \u0623\u0643\u062b\u0631 \u0645\u0646 \u0627\u0644\u0623\u0633\u0647\u0645\u060c \u064a\u062c\u0628 \u0639\u0644\u064a\u0647 \u0623\u0646 \u064a\u062a\u0642\u062f\u0645 \u0628\u0639\u0631\u0636 \u0644\u0644\u0634\u0631\u0627\u0621 \u0644\u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0639\u0646 \u0637\u0631\u064a\u0642 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0644\u0644\u0625\u0639\u0644\u0627\u0646 \u064a\u062d\u062f\u062f\u0647\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 (\u0645\u0627\u062f\u0629 61\/ \u0644\u0627\u0626\u062d\u0629 \u0642\u0627\u0646\u0648\u0646 \u0633\u0648\u0642 \u0627\u0644\u0645\u0627\u0644).<\/p>\n

\n(5) \u0636\u0645\u0627\u0646\u0627\u062a \u062a\u062a\u0639\u0644\u0642 \u0628\u0645\u0645\u0627\u0631\u0633\u0629 \u0639\u0631\u0636 \u0627\u0644\u0634\u0631\u0627\u0621:<\/strong><\/span><\/p>\n

\u0645\u062f\u0629 \u0627\u0644\u0639\u0631\u0636 \u0623\u0633\u0628\u0648\u0639 \u0639\u0644\u0649 \u0627\u0644\u0623\u0642\u0644 (\u0645\u0627\u062f\u0629 61\/ \u0644\u0627\u0626\u062d\u0629 \u0642\u0627\u0646\u0648\u0646 \u0633\u0648\u0642 \u0627\u0644\u0645\u0627\u0644).
\n\u0627\u0644\u0639\u0631\u0636 \u064a\u0648\u062c\u0647 \u0628\u0630\u0627\u062a \u0627\u0644\u0634\u0631\u0648\u0637 \u0644\u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 (\u0645\u0627\u062f\u0629 61\/ \u0644\u0627\u0626\u062d\u0629 \u0642\u0627\u0646\u0648\u0646 \u0633\u0648\u0642 \u0627\u0644\u0645\u0627\u0644).
\n\u0627\u0644\u0625\u0639\u0644\u0627\u0646 \u0641\u0649 \u0635\u062d\u064a\u0641\u062a\u064a\u0646 \u064a\u0648\u0645\u064a\u062a\u064a\u0646 \u0648\u0627\u0633\u0639\u062a\u0649 \u0627\u0644\u0627\u0646\u062a\u0634\u0627\u0631 \u0642\u0628\u0644 \u0639\u0642\u062f \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0634\u0631\u0627\u0621 \u0628\u0623\u0633\u0628\u0648\u0639\u064a\u0646 \u0639\u0644\u0649 \u0627\u0644\u0623\u0642\u0644.<\/p>\n

\n \u062c\u0648\u0627\u0632 \u0627\u0644\u0639\u062f\u0648\u0644 \u0644\u0644\u0645\u0633\u0627\u0647\u0645 \u062e\u0644\u0627\u0644 \u0645\u062f\u0629 \u0633\u0631\u064a\u0627\u0646 \u0627\u0644\u0639\u0631\u0636 \u0648\u0627\u0644\u062a\u0632\u0627\u0645 \u0635\u0627\u062d\u0628 \u0627\u0644\u0639\u0631\u0636 \u0628\u0625\u062a\u0645\u0627\u0645 \u0627\u0644\u0634\u0631\u0627\u0621 \u062e\u0644\u0627\u0644 \u062b\u0644\u0627\u062b\u0629 \u0623\u0633\u0627\u0628\u064a\u0639 \u0645\u0646 \u0627\u0644\u0625\u0639\u0644\u0627\u0646.<\/span><\/p>\n

\n \u0641\u0649 \u062d\u0627\u0644\u0629 \u062a\u062c\u0627\u0648\u0632 \u0627\u0644\u0623\u0633\u0647\u0645 \u0627\u0644\u0645\u0639\u0631\u0648\u0636\u0629 \u0644\u0639\u062f\u062f \u0627\u0644\u0623\u0633\u0647\u0645 \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629\u060c \u064a\u0644\u062a\u0632\u0645 \u0635\u0627\u062d\u0628 \u0627\u0644\u0639\u0631\u0636 \u0628\u0627\u0644\u0634\u0631\u0627\u0621 \u0645\u0646 \u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0648\u0627\u0644\u062a\u0646\u0627\u0633\u0628 \u0645\u0639 \u062c\u0628\u0631 \u0627\u0644\u0643\u0633\u0648\u0631 \u0644\u0635\u0627\u0644\u062d \u0635\u063a\u0627\u0631 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 (\u0645\u0627\u062f\u0629 61 \u0645\u0643\u0631\u0631\u0627 “1”).<\/span><\/p>\n

\n\u0644\u0627 \u064a\u062c\u0648\u0632 \u0644\u0635\u0627\u062d\u0628 \u0627\u0644\u0639\u0631\u0636 \u0634\u0631\u0627\u0621 \u0627\u0644\u0623\u0633\u0647\u0645 \u0625\u0644\u0627 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0639\u0631\u0636 \u0627\u0644\u0634\u0631\u0627\u0621 \u062e\u0644\u0627\u0644 \u0641\u062a\u0631\u0629 \u0633\u0631\u064a\u0627\u0646\u0647 (\u0645\u0627\u062f\u0629 61 \u0645\u0643\u0631\u0631\u0627 “2”).
\n\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0627\u0644\u0625\u0641\u0635\u0627\u062d (\u0645\u0627\u062f\u0629 61).<\/p>\n

\n\u0641\u0649 \u062d\u0627\u0644\u0629 \u0627\u0644\u062e\u0635\u062e\u0635\u0629 \u0628\u0634\u0631\u0627\u0621 15% \u0641\u0623\u0643\u062b\u0631 \u0645\u0646 \u0623\u0633\u0647\u0645 \u0634\u0631\u0643\u0627\u062a \u062a\u0633\u0627\u0647\u0645 \u0641\u064a\u0647\u0627 \u0627\u0644\u062f\u0648\u0644\u0629 \u0623\u0648 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0623\u0648 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0639\u0627\u0645\u060c \u064a\u062c\u0628 \u0623\u0646 \u064a\u0634\u0645\u0644 \u0639\u0631\u0636 \u0627\u0644\u0634\u0631\u0627\u0621 \u0627\u0644\u062a\u0642\u062f\u0645 \u0625\u0644\u0649 \u0645\u0633\u0627\u0647\u0645\u0649 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u062e\u0627\u0635 \u0628\u0639\u0631\u0636 \u0644\u0634\u0631\u0627\u0621 25% \u0645\u0646 \u0627\u0644\u0623\u0633\u0647\u0645 \u0639\u0644\u0649 \u0627\u0644\u0623\u0642\u0644\u060c \u0641\u0625\u0630\u0627 \u062a\u062c\u0627\u0648\u0632\u062a \u0627\u0644\u0623\u0633\u0647\u0645 \u0627\u0644\u0645\u0639\u0631\u0648\u0636\u0629 \u0627\u0644\u0639\u062f\u062f \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u060c \u064a\u062c\u0628 \u0627\u0644\u0634\u0631\u0627\u0621 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0648\u0627\u0644\u062a\u0646\u0627\u0633\u0628 (\u0645\u0627\u062f\u0629 61 \u0645\u0643\u0631\u0631\u0627 “4”).<\/p>\n

\n(6) \u0636\u0645\u0627\u0646\u0627\u062a \u062a\u062a\u0639\u0644\u0642 \u0628\u062d\u0627\u0644\u0629 \u0627\u0644\u0627\u0646\u062f\u0645\u0627\u062c<\/strong><\/span><\/p>\n

\u0641\u0649 \u062d\u0627\u0644\u0629 \u0627\u0644\u0627\u0646\u062f\u0645\u0627\u062c\u060c \u064a\u062c\u0648\u0632 \u0644\u0644\u0645\u0633\u0627\u0647\u0645 \u0627\u0644\u0630\u0649 \u0627\u0639\u062a\u0631\u0636 \u0639\u0644\u0649 \u0627\u0644\u0627\u0646\u062f\u0645\u0627\u062c \u0641\u0649 \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0623\u0648 \u062a\u063a\u064a\u0628 \u0628\u0639\u0630\u0631 \u0645\u0642\u0628\u0648\u0644\u060c \u0637\u0644\u0628 \u0627\u0644\u062a\u062e\u0627\u0631\u062c \u0648\u0627\u0633\u062a\u0631\u062f\u0627\u062f \u0642\u064a\u0645\u0629 \u0623\u0633\u0647\u0645\u0647 \u0645\u0639 \u0645\u0631\u0627\u0639\u0627\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u062c\u0627\u0631\u064a\u0629 \u0644\u0643\u0627\u0641\u0629 \u0623\u0635\u0648\u0644 \u0627\u0644\u0634\u0631\u0643\u0629 (\u0645\u0627\u062f\u0629 135\/ \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a).<\/p>\n

\n(7) \u0636\u0645\u0627\u0646\u0627\u062a \u0645\u0645\u0627\u0631\u0633\u0629 \u0627\u0644\u062d\u0642 \u0641\u0649 \u0627\u0644\u062a\u062e\u0627\u0631\u062c:<\/strong><\/span><\/p>\n

\u062c\u0648\u0627\u0632 \u0625\u062b\u0628\u0627\u062a \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0636 \u0648\u0637\u0644\u0628 \u0627\u0644\u062a\u062e\u0627\u0631\u062c \u0641\u0649 \u0645\u062d\u0636\u0631 \u0627\u0644\u062c\u0644\u0633\u0629 \u0623\u0648 \u062a\u0642\u062f\u064a\u0645 \u0637\u0644\u0628 \u0627\u0644\u062a\u062e\u0627\u0631\u062c \u062e\u0644\u0627\u0644 30 \u064a\u0648\u0645\u0627\u064b \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u0634\u0647\u0631 \u0642\u0631\u0627\u0631 \u0627\u0644\u0627\u0646\u062f\u0645\u0627\u062c.<\/p>\n

\n\u0636\u0631\u0648\u0631\u0629 \u062a\u0642\u0631\u064a\u0631 \u0642\u064a\u0645\u0629 \u062d\u0635\u0635 \u0627\u0644\u062a\u062e\u0627\u0631\u062c \u0627\u062a\u0641\u0627\u0642\u0627 \u0623\u0648 \u0642\u0636\u0627\u0621\u060c \u0645\u0639 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0633\u062f\u0627\u062f \u0627\u0644\u0642\u064a\u0645\u0629 \u063a\u064a\u0631 \u0627\u0644\u0645\u062a\u0646\u0627\u0632\u0639 \u0639\u0644\u064a\u0647\u0627 \u0642\u0628\u0644 \u0625\u062a\u0645\u0627\u0645 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0627\u0646\u062f\u0645\u0627\u062c.<\/p>\n

\n\u0627\u0644\u062a\u0639\u0648\u064a\u0636 \u0644\u0644\u0645\u062a\u062e\u0627\u0631\u062c \u0625\u0630\u0627 \u0643\u0627\u0646 \u0644\u0647 \u0645\u0642\u062a\u0636\u0649 \u0645\u0639 \u062a\u0642\u0631\u064a\u0631 \u062d\u0642 \u0627\u0644\u0627\u0645\u062a\u064a\u0627\u0632 \u0644\u062f\u064a\u0646\u0647 \u0639\u0644\u0649 \u0623\u0635\u0648\u0644 \u0627\u0644\u0634\u0631\u0643\u0629 (\u0645\u0627\u062f\u0629 135\/ \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a).<\/p>\n

\n\u062b\u0627\u0646\u064a\u0627\u064b:<\/strong> \u0627\u0644\u0636\u0645\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0629 \u0641\u0649 \u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631<\/p>\n

(1) \u0639\u062f\u0645 \u062c\u0648\u0627\u0632 \u0642\u064a\u0627\u0645 \u0627\u0644\u0645\u0633\u0627\u0647\u0645 \u0628\u0627\u0644\u062a\u0635\u0648\u064a\u062a \u0628\u0627\u0644\u0648\u0643\u0627\u0644\u0629 \u0641\u0649 \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0628\u0645\u0627 \u064a\u062c\u0627\u0648\u0632 10% \u0645\u0646 \u0623\u0633\u0647\u0645 \u0627\u0644\u0634\u0631\u0643\u0629 \u0648\u0628\u062d\u062f \u0623\u0642\u0635\u0649 20% \u0645\u0646 \u0627\u0644\u0623\u0633\u0647\u0645 \u0627\u0644\u0645\u0645\u062b\u0644\u0629 \u0641\u0649 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639 (\u0645\u0627\u062f\u0629 9\/ \u0642\u0627\u0646\u0648\u0646 \u0633\u0648\u0642 \u0627\u0644\u0645\u0627\u0644\u060c \u0648\u0645\u0627\u062f\u0629 8\/ \u0644\u0627\u0626\u062d\u0629 \u0633\u0648\u0642 \u0627\u0644\u0645\u0627\u0644).<\/span><\/p>\n

(2) \u0639\u062f\u0645 \u0627\u0644\u0633\u0645\u0627\u062d \u0644\u0623\u0639\u0636\u0627\u0621 \u0645\u062c\u0644\u0633 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 \u0628\u0623\u0646 \u064a\u0633\u062a\u0642\u0637\u0628\u0648\u0627 \u0627\u0644\u062a\u0623\u064a\u064a\u062f \u0644\u0647\u0645 \u0641\u0649 \u0627\u0644\u062c\u0645\u0639\u064a\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0639 \u0637\u0631\u064a\u0642 \u0627\u0644\u062d\u0635\u0648\u0644 \u0645\u0646 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0639\u0644\u0649 \u062a\u0648\u0643\u064a\u0644\u0627\u062a \u0628\u0627\u0644\u062d\u0636\u0648\u0631 \u0646\u064a\u0627\u0628\u0629 \u0639\u0646\u0647\u0645 (\u0627\u0644\u0645\u0627\u062f\u0629 59\/ \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a).<\/span><\/p>\n

(3) \u0627\u0644\u062a\u0635\u0631\u064a\u062d \u0644\u0639\u062f\u062f \u0645\u0646 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0627\u0644\u0630\u064a\u0646 \u064a\u0645\u0644\u0643\u0648\u0646 5% \u0645\u0646 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0639\u0644\u0649 \u0627\u0644\u0623\u0642\u0644 \u0628\u062f\u0639\u0648\u0629 \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 (\u0627\u0644\u0645\u0627\u062f\u0629 61\/ \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a).<\/span><\/p>\n

(4) \u0625\u0644\u0632\u0627\u0645 \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0628\u0627\u0644\u0646\u0638\u0631 \u0641\u064a\u0645\u0627 \u064a\u0631\u0627\u0647 \u0645\u0627\u0644\u0643\u0648 5% \u0645\u0646 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0639\u0644\u0649 \u0627\u0644\u0623\u0642\u0644 \u0644\u0644\u0639\u0631\u0636 \u0639\u0644\u064a\u0647\u0627 (\u0627\u0644\u0645\u0627\u062f\u0629 63\/ \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a).<\/span><\/p>\n

(5) \u0627\u0634\u062a\u0631\u0627\u0637 \u062d\u0636\u0648\u0631 25% \u0639\u0644\u0649 \u0627\u0644\u0623\u0642\u0644 \u0648 50% \u0639\u0644\u0649 \u0627\u0644\u0623\u0643\u062b\u0631 \u0645\u0646 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0644\u0644\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0627\u0644\u0639\u0627\u062f\u064a\u0629 \u0645\u0645\u0627 \u064a\u062a\u064a\u062d \u0644\u0644\u0623\u0642\u0644\u064a\u0629 \u0641\u0631\u0635 \u0627\u0644\u062a\u0643\u062a\u0644 \u0644\u062a\u0645\u0631\u064a\u0631 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u062a\u0649 \u062a\u062d\u0642\u0642 \u0645\u0635\u0627\u0644\u062d\u0647\u0627 (\u0627\u0644\u0645\u0627\u062f\u0629 67\/ \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a) \u0645\u0639 \u0635\u062d\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639 \u0627\u0644\u062b\u0627\u0646\u0649 \u0623\u064a\u0627\u064b \u0643\u0627\u0646 \u0639\u062f\u062f \u0627\u0644\u0623\u0633\u0647\u0645 \u0627\u0644\u0645\u0645\u062b\u0644\u0629 \u0641\u064a\u0647.<\/span><\/p>\n

(6) \u0627\u0644\u062a\u0635\u0631\u064a\u062d \u0644\u0645\u0627\u0644\u0643\u0649 10% \u0645\u0646 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0639\u0644\u0649 \u0627\u0644\u0623\u0642\u0644 \u0628\u0637\u0644\u0628 \u0639\u0642\u062f \u062c\u0645\u0639\u064a\u0629 \u0639\u0627\u0645\u0629 \u063a\u064a\u0631 \u0639\u0627\u062f\u064a\u0629 \u0641\u0625\u0630\u0627 \u0644\u0645 \u064a\u0642\u0645 \u0627\u0644\u0645\u062c\u0644\u0633 \u0628\u062f\u0639\u0648\u062a\u0647\u0627 \u0623\u0628\u0644\u063a\u0648\u0627 \u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0644\u062a\u0642\u0648\u0645 \u0628\u062f\u0639\u0648\u0629 \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0627\u0646\u0639\u0642\u0627\u062f \u0648\u0627\u0634\u062a\u0631\u0627\u0637 \u0645\u0648\u0627\u0641\u0642\u0629 \u062b\u0644\u062b\u0649 \u0627\u0644\u0623\u0633\u0647\u0645 \u0627\u0644\u0645\u0645\u062b\u0644\u0629 \u0641\u0649 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639 \u0625\u0644\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0627\u0644\u0642\u0631\u0627\u0631 \u064a\u062a\u0639\u0644\u0642 \u0628\u0632\u064a\u0627\u062f\u0629 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0623\u0648 \u062a\u062e\u0641\u064a\u0636\u0647 \u0623\u0648 \u062d\u0644 \u0627\u0644\u0634\u0631\u0643\u0629 \u0642\u0628\u0644 \u0627\u0644\u0645\u064a\u0639\u0627\u062f \u0623\u0648 \u062a\u063a\u064a\u064a\u0631 \u0627\u0644\u063a\u0631\u0636 \u0627\u0644\u0623\u0635\u0644\u0649 \u0623\u0648 \u0627\u0644\u0627\u0646\u062f\u0645\u0627\u062c\u060c \u0641\u064a\u0634\u062a\u0631\u0637 \u0645\u0648\u0627\u0641\u0642\u0629 75% \u0645\u0646 \u0627\u0644\u0623\u0633\u0647\u0645 \u0627\u0644\u0645\u0645\u062b\u0644\u0629 \u0641\u0649 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639 (\u0627\u0644\u0645\u0627\u062f\u0629 70\/ \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a).<\/span><\/p>\n

(7) \u062d\u0642 \u0635\u063a\u0627\u0631 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0641\u0649 \u0623\u0646 \u062a\u0637\u0644\u0628 \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0627\u0644\u0646\u0638\u0631 \u0641\u0649 \u0627\u0644\u0648\u0642\u0627\u0626\u0639 \u0627\u0644\u062e\u0637\u064a\u0631\u0629 \u0627\u0644\u062a\u0649 \u062a\u062a\u0643\u0634\u0641 \u0623\u062b\u0646\u0627\u0621 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639 (\u0627\u0644\u0645\u0627\u062f\u0629 71\/ \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a).<\/span><\/p>\n

( 8 ) \u0628\u0637\u0644\u0627\u0646 \u0623\u0649 \u0646\u0635 \u0641\u0649 \u0627\u0644\u0646\u0638\u0627\u0645 \u0639\u0644\u0649 \u062d\u0631\u0645\u0627\u0646 \u0627\u0644\u0645\u0633\u0627\u0647\u0645 \u0645\u0646 \u062d\u0642 \u062d\u0636\u0648\u0631 \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0645\u0646 \u0627\u0644\u0645\u0646\u0627\u0642\u0634\u0629 \u0648\u0627\u0633\u062a\u062c\u0648\u0627\u0628 \u0623\u0639\u0636\u0627\u0621 \u0627\u0644\u0645\u062c\u0644\u0633 \u0648\u0645\u0631\u0627\u0642\u0628\u0649 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0648\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0642\u0628\u0644 \u0627\u062c\u062a\u0645\u0627\u0639 \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0648\u0627\u0644\u0627\u062d\u062a\u0643\u0627\u0645 \u0625\u0644\u0649 \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0625\u0630\u0627 \u0631\u0623\u0649 \u0627\u0644\u0645\u0633\u0627\u0647\u0645 \u0623\u0646 \u0631\u062f \u0645\u062c\u0644\u0633 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u063a\u064a\u0631 \u0643\u0627\u0641 (\u0627\u0644\u0645\u0627\u062f\u0629 72\/ \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a).<\/span><\/p>\n

(9) \u062d\u0642 \u0639\u062f\u062f \u0645\u0646 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u064a\u0645\u062b\u0644 \u0639\u0634\u0631 \u0627\u0644\u0623\u0635\u0648\u0627\u062a \u0627\u0644\u062d\u0627\u0636\u0631\u0629 \u0641\u0649 \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0623\u0646 \u064a\u0637\u0644\u0628\u0648\u0627 \u0627\u0642\u062a\u0631\u0627\u0639\u0627\u064b \u0633\u0631\u064a\u0627\u064b \u0643\u0644\u0645\u0627 \u062a\u0639\u0644\u0642 \u0627\u0644\u0642\u0631\u0627\u0631 \u0628\u0627\u0646\u062a\u062e\u0627\u0628 \u0623\u0639\u0636\u0627\u0621 \u0627\u0644\u0645\u062c\u0644\u0633 \u0623\u0648 \u0639\u0632\u0644\u0647\u0645 \u0623\u0648 \u0625\u0642\u0627\u0645\u0629 \u062f\u0639\u0648\u0649 \u0627\u0644\u0645\u0633\u0626\u0648\u0644\u064a\u0629 \u0639\u0644\u064a\u0647\u0645 (\u0627\u0644\u0645\u0627\u062f\u0629 73\/ \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a).<\/span><\/p>\n

\u062b\u0627\u0644\u062b\u0627\u064b:<\/strong> \u0627\u0644\u0636\u0645\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0639\u0644\u0649 \u0645\u062c\u0644\u0633 \u0627\u0644\u0625\u062f\u0627\u0631\u0629<\/p>\n

—<\/p>\n

(1) \u0627\u0644\u062a\u0632\u0627\u0645 \u0627\u0644\u0634\u0631\u0643\u0629 \u0628\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0648\u062d\u0642 \u0627\u0644\u0645\u0633\u0627\u0647\u0645<\/span> \u0641\u0649 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (\u0627\u0644\u0645\u0627\u062f\u0629 6\/ \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0633\u0648\u0642 \u0627\u0644\u0645\u0627\u0644) \u0648\u062d\u0642 \u0627\u0644\u0627\u0637\u0644\u0627\u0639 (\u0627\u0644\u0645\u0627\u062f\u0629 70) \u0648\u0636\u0631\u0648\u0631\u0629 \u0646\u0634\u0631 \u0627\u0644\u062a\u0635\u0646\u064a\u0641 \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646\u0649 \u0644\u0644\u0633\u0646\u062f\u0627\u062a (\u0627\u0644\u0645\u0627\u062f\u0629 34\/ \u0644\u0627\u0626\u062d\u0629 \u0633\u0648\u0642 \u0627\u0644\u0645\u0627\u0644).<\/p>\n

(2) \u062d\u0642 \u0635\u063a\u0627\u0631 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0641\u0649 \u0625\u062b\u0628\u0627\u062a \u0645\u062e\u0627\u0644\u0641\u062a\u0647\u0627<\/span> \u0644\u0643\u0644 \u0642\u0631\u0627\u0631 \u0644\u0644\u062c\u0645\u0639\u064a\u0629 \u0645\u0639 \u0630\u0643\u0631 \u0639\u062f\u062f \u0627\u0644\u0645\u062e\u0627\u0644\u0641\u064a\u0646 \u0648\u0645\u0627 \u064a\u0637\u0644\u0628\u0648\u0646 \u0625\u062b\u0628\u0627\u062a\u0647 \u0641\u0649 \u0645\u062d\u0636\u0631 \u0627\u0644\u062c\u0644\u0633\u0629 (\u0627\u0644\u0645\u0627\u062f\u0629 75\/ \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a)\u060c \u0648\u0625\u062b\u0628\u0627\u062a \u0631\u0623\u064a\u0647\u0645 \u0641\u0649 \u0627\u0644\u0645\u062d\u0636\u0631 \u0634\u0631\u0637 \u0636\u0631\u0648\u0631\u0649 \u0644\u0645\u0645\u0627\u0631\u0633\u0629 \u062d\u0642 \u0627\u0644\u0637\u0639\u0646 \u0623\u0645\u0627\u0645 \u0627\u0644\u0642\u0636\u0627\u0621 \u0641\u0649 \u0630\u0644\u0643 \u0627\u0644\u0642\u0631\u0627\u0631.<\/p>\n

(3) \u0644\u0643\u0644 \u0645\u0633\u0627\u0647\u0645 \u0645\u0646\u0627\u0642\u0634\u0629 \u062a\u0642\u0631\u064a\u0631 \u0645\u0631\u0627\u0642\u0628 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a<\/span> \u0623\u062b\u0646\u0627\u0621 \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0627\u0633\u062a\u064a\u0636\u0627\u062d\u0647 \u0639\u0645\u0627 \u0648\u0631\u062f \u0641\u064a\u0647 (\u0645\u0627\u062f\u0629 106\/ \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a).<\/p>\n

(4) \u062d\u0642 \u0627\u0644\u0645\u0633\u0627\u0647\u0645 \u0641\u0649 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0634\u0631\u0643\u0629<\/span><\/span> \u0648\u062d\u0633\u0627\u0628 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0648\u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0648\u062a\u0642\u0631\u064a\u0631 \u0645\u062c\u0644\u0633 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0645\u0631\u0627\u0642\u0628 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0648\u062d\u0642 \u0627\u0644\u0627\u0637\u0644\u0627\u0639 \u0639\u0644\u0649 \u0645\u0643\u0627\u0641\u0622\u062a \u0645\u062c\u0644\u0633 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u0649 \u064a\u0643\u0648\u0646 \u0644\u0647\u0645 \u0641\u064a\u0647\u0627 \u0645\u0635\u0627\u0644\u062d \u0645\u062a\u0639\u0627\u0631\u0636\u0629 (\u0627\u0644\u0645\u0627\u062f\u0629 65 \u0648 66\/ \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a).<\/p>\n

(5) \u0636\u0645\u0627\u0646\u0627\u062a \u0627\u0644\u062d\u0645\u0627\u064a\u0629 \u0645\u0646 \u062a\u0639\u0627\u0631\u0636 \u0627\u0644\u0645\u0635\u0627\u0644\u062d:<\/span><\/p>\n

\u0636\u0631\u0648\u0631\u0629 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u062a\u0631\u062e\u064a\u0635 \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0642\u0628\u0644 \u0642\u064a\u0627\u0645 \u0639\u0636\u0648 \u0645\u062c\u0644\u0633 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0628\u0645\u0628\u0627\u0634\u0631\u0629 \u0646\u0634\u0627\u0637 \u0645\u0646 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u062a\u0649 \u062a\u0632\u0627\u0648\u0644\u0647\u0627 \u0627\u0644\u0634\u0631\u0643\u0629 \u0648\u0625\u0644\u0627 \u0643\u0627\u0646 \u0644\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u062a\u0639\u0648\u064a\u0636 \u0628\u0642\u064a\u0645\u0629 \u0647\u0630\u0647 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a (\u0645\u0627\u062f\u0629 98\/ \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a).<\/p>\n

\n\u0636\u0631\u0648\u0631\u0629 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u062a\u0631\u062e\u064a\u0635 \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0642\u0628\u0644 \u0625\u0628\u0631\u0627\u0645 \u0627\u0644\u0634\u0631\u0643\u0629 \u0644\u0623\u0649 \u0639\u0642\u062f \u0645\u0646 \u0639\u0642\u0648\u062f \u0627\u0644\u0645\u0639\u0627\u0648\u0636\u0629 \u0645\u0639 \u0623\u062d\u062f \u0627\u0644\u0645\u0624\u0633\u0633\u064a\u0646 \u0623\u0648 \u0623\u0639\u0636\u0627\u0621 \u0645\u062c\u0644\u0633 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0625\u0644\u0627 \u0648\u0642\u0639 \u0628\u0627\u0637\u0644\u0627\u064b (\u0645\u0627\u062f\u0629 99\/ \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a).<\/p>\n

\n\u0639\u062f\u0645 \u062c\u0648\u0627\u0632 \u0625\u0628\u0631\u0627\u0645 \u0639\u0642\u062f \u0645\u0639\u0627\u0648\u0636\u0629 \u0645\u0639 \u0634\u0631\u0643\u0629 \u064a\u0634\u062a\u0631\u0643 \u0623\u062d\u062f \u0623\u0639\u0636\u0627\u0621 \u0627\u0644\u0645\u062c\u0644\u0633 \u0641\u0649 \u0625\u062f\u0627\u0631\u062a\u0647\u0627\u060c \u0648\u0625\u0644\u0627 \u064a\u0628\u0637\u0644 \u0627\u0644\u0639\u0642\u062f \u0627\u0644\u0630\u0649 \u062a\u0632\u064a\u062f \u0646\u0633\u0628\u0629 \u0627\u0644\u063a\u0628\u0646 \u0641\u064a\u0647 \u0639\u0646 \u062e\u0645\u0633 \u0627\u0644\u0642\u064a\u0645\u0629 \u0648\u0642\u062a \u0627\u0644\u062a\u0639\u0627\u0642\u062f (\u0645\u0627\u062f\u0629 100\/ \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a).<\/p>\n

\n\u0644\u0627 \u064a\u062c\u0648\u0632 \u0644\u0639\u0636\u0648 \u0645\u062c\u0644\u0633 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062a\u0635\u0648\u064a\u062a \u0639\u0644\u0649 \u0623\u0649 \u0639\u0645\u0644\u064a\u0629 \u064a\u0643\u0648\u0646 \u0644\u0647 \u0641\u064a\u0647\u0627 \u0645\u0635\u0644\u062d\u0629 \u0642\u062f \u062a\u062a\u0639\u0627\u0631\u0636 \u0645\u0639 \u0645\u0635\u0627\u0644\u062d \u0627\u0644\u0634\u0631\u0643\u0629 (\u0645\u0627\u062f\u0629 97\/ \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a).<\/p>\n

\n \u0631\u0627\u0628\u0639\u0627\u064b:<\/strong> \u0627\u0644\u0636\u0645\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u062d\u0642 \u0641\u0649 \u0627\u0644\u0634\u0643\u0648\u0649 \u0648\u0627\u0644\u062a\u0642\u0627\u0636\u0649<\/p>\n

(1) \u062d\u0642 \u0645\u0646 \u064a\u0645\u0644\u0643\u0648\u0646 5% \u0639\u0644\u0649 \u0627\u0644\u0623\u0642\u0644 \u0645\u0646 \u0623\u0633\u0647\u0645 \u0627\u0644\u0634\u0631\u0643\u0629 \u0641\u0649 \u0637\u0644\u0628 \u0648\u0642\u0641 \u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0627\u0644\u062a\u0649 \u062a\u0635\u062f\u0631 \u0644\u0635\u0627\u0644\u062d \u0641\u0626\u0629 \u0645\u0639\u064a\u0646\u0629 \u0645\u0646 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0623\u0648 \u0644\u0644\u0625\u0636\u0631\u0627\u0631 \u0628\u0647\u0645 (\u0627\u0644\u0645\u0627\u062f\u0629 10\/ \u0642\u0627\u0646\u0648\u0646 \u0633\u0648\u0642 \u0627\u0644\u0645\u0627\u0644).<\/span><\/p>\n

(2) \u062d\u0642 \u0627\u0644\u0634\u0643\u0648\u0649 \u0625\u0644\u0649 \u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0644\u0643\u0644 \u0645\u0633\u0627\u0647\u0645 (\u0645\u0627\u062f\u0629 155\/ \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a).<\/span><\/p>\n

(3) \u062d\u0642 \u0645\u0646 \u064a\u0645\u0644\u0643\u0648\u0646 20% \u0645\u0646 \u0631\u0623\u0633 \u0645\u0627\u0644 \u0623\u0649 \u0628\u0646\u0643 \u0623\u0648 10% \u0645\u0646 \u0631\u0623\u0633 \u0645\u0627\u0644 \u0623\u0649 \u0634\u0631\u0643\u0629 \u0645\u0633\u0627\u0647\u0645\u0629 \u0623\u0646 \u064a\u0637\u0644\u0628\u0648\u0627 \u0625\u0644\u0649 \u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0641\u062a\u064a\u0634 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0629 \u0641\u064a\u0645\u0627 \u064a\u0646\u0633\u0628 \u0625\u0644\u0649 \u0623\u0639\u0636\u0627\u0621 \u0645\u062c\u0644\u0633 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0623\u0648 \u0645\u0631\u0627\u0642\u0628\u0649 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0645\u0646 \u0645\u062e\u0627\u0644\u0641\u0627\u062a \u062c\u0633\u064a\u0645\u0629 (\u0645\u0627\u062f\u0629 158\/ \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a)\u060c \u0648\u0641\u0649 \u062d\u0627\u0644\u0629 \u0635\u062d\u0629 \u0627\u0644\u0645\u062e\u0627\u0644\u0641\u0627\u062a \u0644\u0644\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0639\u0632\u0644 \u0623\u0639\u0636\u0627\u0621 \u0645\u062c\u0644\u0633 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0631\u0641\u0639 \u062f\u0639\u0648\u0649 \u0627\u0644\u0645\u0633\u0626\u0648\u0644\u064a\u0629 \u0639\u0644\u064a\u0647\u0645 \u0628\u0645\u0648\u0627\u0641\u0642\u0629 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0627\u0644\u0645\u0645\u062b\u0644\u064a\u0646 \u0644\u0646\u0635\u0641 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0628\u0639\u062f \u0627\u0633\u062a\u0628\u0639\u0627\u062f \u0646\u0635\u064a\u0628 \u0627\u0644\u0645\u0634\u0643\u0648 \u0641\u0649 \u062d\u0642\u0647\u0645\u060c \u0643\u0645\u0627 \u064a\u0643\u0648\u0646 \u0644\u0644\u062c\u0645\u0639\u064a\u0629 \u062a\u063a\u064a\u064a\u0631 \u0645\u0631\u0627\u0642\u0628 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0648\u0631\u0641\u0639 \u062f\u0639\u0648\u0649 \u0627\u0644\u0645\u0633\u0626\u0648\u0644\u064a\u0629 \u0639\u0644\u064a\u0647 (\u0645\u0627\u062f\u0629 160\/ \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a).<\/span><\/p>\n

(4) \u0628\u0637\u0644\u0627\u0646 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0635\u0627\u062f\u0631\u0629 \u0645\u0646 \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0627\u0644\u0645\u062e\u0627\u0644\u0641\u0629 \u0644\u0644\u0642\u0627\u0646\u0648\u0646 \u0623\u0648 \u0646\u0638\u0627\u0645 \u0627\u0644\u0634\u0631\u0643\u0629\u060c \u0643\u0645\u0627 \u064a\u062c\u0648\u0632 \u0625\u0628\u0637\u0627\u0644 \u0643\u0644 \u0642\u0631\u0627\u0631 \u064a\u0635\u062f\u0631 \u0644\u0635\u0627\u0644\u062d \u0641\u0626\u0629 \u0645\u0639\u064a\u0646\u0629 \u0645\u0646 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0623\u0648 \u0644\u0644\u0625\u0636\u0631\u0627\u0631 \u0628\u0647\u0645. \u0648\u0644\u0627 \u064a\u062c\u0648\u0632 \u0623\u0646 \u064a\u0637\u0644\u0628 \u0627\u0644\u0628\u0637\u0644\u0627\u0646 \u0625\u0644\u0627 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0648\u0646 \u0627\u0644\u0630\u064a\u0646 \u0627\u0639\u062a\u0631\u0636\u0648\u0627 \u0639\u0644\u064a\u0647 \u0641\u0649 \u0645\u062d\u0636\u0631 \u0627\u0644\u062c\u0644\u0633\u0629 \u0623\u0648 \u062a\u063a\u064a\u0628\u0648\u0627 \u0639\u0646\u0647\u0627 \u0628\u0633\u0628\u0628 \u0645\u0642\u0628\u0648\u0644\u060c \u0648\u064a\u062c\u0648\u0632 \u0644\u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0623\u0646 \u062a\u0646\u0648\u0628 \u0639\u0646\u0647\u0645 \u0641\u0649 \u0637\u0644\u0628 \u0627\u0644\u0628\u0637\u0644\u0627\u0646 \u0625\u0630\u0627 \u062a\u0642\u062f\u0645\u0648\u0627 \u0628\u0623\u0633\u0628\u0627\u0628 \u062c\u062f\u064a\u0629 (\u0645\u0627\u062f\u0629 99\/ \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a).<\/span><\/p>\n

(5) \u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0644\u0627 \u062a\u0633\u0642\u0637 \u062f\u0639\u0648\u0649 \u0627\u0644\u0645\u0633\u0626\u0648\u0644\u064a\u0629 \u0627\u0644\u0645\u062f\u0646\u064a\u0629 \u0636\u062f \u0623\u0639\u0636\u0627\u0621 \u0645\u062c\u0644\u0633 \u0627\u0644\u0625\u062f\u0627\u0631\u0629. \u0648\u0644\u0643\u0644 \u0645\u0633\u0627\u0647\u0645 \u0645\u0628\u0627\u0634\u0631\u0629 \u0647\u0630\u0647 \u0627\u0644\u062f\u0639\u0648\u0649 \u0648\u064a\u0628\u0637\u0644 \u0643\u0644 \u0634\u0631\u0637 \u0641\u0649 \u0646\u0638\u0627\u0645 \u0627\u0644\u0634\u0631\u0643\u0629 \u0628\u0627\u0644\u062a\u0646\u0627\u0632\u0644 \u0639\u0646 \u0627\u0644\u062f\u0639\u0648\u0649 \u0623\u0648 \u062a\u0639\u0644\u064a\u0642 \u0645\u0628\u0627\u0634\u0631\u062a\u0647\u0627 \u0639\u0644\u0649 \u0625\u0630\u0646 \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0623\u0648 \u0639\u0644\u0649 \u0627\u062a\u062e\u0627\u0630 \u0623\u0649 \u0625\u062c\u0631\u0627\u0621 \u0622\u062e\u0631\u060c \u0645\u0639 \u0630\u0644\u0643 \u062a\u0633\u0642\u0637 \u062f\u0639\u0648\u0649 \u0627\u0644\u0645\u0633\u0626\u0648\u0644\u064a\u0629 \u0628\u0645\u0636\u0649 \u0633\u0646\u0629 \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u0642\u0631\u0627\u0631 \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0628\u0627\u0644\u0645\u0635\u0627\u062f\u0642\u0629 \u0639\u0644\u0649 \u062a\u0642\u0631\u064a\u0631 \u0645\u062c\u0644\u0633 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0630\u0649 \u062a\u0636\u0645\u0646 \u0627\u0644\u0641\u0639\u0644 \u0627\u0644\u0645\u0648\u062c\u0628 \u0644\u0644\u0645\u0633\u0626\u0648\u0644\u064a\u0629\u060c \u0648\u0644\u0627 \u062a\u0633\u0642\u0637 \u0627\u0644\u062f\u0639\u0648\u0649 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0627\u0644\u0641\u0639\u0644 \u064a\u0634\u0643\u0644 \u062c\u0646\u062d\u0629 \u0623\u0648 \u062c\u0646\u0627\u064a\u0629 (\u0645\u0627\u062f\u0629 102\/ \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a).<\/span><\/p>\n

\u062e\u0627\u0645\u0633\u0627\u064b:<\/strong> \u0627\u0642\u062a\u0631\u0627\u062d\u0627\u062a \u0644\u062a\u062d\u0633\u064a\u0646 \u0645\u0648\u0642\u0641 \u0627\u0644\u0623\u0642\u0644\u064a\u0627\u062a \u0645\u0646 \u0635\u063a\u0627\u0631 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646<\/p>\n

(1) \u062d\u0645\u0627\u064a\u0629 \u0635\u063a\u0627\u0631 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0641\u0649 \u062d\u0627\u0644\u0629 \u0627\u0644\u0627\u0633\u062a\u062d\u0648\u0627\u0630 \u0645\u0627\u0632\u0627\u0644\u062a \u0642\u0627\u0635\u0631\u0629 \u0641\u0649 \u0627\u0644\u062d\u0627\u0644\u0627\u062a \u0627\u0644\u0622\u062a\u064a\u0629:<\/strong><\/span><\/p>\n

\u062d\u0627\u0644\u0629 \u0639\u0631\u0636 \u0627\u0644\u0634\u0631\u0627\u0621 \u0627\u0644\u0630\u0649 \u0644\u0627 \u064a\u063a\u0637\u0649 \u0643\u0627\u0645\u0644 \u0623\u0633\u0647\u0645 \u0635\u063a\u0627\u0631 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0623\u0649 \u0639\u0631\u0636 \u0627\u0644\u0634\u0631\u0627\u0621 \u0644\u0646\u0633\u0628\u0629 66% \u0623\u0648 76%\u0645\u062b\u0644\u0627\u064b \u0645\u0646 \u0627\u0644\u0623\u0633\u0647\u0645.<\/p>\n

\n\u0648\u0627\u0644\u0645\u0642\u062a\u0631\u062d \u0625\u0644\u0632\u0627\u0645 \u0627\u0644\u0645\u0634\u062a\u0631\u0649 \u0628\u0634\u0631\u0627\u0621 \u0623\u0633\u0647\u0645 \u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0645\u0646 \u0627\u0644\u0623\u0642\u0644\u064a\u0629 \u0641\u0649 \u062d\u0627\u0644\u0629 \u0627\u0644\u0627\u0633\u062a\u062d\u0648\u0627\u0630 \u0639\u0644\u0649 \u062b\u0644\u062b\u0649 \u0627\u0644\u0623\u0633\u0647\u0645 \u0623\u0648 \u0623\u0643\u062b\u0631 \u0639\u0644\u0649 \u063a\u0631\u0627\u0631 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0641\u0631\u0646\u0633\u0649\u060c \u0648\u0642\u062f \u0646\u0635\u062a \u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u062f\u0648\u0644 \u0639\u0644\u0649 \u0647\u0630\u0627 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0641\u0649 \u062d\u0627\u0644\u0629 \u0634\u0631\u0627\u0621 80 \u2013 90% \u0645\u0646 \u0627\u0644\u0623\u0633\u0647\u0645 (\u0628\u0644\u062c\u064a\u0643\u0627 \u0648\u0641\u0646\u0644\u0646\u062f\u0627 \u0648\u0625\u064a\u0631\u0644\u0646\u062f\u0627 \u0648\u0627\u0644\u0628\u0631\u062a\u063a\u0627\u0644 \u0648\u0627\u0644\u0633\u0648\u064a\u062f \u0648\u0623\u0633\u0628\u0627\u0646\u064a\u0627). \u0645\u062b\u0627\u0644 \u0623\u0644\u0645\u0627\u0646\u064a\u0627: \u064a\u0639\u0637\u0649 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0623\u0644\u0645\u0627\u0646\u0649 \u062d\u0642 \u0627\u0644\u0627\u062e\u062a\u064a\u0627\u0631 \u0644\u0644\u0623\u0642\u0644\u064a\u0629 \u0645\u0646 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0628\u064a\u0646 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u062d\u062f \u0623\u062f\u0646\u0649 \u0645\u0636\u0645\u0648\u0646 \u0644\u0644\u0631\u0628\u062d \u0627\u0644\u0645\u0648\u0632\u0639 \u0623\u0648 \u0628\u064a\u0639 \u0623\u0633\u0647\u0645\u0647\u0645 \u0644\u0644\u0645\u0633\u0627\u0647\u0645 \u0627\u0644\u0630\u0649 \u0627\u0633\u062a\u062d\u0648\u0630 \u0639\u0644\u0649 90% \u0645\u0646 \u0623\u0633\u0647\u0645 \u0627\u0644\u0634\u0631\u0643\u0629. \u0648\u0627\u0644\u0628\u0631\u062a\u063a\u0627\u0644: \u0627\u0644\u062a\u0632\u0627\u0645 \u0635\u063a\u0627\u0631 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0628\u0627\u0644\u0628\u064a\u0639 \u0641\u0649 \u062d\u0627\u0644\u0629 \u0627\u0644\u0627\u0633\u062a\u062d\u0648\u0627\u0630 \u0639\u0644\u0649 90% \u0645\u0646 \u0627\u0644\u0623\u0633\u0647\u0645 \u0645\u0639 \u0625\u0639\u0637\u0627\u0621 \u0635\u063a\u0627\u0631 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u062d\u0642 \u0627\u0644\u0627\u062e\u062a\u064a\u0627\u0631 \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647 \u0641\u0649 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0623\u0644\u0645\u0627\u0646\u0649).<\/span><\/p>\n

\n\u062d\u0627\u0644\u0629 \u0627\u0644\u0627\u0633\u062a\u062d\u0648\u0627\u0630 \u0639\u0644\u0649 \u0623\u0633\u0647\u0645 \u0627\u0644\u0645\u0633\u0627\u0647\u0645 \u0627\u0644\u0631\u0626\u064a\u0633\u0649\u060c \u0623\u0649 \u0627\u0644\u0627\u0633\u062a\u062d\u0648\u0627\u0630 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u060c \u0648\u064a\u062a\u0645 \u062a\u0644\u0627\u0641\u0649 \u0627\u0644\u0642\u0635\u0648\u0631 \u0641\u0649 \u062d\u0645\u0627\u064a\u0629 \u0627\u0644\u0623\u0642\u0644\u064a\u0629 \u0645\u0646 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0628\u0627\u0644\u062a\u0639\u062f\u064a\u0644 \u0627\u0644\u0645\u0642\u062a\u0631\u062d \u0639\u0627\u0644\u064a\u0647\u060c \u062d\u064a\u062b \u062a\u062a\u0648\u0641\u0631 \u0627\u0644\u062d\u0645\u0627\u064a\u0629 \u0639\u0646\u062f \u0627\u0644\u0627\u0633\u062a\u062d\u0648\u0627\u0630 \u0627\u0644\u0645\u0628\u0627\u0634\u0631 \u0641\u0649 \u0623\u0648\u0644 \u0627\u0644\u0623\u0645\u0631.<\/p>\n

\n(2) \u0627\u0644\u0623\u0642\u0644\u064a\u0629 \u0641\u0649 \u0628\u0639\u0636 \u0627\u0644\u0623\u062d\u064a\u0627\u0646 \u0644\u0627 \u062a\u0645\u062b\u0644 \u0641\u0649 \u0645\u062c\u0644\u0633 \u0627\u0644\u0625\u062f\u0627\u0631\u0629:<\/strong><\/span><\/p>\n

\u0648\u0627\u0644\u0645\u0642\u062a\u0631\u062d \u0627\u0644\u0646\u0638\u0631 \u0641\u0649 \u062a\u0639\u062f\u064a\u0644 \u0646\u0638\u0627\u0645 \u0627\u0644\u0627\u0646\u062a\u062e\u0627\u0628 \u0628\u062d\u064a\u062b \u062a\u062d\u062f\u062f \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0648\u0636\u0645\u0627\u0646\u0627\u062a \u0644\u0644\u062a\u0645\u062b\u064a\u0644 \u0627\u0644\u0646\u0633\u0628\u0649.<\/p>\n

\n(3) \u062d\u0642 \u0637\u0644\u0628 \u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646:<\/strong><\/span><\/p>\n

\u0627\u0644\u0627\u0642\u062a\u0631\u0627\u062d\u0627\u062a \u0648\u0627\u0644\u062d\u0644\u0648\u0644 \u0627\u0644\u0645\u0637\u0628\u0642\u0629 \u0641\u0649 \u0628\u0639\u0636 \u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629:<\/strong><\/span><\/p>\n

(reasonableness) (\u0628\u0644\u062c\u064a\u0643\u0627 \u0648\u0623\u0644\u0645\u0627\u0646\u064a\u0627) \u0623\u0648 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062a\u0639\u0633\u0641 \u0641\u0649 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u062d\u0642 (\u0647\u0648\u0644\u0646\u062f\u0627 \u0648\u0644\u0648\u0643\u0633\u0645\u0628\u0631\u062c) \u0623\u0648 \u0627\u0644\u0642\u0647\u0631 (\u0625\u064a\u0631\u0644\u0646\u062f\u0627)\u060c \u0648\u0647\u0630\u0627 \u0627\u0644\u062d\u0642 \u0623\u0649 \u062d\u0642 \u0627\u0644\u0637\u0639\u0646 \u064a\u0633\u0645\u062d \u0628\u0647 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0635\u0631\u0649 \u0637\u0628\u0642\u0627\u064b \u0644\u0644\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0639\u0627\u0645\u0629\u060c \u0643\u0645\u0627 \u064a\u062c\u0648\u0632 \u0627\u0644\u0637\u0639\u0646 \u0639\u0644\u0649 \u0642\u0631\u0627\u0631 \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0627\u0644\u062e\u0627\u0635 \u0628\u062a\u0648\u0632\u064a\u0639 \u0623\u0648 \u0639\u062f\u0645 \u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0648\u0641\u0642\u0627\u064b \u0644\u0644\u0645\u0627\u062f\u0629 76 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0625\u0630\u0627 \u0643\u0627\u0646 \u0627\u0644\u0642\u0631\u0627\u0631 \u0635\u0627\u062f\u0631 \u0644\u0635\u0627\u0644\u062d \u0641\u0626\u0629 \u0645\u0639\u064a\u0646\u0629 \u0645\u0646 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0623\u0648 \u0644\u0644\u0625\u0636\u0631\u0627\u0631 \u0628\u0647\u0645.<\/p>\n

\n \u0642\u0631\u0627\u0631 \u0639\u062f\u0645 \u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u064a\u062c\u0628 \u0623\u0646 \u064a\u0635\u062f\u0631 \u0628\u0623\u063a\u0644\u0628\u064a\u0629 \u062e\u0627\u0635\u0629 (\u0627\u0644\u0628\u0631\u062a\u063a\u0627\u0644).<\/span>
\n \u0627\u0644\u0633\u0645\u0627\u062d \u0644 10% \u0645\u0646 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0628\u0637\u0644\u0628 \u062a\u0648\u0632\u064a\u0639 \u0646\u0635\u0641 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0628\u062d\u062f \u0623\u0642\u0635\u0649 5% \u0639\u0644\u0649 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 (\u0627\u0644\u0633\u0648\u064a\u062f \u0648\u0641\u0646\u0644\u0646\u062f\u0627).<\/span><\/p>\n

\n\u0627\u0644\u062a\u0632\u0627\u0645 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0628\u062a\u0648\u0632\u064a\u0639 \u0623\u0631\u0628\u0627\u062d \u062a\u0639\u0627\u062f\u0644 4% \u0645\u0646 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 (\u0623\u0644\u0645\u0627\u0646\u064a\u0627) \u0648\u064a\u0648\u0641\u0631 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0635\u0631\u0649 \u062d\u0642 \u0627\u0644\u0623\u0648\u0644\u0648\u064a\u0629 \u0641\u0649 \u062a\u0648\u0632\u064a\u0639 \u0646\u0633\u0628\u0629 5% \u0645\u0646 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u0645\u062f\u0641\u0648\u0639 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0648\u0625\u0646 \u0643\u0627\u0646 \u0630\u0644\u0643 \u0644\u0627 \u064a\u0645\u062b\u0644 \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u064b \u0628\u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0623\u0631\u0628\u0627\u062d.<\/p>\n

\n(4) \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u062a\u0642\u0627\u0636\u0649 \u0644\u0635\u063a\u0627\u0631 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646:<\/strong><\/span><\/p>\n

\u064a\u0648\u0627\u062c\u0647 \u0635\u063a\u0627\u0631 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0635\u0639\u0648\u0628\u0627\u062a \u0641\u0649 \u0645\u0645\u0627\u0631\u0633\u0629 \u062d\u0642 \u0627\u0644\u062a\u0642\u0627\u0636\u0649 \u0628\u0633\u0628\u0628 \u0637\u0648\u0644 \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0648\u062a\u0643\u0644\u0641\u062a\u0647\u0627 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0623\u0633\u0647\u0645. \u0648\u0642\u062f \u0627\u0642\u062a\u0631\u062d \u0645\u0634\u0631\u0648\u0639 \u0642\u0627\u0646\u0648\u0646 \u0633\u0648\u0642 \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u062a\u0631\u062e\u064a\u0635 \u0644\u0647\u064a\u0626\u0629 \u0633\u0648\u0642 \u0627\u0644\u0645\u0627\u0644 \u0628\u0631\u0641\u0639 \u0627\u0644\u062f\u0639\u0627\u0648\u0649 \u0646\u064a\u0627\u0628\u0629 \u0639\u0646 \u0635\u063a\u0627\u0631 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0648\u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u062a\u0639\u0648\u064a\u0636 \u0639\u0644\u064a\u0647\u0645 \u0628\u0639\u062f \u062e\u0635\u0645 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

\u062f\u0644\u064a\u0644 \u062d\u0645\u0627\u064a\u0629 \u0635\u063a\u0627\u0631 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0641\u064a \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0635\u0631\u064a \u0625\u064a\u0645\u0627\u0646\u0627\u064b \u0645\u0646 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0633\u0648\u0642 \u0627\u0644\u0645\u0627\u0644 \u0628\u0645\u0628\u062f\u0623 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0641\u0649 \u0633\u0648\u0642 \u0627\u0644\u0645\u0627\u0644 \u0648\u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0641\u064a\u0647 \u0628\u062d\u064a\u062b \u064a\u0643\u0648\u0646 \u0627\u0644\u0645\u062a\u0639\u0627\u0645\u0644\u0648\u0646 \u0639\u0644\u0649 \u0639\u0644\u0645 \u0643\u0627\u0641 \u0628\u0643\u0644 \u0627\u0644\u0642\u0648\u0627\u0639\u062f \u0648\u0627\u0644\u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u062a\u0649 \u062a\u0646\u0638\u0645 \u0639\u0645\u0644 \u0627\u0644\u0633\u0648\u0642. \u0641\u0642\u062f \u0642\u0627\u0645\u062a \u0627\u0644\u0647\u064a\u0626\u0629 \u0628\u0646\u0634\u0631 \u0627\u0644\u0623\u062f\u0644\u0629 \u0627\u0644\u0625\u0631\u0634\u0627\u062f\u064a\u0629 \u0628\u0634\u0623\u0646 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u062e\u0637\u0627\u0631 \u0628\u0625\u0635\u062f\u0627\u0631 \u0623\u0633\u0647\u0645 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u0645\u0635\u062f\u0631 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0648\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0648\u0635\u064a\u0629 \u0628\u0627\u0644\u0623\u0633\u0647\u0645 \u0648\u0627\u0644\u0623\u062f\u0644\u0629 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u062a\u0623\u0633\u064a\u0633 […]<\/p>\n","protected":false},"author":4,"featured_media":114430,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12682,5949],"tags":[3768,4610],"class_list":["post-114428","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-12682","category-5949","tag-3768","tag-4610"],"views":1413,"_links":{"self":[{"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/posts\/114428","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/comments?post=114428"}],"version-history":[{"count":0,"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/posts\/114428\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/media\/114430"}],"wp:attachment":[{"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/media?parent=114428"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/categories?post=114428"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/tags?post=114428"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}