{"id":48257,"date":"2017-02-14T17:59:54","date_gmt":"2017-02-14T14:59:54","guid":{"rendered":"http:\/\/www.mohamah.net\/law\/?p=48257"},"modified":"2017-12-03T06:08:56","modified_gmt":"2017-12-03T03:08:56","slug":"%d9%86%d8%b5%d9%88%d8%b5-%d9%88-%d9%85%d9%88%d8%a7%d8%af-%d9%82%d8%a7%d9%86%d9%88%d9%86-%d8%a7%d9%84%d8%aa%d9%82%d8%a7%d8%b9%d8%af-%d9%88-%d8%a7%d9%84%d9%85%d8%b9%d8%a7%d8%b4%d8%a7%d8%aa-%d8%a7%d9%84","status":"publish","type":"post","link":"https:\/\/www.mohamah.net\/law\/%d9%86%d8%b5%d9%88%d8%b5-%d9%88-%d9%85%d9%88%d8%a7%d8%af-%d9%82%d8%a7%d9%86%d9%88%d9%86-%d8%a7%d9%84%d8%aa%d9%82%d8%a7%d8%b9%d8%af-%d9%88-%d8%a7%d9%84%d9%85%d8%b9%d8%a7%d8%b4%d8%a7%d8%aa-%d8%a7%d9%84\/","title":{"rendered":"\u0646\u0635\u0648\u0635 \u0648 \u0645\u0648\u0627\u062f \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u062a\u0642\u0627\u0639\u062f \u0648 \u0627\u0644\u0645\u0639\u0627\u0634\u0627\u062a \u0627\u0644\u0642\u0637\u0631\u064a"},"content":{"rendered":"

\u0642\u0627\u0646\u0648\u0646 \u0628\u0634\u0623\u0646 \u0627\u0644\u062a\u0642\u0627\u0639\u062f \u0648\u0627\u0644\u0645\u0639\u0627\u0634\u0627\u062a ( 24 \/ 2002 )<\/strong><\/span><\/p>\n

\n

\u0641\u0647\u0631\u0633 \u0627\u0644\u0645\u0648\u0636\u0648\u0639\u0627\u062a<\/strong><\/span><\/span><\/p>\n

01. \u0627\u0644\u0641\u0635\u0644 \u0627\u0644\u0623\u0648\u0644 \u062a\u0639\u0627\u0631\u064a\u0641 (1 – 1)<\/span><\/p>\n

02. \u0627\u0644\u0641\u0635\u0644 \u0627\u0644\u062b\u0627\u0646\u064a \u0627\u0644\u062e\u0627\u0636\u0639\u0648\u0646 \u0644\u0623\u062d\u0643\u0627\u0645 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 (2 – 4)<\/span><\/p>\n

03. \u0627\u0644\u0641\u0635\u0644 \u0627\u0644\u062b\u0627\u0644\u062b (5 – 23)<\/span><\/p>\n

04. \u0627\u0644\u0641\u0635\u0644 \u0627\u0644\u0631\u0627\u0628\u0639 \u0627\u0644\u0627\u0633\u062a\u0628\u062f\u0627\u0644 (24 – 25)<\/span><\/p>\n

05. \u0627\u0644\u0641\u0635\u0644 \u0627\u0644\u062e\u0627\u0645\u0633 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u062a\u0642\u0627\u0639\u062f \u0648\u0627\u0644\u0645\u0639\u0627\u0634\u0627\u062a (26 – 48)<\/span><\/p>\n

06. \u0627\u0644\u0641\u0635\u0644 \u0627\u0644\u0633\u0627\u062f\u0633 \u0627\u0644\u0639\u0642\u0648\u0628\u0627\u062a (49 – 49)<\/span><\/p>\n

07. \u0627\u0644\u0641\u0635\u0644 \u0627\u0644\u0633\u0627\u0628\u0639 \u0623\u062d\u0643\u0627\u0645 \u0639\u0627\u0645\u0629 (50 – 56)<\/span><\/p>\n

________________________________________<\/span>
\n 1 – \u0627\u0644\u0641\u0635\u0644 \u0627\u0644\u0623\u0648\u0644<\/span>
\n\u062a\u0639\u0627\u0631\u064a\u0641 (1 – 1)<\/strong>
\n\u0627\u0644\u0645\u0627\u062f\u0629 \u0631\u0642\u0645 1
\n\u0641\u064a \u062a\u0637\u0628\u064a\u0642 \u0623\u062d\u0643\u0627\u0645 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u060c\u062a\u0643\u0648\u0646 \u0644\u0644\u0643\u0644\u0645\u0627\u062a \u0648\u0627\u0644\u0639\u0628\u0627\u0631\u0627\u062a \u0627\u0644\u062a\u0627\u0644\u064a\u0629\u060c\u0627\u0644\u0645\u0639\u0627\u0646\u064a \u0627\u0644\u0645\u0648\u0636\u062d\u0629 \u0642\u0631\u064a\u0646 \u0643\u0644 \u0645\u0646\u0647\u0627 \u060c \u0645\u0627 \u0644\u0645 \u064a\u0642\u062a\u0636 \u0627\u0644\u0633\u064a\u0627\u0642 \u0645\u0639\u0646\u0649 \u0622\u062e\u0631:<\/p>\n

\u0627\u0644\u0631\u0627\u062a\u0628: \u0627\u0644\u0631\u0627\u062a\u0628 \u0627\u0644\u0623\u0633\u0627\u0633\u064a \u0645\u0636\u0627\u0641\u0627 \u0625\u0644\u064a\u0629 \u0627\u0644\u0639\u0644\u0627\u0648\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0627\u0644\u0645\u0642\u0631\u0631\u0629 \u0628\u0645\u0648\u062c\u0628 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u0645\u062f\u0646\u064a\u0629 \u0623\u0648 \u063a\u064a\u0631\u0647 \u0645\u0646 \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0627\u0644\u0645\u0645\u0627\u062b\u0644\u0629.<\/p>\n

\u0645\u062f\u0629 \u0627\u0644\u062e\u062f\u0645\u0629: \u0627\u0644\u0645\u062f\u0629 \u0645\u062f\u0641\u0648\u0639\u0629 \u0627\u0644\u0627\u0634\u062a\u0631\u0627\u0643 \u0633\u0648\u0627\u0621 \u0643\u0627\u0646\u062a \u0641\u0639\u0644\u064a\u0629 \u0623\u0648 \u0627\u0639\u062a\u0628\u0627\u0631\u064a\u0629.<\/p>\n

\u0627\u0644\u0645\u0643\u0640\u0640\u0640\u0627\u0641\u0623\u0629: \u0645\u0643\u0627\u0641\u0623\u0629 \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u062e\u062f\u0645\u0629.<\/p>\n

\u0627\u0644\u0645\u0639\u0640\u0640\u0627\u0634:\u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0645\u0633\u062a\u062d\u0642 \u0634\u0647\u0631\u064a\u0627 \u0644\u0635\u0627\u062d\u0628 \u0627\u0644\u0645\u0639\u0627\u0634 \u0623\u0648 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u064a\u0646 \u0639\u0646\u0647 \u0648\u0641\u0642\u0627 \u0644\u0623\u062d\u0643\u0627\u0645 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646.<\/p>\n

\u0635\u0627\u062d\u0628 \u0627\u0644\u0645\u0639\u0627\u0634: \u0645\u0646 \u0627\u0646\u062a\u0647\u062a \u062e\u062f\u0645\u062a\u0647 \u0648\u062a\u0642\u0631\u0631 \u0644\u0647 \u0645\u0639\u0627\u0634 \u0628\u0645\u0648\u062c\u0628 \u0623\u062d\u0643\u0627\u0645 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646.<\/p>\n

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

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

\u0627\u0644\u0645\u0641\u0642\u0648\u062f: \u0627\u0644\u0630\u064a \u064a\u0635\u062f\u0631 \u0628\u0627\u0639\u062a\u0628\u0627\u0631\u0647 \u0645\u0641\u0642\u0648\u062f\u0627 \u062d\u0643\u0645 \u0646\u0647\u0627\u0626\u064a \u0645\u0646 \u0645\u062d\u0637\u0645\u0629 \u0645\u062e\u062a\u0635\u0629.<\/p>\n

\u0627\u0644\u0647\u064a\u0626\u0640\u0640\u0640\u0629: \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u062a\u0642\u0627\u0639\u062f \u0648\u0627\u0644\u0645\u0639\u0627\u0634\u0627\u062a.<\/p>\n

\u0627\u0644\u0645\u062c\u0644\u0633: \u0645\u062c\u0644\u0633 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0647\u064a\u0626\u0629.<\/p>\n

\u0627\u0644\u0644\u062c\u0646\u0629 \u0627\u0644\u0637\u0628\u064a\u0629: \u0627\u0644\u062c\u0647\u0629 \u0627\u0644\u0637\u0628\u064a\u0629 \u0627\u0644\u062a\u064a \u064a\u0639\u062a\u0645\u062f\u0647\u0627 \u0627\u0644\u0645\u062c\u0644\u0633.<\/p>\n

\u0627\u0644\u0635\u0646\u062f\u0648\u0642: \u0635\u0646\u062f\u0648\u0642 \u0627\u0644\u0645\u0639\u0627\u0634\u0627\u062a \u0627\u0644\u0645\u0646\u0634\u0623 \u0628\u0645\u0642\u062a\u0636\u064a \u0623\u062d\u0643\u0627\u0645 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646.<\/p>\n

2 – \u0627\u0644\u0641\u0635\u0644 \u0627\u0644\u062b\u0627\u0646\u064a
\n\u0627\u0644\u062e\u0627\u0636\u0639\u0648\u0646 \u0644\u0623\u062d\u0643\u0627\u0645 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 (2 – 4)
\n\u0627\u0644\u0645\u0627\u062f\u0629 \u0631\u0642\u0645 2
\n\u062a\u0633\u0631\u064a \u0623\u062d\u0643\u0627\u0645 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0639\u0644\u0649:<\/p>\n

1- \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0627\u0644\u0642\u0637\u0631\u064a\u064a\u0646 \u0627\u0644\u062e\u0627\u0636\u0639\u064a\u0646 \u0644\u0623\u062d\u0643\u0627\u0645 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u0645\u062f\u0646\u064a\u0629 \u0648\u064a\u0634\u063a\u0644\u0648\u0646 \u0648\u0638\u0627\u0626\u0641 \u062f\u0627\u0626\u0645\u0629.<\/p>\n

2- \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0648\u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0627\u0644\u0642\u0637\u0631\u064a\u064a\u0646 \u0641\u064a \u0627\u0644\u0647\u0640\u064a\u0626\u0627\u062a \u0648\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u060c \u0648\u063a\u064a\u0631\u0647\u0627 \u0645\u0646 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0635\u062f\u0631 \u0628\u062a\u062d\u062f\u064a\u062f\u0647\u0627 \u0642\u0631\u0627\u0631 \u0645\u0646 \u0645\u062c\u0644\u0633 \u0627\u0644\u0648\u0632\u0631\u0627\u0621.<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 \u0631\u0642\u0645 3
\n\u062a\u0637\u0628\u0642 \u0623\u062d\u0643\u0627\u0645 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0639\u0644\u0649 \u0645\u0646 \u0627\u0646\u062a\u0647\u062a \u062e\u062f\u0645\u062a\u0647 \u0642\u0628\u0644 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0639\u0645\u0644 \u0628\u0647 \u060c \u0648\u062a\u0642\u0627\u0636\u0649 \u0627\u0644\u0645\u0643\u0627\u0641\u0623\u0629\u060c \u0625\u0630\u0627 \u062a\u0648\u0627\u0641\u0631 \u0628\u0634\u0623\u0646\u0647 \u0627\u0644\u0634\u0631\u0637\u0627\u0646 \u0627\u0644\u062a\u0627\u0644\u064a\u0627\u0646:<\/p>\n

1- \u0623\u0646 \u064a\u062a\u0642\u062f\u0645 \u0628\u0637\u0644\u0628 \u0628\u0630\u0644\u0643 \u0625\u0644\u0649 \u0627\u0644\u0647\u064a\u0626\u0629 \u062e\u0644\u0627\u0644 \u0627\u0644\u0645\u062f\u0629 \u0627\u0644\u062a\u064a \u062a\u062d\u062f\u062f\u0647\u0627 \u0627\u0644\u0644\u0627\u0626\u062d\u0629 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629 \u0644\u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646.<\/p>\n

2- \u0623\u0646 \u064a\u0624\u062f\u064a \u0627\u0644\u0627\u0634\u062a\u0631\u0627\u0643\u0627\u062a \u0627\u0644\u0645\u0642\u0631\u0631\u0629 \u0639\u0646 \u0645\u062f\u0629 \u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u0633\u0627\u0628\u0642\u0629 \u0648\u064a\u062a\u0645 \u0633\u062f\u0627\u062f\u0647\u0627 \u0648\u0641\u0642\u0627 \u0644\u062d\u0643\u0645 \u0627\u0644\u0645\u0627\u062f\u0629 (20) \u0645\u0646 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646.<\/p>\n

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

\u0627\u0644\u0645\u0627\u062f\u0629 \u0631\u0642\u0645 4
\n\u0644\u0627 \u062a\u0633\u0631\u064a \u0623\u062d\u0643\u0627\u0645 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0639\u0644\u0649 \u0627\u0644\u0641\u0626\u062a\u064a\u0646 \u0627\u0644\u062a\u0627\u0644\u064a\u062a\u064a\u0646 :
\n1-\u0627\u0644\u0645\u062d\u0627\u0644\u064a\u0646 \u0625\u0644\u0649 \u0627\u0644\u062a\u0642\u0627\u0639\u062f \u0642\u0628\u0644 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0639\u0645\u0644 \u0628\u0647
\n2-\u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0648\u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0627\u0644\u062e\u0627\u0636\u0639\u064a\u0646 \u0644\u0646\u0638\u0645 \u062a\u0642\u0627\u0639\u062f \u0648\u0645\u0639\u0627\u0634\u0627\u062a \u062e\u0627\u0635\u0629 \u062a\u0642\u0631\u0631 \u0645\u0632\u0627\u064a\u0627 \u0623\u0641\u0636\u0644 \u0644\u0647\u0645 .<\/p>\n

3 – \u0627\u0644\u0641\u0635\u0644 \u0627\u0644\u062b\u0627\u0644\u062b
\n(5 – 23)
\n\u0627\u0644\u0645\u0627\u062f\u0629 \u0631\u0642\u0645 5
\n\u062a\u0633\u062a\u0642\u0637\u0639 \u0646\u0633\u0628\u0629(5%) \u062e\u0645\u0633\u0629 \u0641\u064a \u0627\u0644\u0645\u0627\u0626\u0629 \u0645\u0646 \u0631\u0627\u062a\u0628 \u0627\u0644\u0645\u0648\u0638\u0641 \u0623\u0648 \u0627\u0644\u0639\u0627\u0645\u0644 \u060c \u0648\u062a\u062a\u062d\u0645\u0644 \u062c\u0647\u0629 \u0627\u0644\u0639\u0645\u0644 \u0636\u0639\u0641 \u0647\u0630\u0647 \u0627\u0644\u0646\u0633\u0628\u0629 \u060c \u0648\u062a\u0644\u062a\u0632\u0645 \u0628\u062f\u0641\u0639 \u0647\u0630\u0647 \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0625\u0644\u0649 \u0627\u0644\u0647\u064a\u0626\u0629 \u0641\u064a \u0645\u064a\u0639\u0627\u062f \u0644\u0627 \u064a\u062a\u062c\u0627\u0648\u0632 \u0627\u0644\u064a\u0648\u0645 \u0627\u0644\u062e\u0627\u0645\u0633 \u0645\u0646 \u0627\u0644\u0634\u0647\u0631 \u0627\u0644\u062a\u0627\u0644\u064a\u060c \u0648\u062a\u0641\u0631\u0636 \u063a\u0631\u0627\u0645\u0629 \u062a\u0623\u062e\u064a\u0631 \u0645\u0642\u062f\u0627\u0631\u0647\u0627(2%) \u0634\u0647\u0631\u064a\u0627 \u0645\u0646 \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0645\u062a\u0623\u062e\u0631 \u0633\u062f\u0627\u062f\u0647\u0627 \u0639\u0646 \u0627\u0644\u0645\u062f\u0629 \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u0648\u062c\u0648\u0628 \u0623\u062f\u0627\u0626\u0647\u0627 \u062d\u062a\u0649 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0633\u062f\u0627\u062f.
\n\u0648\u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0648\u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0627\u0644\u0645\u0648\u062c\u0648\u062f\u064a\u0646 \u0641\u064a \u0627\u0644\u062e\u062f\u0645\u0629 \u0641\u064a \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0639\u0645\u0644 \u0628\u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u060c \u062a\u062e\u0635\u0645 \u0627\u0644\u0627\u0634\u062a\u0631\u0627\u0643\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0639\u0644\u064a\u0647\u0645 \u0639\u0646 \u0645\u062f\u062f \u062e\u062f\u0645\u062a\u0647\u0645 \u0627\u0644\u0633\u0627\u0628\u0642\u0629 \u0645\u0646 \u0627\u0644\u0645\u0643\u0627\u0641\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0644\u0643\u0644 \u0645\u0646\u0647\u0645\u060c \u0623\u0648 \u0627\u0644\u0628\u0627\u0642\u064a \u0645\u0646\u0647\u0627 \u0628\u0639\u062f \u062e\u0635\u0645 \u0627\u0644\u0642\u0631\u0648\u0636 \u0627\u0644\u062a\u064a \u0645\u0646\u062d\u062a \u0628\u0636\u0645\u0627\u0646\u0647\u0627 \u060c \u0648\u064a\u0624\u062f\u0649 \u0625\u0644\u064a\u0647\u0645 \u0645\u0627\u062a\u0628\u0642\u0649 \u0645\u0646\u0647\u0627 \u060c \u0648\u0639\u0644\u064a\u0647\u0645 \u0623\u0646 \u064a\u0633\u062f\u062f\u0648\u0627 \u0627\u0644\u0641\u0631\u0642 \u0625\u0646 \u0648\u062c\u062f.<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 \u0631\u0642\u0645 6
\n“5- \u0625\u0644\u063a\u0627\u0621 \u0627\u0644\u0648\u0638\u064a\u0641\u0629 \u0623\u0648 \u0625\u0646\u0647\u0627\u0621 \u0627\u0644\u062e\u062f\u0645\u0629 \u0628\u063a\u064a\u0631 \u0627\u0644\u0637\u0631\u064a\u0642 \u0627\u0644\u062a\u0623\u062f\u064a\u0628\u064a \u0644\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0623\u0648 \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0641\u064a \u0627\u0644\u0648\u0632\u0627\u0631\u0627\u062a \u0648\u0627\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0627\u0644\u0623\u062e\u0631\u0649 \u0648\u0627\u0644\u0647\u064a\u0626\u0627\u062a \u0648\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u060c \u0648\u0643\u0627\u0646\u062a \u0645\u062f\u0629 \u0627\u0644\u062e\u062f\u0645\u0629 \u0644\u0627 \u062a\u0642\u0644 \u0639\u0646 \u062e\u0645\u0633 \u0633\u0646\u0648\u0627\u062a .
\n\u0648\u064a\u062c\u0648\u0632 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0623\u062d\u0643\u0627\u0645 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0648\u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0623\u062e\u0631\u0649 \u0627\u0644\u062a\u064a \u064a\u0642\u0631\u0631 \u0645\u062c\u0644\u0633 \u0627\u0644\u0648\u0632\u0631\u0627\u0621 \u0633\u0631\u064a\u0627\u0646 \u0623\u062d\u0643\u0627\u0645\u0647 \u0639\u0644\u064a\u0647\u0627 \u060c \u062a\u0637\u0628\u064a\u0642 \u0647\u0630\u0627 \u0627\u0644\u062d\u0643\u0645 \u0628\u0634\u0631\u0637 \u0623\u0646 \u062a\u062a\u062d\u0645\u0644 \u062c\u0645\u064a\u0639 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062a\u0631\u062a\u0628\u0629 \u0639\u0644\u0649 \u0630\u0644\u0643 \u060c \u0628\u0639\u062f \u0645\u0648\u0627\u0641\u0642\u0629 \u0645\u062c\u0644\u0633 \u0627\u0644\u0648\u0632\u0631\u0627\u0621 ” .<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 \u0631\u0642\u0645 7
\n\u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0627\u0644\u0645\u0632\u0627\u064a\u0627 \u0627\u0644\u062a\u064a \u0642\u062f \u0648\u0641\u0642\u0627\u064b \u0644\u0644\u0642\u0627\u0646\u0648\u0646 \u064a\u0633\u0648\u064a \u0627\u0644\u0645\u0639\u0627\u0634 \u0648\u0641\u0642\u0627\u064b \u0627\u0644\u0623\u0633\u0633 \u0627\u0644\u062a\u0627\u0644\u064a\u0629 :
\n1-\u0645\u062f\u0629 \u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u0641\u0639\u0644\u064a\u0629 \u0623\u0648 \u0623\u0648 \u0645\u062f\u0629 \u062e\u062f\u0645\u0629 \u0627\u0639\u062a\u0628\u0627\u0631\u064a\u0629 \u0645\u0642\u062f\u0627\u0631\u0647\u0627 \u0639\u0634\u0631\u0648\u0646 \u0633\u0646\u0629 \u0623\u064a\u0647\u0645\u0627 \u0623\u0637\u0648\u0644 \u060c \u0625\u0630\u0627 \u0643\u0627\u0646 \u0627\u0646\u062a\u0647\u0627\u0621 \u0627\u0644\u062e\u062f\u0645\u0629 \u0628\u0627\u0644\u0648\u0641\u0627\u0629 \u0623\u0648 \u0644\u0639\u062f\u0645 \u0627\u0644\u0644\u064a\u0627\u0642\u0629 \u0627\u0644\u0637\u0628\u064a\u0629 \u0628\u0633\u0633\u0628 \u0627\u0644\u062e\u062f\u0645\u0629 \u0623\u0648 \u0623\u062b\u0646\u0627\u0626\u0647\u0627 \u0641\u064a \u0623\u064a \u0645\u0646 \u0627\u0644\u062d\u0627\u0644\u062a\u064a\u0646.
\n2-\u0645\u0627\u062f\u0629 \u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u0641\u0639\u0644\u064a\u0629 \u0623\u0648 \u0645\u062f\u0629 \u062e\u062f\u0645\u0629 \u0627\u0639\u062a\u0628\u0627\u0631\u064a\u0629 \u0645\u0642\u062f\u0627\u0631\u0647\u0627 \u062e\u0645\u0633 \u0639\u0634\u0631\u0629 \u0633\u0646\u0629 \u0623\u064a\u0647\u0645\u0627 \u0623\u0637\u0648\u0644 \u060c\u0625\u0630\u0627 \u0643\u0627\u0646 \u0627\u0646\u062a\u0647\u0627\u0621 \u0627\u0644\u062e\u062f\u0645\u0629 \u0628\u0627\u0644\u0648\u0641\u0627\u0629 \u0623\u0648 \u0644\u0639\u062f\u0645 \u0627\u0644\u0644\u064a\u0627\u0642\u0629 \u0627\u0644\u0637\u0628\u064a\u0629 \u060c \u0623\u0648 \u0644\u0625\u0644\u063a\u0627\u0621 \u0627\u0644\u0648\u0638\u064a\u0641\u0629 \u060c \u0623\u0648 \u0643\u0627\u0646 \u0628\u063a\u064a\u0631 \u0627\u0644\u0637\u0631\u064a\u0642 \u0627\u0644\u062a\u0623\u062f\u064a\u0628\u064a.
\n3-\u0645\u062f\u0629 \u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u0641\u0639\u0644\u064a\u0629 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0627\u0646\u062a\u0647\u0627\u0621 \u0627\u0644\u062e\u062f\u0645\u0629 \u0644\u063a\u064a\u0631 \u0627\u0644\u0623\u0633\u0628\u0627\u0628 \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647\u0627 \u0641\u064a \u0627\u0644\u0628\u0646\u0648\u062f \u0627\u0644\u0633\u0627\u0628\u0642\u0629.
\n\u0648\u0641\u064a \u062c\u0645\u064a\u0639 \u0627\u0644\u0623\u062d\u0648\u0627\u0644 \u062a\u0644\u062a\u0632\u0645 \u062c\u0647\u0629 \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u0623\u062d\u0648\u0627\u0644 \u062a\u0644\u062a\u0632\u0645 \u062c\u0647\u0629 \u0627\u0644\u0639\u0645\u0644 \u0628\u0633\u062f\u0627\u062f \u062c\u0645\u064a\u0639 \u0627\u0644\u0627\u0634\u062a\u0631\u0627\u0643\u0627\u062a \u0639\u0646 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0645\u062f\u0629 \u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u0641\u0639\u0644\u064a\u0629 \u0648\u0645\u062f\u0629 \u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631\u064a\u0629 \u060c \u0648\u0643\u0630\u0644\u0643 \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0625\u0636\u0627\u0641\u064a\u0629 \u0641\u064a \u062d\u0627\u0644\u062a\u064a \u0625\u0644\u063a\u0627\u0621 \u0627\u0644\u0648\u0638\u064a\u0641\u0629 \u0623\u0648 \u0625\u0646\u0647\u0627\u0621 \u0627\u0644\u062e\u062f\u0645\u0629 \u0628\u063a\u064a\u0631 \u0627\u0644\u0637\u0631\u064a\u0642 \u0627\u0644\u062a\u0623\u062f\u064a\u0628\u064a \u060c \u0648\u0641\u0642\u0627 \u0644\u0645\u0627 \u062a\u062d\u062f\u062f\u0647 \u0627\u0644\u0627\u0626\u062d\u0629 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629 \u0644\u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646.<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 \u0631\u0642\u0645 8
\n\u0641\u064a \u062d\u0633\u0627\u0628 \u0645\u062f\u0629 \u0627\u0644\u062e\u062f\u0645\u0629 \u064a\u0639\u062a\u0628\u0631 \u0643\u0633\u0631 \u0627\u0644\u0634\u0647\u0631 \u0634\u0647\u0631\u0627\u064b \u0643\u0627\u0645\u0644\u0627\u064b \u060c \u0648\u062a\u0639\u062a\u0628\u0631 \u0627\u0644\u0645\u062f\u0629 \u0627\u0644\u062a\u064a \u062a\u0632\u064a\u062f \u0639\u0644\u0649 \u0633\u062a\u0629 \u0623\u0634\u0647\u0631 \u0633\u0646\u0629 \u0643\u0627\u0645\u0644\u0629 .<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 \u0631\u0642\u0645 9
\n\u064a\u062f\u062e\u0644 \u0641\u064a \u062d\u0633\u0627\u0628 \u0645\u062f\u0629 \u0627\u0644\u062e\u062f\u0645\u0629 \u0645\u062f\u062f \u0627\u0644\u0625\u062c\u0627\u0632\u0627\u062a \u0639\u0644\u0649 \u0627\u062e\u062a\u0644\u0627\u0641 \u0623\u0646\u0648\u0627\u0639\u0647\u0627 \u0648\u0645\u062f\u062f \u0627\u0644\u0625\u0639\u0627\u0631\u0629 \u0648\u0627\u0644\u0628\u0639\u062b\u0627\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u064a\u0629 \u0648\u0627\u0644\u0645\u0647\u0645\u0627\u062a \u0627\u0644\u0631\u0633\u0645\u064a\u0629 \u0648\u0627\u0644\u062f\u0648\u0631\u0627\u062a \u0627\u0644\u062a\u062f\u0631\u064a\u0628\u064a\u0629 \u060c \u0639\u0644\u0649 \u0623\u0646 \u062a\u0624\u062f\u0649 \u0639\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u062f\u062f \u0627\u0644\u0627\u0634\u062a\u0631\u0627\u0643\u0627\u062a \u0627\u0644\u0645\u0642\u0631\u0631\u0629 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u060c \u0644\u0645\u0627 \u062a\u062d\u062f\u062f\u0647 \u0627\u0644\u0644\u0627\u0626\u062d\u0629 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629 \u0644\u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u060c \u0648\u0641\u0642\u0627 \u0644\u0645\u0627 \u062a\u062d\u062f\u062f\u0647 \u0627\u0644\u0627\u0626\u062d\u0629 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629 \u0644\u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646.
\n\u0648\u0644\u0627 \u064a\u062f\u062e\u0644 \u0641\u064a \u062d\u0633\u0627\u0628 \u0645\u062f\u0629 \u0627\u0644\u062e\u062f\u0645\u0629 \u0645\u062f\u062f \u0627\u0644\u0648\u0642\u0641 \u0623\u0648 \u0627\u0644\u0627\u0646\u0642\u0637\u0627\u0639 \u0639\u0646 \u0627\u0644\u0639\u0645\u0644 \u0645\u062a\u0649 \u062a\u0642\u0631\u0631 \u062d\u0631\u0645\u0627\u0646 \u0627\u0644\u0645\u0648\u0638\u0641 \u0645\u0646 \u0643\u0644 \u0631\u0627\u062a\u0628\u0647 \u0639\u0646\u0647\u0627.<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 \u0631\u0642\u0645 10
\n\u064a\u062d\u0633\u0628 \u0627\u0644\u0645\u0639\u0627\u0634 \u0627\u0644\u0634\u0647\u0631\u064a \u0644\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0623\u0648 \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0641\u064a \u0627\u0644\u0648\u0632\u0627\u0631\u0627\u062a \u0648\u0627\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0627\u0644\u0623\u062e\u0631\u0649 \u0648\u0627\u0644\u0647\u064a\u0626\u0627\u062a \u0648\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633(5%) \u062e\u0645\u0633\u0629 \u0641\u064a \u0627\u0644\u0645\u0627\u0626\u0629 \u0645\u0646 \u0622\u062e\u0631 \u0631\u0627\u062a\u0628 \u060c \u0645\u0636\u0631\u0648\u0628\u0627 \u0641\u064a \u0639\u062f\u062f \u0633\u0646\u0648\u0627\u062a \u0645\u062f\u0629 \u0627\u0644\u062e\u062f\u0645\u0629 \u060c \u0639\u0644\u0649 \u0623\u0644\u0627 \u064a\u062c\u0627\u0648\u0632 \u0627\u0644\u0645\u0639\u0627\u0634 \u0645\u0642\u062f\u0627\u0631 \u0627\u0644\u0631\u0627\u062a\u0628.
\n\u0648\u064a\u062d\u0633\u0628 \u0645\u0639\u0627\u0634 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0623\u0648 \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0641\u064a \u063a\u064a\u0631 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0645\u0634\u0627\u0631 \u0625\u0644\u064a\u0647\u0627 \u0641\u064a \u0627\u0644\u0641\u0642\u0631\u0629 \u0627\u0644\u0633\u0627\u0628\u0642\u0629 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 (5%) \u0645\u0646 \u0645\u062a\u0648\u0633\u0637 \u0627\u0644\u0631\u0627\u062a\u0628 \u062e\u0644\u0627\u0644 \u0627\u0644\u0633\u0646\u0648\u0627\u062a \u0627\u0644\u062e\u0645\u0633 \u0627\u0644\u0623\u062e\u064a\u0631\u0629 \u0645\u0646 \u0645\u062f\u0629 \u0627\u0644\u0625\u0634\u062a\u0631\u0627\u0643 \u0645\u0636\u0631\u0648\u0628\u0627 \u0641\u064a \u0639\u062f\u062f \u0633\u0646\u0648\u0627\u062a \u0645\u062f\u0629 \u0627\u0644\u062e\u062f\u0645\u0629 \u060c \u0639\u0644\u0649 \u0623\u0644\u0627 \u064a\u062c\u0627\u0648\u0632 \u0627\u0644\u0645\u0639\u0627\u0634 \u0630\u0644\u0643 \u0627\u0644\u0645\u062a\u0648\u0633\u0637.<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 \u0631\u0642\u0645 11
\n\u0625\u0630\u0627 \u0643\u0627\u0646 \u0627\u0646\u062a\u0647\u0627\u0621 \u0627\u0644\u062e\u062f\u0645\u0629 \u0628\u0633\u0628\u0628 \u0627\u0644\u0627\u0633\u062a\u0642\u0627\u0644\u0629 \u0623\u0648 \u0648\u0641\u0642\u0627\u064b \u0644\u062d\u0643\u0645 \u0627\u0644\u0628\u0646\u062f (6) \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 (6) \u0645\u0646 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u062e\u0641\u0636 \u0627\u0644\u0645\u0639\u0627\u0634 \u0628\u0646\u0633\u0628\u0629 (2%) \u0627\u062b\u0646\u0627\u0646 \u0641\u064a \u0627\u0644\u0645\u0627\u0626\u0629 \u060c \u0648\u0625\u0630\u0627 \u0643\u0627\u0646 \u0627\u0646\u062a\u0647\u0627\u0621 \u0627\u0644\u062e\u062f\u0645\u0629 \u0628\u0627\u0644\u0637\u0631\u064a\u0642 \u0627\u0644\u062a\u0623\u062f\u064a\u0628\u064a \u062e\u0641\u0636 \u0627\u0644\u0645\u0639\u0627\u0634 \u0628\u0646\u0633\u0628\u0629 (2.5%) \u0627\u062b\u0646\u0627\u0646 \u0648\u0646\u0635\u0641 \u0641\u064a \u0627\u0644\u0645\u0627\u0626\u0629 \u0639\u0646 \u0643\u0644 \u0633\u0646\u0629 \u0645\u0646 \u0633\u0646\u0648\u0627\u062a \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0639\u0645\u0631 \u0639\u0646\u062f \u0627\u0646\u062a\u0647\u0627\u0621 \u0627\u0644\u062e\u062f\u0645\u0629 \u0648\u0633\u0646 \u0627\u0644\u0633\u0646\u062a\u064a\u0646 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0630\u0643\u0648\u0631 \u0648\u0633\u0646 \u0627\u0644\u062e\u0627\u0645\u0633\u0629 \u0648\u0627\u0644\u062e\u0645\u0633\u064a\u0646 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0623\u0646\u0627\u062b.<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 \u0631\u0642\u0645 12
\n\u064a\u0633\u062a\u062d\u0642 \u0627\u0644\u0645\u0639\u0627\u0634 \u0645\u0646 \u0627\u0644\u064a\u0648\u0645 \u0627\u0644\u062a\u0627\u0644\u064a \u0644\u0627\u0646\u062a\u0647\u0627\u0621 \u0627\u0644\u062e\u062f\u0645\u0629 \u060c \u0648\u064a\u0635\u0631\u0641 \u0641\u064a \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0634\u0647\u0631 \u0627\u0644\u0630\u064a \u064a\u0633\u062a\u062d\u0642 \u0639\u0646\u0647 .
\n\u0648\u0641\u064a \u062d\u0627\u0644\u0629 \u0639\u062f\u0645 \u062a\u0633\u0648\u064a\u0629 \u0627\u0644\u0645\u0639\u0627\u0634 \u0641\u064a \u0627\u0644\u0634\u0647\u0631 \u0627\u0644\u062a\u0627\u0644\u064a \u0644\u0627\u0646\u062a\u0647\u0627\u0621 \u0627\u0644\u062e\u062f\u0645\u0629 \u060c \u0644\u0623\u064a \u0633\u0628\u0628 \u0645\u0646 \u0627\u0644\u0623\u0633\u0628\u0627\u0628 \u060c \u064a\u0635\u0631\u0641 \u0627\u0644\u0645\u0639\u0627\u0634 \u0627\u0644\u0630\u064a \u062a\u062d\u062f\u062f\u0647 \u0627\u0644\u0647\u064a\u0626\u0629 \u0625\u0644\u0649 \u0623\u0646 \u062a\u062a\u0645 \u0627\u0644\u062a\u0633\u0648\u064a\u0629 \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u0629 .
\n\u0648\u064a\u0635\u0631\u0641 \u0627\u0644\u0628\u0627\u0642\u064a \u0645\u0646 \u0627\u0644\u0645\u0639\u0627\u0634 \u0627\u0644\u0645\u0633\u062a\u062d\u0642 \u0628\u0639\u062f \u0627\u0644\u062a\u0633\u0648\u064a\u0629 \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u0629 \u062f\u0641\u0639\u0629 \u0648\u0627\u062d\u062f\u0629 \u060c \u0648\u064a\u0633\u062a\u0631\u062f \u0645\u0627 \u062a\u0645 \u0635\u0631\u0641\u0647 \u0628\u0627\u0644\u0632\u064a\u0627\u062f\u0629 \u0639\u0644\u0649 \u0623\u0642\u0633\u0627\u0637 \u0634\u0647\u0631\u064a\u0629 \u0644\u0627 \u062a\u062a\u062c\u0627\u0648\u0632 \u0639\u0627\u0645\u0627\u064b \u0648\u0627\u062d\u062f\u0627\u064b \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u062a\u0633\u0648\u064a\u0629 \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u0629 .<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 \u0631\u0642\u0645 12 \u0645\u0643\u0631\u0631
\n\u064a\u062c\u0648\u0632 \u0644\u0644\u0645\u0648\u0638\u0641 \u0623\u0648 \u0627\u0644\u0639\u0627\u0645\u0644 \u0623\u0646 \u064a\u0637\u0644\u0628 \u0634\u0631\u0627\u0621 \u0645\u062f\u0629 \u062e\u062f\u0645\u0629 \u0627\u0639\u062a\u0628\u0627\u0631\u064a\u0629 \u062a\u0636\u0627\u0641 \u0625\u0644\u0649 \u0645\u062f\u0629 \u062e\u062f\u0645\u062a\u0647 \u0627\u0644\u0641\u0639\u0644\u064a\u0629 \u0645\u062a\u0649 \u062a\u0648\u0627\u0641\u0631\u062a \u0627\u0644\u0634\u0631\u0648\u0637 \u0627\u0644\u0622\u062a\u064a\u0629:
\n1-\u0623\u0646 \u0644\u0627\u064a\u0642\u0644 \u0627\u0644\u0639\u0645\u0631 \u0641\u064a \u062a\u0627\u0631\u064a\u062e \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0637\u0644\u0628 \u0639\u0646(50) \u062e\u0645\u0633\u064a\u0646 \u0633\u0646\u0629 \u0644\u0644\u0630\u0643\u0648\u0631 \u0648(45) \u0648\u062e\u0645\u0633 \u0648\u0623\u0631\u0628\u0639\u064a\u0646 \u0633\u0646\u0629 \u0644\u0644\u0625\u0646\u0627\u062b.
\n2-\u0623\u0646 \u0644\u0627\u062a\u0642\u0644 \u0645\u062f\u0629 \u062e\u062f\u0645\u062a\u0647 \u0627\u0644\u0641\u0639\u0644\u064a\u0629 \u0639\u0646 \u0639\u0634\u0631 \u0633\u0646\u0648\u0627\u062a.
\n3-\u0623\u0646 \u064a\u0624\u0648\u062f\u064a \u0627\u0644\u0627\u0634\u062a\u0631\u0627\u0643\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0639\u0646 \u0627\u0644\u0645\u062f\u0629 \u0627\u0644\u0645\u0634\u062a\u0631\u0627\u0629 \u0628\u0648\u0627\u0642\u0639 (15%) \u0645\u0646 \u0627\u0644\u0631\u0627\u062a\u0628 \u0648\u062a\u062d\u062f\u062f \u0627\u0644\u0644\u0627\u0626\u062d\u0629 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629 \u0644\u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0643\u064a\u0641\u064a\u0629 \u0623\u062f\u0627\u0621 \u0647\u0630\u0647 \u0627\u0644\u0627\u0634\u062a\u0631\u0627\u0643\u0627\u062a \u0644\u0644\u0647\u064a\u0626\u0629.<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 \u0631\u0642\u0645 13
\n\u0625\u0630\u0627 \u062a\u0648\u0641\u0649 \u0635\u0627\u062d\u0628 \u0627\u0644\u0645\u0639\u0627\u0634 \u0627\u0646\u062a\u0642\u0644 \u0627\u0644\u062d\u0642 \u0641\u064a \u0627\u0644\u0645\u0639\u0627\u0634 \u0625\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u064a\u0646 \u0639\u0646\u0647 \u060c \u0648\u0641\u0642\u0627 \u0644\u0623\u0646\u0635\u0628\u0629 \u0627\u0644\u0645\u062d\u062f\u062f\u0629 \u0628\u0627\u0644\u062c\u062f\u0648\u0644 \u0631\u0642\u0645 (1) \u0627\u0644\u0645\u0631\u0641\u0642 \u0628\u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646.
\n\u0648\u0641\u064a \u062d\u0627\u0644\u0629 \u0648\u0641\u0627\u0629 \u0627\u0644\u0645\u0648\u0638\u0641\u0629 \u0623\u0648 \u0627\u0644\u0639\u0627\u0645\u0644\u0629 \u0623\u0648 \u0635\u0627\u062d\u0628\u0629 \u0627\u0644\u0645\u0639\u0627\u0634 \u0627\u0644\u0642\u0637\u0631\u064a\u0629 \u0648\u0644\u0647\u0627 \u0623\u0648\u0644\u0627\u062f \u063a\u064a\u0631 \u0642\u0637\u0631\u064a\u0646 \u060c \u064a\u062a\u0645 \u0645\u0639\u0627\u0645\u0644\u062a\u0647\u0645 \u0645\u0639\u0627\u0645\u0644\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u064a\u0646 \u0627\u0644\u0642\u0637\u0631\u064a\u064a\u0646 \u0648\u0641\u0642\u0627\u064b \u0644\u0623\u062d\u0643\u0627\u0645 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 .
\n\u0648\u0625\u0630\u0627 \u0623\u0648\u0642\u0641 \u0635\u0631\u0641 \u0646\u0635\u064a\u0628 \u0623\u062d\u062f \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u064a\u0646 \u0648\u0632\u0639 \u0639\u0644\u0649 \u0628\u0627\u0642\u064a \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u064a\u0646 \u060c \u0648\u0625\u0630\u0627 \u0623\u0639\u064a\u062f \u0627\u0644\u0646\u0635\u064a\u0628 \u0627\u0644\u0645\u0648\u0642\u0648\u0641 \u0625\u0644\u0649 \u0635\u0627\u062d\u0628\u0647 \u060c \u062e\u0641\u0636\u062a \u0623\u0646\u0635\u0628\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u064a\u0646 \u0628\u0645\u0642\u062f\u0627\u0631 \u0627\u0644\u0632\u064a\u0627\u062f\u0629 .<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 \u0631\u0642\u0645 14
\n\u0625\u0630\u0627 \u0623\u0639\u062a\u0628\u0631 \u0627\u0644\u0645\u0648\u0638\u0641 \u0623\u0648 \u0627\u0644\u0639\u0627\u0645\u0644 \u0645\u0641\u0642\u0648\u062f\u0627 \u0633\u0648\u064a \u0645\u0639\u0627\u0634\u0647 \u0639\u0644\u0649 \u0627\u0641\u062a\u0631\u0627\u0636 \u0623\u0646 \u062e\u062f\u0645\u062a\u0647 \u0627\u0646\u062a\u0647\u062a \u0628\u0627\u0644\u0648\u0641\u0627\u0629 \u0648\u0645\u0646\u062d \u0644\u0644\u0645\u0633\u062a\u062d\u0642\u064a\u0646 \u0639\u0646\u0647 \u060c \u0648\u0625\u0630\u0627 \u0639\u0627\u062f \u064a\u0639\u0627\u0645\u0644 \u0648\u0641\u0642 \u0623\u062d\u0643\u0627\u0645 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646.
\n\u0648\u0625\u0630\u0627 \u0627\u0639\u062a\u0628\u0631 \u0635\u0627\u062d\u0628 \u0627\u0644\u0645\u0639\u0627\u0634 \u0623\u0648 \u0627\u0644\u0645\u0633\u062a\u062d\u0642 \u0645\u0641\u0642\u0648\u062f\u0627 \u0648\u0632\u0639 \u0645\u0639\u0627\u0634\u0647 \u0623\u0648 \u0646\u0635\u064a\u0628\u0647 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u064a\u0646 \u0648\u0641\u0642\u0627 \u0644\u062d\u0643\u0645 \u0627\u0644\u0645\u0627\u062f\u0629 \u0627\u0644\u0633\u0627\u0628\u0642\u0629.<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 \u0631\u0642\u0645 15
\n\u0625\u0630\u0627 \u0639\u064a\u0646 \u0623\u0648 \u0623\u0639\u064a\u062f \u0635\u0627\u062d\u0628 \u0627\u0644\u0645\u0639\u0627\u0634 \u0644\u0644\u0639\u0645\u0644 \u0641\u064a \u0625\u062d\u062f\u0649 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0623\u062d\u0643\u0627\u0645 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u060c \u0623\u0648\u0642\u0641 \u0635\u0631\u0641 \u0627\u0644\u0645\u0639\u0627\u0634 \u0645\u062f\u0629 \u0639\u0645\u0644\u0647 \u060c \u0641\u0625\u0630\u0627 \u0643\u0627\u0646 \u0627\u0644\u0631\u0627\u062a\u0628 \u0623\u0642\u0644 \u0645\u0646 \u0645\u0639\u0627\u0634\u0647 \u0635\u0631\u0641 \u0644\u0647 \u0627\u0644\u0641\u0631\u0642 \u0645\u0646 \u0627\u0644\u0647\u064a\u0626\u0629 \u060c \u0648\u064a\u062c\u0648\u0632 \u0644\u0647 \u0627\u0644\u0627\u0634\u062a\u0631\u0627\u0643 \u0639\u0646 \u0645\u062f\u0629 \u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u060c \u0648\u064a\u0633\u0648\u0649 \u0645\u0639\u0627\u0634\u0647 \u0639\u0646\u062f \u0627\u0646\u062a\u0647\u0627\u0621 \u062e\u062f\u0645\u062a\u0647 \u060c \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0631\u0627\u062a\u0628\u0647 \u0645\u0636\u0627\u0641\u0627 \u0625\u0644\u064a\u0647 \u0627\u0644\u0641\u0631\u0642 \u0639\u0646 \u0627\u0644\u0645\u062f\u0629 \u0627\u0644\u0625\u0636\u0627\u0641\u064a\u0629 \u0627\u0644\u062a\u064a \u0644\u0627 \u062a\u0642\u0644 \u0639\u0646 \u062b\u0645\u0627\u0646\u064a \u0633\u0646\u0648\u0627\u062a \u060c \u0628\u062d\u0633\u0627\u0628 \u0645\u0639\u0627\u0634 \u0639\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u062f\u0629 \u060c \u0648\u0641\u0642\u0627 \u0644\u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0645\u0627\u062f\u062a\u064a\u0646 (10) \u060c (11) \u0645\u0646 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u060c \u0648\u0625\u0636\u0627\u0641\u062a\u0647 \u0625\u0644\u0649 \u0645\u0639\u0627\u0634\u0647 \u0627\u0644\u0633\u0627\u0628\u0642.
\n\u0648\u0625\u0630\u0627 \u0642\u0644\u062a \u0645\u062f \u062e\u062f\u0645\u062a\u0647 \u0627\u0644\u0625\u0636\u0627\u0641\u064a\u0629 \u0639\u0646 \u062b\u0645\u0627\u0646\u064a \u0633\u0646\u0648\u0627\u062a \u0623\u0639\u064a\u062f \u0644\u0647 \u0645\u0639\u0627\u0634\u0647 \u0627\u0644\u0645\u0648\u0642\u0648\u0641 \u0648\u0635\u0631\u0641\u062a \u0644\u0647 \u0627\u0634\u062a\u0631\u0627\u0643\u0627\u062a\u0647 \u0627\u0644\u062a\u064a \u0633\u062f\u062f\u0647\u0627 \u0639\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u062f\u0629 \u0648\u0641\u0642\u0627 \u0644\u0645\u0627 \u062a\u062d\u062f\u062f\u0647 \u0627\u0644\u0627\u0626\u062d\u0629 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629 \u0644\u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646.<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 \u0631\u0642\u0645 16
\n\u0625\u0630\u0627 \u0643\u0627\u0646 \u0627\u0644\u0645\u0639\u0627\u0634 \u0645\u0633\u062a\u062d\u0642\u0627\u064b \u0644\u0623\u0631\u0645\u0644\u0629 \u0635\u0627\u062d\u0628 \u0627\u0644\u0645\u0639\u0627\u0634 \u060c \u0643\u0627\u0646 \u0644\u0647\u0627 \u0627\u0644\u062d\u0642 \u0641\u064a \u0627\u0644\u062c\u0645\u0639 \u0628\u064a\u0646 \u0631\u0627\u062a\u0628\u0647\u0627 \u0645\u0646 \u0639\u0645\u0644\u0647\u0627 \u0623\u0648 \u0645\u0639\u0627\u0634\u0647\u0627 \u0648\u0628\u064a\u0646 \u0627\u0644\u0645\u0639\u0627\u0634 \u0627\u0644\u0645\u0633\u062a\u062d\u0642 \u0644\u0647\u0627 \u0639\u0646 \u0632\u0648\u062c\u0647\u0627 \u062f\u0648\u0646 \u0627\u0644\u062a\u0642\u064a\u062f \u0628\u062d\u062f \u0623\u0642\u0635\u0649 \u060c \u0648\u062a\u062c\u0645\u0639 \u0627\u0644\u0628\u0646\u062a \u0628\u064a\u0646 \u0645\u0639\u0627\u0634\u0647\u0627 \u0648\u0627\u0644\u0645\u0639\u0627\u0634 \u0627\u0644\u0645\u0633\u062a\u062d\u0642 \u0644\u0647\u0627 \u0639\u0646 \u0623\u0645\u0647\u0627 \u0623\u0648 \u0623\u0628\u064a\u0647\u0627 \u0623\u0648 \u0639\u0646 \u0643\u0644\u064a\u0647\u0645\u0627 .
\n\u0648\u064a\u0633\u062a\u062d\u0642 \u0627\u0644\u0632\u0648\u062c \u0645\u0639\u0627\u0634\u0627\u064b \u0641\u064a \u062d\u0627\u0644\u0629 \u0648\u0641\u0627\u0629 \u0632\u0648\u062c\u062a\u0647 \u0627\u0644\u0645\u0648\u0638\u0641\u0629 \u0623\u0648 \u0635\u0627\u062d\u0628\u0629 \u0627\u0644\u0645\u0639\u0627\u0634 \u060c \u0648\u064a\u062e\u0641\u0636 \u0627\u0644\u0645\u0639\u0627\u0634 \u0625\u0644\u0649 \u0627\u0644\u0646\u0635\u0641 \u0625\u0630\u0627 \u0627\u0633\u062a\u062d\u0642 \u0645\u0639\u0627\u0634\u0627\u064b \u0622\u062e\u0631 \u0623\u0648 \u0631\u0627\u062a\u0628\u0627\u064b \u0645\u0646 \u0623\u064a \u062c\u0647\u0629 \u0645\u0646 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0623\u062d\u0643\u0627\u0645 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u060c \u0641\u0625\u0630\u0627 \u0643\u0627\u0646 \u0647\u0630\u0627 \u0627\u0644\u0645\u0639\u0627\u0634 \u0627\u0644\u0622\u062e\u0631 \u0623\u0648 \u0627\u0644\u0631\u0627\u062a\u0628 \u0623\u0642\u0644 \u0645\u0646 \u0646\u0635\u0641 \u0627\u0644\u0645\u0639\u0627\u0634 \u0635\u0631\u0641 \u0644\u0647 \u0627\u0644\u0641\u0631\u0642 .<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 \u0631\u0642\u0645 17
\n\u064a\u0648\u0642\u0641 \u0645\u0639\u0627\u0634 \u0627\u0644\u0645\u0633\u062a\u062d\u0642 \u0627\u0644\u0630\u0643\u0631 \u0645\u0646 \u0627\u0644\u0627\u0648\u0644\u0627\u062f \u0648\u0627\u0644\u0623\u062e\u0648\u0629 \u0648\u0623\u0628\u0646\u0627\u0621 \u0627\u0644\u0627\u0628\u0646 \u0625\u0630\u0627 \u0628\u0644\u063a \u0625\u062d\u062f\u0649 \u0648\u0639\u0634\u0631\u064a\u0646 \u0633\u0646\u0629 \u0645\u0646 \u0627\u0644\u0639\u0645\u0631 \u060c \u0645\u0646 \u0630\u0644\u0643 \u0627\u0644\u062d\u0627\u0644\u062a\u0627\u0646 \u0627\u0644\u062a\u0627\u0644\u064a\u062a\u0627\u0646:
\n1-\u0639\u062c\u0632 \u0627\u0644\u0645\u0633\u062a\u062d\u0642 \u0639\u0646 \u0643\u0633\u0628 \u0648\u0627\u0644\u0639\u0645\u0644 \u060c \u0648\u064a\u0646\u062a\u0647\u064a \u062d\u0642\u0647 \u0641\u064a \u0627\u0644\u0645\u0639\u0627\u0634 \u0628\u0648\u0641\u0627\u062a\u0647 \u0623\u0648 \u0632\u0648\u0627\u0644 \u062d\u0627\u0644\u0629 \u0627\u0644\u0639\u062c\u0632.
\n2-\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642 \u0628\u0625\u062d\u062f\u0649 \u0627\u0644\u0645\u062f\u0627\u0631\u0633 \u0623\u0648 \u0627\u0644\u0645\u0639\u0627\u0647\u062f \u0623\u0648 \u0627\u0644\u062c\u0627\u0645\u0639\u0627\u062a \u060c \u0648\u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u062d\u0627\u0644\u0629 \u064a\u0635\u0631\u0641 \u0644\u0647 \u0646\u0635\u064a\u0628\u0647 \u0641\u064a \u0627\u0644\u0645\u0639\u0627\u0634 \u062d\u062a\u0649 \u0625\u062a\u0645\u0627\u0645 \u062f\u0631\u0627\u0633\u062a\u0647 \u0623\u0648 \u0628\u0644\u0648\u063a\u0647 \u0633\u0646 \u0627\u0644\u0633\u0627\u0628\u0639\u0629 \u0648\u0627\u0644\u0639\u0634\u0631\u0648\u0646 \u0623\u064a\u0647\u0645\u0627 \u0623\u0633\u0628\u0642.<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 \u0631\u0642\u0645 18
\n\u064a\u0648\u0642\u0641 \u0635\u0631\u0641 \u0645\u0639\u0627\u0634 \u0627\u0644\u0623\u0631\u0645\u0644\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642 \u0644\u0647\u0627 \u0639\u0646 \u0632\u0648\u062c\u0647\u0627 \u0627\u0644\u0645\u062a\u0648\u0641\u0649 \u0625\u0630\u0627 \u062a\u0632\u0648\u062c\u062a \u060c \u0648\u064a\u0639\u0627\u062f \u0625\u0644\u064a\u0647\u0627 \u0625\u0630\u0627 \u0637\u0644\u0642\u062a .<\/p>\n

\u0648\u064a\u0648\u0642\u0641 \u0635\u0631\u0641 \u0645\u0639\u0627\u0634 \u0627\u0644\u0623\u0645 \u0627\u0644\u0645\u0633\u062a\u062d\u0642 \u0644\u0647\u0627 \u0639\u0646 \u0627\u0628\u0646\u0647\u0627 \u0627\u0644\u0645\u062a\u0648\u0641\u064a \u0625\u0630\u0627 \u062a\u0632\u0648\u062c\u062a \u0628\u063a\u064a\u0631 \u0648\u0627\u0644\u062f\u0647 \u060c \u0648\u064a\u0639\u0627\u062f \u0625\u0644\u064a\u0647\u0627 \u0625\u0630\u0627 \u0637\u0644\u0642\u062a .<\/p>\n

\u0648\u064a\u0648\u0642\u0641 \u0635\u0631\u0641 \u0645\u0639\u0627\u0634 \u0627\u0644\u0645\u0633\u062a\u062d\u0642 \u0644\u0644\u0628\u0646\u062a \u0623\u0648 \u0627\u0644\u0623\u062e\u062a \u0623\u0648 \u0628\u0646\u062a \u0627\u0644\u0627\u0628\u0646 \u0625\u0630\u0627 \u062a\u0632\u0648\u062c\u062a \u0623\u0648 \u0634\u063a\u0644\u062a \u0648\u0638\u064a\u0641\u0629 \u062f\u0627\u0626\u0645\u0629 \u0628\u0625\u062d\u062f\u0649 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0623\u062d\u0643\u0627\u0645 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u060c \u0641\u0625\u0630\u0627 \u0643\u0627\u0646 \u0631\u0627\u062a\u0628\u0647\u0627 \u0645\u0646 \u0639\u0645\u0644\u0647\u0627 \u0623\u0642\u0644 \u0645\u0646 \u0627\u0644\u0645\u0639\u0627\u0634 \u0635\u0631\u0641 \u0644\u0647\u0627 \u0627\u0644\u0641\u0631\u0642 \u060c \u0648\u064a\u0639\u0627\u062f \u0625\u0644\u064a\u0647\u0627 \u0645\u0639\u0627\u0634\u0647\u0627 \u0643\u0627\u0645\u0644\u0627\u064b \u0625\u0630\u0627 \u0637\u0644\u0642\u062a \u0623\u0648 \u062a\u0631\u0645\u0644\u062a \u0623\u0648 \u0627\u0646\u062a\u0647\u062a \u062e\u062f\u0645\u062a\u0647\u0627 .<\/p>\n

\u0648\u0641\u064a \u062c\u0645\u064a\u0639 \u0627\u0644\u0623\u062d\u0648\u0627\u0644 \u0625\u0630\u0627 \u062a\u0631\u0645\u0644\u062a \u0645\u0633\u062a\u062d\u0642\u0629 \u0627\u0644\u0645\u0639\u0627\u0634 \u0645\u0646 \u062d\u062f\u064a\u062f \u0648\u0627\u0633\u062a\u062d\u0642\u062a \u0645\u0639\u0627\u0634\u0627\u064b \u0622\u062e\u0631 \u0635\u0631\u0641 \u0644\u0647\u0627 \u0627\u0644\u0645\u0639\u0627\u0634 \u0627\u0644\u0623\u0643\u0628\u0631.<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 \u0631\u0642\u0645 19
\n\u0625\u0630\u0627 \u0633\u062d\u0628\u062a \u0627\u0644\u062c\u0646\u0633\u064a\u0629 \u0627\u0644\u0642\u0637\u0631\u064a\u0629 \u0623\u0648 \u0623\u0633\u0642\u0637\u062a \u0639\u0646 \u0635\u0627\u062d\u0628 \u0627\u0644\u0645\u0639\u0627\u0634 \u0623\u0648 \u062a\u0646\u0627\u0632\u0644 \u0639\u0646\u0647\u0627 \u060c \u0635\u0631\u0641 \u0627\u0644\u0645\u0639\u0627\u0634 \u0625\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u064a\u0646 \u0639\u0646\u0647 \u060c \u0648\u064a\u0639\u0627\u062f \u0625\u0644\u064a\u0647 \u0627\u0644\u0645\u0639\u0627\u0634 \u0625\u0630\u0627 \u0623\u0639\u064a\u062f\u062a \u0625\u0644\u064a\u0647 \u0627\u0644\u062c\u0646\u0633\u064a\u0629 \u0627\u0644\u0642\u0637\u0631\u064a\u0629.<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 \u0631\u0642\u0645 20
\n\u0644\u0644\u0645\u0648\u0638\u0641 \u0623\u0648 \u0627\u0644\u0639\u0627\u0645\u0644 \u0623\u0646 \u064a\u0637\u0644\u0628 \u062d\u0633\u0627\u0628 \u0643\u0644 \u0623\u0648 \u0628\u0639\u0636 \u0645\u062f\u062f \u062e\u062f\u0645\u062a\u0647 \u0627\u0644\u0633\u0627\u0628\u0642\u0629 \u0641\u064a \u0627\u0644\u0645\u0639\u0627\u0634 \u060c \u0628\u0634\u0631\u0637 \u0623\u0646 \u064a\u0633\u062f\u062f \u0627\u0644\u0627\u0634\u062a\u0631\u0627\u0643\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0639\u0646\u0647\u0627 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u0631\u0627\u062a\u0628 \u0641\u064a \u062a\u0627\u0631\u064a\u062e \u0637\u0644\u0628 \u0627\u0644\u0636\u0645.
\n\u0648\u064a\u062c\u0648\u0632 \u0644\u0644\u0645\u0648\u0638\u0641 \u0623\u0648 \u0627\u0644\u0639\u0627\u0645\u0644 \u0623\u0646 \u064a\u0633\u062f\u062f \u0627\u0644\u0627\u0634\u062a\u0631\u0627\u0643\u0627\u062a \u0627\u0644\u0645\u0642\u0631\u0631\u0647 \u0639\u0646 \u0645\u062f\u062f \u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u0633\u0627\u0628\u0642\u0629 \u062f\u0641\u0639\u0629 \u0648\u0627\u062d\u062f \u060c \u0623\u0648 \u0639\u0644\u0649 \u0623\u0642\u0633\u0627\u0637 \u0634\u0647\u0631\u064a\u0629 \u062e\u0644\u0627\u0644 \u062e\u0645\u0633 \u0633\u0646\u0648\u0627\u062a \u060c \u0648\u0628\u0645\u0627 \u064a\u0639\u0627\u062f\u0644 \u0648\u0627\u062d\u062f\u0627 \u0648\u0639\u0634\u0631\u064a\u0646 \u0631\u064a\u0627\u0644\u0627 \u0639\u0646 \u0643\u0644 \u0623\u0644\u0641 \u0631\u064a\u0627\u0644.<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 \u0631\u0642\u0645 21
\n\u0625\u0630\u0627 \u0627\u0643\u062a\u0633\u0628 \u0627\u0644\u0645\u0648\u0638\u0641 \u0623\u0648 \u0627\u0644\u0639\u0627\u0645\u0644 \u063a\u064a\u0631 \u0627\u0644\u0642\u0637\u0631\u064a \u0627\u0644\u062c\u0646\u0633\u064a\u0629 \u0627\u0644\u0642\u0637\u0631\u064a\u0629 \u060c \u062c\u0627\u0632 \u0644\u0647 \u0623\u0646 \u064a\u0637\u0644\u0628 \u062d\u0633\u0627\u0628 \u0643\u0644 \u0623\u0648 \u0628\u0639\u0636 \u0645\u062f\u062f \u062e\u062f\u0645\u062a\u0647 \u0627\u0644\u0633\u0627\u0628\u0642\u0629 \u0639\u0644\u0649 \u0627\u0643\u062a\u0633\u0627\u0628\u0647 \u0627\u0644\u062c\u0646\u0633\u064a\u0629 \u060c \u0636\u0645\u0646 \u0645\u062f\u0629 \u062e\u062f\u0645\u062a\u0647 \u060c \u0628\u0634\u0631\u0637 \u0623\u0646 \u062a\u0624\u062f\u0649 \u0639\u0646\u0647\u0627 \u0627\u0644\u0627\u0634\u062a\u0631\u0627\u0643\u0627\u062a \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647\u0627 \u0641\u064a \u0627\u0644\u0645\u0627\u062f\u0629 \u0627\u0644\u0633\u0627\u0628\u0642\u0629 .<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 \u0631\u0642\u0645 23
\n\u0625\u0630\u0627 \u0644\u0645 \u062a\u062a\u0648\u0627\u0641\u0631 \u0641\u064a \u0627\u0644\u0645\u0648\u0638\u0641 \u0623\u0648 \u0627\u0644\u0639\u0627\u0645\u0644 \u0634\u0631\u0648\u0637 \u0627\u0633\u062a\u062d\u0642\u0627\u0642 \u0627\u0644\u0645\u0639\u0627\u0634 \u060c \u062a\u0631\u062f \u0625\u0644\u064a\u0629 \u0627\u0634\u062a\u0631\u0627\u0643\u0627\u062a\u0647 \u0627\u0644\u062a\u064a \u0633\u062f\u062f\u0647\u0627 \u0639\u0646 \u0645\u062f\u0629 \u062e\u062f\u0645\u062a\u0647 \u0648\u0641\u0642\u0627\u064b \u0644\u0645\u0627 \u062a\u062d\u062f\u062f\u0647 \u0627\u0644\u0627\u0626\u062d\u0629 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629 \u0644\u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u060c \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u062a\u062d\u0645\u0644 \u062c\u0647\u0629 \u0627\u0644\u0639\u0645\u0644 \u0645\u0643\u0627\u0641\u0623\u0629 \u0646\u0647\u0627\u064a\u062a\u0629 \u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u0645\u0642\u0631\u0631\u0629 \u0644\u0647.<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 \u0631\u0642\u0645 23 \u0645\u0643\u0631\u0631
\n\u0644\u0627 \u064a\u062c\u0648\u0632 \u0644\u0644\u0645\u0648\u0638\u0641 \u0623\u0648 \u0627\u0644\u0639\u0627\u0645\u0644 \u0627\u0644\u062c\u0645\u0639 \u0628\u064a\u0646 \u0627\u0644\u0645\u0639\u0627\u0634 \u0627\u0644\u0645\u0633\u062a\u062d\u0642 \u0637\u0628\u0642\u0627\u064b \u0644\u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0648\u0645\u0643\u0627\u0641\u0623\u0629 \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647\u0627 \u0641\u064a \u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0648\u064a\u0633\u062a\u062d\u0642 \u0627\u0644\u0645\u0648\u0638\u0641 \u0623\u0648 \u0627\u0644\u0639\u0627\u0645\u0644 \u0627\u0644\u0630\u064a \u062a\u0632\u064a\u062f \u0645\u062f\u0629 \u062e\u062f\u0645\u062a\u0647 \u0627\u0644\u0641\u0639\u0644\u064a\u0647 \u0639\u0644\u0649 \u0639\u0634\u0631\u064a\u0646 \u0633\u0646\u0629 \u0645\u0643\u0627\u0641\u0623\u0629 \u0646\u0647\u0627\u064a\u0629 \u062e\u062f\u0645\u0629 \u062a\u062a\u062d\u0645\u0644\u0647 \u062c\u0647\u0629 \u0639\u0645\u0644\u0647 \u0648\u0641\u0642\u0627\u064b \u0644\u0645\u0627 \u0627\u0644\u0644\u0627\u0626\u062d\u0629 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629 \u0644\u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646.<\/p>\n

4 – \u0627\u0644\u0641\u0635\u0644 \u0627\u0644\u0631\u0627\u0628\u0639
\n\u0627\u0644\u0627\u0633\u062a\u0628\u062f\u0627\u0644 (24 – 25)
\n\u0627\u0644\u0645\u0627\u062f\u0629 \u0631\u0642\u0645 24
\n\u064a\u062c\u0648\u0632 \u0644\u0644\u0645\u0648\u0638\u0641 \u0623\u0648 \u0627\u0644\u0639\u0627\u0645\u0644 \u0627\u0644\u0645\u0633\u062a\u062d\u0642 \u0644\u0644\u0645\u0639\u0627\u0634 \u060c \u0623\u0648 \u0635\u0627\u062d\u0628 \u0627\u0644\u0645\u0639\u0627\u0634 \u0637\u0644\u0628 \u0627\u0633\u062a\u0628\u062f\u0627\u0644 \u0645\u0628\u0644\u063a \u0646\u0642\u062f\u064a \u0628\u062c\u0632\u0621 \u0644\u0627 \u064a\u0632\u064a\u062f \u0639\u0644\u0649 \u0646\u0635\u0641 \u0627\u0644\u0645\u0639\u0627\u0634 \u060c \u0648\u0630\u0644\u0643 \u0648\u0641\u0642\u0627 \u0644\u0644\u062c\u062f\u0648\u0644 \u0631\u0642\u0645 (2) \u0627\u0644\u0645\u0631\u0641\u0642 \u0628\u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646.
\n\u0648\u064a\u0648\u0642\u0641 \u062e\u0635\u0645 \u0627\u0644\u062c\u0632\u0621 \u0627\u0644\u0645\u0633\u062a\u0628\u062f\u0644 \u0639\u0646\u062f \u0648\u0641\u0627\u0629 \u0627\u0644\u0645\u0648\u0638\u0641 \u0623\u0648 \u0627\u0644\u0639\u0627\u0645\u0644 \u0623\u0648 \u0635\u0627\u062d\u0628 \u0627\u0644\u0645\u0639\u0627\u0634 \u060c \u0648\u064a\u0624\u062f\u0649 \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u062d\u0627\u0644\u0629 \u0646\u0635\u064a\u0628 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u064a\u0646 \u0643\u0627\u0645\u0644\u0627 \u060c \u0648\u0644\u0627 \u064a\u062c\u0648\u0632 \u0644\u0644\u0645\u0633\u062a\u062d\u0642\u064a\u0646 \u0627\u0633\u062a\u0628\u062f\u0627\u0644 \u0623\u0646\u0635\u0628\u062a\u0647\u0645.<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 \u0631\u0642\u0645 25
\n\u064a\u062c\u0648\u0632 \u0644\u0644\u0645\u0648\u0638\u0641 \u0623\u0648 \u0627\u0644\u0639\u0627\u0645\u0644 \u0627\u0644\u0645\u0633\u062a\u062d\u0642 \u0644\u0644\u0645\u0639\u0627\u0634 \u0623\u0648 \u0635\u0627\u062d\u0628 \u0627\u0644\u0645\u0639\u0627\u0634 \u0625\u062c\u0631\u0627\u0621 \u0623\u0643\u062b\u0631 \u0645\u0646 \u0627\u0633\u062a\u0628\u062f\u0627\u0644 \u0641\u064a \u062d\u062f\u0648\u062f \u0646\u0635\u0641 \u0627\u0644\u0645\u0639\u0627\u0634 \u0627\u0644\u0645\u0633\u062a\u062d\u0642 \u0644\u0647 \u0639\u0646\u062f \u0637\u0644\u0628 \u0627\u0644\u0627\u0633\u062a\u0628\u062f\u0627\u0644 \u060c \u0648\u0630\u0644\u0643 \u0648\u0641\u0642\u0627 \u0644\u0645\u0627 \u062a\u0628\u064a\u0646\u0647 \u0627\u0644\u0644\u0627\u0626\u062d\u0629 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629.<\/p>\n

5 – \u0627\u0644\u0641\u0635\u0644 \u0627\u0644\u062e\u0627\u0645\u0633
\n\u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u062a\u0642\u0627\u0639\u062f \u0648\u0627\u0644\u0645\u0639\u0627\u0634\u0627\u062a (26 – 48)
\n\u0627\u0644\u0645\u0627\u062f\u0629 \u0631\u0642\u0645 26
\n\u062a\u0646\u0634\u0623 \u0647\u064a\u0626\u0629 \u0639\u0627\u0645\u0629 \u062a\u0633\u0645\u0649 (( \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u062a\u0642\u0627\u0639\u062f \u0648\u0627\u0644\u0645\u0639\u0627\u0634\u0627\u062a )) \u062a\u0643\u0648\u0646 \u0644\u0647\u0627 \u0634\u062e\u0635\u064a\u0629 \u0627\u0639\u062a\u0628\u0627\u0631\u064a\u0629 \u0648\u0645\u0648\u0627\u0632\u0646\u0629 \u0645\u0633\u062a\u0642\u0644\u0629 .<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 \u0631\u0642\u0645 27
\n\u062a\u062a\u0628\u0639 \u0627\u0644\u0647\u064a\u0626\u0629 \u0645\u062c\u0644\u0633 \u0627\u0644\u0648\u0632\u0631\u0627\u0621 \u060c \u0648\u064a\u0643\u0648\u0646 \u0645\u0642\u0631\u0647\u0627 \u0645\u062f\u064a\u0646\u0629 \u0627\u0644\u062f\u0648\u062d\u0629 .<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 \u0631\u0642\u0645 28
\n\u062a\u0647\u062f\u0641 \u0627\u0644\u0647\u064a\u0626\u0629 \u0625\u0644\u0649 \u062a\u0623\u0645\u064a\u0646 \u0627\u0644\u062d\u064a\u0627\u0629 \u0627\u0644\u0643\u0631\u064a\u0645\u0629 \u0644\u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0639\u0627\u0634 \u0648\u0627\u0644\u0645\u0633\u062a\u062d\u0642\u064a\u0646 \u0639\u0646\u0647\u0645 \u0648\u0641\u0642 \u0623\u062d\u0643\u0627\u0645 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u060c \u0648\u062a\u062a\u0648\u0644\u0649 \u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0635\u0646\u062f\u0648\u0642 .<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 \u0631\u0642\u0645 29
\n\u064a\u062a\u0648\u0644\u0649 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0647\u064a\u0626\u0629 \u0645\u062c\u0644\u0633 \u0625\u062f\u0627\u0631\u0629 \u064a\u0634\u0643\u0644 \u0645\u0646 \u0631\u0626\u064a\u0633 \u0648\u0646\u0627\u0626\u0628 \u0644\u0644\u0631\u0626\u064a\u0633 \u0648\u0639\u062f\u062f \u0645\u0646 \u0627\u0644\u0625\u0639\u0636\u0627\u0621 \u0644\u0627 \u064a\u0642\u0644 \u0639\u0646 (5) \u062e\u0645\u0633\u0629 \u0648\u0644\u0627\u064a\u0632\u064a\u062f \u0639\u0644\u0649 (9) \u062a\u0633\u0639\u0629 \u064a\u0635\u062f\u0631 \u0628\u062a\u0639\u064a\u064a\u0646\u0647\u0645 \u0648\u062a\u062d\u062f\u064a\u062f \u0645\u0643\u0627\u0641\u0622\u062a\u0647\u0645 \u0642\u0631\u0627\u0631 \u0623\u0645\u064a\u0631\u064a \u0648\u064a\u0643\u0648\u0646 \u0644\u0644\u0645\u062c\u0644\u0633 \u0623\u0645\u064a\u0646 \u0633\u0631 \u064a\u062e\u062a\u0627\u0631\u0647 \u0627\u0644\u0645\u062c\u0644\u0633 \u0648\u064a\u062d\u062f\u062f \u0635\u0644\u0627\u062d\u064a\u0627\u062a\u0647 \u0648\u0645\u0643\u0627\u0641\u0623\u062a\u0647.<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 \u0631\u0642\u0645 30
\n\u062a\u0643\u0648\u0646 \u0645\u062f\u0629 \u0639\u0636\u0648\u064a\u0629 \u0627\u0644\u0645\u062c\u0644\u0633 \u062b\u0644\u0627\u062b \u0633\u0646\u0648\u0627\u062a \u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062a\u062c\u062f\u064a\u062f \u0644\u0645\u062f\u0629 \u0623\u0648 \u0644\u0645\u062f\u062f \u0623\u062e\u0631 \u0645\u0645\u0627\u062b\u0644\u0629 .<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 \u0631\u0642\u0645 31
\n\u064a\u0643\u0648\u0646 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0627\u062e\u062a\u0635\u0627\u0635\u0627\u062a \u0648\u0627\u0644\u0635\u0644\u0627\u062d\u064a\u0627\u062a \u0627\u0644\u0644\u0627\u0632\u0645\u0629 \u0644\u0625\u062f\u0627\u0631\u0629 \u0634\u0624\u0648\u0646 \u0627\u0644\u0647\u064a\u0626\u0629 \u0648\u062a\u062d\u0642\u064a\u0642 \u0623\u0647\u062f\u0627\u0641\u0647\u0627 \u060c \u0648\u0628\u0648\u062c\u0647 \u062e\u0627\u0635 \u0645\u0627\u064a\u0644\u064a:
\n1-\u0648\u0636\u0639 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0647\u064a\u0626\u0629 \u0648\u0627\u0644\u0625\u0634\u0631\u0627\u0641 \u0639\u0644\u0649 \u062a\u0646\u0641\u064a\u0630\u0647\u0627.
\n2-\u0625\u0642\u0631\u0627\u0631 \u062e\u0637\u0637 \u0648\u0628\u0631\u0627\u0645\u062c \u0648\u0645\u0634\u0631\u0648\u0639\u0627\u062a \u0627\u0644\u0647\u064a\u0626\u0629 \u0648\u0645\u062a\u0627\u0628\u0639\u0629 \u062a\u0646\u0641\u064a\u0630\u0647\u0627.
\n3-\u0648\u0636\u0639 \u0646\u0638\u0627\u0645 \u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0635\u0646\u062f\u0648\u0642.
\n4-\u0627\u0639\u062a\u0645\u0627\u062f \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0635\u0631\u0641 \u0627\u0644\u0645\u0639\u0627\u0634\u0627\u062a.
\n5-\u0627\u0639\u062a\u0645\u0627\u062f \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u0639\u062c\u0632 \u0641\u064a \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0635\u0646\u062f\u0648\u0642.
\n6-\u0627\u0642\u062a\u0631\u0627\u062d \u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0645\u0639\u0627\u0634\u0627\u062a.
\n7-\u0648\u0636\u0639 \u0627\u0644\u0647\u064a\u0643\u0644 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a \u0644\u0644\u0647\u064a\u0626\u0629 \u060c \u0648\u0627\u0644\u0644\u0648\u0627\u0626\u062d \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0641\u0646\u064a\u0629 \u060c \u0648\u0644\u0627\u0626\u062d\u0629 \u0634\u0624\u0648\u0646 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646.
\n8-\u0625\u0628\u0631\u0627\u0645 \u0627\u0644\u0642\u0631\u0648\u0636.
\n9-\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0644\u0644\u0647\u064a\u0626\u0629 \u0648\u062d\u0633\u0627\u0628\u0647\u0627 \u0627\u0644\u062e\u062a\u0627\u0645\u064a.
\n10-\u0627\u0642\u062a\u0631\u0627\u062d \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0645\u0639\u0627\u0634\u0627\u062a.
\n11-\u0627\u0644\u0646\u0638\u0631 \u0641\u064a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u062f\u0648\u0631\u064a\u0629 \u0648\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u062a\u0627\u0628\u0639\u0629 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0633\u064a\u0631 \u0627\u0644\u0639\u0645\u0644.
\n12-\u0644\u0627\u062a\u0643\u0648\u0646 \u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647\u0627 \u0641\u064a \u0627\u0644\u0628\u0646\u0648\u062f(3\u060c5\u060c6\u060c8\u060c9) \u0646\u0627\u0641\u0630\u0629 \u0625\u0644\u0627 \u0628\u0639\u062f \u0627\u0639\u062a\u0645\u0627\u062f\u0647\u0627 \u0645\u0646 \u0645\u062c\u0644\u0633 \u0627\u0644\u0648\u0632\u0631\u0627\u0621.<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 \u0631\u0642\u0645 32
\n\u064a\u0645\u062b\u0644 \u0631\u0626\u064a\u0633 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0647\u064a\u0626\u0629 \u0623\u0645\u0627\u0645 \u0627\u0644\u0642\u0636\u0627\u0621 \u060c \u0648\u0641\u064a \u0639\u0644\u0627\u0642\u0627\u062a\u0647\u0627 \u0645\u0639 \u0627\u0644\u063a\u064a\u0631 .<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 \u0631\u0642\u0645 33
\n\u064a\u062c\u062a\u0645\u0639 \u0627\u0644\u0645\u062c\u0644\u0633 \u0628\u062f\u0639\u0648\u0629 \u0645\u0646 \u0631\u0626\u064a\u0633\u0647 \u060c \u0645\u0631\u0629 \u0643\u0644 \u062b\u0644\u0627\u062b\u0629 \u0623\u0634\u0647\u0631 \u0639\u0644\u0649 \u0627\u0644\u0623\u0642\u0644 \u060c \u0648\u0643\u0644\u0645\u0627 \u062f\u0639\u062a \u0627\u0644\u062d\u0627\u062c\u0629 \u0648\u0644\u0627\u064a\u0643\u0648\u0646 \u0627\u062c\u062a\u0645\u0627\u0639 \u0627\u0644\u0645\u062c\u0644\u0633 \u0635\u062d\u064a\u062d\u0627\u064b \u0625\u0644\u0627 \u0628\u062d\u0636\u0648\u0631 \u0623\u063a\u0644\u0628\u064a\u0629 \u0627\u0644\u0623\u0639\u0636\u0627\u0621 \u0639\u0644\u0649 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0645\u0646 \u0628\u064a\u0646\u0647\u0645 \u0627\u0644\u0631\u0626\u064a\u0633 \u0623\u0648 \u0646\u0627\u0626\u0628\u0647.<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 \u0631\u0642\u0645 34
\n\u062a\u0643\u0648\u0646 \u062c\u0644\u0633\u0627\u062a \u0627\u0644\u0645\u062c\u0644\u0633 \u0633\u0631\u064a\u0629 \u060c \u0648\u0644\u0627 \u062a\u062c\u0648\u0632 \u0627\u0644\u0625\u0646\u0627\u0628\u0629 \u0641\u064a \u0627\u0644\u062d\u0636\u0648\u0631 \u0623\u0648 \u0627\u0644\u062a\u0635\u0648\u064a\u062a .
\n\u0648\u062a\u0635\u062f\u0631 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0628\u0623\u063a\u0644\u0628\u064a\u0629 \u0623\u0635\u0648\u0627\u062a \u0627\u0644\u0623\u0639\u0636\u0627\u0621 \u0627\u0644\u062d\u0627\u0636\u0631\u064a\u0646 \u0648\u0639\u0646\u062f \u062a\u0633\u0627\u0648\u064a \u0627\u0644\u0623\u0635\u0648\u0627\u062a \u064a\u0631\u062c\u0639 \u0627\u0644\u062c\u0627\u0646\u0628 \u0627\u0644\u0630\u064a \u0645\u0646\u0647 \u0627\u0644\u0631\u0626\u064a\u0633 .<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 \u0631\u0642\u0645 35
\n\u062a\u062f\u0648\u0646 \u0645\u062d\u0627\u0636\u0631 \u062c\u0644\u0633\u0627\u062a \u0627\u0644\u0645\u062c\u0644\u0633 \u0648\u0642\u0631\u0627\u0631\u0627\u062a\u0647 \u0641\u064a \u0633\u062c\u0644 \u062e\u0627\u0635 \u0645\u0631\u0642\u0645 \u0627\u0644\u0635\u0641\u062d\u0627\u062a \u060c \u064a\u0648\u0642\u0639\u0647 \u0631\u0626\u064a\u0633 \u0627\u0644\u0645\u062c\u0644\u0633 \u0648\u0623\u0645\u064a\u0646 \u0627\u0644\u0633\u0631.<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 \u0631\u0642\u0645 36
\n\u0644\u0644\u0645\u062c\u0644\u0633 \u0623\u0646 \u064a\u062f\u0639\u0648 \u0644\u062d\u0636\u0648\u0631 \u0627\u062c\u062a\u0645\u0627\u0639\u0627\u062a\u0647 \u0645\u0646 \u064a\u0631\u0649 \u0627\u0644\u0627\u0633\u062a\u0639\u0627\u0646\u0629 \u0628\u0647\u0645 \u0645\u0646 \u0645\u0648\u0638\u0641\u064a \u0627\u0644\u0647\u064a\u0626\u0629 \u0623\u063a\u064a\u0631\u0647\u0645 \u0645\u0646 \u0630\u0648\u064a \u0627\u0644\u062e\u0628\u0631\u0629 \u060c \u062f\u0648\u0646 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0644\u0647\u0645 \u062d\u0642 \u0627\u0644\u062a\u0635\u0648\u064a\u062a .<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 \u0631\u0642\u0645 37
\n\u0644\u0631\u0626\u064a\u0633 \u0627\u0644\u0645\u062c\u0644\u0633 \u062d\u0642 \u0627\u0644\u062a\u0648\u0642\u064a\u0639 \u0639\u0646 \u0627\u0644\u0647\u064a\u0626\u0629 \u060c \u0648\u0644\u0644\u0645\u062c\u0644\u0633 \u0623\u0646 \u064a\u0641\u0648\u0636 \u0627\u0644\u0645\u062f\u064a\u0631 \u0644\u0639\u0627\u0645 \u0623\u0648 \u063a\u064a\u0631\u0647 \u0645\u0646 \u0645\u0648\u0638\u0641\u064a \u0627\u0644\u0647\u064a\u0626\u0629 \u0641\u064a \u0627\u0644\u062a\u0648\u0642\u064a\u0639 \u060c \u0645\u0646\u0641\u0631\u062f\u064a\u0646 \u0623\u0648 \u0645\u062c\u062a\u0645\u0639\u064a\u0646 \u060c \u0648\u0630\u0644\u0643 \u0641\u064a \u0627\u0644\u0634\u0624\u0648\u0646 \u0627\u0644\u062a\u064a \u064a\u062d\u062f\u062f\u0647\u0627 \u0627\u0644\u0645\u062c\u0644\u0633 .<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 \u0631\u0642\u0645 38
\n\u0644\u0627 \u064a\u0639\u062a\u062f \u0628\u062e\u0627\u062a\u0645 \u0627\u0644\u0647\u064a\u0626\u0629 \u0639\u0644\u0649 \u0623\u0648\u0631\u0627\u0642\u0647\u0627 \u0625\u0644\u0627 \u0625\u0630\u0627 \u0627\u0642\u062a\u0631\u0646 \u0628\u062a\u0648\u0642\u064a\u0639 \u0631\u0626\u064a\u0633 \u0627\u0644\u0645\u062c\u0644\u0633 \u0623\u0648 \u0627\u0644\u0634\u062e\u0635 \u0627\u0644\u0645\u0641\u0648\u0636 \u0641\u064a \u0627\u0644\u062a\u0648\u0642\u064a\u0639 .<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 \u0631\u0642\u0645 39
\n\u0644\u0627 \u064a\u062c\u0648\u0632 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0644\u0631\u0626\u064a\u0633 \u0627\u0644\u0645\u062c\u0644\u0633 \u0623\u0648 \u0644\u0623\u064a \u0639\u0636\u0648 \u0645\u0646 \u0623\u0639\u0636\u0627\u0626\u0647 \u0623\u0648 \u0644\u0623\u062d\u062f \u0645\u0648\u0638\u0641\u064a \u0627\u0644\u0647\u064a\u0626\u0629 \u0645\u0635\u0644\u062d\u0629 \u0634\u062e\u0635\u064a\u0629 \u0645\u0628\u0627\u0634\u0631\u0629 \u0623\u0648 \u063a\u064a\u0631 \u0645\u0628\u0627\u0634\u0631\u0629 \u0641\u064a \u0627\u0644\u0639\u0642\u0648\u062f \u0627\u0644\u062a\u064a \u062a\u0628\u0631\u0645 \u0645\u0639 \u0627\u0644\u0647\u064a\u0626\u0629 \u0623\u0648 \u0644\u062d\u0633\u0627\u0628\u0647\u0627 .<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 \u0631\u0642\u0645 40
\n\u064a\u0643\u0648\u0646 \u0644\u0644\u0647\u064a\u0626\u0629 \u0645\u062f\u064a\u0631 \u0639\u0627\u0645 \u064a\u0635\u062f\u0631 \u0628\u062a\u0639\u064a\u064a\u0646\u0647 \u0642\u0631\u0627\u0631 \u0645\u0646 \u0627\u0644\u0645\u062c\u0644\u0633 \u060c \u0648\u064a\u062a\u0648\u0644\u0649 \u062a\u062d\u062a \u0625\u0634\u0631\u0627\u0641 \u0627\u0644\u0645\u062c\u0644\u0633 \u0648\u0641\u064a \u0625\u0637\u0627\u0631 \u0627\u0644\u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0647\u064a\u0626\u0629 \u060c \u062a\u0635\u0631\u064a\u0641 \u062c\u0645\u064a\u0639 \u0634\u0624\u0648\u0646\u0647\u0627 \u0627\u0644\u0641\u0646\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u060c \u0648\u0641\u0642\u0627\u064b \u0644\u0648\u0627\u0626\u062d \u0648\u0627\u0644\u0646\u0638\u0645 \u0627\u0644\u0645\u0642\u0631\u0631\u0629 \u060c \u0648\u0641\u064a \u062d\u062f\u0648\u062f \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u060c \u0648\u0644\u0647 \u0628\u0648\u062c\u0647 \u062e\u0627\u0635 \u0645\u0627 \u064a\u0644\u064a :
\n1-\u0627\u0642\u062a\u0631\u0627\u062d \u062e\u0637\u0637 \u0648\u0628\u0631\u0627\u0645\u062c \u0645\u0634\u0631\u0648\u0639\u0627\u062a \u0627\u0644\u0647\u064a\u0626\u0629 \u060c \u0648\u0645\u0634\u0631\u0648\u0639 \u0627\u0644\u0647\u064a\u0643\u0644 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a \u060c \u0648\u0645\u0634\u0631\u0648\u0639\u0627\u062a \u0644\u0648\u0627\u0626\u062d \u0627\u0644\u0647\u064a\u0626\u0629 .
\n2-\u0625\u0639\u062f\u0627\u062f \u062a\u0642\u0631\u064a\u0631 \u0633\u0646\u0648\u064a \u0639\u0646 \u0625\u0646\u062c\u0627\u0632\u0627\u062a \u0648\u0628\u0631\u0627\u0645\u062c \u0639\u0645\u0644 \u0627\u0644\u0647\u064a\u0626\u0629 \u0648\u0639\u0631\u0636\u0647 \u0639\u0644\u0649 \u0627\u0644\u0645\u062c\u0644\u0633 \u0641\u064a \u0646\u0647\u0627\u064a\u0629 \u0643\u0644 \u0633\u0646\u0629 .
\n3-\u062a\u0646\u0641\u064a\u0630 \u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u062c\u0644\u0633 .
\n4-\u0625\u0639\u062f\u0627\u062f \u0645\u0634\u0631\u0639 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u062a\u0642\u062f\u064a\u0631\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0644\u0644\u0647\u064a\u0626\u0629 \u0648\u062d\u0633\u0627\u0628\u0647\u0627 \u0627\u0644\u062e\u062a\u0627\u0645\u064a .
\n5-\u0623\u064a \u0623\u0639\u0645\u0627\u0644 \u0623\u062e\u0631\u0649 \u064a\u0643\u0644\u0641\u0647 \u0628\u0647\u0627 \u0627\u0644\u0645\u062c\u0644\u0633 \u0648\u0641\u0642\u0627\u064b \u0644\u0623\u062d\u0643\u0627\u0645 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 .<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 \u0631\u0642\u0645 41
\n\u062a\u062a\u0643\u0648\u0646 \u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0647\u064a\u0626\u0629 \u0645\u0645\u0627 \u064a\u0644\u064a :
\n1-\u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0648\u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u062e\u0635\u0635\u0647\u0627 \u0644\u0647\u0627 \u0627\u0644\u062f\u0648\u0644\u0629 .
\n2-\u0627\u0644\u0642\u0631\u0648\u0636 .<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 \u0631\u0642\u0645 42
\n\u062a\u0643\u0648\u0646 \u0644\u0644\u0647\u064a\u0626\u0629 \u0645\u0648\u0627\u0632\u0646\u0629 \u0633\u0646\u0648\u064a\u0629 \u062a\u0642\u062f\u064a\u0631\u064a\u0629 \u062a\u0639\u062f \u0637\u0628\u0642\u0627\u064b \u0644\u0644\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u062a\u064a \u062a\u062d\u062f\u062f\u0647\u0627 \u0644\u0648\u0627\u0626\u062d \u0627\u0644\u0647\u064a\u0626\u0629 .
\n\u0648\u062a\u0628\u062f\u0623 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u0646 \u0623\u0648\u0644 \u064a\u0646\u0627\u064a\u0631 \u0648\u062a\u0646\u062a\u0647\u064a \u0641\u064a \u0622\u062e\u0631 \u062f\u064a\u0633\u0645\u0628\u0631 \u0645\u0646 \u0643\u0644 \u0639\u0627\u0645 \u060c \u0639\u0644\u0649 \u0623\u0646 \u062a\u0628\u062f\u0623 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0639\u0645\u0644 \u0628\u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0648\u062d\u062a\u0649 \u0646\u0647\u0627\u064a\u0629 \u062f\u064a\u0633\u0645\u0628\u0631 \u0645\u0646 \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u062a\u0627\u0644\u064a .<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 \u0631\u0642\u0645 43
\n\u064a\u0631\u0641\u0639 \u0627\u0644\u0645\u062c\u0644\u0633 \u0625\u0644\u0649 \u0645\u062c\u0644\u0633 \u0627\u0644\u0648\u0632\u0631\u0627\u0621 \u062a\u0642\u0631\u064a\u0631\u0627\u064b \u0645\u0641\u0635\u0644\u0627\u064b \u0639\u0646 \u0646\u0634\u0627\u0637 \u0627\u0644\u0647\u064a\u0626\u0629 \u0648\u0645\u0634\u0631\u0648\u0639\u0627\u062a\u0647\u0627 \u0648\u0645\u0631\u0643\u0632 \u0627\u0644\u0635\u0646\u062f\u0648\u0642 \u0627\u0644\u0645\u0627\u0644\u064a \u060c \u0648\u0630\u0644\u0643 \u0641\u064a \u0645\u0648\u0639\u062f \u0644\u0627 \u064a\u062a\u062c\u0627\u0648\u0632 \u062b\u0644\u0627\u062b\u0629 \u0623\u0634\u0647\u0631 \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u0627\u0646\u062a\u0647\u0627\u0621 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u060c \u0648\u062a\u0631\u0641\u0642 \u0628\u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0635\u0648\u0631\u0629 \u0645\u0646 \u062a\u0642\u0631\u064a\u0631 \u0645\u0631\u0627\u0642\u0628 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0648\u0628\u064a\u0627\u0646 \u0628\u0627\u0642\u062a\u0631\u0627\u062d\u0627\u062a \u0648\u062a\u0648\u0635\u064a\u0627\u062a \u0627\u0644\u0645\u062c\u0644\u0633 .<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 \u0631\u0642\u0645 44
\n\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0648\u0632\u0631\u0627\u0621 \u0623\u0646 \u064a\u0637\u0644\u0628 \u0645\u0646 \u0627\u0644\u0647\u064a\u0626\u0629 \u062a\u0642\u062f\u064a\u0645 \u062a\u0642\u0627\u0631\u064a\u0631 \u0639\u0646 \u0623\u0648 \u0636\u0627\u0639\u0647\u0627 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0641\u0646\u064a\u0629 \u060c \u0623\u0648 \u0639\u0646 \u0646\u0634\u0627\u0637\u0647\u0627 .
\n\u0648\u0644\u0647 \u0623\u0646 \u064a\u0635\u062f\u0631 \u0644\u0647\u0627 \u062a\u0648\u062c\u064a\u0647\u0627\u062a \u0639\u0627\u0645\u0629 \u0628\u0634\u0623\u0646 \u0645\u0627 \u064a\u062c\u0628 \u0639\u0644\u064a\u0647\u0627 \u0627\u062a\u0628\u0627\u0639\u0647 \u0641\u064a \u0627\u0644\u0623\u0645\u0648\u0631 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0645\u0639\u0627\u0634\u0627\u062a \u060c \u0648\u0639\u0644\u0649 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u062a\u0642\u064a\u062f \u0628\u0647\u0630\u0647 \u0627\u0644\u062a\u0648\u062c\u064a\u0647\u0627\u062a .<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 \u0631\u0642\u0645 45
\n\u064a\u0646\u0634\u0623\u0646 \u0635\u0646\u062f\u0648\u0642 \u064a\u0633\u0645\u0649 ((\u0635\u0646\u062f\u0648\u0642 \u0627\u0644\u0645\u0639\u0627\u0634\u0627\u062a)) \u062a\u0624\u062f\u0649 \u0625\u0644\u064a\u0647 \u0627\u0644\u0627\u0634\u062a\u0631\u0627\u0643\u0627\u062a \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647\u0627 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0648\u0623\u064a \u0645\u0628\u0627\u0644\u063a \u0623\u062e\u0631\u0649 \u062a\u062e\u0635\u0635 \u0644\u0647 \u0641\u064a \u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u062f\u0648\u0644\u0629 .<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 \u0631\u0642\u0645 46
\n\u062a\u062a\u0643\u0648\u0646 \u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0635\u0646\u062f\u0648\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u0645\u0627 \u064a\u0644\u064a :
\n1-\u0627\u0634\u062a\u0631\u0627\u0643\u0627\u062a \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0648\u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0628\u0648\u0627\u0642\u0639 (5%) \u062e\u0645\u0633\u0629 \u0641\u064a \u0627\u0644\u0645\u0627\u0626\u0629 \u0645\u0646 \u0627\u0644\u0631\u0627\u062a\u0628 .
\n2-\u0627\u0634\u062a\u0631\u0627\u0643\u0627\u062a \u062c\u0647\u0629 \u0627\u0644\u0639\u0645\u0644 \u0628\u0645\u0627 \u064a\u0639\u0627\u062f\u0644 \u0636\u0639\u0641 \u0627\u0634\u062a\u0631\u0627\u0643\u0627\u062a \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0648\u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 .
\n3-\u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0648\u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062e\u0635\u0635\u0647\u0627 \u0644\u0647 \u0627\u0644\u062f\u0648\u0644\u0629 .
\n4-\u0639\u0627\u0626\u062f\u0627\u062a \u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0635\u0646\u062f\u0648\u0642 .
\n5-\u0623\u064a\u0629 \u0645\u0648\u0627\u0631\u062f \u0623\u062e\u0631\u0649 \u064a\u0642\u0628\u0644\u0647\u0627 \u0627\u0644\u0645\u062c\u0644\u0633 .<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 \u0631\u0642\u0645 47
\n\u064a\u064f\u0641\u062d\u0635 \u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0635\u0646\u062f\u0648\u0642 \u0645\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u0642\u0644 \u0643\u0644 \u062b\u0644\u0627\u062b \u0633\u0646\u0648\u0627\u062a \u060c \u0628\u0648\u0627\u0633\u0637\u0629 \u062e\u0628\u064a\u0631 \u0627\u0643\u062a\u0648\u0627\u0631\u064a \u0623\u0648 \u0623\u0643\u062b\u0631 \u064a\u0639\u064a\u0646\u0647 \u0627\u0644\u0645\u062c\u0644\u0633 \u060c \u0641\u0625\u0630\u0627 \u062a\u0628\u064a\u0646 \u0648\u062c\u0648\u062f \u0639\u062c\u0632 \u0641\u064a \u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0635\u0646\u062f\u0648\u0642 \u0648\u062c\u0628\u062a \u062a\u0633\u0648\u064a\u062a\u0647 \u0648\u0641\u0642\u0627\u064b \u0644\u0644\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u062a\u064a \u064a\u062d\u062f\u062f\u0647\u0627 \u0627\u0644\u0645\u062c\u0644\u0633 .<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 \u0631\u0642\u0645 48
\n\u0644\u0644\u0645\u062c\u0644\u0633 \u062a\u0639\u064a\u064a\u0646 \u0645\u0631\u0627\u0642\u0628 \u062d\u0633\u0627\u0628\u0627\u062a \u0623\u0648 \u0623\u0643\u062b\u0631 \u060c \u0648\u0644\u0645\u0631\u0627\u0642\u0628 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0643\u0644 \u0648\u0642\u062a \u0627\u0644\u062d\u0642 \u0641\u064a \u0627\u0644\u0627\u0637\u0644\u0627\u0639 \u0639\u0644\u064a \u062f\u0641\u0627\u062a\u0631 \u0627\u0644\u0635\u0646\u062f\u0648\u0642 \u0648\u0633\u062c\u0644\u0627\u062a\u0647 \u0648\u0645\u0633\u062a\u0646\u062f\u0627\u062a\u0647 \u060c \u0648\u0641\u064a \u0637\u0644\u0628 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0631\u0627\u0647\u0627 \u0636\u0631\u0648\u0631\u064a\u0629 \u0644\u0623\u062f\u0627\u0621 \u0648\u0627\u062c\u0628\u0647 \u0639\u0644\u0649 \u0627\u0644\u0648\u062c\u0647 \u0627\u0644\u0635\u062d\u064a\u062d \u0648\u0644\u0647 \u0623\u0646 \u064a\u062a\u062d\u0642\u0642 \u0645\u0646 \u0645\u0648\u062c\u0648\u062f\u0627\u062a \u0627\u0644\u0635\u0646\u062f\u0648\u0642 \u0648\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a\u0647 \u060c \u0648\u064a\u0631\u0641\u0639 \u062a\u0642\u0631\u064a\u0631\u0647 \u0644\u0644\u0645\u062c\u0644\u0633 \u0645\u0634\u0641\u0648\u0639\u0627\u064b \u0628\u062a\u0648\u0635\u064a\u0627\u062a\u0647 .<\/p>\n

6 – \u0627\u0644\u0641\u0635\u0644 \u0627\u0644\u0633\u0627\u062f\u0633
\n\u0627\u0644\u0639\u0642\u0648\u0628\u0627\u062a (49 – 49)
\n\u0627\u0644\u0645\u0627\u062f\u0629 \u0631\u0642\u0645 49
\n\u0645\u0639 \u0639\u062f\u0645 \u0627\u0644\u0625\u062e\u0644\u0627\u0644 \u0628\u0623\u064a\u0629 \u0639\u0642\u0648\u0628\u0629 \u0623\u0634\u062f \u064a\u0646\u0635 \u0639\u0644\u064a\u0647\u0627 \u0642\u0627\u0646\u0648\u0646 \u0622\u062e\u0631 \u060c \u064a\u0639\u0627\u0642\u0628 \u0628\u0627\u0644\u062d\u0628\u0633 \u0645\u062f\u0629 \u0644\u0627 \u062a\u062c\u0627\u0648\u0632 \u062b\u0644\u0627\u062b\u0629 \u0623\u0634\u0647\u0631 \u0648\u0628\u063a\u0631\u0627\u0645\u0629 \u0644\u0627 \u062a\u0632\u064a\u062f \u0639\u0644\u0649 (2000) \u0623\u0644\u0641\u064a \u0631\u064a\u0627\u0644 \u060c \u0623\u0648 \u0628\u0625\u062d\u062f\u0649 \u0647\u0627\u062a\u064a\u0646 \u0627\u0644\u0639\u0642\u0648\u0628\u062a\u064a\u0646 \u060c \u0643\u0644 \u0645\u0646 \u0623\u0639\u0637\u0649 \u0628\u0633\u0648\u0621 \u0646\u064a\u0629 \u0628\u064a\u0627\u0646\u0627\u062a \u063a\u064a\u0631 \u0635\u062d\u064a\u062d\u0629 \u0623\u0648 \u0627\u0645\u062a\u0646\u0639 \u0639\u0646 \u0625\u0639\u0637\u0627\u0621 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647\u0627 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0623\u0648 \u0644\u0627\u0626\u062d\u062a\u0647 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629 \u060c \u0625\u0630\u0627 \u062a\u0631\u062a\u0628 \u0639\u0644\u0649 \u0630\u0644\u0643 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0645\u0628\u0627\u0644\u063a \u0645\u0646 \u0627\u0644\u0635\u0646\u062f\u0648\u0642 \u0628\u063a\u064a\u0631 \u0648\u062c\u0647 \u062d\u0642 .<\/p>\n

7 – \u0627\u0644\u0641\u0635\u0644 \u0627\u0644\u0633\u0627\u0628\u0639
\n\u0623\u062d\u0643\u0627\u0645 \u0639\u0627\u0645\u0629 (50 – 56)
\n\u0627\u0644\u0645\u0627\u062f\u0629 \u0631\u0642\u0645 50
\n\u062a\u0646\u0634\u0623 \u0644\u062c\u0646\u0629 \u0644\u0641\u062d\u0635 \u0627\u0644\u0645\u0646\u0627\u0632\u0639\u0627\u062a \u0627\u0644\u0646\u0627\u0634\u0626\u0629 \u0639\u0646 \u062a\u0637\u0628\u064a\u0642 \u0623\u062d\u0643\u0627\u0645 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u060c \u0648\u064a\u0635\u062f\u0631 \u0628\u062a\u0634\u0643\u064a\u0644\u0647\u0627 \u0648\u0646\u0638\u0627\u0645 \u0639\u0645\u0644\u0647\u0627 \u0642\u0631\u0627\u0631 \u0645\u0646 \u0645\u062c\u0644\u0633 \u0627\u0644\u0648\u0632\u0631\u0627\u0621.
\n\u0648\u0644\u0627 \u062a\u0642\u0628\u0644 \u062f\u0639\u0627\u0648\u0649 \u062c\u0647\u0627\u062a \u0627\u0644\u0639\u0645\u0644 \u0648\u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0648\u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0648\u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0639\u0627\u0634\u0627\u062a \u0648\u0627\u0644\u0645\u0633\u062a\u062d\u0642\u064a\u0646 \u0648\u063a\u064a\u0631\u0647\u0645 \u0645\u0646 \u0627\u0644\u0645\u0633\u062a\u0641\u064a\u062f\u064a\u0646 \u0623\u0645\u0627\u0645 \u0627\u0644\u0642\u0636\u0627\u0621 \u060c \u0625\u0644\u0627 \u0628\u0639\u062f \u062a\u0642\u062f\u064a\u0645 \u0637\u0644\u0628\u0627\u062a\u0647\u0645 \u0625\u0644\u0649 \u0627\u0644\u0644\u062c\u0646\u0629 \u0627\u0644\u0645\u0634\u0627\u0631 \u0625\u0644\u064a\u0647\u0627 \u0648\u0627\u0644\u0628\u062a \u0641\u064a\u0647\u0627 \u0623\u0648 \u0645\u0636\u0649 \u0633\u062a\u064a\u0646 \u064a\u0648\u0645\u0627\u064b \u0639\u0644\u0649 \u062a\u0642\u062f\u064a\u0645\u0647\u0627 \u062f\u0648\u0646 \u0627\u0644\u0628\u062a \u0641\u064a\u0647\u0627 .<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 \u0631\u0642\u0645 50 \u0645\u0643\u0631\u0631
\n\u0644\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0644\u0644\u0647\u064a\u0626\u0629 \u0628\u0645\u0642\u062a\u0636\u0649 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u062d\u0642 \u0627\u0645\u062a\u064a\u0627\u0632 \u0639\u0644\u0649 \u062c\u0645\u064a\u0639 \u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0645\u062f\u064a\u0646\u060c \u0648\u062a\u0643\u0648\u0646 \u0644\u0647\u0627 \u0627\u0644\u0623\u0648\u0644\u0648\u064a\u0629 \u0639\u0644\u064a \u062c\u0645\u064a\u0639 \u0627\u0644\u062f\u064a\u0648\u0646 \u0628\u0639\u062f \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629 \u0648\u062f\u064a\u0646 \u0627\u0644\u0646\u0641\u0642\u0629 \u0648\u0644\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u062d\u0642 \u0641\u064a \u062a\u062d\u0635\u064a\u0644\u0647\u0627 \u0648\u0641\u0642\u0627\u064b \u0644\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u0639\u0645\u0648\u0644 \u0628\u0647\u0627 \u0641\u064a \u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0648\u064a\u062c\u0648\u0632 \u062a\u0642\u0633\u064a\u0637\u0627\u064b \u0643\u0644\u0647\u0627 \u0623\u0648 \u0628\u0639\u0636\u0647\u0627 \u0648\u0641\u0642\u0627\u064b \u0644\u0644\u0634\u0631\u0648\u0637 \u0627\u0644\u062a\u064a \u064a\u0642\u0631\u0631\u0647\u0627 \u0627\u0644\u0645\u062c\u0644\u0633.<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 \u0631\u0642\u0645 51
\n\u0644\u0627 \u064a\u062c\u0648\u0632 \u0627\u0644\u062d\u062c\u0632 \u0639\u0644\u0649 \u0627\u0644\u0645\u0639\u0627\u0634 \u0625\u0644\u0627 \u0648\u0641\u0627\u0621 \u0644\u0646\u0641\u0642\u0629 \u0645\u062d\u0643\u0648\u0645 \u0628\u0647\u0627 \u060c \u0623\u0648 \u0644\u062a\u0633\u062f\u064a\u062f \u0645\u0627 \u064a\u0643\u0648\u0646 \u0645\u0637\u0644\u0648\u0628\u0627\u064b \u0644\u062c\u0647\u0629 \u0627\u0644\u0639\u0645\u0644 \u0623\u0648 \u0627\u0644\u0647\u064a\u0626\u0629 .
\n\u0648\u0641\u064a \u062c\u0645\u064a\u0639 \u0627\u0644\u0623\u062d\u0648\u0627\u0644 \u0644\u0627 \u064a\u062c\u0648\u0632 \u0623\u0646 \u064a\u0632\u064a\u062f \u0645\u0642\u062f\u0627\u0631 \u0645\u0627 \u064a\u062d\u062c\u0632 \u0639\u0644\u064a\u0647 \u0639\u0644\u0649 \u0631\u0628\u0639 \u0627\u0644\u0645\u0639\u0627\u0634 \u060c \u0648\u0639\u0646\u062f \u0627\u0644\u062a\u0632\u0627\u062d\u0645 \u062a\u0643\u0648\u0646 \u0627\u0644\u0623\u0648\u0644\u0648\u064a\u0629 \u0644\u062f\u064a\u0646 \u0627\u0644\u0646\u0641\u0642\u0629 .<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 \u0631\u0642\u0645 51 \u0645\u0643\u0631\u0631
\n\u062a\u0639\u0641\u0649 \u0645\u0646 \u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629 \u0641\u064a \u062c\u0645\u064a\u0639 \u062f\u0631\u062c\u0627\u062a \u0627\u0644\u062a\u0642\u0627\u0636\u064a \u0627\u0644\u062f\u0639\u0627\u0648\u0649 \u0648\u0627\u0644\u0637\u0627\u0639\u0648\u0646 \u0627\u0644\u062a\u064a \u062a\u0631\u0641\u0639 \u0645\u0646 \u0627\u0644\u0647\u064a\u0626\u0629 \u0623\u0648 \u0635\u0627\u062d\u0628 \u0627\u0644\u0645\u0639\u0627\u0634 \u0623\u0648 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0648\u0646 \u0639\u0646\u0647 \u0637\u0628\u0642\u0627\u064b \u0644\u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u060c \u0648\u064a\u0643\u0648\u0646 \u0646\u0638\u0631\u0647\u0627 \u0639\u0644\u0649 \u0648\u062c\u0647 \u0627\u0644\u0627\u0633\u062a\u0639\u062c\u0627\u0644 \u060c \u0648\u0644\u0644\u0645\u062d\u0643\u0645\u0629 \u0641\u064a \u062c\u0645\u064a\u0639 \u0627\u0644\u0623\u062d\u0648\u0627\u0644 \u0623\u0646 \u062a\u0642\u0636\u064a \u0628\u0634\u0645\u0648\u0644 \u0627\u0644\u062d\u0643\u0645 \u0628\u0627\u0644\u0646\u0641\u0627\u0630 \u0627\u0644\u0645\u0639\u062c\u0644 \u0648\u0628\u0644\u0627 \u0643\u0641\u0627\u0644\u0629 \u060c \u0648\u0644\u0647\u0627 \u0641\u064a \u062d\u0627\u0644 \u0631\u0641\u0636 \u0627\u0644\u062f\u0639\u0648\u0649 \u0623\u0648 \u0627\u0644\u0637\u0639\u0646 \u0623\u0646 \u062a\u062d\u0643\u0645 \u0639\u0644\u0649 \u0631\u0627\u0641\u0639\u0647\u0627 \u0628\u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0643\u0644\u0647\u0627 \u0623\u0648 \u0628\u0639\u0636\u0647\u0627.<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 \u0631\u0642\u0645 52
\n\u062a\u0639\u0641\u0649 \u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0635\u0646\u062f\u0648\u0642 \u0648\u0639\u0648\u0627\u0626\u062f\u0647\u0627 \u0645\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 .<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 \u0631\u0642\u0645 53
\n\u064a\u062c\u0648\u0632 \u0645\u0646\u062d \u0645\u0639\u0627\u0634\u0627\u062a \u0627\u0633\u062a\u062b\u0646\u0627\u0626\u064a\u0629 \u060c \u0623\u0648 \u0632\u064a\u0627\u062f\u0629 \u0643\u0644 \u0623\u0648 \u0628\u0639\u0636 \u0627\u0644\u0645\u0639\u0627\u0634\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u060c \u0648\u0641\u0642\u0627\u064b \u0644\u0644\u0634\u0631\u0648\u0637 \u0648\u0627\u0644\u0623\u0648\u0636\u0627\u0639 \u0627\u0644\u062a\u064a \u062a\u062d\u062f\u062f\u0647\u0627 \u0627\u0644\u0644\u0627\u0626\u062d\u0629 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629 \u0644\u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 .<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 \u0631\u0642\u0645 54
\n\u064a\u0635\u062f\u0631 \u0645\u062c\u0644\u0633 \u0627\u0644\u0648\u0632\u0631\u0627\u0621 \u060c \u0628\u0646\u0627\u0621 \u0639\u0644\u0649 \u0627\u0642\u062a\u0631\u0627\u062d \u0627\u0644\u0647\u064a\u0626\u0629 \u060c \u0627\u0644\u0644\u0627\u0626\u062d\u0629 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629 \u0644\u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 .<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 \u0631\u0642\u0645 55
\n\u064a\u064f\u0644\u063a\u0649 \u0627\u0644\u0645\u0631\u0633\u0648\u0645 \u0628\u0642\u0627\u0646\u0648\u0646 \u0631\u0642\u0645 (7) \u0644\u0633\u0646\u0629 1984 \u0627\u0644\u0645\u0634\u0627\u0631 \u0625\u0644\u064a\u0647 .<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 \u0631\u0642\u0645 56
\n\u0639\u0644\u0649 \u062c\u0645\u064a\u0639 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0645\u062e\u062a\u0635\u0629 \u060c \u0643\u0644 \u0641\u064a\u0645\u0627 \u064a\u062e\u0635\u0647 \u060c \u062a\u0646\u0641\u064a\u0630 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u060c \u0648\u064a\u064f\u0639\u0645\u0644 \u0628\u0647 \u0628\u0639\u062f \u062e\u0645\u0633\u0629 \u0623\u0634\u0647\u0631 \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u0646\u0634\u0631\u0647 \u0641\u064a \u0627\u0644\u062c\u0631\u064a\u062f\u0629 \u0627\u0644\u0631\u0633\u0645\u064a\u0629 .<\/p>\n

________________________________________
\n\u0627\u0644\u0631\u062c\u0627\u0621 \u0639\u062f\u0645 \u0627\u0639\u062a\u0628\u0627\u0631 \u0627\u0644\u0645\u0627\u062f\u0629 \u0627\u0644\u0645\u0639\u0631\u0648\u0636\u0629 \u0623\u0639\u0644\u0627\u0647 \u0631\u0633\u0645\u064a\u0629 \u0623\u0648 \u0646\u0647\u0627\u0626\u064a\u0629
\n\u0634\u0628\u0643\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629<\/p>\n

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

\u0642\u0627\u0646\u0648\u0646 \u0628\u0634\u0623\u0646 \u0627\u0644\u062a\u0642\u0627\u0639\u062f \u0648\u0627\u0644\u0645\u0639\u0627\u0634\u0627\u062a ( 24 \/ 2002 ) \u0641\u0647\u0631\u0633 \u0627\u0644\u0645\u0648\u0636\u0648\u0639\u0627\u062a 01. \u0627\u0644\u0641\u0635\u0644 \u0627\u0644\u0623\u0648\u0644 \u062a\u0639\u0627\u0631\u064a\u0641 (1 – 1) 02. \u0627\u0644\u0641\u0635\u0644 \u0627\u0644\u062b\u0627\u0646\u064a \u0627\u0644\u062e\u0627\u0636\u0639\u0648\u0646 \u0644\u0623\u062d\u0643\u0627\u0645 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 (2 – 4) 03. \u0627\u0644\u0641\u0635\u0644 \u0627\u0644\u062b\u0627\u0644\u062b (5 – 23) 04. \u0627\u0644\u0641\u0635\u0644 \u0627\u0644\u0631\u0627\u0628\u0639 \u0627\u0644\u0627\u0633\u062a\u0628\u062f\u0627\u0644 (24 – 25) 05. \u0627\u0644\u0641\u0635\u0644 \u0627\u0644\u062e\u0627\u0645\u0633 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u062a\u0642\u0627\u0639\u062f \u0648\u0627\u0644\u0645\u0639\u0627\u0634\u0627\u062a (26 – 48) 06. \u0627\u0644\u0641\u0635\u0644 \u0627\u0644\u0633\u0627\u062f\u0633 \u0627\u0644\u0639\u0642\u0648\u0628\u0627\u062a […]<\/p>\n","protected":false},"author":5,"featured_media":48260,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3537,3549],"tags":[4042,7091,4442,10],"class_list":["post-48257","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-3537","category-3549","tag-4042","tag-7091","tag-4442","tag-10"],"views":1405,"_links":{"self":[{"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/posts\/48257","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/comments?post=48257"}],"version-history":[{"count":0,"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/posts\/48257\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/media\/48260"}],"wp:attachment":[{"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/media?parent=48257"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/categories?post=48257"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/tags?post=48257"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}