{"id":173330,"date":"2020-03-21T17:38:42","date_gmt":"2020-03-21T14:38:42","guid":{"rendered":"https:\/\/www.mohamah.net\/law\/?p=173330"},"modified":"2020-03-21T17:38:42","modified_gmt":"2020-03-21T14:38:42","slug":"%d9%85%d9%82%d8%a7%d8%b1%d9%86%d8%a9-%d9%82%d8%a7%d9%86%d9%88%d9%86%d9%8a%d8%a9-%d8%a8%d9%8a%d9%86-%d8%a7%d9%84%d9%86%d8%b8%d8%a7%d9%85-%d8%a7%d9%84%d8%b6%d8%b1%d9%8a%d8%a8%d9%8a-%d8%a7%d9%84%d9%85","status":"publish","type":"post","link":"https:\/\/www.mohamah.net\/law\/%d9%85%d9%82%d8%a7%d8%b1%d9%86%d8%a9-%d9%82%d8%a7%d9%86%d9%88%d9%86%d9%8a%d8%a9-%d8%a8%d9%8a%d9%86-%d8%a7%d9%84%d9%86%d8%b8%d8%a7%d9%85-%d8%a7%d9%84%d8%b6%d8%b1%d9%8a%d8%a8%d9%8a-%d8%a7%d9%84%d9%85\/","title":{"rendered":"\u0645\u0642\u0627\u0631\u0646\u0629 \u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0628\u064a\u0646 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0645\u0635\u0631\u064a \u0648\u0627\u0644\u062c\u0632\u0627\u0626\u0631\u064a"},"content":{"rendered":"

\u0645\u0642\u0627\u0631\u0646\u0629 \u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0628\u064a\u0646 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0645\u0635\u0631\u064a \u0648\u0627\u0644\u062c\u0632\u0627\u0626\u0631\u064a<\/span><\/strong><\/p>\n

\u0627\u0644\u0645\u0642\u062f\u0645\u0629<\/span><\/strong><\/p>\n

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\u0641\u064a \u0628\u062d\u062b\u0646\u0627 \u0647\u0630\u0627 \u0646\u062d\u0627\u0648\u0644 \u062f\u0631\u0627\u0633\u0629 \u0646\u0638\u0627\u0645\u064a\u0646 \u0636\u0631\u064a\u0628\u064a\u064a\u0646 \u0644\u062f\u0648\u0644\u062a\u064a\u0646 \u0639\u0631\u0628\u064a\u062a\u064a\u0646 \u0648 \u064a\u062a\u0639\u0644\u0642 \u0627\u0644\u0623\u0645\u0631 \u0628\u0627\u0644\u062f\u0648\u0644\u0629 \u0627\u0644\u062c\u0632\u0627\u0626\u0631\u064a\u0629 \u060c \u0648 \u062f\u0648\u0644\u0629 \u0645\u0635\u0631 .<\/span><\/p>\n

\u0641\u0645\u0627 \u0647\u064a \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0643\u0648\u0646\u0629 \u0644\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0644\u0644\u062f\u0648\u0644\u062a\u064a\u0646 \u061f<\/span>
\n\u0648 \u0647\u0644 \u0647\u0646\u0627\u0643 \u062a\u0634\u0627\u0628\u0647 \u0628\u064a\u0646 \u0627\u0644\u0646\u0638\u0627\u0645\u064a\u0646 \u061f<\/span>
\n\u0648 \u0645\u0627 \u0647\u064a \u0623\u0648\u062c\u0647 \u0627\u0644\u0625\u062e\u062a\u0644\u0627\u0641 \u0625\u0646 \u0648\u062c\u062f\u062a \u061f<\/span><\/p>\n

\u0627\u0644\u0645\u0628\u062d\u062b \u0627\u0644\u0623\u0648\u0644 : \u0627\u0644\u062a\u0639\u0631\u064a\u0641 \u0628\u0627\u0644\u0646\u0638\u0627\u0645\u064a\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u064a\u0646 \u0627\u0644\u062c\u0632\u0627\u0626\u0631\u064a \u0648 \u0627\u0644\u0645\u0635\u0631\u064a<\/span><\/p>\n

\u0627\u0644\u0645\u0637\u0644\u0628 \u0627\u0644\u0623\u0648\u0644 : \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0638\u0631\u064a\u0628\u064a \u0627\u0644\u062c\u0632\u0627\u0626\u0631\u064a \u0648 \u0623\u0647\u0645 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0643\u0648\u0646\u0629 \u0644\u0647 (1)<\/span><\/p>\n

\u0646\u062a\u064a\u062c\u0629 \u0644\u062a\u0628\u0627\u064a\u0646 \u0627\u0644\u0638\u0631\u0648\u0641 \u0627\u0644\u0625\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648 \u0627\u0644\u0625\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0648 \u0627\u0644\u0633\u064a\u0627\u0633\u064a\u0629 \u062e\u0636\u0639 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u062c\u0632\u0627\u0626\u0631\u064a \u0644\u0639\u062f\u0629 \u062a\u0637\u0648\u0631\u0627\u062a \u0645\u0633\u062a \u0647\u064a\u0643\u0644\u0647 \u0648 \u0623\u0647\u062f\u0627\u0641\u0647 \u062d\u064a\u062b \u0623\u0646\u0647 \u0648 \u0628\u0639\u062f \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644 \u0648\u062c\u062f\u062a \u0627\u0644\u062f\u0648\u0644\u0629 \u0646\u0641\u0633\u0647\u0627 \u0623\u0645\u0627\u0645 \u0627\u0642\u062a\u0635\u0627\u062f \u0636\u0639\u064a\u0641 \u060c \u0641\u0627\u062a\u0628\u0639\u062a \u0623\u0633\u0644\u0648\u0628 \u0627\u0644\u062a\u0639\u062f\u064a\u0644 \u0648 \u0627\u0644\u062a\u062d\u0648\u064a\u0644 \u0627\u0644\u062c\u0632\u0626\u064a \u0627\u0644\u0645\u062a\u062f\u0631\u062c \u0643\u062d\u0644 \u0645\u0624\u0642\u062a \u060c \u0648 \u0623\u0647\u0645 \u0647\u0630\u0647 \u0627\u0644\u062a\u0639\u062f\u064a\u0644\u0627\u062a \u0647\u0648 \u0625\u0635\u062f\u0627\u0631 \u0627\u0644\u0623\u0645\u0631 \u0631\u0642\u0645 101-76 \u0628\u062a\u0627\u0631\u064a\u062e 09 \u0633\u0628\u062a\u0645\u0628\u0631 1976 \u0627\u0644\u0645\u062a\u0636\u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0648 \u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0645\u0627\u062b\u0644\u0629 \u060c \u0623\u0645\u0627 \u0641\u064a\u0645\u0627 \u064a\u062e\u0635 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u063a\u064a\u0631 \u0645\u0628\u0627\u0634\u0631\u0629 \u0641\u0647\u0648 \u0646\u0638\u0627\u0645 \u0645\u0632\u062f\u0648\u062c \u062a\u0645\u064a\u0632 \u0641\u064a\u0647 :<\/span><\/p>\n

\u2013 \u0627\u0644\u0631\u0633\u0645 \u0627\u0644\u0648\u062d\u064a\u062f \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0639\u0644\u0649 \u0627\u0644\u0625\u0646\u062a\u0627\u062c TUGP<\/span>
\n\u2013 \u0627\u0644\u0631\u0633\u0645 \u0627\u0644\u0648\u062d\u064a\u062f \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0639\u0644\u0649 \u0627\u0644\u062e\u062f\u0645\u0627\u062a TUGPS<\/span>
\n\u0648 \u0647\u0630\u0627 \u0643\u0627\u0646 \u0642\u0628\u0644 \u0625\u0635\u0644\u0627\u062d\u0627\u062a 1992 \u062d\u064a\u062b \u062a\u0645\u064a\u0632\u062a \u0647\u0630\u0647 \u0627\u0644\u0645\u0631\u062d\u0644\u0629 \u0628\u0645\u0631\u062f\u0648\u062f\u064a\u0629 \u0648\u0641\u064a\u0631\u0629 \u0644\u0644\u062c\u0628\u0627\u064a\u0629 \u0627\u0644\u0628\u062a\u0631\u0648\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u0643\u0627\u0646\u062a \u062a\u0634\u0643\u0644 \u0623\u0647\u0645 \u0645\u0648\u0631\u062f \u0645\u0627\u0644\u064a \u062e\u0627\u0635\u0629 \u0633\u0646\u0629 1978 \u060c \u0643\u0645\u0627 \u0643\u0627\u0646 \u0647\u0630\u0627 \u0627\u0644\u0646\u0638\u0627\u0645 \u0645\u0639\u0642\u062f \u0648 \u0645\u0631\u0647\u0641 \u060c \u0625\u0630 \u0643\u0627\u0646\u062a \u0645\u062c\u0645\u0648\u0639\u0629 \u0643\u0628\u064a\u0631\u0629 \u0645\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u062f\u0648\u0646 \u062a\u062d\u0642\u064a\u0642 \u0639\u0627\u0626\u062f \u0643\u0628\u064a\u0631 \u060c \u0644\u0630\u0627 \u0643\u0627\u0646 \u0644\u0627 \u0628\u062f \u0645\u0646 \u062a\u063a\u064a\u064a\u0631 \u0648 \u0643\u0627\u0646 \u0641\u0639\u0644\u0627 \u0647\u0630\u0627 \u0633\u0646\u0629 1992 \u062d\u064a\u062b \u0639\u0631\u0641 \u0625\u0635\u0644\u0627\u062d\u0627 \u0636\u0631\u064a\u0628\u064a\u0627 \u0643\u0627\u0646 \u0647\u0630\u0627 \u0627\u0644\u0625\u0635\u0644\u0627\u062d \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u0639\u0628\u0627\u0631\u0629 \u0639\u0646 \u062b\u0645\u0631\u0629 \u0639\u0645\u0644 \u0643\u0631\u0633 \u0645\u0646\u0630 1987 ( \u062d\u064a\u062b \u062a\u0623\u0633\u064a\u0633 \u0627\u0644\u0644\u062c\u0646\u0629 \u0627\u0644\u0648\u0637\u0646\u064a\u0629 \u0644\u0644\u0625\u0635\u0644\u0627\u062d \u0627\u0644\u062c\u0628\u0627\u0626\u064a ) \u0648 \u0634\u0645\u0644\u062a \u0627\u0644\u062a\u063a\u064a\u0631\u0627\u062a \u0627\u0644\u0623\u0643\u062b\u0631 \u0623\u0647\u0645\u064a\u0629 \u0641\u064a \u0627\u0644\u0628\u064a\u0627\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0645\u0627\u064a\u0644\u064a :<\/span><\/p>\n

\u2013 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a : ( IRG) : \u0623\u0646\u0634\u0626\u062a \u0628\u0645\u0648\u062c\u0628 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0633\u0646\u0629 1991 .<\/span><\/p>\n

\u2013 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0634\u0631\u0643\u0627\u062a ( IBS)<\/span>
\n\u2013 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0625\u0633\u062a\u0647\u0644\u0627\u0643 : \u062d\u064a\u062b \u0634\u0645\u0644\u062a \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0627\u0644\u062a\u064a \u0643\u0627\u0646\u062a \u0645\u0646 \u0623\u0647\u0645 \u0627\u0644\u062e\u0637\u0648\u0627\u062a \u0627\u0644\u0625\u0635\u0644\u0627\u062d \u062d\u064a\u062b \u062a\u0645 \u0625\u062d\u062f\u0627\u062b \u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0644\u062a\u062d\u0644 \u0645\u062d\u0644 \u0627\u0644\u0631\u0633\u0645\u064a\u0646 \u0627\u0644\u0633\u0627\u0628\u0642\u064a\u0646 TUGP \u0648 TUGPS .<\/span>
\n\u2013 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629 : \u062a\u062e\u0641\u064a\u0636 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0627\u0644\u0635\u0627\u062f\u0631\u0627\u062a \u0648 \u0625\u0639\u0641\u0627\u0626\u0647\u0627 \u0645\u0646 \u0627\u0644\u0631\u0633\u0645 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u060c \u0644\u0643\u064a \u062a\u0643\u0648\u0646 \u0623\u0643\u062b\u0631 \u0645\u0646\u0627\u0641\u0633\u0629 \u0641\u064a \u0627\u0644\u0623\u0633\u0648\u0627\u0642 \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629 .<\/span><\/p>\n

\u0648 \u0643\u0627\u0646 \u0627\u0644\u0647\u062f\u0641 \u0645\u0646 \u0627\u0644\u0625\u0635\u0644\u0627\u062d\u0627\u062a \u0647\u0648 \u0639\u0642\u0644\u0646\u0629 \u0627\u0644\u0645\u0646\u0638\u0648\u0645\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0628\u063a\u064a\u0629 \u062a\u0643\u064a\u064a\u0641\u0647\u0627 \u0645\u0639 \u0627\u0644\u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u060c \u0648 \u0643\u0630\u0644\u0643 \u062a\u0642\u062f\u064a\u0645 \u0646\u0638\u0627\u0645 \u0636\u0631\u064a\u0628\u064a \u064a\u062c\u0639\u0644 \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0633\u064a\u0644\u0629 \u0644\u062a\u0639\u0628\u0626\u0629 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0645\u0627\u0644\u064a\u0629 .<\/span><\/p>\n

\u0648 \u0645\u0646 \u0623\u0647\u0645 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0643\u0648\u0646\u0629 \u0644\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u0627\u0644\u062c\u0632\u0627\u0626\u0631\u064a \u0645\u0627\u064a\u0644\u064a :<\/span><\/p>\n

\u0627\/- \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a : ( IRG) (1)<\/span><\/p>\n

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

\u2013 \u0644\u0627 \u0628\u062f \u0623\u0646 \u064a\u0643\u0648\u0646 \u0627\u0644\u0634\u062e\u0635 \u0637\u0628\u064a\u0639\u064a<\/span>
\n\u2013 \u0645\u0642\u064a\u0645 \u0628\u0627\u0644\u062c\u0632\u0627\u0626\u0631 \u0623\u0648\u0644\u0647 \u062f\u062e\u0648\u0644 \u0645\u0646 \u0645\u0635\u062f\u0631 \u062c\u0632\u0627\u0626\u0631\u064a<\/span>
\n\u2013 \u0623\u0646 \u064a\u0642\u0648\u0645 \u0628\u0648\u0638\u064a\u0641\u0629 \u0623\u0648 \u0645\u0647\u0627\u0645 \u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647\u0627 \u0641\u064a \u0627\u0644\u0645\u0627\u062f\u0629 2 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 .<\/span>
\n\u064a\u062a\u0643\u0648\u0646 \u0648\u0639\u0627\u0624\u0647\u0627 \u0645\u0646 \u0645\u062c\u0645\u0648\u0639 \u0627\u0644\u0645\u062f\u0627\u062e\u064a\u0644 \u0627\u0644\u0635\u0627\u0641\u064a\u0629 \u0627\u0644\u062a\u0627\u0644\u064a\u0629 :<\/span><\/p>\n

\u2013 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0648 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629<\/span><\/p>\n

\u2013 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u063a\u064a\u0631 \u062a\u062c\u0627\u0631\u064a\u0629<\/span>
\n\u2013 \u0627\u0644\u0645\u062f\u0627\u062e\u064a\u0644 \u0627\u0644\u0641\u0644\u0627\u062d\u064a\u0629<\/span>
\n\u2013 \u0627\u0644\u0645\u062f\u0627\u062e\u064a\u0644 \u0627\u0644\u0625\u064a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0646\u0627\u062a\u062c\u0629 \u0639\u0646 \u062a\u0623\u062c\u064a\u0631 \u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a \u060c \u0631\u064a\u0648\u0639 \u0631\u0624\u0648\u0633 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0645\u0646\u0642\u0648\u0644\u0629<\/span>
\n\u2013 \u0641\u0648\u0627\u0626\u0636 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0646\u0627\u062a\u062c\u0629 \u0645\u0646 \u0627\u0644\u062a\u0646\u0627\u0632\u0644<\/span>
\n\u2013 \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0648 \u0627\u0644\u0623\u062c\u0648\u0631<\/span>
\n\u0648 \u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0633\u0646\u0648\u064a\u0629 \u060c \u0648\u062d\u064a\u062f\u0629 \u060c \u062a\u0641\u0631\u0636 \u0639\u0644\u0649 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0637\u0628\u064a\u0639\u064a\u064a\u0646 \u0648 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u062a\u0635\u0627\u0639\u062f\u064a\u0629 .<\/span><\/p>\n

\u0648 \u062a\u062d\u0633\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u062d\u0633\u0628 \u0627\u0644\u062c\u062f\u0648\u0644 \u0627\u0644\u062a\u0635\u0627\u0639\u062f\u064a \u0627\u0644\u0645\u0645\u062b\u0644 \u0641\u064a \u0627\u0644\u062c\u062f\u0648\u0644 (1)<\/span><\/p>\n

\u0628\/-\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0634\u0631\u0643\u0627\u062a : (IBS)<\/span><\/p>\n

\u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u062a\u062e\u0636\u0639 \u0644\u0647\u0627 \u0623\u0631\u0628\u0627\u062d \u0648 \u0645\u062f\u0627\u062e\u064a\u0644 \u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0645\u0639\u0646\u0648\u064a\u0629 \u060c \u062f\u0648\u0646 \u062a\u0645\u064a\u064a\u0632 \u062d\u064a\u062b \u0623\u0642\u0631\u062a \u0627\u0644\u0645\u0627\u062f\u0629 135 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0633\u0646\u0629 1991 \u062a\u0623\u0633\u064a\u0633 \u0636\u0631\u064a\u0628\u0629 \u0633\u0646\u0648\u064a\u0629 \u0639\u0644\u0649 \u0645\u062c\u0645\u0644 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0623\u0648 \u0627\u0644\u0645\u062f\u0627\u062e\u064a\u0644 \u0627\u0644\u062a\u064a \u062a\u062d\u0642\u064a\u0642\u0647\u0627 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648 \u063a\u064a\u0631\u0647\u0627 \u0645\u0646 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0645\u0639\u0646\u0648\u064a\u0629 \u0648 \u064a\u062a\u0634\u0643\u0644 \u0623\u0633\u0627\u0633 \u0641\u0631\u0636 IBS \u0645\u0646 \u0646\u0627\u062a\u062c \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u062a\u064a \u062d\u0642\u0642\u062a\u0647\u0627 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0645\u0646\u0642\u0648\u0635\u0627 \u0645\u0646\u0647\u0627 \u0627\u0644\u0623\u0639\u0628\u0627\u0621 \u0648 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062a\u064a \u062a\u062a\u062d\u0645\u0644\u0647\u0627 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0641\u064a \u0625\u064a\u0637\u0627\u0631 \u0645\u0645\u0627\u0631\u0633\u0629 \u0646\u0634\u0627\u0637\u0647\u0627 \u060c \u0648 \u0647\u0646\u0627\u0643 \u0641\u064a\u0645\u0627 \u064a\u062e\u0635 \u0627\u0644\u0645\u0639\u062f\u0644\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 :<\/span><\/p>\n

\u2013 \u0627\u0644\u0645\u0639\u062f\u0644 ( \u0627\u0644\u0639\u0627\u0645 ) \u0627\u0644\u0639\u0627\u062f\u064a : \u0628\u0645\u0628\u0644\u063a %30 \u0639\u0644\u0649 \u0627\u0644\u0623\u0631\u0628\u0627\u062d .<\/span>
\n\u2013 \u0627\u0644\u0645\u0639\u062f\u0644 \u0627\u0644\u0645\u062e\u0641\u0636 \u0648 \u0627\u0644\u062e\u0627\u0635 \u0628\u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062a\u064a \u064a\u0639\u0648\u062f \u0627\u0633\u062a\u0645\u0627\u0631\u0647\u0627 : \u0645\u0639\u062f\u0644 %15 \u0648 \u0644\u0641\u0631\u0636\u0647 \u0644\u0627\u0628\u062f \u0645\u0646 \u0634\u0631\u0648\u0637 :<\/span><\/p>\n

\u2013 \u0645\u0633\u0643 \u0645\u062d\u0627\u0633\u0628\u0629 \u0645\u0646\u062a\u0638\u0645\u0629 .<\/span>
\n\u2013 \u062a\u0648\u0636\u064a\u062d \u062a\u0635\u0631\u064a\u062d \u0648\u0627\u0636\u062d \u0641\u064a\u0647 \u0642\u064a\u0645\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u0639\u0627\u062f \u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0647\u0627 .<\/span><\/p>\n

\u062c\/-\u0627\u0644\u0631\u0633\u0645 \u0639\u0644\u0649 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u0645\u0647\u0646\u064a : T.A.P. (1)<\/span><\/p>\n

\u0647\u0630\u0627 \u0627\u0644\u0631\u0633\u0645 \u064a\u062f\u0641\u0639 \u0645\u0646 \u0637\u0631\u0641 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0630\u064a\u0646 \u064a\u062d\u0642\u0642\u0648\u0646 \u0631\u0642\u0645 \u0627\u0639\u0645\u0627\u0644 \u060c \u0648 \u064a\u0643\u0648\u0646 \u062f\u0641\u0639\u0647 \u0645\u0643\u0627\u0646 \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0631\u0642\u0645 \u0644\u0623\u0646\u0647 \u064a\u0645\u0648\u0644 \u0627\u0644\u062c\u0645\u0627\u0639\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u060c \u0645\u0639\u062f\u0644 \u0627\u0644\u0625\u062e\u0636\u0627\u0639 \u0647\u0648 %2<\/span><\/p>\n

\u062f\/- \u0627\u0644\u062f\u0641\u0639 \u0627\u0644\u062c\u0632\u0627\u0641\u064a :V.F. (2)<\/span><\/p>\n

\u0647\u064a \u0636\u0631\u064a\u0628\u0629 \u0645\u0641\u0631\u0648\u0636\u0629 \u0645\u0646 \u0637\u0631\u0641 \u0627\u0644\u062f\u0648\u0644\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0648 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0630\u064a\u0646 \u064a\u0642\u0648\u0645\u0648\u0646 \u0628\u062a\u0648\u0638\u064a\u0641 \u0639\u0645\u0627\u0644 \u0648 \u062a\u0634\u063a\u064a\u0644\u0647\u0645 \u0648 \u064a\u062f\u0641\u0639 \u0644\u0647\u0645 \u0628\u0627\u0644\u0645\u0642\u0627\u0628\u0644 \u0623\u062c\u0631 \u0639\u064a\u0646\u064a \u0642\u0627\u0628\u0644 \u0644\u0644\u062a\u0642\u062f\u064a\u0631 \u0627\u0644\u0646\u0642\u062f\u064a \u0623\u0648 \u0627\u062c\u0631 \u0646\u0642\u062f\u064a \u060c \u0641\u0647\u0630\u0647 \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u062a\u062e\u0636\u0639 \u0644\u0640 VF \u0648 \u0628\u0627\u0644\u062a\u0627\u0644\u064a \u0627\u0644\u0645\u0648\u0638\u0641 \u064a\u062f\u0641\u0639 IRG \u0648 \u0635\u0627\u062d\u0628 \u0627\u0644\u0639\u0645\u0644 \u064a\u062f\u0641\u0639 VF \u0648 \u0643\u0630\u0644\u0643 \u0627\u0644\u0645\u0648\u0638\u0641 \u064a\u062f\u0641\u0639 \u0627\u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0625\u062c\u062a\u0645\u0627\u0639\u064a %9 \u0648 \u0635\u0627\u062d\u0628 \u0627\u0644\u0639\u0645\u0644 \u064a\u062f\u0641\u0639 \u0646\u0633\u0628\u0629 %26 \u0648 \u0645\u0639\u062f\u0644\u0647 \u0647\u0648 %2 \u0628\u0639\u062f\u0645\u0627 \u0643\u0627\u0646 %4<\/span><\/p>\n

\u0647\u0640\/- \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u0645\u0644\u0627\u0643 : \u0647\u064a \u0636\u0631\u064a\u0628\u0629 \u0645\u0641\u0631\u0648\u0636\u0629 \u0639\u0644\u0649 \u0623\u0645\u0644\u0627\u0643 \u0627\u0644\u0634\u062e\u0635 \u060c \u062d\u064a\u062b \u062a\u0645\u0633 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0637\u0628\u064a\u0639\u064a\u0629 \u0641\u0642\u0637 \u060c \u0648 \u0628\u0627\u0644\u062a\u0627\u0644\u064a \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0645\u0639\u0646\u0648\u064a\u0629 \u0645\u0639\u0641\u0627\u0629 \u060c \u0648 \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0623\u0645\u0644\u0627\u0643 \u0645\u0627\u064a\u0644\u064a : (3)<\/span><\/p>\n

\u2013 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0645\u0646\u0642\u0648\u0644\u0629 ( \u0627\u0644\u0633\u064a\u0627\u0631\u0627\u062a \u0627\u0644\u0641\u062e\u0645\u0629 \u060c \u0633\u0641\u0646 \u0627\u0644\u0646\u0632\u0647\u0629 \u060c \u0627\u0644\u0637\u0627\u0626\u0631\u0627\u062a \u0627\u0644\u0633\u064a\u0627\u062d\u064a\u0629 \u060c \u062e\u064a\u0648\u0644 \u0627\u0644\u0633\u0628\u0627\u0642 )<\/span>
\n\u2013 \u0627\u0644\u0623\u0645\u0644\u0627\u0643 \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629 : \u2013 \u0627\u0644\u0645\u0628\u0646\u064a\u0629 ( \u0627\u0644\u0641\u064a\u0644\u0627\u062a )<\/span>
\n\u2013 \u0627\u0644\u063a\u064a\u0631 \u0645\u0628\u0646\u064a\u0629 ( \u0627\u0644\u0623\u0631\u0627\u0636\u064a \u0648 \u0627\u0644\u062d\u062f\u0627\u0626\u0642 ) .<\/span>
\n\u0648 \u0627\u0644\u062c\u062f\u0648\u0644 \u0631\u0642\u0645 (2) \u064a\u0648\u0636\u062d \u0642\u064a\u0645\u0629 \u0627\u0644\u0623\u0645\u0644\u0627\u0643 \u0627\u0644\u062a\u064a \u062a\u0641\u0631\u0636 \u0639\u0644\u064a\u0647\u0627 \u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0628\u0627\u0639\u062a\u0628\u0627\u0631\u0647\u0627 \u0636\u0631\u064a\u0628\u0629 \u062a\u0635\u0631\u064a\u062d\u064a\u0629 \u062a\u0635\u0627\u0639\u062f\u064a\u0629 .<\/span><\/p>\n

\u0646\/- \u0627\u0644\u0631\u0633\u0645 \u0627\u0644\u0639\u0642\u0627\u0631\u064a : T.F : \u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u062a\u062c\u0628\u0649 \u0644\u062d\u0633\u0627\u0628 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0641\u0642\u0637 \u0648 \u0647\u064a \u0636\u0631\u064a\u0628\u0629 \u062a\u0645\u0633 \u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0628\u0646\u064a\u0629 \u0648 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0646\u064a\u0629 \u0648 \u0628\u0627\u0644\u062a\u0627\u0644\u064a \u0641\u0643\u0644 \u0645\u0627 \u064a\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u0645\u0646\u0642\u0648\u0644\u0627\u062a \u0641\u0647\u0648 \u063a\u064a\u0631 \u062e\u0627\u0636\u0639 \u0644\u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 (1)<\/span><\/p>\n

\u0648\/- \u0627\u0644\u0631\u0633\u0645 \u0627\u0644\u062a\u0637\u0647\u064a\u0631\u064a : \u0648 \u0647\u0648 \u0627\u0644\u0622\u062e\u0631 \u064a\u062c\u0628\u0649 \u0644\u062d\u0633\u0627\u0628 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u0644\u0647\u0627 \u0645\u0635\u0627\u0644\u062d \u0646\u0642\u0644 \u0627\u0644\u0642\u0645\u0627\u0645\u0629 \u0648 \u0627\u0644\u062a\u0635\u0631\u064a\u0641 \u0627\u0644\u0635\u062d\u064a \u060c \u0641\u0643\u0644 \u0645\u0648\u0627\u0637\u0646 \u064a\u0645\u0644\u0643 \u0639\u0642\u0627\u0631 ( \u0633\u0643\u0646 \u060c \u0645\u062d\u0644 \u062a\u062c\u0627\u0631\u064a \u2026\u2026\u0625\u0644\u062e ) \u0648 \u064a\u0633\u062a\u0641\u064a\u062f \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0623\u0634\u064a\u0627\u0621 \u0641\u0647\u0648 \u062e\u0627\u0636\u0639 \u0625\u062c\u0628\u0627\u0631\u064a\u0629 \u0644\u0647\u0630\u0627 \u0627\u0644\u0631\u0633\u0645 \u0623\u0645\u0627 \u0627\u0644\u0630\u064a \u0644\u0627 \u064a\u0633\u062a\u0641\u064a\u062f \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0623\u0634\u064a\u0627\u0621 \u0641\u0647\u0648 \u0645\u0639\u0641\u0649 (2)<\/span><\/p>\n

\u064a \/- \u0627\u0644\u0631\u0633\u0645 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 : \u0647\u064a \u0636\u0631\u064a\u0628\u0629 \u0645\u0628\u0627\u0634\u0631\u0629 \u062d\u064a\u062b \u0623\u0646\u0647 \u0643\u0644 \u0631\u0641\u0639 \u0641\u064a TVA \u064a\u0624\u062f\u064a \u0625\u0644\u0649 \u0632\u064a\u0627\u062f\u0629 \u0641\u064a \u0627\u0644\u0623\u0633\u0639\u0627\u0631 \u0648 \u0627\u0644\u0639\u0643\u0633 \u0635\u062d\u064a\u062d \u0648 \u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643 \u0627\u0644\u0623\u062e\u064a\u0631 \u0647\u0648 \u0627\u0644\u0630\u064a \u064a\u062a\u062d\u0645\u0644 \u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u062f\u0627\u0626\u0645\u0627 \u062d\u064a\u062b \u064a\u062e\u0636\u0639 \u0644\u0647\u0630\u0627 \u0627\u0644\u0631\u0633\u0645 (3)<\/span><\/p>\n

\u2013 \u0627\u0644\u0645\u0646\u062a\u062c\u0648\u0646 .<\/span>
\n\u2013 \u0628\u0627\u0626\u0639\u0648 \u0627\u0644\u062c\u0645\u0644\u0629<\/span>
\n\u2013 \u0627\u0644\u0645\u0633\u062a\u0648\u0631\u062f\u0648\u0646<\/span>
\n\u2013 \u0628\u0627\u0626\u0639\u0648 \u0627\u0644\u062a\u062c\u0632\u0626\u0629<\/span>
\n\u0648 \u0645\u0639\u062f\u0644\u0627\u062a\u0647\u0627 \u0647\u064a : \u2013 \u0645\u0639\u062f\u0644 \u0645\u0646\u062e\u0641\u0636 %7<\/span><\/p>\n

\u2013 \u0645\u0639\u062f\u0644 \u0639\u0627\u062f\u064a %17<\/span><\/p>\n

\u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0645\u0637\u0628\u0642\u0629 \u0639\u0644\u0649 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0623\u0645\u0644\u0627\u0643 .<\/span><\/p>\n

\u2013 \u0627\u0644\u0631\u0633\u0645 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0639\u0644\u0649 \u0627\u0644\u0625\u0633\u062a\u0647\u0644\u0627\u0643 :<\/span><\/p>\n

\u064a\u0641\u0631\u0636 \u0639\u0644\u0649 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u0625\u0633\u062a\u0647\u0644\u0627\u0643\u064a\u0629 :<\/span><\/p>\n

-\/1 \u0627\u0644\u062c\u0639\u0629<\/span><\/p>\n

-\/2 \u0627\u0644\u0633\u064a\u062c\u0627\u0631<\/span><\/p>\n

-\/3 \u062a\u0628\u063a \u0644\u0644\u0646\u0634\u0642<\/span><\/p>\n

-\/4 \u0627\u0644\u0633\u062c\u0627\u0626\u0631<\/span><\/p>\n

-\/5 \u062a\u0628\u063a \u0644\u0644\u062a\u062f\u062e\u064a\u0646<\/span><\/p>\n

-\/6 \u0627\u0644\u0643\u0628\u0631\u064a\u062a<\/span><\/p>\n

\u064a\u062a\u0645 \u062d\u0633\u0627\u0628 \u0627\u0644\u0631\u0633\u0645 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u0645\u0639\u0628\u0631 \u0639\u0646\u0647 \u0628\u0627\u0644\u062d\u062c\u0645 ( \u0627\u0644\u0647\u064a\u0643\u062a\u0648\u0644\u062a\u0631 ) \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u062c\u0639\u0629 \u0628\u0627\u0644\u0648\u0632\u0646 ( \u0627\u0644\u0643\u064a\u0644\u0648\u063a\u0631\u0627\u0645 ) \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0645\u0646\u062a\u0648\u062c\u0627\u062a \u0627\u0644\u062a\u0628\u063a\u064a\u0629 \u0623\u0645\u0627 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0643\u0628\u0631\u064a\u062a \u062d\u0633\u0627\u0628\u0647 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 100 \u0639\u0644\u0628\u0629 \u0643\u0644 \u0645\u0646\u0647\u0627 \u062a\u062d\u062a\u0648\u064a \u0639\u0644\u0649 40 \u0639\u0648\u062f\u0627 .<\/span><\/p>\n

\u0648 \u0627\u0644\u062c\u062f\u0648\u0644 \u0627\u0644\u062a\u0627\u0644\u064a :<\/span><\/p>\n

\u064a\u0648\u0636\u062d \u0627\u0644\u0646\u0633\u0628 \u0627\u0644\u0645\u0637\u0628\u0642\u0629 \u0639\u0644\u0649 \u062a\u0644\u0643 \u0627\u0644\u0645\u0648\u0627\u062f .<\/span><\/p>\n

\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0646\u062a\u0648\u062c\u0627\u062a<\/span>
\n\u0627\u0644\u062a\u0639\u0631\u064a\u0641\u0627\u062a<\/span>
\n\u0627\u0644\u062c\u0639\u0629 3.610.000 \u062f\u062c \/ \u0647\u0643\u062a\u0644\u062a\u0631<\/span>
\n\u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062a\u0628\u063a\u064a\u0629 \u0648 \u0627\u0644\u0643\u0628\u0631\u064a\u062a<\/span>
\n\u0627\u0644\u062a\u0628\u063a \u0627\u0644\u0623\u0633\u0648\u062f 1.040.00 \u062f\u062c \/ \u0643\u0644\u063a<\/span>
\n\u0627\u0644\u062a\u0628\u063a \u0627\u0644\u0623\u0634\u0642\u0631 1.260.00 \u062f\u062c \/ \u0643\u0644\u063a<\/span>
\n\u0627\u0644\u0633\u064a\u062c\u0627\u0631 1.470.00 \u062f\u062c \/ \u0643\u0644\u063a<\/span>
\n\u062a\u0628\u063a \u0644\u0644\u062a\u062f\u062e\u064a\u0646 620.00 \u062f\u062c \/ \u0643\u0644\u063a<\/span>
\n\u062a\u0628\u063a \u0644\u0644\u0646\u0634\u0642 \u0648 \u0627\u0644\u0645\u0636\u063a<\/span>
\n710.00 \u062f\u062c \/ \u0643\u0644\u063a<\/span>
\n\u0627\u0644\u0643\u0628\u0631\u064a\u062a<\/span>
\n26.00 \u062f\u062c \/ \u0644\u0643\u0644 100 \u0639\u0644\u0628\u0629 \u062a\u062d\u062a\u0648\u064a \u0639\u0644\u0628\u0629 \u0645\u0646\u0647\u0627 \u0639\u0644\u0649 40 \u0639\u0648\u062f\u0627 \u0639\u0644\u0649 \u0627\u0644\u0623\u0642\u0644 .<\/span>
\n\u0627\u0644\u0645\u0635\u062f\u0631 : \u0645\u062f\u064a\u0631\u064a\u0629 \u0627\u0644\u062a\u0634\u0631\u064a\u0639 \u0627\u0644\u062c\u0628\u0627\u0626\u064a .<\/span><\/p>\n

\u0627\u0644\u0645\u062f\u064a\u0631\u064a\u0629 \u0627\u0644\u0641\u0631\u0639\u064a\u0629 \u0644\u0644\u0639\u0644\u0627\u0642\u0627\u062a \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0648 \u0627\u0644\u0625\u0639\u0644\u0627\u0645 .<\/span><\/p>\n

\u2013 \u062d\u0642\u0648\u0642 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0648 \u062d\u0642\u0648\u0642 \u0627\u0644\u0637\u0627\u0628\u0639 :<\/span><\/p>\n

-\/1 \u062d\u0642\u0648\u0642 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 : \u0647\u0648 \u0646\u0648\u0639 \u0645\u0646 \u0627\u0644\u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0643\u0628\u0631\u0649 \u0644\u0644\u0636\u0631\u0627\u0626\u0628 \u060c \u0648 \u0647\u064a \u0636\u0631\u064a\u0628\u0629 \u0645\u0641\u0631\u0648\u0636\u0629 \u0639\u0644\u0649 \u0628\u0639\u0636 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062a\u0645 \u0641\u064a \u0627\u0644\u062d\u064a\u0627\u0629 \u0627\u0644\u064a\u0648\u0645\u064a\u0629 \u0648 \u0647\u064a \u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0645\u0627\u064a\u0644\u064a: (1)<\/span><\/p>\n

\u2013 \u0646\u0642\u0644 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u064a\u0639\u0648\u0636 ( \u0628\u0645\u0642\u0627\u0628\u0644 ) \u0645\u062b\u0644 \u0627\u0644\u0628\u064a\u0648\u0639 .<\/span>
\n\u2013 \u0646\u0642\u0644 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u060c \u0628\u062f\u0648\u0646 \u0639\u0648\u0636 \u0645\u062b\u0644 \u0627\u0644\u0647\u0628\u0627\u062a \u060c \u0627\u0644\u062a\u0628\u0627\u062f\u0644 .<\/span>
\n\u2013 \u0646\u0642\u0644 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0628\u064a\u0646 \u0627\u0644\u0623\u062d\u064a\u0627\u0621 \u0645\u062b\u0644 \u0627\u0644\u0628\u064a\u0648\u0639 .<\/span>
\n\u2013 \u0646\u0642\u0644 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0628\u0639\u062f \u0627\u0644\u0645\u0645\u0627\u062a .<\/span>
\n\u2013 \u062a\u0623\u0633\u064a\u0633 \u0634\u0631\u0643\u0629 .<\/span><\/p>\n

\u0648 \u0627\u0644\u062c\u062f\u0648\u0644 \u0631\u0642\u0645 03 \u064a\u0648\u0636\u062d \u0643\u0644 \u0645\u0627 \u064a\u062a\u0639\u0644\u0642 \u0628\u062d\u0642\u0648\u0642 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u060c \u0633\u0648\u0627\u0621 \u0645\u062c\u0627\u0644 \u0627\u0644\u062a\u0637\u0628\u064a\u0642 \u060c \u0627\u0644\u0623\u0633\u0627\u0633 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0631\u0633\u0645 \u0623\u0648 \u0627\u0644\u0646\u0633\u0628 .<\/span><\/p>\n

-\/2 \u062d\u0642\u0648\u0642 \u0627\u0644\u0637\u0627\u0628\u0639 : \u0647\u0648 \u0646\u0648\u0639 \u0645\u0646 \u0627\u0644\u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u062a\u062d\u0635\u0644 \u0644\u0635\u0627\u0644\u062d \u0627\u0644\u062e\u0632\u064a\u0646\u0629 \u064a\u062e\u0636\u0639 \u0644\u0647\u0627 \u062c\u0645\u064a\u0639 \u0627\u0644\u0643\u062a\u0627\u0628\u0627\u062a \u0648 \u0627\u0644\u0639\u0642\u0648\u062f \u0648 \u0627\u0644\u0648\u062b\u0627\u0626\u0642 \u0627\u0644\u0645\u0633\u0644\u0645\u0629 \u0645\u0646 \u0637\u0631\u0641 \u0627\u0644\u0633\u0644\u0637\u0627\u062a \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u2026.\u0625\u0644\u062e \u060c \u0647\u0630\u0647 \u0627\u0644\u0648\u062b\u0627\u0626\u0642 \u0633\u0648\u0627\u0621 \u0643\u0627\u0646\u062a \u0645\u062d\u0631\u0631\u0629 \u0628\u0627\u0644\u062c\u0632\u0627\u0626\u0631 \u0623\u0648 \u0645\u062d\u0631\u0631\u0629 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c \u060c \u0648 \u0645\u0633\u062a\u0639\u0645\u0644\u0629 \u0641\u064a \u0627\u0644\u062c\u0632\u0627\u0626\u0631 \u0648 \u0627\u0644\u062c\u062f\u0648\u0644 \u0631\u0642\u0645 4 \u064a\u0648\u0636\u062d \u062a\u0635\u0646\u064a\u0641 \u062d\u0642\u0648\u0642 \u0627\u0644\u0637\u0627\u0628\u0639 \u0648 \u0627\u0644\u0645\u0639\u062f\u0644\u0627\u062a \u0627\u0644\u0645\u0641\u0631\u0648\u0636\u0629 (2)<\/span><\/p>\n

\u0645\u062c\u0627\u0644 \u0627\u0644\u062a\u0637\u0628\u064a\u0642<\/span>
\n\u0627\u0644\u0623\u0633\u0627\u0633 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0631\u0633\u0645 \u0627\u0644\u0646\u0633\u0628<\/span>
\n\u0627\u0644\u062a\u062d\u0648\u064a\u0644\u0627\u062a \u0644\u0643\u0627\u0645\u0644 \u0627\u0644\u0645\u0644\u0643\u064a\u0629<\/span>
\n( \u0628\u064a\u0639 \u0639\u0642\u0627\u0631 \u0623\u0648 \u0645\u0646\u0642\u0648\u0644 )<\/span><\/p>\n

\u0627\u0644\u062b\u0645\u0646 \u0627\u0644\u0648\u0627\u0631\u062f \u0641\u064a \u0627\u0644\u0639\u0642\u062f \u0623\u0648 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u062d\u0642\u064a\u0642\u064a\u0629 \u0644\u0644\u0645\u0644\u0643 % 5<\/span>
\n\u0627\u0644\u062a\u0646\u0627\u0632\u0644 \u0639\u0646 \u0623\u062c\u0632\u0627\u0621 \u062d\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 ( \u0627\u0644\u0625\u0646\u062a\u0641\u0627\u0639 \u0648 \u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u0631\u0642\u0628\u0629 ) \u0627\u0644\u062b\u0645\u0646 \u0627\u0644\u0645\u0639\u0628\u0631 \u0639\u0646\u0647 \u0645\u0639 \u0625\u0636\u0627\u0641\u0629 \u062c\u0645\u064a\u0639 \u0627\u0644\u0623\u0639\u0628\u0627\u0621 \u0627\u0648 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u062d\u0642\u064a\u0642\u064a\u0629 %5 \u0645\u0646 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u062c\u062f\u0648\u0644 \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647 \u0641\u064a \u0627\u0644\u0645\u0627\u062f\u0629 2-53 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u062a\u0633\u062c\u064a\u0644<\/span>
\n\u0646\u0642\u0644 \u0627\u0644\u0625\u0646\u062a\u0641\u0627\u0639 \u0644\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629 \u0625\u064a\u062c\u0627\u0631\u0627\u062a \u0644\u0645\u062f\u0629 \u0645\u062d\u062f\u062f\u0629 \u0627\u0644\u062b\u0645\u0646 \u0627\u0644\u0643\u0644\u064a \u0644\u0644\u0625\u064a\u062c\u0627\u0631 \u0645\u0636\u0627\u0641 \u0625\u0644\u064a\u0647 \u0627\u0644\u0623\u0639\u0628\u0627\u0621. \u0646\u0633\u0628\u0629 \u0645\u0637\u0628\u0642\u0629 \u0644\u0645\u062f\u0629 \u0645\u062d\u062f\u0648\u062f\u0629 % 2<\/span>
\n\u0625\u064a\u062c\u0627\u0631\u0627\u062a \u063a\u064a\u0631 \u0645\u062d\u062f\u0648\u062f\u0629 \u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644 \u0627\u0644\u0645\u0634\u0643\u0644 \u0645\u0646 20 \u0645\u0631\u0629 \u0642\u064a\u0645\u0629 \u0627\u0644\u062b\u0645\u0646 \u0648 \u0627\u0644\u0623\u0639\u0628\u0627\u0621 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0646\u0633\u0628\u0629 \u0645\u0637\u0628\u0642\u0629 \u0644\u0645\u062f\u0629 \u063a\u064a\u0631 \u0645\u062d\u062f\u0648\u062f\u0629<\/span>
\n\u0646\u0642\u0644 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0639\u0646 \u0637\u0631\u064a\u0642 \u0627\u0644\u0648\u0641\u0627\u0629 ( \u0627\u0644\u0645\u0648\u0627\u0631\u064a\u062b ) \u0627\u0644\u062d\u0635\u0635 \u0627\u0644\u0635\u0627\u0641\u064a\u0629 \u0627\u0644\u0639\u0627\u0626\u062f\u0629 \u0644\u0643\u0644 \u0630\u064a \u062d\u0642 % 5 \u0644\u0643\u0644 \u062d\u0635\u0629 \u0635\u0627\u0641\u064a\u0629 \u0639\u0627\u0626\u062f\u0629 \u0644\u0643\u0644 \u0630\u064a \u062d\u0642 .<\/span>
\n% 3 \u0628\u064a\u0646 \u0627\u0644\u0623\u0635\u0648\u0644 \u0648 \u0627\u0644\u0641\u0631\u0648\u0639 \u0648 \u0627\u0644\u0632\u0648\u062c \u0627\u0644\u0628\u0627\u0642\u064a \u062d\u064a\u0627 .<\/span><\/p>\n

% 3 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u062b\u0627\u0628\u062a\u0629 \u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0639\u0646\u062f\u0645\u0627 \u064a\u062a\u0639\u0647\u062f \u0627\u0644\u0648\u0631\u062b\u0629 \u0628\u0645\u0648\u0627\u0635\u0644\u0629 \u0627\u0633\u062a\u063a\u0644\u0627\u0644 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 .<\/span><\/p>\n

\u0627\u0644\u0647\u0628\u0627\u062a \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u0645\u0648\u0647\u0648\u0628 % 3 \u0628\u064a\u0646 \u0627\u0644\u0623\u0635\u0648\u0644 \u0648 \u0627\u0644\u0641\u0631\u0648\u0639 \u0648 \u0627\u0644\u0623\u0632\u0648\u0627\u062c<\/span>
\n\u0627\u0644\u0642\u0633\u0645\u0629 \u0645\u0628\u0644\u063a \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0635\u0627\u0641\u064a\u0629 \u0627\u0644\u0645\u0642\u0633\u0645\u0629 ( \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a\u0629 \u060c \u0627\u0644\u062f\u064a\u0648\u0646 \u0648 \u0627\u0644\u0623\u0639\u0628\u0627\u0621 ) % 1,5<\/span>
\n\u0645\u0628\u0627\u062f\u0644\u0629 \u0627\u0644\u0623\u0645\u0644\u0627\u0643 \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629 \u0642\u064a\u0645\u0629 \u0623\u062d\u062f \u0627\u0644\u0623\u0645\u0644\u0627\u0643 \u0627\u0644\u0645\u062a\u0628\u0627\u062f\u0644\u0629 % 2,5<\/span>
\n\u2013 \u0639\u0642\u0648\u062f \u0627\u0644\u0634\u0631\u0643\u0629<\/span>
\n\u2013 \u0627\u0644\u062d\u0635\u0635 \u0627\u0644\u0639\u0627\u062f\u064a\u0629<\/span>
\n\u2013 \u0627\u0644\u062d\u0635\u0635 \u0628\u0639\u0648\u0636<\/span>
\n\u2013 \u0627\u0644\u0639\u0642\u0648\u062f \u0627\u0644\u0645\u062a\u0636\u0645\u0646\u0629 \u062a\u0646\u0627\u0632\u0644 \u0639\u0646 \u0627\u0644\u0623\u0633\u0647\u0645 \u0648 \u062d\u0635\u0635 \u0627\u0644\u0634\u0631\u0643\u0629<\/span>
\n\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0635\u0627\u0641\u064a\u0629 \u0644\u0644\u062d\u0635\u0635 % 0,5<\/span>
\n\u0627\u0644\u062b\u0645\u0646 \u0627\u0644\u0645\u0639\u0628\u0631 \u0639\u0646\u0647 \u0645\u0639 \u0625\u0636\u0627\u0641\u0629 \u062c\u0645\u064a\u0639 \u0627\u0644\u0623\u0639\u0628\u0627\u0621 \u0623\u0648 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u062d\u0642\u064a\u0642\u064a\u0629 \u0644\u0644\u0645\u0644\u0643 \u064a\u062d\u062f\u062f \u062d\u0642 \u0646\u0642\u0644 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u062d\u0633\u0628 \u0637\u0628\u064a\u0639\u0629 \u0627\u0644\u0645\u0627\u0644<\/span>
\n\u0642\u064a\u0645\u0629 \u062d\u0635\u0635 \u0627\u0644\u0634\u0631\u0643\u0627\u062a % 2,5<\/span>
\n\u0627\u0644\u0645\u0635\u062f\u0631 : \u0627\u0644\u0645\u062f\u064a\u0631\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0636\u0631\u0627\u0626\u0628<\/span><\/p>\n

\u062a\u0635\u0646\u064a\u0641 \u062d\u0642\u0648\u0642 \u0627\u0644\u0637\u0627\u0628\u0639<\/span>
\n\u0627\u0644\u0646\u0633\u0628<\/span>
\n\u0627\u0644\u0637\u0627\u0628\u0639 \u0627\u0644\u062d\u062c\u0645\u064a :<\/span>
\n\u2013 \u0648\u0631\u0642 \u0639\u0627\u062f\u064a<\/span>
\n\u2013 \u0648\u0631\u0642 \u0633\u062c\u0644<\/span>
\n\u2013 \u0646\u0635\u0641 \u0648\u0631\u0642\u0629 \u0639\u0627\u062f\u064a\u0629<\/span><\/p>\n

40 \u062f\u062c<\/span><\/p>\n

60 \u062f\u062c<\/span><\/p>\n

20 \u062f\u062c<\/span><\/p>\n

\u0637\u0627\u0628\u0639 \u0627\u0644\u0645\u062e\u0627\u0635\u0627\u062a :<\/span>
\n\u2013 \u0627\u0644\u0633\u0646\u062f\u0627\u062a \u0628\u0645\u062e\u062a\u0644\u0641 \u0623\u0646\u0648\u0627\u0639\u0647\u0627<\/span>
\n\u2013 \u0627\u0644\u0648\u062b\u0627\u0626\u0642 \u0627\u0644\u062a\u064a \u0647\u064a \u0628\u0645\u062b\u0627\u0628\u0629 \u0625\u064a\u0635\u0627\u0644<\/span>
\n\u2013 \u0627\u0644\u0625\u064a\u0635\u0627\u0644\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062b\u0628\u062a \u0625\u064a\u062f\u0627\u0639\u0627 \u0646\u0642\u062f\u064a\u0627 \u062a\u0645 \u0644\u062f\u0649 \u0645\u0624\u0633\u0633\u0629 \u0623\u0648 \u0634\u062e\u0635 \u0637\u0628\u064a\u0639\u064a<\/span>
\n1 \u062f\u062c \u0639\u0646 \u0643\u0644 \u0642\u0633\u0637 \u0628\u0640 100 \u062f\u062c \u0623\u0648 \u062c\u0632\u0621 \u0645\u0646 \u0627\u0644\u0642\u0633\u0637 \u0645\u0646 100 \u062f\u062c \u062f\u0648\u0646 \u0627\u0646 \u064a\u0646\u062a\u0642\u0644 \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0645\u0633\u062a\u062d\u0642 \u0639\u0646 5 \u062f\u062c \u0623\u0648 \u064a\u0641\u0648\u0642 2500 \u062f\u062c<\/span>
\n20 \u062f\u062c<\/span><\/p>\n

20 \u062f\u062c<\/span><\/p>\n

\u0625\u0633\u062a\u062e\u0631\u0627\u062c \u0627\u0644\u0648\u062b\u0627\u0626\u0642 :<\/span>
\n\u2013 \u062c\u0648\u0627\u0632 \u0633\u0641\u0631<\/span>
\n\u2013 \u0631\u062e\u0635\u0629 \u0627\u0644\u0635\u064a\u062f<\/span>
\n\u2013 \u0628\u0637\u0627\u0642\u0629 \u0627\u0644\u062a\u0639\u0631\u064a\u0641 \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0644\u0644\u0645\u0645\u062b\u0644<\/span>
\n\u2013 \u0628\u0637\u0627\u0642\u0629 \u0627\u0644\u062a\u0639\u0631\u064a\u0641 \u0627\u0644\u0645\u063a\u0627\u0631\u0628\u064a\u0629<\/span>
\n2.000 \u062f\u062c<\/span>
\n500 \u062f\u062c<\/span><\/p>\n

500 \u062f\u062c<\/span><\/p>\n

100 \u062f\u062c<\/span><\/p>\n

\u0637\u0627\u0628\u0639 \u0627\u0644\u0648\u0631\u0627\u0642 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629<\/span>
\n( \u0627\u0644\u0633\u0641\u062a\u062c\u0629 \u060c \u0633\u0646\u062f \u0644\u0623\u0645\u0631 \u060c \u0623\u0648\u0631\u0627\u0642 \u0648 \u0633\u0646\u062f\u0627\u062a \u063a\u064a\u0631 \u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062a\u062f\u0627\u0648\u0644 .<\/span>
\n0,50 \u062f\u062c \u0639\u0646 \u0643\u0644 100 \u062f\u062c \u0623\u0648 \u062c\u0632\u0621 \u0645\u0646 100 \u062f\u062c<\/span>
\n\u0637\u0627\u0628\u0639 \u0627\u0644\u0633\u062c\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a<\/span>
\n4.000 \u062f\u062c<\/span>
\n\u0642\u0633\u064a\u0645\u0629 \u0627\u0644\u0633\u064a\u0627\u0631\u0627\u062a :<\/span>
\n\u062a\u0639\u0641\u0649 \u0645\u0646 \u0627\u0644\u0642\u0633\u064a\u0645\u0629 :<\/span><\/p>\n

\u2013 \u0627\u0644\u0633\u064a\u0627\u0631\u0627\u062a \u0630\u0627\u062a \u0631\u0642\u0645 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u062e\u0627\u0635 \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0644\u0644\u062f\u0648\u0644\u0629 \u0648 \u0627\u0644\u062c\u0645\u0627\u0639\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629 .<\/span>
\n\u2013 \u0627\u0644\u0633\u064a\u0627\u0631\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u062a\u0645\u062a\u0639 \u0623\u0635\u062d\u0627\u0628\u0647\u0627 \u0628\u0625\u0645\u062a\u064a\u0627\u0632\u0627\u062a \u062f\u0628\u0644\u0648\u0645\u0627\u0633\u064a\u0629 \u0623\u0648 \u0642\u0646\u0635\u0644\u064a\u0629<\/span>
\n\u2013 \u0633\u064a\u0627\u0631\u0627\u062a \u0627\u0641\u0633\u0639\u0627\u0641<\/span>
\n\u2013 \u0627\u0644\u0633\u064a\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u062c\u0647\u0632\u0629 \u0628\u0639\u062a\u0627\u062f \u0635\u062d\u064a<\/span>
\n\u2013 \u0627\u0644\u0633\u064a\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u062c\u0647\u0632\u0629 \u0628\u0639\u062a\u0627\u062f \u0627\u0644\u062d\u0631\u0627\u0626\u0642<\/span>
\n\u2013 \u0627\u0644\u0633\u064a\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u062c\u0647\u0632\u0629 \u0648 \u0627\u0644\u0645\u062e\u0635\u0635\u0629 \u0644\u0644\u0645\u0639\u0648\u0642\u064a\u0646<\/span>
\n\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u062a\u0639\u0631\u064a\u0641\u0629 \u062d\u0633\u0628 \u0646\u0648\u0639 \u0627\u0644\u0633\u064a\u0627\u0631\u0629 \u0648 \u0633\u0646\u0629 \u0648\u0636\u0639\u0647\u0627 \u0644\u0644\u0633\u064a\u0631<\/span>
\n\u0627\u0644\u0645\u0635\u062f\u0631 : \u0627\u0644\u0645\u062f\u064a\u0631\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0636\u0631\u0627\u0626\u0628<\/span><\/p>\n

\u0627\u0644\u0645\u0637\u0644\u0628 \u0627\u0644\u062b\u0627\u0646\u064a : \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0645\u0635\u0631\u064a \u0648 \u0623\u0647\u0645 \u0636\u0631\u0627\u0626\u0628\u0647<\/span><\/p>\n

\u0627\u0644\u0641\u0631\u0639 \u0627\u0644\u0623\u0648\u0644 : \u062a\u0637\u0648\u0631 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0645\u0635\u0631\u064a (1)<\/span><\/p>\n

\u062a\u0637\u0648\u0631 \u0647\u0630\u0627 \u0627\u0644\u0646\u0638\u0627\u0645 \u0645\u0639 \u062a\u0637\u0648\u0631 \u0627\u0644\u0623\u0648\u0636\u0627\u0639 \u0627\u0644\u0633\u064a\u0627\u0633\u064a\u0629 \u0644\u0644\u0628\u0644\u0627\u062f \u060c \u0641\u0641\u064a \u0627\u0644\u0642\u0631\u0646 \u0627\u0644\u062a\u0627\u0633\u0639 \u0639\u0634\u0631 \u0639\u0646\u062f\u0645\u0627 \u0643\u0627\u0646\u062a \u0645\u0635\u0631 \u0645\u0633\u062a\u0639\u0645\u0631\u0629 \u0645\u0646 \u0637\u0631\u0641 \u0627\u0644\u062d\u0643\u0645 \u0627\u0644\u0628\u0631\u064a\u0637\u0627\u0646\u064a \u060c \u0628\u0639\u062f\u0645\u0627 \u0643\u0627\u0646\u062a \u062a\u062d\u062a \u0627\u0644\u062e\u0644\u0627\u0641\u0629 \u0627\u0644\u0639\u062b\u0645\u0627\u0646\u064a\u0629 \u060c \u062a\u0634\u0643\u0644 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0645\u0635\u0631\u064a \u0644\u064a\u0639\u0643\u0633 \u062a\u0644\u0643 \u0627\u0644\u0633\u064a\u0637\u0631\u0629 \u0648 \u0627\u0644\u0647\u064a\u0645\u0646\u0629 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0646\u0638\u0627\u0645 \u0627\u0644\u0625\u0645\u062a\u064a\u0627\u0632\u0627\u062a \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u060c \u0648 \u0641\u064a \u0627\u0644\u062d\u0642\u064a\u0642\u0629 \u0644\u0645 \u064a\u0643\u0646 \u0647\u0646\u0627\u0643 \u0645\u0627 \u0646\u0633\u0645\u064a\u0647 \u0646\u0638\u0627\u0645\u0627 \u0636\u0631\u064a\u0628\u064a\u0627 \u0645\u062a\u0643\u0627\u0645\u0644\u0627 \u0645\u0628\u0646\u064a\u0627 \u0639\u0644\u0649 \u0623\u0633\u0633 \u0639\u0644\u0645\u064a\u0629 \u0641\u064a \u0645\u0635\u0631 \u0642\u0628\u0644 \u0625\u0644\u063a\u0627\u0621 \u0647\u0630\u0647 \u0627\u0644\u0625\u0645\u062a\u064a\u0627\u0632\u0627\u062a \u0639\u0627\u0645 1937 \u060c \u0648 \u0642\u062f \u0627\u062a\u0633\u0645 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0645\u0635\u0631\u064a \u0628\u0645\u0627\u064a\u0644\u064a :<\/span><\/p>\n

-\/1 \u0642\u0644\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0641\u0644\u0645 \u064a\u0643\u0646 \u0633\u0648\u0649 ( \u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0628\u0627\u0646\u064a \u0648 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0623\u0637\u064a\u0627\u0646 \u0627\u0644\u0632\u0631\u0627\u0639\u064a\u0629 ) .<\/span><\/p>\n

-\/2 \u0627\u0632\u062f\u064a\u0627\u062f \u0627\u0644\u0647\u0645\u064a\u0629 \u0628\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u063a\u064a\u0631 \u0645\u0628\u0627\u0634\u0631\u0629 \u0648 \u0645\u0646 \u0623\u0647\u0645\u0647\u0627 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062c\u0645\u0631\u0643\u064a\u0629 .<\/span><\/p>\n

-\/3\u0648\u062c\u0648\u062f \u0646\u0638\u0627\u0645 \u0636\u0631\u064a\u0628\u064a \u063a\u064a\u0631 \u0639\u0627\u062f\u0644 \u062d\u064a\u062b \u0627\u0642\u062a\u0635\u0631 \u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0635\u0631\u064a\u064a\u0646 \u062f\u0648\u0646 \u0627\u0644\u0623\u062c\u0627\u0646\u0628 .<\/span><\/p>\n

-\/4 \u0639\u062f\u0645 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0643\u0623\u062f\u0627\u0629 \u0644\u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0644\u0644\u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0645\u0635\u0631\u064a \u060c \u0648 \u0644\u062c\u0623\u062a \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0625\u0639\u062f\u0627\u062f \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u0627\u0635\u0644\u0627\u062d\u0627\u062a \u060c \u062d\u064a\u062b \u0627\u062a\u0628\u0639\u062a \u0623\u0633\u0644\u0648\u0628 \u0627\u0644\u0627\u0635\u0644\u0627\u062d \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0634\u0627\u0645\u0644 \u0628\u0625\u0639\u062f\u0627\u062f \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u062a\u0643\u0627\u0645\u0644\u0629 \u0645\u0646 \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u062a\u0639\u0627\u0644\u062c \u0623\u0648\u062c\u0647 \u0627\u0644\u0642\u0635\u0648\u0631 \u0641\u064a \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0627\u0644\u0633\u0627\u0628\u0642\u0629 \u060c \u0648 \u0628\u0630\u0644\u0643 \u064a\u062a\u0636\u0645\u0646 \u0647\u064a\u0643\u0644 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0645\u0635\u0631\u064a \u0627\u0644\u062d\u0627\u0644\u064a \u0628\u0639\u062f \u0625\u0644\u063a\u0627\u0621 \u0643\u0644 \u0645\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062a\u0631\u0643\u0627\u062a \u060c \u0648 \u0631\u0633\u0645 \u0627\u0644\u0623\u064a\u0644\u0648\u0644\u0629 \u0627\u0644\u0639\u0646\u0627\u0635\u0631 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0627\u0644\u062a\u0627\u0644\u064a\u0629:<\/span><\/p>\n

\u0623\u0648\u0644\u0627 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 :<\/span><\/p>\n

\u0623\/- \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u062f\u062e\u0648\u0644 \u0627\u0644\u062b\u0631\u0648\u0629 \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629 .<\/span><\/p>\n

\u0628- \u0627\u0644\u0638\u0631\u064a\u0628\u0629 \u0627\u0644\u0648\u062d\u062f\u0629 \u0639\u0644\u0649 \u062f\u062e\u0644 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0637\u0628\u064a\u0639\u064a\u0629 \u0628\u0645\u0642\u062a\u0636\u0649 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0631\u0642\u0645 187 \u0644\u0633\u0646\u0629 1993<\/span><\/p>\n

\u062c\u0640 \u2013 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u060c \u0628\u0645\u0642\u062a\u0636\u0649 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 157 \u0644\u0633\u0646\u0629 1981<\/span><\/p>\n

\u062b\u0627\u0646\u064a\u0627 : \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0627\u0644\u0625\u0646\u0641\u0627\u0642 \u0648 \u0627\u0644\u062a\u062f\u0627\u0648\u0644 :(1)<\/span><\/p>\n

\u0623\/- \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0628\u0645\u0642\u062a\u0636\u0649 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0631\u0642\u0645 11 \u0644\u0633\u0646\u0629 1991<\/span><\/p>\n

\u0628\/- \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062c\u0645\u0631\u0643\u064a\u0629 \u0627\u0644\u0645\u0646\u0633\u0642\u0629 \u0628\u0645\u0642\u062a\u0636\u0649 \u0642\u0631\u0627\u0631 \u0631\u0626\u064a\u0633 \u0627\u0644\u062c\u0645\u0647\u0648\u0631\u064a\u0629 \u0631\u0642\u0645 38 \u0644\u0633\u0646\u0629 1994<\/span><\/p>\n

\u062c\u0640 \/- \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u0645\u063a\u0629 \u0628\u0645\u0642\u062a\u0636\u0649 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0631\u0642\u0645 111 \u0644\u0633\u0646\u0629 1980<\/span><\/p>\n

(1) \u2013 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0648\u062d\u062f\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 : (2)<\/span><\/p>\n

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

(2) \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0631\u0624\u0648\u0633 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0645\u0646\u0642\u0648\u0644\u0629 : (3)<\/span><\/p>\n

\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0631\u0624\u0648\u0633 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0645\u0646\u0642\u0648\u0644\u0629 \u0636\u0631\u064a\u0628\u0629 \u0646\u0648\u0639\u064a\u0629 \u0645\u0628\u0627\u0634\u0631\u0629 \u0641\u0647\u064a \u062a\u0633\u0631\u064a \u0639\u0644\u0649 \u0646\u0648\u0639 \u0645\u0639\u064a\u0646 \u0645\u0646 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0647\u0648 \u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0642\u064a\u0645 \u0627\u0644\u0645\u0646\u0642\u0648\u0644\u0629 \u0623\u0648 \u0627\u0644\u0625\u064a\u0631\u0627\u062f \u0627\u0644\u0646\u0627\u062a\u062c \u0639\u0646 \u0627\u0644\u0625\u0633\u062a\u062b\u0645\u0627\u0631 \u0641\u064a \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u0628\u062d\u062a \u0627\u0644\u0630\u064a \u0644\u0645 \u064a\u0645\u062a\u0632\u062c \u0628\u0627\u0644\u0639\u0645\u0644 \u0648 \u0643\u0630\u0644\u0643 \u0639\u0644\u0649 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a .<\/span><\/p>\n

\u0627\u0644\u062a\u064a \u0623\u062e\u0630\u062a \u062d\u0643\u0645 \u0646\u0627\u062a\u062c \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0645\u062b\u0644 \u0645\u0643\u0627\u0641\u0622\u062a \u0645\u062c\u0644\u0633 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0648 \u0647\u064a \u062a\u0633\u0631\u064a \u0628\u0633\u0639\u0631 \u0645\u0648\u062d\u062f \u0647\u0648 %32 \u0645\u0646 \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u060c \u062d\u064a\u062b \u062a\u062d\u062c\u0632 \u0642\u064a\u0645\u062a\u0647\u0627 \u0645\u0646 \u0627\u0644\u0645\u0646\u0628\u0639 .<\/span><\/p>\n

\u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0648\u062d\u062f\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644<\/span><\/p>\n

\u0627\u0644\u0634\u0631\u064a\u062d\u0629<\/span>
\n\u0627\u0644\u0648\u0639\u0627\u0621<\/span>
\n\u0627\u0644\u0633\u0639\u0631<\/span>
\n\u0627\u0644\u0634\u0631\u064a\u062d\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 \u0635\u0641\u0631 \u062d\u062a\u0649 2500 \u062c\u0646\u064a\u0647 %20<\/span>
\n\u0627\u0644\u0634\u0631\u064a\u062d\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629 \u0623\u0643\u062b\u0631 \u0645\u0646 2500 7000\u062c\u0646\u064a\u0647 %27<\/span>
\n\u0627\u0644\u0634\u0631\u064a\u062d\u0629 \u0627\u0644\u062b\u0627\u0644\u062b\u0629 \u0623\u0643\u062b\u0631 \u0645\u06467000 16000\u062c\u0646\u064a\u0647 %35<\/span>
\n\u0627\u0644\u0634\u0631\u064a\u062d\u0629 \u0627\u0644\u0631\u0627\u0628\u0639\u0629 \u0623\u0643\u062b\u0631 \u0645\u064616000 %40<\/span><\/p>\n

(3) \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0631\u062a\u0628\u0627\u062a : \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0631\u062a\u0628\u0627\u062a \u0647\u064a \u0636\u0631\u064a\u0628\u0629 \u0646\u0648\u0639\u064a\u0629 \u0645\u0628\u0627\u0634\u0631\u0629 \u0648 \u062a\u062a\u0645\u064a\u0632 \u0639\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0648\u062d\u062f\u0629 \u0628\u0623\u0646\u0647\u0627 \u062a\u0641\u0631\u0636 \u0639\u0644\u0649 \u0646\u062a\u0627\u062c \u0627\u0644\u0639\u0645\u0644 \u0641\u0642\u0637 \u060c \u0648 \u0647\u064a \u062a\u0641\u0631\u0636 \u0639\u0644\u0649 \u0635\u0627\u0641\u064a \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062a\u0642\u062f\u064a\u0631\u064a \u060c \u0648 \u0647\u064a \u0633\u0646\u0648\u064a\u0629 \u0627\u0644\u0633\u0639\u0631 \u062d\u064a\u062b \u062a\u0641\u0631\u0636 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0633\u0646\u0648\u064a \u0648 \u0644\u064a\u0633 \u0627\u0644\u0634\u0647\u0631\u064a \u0648 \u0647\u064a \u0630\u0627\u062a \u0633\u0639\u0631 \u062a\u0635\u0627\u0639\u062f\u064a \u0648 \u0645\u0646\u062e\u0641\u0636 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0648\u062d\u062f\u0629 \u0623\u0648 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0631\u0624\u0648\u0633 \u0627\u0644\u0645\u0648\u0627\u0644 \u0627\u0644\u0645\u0646\u0642\u0648\u0644\u0629 \u060c \u0648 \u0630\u0644\u0643 \u0628\u0647\u062f\u0641 \u062a\u062d\u0642\u064a\u0642 \u0639\u062f\u0627\u0644\u0629 \u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0623\u0643\u0628\u0631 \u0641\u064a \u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u062f\u062e\u0644 \u060c \u0627\u0644\u0646\u0633\u0628 50.000 \u062c\u0646\u064a\u0647 \u0627\u0644\u0623\u0648\u0644\u0649 %20 \u060c \u0645\u0627 \u0632\u0627\u062f \u0639\u0644\u0649 \u0630\u0644\u0643 %32<\/span><\/p>\n

(4) \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0634\u0631\u0643\u0627\u062a : (1)<\/span><\/p>\n

\u062a\u0633\u0631\u064a \u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u064a\u0629 \u0648 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644\u064a\u0629 \u0648 \u064a\u0639\u0646\u064a \u0630\u0644\u0643 \u0623\u0646 \u0627\u0644\u0645\u0634\u0631\u0639 \u064a\u0623\u062e\u0630 \u0628\u0645\u0641\u0647\u0648\u0645 \u0646\u0638\u0631\u064a\u0629 \u0627\u0644\u0625\u062b\u0631\u0627\u0621 \u0641\u064a \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u060c \u0648 \u0647\u064a \u0636\u0631\u064a\u0628\u0629 \u0633\u0646\u0648\u064a\u0629 \u0648 \u0623\u064a\u0636\u0627 \u0627\u0642\u0644\u064a\u0645\u064a\u0629 \u0641\u0647\u064a \u062a\u0633\u0631\u064a \u0648\u0641\u0642\u0627 \u0644\u0645\u0628\u062f\u0623 \u0627\u0644\u062a\u0628\u0639\u064a\u0629 \u0627\u0644\u0625\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0641\u062a\u062e\u0636\u0639 \u0644\u0647\u0627 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0635\u0631\u064a\u0629 \u0648 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0639\u0646 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062a\u064a \u062a\u062d\u0642\u0642\u0647\u0627 \u0645\u0646 \u0646\u0634\u0627\u0637\u0647\u0627 \u0641\u064a \u0645\u0635\u0631 \u0648 \u0647\u064a \u0630\u0627\u062a \u0633\u0639\u0631 \u0646\u0633\u0628\u064a \u064a\u0642\u062f\u0631 \u0628\u0640%40 \u0628\u0635\u0641\u0629 \u0639\u0627\u0645\u0629 \u064a\u062e\u0641\u0636 \u0625\u0644\u0649 %32 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0642\u0648\u0645 \u0628\u062a\u0635\u062f\u064a\u0631 \u0645\u0646\u062a\u062c\u0627\u062a\u0647\u0627 \u060c \u0648 \u062a\u062d\u0642\u064a\u0642 \u0623\u0631\u0628\u0627\u062d\u0645\u0646 \u0648\u0631\u0627\u0621 \u0630\u0644\u0643 \u060c \u0648 \u0647\u064a \u0636\u0631\u064a\u0628\u0629 \u0639\u064a\u0646\u064a\u0629 \u060c \u0641\u0647\u064a \u062a\u0633\u0631\u064a \u0639\u0644\u0649 \u0646\u0648\u0639 \u0645\u0639\u064a\u0646 \u0645\u0646 \u0627\u0641\u064a\u0631\u0627\u062f \u0648 \u0647\u0648 \u0646\u062a\u0627\u062c \u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0631\u0627\u0633 \u0627\u0644\u0645\u0627\u0644 \u0648 \u0627\u0644\u0639\u0645\u0644 \u0645\u0639\u0627 .<\/span><\/p>\n

\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0627\u0644\u0625\u0646\u0641\u0627\u0642 :<\/span><\/p>\n

(1) \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a : \u062a\u0639\u062a\u0628\u0631 \u0636\u0631\u064a\u0628\u0629 \u063a\u064a\u0631 \u0645\u0628\u0627\u0634\u0631\u0629 \u060c \u062d\u064a\u062b \u064a\u0642\u0639 \u0639\u0628\u0626\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643 \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u060c \u0643\u0645\u0627 \u062a\u0639\u062a\u0628\u0631 \u0636\u0631\u064a\u0628\u0629 \u0646\u0648\u0639\u064a\u0629 \u0648 \u0642\u064a\u0645\u064a\u0629 \u062d\u064a\u062b \u062a\u0641\u0631\u0636 \u0628\u0635\u0648\u0631\u0629 \u0646\u0648\u0639\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0633\u0644\u0639 \u0627\u0644\u062a\u064a \u062d\u0635\u064a\u0644\u062a\u0647\u0627 \u0643\u0628\u064a\u0631\u0629 \u0643\u0627\u0644\u0645\u0634\u0631\u0648\u0628\u0627\u062a \u0648 \u0627\u0644\u062f\u062e\u0627\u0646 \u0648 \u0627\u0644\u0645\u064a\u0627\u0647 \u0627\u0644\u063a\u0627\u0632\u064a\u0629 \u0648 \u0627\u0644\u0634\u0627\u064a \u060c \u0645\u0646 \u0633\u0644\u0639 \u0634\u0627\u0626\u0639\u0629 \u0627\u0644\u0625\u0633\u062a\u0639\u0645\u0627\u0644 \u060c \u0648 \u0636\u0631\u0627\u0626\u0628 \u0642\u064a\u0645\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0633\u0644\u0639 \u0627\u0644\u0623\u062e\u0631\u0649 \u062a\u062a\u0631\u0627\u0648\u062d \u0628\u064a\u0646 \u0627\u0644\u0635\u0641\u0631 \u0639\u0644\u0649 \u0627\u0644\u0635\u0627\u062f\u0631\u0627\u062a \u0648 %5 \u0639\u0644\u0649 \u0627\u0644\u0633\u0644\u0639 \u0627\u0644\u0636\u0631\u0648\u0631\u064a\u0629 \u0648 \u0623\u0645\u0627 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u062a\u062a\u0631\u0627\u0648\u062d \u0628\u064a\u0646 %5 \u0625\u0644\u0649 %10 \u0643\u0645\u0627 \u062a\u0639\u062a\u0628\u0631 \u0636\u0631\u064a\u0628\u0629 \u0639\u0627\u0645\u0629 \u0639\u0644\u0649 \u0627\u0644\u0633\u0644\u0639 \u0625\u0644\u0627 \u0645\u0627 \u0627\u0633\u062a\u062b\u0646\u0627\u0647 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 .<\/span><\/p>\n

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

\u062d\u064a\u062b \u062d\u0635\u064a\u0644\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0645\u0627 \u064a\u0642\u0627\u0631\u0628 %20 \u0645\u0646 \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u062d\u0635\u064a\u0644\u0629 \u0627\u0644\u0639\u0627\u0645 ( 95\/94 ) \u0628\u0639\u062f \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0648 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0648\u062d\u062f\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0641\u064a \u0627\u0644\u062a\u0634\u0631\u064a\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0645\u0635\u0631\u064a .<\/span><\/p>\n

\u062a\u062a\u0639\u062f\u062f \u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062c\u0645\u0631\u0643\u064a\u0629 \u0648\u0641\u0642\u0627 \u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0643\u062b\u064a\u0631\u0629 : \u0645\u0646\u0647\u0627 \u0645\u0646\u0634\u0627\u0629 \u0627\u0644\u0633\u0644\u0639\u0629 \u0637\u0628\u064a\u0639\u062a\u0647\u0627 \u0648\u062c\u0648\u062f\u062a\u0647\u0627 \u0648 \u0646\u0648\u0639\u0647\u0627 \u0648 \u0648\u0632\u0646\u0647\u0627 \u060c \u0648 \u0627\u0644\u0628\u0644\u062f \u0627\u0644\u0645\u0635\u062f\u0631 \u060c \u0648 \u063a\u064a\u0631\u0647\u0627 \u0645\u0646 \u0627\u0644\u0625\u0639\u062a\u0628\u0627\u0631\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062c\u0639\u0644 \u0645\u0646 \u062a\u062d\u062f\u064a\u062f \u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0646\u0648\u0639 \u0645\u0639\u064a\u0646 \u0645\u0646 \u0627\u0644\u0633\u0644\u0639 \u0639\u0645\u0644\u064a\u0629 \u0633\u0647\u0644\u0629 .<\/span><\/p>\n

(3) \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u0645\u063a\u0629 : \u0647\u064a \u0625\u062d\u062f\u0649 \u0646\u0648\u0639\u064a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0627\u0644\u062a\u062f\u0627\u0648\u0644 \u060c \u0648 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0623\u062e\u0631\u0649 \u0647\u064a \u0631\u0633\u0648\u0645 \u0627\u0644\u0634\u0647\u0631 \u0627\u0644\u0639\u0642\u0627\u0631\u064a \u060c \u0648 \u0647\u064a \u0636\u0631\u064a\u0628\u0629 \u063a\u064a\u0631 \u0645\u0628\u0627\u0634\u0631\u0629 \u062a\u0641\u0631\u0636 \u0639\u0644\u0649 \u0627\u0644\u0639\u0642\u0648\u062f \u0648 \u0627\u0644\u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u0645\u062d\u0631\u0631\u0629 \u0641\u064a \u0645\u0635\u0631 \u0628\u063a\u0636 \u0627\u0644\u0646\u0638\u0631 \u0639\u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0647\u0630\u0647 \u0627\u0644\u0645\u062d\u0631\u0631\u0627\u062a \u0635\u062d\u064a\u062d\u0629 \u0623\u0645 \u0628\u0627\u0637\u0644\u0629 \u060c \u0648 \u0639\u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u062a\u0635\u0644\u062d \u0643\u0633\u0646\u062f \u0642\u0627\u0646\u0648\u0646\u064a \u0623\u0648\u0644\u0627 (1)<\/span><\/p>\n

\u0627\u0644\u0645\u0628\u062d\u062b \u0627\u0644\u062b\u0627\u0646\u064a : \u0623\u0648\u062c\u0647 \u0627\u0644\u0634\u0628\u0647 \u0628\u064a\u0646 \u0627\u0644\u0646\u0638\u0627\u0645\u064a\u0646<\/span><\/p>\n

\u0627\u0644\u0645\u0637\u0644\u0628 \u0627\u0644\u0623\u0648\u0644 : \u0627\u0644\u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0648 \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0643\u0648\u0646\u0629 \u0644\u0644\u0646\u0638\u0627\u0645\u064a\u0646<\/span><\/p>\n

\u0642\u0628\u0644 \u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0629 \u0627\u0644\u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0644\u0644\u0628\u0644\u062f\u064a\u0646 \u060c \u0646\u062d\u0627\u0648\u0644 \u062a\u0639\u0631\u064a\u0641\u0647\u0627 :<\/span><\/p>\n

\u0641\u0647\u064a \u0628\u0631\u0646\u0627\u0645\u062c \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u062d\u0643\u0648\u0645\u064a \u0627\u0644\u0630\u064a \u062a\u062e\u0637\u0637\u0647 \u0627\u0644\u062f\u0648\u0644\u0629 \u0648 \u062a\u0646\u0641\u0630\u0647 \u060c \u0645\u0633\u062a\u062e\u062f\u0645\u0629 \u0643\u0627\u0641\u0629 \u0645\u0635\u0627\u062f\u0631\u0647\u0627 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 ( \u0627\u0644\u0641\u0639\u0644\u064a\u0629 \u0648 \u0627\u0644\u0645\u062d\u062a\u0645\u0644\u0629 \u060c \u0627\u0644\u0623\u062d\u062f\u0627\u062b \u0622\u062b\u0627\u0631 \u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648 \u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0648 \u0633\u064a\u0627\u0633\u064a\u0629 \u0645\u0631\u063a\u0648\u0628\u0629 \u0648 \u062a\u062c\u0646\u0628 \u0622\u062b\u0627\u0631 \u063a\u064a\u0631 \u0645\u0631\u063a\u0648\u0628\u0629 \u0644\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0641\u064a \u062a\u062d\u0642\u064a\u0642 \u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0645\u062c\u062a\u0645\u0639 .<\/span><\/p>\n

\u0648 \u0628\u0645\u0642\u0627\u0631\u0646\u062a\u0646\u0627 \u0644\u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u062f\u0648\u0644\u062a\u064a\u0646 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0646\u062c\u062f \u0623\u0646 \u0627\u0644\u062f\u0648\u0644\u062a\u0627\u0646 \u0642\u0627\u0645\u062a\u0627 \u0628\u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u0625\u0635\u0644\u0627\u062d\u0627\u062a \u0645\u0646 \u0623\u062c\u0644 \u0625\u064a\u062c\u0627\u062f \u0627\u0644\u0633\u064a\u0627\u0633\u0629 \u0645\u062b\u0644\u0649 \u062a\u062a\u0645\u0627\u0634\u0649 \u0645\u0639 \u0627\u0644\u0623\u0648\u0636\u0627\u0639 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629<\/span><\/p>\n

\u0648 \u0627\u0644\u0625\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0648 \u0627\u0644\u0633\u064a\u0627\u0633\u064a\u0629 \u0644\u0644\u0628\u0644\u0627\u062f \u060c \u062d\u064a\u062b \u0623\u0646 \u0627\u0644\u062f\u0648\u0644\u062a\u064a\u0646 \u060c \u0648 \u0628\u0639\u062f \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u0647\u0645\u0627 \u0645\u0646 \u0627\u0644\u0625\u0633\u062a\u0639\u0645\u0627\u0631 \u0633\u0648\u0627\u0621 \u0627\u0644\u0641\u0631\u0646\u0633\u064a \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u062c\u0632\u0627\u0626\u0631 \u0623\u0648 \u0627\u0644\u0628\u0631\u064a\u0637\u0627\u0646\u064a \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0645\u0635\u0631 \u060c \u0627\u062a\u0628\u0639 \u0643\u0644 \u0645\u0646 \u0627\u0644\u062f\u0648\u0644\u062a\u064a\u0646 \u0623\u0633\u0644\u0648\u0628 \u0627\u0644\u062a\u062d\u0648\u064a\u0644 \u0627\u0644\u062c\u0632\u0626\u064a .<\/span><\/p>\n

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

\u0623\u0645\u0627 \u0628\u062e\u0635\u0648\u0635 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 : \u0641\u0646\u062c\u062f \u0647\u0646\u0627\u0643 \u062a\u0634\u0627\u0628\u0647 : \u062d\u064a\u062b \u0627\u0646 \u0627\u0644\u062f\u0648\u0644\u062a\u064a\u0646 \u0641\u0631\u0636\u062a\u0627 \u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u062f\u062e\u0648\u0644 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0637\u0628\u064a\u0639\u064a\u0629 ( \u062a\u062a\u0645\u062b\u0644 \u0641\u064a IRG \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u062c\u0632\u0627\u0626\u0631 \u0648 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0648\u062d\u062f\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0645\u0635\u0631 ) \u0643\u0645\u0627 \u0647\u0646\u0627\u0643 \u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0645\u0639\u0646\u0648\u064a\u0629 \u0648 \u064a\u062a\u0639\u0644\u0642 \u0627\u0644\u0623\u0645\u0631 \u0628\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u060c \u0648 \u0628\u0627\u0644\u062a\u0627\u0644\u064a \u0641\u0631\u0636\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u062f\u062e\u0648\u0644 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0648 \u062b\u0631\u0648\u0627\u062a\u0647\u0645 .<\/span><\/p>\n

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

\u0627\u0644\u0645\u0637\u0644\u0628 \u0627\u0644\u062b\u0627\u0646\u064a : \u0627\u0644\u0645\u0633\u0627\u0626\u0644 \u0627\u0644\u0641\u0646\u064a\u0629<\/span><\/p>\n

\u0627\u0644\u0641\u0631\u0639 \u0627\u0644\u0623\u0648\u0644 : \u0627\u0644\u0648\u0639\u0627\u0621<\/span><\/p>\n

\u0646\u062c\u062f \u0647\u0646\u0627\u0643 \u062a\u0634\u0627\u0628\u0647 \u0643\u0628\u064a\u0631 \u0641\u064a \u0627\u0644\u0646\u0638\u0627\u0645\u064a\u0646 \u0641\u064a \u0643\u064a\u0641\u064a\u0629 \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0648\u0639\u0627\u0621 \u062d\u064a\u062b \u062a\u062a\u0645\u064a\u0632 \u0628\u062b\u0644\u0627\u062b \u0645\u0631\u0627\u062d\u0644: (1)<\/span><\/p>\n

(1) \u0623\u0648\u0644\u0647\u0627 : \u0627\u062e\u062a\u064a\u0627\u0631 \u0623\u0633\u0627\u0633 \u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0623\u064a \u062a\u0634\u062e\u064a\u0635 \u0627\u0644\u0645\u0627\u062f\u0629 \u0627\u0644\u062a\u064a \u0641\u0631\u0636 \u0639\u0644\u064a\u0647\u0627 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 .<\/span><\/p>\n

(2) \u062b\u0627\u0646\u064a\u0627 : \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0645\u0627\u062f\u0629 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 .<\/span><\/p>\n

(3) \u062b\u0627\u0644\u062b\u0627 : \u0627\u0644\u062a\u0639\u0631\u0641 \u0639\u0644\u0649 \u0627\u0644\u0645\u0646\u0627\u0633\u0628\u0629 \u0627\u0644\u062a\u064a \u062a\u0646\u0642\u0636 \u0641\u064a\u0647\u0627 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0627\u062f\u0629 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 ( \u0623\u064a \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0648\u0627\u0642\u0639\u0629 \u0627\u0644\u0645\u0646\u0634\u0626\u0629 )<\/span><\/p>\n

\u0641\u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0641\u0631\u0648\u0636\u0629 \u0639\u0644\u0649 \u062f\u062e\u0648\u0644 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0637\u0628\u064a\u0639\u064a\u064a\u0646 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0646 : \u0641\u0646\u062c\u062f \u062a\u0634\u0627\u0628\u0647 \u0641\u064a \u062a\u062d\u062f\u064a\u062f \u0646\u0637\u0627\u0642 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u062d\u064a\u062b \u062a\u0641\u0631\u0636 \u0639\u0644\u0649 \u0645\u062c\u0645\u0648\u0639 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062d\u0642\u0642 \u0644\u0644\u0634\u062e\u0635 \u0627\u0644\u0637\u0628\u064a\u0639\u064a \u0645\u0646 \u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u0635\u0627\u062f\u0631 \u0627\u0644\u062a\u0627\u0644\u064a\u0629 :<\/span><\/p>\n

\u2013 \u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0648 \u0627\u0644\u0635\u0646\u0627\u0639\u064a<\/span>
\n\u2013 \u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0645\u0647\u0646 \u0627\u0644\u063a\u064a\u0631 \u062a\u062c\u0627\u0631\u064a\u0629<\/span>
\n\u2013 \u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u062b\u0631\u0648\u0629 \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629 .<\/span>
\n\u0643\u0645\u0627 \u0647\u0646\u0627\u0643 \u062a\u0634\u0627\u0628\u0647 \u0641\u064a\u0645\u0627 \u064a\u062e\u0635 \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0645\u0627\u062f\u0629 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u060c \u062d\u064a\u062b \u062a\u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0635\u0627\u0641\u064a \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0623\u064a \u0628\u062f\u0644\u0627 \u0645\u0646 \u062e\u0635\u0645 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u062d\u062f\u062f\u062a \u0645\u0646 \u0637\u0631\u0641 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u062f\u0648\u0644\u062a\u064a\u0646 \u0643\u0645\u0627 \u062a\u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0628\u0633\u0639\u0631 \u062a\u0635\u0627\u0639\u062f\u064a \u062d\u064a\u062b \u0642\u0633\u0645 \u0643\u0644 \u0645\u0646 \u0627\u0644\u0646\u0638\u0627\u0645\u064a\u0646 \u0627\u0644\u062e\u0627\u0636\u0639\u064a\u0646 \u0625\u0644\u0649 \u0634\u0631\u0627\u0626\u062d .<\/span><\/p>\n

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

\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0627\u0644\u0625\u0646\u0641\u0627\u0642 : \u0647\u0646\u0627\u0644\u0643 \u0643\u0630\u0644\u0643 \u062a\u0634\u0627\u0628\u0647 \u0641\u064a \u0627\u0644\u0648\u0639\u0627\u0621 : \u062d\u064a\u062b \u0646\u062c\u062f \u0641\u064a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0627\u0644\u0633\u0644\u0639 \u0648 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u064a\u062a\u0645 \u062d\u0633\u0627\u0628\u0647\u0627 \u0643\u0646\u0633\u0628\u0629 \u0645\u0646 \u0633\u0639\u0631 \u0627\u0644\u0628\u064a\u0639 \u0623\u064a \u0647\u064a \u0639\u0628\u0627\u0631\u0629 \u0639\u0646 \u0638\u0631\u064a\u0628\u0629 \u0642\u064a\u0645\u064a\u0629 \u0648 \u0625\u0646 \u0625\u062e\u062a\u0644\u0627\u0641 \u0633\u0639\u0631\u0647\u0627 \u062d\u0633\u0628 \u0646\u0648\u0639\u064a\u0629 \u0627\u0644\u0633\u0644\u0639\u0629 \u0623\u0648 \u0627\u0644\u062e\u062f\u0645\u0629 \u060c \u0643\u0645\u0627 \u064a\u0648\u062c\u062f \u0627\u0633\u062a\u062b\u0646\u0627\u0621 \u0648 \u0647\u0648 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0646\u0648\u0639\u064a\u0629 ( \u062a\u0641\u0631\u0636 \u0645\u062b\u0644\u0627 \u0639\u0644\u0649 \u0627\u0644\u0628\u064a\u0631\u0629 ( \u0627\u0644\u062c\u0639\u0629 ) \u0648 \u0627\u0644\u062f\u062e\u0627\u0646 \u060c \u0648 \u0645\u0646\u062a\u062c\u0627\u062a \u0627\u0644\u0646\u0641\u0637 \u2026\u2026\u0625\u0644\u062e ) \u0648 \u0647\u0643\u0630\u0627 \u0641\u0643\u0644 \u0645\u0646 \u0627\u0644\u0646\u0638\u0627\u0645\u064a\u0646 \u0627\u0639\u062a\u0645\u0627\u062f\u0627 \u0639\u0644\u0649 \u0645\u0627\u064a\u0644\u064a :<\/span><\/p>\n

\u2013 \u0625\u0639\u062a\u0645\u0627\u062f \u0639\u0644\u0649 \u0627\u0644\u0634\u0642 \u0627\u0644\u0642\u064a\u0645\u064a \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0628\u0639\u0636 \u0627\u0644\u0633\u0644\u0639 \u0648 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0648 \u0648\u0639\u0627\u0624\u0647\u0627 \u0647\u0648 \u0633\u0639\u0631 \u0627\u0644\u0628\u064a\u0639 \u060c \u0623\u0645\u0627 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0633\u0644\u0639 \u0627\u0644\u062a\u064a \u062a\u0641\u0631\u0636 \u0639\u0644\u064a\u0647\u0627 \u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0646\u0648\u0639\u064a \u0641\u062a\u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u0648\u0632\u0646 \u0623\u0648 \u0627\u0644\u0633\u0644\u0639\u0629 \u0623\u0648 \u0627\u0644\u0639\u062f\u062f .<\/span>
\n\u0623\u0645\u0627 \u0639\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u0645\u063a\u0629 \u0641\u0641\u064a \u0627\u0644\u0646\u0638\u0627\u0645\u064a\u0646 \u064a\u062a\u062d\u062f\u062f \u0648\u0641\u0642\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0646\u0648\u0639\u064a\u0629 \u0623\u0648 \u0646\u0633\u0628\u064a\u0629 \u0641\u0646\u062c\u062f \u0641\u064a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0646\u0648\u0639\u064a\u0629 \u060c \u064a\u062a\u062d\u062f\u062f \u0627\u0644\u0648\u0639\u0627\u0621 \u0628\u0639\u062f\u062f \u0627\u0644\u0623\u0648\u0631\u0627\u0642 \u0648 \u0627\u0644\u0639\u0642\u0648\u062f \u0627\u0644\u0623\u0635\u0644\u064a\u0629 \u0648 \u0627\u0644\u0645\u0646\u0633\u0648\u062e\u0629 \u0627\u0644\u0645\u062d\u0631\u0631\u0629 .<\/span><\/p>\n

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

\u0627\u0644\u0641\u0631\u0639 \u0627\u0644\u062b\u0627\u0646\u064a : \u0627\u0644\u062a\u062d\u0635\u064a\u0644 (1)<\/span><\/p>\n

\u0646\u062c\u062f \u0647\u0646\u0627\u0643 \u062a\u0634\u0627\u0628\u0647 \u0641\u064a \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062a\u062d\u0635\u064a\u0644 \u0633\u0648\u0627\u0621 \u0641\u064a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0623\u0648 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629<\/span><\/p>\n

\u062d\u064a\u062b \u0646\u062c\u062f \u0623\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u062a\u062d\u0635\u0644 \u0645\u0646 \u0648\u0627\u0642\u0639 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0645\u0642\u062f\u0645 \u0628\u0648\u0627\u0633\u0637\u0629 \u0627\u0644\u0645\u0645\u0648\u0644 \u0641\u064a \u0627\u0644\u0645\u064a\u0639\u0627\u062f \u0627\u0644\u0645\u062d\u062f\u062f \u0648 \u0647\u0630\u0627 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0641\u0631\u0648\u0636\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0648 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0643\u0645\u0627 \u0647\u0646\u0627\u0643 \u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u0627\u0644\u0646\u0638\u0627\u0645\u064a\u0646 \u062a\u062d\u0635\u0644 \u0628\u0627\u0644\u0625\u0642\u062a\u0637\u0627\u0639 \u0645\u0646 \u0627\u0644\u0645\u0646\u0628\u0639 ( \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0631\u062a\u0628\u0627\u062a \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0645\u0635\u0631 \u0648 \u0627\u0644\u062f\u0641\u0639 \u0627\u0644\u062c\u0632\u0627\u0641\u064a (V.F) \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u062c\u0632\u0627\u0626\u0631 .<\/span><\/p>\n

. \u0643\u0645\u0627 \u0627\u0644\u0632\u0645 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0639\u0644\u0649 \u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0633\u0644\u0639 \u0627\u0644\u0645\u0633\u062a\u0648\u0631\u062f\u0629 \u0623\u062b\u0646\u0627\u0621 \u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u0625\u0641\u0631\u0627\u062c \u0627\u0644\u062c\u0645\u0631\u0643\u064a \u062f\u0627\u062e\u0644 \u0627\u0644\u062f\u0627\u0626\u0631\u0629 \u0627\u0644\u062c\u0645\u0631\u0643\u064a\u0629 \u060c \u0642\u0628\u0644 \u0627\u0644\u0625\u0641\u0631\u0627\u062c \u0639\u0646 \u0627\u0644\u0633\u0644\u0639 \u0627\u0644\u0645\u0641\u0631\u0648\u0636\u0629 \u0639\u0644\u064a\u0647\u0627 \u0627\u0644\u0636\u0631\u0627\u0626\u0628<\/span><\/p>\n

. \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0643\u0644 \u0645\u0646 \u0627\u0644\u062f\u0648\u0644\u062a\u064a\u0646 \u0623\u0633\u0644\u0648\u0628 \u0639\u0644\u0649 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0633\u0644\u0639 \u0648 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0648 \u064a\u062a\u0645\u062b\u0644 \u0641\u064a \u0623\u0633\u0644\u0648\u0628 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 ( TVA) \u0627\u0644\u062a\u064a \u0643\u0644\u0645\u0627 \u0632\u0627\u062f\u062a \u0632\u0627\u062f \u0633\u0639\u0631 \u0627\u0644\u0633\u0644\u0639\u0629 \u0648 \u0627\u0644\u0639\u0643\u0633 \u0623\u0645\u0627 \u0639\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u0645\u063a\u0629 : \u0641\u062a\u062d\u0635\u0644 \u0628\u0637\u0631\u0642 \u0645\u062e\u062a\u0644\u0641\u0629 \u060c \u0633\u0648\u0627\u0621 \u0639\u0646 \u0637\u0631\u064a\u0642 \u0627\u0644\u0648\u0631\u0642 \u0627\u0644\u0645\u062f\u0645\u0648\u063a \u062a\u0648\u0631\u062f\u0647 \u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0623\u0648 \u062a\u062f\u0645\u063a\u0647 \u0642\u0628\u0644 \u0627\u0644\u0627\u0633\u062a\u0639\u0645\u0627\u0644 \u060c \u0623\u0648 \u0644\u0635\u0642 \u0637\u0648\u0627\u0628\u0639 \u0627\u0644\u062f\u0645\u063a\u0629 \u0623\u0648 \u0648\u0636\u0639 \u062e\u0627\u062a\u0645 \u0628\u0645\u0639\u0631\u0641\u0629 \u0645\u0643\u062a\u0628 \u062e\u0627\u0635 .<\/span><\/p>\n

. \u0645\u0639 \u0627\u0644\u0625\u0634\u0627\u0631\u0629 \u0623\u0646 \u0627\u0644\u0646\u0638\u0627\u0645\u064a\u0646 \u064a\u0639\u062a\u0645\u062f\u0627\u0646 \u0639\u0644\u0649 \u0623\u0633\u0644\u0648\u0628 \u0627\u0644\u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u0648\u062f\u064a \u0641\u064a \u0627\u0644\u0623\u0648\u0644 \u0648 \u0625\u0630\u0627 \u0644\u0645 \u064a\u0646\u062c\u062d \u0627\u0633\u062a\u0639\u0645\u0627\u0644\u0647 \u0646\u0633\u062a\u0639\u0645\u0644 \u0623\u0633\u0644\u0648\u0628 \u0627\u0644\u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u0625\u062c\u0628\u0627\u0631\u064a \u060c \u0648 \u0641\u0631\u0636 \u0627\u0644\u063a\u0631\u0627\u0645\u0627\u062a .<\/span><\/p>\n

\u0627\u0644\u0641\u0631\u0639 \u0627\u0644\u062b\u0627\u0644\u062b : \u0627\u0644\u0631\u0642\u0627\u0628\u0629<\/span><\/p>\n

\u0645\u0646 \u0623\u062c\u0644 \u0633\u064a\u0631 \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0641\u064a \u062c\u0645\u064a\u0639 \u0645\u0631\u0627\u062d\u0644\u0647 \u0641\u0644\u0627\u0628\u062f \u0645\u0646 \u0631\u0642\u0627\u0628\u0629 \u060c \u0641\u0627\u0644\u0646\u0638\u0627\u0645\u064a\u0646 \u0627\u0633\u062a\u0639\u0645\u0644\u0627 \u0644\u062c\u0627\u0646 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0645\u0646 \u0623\u062c\u0644 \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0645\u0633\u0637\u0631\u0629 \u0644\u0644\u062f\u0648\u0644\u062a\u064a\u0646 \u062d\u064a\u062b \u062f\u0648\u0631 \u0647\u0630\u0647 \u0627\u0644\u0644\u062c\u0627\u0646 \u0627\u0644\u0633\u0647\u0631 \u0639\u0644\u0649 \u062a\u0637\u0628\u064a\u0642 \u062e\u0637\u0648\u0627\u062a \u0627\u0644\u0625\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0644\u0644\u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 .<\/span><\/p>\n

\u062d\u064a\u062b \u062a\u0642\u0648\u0645 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0623\u064a ( \u0627\u0644\u0639\u0645\u0627\u0644 \u0623\u062b\u0646\u0627\u0621 \u0623\u062f\u0627\u0621 \u0639\u0645\u0644\u0647\u0645 \u060c \u0648 \u0627\u0644\u0648\u062b\u0627\u0626\u0642 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u2026\u2026\u0625\u0644\u062e )\u0648 \u0645\u0631\u0627\u0642\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u062e\u0627\u0631\u062c\u064a \u0623\u064a \u0645\u0631\u0627\u0642\u0628\u0629 \u0645\u064a\u062f\u0627\u0646\u064a\u0629 \u060c \u0648 \u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0642\u062f\u0645\u0629 \u0645\u0646 \u0627\u0644\u0645\u0643\u0644\u0641\u064a\u0646 \u0648 \u0645\u062d\u0627\u0648\u0644\u0629 \u062a\u0642\u062f\u064a\u0645\u0647\u0627 \u0648 \u0645\u0639\u0631\u0641\u0629 \u0645\u0627 \u0625\u0646 \u0643\u0627\u0646\u062a \u0647\u0630\u0647 \u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0635\u062d\u064a\u062d\u0629 \u0623\u0648 \u0647\u0646\u0627\u0643 \u0639\u0645\u0644\u064a\u0629 \u0627\u062d\u062a\u064a\u0627\u0644 \u0645\u0646 \u0637\u0631\u0641 \u0627\u0644\u0645\u0643\u0644\u0641 .<\/span><\/p>\n

\u0643\u0645\u0627 \u062a\u0642\u0648\u0645 \u0628\u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u060c \u0648 \u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0648 \u0645\u062d\u0627\u0648\u0644\u0629 \u0627\u0643\u062a\u0634\u0627\u0641 \u0627\u0644\u062b\u063a\u0631\u0627\u062a \u0627\u0644\u0645\u0648\u062c\u0648\u062f\u0629 \u0641\u064a\u0647\u0627 \u0648 \u0627\u0644\u0645\u0633\u062a\u0639\u0645\u0644\u0629 \u0644\u0644\u062a\u0647\u0631\u0628 \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u060c \u0643\u0645\u0627 \u062a\u062d\u0627\u0631\u0628 \u0638\u0627\u0647\u0631\u0629 \u0627\u0644\u063a\u0634 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u060c \u0648 \u062a\u062d\u0627\u0648\u0644 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0647\u0646\u0627\u0643 \u0623\u0643\u0628\u0631 \u062a\u062d\u0635\u064a\u0644 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0636\u0631\u0627\u0626\u0628 .<\/span><\/p>\n

\u0627\u0644\u0641\u0631\u0639 \u0627\u0644\u0631\u0627\u0628\u0639 : \u0627\u0644\u0645\u0646\u0627\u0632\u0639\u0627\u062a :<\/span><\/p>\n

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\u0645\u0644\u0627\u062d\u0638\u0629 :<\/span><\/p>\n

\u0647\u0646\u0627\u0643 \u062a\u0634\u0627\u0628\u0647 \u0641\u064a \u0628\u0639\u0636 \u0627\u0644\u0625\u0639\u0641\u0627\u0621\u0627\u062a \u062d\u0648\u0644 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0648\u062c\u0648\u062f\u0629 \u0641\u064a \u0627\u0644\u0646\u0638\u0627\u0645\u064a\u0646 .<\/span><\/p>\n

\u0627\u0644\u0645\u0628\u062d\u062b \u0627\u0644\u062b\u0627\u0644\u062b : \u0623\u0648\u062c\u0647 \u0627\u0644\u0625\u062e\u062a\u0644\u0627\u0641 \u0628\u064a\u0646 \u0627\u0644\u0646\u0636\u0627\u0645\u064a\u0646<\/span><\/p>\n

\u0627\u0644\u0645\u0637\u0644\u0628 \u0627\u0644\u0623\u0648\u0644 : \u0627\u0644\u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0648 \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628<\/span><\/p>\n

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\u0641\u064a\u0645\u0627 \u064a\u062e\u0635 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0637\u0628\u064a\u0639\u064a\u064a\u0646 \u0646\u062c\u062f \u0641\u064a \u0627\u0644\u062c\u0632\u0627\u0626\u0631 \u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0623\u0645\u0627 \u0641\u064a \u0645\u0635\u0631 \u0641\u062a\u0633\u0645\u0649 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0648\u062d\u062f\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 .<\/span><\/p>\n

\u0643\u0645\u0627 \u0623\u0646\u0647 \u0641\u064a \u0627\u0644\u062c\u0632\u0627\u0626\u0631 \u0646\u062c\u062f \u0645\u0627 \u064a\u0639\u0631\u0641 \u0628\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0639\u0644\u0649 \u0627\u0644\u0625\u0633\u062a\u0647\u0644\u0627\u0643 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0623\u0645\u0627 \u0641\u064a \u0645\u0635\u0631 \u0641\u0646\u062c\u062f \u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a (1)<\/span><\/p>\n

\u0643\u0645\u0627 \u0646\u062c\u062f \u0623\u0646 \u0647\u0646\u0627\u0643 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0645\u0648\u062c\u0648\u062f\u0629 \u0641\u064a \u0646\u0638\u0627\u0645 \u062f\u0648\u0646 \u0627\u0644\u0622\u062e\u0631 .<\/span><\/p>\n

\u0641\u0641\u064a \u0627\u0644\u062c\u0632\u0627\u0626\u0631 \u0646\u062c\u062f \u062d\u0642\u0648\u0642 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u060c \u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u0645\u0647\u0646\u064a \u060c \u0627\u0644\u062f\u0641\u0639 \u0627\u0644\u062c\u0632\u0627\u0641\u064a \u2026\u0625\u0644\u062e. \u0623\u0645\u0627 \u0641\u064a \u0645\u0635\u0631 \u0641\u0646\u062c\u062f \u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0631\u0624\u0648\u0633 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0645\u0646\u0642\u0648\u0644\u0629 \u060c \u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0631\u062a\u0628\u0627\u062a .<\/span><\/p>\n

\u0627\u0644\u0645\u0637\u0644\u0628 \u0627\u0644\u062b\u0627\u0646\u064a : \u0627\u0644\u0645\u0633\u0627\u0626\u0644 \u0627\u0644\u0641\u0646\u064a\u0629<\/span><\/p>\n

\u0627\u0644\u0641\u0631\u0639 \u0627\u0644\u0623\u0648\u0644 : \u0627\u0644\u0648\u0639\u0627\u0621<\/span><\/p>\n

\u0648 \u0625\u0646 \u0643\u0627\u0646 \u0647\u0646\u0627\u0643 \u062a\u0634\u0627\u0628\u0647 \u0641\u064a \u0627\u0644\u0648\u0639\u0627\u0621 \u0628\u064a\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u062a\u064a\u0646 \u0627\u0644\u0645\u0641\u0631\u0648\u0636\u062a\u064a\u0646 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0641\u064a \u0643\u0648\u0646\u0647\u0627 \u0636\u0631\u064a\u0628\u062a\u064a\u0646 \u0633\u0646\u0648\u064a\u062a\u064a\u0646 \u0648 \u062a\u0635\u0627\u0639\u062f\u064a\u062a\u064a\u0646 \u062d\u0633\u0628 \u0627\u0644\u0634\u0631\u0627\u0626\u062d \u0625\u0644\u0627 \u0623\u0646\u0647 \u062a\u0642\u0633\u064a\u0645 \u0627\u0644\u0634\u0631\u0627\u0626\u062d \u0645\u062e\u062a\u0644\u0641 \u0641\u064a \u0645\u0635\u0631 \u0639\u0646 \u0627\u0644\u062c\u0632\u0627\u0626\u0631 \u0644\u0623\u0646 \u0639\u0645\u0644\u0629 \u0627\u0644\u062c\u0632\u0627\u0626\u0631 \u0647\u064a \u0627\u0644\u062f\u064a\u0646\u0627\u0631 \u0648 \u0639\u0645\u0644\u0629 \u0645\u0635\u0631 \u0647\u064a \u0627\u0644\u062c\u0646\u064a\u0647 \u060c \u0648 \u062f\u062e\u0644 \u0627\u0644\u0641\u0631\u062f \u0627\u0644\u0645\u0635\u0631\u064a \u0644\u064a\u0633 \u0646\u0641\u0633\u0647 \u062f\u062e\u0644 \u0627\u0644\u0641\u0631\u062f \u0627\u0644\u062c\u0632\u0627\u0626\u0631\u064a \u0648 \u0627\u0644\u062c\u062f\u0648\u0644 (1) \u0648(2) \u064a\u0648\u0636\u062d \u0630\u0644\u0643 .<\/span><\/p>\n

\u0623\u0645\u0627 \u0639\u0646 \u0636\u0631\u064a\u0628\u0629 \u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u0631\u063a\u0645 \u062a\u0634\u0627\u0628\u0647\u0647\u0645\u0627 \u0641\u064a \u0627\u0644\u0646\u0638\u0627\u0645\u064a\u0646 \u0625\u0644\u0627 \u0623\u0646 \u0627\u0644\u0646\u0633\u0628 \u0627\u0644\u0645\u0637\u0628\u0642\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u062f\u0627\u062e\u064a\u0644 \u0627\u0644\u0635\u0627\u0641\u064a\u0629 \u062a\u062e\u062a\u0644\u0641 \u062d\u064a\u062b \u0646\u062c\u062f \u0641\u064a \u0627\u0644\u062c\u0632\u0627\u0626\u0631 \u0645\u0639\u062f\u0644 \u0639\u0627\u062f\u064a : %30 \u0648 \u0645\u0639\u062f\u0644 \u0645\u062e\u0641\u0636 %15 (2)<\/span><\/p>\n

\u0623\u0645\u0627 \u0641\u064a \u0645\u0635\u0631 : \u0641\u0647\u0646\u0627\u0643 \u0646\u0633\u0628\u0629 \u0623\u0639\u0644\u0649 %40 \u0645\u0627 \u0639\u062f\u0627 \u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0639\u0646 \u0646\u0634\u0627\u0637\u0647\u0627 \u0627\u0644\u0635\u0646\u0627\u0639\u064a \u0648 \u0627\u0644\u0631\u0628\u0627\u062d \u0627\u0644\u0646\u0627\u062a\u062c\u0629 \u0639\u0646 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u0635\u062f\u064a\u0631 \u0641\u064a\u0643\u0648\u0646 \u0633\u0639\u0631\u0647\u0627 %32 \u0623\u0645\u0627 \u0628\u062e\u0635\u0648\u0635 \u0648\u0639\u0627\u0621 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u0645\u063a\u0629 \u0641\u064a \u0645\u0635\u0631 \u064a\u062e\u062a\u0644\u0641 \u0639\u0646 \u0648\u0639\u0627\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u0645\u063a\u0629<\/span><\/p>\n

( \u062d\u0642\u0648\u0642 \u0627\u0644\u0637\u0627\u0628\u0639 ) \u0641\u064a \u0627\u0644\u062c\u0632\u0627\u0626\u0631 \u0641\u0647\u0646\u0627\u0643 \u0627\u062e\u062a\u0644\u0627\u0641 \u0641\u064a \u0633\u0639\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648 \u0643\u064a\u0641\u064a\u0629 \u0627\u0644\u062a\u0642\u062f\u064a\u0631 \u0648 \u0627\u0644\u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u0645\u0641\u0631\u0648\u0636\u0629 \u0639\u0644\u064a\u0647\u0627 \u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648 \u0643\u0630\u0644\u0643 \u0627\u0644\u0645\u062d\u0631\u0631\u0627\u062a \u0648 \u0627\u0644\u0643\u062a\u0627\u0628\u0627\u062a \u0641\u0645\u062b\u0644\u0627 \u0623\u0646 \u0627\u0644\u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648 \u062a\u062f\u0627\u0648\u0644\u0647\u0627 ( \u0643\u0627\u0644\u0623\u0633\u0647\u0645 \u0648 \u0627\u0644\u062d\u0635\u0635 ) \u0641\u064a \u0645\u0635\u0631 \u0647\u064a \u0645\u0639\u0641\u0627\u0629 \u0641\u064a \u062d\u064a\u0646 \u0641\u064a \u0627\u0644\u062c\u0632\u0627\u0626\u0631 \u064a\u0641\u0631\u0636 \u0639\u0644\u064a\u0647\u0627 \u0636\u0631\u064a\u0628\u0629 \u0642\u062f\u0631\u0647\u0627 1 \u062f\u064a\u0646\u0627\u0631 \u0639\u0646 \u0643\u0644 \u0642\u0633\u0637 \u0645\u0646 (100)<\/span><\/p>\n

\u0627\u0644\u0641\u0631\u0639 \u0627\u0644\u062b\u0627\u0646\u064a : \u0627\u0644\u062a\u062d\u0635\u064a\u0644<\/span><\/p>\n

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

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

\u0627\u0644\u0641\u0631\u0639 \u0627\u0644\u062b\u0627\u0644\u062b : \u0627\u0644\u0631\u0642\u0627\u0628\u0629<\/span><\/p>\n

\u0643\u0630\u0644\u0643 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u062a\u062e\u062a\u0644\u0641 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0646 \u062d\u064a\u062b \u062a\u062e\u062a\u0644\u0641 \u0628\u0627\u062e\u062a\u0644\u0627\u0641 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u0647\u0646\u0627\u0643 \u0636\u0631\u0627\u0626\u0628 \u0645\u0648\u062c\u0648\u062f\u0629 \u0641\u064a \u0645\u0635\u0631 \u0648 \u063a\u064a\u0631 \u0645\u0648\u062c\u0648\u062f\u0629 \u0641\u064a \u0627\u0644\u062c\u0632\u0627\u0626\u0631 \u0648 \u0627\u0644\u0639\u0643\u0633 \u060c \u0648 \u0646\u062d\u0646 \u0646\u0639\u0644\u0645 \u0623\u0646\u0647 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u062a\u0643\u0648\u0646 \u0646\u0627\u062c\u062d\u0629 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0644\u0643\u0644 \u0636\u0631\u0627\u0626\u0628 \u0645\u0631\u0627\u0642\u0628\u0629 \u062e\u0627\u0635\u0629 \u0628\u0647\u0627 \u060c \u0643\u0645\u0627 \u0623\u0646 \u0627\u0644\u0648\u062b\u0627\u0626\u0642 \u0627\u0644\u0645\u0633\u062a\u0639\u0645\u0644\u0629 \u0641\u064a \u0627\u0644\u062c\u0632\u0627\u0626\u0631 \u0644\u064a\u0633 \u0628\u0627\u0644\u0636\u0631\u0648\u0631\u0629 \u062a\u0633\u062a\u0639\u0645\u0644 \u0641\u064a \u0645\u0635\u0631 \u0648 \u0645\u0646\u0647 \u0641\u0625\u0646\u0647 \u0643\u0630\u0644\u0643 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0648\u062b\u0627\u0626\u0642 \u0641\u064a \u0627\u0644\u062c\u0632\u0627\u0626\u0631 \u062a\u062e\u062a\u0644\u0641 \u0639\u0646\u0647\u0627 \u0641\u064a \u0645\u0635\u0631 .<\/span><\/p>\n

\u0627\u0644\u0641\u0631\u0639 \u0627\u0644\u0631\u0627\u0628\u0639 : \u0627\u0644\u0645\u0646\u0627\u0632\u0639\u0627\u062a (1)<\/span><\/p>\n

\u064a\u0628\u062f\u0623 \u0627\u0641\u062e\u062a\u0644\u0627\u0641 \u0641\u064a \u0627\u0644\u0645\u0646\u0627\u0632\u0639\u0627\u062a \u0645\u0646 \u0627\u0641\u062e\u062a\u0644\u0627\u0641 \u0627\u0644\u0630\u064a \u064a\u0638\u0647\u0631 \u0641\u064a \u0644\u062c\u0627\u0646 \u0627\u0644\u0637\u0639\u0646 \u062d\u064a\u062b \u0623\u0646\u0647 \u0641\u064a \u0645\u0635\u0631 \u062a\u0634\u0645\u0644 \u062b\u0644\u0627\u062b\u0629 \u0645\u0646 \u0645\u0648\u0638\u0641\u064a \u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u064a\u0639\u064a\u0646\u0648\u0646 \u0628\u0642\u0631\u0627\u0631 \u0645\u0646 \u0648\u0632\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648 \u064a\u0643\u0648\u0646 \u0645\u0646 \u0628\u064a\u0646\u0647\u0645 \u0627\u0644\u0631\u0626\u064a\u0633 \u060c \u0643\u0645\u0627 \u0642\u062f \u064a\u0639\u064a\u0646 \u0648\u0632\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0623\u0639\u0636\u0627\u0621 \u0625\u062d\u062a\u064a\u0627\u0637\u064a\u064a\u0646 \u0645\u0646 \u0645\u0648\u0638\u0641\u064a \u0627\u0644\u0645\u0635\u0644\u062d\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u0627\u062f \u060c \u0623\u0645\u0627 \u0641\u064a \u0627\u0644\u062c\u0632\u0627\u0626\u0631 \u0641\u0647\u0646\u0627\u0643 \u0644\u062c\u0646\u0629 \u0627\u0644\u0637\u0639\u0646 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0648 \u0627\u0644\u0631\u0633\u0645 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u062f\u0627\u0626\u0631\u0629 .<\/span><\/p>\n

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\u062e\u0627\u062a\u0645\u0629<\/span><\/p>\n

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\u0623\u0647\u0645 \u0627\u0644\u0645\u0631\u0627\u062c\u0639<\/span><\/p>\n

\u2013 \u062f. \u0627\u0644\u0645\u0631\u0633\u064a \u0627\u0644\u0633\u064a\u062f \u062d\u062c\u0627\u0632\u064a \u060c \u0627\u0644\u0646\u0638\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0628\u064a\u0646 \u0627\u0644\u0646\u0638\u0631\u064a\u0629 \u0648 \u0627\u0644\u062a\u0637\u0628\u064a\u0642 \u060c \u0627\u0644\u062f\u0627\u0631 \u0627\u0644\u062c\u0627\u0645\u0639\u064a\u0629 \u0644\u0644\u0637\u0628\u0627\u0639\u0629 \u0648 \u0627\u0644\u0646\u0634\u0631 \u060c \u0628\u064a\u0631\u0648\u062a 2001 .<\/span>
\n\u2013 \u062f. \u064a\u0648\u0646\u0633 \u0623\u062d\u0645\u062f \u0627\u0644\u0628\u0637\u0631\u064a\u0642 \u201d \u0646\u0638\u0631\u064a\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u201d \u060c \u0627\u0644\u062f\u0627\u0631 \u0627\u0644\u062c\u0627\u0645\u0639\u064a\u0629 \u0644\u0644\u0637\u0628\u0627\u0639\u0629 \u0648 \u0627\u0644\u0646\u0634\u0631 \u060c \u0628\u064a\u0631\u0648\u062a \u060c1997 .<\/span>
\n\u2013 \u0645\u062d\u0627\u0636\u0631\u0627\u062a \u0627\u0644\u062f\u0643\u062a\u0648\u0631 \u0643\u0645\u0627\u0644 \u0631\u0632\u064a\u0642 \u060c \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0628\u0644\u064a\u062f\u0629 .<\/span>
\n\u2013 \u0648\u062b\u0627\u0626\u0642 \u0645\u0646 \u0627\u0644\u0645\u062f\u064a\u0631\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0636\u0631\u0627\u0626\u0628 .<\/span><\/p>\n

\u0625\u0639\u0627\u062f\u0629 \u0646\u0634\u0631 \u0628\u0648\u0627\u0633\u0637\u0629 \u0645\u062d\u0627\u0645\u0627\u0629 \u0646\u062a<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

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