{"id":54704,"date":"2017-02-20T20:35:08","date_gmt":"2017-02-20T17:35:08","guid":{"rendered":"http:\/\/www.mohamah.net\/law\/?p=54704"},"modified":"2017-12-03T06:17:25","modified_gmt":"2017-12-03T03:17:25","slug":"%d9%86%d8%b5-%d9%82%d8%b1%d8%a7%d8%b1-%d9%86%d8%b8%d8%a7%d9%85-%d8%a5%d8%ad%d8%af%d8%a7%d8%ab-%d8%a7%d9%84%d9%85%d9%86%d8%a7%d8%b7%d9%82-%d8%a7%d9%84%d8%aa%d9%86%d9%85%d9%88%d9%8a%d8%a9-%d8%a7%d9%84","status":"publish","type":"post","link":"https:\/\/www.mohamah.net\/law\/%d9%86%d8%b5-%d9%82%d8%b1%d8%a7%d8%b1-%d9%86%d8%b8%d8%a7%d9%85-%d8%a5%d8%ad%d8%af%d8%a7%d8%ab-%d8%a7%d9%84%d9%85%d9%86%d8%a7%d8%b7%d9%82-%d8%a7%d9%84%d8%aa%d9%86%d9%85%d9%88%d9%8a%d8%a9-%d8%a7%d9%84\/","title":{"rendered":"\u0646\u0635 \u0642\u0631\u0627\u0631 \u0646\u0638\u0627\u0645 \u0625\u062d\u062f\u0627\u062b \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0627\u0644\u0634\u0627\u0645\u0644\u0629 \u0641\u064a \u0633\u0648\u0631\u064a\u0627"},"content":{"rendered":"

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<\/strong><\/p>\n

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\u064a\u0642\u0640\u0631\u0631 \u0645\u0627 \u064a\u0644\u0640\u064a :<\/p>\n

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\u0627\u0644\u0645\u0627\u062f\u0629 1- \u062a\u0647\u062f\u0641 \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0627\u0644\u0634\u0627\u0645\u0644\u0629 \u0627\u0644\u062a\u064a \u062a\u064f\u062d\u062f\u062b\u0628\u0645\u0648\u062c\u0628 \u0647\u0630\u0627 \u0627\u0644\u0642\u0631\u0627\u0631 \u0625\u0644\u0649 \u062a\u062d\u0642\u064a\u0642 \u062a\u0637\u0648\u064a\u0631 \u0639\u0645\u0631\u0627\u0646\u064a \u0648\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0648\u0633\u0643\u0627\u0646\u064a \u0648\u062b\u0642\u0627\u0641\u064a \u0648\u0627\u062c\u062a\u0645\u0627\u0639\u064a \u0641\u064a\u0627\u0644\u0645\u0648\u0627\u0642\u0639 \u0627\u0644\u062a\u064a \u062a\u062d\u062a\u0627\u062c \u0625\u0644\u0649 \u0645\u062b\u0644 \u0647\u0630\u0627 \u0627\u0644\u0646\u0648\u0639 \u0645\u0646 \u0627\u0644\u062a\u0637\u0648\u064a\u0631 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u060c \u0648\u062c\u0644\u0628 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0644\u0647\u0627 .<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 2-\u0623- \u062a\u064f\u062d\u062f\u062b \u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0634\u0627\u0645\u0644\u0629 ( \u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u2013 \u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u2013 \u0632\u0631\u0627\u0639\u064a\u0629 \u2013 \u062a\u0639\u0644\u064a\u0645\u064a\u0629 \u2013 \u0633\u064a\u0627\u062d\u064a\u0629 \u2013 \u0635\u0646\u0627\u0639\u064a\u0629 \u2013 \u0635\u062d\u064a\u0629 0000000000 ) \u0628\u0642\u0631\u0627\u0631 \u0645\u0646 \u0645\u062c\u0644\u0633 \u0627\u0644\u0648\u0632\u0631\u0627\u0621\u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0627\u0642\u062a\u0631\u0627\u062d \u0648\u0632\u064a\u0631 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0648\u0627\u0644\u0628\u064a\u0626\u0629 .<\/p>\n

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\u0628 – \u064a\u0631\u0627\u0639\u0649 \u0639\u0646\u062f \u0648\u0636\u0639 \u0627\u0644\u0645\u062e\u0637\u0637 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a \u0627\u0644\u0639\u0627\u0645 \u0648\u0627\u0644\u0645\u062e\u0637\u0637 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a \u0627\u0644\u062a\u0641\u0635\u064a\u0644\u064a\u0644\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0648\u0628\u0627\u0644\u062a\u0646\u0633\u064a\u0642 \u0645\u0639 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0645\u062e\u062a\u0635\u0629 \u0627\u0644\u0622\u062a\u064a :<\/p>\n

1 – \u0627\u0644\u0645\u0633\u0627\u062d\u0627\u062a\u0627\u0644\u0644\u0627\u0632\u0645\u0629 \u0644\u0643\u0644 \u0646\u0634\u0627\u0637 \u062d\u0633\u0628 \u0646\u0648\u0639\u0647 \u0628\u0645\u0627 \u064a\u062a\u0640\u0644\u0627\u0621\u0645 \u0645\u0640\u0639 \u0648\u0627\u0642\u0640\u0639 \u0627\u0644\u0646\u0634\u0640\u0627\u0637<\/p>\n

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2- \u0639\u062f\u062f \u0648\u0645\u0633\u0627\u062d\u0627\u062a\u0627\u0644\u0645\u0642\u0627\u0633\u0645 \u0645\u0646 \u0643\u0644 \u0646\u0648\u0639 \u0645\u0646 \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0646\u0634\u0627\u0637\u0627\u062a \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0641\u0626\u0627\u062a \u062a\u062a\u0646\u0627\u0633\u0628 \u0648\u0646\u0648\u0639\u064a\u0629 \u0627\u0644\u0646\u0634\u0627\u0637\u0648\u0627\u062d\u062a\u064a\u0627\u062c\u0627\u062a\u0647 .<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 5- \u064a\u062a\u0645 \u0648\u0636\u0639 \u0627\u0644\u0645\u062e\u0637\u0637 \u0627\u0644\u062a\u0641\u0635\u064a\u0644\u064a \u0627\u0644\u062e\u0627\u0635 \u0628\u0627\u0644\u0645\u0642\u0627\u0633\u0645 \u0627\u0644\u0633\u064a\u0627\u062d\u064a\u0629\u0648\u0625\u0639\u062f\u0627\u062f \u062f\u0641\u0627\u062a\u0631 \u0634\u0631\u0648\u0637\u0647 \u0648\u0627\u0644\u0627\u0639\u0644\u0627\u0646 \u0639\u0646\u0647 \u0628\u0627\u0644\u062a\u0646\u0633\u064a\u0642 \u0628\u064a\u0646 \u0627\u0644\u062c\u0647\u0629 \u0627\u0644\u0645\u0627\u0644\u0643\u0629 \u0623\u0648 \u0627\u0644\u0645\u062e\u0635\u0635\u0629 \u0628\u0627\u0644\u0623\u0631\u0636\u0648\u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0633\u064a\u0627\u062d\u0629 \u0648\u0630\u0644\u0643 \u0648\u0641\u0642 \u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u0633\u064a\u0627\u062d\u0629 \u0648\u0628\u0627\u0644\u062a\u0646\u0633\u064a\u0642 \u0645\u0639 \u0627\u0644\u062c\u0647\u0629 \u0627\u0644\u0645\u0639\u0646\u064a\u0629 .<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 6 – \u062a\u0635\u0646\u0641 \u0627\u0644\u0645\u0642\u0627\u0633\u0645 \u0627\u0644\u0645\u0639\u062f\u0651\u0629 \u0644\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0641\u064a \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0627\u0644\u0645\u062d\u062f\u062b\u0629\u0628\u0627\u0644\u0641\u0626\u0627\u062a \u0627\u0644\u0622\u062a\u064a\u0629 :<\/p>\n

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

\u0627\u0644\u0641\u0626\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629 : \u0627\u0644\u0645\u0642\u0627\u0633\u0645 \u0627\u0644\u0645\u062e\u0635\u0635\u0629 \u0644\u0644\u0645\u0634\u064a\u062f\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u062d\u0633\u0628 \u062d\u0627\u062c\u0629\u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0645\u0631\u0627\u0643\u0632 \u062a\u062d\u0648\u064a\u0644 \u0627\u0644\u0643\u0647\u0631\u0628\u0627\u0621 \u0648\u062e\u0632\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u064a\u0627\u0647 \u0648\u0645\u062d\u0637\u0627\u062a \u0627\u0644\u0645\u0639\u0627\u0644\u062c\u0629 00000000\u0648\u062a\u0633\u0644\u0651\u064e\u0645 \u0644\u0644\u062c\u0647\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u062f\u0648\u0646 \u0628\u062f\u0644 .<\/p>\n

\u0627\u0644\u0641\u0626\u0629 \u0627\u0644\u062b\u0627\u0644\u062b\u0629 : \u0627\u0644\u0645\u0642\u0627\u0633\u0645 \u0627\u0644\u0645\u062e\u0635\u0635\u0629\u0644\u0644\u0633\u0643\u0646 \u0648\u062a\u0633\u062a\u0641\u064a\u062f \u0645\u0646\u0647\u0627 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0627\u0644\u0645\u062e\u062a\u0635\u0629 \u0628\u0627\u0644\u0625\u0633\u0643\u0627\u0646 \u0648\u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0623\u0648 \u0627\u0644\u062e\u0627\u0635\u0629\u0627\u0644\u0645\u0633\u062a\u0641\u064a\u062f\u0629 \u0645\u0646 \u0645\u0642\u0627\u0633\u0645 \u0627\u0644\u0641\u0626\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 \u0636\u0645\u0646 \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0644\u0644\u0633\u0643\u0646 (\u0627\u0644\u0639\u0645\u0627\u0644\u064a-\u0627\u0644\u0648\u0638\u064a\u0641\u064a-\u0627\u0644\u062c\u0627\u0645\u0639\u064a 000 ) .<\/p>\n

\u0627\u0644\u0641\u0635\u0640\u0644 \u0627\u0644\u062b\u0627\u0646\u0640\u064a<\/p>\n

\u0625\u062f\u0627\u0631\u0629\u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0627\u0644\u0634\u0627\u0645\u0644\u0629<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 7- \u062a\u0634\u0643\u0644 \u0628\u0642\u0631\u0627\u0631 \u0645\u0646 \u0648\u0632\u064a\u0631 \u0627\u0644\u0625\u062f\u0627\u0631\u0629\u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0648\u0627\u0644\u0628\u064a\u0626\u0629 \u0641\u064a \u0643\u0644 \u0645\u0646\u0637\u0642\u0629 \u062a\u0646\u0645\u0648\u064a\u0629 \u0634\u0627\u0645\u0644\u0629 \u0644\u062c\u0646\u0629 \u062a\u0633\u0645\u0649 \u0644\u062c\u0646\u0629 \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0639\u0644\u0649\u0627\u0644\u0634\u0643\u0644 \u0627\u0644\u062a\u0627\u0644\u064a :<\/p>\n

1- \u0627\u0644\u0645\u062d\u0627\u0641\u0638
\n\u0631\u0626\u064a\u0633\u0627\u064b<\/p>\n

2- \u0639\u0636\u0648 \u0627\u0644\u0645\u0643\u062a\u0628 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0627\u0644\u0645\u062e\u062a\u0635 \u0628\u0645\u062c\u0644\u0633 \u0627\u0644\u0645\u062d\u0627\u0641\u0638\u0629
\n\u0639\u0636\u0648\u0627\u064b<\/p>\n

3- \u0631\u0626\u064a\u0633 \u0645\u062c\u0644\u0633 \u0627\u0644\u0648\u062d\u062f\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0627\u0644\u0645\u0639\u0646\u064a\u0629 \u0623\u0648\u0645\u062f\u064a\u0631 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0641\u0646\u064a\u0629 \u0628\u0627\u0644\u0645\u062d\u0627\u0641\u0638\u0629 \u062d\u0633\u0628 \u0627\u0644\u062d\u0627\u0644 .
\n\u0639\u0636\u0648\u0627\u064b<\/p>\n

4- \u0645\u062f\u064a\u0631 \u0627\u0644\u0645\u0646\u0637\u0642\u0629\u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629
\n\u0639\u0636\u0648\u0627\u064b<\/p>\n

5- \u0631\u0626\u064a\u0633 \u0627\u0644\u062f\u0627\u0626\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u0645\u062f\u064a\u0631\u064a\u0629 \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629
\n\u0639\u0636\u0648\u0627\u064b<\/p>\n

6- \u0645\u062f\u064a\u0631 \u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0641\u0638\u0629
\n\u0639\u0636\u0648\u0627\u064b<\/p>\n

7- \u0645\u062f\u064a\u0631 \u0627\u0644\u0628\u064a\u0626\u0629\u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0641\u0638\u0629
\n\u0639\u0636\u0648\u0627\u064b<\/p>\n

8- \u0645\u062f\u064a\u0631 \u0627\u0644\u0633\u064a\u0627\u062d\u0629 \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0641\u0638\u0629
\n\u0639\u0636\u0648\u0627\u064b<\/p>\n

\u0648\u062a\u0633\u062a\u0639\u064a\u0646 \u0627\u0644\u0644\u062c\u0646\u0629 \u0628\u0645\u0646 \u062a\u0631\u0627\u0647 \u0645\u0646\u0627\u0633\u0628\u0627\u064b \u0644\u0623\u062f\u0627\u0621 \u0639\u0645\u0644\u0647\u0627 .<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 8- \u062a\u062d\u062f\u062f \u0645\u0647\u0627\u0645 \u0644\u062c\u0646\u0629 \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0628\u0645\u0627 \u064a\u0644\u064a :<\/p>\n

\u0623 \u2013 \u0627\u0644\u0625\u0634\u0631\u0627\u0641 \u0639\u0644\u0649 \u0625\u0639\u062f\u0627\u062f\u0627\u0644\u0628\u0631\u0646\u0627\u0645\u062c \u0627\u0644\u062a\u062e\u0637\u064a\u0637\u064a \u0648\u0627\u0644\u0645\u062e\u0637\u0637 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a \u0627\u0644\u0639\u0627\u0645 \u0625\u0639\u062f\u0627\u062f\u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0647\u0646\u062f\u0633\u064a\u0629 \u0648\u0627\u0644\u0641\u0646\u064a\u0629 \u0648\u063a\u064a\u0631\u0647\u0627 \u0645\u0646 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629 \u0628\u0627\u0644\u062a\u0646\u0633\u064a\u0642 \u0645\u0639 \u0627\u0644\u0648\u0632\u0627\u0631\u0627\u062a\u0627\u0644\u0645\u062e\u062a\u0635\u0629 .<\/p>\n

\u0628 – \u0627\u0644\u0625\u0634\u0631\u0627\u0641 \u0639\u0644\u0649 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062a\u0642\u062f\u064a\u0631\u064a\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u062a\u0646\u0641\u064a\u0630 \u0645\u0634\u0627\u0631\u064a\u0639\u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0641\u064a \u0636\u0648\u0621 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0647\u0646\u062f\u0633\u064a\u0629 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629 \u0627\u0644\u0645\u0639\u062f\u0629 \u0623\u0635\u0648\u0644\u0627\u064b \u0648\u0627\u0644\u0645\u062f\u0642\u0642\u0629 \u0645\u0646\u0642\u0628\u0644 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0645\u062e\u062a\u0635\u0629 \u0648\u0628\u0645\u0648\u0627\u0641\u0642\u0629 \u0627\u0644\u0648\u062d\u062f\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0623\u0648 \u0645\u062f\u064a\u0631\u064a\u0629 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0641\u0646\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0641\u0638\u0629 .<\/p>\n

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

\u062f \u2013 \u0627\u0644\u0625\u0634\u0631\u0627\u0641\u0639\u0644\u0649 \u0625\u0639\u062f\u0627\u062f \u062f\u0641\u0627\u062a\u0631 \u0627\u0644\u0634\u0631\u0648\u0637 \u0627\u0644\u062e\u0627\u0635\u0629 \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629 \u0628\u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0645\u0646\u0648\u064a \u062a\u0646\u0641\u064a\u0630\u0647\u0627 \u0641\u064a \u0625\u0637\u0627\u0631 \u0627\u0644\u0645\u062e\u0637\u0637\u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a \u0627\u0644\u0639\u0627\u0645 \u0648\u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a \u0627\u0644\u062a\u0641\u0635\u064a\u0644\u064a \u0644\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0648\u0639\u0631\u0636\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629\u0627\u0644\u0645\u062e\u062a\u0635\u0629 \u0644\u0627\u0639\u062a\u0645\u0627\u062f\u0647\u0627 .<\/p>\n

\u0647\u0640- \u062a\u0634\u0643\u064a\u0644 \u0644\u062c\u0627\u0646 \u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0639\u0631\u0648\u0636 \u0648\u0627\u0644\u0644\u062c\u0627\u0646 \u0627\u0644\u0641\u0646\u064a\u0629 \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629\u0648\u062a\u062d\u062f\u064a\u062f \u0645\u0633\u0624\u0648\u0644\u064a\u0627\u062a\u0647\u0627 \u0648\u0645\u0647\u0627\u0645\u0647\u0627 .<\/p>\n

\u0648 \u2013 \u0631\u0641\u0639 \u0646\u062a\u0627\u0626\u062c \u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0639\u0631\u0648\u0636 \u0627\u0644\u0645\u062d\u0627\u0644\u0629 \u0645\u0646 \u0642\u0628\u0644\u0647\u0630\u0647 \u0627\u0644\u0644\u062c\u0627\u0646 \u0625\u0644\u0649 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0648\u0627\u0644\u0628\u064a\u0626\u0629 \u0644\u0644\u0627\u0637\u0644\u0627\u0639<\/p>\n

\u0632 – \u0631\u0641\u0639 \u0627\u0644\u0627\u0642\u062a\u0631\u0627\u062d\u0625\u0644\u0649 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0648\u0627\u0644\u0628\u064a\u0626\u0629 \u0628\u0645\u0646\u062d \u0627\u0644\u0645\u0643\u0627\u0641\u0622\u062a \u0627\u0644\u062a\u0634\u062c\u064a\u0639\u064a\u0629 \u0644\u0631\u0624\u0633\u0627\u0621 \u0648\u0623\u0639\u0636\u0627\u0621 \u0644\u062c\u0627\u0646\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0639\u0631\u0648\u0636 \u0648\u063a\u064a\u0631\u0647\u0627 \u0645\u0646 \u0627\u0644\u0644\u062c\u0627\u0646 \u0627\u0644\u062a\u064a \u062a\u0634\u0643\u0644\u0647\u0627 \u0623\u0648 \u0627\u0644\u0641\u0646\u064a\u064a\u0646 \u0627\u0644\u0630\u064a\u0646 \u062a\u0633\u062a\u0639\u064a\u0646 \u0628\u0647\u0645 .<\/p>\n

\u062d – \u0644\u0644\u062c\u0646\u0629 \u0623\u0646 \u062a\u0633\u062a\u0639\u064a\u0646 \u0628\u0645\u0646 \u062a\u0631\u0627\u0647 \u0645\u0646 \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0628\u0627\u0644\u062f\u0648\u0644\u0629 \u0648\u063a\u064a\u0631\u0647\u0645 \u0644\u0625\u0646\u062c\u0627\u0632 \u0645\u0647\u0627\u0645\u0647\u0627 .<\/p>\n

\u0637 \u2013 \u062a\u0639\u062a\u0628\u0631 \u0644\u062c\u0627\u0646 \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0627\u0644\u0634\u0627\u0645\u0644\u0629 \u0645\u0633\u0624\u0648\u0644\u0629 \u0639\u0646 \u0623\u0639\u0645\u0627\u0644\u0647\u0627 \u0623\u0645\u0627\u0645 \u0648\u0632\u0627\u0631\u0629\u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0648\u0627\u0644\u0628\u064a\u0626\u0629<\/p>\n

\u064a – \u062a\u062c\u062a\u0645\u0639 \u0644\u062c\u0646\u0629 \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0645\u0631\u0629 \u0643\u0644 \u0634\u0647\u0631 \u0628\u0634\u0643\u0644\u062f\u0648\u0631\u064a \u0648\u0643\u0644\u0645\u0627 \u062f\u0639\u062a \u0627\u0644\u0636\u0631\u0648\u0631\u0629 \u060c \u0628\u062f\u0639\u0648\u0629 \u0645\u0646 \u0631\u0626\u064a\u0633\u0647\u0627 .<\/p>\n

\u0643 – \u062a\u062a\u062e\u0630 \u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0644\u062c\u0646\u0629\u0628\u0645\u0648\u0627\u0641\u0642\u0629 \u0623\u063a\u0644\u0628\u064a\u0629 \u0627\u0644\u0623\u0639\u0636\u0627\u0621 \u0627\u0644\u0645\u0637\u0644\u0642\u0629 \u0648\u0641\u064a \u062d\u0627\u0644 \u062a\u0633\u0627\u0648\u062a \u0627\u0644\u0623\u0635\u0648\u0627\u062a \u064a\u0639\u062a\u0628\u0631 \u0635\u0648\u062a \u0627\u0644\u0631\u0626\u064a\u0633 \u0645\u0631\u062c\u062d\u0627\u064b .<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 9 -\u0623 \u2013 \u062a\u062a\u0648\u0644\u0649 \u0644\u062c\u0646\u0629 \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0625\u0636\u0627\u0641\u0629 \u0644\u0645\u0647\u0627\u0645\u0647\u0627 \u062f\u0631\u0627\u0633\u0629 \u0637\u0644\u0628\u0627\u062a\u0634\u0631\u0627\u0621 \u0627\u0644\u0645\u0642\u0627\u0633\u0645 \u0648\u0642\u0628\u0648\u0644 \u0627\u0644\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062a\u0648\u0627\u0641\u0631 \u0641\u064a \u0623\u0635\u062d\u0627\u0628\u0647\u0627 \u0635\u0641\u0629 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0648\u062a\u0646\u0638\u064a\u0645 \u062c\u062f\u0648\u0644\u0628\u0627\u0644\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0645\u0642\u0628\u0648\u0644\u0629 \u064a\u0628\u0644\u063a \u0623\u0635\u0648\u0644\u0627\u064b \u0625\u0644\u0649 \u062c\u0645\u064a\u0639 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0630\u064a\u0646 \u062a\u0642\u062f\u0645\u0648\u0627 \u0628\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0634\u0631\u0627\u0621 \u060c \u0645\u0639\u0625\u0639\u0637\u0627\u0621 \u0627\u0644\u0623\u0648\u0644\u0648\u064a\u0629 \u0641\u064a \u0627\u0644\u0634\u0631\u0627\u0621 \u0648\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0644\u0623\u0628\u0646\u0627\u0621 \u0627\u0644\u0645\u0646\u0637\u0642\u0629 .<\/p>\n

\u0628- \u064a\u062d\u0642 \u0644\u0645\u0646 \u0631\u0641\u0636 \u0637\u0644\u0628\u0647\u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0636 \u0644\u062f\u0649 \u0627\u0644\u062c\u0647\u0629 \u0627\u0644\u0645\u062e\u062a\u0635\u0629 \u0628\u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0648\u0627\u0644\u0628\u064a\u0626\u0629 \u062e\u0637\u064a\u0627\u064b \u062e\u0644\u0627\u0644 \/15\/ \u062e\u0645\u0633\u0629\u0639\u0634\u0631 \u064a\u0648\u0645\u0627\u064b \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u062a\u0628\u0644\u064a\u063a \u062c\u062f\u0648\u0644 \u0627\u0644\u0645\u0642\u0628\u0648\u0644\u0629 \u0637\u0644\u0628\u0627\u062a\u0647\u0645 \u062d\u0633\u0628 \u0627\u0644\u0641\u0642\u0631\u0629 ( \u0623 ) \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0627\u062f\u0629 .<\/p>\n

\u062c\u0640- \u062a\u0646\u0638\u0631 \u0627\u0644\u0648\u0632\u0627\u0631\u0629 \u0628\u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0636\u0627\u062a \u062e\u0644\u0627\u0644 \u0645\u062f\u0629 \u0623\u0633\u0628\u0648\u0639 \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u0648\u0631\u0648\u062f \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0636 \u0625\u0644\u064a\u0647\u0627\u0648\u062a\u0639\u062f \u062a\u0642\u0631\u064a\u0631\u0627\u064b \u0628\u0623\u0648\u0636\u0627\u0639 \u0627\u0644\u0645\u0639\u062a\u0631\u0636\u064a\u0646 \u0648\u062a\u0646\u0638\u0645 \u062c\u062f\u0648\u0644\u0627\u064b \u0627\u0633\u0645\u064a\u0627\u064b \u0628\u0623\u0633\u0645\u0627\u0621 \u0627\u0644\u0645\u0642\u0628\u0648\u0644\u0629 \u0627\u0639\u062a\u0631\u0627\u0636\u0627\u062a\u0647\u0645 \u0645\u0639\u0627\u0644\u0623\u0633\u0628\u0627\u0628 \u0627\u0644\u0645\u0628\u0631\u0631\u0629 \u0648\u064a\u062a\u0645 \u0639\u0631\u0636 \u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0645\u0639 \u0627\u0644\u062c\u062f\u0648\u0644 \u0623\u0645\u0627\u0645 \u0627\u0644\u0633\u064a\u062f \u0648\u0632\u064a\u0631 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629\u0648\u0627\u0644\u0628\u064a\u0626\u0629 \u0644\u0644\u0646\u0638\u0631 \u0628\u0627\u0639\u062a\u0645\u0627\u062f\u0647\u0645\u0627 \u060c \u0648\u0628\u0639\u062f\u0647\u0627 \u064a\u0628\u0644\u063a \u0627\u0644\u062c\u062f\u0648\u0644 \u0627\u0644\u0645\u0635\u062f\u0651\u0642 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0633\u064a\u062f \u0627\u0644\u0648\u0632\u064a\u0631 \u0625\u0644\u0649\u0627\u0644\u0645\u0643\u062a\u0628 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a \u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0645\u062d\u0627\u0641\u0638\u0629 \u0627\u0644\u0645\u0639\u0646\u064a\u0629 \u0644\u064a\u0635\u0627\u0631 \u0625\u0644\u0649 \u0636\u0645\u0647 \u0644\u062c\u062f\u0648\u0644 \u0627\u0644\u0645\u0633\u062a\u0641\u064a\u062f\u064a\u0646 \u0648\u0641\u0642 \u0627\u0644\u0641\u0642\u0631\u0629 (\u0623) \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0627\u062f\u0629 .<\/p>\n

\u062f \u2013 \u064a\u0642\u0631 \u0627\u0644\u0645\u0643\u062a\u0628 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a \u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0645\u062d\u0627\u0641\u0638\u0629 \u0627\u0644\u062c\u062f\u0648\u0644\u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0644\u0644\u0645\u0633\u062a\u0641\u064a\u062f\u064a\u0646 \u0645\u0634\u062a\u0645\u0644\u0627\u064b \u0623\u0633\u0645\u0627\u0621 \u0627\u0644\u0645\u0642\u0628\u0648\u0644\u0629 \u0627\u0639\u062a\u0631\u0627\u0636\u0627\u062a\u0647\u0645 \u062d\u0633\u0628 \u0627\u0644\u0641\u0642\u0631\u0629 (\u062c) \u0622\u0646\u0641\u0627\u064b \u0648\u064a\u062a\u0645\u062a\u0628\u0644\u064a\u063a \u062c\u062f\u0648\u0644 \u0627\u0644\u0645\u0633\u062a\u0641\u064a\u062f\u064a\u0646 \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0625\u0644\u0649 \u0630\u0648\u064a \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0623\u0635\u0648\u0644\u0627\u064b \u0648\u062e\u0644\u0627\u0644 \u0645\u062f\u0629 \u0639\u0634\u0631\u0629 \u0623\u064a\u0627\u0645 \u0645\u0646\u062a\u0627\u0631\u064a\u062e \u0625\u0642\u0631\u0627\u0631\u0647 .<\/p>\n

\u0647\u0640- \u062a\u062a\u0648\u0644\u0649 \u0627\u0644\u0644\u062c\u0646\u0629 \u0628\u064a\u0639 \u0627\u0644\u0645\u0642\u0627\u0633\u0645 \u0627\u0644\u0645\u0639\u0644\u0646 \u0639\u0646\u0647\u0627 \u0644\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0627\u0644\u0630\u064a\u0646\u0648\u0631\u062f\u062a \u0623\u0633\u0645\u0627\u0624\u0647\u0645 \u0641\u064a \u062c\u062f\u0648\u0644 \u0627\u0644\u0645\u0633\u062a\u0641\u064a\u062f\u064a\u0646 \u0648\u0641\u0642 \u0645\u0627 \u064a\u0644\u064a :<\/p>\n

1- \u062a\u062d\u062f\u064a\u062f \u0623\u0641\u0636\u0644\u064a\u0629 \u0643\u0644 \u0645\u0633\u062a\u062b\u0645\u0631\u0628\u0627\u0644\u0627\u0646\u062a\u0642\u0627\u0621 \u0648\u0641\u0642 \u062a\u0633\u0644\u0633\u0644 \u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0645\u0631\u062e\u0635 \u0644\u0647\u0645 \u0623\u0635\u0648\u0644\u0627\u064b \u0627\u0644\u0645\u0633\u062c\u0644\u0629 \u0641\u064a \u0633\u062c\u0644 \u062e\u0627\u0635 \u064a\u0641\u062a\u062d \u0644\u0647\u0630\u0627 \u0627\u0644\u063a\u0631\u0636\u0644\u062f\u0649 \u0645\u062f\u064a\u0631\u064a\u0629 \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0627\u0644\u0645\u0639\u0646\u064a\u0629<\/p>\n

2- \u064a\u0646\u062a\u0642\u064a \u0643\u0644 \u0645\u0633\u062a\u062b\u0645\u0631 \u0648\u062d\u0633\u0628 \u0623\u0641\u0636\u0644\u064a\u062a\u0647\u0627\u0644\u0645\u0642\u0633\u0645 \u0636\u0645\u0646 \u0632\u0645\u0631\u062a\u0647 .<\/p>\n

\u0648 – \u064a\u0639\u062a\u0628\u0631 \u0627\u0644\u0645\u062e\u0635\u0635 \u0628\u0627\u0644\u062c\u062f\u0648\u0644 \u0623\u0639\u0644\u0627\u0647 \u0645\u0633\u062a\u0646\u0643\u0641\u0627\u064b \u0641\u064a \u062d\u0627\u0644 \u0639\u062f\u0645\u0645\u0631\u0627\u062c\u0639\u062a\u0647 \u0623\u0648 \u0645\u0631\u0627\u062c\u0639\u0629 \u0648\u0643\u064a\u0644\u0647 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0644\u0645\u062f\u064a\u0631\u064a\u0629 \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0645\u0646 \u0623\u062c\u0644 \u0627\u0633\u062a\u0644\u0627\u0645 \u0645\u0642\u0633\u0645\u0647\u062e\u0644\u0627\u0644 \u062b\u0644\u0627\u062b\u064a\u0646 \u064a\u0648\u0645\u0627\u064b \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u062a\u0628\u0644\u063a\u0647 \u062c\u062f\u0648\u0644 \u0627\u0644\u0645\u0633\u062a\u0641\u064a\u062f\u064a\u0646 \u060c \u0648\u062a\u0637\u0628\u0642 \u0628\u062d\u0642\u0647 \u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0645\u0627\u062f\u0629 \/20\/ \u0645\u0646 \u0647\u0630\u0627 \u0627\u0644\u0642\u0631\u0627\u0631 .<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 10- \u0644\u0644\u062c\u0646\u0629 \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u062d\u0642 \u0627\u0633\u062a\u064a\u0641\u0627\u0621 \u0633\u0644\u0641 \u0645\u0646\u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0627\u0644\u0645\u0634\u0645\u0648\u0644\u064a\u0646 \u0628\u0623\u062d\u0643\u0627\u0645 \u0647\u0630\u0627 \u0627\u0644\u0642\u0631\u0627\u0631 \u0639\u0644\u0649 \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0642\u0627\u0633\u0645 \u0627\u0644\u0645\u0631\u0627\u062f \u0634\u0631\u0627\u0624\u0647\u0627 \u0648\u064a\u0639\u0637\u0649\u0627\u0644\u0645\u0643\u062a\u062a\u0628 \u062f\u0627\u0641\u0639 \u0627\u0644\u0633\u0644\u0641\u0629 \u0627\u0644\u0623\u0641\u0636\u0644\u064a\u0629 \u0628\u0627\u0646\u062a\u0642\u0627\u0621 \u0627\u0644\u0645\u0642\u0633\u0645 \u0636\u0645\u0646 \u0632\u0645\u0631\u062a\u0647 .<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 11-\u0623 – \u064a\u062a\u0645 \u062a\u0633\u062f\u064a\u062f \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0642\u0627\u0633\u0645 \u0648\u0641\u0642 \u0645\u0627 \u064a\u0644\u064a :<\/p>\n

1- (10 %) \u0645\u0646 \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0642\u0633\u0645 \u064a\u0642\u062f\u0645\u0647\u0627\u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631 \u0645\u0639 \u0637\u0644\u0628 \u0627\u0644\u0627\u0643\u062a\u062a\u0627\u0628 .<\/p>\n

2- \u0646\u0635\u0641 \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0642\u0633\u0645 \u0639\u0646\u062f \u0627\u0633\u062a\u0644\u0627\u0645\u0647 \/\u0628\u0639\u062f \u0627\u0644\u062a\u062e\u0635\u064a\u0635\/ \u0648\u064a\u0639\u062a\u0628\u0631 \u0645\u0628\u0644\u063a \u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u062c\u0632\u0621\u0627\u064b \u0645\u0646\u0647\u0627<\/p>\n

3- \u062a\u0633\u062f\u062f \u0628\u0627\u0642\u064a \u0627\u0644\u0642\u064a\u0645\u0629 \u0639\u0644\u0649 \u062b\u0644\u0627\u062b\u0629 \u0623\u0642\u0633\u0627\u0637 \u0633\u0646\u0648\u064a\u0629\u0645\u062a\u0633\u0627\u0648\u064a\u0629 \u062a\u0628\u062f\u0623 \u0628\u0639\u062f \u0633\u062a\u0629 \u0623\u0634\u0647\u0631 \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u0627\u0633\u062a\u0644\u0627\u0645 \u0627\u0644\u0645\u0642\u0633\u0645 \u0648\u0628\u0632\u064a\u0627\u062f\u0629 \u0633\u0646\u0648\u064a\u0629 \u0646\u0633\u0628\u062a\u0647\u0627 ( 5 % ) \u062e\u0645\u0633\u0629 \u0628\u0627\u0644\u0645\u0627\u0626\u0629 \u0648\u062a\u062f\u0641\u0639 \u062e\u0644\u0627\u0644 \u0627\u0644\u0634\u0647\u0631 \u0627\u0644\u0623\u0648\u0644 \u0645\u0646 \u0643\u0644 \u0639\u0627\u0645 .<\/p>\n

4- \u0641\u064a \u062d\u0627\u0644 \u0627\u0644\u062a\u062e\u0644\u0641 \u0639\u0646\u062a\u0633\u062f\u064a\u062f \u0627\u0644\u0642\u0633\u0637 \u062a\u0641\u0631\u0636 \u063a\u0631\u0627\u0645\u0629 \u0628\u0646\u0633\u0628\u0629 ( 1 % ) \u0648\u0627\u062d\u062f \u0628\u0627\u0644\u0645\u0627\u0626\u0629 \u0645\u0646 \u0642\u064a\u0645\u062a\u0647 \u0639\u0646 \u0643\u0644 \u064a\u0648\u0645 \u062a\u0623\u062e\u064a\u0631
\n\u0641\u064a \u062d\u0627\u0644 \u0627\u0644\u062a\u0623\u062e\u064a\u0631 \u0628\u062a\u0633\u062f\u064a\u062f \u0627\u0644\u0645\u0633\u062a\u0641\u064a\u062f \u0644\u0642\u0633\u0637\u064a\u0646 \u0645\u062a\u062a\u0627\u0644\u064a\u064a\u0646 \u0639\u0646\u0627\u0644\u0645\u0648\u0627\u0639\u064a\u062f \u0627\u0644\u0645\u062d\u062f\u062f\u0629 \u064a\u0646\u0630\u0631 \u0628\u0625\u0644\u063a\u0627\u0621 \u0627\u0644\u062a\u062e\u0635\u064a\u0635 \u062e\u0644\u0627\u0644 \u0645\u062f\u0629 \u062b\u0644\u0627\u062b\u0629 \u0623\u0634\u0647\u0631 \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u062a\u0623\u062e\u064a\u0631 \u0641\u064a\u062a\u0633\u062f\u064a\u062f \u0627\u0644\u0642\u0633\u0637 \u0627\u0644\u062b\u0627\u0646\u064a \u0627\u0644\u0645\u062a\u0623\u062e\u0631 \u0641\u064a \u062a\u0633\u062f\u064a\u062f\u0647 \u0648\u064a\u0639\u0627\u062f \u0644\u0644\u0645\u062e\u0635\u0635 \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629 \u0645\u0646 \u0642\u064a\u0645\u0629\u0627\u0644\u0645\u0642\u0633\u0645 \u0628\u0639\u062f \u062d\u0633\u0645 \u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u0627\u0644\u0645\u0634\u0627\u0631 \u0625\u0644\u064a\u0647 \u0628\u0647\u0630\u0627 \u0627\u0644\u0642\u0631\u0627\u0631 \u0648\u0644\u0627 \u064a\u0639\u0648\u0636 \u0639\u0644\u064a\u0647 \u0645\u0646 \u0642\u064a\u0645\u0629 \u0648\u062a\u0643\u0627\u0644\u064a\u0641\u0627\u0644\u0625\u0646\u0634\u0627\u0621\u0627\u062a \u0648\u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0623\u062e\u0631\u0649 \u0625\u0644\u0627 \u0641\u064a \u062d\u0627\u0644 \u0627\u0644\u0638\u0631\u0648\u0641 \u0627\u0644\u0642\u0627\u0647\u0631\u0629 \u0648\u064a\u0639\u0648\u062f \u062a\u0642\u062f\u064a\u0631 \u0647\u0630\u0647 \u0627\u0644\u0638\u0631\u0648\u0641 \u0625\u0644\u0649\u0644\u062c\u0646\u0629 \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0627\u0644\u0645\u0639\u0646\u064a\u0629 \u0648\u0639\u0644\u0649 \u0623\u0644\u0627 \u064a\u0632\u064a\u062f \u0627\u0644\u062a\u0639\u0648\u064a\u0636 \u0639\u0644\u0649 \u0627\u0644\u0643\u0644\u0641\u0629 \u0627\u0644\u0641\u0639\u0644\u064a\u0629 .<\/p>\n

\u062c\u0640- \u064a\u062a\u0645 \u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u0623\u0642\u0633\u0627\u0637 \u0648\u0641\u0642 \u0623\u062d\u0643\u0627\u0645 \u0642\u0631\u0627\u0631 \u0648\u0632\u064a\u0631 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0631\u0642\u0645 \/103\/ \u0644\u0639\u0627\u0645 1972 \u0648\u0645\u0644\u0627\u062d\u0642\u0647 \u0627\u0644\u0645\u062a\u0636\u0645\u0646 \u0646\u0638\u0627\u0645 \u0627\u0644\u062a\u062d\u0642\u0642 \u0648\u0627\u0644\u062c\u0628\u0627\u064a\u0629 \u0641\u064a \u0627\u0644\u0648\u062d\u062f\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0648\u062a\u0628\u0639\u0627\u064b\u0644\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u062a\u0635\u0641\u064a\u0629 \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u0629 \u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0648\u0644\u0627 \u062a\u062d\u062a\u0633\u0628 \u0647\u0630\u0647 \u0627\u0644\u0623\u0642\u0633\u0627\u0637 \u0636\u0645\u0646\u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u062a\u064a \u062a\u0648\u0632\u0651\u0639 \u0639\u0644\u064a\u0647\u0627 \u0639\u0627\u0626\u062f\u0627\u062a \u0627\u0644\u062c\u0628\u0627\u064a\u0629 .<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 12-\u0623- \u062a\u0642\u0648\u0645 \u0644\u062c\u0646\u0629\u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0628\u0645\u0646\u062d \u0627\u0644\u062a\u0631\u0627\u062e\u064a\u0635 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0644\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629 \u0639\u0644\u0649 \u0623\u0631\u0636 \u0627\u0644\u0645\u0646\u0637\u0642\u0629\u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 .<\/p>\n

\u0628- \u062a\u0642\u0648\u0645 \u0645\u062f\u064a\u0631\u064a\u0629 \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0628\u062a\u0633\u062c\u064a\u0644 \u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u0631\u062e\u064a\u0635 \u0628\u0627\u0644\u0628\u0646\u0627\u0621\u0627\u0644\u0645\u0642\u062f\u0645\u0629 \u0625\u0644\u064a\u0647\u0627 \u0645\u0646 \u0642\u0628\u0640\u0644<\/p>\n

\u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0648\u062a\u0646\u0638\u0645 \u0627\u0644\u0623\u0636\u0627\u0628\u064a\u0631 \u0627\u0644\u0644\u0627\u0632\u0645\u0629 \u0644\u0630\u0644\u0643 \u0648\u062a\u0633\u062a\u0643\u0645\u0644\u0648\u062b\u0627\u0626\u0642\u0647\u0627 \u0648\u0641\u0642 \u0645\u0628\u062f\u0623 \u0627\u0644\u0646\u0627\u0641\u0630\u0629 \u0627\u0644\u0648\u0627\u062d\u062f\u0629<\/p>\n

\u062c\u0640- \u0625\u0644\u0649 \u0623\u0646 \u064a\u062a\u0645 \u0625\u062d\u062f\u0627\u062b \u0627\u0644\u0648\u062d\u062f\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629\u0627\u0644\u062a\u064a \u0633\u062a\u062d\u0644 \u0645\u062d\u0644 \u0644\u062c\u0646\u0629 \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0648\u0628\u0645\u0627 \u0644\u0627 \u064a\u062a\u0639\u0627\u0631\u0636 \u0645\u0639 \u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0648\u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0646\u0627\u0641\u0630\u0629\u060c \u062a\u0645\u0627\u0631\u0633 \u0644\u062c\u0646\u0629 \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0635\u0644\u0627\u062d\u064a\u0627\u062a \u0648\u0627\u062e\u062a\u0635\u0627\u0635\u0627\u062a \u0627\u0644\u0648\u062d\u062f\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0648\u0641\u0642 \u0623\u062d\u0643\u0627\u0645 \u0642\u0627\u0646\u0648\u0646\u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0631\u0642\u0645 ( 15 ) \u0644\u0639\u0627\u0645 1971 \u0648\u0644\u0627\u0626\u062d\u062a\u0647 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629 \u0648\u062a\u0639\u062f\u064a\u0644\u0627\u062a\u0647\u0645\u0627 \u060c \u0648\u0636\u0645\u0646 \u062d\u062f\u0648\u062f\u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u062d\u0635\u0631\u0627\u064b .<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 13-\u0623- \u064a\u064f\u062d\u062f\u062b \u0628\u0642\u0631\u0627\u0631 \u0645\u0646 \u0648\u0632\u064a\u0631 \u0627\u0644\u0625\u062f\u0627\u0631\u0629\u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0648\u0627\u0644\u0628\u064a\u0626\u0629 \u0644\u0643\u0644 \u0645\u0646\u0637\u0642\u0629 \u062a\u0646\u0645\u0648\u064a\u0629 \u0645\u062f\u064a\u0631\u064a\u0629 \u0645\u0646 \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0641\u0638\u0629 \u0627\u0644\u0645\u062e\u062a\u0635\u0629 \u060c \u0648\u064a\u062c\u0648\u0632\u0623\u0646 \u062a\u0643\u0648\u0646 \u0645\u062f\u064a\u0631\u064a\u0629 \u0648\u0627\u062d\u062f\u0629 \u0644\u0623\u0643\u062b\u0631 \u0645\u0646 \u0645\u0646\u0637\u0642\u0629 \u062a\u0646\u0645\u0648\u064a\u0629 \u062d\u0633\u0628 \u0627\u0644\u062d\u0627\u062c\u0629 \u0648\u0627\u0644\u0645\u0648\u0642\u0639 \u0648\u0627\u0644\u0645\u0633\u0627\u062d\u0629 \u0648\u062a\u062a\u0648\u0644\u0649 :<\/p>\n

1- \u0625\u0639\u062f\u0627\u062f \u0645\u0634\u0631\u0648\u0639 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0644\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0648\u0631\u0641\u0639\u0647\u0627 \u0644\u0644\u062c\u0646\u0629 \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0644\u0627\u0639\u062a\u0645\u0627\u062f\u0647\u0627\u0648\u0627\u0633\u062a\u0643\u0645\u0627\u0644 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0635\u062f\u0648\u0631\u0647\u0627 .<\/p>\n

2- \u0625\u0639\u062f\u0627\u062f \u0623\u0636\u0627\u0628\u064a\u0631 \u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u0628\u0646\u0649 \u0627\u0644\u062a\u062d\u062a\u064a\u0629\u0648\u0627\u0644\u0645\u0631\u0627\u0641\u0642 \u0627\u0644\u0645\u0631\u0627\u062f \u062a\u0646\u0641\u064a\u0630\u0647\u0627 \u0648\u0641\u0642 \u0627\u0644\u0645\u0631\u0627\u062d\u0644 \u0627\u0644\u0645\u062d\u062f\u062f\u0629 \u0645\u0646 \u0642\u0628\u0644 \u0644\u062c\u0646\u0629 \u0627\u0644\u0645\u0646\u0637\u0642\u0629 .<\/p>\n

3- \u0645\u062a\u0627\u0628\u0639\u0629 \u062a\u0646\u0641\u064a\u0630 \u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u0628\u0646\u0649 \u0627\u0644\u062a\u062d\u062a\u064a\u0629 \u0648\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0634\u0647\u0631\u064a\u0629 \u0644\u062a\u062a\u0628\u0639 \u0627\u0644\u062a\u0646\u0641\u064a\u0630 \u0648\u0631\u0641\u0639\u0647\u0627\u0625\u0644\u0649 \u0644\u062c\u0646\u0629 \u0627\u0644\u0645\u0646\u0637\u0642\u0629 .<\/p>\n

4- \u0627\u0633\u062a\u0644\u0627\u0645 \u0643\u0627\u0641\u0629 \u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u062e\u0635\u064a\u0635 \u0648\u0627\u0644\u0634\u0631\u0627\u0621 \u0648\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062c\u062f\u0627\u0648\u0644\u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0647\u0630\u0647 \u0627\u0644\u0637\u0644\u0628\u0627\u062a \u0648\u0631\u0641\u0639\u0647\u0627 \u0625\u0644\u0649 \u0644\u062c\u0646\u0629 \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 .<\/p>\n

5- \u0625\u0639\u062f\u0627\u062f \u0645\u0634\u0627\u0631\u064a\u0639\u0639\u0642\u0648\u062f \u0627\u0644\u0628\u064a\u0639 \u0644\u0645\u0646 \u062a\u0645 \u0627\u0644\u0645\u0648\u0627\u0641\u0642\u0629 \u0639\u0644\u0649 \u0637\u0644\u0628\u0647 \u0648\u0641\u0642 \u0627\u0644\u0646\u0645\u0648\u0630\u062c \u0627\u0644\u0645\u0639\u062a\u0645\u062f \u0645\u0646 \u0644\u062c\u0646\u0629 \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629\u0648\u0631\u0641\u0639\u0647 \u0625\u0644\u0649 \u0627\u0644\u0645\u062d\u0627\u0641\u0638 \u2013 \u0631\u0626\u064a\u0633 \u0627\u0644\u0644\u062c\u0646\u0629 .<\/p>\n

6- \u062a\u0633\u0644\u064a\u0645 \u0627\u0644\u0645\u0642\u0627\u0633\u0645 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 \u0625\u0644\u0649 \u0623\u0635\u062d\u0627\u0628\u0647\u0627 .<\/p>\n

7- \u0627\u0633\u062a\u0644\u0627\u0645 \u0637\u0644\u0628\u0627\u062a \u0648\u0623\u0636\u0627\u0628\u064a\u0631 \u0627\u0644\u062a\u0631\u062e\u064a\u0635 \u0628\u0627\u0644\u0628\u0646\u0627\u0621 \u0648\u0641\u0642 \u0646\u0638\u0627\u0645 \u0636\u0627\u0628\u0637\u0629 \u0627\u0644\u0628\u0646\u0627\u0621 \u0627\u0644\u0645\u0635\u062f\u0642\u0648\u0631\u0641\u0639\u0647\u0627 \u0625\u0644\u0649 \u0627\u0644\u0644\u062c\u0646\u0629 \u0644\u0625\u0635\u062f\u0627\u0631 \u0627\u0644\u0642\u0631\u0627\u0631 \u0627\u0644\u0644\u0627\u0632\u0645 .<\/p>\n

8- \u0645\u062a\u0627\u0628\u0639\u0629 \u062a\u0646\u0641\u064a\u0630 \u0631\u062e\u0635 \u0627\u0644\u0628\u0646\u0627\u0621\u0648\u0645\u0631\u0627\u0642\u0628\u0629 \u062a\u0646\u0641\u064a\u0630\u0647\u0627 \u0648\u0641\u0642 \u0627\u0644\u0645\u062e\u0637\u0637\u0627\u062a \u0627\u0644\u0645\u0635\u062f\u0642\u0629 \u0648\u0642\u0645\u0639 \u0627\u0644\u0645\u062e\u0627\u0644\u0641\u0627\u062a .<\/p>\n

9- \u0627\u0633\u062a\u0644\u0627\u0645 \u0637\u0644\u0628\u0627\u062a\u0627\u0644\u062a\u0631\u062e\u064a\u0635 \u0627\u0644\u0625\u062f\u0627\u0631\u064a \u0648\u0627\u0644\u0628\u064a\u0626\u064a \u0648\u0631\u0641\u0639\u0647\u0627 \u0625\u0644\u0649 \u0644\u062c\u0646\u0629 \u0627\u0644\u0645\u0646\u0637\u0642\u0629 .<\/p>\n

10- \u0645\u062a\u0627\u0628\u0639\u0629 \u062a\u062d\u0635\u064a\u0644\u0627\u0644\u0623\u0642\u0633\u0627\u0637 \u0648\u0627\u0644\u0631\u0633\u0648\u0645 \u0648\u0627\u0644\u063a\u0631\u0627\u0645\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 .<\/p>\n

11- \u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0648\u0635\u064a\u0627\u0646\u0629 \u0648\u062a\u062e\u062f\u064a\u0645 \u0627\u0644\u0645\u0646\u0637\u0642\u0629\u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0631\u064a\u062b\u0645\u0627 \u064a\u062a\u0645 \u0625\u062d\u062f\u0627\u062b \u0648\u062d\u062f\u0629 \u0625\u062f\u0627\u0631\u064a\u0629 .<\/p>\n

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

\u0628- \u064a\u0633\u0645\u0649 \u0645\u062f\u064a\u0631 \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0628\u0642\u0631\u0627\u0631 \u0645\u0646 \u0648\u0632\u064a\u0631\u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0648\u0627\u0644\u0628\u064a\u0626\u0629 \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0627\u0642\u062a\u0631\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0641\u0638 \u0645\u0646 \u0627\u0644\u0645\u0647\u0646\u062f\u0633\u064a\u0646 \u0648\u0630\u0648 \u062e\u0628\u0631\u0629 \u0644\u0627 \u062a\u0642\u0644 \u0639\u0646\u0639\u0634\u0631 \u0633\u0646\u0648\u0627\u062a .<\/p>\n

\u0627\u0644\u0641\u0635\u0640\u0644 \u0627\u0644\u062b\u0627\u0644\u0640\u062b<\/p>\n

\u062a\u0645\u0648\u064a\u0644\u0625\u0646\u0634\u0627\u0621 \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0627\u0644\u0634\u0627\u0645\u0644\u0629<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 14-\u0623- \u064a\u0643\u0648\u0646 \u0644\u0643\u0644 \u0645\u0646\u0637\u0642\u0629 \u062a\u0646\u0645\u0648\u064a\u0629\u0645\u0648\u0627\u0632\u0646\u0629 \u0645\u0633\u062a\u0642\u0644\u0629 \u062e\u0627\u0635\u0629 \u0628\u0647\u0627 \u062a\u0636\u0639\u0647\u0627 \u0644\u062c\u0646\u0629 \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0648\u0641\u0642\u0627\u064b \u0644\u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0648\u062d\u062f\u0627\u062a\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u060c \u0648\u062a\u062d\u062f\u062f \u0641\u064a\u0647\u0627 \u0648\u0627\u0631\u062f\u0627\u062a\u0647\u0627 \u0648\u0646\u0641\u0642\u0627\u062a\u0647\u0627 \u0628\u062d\u064a\u062b \u064a\u0633\u062c\u0644 \u0641\u064a \u0642\u0633\u0645 \u0627\u0644\u0648\u0627\u0631\u062f\u0627\u062a \u0627\u0644\u0622\u062a\u064a :<\/p>\n

1 – \u0627\u0644\u0642\u0631\u0648\u0636 \u0648\u0627\u0644\u0625\u0639\u0627\u0646\u0627\u062a \u0645\u0646 \u0635\u0646\u062f\u0648\u0642 \u0627\u0644\u062f\u064a\u0646 \u0627\u0644\u0639\u0627\u0645 .<\/p>\n

2 – \u0627\u0644\u0642\u0631\u0648\u0636 \u0627\u0644\u062a\u064a \u062a\u062d\u0635\u0644\u0639\u0644\u064a\u0647\u0627 \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0645\u0646 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u0645\u062a\u062e\u0635\u0635\u0629 \u0648\u0635\u0646\u0627\u062f\u064a\u0642 \u0627\u0644\u0627\u062f\u062e\u0627\u0631<\/p>\n

3 – \u0627\u0644\u0645\u0646\u062d\u0648\u0627\u0644\u0647\u0628\u0627\u062a \u0627\u0644\u0645\u0642\u062f\u0645\u0629 \u0645\u0646 \u0627\u0644\u0645\u0635\u0627\u062f\u0631 \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629 \u0628\u0639\u062f \u0642\u0628\u0648\u0644\u0647\u0627 \u0645\u0646 \u0631\u0626\u0627\u0633\u0629 \u0645\u062c\u0644\u0633 \u0627\u0644\u0648\u0632\u0631\u0627\u0621 .<\/p>\n

4 – \u0648\u0627\u0631\u062f\u0627\u062a \u0627\u0644\u0633\u0644\u0641 \u0648\u0627\u0644\u0628\u064a\u0639 \u0648\u0627\u0644\u0625\u064a\u062c\u0627\u0631 \u0644\u0644\u0645\u0642\u0627\u0633\u0645 \u0627\u0644\u0645\u0639\u062f\u0651\u0629 \u0644\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0640\u0629 \u0648\u0627\u0644\u0631\u0633\u0640\u0648\u0645<\/p>\n

\u0648\u0627\u0644\u063a\u0631\u0627\u0645\u0627\u062a \u0627\u0644\u0645\u0641\u0631\u0648\u0636\u0629 \u0641\u064a \u0646\u0637\u0627\u0642 \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0648\u062c\u0645\u064a\u0639 \u0627\u0644\u0648\u0627\u0631\u062f\u0627\u062a \u0627\u0644\u0646\u0627\u062c\u0645\u0629 \u0639\u0646 \u0646\u0634\u0627\u0637\u0627\u062a\u0647\u0627\u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629 .<\/p>\n

5 – \u0646\u0633\u0628\u0629 \u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0644\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0642\u062f\u0631\u0647\u0627 (5 %) \u062e\u0645\u0633\u0629\u0628\u0627\u0644\u0645\u0627\u0626\u0629 \u0648\u0641\u0642 \u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0645\u0627\u062f\u0629 \/8\/ \u0645\u0646 \u0647\u0630\u0627 \u0627\u0644\u0642\u0631\u0627\u0631 .<\/p>\n

6 – \u0646\u0633\u0628\u0629 (5 %) \u062e\u0645\u0633\u0629 \u0628\u0627\u0644\u0645\u0627\u0626\u0629\u0645\u0646 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062d\u0633\u0648\u0628\u0629 \u0648\u0641\u0642\u0627\u064b \u0644\u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0641\u0642\u0631\u0629\/\u062c\/ \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 \u0627\u0644\u0631\u0627\u0628\u0639\u0629 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646\u0627\u0644\u0627\u0633\u062a\u0645\u0644\u0627\u0643 \u0644\u0642\u0627\u0621 \u0633\u0627\u0626\u0631 \u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0623\u062e\u0631\u0649 .<\/p>\n

\u0628- \u064a\u0633\u062c\u0644 \u0641\u064a \u062c\u0627\u0646\u0628 \u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0643\u0644 \u0645\u0627 \u064a\u0646\u0641\u0642\u0639\u0644\u0649 \u0625\u0646\u0634\u0627\u0621 \u0647\u0630\u0647 \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0648\u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 .<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 15- \u064a\u062a\u0645 \u0627\u0644\u0625\u0646\u0641\u0627\u0642\u0639\u0644\u0649 \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0627\u0644\u0634\u0627\u0645\u0644\u0629 \u0648\u0641\u0642 \u0646\u0638\u0627\u0645 \u0627\u0644\u0639\u0642\u0648\u062f \u0627\u0644\u0646\u0627\u0641\u0630 \u0648\u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0648\u062d\u062f\u0627\u062a\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 .<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 16- \u064a\u062a\u0645 \u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0627\u0644\u0634\u0627\u0645\u0644\u0629 \u0648\u0641\u0642 \u0627\u0644\u0622\u062a\u064a :<\/p>\n

\u0623 \u2013 \u0627\u0644\u0642\u0631\u0648\u0636 \u0648\u0627\u0644\u0625\u0639\u0627\u0646\u0627\u062a \u0645\u0646 \u0635\u0646\u062f\u0648\u0642 \u0627\u0644\u062f\u064a\u0646 \u0627\u0644\u0639\u0627\u0645 .<\/p>\n

\u0628- \u0627\u0644\u0642\u0631\u0648\u0636 \u0627\u0644\u062a\u064a \u062a\u062d\u0635\u0644\u0639\u0644\u064a\u0647\u0627 \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0645\u0646 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u0645\u062a\u062e\u0635\u0635\u0629 \u0648\u0635\u0646\u0627\u062f\u064a\u0642 \u0627\u0644\u0627\u062f\u062e\u0627\u0631 .<\/p>\n

\u062c\u0640- \u0627\u0644\u0623\u0642\u0633\u0627\u0637 \u0627\u0644\u062a\u064a\u064a\u0633\u062f\u062f\u0647\u0627 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u0648\u0646 \u0648\u0627\u0644\u0645\u0633\u062a\u0641\u064a\u062f\u0648\u0646 \u0645\u0646 \u0627\u0644\u062a\u062e\u0635\u0635 \u0648\u0641\u0648\u0627\u0626\u062f \u0627\u0644\u062a\u0623\u062e\u064a\u0631 .<\/p>\n

\u0627\u0644\u0641\u0635\u0640\u0644 \u0627\u0644\u0631\u0627\u0628\u0640\u0639<\/p>\n

\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0623\u0631\u0636 \u0627\u0644\u0645\u0646\u0637\u0642\u0629\u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0627\u0644\u0634\u0627\u0645\u0644\u0629<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 17-\u0623 \u2013 \u064a\u062a\u0645 \u062d\u0633\u0627\u0628 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0627\u0644\u062a\u0642\u062f\u064a\u0631\u064a\u0629\u0644\u0623\u0631\u0636 \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0627\u0644\u0634\u0627\u0645\u0644\u0629 \u0648\u0644\u0643\u0644 \u0645\u0631\u062d\u0644\u0629 \u0645\u0646 \u0645\u0631\u0627\u062d\u0644 \u0625\u0646\u062c\u0627\u0632 \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0639\u0644\u0649 \u062d\u062f\u0629 \u0645\u0646 \u0642\u0628\u0644\u0644\u062c\u0646\u0629 \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0648\u0627\u0631\u062f \u0630\u0643\u0631\u0647\u0627 \u0641\u064a \u0627\u0644\u0641\u0642\u0631\u0629 ( \u062c ) \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 \/4\/ \u0645\u0646\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0627\u0633\u062a\u0645\u0644\u0627\u0643 \u0627\u0644\u0635\u0627\u062f\u0631 \u0628\u0627\u0644\u0645\u0631\u0633\u0648\u0645 \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u064a \u0631\u0642\u0645 \/20\/ \u0644\u0639\u0627\u0645 1983 \u0648\u0647\u064a :<\/p>\n

1- \u0642\u064a\u0645\u0629 \u0639\u0642\u0627\u0631\u0627\u062a \u0623\u0631\u0627\u0636\u064a \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0648\u0628\u062f\u0644\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u0645\u0644\u0627\u0643 .<\/p>\n

2- \u062a\u0639\u0648\u064a\u0636\u0627\u062a \u0627\u0644\u0625\u062e\u0644\u0627\u0621\u0648\u0625\u062a\u0644\u0627\u0641 \u0627\u0644\u0645\u0632\u0631\u0648\u0639\u0627\u062a \u0648\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0648\u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0637\u0628\u0648\u063a\u0631\u0627\u0641\u064a\u0629 \u0648\u0627\u0644\u0645\u0633\u0627\u062d\u064a\u0629 \u0648\u062a\u0639\u0648\u064a\u0636\u0627\u062a \u0644\u062c\u0627\u0646\u0627\u0644\u0627\u0633\u062a\u0645\u0644\u0627\u0643 .<\/p>\n

3- \u0633\u0627\u0626\u0631 \u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0623\u062e\u0631\u0649 \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647\u0627 \u0628\u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0628\u0646\u062f\/2\/\u0645\u0646\u0627\u0644\u0641\u0642\u0631\u0629 (\u062c\u0640) \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 \/4\/ \u0627\u0644\u0645\u0630\u0643\u0648\u0631\u0629 \u0623\u0639\u0644\u0627\u0647 .<\/p>\n

4- \u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0645\u0631\u0627\u0641\u0642 \u0627\u0644\u0639\u0627\u0645\u0629 \u0627\u0644\u062a\u064a\u062a\u062a\u062d\u0645\u0644\u0647\u0627 \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 .<\/p>\n

5- \u0646\u0641\u0642\u0627\u062a \u0625\u062f\u0627\u0631\u0629 \u0648\u0642\u062f\u0631\u0647\u0627 ( 5 % ) \u062e\u0645\u0633\u0629 \u0628\u0627\u0644\u0645\u0627\u0626\u0629 \u0645\u0646\u0645\u062c\u0645\u0648\u0639 \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0645\u0634\u0627\u0631 \u0625\u0644\u064a\u0647\u0627 \u0641\u064a \u0627\u0644\u0628\u0646\u0648\u062f \/ 1 \u2013 2 \u2013 4 \/ \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0627\u062f\u0629 .<\/p>\n

6- \u0641\u0648\u0627\u0626\u062f \u0627\u0644\u0642\u0631\u0648\u0636 \u0625\u0646 \u0648\u062c\u062f\u062a \u0648\u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0627\u0644\u062a\u064a \u062a\u062a\u062d\u0645\u0644\u0647\u0627 \u0627\u0644\u062c\u0647\u0629 \u0627\u0644\u0645\u0633\u062a\u0645\u0644\u0643\u0629 \u0639\u0646 \u0623\u064a \u0645\u0646 \u0627\u0644\u0645\u0628\u0627\u0644\u063a\u0627\u0644\u0645\u0630\u0643\u0648\u0631\u0629 \u0628\u0627\u0644\u0628\u0646\u0648\u062f \/1 \u2013 2 \u2013 3 \u2013 4\/\u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0641\u0642\u0631\u0629 \u060c \u0648\u0641\u064a \u062d\u0627\u0644 \u062a\u0639\u0630\u0631 \u062a\u062d\u062f\u064a\u062f \u0625\u062d\u062f\u0649 \u0627\u0644\u0646\u0641\u0642\u0627\u062a\u0627\u0644\u062a\u064a \u0633\u0628\u0642 \u0630\u0643\u0631\u0647\u0627 \u0641\u0644\u0644\u062c\u0647\u0629 \u0627\u0644\u0645\u0633\u062a\u0645\u0644\u0643\u0629 \u0623\u0646 \u062a\u0639\u062a\u0645\u062f \u0641\u064a \u0625\u062c\u0631\u0627\u0621 \u062d\u0633\u0627\u0628\u0647\u0627 \u0639\u0644\u0649 \u062a\u0642\u062f\u064a\u0631\u0627\u062a \u064a\u0642\u0631\u0651\u0647\u0627 \u0622\u0645\u0631\u0627\u0644\u0635\u0631\u0641 .<\/p>\n

7- \u0643\u0627\u0641\u0629 \u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0623\u062e\u0631\u0649 \u0627\u0644\u062a\u064a \u064a\u062a\u0645 \u0627\u0646\u0641\u0627\u0642\u0647\u0627 \u0644\u0635\u0627\u0644\u062d \u0627\u0644\u0645\u0646\u0637\u0642\u0629 (\u0631\u0648\u0627\u062a\u0628\u0648\u0623\u062c\u0648\u0631 – \u062d\u0648\u0627\u0641\u0632- \u062a\u0639\u0648\u064a\u0636\u0627\u062a \u0645\u0639\u062f\u0627\u062a \u0648\u0622\u0644\u064a\u0627\u062a- \u0646\u0641\u0642\u0627\u062a \u062a\u0623\u0633\u064a\u0633- \u062f\u0639\u0627\u064a\u0629 \u0648\u0625\u0639\u0644\u0627\u0646 00000 )<\/p>\n

\u0628 – \u062a\u0634\u0643\u0644 \u0628\u0642\u0631\u0627\u0631 \u0645\u0646 \u0627\u0644\u0645\u062d\u0627\u0641\u0638 ( \u0631\u0626\u064a\u0633 \u0644\u062c\u0646\u0629 \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0641\u0638\u0629 \u0627\u0644\u0645\u0639\u0646\u064a\u0629 ) \u0644\u062c\u0646\u0629\u0645\u0646 \u062e\u0628\u0631\u0627\u0621 \u0645\u062a\u062e\u0635\u0635\u064a\u0646 \u0641\u064a \u062a\u062e\u0645\u064a\u0646 \u0627\u0644\u0623\u0631\u0627\u0636\u064a \u0644\u062a\u062d\u062f\u064a\u062f \u0642\u064a\u0645\u0629 \u0643\u0644 \u0645\u0642\u0633\u0645 \u0645\u0646 \u0627\u0644\u0645\u0642\u0627\u0633\u0645 \u062a\u0628\u0639\u0627\u064b \u0644\u0644\u0639\u0648\u0627\u0645\u0644\u0627\u0644\u062a\u064a \u062a\u0645\u064a\u0651\u0632\u0647 \u0648\u0628\u0645\u0627 \u0644\u0627\u064a\u0642\u0644 \u0639\u0646 \u0627\u0644\u0643\u0644\u0641\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u062a\u062c\u0647\u064a\u0632 \u0627\u0644\u0645\u0648\u0642\u0639 \u0644\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u060c \u0648\u062a\u062e\u0636\u0639 \u0642\u0631\u0627\u0631\u0627\u062a\u0647\u0630\u0647 \u0627\u0644\u0644\u062c\u0646\u0629 \u0644\u0644\u062a\u0635\u062f\u064a\u0642 \u0645\u0646 \u0644\u062c\u0646\u0629 \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0648\u0627\u0644\u0645\u0643\u062a\u0628 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a \u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0645\u062d\u0627\u0641\u0638\u0629\u0627\u0644\u0645\u0639\u0646\u064a\u0629 .<\/p>\n

\u0627\u0644\u0641\u0635\u0640\u0644 \u0627\u0644\u062e\u0627\u0645\u0640\u0633<\/p>\n

\u0628\u064a\u0639 \u0648\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0645\u0642\u0627\u0633\u0645 \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 18- \u064a\u062a\u0645 \u0628\u064a\u0639 \u0648\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0645\u0642\u0627\u0633\u0645 \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0648\u0641\u0642 \u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646\u0648\u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629 \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0648\u0648\u0641\u0642 \u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0639\u0642\u0648\u062f \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629\u0627\u0644\u0645\u0639\u0646\u064a\u0629 \u0648\u0628\u0627\u0644\u062a\u0646\u0633\u064a\u0642 \u0645\u0639\u0647\u0627 .<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 19- \u064a\u062a\u0645 \u0627\u0644\u0628\u064a\u0639 \u0648\u0627\u0644\u062a\u062e\u0635\u064a\u0635 \u0644\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u0628\u0645\u0633\u0627\u062d\u0627\u062a \u062a\u062a\u0644\u0627\u0621\u0645 \u0645\u0639 \u062d\u062c\u0645 \u0648\u0637\u0628\u064a\u0639\u0629 \u0639\u0645\u0644 \u0645\u0634\u0631\u0648\u0639\u0647 \u0628\u062d\u064a\u062b \u0644\u0627 \u062a\u0632\u064a\u062f \u0639\u0644\u0649 \u0645\u0627 \u062a\u062d\u062a\u0627\u062c\u0647 \u0637\u0628\u064a\u0639\u0629 \u0639\u0645\u0644\u0627\u0644\u0645\u0634\u0631\u0648\u0639 \u0648\u0641\u0642 \u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u062c\u062f\u0648\u0649 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0645\u062e\u0637\u0637 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0639\u0627\u0645 \u0648\u0646\u0638\u0627\u0645 \u0636\u0627\u0628\u0637\u0629 \u0627\u0644\u0628\u0646\u0627\u0621 .<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 20- \u064a\u0644\u062a\u0632\u0645 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631 \u0628\u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0628\u0627\u0644\u0628\u0646\u0627\u0621 \u0648\u0627\u0644\u0625\u0646\u0634\u0627\u0621 \u062e\u0644\u0627\u0644 \u0641\u062a\u0631\u0629 \u0644\u0627\u062a\u0632\u064a\u062f \u0639\u0644\u0649 \u0639\u0627\u0645 \u0648\u0627\u062d\u062f \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u062a\u0648\u0642\u064a\u0639 \u0639\u0642\u062f \u0627\u0644\u0628\u064a\u0639 \u0623\u0648 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0648\u0627\u0644\u0627\u0646\u062a\u0647\u0627\u0621 \u0645\u0646 \u062a\u0646\u0641\u064a\u0630\u0627\u0644\u0645\u0634\u0631\u0648\u0639 \u062e\u0644\u0627\u0644 \u0627\u0644\u0645\u062f\u0629 \u0627\u0644\u0645\u062d\u062f\u062f\u0629 \u0641\u064a \u0627\u0644\u062a\u0631\u062e\u064a\u0635 \u062a\u062d\u062a \u0637\u0627\u0626\u0644\u0629 \u0625\u0644\u063a\u0627\u0621 \u0627\u0644\u0639\u0642\u062f \u0648\u062a\u063a\u0631\u064a\u0645\u0647 \u0628\u0646\u0633\u0628\u0629 (10 %) \u0645\u0646 \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0642\u0633\u0645 .<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 21- \u0645\u0639 \u0645\u0631\u0627\u0639\u0627\u0629 \u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0645\u0627\u062f\u0629 \/18\/ \u0627\u0644\u0633\u0627\u0628\u0642\u0629 \u064a\u062c\u0648\u0632\u0644\u0644\u0645\u0633\u062a\u062b\u0645\u0631 \u0641\u064a \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0627\u0644\u0628\u064a\u0639 \u0623\u0648 \u0627\u0644\u062a\u0646\u0627\u0632\u0644 \u0639\u0646 \u0645\u0634\u0631\u0648\u0639\u0647 \u0628\u0639\u062f \u0627\u0633\u062a\u0643\u0645\u0627\u0644 \u0628\u0646\u0627\u0626\u0647\u0648\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0647 \u0641\u064a\u0645\u0627 \u0631\u064f\u062e\u0635 \u0644\u0647
\n\u0627\u0644\u0641\u0635\u0640\u0644 \u0627\u0644\u0633\u0640\u0627\u062f\u0633<\/p>\n

\u0623\u062d\u0643\u0640\u0627\u0645 \u0639\u0627\u0645\u0640\u0629<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 22 – \u064a\u0639\u062a\u0628\u0631 \u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647 \u0641\u064a \u0627\u0644\u0628\u0646\u062f \/1\/ \u0645\u0646 \u0627\u0644\u0641\u0642\u0631\u0629 ( \u0623 ) \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 \/13\/ \u0645\u0646 \u0647\u0630\u0627 \u0627\u0644\u0642\u0631\u0627\u0631 \u062c\u0632\u0621\u0627\u064b \u0645\u0646 \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0642\u0633\u0645 \u062d\u0627\u0644 \u0627\u0642\u062a\u0631\u0627\u0646 \u0637\u0644\u0628 \u0627\u0644\u0634\u0631\u0627\u0621\u0628\u0627\u0644\u0645\u0648\u0627\u0641\u0642\u0629 \u0648\u064a\u0631\u062f \u0625\u0644\u0649 \u0635\u0627\u062d\u0628\u0647 \u062e\u0644\u0627\u0644 \u0645\u062f\u0629 \u0634\u0647\u0631 \u0641\u064a \u062d\u0627\u0644 \u0639\u062f\u0645 \u0627\u0642\u062a\u0631\u0627\u0646 \u0637\u0644\u0628\u0647 \u0628\u0627\u0644\u0645\u0648\u0627\u0641\u0642\u0629 \u0648\u064a\u0635\u0627\u062f\u0631\u0647\u0630\u0627 \u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u0644\u0635\u0627\u0644\u062d \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0625\u0630\u0627 \u0623\u062e\u0644 \u0637\u0627\u0644\u0628 \u0627\u0644\u0634\u0631\u0627\u0621 \u0628\u0645\u0627 \u0623\u0648\u062c\u0628\u0647 \u0647\u0630\u0627 \u0627\u0644\u0642\u0631\u0627\u0631 \u0628\u0639\u062f\u0627\u0642\u062a\u0631\u0627\u0646 \u0637\u0644\u0628\u0647 \u0628\u0627\u0644\u0645\u0648\u0627\u0641\u0642\u0629<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 23- \u062a\u0642\u0648\u0645 \u0645\u062f\u064a\u0631\u064a\u0629 \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0628\u062a\u0633\u0644\u064a\u0645\u0627\u0644\u0645\u0642\u0633\u0645 \u0625\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631 \u0628\u0645\u0648\u062c\u0628 \u0636\u0628\u0637 \u0623\u0635\u0648\u0644\u064a \u064a\u064f\u0646\u0638\u0645 \u0645\u0646 \u0642\u0628\u0644\u0647\u0627 \u0648\u064a\u0648\u0642\u0639 \u0639\u0644\u064a\u0647 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631 \u0625\u0634\u0639\u0627\u0631\u0627\u064b\u0628\u0627\u0644\u0645\u0648\u0627\u0641\u0642\u0629 \u060c \u0648\u064a\u0639\u062a\u0628\u0631 \u0647\u0630\u0627 \u0627\u0644\u062a\u0648\u0642\u064a\u0639 \u0628\u0645\u062b\u0627\u0628\u0629 \u0645\u0639\u0627\u064a\u0646\u0629 \u0634\u0627\u0645\u0644\u0629 \u0646\u0627\u0641\u064a\u0629 \u0644\u0644\u062c\u0647\u0627\u0644\u0629 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0645\u0648\u0642\u0639\u0648\u0637\u0628\u064a\u0639\u062a\u0647 \u0648\u0642\u0628\u0648\u0644\u0647 \u0628\u0648\u0636\u0639\u0647 \u0627\u0644\u0631\u0627\u0647\u0646 \u060c \u0648\u064a\u064f\u0639\u062a\u0645\u062f \u0645\u0646 \u0627\u0644\u0645\u062d\u0627\u0641\u0638 \u0623\u0648 \u0645\u0646 \u064a\u0641\u0648\u0651\u0636\u0647 .<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 24 – \u064a\u062c\u0628 \u0623\u0646 \u064a\u062a\u0636\u0645\u0646 \u0639\u0642\u062f \u0628\u064a\u0639 \u0627\u0644\u0645\u0642\u0627\u0633\u0645 \u0645\u0627 \u064a\u0644\u064a :<\/p>\n

\u0623 – \u0639\u062f\u0645\u0627\u0633\u062a\u0639\u0645\u0627\u0644 \u0627\u0644\u0645\u0642\u0633\u0645 \u0625\u0644\u0627 \u0641\u064a\u0645\u0627 \u0623\u0639\u062f \u0644\u0647 .<\/p>\n

\u0628- \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0631\u062e\u0635\u0629 \u0627\u0644\u0628\u0646\u0627\u0621 \u0648\u0625\u0646\u0647\u0627\u0626\u0647 \u0636\u0645\u0646\u0627\u0644\u0645\u062f\u0629 \u0627\u0644\u0645\u062d\u062f\u062f\u0629 \u0641\u064a \u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0648\u0627\u0644\u0623\u0646\u0638\u0645\u0629 .<\/p>\n

\u062c\u0640- \u0627\u0644\u062a\u0642\u064a\u062f \u0639\u0646\u062f \u0627\u0644\u0628\u0646\u0627\u0621 \u0628\u0627\u0644\u0634\u0631\u0648\u0637\u0627\u0644\u0641\u0646\u064a\u0629 \u0627\u0644\u0645\u062d\u062f\u062f\u0629 \u0641\u064a \u0631\u062e\u0635\u0629 \u0627\u0644\u0628\u0646\u0627\u0621 .<\/p>\n

\u062f – \u0645\u0648\u0627\u0639\u064a\u062f \u0648\u0622\u062c\u0627\u0644 \u062a\u0633\u062f\u064a\u062f \u0627\u0644\u0623\u0642\u0633\u0627\u0637 \u0648\u0642\u064a\u0645\u062a\u0647\u0627\u0648\u0627\u0644\u063a\u0631\u0627\u0645\u0627\u062a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u062d\u0627\u0644 \u0648\u062c\u0648\u062f\u0647\u0627 .<\/p>\n

\u0647\u0640- \u0634\u0631\u0648\u0637 \u0648\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0641\u0633\u062e \u0627\u0644\u0639\u0642\u062f .<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 25- \u064a\u062a\u062d\u0645\u0644 \u0627\u0644\u0634\u0627\u0631\u064a \u0623\u0648 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631 \u062c\u0645\u064a\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0631\u0633\u0648\u0645 \u0648\u0627\u0644\u0646\u0641\u0642\u0627\u062a\u0627\u0644\u062a\u064a \u062a\u062a\u0631\u062a\u0628 \u0639\u0644\u0649 \u0625\u0628\u0631\u0627\u0645 \u0639\u0642\u062f \u0627\u0644\u0634\u0631\u0627\u0621 \u0623\u0648 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 .<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 26- \u0644\u0648\u0632\u064a\u0631\u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0648\u0627\u0644\u0628\u064a\u0626\u0629 \u0635\u0631\u0641 \u0627\u0644\u0645\u0643\u0627\u0641\u0622\u062a \u0627\u0644\u062a\u0634\u062c\u064a\u0639\u064a\u0629 \u0644\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0648\u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0641\u064a \u0623\u0639\u0645\u0627\u0644\u0648\u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u062d\u0633\u0628 \u0627\u0644\u0641\u0642\u0631\u0629 (\u0632) \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 \/10\/ \u0645\u0646 \u0647\u0630\u0627 \u0627\u0644\u0642\u0631\u0627\u0631 \u0648\u062a\u0635\u062f\u0631 \u0647\u0630\u0647\u0627\u0644\u0645\u0643\u0627\u0641\u0622\u062a \u0628\u0642\u0631\u0627\u0631 \u0645\u0646\u0647 \u0628\u0646\u0627\u0621 \u0639\u0644\u0649 \u0627\u0642\u062a\u0631\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0641\u0638- \u0631\u0626\u064a\u0633 \u0644\u062c\u0646\u0629 \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0648\u062a\u0635\u0631\u0641 \u0645\u0646\u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0645\u062e\u0635\u0635\u0629 \u0641\u064a \u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0648\u0641\u0642 \u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0648\u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0646\u0627\u0641\u0630\u0629 .<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 27- \u062a\u064f\u062d\u062f\u062b \u0648\u062d\u062f\u0629 \u0625\u062f\u0627\u0631\u064a\u0629 \u0645\u0633\u062a\u0642\u0644\u0629 \u0639\u0646\u062f \u0627\u0643\u062a\u0645\u0627\u0644 \u0625\u0646\u0634\u0627\u0621 \u0648\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0627\u0644\u0634\u0627\u0645\u0644\u0629 \u0648\u062a\u062d\u0644 \u0645\u062d\u0644\u0647\u0627 \u0643\u0644\u0627\u064b \u0623\u0648 \u062c\u0632\u0621\u0627\u064b \u0648\u0641\u0642 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629\u0648\u062a\u0639\u062f\u064a\u0644\u0627\u062a\u0647 .<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 28- \u064a\u0635\u062f\u0631 \u0648\u0632\u064a\u0631 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0648\u0627\u0644\u0628\u064a\u0626\u0629 \u0627\u0644\u062a\u0639\u0644\u064a\u0645\u0627\u062a\u0627\u0644\u0644\u0627\u0632\u0645\u0629 \u0644\u062a\u0646\u0641\u064a\u0630 \u0647\u0630\u0627 \u0627\u0644\u0642\u0631\u0627\u0631 .<\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629 29- \u064a\u0646\u0634\u0631 \u0647\u0630\u0627 \u0627\u0644\u0642\u0631\u0627\u0631 \u0641\u064a \u0627\u0644\u062c\u0631\u064a\u062f\u0629\u0627\u0644\u0631\u0633\u0645\u064a\u0629 .<\/p>\n

\u062f\u0645\u0634\u0642 \/ \/ 1428 \u0627\u0644\u0645\u0648\u0627\u0641\u0642 \/ \/2007 \u0645 .<\/p>\n

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