\u0631\u0624\u064a\u0627 - \u062a\u0641\u0627\u0635\u064a\u0644 \u0645\u0634\u0631\u0648\u0639 \u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0643\u0645\u0627 \u0623\u0642\u0631\u0647 \u0645\u062c\u0644\u0633 \u0627\u0644\u0646\u0648\u0627\u0628 :<\/p>\n
<\/p>\n
\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644
\u0645\u0634\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0631\u0648\u0639
\u0642\u0627\u0646\u0648\u0646 \u0631\u0642\u0645 ( ) \u0644\u0633\u0646\u0629 2014
\u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644
\u0643\u0645\u0627 \u0627\u0642\u0631\u0647 \u0645\u062c\u0644\u0633 \u0627\u0644\u0646\u0648\u0627\u0628
\u0627\u0644\u0645\u0627\u062f\u0629(1):
\u064a\u0633\u0645\u0649 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 (\u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0644\u0633\u0646\u0629 2014) \u0648\u064a\u0639\u0645\u0644 \u0628\u0647 \u0627\u0639\u062a\u0628\u0627\u0631\u0627 \u0645\u0646 1\/1\/2015.
\u0627\u0644\u0645\u0627\u062f\u0629 (2):-
\u064a\u0643\u0648\u0646 \u0644\u0644\u0643\u0644\u0645\u0627\u062a \u0648\u0627\u0644\u0639\u0628\u0627\u0631\u0627\u062a \u0627\u0644\u062a\u0627\u0644\u064a\u0629 \u062d\u064a\u062b\u0645\u0627 \u0648\u0631\u062f\u062a \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0639\u0627\u0646\u064a \u0627\u0644\u0645\u062e\u0635\u0635\u0629 \u0644\u0647\u0627 \u0623\u062f\u0646\u0627\u0647\u060c \u0645\u0627 \u0644\u0645 \u062a\u062f\u0644 \u0627\u0644\u0642\u0631\u064a\u0646\u0629 \u0639\u0644\u0649 \u063a\u064a\u0631 \u0630\u0644\u0643:
\u0627\u0644\u0648\u0632\u064a\u0631:\u0648\u0632\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 .
\u0627\u0644\u062f\u0627\u0626\u0631\u0629:\u062f\u0627\u0626\u0631\u0629 \u0636\u0631\u064a\u0628\u0640\u0640\u0629 \u0627\u0644\u062f\u062e\u0644 \u0648\u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a .
\u0627\u0644\u0636\u0631\u064a\u0628\u0629 :\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 .
\u0627\u0644\u0645\u062f\u064a\u0631:\u0645\u062f\u064a\u0631 \u0639\u0627\u0645 \u0627\u0644\u062f\u0627\u0626\u0631\u0629 .
\u0627\u0644\u0645\u0643\u0644\u0641:\u0643\u0644 \u0634\u062e\u0635 \u0645\u0644\u0632\u0645 \u0628\u062f\u0641\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0623\u0648 \u0627\u0642\u062a\u0637\u0627\u0639\u0647\u0627 \u0623\u0648 \u062a\u0648\u0631\u064a\u062f\u0647\u0627 \u0648\u0641\u0642 \u0623\u062d\u0643\u0627\u0645 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646.
\u0627\u0644\u062f\u062e\u0644 \u0645\u0646 \u0627\u0644\u0648\u0638\u064a\u0641\u0629 :\u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0648\u0627\u0644\u0623\u062c\u0648\u0631 \u0648\u0627\u0644\u0639\u0644\u0627\u0648\u0627\u062a \u0648\u0627\u0644\u0645\u0643\u0627\u0641\u0622\u062a \u0648\u0627\u0644\u0628\u062f\u0644\u0627\u062a \u0648\u0623\u064a \u0627\u0645\u062a\u064a\u0627\u0632\u0627\u062a \u0646\u0642\u062f\u064a\u0629 \u0623\u0648 \u0639\u064a\u0646\u064a\u0629 \u0623\u062e\u0631\u0649 \u062a\u062a\u0623\u062a\u0649 \u0644\u0644\u0645\u0648\u0638\u0641 \u0645\u0646 \u0627\u0644\u0648\u0638\u064a\u0641\u0629 \u0633\u0648\u0627\u0621 \u0643\u0627\u0646\u062a \u0641\u064a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0623\u0648 \u0627\u0644\u062e\u0627\u0635 .
\u0646\u0634\u0627\u0637 \u0627\u0644\u0623\u0639\u0645\u0627\u0644:\u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u0630\u064a \u064a\u0645\u0627\u0631\u0633\u0647 \u0627\u0644\u0634\u062e\u0635 \u0628\u0642\u0635\u062f \u062a\u062d\u0642\u064a\u0642 \u0631\u0628\u062d \u0627\u0648 \u0645\u0643\u0633\u0628 \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0623\u0648 \u0627\u0644\u0635\u0646\u0627\u0639\u064a \u0623\u0648 \u0627\u0644\u0632\u0631\u0627\u0639\u064a \u0623\u0648 \u0627\u0644\u0645\u0647\u0646\u064a \u0623\u0648 \u0627\u0644\u062e\u062f\u0645\u064a \u0623\u0648 \u0627\u0644\u062d\u0631\u0641\u064a .
\u0627\u0644\u062f\u062e\u0644 \u0645\u0646 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631:\u0623\u064a \u062f\u062e\u0644 \u0645\u062a\u062d\u0642\u0642 \u062e\u0644\u0627\u0641 \u0627\u0644\u062f\u062e\u0644 \u0645\u0646 \u0627\u0644\u0648\u0638\u064a\u0641\u0629 \u0623\u0648 \u0627\u0644\u062f\u062e\u0644 \u0645\u0646 \u0646\u0634\u0627\u0637 \u0627\u0644\u0623\u0639\u0645\u0627\u0644.
\u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a:\u062f\u062e\u0644 \u0627\u0644\u0645\u0643\u0644\u0641 \u0645\u0646 \u062c\u0645\u064a\u0639 \u0645\u0635\u0627\u062f\u0631 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629.
\u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0645\u0639\u0641\u0649:\u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0630\u064a \u0644\u0627 \u064a\u062f\u062e\u0644 \u0636\u0645\u0646 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0644\u0644\u0645\u0643\u0644\u0641 \u0628\u0645\u0648\u062c\u0628 \u0623\u062d\u0643\u0627\u0645 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646.
\u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0645\u0642\u0628\u0648\u0644\u0629:\u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0648\u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u062a\u064a \u0623\u0646\u0641\u0642\u062a \u0623\u0648 \u0627\u0633\u062a\u062d\u0642\u062a \u0643\u0644\u064a\u0627 \u0648\u062d\u0635\u0631\u064a\u0627 \u062e\u0644\u0627\u0644 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0644\u063a\u0627\u064a\u0627\u062a \u0625\u0646\u062a\u0627\u062c \u062f\u062e\u0644 \u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062a\u064a \u064a\u062c\u0648\u0632 \u062a\u0646\u0632\u064a\u0644\u0647\u0627 \u0645\u0646 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0648\u0641\u0642 \u0623\u062d\u0643\u0627\u0645 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 .
\u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629:\u0645\u0627 \u064a\u062a\u0628\u0642\u0649 \u0645\u0646 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0628\u0639\u062f \u062a\u0646\u0632\u064a\u0644 \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0645\u0642\u0628\u0648\u0644\u0629 \u0648\u0627\u0644\u062e\u0633\u0627\u0631\u0629 \u0627\u0644\u0645\u062f\u0648\u0631\u0629 \u0645\u0646 \u0627\u0644\u0641\u062a\u0631\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0633\u0627\u0628\u0642\u0629 \u0648\u0627\u0644\u0625\u0639\u0641\u0627\u0621\u0627\u062a \u0627\u0644\u0634\u062e\u0635\u064a\u0629 \u0648\u0627\u0644\u062a\u0628\u0631\u0639\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u062a\u0648\u0627\u0644\u064a .
\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629:\u0645\u0642\u062f\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0648\u0641\u0642 \u0623\u062d\u0643\u0627\u0645 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646.
\u0631\u0635\u064a\u062f \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629:\u0645\u0642\u062f\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0628\u0639\u062f \u0625\u062c\u0631\u0627\u0621 \u0627\u0644\u062a\u0642\u0627\u0635 \u0648\u0641\u0642 \u0645\u0627 \u062a\u0642\u062a\u0636\u064a\u0647 \u0623\u062d\u0643\u0627\u0645 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0648\u0637\u0631\u062d \u062f\u0641\u0639\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0642\u062f\u0645\u0629 \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0642\u062a\u0637\u0639\u0629 \u0645\u0646 \u0627\u0644\u0645\u0635\u062f\u0631 \u0645\u0627 \u0644\u0645 \u062a\u0643\u0646 \u0642\u0637\u0639\u064a\u0629 .
\u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644\u064a\u0629:\u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u062a\u064a \u064a\u062a\u0645 \u0634\u0631\u0627\u0624\u0647\u0627 \u0623\u0648 \u0627\u0644\u0645\u0633\u062a\u0623\u062c\u0631\u0629 \u062a\u0645\u0648\u064a\u0644\u064a\u0627 \u0623\u0648 \u062a\u0644\u0643 \u0627\u0644\u062a\u064a \u0628\u062d\u0648\u0632\u0629 \u0627\u0644\u0645\u0643\u0644\u0641 \u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u062a\u0645\u0644\u0643 \u062d\u0627\u0644\u0627 \u0623\u0648 \u0645\u0622\u0644\u0627 \u0644\u063a\u0627\u064a\u0627\u062a \u0627\u0644\u0627\u062d\u062a\u0641\u0627\u0638 \u0628\u0647\u0627 \u0644\u0623\u0643\u062b\u0631 \u0645\u0646 \u0633\u0646\u0629 \u0648\u0627\u0644\u062a\u064a \u0644\u0627 \u062a\u0628\u0627\u0639 \u0648\u0644\u0627 \u062a\u0634\u062a\u0631\u0649 \u0636\u0645\u0646 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u0627\u0639\u062a\u064a\u0627\u062f\u064a \u0644\u0644\u0645\u0643\u0644\u0641.
\u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644\u064a:\u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0646\u0627\u062c\u0645 \u0639\u0646 \u0628\u064a\u0639 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644\u064a\u0629 \u0623\u0648 \u062a\u0628\u062f\u064a\u0644\u0647\u0627 .
\u0627\u0644\u062e\u0633\u0627\u0631\u0629 \u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644\u064a\u0629:\u0627\u0644\u062e\u0633\u0627\u0631\u0629 \u0627\u0644\u0646\u0627\u062c\u0645\u0629 \u0639\u0646 \u0628\u064a\u0639 \u0623\u0648 \u062a\u0628\u062f\u064a\u0644 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644\u064a\u0629 .
\u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629:\u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0645\u0643\u0648\u0646\u0629 \u0645\u0646 \u0627\u062b\u0646\u064a \u0639\u0634\u0631 \u0634\u0647\u0631\u0627 \u0645\u062a\u062a\u0627\u0644\u064a\u0627 \u0648\u0627\u0644\u062a\u064a \u064a\u063a\u0644\u0642 \u0627\u0644\u0634\u062e\u0635 \u062d\u0633\u0627\u0628\u0627\u062a\u0647 \u0641\u064a \u0646\u0647\u0627\u064a\u062a\u0647\u0627.
\u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629:\u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u062a\u064a \u062a\u062d\u062a\u0633\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633\u0647\u0627 \u0648\u0641\u0642 \u0623\u062d\u0643\u0627\u0645 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646.
\u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a:\u062a\u0635\u0631\u064a\u062d \u0628\u0627\u0644\u062f\u062e\u0644 \u0648\u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0648\u0627\u0644\u0627\u0639\u0641\u0627\u0621\u0627\u062a \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u064a\u0642\u062f\u0645\u0647 \u0627\u0644\u0634\u062e\u0635 \u0648\u0641\u0642 \u0627\u0644\u0646\u0645\u0648\u0630\u062c \u0627\u0644\u0645\u0639\u062a\u0645\u062f \u0645\u0646 \u0627\u0644\u062f\u0627\u0626\u0631\u0629.
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\u0627\u0644\u0634\u062e\u0635 \u0627\u0644\u0645\u0642\u064a\u0645:\u0627\u0644\u0634\u062e\u0635 \u0627\u0644\u0637\u0628\u064a\u0639\u064a \u0627\u0644\u0645\u0642\u064a\u0645 \u0623\u0648 \u0627\u0644\u0634\u062e\u0635 \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631\u064a \u0627\u0644\u0645\u0642\u064a\u0645 .
\u0627\u0644\u0634\u062e\u0635 \u0627\u0644\u0637\u0628\u064a\u0639\u064a \u0627\u0644\u0645\u0642\u064a\u0645:\u0645\u0646 \u0623\u0642\u0627\u0645 \u0641\u0639\u0644\u064a\u0627 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0644\u0645\u062f\u0629 \u0644\u0627 \u062a\u0642\u0644 \u0639\u0646 (183) \u064a\u0648\u0645\u0627 \u062e\u0644\u0627\u0644 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0633\u0648\u0627\u0621 \u0643\u0627\u0646\u062a \u0625\u0642\u0627\u0645\u062a\u0647 \u0645\u062a\u0635\u0644\u0629 \u0623\u0648 \u0645\u062a\u0642\u0637\u0639\u0629 \u0623\u0648 \u0627\u0644\u0645\u0648\u0638\u0641 \u0627\u0644\u0623\u0631\u062f\u0646\u064a \u0627\u0644\u0630\u064a \u064a\u0639\u0645\u0644 \u0641\u0639\u0644\u064a\u0627 \u0644\u0623\u064a \u0645\u062f\u0629 \u062e\u0644\u0627\u0644 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0644\u062f\u0649 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0623\u0648 \u0623\u064a \u0645\u0646 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0631\u0633\u0645\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0623\u0648 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0623\u0648 \u062e\u0627\u0631\u062c\u0647\u0627 .
\u0627\u0644\u0634\u062e\u0635 \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631\u064a \u0627\u0644\u0645\u0642\u064a\u0645: \u0627\u0644\u0634\u062e\u0635 \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631\u064a \u0627\u0644\u0630\u064a :-
1- \u062a\u0645 \u062a\u0623\u0633\u064a\u0633\u0647 \u0623\u0648 \u062a\u0633\u062c\u064a\u0644\u0647 \u0648\u0641\u0642 \u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629 \u0648\u0643\u0627\u0646 \u0644\u0647 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0645\u0631\u0643\u0632 \u0623\u0648 \u0641\u0631\u0639 \u064a\u0645\u0627\u0631\u0633 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0639\u0644\u0649 \u0639\u0645\u0644\u0647 \u0641\u064a\u0647\u0627\u060c \u0623\u0648
2- \u0645\u0631\u0643\u0632 \u0625\u062f\u0627\u0631\u062a\u0647 \u0627\u0644\u0631\u0626\u064a\u0633\u064a \u0623\u0648 \u0627\u0644\u0641\u0639\u0644\u064a \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629\u060c \u0623\u0648
3- \u062a\u0645\u0644\u0643 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0623\u0648 \u0623\u064a \u0645\u0646 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0631\u0633\u0645\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0623\u0648 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0646\u0633\u0628\u0629 \u062a\u0632\u064a\u062f \u0639\u0644\u0649 (50%) \u0645\u0646 \u0631\u0623\u0633\u0645\u0627\u0644\u0647 .
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\u0627\u0644\u0645\u0627\u062f\u0629(3):-
\u0623- \u064a\u062e\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0623\u064a \u062f\u062e\u0644 \u064a\u062a\u0623\u062a\u0649 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0644\u0623\u064a \u0634\u062e\u0635 \u0623\u0648 \u064a\u062c\u0646\u064a\u0647 \u0645\u0646\u0647\u0627 \u0628\u063a\u0636 \u0627\u0644\u0646\u0638\u0631 \u0639\u0646 \u0645\u0643\u0627\u0646 \u0627\u0644\u0648\u0641\u0627\u0621 \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u062f\u062e\u0648\u0644 \u0627\u0644\u062a\u0627\u0644\u064a\u0629:-
1- \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0645\u062a\u0623\u062a\u064a \u0645\u0646 \u0646\u0634\u0627\u0637 \u0627\u0644\u0623\u0639\u0645\u0627\u0644.
2- \u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0648\u0627\u0644\u0639\u0645\u0648\u0644\u0627\u062a \u0648\u0627\u0644\u062e\u0635\u0645\u064a\u0627\u062a \u0648\u0641\u0631\u0648\u0642\u0627\u062a \u0627\u0644\u0639\u0645\u0644\u0629 \u0648\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0648\u062f\u0627\u0626\u0639 \u0648\u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u062a\u0623\u062a\u064a\u0629 \u0645\u0646 \u0627\u0644\u0628\u0646\u0648\u0643 \u0648\u063a\u064a\u0631\u0647\u0627 \u0645\u0646 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631\u064a\u0629 \u0627\u0644\u0645\u0642\u064a\u0645\u0629.
3- \u0627\u0644\u0625\u062a\u0627\u0648\u0627\u062a .
4- \u0627\u0644\u062f\u062e\u0644 \u0645\u0646 \u0628\u064a\u0639 \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0633\u0648\u0627\u0621 \u062a\u0645 \u0628\u064a\u0639\u0647\u0627 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0623\u0648 \u062a\u0635\u062f\u064a\u0631\u0647\u0627 \u0645\u0646\u0647\u0627.
5- \u0627\u0644\u062f\u062e\u0640\u0640\u0644 \u0645\u0646 \u0628\u064a\u0639 \u0623\u0648 \u062a\u0623\u062c\u064a\u0631 \u0645\u0646\u0642\u0648\u0644\u0627\u062a \u0648\u0627\u0642\u0639\u0629 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 .
6- \u0627\u0644\u062f\u062e\u0644 \u0645\u0646 \u062a\u0623\u062c\u064a\u0631 \u0639\u0642\u0627\u0631\u0627\u062a \u0648\u0627\u0642\u0639\u0629 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0648\u0627\u0644\u062f\u062e\u0644 \u0645\u0646 \u0627\u0644\u062e\u0644\u0648 \u0648\u0627\u0644\u0645\u0641\u062a\u0627\u062d\u064a\u0629 .
7- \u0627\u0644\u062f\u062e\u0644 \u0645\u0646 \u0628\u064a\u0639 \u0623\u0648 \u062a\u0623\u062c\u064a\u0631 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u0639\u0646\u0648\u064a\u0629 \u0627\u0644\u0645\u0648\u062c\u0648\u062f\u0629 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u0634\u0647\u0631\u0629.
8- \u0627\u0644\u062f\u062e\u0644 \u0645\u0646 \u0623\u0642\u0633\u0627\u0637 \u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0628\u0645\u0648\u062c\u0628 \u0627\u062a\u0641\u0627\u0642\u0627\u062a \u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u0648\u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u0644\u0644\u0627\u062e\u0637\u0627\u0631 \u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u0645\u0644\u0643\u0629.
9- \u0627\u0644\u062f\u062e\u0644 \u0645\u0646 \u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0627\u062a\u0635\u0627\u0644\u0627\u062a \u0628\u062c\u0645\u064a\u0639 \u0635\u0648\u0631\u0647\u0627 \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u0627\u062a\u0635\u0627\u0644\u0627\u062a \u0627\u0644\u062f\u0648\u0644\u064a\u0629 .
10- \u0627\u0644\u062f\u062e\u0644 \u0645\u0646 \u0627\u0644\u0646\u0642\u0644 \u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0648\u0628\u064a\u0646 \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0648\u0623\u064a \u062f\u0648\u0644\u0629 \u0623\u062e\u0631\u0649.
11- \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0646\u0627\u062c\u0645 \u0639\u0646 \u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u062a\u0635\u062f\u064a\u0631 .
12- \u0628\u062f\u0644 \u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u0630\u064a \u064a\u062c\u0646\u064a\u0647 \u0627\u0644\u0634\u062e\u0635 \u063a\u064a\u0631 \u0627\u0644\u0645\u0642\u064a\u0645 \u0645\u0646 \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0648\u0627\u0644\u0646\u0627\u0634\u0626 \u0639\u0646 \u062e\u062f\u0645\u0629 \u0642\u062f\u0645\u0647\u0627 \u0644\u0623\u064a \u0634\u062e\u0635 \u0625\u0630\u0627 \u062a\u0645\u062a \u0645\u0632\u0627\u0648\u0644\u0629 \u0627\u0644\u0639\u0645\u0644 \u0623\u0648 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u0645\u062a\u0639\u0644\u0642 \u0628\u0630\u0644\u0643 \u0627\u0644\u0628\u062f\u0644 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0623\u0648 \u0625\u0630\u0627 \u062a\u0645 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0645\u062e\u0631\u062c\u0627\u062a \u0647\u0630\u0647 \u0627\u0644\u062e\u062f\u0645\u0629 \u062f\u0627\u062e\u0644\u0647\u0627 .
13- \u0627\u0644\u062f\u062e\u0644 \u0645\u0646 \u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062c\u0648\u0627\u0626\u0632 \u0648\u0627\u0644\u064a\u0627\u0646\u0635\u064a\u0628 \u0625\u0630\u0627 \u0632\u0627\u062f \u0645\u0642\u062f\u0627\u0631 \u0623\u0648 \u0642\u064a\u0645\u0629 \u0643\u0644 \u0645\u0646\u0647\u0627 \u0639\u0644\u0649 \u0623\u0644\u0641 \u062f\u064a\u0646\u0627\u0631 \u0633\u0648\u0627\u0621 \u0643\u0627\u0646\u062a \u0646\u0642\u062f\u064a\u0629 \u0623\u0648 \u0639\u064a\u0646\u064a\u0629 .
14- \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0646\u0627\u062c\u0645 \u0639\u0646 \u0623\u064a \u0639\u0642\u062f \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0643\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0648\u0643\u0627\u0644\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0645\u0627 \u0645\u0627\u062b\u0644\u0647\u0627 \u0633\u0648\u0627\u0621 \u0643\u0627\u0646 \u0645\u0635\u062f\u0631\u0647 \u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0623\u0648 \u062e\u0627\u0631\u062c\u0647\u0627 .
15- \u0623\u064a \u062f\u062e\u0644 \u0622\u062e\u0631 \u0644\u0645 \u064a\u062a\u0645 \u0625\u0639\u0641\u0627\u0624\u0647 \u0628\u0645\u0642\u062a\u0636\u0649 \u0623\u062d\u0643\u0627\u0645 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646.
\u0628- \u0644\u063a\u0627\u064a\u0627\u062a \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u064a\u062a\u0645 \u0627\u062d\u062a\u0633\u0627\u0628 \u0642\u064a\u0645\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0639\u064a\u0646\u064a \u062d\u0633\u0628 \u0633\u0639\u0631 \u0627\u0644\u0633\u0648\u0642 \u0641\u064a \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642 \u0644\u0630\u0644\u0643 \u0627\u0644\u062f\u062e\u0644.
\u062c- \u064a\u062e\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 :-
1- \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0635\u0627\u0641\u064a \u0627\u0644\u0630\u064a \u064a\u062a\u062d\u0642\u0642 \u0644\u0644\u0634\u062e\u0635 \u0627\u0644\u0645\u0642\u064a\u0645 \u0645\u0646 \u0623\u064a \u0645\u0635\u062f\u0631 \u062e\u0627\u0631\u062c \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0634\u0631\u064a\u0637\u0629 \u0627\u0646 \u064a\u0643\u0648\u0646 \u0642\u062f \u0646\u0634\u0623 \u0639\u0646 \u0627\u0645\u0648\u0627\u0644 \u0627\u0648 \u0648\u062f\u0627\u0626\u0639 \u0645\u0646 \u0627\u0644\u0645\u0645\u0644\u0643\u06290
2- \u0645\u062c\u0645\u0648\u0639 \u0627\u0644\u062f\u062e\u0648\u0644 \u0627\u0644\u0635\u0627\u0641\u064a\u0629 \u0627\u0644\u062a\u064a \u064a\u062d\u0642\u0642\u0647\u0627 \u0641\u0631\u0639 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0627\u0631\u062f\u0646\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0644\u0629 \u062e\u0627\u0631\u062c \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0648\u0627\u0644\u0645\u0639\u0644\u0646 \u0641\u064a \u0628\u064a\u0627\u0646\u0627\u062a\u0647\u0627 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062e\u062a\u0627\u0645\u064a\u0629 \u0627\u0644\u0645\u0635\u0627\u062f\u0642 \u0639\u0644\u064a\u0647\u0627 \u0645\u0646 \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u062e\u0627\u0631\u062c\u064a.
3- \u064a\u0639\u062a\u0628\u0631 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0635\u0627\u0641\u064a \u0627\u0644\u0645\u0634\u0627\u0631 \u0627\u0644\u064a\u0647 \u0641\u064a \u0627\u0644\u0628\u0646\u062f\u064a\u0646 (1) \u0648 (2) \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0641\u0642\u0631\u0629 \u062f\u062e\u0644\u0627 \u062e\u0627\u0636\u0639\u0627 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u062a\u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u064a\u0647 \u0628\u0646\u0633\u0628\u0629 (10%) \u0648\u0644\u0627 \u064a\u062c\u0648\u0632 \u0627\u0644\u0633\u0645\u0627\u062d \u0628\u062a\u0646\u0632\u064a\u0644 \u0623\u064a \u0645\u0628\u0644\u063a \u0627\u0648 \u062c\u0632\u0621 \u0645\u0646\u0647 \u0644\u0623\u064a \u0633\u0628\u0628 \u0645\u0646 \u0627\u0644\u0627\u0633\u0628\u0627\u0628.
\u0627\u0644\u0645\u0627\u062f\u0629(4):-
\u0623- \u064a\u0639\u0641\u0649 \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629:-
1- \u0645\u062e\u0635\u0635\u0627\u062a \u0627\u0644\u0645\u0644\u0643 .
2- \u062f\u062e\u0644 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0631\u0633\u0645\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0645\u0646 \u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0648\u064a\u0633\u062a\u062b\u0646\u0649 \u0645\u0646 \u0647\u0630\u0627 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0631\u0628\u062d \u0623\u064a \u0646\u0634\u0627\u0637 \u0627\u0633\u062a\u062b\u0645\u0627\u0631\u064a \u0627\u0648 \u0641\u0627\u0626\u0636 \u0627\u0644\u0627\u064a\u0631\u0627\u062f \u0627\u0644\u0633\u0646\u0648\u064a \u0627\u0644\u0630\u064a \u064a\u0642\u0631\u0631 \u0645\u062c\u0644\u0633 \u0627\u0644\u0648\u0632\u0631\u0627\u0621 \u0628\u0646\u0627\u0621 \u0639\u0644\u0649 \u062a\u0646\u0633\u064a\u0628 \u0627\u0644\u0648\u0632\u064a\u0631 \u0627\u062e\u0636\u0627\u0639\u0647 \u0644\u0644\u0636\u0631\u064a\u0628\u0629.
3- \u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u063a\u064a\u0631 \u0627\u0644\u0639\u0627\u0645\u0644\u0629 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0645\u062b\u0644 \u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u0642\u0631 \u0648\u0645\u0643\u062a\u0628 \u0627\u0644\u062a\u0645\u062b\u064a\u0644 \u0627\u0644\u0648\u0627\u0631\u062f\u0629 \u0625\u0644\u064a\u0647\u0627 \u0639\u0646 \u0623\u0639\u0645\u0627\u0644\u0647\u0627 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c.
4- \u062f\u062e\u0644 \u0627\u0644\u0623\u0648\u0642\u0627\u0641 \u0627\u0644\u062e\u064a\u0631\u064a\u0629 \u0648\u062f\u062e\u0644 \u0645\u0624\u0633\u0633\u0629 \u062a\u0646\u0645\u064a\u0629 \u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0623\u064a\u062a\u0627\u0645.
5- \u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0623\u0633\u0647\u0645 \u0648\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062d\u0635\u0635 \u0627\u0644\u062a\u064a \u064a\u0648\u0632\u0639\u0647\u0627 \u0627\u0644\u0634\u062e\u0635 \u0627\u0644\u0645\u0642\u064a\u0645 \u0628\u0627\u0633\u062a\u062b\u0646\u0627\u0621 \u062a\u0648\u0632\u064a\u0639 \u0623\u0631\u0628\u0627\u062d \u0635\u0646\u0627\u062f\u064a\u0642 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0645\u0634\u062a\u0631\u0643 \u0627\u0644\u0645\u062a\u0623\u062a\u064a\u0629 \u0644\u0644\u0628\u0646\u0648\u0643 \u0648\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0627\u062a\u0635\u0627\u0644\u0627\u062a \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0648\u0634\u0631\u0643\u0627\u062a \u062a\u0639\u062f\u064a\u0646 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0648\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u0648\u0634\u0631\u0643\u0627\u062a \u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u062a\u0623\u0645\u064a\u0646 \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\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631\u064a\u0648\u0646 \u0627\u0644\u0630\u064a\u0646 \u064a\u0645\u0627\u0631\u0633\u0648\u0646 \u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u062a\u0623\u062c\u064a\u0631 \u0627\u0644\u062a\u0645\u0648\u064a\u0644\u064a.
6- \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u0642\u0642\u0629 \u0645\u0646 \u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0628\u0627\u0633\u062a\u062b\u0646\u0627\u0621 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u062a\u062d\u0642\u0642\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u0634\u0645\u0648\u0644\u0629 \u0628\u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646.
7- \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0645\u062a\u0623\u062a\u064a \u0645\u0646 \u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0645\u0646 \u0627\u0644\u0645\u062a\u0627\u062c\u0631\u0629 \u0628\u0627\u0644\u062d\u0635\u0635 \u0648\u0627\u0644\u0623\u0633\u0647\u0645 \u0648\u0627\u0644\u0633\u0646\u062f\u0627\u062a \u0648\u0623\u0633\u0646\u0627\u062f \u0627\u0644\u0642\u0631\u0636 \u0648\u0633\u0646\u062f\u0627\u062a \u0627\u0644\u0645\u0642\u0627\u0631\u0636\u0629 \u0648\u0635\u0643\u0648\u0643 \u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u0627\u0633\u0644\u0627\u0645\u064a \u0648\u0633\u0646\u062f\u0627\u062a \u0627\u0644\u062e\u0632\u064a\u0646\u0629 \u0648\u0635\u0646\u0627\u062f\u064a\u0642 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0645\u0634\u062a\u0631\u0643 \u0648\u0627\u0644\u0639\u0642\u0648\u062f \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629 \u0648\u0639\u0642\u0648\u062f \u0627\u0644\u062e\u064a\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0623\u064a \u0645\u0646\u0647\u0627 \u060c \u0628\u0627\u0633\u062a\u062b\u0646\u0627\u0621 \u0627\u0644\u0645\u062a\u062d\u0642\u0642 \u0645\u0646 \u0623\u064a \u0645\u0646\u0647\u0627 \u0644\u0644\u0628\u0646\u0648\u0643 \u0648\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\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\u062a\u0623\u0645\u064a\u0646 \u0648\u0634\u0631\u0643\u0627\u062a \u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u062a\u0623\u0645\u064a\u0646 \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\u0623\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 \u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u062a\u0623\u062c\u064a\u0631 \u0627\u0644\u062a\u0645\u0648\u064a\u0644\u064a.
8- \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0630\u064a \u064a\u062d\u0642\u0642\u0647 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631 \u063a\u064a\u0631 \u0627\u0644\u0623\u0631\u062f\u0646\u064a \u0627\u0644\u0645\u0642\u064a\u0645 \u0645\u0646 \u0645\u0635\u0627\u062f\u0631 \u062e\u0627\u0631\u062c \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0648\u0627\u0644\u0646\u0627\u0634\u0626\u0629 \u0645\u0646 \u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0631\u0623\u0633\u0645\u0627\u0644\u0647 \u0627\u0644\u0623\u062c\u0646\u0628\u064a \u0648\u0627\u0644\u0639\u0648\u0627\u0626\u062f \u0648\u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0648\u062d\u0635\u064a\u0644\u0629 \u062a\u0635\u0641\u064a\u0629 \u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a\u0647 \u0623\u0648 \u0628\u064a\u0639 \u0645\u0634\u0631\u0648\u0639\u0647 \u0623\u0648 \u062d\u0635\u0635\u0647 \u0623\u0648 \u0623\u0633\u0647\u0645\u0647 \u0628\u0639\u062f \u0625\u062e\u0631\u0627\u062c\u0647\u0627 \u0645\u0646 \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0648\u0641\u0642 \u0623\u062d\u0643\u0627\u0645 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0623\u0648 \u0623\u064a \u0642\u0627\u0646\u0648\u0646 \u0622\u062e\u0631 \u064a\u062d\u0644 \u0645\u062d\u0644\u0647 .
9- \u0627\u0644\u062a\u0639\u0648\u064a\u0636\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062f\u0641\u0639\u0647\u0627 \u062c\u0647\u0627\u062a \u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u0628\u0627\u0633\u062a\u062b\u0646\u0627\u0621 \u0645\u0627 \u064a\u062f\u0641\u0639 \u0628\u062f\u0644 \u0641\u0642\u062f\u0627\u0646 \u0627\u0644\u062f\u062e\u0644 \u0645\u0646 \u0627\u0644\u0648\u0638\u064a\u0641\u0629 \u0623\u0648 \u0645\u0646 \u0646\u0634\u0627\u0637 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 .
10- \u0627\u0644\u062f\u062e\u0644 \u0645\u0646 \u0627\u0644\u0648\u0638\u064a\u0641\u0629 \u0627\u0644\u0645\u062f\u0641\u0648\u0639 \u0644\u0623\u0639\u0636\u0627\u0621 \u0627\u0644\u0633\u0644\u0643 \u0627\u0644\u062f\u0628\u0644\u0648\u0645\u0627\u0633\u064a \u0623\u0648 \u0627\u0644\u0642\u0646\u0635\u0644\u064a \u063a\u064a\u0631 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u064a\u0646 \u0627\u0644\u0645\u0645\u062b\u0644\u064a\u0646 \u0644\u0644\u062f\u0648\u0644 \u0627\u0644\u0623\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.
11- \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 \u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0627\u0644\u0646\u0627\u0641\u0630\u0629 .
12- \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 \u0628\u0645\u0642\u062a\u0636\u0649 \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0627\u0644\u0646\u0627\u0641\u0630\u0629 \u0627\u0648 \u0623\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 :
\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.
\u0628- \u0625\u062e\u0636\u0627\u0639 \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u062a\u064a \u062a\u0632\u064a\u062f \u0639\u0646 (5000) \u062f\u064a\u0646\u0627\u0631 \u0645\u0646 \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 \u0627\u0639\u062a\u0628\u0627\u0631\u0627 \u0645\u0646 1\/1\/2010 .
13- \u0623\u0648\u0644 (3500) \u062b\u0644\u0627\u062b\u0629 \u0622\u0644\u0627\u0641 \u0648\u062e\u0645\u0633\u0645\u0627\u0626\u0629 \u062f\u064a\u0646\u0627\u0631 \u0645\u0646 \u0625\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 0
14- \u062f\u062e\u0644 \u0627\u0644\u0623\u0639\u0645\u0649 \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.
15- \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 \u0627\u0644\u0648\u062f\u0627\u0626\u0639 \u0648\u0627\u0644\u0639\u0645\u0648\u0644\u0627\u062a \u0648\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0648\u062f\u0627\u0626\u0639 \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0629 \u0641\u064a \u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0628\u0646\u0648\u0643 \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u0644\u0627 \u062a\u062a\u0639\u0627\u0637\u0649 \u0628\u0627\u0644\u0641\u0627\u0626\u062f\u0629 .
16-\u0623\u0631\u0628\u0627\u062d \u0634\u0631\u0643\u0627\u062a \u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u063a\u064a\u0631 \u0627\u0644\u0639\u0627\u0645\u0644\u0629 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0646\u0627\u062c\u0645\u0629 \u0639\u0646 \u0639\u0642\u0648\u062f \u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u0627\u0644\u062a\u064a \u062a\u0628\u0631\u0645\u0647\u0627 \u0645\u0639\u0647\u0627 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u0627\u0644\u0639\u0627\u0645\u0644\u0629 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629.
17-\u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0630\u064a \u062a\u0634\u0645\u0644\u0647 \u0627\u062a\u0641\u0627\u0642\u0627\u062a \u0645\u0646\u0639 \u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u062a\u064a \u062a\u0639\u0642\u062f\u0647\u0627 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0648\u0628\u0627\u0644\u0642\u062f\u0631 \u0627\u0644\u0630\u064a \u062a\u0646\u0635 \u0639\u0644\u064a\u0647 \u0647\u0630\u0647 \u0627\u0644\u0627\u062a\u0641\u0627\u0642\u0627\u062a.
\u0628- \u064a\u0639\u0641\u0640\u0649 \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0645\u0646 \u0627\u0644\u0648\u0638\u064a\u0641\u0629 \u0627\u0644\u0645\u062a\u0623\u062a\u064a \u0645\u0645\u0627 \u064a\u0644\u064a:-
1- \u0627\u0644\u0645\u062e\u0635\u0635\u0627\u062a \u0648\u0627\u0644\u0639\u0644\u0627\u0648\u0627\u062a \u0627\u0644\u0625\u0636\u0627\u0641\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u062f\u0641\u0639 \u0628\u062d\u0643\u0645 \u0627\u0644\u0639\u0645\u0644 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c \u0644\u0623\u0639\u0636\u0627\u0621 \u0627\u0644\u0633\u0644\u0643 \u0627\u0644\u062f\u0628\u0644\u0648\u0645\u0627\u0633\u064a \u0648\u0627\u0644\u0642\u0646\u0635\u0644\u064a \u0627\u0644\u0623\u0631\u062f\u0646\u064a \u0648\u0641\u0642\u0627 \u0644\u0623\u062d\u0643\u0627\u0645 \u0646\u0638\u0627\u0645 \u0627\u0644\u0633\u0644\u0643 \u0627\u0644\u062f\u0628\u0644\u0648\u0645\u0627\u0633\u064a \u0648\u0644\u0645\u0648\u0638\u0641\u064a \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0648\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0631\u0633\u0645\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0641\u064a \u0623\u064a \u0645\u0646\u0647\u0627.
2- \u0648\u062c\u0628\u0627\u062a \u0627\u0644\u0637\u0639\u0627\u0645 \u0627\u0644\u0645\u0642\u062f\u0645\u0629 \u0644\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0641\u064a \u0645\u0648\u0642\u0639 \u0627\u0644\u0639\u0645\u0644.
3- \u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0625\u064a\u0648\u0627\u0621 \u0627\u0644\u0645\u0642\u062f\u0645\u0629 \u0644\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0641\u064a \u0645\u0648\u0642\u0639 \u0627\u0644\u0639\u0645\u0644.
4- \u0627\u0644\u0645\u0639\u062f\u0627\u062a \u0648\u0627\u0644\u0623\u0644\u0628\u0633\u0629 \u0627\u0644\u0636\u0631\u0648\u0631\u064a\u0629 \u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0639\u0645\u0644 \u0648\u0627\u0644\u062a\u064a \u064a\u0642\u062f\u0645\u0647\u0627 \u0635\u0627\u062d\u0628 \u0627\u0644\u0639\u0645\u0644 \u0644\u0644\u0645\u0648\u0638\u0641.
¬\u062c- \u064a\u0639\u0641\u0649 \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u062f\u062e\u0644 \u0643\u0644 \u0645\u0646 \u0627\u0644\u0627\u0634\u062e\u0627\u0635 \u0648\u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u062a\u0627\u0644\u064a\u0629 \u0639\u0644\u0649 \u0627\u0646 \u062a\u062d\u062f\u062f \u0627\u0644\u0627\u062d\u0643\u0627\u0645 \u0648\u0627\u0644\u0634\u0631\u0648\u0637 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0647\u0630\u0627 \u0627\u0644\u0627\u0639\u0641\u0627\u0621 \u0628\u0645\u0642\u062a\u0636\u0649 \u0646\u0638\u0627\u0645 \u064a\u0635\u062f\u0631 \u0644\u0647\u0630\u0647 \u0627\u0644\u063a\u0627\u064a\u0629:-
1- \u0627\u0644\u0627\u062d\u0632\u0627\u0628 \u0648\u0627\u0644\u0646\u0642\u0627\u0628\u0627\u062a \u0648\u0627\u0644\u0647\u064a\u0626\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0628\u0645\u0627 \u0641\u064a\u0647\u0627 \u0627\u0644\u063a\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0648\u0627\u0644\u062c\u0645\u0639\u064a\u0627\u062a \u0627\u0644\u062a\u0639\u0627\u0648\u0646\u064a\u0629 \u0648\u0627\u0644\u062c\u0645\u0639\u064a\u0627\u062a \u0627\u0644\u0623\u062e\u0631\u0649 \u0627\u0644\u0645\u0633\u062c\u0644\u0629 \u0648\u0627\u0644\u0645\u0631\u062e\u0635\u0629 \u0642\u0627\u0646\u0648\u0646\u0627 \u0645\u0646 \u0639\u0645\u0644 \u0644\u0627 \u064a\u0633\u062a\u0647\u062f\u0641 \u0627\u0644\u0631\u0628\u062d.
2- \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u062f\u064a\u0646\u064a\u0629 \u0623\u0648 \u0627\u0644\u062e\u064a\u0631\u064a\u0629 \u0623\u0648 \u0627\u0644\u062b\u0642\u0627\u0641\u064a\u0629 \u0623\u0648 \u0627\u0644\u062a\u0631\u0628\u0648\u064a\u0629 \u0623\u0648 \u0627\u0644\u0631\u064a\u0627\u0636\u064a\u0629 \u0623\u0648 \u0627\u0644\u0635\u062d\u064a\u0629 \u0627\u0644\u062a\u064a \u0644\u0627 \u062a\u0633\u062a\u0647\u062f\u0641 \u0627\u0644\u0631\u0628\u062d.
3- \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u0639\u0641\u0627\u0629 \u0627\u0644\u0645\u0633\u062c\u0644\u0629 \u0628\u0645\u0648\u062c\u0628 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0627\u0644\u0645\u062a\u0623\u062a\u064a \u0644\u0647\u0627 \u0645\u0646 \u0645\u0632\u0627\u0648\u0644\u0629 \u0623\u0639\u0645\u0627\u0644\u0647\u0627 \u062e\u0627\u0631\u062c \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0628\u0627\u0633\u062a\u062b\u0646\u0627\u0621 \u0627\u0644\u062f\u062e\u0648\u0644 \u0627\u0644\u0645\u062a\u0623\u062a\u064a\u0629 \u0644\u0647\u0627 \u0645\u0646 \u0645\u0635\u0627\u062f\u0631 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0628\u0645\u0648\u062c\u0628 \u0623\u062d\u0643\u0627\u0645 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 .
4- \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u062a\u064a \u0644\u0627 \u062a\u0647\u062f\u0641 \u0625\u0644\u0649 \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0645\u0633\u062c\u0644\u0629 \u0628\u0645\u0648\u062c\u0628 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a.
\u062f- \u0644\u0627 \u064a\u062e\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u062f\u062e\u0644 \u0635\u0646\u0627\u062f\u064a\u0642 \u0627\u0644\u062a\u0642\u0627\u0639\u062f \u0627\u0644\u0639\u0627\u0645\u0629 \u0623\u0648 \u0635\u0646\u0627\u062f\u064a\u0642 \u0627\u0644\u062a\u0642\u0627\u0639\u062f \u0627\u0644\u062e\u0627\u0635\u0629 \u0648\u0635\u0646\u0627\u062f\u064a\u0642 \u0627\u0644\u0627\u062f\u062e\u0627\u0631 \u0648\u0627\u0644\u062a\u0648\u0641\u064a\u0631 \u0648\u063a\u064a\u0631\u0647\u0627 \u0645\u0646 \u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u0627\u0644\u0645\u0648\u0627\u0641\u0642 \u0639\u0644\u064a\u0647\u0627 \u0645\u0646 \u0627\u0644\u0648\u0632\u064a\u0631 \u0645\u0646 \u0645\u0633\u0627\u0647\u0645\u0627\u062a \u0627\u0644\u0645\u0634\u062a\u0631\u0643\u064a\u0646 \u0648\u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0639\u0645\u0644 .
\u0647\u0640- \u064a\u062c\u0648\u0632 \u0625\u0639\u0641\u0627\u0621 \u0623\u0631\u0628\u0627\u062d \u0623\u0646\u0648\u0627\u0639 \u0645\u062d\u062f\u062f\u0629 \u0645\u0646 \u0635\u0627\u062f\u0631\u0627\u062a \u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u0645\u0646\u0634\u0623 \u0627\u0644\u0645\u062d\u0644\u064a \u0644\u062e\u0627\u0631\u062c \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0643\u0644\u064a\u0627 \u0627\u0648 \u062c\u0632\u0626\u064a\u0627 \u0639\u0644\u0649 \u0623\u0646 \u064a\u062a\u0645 \u062a\u062d\u062f\u064a\u062f \u0623\u0633\u0633 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0648\u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0634\u0645\u0648\u0644\u0629 \u0628\u0647\u0630\u0627 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0648\u0646\u0633\u0628\u062a\u0647 \u0648\u0645\u062f\u062a\u0647 \u0628\u0645\u0648\u062c\u0628 \u0646\u0638\u0627\u0645 \u064a\u0635\u062f\u0631 \u0644\u0647\u0630\u0647 \u0627\u0644\u063a\u0627\u064a\u0629 .
\u0648- \u0645\u0639 \u0645\u0631\u0627\u0639\u0627\u0629 \u0627\u0644\u0628\u0646\u062f (17) \u0645\u0646 \u0627\u0644\u0641\u0642\u0631\u0629 (\u0623) \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0627\u062f\u0629\u060c \u0644\u0627 \u062a\u0633\u0631\u064a \u0627\u0644\u0625\u0639\u0641\u0627\u0621\u0627\u062a \u0627\u0644\u0648\u0627\u0631\u062f\u0629 \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u0645\u0627\u062f\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0641\u0642 \u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0641\u0642\u0631\u0629 (\u062c) \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 (3) \u0645\u0646 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646.
\u0627\u0644\u0645\u0627\u062f\u0629(5):
\u0623- \u064a\u0639\u0641\u0649 \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0643\u0627\u0645\u0644 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0644\u0644\u0634\u062e\u0635 \u0627\u0644\u0645\u062a\u0623\u062a\u064a \u0645\u0646 \u0646\u0634\u0627\u0637 \u0632\u0631\u0627\u0639\u064a \u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u0645\u0644\u0643\u0629.
\u0628- \u0644\u063a\u0627\u064a\u0627\u062a \u0647\u0630\u0647 \u0627\u0644\u0645\u0627\u062f\u0629\u060c \u064a\u0639\u0646\u064a \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u0632\u0631\u0627\u0639\u064a \u0645\u0627 \u064a\u0644\u064a :-
1- \u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0645\u062d\u0627\u0635\u064a\u0644 \u0648\u0627\u0644\u062d\u0628\u0648\u0628 \u0648\u0627\u0644\u062e\u0636\u0631\u0627\u0648\u0627\u062a \u0648\u0627\u0644\u0641\u0648\u0627\u0643\u0647 \u0648\u0627\u0644\u0646\u0628\u0627\u062a\u0627\u062a \u0648\u0627\u0644\u0632\u0647\u0648\u0631 \u0648\u0627\u0644\u0623\u0634\u062c\u0627\u0631.
2- \u062a\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u0648\u0627\u0634\u064a \u0648\u0627\u0644\u0623\u0633\u0645\u0627\u0643 \u0648\u0627\u0644\u0637\u064a\u0648\u0631 \u0648\u0627\u0644\u0646\u062d\u0644 \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0628\u064a\u0636 \u0648\u0627\u0644\u0639\u0633\u0644.
\u0627\u0644\u0645\u0627\u062f\u0629( 6):
\u062a\u0646\u0632\u0644 \u0644\u0644\u0645\u0643\u0644\u0641 \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0645\u0642\u0628\u0648\u0644\u0629 \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0645\u0628\u064a\u0646\u0629 \u062a\u0627\u0644\u064a\u0627 \u0639\u0644\u0649 \u0623\u0646 \u064a\u062d\u062f\u062f \u0627\u0644\u0646\u0638\u0627\u0645 \u0623\u062d\u0643\u0627\u0645 \u0647\u0630\u0627 \u0627\u0644\u062a\u0646\u0632\u064a\u0644 \u0648\u0627\u062c\u0631\u0627\u0621\u0627\u062a\u0647:-
\u0623- \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629 \u0639\u0646 \u062f\u062e\u0644\u0647 \u0627\u0644\u0645\u062a\u0623\u062a\u064a \u0645\u0646 \u0645\u0635\u0627\u062f\u0631 \u062e\u0627\u0631\u062c \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0648\u0627\u0644\u0630\u064a \u062e\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u064a\u0647\u0627 \u0648\u0641\u0642 \u0623\u062d\u0643\u0627\u0645 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0641\u064a \u062d\u0627\u0644 \u0639\u062f\u0645 \u0648\u062c\u0648\u062f \u0627\u062a\u0641\u0627\u0642\u064a\u0629 \u0644\u062a\u062c\u0646\u0628 \u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0645\u0627 \u0641\u064a \u062d\u0627\u0644 \u0648\u062c\u0648\u062f \u062a\u0644\u0643 \u0627\u0644\u0627\u062a\u0641\u0627\u0642\u064a\u0629 \u064a\u062a\u0645 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0627\u062d\u0643\u0627\u0645 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0637\u0631\u0642 \u062a\u062c\u0646\u0628 \u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0648\u0627\u0631\u062f\u0629 \u0641\u064a\u0647\u0627.
\u0628- \u0627\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u0631\u0627\u0628\u062d\u0629 \u0648\u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629 \u0623\u0648 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629.
\u062c- \u0645\u062e\u0635\u0635\u0627\u062a \u0627\u0644\u0628\u0646\u0648\u0643 \u0648\u0641\u0642 \u0623\u062d\u0643\u0627\u0645 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0628\u0646\u0648\u0643 \u0645\u0639 \u0645\u0631\u0627\u0639\u0627\u0629 \u0645\u0627 \u064a\u0644\u064a:-
1- \u064a\u0644\u062a\u0632\u0645 \u0627\u0644\u0628\u0646\u0643 \u0628\u062a\u062e\u0641\u064a\u0636 \u0627\u0644\u0645\u062e\u0635\u0635 \u0627\u0644\u062e\u0627\u0635 \u0627\u0644\u0645\u0631\u0635\u0648\u062f \u0645\u0642\u0627\u0628\u0644 \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646 \u063a\u064a\u0631 \u0627\u0644\u0639\u0627\u0645\u0644 \u0641\u064a \u0623\u064a \u0645\u0646 \u0627\u0644\u062d\u0627\u0644\u0627\u062a \u0627\u0644\u062a\u0627\u0644\u064a\u0629:-
\u0623- \u062a\u062d\u0648\u064a\u0644 \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646 \u063a\u064a\u0631 \u0627\u0644\u0639\u0627\u0645\u0644 \u0625\u0644\u0649 \u0627\u0626\u062a\u0645\u0627\u0646 \u0639\u0627\u0645\u0644 \u0648\u0641\u0642 \u0627\u062d\u0643\u0627\u0645 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0628\u0646\u0648\u0643 .
\u0628- \u062a\u062d\u0635\u064a\u0644 \u0642\u064a\u0645\u0629 \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646 \u063a\u064a\u0631 \u0627\u0644\u0639\u0627\u0645\u0644 .
\u062c- \u0634\u0637\u0640\u0640\u0640\u0628 \u0642\u064a\u0645\u0629 \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646 \u0628\u0627\u0639\u062a\u0628\u0627\u0631\u0647 \u062f\u064a\u0646\u0627 \u0647\u0627\u0644\u0643\u0627 .
\u062f-\u0623\u064a \u062d\u0627\u0644\u0629 \u0623\u062e\u0631\u0649 \u064a\u062d\u062f\u062f\u0647\u0627 \u0627\u0644\u0628\u0646\u0643 \u0627\u0644\u0645\u0631\u0643\u0632\u064a.
2- \u0641\u064a \u062d\u0627\u0644 \u062a\u062e\u0641\u064a\u0636 \u0627\u0644\u0645\u062e\u0635\u0635 \u0627\u0644\u062e\u0627\u0635 \u0644\u0644\u0627\u0626\u062a\u0645\u0627\u0646 \u063a\u064a\u0631 \u0627\u0644\u0639\u0627\u0645\u0644 \u064a\u0644\u062a\u0632\u0645 \u0627\u0644\u0628\u0646\u0643 \u0628\u0625\u0638\u0647\u0627\u0631 \u0642\u064a\u0645\u0629 \u0627\u0644\u062a\u062e\u0641\u064a\u0636 \u0627\u0644\u0630\u064a \u0633\u0628\u0642 \u0642\u0628\u0648\u0644\u0647 \u0636\u0631\u064a\u0628\u064a\u0627 \u0641\u064a \u062f\u062e\u0644\u0647 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0648\u0630\u0644\u0643 \u0641\u064a \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u062a\u064a \u062c\u0631\u0649 \u0641\u064a\u0647\u0627 \u0627\u0644\u062a\u062e\u0641\u064a\u0636 .
\u062f- \u0645\u062e\u0635\u0635\u0627\u062a \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0623\u0642\u0633\u0627\u0637 \u063a\u064a\u0631 \u0627\u0644\u0645\u0643\u062a\u0633\u0628\u0629 \u0648\u0645\u062e\u0635\u0635 \u0627\u0644\u0627\u062f\u0639\u0627\u0621\u0627\u062a \u0627\u0644\u0645\u0628\u0644\u063a\u0629 \u062a\u062d\u062a \u0627\u0644\u062a\u0633\u0648\u064a\u0629 \u0648\u0627\u0644\u0645\u062e\u0635\u0635 \u0627\u0644\u062d\u0633\u0627\u0628\u064a \u0645\u0646 \u062f\u062e\u0644\u0647\u0627 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0639\u0644\u0649 \u0623\u0646 \u064a\u0636\u0627\u0641 \u0625\u0644\u0649 \u0647\u0630\u0627 \u0627\u0644\u062f\u062e\u0644 \u0645\u0627 \u062a\u0645 \u062a\u0646\u0632\u064a\u0644\u0647 \u0645\u0646 \u062a\u0644\u0643 \u0627\u0644\u0645\u062e\u0635\u0635\u0627\u062a \u062e\u0644\u0627\u0644 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0633\u0627\u0628\u0642\u0629 \u0645\u0628\u0627\u0634\u0631\u0629 \u0648\u0630\u0644\u0643 \u0628\u0639\u062f \u062e\u0635\u0645 \u062d\u0635\u0629 \u0645\u0639\u064a\u062f\u064a \u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u0648\u0641\u0642 \u0627\u0644\u0623\u062d\u0643\u0627\u0645 \u0648\u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u062d\u062f\u062f\u0647\u0627 \u0646\u0638\u0627\u0645 \u064a\u0635\u062f\u0631 \u0644\u0647\u0630\u0647 \u0627\u0644\u063a\u0627\u064a\u0629.
\u0647- \u0645\u062e\u0635\u0635\u0627\u062a \u0627\u0644\u062f\u064a\u0648\u0646 \u0627\u0644\u0645\u0634\u0643\u0648\u0643 \u0641\u064a\u0647\u0627 \u0644\u0644\u0645\u0643\u0644\u0641\u064a\u0646 \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0639\u062f\u0627 \u0627\u0644\u0648\u0627\u0631\u062f\u0629 \u0641\u064a \u0627\u0644\u0641\u0642\u0631\u0629 (\u062c) \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0627\u062f\u0629 \u0648\u0627\u0644\u0630\u064a\u0646 \u064a\u0644\u062a\u0632\u0645\u0648\u0646 \u0628\u062a\u0646\u0638\u064a\u0645 \u0627\u0644\u0633\u062c\u0644\u0627\u062a \u0648\u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0648\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0639\u062f\u0629 \u0648\u0641\u0642 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062f\u0642\u0642\u0629 \u0645\u0646 \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a .
\u0648- \u0627\u0644\u062f\u064a\u0640\u0648\u0646 \u0627\u0644\u0647\u0627\u0644\u0643\u0629 \u0627\u0644\u062a\u064a \u0633\u0628\u0642 \u0627\u062d\u062a\u0633\u0627\u0628\u0647\u0627 \u0636\u0645\u0646 \u062f\u062e\u0644\u0647 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0648\u0641\u064a \u062d\u0627\u0644 \u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u062f\u064a\u0646 \u0627\u0644\u0647\u0627\u0644\u0643 \u0623\u0648 \u0623\u064a \u062c\u0632\u0621 \u0645\u0646\u0647 \u0628\u0639\u062f \u062a\u0646\u0632\u064a\u0644\u0647 \u064a\u0636\u0627\u0641 \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0630\u064a \u062a\u0645 \u062a\u062d\u0635\u064a\u0644\u0647 \u0625\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0641\u064a \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0645 \u062a\u062d\u0635\u064a\u0644\u0647 \u0641\u064a\u0647\u0627.
\u0632- \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629 \u0644\u062a\u0623\u0645\u064a\u0646 \u0627\u0644\u0623\u062e\u0637\u0627\u0631 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0646\u0634\u0627\u0637\u0647 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 .
\u062d- \u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644\u064a\u0629 \u0648\u0625\u0637\u0641\u0627\u0621 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u0639\u0646\u0648\u064a\u0629 \u0628\u0645\u0627 \u0641\u064a\u0647\u0627 \u0627\u0644\u0634\u0647\u0631\u0629 \u0627\u0644\u0645\u0633\u062a\u0639\u0645\u0644\u0629 \u0644\u063a\u0627\u064a\u0627\u062a \u0625\u0646\u062a\u0627\u062c \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u062a\u0646\u0642\u064a\u0628 \u0639\u0646 \u0627\u0644\u0645\u0635\u0627\u062f\u0631 \u0627\u0644\u0637\u0628\u064a\u0639\u064a\u0629 \u0648\u0641\u0642 \u0627\u0644\u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u062a\u0627\u0644\u064a\u0629:-
1- \u0644\u0627 \u064a\u062c\u0648\u0632 \u0644\u0644\u0645\u0643\u0644\u0641 \u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0642\u064a\u0645\u0629 \u0627\u0644\u0623\u0631\u0636 \u0648\u0623\u064a \u0623\u0635\u0648\u0644 \u0623\u062e\u0631\u0649 \u0644\u0627 \u062a\u0641\u0642\u062f \u0642\u064a\u0645\u062a\u0647\u0627 \u0645\u0639 \u0645\u0631\u0648\u0631 \u0627\u0644\u0632\u0645\u0646.
2- \u064a\u062d\u062f\u062f \u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0623\u0648 \u0625\u0637\u0641\u0627\u0621 \u0627\u0644\u0623\u0635\u0648\u0644 \u0628\u0646\u0633\u0628 \u0645\u0626\u0648\u064a\u0629 \u0645\u0646 \u062a\u0643\u0644\u0641\u062a\u0647\u0627 \u0627\u0644\u0623\u0635\u0644\u064a\u0629 \u0639\u0644\u0649 \u0623\u0646 \u062a\u062d\u062f\u062f \u0637\u0631\u0642 \u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0648\u0627\u0644\u0627\u0637\u0641\u0627\u0621 \u0648\u0627\u0644\u0627\u062d\u0643\u0627\u0645 \u0648\u0627\u0644\u0646\u0633\u0628 \u0648\u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0630\u0644\u0643 \u0628\u0645\u0648\u062c\u0628 \u0646\u0638\u0627\u0645 \u064a\u0635\u062f\u0631 \u0644\u0647\u0630\u0647 \u0627\u0644\u063a\u0627\u064a\u0629.
\u0637- \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629 \u0639\u0644\u0649 \u0623\u0646\u0634\u0637\u062a\u0647 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629.
\u064a- \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629 \u062a\u0639\u0648\u064a\u0636\u0627 \u0645\u062f\u0646\u064a\u0627 \u0628\u0645\u0642\u062a\u0636\u0649 \u0639\u0642\u0648\u062f \u0623\u0628\u0631\u0645\u0647\u0627 \u0627\u0644\u0645\u0643\u0644\u0641 \u0644\u063a\u0627\u064a\u0627\u062a \u0645\u0645\u0627\u0631\u0633\u0629 \u0623\u0646\u0634\u0637\u062a\u0647 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629.
\u0643- \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u062a\u064a \u064a\u062f\u0641\u0639\u0647\u0627 \u0635\u0627\u062d\u0628 \u0627\u0644\u0639\u0645\u0644 \u0639\u0646 \u0645\u0648\u0638\u0641\u064a\u0647 \u0644\u0644\u0645\u0624\u0633\u0633\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a \u060c \u0648\u0645\u0633\u0627\u0647\u0645\u062a\u0647 \u0641\u064a \u0623\u064a \u0635\u0646\u062f\u0648\u0642 \u062a\u0642\u0627\u0639\u062f \u0623\u0648 \u0627\u062f\u062e\u0627\u0631 \u0623\u0648 \u0623\u064a \u0635\u0646\u062f\u0648\u0642 \u0622\u062e\u0631 \u064a\u0624\u0633\u0633\u0647 \u0635\u0627\u062d\u0628 \u0627\u0644\u0639\u0645\u0644 \u0628\u0645\u0648\u0627\u0641\u0642\u0629 \u0627\u0644\u0648\u0632\u064a\u0631 \u0644\u0645\u0635\u0644\u062d\u0629 \u0645\u0648\u0638\u0641\u064a\u0647.
\u0644- \u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0636\u064a\u0627\u0641\u0629 \u0648\u0627\u0644\u0633\u0641\u0631 \u0627\u0644\u062a\u064a \u064a\u062a\u0643\u0628\u062f\u0647\u0627 \u0627\u0644\u0645\u0643\u0644\u0641.
\u0645- \u0646\u0641\u0642\u0627\u062a \u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0648\u0648\u062c\u0628\u0627\u062a \u0637\u0639\u0627\u0645\u0647\u0645 \u0641\u064a \u0645\u0648\u0642\u0639 \u0627\u0644\u0639\u0645\u0644 \u0648\u0633\u0641\u0631\u0647\u0645 \u0648\u062a\u0646\u0642\u0644\u0647\u0645 \u0648\u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u0639\u0644\u0649 \u062d\u064a\u0627\u062a\u0647\u0645 \u0636\u062f \u0625\u0635\u0627\u0628\u0627\u062a \u0627\u0644\u0639\u0645\u0644 \u0627\u0648 \u0627\u0644\u0648\u0641\u0627\u0629 \u0648\u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u0627\u0644\u0635\u062d\u064a \u0627\u0644\u0630\u064a \u064a\u062f\u0641\u0639\u0647 \u0635\u0627\u062d\u0628 \u0627\u0644\u0639\u0645\u0644 \u0639\u0646 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0648\u0645\u0639\u0627\u0644\u064a\u0647\u0645.
\u0646- \u0646\u0641\u0642\u0627\u062a \u0627\u0644\u062a\u0633\u0648\u064a\u0642 \u0648\u0627\u0644\u0628\u062d\u062b \u0627\u0644\u0639\u0644\u0645\u064a \u0648\u0627\u0644\u062a\u0637\u0648\u064a\u0631 \u0648\u0627\u0644\u062a\u062f\u0631\u064a\u0628 .
\u0633- \u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0641\u062a\u0631\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0633\u0627\u0628\u0642\u0629 \u0627\u0644\u062a\u064a \u0644\u0645 \u062a\u0643\u0646 \u0645\u062d\u062f\u062f\u0629 \u0648\u0646\u0647\u0627\u0626\u064a\u0629.
\u0627\u0644\u0645\u0627\u062f\u0629 (7)
\u0644\u0627 \u064a\u062c\u0648\u0632 \u0644\u0644\u0645\u0643\u0644\u0641 \u062a\u0646\u0632\u064a\u0644 \u0645\u0627 \u064a\u0644\u064a:-
\u0623- \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0627\u0644\u063a\u0631\u0627\u0645\u0627\u062a \u0648\u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0623\u062e\u0631\u0649 \u0627\u0644\u0645\u062a\u0631\u062a\u0628\u0629 \u0628\u0645\u0642\u062a\u0636\u0649 \u0623\u062d\u0643\u0627\u0645 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646.
\u0628-\u0627\u0644\u063a\u0631\u0627\u0645\u0627\u062a \u0627\u0644\u062c\u0632\u0627\u0626\u064a\u0629 \u0648\u0627\u0644\u063a\u0631\u0627\u0645\u0627\u062a \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629 \u062a\u0639\u0648\u064a\u0636\u0627 \u0645\u062f\u0646\u064a\u0627 \u0628\u0645\u0648\u062c\u0628 \u0627\u062d\u0643\u0627\u0645 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 0
\u062c-\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644\u064a\u0629 \u0648\u062a\u0631\u0643\u064a\u0628\u0647\u0627 \u0648\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u0639\u0646\u0648\u064a\u0629 \u0645\u0639 \u0645\u0631\u0627\u0639\u0627\u0629 \u0645\u0627 \u0648\u0631\u062f \u0641\u064a \u0627\u0644\u0641\u0642\u0631\u0629 (\u062d) \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 (6) \u0645\u0646 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646.
\u062f-\u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u0637\u0639\u064a\u0629 \u0623\u0648 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0645\u0639\u0641\u0649 \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0623\u0646 \u062a\u062d\u062f\u062f \u0627\u0644\u062a\u0639\u0644\u064a\u0645\u0627\u062a \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629 \u0643\u064a\u0641\u064a\u0629 \u0627\u062d\u062a\u0633\u0627\u0628 \u0647\u0630\u0647 \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641.
\u0647\u0640-\u0645\u0627 \u0632\u0627\u062f \u0639\u0644\u0649 (5%) \u062e\u0645\u0633\u0629 \u0628\u0627\u0644\u0645\u0627\u0626\u0629 \u0645\u0646 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0644\u0641\u0631\u0639 \u0627\u0644\u0634\u062e\u0635 \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631\u064a \u0627\u0644\u0623\u062c\u0646\u0628\u064a \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u064a\u0645\u0627 \u064a\u062a\u0639\u0644\u0642 \u0628\u062d\u0635\u062a\u0647 \u0645\u0646 \u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0631\u0626\u064a\u0633\u064a \u0627\u0644\u0645\u0648\u062c\u0648\u062f \u062e\u0627\u0631\u062c \u0627\u0644\u0645\u0645\u0644\u0643\u0629.
\u0648-\u0627\u0644\u0645\u062e\u0635\u0635\u0627\u062a \u0648\u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0637\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u0644\u0645 \u064a\u0631\u062f \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0646\u0635 \u0635\u0631\u064a\u062d \u0639\u0644\u0649 \u062a\u0646\u0632\u064a\u0644\u0647\u0627 .
\u0632-\u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629 \u0627\u0644\u062c\u0627\u0626\u0632 \u0627\u0633\u062a\u0631\u062f\u0627\u062f\u0647\u0627 \u0628\u0645\u0648\u062c\u0628 \u0628\u0648\u0644\u064a\u0635\u0629 \u062a\u0623\u0645\u064a\u0646 \u0623\u0648 \u0639\u0642\u062f .
\u062d-\u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0645\u0646\u0632\u0644\u064a\u0629 \u0623\u0648 \u0627\u0644\u0634\u062e\u0635\u064a\u0629 \u0623\u0648 \u0627\u0644\u062e\u0627\u0635\u0629 .
\u0627\u0644\u0645\u0627\u062f\u0629(8):
-\u0623- 1- \u0627\u0630\u0627 \u0644\u062d\u0642\u062a \u062e\u0633\u0627\u0631\u0629 \u0628\u0627\u0644\u0634\u062e\u0635 \u0641\u064a \u0623\u064a \u0645\u0646 \u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0641\u064a\u062a\u0645 \u062a\u0646\u0632\u064a\u0644\u0647\u0627 \u0645\u0646 \u0623\u0631\u0628\u0627\u062d \u0645\u0635\u0627\u062f\u0631 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0623\u062e\u0631\u0649 \u0641\u064a \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0630\u0627\u062a\u0647\u0627 .
2- \u0625\u0630\u0627 \u0628\u0644\u063a\u062a \u0627\u0644\u062e\u0633\u0627\u0631\u0629 \u0645\u0642\u062f\u0627\u0631\u0627 \u0644\u0627 \u064a\u0645\u0643\u0646 \u062a\u0646\u0632\u064a\u0644\u0647 \u0628\u0627\u0644\u0643\u0627\u0645\u0644 \u0641\u064a\u062f\u0648\u0631 \u0631\u0635\u064a\u062f\u0647\u0627 \u0644\u0644\u0641\u062a\u0631\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0644\u0627\u062d\u0642\u0629 \u0644\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u062a\u064a \u0648\u0642\u0639\u062a \u0641\u064a\u0647\u0627 \u0648\u0628\u062d\u062f \u0623\u0639\u0644\u0649 \u0644\u0627 \u064a\u062a\u062c\u0627\u0648\u0632 \u062e\u0645\u0633 \u0633\u0646\u0648\u0627\u062a \u0644\u0627\u0643\u062a\u0633\u0627\u0628\u0647\u0627 \u0627\u0644\u0635\u0641\u0629 \u0627\u0644\u0642\u0637\u0639\u064a\u0629.
\u0628- \u062a\u062f\u0648\u0631 \u062e\u0633\u0627\u0626\u0631 \u0646\u0634\u0627\u0637 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0645\u062a\u062d\u0642\u0642\u0629 \u062e\u0627\u0631\u062c \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0644\u062a\u0646\u0632\u0644 \u0645\u0646 \u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0646\u0634\u0627\u0637 \u0630\u0627\u062a\u0647 \u0627\u0644\u0645\u062a\u062d\u0642\u0642\u0629 \u062e\u0627\u0631\u062c\u0647\u0627 .
\u062c- \u0644\u0627 \u064a\u062c\u0648\u0632 \u0623\u0646 \u064a\u0634\u0645\u0644 \u0645\u0628\u0644\u063a \u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0627\u0644\u0645\u062f\u0648\u0631\u0629 \u0623\u064a \u0645\u0628\u0627\u0644\u063a \u062a\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u062a\u0628\u0631\u0639\u0627\u062a \u0623\u0648 \u0627\u0644\u0625\u0639\u0641\u0627\u0621\u0627\u062a \u0627\u0644\u0634\u062e\u0635\u064a\u0629 .
\u062f- \u0644\u0627 \u064a\u062c\u0648\u0632 \u062a\u0646\u0632\u064a\u0644 \u0627\u0644\u062e\u0633\u0627\u0631\u0629 \u0623\u0648 \u062a\u062f\u0648\u064a\u0631\u0647\u0627 \u0648\u0627\u0644\u062a\u064a \u0644\u0648 \u0643\u0627\u0646\u062a \u0631\u0628\u062d\u0627 \u0644\u0645\u0627 \u062e\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0641\u0642 \u0623\u062d\u0643\u0627\u0645 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 .
\u0647\u0640- \u0644\u0627 \u064a\u062c\u0648\u0632 \u062a\u0646\u0632\u064a\u0644 \u0627\u0644\u062e\u0633\u0627\u0631\u0629 \u0623\u0648 \u062a\u062f\u0648\u064a\u0631\u0647\u0627 \u0625\u0644\u0627 \u0625\u0630\u0627 \u0623\u0628\u0631\u0632 \u0627\u0644\u0645\u0643\u0644\u0641 \u062d\u0633\u0627\u0628\u0627\u062a \u0623\u0635\u0648\u0644\u064a\u0629 \u0648\u0635\u062d\u064a\u062d\u0629 \u0648\u0641\u0642 \u0627\u062d\u0643\u0627\u0645 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0648\u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0648\u0627\u0644\u062a\u0639\u0644\u064a\u0645\u0627\u062a \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629 \u0627\u0644\u0635\u0627\u062f\u0631\u0629 \u0628\u0645\u0642\u062a\u0636\u0627\u0647 .
\u0627\u0644\u0645\u0627\u062f\u0629(9):
\u0623- 1- \u064a\u0639\u0641\u0649 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0627\u062c\u0645\u0627\u0644\u064a \u0644\u0644\u0634\u062e\u0635 \u0627\u0644\u0637\u0628\u064a\u0639\u064a \u0627\u0644\u0645\u0642\u064a\u0645 \u0628\u0645\u0627 \u0644\u0627 \u064a\u0632\u064a\u062f \u0639\u0644\u0649 \u0627\u062b\u0646\u0649 \u0639\u0634\u0631 \u0627\u0644\u0641 \u062f\u064a\u0646\u0627\u0631 \u0644\u0644\u0645\u0643\u0644\u0641 \u0648\u0627\u062b\u0646\u0649 \u0639\u0634\u0631 \u0627\u0644\u0641 \u062f\u064a\u0646\u0627\u0631 \u0639\u0646 \u0627\u0644\u0645\u0639\u0627\u0644\u064a\u0646 \u0645\u0647\u0645\u0627 \u0643\u0627\u0646 \u0639\u062f\u062f\u0647\u0645.
2- \u064a\u0645\u0646\u062d \u0627\u0644\u0634\u062e\u0635 \u0627\u0644\u0637\u0628\u064a\u0639\u064a \u0648\u0627\u0644\u0645\u0639\u0627\u0644\u0648\u0646 \u0625\u0639\u0641\u0627\u0621\u0627\u062a \u0645\u0642\u0627\u0628\u0644 \u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0639\u0644\u0627\u062c \u0648\u0627\u0644\u062a\u0639\u0644\u064a\u0645 \u0648\u0627\u0644\u0625\u064a\u062c\u0627\u0631 \u0648 \u0641\u0648\u0627\u0626\u062f \u0642\u0631\u0648\u0636 \u0627\u0644\u0625\u0633\u0643\u0627\u0646 \u0648\u0627\u0644\u0645\u0631\u0627\u0628\u062d\u0629 \u0639\u0644\u0649 \u0627\u0644\u0633\u0643\u0646 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0641\u0646\u064a\u0629 \u0648\u0627\u0644\u0647\u0646\u062f\u0633\u064a\u0629 \u0648\u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0628\u062d\u062f \u0623\u0642\u0635\u0649 \u0645\u0642\u062f\u0627\u0631\u0647 \u0623\u0631\u0628\u0639\u0629 \u0622\u0644\u0627\u0641 \u062f\u064a\u0646\u0627\u0631 \u0634\u0631\u064a\u0637\u0629 \u062a\u0642\u062f\u064a\u0645 \u0641\u0648\u0627\u062a\u064a\u0631 \u0627\u0648 \u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0645\u0639\u0632\u0632\u0629 \u0628\u0630\u0644\u0643 .
\u0628-1- \u0644\u0644\u0645\u0643\u0644\u0641 \u0627\u0648 \u0644\u0632\u0648\u062c\u0647 \u0627\u0644\u0627\u0633\u062a\u0641\u0627\u062f\u0629 \u0645\u0646 \u0641\u0631\u0642 \u0627\u0644\u0627\u0639\u0641\u0627\u0621 \u0627\u0644\u0645\u0645\u0646\u0648\u062d \u0628\u0645\u0642\u062a\u0636\u0649 \u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0641\u0642\u0631\u0629 (\u0623) \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0627\u062f\u0629 \u0639\u0644\u0649 \u0627\u0646 \u0644\u0627 \u064a\u0632\u064a\u062f \u0627\u0644\u0627\u0639\u0641\u0627\u0621 \u0627\u0644\u0645\u0645\u0646\u0648\u062d \u0641\u064a \u062c\u0645\u064a\u0639 \u0627\u0644\u0623\u062d\u0648\u0627\u0644 \u0639\u0644\u0649 \u062b\u0645\u0627\u0646\u064a\u0629 \u0648\u0639\u0634\u0631\u064a\u0646 \u0623\u0644\u0641 \u062f\u064a\u0646\u0627\u0631 \u0644\u0644\u0645\u0643\u0644\u0641 \u0648\u0644\u0632\u0648\u062c\u0647 \u0648\u0644\u0645\u0646 \u064a\u0639\u064a\u0644\u0647\u0645.
2- \u0644\u0627 \u064a\u062c\u0648\u0632 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0627\u0642\u0631\u0627\u0631 \u0627\u0644\u0645\u0634\u062a\u0631\u0643 \u0625\u0644\u0627 \u0628\u0645\u0648\u0627\u0641\u0642\u0629 \u0627\u0644\u0627\u0632\u0648\u0627\u062c0
3- \u0644\u0644\u0634\u062e\u0635 \u0627\u0644\u0637\u0628\u064a\u0639\u064a \u0627\u0644\u0623\u0631\u062f\u0646\u064a \u063a\u064a\u0631 \u0627\u0644\u0645\u0642\u064a\u0645 \u0627\u0644\u0627\u0633\u062a\u0641\u0627\u062f\u0629 \u0645\u0646 \u0627\u0644\u0625\u0639\u0641\u0627\u0621\u0627\u062a \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0645\u0639\u0627\u0644\u064a\u0646 \u0627\u0644\u0645\u0642\u064a\u0645\u064a\u0646 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0630\u0627 \u0643\u0627\u0646 \u064a\u062a\u0648\u0644\u0649 \u0625\u0639\u0627\u0644\u062a\u0647\u0645.
\u0627\u0644\u0645\u0627\u062f\u0629(10):
\u0623- \u064a\u062c\u0648\u0632 \u0644\u0644\u0634\u062e\u0635 \u062a\u0646\u0632\u064a\u0644 \u0623\u064a \u0645\u0628\u0644\u063a \u062f\u0641\u0639 \u062e\u0644\u0627\u0644 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0628\u0627\u0639\u062a\u0628\u0627\u0631\u0647 \u062a\u0628\u0631\u0639\u0627 \u062f\u0648\u0646 \u0646\u0641\u0639 \u0634\u062e\u0635\u064a \u0644\u0623\u064a \u0645\u0646 \u0627\u0644\u062f\u0648\u0627\u0626\u0631 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0623\u0648 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0631\u0633\u0645\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0623\u0648 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0623\u0648 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0645\u0646 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0641\u064a \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u062a\u064a \u062a\u0645 \u0641\u064a\u0647\u0627 \u0627\u0644\u062f\u0641\u0639.
\u0628- \u064a\u0633\u0645\u062d \u0644\u0623\u064a \u0634\u062e\u0635 \u062a\u0646\u0632\u064a\u0644 \u0627\u0644\u0627\u0634\u062a\u0631\u0627\u0643\u0627\u062a \u0648\u0627\u0644\u062a\u0628\u0631\u0639\u0627\u062a \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u062f\u0648\u0646 \u0646\u0641\u0639 \u0634\u062e\u0635\u064a \u0628\u0645\u0642\u0627\u0635\u062f \u062f\u064a\u0646\u064a\u0629 \u0623\u0648 \u062e\u064a\u0631\u064a\u0629 \u0623\u0648 \u0625\u0646\u0633\u0627\u0646\u064a\u0629 \u0623\u0648 \u0639\u0644\u0645\u064a\u0629 \u0623\u0648 \u0628\u064a\u0626\u064a\u0629 \u0623\u0648 \u062b\u0642\u0627\u0641\u064a\u0629 \u0623\u0648 \u0631\u064a\u0627\u0636\u064a\u0629 \u0623\u0648 \u0645\u0647\u0646\u064a\u0629 \u0625\u0630\u0627 \u0627\u0642\u0631 \u0645\u062c\u0644\u0633 \u0627\u0644\u0648\u0632\u0631\u0627\u0621 \u0644\u0647\u0627 \u0647\u0630\u0647 \u0627\u0644\u0635\u0641\u0629 \u0648\u0627\u0644\u0627\u0634\u062a\u0631\u0627\u0643\u0627\u062a \u0648\u0627\u0644\u062a\u0628\u0631\u0639\u0627\u062a \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629 \u0644\u0644\u0623\u062d\u0632\u0627\u0628 \u0639\u0644\u0649 \u0623\u0646 \u0644\u0627 \u062a\u0632\u064a\u062f \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629 \u0639\u0645\u0627 \u064a\u0633\u0645\u062d \u0628\u0647 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0623\u062d\u0632\u0627\u0628 \u0627\u0644\u0633\u064a\u0627\u0633\u064a\u0629 \u0648\u064a\u0634\u062a\u0631\u0637 \u0627\u0646 \u0644\u0627 \u064a\u062a\u062c\u0627\u0648\u0632 \u0645\u0627 \u064a\u0646\u0632\u0644 \u0628\u0645\u0642\u062a\u0636\u0649 \u0623\u062d\u0643\u0627\u0645 \u0647\u0630\u0647 \u0627\u0644\u0641\u0642\u0631\u0629 \u0639\u0646 (25%) \u0645\u0646 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0628\u0639\u062f \u0625\u062c\u0631\u0627\u0621 \u0627\u0644\u062a\u0646\u0632\u064a\u0644 \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647 \u0641\u064a \u0627\u0644\u0641\u0642\u0631\u0629 (\u0623) \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0627\u062f\u0629 \u0642\u0628\u0644 \u0625\u062c\u0631\u0627\u0621 \u0647\u0630\u0627 \u0627\u0644\u062a\u0646\u0632\u064a\u0644 .
\u0627\u0644\u0645\u0627\u062f\u0629 (11):
- \u0623- \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\u0637\u0628\u064a\u0639\u064a \u062d\u0633\u0628 \u0627\u0644\u0646\u0633\u0628 \u0627\u0644\u062a\u0627\u0644\u064a\u0629 :-
1- (7%) \u0633\u0628\u0639\u0629 \u0628\u0627\u0644\u0645\u0627\u0626\u0629 \u0639\u0646 \u0643\u0644 \u062f\u064a\u0646\u0627\u0631 \u0645\u0646 \u0627\u0644\u0639\u0634\u0631\u0629 \u0622\u0644\u0627\u0641 \u062f\u064a\u0646\u0627\u0631 \u0627\u0644\u0623\u0648\u0644\u0649.
2- (14%) \u0623\u0631\u0628\u0639\u0629 \u0639\u0634\u0631 \u0628\u0627\u0644\u0645\u0627\u0626\u0629 \u0639\u0646 \u0643\u0644 \u062f\u064a\u0646\u0627\u0631 \u0645\u0646 \u0627\u0644\u0640\u0639\u0634\u0631\u0629 \u0622\u0644\u0627\u0641 \u062f\u064a\u0646\u0627\u0631 \u0627\u0644\u062a\u0627\u0644\u064a\u0629.
3- (20%) \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 .
\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 \u062d\u0633\u0628 \u0627\u0644\u0646\u0633\u0628 \u0627\u0644\u062a\u0627\u0644\u064a\u0629:-
1- (14%) \u0623\u0631\u0628\u0639\u0629 \u0639\u0634\u0631 \u0628\u0627\u0644\u0645\u0627\u0626\u0629 \u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0635\u0646\u0627\u0639\u0629 .
2- (20%) \u0639\u0634\u0631\u0648\u0646 \u0628\u0627\u0644\u0645\u0627\u0626\u0629 \u0644\u062c\u0645\u064a\u0639 \u0627\u0644\u0627\u0634\u062e\u0627\u0635 \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631\u064a\u064a\u0646 \u0628\u0627\u0633\u062a\u062b\u0646\u0627\u0621 \u0645\u0627 \u0648\u0631\u062f \u0641\u064a \u0627\u0644\u0628\u0646\u0648\u062f ( 1\u060c 3\u060c 4) \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0641\u0642\u0631\u0629 .
3- (24%) \u0623\u0631\u0628\u0639\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\u0623\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 \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\u062a\u0623\u0645\u064a\u0646 \u0648\u0634\u0631\u0643\u0627\u062a \u0627\u0639\u0627\u062f\u0629 \u0627\u0644\u062a\u0623\u0645\u064a\u0646 \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 \u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u062a\u0623\u062c\u064a\u0631 \u0627\u0644\u062a\u0645\u0648\u064a\u0644\u064a .
4- (35%) \u062e\u0645\u0633\u0629 \u0648\u062b\u0644\u0627\u062b\u0648\u0646 \u0628\u0627\u0644\u0645\u0627\u0626\u0629 \u0644\u0644\u0628\u0646\u0648\u0643 .
\u062c-\u0639\u0646\u062f \u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0623\u0648 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u064a\u062e\u0641\u0636 \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0646\u0627\u062a\u062c \u0644\u0623\u0642\u0631\u0628 \u062f\u064a\u0646\u0627\u0631 .
\u0627\u0644\u0645\u0627\u062f\u0629(12):
-\u0623- \u064a\u062a\u0645 \u0627\u0642\u062a\u0637\u0627\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u064a\u0645\u0627 \u064a\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u062f\u062e\u0648\u0644 \u0627\u0644\u0645\u0628\u064a\u0646\u0629 \u062a\u0627\u0644\u064a\u0627 \u0645\u0646 \u0627\u0644\u0645\u0635\u062f\u0631 \u0645\u0645\u0646 \u064a\u062f\u0641\u0639\u0647\u0627 \u0648\u0641\u0642\u0627 \u0644\u0645\u0627 \u064a\u0644\u064a:-
1- (5%) \u0645\u0646 \u0623\u064a \u0645\u0628\u0627\u0644\u063a \u0645\u062f\u0641\u0648\u0639\u0629 \u0645\u0646 \u0634\u062e\u0635 \u0627\u0639\u062a\u0628\u0627\u0631\u064a \u0645\u0642\u064a\u0645 \u0643\u0623\u062a\u0639\u0627\u0628 \u0623\u0648 \u0623\u062c\u0648\u0631 \u0623\u0648 \u0645\u0627 \u0645\u0627\u062b\u0644 \u0630\u0644\u0643 \u0644\u0623\u064a \u0634\u062e\u0635 \u0645\u0642\u064a\u0645 \u0645\u0646 \u0627\u0644\u0623\u0637\u0628\u0627\u0621 \u0648\u0627\u0644\u0645\u062d\u0627\u0645\u064a\u0646 \u0648\u0627\u0644\u0645\u0647\u0646\u062f\u0633\u064a\u0646 \u0648\u0645\u062f\u0642\u0642\u064a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0648\u0627\u0644\u062e\u0628\u0631\u0627\u0621 \u0648\u0627\u0644\u0645\u0633\u062a\u0634\u0627\u0631\u064a\u0646 \u0648\u0627\u0644\u0645\u0641\u0648\u0636\u064a\u0646 \u0639\u0646 \u0627\u0644\u0645\u0643\u0644\u0641\u064a\u0646 \u0648\u0648\u0643\u0644\u0627\u0621 \u0648\u0648\u0633\u0637\u0627\u0621 \u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u0648\u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u0648\u0627\u0644\u0645\u062d\u0643\u0645\u064a\u0646 \u0648\u0627\u0644\u0645\u062e\u0644\u0635\u064a\u0646 \u0627\u0644\u062c\u0645\u0631\u0643\u064a\u064a\u0646 \u0648\u0627\u0644\u0633\u0645\u0627\u0633\u0631\u0629 \u0648\u0627\u0644\u0648\u0643\u0644\u0627\u0621 \u0648\u0627\u0644\u0648\u0633\u0637\u0627\u0621 \u0628\u0627\u0644\u0639\u0645\u0648\u0644\u0629 \u0648\u0627\u0644\u0648\u0633\u0637\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a\u064a\u0646 \u0648\u0648\u0633\u0637\u0627\u0621 \u0627\u0644\u0634\u062d\u0646 \u0628\u0627\u0644\u0639\u0645\u0648\u0644\u0629 \u0648\u063a\u064a\u0631\u0647\u0645 \u0645\u0646 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0630\u064a\u0646 \u064a\u062a\u0645 \u062a\u062d\u062f\u064a\u062f\u0647\u0645 \u0628\u0645\u0648\u062c\u0628 \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.
2- \u0645\u0627 \u064a\u062e\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0645\u0646 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0645\u062a\u062d\u0642\u0642 \u0645\u0646 \u0641\u0648\u0627\u0626\u062f \u0627\u0644\u0648\u062f\u0627\u0626\u0639 \u0648\u0627\u0644\u0639\u0645\u0648\u0644\u0627\u062a \u0648\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0648\u062f\u0627\u0626\u0639 \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0629 \u0641\u064a \u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0628\u0646\u0648\u0643 \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u0644\u0627 \u062a\u062a\u0639\u0627\u0637\u0649 \u0628\u0627\u0644\u0641\u0627\u0626\u062f\u0629 \u0648\u0627\u0644\u0645\u062f\u0641\u0648\u0639 \u0644\u0623\u064a \u0634\u062e\u0635 \u0645\u0646 \u0627\u0644\u0628\u0646\u0648\u0643 \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0628\u0646\u0633\u0628\u0629 (5%) \u0639\u0644\u0649 \u0623\u0646 \u062a\u0639\u062a\u0628\u0631 \u0647\u0630\u0647 \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0645\u0642\u062a\u0637\u0639\u0629 \u0636\u0631\u064a\u0628\u0629 \u0642\u0637\u0639\u064a\u0629 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0634\u062e\u0635 \u0627\u0644\u0637\u0628\u064a\u0639\u064a \u0648\u0627\u0644\u0634\u062e\u0635 \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631\u064a \u063a\u064a\u0631 \u0627\u0644\u0645\u0642\u064a\u0645 \u060c \u0648\u062a\u0633\u062a\u062b\u0646\u0649 \u0645\u0646 \u0623\u062d\u0643\u0627\u0645 \u0647\u0630\u0627 \u0627\u0644\u0628\u0646\u062f \u0641\u0648\u0627\u0626\u062f \u0648\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0648\u062f\u0627\u0626\u0639 \u0648\u0627\u0644\u0639\u0645\u0648\u0644\u0627\u062a \u0627\u0644\u0645\u062a\u0631\u062a\u0628\u0629 \u0644\u0644\u0628\u0646\u0648\u0643 \u0644\u062f\u0649 \u0627\u0644\u0628\u0646\u0648\u0643 \u0627\u0644\u0623\u062e\u0631\u0649 \u0648\u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0648\u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0644\u0623\u064a \u062c\u0647\u0627\u062a \u0623\u062e\u0631\u0649 \u062a\u062d\u062f\u062f\u0647\u0627 \u0627\u0644\u062a\u0639\u0644\u064a\u0645\u0627\u062a \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629.
3- \u0627\u0644\u062f\u062e\u0644 \u0645\u0646 \u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062c\u0648\u0627\u0626\u0632 \u0648\u0627\u0644\u064a\u0627\u0646\u0635\u064a\u0628 \u0627\u0644\u0630\u064a \u064a\u062a\u062c\u0627\u0648\u0632 \u0645\u0642\u062f\u0627\u0631 \u0623\u0648 \u0642\u064a\u0645\u0629 \u0623\u064a \u0645\u0646\u0647\u0627 \u0623\u0644\u0641 \u062f\u064a\u0646\u0627\u0631 \u0648\u0628\u0646\u0633\u0628\u0629 (15%) \u0648\u064a\u0639\u062a\u0628\u0631 \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0645\u0642\u062a\u0637\u0639 \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u062d\u0627\u0644\u0629 \u0636\u0631\u064a\u0628\u0629 \u0642\u0637\u0639\u064a\u0629 .
4-\u0627\u0644\u062f\u062e\u0644 \u0645\u0646 \u0627\u0644\u0648\u0638\u064a\u0641\u0629 \u0627\u0644\u0645\u062a\u0623\u062a\u064a \u0644\u0634\u062e\u0635 \u0637\u0628\u064a\u0639\u064a \u0648\u0641\u0642 \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0648\u0646\u0633\u0628 \u0627\u0644\u0627\u0642\u062a\u0637\u0627\u0639 \u0627\u0644\u062a\u064a \u062a\u062d\u062f\u062f\u0647\u0627 \u0627\u0644\u062a\u0639\u0644\u064a\u0645\u0627\u062a \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629 .
\u0628-1- \u064a\u062a\u0631\u062a\u0628 \u0639\u0644\u0649 \u0643\u0644 \u0634\u062e\u0635 \u0627\u0633\u062a\u062d\u0642 \u0644\u062f\u064a\u0647 \u0623\u0648 \u062f\u0641\u0639 \u062f\u062e\u0644\u0627 \u063a\u064a\u0631 \u0645\u0639\u0641\u0649 \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0644\u0634\u062e\u0635 \u063a\u064a\u0631 \u0645\u0642\u064a\u0645 \u0645\u0628\u0627\u0634\u0631\u0629 \u0623\u0648 \u0628\u0627\u0644\u0648\u0633\u0627\u0637\u0629 \u0623\u0646 \u064a\u0642\u062a\u0637\u0639 \u0645\u0646 \u0647\u0630\u0627 \u0627\u0644\u062f\u062e\u0644 \u0628\u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642 \u0623\u0648 \u0627\u0644\u062f\u0641\u0639 \u0623\u064a\u0647\u0645\u0627 \u0623\u0633\u0628\u0642 \u0645\u0627 \u0646\u0633\u0628\u062a\u0647 (10%) \u0648\u0623\u0646 \u064a\u0639\u062f \u0628\u064a\u0627\u0646\u0627 \u064a\u0648\u0636\u062d \u0641\u064a\u0647 \u0645\u0642\u062f\u0627\u0631 \u0627\u0644\u062f\u062e\u0644 \u0648\u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0645\u0642\u062a\u0637\u0639 \u0648\u0623\u0646 \u064a\u0632\u0648\u062f \u0643\u0644\u0627 \u0645\u0646 \u0627\u0644\u062f\u0627\u0626\u0631\u0629 \u0648\u0627\u0644\u0645\u0633\u062a\u0641\u064a\u062f \u0628\u0646\u0633\u062e\u0629 \u0645\u0646 \u0647\u0630\u0627 \u0627\u0644\u0628\u064a\u0627\u0646.
2- \u064a\u062c\u0648\u0632 \u0628\u0645\u0648\u062c\u0628 \u062a\u0639\u0644\u064a\u0645\u0627\u062a \u062a\u0646\u0641\u064a\u0630\u064a\u0629 \u0627\u0639\u062a\u0628\u0627\u0631 \u0623\u064a \u0645\u0628\u0644\u063a \u0645\u0642\u062a\u0637\u0639 \u0648\u0641\u0642 \u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0628\u0646\u062f (1) \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0641\u0642\u0631\u0629 \u0636\u0631\u064a\u0628\u0629 \u0642\u0637\u0639\u064a\u0629 .
\u062c- \u0644\u0627 \u064a\u062f\u062e\u0644 \u0641\u064a \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0644\u0644\u0645\u0643\u0644\u0641 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0627\u0642\u062a\u0637\u0627\u0639 \u0645\u0646 \u0627\u0644\u0645\u0635\u062f\u0631 \u0641\u064a \u062d\u0627\u0644 \u0643\u0627\u0646 \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0645\u0642\u062a\u0637\u0639 \u0636\u0631\u064a\u0628\u0629 \u0642\u0637\u0639\u064a\u0629\u060c \u0648\u0641\u064a \u063a\u064a\u0631 \u0647\u0630\u0647 \u0627\u0644\u062d\u0627\u0644\u0627\u062a \u062a\u0639\u062a\u0628\u0631 \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0645\u0642\u062a\u0637\u0639\u0629 \u062f\u0641\u0639\u0629 \u0639\u0644\u0649 \u062d\u0633\u0627\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 .
\u062f- \u064a\u062c\u0631\u064a \u062a\u0642\u0627\u0635 \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0645\u0642\u062a\u0637\u0639\u0629 \u0627\u0644\u0645\u0648\u0631\u062f\u0629 \u0644\u0644\u062f\u0627\u0626\u0631\u0629 \u0648\u0641\u0642 \u0623\u062d\u0643\u0627\u0645 \u0647\u0630\u0647 \u0627\u0644\u0645\u0627\u062f\u0629 \u0648\u0627\u0644\u062a\u064a \u062a\u0639\u062a\u0628\u0631 \u062f\u0641\u0639\u0629 \u0639\u0644\u0649 \u062d\u0633\u0627\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0643\u0644\u0641 \u0639\u0646 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u062a\u064a \u062f\u0641\u0639\u062a \u0641\u064a\u0647\u0627 \u0623\u0648 \u0639\u0646 \u0623\u064a \u0641\u062a\u0631\u0629 \u0636\u0631\u064a\u0628\u064a\u0629 \u0644\u0627\u062d\u0642\u0629 \u0639\u0644\u0649 \u0623\u0646 \u0644\u0627 \u062a\u062a\u062c\u0627\u0648\u0632 \u0623\u0631\u0628\u0639 \u0633\u0646\u0648\u0627\u062a \u062a\u0644\u064a \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u062a\u064a \u064a\u062a\u0648\u062c\u0628 \u0641\u064a\u0647\u0627 \u062a\u0648\u0631\u064a\u062f\u0647\u0627 \u0644\u0644\u062f\u0627\u0626\u0631\u0629.
\u0647- \u0639\u0644\u0649 \u0627\u0644\u0634\u062e\u0635 \u0627\u0644\u0645\u0644\u0632\u0645 \u0628\u0627\u0644\u0627\u0642\u062a\u0637\u0627\u0639 \u0648\u0641\u0642 \u0627\u062d\u0643\u0627\u0645 \u0647\u0630\u0647 \u0627\u0644\u0645\u0627\u062f\u0629 \u0623\u0646 \u064a\u0648\u0631\u062f \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0645\u0642\u062a\u0637\u0639\u0629 \u0648\u0627\u0644\u0645\u062d\u0635\u0644\u0629 \u0644\u0644\u062f\u0627\u0626\u0631\u0629 \u062e\u0644\u0627\u0644 \u062b\u0644\u0627\u062b\u064a\u0646 \u064a\u0648\u0645\u0627 \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u062f\u0641\u0639\u0647\u0627 \u0648\u0641\u064a \u062d\u0627\u0644 \u0627\u0644\u062a\u062e\u0644\u0641 \u0639\u0646 \u0627\u0644\u0627\u0642\u062a\u0637\u0627\u0639 \u0648\u0627\u0644\u062a\u0648\u0631\u064a\u062f \u0648\u0641\u0642 \u0627\u062d\u0643\u0627\u0645 \u0647\u0630\u0647 \u0627\u0644\u0645\u0627\u062f\u0629 \u062a\u062d\u0635\u0644 \u0645\u0646\u0647 \u0648\u0643\u0623\u0646\u0647\u0627 \u0636\u0631\u064a\u0628\u0629 \u0645\u0633\u062a\u062d\u0642\u0629 \u0639\u0644\u064a\u0647 \u0627\u0639\u062a\u0628\u0627\u0631\u0627 \u0645\u0646 \u0627\u0644\u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0645\u062d\u062f\u062f \u0644\u062a\u0648\u0631\u064a\u062f\u0647\u0627.
\u0648- \u062a\u0635\u062f\u0631 \u0627\u0644\u062a\u0639\u0644\u064a\u0645\u0627\u062a \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629 \u0627\u0644\u0644\u0627\u0632\u0645\u0629 \u0644\u062a\u0646\u0638\u064a\u0645 \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 .
\u0627\u0644\u0645\u0627\u062f\u0629(13):
\u0623- \u062a\u062d\u062a\u0633\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0643\u0644\u0641 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u064a\u0644\u0627\u062f\u064a\u0629.
\u0628- \u064a\u062c\u0648\u0632 \u0644\u0644\u0645\u0643\u0644\u0641 \u0627\u0644\u0630\u064a \u064a\u063a\u0644\u0642 \u062d\u0633\u0627\u0628\u0627\u062a\u0647 \u0641\u064a \u0645\u0648\u0639\u062f \u0645\u062e\u062a\u0644\u0641 \u0639\u0646 \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u064a\u0644\u0627\u062f\u064a\u0629 \u0623\u0646 \u064a\u062d\u062a\u0633\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0633\u0646\u062a\u0647 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0634\u0631\u064a\u0637\u0629 \u0625\u0634\u0639\u0627\u0631 \u0627\u0644\u062f\u0627\u0626\u0631\u0629 \u0627\u0644\u0645\u0633\u0628\u0642 \u0628\u0630\u0644\u0643 .
\u062c-1- \u064a\u062d\u062a\u0633\u0628 \u0627\u0644\u0645\u0643\u0644\u0641 \u0627\u0644\u0630\u064a \u0628\u062f\u0623 \u0628\u0645\u0645\u0627\u0631\u0633\u0629 \u0646\u0634\u0627\u0637\u0647 \u062e\u0644\u0627\u0644 \u0627\u0644\u0646\u0635\u0641 \u0627\u0644\u0623\u0648\u0644 \u0645\u0646 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u064a\u0644\u0627\u062f\u064a\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0646 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0648\u0627\u0642\u0639\u0629 \u0628\u064a\u0646 \u0628\u062f\u0627\u064a\u0629 \u0645\u0645\u0627\u0631\u0633\u0629 \u0627\u0644\u0646\u0634\u0627\u0637 \u0648\u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u064a\u0644\u0627\u062f\u064a\u0629.
2- \u064a\u062c\u0648\u0632 \u0644\u0644\u0645\u0643\u0644\u0641 \u0627\u0644\u0630\u064a \u0628\u062f\u0623 \u0628\u0645\u0645\u0627\u0631\u0633\u0629 \u0646\u0634\u0627\u0637\u0647 \u062e\u0644\u0627\u0644 \u0627\u0644\u0646\u0635\u0641 \u0627\u0644\u062b\u0627\u0646\u064a \u0645\u0646 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u064a\u0644\u0627\u062f\u064a\u0629 \u0623\u0646 \u064a\u062d\u062a\u0633\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0646 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0648\u0627\u0642\u0639\u0629 \u0628\u064a\u0646 \u0628\u062f\u0627\u064a\u0629 \u0645\u0645\u0627\u0631\u0633\u0629 \u0627\u0644\u0646\u0634\u0627\u0637 \u0648\u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u064a\u0644\u0627\u062f\u064a\u0629 \u0627\u0644\u062a\u0627\u0644\u064a\u0629.
\u062f- \u0644\u0644\u0645\u062f\u0642\u0642 \u0645\u0646 \u062a\u0644\u0642\u0627\u0621 \u0630\u0627\u062a\u0647 \u0623\u0648 \u0628\u0646\u0627\u0621 \u0639\u0644\u0649 \u0637\u0644\u0628 \u0627\u0644\u0645\u0643\u0644\u0641 \u0623\u0648 \u0645\u0646 \u064a\u0645\u062b\u0644\u0647 \u0648\u0648\u0641\u0642\u0627 \u0644\u0644\u062a\u0639\u0644\u064a\u0645\u0627\u062a \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629 \u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0623\u064a \u0645\u0643\u0644\u0641 \u0639\u0646\u062f \u0648\u0641\u0627\u062a\u0647 \u0623\u0648 \u062a\u0635\u0641\u064a\u062a\u0647 \u0623\u0648 \u0641\u0633\u062e\u0647 \u0623\u0648 \u0634\u0637\u0628\u0647 \u0623\u0648 \u0627\u0646\u062a\u0647\u0627\u0621 \u0639\u0645\u0644\u0647 \u0623\u0648 \u0643\u0627\u0646 \u0639\u0644\u0649 \u0648\u0634\u0643 \u0645\u063a\u0627\u062f\u0631\u0629 \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0646\u0647\u0627\u0626\u064a\u0627 \u0642\u0628\u0644 \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u062a\u0642\u062f\u064a\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0639\u0644\u064a\u0647 \u0648\u062a\u062f\u0642\u064a\u0642\u0647\u0627 \u062e\u0644\u0627\u0644 \u0639\u0634\u0631\u0629 \u0623\u064a\u0627\u0645 \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u062a\u0628\u0644\u064a\u063a\u0647 \u0645\u0630\u0643\u0631\u0629 \u062e\u0637\u064a\u0629 \u0628\u0630\u0644\u0643 .
\u0627\u0644\u0645\u0627\u062f\u0629(14):
-\u0623- \u0645\u0639 \u0645\u0631\u0627\u0639\u0627\u0629 \u0623\u064a \u0646\u0635 \u0622\u062e\u0631 \u0648\u0631\u062f \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u060c \u064a\u062d\u062a\u0633\u0628 \u062f\u062e\u0644 \u0627\u0644\u0645\u0643\u0644\u0641 \u0644\u063a\u0627\u064a\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a .
\u0628- \u064a\u062d\u0642 \u0644\u0644\u0634\u062e\u0635 \u0627\u0644\u0637\u0628\u064a\u0639\u064a \u0627\u0644\u0645\u062a\u0623\u062a\u064a \u062f\u062e\u0644\u0647 \u0645\u0646 \u0627\u0644\u0645\u0647\u0646\u0629 \u0623\u0648 \u0627\u0644\u062d\u0631\u0641\u0629 \u0623\u0646 \u064a\u062d\u062a\u0633\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u0633\u0627\u0633 \u0627\u0644\u0646\u0642\u062f\u064a.
\u062c- \u0644\u0644\u0628\u0646\u0643 \u0623\u0646 \u064a\u062d\u062a\u0633\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0648\u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0648\u0627\u0644\u0639\u0645\u0648\u0644\u0627\u062a \u0627\u0644\u0645\u0639\u0644\u0642\u0629 \u0641\u064a \u0633\u0646\u0629 \u0642\u0628\u0636\u0647\u0627 \u0648\u0630\u0644\u0643 \u0648\u0641\u0642 \u0627\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\u0645\u0627\u062f\u0629(15):
-\u0623- \u064a\u062a\u0645 \u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u062f\u062e\u0644 \u0648\u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062a\u0646\u0632\u064a\u0644 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0645\u0643\u0644\u0641\u064a\u0646 \u0627\u0644\u0630\u064a\u0646 \u064a\u0633\u062a\u062e\u062f\u0645\u0648\u0646 \u0627\u0633\u0627\u0633 \u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0648\u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0639\u0642\u0648\u062f \u0637\u0648\u064a\u0644\u0629 \u0627\u0644\u0645\u062f\u0649 \u0628\u0627\u0639\u062a\u0645\u0627\u062f \u0646\u0633\u0628\u0629 \u0627\u0644\u0625\u0646\u062c\u0627\u0632 \u0627\u0644\u0641\u0639\u0644\u064a \u0644\u0644\u0639\u0642\u062f \u062e\u0644\u0627\u0644 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u0641\u0642 \u0627\u0644\u0623\u062d\u0643\u0627\u0645 \u0648\u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062d\u062f\u062f\u0647\u0627 \u0627\u0644\u062a\u0639\u0644\u064a\u0645\u0627\u062a \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629.
\u0628-\u0644\u063a\u0627\u064a\u0627\u062a \u0627\u0644\u0641\u0642\u0631\u0629 (\u0623) \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0627\u062f\u0629 \u060c \u062a\u0639\u0646\u064a \u0627\u0644\u0639\u0642\u0648\u062f \u0637\u0648\u064a\u0644\u0629 \u0627\u0644\u0645\u062f\u0649 \u0639\u0642\u0648\u062f \u0627\u0644\u062a\u0635\u0646\u064a\u0639 \u0623\u0648 \u0627\u0644\u062a\u0631\u0643\u064a\u0628 \u0623\u0648 \u0627\u0644\u0628\u0646\u0627\u0621 \u0623\u0648 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0647\u0627 \u0627\u0644\u062a\u064a \u0644\u0627 \u062a\u0646\u062c\u0632 \u062e\u0644\u0627\u0644 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0640\u0629 \u0627\u0644\u0648\u0627\u062d\u062f\u0629 \u0648\u062a\u0645\u062a \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0628\u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u0639\u0642\u062f \u062e\u0644\u0627\u0644\u0647\u0627 \u060c \u0648\u0644\u0627 \u064a\u0634\u0645\u0644 \u0630\u0644\u0643 \u0627\u0644\u0639\u0642\u0648\u062f \u0627\u0644\u062a\u064a \u062a\u0646\u062c\u0632 \u062e\u0644\u0627\u0644 \u0633\u062a\u0629 \u0623\u0634\u0647\u0631 \u0645\u0646 \u0628\u062f\u0627\u064a\u0629 \u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u0639\u0642\u062f.
\u0627\u0644\u0645\u0627\u062f\u0629(16):
\u0644\u063a\u0627\u064a\u0627\u062a \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u060c \u064a\u0639\u0627\u0645\u0644 \u0627\u0644\u0645\u0633\u062a\u0623\u062c\u0631 \u062a\u0645\u0648\u064a\u0644\u064a\u0627 \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u0645\u0633\u062a\u0623\u062c\u0631 \u0627\u0644\u0645\u0646\u062a\u0647\u064a \u0625\u064a\u062c\u0627\u0631\u0647 \u0628\u0627\u0644\u062a\u0645\u0644\u064a\u0643 \u0639\u0644\u0649 \u0623\u0646\u0647 \u0645\u0627\u0644\u0643 \u0627\u0644\u0645\u0627\u0644 \u0648\u0641\u0642 \u0627\u0644\u0623\u062d\u0643\u0627\u0645 \u0648\u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062d\u062f\u062f\u0647\u0627 \u0627\u0644\u062a\u0639\u0644\u064a\u0645\u0627\u062a \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629 \u0648\u062a\u0639\u062a\u0628\u0631 \u062f\u0641\u0639\u0627\u062a \u0627\u0644\u0625\u064a\u062c\u0627\u0631 \u0627\u0644\u062a\u064a \u064a\u0624\u062f\u064a\u0647\u0627 \u0628\u0645\u062b\u0627\u0628\u0629 \u0623\u0642\u0633\u0627\u0637 \u0642\u0631\u0636 \u0623\u0648 \u0623\u0642\u0633\u0627\u0637 \u062a\u0623\u062c\u064a\u0631 \u0645\u0646\u062a\u0647 \u0628\u0627\u0644\u062a\u0645\u0644\u064a\u0643 \u062d\u0633\u0628 \u0645\u0642\u062a\u0636\u0649 \u0627\u0644\u062d\u0627\u0644.
\u0627\u0644\u0645\u0627\u062f\u0629(17):
-\u0623- \u064a\u0644\u062a\u0632\u0645 \u0643\u0644 \u0634\u062e\u0635 \u0644\u0647 \u0645\u0635\u062f\u0631 \u062f\u062e\u0644 \u0627\u0648 \u0627\u0643\u062b\u0631 \u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0628\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0648\u0641\u0642 \u0627\u0644\u0646\u0645\u0648\u0630\u062c \u0627\u0644\u0645\u0639\u062a\u0645\u062f \u0644\u062f\u0649 \u0627\u0644\u062f\u0627\u0626\u0631\u0629 \u062d\u062a\u0649 \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0634\u0647\u0631 \u0627\u0644\u0631\u0627\u0628\u0639 \u0627\u0644\u062a\u0627\u0644\u064a \u0644\u0627\u0646\u062a\u0647\u0627\u0621 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629.
\u0628- \u064a\u0644\u062a\u0632\u0645 \u0627\u0644\u0648\u0631\u062b\u0629 \u0623\u0648 \u0645\u0646 \u064a\u0645\u062b\u0644\u0647\u0645 \u0628\u062a\u0642\u062f\u064a\u0645 \u0625\u0642\u0631\u0627\u0631 \u0636\u0631\u064a\u0628\u064a \u0639\u0646 \u0627\u0644\u0645\u062a\u0648\u0641\u0649 \u062e\u0644\u0627\u0644 \u062a\u0633\u0639\u064a\u0646 \u064a\u0648\u0645\u0627 \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0648\u0641\u0627\u0629.
\u062c- \u064a\u0644\u062a\u0632\u0645 \u0627\u0644\u0648\u0644\u064a \u0648\u0627\u0644\u0648\u0635\u064a \u0648\u0627\u0644\u0642\u064a\u0645 \u0648\u0627\u0644\u0645\u0635\u0641\u064a \u0648\u0648\u0643\u064a\u0644 \u0627\u0644\u062a\u0641\u0644\u064a\u0633\u0629 \u0628\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0639\u0645\u0646 \u064a\u0645\u062b\u0644\u0647 .
\u062f- \u064a\u062c\u0648\u0632 \u0644\u0644\u0623\u0632\u0648\u0627\u062c \u0645\u0645\u0646 \u0644\u0647\u0645 \u0645\u0635\u0627\u062f\u0631 \u062f\u062e\u0644 \u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0623\u0646 \u064a\u0642\u062f\u0645\u0648\u0627 \u0625\u0642\u0631\u0627\u0631\u0627 \u0636\u0631\u064a\u0628\u064a\u0627 \u0645\u0634\u062a\u0631\u0643\u0627 \u0628\u0645\u0648\u0627\u0641\u0642\u062a\u0647\u0645 .
\u0647\u0640- \u064a\u062a\u0645 \u0625\u0639\u0641\u0627\u0621 \u0641\u0626\u0627\u062a \u0645\u0639\u064a\u0646\u0629 \u0645\u0646 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u0641\u0642 \u0646\u0638\u0627\u0645 \u064a\u0635\u062f\u0631 \u0644\u0647\u0630\u0647 \u0627\u0644\u063a\u0627\u064a\u0629.
\u0627\u0644\u0645\u0627\u062f\u0629(18):
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\u0628- \u0644\u0644\u062a\u0648\u0635\u0644 \u0625\u0644\u0649 \u0631\u0635\u064a\u062f \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u064a\u062c\u0631\u064a \u062a\u0642\u0627\u0635 \u0645\u0627 \u0646\u0633\u0628\u062a\u0647 (100%) \u0645\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0623\u0628\u0646\u064a\u0629 \u0648\u0627\u0644\u0623\u0631\u0627\u0636\u064a \u062f\u0627\u062e\u0644 \u0645\u0646\u0627\u0637\u0642 \u0627\u0645\u0627\u0646\u0629 \u0639\u0645\u0627\u0646 \u0648 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u062f\u0641\u0639\u0647\u0627 \u0627\u0644\u0645\u0643\u0644\u0641 \u0641\u064a \u0623\u064a \u0633\u0646\u0629 \u0639\u0646 \u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0624\u062c\u0631\u0629 \u0627\u0644\u062a\u064a \u062a\u0623\u062a\u0649 \u0644\u0647 \u0645\u0646\u0647\u0627 \u062f\u062e\u0644 \u0645\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0639\u0644\u064a\u0647 \u0628\u0645\u0642\u062a\u0636\u0649 \u0623\u062d\u0643\u0627\u0645 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u060c\u0639\u0644\u0649 \u0623\u0646 \u0644\u0627 \u064a\u062a\u062c\u0627\u0648\u0632 \u0627\u0644\u062a\u0642\u0627\u0635 \u0627\u0644\u0645\u0633\u0645\u0648\u062d \u0628\u0647 \u0645\u0642\u062f\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0639\u0644\u0649 \u0647\u0630\u0627 \u0627\u0644\u062f\u062e\u0644 \u0639\u0646 \u062a\u0644\u0643 \u0627\u0644\u0633\u0646\u0629 \u0648\u0645\u0639 \u0645\u0631\u0627\u0639\u0627\u0629 \u0646\u0633\u0628\u0629 \u0647\u0630\u0627 \u0627\u0644\u062f\u062e\u0644 \u0625\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0644\u0644\u0645\u0643\u0644\u0641.
\u0627\u0644\u0645\u0627\u062f\u0629(19):
-\u0623- \u064a\u0644\u0632\u0645 \u0627\u0644\u0645\u0633\u062a\u0648\u0631\u062f \u0628\u0623\u0646 \u064a\u062f\u0641\u0639 \u0639\u0644\u0649 \u062d\u0633\u0627\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0645\u0627 \u0646\u0633\u0628\u062a\u0647 (2%) \u0645\u0646 \u0642\u064a\u0645\u0629 \u0645\u0633\u062a\u0648\u0631\u062f\u0627\u062a\u0647 \u0639\u0644\u0649 \u0623\u0646 \u062a\u0633\u062a\u0648\u0641\u064a\u0647\u0627 \u062f\u0627\u0626\u0631\u0629 \u0627\u0644\u062c\u0645\u0627\u0631\u0643 \u0648\u062a\u0648\u0631\u062f\u0647\u0627 \u0644\u0644\u062f\u0627\u0626\u0631\u0629 \u0648\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0648\u0632\u0631\u0627\u0621 \u0628\u0646\u0627\u0621 \u0639\u0644\u0649 \u062a\u0646\u0633\u064a\u0628 \u0627\u0644\u0648\u0632\u064a\u0631 \u0627\u0633\u062a\u062b\u0646\u0627\u0621 \u0623\u0646\u0648\u0627\u0639 \u0645\u0639\u064a\u0646\u0629 \u0645\u0646 \u0627\u0644\u0645\u0633\u062a\u0648\u0631\u062f\u0627\u062a \u0623\u0648 \u0641\u0626\u0627\u062a \u0645\u0639\u064a\u0646\u0629 \u0645\u0646 \u0627\u0644\u0645\u0643\u0644\u0641\u064a\u0646 \u0645\u0646 \u0623\u062d\u0643\u0627\u0645 \u0647\u0630\u0647 \u0627\u0644\u0641\u0642\u0631\u0629.
\u0628- \u064a\u0644\u0632\u0645 \u0627\u0644\u0645\u0643\u0644\u0641 \u0627\u0644\u0630\u064a \u064a\u0645\u0627\u0631\u0633 \u0623\u0646\u0634\u0637\u0629 \u0623\u0639\u0645\u0627\u0644 \u0648\u062a\u062c\u0627\u0648\u0632 \u062f\u062e\u0644\u0647 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0641\u064a \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0633\u0627\u0628\u0642\u0629 (000\u06481000) \u0645\u0644\u064a\u0648\u0646 \u062f\u064a\u0646\u0627\u0631 \u0628\u062a\u0648\u0631\u064a\u062f \u0627\u0644\u062f\u0641\u0639\u0627\u062a \u0627\u0644\u0645\u0642\u062f\u0645\u0629 \u0627\u0644\u0648\u0627\u0631\u062f\u0629 \u0641\u064a \u0627\u0644\u0641\u0642\u0631\u0629 (\u062c) \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0627\u062f\u0629 \u0639\u0644\u0649 \u062d\u0633\u0627\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0645\u062a\u0623\u062a\u064a \u0645\u0646 \u062a\u0644\u0643 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0648\u0641\u0642 \u0627\u0644\u0645\u0648\u0627\u0639\u064a\u062f \u0627\u0644\u062a\u0627\u0644\u064a\u0629 \u0645\u0627 \u0644\u0645 \u062a\u062d\u062f\u062f \u0627\u0644\u062a\u0639\u0644\u064a\u0645\u0627\u062a \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629 \u0645\u062f\u0629 \u0623\u0637\u0648\u0644:-
1- \u0639\u0646 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u062a\u064a \u062a\u063a\u0637\u064a \u0627\u0644\u0646\u0635\u0641 \u0627\u0644\u0623\u0648\u0644 \u0645\u0646 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u062e\u0644\u0627\u0644 \u0645\u062f\u0629 \u0644\u0627 \u062a\u062a\u062c\u0627\u0648\u0632 \u062b\u0644\u0627\u062b\u064a\u0646 \u064a\u0648\u0645\u0627 \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u0627\u0646\u062a\u0647\u0627\u0621 \u0627\u0644\u0646\u0635\u0641 \u0627\u0644\u0623\u0648\u0644 \u0644\u062a\u0644\u0643 \u0627\u0644\u0641\u062a\u0631\u0629 .
2- \u0639\u0646 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u062a\u064a \u062a\u063a\u0637\u064a \u0627\u0644\u0646\u0635\u0641 \u0627\u0644\u062b\u0627\u0646\u064a \u0645\u0646 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u062e\u0644\u0627\u0644 \u0645\u062f\u0629 \u0644\u0627 \u062a\u062a\u062c\u0627\u0648\u0632 \u062b\u0644\u0627\u062b\u064a\u0646 \u064a\u0648\u0645\u0627 \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u0627\u0646\u062a\u0647\u0627\u0621 \u062a\u0644\u0643 \u0627\u0644\u0641\u062a\u0631\u0629 .
\u062c- \u062a\u062d\u062f\u062f \u0642\u064a\u0645\u0629 \u0627\u0644\u062f\u0641\u0639\u0627\u062a \u0627\u0644\u0645\u0642\u062f\u0645\u0629 \u0644\u063a\u0627\u064a\u0627\u062a \u0627\u0644\u0641\u0642\u0631\u0629 (\u0628) \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0627\u062f\u0629 \u0628\u0645\u0627 \u064a\u0639\u0627\u062f\u0644 (40%) \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u062d\u062a\u0633\u0628\u0629 \u0627\u0633\u062a\u0646\u0627\u062f\u0627 \u0627\u0644\u0649 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0642\u062f\u0645\u0629 \u0644\u0644\u062f\u0627\u0626\u0631\u0629 \u0639\u0646 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0645\u0639\u0646\u064a\u0629 \u060c \u0648\u0641\u064a \u062d\u0627\u0644 \u0639\u062f\u0645 \u0648\u062c\u0648\u062f \u0628\u064a\u0627\u0646\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0644\u062a\u0644\u0643 \u0627\u0644\u0641\u062a\u0631\u0629 \u064a\u062a\u0645 \u0627\u0639\u062a\u0645\u0627\u062f \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0648\u0627\u0631\u062f\u0629 \u0641\u064a \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0644\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0633\u0627\u0628\u0642\u0629 \u0645\u0628\u0627\u0634\u0631\u0629 .
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\u0647\u0640- \u064a\u062c\u0631\u064a \u062a\u0642\u0627\u0635 \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629 \u0648\u0641\u0642 \u0627\u062d\u0643\u0627\u0645 \u0627\u0644\u0641\u0642\u0631\u0629 (\u0623) \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0627\u062f\u0629 \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0643\u0644\u0641 \u0639\u0646 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u062a\u064a \u062f\u0641\u0639\u062a \u0641\u064a\u0647\u0627 \u0623\u0648 \u0639\u0646 \u0623\u064a \u0641\u062a\u0631\u0629 \u0636\u0631\u064a\u0628\u064a\u0629 \u0644\u0627\u062d\u0642\u0629 \u0639\u0644\u0649 \u0623\u0646 \u0644\u0627 \u062a\u062a\u062c\u0627\u0648\u0632 \u0623\u0631\u0628\u0639 \u0633\u0646\u0648\u0627\u062a \u062a\u0644\u064a \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u062a\u064a \u064a\u062a\u0648\u062c\u0628 \u0641\u064a\u0647\u0627 \u0627\u0644\u062f\u0641\u0639 .
\u0627\u0644\u0645\u0627\u062f\u0629(20):
-\u0623- \u0644\u063a\u0627\u064a\u0627\u062a \u0647\u0630\u0647 \u0627\u0644\u0645\u0627\u062f\u0629 \u060c \u062a\u0639\u0646\u064a \u0639\u0628\u0627\u0631\u0629 ( \u0645\u0639\u0627\u0645\u0644\u0629 \u0627\u0644\u062a\u0635\u0631\u0641 ) \u0648\u0642\u0641 \u0627\u0644\u0627\u0645\u0648\u0627\u0644 \u0623\u0648 \u0647\u0628\u062a\u0647\u0627 \u0623\u0648 \u0625\u062c\u0631\u0627\u0621 \u0623\u064a \u0627\u062a\u0641\u0627\u0642 \u0623\u0648 \u062a\u0631\u062a\u064a\u0628 \u0628\u0634\u0623\u0646 \u0631\u064a\u0639\u0647\u0627 \u0627\u0648 \u0627\u0646\u062a\u0642\u0627\u0644 \u0645\u0644\u0643\u064a\u062a\u0647\u0627 .
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\u0627\u0644\u0645\u0627\u062f\u0629(21):
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\u0627\u0644\u0645\u0627\u062f\u0629(22):
\u064a\u0644\u062a\u0632\u0645 \u0627\u0644\u0634\u062e\u0635 \u0627\u0644\u0645\u0642\u064a\u0645 \u0627\u0644\u0630\u064a \u064a\u062e\u0636\u0639 \u062f\u062e\u0644\u0647 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0641\u0642 \u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0645\u0627\u062f\u0629 (3) \u0645\u0646 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0628\u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0644\u062f\u0649 \u0627\u0644\u062f\u0627\u0626\u0631\u0629 \u0648\u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0631\u0642\u0645 \u0636\u0631\u064a\u0628\u064a \u0642\u0628\u0644 \u0627\u0644\u0628\u062f\u0621 \u0628\u0645\u0645\u0627\u0631\u0633\u0629 \u0639\u0645\u0644\u0647 \u0623\u0648 \u0646\u0634\u0627\u0637\u0647 \u0639\u0644\u0649 \u0623\u0646 \u062a\u062d\u062f\u062f \u0627\u0644\u062a\u0639\u0644\u064a\u0645\u0627\u062a \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629 \u0634\u0631\u0648\u0637 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0648\u062c\u0645\u064a\u0639 \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0644\u0627\u0632\u0645\u0629 \u0644\u0647 .
\u0627\u0644\u0645\u0627\u062f\u0629(23):
-\u0623- \u064a\u0644\u062a\u0632\u0645 \u0627\u0644\u0645\u0643\u0644\u0641 \u0628\u062a\u0646\u0638\u064a\u0645 \u0627\u0644\u0633\u062c\u0644\u0627\u062a \u0648\u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0648\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0644\u0627\u0632\u0645\u0629 \u0644\u062a\u062d\u062f\u064a\u062f \u0645\u0642\u062f\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0639\u0644\u064a\u0647 \u0634\u0631\u064a\u0637\u0629 \u0623\u0646 \u062a\u0643\u0648\u0646 \u0645\u0639\u062f\u0629 \u0648\u0641\u0642 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0648\u0645\u062f\u0642\u0642\u0629 \u0648\u0645\u0635\u0627\u062f\u0642\u0627 \u0639\u0644\u064a\u0647\u0627 \u0645\u0646 \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0648\u0628\u0627\u0644\u0627\u062d\u062a\u0641\u0640\u0627\u0638 \u0628\u0647\u0627 \u0644\u0645\u062f\u0629 \u0623\u0631\u0628\u0639 \u0633\u0646\u0648\u0627\u062a \u062a\u0628\u062f\u0623 \u0645\u0646 \u0622\u062e\u0631 \u0623\u064a \u0645\u0646 \u0627\u0644\u062a\u0648\u0627\u0631\u064a\u062e \u0627\u0644\u062a\u0627\u0644\u064a\u0629 :-
1- \u062a\u0627\u0631\u064a\u062e \u0627\u0646\u062a\u0647\u0627\u0621 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0645 \u062a\u0646\u0638\u064a\u0645 \u0627\u0644\u0633\u062c\u0644\u0627\u062a \u0648\u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0641\u064a\u0647\u0627.
2- \u062a\u0627\u0631\u064a\u062e \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a.
3-\u062a\u0627\u0631\u064a\u062e \u062a\u0628\u0644\u064a\u063a \u0627\u0644\u0625\u0634\u0639\u0627\u0631 \u0628\u0646\u062a\u064a\u062c\u0629 \u0642\u0631\u0627\u0631 \u0627\u0644\u062a\u0642\u062f\u064a\u0631 \u0627\u0644\u0625\u062f\u0627\u0631\u064a .
\u0628- \u064a\u0644\u062a\u0632\u0645 \u0627\u0644\u0645\u0643\u0644\u0641 \u0641\u064a \u062d\u0627\u0644 \u0648\u062c\u0648\u062f \u0646\u0632\u0627\u0639 \u0639\u0644\u0649 \u0645\u0642\u062f\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0623\u0648 \u0639\u0644\u0649 \u0623\u064a \u063a\u0631\u0627\u0645\u0627\u062a \u0648\u0645\u0628\u0627\u0644\u063a \u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0647\u0627 \u0628\u0627\u0644\u0627\u062d\u062a\u0641\u0627\u0638 \u0628\u0627\u0644\u0633\u062c\u0644\u0627\u062a \u0648\u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0625\u0644\u0649 \u062d\u064a\u0646 \u0627\u0644\u0628\u062a \u0641\u064a \u0627\u0644\u0646\u0632\u0627\u0639 \u0623\u0648 \u0635\u062f\u0648\u0631 \u0642\u0631\u0627\u0631 \u0642\u0637\u0639\u064a \u0645\u0646 \u0627\u0644\u0645\u062d\u0643\u0645\u0629 \u0648\u0641\u064a \u062c\u0645\u064a\u0639 \u0627\u0644\u0627\u062d\u0648\u0627\u0644 \u064a\u062c\u0628 \u0627\u0646 \u0644\u0627 \u062a\u0642\u0644 \u0645\u062f\u0629 \u0627\u0644\u0627\u062d\u062a\u0641\u0627\u0638 \u0639\u0646 \u0627\u0644\u0645\u062f\u0629 \u0627\u0644\u0645\u062d\u062f\u062f\u0629 \u0641\u064a \u0627\u0644\u0641\u0642\u0631\u0629 (\u0623) \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0627\u062f\u06290
\u062c- \u064a\u062c\u0648\u0632 \u0644\u0644\u0645\u0643\u0644\u0641 \u0623\u0646 \u064a\u0646\u0638\u0645 \u0648\u064a\u0645\u0633\u0643 \u0633\u062c\u0644\u0627\u062a\u0647 \u0648\u0645\u0633\u062a\u0646\u062f\u0627\u062a\u0647 \u0628\u0627\u0644\u0644\u063a\u0629 \u0627\u0644\u0627\u0646\u062c\u0644\u064a\u0632\u064a\u0629 \u0639\u0644\u0649 \u0623\u0646 \u064a\u0642\u062f\u0645 \u062a\u0631\u062c\u0645\u0629 \u0639\u0631\u0628\u064a\u0629 \u0644\u0647\u0627 \u0625\u0630\u0627 \u0637\u0644\u0628\u062a \u0627\u0644\u062f\u0627\u0626\u0631\u0629 \u0630\u0644\u0643 .
\u062f- \u062a\u0633\u062a\u062b\u0646\u0649 \u0641\u0626\u0627\u062a \u0645\u0639\u064a\u0646\u0629 \u0645\u0646 \u0627\u0644\u0645\u0643\u0644\u0641\u064a\u0646 \u0645\u0646 \u062a\u0646\u0638\u064a\u0645 \u0627\u0644\u0633\u062c\u0644\u0627\u062a \u0648\u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0648\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062f\u0642\u0642\u0629 \u0643\u0644\u064a\u0627 \u0627\u0648 \u062c\u0632\u0626\u064a\u0627 \u0648\u0641\u0642 \u0627\u0644\u0634\u0631\u0648\u0637 \u0648\u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0645\u062d\u062f\u062f\u0629 \u0641\u064a \u0646\u0638\u0627\u0645 \u064a\u0635\u062f\u0631 \u0644\u0647\u0630\u0647 \u0627\u0644\u063a\u0627\u064a\u0629 \u0639\u0644\u0649 \u0627\u0646 \u0644\u0627 \u064a\u0634\u0645\u0644 \u0647\u0630\u0627 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0627\u0644\u0637\u0628\u064a\u0629 \u0648\u0627\u0644\u0647\u0646\u062f\u0633\u064a\u0629 \u0648\u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629.
\u0647\u0640- \u0641\u064a \u062d\u0627\u0644 \u0639\u062f\u0645 \u062a\u0646\u0638\u064a\u0645 \u0627\u0644\u0645\u0643\u0644\u0641 \u0644\u0644\u0633\u062c\u0644\u0627\u062a \u0648\u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0648\u0641\u0642 \u0627\u0644\u0623\u0635\u0648\u0644\u060c \u064a\u062d\u062f\u062f \u0627\u0644\u0646\u0638\u0627\u0645 \u0646\u0633\u0628 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0644\u0644\u0628\u0636\u0627\u0626\u0639 \u0623\u0648 \u0627\u0644\u0633\u0644\u0639 \u0623\u0648 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062a\u0639\u0627\u0645\u0644 \u0628\u0647\u0627 \u0627\u0644\u0642\u0637\u0627\u0639\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0648\u0627\u0644\u062e\u062f\u0645\u064a\u0629 .
\u0627\u0644\u0645\u0627\u062f\u0629(24):
\u0644\u0644\u0645\u0643\u0644\u0641 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u062d\u0627\u0633\u0648\u0628 \u0641\u064a \u062a\u0646\u0638\u064a\u0645 \u0633\u062c\u0644\u0627\u062a\u0647 \u0648\u0645\u0633\u062a\u0646\u062f\u0627\u062a\u0647 \u0648\u0628\u064a\u0627\u0646\u0627\u062a\u0647 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u062a\u0639\u062a\u0628\u0631 \u0647\u0630\u0647 \u0627\u0644\u0633\u062c\u0644\u0627\u062a \u0648\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0623\u0635\u0648\u0644\u064a\u0629 \u0645\u0646 \u0627\u0644\u0646\u0627\u062d\u064a\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0625\u0630\u0627 \u062a\u0645 \u0645\u0631\u0627\u0639\u0627\u0629 \u0645\u0627 \u064a\u0644\u064a:-
\u0623- \u0623\u0646 \u064a\u062d\u062a\u0641\u0638 \u0627\u0644\u0645\u0643\u0644\u0641 \u0644\u0644\u0645\u062f\u0629 \u0627\u0644\u0645\u0642\u0631\u0631\u0629 \u0642\u0627\u0646\u0648\u0646\u0627 \u0628\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0648\u0627\u0644\u0648\u062b\u0627\u0626\u0642 \u0627\u0644\u0645\u0639\u0632\u0632\u0629 \u0644\u0647\u0627.
\u0628- \u0623\u0646 \u064a\u0644\u062a\u0632\u0645 \u0627\u0644\u0645\u0643\u0644\u0641 \u0628\u0623\u064a \u0634\u0631\u0648\u0637 \u0648\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0623\u062e\u0631\u0649 \u064a\u062d\u062f\u062f\u0647\u0627 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0635\u0627\u062f\u0631 \u0644\u0647\u0630\u0647 \u0627\u0644\u063a\u0627\u064a\u0629 .
\u0627\u0644\u0645\u0627\u062f\u0629(25):
\u064a\u062a\u0631\u062a\u0628 \u0639\u0644\u0649 \u0627\u0644\u0634\u062e\u0635 \u0627\u0644\u0645\u0631\u062e\u0635 \u0644\u0647 \u0628\u0645\u0632\u0627\u0648\u0644\u0629 \u0645\u0647\u0646\u0629 \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0623\u0646 \u064a\u0642\u062f\u0645 \u0644\u0644\u062f\u0627\u0626\u0631\u0629 \u0628\u064a\u0627\u0646\u0627 \u0628\u0623\u0633\u0645\u0627\u0621 \u0639\u0645\u0644\u0627\u0626\u0647 \u0648\u0639\u0646\u0627\u0648\u064a\u0646\u0647\u0645 \u062e\u0644\u0627\u0644 \u0645\u062f\u0629 \u0644\u0627 \u062a\u062a\u062c\u0627\u0648\u0632 \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0634\u0647\u0631 \u0627\u0644\u062b\u0627\u0644\u062b \u0645\u0646 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0644\u0627\u062d\u0642\u0629 \u0644\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.
\u0627\u0644\u0645\u0627\u062f\u0629(26):
-\u0623- \u064a\u0642\u062f\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0625\u0644\u0649 \u0627\u0644\u062f\u0627\u0626\u0631\u0629 \u0645\u0646 \u0627\u0644\u0645\u0643\u0644\u0641 \u0634\u062e\u0635\u064a\u0627 \u0623\u0648 \u0645\u0646 \u064a\u0646\u0648\u0628 \u0639\u0646\u0647 \u0623\u0648 \u0628\u0625\u062d\u062f\u0649 \u0627\u0644\u0648\u0633\u0627\u0626\u0644 \u0627\u0644\u062a\u064a \u062a\u0648\u0627\u0641\u0642 \u0627\u0644\u062f\u0627\u0626\u0631\u0629 \u0639\u0644\u0649 \u0627\u0639\u062a\u0645\u0627\u062f\u0647\u0627 \u0648\u0641\u0642 \u0627\u0644\u0634\u0631\u0648\u0637 \u0648\u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u062d\u062f\u062f\u0647\u0627 \u0627\u0644\u0646\u0638\u0627\u0645 \u0648\u0645\u0646\u0647\u0627 :-
1- \u0627\u0644\u0628\u0631\u064a\u062f \u0627\u0644\u0645\u0633\u062c\u0644.
2- \u0627\u0644\u0628\u0646\u0648\u0643 \u0627\u0644\u062a\u064a \u062a\u0639\u062a\u0645\u062f\u0647\u0627 \u0627\u0644\u062f\u0627\u0626\u0631\u0629.
3- \u0623\u064a \u0634\u0631\u0643\u0629 \u0645\u0631\u062e\u0635\u0629 \u0644\u0644\u0642\u064a\u0627\u0645 \u0628\u0645\u0647\u0627\u0645 \u0645\u0634\u063a\u0644 \u0627\u0644\u0628\u0631\u064a\u062f \u0627\u0644\u0639\u0627\u0645 \u0623\u0648 \u0645\u0634\u063a\u0644 \u0627\u0644\u0628\u0631\u064a\u062f \u0627\u0644\u062e\u0627\u0635 \u064a\u0639\u062a\u0645\u062f\u0647\u0627 \u0645\u062c\u0644\u0633 \u0627\u0644\u0648\u0632\u0631\u0627\u0621 \u0628\u0646\u0627\u0621 \u0639\u0644\u0649 \u062a\u0646\u0633\u064a\u0628 \u0627\u0644\u0648\u0632\u064a\u0631 .
4- \u0627\u0644\u0648\u0633\u0627\u0626\u0644 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629.
\u0628- \u064a\u0639\u062a\u0628\u0631 \u062a\u0627\u0631\u064a\u062e \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0647\u0648 \u062a\u0627\u0631\u064a\u062e \u062a\u0633\u0644\u0645\u0647 \u0645\u0646 \u0627\u0644\u062f\u0627\u0626\u0631\u0629 \u0623\u0648 \u062a\u0627\u0631\u064a\u062e \u062e\u062a\u0645 \u0627\u0644\u0628\u0631\u064a\u062f \u0623\u0648 \u062a\u0627\u0631\u064a\u062e \u0648\u0635\u0644 \u0627\u0644\u0625\u064a\u062f\u0627\u0639 \u0644\u062f\u0649 \u0627\u0644\u0628\u0646\u0643 \u0623\u0648 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u0631\u062e\u0635\u0629 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629 \u0623\u064a\u0647\u0627 \u0623\u0633\u0628\u0642\u060c \u0648\u0641\u064a \u062d\u0627\u0644 \u0625\u0631\u0633\u0627\u0644\u0647 \u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0627 \u062a\u062d\u062f\u062f \u0627\u0644\u062a\u0639\u0644\u064a\u0645\u0627\u062a \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629 \u0627\u0644\u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0645\u0639\u062a\u0645\u062f \u0644\u062a\u0642\u062f\u064a\u0645\u0647 .
\u0627\u0644\u0645\u0627\u062f\u0629(27):
\u0644\u0644\u0645\u0643\u0644\u0641 \u062a\u0639\u062f\u064a\u0644 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0625\u0630\u0627 \u062a\u0628\u064a\u0646 \u0644\u0647 \u0648\u062c\u0648\u062f \u062e\u0637\u0623 \u0641\u064a\u0647 \u0633\u0648\u0627\u0621 \u0628\u0627\u0644\u0632\u064a\u0627\u062f\u0629 \u0627\u0648 \u0628\u0627\u0644\u0646\u0642\u0635 \u0648\u0633\u0648\u0627\u0621 \u0643\u0627\u0646 \u0630\u0644\u0643 \u0628\u0627\u0644\u062f\u062e\u0644 \u0627\u0648 \u0628\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u062d\u0627\u0644\u0629 \u064a\u0644\u0632\u0645 \u0627\u0644\u0645\u0643\u0644\u0641 \u0628\u062f\u0641\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u063a\u0631\u0627\u0645\u0629 \u0627\u0644\u062a\u0623\u062e\u064a\u0631 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0627\u0646 \u0648\u062c\u062f\u062a \u0648\u0644\u0627 \u064a\u0639\u062a\u0628\u0631 \u0627\u0644\u0645\u0643\u0644\u0641 \u0645\u0631\u062a\u0643\u0628\u0627 \u0644\u0645\u062e\u0627\u0644\u0641\u0629 \u0623\u0648 \u062c\u0631\u0645 \u0645\u0627 \u0644\u0645 \u062a\u0643\u0646 \u0627\u0644\u062f\u0627\u0626\u0631\u0629 \u0642\u062f \u0633\u0628\u0642\u062a\u0647 \u0625\u0644\u0649 \u0627\u0643\u062a\u0634\u0627\u0641 \u0647\u0630\u0627 \u0627\u0644\u062e\u0637\u0623 \u0623\u0648 \u0645\u0627 \u0644\u0645 \u064a\u0643\u0646 \u0627\u0644\u0645\u062f\u0642\u0642 \u0642\u062f \u0623\u0635\u062f\u0631 \u0645\u0630\u0643\u0631\u0629 \u062a\u062f\u0642\u064a\u0642 \u0628\u0634\u0623\u0646 \u0630\u0644\u0643 \u0627\u0644\u0625\u0642\u0631\u0627\u0631.
\u0627\u0644\u0645\u0627\u062f\u0629 (28):
\u0623-1- \u062a\u062e\u062a\u0627\u0631 \u0644\u062c\u0646\u0629 \u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u062a\u064a \u064a\u0634\u0643\u0644\u0647\u0627 \u0627\u0644\u0648\u0632\u064a\u0631 \u0645\u0646 \u0633\u062a\u0629 \u0645\u0648\u0638\u0641\u064a\u0646 \u0645\u0646 \u0627\u0644\u062f\u0627\u0626\u0631\u0629 \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0627\u0644\u0645\u062f\u064a\u0631 \u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0641\u0642 \u0623\u0633\u0633 \u0627\u062e\u062a\u064a\u0627\u0631 \u0639\u064a\u0646\u0627\u062a \u0633\u0646\u0648\u064a\u0629.
2- \u062a\u0639\u062a\u0628\u0631 \u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0644\u0644\u0645\u0643\u0644\u0641\u064a\u0646 \u0627\u0644\u0630\u064a\u0646 \u0644\u0645 \u062a\u0631\u062f \u0625\u0642\u0631\u0627\u0631\u0627\u062a\u0647\u0645 \u0636\u0645\u0646 \u0627\u0644\u0639\u064a\u0646\u0627\u062a \u0627\u0644\u0645\u062e\u062a\u0627\u0631\u0629 \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0641\u0642 \u0627\u0644\u0623\u0633\u0633 \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647\u0627 \u0641\u064a \u0627\u0644\u0628\u0646\u062f (1) \u0645\u0646 \u0627\u0644\u0641\u0642\u0631\u0629 (\u0623) \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0627\u062f\u0629 \u0645\u0642\u0628\u0648\u0644\u0629 \u0642\u0627\u0646\u0648\u0646\u0627 \u0648\u064a\u0628\u0644\u063a\u0648\u0646 \u0630\u0644\u0643 .
3- \u0644\u0644\u0645\u062f\u064a\u0631 \u0623\u0648 \u0627\u0644\u0645\u0648\u0638\u0641 \u0627\u0644\u0630\u064a \u064a\u0641\u0648\u0636\u0647 \u062e\u0637\u064a\u0627 \u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u0646\u0638\u0631 \u0641\u064a \u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0645\u0642\u0628\u0648\u0644\u0629 \u0642\u0627\u0646\u0648\u0646\u0627 \u0648\u0641\u0642\u0627 \u0644\u0644\u0628\u0646\u062f (2) \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0641\u0642\u0631\u0629 \u0648\u0625\u0635\u062f\u0627\u0631 \u0627\u0644\u0642\u0631\u0627\u0631 \u0627\u0644\u0645\u0646\u0627\u0633\u0628 \u0628\u0634\u0623\u0646\u0647\u0627 \u062e\u0644\u0627\u0644 \u0627\u0631\u0628\u0639 \u0633\u0646\u0648\u0627\u062a \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0627\u0642\u0631\u0627\u0631 \u0648\u0641\u0642\u0627 \u0644\u0623\u062d\u0643\u0627\u0645 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0625\u0630\u0627 \u062b\u0628\u062a \u062a\u062d\u0642\u0642 \u0623\u064a \u0645\u0646 \u0627\u0644\u062d\u0627\u0644\u062a\u064a\u0646 \u0627\u0644\u062a\u0627\u0644\u064a\u062a\u064a\u0646 :-
\u0623- \u0648\u062c\u0648\u062f \u062e\u0637\u0623 \u0641\u064a \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0642\u0627\u0646\u0648\u0646.
\u0628- \u0625\u063a\u0641\u0627\u0644 \u0627\u0644\u0642\u0631\u0627\u0631 \u0627\u0644\u0633\u0627\u0628\u0642 \u0644\u062d\u0642\u064a\u0642\u0629 \u0623\u0648 \u0648\u0627\u0642\u0639\u0629 \u0623\u0648 \u0644\u0648\u062c\u0648\u062f \u0645\u0635\u062f\u0631 \u062f\u062e\u0644 \u0644\u0645 \u064a\u0639\u0627\u0644\u062c \u0641\u064a \u062d\u064a\u0646\u0647.
\u0628- \u064a\u0642\u0648\u0645 \u0627\u0644\u0645\u062f\u0642\u0642 \u0628\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0648\u0627\u0631\u062f \u0636\u0645\u0646 \u0627\u0644\u0639\u064a\u0646\u0627\u062a \u0627\u0644\u0645\u062e\u062a\u0627\u0631\u0629 \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u062e\u0644\u0627\u0644 \u0633\u0646\u062a\u064a\u0646 \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0627\u0642\u0631\u0627\u0631 \u0627\u0648 \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u062a\u0639\u062f\u064a\u0644\u0647 \u062d\u0633\u0628 \u0645\u0642\u062a\u0636\u0649 \u0627\u0644\u062d\u0627\u0644 \u0648\u0628\u062e\u0644\u0627\u0641 \u0630\u0644\u0643 \u062a\u0639\u062a\u0628\u0631 \u0645\u0642\u0628\u0648\u0644\u0629 \u062d\u0643\u0645\u0627\u060c \u0627\u0645\u0627 \u0627\u0630\u0627 \u0638\u0647\u0631\u062a \u0644\u0644\u0645\u062f\u0642\u0642 \u0623\u0633\u0628\u0627\u0628 \u062a\u0633\u062a\u062f\u0639\u064a \u0639\u062f\u0645 \u0642\u0628\u0648\u0644\u0647 \u0643\u0644\u064a\u0627 \u0623\u0648 \u062c\u0632\u0626\u064a\u0627 \u064a\u0635\u062f\u0631 \u0645\u0630\u0643\u0631\u0629 \u062a\u062f\u0642\u064a\u0642 \u064a\u062f\u0639\u0648 \u0641\u064a\u0647\u0627 \u0627\u0644\u0645\u0643\u0644\u0641 \u0644\u062d\u0636\u0648\u0631 \u062c\u0644\u0633\u0629 \u0644\u0645\u0646\u0627\u0642\u0634\u062a\u0647 \u0639\u0644\u0649 \u0623\u0646 \u062a\u062a\u0636\u0645\u0646:-
1- \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0645\u0630\u0643\u0631\u0629.
2- \u0627\u0633\u0645 \u0627\u0644\u0645\u0643\u0644\u0641 \u0648\u0631\u0642\u0645\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u064a .
3- \u0627\u0644\u0641\u062a\u0631\u0629 \u0623\u0648 \u0627\u0644\u0641\u062a\u0631\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u062a\u064a \u064a\u0634\u0645\u0644\u0647\u0627 \u0627\u0644\u062a\u062f\u0642\u064a\u0642.
4- \u0645\u0643\u0627\u0646 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u062a\u0627\u0631\u064a\u062e\u0647 \u0648\u0648\u0642\u062a \u0625\u062c\u0631\u0627\u0626\u0647.
5-\u0627\u0633\u0645 \u0627\u0644\u0645\u062f\u0642\u0642 \u0648\u062a\u0648\u0642\u064a\u0639\u0647.
\u062c- \u0644\u0644\u0645\u062f\u0642\u0642 \u0625\u062c\u0631\u0627\u0621 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0645\u0631\u0643\u0632 \u0639\u0645\u0644 \u0627\u0644\u0645\u0643\u0644\u0641 \u0623\u0648 \u0623\u064a \u0645\u0643\u0627\u0646 \u0622\u062e\u0631 \u064a\u062a\u0639\u0644\u0642 \u0628\u0639\u0645\u0644\u0647 \u0648\u0644\u0647 \u0628\u0645\u0648\u0627\u0641\u0642\u0629 \u0627\u0644\u0645\u062f\u064a\u0631 \u0627\u0644\u062e\u0637\u064a\u0629 \u0625\u062c\u0631\u0627\u0621 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u062e\u0627\u0631\u062c \u0623\u0648\u0642\u0627\u062a \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u0631\u0633\u0645\u064a .
\u062f- \u062a\u0633\u0631\u064a \u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0641\u0642\u0631\u0629 (\u0628) \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0627\u062f\u0629 \u0639\u0644\u0649 \u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0642\u062f\u0645 \u0628\u0639\u062f \u0646\u0641\u0627\u0630 \u0623\u062d\u0643\u0627\u0645 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 .
\u0627\u0644\u0645\u0627\u062f\u0629 (29):
-\u0623- \u064a\u0644\u062a\u0632\u0645 \u0627\u0644\u0645\u062f\u0642\u0642 \u0628\u0625\u0635\u062f\u0627\u0631 \u0642\u0631\u0627\u0631 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u062e\u0644\u0627\u0644 \u0633\u0646\u062a\u064a\u0646 \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u0625\u0635\u062f\u0627\u0631 \u0645\u0630\u0643\u0631\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0639\u0644\u0649 \u0623\u0646 \u064a\u062a\u0636\u0645\u0646 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u062a\u0627\u0644\u064a\u0629:-
1- \u0627\u0633\u0645 \u0627\u0644\u0645\u0643\u0644\u0641 \u0648\u0631\u0642\u0645\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u064a.
2-\u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0648 \u0627\u0644\u0641\u062a\u0631\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629.
3- \u0627\u0644\u0623\u0633\u0633 \u0627\u0644\u062a\u064a \u062a\u0645 \u0627\u0644\u0627\u0633\u062a\u0646\u0627\u062f \u0625\u0644\u064a\u0647\u0627 \u0641\u064a \u0627\u0644\u062a\u062f\u0642\u064a\u0642.
4- \u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642.
5- \u062a\u062d\u062f\u064a\u062f \u0645\u0642\u062f\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0623\u064a\u0629 \u0645\u0628\u0627\u0644\u063a \u0623\u062e\u0631\u0649 \u0645\u062a\u0631\u062a\u0628\u0629 \u0639\u0644\u064a\u0647 \u0648\u0641\u0642 \u0623\u062d\u0643\u0627\u0645 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646.
\u0628- \u0625\u0630\u0627 \u0644\u0645 \u064a\u062a\u0636\u0645\u0646 \u0642\u0631\u0627\u0631 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u062a\u0639\u062f\u064a\u0644\u0627 \u064a\u0642\u0648\u0645 \u0627\u0644\u0645\u062f\u0642\u0642 \u0628\u0642\u0628\u0648\u0644 \u0647\u0630\u0627 \u0627\u0644\u0625\u0642\u0631\u0627\u0631\u060c \u0623\u0645\u0627 \u0625\u0630\u0627 \u062a\u0636\u0645\u0646 \u0642\u0631\u0627\u0631 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u062a\u0639\u062f\u064a\u0644\u0627 \u0641\u064a \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0641\u0644\u0644\u0645\u0643\u0644\u0641 \u0628\u0639\u062f \u0627\u0644\u0627\u0637\u0644\u0627\u0639 \u0639\u0644\u0649 \u0645\u0636\u0645\u0648\u0646\u0647 \u0627\u0644\u0642\u064a\u0627\u0645 \u0628\u0623\u064a \u0645\u0645\u0627 \u064a\u0644\u064a :-
1- \u0627\u0644\u062a\u0648\u0642\u064a\u0639 \u0628\u0627\u0644\u0645\u0648\u0627\u0641\u0642\u0629 \u0639\u0644\u0649 \u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u0642\u0631\u0627\u0631.
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\u062c- \u0641\u064a \u062c\u0645\u064a\u0639 \u0627\u0644\u0623\u062d\u0648\u0627\u0644 \u064a\u062a\u0645 \u062a\u0628\u0644\u064a\u063a \u0627\u0644\u0645\u0643\u0644\u0641 \u0625\u0634\u0639\u0627\u0631\u0627 \u062e\u0637\u064a\u0627 \u0628\u0646\u062a\u064a\u062c\u0629 \u0642\u0631\u0627\u0631 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u0623\u0633\u0628\u0627\u0628 \u0627\u0644\u0645\u0628\u0631\u0631\u0629 \u0644\u0647.
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\u0627\u0644\u0645\u0627\u062f\u0629 (30)
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\u0628- \u062a\u0643\u0648\u0646 \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0645\u0637\u0627\u0644\u0628 \u0628\u0647\u0627 \u0628\u0645\u0648\u062c\u0628 \u0627\u0644\u0625\u0634\u0639\u0627\u0631 \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647 \u0641\u064a \u0627\u0644\u0641\u0642\u0631\u0629 (\u0623) \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0627\u062f\u0629 \u0648\u0627\u062c\u0628\u0629 \u0627\u0644\u062a\u062d\u0635\u064a\u0644 \u0628\u0639\u062f \u0645\u0631\u0648\u0631 \u062b\u0644\u0627\u062b\u064a\u0646 \u064a\u0648\u0645\u0627 \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u062a\u0628\u0644\u064a\u063a\u0647 \u0644\u0644\u0645\u0643\u0644\u0641 \u0648\u064a\u0639\u062a\u0628\u0631 \u0623\u064a \u0645\u0628\u0644\u063a \u0645\u062d\u0635\u0644 \u0645\u0646\u0647\u0627 \u062f\u0641\u0639\u0629 \u0639\u0644\u0649 \u062d\u0633\u0627\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0639\u0644\u064a\u0647 \u0648\u0644\u0627 \u064a\u0639\u062a\u0628\u0631 \u0647\u0630\u0627 \u0627\u0644\u0642\u0631\u0627\u0631 \u0646\u0647\u0627\u0626\u064a\u0627 \u0644\u063a\u0627\u064a\u0627\u062a \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0636 \u0623\u0648 \u0627\u0644\u0637\u0639\u0646 \u0627\u0644\u0642\u0636\u0627\u0626\u064a.
\u062c- \u064a\u0639\u062a\u0628\u0631 \u0642\u0631\u0627\u0631 \u0627\u0644\u062a\u0642\u062f\u064a\u0631 \u0627\u0644\u0623\u0648\u0644\u064a \u0645\u0644\u063a\u0649 \u062d\u0643\u0645\u0627 \u0627\u0630\u0627 \u0642\u062f\u0645 \u0627\u0644\u0645\u0643\u0644\u0641 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0639\u0646 \u0627\u0644\u0641\u062a\u0631\u0629 \u0623\u0648 \u0627\u0644\u0641\u062a\u0631\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0645\u0639\u0646\u064a\u0629 \u0648\u062f\u0641\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0623\u064a \u063a\u0631\u0627\u0645\u0627\u062a \u0623\u0648 \u0645\u0628\u0627\u0644\u063a \u0623\u062e\u0631\u0649 \u0645\u062a\u0631\u062a\u0628\u0629 \u0639\u0644\u064a\u0647 \u0628\u0645\u0648\u062c\u0628 \u0630\u0644\u0643 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0639\u0644\u0649 \u0623\u0646 \u064a\u062a\u0645 \u0630\u0644\u0643 \u0642\u0628\u0644 \u0635\u062f\u0648\u0631 \u0642\u0631\u0627\u0631 \u0627\u0644\u062a\u0642\u062f\u064a\u0631 \u0627\u0644\u0625\u062f\u0627\u0631\u064a \u0648\u0641\u0642 \u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0645\u0627\u062f\u0629.<\/p>\n
(31) \u0645\u0646 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646.
\u062f- \u0644\u063a\u0627\u064a\u0627\u062a \u0647\u0630\u0647 \u0627\u0644\u0645\u0627\u062f\u0629 \u060c \u064a\u0635\u062f\u0631 \u0627\u0644\u0645\u062f\u064a\u0631 \u062a\u0639\u0644\u064a\u0645\u0627\u062a \u0644\u062a\u062d\u062f\u064a\u062f \u0623\u0633\u0633 \u0627\u0644\u062a\u0642\u062f\u064a\u0631 \u0627\u0644\u0623\u0648\u0644\u064a \u0648\u0625\u062c\u0631\u0627\u0621\u0627\u062a\u0647.
\u0627\u0644\u0645\u0627\u062f\u0629 (31)
-\u0623- \u0625\u0630\u0627 \u0644\u0645 \u064a\u0642\u062f\u0645 \u0627\u0644\u0645\u0643\u0644\u0641 \u0625\u0642\u0631\u0627\u0631\u0627 \u0636\u0631\u064a\u0628\u064a\u0627 \u0628\u0639\u062f \u0645\u0631\u0648\u0631 \u062b\u0644\u0627\u062b\u064a\u0646 \u064a\u0648\u0645\u0627 \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u062a\u0628\u0644\u063a\u0647 \u0627\u0644\u0625\u0634\u0639\u0627\u0631 \u0627\u0644\u062e\u0637\u064a \u0628\u0646\u062a\u064a\u062c\u0629 \u0642\u0631\u0627\u0631 \u0627\u0644\u062a\u0642\u062f\u064a\u0631 \u0627\u0644\u0623\u0648\u0644\u064a \u0641\u064a\u062c\u0648\u0632 \u0644\u0644\u0645\u062f\u0642\u0642 \u0625\u0635\u062f\u0627\u0631 \u0642\u0631\u0627\u0631 \u062a\u0642\u062f\u064a\u0631 \u0625\u062f\u0627\u0631\u064a \u0628\u0627\u0644\u0627\u0633\u062a\u0639\u0627\u0646\u0629 \u0628\u0623\u064a \u0645\u0646 \u0645\u0635\u0627\u062f\u0631 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062d\u062f\u062f\u0647\u0627 \u0627\u0644\u062a\u0639\u0644\u064a\u0645\u0627\u062a \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629 .
\u0628- \u064a\u062a\u0645 \u062a\u0628\u0644\u064a\u063a \u0627\u0644\u0645\u0643\u0644\u0641 \u0625\u0634\u0639\u0627\u0631\u0627 \u062e\u0637\u064a\u0627 \u0628\u0646\u062a\u064a\u062c\u0629 \u0642\u0631\u0627\u0631 \u0627\u0644\u062a\u0642\u062f\u064a\u0631 \u0627\u0644\u0625\u062f\u0627\u0631\u064a \u0648\u064a\u0643\u0648\u0646 \u0647\u0630\u0627 \u0627\u0644\u0642\u0631\u0627\u0631 \u0642\u0627\u0628\u0644\u0627 \u0644\u0644\u0627\u0639\u062a\u0631\u0627\u0636 \u0644\u062f\u0649 \u0647\u064a\u0626\u0629 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0636 .
\u062c- \u064a\u0639\u062a\u0628\u0631 \u0642\u0631\u0627\u0631 \u0627\u0644\u062a\u0642\u062f\u064a\u0631 \u0627\u0644\u0623\u0648\u0644\u064a \u0645\u0644\u063a\u0649 \u062d\u0643\u0645\u0627 \u0628\u0635\u062f\u0648\u0631 \u0642\u0631\u0627\u0631 \u0627\u0644\u062a\u0642\u062f\u064a\u0631 \u0627\u0644\u0625\u062f\u0627\u0631\u064a.
\u0627\u0644\u0645\u0627\u062f\u0629 (32)
\u0623- \u0641\u064a \u0627\u0644\u062d\u0627\u0644\u0627\u062a \u0627\u0644\u062a\u064a \u0644\u0627 \u062a\u0632\u064a\u062f \u0641\u064a\u0647\u0627 \u0645\u0642\u062f\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u0629 \u0627\u0644\u0645\u0642\u062f\u0631\u0629 \u0639\u0644\u0649 \u0623\u064a \u0634\u062e\u0635 \u0637\u0628\u064a\u0639\u064a \u0641\u064a \u0623\u064a \u0633\u0646\u0629 \u0645\u0646 \u0627\u0644\u0633\u0646\u0648\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u0641 \u062f\u064a\u0646\u0627\u0631 \u060c \u064a\u062c\u0648\u0632 \u0644\u0644\u0645\u062f\u064a\u0631 \u0627\u0646 \u064a\u0639\u062a\u0628\u0631 \u062a\u0644\u0643 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0636\u0631\u064a\u0628\u0629 \u0623\u0633\u0627\u0633\u064a\u0629 \u0645\u0642\u0637\u0648\u0639\u0629 \u0639\u0646 \u0643\u0644 \u0633\u0646\u0629 \u0645\u0646 \u0627\u0644\u0633\u0646\u0648\u0627\u062a \u0627\u0644\u062a\u0627\u0644\u064a\u0629 \u0644\u062a\u0644\u0643 \u0627\u0644\u0633\u0646\u0629 \u0639\u0644\u0649 \u0623\u0646 \u0644\u0627 \u062a\u0632\u064a\u062f \u0639\u0644\u0649 \u062e\u0645\u0633 \u0633\u0646\u0648\u0627\u062a \u0648\u0639\u0644\u0649 \u0627\u0644\u0634\u062e\u0635 \u0627\u0644\u0645\u0630\u0643\u0648\u0631 \u062f\u0641\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0642\u0637\u0648\u0639\u0629 \u062e\u0644\u0627\u0644 \u062b\u0644\u0627\u062b\u064a\u0646 \u064a\u0648\u0645\u0627 \u0645\u0646 \u0627\u0646\u0642\u0636\u0627\u0621 \u0643\u0644 \u0633\u0646\u0629 \u0645\u0646 \u0627\u0644\u0633\u0646\u0648\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0633\u0631\u064a \u0639\u0644\u064a\u0647\u0627 \u062a\u0644\u0643 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 .
\u0628-\u0639\u0644\u0649 \u0627\u0644\u0631\u063a\u0645 \u0645\u0645\u0627 \u0648\u0631\u062f \u0641\u064a \u0623\u064a \u0646\u0635 \u0645\u062e\u0627\u0644\u0641 \u064a\u062c\u0648\u0632 \u0644\u0644\u0645\u062f\u064a\u0631 \u0627\u0646 \u064a\u0635\u062f\u0631 \u0642\u0631\u0627\u0631\u0627 \u064a\u0641\u0631\u0636 \u0628\u0645\u0648\u062c\u0628\u0647 \u0636\u0631\u064a\u0628\u0629 \u062f\u062e\u0644 \u0633\u0646\u0648\u064a\u0629 \u0645\u0642\u0637\u0648\u0639\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u062e\u0635 \u0627\u0644\u0637\u0628\u064a\u0639\u064a \u0627\u0644\u0630\u064a \u064a\u0642\u0644 \u062f\u062e\u0644\u0647 \u0628\u0627\u0644\u0627\u062c\u0645\u0627\u0644\u064a \u0639\u0646 \u0645\u0627\u0626\u0629 \u0627\u0644\u0641 \u062f\u064a\u0646\u0627\u0631\u060c \u0648\u064a\u062d\u062f\u062f \u0641\u064a \u0627\u0644\u0642\u0631\u0627\u0631 \u0627\u0646\u0648\u0627\u0639 \u0627\u0644\u062f\u062e\u0648\u0644 \u0627\u0644\u062a\u064a \u064a\u0641\u0631\u0636 \u0639\u0644\u064a\u0647\u0627 \u062a\u0644\u0643 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0627\u0644\u0633\u0646\u0648\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0633\u0631\u064a \u062e\u0644\u0627\u0644\u0647\u0627\u060c \u0648\u0644\u0644\u0645\u062f\u064a\u0631 \u062a\u0641\u0648\u064a\u0636 \u0635\u0644\u0627\u062d\u064a\u0627\u062a\u0647 \u0647\u0630\u0647 \u062e\u0637\u064a\u0627 \u0644\u0644\u0645\u062f\u0642\u0642 .
\u062c- \u0644\u0623\u064a \u0634\u062e\u0635 \u064a\u0646\u0637\u0628\u0642 \u0639\u0644\u064a\u0647 \u0642\u0631\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0627\u0644\u0645\u0642\u0637\u0648\u0639\u0629 \u0628\u0645\u0642\u062a\u0636\u0649 \u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0641\u0642\u0631\u062a\u064a\u0646 (\u0623) \u0648(\u0628) \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0627\u062f\u0629 \u0627\u0646 \u064a\u0637\u0644\u0628 \u0645\u0646 \u0627\u0644\u0645\u062f\u064a\u0631 \u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u0646\u0638\u0631 \u0641\u064a \u0627\u0644\u0642\u0631\u0627\u0631 \u0634\u0631\u064a\u0637\u0629 \u062a\u0642\u062f\u064a\u0645 \u0637\u0644\u0628 \u062e\u0644\u0627\u0644 \u062b\u0644\u0627\u062b\u064a\u0646 \u064a\u0648\u0645\u0627 \u0645\u0646 \u0627\u0646\u0642\u0636\u0627\u0621 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u062a\u064a \u062a\u0633\u0631\u064a \u062a\u0644\u0643 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u064a\u0647\u0627 \u0627\u0648 \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u062a\u0628\u0644\u064a\u063a\u0647 \u0625\u0634\u0639\u0627\u0631 \u0627\u0644\u062a\u0642\u062f\u064a\u0631 \u0648\u0644\u0644\u0645\u062f\u064a\u0631 \u0627\u0646 \u064a\u062e\u0641\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0648 \u064a\u0644\u063a\u064a\u0647\u0627 \u0648\u0641\u064a \u062d\u0627\u0644 \u0625\u0644\u063a\u0627\u0626\u0647\u0627 \u064a\u062a\u0645 \u062a\u0642\u062f\u064a\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0641\u0642\u0627 \u0644\u0623\u062d\u0643\u0627\u0645 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 .
\u062f- \u0644\u0644\u0645\u062f\u064a\u0631 \u0625\u0644\u063a\u0627\u0621 \u0623\u064a \u0645\u0646 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0635\u0627\u062f\u0631\u0629 \u0627\u0633\u062a\u0646\u0627\u062f\u0627 \u0644\u0627\u062d\u0643\u0627\u0645 \u0627\u0644\u0641\u0642\u0631\u062a\u064a\u0646 (\u0623) \u0648(\u0628) \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0627\u062f\u0629 \u0648\u0627\u0646 \u064a\u0633\u0631\u064a \u0647\u0630\u0627 \u0627\u0644\u0642\u0631\u0627\u0631 \u0639\u0644\u0649 \u0627\u0644\u0633\u0646\u0648\u0627\u062a \u0627\u0644\u0644\u0627\u062d\u0642\u0629 \u0644\u0635\u062f\u0648\u0631\u0647 \u0645\u0639 \u0639\u062f\u0645 \u0627\u0644\u0625\u062e\u0644\u0627\u0644 \u0628\u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0645\u0627\u062f\u0629 (33) \u0645\u0646 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646.
\u0647- \u064a\u0639\u062a\u0628\u0631 \u0627\u0644\u0642\u0631\u0627\u0631 \u0627\u0644\u0635\u0627\u062f\u0631 \u0645\u0646 \u0627\u0644\u0645\u062f\u064a\u0631 \u0648\u0641\u0642\u0627 \u0644\u0623\u062d\u0643\u0627\u0645 \u0647\u0630\u0647 \u0627\u0644\u0645\u0627\u062f\u0629 \u0642\u0627\u0628\u0644\u0627 \u0644\u0644\u0637\u0639\u0646 \u0644\u062f\u0649 \u0645\u062d\u0643\u0645\u0629 \u0627\u0644\u0628\u062f\u0627\u064a\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 .
\u0627\u0644\u0645\u0627\u062f\u0629 (33)
-\u0623-1- \u062a\u0634\u0643\u0644 \u0628\u0642\u0631\u0627\u0631 \u0645\u0646 \u0627\u0644\u0645\u062f\u064a\u0631 \u0647\u064a\u0626\u0629 \u0625\u062f\u0627\u0631\u064a\u0629 \u0648\u0627\u062d\u062f\u0629 \u0627\u0648 \u0623\u0643\u062b\u0631 \u062a\u0633\u0645\u0649 (\u0647\u064a\u0626\u0629 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0636) \u0644\u0644\u0628\u062a \u0641\u064a \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0636\u0627\u062a \u0627\u0644\u0645\u0642\u062f\u0645\u0629 \u0648\u0641\u0642 \u0627\u062d\u0643\u0627\u0645 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u062a\u062a\u0623\u0644\u0641 \u0643\u0644 \u0645\u0646\u0647\u0627 \u0645\u0646 \u062b\u0644\u0627\u062b\u0629 \u0645\u062f\u0642\u0642\u064a\u0646 \u0645\u0646 \u0630\u0648\u064a \u0627\u0644\u062e\u0628\u0631\u0629 \u0648\u0627\u0644\u0627\u062e\u062a\u0635\u0627\u0635 \u060c \u0648\u064a\u062c\u0648\u0632 \u0627\u0630\u0627 \u0643\u0627\u0646 \u0645\u0642\u062f\u0627\u0631 \u0645\u0628\u0644\u063a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0639\u062a\u0631\u0636 \u0639\u0644\u064a\u0647 \u0644\u0627 \u064a\u0632\u064a\u062f \u0639\u0644\u0649 \u062e\u0645\u0633\u0629 \u0622\u0644\u0627\u0641 \u062f\u064a\u0646\u0627\u0631 \u0627\u0648 \u0627\u0630\u0627 \u0643\u0627\u0646 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0635\u0627\u0641\u064a \u0627\u0644\u0645\u0639\u062a\u0631\u0636 \u0639\u0644\u064a\u0647 \u062e\u0633\u0627\u0631\u0629 \u0644\u0627 \u062a\u0632\u064a\u062f \u0639\u0644\u0649 \u062e\u0645\u0633\u064a\u0646 \u0627\u0644\u0641 \u062f\u064a\u0646\u0627\u0631 \u0627\u0646 \u062a\u0624\u0644\u0641 \u0647\u064a\u0626\u0629 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0636 \u0645\u0646 \u0645\u062f\u0642\u0642 \u0648\u0627\u062d\u062f.
2-\u062a\u062d\u062f\u062f \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0639\u0645\u0644 \u0647\u064a\u0626\u0629 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0636 \u0648\u0643\u064a\u0641\u064a\u0629 \u0627\u062a\u062e\u0627\u0630 \u0642\u0631\u0627\u0631\u0627\u062a\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 .
\u0628- \u064a\u062c\u0648\u0632 \u0644\u0644\u0645\u0643\u0644\u0641 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0636 \u0644\u062f\u0649 \u0647\u064a\u0626\u0629 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0636 \u0639\u0644\u0649 \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\u0628\u0646\u062f (2) \u0645\u0646 \u0627\u0644\u0641\u0642\u0631\u0629 (\u0628) \u0645\u0646 \u0627\u0644\u0645","image":"https:\/\/backend.royanews.tv\/imageserv\/Size728Q70\/\/images\/news\/20141231\/25951.JPG","gallery":[{"image":"https:\/\/backend.royanews.tv\/imageserv\/Size728Q70\/\/images\/news\/20141231\/25951.JPG"}],"updated_at":null,"created_at":"23:42 2014-12-31","tags":[],"type":2,"translation_id":null,"author":null,"image_description":null,"section":[{"id":12,"name":"\u0627\u0642\u062a\u0635\u0627\u062f","description":"
\u0647\u0628\u0648\u0637 \u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0641\u0636\u0629 \u0628\u0639\u062f \u0645\u0644\u0627\u0645\u0633\u0629 64 \u062f\u0648\u0644\u0627\u0631\u0627.. \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u0648\u0646 \u064a\u062d\u0642\u0642\u0648\u0646 \u0623\u0631\u0628\u0627\u062d\u0647\u0645<\/p>","image":"https:\/\/backend.royanews.tv\/imageserv\/Size728Q70\/\/sections\/67430828d4a0d1732446248.webp","main_news_id":379311}],"source":{"id":12,"name":"\u0627\u0631\u0634\u064a\u0641","image":"https:\/\/royanews.tv\/storage\/images\/source\/archive.png"},"post_data":{"total_like":0,"total_dislike":0,"liked_by_user":null,"disliked_by_user":null,"saved_by_user":null},"exclusive":0,"live":0,"updated":0,"real_image":0,"main_news":0,"is_saved":false,"shareableLink":"https:\/\/royanews.tv\/news\/25951","is_gold_widget_included":false,"is_happening_now":false,"show_happening_now_label":false,"live_active":false,"sub_events_count":0,"sub_events":null,"is_image_included":false,"is_live_stream_active":false,"has_video":false,"audio_file_url":null,"related_news":[]},"status":true,"message":"Get Data Successfully","error":[]}