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\u0633\u064a\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u064a\u0643\u0646\u0629 \u0627\u0644\u0632\u0631\u0627\u0639\u064a\u0629\u060c \u0648\u062a\u0642\u062f\u0631 \u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0627\u0644\u0623\u0648\u0644\u064a\u0629 \u0628\u062e\u0645\u0633\u0629 \u0645\u0644\u0627\u064a\u064a\u0646 \u062f\u0648\u0644\u0627\u0631\u060c \u0623\u0645\u0627
\u0627\u0644\u062a\u0642\u062f\u064a\u0631\u0627\u062a \u0627\u0644\u0641\u0639\u0644\u064a\u0629 \u0641\u0644\u0645 \u062a\u0643\u0634\u0641 \u0628\u0639\u062f.

\u0643\u0645\u0627 \u0643\u0627\u0646\u062a \u0628\u063a\u062f\u0627\u062f \u0642\u062f
\u062a\u0639\u0627\u0642\u062f\u0627\u062a \u0645\u0639 \u0645\u0635\u0646\u0639 \u201c\u0625\u0631\u0628\u064a\u062a\u201d \u0627\u0644\u0631\u0648\u0633\u064a \u0644\u062a\u0648\u0631\u064a\u062f \u0627\u0644\u062f\u0631\u0627\u062c\u0627\u062a \u0627\u0644\u0628\u062e\u0627\u0631\u064a\u0629 \u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u062c\u064a\u0634 \u0648\u0627\u0644\u0634\u0631\u0637\u0629.
\u0648\u0630\u0644\u0643 \u062d\u0633\u0628\u0645\u0627 \u0635\u0631\u062d \u0628\u0647 \u0646\u0627\u0626\u0628 \u0631\u0626\u064a\u0633 \u0634\u0631\u0643\u0629 \u062a\u062a\u0627\u0631 \u0646\u0641\u0637 \u0644\u0635\u062d\u064a\u0641\u0629 \u0623\u0632\u0641\u064a\u0633\u064a\u062a\u0627.

3- \u0627\u0644\u0635\u0646\u0627\u0639\u0627\u062a
\u0627\u0644\u0639\u0633\u0643\u0631\u064a\u0629: \u0648\u064a\u0639\u062a\u0628\u0631 \u0623\u0643\u0628\u0631 \u0627\u0644\u0642\u0637\u0627\u0639\u0627\u062a \u062a\u0636\u0631\u0631\u064b\u0627 \u0628\u0639\u062f \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0646\u0641\u0637\u064a\u060c \u062d\u064a\u062b \u0643\u0627\u0646\u062a \u0631\u0648\u0633\u064a\u0627
\u0645\u0648\u0631\u062f\u064b\u0627 \u0623\u0633\u0627\u0633\u064a\u064b\u0627 \u0644\u0644\u0633\u0644\u0627\u062d \u0627\u0644\u0639\u0631\u0627\u0642\u064a \u062e\u0644\u0627\u0644 \u0627\u0644\u0639\u0642\u062f \u0627\u0644\u0623\u062e\u064a\u0631. \u0648\u0644\u0627 \u062a\u0648\u062c\u062f \u0628\u064a\u0627\u0646\u0627\u062a \u062f\u0642\u064a\u0642\u0629 \u062d\u0648\u0644 \u0642\u064a\u0645\u0629
\u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0627\u0644\u062a\u064a \u0645\u0646\u064a \u0628\u0647\u0627 \u0642\u0637\u0627\u0639 \u0627\u0644\u0635\u0646\u0627\u0639\u0627\u062a \u0627\u0644\u0639\u0633\u0643\u0631\u064a\u0629 \u0627\u0644\u0631\u0648\u0633\u064a \u062e\u0627\u0635\u0629 \u0641\u064a \u0638\u0644 \u0627\u0644\u062a\u0643\u062a\u0645 \u0639\u0644\u0649 \u0648\u062c\u0648\u062f
\u062a\u0645\u0648\u064a\u0644 \u0645\u0646 \u0627\u0644\u0639\u062a\u0627\u062f \u0627\u0644\u0639\u0633\u0643\u0631\u064a \u0625\u0644\u0649 \u062b\u0644\u0627\u062b\u064a\u0629 \u062f\u0648\u0644 \u0627\u0644\u0634\u0631\u0642 \u0627\u0644\u0623\u0648\u0633\u0637 \u0627\u0644\u0645\u0639\u0627\u062f\u064a\u0629 \u0644\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629:
\u0625\u064a\u0631\u0627\u0646- \u0627\u0644\u0639\u0631\u0627\u0642- \u0633\u0648\u0631\u064a\u0627. \u0648\u0625\u0646 \u0643\u0627\u0646 \u0627\u0644\u062b\u0627\u0628\u062a \u0623\u0646 \u0647\u0646\u0627\u0643 \u0642\u0644\u0642\u064b\u0627 \u0648\u0627\u0636\u062d\u064b\u0627 \u0645\u0646 \u0639\u062f\u0645 \u0627\u0644\u062a\u0632\u0627\u0645 \u0639\u0631\u0627\u0642 \u0645\u0627
\u0628\u0639\u062f \u0627\u0644\u062d\u0631\u0628 \u0628\u062f\u0641\u0639 8 \u0645\u0644\u064a\u0627\u0631\u0627\u062a \u062f\u0648\u0644\u0627\u0631 \u062f\u064a\u0648\u0646\u064b\u0627 \u0644\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0646\u0641\u0637\u064a \u0648\u0627\u0644\u0639\u0633\u0643\u0631\u064a. \u0648\u062a\u0646\u0628\u0639 \u0635\u0639\u0648\u0628\u0629
\u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0628\u064a\u0627\u0646\u0627\u062a \u0645\u0646 \u0627\u0644\u062a\u0632\u0627\u0645 \u0631\u0648\u0633\u064a\u0627 \u0631\u0633\u0645\u064a\u064b\u0627 \u0628\u0639\u062f\u0645 \u062e\u0631\u0642 \u0627\u0644\u062d\u0635\u0627\u0631 \u0627\u0644\u0645\u0641\u0631\u0648\u0636 \u0639\u0644\u0649 \u0627\u0644\u0639\u0631\u0627\u0642 \u0645\u0646\u0630
1991.

\u0648\u062a\u062d\u0627\u0648\u0644 \u0627\u0644\u0625\u062f\u0627\u0631\u0629
\u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629 \u0623\u0646 \u062a\u0644\u0635\u0642 \u062a\u0639\u062b\u0631 \u062e\u0637\u0637\u0647\u0627 \u0627\u0644\u0639\u0633\u0643\u0631\u064a\u0629 \u0641\u064a \u0627\u0644\u0639\u0631\u0627\u0642 \u0628\u062f\u0639\u0645 \u0645\u0648\u0633\u0643\u0648 \u0644\u0628\u063a\u062f\u0627\u062f \u0628\u062a\u062c\u0647\u064a\u0632\u0627\u062a
\u0627\u0644\u0631\u0624\u064a\u0629 \u0627\u0644\u0644\u064a\u0644\u064a\u0629 \u0648\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u062a\u0634\u0648\u064a\u0634 \u0639\u0644\u0649 \u0634\u0641\u0631\u0627\u062a \u0627\u0644\u0635\u0648\u0627\u0631\u064a\u062e \u0627\u0644\u0645\u0633\u062a\u0647\u062f\u0641\u0629 \u0644\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u062d\u064a\u0648\u064a\u0629.

\u0628\u0644 \u0625\u0646 \u0628\u0639\u0636 \u0627\u0644\u0635\u062d\u0641
\u0627\u0644\u0631\u0648\u0633\u064a\u0629 \u0641\u0646\u062f\u062a \u0645\u0627 \u062a\u062a\u0646\u0627\u0642\u0644\u0647 \u0648\u0633\u0627\u0626\u0644 \u0627\u0644\u0625\u0639\u0644\u0627\u0645 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629 \u0645\u0646 \u0623\u0646 \u0627\u0644\u0639\u0631\u0627\u0642 \u0646\u062c\u062d \u0641\u064a \u201c\u0625\u062e\u0641\u0627\u0621\u201d
\u0623\u0633\u0644\u062d\u062a\u0647 \u0627\u0644\u0643\u064a\u0645\u064a\u0627\u0626\u064a\u0629 \u0648\u0627\u0644\u0628\u064a\u0648\u0644\u0648\u062c\u064a\u0629 (\u0628\u0644 \u0648\u0627\u0644\u0646\u0648\u0648\u064a\u0629) \u0628\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0631\u0648\u0633\u064a\u0629 \u062e\u0628\u064a\u0631\u0629 \u0628\u0633\u0628\u0644 \u0627\u0644\u062a\u0641\u062a\u064a\u0634
\u0627\u0644\u062f\u0648\u0644\u064a\u0629. \u0641\u0636\u0644\u0627\u064b \u0639\u0646 \u0627\u0644\u0627\u0646\u062a\u0642\u0627\u062f \u0627\u0644\u0623\u062e\u064a\u0631 \u0627\u0644\u0630\u064a \u0648\u0636\u0639 \u0633\u0648\u0631\u064a\u0627 \u0643\u0648\u0633\u064a\u0637 \u0644\u062a\u0648\u0635\u064a\u0644 \u0627\u0644\u0633\u0644\u0627\u062d \u0627\u0644\u0631\u0648\u0633\u064a \u0625\u0644\u0649
\u0628\u063a\u062f\u0627\u062f.

4- \u0642\u0637\u0627\u0639 \u0627\u0644\u0635\u0646\u0627\u0639\u0627\u062a
\u0627\u0644\u062b\u0642\u064a\u0644\u0629: \u062d\u064a\u062b \u062a\u0634\u064a\u0631 \u0627\u0644\u062a\u0642\u062f\u064a\u0631\u0627\u062a \u0627\u0644\u0623\u0648\u0644\u064a\u0629 \u0625\u0644\u0649 \u0623\u0646 \u062e\u0633\u0627\u0626\u0631\u0647 \u0642\u062f \u062a\u0635\u0644 \u0625\u0644\u0649 100 \u0645\u0644\u064a\u0648\u0646
\u0631\u0648\u0628\u0644 (40 \u0645\u0644\u064a\u0648\u0646 \u062f\u0648\u0644\u0627\u0631). \u0648\u0627\u0644\u0642\u0637\u0627\u0639\u0627\u062a \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0627\u0644\u0645\u062a\u0636\u0631\u0631\u0629 \u0647\u064a \u0642\u0637\u0627\u0639\u0627\u062a \u0625\u0646\u062a\u0627\u062c \u0639\u0631\u0628\u0627\u062a \u0627\u0644\u0633\u0643\u0643
\u0627\u0644\u062d\u062f\u064a\u062f\u064a\u0629 \u0648\u0625\u0646\u062a\u0627\u062c \u0642\u0637\u0639 \u0627\u0644\u063a\u064a\u0627\u0631 \u0644\u0644\u0639\u0631\u0628\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0639\u0645\u0644 \u0628\u0627\u0644\u0641\u0639\u0644 \u0639\u0644\u0649 \u062e\u0637\u0648\u0637 \u0631\u0628\u0637 \u0628\u063a\u062f\u0627\u062f
\u0628\u0627\u0644\u0623\u0642\u0627\u0644\u064a\u0645 \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629 \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629. \u0648\u064a\u0642\u062f\u0631 \u062d\u062c\u0645 \u0627\u0644\u062e\u0633\u0627\u0631\u0629 \u0627\u0644\u062a\u064a \u0645\u0646\u064a\u062a \u0628\u0647\u0627 \u0642\u0637\u0627\u0639\u0627\u062a \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0641\u064a
\u0647\u0630\u0627 \u0627\u0644\u0646\u0648\u0639 \u0645\u0646 \u0627\u0644\u0635\u0646\u0627\u0639\u0627\u062a \u0628\u0646\u062d\u0648 20% \u0645\u0646 \u0625\u062c\u0645\u0627\u0644\u064a \u0625\u0646\u062a\u0627\u062c\u0647\u0627.

5- \u0635\u0646\u0627\u0639\u0627\u062a \u0627\u0644\u0622\u0644\u0627\u062a
\u0648\u0627\u0644\u0645\u0639\u062f\u0627\u062a \u0627\u0644\u0643\u0647\u0631\u0628\u0627\u0626\u064a\u0629: \u0648\u0627\u0644\u062a\u064a \u0628\u062f\u0623\u062a \u0641\u064a \u062a\u063a\u0630\u064a\u0629 \u0627\u0644\u0633\u0648\u0642 \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629 \u0645\u0646\u0630 \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u062d\u0631\u0628
\u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629- \u0627\u0644\u0625\u064a\u0631\u0627\u0646\u064a\u0629 \u0639\u0627\u0645 1988\u060c \u0648\u062a\u0639\u0631\u0636\u062a \u0644\u0644\u062a\u0648\u0642\u0641 \u0628\u0633\u0628\u0628 \u062d\u0631\u0628 \u0639\u0627\u0635\u0641\u0629 \u0627\u0644\u0635\u062d\u0631\u0627\u0621 \u0639\u0627\u0645 1991 \u062b\u0645
\u0639\u0627\u0648\u062f\u062a \u0627\u0644\u0627\u0646\u062a\u0634\u0627\u0631 \u0641\u064a \u0627\u0644\u0633\u0648\u0642 \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629 \u0645\u0639 \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u062a\u0633\u0639\u064a\u0646\u064a\u0627\u062a. \u0648\u0623\u0643\u0628\u0631 \u0642\u0637\u0627\u0639 \u0644\u0642\u064a \u062e\u0633\u0627\u0631\u0629 \u0641\u064a
\u0647\u0630\u0647 \u0627\u0644\u0641\u0626\u0629 \u0648\u062d\u062f\u0627\u062a \u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0645\u0648\u0644\u062f\u0627\u062a \u0627\u0644\u0643\u0647\u0631\u0648\u0645\u0627\u0626\u064a\u0629 \u0648\u0627\u0644\u062a\u064a \u0628\u062f\u0623\u062a \u0628\u0627\u0644\u0641\u0639\u0644 \u0641\u064a \u0625\u0646\u0634\u0627\u0621
\u0645\u062d\u0637\u0627\u062a \u062a\u0648\u0644\u064a\u062f \u0627\u0644\u0637\u0627\u0642\u0629 \u0639\u0644\u0649 \u0646\u0647\u0631 \u062f\u062c\u0644\u0629 \u0641\u064a \u0627\u0644\u0633\u0646\u0648\u0627\u062a \u0627\u0644\u0623\u062e\u064a\u0631\u0629. \u0648\u062a\u0642\u062f\u0631 \u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0627\u0644\u0623\u0648\u0644\u064a\u0629 \u0644\u0647\u0630\u0627
\u0627\u0644\u0642\u0637\u0627\u0639 \u0628\u0646\u062d\u0648 45 \u0645\u0644\u064a\u0648\u0646 \u062f\u0648\u0644\u0627\u0631.

\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0630\u0644\u0643 \u062a\u062c\u0645\u062f\u062a
\u0639\u0642\u0648\u062f \u0645\u0634\u0627\u0631\u064a\u0639 \u0645\u062d\u0637\u0627\u062a \u0627\u0644\u0637\u0627\u0642\u0629 \u0627\u0644\u0643\u0647\u0631\u0628\u0627\u0626\u064a\u0629 (\u0628\u0627\u0644\u062a\u0648\u0644\u064a\u062f \u0627\u0644\u062d\u0631\u0627\u0631\u064a) \u0648\u0627\u0644\u062a\u064a \u0628\u0644\u063a\u062a \u062e\u0633\u0627\u0626\u0631\u0647\u0627
\u0627\u0644\u0623\u0648\u0644\u064a\u0629 \u0645\u0644\u064a\u0648\u0646\u064a \u062f\u0648\u0644\u0627\u0631\u060c \u0648\u0645\u0646 \u0623\u0634\u0647\u0631\u0647\u0627 \u062a\u0648\u0642\u0641 \u0645\u0634\u0631\u0648\u0639 \u0645\u062d\u0637\u0629 \u0627\u0644\u0645\u0633\u064a\u0628 \u062c\u0646\u0648\u0628 \u0627\u0644\u0639\u0627\u0635\u0645\u0629 \u0628\u063a\u062f\u0627\u062f.
\u0648\u062c\u0627\u0621\u062a \u0647\u0630\u0647 \u0627\u0644\u062a\u0642\u062f\u064a\u0631\u0627\u062a \u0645\u0646 \u0642\u0628\u0644 \u0645\u0645\u062b\u0644 \u0634\u0631\u0643\u0629 \u0645\u0648\u0633\u0643\u0648 \u0644\u0644\u0637\u0627\u0642\u0629 \u0627\u0644\u0631\u0648\u0633\u064a\u0629 \u0641\u064a \u0627\u0644\u0639\u0631\u0627\u0642 \u0623\u0644\u064a\u0643\u0633\u0646\u062f\u0631
\u0645\u0627\u0633\u0644\u064a\u0646\u0643\u0648\u0641 \u0641\u064a \u062a\u0635\u0631\u064a\u062d\u0627\u062a\u0647 \u0644\u0635\u062d\u064a\u0641\u0629 \u0623\u0632\u0641\u064a\u0633\u064a\u062a\u0627 \u0648\u0627\u0633\u0639\u0629 \u0627\u0644\u0627\u0646\u062a\u0634\u0627\u0631.

6- \u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0641\u064a
\u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0633\u064a\u0627\u062d\u064a: \u0633\u062a\u0624\u062f\u064a \u0627\u0644\u062d\u0631\u0628 \u0639\u0644\u0649 \u0627\u0644\u0639\u0631\u0627\u0642 \u0625\u0644\u0649 \u0627\u0633\u062a\u0628\u0639\u0627\u062f \u0623\u0633\u0648\u0627\u0642 \u0633\u064a\u0627\u062d\u064a\u0629 \u0645\u0646 \u062e\u0631\u064a\u0637\u0629
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\u0627\u0644\u0631\u062d\u0644\u0627\u062a \u0627\u0644\u0633\u064a\u0627\u062d\u064a\u0629 \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629\u060c \u0648\u0630\u0644\u0643 \u062d\u0633\u0628\u0645\u0627 \u0635\u0631\u062d \u0646\u0627\u0626\u0628 \u0648\u0632\u064a\u0631 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0648\u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0644\u0635\u062d\u064a\u0641\u0629
\u0623\u0632\u0641\u064a\u0633\u064a\u062a\u0627 \u0628\u062a\u0627\u0631\u064a\u062e 30-3-2003.

\u0648\u0644\u0639\u0644 \u0623\u0628\u0633\u0637 \u0627\u0644\u0623\u0645\u062b\u0644\u0629
\u0639\u0644\u0649 \u0630\u0644\u0643 \u0627\u0631\u062a\u0641\u0627\u0639 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0633\u064a\u0627\u062d\u064a\u0629 \u0645\u0646 10 \u062f\u0648\u0644\u0627\u0631\u0627\u062a \u0644\u0644\u064a\u0644\u0629 \u0628\u0641\u0646\u062f\u0642 \u0645\u062a\u0648\u0627\u0636\u0639 \u0641\u064a \u0645\u0635\u0631 \u0625\u0644\u0649 100
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\u0631\u0648\u0633\u064a \u0648\u064a\u0635\u064a\u0628\u0648\u0646 \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0628\u0627\u0644\u0627\u0632\u062f\u062d\u0627\u0645 \u0627\u0644\u0634\u062f\u064a\u062f.

\u0645\u0643\u0627\u0633\u0628 \u0631\u0648\u0633\u064a\u0627 \u0627\u0644\u0645\u062d\u062a\u0645\u0644\u0629

\u0627\u0644\u0623\u0645\u0644 \u0641\u064a \u062e\u0631\u0648\u062c \u0627\u0644\u062f\u0628
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\u0628\u0627\u0644\u062d\u0631\u0628 \u0633\u064a\u0631\u0641\u0639 -\u062d\u0633\u0628 \u062a\u0642\u062f\u064a\u0631 \u0627\u0644\u062e\u0628\u0631\u0627\u0621- \u0645\u0639\u062f\u0644 \u0627\u0644\u0646\u0645\u0648 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0628\u0645\u0642\u062f\u0627\u0631 6% \u0641\u064a \u0627\u0644\u0631\u0628\u0639 \u0627\u0644\u0623\u0648\u0644
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\u0648\u064a\u0642\u062f\u0631 \u0623\u0646 \u064a\u0624\u062f\u064a \u062a\u062e\u0637\u064a \u0633\u0639\u0631 \u0628\u0631\u0645\u064a\u0644 \u0627\u0644\u0646\u0641\u0637 \u0644\u062d\u0627\u062c\u0632 \u0627\u0644\u0640 34 \u062f\u0648\u0644\u0627\u0631\u064b\u0627 \u0625\u0644\u0649 \u0627\u0631\u062a\u0641\u0627\u0639 \u0627\u0644\u0646\u0627\u062a\u062c
\u0627\u0644\u0642\u0648\u0645\u064a \u0628\u0645\u0642\u062f\u0627\u0631 5.5% \u0648\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0628\u0645\u0642\u062f\u0627\u0631 8.8% \u0648\u0623\u0646 \u062a\u0646\u062a\u0639\u0634 \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0628\u0646\u062d\u0648 17%.

\u0623\u0645\u0627 \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0646\u0638\u0631\u0629
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\u0623\u0645\u0627 \u0627\u0644\u0643\u0627\u0631\u062b\u0629 \u0627\u0644\u062a\u064a
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