{"id":126889,"date":"2018-09-02T00:12:48","date_gmt":"2018-09-01T21:12:48","guid":{"rendered":"https:\/\/www.mohamah.net\/law\/?p=126889"},"modified":"2018-09-02T00:12:48","modified_gmt":"2018-09-01T21:12:48","slug":"%d9%82%d9%88%d8%a7%d8%b9%d8%af-%d9%88%d8%a3%d8%ad%d9%83%d8%a7%d9%85-%d8%aa%d8%b9%d9%8a%d9%8a%d9%86-%d9%85%d9%82%d8%af%d8%a7%d8%b1-%d8%a7%d9%84%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9-%d9%81%d9%8a-%d8%a7%d9%84","status":"publish","type":"post","link":"https:\/\/www.mohamah.net\/law\/%d9%82%d9%88%d8%a7%d8%b9%d8%af-%d9%88%d8%a3%d8%ad%d9%83%d8%a7%d9%85-%d8%aa%d8%b9%d9%8a%d9%8a%d9%86-%d9%85%d9%82%d8%af%d8%a7%d8%b1-%d8%a7%d9%84%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9-%d9%81%d9%8a-%d8%a7%d9%84\/","title":{"rendered":"\u0642\u0648\u0627\u0639\u062f \u0648\u0623\u062d\u0643\u0627\u0645 \u062a\u0639\u064a\u064a\u0646 \u0645\u0642\u062f\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u064a \u0627\u0644\u0642\u0627\u0646\u0648\u0646"},"content":{"rendered":"

\u0627\u0648\u0644\u0627\u064b :- \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 :<\/span><\/p>\n

\u0628\u063a\u064a\u0629 \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u064a\u0646\u0628\u063a\u064a \u0627\u0646 \u062a\u062e\u0635\u0645 \u0645\u0646 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0635\u0627\u0641\u064a \u0627\u0644\u0633\u0645\u0627\u062d\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0642\u0631\u0631\u0647\u0627 \u0627\u0644\u0645\u0634\u0631\u0639 \u0648\u0639\u0644\u064a\u0647 \u064a\u062a\u0648\u062c\u0628 \u0639\u0644\u064a\u0646\u0627 \u062f\u0631\u0627\u0633\u0629 \u0645\u0641\u0647\u0648\u0645 \u0627\u0644\u0633\u0645\u0627\u062d\u0627\u062a \u0648\u0627\u0646\u0648\u0627\u0639\u0647\u0627 :-<\/p>\n

\u0623- \u0645\u0641\u0647\u0648\u0645 \u0627\u0644\u0633\u0645\u0627\u062d\u0627\u062a :-<\/span><\/p>\n

1- \u062a\u0639\u0631\u064a\u0641\u0647\u0627 :<\/span><\/p>\n

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2- \u0634\u0631\u0648\u0637 \u0645\u0646\u062d \u0627\u0644\u0633\u0645\u0627\u062d\u0627\u062a :-<\/span><\/p>\n

(1) \u0644\u0645\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u0633\u0645\u0627\u062d\u0627\u062a \u0630\u0627\u062a \u0635\u0644\u0629 \u0628\u0634\u062e\u0635\u064a\u0629 \u0627\u0644\u0645\u0643\u0644\u0641 \u0641\u0623\u0646\u0647\u0627 \u062a\u062e\u0635\u0645 \u0645\u0646 \u062f\u062e\u0644 \u0627\u0644\u0627\u0634\u062e\u0627\u0635 \u0627\u0644\u0637\u0628\u064a\u0639\u064a\u0629 \u0641\u0642\u0637 \u0648\u064a\u0634\u0645\u0644 \u0630\u0644\u0643 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0646\u0627\u062c\u0645 \u0644\u0644\u0645\u0634\u0627\u0631\u0643\u0627\u062a \u0648\u0628\u0630\u0644\u0643 \u0641\u0627\u0646 \u0627\u0644\u0627\u0634\u062e\u0627\u0635 \u0627\u0644\u0645\u0639\u0646\u0648\u064a\u0629 \u0644\u0627\u062a\u062a\u0645\u062a\u0639 \u0628\u0647\u0627(4).<\/p>\n

(2) \u0627\u0646 \u064a\u0643\u0648\u0646 \u0627\u0644\u0641\u0631\u062f \u0645\u0642\u064a\u0645\u0627\u064b \u0641\u064a \u0627\u0644\u0639\u0631\u0627\u0642 \u0648\u0630\u0644\u0643 \u0644\u0627\u0646 \u0627\u0644\u0645\u0642\u064a\u0645 \u064a\u0633\u0647\u0645 \u0641\u064a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0627\u0646\u0641\u0627\u0642 \u0641\u0636\u0644\u0627 \u0639\u0646 \u0627\u0633\u0647\u0627\u0645\u0647 \u0641\u064a \u062a\u0643\u0648\u064a\u0646 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u0648\u0637\u0646\u064a(5). \u0648\u0627\u0633\u062a\u062b\u0646\u0627\u0621\u064b \u0645\u0646 \u0630\u0644\u0643 \u062c\u0639\u0644 \u0627\u0644\u0645\u0634\u0631\u0639 \u063a\u064a\u0631 \u0627\u0644\u0639\u0631\u0627\u0642\u064a \u0627\u0644\u0630\u064a \u062a\u0642\u064a\u0645 \u0639\u0627\u0626\u0644\u062a\u0647 \u0645\u0639\u0647 \u0641\u064a \u0627\u0644\u0639\u0631\u0627\u0642 \u0628\u062d\u0643\u0645 \u0627\u0644\u0645\u0642\u064a\u0645 \u0641\u064a\u0633\u062a\u062d\u0642 \u0627\u0644\u0633\u0645\u0627\u062d\u0627\u062a \u0627\u0644\u0645\u0642\u0631\u0631\u0629 \u0642\u0627\u0646\u0648\u0646\u0627\u064b(6).<\/p>\n

(3) \u0627\u0646 \u064a\u062a\u0645\u062a\u0639 \u0627\u0644\u0645\u0643\u0644\u0641 \u0628\u0633\u0645\u0627\u062d \u0648\u0627\u062d\u062f \u0648\u0627\u0646 \u062a\u0639\u062f\u062f\u062a \u0645\u0635\u0627\u062f\u0631 \u062f\u062e\u0644\u0647(7).<\/p>\n

\u0628- \u0627\u0646\u0648\u0627\u0639 \u0627\u0644\u0633\u0645\u0627\u062d\u0627\u062a :<\/span><\/p>\n

\u064a\u0645\u0643\u0646 \u062a\u0642\u0633\u064a\u0645 \u0627\u0644\u0633\u0645\u0627\u062d\u0627\u062a \u0627\u0644\u0649 \u0627\u0642\u0633\u0627\u0645 \u0627\u0631\u0628\u0639\u0629 \u0648\u0647\u064a \u0643\u0627\u0644\u0627\u062a\u064a :-<\/p>\n

1- \u0633\u0645\u0627\u062d \u0644\u0630\u0627\u062a \u0627\u0644\u0645\u0643\u0644\u0641:-<\/span><\/p>\n

\u062d\u064a\u062b \u064a\u0633\u062a\u062d\u0642 \u0627\u0644\u0645\u0643\u0644\u0641 \u0644\u0630\u0627\u062a\u0647 \u0633\u0645\u0627\u062d\u0627\u064b \u0645\u0642\u062f\u0627\u0631\u0647 2500000 \u062f\u064a\u0646\u0627\u0631 \u0644\u0643\u0644 \u0633\u0646\u0629 \u062a\u0642\u062f\u064a\u0631\u064a\u0629 \u0648\u064a\u062e\u0635\u0645 \u0645\u0646 \u062f\u062e\u0644\u0647 \u0627\u0644\u0635\u0627\u0641\u064a (8).\u0627\u0645\u0627 \u0627\u0630\u0627 \u062a\u0648\u0641\u064a \u0627\u0644\u0645\u0643\u0644\u0641 \u062e\u0644\u0627\u0644 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u062a\u0642\u062f\u064a\u0631\u064a\u0629 \u0641\u0627\u0646\u0647 \u064a\u0633\u062a\u062d\u0642 \u0633\u0645\u0627\u062d\u0627\u064b \u0628\u0646\u0633\u0628\u0629 \u062a\u062a\u0631\u0627\u0648\u062d \u0645\u0639 \u0645\u0642\u062f\u0627\u0631 \u0627\u0644\u0645\u062f\u0629 \u0627\u0644\u062a\u064a \u0642\u0636\u0627\u0647\u0627 \u0641\u064a \u0627\u0644\u0639\u0631\u0627\u0642 \u062e\u0644\u0627\u0644 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u062a\u064a \u062a\u062d\u0642\u0642 \u0641\u064a\u0647\u0627 \u0627\u0644\u062f\u062e\u0644(9)\u060c \u0639\u0644\u0627\u0648\u0629 \u0639\u0644\u0649 \u0630\u0644\u0643 \u0641\u0623\u0646 \u0627\u0644\u0645\u0642\u064a\u0645 \u063a\u064a\u0631 \u0627\u0644\u0639\u0631\u0627\u0642\u064a \u064a\u0645\u0646\u062d \u0627\u0644\u0633\u0645\u0627\u062d \u0627\u0644\u0630\u064a \u064a\u0633\u062a\u062d\u0642\u0647 \u0633\u0646\u0629 \u0646\u062c\u0648\u0645 \u0627\u0644\u062f\u062e\u0644 \u0628\u0646\u0633\u0628\u0629 \u0639\u062f\u062f \u0627\u0644\u0627\u0634\u0647\u0631 \u0627\u0644\u0643\u0627\u0645\u0644\u0629 \u0627\u0644\u062a\u064a \u0627\u0642\u0627\u0645\u0647\u0627 \u0641\u064a \u0627\u0644\u0639\u0631\u0627\u0642 \u0627\u0644\u0649 \u0639\u062f\u062f \u0627\u0634\u0647\u0631 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0643\u0627\u0645\u0644\u0629 \u0639\u062f\u0627 \u0627\u0644\u0630\u064a \u062a\u062a\u0639\u0627\u0642\u062f \u0645\u0639\u0647\u0645 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0627\u0648 \u062a\u0633\u062a\u062e\u062f\u0645\u0647\u0645 \u0644\u0644\u062a\u062f\u0631\u064a\u0633 \u0641\u064a \u0627\u0644\u0639\u0631\u0627\u0642 \u0644\u0645\u062f\u0629 \u0633\u0646\u0629 \u062f\u0631\u0627\u0633\u064a\u0629(10). \u0647\u0630\u0627 \u0648\u064a\u0633\u0631\u064a \u0647\u0630\u0627 \u0627\u0644\u062d\u0643\u0645 \u0639\u0644\u0649 \u0627\u0644\u0645\u0643\u0644\u0641 \u0633\u0648\u0627\u0621 \u0627\u0643\u0627\u0646 \u0631\u062c\u0644\u0627\u064b \u0627\u0645 \u0627\u0645\u0631\u0627\u0629(11).<\/p>\n

2- \u0627\u0644\u0633\u0645\u0627\u062d \u0628\u0633\u0628\u0628 \u0631\u0627\u0628\u0637\u0629 \u0627\u0644\u0632\u0648\u0627\u062c :<\/span><\/p>\n

\u0628\u0627\u0644\u0646\u0638\u0631 \u0644\u0645\u0627 \u062a\u0642\u062a\u0636\u064a\u0647 \u0627\u0644\u0631\u0627\u0628\u0637\u0629 \u0627\u0644\u0632\u0648\u062c\u064a\u0629 \u0645\u0646 \u0646\u0641\u0642\u0627\u062a \u0645\u0639\u064a\u0634\u064a\u0629 \u0641\u0642\u062f \u0645\u0646\u062d \u0627\u0644\u0645\u0643\u0644\u0641 \u0633\u0645\u0627\u062d\u0627\u064b \u0627\u062e\u0631 \u0628\u0633\u0628\u0628 \u0647\u0630\u0647 \u0627\u0644\u0631\u0627\u0628\u0637\u0629 \u0645\u0642\u062f\u0627\u0631\u0647 2000000 \u062f\u064a\u0646\u0627\u0631(12). \u0648\u0644\u0627 \u064a\u062a\u063a\u064a\u0631 \u0647\u0630\u0627 \u0627\u0644\u0633\u0645\u0627\u062d \u0645\u0639 \u062a\u0639\u062f\u062f \u0627\u0644\u0632\u0648\u062c\u0627\u062a \u0641\u0627\u0644\u0627\u0645\u0631 \u0633\u064a\u0627\u0646 \u0633\u0648\u0627\u0621 \u0627\u0643\u0627\u0646 \u0644\u0644\u0645\u0643\u0644\u0641 \u0632\u0648\u062c\u0629 \u0648\u0627\u062d\u062f\u0629 \u0627\u0648 \u0627\u0643\u062b\u0631 \u0648\u064a\u0628\u0642\u0649 \u0647\u0630\u0627 \u0627\u0644\u0633\u0645\u0627\u062d \u0645\u0639 \u0628\u0642\u0627\u0621 \u0647\u0630\u0647 \u0627\u0644\u0631\u0627\u0628\u0637\u0629 \u0641\u0627\u0646 \u0627\u0646\u0642\u0637\u0639\u062a \u0628\u0627\u0644\u0648\u0641\u0627\u0629 \u0627\u0648 \u0628\u0627\u0644\u0627\u0641\u062a\u0631\u0627\u0642 \u0641\u0644\u0627 \u0645\u062c\u0627\u0644 \u0644\u0644\u0645\u0643\u0644\u0641 \u0627\u0646 \u064a\u062a\u0645\u062a\u0639 \u0628\u0647 . \u0648\u0644\u0644\u062a\u0645\u062a\u0639 \u0628\u0647\u0630\u0627 \u0627\u0644\u0633\u0645\u0627\u062d \u064a\u0646\u0628\u063a\u064a \u0627\u0646 \u064a\u0643\u0648\u0646 \u0639\u0642\u062f \u0627\u0644\u0632\u0648\u0627\u062c \u0635\u062d\u064a\u062d\u0627\u064b \u062a\u0642\u0631\u0647 \u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629(13).\u0648\u0627\u0646 \u062a\u0643\u0648\u0646 \u0627\u0644\u0632\u0648\u062c\u0629 \u0631\u0628\u0629 \u0628\u064a\u062a \u0648\u0644\u064a\u0633 \u0644\u0647\u0627 \u062f\u062e\u0644 \u0627\u0648 \u0627\u0646 \u062f\u062e\u0644\u0647\u0627 \u0627\u062f\u0645\u062c \u0645\u0639 \u062f\u062e\u0644 \u0632\u0648\u062c\u0647\u0627(14). \u0647\u0630\u0627 \u0648\u064a\u064f\u0633\u062a\u062d\u064e\u0642 \u0633\u0645\u0627\u062d \u0627\u0644\u0632\u0648\u062c\u0629 \u0628\u0646\u0633\u0628\u0629 \u0639\u062f\u062f \u0627\u0644\u0627\u0634\u0647\u0631 \u0627\u0644\u062a\u064a \u062d\u0635\u0644 \u0641\u064a\u0647\u0627 \u0627\u0644\u0632\u0648\u0627\u062c \u0627\u0644\u0649 \u0639\u062f\u062f \u0627\u0634\u0647\u0631 \u0627\u0644\u0633\u0646\u0629 \u0643\u0627\u0645\u0644\u0629 \u0648\u062a\u0647\u0645\u0644 \u0643\u0633\u0648\u0631 \u0627\u0644\u0634\u0647\u0631(15).<\/p>\n

3- \u0627\u0644\u0633\u0645\u0627\u062d \u0628\u0633\u0628\u0628 \u0627\u0646\u062a\u0647\u0627\u0621 \u0631\u0627\u0628\u0637\u0629 \u0627\u0644\u0632\u0648\u0627\u062c ( \u0628\u0627\u0644\u0637\u0644\u0627\u0642 \u0627\u0648 \u0627\u0644\u0648\u0641\u0627\u0629 ) :<\/span><\/p>\n

\u0631\u062a\u0628 \u0627\u0644\u0645\u0634\u0631\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0639\u0631\u0627\u0642\u064a \u0639\u0644\u0649 \u0627\u0646\u062a\u0647\u0627\u0621 \u0627\u0644\u0631\u0627\u0628\u0637\u0629 \u0627\u0644\u0632\u0648\u062c\u064a\u0629 \u0628\u0627\u0644\u0637\u0644\u0627\u0642 \u0627\u0648 \u0627\u0644\u0648\u0641\u0627\u0629 \u0627\u062b\u0631\u0627\u064b \u064a\u062a\u062d\u062f\u062f \u0628\u0645\u0646\u062d \u0627\u0644\u0645\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0637\u0644\u0642\u0629 \u0627\u0648 \u0627\u0644\u0627\u0631\u0645\u0644\u0629 \u0633\u0645\u0627\u062d\u0627\u064b \u062e\u0627\u0635\u0627\u064b \u0644\u0630\u0627\u062a\u0647\u0627 \u0648\u0628\u0645\u0628\u0644\u063a 3.200.000 \u062f\u064a\u0646\u0627\u0631(16).\u0648\u0644\u0627\u0634\u0643 \u0641\u064a \u0627\u0646 \u0645\u0627 \u064a\u0633\u0648\u063a \u0645\u0646\u062d \u0647\u0630\u0627 \u0627\u0644\u0633\u0645\u0627\u062d \u0647\u0648 \u0645\u062f\u0649 \u062d\u0627\u062c\u0629 \u0627\u0644\u0645\u0643\u0644\u0641\u0629 \u0644\u0647 \u0639\u0646\u062f\u0645\u0627 \u062a\u0643\u0648\u0646 \u0645\u0637\u0644\u0642\u0629 \u0627\u0648 \u0627\u0631\u0645\u0644\u0629 . \u0648\u0637\u0627\u0644\u0645\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u0645\u0643\u0644\u0641\u0629 \u0645\u0637\u0644\u0642\u0629 \u0627\u0648 \u0627\u0648 \u0627\u0631\u0645\u0644\u0629 \u0641\u0627\u0646\u0647\u0627 \u062a\u0645\u0646\u062d \u0647\u0630\u0627 \u0627\u0644\u0633\u0645\u0627\u062d \u0627\u0644\u0627 \u0627\u0646\u0647\u0627 \u0627\u0630\u0627 \u0645\u0627\u062a\u0632\u0648\u062c\u062a \u0645\u062c\u062f\u062f\u0627\u064b \u0641\u0623\u0646\u0647\u0627 \u062a\u0643\u0648\u0646 \u0627\u0645\u0627\u0645 \u0641\u0631\u0636\u064a\u0646 :-<\/p>\n

\u0627\u0644\u0627\u0648\u0644 :- \u0647\u0648\u0627\u0646 \u064a\u062f\u0645\u062c \u062f\u062e\u0644\u0647\u0627 \u0645\u0639 \u062f\u062e\u0644 \u0632\u0648\u062c\u0647\u0627 \u0648\u0628\u0630\u0644\u0643 \u062a\u0641\u0642\u062f \u0633\u0645\u0627\u062d\u0647\u0627 \u0628\u0627\u0644\u0643\u0627\u0645\u0644 \u0648\u064a\u0633\u062a\u062d\u0642 \u0639\u0646\u0647\u0627 \u0632\u0648\u062c\u0647\u0627 \u0627\u0644\u0633\u0645\u0627\u062d \u0627\u0644\u0645\u0642\u0631\u0631 \u0644\u0644\u0632\u0648\u062c\u0629 \u0648\u0647\u0648 \u0645\u0644\u064a\u0648\u0646\u064a \u062f\u064a\u0646\u0627\u0631 .<\/p>\n

\u0627\u0644\u062b\u0627\u0646\u064a :- \u0628\u0642\u0627\u0621 \u062f\u062e\u0644\u0647\u0627 \u0645\u0646\u0641\u0635\u0644\u0627\u064b \u0639\u0646 \u062f\u062e\u0644 \u0632\u0648\u062c\u0647\u0627 \u0641\u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0641\u0631\u0636 \u062a\u0633\u062a\u062d\u0642 \u0627\u0644\u0633\u0645\u0627\u062d \u0627\u0644\u0645\u0642\u0631\u0631 \u0644\u0644\u0645\u0643\u0644\u0641 \u0630\u0627\u062a\u0647 \u0648\u0647\u0648 2500000 \u062f\u064a\u0646\u0627\u0631 .<\/p>\n

\u0648\u0641\u064a \u0643\u0644\u062a\u0627 \u0627\u0644\u062d\u0627\u0644\u062a\u064a\u0646 \u0641\u0623\u0646 \u0627\u0644\u0627\u0631\u0645\u0644\u0629 \u0627\u0648 \u0627\u0644\u0645\u0637\u0644\u0642\u0629 \u062a\u0633\u062a\u062d\u0642 \u0633\u0645\u0627\u062d\u0627\u064b \u0642\u0627\u0646\u0648\u0646\u064a\u0627\u064b \u0628\u0646\u0633\u0628\u0629 \u0639\u062f\u062f \u0627\u0644\u0627\u0634\u0647\u0631 \u0627\u0644\u062a\u064a \u0633\u0628\u0642\u062a \u0627\u0644\u0632\u0648\u0627\u062c \u0627\u0644\u0649 \u0646\u0633\u0628\u0629 \u0639\u062f\u062f \u0627\u0644\u0627\u0634\u0647\u0631 \u0627\u0644\u0643\u0627\u0645\u0644\u0629 \u0641\u064a \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u062a\u064a \u0646\u062c\u0645 \u0641\u064a\u0647\u0627 \u0627\u0644\u062f\u062e\u0644 \u0645\u0639 \u0645\u0644\u0627\u062d\u0638\u0629 \u0627\u0647\u0645\u0627\u0644 \u0643\u0633\u0648\u0631 \u0627\u0644\u0634\u0647\u0631(17).<\/p>\n

4- \u0627\u0644\u0633\u0645\u0627\u062d \u0628\u0633\u0628\u0628 \u0627\u0644\u0627\u0648\u0644\u0627\u062f :<\/span><\/p>\n

\u064a\u0645\u0646\u062d \u0627\u0644\u0645\u0643\u0644\u0641 \u0639\u0646 \u0643\u0644 \u0648\u0644\u062f \u0645\u0646 \u0627\u0648\u0644\u0627\u062f\u0647 \u0633\u0645\u0627\u062d\u0627\u064b \u0642\u062f\u0631\u0647 2000000 \u062f\u064a\u0646\u0627\u0631 \u062d\u064a\u062b \u062c\u0639\u0644 \u0627\u0644\u0645\u0634\u0631\u0639 \u0647\u0630\u0627 \u0627\u0644\u0633\u0645\u0627\u062d \u064a\u062a\u0639\u062f\u062f \u0645\u0639 \u062a\u0639\u062f\u062f \u0627\u0644\u0627\u0648\u0644\u0627\u062f \u0627\u0644\u0630\u064a\u0646 \u064a\u0639\u064a\u0644\u0647\u0645 \u0627\u0644\u0645\u0643\u0644\u0641(18). \u0648\u0628\u0645\u0642\u062f\u0627\u0631 \u0627\u0644\u0633\u0645\u0627\u062d \u0646\u0641\u0633\u0647 \u062a\u0645\u0646\u062d \u0627\u0644\u0627\u0631\u0645\u0644\u0629 \u0627\u0648 \u0627\u0644\u0645\u0637\u0644\u0642\u0629 \u0639\u0646 \u0643\u0644 \u0648\u0644\u062f \u0645\u0646 \u0627\u0648\u0644\u0627\u062f\u0647\u0627 \u0627\u0644\u0630\u064a\u0646 \u062a\u0639\u0648\u0644\u0647\u0645 \u0634\u0631\u0639\u0627\u064b(19). \u0647\u0630\u0627 \u0648\u064a\u0634\u0645\u0644 \u062a\u0639\u0628\u064a\u0631 \u0627\u0644\u0648\u0644\u062f \u0643\u0644 \u0645\u0646 \u0627\u0644\u0628\u0646\u064a\u0646 \u0648\u0627\u0644\u0628\u0646\u0627\u062a \u0648\u064a\u0634\u062a\u0631\u0637 \u0641\u064a\u0647\u0645 \u0627\u0646 \u064a\u0643\u0648\u0646\u0648\u0627 \u0635\u0644\u0628\u064a\u064a\u0646(20). \u0648\u0628\u0630\u0644\u0643 \u0644\u0627\u064a\u0633\u062a\u062d\u0642 \u0627\u0644\u0645\u0643\u0644\u0641 \u0639\u0646 \u0627\u0644\u0627\u062d\u0641\u0627\u062f \u0648\u0627\u0648\u0644\u0627\u062f \u0627\u0644\u0627\u062e \u0627\u0648 \u0627\u0644\u0627\u062e\u062a \u0623\u064a \u0633\u0645\u0627\u062d \u0648\u0627\u0646 \u0643\u0627\u0646 \u064a\u0639\u064a\u0644\u0647\u0645 \u0641\u0639\u0644\u0627\u064b(21). \u0643\u0645\u0627 \u0627\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u064a\u0634\u062a\u0631\u0637 \u0634\u0631\u0648\u0637 \u0627\u062e\u0631\u0649 \u0644\u0644\u062a\u0645\u062a\u0639 \u0628\u0627\u0644\u0633\u0645\u0627\u062d \u0639\u0646 \u0627\u0644\u0627\u0648\u0644\u0627\u062f \u0648\u062a\u062e\u062a\u0644\u0641 \u0647\u0630\u0647 \u0627\u0644\u0634\u0631\u0648\u0637 \u0628\u0627\u062e\u062a\u0644\u0627\u0641 \u0645\u0627 \u0627\u0630\u0627 \u0643\u0627\u0646 \u0627\u0644\u0648\u0644\u062f \u0630\u0643\u0631\u0627\u064b \u0627\u0645 \u0627\u0646\u062b\u0649 :<\/p>\n

\u0627\u0644\u062d\u0627\u0644\u0629 \u0627\u0644\u0627\u0648\u0644\u0649 \/ \u0643\u0648\u0646 \u0627\u0644\u0648\u0644\u062f \u0630\u0643\u0631\u0627\u064b :<\/span><\/p>\n

\u0627\u0634\u062a\u0631\u0637 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0644\u0645\u0646\u062d \u0627\u0644\u0645\u0643\u0644\u0641 \u0633\u0645\u0627\u062d\u0627\u064b \u0639\u0646 \u0627\u0644\u0627\u0628\u0646 \u0627\u0646 \u0644\u0627\u064a\u0643\u0648\u0646 \u0642\u062f \u0627\u062a\u0645 \u0627\u0644\u062b\u0627\u0645\u0646\u0629 \u0639\u0634\u0631 \u0645\u0646 \u0627\u0644\u0639\u0645\u0631 \u0628\u063a\u0636 \u0627\u0644\u0646\u0638\u0631 \u0639\u0646 \u0648\u062c\u0648\u062f \u0627\u0648 \u0639\u062f\u0645 \u0648\u062c\u0648\u062f \u062f\u062e\u0644 \u0645\u0633\u062a\u0642\u0644 \u0644\u0647 . \u0648\u0628\u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0641\u0627\u0646 \u0627\u0644\u0633\u0645\u0627\u062d \u0627\u0644\u0630\u064a \u064a\u0633\u062a\u062d\u0642\u0647 \u0627\u0644\u0645\u0643\u0644\u0641 \u0639\u0646 \u0627\u0628\u0646\u0647 \u064a\u0646\u0642\u0637\u0639 \u0645\u0639 \u0627\u0643\u0645\u0627\u0644 \u0627\u0644\u0627\u0628\u0646 \u0633\u0646 \u0627\u0644\u062b\u0627\u0645\u0646\u0629 \u0639\u0634\u0631 \u0645\u0646 \u0639\u0645\u0631\u0647 .<\/p>\n

\u0648\u0645\u0639 \u0630\u0644\u0643 \u0648\u0636\u0639 \u0627\u0644\u0645\u0634\u0631\u0639 \u0639\u0644\u0649 \u0647\u0630\u0627 \u0627\u0644\u062d\u0643\u0645 \u0627\u0633\u062a\u062b\u0646\u0627\u0626\u064a\u0646 \u0647\u0645\u0627(22):-<\/p>\n

(1) \u062d\u0627\u0644\u0629 \u0643\u0648\u0646 \u0627\u0644\u0627\u0628\u0646 \u0639\u0627\u062c\u0632\u0627\u064b \u0628\u0633\u0628\u0628 \u0627\u0635\u0627\u0628\u062a\u0647 \u0628\u0639\u0627\u0647\u0629 \u0639\u0642\u0644\u064a\u0629 \u0627\u0648 \u0628\u062f\u0646\u064a\u0629 \u062a\u0645\u0646\u0639\u0647 \u0645\u0646 \u0627\u0644\u0642\u064a\u0627\u0645 \u0628\u0627\u064a \u0639\u0645\u0644 \u064a\u0633\u062a\u0637\u064a\u0639 \u0645\u0646 \u0648\u0631\u0627\u0626\u0647 \u0627\u0646 \u064a\u0643\u0633\u0628 \u0645\u0639\u0627\u0634\u0647 .<\/p>\n

(2) \u062d\u0627\u0644\u0629 \u0643\u0648\u0646 \u0627\u0644\u0627\u0628\u0646 \u0627\u0644\u0645\u0633\u062a\u0645\u0631 \u0639\u0644\u0649 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0641\u064a \u0645\u062f\u0631\u0633\u0629 \u0627\u0639\u062f\u0627\u062f\u064a\u0629 \u0627\u0648 \u0639\u0627\u0644\u064a\u0629 \u060c \u0627\u0630 \u064a\u0645\u0646\u062d \u0627\u0644\u0645\u0643\u0644\u0641 \u0633\u0645\u0627\u062d\u0627\u064b \u0639\u0646\u0647 \u062d\u062a\u0649 \u0648\u0627\u0646 \u062a\u062c\u0627\u0648\u0632 \u0633\u0646 \u0627\u0644\u062b\u0627\u0645\u0646\u0629 \u0639\u0634\u0631 \u0637\u064a\u0644\u0629 \u0645\u062f\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0648\u0644\u062d\u064a\u0646 \u0627\u0643\u0645\u0627\u0644 \u0645\u0646\u0647\u0627\u062c \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u2013 \u0639\u0644\u0649 \u0627\u0644\u0627 \u064a\u062a\u062c\u0627\u0648\u0632 \u0639\u0645\u0631\u0647 \u0627\u0644\u062e\u0627\u0645\u0633\u0629 \u0648\u0627\u0644\u0639\u0634\u0631\u064a\u0646 \u0639\u0627\u0645\u0627\u064b \u0627\u0630 \u064a\u062d\u0631\u0645 \u0627\u0644\u0645\u0643\u0644\u0641 \u0645\u0646 \u0627\u0644\u0633\u0645\u0627\u062d \u0628\u062a\u062d\u0642\u0642 \u0627\u0642\u0631\u0628 \u0627\u0644\u0627\u062c\u0644\u064a\u0646 \u060c \u0627\u0643\u0645\u0627\u0644 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0648 \u0627\u062a\u0645\u0627\u0645 \u0627\u0644\u062e\u0627\u0645\u0633\u0629 \u0648\u0627\u0644\u0639\u0634\u0631\u064a\u0646 \u0639\u0627\u0645\u0627\u064b(23). \u0639\u0644\u0649 \u0627\u0646 \u0627\u0644\u0645\u0643\u0644\u0641 \u0644\u0627\u064a\u062a\u0645\u062a\u0639 \u0628\u0627\u0644\u0633\u0645\u0627\u062d \u0639\u0646 \u0627\u0644\u0627\u0648\u0644\u0627\u062f \u0627\u0644\u0627\u062e\u0631\u064a\u0646 \u0627\u0644\u0630\u064a\u0646 \u0627\u062a\u0645\u0648\u0627 \u0633\u0646 \u0627\u0644\u062b\u0627\u0645\u0646\u0629 \u0639\u0634\u0631 \u0645\u0646 \u0627\u0639\u0645\u0627\u0631\u0647\u0645 \u0648\u0644\u0647\u0645 \u062f\u062e\u0644 \u0635\u0627\u0641\u064a \u064a\u0632\u064a\u062f \u0639\u0644\u0649 000 100 \u062f\u064a\u0646\u0627\u0631 \u0633\u0646\u0648\u064a\u0627\u064b \u0648\u0644\u0648 \u0627\u0633\u062a\u0645\u0631\u0648\u0627 \u0628\u0627\u0644\u062f\u0631\u0627\u0633\u0629(24).<\/p>\n

\u0627\u0644\u062d\u0627\u0644\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629 \/ \u062d\u0627\u0644\u0629 \u0643\u0648\u0646 \u0627\u0644\u0648\u0644\u062f \u0627\u0646\u062b\u0649 :-<\/span><\/p>\n

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5- \u0627\u0644\u0633\u0645\u0627\u062d \u0628\u0633\u0628\u0628 \u0643\u0628\u0631 \u0627\u0644\u0633\u0646 :<\/span><\/p>\n

\u0645\u0646\u062d \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0644\u0644\u0645\u0643\u0644\u0641 \u0633\u0645\u0627\u062d\u0627\u064b \u0627\u0636\u0627\u0641\u064a\u0627\u064b \u0642\u062f\u0631\u0647 300.000 \u062f\u064a\u0646\u0627\u0631 \u0627\u0630\u0627 \u0645\u0627\u062a\u062c\u0627\u0648\u0632 \u0633\u0646\u0647 \u0627\u0644\u062b\u0627\u0644\u062b\u0629 \u0648\u0627\u0644\u0633\u062a\u064a\u0646 \u0639\u0627\u0645\u0627\u064b (27)\u0628\u063a\u0636 \u0627\u0644\u0646\u0638\u0631 \u0639\u0646 \u0643\u0648\u0646\u0647 \u0631\u062c\u0644\u0627\u064b \u0627\u0645 \u0627\u0645\u0631\u0627\u0629 \u0648\u0644\u0627\u064a\u0634\u062a\u0631\u0637 \u0644\u0644\u062a\u0645\u062a\u0639 \u0628\u0647\u0630\u0627 \u0627\u0644\u0633\u0645\u0627\u062d \u0633\u0648\u0649 \u0634\u0631\u0637 \u0627\u0644\u0639\u0645\u0631 \u0648\u0644\u0627\u064a\u062e\u0641\u0649 \u0627\u0646 \u0627\u0644\u0627\u0633\u0628\u0627\u0628 \u0627\u0644\u062a\u064a \u062a\u0643\u0645\u0646 \u0648\u0631\u0627\u0621 \u0645\u0646\u062d \u0647\u0630\u0627 \u0627\u0644\u0633\u0645\u0627\u062d \u0647\u0648 \u0632\u064a\u0627\u062f\u0629 \u0627\u062d\u062a\u064a\u0627\u062c\u0627\u062a \u0627\u0644\u0645\u0643\u0644\u0641 \u0627\u0644\u0627\u0633\u0627\u0633\u064a\u0629 \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u0645\u0631\u062d\u0644\u0629 \u0645\u0646 \u062d\u064a\u0627\u062a\u0647 . \u0648\u0628\u063a\u0636 \u0627\u0644\u0646\u0638\u0631 \u0639\u0646 \u0646\u0648\u0639 \u0627\u0644\u0633\u0645\u0627\u062d \u0627\u0644\u0645\u0645\u0646\u0648\u062d \u0644\u0644\u0645\u0643\u0644\u0641 \u0641\u0623\u0646 \u0627\u0644\u0633\u0644\u0637\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0642\u062f \u0627\u0648\u062c\u0628\u062a \u0639\u0644\u0649 \u0627\u0644\u0645\u0643\u0644\u0641 \u0627\u0646 \u064a\u0642\u062f\u0645 \u0644\u0647\u0627 \u0647\u0648\u064a\u0627\u062a \u0627\u0644\u0627\u062d\u0648\u0627\u0644 \u0627\u0644\u0645\u062f\u0646\u064a\u0629 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0647 \u0648\u0628\u0632\u0648\u062c\u062a\u0647 \u0648\u0627\u0648\u0644\u0627\u062f\u0647 \u0648\u0630\u0644\u0643 \u0644\u0644\u062a\u0627\u0643\u062f \u0645\u0646 \u0645\u062f\u0649 \u0627\u0633\u062a\u062d\u0642\u0627\u0642 \u0627\u0644\u0645\u0643\u0644\u0641 \u0644\u0644\u0633\u0645\u0627\u062d\u0627\u062a \u0627\u0644\u0645\u0642\u0631\u0631\u0629 \u0642\u0627\u0646\u0648\u0646\u064a\u0627\u064b(28).<\/p>\n

\u062b\u0627\u0646\u064a\u0627\u064b :- \u062a\u0639\u064a\u064a\u0646 \u0645\u0642\u062f\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 :<\/span><\/p>\n

\u0623- \u0627\u0644\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0639\u0627\u0645\u0629 \u0641\u064a \u062a\u0639\u064a\u064a\u0646 \u0645\u0642\u062f\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 :-<\/span><\/p>\n

\u062a\u062a\u0648\u0635\u0644 \u0627\u0644\u0633\u0644\u0637\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0649 \u062a\u0639\u064a\u064a\u0646 \u0645\u0642\u062f\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0633\u0639\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0644\u0644\u062f\u062e\u0644 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0647\u0643\u0630\u0627 \u0641\u0623\u0646 \u0633\u0639\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u064a\u0645\u062b\u0644 \u0627\u0644\u0646\u0633\u0628\u0629 \u0628\u064a\u0646 \u0645\u0642\u062f\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 . \u0648\u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0635\u062f\u062f \u0641\u0627\u0646 \u0627\u0644\u0645\u0634\u0631\u0639 \u0642\u062f \u064a\u0639\u062a\u0645\u062f \u0639\u0644\u0649 \u0627\u062d\u062f\u0649 \u0637\u0631\u064a\u0642\u062a\u064a\u0646 \u0641\u064a \u062a\u062d\u062f\u064a\u062f \u0645\u0642\u062f\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0647\u0645\u0627 :-<\/p>\n

1- \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0645\u0633\u0628\u0642 \u0644\u062d\u0635\u064a\u0644\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 :-<\/span><\/p>\n

\u0627\u0630 \u064a\u0643\u062a\u0641\u064a \u0627\u0644\u0645\u0634\u0631\u0639 \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u062d\u0627\u0644\u0629 \u0628\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0627\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0648\u0627\u062c\u0628 \u062a\u062d\u0635\u064a\u0644\u0647 \u0643\u0636\u0631\u064a\u0628\u0629 \u0643\u0623\u0646 \u064a\u062d\u062f\u062f \u0645\u0628\u0644\u063a \u0645\u0644\u064a\u0627\u0631 \u062f\u064a\u0646\u0627\u0631 \u0643\u0636\u0631\u064a\u0628\u0629 \u062f\u062e\u0644 \u0644\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 2003 \u060c \u0639\u0646\u062f\u0626\u0630 \u062a\u062a\u0648\u0644\u0649 \u0627\u0644\u0633\u0644\u0637\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u062a\u0642\u0633\u064a\u0645 \u0647\u0630\u0627 \u0627\u0644\u0645\u0628\u0644\u063a \u0639\u0644\u0649 \u0627\u0642\u0633\u0627\u0645\u0647\u0627 \u0648\u0641\u0631\u0648\u0639\u0647\u0627 \u0648\u062a\u0634\u0643\u064a\u0644\u0627\u062a\u0647\u0627 \u0644\u064a\u062a\u0648\u0644\u0649 \u0643\u0644 \u0645\u0646\u0647\u0627 \u062a\u062d\u0635\u064a\u0644 \u0645\u0627\u064a\u062c\u0628 \u062a\u062d\u0635\u064a\u0644\u0647 \u0645\u0646 \u0645\u0628\u0627\u0644\u063a \u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u0641\u064a \u062d\u062f\u0648\u062f \u0645\u0627\u0642\u0631\u0631\u062a\u0647 \u0627\u0644\u0627\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0631\u0643\u0632\u064a\u0629 \u0644\u0644\u0633\u0644\u0637\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 . \u0648\u0628\u0630\u0644\u0643 \u0641\u0623\u0646\u0647 \u0644\u0627\u064a\u0645\u0643\u0646 \u0645\u0639\u0631\u0641\u0629 \u0633\u0639\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0645\u0633\u0628\u0642\u0627\u064b \u0648\u0627\u0646\u0645\u0627 \u064a\u0639\u0631\u0641 \u0628\u0639\u062f \u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0643\u0644\u064a \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0633\u0639\u0631\u0647\u0627 \u0639\u0644\u0649 \u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u0643\u0644\u0641\u064a\u0646(29).<\/p>\n

2- \u0637\u0631\u064a\u0642\u0629 \u062a\u062d\u062f\u064a\u062f \u0633\u0639\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 :-<\/span><\/p>\n

\u062d\u064a\u062b \u064a\u062d\u062f\u062f \u0627\u0644\u0645\u0634\u0631\u0639 \u0628\u0645\u0642\u062a\u0636\u0649 \u0647\u0630\u0627 \u0627\u0644\u0627\u0633\u0644\u0648\u0628 \u0633\u0639\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0623\u064a \u062a\u0644\u0643 \u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0648\u0627\u062c\u0628\u0629 \u0627\u0644\u0627\u0642\u062a\u0637\u0627\u0639 \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0639\u0646\u062f\u0626\u0630\u064d \u062a\u062a\u063a\u064a\u0631 \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0627\u062f\u0629 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0645\u0639 \u062a\u063a\u064a\u0631 \u0642\u064a\u0645\u0629 \u062a\u0644\u0643 \u0627\u0644\u0645\u0627\u062f\u0629 . \u063a\u064a\u0631 \u0627\u0646 \u0627\u0644\u0633\u0639\u0631 \u0627\u0644\u0630\u064a \u064a\u062d\u062f\u062f\u0647 \u0627\u0644\u0645\u0634\u0631\u0639 \u0645\u0633\u0628\u0642\u0627\u064b \u0642\u062f \u064a\u0643\u0648\u0646 \u0646\u0633\u0628\u0629 \u062b\u0627\u0628\u062a\u0629 \u0623\u064a \u0633\u0639\u0631 \u062b\u0627\u0628\u062a \u0627\u0648 \u0628\u0646\u0633\u0628\u0629 \u062a\u0635\u0627\u0639\u062f\u064a\u0629 ( \u0633\u0639\u0631 \u062a\u0635\u0627\u0639\u062f\u064a ) \u0648\u0647\u0630\u0627 \u064a\u0642\u062a\u0636\u064a \u0627\u0644\u062a\u0641\u0631\u064a\u0642 \u0628\u064a\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0646\u0633\u0628\u064a\u0629 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062a\u0635\u0627\u0639\u062f\u064a\u0629 \u0648\u0643\u0627\u0644\u0627\u062a\u064a :-<\/p>\n

(1) \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0646\u0633\u0628\u064a\u0629 : \u0647\u064a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062a\u064a \u064a\u062a\u0635\u0641 \u0633\u0639\u0631\u0647\u0627 \u0628\u0627\u0644\u062b\u0628\u0627\u062a \u0628\u062d\u064a\u062b \u0644\u0627\u062a\u062a\u063a\u064a\u0631 \u0645\u0639 \u062a\u063a\u064a\u0631 \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0627\u062f\u0629 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0647\u0627 \u0643\u0623\u0646 \u062a\u062d\u062f\u062f \u0646\u0633\u0628\u0629 10% \u0645\u0646 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0630 \u062a\u0628\u0642\u0649 \u0627\u0644\u0646\u0633\u0628\u0629 \u062b\u0627\u0628\u062a\u0629 \u0633\u0648\u0627\u0621 \u0627\u0643\u0627\u0646 \u0645\u0642\u062f\u0627\u0631 \u0627\u0644\u062f\u062e\u0644 000 000 1 \u0627\u0648 000 000 100 \u062f\u064a\u0646\u0627\u0631(30).<\/p>\n

(2) \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062a\u0635\u0627\u0639\u062f\u064a\u0629 : \u0647\u064a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062a\u064a \u064a\u0632\u062f\u0627\u062f \u0633\u0639\u0631\u0647\u0627 \u0645\u0639 \u062a\u0632\u0627\u064a\u062f \u0645\u0642\u062f\u0627\u0631 \u0627\u0644\u0645\u0627\u062f\u0629 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u062d\u064a\u062b \u064a\u0642\u0633\u0645 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0649 \u0634\u0631\u0627\u0626\u062d \u0648\u064a\u0637\u0628\u0642 \u0639\u0644\u0649 \u0643\u0644 \u0634\u0631\u064a\u062d\u0629 \u0633\u0639\u0631 \u0645\u0639\u064a\u0646 \u0628\u062d\u064a\u062b \u064a\u0632\u062f\u0627\u062f \u0633\u0639\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0643\u0644\u0645\u0627 \u0627\u0646\u062a\u0642\u0644\u0646\u0627 \u0645\u0646 \u0634\u0631\u064a\u062d\u0629 \u0627\u0644\u0649 \u0627\u062e\u0631\u0649 \u0643\u0623\u0646 \u062a\u0641\u0631\u0636 \u0646\u0633\u0628\u0629 10% \u0639\u0644\u0649 \u0627\u0644\u0645\u0644\u064a\u0648\u0646 \u0627\u0644\u0627\u0648\u0644\u0649 \u062b\u0645 20% \u0639\u0644\u0649 \u0627\u0644\u0645\u0644\u064a\u0648\u0646 \u0627\u0644\u062b\u0627\u0646\u064a\u0629 \u062b\u0645 30% \u0644\u0645\u0627 \u0632\u0627\u062f \u0639\u0644\u0649 \u0627\u0644\u0645\u0644\u064a\u0648\u0646\u064a\u0646(31).<\/p>\n

\u0628- \u0645\u0648\u0642\u0641 \u0627\u0644\u0645\u0634\u0631\u0639 \u0627\u0644\u0639\u0631\u0627\u0642\u064a \u0645\u0646 \u062a\u062d\u062f\u064a\u062f \u0645\u0642\u062f\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 :-
\n<\/span><\/p>\n

\u0627\u062e\u0630 \u0627\u0644\u0645\u0634\u0631\u0639 \u0627\u0644\u0639\u0631\u0627\u0642\u064a \u0628\u0637\u0631\u064a\u0642\u0629 \u062a\u062d\u062f\u064a\u062f \u0633\u0639\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0627\u062e\u0630 \u0628\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062a\u0635\u0627\u0639\u062f\u064a\u0629 \u0643\u0642\u0627\u0639\u062f\u0629 \u0639\u0627\u0645\u0629 \u0627\u0644\u0627 \u0627\u0646\u0647 \u062e\u0631\u062c \u0639\u0646 \u0630\u0644\u0643 \u0641\u064a \u062d\u0627\u0644\u0627\u062a \u0642\u0644\u064a\u0644\u0629 \u062d\u064a\u062b \u0627\u062e\u0630 \u0641\u064a\u0647\u0627 \u0628\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0646\u0633\u0628\u064a\u0629 \u0648\u0633\u0648\u0641 \u0646\u0641\u0635\u0644 \u0630\u0644\u0643 \u0641\u064a \u0627\u0644\u0641\u0642\u0631\u062a\u064a\u0646 \u0627\u0644\u0627\u062a\u064a\u062a\u064a\u0646 :-<\/p>\n

1- \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062a\u0635\u0627\u0639\u062f\u064a\u0629 :<\/span> \u0643\u0627\u0646 \u0627\u0644\u0645\u0634\u0631\u0639 \u0627\u0644\u0639\u0631\u0627\u0642\u064a \u064a\u0641\u0631\u0642 \u0641\u064a \u0627\u0644\u0633\u0639\u0631 \u0627\u0644\u062a\u0635\u0627\u0639\u062f\u064a \u0628\u064a\u0646 \u0643\u0644 \u0645\u0646 \u0627\u0644\u0634\u062e\u0635 \u0627\u0644\u0637\u0628\u064a\u0639\u064a \u0648\u0627\u0644\u0634\u062e\u0635 \u0627\u0644\u0645\u0639\u0646\u0648\u064a \u062d\u064a\u062b \u0627\u062e\u0636\u0639 \u0627\u0644\u0627\u0648\u0644 \u0644\u0633\u0639\u0631 \u0636\u0631\u064a\u0628\u064a \u0645\u0646\u062e\u0641\u0636 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0627\u0626\u062d \u0627\u0644\u062f\u0646\u064a\u0627 \u0645\u0646 \u062f\u062e\u0644\u0647 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u062f\u062e\u0644 \u0627\u0644\u0634\u062e\u0635 \u0627\u0644\u0645\u0639\u0646\u0648\u064a \u0648\u0630\u0644\u0643 \u0644\u0627\u0633\u0628\u0627\u0628 \u0627\u0647\u0645\u0647\u0627(32):<\/p>\n

(1) \u0627\u0644\u0634\u062e\u0635 \u0627\u0644\u0645\u0639\u0646\u0648\u064a \u0627\u0642\u062f\u0631 \u0645\u0646 \u0627\u0644\u0634\u062e\u0635 \u0627\u0644\u0637\u0628\u064a\u0639\u064a \u0639\u0644\u0649 \u062f\u0641\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0627\u0646\u0647 \u0644\u0627 \u0645\u062c\u0627\u0644 \u0644\u0645\u0631\u0627\u0639\u0627\u0629 \u0627\u0644\u0638\u0631\u0648\u0641 \u0627\u0644\u0634\u062e\u0635\u064a\u0629 \u0648\u0627\u0644\u0627\u0639\u0628\u0627\u0621 \u0627\u0644\u0639\u0627\u0626\u0644\u064a\u0629 \u0644\u0644\u0634\u062e\u0635 \u0627\u0644\u0645\u0639\u0646\u0648\u064a .<\/p>\n

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

\u0647\u0630\u0627 \u0648\u0642\u062f \u062d\u062f\u062f \u0627\u0644\u0645\u0634\u0631\u0639 \u0627\u0644\u0639\u0631\u0627\u0642\u064a \u0627\u0633\u0639\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0643\u0627\u0644\u0627\u062a\u064a :-<\/p>\n

1- \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0634\u062e\u0635 \u0627\u0644\u0637\u0628\u064a\u0639\u064a :<\/span><\/p>\n

\u0643\u0627\u0646 \u0627\u0644\u0645\u0634\u0631\u0639 \u0627\u0644\u0639\u0631\u0627\u0642\u064a \u064a\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0641\u0631\u062f \u0627\u0644\u0645\u0642\u064a\u0645 \u0648\u063a\u064a\u0631 \u0627\u0644\u0645\u0642\u064a\u0645 \u0641\u064a \u062a\u062d\u062f\u064a\u062f \u0633\u0639\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u062f\u062e\u0644 \u0643\u0644 \u0645\u0646\u0647\u0645\u0627 \u0641\u0643\u0627\u0646\u062a \u0645\u0639\u0627\u0645\u0644\u0629 \u0627\u0644\u0641\u0631\u062f \u0627\u0644\u0645\u0642\u064a\u0645 \u0627\u0642\u0644 \u0648\u0637\u0627\u0621\u0629 \u0645\u0646 \u0645\u0639\u0627\u0645\u0644\u0629 \u0627\u0644\u0641\u0631\u062f \u063a\u064a\u0631 \u0627\u0644\u0645\u0642\u064a\u0645 \u0627\u0644\u0627 \u0627\u0646\u0647 \u0628\u0635\u062f\u0648\u0631 \u0627\u0645\u0631 \u0633\u0644\u0637\u0629 \u0627\u0644\u0627\u0626\u062a\u0644\u0627\u0641 \u0627\u0644\u0645\u0631\u0642\u0645 49 \u0644\u0633\u0646\u0629 2004 \u0641\u0627\u0646 \u0627\u0644\u0645\u0642\u064a\u0645 \u0648\u063a\u064a\u0631 \u0627\u0644\u0645\u0642\u064a\u0645 \u0627\u0635\u0628\u062d\u0627 \u064a\u062e\u0636\u0639\u0627\u0646 \u0644\u0633\u0639\u0631 \u062a\u0635\u0627\u0639\u062f\u064a \u0648\u0627\u062d\u062f \u0648\u0628\u0627\u0644\u0646\u0633\u0628 \u0627\u0644\u0627\u062a\u064a\u0629 : (33).<\/p>\n

3% \u0644\u0645\u0627 \u0644\u0627 \u064a\u0632\u064a\u062f \u0639\u0644\u0649 250000 \u062f\u064a\u0646\u0627\u0631<\/p>\n

5% \u0645\u0627\u0632\u0627\u062f \u0639\u0644\u0649 250000 \u0644\u063a\u0627\u064a\u0629 500000 \u062f\u064a\u0646\u0627\u0631<\/p>\n

10% \u0645\u0627\u0632\u0627\u062f \u0639\u0644\u0649 500000 \u062f\u064a\u0646\u0627\u0631 \u0644\u063a\u0627\u064a\u0629 1000000 \u062f\u064a\u0646\u0627\u0631<\/p>\n

15% \u0645\u0627 \u0632\u0627\u062f \u0639\u0644\u0649 1000000 \u062f\u064a\u0646\u0627\u0631<\/p>\n

(2) \u062f\u062e\u0644 \u0627\u0644\u0634\u062e\u0635 \u0627\u0644\u0645\u0639\u0646\u0648\u064a :<\/span><\/p>\n

\u062a\u0639\u062f \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0645\u0646 \u0627\u0647\u0645 \u0647\u0630\u0647 \u0627\u0644\u0627\u0634\u062e\u0627\u0635 \u0648\u0642\u062f \u0641\u0631\u0642 \u0627\u0644\u0645\u0634\u0631\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0639\u0631\u0627\u0642\u064a \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0627\u0637\u0627\u0631 \u0628\u064a\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062d\u062f\u0648\u062f\u0629(34).<\/p>\n

– \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 : \u0627\u0644\u0649 \u062d\u064a\u0646 \u0635\u062f\u0648\u0631 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u062a\u0639\u062f\u064a\u0644 \u0631\u0642\u0645 25 \u0644\u0633\u0646\u0629 1999 \u0641\u0623\u0646 \u062f\u062e\u0644 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u064a\u062e\u0636\u0639 \u0644\u0633\u0639\u0631 \u062a\u0635\u0627\u0639\u062f\u064a \u064a\u062e\u062a\u0644\u0641 \u0628\u0627\u062e\u062a\u0644\u0627\u0641 \u0643\u0648\u0646\u0647\u0627 \u0634\u0631\u0643\u0629 \u062e\u0627\u0635\u0629 \u0627\u0648 \u0645\u062e\u062a\u0644\u0637\u0629 \u0627\u0645\u0627 \u0628\u0639\u062f \u0635\u062f\u0648\u0631 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0646\u0641 \u0627\u0644\u0630\u0643\u0631 \u0641\u0642\u062f \u0627\u0635\u0628\u062d \u062f\u062e\u0644 \u0647\u0630\u0647 \u0627\u0644\u0634\u0631\u0643\u0629 \u064a\u062e\u0636\u0639 \u0644\u0636\u0631\u064a\u0628\u0629 \u0630\u0627\u062a \u0633\u0639\u0631 \u0646\u0633\u0628\u064a (35).<\/p>\n

– \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u062d\u062f\u0648\u062f\u0629 : \u0628\u063a\u0636 \u0627\u0644\u0646\u0638\u0631 \u0639\u0646 \u0643\u0648\u0646\u0647\u0627 \u0634\u0631\u0643\u0629 \u062e\u0627\u0635\u0629 \u0627\u0645 \u0645\u062e\u062a\u0644\u0637\u0629 \u0645\u0642\u064a\u0645\u0629 \u0627\u0645 \u063a\u064a\u0631 \u0645\u0642\u064a\u0645\u0629 \u0641\u0623\u0646 \u062f\u062e\u0644 \u0647\u0630\u0647 \u0627\u0644\u0634\u0631\u0643\u0629 \u0643\u0627\u0646 \u064a\u062e\u0636\u0639 \u0644\u0636\u0631\u064a\u0628\u0629 \u0630\u0627\u062a \u0633\u0639\u0631 \u062a\u0635\u0627\u0639\u062f\u064a \u062d\u062f\u062f\u0647 \u0627\u0644\u0645\u0634\u0631\u0639 \u0628\u0627\u0644\u0627\u062a\u064a :-<\/p>\n

15% \u0644\u0645\u0627 \u0644\u0627\u064a\u0632\u064a\u062f \u0639\u0644\u0649 000 500 1 \u062f\u064a\u0646\u0627\u0631<\/p>\n

25% \u0644\u0645\u0627 \u0644\u0627\u064a\u0632\u064a\u062f \u0639\u0644\u0649 000 500 1 \u0648\u0644\u063a\u0627\u064a\u0629 000 000 3 \u062f\u064a\u0646\u0627\u0631<\/p>\n

35% \u0644\u0645\u0627 \u0644\u0627\u064a\u0632\u064a\u062f \u0639\u0644\u0649 000 000 3 \u062f\u064a\u0646\u0627\u0631<\/p>\n

\u0648\u0628\u0635\u062f\u0648\u0631 \u0627\u0645\u0631 \u0633\u0644\u0637\u0629 \u0627\u0644\u0627\u0626\u062a\u0644\u0627\u0641 \u0627\u0644\u0645\u0624\u0642\u062a\u0629 \u0631\u0642\u0645 49 \u0644\u0633\u0646\u0629 2004 \u0627\u0635\u0628\u062d \u062f\u062e\u0644 \u0647\u0630\u0647 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u064a\u062e\u0636\u0639 \u0644\u0633\u0639\u0631 \u0646\u0633\u0628\u064a. \u0648\u0641\u064a \u062a\u0639\u062f\u064a\u0644 \u0627\u062e\u0631 \u062d\u062f\u062f \u0627\u0644\u0645\u0634\u0631\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0639\u0631\u0627\u0642\u064a \u0627\u0633\u0639\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0631\u0628\u0627\u062d \u0646\u0642\u0644 \u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u0639\u0642\u0627\u0631 \u0627\u0644\u062a\u064a \u062a\u0632\u064a\u062f \u0642\u064a\u0645\u062a\u0647\u0627 \u0639\u0644\u0649 000 000 20 \u062f\u064a\u0646\u0627\u0631 \u0628\u0627\u0644\u0627\u062a\u064a :<\/p>\n

3% \u0644\u0645\u0627 \u0632\u0627\u062f \u0639\u0644\u0649 000 000 20 \u0648\u0644\u063a\u0627\u064a\u0629 000 000 30 \u062f\u064a\u0646\u0627\u0631<\/p>\n

4% \u0644\u0645\u0627 \u0632\u0627\u062f \u0639\u0644\u0649 000 000 30 \u0648\u0644\u063a\u0627\u064a\u0629 000 000 60 \u062f\u064a\u0646\u0627\u0631<\/p>\n

5% \u0644\u0645\u0627 \u0632\u0627\u062f \u0639\u0644\u0649 000 000 60 \u0648\u0644\u063a\u0627\u064a\u0629 000 000 90 \u062f\u064a\u0646\u0627\u0631<\/p>\n

6% \u0644\u0645\u0627 \u0632\u0627\u062f \u0639\u0644\u0649 000 000 90 \u062f\u064a\u0646\u0627\u0631(36).<\/p>\n

2- \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0646\u0633\u0628\u064a\u0629 :<\/span> \u0641\u064a \u062d\u0627\u0644\u0627\u062a \u0642\u0644\u064a\u0644\u0629 \u0627\u062e\u0636\u0639 \u0627\u0644\u0645\u0634\u0631\u0639 \u0628\u0639\u0636 \u0627\u0644\u062f\u062e\u0648\u0644 \u0644\u0627\u0633\u0639\u0627\u0631 \u0646\u0633\u0628\u064a\u0629 \u062b\u0627\u0628\u062a\u0629 \u0644\u0627\u062a\u062a\u063a\u064a\u0631 \u0628\u062a\u063a\u064a\u0631 \u0642\u064a\u0645\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u064a\u0645\u0643\u0646 \u062a\u0644\u062e\u064a\u0635 \u062a\u0644\u0643 \u0627\u0644\u062d\u0627\u0644\u0627\u062a \u0628\u0627\u0644\u0627\u062a\u064a :<\/p>\n

(1) \u062f\u062e\u0644 \u063a\u064a\u0631 \u0627\u0644\u0645\u0642\u064a\u0645 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 :-<\/span><\/p>\n

\u0633\u0648\u0627\u0621 \u0627\u0643\u0627\u0646 \u063a\u064a\u0631 \u0627\u0644\u0645\u0642\u064a\u0645 \u0634\u062e\u0635\u0627\u064b \u0637\u0628\u064a\u0639\u064a\u0627\u064b \u0627\u0648 \u0645\u0639\u0646\u0648\u064a\u0627\u064b \u0641\u0627\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 19\/1 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0646\u0627\u0641\u0630 \u0642\u062f \u0627\u062e\u0636\u0639\u062a \u062f\u062e\u0644\u0647 \u0644\u0636\u0631\u064a\u0628\u0629 \u0630\u0627\u062a \u0633\u0639\u0631 \u0646\u0633\u0628\u064a \u0647\u0648 20% \u0648\u0627\u0644\u0645\u062a\u062d\u0642\u0642 \u0645\u0646 :-<\/p>\n

1- \u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0648\u0627\u0644\u0633\u0646\u062f\u0627\u062a \u0648\u0627\u0644\u0631\u0647\u0646\u064a\u0627\u062a \u0648\u0627\u0644\u0648\u0627\u062f\u0626\u0639 \u0648\u0627\u0644\u0633\u0644\u0641 .<\/p>\n

2- \u0627\u0644\u062a\u062e\u0635\u064a\u0635\u0627\u062a \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0627\u0648 \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0627\u0644\u062a\u0642\u0627\u0639\u062f\u064a\u0629 \u0627\u0648 \u0627\u0644\u062f\u0641\u0639\u0627\u062a \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0627\u0644\u0627\u062e\u0631\u0649(37).<\/p>\n

\u0648\u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0627\u0637\u0627\u0631 \u064a\u0644\u0627\u062d\u0638 \u0627\u0646 \u0647\u0630\u0647 \u0627\u0644\u0627\u064a\u0631\u062f\u0627\u062a \u0627\u0630\u0627 \u062a\u062d\u0642\u0642\u062a \u0628\u0635\u0648\u0631\u0629 \u0639\u0627\u0631\u0636\u0629 \u0648\u0644\u0639\u062f\u0629 \u0645\u0631\u0627\u062a \u0641\u064a \u0641\u062a\u0631\u0627\u062a \u0645\u062e\u062a\u0644\u0641\u0629 \u0645\u0646 \u0627\u0644\u0633\u0646\u0629 \u0641\u0623\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u062a\u0641\u0631\u0636 \u0639\u0644\u064a\u0647\u0627 \u0641\u064a \u0643\u0644 \u0645\u0631\u0629 \u0627\u0630 \u0644\u0627\u064a\u0646\u062a\u0638\u0631 \u0627\u0646\u062a\u0647\u0627\u0621 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u062a\u0642\u062f\u064a\u0631\u064a\u0629 \u0648\u0644\u062c\u0645\u064a\u0639 \u0645\u0635\u0627\u062f\u0631 \u0627\u0644\u062f\u062e\u0644 \u0648\u062a\u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u064a\u0647\u0627 \u0628\u0627\u0644\u0643\u0627\u0645\u0644(38).<\/p>\n

(2) \u062f\u062e\u0644 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0648\u0627\u0644\u0645\u062d\u062f\u0648\u062f\u0629 :<\/span><\/p>\n

\u0628\u0639\u062f \u0635\u062f\u0648\u0631 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u062a\u0639\u062f\u064a\u0644 \u0631\u0642\u0645 25 \u0644\u0633\u0646\u0629 1999 \u0627\u0635\u0628\u062d \u062f\u062e\u0644 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u064a\u062e\u0636\u0639 \u0627\u0639\u062a\u0628\u0627\u0631\u0627\u064b \u0645\u0646 1\/1\/2000 \u0644\u0633\u0639\u0631 \u0646\u0633\u0628\u064a \u0645\u0642\u062f\u0627\u0631\u0647 25% \u0645\u0646 \u0627\u0644\u062f\u062e\u0644 \u0648\u0644\u0627\u062a\u062a\u063a\u064a\u0631 \u0647\u0630\u0647 \u0627\u0644\u0646\u0633\u0628\u0629 \u0633\u0648\u0627\u0621 \u0627\u0643\u0627\u0646\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u0645\u0642\u064a\u0645\u0629 \u0627\u0648 \u063a\u064a\u0631 \u0645\u0642\u064a\u0645\u0629 \u0641\u064a \u0627\u0644\u0639\u0631\u0627\u0642 \u060c \u0635\u0646\u0627\u0639\u064a\u0629 \u0627\u0648 \u063a\u064a\u0631 \u0635\u0646\u0627\u0639\u064a\u0629 \u062a\u0646\u062a\u0645\u064a \u0644\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u062e\u0627\u0635 \u0627\u0648 \u0627\u0644\u0645\u062e\u062a\u0644\u0637 . \u0627\u0644\u0627\u0646 \u0627\u0646 \u0647\u0630\u0647 \u0627\u0644\u0646\u0633\u0628\u0629 \u0642\u062f \u062a\u063a\u064a\u0631\u062a \u0628\u0635\u062f\u0648\u0631 \u0627\u0645\u0631 \u0633\u0644\u0637\u0629 \u0627\u0644\u0627\u0626\u062a\u0644\u0627\u0641 \u0627\u0644\u0645\u0624\u0642\u062a\u0629 \u0627\u0644\u0645\u0631\u0642\u0645 49 \u0644\u0633\u0646\u0629 2004 \u0627\u0644\u0630\u064a \u062d\u062f\u062f \u0633\u0639\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0641\u0631\u0648\u0636\u0629 \u0639\u0644\u0649 \u062f\u062e\u0644 \u0627\u0644\u0634\u0631\u0643\u062a\u064a\u0646 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0648\u0627\u0644\u0645\u062d\u062f\u0648\u062f\u0629 \u0628\u0646\u0633\u0628\u0629 15% \u0645\u0646 \u0627\u0644\u062f\u062e\u0644 (39).<\/p>\n

_______________________<\/p>\n

1- \u0627\u0646\u0638\u0631 \u0627\u0644\u0641\u0635\u0644 \u0627\u0644\u062b\u0627\u0645\u0646 \u2013 \u0627\u0644\u0645\u0627\u062f\u0629 12 – \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0646\u0627\u0641\u0630 .<\/span><\/p>\n

2- \u062d\u0633\u0646 \u0639\u062f\u0627\u064a \u0627\u0644\u062f\u062c\u064a\u0644\u064a \u2013 \u0627\u0644\u0645\u0635\u062f\u0631 \u0627\u0644\u0633\u0627\u0628\u0642 \u2013 \u0635112 .<\/span><\/p>\n

3- \u062f. \u0645\u062d\u0645\u062f \u062d\u0644\u0645\u064a \u0645\u0631\u0627\u062f \u2013 \u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u0629 \u2013 \u0627\u0644\u0642\u0627\u0647\u0631\u0629 \u2013 \u0633\u0646\u0629 1963 \u2013 \u0635229 \u060c \u062f.\u0645\u062d\u0645\u062f \u0644\u0628\u064a\u0628 \u0634\u0642\u064a\u0631 \u2013 \u0639\u0644\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u2013 \u0627\u0644\u0642\u0627\u0647\u0631\u0629 \u2013 \u0645\u0643\u062a\u0628\u0629 \u0627\u0644\u0646\u0647\u0636\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u2013 1957 \u2013 \u0635186 .<\/span><\/p>\n

4- \u062f. \u0647\u0634\u0627\u0645 \u0635\u0641\u0648\u062a \u0627\u0644\u0639\u0645\u0631\u064a \u2013 \u0627\u0644\u0645\u0635\u062f\u0631 \u0627\u0644\u0633\u0627\u0628\u0642 \u2013 \u0635115 \u060c \u062f. \u0635\u0627\u0644\u062d \u064a\u0648\u0633\u0641 \u0639\u062c\u064a\u0646\u0629 \u2013 \u0627\u0644\u0645\u0635\u062f\u0631 \u0627\u0644\u0633\u0627\u0628\u0642 \u2013 \u0635434 .<\/span><\/p>\n

5- \u0627\u0646\u0638\u0631 \u0648\u0633\u0627\u0645 \u0645\u062d\u0645\u062f \u062c\u0627\u0633\u0645 \u2013 \u0627\u0644\u0633\u0645\u0627\u062d\u0627\u062a \u0641\u064a \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0639\u0631\u0627\u0642\u064a \u0648\u062f\u0648\u0644 \u0645\u062c\u0644\u0633 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0627\u0644\u0639\u0631\u0628\u064a \u2013 \u0628\u062d\u062b \u062f\u0628\u0644\u0648\u0645 \u2013 \u0643\u0644\u064a\u0629 \u0627\u0644\u0627\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u2013 \u062c\u0627\u0645\u0639\u0629 \u0628\u063a\u062f\u0627\u062f \u2013 1990 \u2013 \u063529 .<\/span><\/p>\n

6- \u0627\u0646\u0638\u0631 \u0635\u062f\u0631 \u0627\u0644\u0645\u0627\u062f\u0629 12 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0646\u0627\u0641\u0630 .<\/span><\/p>\n

7- \u0648\u0641\u064a\u0645\u0627 \u064a\u062a\u0639\u0644\u0642 \u0628\u0647\u0630\u0627 \u0627\u0644\u0634\u0631\u0637 \u0641\u0623\u0646\u0647 \u0644\u0644\u0645\u0643\u0644\u0641 \u0627\u0646 \u064a\u062a\u0645\u062a\u0639 \u0628\u0633\u0645\u0627\u062d \u0639\u0646 \u0632\u0648\u062c\u0629 \u0648\u0627\u062d\u062f\u0629 \u0641\u0642\u0637 \u0648\u0627\u0646 \u062a\u0639\u062f\u062f\u062a \u0627\u0644\u0632\u0648\u062c\u0627\u062a \u2013 \u062f. \u0647\u0634\u0627\u0645 \u0635\u0641\u0648\u062a \u0627\u0644\u0639\u0645\u0631\u064a \u2013 \u0627\u0644\u0645\u0635\u062f\u0631 \u0627\u0644\u0633\u0627\u0628\u0642 \u2013 \u0635117 \u060c \u0639\u0628\u062f \u0627\u0644\u0631\u0632\u0627\u0642 \u0627\u0644\u062d\u0633\u064a\u0646\u064a \u2013 \u062d\u0648\u0644 \u0645\u062e\u0635\u0635\u0627\u062a \u063a\u0644\u0627\u0621 \u0627\u0644\u0645\u0639\u064a\u0634\u0629 \u2013 \u0628\u062d\u062b \u0645\u0646\u0634\u0648\u0631 \u0641\u064a \u0645\u062c\u0644\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0635\u0627\u062f\u0631\u0629 \u0639\u0646 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u2013 \u0627\u0644\u0639\u062f\u062f \u0627\u0644\u0627\u0648\u0644 \u2013 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0627\u0648\u0644\u0649 \u2013 1974 \u2013 \u0635134.<\/span><\/p>\n

8- \u0627\u0646\u0638\u0631 \u0627\u0644\u0645\u0627\u062f\u0629 1\/\u0623 \u0645\u0646 \u0627\u0644\u0642\u0633\u0645 \u0627\u0644\u062b\u0627\u0646\u064a \u0645\u0646 \u0627\u0645\u0631 \u0633\u0644\u0637\u0629 \u0627\u0644\u0627\u0626\u062a\u0644\u0627\u0641 \u0627\u0644\u0645\u0624\u0642\u062a\u0629 \u0627\u0644\u0645\u0631\u0642\u0645 49 \u0644\u0633\u0646\u0629 2004 .<\/span><\/p>\n

9- \u062f. \u0647\u0634\u0627\u0645 \u0635\u0641\u0648\u062a \u0627\u0644\u0639\u0645\u0631\u064a \u2013 \u0627\u0644\u0645\u0635\u062f\u0631 \u0627\u0644\u0633\u0627\u0628\u0642 \u2013 \u0635 116 .<\/span><\/p>\n

10- \u0627\u0646\u0638\u0631 \u0641 (2) \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 12 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0646\u0627\u0641\u0630 .<\/span><\/p>\n

11- \u0639\u0644\u0645\u0627\u064b \u0627\u0646 \u0630\u0644\u0643 \u0644\u0627\u064a\u0633\u0631\u064a \u0639\u0644\u0649 \u0627\u0644\u0645\u0631\u0627\u0629 \u0627\u0644\u0645\u062a\u0632\u0648\u062c\u0629 \u0627\u0644\u062a\u064a \u0627\u062f\u0645\u062c \u062f\u062e\u0644\u0647\u0627 \u0645\u0639 \u062f\u062e\u0644 \u0632\u0648\u062c\u0647\u0627 \u0627\u0648 \u0627\u0644\u0645\u0631\u0627\u0629 \u0627\u0644\u0645\u0637\u0644\u0642\u0629 \u0627\u0648 \u0627\u0644\u0627\u0631\u0645\u0644\u0629 \u060c \u0627\u0646\u0638\u0631 \u0627\u0644\u0641\u0642\u0631\u0629 (\u062c\/1) \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 (12) \u060c \u0627\u0646\u0638\u0631 \u0635 35 \u0645\u0646 \u0628\u062d\u062b .<\/span><\/p>\n

12- \u0627\u0646\u0638\u0631 \u0627\u0644\u0645\u0627\u062f\u0629 1\/\u0623 \u0645\u0646 \u0627\u0644\u0642\u0633\u0645 \u0627\u0644\u062b\u0627\u0646\u064a \u0645\u0646 \u0627\u0645\u0631 \u0633\u0644\u0637\u0629 \u0627\u0644\u0627\u0626\u062a\u0644\u0627\u0641 \u0627\u0644\u0645\u0624\u0642\u062a\u0629 \u0627\u0644\u0645\u0631\u0642\u0645 49 \u0644\u0633\u0646\u0629 2004<\/span><\/p>\n

13- \u0627\u0646\u0638\u0631 \u0627\u0644\u0641\u0642\u0631\u0629 (9) \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 (12) \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0646\u0627\u0641\u0630 .<\/span><\/p>\n

14- \u0627\u0646\u0638\u0631 \u0639\u0628\u062f \u0627\u0644\u0644\u0637\u064a\u0641 \u0631\u0634\u064a\u062f \u2013 \u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0633\u0645\u0627\u062d\u0627\u062a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0648\u062a\u062e\u0641\u064a\u0641 \u0639\u0628\u0621 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u2013 \u0628\u062d\u062b \u0645\u0646\u0634\u0648\u0631 \u0641\u064a \u0645\u062c\u0644\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0635\u0627\u062f\u0631\u0629 \u0639\u0646 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u2013 \u0627\u0644\u0639\u062f\u062f \u0627\u0644\u0627\u0648\u0644 \u2013 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0627\u0648\u0644\u0649 \u2013 1974 – \u0635122 .<\/span><\/p>\n

15- \u0627\u0646\u0638\u0631 \u0627\u0644\u0641\u0642\u0631\u0629 (7) \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 12 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0646\u0627\u0641\u0630 .<\/span><\/p>\n

16- \u0627\u0646\u0638\u0631 \u0627\u0644\u0645\u0627\u062f\u0629 1\/\u062c \u0645\u0646 \u0627\u0644\u0642\u0633\u0645 \u0627\u0644\u062b\u0627\u0646\u064a \u0645\u0646 \u0627\u0645\u0631 \u0633\u0644\u0637\u0629 \u0627\u0644\u0627\u0626\u062a\u0644\u0627\u0641 \u0627\u0644\u0645\u0624\u0642\u062a\u0629 \u0627\u0644\u0645\u0631\u0642\u0645 49 \u0644\u0633\u0646\u0629 2004 .<\/span><\/p>\n

17- \u0627\u0646\u0638\u0631 \u0627\u0644\u0641\u0642\u0631\u0629 (4) \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 (12) \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0646\u0627\u0641\u0630 .<\/span><\/p>\n

18- \u0627\u0646\u0638\u0631 \u0627\u0644\u0645\u0627\u062f\u0629 1\/\u0628 \u0645\u0646 \u0627\u0644\u0642\u0633\u0645 \u0627\u0644\u062b\u0627\u0646\u064a \u0645\u0646 \u0627\u0645\u0631 \u0633\u0644\u0637\u0629 \u0627\u0644\u0627\u0626\u062a\u0644\u0627\u0641 \u0627\u0644\u0645\u0624\u0642\u062a\u0629 \u0631\u0642\u0645 49 \u0644\u0633\u0646\u0629 2004 .<\/span><\/p>\n

19- \u0627\u0644\u0628\u0646\u062f \u062c \/ \u0627\u0644\u0641\u0642\u0631\u0629 (1) \u060c \u0627\u0644\u0645\u0627\u062f\u0629 (12) \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0646\u0627\u0641\u0630 .<\/span><\/p>\n

20- \u0627\u0644\u0648\u0644\u062f \u0627\u0644\u0635\u0644\u0628\u064a \u0647\u0648 \u0627\u0644\u0630\u064a \u064a\u0646\u062d\u062f\u0631 \u0645\u0646 \u0635\u0644\u0628 \u0627\u0644\u0645\u0643\u0644\u0641 \u0645\u0628\u0627\u0634\u0631\u0629\u064b .<\/span><\/p>\n

21- \u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u062a\u0641\u0635\u064a\u0644 \u0627\u0646\u0638\u0631 \u062f. \u0635\u0627\u0644\u062d \u064a\u0648\u0633\u0641 \u0639\u062c\u064a\u0646\u0629 \u2013 \u0627\u0644\u0645\u0635\u062f\u0631 \u0627\u0644\u0633\u0627\u0628\u0642 \u2013 \u0635 438 .<\/span><\/p>\n

22- \u0627\u0646\u0638\u0631 \u0627\u0644\u0641\u0642\u0631\u0629 (3) \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 (12) \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0646\u0627\u0641\u0630 .<\/span><\/p>\n

23- \u0627\u0646\u0638\u0631 \u062f. \u0635\u0627\u0644\u062d \u064a\u0648\u0633\u0641 \u0639\u062c\u064a\u0646\u0629 \u2013 \u0627\u0644\u0645\u0635\u062f\u0631 \u0627\u0644\u0633\u0627\u0628\u0642 \u2013 \u0635 439 .<\/span><\/p>\n

24- \u0627\u0646\u0638\u0631 \u0627\u0644\u0641\u0642\u0631\u0629 (6) \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 (12) \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0646\u0627\u0641\u0630 .<\/span><\/p>\n

25- \u062f. \u0635\u0627\u0644\u062d \u064a\u0648\u0633\u0641 \u0639\u062c\u064a\u0646\u0629 \u2013 \u0627\u0644\u0645\u0635\u062f\u0631 \u0627\u0644\u0633\u0627\u0628\u0642 \u2013 \u0635 440 .<\/span><\/p>\n

26- \u0627\u0646\u0638\u0631 \u0627\u0644\u0641\u0642\u0631\u0629 (7) \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 (12) \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0646\u0627\u0641\u0630 .<\/span><\/p>\n

27- \u0627\u0646\u0638\u0631 \u0627\u0644\u0645\u0627\u062f\u0629 2 \u0645\u0646 \u0627\u0644\u0642\u0633\u0645 \u0627\u0644\u062b\u0627\u0646\u064a \u0645\u0646 \u0627\u0645\u0631 \u0633\u0644\u0637\u0629 \u0627\u0644\u0627\u0626\u062a\u0644\u0627\u0641 \u0627\u0644\u0645\u0624\u0642\u062a\u0629 \u0631\u0642\u0645 49 \u0644\u0633\u0646\u0629 2004 .<\/span><\/p>\n

28- \u0627\u0646\u0638\u0631 \u0641(2) \u0645\u0646 \u0627\u0639\u0645\u0627\u0645 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0631\u0642\u0645 7\/51106 \u0641\u064a 2\/12\/1987 \u0645\u0646\u0634\u0648\u0631 \u0641\u064a \u0627\u0644\u0643\u062a\u0627\u0628 \u0627\u0644\u0633\u0646\u0648\u064a \u2013 1987 \u2013 \u0645\u0635\u062f\u0631 \u0633\u0627\u0628\u0642 \u2013 \u063565 .<\/span><\/p>\n

29- \u062f. \u0637\u0627\u0647\u0631 \u0627\u0644\u062c\u0646\u0627\u0628\u064a \u2013 \u0627\u0644\u0645\u0635\u062f\u0631 \u0627\u0644\u0633\u0627\u0628\u0642 \u2013 \u0635 146-147 .<\/span><\/p>\n

30- \u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u062a\u0641\u0635\u064a\u0644 \u0627\u0646\u0638\u0631 \u062f. \u0627\u0639\u0627\u062f \u062d\u0645\u0648\u062f \u0627\u0644\u0642\u064a\u0633\u064a \u2013 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0627\u0644\u062a\u0634\u0631\u064a\u0639 \u0627\u0644\u0645\u0627\u0644\u064a ( \u0627\u0644\u0646\u0638\u0631\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0648 \u0627\u0644\u062a\u0634\u0631\u064a\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0639\u0631\u0627\u0642\u064a \u2013 \u0627\u0644\u0643\u062a\u0627\u0628 \u0627\u0644\u062b\u0627\u0646\u064a \u2013 \u062f\u0627\u0631 \u0627\u0644\u0643\u062a\u0628 \u0644\u0644\u0637\u0628\u0627\u0639\u0629 \u0648\u0627\u0644\u0646\u0634\u0631 \u2013 \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u2013 1987-1988 \u2013 \u0635153 \u0648\u0645\u0627\u0628\u0639\u062f\u0647\u0627 .<\/span><\/p>\n

31- \u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u062a\u0641\u0635\u064a\u0644 \u0627\u0646\u0638\u0631 \u062f. \u0627\u062d\u0645\u062f \u062c\u0627\u0645\u0639 \u2013 \u0639\u0644\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 – \u062c1- \u06372\u2013 \u062f\u0627\u0631 \u0627\u0644\u0646\u0647\u0636\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u2013 \u0627\u0644\u0642\u0627\u0647\u0631\u0629 -1970 \u2013 \u0635123 \u060c \u062f. \u0639\u0627\u0637\u0641 \u0635\u062f\u0642\u064a \u2013 \u0645\u0628\u0627\u062f\u0649\u0621 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u2013 \u062c1-\u06371-\u062f\u0627\u0631 \u0627\u0644\u0646\u0647\u0636\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u2013 \u0627\u0644\u0642\u0627\u0647\u0631\u0629 – 1973 \u2013 \u0635 407 .<\/span><\/p>\n

32- \u062f. \u0647\u0634\u0627\u0645 \u0635\u0641\u0648\u062a \u0627\u0644\u0639\u0645\u0631\u064a \u2013 \u0627\u0644\u0645\u0635\u062f\u0631 \u0627\u0644\u0633\u0627\u0628\u0642 \u2013 \u0635227 .<\/span><\/p>\n

33- \u0627\u0646\u0638\u0631 \u0627\u0644\u0641\u0642\u0631\u062a\u064a\u0646 \u0623\u060c\u0628 \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 (1) \u0645\u0646 \u0627\u0644\u0642\u0633\u0645 \u0627\u0644\u062b\u0627\u0644\u062b \u0645\u0646 \u0627\u0645\u0631 \u0633\u0644\u0637\u0629 \u0627\u0644\u0627\u0626\u062a\u0644\u0627\u0641 \u0627\u0644\u0645\u0624\u0642\u062a\u0629 \u0627\u0644\u0645\u0631\u0642\u0645 49 \u0644\u0633\u0646\u0629 2004 \u060c \u0639\u0644\u0645\u0627\u064b \u0627\u0646 \u0627\u0644\u0641\u0642\u0631\u0629 (\u0628) \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 (1) \u0645\u0646 \u0627\u0644\u0642\u0633\u0645 \u0627\u0644\u062b\u0627\u0644\u062b \u0645\u0646 \u0647\u0630\u0627 \u0627\u0644\u0627\u0645\u0631 \u0642\u062f \u0627\u0633\u062a\u062b\u0646\u062a \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0645\u0646\u0635\u0648\u0635= =\u0639\u0644\u064a\u0647 \u0641\u064a \u0627\u0644\u0645\u0627\u062f\u0629 19 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0646\u0627\u0641\u0630 \u0645\u0646 \u0627\u0644\u062e\u0636\u0648\u0639 \u0644\u0647\u0630\u0647 \u0627\u0644\u0627\u0633\u0639\u0627\u0631 \u0644\u062a\u0628\u0642\u0649 \u0628\u0630\u0644\u0643 \u062e\u0627\u0636\u0639\u0629 \u0644\u0633\u0639\u0631 \u0646\u0633\u0628\u064a \u0643\u0645\u0627 \u0633\u064a\u0627\u062a\u064a \u0630\u0643\u0631\u0647 \u2013 \u0627\u0646\u0638\u0631 \u0635 183 \u0645\u0646 \u0627\u0644\u0631\u0633\u0627\u0644\u0629 .<\/span><\/p>\n

34- \u0648\u0644\u062d\u064a\u0646 \u0635\u062f\u0648\u0631 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u062a\u0639\u062f\u064a\u0644 \u0631\u0642\u0645 17 \u0644\u0633\u0646\u0629 1994 \u0643\u0627\u0646 \u0627\u0644\u0645\u0634\u0631\u0639 \u064a\u0641\u0631\u0642 \u0641\u064a \u062a\u062d\u062f\u064a\u062f \u0633\u0639\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0628\u064a\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0641\u064a\u0641\u0631\u0636 \u0633\u0639\u0631\u0627\u064b \u0627\u062e\u0641\u0636 \u0639\u0644\u0649 \u062f\u062e\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0645\u0646\u0647 \u0639\u0644\u0649 \u062f\u062e\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0648\u0630\u0644\u0643 \u062a\u0634\u062c\u064a\u0639\u0627\u064b \u0644\u0644\u062d\u0631\u0643\u0629 \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0641\u064a \u0627\u0644\u0642\u0637\u0631 \u2013 \u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u062a\u0641\u0635\u064a\u0644 \u0627\u0646\u0638\u0631 \u062f. \u0627\u0639\u0627\u062f \u062d\u0645\u0648\u062f \u0627\u0644\u0642\u064a\u0633\u064a \u2013 \u0627\u0644\u0645\u0635\u062f\u0631 \u0627\u0644\u0633\u0627\u0628\u0642 \u2013 \u0635101 \u0648\u0645\u0627\u0628\u0639\u062f\u0647\u0627 .<\/span><\/p>\n

35- \u0627\u0646\u0638\u0631 \u0635 184 \u0645\u0646 \u0627\u0644\u0631\u0633\u0627\u0644\u0629 .<\/span><\/p>\n

36- \u0627\u0646\u0638\u0631 \u0627\u0644\u0641\u0642\u0631\u0629 1\/\u062b\u0627\u0646\u064a\u0627\u064b \u0645\u0646 \u0642\u0631\u0627\u0631 \u0645\u062c\u0644\u0633 \u0642\u064a\u0627\u062f\u0629 \u0627\u0644\u062b\u0648\u0631\u0629 ( \u0627\u0644\u0645\u0646\u062d\u0644 ) \u0627\u0644\u0645\u0631\u0642\u0645 120 \u0641\u064a 27\/6\/2002 \u0646\u0634\u0631 \u0647\u0630\u0627 \u0627\u0644\u0642\u0631\u0627\u0631 \u0641\u064a \u0627\u0644\u0648\u0642\u0627\u0626\u0639 \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629 \u0627\u0644\u0639\u062f\u062f 3938 \u0641\u064a 8\/7\/2002 .<\/span><\/p>\n

37- \u0647\u0630\u0627 \u0648\u062a\u062a\u0634\u0627\u0628\u0647 \u0627\u0644\u0627\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0648\u0627\u0631\u062f\u0629 \u0641\u064a \u0647\u0627\u062a\u064a\u0646 \u0627\u0644\u0641\u0642\u0631\u062a\u064a\u0646 \u0641\u0627\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u0627\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0648\u0631\u0627\u062f\u0629 \u0641\u064a \u0627\u0644\u0641\u0642\u0631\u0629 (\u0628) \u062a\u0646\u0638\u0648\u064a \u0641\u064a \u0627\u0644\u063a\u0627\u0644\u0628 \u062a\u062d\u062a \u0645\u0641\u0647\u0648\u0645 \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0641\u0623\u0646 \u0627\u0644\u0627\u064a\u0631\u062f\u0627\u062a \u0627\u0644\u0648\u0627\u0631\u062f\u0629 \u0641\u064a \u0627\u0644\u0641\u0642\u0631\u0629 (\u0623) \u062a\u062a\u0634\u0627\u0628\u0647 \u0627\u0644\u0649 \u062d\u062f\u0645\u0627 \u0627\u0630 \u062a\u062a\u0645\u062b\u0644 \u063a\u0627\u0644\u0628\u0627\u064b \u0628\u0623\u0646\u0647\u0627 \u0645\u0628\u0627\u0644\u063a \u0645\u062f\u0641\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u0645\u062f\u064a\u0646 \u0627\u0644\u0649 \u0627\u0644\u062f\u0627\u0626\u0646 \u0641\u0636\u0644\u0627\u064b \u0639\u0646 \u0627\u0635\u0644 \u0627\u0644\u062f\u064a\u0646 \u060c \u0627\u0644\u0627 \u0627\u0646\u0647\u0627 \u062a\u062e\u062a\u0644\u0641 \u0645\u0646 \u062d\u064a\u062b \u0627\u0644\u0645\u0641\u0647\u0648\u0645 \u0641\u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0647\u064a \u0639\u0627\u0626\u062f \u0631\u0623\u0633 \u0645\u0627\u0644 \u0627\u0645\u0627 \u0627\u0644\u0633\u0646\u062f\u0627\u062a \u0641\u0647\u064a \u0635\u0643\u0648\u0643 \u0642\u0631\u0636 \u062a\u062a\u0636\u0645\u0646 \u062d\u0642 \u0627\u0644\u062f\u0627\u0626\u0646 \u0641\u064a \u0627\u0633\u062a\u064a\u0641\u0627\u0621 \u0641\u0627\u0626\u062f\u0629 \u0645\u0646 \u0627\u0644\u0645\u062f\u064a\u0646 \u0641\u0636\u0644\u0627\u064b \u0639\u0646 \u0627\u0635\u0644 \u0627\u0644\u062f\u064a\u0646 \u060c \u0648\u064a\u0644\u062d\u0642 \u0628\u0647\u0627 \u0645\u0643\u0627\u0641\u0627\u062a \u0627\u0644\u062a\u0633\u062f\u064a\u062f \u0648\u062c\u0648\u0627\u0626\u0632 \u0627\u0644\u064a\u0627\u0646\u0635\u064a\u0628 \u0627\u0645\u0627 \u0627\u0644\u0631\u0647\u0646\u064a\u0627\u062a \u0641\u0647\u064a \u0646\u0648\u0639 \u0645\u0646 \u0627\u0644\u0642\u0631\u0648\u0636 \u0627\u0644\u0645\u0636\u0645\u0648\u0646\u0629 \u0628\u0639\u0642\u0627\u0631 \u0627\u0648\u0645\u0646\u0642\u0648\u0644 \u0648\u0647\u064a \u0639\u0627\u062f\u0629 \u062a\u062d\u0642\u0642 \u0641\u0648\u0627\u0626\u062f \u0627\u0645\u0627 \u0627\u0644\u0642\u0631\u0648\u0636 \u0641\u062a\u0634\u0645\u0644 \u0643\u0627\u0641\u0629 \u0627\u0644\u062f\u064a\u0648\u0646 \u0627\u0644\u0646\u0627\u062c\u0645\u0629 \u0639\u0646 \u0627\u0644\u0627\u0642\u062a\u0631\u0627\u0636 \u0633\u0648\u0627\u0621 \u0627\u0643\u0627\u0646\u062a \u0628\u0641\u0627\u0626\u062f\u0629 \u0627\u0648 \u0645\u0646 \u062f\u0648\u0646\u0647\u0627 \u060c \u0627\u0645\u0627 \u0627\u0644\u0633\u0644\u0641\u064a\u0627\u062a \u0641\u0623\u0646\u0647\u0627 \u062a\u0645\u062b\u0644 \u0635\u0648\u0631\u0629 \u0645\u0646 \u0635\u0648\u0631 \u0627\u0644\u0642\u0631\u0648\u0636 \u0648\u062a\u0646\u0635\u0631\u0641 \u0627\u0644\u0649 \u062a\u0644\u0643 \u0627\u0644\u062a\u064a \u062a\u0643\u0648\u0646 \u0642\u0635\u064a\u0631\u0629 \u0627\u0644\u0627\u062c\u0644\u060c \u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u062a\u0641\u0635\u064a\u0644 \u0627\u0646\u0638\u0631 \u062f. \u0639\u0628\u062f \u0627\u0644\u062d\u0633\u0646 \u0647\u0627\u062f\u064a \u0635\u0627\u0644\u062d \u2013 \u0627\u0644\u0645\u0635\u062f\u0631 \u0627\u0644\u0633\u0627\u0628\u0642 \u2013 \u063597-98 .<\/span><\/p>\n

38- \u0627\u0646\u0638\u0631 \u0627\u0644\u0641\u0642\u0631\u0629 (4) \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 (19) \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0646\u0627\u0641\u0630 .<\/span><\/p>\n

39- \u0627\u0646\u0638\u0631 \u0627\u0644\u0641\u0642\u0631\u0627\u062a \u062c\u060c \u062f \u060c \u0647\u0640 \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 (1) \u0645\u0646 \u0627\u0644\u0642\u0633\u0645 \u0627\u0644\u062b\u0627\u0644\u062b \u0645\u0646 \u0627\u0645\u0631 \u0633\u0644\u0637\u0629 \u0627\u0644\u0627\u0626\u062a\u0644\u0627\u0641 \u0627\u0644\u0645\u0624\u0642\u062a\u0629 \u0627\u0639\u0644\u0627\u0647 .<\/span><\/p>\n

\u0627\u0644\u0645\u0624\u0644\u0641 : \u0642\u064a\u0635\u0631 \u064a\u062d\u064a\u0649 \u062c\u0639\u0641\u0631 \u0627\u0644\u0631\u0628\u064a\u0639\u064a<\/span>
\n\u0627\u0644\u0643\u062a\u0627\u0628 \u0623\u0648 \u0627\u0644\u0645\u0635\u062f\u0631 : \u0627\u0644\u0633\u0644\u0637\u0629 \u0627\u0644\u062a\u0642\u062f\u064a\u0631\u064a\u0629 \u0644\u0644\u0625\u062f\u0627\u0631\u0629 \u0641\u064a \u0641\u0631\u0636 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0639\u0631\u0627\u0642\u064a<\/span>
\n\u0627\u0644\u062c\u0632\u0621 \u0648\u0627\u0644\u0635\u0641\u062d\u0629 : \u0635174-184<\/span><\/p>\n

\u0627\u0639\u0627\u062f\u0629 \u0646\u0634\u0631 \u0628\u0648\u0627\u0633\u0637\u0629 \u0645\u062d\u0627\u0645\u0627\u0629 \u0646\u062a .<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

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