{"id":173332,"date":"2020-03-21T18:02:10","date_gmt":"2020-03-21T15:02:10","guid":{"rendered":"https:\/\/www.mohamah.net\/law\/?p=173332"},"modified":"2020-03-21T18:02:10","modified_gmt":"2020-03-21T15:02:10","slug":"%d9%85%d9%82%d8%a7%d8%b1%d9%86%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%ac%d8%a8%d8%a7%d8%a6%d9%8a-%d8%a7%d9%84%d8%ac%d8%b2%d8%a7%d8%a6%d8%b1%d9%8a-%d9%88-%d8%a7","status":"publish","type":"post","link":"https:\/\/www.mohamah.net\/law\/%d9%85%d9%82%d8%a7%d8%b1%d9%86%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%ac%d8%a8%d8%a7%d8%a6%d9%8a-%d8%a7%d9%84%d8%ac%d8%b2%d8%a7%d8%a6%d8%b1%d9%8a-%d9%88-%d8%a7\/","title":{"rendered":"\u0645\u0642\u0627\u0631\u0646\u0629 \u0628\u064a\u0646 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u0627\u0644\u062c\u0632\u0627\u0626\u0631\u064a \u0648 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u0627\u0644\u0643\u0646\u062f\u064a"},"content":{"rendered":"

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\u0627\u0644\u0645\u0642\u062f\u0645\u0640\u0640\u0629<\/span><\/strong>
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\u0627\u0644\u0645\u0628\u062d\u062b \u0627\u0644\u0623\u0648\u0644 : \u0639\u0631\u0636 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u0627\u0644\u062c\u0632\u0627\u0626\u0631\u064a<\/span>
\n\u0646\u062a\u0646\u0627\u0648\u0644 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0645\u0628\u062d\u062b \u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u0625\u0635\u0644\u0627\u062d \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0627\u0644\u062c\u0632\u0627\u0626\u0631\u064a\u0629 \u0648\u0627\u0647\u0645 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0643\u0648\u0646\u0629 \u0644\u0644\u0646\u0638\u0627\u0645.<\/span><\/p>\n

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

\u0627\u0644\u0641\u0631\u0639 \u0627\u0644\u0623\u0648\u0644 : \u0623\u0633\u0628\u0627\u0628 \u0627\u0644\u0625\u0635\u0644\u0627\u062d<\/span><\/p>\n

\u0645\u0646 \u0628\u064a\u0646 \u0645\u0645\u064a\u0632\u0627\u062a \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0642\u062f\u064a\u0645 \u0645\u0627 \u064a\u0644\u064a : ) 1 (<\/span><\/p>\n

\u00d7 \u0646\u0638\u0627\u0645 \u0636\u0631\u064a\u0628\u064a \u0645\u0639\u0642\u062f :\u064a\u062a\u0645\u064a\u0632 \u0647\u0630\u0627 \u0627\u0644\u0628\u0638\u0627\u0645 \u0628\u062a\u0639\u0642\u062f\u0647 \u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u062a\u063a\u064a\u0631\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u0645\u0631\u0629 \u0641\u064a \u0645\u062e\u062a\u0644\u0641 \u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u060c \u062a\u0646\u0648\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648 \u062a\u0639\u062f\u062f \u0645\u0639\u062f\u0644\u0627\u062a\u0647\u0627 \u060c \u0648\u062c\u0648\u062f \u062e\u0645\u0633 \u0642\u0648\u0627\u0646\u064a\u0646 \u0645\u0645\u0627 \u062c\u0639\u0644 \u0627\u0644\u062a\u062d\u0643\u0645 \u0641\u064a\u0647 \u0648 \u062a\u0637\u0628\u064a\u0642\u0647 \u0635\u0639\u0628 \u0633\u0648\u0627\u0621 \u0644\u0644\u0645\u0648\u0627\u0637\u0646 \u0623\u0648 \u0627\u0644\u0645\u0648\u0638\u0641 .<\/span>
\n\u00d7 \u0646\u0638\u0627\u0645 \u0636\u0631\u064a\u0628\u064a \u063a\u064a\u0631 \u0645\u0644\u0627\u0626\u0645 \u0644\u0645\u0633\u062a\u062c\u062f\u0627\u062a \u0627\u0644\u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u0631\u0627\u0647\u0646\u0629) \u0627\u0644\u0625\u0635\u0644\u0627\u062d\u0627\u062a( : \u0634\u0647\u062f\u062a \u0627\u0644\u062c\u0632\u0627\u0626\u0631 \u0625\u0635\u0644\u0627\u062d\u0627\u062a \u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0639\u0645\u064a\u0642\u0629 \u0628\u062f\u0623\u062a \u0633\u0646\u0629 1988 \u0645\u0645\u0627 \u062c\u0639\u0644 \u0647\u0630\u0627 \u0627\u0644\u0646\u0638\u0627\u0645 \u063a\u064a\u0631 \u0645\u0644\u0627\u0626\u0645 \u0648 \u0639\u062f\u0645 \u062a\u0643\u064a\u0641\u0647 \u0645\u0639 \u0627\u0644\u0648\u0636\u0639 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0627\u0644\u062c\u062f\u064a\u062f .<\/span>
\n\u00d7 \u0639\u062f\u0645 \u0641\u0639\u0627\u0644\u064a\u0629 \u0627\u0644\u062d\u0648\u0627\u0641\u0632 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0644\u062a\u0648\u062c\u064a\u0647 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 : \u0627\u0644\u062d\u0648\u0627\u0641\u0632 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0627\u0644\u062a\u064a \u0643\u0627\u0646\u062a \u0645\u0648\u062c\u0648\u062f\u0629 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0646\u0638\u0627\u0645 \u062a\u0645 \u062a\u062d\u0641\u0632 \u062f\u062e\u0648\u0644 \u0648 \u062a\u0634\u062c\u064a\u0639 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u062e\u0627\u0635\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0623\u0648 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 .<\/span>
\n\u0627\u0646\u062e\u0641\u0627\u0636 \u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0628\u062a\u0631\u0648\u0644 \u0628\u0627\u0639\u062a\u0628\u0627\u0631 \u0622\u0646 \u0627\u0644\u062c\u0628\u0627\u064a\u0629 \u0627\u0644\u0628\u062a\u0631\u0648\u0644\u064a\u0629 \u0647\u064a \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0628\u0646\u0633\u0628\u0629 \u0643\u0628\u064a\u0631\u0629 \u0641\u064a \u062a\u0645\u0648\u064a\u0644 \u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u0629 \u0648 \u0628\u0627\u0644\u062a\u0627\u0644\u064a \u0641\u0627\u0646 \u0643\u0644 \u0627\u0646\u062e\u0641\u0627\u0636 \u0641\u064a \u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0628\u062a\u0631\u0648\u0644 \u0633\u064a\u0624\u062f\u064a \u062d\u062a\u0645\u0627 \u0625\u0644\u0649 \u0627\u0644\u0646\u0642\u0635 \u0641\u064a \u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0645\u0645\u0627 \u064a\u062f\u0641\u0639 \u0625\u0644\u0649 \u0627\u0644\u0628\u062d\u062b \u0639\u0646 \u062a\u0645\u0648\u064a\u0644 \u0622\u062e\u0631 \u0645\u062d\u0644\u064a \u0648 \u0647\u064a \u0627\u0644\u062c\u0628\u0627\u064a\u0629 \u0627\u0644\u0639\u0627\u062f\u064a\u0629 \u0641\u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0642\u062f\u064a\u0645 \u0644\u0645 \u064a\u0633\u062a\u0637\u064a\u0639 \u0627\u0644\u0642\u064a\u0627\u0645 \u0628\u0647\u0630\u0647 \u0627\u0644\u0645\u0647\u0645\u0629 \u0648 \u0628\u0627\u0644\u062a\u0627\u0644\u064a \u0627\u0644\u0628\u062d\u062b \u0639\u0644\u0649 \u0646\u0638\u0627\u0645 \u062c\u062f\u064a\u062f \u060c \u0641\u0641\u064a \u0633\u0646\u0629 1977 \u0643\u0627\u0646\u062a \u0627\u0644\u062c\u0628\u0627\u064a\u0629 \u0627\u0644\u0628\u062a\u0631\u0648\u0644\u064a\u0629 \u062a\u0645\u062b\u0644 57.60 % \u0645\u0646 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0648 \u0641\u064a 1981 \u0628\u0644\u063a\u062a 66.40% . \u0648 \u0628\u0639\u062f \u0627\u0646\u0647\u064a\u0627\u0631 \u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0628\u062a\u0631\u0648\u0644 \u0633\u0646\u0629 1986 \u0628\u0644\u063a\u062a \u0627\u0644\u0646\u0633\u0628\u0629 28.65 % \u0648 \u0641\u064a \u0633\u0646\u0629 1987 \u0648\u0635\u0644\u062a \u0625\u0644\u0649 26.02 % \u0645\u0646 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0645\u0645\u0627 \u0627\u062b\u0631 \u0633\u0644\u0628\u0627 \u0639\u0644\u0649 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0641\u064a \u0627\u0644\u062c\u0632\u0627\u0626\u0631 .<\/span><\/p>\n

1) \u062f. \u0643\u0645\u0627\u0644 \u0631\u0632 \u064a\u0642 \u201c:\u062a\u0642\u064a\u064a\u0645 \u0625\u0635\u0644\u0627\u062d \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u201d\u060c \u0645\u062f\u0627\u062e\u0644\u0627\u062a \u0627\u0644\u0645\u0644\u062a\u0642\u0649 \u0627\u0644\u0648\u0637\u0646\u064a \u062d\u0648\u0644 \u0627\u0644\u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0627\u0644\u062c\u0632\u0627\u0626\u0631\u064a\u0629 \u0641\u064a<\/span><\/p>\n

\u0627\u0644\u0623\u0644\u0641\u064a\u0629 \u0627\u0644\u062b\u0627\u0644\u062b\u0629\u060c pfisca3000\u060c \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0628\u0644\u064a\u062f\u0629 \u060c 2003\u060c \u0635 163.<\/span><\/p>\n

\u00d7 \u0645\u0634\u0643\u0644\u0629 \u0627\u0644\u0636\u063a\u0637 \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u0627\u0644\u0645\u0631\u062a\u0641\u0639 : \u0646\u0638\u0631\u0627 \u0644\u0643\u062b\u0631\u0629 \u0648 \u062a\u0639\u062f\u062f \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u062f\u0641\u0639 \u0628\u0627\u0644\u0645\u0643\u0644\u0641 \u0627\u062a\u0628\u0627\u0639 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u062c\u062f \u0645\u0639\u0642\u062f\u0629 \u0644\u0644\u0642\u064a\u0627\u0645 \u0628\u062a\u0635\u0631\u064a\u062d\u0627\u062a\u0647 \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629 \u0644\u0643\u0644 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648 \u0623\u064a\u0636\u0627 \u0627\u0631\u062a\u0641\u0627\u0639 \u0645\u0639\u062f\u0644\u0627\u062a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0645\u0645\u0627 \u064a\u0634\u0643\u0644 \u0636\u063a\u0637 \u062c\u0628\u0627\u0626\u064a \u0639\u0644\u0649 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0648 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0628\u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0629 \u0645\u0639 \u0627\u0644\u062f\u0648\u0644 \u0627\u0644\u0623\u062e\u0631\u0649 \u062e\u0627\u0635\u0629 \u0641\u064a \u0638\u0644 \u0648\u0636\u0639\u064a\u0629 \u062c\u062f\u064a\u062f\u0629 \u0644\u0644\u062a\u0646\u0627\u0641\u0633\u064a\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0628\u064a\u0646 \u0627\u0644\u062f\u0648\u0644 \u0644\u062c\u0630\u0628 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a<\/span>
\n\u00d7 \u0627\u0644\u063a\u0634 \u0648 \u0627\u0644\u062a\u0647\u0631\u0628 \u0627\u0644\u062c\u0628\u0627\u0626\u064a: \u0647\u0630\u0647 \u0645\u0646 \u0623\u0647\u0645 \u0633\u0645\u0627\u062a \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0642\u062f\u064a\u0645 \u0628\u0627\u0639\u062a\u0628\u0627\u0631 \u0627\u0646\u0647 \u064a\u0634\u0643\u0644 \u0636\u063a\u0637\u0627 \u0639\u0644\u0649 \u0627\u0644\u0645\u0643\u0644\u0641 \u0645\u0645\u0627 \u064a\u062f\u0641\u0639\u0647 \u0625\u0644\u0649 \u0627\u0644\u0628\u062d\u062b \u0639\u0646 \u0627\u0644\u062a\u0647\u0631\u0628 \u0623\u0648 \u0627\u0644\u063a\u0634 \u0645\u0646 \u0627\u062c\u0644 \u0627\u0644\u062a\u0642\u0644\u064a\u0644 \u0627\u0648 \u0639\u062f\u0645 \u062f\u0641\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0648\u0627\u062c\u0628\u0629 \u0627\u0644\u062f\u0641\u0639.<\/span>
\n\u00d7 \u0643\u062b\u0631\u0629 \u0627\u0644\u0625\u0639\u0641\u0627\u0621\u0627\u062a \u0648 \u0639\u062f\u0645 \u0627\u062a\u0633\u0627\u0639 \u0648\u0639\u0627\u0621 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0648 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0631\u0623\u0633\u0645\u0627\u0644: \u062a\u0634\u0643\u0644 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0646\u0633\u0628\u0629 \u0643\u0628\u064a\u0631\u0629 \u0645\u0646 \u0627\u0644\u062c\u0628\u0627\u064a\u0629 \u0627\u0644\u0639\u0627\u062f\u064a\u0629 \u0628\u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0629 \u0645\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u060c \u0648 \u0627\u0644\u062c\u062f\u0648\u0644 \u0627\u0644\u062a\u0627\u0644\u064a \u064a\u0628\u064a\u0646 \u0644\u0646\u0627 \u062d\u062c\u0645 \u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 .<\/span>
\n\u00d7 \u0633\u0648\u0621 \u062a\u0627\u0637\u064a\u0631 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0648\u0645\u0631\u0643\u0632\u064a\u0629 \u0627\u0644\u062a\u0633<\/span>
\n\u0627\u0644\u0641\u0631\u0639 \u0627\u0644\u062b\u0627\u0646\u064a : \u062f\u0648\u0627\u0641\u0639 \u0627\u0644\u0625\u0635\u0644\u0627\u062d<\/span><\/p>\n

\u0645\u0646 \u0627\u062c\u0644 \u0625\u064a\u062c\u0627\u062f \u0646\u0638\u0627\u0645 \u062c\u0628\u0627\u0626\u064a \u0645\u0631\u0646 \u0648\u0641\u0639\u0627\u0644 \u064a\u062a\u0645\u0627\u0634\u0649 \u0645\u0639 \u0627\u0644\u0645\u0633\u062a\u062c\u062f\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u060c \u0648 \u064a\u062a\u0641\u0627\u062f\u0649 \u0646\u0642\u0627\u0626\u0635 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0642\u062f\u064a\u0645 \u060c \u0643\u0627\u0646\u062a \u062f\u0648\u0627\u0641\u0639 \u0627\u0644\u0625\u0635\u0644\u0627\u062d \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u062a\u062d\u0642\u064a\u0642 \u0645\u0627 \u064a\u0644\u064a :<\/span><\/p>\n

\u0625\u0639\u0627\u062f\u0629 \u0647\u064a\u0643\u0644\u0629 \u0648 \u062a\u0646\u0638\u064a\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 : \u064a\u0647\u062f\u0641 \u0647\u0630\u0627 \u0627\u0644\u0625\u062c\u0631\u0627\u0621 \u0625\u0644\u0649 \u0625\u0639\u0637\u0627\u0621 \u0627\u0643\u062b\u0631 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0648 \u0641\u0639\u0627\u0644\u064a\u0629 \u0644\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u060c \u0641\u0627\u0644\u0645\u0631\u0633\u0648\u0645 90-120 \u0627\u0644\u0645\u0624\u0631\u062e \u0641\u064a 27\/06\/1990 \u0648 \u0627\u0644\u0645\u0631\u0633\u0648\u0645 91-06 \u0627\u0644\u0645\u0624\u0631\u062e \u0641\u064a 23\/02\/1991 \u0648 \u0625\u0635\u0644\u0627\u062d\u0627\u062a 2002\/2003 \u0641\u064a\u0645\u0627 \u064a\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u0647\u064a\u0643\u0644 \u0627\u0644\u0625\u062f\u0627\u0631\u064a \u0644\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0648 \u062a\u0647\u062f\u0641 \u0625\u0644\u0649 :<\/span>
\n\u0648\u062d\u062f\u0629 \u0627\u0644\u062a\u0648\u062c\u064a\u0647 \u0648 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u060c \u0633\u0648\u0627\u0621 \u0627\u0644\u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0645\u0631\u0643\u0632\u064a \u0627\u0648 \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0645\u0635\u0627\u0644\u062d \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629 \u0644\u0627\u062f\u0627\u0631\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 .<\/span>
\n\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u062a\u0633\u064a\u064a\u0631 \u0633\u0648\u0627\u0621 \u062a\u0639\u0644\u0642 \u0627\u0644\u0623\u0645\u0631 \u0628\u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0628\u0634\u0631\u064a\u0629 \u0623\u0648 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648 \u0627\u0644\u0645\u0627\u062f\u064a\u0629 .<\/span>
\n\u0625\u062f\u062e\u0627\u0644 \u0627\u0644\u0625\u0639\u0644\u0627\u0645 \u0627\u0644\u0622\u0644\u064a \u0641\u064a \u0643\u0644 \u0627\u0644\u0645\u0635\u0627\u0644\u062d \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629.<\/span>
\n\u0625\u0631\u0633\u0627\u0621 \u0646\u0638\u0627\u0645 \u062c\u0628\u0627\u0626\u064a \u0648 \u0645\u0633\u062a\u0642\u0631 \u0641\u064a \u062a\u0634\u0631\u064a\u0639\u0627\u062a\u0647 : \u0627\u0644\u0625\u0635\u0644\u0627\u062d \u064a\u0647\u062f\u0641 \u0625\u0644\u0649 \u0646\u0632\u0639 \u0627\u0644\u062a\u0639\u0642\u064a\u062f \u0648 \u0627\u0644\u063a\u0645\u0648\u0636 \u0641\u064a \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u0646 \u0645\u0645\u0627 \u064a\u062c\u0639\u0644\u0647 \u0646\u0638\u0627\u0645 \u0639\u0635\u0631\u064a \u0642\u0627\u062f\u0631 \u0639\u0644\u0649 \u0644\u0639\u0628 \u0627\u0644\u0623\u062f\u0648\u0627\u0631 \u0627\u0644\u0623\u0648\u0644\u0649 \u0627\u0644\u0645\u0646\u0648\u0637\u0629 \u0628\u0647.<\/span>
\n\u0645\u0631\u0648\u0646\u0629 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u0648 \u0639\u062f\u0627\u0644\u0629 \u062a\u0634\u0631\u064a\u0639\u0627\u062a\u0647: \u0644\u0627\u0646 \u0623\u0633\u0627\u0633 \u0643\u0644 \u0625\u0635\u0644\u0627\u062d \u0647\u0648 \u0645\u062d\u0627\u0648\u0644\u0629 \u0627\u0644\u0648\u0635\u0648\u0644 \u0625\u0644\u0649 \u0639\u0644\u0627\u0642\u0629 \u0648\u0627\u0636\u062d\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644\u0647\u0627 \u0625\u062d\u062f\u0627\u062b \u062a\u062c\u0627\u0631\u064a \u0628\u064a\u0646 \u0627\u0644\u0638\u0631\u0648\u0641 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648 \u0637\u0628\u064a\u0639\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062c\u062f\u064a\u062f\u0629 .<\/span>
\nv \u0643\u0645\u0627 \u064a\u0645\u0643\u0646 \u0623\u0646 \u0646\u0648\u062c\u0632 \u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0625\u0635\u0644\u0627\u062d \u0641\u064a\u0645\u0627 \u064a\u0644\u064a:<\/span>
\n1\u2013 \u0623\u0647\u062f\u0627\u0641 \u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 : \u062a\u062a\u0645\u062b\u0644 \u0641\u064a \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0639\u062f\u0627\u0644\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0628\u064a\u0646 \u0627\u0644\u0645\u0643\u0644\u0641\u064a\u0646 \u0645\u0646 \u062e\u0644\u0627\u0644 :<\/span><\/p>\n

\u0627\u0644\u062a\u0645\u064a\u064a\u0632 \u0628\u064a\u0646 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0637\u0628\u064a\u0639\u064a\u0648\u0646 \u0648 \u0627\u0644\u0645\u0639\u0646\u0648\u064a\u0648\u0646 \u0648 \u0625\u062e\u0636\u0627\u0639 \u0643\u0644 \u0637\u0631\u0641 \u0644\u0645\u0639\u0627\u0645\u0644\u0629 \u062e\u0627\u0635\u0629<\/span>
\n\u0627\u0644\u062a\u0648\u0633\u064a\u0639 \u0641\u064a \u0627\u0633\u062a\u0639\u0645\u0627\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062a\u0635\u0627\u0639\u062f\u064a\u0629 \u0639\u0644\u0649 \u062d\u0633\u0627\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0646\u0633\u0628\u064a\u0629<\/span>
\n\u062a\u0648\u0633\u064a\u0639 \u0646\u0637\u0627\u0642 \u062a\u0637\u0628\u064a\u0642 \u0645\u062e\u062a\u0644\u0641 \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0627\u0642\u062a\u0637\u0627\u0639\u0627\u062a \u0645\u0639 \u0645\u0631\u0627\u0639\u0627\u0629 \u0627\u0644\u0645\u0642\u062f\u0631\u0629 \u0627\u0644\u062a\u0643\u0644\u064a\u0641\u064a\u0629 \u0644\u0644\u0645\u0643\u0644\u0641 \u0648 \u0627\u0644\u062a\u0642\u0644\u064a\u0644 \u0645\u0646 \u0627\u0644\u0625\u0639\u0641\u0627\u0621\u0627\u062a.<\/span>
\n2- \u0623\u0647\u062f\u0627\u0641 \u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 : \u0648 \u062a\u062a\u0645\u062b\u0644 \u0641\u064a \u0639\u062f\u0645 \u0639\u0631\u0642\u0644\u0629 \u0648\u0633\u0627\u0626\u0644 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0648 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a\u060c \u062a\u0648\u0641\u064a\u0631 \u062d\u0648\u0627\u0641\u0632 \u0644\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u062e\u0627\u0635 \u0648 \u062e\u0644\u0642 \u0627\u0644\u0645\u0646\u0627\u0641\u0633\u0629.<\/span><\/p>\n

3- \u0623\u0647\u062f\u0627\u0641 \u0645\u0627\u0644\u064a\u0629 :\u062a\u062a\u0645\u062b\u0644 \u0641\u064a :<\/span><\/p>\n

\u0632\u064a\u0627\u062f\u0629 \u0646\u0633\u0628\u0629 \u0627\u0644\u062c\u0628\u0627\u064a\u0629 \u0627\u0644\u0639\u0627\u062f\u064a\u0629 \u0641\u064a \u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u060c \u0648 \u0628\u0627\u0644\u062a\u0627\u0644\u064a \u0627\u0644\u0633\u0639\u064a \u0625\u0644\u0649 \u0625\u062d\u0644\u0627\u0644 \u0627\u0644\u062c\u0628\u0627\u064a\u0629 \u0627\u0644\u0639\u0627\u062f\u064a\u0629 \u0645\u062d\u0644 \u0627\u0644\u062c\u0628\u0627\u064a\u0629 \u0627\u0644\u0628\u062a\u0631\u0648\u0644\u064a\u0629.<\/span>
\n\u062c\u0639\u0644 \u0627\u0644\u062c\u0628\u0627\u064a\u0629 \u0627\u0644\u0639\u0627\u062f\u064a\u0629 \u062a\u063a\u0637\u064a \u0646\u0641\u0642\u0627\u062a \u0627\u0644\u062a\u0633\u064a\u064a\u0631 \u0644\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0627\u0645<\/span>
\n\u0627\u0644\u0645\u0637\u0644\u0628 \u0627\u0644\u062b\u0627\u0646\u064a: \u062c\u0628\u0627\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u0629 fiscalit\u00e9 d \u2018 \u00e9tat<\/span>
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\u0641\u064a \u0627\u0644\u062c\u0632\u0627\u0626\u0631 \u064a\u0643\u0631\u0633 \u0627\u0644\u062a\u0634\u0631\u064a\u0639 \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u0627\u0644\u062a\u0635\u0646\u064a\u0641 \u0627\u0644\u062a\u0642\u0644\u064a\u062f\u064a \u0628\u064a\u0646 \u062e\u0645\u0633\u0629 \u0623\u0646\u0648\u0627\u0639 \u0645\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u062a\u0646\u0638\u0645\u0647\u0627 \u062e\u0645\u0633\u0629 \u0642\u0648\u0627\u0646\u064a\u0646 \u0645\u062e\u062a\u0644\u0641\u0629 \u0648\u0647\u064a :<\/span><\/p>\n

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\n\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0637\u0627\u0628\u0639<\/span>
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\u0627\u0644\u0641\u0631\u0639 \u0627\u0644\u0623\u0648\u0644 : \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0627\u0644\u0645\u062f\u0627\u062e\u064a\u0644<\/span><\/p>\n

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\u0623 \u2013 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a IRG :<\/span><\/p>\n

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\u00d7 \u0645\u062c\u0627\u0644 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0636\u0631\u064a\u0628\u0629: \u064a\u062e\u0636\u0639 \u0644\u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062a\u064a \u0627\u0644\u062c\u0632\u0627\u0626\u0631 \u0645\u0648\u0637\u0646\u0627 \u062c\u0628\u0627\u0626\u064a\u0627 \u0644\u0647\u0645 DOMICILE FISCAL \u0643\u0644 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0637\u0628\u064a\u0639\u064a\u0648\u0646 \u0648 \u0623\u0639\u0636\u0627\u0621 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0648 \u0627\u0644\u0634\u0631\u0643\u0627\u0621 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062f\u0646\u064a\u0629 \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0623\u0648 \u0623\u0639\u0636\u0627\u0621 \u0641\u064a \u0634\u0631\u0643\u0627\u062a \u0645\u062f\u0646\u064a\u0629 \u062e\u0627\u0636\u0639\u0629 \u0644\u0646\u0641\u0633 \u0646\u0638\u0627\u0645 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0636\u0627\u0645\u0646.<\/span>
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\n\u0641\u0648\u0627\u0626\u0636 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0646\u0627\u062a\u062c\u0629 \u0639\u0646\u062f \u0627\u0644\u062a\u0646\u0627\u0632\u0644 \u0639\u0646 \u0639\u0642\u0627\u0631\u0627\u062a \u0645\u0628\u0646\u064a\u0629 \u0623\u0648 \u063a\u064a\u0631 \u0645\u0628\u0646\u064a\u0629<\/span>
\n\u0627\u0644\u0623\u062c\u0648\u0631 \u0648 \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0648 \u0627\u0644\u0645\u0639\u0627\u0634\u0627\u062a \u0648 \u0627\u0644\u0631\u064a\u0648\u0639 \u0627\u0644\u0639\u0645\u0631\u064a\u0629<\/span>
\n\u0643\u0645\u0627 \u0623\u0646 \u0647\u0646\u0627\u0643 \u0623\u0646\u0638\u0645\u0629 \u0627\u0633\u062a\u062b\u0646\u0627\u0626\u064a\u0629 \u062a\u062e\u0636\u0639 \u0644\u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0643\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0645\u0627\u0631\u0633 \u0646\u0634\u0627\u0637\u0647\u0627 \u0641\u064a \u0627\u0644\u062c\u0632\u0627\u0626\u0631 \u0641\u064a \u0625\u0637\u0627\u0631 \u0635\u0641\u0642\u0629 MARCHE \u060c \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0645\u0648\u0632\u0639\u0629 \u0639\u0644\u0649 \u0623\u0634\u062e\u0627\u0635 \u064a\u0642\u0648\u0645\u0648\u0646 \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0646\u0634\u0627\u0637\u0647\u0645 \u0627\u0644\u0623\u0633\u0627\u0633\u064a \u0628\u0646\u0634\u0627\u0637 \u062a\u0639\u0644\u064a\u0645\u064a \u0623\u0648 \u0628\u062d\u062b \u0623\u0648 \u062d\u0631\u0627\u0633\u0629 \u0623\u0648 \u0627\u0644\u0639\u0645\u0644 \u0643\u0645\u0639\u064a\u0646 \u0648 \u0647\u0630\u0627 \u0628\u0635\u0641\u0629 \u0645\u0624\u0642\u062a\u0629 \u060c \u0646\u0648\u0627\u062a\u062c \u0627\u0644\u0635\u0646\u062f\u0648\u0642 \u0648 \u0627\u0644\u0645\u062f\u062e\u0631\u0627\u062a \u0648 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0627\u062a OPCVM \u060c \u0645\u062f\u0627 \u062e\u064a\u0644 \u0627\u0644\u062d\u0642\u0648\u0642 \u0648 \u0627\u0644\u0648\u062f\u0627\u0626\u0639 \u0648 \u0627\u0644\u0636\u0645\u0627\u0646\u0627\u062a \u060c \u0645\u062f\u0627 \u062e\u064a\u0644 \u0627\u0644\u0623\u0633\u0647\u0645 \u0648 \u0627\u0644\u062d\u0635\u0635 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0648 \u0627\u0644\u0645\u062f\u0627\u062e\u064a\u0644 \u0627\u0644\u0645\u0634\u0627\u0628\u0647\u0629.<\/span><\/p>\n

\u00d7 \u0623\u0633\u0627\u0633 \u0627\u0644\u0636\u0631\u064a\u0628\u0629: \u064a\u062a\u0634\u0643\u0644 \u0623\u0633\u0627\u0633\u0627 \u0645\u0646 \u0627\u0644\u0645\u062c\u0645\u0648\u0639 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0644\u0644\u0645\u062f\u0627\u062e\u064a\u0644 \u0627\u0644\u0635\u0627\u0641\u064a\u0629 \u0644\u0645\u062e\u062a\u0644\u0641 \u062a\u0644\u0643 \u0627\u0644\u0645\u062f\u0627\u062e\u064a\u0644 \u0648 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0633\u0627\u0628\u0642\u0629 \u0627\u0644\u0630\u0643\u0631 \u0645\u0627 \u0639\u062f\u0627 \u062a\u0644\u0643 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0641\u0648\u0627\u0626\u0636 \u0627\u0644\u0642\u064a\u0645\u0629 \u0639\u0646\u062f \u0627\u0644\u062a\u0646\u0627\u0632\u0644 \u0639\u0646 \u0639\u0642\u0627\u0631\u0627\u062a \u0645\u0628\u0646\u064a\u0629 \u0627\u0648 \u063a\u064a\u0631 \u0645\u0628\u0646\u064a\u0629 \u0647\u0630\u0627 \u0627\u0644\u0645\u062c\u0645\u0648\u0639 \u064a\u062d\u0633\u0645 \u0645\u0646\u0647 \u0627\u0644\u0623\u0639\u0628\u0627\u0621 \u0648 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062a\u064a \u064a\u0645\u0643\u0646 \u0627\u0633\u062a\u0631\u062c\u0627\u0639\u0647\u0627 \u0645\u062b\u0644 \u062e\u0633\u0627\u0626\u0631 \u0627\u0644\u062e\u0645\u0633 \u0633\u0646\u0648\u0627\u062a \u0627\u0644\u0645\u0627\u0636\u064a\u0629 \u0648 \u0645\u0633\u0627\u0647\u0645\u0627\u062a \u0627\u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a \u0648 \u0627\u0644\u062a\u0627\u0645\u064a\u0646 \u0636\u062f \u0627\u0644\u0634\u064a\u062e\u0648\u062e\u0629 \u0648 \u0627\u0644\u0645\u0646\u062d \u0627\u0644\u063a\u0630\u0627\u0626\u064a\u0629 \u0648 \u0641\u0648\u0627\u0626\u062f \u0627\u0644\u0642\u0631\u0648\u0636 \u0648\u0627\u0644\u062f\u064a\u0648\u0646 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u063a\u0631\u0636 \u0645\u0647\u0646\u064a \u0623\u0648 \u0634\u0631\u0627\u0621 \u0645\u0633\u0643\u0646 \u0627\u0648 \u0628\u0646\u0627\u0626\u0647.<\/span>
\n\u00d7 \u0645\u0639\u062f\u0644\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u0629: \u0627\u0644\u062d\u062f\u062b \u0627\u0644\u0645\u0646\u0634\u0623 \u0644\u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0647\u0648 \u0627\u0644\u0641\u0648\u062a\u0631\u0629 \u060c \u062a\u062d\u0633\u0628 \u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u062d\u0633\u0628 \u0627\u0644\u062c\u062f\u0648\u0644 \u0627\u0644\u062a\u0635\u0627\u0639\u062f\u064a \u0627\u0644\u062a\u0627\u0644\u064a \u0648 \u062a\u0631\u0633\u0644 \u0625\u0644\u0649 \u0627\u0644\u0645\u0642\u0631 \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u0627\u0644\u0630\u064a \u062a\u0639\u0648\u062f\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0627\u062a\u0635\u0627\u0644 \u0628\u0647 .<\/span>
\n\u0645\u0644\u0627\u062d\u0638\u0629 : \u064a\u0633\u062a\u0641\u064a\u062f \u0627\u0644\u0632\u0648\u062c\u0627\u0646 \u0627\u0644\u0644\u0630\u0627\u0646 \u064a\u062e\u062a\u0627\u0631\u0627\u0646 \u0646\u0638\u0627\u0645 \u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0634\u062a\u0631\u0643 \u0645\u0646 \u062a\u062e\u0641\u064a\u0636 \u0628\u0646\u0633\u0628\u0629 10 % \u064a\u0637\u0628\u0642 \u0639\u0644\u0649 \u062f\u062e\u0644\u0647\u0645\u0627 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629. \u0648 \u064a\u0639\u0641\u0649 \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 : \u2013 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0630\u064a\u0646 \u0644\u0627 \u064a\u062a\u062c\u0627\u0648\u0632 \u062f\u062e\u0644\u0647\u0645 \u0627\u0644\u0635\u0627\u0641\u064a \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0633\u0646\u0648\u064a 60000 \u062f\u062c.<\/span><\/p>\n

\u2013 \u0627\u0644\u0633\u0641\u0631\u0627\u0621 \u0648\u0627\u0644\u0623\u0639\u0648\u0627\u0646 \u0627\u0644\u062f\u0628\u0644\u0648\u0645\u0627\u0633\u064a\u0648\u0646 \u0648 \u0627\u0644\u0642\u0646\u0627\u0635\u0644 \u0648 \u0627\u0644\u0623\u0639\u0648\u0627\u0646 \u0627\u0644\u0642\u0646\u0635\u0644\u064a\u0648\u0646 \u0645\u0646 \u062c\u0646\u0633\u064a\u0629 \u0623\u062c\u0646\u0628\u064a\u0629 \u060c \u0639\u0646\u062f\u0645\u0627 \u062a\u0645\u0646\u062d \u0627\u0644\u0628\u0644\u062f\u0627\u0646 \u0627\u0644\u062a\u064a \u064a\u0645\u062b\u0644\u0648\u0646\u0647\u0627 \u0645\u0632\u0627\u064a\u0627 \u0645\u0645\u0627\u062b\u0644\u0629 \u0644\u0644\u0623\u0639\u0648\u0627\u0646 \u0627\u0644\u062f\u0628\u0644\u0648\u0645\u0627\u0633\u064a\u0648\u0646 \u0648 \u0627\u0644\u0642\u0646\u0635\u0644\u064a\u0648\u0646 \u0627\u0644\u062c\u0632\u0627\u0626\u0631\u064a\u0648\u0646.<\/span><\/p>\n

\u0628 \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><\/p>\n

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

\u0645\u062c\u0627\u0644\u0627\u062a \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 : \u064a\u062e\u0636\u0639 \u0644\u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0643\u0644 \u0645\u0646 :(1)<\/span><\/p>\n

\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0623\u0645\u0648\u0627\u0644 ) \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0623\u0633\u0647\u0645 \u060c \u0634\u0631\u0643\u0627\u062a \u0630\u0627\u062a \u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0645\u062d\u062f\u0648\u062f\u0629 ( \u060c \u0648 \u0643\u0630\u0627 \u0634\u0631\u0643\u0627\u062a \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u062a\u064a \u0627\u062e\u062a\u0627\u0631\u062a \u0637\u0648\u0639\u0627 \u0627\u0644\u062e\u0636\u0648\u0639 \u0644\u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u060c \u0648 \u0627\u0644\u0647\u064a\u0626\u0627\u062a \u0648 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0630\u0627\u062a \u0627\u0644\u0637\u0627\u0628\u0639 \u0627\u0644\u0635\u0646\u0627\u0639\u064a \u0648 \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0648 \u0627\u062a\u062d\u0627\u062f\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0639\u0627\u0648\u0646\u064a\u0629 \u0648 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u0634\u062e\u0635 \u0627\u0644\u0648\u062d\u064a\u062f \u0630\u0627\u062a \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0645\u062d\u062f\u0648\u062f\u0629 \u060c \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062f\u0646\u064a\u0629 \u063a\u064a\u0631 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u062a\u062d\u062a \u0634\u0643\u0644 \u0634\u0631\u0643\u0627\u062a \u0628\u0627\u0644\u0623\u0633\u0647\u0645 \u0648 \u0627\u0644\u062a\u064a \u0627\u062e\u062a\u0627\u0631\u062a \u0627\u0644\u062e\u0636\u0648\u0639 \u0625\u0644\u0649 IBS \u0648 \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u062d\u0627\u0644\u0629 \u064a\u062c\u0628 \u0625\u0631\u0641\u0627\u0642 \u0637\u0644\u0628 \u0627\u0644\u0627\u062e\u062a\u064a\u0627\u0631 \u0628\u0627\u0644\u062a\u0635\u0631\u064a\u062d \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647 \u0641\u064a \u0627\u0644\u0645\u0627\u062f\u0629 151 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u060c \u0648\u064a\u0639\u062a\u0628\u0631 \u0627\u0644\u0627\u062e\u062a\u064a\u0627\u0631 \u0644\u0627 \u0631\u062c\u0639\u0629 \u0641\u064a\u0647 \u0637\u0648\u0644 \u0645\u062f\u0629 \u062d\u064a\u0627\u0629 \u0627\u0644\u0645\u0634\u0631\u0648\u0639\u060c \u0648 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0646\u062c\u0632\u0629 \u0644\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0648 \u0627\u0644\u0645\u0646\u062a\u0648\u062c\u0627\u062a \u0627\u0644\u0645\u0630\u0643\u0648\u0631\u0629 \u0641\u064a \u0627\u0644\u0645\u0627\u062f\u0629 42 \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.<\/span><\/p>\n

\u00d7 \u0623\u0633\u0627\u0633 \u0627\u0644\u0636\u0631\u064a\u0628\u0629: \u064a\u062a\u0634\u0643\u0644 \u0623\u0633\u0627\u0633 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0634\u0631\u0643\u0627\u062a \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 \u062a\u062d\u0642\u0642\u0647\u0627 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 ) \u0645\u0628\u064a\u0639\u0627\u062a \u0623\u0648 \u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0633\u062a\u062b\u0646\u0627\u0626\u064a\u0629 ( \u0645\u0646\u0642\u0648\u0635\u0627 \u0645\u0646\u0647\u0627 \u0627\u0644\u0623\u0639\u0628\u0627\u0621 \u0627\u0644\u062a\u064a \u062a\u062a\u062d\u0645\u0644\u0647\u0627 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0641\u064a \u0625\u0637\u0627\u0631 \u0645\u0645\u0627\u0631\u0633\u0629 \u0646\u0634\u0627\u0637\u0647\u0627 \u0645\u0646 \u0623\u0639\u0628\u0627\u0621 \u0645\u0627\u0644\u064a\u0629 \u0648 \u0645\u0624\u0648\u0646\u0627\u062a \u0648 \u0627\u0647\u062a\u0644\u0627\u0643\u0627\u062a \u0648 \u0636\u0631\u0627\u0626\u0628 \u0648 \u0631\u0633\u0648\u0645 \u0645\u0647\u0646\u064a\u0629 \u2026 \u0627\u0644\u062e<\/span>
\n\u0647\u0630\u0627 \u0627\u0644\u0641\u0631\u0642 \u064a\u0639\u0628\u0631 \u0639\u0646 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0635\u0627\u0641\u064a \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 .<\/span><\/p>\n

\u00d7 \u0645\u0639\u062f\u0644\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 : \u0627\u0644\u0645\u0639\u062f\u0644 \u0627\u0644\u0639\u0627\u0645 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0647\u0648 30% \u060c \u0644\u0643\u0646\u0647 \u064a\u062e\u0641\u0636 \u0625\u0644\u0649 15 % \u0644\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062a\u064a \u064a\u0639\u0627\u062f \u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0647\u0627.<\/span>
\n1) \u0627\u0644\u0645\u0627\u062f\u0629 11 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0633\u0646\u0629 1996 \u0627\u0644\u0645\u0639\u062f\u0644\u0629 \u0648 \u0627\u0644\u0645\u062a\u0645\u0645\u0629 \u0644\u0644\u0645\u0627\u062f\u0629 136 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629.<\/span><\/p>\n

\u0627\u0644\u062a\u064a \u064a\u0639\u0627\u062f \u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0647\u0627 .<\/span><\/p>\n

\u0627\u0644\u0625\u0639\u0641\u0627\u0621\u0627\u062a: \u064a\u0639\u0641\u0649 \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0643\u0644 \u0645\u0646 :<\/span>
\n\u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0629 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0634\u0628\u0627\u0628 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631 \u0627\u0644\u0645\u0633\u062a\u0641\u064a\u062f \u0645\u0646 \u0625\u0639\u0627\u0646\u0629 \u0627\u0644\u0635\u0646\u062f\u0648\u0642 \u0627\u0644\u0648\u0637\u0646\u064a \u0644\u062f\u0639\u0645 \u062a\u0634\u063a\u064a\u0644 \u0627\u0644\u0634\u0628\u0627\u0628 \u062a\u0633\u062a\u0641\u064a\u062f \u0645\u0646 \u0625\u0639\u0641\u0627\u0621 \u0643\u0644\u064a \u0645\u0646 IBS \u0644\u0645\u062f\u0629 \u062b\u0644\u0627\u062b \u0633\u0646\u0648\u0627\u062a \u060c \u0627\u0639\u062a\u0628\u0627\u0631\u0627 \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u0627\u0646\u0637\u0644\u0627\u0642 \u0627\u0644\u0627\u0633\u062a\u063a\u0644\u0627\u0644 .<\/span>
\n\u0627\u0644\u062a\u0639\u0627\u0648\u0646\u064a\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643\u064a\u0629 \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0644\u0644\u0647\u064a\u0626\u0627\u062a \u0648 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629.<\/span>
\n\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0623\u0633\u0647\u0645 \u0627\u0644\u062a\u064a \u062a\u0642\u0628\u0636\u0647\u0627 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0645\u0646 \u0645\u0633\u0627\u0647\u0645\u0627\u062a\u0647\u0627 \u0641\u064a \u0631\u0623\u0633\u0645\u0627\u0644 \u0634\u0631\u0643\u0627\u062a \u0623\u062e\u0631\u0649 \u062a\u0646\u062a\u0645\u064a \u0644\u0646\u0641\u0633 \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0629 .<\/span>
\n\u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u062a\u0623\u062a\u064a\u0629 \u0645\u0646 \u0623\u0646\u0634\u0637\u0629 \u0625\u0646\u062c\u0627\u0632 \u0627\u0644\u0633\u0643\u0646\u0627\u062a \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0648 \u0627\u0644\u062a\u0631\u0642\u0648\u064a\u0629 \u0648 \u0627\u0644\u0631\u064a\u0641\u064a\u0629 \u0636\u0645\u0646 \u0627\u0644\u0634\u0631\u0648\u0637 \u0627\u0644\u0645\u062d\u062f\u062f\u0629 \u0641\u064a \u062f\u0641\u062a\u0631 \u0627\u0644\u0634\u0631\u0648\u0637 \u0648 \u0627\u0644\u0623\u0639\u0628\u0627\u0621 .<\/span>
\n\u062d\u0648\u0627 \u0635\u0644 \u0648 \u0641\u0648\u0627\u0626\u0636 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0646\u0627\u062a\u062c\u0629 \u0639\u0646 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u0646\u0627\u0632\u0644 \u0639\u0646 \u0627\u0644\u0633\u0646\u062f\u0627\u062a \u0648 \u0627\u0644\u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u0645\u0645\u0627\u062b\u0644\u0629 \u0644\u0647\u0627 \u0627\u0644\u0645\u0633\u0639\u0631\u0629 \u0641\u064a \u0627\u0644\u0628\u0648\u0631\u0635\u0629 \u0623\u0648 \u0627\u0644\u062a\u064a \u062a\u0645 \u062a\u062f\u0627\u0648\u0644\u0647\u0627 \u0641\u064a \u0633\u0648\u0642 \u0627\u0644\u0645\u0646\u0638\u0645\u0629 \u060c \u0644\u0627\u062c\u0644 \u0623\u062f\u0646\u0649 \u0645\u062f\u062a\u0647 05 \u0633\u0646\u0648\u0627\u062a \u0627\u0628\u062a\u062f\u0627\u0621 \u0645\u0646 01\/01\/2003.<\/span>
\n\u062d\u0648\u0627 \u0635\u0644 \u0648 \u0641\u0648\u0627\u0626\u0636 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0646\u0627\u062a\u062c\u0629 \u0639\u0646 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u0646\u0627\u0632\u0644 \u0639\u0646 \u0627\u0644\u0623\u0633\u0647\u0645 \u0648 \u0627\u0644\u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u0645\u0627\u062b\u0644\u0629 \u0644\u0647\u0627 \u0627\u0644\u0645\u0633\u0639\u0631\u0629 \u0641\u064a \u0627\u0644\u0628\u0648\u0631\u0635\u0629 \u0648 \u0643\u0630\u0644\u0643 \u0648\u0627\u0635\u0644 \u0627\u0644\u0623\u0633\u0647\u0645 \u0623\u0648 \u062d\u0635\u0635 \u0647\u064a\u0626\u0627\u062a \u0627\u0644\u062a\u0648\u0638\u064a\u0641 \u0627\u0644\u062c\u0645\u0627\u0639\u064a \u0644\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0645\u0646\u0642\u0648\u0644\u0629 \u060c \u0644\u0645\u062f\u0629 05 \u0633\u0646\u0648\u0627\u062a \u0627\u0628\u062a\u062f\u0627\u0621 \u0645\u0646 01\/01\/2003. ( 1 )<\/span>
\n\u00d7 \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0645\u0643\u0644\u0641\u064a\u0646 \u0628\u0627\u0644\u0636\u0631\u064a\u0628\u0629 :<\/span>
\n\u064a\u062a\u0639\u064a\u0646 \u0639\u0644\u0649 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0645\u0639\u0646\u0648\u064a\u064a\u0646 \u0627\u0644\u0645\u0634\u0627\u0631 \u0625\u0644\u064a\u0647\u0645 \u0633\u0627\u0628\u0642\u0627 \u0623\u0646 \u064a\u0635\u0631\u062d\u0648\u0627 \u0642\u0628\u0644 01\/04 \u0645\u0646 \u0643\u0644 \u0633\u0646\u0629 \u0644\u062f\u0649 \u0645\u0641\u062a\u0634 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0628\u0627\u0634\u0631 \u0627\u0644\u0645\u0648\u062c\u0648\u062f \u0628\u0645\u0642\u0631 \u0627\u0644\u0634\u0631\u0643\u0629 \u0623\u0648 \u0627\u0644\u0625\u0642\u0627\u0645\u0629 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0644\u0647\u0627 \u0639\u0646 \u0645\u0628\u0644\u063a \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062e\u0627\u0635 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0627\u0628\u0642\u0629 \u0648 \u064a\u0631\u0641\u0642 \u0630\u0644\u0643 \u0628\u0631\u0642\u0645 \u0627\u0644\u0623\u0639\u0645\u0627\u0644\u060c \u0631\u0642\u0645 \u0627\u0644\u0633\u062c\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u060c \u0644\u0642\u0628 \u0648 \u0639\u0646\u0648\u0627\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0645\u0643\u0644\u0641\u064a\u0646 \u0628\u0645\u0633\u0643 \u0645\u062d\u0627\u0633\u0628\u062a\u0647\u0645 \u060c \u0646\u0633\u062e\u0629 \u0639\u0646 \u062c\u062f\u0648\u0644 \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u060c \u0643\u0634\u0641 \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0639\u0627\u0645\u0629 \u062d\u0633\u0628 \u0637\u0628\u064a\u0639\u062a\u0647\u0627 \u060c \u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0623\u0631\u0635\u062f\u0629 \u060c \u0648 \u0639\u0646\u062f \u0627\u0644\u0627\u0642\u062a\u0636\u0627\u0621 \u0627\u0644\u062a\u0632\u0627\u0645\u0627 \u0628\u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0644\u0641\u0648\u0627\u0626\u0636 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647\u0627 \u0641\u064a \u0627\u0644\u0645\u0627\u062f\u0629 173-2 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 .<\/span><\/p>\n

\u0627\u0644\u0641\u0631\u0639 \u0627\u0644\u062b\u0627\u0646\u064a : \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0627\u0644\u0625\u0646\u0641\u0627\u0642<\/span><\/p>\n

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

\u0623 \u2013 \u0627\u0644\u0631\u0633\u0645 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 TVA :<\/span><\/p>\n

\u0647\u064a \u0636\u0631\u064a\u0628\u0629 \u062d\u062f\u064a\u062b\u0629 \u0627\u0644\u0646\u0634\u0623\u0629 \u0641\u064a \u0627\u0644\u062c\u0632\u0627\u0626\u0631 \u0648\u0641\u0642 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0644\u064a\u0629 \u0644\u0633\u0646\u0629 1991 \u0641\u064a \u0627\u0644\u0645\u0627\u062f\u0629 65 \u060c \u062a\u0639\u0648\u064a\u0636\u0627 \u0644 TUGP \u0648 TUGPS \u0648 \u0647\u064a \u0636\u0631\u064a\u0628\u0629 \u062a\u0641\u0631\u0636 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0648 \u0644\u064a\u0633 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0643\u0644\u064a\u0629 \u0644\u0644\u0633\u0644\u0639\u0629 \u0627\u0648 \u0627\u0644\u062e\u062f\u0645\u0629 \u0628\u0644 \u0639\u0644\u0649 \u0627\u0644\u0625\u0636\u0627\u0641\u0627\u062a \u0627\u0644\u0645\u062a\u062a\u0627\u0644\u064a\u0629 \u0641\u064a \u0642\u064a\u0645\u062a\u0647\u0627 \u060c \u0645\u0646 \u0627\u062c\u0644 \u062a\u062d\u0642\u064a\u0642 \u0647\u062f\u0641\u064a\u0646 \u0627\u062b\u0646\u064a\u0646 \u0627\u0644\u062d\u064a\u0627\u062f \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u062a\u062c\u0627\u0647 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a ( \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u062e\u0627\u0636\u0639\u064a\u0646 ) \u0648 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0644\u0627\u0646 \u062f\u0627\u0641\u0639\u0647\u0627 \u064a\u0646\u0642\u0644\u0647\u0627 \u0644\u062a\u0638\u0647\u0631 \u062c\u0644\u064a\u0627 \u0641\u064a \u0623\u0633\u0639\u0627\u0631\u0647.<\/span><\/p>\n

\u00d7 \u0645\u062c\u0627\u0644 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0636\u0631\u064a\u0628\u0629:<\/span>
\n\u064a\u062e\u0636\u0639 \u0644\u0644\u0631\u0633\u0645 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0643\u0644 \u0645\u0646 \u0627\u0644\u0645\u0646\u062a\u062c\u0648\u0646 \u060c \u062a\u062c\u0627\u0631 \u0627\u0644\u062c\u0645\u0644\u0629 \u060c \u0627\u0644\u0645\u0633\u062a\u0648\u0631\u062f\u0648\u0646 \u060c \u0648 \u064a\u062e\u0636\u0639 \u0644 TVA \u0628\u0635\u0641\u0629 \u0625\u0644\u0632\u0627\u0645\u064a\u0629 :<\/span><\/p>\n

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

\u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u0648\u062c\u0647\u0629 \u0644\u0644\u062a\u0635\u062f\u064a\u0631<\/span>
\n\u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u062d\u0642\u0642\u0629 \u0644\u0641\u0627\u0626\u062f\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0628\u062a\u0631\u0648\u0644\u064a\u0629 \u0627\u0648 \u0627\u0644\u062e\u0627\u0636\u0639\u064a\u0646 \u0644\u0647\u0630\u0627 \u0627\u0644\u0631\u0633\u0645 \u0627\u0648 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u0641\u064a\u062f\u0629 \u0645\u0646 \u0646\u0638\u0627\u0645 \u0627\u0644\u0634\u0631\u0627\u0621 \u0628\u0627\u0644\u0625\u0639\u0641\u0627\u0621 ( achats en franchise ).<\/span>
\n\u0623\u0645\u0627 \u0627\u0644\u0625\u0639\u0641\u0627\u0621\u0627\u062a \u0641\u0644\u0627 \u062a\u062e\u0635 \u062d\u0627\u0644\u064a\u0627 \u0633\u0648\u0649 \u0628\u0639\u0636 \u0627\u0644\u0642\u0637\u0627\u0639\u0627\u062a \u0643\u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0628\u062a\u0631\u0648\u0644\u064a\u0629 \u0648 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u062f\u0641\u0627\u0639 \u0648 \u0628\u0639\u0636 \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u062e\u0635\u0648\u0635\u064a\u0629 ( \u0627\u0644\u0623\u062f\u0648\u064a\u0629 \u060c \u0627\u0644\u062d\u0644\u064a\u0628 \u060c \u0627\u0644\u0633\u0645\u064a\u062f \u060c \u0623\u0639\u0645\u0627\u0644 \u0645\u0639\u0637\u0648\u0628\u064a \u062d\u0631\u0628 \u0627\u0644\u062a\u062d\u0631\u064a\u0631\u2026)(1).<\/span><\/p>\n

\u00d7 \u0623\u0633\u0627\u0633 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 :<\/span>
\n\u0648\u0639\u0627\u0621 \u0627\u0644\u0631\u0633\u0645 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u064a\u062a\u0634\u0643\u0644 \u0645\u0646 \u0631\u0642\u0645 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u062a\u0643\u0648\u0646 \u0645\u0646 \u0633\u0639\u0631 \u0627\u0644\u0633\u0644\u0639 \u0648 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0648 \u0627\u0644\u0623\u0634\u063a\u0627\u0644 \u0645\u0636\u0627\u0641\u0627 \u0625\u0644\u064a\u0647\u0627 \u0643\u0644 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0648 \u0627\u0644\u062d\u0642\u0648\u0642 \u0648 \u0627\u0644\u0631\u0633\u0648\u0645 \u0645\u0627 \u0639\u062f\u0627 \u0627\u0644\u0633\u0645 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 .<\/span><\/p>\n

\u00d7 \u062f\u0641\u0639 \u0627\u0644\u0631\u0633\u0645 : (2)<\/span>
\n\u064a\u062a\u062d\u0645\u0644 \u0627\u0644\u0631\u0633\u0645 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643 \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0648 \u0647\u0646\u0627 \u0646\u0643\u0648\u0646 \u0623\u0645\u0627\u0645 \u0634\u062e\u0635\u064a\u0646 : \u201c\u0634\u062e\u0635 \u062d\u0642\u064a\u0642\u064a \u0647\u0648 \u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643 \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0627\u0644\u0630\u064a \u064a\u062a\u062d\u0645\u0644 TVA \u0641\u064a \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0645\u0637\u0627\u0641 \u060c \u0648\u0634\u062e\u0635 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0643\u0644\u0641 \u0645\u0646 \u0637\u0631\u0641 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0628\u062a\u062c\u0645\u064a\u0639 \u0648 \u062f\u0641\u0639 TVA \u0634\u0647\u0631\u064a\u0627 \u201c.<\/span><\/p>\n

\u0645\u0628\u062f\u0626\u064a\u0627 \u064a\u062a\u0645 \u062f\u0641\u0639 \u0647\u0630\u0627 \u0627\u0644\u0631\u0633\u0645 \u0643\u0644 \u0634\u0647\u0631 \u060c \u0644\u0643\u0646 \u0628\u0639\u0636 \u0627\u0644\u0645\u0643\u0644\u0641\u064a\u0646 \u064a\u0645\u0643\u0646\u0647\u0645 \u062f\u0641\u0639\u0647\u0627 \u0627\u0633\u062a\u062b\u0646\u0627\u0621 \u0643\u0644 \u062b\u0644\u0627\u062b\u0629 \u0627\u0634\u0647\u0631 \u0641\u064a \u0634\u0643\u0644 \u0623\u0642\u0633\u0627\u0637 \u0628\u0639\u062f \u0625\u062c\u0631\u0627\u0621 \u0627\u0644\u0645\u0642\u0627\u0635\u0629 \u0628\u064a\u0646 TVA \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0627\u0621 \u0648 TVA \u0639\u0644\u0649 \u0627\u0644\u0628\u064a\u0639 ( TVA \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629 \u0623\u062b\u0646\u0627\u0621 \u0627\u0644\u0634\u0631\u0627\u0621 \u0627\u0643\u0628\u0631 \u0645\u0646 TVA \u0627\u0644\u0645\u062d\u0635\u0644\u0629 \u0623\u062b\u0646\u0627\u0621 \u0627\u0644\u0628\u064a\u0639 \u0641\u0627\u0644\u0641\u0631\u0642 \u064a\u0639\u062a\u0628\u0631 \u0643\u062a\u0633\u0628\u064a\u0642 \u0639\u0644\u0649 TVA \u0644\u0627\u062f\u0627\u0631\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628).<\/span>
\n\u0647\u0646\u0627\u0643 \u0645\u0628\u062f\u0627 \u062e\u0627\u0635 \u0628 TVA \u0648 \u0647\u0648\u201d \u0627\u0644\u062d\u0633\u0645\u201d \u060c \u0641\u0627\u0644\u0631\u0633\u0645 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0627\u0644\u0645\u0630\u0643\u0648\u0631 \u0641\u064a \u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0648 \u0627\u0644\u0645\u062b\u0642\u0644 \u0644\u0644\u0639\u0646\u0627\u0635\u0631 \u0627\u0644\u0645\u0643\u0648\u0646\u0629 \u0644\u0633\u0639\u0631 \u0639\u0645\u0644\u064a\u0629 \u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629(TVA \u0639\u0644\u0649 \u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a) \u0642\u0627\u0628\u0644\u0627 \u0644\u0644\u062d\u0633\u0645 \u0645\u0646 \u0627\u0644\u0631\u0633\u0645 \u0627\u0644\u0648\u0627\u062c\u0628 \u062a\u0637\u0628\u064a\u0642\u0647 \u0639\u0644\u0649 \u0647\u0630\u0647 \u0627\u0644\u0639\u0645\u0644\u064a\u0629 (TVA \u0639\u0644\u0649 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a ) \u060c\u0648\u064a\u062a\u0645 \u0627\u0644\u062d\u0633\u0645 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u062a\u0635\u0631\u064a\u062d \u0627\u0644\u0630\u064a<\/span><\/p>\n

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

\u0645\u0628\u062f\u0627 \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u0633\u0645\u062d\u062a \u0644\u0646\u0627 \u0628\u062d\u0633\u0645 TVA \u0623\u0646 \u062a\u0624\u062f\u0649 \u0641\u064a \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0645\u0637\u0627\u0641 \u0625\u0644\u0649 \u0639\u0645\u0644\u064a\u0629 \u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0631\u0633\u0645 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0648\u0627\u0644\u0627 \u0633\u064a\u062a\u0645 \u0625\u0639\u0627\u062f\u0629 \u0627\u0633\u062a\u0631\u062c\u0627\u0639 \u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u062e\u0635\u0648\u0635\u0629 \u0641\u064a \u062d\u0627\u0644\u0629 \u0627\u062e\u062a\u0641\u0627\u0621 \u0627\u0644\u0633\u0644\u0639 \u0643\u0627\u0644\u062d\u0631\u0642 \u0627\u0644\u0633\u0631\u0642\u0629 \u0627\u0648 \u0625\u0630 \u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u063a\u064a\u0631 \u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u0639\u0644\u0627.<\/span><\/p>\n

\u0645\u0628\u062f\u0627 \u062d\u0633\u0627\u0628 TVA \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u0642\u0627\u0639\u062f\u0629 \u062e\u0627\u0631\u062c \u0627\u0644\u0631\u0633\u0648\u0645 hors taxe) ) \u060c \u0648\u0637\u0631\u064a\u0642\u0629 \u062d\u0633\u0627\u0628 TVA \u0643\u0627\u0644\u062a\u0627\u0644\u064a :<\/span><\/p>\n

\u0631\u0642\u0645 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0628\u062c\u0645\u064a\u0639 \u0627\u0644\u0631\u0633\u0648\u0645 \u0631\u0642\u0645 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u062e\u0627\u0631\u062c \u0627\u0644\u0631\u0633\u0645 =<\/span><\/p>\n

\u062d\u064a\u062b : \u0645\u0639\u0627\u0645\u0644 \u0627\u0644\u062a\u062d\u0648\u064a\u0644 = 1.17 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a TVA = 17 % \u0645\u0639\u0627\u0645\u0644 \u0627\u0644\u062a\u062d\u0648\u064a\u0644 = 1.07 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a TVA =07 %<\/span><\/p>\n

\u0627\u0644\u0631\u0633\u0645 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 = \u0631\u0642\u0645 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u062e\u0627\u0631\u062c \u0627\u0644\u0631\u0633\u0645 \u00d7 \u0645\u0639\u062f\u0644<\/span><\/p>\n

\u2013 \u0627\u0644\u0634\u0631\u0627\u0621 \u0628\u0627\u0644\u0625\u0639\u0641\u0627\u0621 ( \u062e\u0627\u0631\u062c \u0627\u0644\u0631\u0633\u0645 ) : \u0625\u0646 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0634\u0631\u0627\u0621 \u0628\u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0643\u0645\u0627 \u064a\u062f\u0644 \u0639\u0644\u064a\u0647\u0627 \u0627\u0633\u0645\u0647\u0627 \u062a\u0639\u0646\u0649 \u062a\u062d\u0648\u064a\u0644 \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0628\u062f\u0648\u0646 \u062f\u0641\u0639 \u0627\u0644\u0631\u0633\u0645 ( \u0633\u0648\u0627\u0621 \u0627 \u0627\u0644\u0634\u0631\u0627\u0621 \u0627\u0648 \u0627\u0644\u0628\u064a\u0639 ) \u060c \u0648\u0641\u0649 \u0647\u0630\u0627 \u0627\u0644\u0645\u062c\u0627\u0644 \u062a\u0642\u0631\u0631 \u0627\u0644\u062a\u0631\u062e\u064a\u0635 \u0644\u0644\u0634\u0631\u0627\u0621 \u0628\u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u0645\u062d\u062f\u062f\u0629 \u0628\u0645\u0648\u062c\u0628 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648 \u0627\u0644\u0645\u062d\u062a\u0648\u064a\u0629 \u0623\u0633\u0627\u0633\u0627 \u0639\u0644\u0649 \u0627\u0644\u0633\u0644\u0639 \u0648 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0646\u062c\u0632\u0629 \u0645\u0646 \u0637\u0631\u0641 \u0645\u0645\u0648\u0644\u064a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0628\u062a\u0631\u0648\u0644\u064a\u0629 . \u0627\u0644\u062a\u0639\u0627\u0645\u0644\u0627\u062a \u0645\u0639 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u062f\u0641\u0627\u0639\u060c \u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0623\u0648 \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0627\u0644\u0645\u0633\u062a\u0648\u0631\u062f\u0629 \u0627\u0644\u0645\u062e\u0635\u0635\u0629 \u0644\u0644\u062a\u0635\u062f\u064a\u0631 \u0627\u0648 \u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u062a\u0635\u062f\u064a\u0631 \u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0645\u0646 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u0623\u0648\u0644\u064a\u0629 \u0627\u0644\u0645\u062e\u0635\u0635\u0629 \u0644\u0635\u0646\u0639 \u0627\u0644\u0645\u0646\u062a\u0648\u062c\u0627\u062a \u0627\u0644\u0645\u0639\u0641\u0627\u0629 \u0635\u0631\u0627\u062d\u0629 \u0645\u0646 \u0627\u0644\u0631\u0633\u0645 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u060c \u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0645\u0648\u0627\u062f \u0627\u0644\u062a\u062c\u0647\u064a\u0632 \u0628\u0627\u0633\u062a\u062b\u0646\u0627\u0621 \u0627\u0644\u0633\u064a\u0627\u0631\u0627\u062a \u0627\u0644\u0633\u064a\u0627\u062d\u064a\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u0629 \u0641\u064a \u062a\u062d\u0642\u064a\u0642 \u0639\u0645\u0644\u064a\u0627\u062a \u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0631\u0633\u0645 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0648 \u0627\u0644\u0646\u0634\u0627\u0637\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0646\u062c\u0632\u0647\u0627 \u0645\u0633\u062a\u062b\u0645\u0631\u0648\u0646 \u0634\u0628\u0627\u0628 \u064a\u0633\u062a\u0641\u064a\u062f\u0648\u0646 \u0645\u0646 \u0625\u0639\u0627\u0646\u0629 \u0627\u0644\u0635\u0646\u062f\u0648\u0642 \u0627\u0644\u0648\u0637\u0646\u064a \u0644\u062f\u0639\u0645 \u062a\u0634\u063a\u064a\u0644 \u0627\u0644\u0634\u0628\u0627\u0628 ( ansej ( . \u0648 \u064a\u062a\u0645 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0631\u062e\u0635\u0629 \u0627\u0644\u0634\u0631\u0627\u0621 \u0627\u0648 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062f \u0628\u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0628\u0639\u062f \u0642\u0631\u0627\u0631 \u064a\u062a\u062e\u0630\u0647 \u0627\u0644\u0645\u062f\u064a\u0631 \u0627\u0644\u062c\u0647\u0648\u064a \u0627\u0644\u0645\u062e\u062a\u0635 \u0625\u0642\u0644\u064a\u0645\u064a\u0627 (1 ).<\/span><\/p>\n

\u201d \u0643\u0645\u0627 \u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u0641\u064a\u062f\u064a\u0646 \u0645\u0646 \u0627\u0644\u0634\u0631\u0627\u0621 \u0628\u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0645\u0646 \u0627\u0644\u0631\u0633\u0645 \u0623\u0646 \u064a\u0648\u062f\u0639\u0648\u0627 \u0642\u0628\u0644 15\/01 \u0645\u0646 \u0643\u0644 \u0633\u0646\u0629 \u0643\u0634\u0641\u0627 \u0645\u0641\u0635\u0644\u0627 \u064a\u0628\u064a\u0646 \u0646\u0648\u0639 \u0648 \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u062d\u0632\u0648\u0646\u0627\u062a \u0645\u0646 \u0627\u0644\u0645\u0646\u062a\u0648\u062c\u0627\u062a \u0627\u0648 \u0627\u0644\u0623\u0634\u064a\u0627\u0621 \u0648 \u0627\u0644\u0633\u0644\u0639 \u0627\u0644\u062a\u064a \u0627\u0634\u062a\u0631\u0648\u0647\u0627 \u0628\u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u201c(2 ).<\/span><\/p>\n

\u0648\u0639\u0644\u0649 \u0647\u0630\u0627 \u0627\u0644\u0623\u0633\u0627\u0633 \u0641\u0627\u0646 \u0627\u0644\u0647\u062f\u0641 \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0648\u0633\u064a\u0644\u0629 \u0647\u0648 \u062f\u0641\u0639 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0646\u062d\u0648 \u0642\u0637\u0627\u0639 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u060c \u0648 \u0630\u0644\u0643<\/span><\/p>\n

\u0628\u0625\u0639\u0641\u0627\u0621 \u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0627\u0644\u062f\u0627\u062e\u0644\u0629 \u0641\u064a \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0645\u0646 \u0627\u0644\u0631\u0633\u0645.<\/span><\/p>\n

\u00d7 \u0645\u0639\u062f\u0644\u0627\u062a \u0627\u0644\u0631\u0633\u0645 :<\/span>
\n\u064a\u062d\u0633\u0628 \u0627\u0644\u0631\u0633\u0645 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0628\u0645\u0639\u062f\u0644\u0627\u062a \u0645\u062e\u062a\u0644\u0641\u0629 :<\/span><\/p>\n

\u0627\u0644\u0645\u0639\u062f\u0644 \u0627\u0644\u0645\u062e\u0641\u0636 07 % : \u064a\u0637\u0628\u0642 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u063a\u0630\u0627\u0626\u064a\u0629 \u0627\u0644\u0636\u0631\u0648\u0631\u064a\u0629 \u0648 \u0630\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u0639\u0645\u0627\u0644 \u0627\u0644\u0648\u0627\u0633\u0639 \u0648 \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0627\u0644\u0641\u0644\u0627\u062d\u064a\u0629 \u060c \u0645\u0646\u062a\u062c\u0627\u062a \u0627\u0644\u062d\u0631\u0641 \u0627\u0644\u062a\u0642\u0644\u064a\u062f\u064a\u0629 \u060c \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0627\u0644\u062a\u0639\u062f\u064a\u0646\u064a\u0629 \u060c \u0627\u0644\u0633\u0644\u0639 \u0627\u0644\u062a\u062c\u0647\u064a\u0632\u064a\u0629 \u060c \u0645\u0648\u0627\u062f \u0627\u0644\u0628\u0646\u0627\u0621 \u060c \u0627\u0644\u0633\u0644\u0639 \u0648 \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u0639\u0645\u0627\u0644 \u0627\u0644\u062c\u0627\u0631\u064a \u0648 \u0643\u0630\u0644\u0643 \u0627\u0644\u062e\u062f\u0645\u0627\u062a .<\/span>
\n\u0627\u0644\u0645\u0639\u062f\u0644 \u0627\u0644\u0639\u0627\u062f\u064a 17 % : \u064a\u0637\u0628\u0642 \u0639\u0644\u0649 \u0628\u0627\u0642\u064a \u0627\u0644\u0633\u0644\u0639 \u0648 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0645\u0627 \u0639\u062f\u0627 \u062a\u0644\u0643 \u0627\u0644\u062a\u064a \u0623\u0639\u0641\u064a\u062a \u0628\u0634\u0643\u0644 \u0639\u0644\u0646\u064a .<\/span>
\n\u00d7 \u0627\u0644\u062d\u062f\u062b \u0627\u0644\u0645\u0646\u0634\u0623 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 : LE FAIT GENERATEUR<\/span>
\n\u064a\u062e\u062a\u0644\u0641 \u0627\u0644\u062d\u062f\u062b \u0627\u0644\u0645\u0646\u0634\u0623 \u0644 TVA \u0645\u0646 \u0646\u0634\u0627\u0637 \u0644\u0623\u062e\u0631 :<\/span><\/p>\n

\u2013 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0648\u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u062a\u0633\u0644\u064a\u0645 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0627\u0648 \u0627\u0644\u0645\u0627\u062f\u064a \u0644\u0644\u0628\u0636\u0627\u0639\u0629 ( \u0627\u0644\u0641\u0648\u062a\u0631\u0629 ).<\/span><\/p>\n

\u2013 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0642\u0628\u0636 \u062c\u0632\u0626\u064a \u0627\u0648 \u0643\u0644\u064a \u0644\u0644\u062b\u0645\u0646 .<\/span><\/p>\n

\u2013 \u0627\u0644\u0648\u0627\u0631\u062f\u0627\u062a \u0625\u062f\u062e\u0627\u0644 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0644\u062f\u0649 \u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u062c\u0645\u0627\u0631\u0643(\u0627\u0644\u0641\u0648\u062a\u0631\u0629 )<\/span><\/p>\n

\u2013 \u0627\u0644\u0635\u0627\u062f\u0631\u0627\u062a \u062a\u0642\u062f\u064a\u0645\u0647\u0627 \u0644\u0644\u062c\u0645\u0627\u0631\u0643 ( \u0627\u0644\u0641\u0648\u062a\u0631\u0629 ).<\/span><\/p>\n

\u2013 \u0627\u0644\u0623\u0634\u063a\u0627\u0644 \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629 \u0642\u0628\u0636 \u0643\u0644\u064a \u0627\u0648 \u062c\u0632\u0626\u064a \u0644\u0644\u062b\u0645\u0646 \u0627\u0648 \u0627\u0644\u062a\u0633\u0644\u064a\u0645 \u062d\u0633\u0628 \u0627\u0644\u062d\u0627\u0644\u0629 .<\/span><\/p>\n

\u0628 \u2013 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 :<\/span><\/p>\n

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

1 \u2013 \u0631\u0633\u0645 \u0627\u0644\u0645\u0631\u0648\u0631 : \u062d\u0633\u0628 \u0627\u0644\u0645\u0627\u062f\u0629 56 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0633\u0646\u0629 1997 \u0627\u0644\u0645\u0639\u062f\u0644\u0629 \u0644\u0644\u0645\u0627\u062f\u0629 02 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u201c\u062a\u062e\u0636\u0639 \u0627\u0644\u0643\u062d\u0648\u0644 \u0648 \u0627\u0644\u062e\u0645\u0648\u0631 \u0648 \u0627\u0644\u0645\u0634\u0631\u0648\u0628\u0627\u062a \u0627\u0644\u0623\u062e\u0631\u0649 \u0627\u0644\u0645\u0634\u0627\u0628\u0647\u0629 \u0644\u0647\u0627 \u0644\u0631\u0633\u0645 \u0627\u0644\u0645\u0631\u0648\u0631 \u201d<\/span>
\n2 \u2013 \u0631\u0633\u0645 \u0627\u0644\u0636\u0645\u0627\u0646 \u0648 \u0627\u0644\u062a\u0639\u064a\u064a\u0631 : \u062a\u062e\u0636\u0639 \u0645\u0635\u0648\u063a\u0627\u062a \u0627\u0644\u0630\u0647\u0628 \u0648 \u0627\u0644\u0641\u0636\u0629 \u0648 \u0627\u0644\u0628\u0644\u0627\u062a\u064a\u0646 \u0644\u0631\u0633\u0645 \u0636\u0645\u0627\u0646 ( droit de garantie) \u0643\u0636\u0631\u064a\u0628\u0629 \u062b\u0627\u0628\u062a\u0629 \u062a\u062d\u0633\u0628 \u0639\u0644\u0649 \u0627\u0644\u0643\u0645\u064a\u0627\u062a \u0627\u0644\u0645\u0639\u0631\u0648\u0636\u0629 \u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0636\u0645\u0627\u0646 ( \u0623\u062b\u0646\u0627\u0621 \u0627\u0644\u0628\u064a\u0639 ) \u0643\u0645\u0627 \u064a\u0644\u064a :<\/span><\/p>\n

v \u0631\u0633\u0645 \u0627\u0644\u0636\u0645\u0627\u0646 : \u0645\u0635\u0648\u063a\u0627\u062a \u0627\u0644\u0630\u0647\u0628 16000\u062f\u062c\/\u0647\u0643\u062a\u0648\u063a\u0631\u0627\u0645<\/span>
\n\u0645\u0635\u0648\u063a\u0627\u062a \u0645\u0646 \u0627\u0644\u0628\u0644\u0627\u062a\u064a\u0646 40000\u062f\u062c\/\u0647\u0643\u062a\u0648\u063a\u0631\u0627\u0645<\/span><\/p>\n

\u0645\u0635\u0648\u063a\u0627\u062a \u0645\u0646 \u0627\u0644\u0641\u0636\u0629 500\u062f\u062c\/\u0647\u0643\u062a\u0648\u063a\u0631\u0627\u0645<\/span><\/p>\n

v \u0631\u0633\u0645 \u0627\u0644\u062a\u0639\u0628\u064a\u0631 : \u0627\u0644\u0628\u0644\u0627\u062a\u064a\u0646 12\u062f\u062c\/\u062f\u064a\u0643\u0627 \u063a\u0631\u0627\u0645<\/span>
\n\u0627\u0644\u0630\u0647\u0628 06 \u062f\u062c\/ \u062f\u064a\u0643\u0627 \u063a\u0631\u0627\u0645<\/span><\/p>\n

\u0627\u0644\u0641\u0636\u0629 04\u062f\u062c \/ \u0647\u0643\u062a\u0648\u063a\u0631\u0627\u0645<\/span><\/p>\n

3 \u2013 \u0627\u0644\u0631\u0633\u0645 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0639\u0644\u0649 \u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643 (TIC) : \u062d\u0633\u0628 \u0627\u0644\u0645\u0627\u062f\u0629 52 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0633\u0646\u0629 1997 \u0627\u0644\u0645\u0639\u062f\u0644\u0629 \u0644\u0644\u0645\u0627\u062f\u0629 25 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0631\u0633\u0648\u0645 \u0639\u0644\u0649 \u0631\u0642\u0645 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u201d \u064a\u0624\u0633\u0633 \u0631\u0633\u0645 \u062f\u0627\u062e\u0644\u064a \u0639\u0644\u0649 \u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0627\u0644\u062c\u0639\u0629 \u0648 \u0627\u0644\u0633\u062c\u0627\u0626\u0631 \u0648 \u0627\u0644\u0643\u0628\u0631\u064a\u062a \u0627\u0644\u0643\u064a\u0645\u064a\u0627\u0626\u064a \u0648 \u0623\u0639\u0648\u0627\u062f \u0627\u0644\u062b\u0642\u0627\u0628 \u201d \u0648 \u062a\u062d\u0633\u0628 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u0643\u0645\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0648\u062c\u0647 \u0644\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643 ( \u0627\u0644\u0647\u0643\u062a\u0644\u062a\u0631 \u0627\u0648 \u0627\u0644\u0643\u064a\u0644\u0648 \u063a\u0631\u0627\u0645 \u0623\u0648 \u0639\u062f\u062f \u0627\u0644\u0639\u0644\u0628 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0627\u0639\u0648\u0627\u062f \u0627\u0644\u062b\u0642\u0627\u0628 ) \u0648 \u064a\u062f\u0645\u062c \u0647\u0630\u0627 \u0627\u0644\u0631\u0633\u0645 \u0636\u0645\u0646 \u0648\u0639\u0627\u0621 \u0627\u0644\u0631\u0633\u0645 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0648 \u0627\u0644\u062c\u062f\u0648\u0644 \u0627\u0644\u062a\u064a \u064a\u0628\u064a\u0646 \u0627\u0644\u0646\u0633\u0628 \u0627\u0644\u0645\u0637\u0628\u0642\u0629 : (2)<\/span>
\n4 \u2013 \u0627\u0644\u0631\u0633\u0645 \u0639\u0644\u0649 \u0627\u0644\u0645\u0646\u062a\u0648\u062c\u0627\u062a \u0627\u0644\u0628\u062a\u0631\u0648\u0644\u064a\u0629 (TPP) : \u062d\u0633\u0628 \u0627\u0644\u0645\u0627\u062f\u0629 53 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 1997 \u0627\u0644\u0645\u0639\u062f\u0644\u0629 \u0644\u0644\u0645\u0627\u062f\u0629 28 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0631\u0633\u0645 \u0639\u0644\u0649 \u0631\u0642\u0645 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u201d \u064a\u0624\u0633\u0633 \u0644\u0635\u0627\u0644\u062d \u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u0629 \u060c \u0631\u0633\u0645 \u0639\u0644\u0649 \u0627\u0644\u0645\u0646\u062a\u0648\u062c\u0627\u062a \u0627\u0644\u0628\u062a\u0631\u0648\u0644\u064a\u0629 \u201d \u064a\u062d\u0633\u0628 \u0639\u0644\u0649 \u0627\u0644\u0643\u0645\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0648\u062c\u0647 \u0644\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643 .<\/span>
\n\u062c \u2013 \u062d\u0642\u0648\u0642 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0648 \u0627\u0644\u0637\u0627\u0628\u0639 : \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0639\u0645\u0644\u064a\u0629 \u0625\u062f\u0627\u0631\u064a\u0629 \u0645\u0646 \u0635\u0644\u0627\u062d\u064a\u0627\u062a \u0627\u0644\u0645\u0648\u0638\u0641 \u0627\u0644\u0639\u0627\u0645 \u0641\u064a \u0647\u064a\u0626\u0629 \u0639\u0645\u0648\u0645\u064a\u0629 \u064a\u062d\u0641\u0638 \u0628\u0648\u0627\u0633\u0637\u062a\u0647 \u0627\u062b\u0631 \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0627\u0644\u062a\u064a \u064a\u0642\u0648\u0645 \u0628\u0647\u0627 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0633\u0648\u0627\u0621 \u0643\u0627\u0646\u0648\u0627 \u0637\u0628\u064a\u0639\u064a\u064a\u0646 \u0627\u0648 \u0645\u0639\u0646\u0648\u064a\u064a\u0646 \u0627\u0644\u062a\u064a \u062a\u0646\u062c\u0645 \u0639\u0646\u0647\u0627 \u062f\u0641\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0625\u0644\u064a \u0627\u0644\u0645\u0648\u0638\u0641 \u060c \u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u062a\u062f\u0639\u0649 \u062d\u0642 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u060c \u062a\u0641\u0631\u0636 \u0639\u0644\u0649 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u062a\u0639\u0627\u0645\u0644\u0627\u062a \u0633\u0648\u0627\u0621 \u062a\u062c\u0627\u0631\u064a\u0629 \u0623\u0648 \u063a\u064a\u0631 \u062a\u062c\u0627\u0631\u064a\u0629 \u062a\u0645\u062a \u0628\u0634\u0643\u0644 \u0627\u0639\u062a\u064a\u0627\u062f\u064a \u0627\u0648 \u0627\u0633\u062a\u062b\u0646\u0627\u0626\u064a \u0623\u0647\u0645\u0647\u0627 : (1)<\/span><\/p>\n

\u2013 \u0643\u0644 \u0627\u0644\u062a\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062d\u0645\u0644 \u0641\u064a \u0637\u064a\u0627\u062a\u0647\u0627 \u0646\u0642\u0644 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0628\u0645\u0642\u0627\u0628\u0644 \u0627\u0648 \u062f\u0648\u0646 \u0645\u0642\u0627\u0628\u0644 ( \u0627\u0644\u0647\u0628\u0629 )<\/span>
\n\u2013 \u062a\u0623\u0633\u064a\u0633 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0623\u0648 \u062a\u0639\u062f\u064a\u0644 \u0631\u0623\u0633\u0645\u0627\u0644\u0647\u0627 \u060c \u0643\u0630\u0644\u0643 \u062d\u0644 \u0627\u0648 \u062f\u0645\u062c \u0627\u0644\u0634\u0631\u0643\u0627\u062a.<\/span><\/p>\n

\u2013 \u0643\u0644 \u0645\u0627 \u064a\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u0627\u064a\u062c\u0627\u0632\u0627\u062a \u0648 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0623\u062e\u0631\u0649 \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629 \u0643\u0627\u0644\u0648\u0643\u0627\u0644\u0629 \u060c \u0627\u0644\u0648\u0635\u064a\u0629\u2026 \u0627\u0644\u062e<\/span><\/p>\n

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

\u0627\u0644\u0639\u0642\u0648\u062f \u0627\u0644\u0645\u062d\u0631\u0631\u0629 \u0645\u0646 \u0637\u0631\u0641 \u0627\u0644\u0623\u0645\u0646\u0627\u0621 \u0627\u0644\u0639\u0627\u0645\u0648\u0646 \u0644\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0648 \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a\u060c \u0627\u0644\u0639\u0642\u0648\u062f \u0627\u0644\u0645\u062d\u0631\u0631\u0629 \u0645\u0646 \u0637\u0631\u0641 \u0627\u0644\u0645\u062d\u0636\u0631 \u0627\u0644\u0642\u0636\u0627\u0626\u064a \u0644\u062a\u0628\u0644\u064a\u063a \u0623\u062d\u0643\u0627\u0645.<\/span><\/p>\n

\u0622\u062c\u0627\u0644 \u0627\u0644\u062a\u0633\u062c\u064a\u0644: \u0648\u0647\u0646\u0627 \u0646\u0645\u064a\u0632 \u0628\u064a\u0646 \u0627\u0644\u0639\u0642\u0648\u062f \u0627\u0649 \u062a\u0633\u062c\u0644 \u0627\u062e\u062a\u064a\u0627\u0631\u064a\u0627 )\u0627\u0644\u0622\u062c\u0627\u0644 \u0627\u0644\u0645\u0641\u062a\u0648\u062d\u0629 ( \u0648 \u0627\u0644\u0639\u0642\u0648\u062f \u0623\u064a \u062a\u0633\u062c\u0644 \u0625\u062c\u0628\u0627\u0631\u064a\u0627 \u0648 \u0628\u0627\u0644\u062a\u0627\u0644\u064a \u0623\u064a \u062a\u0623\u062e\u0631 \u064a\u062a\u0631\u062a\u0628 \u0639\u0646\u0647 \u062f\u0641\u0639 \u0627\u0644\u063a\u0631\u0627\u0645\u0627\u062a \u0643\u0645\u0627 \u064a\u0644\u064a:<\/span>
\n-\u0627\u0644\u0639\u0642\u0648\u062f \u0627\u0644\u062a\u064a \u062a\u062d\u0645\u0644 \u0641\u064a \u0637\u064a\u0627\u062a\u0647\u0627 \u0646\u0642\u0644 \u0627\u0644\u0645\u0644\u0643\u064a\u0629: \u0623\u062c\u0644 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0634\u0647\u0631\u064a\u0646 \u062a\u062d\u0631\u064a\u0631 \u0627\u0644\u0639\u0642\u062f.<\/span><\/p>\n

-\u0627\u0644\u0639\u0642\u0648\u062f \u0627\u0644\u062a\u064a \u062a\u062d\u0645\u0644 \u0646\u0642\u0644 \u0627\u0644\u0645\u0644\u0643\u064a\u0629: \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0634\u0647\u0631 \u0627\u0644\u0645\u0648\u0627\u0644\u0649 \u0644\u0634\u0647\u0631 \u0627\u0644\u062a\u062d\u0631\u064a\u0631.<\/span><\/p>\n

-\u0627\u0644\u062a\u0635\u0631\u064a\u062d \u0628\u0627\u0644\u0634\u0631\u0643\u0627\u062a ) \u0627\u0644\u0625\u0631\u062b ( : \u0633\u0646\u0629 \u0628\u0639\u062f \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0648\u0641\u0627\u0629.<\/span><\/p>\n

\u0627\u0644\u0646\u0633\u0628:<\/span><\/p>\n

1-\u0631\u0633\u0645 \u0646\u0633\u0628\u064a: \u062a\u062e\u0636\u0639 \u0644\u0647 \u0643\u0644 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062d\u0645\u0644 \u0641\u064a \u0637\u064a\u0627\u062a\u0647\u0627 \u0646\u0642\u0644 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0628\u0645\u0642\u0627\u0628\u0644 \u0643\u0627\u0644\u0628\u064a\u0639 \u0648 \u0627\u0644\u062a\u0646\u0627\u0632\u0644\u0627\u062a \u0648 \u0627\u0644\u0625\u064a\u062c\u0627\u0631 ) 5 % (\u0627\u0648 \u0628\u062f\u0648\u0646 \u0645\u0642\u0627\u0628\u0644 \u0643\u0627\u0644\u0647\u0628\u0629 ) 3% (\u060c \u0627\u0644\u0642\u0633\u0645\u0629 )2% (\u060c \u0639\u0642\u0648\u062f \u0627\u0644\u0634\u0631\u0643\u0629 )\u0645\u0646 0.5 % \u0625\u0644\u0649 2.5% ( .<\/span><\/p>\n

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

\u0627\u0644\u0622\u062b\u0627\u0631 \u0627\u0644\u0645\u062a\u0631\u062a\u0628\u0629 \u0639\u0646 \u0627\u0644\u062a\u0633\u062c\u064a\u0644:<\/span>
\n\u2013 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0644\u064a\u0633 \u0634\u0631\u0637 \u0644\u0635\u062d\u0629 \u0627\u0644\u0639\u0642\u0648\u062f \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0639\u0642\u0627\u0631\u0627\u062a \u0648\u0627\u0646\u0645\u0627 \u0647\u0648 \u0627\u0644\u062a\u0632\u0627\u0645 \u0645\u0627\u0644\u064a \u0636\u0631\u064a\u0628\u064a \u0648 \u0644\u064a\u0633 \u0642\u0627\u0646\u0648\u0646\u064a\u060c\u0625\u0645\u0627 \u0627\u0644\u0645\u0646\u0642\u0648\u0644\u0627\u062a \u0641\u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0634\u0631\u0637 \u0644\u0635\u062d\u0629 \u0627\u0644\u0639\u0642\u0648\u062f.<\/span><\/p>\n

\u2013 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u064a\u0639\u0637\u0649 \u062a\u0627\u0631\u064a\u062e \u062b\u0627\u0628\u062a \u0644\u0644\u0639\u0642\u062f )\u062d\u0627\u0644\u0629 \u0627\u0644\u0646\u0632\u0627\u0639 \u0645\u062b\u0644\u0627 \u064a\u062a\u0645 \u0627\u0644\u0644\u062c\u0648\u0621 \u0644\u062a\u0627\u0631\u064a\u062e \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0643\u062f\u0644\u064a\u0644(.<\/span><\/p>\n

\u2013 \u0625\u0645\u0643\u0627\u0646\u064a\u0629 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0639\u0642\u0648\u062f \u0627\u0644\u0645\u0633\u062c\u0644\u0629 \u0643\u0625\u062b\u0628\u0627\u062a\u0627\u062a \u0623\u0645\u0627\u0645 \u0627\u0644\u0639\u062f\u0627\u0644\u0629.<\/span><\/p>\n

\u2013 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0644\u064a\u0633 \u0644\u0647 \u062f\u0648\u0631 \u0639\u0645\u0644\u064a\u0629 \u0627\u0634\u0647\u0627\u0631\u064a\u0629 \u0643\u0627\u0644\u0634\u0647\u0631 \u0627\u0644\u0639\u0642\u0627\u0631\u064a.<\/span><\/p>\n

.<\/span><\/p>\n

\u062f-\u062d\u0642\u0648\u0642 \u0627\u0644\u0637\u0627\u0628\u0639: \u0623\u0648\u062c\u062f \u0627\u0644\u0634\u0631\u0639 \u0642\u0627\u0646\u0648\u0646 \u062e\u0627\u0635 \u0628\u0647\u0627 \u0639\u0627\u0645 1967\u060c \u0639\u062f\u0644 \u0639\u062f\u0629 \u0645\u0631\u0627\u062a \u060c \u0648\u0647\u0649 \u0628\u0645\u062b\u0627\u0628\u0629 \u0636\u0631\u0627\u0626\u0628 \u063a\u064a\u0631 \u0645\u0628\u0627\u0634\u0631\u0629 \u064a\u062f\u0641\u0639\u0647\u0627 \u0627\u0644\u0634\u062e\u0635 \u062f\u0648\u0646 \u0623\u0646 \u064a\u0634\u0639\u0631 \u0628\u0639\u0628\u0626\u0647\u0627 \u0644\u0627\u0639\u062a\u0642\u0627\u062f\u0647 \u0623\u0646\u0647\u0627 \u062c\u0632\u0621 \u0645\u0646 \u0627\u0644\u0633\u0639\u0631 \u060c \u0648 \u062a\u062a\u0645 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0637\u0627\u0628\u0639 \u0625\u0645\u0627 \u0628\u0627\u0633\u062a\u0639\u0645\u0627\u0644 \u062a\u0623\u0634\u064a\u0631\u0629 \u0627\u0644\u0637\u0627\u0628\u0639 \u0627\u0644\u062e\u062a\u0645 \u0627\u0648 \u0627\u0644\u0637\u0648\u0627\u0628\u0639 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0627\u0648 \u0627\u0644\u062f\u0641\u0639 \u0645\u0646 \u0623\u0647\u0645\u0647\u0627: )1(<\/span><\/p>\n

1- \u0627\u0644\u0637\u0627\u0628\u0639 \u0627\u0644\u062d\u062c\u0645\u0649 : \u062a\u062f\u0641\u0639 \u0647\u0630\u0647 \u0627\u0644\u062d\u0642\u0648\u0642 \u062d\u0633\u0628 \u0623\u062d\u062c\u0627\u0645 \u0627\u0644\u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0629 \u0644\u062a\u062d\u0631\u064a\u0631 \u0627\u0644\u0639\u0642\u0648\u062f:<\/span><\/p>\n

\u2013 \u0648\u0631\u0642 \u0639\u0627\u062f\u0649: 40 \u062f\u062c.<\/span><\/p>\n

\u2013 \u0648\u0631\u0642 \u0633\u062c\u0644:60 \u062f\u062c.<\/span><\/p>\n

\u2013 \u0646\u0635\u0641 \u0648\u0631\u0642\u0629 \u0639\u0627\u062f\u064a\u0629 : 20 \u062f\u062c.<\/span><\/p>\n

2- \u0637\u0627\u0628\u0639 \u0627\u0644\u0625\u0639\u0644\u0627\u0646\u0627\u062a \u0627\u0644\u0627\u0634\u0647\u0627\u0631\u064a\u0629 : \u0647\u0648 \u0637\u0627\u0628\u0639 \u062a\u062c\u0627\u0631\u0649 \u064a\u062a\u0639\u0644\u0642 \u0628\u0643\u0644 \u0627\u0644\u0625\u0639\u0644\u0627\u0646\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0627\u0634\u0647\u0627\u0631\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u062a\u0648\u0627\u062c\u062f \u0641\u064a \u0627\u0644\u0623\u0645\u0627\u0643\u0646 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0627\u0644\u062a\u064a \u0627\u0639\u062a\u0627\u062f \u0627\u0644\u0646\u0627\u0633 \u0639\u0644\u0649 \u0645\u0632\u0627\u0648\u0644\u062a\u0647\u0627 \u0648 \u0647\u0646\u0627\u0643 4 \u0623\u0646\u0648\u0627\u0639 \u0645\u0646 \u0627\u0644\u0625\u0639\u0644\u0627\u0646\u0627\u062a :<\/span><\/p>\n

-\u0627\u0644\u0625\u0639\u0644\u0627\u0646\u0627\u062a \u0627\u0644\u0639\u0627\u062f\u064a\u0629 : \u0627\u0644\u062a\u064a \u062a\u062a\u0645 \u0643\u062a\u0627\u0628\u062a\u0647\u0627 \u0628\u0627\u0644\u062e\u0637 \u0627\u0644\u0639\u0627\u062f\u064a \u0623\u0648 \u0627\u0633\u062a\u0639\u0645\u0627\u0644 \u0627\u0644\u0625\u0639\u0644\u0627\u0645 \u0627\u0644\u0622\u0644\u064a \u0648 \u064a\u0641\u0631\u0636 \u0639\u0644\u064a\u0647\u0627 \u0637\u0627\u0628\u0639 \u062d\u0633\u0628 \u062d\u062c\u0645 \u0627\u0644\u0625\u0639\u0644\u0627\u0646 .<\/span><\/p>\n

-\u0627\u0644\u0625\u0639\u0644\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u062d\u0636\u0631\u0629 : \u0628\u0627\u0644\u0623\u0644\u0648\u0627\u0646\u060c \u0627\u0644\u0632\u062c\u0627\u062c\u060c \u0627\u0644\u0625\u0639\u0644\u0627\u0645 \u0627\u0644\u0622\u0644\u064a\u060c \u064a\u0641\u0631\u0636 \u0639\u0644\u064a\u0647\u0627 \u0637\u0627\u0628\u0639 \u062d\u0633\u0628 \u062d\u062c\u0645 \u0627\u0644\u0648\u0631\u0642\u0629 \u0648 \u0637\u0628\u064a\u0639\u0629 \u0627\u0644\u0625\u0639\u0644\u0627\u0646 \u064a\u062f\u0641\u0639 \u0645\u0631\u0629 \u0648\u0627\u062d\u062f\u0629 \u0641\u0642\u0637.<\/span><\/p>\n

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

-\u0627\u0644\u0625\u0639\u0644\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0636\u0627\u0621\u0629 : \u062e\u0627\u0636\u0639\u0629 \u0644\u0637\u0627\u0628\u0639 \u064a\u062f\u0641\u0639 \u0633\u0646\u0648\u064a\u0627 \u062d\u0633\u0628 \u062d\u062c\u0645 \u0627\u0644\u0625\u0639\u0644\u0627\u0646.<\/span><\/p>\n

3-\u0637\u0627\u0628\u0639 \u0627\u0644\u0645\u062e\u0627\u0644\u0635\u0629 : \u064a\u062a\u0639\u0644\u0642 \u0628\u0643\u0644 \u0627\u0644\u0633\u0646\u062f\u0627\u062a \u0648 \u0627\u0644\u0648\u0635\u0648\u0644 \u0648 \u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631 \u0628\u0634\u0631\u0637 \u0623\u0646 \u062a\u0643\u0648\u0646 \u0642\u064a\u0645\u0629 \u0627\u0644\u0648\u0635\u0644 \u0627\u0643\u0628\u0631 \u0645\u0646 5 \u062f\u062c\u060c \u064a\u062a\u0645 \u062f\u0641\u0639\u0647 \u062f\u0648\u0631\u064a\u0627 \u0639\u0646\u062f \u0643\u0644 \u0641\u0627\u062a\u0648\u0631\u0629 \u0625\u0630 \u0627 \u0643\u0627\u0646 \u0627\u0644\u062f\u0641\u0639 \u0646\u0642\u062f\u0627 \u0623\u0645\u0627 \u0625\u0630\u0627 \u062a\u0645 \u0627\u0644\u062f\u0641\u0639 \u0628\u0634\u064a\u0643 \u0627\u0648 \u062a\u062d\u0648\u064a\u0644 \u0641\u0625\u0646\u0647\u0627<\/span><\/p>\n

\u062a\u0639\u0641\u0649 \u0628\u0634\u0631\u0637 \u0623\u0646 \u064a\u062a\u0636\u0645\u0646 \u0627\u0644\u0648\u0635\u0644 : \u0627\u0633\u0645 \u0627\u0644\u0628\u0646\u0643\u060c \u0645\u0642\u0631 \u0627\u0644\u0628\u0646\u0643\u060c \u0631\u0642\u0645 \u0627\u0644\u0634\u064a\u0643\u060c \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0634\u064a\u0643.<\/span><\/p>\n

4 \u2013 \u0637\u0627\u0628\u0639 \u0639\u0644\u0649 \u0627\u0633\u062a\u062e\u0631\u0627\u062c \u0627\u0644\u0648\u062b\u0627\u0626\u0642 : \u0625\u0630 \u0644\u0627 \u064a\u0645\u0643\u0646 \u0627\u0644\u0627\u0633\u062a\u0641\u0627\u062f\u0629 \u0645\u0646 \u0628\u0639\u0636 \u0627\u0644\u0648\u062b\u0627\u0626\u0642 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0648 \u0627\u0644\u0634\u062e\u0635\u064a\u0629 \u0625\u0644\u0627 \u0628\u0639\u062f \u062f\u0641\u0639 \u062d\u0642 \u0627\u0644\u0637\u0627\u0628\u0639 \u0645\u062b\u0644: \u062c\u0648\u0627\u0632 \u0627\u0644\u0633\u0641\u0631 ) 2000\u062f\u062c( \u060c \u0631\u062e\u0635\u0629 \u0627\u0644\u0635\u064a\u062f ( 500\u062f\u062c \u00ad) \u060c \u0628\u0637\u0627\u0642\u0629 \u0627\u0644\u062a\u0639\u0631\u064a\u0641 \u0627\u0644\u0648\u0637\u0646\u064a\u0629 (100\u062f\u062c)\u060c \u0637\u0627\u0628\u0639 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a (4000\u062f\u062c) .<\/span><\/p>\n

5 \u2013 \u0637\u0627\u0628\u0639 \u0639\u0644\u0649 \u0627\u0644\u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 : \u0643\u0627\u0644\u0633\u0641\u062a\u062c\u0629 \u0648 \u0627\u0644\u0633\u0646\u062f \u0644\u0623\u0645\u0631 \u0641\u0647\u064a \u062e\u0627\u0636\u0639\u0629 \u0644\u0637\u0627\u0628\u0639 \u0646\u0633\u0628\u064a \u062d\u0633\u0628 \u0642\u064a\u0645\u0629 \u0627\u0644\u0648\u0631\u0642\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 .<\/span>
\n6 \u2013 \u0642\u0633\u064a\u0645\u0629 \u0627\u0644\u0633\u064a\u0627\u0631\u0627\u062a : \u064a\u0639\u0641\u0649 \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0642\u0633\u064a\u0645\u0629 \u0627\u0644\u0633\u064a\u0627\u0631\u0627\u062a \u0630\u0627\u062a \u0631\u0642\u0645 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u062a\u0627\u0628\u0639 \u0644\u0644\u062f\u0648\u0644\u0629 \u0648 \u0627\u0644\u062c\u0645\u0627\u0639\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u060c \u0633\u064a\u0627\u0631\u0627\u062a \u0627\u0644\u0642\u0646\u0635\u0644\u064a\u0627\u062a \u0648 \u0627\u0644\u062f\u0628\u0644\u0648\u0645\u0627\u0633\u064a\u064a\u0646 \u060c \u0627\u0644\u0625\u0633\u0639\u0627\u0641 \u060c \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 \u060c \u0648 \u062a\u062d\u062f\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><\/p>\n

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

\u00d7 \u0627\u0644\u0623\u0645\u0644\u0627\u0643 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 : \u064a\u062e\u0636\u0639 \u0644\u0644\u062a\u0635\u0631\u064a\u062d \u0639\u0646\u0627\u0635\u0631 \u0627\u0644\u0623\u0645\u0644\u0627\u0643 \u0627\u0644\u062a\u0627\u0644\u064a\u0629 : (1)<\/span>
\n\u0627\u0644\u0623\u0645\u0644\u0627\u0643 \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629 \u0627\u0644\u0645\u0628\u0646\u064a\u0629 ( \u0627\u0644\u0645\u0642\u0631 \u0627\u0644\u0631\u0626\u064a\u0633\u064a \u0623\u0648 \u0627\u0644\u062b\u0627\u0646\u0648\u064a ) \u0648 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0646\u064a\u0629 ( \u0627\u0644\u0623\u0631\u0627\u0636\u064a \u0648 \u0627\u0644\u062d\u062f\u0627\u0626\u0642 ) \u0648 \u0627\u0644\u062d\u0642\u0648\u0642 \u0627\u0644\u0639\u064a\u0646\u064a\u0629 \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629 \u0648 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0645\u0646\u0642\u0648\u0644\u0629 ( \u0627\u0644\u0633\u064a\u0627\u0631\u0627\u062a \u060c \u0627\u0644\u064a\u062e\u062a \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\u060c \u0627\u0644\u062f\u0631\u0627\u062c\u0627\u062a \u0627\u0644\u0646\u0627\u0631\u064a\u0629 ) \u0648 \u062a\u0633\u062a\u062b\u0646\u0649 \u0627\u0644\u0645\u062c\u0648\u0647\u0631\u0627\u062a \u0648 \u0627\u0644\u0623\u062b\u0627\u062b \u0648 \u0627\u0644\u0623\u062d\u062c\u0627\u0631 \u0627\u0644\u0643\u0631\u064a\u0645\u0629 \u0648 \u0627\u0644\u0630\u0647\u0628 \u0648 \u0643\u0630\u0644\u0643 \u0627\u0644\u0623\u0645\u0644\u0627\u0643 \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0627\u0644\u0636\u0631\u0648\u0631\u064a\u0629 \u0644\u062a\u0623\u062f\u064a\u0629 \u0646\u0634\u0627\u0637 \u0645\u0627 \u060c \u062d\u0635\u0635 \u0648 \u0627\u0633\u0647\u0645 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u060c \u0627\u0644\u0631\u0628\u0648\u0639 \u0648 \u0627\u0644\u062a\u0639\u0648\u064a\u0636\u0627\u062a \u0627\u0644\u0645\u062d\u0635\u0644\u0629 \u062a\u0639\u0648\u064a\u0636\u0627 \u0644\u0644\u0623\u0636\u0631\u0627\u0631 \u0627\u0644\u062c\u0633\u062f\u064a\u0629 .<\/span><\/p>\n

\u0627\u0644\u0645\u0637\u0644\u0628 \u0627\u0644\u062b\u0627\u0646\u064a : \u0627\u0644\u062c\u0628\u0627\u064a\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629<\/span><\/p>\n

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

\u0627\u0644\u0641\u0631\u0639 \u0627\u0644\u0623\u0648\u0644 : \u0627\u0644\u0631\u0633\u0645 \u0627\u0644\u0639\u0642\u0627\u0631\u064a<\/span><\/p>\n

\u0627\u0644\u0631\u0633\u0645 \u0627\u0644\u0639\u0642\u0627\u0631\u064a \u0628\u0635\u0641\u062a\u0647 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0643\u0627\u0646 \u0642\u062f \u0623\u0633\u0633 \u0628\u0645\u0648\u062c\u0628 \u0627\u0644\u0623\u0645\u0631 \u0631\u0642\u0645 67\/83 \u0627\u0644\u0645\u0624\u0631\u062e \u0628\u062a\u0627\u0631\u064a\u062e 02\/06\/1967 \u0648 \u0627\u0644\u0645\u062a\u0636\u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0639\u062f\u0644 \u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 1967 \u060c \u062a\u0639\u0648\u064a\u0636\u0627 \u0644\u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u0631\u0633\u0648\u0645 \u062a\u0645\u0633<\/span><\/p>\n

\u0641\u0636\u064a\u0644\u064a \u0639\u0628\u062f \u0627\u0644\u062d\u0644\u064a\u0645 \u060c \u201d \u0646\u0635\u0648\u0635 \u0641\u064a \u0627\u0644\u062c\u0628\u0627\u064a\u0629 \u201d \u060c \u0645\u0631\u062c\u0639 \u0633\u0627\u0628\u0642 \u060c \u0635 11.<\/span><\/p>\n

\u0627\u0644\u0639\u0642\u0627\u0631 \u060c \u0648 \u064a\u0639\u062a\u0628\u0631 \u0636\u0631\u064a\u0628\u0629 \u0639\u064a\u0646\u064a\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 \u0627\u0644\u0645\u0648\u062c\u0648\u062f\u0629 \u0641\u064a \u0627\u0644\u062a\u0631\u0627\u0628 \u0627\u0644\u0648\u0637\u0646\u064a .<\/span><\/p>\n

\u0627\u0644\u0631\u0633\u0645 \u0627\u0644\u0639\u0642\u0627\u0631\u064a \u0636\u0631\u064a\u0628\u0629 \u0645\u0628\u0627\u0634\u0631\u0629 \u062a\u0624\u0633\u0633 \u0639\u0644\u0649 \u0645\u0648\u0627\u062f \u062a\u062a\u0645\u064a\u0632 \u0628\u0627\u0644\u062b\u0628\u0627\u062a \u060c \u064a\u062f\u0641\u0639\u0647\u0627 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0645\u0628\u0627\u0634\u0631\u0629 \u0644\u0627\u062f\u0627\u0631\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0645\u0631\u0629 \u0648\u0627\u062d\u062f\u0629 \u0641\u064a \u0627\u0644\u0633\u0646\u0629 \u060c \u0644\u062a\u0645\u0648\u064a\u0644 \u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a . \u0627\u0644\u062d\u062f\u062b \u0627\u0644\u0645\u0646\u0634\u0623 \u0644\u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0647\u0648 \u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u0639\u0642\u0627\u0631 .<\/span><\/p>\n

\u00d7 \u0645\u062c\u0627\u0644 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0631\u0633\u0645 : \u0647\u0646\u0627 \u0646\u0645\u064a\u0632 \u0628\u064a\u0646 \u0627\u0644\u0645\u0644\u0643\u064a\u0627\u062a \u0627\u0644\u0645\u0628\u0646\u064a\u0629 \u0648 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0646\u064a\u0629 :<\/span>
\n\u0627\u0644\u0645\u0644\u0643\u064a\u0627\u062a \u0627\u0644\u0645\u0628\u0646\u064a\u0629 \u0627\u0644\u0645\u0644\u0643\u064a\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0646\u064a\u0629<\/span>
\n\u0627\u0644\u0628\u0646\u0627\u064a\u0627\u062a \u0628\u0645\u062e\u062a\u0644\u0641 \u0623\u0646\u0648\u0627\u0639\u0647\u0627 \u0627\u0644\u0623\u0631\u0627\u0636\u064a \u0627\u0644\u0641\u0644\u0627\u062d\u064a\u0629<\/span>
\n\u0627\u0644\u0623\u0631\u0627\u0636\u064a \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0645\u0628\u0627\u0634\u0631\u0629 \u0644\u0647\u0630\u0647 \u0627\u0644\u0628\u0646\u0627\u064a\u0627\u062a \u0645\u0646\u0627\u062c\u0645 \u0627\u0644\u0645\u0644\u062d \u0648 \u0627\u0644\u0633\u0628\u062e\u0627\u062a<\/span>
\n\u0627\u0644\u0645\u0646\u0634\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0643\u0627\u0626\u0646\u0629 \u0641\u064a \u0645\u062d\u064a\u0637 \u0627\u0644\u0645\u0637\u0627\u0631\u0627\u062a \u0648 \u0627\u0644\u0645\u0648\u0627\u0646\u0626 \u060c \u0645\u062d\u0637\u0627\u062a \u0627\u0644\u0633\u0643\u0643 \u0627\u0644\u062d\u062f\u064a\u062f\u064a\u0629 \u060c \u0627\u0644\u0645\u062d\u0637\u0627\u062a \u0627\u0644\u0628\u0631\u064a\u0629 \u0627\u0644\u0645\u062d\u0627\u062c\u0631 \u0648 \u0645\u0648\u0627\u0642\u0639 \u0627\u0633\u062a\u062e\u0631\u0627\u062c \u0627\u0644\u0631\u0645\u0644 \u0648 \u0627\u0644\u0645\u0646\u0627\u062c\u0645 \u0627\u0644\u0645\u0643\u0634\u0648\u0641\u0629.<\/span>
\n\u0627\u0644\u0623\u0631\u0627\u0636\u064a \u063a\u064a\u0631 \u0627\u0644\u0645\u0632\u0631\u0648\u0639\u0629 \u0648 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0629 \u0644\u0623\u063a\u0631\u0627\u0636 \u062a\u062c\u0627\u0631\u064a\u0629 \u0623\u0648 \u0635\u0646\u0627\u0639\u064a\u0629<\/span>
\n\u00d7 \u0627\u0644\u0623\u0633\u0627\u0633 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 :<\/span>
\n\u0627\u0644\u0645\u0644\u0643\u064a\u0627\u062a \u0627\u0644\u0645\u0628\u0646\u064a\u0629 : \u0627\u0644\u0623\u0633\u0627\u0633 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0647\u0648 \u062d\u0627\u0635\u0644 \u0636\u0631\u0628 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0627\u064a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0627\u0644\u0645\u0639\u0628\u0631 \u0639\u0646\u0647\u0627 \u0628\u0627\u0644\u0645\u062a\u0631 \u0627\u0644\u0645\u0631\u0628\u0639 \u0644\u0644\u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u0645\u0628\u0646\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0633\u0627\u062d\u0629 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0645\u0639 \u062a\u0637\u0628\u064a\u0642 \u062a\u062e\u0641\u064a\u0636 \u0628\u0646\u0633\u0628\u0629 02% \u0633\u0646\u0648\u064a\u0627 \u0645\u0631\u0627\u0639\u0627\u0629 \u0644\u0642\u062f\u0645 \u0627\u0644\u0628\u0646\u0627\u064a\u0629 \u060c \u0644\u0643\u0646 \u062f\u0648\u0646 \u0623\u0646 \u064a\u062a\u062c\u0627\u0648\u0632 \u0647\u0630\u0627 \u0627\u0644\u062a\u062e\u0641\u064a\u0636 \u062d\u062f \u0623\u0642\u0635\u0649 40 % (\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0627\u064a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u062a\u062e\u062a\u0644\u0641 \u0628\u0627\u062e\u062a\u0644\u0627\u0641 \u0627\u0644\u0639\u0642\u0627\u0631 \u0648 \u0645\u0648\u0642\u0639\u0647 \u0623\u064a\u0646 \u0642\u0633\u0645 \u0627\u0644\u0645\u0634\u0631\u0639 \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u0627\u0644\u062c\u0632\u0627\u0626\u0631\u064a \u0627\u0644\u062a\u0631\u0627\u0628 \u0627\u0644\u0648\u0637\u0646\u064a \u0625\u0644\u0649 04 \u0645\u0646\u0627\u0637\u0642 \u0648 \u0643\u0644 \u0645\u0646\u0637\u0642\u0629 \u0645\u0642\u0633\u0645\u0629 \u0625\u0644\u0649 03 \u0645\u0646\u0627\u0637\u0642 \u0641\u0631\u0639\u064a\u0629 ).<\/span>
\n\u0627\u0644\u0645\u0644\u0643\u064a\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0646\u064a\u0629 : \u0627\u0644\u0623\u0633\u0627\u0633 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0647\u0648 \u062d\u0627\u0635\u0644 \u0636\u0631\u0628 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0627\u064a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0644\u0644\u0645\u0644\u0643\u064a\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0646\u064a\u0629 \u0627\u0644\u0645\u0639\u0628\u0631 \u0639\u0646\u0647\u0627 \u0628\u0627\u0644\u0645\u062a\u0631 \u0627\u0644\u0645\u0631\u0628\u0639 \u0623\u0648 \u0627\u0644\u0647\u0643\u062a\u0627\u0631 \u0641\u064a \u0627\u0644\u0645\u0633\u0627\u062d\u0629 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 .<\/span>
\n\u0623\u0645\u0627 \u0627\u0644\u0625\u0639\u0641\u0627\u0621\u0627\u062a \u063a\u0627\u0644\u0628\u0627 \u0645\u0627 \u062a\u0645\u0633 \u0627\u0644\u0623\u0645\u0644\u0627\u0643 \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0644\u0644\u062f\u0648\u0644\u0629 \u0648\u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0648 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0648 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u060c \u0627\u0644\u0645\u062f\u0627\u0631\u0633 \u060c \u0627\u0644\u062c\u0627\u0645\u0639\u0627\u062a \u060c \u0627\u0644\u062d\u0645\u0627\u064a\u0629 \u0627\u0644\u0635\u062d\u064a\u0629 \u0648 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0648 \u0627\u0644\u062b\u0642\u0627\u0641\u064a\u0629 \u0648\u0627\u0644\u0631\u064a\u0627\u0636\u064a\u0629 \u060c \u0627\u0644\u0623\u0645\u0644\u0627\u0643 \u0627\u0644\u0645\u0648\u0642\u0648\u0641\u0629 \u0644\u0644\u0645\u0633\u0627\u062c\u062f \u060c \u0627\u0644\u0623\u0645\u0644\u0627\u0643 \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0644\u0644\u062f\u0648\u0644 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0648 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u0627\u062a \u0627\u0644\u0641\u0644\u0627\u062d\u064a\u0629 \u0643\u0627\u0644\u0645\u0637\u0627\u0645\u0631 \u0648 \u0627\u0644\u062d\u0638\u0627\u0626\u0631 .<\/span><\/p>\n

\u0628 \u2013 \u0627\u0644\u0631\u0633\u0645 \u0627\u0644\u062a\u0637\u0647\u064a\u0631\u064a :<\/span><\/p>\n

\u0623\u0633\u0633 \u0628\u0645\u0648\u062c\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0631\u0642\u0645 80\/12 \u0627\u0644\u0645\u0624\u0631\u062e \u0641\u064a 31\/12\/1980 \u0627\u0644\u0645\u062a\u0636\u0645\u0646 \u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 1981 \u060c \u0648 \u064a\u0639\u062a\u0628\u0631 \u0631\u0633\u0645 \u0627\u0644\u062a\u0637\u0647\u064a\u0631 \u0645\u0644\u062d\u0642\u0627 \u0628\u0627\u0644\u0631\u0633\u0645 \u0627\u0644\u0639\u0642\u0627\u0631\u064a \u0641\u0647\u0648 \u0645\u0631\u062a\u0628\u0637 \u0628\u0627\u0633\u062a\u0641\u0627\u062f\u0629 \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u0645\u0628\u0646\u064a\u0629 \u0645\u0646 \u0631\u0641\u0639 \u0627\u0644\u0642\u0645\u0627\u0645\u0627\u062a \u064a\u0648\u0645\u064a\u0627\u060c \u0643\u0645\u0627 \u0623\u0646 \u0623\u064a \u0628\u0646\u0627\u0621 \u062a\u0639\u0631\u0636 \u0644\u0644\u0647\u062f\u0645 \u0623\u0648 \u0627\u0644\u062a\u062d\u0637\u064a\u0645 \u064a\u0628\u0642\u0649 \u062e\u0627\u0636\u0639\u0627 \u0644\u0644\u0631\u0633\u0645 .<\/span><\/p>\n

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

\u00d7 \u0645\u0639\u062f\u0644\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 : \u0625\u0646 \u0631\u0633\u0645 \u0627\u0644\u062a\u0637\u0647\u064a\u0631 \u0631\u0633\u0645 \u062b\u0627\u0628\u062a \u064a\u062d\u062f\u062f\u0647 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0641\u064a \u0627\u0644\u062d\u0627\u0644\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u060c \u0648 \u064a\u0645\u0643\u0646 \u0644\u0631\u0626\u064a\u0633 \u0627\u0644\u0628\u0644\u062f\u064a\u0629 \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0631\u0633\u0645 \u0641\u064a \u062d\u0627\u0644\u0629 \u0648\u0627\u062d\u062f\u0629 \u0648 \u0647\u064a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0645\u062d\u0644\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648 \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0648 \u0627\u0644\u062d\u0631\u0641\u064a\u0629 \u0648 \u0647\u064a \u0644\u0627 \u062a\u0631\u0627\u0639\u064a \u0645\u0633\u0627\u062d\u0629 \u0627\u0644\u0639\u0642\u0627\u0631 \u0623\u0648 \u0645\u0648\u0642\u0639\u0647 \u0648\u0627\u0646\u0645\u0627 \u064a\u0631\u0627\u0639\u0649 \u0639\u062f\u062f \u0627\u0644\u0633\u0643\u0627\u0646 \u0627\u0644\u0645\u062a\u0648\u0627\u062c\u062f\u064a\u0646 \u0628\u0627\u0644\u0628\u0644\u062f\u064a\u0629 \u0627\u0644\u062a\u064a \u064a\u0642\u0639 \u0628\u0647\u0627 \u0627\u0644\u0639\u0642\u0627\u0631 \u060c \u0648\u064a\u062d\u062f\u062f \u0645\u0628\u0644\u063a \u0627\u0644\u0631\u0633\u0645 \u0643\u0645\u0627 \u064a\u0644\u064a :<\/span>
\n\u0645\u0627 \u0628\u064a\u0646 500-1000 \u062f\u062c \u0639\u0644\u0649 \u0643\u0644 \u0645\u062d\u0644 \u0630\u064a \u0627\u0633\u062a\u0639\u0645\u0627\u0644 \u0633\u0643\u0646\u064a .<\/span><\/p>\n

\u0645\u0627 \u0628\u064a\u0646 1000-10000 \u0639\u0644\u0649 \u0643\u0644 \u0645\u062d\u0644 \u0630\u064a \u0627\u0633\u062a\u0639\u0645\u0627\u0644 \u0645\u0647\u0646\u064a \u0623\u0648 \u062a\u062c\u0627\u0631\u064a \u0623\u0648 \u062d\u0631\u0641\u064a \u0623\u0648 \u0645\u0627 \u0634\u0627\u0628\u0647 \u0630\u0644\u0643.<\/span><\/p>\n

\u0645\u0627 \u0628\u064a\u0646 5000-20000\u062f\u062c \u0639\u0644\u0649 \u0643\u0644 \u0627\u0631\u0636 \u0645\u0647\u064a\u0623\u0629 \u0644\u0644\u062a\u062e\u064a\u064a\u0645 \u0648 \u0627\u0644\u0645\u0642\u0637\u0648\u0631\u0627\u062a .<\/span><\/p>\n

\u0645\u0627 \u0628\u064a\u0646 10000-100000\u062f\u062c \u0639\u0644\u0649 \u0643\u0644 \u0645\u062d\u0644 \u0630\u064a \u0627\u0633\u062a\u0639\u0645\u0627\u0644 \u0635\u0646\u0627\u0639\u064a \u060c \u062a\u062c\u0627\u0631\u064a \u060c \u062d\u0631\u0641\u064a \u064a\u0646\u062a\u062c \u0643\u0645\u064a\u0629 \u0645\u0646 \u0627\u0644\u0646\u0641\u0627\u064a\u0627\u062a \u062a\u0641\u0648\u0642 \u0627\u0644\u0623\u0635\u0646\u0627\u0641 \u0627\u0644\u0645\u0630\u0643\u0648\u0631\u0629 \u0623\u0639\u0644\u0627\u0647 .<\/span><\/p>\n

\u00d7 \u0627\u0644\u0625\u0639\u0641\u0627\u0621\u0627\u062a : \u062a\u0639\u0641\u0649 \u0627\u0644\u0645\u0644\u0643\u064a\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0645\u0633\u062a\u0641\u064a\u062f\u0629 \u0645\u0646 \u062e\u062f\u0645\u0627\u062a \u0631\u0641\u0639 \u0627\u0644\u0642\u0645\u0627\u0645\u0627\u062a \u0627\u0644\u0645\u0646\u0632\u0644\u064a\u0629 \u0645\u0646 \u062f\u0641\u0639 \u0631\u0633\u0645 \u0627\u0644\u062a\u0637\u0647\u064a\u0631 .<\/span>
\n\u062c \u2013 \u0627\u0644\u062f\u0641\u0639 \u0627\u0644\u062c\u0632\u0627\u0641\u064a (VF) :<\/span><\/p>\n

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

\u00d7 \u0645\u062c\u0627\u0644 \u0627\u0644\u062a\u0637\u0628\u064a\u0642 : \u064a\u062e\u0636\u0639 \u0644\u0644\u062f\u0641\u0639 \u0627\u0644\u062c\u0632\u0627\u0641\u064a \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0637\u0628\u064a\u0639\u064a\u0648\u0646 \u0648 \u0627\u0644\u0645\u0639\u0646\u064a\u0648\u0646 \u0648 \u0627\u0644\u0647\u064a\u0626\u0627\u062a \u0627\u0644\u0645\u0642\u064a\u0645\u0629 \u0628\u0627\u0644\u062c\u0632\u0627\u0626\u0631 \u0648 \u0627\u0644\u062a\u064a \u062a\u0642\u0648\u0645 \u0628\u062f\u0641\u0639 \u0627\u0644\u0623\u062c\u0648\u0631 .<\/span>
\n\u00d7 \u0627\u0644\u0627\u0639\u0641\u0627\u0621\u0644\u062a : \u2013 \u062a\u0639\u0641\u0649 \u0645\u0646 \u0627\u0644\u062f\u0641\u0639 \u0627\u0644\u062c\u0632\u0627\u0641\u064a \u0644\u0645\u062f\u0629 3 \u0633\u0646\u0648\u0627\u062a \u060c \u0627\u0639\u062a\u0628\u0627\u0631\u0627 \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u0627\u0646\u0637\u0644\u0627\u0642 \u0627\u0633\u062a\u063a\u0644\u0627\u0644\u0647\u0627 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0629 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0634\u0628\u0627\u0628 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631 \u0627\u0644\u0645\u0633\u062a\u0641\u064a\u062f \u0645\u0646 \u062f\u0639\u0645 \u0627\u0644\u0635\u0646\u062f\u0648\u0642 \u0627\u0644\u0648\u0637\u0646\u064a \u0644\u062f\u0639\u0645 \u062a\u0634\u063a\u064a\u0644 \u0627\u0644\u0634\u0628\u0627\u0628 \u060c \u0648 \u0642\u062f \u062a\u0645\u062f\u062f \u0627\u0644\u06496 \u0633\u0646\u0648\u0627\u062a \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0645\u0646 \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u0648\u0627\u062c\u0628 \u062a\u0631\u0642\u064a\u062a\u0647\u0627 .<\/span>
\n\u062a\u0639\u0641\u0649 \u0645\u0646 \u0627\u0644\u062f\u0641\u0639 \u0627\u0644\u062c\u0632\u0627\u0641\u064a \u062a\u0639\u0648\u064a\u0636\u0627\u062a \u0627\u0644\u062a\u0627\u0645\u064a\u0646 \u0639\u0644\u0649 \u0627\u0644\u0628\u0637\u0627\u0644\u0629 \u0648 \u0643\u0630\u0644\u0643 \u0645\u0646\u062d \u0627\u0644\u062a\u0642\u0627\u0639\u062f \u0627\u0644\u0645\u0633\u0628\u0642.<\/span>
\n\u062a\u0639\u0641\u0649 \u0645\u0646 \u0627\u0644\u062f\u0641\u0639 \u0627\u0644\u062c\u0632\u0627\u0641\u064a \u0644\u0645\u062f\u0629 5 \u0633\u0646\u0648\u0627\u062a \u060c \u0627\u0639\u062a\u0628\u0627\u0631\u0627 \u0645\u0646 2001 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0629 \u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0628\u064a\u0639 \u0627\u0644\u0633\u0644\u0639 \u0648 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0646\u062c\u0632\u0629 \u0639\u0646\u062f \u0627\u0644\u062a\u0635\u062f\u064a\u0631 \u0648 \u064a\u062a\u0645 \u062a\u0637\u0628\u064a\u0642 \u0647\u0630\u0627 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0639\u0644\u0649 \u062d\u0635\u0629 \u0631\u0642\u0645 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0645\u062d\u0642\u0642\u0629 \u0628\u0627\u0644\u0639\u0645\u0644\u0629 \u0627\u0644\u0635\u0639\u0628\u0629 .<\/span>
\n\u00d7 \u062d\u0633\u0627\u0628 \u0627\u0644\u062f\u0641\u0639 \u0627\u0644\u062c\u0632\u0627\u0641\u064a : \u064a\u062d\u0633\u0628 \u0627\u0644\u062f\u0641\u0639 \u0627\u0644\u062c\u0632\u0627\u0641\u064a \u0639\u0644\u0649 \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0644\u0644\u0645\u0631\u062a\u0628\u0627\u062a \u0648 \u0627\u0644\u0623\u062c\u0648\u0631 \u0648 \u0627\u0644\u062a\u0639\u0648\u064a\u0636\u0627\u062a \u0648 \u0627\u0644\u0639\u0644\u0627\u0648\u0627\u062a \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629 \u0648 \u0643\u0630\u0644\u0643 \u0627\u0644\u0645\u0639\u0627\u0634\u0627\u062a \u0648 \u0627\u0644\u0631\u064a\u0648\u0639 \u0627\u0644\u0639\u0645\u0631\u064a\u0629 \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629 \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u0627\u0645\u062a\u064a\u0627\u0632\u0627\u062a \u0627\u0644\u0639\u064a\u0646\u064a\u0629 \u0648 \u0630\u0644\u0643 \u0645\u0647\u0645\u0627 \u0643\u0627\u0646\u062a \u0623\u0647\u0645\u064a\u0629 \u0623\u062c\u0648\u0631 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u064a\u0646 \u0648 \u0645\u0643\u0627\u0646 \u0628\u0625\u0642\u0627\u0645\u062a\u0647\u0645 \u060c \u0645\u0646\u0642\u0648\u0635\u0627 \u0645\u0646\u0647 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0627\u062a \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0648 \u0645\u0633\u0627\u0647\u0645\u0627\u062a \u0627\u0644\u062a\u0642\u0627\u0639\u062f ( \u0627\u0644\u062d\u062f\u062b \u0627\u0644\u0645\u0646\u0634\u0623 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0647\u0648 \u062f\u0641\u0639 \u0627\u0644\u0623\u062c\u0648\u0631 ).<\/span>
\n\u0648 \u064a\u062d\u0635\u0644 \u0639\u0644\u0649 \u0645\u0628\u0644\u063a \u0627\u0644\u062f\u0641\u0639 \u0627\u0644\u062c\u0632\u0627\u0641\u064a \u0628\u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u062f\u0644\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0645\u062c\u0645\u0648\u0639 \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0627\u062a \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0641\u0642 \u0645\u0627 \u064a\u0644\u064a :<\/span><\/p>\n

( \u0627\u0644\u062c\u0648\u0631 \u0648 \u0627\u0644\u0645\u0631\u062a\u0628\u0627\u062a \u2013 \u0627\u0644\u0627\u0634\u062a\u0631\u0627\u0643\u0627\u062a \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 9 % ) \u00d7 \u0645\u0639\u062f\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 .<\/span><\/p>\n

\u0627\u0644\u0645\u0639\u062f\u0644 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0623\u062c\u0648\u0631 \u0648 \u0627\u0644\u0645\u0631\u062a\u0628\u0627\u062a \u0648 \u0627\u0644\u062a\u0639\u0648\u064a\u0636\u0627\u062a \u0648 \u0627\u0644\u0627\u0645\u062a\u064a\u0627\u0632\u0627\u062a \u0627\u0644\u0639\u064a\u0646\u064a\u0629 = 6 %<\/span><\/p>\n

\u0627\u0644\u0645\u0639\u062f\u0644 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0645\u0639\u0627\u0634\u0627\u062a \u0648 \u0627\u0644\u0631\u064a\u0648\u0639 \u0627\u0644\u0639\u0645\u0631\u064a\u0629 = 1 %<\/span>
\n\u062f \u2013 \u0627\u0644\u0631\u0633\u0645 \u0639\u0644\u0649 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u0645\u0647\u0646\u064a :<\/span><\/p>\n

\u00d7 \u0645\u062c\u0627\u0644 \u0627\u0644\u062a\u0637\u0628\u064a\u0642 : \u064a\u062e\u0636\u0639 \u0644\u0647\u0630\u0627 \u0627\u0644\u0631\u0633\u0645 \u0643\u0644 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0637\u0628\u064a\u0639\u064a\u064a\u0646 \u0648 \u0627\u0644\u0645\u0639\u0646\u0648\u064a\u064a\u0646 \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0648\u0646 \u0644\u0646\u0634\u0627\u0637 \u062a\u062e\u0636\u0639 \u0639\u0627\u0626\u062f\u0627\u062a\u0647 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0641\u0626\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0648 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u060c \u0648 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0634\u0631\u0643\u0627\u062a<\/span>
\n\u00d7 \u0627\u0644\u0623\u0633\u0627\u0633 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 : \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u062e\u0627\u0636\u0639\u064a\u0646 \u0644\u0644\u0631\u0633\u0645 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0627\u0644\u0623\u0633\u0627\u0633 \u0647\u0648 \u0631\u0642\u0645 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u062e\u0627\u0631\u062c TVA \u0623\u0645\u0627 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u063a\u064a\u0631 \u0627\u0644\u062e\u0627\u0636\u0639\u064a\u0646 \u0644 TVA \u0641\u0627\u0646 \u0627\u0644\u0623\u0633\u0627\u0633 \u0647\u0648 \u0631\u0642\u0645 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u0631\u0633\u0645<\/span>
\n\u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u060c \u0648 \u0644\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0623\u0633\u0627\u0633 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u064a\u062c\u0628 \u0627\u0644\u0623\u062e\u0630 \u0628\u0639\u064a\u0646 \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631 \u0627\u0644\u062a\u062e\u0641\u064a\u0636\u0627\u062a \u0627\u0644\u0645\u0642\u062f\u0631\u0629 \u0628 : 30% \u060c 50% \u060c 75% \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647\u0627 \u0641\u064a \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0644\u0635\u0627\u0644\u062d \u0628\u0639\u0636 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a .<\/span><\/p>\n

\u00d7 \u0627\u0644\u0625\u0639\u0641\u0627\u0621\u0627\u062a : \u064a\u0633\u062a\u0641\u064a\u062f \u0645\u0646 \u0627\u0644\u0625\u0639\u0641\u0627\u0621\u0627\u062a \u0643\u0644 \u0645\u0646 :<\/span>
\n\u062a\u0633\u062a\u0641\u064a\u062f \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0629 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0634\u0628\u0627\u0628 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631 \u0627\u0644\u0645\u0633\u062a\u0641\u064a\u062f \u0645\u0646 \u062f\u0639\u0645 ANSEJ \u0645\u0646 \u0625\u0639\u0641\u0627\u0621 \u0644\u0645\u062f\u0629 3 \u0633\u0646\u0648\u0627\u062a \u0627\u0646\u0637\u0644\u0627\u0642\u0627 \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0627\u0633\u062a\u063a\u0644\u0627\u0644 .<\/span>
\n\u0627\u0644\u062a\u0639\u0627\u0648\u0646\u064a\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643\u064a\u0629 \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0644\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 .<\/span>
\n\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0644\u062c\u0645\u0639\u064a\u0627\u062a \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0645\u0639\u0648\u0642\u064a\u0646 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629 \u0648 \u0643\u0630\u0644\u0643 \u0627\u0644\u0647\u064a\u0627\u0643\u0644 \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0644\u0647\u0627 \u0648 \u0627\u0644\u0641\u0631\u0642 \u0648 \u0627\u0644\u0647\u064a\u0626\u0627\u062a \u0627\u0644\u0645\u0633\u0631\u062d\u064a\u0629 \u0641\u064a\u0645\u0627 \u064a\u062e\u0635 \u0645\u0628\u0644\u063a \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a .<\/span>
\n\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0628\u064a\u0639 \u0648 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0648\u062c\u0647\u0629 \u0644\u0644\u062a\u0635\u062f\u064a\u0631 \u0645\u0627 \u0639\u062f\u0627 \u0627\u0644\u0646\u0642\u0644 \u0627\u0644\u0628\u062d\u0631\u064a \u060c \u0627\u0644\u062c\u0648\u064a \u0648 \u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u062a\u0627\u0645\u064a\u0646 \u0648 \u0627\u0644\u0628\u0646\u0648\u0643 \u060c \u0648\u0644\u0627 \u064a\u0645\u0646\u062d \u0647\u0630\u0627 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0625\u0644\u0627 \u0644\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0642\u0648\u0645 \u0628\u0625\u0639\u0627\u062f\u0629 \u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u062d\u0642\u0642\u0629 .<\/span>
\n\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0633\u064a\u0627\u062d\u064a\u0629 \u0627\u0644\u0645\u062d\u062f\u062b\u0629 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0627\u0644\u0645\u062d\u0644\u064a\u064a\u0646 \u0623\u0648 \u0627\u0644\u0623\u062c\u0627\u0646\u0628 \u0628\u0627\u0633\u062a\u062b\u0646\u0627\u0621 \u0648\u0643\u0627\u0644\u0627\u062a \u0627\u0644\u0633\u0641\u0631 \u0648 \u0627\u0644\u0633\u064a\u0627\u062d\u0629 \u062d\u0633\u0628 \u062d\u0635\u0629 \u0631\u0642\u0645 \u0623\u0639\u0645\u0627\u0644\u0647\u0627 \u0627\u0644\u0645\u062d\u0642\u0642 \u0628\u0627\u0644\u0639\u0645\u0644\u0629 \u0627\u0644\u0635\u0639\u0628\u0629 .<\/span>
\n\u0631\u0642\u0645 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0630\u064a \u0644\u0627 \u064a\u062a\u062c\u0627\u0648\u0632 80000\u062f\u062c \u0625\u0630\u0627 \u062a\u0639\u0644\u0642 \u0627\u0644\u0623\u0645\u0631 \u0628\u0645\u0643\u0644\u0641\u064a\u0646 \u0628\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u064a\u062a\u0645\u062b\u0644 \u0646\u0634\u0627\u0637\u0647\u0645 \u0627\u0644\u0631\u0626\u064a\u0633\u064a \u0641\u064a \u0628\u064a\u0639 \u0627\u0644\u0633\u0644\u0639 \u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643\u0629 \u062d\u064a\u0646\u0627 \u0623\u0648 50000\u062f\u062c \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u062e\u062f\u0645\u0627\u062a (1).<\/span>
\n\u00d7 \u062d\u0633\u0627\u0628 \u0627\u0644\u0631\u0633\u0645 \u0639\u0644\u0649 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u0645\u0647\u0646\u064a :<\/span>
\n\u0628\u0639\u062f \u0623\u0646 \u064a\u062a\u0648\u0644\u0649 \u0627\u0644\u0645\u0643\u0644\u0641 \u0627\u0644\u062a\u0635\u0631\u064a\u062d \u0628\u0631\u0642\u0645 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0644\u062f\u0649 \u0645\u0641\u062a\u0634\u064a\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0645\u0631\u0641\u0648\u0642\u0627 \u0628\u0627\u0644\u0623\u062f\u0644\u0629 \u0644\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u062a\u062e\u0641\u064a\u0636\u0627\u062a \u0648 \u0627\u0644\u0625\u0639\u0641\u0627\u0621\u0627\u062a \u0627\u0644\u0645\u0645\u0643\u0646\u0629 \u064a\u062a\u0645 \u062d\u0633\u0627\u0628 TAP \u0628\u0645\u0639\u062f\u0644 2 % .<\/span><\/p>\n

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

\u0627\u0644\u0645\u0628\u062d\u062b \u0627\u0644\u062b\u0627\u0646\u064a : \u0639\u0631\u0636 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u0627\u0644\u0643\u0646\u062f\u064a<\/span><\/p>\n

\u062a\u0639\u062a\u0628\u0631 \u0643\u0646\u062f\u0627 \u062f\u0648\u0644\u0629 \u0645\u0646 \u062f\u0648\u0644 \u0627\u0644\u062a\u0627\u062c \u0627\u0644\u0628\u0631\u064a\u0637\u0627\u0646\u064a (\u0643\u0645\u0646\u0648\u064a\u0644\u062b) \u060c \u0648 \u0644\u0648 \u0623\u0646 \u0627\u0644\u062d\u0643\u0645 \u0627\u0644\u0628\u0631\u064a\u0637\u0627\u0646\u064a \u064a\u0628\u0642\u0649 \u0634\u0643\u0644\u064a\u0627 \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u062f\u0648\u0644\u0629 \u0648 \u0647\u064a \u062a\u0642\u0639 \u0641\u064a \u0634\u0645\u0627\u0644 \u0623\u0645\u0631\u064a\u0643\u0627 \u0648 \u0645\u0642\u0633\u0645\u0629 \u0625\u0644\u0649 \u0639\u0634\u0631 \u0641\u064a\u062f\u0631\u0627\u0644\u064a\u0627\u062a \u060c \u0639\u062f\u062f \u0633\u0643\u0627\u0646\u0647\u0627 \u062d\u0648\u0627\u0644\u064a 27 \u0645\u0644\u064a\u0648\u0646 \u0646\u0633\u0645\u0629 \u0639\u0627\u0635\u0645\u062a\u0647\u0627 \u201d \u0627\u0648\u062a\u0627\u0648\u0627 \u201c.<\/span><\/p>\n

\u062a\u0637\u0628\u0642 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0627\u0644\u0643\u0646\u062f\u064a\u0629 \u0645\u0646 \u062d\u064a\u062b \u062a\u0648\u0632\u064a\u0639 \u0633\u0644\u0637\u0627\u062a \u0627\u0644\u0625\u062e\u0636\u0627\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0625\u0644\u0649 \u0636\u0631\u0627\u0626\u0628 \u0641\u064a\u062f\u0631\u0627\u0644\u064a\u0629 \u062a\u0641\u0631\u0636\u0647\u0627 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0627\u0644\u0645\u0631\u0643\u0632\u064a\u0629 \u0648 \u0625\u0644\u0649 \u0636\u0631\u0627\u0626\u0628 \u0645\u062d\u0644\u064a\u0629 \u062a\u0641\u0631\u0636\u0647\u0627 \u0627\u0644\u0647\u064a\u0626\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0623\u0648 \u0645\u062e\u062a\u0644\u0641 \u0627\u0644\u0645\u0642\u0627\u0637\u0639\u0627\u062a \u0628\u062d\u064a\u062b \u062a\u0645\u062b\u0644 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a\u0629 \u0627\u0644\u062c\u0627\u0646\u0628 \u0627\u0644\u0623\u0643\u0628\u0631 \u0645\u0646 \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u062d\u0635\u064a\u0644\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 (1).<\/span><\/p>\n

\u0648 \u0633\u0646\u062a\u0646\u0627\u0648\u0644 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0645\u0628\u062d\u062b \u0623\u0647\u0645 \u0645\u062d\u062f\u062f\u0627\u062a \u0648 \u0645\u0634\u0627\u0643\u0644 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a \u0648 \u0628\u0639\u062f\u0647\u0627 \u0646\u0633\u062a\u0639\u0631\u0636 \u0623\u0647\u0645 \u0645\u0643\u0648\u0646\u0627\u062a \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u0627\u0644\u0643\u0646\u062f\u064a .<\/span><\/p>\n

\u0627\u0644\u0645\u0637\u0644\u0628 \u0627\u0644\u0623\u0648\u0644 : \u0643\u0646\u062f\u0627 \u0648 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a \u0644\u0644\u0636\u0631\u0627\u0626\u0628<\/span><\/p>\n

\u0623 \u2013 \u062a\u0639\u0631\u064a\u0641 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a \u0644\u0644\u0636\u0631\u0627\u0626\u0628 :<\/span><\/p>\n

\u201c\u064a\u0639\u0631\u0641 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a \u0644\u0644\u0636\u0631\u0627\u0626\u0628 \u0628\u0623\u0646\u0647 \u0646\u0638\u0627\u0645 \u062a\u062c\u062a\u0645\u0639 \u0641\u064a\u0647 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u0645\u0642\u0627\u0637\u0639\u0627\u062a \u0625\u0644\u0649 \u0627\u0644\u062a\u0633\u064a\u064a\u0631 \u062d\u0633\u0628 \u0642\u0648\u0627\u0646\u064a\u0646\u0647\u0627 \u0627\u0644\u062e\u0627\u0635\u0629 \u0648 \u0627\u0644\u062a\u064a \u062a\u062a\u062e\u0644\u0649 \u0639\u0644\u0649 \u062c\u0632\u0621 \u0645\u0646 \u0633\u064a\u0627\u062f\u062a\u0647\u0627 \u0644\u0644\u062d\u0643\u0648\u0645\u0629 \u0627\u0644\u0645\u0631\u0643\u0632\u064a\u0629 \u201c(2).<\/span><\/p>\n

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

\u0628 \u2013 \u0645\u062d\u062f\u062f\u0627\u062a \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a \u0644\u0644\u0636\u0631\u0627\u0626\u0628 :<\/span><\/p>\n

\u064a\u0631\u0649 \u201d RUSSEL MATTOIR \u201d \u0623\u0646 \u0627\u0644\u0639\u0648\u0627\u0645\u0644 \u0627\u0644\u0623\u0631\u0628\u0639\u0629 \u0627\u0644\u0645\u062d\u062f\u062f\u0629 \u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0647\u064a : (3)<\/span><\/p>\n

1 \u2013 \u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0648\u0638\u0627\u0626\u0641 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0648 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0627\u062a \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0646\u0641\u0642\u0627\u062a ( \u0627\u0644\u0639\u0645\u0644 \u0639\u0644\u0649 \u062a\u063a\u0637\u064a\u062a\u0647\u0627 \u0628\u0648\u0633\u0627\u0626\u0644\u0647\u0627 \u0627\u0644\u062e\u0627\u0635\u0629 ).<\/span><\/p>\n

2 \u2013 \u0627\u0644\u0642\u062f\u0631\u0629 \u0639\u0644\u0649 \u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 ( \u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0645\u0642\u0627\u0637\u0639\u0627\u062a ).<\/span><\/p>\n

3 \u2013 \u0627\u0644\u062f\u064a\u0648\u0646 \u0648\u0627\u0644\u0642\u0631\u0648\u0636 .<\/span><\/p>\n

4 \u2013 \u0627\u0644\u0647\u0628\u0627\u062a \u0628\u064a\u0646 \u0645\u062e\u062a\u0644\u0641 \u0627\u0644\u062d\u0643\u0648\u0645\u0627\u062a \u0648 \u0627\u0644\u0627\u062a\u0641\u0627\u0642\u064a\u0627\u062a \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0645\u0639 \u0627\u0644\u0645\u0642\u0627\u0637\u0639\u0627\u062a .<\/span><\/p>\n

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

\u062c \u2013 \u0645\u0634\u0627\u0643\u0644 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a :<\/span><\/p>\n

\u00fc \u0627\u062e\u062a\u0644\u0627\u0641 \u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u0642\u0627\u0637\u0639\u0627\u062a \u062d\u0633\u0628 \u0627\u0644\u0623\u062d\u0632\u0627\u0628 \u0627\u0644\u062a\u064a \u062a\u062d\u0643\u0645\u0647\u0627 \u064a\u062c\u0639\u0644 \u0645\u0646 \u0627\u0644\u0635\u0639\u0628 \u0627\u0644\u062a\u0646\u0633\u064a\u0642 \u0628\u064a\u0646\u0647\u0627 \u0648 \u0628\u064a\u0646 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0627\u0644\u0645\u0631\u0643\u0632\u064a\u0629 \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648 \u062a\u0633\u064a\u064a\u0631\u0647\u0627 .<\/span>
\n\u00fc \u0633\u0639\u064a \u0643\u0644 \u0645\u0642\u0627\u0637\u0639\u0629 \u0644\u062c\u0644\u0628 \u0631\u0627\u0633 \u0627\u0644\u0645\u0627\u0644 \u0648 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0644\u062a\u062d\u0642\u064a\u0642 \u0623\u0647\u062f\u0627\u0641\u0647\u0627 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648 \u0627\u0644\u0627\u0632\u062f\u0647\u0627\u0631 \u060c \u0627\u0644\u0623\u0645\u0631 \u0627\u0644\u0630\u064a \u064a\u0624\u062f\u064a \u0625\u0644\u0649 \u0627\u062e\u062a\u0644\u0627\u0641 \u0627\u0644\u062a\u0648\u0627\u0632\u0646 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0641\u064a \u0627\u0644\u0628\u0644\u0627\u062f \u0628\u0635\u0641\u0629 \u0623\u0641\u0642\u064a\u0629 .<\/span>
\n\u00fc \u0642\u062f \u064a\u062e\u0636\u0639 \u0641\u0631\u062f\u064a\u0646 \u0641\u064a \u0646\u0641\u0633 \u0627\u0644\u0628\u0644\u0627\u062f \u0625\u0644\u0649 \u0636\u0631\u0627\u0626\u0628 \u0645\u062e\u062a\u0644\u0641\u0629 \u0631\u063a\u0645 \u0643\u0648\u0646\u0647\u0645\u0627 \u064a\u0646\u062a\u0645\u064a\u0627\u0646 \u0625\u0644\u0649 \u0646\u0641\u0633 \u0627\u0644\u062f\u0648\u0644\u0629 .<\/span>
\n\u00fc \u0645\u0634\u0643\u0644 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u064a\u062e\u0635 \u0623\u064a\u0636\u0627 \u062a\u0648\u0641\u0631 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u060c \u0641\u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0641\u064a \u0627\u0644\u062d\u0643\u0648\u0645\u0627\u062a \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a\u0629 \u0645\u0631\u062a\u0641\u0639\u0629 \u0645\u0642\u0627\u0631\u0646\u0629 \u0628\u0627\u0644\u0645\u0642\u0627\u0637\u0639\u0627\u062a \u0648 \u0647\u0630\u0627 \u0645\u0627 \u064a\u062e\u0644\u0642 \u062c\u0648 \u0645\u0646 \u0627\u0644\u0627\u062e\u062a\u0644\u0627\u0641 \u0627\u0644\u0639\u0645\u0648\u062f\u064a .<\/span>
\n\u0648 \u062a\u062c\u062f\u0631 \u0627\u0644\u0625\u0634\u0627\u0631\u0629 \u0625\u0644\u0649 \u0623\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u062a\u062d\u062a\u0644 \u0645\u0643\u0627\u0646\u0629 \u0631\u0626\u064a\u0633\u064a\u0629 \u0645\u0646 \u0628\u064a\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a\u0629 (\u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 ) \u0628\u064a\u0646\u0645\u0627 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u0646\u0641\u0627\u0642 ( \u062e\u0627\u0635\u0629 \u0627\u0644\u0631\u0633\u0645 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 ) \u062a\u062d\u0638\u0649 \u0628\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0645\u0642\u0627\u0637\u0639\u0627\u062a \u0644\u0645\u0627 \u062a\u062a\u0645\u064a\u0632 \u0628\u0647 \u0645\u0646 \u0645\u0631\u0648\u0646\u0629 \u0648 \u0645\u0627 \u062a\u062f\u0631\u0647 \u0645\u0646 \u062d\u0635\u064a\u0644\u0629 \u0643\u0628\u064a\u0631\u0629 \u062a\u0645\u0643\u0646 \u0627\u0644\u0645\u0642\u0627\u0637\u0639\u0627\u062a \u0645\u0646 \u0645\u0648\u0627\u062c\u0647\u0629 \u0627\u0644\u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0645\u0633\u062a\u0645\u0631\u0629 \u0641\u064a \u0646\u0641\u0642\u0627\u062a\u0647\u0627 .<\/span><\/p>\n

\u0627\u0644\u0645\u0637\u0644\u0628 \u0627\u0644\u062b\u0627\u0646\u064a : \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644<\/span><\/p>\n

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

\u0627\u0644\u0641\u0631\u0639 \u0627\u0644\u0623\u0648\u0644 : \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u062f\u062e\u0644 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0637\u0628\u064a\u0639\u064a\u064a\u0646<\/span><\/p>\n

\u064a\u062e\u0636\u0639 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0637\u0628\u064a\u0639\u064a\u0648\u0646 \u0627\u0644\u0645\u0642\u064a\u0645\u064a\u0646 \u0641\u064a \u0643\u0646\u062f\u0627 \u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0628\u0646\u0633\u0628 \u0645\u062a\u0641\u0627\u0648\u062a\u0629 \u062a\u062e\u062a\u0644\u0641 \u0628\u0643\u0648\u0646\u0647\u0627 \u0641\u064a\u062f\u0631\u0627\u0644\u064a\u0629 (\u0645\u0631\u0643\u0632\u064a\u0629 ) \u0623\u0648 \u0645\u062d\u0644\u064a\u0629 (\u0627\u0644\u0645\u0642\u0627\u0637\u0639\u0629 ) \u060c \u062a\u0636\u0645\u0646\u0647\u0627 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u201d ITAR \/ INCOME TAX APPLICATION RULES- 1972\u2033 \u060c \u0648 \u0628\u0635\u0641\u0629 \u0639\u0627\u0645\u0629 \u0644\u0645\u0627 \u062a\u0642\u0648\u0645 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a\u0629 \u0628\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a\u0629 \u062a\u062d\u062f\u062f \u0641\u064a \u0646\u0641\u0633 \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0628\u0627\u0644\u0645\u0642\u0627\u0637\u0639\u0627\u062a \u0628\u0627\u0633\u062a\u062b\u0646\u0627\u0621 \u0645\u0642\u0627\u0637\u0639\u0627\u062a (Qu\u00e9bec \u060c Ontario \u060c Alberta) \u0627\u0644\u062a\u064a \u0644\u0647\u0627 \u062d\u0631\u064a\u0629 \u0648 \u062e\u0635\u0648\u0635\u064a\u0629 \u062a\u062d\u062f\u064a\u062f \u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 .<\/span><\/p>\n

\u0623 \u2013 \u0627\u0644\u0645\u062f\u0627\u062e\u064a\u0644 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 : \u062a\u0641\u0631\u0636 \u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u062f\u0627\u062e\u064a\u0644 \u0627\u0644\u062a\u064a \u064a\u062d\u0642\u0647\u0627 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0637\u0628\u064a\u0639\u064a\u0648\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0633\u0646\u0629 \u0645\u062a\u0645\u062b\u0644\u0629 \u0641\u064a: (1)<\/span><\/p>\n

\u0645\u062f\u0627\u062e\u064a\u0644 \u0627\u0644\u0623\u0639\u0645\u0627\u0644<\/span>
\n\u0627\u0644\u0645\u062f\u0627\u062e\u064a\u0644 \u0627\u0644\u0646\u0627\u062a\u062c\u0629 \u0639\u0646 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 .<\/span>
\n\u2013 \u0627\u0644\u0645\u062f\u0627\u062e\u064a\u0644 \u0627\u0644\u0646\u0627\u062a\u062c\u0629 \u0639\u0646 \u0627\u0644\u062e\u062f\u0645\u0627\u062a .<\/span><\/p>\n

\u0627\u0644\u0623\u062c\u0648\u0631 \u0648 \u0627\u0644\u0645\u0631\u062a\u0628\u0627\u062a \u0628\u0645\u0627 \u0641\u064a\u0647\u0627 \u0627\u0644\u0645\u0646\u062d \u060c \u0627\u0644\u062a\u0639\u0648\u064a\u0636\u0627\u062a \u0627\u0644\u062a\u0623\u0645\u064a\u0646\u064a\u0629 \u0639\u0646 \u0627\u0644\u062d\u0648\u0627\u062f\u062b \u0648 \u0627\u0644\u0623\u0645\u0631\u0627\u0636 .<\/span>
\n\u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0645\u062d\u0635\u0644\u0629 \u0645\u0646 \u0635\u0646\u062f\u0648\u0642 \u0627\u0644\u062a\u0642\u0627\u0639\u062f \u0648 \u062a\u0634\u0645\u0644 : \u0627\u0644\u0645\u0639\u0627\u0634\u0627\u062a \u0627\u0644\u0645\u062d\u0635\u0644\u0629 \u0641\u064a \u0625\u0637\u0627\u0631 ( old age security act) \u0648 \u0645\u0639\u0627\u0634\u0627\u062a ( canada pension plan) \u060c \u0645\u0639\u0627\u0634\u0627\u062a \u062e\u0627\u0635\u0629 \u0628\u0645\u0642\u0627\u0637\u0639\u0629 Qu\u00e9bec (Qu\u00e9bec pension plan ) \u062a\u0637\u0631\u062d \u0645\u0646 \u0627\u0644\u0645\u062f\u0627\u062e\u064a\u0644 \u0627\u0644\u0633\u0627\u0628\u0642\u0629 \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u062a\u064a \u064a\u062a\u062d\u0645\u0644\u0647\u0627 \u0627\u0644\u0634\u062e\u0635 \u0627\u0644\u0637\u0628\u064a\u0639\u064a (\u0627\u0644\u0639\u0627\u0645\u0644 ) \u0641\u064a \u0625\u0637\u0627\u0631 \u201d unemployment insurance act \u201d \u0648 \u0627\u0634\u0631\u0627\u0643\u0627\u062a \u0627\u0644\u062a\u0642\u0627\u0639\u062f \u201d canada and pension plan \u201d \u0628\u0634\u0631\u0637 \u0623\u0646 \u062a\u0643\u0648\u0646 \u0645\u0639\u0642\u0648\u0644\u0629 \u063a\u064a\u0631 \u0645\u0628\u0627\u0644\u063a \u0641\u064a\u0647\u0627 \u0648 \u062a\u0633\u062a\u062b\u0646\u0649 \u0623\u064a\u0636\u0627 \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0645\u062e\u0635\u0635\u0629 \u0644\u0634\u0631\u0627\u0621 \u0627\u0633\u0647\u0645 \u062a\u062d\u062a \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0643\u0646\u062f\u064a\u0629 SPCC.<\/span>
\n\u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0646\u0627\u062a\u062c\u0629 \u0639\u0646 \u0627\u0644\u0646\u0634\u0627\u0637\u0627\u062a \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0648 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 (TRADE) \u0645\u0646 \u0637\u0631\u0641 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0637\u0628\u064a\u0639\u064a\u064a\u0646 (INDIVIDUAL BUSINESS ) \u0623\u0648 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0648 \u0643\u0630\u0644\u0643 \u0643\u0644 \u0627\u0644\u0645\u062f\u0627\u062e\u064a\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648 \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0644\u063a\u064a\u0631 \u0627\u0644\u0645\u0642\u064a\u0645\u064a\u0646 \u0628\u0643\u0646\u062f\u0627 .<\/span>
\n\u0627\u0644\u0645\u062f\u0627\u062e\u064a\u0644 \u0627\u0644\u062a\u064a \u062a\u062d\u0642\u0642\u0647\u0627 (THE PARTNERSHIPS ) \u0628\u0627\u0639\u062a\u0628\u0627\u0631\u0647\u0627 \u0634\u062e\u0635 \u0637\u0628\u064a\u0639\u064a( \u0627\u0644\u0634\u0631\u0643\u0627\u0621).<\/span>
\n\u0628 \u2013 \u0645\u0639\u062f\u0644\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 :<\/span><\/p>\n

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

\u062c \u2013 \u0627\u0644\u0642\u0631\u0648\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a\u0629 : (2)<\/span><\/p>\n

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

\u00d7 \u0627\u0644\u0642\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0634\u062e\u0635\u064a : \u064a\u0645\u0646\u062d \u0647\u0630\u0627 \u0627\u0644\u0642\u0631\u0636 \u0641\u064a \u062d\u062f\u0648\u062f 1098 $ \u0643\u0646\u062f\u064a \u0644\u0644\u0645\u0643\u0644\u0641 \u0627\u0644\u0639\u0627\u0632\u0628 \u060c \u0623\u0645\u0627 \u0627\u0644\u0645\u062a\u0632\u0648\u062c \u0641\u064a\u062d\u0635\u0644 \u0639\u0644\u0649 \u0625\u0636\u0627\u0641\u0629 \u0628 915 $ \u0643\u0646\u062f\u064a \u0639\u0644\u0649 \u0627\u0644\u0632\u0648\u062c\u0629 \u0648 400 $ \u0643\u0646\u062f\u064a \u0639\u0644\u0649 \u0627\u0644\u0623\u0628\u0646\u0627\u0621<\/span>
\n\u0627\u0644\u0645\u0643\u0644\u0641 \u0627\u0644\u0630\u064a \u064a\u0632\u064a\u062f \u0639\u0645\u0631\u0647 \u0639\u0646 65 \u0633\u0646\u0629 \u064a\u062d\u0635\u0644 \u0639\u0644\u0649 \u0642\u0631\u0636 \u0636\u0631\u064a\u0628\u064a \u0641\u064a \u062d\u062f\u0648\u062f 592 $ \u0643\u0646\u062f\u064a .<\/span>
\n\u0643\u0644 \u0634\u062e\u0635 \u0637\u0628\u064a\u0639\u064a \u0644\u0647 \u0627\u0644\u062d\u0642 \u0641\u064a \u0627\u0644\u0627\u0633\u062a\u0641\u0627\u062f\u0629 \u0645\u0646 \u0642\u0631\u0636 \u0628 17 % \u0645\u0646 \u0642\u064a\u0645\u0629 \u0627\u0644\u0627\u0634\u062a\u0631\u0627\u0643\u0627\u062a \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629 \u0644 CPP (canada pension plan ) \u0623\u0648 \u0644 QPP ( Qu\u00e9bec pension plan) .<\/span>
\n\u0642\u0631\u0636 \u062c\u0628\u0627\u0626\u064a \u0645\u062a\u0639\u0644\u0642 \u0628\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0639\u0644\u0627\u062c \u0627\u0644\u0637\u0628\u064a \u062d\u064a\u062b \u064a\u0633\u062a\u0641\u064a\u062f \u0635\u0627\u062d\u0628\u0647 \u0645\u0646 \u0642\u0631\u0636 \u0628 17 % \u0645\u0646 \u0627\u0644\u0645\u062c\u0645\u0648\u0639 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0644\u0644\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0637\u0628\u064a\u0629 \u062f\u0648\u0646 \u0623\u0646 \u064a\u062a\u0639\u062f\u0649 \u0630\u0644\u0643 \u0627\u0644\u0642\u0631\u0636 1615 $ \u0643\u0646\u062f\u064a \u060c \u0648 \u0642\u062f \u062a\u0645 \u0627\u0633\u062a\u0628\u0639\u0627\u062f \u0647\u0630\u0647 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0628\u0647\u062f\u0641 \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0645\u0642\u062f\u0631\u0629 \u0627\u0644\u062a\u0643\u0644\u064a\u0641\u064a\u0629 \u0627\u0644\u062d\u0642\u064a\u0642\u064a\u0629 \u0644\u0644\u0645\u0643\u0644\u0641 .<\/span>
\n\u0642\u0631\u0636 \u062c\u0628\u0627\u0626\u064a \u064a\u062a\u0639\u0644\u0642 \u0628\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0623\u0637\u0641\u0627\u0644 \u201d Qu\u00e9bec child tax benefit \u201d \u0642\u064a\u0645\u0629 \u0647\u0630\u0627 \u0627\u0644\u0623\u062e\u064a\u0631 \u062a\u062a\u0648\u0642\u0641 \u0639\u0644\u0649 \u0642\u064a\u0645\u0629 \u062f\u062e\u0644 \u0627\u0644\u0639\u0627\u0626\u0644\u0629 \u0648 \u062a\u0643\u0627\u0644\u064a\u0641 \u0639\u0644\u0627\u062c \u0627\u0644\u0623\u0637\u0641\u0627\u0644 \u062e\u0644\u0627\u0644 \u0627\u0644\u0633\u0646\u0629 \u0648 \u0647\u0648 \u064a\u062d\u0633\u0628 \u0643\u0645\u0627 \u064a\u0644\u064a :<\/span>
\n1 \u2013 \u0642\u0631\u0636 \u062c\u0628\u0627\u0626\u064a \u0633\u0646\u0648\u064a \u0628 1020 $ \u0643\u0646\u062f\u064a \u0639\u0644\u0649 \u0627\u0644\u0637\u0641\u0644\u064a\u0646 \u0627\u0644\u0623\u0648\u0644\u064a\u0646 \u0648 1095 $ \u0643\u0646\u062f\u064a \u0644\u0644\u0627\u0628\u0646 \u0627\u0644\u062b\u0627\u0644\u062b \u0641\u0645\u0627 \u0641\u0648\u0642 .<\/span><\/p>\n

2 \u2013 \u0642\u0631\u0636 \u062c\u0628\u0627\u0626\u064a \u0625\u0636\u0627\u0641\u064a \u0628 213 $ \u0643\u0646\u062f\u064a \u0639\u0644\u0649 \u0643\u0644 \u0637\u0641\u0644 \u0644\u0627 \u064a\u062a\u062c\u0627\u0648\u0632 \u0633\u0646\u0647 7 \u0633\u0646\u0648\u0627\u062a .<\/span><\/p>\n

3 \u2013 \u0648 \u0627\u0628\u062a\u062f\u0627\u0621 \u0645\u0646 1998 \u062a\u0645 \u0625\u0636\u0627\u0641\u0629 \u0642\u0631\u0636 \u0628 605 $ \u0643\u0646\u062f\u064a \u0639\u0644\u0649 \u0627\u0644\u0627\u0628\u0646 \u0627\u0644\u0623\u0648\u0644 \u060c 405 $ \u0639\u0644\u0649 \u0627\u0644\u0627\u0628\u0646 \u0627\u0644\u062b\u0627\u0646\u064a \u060c 330 $ \u0639\u0644\u0649 \u0644\u0645\u0627 \u0641\u0627\u0642 \u0630\u0644\u0643 \u060c \u0647\u0630\u0647 \u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u062a\u0639\u0646\u064a \u0627\u0644\u0639\u0627\u0626\u0644\u0627\u062a \u0627\u0644\u062a\u064a \u0644\u0627 \u064a\u062a\u0639\u062f\u0649 \u062f\u062e\u0644\u0647\u0627 \u0627\u0644\u0635\u0627\u0641\u064a 20291 $ \u0643\u0646\u062f\u064a \u0633\u0646\u0648\u064a\u0627 \u060c \u0645\u0639\u062f\u0644\u0627\u062a \u0627\u0644\u062a\u062e\u0641\u064a\u0636 \u0647\u064a 12.1 % \u0644\u0627\u0633\u0631\u0629 \u0628\u0637\u0641\u0644 \u0648\u0627\u062d\u062f \u060c 20.2 % \u0628\u0637\u0641\u0644\u064a\u0646 \u060c 26.8 % \u0644\u0645\u0627 \u0632\u0627\u062f \u0639\u0646 \u0627\u062b\u0646\u0627\u0646 .<\/span><\/p>\n

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

\u0627\u0644\u0641\u0631\u0639 \u0627\u0644\u062b\u0627\u0646\u064a : \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a<\/span><\/p>\n

\u0623 \u2013 \u0623\u0633\u0627\u0633 \u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 : \u062a\u062d\u062a\u0644 \u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0645\u0643\u0627\u0646\u0629 \u0645\u0639\u062a\u0628\u0631\u0629 \u0645\u0646 \u062d\u064a\u062b \u0627\u0644\u062d\u0635\u064a\u0644\u0629 \u0628\u064a\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0648 \u0647\u064a \u062a\u0633\u0631\u064a \u0639\u0644\u0649 \u0643\u0644 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0645\u0639\u0646\u0648\u064a\u064a\u0646 \u0648 \u0625\u0646 \u0643\u0627\u0646 \u0633\u0631\u064a\u0627\u0646\u0647\u0627 \u064a\u0642\u062a\u0635\u0631 \u0628\u0635\u0641\u0629 \u0639\u0627\u0645\u0629 \u0639\u0644\u0649 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0648 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0645\u062d\u062f\u0648\u062f\u0629 \u0627\u0644\u0645\u0642\u064a\u0645\u0629 \u0628\u0643\u0646\u062f\u0627 \u0648 \u063a\u064a\u0631\u0647\u0627 \u0645\u0646 \u0627\u0644\u0645\u0646\u0634\u0627\u062a \u0627\u0644\u0643\u0646\u062f\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0647\u062f\u0641 \u0644\u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0648 \u0641\u0648\u0627\u0626\u0636 \u0641\u064a \u0631\u0627\u0633 \u0627\u0644\u0645\u0627\u0644 (les plus values) .<\/span><\/p>\n

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

\u0628- \u0645\u0639\u062f\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 : \u0627\u0644\u0645\u0639\u062f\u0644 \u0627\u0644\u0639\u0627\u062f\u064a \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a\u0629 \u0639\u0644\u0649 \u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u064a\u0642\u062f\u0631 \u0628 38 % \u0648 \u064a\u062e\u0641\u0636 \u0625\u0644\u0649 28 % \u0641\u064a \u0627\u0644\u0645\u0642\u0627\u0637\u0639\u0627\u062a \u060c \u0643\u0645\u0627 \u062a\u0633\u062a\u0637\u064a\u0639 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u0641\u0627\u062f\u0629 \u0645\u0646 \u0642\u0631\u0636 \u062c\u0628\u0627\u0626\u064a \u0644\u0627 \u0633\u064a\u0645\u0627 \u062a\u0644\u0643 \u0627\u0644\u0645\u062a\u062e\u0635\u0635\u0629 \u0628\u062a\u0634\u064a\u064a\u062f \u0627\u0644\u0628\u0646\u0627\u064a\u0627\u062a \u0648 \u0627\u0644\u0633\u0643\u0646\u0627\u062a \u060c \u0627\u0644\u0647\u064a\u0626\u0627\u062a \u0627\u0644\u0633\u064a\u0627\u0633\u064a\u0629 \u0648 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0635\u063a\u064a\u0631\u0629 .<\/span><\/p>\n

\u0643\u0645\u0627 \u0623\u0646 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0632\u064a\u062f \u0631\u0623\u0633\u0645\u0627\u0644\u0647\u0627 \u0639\u0646 10000000 $ \u0643\u0646\u062f\u064a \u062a\u062e\u0636\u0639 \u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0631\u0627\u0633 \u0627\u0644\u0645\u0627\u0644 \u0628\u0645\u0639\u062f\u0644 0.225 % \u0648 \u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0639\u0648\u0627\u0626\u062f \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u064a\u0629 \u0628 6.66 % .<\/span><\/p>\n

\u062c \u0627\u0644\u062a\u062e\u0641\u064a\u0636\u0627\u062a \u0627\u0644\u0645\u0645\u0646\u0648\u062d\u0629 \ud83d\ude42 1( \u062a\u0633\u062a\u0641\u064a\u062f \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u0645\u0646 \u062a\u062e\u0641\u064a\u0636 \u0636\u0631\u064a\u0628\u064a \u0639\u0644\u0649 200000\u062f\u0648\u0644\u0627\u0631 \u0643\u0646\u062f\u0649 \u0627\u0644\u0623\u0648\u0644 \u0627\u0644\u0645\u0635\u0631\u062d \u0628\u0647\u0627\u060c \u0644\u064a\u0635\u0644 \u0627\u0644\u0645\u0639\u062f\u0644 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a \u0625\u0644\u0649 16 % \u0648 \u0628\u0627\u0644\u0645\u0642\u0627\u0637\u0639\u0627\u062a 12 % .<\/span><\/p>\n

\u062a\u062e\u0641\u064a\u0636 \u0636\u0631\u064a\u0628\u064a \u0639\u0644\u0649 \u0627\u0634\u062a\u0631\u0627\u0643\u0627\u062a \u0627\u0644\u062a\u0627\u0645\u064a\u0646 \u0645\u0646 \u0627\u0644\u0628\u0637\u0627\u0644\u0629 \u201cunemloyement insurance tax cr\u00e9dit \u201d \u060c \u0628\u0647\u062f\u0641 \u0645\u0633\u0627\u0639\u062f\u0629 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u0639\u0644\u0649 \u062e\u0644\u0642 \u0645\u0646\u0627\u0635\u0628 \u0634\u063a\u0644 \u062c\u062f\u064a\u062f\u0629 \u0648 \u0647\u0630\u0627 \u0641\u064a \u062d\u062f\u0648\u062f 30000 $ \u0643\u0646\u062f\u064a .<\/span>
\n\u062a\u062e\u0641\u064a\u0636 \u0636\u0631\u064a\u0628\u064a \u0639\u0644\u0649 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0643\u0646\u062f\u064a\u0629 \u0627\u0644\u0646\u0627\u0634\u0637\u0629 \u0628\u0627\u0644\u062e\u0627\u0631\u062c \u0648 \u0627\u0644\u0645\u0642\u064a\u0645\u0629 \u0628\u0643\u0646\u062f\u0627 .<\/span>
\n\u062a\u062e\u0641\u064a\u0636 \u0636\u0631\u064a\u0628\u064a \u0639\u0644\u0649 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0628\u0627\u0644\u0645\u0642\u0627\u0637\u0639\u0627\u062a .<\/span>
\n\u062f \u2013 \u062a\u0639\u0631\u064a\u0641 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u062c\u0628\u0627\u0626\u064a :<\/span><\/p>\n

\u00d7 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a : \u064a\u0639\u062a\u0645\u062f \u0627\u0644\u0623\u0635\u0644 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0623\u0633\u0627\u0633\u0627 \u0639\u0644\u0649 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u0642\u062f\u0645\u0629 \u0625\u0644\u0649 \u0627\u0644\u0645\u0635\u0627\u0644\u062d \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648 \u0627\u0644\u0645\u062d\u0633\u0648\u0628\u0629 \u0628\u0639\u062f \u0637\u0631\u062d \u0628\u0639\u0636 \u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0645\u0641\u064a\u062f\u0629 \u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0648 \u0625\u0636\u0627\u0641\u0629 \u0628\u0639\u0636 \u0627\u0644\u0639\u0646\u0627\u0635\u0631 \u0627\u0644\u0645\u062a\u0645\u062b\u0644\u0629 \u0641\u064a :<\/span>
\n\u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0641\u064a \u0631\u0623\u0633\u0645\u0627\u0644 : 50 % \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u062a\u0636\u0627\u0641 \u0644\u0644\u0631\u0628\u062d \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0648 \u062a\u062e\u0636\u0639 \u0644\u0636\u0631\u064a\u0628\u0629 \u0645\u062d\u062f\u062f\u0629 \u060c \u0623\u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u062e\u0633\u0627\u0626\u0631 \u0641\u064a \u0631\u0623\u0633\u0645\u0627\u0644 \u062a\u0637\u0631\u062d 50 % \u0645\u0646 \u0631\u0642\u0645 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0646\u0641\u0633 \u0647\u0630\u0647 \u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u060c \u0643\u0645\u0627 \u064a\u0633\u0645\u062d \u062a\u0631\u062d\u064a\u0644 \u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0625\u0644\u0649 \u0627\u0644\u062e\u0644\u0641 \u0644\u0645\u062f\u0629 \u062b\u0644\u0627\u062b \u0633\u0646\u0648\u0627\u062a \u0623\u0648 \u0625\u0644\u0649 \u0627\u0644\u0623\u0645\u0627\u0645 \u0648 \u062a\u0637\u0631\u062d \u0645\u0646 \u0623\u0631\u0628\u0627\u062d \u0631\u0623\u0633\u0645\u0627\u0644 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 .<\/span>
\n\u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u0648\u0632\u0639\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 : \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062a\u064a \u062a\u062f\u0641\u0639\u0647\u0627 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0644\u0628\u0639\u0636 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u063a\u064a\u0631 \u0627\u0644\u0645\u0642\u064a\u0645\u064a\u0646 \u0644\u0627 \u062a\u0637\u0631\u062d \u0645\u0646 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u062f\u064a\u0648\u0646 \u0630\u0627\u062a \u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0627\u062a\u062c\u0627\u0647 \u0647\u0624\u0644\u0627\u0621 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u062a\u0641\u0648\u0642 \u0645\u0631\u062a\u064a\u0646 \u0642\u064a\u0645\u0629 \u0645\u0633\u0627\u0647\u0645\u062a\u0647\u0645 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0629 .<\/span>
\n\u0627\u0644\u0627\u0647\u062a\u0644\u0627\u0643 : \u064a\u0637\u0631\u062d \u0627\u0644\u0627\u0647\u062a\u0644\u0627\u0643 \u0645\u0646 \u0642\u064a\u0645\u0629 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0625\u0644\u0627 \u0639\u0646\u062f \u0643\u0648\u0646\u0647 \u0642\u0627\u0628\u0644 \u0644\u0644\u0627\u0633\u062a\u0639\u0645\u0627\u0644 \u0645\u0646 \u0627\u062c\u0644 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u0639\u0627\u0626\u062f .<\/span>
\n\u00d7 \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0645\u0642\u0627\u0637\u0639\u0627\u062a : \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u0628\u0627\u0644\u0645\u0642\u0627\u0637\u0639\u0627\u062a \u0645\u062d\u0633\u0648\u0628 \u0648\u0641\u0642 \u0645\u0639\u0627\u064a\u064a\u0631 \u0645\u0636\u0628\u0648\u0637\u0629 \u0628\u0643\u0644 \u0645\u0642\u0627\u0637\u0639\u0629 .<\/span>
\n\u0627\u0644\u0641\u0631\u0639 \u0627\u0644\u062b\u0627\u0644\u062b: \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0631\u0623\u0633\u0645\u0627\u0644<\/span><\/p>\n

\u062a\u0641\u0631\u0636 \u0645\u0642\u0627\u0637\u0639\u0629 QUEBEQ \u0631\u0633\u0645\u0627 \u0639\u0644\u0649 \u0631\u0623\u0633\u0645\u0627\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0645\u062a\u0644\u0643 \u0645\u0642\u0631\u0627 \u062b\u0627\u0628\u062a\u0627 \u062e\u0644\u0627\u0644 \u0627\u0644\u0633\u0646\u0629 \u064a\u0642\u062f\u0631 \u0647\u0630\u0627 \u0627\u0644\u0631\u0633\u0645 \u0628 0.64 % (\u062a\u062d\u0627\u0648\u0644 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u062a\u062e\u0641\u064a\u0636\u0647 \u0625\u0644\u0649 0.3 % \u0633\u0646\u0629 2007) \u060c \u0648 \u064a\u062a\u0636\u0645\u0646 \u0631\u0623\u0633\u0645\u0627\u0644 \u0647\u0630\u0647 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0643\u0644 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0635\u0627\u0641\u064a\u0629 \u0632\u0627\u0626\u062f \u0627\u0644\u062f\u064a\u0648\u0646 \u0637\u0648\u064a\u0644\u0629 \u0627\u0644\u0623\u062c\u0644 \u0648 \u0627\u0644\u062a\u0633\u0628\u064a\u0642\u0627\u062a \u0627\u0644\u0645\u0642\u062f\u0645\u0629 \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a .<\/span><\/p>\n

\u0648\u0645\u0646 \u062c\u0647\u062a\u0647\u0627 \u062a\u062e\u0636\u0639 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0643\u0628\u0631\u0649 \u0627\u0644\u062a\u064a \u064a\u0632\u064a\u062f \u0631\u0623\u0633\u0645\u0627\u0644\u0647\u0627 \u0639\u0646 10000000$ \u0643\u0646\u062f\u064a \u0644\u0636\u0631\u064a\u0628\u0629 \u062e\u0627\u0635\u0629 \u0628 0.225% \u0645\u0646 \u0631\u0623\u0633\u0645\u0627\u0644 \u0627\u0644\u0634\u0631\u0643\u0629 \u0648 \u062a\u0639\u0641\u0649 \u0645\u0646\u0647\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u062a\u0645\u0627\u0631\u0633 \u0646\u0634\u0627\u0637\u0647\u0627 \u0641\u064a \u0634\u0643\u0644 \u0645\u062c\u0645\u0648\u0639\u0629 \u0643\u0645\u0627 \u0647\u0648 \u0627\u0644\u062d\u0627\u0644 \u0644 SPCC (\u0634\u0631\u0643\u0627\u062a \u062e\u0627\u0635\u0629 \u062a\u062d\u062a \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0643\u0646\u062f\u064a\u0629 ).<\/span>
\n\u0627\u0644\u0641\u0631\u0639 \u0627\u0644\u0631\u0627\u0628\u0639 : \u0627\u0644\u0625\u0639\u0641\u0627\u0621\u0627\u062a \u0627\u0644\u062c\u0628\u0627\u064a\u0629<\/span><\/p>\n

\u0623 \u2013 \u0627\u0644\u0625\u0639\u0641\u0627\u0621\u0627\u062a \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u064a\u0629 \u0627\u0644\u0643\u0628\u0631\u0649 :<\/span><\/p>\n

\u0644\u0644\u0634\u062e\u0635 \u0627\u0644\u0630\u064a \u064a\u0633\u062a\u062b\u0645\u0631 \u0641\u064a \u0645\u0634\u0631\u0648\u0639 \u0623\u0633\u0627\u0633\u064a \u0628\u0639\u062f \u062d\u0635\u0648\u0644\u0647 \u0639\u0644\u0649 \u0643\u0644 \u0627\u0644\u0648\u062b\u0627\u0626\u0642 \u0645\u0646 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u060c \u0627\u0644\u0627\u0633\u062a\u0641\u0627\u062f\u0629 \u0645\u0646 \u0625\u0639\u0641\u0627\u0621\u0627\u062a \u062a\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0648 \u0631\u0623\u0633\u0645\u0627\u0644 \u0648 \u0627\u0644\u0627\u0634\u062a\u0631\u0627\u0643\u0627\u062a \u0641\u064a \u0635\u0646\u0627\u062f\u064a\u0642 \u0627\u0644\u062a\u0642\u0627\u0639\u062f \u0644\u0645\u062f\u0629 10 \u0633\u0646\u0648\u0627\u062a \u060c \u0628\u0634\u0631\u0637 \u0625\u064a\u062f\u0627\u0639 \u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0642\u0628\u0644 \u0627\u0644\u0634\u0631\u0648\u0639 \u0641\u064a \u0645\u0632\u0627\u0648\u0644\u0629 \u0627\u0644\u0646\u0634\u0627\u0637 \u060c \u0648 \u0627\u0644\u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u062a\u064a \u064a\u0639\u062a\u0628\u0631\u0647\u0627 \u0627\u0644\u0645\u0634\u0631\u0639 \u0627\u0644\u0643\u0646\u062f\u064a \u0643\u0628\u0631\u0649 \u0647\u064a : \u0627\u0644\u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u062a\u064a \u062a\u0633\u062a\u062b\u0645\u0631 \u0645\u0627 \u0644\u0627 \u064a\u0642\u0644 \u0639\u0646 300 \u0645\u0644\u064a\u0648\u0646 $ \u0643\u0646\u062f\u064a \u0645\u0639 \u062a\u062d\u0645\u0644 \u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0639\u0645\u0627\u0644 \u0641\u064a \u062d\u062f\u0648\u062f 4 \u0645\u0644\u0627\u064a\u064a\u0646 $ \u0643\u0646\u062f\u064a \u060c \u0645\u0634\u0627\u0631\u064a\u0639 \u062a\u0648\u0633\u064a\u0639 \u0648 \u062a\u062c\u062f\u064a\u062f \u0648\u062d\u062f\u0627\u062a \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0641\u064a \u0645\u0642\u0627\u0637\u0639\u0629 QUEBEC \u062e\u0627\u0635\u0629 \u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u0623\u0648\u0644\u064a\u0629 \u060c \u0627\u0644\u0627\u062a\u0635\u0627\u0644 \u060c \u0627\u0644\u0643\u0647\u0631\u0628\u0627\u0621 \u060c \u0627\u0644\u0637\u0627\u0642\u0629 \u060c \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648 \u0627\u0644\u062a\u0623\u0645\u064a\u0646 .<\/span><\/p>\n

\u0628 \u2013 \u0627\u0644\u0625\u0639\u0641\u0627\u0621\u0627\u062a \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u062c\u062f\u064a\u062f\u0629 :<\/span><\/p>\n

\u062a\u0645\u0646\u062d \u0625\u0639\u0641\u0627\u0621\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0648 \u0627\u0644\u0631\u0633\u0648\u0645 \u0639\u0644\u0649 \u0631\u0623\u0633\u0645\u0627\u0644 \u0648 \u0627\u0644\u0627\u0634\u062a\u0631\u0627\u0643\u0627\u062a \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u062a\u0642\u0627\u0639\u062f \u0648 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0635\u062d\u064a\u0629 \u0644\u0643\u0644 \u0634\u0631\u0643\u0629 \u062c\u062f\u064a\u062f\u0629 \u0645\u0635\u0646\u0641\u0629 \u062a\u062d\u062a \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0643\u0646\u062f\u064a\u0629 (SPCC) \u0648 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0648 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062e\u0627\u0635\u0629 \u0627\u0644\u062a\u064a \u0644\u0627 \u062a\u0634\u062a\u0631\u0643 \u0645\u0639 \u0634\u0631\u0643\u0627\u062a \u0623\u062e\u0631\u0649 \u0627\u062c\u0646\u064a\u0628\u0629 \u0623\u0648 \u0645\u062d\u0644\u064a\u0629 \u0648 \u0627\u0644\u062a\u064a \u0644\u0627 \u064a\u062a\u0639\u062f\u0649 \u0631\u0623\u0633\u0645\u0627\u0644\u0647\u0627 15 \u0645\u0644\u064a\u0648\u0646 $ \u0643\u0646\u062f\u064a \u060c \u0648\u0645\u062f\u0629 \u0647\u0630\u0647 \u0627\u0644\u0625\u0639\u0641\u0627\u0621\u0627\u062a 5 \u0633\u0646\u0648\u0627\u062a \u0628\u0639\u062f \u0628\u062f\u0627\u064a\u0629 \u0627\u0644\u0646\u0634\u0627\u0637<\/span>
\n\u062c \u2013 \u0627\u0644\u0625\u0639\u0641\u0627\u0621\u0627\u062a \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u0648 \u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0629 \u0627\u0644\u0639\u0627\u0645\u0644\u0629 \u0641\u064a \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u0628\u0639\u064a\u062f\u0629 :<\/span><\/p>\n

\u062a\u0639\u0641\u0649 \u0644\u0645\u062f\u0629 10 \u0633\u0646\u0648\u0627\u062a \u0645\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0648 \u0631\u0623\u0633\u0645\u0627\u0644 \u0648 \u0627\u0634\u062a\u0631\u0627\u0643\u0627\u062a \u0627\u0644\u062a\u0642\u0627\u0639\u062f \u0648 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0635\u062d\u064a\u0629 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0629 \u0648 \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u0628\u0627\u0639\u062a\u0628\u0627\u0631\u0647\u0627 \u062a\u0646\u0634\u0637 \u0641\u064a \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u0628\u0639\u064a\u062f\u0629 \u0639\u0644\u0649 \u0645\u0631\u0627\u0643\u0632 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u0635\u0646\u0627\u0639\u064a \u0648 \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0648 \u0647\u064a : les mrc , l abitibi , la cote nord ,bas saint laurant , le Saguenay , le nord du Qu\u00e9bec,\u2026etc.<\/span><\/p>\n

\u062f \u2013 \u0625\u0639\u0641\u0627\u0621\u0627\u062a \u0623\u062e\u0631\u0649 :<\/span><\/p>\n

\u062a\u0642\u062f\u0645 \u0625\u0639\u0641\u0627\u0621\u0627\u062a \u0623\u062e\u0631\u0649 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0646\u062c\u0632 \u0645\u0634\u0627\u0631\u064a\u0639 \u062c\u062f\u064a\u062f\u0629 \u0641\u064a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f (cne).<\/span>
\n\u0645\u0631\u0627\u0643\u0632 \u0627\u0644\u062a\u0637\u0648\u064a\u0631 \u0648 \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a\u064a\u0629 \u0648 \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u062d\u064a\u0648\u064a\u0629 \u0641\u064a \u0645\u0646\u0637\u0642\u0629 LAVAL .<\/span>
\n\u2013 \u0627\u0644\u0646\u0634\u0627\u0637\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0627\u0644\u0647\u0627\u062f\u0641\u0629 \u0644\u062a\u0637\u0648\u064a\u0631 \u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0641\u064a montereal , mirabel .<\/span>
\n\u0627\u0644\u0645\u0637\u0644\u0628 \u0627\u0644\u062b\u0627\u0644\u062b : \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0627\u0644\u0625\u0646\u0641\u0627\u0642<\/span><\/p>\n

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

\u0627\u0644\u0631\u0633\u0645 \u0639\u0644\u0649 \u0627\u0644\u0633\u0644\u0639 \u0648 \u0627\u0644\u062e\u062f\u0645\u0627\u062a TPS \u060c \u0627\u0644\u0631\u0633\u0645 \u0639\u0644\u0649 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a TVQ \u060c \u0627\u0644\u062d\u0642\u0648\u0642 \u0627\u0644\u062c\u0645\u0631\u0643\u064a\u0629 \u0648 \u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u062e\u0627\u0635\u0629 .<\/span><\/p>\n

\u0627\u0644\u0641\u0631\u0639 \u0627\u0644\u0623\u0648\u0644 : \u0627\u0644\u0631\u0633\u0645 \u0639\u0644\u0649 \u0627\u0644\u0633\u0644\u0639 \u0648 \u0627\u0644\u062e\u062f\u0645\u0627\u062a taxe sur les produits et les services<\/span><\/p>\n

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

\u064a\u062a\u062d\u0635\u0644 \u0627\u0644\u0645\u0646\u062a\u062c \u0639\u0644\u0649 \u0647\u0630\u0627 \u0627\u0644\u0631\u0633\u0645 tps \u0645\u0646 \u0632\u0628\u0627\u0626\u0646\u0647 \u060c \u0644\u0643\u0646 \u0644\u0647 \u0627\u0644\u062d\u0642 \u0641\u064a \u062a\u0639\u0648\u064a\u0636 \u0627\u0648 \u0642\u0631\u0636 \u0639\u0644\u0649 \u0627\u0644\u0631\u0633\u0645 \u0627\u0644\u0645\u062f\u0641\u0648\u0639 \u0639\u0646\u062f \u0634\u0631\u0627\u0621 \u0627\u0644\u0633\u0644\u0639 \u0648 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0644\u0646\u0634\u0627\u0637\u0647 \u0627\u0644\u062a\u062c\u0627\u0631\u064a . \u062a\u062d\u0633\u0628 tps \u0628\u0645\u0639\u062f\u0644 7 % \u0645\u0646 \u062b\u0645\u0646 \u0627\u0644\u0628\u064a\u0639 \u0627\u0648 15 % \u0641\u064a \u062d\u0627\u0644\u0629 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0628\u064a\u0639 \u0627\u0644\u0645\u0646\u0633\u0642\u0629 \u201ctvh\u201d( (taxe de la vente harmonis\u00e9e\u0641\u064a \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062a\u0627\u0644\u064a\u0629 : \u0627\u0633\u0643\u062a\u0644\u0646\u062f\u0627 \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u060c \u0628\u0631 \u0646\u0633\u0648\u064a\u0643 \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u060c \u062c\u0632\u064a\u0631\u0629 \u0627\u0644\u0623\u0645\u064a\u0631 \u0625\u062f\u0648\u0627\u0631\u062f \u060c \u0648 \u0643\u0645\u0627 \u0647\u0648 \u0645\u0639\u0631\u0648\u0641 \u0641\u0627\u0646 \u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643 \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0647\u0648 \u0627\u0644\u0630\u064a \u064a\u062a\u062d\u0645\u0644 \u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 .<\/span><\/p>\n

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

\u0627\u0644\u0641\u0631\u0639 \u0627\u0644\u062b\u0627\u0646\u064a : \u0627\u0644\u0631\u0633\u0645 \u0639\u0644\u0649 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0641\u064a Qu\u00e9bec (TVQ)<\/span><\/p>\n

\u062a\u0634\u0628\u0647 \u0625\u0644\u0649 \u062d\u062f \u0645\u0627 TPS \u0625\u0644\u0627 \u0623\u0646\u0647\u0627 \u062a\u062e\u0635 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u062a\u0645 \u0641\u064a \u0645\u0642\u0627\u0637\u0639\u0629 QUEBEC \u060c \u0648 \u064a\u0645\u0643\u0646 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u062a\u0639\u0648\u064a\u0636\u0627\u062a \u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0645\u0634\u062a\u0631\u064a\u0627\u062a\u0647\u0627 \u0645\u0627 \u0639\u062f\u0627 \u0627\u0644\u0642\u064a\u0648\u062f \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0646\u0642\u0644 \u0627\u0644\u0628\u0631\u064a \u0627\u0644\u0645\u062d\u0631\u0648\u0642\u0627\u062a \u060c \u0627\u0644\u0643\u0647\u0631\u0628\u0627\u0621 \u060c \u0627\u0644\u063a\u0627\u0632 \u060c \u0627\u0644\u0637\u0627\u0642\u0629 \u0627\u0644\u0628\u062e\u0627\u0631\u064a\u0629 \u060c \u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0647\u0627\u062a\u0641 \u0648 \u0627\u0644\u0627\u062a\u0635\u0627\u0644\u0627\u062a .\u0648 \u0642\u062f \u0633\u0645\u062d\u062a \u0628\u0639\u0636 \u0627\u0644\u062a\u0639\u062f\u064a\u0644\u0627\u062a \u0639\u0628\u0631 \u0627\u0644\u0633\u0646\u064a\u0646 \u0645\u0646 \u0645\u0646 \u062a\u062e\u0641\u064a\u0636 \u062a\u0643\u0627\u0644\u064a\u0641 \u0647\u0630\u0647 \u0627\u0644\u0642\u064a\u0648\u062f \u0645\u062b\u0644 \u062a\u0644\u0643 \u0627\u0644\u062a\u064a \u062a\u062e\u0635 \u0648\u0633\u0627\u0626\u0644 \u0627\u0644\u0646\u0642\u0644 \u0630\u0627\u062a \u0627\u0644\u0648\u0632\u0646 \u0627\u0644\u062b\u0642\u064a\u0644 \u0627\u0644\u0645\u0633\u062a\u0639\u0645\u0644\u0629 \u0644\u0644\u0645\u0627\u0632\u0648\u062a \u060c \u062a\u062c\u0647\u064a\u0632\u0627\u062a \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0648 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u060c \u0627\u0644\u0627\u0646\u062a\u0631\u0646\u064a\u062a \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0643\u0628\u0631\u0649 \u0627\u0644\u062a\u064a \u064a\u062d\u062f\u062f\u0647\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0643\u0646\u062f\u064a \u0628\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0641\u0648\u0642 \u0631\u0642\u0645 \u0623\u0639\u0645\u0627\u0644\u0647\u0627 10 \u0645\u0644\u0627\u064a\u064a\u0646 $ \u0643\u0646\u062f\u064a .<\/span><\/p>\n

\u0623 \u2013 \u0627\u0644\u062a\u0635\u062f\u064a\u0631 : \u0628\u0627\u0633\u062a\u062b\u0646\u0627\u0621 \u0628\u0639\u0636 \u0627\u0644\u062d\u0627\u0644\u0627\u062a \u0627\u0644\u062e\u0627\u0635\u0629 \u0644\u0627 \u062a\u062e\u0636\u0639 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u0645\u0635\u062f\u0631\u0629 \u0644\u0647\u0630\u0627 \u0627\u0644\u0646\u0648\u0639 \u0645\u0646 \u0627\u0644\u0631\u0633\u0645 TVQ \u0623\u064a \u0644\u0627 \u064a\u0645\u0643\u0646 \u0644\u0644\u0645\u0646\u062a\u062c \u0623\u0646 \u064a\u062d\u0635\u0644 \u0639\u0644\u0649 \u0627\u0644\u0631\u0633\u0645 \u0645\u0646 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0623\u062c\u0627\u0646\u0628 \u0623\u062b\u0646\u0627\u0621 \u0642\u064a\u0627\u0645\u0647 \u0628\u062a\u0635\u062f\u064a\u0631 \u0627\u0644\u0633\u0644\u0639 \u0648 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u062e\u0627\u0631\u062c \u0645\u0642\u0627\u0637\u0639\u0629 QUEBEC .<\/span><\/p>\n

\u0628 \u2013 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062f : \u0639\u0646\u062f \u0627\u0633\u062a\u0631\u0627\u062f \u0627\u0644\u0633\u0644\u0639 \u0625\u0644\u0649 \u0643\u0646\u062f\u0627 \u064a\u0642\u0648\u0645 \u0627\u0644\u0645\u0633\u062a\u0648\u0631\u062f \u0628\u062f\u0641\u0639 \u0642\u064a\u0645\u0629 TPS \u0645\u0628\u0627\u0634\u0631\u0629 \u0628\u0639\u062f \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u062c\u0645\u0631\u0643\u0629 \u0648 \u064a\u0645\u0643\u0646\u0647 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u062a\u062e\u0641\u064a\u0636\u0627\u062a \u0623\u0648 \u0642\u0631\u0636 \u062c\u0628\u0627\u0626\u064a \u062d\u0627\u0644\u0629 \u0643\u0648\u0646 \u0627\u0644\u0633\u0644\u0639 \u0627\u0633\u062a\u0647\u0644\u0627\u0643\u064a\u0629 \u0623\u0648 \u0645\u0648\u062c\u0647\u0629 \u0644\u0644\u0645\u062c\u0627\u0644 \u0627\u0644\u0635\u0646\u0627\u0639\u064a .<\/span><\/p>\n

\u0641\u064a \u0645\u0642\u0627\u0637\u0639\u0629 QUEBEC \u062a\u0645\u0646\u062d \u0639\u062f\u0629 \u062a\u0633\u0647\u064a\u0644\u0627\u062a \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u062f\u0641\u0639 \u062d\u064a\u062b \u0644\u0627 \u064a\u0642\u0648\u0645 \u0627\u0644\u0641\u0631\u062f \u0628\u0627\u0644\u062f\u0641\u0639 \u0645\u0628\u0627\u0634\u0631\u0629 \u0628\u0639\u062f \u0627\u0644\u062c\u0645\u0631\u0643\u0629 \u0628\u0644 \u0627\u0644\u0639\u0643\u0633 \u0641\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u0645\u0642\u0627\u0637\u0639\u0629 \u062a\u062a\u0645\u062a\u0639 \u0628\u0645\u062c\u0627\u0644 \u0636\u0631\u064a\u0628\u064a \u0645\u062d\u0641\u0632 \u062d\u064a\u062b \u0644\u0627 \u062a\u062f\u0641\u0639 \u0645\u0628\u0627\u0644\u063a \u0643\u0628\u064a\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u0623\u0648\u0644\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u0639\u0645\u0644\u0629 \u0641\u064a \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0648 \u0641\u064a \u0646\u0641\u0633 \u0627\u0644\u0648\u0642\u062a \u062a\u0642\u0648\u0645 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u062f\u062e\u0644 \u0641\u064a QUEBEC \u0628\u062c\u0645\u0639 tps\u0648 tvq\u0645\u0646 \u0627\u062c\u0644 \u062a\u0642\u0644\u064a\u0644 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062a\u062d\u0635\u064a\u0644 .<\/span>
\n\u0645\u0639\u062f\u0644 TVQ \u0647\u0648 7.5% \u064a\u0637\u0628\u0642 \u0639\u0644\u0649 \u0633\u0639\u0631 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0648 \u0628\u0625\u0636\u0627\u0641\u0629 \u0645\u0639\u062f\u0644 TPS \u064a\u0635\u0628\u062d \u0627\u0644\u0645\u0639\u062f\u0644 \u0627\u0644\u0639\u0627\u0645 14.5%.<\/span><\/p>\n

\u0627\u0644\u0641\u0631\u0639 \u0627\u0644\u062b\u0627\u0644\u062b : \u0627\u0644\u062d\u0642\u0648\u0642 \u0627\u0644\u062c\u0645\u0631\u0643\u064a\u0629 \u0648 \u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u062e\u0627\u0635\u0629 (1)<\/span><\/p>\n

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

\u0643\u0645\u0627 \u0623\u0648\u062c\u062f \u0627\u0644\u0645\u0634\u0631\u0639 \u0627\u0644\u0643\u0646\u062f\u064a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062a\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0632\u064a\u062f \u0642\u064a\u0645\u062a\u0647\u0627 \u0639\u0646 60000$ \u0643\u0646\u062f\u064a \u060c \u0648 \u062a\u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0642\u064a\u0645\u0629 \u0627\u0644\u062a\u0631\u0643\u0629 \u0643\u0644\u0647\u0627 \u0628\u0635\u0631\u0641 \u0627\u0644\u0646\u0638\u0631 \u0639\u0646 \u0639\u062f\u062f \u0627\u0644\u0648\u0631\u062b\u0629 \u0627\u0648 \u062f\u0631\u062c\u0629 \u0642\u0631\u0627\u0628\u062a\u0647\u0645 \u0644\u0644\u0645\u0648\u0631\u062b\u060c \u0648 \u0623\u0633\u0639\u0627\u0631\u0647\u0627 \u062a\u0635\u0627\u0639\u062f\u064a\u0629 \u062a\u062a\u0631\u0627\u0648\u062d \u0628\u064a\u0646 3% \u0648 77% \u0644\u0645\u0644 \u0632\u0627\u062f \u0639\u0646 10000000 $ \u0643\u0646\u062f\u064a \u060c \u0648 \u0643\u0627\u0646 \u0644\u0632\u0627\u0645\u0627 \u0639\u0644\u0649 \u0627\u0644\u0645\u0634\u0631\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0643\u0646\u062f\u064a \u0623\u0646 \u064a\u0641\u0631\u0636 \u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0647\u0628\u0627\u062a \u0644\u0625\u064a\u062c\u0627\u062f \u0627\u0644\u062a\u0648\u0627\u0632\u0646 \u0628\u064a\u0646\u0647\u0627 \u0648 \u0628\u064a\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062a\u0631\u0643\u0627\u062a \u0648 \u0630\u0644\u0643 \u0644\u0644\u062d\u064a\u0644\u0648\u0644\u0629 \u062f\u0648\u0646 \u062a\u0648\u0633\u0639 \u0627\u0644\u0623\u062d\u064a\u0627\u0621 \u0641\u064a \u0645\u0646\u062d \u062c\u0627\u0646\u0628 \u0643\u0628\u064a\u0631 \u0645\u0646 \u0623\u0645\u0648\u0627\u0644\u0647\u0645 \u0623\u062b\u0646\u0627\u0621 \u062d\u064a\u0627\u062a\u0647\u0645 \u0644\u0648\u0631\u062b\u062a\u0647\u0645 \u062a\u062e\u0644\u0635\u0627 \u0645\u0646 \u0633\u0631\u064a\u0627\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062a\u0631\u0643\u0627\u062a \u0648 \u062a\u062a\u0631\u0627\u0648\u062d \u0627\u0644\u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u062a\u0635\u0627\u0639\u062f\u064a\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0647\u0628\u0627\u062a \u0628\u064a\u0646 2.25% \u2013 7.75% .<\/span><\/p>\n

\u0643\u0645\u0627 \u062a\u0648\u062c\u062f \u0623\u0646\u0648\u0627\u0639 \u0623\u062e\u0631\u0649 \u0645\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0643\u0646\u062f\u064a\u0629 \u0646\u0630\u0643\u0631 \u0645\u0646\u0647\u0627 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u062d\u062f\u062f \u062d\u0633\u0628 \u062d\u062c\u0645 \u0627\u0644\u0645\u0628\u0627\u062f\u0644\u0627\u062a \u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0648 \u0636\u0631\u0627\u0626\u0628 \u062a\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0633\u064a\u0646\u0645\u0627\u062a\u0648\u063a\u0631\u0627\u0641\u064a \u0648 \u0627\u0644\u062a\u0644\u0641\u0632\u064a\u0648\u0646\u064a \u060c \u0636\u0631\u0627\u0626\u0628 \u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u062f\u0628\u0644\u062c\u0629 \u060c \u0627\u0644\u062a\u0633\u062c\u064a\u0644\u0627\u062a \u0627\u0644\u0635\u0648\u062a\u064a\u0629 \u060c \u0627\u0644\u062d\u0641\u0644\u0627\u062a \u0627\u0644\u0645\u0648\u0633\u064a\u0642\u064a\u0629 \u060c \u0627\u0644\u0645\u0633\u0631\u062d\u064a\u0629 \u060c \u0627\u0644\u0643\u0648\u0645\u064a\u062f\u064a\u0629 \u060c \u0627\u0644\u0646\u0634\u0631 \u0648 \u0637\u0628\u0627\u0639\u0629 \u0627\u0644\u0643\u062a\u0628 \u060c \u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u062a\u062a\u0645\u064a\u0632 \u0628\u0625\u0645\u0643\u0627\u0646\u064a\u0629 \u0627\u0633\u062a\u0641\u0627\u062f\u0629 \u0623\u0635\u062d\u0627\u0628\u0647\u0627 \u0645\u0646 \u0642\u0631\u0648\u0636 \u062c\u0628\u0627\u0626\u064a\u0629<\/span>
\nv \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0633\u064a\u0646\u0645\u0627\u062a\u0648\u063a\u0631\u0627\u0641\u064a \u0648 \u0627\u0644\u062a\u0644\u0641\u0632\u064a\u0648\u0646\u064a : \u0643\u0644 \u0634\u0631\u0643\u0629 \u0645\u062a\u062d\u0635\u0644\u0629 \u0639\u0644\u0649 \u0634\u0647\u0627\u062f\u0629 \u0646\u0647\u0627\u0626\u064a\u0629 \u0645\u0646 \u0637\u0631\u0641 sodec \u0644\u0647\u0627 \u0627\u0644\u062d\u0642 \u0641\u064a \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0642\u0631\u0636 \u062c\u0628\u0627\u0626\u064a \u0642\u0627\u0628\u0644 \u0644\u0644\u0627\u0633\u062a\u0631\u062c\u0627\u0639 \u0645\u0642\u062f\u0631 \u0628 33.33 % \u0645\u0646 \u0627\u0644\u064a\u062f \u0627\u0644\u0639\u0627\u0645\u0644\u0629 \u0627\u0644\u062a\u064a \u062a\u0639\u0645\u0644 \u0641\u064a \u0625\u0646\u062a\u0627\u062c \u062d\u0635\u0635 \u0627\u0644\u0623\u0637\u0641\u0627\u0644 \u0648 \u0627\u0644\u0623\u0634\u0631\u0637\u0629 \u0627\u0644\u0648\u062b\u0627\u0626\u0642\u064a\u0629 \u060c \u0627\u0644\u0639\u0644\u0645\u064a\u0629 \u060c \u0628\u0639\u0636 \u0627\u0644\u062d\u0635\u0635 \u0627\u0644\u062a\u0644\u0641\u0632\u064a\u0648\u0646\u064a\u0629 \u060c \u0627\u0644\u0645\u0646\u0648\u0639\u0627\u062a \u0648 \u0627\u0644\u0645\u062c\u0644\u0627\u062a .<\/span>
\nv \u0627\u0644\u062e\u062f\u0639 \u0627\u0644\u0633\u064a\u0646\u0645\u0627\u0626\u064a\u0629 \u0648 \u0627\u0644\u062a\u0642\u0646\u064a\u0627\u062a \u0627\u0644\u0631\u0642\u0645\u064a\u0629 : \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0633\u062a\u0639\u0645\u0644 \u0647\u0630\u0627 \u0627\u0644\u0646\u0648\u0639 \u0645\u0646 \u0627\u0644\u062a\u0642\u0646\u064a\u0627\u062a \u064a\u0631\u062a\u0641\u0639 \u0627\u0644\u0642\u0631\u0636 \u0645\u0646 33.33% \u0625\u0644\u0649 45% .<\/span>
\nv \u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u062f\u0628\u0644\u062c\u0629 : \u062a\u062a\u062d\u0635\u0644 \u0647\u0630\u0647 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0639\u0644\u0649 \u0642\u0631\u0636 \u0645\u0642\u062f\u0631 \u0628 33.33% \u0645\u0646 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0647\u0630\u0647 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 .<\/span>
\nv \u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u062a\u0633\u062c\u064a\u0644\u0627\u062a \u0627\u0644\u0635\u0648\u062a\u064a\u0629 : \u062a\u062d\u0635\u0644 \u0647\u0630\u0647 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0639\u0644\u0649 \u0646\u0633\u0628\u0629 33.33% \u0645\u0646 \u0645\u062c\u0645\u0648\u0639 \u0623\u062c\u0648\u0631 \u0627\u0644\u064a\u062f \u0627\u0644\u0639\u0627\u0645\u0644\u0629 .<\/span>
\nv \u0627\u0644\u062d\u0641\u0644\u0627\u062a \u0627\u0644\u0645\u0648\u0633\u064a\u0642\u064a\u0629 \u060c \u0627\u0644\u0645\u0633\u0631\u062d\u064a\u0629 \u0648 \u0627\u0644\u0643\u0648\u0645\u064a\u062f\u064a\u0629 : \u062a\u062d\u0635\u0644 \u0639\u0644\u0649 \u0642\u0631\u0636 \u0628\u0646\u0633\u0628\u0629 45% \u0645\u0646 \u0645\u062c\u0645\u0648\u0639 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0645\u0628\u0631\u0631 \u062f\u0648\u0646 \u0623\u0646 \u064a\u062a\u0639\u062f\u0649 300000$ \u0643\u0646\u062f\u064a .<\/span>
\nv \u0627\u0644\u0642\u0631\u0636 \u0627\u0644\u062e\u0627\u0635 \u0628\u0646\u0634\u0631 \u0648 \u0637\u0628\u0627\u0639\u0629 \u0627\u0644\u0643\u062a\u0628 : \u062a\u062d\u0635\u0644 \u0639\u0644\u0649 \u0642\u0631\u0636 \u0628\u0646\u0633\u0628\u0629 40 % \u0645\u0646 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u064a\u062f \u0627\u0644\u0639\u0627\u0645\u0644\u0629 \u0644\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u062a\u062d\u0636\u064a\u0631\u064a\u0629 \u062f\u0648\u0646 \u0623\u0646 \u064a\u062a\u0639\u062f\u0649 \u0627\u0644\u0642\u0631\u063650% \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0648 30 % \u0645\u0646 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u064a\u062f \u0627\u0644\u0639\u0627\u0645\u0644\u0629 \u0641\u064a \u0627\u0644\u0637\u0628\u0627\u0639\u0629 \u062f\u0648\u0646 \u0623\u0646 \u062a\u062a\u0639\u062f\u0649 500000$ \u0643\u0646\u062f\u064a \u0639\u0644\u0649 \u0643\u0644 \u0639\u0646\u0648\u0627\u0646 .<\/span>
\n\u0627\u0644\u0645\u0628\u062d\u062b \u0627\u0644\u062b\u0627\u0644\u062b : \u0645\u0642\u0627\u0631\u0646\u0629 \u0628\u064a\u0646 \u0627\u0644\u0646\u0638\u0627\u0645\u064a\u0646<\/span><\/p>\n

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

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\u0637\u0631\u064a\u0642\u0629 \u0623\u062e\u0631\u0649 \u0644\u0644\u062a\u0635\u0631\u064a\u062d \u0639\u0628\u0631 \u0634\u0628\u0643\u0629 \u0627\u0644\u0627\u0646\u062a\u0631\u0646\u064a\u062a \u062a\u0633\u0645\u0649 :\u201d ted \u201d<\/span><\/p>\n

** transmission \u00e9lectronique des d\u00e9clarations ** \u0648 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u062e\u0627\u0635 \u0628\u0630\u0644\u0643 :<\/span><\/p>\n

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

\u0627\u0644\u062e\u0627\u062a\u0645\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0629<\/span><\/p>\n

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

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

\u00d7 \u0627\u0644\u0648\u0639\u0627\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u062c\u0632\u0627\u0626\u0631\u064a \u0644\u0627 \u0632\u0627\u0644 \u0648\u0639\u0627\u0621 \u0636\u064a\u0642\u0627 \u064a\u0639\u062a\u0645\u062f \u0639\u0644\u0649 \u0627\u0644\u062c\u0628\u0627\u064a\u0629 \u0627\u0644\u0628\u062a\u0631\u0648\u0644\u064a\u0629 \u0628\u062f\u0631\u062c\u0629 \u0643\u0628\u064a\u0631\u0629 \u064a\u062c\u0639\u0644 \u0627\u0644\u062f\u0648\u0644\u0629 \u062a\u0639\u062a\u0645\u062f \u0639\u0644\u0649 \u0647\u0630\u0627 \u0627\u0644\u0645\u0648\u0631\u062f \u0627\u0644\u0630\u064a \u0644\u0627 \u064a\u0645\u0643\u0646 \u0627\u0644\u062a\u062d\u0643\u0645 \u0641\u064a\u0647 \u062c\u064a\u062f\u0627 \u0628\u0633\u0628\u0628 \u0639\u062f\u0629 \u0639\u0648\u0627\u0645\u0644 \u0648 \u062a\u063a\u064a\u0631\u0627\u062a \u0637\u0628\u064a\u0639\u064a\u0629 \u060c \u062f\u0648\u0644\u064a\u0629 \u0648 \u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u060c \u0644\u0630\u0627 \u064a\u0633\u062a\u062d\u0633\u0646 \u0623\u0646 \u0644\u0627 \u062a\u0631\u062a\u0643\u0632 \u0636\u0631\u0627\u0626\u0628\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u0646\u0648\u0639 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631 \u0648 \u0627\u0644\u0633\u0639\u064a \u0644\u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u062f\u0644\u0627\u062a \u0645\u0646\u0627\u0633\u0628\u0629 \u0644\u0644\u0646\u0634\u0627\u0637\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629 \u0641\u064a \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0648 \u062a\u0639\u062f\u064a\u0644\u0647\u0627 \u0648\u0641\u0642 \u0645\u0627 \u062a\u0631\u0627\u0647 \u0645\u0646\u0627\u0633\u0628\u0627 \u0644\u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0648 \u062f\u0641\u0639 \u0639\u062c\u0644\u0629 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0646\u062d\u0648 \u0627\u0644\u0623\u0645\u0627\u0645 .<\/span>
\n\u00d7 \u062a\u062e\u0641\u064a\u0641 \u0627\u0644\u0639\u0628\u0621 \u0648 \u0627\u0644\u0636\u063a\u0637 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0639\u0644\u0649 \u0627\u0644\u0639\u0627\u0645\u0644 \u0627\u0644\u0628\u0633\u064a\u0637 \u0648 \u062c\u0639\u0644 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0643\u062b\u0631 \u0634\u0641\u0627\u0641\u064a\u0629 \u0648 \u0646\u0632\u0627\u0647\u0629 .<\/span>
\n\u00d7 \u062a\u0648\u0641\u064a\u0631 \u0627\u0644\u062a\u0642\u0646\u064a\u0627\u062a \u0627\u0644\u062d\u062f\u064a\u062b\u0629 \u0644\u0644\u062a\u0635\u0631\u064a\u062d \u0648 \u0627\u0644\u062a\u062d\u0635\u064a\u0644 \u0645\u0646 \u0627\u062c\u0644 \u062a\u0648\u0641\u064a\u0631 \u0627\u0644\u0648\u0642\u062a \u0648 \u0627\u0644\u0645\u0627\u0644 .<\/span>
\n\u00d7 \u0645\u062d\u0627\u0648\u0644\u0629 \u0625\u0646\u0645\u0627\u0621 \u0627\u0644\u062b\u0642\u0627\u0641\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0644\u062f\u0649 \u0627\u0644\u0645\u0643\u0644\u0641 \u062d\u062a\u0649 \u064a\u0646\u0636\u0631 \u0627\u0644\u0649 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0623\u0646\u0647\u0627 \u0648\u0627\u062c\u0628 \u064a\u0642\u062f\u0645\u0647\u0627 \u0627\u0644\u0641\u0631\u062f \u0646\u062d\u0648 \u0645\u062c\u062a\u0645\u0639\u0647 \u0648 \u0644\u064a\u0633\u062a \u0638\u0644\u0645\u0627 \u0623\u0648 \u0627\u0642\u062a\u0637\u0627\u0639\u0627 \u0645\u0646 \u0637\u0631\u0641 \u0627\u0644\u062f\u0648\u0644\u0629 .<\/span>
\n\u00d7 \u062a\u0643\u0648\u064a\u0646 \u0627\u0644\u0645\u0631\u0627\u0642\u0628\u064a\u0646 \u0648 \u0623\u0639\u0648\u0627\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u062a\u0643\u0648\u064a\u0646\u0627 \u0645\u0646\u0627\u0633\u0628\u0627 .<\/span>
\n\u00d7 \u0648 \u0623\u062e\u064a\u0631\u0627 \u0627\u0644\u0628\u062d\u062b \u0639\u0646 \u0645\u0639\u062f\u0644\u0627\u062a \u0627\u0643\u062b\u0631 \u0645\u0646\u0627\u0633\u0628\u0629 \u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0642\u062a\u0635\u0627\u062f \u0627\u0644\u0642\u0631\u0646 \u0627\u0644\u0648\u0627\u062d\u062f \u0648 \u0627\u0644\u0639\u0634\u0631\u064a\u0646 \u0648 \u0627\u062f\u062e\u0627\u0644 \u0627\u0644\u062a\u0642\u0646\u064a\u0627\u062a \u0627\u0644\u0631\u0642\u0645\u064a\u0629 .<\/span><\/p>\n

\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639:<\/span><\/p>\n

\u064a\u0648\u0646\u0633 \u0627\u062d\u0645\u062f \u0627\u0644\u0628\u0637\u0631\u064a\u0642 \u060c \u201d \u0627\u0644\u0646\u0638\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u201c\u060c \u0627\u0644\u0625\u0633\u0643\u0646\u062f\u0631\u064a\u0629 \u060c 2001.<\/span>
\n\u0639\u0645\u0627\u0631\u0629 \u0627\u062d\u0645\u062f \u0641\u0631\u0627\u0646\u0633\u064a\u0633 \u060c \u201c\u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u0627\u0644\u062c\u0632\u0627\u0626\u0631\u064a\u201d\u060c \u0645\u062f\u064a\u0631\u064a\u0629 \u0627\u0644\u062a\u0634\u0631\u064a\u0639 \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u060c \u0627\u0644\u062c\u0632\u0627\u0626\u0631 \u0646 2004.<\/span>
\n\u062f. \u0643\u0645\u0627\u0644 \u0631\u0632 \u064a\u0642 \u060c \u201d \u0645\u062d\u0627\u0636\u0631\u0627\u062a \u0641\u064a \u0627\u0644\u062c\u0628\u0627\u064a\u0629 \u201d \u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648 \u0627\u0644\u062a\u0633\u064a\u064a\u0631 \u060c \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0628\u0644\u064a\u062f\u0629 \u060c 2003.<\/span>
\n\u0639\u0628\u062f \u0627\u0644\u062d\u0644\u064a\u0645 \u0641\u0636\u064a\u0644\u064a \u060c \u201d \u0646\u0635\u0648\u0635 \u0641\u064a \u0627\u0644\u062c\u0628\u0627\u064a\u0629 \u201c\u060c \u0627\u0644\u0645\u062f\u0631\u0633\u0629 \u0627\u0644\u0648\u0637\u0646\u064a\u0629 \u0644\u0644\u0636\u0631\u0627\u0626\u0628 \u060c \u0627\u0644\u0642\u0644\u064a\u0639\u0629 \u060c 2000.<\/span>
\n\u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 .<\/span>
\n\u0645\u062f\u0627\u062e\u0644\u0627\u062a \u0627\u0644\u0645\u0644\u062a\u0642\u0649 \u0627\u0644\u0648\u0637\u0646\u064a \u201c\u0627\u0644\u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0627\u0644\u062c\u0632\u0627\u0626\u0631\u064a\u0629 \u0641\u064a \u0627\u0644\u0623\u0644\u0641\u064a\u0629 \u0627\u0644\u062b\u0627\u0644\u062b\u0629 PFISCA3000\u201d \u060c \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0628\u0644\u064a\u062f\u0629 \u060c 2003.<\/span>
\n\u0645\u0648\u0627\u0642\u0639 \u0627\u0644\u0627\u0646\u062a\u0631\u0646\u064a\u062a :<\/span><\/p>\n

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 <\/p>\n

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