{"id":181476,"date":"2018-09-11T15:45:55","date_gmt":"2018-09-11T12:45:55","guid":{"rendered":"https:\/\/alnasnews.com.jo\/online\/?p=181476"},"modified":"2018-09-11T15:52:11","modified_gmt":"2018-09-11T12:52:11","slug":"%d9%88%d9%83%d8%a7%d9%84%d8%a9-%d8%a7%d9%84%d9%86%d8%a7%d8%b3-%d8%aa%d9%86%d8%b4%d8%b1-%d9%85%d8%b3%d9%88%d8%af%d8%a9-%d9%85%d8%b4%d8%b1%d9%88%d8%b9-%d9%82%d8%a7%d9%86%d9%88%d9%86-%d8%b6%d8%b1%d9%8a","status":"publish","type":"post","link":"https:\/\/alnasnews.com.jo\/online\/local\/181476.html","title":{"rendered":"&#8220;\u0648\u0643\u0627\u0644\u0629 \u0627\u0644\u0646\u0627\u0633&#8221; \u062a\u0646\u0634\u0631 \u0645\u0633\u0648\u062f\u0629 \u0645\u0634\u0631\u0648\u0639 \u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 &#8211; \u062a\u0641\u0627\u0635\u064a\u0644"},"content":{"rendered":"<h6>\u0648\u0643\u0627\u0644\u0629 \u0627\u0644\u0646\u0627\u0633 &#8211;\u00a0\u0646\u0634\u0631\u062a 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\u0627\u0644\u0648\u0638\u064a\u0641\u0629 \u0627\u0648 \u0645\u0646 \u0646\u0634\u0627\u0637 \u0627\u0644\u0627\u0639\u0645\u0627\u0644<\/p>\n<p>11- \u0627\u0644\u062f\u062e\u0644 \u0645\u0646 \u0627\u0644\u0648\u0638\u064a\u0641\u0629 \u0627\u0644\u0645\u062f\u0641\u0648\u0639 \u0644\u0627\u0639\u0636\u0627\u0621 \u0627\u0644\u0633\u0644\u0643 \u0627\u0644\u062f\u0628\u0644\u0648\u0645\u0627\u0633\u064a \u0627\u0648 \u0627\u0644\u0642\u0646\u0635\u0644\u064a \u063a\u064a\u0631 \u0627\u0644\u0627\u0631\u062f\u0646\u064a\u064a\u0646 \u0627\u0644\u0645\u0645\u062b\u0644\u064a\u0646 \u0644\u0644\u062f\u0648\u0644 \u0627\u0644\u0627\u062e\u0631\u0649 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0634\u0631\u064a\u0637\u0629 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0629 \u0628\u0627\u0644\u0645\u062b\u0644.<\/p>\n<p>12- \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0645\u062a\u062d\u0642\u0642 \u0645\u0646 \u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u062a\u0631\u0643\u0627\u062a \u0644\u0644\u0648\u0631\u062b\u0629 \u0648\u0627\u0644\u0645\u0648\u0635\u0649 \u0644\u0647\u0645 \u0648\u0641\u0642 \u0627\u062d\u0643\u0627\u0645 \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0627\u0644\u0646\u0627\u0641\u0630\u0629.<\/p>\n<p>13- \u0645\u0643\u0627\u0641\u0623\u0629 \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0644\u0644\u0645\u0648\u0638\u0641 \u0639\u0646\u062f \u0627\u0646\u0647\u0627\u0621 \u0627\u0648 \u0627\u0646\u062a\u0647\u0627\u0621 \u062e\u062f\u0645\u062a\u0647 \u0639\u0646 \u062e\u062f\u0645\u0627\u062a\u0647 \u0628\u0645\u0642\u062a\u0636\u0649 \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0627\u0644\u0646\u0627\u0641\u0630\u0629 \u0627\u0648 \u0627\u064a \u062a\u0631\u062a\u064a\u0628\u0627\u062a \u062c\u0645\u0627\u0639\u064a\u0629 \u062a\u0645\u062a \u0628\u0645\u0648\u0627\u0641\u0642\u0629 \u0627\u0644\u0648\u0632\u064a\u0631 \u0648\u0630\u0644\u0643:<\/p>\n<p>\u200c\u0623- \u0628\u0646\u0633\u0628\u0629 (100%) \u0639\u0646 \u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0648\u0638\u0641 \u0627\u0644\u0633\u0627\u0628\u0642\u0629 \u0644\u062a\u0627\u0631\u064a\u062e 31\/12\/2009.<\/p>\n<p>\u200c\u0628- \u0628\u0646\u0633\u0628\u0629 (50%) \u0639\u0646 \u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0648\u0638\u0641 \u0645\u0646 \u062a\u0627\u0631\u064a\u062e 1\/1\/2010 \u0648\u0644\u063a\u0627\u064a\u0629 31\/12\/2014 .<\/p>\n<p>\u200c\u062c- \u0644\u0623\u0648\u0644 (5000) \u062e\u0645\u0633\u0629 \u0627\u0644\u0627\u0641 \u062f\u064a\u0646\u0627\u0631 \u0639\u0646 \u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0648\u0638\u0641 \u0645\u0646 \u062a\u0627\u0631\u064a\u062e 1\/1\/2015.<\/p>\n<p>14- \u0627\u0648\u0644(3500) \u062b\u0644\u0627\u062b\u0629 \u0627\u0644\u0627\u0641 \u0648\u062e\u0645\u0633\u0645\u0627\u0626\u0629 \u062f\u064a\u0646\u0627\u0631 \u0645\u0646 \u0627\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0631\u0627\u062a\u0628 \u0627\u0644\u062a\u0642\u0627\u0639\u062f\u064a \u0627\u0644\u0634\u0647\u0631\u064a \u0628\u0645\u0627 \u0641\u064a\u0647 \u0627\u0644\u0645\u0639\u0644\u0648\u0644\u064a\u0629.<\/p>\n<p>15- \u062f\u062e\u0644 \u0627\u0644\u0643\u0641\u064a\u0641 \u0648\u062f\u062e\u0644 \u0627\u0644\u0645\u0635\u0627\u0628 \u0628\u0639\u062c\u0632 \u0643\u0644\u064a \u0645\u0646 \u0627\u0644\u0648\u0638\u064a\u0641\u0629 .<\/p>\n<p>16- \u0645\u0627 \u064a\u062a\u062d\u0642\u0642 \u0644\u0644\u0628\u0646\u0648\u0643 \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u063a\u064a\u0631 \u0627\u0644\u0639\u0627\u0645\u0644\u0629 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0645\u0646 \u0627\u0644\u0628\u0646\u0648\u0643 \u0627\u0644\u0639\u0627\u0645\u0644\u0629 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0645\u0646 \u0641\u0648\u0627\u0626\u062f 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\u0645\u0646\u0647\u0627 .<\/p>\n<p>\u062b\u0627\u0646\u064a\u0627\u064b: \u0628\u0625\u0644\u063a\u0627\u0621 \u0646\u0635 \u0627\u0644\u0641\u0642\u0631\u0629 (\u062d) \u0648\u0627\u0644\u0625\u0633\u062a\u0639\u0627\u0636\u0629 \u0639\u0646\u0647 \u0628\u0627\u0644\u0646\u0635 \u0627\u0644\u062a\u0627\u0644\u064a:<\/p>\n<p>\u062d- \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u062a\u064a \u062a\u0643\u0628\u062f\u0647\u0627 \u0627\u0644\u0645\u0643\u0644\u0641 \u0644\u0623\u063a\u0631\u0627\u0636 \u0634\u062e\u0635\u064a\u0629 \u0623\u0648 \u062e\u0627\u0635\u0629\u060c \u0648\u0623\u064a \u0646\u0641\u0642\u0627\u062a \u0623\u062e\u0631\u0649 \u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0623\u0633\u0631\u0629.<\/p>\n<p>\u0627\u0644\u0645\u0627\u062f\u0629 (8):<\/p>\n<p>\u064a\u0644\u063a\u0649 \u0646\u0635 \u0627\u0644\u0645\u0627\u062f\u0629 (9) \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0623\u0635\u0644\u064a 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\u0639\u062f\u062f\u0647\u0645 \u0644\u0639\u0627\u0645 2019 \u0648\u062b\u0645\u0627\u0646\u064a\u0629 \u0627\u0644\u0627\u0641 \u062f\u064a\u0646\u0627\u0631 \u0644\u0639\u0627\u0645 2020 \u0648\u0645\u0627 \u064a\u0644\u064a\u0647\u0627 .<\/p>\n<p>\u0628\u200c-1- \u0641\u064a \u062d\u0627\u0644\u0629 \u062a\u0642\u062f\u064a\u0645 \u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0636\u0631\u064a\u0628\u064a\u0629 \u0645\u0634\u062a\u0631\u0643\u0629 \u0623\u0648 \u0645\u0646\u0641\u0635\u0644\u0629 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0632\u0648\u062c\u064a\u0646\u060c \u0623\u0648 \u0641\u064a \u062d\u0627\u0644\u0629 \u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u062a\u0642\u062f\u064a\u0631 \u0627\u0644\u0645\u0634\u062a\u0631\u0643\u0629 \u0623\u0648 \u0627\u0644\u0645\u0646\u0641\u0635\u0644\u0629 \u0644\u0647\u0645\u0627\u060c \u0644\u0627 \u064a\u062c\u0648\u0632 \u0623\u0646 \u064a\u062a\u062c\u0627\u0648\u0632 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 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\u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647 \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u0645\u0627\u062f\u0629 \u0648\u0628\u0645\u0627 \u0644\u0627\u064a\u062a\u062c\u0627\u0648\u0632 (18000) \u062f\u064a\u0646\u0627\u0631 \u0644\u0639\u0627\u0645 2019 \u0648\u0645\u0628\u0644\u063a (17000) \u062f\u064a\u0646\u0627\u0631 \u0644\u0639\u0627\u0645 2020 \u0648\u0645\u0627 \u064a\u0644\u064a\u0647\u0627 \u0634\u0631\u064a\u0637\u0629 \u0639\u062f\u0645 \u062d\u0635\u0648\u0644 \u0627\u0644\u0632\u0648\u062c \u0639\u0644\u0649 \u0623\u064a \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0627\u0639\u0641\u0627\u0621\u0627\u062a \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647\u0627 \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u0645\u0627\u062f\u0629 .<\/p>\n<p>\u0627\u0644\u0645\u0627\u062f\u0629 (9):<\/p>\n<p>\u064a\u0644\u063a\u0649 \u0646\u0635 \u0627\u0644\u0645\u0627\u062f\u0629 (11) \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0623\u0635\u0644\u064a \u0648\u064a\u0633\u062a\u0639\u0627\u0636 \u0639\u0646\u0647\u0627 \u0628\u0627\u0644\u0646\u0635 \u0627\u0644\u062a\u0627\u0644\u064a:-<\/p>\n<p>\u0627\u0644\u0645\u0627\u062f\u0629 (11) :<\/p>\n<p>\u200c\u0623- \u062a\u0633\u062a\u0648\u0641\u0649 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0644\u0644\u0634\u062e\u0635 \u0627\u0644\u0637\u0628\u064a\u0639\u064a \u0643\u0645\u0627 \u064a\u0644\u064a:-<\/p>\n<p>1 \u2013 \u0627\u0644\u0630\u064a \u064a\u0642\u0644 \u062f\u062e\u0644\u0647 \u0627\u0644\u0635\u0627\u0641\u064a \u0639\u0646 300000 \u062f\u064a\u0646\u0627\u0631 \u0648\u0630\u0644\u0643 \u0645\u0646 \u062f\u062e\u0644\u0647 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0641\u0642\u0627\u064b \u0644\u0644\u0646\u0633\u0628 \u0627\u0644\u062a\u0627\u0644\u064a\u0629:<\/p>\n<p>\u0623- (5%) \u062e\u0645\u0633\u0629 \u0628\u0627\u0644\u0645\u0627\u0626\u0629 \u0639\u0646 \u0643\u0644 \u062f\u064a\u0646\u0627\u0631 \u0645\u0646 \u0627\u0644\u062e\u0645\u0633\u0629 \u0627\u0644\u0627\u0641 \u062f\u064a\u0646\u0627\u0631 \u0627\u0644\u0623\u0648\u0644\u0649.<\/p>\n<p>\u0628-(10%) \u0639\u0634\u0631\u0629 \u0628\u0627\u0644\u0645\u0627\u0626\u0629 \u0639\u0646 \u0643\u0644 \u062f\u064a\u0646\u0627\u0631 \u0645\u0646 \u0627\u0644\u062e\u0645\u0633\u0629 \u0627\u0644\u0627\u0641 \u062f\u064a\u0646\u0627\u0631 \u0627\u0644\u062a\u0627\u0644\u064a\u0629.<\/p>\n<p>\u062c-(15%) \u062e\u0645\u0633\u0629 \u0639\u0634\u0631 \u0628\u0627\u0644\u0645\u0627\u0626\u0629 \u0639\u0646 \u0643\u0644 \u062f\u064a\u0646\u0627\u0631 \u0645\u0646 \u0627\u0644\u062e\u0645\u0633\u0629 \u0627\u0644\u0627\u0641 \u062f\u064a\u0646\u0627\u0631 \u0627\u0644\u062a\u0627\u0644\u064a\u0629.<\/p>\n<p>\u062f-(22%) \u0627\u062b\u0646\u0627\u0646 \u0648\u0639\u0634\u0631\u0648\u0646 \u0628\u0627\u0644\u0645\u0627\u0626\u0629 \u0639\u0646 \u0643\u0644 \u062f\u064a\u0646\u0627\u0631 \u0645\u0646 \u0627\u0644\u062e\u0645\u0633\u0629 \u0627\u0644\u0627\u0641 \u062f\u064a\u0646\u0627\u0631 \u0627\u0644\u062a\u0627\u0644\u064a\u0629.<\/p>\n<p>\u0647\u0640-(25%) \u062e\u0645\u0633\u0629 \u0648\u0639\u0634\u0631\u0648\u0646 \u0628\u0627\u0644\u0645\u0627\u0626\u0629 \u0639\u0646 \u0643\u0644 \u062f\u064a\u0646\u0627\u0631 \u0645\u0645\u0627 \u062a\u0644\u0627\u0647\u0627.<\/p>\n<p>2- \u0627\u0644\u0630\u064a \u0644\u0627 \u064a\u0642\u0644 \u062f\u062e\u0644\u0647 \u0627\u0644\u0635\u0627\u0641\u064a \u0639\u0646 300000 \u062f\u064a\u0646\u0627\u0631 \u0628\u0646\u0633\u0628\u0629 25% \u0639\u0646 \u0643\u0644 \u062f\u064a\u0646\u0627\u0631 \u0645\u0646 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0635\u0627\u0641\u064a .<\/p>\n<p>\u0628- \u062a\u0633\u062a\u0648\u0641\u0649 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0646 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0644\u0644\u0634\u062e\u0635 \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631\u064a \u0648\u0641\u0642\u0627\u064b \u0644\u0644\u0646\u0633\u0628 \u0627\u0644\u062a\u0627\u0644\u064a\u0629:-<\/p>\n<p>1- (35%) \u062e\u0645\u0633\u0629 \u0648\u062b\u0644\u0627\u062b\u0648\u0646 \u0628\u0627\u0644\u0645\u0627\u0626\u0629 \u0639\u0646 \u0643\u0644 \u062f\u064a\u0646\u0627\u0631 \u0644\u0644\u0628\u0646\u0648\u0643.<\/p>\n<p>2- (30%) \u062b\u0644\u0627\u062b\u0648\u0646 \u0628\u0627\u0644\u0645\u0627\u0626\u0629 \u0639\u0646 \u0643\u0644 \u062f\u064a\u0646\u0627\u0631 \u0644\u0634\u0631\u0643\u0627\u062a \u062a\u0639\u062f\u064a\u0646 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u0627\u0633\u0627\u0633\u064a\u0629 \u0648\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0648\u0633\u0627\u0637\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0627\u0634\u062e\u0627\u0635 \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631\u064a\u064a\u0646 \u0627\u0644\u0630\u064a\u0646 \u064a\u0645\u0627\u0631\u0633\u0648\u0646 \u0627\u0646\u0634\u0637\u0629 \u0627\u0644\u062a\u0627\u062c\u064a\u0631 \u0627\u0644\u062a\u0645\u0648\u064a\u0644\u064a.<\/p>\n<p>3- (26%) \u0633\u062a\u0629 \u0648\u0639\u0634\u0631\u0648\u0646 \u0628\u0627\u0644\u0645\u0627\u0626\u0629 \u0639\u0646 \u0643\u0644 \u062f\u064a\u0646\u0627\u0631 \u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0627\u062a\u0635\u0627\u0644\u0627\u062a \u0627\u0644\u0627\u0633\u0627\u0633\u064a\u0629 \u0648\u0634\u0631\u0643\u0627\u062a \u062a\u0648\u0632\u064a\u0639 \u0648\u062a\u0648\u0644\u064a\u062f \u0627\u0644\u0643\u0647\u0631\u0628\u0627\u0621 \u0648\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0627\u0645\u064a\u0646 \u0648\u0634\u0631\u0643\u0627\u062a \u0627\u0639\u0627\u062f\u0629 \u0627\u0644\u062a\u0627\u0645\u064a\u0646.<\/p>\n<p>4- (20%) \u0639\u0634\u0631\u0648\u0646 \u0628\u0627\u0644\u0645\u0627\u0626\u0629 \u0639\u0646 \u0643\u0644 \u062f\u064a\u0646\u0627\u0631 \u0644\u0627\u064a \u0634\u062e\u0635 \u0627\u0639\u062a\u0628\u0627\u0631\u064a \u0627\u062e\u0631.<\/p>\n<p>\u062c &#8211; 1- \u062a\u0641\u0631\u0636 \u0636\u0631\u064a\u0628\u0629 \u062a\u0643\u0627\u0641\u0644 \u0627\u062c\u062a\u0645\u0627\u0639\u064a \u0628\u0646\u0633\u0628\u0629 (1%) \u0645\u0646 \u062f\u062e\u0644 \u0627\u0644\u0634\u062e\u0635 \u0627\u0644\u0637\u0628\u064a\u0639\u064a \u0639\u0646 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0635\u0627\u0641\u064a \u0644\u0644\u0641\u0631\u062f \u0627\u0648 \u0627\u0644\u0645\u0648\u0638\u0641 \u0639\u0646 \u062f\u062e\u0644\u0647 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629.<\/p>\n<p>2- \u062a\u0641\u0631\u0636 \u0636\u0631\u064a\u0628\u0629 \u062a\u0643\u0627\u0641\u0644 \u0625\u062c\u062a\u0645\u0627\u0639\u064a \u0628\u0646\u0633\u0628\u0629 1% \u0645\u0646 \u0635\u0627\u0641\u064a \u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0644\u063a\u0627\u064a\u0627\u062a<\/p>\n<p>\u0627\u0644\u0628\u062d\u062b \u0627\u0644\u0639\u0644\u0645\u064a \u0648\u0645\u0643\u0627\u0641\u062d\u0629 \u0627\u0644\u0641\u0642\u0631 .<\/p>\n<p>3- \u062a\u062a\u0648\u0644\u0649 \u0627\u0644\u062f\u0627\u0626\u0631\u0629 \u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0641\u0631\u0648\u0636\u0629 \u0628\u0645\u0642\u062a\u0636\u0649 \u0627\u062d\u0643\u0627\u0645 \u0627\u0644\u0628\u0646\u062f\u064a\u0646 (1) \u0648 (2)<\/p>\n<p>\u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0641\u0642\u0631\u0629 \u0648\u0641\u0642\u0627\u064b \u0644\u0627\u062d\u0643\u0627\u0645 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0648\u0642\u0627\u0646\u0648\u0646 \u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u0627\u0645\u0648\u0627\u0644 \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u062a\u0637\u0628\u0642<\/p>\n<p>\u0639\u0644\u064a\u0647\u0627 \u0627\u0644\u0627\u062d\u0643\u0627\u0645 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0627\u062c\u0631\u0627\u0621\u0627\u062a \u0648\u0645\u0631\u0627\u062d\u0644 \u0627\u0644\u0637\u0639\u0646<\/p>\n<p>\u0648\u0627\u0644\u062a\u062d\u0635\u064a\u0644 \u0648\u0627\u0644\u0627\u0642\u062a\u0637\u0627\u0639 \u0648\u063a\u0631\u0627\u0645\u0629 \u062a\u0623\u062e\u064a\u0631 \u0627\u0644\u062f\u0641\u0639.<\/p>\n<p>\u062f \u2013 1- \u062a\u062e\u0641\u0636 \u0627\u0644\u0646\u0633\u0628 \u0627\u0644\u0645\u0628\u064a\u0646\u0629 \u0627\u062f\u0646\u0627\u0647 \u0648\u0644\u0645\u062f\u0629 \u0644\u0627 \u062a\u062a\u062c\u0627\u0648\u0632 \u062e\u0645\u0633 \u0633\u0646\u0648\u0627\u062a \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u0646\u0641\u0627\u0630<\/p>\n<p>\u0627\u062d\u0643\u0627\u0645 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0639\u062f\u0644 \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0639\u0644\u0649 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u0635\u0646\u0627\u0639\u064a \u0628\u0627\u0633\u062a\u062b\u0646\u0627\u0621<\/p>\n<p>\u0635\u0646\u0627\u0639\u0629 \u0627\u0644\u0627\u062f\u0648\u064a\u0629 \u0648\u0627\u0644\u0645\u0644\u0627\u0628\u0633 :-<\/p>\n<p>\u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0646\u0633\u0628\u0629<\/p>\n<p>2019 25%<\/p>\n<p>2020 20%<\/p>\n<p>2021 15%<\/p>\n<p>2022 10%<\/p>\n<p>2023 5%<\/p>\n<p>2- \u062a\u062e\u0641\u0636 \u0627\u0644\u0646\u0633\u0628 \u0627\u0644\u0645\u0628\u064a\u0646\u0629 \u0627\u062f\u0646\u0627\u0647 \u0648\u0644\u0645\u062f\u0629 \u0644\u0627 \u062a\u062a\u062c\u0627\u0648\u0632 \u062e\u0645\u0633 \u0633\u0646\u0648\u0627\u062a \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u0646\u0641\u0627\u0630 \u0627\u062d\u0643\u0627\u0645 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0639\u062f\u0644 \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0639\u0644\u0649 \u0646\u0634\u0627\u0637 \u0635\u0646\u0627\u0639\u0629 \u0627\u0644\u0627\u062f\u0648\u064a\u0629 \u0648\u0627\u0644\u0645\u0644\u0627\u0628\u0633 :-<\/p>\n<p>\u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0646\u0633\u0628\u0629<\/p>\n<p>2019 50%<\/p>\n<p>2020 30%<\/p>\n<p>2021 20%<\/p>\n<p>2022 10%<\/p>\n<p>2023 5%<\/p>\n<p>\u0647\u0640 &#8211; \u062a\u062d\u062f\u062f \u0627\u0644\u0646\u0634\u0627\u0637\u0627\u062a \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0627\u0644\u0645\u0634\u0645\u0648\u0644\u0629 \u0628\u0627\u062d\u0643\u0627\u0645 \u0627\u0644\u0641\u0642\u0631\u0629 (\u062f) \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0627\u062f\u0629 \u0648\u0627\u062c\u0631\u0627\u0621\u0627\u062a \u0648\u0634\u0631\u0648\u0637 \u062a\u0637\u0628\u064a\u0642\u0647\u0627 \u0628\u0645\u0648\u062c\u0628 \u0646\u0638\u0627\u0645 \u064a\u0635\u062f\u0631 \u0644\u0647\u0630\u0647 \u0627\u0644\u063a\u0627\u064a\u0629.<\/p>\n<p>\u0648\u200c- \u0641\u064a \u062d\u0627\u0644 \u0644\u0645 \u062a\u0644\u062a\u0632\u0645 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0636\u0627\u0645\u0646 \u0648\u0627\u0644\u062a\u0648\u0635\u064a\u0629 \u0627\u0644\u0628\u0633\u064a\u0637\u0629 \u0627\u0644\u0645\u0633\u062c\u0644\u0629 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0648\u0627\u0644\u062a\u064a \u062a\u0645\u0627\u0631\u0633 \u0627\u064a \u0646\u0634\u0627\u0637 \u0627\u0648 \u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u064a\u062e\u0636\u0639 \u062f\u062e\u0644\u0647 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0628\u062a\u0646\u0638\u064a\u0645 \u0627\u0644\u0633\u062c\u0644\u0627\u062a \u0648\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a 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\u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0648\u0627\u0644\u0645\u0648\u0627\u062f (11) \u0648(14) \u0648(44) \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0631\u0642\u0645 (30) \u0644\u0633\u0646\u0629 2014 :-<\/p>\n<p>1- \u062a\u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u062f\u062e\u0644 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0627\u0644\u0645\u0633\u062c\u0644\u0629 \u0641\u064a \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0644\u0644\u0645\u0634\u0627\u0631\u064a\u0639 \u0648\u0627\u0644\u0627\u0646\u0634\u0637\u0629 \u0642\u0628\u0644 \u0646\u0641\u0627\u0630 \u0627\u062d\u0643\u0627\u0645 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0648\u0641\u0642\u0627\u064b \u0644\u0644\u0633\u0646\u0648\u0627\u062a \u0648\u0628\u0627\u0644\u0646\u0633\u0628 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\u062a\u062f\u062e\u0644 \u0627\u0648 \u062a\u0648\u0631\u062f \u0644\u0644\u0633\u0648\u0642 \u0627\u0644\u0645\u062d\u0644\u064a \u0648 \u0628\u0646\u0633\u0628\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u062d\u062f\u062f\u0629 \u0648\u0641\u0642\u0627\u064b \u0644\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0627\u0648 \u0627\u0644\u0634\u062e\u0635 \u0641\u064a \u0627\u0644\u0641\u0642\u0631\u062a\u064a\u0646 (\u0623) \u0648(\u0628) \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0627\u062f\u0629\u060c \u0648\u0639\u0646 \u0628\u0627\u0642\u064a \u062f\u062e\u0648\u0644\u0647\u0627 \u0627\u0644\u0645\u062a\u0627\u062a\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062d\u0631\u0629 \u0628\u0646\u0633\u0628\u0629 (6%).<\/p>\n<p>\u0627\u0644\u0645\u0627\u062f\u0629 (10):<\/p>\n<p>\u062a\u0639\u062f\u0644 \u0627\u0644\u0645\u0627\u062f\u0629 (12) \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0623\u0635\u0644\u064a \u0639\u0644\u0649 \u0627\u0644\u0646\u062d\u0648 \u0627\u0644\u062a\u0627\u0644\u064a:<\/p>\n<p>\u0623\u0648\u0644\u0627\u064b: \u0628\u0627\u0644\u063a\u0627\u0621 \u0639\u0628\u0627\u0631\u0629 (\u0648\u0627\u0644\u0645\u062e\u0644\u0635\u064a\u0646 \u0627\u0644\u062c\u0645\u0631\u0643\u064a\u064a\u0646) \u0627\u0644\u0648\u0627\u0631\u062f\u0629 \u0641\u064a \u0627\u0644\u0628\u0646\u062f (1) \u0645\u0646 \u0627\u0644\u0641\u0642\u0631\u0629 (\u0623) \u0645\u0646\u0647\u0627 .<\/p>\n<p>\u062b\u0627\u0646\u064a\u0627\u064b: \u062a\u0639\u062f\u0644 \u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0648\u0627\u0631\u062f\u0629 \u0641\u064a \u0627\u0644\u0628\u0646\u062f (2) \u0645\u0646 \u0627\u0644\u0641\u0642\u0631\u0629 (\u0623) \u0645\u0646\u0647\u0627 \u0628\u062d\u064a\u062b \u062a\u0635\u0628\u062d (10%) \u0628\u062f\u0644\u0627\u064b \u0645\u0646 (5%) .<\/p>\n<p>\u0627\u0644\u0645\u0627\u062f\u0629 (11):<\/p>\n<p>\u062a\u0639\u062f\u0644 \u0627\u0644\u0641\u0642\u0631\u0629 (\u0628) \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 (14) \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0627\u0635\u0644\u064a \u0628\u0627\u0636\u0627\u0641\u0629 \u0639\u0628\u0627\u0631\u0629 (\u0648\u0641\u0642\u0627\u064b \u0644\u0644\u062a\u0639\u0644\u064a\u0645\u0627\u062a \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0635\u062f\u0631 \u0644\u0647\u0630\u0647 \u0627\u0644\u063a\u0627\u064a\u0629) \u0627\u0644\u0649 \u0622\u062e\u0631\u0647\u0627 .<\/p>\n<p>\u0627\u0644\u0645\u0627\u062f\u0629 (12):<\/p>\n<p>\u064a\u0644\u063a\u0649 \u0646\u0635 \u0627\u0644\u0641\u0642\u0631\u0629 (\u0628) \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 (18) \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0627\u0635\u0644\u064a \u0648\u064a\u0633\u062a\u0639\u0627\u0636 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\u0639\u0646\u0647 \u0628\u0627\u0644\u0645\u0637\u0644\u0639 \u0627\u0644\u062a\u0627\u0644\u064a:<\/p>\n<p>(\u064a\u0644\u062a\u0632\u0645 \u0627\u0644\u0645\u062f\u0642\u0642 \u0628\u0627\u0635\u062f\u0627\u0631 \u0645\u0630\u0643\u0631\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0645\u062a\u0636\u0645\u0646\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u062a\u0627\u0644\u064a\u0629:- )<\/p>\n<p>\u0627\u0644\u0645\u0627\u062f\u0629 (20):<\/p>\n<p>\u062a\u0639\u062f\u0644 \u0627\u0644\u0645\u0627\u062f\u0629 (31) \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0623\u0635\u0644\u064a \u0639\u0644\u0649 \u0627\u0644\u0646\u062d\u0648 \u0627\u0644\u062a\u0627\u0644\u064a:<\/p>\n<p>\u0623\u0648\u0644\u0627\u064b: \u0628\u0625\u0636\u0627\u0641\u0629 \u0627\u0644\u0641\u0642\u0631\u0629 (\u0628) \u0627\u0644\u064a\u0647\u0627 \u0628\u0627\u0644\u0646\u0635 \u0627\u0644\u062a\u0627\u0644\u064a :<\/p>\n<p>\u0623\u200c- \u0639\u0644\u0649 \u0627\u0644\u0631\u063a\u0645 \u0645\u0645\u0627 \u0648\u0631\u062f \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u060c \u0644\u0644\u0645\u062f\u064a\u0631 \u0623\u0648 \u0627\u0644\u0645\u062f\u0642\u0642 \u0625\u0635\u062f\u0627\u0631 \u0642\u0631\u0627\u0631 \u062a\u0642\u062f\u064a\u0631 \u0625\u062f\u0627\u0631\u064a \u0648\u0641\u0642 \u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0641\u0642\u0631\u0629 (\u0623) \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0627\u062f\u0629\u060c \u062f\u0648\u0646 \u0625\u0635\u062f\u0627\u0631 \u0642\u0631\u0627\u0631 \u062a\u0642\u062f\u064a\u0631 \u0623\u0648\u0644\u064a \u0628\u0645\u0648\u062c\u0628 \u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0645\u0627\u062f\u0629 (30) \u0645\u0646 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0648\u0641\u0642 \u062a\u0639\u0644\u064a\u0645\u0627\u062a \u064a\u0635\u062f\u0631\u0647\u0627 \u0627\u0644\u0645\u062f\u064a\u0631 \u0644\u0647\u0630\u0647 \u0627\u0644\u063a\u0627\u064a\u0629.<\/p>\n<p>\u062b\u0627\u0646\u064a\u0627\u064b: \u0628\u0627\u0639\u0627\u062f\u0629 \u062a\u0631\u0642\u064a\u0645 \u0627\u0644\u0641\u0642\u0631\u062a\u064a\u0646 (\u0628) \u0648(\u062c) \u0627\u0644\u0648\u0627\u0631\u062f\u062a\u064a\u0646 \u0641\u064a\u0647\u0627 \u0644\u062a\u0635\u0628\u062d\u0627 (\u062c) \u0648(\u062f) \u0645\u0646\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u062a\u0648\u0627\u0644\u064a .<\/p>\n<p>\u0627\u0644\u0645\u0627\u062f\u0629 (21):<\/p>\n<p>\u062a\u0639\u062f\u0644 \u0627\u0644\u0645\u0627\u062f\u0629 (32) \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0627\u0635\u0644\u064a \u0639\u0644\u0649 \u0627\u0644\u0646\u062d\u0648 \u0627\u0644\u062a\u0627\u0644\u064a &#8211;<\/p>\n<p>\u0623\u0648\u0644\u0627\u064b:- \u0628\u0625\u0636\u0627\u0641\u0629 \u0627\u0644\u0641\u0642\u0631\u062a\u064a\u0646 (\u062c) \u0648(\u062f) \u0625\u0644\u064a\u0647\u0627 \u0628\u0627\u0644\u0646\u0635\u064a\u0646 \u0627\u0644\u062a\u0627\u0644\u064a\u064a\u0646:-<\/p>\n<p>\u062c- \u0644\u0644\u0645\u062f\u064a\u0631 \u0627\u0646 \u064a\u0635\u062f\u0631 \u0642\u0631\u0627\u0631\u0627\u064b \u064a\u0641\u0631\u0636 \u0628\u0645\u0648\u062c\u0628\u0647 \u0636\u0631\u064a\u0628\u0629 \u0645\u0642\u0637\u0648\u0639\u0629 \u0645\u0646 \u0642\u064a\u0645\u0629 \u0645\u0628\u064a\u0639\u0627\u062a \u0627\u064a \u0634\u062e\u0635 . \u0644\u0627 \u062a\u0632\u064a\u062f \u0645\u0628\u064a\u0639\u0627\u062a\u0647 \u0639\u0646 (150000) \u062f\u064a\u0646\u0627\u0631 \u0648\u0628\u0645\u0627 \u0644\u0627 \u064a\u0642\u0644 \u0639\u0646 \u0646\u0633\u0628\u0629 (2%) \u0645\u0646 \u0645\u0642\u062f\u0627\u0631 \u0645\u0628\u064a\u0639\u0627\u062a\u0647 \u0641\u064a \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 .<\/p>\n<p>\u062f- \u0644\u0644\u0645\u062f\u064a\u0631 \u0623\u0646 \u064a\u0635\u062f\u0631 \u0642\u0631\u0627\u0631\u0627\u064b \u064a\u0641\u0631\u0636 \u0628\u0645\u0648\u062c\u0628\u0647 \u062d\u062f\u0627\u064b \u0627\u062f\u0646\u0649 \u0645\u0646 \u0636\u0631\u064a\u0628\u0629 \u062f\u062e\u0644 \u0639\u0644\u0649 \u0627\u0644\u0645\u0643\u0644\u0641\u064a\u0646 \u0645\u0646 \u0627\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0647\u0646 \u0623\u0648 \u0641\u0626\u0627\u062a \u0645\u0646\u0647\u0645 .<\/p>\n<p>\u062b\u0627\u0646\u064a\u0627\u064b: \u0628\u0627\u0644\u063a\u0627\u0621 \u0639\u0628\u0627\u0631\u0629 (\u0627\u0644\u0641\u0642\u0631\u062a\u064a\u0646(\u0623) \u0648(\u0628)) \u0627\u0644\u0648\u0627\u0631\u062f\u0629 \u0641\u064a \u0627\u0644\u0641\u0642\u0631\u062a\u064a\u0646 (\u062c) \u0648 (\u062f) \u0645\u0646\u0647\u0627 \u0648\u0627\u0644\u0627\u0633\u062a\u0639\u0627\u0636\u0629 \u0639\u0646\u0647\u0627 \u0628\u0639\u0628\u0627\u0631\u0629 (\u0627\u0644\u0641\u0642\u0631\u0627\u062a (\u0623) \u0648(\u0628) \u0648(\u062c) \u0648(\u062f)) .<\/p>\n<p>\u062b\u0627\u0644\u062b\u0627:. \u0628\u0627\u0639\u0627\u062f\u0629 \u062a\u0631\u0642\u064a\u0645 \u0627\u0644\u0641\u0642\u0631\u0627\u062a \u0645\u0646 (\u062c) \u0627\u0644\u0649 (\u0647\u0640) \u0627\u0644\u0648\u0627\u0631\u062f\u0629 \u0641\u064a\u0647\u0627 \u0644\u062a\u0635\u0628\u062d \u0645\u0646 (\u0647\u0640) \u0627\u0644\u0649 (\u0632) \u0645\u0646\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u062a\u0648\u0627\u0644\u064a .<\/p>\n<p>\u0631\u0627\u0628\u0639\u0627\u064b: \u0628\u0627\u0636\u0627\u0641\u0629 \u0627\u0644\u0641\u0642\u0631\u0629 (\u062d) \u0627\u0644\u064a\u0647\u0627 \u0628\u0627\u0644\u0646\u0635 \u0627\u0644\u062a\u0627\u0644\u064a :-<\/p>\n<p>\u062d- \u062a\u062d\u062f\u062f \u0634\u0631\u0648\u0637 \u0648\u0627\u062d\u0643\u0627\u0645 \u0648\u0627\u062c\u0631\u0627\u0621\u0627\u062a \u062a\u0637\u0628\u064a\u0642 \u0647\u0630\u0647 \u0627\u0644\u0645\u0627\u062f\u0629 \u0628\u0645\u0642\u062a\u0636\u0649 \u062a\u0639\u0644\u064a\u0645\u0627\u062a \u062a\u0646\u0641\u064a\u0630\u064a\u0629 \u062a\u0635\u062f\u0631 \u0644\u0647\u0630\u0647 \u0627\u0644\u063a\u0627\u064a\u0629 .<\/p>\n<p>\u0627\u0644\u0645\u0627\u062f\u0629 (22):<\/p>\n<p>\u062a\u0639\u062f\u0644 \u0627\u0644\u0645\u0627\u062f\u0629 (33) \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0623\u0635\u0644\u064a \u0639\u0644\u0649 \u0627\u0644\u0646\u062d\u0648 \u0627\u0644\u062a\u0627\u0644\u064a:<\/p>\n<p>\u0623\u0648\u0644\u0627\u064b: \u0628\u0627\u0644\u063a\u0627\u0621 \u0639\u0628\u0627\u0631\u0629 (\u0642\u0631\u0627\u0631 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0635\u0627\u062f\u0631 \u0628\u0645\u0642\u062a\u0636\u0649) \u0627\u0644\u0648\u0627\u0631\u062f\u0629 \u0641\u064a \u0627\u0644\u0641\u0642\u0631\u0629 (\u0628) \u0645\u0646\u0647\u0627 \u0648\u0627\u0644\u0627\u0633\u062a\u0639\u0627\u0636\u0629 \u0639\u0646\u0647\u0627 \u0628\u0639\u0628\u0627\u0631\u0629 (\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0635\u0627\u062f\u0631\u0629 \u0628\u0645\u0642\u062a\u0636\u0649 \u0627\u0644\u0628\u0646\u062f (3) \u0645\u0646 \u0627\u0644\u0641\u0642\u0631\u0629 (\u0623) \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 (28) \u0648) .<\/p>\n<p>\u062b\u0627\u0646\u064a\u0627\u064b: \u0628\u0627\u0636\u0627\u0641\u0629 \u0627\u0644\u0641\u0642\u0631\u0629 (\u062c) \u0627\u0644\u064a\u0647\u0627 \u0628\u0627\u0644\u0646\u0635 \u0627\u0644\u062a\u0627\u0644\u064a :<\/p>\n<p>\u062c -1- \u0641\u064a \u062d\u0627\u0644 \u0627\u0635\u062f\u0627\u0631 \u0642\u0631\u0627\u0631 \u0628\u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0648 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u062e\u0644\u0627\u0641\u0627\u064b \u0644\u0645\u0627 \u0627\u0648\u0631\u062f\u0647 \u0627\u0644\u0645\u0643\u0644\u0641 \u064a\u0642\u0639 \u0639\u0628\u0621 \u0627\u0644\u0625\u062b\u0628\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u062f\u0627\u0626\u0631\u0629 \u0623\u062b\u0646\u0627\u0621 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0641\u064a \u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u0625\u0639\u062a\u0631\u0627\u0636 \u0648\u0628\u0643\u0627\u0641\u0629 \u0637\u0631\u0642 \u0627\u0644\u0625\u062b\u0628\u0627\u062a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629.<\/p>\n<p>2- \u0644\u0627 \u062a\u0633\u0631\u064a \u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0628\u0646\u062f (1) \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0641\u0642\u0631\u0629 \u0625\u0644\u0627 \u0641\u064a \u062d\u0627\u0644 \u0642\u064a\u0627\u0645 \u0627\u0644\u0634\u062e\u0635 \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631\u064a \u0627\u0644\u0645\u0643\u0644\u0641 \u0628\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062e\u062a\u0627\u0645\u064a\u0629 \u0644\u0625\u062b\u0628\u0627\u062a \u0645\u0627 \u0648\u0631\u062f \u0641\u064a \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0645\u0642\u062f\u0645 \u0645\u0646\u0647\u060c \u0648\u0641\u0642\u0627\u064b \u0644\u0623\u062d\u0643\u0627\u0645 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646.<\/p>\n<p>\u062b\u0627\u0644\u062b\u0627\u064b: \u0628\u0627\u0644\u063a\u0627\u0621 \u0639\u0628\u0627\u0631\u0629 (\u0627\u0644\u0641\u0642\u0631\u0629 (\u0648)) \u0627\u0644\u0648\u0627\u0631\u062f\u0629 \u0641\u064a \u0627\u0644\u0641\u0642\u0631\u062a\u064a\u0646 (\u0632) \u0648(\u0637) \u0645\u0646\u0647\u0627 \u0648\u0627\u0644\u0627\u0633\u062a\u0639\u0627\u0636\u0629 \u0639\u0646\u0647\u0627 \u0628\u0639\u0628\u0627\u0631\u0629 (\u0627\u0644\u0641\u0642\u0631\u0629 (\u0632)) .<\/p>\n<p>\u0631\u0627\u0628\u0639\u0627\u064b: \u0628\u0627\u0639\u0627\u062f\u0629 \u062a\u0631\u0642\u064a\u0645 \u0627\u0644\u0641\u0642\u0631\u0627\u062a \u0645\u0646 (\u062c) \u0627\u0644\u0649 (\u0637) \u0627\u0644\u0648\u0627\u0631\u062f\u0629 \u0641\u064a\u0647\u0627 \u0644\u062a\u0635\u0628\u062d \u0645\u0646 (\u062f) \u0627\u0644\u0649 (\u064a) \u0645\u0646\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u062a\u0648\u0627\u0644\u064a .<\/p>\n<p>\u0627\u0644\u0645\u0627\u062f\u0629 (23):<\/p>\n<p>\u062a\u0639\u062f\u0644 \u0627\u0644\u0645\u0627\u062f\u0629 (34) \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0623\u0635\u0644\u064a \u0639\u0644\u0649 \u0627\u0644\u0646\u062d\u0648 \u0627\u0644\u062a\u0627\u0644\u064a:<\/p>\n<p>\u0623\u0648\u0644\u0627\u064b: \u0628\u0625\u0644\u063a\u0627\u0621 \u0639\u0628\u0627\u0631\u0629 (\u0645\u0646 \u064a\u0641\u0648\u0636\u0647) \u062d\u064a\u062b\u0645\u0627 \u0648\u0631\u062f\u062a \u0641\u064a \u062a\u0644\u0643 \u0627\u0644\u0641\u0642\u0631\u0629 (\u0623) \u0645\u0646\u0647\u0627 \u0648\u0627\u0644\u0627\u0633\u062a\u0639\u0627\u0636\u0629 \u0639\u0646\u0647\u0627 \u0628\u0643\u0644\u0645\u0629 (\u0627\u0644\u0645\u062f\u0642\u0642).<\/p>\n<p>\u062b\u0627\u0646\u064a\u0627\u064b: \u0628\u0627\u0644\u063a\u0627\u0621 \u0639\u0628\u0627\u0631\u0629 (\u0623\u0648 \u0627\u0644\u0645\u0641\u0648\u0636 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0645\u062f\u064a\u0631) \u0627\u0644\u0648\u0627\u0631\u062f\u0629 \u0641\u064a \u0627\u0644\u0641\u0642\u0631\u0629 (\u0628) \u0645\u0646\u0647\u0627 .<\/p>\n<p>\u062b\u0627\u0644\u062b\u0627\u064b: \u0628\u0627\u0644\u063a\u0627\u0621 \u0639\u0628\u0627\u0631\u0629 (\u0627\u0644\u062a\u064a \u0647\u064a \u0642\u064a\u062f \u0627\u0644\u0646\u0638\u0631 \u0644\u062f\u0649 \u0627\u0644\u0645\u062d\u0643\u0645\u0629 \u0623\u0648) \u0627\u0644\u0648\u0627\u0631\u062f\u0629 \u0641\u064a \u0627\u0644\u0641\u0642\u0631\u0629 (\u062c) \u0645\u0646\u0647\u0627.<\/p>\n<p>\u0627\u0644\u0645\u0627\u062f\u0629 (24):<\/p>\n<p>\u062a\u0639\u062f\u0644 \u0627\u0644\u0645\u0627\u062f\u0629 (35) \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0623\u0635\u0644\u064a \u0639\u0644\u0649 \u0627\u0644\u0646\u062d\u0648 \u0627\u0644\u062a\u0627\u0644\u064a :<\/p>\n<p>\u0627\u0648\u0644\u0627\u064b : \u0628\u0627\u0644\u063a\u0627\u0621 \u0639\u0628\u0627\u0631\u0629 (\u0645\u0646 \u064a\u0641\u0648\u0636\u0647 \u0645\u0646 \u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646) \u0627\u0644\u0648\u0627\u0631\u062f\u0629 \u0641\u064a\u0647\u0627 \u0648\u0627\u0644\u0627\u0633\u062a\u0639\u0627\u0636\u0629 \u0639\u0646\u0647\u0627 \u0628\u0639\u0628\u0627\u0631\u0629 (\u0623\u064a \u0645\u0646 \u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646).<\/p>\n<p>\u062b\u0627\u0646\u064a\u0627\u064b: \u0628\u0627\u0644\u063a\u0627\u0621 \u0639\u0628\u0627\u0631\u0629 (\u0627\u0644\u0645\u0635\u0627\u062f\u0642\u0629 \u0639\u0644\u064a\u0647 \u0645\u0646 \u0627\u0644\u0645\u062f\u064a\u0631 \u0623\u0648 \u0645\u0646 \u064a\u0641\u0648\u0636\u0647 \u0644\u0647\u0630\u0647 \u0627\u0644\u063a\u0627\u064a\u0629) \u0627\u0644\u0648\u0627\u0631\u062f\u0629 \u0641\u064a\u0647\u0627 \u0648\u0627\u0644\u0627\u0633\u062a\u0639\u0627\u0636\u0629 \u0639\u0646\u0647\u0627 \u0628\u0643\u0644\u0645\u0629 (\u062a\u062f\u0642\u064a\u0642\u0647).<\/p>\n<p>\u062b\u0627\u0644\u062b\u0627\u064b: \u0628\u0627\u0644\u063a\u0627\u0621 \u0639\u0628\u0627\u0631\u0629 (\u0627\u0644\u0645\u0635\u0627\u062f\u0642\u0629 \u0639\u0644\u064a\u0647) \u0627\u0644\u0648\u0627\u0631\u062f\u0629 \u0641\u064a\u0647\u0627 \u0648\u0627\u0644\u0627\u0633\u062a\u0639\u0627\u0636\u0629 \u0639\u0646\u0647\u0627 \u0628\u0643\u0644\u0645\u0629 (\u062a\u062f\u0642\u064a\u0642\u0647).<\/p>\n<p>\u0627\u0644\u0645\u0627\u062f\u0629 (25):<\/p>\n<p>\u062a\u0639\u062f\u0644 \u0627\u0644\u0645\u0627\u062f\u0629 (39) \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0623\u0635\u0644\u064a \u0628\u0625\u0636\u0627\u0641\u0629 \u0627\u0644\u0641\u0642\u0631\u0629 (\u062c) \u0627\u0644\u064a\u0647\u0627 \u0628\u0627\u0644\u0646\u0635 \u0627\u0644\u062a\u0627\u0644\u064a:<\/p>\n<p>\u062c\u200c. \u0639\u0644\u0649 \u0627\u0644\u0631\u063a\u0645 \u0645\u0645\u0627 \u0648\u0631\u062f \u0641\u064a \u0623\u064a \u062a\u0634\u0631\u064a\u0639 \u0622\u062e\u0631\u060c \u062a\u0639\u062a\u0628\u0631 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u0629 \u0627\u0644\u0635\u0627\u062f\u0631\u0629 \u0639\u0646 \u0627\u0644\u062f\u0627\u0626\u0631\u0629 \u0633\u0646\u062f\u0627\u062a \u062a\u0646\u0641\u064a\u0630\u064a\u0629 \u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062a\u0646\u0641\u064a\u0630 \u0648\u0641\u0642 \u0627\u062d\u0643\u0627\u0645 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u062a\u0646\u0641\u064a\u0630.<\/p>\n<p>\u0627\u0644\u0645\u0627\u062f\u0629 (26):<\/p>\n<p>\u062a\u0639\u062f\u0644 \u0627\u0644\u0645\u0627\u062f\u0629 (46) \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0623\u0635\u0644\u064a \u0639\u0644\u0649 \u0627\u0644\u0646\u062d\u0648 \u0627\u0644\u062a\u0627\u0644\u064a:<\/p>\n<p>\u0623\u0648\u0644\u0627\u064b: \u0628\u0625\u0636\u0627\u0641\u0629 \u0639\u0628\u0627\u0631\u0629 (\u0648\u0641\u064a \u062c\u0645\u064a\u0639 \u0627\u0644\u0623\u062d\u0648\u0627\u0644 \u0644\u0627 \u064a\u062c\u0648\u0632 \u062a\u062c\u062f\u064a\u062f \u0627\u0644\u062f\u0639\u0648\u0649 \u0627\u0644\u0645\u0633\u0642\u0637\u0629 \u0644\u0644\u0633\u0628\u0628 \u0646\u0641\u0633\u0647 \u0644\u0623\u0643\u062b\u0631 \u0645\u0646 \u0645\u0631\u062a\u064a\u0646) \u0627\u0644\u0649 \u0627\u062e\u0631 \u0627\u0644\u0641\u0642\u0631\u0629 (\u062c) \u0645\u0646\u0647\u0627 .<\/p>\n<p>\u062b\u0627\u0646\u064a\u0627\u064b: \u0628\u0625\u0636\u0627\u0641\u0629 \u0627\u0644\u0641\u0642\u0631\u0629 (\u0647\u0640) \u0627\u0644\u064a\u0647\u0627 \u0628\u0627\u0644\u0646\u0635 \u0627\u0644\u062a\u0627\u0644\u064a:<\/p>\n<p>\u0647\u0640 &#8211; \u0625\u0630\u0627 \u0635\u062f\u0631 \u0642\u0631\u0627\u0631 \u0645\u0639\u062f\u0644 \u0639\u0646 \u0627\u0644\u0645\u062f\u064a\u0631 \u0623\u0648 \u0627\u0644\u0645\u062f\u0642\u0642 \u0648\u0641\u0642 \u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0645\u0627\u062f\u0629 (34) \u0645\u0646 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0648\u0623\u0642\u0627\u0645 \u0627\u0644\u0645\u0643\u0644\u0641 \u062f\u0639\u0648\u0649 \u0644\u062f\u0649 \u0627\u0644\u0645\u062d\u0643\u0645\u0629 \u0644\u0644\u0637\u0639\u0646 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0642\u0631\u0627\u0631 \u064a\u062a\u0631\u062a\u0628 \u0639\u0644\u0649 \u0627\u0644\u0645\u062d\u0643\u0645\u0629 \u0625\u0633\u0642\u0627\u0637 \u0623\u064a \u062f\u0639\u0648\u0649 \u0623\u0642\u0627\u0645\u0647\u0627 \u0627\u0644\u0645\u0643\u0644\u0641 \u0644\u0644\u0637\u0639\u0646 \u0641\u064a \u0642\u0631\u0627\u0631 \u0647\u064a\u0626\u0629 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0636 \u0627\u0644\u0645\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0630\u0627\u062a\u0647\u0627\u060c \u0648\u062a\u0642\u0648\u0645 \u0627\u0644\u0645\u062d\u0643\u0645\u0629 \u0628\u0627\u0644\u0646\u0638\u0631 \u0641\u064a \u0627\u0644\u062f\u0639\u0648\u0649 \u0627\u0644\u0645\u0642\u0627\u0645\u0629 \u0644\u0644\u0637\u0639\u0646 \u0641\u064a \u0627\u0644\u0642\u0631\u0627\u0631 \u0627\u0644\u0645\u0639\u062f\u0644 \u0628\u0639\u062f \u0623\u0646 \u064a\u0642\u0648\u0645 \u0627\u0644\u0645\u0643\u0644\u0641 \u0628\u062f\u0641\u0639 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0631\u0633\u0645 \u0627\u0644\u0645\u062a\u0631\u062a\u0628 \u0639\u0644\u0649 \u0627\u0644\u062f\u0639\u0648\u0649 \u0636\u062f \u0642\u0631\u0627\u0631 \u0647\u064a\u0626\u0629 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0636 \u0648\u0627\u0644\u0631\u0633\u0645 \u0627\u0644\u0645\u062a\u0631\u062a\u0628 \u0639\u0644\u0649 \u0627\u0644\u062f\u0639\u0648\u0649 \u0636\u062f \u0627\u0644\u0642\u0631\u0627\u0631 \u0627\u0644\u0645\u0639\u062f\u0644.<\/p>\n<p>\u062b\u0627\u0644\u062b\u0627\u064b: \u0628\u0625\u0639\u0627\u062f\u0629 \u062a\u0631\u0642\u064a\u0645 \u0627\u0644\u0641\u0642\u0631\u0629 (\u0647\u0640) \u0627\u0644\u0648\u0627\u0631\u062f\u0629 \u0641\u064a\u0647\u0627 \u0644\u062a\u0635\u0628\u062d \u0627\u0644\u0641\u0642\u0631\u0629 (\u0648) \u0645\u0646\u0647\u0627.<\/p>\n<p>\u0627\u0644\u0645\u0627\u062f\u0629 (27):<\/p>\n<p>\u062a\u0639\u062f\u0644 \u0627\u0644\u0645\u0627\u062f\u0629 (59) \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0623\u0635\u0644\u064a \u0639\u0644\u0649 \u0627\u0644\u0646\u062d\u0648 \u0627\u0644\u062a\u0627\u0644\u064a:<\/p>\n<p>\u0623\u0648\u0644\u0627\u064b: \u0628\u0627\u0644\u063a\u0627\u0621 \u0627\u0644\u0628\u0646\u062f (2) \u0627\u0644\u0648\u0627\u0631\u062f \u0641\u064a \u0627\u0644\u0641\u0642\u0631\u0629 (\u0628) \u0645\u0646\u0647\u0627 \u0648\u0627\u0644\u062a\u0631\u0645\u064a\u0632 (1) \u0645\u0646\u0647\u0627 .<\/p>\n<p>\u062b\u0627\u0646\u064a\u0627\u064b: \u0628\u0625\u0636\u0627\u0641\u0629 \u0627\u0644\u0641\u0642\u0631\u0629 (\u0648) \u0627\u0644\u064a\u0647\u0627 \u0628\u0627\u0644\u0646\u0635 \u0627\u0644\u062a\u0627\u0644\u064a:<\/p>\n<p>\u0648- \u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0636 \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0637\u0644\u0628 \u0627\u0644\u0645\u0643\u0644\u0641 \u0627\u0644\u0645\u0633\u062a\u0646\u062f \u0625\u0644\u0649 \u0623\u0633\u0628\u0627\u0628 \u0645\u0628\u0631\u0631\u0629 \u0639\u062f\u0645 \u0627\u0639\u062a\u0628\u0627\u0631 \u0627\u0644\u0646\u0634\u0631 \u0627\u0648 \u062a\u0639\u0630\u0631 \u0627\u0644\u062a\u0628\u0644\u064a\u063a \u0628\u0645\u062b\u0627\u0628\u0629 \u062a\u0628\u0644\u064a\u063a 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\u063a\u0631\u0627\u0645\u0629 \u0628\u0646\u0633\u0628\u0629 (5%) \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0639\u0646 \u0643\u0644 \u0634\u0647\u0631 \u062a\u0623\u062e\u064a\u0631 \u0623\u0648 \u062c\u0632\u0621 \u0645\u0646 \u0627\u0644\u0634\u0647\u0631 \u0628\u0639\u062f \u0627\u0646\u062a\u0647\u0627\u0621 \u0627\u0644\u0634\u0647\u0631 \u0627\u0644\u0631\u0627\u0628\u0639 \u0645\u0646 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u062a\u0627\u0644\u064a\u0629 \u0644\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u0628\u062d\u062f \u0623\u0642\u0635\u0649(25%) \u0623\u0648 \u063a\u0631\u0627\u0645\u0629 \u0642\u0637\u0639\u064a\u0629 \u062a\u0628\u0644\u063a \u0645\u0626\u0629 \u062f\u064a\u0646\u0627\u0631 \u0644\u0644\u0634\u062e\u0635 \u0627\u0644\u0637\u0628\u064a\u0639\u064a\u060c \u0648\u0645\u0626\u062a\u064a \u062f\u064a\u0646\u0627\u0631 \u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u062a\u0636\u0627\u0645\u0646 \u0648\u0627\u0644\u062a\u0648\u0635\u064a\u0629 \u0627\u0644\u0628\u0633\u064a\u0637\u0629\u060c \u0648\u062e\u0645\u0633\u0645\u0627\u064a\u0629 \u062f\u064a\u0646\u0627\u0631 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0627\u0644\u062e\u0627\u0635\u0629 \u0648\u0630\u0627\u062a \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0645\u062d\u062f\u0648\u062f\u0629\u060c \u0623\u064a\u0647\u0645\u0627 \u0623\u0643\u0628\u0631.<\/p>\n<p>\u0628\u200c- \u064a\u0639\u0641\u0649 \u0645\u0646 \u0627\u0644\u063a\u0631\u0627\u0645\u0629 \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647\u0627 \u0641\u064a \u0627\u0644\u0641\u0642\u0631\u0629 (\u0623) \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0627\u062f\u0629 \u060c \u0627\u0644\u0634\u062e\u0635 \u0627\u0644\u0637\u0628\u064a\u0639\u064a \u0627\u0644\u0630\u064a \u0644\u064a\u0633 \u0644\u0647 \u0645\u0635\u062f\u0631 \u062f\u062e\u0644 \u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 .<\/p>\n<p>\u0627\u0644\u0645\u0627\u062f\u0629 (31):<\/p>\n<p>\u062a\u0639\u062f\u0644 \u0627\u0644\u0645\u0627\u062f\u0629 (64) \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0623\u0635\u0644\u064a \u0639\u0644\u0649 \u0627\u0644\u0646\u062d\u0648 \u0627\u0644\u062a\u0627\u0644\u064a:<\/p>\n<p>\u0623\u0648\u0644\u0627\u064b: \u0628\u0625\u0636\u0627\u0641\u0629 \u0627\u0644\u0641\u0642\u0631\u0629 (\u062c) \u0627\u0644\u064a\u0647\u0627 \u0628\u0627\u0644\u0646\u0635 \u0627\u0644\u062a\u0627\u0644\u064a:<\/p>\n<p>\u062c. 1- \u0645\u0639 \u0645\u0631\u0627\u0639\u0627\u0629 \u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0645\u0627\u062f\u0629 (27) \u0645\u0646 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u060c \u0625\u0630\u0627 \u062b\u0628\u062a \u0648\u062c\u0648\u062f \u0646\u0642\u0635 \u0641\u064a \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0645\u0642\u062f\u0645 \u0645\u0646 \u0627\u0644\u0645\u0643\u0644\u0641\u061b \u0641\u062a\u0641\u0631\u0636 \u0639\u0644\u064a\u0647 \u0636\u0631\u064a\u0628\u0629 \u0625\u0636\u0627\u0641\u064a\u0629 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u062a\u0627\u0644\u064a\u0629:<\/p>\n<p>\u200c\u0623- 10% \u0645\u0646 \u0627\u0644\u0641\u0631\u0642 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0625\u0630\u0627 \u0632\u0627\u062f\u062a \u0646\u0633\u0628\u0629 \u0627\u0644\u0641\u0631\u0642 \u0639\u0644\u0649 20% \u0648\u0644\u0645 \u062a\u062a\u062c\u0627\u0648\u0632 50% \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629.<\/p>\n<p>\u200c\u0628- 25% \u0645\u0646 \u0627\u0644\u0641\u0631\u0642 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0625\u0630\u0627 \u0632\u0627\u062f\u062a \u0646\u0633\u0628\u0629 \u0627\u0644\u0641\u0631\u0642 \u0639\u0644\u0649 50% \u0648\u0644\u0645 \u062a\u062a\u062c\u0627\u0648\u0632 75% \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629.<\/p>\n<p>\u200c\u062c- 50% \u0645\u0646 \u0627\u0644\u0641\u0631\u0642 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0625\u0630\u0627 \u062a\u062c\u0627\u0648\u0632 \u0646\u0633\u0628\u0629 \u0627\u0644\u0641\u0631\u0642 \u0639\u0644\u0649 75% \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 .<\/p>\n<p>2- \u0625\u0630\u0627 \u0627\u0633\u062a\u062d\u0642 \u062f\u0641\u0639 \u0623\u064a \u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0643\u0644\u0641 \u0628\u0645\u0642\u062a\u0636\u0649 \u0642\u0631\u0627\u0631 \u0627\u0644\u062a\u0642\u062f\u064a\u0631 \u0627\u0644\u0625\u062f\u0627\u0631\u064a \u0641\u064a\u0641\u0631\u0636 \u0639\u0644\u064a\u0647 \u0636\u0631\u064a\u0628\u0629 \u0627\u0636\u0627\u0641\u064a\u0629 \u0628\u0646\u0633\u0628\u0629 (100%) \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0642\u0627\u0646\u0648\u0646\u0627\u064b.<\/p>\n<p>3- \u0625\u0630\u0627 \u062b\u0628\u062a \u0648\u062c\u0648\u062f \u0632\u064a\u0627\u062f\u0629 \u0641\u064a \u0645\u0628\u0644\u063a \u062a\u0642\u0627\u0635 \u0623\u0648 \u062e\u0635\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629 \u0639\u0644\u0649 \u0627\u0644\u062d\u0633\u0627\u0628 \u0648\u0641\u0642\u0627\u064b \u0644\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0645\u0642\u062f\u0645 \u0645\u0646 \u0627\u0644\u0645\u0643\u0644\u0641\u060c \u0641\u062a\u0641\u0631\u0636 \u0639\u0644\u064a\u0647 \u0636\u0631\u064a\u0628\u0629 \u0627\u0636\u0627\u0641\u064a\u0629 \u0628\u0646\u0633\u0628\u0629 (75%) \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0632\u064a\u0627\u062f\u0629.<\/p>\n<p>4- \u0625\u0630\u0627 \u0648\u0627\u0641\u0642 \u0627\u0644\u0645\u0643\u0644\u0641 \u0639\u0644\u0649 \u0642\u0631\u0627\u0631 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0623\u0648 \u0627\u0644\u0642\u0631\u0627\u0631 \u0627\u0644\u0635\u0627\u062f\u0631 \u0639\u0646 \u0647\u064a\u0626\u0629 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0636 \u0623\u0648 \u0642\u0631\u0627\u0631 \u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u0646\u0638\u0631\u061b \u0641\u064a\u062f\u0641\u0639 \u0646\u0635\u0641 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0636\u0627\u0641\u064a\u0629 \u0627\u0644\u0645\u0642\u0631\u0631\u0629 \u0628\u0645\u0642\u062a\u0636\u0649 \u0623\u062d\u0643\u0627\u0645 \u0647\u0630\u0647 \u0627\u0644\u0641\u0642\u0631\u0629.<\/p>\n<p>\u0627\u0644\u0645\u0627\u062f\u0629 (32):<\/p>\n<p>\u062a\u0639\u062f\u0644 \u0646\u0635 \u0627\u0644\u0641\u0642\u0631\u0629 (\u0623) \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 (65) \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0623\u0635\u0644\u064a \u0628\u0625\u0636\u0627\u0641\u0629 \u0639\u0628\u0627\u0631\u0629 (\u062e\u0644\u0627\u0644 \u0647\u0630\u0647 \u0627\u0644\u0645\u062f\u0629) \u0628\u0639\u062f \u0639\u0628\u0627\u0631\u0629 (\u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0636 \u0644\u062f\u0649 \u0627\u0644\u0648\u0632\u064a\u0631) \u0627\u0644\u0648\u0627\u0631\u062f\u0629 \u0641\u064a\u0647.<\/p>\n<p>\u0627\u0644\u0645\u0627\u062f\u0629 (33):<\/p>\n<p>\u062a\u0639\u062f\u0644 \u0627\u0644\u0645\u0627\u062f\u0629 (66) \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0623\u0635\u0644\u064a \u0639\u0644\u0649 \u0627\u0644\u0646\u062d\u0648 \u0627\u0644\u062a\u0627\u0644\u064a:-<\/p>\n<p>\u0623\u0648\u0644\u0627\u064b: \u0628\u0625\u0644\u063a\u0627\u0621 \u0645\u0637\u0644\u0639 \u0627\u0644\u0641\u0642\u0631\u0629 (\u0623) \u0645\u0646\u0647\u0627 \u0648\u0627\u0644\u0627\u0633\u062a\u0639\u0627\u0636\u0647 \u0639\u0646\u0647 \u0628\u0645\u0627 \u064a\u0644\u064a :<\/p>\n<p>\u0623\u200c- \u064a\u0639\u0627\u0642\u0628 \u0628\u063a\u0631\u0627\u0645\u0629 \u062a\u0639\u0648\u064a\u0636\u064a\u0647 \u062a\u0639\u0627\u062f\u0644 \u0645\u062b\u0644\u064a \u0627\u0644\u0641\u0631\u0642 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0643\u0644 \u0645\u0646 \u062d\u0643\u0645 \u0639\u0644\u064a\u0647 \u0628\u062c\u0631\u0645 \u0627\u0644\u062a\u0647\u0631\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0623\u0648 \u0633\u0627\u0639\u062f \u0623\u0648 \u062d\u0631\u0636 \u063a\u064a\u0631\u0647 \u0639\u0644\u0649 \u0627\u0644\u062a\u0647\u0631\u0628 \u0645\u0646\u0647\u0627 \u0628\u0623\u0646 \u0623\u062a\u0649 \u0623\u064a \u0641\u0639\u0644 \u0645\u0646 \u0627\u0644\u0623\u0641\u0639\u0627\u0644 \u0627\u0644\u062a\u0627\u0644\u064a\u0629 :-<\/p>\n<p>\u062b\u0627\u0646\u064a\u0627\u064b: \u0628\u0627\u0644\u063a\u0627\u0621 \u0639\u0628\u0627\u0631\u0629 (\u062b\u0644\u0627\u062b\u064a\u0646 \u064a\u0648\u0645\u0627\u064b \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u062f\u0641\u0639\u0647\u0627) \u0627\u0644\u0648\u0627\u0631\u062f\u0629 \u0641\u064a \u0622\u062e\u0631 \u0627\u0644\u0628\u0646\u062f (6) \u0645\u0646 \u0627\u0644\u0641\u0642\u0631\u0629 (\u0623) \u0645\u0646\u0647\u0627 \u0648\u0627\u0644\u0627\u0633\u062a\u0639\u0627\u0636\u0629 \u0639\u0646\u0647\u0627 \u0628\u0639\u0628\u0627\u0631\u0629 (\u0627\u0644\u0645\u062f\u0629 \u0627\u0644\u0645\u062d\u062f\u062f\u0629 \u0644\u062f\u0641\u0639\u0647\u0627).<\/p>\n<p>\u062b\u0627\u0644\u062b\u0627\u064b: \u0628\u0627\u0644\u063a\u0627\u0621 \u0646\u0635\u0648\u0635 \u0627\u0644\u0641\u0642\u0631\u0627\u062a (\u0628) \u0648 (\u062c) \u0648(\u062f) \u0627\u0644\u0648\u0627\u0631\u062f\u0629 \u0641\u064a\u0647\u0627 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