{"id":178611,"date":"2020-05-02T23:09:51","date_gmt":"2020-05-02T20:09:51","guid":{"rendered":"https:\/\/www.mohamah.net\/law\/?p=178611"},"modified":"2020-05-02T23:09:51","modified_gmt":"2020-05-02T20:09:51","slug":"%d8%a8%d8%ad%d8%ab-%d8%b9%d9%86-%d8%a7%d9%84%d8%a7%d8%b9%d9%81%d8%a7%d8%a1%d8%a7%d8%aa-%d8%a7%d9%84%d8%b6%d8%b1%d9%8a%d8%a8%d9%8a%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d8%b3%d8%aa%d8%ab%d9%85%d8%a7%d8%b1","status":"publish","type":"post","link":"https:\/\/www.mohamah.net\/law\/%d8%a8%d8%ad%d8%ab-%d8%b9%d9%86-%d8%a7%d9%84%d8%a7%d8%b9%d9%81%d8%a7%d8%a1%d8%a7%d8%aa-%d8%a7%d9%84%d8%b6%d8%b1%d9%8a%d8%a8%d9%8a%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d8%b3%d8%aa%d8%ab%d9%85%d8%a7%d8%b1\/","title":{"rendered":"\u0628\u062d\u062b \u0639\u0646 \u0627\u0644\u0627\u0639\u0641\u0627\u0621\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0641\u064a \u0627\u0644\u0639\u0631\u0627\u0642"},"content":{"rendered":"<p 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\u0636\u0631\u064a\u0628\u064a \u064a\u0641\u0631\u0636 \u0646\u0633\u0628 \u0645\u0646\u062e\u0641\u0636\u0629 \u0648\u0628\u0648\u062c\u0648\u062f \u0639\u0648\u0627\u0645\u0644 \u063a\u064a\u0631 \u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u062e\u0631\u0649 \u063a\u064a\u0631 \u0645\u0634\u062c\u0639\u0629 \u0644\u0644\u0623\u0633\u062a\u062b\u0645\u0627\u0631 \u064a\u0643\u0648\u0646 \u062a\u0627\u062b\u064a\u0631\u0647 \u063a\u064a\u0631 \u0648\u0627\u0636\u062d \u0648\u0645\u062d\u062f\u0648\u062f \u0644\u062e\u0644\u0642 \u0628\u064a\u0626\u0629 \u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u062c\u064a\u062f\u0629 .<\/span><\/div>\n<div><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><b>\u0645\u0646\u0647\u062c\u064a\u0629 \u0627\u0644\u0628\u062d\u062b<\/b><\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">\u0623\u0646 \u0645\u0646\u0647\u062c\u064a\u0629 \u0627\u0644\u0628\u062d\u062b \u0647\u0648 \u0627\u0644\u0645\u0646\u0647\u062c \u0627\u0644\u0627\u0633\u062a\u0646\u0628\u0627\u0637\u064a \u0641\u064a \u0628\u064a\u0627\u0646 \u0637\u0628\u064a\u0639\u0629 \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0645\u0627\u0628\u064a\u0646 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0648\u0627\u0644\u0627\u0639\u0641\u0627\u0621\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 .<\/span><\/div>\n<div><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><b>\u0647\u064a\u0643\u0644\u064a\u0629 \u0627\u0644\u0628\u062d\u062b<\/b><\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><b>\u0627\u0644\u0645\u0628\u062d\u062b \u0627\u0644\u0627\u0648\u0644 : \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a<br \/>\n\u0627\u0644\u0645\u0628\u062d\u062b \u0627\u0644\u062b\u0627\u0646\u064a : \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0641\u064a \u0627\u0644\u0639\u0631\u0627\u0642<br \/>\n\u0627\u0644\u0645\u0628\u062d\u062b \u0627\u0644\u062b\u0627\u0644\u062b : \u0627\u0644\u0625\u0639\u0641\u0627\u0621\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u062a\u0634\u062c\u064a\u0639 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631<\/b><\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><b>\u0627\u0644\u0645\u0628\u062d\u062b \u0627\u0644\u0623\u0648\u0644 :\u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a<br \/>\n<\/b><\/span><\/div>\n<div><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><b>\u0627\u0644\u0645\u0637\u0644\u0628 \u0627\u0644\u0623\u0648\u0644 : \u0645\u0641\u0647\u0648\u0645 \u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0648\u0641\u0627\u0639\u0644\u064a\u062a\u0647<\/b><\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">1- \u0645\u0641\u0647\u0648\u0645 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a : \u064a\u0645\u0643\u0646 \u0627\u0646 \u0646\u0639\u0631\u0641 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a (\u0645\u0646 \u0648\u062c\u0647\u0629 \u0646\u0638\u0631 \u0627\u0645\u064a\u0646 ) \u0647\u0648 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0630\u064a \u064a\u0633\u0639\u0649 \u0627\u0644\u0649 \u062a\u062d\u0642\u064a\u0642 \u0627\u0647\u062f\u0627\u0641 \u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0648\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0633\u064a\u0627\u0633\u064a\u0629 \u0648\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0645\u062c\u062a\u0645\u0639 \u0636\u0645\u0646 \u0627\u0642\u0644\u064a\u0645 \u062f\u0648\u0644\u0629 \u0645\u0639\u064a\u0646\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0633\u0644\u0637\u062a\u0647\u0627 \u0641\u064a \u0641\u0631\u0636 \u0648\u062c\u0628\u0627\u064a\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0636\u0645\u0646 \u0630\u0644\u0643 \u0627\u0644\u0627\u0642\u0644\u064a\u0645 \u0648\u064a\u062a\u0627\u0644\u0641 \u0645\u0646 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u0645\u0643\u0648\u0646\u0627\u062a \u0627\u0644\u062a\u0627\u0644\u064a\u0629 :<\/span><br \/>\n<span style=\"font-size: 14pt;\"><b>\u2022 \u0627\u0644\u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629<br \/>\n<\/b>\u0623\u200c- \u0627\u0644\u0627\u0647\u062f\u0627\u0641<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u0628\u200c- \u0627\u0644\u0647\u064a\u0643\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u062c\u200c- \u0627\u0644\u062a\u0646\u0638\u064a\u0645 \u0627\u0644\u0641\u0646\u064a \u0644\u0644\u0636\u0631\u0627\u0626\u0628<\/span><br \/>\n<span style=\"font-size: 14pt;\"><b>\u2022 \u0646\u0638\u0627\u0645 \u0627\u0644\u062a\u062d\u0627\u0633\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u064a<br \/>\n<\/b>\u0623\u200c- \u0627\u0644\u0642\u0648\u0627\u0639\u062f \u0648\u0627\u0644\u0627\u062d\u0643\u0627\u0645 \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u064a\u0629<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u0628\u200c- \u0627\u0644\u062a\u0646\u0638\u064a\u0645 \u0627\u0644\u0627\u062f\u0627\u0631\u064a<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u062c- \u0627\u0644\u0642\u0636\u0627\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u064a<\/span><br \/>\n<span style=\"font-size: 14pt;\"><b>\u2022 \u0646\u0638\u0627\u0645 \u0627\u0644\u062a\u063a\u0630\u064a\u0629 \u0627\u0644\u0631\u0627\u062c\u0639\u0629 (\u0627\u0644\u0639\u0643\u0633\u064a\u0629 ) .<\/b><\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">2- \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0648\u0627\u0644\u0627\u0647\u062f\u0627\u0641 \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 .<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u0639\u0646\u062f \u0648\u0636\u0639 \u0623\u064a \u0646\u0638\u0627\u0645 \u0636\u0631\u064a\u0628\u064a \u064a\u062c\u0628 \u0645\u0644\u0627\u062d\u0638\u0629 \u0627\u0644\u0627\u0647\u062f\u0627\u0641 \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062a\u064a \u064a\u0633\u0639\u0649 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0649 \u062c\u0628\u0627\u064a\u062a\u0647\u0627 \u0648\u0645\u0646 \u0627\u0644\u0645\u0639\u0631\u0648\u0641 \u0627\u0646 \u0627\u0647\u062f\u0627\u0641 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0642\u062f \u062a\u0643\u0648\u0646 \u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0648\u0633\u064a\u0627\u0633\u064a\u0629 \u0648\u0642\u062f \u062a\u0643\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0648\u0627\u062d\u062f\u0629 \u0627\u0648 \u0639\u062f\u0629 \u0636\u0631\u0627\u0626\u0628 \u0648\u0628\u0630\u0644\u0643 \u0633\u064a\u0643\u0648\u0646 \u0627\u0644\u0627\u062b\u0631 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0627\u062d\u062f\u0629 \u0639\u0644\u0649 \u0646\u0634\u0627\u0637 \u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0645\u062d\u062f\u062f \u0648\u0627\u0646\u0645\u0627 \u0627\u062b\u0631 \u0639\u062f\u062f \u0645\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0642\u0637\u0627\u0639\u0627\u062a \u0645\u062e\u062a\u0644\u0641\u0629 \u0645\u0646 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0639\u0644\u064a\u0647 \u0639\u0646\u062f \u0627\u0642\u0631\u0627\u0631 \u0627\u0644\u0646\u0638\u0627\u0645 \u0647\u0646\u0627\u0643 \u0636\u0631\u0648\u0631\u0629 \u0627\u0644\u0645\u0648\u0627\u0621\u0645\u0629 \u0628\u064a\u0646 \u0627\u0644\u0627\u0647\u062f\u0627\u0641 \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629 \u0644\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629 \u0627\u0644\u062a\u064a \u064a\u062a\u0643\u0648\u0646 \u0645\u0646\u0647\u0627 \u0627\u0644\u0646\u0638\u0627\u0645 .<\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">3- \u0648\u0638\u0627\u0626\u0641 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0641\u0639\u0627\u0644.<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u064a\u0645\u0643\u0646 \u062d\u0635\u0631 \u0648\u0638\u0627\u0626\u0641 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0641\u064a \u062b\u0644\u0627\u062b \u0647\u064a :<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u0623- \u0648\u0638\u064a\u0641\u0629 \u0645\u0627\u0644\u064a\u0629 : \u062a\u062a\u0645\u062b\u0644 \u0641\u064a \u062a\u062d\u0642\u064a\u0642 \u0627\u064a\u0631\u0627\u062f \u0645\u0627\u0644\u064a \u0648\u0644\u0643\u0646 \u064a\u062c\u0628 \u0627\u0646 \u0646\u0628\u062a\u0639\u062f \u0639\u0646 \u0627\u0644\u0645\u063a\u0627\u0644\u0627\u0629 \u0641\u064a \u062a\u062d\u0642\u064a\u0642 \u0647\u0630\u0627 \u0627\u0644\u0647\u062f\u0641 \u0644\u0627\u0646\u0647 \u0633\u0648\u0641 \u064a\u063a\u0641\u0644 \u0639\u0646 \u0647\u0645\u0648\u0645 \u0627\u0644\u0645\u062c\u062a\u0645\u0639 .<\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">\u0628- \u0648\u0638\u064a\u0641\u0629 \u062a\u0635\u062d\u064a\u062d\u064a\u0629 : \u0648\u062a\u062a\u0645\u062b\u0644 \u0641\u064a \u062a\u0635\u062d\u064a\u062d \u0627\u0644\u0627\u062e\u062a\u0644\u0627\u0644\u0627\u062a \u0627\u0644\u0646\u0627\u062c\u0645\u0629 \u0639\u0646 \u0627\u0644\u0627\u062f\u0627\u0621 \u0627\u0644\u062a\u0644\u0642\u0627\u0626\u064a \u0644\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0639\u0628\u0631 \u0642\u0648\u0649 \u0627\u0644\u0633\u0648\u0642 \u0648\u0647\u0646\u0627\u0643 \u0646\u0648\u0639\u064a\u0646 \u0645\u0646\u0647\u0627 :-<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u2022 \u0627\u0644\u0627\u062e\u062a\u0644\u0627\u0644 \u0641\u064a \u0646\u0645\u0637 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0642\u0648\u0649 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0648\u0647\u0648 \u064a\u062a\u0631\u0643 \u0628\u0639\u0636 \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0642\u0644 \u062a\u0637\u0648\u0631\u0627 \u0627\u0648 \u064a\u062a\u0631\u0643 \u0642\u0637\u0627\u0639\u0627\u062a \u062d\u064a\u0648\u064a\u0629 \u0644\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0627\u0648 \u064a\u0646\u062a\u062c \u062e\u062f\u0645\u0627\u062a \u0636\u0631\u0648\u0631\u064a\u0629 \u0648\u0623\u062e\u0631\u0649 \u0636\u0627\u0631\u0629 .<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u2022 \u0627\u062e\u062a\u0644\u0627\u0644 \u0641\u064a \u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u062f\u062e\u0644 \u0628\u0635\u0648\u0631\u0629 \u063a\u064a\u0631 \u0645\u062a\u0633\u0627\u0648\u064a\u0629 \u0628\u064a\u0646 \u0637\u0628\u0642\u0627\u062a \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0627\u0648 \u062a\u0642\u0644\u0628\u0627\u062a \u0641\u064a \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a .<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u062c\u0640 &#8211; \u0648\u0638\u064a\u0641\u0629 \u062a\u0646\u0645\u0648\u064a\u0629 : \u062f\u0648\u0631 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0641\u064a \u062a\u0639\u0628\u0626\u0629 \u0627\u0644\u0641\u0627\u0626\u0636 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0644\u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0648\u0627\u0644\u062a\u064a \u062a\u062d\u0642\u0642 \u0627\u0647\u062f\u0627\u0641 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 .<\/span><br \/>\n<span style=\"font-size: 14pt;\">4- \u0645\u0639\u0627\u064a\u064a\u0631 \u0641\u0627\u0639\u0644\u064a\u0629 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a<\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">\u0645\u0646 \u0627\u0647\u0645 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u062c\u064a\u062f \u0648\u0627\u0644\u0633\u0644\u064a\u0645 \u0647\u064a :-<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u0627\u0644\u062d\u0635\u064a\u0644\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062a\u0645\u062b\u0644\u0629 \u0628\u0645\u0627 \u064a\u062a\u062d\u0642\u0642 \u0645\u0646 \u0627\u0645\u0648\u0627\u0644 \u0639\u0644\u0649 \u0645\u062f\u0627\u0631 \u0627\u0644\u0633\u0646\u0629 .<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u0628\u0633\u0627\u0637\u0629 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u060c \u0645\u0646 \u062d\u064a\u062b \u0627\u0644\u0647\u064a\u0643\u0644 \u0648\u0627\u0644\u0627\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0629 \u0648\u0645\u0627 \u064a\u0631\u062a\u0628\u0637 \u0628\u0647\u0627 \u0645\u0646 \u0633\u0647\u0648\u0644\u0629 \u0646\u0633\u0628\u064a\u0629 \u0641\u064a \u0627\u0644\u062a\u0639\u0631\u0641 \u0639\u0644\u064a\u0647 \u0648\u0627\u0633\u062a\u064a\u0639\u0627\u0628\u0647 \u0628\u0648\u0627\u0633\u0637\u0629 \u0627\u0644\u0645\u0643\u0644\u0641\u064a\u0646 \u0648\u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0648\u0627\u0634\u062e\u0627\u0635 \u0627\u0644\u0627\u062f\u0627\u0631\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 .<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u0645\u0631\u0648\u0646\u0629 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u060c \u0630\u0644\u0643 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0633\u062a\u064a\u0639\u0627\u0628 \u0627\u0644\u0645\u0634\u0631\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0628\u0648\u0636\u0639 \u0627\u0644\u062d\u0644\u0648\u0644 \u0644\u0644\u0645\u0634\u0643\u0644\u0627\u062a \u0627\u0644\u0641\u0646\u064a\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0644\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u062a\u064a \u062a\u062a\u0648\u0627\u0641\u0642 \u0645\u0639 \u0627\u0644\u0645\u0633\u062a\u0648\u064a\u0627\u062a \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629 \u0644\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0645\u0639 \u0627\u062d\u062a\u0645\u0627\u0644\u0627\u062a \u062a\u0642\u0644\u0628\u0647 \u0639\u0628\u0631 \u0627\u0644\u0632\u0645\u0646 .<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u0627\u0633\u062a\u0642\u0631\u0627\u0631 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u060c \u064a\u062a\u062d\u0642\u0642 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0639\u062f\u0645 \u0627\u0644\u0627\u0643\u062b\u0627\u0631 \u0641\u064a \u0627\u0644\u062a\u0639\u062f\u064a\u0644\u0627\u062a \u0648\u0644\u0627\u064a\u0639\u0646\u064a \u0630\u0644\u0643 \u0627\u0646 \u064a\u0643\u0648\u0646 \u0646\u0638\u0627\u0645 \u064a\u0645\u062a\u0627\u0632 \u0628\u0627\u0644\u062c\u0645\u0648\u062f \u0648\u0644\u0643\u0646 \u0628\u0627\u0645\u0643\u0627\u0646\u0647 \u0627\u0644\u062a\u063a\u064a\u064a\u0631 \u0648\u062a\u063a\u064a\u0631\u0627\u062a \u0645\u0644\u062d\u0629 \u0648\u0647\u0627\u0645\u0629 .<\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">\u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u062c\u0647\u0627\u0632 \u0627\u0644\u0636\u0631\u064a\u0628\u064a<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u062a\u062a\u062d\u062f\u062f \u0628\u0642\u062f\u0631\u0629 \u0627\u0644\u0646\u0638\u0627\u0645 \u0639\u0644\u0649 \u062a\u062d\u0635\u064a\u0644 \u0648\u0631\u0628\u0637 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0628\u0623\u0633\u0644\u0648\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u063a\u064a\u0631 \u0642\u0647\u0631\u064a \u0645\u0639 \u0627\u0644\u0627\u062e\u0630 \u0628\u0646\u0638\u0631 \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631 \u062a\u0643\u0644\u0641\u0629 \u0627\u0642\u0627\u0645\u0629 \u0648\u0627\u062f\u0627\u0631\u0629 \u0647\u0630\u0627 \u0627\u0644\u062c\u0647\u0627\u0632 .<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u0648\u0647\u0646\u0627\u0643 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 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\u0627\u0644\u0630\u0627\u062a\u064a\u0629 \u0641\u064a \u0634\u0631\u0648\u0637 \u062a\u062c\u062f\u062f \u0627\u0644\u0627\u0646\u062a\u0627\u062c \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a \u0648\u062f\u0648\u0631\u0647 \u0641\u064a \u062a\u062d\u0642\u064a\u0642 \u0646\u0645\u0637 \u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0630\u064a \u064a\u0645\u0643\u0646 \u0628\u0645\u0631\u0648\u0631 \u0627\u0644\u0632\u0645\u0646 \u0627\u0646 \u064a\u062d\u0633\u0646 \u0645\u0633\u062a\u0648\u0649 \u0645\u0639\u064a\u0634\u0629 \u0627\u0644\u0633\u0643\u0627\u0646 .<\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">5- \u0627\u0644\u062e\u0635\u0627\u0626\u0635 \u0627\u0644\u0647\u064a\u0643\u0644\u064a\u0629 \u0644\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0641\u0639\u0627\u0644<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u064a\u0645\u0643\u0646 \u0627\u0646 \u0646\u062d\u062f\u062f \u062e\u0635\u0627\u0626\u0635 \u0627\u064a \u0646\u0638\u0627\u0645 \u0636\u0631\u064a\u0628\u064a \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0646\u0648\u0627\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0643\u0648\u0646\u0629 \u0644\u0647\u0630\u0627 \u0627\u0644\u0646\u0638\u0627\u0645 \u0648\u0627\u0644\u0645\u0643\u0627\u0646 \u0627\u0644\u0630\u064a \u062a\u0634\u063a\u0644\u0647 \u0643\u0644 \u0636\u0631\u064a\u0628\u0629 \u0647\u0630\u0627 \u0627\u0644\u0646\u0638\u0627\u0645 \u0648\u064a\u0645\u0643\u0646 \u062a\u062d\u062f\u064a\u062f\u0647\u0627 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0645\u0639\u0631\u0641\u0629 \u0645\u0627 \u064a\u0644\u064a :-<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u2022 \u0627\u062b\u0631\u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0639\u0644\u0649 \u0646\u0645\u0637 \u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u062b\u0631\u0648\u0629 \u0648\u0627\u0645\u0643\u0627\u0646\u064a\u0629 \u062a\u063a\u064a\u0631\u0647\u0627 \u0639\u0628\u0631 \u0627\u0644\u0632\u0645\u0646 \u0648\u064a\u0645\u0643\u0646 \u0645\u0646 \u062e\u0644\u0627\u0644\u0647 \u0627\u0646 \u0646\u0639\u0631\u0641 \u0627\u0644\u0648\u0632\u0646 \u0627\u0644\u0646\u0633\u0628\u064a \u0644\u0643\u0644 \u0645\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0627\u0644\u062b\u0631\u0648\u0629 \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 .<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u2022 \u0627\u0644\u0648\u0632\u0646 \u0627\u0644\u0646\u0633\u0628\u064a \u0644\u0639\u0645\u0648\u0645 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0648\u0627\u0644\u062a\u064a \u062a\u0634\u0645\u0644 \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629 \u0648\u0631\u0627\u0633 \u0627\u0644\u0645\u0627\u0644 \u0648\u0639\u0644\u0649 \u062f\u062e\u0644 \u0627\u0644\u0639\u0645\u0644 .<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u2022 \u0627\u0644\u0648\u0632\u0646 \u0627\u0644\u0646\u0633\u0628\u064a \u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062f\u062e\u0644 \u062d\u064a\u0646 \u062a\u062d\u0635\u064a\u0644\u0647 \u0648 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u062d\u064a\u0646 \u0627\u0646\u0641\u0627\u0642\u0647 (\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643 ) \u0648\u0627\u0644\u0627\u062e\u064a\u0631\u0629 \u062a\u0635\u064a\u0628 \u0630\u0648\u064a \u0627\u0644\u062f\u062e\u0648\u0644 \u0627\u0644\u0645\u062d\u062f\u0648\u062f\u0629 .<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u2022 \u0627\u0644\u0648\u0632\u0646 \u0627\u0644\u0646\u0633\u0628\u064a \u0644\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0643\u0645\u0631\u0643\u064a\u0629<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u2022 \u062a\u0631\u0643\u064a\u0628\u0629 \u0627\u0644\u062a\u0639\u0631\u064a\u0641\u0629 \u0627\u0644\u0643\u0645\u0631\u0643\u064a\u0629<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u2022 \u0627\u0644\u0648\u0632\u0646 \u0627\u0644\u0646\u0633\u0628\u064a \u0644\u0644\u0627\u0639\u0641\u0627\u0621\u0627\u062a \u0641\u064a \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0628\u0635\u0648\u0631\u0647\u0627 \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629 \u0648\u0647\u064a :-<\/span><br \/>\n<span style=\"font-size: 14pt;\">1- \u064a\u062c\u0628 \u0627\u0644\u062a\u0641\u0631\u064a\u0642 \u0628\u064a\u0646 \u0645\u0627 \u064a\u0633\u0645\u0649 \u0627\u0644\u0627\u0639\u0641\u0627\u0621 \u0627\u0644\u0645\u062d\u0642\u0642 \u0644\u0634\u062e\u0635\u064a\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0627\u0644\u0627\u0639\u0641\u0627\u0621 \u0627\u0644\u0645\u0646\u0632\u0644 \u0644\u062d\u0642 \u0627\u0644\u062f\u0648\u0644\u0629 \u0641\u064a \u062d\u0635\u064a\u0644\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 .<\/span><br \/>\n<span style=\"font-size: 14pt;\">2- \u0627\u0644\u0627\u0639\u0641\u0627\u0621 \u0627\u0644\u0630\u064a \u064a\u062a\u0642\u0631\u0631 \u0628\u0635\u0641\u0629 \u0639\u0627\u0645\u0629 \u0644\u0641\u062a\u0631\u0627\u062a \u0645\u0646 \u0641\u062a\u0631\u0627\u062a \u0627\u0644\u0646\u0634\u0627\u0637 \u0648\u0627\u0644\u0627\u0639\u0641\u0627\u0621 \u0627\u0644\u0645\u0631\u062a\u0628\u0637 \u0628\u062a\u062d\u0642\u064a\u0642 \u0647\u062f\u0641 \u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0645\u062d\u062f\u062f \u062e\u0644\u0627\u0644 \u0641\u062a\u0631\u0629 \u0645\u062d\u062f\u062f\u0629 .<\/span><br \/>\n<span style=\"font-size: 14pt;\">3- \u0627\u0644\u0648\u0636\u0639 \u0627\u0644\u062e\u0627\u0635 \u0644\u0644\u0625\u0639\u0641\u0627\u0621\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u062a\u0645\u062a\u0639 \u0628\u0647\u0627 \u0631\u0627\u0633 \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u0623\u062c\u0646\u0628\u064a .<\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">\u0627\u0644\u0645\u0637\u0644\u0628 \u0627\u0644\u062b\u0627\u0646\u064a :\u0648\u0627\u0642\u0639 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0641\u064a \u0627\u0644\u0639\u0631\u0627\u0642<\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">1 \u2013 \u0646\u0638\u0631\u0629 \u062d\u0648\u0644 \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0646\u0627\u0641\u0630\u0629<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u062a\u0628\u0646\u0649 \u0627\u0644\u0639\u0631\u0627\u0642 \u0627\u0648\u0644 \u0642\u0627\u0646\u0648\u0646 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0645\u0631\u0642\u0645 52 \u0644\u0633\u0646\u0629 1927 \u0628\u0639\u062f \u062a\u0623\u0633\u064a\u0633 \u0627\u0644\u062f\u0648\u0644\u0629 \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629 \u0627\u0644\u062d\u062f\u064a\u062b\u0629 \u060c \u062a\u0623\u062b\u0631 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0628\u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0646\u0645\u0648\u0630\u062c\u064a \u0627\u0644\u0630\u064a \u0627\u0639\u062f\u062a\u0647 \u0628\u0631\u064a\u0637\u0627\u0646\u064a\u0627 \u0639\u0627\u0645 1922 \u0644\u063a\u0631\u0636 \u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0647\u0627 \u0641\u064a \u0645\u0633\u062a\u0639\u0645\u0631\u0627\u062a\u0647\u0627 \u0622\u0646\u0630\u0627\u0643 .<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u0645\u0646\u0630 \u0639\u0627\u0645 1927 \u0648\u062d\u062a\u0649 \u0627\u0639\u062a\u0645\u0627\u062f \u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062d\u0627\u0644\u064a \u0631\u0642\u0645 113 \u0644\u0633\u0646\u0629 1982 \u0644\u0645 \u064a\u0637\u0631\u0627 \u0627\u064a \u062a\u063a\u064a\u0631\u0647\u0627\u0645 \u0627\u0648 \u062a\u0637\u0648\u0631 \u0627\u0648 \u062a\u062d\u062f\u064a\u062b \u0644\u0647 \u0627\u062b\u0631 \u064a\u0630\u0643\u0631 \u0639\u0644\u0649 \u0627\u0644\u062a\u0634\u0631\u064a\u0639 \u0627\u0644\u0633\u0627\u0628\u0642 . \u0648\u0627\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0631\u0642\u0645 113 \u0647\u0648 \u0627\u064a\u0636\u0627 \u0644\u0645 \u064a\u062d\u0636\u0649 \u0628\u0627\u064a \u062a\u0639\u062f\u064a\u0644\u0627\u062a \u0647\u0627\u0645\u0629 \u0633\u0648\u0649 \u0627\u0644\u062a\u0639\u062f\u064a\u0644\u0627\u062a \u0627\u0644\u062a\u064a \u0644\u064a\u0633 \u0644\u0647\u0627 \u0627\u064a \u0627\u062b\u0631 \u0648\u0627\u0636\u062d \u0639\u0644\u0649 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a .<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u0648\u0628\u0639\u062f \u0633\u0642\u0648\u0637 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0633\u0627\u0628\u0642 \u0642\u0627\u0645\u062a \u0633\u0644\u0637\u0629 \u0627\u0644\u0627\u0626\u062a\u0644\u0627\u0641 \u0627\u0644\u0645\u0624\u0642\u062a\u0629 \u0628\u0623\u0635\u062f\u0627\u0631 \u0627\u0644\u0642\u0631\u0627\u0631 \u0631\u0642\u0645 37 \u0627\u063a\u0644\u0642\u062a \u0628\u0645\u0648\u062c\u0628\u0647 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0641\u064a \u0627\u0644\u0627\u0648\u0644 \u0645\u0646 \u0646\u064a\u0633\u0627\u0646 \u0627\u0639\u062a\u0628\u0627\u0631\u0627 \u0645\u0646 16 \u0646\u064a\u0633\u0627\u0646 2003 \u0648\u0644\u063a\u0627\u064a\u0629 \u0639\u0627\u0645 2004 \u0648\u0627\u0635\u062f\u0631\u062a \u0633\u0644\u0637\u0629 \u0627\u0644\u0627\u0626\u062a\u0644\u0627\u0641 \u0627\u0644\u0645\u0624\u0642\u062a\u0629 \u0627\u0644\u0627\u0645\u0631 49 \u0648\u0627\u0644\u0630\u064a \u062e\u0641\u0636 \u0628\u0645\u0648\u062c\u0628\u0647 \u0633\u0639\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0632\u0627\u062f \u0627\u0644\u0633\u0645\u0627\u062d\u0627\u062a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0648\u0627\u062e\u0636\u0639\u062a \u0628\u0647 \u0645\u0648\u0638\u0641\u064a \u0627\u0644\u062f\u0648\u0644\u0629 \u0627\u0644\u0649 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0633\u0648\u0629 \u0628\u0645\u0648\u0638\u0641\u064a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u062e\u0627\u0635 \u0644\u062a\u062d\u0642\u064a\u0642 \u0646\u0648\u0639 \u0645\u0646 \u0627\u0644\u0639\u062f\u0627\u0644\u0629 .\u0648 \u0627\u0628\u0642\u0649 \u0639\u0644\u0649 \u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0646\u0627\u0641\u0630\u0629 \u0627\u0644\u0645\u0641\u0639\u0648\u0644 \u0645\u0639 \u0627\u0628\u0642\u0627\u0621 \u0627\u0644\u0627\u0635\u0644\u0627\u062d \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0630\u064a \u0628\u062f\u0627\u062a \u0628\u0647 \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u062e\u0641\u064a\u0636 \u0633\u0639\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0633\u0645\u0627\u062d\u0627\u062a .<\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">\u0648\u0646\u0639\u0646\u064a \u0628\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0641\u064a \u0627\u0644\u0639\u0631\u0627\u0642 \u0628\u0627\u0646\u0647\u0627 \u062c\u0645\u064a\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062a\u064a \u062a\u062c\u0628\u064a\u0647\u0627 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0636\u0631\u0627\u0626\u0628 \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u062a\u0627\u0644\u064a\u0629 :-<\/span><br \/>\n<span style=\"font-size: 14pt;\">&#8211; \u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0631\u0642\u0645 113 \u0644\u0633\u0646\u0629 1982 \u0627\u0644\u0645\u0639\u062f\u0644.<\/span><br \/>\n<span style=\"font-size: 14pt;\">&#8211; \u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0639\u0642\u0627\u0631 \u0631\u0642\u0645 163 \u0644\u0633\u0646\u0629 1959 \u0627\u0644\u0645\u0639\u062f\u0644.<\/span><br \/>\n<span style=\"font-size: 14pt;\">&#8211; \u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0631\u0642\u0645 36 \u0644\u0633\u0646\u0629 1997( \u0627\u0644\u0641\u0646\u0627\u062f\u0642 \u0648\u0627\u0644\u0645\u0637\u0627\u0639\u0645 ) .<\/span><br \/>\n<span style=\"font-size: 14pt;\">&#8211; \u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062a\u0631\u0643\u0627\u062a \u0631\u0642\u0645 64 \u0644\u0633\u0646\u0629 1985( \u0627\u0644\u063a\u064a \u0628\u0645\u0648\u062c\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0631\u0642\u0645 33 \u0644\u0633\u0646\u0629 1994 \u0639\u0644\u0649 \u0627\u0644\u0648\u0641\u064a\u0627\u062a \u0627\u0644\u0648\u0627\u0642\u0639\u0629 \u062e\u0644\u0627\u0644 \u0641\u062a\u0631\u0629 \u0646\u0641\u0627\u0630\u0647 ) .<\/span><br \/>\n<span style=\"font-size: 14pt;\">&#8211; \u0642\u0631\u0627\u0631 \u0636\u0631\u064a\u0628\u0629 \u0646\u0642\u0644 \u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u0639\u0642\u0627\u0631 ( \u0627\u0644\u0642\u0631\u0627\u0631 120 \u0644\u0633\u0646\u0629 2002) .<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u0640 \u062a\u0639\u0644\u064a\u0645\u0627\u062a \u0627\u0633\u062a\u0642\u0637\u0627\u0639 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639 \u0627\u0644\u0645\u0628\u0627\u0634\u0631 \u0631\u0642\u0645 1 \u0644\u0633\u0646\u0629 2007 \u0628\u0645\u0648\u062c\u0628 \u062a\u0639\u0644\u064a\u0645\u0627\u062a \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0627\u062a\u062d\u0627\u062f\u064a\u0629 \u0644\u0639\u0627\u0645 2008 .<\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">2- \u0645\u0648\u0627\u0635\u0641\u0627\u062a \u0648\u062e\u0635\u0627\u0626\u0635 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0641\u064a \u0627\u0644\u0639\u0631\u0627\u0642 :<\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">\u0623\u0646 \u0645\u0646 \u0623\u0647\u0645 \u0645\u0648\u0627\u0635\u0641\u0627\u062a \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0641\u064a \u0627\u0644\u0639\u0631\u0627\u0642 \u0647\u064a : \u0640\u0640<\/span><br \/>\n<span style=\"font-size: 14pt;\"><b>\u0627\u0648\u0644\u0627\u064b-<\/b>\u00a0\u0627\u0644\u062c\u0645\u0639 \u0628\u064a\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0648\u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 :\u0648\u0630\u0644\u0643 \u0639\u0646 \u0637\u0631\u064a\u0642 \u0641\u0631\u0636 \u0636\u0631\u0627\u0626\u0628 \u0645\u0628\u0627\u0634\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0648\u0631\u0627\u0633 \u0627\u0644\u0645\u0627\u0644\u060c \u0648\u0643\u0630\u0644\u0643 \u0641\u0631\u0636 \u0636\u0631\u0627\u0626\u0628 \u0628\u0635\u0648\u0631\u0629 \u063a\u064a\u0631 \u0645\u0628\u0627\u0634\u0631\u0629 \u0639\u0646 \u0637\u0631\u064a\u0642 \u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u0643\u0645\u0631 \u0643\u064a\u0629 \u0648\u0631\u0633\u0645 \u0627\u0644\u0637\u0627\u0628\u0639 \u0648\u0631\u0633\u0645 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0639\u0642\u0627\u0631\u064a \u0648\u0631\u0633\u0648\u0645 \u0627\u0644\u0625\u0646\u062a\u0627\u062c .<\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><b>\u062b\u0627\u0646\u064a\u0627\u064b-<\/b>\u00a0\u0643\u062b\u0631\u0629 \u0627\u0644\u0625\u0639\u0641\u0627\u0621\u0627\u062a \u0648\u0627\u0644\u0633\u0645\u0627\u062d\u0627\u062a \u062d\u064a\u062b \u0646\u0644\u0627\u062d\u0638 \u062a\u0648\u0633\u0639 \u0627\u0644\u0645\u0634\u0631\u0639 \u0627\u0644\u0639\u0631\u0627\u0642\u064a \u0641\u064a \u0627\u0644\u0625\u0639\u0641\u0627\u0621\u0627\u062a \u0628\u0647\u062f\u0641 \u0627\u0644\u0642\u0636\u0627\u0621 \u0639\u0644\u0649 \u0627\u0644\u0623\u062b\u0631 \u0627\u0644\u0633\u0644\u0628\u064a \u0644\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0627&#8221; \u0648\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0627&#8221; .<\/span><br \/>\n<span style=\"font-size: 14pt;\"><b>\u062b\u0627\u0644\u062b\u0627\u064b-<\/b>\u00a0\u064a\u062a\u0645\u064a\u0632 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0639\u0631\u0627\u0642\u064a \u0628\u0643\u062b\u0631\u0629 \u0627\u0644\u062a\u0639\u062f\u064a\u0644\u0627\u062a \u0627\u0644\u063a\u064a\u0631 \u0647\u0627\u0645\u0629 \u0627\u0644\u062a\u064a \u0637\u0631\u0623\u062a \u0639\u0644\u064a\u0647 .<\/span><br \/>\n<span style=\"font-size: 14pt;\"><b>\u0631\u0627\u0628\u0639\u0627-<\/b>\u00a0\u064a\u0639\u062a\u0628\u0631 \u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0631\u0642\u0645 113 \u0644\u0633\u0646\u0629 1982 \u0627\u0644\u0645\u0643\u0644\u0641 \u0627\u0644\u0639\u0631\u0628\u064a \u0645\u0642\u064a\u0645\u0627&#8221; \u0628\u0645\u062c\u0631\u062f \u062f\u062e\u0648\u0644\u0647 \u0644\u0644\u0639\u0631\u0627\u0642 \u0628\u063a\u0636 \u0627\u0644\u0646\u0638\u0631 \u0639\u0646 \u0627\u0644\u0645\u062f\u0629 \u0627\u0644\u062a\u064a \u064a\u0642\u0636\u064a\u0647\u0627 .<\/span><br \/>\n<span style=\"font-size: 14pt;\"><b>\u062e\u0627\u0645\u0633\u0627\u064b-<\/b>\u00a0\u064a\u0639\u062a\u0645\u062f \u0641\u064a \u062a\u062d\u0642\u064a\u0642 \u0642\u0627\u0639\u062f\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644 \u062b\u0644\u0627\u062b \u0639\u0646\u0627\u0635\u0631 \u0647\u064a :<\/span><br \/>\n<span style=\"font-size: 14pt;\">1- \u062a\u0636\u0645\u064a\u0646 \u0645\u0628\u0627\u0644\u063a \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629<\/span><br \/>\n<span style=\"font-size: 14pt;\">2- \u062a\u0634\u062e\u064a\u0635 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0645\u0639\u0641\u0649 \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629<\/span><br \/>\n<span style=\"font-size: 14pt;\">3- \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0635\u0627\u0641\u064a \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629<\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><b>\u0633\u0627\u062f\u0633\u0627<\/b>\u00a0-\u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u064a\u0642\u0631 \u0628\u0627\u0644\u0648\u062d\u062f\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0645\u0627\u062f\u0629 (6) \u0627\u0644\u0641\u0642\u0631\u0629 (1) \u0648\u0644\u0643\u0646\u0647 \u0627\u064a\u0636\u0627 \u064a\u0639\u062a\u0645\u062f \u0639\u0644\u0649 \u0645\u0628\u062f\u0627 \u062f\u0645\u062c \u0627\u0644\u0645\u062f\u062e\u0648\u0644\u0627\u062a \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0641\u0642\u0631\u0629 (2) \u0645\u0646 \u0646\u0641\u0633 \u0627\u0644\u0645\u0627\u062f\u0629 .<\/span><br \/>\n<span style=\"font-size: 14pt;\"><b>\u0633\u0627\u0628\u0639\u0627<\/b>-\u0627\u0644\u0627\u0642\u0627\u0645\u0629 \u0647\u0648 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062e\u0636\u0648\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629 \u0641\u064a \u062a\u062d\u0642\u0642 \u0627\u0644\u062f\u062e\u0644 .<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u0627\u0644\u0645\u0643\u0644\u0641\u0648\u0646 \u0641\u064a \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0636\u0631\u0627\u0626\u0628 \u0647\u0645 :<\/span><br \/>\n<span style=\"font-size: 14pt;\">1- \u0627\u0644\u0627\u0641\u0631\u0627\u062f \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a ( \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0628\u0627\u0646\u0648\u0627\u0639\u0647\u0627 \u060c \u0627\u0644\u0627\u0641\u0631\u0627\u062f \u0627\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0647\u0646 \u0648\u0627\u0644\u0627\u0639\u0645\u0627\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0643\u0630\u0644\u0643 \u0645\u0627\u0644\u0643\u064a \u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a \u0627\u0644\u062e\u0627\u0636\u0639\u064a\u0646 \u0644\u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0639\u0642\u0627\u0631 )<\/span><br \/>\n<span style=\"font-size: 14pt;\">2- \u0645\u0648\u0638\u0641\u0648 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0648\u0627\u0644\u062e\u0627\u0635<\/span><br \/>\n<span style=\"font-size: 14pt;\">3- \u0645\u0627\u0644\u0643\u064a \u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a<\/span><br \/>\n<span style=\"font-size: 14pt;\">3- \u0627\u0644\u0627\u0639\u0641\u0627\u0621\u0627\u062a \u0628\u0645\u0648\u062c\u0628 \u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0648\u0627\u0647\u062f\u0627\u0641\u0647\u0627<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u0627\u0646 \u0627\u0644\u0641\u0635\u0644 \u0627\u0644\u0631\u0627\u0628\u0639 \u0627\u062e\u062a\u0635 \u0628\u0627\u0644\u0627\u0639\u0641\u0627\u0621\u0627\u062a \u0648\u0627\u0644\u062a\u064a \u0627\u0646\u062d\u0635\u0631 \u0641\u064a \u0627\u0644\u0645\u0627\u062f\u0629 \u0627\u0644\u0633\u0627\u0628\u0639\u0629 \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0631\u0627\u062c\u0639 \u0627\u0644\u0645\u0644\u062d\u06421 .\u0627\u0646 \u0627\u0644\u0627\u0639\u0641\u0627\u0621\u0627\u062a \u0627\u0644\u062a\u064a \u0648\u0631\u062f\u062a \u0641\u064a \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u062c\u0627\u0621\u062a \u0628\u0646\u0627\u0621 \u0639\u0644\u0649 \u0627\u0647\u062f\u0627\u0641 \u0627\u0633\u0633 \u0645\u0646 \u0627\u062c\u0644\u0647\u0627 \u0627\u0644\u0627\u0639\u0641\u0627\u0621 \u0648\u0647\u064a \u0643\u0645\u0627 \u064a\u0627\u062a\u064a .<\/span><br \/>\n<span style=\"font-size: 14pt;\">1- \u062a\u0634\u062c\u064a\u0639 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0641\u064a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0632\u0631\u0627\u0639\u064a .<\/span><br \/>\n<span style=\"font-size: 14pt;\">2- \u062a\u0634\u062c\u064a\u0639 \u0627\u0644\u062d\u0631\u0643\u0629 \u0627\u0644\u0639\u0645\u0631\u0627\u0646\u064a\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u062f \u0628\u0627\u0644\u0627\u0636\u0627\u0641\u0629 \u0627\u0644\u0649 \u0645\u0646\u0639 \u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u0636\u0631\u064a\u0628\u064a .<\/span><br \/>\n<span style=\"font-size: 14pt;\">3- \u062a\u0634\u062c\u064a\u0639 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u0646\u0641\u0639 \u0627\u0644\u0639\u0627\u0645 \u0648\u0627\u0644\u063a\u064a\u0631 \u0631\u0628\u062d\u064a\u0629 .<\/span><br \/>\n<span style=\"font-size: 14pt;\">4- \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u062f\u0648\u0644\u064a \u0639\u0644\u0649 \u0627\u0644\u062f\u0628\u0644\u0648\u0645\u0627\u0633\u064a\u064a\u0646.<\/span><br \/>\n<span style=\"font-size: 14pt;\">5- \u0631\u0639\u0627\u064a\u0629 \u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0644\u0644\u0645\u062a\u0642\u0627\u0639\u062f\u064a\u0646<\/span><br \/>\n<span style=\"font-size: 14pt;\">6- \u062a\u0634\u062c\u064a\u0639 \u0627\u0644\u0646\u0634\u0627\u0637 \u0628\u0627\u0644\u062c\u0645\u0639\u064a\u0627\u062a \u0627\u0644\u062a\u0639\u0627\u0648\u0646\u064a\u0629<\/span><br \/>\n<span style=\"font-size: 14pt;\">7- \u062a\u0634\u062c\u064a\u0639 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0628\u0642\u0637\u0627\u0639 \u0627\u0644\u0641\u0646\u0627\u062f\u0642 \u0645\u0646 \u0627\u0644\u062f\u0631\u062c\u0629 \u0627\u0644\u0645\u0645\u062a\u0627\u0632\u0629 \u0648\u0627\u0644\u0627\u0648\u0644\u0649 .<\/span><br \/>\n<span style=\"font-size: 14pt;\">8- \u062a\u0634\u062c\u064a\u0639 \u0642\u0637\u0627\u0639 \u0627\u0644\u0645\u0635\u0627\u0631\u0641<\/span><br \/>\n<span style=\"font-size: 14pt;\">9- \u062a\u0634\u062c\u064a\u0639 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0641\u064a \u0642\u0637\u0627\u0639 \u0627\u0644\u0637\u064a\u0631\u0627\u0646<\/span><br \/>\n<span style=\"font-size: 14pt;\">10 \u2013 \u062a\u0634\u062c\u064a\u0639 \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u0627\u062f\u0628\u064a \u0648\u0627\u0644\u0639\u0644\u0645\u064a<\/span><br \/>\n<span style=\"font-size: 14pt;\">11- \u062a\u0634\u062c\u064a\u0639 \u0642\u0637\u0627\u0639 \u0627\u0644\u0646\u0642\u0644 \u0644\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0627\u0644\u0646\u0641\u0637\u064a\u0629<\/span><br \/>\n<span style=\"font-size: 14pt;\">12 \u2013 \u0627\u0639\u0641\u0627\u0621\u0627\u062a \u062a\u0631\u0627\u0639\u064a \u0628\u0647\u0627 \u0627\u0644\u062d\u0627\u0644\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0644\u0628\u0639\u0636 \u0627\u0644\u0641\u0626\u0627\u062a<\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">4- \u0648\u0627\u0642\u0639 \u0627\u0644\u062d\u0635\u064a\u0644\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0645\u0646 \u0627\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u062f\u0648\u0644\u0629<\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">\u064a\u0639\u0627\u0646\u064a \u0627\u0644\u0639\u0631\u0627\u0642 \u0645\u0646 \u062d\u0635\u064a\u0644\u0629 \u0636\u0631\u064a\u0628\u064a\u0629 \u0645\u062a\u062f\u0646\u064a\u0629 \u062d\u064a\u062b \u062a\u0628\u0644\u063a \u0646\u0633\u0628\u062a\u0647\u0627 \u0645\u0646 \u0627\u0644\u0646\u0627\u062a\u062c \u0627\u0644\u0645\u062d\u0644\u064a \u0627\u0644\u0627\u062c\u0645\u0627\u0644\u064a \u0643\u0645\u062a\u0648\u0633\u0637 \u0644\u0644\u0645\u062f\u0629 (2006-2009) \u0628\u0644\u063a\u062a ( 0,46 ) \u0643\u0645\u0627 \u0645\u0648\u0636\u062d \u0641\u064a \u0627\u0644\u062c\u062f\u0648\u0644 \u0648\u0627\u0644\u0634\u0643\u0644 (1) .<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u0627\u0646 \u0646\u0633\u0628\u0629 \u0645\u0633\u0627\u0647\u0645\u0629 \u0647\u0630\u0647 \u0627\u0644\u0627\u064a\u0631\u0627\u062f\u0627\u062a \u0641\u064a \u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0628\u0644\u063a\u062a \u0643\u0645\u062a\u0648\u0633\u0637 \u0644\u0644\u0645\u062f\u0629 (2006-2009) \u062d\u064a\u062b \u0628\u0644\u063a\u062a (1,08) \u0627\u064a\u0636\u0627 \u0647\u064a \u0646\u0633\u0628\u0629 \u0636\u0626\u064a\u0644\u0629 \u0648\u0643\u0645\u0627 \u0645\u0648\u0636\u062d\u0629 \u0641\u064a \u062c\u062f\u0648\u0644 \u0648\u0627\u0644\u0634\u0643\u0644 (2) .<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u0627\u0646 \u0646\u0633\u0628\u0629 \u0627\u0644\u0627\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0645\u0646 \u0627\u0644\u0627\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0643\u0645\u062a\u0648\u0633\u0637 \u0644\u0644\u0645\u062f\u0629 (2006-2009) \u0628\u0644\u063a\u062a (0,92) \u0643\u0645\u0627 \u0645\u0648\u0636\u062d \u0628\u0627\u0644\u062c\u062f\u0648\u0644 \u0648\u0627\u0644\u0634\u0643\u0644 (2) .<\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">\u0627\u0644\u062c\u062f\u0648\u0644 (1)<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u0646\u0633\u0628\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0645\u0646 \u0627\u0644\u0646\u0627\u062a\u062c \u0627\u0644\u0645\u062d\u0644\u064a \u0627\u0644\u0627\u062c\u0645\u0627\u0644\u064a \u0644\u0644\u0645\u062f\u0629 (2006-2009 )<\/span><\/div>\n<div style=\"text-align: justify;\">\n<div class=\"cms_table\">\n<table class=\"cms_table_MsoNormalTable\" width=\"285\">\n<tbody>\n<tr class=\"cms_table_MsoNormalTable_tr\" valign=\"top\">\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\"><b>\u0627\u0644\u0633\u0646\u0629<\/b><\/span><\/td>\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\"><b>\u0645\u062c\u0645\u0648\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629<\/b><\/span><\/td>\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\"><b>\u0627\u0644\u0646\u0627\u062a\u062c \u0627\u0644\u0645\u062d\u0644\u064a \u0627\u0644\u0623\u062c\u0645\u0627\u0644\u064a<\/b><\/span><\/td>\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\"><b>\u0627\u0644\u0636\u063a\u0637 \u0627\u0644\u0636\u0631\u064a\u0628\u064a<\/b><\/span><\/td>\n<\/tr>\n<tr class=\"cms_table_MsoNormalTable_tr\" valign=\"top\">\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\">2006<\/span><\/td>\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\">307943<\/span><\/td>\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\">95587954.8<\/span><\/td>\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\">0.32<\/span><\/td>\n<\/tr>\n<tr class=\"cms_table_MsoNormalTable_tr\" valign=\"top\">\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\">2007<\/span><\/td>\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\">440805<\/span><\/td>\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\">111530810<\/span><\/td>\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\">0.40<\/span><\/td>\n<\/tr>\n<tr class=\"cms_table_MsoNormalTable_tr\" valign=\"top\">\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\">2008<\/span><\/td>\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\">581351<\/span><\/td>\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\">153971202<\/span><\/td>\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\">0.38<\/span><\/td>\n<\/tr>\n<tr class=\"cms_table_MsoNormalTable_tr\" valign=\"top\">\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\">2009<\/span><\/td>\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\"><b>739000<\/b><\/span><\/td>\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\">99552836.7<\/span><\/td>\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\">0.74<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<div style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><b>\u0634\u0643\u0644 (1)<br \/>\n<\/b><a href=\"https:\/\/www.dorar-aliraq.net\/threads\/511103-%D9%84%D8%A7%D8%B9%D9%81%D8%A7%D8%A1%D8%A7%D8%AA-%D8%A7%D9%84%D8%B6%D8%B1%D9%8A%D8%A8%D9%8A%D8%A9-%D9%88%D8%A7%D9%84%D8%A7%D8%B3%D8%AA%D8%AB%D9%85%D8%A7%D8%B1-%D9%81%D9%8A-%D8%A7%D9%84%D8%B9%D8%B1%D8%A7%D9%82-%D8%A8%D8%AD%D8%AB-%D9%85%D9%86%D8%B4%D9%88%D8%B1\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" class=\"jqlboxcont cboxElement\" src=\"http:\/\/tax.mof.gov.iq\/uploads\/taxcomission\/tax%20fig\/tax-fig.gif\" alt=\"\" \/><\/a><\/span><br \/>\n<span style=\"font-size: 14pt;\"><b>\u0627\u0644\u0645\u0635\u062f\u0631 : \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0636\u0631\u0627\u0626\u0628 \/ \u0642\u0633\u0645 \u0627\u0644\u0627\u062d\u0635\u0627\u0621 \u0648\u0627\u0644\u0627\u0628\u062d\u0627\u062b<\/b><\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><b>\u062c\u062f\u0648\u0644 (2)<\/b><\/span><\/div>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><b>\u0646\u0633\u0628\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0645\u0646 \u0627\u0644\u0627\u064a\u0631\u0627\u062f\u0627\u062a \u0648\u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u062f\u0648\u0644\u0629\u00a0<\/b>\u0628\u0627\u0644\u0645\u0644\u064a\u0648\u0646<\/span><\/p>\n<div style=\"text-align: justify;\">\n<div class=\"cms_table\">\n<table class=\"cms_table_MsoNormalTable\" width=\"281\">\n<tbody>\n<tr class=\"cms_table_MsoNormalTable_tr\" valign=\"top\">\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\"><b>\u0627\u0644\u0633\u0646\u0629<\/b><\/span><\/td>\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\"><b>\u0627\u0644\u0627\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629<\/b><\/span><\/td>\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\"><b>\u0627\u0644\u0646\u0641\u0642\u0627\u062a<\/b><\/span><\/td>\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\"><b>\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629<\/b><\/span><\/td>\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\"><b>\u0646\u0633\u0628\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0645\u0646 \u0627\u0644\u0627\u064a\u0631\u0644\u0627\u062f\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629<\/b><\/span><\/td>\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\"><b>\u0646\u0633\u0628\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0645\u0646 \u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629<\/b><\/span><\/td>\n<\/tr>\n<tr class=\"cms_table_MsoNormalTable_tr\" valign=\"top\">\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\"><b>2003<\/b><\/span><\/td>\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\"><b>15985527<\/b><\/span><\/td>\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\"><b>4901961<\/b><\/span><\/td>\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\"><b>28447<\/b><\/span><\/td>\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\"><b>0.18<\/b><\/span><\/td>\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\"><b>0.58<\/b><\/span><\/td>\n<\/tr>\n<tr class=\"cms_table_MsoNormalTable_tr\" valign=\"top\">\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\"><b>2004<\/b><\/span><\/td>\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\"><b>32988850<\/b><\/span><\/td>\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\"><b>31521427<\/b><\/span><\/td>\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\"><b>73613<\/b><\/span><\/td>\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\"><b>0.22<\/b><\/span><\/td>\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\"><b>0.23<\/b><\/span><\/td>\n<\/tr>\n<tr class=\"cms_table_MsoNormalTable_tr\" valign=\"top\">\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\"><b>2005<\/b><\/span><\/td>\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\"><b>40435740<\/b><\/span><\/td>\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\"><b>30831142<\/b><\/span><\/td>\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\"><b>174754<\/b><\/span><\/td>\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\"><b>0.43<\/b><\/span><\/td>\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\"><b>0.57<\/b><\/span><\/td>\n<\/tr>\n<tr class=\"cms_table_MsoNormalTable_tr\" valign=\"top\">\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\"><b>2006<\/b><\/span><\/td>\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\"><b>49098839<\/b><\/span><\/td>\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\"><b>40323400<\/b><\/span><\/td>\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\"><b>307943<\/b><\/span><\/td>\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\"><b>0.63<\/b><\/span><\/td>\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\"><b>0.76<\/b><\/span><\/td>\n<\/tr>\n<tr class=\"cms_table_MsoNormalTable_tr\" valign=\"top\">\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\"><b>2007<\/b><\/span><\/td>\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\"><b>52046698<\/b><\/span><\/td>\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\"><b>33545143<\/b><\/span><\/td>\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\"><b>440805<\/b><\/span><\/td>\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\"><b>0.85<\/b><\/span><\/td>\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\"><b>1.31<\/b><\/span><\/td>\n<\/tr>\n<tr class=\"cms_table_MsoNormalTable_tr\" valign=\"top\">\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\"><b>2008<\/b><\/span><\/td>\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\"><b>80252182<\/b><\/span><\/td>\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\"><b>49027882<\/b><\/span><\/td>\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\"><b>581351<\/b><\/span><\/td>\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\"><b>0.72<\/b><\/span><\/td>\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\"><b>1.19<\/b><\/span><\/td>\n<\/tr>\n<tr class=\"cms_table_MsoNormalTable_tr\" valign=\"top\">\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\"><b>2009<\/b><\/span><\/td>\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\"><b>50408000<\/b><\/span><\/td>\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\"><b>69165001<\/b><\/span><\/td>\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\"><b>739000<\/b><\/span><\/td>\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\"><b>1.47<\/b><\/span><\/td>\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\"><b>1.07<\/b><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<div style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><b>\u0634\u0643\u0644 (2)<br \/>\n\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0645\u0646 \u0627\u0644\u0627\u064a\u0631\u0627\u062f\u0627\u062a \u0648\u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u062f\u0648\u0644\u0629<br \/>\n<a href=\"https:\/\/www.dorar-aliraq.net\/threads\/511103-%D9%84%D8%A7%D8%B9%D9%81%D8%A7%D8%A1%D8%A7%D8%AA-%D8%A7%D9%84%D8%B6%D8%B1%D9%8A%D8%A8%D9%8A%D8%A9-%D9%88%D8%A7%D9%84%D8%A7%D8%B3%D8%AA%D8%AB%D9%85%D8%A7%D8%B1-%D9%81%D9%8A-%D8%A7%D9%84%D8%B9%D8%B1%D8%A7%D9%82-%D8%A8%D8%AD%D8%AB-%D9%85%D9%86%D8%B4%D9%88%D8%B1\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" class=\"jqlboxcont cboxElement\" src=\"http:\/\/tax.mof.gov.iq\/uploads\/taxcomission\/tax%20fig\/tax-fig2.gif\" alt=\"\" \/><\/a><br \/>\n<\/b><\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">\u0627\u0644\u0645\u0635\u062f\u0631 : \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0636\u0631\u0627\u0626\u0628 \/ \u0642\u0633\u0645 \u0627\u0644\u0627\u062d\u0635\u0627\u0621 \u0648\u0627\u0644\u0627\u0628\u062d\u0627\u062b<\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><b>\u0627\u0644\u0645\u0628\u062d\u062b \u0627\u0644\u062b\u0627\u0646\u064a :\u0627\u0644\u0623\u0633\u062a\u062b\u0645\u0627\u0631 \u0641\u064a \u0627\u0644\u0639\u0631\u0627\u0642<\/b><\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><b>\u0627\u0644\u0645\u0637\u0644\u0628 \u0627\u0644\u0623\u0648\u0644 : \u0645\u0641\u0647\u0648\u0645 \u0627\u0644\u0623\u0633\u062a\u062b\u0645\u0627\u0631 \u0648\u0623\u0647\u0645\u064a\u062a\u0647 \u0648\u0623\u0646\u0648\u0627\u0639\u0647<br \/>\n<\/b><\/span><br \/>\n<span style=\"font-size: 14pt;\">\u0627\u0646 \u0645\u0639\u0646\u0649 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0644\u063a\u0648\u064a\u0627\u064b \u0628\u0639\u064a\u062f\u0627 \u0639\u0646 \u0645\u0639\u0646\u0627\u0647 \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0648 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0647\u0648 \u0645\u0646 \u0648\u0638\u0641 \u0645\u0627\u0644\u0647 \u0627\u0648\u0627\u0633\u062a\u062b\u0645\u0631\u0647 \u0627\u0645\u0627 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style=\"font-size: 14pt;\">3- \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0627\u062c\u0646\u0628\u064a\u060c: \u0648\u0647\u0648 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0630\u064a \u064a\u0642\u0648\u0645 \u0628\u0647 \u0627\u0644\u0627\u0641\u0631\u0627\u062f \u0627\u0648 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0648 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u062f\u0627\u062e\u0644 \u0627\u0644\u0628\u0644\u062f \u0627\u0644\u0645\u0639\u0646\u064a\u060c \u0648\u0647\u0630\u0627 \u0627\u0644\u0646\u0648\u0639 \u0645\u0646 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0644\u0647 \u0627\u0647\u0645\u064a\u062a\u0647 \u0641\u064a \u0643\u062b\u064a\u0631 \u0645\u0646 \u062f\u0648\u0644 \u0627\u0644\u0639\u0627\u0644\u0645 \u0648\u0644\u0627\u0633\u064a\u0645\u0627 \u0627\u0644\u0646\u0627\u0645\u064a\u0629 \u0645\u0646\u0647\u0627. \u0645\u0646 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\/>\n<span style=\"font-size: 14pt;\">6- \u064a\u0645\u0646\u062d \u062d\u0642 \u0627\u0644\u0627\u0642\u0627\u0645\u0629 \u0648\u062a\u0633\u0647\u064a\u0644 \u062f\u062e\u0648\u0644 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631 \u0648\u062e\u0631\u0648\u062c\u0647 \u0645\u0646 \u0648\u0627\u0644\u0649 \u0627\u0644\u0639\u0631\u0627\u0642 .<\/span><br \/>\n<span style=\"font-size: 14pt;\">7- \u0639\u062f\u0645 \u0645\u0635\u0627\u062f\u0631\u0629 \u0627\u0648 \u062a\u0623\u0645\u064a\u0645 \u0627\u0644\u0645\u0634\u0631\u0648\u0639 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u064a .<\/span><br \/>\n<span style=\"font-size: 14pt;\">8- \u0644\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0645\u0646 \u063a\u064a\u0631 \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u064a\u0646 \u062a\u062d\u0648\u064a\u0644 \u0631\u0648\u0627\u062a\u0628\u0647\u0645 \u0648\u062a\u0639\u0648\u064a\u0636\u0627\u062a\u0647\u0645 \u0627\u0644\u0649 \u062e\u0627\u0631\u062c \u0627\u0644\u0639\u0631\u0627\u0642 .<\/span><br \/>\n<span style=\"font-size: 14pt;\">9- \u0627\u0644\u0627\u0639\u0641\u0627\u0621 \u0645\u0646 \u0627\u0644\u0631\u0633\u0648\u0645 \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0644\u0645\u062f\u0629 10 \u0633\u0646\u0648\u0627\u062a \u0645\u0646 \u0628\u062f\u0621 \u062a\u0634\u063a\u064a\u0644 \u0627\u0644\u0645\u0634\u0631\u0648\u0639 \u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0649 15 \u0633\u0646\u0629 \u0643\u0630\u0644\u0643 \u0627\u0644\u0627\u062b\u0627\u062b \u0648\u0627\u0644\u0645\u0648\u062c\u0648\u062f\u0627\u062a \u0627\u0644\u0644\u0627\u0632\u0645\u0629 \u0644\u062a\u0648\u0633\u064a\u0639 \u0627\u0644\u0645\u0634\u0631\u0648\u0639 .<\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">\u0648\u0647\u0646\u0627 \u0646\u062c\u062f \u0627\u0646 \u0627\u0644\u0645\u0634\u0631\u0639 \u0627\u0644\u0639\u0631\u0627\u0642\u064a \u0642\u062f 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\u0644\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0644\u0627\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u062d\u0627\u0641\u0638\u0627\u062a \u062a\u062a\u0645\u062a\u0639 \u0628\u0627\u0644\u0627\u0633\u062a\u0642\u0631\u0627\u0631 \u0627\u0644\u0633\u064a\u0627\u0633\u064a \u0648\u0627\u0644\u0627\u0645\u0646\u064a .<\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><b>\u0627\u0644\u0645\u0637\u0644\u0628 \u0627\u0644\u0631\u0627\u0628\u0639 : \u0628\u064a\u0626\u0629 \u0627\u0644\u0623\u0633\u062a\u062b\u0645\u0627\u0631(\u0627\u0644\u0645\u0646\u0627\u062e \u0627\u0644\u0623\u0633\u062a\u062b\u0645\u0627\u0631\u064a)<\/b><\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">\u064a\u0645\u0643\u0646 \u062a\u0644\u062e\u064a\u0635 \u0627\u0647\u0645 \u0627\u0644\u0639\u0646\u0627\u0635\u0631 \u0627\u0644\u062a\u064a \u062a\u0624\u062b\u0631 \u0639\u0644\u0649 \u0645\u0646\u0627\u062e 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\u0636\u0631\u0648\u0631\u0629 \u062a\u0648\u0641\u0631 \u062d\u062f \u0627\u062f\u0646\u0649 \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0628\u0646\u064a\u0629 \u0648\u0648\u0636\u0639\u0647\u0627 \u062a\u062d\u062a \u062a\u0635\u0631\u0641 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0628\u0627\u0633\u0639\u0627\u0631 \u0645\u0639\u062a\u062f\u0644\u0629 . \u0648\u0643\u0630\u0644\u0643 \u064a\u0646\u062f\u0631\u062c \u0636\u0645\u0646 \u0636\u0645\u0646 \u0627\u0644\u0628\u0646\u064a\u0629 \u0627\u0644\u062a\u062d\u062a\u064a\u0629 \u0636\u0631\u0648\u0631\u0629 \u062a\u0648\u0641\u0631 \u0627\u0644\u0643\u0641\u0627\u0621\u0627\u062a \u0648\u0627\u0644\u0639\u0646\u0627\u0635\u0631 \u0627\u0644\u0641\u0646\u064a\u0629 \u0648\u0643\u0630\u0644\u0643 \u062a\u0648\u0641\u0631 \u0627\u0633\u0648\u0627\u0642 \u0627\u0644\u0627\u0633\u0647\u0645 \u0648\u0627\u0644\u0627\u0648\u0631\u0627\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0645\u0646 \u0627\u0644\u0636\u0631\u0648\u0631\u064a \u0627\u0646 \u062a\u0643\u0648\u0646 \u0627\u0633\u0639\u0627\u0631 \u0639\u0646\u0627\u0635\u0631 \u0627\u0644\u0627\u0646\u062a\u0627\u062c \u0645\u0646 \u0643\u0647\u0631\u0628\u0627\u0621 \u0648\u0645\u064a\u0627\u0647 \u0648\u0627\u062a\u0635\u0627\u0644\u0627\u062a \u0648\u0627\u064a\u062c\u0627\u0631\u0627\u062a \u0648\u0642\u064a\u0645\u0629 \u0627\u0644\u0627\u0631\u0627\u0636\u064a \u0642\u0644\u064a\u0644\u0629 \u0628\u062d\u064a\u062b \u062a\u0634\u062c\u0639 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0648\u062a\u0648\u0641\u0631 \u0641\u064a \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 .<\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">4 &#8211; \u0628\u0646\u064a\u0629 \u0627\u062f\u0627\u0631\u064a\u0629 \u0645\u0646\u0627\u0633\u0628\u0629 :-<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u062a\u0648\u0641\u0631 \u0628\u064a\u0626\u0629 \u0627\u062f\u0627\u0631\u064a\u0629 \u0628\u0639\u064a\u062f\u0629 \u0639\u0646 \u0627\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0631\u0648\u062a\u064a\u0646 \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0633\u0647\u064a\u0644 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629 \u0644\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0631\u0627\u062e\u064a\u0635 \u0645\u062e\u062a\u0644\u0641\u0629 \u0645\u0646 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0643\u0647\u0631\u0628\u0627\u0621 \u0648\u0627\u0644\u0635\u0646\u0627\u0639\u0629 \u0648\u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0644\u0645\u0633\u0627\u0639\u062f\u0629 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0645\u0646 \u0645\u0634\u0642\u0629 \u0645\u062a\u0627\u0628\u0639\u0629 \u0647\u0630\u0647 \u0627\u0644\u0627\u062c\u0631\u0627\u0621\u0627\u062a .<\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong>\u0627\u0644\u0645\u0637\u0644\u0628<\/strong> <b>\u0627\u0644\u062e\u0627\u0645\u0633 : \u0645\u062d\u062f\u062f\u0627\u062a \u062c\u0630\u0628 \u0627\u0644\u0623\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0623\u062c\u0646\u0628\u064a \u0627\u0644\u0645\u0628\u0627\u0634\u0631<\/b><\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">\u0627\u0646 \u0627\u0644\u0639\u0648\u0627\u0645\u0644 \u0627\u0644\u0645\u0634\u062c\u0639\u0629 \u0644\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0645\u0645\u0643\u0646 \u0627\u0630\u0627 \u0645\u0627\u062a\u062d\u0642\u0642\u062a \u0647\u0630\u0647 \u0627\u0646 \u062a\u0643\u0648\u0646 \u0647\u064a \u0639\u0648\u0627\u0626\u0642 \u0644\u0647\u0630\u0627 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0648 \u0645\u062d\u062f\u062f\u0627\u062a \u0644\u0647 \u0648\u064a\u0645\u0643\u0646 \u062a\u0644\u062e\u064a\u0635 \u0647\u0630\u0647 \u0627\u0644\u0645\u062d\u062f\u062f\u0627\u062a \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0645\u062e\u0637\u0637 \u0627\u0644\u062a\u0627\u0644\u064a<\/span><br \/>\n<span style=\"font-size: 14pt;\"><a href=\"https:\/\/www.dorar-aliraq.net\/threads\/511103-%D9%84%D8%A7%D8%B9%D9%81%D8%A7%D8%A1%D8%A7%D8%AA-%D8%A7%D9%84%D8%B6%D8%B1%D9%8A%D8%A8%D9%8A%D8%A9-%D9%88%D8%A7%D9%84%D8%A7%D8%B3%D8%AA%D8%AB%D9%85%D8%A7%D8%B1-%D9%81%D9%8A-%D8%A7%D9%84%D8%B9%D8%B1%D8%A7%D9%82-%D8%A8%D8%AD%D8%AB-%D9%85%D9%86%D8%B4%D9%88%D8%B1\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" class=\"jqlboxcont cboxElement\" src=\"http:\/\/tax.mof.gov.iq\/uploads\/taxcomission\/tax%20fig\/report-1.gif\" alt=\"\" \/><\/a><\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">\u0648\u064a\u0645\u0643\u0646 \u062a\u0644\u062e\u064a\u0635 \u0627\u0647\u0645 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.<\/span><br \/>\n<span style=\"font-size: 14pt;\">7- \u0645\u0639\u0648\u0642\u0627\u062a \u0642\u0627\u0646\u0648\u0646\u064a\u0629 : \u0648\u062a\u062a\u0645\u062b\u0644 \u0641\u064a \u062a\u0639\u062f\u062f \u0627\u0644\u0642\u0648\u0646\u064a\u0646 \u0648\u0643\u062b\u0631\u0629 \u062a\u0639\u062f\u064a\u0644\u0627\u062a\u0647\u0627 \u0628\u0627\u0644\u0627\u0636\u0627\u0641\u0629 \u0627\u0644\u0649 \u0639\u062f\u0645 \u062a\u0637\u0628\u064a\u0642\u0647\u0627 \u0628\u0634\u0643\u0644 \u062c\u064a\u062f .<\/span><\/p>\n<p><span style=\"font-size: 14pt;\"><b>\u0647\u0646\u0627\u0643 \u0639\u062f\u062f \u0645\u0646 \u0627\u0644\u0645\u0632\u0627\u064a\u0627 \u0648\u0627\u0644\u0642\u0648\u0627\u0639\u062f \u064a\u0645\u0643\u0646 \u0627\u0646 \u062a\u062a\u0628\u0639\u0647\u0627 \u0627\u0644\u062f\u0648\u0644 \u0627\u0644\u0645\u0633\u062a\u0642\u0637\u0628\u0629 \u0644\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0644\u062c\u0630\u0628 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14pt;\">\u0627\u0644\u062f\u0648\u0644<\/span><\/td>\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\"><b><i>\u0627\u0644\u0627\u062a\u0641\u0627\u0642\u064a\u0627\u062a \u0627\u0644\u0645\u0648\u0642\u0639\u0629<\/i><\/b><\/span><\/td>\n<\/tr>\n<tr class=\"cms_table_MsoNormalTable_tr\" valign=\"top\">\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\">\u0627\u0644\u0639\u0631\u0627\u0642<\/span><\/td>\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\">8<\/span><\/td>\n<\/tr>\n<tr class=\"cms_table_MsoNormalTable_tr\" valign=\"top\">\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\">\u0627\u0644\u0627\u0631\u062f\u0646<\/span><\/td>\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\">19<\/span><\/td>\n<\/tr>\n<tr class=\"cms_table_MsoNormalTable_tr\" valign=\"top\">\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\">\u0645\u0635\u0631<\/span><\/td>\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\">30<\/span><\/td>\n<\/tr>\n<tr class=\"cms_table_MsoNormalTable_tr\" valign=\"top\">\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\">\u0627\u0644\u0627\u0645\u0627\u0631\u0627\u062a<\/span><\/td>\n<td class=\"cms_table_MsoNormalTable_td\"><span style=\"font-size: 14pt;\">45<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<div style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">\u0627\u0644\u0645\u0635\u062f\u0631 : \u0627\u0644\u062c\u062f\u0648\u0644 \u0648\u0627\u0644\u0631\u0633\u0645 \u0645\u0646 \u0627\u0639\u062f\u0627\u062f \u0627\u0644\u0628\u0627\u062d\u062b\u064a\u0646 \u0648\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0645\u0624\u062e\u0648\u0630\u0629 \u0645\u0646 \u0645\u0648\u0627\u0642\u0639 \u0645\u062a\u0641\u0631\u0642\u0629 \u0645\u0646 \u0627\u0644\u0627\u0646\u062a\u0631\u0646\u062a .<\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">\u0648\u0647\u0646\u0627 \u0644\u0627\u0628\u062f \u0645\u0646 \u0627\u0644\u062a\u0630\u0643\u064a\u0631 \u0627\u0646 \u0647\u0646\u0627\u0643 \u0627\u062b\u0627\u0631 \u0633\u0644\u0628\u064a\u0629 \u0646\u0641\u0633\u0647\u0627 \u0642\u062f \u062a\u062a\u0631\u062a\u0628 \u0645\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0648\u062e\u0635\u0648\u0635\u0627\u064b \u0627\u0644\u062a\u064a \u062a\u0624\u062f\u064a \u0627\u0644\u0649 \u0631\u0641\u0639 \u0627\u062b\u0645\u0627\u0646 \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u062a\u062e\u0641\u064a\u0636 \u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0648\u0627\u0646\u0643\u0645\u0627\u0634 \u0627\u0644\u0633\u0648\u0642 \u0627\u0644\u0645\u062d\u0644\u064a \u0627\u0645\u0627\u0645 \u062a\u0644\u0643 \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a . .<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u064a\u0645\u0643\u0646 \u0627\u0646 \u0646\u0642\u0648\u0644 \u0627\u0646 \u0627\u0644\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0628\u0645\u0643\u0646 \u0627\u0646 \u062a\u0643\u0648\u0646 \u0627\u062f\u0627\u0629 \u0645\u0647\u0645\u0629 \u0644\u062a\u0648\u062c\u064a\u0647 \u0648\u0627\u0633\u062a\u0642\u0637\u0627\u0628 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0627\u062c\u0646\u0628\u064a\u0629 \u0641\u064a \u0636\u0648\u0621 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0627\u0648\u0636\u0627\u0639 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0644\u0644\u0628\u0644\u062f 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14pt;\">1- \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0629 \u0627\u0644\u062a\u0641\u0636\u064a\u0644\u064a\u0629<\/span><br \/>\n<span style=\"font-size: 14pt;\">2- \u0627\u0644\u062d\u0645\u0627\u064a\u0629 \u0627\u0644\u0643\u0645\u0631\u0643\u064a\u0629<\/span><br \/>\n<span style=\"font-size: 14pt;\">3- \u0627\u0646\u0634\u0627\u0621 \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062d\u0631\u0629<\/span><br \/>\n<span style=\"font-size: 14pt;\">4- \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0627\u0644\u0645\u0624\u0647\u0644\u0629<\/span><\/div>\n<div><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><b>\u0627\u0644\u0645\u0628\u062d\u062b \u0627\u0644\u062b\u0627\u0644\u062b : \u0627\u0644\u0623\u0633\u062a\u062b\u0645\u0627\u0631 \u0648\u0627\u0644\u0623\u0639\u0641\u0627\u0621\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629<\/b><\/span><\/div>\n<div style=\"text-align: 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14pt;\">\u062d\u0627\u0648\u0644\u0646\u0627 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0628\u062d\u062b \u0627\u0644\u0649 \u0627\u0644\u062a\u0648\u0635\u0644 \u0627\u0644\u0649 \u0645\u0627\u064a\u0644\u064a :<\/span><br \/>\n<span style=\"font-size: 14pt;\">1- \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0647\u064a \u0627\u062d\u062f \u0627\u0644\u0639\u0646\u0627\u0635\u0631 \u0627\u0644\u0645\u0647\u0645\u0629 \u0641\u064a \u0627\u0633\u062a\u0642\u0637\u0627\u0628 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0648\u0627\u0644\u0627\u062c\u0646\u0628\u064a\u0629 .<\/span><br \/>\n<span style=\"font-size: 14pt;\">2- \u0627\u0646 \u0627\u0644\u0627\u0639\u0641\u0627\u0621\u0627\u062a \u0627\u0644\u0645\u0645\u0646\u0648\u062d\u0629 \u0641\u064a \u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0631\u0642\u0645 113 \u0644\u0633\u0646\u0629 1982 \u0643\u062b\u064a\u0631\u0629 \u062c\u062f\u0627 \u0648\u062a\u062d\u062a\u0627\u062c \u0627\u0644\u0649 \u0627\u0639\u0627\u062f\u0629 \u062f\u0631\u0627\u0633\u062a\u0647\u0627 .<\/span><br \/>\n<span style=\"font-size: 14pt;\">3- \u0627\u0644\u0627\u0639\u0641\u0627\u0621\u0627\u062a \u0627\u0644\u0645\u0645\u0646\u0648\u062d\u0629 \u0641\u064a \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u062c\u064a\u062f\u0629 .<\/span><br \/>\n<span style=\"font-size: 14pt;\">4- \u062a\u0637\u0628\u064a\u0642 \u0628\u0631\u0627\u0645\u062c \u0627\u0644\u0627\u0635\u0644\u0627\u062d \u0627\u0644\u0645\u0639\u062f\u0629 \u0644\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0636\u0631\u0627\u0626\u0628 \u0628\u0635\u0648\u0631\u0629 \u062c\u062f\u064a\u0629 \u0648\u062e\u0627\u0635\u0629 \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a<\/span><br \/>\n<span style=\"font-size: 14pt;\">5- \u0627\u0646 \u0627\u0644\u062f\u0648\u0644 \u062a\u062a\u0646\u0627\u0641\u0633 \u0641\u064a\u0645\u0627 \u0628\u064a\u0646\u0647\u0627 \u0641\u064a \u0645\u0646\u062d \u0627\u0644\u062d\u0648\u0627\u0641\u0632 \u0648\u0627\u062c\u0631\u0627\u0621\u0627\u062a \u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0648\u0641\u0631 \u0627\u0644\u0627\u0631\u0636\u064a\u0629 \u0627\u0644\u0645\u0644\u0627\u0626\u0645\u0629 \u0644\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0627\u062c\u0646\u0628\u064a \u0641\u064a \u0628\u0644\u062f\u0627\u0646\u0647\u0627 .<\/span><br \/>\n<span style=\"font-size: 14pt;\">6- \u0641\u064a \u0638\u0644 \u0627\u0644\u0639\u0648\u0644\u0645\u0629 \u0627\u0644\u064a\u0648\u0645 \u064a\u0644\u0639\u0628 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0627\u062c\u0646\u0628\u064a \u0627\u0644\u0645\u0628\u0627\u0634\u0631 \u062f\u0648\u0631 \u0628\u0627\u0631\u0632 \u0641\u064a \u062f\u0639\u0645 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\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 .<\/span><br \/>\n<span style=\"font-size: 14pt;\">11- \u0647\u0646\u0627\u0643 \u062f\u0631\u0627\u0633\u0627\u062a \u0645\u0639\u0627\u0635\u0631\u0629 \u062c\u062f\u064a\u062f\u0629 \u062a\u0648\u0635\u0644\u062a \u0627\u0644\u0649 \u0627\u0646 \u0627\u0644\u062d\u0648\u0627\u0641\u0632 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0644\u0645 \u062a\u0639\u062f \u0647\u064a \u0627\u0644\u062d\u0627\u0641\u0632 \u0627\u0644\u0631\u0626\u064a\u0633\u064a \u0644\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u0648\u0644\u0643\u0646 \u0647\u0646\u0627\u0643 \u0639\u0648\u0627\u0645\u0644 \u0648\u062d\u0648\u0627\u0641\u0632 \u0627\u062e\u0631\u0649 \u0627\u0639\u0638\u0645 \u0645\u0646 \u0627\u0644\u062d\u0648\u0627\u0641\u0632 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629<\/span><\/div>\n<div><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><b>\u0627\u0644\u062a\u0648\u0635\u064a\u0627\u062a<\/b><\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">\u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0627\u0633\u062a\u0646\u062a\u0627\u062c\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0648\u0635\u0644 \u0627\u0644\u064a\u0647\u0627 \u0627\u0644\u0628\u062d\u062b \u0646\u0648\u0635\u064a \u0628\u0645\u0627 \u064a\u0644\u064a :<\/span><br \/>\n<span style=\"font-size: 14pt;\">1- \u0627\u0646 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0627\u0644\u0639\u0631\u0627\u0642\u064a \u064a\u0645\u0631 \u0628\u062e\u0637\u0649 \u0628\u0637\u064a\u0626\u0629 \u0646\u062d\u0648 \u0627\u0644\u0627\u0646\u062e\u0631\u0627\u0637 \u0641\u064a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0627\u0644\u062f\u0648\u0644\u064a \u0627\u0648 \u0627\u0644\u0639\u0627\u0644\u0645\u064a \u0648\u0630\u0644\u0643 \u0628\u0633\u0628\u0628 \u062a\u0627\u062b\u0631\u0647 \u0628\u0627\u0644\u0648\u0636\u0639 \u0627\u0644\u0633\u064a\u0627\u0633\u064a \u0644\u0644\u0628\u0644\u062f.<\/span><br \/>\n<span style=\"font-size: 14pt;\">2- \u0627\u0646 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u064a\u0634\u0643\u0644 \u062c\u0632\u0621 \u0645\u0646 \u0627\u0644\u0645\u0646\u0627\u062e \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u064a \u060c \u0648\u0644\u0643\u0646 \u0627\u0644\u0627\u0639\u0641\u0627\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0648\u0627\u0646 \u0643\u0627\u0646 \u0639\u0627\u0645\u0644\u0627 \u0645\u0634\u062c\u0639\u0627 \u0644\u062c\u0630\u0628 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0627 \u0627\u0646\u0647 \u0644\u064a\u0633 \u0627\u0644\u0639\u0627\u0645\u0644 \u0627\u0644\u0648\u062d\u064a\u062f \u0648\u0644\u0627\u0628\u062f \u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0627\u0639\u0641\u0627\u0621 \u0642\u0628\u0644 \u0645\u0646\u062d\u0647 \u0648\u064a\u0641\u0636\u0644 \u0645\u0646\u062d \u0627\u0644\u0627\u0639\u0641\u0627\u0621 \u0644\u0644\u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u064a\u0629 \u062a\u0628\u0639\u0627 \u0644\u0637\u0628\u064a\u0639\u0629 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a .<\/span><br \/>\n<span style=\"font-size: 14pt;\">3- \u062a\u0648\u0641\u064a\u0631 \u0627\u0644\u0645\u0642\u0648\u0645\u0627\u062a \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0627\u0644\u0627\u062e\u0631\u0649 \u063a\u064a\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0644\u062a\u0634\u062c\u064a\u0639 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u060c \u062a\u0634\u0631\u064a\u0639 \u0645\u0631\u0646 \u064a\u0648\u0641\u0631 \u0627\u0637\u0645\u0626\u0646\u0627\u0646 \u0644\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u060c \u0627\u0633\u062a\u0642\u0631\u0627\u0631 \u0646\u0642\u062f\u064a \u062a\u062d\u062f\u064a\u062b \u0627\u0644\u0628\u064a\u0626\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 .\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0627 \u0645\u0643\u0627\u0641\u062d\u0629 \u0627\u0644\u0641\u0633\u0627\u062f \u0628\u0635\u0648\u0631\u0629 \u062c\u062f\u064a\u0629<\/span><br \/>\n<span style=\"font-size: 14pt;\">4- \u062a\u0641\u0639\u064a\u0644 \u0648\u0627\u0644\u0627\u0647\u062a\u0645\u0627\u0645 \u0628\u0627\u062a\u0641\u0627\u0642\u064a\u0627\u062a \u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0648\u0627\u0633\u062a\u062d\u062f\u0627\u062b \u0642\u0633\u0645 \u062e\u0627\u0635 \u0628\u0627\u062a\u0641\u0627\u0642\u064a\u0627\u062a \u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0628\u062f\u0644\u0627 \u0645\u0646 \u0627\u0644\u0634\u0639\u0628\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 .<\/span><br \/>\n<span style=\"font-size: 14pt;\">5- \u062a\u0648\u0641\u064a\u0631 \u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0644\u0644\u0633\u064a\u0631 \u0628\u0627\u0644\u0627\u0635\u0644\u0627\u062d\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629<\/span><br \/>\n<span style=\"font-size: 14pt;\">6- \u0627\u0644\u062d\u062f \u0645\u0646 \u0627\u0644\u0641\u0633\u0627\u062f<\/span><br \/>\n<span style=\"font-size: 14pt;\">7- \u064a\u062c\u0628 \u0627\u0644\u0633\u0639\u064a \u0646\u062d\u0648 \u062a\u0634\u062c\u064a\u0639 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0642\u0636\u0627\u064a\u0627 \u062a\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u0636\u0631\u0627\u0626\u0628 :-<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u2022 \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0644\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u064a\u062c\u0628 \u0627\u0644\u0639\u0645\u0644 \u0639\u0644\u0649 \u0633\u0646 \u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u064a \u062c\u062f\u064a\u062f \u064a\u0642\u0648\u0645 \u0639\u0644\u0649 \u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u062a\u0639\u0642\u064a\u062f\u0627\u062a \u0648\u0627\u0644\u062a\u062f\u0627\u062e\u0644\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0639\u0627\u0646\u064a \u0645\u0646\u0647\u0627 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u064a\u0648\u0645\u060c \u0648\u062a\u0648\u0636\u064a\u062d \u0643\u062b\u064a\u0631 \u0645\u0646 \u0627\u0644\u0646\u0635\u0648\u0635 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0648\u0627\u0644\u0639\u0645\u0644 \u0639\u0644\u0649 \u062c\u0639\u0644 \u0627\u0644\u062a\u0634\u0631\u064a\u0639 \u0627\u0644\u062c\u062f\u064a\u062f \u064a\u0648\u0627\u0643\u0628 \u0627\u0644\u062a\u0637\u0648\u0631\u0627\u062a \u0648\u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0627\u0644\u062a\u064a \u064a\u0634\u0647\u062f\u0647\u0627 \u0627\u0644\u0628\u0644\u062f \u0643\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0646\u0641\u0637\u064a\u0629 \u0648\u0627\u0644\u0627\u062a\u0635\u0627\u0644\u0627\u062a \u0648\u063a\u064a\u0631\u0647\u0627\u060c \u0648\u064a\u0648\u0627\u0643\u0628 \u0645\u0633\u0623\u0644\u0629 \u0627\u0644\u062a\u062d\u0627\u0633\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0639\u0628\u0631 \u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u0627\u0644\u0645\u0632\u0645\u0639 \u062a\u0646\u0638\u064a\u0645\u0647\u0627 \u0641\u0640\u0640\u0640\u0640\u064a \u0627\u0644\u0639\u0640\u0640\u0640\u0640\u0640\u0631\u0627\u0642.<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u2022 \u062a\u062d\u0633\u064a\u0646 \u0639\u062f\u0627\u0644\u0629 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u0627\u0644\u0633\u064a\u0631 \u0646\u062d\u0648 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u0639\u062f\u0627\u0644\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u0645\u0631\u0627\u0639\u0627\u0629 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0644\u0644\u0628\u0644\u0640\u0640\u0640\u0640\u0640\u0640\u062f.<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u2022 \u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u062a\u0647\u0631\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u064a<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u064a\u062c\u0628 \u0627\u0644\u0639\u0645\u0644 \u0639\u0644\u0649 \u0633\u0646 \u0642\u0627\u0646\u0648\u0646 \u062c\u062f\u064a\u062f \u0623\u0648 \u0633\u0646 \u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0636\u0631\u064a\u0628\u064a\u0629 \u062c\u062f\u064a\u062f\u0629 \u062a\u0639\u0627\u0644\u062c \u0643\u062b\u064a\u0631 \u0645\u0646 \u062d\u0627\u0644\u0627\u062a \u0627\u0644\u062a\u0647\u0631\u0628 \u0648\u0627\u0644\u062a\u062c\u0646\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0640\u0640\u0640\u0640\u064a.<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u2022 \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u0645\u0639\u0627\u0644\u062c\u0629 \u062d\u0627\u0644\u0627\u062a \u0627\u0644\u0641\u0633\u0627\u062f \u0627\u0644\u0627\u062f\u0627\u0631\u064a \u0648\u0627\u0644\u0645\u0627\u0644\u064a \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0637\u0628\u064a\u0642 \u0646\u0638\u0627\u0645 \u0627\u0644\u062a\u0642\u062f\u064a\u0631 \u0627\u0644\u0630\u0627\u062a\u064a \u0648\u0627\u0644\u0627\u0642\u062a\u0637\u0627\u0639 \u0645\u0646 \u0627\u0644\u0645\u0646\u0628\u0639 \u0645\u0645\u0627 \u064a\u0642\u0644\u0644 \u0645\u0646 \u0627\u0644\u0623\u0639\u0628\u0627\u0621 \u0627\u0644\u0645\u062a\u0631\u062a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u062a\u0634\u062c\u064a\u0639 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0627\u0644\u0637\u0648\u0639\u064a \u0644\u0644\u0645\u0643\u0644\u0641\u064a\u0646.<\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">\u2022 \u0627\u0644\u0644\u062c\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0648\u0621 \u0625\u0644\u0649 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0646\u0638\u0627\u0645 \u0627\u0644\u062d\u0648\u0627\u0641\u0632 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0644\u0645\u0648\u0627\u0637\u0646\u064a \u0627\u0644\u062f\u0648\u0644\u0629.<\/span><br \/>\n<span style=\"font-size: 14pt;\">&#8211; \u062a\u0634\u062c\u064a\u0639 \u0627\u0644\u062d\u0648\u0627\u0641\u0632 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0623\u062e\u0631\u0649 \u0643\u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0648\u063a\u064a\u0631\u0647\u0627.<\/span><br \/>\n<span style=\"font-size: 14pt;\">&#8211; \u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0623\u0646\u0641\u0627\u0642 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0648\u0645\u0627 \u062a\u062a\u062d\u0645\u0644\u0647 \u0627\u0644\u062f\u0648\u0644\u0629 \u0645\u0646 \u0641\u0642\u062f\u0627\u0646 \u0644\u062f\u062e\u0644\u0647\u0627 \u062c\u0631\u0627\u0621 \u0645\u0646\u062d \u0630\u0644\u0643 \u0627\u0644\u0625\u0639\u0641\u0627\u0621.<\/span><br \/>\n<span style=\"font-size: 14pt;\">&#8211; \u0625\u0639\u0641\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0627\u0621 \u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0623\u0633\u0647\u0645 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631 \u0627\u0644\u0645\u062d\u0644\u064a \u0648\u0641\u0631\u0636\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631 \u0627\u0644\u0623\u062c\u0646\u0628\u0640\u0640\u0640\u0640\u064a.<\/span><br \/>\n<span style=\"font-size: 14pt;\">&#8211; \u062a\u0630\u0647\u0628 \u0627\u0644\u062f\u0648\u0644 \u0627\u0644\u064a\u0648\u0645 \u0625\u0644\u0649 \u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0639\u0646\u0627\u0635\u0631 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0645\u062a\u0631\u0627\u0643\u0645\u0629 \u0648\u0645\u0646\u0647\u0627 \u0646\u0631\u0649 \u0623\u0646 \u064a\u062a\u0648\u062c\u0647 \u0627\u0644\u0639\u0631\u0627\u0642 \u0625\u0644\u0649 \u062a\u0641\u0639\u064a\u0644 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0646\u0641\u0637\u064a\u0629 \u0648\u064a\u0642\u0644\u0644 \u0645\u0646 \u0636\u0631\u0627\u0626\u0628\u0647 \u0639\u0644\u0649 \u0639\u0646\u0627\u0635\u0631 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0645\u0634\u062a\u0631\u0643\u0629.<\/span><br \/>\n<span style=\"font-size: 14pt;\">&#8211; \u0641\u064a \u0638\u0644 \u0627\u0644\u0623\u0648\u0636\u0627\u0639 \u0627\u0644\u0633\u064a\u0627\u0633\u064a\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u0642\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u0648\u0644\u0629 \u0623\u0646 \u062a\u0632\u064a\u062f \u0645\u0646 \u0633\u0639\u0631\u0647\u0627 \u0627\u0644\u0636\u0631\u064a\u0628\u064a.<\/span><\/div>\n<div><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><b>\u0627\u0644\u0645\u0644\u0627\u062d\u0642<\/b><\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><b>\u0645\u0644\u062d\u0642 1<br \/>\n<\/b><b>\u0627\u0644\u0641\u0635\u0644 \u0627\u0644\u0631\u0627\u0628\u0639 : \u0627\u0644\u0625\u0639\u0641\u0627\u0621\u0627\u062a***<br \/>\n<\/b>\u0627\u0644\u0645\u0627\u062f\u0629 \u0627\u0644\u0633\u0627\u0628\u0639\u0629 :\u0640<\/span><br \/>\n<span style=\"font-size: 14pt;\"><b>\u062a\u0639\u0641\u0649 \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u062f\u062e\u0648\u0644\u0627\u062a \u0627\u0644\u0622\u062a\u064a\u0629 :-<br \/>\n<\/b>1- \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0632\u0631\u0627\u0639\u064a \u0627\u0644\u0646\u0627\u062c\u0645 \u0644\u0644\u0632\u0631\u0627\u0639 \u0648\u0645\u0631\u0628\u064a \u0627\u0644\u062d\u064a\u0648\u0627\u0646\u0627\u062a \u0645\u0646 \u0627\u0644\u0645\u0646\u062a\u0648\u062c\u0627\u062a \u0627\u0644\u0646\u0628\u0627\u062a\u064a\u0629 \u0648\u0627\u0644\u062d\u064a\u0648\u0627\u0646\u064a\u0629 \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u062a\u0631\u0628\u064a\u0629 \u0627\u0644\u062d\u064a\u0648\u0627\u0646\u0627\u062a.<\/span><br \/>\n<span style=\"font-size: 14pt;\">2- \u062f\u062e\u0644 \u0627\u0644\u0639\u0642\u0627\u0631 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0639\u0642\u0627\u0631 .<\/span><br \/>\n<span style=\"font-size: 14pt;\">3- \u062f\u062e\u0644 \u0627\u0644\u0623\u0648\u0642\u0627\u0641 \u0648\u0627\u0644\u0645\u0639\u0627\u0628\u062f \u0648\u0627\u0644\u0645\u0639\u0627\u0647\u062f \u0627\u0644\u062f\u064a\u0646\u064a\u0629 \u0627\u0644\u0645\u0639\u062a\u0631\u0641 \u0628\u0647\u0627 \u0642\u0627\u0646\u0648\u0646\u0627 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\u0627\u0644\u0648\u0627\u0631\u062f\u0629 \u0641\u064a \u0627\u0644\u0645\u0627\u062f\u0629 \u0627\u0644\u0633\u0627\u0628\u0639\u0629 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0631\u0642\u0645 113 \u0644\u0633\u0646\u0629 1982 \u0627\u0639\u0641\u0627\u0621\u0627\u062a \u0627\u062e\u0631\u0649<\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">\u0628\u0645\u0648\u062c\u0628 \u0623\u0645\u0631 \u0633\u0644\u0637\u0629 \u0627\u0644\u0623\u0626\u062a\u0644\u0627\u0641 \u0627\u0644\u0645\u0624\u0642\u062a\u0629 \u0627\u0644\u0645\u0631\u0642\u0645 49 \u0644\u0633\u0646\u0629 2004 \u0648\u0643\u0627\u0644\u0623\u062a\u064a:-<\/span><br \/>\n<span style=\"font-size: 14pt;\">1- \u0644\u0627\u062a\u062e\u0636\u0639 \u0633\u0644\u0637\u0629 \u0627\u0644\u0627\u0626\u062a\u0644\u0627\u0641 \u0627\u0644\u0645\u0624\u0642\u062a\u0629 \u0648\u0642\u0648\u0627\u062a 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\u0627\u0644\u0645\u0646\u062a\u0633\u0628\u064a\u0646 ( \u063a\u064a\u0631 \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u064a\u0646 ) \u0648\u0627\u0644\u0645\u062a\u0639\u0627\u0642\u062f\u0648\u0646 \u0648\u0627\u0644\u0645\u062a\u0639\u0627\u0642\u062f\u0648\u0646 \u0645\u0646 \u0627\u0644\u0628\u0627\u0637\u0646 ( \u063a\u064a\u0631 \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u064a\u0646 ) \u0644\u0644\u062d\u0643\u0648\u0645\u0627\u062a \u0648\u0627\u0644\u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u0646\u0638\u0645\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062c\u0644\u0648\u0646 \u0637\u0628\u0642\u0627\u064b\u0644\u0627\u0645\u0631\u0627\u0644\u0633\u0644\u0637\u0629 \u0627\u0644\u0627\u0626\u062a\u0644\u0627\u0641\u064a\u0629 \u0627\u0644\u0645\u0624\u0642\u062a\u0629 \u0631\u0642\u0645 45 \u0648\u0627\u0644\u0630\u064a\u0646 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\u0627\u0642\u0644\u064a\u0645 \u062c\u0645\u0647\u0648\u0631\u064a\u0629 \u0627\u0644\u0639\u0631\u0627\u0642 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0645\u0646 \u0645\u0635\u0627\u062f\u0631 \u0627\u062c\u0646\u0628\u064a\u0629 \u0627\u0648 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0646\u0627\u062a\u062c \u0627\u0648 \u0627\u0644\u0645\u062f\u0641\u0648\u0639 \u0646\u064a\u0627\u0628\u0629 \u0639\u0646 \u0645\u062b\u0644 \u0647\u0630\u0647 \u0627\u0644\u062d\u0643\u0648\u0645\u0627\u062a \u0648\u0627\u0644\u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u0646\u0638\u0645\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 .<\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">6- \u0645\u062f\u062e\u0648\u0644\u0627\u062a \u0627\u0644\u0645\u062a\u0642\u0627\u0639\u062f\u064a\u0646 \u0623\u0648 \u0639\u064a\u0627\u0644\u0647\u0645 (\u0627\u0644\u062e\u0644\u0641) \u0627\u0644\u0646\u0627\u062c\u0645\u0629 \u0645\u0646 \u0627\u0644\u0645\u0635\u0627\u062f\u0631 \u0627\u0644\u0622\u062a\u064a\u0629 :-<\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">\u0623- \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0627\u0644\u062a\u0642\u0627\u0639\u062f\u064a\u0640\u0640\u0640\u0640\u0629 .<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u0628- \u0627\u0644\u0645\u0643\u0627\u0641\u0623\u0629 \u0627\u0644\u062a\u0642\u0627\u0639\u062f\u064a\u0629 .<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u062c- \u0645\u0643\u0627\u0641\u0623\u0629 \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u062e\u062f\u0645\u0629 .<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u062f- \u0631\u0648\u0627\u062a\u0628 \u0627\u0644\u0625\u062c\u0627\u0632\u0627\u062a \u0627\u0644\u0627\u0639\u062a\u064a\u0627\u062f\u064a\u0629.<\/span><br \/>\n<span style=\"font-size: 14pt;\">7- \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0648\u0627\u0644\u0645\u062e\u0635\u0635\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062f\u0641\u0639\u0647\u0627 \u0647\u064a\u0626\u0629 \u0627\u0644\u0623\u0645\u0645 \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0645\u0646 \u0645\u0648\u0627\u0632\u0646\u062a\u0647\u0627 \u0627\u0644\u0649 \u0645\u0648\u0638\u0641\u064a\u0647\u0627 \u0648\u0645\u0633\u062a\u062e\u062f\u0645\u064a\u0647\u0627 .<\/span><br \/>\n<span style=\"font-size: 14pt;\">8 &#8211; \u0623\u0631\u0628\u0627\u062d \u0645\u062f\u062e\u0648\u0644\u0627\u062a \u0645\u0624\u0633\u0633\u0627\u062a \u0648\u0645\u0646\u0634\u0627\u062a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0627\u0634\u062a\u0631\u0627\u0643\u064a \u0628\u0645\u0627 \u0641\u064a\u0647\u0627 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0648\u0627\u0644\u062d\u0643\u0645 \u0627\u0644\u0645\u062d\u0644\u064a.<\/span><br \/>\n<span style=\"font-size: 14pt;\">9- \u0623\u064a \u0645\u0628\u0644\u063a \u0645\u0642\u0637\u0648\u0639 \u064a\u062f\u0641\u0639 \u0643\u0645\u0643\u0627\u0641\u0623\u0629 \u0623\u0648 \u062a\u0639\u0648\u064a\u0636 \u0644\u0639\u0627\u0626\u0644\u0629 \u0627\u0644\u0645\u062a\u0648\u0641\u064a \u0623\u0648 \u0623\u064a \u062a\u0639\u0648\u064a\u0636 \u064a\u062f\u0641\u0639 \u0644\u0644\u0645\u0643\u0644\u0641 \u0645\u0642\u0627\u0628\u0644 \u0627\u0644\u0625\u0635\u0627\u0628\u0629 \u0628\u0623\u0630\u0649 \u0623\u0648\u0627\u0644\u0648\u0641\u0627\u0629.<\/span><br \/>\n<span style=\"font-size: 14pt;\">10- \u0623\u064a \u062f\u062e\u0644 \u0645\u0639\u0641\u0649 \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0628\u0642\u0627\u0646\u0648\u0646 \u062e\u0627\u0635 \u0623\u0648 \u0628\u0627\u062a\u0641\u0627\u0642 \u062f\u0648\u0644\u064a .<\/span><br \/>\n<span style=\"font-size: 14pt;\">11- \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0646\u0627\u062c\u0645 \u0644\u0623\u0635\u062d\u0627\u0628 \u0623\u0648 \u0645\u0633\u062a\u0623\u062c\u0631\u064a \u0648\u0633\u0627\u0626\u0637 \u0627\u0644\u0646\u0642\u0644 \u0627\u0644\u0628\u062d\u0631\u064a\u0629 \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647 \u0641\u064a \u0627\u0644\u0645\u0627\u062f\u0629 \u0627\u0644\u062e\u0645\u0633\u064a\u0646 \u0645\u0646 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u0648\u0633\u0627\u0626\u0637 \u0627\u0644\u0645\u0630\u0643\u0648\u0631\u0629 \u0645\u0634\u062d\u0648\u0646\u0629 \u0628\u0627\u0644\u0646\u0641\u0637 .<\/span><br \/>\n<span style=\"font-size: 14pt;\">12 &#8211; \u062f\u062e\u0644 \u0627\u0644\u062c\u0645\u0639\u064a\u0627\u062a \u0627\u0644\u062a\u0639\u0627\u0648\u0646\u064a\u0629 .<\/span><br \/>\n<span style=\"font-size: 14pt;\">13- \u062f\u062e\u0644 \u0627\u0644\u0641\u0646\u0627\u062f\u0642 \u0645\u0646 \u0627\u0644\u062f\u0631\u062c\u0627\u062a \u0627\u0644\u0645\u0645\u062a\u0627\u0632\u0629 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\u0647\u0630\u0627 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0627\u0644\u0645\u062d\u0644\u0627\u062a \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0644\u0644\u0641\u0646\u0627\u062f\u0642 \u0627\u0644\u0645\u0630\u0643\u0648\u0631\u0629 \u0648\u0627\u0644\u062a\u064a \u0644\u064a\u0633 \u0644\u0647\u0627 \u0639\u0644\u0627\u0642\u0629 \u0628\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0643\u0627\u0644\u0645\u062e\u0627\u0632\u0646 \u0648\u0642\u0627\u0639\u0627\u062a \u0627\u0644\u0639\u0631\u0636 \u0633\u0648\u0627\u0621 \u0643\u0627\u0646\u062a \u0647\u0630\u0647 \u0627\u0644\u0645\u062d\u0644\u0627\u062a \u0645\u0624\u062c\u0631\u0629 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u0623\u0648 \u0645\u0633\u062a\u062b\u0645\u0631\u0629 \u0645\u0646 \u0642\u0628\u0644\u0647 \u0645\u0628\u0627\u0634\u0631\u0629 .<\/span><br \/>\n<span style=\"font-size: 14pt;\">14- \u0627\u0644\u0639\u0645\u0648\u0644\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u0642\u0642\u0629 \u0641\u064a \u0627\u0644\u0639\u0631\u0627\u0642 \u0644\u0645\u0631\u0627\u0633\u0644\u064a \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c \u0627\u0644\u062a\u064a \u062a\u0639\u0641\u0649 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629 \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0639\u0645\u0648\u0644\u0627\u062a \u0627\u0644\u0645\u062a\u0631\u062a\u0628\u0629 \u0641\u064a \u0628\u0644\u062f\u0627\u0646\u0647\u0627 \u0628\u062a\u0623\u064a\u064a\u062f \u0627\u0644\u0645\u0635\u0631\u0641 \u0627\u0644\u0639\u0631\u0627\u0642\u064a \u0627\u0644\u0645\u062e\u062a\u0635 .<\/span><br \/>\n<span style=\"font-size: 14pt;\">15- \u062f\u062e\u0644 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0637\u0628\u064a\u0639\u064a\u064a\u0646 \u0645\u0646 \u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0639\u0646 \u0648\u062f\u0627\u0626\u0639\u0647\u0645 \u0648\u062d\u0633\u0627\u0628\u0627\u062a\u0647\u0645 \u0641\u064a \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0648\u0635\u0646\u0627\u062f\u064a\u0642 \u0627\u0644\u062a\u0648\u0641\u064a\u0631 \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629 .<\/span><br \/>\n<span style=\"font-size: 14pt;\">16- \u062f\u062e\u0644 \u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0637\u064a\u0631\u0627\u0646 \u060c \u0643\u0644\u0627 \u0623\u0648 \u0628\u0639\u0636\u0627 \u060c \u0628\u0642\u0631\u0627\u0631 \u0645\u0646 \u0627\u0644\u0648\u0632\u064a\u0631 \u0628\u0634\u0631\u0637 \u0627\u0644\u0645\u0642\u0627\u0628\u0644\u0629 \u0628\u0627\u0644\u0645\u062b\u0644 \u0648\u0648\u062c\u0648\u062f \u062e\u0637 \u0623\u0648 \u0645\u0635\u0644\u062d\u0629 \u062c\u0648\u064a\u0629 \u0644\u0644\u0639\u0631\u0627\u0642 \u0641\u064a \u0628\u0644\u062f \u0627\u0644\u062f\u0648\u0644\u0629 \u0627\u0644\u062a\u064a \u062a\u062a\u0628\u0639\u0647\u0627 \u062a\u0644\u0643 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a<\/span><br \/>\n<span style=\"font-size: 14pt;\">&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;-<\/span><br \/>\n<span style=\"font-size: 14pt;\">4- \u0627\u0636\u0627\u0641\u0629 \u0644\u0645\u0627 \u062a\u0642\u062f\u0645 \u064a\u0639\u0641\u0649 \u0627\u0644\u0627\u0634\u062e\u0627\u0635 \u0627\u0644\u062a\u0627\u0644\u064a \u0630\u0643\u0631\u0647\u0645 \u0645\u0646 \u062f\u0641\u0639 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 :<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u0623 &#8211; \u0627\u0639\u0636\u0627\u0621 \u0627\u0644\u0628\u0639\u062b\u0627\u062a \u0627\u0644\u062f\u0628\u0644\u0648\u0645\u0627\u0633\u064a\u0629 \u0627\u0644\u0627\u062c\u0646\u0628\u064a\u0629 \u0644\u0644\u0639\u0631\u0627\u0642 \u0648\u0643\u0630\u0644\u0643 \u0639\u0648\u0627\u0626\u0644\u0647\u0645 \u0627\u0646 \u0644\u0645 \u064a\u0643\u0648\u0646\u0648\u0627 \u0645\u0648\u0627\u0637\u0646\u064a\u0646 \u0639\u0631\u0627\u0642\u064a\u064a\u0646.<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u0628- \u0627\u0639\u0636\u0627\u0621 \u0627\u0644\u062f\u0648\u0627\u0626\u0631 \u0627\u0644\u0642\u0646\u0635\u0644\u064a\u0629 \u0648\u0643\u0630\u0644\u0643 \u0639\u0648\u0627\u0626\u0644\u0647\u0645 \u0627\u0646 \u0644\u0645 \u064a\u0643\u0648\u0646\u0648\u0627 \u0645\u0648\u0627\u0637\u0646\u064a\u0646 \u0639\u0631\u0627\u0642\u064a\u064a\u0646.<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u062c &#8211; \u0627\u0644\u0642\u0646\u0635\u0644\u064a\u0648\u0646 \u0627\u0644\u0641\u062e\u0631\u064a\u0648\u0646 \u0644\u0644\u062f\u0648\u0644 \u0627\u0644\u0627\u062c\u0646\u0628\u064a\u0629 \u0641\u0642\u0637 \u0639\u0646 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0645\u0633\u062a\u0644\u0645 \u0645\u0646 \u0627\u0644\u0628\u0644\u062f \u0627\u0644\u0630\u064a \u0639\u064a\u0646\u0647\u0645 \u0628\u0647\u0630\u0647 \u0627\u0644\u0635\u0641\u0629 .<\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">6- \u0627\u0633\u062a\u0646\u0627\u062f\u0627\u064b \u0627\u0644\u0649 \u0627\u0644\u062a\u0648\u062c\u064a\u0647 \u0627\u0644\u0627\u062f\u0627\u0631\u064a \u0627\u0644\u0630\u064a \u0633\u064a\u0635\u062f\u0631 \u0645\u0646 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u0627\u0646 \u0627\u0644\u0645\u0646\u0638\u0645\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062c\u0644\u0629 \u0628\u0627\u0645\u0631 \u0633\u0644\u0637\u0629 \u0627\u0644\u0627\u0626\u062a\u0644\u0627\u0641 \u0627\u0644\u0645\u0624\u0642\u062a\u0629 \u0627\u0644\u0645\u0631\u0642\u0645 (45) \u0648\u0627\u0644\u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u0644\u0627 \u062a\u0633\u062a\u0647\u062f\u0641 \u0627\u0644\u0631\u0628\u062d \u0648\u0627\u0644\u062a\u064a \u0644\u0627\u062a\u062d\u062a\u0627\u062c \u0644\u062a\u0633\u062c\u064a\u0644\u0647\u0627 \u0643\u0645\u0646\u0638\u0645\u0627\u062a \u063a\u064a\u0631 \u062d\u0643\u0648\u0645\u064a\u0629 \u0648\u0644\u0627\u062a\u0645\u0627\u0631\u0633 \u0627\u0639\u0645\u0627\u0644 \u0633\u064a\u0627\u0633\u064a\u0629 \u0644\u0627\u062a\u0643\u0648\u0646 \u062e\u0627\u0636\u0639\u0629 \u0644\u0627\u064a \u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0627\u0648 \u0631\u0633\u0645 \u0636\u0645\u0646 \u0627\u0642\u0644\u064a\u0645 \u062c\u0645\u0647\u0648\u0631\u064a\u0629 \u0627\u0644\u0639\u0631\u0627\u0642 .<\/span><br \/>\n<span style=\"font-size: 14pt;\">(2)- \u0627\u0644\u063a\u064a\u062a \u0627\u0644\u0641\u0642\u0631\u0629 (5) \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 (7) \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0631\u0642\u0645 113 \u0644\u0633\u0646\u0629 1982 \u0628\u0645\u0648\u062c\u0628 \u0627\u0645\u0631 \u0633\u0644\u0637\u0629 \u0627\u0644\u0623\u0626\u062a\u0644\u0627\u0641 \u0627\u0644\u0645\u0624\u0642\u062a\u0629 \u0631\u0642\u0645 49 \u0644\u0633\u0646\u0629 2004.<\/span><br \/>\n<span style=\"font-size: 14pt;\">&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;-<\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">17- \u062f\u062e\u0644 \u0627\u0644\u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0648\u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0644\u0629 \u0641\u064a \u0627\u0644\u0639\u0631\u0627\u0642 \u0639\u0646 \u0648\u062f\u0627\u0626\u0639\u0647\u0627 \u0648\u062d\u0633\u0627\u0628\u0627\u062a\u0647\u0627 \u0641\u064a \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0648\u0635\u0646\u0627\u062f\u064a\u0642 \u0627\u0644\u062a\u0648\u0641\u064a\u0631 \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629 \u0633\u0648\u0627\u0621 \u0643\u0627\u0646\u062a \u0628\u0627\u0644\u0639\u0645\u0644\u0629 \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629 \u0623\u0648 \u0627\u0644\u0639\u0645\u0644\u0627\u062a \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 .<\/span><br \/>\n<span style=\"font-size: 14pt;\">18- \u0627\u0644\u0625\u0643\u0631\u0627\u0645\u064a\u0627\u062a \u0627\u0644\u062a\u0634\u062c\u064a\u0639\u064a\u0629 \u0627\u0644\u0645\u0645\u0646\u0648\u062d\u0629 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0644\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646.<\/span><br \/>\n<span style=\"font-size: 14pt;\">19- \u0645\u0644\u063a\u0640\u0640\u0627\u0629.<\/span><br \/>\n<span style=\"font-size: 14pt;\">20- \u0645\u0644\u063a\u0640\u0640\u0640\u0627\u0629.(1)<\/span><br \/>\n<span style=\"font-size: 14pt;\">21- \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0646\u0627\u062c\u0645\u0629 \u0644\u0644\u0645\u0643\u0644\u0641 \u0639\u0646 \u062d\u0642\u0648\u0644 \u0627\u0644\u062f\u0648\u0627\u062c\u0646 \u0648\u0627\u0644\u0645\u0641\u0627\u0642\u0633 \u0627\u0644\u062a\u064a \u064a\u0645\u062a\u0644\u0643\u0647\u0627 \u0623\u0648 \u064a\u062f\u064a\u0631\u0647\u0627.<\/span><br \/>\n<span style=\"font-size: 14pt;\">22- \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u062a\u064a \u062a\u0635\u0631\u0641 \u0645\u0646 \u062f\u0648\u0627\u0626\u0631 \u0627\u0644\u062f\u0648\u0644\u0629 \u0623\u0648 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0627\u0634\u062a\u0631\u0627\u0643\u064a \u0644\u0642\u0627\u0621 \u062a\u0623\u0644\u064a\u0641 \u0623\u0648 \u062a\u0631\u062c\u0645\u0629 \u0623\u0648 \u062a\u0645\u0644\u0643 \u0623\u0648 \u0645\u0633\u0627\u0639\u062f\u0629 \u0637\u0628\u0639 \u0627\u0644\u0643\u062a\u0628 \u0623\u0648 \u0627\u0644\u0625\u0634\u0631\u0627\u0641 \u0639\u0644\u0649 \u0637\u0628\u0639\u0647\u0627 .<\/span><br \/>\n<span style=\"font-size: 14pt;\">23- \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u062a\u0646\u0627\u0632\u0644 \u0627\u0644\u062a\u064a \u062a\u062a\u0645 \u0628\u064a\u0646 \u0648\u0631\u062b\u0629 \u0627\u0644\u0634\u0647\u064a\u062f \u0645\u0645\u0646 \u062a\u0624\u0648\u0644 \u0625\u0644\u064a\u0647\u0645 \u0627\u0644\u062f\u0627\u0631 \u0623\u0648 \u0627\u0644\u0634\u0642\u0629 \u0627\u0644\u0633\u0643\u0646\u064a\u0629 \u0623\u0648 \u0642\u0637\u0639\u0629 \u0627\u0644\u0623\u0631\u0636 \u0627\u0644\u0633\u0643\u0646\u064a\u0629 \u0627\u0644\u0645\u062e\u0635\u0635\u0629 \u0644\u0630\u0648\u064a \u0627\u0644\u0634\u0647\u064a\u062f .<\/span><br \/>\n<span style=\"font-size: 14pt;\">24- \u062f\u062e\u0644 \u0623\u0635\u062d\u0627\u0628 \u0648\u0633\u0627\u0626\u0637 \u0627\u0644\u0646\u0642\u0644 \u0627\u0644\u0628\u0631\u064a\u0629 \u0645\u0646 \u063a\u064a\u0631 \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u064a\u0646 \u0627\u0644\u0645\u062a\u0639\u0627\u0642\u062f\u064a\u0646 \u0645\u0639 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0627\u0644\u0646\u0641\u0637\u064a\u0629 \u0648\u0627\u0644\u063a\u0627\u0632 \u0644\u0625\u064a\u0635\u0627\u0644 \u0627\u0644\u0645\u0646\u062a\u0648\u062c\u0627\u062a \u0627\u0644\u0646\u0641\u0637\u064a\u0629 \u0627\u0644\u0649 \u062f\u0627\u062e\u0644 \u0627\u0644\u0642\u0637\u0631 \u0623\u0648 \u062a\u0635\u062f\u064a\u0631\u0647\u0627 \u0645\u0646\u0647 .<\/span><br \/>\n<span style=\"font-size: 14pt;\">24- (\u0645\u0643\u0631\u0631\u0629 ) \u062f\u062e\u0644 \u0623\u0635\u062d\u0627\u0628 \u0648\u0633\u0627\u0626\u0637 \u0627\u0644\u0646\u0642\u0644 \u0627\u0644\u0628\u0631\u064a\u0629 \u0645\u0646 \u063a\u064a\u0631 \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u064a\u0646 \u0627\u0644\u0645\u062a\u0639\u0627\u0642\u062f\u064a\u0646 \u0645\u0639 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u062a\u0633\u0648\u064a\u0642 \u0627\u0644\u0646\u0641\u0637 \u0644\u062a\u0635\u062f\u064a\u0631 \u0627\u0644\u0646\u0641\u0637 \u0627\u0644\u062e\u0627\u0645 \u0627\u0644\u0649 \u062e\u0627\u0631\u062c \u0627\u0644\u0642\u0637\u0631 .<\/span><br \/>\n<span style=\"font-size: 14pt;\">25- \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u062a\u064a \u062a\u0624\u0648\u0644 \u0627\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u064a\u0646 \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u064a\u0646 \u0646\u062a\u064a\u062c\u0629 \u0646\u0632\u0639 \u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u0639\u0642\u0627\u0631 \u0648\u0627\u0644\u062d\u0642\u0648\u0642 \u0627\u0644\u062a\u0635\u0631\u0641\u064a\u0629 \u0648\u0627\u0644\u0639\u064a\u0646\u064a\u0629 \u0627\u0644\u0623\u0635\u0644\u064a\u0629 \u0627\u0644\u0623\u062e\u0631\u0649 \u0641\u064a\u0647 \u0645\u0647\u0645\u0627 \u0643\u0627\u0646 \u0646\u0648\u0639\u0647\u0627 \u0648\u062c\u0646\u0633\u0647\u0627 \u0633\u0648\u0627\u0621 \u0643\u0627\u0646 \u0630\u0644\u0643 \u0628\u0627\u0633\u0645 \u0627\u0644\u0625\u0633\u062a\u0645\u0644\u0627\u0643 \u0623\u0648 \u0627\u0644\u0627\u0633\u062a\u064a\u0644\u0627\u0621 \u0628\u0639\u0648\u0636 \u0645\u0645\u0627\u062b\u0644 \u0623\u0648 \u0627\u0644\u0627\u0633\u062a\u0628\u062f\u0627\u0644 \u0623\u0648 \u0627\u0644\u0625\u0637\u0641\u0627\u0621 \u0623\u0648 \u0628\u0623\u064a \u062a\u0639\u0628\u064a\u0631 \u0642\u0627\u0646\u0648\u0646\u064a \u0622\u062e\u0631 \u0645\u0645\u0627\u062b\u0644.<\/span><br \/>\n<span style=\"font-size: 14pt;\">26- \u0627\u0644\u0647\u0628\u0629 \u0644\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0631\u0633\u0645\u064a\u0629 \u0648\u0627\u0644\u062c\u0647\u0640\u0640\u0640\u0640\u0640\u0627\u062a \u0648\u0627\u0644\u062c\u0645\u0639\u064a\u0627\u062a \u0627\u0644\u062e\u064a\u0631\u064a\u0629 \u0648\u0627\u0644\u062a\u0639\u0627\u0648\u0646\u064a\u0629 \u0648\u0627\u0644\u062b\u0642\u0627\u0641\u064a\u0640\u0640\u0640\u0640\u0629 \u0648\u0627\u0644\u0639\u0644\u0645\u064a\u0629 .<\/span><br \/>\n<span style=\"font-size: 14pt;\">27- \u0627\u0644\u0645\u062e\u0627\u0628\u0632 \u0648\u0627\u0644\u0623\u0641\u0631\u0627\u0646 \u0627\u0644\u062a\u0640\u0640\u064a \u062a\u0646\u062a\u062c \u0627\u0644\u062e\u0628\u0632 \u0648\u0627\u0644\u0635\u0645\u0648\u0646 \u0630\u0627\u062a \u0627\u0644\u0623\u0648\u0632\u0627\u0646 120 \u063a\u0645 \u0648 165 \u063a\u0645 \u0628\u0639\u062f \u0627\u0644\u0634\u0648\u064a .<\/span><br \/>\n<span style=\"font-size: 14pt;\">28- \u062f\u0648\u0631 \u062d\u0636\u0627\u0646\u0629 \u0627\u0644\u0623\u0637\u0641\u0627\u0644<\/span><br \/>\n<span style=\"font-size: 14pt;\">&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;-<\/span><br \/>\n<span style=\"font-size: 14pt;\">(1)- \u0627\u0644\u063a\u064a\u062a \u0627\u0644\u0641\u0642\u0631\u0629 (20) \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 \u0627\u0644\u0633\u0627\u0628\u0639\u0629 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0631\u0642\u0645 113 \u0644\u0633\u0646\u0629 1982 \u0628\u0645\u0648\u062c\u0628 \u0627\u0644\u0642\u0631\u0627\u0631 \u0631\u0642\u0645 120 \u0644\u0633\u0646\u0629 2002 .<\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><b>\u0627\u0644\u0645\u0635\u0627\u062f\u0631<br \/>\n<\/b>1- \u062f.\u0639\u0628\u062f\u0627\u0644\u0644\u0647 \u0645\u062d\u0645\u0648\u062f \u0627\u0645\u064a\u0646 \u060c \u062a\u0642\u0648\u064a\u0645 \u0641\u0627\u0639\u0644\u064a\u0629 \u0646\u0638\u0627\u0645 \u0627\u0644\u062a\u062d\u0627\u0633\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0641\u064a \u0627\u0644\u0639\u0631\u0627\u0642\u060c \u0627\u0637\u0631\u0648\u062d\u0629 \u062f\u0643\u062a\u0648\u0631\u0627\u0647 \u060c\u0627\u0644\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0633\u062a\u0646\u0635\u0631\u064a\u0629 \u060c2000<\/span><br \/>\n<span style=\"font-size: 14pt;\">2- \u062f. \u0645\u062d\u0645\u062f \u062f\u0648\u064a\u062f\u0627\u0631 \u060c \u0645\u0628\u0627\u062f\u0649\u0621 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0627\u0644\u0633\u064a\u0627\u0633\u064a \u060c\u0627\u0644\u062c\u0632\u0621 \u0627\u0644\u0631\u0627\u0628\u0639 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0627\u0644\u0645\u0627\u0644\u064a \u060c \u0628\u064a\u0631\u0648\u062a \u060c 3- \u062a\u0647\u0627\u0645\u064a \u0631\u0627\u064a\u0645 \/\u0627\u0644\u0627\u0635\u0644\u0627\u062d \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0641\u064a \u0627\u0644\u0639\u0631\u0627\u0642 \/ \u0627\u0644\u0648\u0643\u0627\u0644\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \/ \u0627\u0644\u0645\u0634\u0631\u0648\u0639 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0627\u0644\u062d\u0643\u0648\u0645\u064a 2\/ 2005<\/span><br \/>\n<span style=\"font-size: 14pt;\">3- \u0645\u0635\u062f\u0631 \u0633\u0627\u0628\u0642 \/ \u062a\u0647\u0627\u0645\u064a \u0631\u0627\u064a\u0645 \/\u0627\u0644\u0627\u0635\u0644\u0627\u062d \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0641\u064a \u0627\u0644\u0639\u0631\u0627\u0642<\/span><br \/>\n<span style=\"font-size: 14pt;\">4- \u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0631\u0642\u0645 113 \u0644\u0633\u0646\u0629 1982 \u0648\u062a\u0639\u062f\u064a\u0644\u0627\u062a\u0647 \/ \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0639\u062f\u0644 \/<\/span><br \/>\n<span style=\"font-size: 14pt;\">5-\u00a0<a class=\"ext_url tiptip\" title=\"\u0647\u0630\u0627 \u0631\u0627\u0628\u0637 \u062e\u0627\u0631\u062c\u064a \u0625\u0644\u0649 (http:\/\/www.uaeec.com\/vb\/t59188.htm)\" href=\"https:\/\/www.dorar-aliraq.net\/redirector.php?url=OmRvcmFyX3VybDpodHRwOi8vd3d3LnVhZWVjLmNvbS92Yi90NTkxODguaHRt&amp;orthid=511103\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">http:\/\/www.uaeec.com\/vb\/t59188.htm<\/a><\/span><br \/>\n<span style=\"font-size: 14pt;\">6- \u0631\u0633\u0644\u0627\u0646 \u062e\u0636\u0648\u0631\u060c \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0633\u0648\u0631\u064a\u0629 \u0627\u0644\u0627\u064a\u0631\u0627\u0646\u064a\u0629 \u0627\u0644\u0645\u0634\u062a\u0631\u0643\u0629 \u060c\u062f\u0631\u0627\u0633\u0627\u062a \u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u060c \u062c\u0627\u0645\u0639\u0629 \u062f\u0645\u0634\u0642 \u060c \u0627\u0644\u0639\u062f\u062f ( 21-22) \u060c 2007<\/span><br \/>\n<span style=\"font-size: 14pt;\">7- \u062f. \u0641\u0648\u0632\u064a \u0639\u0637\u0648\u064a \u060c \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \/ \u0627\u0644\u0646\u0638\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u062f\u0648\u0644\u0629 \u060c \u0628\u064a\u0631\u0648\u062a \u060c2003\u060c \u0635 456-457<\/span><br \/>\n<span style=\"font-size: 14pt;\">8- \u0627\u0644\u0645\u0648\u0633\u0648\u0639\u0629 \u0627\u0644\u062d\u0631\u0629 \/ \u0627\u0642\u062a\u0635\u0627\u062f\u00a0<a class=\"ext_url tiptip\" title=\"\u0647\u0630\u0627 \u0631\u0627\u0628\u0637 \u062e\u0627\u0631\u062c\u064a \u0625\u0644\u0649 (http:\/\/ar.wikipedia.org)\" href=\"https:\/\/www.dorar-aliraq.net\/redirector.php?url=OmRvcmFyX3VybDpodHRwOi8vYXIud2lraXBlZGlhLm9yZw%3D%3D&amp;orthid=511103\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">http:\/\/ar.wikipedia.org<\/a><\/span><br \/>\n<span style=\"font-size: 14pt;\">9- \u0627\u0648\u0646\u0643\u062a\u0627\u062f \u0627\u0644\u0627\u062a\u062c\u0627\u0647\u0627\u062a \u0648\u0627\u0644\u0645\u062d\u062f\u062f\u0627\u062a 1998 \u060c \/ \u0627\u0644\u0645\u0639\u0647\u062f \u0627\u0644\u0639\u0631\u0628\u064a \u0644\u0644\u062a\u062e\u0637\u064a\u0637<\/span><br \/>\n<span style=\"font-size: 14pt;\">10- \u062d\u062c\u0627\u0631\u0629 \u0645\u0628\u0631\u0648\u0643\u0629\u060c\u0627\u062b\u0631 \u0627\u0644\u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0639\u0644\u0649 \u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0641\u064a \u0627\u0644\u0645\u0648\u0633\u0633\u0629 \u060c\u0631\u0633\u0627\u0644\u0629 \u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u060c 2006<\/span><br \/>\n<span style=\"font-size: 14pt;\">11- \u062f. \u062f\u0631\u064a\u062f \u0645\u062d\u0645\u0648\u062f \u0627\u0644\u0633\u0627\u0645\u0631\u0627\u0626\u064a \u060c \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0627\u062c\u0646\u0628\u064a \u0627\u0644\u0645\u0639\u0648\u0642\u0627\u062a \u0648\u0627\u0644\u0636\u0645\u0627\u0646\u0627\u062a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u060c\u0645\u0631\u0643\u0632 \u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0648\u062d\u062f\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u060c \u0628\u064a\u0631\u0648\u062a\u060c \u06371\u060c 2006 \u060c<\/span><br \/>\n<span style=\"font-size: 14pt;\">12- \u0632\u064a\u0646 \u0627\u0644\u0639\u0627\u0628\u062f\u064a\u0646 \u0646\u0627\u0635\u0631\u060c \u0645\u0630\u0643\u0631\u0627\u062a \u0641\u064a \u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629\u060c \u0627\u0644\u0642\u0627\u0647\u0631\u0629 \u060c \u062f\u0627\u0631\u0627\u0644\u0646\u0647\u0636\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u060c 1973\u060c<\/span><br \/>\n<span style=\"font-size: 14pt;\">13- \u062f. \u0631\u0636\u0627 \u063a\u0628\u062f \u0627\u0644\u0633\u0644\u0627\u0645 \u060c \u0645\u062d\u062f\u062f\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0627\u062c\u0646\u0628\u064a \u0627\u0644\u0645\u0628\u0627\u0634\u0631 \u0641\u064a \u0639\u0635\u0631 \u0627\u0644\u0639\u0648\u0644\u0645\u0629 \u060c 2006<\/span><br \/>\n<span style=\"font-size: 14pt;\">14- . http\/\/:<a class=\"ext_url tiptip\" title=\"\u0647\u0630\u0627 \u0631\u0627\u0628\u0637 \u062e\u0627\u0631\u062c\u064a \u0625\u0644\u0649 (http:\/\/www.arabicebook.com)\" href=\"https:\/\/www.dorar-aliraq.net\/redirector.php?url=OmRvcmFyX3VybDpodHRwOi8vd3d3LmFyYWJpY2Vib29rLmNvbQ%3D%3D&amp;orthid=511103\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">www.arabicebook.com<\/a><\/span><br \/>\n<span style=\"font-size: 14pt;\">15 &#8211; \u062f. \u062f\u0631\u064a\u062f \u0645\u062d\u0645\u062f \u0627\u0644\u0633\u0627\u0645\u0631\u0627\u0626\u064a \u060c \u0645\u0635\u062f\u0631 \u0633\u0627\u0628\u0642 \u060c<\/span><br \/>\n<span style=\"font-size: 14pt;\">16- \u0627\u0644\u0627\u0633\u062a\u0627\u0630 \u062d\u0633\u0646\u064a \u062c\u0627\u062f \u060c \u0627\u062b\u0631 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0641\u064a \u0645\u0635\u0631 \u0648\u0627\u0644\u062f\u0648\u0644 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u060c \u0628\u062d\u062b \u0645\u0646\u0634\u0648\u0631 \u0641\u064a \u0627\u0644\u0645\u0624\u062a\u0645\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0631\u0627\u0628\u0639 \u060c 2004<\/span><\/div>\n<div><\/div>\n<div><span style=\"color: #0000ff;\"><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><\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u0628\u062d\u062b \u0639\u0646 \u0627\u0644\u0627\u0639\u0641\u0627\u0621\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0641\u064a \u0627\u0644\u0639\u0631\u0627\u0642 \u0627\u0644\u0645\u0642\u062f\u0645\u0629 \u0627\u0646 \u0627\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u064a\u0648\u0645 \u0627\u0635\u0628\u062d\u062a \u062a\u0644\u0639\u0628 \u062f\u0648\u0631\u0627 \u0647\u0627\u0645\u0627 \u0641\u064a \u062c\u0645\u064a\u0639 \u0646\u0648\u0627\u062d\u064a \u0627\u0644\u062d\u064a\u0627\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 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