{"id":178605,"date":"2020-05-02T22:51:07","date_gmt":"2020-05-02T19:51:07","guid":{"rendered":"https:\/\/www.mohamah.net\/law\/?p=178605"},"modified":"2020-05-02T22:51:07","modified_gmt":"2020-05-02T19:51:07","slug":"%d8%af%d9%84%d9%8a%d9%84-%d8%a7%d9%84%d9%85%d9%83%d9%84%d9%81-%d9%81%d9%8a-%d8%b6%d8%b1%d8%a7%d8%a6%d8%a8-%d8%a7%d9%84%d8%af%d8%ae%d9%84-%d8%a8%d8%a7%d9%84%d9%82%d8%a7%d9%86%d9%88%d9%86-%d8%a7%d9%84","status":"publish","type":"post","link":"https:\/\/www.mohamah.net\/law\/%d8%af%d9%84%d9%8a%d9%84-%d8%a7%d9%84%d9%85%d9%83%d9%84%d9%81-%d9%81%d9%8a-%d8%b6%d8%b1%d8%a7%d8%a6%d8%a8-%d8%a7%d9%84%d8%af%d8%ae%d9%84-%d8%a8%d8%a7%d9%84%d9%82%d8%a7%d9%86%d9%88%d9%86-%d8%a7%d9%84\/","title":{"rendered":"\u062f\u0644\u064a\u0644 \u0627\u0644\u0645\u0643\u0644\u0641 \u0641\u064a \u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062f\u062e\u0644 \u0628\u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0639\u0631\u0627\u0642\u064a"},"content":{"rendered":"<p style=\"text-align: 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\u062a\u0627\u0631\u064a\u062e \u062a\u0628\u0644\u063a\u0647 \u0645\u0628\u064a\u0646\u0627\u064b \u0623\u0633\u0628\u0627\u0628 \u0627\u0639\u062a\u0631\u0627\u0636\u0647 \u0648\u0627\u0644\u062a\u0639\u062f\u064a\u0644 \u0627\u0644\u0630\u064a \u064a\u0637\u0644\u0628\u0647 \u0648\u0625\u0630\u0627 \u0631\u0641\u0636\u062a \u0627\u0644\u0633\u0644\u0637\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0639\u062a\u0631\u0627\u0636\u0647 \u0639\u0644\u0649 \u0645\u0642\u062f\u0627\u0631 \u0627\u0644\u062f\u062e\u0644 \u0623\u0648 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u0644\u0647 \u0623\u0646 \u064a\u0633\u062a\u0623\u0646\u0641 \u0642\u0631\u0627\u0631\u0647\u0627 \u0644\u062f\u0649 \u0644\u062c\u0646\u0629 \u0627\u0644\u0627\u0633\u062a\u0626\u0646\u0627\u0641 \u062e\u0644\u0627\u0644 (21 \u064a\u0648\u0645\u0627\u064b) \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u062a\u0628\u0644\u064a\u063a\u0647 \u0628\u0631\u0641\u0636 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0636 \u0648\u0644\u0647 \u0623\u064a\u0636\u0627\u064b \u0623\u0646 \u064a\u0637\u0639\u0646 \u062a\u0645\u064a\u064a\u0632\u0627\u064b \u0628\u0642\u0631\u0627\u0631 \u0644\u062c\u0646\u0629 \u0627\u0644\u0627\u0633\u062a\u0626\u0646\u0627\u0641.\u00a0\u0633\u0639\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0644\u0644\u0633\u0646\u0648\u0627\u062a 2010 \u06482011 \u06482013 \u0627\u0644\u062a\u0642\u062f\u064a\u0631\u064a\u0629<\/span><\/p>\n<div class=\"cms_table\" style=\"text-align: justify;\">\n<table class=\"cms_table\" width=\"266\">\n<tbody>\n<tr class=\"cms_table_tr\" valign=\"top\">\n<td class=\"cms_table_td\">\n<div><span style=\"font-size: 14pt;\">\u0634\u0631\u064a\u062d\u0629 \u0627\u0644\u062f\u062e\u0644<\/span><\/div>\n<\/td>\n<td class=\"cms_table_td\">\n<div><span style=\"font-size: 14pt;\">\u0627\u0644\u0646\u0633\u0628\u0629<\/span><\/div>\n<\/td>\n<\/tr>\n<tr class=\"cms_table_tr\" valign=\"top\">\n<td class=\"cms_table_td\">\n<div><span style=\"font-size: 14pt;\">\u0645\u0640\u0640\u0640\u0640\u0646 1 \u0627\u0644\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u064a 500000<\/span><\/div>\n<\/td>\n<td class=\"cms_table_td\">\n<div><span style=\"font-size: 14pt;\">3%<\/span><\/div>\n<\/td>\n<\/tr>\n<tr class=\"cms_table_tr\" valign=\"top\">\n<td class=\"cms_table_td\">\n<div><span style=\"font-size: 14pt;\">\u0645\u0646 500000 \u0627\u0644\u0640\u0649 1000000<\/span><\/div>\n<\/td>\n<td class=\"cms_table_td\">\n<div><span style=\"font-size: 14pt;\">5%<\/span><\/div>\n<\/td>\n<\/tr>\n<tr class=\"cms_table_tr\" valign=\"top\">\n<td class=\"cms_table_td\">\n<div><span style=\"font-size: 14pt;\">\u0645\u0646 1000000 \u0627\u0644\u0649 2000000<\/span><\/div>\n<\/td>\n<td class=\"cms_table_td\">\n<div><span style=\"font-size: 14pt;\">10%<\/span><\/div>\n<\/td>\n<\/tr>\n<tr class=\"cms_table_tr\" valign=\"top\">\n<td class=\"cms_table_td\">\n<div><span style=\"font-size: 14pt;\">&#8211; \u0645\u0646 2000000 \u0641\u0645\u0627 \u0641\u0648\u0642<\/span><\/div>\n<\/td>\n<td class=\"cms_table_td\">\n<div><span style=\"font-size: 14pt;\">15%<\/span><\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p style=\"text-align: justify;\">\n<div style=\"text-align: justify;\"><strong><span style=\"font-size: 14pt;\">\u0633\u0639\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0644\u0644\u0633\u0646\u0629 2012 \u0627\u0644\u062a\u0642\u062f\u064a\u0631\u064a\u0629<\/span><\/strong><\/div>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">\u00a0<\/span><\/p>\n<div style=\"text-align: justify;\">\n<div class=\"cms_table\">\n<table class=\"cms_table\" width=\"266\">\n<tbody>\n<tr class=\"cms_table_tr\" valign=\"top\">\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">\u0634\u0631\u064a\u062d\u0629 \u0627\u0644\u062f\u062e\u0644<\/span><\/td>\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">\u0627\u0644\u0646\u0633\u0628\u0629<\/span><\/td>\n<\/tr>\n<tr class=\"cms_table_tr\" valign=\"top\">\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">\u0645\u0640\u0640\u0640\u0640\u0646 1 \u0625\u0644\u0649 250000<\/span><\/td>\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">3%<\/span><\/td>\n<\/tr>\n<tr class=\"cms_table_tr\" valign=\"top\">\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">\u0645\u0646250000\u0625\u0644\u0649 500000<\/span><\/td>\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">5%<\/span><\/td>\n<\/tr>\n<tr class=\"cms_table_tr\" valign=\"top\">\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">\u0645\u0646 500000 \u0625\u0644\u0649 1000000<\/span><\/td>\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">10%<\/span><\/td>\n<\/tr>\n<tr class=\"cms_table_tr\" valign=\"top\">\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">\u0645\u0646 1000000 \u0641\u0645\u0627 \u0641\u0648\u0642<\/span><\/td>\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">15%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><\/p>\n<p><\/span><\/p>\n<div style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong>\u0627\u0644\u0633\u0645\u0627\u062d\u0627\u062a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0644\u0644\u0633\u0646\u0648\u0627\u062a 2010\u00a0\u0648 2011\u0648 2013 \u062a\u0642\u062f\u064a\u0631\u064a\u0629<\/strong><\/p>\n<p><\/span><\/div>\n<div style=\"text-align: justify;\">\n<div class=\"cms_table\">\n<table class=\"cms_table\">\n<tbody>\n<tr class=\"cms_table_tr\" valign=\"top\">\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">\u0627\u0644\u062d\u0627\u0644\u0629<\/span><\/td>\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">\u0645\u0642\u062f\u0627\u0631 \u0627\u0644\u0633\u0645\u0627\u062d \u0628\u0627\u0644\u062f\u064a\u0646\u0627\u0631 \u0627\u0644\u0639\u0631\u0627\u0642\u064a<\/span><\/td>\n<\/tr>\n<tr class=\"cms_table_tr\" valign=\"top\">\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">\u0644\u0630\u0627\u062a\u0647<\/span><\/td>\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">5000000<\/span><\/td>\n<\/tr>\n<tr class=\"cms_table_tr\" valign=\"top\">\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">\u0644\u0632\u0648\u062c\u062a\u0647 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0631\u0628\u0629 \u0628\u064a\u062a<\/span><\/td>\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">4000000<\/span><\/td>\n<\/tr>\n<tr class=\"cms_table_tr\" valign=\"top\">\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">\u0644\u0643\u0644 \u0648\u0644\u062f \u0623\u0648 \u0628\u0646\u062a \u064a\u0633\u062a\u062d\u0642 \u0639\u0646\u0647\u0645 \u0627\u0644\u0633\u0645\u0627\u062d \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0647\u0645\u0627 \u0628\u0644\u063a \u0639\u062f\u062f\u0647\u0645.<\/span><\/td>\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">400000<\/span><\/td>\n<\/tr>\n<tr class=\"cms_table_tr\" valign=\"top\">\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">\u0627\u0644\u0645\u0637\u0644\u0642\u0629 \u0623\u0648 \u0627\u0644\u0623\u0631\u0645\u0644\u0629<\/span><\/td>\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">6400000<\/span><\/td>\n<\/tr>\n<tr class=\"cms_table_tr\" valign=\"top\">\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">\u0633\u0645\u0627\u062d \u0627\u0644\u0639\u0645\u0631 \u0644\u0645\u0646 \u0623\u062a\u0645 63 \u0633\u0646\u0629<\/span><\/td>\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">600000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><\/p>\n<p><\/span><\/p>\n<div style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong>\u0627\u0644\u0633\u0645\u0627\u062d\u0627\u062a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0644\u0644\u0633\u0646\u06292012 \u062a\u0642\u062f\u064a\u0631\u064a\u0629<\/strong><\/p>\n<p><\/span><\/div>\n<div style=\"text-align: justify;\">\n<div class=\"cms_table\">\n<table class=\"cms_table\">\n<tbody>\n<tr class=\"cms_table_tr\" valign=\"top\">\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">\u0627\u0644\u062d\u0627\u0644\u0629<\/span><\/td>\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">\u0645\u0642\u062f\u0627\u0631 \u0627\u0644\u0633\u0645\u0627\u062d \u0628\u0627\u0644\u062f\u064a\u0646\u0627\u0631 \u0627\u0644\u0639\u0631\u0627\u0642\u064a<\/span><\/td>\n<\/tr>\n<tr class=\"cms_table_tr\" valign=\"top\">\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">\u0644\u0630\u0627\u062a\u0647<\/span><\/td>\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">2500000<\/span><\/td>\n<\/tr>\n<tr class=\"cms_table_tr\" valign=\"top\">\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">\u0644\u0632\u0648\u062c\u062a\u0647 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0631\u0628\u0629 \u0628\u064a\u062a<\/span><\/td>\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">2000000<\/span><\/td>\n<\/tr>\n<tr class=\"cms_table_tr\" valign=\"top\">\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">\u0644\u0643\u0644 \u0648\u0644\u062f \u0623\u0648 \u0628\u0646\u062a \u064a\u0633\u062a\u062d\u0642 \u0639\u0646\u0647\u0645 \u0627\u0644\u0633\u0645\u0627\u062d \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0647\u0645\u0627 \u0628\u0644\u063a \u0639\u062f\u062f\u0647\u0645.<\/span><\/td>\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">200000<\/span><\/td>\n<\/tr>\n<tr class=\"cms_table_tr\" valign=\"top\">\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">\u0627\u0644\u0645\u0637\u0644\u0642\u0629 \u0623\u0648 \u0627\u0644\u0623\u0631\u0645\u0644\u0629<\/span><\/td>\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">3200000<\/span><\/td>\n<\/tr>\n<tr class=\"cms_table_tr\" valign=\"top\">\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">\u0633\u0645\u0627\u062d \u0627\u0644\u0639\u0645\u0631 \u0644\u0645\u0646 \u0623\u062a\u0645 63 \u0633\u0646\u0629<\/span><\/td>\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">300000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><br \/>\n<a href=\"https:\/\/www.dorar-aliraq.net\/threads\/511108-%D8%AF%D9%84%D9%8A%D9%84-%D8%A7%D9%84%D9%85%D9%83%D9%84%D9%81-%D9%81%D9%8A-%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9-%D8%A7%D9%84%D8%AF%D8%AE%D9%84-%D9%81%D9%8A-%D8%A7%D9%84%D8%B9%D8%B1%D8%A7%D9%82\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" class=\"jqlboxcont cboxElement\" src=\"http:\/\/tax.mof.gov.iq\/uploads\/%D9%85%D8%AE%D8%B7%D8%B7%20%D8%A7%D9%84%D8%A7%D8%B9%D9%85%D8%A7%D9%84%20%D8%A7%D9%84%D8%AC%D8%AF%D9%8A%D8%AF%D9%86%D8%B3%D8%AE.jpg\" alt=\"\" \/><\/a><br \/>\n<\/span><br \/>\n<span style=\"font-size: 14pt;\"><strong>\u0623\u0645\u062b\u0644\u0629\u062d\u0648\u0644 \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u062a\u0642\u062f\u064a\u0631 \u0627\u0644\u0645\u0643\u0644\u0641\u064a\u0646 \u0639\u0646 \u0623\u0631\u0628\u0627\u062d \u0628\u0639\u0636 \u0627\u0644\u0645\u0647\u0646 :\u0640<\/strong><br \/>\n<strong><u>\u0627\u0644\u0627\u0633\u062a\u064a\u0631\u0627\u062f :\u0640<\/u><\/strong><u><\/p>\n<p><\/u>\u0645\u062b\u0627\u0644 (1) :\u0640<\/p>\n<p><\/span><br \/>\n<span style=\"font-size: 14pt;\">\u0627\u0644\u0645\u0643\u0644\u0641 (\u0628) \u0623\u0639\u0632\u0628 \u0642\u0627\u0645 \u0628\u0627\u0633\u062a\u064a\u0631\u0627\u062f \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062a\u0627\u0644\u064a\u0629\u0648\u062d\u0633\u0628 \u0627\u0644\u0645\u0639\u0637\u064a\u0627\u062a \u0627\u0644\u0645\u0624\u0634\u0631\u0629 \u0625\u0632\u0627\u0621\u0647\u0627 \u0641\u064a \u0627\u0644\u062c\u062f\u0648\u0644 \u0623\u062f\u0646\u0627\u0647 , \u0648\u0628\u0641\u0631\u0636 \u0623\u0646 \u0633\u0639\u0631 \u0627\u0644\u0635\u0631\u0641 \u0647\u0648 1200\u062f\u064a\u0646\u0627\u0631\/$ \u0641\u064a\u062a\u0645 \u0627\u0633\u062a\u062e\u0631\u0627\u062c \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0643\u0645\u0627 \u064a\u0644\u064a :<\/p>\n<p><\/span><\/p>\n<div style=\"text-align: justify;\">\n<div class=\"cms_table\">\n<table class=\"cms_table\">\n<tbody>\n<tr class=\"cms_table_tr\" valign=\"top\">\n<td class=\"cms_table_td\">\n<div><span style=\"font-size: 14pt;\">\u062a<\/span><\/div>\n<\/td>\n<td class=\"cms_table_td\">\n<div><span style=\"font-size: 14pt;\">\u0627\u0644\u0645\u0627\u062f\u0629 \u0627\u0644\u0645\u0633\u062a\u0648\u0631\u062f\u0629<\/span><\/div>\n<\/td>\n<td class=\"cms_table_td\">\n<div><span style=\"font-size: 14pt;\">\u0645\u0628\u0644\u063a \u0627\u0644\u0627\u0633\u062a\u064a\u0631\u0627\u062f<\/span><\/div>\n<div><span style=\"font-size: 14pt;\">$<\/span><\/div>\n<\/td>\n<td class=\"cms_table_td\">\n<div><span style=\"font-size: 14pt;\">\u0645\u0628\u0644\u063a \u0627\u0644\u0631\u0633\u0645<\/span><\/div>\n<div><span style=\"font-size: 14pt;\">\u062f\u064a\u0646\u0627\u0631<\/span><\/div>\n<\/td>\n<td class=\"cms_table_td\">\n<div><span style=\"font-size: 14pt;\">\u0646\u0633\u0628\u0629 \u0627\u0644\u0636\u0648\u0627\u0628\u0637<\/span><\/div>\n<\/td>\n<td class=\"cms_table_td\">\n<div><span style=\"font-size: 14pt;\">\u062a\u0627\u0631\u064a\u062e \u0627\u0644\u062a\u0635\u0631\u064a\u062d\u0629<\/span><\/div>\n<\/td>\n<\/tr>\n<tr class=\"cms_table_tr\" valign=\"top\">\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">1<\/span><\/td>\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">\u0645\u0648\u0627\u062f \u063a\u0630\u0627\u0626\u064a\u0629<\/span><\/td>\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">12000<\/span><\/td>\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">708000<\/span><\/td>\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">12%<\/span><\/td>\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">25\/6\/2012<\/span><\/td>\n<\/tr>\n<tr class=\"cms_table_tr\" valign=\"top\">\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">2<\/span><\/td>\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">\u0645\u0634\u0631\u0648\u0628\u0627\u062a \u063a\u0627\u0632\u064a\u0629<\/span><\/td>\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">15000<\/span><\/td>\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">885000<\/span><\/td>\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">20%<\/span><\/td>\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">30\/12\/2012<\/span><\/td>\n<\/tr>\n<tr class=\"cms_table_tr\" valign=\"top\">\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">3<\/span><\/td>\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">\u0633\u064a\u0643\u0627\u064a\u0631<\/span><\/td>\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">20000<\/span><\/td>\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">1180000<\/span><\/td>\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">60%<\/span><\/td>\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">12\/3\/2012<\/span><\/td>\n<\/tr>\n<tr class=\"cms_table_tr\" valign=\"top\">\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">4<\/span><\/td>\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">\u0633\u064a\u0627\u0631\u0629<\/span><\/td>\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">10000<\/span><\/td>\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">590000<\/span><\/td>\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">20%<\/span><\/td>\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">25\/12\/2012<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p style=\"text-align: justify;\">\n<p><span style=\"font-size: 14pt;\">\u064a\u062d\u0633\u0628 \u0631\u0628\u062d \u0627\u0644\u0627\u0633\u062a\u064a\u0631\u0627\u062f \u0644\u0644\u0633\u0646\u0629 2013 \u062a\u0642 \u0648\u0641\u0642 \u0627\u0644\u0645\u0639\u0627\u062f\u0644\u0629 \u0627\u0644\u062a\u0627\u0644\u064a\u0629 :<\/p>\n<p><\/span><br \/>\n<span style=\"font-size: 14pt;\">(\u0642\u064a\u0645\u0629 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0633\u062a\u0648\u0631\u062f\u0629 \u00d7\u0633\u0639\u0631 \u0627\u0644\u0635\u0631\u0641 +\u0627\u0644\u0631\u0633\u0645 \u0627\u0644\u0643\u0645\u0631\u0643\u064a ) \u00d7102% \u00d7\u0646\u0633\u0628\u0629 \u0627\u0644\u0636\u0648\u0627\u0628\u0637<\/p>\n<p><\/span><br \/>\n<span style=\"font-size: 14pt;\">\u0648\u064a\u0643\u0648\u0646 \u0627\u0644\u0646\u0627\u062a\u062c \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0639\u0627\u062f\u0644\u0629 \u0647\u0648\u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 (\u0627\u0644\u0631\u0628\u062d) \u0642\u0628\u0644 \u062a\u0646\u0632\u064a\u0644 \u0627\u0644\u0633\u0645\u0627\u062d \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u062b\u0645 \u064a\u0646\u0632\u0644 \u0627\u0644\u0633\u0645\u0627\u062d \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0627\u0644\u0630\u064a \u064a\u0633\u062a\u062d\u0642\u0647 \u0627\u0644\u0645\u0643\u0644\u0641 \u0648\u064a\u062a\u0645 \u0627\u0633\u062a\u062e\u0631\u0627\u062c \u0645\u0628\u0644\u063a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0628\u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0634\u0631\u0627\u0626\u062d \u0627\u0644\u0645\u0634\u0627\u0631 \u0625\u0644\u064a\u0647\u0627 \u0622\u0646\u0641\u0627\u064b \u0648\u0643\u0645\u0627 \u064a\u0644\u064a :<\/p>\n<p><\/span><br \/>\n<span style=\"font-size: 14pt;\">\u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u063a\u0630\u0627\u0626\u064a\u0629:(12000\u00d71200+720000) \u00d7102% \u00d712% =1850688 \u062f\u064a\u0646\u0627\u0631<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u0627\u0644\u0645\u0634\u0631\u0648\u0628\u0627\u062a \u0627\u0644\u063a\u0627\u0632\u064a\u0629:(15000\u00d71200+900000)\u00d7102% \u00d720% = 3855600 \u062f\u064a\u0646\u0627\u0631<br \/>\n<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u0627\u0644\u0633\u064a\u0643\u0627\u064a\u0631:(20000\u00d7 1200 +1200000 ) \u00d7102% \u00d7 60%=15422400 \u062f\u064a\u0646\u0627\u0631<br \/>\n<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u0627\u0644\u0633\u064a\u0627\u0631\u0629:( 10000 \u00d7 1200 + 600000) \u00d7102% \u00d720% =2570400 \u062f\u064a\u0646\u0627\u0631<\/p>\n<p>1850688+3855600+15422400+2570400=23699088 \u062f\u064a\u0646\u0627\u0631(\u0645\u062c\u0645\u0648\u0639 \u0631\u0628\u062d \u0627\u0644\u0627\u0633\u062a\u064a\u0631\u0627\u062f) \u0648\u064a\u0637\u0631\u062d \u0645\u0646\u0647 \u0627\u0644\u0633\u0645\u0627\u062d \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a.<\/span><br \/>\n<span style=\"font-size: 14pt;\">23699088 \u2013 5000000 (\u0627\u0644\u0633\u0645\u0627\u062d \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a) = 186990800 \u062f\u064a\u0646\u0627\u0631 \u0635\u0627\u0641\u064a \u0627\u0644\u062f\u062e\u0644 \u0628\u0639\u062f \u062a\u0646\u0632\u064a\u0644 \u0627\u0644\u0633\u0645\u0627\u062d \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a . \u0648\u062a\u0643\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0627\u062c\u0628\u0629 \u0627\u0644\u062a\u0633\u062f\u064a\u062f = 2644863 \u062f\u064a\u0646\u0627\u0631<\/p>\n<p><\/span><br \/>\n<span style=\"font-size: 14pt;\"><u><strong>\u0645\u062b\u0627\u0644 (2)<\/strong><\/p>\n<p><\/u><\/span><br \/>\n<span style=\"font-size: 14pt;\">\u0627\u0644\u0645\u0643\u0644\u0641 (\u0633) \u0645\u062a\u0632\u0648\u062c \u0645\u0646 \u0631\u0628\u0629 \u0628\u064a\u062a \u0648\u0644\u064a\u0633 \u0644\u0647 \u0623\u0648\u0644\u0627\u062f \u0627\u0633\u062a\u0648\u0631\u062f(200 \u062b\u0644\u0627\u062c\u0629) \u0628\u0645\u0628\u0644\u063a 40000$ \u0648\u0633\u0639\u0631 \u0635\u0631\u0641 1200 \u062f\u064a\u0646\u0627\u0631\/$ :<\/p>\n<p><\/span><\/p>\n<div style=\"text-align: justify;\">\n<div class=\"cms_table\">\n<table class=\"cms_table\">\n<tbody>\n<tr class=\"cms_table_tr\" valign=\"top\">\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">\u0642\u064a\u0645\u0629 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0633\u062a\u0648\u0631\u062f\u0629\/$<\/span><\/td>\n<td class=\"cms_table_td\">\n<div><span style=\"font-size: 14pt;\">\u0627\u0644\u0631\u0633\u0645 \u0627\u0644\u0643\u0645\u0631\u0643\u064a\/\u062f\u064a\u0646\u0627\u0631<\/span><\/div>\n<\/td>\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">\u0646\u0633\u0628\u0629 \u0627\u0644\u0636\u0648\u0627\u0628\u0637<\/span><\/td>\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">\u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0627\u0633\u062a\u064a\u0631\u0627\u062f<\/span><\/td>\n<\/tr>\n<tr class=\"cms_table_tr\" valign=\"top\">\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">40000<\/span><\/td>\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">2400000<\/span><\/td>\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">20%<\/span><\/td>\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">10\/1\/2012<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><br \/>\n\u0648\u0642\u0627\u0645 \u0628\u062a\u062c\u0647\u064a\u0632\u0647\u0627 \u0625\u0644\u0649 \u0623\u062d\u062f\u0649 \u062f\u0648\u0627\u0626\u0631 \u0627\u0644\u062f\u0648\u0644\u0629 \u0628\u0645\u0628\u0644\u063a 70000000\u062f\u064a\u0646\u0627\u0631(\u0633\u0628\u0639\u0648\u0646 \u0645\u0644\u064a\u0648\u0646 \u062f\u064a\u0646\u0627\u0631)<\/p>\n<p><\/span><br \/>\n<span style=\"font-size: 14pt;\"><strong><u>\u0623\u0648\u0644\u0627\u064b :\u0646\u0633\u062a\u062e\u0631\u062c \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0646 \u0627\u0644\u0627\u0633\u062a\u064a\u0631\u0627\u062f \u0643\u0645\u0627 \u064a\u0644\u064a<\/u>\u00a0:<\/strong><\/p>\n<p><\/span><br \/>\n<span style=\"font-size: 14pt;\">(40000 \u00d71200 + 2400000) \u00d7102% \u00d7 20%= 10281600 \u062f\u064a\u0646\u0627\u0631 \u0627\u0644\u0631\u0628\u062d \u0639\u0646 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u0627\u0633\u062a\u064a\u0631\u0627\u062f .<\/p>\n<p><\/span><br \/>\n<span style=\"font-size: 14pt;\"><strong><u>\u062b\u0627\u0646\u064a\u0627\u064b: \u0646\u0633\u062a\u062e\u0631\u062c \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0646 \u0627\u0644\u062a\u062c\u0647\u064a\u0632 \u0643\u0645\u0627 \u064a\u0644\u064a<\/u>\u00a0:<\/strong><\/p>\n<p><\/span><br \/>\n<span style=\"font-size: 14pt;\">70000000 \u00d7 18% (\u0646\u0633\u0628\u0629 \u0627\u0644\u062a\u062c\u0647\u064a\u0632) =12600000\u062f\u064a\u0646\u0627\u0631 \u0627\u0644\u0631\u0628\u062d \u0639\u0646 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0647\u064a\u0632.<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u0646\u0642\u0627\u0631\u0646 \u0628\u064a\u0646 \u0627\u0644\u0631\u0628\u062d \u0639\u0646 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u0627\u0633\u062a\u064a\u0631\u0627\u062f \u0648\u0627\u0644\u0631\u0628\u062d \u0639\u0646 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0647\u064a\u0632 \u0648\u0646\u0623\u062e\u0630 \u0628\u0623\u064a\u0647\u0645\u0627 \u0623\u0639\u0644\u0649 \u0648\u062d\u064a\u062b \u0623\u0646 \u0627\u0644\u0623\u0639\u0644\u0649 \u0647\u0648 \u0631\u0628\u062d \u0627\u0644\u062a\u062c\u0647\u064a\u0632 \u0641\u0646\u0623\u062e\u0630 \u0628\u0647 \u0648\u064a\u062a\u0645 \u0627\u0633\u062a\u062e\u0631\u0627\u062c \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0645\u0646\u0647 :<\/span><br \/>\n<span style=\"font-size: 14pt;\">12600000\u062f\u064a\u0646\u0627\u0631 \u0648\u064a\u0637\u0631\u062d \u0645\u0646\u0647<\/span><br \/>\n<span style=\"font-size: 14pt;\">9000000 \u062f\u064a\u0646\u0627\u0631 \u0627\u0644\u0633\u0645\u0627\u062d \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640<\/span><br \/>\n<span style=\"font-size: 14pt;\">3600000\u062f\u064a\u0646\u0627\u0631 \u062a\u0637\u0628\u0642 \u0639\u0644\u064a\u0647 \u0627\u0644\u0634\u0631\u0627\u0626\u062d \u0648\u0627\u0644\u0646\u0633\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629<\/span><br \/>\n<span style=\"font-size: 14pt;\">380000\u062f\u064a\u0646\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 .<\/p>\n<p><\/span><br \/>\n<strong><span style=\"font-size: 14pt;\"><u>\u0627\u0644\u0645\u0642\u0627\u0648\u0644\u0627\u062a:<\/u><\/span><\/strong><\/p>\n<div style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><u><br \/>\n\u0645\u062b\u0627\u0644 :<\/u><\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">\u0627\u0644\u0645\u0643\u0644\u0641 (\u0633)\u0623\u062a\u0645 \u0627\u0644\u062b\u0627\u0644\u062b\u0629 \u0648\u0627\u0644\u0633\u062a\u064a\u0646 \u0645\u0646 \u0627\u0644\u0639\u0645\u0631 \u0645\u062a\u0632\u0648\u062c \u0645\u0646 \u0631\u0628\u0629 \u0628\u064a\u062a \u0648\u0644\u0647 \u0623\u0631\u0628\u0639\u0629 \u0623\u0648\u0644\u0627\u062f \u064a\u0633\u062a\u062d\u0642 \u0639\u0646\u0647\u0645 \u0627\u0644\u0633\u0645\u0627\u062d \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u062a\u0639\u0627\u0642\u062f \u0645\u0639 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u062a\u0631\u0628\u064a\u0629 \u0639\u0644\u0649 \u0627\u0646\u062c\u0627\u0632 \u0623\u0639\u0645\u0627\u0644 \u0628\u0646\u0627\u0621 \u0645\u062f\u0627\u0631\u0633 \u0648\u0643\u0627\u0646\u062a \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0642\u062f\u0645\u0629 \u0643\u0645\u0627 \u064a\u0644\u064a :\u0640<\/span><\/div>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">1-\u0645\u0628\u0644\u063a \u0627\u0644\u0645\u0642\u0627\u0648\u0644\u0629 1200000000 \u062f\u064a\u0646\u0627\u0631 (\u0645\u0644\u064a\u0627\u0631 \u0648\u0645\u0627\u0626\u062a\u0627\u0646 \u0645\u0644\u064a\u0648\u0646 \u062f\u064a\u0646\u0627\u0631)<\/span><br \/>\n<span style=\"font-size: 14pt;\">2-\u062a\u0627\u0631\u064a\u062e \u0625\u062d\u0627\u0644\u0629 \u0627\u0644\u0645\u0642\u0627\u0648\u0644\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0643\u0644\u0641 2\/4\/2011 \u0648\u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0627\u0646\u062c\u0627\u0632 \u0641\u064a 2\/7\/2012 .<\/span><br \/>\n<span style=\"font-size: 14pt;\">3- \u0628\u0644\u063a\u062a \u0646\u0633\u0628 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0645\u0646\u062c\u0632\u0629 \u0643\u0645\u0627 \u064a\u0644\u064a:\u0640<\/p>\n<p><\/span><br \/>\n<span style=\"font-size: 14pt;\">\u0627\u0644\u0633\u0646\u06292011 (40% ) , \u0627\u0644\u0633\u0646\u06292012 ( 60%)<\/span><br \/>\n<span style=\"font-size: 14pt;\">4- \u0627\u0644\u0645\u062f\u0629 \u0627\u0644\u0645\u062a\u0641\u0642 \u0639\u0644\u064a\u0647\u0627 \u0628\u064a\u0646 \u0627\u0644\u0648\u0632\u0627\u0631\u0629 \u0648\u0627\u0644\u0645\u0642\u0627\u0648\u0644 \u0644\u0625\u0646\u062c\u0627\u0632 \u0627\u0644\u0645\u0642\u0627\u0648\u0644\u0629 \u0633\u0646\u0629 \u0648\u0627\u062d\u062f\u0629 \u062a\u0628\u062f\u0623 \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0625\u062d\u0627\u0644\u0629 .\u0648\u0628\u0644\u063a\u062a \u0627\u0644\u0645\u062f\u0629 \u0627\u0644\u0625\u0636\u0627\u0641\u064a\u0629 \u0628\u0645\u0648\u0627\u0641\u0642\u0629 \u0631\u0628 \u0627\u0644\u0639\u0645\u0644 (\u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u062a\u0631\u0628\u064a\u0629) \u062b\u0644\u0627\u062b\u0629 \u0623\u0634\u0647\u0631.<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u0641\u062a\u062d\u062a\u0633\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0644\u0644\u0633\u0646\u062a\u064a\u0646 2012 \u06482013 \u0627\u0644\u062a\u0642\u062f\u064a\u0631\u064a\u062a\u064a\u0646 \u0643\u0645\u0627 \u064a\u0644\u064a :<\/p>\n<p><\/span><br \/>\n<strong><span style=\"font-size: 14pt;\">\u0623\u0648\u0644\u0627\u064b : \u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u0645\u062f\u062f \u0627\u0644\u0625\u0636\u0627\u0641\u064a\u0629 :\u00a0\u0628\u0645\u0648\u062c\u0628 \u0625\u0639\u0645\u0627\u0645 \u0642\u0633\u0645 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0645\u0647\u0646 \u0627\u0644\u0645\u0631\u0642\u0645<\/span><\/strong><br \/>\n<span style=\"font-size: 14pt;\">\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640 \u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u00a014\/128 \u0641\u064a 19\/3\/2008<\/span><br \/>\n<span style=\"font-size: 14pt;\">3\/12\u00d7100 = 25% \u0641\u064a\u062a\u0645 \u062a\u062e\u0641\u064a\u0636 (1%) \u0645\u0646 \u0646\u0633\u0628\u0629 \u0627\u0644\u0636\u0648\u0627\u0628\u0637 \u0627\u0644\u0628\u0627\u0644\u063a\u0629 (20%) \u0644\u062a\u0635\u0628\u062d \u0646\u0633\u0628\u0629 \u0627\u0644\u0636\u0648\u0627\u0628\u0637 \u0627\u0644\u062a\u064a \u064a\u0633\u062a\u062e\u0631\u062c \u0631\u0628\u062d \u0627\u0644\u0645\u0642\u0627\u0648\u0644\u0629 \u0628\u0645\u0648\u062c\u0628\u0647\u0627 (19%) .<\/p>\n<p><\/span><br \/>\n<strong><span style=\"font-size: 14pt;\">\u062b\u0627\u0646\u064a\u0627\u064b : \u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u0631\u0628\u062d \u0644\u0644\u0633\u0646\u0629 2012 \u0627\u0644\u062a\u0642\u062f\u064a\u0631\u064a\u0629 :<\/span><\/strong><br \/>\n<span style=\"font-size: 14pt;\">\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640 \u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640 \u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640<\/span><br \/>\n<span style=\"font-size: 14pt;\">1200000000\u00d7 40% = 480000000 \u062f\u064a\u0646\u0627\u0631 \u0645\u0627 \u062a\u0645 \u0625\u0646\u062c\u0627\u0632\u0647 \u062e\u0644\u0627\u0644 \u0627\u0644\u0633\u0646\u0629 2011 \u064a\u0642\u062f\u0631 \u0639\u0646\u0647 \u0644\u0644\u0633\u0646\u0629 2012\u0627\u0644\u062a\u0642\u062f\u064a\u0631\u064a\u0629<\/span><br \/>\n<span style=\"font-size: 14pt;\">480000000 \u00d7 19% = 91200000 \u062f\u064a\u0646\u0627\u0631 \u0631\u0628\u062d \u0627\u0644\u0645\u0642\u0627\u0648\u0644\u0629 \u0644\u0644\u0633\u0646\u0629 2012 \u0627\u0644\u062a\u0642\u062f\u064a\u0631\u064a\u0629<\/p>\n<p><\/span><br \/>\n<span style=\"font-size: 14pt;\">\u062b\u0627\u0644\u062b\u0627\u064b: \u062d\u0633\u0627\u0628 \u0627\u0644\u0633\u0645\u0627\u062d \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0644\u0644\u0633\u0646\u0629 2012 \u0627\u0644\u062a\u0642\u062f\u064a\u0631\u064a\u0629 :<\/span><br \/>\n<strong><span style=\"font-size: 14pt;\">\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640 \u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640 \u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640 \u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640<\/span><\/strong><br \/>\n<span style=\"font-size: 14pt;\">2500000(\u0645\u0644\u064a\u0648\u0646\u0627\u0646 \u0648\u062e\u0645\u0633\u0645\u0627\u0626\u0629 \u0623\u0644\u0641 \u062f\u064a\u0646\u0627\u0631 ) \u0633\u0645\u0627\u062d \u0627\u0644\u0645\u0643\u0644\u0641 \u0644\u0630\u0627\u062a\u0647 .<\/span><br \/>\n<span style=\"font-size: 14pt;\">300000(\u062b\u0644\u0627\u062b\u0645\u0627\u0626\u0629 \u0623\u0644\u0641 \u062f\u064a\u0646\u0627\u0631) \u0633\u0645\u0627\u062d \u0627\u0644\u0639\u0645\u0631 \u0644\u0644\u0645\u0643\u0644\u0641 \u0643\u0648\u0646\u0647 \u0623\u062a\u0645 \u0627\u0644\u062b\u0627\u0644\u062b\u0629 \u0648\u0627\u0644\u0633\u062a\u064a\u0646 \u0645\u0646 \u0627\u0644\u0639\u0645\u0631.<\/span><br \/>\n<span style=\"font-size: 14pt;\">2000000( \u0645\u0644\u064a\u0648\u0646\u0627\u0646 \u062f\u064a\u0646\u0627\u0631) \u0633\u0645\u0627\u062d \u0627\u0644\u0632\u0648\u062c\u0629 \u0631\u0628\u0629 \u0627\u0644\u0628\u064a\u062a .<\/span><br \/>\n<span style=\"font-size: 14pt;\">800000( \u062b\u0645\u0627\u0646\u0645\u0627\u0626\u0629 \u0623\u0644\u0641 \u062f\u064a\u0646\u0627\u0631)\u0645\u062c\u0645\u0648\u0639 \u0633\u0645\u0627\u062d \u0627\u0644\u0623\u0648\u0644\u0627\u062f \u0627\u0644\u0623\u0631\u0628\u0639\u0629 \u062d\u064a\u062b \u064a\u0633\u062a\u062d\u0642 \u0643\u0644 \u0648\u0627\u062d\u062f \u0645\u0646\u0647\u0645<\/span><br \/>\n<span style=\"font-size: 14pt;\">200000 ( \u0645\u0627\u0626\u062a\u0627\u0646 \u0623\u0644\u0641 \u062f\u064a\u0646\u0627\u0631).<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640<\/span><br \/>\n<span style=\"font-size: 14pt;\">5600000( \u062e\u0645\u0633\u0629 \u0645\u0644\u0627\u064a\u064a\u0646 \u0648\u0633\u062a\u0645\u0627\u0626\u0629 \u0623\u0644\u0641 \u062f\u064a\u0646\u0627\u0631) \u0645\u062c\u0645\u0648\u0639 \u0627\u0644\u0633\u0645\u0627\u062d \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a .<\/p>\n<p><\/span><br \/>\n<strong><span style=\"font-size: 14pt;\">\u0631\u0627\u0628\u0639\u0627\u064b : \u0627\u0633\u062a\u062e\u0631\u0627\u062c \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0644\u0644\u0633\u0646\u0629 2012 \u0627\u0644\u062a\u0642\u062f\u064a\u0631\u064a\u0629 :<\/span><\/strong><br \/>\n<span style=\"font-size: 14pt;\">\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640 \u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640 \u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640 \u0640\u0640\u0640\u0640\u0640\u0640<\/span><\/p>\n<div style=\"text-align: justify;\">\n<div class=\"cms_table\">\n<table class=\"cms_table\">\n<tbody>\n<tr class=\"cms_table_tr\" valign=\"top\">\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">\u0627\u0644\u062f\u062e\u0644 \/ \u062f\u064a\u0646\u0627\u0631<\/span><\/td>\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">\u0627\u0644\u0633\u0645\u0627\u062d \/\u062f\u064a\u0646\u0627\u0631<\/span><\/td>\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">\u0627\u0644\u062e\u0627\u0636\u0639 \/\u062f\u064a\u0646\u0627\u0631<\/span><\/td>\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \/ \u062f\u064a\u0646\u0627\u0631<\/span><\/td>\n<\/tr>\n<tr class=\"cms_table_tr\" valign=\"top\">\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">91200000<\/span><\/td>\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">5600000<\/span><\/td>\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">85600000<\/span><\/td>\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">12760000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p style=\"text-align: justify;\"><strong><span style=\"font-size: 14pt;\">\u062e\u0627\u0645\u0633\u0627\u064b : \u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u0631\u0628\u062d \u0644\u0644\u0633\u0646\u0629 2013 \u0627\u0644\u062a\u0642\u062f\u064a\u0631\u064a\u0629 :<\/span><\/strong><br \/>\n<span style=\"font-size: 14pt;\">\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640 \u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640 \u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640<\/span><br \/>\n<span style=\"font-size: 14pt;\">1200000000\u00d760% = 720000000 \u062f\u064a\u0646\u0627\u0631<\/span><br \/>\n<span style=\"font-size: 14pt;\">720000000\u00d7 19% = 136800000 \u062f\u064a\u0646\u0627\u0631 \u0631\u0628\u062d \u0627\u0644\u0645\u0642\u0627\u0648\u0644\u0629 \u0644\u0644\u0633\u0646\u0629 2013 \u0627\u0644\u062a\u0642\u062f\u064a\u0631\u064a\u0629<\/p>\n<p><\/span><br \/>\n<strong><span style=\"font-size: 14pt;\">\u0633\u0627\u062f\u0633\u0627\u064b : \u062d\u0633\u0627\u0628 \u0627\u0644\u0633\u0645\u0627\u062d \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0644\u0644\u0633\u0646\u0629 2013 \u0627\u0644\u062a\u0642\u062f\u064a\u0631\u064a\u0629 :<br \/>\n<\/span><\/strong><br \/>\n<span style=\"font-size: 14pt;\">\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640 \u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640 \u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640 \u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640<\/p>\n<p><\/span><br \/>\n<span style=\"font-size: 14pt;\">5000000(\u062e\u0645\u0633\u0629 \u0645\u0644\u0627\u064a\u064a\u0646 \u062f\u064a\u0646\u0627\u0631 ) \u0633\u0645\u0627\u062d \u0627\u0644\u0645\u0643\u0644\u0641 \u0644\u0630\u0627\u062a\u0647 .<\/span><br \/>\n<span style=\"font-size: 14pt;\">600000(\u0633\u062a\u0645\u0627\u0626\u0629 \u0623\u0644\u0641 \u062f\u064a\u0646\u0627\u0631) \u0633\u0645\u0627\u062d \u0627\u0644\u0639\u0645\u0631 \u0644\u0644\u0645\u0643\u0644\u0641 \u0643\u0648\u0646\u0647 \u0623\u062a\u0645 \u0627\u0644\u062b\u0627\u0644\u062b\u0629 \u0648\u0627\u0644\u0633\u062a\u064a\u0646 \u0645\u0646 \u0627\u0644\u0639\u0645\u0631.<\/span><br \/>\n<span style=\"font-size: 14pt;\">4000000( \u0623\u0631\u0628\u0639\u0629 \u0645\u0644\u0627\u064a\u064a\u0646 \u062f\u064a\u0646\u0627\u0631) \u0633\u0645\u0627\u062d \u0627\u0644\u0632\u0648\u062c\u0629 \u0631\u0628\u0629 \u0627\u0644\u0628\u064a\u062a .<\/span><br \/>\n<span style=\"font-size: 14pt;\">1600000 (\u0645\u0644\u064a\u0648\u0646 \u0648\u0633\u062a\u0645\u0627\u0626\u0629 \u0623\u0644\u0641 \u062f\u064a\u0646\u0627\u0631)\u0645\u062c\u0645\u0648\u0639 \u0633\u0645\u0627\u062d \u0627\u0644\u0623\u0648\u0644\u0627\u062f \u0627\u0644\u0623\u0631\u0628\u0639\u0629 \u062d\u064a\u062b \u064a\u0633\u062a\u062d\u0642 \u0643\u0644<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u0648\u0627\u062d\u062f \u0645\u0646\u0647\u0645 400000 ( \u0623\u0631\u0628\u0639\u0645\u0627\u0626\u0629 \u0623\u0644\u0641 \u062f\u064a\u0646\u0627\u0631).<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640<\/span><br \/>\n<span style=\"font-size: 14pt;\">11200000( \u0623\u062d\u062f \u0639\u0634\u0631 \u0645\u0644\u064a\u0648\u0646 \u0648\u0633\u062a\u0645\u0627\u0626\u0629 \u0623\u0644\u0641 \u062f\u064a\u0646\u0627\u0631) \u0645\u062c\u0645\u0648\u0639 \u0627\u0644\u0633\u0645\u0627\u062d \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a .<\/p>\n<p><\/span><br \/>\n<span style=\"font-size: 14pt;\"><br \/>\n<strong>\u0633\u0627\u0628\u0639\u0627\u064b :\u0627\u0633\u062a\u062e\u0631\u0627\u062c \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0628\u0645\u0630\u0643\u0631\u0629 \u0627\u0644\u062a\u062e\u0645\u064a\u0646:<\/strong><br \/>\n<i>\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640 \u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640 \u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640<\/i><br \/>\n<\/span><\/p>\n<div style=\"text-align: justify;\">\n<div class=\"cms_table\">\n<table class=\"cms_table\">\n<tbody>\n<tr class=\"cms_table_tr\" valign=\"top\">\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">\u0627\u0644\u062f\u062e\u0644 \/ \u062f\u064a\u0646\u0627\u0631<\/span><\/td>\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">\u0627\u0644\u0633\u0645\u0627\u062d \/\u062f\u064a\u0646\u0627\u0631<\/span><\/td>\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">\u0627\u0644\u062e\u0627\u0636\u0639 \/\u062f\u064a\u0646\u0627\u0631<\/span><\/td>\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \/ \u062f\u064a\u0646\u0627\u0631<\/span><\/td>\n<\/tr>\n<tr class=\"cms_table_tr\" valign=\"top\">\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">136800000<\/span><\/td>\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">11600000<\/span><\/td>\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">125200000<\/span><\/td>\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">18620000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><br \/>\n<strong>\u0642\u0627\u0639\u062f\u0629 \u062a\u0642\u062f\u064a\u0631\u0627\u0644\u0645\u0643\u0644\u0641\u064a\u0646 \u0639\u0646 \u062a\u0639\u0647\u062f\u0627\u062a \u0646\u0634\u0627\u0637 \u0627\u0644\u0646\u0642\u0644 \u0648\u0627\u0644\u062a\u062c\u0647\u064a\u0632 \u0648\u0627\u0644\u062a\u062d\u0627\u0633\u0628 \u0639\u0646 \u0627\u0644\u0645\u0642\u062a\u0628\u0633\u0627\u062a :\u0640<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">\u0630\u0647\u0628\u062a \u0627\u0644\u0647\u064a\u0626\u0629 \u0628\u0625\u0639\u0645\u0627\u0645\u0647\u0627 \u0627\u0644\u0645\u0631\u0642\u0645 14\/ 17429 \u0641\u064a 13\/5\/2002 \u0625\u0644\u0649 \u0627\u0633\u062a\u0628\u0639\u0627\u062f \u062c\u0632\u0621 \u0645\u0646 \u0631\u0628\u062d \u0646\u0634\u0627\u0637 \u0627\u0644\u062a\u062c\u0647\u064a\u0632 \u0627\u0644\u0630\u064a \u064a\u0642\u0648\u0645 \u0628\u0647 \u0627\u0644\u0645\u0643\u0644\u0641 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0645\u062d\u0644\u0647 \u0628\u0627\u0639\u062a\u0628\u0627\u0631 \u0623\u0646 \u062f\u062e\u0644 \u0647\u0630\u0627 \u0627\u0644\u0645\u062d\u0644 \u0645\u062a\u0623\u062a\u064a \u0645\u0646 \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0645\u0643\u0644\u0641 \u0645\u0639 \u062f\u0648\u0627\u0626\u0631 \u0627\u0644\u062f\u0648\u0644\u0629 \u0648\u0645\u0639 \u0639\u0645\u0648\u0645 \u0627\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646 \u0648\u0625\u0646 \u0630\u0644\u0643 \u064a\u0646\u0637\u0628\u0642 \u0639\u0644\u0649 \u0645\u0635\u0627\u062f\u0631 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0623\u062e\u0631\u0649 \u0627\u0644\u062a\u064a \u064a\u062a\u062d\u0642\u0642 \u0625\u064a\u0631\u0627\u062f\u0647\u0627 \u0645\u0646 \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u062f\u0648\u0627\u0626\u0631 \u0627\u0644\u062f\u0648\u0644\u0629 \u0648\u0645\u0639 \u0627\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646 \u0645\u062b\u0644 \u0648\u0633\u0627\u0626\u0637 \u0627\u0644\u0646\u0642\u0644 \u0648\u062a\u0639\u0647\u062f\u0627\u062a \u0627\u0644\u062a\u062c\u0647\u064a\u0632 \u0648\u062a\u0639\u0647\u062f\u0627\u062a \u0646\u0642\u0644 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0623\u0648 \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0648\u0643\u0630\u0644\u0643 \u0645\u0646 \u062f\u062e\u0644 \u0627\u0644\u0641\u0646\u0627\u062f\u0642 \u0627\u0644\u062a\u064a \u062a\u0631\u062f \u0639\u0646\u0647\u0627 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0628\u0634\u0623\u0646 \u0625\u064a\u0648\u0627\u0626\u0647\u0627 \u0644\u0644\u0646\u0632\u0644\u0627\u0621 \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u064a\u0646 \u0623\u0648 \u0627\u0644\u0639\u0631\u0628 \u0623\u0648 \u0627\u0644\u0623\u062c\u0627\u0646\u0628 \u0641\u064a\u0645\u0627 \u064a\u062a\u0639\u0644\u0642 \u0628\u062a\u0639\u0627\u0645\u0644\u0627\u062a\u0647\u0627 \u0645\u0639 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0633\u0641\u0631 \u0648\u0627\u0644\u0633\u064a\u0627\u062d\u0629 \u0627\u0644\u062a\u064a \u062a\u0631\u062f \u0639\u0646\u0647\u0627 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u062d\u064a\u062b \u062a\u0633\u062a\u0628\u0639\u062f \u0646\u0633\u0628\u0629 (40%) \u0645\u0646 \u0623\u0631\u0628\u0627\u062d \u0645\u0635\u062f\u0631 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0623\u0635\u0644\u064a \u0627\u0644\u0630\u064a \u0633\u0628\u0642 \u0623\u0646 \u062a\u0645 \u062a\u0642\u062f\u064a\u0631 \u0627\u0644\u0645\u0643\u0644\u0641 \u0639\u0646\u0647 \u0648\u064a\u0646\u0632\u0644 \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0645\u0639\u0627\u062f\u0644 \u0644\u0647\u0630\u0647 \u0627\u0644\u0646\u0633\u0628\u0629 \u0645\u0646 \u0631\u0628\u062d \u0627\u0644\u0645\u0642\u062a\u0628\u0633 \u0628\u0639\u062f \u0627\u062d\u062a\u0633\u0627\u0628\u0647 \u0628\u0645\u0648\u062c\u0628 \u0627\u0644\u0636\u0648\u0627\u0628\u0637 \u0648\u0643\u0644 \u0630\u0644\u0643 \u0628\u0634\u0631\u0637 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0646\u0648\u0639 \u0627\u0644\u0645\u0642\u062a\u0628\u0633 \u0645\u0646 \u062c\u0646\u0633 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u0630\u064a \u064a\u0632\u0627\u0648\u0644\u0647 \u0627\u0644\u0645\u0643\u0644\u0641 \u0623\u0635\u0644\u0627\u064b.<\/p>\n<p><u>\u0645\u062b\u0627\u0644:<\/p>\n<p><\/u>\u0627\u0644\u0645\u0643\u0644\u0641(\u0647\u0640) \u0645\u062a\u0632\u0648\u062c \u0648\u0644\u0647 \u062b\u0644\u0627\u062b\u0629 \u0623\u0648\u0644\u0627\u062f \u064a\u0633\u062a\u062d\u0642 \u0639\u0646\u0647\u0645 \u0627\u0644\u0633\u0645\u0627\u062d \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0644\u062f\u064a\u0647 \u0645\u062d\u0644 \u0644\u0628\u064a\u0639 \u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0637\u064a\u0629 \u0644\u0644\u0633\u064a\u0627\u0631\u0627\u062a \u0628\u062a\u0627\u0631\u064a\u062e 2\/1\/2013 \u062a\u0645 \u062a\u0642\u062f\u064a\u0631\u0647 \u0644\u0644\u0633\u0646\u0629 2013 \u0627\u0644\u062a\u0642\u062f\u064a\u0631\u064a\u0629 \u0628\u0645\u0628\u0644\u063a (18 \u0645\u0644\u064a\u0648\u0646 \u062f\u064a\u0646\u0627\u0631 )\u0648\u0648\u0627\u0641\u0642 \u0639\u0644\u0649 \u0627\u0644\u062a\u0642\u062f\u064a\u0631 \u0648\u0633\u062f\u062f \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0628\u062a\u0627\u0631\u064a\u062e 20\/1\/2013 \u0631\u0627\u062c\u0639 \u0645\u062c\u062f\u062f\u0627\u064b \u0644\u063a\u0631\u0636 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0628\u0631\u0627\u0621\u0629 \u0630\u0645\u0629 \u0648\u0638\u0647\u0631 \u0641\u064a \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648\u062c\u0648\u062f \u0645\u0642\u062a\u0628\u0633 \u0639\u0646 \u0645\u0628\u064a\u0639\u0627\u062a\u0647 \u0645\u0646 \u0645\u062d\u0644\u0647 \u0627\u0644\u0645\u0630\u0643\u0648\u0631 \u0625\u0644\u0649 \u0625\u062d\u062f\u0649 \u062f\u0648\u0627\u0626\u0631 \u0627\u0644\u062f\u0648\u0644\u0629 \u0628\u0645\u0628\u0644\u063a (150 \u0645\u0644\u064a\u0648\u0646 \u062f\u064a\u0646\u0627\u0631) \u0641\u062a\u0645 \u062a\u0642\u062f\u064a\u0631\u0647 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0645\u062e\u0645\u0646 \u0627\u0644\u0645\u062e\u062a\u0635 \u0625\u0636\u0627\u0641\u064a\u0627\u064b \u062d\u0633\u0628 \u0627\u0644\u0642\u0627\u0639\u062f\u0629 \u0627\u0644\u0645\u0634\u0627\u0631 \u0625\u0644\u064a\u0647\u0627 \u0623\u0639\u0644\u0627\u0647 \u0648\u0643\u0645\u0627 \u064a\u0644\u064a :<\/p>\n<p><strong>\u0623\u0648\u0644\u0627\u064b :\u062d\u0633\u0627\u0628 \u0627\u0644\u0633\u0645\u0627\u062d \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a :<\/strong><br \/>\n<\/span><span style=\"font-size: 14pt;\">\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640 \u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640<\/span><br \/>\n<span style=\"font-size: 14pt;\">5000000 \u062f\u064a\u0646\u0627\u0631 \u0633\u0645\u0627\u062d \u0627\u0644\u0645\u0643\u0644\u0641 \u0644\u0630\u0627\u062a\u0647<\/span><br \/>\n<span style=\"font-size: 14pt;\">4000000 \u062f\u064a\u0646\u0627\u0631 \u0633\u0645\u0627\u062d \u0627\u0644\u0632\u0648\u062c\u0629 \u0643\u0648\u0646\u0647\u0627 \u0631\u0628\u0629 \u0628\u064a\u062a<\/span><br \/>\n<span style=\"font-size: 14pt;\">1200000 \u062f\u064a\u0646\u0627\u0631 \u0633\u0645\u0627\u062d \u0627\u0644\u0623\u0648\u0644\u0627\u062f \u0627\u0644\u062b\u0644\u0627\u062b\u0629 \u062d\u064a\u062b \u0623\u0646 \u0627\u0644\u0633\u0645\u0627\u062d \u0644\u0643\u0644 \u0648\u0627\u062d\u062f \u0645\u0646\u0647\u0645 400000 \u062f\u064a\u0646\u0627\u0631<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640<\/span><br \/>\n<span style=\"font-size: 14pt;\">10200000\u062f\u064a\u0646\u0627\u0631 \u0645\u062c\u0645\u0648\u0639 \u0627\u0644\u0633\u0645\u0627\u062d \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u00a0\u062b\u0627\u0646\u064a\u0627\u064b: \u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0628\u0627\u0644\u062a\u0642\u062f\u064a\u0631 \u0627\u0644\u0623\u0635\u0644\u064a :<\/p>\n<p>\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640 \u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640 \u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640<br \/>\n<\/span><\/p>\n<div class=\"cms_table\" style=\"text-align: justify;\">\n<table class=\"cms_table_telerik-reTable-4\">\n<tbody>\n<tr class=\"cms_table_telerik-reTableHeaderRow-4 cms_table_telerik-reTable-4_tr\" valign=\"top\">\n<td class=\"cms_table_telerik-reTableHeaderFirstCol-4 cms_table_telerik-reTable-4_td cms_table_telerik-reTableHeaderRow-4_td\"><span style=\"font-size: 14pt;\">\u0627\u0644\u062f\u062e\u0644\/\u062f\u064a\u0646\u0627\u0631<\/span><\/td>\n<td class=\"cms_table_telerik-reTableHeaderOddCol-4 cms_table_telerik-reTable-4_td cms_table_telerik-reTableHeaderRow-4_td\"><span style=\"font-size: 14pt;\">\u0627\u0644\u0633\u0645\u0627\u062d\/\u062f\u064a\u0646\u0627\u0631<\/span><\/td>\n<td class=\"cms_table_telerik-reTableHeaderEvenCol-4 cms_table_telerik-reTable-4_td cms_table_telerik-reTableHeaderRow-4_td\"><span style=\"font-size: 14pt;\">\u0627\u0644\u062e\u0627\u0636\u0639\/\u062f\u064a\u0646\u0627\u0631<\/span><\/td>\n<td class=\"cms_table_telerik-reTableHeaderLastCol-4 cms_table_telerik-reTable-4_td cms_table_telerik-reTableHeaderRow-4_td\"><span style=\"font-size: 14pt;\">\u0627\u0644\u0636\u0631\u064a\u0628\u0629\/\u062f\u064a\u0646\u0627\u0631<\/span><\/td>\n<\/tr>\n<tr class=\"cms_table_telerik-reTableFooterRow-4 cms_table_telerik-reTable-4_tr\" valign=\"top\">\n<td class=\"cms_table_telerik-reTableFooterFirstCol-4 cms_table_telerik-reTable-4_td cms_table_telerik-reTableFooterRow-4_td\"><span style=\"font-size: 14pt;\">18000000<\/span><\/td>\n<td class=\"cms_table_telerik-reTableFooterOddCol-4 cms_table_telerik-reTable-4_td cms_table_telerik-reTableFooterRow-4_td\"><span style=\"font-size: 14pt;\">10200000<\/span><\/td>\n<td class=\"cms_table_telerik-reTableFooterEvenCol-4 cms_table_telerik-reTable-4_td cms_table_telerik-reTableFooterRow-4_td\"><span style=\"font-size: 14pt;\">7800000<\/span><\/td>\n<td class=\"cms_table_telerik-reTableFooterLastCol-4 cms_table_telerik-reTable-4_td cms_table_telerik-reTableFooterRow-4_td\" align=\"center\"><span style=\"font-size: 14pt;\">1010000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong>\u062b\u0627\u0644\u062b\u0627\u064b :\u0627\u062d\u062a\u0633\u0627\u0628 \u0631\u0628\u062d \u0627\u0644\u0645\u0642\u062a\u0628\u0633 \u0628\u0645\u0648\u062c\u0628 \u0627\u0644\u0636\u0648\u0627\u0628\u0637 :<\/strong><br \/>\n\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640 \u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640 \u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640 \u0640<br \/>\n150000000 \u00d718%(\u0646\u0633\u0628\u0629 \u0627\u0644\u062a\u062d\u0627\u0633\u0628 \u0628\u0645\u0648\u062c\u0628 \u0627\u0644\u0636\u0648\u0627\u0628\u0637)=27000000 \u062f\u064a\u0646\u0627\u0631<br \/>\n\u0648\u064a\u0637\u0631\u062d \u0645\u0646\u0647 \u0645\u0627 \u064a\u0639\u0627\u062f\u0644 40% \u0645\u0646 \u062a\u0642\u062f\u064a\u0631\u0627\u0644\u0645\u062d\u0644 =7200000 \u062f\u064a\u0646\u0627\u0631<br \/>\n( 18000000 \u00d7 40%= 7200000 ) \u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640 \u0640\u0640\u0640\u0640\u0640\u0640<br \/>\n19800000 \u062f\u064a\u0646\u0627\u0631 \u064a\u0642\u062f\u0631 \u0639\u0646\u0647 \u0627\u0644\u0645\u0643\u0644\u0641 \u0628\u062a\u0642\u062f\u064a\u0631\u064a\u0646 \u0625\u0636\u0627\u0641\u064a\u064a\u0646 \u0648\u0643\u0645\u0627 \u064a\u0644\u064a :<br \/>\n1) \u062a\u0642\u062f\u064a\u0631 \u0625\u0636\u0627\u0641\u064a \u0623\u0648\u0644 \u0628\u0645\u0628\u0644\u063a 10800000 \u062f\u064a\u0646\u0627\u0631(\u0648\u064a\u0639\u0627\u062f\u0644 60% \u0645\u0646 \u062a\u0642\u062f\u064a\u0631 \u0627\u0644\u0645\u062d\u0644) .<br \/>\n2) \u062a\u0642\u062f\u064a\u0631 \u0625\u0636\u0627\u0641\u064a \u062b\u0627\u0646\u064a \u0628\u0645\u0628\u0644\u063a 9000000 \u062f\u064a\u0646\u0627\u0631 (\u0648\u0647\u0648 \u0645\u0627 \u0632\u0627\u062f \u0639\u0646 \u0646\u0633\u0628\u0629 100% \u0645\u0646 \u062a\u0642\u062f\u064a\u0631 \u0627\u0644\u0645\u062d\u0644 )<br \/>\n<u>\u062a\u0648\u0636\u064a\u062d\u00a0<\/u>: \u0625\u0646 \u0646\u0633\u0628\u0629 \u0623\u0644 (100%) \u0647\u064a \u0639\u0628\u0627\u0631\u0629 \u0639\u0646 :<\/p>\n<p>40% \u062a\u0645 \u0627\u0633\u062a\u0628\u0639\u0627\u062f\u0647\u0627 \u0643\u0648\u0646\u0647\u0627 \u062a\u0639\u062a\u0628\u0631 \u0645\u0646 \u0636\u0645\u0646 \u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u062d\u0644 .<br \/>\n60% \u0642\u062f\u0631 \u0639\u0646\u0647\u0627 \u062a\u0642\u062f\u064a\u0631 \u0625\u0636\u0627\u0641\u064a \u0623\u0648\u0644 .<br \/>\n<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong>\u0631\u0627\u0628\u0639\u0627\u064b : \u0627\u0644\u062a\u0642\u062f\u064a\u0631\u0627\u0644\u0625\u0636\u0627\u0641\u064a \u0627\u0644\u0623\u0648\u0644 :<\/strong><br \/>\n\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640 \u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640<\/p>\n<p><\/span><\/p>\n<div style=\"text-align: justify;\">\n<div class=\"cms_table\">\n<table class=\"cms_table\">\n<tbody>\n<tr class=\"cms_table_tr\" valign=\"top\">\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">\u0627\u0644\u062f\u062e\u0644\/\u062f\u064a\u0646\u0627\u0631<\/span><\/td>\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">\u0627\u0644\u0633\u0645\u0627\u062d\/\u062f\u064a\u0646\u0627\u0631<\/span><\/td>\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">\u0627\u0644\u062e\u0627\u0636\u0639\/\u062f\u064a\u0646\u0627\u0631<\/span><\/td>\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">\u0627\u0644\u0636\u0631\u064a\u0628\u0629\/\u062f\u064a\u0646\u0627\u0631<\/span><\/td>\n<\/tr>\n<tr class=\"cms_table_tr\" valign=\"top\">\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">10800000<\/span><\/td>\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640<\/span><\/td>\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">10800000<\/span><\/td>\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">1620000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p style=\"text-align: justify;\">\n<p><strong><span style=\"font-size: 14pt;\">\u062e\u0627\u0645\u0633\u0627\u064b : \u0627\u0644\u062a\u0642\u062f\u064a\u0631\u0627\u0644\u0625\u0636\u0627\u0641\u064a \u0627\u0644\u062b\u0627\u0646\u064a :<\/span><\/strong><br \/>\n<span style=\"font-size: 14pt;\">\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640 \u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640 \u0640<\/span><\/p>\n<div style=\"text-align: justify;\">\n<div class=\"cms_table\">\n<table class=\"cms_table\">\n<tbody>\n<tr class=\"cms_table_tr\" valign=\"top\">\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">\u0627\u0644\u062f\u062e\u0644\/\u062f\u064a\u0646\u0627\u0631<\/span><\/td>\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">\u0627\u0644\u0633\u0645\u0627\u062d\/\u062f\u064a\u0646\u0627\u0631<\/span><\/td>\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">\u0627\u0644\u062e\u0627\u0636\u0639\/\u062f\u064a\u0646\u0627\u0631<\/span><\/td>\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">\u0627\u0644\u0636\u0631\u064a\u0628\u0629\/\u062f\u064a\u0646\u0627\u0631<\/span><\/td>\n<\/tr>\n<tr class=\"cms_table_tr\" valign=\"top\">\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">9000000<\/span><\/td>\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640<\/span><\/td>\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">9000000<\/span><\/td>\n<td class=\"cms_table_td\"><span style=\"font-size: 14pt;\">1350000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p style=\"text-align: justify;\">\n<span style=\"font-size: 14pt;\">\u0648\u0641\u064a \u0627\u0644\u062a\u0642\u062f\u064a\u0631 \u0627\u0644\u0625\u0636\u0627\u0641\u064a \u0627\u0644\u062b\u0627\u0646\u064a \u064a\u0643\u0648\u0646 \u0627\u0644\u0645\u0643\u0644\u0641 \u0645\u062e\u0627\u0644\u0641\u0627\u064b \u0644\u0644\u0645\u0627\u062f\u0629 57 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0644\u0623\u0646\u0647 \u0623\u062e\u0641\u0649 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0643\u0627\u0646 \u064a\u062c\u0628 \u0639\u0644\u064a\u0647 \u0628\u064a\u0627\u0646\u0647\u0627 \u0648\u064a\u062a\u0648\u062c\u0628 \u0639\u0644\u064a\u0647 \u062a\u0642\u062f\u064a\u0645 \u0637\u0644\u0628 \u0627\u0644\u062a\u0633\u0648\u064a\u0629 \u0627\u0644\u0635\u0644\u062d\u064a\u0629 \u0648\u062f\u0641\u0639 \u0645\u0628\u0644\u063a \u0644\u0627 \u064a\u0642\u0644 \u0639\u0646 \u0645\u062b\u0644\u064a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0625\u0636\u0627\u0641\u0629 \u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u062d\u0633\u0628 \u0645\u0627 \u0623\u0634\u0627\u0631\u062a \u0644\u0647 \u0627\u0644\u0645\u0627\u062f\u0629(59) \u0627\u0644\u0645\u0643\u0631\u0631\u0629 \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646.<\/span><\/p>\n<p><span style=\"color: #3366ff;\"><strong>\u0625\u0639\u0627\u062f\u0629 \u0646\u0634\u0631 \u0628\u0648\u0627\u0633\u0637\u0629 \u0645\u062d\u0627\u0645\u0627\u0629 \u0646\u062a<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u062f\u0644\u064a\u0644 \u0627\u0644\u0645\u0643\u0644\u0641 \u0641\u064a \u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062f\u062e\u0644 \u0628\u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0639\u0631\u0627\u0642\u064a \u0645\u0641\u0627\u0647\u064a\u0645 \u0639\u0627\u0645\u0629 \u0623 \u2013 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0645\u0628\u0644\u063a \u0645\u0646 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