{"id":71220,"date":"2017-05-31T00:38:50","date_gmt":"2017-05-30T21:38:50","guid":{"rendered":"http:\/\/www.mohamah.net\/law\/?p=71220"},"modified":"2017-12-03T06:33:49","modified_gmt":"2017-12-03T03:33:49","slug":"%d8%ac%d8%b1%d8%a7%d8%a6%d9%85-%d8%a7%d9%84%d8%a5%d8%ae%d9%84%d8%a7%d9%84-%d8%a8%d9%88%d8%a7%d8%ac%d8%a8-%d8%a7%d9%84%d8%a5%d9%82%d8%b1%d8%a7%d8%b1-%d9%81%d9%8a-%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9-%d8%a7","status":"publish","type":"post","link":"https:\/\/www.mohamah.net\/law\/%d8%ac%d8%b1%d8%a7%d8%a6%d9%85-%d8%a7%d9%84%d8%a5%d8%ae%d9%84%d8%a7%d9%84-%d8%a8%d9%88%d8%a7%d8%ac%d8%a8-%d8%a7%d9%84%d8%a5%d9%82%d8%b1%d8%a7%d8%b1-%d9%81%d9%8a-%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9-%d8%a7\/","title":{"rendered":"\u062c\u0631\u0627\u0626\u0645 \u0627\u0644\u0625\u062e\u0644\u0627\u0644 \u0628\u0648\u0627\u062c\u0628 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0641\u064a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 – \u0628\u062d\u062b \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u062a\u0645\u064a\u0632"},"content":{"rendered":"

\u062c\u0631\u0627\u0626\u0645 \u0627\u0644\u0625\u062e\u0644\u0627\u0644 \u0628\u0648\u0627\u062c\u0628 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0641\u064a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629<\/strong><\/p>\n

\n( \u0623 ) \u0623\u0633\u0627\u0633 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 – \u062e\u0635\u0627\u0626\u0635\u0647.<\/span>
\n (\u0628) \u0645\u062f\u0649 \u0648\u0627\u062c\u0628 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 – \u0623\u0634\u062e\u0627\u0635\u0647 – \u0645\u0636\u0645\u0648\u0646\u0647 – \u0645\u064a\u0639\u0627\u062f\u0647 – \u0645\u0643\u0627\u0646\u0647.<\/span>
\n (\u062c) \u0627\u0644\u0622\u062b\u0627\u0631 \u0627\u0644\u062c\u0646\u0627\u0626\u064a\u0629 \u0627\u0644\u0645\u062a\u0631\u062a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0625\u062e\u0644\u0627\u0644 \u0628\u0627\u0644\u0625\u0642\u0631\u0627\u0631.<\/span>
\n1 – \u062c\u0631\u0627\u0626\u0645 \u0627\u0644\u0627\u0645\u062a\u0646\u0627\u0639 \u0639\u0646 \u0627\u0644\u0625\u0642\u0631\u0627\u0631.<\/span>
\n 2 – \u062c\u0631\u0627\u0626\u0645 \u0627\u0644\u0625\u062e\u0644\u0627\u0644 \u0628\u0648\u0627\u062c\u0628 \u0627\u0644\u0635\u062f\u0642.<\/span>
\n 3 – \u062c\u0631\u0627\u0626\u0645 \u0627\u0644\u0625\u062e\u0644\u0627\u0644 \u0628\u0648\u0633\u0627\u0626\u0644 \u0627\u0644\u0641\u062d\u0635.<\/span>
\n\u0644\u0642\u062f \u062a\u0631\u062f\u062f \u0627\u0644\u0645\u0634\u0631\u0639 \u0627\u0644\u0645\u0635\u0631\u064a \u0648\u063a\u064a\u0631\u0647 \u0645\u0646 \u0627\u0644\u0645\u0634\u0631\u0639\u064a\u0646 \u0641\u064a \u0627\u0644\u0623\u0633\u0627\u0633 \u0627\u0644\u0630\u064a \u064a\u064f\u0628\u0646\u0649 \u0639\u0644\u064a\u0647 \u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0647\u0644 \u064a\u0642\u0648\u0645 \u0639\u0644\u0649 \u0645\u0638\u0627\u0647\u0631 \u062e\u0627\u0631\u062c\u064a\u0629\u060c \u0641\u0646\u062d\u0641\u0638 \u0644\u0644\u0645\u0645\u0648\u0644 \u0623\u062e\u0628\u0627\u0631\u0647 \u0648\u0623\u0633\u0631\u0627\u0631\u0647\u060c \u0623\u0645 \u064a\u0633\u062a\u0646\u062f \u0625\u0644\u0649 \u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u0645\u0648\u0644 \u0627\u0644\u0641\u0639\u0644\u064a\u0629 \u0641\u064a\u0643\u0648\u0646 \u0630\u0644\u0643 \u0623\u0642\u0631\u0628 \u0644\u0644\u0639\u062f\u0627\u0644\u0629 \u0648\u0623\u062d\u0641\u0638 \u0644\u0644\u062e\u0632\u0627\u0646\u0629\u060c \u0648\u0644\u0642\u062f \u063a\u0644\u0628\u062a \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631\u0627\u062a \u0627\u0644\u0623\u062e\u064a\u0631\u0629 \u0641\u0646\u0635 \u0627\u0644\u0634\u0627\u0631\u0639 \u0639\u0644\u0649 \u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u0645\u0648\u0644 \u0627\u0644\u062d\u0642\u064a\u0642\u064a\u0629 \u0645 (42)\u060c (47).
\n\u0648\u0647\u0648 \u0641\u064a \u0633\u0628\u064a\u0644 \u062a\u062d\u062f\u064a\u062f \u0647\u0630\u0647 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0642\u062a\u0636\u0649 \u0645\u0646 \u0627\u0644\u0645\u0645\u0648\u0644 \u0639\u0645\u0644\u0627\u064b \u0625\u064a\u062c\u0627\u0628\u064a\u064b\u0627 \u0648\u0647\u0648 \u062a\u0642\u062f\u064a\u0645 \u0625\u0642\u0631\u0627\u0631 \u0628\u0623\u0631\u0628\u0627\u062d\u0647 \u0648\u0627\u0633\u062a\u0644\u0632\u0645 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0630\u0644\u0643 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0645\u0645\u062b\u0644\u0627\u064b \u0644\u062d\u0642\u064a\u0642\u0629 \u0623\u0639\u0645\u0627\u0644\u0647 \u0648\u0646\u0634\u0627\u0637\u0647\u060c \u0648\u0623\u0648\u062c\u0628 \u0639\u0644\u064a\u0647 \u0623\u0646 \u064a\u0630\u0639\u0646 \u0644\u0645\u0627 \u0642\u0631\u0631\u0647 \u0645\u0646 \u0648\u0633\u0627\u0626\u0644 \u0644\u0644\u062a\u062b\u0628\u062a \u0645\u0646 \u0635\u062d\u0629 \u0625\u0642\u0631\u0627\u0631\u0647 \u0648\u0628\u064a\u0627\u0646\u0627\u062a\u0647\u060c \u0641\u0625\u0630\u0627 \u0623\u062e\u0644 \u0627\u0644\u0645\u0645\u0648\u0644 \u0628\u0647\u0630\u0647 \u0627\u0644\u0648\u0627\u062c\u0628\u0627\u062a \u0648\u0642\u0639 \u062a\u062d\u062a \u0637\u0627\u0626\u0644\u0629 \u0645\u0627 \u0641\u0631\u0636\u0647 \u0627\u0644\u0634\u0627\u0631\u0639 \u0645\u0646 \u0639\u0642\u0648\u0628\u0627\u062a \u0644\u062c\u0631\u0627\u0626\u0645 \u0627\u0644\u0625\u062e\u0644\u0627\u0644 \u0628\u0627\u0644\u0625\u0642\u0631\u0627\u0631.
\n\u0647\u0630\u0627 \u0627\u0644\u0648\u0627\u062c\u0628 \u064a\u062b\u064a\u0631 \u0628\u062d\u062b\u0647 \u0643\u062b\u064a\u0631\u064b\u0627 \u0645\u0646 \u0627\u0644\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u064a\u0639\u0631\u0636 \u0627\u0644\u0625\u062e\u0644\u0627\u0644 \u0628\u0647 \u0644\u0637\u0627\u0626\u0641\u0629 \u0645\u0646 \u0627\u0644\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u062c\u0646\u0627\u0626\u064a\u0629 \u0644\u0630\u0644\u0643 \u064a\u062c\u0628 \u0639\u0644\u064a\u0646\u0627 \u0641\u064a \u0645\u0639\u0631\u0636 \u0647\u0630\u0627 \u0627\u0644\u0628\u062d\u062b \u0623\u0646 \u0646\u062a\u0646\u0627\u0648\u0644:
\n1 – \u0623\u0633\u0627\u0633 \u0647\u0630\u0627 \u0627\u0644\u0648\u0627\u062c\u0628 \u0648\u062e\u0635\u0627\u0626\u0635\u0647.
\n2 – \u0645\u062f\u0649 \u0648\u0627\u062c\u0628 \u0627\u0644\u0625\u0642\u0631\u0627\u0631.
\n3 – \u0627\u0644\u0622\u062b\u0627\u0631 \u0627\u0644\u062c\u0646\u0627\u0626\u064a\u0629 \u0627\u0644\u0645\u062a\u0631\u062a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0625\u062e\u0644\u0627\u0644 \u0628\u0647 \u0648\u0647\u064a \u062c\u0631\u0627\u0626\u0645 \u0627\u0644\u0625\u062e\u0644\u0627\u0644 \u0628\u0627\u0644\u0625\u0642\u0631\u0627\u0631.
\n\u0648\u0644\u0642\u062f \u062a\u062d\u062f\u062b\u062a \u0627\u0644\u0645\u0627\u062f\u062a\u0627\u0646 (43)\u060c (48) \u0639\u0646 \u0647\u0630\u0627 \u0627\u0644\u0648\u0627\u062c\u0628 \u0641\u0642\u0627\u0644\u062a \u0627\u0644\u0623\u0648\u0644\u0649:
\n(\u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a les societ\u00e9s sont tenues \u0623\u0646 \u062a\u0642\u062f\u0645 \u0625\u0644\u0649 \u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u0638\u0631\u0641 \u062b\u0644\u0627\u062b\u064a\u0646 \u064a\u0648\u0645\u064b\u0627 \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0644\u0644\u062d\u0633\u0627\u0628 \u0627\u0644\u0633\u0646\u0648\u064a \u0648\u0639\u0644\u0649 \u0627\u0644\u0623\u0643\u062b\u0631 \u0641\u064a \u0638\u0631\u0641 \u062b\u0644\u0627\u062b\u064a\u0646 \u064a\u0648\u0645\u064b\u0627 \u0645\u0646 \u0622\u062e\u0631 \u062a\u0627\u0631\u064a\u062e \u064a\u0642\u0636\u064a \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u0628\u0636\u0631\u0648\u0631\u0629 \u062a\u0635\u062f\u064a\u0642 \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0639\u0644\u064a\u0647 \u0625\u0642\u0631\u0627\u0631\u064b\u0627 \u0645\u0628\u064a\u0646\u064b\u0627 \u0641\u064a\u0647 \u0645\u0642\u062f\u0627\u0631 \u0623\u0631\u0628\u0627\u062d\u0647\u0627).
\n\u0648\u0642\u0627\u0644\u062a \u0627\u0644\u062b\u0627\u0646\u064a\u0629:<\/strong>
\n(\u064a\u0643\u0648\u0646 \u0627\u0644\u0645\u0645\u0648\u0644 \u0645\u0643\u0644\u0641\u064b\u0627 le contribuale est tenu \u0628\u0623\u0646 \u064a\u0642\u062f\u0645 \u0625\u0644\u0649 \u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0642\u0628\u0644 \u0623\u0648\u0644 \u0645\u0627\u0631\u0633 \u0645\u0646 \u0643\u0644 \u0633\u0646\u0629 \u0623\u0648 \u0641\u064a \u0628\u062d\u0631 \u0634\u0647\u0631\u064a\u0646 \u0645\u0646 \u0627\u0646\u062a\u0647\u0627\u0621 \u0633\u0646\u062a\u0647 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0646\u0647 \u0641\u064a \u0645(43) \u0645\u0639 \u0643\u0644 \u0627\u0644\u0648\u062b\u0627\u0626\u0642 \u0648\u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u0645\u0624\u064a\u062f\u0629 \u0644\u0647).
\n\u0648\u062c\u0627\u0621\u062a \u0647\u0627\u062a\u0627\u0646 \u0627\u0644\u0645\u0627\u062f\u062a\u0627\u0646 \u0641\u064a \u0627\u0644\u0641\u0635\u0644 \u0627\u0644\u062e\u0627\u0645\u0633 \u0627\u0644\u0630\u064a \u062e\u0635\u0635\u062a \u0645\u0648\u0627\u062f\u0647 \u0644\u062a\u062d\u062f\u064a\u062f \u0645\u0642\u062f\u0627\u0631 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062a\u064a \u062a\u0633\u0631\u064a \u0639\u0644\u064a\u0647\u0627 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0648\u0631\u062f\u062a \u0627\u0644\u0645\u0627\u062f\u0629 (43) \u0641\u064a \u0627\u0644\u0642\u0633\u0645 \u0627\u0644\u0623\u0648\u0644 \u0627\u0644\u0630\u064a \u062e\u0635\u0635 \u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0648\u0627\u0644\u0623\u0633\u0647\u0645.
\n\u0643\u0645\u0627 \u0648\u0631\u062f \u0628\u0627\u0644\u0635\u064a\u063a\u0629 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 \u0648\u062c\u0627\u0621\u062a \u0645 (48) \u0641\u064a \u0627\u0644\u0642\u0633\u0645 \u0627\u0644\u062b\u0627\u0646\u064a \u0627\u0644\u0630\u064a \u062c\u0639\u0644 \u0644\u0644\u0623\u0641\u0631\u0627\u062f \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u063a\u064a\u0631 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629.
\n\u0648\u0648\u0627\u0636\u062d \u0645\u0646 \u0647\u0627\u062a\u064a\u0646 \u0627\u0644\u0645\u0627\u062f\u062a\u064a\u0646 \u0623\u0646 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0641\u064a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u064a\u062e\u062a\u0644\u0641 \u0639\u0646 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0641\u064a \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0648\u0647\u0648 \u0627\u0639\u062a\u0631\u0627\u0641 \u0634\u062e\u0635 \u0644\u0622\u062e\u0631 \u0628\u0648\u0627\u0642\u0639\u0629 \u062a\u0643\u0633\u0628\u0647 \u062d\u0642\u064b\u0627 \u0628\u062e\u0635\u0627\u0626\u0635 \u062b\u0644\u0627\u062b:
\n1 – \u0627\u0644\u0623\u0648\u0644 \u064a\u0642\u0639 \u0625\u062c\u0628\u0627\u0631\u064a\u064b\u0627 \u0641\u0627\u0644\u0634\u0627\u0631\u0639 \u064a\u0644\u0632\u0645 \u0627\u0644\u0645\u0645\u0648\u0644\u064a\u0646 \u0628\u062a\u0642\u062f\u064a\u0645\u0647 \u0648\u0627\u0644\u062b\u0627\u0646\u064a \u064a\u0643\u0648\u0646 \u0627\u062e\u062a\u064a\u0627\u0631\u064a\u064b\u0627.
\n2 – \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0641\u064a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u064a\u0643\u0648\u0646 \u0645\u0624\u064a\u062f\u064b\u0627 \u0628\u0627\u0644\u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u0645\u0624\u064a\u062f\u0629 \u0644\u0647 \u0648\u0647\u0648 \u0641\u064a \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0642\u062f \u0644\u0627 \u064a\u062a\u062d\u0642\u0642 \u0644\u0647 \u0630\u0644\u0643.
\n3 – \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0641\u064a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u064a\u062c\u0628 \u0623\u0646 \u064a\u0634\u062a\u0645\u0644 \u0639\u0644\u0649 \u0648\u0642\u0627\u0626\u0639 \u0635\u062d\u064a\u062d\u0629 \u0648\u0647\u0648 \u0641\u064a \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0642\u062f \u0644\u0627 \u064a\u062a\u062d\u0642\u0642 \u0644\u0647 \u0630\u0644\u0643.
\n\u0647\u0630\u0647 \u0627\u0644\u062e\u0635\u0627\u0626\u0635 \u0627\u0644\u062b\u0644\u0627\u062b \u062a\u0628\u064a\u0646 \u0644\u0646\u0627 \u0642\u064a\u0645\u0629 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0641\u064a \u0646\u0638\u0631 \u0627\u0644\u0634\u0627\u0631\u0639 \u0648\u062a\u0641\u0633\u0631 \u0644\u0646\u0627 \u0645\u0627 \u0648\u0636\u0639\u0647 \u0627\u0644\u0634\u0627\u0631\u0639 \u0644\u0645\u062e\u0627\u0644\u0641\u062a\u0647 \u0645\u0646 \u062c\u0632\u0627\u0621\u0627\u062a.<\/p>\n

\u0645\u062f\u0649 \u0627\u0644\u0625\u0642\u0631\u0627\u0631<\/strong><\/p>\n

\u0648\u0646\u062d\u0646 \u0641\u064a \u0634\u0631\u062d \u0647\u0630\u0627 \u0627\u0644\u0645\u062f\u0649 \u0646\u062a\u0635\u0648\u0631 \u062d\u0627\u0644\u0629 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0630\u064a\u0646 \u0643\u0627\u0646\u0648\u0627 \u064a\u0632\u0627\u0648\u0644\u0648\u0646 \u0646\u0634\u0627\u0637\u064b\u0627 \u0648\u0642\u062a \u0635\u062f\u0648\u0631 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u0642\u062f \u0643\u0627\u0646\u0648\u0627 \u064a\u062a\u0633\u0627\u0621\u0644\u0648\u0646 \u0647\u0644 \u064a\u0642\u0639 \u0639\u0644\u064a\u0647\u0645 \u0639\u0628\u0621 \u0647\u0630\u0627 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0641\u0625\u0630\u0627 \u0645\u0627 \u0628\u062f\u0649 \u0644\u0647\u0645 \u0623\u0646\u0647\u0645 \u0645\u0644\u0632\u0645\u0648\u0646 \u0628\u0647 \u0643\u0627\u0646 \u0639\u0644\u064a\u0647\u0645 \u0623\u0646 \u064a\u0628\u062d\u062b\u0648\u0627 \u0645\u0636\u0645\u0648\u0646 \u0647\u0630\u0627 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u062b\u0645 \u0645\u064a\u0639\u0627\u062f\u0647 \u062b\u0645 \u0645\u0643\u0627\u0646 \u0648\u0641\u0627\u0626\u0647.
\n\u0641\u0644\u0646\u0627 \u0625\u0630\u0646 \u0623\u0646 \u0646\u062a\u062d\u062f\u062b \u0639\u0646:
\n1 – \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0630\u064a\u0646 \u064a\u062c\u0628 \u0639\u0644\u064a\u0647\u0645 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631.
\n2 – \u0645\u0636\u0645\u0648\u0646 \u0627\u0644\u0625\u0642\u0631\u0627\u0631.
\n3 – \u0645\u064a\u0639\u0627\u062f \u0627\u0644\u0625\u0642\u0631\u0627\u0631.
\n4 – \u062c\u0647\u0629 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631.<\/p>\n

\u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0630\u064a\u0646 \u064a\u062c\u0628 \u0639\u0644\u064a\u0647\u0645 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631<\/strong><\/p>\n

\u062a\u0643\u0641\u0644\u062a \u0627\u0644\u0645\u0627\u062f\u0629 (43)\u060c \u0645 (48) \u0628\u0628\u064a\u0627\u0646\u0647\u0645 \u0641\u0642\u0627\u0644\u062a \u0627\u0644\u0623\u0648\u0644\u0649 (\u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a Soci\u00e9t\u00e9s)\u060c \u0648\u062c\u0627\u0621 \u0647\u0630\u0627 \u0627\u0644\u0628\u064a\u0627\u0646 \u0641\u064a \u0642\u0633\u0645 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0623\u0648 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0623\u0633\u0647\u0645 \u0643\u0645\u0627 \u064a\u062a\u0636\u062d \u0645\u0646 \u0627\u0644\u0635\u064a\u063a\u0629 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 Soci\u00e9t\u00e9s par actions.
\n\u0643\u0645\u0627 \u0630\u0643\u0631\u062a \u0645 (48) \u0641\u0642\u0627\u0644\u062a \u0639\u0644\u0649 \u0627\u0644\u0645\u0645\u0648\u0644 Contribualble\u060c \u0648\u062c\u0627\u0621 \u0647\u0630\u0627 \u0627\u0644\u0628\u064a\u0627\u0646 \u0641\u064a \u0627\u0644\u0642\u0633\u0645 \u0627\u0644\u0630\u064a \u062c\u0639\u0644 \u0644\u0644\u0623\u0641\u0631\u0627\u062f \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u063a\u064a\u0631 \u0630\u0627\u062a \u0627\u0644\u0623\u0633\u0647\u0645.
\n\u0641\u0643\u0623\u0646 \u0627\u0644\u0634\u0627\u0631\u0639 \u062d\u062f\u062f \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0630\u064a\u0646 \u064a\u062a\u0639\u064a\u0646 \u0639\u0644\u064a\u0647\u0645 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0628\u0623\u0646\u0647\u0645 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0630\u064a\u0646 \u062a\u062c\u0628 \u0639\u0644\u064a\u0647\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 contribuable \u0623\u0648 \u0627\u0644\u0645\u0645\u0648\u0644\u0648\u0646 \u0641\u064a\u062c\u0628 \u0639\u0644\u064a\u0646\u0627 \u0625\u0630\u0646 \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0630\u064a\u0646 \u064a\u062e\u0636\u0639\u0648\u0646 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u062d\u062a\u0649 \u064a\u062a\u0633\u0646\u0649 \u0644\u0646\u0627 \u062a\u062d\u062f\u064a\u062f \u0645\u0646 \u064a\u0642\u0639 \u0639\u0644\u064a\u0647\u0645 \u0648\u0627\u062c\u0628 \u0627\u0644\u0625\u0642\u0631\u0627\u0631.
\n\u0646\u0635\u062a \u0639\u0644\u0649 \u0630\u0644\u0643 \u0645 (30) \u0641\u0642\u0627\u0644\u062a (\u062a\u0641\u0631\u0636 \u0636\u0631\u064a\u0628\u0629 \u0633\u0646\u0648\u064a\u0629 \u0639\u0644\u0649 \u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u0647\u0646 \u0648\u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0623\u0648 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u062d\u0631\u0641 \u0648\u0645\u0646 \u0628\u064a\u0646\u0647\u0627 \u0627\u0645\u062a\u064a\u0627\u0632\u0627\u062a \u0648\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u0645\u0646\u0627\u062c\u0645 \u0648\u063a\u064a\u0631\u0647\u0627).
\n\u062b\u0645 \u0623\u0631\u062f\u0641\u062a \u0645 (31) \u0641\u0642\u0627\u0644\u062a (\u062a\u0633\u0631\u064a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0645\u0647\u0645\u0627 \u064a\u0643\u0646 \u0627\u0644\u063a\u0631\u0636 \u0645\u0646\u0647\u0627).
\n\u062b\u0645 \u0630\u0643\u0631\u062a \u0645 (32) (\u062a\u0633\u0631\u064a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0643\u0630\u0644\u0643 \u0639\u0644\u0649 \u0623\u0631\u0628\u0627\u062d):
\n1 – \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0644\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0645\u062a\u0649 \u0643\u0627\u0646\u062a \u062a\u0645\u0644\u0643 \u0645\u062d\u0627\u0644 \u0623\u0648 \u062d\u0648\u0627\u0646\u064a\u062a \u0623\u0648 \u0645\u062e\u0627\u0632\u0646 \u0644\u0628\u064a\u0639 \u0623\u0648 \u062a\u0633\u0644\u064a\u0645 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u063a\u0630\u0627\u0626\u064a\u0629 \u0623\u0648 \u0627\u0644\u0645\u062d\u0627\u0635\u064a\u0644 \u0623\u0648 \u0627\u0644\u0628\u0636\u0627\u0626\u0639.
\n2 – \u0627\u0644\u062c\u0645\u0639\u064a\u0627\u062a \u0627\u0644\u062a\u0639\u0627\u0648\u0646\u064a\u0629 \u0648\u0627\u062a\u062d\u0627\u062f \u0627\u0644\u062c\u0645\u0639\u064a\u0627\u062a \u0627\u0644\u062a\u0639\u0627\u0648\u0646\u064a\u0629 \u0644\u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u062d\u0631\u0641.
\n3 – \u0627\u0644\u062c\u0645\u0639\u064a\u0627\u062a \u0627\u0644\u062a\u0639\u0627\u0648\u0646\u064a\u0629 \u0627\u0644\u062a\u064a \u064a\u0624\u0644\u0641\u0647\u0627 \u0627\u0644\u0639\u0645\u0627\u0644 \u0644\u0644\u0625\u0646\u062a\u0627\u062c.
\n4 – \u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0630\u064a\u0646 \u064a\u0642\u0648\u0645\u0648\u0646 \u0628\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0648\u0633\u0627\u0637\u0629 \u0644\u0634\u0631\u0627\u0621 \u0648\u0628\u064a\u0639 \u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a \u0623\u0648 \u0627\u0644\u0645\u062d\u0627\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0623\u0648 \u0627\u0644\u0630\u064a\u0646 \u064a\u0634\u062a\u0631\u0648\u0646 \u0639\u0627\u062f\u0629\u064b \u0644\u062d\u0633\u0627\u0628\u0647\u0645 \u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a \u0623\u0648 \u0627\u0644\u0645\u062d\u0627\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0628\u0642\u0635\u062f \u0628\u064a\u0639\u0647\u0627.
\n5 – \u0627\u0644\u0633\u0645\u0627\u0633\u0631\u0629 \u0648\u0633\u0645\u0627\u0633\u0631\u0629 \u0627\u0644\u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0648\u0643\u0644\u0627\u0621 \u0628\u0627\u0644\u0639\u0645\u0648\u0644\u0629 \u0648\u0628\u0635\u0641\u0629 \u0639\u0627\u0645\u0629 \u0643\u0644 \u0634\u062e\u0635 \u0623\u0648 \u0634\u0631\u0643\u0629 \u0623\u0648 \u0648\u0643\u0627\u0644\u0629 \u0623\u0648 \u0645\u0643\u062a\u0628 \u064a\u0634\u062a\u063a\u0644 \u0628\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0648\u0633\u0627\u0637\u0629 \u0644\u0634\u0631\u0627\u0621 \u0623\u0648 \u0628\u064a\u0639 \u0623\u064a \u0646\u0648\u0639 \u0645\u0646 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0648\u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u063a\u0630\u0627\u0626\u064a\u0629 \u0623\u0648 \u0627\u0644\u0642\u064a\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0639\u0644\u0649 \u0627\u062e\u062a\u0644\u0627\u0641 \u0623\u0646\u0648\u0627\u0639\u0647\u0627.
\n6 – \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0630\u064a\u0646 \u064a\u062c\u0631\u0648\u0646 \u062a\u0642\u0633\u064a\u0645 \u0623\u0631\u0627\u0636\u064a \u0627\u0644\u0628\u0646\u0627\u0621 \u0627\u0644\u0645\u0645\u0644\u0648\u0643\u0629 \u0644\u0647\u0645 \u0648\u064a\u0628\u064a\u0639\u0648\u0646\u0647\u0627 \u0628\u0639\u062f \u0627\u0644\u0642\u064a\u0627\u0645 \u0628\u0645\u0627 \u064a\u0642\u062a\u0636\u064a\u0647 \u0630\u0644\u0643 \u0645\u0646 \u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u062a\u0645\u0647\u064a\u062f.
\n7 – \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0623\u0648 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0630\u064a\u0646 \u064a\u0624\u062c\u0631\u0648\u0646 \u0645\u062d\u0644\u0627\u064b \u062a\u062c\u0627\u0631\u064a\u064b\u0627 \u0623\u0648 \u0635\u0646\u0627\u0639\u064a\u064b\u0627 \u0645\u0639 \u0623\u062b\u0627\u062b\u0647 \u0648\u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0644\u0632\u0645 \u0644\u062a\u0634\u063a\u064a\u0644\u0647 \u0633\u0648\u0627\u0621 \u0623\u0643\u0627\u0646 \u0627\u0644\u0625\u064a\u062c\u0627\u0631 \u064a\u0634\u0645\u0644 \u0623\u0645 \u0644\u0627 \u064a\u0634\u0645\u0644 \u0643\u0644 \u0623\u0648 \u0628\u0639\u0636 \u0627\u0644\u0639\u0646\u0627\u0635\u0631 \u0627\u0644\u0645\u0639\u0646\u0648\u064a\u0629 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0645\u062a\u062c\u0631 \u0623\u0648 \u0627\u0644\u0645\u0635\u0646\u0639.
\n8 – \u0643\u0644 \u0645\u0647\u0646\u0629 \u0623\u0648 \u0645\u0646\u0634\u0623\u0629 \u0644\u0627 \u062a\u0633\u0631\u064a \u0639\u0644\u064a\u0647\u0627 \u0636\u0631\u064a\u0628\u0629 \u0623\u062e\u0631\u0649 \u062e\u0627\u0635\u0629 \u0628\u0647\u0627.<\/p>\n

\u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u062e\u0627\u0636\u0639\u064a\u0646 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629<\/p>\n

\u0641\u0625\u0630\u0627 \u0627\u0633\u062a\u0639\u0631\u0636\u0646\u0627 \u0647\u0630\u0647 \u0627\u0644\u0645\u0648\u0627\u062f \u0648\u062c\u062f\u0646\u0627 \u0623\u0646 \u0627\u0644\u0634\u0627\u0631\u0639 \u0633\u062c\u0644 \u0642\u0627\u0639\u062f\u062a\u064a\u0646 \u0639\u0627\u0645\u062a\u064a\u0646:
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\n\u0648\u0625\u0630\u0627 \u0627\u0633\u062a\u0639\u0631\u0636\u0646\u0627 \u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0643\u0645 \u0627\u0644\u0639\u0644\u064a\u0627 \u0648\u062c\u062f\u0646\u0627 \u0623\u0646\u0647\u0627 \u062c\u0631\u062a \u0639\u0644\u0649 \u0623\u0646 \u062a\u0648\u0633\u0639 \u0645\u0646 \u0645\u062f\u0644\u0648\u0644 \u0627\u0644\u0645\u0647\u0646 \u0627\u0644\u062a\u064a \u0646\u0635\u062a \u0639\u0644\u064a\u0647\u0627 \u0647\u0630\u0647 \u0627\u0644\u0645\u0627\u062f\u0629\u060c \u0641\u0627\u0639\u062a\u0628\u0631\u062a \u0645\u0647\u0646 \u0627\u0644\u062e\u0628\u064a\u0631 \u0644\u0627 \u062a\u0642\u062a\u0635\u0631 \u0639\u0644\u0649 \u0627\u0644\u062e\u0628\u064a\u0631 \u0627\u0644\u0630\u064a \u062a\u0646\u062a\u062f\u0628\u0647 \u0627\u0644\u0645\u062d\u0643\u0645\u0629 \u0628\u0644 \u062a\u0634\u0645\u0644 \u0643\u0644 \u0634\u062e\u0635 \u064a\u0642\u062f\u0645 \u0644\u0644\u063a\u064a\u0631 \u0623\u0648 \u0644\u0644\u0645\u062d\u0643\u0645\u0629 \u062b\u0645\u0631\u0629 \u0641\u0643\u0631\u0647 \u0648\u062e\u0628\u0631\u062a\u0647 \u0648\u062c\u0639\u0644\u062a\u0647\u0627 \u062a\u0634\u0645\u0644 \u0627\u0644\u062d\u0627\u0631\u0633 \u0648\u0627\u0644\u0633\u0646\u062f\u064a\u0643 \u0648\u0627\u0644\u0645\u0635\u0641\u064a\u060c \u0628\u0644 \u0631\u062c\u0627\u0644 \u0627\u0644\u0639\u0644\u0627\u0645\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0627\u062e\u062a\u0631\u0627\u0639\u060c \u0648\u0627\u0639\u062a\u0628\u0631\u062a \u062a\u0644\u0643 \u0627\u0644\u0645\u0647\u0646 \u0645\u0646 \u0627\u0644\u0645\u0647\u0646 \u063a\u064a\u0631 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0645\u0628\u062a\u0639\u062f\u0629 \u0628\u0630\u0644\u0643 \u0639\u0646 \u0627\u0644\u062e\u0644\u0627\u0641 \u0627\u0644\u0642\u0627\u0626\u0645 (\u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u0633\u0627\u0628\u0642\u0629 + \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0629 \u0627\u0644\u0631\u0633\u0645\u064a\u0629 \u0633 44 \u0635\u0640 214).
\n\u0627\u0644\u0642\u064a\u062f \u0627\u0644\u062b\u0627\u0644\u062b:<\/strong> \u0623\u0646 \u064a\u0643\u0648\u0646 \u0645\u0646 \u064a\u0645\u0627\u0631\u0633 \u0647\u0630\u0647 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0644\u062d\u0633\u0627\u0628\u0647\u060c \u0641\u0625\u0630\u0627 \u0645\u0627\u0631\u0633 \u0639\u0645\u0644\u064a\u0627\u062a \u0644\u062d\u0633\u0627\u0628 \u063a\u064a\u0631\u0647 \u0644\u0645 \u064a\u062e\u0636\u0639 \u0645\u0627 \u064a\u062d\u0635\u0644 \u0639\u0644\u064a\u0647 \u0645\u0646 \u0631\u0628\u062d \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0625\u0644\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0633\u0645\u0633\u0627\u0631\u064b\u0627 \u0623\u0648 \u0648\u0643\u064a\u0644\u0627\u064b \u0628\u0627\u0644\u0639\u0645\u0648\u0644\u0629 (\u062d\u0628\u064a\u0628 \u0628\u0627\u0634\u0627 \u0635\u0640 423).
\n\u0627\u0644\u0642\u064a\u062f \u0627\u0644\u0631\u0627\u0628\u0639:<\/strong> \u0623\u0646 \u062a\u0643\u0648\u0646 \u0645\u0645\u0627\u0631\u0633\u0629 \u0647\u0630\u0647 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0639\u0644\u0649 \u0648\u062c\u0647 \u0627\u0644\u0645\u0647\u0646\u0629\u060c \u0648\u0639\u0644\u0649 \u0630\u0644\u0643 \u0644\u0627 \u062a\u0633\u0631\u064a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0646\u0627\u062a\u062c\u0629 \u0645\u0646 \u0645\u0645\u0627\u0631\u0633\u0629 \u0639\u0645\u0644\u064a\u0629 \u0628\u0635\u0641\u0629 \u0639\u0631\u0636\u064a\u0629\u060c \u0627\u0644\u0644\u0647\u0645 \u0625\u0644\u0627 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0633\u0645\u0633\u0631\u0629 \u062d\u064a\u062b \u0646\u0635 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 (39) \u0644\u0633\u0646\u0629 1941 \u0639\u0644\u0649 \u0633\u0631\u064a\u0627\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u064a\u0647\u0627 \u0648\u0644\u0648 \u0643\u0627\u0646\u062a \u0639\u0627\u0631\u0636\u0629.
\n\u0627\u0644\u0642\u064a\u062f \u0627\u0644\u062e\u0627\u0645\u0633:<\/strong> \u0623\u0646 \u062a\u0643\u0648\u0646 \u0645\u0645\u0627\u0631\u0633\u062a\u0647 \u0628\u0642\u0635\u062f \u0627\u0644\u0631\u0628\u062d \u0641\u0644\u0627 \u062a\u0633\u0631\u064a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0645\u0627 \u062a\u062d\u0642\u0642\u0647 \u0627\u0644\u062c\u0645\u0639\u064a\u0627\u062a \u0627\u0644\u062e\u064a\u0631\u064a\u0629 \u0648\u0627\u0644\u0646\u0648\u0627\u062f\u064a \u0648\u0627\u0644\u0647\u064a\u0626\u0627\u062a \u0627\u0644\u0631\u064a\u0627\u0636\u064a\u0629 \u0645\u0646 \u0623\u0631\u0628\u0627\u062d\u060c \u0643\u0645\u0627 \u0644\u0627 \u062a\u0633\u0631\u064a \u0639\u0644\u0649 \u0623\u0631\u0628\u0627\u062d \u0645\u0627 \u062a\u0624\u0633\u0633\u0647 \u0645\u0646 \u0645\u0646\u0634\u0622\u062a \u0635\u0646\u0627\u0639\u064a\u0629 \u0623\u0648 \u062a\u062c\u0627\u0631\u064a\u0629 \u0644\u062a\u062d\u0642\u064a\u0642 \u0623\u063a\u0631\u0627\u0636\u0647\u0627 \u0637\u0628\u0642\u064b\u0627 \u0644\u0644\u0631\u0623\u064a \u0627\u0644\u0631\u0627\u062c\u062d (\u0643\u062a\u0627\u0628 \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0628\u0637\u0631\u064a\u0642 \u0627\u0644\u062a\u0642\u062f\u064a\u0631 \u0644\u0644\u0623\u0633\u062a\u0627\u0630 \u0645\u0631\u0633\u064a \u0641\u0647\u0645\u064a \u0635\u0640 288).
\n\u0625\u0630\u0627 \u062a\u0648\u0641\u0631\u062a \u0647\u0630\u0647 \u0627\u0644\u0642\u064a\u0648\u062f \u062e\u0636\u0639 \u0627\u0644\u0634\u062e\u0635 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0648\u062c\u0628 \u0639\u0644\u064a\u0647 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0648\u0644\u0627 \u064a\u0647\u0645 \u0623\u0646 \u062a\u0643\u0648\u0646 \u0647\u0630\u0647 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u063a\u064a\u0631 \u0645\u0634\u0631\u0648\u0639\u0629 \u0623\u0648 \u0628\u0627\u0637\u0644\u0629 \u0623\u0648 \u0644\u064a\u0633\u062a \u062a\u062c\u0627\u0631\u064a\u0629 \u0637\u0628\u0642\u064b\u0627 \u0644\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0623\u0648 \u0623\u0646 \u0647\u0630\u0647 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0646\u062a\u0647\u062a \u0628\u0631\u0628\u062d \u0623\u0648 \u062e\u0633\u0627\u0631\u0629 \u0623\u0648 \u0623\u0646 \u0645\u0627 \u0639\u0627\u062f \u0645\u0646\u0647\u0627 \u0628\u0631\u0628\u062d \u0644\u0627 \u064a\u062a\u062c\u0627\u0648\u0632 \u062d\u062f \u0627\u0644\u0625\u0639\u0641\u0627\u0621 (\u062d\u0628\u064a\u0628 \u0628\u0627\u0634\u0627 \u0635\u0640 386 – 387\u060c 429).
\n\u0648\u0644\u0627 \u0635\u0639\u0648\u0628\u0629 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0627\u0644\u0645\u0645\u0648\u0644 \u0641\u0631\u062f\u064b\u0627 \u062d\u064a\u062b \u064a\u062c\u0628 \u0639\u0644\u064a\u0647 \u0627\u0644\u0642\u064a\u0627\u0645 \u0628\u0645\u0627 \u064a\u0641\u0631\u0636\u0647 \u0627\u0644\u0634\u0627\u0631\u0639 \u0645\u0646 \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a\u060c \u0648\u0642\u062f \u062a\u062b\u0627\u0631 \u0627\u0644\u0635\u0639\u0648\u0628\u0629 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0645\u0639\u0646\u0648\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u062e\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u064a\u0643\u0648\u0646 \u0647\u0646\u0627\u0643 \u0645\u062d\u0644 \u0644\u0644\u062a\u0633\u0627\u0624\u0644 \u0639\u0644\u0649 \u0645\u0646 \u064a\u0642\u0639 \u0648\u0627\u062c\u0628 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631.
\n\u0647\u0644 \u064a\u0642\u0639 \u0647\u0630\u0627 \u0627\u0644\u0648\u0627\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0629 \u0630\u0627\u062a\u0647\u0627 \u0648\u0647\u0644 \u0642\u0635\u062f \u0627\u0644\u0634\u0627\u0631\u0639 \u0645\u0646 \u0630\u0644\u0643 \u0623\u0646 \u064a\u0633\u0627\u064a\u0631 \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0627\u0644\u062d\u062f\u064a\u062b\u0629 \u0641\u064a \u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0645\u0639\u0646\u0648\u064a\u0629 \u062c\u0646\u0627\u0626\u064a\u064b\u0627\u060c \u0648\u0647\u0644 \u0623\u0628\u0627\u0646 \u0639\u0646 \u0642\u0635\u062f\u0647 \u0628\u0645\u0627 \u0646\u0635 \u0639\u0644\u064a\u0647 \u0641\u064a \u0645 (43) \u0628\u0642\u0648\u0644\u0647 (\u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a) \u0623\u064a \u0623\u0646 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0648\u0627\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0629 \u0630\u0627\u062a\u0647\u0627 \u061f
\n\u0625\u0646\u0646\u064a \u0623\u0631\u0649 \u0623\u0646 \u0627\u0644\u0634\u0627\u0631\u0639 \u0645\u0627 \u0642\u0635\u062f \u0628\u0647\u0630\u0647 \u0627\u0644\u0646\u0635\u0648\u0635 \u0623\u0646 \u064a\u062e\u0631\u062c \u0639\u0644\u0649 \u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062a\u0642\u0644\u064a\u062f\u064a \u0641\u064a \u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0648\u062d\u062f\u0647\u0645 \u062c\u0646\u0627\u0626\u064a\u064b\u0627\u060c \u0648\u0644\u0627 \u0623\u062f\u0644 \u0639\u0644\u0649 \u0630\u0644\u0643 \u0645\u0646 \u062a\u0642\u0631\u064a\u0631\u0647 \u0639\u0642\u0648\u0628\u0629 \u0627\u0644\u062d\u0628\u0633 \u0643\u062c\u0632\u0627\u0621.
\n\u0648\u0644\u0627 \u0623\u062f\u0644 \u0639\u0644\u0649 \u0630\u0644\u0643 \u0645\u0645\u0627 \u0646\u0635\u062a \u0639\u0644\u064a\u0647 \u0645 (4) \u0645\u0646 \u0627\u0644\u0644\u0627\u0626\u062d\u0629 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629 \u0645\u0646 \u0641\u0631\u0636 \u0648\u0627\u062c\u0628 \u0627\u0644\u0625\u062e\u0637\u0627\u0631 \u0639\u0646 \u0648\u062c\u0648\u062f \u0627\u0644\u0634\u0631\u0643\u0629 \u0639\u0644\u0649 \u0645\u062f\u064a\u0631\u0647\u0627 \u0623\u0648 \u0639\u0636\u0648 \u0645\u062c\u0644\u0633 \u0625\u062f\u0627\u0631\u062a\u0647\u0627 \u0627\u0644\u0645\u0646\u062a\u062f\u0628\u060c \u0648\u0639\u0644\u0649 \u0647\u0630\u0627 \u062c\u0631\u0649 \u0627\u0644\u0642\u0636\u0627\u0621 \u0648\u0639\u0644\u0649 \u0630\u0644\u0643 \u0630\u0647\u0628 \u0627\u0644\u0641\u0642\u0647 \u0627\u0644\u0641\u0631\u0646\u0633\u064a \u0648\u0627\u0644\u0645\u0635\u0631\u064a \u0627\u0644\u0645\u0635\u0631\u064a (\u062d\u0628\u064a\u0628 \u0628\u0627\u0634\u0627 \u0627\u0644\u0645\u0635\u0631\u064a \u0635\u0640 856) (Luien Bocquet Tome 2p. 361).
\n\u0643\u0645\u0627 \u062a\u0642\u0648\u0645 \u0645\u062b\u0644 \u0647\u0630\u0647 \u0627\u0644\u0635\u0639\u0648\u0628\u0629 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0636\u0627\u0645\u0646\u060c \u0647\u0644 \u064a\u0642\u0639 \u0648\u0627\u062c\u0628 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0639\u0644\u0649 \u0643\u0644 \u0634\u0631\u064a\u0643 \u0639\u0644\u0649 \u062d\u062f\u0629 \u0639\u0646 \u0642\u062f\u0631 \u0646\u0635\u064a\u0628\u0647\u060c \u0623\u0645 \u0623\u0646\u0647 \u064a\u0642\u0639 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0629 \u0648\u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u062d\u0627\u0644\u0629 \u064a\u062c\u0648\u0632 \u0627\u0644\u0648\u0641\u0627\u0621 \u0628\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0645\u0646 \u0623\u064a \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u0621 \u0628\u0644 \u064a\u0635\u062d \u0627\u0644\u0648\u0641\u0627\u0621 \u0645\u0646 \u0627\u0644\u0645\u062f\u064a\u0631 \u0627\u0644\u0645\u0639\u064a\u0646 \u0644\u0644\u0634\u0631\u0643\u0629\u060c \u0648\u0642\u062f \u062c\u0631\u0649 \u0627\u0644\u0639\u0645\u0644 \u0641\u064a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0627\u0644\u0627\u0643\u062a\u0641\u0627\u0621 \u0628\u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0645\u0642\u062f\u0645 \u0645\u0646 \u0623\u062d\u062f \u0627\u0644\u0634\u0631\u0643\u0627\u0621\u060c \u0648\u064a\u0624\u064a\u062f \u0647\u0630\u0627 \u0627\u0644\u0639\u0645\u0644 \u0623\u0646 \u0643\u0644 \u0634\u0631\u064a\u0643 \u0645\u062a\u0636\u0627\u0645\u0646 \u064a\u0644\u0632\u0645 \u063a\u064a\u0631\u0647 \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u0621 \u0648\u0644\u0648 \u0643\u0627\u0646 \u0627\u0644\u0625\u0645\u0636\u0627\u0621 \u0635\u0627\u062f\u0631\u064b\u0627 \u0645\u0646\u0647 \u0648\u062d\u062f\u0647 \u0645 (22) \u062a\u062c\u0627\u0631\u064a.
\n\u0648\u0625\u0646\u0646\u064a \u0623\u0631\u0649 \u0623\u0646 \u0643\u0644 \u0634\u0631\u064a\u0643 \u0645\u062a\u0636\u0627\u0645\u0646 \u064a\u062c\u0628 \u0639\u0644\u064a\u0647 \u0623\u0646 \u064a\u0642\u062f\u0645 \u0625\u0642\u0631\u0627\u0631\u064b\u0627 \u0628\u0623\u0631\u0628\u0627\u062d\u0647 \u0627\u0644\u062a\u064a \u062a\u062d\u0635\u0644 \u0639\u0644\u064a\u0647\u0627 \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u0648\u0644\u0627 \u064a\u062c\u0632\u064a \u0639\u0646 \u0627\u0644\u0648\u0641\u0627\u0621 \u0628\u0627\u0644\u062a\u0632\u0627\u0645\u0647 \u0623\u0646 \u064a\u0642\u0648\u0645 \u0634\u0631\u064a\u0643\u0647 \u0628\u062a\u0642\u062f\u064a\u0645 \u0625\u0642\u0631\u0627\u0631 \u0634\u0627\u0645\u0644 \u0628\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0634\u0631\u0643\u0629 \u0648\u062d\u0635\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u0621 \u0641\u064a\u0647\u0627 \u0648\u0630\u0644\u0643 \u0644\u0623\u0646 \u0627\u0644\u0634\u0627\u0631\u0639 \u0623\u0648\u062c\u0628 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0639\u0644\u0649 \u0627\u0644\u0645\u0645\u0648\u0644 \u0648\u0627\u0644\u0634\u0631\u064a\u0643 \u0627\u0644\u0645\u062a\u0636\u0627\u0645\u0646 \u0647\u0648 \u0627\u0644\u0645\u0645\u0648\u0644 \u0648\u0639\u0644\u064a\u0647 \u062a\u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u062a\u0631\u0627\u062c\u0639 \u0645 (34)\u060c (41).
\n\u0648\u0644\u0623\u0646 \u0627\u0644\u0634\u0627\u0631\u0639 \u0627\u0639\u062a\u0628\u0631 \u0631\u0628\u062d \u0643\u0644 \u0634\u0631\u064a\u0643 \u0645\u062a\u0636\u0627\u0645\u0646 \u0648\u062d\u062f\u0629 \u0645\u0633\u062a\u0642\u0644\u0629 \u0639\u0646 \u0628\u0627\u0642\u064a \u0634\u0631\u0643\u0627\u0626\u0647 \u0641\u062a\u0631\u0628\u0637 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u064a\u0647 \u0639\u0644\u0649 \u0642\u062f\u0631 \u0646\u0635\u064a\u0628\u0647 \u0647\u0648 \u0641\u064a \u0631\u0628\u062d \u0627\u0644\u0634\u0631\u0643\u0629 \u0648\u0639\u0644\u0649 \u0642\u062f\u0631 \u0645\u062c\u0645\u0648\u0639 \u0646\u0634\u0627\u0637\u0647 \u0644\u0627 \u0631\u0628\u062d\u0647 \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u0634\u0631\u0643\u0629 \u0648\u062d\u062f\u0647\u0627 \u0645 (34)\u060c \u0648\u0639\u0644\u0649 \u0630\u0644\u0643 \u0641\u0627\u0644\u0642\u0648\u0644 \u0628\u0625\u062c\u0627\u0632\u0629 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0639\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u0621 \u0645\u0646 \u0634\u0631\u064a\u0643 \u0645\u0646\u0647\u0645 \u0623\u0648 \u0645\u0646 \u0645\u062f\u064a\u0631 \u0627\u0644\u0634\u0631\u0643\u0629 \u0644\u0627 \u064a\u062a\u0645\u0634\u0649 \u0645\u0639 \u0646\u0635\u0648\u0635 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0643\u0645\u0627 \u0623\u0646\u0647 \u0641\u0636\u0644\u0627\u064b \u0639\u0646 \u0630\u0644\u0643 \u0644\u0627 \u064a\u0645\u0643\u0646 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0645\u0646 \u0627\u0644\u0625\u062d\u0627\u0637\u0629 \u0628\u0645\u062c\u0645\u0648\u0639 \u0646\u0634\u0627\u0637\u0647 \u0648\u0645\u0646\u0639 \u0627\u0633\u062a\u0641\u0627\u062f\u062a\u0647 \u0645\u0646 \u0623\u0643\u062b\u0631 \u0645\u0646 \u0625\u0639\u0641\u0627\u0621 \u0648\u0627\u062d\u062f \u0643\u0645\u0627 \u0623\u0646\u0647 \u0642\u062f \u064a\u062b\u064a\u0631 \u0635\u0639\u0648\u0628\u0629 \u0639\u0646\u062f \u0645\u0633\u0627\u0621\u0644\u0629 \u0645\u0642\u062f\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0641\u064a \u062d\u0627\u0644\u0629 \u0627\u0644\u063a\u0634 \u0641\u064a \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0648\u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0647\u0630\u0647 \u0627\u0644\u0642\u0648\u0627\u0639\u062f \u064a\u062c\u0628 \u0645\u062d\u0627\u0633\u0628\u0629 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0648\u0635\u064a\u0629 \u0627\u0644\u0628\u0633\u064a\u0637\u0629 \u0648\u0627\u0644\u062a\u0648\u0635\u064a\u0629 \u0628\u0627\u0644\u0623\u0633\u0647\u0645 \u0648\u0627\u0644\u0645\u062d\u0627\u0635\u0629.<\/p>\n

\u0645\u0636\u0645\u0648\u0646 \u0627\u0644\u0625\u0642\u0631\u0627\u0631<\/p>\n

\u062d\u062f\u062f\u062a \u0645 (43)\u060c (44)\u060c (48) \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 (14) \u0644\u0633\u0646\u0629 1939\u0645 (18)\u060c (19)\u060c (20) \u0645\u0646 \u0627\u0644\u0644\u0627\u0626\u062d\u0629 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629 \u0645\u0636\u0645\u0648\u0646 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0648\u0647\u064a \u062a\u0641\u0631\u0636 \u0639\u0644\u0649 \u0627\u0644\u0645\u0645\u0648\u0644\u064a\u0646 \u0634\u0631\u0643\u0627\u062a \u0648\u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0622\u062a\u064a\u0629:
\n( \u0623 ) \u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0645\u0645\u0648\u0644 \u0623\u0646 \u064a\u0642\u062f\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0645\u0634\u062a\u0645\u0644\u0627\u064b \u0639\u0644\u0649 \u0628\u064a\u0627\u0646\u0627\u062a \u0645\u0639\u064a\u0646\u0629.
\n(\u0628) \u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0645\u0645\u0648\u0644 \u0623\u0646 \u064a\u0624\u064a\u062f \u0647\u0630\u0627 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0628\u0627\u0644\u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u0645\u0624\u064a\u062f\u0629 \u0644\u0647.
\n(\u062c) \u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0645\u0645\u0648\u0644 \u0623\u0646 \u064a\u0644\u062a\u0632\u0645 \u0627\u0644\u0635\u062f\u0642 \u0641\u064a\u0645\u0627 \u064a\u0630\u0643\u0631\u0647 \u0648\u064a\u0642\u062f\u0645\u0647.
\n( \u0623 ) \u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0625\u0642\u0631\u0627\u0631:<\/strong>
\n\u0641\u0631\u0642 \u0641\u064a\u0647\u0627 \u0627\u0644\u0634\u0627\u0631\u0639 \u0628\u064a\u0646 \u0645\u0645\u0648\u0644\u064a\u0646 \u064a\u0645\u0633\u0643\u0648\u0646 \u062d\u0633\u0627\u0628\u0627\u062a \u0648\u0622\u062e\u0631\u064a\u0646 \u0644\u064a\u0633\u062a \u0644\u062f\u064a\u0647\u0645 \u0647\u0630\u0647 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a.
\n\u0641\u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0645\u0645\u0648\u0644\u064a\u0646 \u0627\u0644\u0623\u0648\u0644 \u0641\u0642\u062f \u062a\u062d\u062f\u062b\u062a \u0639\u0646\u0647\u0645 \u0645 (20) \u0641\u0642\u0627\u0644\u062a (\u064a\u0642\u062f\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0639\u0644\u0649 \u0627\u0644\u0646\u0645\u0648\u0630\u062c \u0631\u0642\u0645 (14) \u0623\u0648 \u0639\u0644\u0649 \u0623\u064a\u0629 \u0648\u0631\u0642\u0629 \u062d\u0627\u0648\u064a\u0629 \u0644\u0643\u0627\u0641\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0648\u0627\u0631\u062f\u0629 \u0628\u0647)\u060c \u0648\u0647\u0630\u0647 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u062a\u0634\u062a\u0645\u0644 \u0639\u0644\u0649 \u0634\u0642\u064a\u0646: \u0634\u0642 \u064a\u064f\u0642\u0635\u062f \u0628\u0647 \u062a\u062d\u062f\u064a\u062f \u0634\u062e\u0635\u064a\u0629 \u0627\u0644\u0645\u0645\u0648\u0644 \u0648\u0646\u0648\u0639 \u062a\u062c\u0627\u0631\u062a\u0647\u060c \u0648\u0634\u0642 \u064a\u064f\u0642\u0635\u062f \u0628\u0647 \u0645\u0642\u062f\u0627\u0631 \u0623\u0631\u0628\u0627\u062d\u0647 \u0627\u0644\u062a\u064a \u062a\u062e\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u064a\u0643\u0648\u0646 \u0625\u062b\u0628\u0627\u062a \u062a\u0644\u0643 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0645\u0646 \u0648\u0627\u0642\u0639 \u062f\u0641\u0627\u062a\u0631\u0647.
\n\u0623\u0645\u0627 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0637\u0627\u0626\u0641\u0629 \u0627\u0644\u0623\u062e\u0631\u0649 \u0648\u0647\u0645 \u0627\u0644\u0645\u0645\u0648\u0644\u0648\u0646 \u0627\u0644\u0630\u064a\u0646 \u0644\u064a\u0633\u062a \u0644\u062f\u064a\u0647\u0645 \u062d\u0633\u0627\u0628\u0627\u062a \u0641\u0642\u062f \u062a\u062d\u062f\u062b\u062a \u0639\u0646\u0647\u0645 \u0645 (20) \u0641\u0642\u0627\u0644\u062a (\u0641\u064a \u0627\u0644\u0623\u062d\u0648\u0627\u0644 \u0627\u0644\u062a\u064a \u0644\u0627 \u064a\u0643\u0648\u0646 \u0641\u064a\u0647\u0627 \u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0645\u0645\u0648\u0644 \u0645\u0631\u062a\u0643\u0632\u064b\u0627 \u0625\u0644\u0649 \u062d\u0633\u0627\u0628\u0627\u062a \u0648\u0625\u0646\u0645\u0627 \u064a\u0643\u0648\u0646 \u0645\u0628\u064a\u0646\u064b\u0627 \u0639\u0644\u0649 \u062a\u0642\u062f\u064a\u0631\u0647).
\n\u064a\u0642\u062f\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0639\u0644\u0649 \u0627\u0644\u0646\u0645\u0648\u0630\u062c \u0631\u0642\u0645 (15) \u0648\u0647\u0630\u0627 \u0627\u0644\u0646\u0645\u0648\u0630\u062c \u064a\u062a\u0641\u0642 \u0645\u0639 \u0627\u0644\u0623\u0648\u0644 \u0641\u064a \u062a\u062d\u062f\u064a\u062f \u0634\u062e\u0635\u064a\u0629 \u0627\u0644\u0645\u0645\u0648\u0644 \u0648\u0646\u0648\u0639 \u062a\u062c\u0627\u0631\u062a\u0647 \u0648\u064a\u062e\u062a\u0644\u0641 \u0639\u0646\u0647 \u0641\u064a \u0623\u0633\u0627\u0633 \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0641\u064a \u0623\u0646\u0647 \u064a\u062c\u0639\u0644 \u062a\u062d\u062f\u064a\u062f\u0647\u0627 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u062a\u0642\u062f\u064a\u0631\u0647.
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\n\u0623\u0645\u0627 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0645\u0645\u0648\u0644\u064a\u0646 \u0627\u0644\u0622\u062e\u0631\u064a\u0646 (\u0639\u062f\u0627 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629) Soci\u00e9t\u00e8 par actions \u0643\u0645\u0627 \u064a\u0628\u064a\u0646 \u0645\u0646 \u0627\u0644\u0635\u064a\u063a\u0629 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 \u0641\u0642\u062f \u0623\u0648\u062c\u0628 \u0627\u0644\u0634\u0627\u0631\u0639 \u0623\u0646 \u064a\u0631\u0641\u0642 \u0628\u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u0645\u0624\u064a\u062f\u0629 \u0644\u0647 pieces justificatives .
\n\u0641\u0645\u0627 \u0647\u064a \u0647\u0630\u0647 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u0645\u0624\u064a\u062f\u0629 \u0648\u0643\u064a\u0641 \u0646\u0645\u064a\u0632 \u0647\u0630\u0647 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0639\u0646 \u0627\u0644\u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u062a\u064a \u062a\u0642\u062f\u0645 \u0644\u0644\u0645\u0623\u0645\u0648\u0631\u064a\u0629 \u0625\u0630\u0627 \u0645\u0627 \u0637\u0648\u0644\u0628 \u0628\u0647\u0627 \u0627\u0644\u0645\u0645\u0648\u0644 – \u0648\u0643\u064a\u0641 \u0646\u0645\u064a\u0632\u0647\u0627 \u0623\u064a\u0636\u064b\u0627 \u0639\u0646 \u0627\u0644\u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u062a\u064a \u0644\u0627 \u062a\u0642\u062f\u0645 \u0644\u0644\u0645\u0623\u0645\u0648\u0631\u064a\u0629 \u0628\u0644 \u062a\u062a\u0631\u0643 \u0644\u062c\u0647\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0644\u0643\u064a \u062a\u0637\u0644\u0639 \u0639\u0644\u064a\u0647\u0627 \u0641\u064a \u0645\u062d\u0644 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0641\u0644\u0627 \u062a\u0642\u062f\u0645 \u0644\u0644\u0645\u0623\u0645\u0648\u0631\u064a\u0629 \u0648\u0644\u0648 \u0637\u0644\u0628\u062a.
\n\u0648\u0644\u0627 \u062c\u062f\u0627\u0644 \u0641\u064a \u0623\u0646 \u0647\u0646\u0627\u0644\u0643 \u0623\u062b\u0631\u064b\u0627 \u062e\u0637\u064a\u0631\u064b\u0627 \u064a\u062a\u0631\u062a\u0628 \u0639\u0644\u0649 \u0647\u0630\u0627 \u0627\u0644\u062a\u062d\u062f\u064a\u062f \u0633\u0648\u0627\u0621 \u0641\u064a \u062a\u0639\u0631\u0641 \u0645\u062f\u0649 \u0627\u0644\u062a\u0632\u0627\u0645 \u0627\u0644\u0645\u0645\u0648\u0644 \u0648\u0633\u0648\u0627\u0621 \u0641\u064a \u0627\u0644\u0623\u062b\u0631 \u0627\u0644\u0645\u062a\u0631\u062a\u0628 \u0639\u0644\u0649 \u0627\u0644\u0625\u062e\u0644\u0627\u0644 \u0628\u0643\u0644 \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0648\u0627\u062c\u0628\u0627\u062a \u0643\u0645\u0627 \u0633\u0646\u0631\u0649.
\n\u0648\u0625\u0646\u0646\u064a \u0623\u0631\u0649 \u0648\u062c\u0648\u0628 \u0627\u0644\u0627\u0647\u062a\u062f\u0627\u0621 \u0641\u064a \u062a\u062d\u062f\u064a\u062f \u062f\u0627\u0626\u0631\u0629 \u0647\u0630\u0647 \u0627\u0644\u0623\u0648\u0631\u0627\u0642 \u0628\u0645\u0627 \u0646\u0635 \u0639\u0644\u064a\u0647 \u0627\u0644\u0634\u0627\u0631\u0639 \u0641\u064a \u0645 (44)\u060c \u0641\u064a\u062c\u0628 \u0639\u0644\u064a\u0646\u0627 \u0625\u0630\u0646 \u0623\u0646 \u0646\u0641\u0631\u0642 \u0628\u064a\u0646 \u0637\u0627\u0626\u0641\u062a\u064a\u0646\u060c \u0645\u0645\u0648\u0644\u064a\u0646 \u064a\u0645\u0633\u0643\u0648\u0646 \u062d\u0633\u0627\u0628\u0627\u062a \u0648\u0622\u062e\u0631\u064a\u0646 \u0644\u064a\u0633\u0648\u0627 \u0645\u062b\u0644\u0647\u0645\u060c \u0641\u0627\u0644\u0645\u0645\u0648\u0644\u0648\u0646 \u0627\u0644\u0630\u064a\u0646 \u064a\u0645\u0633\u0643\u0648\u0646 \u062d\u0633\u0627\u0628\u0627\u062a \u0645\u0644\u0632\u0645\u0648\u0646 \u0628\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u062a\u064a \u0646\u0635\u062a \u0639\u0644\u064a\u0647\u0627 \u0645 (44)\u060c \u0648\u0647\u064a \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0648\u0643\u0634\u0641 \u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643\u0627\u062a \u0648\u062d\u0633\u0627\u0628 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0648\u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0648\u0644\u0627 \u062a\u062c\u0648\u0632 \u0645\u0637\u0627\u0644\u0628\u062a\u0647\u0645 \u0628\u0645\u0627 \u0639\u062f\u0627 \u0647\u0630\u0647 \u0627\u0644\u0623\u0648\u0631\u0627\u0642\u060c \u0623\u0645\u0627 \u0627\u0644\u0645\u0645\u0648\u0644\u0648\u0646 \u0627\u0644\u0622\u062e\u0631\u0648\u0646 \u0641\u0644\u0627 \u064a\u0644\u0632\u0645\u0648\u0646 \u0628\u0647\u0630\u0647 \u0627\u0644\u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u062a\u064a \u064a\u062a\u0639\u0630\u0631 \u0639\u0644\u064a\u0647\u0645 \u062a\u062d\u0631\u064a\u0631\u0647\u0627 \u0644\u0639\u062f\u0645 \u0648\u062c\u0648\u062f \u062f\u0641\u0627\u062a\u0631 \u0644\u0647\u0645\u060c \u064a\u0624\u0643\u062f \u0647\u0630\u0627 \u0627\u0644\u0646\u0638\u0631:
\n1 – \u0623\u0646\u0646\u0627 \u064a\u062c\u0628 \u0623\u0646 \u0646\u0641\u0633\u0631 \u0647\u0630\u0647 \u0627\u0644\u0645\u0627\u062f\u0629 \u0639\u0644\u0649 \u0636\u0648\u0621 \u0645\u0627 \u0627\u0634\u062a\u0645\u0644 \u0639\u0644\u064a\u0647 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0645\u0646 \u0645\u0648\u0627\u062f \u0623\u062e\u0631\u0649\u060c \u0641\u0627\u0644\u0634\u0627\u0631\u0639 \u062d\u062f\u062f \u0641\u064a \u0645 (44) \u0627\u0644\u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u062a\u064a \u062a\u0631\u0641\u0642 \u0628\u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u062f\u0648\u0646 \u0645\u0637\u0627\u0644\u0628\u0629 \u0648\u062d\u062f\u062f \u0641\u064a \u0627\u0644\u0645\u0627\u062f\u0629 (20) \u0645\u0646 \u0627\u0644\u0644\u0627\u0626\u062d\u0629 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629 \u0627\u0644\u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u062a\u064a \u062a\u0642\u062f\u0645 \u0628\u0639\u062f \u0627\u0644\u0645\u0637\u0627\u0644\u0628\u0629 \u0648\u062d\u062f\u062f \u0641\u064a \u0627\u0644\u0645\u0627\u062f\u0629 (81) \u0627\u0644\u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u062a\u064a \u062a\u062e\u0636\u0639 \u0644\u062d\u0642 \u0627\u0644\u0627\u0637\u0644\u0627\u0639 \u0628\u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0641\u0625\u0630\u0627 \u0645\u0627 \u0637\u0627\u0644\u0628\u0646\u0627 \u0627\u0644\u0645\u0645\u0648\u0644\u064a\u0646 \u0628\u0625\u0631\u0641\u0627\u0642 \u0623\u0648\u0631\u0627\u0642 \u0623\u062e\u0631\u0649 \u063a\u064a\u0631 \u0645\u0627 \u0646\u0635\u062a \u0639\u0644\u064a\u0647\u0627 \u0645 (44) \u0643\u0627\u0646 \u0645\u0642\u062a\u0636\u0649 \u0630\u0644\u0643 \u062a\u0636\u064a\u064a\u0642 \u062f\u0627\u0626\u0631\u0629 \u0647\u0627\u062a\u064a\u0646 \u0627\u0644\u0645\u0627\u062f\u062a\u064a\u0646 \u0627\u0644\u0623\u062e\u064a\u0631\u062a\u064a\u0646 \u0645\u0639 \u0623\u0646\u0647\u0645\u0627 \u062a\u0633\u0631\u064a\u0627\u0646 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0648\u0645\u0627 \u0639\u062f\u0627\u0647\u0627 \u0633\u0648\u0627\u0621 \u0628\u0633\u0648\u0627\u0621 \u0648\u0645\u0642\u062a\u0636\u0649 \u0647\u0630\u0627 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0646\u0637\u0627\u0642 \u0645 (44) \u0648\u0627\u062d\u062f\u064b\u0627 \u0643\u0630\u0644\u0643 \u0623\u0648 \u0639\u0644\u0649 \u0627\u0644\u0623\u0642\u0644 \u0644\u0627 \u064a\u0632\u064a\u062f \u0639\u0644\u0649 \u0646\u0637\u0627\u0642 \u0645 (44).
\n2 – \u0625\u0646 \u0627\u0644\u0639\u0644\u0629 \u0641\u064a \u0627\u0634\u062a\u0631\u0627\u0637 \u0647\u0630\u0647 \u0627\u0644\u0623\u0648\u0631\u0627\u0642 \u0647\u064a \u062a\u0645\u0643\u064a\u0646 \u062c\u0647\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0645\u0646 \u0627\u0644\u062a\u0639\u0631\u0641 \u0639\u0644\u0649 \u0637\u0631\u064a\u0642 \u0627\u0644\u0648\u0635\u0648\u0644 \u0625\u0644\u0649 \u0631\u0642\u0645 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0648\u0644\u0627 \u0634\u0643 \u0623\u0646 \u0647\u0630\u0647 \u0627\u0644\u0639\u0644\u0629 \u0642\u0627\u0626\u0645\u0629 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0645\u0645\u0648\u0644\u064a\u0646 \u0627\u0644\u0630\u064a\u0646 \u064a\u0633\u062a\u0646\u062f\u0648\u0646 \u0625\u0644\u0649 \u062d\u0633\u0627\u0628\u0627\u062a \u0641\u0644\u0627 \u064a\u062c\u0648\u0632 \u062a\u0642\u062f\u064a\u0645 \u0623\u0642\u0644 \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u062a\u064a \u0627\u0639\u062a\u0628\u0631\u0647\u0627 \u0627\u0644\u0634\u0627\u0631\u0639 \u0643\u0644\u0647\u0627 \u0641\u064a \u0645 (44) \u0637\u0631\u064a\u0642 \u0627\u0644\u0648\u0635\u0648\u0644 \u0625\u0644\u0649 \u0643\u064a\u0641\u064a\u0629 \u062a\u0642\u062f\u064a\u0631 \u0627\u0644\u0645\u0645\u0648\u0644 \u0644\u0623\u0631\u0628\u0627\u062d\u0647 \u0648\u0642\u062f \u0631\u062f\u062f \u0627\u0644\u0634\u0627\u0631\u0639 \u0647\u0630\u0647 \u0627\u0644\u0639\u0644\u0629 \u0641\u064a \u0648\u0635\u0641\u0647 \u0627\u0644\u0623\u0648\u0631\u0627\u0642 \u0628\u0623\u0646\u0647\u0627 \u0627\u0644\u0645\u0624\u064a\u062f\u0629 \u0644\u0644\u0625\u0642\u0631\u0627\u0631 \u0643\u0645\u0627 \u0623\u0648\u0636\u062d\u0647\u0627 \u0628\u062c\u0644\u0627\u0621 \u0641\u064a \u0645 (48) \u0628\u0642\u0648\u0644\u0647 (\u0639\u0644\u0649 \u0627\u0644\u0645\u0645\u0648\u0644… \u0623\u0646 \u064a\u0628\u064a\u0646 \u0628\u0646\u0641\u0633\u0647 \u0645\u0627 \u064a\u0642\u062f\u0631\u0647 \u0647\u0648 \u0644\u0623\u0631\u0628\u0627\u062d\u0647 \u0648\u0645\u0627 \u064a\u0633\u062a\u0646\u062f \u0639\u0644\u064a\u0647 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u062a\u0642\u062f\u064a\u0631) Ainsi que tous elements sur lequels il s’est bas\u00e9 pour faire cette estimation .
\n3 – \u0623\u0646 \u0627\u0644\u0634\u0627\u0631\u0639 \u0623\u062e\u0630 \u0628\u0647\u0630\u0647 \u0627\u0644\u062a\u0641\u0631\u0642\u0629 \u0641\u064a (48) \u0648\u0628\u064a\u0627\u0646 \u0630\u0644\u0643 \u0623\u0646 \u0627\u0644\u0634\u0627\u0631\u0639 \u0630\u0643\u0631 \u0641\u064a \u0645 (20) \u0645\u0646 \u0627\u0644\u0644\u0627\u0626\u062d\u0629 \u0623\u0646\u0647 \u0641\u064a \u0627\u0644\u0623\u062d\u0648\u0627\u0644 \u0627\u0644\u062a\u064a \u0644\u0627 \u064a\u0643\u0648\u0646 \u0641\u064a\u0647\u0627 \u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0645\u0645\u0648\u0644 \u0639\u0646 \u0623\u0631\u0628\u0627\u062d\u0647 \u0645\u0631\u062a\u0643\u0632\u064b\u0627 \u0625\u0644\u0649 \u062d\u0633\u0627\u0628\u0627\u062a \u0648\u0625\u0646\u0645\u0627 \u064a\u0643\u0648\u0646 \u0645\u0628\u0646\u064a\u064b\u0627 \u0639\u0644\u0649 \u062a\u0642\u062f\u064a\u0631\u0647 \u0623\u064a \u0641\u064a \u0627\u0644\u0623\u062d\u0648\u0627\u0644 \u0627\u0644\u062a\u064a \u0646\u0635\u062a \u0639\u0644\u064a\u0647\u0627 \u0627\u0644\u0645\u0627\u062f\u0629 (48)\u060c (49) \u0648\u0644\u0645\u0627 \u0643\u0627\u0646\u062a \u0647\u0627\u062a\u0627\u0646 \u0627\u0644\u0645\u0627\u062f\u062a\u0627\u0646 \u062a\u0634\u0645\u0644\u0627\u0646 \u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u0645\u0648\u0644\u064a\u0646 \u0639\u062f\u0627 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0623\u0633\u0647\u0645 \u0641\u0643\u0627\u0646 \u0627\u0644\u0634\u0627\u0631\u0639 \u064a\u0623\u062e\u0630 \u0628\u0647\u0630\u0647 \u0627\u0644\u062a\u0641\u0631\u0642\u0629 \u0641\u064a \u0647\u0627\u062a\u064a\u0646 \u0627\u0644\u0645\u0627\u062f\u062a\u064a\u0646.
\n4 – \u0648\u0644\u0642\u062f \u0623\u062e\u0630 \u0627\u0644\u0634\u0627\u0631\u0639 \u0628\u0647\u0630\u0627 \u0627\u0644\u0627\u062a\u062c\u0627\u0647 \u0641\u064a\u0645\u0627 \u0623\u0635\u062f\u0631\u0647 \u0645\u0646 \u0646\u0645\u0627\u0630\u062c \u0644\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0648\u0647\u064a \u062a\u0639\u062a\u0628\u0631 \u0645\u062a\u0645\u0645\u0629 \u0644\u0644\u0627\u0626\u062d\u0629 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629\u060c \u0641\u0623\u0648\u062c\u0628 \u0641\u064a \u0627\u0644\u0646\u0645\u0648\u0630\u062c \u0631\u0642\u0645 (14)\u060c \u0648\u0647\u0648 \u064a\u0633\u0631\u064a \u0639\u0644\u0649 \u0645\u0646 \u064a\u0645\u0633\u0643 \u062d\u0633\u0627\u0628\u0627\u062a \u0634\u0631\u0643\u0627\u062a \u0648\u0623\u0641\u0631\u0627\u062f\u060c \u0623\u0648\u062c\u0628 \u0639\u0644\u0649 \u0647\u0624\u0644\u0627\u0621 – \u0623\u0646 \u064a\u0631\u0641\u0642\u0648\u0627 \u0627\u0644\u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u062a\u064a \u062a\u0636\u0645\u0646\u062a\u0647\u0627 \u0645 (44) (\u0639\u062f\u0627 \u0627\u0644\u0648\u0642\u0627\u0626\u0639 \u0628\u062a\u0627\u0631\u064a\u062e 12\/ 2\/ 1939).
\n(\u062c\u0640) \u0648\u0627\u062c\u0628 \u0627\u0644\u0635\u062f\u0642:<\/strong>
\n\u0623\u0648\u062c\u0628 \u0627\u0644\u0634\u0627\u0631\u0639 \u0639\u0644\u0649 \u0627\u0644\u0645\u0645\u0648\u0644 \u0623\u0646 \u064a\u0631\u0627\u0639\u064a \u0627\u0644\u0635\u062f\u0642 \u0641\u064a\u0645\u0627 \u064a\u0630\u0643\u0631\u0647 \u0645\u0646 \u0628\u064a\u0627\u0646\u0627\u062a \u0648\u0645\u0627 \u064a\u0642\u062f\u0645\u0647 \u0645\u0646 \u0623\u0648\u0631\u0627\u0642 \u0648\u0647\u0630\u0627 \u0627\u0644\u0648\u0627\u062c\u0628 \u064a\u062a\u0641\u0642 \u0645\u0639 \u0645\u0646\u0637\u0642 \u0627\u0644\u062a\u0634\u0631\u064a\u0639 \u0641\u064a \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0639\u0644\u0649 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0643\u0623\u0633\u0627\u0633 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0641\u064a\u0645\u0627 \u064a\u062c\u0628 \u0623\u0646 \u064a\u062d\u0627\u0637 \u0628\u0647 \u0645\u0646 \u0636\u0645\u0627\u0646\u0627\u062a \u0644\u0644\u062a\u0648\u0641\u064a\u0642 \u0628\u064a\u0646 \u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u062e\u0632\u0627\u0646\u0629 \u0648\u0628\u064a\u0646 \u0645\u0642\u062a\u0636\u064a\u0627\u062a \u0627\u0644\u0639\u062f\u0627\u0644\u0629.
\n\u0648\u0642\u062f \u0646\u0635 \u0627\u0644\u0634\u0627\u0631\u0639 \u0639\u0644\u0649 \u0647\u0630\u0627 \u0627\u0644\u0648\u0627\u062c\u0628 \u0641\u0642\u0627\u0644 \u0641\u064a \u0645 (43) (\u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0623\u0646 \u062a\u0642\u062f\u0645 \u0625\u0642\u0631\u0627\u0631\u064b\u0627…. \u0645\u0628\u064a\u0646\u064b\u0627 \u0641\u064a\u0647 \u0645\u0642\u062f\u0627\u0631 \u0623\u0631\u0628\u0627\u062d\u0647\u0627)\u060c \u0648\u0641\u064a \u0627\u0644\u0646\u0635 \u0627\u0644\u0641\u0631\u0646\u0633\u064a le montat de leur benefice\u060c \u0648\u0641\u064a \u0627\u0644\u0645\u0627\u062f\u0629 (48) \u0627\u0644\u062a\u064a \u0623\u0648\u062c\u0628\u062a \u0639\u0644\u0649 \u0627\u0644\u0645\u0645\u0648\u0644\u064a\u0646 \u0627\u0644\u0623\u062e\u064a\u0631\u064a\u0646 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647 \u0641\u064a \u0627\u0644\u0645\u0627\u062f\u0629 (43).
\n\u0648\u0648\u0627\u0636\u062d \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0627\u062f\u0629 \u0623\u0646 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u064a\u062c\u0628 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0634\u0627\u0645\u0644\u0627\u064b \u0644\u0631\u0642\u0645 \u0635\u062d\u064a\u062d \u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u0645\u0648\u0644 \u0648\u0644\u0643\u0627\u0641\u0629 \u0623\u0648\u062c\u0647 \u0646\u0634\u0627\u0637 \u0627\u0644\u0645\u0645\u0648\u0644\u060c \u0641\u0625\u0630\u0627 \u0645\u0627 \u0630\u0643\u0631 \u0627\u0644\u0645\u0645\u0648\u0644 \u0631\u0642\u0645\u064b\u0627 \u063a\u064a\u0631 \u0635\u062d\u064a\u062d \u0644\u0623\u0631\u0628\u0627\u062d\u0647 \u0643\u0627\u0646 \u0645\u062e\u0644\u0627\u064b \u0628\u0647\u0630\u0627 \u0627\u0644\u0648\u0627\u062c\u0628 \u0648\u0625\u0630\u0627 \u0630\u0643\u0631 \u0631\u0642\u0645\u064b\u0627 \u0635\u062d\u064a\u062d\u064b\u0627 \u0644\u0641\u0631\u0639 \u0645\u0646 \u0641\u0631\u0648\u0639 \u0646\u0634\u0627\u0637\u0647 \u0643\u0623\u0646 \u064a\u0630\u0643\u0631 \u0645\u062b\u0644\u0627\u064b \u0623\u0631\u0628\u0627\u062d\u0647 \u0641\u064a \u062a\u062c\u0627\u0631\u0629 \u0627\u0644\u0646\u0633\u064a\u062c \u062f\u0648\u0646 \u0623\u0631\u0628\u0627\u062d\u0647 \u0645\u0646 \u0627\u0644\u063a\u0632\u0644 \u0643\u0627\u0646 \u0641\u064a \u0630\u0644\u0643 \u062e\u0631\u0648\u062c \u0639\u0644\u0649 \u0647\u0630\u0627 \u0627\u0644\u0648\u0627\u062c\u0628.
\n\u0648\u0644\u0627 \u0634\u0643 \u0641\u064a \u0623\u0646 \u0647\u0630\u0627 \u0627\u0644\u0625\u062e\u0644\u0627\u0644 \u064a\u0643\u0648\u0646 \u0623\u0634\u062f \u0625\u0630\u0627 \u0645\u0627 \u062c\u0627\u0648\u0632 \u0647\u0630\u0627 \u0627\u0644\u0633\u0644\u0648\u0643 \u0627\u0644\u0633\u0644\u0628\u064a \u0625\u0644\u0649 \u0639\u0645\u0644 \u0625\u064a\u062c\u0627\u0628\u064a \u0648\u0627\u062a\u062e\u0630 \u0648\u0633\u0627\u0626\u0644 \u0627\u062d\u062a\u064a\u0627\u0644\u064a\u0629 \u0644\u0644\u062a\u0647\u0631\u0628 \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0633\u0646\u0631\u0649 \u0639\u0646\u062f \u0628\u064a\u0627\u0646 \u0622\u062b\u0627\u0631 \u0627\u0644\u0625\u062e\u0644\u0627\u0644 \u0643\u064a\u0641 \u062a\u062a\u0648\u0641\u0631 \u0647\u0630\u0647 \u0627\u0644\u0637\u0631\u0642 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644\u064a\u0629.<\/p>\n

\u0648\u0633\u0627\u0626\u0644 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0645\u0648\u0644<\/strong><\/p>\n

\u064a\u062e\u0644\u0635 \u0645\u0645\u0627 \u062a\u0642\u062f\u0645 \u0623\u0646 \u0627\u0644\u0634\u0627\u0631\u0639 \u0642\u062f \u0623\u0648\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0645\u0645\u0648\u0644 \u0623\u0646 \u064a\u0642\u062f\u0645 \u0625\u0642\u0631\u0627\u0631\u064b\u0627 \u0628\u0623\u0631\u0628\u0627\u062d\u0647 \u0645\u0634\u062a\u0645\u0644\u0627\u064b \u0639\u0644\u0649 \u0628\u064a\u0627\u0646\u0627\u062a \u0645\u0639\u064a\u0646\u0629 \u0648\u0645\u0631\u0641\u0642\u064b\u0627 \u0628\u0647 \u0648\u062b\u0627\u0626\u0642 \u0645\u0624\u0643\u062f\u0629 \u0648\u0623\u0648\u062c\u0628 \u0627\u0644\u062a\u0632\u0627\u0645 \u062c\u0627\u062f\u0629 \u0627\u0644\u0635\u062f\u0642 \u0641\u0647\u0644 \u062a\u0631\u0643 \u0647\u0630\u0627 \u0627\u0644\u0648\u0627\u062c\u0628 \u0644\u0636\u0645\u064a\u0631 \u0627\u0644\u0645\u0645\u0648\u0644 \u0648\u0645\u0634\u064a\u0626\u062a\u0647 \u0623\u0645 \u0623\u0646\u0647 \u0647\u064a\u0623 \u0644\u0647 \u0648\u0633\u0627\u0626\u0644 \u062a\u0636\u0645\u0646 \u0623\u062f\u0627\u0621\u0647 \u0648\u0627\u0644\u062a\u0632\u0627\u0645\u0647.
\n\u0644\u0645 \u064a\u0643\u0646 \u0645\u0646 \u0627\u0644\u0637\u0628\u064a\u0639\u064a \u0648\u0627\u0644\u0641\u0631\u062f \u0642\u062f \u064a\u063a\u0644\u0628 \u0645\u0635\u0644\u062d\u062a\u0647 \u0627\u0644\u062e\u0627\u0635\u0629 \u0639\u0644\u0649 \u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u062c\u0645\u0627\u0639\u0629 \u0648\u0647\u0648 \u0628\u063a\u0631\u064a\u0632\u062a\u0647 \u064a\u0645\u064a\u0644 \u0625\u0644\u0649 \u0627\u0644\u0627\u0633\u062a\u0626\u062b\u0627\u0631 \u0628\u0643\u0627\u0641\u0629 \u0623\u0631\u0628\u0627\u062d\u0647 \u0648\u0627\u0644\u0627\u0639\u062a\u062f\u0627\u0621 \u0639\u0644\u0649 \u062d\u0642\u0648\u0642 \u063a\u064a\u0631\u0647 – \u0623\u0646 \u064a\u062a\u0631\u0643\u0647 \u0627\u0644\u0634\u0627\u0631\u0639 \u0645\u0646 \u063a\u064a\u0631 \u0631\u0642\u0627\u0628\u0629\u060c \u0648\u0644\u0630\u0644\u0643 \u0648\u0636\u0639 \u0627\u0644\u0634\u0627\u0631\u0639 \u0639\u062f\u0629 \u0648\u0633\u0627\u0626\u0644 \u062a\u0636\u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 – \u0648\u0647\u0630\u0647 \u0627\u0644\u0648\u0633\u0627\u0626\u0644 \u062a\u062a\u062d\u0635\u0644 \u0641\u064a \u0627\u0644\u0622\u062a\u064a:<\/span>
\n 1 – \u0627\u0644\u0625\u064a\u0636\u0627\u062d\u0627\u062a.<\/span>
\n 2 – \u0627\u0644\u0623\u062f\u0644\u0629.<\/span>
\n 3 – \u062d\u0642 \u0627\u0644\u0627\u0637\u0644\u0627\u0639.<\/span>
\n 4 – \u0648\u0627\u062c\u0628 \u0627\u0644\u062a\u0628\u0644\u064a\u063a.<\/span>
\n 5 – \u062d\u0642 \u0627\u0644\u062a\u0641\u062a\u064a\u0634.<\/span>
\n 1 – \u0627\u0644\u0625\u064a\u0636\u0627\u062d\u0627\u062a:<\/span>
\n\u0646\u0635\u062a \u0639\u0644\u064a\u0647\u0627 \u0645 (21) \u0645\u0646 \u0627\u0644\u0644\u0627\u0626\u062d\u0629 \u0641\u0642\u0627\u0644\u062a (\u064a\u062d\u0642 \u0644\u0644\u0645\u0623\u0645\u0648\u0631 \u0628\u0639\u062f \u062a\u0644\u0642\u064a \u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0623\u0646 \u064a\u0637\u0644\u0628 \u0625\u0644\u0649 \u0627\u0644\u0645\u0645\u0648\u0644 \u062a\u0642\u062f\u064a\u0645 \u0645\u0627 \u064a\u0631\u0627\u0647 \u0645\u0646 \u0627\u0644\u0625\u064a\u0636\u0627\u062d\u0627\u062a \u0627\u0644\u0634\u0641\u0648\u064a\u0629 \u0623\u0648 \u0627\u0644\u0643\u062a\u0627\u0628\u064a\u0629 \u00e8clairissements \u0648\u0639\u0644\u0649 \u0627\u0644\u0645\u0645\u0648\u0644 \u0623\u0646 \u064a\u0642\u062f\u0645 \u0647\u0630\u0647 \u0627\u0644\u0625\u064a\u0636\u0627\u062d\u0627\u062a \u0641\u064a \u0645\u062f\u0629 \u0644\u0627 \u062a\u0632\u064a\u062f \u0639\u0644\u0649 \u0639\u0634\u0631\u064a\u0646 \u064a\u0648\u0645\u064b\u0627 \u0645\u0646 \u0637\u0644\u0628\u0647\u0627 \u0648\u064a\u0643\u0648\u0646 \u0637\u0644\u0628 \u0627\u0644\u0625\u064a\u0636\u0627\u062d\u0627\u062a \u0627\u0644\u0643\u062a\u0627\u0628\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0646\u0645\u0648\u0630\u062c \u0631\u0642\u0645 (16)\u060c \u0648\u0642\u062f \u0642\u064a\u062f \u0627\u0644\u0634\u0627\u0631\u0639 \u0647\u0630\u0627 \u0627\u0644\u062d\u0642 \u0628\u0627\u0644\u0642\u064a\u0648\u062f \u0627\u0644\u0622\u062a\u064a\u0629:
\n1\/ \u0623\u0646 \u064a\u0643\u0648\u0646 \u0637\u0644\u0628\u0647\u0627 \u0628\u0639\u062f \u062a\u0644\u0642\u064a \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0648\u0639\u0644\u0649 \u0630\u0644\u0643 \u0625\u0630\u0627 \u0637\u0644\u0628 \u0634\u064a\u0626\u064b\u0627 \u0645\u0646\u0647\u0627 \u0642\u0628\u0644 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0641\u0644\u0627 \u0645\u062d\u0644 \u0644\u0645\u0639\u0627\u0642\u0628\u0629 \u0627\u0644\u0645\u0645\u0648\u0644 \u0639\u0644\u0649 \u0631\u0641\u0636\u0647 \u0627\u0644\u0625\u062c\u0627\u0628\u0629 \u0639\u0644\u0649 \u0647\u0630\u0647 \u0627\u0644\u0625\u064a\u0636\u0627\u062d\u0627\u062a.
\n2\/ \u0623\u0646 \u062a\u0643\u0648\u0646 \u0647\u0630\u0647 \u0627\u0644\u0625\u064a\u0636\u0627\u062d\u0627\u062a \u0644\u0631\u0628\u0637 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0645\u0648\u0644 \u0641\u0644\u0627 \u062a\u062c\u0648\u0632 \u0645\u0637\u0627\u0644\u0628\u0629 \u0645\u0645\u0648\u0644 \u0628\u0625\u064a\u0636\u0627\u062d\u0627\u062a \u0644\u0631\u0628\u0637 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0645\u0645\u0648\u0644 \u0622\u062e\u0631 \u0648\u0630\u0644\u0643 \u0644\u0623\u0646 \u0627\u0644\u0634\u0627\u0631\u0639 \u0631\u0628\u0637 \u062d\u0642 \u0637\u0644\u0628 \u0647\u0630\u0647 \u0627\u0644\u0625\u064a\u0636\u0627\u062d\u0627\u062a \u0628\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0645\u0645\u0627 \u064a\u062f\u0644 \u0639\u0644\u0649 \u0623\u0646 \u0627\u0644\u0642\u0635\u062f \u0645\u0646\u0647\u0627 \u0627\u0644\u062a\u062b\u0628\u062a \u0645\u0646 \u0635\u062d\u0629 \u0647\u0630\u0627 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 (\u064a\u0631\u0627\u062c\u0639 \u0627\u0644\u0623\u0633\u062a\u0627\u0630 \u062a\u0648\u0643\u0644 \u0639\u0643\u0633 \u0647\u0630\u0627 \u0627\u0644\u0631\u0623\u064a).
\n3\/ \u0623\u0646 \u062a\u0643\u0648\u0646 \u0647\u0630\u0647 \u0627\u0644\u0625\u064a\u0636\u0627\u062d\u0627\u062a \u0639\u0646 \u0645\u0633\u0627\u0626\u0644 \u0644\u0627 \u062a\u0635\u0644 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0625\u0644\u064a\u0647\u0627 \u0639\u0646 \u0637\u0631\u064a\u0642 \u0627\u0644\u0627\u0637\u0644\u0627\u0639 \u0623\u0648 \u0644\u0645 \u062a\u062a\u0636\u062d \u0644\u0647\u0627 \u0628\u0639\u062f \u0627\u0644\u0627\u0637\u0644\u0627\u0639 \u0648\u0647\u0630\u0627 \u0627\u0644\u0642\u064a\u062f \u062a\u0645\u0644\u064a\u0647 \u0637\u0628\u064a\u0639\u0629 \u0647\u0630\u0627 \u0627\u0644\u062d\u0642 \u0645\u0646 \u0643\u0648\u0646\u0647 \u0625\u064a\u0636\u0627\u062d\u064b\u0627\u060c \u0648\u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0647\u0630\u0627 \u0627\u0644\u0646\u0638\u0631 \u0642\u0636\u062a \u0645\u062d\u0643\u0645\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0628\u0623\u0646\u0647 \u0625\u0630\u0627 \u0637\u0627\u0644\u0628\u062a \u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0645\u0645\u0648\u0644\u0627\u064b \u0628\u0628\u064a\u0627\u0646\u0627\u062a \u064a\u0642\u062a\u0636\u064a \u0627\u0644\u0631\u062f \u0639\u0644\u064a\u0647\u0627 \u0628\u062d\u062b \u062f\u0641\u0627\u062a\u0631\u0647 \u0627\u0644\u062d\u0633\u0627\u0628\u064a\u0629 \u0648\u063a\u064a\u0631\u0647\u0627 \u0641\u0625\u0646 \u0645\u0627 \u062a\u0637\u0644\u0628\u0647 \u0627\u0644\u0645\u0635\u0644\u062d\u0629 \u0644\u064a\u0633 \u0647\u0648 \u0645\u0646 \u0642\u0628\u064a\u0644 \u0627\u0644\u0625\u064a\u0636\u0627\u062d\u0627\u062a\u060c \u0628\u0644 \u0647\u0648 \u062a\u062c\u0627\u0648\u0632 \u0644\u062d\u0642 \u0627\u0644\u0627\u0637\u0644\u0627\u0639 (\u062c\u0646\u062d\u0629 (720) \u0636\u0631\u0627\u0626\u0628 \u0633\u0646\u0629 1946).
\n2 – \u0627\u0644\u0623\u062f\u0644\u0629:<\/strong>
\n[(2)] \u0645 (22) \u0645\u0646 \u0627\u0644\u0644\u0627\u0626\u062d\u0629 \u0641\u0642\u0627\u0644\u062a (\u0644\u0644\u0645\u0623\u0645\u0648\u0631 \u0623\u0646 \u064a\u0637\u0644\u0628 \u0645\u0646 \u0627\u0644\u0645\u0645\u0648\u0644 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062f\u0644\u064a\u0644 \u0639\u0644\u0649 \u0645\u0627 \u064a\u0631\u0649 \u0627\u0641\u062a\u0642\u0627\u0631\u0647 \u0644\u0644\u0625\u062b\u0628\u0627\u062a \u0641\u064a\u0645\u0627 \u062c\u0627\u0621 \u0628\u0625\u0642\u0631\u0627\u0631\u0647 \u0648\u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0645\u0645\u0648\u0644 \u062a\u0642\u062f\u064a\u0645 \u0647\u0630\u0627 \u0627\u0644\u062f\u0644\u064a\u0644 \u0641\u064a \u0645\u062f\u0649 \u0639\u0634\u0631\u064a\u0646 \u064a\u0648\u0645\u064b\u0627 \u0645\u0646 \u0637\u0644\u0628\u0647\u060c \u0648\u0642\u062f \u0642\u064a\u062f \u0627\u0644\u0634\u0627\u0631\u0639 \u0647\u0630\u0627 \u0627\u0644\u062d\u0642 \u0628\u0642\u064a\u062f\u064a\u0646 \u0623\u062d\u062f\u0647\u0645\u0627 \u064a\u062a\u0635\u0644 \u0628\u0627\u0644\u0648\u0627\u0642\u0639\u0629 \u0627\u0644\u062a\u064a \u064a\u0631\u0627\u062f \u0625\u0642\u0627\u0645\u0629 \u0627\u0644\u062f\u0644\u064a\u0644 \u0639\u0644\u064a\u0647\u0627 \u0648\u0627\u0644\u0622\u062e\u0631 \u064a\u062a\u0635\u0644 \u0628\u0630\u0627\u062a \u0627\u0644\u062f\u0644\u064a\u0644.
\n\u0641\u0627\u0644\u0642\u064a\u062f \u0627\u0644\u0623\u0648\u0644 \u062e\u0644\u0627\u0635\u062a\u0647 \u0623\u0646 \u062a\u0643\u0648\u0646 \u0627\u0644\u0648\u0627\u0642\u0639\u0629 \u0627\u0644\u062a\u064a \u064a\u0631\u0627\u062f \u0625\u062b\u0628\u0627\u062a\u0647\u0627 \u0645\u0646 \u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0648\u0647\u0630\u0627 \u0627\u0644\u0642\u064a\u062f \u0638\u0627\u0647\u0631 \u0645\u0646 \u0639\u0628\u0627\u0631\u0629 \u0627\u0644\u0634\u0627\u0631\u0639 \u0641\u064a\u0645\u0627 \u062c\u0627\u0621 \u0628\u0625\u0642\u0631\u0627\u0631\u060c Pour appuyer le contenu de sa de sa d\u00e9claration.
\n\u0648\u0627\u0644\u0642\u064a\u062f \u0627\u0644\u062b\u0627\u0646\u064a \u0645\u062d\u0635\u0644\u0647 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0627\u0644\u062f\u0644\u064a\u0644 \u063a\u064a\u0631 \u0627\u0644\u062f\u0641\u0627\u062a\u0631 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u062a\u064a \u0623\u0648\u062c\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0641\u064a \u0627\u0644\u0645\u0627\u062f\u0629 (81) \u0623\u0646 \u064a\u0643\u0648\u0646 \u0627\u0644\u0627\u0637\u0644\u0627\u0639 \u0639\u0644\u064a\u0647\u0627 \u0645\u0643\u0627\u0646 \u0627\u0644\u0645\u0646\u0634\u0623\u0629.
\n3 – \u062d\u0642 \u0627\u0644\u0627\u0637\u0644\u0627\u0639:<\/strong>
\n\u0647\u0648 \u062d\u0642 \u0631\u062c\u0627\u0644 \u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u0627\u0644\u0627\u0637\u0644\u0627\u0639 \u0639\u0644\u0649 \u0627\u0644\u0623\u0648\u0631\u0627\u0642 \u0648\u0627\u0644\u0648\u062b\u0627\u0626\u0642 \u0627\u0644\u062a\u064a \u062a\u0645\u0643\u0646\u0647\u0627 \u0645\u0646 \u062a\u062d\u062f\u064a\u062f \u0648\u0639\u0627\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0645\u0646 \u0631\u0628\u0637\u0647\u0627 \u0648\u0645\u0646\u0639 \u0627\u0644\u062a\u0647\u0631\u0628 \u0645\u0646\u0647\u0627.
\n\u0648\u0642\u062f \u0646\u0635 \u0627\u0644\u0634\u0627\u0631\u0639 \u0639\u0644\u0649 \u0647\u0630\u0627 \u0627\u0644\u062d\u0642 \u0641\u064a \u0645 (81) \u0641\u0642\u0627\u0644 (\u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0648\u0627\u0644\u0645\u0643\u0644\u0641\u0648\u0646 \u0628\u0625\u062f\u0627\u0631\u0629 \u0623\u0645\u0648\u0627\u0644 \u0645\u0627 \u0648\u0627\u0644\u062a\u062c\u0627\u0631 \u0627\u0644\u0630\u064a\u0646 \u0645\u0646 \u0645\u0647\u0646\u062a\u0647\u0645 \u062f\u0641\u0639 \u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0642\u064a\u0645 \u0627\u0644\u0645\u0646\u0642\u0648\u0644\u0629 \u0648\u0643\u0630\u0627 \u0643\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0627\u0644\u062a\u062c\u0627\u0631 \u0639\u0627\u0645\u0629 \u0645\u0644\u0632\u0645\u0648\u0646 \u0623\u0646 \u064a\u0642\u062f\u0645\u0648\u0627 \u0625\u0644\u0649 \u0645\u0648\u0638\u0641\u064a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0646\u062f \u0643\u0644 \u0637\u0644\u0628 \u0627\u0644\u062f\u0641\u0627\u062a\u0631 \u0627\u0644\u062a\u064a \u064a\u0642\u0636\u064a \u0639\u0644\u064a\u0647\u0645 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0623\u0648 \u063a\u064a\u0631\u0647 \u0645\u0646 \u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0628\u0625\u0645\u0633\u0627\u0643\u0647\u0627 \u0625\u0630\u0627 \u062b\u0628\u062a \u0623\u0646\u0647\u0645 \u064a\u0645\u0633\u0643\u0648\u0646\u0647\u0627 \u0641\u0639\u0644\u0627\u064b \u0648\u0643\u0630\u0644\u0643 \u063a\u064a\u0631\u0647\u0627 \u0645\u0646 \u0627\u0644\u062f\u0641\u0627\u062a\u0631 \u0648\u0627\u0644\u0648\u062b\u0627\u0626\u0642 \u0627\u0644\u0645\u0644\u062d\u0642\u0629 \u0628\u0647\u0627 \u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0648\u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0644\u0643\u064a \u064a\u062a\u0645\u0643\u0646 \u0627\u0644\u0645\u0648\u0638\u0641\u0648\u0646 \u0627\u0644\u0645\u0630\u0643\u0648\u0631\u0648\u0646 \u0645\u0646 \u0627\u0644\u062a\u062b\u0628\u062a \u0645\u0646 \u062a\u0646\u0641\u064a\u0630 \u062c\u0645\u064a\u0639 \u0627\u0644\u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u062a\u064a \u064a\u0642\u0631\u0631\u0647\u0627 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0648\u064a\u062d\u0635\u0644 \u0627\u0644\u0627\u0637\u0644\u0627\u0639 \u0641\u064a \u0645\u0642\u0631 \u0635\u0627\u062d\u0628 \u0627\u0644\u0634\u0623\u0646 \u0623\u062b\u0646\u0627\u0621 \u0633\u0627\u0639\u0627\u062a \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u0639\u0627\u062f\u064a).
\n\u0648\u0647\u0648 \u0623\u0647\u0645 \u0627\u0644\u0648\u0633\u0627\u0626\u0644 \u0627\u0644\u062a\u064a \u0634\u0631\u0639\u062a \u0644\u062a\u0645\u0643\u064a\u0646 \u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0645\u0646 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0645\u0648\u0644\u064a\u0646 \u0648\u0645\u0646 \u062c\u0647\u0629 \u0623\u062e\u0631\u0649 \u0647\u0648 \u0623\u0634\u062f \u0627\u0644\u062a\u062f\u0627\u0628\u064a\u0631 \u0648\u0637\u0623\u0629 \u0648\u062b\u0642\u0644\u0627\u064b \u0648\u0643\u0627\u0646 \u0627\u0644\u062e\u0648\u0641 \u0645\u0646\u0647 \u0645\u062f\u0639\u0627\u0629 \u0644\u0631\u0628\u0637 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0638\u0627\u0647\u0631 \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629 \u0644\u0644\u0645\u0645\u0648\u0644 \u0648\u0644\u0630\u0644\u0643 \u062d\u0631\u0635 \u0627\u0644\u0634\u0627\u0631\u0639 \u0639\u0644\u0649 \u0627\u0644\u062a\u0648\u0641\u064a\u0642 \u0628\u064a\u0646 \u0645\u0627 \u062a\u0642\u062a\u0636\u064a\u0647 \u0627\u0644\u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0645\u0646 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0639\u0644\u0649 \u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0645\u0645\u0648\u0644\u064a\u0646 \u0648\u0628\u064a\u0646 \u0645\u0627 \u062a\u0633\u062a\u0644\u0632\u0645\u0647 \u0623\u0633\u0631\u0627\u0631\u0647\u0645 \u0648\u0623\u0639\u0645\u0627\u0644\u0647\u0645 \u0648\u062d\u0631\u064a\u0627\u062a\u0647\u0645 \u0645\u0646 \u0631\u0639\u0627\u064a\u0629 \u0641\u0623\u062d\u0627\u0637 \u0647\u0630\u0627 \u0627\u0644\u062d\u0642 \u0628\u0636\u0645\u0627\u0646\u0627\u062a \u062a\u062a\u062d\u0635\u0644 \u0641\u064a \u0627\u0644\u0622\u062a\u064a:
\n1\/ \u0623\u0646 \u064a\u0643\u0648\u0646 \u0647\u0630\u0627 \u0627\u0644\u062d\u0642 \u0644\u0623\u0634\u062e\u0627\u0635 \u0645\u0639\u064a\u0646\u064a\u0646 \u062d\u062f\u062f\u062a\u0647\u0645 \u0627\u0644\u0644\u0627\u0626\u062d\u0629 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629 \u0648\u0647\u0645 \u0645\u0646 \u062f\u0631\u062c\u0629 \u0645\u0633\u0627\u0639\u062f \u0645\u0641\u062a\u0634 \u0623\u0648 \u0645\u0633\u0627\u0639\u062f \u0645\u0623\u0645\u0648\u0631 \u0639\u0644\u0649 \u0627\u0644\u0623\u0642\u0644\u060c \u0648\u0642\u062f \u0631\u0627\u0639\u0649 \u0627\u0644\u0634\u0627\u0631\u0639 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0647\u0624\u0644\u0627\u0621 \u0627\u0644\u0645\u0648\u0638\u0641\u0648\u0646 \u0645\u0646 \u062f\u0631\u062c\u0627\u062a \u0639\u0627\u0644\u064a\u0629 \u0631\u0639\u0627\u064a\u0629 \u0644\u0623\u0633\u0631\u0627\u0631 \u0627\u0644\u0645\u0645\u0648\u0644 (\u0645\u0630\u0643\u0631\u0629 \u0644\u062c\u0646\u0629 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a).
\n2\/ \u0623\u0646 \u064a\u062e\u0637\u0631 \u0627\u0644\u0645\u0645\u0648\u0644 \u0628\u062a\u0627\u0631\u064a\u062e \u0648\u0633\u0627\u0639\u0629 \u062d\u0636\u0648\u0631 \u0627\u0644\u0645\u0648\u0638\u0641 \u0645\u0639 \u062a\u0639\u064a\u064a\u0646 \u0627\u0644\u062f\u0641\u0627\u062a\u0631 \u0648\u0627\u0644\u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u0645\u0631\u0627\u062f \u0627\u0644\u0627\u0637\u0644\u0627\u0639 \u0639\u0644\u064a\u0647\u0627 \u0642\u0628\u0644 \u0627\u0644\u0627\u0646\u062a\u0642\u0627\u0644\u060c \u0648\u064a\u0643\u0648\u0646 \u0627\u0644\u0625\u062e\u0637\u0627\u0631 \u0637\u0628\u0642\u064b\u0627 \u0644\u0646\u0635 \u0645 (23) \u0645\u0646 \u0627\u0644\u0644\u0627\u0626\u062d\u0629 \u0639\u0644\u0649 \u0627\u0644\u0646\u0645\u0648\u0630\u062c \u0631\u0642\u0645 (17)\u060c \u0648\u0644\u0645 \u064a\u0631\u062f \u0628\u0627\u0644\u0644\u0627\u0626\u062d\u0629 \u062a\u062d\u062f\u064a\u062f \u0644\u0645\u064a\u0639\u0627\u062f \u0627\u0644\u0625\u062e\u0637\u0627\u0631\u060c \u0648\u0644\u0630\u0627 \u064a\u0635\u062d \u0627\u0644\u0627\u0637\u0644\u0627\u0639 \u0639\u0642\u0628 \u0627\u0644\u0625\u062e\u0637\u0627\u0631 \u0645\u0628\u0627\u0634\u0631\u0629 \u0643\u0645\u0627 \u064a\u0628\u064a\u0646 \u0645\u0646 \u0625\u062c\u0627\u0628\u0629 \u062d\u0636\u0631\u0629 \u0645\u0646\u062f\u0648\u0628 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0625\u0628\u0627\u0646 \u0645\u0646\u0627\u0642\u0634\u0629 \u0647\u0630\u0647 \u0627\u0644\u0645\u0627\u062f\u0629 \u0628\u0642\u0648\u0644\u0647 (\u0625\u0646 \u0645\u0646 \u062a\u0639\u0644\u064a\u0645\u0627\u062a \u0627\u0644\u0645\u0635\u0644\u062d\u0629 \u0645\u0627 \u064a\u0642\u0636\u064a \u0628\u0625\u062e\u0637\u0627\u0631 \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u0645\u0631\u0627\u062f \u0627\u0644\u062a\u0641\u062a\u064a\u0634 \u0639\u0644\u064a\u0647\u0627 \u0628\u0627\u0644\u0645\u0648\u0639\u062f \u0627\u0644\u0630\u064a \u064a\u062d\u062f\u062f \u0644\u0644\u062a\u0641\u062a\u064a\u0634 \u0648\u0627\u0644\u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u0645\u0631\u0627\u062f \u0627\u0644\u0627\u0637\u0644\u0627\u0639 \u0639\u0644\u064a\u0647\u0627\u060c \u0648\u0630\u0644\u0643 \u0642\u0628\u0644 \u0625\u062c\u0631\u0627\u0621 \u0627\u0644\u062a\u0641\u062a\u064a\u0634 \u0628\u062e\u0645\u0633\u0629 \u0623\u064a\u0627\u0645 \u0639\u0644\u0649 \u0627\u0644\u0623\u0642\u0644 \u0639\u0644\u0649 \u0623\u0646 \u0647\u0646\u0627\u0644\u0643 \u0623\u062d\u0648\u0627\u0644\u0627\u064b \u0642\u062f \u064a\u0642\u062a\u0636\u064a \u0627\u0644\u062e\u0631\u0648\u062c \u0639\u0646 \u0647\u0630\u0647 \u0627\u0644\u0642\u0627\u0639\u062f\u0629 \u0639\u0646\u062f \u0627\u0644\u0636\u0631\u0648\u0631\u0629 \u062a\u0642\u062f\u0631\u0647\u0627 \u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628.
\n\u0648\u0639\u0644\u0649 \u0630\u0644\u0643 \u0641\u0625\u0630\u0627 \u0641\u062a\u062d \u0627\u0644\u0645\u0623\u0645\u0648\u0631 \u0628\u0646\u0641\u0633\u0647 \u0625\u062f\u0631\u0627\u062c \u0627\u0644\u0645\u062d\u0644 \u0648\u0639\u062b\u0631 \u0639\u0644\u0649 \u062f\u0641\u062a\u0631 \u0641\u0625\u0646\u0647 \u064a\u0639\u062a\u0628\u0631 \u0645\u062a\u062c\u0627\u0648\u0632\u064b\u0627 \u062d\u0642 \u0627\u0644\u0627\u0637\u0644\u0627\u0639 \u0644\u0623\u0646 \u0627\u0644\u0627\u0637\u0644\u0627\u0639 \u0644\u0627 \u064a\u062e\u0648\u0644\u0647 \u0627\u0644\u062a\u0641\u062a\u064a\u0634 (\u062d\u0643\u0645 \u0645\u062d\u0643\u0645\u0629 \u0627\u0644\u0625\u0633\u0643\u0646\u062f\u0631\u064a\u0629 \u0623\u063a\u0633\u0637\u0633 \u0633\u0646\u0629 1946 \u062c\u0631\u064a\u062f\u0629 \u0627\u0644\u0645\u062d\u0627\u0643\u0645 \u0627\u0644\u0645\u062e\u062a\u0644\u0637\u0629 \u0639\u062f\u062f 3694).
\n\u0648\u0644\u0643\u0646 \u0647\u0644 \u064a\u062c\u0648\u0632 \u0644\u0645\u0623\u0645\u0648\u0631 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0623\u0646 \u064a\u0637\u0644\u0628 \u0627\u0644\u0627\u0637\u0644\u0627\u0639 \u0639\u0644\u0649 \u062f\u0641\u0627\u062a\u0631 \u0627\u0644\u0645\u0645\u0648\u0644 \u0627\u0644\u062a\u064a \u0644\u0645 \u064a\u0630\u0643\u0631\u0647\u0627 \u0641\u064a \u0637\u0644\u0628 \u0627\u0644\u0627\u0637\u0644\u0627\u0639 \u061f \u0625\u0646 \u0645\u0642\u062a\u0636\u0649 \u062a\u0639\u064a\u064a\u0646 \u0627\u0644\u062f\u0641\u0627\u062a\u0631 \u0642\u0628\u0644 \u0627\u0644\u0627\u0646\u062a\u0642\u0627\u0644 \u064a\u062c\u064a\u0632 \u0644\u0644\u0645\u0645\u0648\u0644 \u0623\u0646 \u064a\u0645\u062a\u0646\u0639 \u0639\u0646 \u062a\u0642\u062f\u064a\u0645 \u062f\u0641\u0627\u062a\u0631 \u0644\u0645 \u062a\u0631\u062f \u0628\u0625\u062e\u0637\u0627\u0631 \u0627\u0644\u0627\u0637\u0644\u0627\u0639 \u0648\u0644\u0643\u0646 \u0644\u0644\u0645\u0623\u0645\u0648\u0631 \u0623\u0646 \u064a\u0637\u0644\u0628 \u0628\u0637\u0644\u0628 \u062c\u062f\u064a\u062f \u0627\u0644\u0627\u0637\u0644\u0627\u0639 \u0639\u0644\u0649 \u0647\u0630\u0647 \u0627\u0644\u0623\u0648\u0631\u0627\u0642.
\n\u0648\u0644\u064a\u0633 \u0647\u0646\u0627\u0643 \u0645\u0627 \u064a\u0645\u0646\u0639 \u0623\u0646 \u062a\u062a\u0639\u062f\u062f \u0645\u0631\u0627\u062a \u0627\u0644\u0627\u0637\u0644\u0627\u0639 \u0639\u0644\u0649 \u062f\u0641\u062a\u0631 \u0648\u0627\u062d\u062f \u0641\u064a\u062c\u0648\u0632 \u0627\u0644\u0627\u0637\u0644\u0627\u0639 \u0643\u0644\u0645\u0627 \u062c\u062f\u062a \u062d\u0627\u062c\u0629 \u0644\u0630\u0644\u0643 \u0648\u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u0648\u062c\u0647\u062a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0646\u0638\u0631 \u0645\u0648\u0638\u0641\u064a\u0647\u0627 \u0625\u0644\u0649 \u0639\u062f\u0645 \u0627\u0644\u0627\u0637\u0644\u0627\u0639 \u0639\u0644\u0649 \u062d\u0633\u0627\u0628\u0627\u062a \u0645\u0645\u0648\u0644 \u0623\u0643\u062b\u0631 \u0645\u0646 \u0645\u0631\u0629 (\u0628\u0648\u0643\u064a\u0647 \u062c\u0632\u0621 \u062b\u0627\u0646 \u0635\u0640 118 \u0627\u0644\u0645\u0644\u062d\u0642).
\n3\/ \u0623\u0646 \u064a\u062d\u0635\u0644 \u0627\u0644\u0627\u0637\u0644\u0627\u0639 \u0641\u064a \u0645\u0642\u0631 \u0635\u0627\u062d\u0628 \u0627\u0644\u0634\u0623\u0646 \u0648\u0623\u062b\u0646\u0627\u0621 \u0633\u0627\u0639\u0627\u062a \u0627\u0644\u0639\u0645\u0644 \u0641\u0644\u0627 \u064a\u062c\u0648\u0632 \u0646\u0642\u0644 \u0627\u0644\u062f\u0641\u0627\u062a\u0631 \u0648\u0627\u0644\u0623\u0648\u0631\u0627\u0642 \u062e\u0627\u0631\u062c \u0647\u0630\u0627 \u0627\u0644\u0645\u0642\u0631 \u0648\u0644\u0627 \u064a\u062c\u0648\u0632 \u0627\u0644\u0627\u0637\u0644\u0627\u0639 \u0639\u0644\u064a\u0647\u0627 \u0628\u0639\u062f \u0633\u0627\u0639\u0627\u062a \u0627\u0644\u0639\u0645\u0644.
\n\u0628\u0644 \u0625\u0646 \u0645\u062d\u0643\u0645\u0629 \u0627\u0644\u0646\u0642\u0636 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 \u0642\u0636\u062a \u0628\u0623\u0646\u0647 \u0644\u0627 \u064a\u062c\u0648\u0632 \u0644\u0645\u0648\u0638\u0641 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0623\u0646 \u064a\u0623\u062e\u0630 \u0645\u0627 \u064a\u0631\u064a\u062f \u0645\u0646 \u0627\u0644\u062f\u0641\u0627\u062a\u0631 \u0648\u0627\u0644\u0623\u0648\u0631\u0627\u0642 \u0628\u064a\u062f\u0647 \u0648\u0644\u0627 \u0623\u0646 \u064a\u0628\u062d\u062b \u0639\u0646\u0647\u0627\u060c \u0628\u0644 \u0639\u0644\u064a\u0647 \u0623\u0646 \u064a\u0637\u0644\u0628\u0647\u0627 \u0645\u0646 \u0627\u0644\u0645\u0645\u0648\u0644 \u0623\u0648 \u0645\u0646 \u0645\u0646\u062f\u0648\u0628\u0647.
\n4\/ \u0623\u0646 \u064a\u062d\u0635\u0644 \u0627\u0644\u0627\u0637\u0644\u0627\u0639 \u0628\u0642\u0635\u062f \u0627\u0644\u062a\u062b\u0628\u062a \u0645\u0646 \u062a\u0646\u0641\u064a\u0630 \u062c\u0645\u064a\u0639 \u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0648\u0644\u0630\u0644\u0643 \u0646\u0635\u062a \u0645 (45) \u0639\u0644\u0649 \u0623\u0646\u0647 \u0644\u0627 \u064a\u062c\u0648\u0632 \u0644\u0645\u0648\u0638\u0641\u064a \u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0633\u062a\u0639\u0645\u0627\u0644 \u062d\u0642 \u0627\u0644\u0627\u0637\u0644\u0627\u0639 \u0641\u064a \u063a\u064a\u0631 \u0627\u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u0645\u062a\u0635\u0644\u0629 \u0628\u0631\u0628\u0637 \u0627\u0644\u0636\u0631\u0627\u0626\u0628.
\n5\/ \u064a\u0644\u0632\u0645 \u0623\u064a\u0636\u064b\u0627 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0627\u0644\u0645\u0645\u0648\u0644 \u0645\u0645\u0633\u0643\u064b\u0627 \u0641\u0639\u0644\u0627\u064b \u0644\u0644\u062f\u0641\u0627\u062a\u0631 \u0648\u0627\u0644\u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u0645\u0631\u0627\u062f \u0627\u0644\u0627\u0637\u0644\u0627\u0639 \u0639\u0644\u064a\u0647\u0627 \u0648\u0642\u062f \u0646\u0635 \u0639\u0644\u0649 \u0647\u0630\u0627 \u0627\u0644\u0634\u0631\u0637 \u0635\u0631\u0627\u062d\u0629\u064b \u0641\u064a \u0645\u062c\u0644\u0633 \u0627\u0644\u0634\u064a\u0648\u062e \u0645\u062e\u0627\u0641\u0629 \u0623\u0646 \u064a\u0638\u0646 \u0628\u0623\u0646 \u0627\u0644\u0634\u0627\u0631\u0639 \u064a\u0641\u0631\u0636 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062f\u0641\u0627\u062a\u0631 \u0627\u0644\u062a\u064a \u0646\u0635 \u0639\u0644\u064a\u0647\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u064a\u0641\u0631\u0636 \u0625\u0645\u0633\u0627\u0643 \u0647\u0630\u0647 \u0627\u0644\u062f\u0641\u0627\u062a\u0631\u060c \u0648\u0644\u0627 \u0634\u0643 \u0623\u0646 \u0645\u0627 \u0641\u0631\u0636\u0647 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0644\u063a\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0647\u064a\u0626\u0627\u062a \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u062e\u0636\u0639 \u0644\u062d\u0642 \u0627\u0644\u0627\u0637\u0644\u0627\u0639 \u0645\u0646 \u062a\u062d\u0631\u064a\u0631 \u0643\u062a\u0627\u0628\u0627\u062a\u0647\u0627 \u0628\u0627\u0644\u0644\u063a\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0645\u0627 \u064a\u062d\u0643\u0645 \u0647\u0630\u0647 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0648\u0625\u0646 \u0643\u0627\u0646 \u0627\u0644\u0639\u0645\u0644 \u064a\u062c\u0631\u064a \u062d\u062a\u0649 \u0627\u0644\u0622\u0646 \u0639\u0644\u0649 \u0627\u0644\u062a\u0633\u0627\u0647\u0644 \u0641\u064a \u062a\u0646\u0641\u064a\u0630 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 (\u064a\u0631\u0627\u062c\u0639 \u0643\u062a\u0627\u0628 \u0627\u0644\u062f\u0643\u062a\u0648\u0631 \u062d\u0633\u0646 \u062c\u0631\u0627\u0646\u0629 \u0641\u064a \u0634\u0631\u062d \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0644\u063a\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629).
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\n\u0648\u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0647\u0630\u0627 \u0627\u0644\u0631\u0623\u064a \u0623\u0635\u062f\u0631\u062a \u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0645\u0646\u0634\u0648\u0631\u064b\u0627 \u0631\u0642\u0645 (51) \u0633\u0646\u0629 1940 \u0648\u062c\u0647\u062a \u0641\u064a\u0647 \u0646\u0638\u0631 \u0645\u0648\u0638\u0641\u064a\u0647\u0627 \u0625\u0644\u0649 \u0623\u0646 \u0627\u0644\u0627\u0637\u0644\u0627\u0639 \u0634\u0631\u0639 \u0644\u0625\u0639\u0637\u0627\u0621 \u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u0631\u0635\u0629 \u0627\u0644\u062a\u062d\u0642\u064a\u0642 \u0645\u0646 \u0642\u064a\u0627\u0645 \u0643\u0644 \u0645\u0646\u0634\u0623\u0629 \u0639\u0644\u0649 \u062d\u062f\u0629 \u0628\u062c\u0645\u064a\u0639 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0648\u0627\u0644\u0648\u0627\u062c\u0628\u0627\u062a \u0627\u0644\u062a\u064a \u0641\u0631\u0636\u0647\u0627 \u0639\u0644\u064a\u0647\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u062f\u0648\u0646 \u0627\u0633\u062a\u0639\u0645\u0627\u0644 \u0647\u0630\u0627 \u0627\u0644\u062d\u0642 \u0643\u0648\u0633\u064a\u0644\u0629 \u0644\u0631\u0642\u0627\u0628\u0629 \u0623\u064a\u0629 \u0645\u0646\u0634\u0623\u0629 \u0623\u062e\u0631\u0649 \u0623\u0648 \u0623\u064a \u0645\u0645\u0648\u0644 \u0622\u062e\u0631 \u0643\u0630\u0644\u0643 \u0641\u0625\u0646\u0647 \u0644\u0627 \u064a\u062c\u0648\u0632 \u062a\u0643\u0644\u064a\u0641 \u0623\u064a\u0629 \u0645\u0646\u0634\u0623\u0629 \u0628\u0625\u0639\u0637\u0627\u0621 \u0628\u064a\u0627\u0646\u0627\u062a \u0623\u0648 \u062a\u0642\u062f\u064a\u0645 \u0645\u0633\u062a\u062e\u0631\u062c\u0627\u062a \u0645\u0646 \u0623\u0648\u0631\u0627\u0642\u0647\u0627 \u0639\u0646 \u0627\u0644\u062d\u0627\u0644\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0623\u064a \u0639\u0645\u064a\u0644 \u0623\u0648 \u0645\u0645\u0648\u0644 \u0622\u062e\u0631 \u064a\u062a\u0639\u0627\u0645\u0644 \u0645\u0639\u0647\u0627\u060c \u0643\u0645\u0627 \u0623\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062a\u062c\u0645\u0639 \u0644\u062f\u0649 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0645\u0646 \u0637\u0631\u064a\u0642 \u062d\u0642 \u0627\u0644\u0627\u0637\u0644\u0627\u0639 \u0639\u0646 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0628\u064a\u0646 \u0627\u0644\u0645\u0645\u0648\u0644\u064a\u0646 \u0628\u0639\u0636\u0647\u0645 \u0627\u0644\u0628\u0639\u0636 \u0644\u0627 \u064a\u0635\u062d \u0645\u062c\u0627\u0628\u0647\u0629 \u0623\u062d\u062f \u0645\u0646 \u0627\u0644\u0645\u0645\u0648\u0644\u064a\u0646 \u0628\u0647\u0627 \u0648\u0625\u0646\u0645\u0627 \u0647\u064a \u0623\u062f\u0627\u0629 \u0627\u0633\u062a\u0631\u0634\u0627\u062f \u0634\u062e\u0635\u064a\u0629 \u0644\u0627 \u064a\u062c\u0648\u0632 \u0625\u0641\u0634\u0627\u0621 \u0645\u0635\u0627\u062f\u0631\u0647\u0627 \u0648\u0644\u0627 \u0627\u0644\u062a\u0645\u0633\u0643 \u0628\u0647\u0627 \u0643\u0623\u0633\u0627\u0633 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0644\u0632\u0645 \u0644\u0623\u062d\u062f \u0627\u0644\u0645\u0645\u0648\u0644\u064a\u0646 \u0628\u062a\u0639\u062f\u064a\u0644 \u0627\u0644\u0631\u0628\u0637 \u0644\u0623\u0646 \u0630\u0644\u0643 \u0644\u0627 \u064a\u0643\u0648\u0646 \u0625\u0644\u0627 \u0639\u0646 \u0637\u0631\u064a\u0642 \u0627\u0644\u0642\u0636\u0627\u0621.
\n\u0648\u0623\u064a\u062f \u0627\u0644\u0628\u0639\u0636 \u0647\u0630\u0627 \u0627\u0644\u0631\u0623\u064a \u0628\u062d\u062c\u0629 \u0623\u0646 \u0625\u0628\u0627\u062d\u0629 \u0627\u0644\u0627\u0637\u0644\u0627\u0639 \u0639\u0644\u0649 \u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u0645\u0645\u0648\u0644 \u0644\u0631\u0628\u0637 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u063a\u064a\u0631\u0647 \u062a\u0639\u062a\u0628\u0631 \u0645\u062e\u0627\u0644\u0641\u0629 \u0644\u0633\u0631 \u0627\u0644\u0645\u0647\u0646\u0629 (\u062f\u0644\u064a\u0644 \u0627\u0644\u0645\u0645\u0648\u0644\u064a\u0646 \u0644\u0644\u0623\u0633\u062a\u0627\u0630\u064a\u0646 \u0628\u064a\u0643\u0631\u0641\u0631 \u0648\u0634\u0645\u064a\u0644 \u0635\u0640 21).
\n\u0648\u0630\u0647\u0628 \u0622\u062e\u0631\u0648\u0646 \u0625\u0644\u0649 \u0627\u0644\u0642\u0648\u0644 \u0628\u062c\u0648\u0627\u0632 \u0627\u0644\u0627\u0637\u0644\u0627\u0639 \u0639\u0644\u0649 \u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u0645\u0645\u0648\u0644 \u0644\u0631\u0628\u0637 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0634\u062e\u0635 \u0622\u062e\u0631 \u0645\u0633\u062a\u0646\u062f\u064a\u0646 \u0641\u064a \u0630\u0644\u0643 \u0625\u0644\u0649 \u0639\u0645\u0648\u0645 \u0646\u0635 \u0627\u0644\u0645\u0627\u062f\u0629 (81) (\u0627\u0644\u0623\u0633\u062a\u0627\u0630 \u062a\u0648\u0643\u0644 \u0648\u0628\u0631\u062a\u064a \u0641\u064a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0635\u0640 8).
\n\u0648\u0646\u0644\u0627\u062d\u0638 \u0623\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 (56) \u062a\u0642\u064a\u062f \u0645\u0646 \u062d\u0643\u0645 \u0627\u0644\u0645\u0627\u062f\u0629 (81) \u0628\u0637\u0631\u064a\u0642 \u0627\u0644\u062f\u0644\u0627\u0644\u0629 \u0644\u0623\u0646 \u0627\u0644\u0634\u0627\u0631\u0639 \u0648\u0642\u062f \u062c\u0639\u0644 \u0627\u0644\u0625\u0630\u0646 \u0628\u0627\u0644\u0627\u0637\u0644\u0627\u0639 \u062c\u0648\u0627\u0632\u064a\u064b\u0627 \u0644\u0644\u0645\u062d\u0643\u0645\u0629 \u0641\u0642\u062f \u062f\u0644 \u0628\u0630\u0644\u0643 \u0639\u0644\u0649 \u0648\u062c\u0648\u0628 \u0627\u0633\u062a\u0626\u0630\u0627\u0646 \u0627\u0644\u0645\u062d\u0643\u0645\u0629 \u0642\u0628\u0644 \u0627\u0644\u0627\u0637\u0644\u0627\u0639 \u0648\u0644\u0643\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0627\u062f\u0629 \u062c\u0627\u0621\u062a \u0645\u0639\u064a\u0628\u0629 \u0645\u0646 \u0627\u0644\u0648\u062c\u0648\u0647 \u0627\u0644\u0622\u062a\u064a\u0629:
\n1 – \u0645\u0646 \u062d\u064a\u062b \u0645\u0648\u0636\u0639\u0647\u0627 \u0641\u0642\u062f \u0643\u0627\u0646 \u0627\u0644\u0623\u0635\u0648\u0628 \u0648\u0647\u064a \u0644\u062a\u0642\u064a\u064a\u062f \u062d\u0642 \u0627\u0644\u0627\u0637\u0644\u0627\u0639 \u0623\u0646 \u062a\u0631\u062f \u0641\u064a \u0627\u0644\u0643\u062a\u0627\u0628 \u0627\u0644\u0630\u064a \u0646\u0635 \u0641\u064a\u0647 \u0627\u0644\u0634\u0627\u0631\u0639 \u0639\u0644\u0649 \u0647\u0630\u0627 \u0627\u0644\u062d\u0642 \u0648\u0623\u0646 \u064a\u0643\u0648\u0646 \u0648\u0631\u0648\u062f\u0647\u0627 \u0628\u0639\u062f \u0647\u0630\u0647 \u0627\u0644\u0645\u0627\u062f\u0629.
\n2 – \u0645\u0646 \u062d\u064a\u062b \u0635\u064a\u0627\u063a\u062a\u0647\u0627 \u0644\u0623\u0646\u0647\u0627 \u0641\u064a \u0638\u0627\u0647\u0631\u0647\u0627 \u062a\u062f\u0644 \u0639\u0644\u0649 \u0623\u0646 \u0627\u0644\u0625\u0630\u0646 \u0645\u0642\u0635\u0648\u0631 \u0639\u0644\u0649 \u062d\u0627\u0644\u0629 \u0631\u0641\u0639 \u0627\u0644\u062f\u0639\u0648\u0649 \u0644\u0644\u0646\u0632\u0627\u0639 \u0639\u0644\u0649 \u0627\u0644\u062a\u0642\u062f\u064a\u0631.
\n\u0648\u0644\u0643\u0646\u0646\u064a \u0623\u0631\u0649 \u0623\u0646\u0647 \u064a\u062c\u0648\u0632 \u0644\u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0623\u0646 \u062a\u0644\u062c\u0623 \u0625\u0644\u0649 \u0627\u0633\u062a\u0626\u0630\u0627\u0646 \u0627\u0644\u0645\u062d\u0643\u0645\u0629 \u0642\u0628\u0644 \u0631\u0641\u0639 \u0627\u0644\u062f\u0639\u0648\u0649 \u0648\u0642\u0628\u0644 \u0627\u0644\u062a\u0642\u062f\u064a\u0631 \u0644\u0623\u0646 \u062d\u0627\u062c\u0629 \u0627\u0644\u0645\u0635\u0644\u062d\u0629 \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u0645\u0631\u062d\u0644\u0629 \u0627\u062f\u0639\u0649 \u0645\u0646 \u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u0646\u0632\u0627\u0639.
\n3 – \u0623\u0646\u0647\u0627 \u062a\u0634\u064a\u0631 \u0625\u0644\u0649 \u0623\u0646 \u0627\u0644\u0627\u0637\u0644\u0627\u0639 \u064a\u0642\u062a\u0635\u0631 \u0639\u0644\u0649 \u0645\u0646 \u062a\u0646\u062a\u062f\u0628\u0647 \u0627\u0644\u0645\u062d\u0643\u0645\u0629 \u0623\u0648 \u0627\u0644\u062e\u0628\u064a\u0631 \u0641\u0643\u0623\u0646\u0647\u0627 \u0644\u0627 \u062a\u062e\u0648\u0644 \u0647\u0630\u0627 \u0627\u0644\u062d\u0642 \u0644\u0645\u0648\u0638\u0641\u064a \u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628\u060c \u0648\u0644\u0643\u0646\u0646\u064a \u0623\u0631\u0649 \u0623\u0646\u0647 \u064a\u062c\u0648\u0632 \u0644\u0644\u0645\u062d\u0643\u0645\u0629 \u0623\u0646 \u062a\u0646\u062a\u062f\u0628 \u0634\u062e\u0635\u064b\u0627 \u0645\u0646 \u0645\u0648\u0638\u0641\u064a \u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0645\u0645\u0646 \u0644\u0647\u0645 \u062d\u0642 \u0627\u0644\u0627\u0637\u0644\u0627\u0639 \u0637\u0628\u0642\u064b\u0627 \u0644\u0644\u0627\u0626\u062d\u0629 \u0644\u0623\u0646\u0647 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0645\u0646 \u0627\u0644\u0645\u0645\u0643\u0646 \u0644\u0644\u0645\u062d\u0643\u0645\u0629 \u0623\u0646 \u062a\u0646\u062a\u062f\u0628 \u0634\u062e\u0635\u064b\u0627 \u0644\u064a\u0633 \u0644\u0647 \u062d\u0642 \u0627\u0644\u0627\u0637\u0644\u0627\u0639 \u0623\u0635\u0644\u0627\u064b \u0648\u0647\u0648 \u0627\u0644\u062e\u0628\u064a\u0631 \u0641\u064a\u062c\u0648\u0632 \u0644\u0647\u0627 \u0645\u0646 \u0628\u0627\u0628 \u0623\u0648\u0644\u0649 \u0623\u0646 \u062a\u0646\u062a\u062f\u0628 \u0634\u062e\u0635\u064b\u0627 \u0644\u0647 \u062d\u0642 \u0627\u0644\u0627\u0637\u0644\u0627\u0639 \u0639\u0644\u0649 \u062a\u0644\u0643 \u0627\u0644\u0623\u0648\u0631\u0627\u0642.
\n4 – \u0625\u0646\u0647\u0627 \u0644\u0645 \u062a\u062d\u062f\u062f \u0645\u0639\u0646\u0649 \u0627\u0644\u0628\u064a\u0648\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 etablissements financiers \u0625\u0644\u0627 \u0623\u0646 \u0627\u0644\u0645\u0641\u0647\u0648\u0645 \u0645\u0646 \u0627\u0644\u0645\u0630\u0643\u0631\u0629 \u0627\u0644\u0625\u064a\u0636\u0627\u062d\u064a\u0629 \u0623\u0646\u0647\u0627 \u062a\u0646\u0635\u0631\u0641 \u0625\u0644\u0649 \u0627\u0644\u0645\u0645\u0648\u0644\u064a\u0646 \u0627\u0644\u062e\u0627\u0636\u0639\u064a\u0646 \u0644\u0644\u0636\u0631\u064a\u0628\u0629.
\n4 – \u0648\u0627\u062c\u0628 \u0627\u0644\u062a\u0628\u0644\u064a\u063a:<\/strong>
\n\u0646\u0635\u062a \u0639\u0644\u064a\u0647 \u0645 (80) \u0641\u0642\u0627\u0644\u062a (\u0639\u0644\u0649 \u0645\u0646\u062f\u0648\u0628\u064a \u0627\u0644\u0642\u0636\u0627\u0621 \u0648\u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u064a\u0646 \u0648\u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u064a\u0646 \u0623\u0646 \u064a\u0628\u0644\u063a\u0648\u0627 \u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0643\u0644 \u0628\u064a\u0627\u0646 \u064a\u062a\u0635\u0644 \u0628\u0639\u0644\u0645\u0647\u0645 \u0645\u0646 \u0634\u0623\u0646\u0647 \u0623\u0646 \u064a\u062d\u0645\u0644 \u0639\u0644\u0649 \u0627\u0644\u0627\u0639\u062a\u0642\u0627\u062f \u0628\u0627\u0631\u062a\u0643\u0627\u0628 \u063a\u0634 \u0641\u064a \u0623\u0645\u0631 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0631\u062a\u0643\u0627\u0628 \u0637\u0631\u0642 \u0627\u062d\u062a\u064a\u0627\u0644\u064a\u0629 \u0627\u0644\u063a\u0631\u0636 \u0645\u0646\u0647\u0627 \u0623\u0648 \u064a\u062a\u0631\u062a\u0628 \u0639\u0644\u064a\u0647\u0627 \u0627\u0644\u062a\u062e\u0644\u0635 \u0645\u0646 \u0623\u062f\u0627\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0623\u0648 \u062a\u0639\u0631\u0636\u0647\u0627 \u0644\u062e\u0637\u0631 \u0639\u062f\u0645 \u0627\u0644\u0623\u062f\u0627\u0621 \u0633\u0648\u0627\u0621 \u0643\u0627\u0646 \u0647\u0630\u0627 \u0627\u0644\u0639\u0644\u0645 \u0628\u0645\u0646\u0627\u0633\u0628\u0629 \u0642\u0636\u064a\u0629 \u0645\u062f\u0646\u064a\u0629 \u0623\u0645 \u062a\u062c\u0627\u0631\u064a\u0629 \u0623\u0645 \u062a\u062d\u0642\u064a\u0642 \u0641\u064a \u0645\u0648\u0627\u062f \u0627\u0644\u062c\u0646\u0627\u064a\u0627\u062a \u0623\u0648 \u0627\u0644\u062c\u0646\u062d \u0648\u0644\u0648 \u0627\u0646\u062a\u0647\u0649 \u0627\u0644\u062a\u062d\u0642\u064a\u0642 \u0628\u0627\u0644\u062d\u0641\u0638).
\n\u0648\u0648\u0627\u0636\u062d \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0627\u062f\u0629 \u0623\u0646\u0647\u0627 \u0641\u0631\u0636\u062a \u0627\u0644\u062a\u0632\u0627\u0645 \u0627\u0644\u0623\u062e\u0628\u0627\u0631 \u0648\u0644\u0643\u0646\u0647\u0627 \u0642\u064a\u062f\u062a\u0647 \u0628\u0627\u0644\u0642\u064a\u0648\u062f \u0627\u0644\u0622\u062a\u064a\u0629:
\n1\/ \u0623\u0646 \u064a\u0643\u0648\u0646 \u0627\u0644\u0645\u0648\u0638\u0641 \u0634\u062e\u0635\u064b\u0627 \u0645\u0645\u0646 \u0646\u0635\u062a \u0639\u0644\u064a\u0647\u0645 \u0647\u0630\u0647 \u0627\u0644\u0645\u0627\u062f\u0629 \u0648\u0647\u0645 \u0645\u0646\u062f\u0648\u0628\u0648 \u0627\u0644\u0642\u0636\u0627\u0621 \u0648\u0627\u0644\u0645\u0648\u0638\u0641\u0648\u0646 \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0648\u0646 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0648\u0646 \u0648\u0642\u062f \u0630\u0643\u0631 \u062d\u0636\u0631\u0629 \u0645\u0646\u062f\u0648\u0628 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0641\u064a \u0645\u062c\u0644\u0633 \u0627\u0644\u0634\u064a\u0648\u062e \u0628\u0623\u0646 \u0627\u0644\u0645\u0642\u0635\u0648\u062f \u0628\u0645\u0646\u062f\u0648\u0628\u064a \u0627\u0644\u0642\u0636\u0627\u0621 \u0647\u0645 \u062c\u0645\u064a\u0639 \u0645\u0648\u0638\u0641\u064a \u0627\u0644\u0642\u0636\u0627\u0621 \u0623\u0648 \u0645\u0645\u0646 \u0644\u0647\u0645 \u0627\u062a\u0635\u0627\u0644 \u0628\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0642\u0636\u0627\u0621 \u0643\u0627\u0644\u0633\u0646\u062f\u064a\u0643 \u0623\u0648 \u0627\u0644\u062e\u0628\u064a\u0631 \u0623\u0648 \u0627\u0644\u0645\u0648\u062b\u0642 \u0627\u0644\u0631\u0633\u0645\u064a \u0648\u0644\u0643\u0646 \u0644\u0627 \u064a\u062f\u062e\u0644 \u0636\u0645\u0646\u0647\u0645 \u0627\u0644\u0642\u0627\u0636\u064a \u0648\u0627\u0644\u0645\u0633\u062a\u0634\u0627\u0631.
\n2\/ \u0623\u0646 \u064a\u0643\u0648\u0646 \u0647\u0646\u0627\u0644\u0643 \u063a\u0634 \u0641\u064a \u0623\u0645\u0631 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0623\u0648 \u0628\u0627\u0631\u062a\u0643\u0627\u0628 \u0637\u0631\u0642 \u0627\u062d\u062a\u064a\u0627\u0644\u064a\u0629 \u0627\u0644\u063a\u0631\u0636 \u0645\u0646\u0647\u0627 \u0623\u0648 \u064a\u062a\u0631\u062a\u0628 \u0639\u0644\u064a\u0647\u0627 \u0627\u0644\u062a\u062e\u0644\u0635 \u0645\u0646 \u0623\u062f\u0627\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0623\u0648 \u062a\u0639\u0631\u064a\u0636\u0647\u0627 \u0644\u062e\u0637\u0631 \u0639\u062f\u0645 \u0627\u0644\u0623\u062f\u0627\u0621<\/p>\n

Une fraude commise en matiere fiscale ou une manoeuvre quelconque ayant eu pour objet ou ayant eu pour resultat de frauder ou de compromettre un impot.<\/span><\/p>\n

\u0648\u0644\u0645 \u064a\u062d\u062f\u062f \u0627\u0644\u0634\u0627\u0631\u0639 \u0645\u0627 \u0627\u0644\u0645\u0642\u0635\u0648\u062f \u0628\u0627\u0644\u063a\u0634 \u0648\u0645\u0627 \u0647\u064a \u0627\u0644\u0641\u0648\u0627\u0631\u0642 \u0628\u064a\u0646\u0647 \u0648\u0628\u064a\u0646 \u0627\u0644\u0637\u0631\u0642 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644\u064a\u0629.
\n\u0648\u0639\u0646\u062f\u064a \u0623\u0646 \u0627\u0644\u063a\u0634 \u0643\u0644 \u062a\u0635\u0631\u0641 \u0625\u064a\u062c\u0627\u0628\u064a\u064b\u0627 \u0643\u0627\u0646 \u0623\u0645 \u0633\u0644\u0628\u064a\u064b\u0627 \u064a\u0624\u062f\u064a \u0625\u0644\u0649 \u0627\u0644\u0641\u0631\u0627\u0631 \u0645\u0646 \u0623\u062f\u0627\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0643\u0644\u0647\u0627 \u0623\u0648 \u0628\u0639\u0636\u0647\u0627 \u0641\u0641\u064a \u062d\u0627\u0644\u0629 \u0627\u0644\u063a\u0634 \u064a\u062c\u0628 \u062a\u062d\u0642\u0642 \u0627\u0644\u0648\u0633\u064a\u0644\u0629 \u0648\u0627\u0644\u063a\u0627\u064a\u0629 \u0628\u0631\u0628\u0637 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0647\u0630\u0627 \u0627\u0644\u063a\u0634.
\n\u0623\u0645\u0627 \u0627\u0644\u0637\u0631\u0642 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644\u064a\u0629 \u0643\u0645\u0627 \u0633\u0646\u0631\u0649 – \u0648\u0647\u064a \u0627\u0644\u0648\u0642\u0627\u0626\u0639 \u0627\u0644\u0645\u0627\u062f\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u062d\u064a\u0637 \u0628\u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0644\u063a\u0634 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u0647\u064a \u0648\u0633\u064a\u0644\u0629 \u0641\u0642\u0637 \u0648\u0641\u064a \u062d\u0627\u0644\u0629 \u0627\u0644\u0637\u0631\u0642 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644\u064a\u0629 \u064a\u0643\u0641\u064a \u062a\u062d\u0642\u0642 \u0627\u0644\u0648\u0633\u064a\u0644\u0629 \u0648\u0644\u0627 \u064a\u0644\u0632\u0645 \u062a\u062d\u0642\u0642 \u0627\u0644\u063a\u0627\u064a\u0629.
\n3\/ \u0623\u0646 \u064a\u0643\u0648\u0646 \u0627\u0644\u0628\u064a\u0627\u0646 \u064a\u062d\u0645\u0644 \u0639\u0644\u0649 \u0627\u0644\u0627\u0639\u062a\u0642\u0627\u062f \u0628\u0648\u0642\u0648\u0639 \u0627\u0644\u063a\u0634 \u0623\u0648 \u0627\u0644\u0637\u0631\u0642 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644\u064a\u0629 \u0641\u0627\u0644\u0634\u0627\u0631\u0639 \u0644\u0645 \u064a\u0633\u062a\u0644\u0632\u0645 \u062d\u0635\u0648\u0644 \u0627\u0644\u0639\u0644\u0645 \u0641\u0639\u0644\u0627\u064b \u0628\u0644 \u0627\u0643\u062a\u0641\u0649 \u0628\u0643\u0644 \u0628\u064a\u0627\u0646 \u064a\u062d\u0645\u0644 \u0639\u0644\u0649 \u0647\u0630\u0627 \u0627\u0644\u0627\u0639\u062a\u0642\u0627\u062f \u0648\u0644\u0643\u0646 \u064a\u062c\u0628 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0647\u0630\u0627 \u0627\u0644\u0628\u064a\u0627\u0646 \u0648\u0627\u0636\u062d \u0627\u0644\u0638\u0647\u0648\u0631 \u0641\u064a \u062a\u062d\u0642\u0642 \u0627\u0644\u063a\u0634 \u0648\u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644\u060c \u0641\u0644\u0627 \u064a\u0643\u0641\u064a \u0627\u0644\u0628\u064a\u0627\u0646 \u0627\u0644\u0645\u0628\u0647\u0645 \u0627\u0644\u0630\u064a \u0644\u0627 \u064a\u062d\u0642\u0642 \u0630\u0644\u0643 \u0628\u0637\u0631\u064a\u0642\u0629 \u062c\u0627\u0632\u0645\u0629 \u0644\u0627 \u062a\u062d\u062a\u0645\u0644 \u0627\u0644\u0634\u0643 \u0648\u062a\u0642\u062f\u064a\u0631 \u0630\u0644\u0643 \u0645\u0633\u0623\u0644\u0629 \u0645\u0648\u0636\u0648\u0639\u064a\u0629 \u064a\u062a\u0631\u0643 \u062a\u062d\u062f\u064a\u062f\u0647\u0627 \u0644\u0644\u0642\u0636\u0627\u0621.
\n4\/ \u064a\u062c\u0628 \u0623\u0646 \u064a\u0635\u0644 \u0625\u0644\u0649 \u0639\u0644\u0645 \u0647\u0624\u0644\u0627\u0621 \u0647\u0630\u0627 \u0627\u0644\u0628\u064a\u0627\u0646 \u0641\u064a \u0635\u062f\u062f \u0642\u0636\u064a\u0629 \u0645\u062f\u0646\u064a\u0629 \u0623\u0648 \u062c\u0646\u0627\u0626\u064a\u0629 \u0641\u0644\u0627 \u064a\u0643\u0641\u064a \u0623\u0646 \u062a\u0635\u0644 \u0625\u0644\u064a\u0647\u0645 \u0647\u0630\u0647 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0628\u0635\u0641\u0629 \u0634\u062e\u0635\u064a\u0629 \u0644\u0623\u0646\u0647\u0627 \u0644\u064a\u0633\u062a \u0639\u0646 \u0637\u0631\u064a\u0642 \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0637\u0631\u0642 \u0627\u0644\u062a\u064a \u062d\u062f\u062f\u062a\u0647\u0627 \u0627\u0644\u0645\u0627\u062f\u0629.
\n\u0625\u0630\u0627 \u062a\u0648\u0641\u0631\u062a \u0647\u0630\u0647 \u0627\u0644\u0642\u064a\u0648\u062f \u0648\u062c\u0628 \u0639\u0644\u0649 \u0645\u0646 \u064a\u0635\u0644 \u0625\u0644\u0649 \u0639\u0644\u0645\u0647 \u0647\u0630\u0627 \u0627\u0644\u0628\u064a\u0627\u0646 \u0623\u0646 \u064a\u062f\u0644\u064a \u0628\u0647 \u0625\u0644\u0649 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0625\u0644\u0627 \u062a\u0639\u0631\u0636 \u0644\u0639\u0642\u0648\u0628\u0629 \u062c\u0646\u0627\u0626\u064a\u0629 \u0646\u0635\u062a \u0639\u0644\u064a\u0647\u0627 \u0627\u0644\u0645\u0627\u062f\u0629 (85)\u060c \u0648\u0644\u0627 \u064a\u062c\u0648\u0632 \u0644\u0647 \u0627\u0644\u0627\u062d\u062a\u062c\u0627\u062c \u0628\u0633\u0631 \u0627\u0644\u0645\u0647\u0646\u0629 \u0644\u0623\u0646 \u0627\u0644\u0634\u0627\u0631\u0639 \u0623\u0648\u062c\u0628 \u0639\u0644\u064a\u0647\u0645 \u0647\u0630\u0627 \u0627\u0644\u062a\u0628\u0644\u064a\u063a.
\n5 – \u062d\u0642 \u0627\u0644\u062a\u0641\u062a\u064a\u0634:<\/strong>
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\n\u0648\u0644\u0623\u0646 \u0627\u0644\u062d\u062f\u064a\u062b \u0627\u0644\u0630\u064a \u0627\u0633\u062a\u0646\u062f\u062a \u0625\u0644\u064a\u0647 \u0639\u0646 \u0645\u0646\u062f\u0648\u0628 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0639\u0646 \u0645\u0646\u0627\u0642\u0634\u0629 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0644\u0645 \u064a\u0643\u0646 \u064a\u062f\u0648\u0631 \u062d\u0648\u0644 \u0627\u0644\u062a\u0641\u062a\u064a\u0634 \u0648\u0644\u064a\u0633 \u0641\u064a\u0647 \u0645\u0627 \u064a\u062a\u0639\u0644\u0642 \u0628\u0647 \u0628\u0644 \u0643\u0627\u0646 \u0645\u062f\u0627\u0631 \u0627\u0644\u062d\u062f\u064a\u062b \u0647\u0648 \u0648\u062c\u0648\u0628 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062f\u0641\u0627\u062a\u0631 \u0641\u064a \u062d\u0627\u0644\u0629 \u062b\u0628\u0648\u062a \u0625\u0645\u0633\u0627\u0643\u0647\u0627 \u0641\u062d\u0633\u0628\u060c \u0648\u0644\u0623\u0646 \u062a\u0642\u062f\u064a\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u064a\u0628\u0646\u064a \u0639\u0644\u0649 \u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u0645\u0648\u0644 \u0644\u0627 \u0639\u0644\u0649 \u0645\u0633\u0644\u0643\u0647 \u0642\u0628\u0644 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628.<\/p>\n

\u0636\u0645\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0645\u0648\u0644<\/strong><\/p>\n

\u0628\u0639\u062f \u0627\u0633\u062a\u0639\u0631\u0627\u0636 \u0647\u0630\u0647 \u0627\u0644\u0648\u0633\u0627\u0626\u0644 \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629 \u0627\u0644\u062a\u064a \u0637\u0644\u0639 \u0631\u062c\u0627\u0644 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0646\u0634\u0627\u0637 \u0627\u0644\u0645\u0645\u0648\u0644 \u0648\u0623\u0633\u0631\u0627\u0631\u0647 \u0648\u0623\u062e\u0628\u0627\u0631\u0647 \u0647\u0644 \u0645\u0639\u0646\u0649 \u0630\u0644\u0643 \u0623\u0646 \u0627\u0644\u0634\u0627\u0631\u0639 \u062a\u0631\u0643 \u0627\u0644\u0645\u0645\u0648\u0644\u064a\u0646 \u062f\u0648\u0646 \u062d\u0645\u0627\u064a\u0629 \u0648\u0644\u0645 \u064a\u0634\u0645\u0644 \u0623\u0633\u0631\u0627\u0631\u0647\u0645 \u0628\u0634\u064a\u0621 \u0645\u0646 \u0627\u0644\u0631\u0639\u0627\u064a\u0629.
\n\u0623\u062c\u0627\u0628\u062a \u0639\u0644\u0649 \u0630\u0644\u0643 \u0645\u0648\u0627\u062f \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0648\u0627\u0644\u0644\u0627\u0626\u062d\u0629 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629 \u0627\u0644\u062a\u064a \u0623\u062d\u0627\u0637\u062a \u062d\u0642 \u0627\u0644\u0627\u0637\u0644\u0627\u0639 \u0628\u0643\u062b\u064a\u0631 \u0645\u0646 \u0627\u0644\u0636\u0645\u0627\u0646\u0627\u062a \u062d\u0645\u0627\u064a\u0629 \u0644\u0644\u0645\u0645\u0648\u0644\u064a\u0646.
\n\u0648\u0642\u062f \u062a\u0648\u062c \u0627\u0644\u0645\u0634\u0631\u0639 \u0647\u0630\u0647 \u0627\u0644\u0636\u0645\u0627\u0646\u0627\u062a \u0628\u0645\u0627 \u0646\u0635 \u0639\u0644\u064a\u0647 \u0641\u064a \u0645 (84) \u0641\u0642\u0627\u0644 (\u0643\u0644 \u0634\u062e\u0635 \u064a\u0643\u0648\u0646 \u0644\u0647 \u0628\u062d\u0643\u0645 \u0648\u0638\u064a\u0641\u062a\u0647 \u0623\u0648 \u0627\u062e\u062a\u0635\u0627\u0635\u0647 \u0623\u0648 \u0639\u0645\u0644\u0647 \u0634\u0623\u0646 \u0641\u064a \u0631\u0628\u0637 \u0623\u0648 \u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \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 \u0641\u064a \u0627\u0644\u0641\u0635\u0644 \u0641\u064a\u0645\u0627 \u064a\u062a\u0639\u0644\u0642 \u0628\u0647\u0627 \u0645\u0646 \u0645\u0646\u0627\u0632\u0639\u0627\u062a \u0645\u0644\u0632\u0645 \u0628\u0645\u0631\u0627\u0639\u0627\u0629 \u0633\u0631\u0627 \u0644\u0645\u0647\u0646\u0629 \u0637\u0628\u0642\u064b\u0627 \u0644\u0645\u0627 \u062a\u0642\u0636\u064a \u0628\u0647 \u0627\u0644\u0645\u0627\u062f\u0629 (310) \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0625\u0644\u0627 \u0643\u0627\u0646 \u0645\u0633\u062a\u062d\u0642\u064b\u0627 \u0644\u0644\u0639\u0642\u0648\u0628\u0627\u062a \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647\u0627 \u0641\u064a\u0647\u0627 \u0648\u0647\u064a \u0627\u0644\u062d\u0628\u0633 \u0644\u0645\u062f\u0629 \u0644\u0627 \u062a\u0632\u064a\u062f \u0639\u0644\u0649 \u0633\u062a\u0629 \u0634\u0647\u0648\u0631 \u0623\u0648 \u0627\u0644\u063a\u0631\u0627\u0645\u0629 \u0627\u0644\u062a\u064a \u0644\u0627 \u062a\u0632\u064a\u062f \u0639\u0644\u0649 \u062e\u0645\u0633\u064a\u0646 \u062c\u0646\u064a\u0647\u064b\u0627).
\n\u0648\u0648\u0627\u0636\u062d \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0627\u062f\u0629 \u0623\u0646 \u0627\u0644\u0634\u0627\u0631\u0639 \u062a\u0643\u0641\u0644 \u0628\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0630\u064a\u0646 \u064a\u0642\u0639 \u0639\u0644\u064a\u0647\u0645 \u0648\u0627\u062c\u0628 \u0645\u0631\u0627\u0639\u0627\u0629 \u0633\u0631 \u0627\u0644\u0645\u0647\u0646\u0629 \u0648\u0647\u0648 \u0644\u0627 \u064a\u0642\u062a\u0635\u0631 \u0639\u0644\u0649 \u0645\u0648\u0638\u0641\u064a \u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0628\u0644 \u064a\u062a\u0646\u0627\u0648\u0644 \u063a\u064a\u0631\u0647\u0645 \u0645\u0645\u0646 \u064a\u0643\u0648\u0646 \u0644\u0647\u0645 \u0634\u0623\u0646 \u0641\u064a \u0631\u0628\u0637 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0623\u0648 \u062a\u062d\u0635\u064a\u0644\u0647\u0627 \u0623\u0648 \u0627\u0644\u0641\u0635\u0644 \u0641\u064a\u0645\u0627 \u064a\u062a\u0639\u0644\u0642 \u0628\u0647\u0627 \u0645\u0646 \u0627\u0644\u0645\u0646\u0627\u0632\u0639\u0627\u062a \u0643\u0623\u0639\u0636\u0627\u0621 \u0644\u062c\u0646\u0629 \u0627\u0644\u062a\u0642\u062f\u064a\u0631 \u0627\u0644\u0630\u064a \u064a\u062e\u062a\u0627\u0631\u0647\u0645 \u0627\u0644\u0645\u0645\u0648\u0644 \u0648\u0642\u062f \u0643\u0627\u0646 \u0647\u0630\u0627 \u0627\u0644\u0648\u0627\u062c\u0628 \u0623\u0648\u0644 \u0645\u0627 \u0641\u0631\u0636\u062a\u0647 \u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0639\u0627\u062a\u0642 \u0645\u0648\u0638\u0641\u064a\u0647\u0627 \u0641\u064a \u0623\u0648\u0644\u0649 \u062a\u0639\u0644\u064a\u0645\u0627\u062a\u0647\u0627 \u0625\u0644\u064a\u0647\u0645 \u0625\u0630 \u0642\u0627\u0644\u062a (\u064a\u062c\u0628 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0634\u0639\u0627\u0631\u0647 \u0645\u062a\u0649 \u062e\u0631\u062c \u0645\u0646 \u0627\u0644\u0645\u0635\u0644\u062d\u0629 \u0623\u0646\u0647 \u0644\u0645 \u064a\u0628\u0635\u0631 \u0648\u0644\u0645 \u064a\u0633\u0645\u0639 \u0648\u0644\u0645 \u064a\u0641\u0647\u0645 \u0641\u0644\u0627 \u064a\u0641\u0634\u064a \u0633\u0631\u064b\u0627).
\n\u0648\u0642\u062f \u0623\u062d\u0627\u0644\u062a \u0647\u0630\u0647 \u0627\u0644\u0645\u0627\u062f\u0629 \u0639\u0644\u0649 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0639\u0642\u0648\u0628\u0627\u062a \u0641\u064a\u0645\u0627 \u064a\u0639\u062a\u0628\u0631 \u0645\u0646 \u0627\u0644\u0623\u0633\u0631\u0627\u0631 \u0648\u0641\u064a\u0645\u0627 \u064a\u0639\u062a\u0628\u0631 \u0625\u0641\u0634\u0627\u0621 \u0648\u0641\u064a\u0645\u0627 \u064a\u0648\u0642\u0639 \u0643\u062c\u0632\u0627\u0621 \u0639\u0644\u0649 \u0647\u0630\u0627 \u0627\u0644\u0625\u0641\u0634\u0627\u0621.
\n\u0648\u0642\u062f \u0627\u0646\u0633\u0627\u0628 \u0645\u0628\u062f\u0623 \u0627\u0644\u0633\u0631\u064a\u0629 \u0641\u064a \u0645\u0648\u0627\u062f \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u0623\u0648\u062c\u0628 \u0627\u0644\u0634\u0627\u0631\u0639 \u0623\u0646 \u062a\u0646\u0638\u0631 \u0627\u0644\u062f\u0639\u0627\u0648\u0649 \u0627\u0644\u062a\u064a \u062a\u0631\u0641\u0639 \u0645\u0646 \u0627\u0644\u0645\u0645\u0648\u0644 \u0623\u0648 \u0639\u0644\u064a\u0647 \u0641\u064a \u062c\u0644\u0633\u0627\u062a \u0633\u0631\u064a\u0629 \u0648\u062c\u0639\u0644 \u062d\u0636\u0648\u0631 \u0639\u0636\u0648\u064a\u0646 \u063a\u064a\u0631 \u0645\u0648\u0638\u0641\u064a\u0646 \u0645\u0648\u0643\u0648\u0644\u0627\u064b \u0644\u0631\u063a\u0628\u0629 \u0627\u0644\u0645\u0645\u0648\u0644.<\/p>\n

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\u0645\u0643\u0627\u0646 \u0627\u0644\u0625\u0642\u0631\u0627\u0631<\/strong><\/p>\n

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\n\u0648\u0639\u0646\u062f\u064a \u0623\u0646 \u0647\u0630\u0627 \u0627\u0644\u0631\u0623\u064a \u0644\u0627 \u064a\u062a\u0641\u0642 \u0645\u0639 \u0646\u0635\u0648\u0635 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0644\u0623\u0646\u0647 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0627\u0644\u0634\u0627\u0631\u0639 \u0642\u062f \u062d\u062f\u062f \u0641\u064a \u0627\u0644\u0645\u0627\u062f\u0629 (102) \u0627\u0644\u0645\u0642\u0635\u0648\u062f \u0628\u0639\u0628\u0627\u0631\u0629 \u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0625\u0644\u0627 \u0623\u0646\u0646\u0627 \u064a\u062c\u0628 \u0623\u0646 \u0646\u0641\u0633\u0631 \u0647\u0630\u0627 \u0627\u0644\u062d\u0643\u0645 \u0639\u0644\u0649 \u0636\u0648\u0621 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u0623\u062e\u0631\u0649 \u0627\u0644\u062a\u064a \u0627\u0634\u062a\u0645\u0644 \u0639\u0644\u064a\u0647\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0648\u0642\u062f \u0646\u0635\u062a \u0645 (104) \u0639\u0644\u0649 \u0623\u0646\u0647 \u0644\u0648\u0632\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0623\u0646 \u064a\u0635\u062f\u0631 \u0645\u0627 \u064a\u0642\u062a\u0636\u064a\u0647 \u0627\u0644\u0639\u0645\u0644 \u0645\u0646 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0648\u0627\u0644\u0644\u0648\u0627\u0626\u062d \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629.
\n\u0648\u062a\u0646\u0641\u064a\u0630\u064b\u0627 \u0644\u0647\u0630\u0647 \u0627\u0644\u0645\u0627\u062f\u0629 \u0623\u0635\u062f\u0631 \u0648\u0632\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0644\u0627\u0626\u062d\u0629 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629 \u0627\u0644\u062a\u064a \u062d\u062f\u062f\u062a \u0627\u0644\u062c\u0647\u0629 \u0627\u0644\u062a\u064a \u064a\u0642\u062f\u0645 \u0625\u0644\u064a\u0647\u0627 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0641\u0642\u0627\u0644\u062a (\u064a\u0631\u0633\u0644 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0625\u0644\u0649 \u0645\u0623\u0645\u0648\u0631 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0643\u0627\u0626\u0646 \u0641\u064a \u062f\u0627\u0626\u0631\u062a\u0647\u0627 \u0627\u062e\u062a\u0635\u0627\u0635\u0647 \u0645\u0631\u0643\u0632 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0623\u0648 \u0645\u062d\u0644\u0647\u0627 \u0627\u0644\u0631\u0626\u064a\u0633\u064a)\u060c \u0648\u0638\u0627\u0647\u0631 \u0645\u0646 \u0645\u0631\u0627\u062c\u0639\u0629 \u0647\u0630\u0647 \u0627\u0644\u0645\u0627\u062f\u0629 \u0623\u0646 \u0625\u0631\u0633\u0627\u0644 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0648\u0627\u0644\u0648\u062b\u0627\u0626\u0642 \u0627\u0644\u0645\u0624\u064a\u062f\u0629 \u0644\u0647 \u0625\u0644\u0649 \u0647\u0630\u0647 \u0627\u0644\u062c\u0647\u0629 \u0648\u062d\u062f\u0647\u0627 \u0648\u062c\u0648\u0628\u064a \u0648\u0625\u0644\u0627 \u0644\u0627\u0633\u062a\u0639\u0645\u0644 \u0627\u0644\u0634\u0627\u0631\u0639 \u0635\u064a\u063a\u0629 \u0627\u0644\u062c\u0648\u0627\u0632 \u0643\u0645\u0627 \u0641\u0639\u0644 \u062d\u064a\u0646\u0645\u0627 \u0637\u0644\u0628 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0639\u0644\u0649 \u0627\u0644\u0646\u0645\u0648\u0630\u062c \u0631\u0642\u0645 (14) \u0641\u0642\u0627\u0644 (\u0648\u064a\u0642\u062f\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0639\u0644\u0649 \u0627\u0644\u0646\u0645\u0648\u0630\u062c \u0631\u0642\u0645 (14) \u0623\u0648 \u0639\u0644\u0649 \u0623\u064a\u0629 \u0648\u0631\u0642\u0629 \u0623\u062e\u0631\u0649 \u062d\u0627\u0648\u064a\u0629 \u0643\u0627\u0641\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0648\u0627\u0631\u062f\u0629 \u0628\u0647).
\n\u0648\u0642\u062f \u0623\u0643\u062f \u0627\u0644\u0634\u0627\u0631\u0639 \u0647\u0630\u0627 \u0627\u0644\u0646\u0638\u0631 \u0641\u064a \u0645 (20) \u0645\u0646 \u0627\u0644\u0644\u0627\u0626\u062d\u0629 \u0641\u0642\u0627\u0644 (\u0648\u064a\u0642\u062f\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0639\u0644\u0649 \u0627\u0644\u0646\u0645\u0648\u0630\u062c \u0631\u0642\u0645 (15) \u0623\u0648 \u0639\u0644\u0649 \u0623\u064a\u0629 \u0648\u0631\u0642\u0629 \u0623\u062e\u0631\u0649 \u0645\u0634\u062a\u0645\u0644\u0629 \u0639\u0644\u0649 \u0643\u0627\u0641\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0648\u0627\u0631\u062f\u0629 \u0628\u0647 \u0625\u0644\u0649 \u0645\u0623\u0645\u0648\u0631 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0648\u0627\u0642\u0639 \u0641\u064a \u062f\u0627\u0626\u0631\u0629 \u0627\u062e\u062a\u0635\u0627\u0635\u0647 \u0627\u0644\u0645\u062d\u0644 \u0627\u0644\u0631\u0626\u064a\u0633\u064a \u0644\u0644\u0645\u0646\u0634\u0623\u0629.
\n\u0641\u0643\u0623\u0646 \u0625\u0630\u0646 \u0627\u0644\u0645\u0627\u062f\u062a\u064a\u0646 \u0627\u0644\u062b\u0627\u0645\u0646\u0629 \u0639\u0634\u0631 \u0648\u0627\u0644\u0639\u0634\u0631\u064a\u0646 \u0642\u062f \u0641\u0633\u0631\u062a\u0627 \u0627\u0644\u0645\u0642\u0635\u0648\u062f \u0645\u0646 \u0639\u0628\u0627\u0631\u0629 \u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u0635\u062f\u062f \u062a\u0637\u0628\u064a\u0642 \u0645 (43)\u060c (48) \u0648\u0641\u0633\u0631\u0627 \u0645\u062f\u0644\u0648\u0644 \u0647\u0630\u0647 \u0627\u0644\u0639\u0628\u0627\u0631\u0629 \u0627\u0644\u062a\u064a \u0648\u0631\u062f\u062a \u0641\u064a \u0645\u0648\u0627\u062f \u0645\u062a\u0641\u0631\u0642\u0629 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 (14) \u0644\u0633\u0646\u0629 1939\u060c \u0648\u0644\u0627 \u0645\u062d\u0644 \u0644\u0644\u0627\u0633\u062a\u0646\u0627\u062f \u0625\u0644\u0649 \u0645\u0627 \u0648\u0631\u062f \u0641\u064a \u0627\u0644\u0645\u0627\u062f\u0629 (102) \u0641\u064a \u062a\u0641\u0633\u064a\u0631 \u0627\u0644\u0645\u0642\u0635\u0648\u062f \u0628\u0639\u0628\u0627\u0631\u0629 \u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0644\u0623\u0646 \u0647\u0630\u0647 \u0627\u0644\u0639\u0628\u0627\u0631\u0629 \u0648\u0631\u062f\u062a \u0641\u064a \u0645\u0648\u0627\u062f \u0643\u062b\u064a\u0631\u0629 \u0645\u062a\u0641\u0631\u0642\u0629 \u0641\u0643\u0627\u0646 \u0645\u0646 \u0627\u0644\u0637\u0628\u064a\u0629 \u0623\u0646 \u062a\u062a\u0639\u062f\u062f \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0635\u062f\u0642 \u0639\u0644\u064a\u0647\u0627 \u0647\u0630\u0647 \u0627\u0644\u0639\u0628\u0627\u0631\u0629 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u062c\u0645\u064a\u0639 \u0645\u0648\u0627\u062f \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0648\u0643\u0627\u0646 \u0645\u0646 \u0627\u0644\u0648\u0627\u062c\u0628 \u0623\u0646 \u062a\u0623\u062a\u064a \u0627\u0644\u0645\u0627\u062f\u0629 (102) \u062c\u0627\u0645\u0639\u0629 \u0644\u0647\u0630\u0647 \u0627\u0644\u0623\u0645\u0627\u0643\u0646 \u0627\u0644\u062a\u064a \u062a\u0635\u062f\u0642 \u0639\u0644\u064a\u0647\u0627 \u0639\u0628\u0627\u0631\u0629 \u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u062c\u0645\u064a\u0639 \u0645\u0648\u0627\u062f \u0627\u0644\u0642\u0627\u0646\u0648\u0646.
\n\u0623\u0645\u0627 \u062a\u062d\u062f\u064a\u062f \u0645\u062f\u0644\u0648\u0644 \u0647\u0630\u0647 \u0627\u0644\u0639\u0628\u0627\u0631\u0629 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0643\u0644 \u0645\u0627\u062f\u0629 \u0639\u0644\u0649 \u062d\u062f\u0629 \u0641\u0645\u0631\u062c\u0639\u0647 \u0625\u0644\u0649 \u0627\u0644\u0644\u0627\u0626\u062d\u0629 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629 \u0648\u0647\u064a \u0641\u064a \u0647\u0630\u0627 \u062a\u0643\u0634\u0641 \u0625\u0631\u0627\u062f\u0629 \u0627\u0644\u0634\u0627\u0631\u0639 \u0648\u0644\u0627 \u062a\u0646\u0634\u0626 \u062d\u0643\u0645\u064b\u0627 \u062c\u062f\u064a\u062f\u064b\u0627 \u064a\u062a\u0639\u0627\u0631\u0636 \u0645\u0639 \u0646\u0635\u0648\u0635 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 (\u062a\u0631\u0627\u062c\u0639 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062a\u064a \u0648\u0631\u062f\u062a \u0628\u0627\u0644\u0644\u0627\u0626\u062d\u0629 \u0648\u0628\u062e\u0627\u0635\u0629 (5)\u060c (28)).
\n\u0648\u0644\u0645 \u064a\u0633\u062a\u0644\u0632\u0645 \u0627\u0644\u0634\u0627\u0631\u0639 \u0637\u0631\u064a\u0642\u064b\u0627 \u062e\u0627\u0635\u064b\u0627 \u0644\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0641\u064a\u062c\u0648\u0632 \u062a\u0642\u062f\u064a\u0645\u0647 \u0628\u0627\u0644\u062a\u0633\u0644\u064a\u0645 \u0623\u0648 \u0628\u0627\u0644\u064a\u062f \u0648\u0644\u0643\u0646\u0647 \u0641\u064a\u0645\u0627 \u0648\u0636\u0639 \u0645\u0646 \u0648\u0633\u0627\u0626\u0644 \u0644\u0644\u062a\u062b\u0628\u062a \u0645\u0646 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0623\u062c\u0627\u0632 \u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0627\u0644\u062a\u062c\u0627\u0621 \u0625\u0644\u0649 \u0627\u0644\u0628\u0631\u064a\u062f \u0627\u0644\u0645\u0648\u0635\u064a \u0639\u0644\u064a\u0647 \u0645\u0639 \u0639\u0644\u0645 \u0627\u0644\u0648\u0635\u0648\u0644 \u0625\u0633\u0631\u0627\u0639\u064b\u0627 \u0641\u064a \u0631\u0628\u0637 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u062a\u0628\u0633\u064a\u0637\u064b\u0627 \u0644\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a.<\/p>\n

\u062c\u0631\u0627\u0626\u0645 \u0627\u0644\u0625\u062e\u0644\u0627\u0644<\/strong><\/p>\n

\u0625\u0630\u0627 \u062a\u0628\u064a\u0646 \u0623\u0646 \u0634\u062e\u0635\u064b\u0627 \u064a\u062e\u0636\u0639 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u062c\u0628 \u0639\u0644\u064a\u0647 \u0627\u0644\u0642\u064a\u0627\u0645 \u0628\u0648\u0627\u062c\u0628 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0641\u0625\u0630\u0627 \u0623\u062e\u0644 \u0628\u0627\u0644\u062a\u0632\u0627\u0645\u0647 \u062a\u0641\u0631\u0636 \u0639\u0644\u064a\u0647 \u0639\u0642\u0648\u0628\u0629 \u062c\u0646\u0627\u0626\u064a\u0629 \u062a\u062e\u062a\u0644\u0641 \u0628\u0627\u062e\u062a\u0644\u0627\u0641 \u0635\u0648\u0631 \u0627\u0644\u0625\u062e\u0644\u0627\u0644 \u0627\u0644\u062a\u064a \u062a\u0646\u062d\u0635\u0631 \u0641\u064a \u0627\u0644\u0622\u062a\u064a:
\n( \u0623 ) \u0623\u0646 \u064a\u0643\u0648\u0646 \u0627\u0644\u0625\u062e\u0644\u0627\u0644 \u0628\u0627\u0644\u0627\u0645\u062a\u0646\u0627\u0639 \u0639\u0646 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0628\u0628\u064a\u0627\u0646\u0627\u062a\u0647 \u0648\u0623\u0648\u0631\u0627\u0642\u0647 \u0648\u0641\u064a \u0645\u064a\u0639\u0627\u062f\u0647 \u0648\u0645\u0643\u0627\u0646\u0647.
\n(\u0628) \u0623\u0646 \u064a\u062d\u0635\u0644 \u0627\u0644\u0625\u062e\u0644\u0627\u0644 \u0628\u0648\u0627\u062c\u0628 \u0627\u0644\u0635\u062f\u0642.
\n(\u062c) \u0623\u0646 \u064a\u0643\u0648\u0646 \u0627\u0644\u0625\u062e\u0644\u0627\u0644 \u0628\u0648\u0633\u064a\u0644\u0629 \u0645\u0646 \u0648\u0633\u0627\u0626\u0644 \u0641\u062d\u0635 \u0627\u0644\u0625\u0642\u0631\u0627\u0631.
\n1 – \u0627\u0644\u0625\u062e\u0644\u0627\u0644 \u0628\u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0628\u0627\u0644\u0627\u0645\u062a\u0646\u0627\u0639 \u0639\u0646\u0647:
\n\u064a\u062d\u062f\u062b \u0647\u0630\u0627 \u0627\u0644\u0625\u062e\u0644\u0627\u0644 \u0628\u0627\u0644\u0627\u0645\u062a\u0646\u0627\u0639 \u0639\u0646 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0628\u0628\u064a\u0627\u0646\u0627\u062a\u0647 \u0648\u0623\u0648\u0631\u0627\u0642\u0647 \u0648\u0641\u064a \u0645\u064a\u0639\u0627\u062f\u0647 \u0648\u0641\u064a \u0645\u0643\u0627\u0646\u0647 \u0648\u0642\u062f \u0639\u0631\u0641\u0646\u0627 \u0641\u064a \u0645\u062f\u0649 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0647\u0630\u0647 \u0627\u0644\u0623\u0631\u0643\u0627\u0646 \u0648\u0646\u0636\u064a\u0641 \u0625\u0644\u064a\u0647\u0627 \u0628\u0623\u0646 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u062a\u0632\u0627\u0645 \u0642\u0627\u0646\u0648\u0646\u064a \u064a\u0642\u0639 \u0639\u0644\u0649 \u0639\u0627\u062a\u0642 \u0627\u0644\u0645\u0645\u0648\u0644 \u062f\u0648\u0646 \u0645\u0637\u0627\u0644\u0628\u0629 – \u0628\u0642\u064a \u0639\u0644\u064a\u0646\u0627 \u0623\u0646 \u0646\u062a\u062d\u062f\u062b \u0639\u0646:<\/span>
\n1\/ \u0637\u0628\u064a\u0639\u0629 \u062c\u0631\u064a\u0645\u0629 \u0627\u0644\u0627\u0645\u062a\u0646\u0627\u0639.<\/span>
\n 2\/ \u0639\u0642\u0648\u0628\u0629 \u0627\u0644\u062c\u0631\u064a\u0645\u0629.<\/span>
\n 1\/ \u0637\u0628\u064a\u0639\u0629 \u0627\u0644\u062c\u0631\u064a\u0645\u0629:<\/span>
\n\u0644\u0627 \u062c\u062f\u0627\u0644 \u0641\u064a \u0623\u0646 \u0647\u0630\u0647 \u0627\u0644\u062c\u0631\u064a\u0645\u0629 \u062c\u0631\u064a\u0645\u0629 \u0633\u0644\u0628\u064a\u0629 \u062a\u062a\u0645 \u0628\u0627\u0644\u0627\u0645\u062a\u0646\u0627\u0639 \u0639\u0646 \u0627\u0644\u0648\u0641\u0627\u0621 \u0628\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0628\u0642\u064a\u0648\u062f\u0647 \u0627\u0644\u062a\u064a \u0630\u0643\u0631\u0646\u0627\u0647\u0627 \u0648\u0644\u0643\u0646 \u0647\u0646\u0627\u0644\u0643 \u0645\u062d\u0644\u0627\u064b \u0644\u0644\u062a\u0633\u0627\u0624\u0644 \u0639\u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0647\u0630\u0647 \u0627\u0644\u062c\u0631\u064a\u0645\u0629 \u062c\u0631\u064a\u0645\u0629 \u0648\u0642\u062a\u064a\u0629 \u0623\u0645 \u062c\u0631\u064a\u0645\u0629 \u0645\u0633\u062a\u0645\u0631\u0629 \u0648\u0644\u0627 \u064a\u062e\u0641\u0649 \u0645\u0627 \u0644\u0647\u0630\u0627 \u0627\u0644\u0628\u062d\u062b \u0645\u0646 \u0642\u064a\u0645\u0629 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0633\u0642\u0648\u0637 \u0627\u0644\u062f\u0639\u0648\u0649 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629.
\n\u0648\u0644\u0642\u062f \u0630\u0647\u0628 \u0627\u0644\u0628\u0639\u0636 \u0625\u0644\u0649 \u0627\u0644\u0642\u0648\u0644 \u0628\u0623\u0646 \u062c\u0631\u064a\u0645\u0629 \u0627\u0644\u0627\u0645\u062a\u0646\u0627\u0639 \u0639\u0646 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u062c\u0631\u064a\u0645\u0629 \u0648\u0642\u062a\u064a\u0629 \u062a\u062a\u0643\u0648\u0646 \u0645\u0646 \u0623\u0645\u0631 \u064a\u062d\u062f\u062b \u0641\u064a \u0648\u0642\u062a \u0645\u062d\u062f\u0648\u062f \u0648\u062a\u0646\u062a\u0647\u064a \u0628\u0645\u062c\u0631\u062f \u0627\u0631\u062a\u0643\u0627\u0628 \u0647\u0630\u0627 \u0627\u0644\u0623\u0645\u0631 \u0641\u0645\u0627 \u062f\u0627\u0645 \u0627\u0644\u0634\u0627\u0631\u0639 \u0642\u062f \u062d\u062f\u062f \u0623\u062c\u0644\u0627\u064b \u0645\u0639\u064a\u0646\u064b\u0627 \u0644\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0641\u0625\u0646 \u0627\u0644\u062c\u0631\u064a\u0645\u0629 \u062a\u0642\u0639 \u0648\u062a\u0646\u062a\u0647\u064a \u0628\u0627\u0646\u062a\u0647\u0627\u0621 \u0627\u0644\u0645\u064a\u0639\u0627\u062f \u0627\u0644\u0645\u062d\u062f\u062f \u0644\u0647\u0627 \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u0647\u064a \u062c\u0631\u064a\u0645\u0629 \u0648\u0642\u062a\u064a\u0629.
\n\u0648\u0625\u0646\u064a \u0641\u064a \u0635\u062f\u062f \u0645\u0646\u0627\u0642\u0634\u0629 \u0647\u0630\u0627 \u0627\u0644\u0631\u0623\u064a \u0644\u0627 \u0623\u0648\u062f \u0627\u0644\u062a\u0639\u0631\u0636 \u0644\u0644\u062e\u0644\u0627\u0641 \u0627\u0644\u0642\u0627\u0626\u0645 \u062d\u0648\u0644 \u0637\u0628\u064a\u0639\u0629 \u0627\u0644\u062c\u0631\u0627\u0626\u0645 \u0627\u0644\u062a\u064a \u064a\u0633\u062a\u0644\u0632\u0645 \u0641\u064a\u0647\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0623\u062f\u0627\u0621 \u0648\u0627\u062c\u0628 \u0641\u064a \u0623\u062c\u0644 \u0645\u0639\u064a\u0646\u060c \u0647\u0644 \u0647\u064a \u062c\u0631\u064a\u0645\u0629 \u0648\u0642\u062a\u064a\u0629 \u0644\u0623\u0646\u0647\u0627 \u062a\u0642\u0639 \u0648\u062a\u0646\u062a\u0647\u064a \u0628\u0645\u062c\u0631\u062f \u0627\u0646\u062a\u0647\u0627\u0621 \u0627\u0644\u0645\u064a\u0639\u0627\u062f \u0627\u0644\u0645\u062d\u062f\u062f \u0644\u0647\u0627 \u0623\u0645 \u0647\u064a \u062c\u0631\u064a\u0645\u0629 \u0645\u0633\u062a\u0645\u0631\u0629 \u0644\u0623\u0646\u0647\u0627 \u062c\u0631\u0627\u0626\u0645 \u062a\u0631\u0643 \u0645\u0633\u062a\u0645\u0631 \u062a\u062a\u062c\u062f\u062f \u0641\u064a \u0643\u0644 \u0648\u0642\u062a \u0628\u0625\u0631\u0627\u062f\u0629 \u0627\u0644\u062c\u0627\u0646\u064a (\u062c\u0646\u062f\u064a \u0628\u0643 \u062c\u0632\u0621 \u062b\u0627\u0644\u062b \u0635\u0640 39 – \u0627\u0644\u062f\u0643\u062a\u0648\u0631 \u0627\u0644\u0633\u0639\u064a\u062f \u0645\u0635\u0637\u0641\u0649 \u0635\u0640 750).
\n\u0644\u0627 \u0623\u0648\u062f \u0627\u0644\u062a\u0639\u0631\u0636 \u0644\u0647\u0630\u0627 \u0627\u0644\u062e\u0644\u0627\u0641 \u0644\u0623\u0646 \u0627\u0644\u0634\u0631 \u0643\u0641\u0627\u0646\u0627 \u0645\u0624\u0648\u0646\u0629 \u0647\u0630\u0627 \u0627\u0644\u0628\u062d\u062b \u0628\u0645\u0627 \u0646\u0635 \u0639\u0644\u064a\u0647 \u0641\u064a \u0645 (49) \u0641\u0642\u0627\u0644 (\u064a\u0638\u0644 \u0627\u0644\u0645\u0645\u0648\u0644 \u0645\u0644\u0632\u0645\u064b\u0627 \u0628\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0648\u0644\u0648 \u0643\u0627\u0646 \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u062d\u0627\u0635\u0644\u0627\u064b \u0628\u0637\u0631\u064a\u0642 \u0627\u0644\u062a\u0642\u062f\u064a\u0631)\u060c \u0648\u0644\u0645\u0627 \u0643\u0627\u0646\u062a \u062c\u0647\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0644\u0627 \u062a\u0644\u062c\u0623 \u0625\u0644\u0649 \u0627\u0644\u062a\u0642\u062f\u064a\u0631 \u0625\u0644\u0627 \u0641\u064a \u062d\u0627\u0644\u062a\u064a \u0627\u0644\u0627\u0645\u062a\u0646\u0627\u0639 \u0648\u0639\u062f\u0645 \u0627\u0644\u0627\u0642\u062a\u0646\u0627\u0639 \u0641\u0625\u0646 \u0645\u0642\u062a\u0636\u0649 \u0647\u0630\u0627 \u0627\u0644\u0646\u0635 \u0623\u0646 \u064a\u0638\u0644 \u0627\u0644\u0645\u0645\u0648\u0644 \u0645\u0644\u0632\u0645\u064b\u0627 \u0628\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0648\u0644\u0648 \u0628\u0639\u062f \u0627\u0644\u0627\u0645\u062a\u0646\u0627\u0639 \u0623\u064a \u062d\u062a\u0649 \u0628\u0639\u062f \u0627\u0646\u062a\u0647\u0627\u0621 \u0645\u064a\u0639\u0627\u062f \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0648\u0643\u0627\u0646 \u0627\u0644\u0634\u0627\u0631\u0639 \u064a\u0639\u062a\u0628\u0631 \u0647\u0630\u0647 \u0627\u0644\u062c\u0631\u064a\u0645\u0629 \u062c\u0631\u064a\u0645\u0629 \u0645\u0633\u062a\u0645\u0631\u0629 \u0634\u0623\u0646\u0647\u0627 \u0641\u064a \u0630\u0644\u0643 \u0634\u0623\u0646 \u062c\u0631\u0627\u0626\u0645 \u0627\u0644\u0645\u0648\u0627\u0644\u064a\u062f.
\n\u0648\u0642\u062f \u0623\u062b\u0627\u0631\u062a \u0637\u0628\u064a\u0639\u0629 \u0627\u0644\u062c\u0631\u064a\u0645\u0629 \u0639\u062f\u0629 \u0645\u0633\u0627\u0626\u0644:
\n1) \u0645\u062a\u0649 \u062a\u0628\u062f\u0623 \u0645\u062f\u0629 \u0633\u0642\u0648\u0637 \u0627\u0644\u062f\u0639\u0648\u0649 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u062c\u0631\u064a\u0645\u0629 – \u0625\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u062f\u0629 \u062a\u0628\u062f\u0623 \u0628\u062f\u0627\u0647\u0629 \u0628\u0645\u062c\u0631\u062f \u0642\u064a\u0627\u0645 \u0627\u0644\u0645\u0645\u0648\u0644 \u0628\u0623\u062f\u0627\u0621 \u0627\u0644\u062a\u0632\u0627\u0645\u0647 \u0648\u0647\u064a \u062a\u0628\u062f\u0623 \u0623\u064a\u0636\u064b\u0627 \u0645\u0646 \u0648\u0642\u062a \u0632\u0648\u0627\u0644 \u0635\u0641\u0629 \u0627\u0644\u0645\u0645\u0648\u0644 \u0643\u0645\u0645\u0648\u0644 \u064a\u062e\u0636\u0639 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0644\u0623\u0646 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0645\u0631\u062a\u0628\u0637 \u0628\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u0645\u0646 \u0644\u0627 \u064a\u062e\u0636\u0639 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0644\u0627 \u064a\u062c\u0628 \u0639\u0644\u064a\u0647 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u0645\u0646 \u0632\u0627\u0644\u062a \u0639\u0646\u0647 \u0635\u0641\u0629 \u0627\u0644\u062e\u0636\u0648\u0639 \u0644\u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u064a\u0631\u062a\u0641\u0639 \u0639\u0646\u0647 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u064a\u0624\u064a\u062f \u0647\u0630\u0627 \u0627\u0644\u0646\u0638\u0631 \u0623\u0646 \u0627\u0644\u0634\u0627\u0631\u0639 \u0639\u0628\u0631 \u0628\u0642\u0648\u0644\u0647 (\u064a\u0638\u0644 \u0627\u0644\u0645\u0645\u0648\u0644) \u0623\u064a \u0623\u0646 \u0627\u0644\u0627\u0633\u062a\u0645\u0631\u0627\u0631 \u0644\u0627 \u064a\u0644\u062d\u0642 \u0625\u0644\u0627 \u0627\u0644\u0645\u0645\u0648\u0644\u060c \u0643\u0645\u0627 \u062a\u0628\u062f\u0623 \u0647\u0630\u0647 \u0627\u0644\u0645\u062f\u0629 \u0628\u0633\u0642\u0648\u0637 \u062d\u0642 \u0627\u0644\u0645\u0637\u0627\u0644\u0628\u0629 \u0628\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0644\u0623\u0646 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0648\u0633\u064a\u0644\u0629 \u062a\u0642\u062f\u064a\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0642\u062f \u0633\u0642\u0637\u062a \u0644\u062d\u0642 \u0630\u0644\u0643 \u0627\u0644\u0648\u0633\u064a\u0644\u0629.
\n2) \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0645\u062f\u0629 \u0633\u0642\u0648\u0637 \u0627\u0644\u062f\u0639\u0648\u0649 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0628\u0645\u0636\u064a \u0627\u0644\u0645\u062f\u0629 \u062a\u0628\u062f\u0623 \u0645\u0646 \u0648\u0642\u062a \u0627\u0646\u0642\u0636\u0627\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0628\u0627\u0644\u062a\u0642\u0627\u062f\u0645 \u0641\u0647\u0644 \u062a\u0638\u0644 \u0647\u0630\u0647 \u0627\u0644\u0635\u0644\u0629 \u0642\u0627\u0626\u0645\u0629 \u0631\u063a\u0645 \u0623\u0646 \u0627\u0644\u0634\u0627\u0631\u0639 \u0642\u062f \u0623\u0637\u0627\u0644 \u0645\u062f\u0629 \u0627\u0644\u062a\u0642\u0627\u062f\u0645 \u0639\u0646 \u0633\u0646\u0648\u0627\u062a 1938 – 1941 \u0628\u0642\u0627\u0646\u0648\u0646 \u0635\u0627\u062f\u0631 \u0641\u064a \u0633\u0646\u0629 1944.
\n\u0644\u0642\u062f \u062b\u0627\u0631 \u0627\u0644\u062e\u0644\u0627\u0641 \u0628\u064a\u0646 \u0627\u0644\u0634\u0631\u0627\u062d \u062d\u0648\u0644 \u0645\u062f\u0649 \u062a\u0623\u062b\u0631 \u0627\u0644\u0645\u0647\u0645 \u0628\u0642\u0627\u0646\u0648\u0646 \u062c\u062f\u064a\u062f \u064a\u0639\u062f\u0644 \u0645\u0646 \u0642\u0648\u0627\u0639\u062f \u0627\u0644\u062a\u0642\u0627\u062f\u0645 \u0641\u0630\u0647\u0628 \u0627\u0644\u0628\u0639\u0636 \u0625\u0644\u0649 \u0627\u0644\u0642\u0648\u0644 \u0628\u0623\u0646\u0647 \u0644\u0627 \u064a\u0637\u0628\u0642 \u0639\u0644\u0649 \u0627\u0644\u0645\u062a\u0647\u0645 \u0633\u0648\u0649 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0633\u0627\u0631\u064a \u0648\u0642\u062a \u0627\u0631\u062a\u0643\u0627\u0628 \u0627\u0644\u062c\u0631\u064a\u0645\u0629 \u0644\u0623\u0646\u0647 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0630\u064a \u0639\u0648\u0644 \u0639\u0644\u064a\u0647 \u0627\u0644\u0645\u062a\u0647\u0645 \u0648\u0627\u0644\u0646\u064a\u0627\u0628\u0629 \u0641\u064a \u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u0645\u062f\u0629 \u0627\u0644\u062a\u064a \u064a\u062c\u0648\u0632 \u0641\u064a\u0647\u0627 \u0631\u0641\u0639 \u0627\u0644\u062f\u0639\u0648\u0649 \u0648\u0647\u0630\u0627 \u0627\u0644\u0631\u0623\u064a \u0623\u062e\u0630 \u0639\u0644\u064a\u0647 \u0623\u0646\u0647 \u064a\u062a\u0646\u0627\u0633\u0628 \u0623\u0646 \u0642\u0648\u0627\u0639\u062f \u0645\u0636\u064a \u0627\u0644\u0645\u062f\u0629 \u0641\u064a \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u062c\u0646\u0627\u0626\u064a \u0645\u0646 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0639\u0627\u0645 – \u0648\u0630\u0647\u0628 \u0622\u062e\u0631\u0648\u0646 \u0625\u0644\u0649 \u0627\u0644\u0642\u0648\u0644 \u0628\u0627\u062d\u062a\u0633\u0627\u0628 \u0646\u0633\u0628\u0629 \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u0630\u064a \u0645\u0636\u0649 \u0641\u064a \u0638\u0644 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0642\u062f\u064a\u0645 \u0641\u0625\u0630\u0627 \u0643\u0627\u0646 \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u0630\u064a \u0645\u0636\u0649 \u0646\u0635\u0641 \u0645\u062f\u0629 \u0627\u0644\u062a\u0642\u0627\u062f\u0645 \u0627\u0644\u0642\u062f\u064a\u0645 \u0627\u062d\u062a\u0633\u0628 \u0645\u0646 \u0645\u062f\u0629 \u0627\u0644\u062a\u0642\u0627\u062f\u0645 \u0641\u064a \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u062c\u062f\u064a\u062f \u0646\u0635\u0641\u0647\u0627 \u0648\u0647\u0648 \u0631\u0623\u064a \u0644\u0627 \u064a\u0633\u062a\u0646\u062f \u0625\u0644\u0649 \u0645\u0628\u062f\u0623 \u0642\u0627\u0646\u0648\u0646\u064a.
\n\u0648\u0631\u0623\u0649 \u0628\u0639\u0636 \u0627\u0644\u0634\u0631\u0627\u062d \u0623\u0646 \u0642\u0648\u0627\u0639\u062f \u0645\u0636\u064a \u0627\u0644\u0645\u062f\u0629 \u0647\u064a \u0642\u0648\u0627\u0639\u062f \u0645\u0648\u0636\u0648\u0639\u064a\u0629 \u0644\u0627 \u062a\u0633\u0631\u064a \u0639\u0644\u0649 \u0627\u0644\u0645\u0627\u0636\u064a \u0625\u0644\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0623\u0635\u0644\u062d \u0644\u0644\u0645\u062a\u0647\u0645 \u0644\u0623\u0646\u0647\u0627 \u062a\u062d\u062f\u062f \u0634\u0631\u0637 \u0627\u0644\u0639\u0642\u0627\u0628 \u0648\u062d\u0627\u0644\u0627\u062a \u0627\u0646\u0639\u062f\u0627\u0645\u0647 \u0648\u062a\u0648\u0627\u0632\u064a \u0641\u064a \u0623\u062b\u0631\u0647\u0627 \u0627\u0644\u0639\u0641\u0648.
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\u0627\u0644\u0642\u0627\u0647\u0631\u0629 \u0648\u0645\u062d\u0643\u0645\u0629 \u0645\u0635\u0631 \u0627\u0644\u0645\u062e\u062a\u0644\u0637\u0629 \u0641\u064a \u0627\u0644\u0642\u0636\u064a\u0629 \u0631\u0642\u0645 (76) \u0633\u0646\u0629 (71) \u0642)\u060c \u0648\u062e\u0627\u0644\u0641\u062a\u0647\u0627 \u0627\u0644\u0646\u064a\u0627\u0628\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0645\u0633\u062a\u0646\u062f\u0629 \u0641\u064a \u0630\u0644\u0643 \u0625\u0644\u0649:<\/strong>
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\n\u0627\u0644\u0623\u0648\u0644\u0649: \u0648\u0647\u064a \u0639\u062f\u0645 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631.<\/strong>
\n \u0648\u0627\u0644\u062b\u0627\u0646\u064a\u0629: \u0648\u0647\u064a \u0639\u062f\u0645 \u0627\u0644\u0648\u0641\u0627\u0621 \u0628\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u062a\u0641\u0642 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633\u0647\u0627.<\/strong>
\n\u0648\u0627\u0644\u062b\u0627\u0644\u062b\u0629:<\/strong> \u0648\u0647\u064a \u0639\u062f\u0645 \u0627\u0644\u0635\u062f\u0642 \u0641\u064a \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a\u060c \u0648\u0639\u0628\u0631 \u0635\u0631\u0627\u062d\u0629\u064b \u0628\u0623\u0646 \u0627\u0644\u062a\u0639\u0648\u064a\u0636 \u0648\u0627\u062c\u0628 \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u062d\u0627\u0644\u0627\u062a \u0627\u0644\u062b\u0644\u0627\u062b \u0628\u0642\u0648\u0644\u0647 (\u0641\u064a \u062c\u0645\u064a\u0639 \u0627\u0644\u0623\u062d\u0648\u0627\u0644)\u060c \u0648\u0644\u0648 \u0643\u0627\u0646 \u064a\u0642\u0635\u0631 \u0627\u0644\u062a\u0639\u0648\u064a\u0636 \u0639\u0644\u0649 \u062d\u0627\u0644\u0629 \u0639\u062f\u0645 \u0627\u0644\u0648\u0641\u0627\u0621 \u0628\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u062a\u0641\u0642 \u0639\u0644\u064a\u0647\u0627 \u0648\u0627\u0644\u063a\u0634 \u0641\u064a \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0644\u0645\u0627 \u0639\u0628\u0631 \u0635\u0631\u0627\u062d\u0629\u064b \u0628\u0635\u064a\u063a\u0629 \u0627\u0644\u062c\u0645\u0639\u060c \u0628\u0644 \u0644\u0623\u0631\u062f\u0641 \u0628\u0635\u064a\u063a\u0629 \u0627\u0644\u0645\u062b\u0646\u064a \u0648\u0644\u0645\u0627 \u0648\u0636\u0639 \u0639\u0628\u0627\u0631\u062a\u0647 \u0641\u064a \u0639\u062c\u0632 \u0627\u0644\u0645\u0627\u062f\u0629 \u062d\u062a\u0649 \u062a\u062f\u0644 \u0628\u0639\u0628\u0627\u0631\u062a\u0647\u0627 \u0648\u0645\u0648\u0636\u0639\u0647\u0627 \u0639\u0644\u0649 \u0623\u0646 \u062d\u0643\u0645\u0647\u0627 \u0639\u0627\u0645 \u064a\u0634\u0645\u0644 \u0647\u0630\u0647 \u0627\u0644\u062d\u0627\u0644\u0627\u062a \u0627\u0644\u062b\u0644\u0627\u062b\u060c \u0648\u0623\u0628\u0644\u063a \u0645\u0646 \u0630\u0644\u0643 \u0641\u064a \u062a\u0623\u0643\u064a\u062f \u0647\u0630\u0627 \u0627\u0644\u0645\u0639\u0646\u0649 \u0645\u0627 \u0646\u0635\u062a \u0639\u0644\u064a\u0647 \u0627\u0644\u0645\u0627\u062f\u0629 (3) \u0645\u0646 \u0627\u0644\u0623\u0645\u0631 \u0627\u0644\u0639\u0633\u0643\u0631\u064a \u0631\u0642\u0645 (361) \u0645\u0646 \u0623\u0646 \u0627\u0644\u0645\u0645\u0648\u0644 \u0627\u0644\u0630\u064a \u062a\u0623\u062e\u0631 \u0641\u064a \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0627\u062a \u0648\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0648\u0627\u0644\u0648\u062b\u0627\u0626\u0642 \u0627\u0644\u062a\u064a \u064a\u0642\u0636\u064a \u0628\u0647\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0631\u0642\u0645 (14) \u0644\u0633\u0646\u0629 1939 \u0648\u0623\u062f\u0627\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629..\u060c \u064a\u0639\u0641\u0649 \u0645\u0646 \u0627\u0644\u062c\u0632\u0627\u0621\u0627\u062a \u0627\u0644\u0645\u0642\u0631\u0631\u0629 \u0641\u064a \u0647\u0630\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0646 \u0625\u0630\u0627 \u0642\u0627\u0645 \u0628\u0645\u0627 \u062a\u0648\u062c\u0628\u0647 \u0627\u0644\u0645\u0627\u062f\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 \u0645\u0646 \u0647\u0630\u0627 \u0627\u0644\u0623\u0645\u0631…\u060c \u0648\u0643\u0644\u0645\u0629 \u0627\u0644\u062c\u0632\u0627\u0621\u0627\u062a \u0647\u0646\u0627 \u0628\u0635\u064a\u063a\u0629 \u0627\u0644\u062c\u0645\u0639 \u062a\u062f\u0644 \u0639\u0644\u0649 \u0623\u0646 \u0627\u0644\u062c\u0632\u0627\u0621 \u0644\u064a\u0633 \u0645\u0642\u0635\u0648\u0631\u064b\u0627 \u0639\u0644\u0649 \u0627\u0644\u063a\u0631\u0627\u0645\u0629 \u0648\u0627\u0644\u062d\u0628\u0633 \u0641\u0642\u0637\u060c \u0648\u0625\u0646\u0645\u0627 \u064a\u0642\u0635\u062f \u0628\u0647\u0627 \u062c\u0645\u064a\u0639 \u0627\u0644\u062c\u0632\u0627\u0621\u0627\u062a \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647\u0627.
\n\u0648\u0642\u062f \u0623\u0643\u062f \u0627\u0644\u0634\u0627\u0631\u0639 \u0647\u0630\u0627 \u0627\u0644\u062d\u0643\u0645 \u0641\u064a \u0627\u0644\u0623\u0645\u0631 \u0627\u0644\u0639\u0633\u0643\u0631\u064a \u0631\u0642\u0645 (362) \u0627\u0644\u0630\u064a \u0635\u062f\u0631 \u0628\u0639\u062f \u0627\u0644\u0623\u0645\u0631 \u0627\u0644\u0633\u0627\u0628\u0642 \u0628\u0623\u064a\u0627\u0645 \u0641\u0642\u0627\u0644 (\u0648\u062a\u0637\u0628\u0642 \u0627\u0644\u0639\u0642\u0648\u0628\u0627\u062a \u0627\u0644\u0645\u0642\u0631\u0631\u0629 \u0641\u064a \u0627\u0644\u0645\u0627\u062f\u0629 (3) \u0645\u0646 \u0627\u0644\u0623\u0645\u0631 \u0627\u0644\u0639\u0633\u0643\u0631\u064a \u0631\u0642\u0645 (361) \u0648\u0627\u0644\u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0645\u0628\u064a\u0646\u0629 \u0641\u064a\u0647\u0627 \u0639\u0644\u0649 \u0643\u0644 \u0645\u0646 \u064a\u062e\u0627\u0644\u0641 \u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0641\u0642\u0631\u0629 \u0627\u0644\u0633\u0627\u0628\u0642\u0629) \u0648\u0638\u0627\u0647\u0631 \u0628\u062c\u0644\u0627\u0621 \u0623\u0646 \u0627\u0644\u0641\u0642\u0631\u0629 \u0627\u0644\u0633\u0627\u0628\u0642\u0629 \u062a\u0634\u062a\u0645\u0644 \u0639\u0644\u0649 \u062c\u0631\u064a\u0645\u062a\u064a\u0646:
\n\u0627\u0644\u0623\u0648\u0644\u0649: \u0648\u0647\u064a \u0639\u062f\u0645 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631:<\/strong>
\n \u0648\u0627\u0644\u062b\u0627\u0646\u064a\u0629: \u0648\u0647\u064a \u0639\u062f\u0645 \u062a\u0633\u062f\u064a\u062f \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633\u0647\u0627.<\/strong>
\n2) \u0647\u0630\u0627 \u0627\u0644\u0642\u0636\u0627\u0621 \u0644\u0627 \u064a\u062a\u0645\u0634\u0649 \u0645\u0639 \u0637\u0628\u064a\u0639\u0629 \u0647\u0630\u0647 \u0627\u0644\u062c\u0631\u0627\u0626\u0645 \u0627\u0644\u062a\u064a \u0627\u0634\u062a\u0645\u0644 \u0639\u0644\u064a\u0647\u0627 \u0627\u0644\u0623\u0645\u0631\u0627\u0646 \u0631\u0642\u0645\u0627 (361)\u060c (362) \u0641\u0642\u062f \u0627\u0639\u062a\u0628\u0631 \u0627\u0644\u0634\u0627\u0631\u0639 \u0643\u0644\u0627\u064b \u0645\u0646\u0647\u0627 \u0637\u0631\u064a\u0642\u064b\u0627 \u0645\u0646 \u0637\u0631\u0642 \u0627\u0644\u062a\u0647\u0631\u0628 \u0639\u0646 \u0623\u062f\u0627\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u0648\u0639\u0627\u0642\u0628 \u0639\u0644\u0649 \u0643\u0644 \u0645\u0646\u0647\u0627 \u0628\u0646\u0635 \u0648\u0627\u062d\u062f \u0641\u0627\u0644\u0645\u0645\u0648\u0644 \u0627\u0644\u0630\u064a \u064a\u0633\u0639\u0649 \u0644\u0644\u0641\u0631\u0627\u0631 \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0642\u062f \u064a\u0635\u0644 \u0625\u0644\u0649 \u063a\u0631\u0636\u0647 \u0625\u0645\u0627 \u0628\u0627\u0644\u063a\u0634 \u0641\u064a \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0648\u0627\u0644\u0648\u062b\u0627\u0626\u0642 \u0627\u0644\u062a\u064a \u064a\u0642\u062f\u0645\u0647\u0627 \u0648\u0625\u0645\u0627 \u0628\u0639\u062f\u0645 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0648\u0627\u0644\u0648\u062b\u0627\u0626\u0642 \u0627\u0644\u0645\u0624\u064a\u062f\u0629 \u0644\u0647 \u0641\u064a\u0639\u0637\u0644 \u0628\u0630\u0644\u0643 \u0639\u0645\u0644 \u0627\u0644\u062c\u0647\u0629 \u0627\u0644\u062a\u064a \u062a\u062a\u0648\u0644\u0649 \u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0625\u0645\u0627 \u0628\u0639\u062f\u0645 \u0633\u062f\u0627\u062f \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0631\u063a\u0645 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 – \u0648\u0644\u0630\u0644\u0643 \u062d\u0631\u0635 \u0627\u0644\u0634\u0627\u0631\u0639 \u0639\u0644\u0649 \u062c\u0645\u0639\u0647\u0627 \u0641\u064a \u0645\u0627\u062f\u0629 \u0648\u0627\u062d\u062f\u0629 (\u062a\u0631\u0627\u062c\u0639 \u0645\u0636\u0628\u0637\u0629 \u0627\u0644\u062c\u0644\u0633\u0629 42 \u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0634\u064a\u0648\u062e \u0628\u062a\u0627\u0631\u064a\u062e 14\/ 11\/ 1938 \u0635\u0640 1041) \u0643\u0645\u0627 \u062c\u0639\u0644 \u0627\u0644\u062a\u0639\u0648\u064a\u0636 \u0639\u0646\u0647\u0627 \u0648\u0627\u062d\u062f\u064b\u0627 \u0648\u0647\u0648 \u062b\u0644\u0627\u062b\u0629 \u0623\u0645\u062b\u0627\u0644 \u0645\u0627 \u0644\u0645 \u064a\u062f\u0641\u0639 \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 – \u0641\u0647\u0630\u0647 \u0627\u0644\u062c\u0631\u0627\u0626\u0645 \u062a\u062c\u0645\u0639\u0647\u0627 \u0648\u062d\u062f\u0629 \u0627\u0644\u063a\u0631\u0636 \u0641\u0644\u0627 \u0645\u062d\u0644 \u0625\u0630\u064b\u0627 \u0644\u0647\u0630\u0647 \u0627\u0644\u062a\u0641\u0631\u0642\u0629 \u0627\u0644\u062a\u064a \u0630\u0647\u0628 \u0625\u0644\u064a\u0647\u0627 \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0631\u0623\u064a \u0627\u0644\u0623\u0648\u0644.
\n3) \u0623\u0646 \u0647\u0630\u0627 \u0627\u0644\u0642\u0636\u0627\u0621 \u064a\u062a\u0646\u0627\u0642\u0636 \u0645\u0639 \u0645\u0646\u0637\u0642 \u0627\u0644\u0639\u0642\u0627\u0628 – \u0648\u064a\u0624\u062f\u064a \u0625\u0644\u0649 \u0646\u062a\u064a\u062c\u0629 \u063a\u064a\u0631 \u0645\u0642\u0628\u0648\u0644\u0629 \u0648\u0647\u064a \u0623\u0646 \u0645\u0646 \u064a\u0642\u062f\u0645 \u0625\u0644\u0649 \u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0625\u0642\u0631\u0627\u0631\u0647 \u0648\u0623\u0648\u0631\u0627\u0642\u0647 \u062b\u0645 \u064a\u062a\u0648\u0627\u0646\u0649 \u0639\u0646 \u0623\u062f\u0627\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u064a\u0643\u0648\u0646 \u0623\u0633\u0648\u0623 \u062d\u0627\u0644\u0627\u064b \u0645\u0645\u0646 \u064a\u0645\u062a\u0646\u0639 \u0639\u0646 \u0627\u0644\u0642\u064a\u0627\u0645 \u0628\u0647\u0630\u0627 \u0627\u0644\u0648\u0627\u062c\u0628 \u062b\u0645 \u0644\u0627 \u064a\u0642\u0648\u0645 \u0628\u0633\u062f\u0627\u062f \u0627\u0644\u0636\u0631\u064a\u0628\u0629:
\n\u0641\u0627\u0644\u0623\u0648\u0644: \u064a\u062d\u0643\u0645 \u0639\u0644\u064a\u0647 \u0628\u062b\u0644\u0627\u062b\u0629 \u0623\u0645\u062b\u0627\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629\u060c<\/strong>
\n\u0648\u0627\u0644\u062b\u0627\u0646\u064a:<\/strong> \u0644\u0627 \u064a\u062d\u0643\u0645 \u0639\u0644\u064a\u0647 \u0645\u0639 \u0623\u0646 \u0643\u0644\u064a\u0647\u0645\u0627 \u0644\u0645 \u064a\u0633\u062f\u062f \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0645\u0639 \u0623\u0646 \u0627\u0644\u062b\u0627\u0646\u064a \u0643\u0627\u0646 \u0623\u0643\u062b\u0631 \u0645\u062c\u0627\u0641\u0627\u0629 \u0644\u0623\u0648\u0627\u0645\u0631 \u0627\u0644\u062a\u0634\u0631\u064a\u0639 \u0648\u0644\u0627 \u0645\u062d\u0644 \u0644\u0644\u0642\u0648\u0644 \u0628\u0623\u0646 \u0627\u0644\u0634\u0627\u0631\u0639 \u0644\u0645 \u064a\u063a\u0641\u0644 \u0639\u0646 \u0648\u0635\u0641 \u0639\u0644\u0627\u062c \u0644\u062d\u0627\u0644\u0629 \u0627\u0645\u062a\u0646\u0627\u0639 \u0627\u0644\u0645\u0645\u0648\u0644 \u0639\u0646 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0628\u0623\u0646 \u062a\u0642\u0648\u0645 \u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0628\u062a\u0642\u062f\u064a\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u062b\u0645 \u062a\u0637\u0627\u0644\u0628\u0647 \u0628\u0623\u062f\u0627\u0626\u0647\u0627 \u0641\u0625\u0646 \u0627\u0645\u062a\u0646\u0639 \u0627\u0633\u062a\u0647\u062f\u0641 \u0644\u0644\u062d\u0643\u0645 \u0628\u0625\u0644\u0632\u0627\u0645\u0647 \u0628\u062b\u0644\u0627\u062b\u0629 \u0623\u0645\u062b\u0627\u0644\u0647\u0627\u060c \u0644\u0645\u062e\u0627\u0644\u0641\u062a\u0647 \u0644\u0644\u0645\u0627\u062f\u0629 (53) – \u0643\u0645\u0627 \u0642\u064a\u0644 \u0628\u0630\u0644\u0643 \u0625\u0630 \u0623\u0646 \u0647\u0630\u0627 \u0627\u0644\u0642\u0648\u0644 \u0644\u0627 \u062a\u0624\u064a\u062f\u0647 \u0646\u0635\u0648\u0635 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0644\u0623\u0646 \u0627\u0644\u0634\u0627\u0631\u0639 \u0644\u0645 \u064a\u0636\u0639 \u062c\u0632\u0627\u0621 \u0639\u0644\u0649 \u0645\u062e\u0627\u0644\u0641\u0629 \u0627\u0644\u0645\u0627\u062f\u0629 (53) \u0641\u0647\u064a \u0644\u064a\u0633\u062a \u0645\u0646 \u0628\u064a\u0646 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062a\u064a \u0634\u0645\u0644\u062a\u0647\u0627 \u0627\u0644\u0645\u0627\u062f\u0629 (85) \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0631\u0642\u0645 (14) \u0644\u0633\u0646\u0629 1939\u060c \u0628\u0644 \u0623\u0646 \u0627\u0644\u0623\u0645\u0631\u064a\u0646 \u0627\u0644\u0639\u0633\u0643\u0631\u064a\u064a\u0646 \u0623\u064a\u0636\u064b\u0627 \u0644\u0627 \u064a\u0639\u0627\u0642\u0628\u0627\u0646 \u0639\u0644\u0649 \u0647\u0630\u0647 \u0627\u0644\u062d\u0627\u0644\u0629 \u0641\u0627\u0644\u0645\u0645\u0648\u0644 \u0627\u0644\u0630\u064a \u064a\u0645\u062a\u0646\u0639 \u0639\u0646 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u062b\u0645 \u064a\u0645\u062a\u0646\u0639 \u0639\u0646 \u0623\u062f\u0627\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062a\u064a \u0642\u062f\u0631\u062a\u0647\u0627 \u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0628\u0639\u062f \u0647\u0630\u0627 \u0627\u0644\u0627\u0645\u062a\u0646\u0627\u0639 \u0644\u0627 \u062a\u062c\u0648\u0632 \u0645\u062d\u0627\u0643\u0645\u062a\u0647 \u0639\u0646 \u0627\u0644\u0627\u0645\u062a\u0646\u0627\u0639 \u0639\u0646 \u0623\u062f\u0627\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0625\u0630 \u0644\u0627 \u0646\u0635 \u0639\u0644\u0649 \u0627\u0644\u0639\u0642\u0627\u0628 \u0644\u0623\u0646 \u0627\u0644\u0623\u0645\u0631\u064a\u0646 \u0627\u0644\u0639\u0633\u0643\u0631\u064a\u064a\u0646 \u062d\u064a\u0646\u0645\u0627 \u062a\u062d\u062f\u062b\u0627 \u0639\u0646 \u0627\u0644\u0627\u0645\u062a\u0646\u0627\u0639 \u0639\u0646 \u0623\u062f\u0627\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 – \u064a\u0642\u0635\u062f\u0627\u0646 \u0627\u0644\u0627\u0645\u062a\u0646\u0627\u0639 \u0639\u0646 \u0623\u062f\u0627\u0626\u0647\u0627 \u0628\u0639\u062f \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631.
\n\u0641\u0627\u0644\u0623\u0645\u0631 \u0627\u0644\u0639\u0633\u0643\u0631\u064a \u0631\u0642\u0645 (361) \u064a\u0648\u062c\u0628 \u0641\u064a \u0645\u0627\u062f\u062a\u0647 \u0627\u0644\u0623\u0648\u0644\u0649 \u0641\u064a \u0627\u0644\u0641\u0642\u0631\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0645\u0648\u0644 \u0623\u0646 \u064a\u062f\u0641\u0639 \u0644\u0644\u062e\u0632\u0627\u0646\u0629 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0648\u0627\u0644\u0623\u0631\u0642\u0627\u0645 \u0627\u0644\u0645\u0642\u062f\u0645\u0629 \u0645\u0646\u0647… \u0645\u0639 \u0627\u062d\u062a\u0641\u0627\u0638 \u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0628\u062d\u0642 \u0645\u0646\u0627\u0642\u0634\u0629 \u0647\u0630\u0647 \u0627\u0644\u0623\u0631\u0642\u0627\u0645 \u0625\u0644\u0649 \u0623\u0646 \u064a\u062a\u0645 \u0627\u0644\u0631\u0628\u0637 \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0648\u0639\u0646\u062f\u0626\u0630\u064d \u064a\u0644\u0632\u0645 \u0627\u0644\u0645\u0645\u0648\u0644 \u0628\u062f\u0641\u0639 \u0627\u0644\u0641\u0631\u0642 \u0637\u0628\u0642\u064b\u0627 \u0644\u0644\u0623\u0648\u0636\u0627\u0639 \u0627\u0644\u0645\u0642\u0631\u0631\u0629\u060c \u0648\u0644\u0642\u062f \u0623\u0643\u062f \u0627\u0644\u0634\u0627\u0631\u0639 \u0647\u0630\u0627 \u0627\u0644\u062d\u0643\u0645 \u0641\u064a \u0627\u0644\u0623\u0645\u0631 \u0627\u0644\u0639\u0633\u0643\u0631\u064a \u0631\u0642\u0645 (362) \u0641\u0642\u0627\u0644 (\u064a\u0643\u0648\u0646 \u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u0645\u0648\u0644\u064a\u0646 \u0645\u0644\u0632\u0648\u0645\u064a\u0646 \u0628\u0623\u062f\u0627\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629… \u0639\u0644\u0649 \u0627\u0644\u0648\u062c\u0647 \u0627\u0644\u0645\u0628\u064a\u0646 \u0641\u064a \u0627\u0644\u0645\u0627\u062f\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 \u0641\u0642\u0631\u0629 \u062b\u0627\u0646\u064a\u0629 \u0645\u0646 \u0627\u0644\u0623\u0645\u0631 \u0631\u0642\u0645 (361)).
\n4) \u0627\u0644\u0645\u0635\u062f\u0631 \u0627\u0644\u062a\u0627\u0631\u064a\u062e\u064a \u0648\u0647\u0648 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0641\u0631\u0646\u0633\u064a \u0627\u0644\u0630\u064a \u064a\u062c\u0639\u0644 \u0647\u0630\u0647 \u0627\u0644\u0632\u064a\u0627\u062f\u0629 \u0648\u0627\u062c\u0628\u0629 \u0641\u064a \u062d\u0627\u0644\u0629 \u0627\u0644\u0627\u0645\u062a\u0646\u0627\u0639 \u0639\u0646 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0623\u0648 \u0627\u0644\u062a\u0623\u062e\u064a\u0631 \u0641\u064a\u0647 (\u0628\u0648\u0643\u064a\u0647 \u062c\u0632\u0621 \u062b\u0627\u0646\u064d \u0635\u0640422).
\n5) \u0623\u0646 \u0645\u0627 \u0630\u0647\u0628\u062a \u0625\u0644\u064a\u0647 \u0627\u0644\u0645\u062d\u0627\u0643\u0645 \u0645\u0646 \u0623\u0646 \u0627\u0644\u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u062c\u0646\u0627\u0626\u064a\u0629 \u064a\u062c\u0628 \u0623\u0646 \u062a\u0635\u062f\u0631 \u0645\u0646\u062c\u0632\u0629 \u0648\u063a\u064a\u0631 \u062e\u0627\u0636\u0639\u0629 \u0644\u062a\u0642\u062f\u064a\u0631 \u062c\u0647\u0629 \u063a\u064a\u0631 \u0627\u0644\u062c\u0647\u0629 \u0627\u0644\u062a\u064a \u0623\u0635\u062f\u0631\u062a \u0627\u0644\u062d\u0643\u0645 \u0648\u0645\u0646 \u0623\u0646 \u0627\u0644\u0642\u0636\u0627\u0621 \u0628\u0627\u0644\u062a\u0639\u0648\u064a\u0636 \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u062d\u0627\u0644\u0629 \u0647\u0648 \u0627\u0644\u0642\u0636\u0627\u0621 \u0628\u0623\u0645\u0631 \u0645\u062c\u0647\u0644 \u0644\u0627 \u0645\u062d\u0644 \u0644\u0647 \u0644\u0623\u0646 \u0627\u0644\u0634\u0627\u0631\u0639 \u0642\u062f \u0646\u0635 \u0641\u064a \u0627\u0644\u0645\u0648\u0627\u062f (47) \u0648\u0645\u0627 \u0628\u0639\u062f\u0647\u0627 \u0639\u0644\u0649 \u0637\u0631\u064a\u0642\u0629 \u062a\u0642\u062f\u064a\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u064a \u062d\u0627\u0644\u0629 \u0639\u062f\u0645 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0648\u062c\u0639\u0644 \u0627\u0644\u062c\u0647\u0629 \u0627\u0644\u062a\u064a \u062a\u062a\u0648\u0644\u0649 \u0627\u0644\u062a\u0642\u062f\u064a\u0631 \u0639\u0646\u062f \u0639\u062f\u0645 \u0627\u0644\u0627\u062a\u0641\u0627\u0642 \u0647\u064a \u0627\u0644\u062c\u0647\u0629 \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629\u060c \u0641\u0647\u0644 \u064a\u0643\u0648\u0646 \u0627\u0644\u062a\u0639\u0648\u064a\u0636 \u0625\u0630\u064b\u0627 \u0645\u062c\u0647\u0644\u0627\u064b \u0648\u0627\u0644\u0634\u0627\u0631\u0639 \u0642\u062f \u062a\u0631\u0643 \u0646\u0635\u0627\u0628\u0647 \u0641\u064a \u064a\u062f \u0627\u0644\u0642\u0636\u0627\u0621\u060c \u0648\u0647\u0644 \u0647\u0630\u0647 \u0627\u0644\u062d\u0627\u0644\u0629 \u062a\u062e\u062a\u0644\u0641 \u0639\u0646 \u062d\u0627\u0644\u0629 \u0627\u0644\u0642\u0636\u0627\u0621 \u0628\u062a\u0639\u0648\u064a\u0636 \u0645\u0624\u0642\u062a \u0643\u0645\u0627 \u0647\u0648 \u0627\u0644\u062d\u0627\u0644 \u0641\u064a \u0627\u0644\u062d\u0648\u0627\u062f\u062b \u0627\u0644\u062c\u0646\u0627\u0626\u064a\u0629.
\n6) \u0644\u0627 \u0645\u062d\u0644 \u0644\u0644\u0642\u0648\u0644 \u0628\u0623\u0646 \u0639\u0628\u0627\u0631\u0629 \u062b\u0644\u0627\u062b\u0629 \u0623\u0645\u062b\u0627\u0644 \u0645\u0627 \u0644\u0645 \u064a\u062f\u0641\u0639 \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u062a\u0634\u0639\u0631 \u0623\u0646 \u0647\u0646\u0627\u0644\u0643 \u0645\u0628\u0644\u063a\u064b\u0627 \u0648\u0627\u062c\u0628 \u0627\u0644\u0623\u062f\u0627\u0621 \u0623\u064a \u0623\u0646 \u0627\u0644\u0632\u064a\u0627\u062f\u0629 \u064a\u0642\u0636\u064a \u0628\u0647\u0627 \u0641\u064a \u062d\u0627\u0644\u0629 \u0639\u062f\u0645 \u0627\u0644\u0648\u0641\u0627\u0621 \u0625\u0630 \u0623\u0646 \u0642\u0635\u062f \u0627\u0644\u0634\u0627\u0631\u0639 \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0639\u0628\u0627\u0631\u0629 \u062c\u0639\u0644\u0647\u0627 \u062a\u062a\u0633\u0639 \u0644\u062d\u0627\u0644\u0629 \u0639\u062f\u0645 \u0627\u0644\u0648\u0641\u0627\u0621 \u0628\u0643\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0623\u0648 \u0628\u062c\u0632\u0621 \u0645\u0646\u0647\u0627 \u0648\u0641\u064a \u062d\u0627\u0644\u0629 \u0627\u0644\u0627\u0645\u062a\u0646\u0627\u0639 \u0639\u0646 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0644\u0627 \u064a\u0643\u0648\u0646 \u0627\u0644\u0645\u0645\u0648\u0644 \u0642\u062f \u0623\u062f\u0649 \u0634\u064a\u0626\u064b\u0627 \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u0648\u0641\u0636\u0644\u0627\u064b \u0639\u0646 \u0630\u0644\u0643 \u0641\u0625\u0646 \u0627\u0644\u0645\u062d\u0643\u0645\u0629 \u0627\u0644\u062c\u0646\u0627\u0626\u064a\u0629 \u0625\u0646 \u0634\u0627\u0621\u062a \u0623\u0646 \u062a\u062a\u0639\u0631\u0641 \u0645\u0642\u062f\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0643\u0627\u0646 \u0644\u0647\u0627 \u0628\u0644 \u0639\u0644\u064a\u0647\u0627 \u0623\u0646 \u062a\u0633\u062a\u0639\u064a\u0646 \u0628\u0645\u0623\u0645\u0648\u0631 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0628\u0645\u0646 \u062a\u0631\u0649 \u0645\u0646 \u0627\u0644\u0634\u0647\u0648\u062f \u0644\u0644\u0648\u0635\u0648\u0644 \u0625\u0644\u0649 \u0627\u0644\u062d\u0642\u064a\u0642\u0629\u060c \u0644\u0623\u0646 \u062a\u062d\u0642\u064a\u0642 \u0638\u0631\u0648\u0641 \u0627\u0644\u062f\u0639\u0648\u0649 \u0647\u0648 \u0645\u0646 \u0648\u0627\u062c\u0628\u0627\u062a \u0627\u0644\u0645\u062d\u0643\u0645\u0629 \u0627\u0644\u062c\u0646\u0627\u0626\u064a\u0629.
\n\u0648\u0642\u062f \u0642\u0636\u062a \u0645\u062d\u0643\u0645\u0629 \u0627\u0644\u0646\u0642\u0636 \u0641\u064a 11\/ 3\/ 1947 \u0628\u0642\u0628\u0648\u0644 \u0637\u0639\u0646 \u0627\u0644\u0646\u064a\u0627\u0628\u0629 \u0648\u0631\u0623\u062a \u0623\u0646 \u0639\u0644\u0649 \u0627\u0644\u0645\u062d\u0643\u0645\u0629 \u0627\u0644\u062c\u0646\u0627\u0626\u064a\u0629 \u0623\u0646 \u062a\u0642\u0636\u064a \u0628\u0627\u0644\u0632\u064a\u0627\u062f\u0629 \u0648\u0644\u0643\u0646 \u064a\u062c\u0628 \u0639\u0644\u064a\u0647\u0627 \u0623\u0646 \u062a\u062a\u0628\u064a\u0646 \u0645\u0642\u062f\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0623\u0646 \u062a\u0628\u064a\u0646\u0647\u0627 \u0641\u064a \u062d\u0643\u0645\u0647\u0627 \u0643\u0645\u0627 \u064a\u062c\u0628 \u0639\u0644\u064a\u0647\u0627 \u0644\u0644\u0642\u0636\u0627\u0621 \u0628\u0627\u0644\u0632\u064a\u0627\u062f\u0629 \u0637\u0628\u0642\u064b\u0627 \u0644\u0644\u0623\u0645\u0631 \u0627\u0644\u0639\u0633\u0643\u0631\u064a \u0627\u0633\u062a\u0638\u0647\u0627\u0631 \u0633\u0648\u0621 \u0642\u0635\u062f \u0627\u0644\u0645\u0645\u0648\u0644 \u0641\u0625\u0630\u0627 \u0643\u0627\u0646 \u0639\u062f\u0645 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0645\u0631\u062c\u0639\u0647 \u0627\u0644\u0625\u0647\u0645\u0627\u0644 \u0644\u0645 \u064a\u0643\u0646 \u0644\u0647\u0627 \u0633\u0648\u0649 \u0627\u0644\u0642\u0636\u0627\u0621 \u0628\u0627\u0644\u0632\u064a\u0627\u062f\u0629 \u0637\u0628\u0642\u064b\u0627 \u0644\u0644\u0645\u0627\u062f\u0629 (85) \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0631\u0642\u0645 (14) \u0633\u0646\u0629 1939.<\/p>\n

\u0637\u0628\u064a\u0639\u0629 \u0627\u0644\u0632\u064a\u0627\u062f\u0629<\/strong><\/p>\n

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\n\u0648\u0630\u0647\u0628 \u0622\u062e\u0631\u0648\u0646 \u0625\u0644\u0649 \u0627\u0644\u0642\u0648\u0644 \u0628\u0623\u0646 \u0647\u0630\u0647 \u0627\u0644\u0632\u064a\u0627\u062f\u0629 \u0639\u0642\u0648\u0628\u0629 \u062c\u0646\u0627\u0626\u064a\u0629 \u0644\u0623\u0646\u0647 \u0625\u0630\u0627 \u0627\u0639\u062a\u0628\u0631\u062a \u0627\u0644\u0632\u064a\u0627\u062f\u0629 \u062a\u0639\u0648\u064a\u0636\u064b\u0627 \u0645\u062f\u0646\u064a\u064b\u0627 \u0641\u0625\u0646 \u0645\u0642\u062f\u0627\u0631\u0647\u0627 \u0643\u0627\u0646 \u064a\u062c\u0628 \u0623\u0646 \u064a\u062a\u062d\u062f\u062f \u0628\u0627\u0644\u0636\u0631\u0631 \u0627\u0644\u0630\u064a \u0644\u062d\u0642 \u0627\u0644\u062e\u0632\u0627\u0646\u0629 (\u0627\u0644\u062f\u0643\u062a\u0648\u0631 \u0627\u0644\u0631\u0641\u0627\u0639\u064a \u0628\u0643 \u0641\u064a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0635\u0640 418).
\n\u0648\u0647\u0646\u0627\u0644\u0643 \u0631\u0623\u064a \u062b\u0627\u0644\u062b \u064a\u0631\u0649 \u0623\u0646 \u0647\u0630\u0647 \u0627\u0644\u0632\u064a\u0627\u062f\u0629 \u0644\u064a\u0633\u062a \u062a\u0639\u0648\u064a\u0636\u064b\u0627 \u0648\u0644\u064a\u0633\u062a \u0639\u0642\u0648\u0628\u0629 \u0648\u0625\u0646\u0645\u0627 \u0647\u064a \u0632\u064a\u0627\u062f\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 (\u062d\u0628\u064a\u0628 \u0628\u0627\u0634\u0627 \u0635\u0640 662 \u0628\u0648\u0643\u064a\u0647 \u062c\u0632\u0621 \u062e\u0627\u0645\u0633 \u0635\u0640 476).
\n\u0648\u0639\u0646\u062f\u064a \u0623\u0646\u0646\u0627 \u0641\u064a \u062a\u062d\u062f\u064a\u062f \u0637\u0628\u064a\u0639\u0629 \u0647\u0630\u0647 \u0627\u0644\u0632\u064a\u0627\u062f\u0629 \u064a\u062c\u0628 \u0627\u0644\u0631\u062c\u0648\u0639 \u0625\u0644\u0649 \u0645\u0627 \u062c\u0631\u062a \u0639\u0644\u064a\u0647 \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0645\u0627 \u0641\u0633\u0631 \u0628\u0647 \u0627\u0644\u0642\u0636\u0627\u0621 \u0647\u0630\u0647 \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a\u060c \u0641\u0641\u064a \u062c\u0646\u062d \u0627\u0644\u062f\u0645\u063a\u0629 \u064a\u0642\u0636\u064a \u0628\u062b\u0644\u0627\u062b\u0629 \u0623\u0645\u062b\u0627\u0644 \u0627\u0644\u0631\u0633\u0645 \u0648\u0642\u062f \u0627\u0639\u062a\u0628\u0631\u062a \u0645\u062d\u0643\u0645\u0629 \u0627\u0644\u0646\u0642\u0636 \u0647\u0630\u0627 \u0627\u0644\u0642\u0636\u0627\u0621 \u0642\u0636\u0627\u0621\u064b \u0628\u0645\u0632\u064a\u062c \u0645\u0646 \u0627\u0644\u0639\u0642\u0648\u0628\u0629 \u0648\u0627\u0644\u063a\u0631\u0627\u0645\u0629 (\u0645\u062d\u0627\u0645\u0627\u0629 \u0633 22 \u0635\u0640 212) \u0643\u0645\u0627 \u0623\u0646\u0647\u0627 \u0630\u0647\u0628\u062a \u0625\u0644\u0649 \u0647\u0630\u0627 \u0627\u0644\u0631\u0623\u064a \u0641\u064a \u062c\u0646\u062d \u0627\u0644\u0625\u0646\u062a\u0627\u062c (\u0627\u0644\u0637\u0639\u0646 \u0631\u0642\u0645 (664) \u0633\u0646\u0629 13 \u0642\u0636\u0627\u0626\u064a\u0629 \u0645\u0630\u0643\u0648\u0631 \u0628\u0645\u0646\u0634\u0648\u0631 \u0627\u0644\u0646\u0627\u0626\u0628 \u0627\u0644\u0639\u0627\u0645 \u0631\u0642\u0645 (11) \u0633\u0646\u0629 1946) \u0643\u0645\u0627 \u0630\u0647\u0628 \u0628\u0639\u0636 \u0627\u0644\u0623\u062d\u0643\u0627\u0645 \u0625\u0644\u0649 \u0647\u0630\u0627 \u0627\u0644\u0631\u0623\u064a \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u063a\u0631\u0627\u0645\u0629 \u0627\u0644\u062c\u0645\u0631\u0643\u064a\u0629 \u0648\u0644\u0643\u0646 \u0645\u062d\u0643\u0645\u0629 \u0627\u0644\u0646\u0642\u0636 \u0627\u0639\u062a\u0628\u0631\u062a\u0647\u0627 \u062a\u0639\u0648\u064a\u0636\u064b\u0627 (\u062c\u0646\u062f\u064a \u0628\u0643 \u0639\u0628\u062f \u0627\u0644\u0645\u0644\u0643 \u062c\u0632\u0621 \u062e\u0627\u0645\u0633 \u0635\u0640 119).
\n\u0639\u0644\u0649 \u0636\u0648\u0621 \u0627\u0644\u0623\u062d\u0643\u0627\u0645 \u0648\u0645\u0627 \u0627\u0633\u062a\u0646\u062f\u062a \u0625\u0644\u064a\u0647 \u062a\u0644\u0643 \u0627\u0644\u0622\u0631\u0627\u0621 \u064a\u0645\u0643\u0646 \u062a\u062d\u062f\u064a\u062f \u0637\u0628\u064a\u0639\u0629 \u0647\u0630\u0647 \u0627\u0644\u0632\u064a\u0627\u062f\u0629 \u0641\u0625\u0646 \u0633\u0628\u0628 \u062a\u0631\u062f\u062f \u0627\u0644\u0634\u0631\u0627\u062d \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u064a\u0646 \u0641\u064a \u0648\u0635\u0641 \u0637\u0628\u064a\u0639\u0629 \u0647\u0630\u0647 \u0627\u0644\u0632\u064a\u0627\u062f\u0629 \u064a\u0631\u062c\u0639 \u0625\u0644\u0649 \u0635\u0641\u0629 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u062a\u064a \u062a\u0648\u0642\u0639 \u0647\u0630\u0647 \u0627\u0644\u0632\u064a\u0627\u062f\u0629 \u0641\u0645\u0623\u0645\u0648\u0631 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0647\u0648 \u0627\u0644\u0630\u064a \u064a\u0623\u0645\u0631 \u0628\u0647\u0627\u060c \u0643\u0645\u0627 \u0623\u0646\u0647\u0627 \u062a\u0633\u0627\u064a\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u064a \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0641\u0635\u0644 \u0641\u064a \u0627\u0644\u0637\u0639\u0646 \u0641\u064a\u0647\u0627\u060c \u0648\u0625\u0646 \u0639\u0644\u0629 \u062a\u0631\u062f\u062f \u0642\u0636\u0627\u0626\u0646\u0627 \u0627\u0644\u0645\u0635\u0631\u064a \u0641\u064a \u0648\u0635\u0641 \u0647\u0630\u0647 \u0627\u0644\u0632\u064a\u0627\u062f\u0629 \u0641\u064a \u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u062f\u0645\u063a\u0629 \u0648\u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0623\u0646 \u0627\u0644\u0634\u0627\u0631\u0639 \u0646\u0635 \u0635\u0631\u0627\u062d\u0629\u064b \u0639\u0644\u0649 \u0623\u0646\u0647\u0627 \u062a\u0639\u0648\u064a\u0636 \u0643\u0645\u0627 \u0623\u0646\u0647 \u0641\u064a \u0627\u0644\u063a\u0631\u0627\u0645\u0629 \u0627\u0644\u062c\u0645\u0631\u0643\u064a\u0629 \u0642\u062f \u062c\u0639\u0644\u0647\u0627 \u0645\u0646 \u0627\u062e\u062a\u0635\u0627\u0635 \u0627\u0644\u0644\u062c\u0646\u0629 \u0627\u0644\u062c\u0645\u0631\u0643\u064a\u0629 \u0643\u0645\u0627 \u062c\u0639\u0644 \u0627\u0644\u0641\u0635\u0644 \u0641\u064a \u0637\u0639\u0648\u0646\u0647\u0627 \u0645\u0646 \u0627\u062e\u062a\u0635\u0627\u0635 \u0627\u0644\u0645\u062d\u0627\u0643\u0645 \u0627\u0644\u0645\u062f\u0646\u064a\u0629.
\n\u0623\u0645\u0627 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0632\u064a\u0627\u062f\u0629 \u0641\u064a \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0641\u0644\u064a\u0633 \u0627\u0644\u0623\u0645\u0631 \u0643\u0630\u0644\u0643 \u0625\u0630 \u0623\u0646 \u0627\u0644\u0634\u0627\u0631\u0639 \u0644\u0645 \u064a\u0635\u0641\u0647\u0627 \u0628\u0627\u0644\u062a\u0639\u0648\u064a\u0636 \u0643\u0645\u0627 \u0623\u0646\u0647 \u062c\u0639\u0644 \u062a\u0648\u0642\u064a\u0639\u0647\u0627 \u0645\u0646 \u0627\u062e\u062a\u0635\u0627\u0635 \u0627\u0644\u062c\u0647\u0629 \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629 \u0643\u0645\u0627 \u0623\u0646\u0647 \u0644\u0645 \u064a\u062c\u0639\u0644 \u0642\u062f\u0631\u0647\u0627 \u0628\u0642\u062f\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u062d\u062a\u0649 \u062a\u0642\u062a\u0635\u0631 \u0639\u0644\u0649 \u0635\u0641\u0629 \u0627\u0644\u062a\u0639\u0648\u064a\u0636 \u0628\u0644 \u062c\u0639\u0644\u0647\u0627 \u062b\u0644\u0627\u062b\u0629 \u0623\u0645\u062b\u0627\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0645\u0645\u0627 \u0644\u0627 \u064a\u062f\u0639 \u0645\u062c\u0627\u0644\u0627\u064b \u0644\u0644\u0634\u0643 \u0641\u064a \u0623\u0646\u0647\u0627 \u0639\u0642\u0648\u0628\u0629 \u062a\u0643\u0645\u064a\u0644\u064a\u0629 \u064a\u0642\u0636\u064a \u0628\u0647\u0627 \u0641\u064a \u0627\u0644\u062d\u0627\u0644\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0643\u0648\u0646 \u0627\u0644\u0628\u0627\u0639\u062b \u0639\u0644\u064a\u0647\u0627 \u0627\u0644\u0637\u0645\u0639 \u0643\u0645\u0627 \u0641\u0639\u0644 \u0627\u0644\u0634\u0627\u0631\u0639 \u0641\u064a \u0643\u062b\u064a\u0631 \u0645\u0646 \u062c\u0631\u0627\u0626\u0645 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0639\u0642\u0648\u0628\u0627\u062a.
\n2 – \u0627\u0644\u0625\u062e\u0644\u0627\u0644 \u0628\u0648\u0627\u062c\u0628 \u0627\u0644\u0635\u062f\u0642:<\/strong>
\n\u0647\u0630\u0627 \u0627\u0644\u0625\u062e\u0644\u0627\u0644 \u064a\u062d\u062f\u062b \u0641\u064a \u0639\u062f\u0629 \u0635\u0648\u0631 \u0641\u0642\u062f \u064a\u0643\u0648\u0646 \u062f\u0648\u0631 \u0627\u0644\u0645\u0645\u0648\u0644 \u0633\u0644\u0628\u064a\u064b\u0627 \u0628\u0623\u0646 \u064a\u0630\u0643\u0631 \u0631\u0642\u0645\u064b\u0627 \u0635\u062d\u064a\u062d\u064b\u0627 \u0644\u0623\u0631\u0628\u0627\u062d\u0647 \u0648\u0644\u0643\u0646\u0647 \u064a\u0642\u062a\u0635\u0631 \u0639\u0644\u0649 \u062c\u0632\u0621 \u0645\u0646 \u0646\u0634\u0627\u0637\u0647 \u0643\u0623\u0646 \u064a\u062a\u062c\u0631 \u0641\u064a \u0627\u0644\u062d\u0631\u064a\u0631 \u0648\u0627\u0644\u0642\u0637\u0646 \u0641\u064a\u0630\u0643\u0631 \u0641\u064a \u0625\u0642\u0631\u0627\u0631\u0647 \u0623\u0631\u0628\u0627\u062d\u0647 \u0645\u0646 \u0627\u0644\u0642\u0637\u0646 \u0648\u064a\u0643\u0648\u0646 \u0625\u0642\u0631\u0627\u0631\u0647 \u0628\u0630\u0644\u0643 \u0625\u0642\u0631\u0627\u0631\u064b\u0627 \u0646\u0627\u0642\u0635\u064b\u0627.
\n\u0648\u0642\u062f \u064a\u062a\u062e\u0630 \u062f\u0648\u0631\u064b\u0627 \u0625\u064a\u062c\u0627\u0628\u064a\u064b\u0627 \u0641\u064a\u062b\u0628\u062a \u0631\u0642\u0645\u064b\u0627 \u063a\u064a\u0631 \u0635\u062d\u064a\u062d \u0644\u0645\u062c\u0645\u0648\u0639 \u0623\u0631\u0628\u0627\u062d\u0647 \u0639\u0646 \u0627\u0644\u062a\u062c\u0627\u0631\u062a\u064a\u0646 \u0641\u064a\u0643\u0648\u0646 \u0625\u0642\u0631\u0627\u0631\u0647 \u063a\u064a\u0631 \u0635\u062d\u064a\u062d\u060c \u0648\u0642\u062f \u064a\u0645\u0639\u0646 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0643\u0630\u0628 \u0641\u064a\u0624\u064a\u062f\u0647 \u0628\u0623\u0648\u0631\u0627\u0642 \u0643\u0627\u0630\u0628\u0629 \u0645\u0646 \u0639\u0646\u062f\u0647.
\n\u0648\u0642\u062f \u064a\u0633\u0631\u0641 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0625\u0645\u0639\u0627\u0646 \u0641\u064a\u0624\u064a\u062f\u0647 \u0628\u0623\u062f\u0644\u0629 \u062e\u0627\u0631\u062c\u064a\u0629 \u062a\u0643\u0641\u064a \u0644\u062a\u0648\u0641\u0631 \u062c\u0631\u064a\u0645\u0629 \u0627\u0644\u0646\u0635\u0628.
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(Quiconque en employant des manoeuvres frauduleuses a dissimul\u00e9 ou tent\u00e9 de dissimuler des sommes auxqu\u00e9lles s\u2019appliquent les imp\u00f4ts vis\u00e9s par la pr\u00e9sent loi<\/span>)<\/p>\n

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\n3\/ \u0625\u0646 \u0627\u0644\u0634\u0627\u0631\u0639 \u0642\u062f \u0639\u0627\u0642\u0628 \u0639\u0644\u0649 \u062a\u0642\u062f\u064a\u0645 \u0625\u0642\u0631\u0627\u0631 \u0646\u0627\u0642\u0635 \u0648\u0625\u0642\u0631\u0627\u0631 \u063a\u064a\u0631 \u0635\u062d\u064a\u062d \u0628\u0639\u0642\u0648\u0628\u0629 \u0645\u062e\u0641\u0641\u0629 \u0648\u0628\u0646\u0635 \u062e\u0627\u0635 \u0641\u0647\u0648 \u0642\u062f \u0623\u0648\u062c\u0628 \u0641\u064a \u0645 (43)\u060c (48) \u0639\u0644\u0649 \u0627\u0644\u0645\u0645\u0648\u0644 \u0623\u0646 \u064a\u0642\u062f\u0645 \u0625\u0642\u0631\u0627\u0631\u064b\u0627 \u0645\u0628\u064a\u0646\u064b\u0627 \u0641\u064a\u0647 \u0645\u062c\u0645\u0648\u0639 \u0623\u0631\u0628\u0627\u062d\u0647 \u0648\u0641\u064a \u0627\u0644\u0635\u064a\u063a\u0629 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 le montant de leur benefices \u0641\u0645\u0646 \u064a\u0642\u062f\u0645 \u0625\u0642\u0631\u0627\u0631\u064b\u0627 \u063a\u064a\u0631 \u0635\u062d\u064a\u062d \u0623\u0648 \u0625\u0642\u0631\u0627\u0631\u064b\u0627 \u0646\u0627\u0642\u0635\u064b\u0627 \u064a\u062e\u0627\u0644\u0641 \u0647\u0630\u0647 \u0627\u0644\u0645\u0627\u062f\u0629 \u0627\u0644\u062a\u064a \u0642\u0631\u0631 \u0627\u0644\u0634\u0627\u0631\u0639 \u0641\u064a \u0627\u0644\u0645\u0627\u062f\u0629 (85) \u062c\u0632\u0627\u0621 \u0639\u0644\u0649 \u0645\u062e\u0627\u0644\u0641\u062a\u0647\u0627 \u063a\u0631\u0627\u0645\u0629 \u0644\u0627 \u062a\u0632\u064a\u062f \u0639\u0644\u0649 \u0639\u0634\u0631\u064a\u0646 \u062c\u0646\u064a\u0647\u064b\u0627 \u0645\u0639 \u0623\u0646\u0647 \u062c\u0639\u0644 \u0639\u0642\u0648\u0628\u0629 \u0627\u0644\u0637\u0631\u0642 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644\u064a\u0629 \u062e\u0645\u0633\u064a\u0646 \u062c\u0646\u064a\u0647\u064b\u0627 \u0648\u0639\u0644\u0649 \u0630\u0644\u0643 \u0641\u0644\u064a\u0633 \u062a\u0642\u062f\u064a\u0645 \u0625\u0642\u0631\u0627\u0631 \u0646\u0627\u0642\u0635 \u0648\u0644\u0627 \u0625\u0642\u0631\u0627\u0631 \u063a\u064a\u0631 \u0635\u062d\u064a\u062d \u0628\u0641\u0639\u0644 \u0645\u0628\u0627\u062d (\u062d\u0628\u064a\u0628 \u0627\u0644\u0645\u0635\u0631\u064a \u0628\u0627\u0634\u0627 \u0635\u0640 657 \u0639\u0643\u0633 \u0647\u0630\u0627 \u0627\u0644\u0631\u0623\u064a).<\/p>\n

\u0627\u0644\u0623\u0648\u0627\u0645\u0631 \u0627\u0644\u0639\u0633\u0643\u0631\u064a\u0629<\/strong><\/p>\n

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\n\u0648\u0644\u0642\u062f \u0634\u062f\u062f \u0627\u0644\u0623\u0645\u0631\u0627\u0646 \u0627\u0644\u0639\u0633\u0643\u0631\u064a\u0627\u0646 \u0647\u0630\u0647 \u0627\u0644\u0639\u0642\u0648\u0628\u0629 \u0648\u0627\u0644\u0632\u064a\u0627\u062f\u0629 \u0648\u0648\u062d\u062f\u064b\u0627 \u0627\u0644\u0639\u0642\u0627\u0628 \u0641\u064a \u062c\u0645\u064a\u0639 \u0647\u0630\u0647 \u0627\u0644\u0635\u0648\u0631 \u0641\u0623\u0635\u0628\u062d\u062a \u0627\u0644\u0639\u0642\u0648\u0628\u0629 \u0648\u0641\u0642\u064b\u0627 \u0644\u0644\u0645\u0627\u062f\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629 \u0645\u0646 \u0627\u0644\u0623\u0645\u0631 \u0627\u0644\u0639\u0633\u0643\u0631\u064a (361) \u0627\u0644\u062d\u0628\u0633 \u0645\u062f\u0629 \u0644\u0627 \u062a\u062c\u0627\u0648\u0632 \u062b\u0644\u0627\u062b\u0629 \u0634\u0647\u0648\u0631 \u0648\u063a\u0631\u0627\u0645\u0629 \u0644\u0627 \u062a\u0632\u064a\u062f \u0639\u0644\u0649 \u0645\u0627\u0626\u0629 \u062c\u0646\u064a\u0647 \u0623\u0648 \u0625\u062d\u062f\u0649 \u0647\u0627\u062a\u064a\u0646 \u0627\u0644\u0639\u0642\u0648\u0628\u062a\u064a\u0646 \u0625\u0644\u0649 \u062c\u0627\u0646\u0628 \u0632\u064a\u0627\u062f\u0629 \u0642\u062f\u0631\u0647\u0627 \u062b\u0644\u0627\u062b\u0629 \u0623\u0645\u062b\u0627\u0644 \u0645\u0627 \u0644\u0645 \u064a\u062f\u0641\u0639 \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629.<\/p>\n

\u0623\u0633\u0627\u0633 \u0627\u0644\u0632\u064a\u0627\u062f\u0629<\/strong><\/p>\n

\u062d\u062f\u062f \u0627\u0644\u0634\u0627\u0631\u0639 \u0647\u0630\u0647 \u0627\u0644\u0632\u064a\u0627\u062f\u0629 \u0628\u062b\u0644\u0627\u062b\u0629 \u0623\u0645\u062b\u0627\u0644 \u0645\u0627 \u0644\u0645 \u064a\u062f\u0641\u0639 \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0645\u0639\u0646\u0649 \u0647\u0630\u0647 \u0627\u0644\u0639\u0628\u0627\u0631\u0629 \u062b\u0644\u0627\u062b\u0629 \u0623\u0645\u062b\u0627\u0644 \u0645\u0627 \u0623\u062e\u0641\u0649 \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0644\u0623\u0646 \u0647\u0630\u0627 \u0627\u0644\u062a\u0641\u0633\u064a\u0631 \u0647\u0648 \u0627\u0644\u0630\u064a \u0623\u062e\u0630 \u0628\u0647 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0641\u0631\u0646\u0633\u064a \u0648\u0644\u0623\u0646 \u0627\u0644\u0645\u0645\u0648\u0644\u064a\u0646 \u0648\u0641\u0642\u064b\u0627 \u0644\u0644\u0623\u0645\u0631 \u0627\u0644\u0639\u0633\u0643\u0631\u064a (361) \u0645\u0644\u0632\u0645\u0648\u0646 \u0628\u0623\u062f\u0627\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0625\u0642\u0631\u0627\u0631\u0627\u062a\u0647\u0645 \u0641\u064a\u0643\u0648\u0646 \u0645\u0627 \u0644\u0645 \u064a\u0634\u0645\u0644\u0647 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0647\u0648 \u0627\u0644\u0642\u062f\u0631 \u0627\u0644\u0630\u064a \u0644\u0645 \u062a\u062f\u0641\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0646\u0647 \u0648\u0647\u0648 \u0627\u0644\u0630\u064a \u064a\u0642\u0636\u064a \u0628\u062b\u0644\u0627\u062b\u0629 \u0623\u0645\u062b\u0627\u0644\u0647.
\n\u0630\u0647\u0628 \u0627\u0644\u0628\u0639\u0636 \u0625\u0644\u0649 \u0627\u0644\u0642\u0648\u0644 \u0628\u0623\u0646 \u0627\u0644\u0632\u064a\u0627\u062f\u0629 \u062a\u0642\u062f\u0631 \u0628\u062b\u0644\u0627\u062b\u0629 \u0623\u0645\u062b\u0627\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0644\u0623\u0646 \u0627\u0644\u0634\u0627\u0631\u0639 \u0630\u0643\u0631 \u0628\u0627\u0644\u0623\u0645\u0631 \u0627\u0644\u0639\u0633\u0643\u0631\u064a \u064a\u062d\u0643\u0645 \u0628\u0632\u064a\u0627\u062f\u0629 \u0645\u0627 \u0644\u0645 \u064a\u062f\u0641\u0639 \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0628\u0645\u0642\u062f\u0627\u0631 \u064a\u0639\u0627\u062f\u0644 \u062b\u0644\u0627\u062b\u0629 \u0623\u0645\u062b\u0627\u0644\u0647\u0627 – \u0648\u0627\u0644\u0647\u0627\u0621 \u062a\u0639\u0648\u062f \u0639\u0644\u0649 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 (\u0627\u0644\u0623\u0633\u062a\u0627\u0630 \u064a\u0648\u0633\u0641 \u062a\u0627\u062f\u0631\u0633 \u0635\u0640 96).
\n\u0648\u0639\u0646\u062f\u064a \u0623\u0646 \u0627\u0644\u0632\u064a\u0627\u062f\u0629 \u062a\u062c\u0628 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0645\u0627 \u0644\u0645 \u064a\u062f\u0641\u0639 \u0648\u0625\u0644\u0627 \u0644\u0645\u0627 \u0643\u0627\u0646 \u0627\u0644\u0634\u0627\u0631\u0639 \u0628\u062d\u0627\u062c\u0629 \u0625\u0644\u0649 \u0630\u0643\u0631 \u0639\u0628\u0627\u0631\u0629 \u0645\u0627 \u0644\u0645 \u064a\u062f\u0641\u0639 \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u0648\u0644\u0623\u0646 \u0627\u0644\u0635\u064a\u063a\u0629 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 \u062a\u0642\u0636\u064a \u0628\u0630\u0644\u0643 \u201cune majoration sur les droits non pay\u00e9s, \u00e9gale au trible de ces droits\u201d \u0641\u0647\u0630\u0627 \u0627\u0644\u062e\u0637\u0623 \u0627\u0644\u0645\u0627\u062f\u064a \u0641\u064a \u0627\u0644\u0635\u064a\u063a\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0644\u0627 \u064a\u0624\u0628\u0647 \u0644\u0647.<\/p>\n

\u0637\u0628\u064a\u0639\u0629 \u0627\u0644\u0625\u062e\u0644\u0627\u0644 \u0628\u0648\u0627\u062c\u0628 \u0627\u0644\u0635\u062f\u0642<\/strong><\/p>\n

\u0630\u0647\u0628 \u0627\u0644\u0628\u0639\u0636 \u0625\u0644\u0649 \u0627\u0644\u0642\u0648\u0644 \u0628\u0623\u0646 \u0647\u0630\u0647 \u0627\u0644\u062c\u0631\u0627\u0626\u0645 \u062c\u0631\u0627\u0626\u0645 \u0648\u0642\u062a\u064a\u0629 \u062a\u062a\u0645 \u0628\u062a\u0642\u062f\u064a\u0645 \u0625\u0642\u0631\u0627\u0631 \u0646\u0627\u0642\u0635 \u0623\u0648 \u063a\u064a\u0631 \u0635\u062d\u064a\u062d \u0623\u0648 \u0628\u0627\u0633\u062a\u0639\u0645\u0627\u0644 \u0627\u0644\u0637\u0631\u0642 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644\u064a\u0629 (\u0627\u0644\u0623\u0633\u062a\u0627\u0630 \u064a\u0648\u0633\u0641 \u062a\u0627\u062f\u0631\u0633 \u0635\u0640 85).
\n\u0648\u0639\u0646\u062f\u064a \u0623\u0646 \u0647\u0630\u0647 \u0627\u0644\u062c\u0631\u0627\u0626\u0645 \u062c\u0645\u064a\u0639\u0647\u0627 \u0647\u064a \u062c\u0631\u0627\u0626\u0645 \u0645\u0633\u062a\u0645\u0631\u0629 \u0648\u0630\u0644\u0643 \u0644\u0623\u0646 \u0627\u0644\u0634\u0627\u0631\u0639 \u0623\u0648\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0645\u0645\u0648\u0644\u064a\u0646 – \u0643\u0645\u0627 \u0630\u0643\u0631\u0646\u0627 – \u062a\u0642\u062f\u064a\u0645 \u0625\u0642\u0631\u0627\u0631 \u0634\u0627\u0645\u0644 \u0644\u062c\u0645\u064a\u0639 \u0623\u0631\u0628\u0627\u062d\u0647\u0645 \u2013 \u0648\u0646\u0635\u062a \u0645 (49) \u0639\u0644\u0649 \u0623\u0646 \u0627\u0644\u0645\u0645\u0648\u0644 \u064a\u0638\u0644 \u0645\u0644\u0632\u0645\u064b\u0627 \u0628\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647 \u0641\u064a \u0645 (43)\u060c \u0648\u0647\u0648 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0635\u062d\u064a\u062d \u062d\u062a\u0649 \u0648\u0644\u0648 \u0642\u062f\u0631\u062a \u0623\u0631\u0628\u0627\u062d\u0647 \u0628\u0637\u0631\u064a\u0642 \u0627\u0644\u062a\u0642\u062f\u064a\u0631 \u0623\u064a \u062d\u062a\u0649 \u0628\u0639\u062f \u0645\u064a\u0639\u0627\u062f \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0641\u0643\u0623\u0646 \u0627\u0644\u0634\u0627\u0631\u0639 \u0642\u062f \u0627\u0639\u062a\u0628\u0631 \u0627\u0644\u0625\u062e\u0644\u0627\u0644 \u0628\u0648\u0627\u062c\u0628 \u0627\u0644\u0635\u062f\u0642 \u062d\u0627\u0644\u0629 \u0645\u0633\u062a\u0645\u0631\u0629 \u0645\u062a\u062c\u062f\u062f\u0629 \u0627\u0644\u062d\u062f\u0648\u062b.
\n\u0648\u0644\u0627 \u064a\u063a\u064a\u0631 \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u062d\u0627\u0644\u0629 \u0623\u0646 \u062a\u062a\u0623\u064a\u062f \u0628\u0637\u0631\u0642 \u0627\u062d\u062a\u064a\u0627\u0644\u064a\u0629\u060c \u0648\u0630\u0644\u0643 \u0644\u0623\u0646 \u0627\u0644\u0645\u0645\u0648\u0644 \u0627\u0644\u0630\u064a \u064a\u0644\u062c\u0623 \u0625\u0644\u0649 \u0627\u0644\u0637\u0631\u0642 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644\u064a\u0629 \u064a\u0633\u062a\u0639\u0645\u0644 \u0641\u064a \u0630\u0644\u0643 \u0623\u0648\u0631\u0627\u0642 \u0645\u0632\u0648\u0631\u0629 \u0623\u0648 \u0639\u0644\u0649 \u0627\u0644\u0623\u0642\u0644 \u0641\u064a \u0637\u0628\u064a\u0639\u062a\u0647\u0627 \u062a\u063a\u064a\u064a\u0631 \u0644\u0644\u062d\u0642\u064a\u0642\u0629 \u0648\u0630\u0644\u0643 \u0628\u062a\u0642\u062f\u064a\u0645 \u0647\u0630\u0647 \u0627\u0644\u0623\u0648\u0631\u0627\u0642 \u0648\u0627\u0644\u0631\u0623\u064a \u0627\u0644\u0633\u0627\u0626\u062f \u0641\u0642\u0647\u064b\u0627 \u0648\u0642\u0636\u0627\u0621\u064b \u0639\u0644\u0649 \u0623\u0646 \u0627\u0633\u062a\u0639\u0645\u0627\u0644 \u0627\u0644\u0645\u062d\u0631\u0631\u0627\u062a \u0627\u0644\u0645\u0632\u0648\u0631\u0629 \u062c\u0631\u064a\u0645\u0629 \u0645\u0633\u062a\u0645\u0631\u0629\u060c \u0641\u0643\u0627\u0646 \u0627\u0633\u062a\u0639\u0645\u0627\u0644 \u0637\u0631\u0642 \u0627\u062d\u062a\u064a\u0627\u0644\u064a\u0629 \u0644\u0644\u0641\u0631\u0627\u0631 \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u064a \u0630\u0627\u062a\u0647\u0627 \u062d\u0627\u0644\u0629 \u0645\u0633\u062a\u0645\u0631\u0629.
\n\u064a\u062e\u0644\u0635 \u0645\u0645\u0627 \u062a\u0642\u062f\u0645 \u0623\u0646 \u062c\u0631\u0627\u0626\u0645 \u0627\u0644\u0625\u062e\u0644\u0627\u0644 \u0628\u0648\u0627\u062c\u0628 \u0627\u0644\u0635\u062f\u0642 \u0647\u064a \u062c\u0631\u0627\u0626\u0645 \u0645\u0633\u062a\u0645\u0631\u0629 \u0633\u0648\u0627\u0621 \u0645\u0646\u0647\u0627 \u0645\u0627 \u0627\u0642\u062a\u0635\u0631 \u0639\u0644\u0649 \u0645\u062c\u0631\u062f \u0627\u0644\u0625\u062e\u0641\u0627\u0621 \u0623\u0648 \u0645\u0627 \u0643\u0627\u0646 \u0645\u0646\u0647\u0627 \u0645\u0642\u0631\u0648\u0646\u064b\u0627 \u0628\u0637\u0631\u0642 \u0627\u062d\u062a\u064a\u0627\u0644\u064a\u0629 \u0648\u0623\u0646 \u062d\u0627\u0644\u0629 \u0627\u0644\u0627\u0633\u062a\u0645\u0631\u0627\u0631 \u062a\u0646\u062a\u0647\u064a \u0643\u0645\u0627 \u0630\u0643\u0631\u0646\u0627 \u0628\u0632\u0648\u0627\u0644 \u0635\u0641\u0629 \u0627\u0644\u0645\u0645\u0648\u0644 \u0623\u0648 \u0633\u0642\u0648\u0637 \u062d\u062a\u0649 \u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628.
\n3 – \u0627\u0644\u0625\u062e\u0644\u0627\u0644 \u0628\u0648\u0633\u0627\u0626\u0644 \u0627\u0644\u0641\u062d\u0635:<\/strong>
\n\u0642\u0644\u0646\u0627 \u0625\u0646 \u0627\u0644\u0634\u0627\u0631\u0639 \u0623\u0648\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0645\u0645\u0648\u0644 \u0623\u0646 \u064a\u0642\u062f\u0645 \u062f\u0641\u0627\u062a\u0631\u0647 \u0648\u0623\u0648\u0631\u0627\u0642\u0647 \u0644\u0644\u0627\u0637\u0644\u0627\u0639 \u0639\u0644\u064a\u0647\u0627\u060c \u0643\u0645\u0627 \u0623\u0648\u062c\u0628 \u0639\u0644\u0649 \u0645\u0646\u062f\u0648\u0628\u064a \u0627\u0644\u0642\u0636\u0627\u0621 \u0648\u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u064a\u0646 \u0648\u0627\u0644\u0642\u0636\u0627\u0626\u064a\u064a\u0646 \u0623\u0646 \u064a\u0628\u0644\u063a\u0648\u0627 \u0628\u0645\u0627 \u064a\u062d\u0645\u0644 \u0639\u0644\u0649 \u0627\u0644\u0627\u0639\u062a\u0642\u0627\u062f \u0639\u0644\u0649 \u0627\u0631\u062a\u0643\u0627\u0628 \u063a\u0634 \u0641\u064a \u0623\u0645\u0631 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0641\u0631\u0636 \u0644\u0645\u062e\u0627\u0644\u0641\u0629 \u0647\u0630\u0627 \u0627\u0644\u0648\u0627\u062c\u0628 \u0639\u0642\u0648\u0628\u0627\u062a.
\n\u0643\u0645\u0627 \u0641\u0631\u0636\u062a \u0627\u0644\u0644\u0627\u0626\u062d\u0629 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0645\u0648\u0644 \u0623\u0646 \u064a\u062c\u064a\u0628 \u0639\u0644\u0649 \u0645\u0627 \u064a\u0637\u0644\u0628 \u0645\u0646\u0647 \u0645\u0646 \u0625\u064a\u0636\u0627\u062d\u0627\u062a \u0648\u0623\u062f\u0644\u0629 \u0648\u062c\u0639\u0644\u062a \u0644\u0645\u062e\u0627\u0644\u0641\u0629 \u0630\u0644\u0643 \u0639\u0642\u0627\u0628\u064b\u0627\u060c \u0641\u0644\u0646\u0627 \u0623\u0646 \u0646\u062a\u062d\u062f\u062b \u0639\u0646 \u0643\u0644 \u062c\u0631\u064a\u0645\u0629 \u0645\u0646 \u0647\u0630\u0647.
\n( \u0623 ) \u0627\u0644\u0625\u062e\u0644\u0627\u0644 \u0628\u062d\u0642 \u0627\u0644\u0627\u0637\u0644\u0627\u0639:<\/strong>
\n\u0623\u0648\u062c\u0628 \u0627\u0644\u0634\u0627\u0631\u0639 \u0639\u0644\u0649 \u0627\u0644\u0645\u0645\u0648\u0644 \u0623\u0646 \u064a\u0642\u062f\u0645 \u062f\u0641\u0627\u062a\u0631\u0647 \u0648\u0623\u0648\u0631\u0627\u0642\u0647 \u0625\u0644\u0649 \u0645\u0648\u0638\u0641\u064a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0625\u0630\u0627 \u0645\u0627 \u0644\u0632\u0645\u0648\u0627 \u0645\u0627 \u0642\u0631\u0631\u0647 \u0644\u0647 \u0645\u0646 \u0636\u0645\u0627\u0646\u0627\u062a\u060c \u0641\u0625\u0630\u0627 \u0645\u0627 \u0623\u062e\u0644 \u0628\u0630\u0644\u0643 \u0627\u0644\u0648\u0627\u062c\u0628 \u0633\u0648\u0627\u0621 \u0628\u0627\u0644\u0627\u0645\u062a\u0646\u0627\u0639 \u0639\u0646 \u062a\u0642\u062f\u064a\u0645 \u0647\u0630\u0647 \u0627\u0644\u0623\u0648\u0631\u0627\u0642 \u0623\u0648 \u0628\u0625\u062a\u0644\u0627\u0641 \u0647\u0630\u0647 \u0627\u0644\u0623\u0648\u0631\u0627\u0642 \u0642\u0628\u0644 \u0627\u0646\u0642\u0636\u0627\u0621 \u0645\u062f\u0629 \u0627\u0644\u062a\u0642\u0627\u062f\u0645 \u0639\u0648\u0642\u0628 \u0627\u0644\u0645\u0645\u0648\u0644 \u0628\u063a\u0631\u0627\u0645\u0629 \u0644\u0627 \u062a\u0632\u064a\u062f \u0639\u0644\u0649 \u0639\u0634\u0631\u0629 \u062c\u0646\u064a\u0647\u0627\u062a.
\n\u0648\u0641\u0636\u0644\u0627\u064b \u0639\u0646 \u0647\u0630\u0647 \u0627\u0644\u063a\u0631\u0627\u0645\u0629 \u064a\u062d\u0643\u0645 \u0639\u0644\u064a\u0647\u0645 \u0628\u062a\u0642\u062f\u064a\u0645 \u0647\u0630\u0647 \u0627\u0644\u062f\u0641\u0627\u062a\u0631 \u0648\u0627\u0644\u0623\u0648\u0631\u0627\u0642 \u0648\u0625\u0644\u0627 \u062d\u0643\u0645 \u0639\u0644\u064a\u0647\u0645 \u0628\u062a\u0647\u062f\u064a\u062f\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u064a\u062d\u062f\u062f \u0627\u0644\u062d\u0643\u0645 \u0645\u0642\u062f\u0627\u0631\u0647\u0627 \u0639\u0646 \u0643\u0644 \u064a\u0648\u0645 \u0645\u0646 \u0623\u064a\u0627\u0645 \u0627\u0644\u062a\u0623\u062e\u064a\u0631\u060c \u0648\u062a\u0633\u0631\u064a \u0647\u0630\u0647 \u0627\u0644\u062a\u0647\u062f\u064a\u062f\u0627\u062a \u0644\u0627 \u0645\u0646 \u0648\u0642\u062a \u0627\u0644\u062d\u0643\u0645 \u0628\u0647\u0627 \u0648\u0644\u0627 \u0645\u0646 \u0648\u0642\u062a \u0625\u0639\u0644\u0627\u0646 \u0627\u0644\u062d\u0643\u0645 \u0644\u0644\u0645\u0645\u0648\u0644 \u0628\u0644 \u0645\u0646 \u0648\u0642\u062a \u0625\u0639\u0644\u0627\u0646 \u0627\u0644\u0645\u062d\u0636\u0631 \u0627\u0644\u0645\u062b\u0628\u062a \u0644\u0639\u062f\u0645 \u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u062d\u0643\u0645 \u0628\u0639\u062f \u0625\u0639\u0644\u0627\u0646\u0647 \u0625\u0639\u0644\u0627\u0646\u064b\u0627 \u0642\u0627\u0646\u0648\u0646\u064a\u064b\u0627.
\n(\u0628) \u0627\u0644\u0625\u062e\u0644\u0627\u0644 \u0628\u0648\u0627\u062c\u0628 \u0627\u0644\u062a\u0628\u0644\u064a\u063a:<\/strong>
\n\u0630\u0643\u0631\u0646\u0627 \u0641\u064a \u0623\u0648\u0644 \u0627\u0644\u0628\u062d\u062b \u0645\u062f\u0649 \u0647\u0630\u0627 \u0627\u0644\u0648\u0627\u062c\u0628 \u0628\u0642\u064a \u0639\u0644\u064a\u0646\u0627 \u0623\u0646 \u0646\u0630\u0643\u0631 \u0639\u0642\u0648\u0628\u0629 \u0627\u0644\u0625\u062e\u0644\u0627\u0644 \u0628\u0647 \u0648\u0647\u064a \u0637\u0628\u0642\u064b\u0627 \u0644\u0644\u0645\u0627\u062f\u0629 85\/ 1 \u063a\u0631\u0627\u0645\u0629 \u0644\u0627 \u062a\u0632\u064a\u062f \u0639\u0644\u0649 \u0639\u0634\u0631\u064a\u0646 \u062c\u0646\u064a\u0647\u064b\u0627 \u0648\u0632\u064a\u0627\u062f\u0629 \u0645\u0627 \u0644\u0645 \u064a\u062f\u0641\u0639 \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0628\u0645\u0642\u062f\u0627\u0631 \u0644\u0627 \u064a\u0642\u0644 \u0639\u0646 25 % \u0648\u0644\u0627 \u064a\u0632\u064a\u062f \u0639\u0644\u0649 \u062b\u0644\u0627\u062b\u0629 \u0623\u0645\u062b\u0627\u0644\u0647\u0627\u060c \u0648\u0646\u0644\u0627\u062d\u0638 \u0639\u0644\u0649 \u0647\u0630\u0647 \u0627\u0644\u0639\u0642\u0648\u0628\u0629 \u0623\u0646 \u0627\u0644\u0634\u0627\u0631\u0639 \u0644\u0645 \u064a\u0643\u0646 \u064a\u064f\u0639\u0627\u0642\u0628 \u0641\u064a \u0642 (14) \u0644\u0633\u0646\u0629 1939 \u0639\u0644\u0649 \u0627\u0644\u0625\u062e\u0644\u0627\u0644 \u0628\u0647\u0630\u0627 \u0627\u0644\u0648\u0627\u062c\u0628 \u0648\u0625\u0646\u0645\u0627 \u0646\u0635 \u0639\u0644\u0649 \u0647\u0630\u0627 \u0627\u0644\u0639\u0642\u0627\u0628 \u0639\u0646\u062f \u062a\u0639\u062f\u064a\u0644 \u0642\u0627\u0646\u0648\u0646 \u0631\u0642\u0645 (39) \u0633\u0646\u0629 1941\u060c \u0648\u0642\u062f \u0627\u0646\u062a\u0642\u062f \u0627\u0644\u0628\u0639\u0636 \u0627\u0644\u0642\u0636\u0627\u0621 \u0628\u0627\u0644\u0632\u064a\u0627\u062f\u0629 (\u062d\u0628\u064a\u0628 \u0628\u0627\u0634\u0627 \u0635\u0640 648) \u0648\u0644\u0643\u0646 \u0647\u0630\u0627 \u0627\u0644\u0646\u0642\u062f \u0644\u0627 \u0645\u062d\u0644 \u0644\u0647 \u0644\u0623\u0646 \u0627\u0644\u0634\u0627\u0631\u0639 \u0623\u0631\u0627\u062f \u0623\u0646 \u064a\u062c\u0639\u0644 \u0627\u0644\u0645\u0648\u0638\u0641 \u0645\u0633\u0624\u0648\u0644\u0627\u064b \u0639\u0645\u0627 \u064a\u0636\u064a\u0639 \u0639\u0644\u0649 \u0627\u0644\u062e\u0632\u0627\u0646\u0629 \u0645\u0646 \u0636\u0631\u064a\u0628\u0629.
\n(\u062c) \u0627\u0644\u0625\u064a\u0636\u0627\u062d\u0627\u062a \u0648\u0627\u0644\u0623\u062f\u0644\u0629:<\/strong>
\n\u0623\u0648\u062c\u0628\u062a \u0627\u0644\u0644\u0627\u0626\u062d\u0629 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629 \u062a\u0642\u062f\u064a\u0645 \u0647\u0630\u0647 \u0627\u0644\u0625\u064a\u0636\u0627\u062d\u0627\u062a \u0648\u0627\u0644\u0623\u062f\u0644\u0629\u060c \u0648\u0642\u062f \u0639\u0631\u0641\u0646\u0627 \u0641\u064a \u0645\u0642\u062f\u0645\u0629 \u0627\u0644\u0628\u062d\u062b \u0645\u062f\u0649 \u0647\u0630\u0627 \u0627\u0644\u0648\u0627\u062c\u0628 \u0628\u0642\u064a \u0639\u0644\u064a\u0646\u0627 \u0623\u0646 \u0646\u062a\u0633\u0627\u0621\u0644 \u0639\u0646 \u0639\u0642\u0648\u0628\u0629 \u0645\u062e\u0627\u0644\u0641\u062a\u0647\u060c \u0648\u0642\u062f \u064a\u0633\u062a\u063a\u0631\u0628 \u0630\u0644\u0643 \u0644\u0623\u0646 \u0645\u062e\u0627\u0644\u0641\u0629 \u0627\u0644\u0644\u0648\u0627\u0626\u062d \u0644\u0627 \u062a\u0633\u062a\u0648\u062c\u0628 \u0633\u0648\u0649 \u0639\u0642\u0648\u0628\u0629 \u0645\u062e\u0627\u0644\u0641\u0629 \u0648\u0644\u0643\u0646 \u0627\u0644\u063a\u0631\u0627\u0628\u0629 \u062a\u0632\u0648\u0644 \u0625\u0630\u0627 \u0631\u062c\u0639\u0646\u0627 \u0625\u0644\u0649 \u0627\u0644\u0623\u0645\u0631 \u0627\u0644\u0639\u0633\u0643\u0631\u064a (361) \u0627\u0644\u0630\u064a \u0623\u0648\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0645\u0645\u0648\u0644 \u0623\u0646 \u064a\u0642\u062f\u0645 (\u062c\u0645\u064a\u0639 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0648\u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0627\u062a \u0648\u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0648\u0627\u0644\u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u062a\u064a \u064a\u0642\u0636\u064a \u0628\u062a\u0642\u062f\u064a\u0645\u0647\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0630\u0643\u0648\u0631 \u0623\u064a \u0631\u0642\u0645 (14) \u0648\u0642\u0627\u0646\u0648\u0646 \u0631\u0642\u0645 (60) \u0633\u0646\u0629 1941 \u0623\u0648 \u0627\u0644\u0644\u0648\u0627\u0626\u062d \u0648\u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0635\u0627\u062f\u0631\u0629 \u0628\u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0646 \u0627\u0644\u0645\u0630\u0643\u0648\u0631\u064a\u0646)\u060c \u0648\u0642\u062f \u064a\u0642\u0627\u0644 \u0628\u0623\u0646 \u0627\u0644\u0634\u0627\u0631\u0639 \u0648\u0642\u062f \u0623\u0648\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0645\u0645\u0648\u0644\u064a\u0646 \u062a\u0642\u062f\u064a\u0645 \u0645\u0627 \u062a\u0641\u0631\u0636\u0647 \u0627\u0644\u0644\u0627\u0626\u062d\u0629 \u0639\u0646 \u0623\u0648\u0631\u0627\u0642 \u0623\u0648 \u0628\u064a\u0627\u0646\u0627\u062a \u0642\u062f \u0634\u0645\u0644 \u0645\u0627 \u062a\u0641\u0631\u0636\u0647 \u0627\u0644\u0644\u0627\u0626\u062d\u0629 \u0645\u0646 \u0625\u064a\u0636\u0627\u062d\u0627\u062a \u0648\u0623\u062f\u0644\u0629\u060c \u0641\u062a\u0643\u0648\u0646 \u0645\u062e\u0627\u0644\u0641\u0629 \u0647\u0630\u0627 \u0627\u0644\u0648\u0627\u062c\u0628 \u0645\u0633\u062a\u0648\u062c\u0628\u0629 \u0644\u0644\u0639\u0642\u0648\u0628\u0629 \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647\u0627 \u0641\u064a \u0627\u0644\u0623\u0645\u0631 \u0627\u0644\u0639\u0633\u0643\u0631\u064a (361)\u060c \u0648\u0647\u064a \u0639\u0642\u0648\u0628\u0629 \u062c\u0646\u062d\u0629 \u062a\u062d\u062f\u062b\u0646\u0627 \u0639\u0646\u0647\u0627 \u0639\u0646\u062f \u0627\u0644\u062a\u062d\u062f\u062b \u0639\u0646 \u0627\u0644\u0625\u062e\u0644\u0627\u0644 \u0628\u0648\u0627\u062c\u0628 \u0627\u0644\u0635\u062f\u0642 \u0648\u0627\u0644\u0627\u0645\u062a\u0646\u0627\u0639 \u0639\u0646 \u0627\u0644\u0625\u0642\u0631\u0627\u0631.
\n\u0648\u0623\u0646\u0646\u064a \u0623\u0631\u0649 \u0623\u0646\u0647 \u0631\u063a\u0645 \u0639\u0645\u0648\u0645 \u0647\u0630\u0627 \u0627\u0644\u0623\u0645\u0631 \u0641\u0625\u0646\u0646\u0627 \u064a\u062c\u0628 \u0623\u0646 \u0646\u0641\u0633\u0631 \u0647\u0630\u0647 \u0627\u0644\u0645\u0627\u062f\u0629 \u0639\u0644\u0649 \u0623\u0646 \u0627\u0644\u0634\u0627\u0631\u0639 \u064a\u0642\u0635\u062f \u0628\u0647\u0630\u0647 \u0627\u0644\u0639\u0628\u0627\u0631\u0629 \u0645\u0627 \u064a\u0642\u062a\u0636\u064a\u0647 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0645\u0646 \u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0648\u0623\u0648\u0631\u0627\u0642 \u0645\u0624\u064a\u062f\u0629 \u0644\u0647 \u0641\u0644\u0627 \u062a\u0645\u062a\u062f \u0625\u0644\u0649 \u0645\u0627 \u0639\u062f\u0627 \u0630\u0644\u0643.
\n\u064a\u0624\u0643\u062f \u0647\u0630\u0627 \u0627\u0644\u0646\u0638\u0631 \u0623\u0646 \u0627\u0644\u0634\u0627\u0631\u0639 \u0646\u0635 \u0641\u064a \u0627\u0644\u0645\u0627\u062f\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 \u0645\u0646 \u0627\u0644\u0623\u0645\u0631 \u0627\u0644\u0639\u0633\u0643\u0631\u064a (362) \u0627\u0644\u0630\u064a \u0635\u062f\u0631 \u0628\u0639\u062f\u0647 \u0628\u0623\u064a\u0627\u0645 \u0639\u0644\u0649 \u062a\u0639\u062f\u064a\u0644 \u0645\u064a\u0639\u0627\u062f \u062a\u0642\u062f\u064a\u0645 \u0647\u0630\u0647 \u0627\u0644\u0623\u0648\u0631\u0627\u0642 \u0625\u0644\u0649 \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0645\u064a\u0639\u0627\u062f \u0627\u0644\u0645\u0642\u0631\u0631 \u0641\u064a \u0627\u0644\u0645\u0627\u062f\u062a\u064a\u0646 (43)\u060c (48) \u0648\u0647\u0645\u0627 \u064a\u062a\u062d\u062f\u062b\u0627\u0646 \u0639\u0646 \u0648\u0627\u062c\u0628 \u0627\u0644\u0625\u0642\u0631\u0627\u0631\u060c \u0641\u062f\u0644 \u0628\u0630\u0644\u0643 \u0639\u0644\u0649 \u0623\u0646 \u0647\u0630\u0627 \u0627\u0644\u0623\u0645\u0631 \u064a\u0642\u062a\u0635\u0631 \u0639\u0644\u0649 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0648\u0645\u0627 \u064a\u0631\u0641\u0642 \u0628\u0647 \u0645\u0646 \u0623\u0648\u0631\u0627\u0642 \u0623\u0645\u0627 \u0645\u0627 \u0639\u062f\u0627 \u0630\u0644\u0643 \u0641\u0644\u0627 \u064a\u0645\u062a\u062f \u0625\u0644\u064a\u0647 \u0645\u0636\u0645\u0648\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0627\u062f\u0629\u060c \u0648\u0642\u062f \u0623\u0643\u062f \u0627\u0644\u0634\u0627\u0631\u0639 \u0647\u0630\u0627 \u0627\u0644\u062d\u0643\u0645 \u0641\u064a \u0627\u0644\u0645\u0627\u062f\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629 \u0645\u0646 \u0627\u0644\u0623\u0645\u0631 \u0627\u0644\u0639\u0633\u0643\u0631\u064a (362) \u0627\u0644\u062a\u064a \u0623\u0648\u062c\u0628\u062a \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647\u0627 \u0641\u064a \u0627\u0644\u0645\u064a\u0639\u0627\u062f \u0627\u0644\u0645\u062d\u062f\u062f \u0644\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0645\u0645\u0627 \u064a\u062f\u0644 \u0639\u0644\u0649 \u0623\u0646 \u0647\u0630\u0627 \u0627\u0644\u0623\u0645\u0631 \u0644\u064a\u0633 \u0645\u062a\u0639\u0644\u0642\u064b\u0627 \u0628\u0627\u0644\u0625\u064a\u0636\u0627\u062d\u0627\u062a \u0648\u0627\u0644\u0623\u062f\u0644\u0629 \u0627\u0644\u062a\u064a \u0644\u0627 \u064a\u0631\u062a\u0628\u0637 \u0645\u064a\u0639\u0627\u062f\u0647\u0627 \u0628\u0645\u064a\u0639\u0627\u062f \u0627\u0644\u0625\u0642\u0631\u0627\u0631.<\/p>\n

\u0639\u0642\u0648\u0628\u0629 \u0627\u0644\u0639\u0648\u062f<\/strong><\/p>\n

\u0646\u0635\u062a \u0639\u0644\u064a\u0647\u0627 \u0627\u0644\u0641\u0642\u0631\u0629 \u0627\u0644\u0631\u0627\u0628\u0639\u0629 \u0645 (85) \u0641\u0642\u0627\u0644\u062a (\u0641\u064a \u062d\u0627\u0644\u0629 \u0627\u0644\u0639\u0648\u062f \u0641\u064a \u0627\u0644\u0623\u062d\u0648\u0627\u0644 \u0627\u0644\u0645\u0628\u064a\u0646\u0629 \u0628\u0627\u0644\u0641\u0642\u0631\u0627\u062a \u0627\u0644\u062b\u0644\u0627\u062b \u0627\u0644\u0633\u0627\u0628\u0642\u0629 \u0641\u064a \u062e\u0644\u0627\u0644 \u062b\u0644\u0627\u062b \u0633\u0646\u0648\u0627\u062a \u062a\u0636\u0627\u0639\u0641 \u0627\u0644\u063a\u0631\u0627\u0645\u0629).
\n\u0648\u0648\u0627\u0636\u062d \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0627\u062f\u0629 \u0623\u0646 \u0627\u0644\u0634\u0627\u0631\u0639 \u062c\u0639\u0644 \u0645\u062f\u0629 \u0627\u0644\u0639\u0648\u062f \u062b\u0644\u0627\u062b \u0633\u0646\u0648\u0627\u062a \u0648\u0647\u0648 \u064a\u062d\u0643\u0645 \u064a\u062e\u0627\u0644\u0641 \u0627\u0644\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0644\u0643\u0646 \u0644\u0646\u0627 \u0623\u0646 \u0646\u062a\u0633\u0627\u0621\u0644 \u0647\u0644 \u064a\u0644\u0632\u0645 \u0641\u064a \u0627\u0644\u0639\u0648\u062f \u0623\u0646 \u062a\u062a\u0645\u0627\u062b\u0644 \u0627\u0644\u062c\u0631\u064a\u0645\u0629 \u0627\u0644\u062a\u064a \u0642\u0636\u0649 \u0641\u064a\u0647\u0627 \u0645\u0639 \u0627\u0644\u062c\u0631\u064a\u0645\u0629 \u0627\u0644\u062a\u064a \u0627\u0631\u062a\u0643\u0628\u062a \u062a\u0645\u0627\u062b\u0644\u0627\u064b \u062d\u0642\u064a\u0642\u064a\u064b\u0627 \u0645\u0646 \u062d\u064a\u062b \u0623\u0631\u0643\u0627\u0646\u0647\u0627 \u0623\u0645 \u0623\u0646 \u062c\u0631\u0627\u0626\u0645 \u0627\u0644\u0625\u062e\u0644\u0627\u0644 \u0628\u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u062a\u0639\u062a\u0628\u0631 \u062c\u0645\u064a\u0639\u0647\u0627 \u062c\u0631\u0627\u0626\u0645 \u0645\u062a\u0645\u0627\u062b\u0644\u0629\u060c \u0644\u0642\u062f \u0630\u0647\u0628 \u0627\u0644\u0628\u0639\u0636 \u0625\u0644\u0649 \u0627\u0644\u0642\u0648\u0644 \u0628\u0623\u0646 \u0627\u0644\u0639\u0648\u062f \u064a\u062a\u062d\u0642\u0642 \u0628\u0627\u0631\u062a\u0643\u0627\u0628 \u062c\u0631\u064a\u0645\u0629 \u0645\u0646 \u0627\u0644\u062c\u0631\u0627\u0626\u0645 \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647\u0627 \u0641\u064a \u0627\u0644\u0645\u0627\u062f\u0629 (85) \u0641\u064a \u062e\u0644\u0627\u0644 \u062b\u0644\u0627\u062b \u0633\u0646\u0648\u0627\u062a (\u062d\u0628\u064a\u0628 \u0628\u0627\u0634\u0627 \u0635\u0640 66).
\n\u0648\u0630\u0647\u0628 \u0622\u062e\u0631\u0648\u0646 \u0625\u0644\u0649 \u0627\u0644\u062a\u0641\u0631\u0642\u0629 \u0628\u064a\u0646 \u0645\u062c\u0645\u0648\u0639\u062a\u064a\u0646 \u0645\u0646 \u0627\u0644\u062c\u0631\u0627\u0626\u0645 – \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 \u0648\u0647\u064a \u062c\u0631\u0627\u0626\u0645 \u062a\u0646\u0637\u0648\u064a \u0639\u0644\u0649 \u062a\u062f\u0644\u064a\u0633 \u0648\u0623\u062e\u0631\u0649 \u0644\u064a\u0633\u062a \u0643\u0630\u0644\u0643 \u0641\u062a\u0639\u062a\u0628\u0631 \u0627\u0644\u062c\u0631\u064a\u0645\u062a\u064a\u0646 \u0645\u062a\u0645\u0627\u062b\u0644\u062a\u064a\u0646 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a\u0627 \u0645\u0646 \u0646\u0648\u0639 \u0648\u0627\u062d\u062f \u0641\u0639\u0644\u0627\u064b \u0623\u0648 \u0645\u0646 \u0645\u062c\u0645\u0648\u0639\u0629 \u0648\u0627\u062d\u062f\u0629 \u0645\u0646 \u0647\u0627\u062a\u064a\u0646 \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u062a\u064a\u0646 (\u0627\u0644\u0623\u0633\u062a\u0627\u0630 \u062a\u0648\u0643\u0644 \u0635\u0640 268 – 269).
\n\u0648\u0639\u0646\u062f\u064a \u0623\u0646\u0646\u0627 \u064a\u062c\u0628 \u0623\u0646 \u0646\u0644\u0632\u0645 \u0627\u0644\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0639\u0627\u0645\u0629 \u0641\u064a\u0645\u0627 \u0644\u0645 \u064a\u062e\u0631\u062c \u0639\u0644\u064a\u0647\u0627 \u0627\u0644\u0634\u0627\u0631\u0639 \u0648\u0647\u0648 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0639\u0648\u062f \u0644\u0645 \u064a\u062e\u0631\u062c \u0639\u0644\u064a\u0647\u0627 \u0625\u0644\u0627 \u0641\u064a \u0635\u062f\u062f \u0642\u0635\u0631 \u0645\u062f\u0629 \u0627\u0644\u0639\u0648\u062f \u0639\u0644\u0649 \u062b\u0644\u0627\u062b \u0633\u0646\u0648\u0627\u062a\u060c \u0641\u064a\u062c\u0628 \u0623\u0646 \u062a\u0637\u0628\u0642 \u0627\u0644\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0639\u0627\u0645\u0629 \u0641\u064a\u0645\u0627 \u0639\u062f\u0627 \u0630\u0644\u0643 \u0648\u0645\u0646 \u0628\u064a\u0646\u0647\u0627 \u062a\u0645\u0627\u062b\u0644 \u0627\u0644\u062c\u0631\u064a\u0645\u062a\u064a\u0646 \u0641\u0639\u0644\u0627\u064b.
\n\u0648\u0647\u0646\u0627\u0644\u0643 \u0646\u0642\u0637\u0629 \u0623\u062e\u0631\u0649 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u062c\u0631\u0627\u0626\u0645 \u0627\u0644\u062a\u064a \u0646\u0635 \u0639\u0644\u064a\u0647\u0627 \u0627\u0644\u0623\u0645\u0631\u0627\u0646 \u0627\u0644\u0639\u0633\u0643\u0631\u064a\u0627\u0646 \u0647\u0644 \u062a\u0644\u0632\u0645 \u0645\u062f\u0629 \u0627\u0644\u062b\u0644\u0627\u062b \u0633\u0646\u0648\u0627\u062a \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0647\u0630\u0647 \u0627\u0644\u062c\u0631\u0627\u0626\u0645 \u0623\u0645 \u0623\u0646\u0646\u0627 \u0646\u0637\u0628\u0642 \u0627\u0644\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0639\u0627\u0645\u0629 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u062c\u0631\u0627\u0626\u0645 \u0627\u0644\u0623\u0648\u0627\u0645\u0631 \u0627\u0644\u0639\u0633\u0643\u0631\u064a\u0629.
\n\u0642\u062f \u064a\u0642\u0627\u0644 \u0628\u0648\u062c\u0648\u0628 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0623\u0646 \u0627\u0644\u0623\u0645\u0631\u064a\u0646 \u0627\u0644\u0639\u0633\u0643\u0631\u064a\u064a\u0646 \u0642\u062f \u0635\u062f\u0631\u0627 \u0628\u0639\u062f \u0642\u0627\u0646\u0648\u0646 (14) \u0633\u0646\u0629 1939 \u0641\u0644\u0627 \u064a\u062e\u0636\u0639\u0627\u0646 \u0644\u0647\u0630\u0627 \u0627\u0644\u0642\u064a\u062f \u0648\u064a\u062e\u0636\u0639\u0627\u0646 \u0644\u0644\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0628\u062e\u0627\u0635\u0629 \u0644\u0623\u0646 \u0627\u0644\u0639\u0648\u062f \u0645\u062a\u0635\u0644 \u0628\u0627\u0644\u0639\u0642\u0648\u0628\u0629 \u0644\u0627 \u0628\u0627\u0644\u062c\u0631\u064a\u0645\u0629.
\n\u0648\u0639\u0646\u062f\u064a \u0623\u0646 \u0627\u0644\u0634\u0627\u0631\u0639 \u0631\u0628\u0637 \u0647\u0630\u0627 \u0627\u0644\u0642\u064a\u062f \u0628\u0627\u0644\u062c\u0631\u064a\u0645\u0629 \u0644\u0627 \u0628\u0627\u0644\u0639\u0642\u0648\u0628\u0629 \u0641\u0642\u0627\u0644\u062a \u0627\u0644\u0645\u0627\u062f\u0629 (85) \u0641\u064a \u0627\u0644\u062d\u0627\u0644\u0627\u062a \u0627\u0644\u0645\u0628\u064a\u0646\u0629 \u0628\u0627\u0644\u0641\u0642\u0631\u0627\u062a \u0627\u0644\u062b\u0644\u0627\u062b \u201cDes infractions vis\u00e9es aux trois alin\u00e9as precedentes\u201d.
\n\u0641\u0643\u0627\u0646 \u0645\u062f\u0629 \u0627\u0644\u0639\u0648\u062f \u0627\u0644\u0642\u0635\u064a\u0631\u0629 \u062a\u0637\u0628\u0642 \u0639\u0644\u0649 \u062c\u0645\u064a\u0639 \u0627\u0644\u062c\u0631\u0627\u0626\u0645 \u0627\u0644\u062a\u064a \u062a\u0631\u062a\u0643\u0628 \u0645\u062e\u0627\u0644\u0641\u0629 \u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628\u060c \u0648\u0627\u0644\u0634\u0627\u0631\u0639 \u0641\u064a \u0627\u0644\u0623\u0645\u0631\u064a\u0646 \u0627\u0644\u0639\u0633\u0643\u0631\u064a\u064a\u0646 \u0644\u0645 \u064a\u0646\u0634\u0626 \u062c\u0631\u0627\u0626\u0645 \u062c\u062f\u064a\u062f\u0629 \u0648\u0625\u0646\u0645\u0627 \u0634\u062f\u062f \u0645\u0646 \u0627\u0644\u0639\u0642\u0648\u0628\u0627\u062a \u0627\u0644\u0645\u0642\u0631\u0631\u0629 \u0644\u062c\u0631\u0627\u0626\u0645 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a\u062c\u0628 \u0623\u0646 \u062a\u062e\u0636\u0639 \u0644\u0647\u0630\u0627 \u0627\u0644\u0642\u064a\u062f.<\/p>\n

\u0648\u0643\u064a\u0644 \u0646\u064a\u0627\u0628\u0629<\/strong>
\n\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0642\u0627\u0647\u0631\u0629<\/span>
\n \u0623\u062d\u0645\u062f \u062b\u0627\u0628\u062a \u0639\u0648\u064a\u0636\u0629<\/span>
\n [(1)] \u0646\u0635 \u0627\u0644\u0645\u062d\u0627\u0636\u0631\u0629 \u0627\u0644\u062a\u064a \u0623\u0644\u0642\u0627\u0647\u0627 \u062d\u0636\u0631\u0629 \u0627\u0644\u0623\u0633\u062a\u0627\u0630 \u0623\u062d\u0645\u062f \u062b\u0627\u0628\u062a \u0639\u0648\u064a\u0636\u0629 \u0648\u0643\u064a\u0644 \u0646\u064a\u0627\u0628\u0629 \u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0642\u0627\u0647\u0631\u0629 \u0628\u0646\u0627\u062f\u064a \u0627\u0644\u0642\u0636\u0627\u0629 \u0641\u064a \u064a\u0648\u0645 3 \u0625\u0628\u0631\u064a\u0644 \u0633\u0646\u0629 1947.<\/span>
\n [(2)] \u063a\u064a\u0631 \u0648\u0627\u0636\u062d \u0628\u0627\u0644\u0623\u0635\u0644.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

\u062c\u0631\u0627\u0626\u0645 \u0627\u0644\u0625\u062e\u0644\u0627\u0644 \u0628\u0648\u0627\u062c\u0628 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0641\u064a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 ( \u0623 ) \u0623\u0633\u0627\u0633 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 – \u062e\u0635\u0627\u0626\u0635\u0647. (\u0628) \u0645\u062f\u0649 \u0648\u0627\u062c\u0628 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 – \u0623\u0634\u062e\u0627\u0635\u0647 – \u0645\u0636\u0645\u0648\u0646\u0647 – \u0645\u064a\u0639\u0627\u062f\u0647 – \u0645\u0643\u0627\u0646\u0647. (\u062c) \u0627\u0644\u0622\u062b\u0627\u0631 \u0627\u0644\u062c\u0646\u0627\u0626\u064a\u0629 \u0627\u0644\u0645\u062a\u0631\u062a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0625\u062e\u0644\u0627\u0644 \u0628\u0627\u0644\u0625\u0642\u0631\u0627\u0631. 1 – \u062c\u0631\u0627\u0626\u0645 \u0627\u0644\u0627\u0645\u062a\u0646\u0627\u0639 \u0639\u0646 \u0627\u0644\u0625\u0642\u0631\u0627\u0631. 2 – \u062c\u0631\u0627\u0626\u0645 \u0627\u0644\u0625\u062e\u0644\u0627\u0644 \u0628\u0648\u0627\u062c\u0628 \u0627\u0644\u0635\u062f\u0642. 3 – \u062c\u0631\u0627\u0626\u0645 \u0627\u0644\u0625\u062e\u0644\u0627\u0644 \u0628\u0648\u0633\u0627\u0626\u0644 \u0627\u0644\u0641\u062d\u0635. \u0644\u0642\u062f \u062a\u0631\u062f\u062f \u0627\u0644\u0645\u0634\u0631\u0639 […]<\/p>\n","protected":false},"author":5,"featured_media":71222,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[3207,1291,2346,380,260,1247],"class_list":["post-71220","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-6","tag-3207","tag-1291","tag-2346","tag-380","tag-260","tag-1247"],"views":944,"_links":{"self":[{"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/posts\/71220","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=71220"}],"version-history":[{"count":0,"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/posts\/71220\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/media\/71222"}],"wp:attachment":[{"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/media?parent=71220"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/categories?post=71220"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/tags?post=71220"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}