\u0639\u0646\u0648\u0627\u0646 \u0627\u0644\u062a\u0634\u0631\u064a\u0639: \u062a\u0639\u0644\u064a\u0645\u0627\u062a \u0644\u062a\u0633\u0647\u064a\u0644 \u062a\u0646\u0641\u064a\u0630 \u0642\u0631\u0627\u0631 \u0645\u062c\u0644\u0633 \u0642\u064a\u0627\u062f\u0629 \u0627\u0644\u062b\u0648\u0631\u0629 \u0631\u0642\u0645 (111) \u0644\u0633\u0646\u0629 1996 – \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629
\n\u0627\u0644\u062a\u0635\u0646\u064a\u0641: \u062a\u0639\u0644\u064a\u0645\u0627\u062a<\/p>\n
\u0627\u0644\u0645\u062d\u062a\u0648\u06491
\n\u0631\u0642\u0645 \u0627\u0644\u062a\u0634\u0631\u064a\u0639: 1
\n\u0633\u0646\u0629 \u0627\u0644\u062a\u0634\u0631\u064a\u0639: 1997
\n\u062a\u0627\u0631\u064a\u062e \u0627\u0644\u062a\u0634\u0631\u064a\u0639: 1997-01-01 00:00:00
\n
\n\u0627\u0633\u062a\u0646\u0627\u062f\u0627 \u0627\u0644\u0649 \u0627\u062d\u0643\u0627\u0645 \u0627\u0644\u0628\u0646\u062f (\u062e\u0627\u0645\u0633\u0627 ) \u0645\u0646 \u0642\u0631\u0627\u0631 \u0645\u062c\u0644\u0633 \u0642\u064a\u0627\u062f\u0629 \u0627\u0644\u062b\u0648\u0631\u0629 \u0631\u0642\u0645 (111) \u0641\u064a 17\/10\/ 1996
\n\u0627\u0635\u062f\u0631\u0646\u0627 \u0627\u0644\u062a\u0639\u0644\u064a\u0645\u0627\u062a \u0627\u0644\u0627\u062a\u064a\u0629 : –
\n\u0631\u0642\u0645 (1) \u0644\u0633\u0646\u0629 1997
\n\u062a\u0639\u0644\u064a\u0645\u0627\u062a
\n\u0644\u062a\u0633\u0647\u064a\u0644 \u062a\u0646\u0641\u064a\u0630 \u0642\u0631\u0627\u0631 \u0645\u062c\u0644\u0633 \u0642\u064a\u0627\u062f\u0629 \u0627\u0644\u062b\u0648\u0631\u0629 \u0631\u0642\u0645 (111)
\n\u0644\u0633\u0646\u0629 1996<\/p>\n
\u0645\u0627\u062f\u0629 1
\n\u062a\u0648\u0632\u0639 \u0646\u0633\u0628\u0629 (15%) \u062e\u0645\u0633\u0629 \u0639\u0634\u0631 \u0645\u0646 \u0627\u0644\u0645\u0627\u0626\u0629 \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647\u0627 \u0641\u064a \u0627\u0644\u0641\u0642\u0631\u0629 (3 -1) \u0645\u0646 \u0627\u0644\u0628\u0646\u062f (\u062e\u0627\u0645\u0633\u0627) \u0645\u0646 \u0642\u0631\u0627\u0631 \u0645\u062c\u0644\u0633 \u0642\u064a\u0627\u062f\u0629 \u0627\u0644\u062b\u0648\u0631\u0629 \u0631\u0642\u0645 (111) \u0644\u0633\u0646\u0629 1996 \u0645\u0643\u0627\u0641\u0623\u0629 \u0627\u0644\u0649 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0641\u064a \u0627\u0644\u0627\u062c\u0647\u0632\u0629 \u0627\u0644\u0633\u0627\u0646\u062f\u0629 \u0648\u0627\u0644\u0645\u0639\u0627\u0648\u0646\u0629 \u0627\u0644\u0630\u064a\u0646 \u064a\u0634\u062a\u0631\u0643\u0648\u0646 \u0628\u0635\u0648\u0631\u0629 \u0645\u0628\u0627\u0634\u0631\u0629 \u0627\u0648 \u063a\u064a\u0631 \u0645\u0628\u0627\u0634\u0631\u0629 \u0641\u064a \u0627\u062a\u0645\u0627\u0645 \u0627\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u062a\u0635\u0631\u0641 \u0628\u0627\u0644\u0627\u0645\u0648\u0627\u0644 \u0627\u0644\u0645\u0635\u0627\u062f\u0631\u0629 \u0645\u0646 \u063a\u064a\u0631 \u0627\u0644\u0645\u062e\u0628\u0631\u064a\u0646 \u0648\u0627\u0644\u0627\u0634\u062e\u0627\u0635 \u0627\u0644\u0630\u064a\u0646 \u064a\u0642\u0648\u0645\u0648\u0646 \u0628\u0627\u0644\u0643\u0634\u0641 \u0639\u0646 \u0627\u0644\u0627\u0645\u0648\u0627\u0644 \u0627\u0644\u0645\u0630\u0643\u0648\u0631\u0629 \u0648\u0641\u0642\u0627 \u0644\u0645\u0627 \u064a\u0623\u062a\u064a :
\n\u0623\u200c-\t(9%) \u062a\u0633\u0639\u0629 \u0645\u0646 \u0627\u0644\u0645\u0627\u0626\u0629 \u0644\u0645\u0648\u0638\u0641\u064a \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0643\u0645\u0627\u0631\u0643 \u0627\u0644\u0630\u064a\u0646 \u064a\u0633\u0627\u0647\u0645\u0648\u0646 \u0641\u064a \u0627\u062a\u0645\u0627\u0645 \u0627\u0644\u0627\u062c\u0631\u0627\u0621\u0627\u062a \u0648\u0627\u0644\u062a\u0635\u0631\u0641 \u0628\u0627\u0644\u0627\u0645\u0648\u0627\u0644 \u0627\u0644\u0645\u0635\u0627\u062f\u0631\u0629
\n\u0628\u200c-\t (3%) \u062b\u0644\u0627\u062b\u0629 \u0645\u0646 \u0627\u0644\u0645\u0627\u0626\u0629 \u0644\u0645\u0648\u0638\u0641\u064a \u0645\u0631\u0643\u0632 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0630\u064a\u0646 \u064a\u0633\u0627\u0647\u0645\u0648\u0646 \u0641\u064a \u0627\u062a\u0645\u0627\u0645 \u0627\u0644\u0627\u062c\u0631\u0627\u0621\u0627\u062a \u0648\u0627\u0644\u062a\u0635\u0631\u0641 \u0628\u0627\u0644\u0627\u0645\u0648\u0627\u0644 \u0627\u0644\u0645\u0635\u0627\u062f\u0631\u0629
\n\u062a\u200c-\t ( 3%) \u062b\u0644\u0627\u062b\u0629 \u0645\u0646 \u0627\u0644\u0645\u0627\u0626\u0629 \u0644\u0627\u0645\u0627\u0646\u0629 \u0635\u0646\u062f\u0648\u0642 \u0627\u062f\u062e\u0627\u0631 \u0627\u0644\u0643\u0645\u0627\u0631\u0643
\n\u062b\u200c-\t \u064a\u062c\u0631\u064a \u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647\u0627 \u0641\u064a \u0627\u0644\u0641\u0642\u0631\u062a\u064a\u0646 (\u0627) \u0648(\u0628) \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0627\u062f\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0648\u0641\u0642 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0627\u062a\u064a\u0629 :
\n -\u0627\u0644\u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0639\u0644\u0645\u064a
\n – \u0627\u0644\u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0648\u0638\u064a\u0641\u064a
\n -\u062a\u0642\u064a\u064a\u0645 \u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0627\u062f\u0627\u0621 \u0648\u0648\u0641\u0642 \u0627\u0644\u0636\u0648\u0627\u0628\u0637 \u0627\u0644\u0645\u0639\u0645\u0648\u0644 \u0628\u0647\u0627 \u0641\u064a \u0627\u0644\u0648\u0632\u0627\u0631\u0629<\/p>\n
\u0645\u0627\u062f\u0629 2
\n\u062a\u0642\u064a\u062f \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0645\u062e\u0635\u0635\u0629 \u0628\u0646\u0633\u0628\u0629 (10%) \u0639\u0634\u0631\u0629 \u0645\u0646 \u0627\u0644\u0645\u0627\u0626\u0629 \u0645\u0646 \u0642\u064a\u0645\u0629 \u0627\u0644\u0627\u0645\u0648\u0627\u0644 \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647\u0627 \u0641\u064a \u0627\u0644\u0641\u0642\u0631\u0629 (4) \u0645\u0646 \u0627\u0644\u0628\u0646\u062f (\u062e\u0627\u0645\u0633\u0627) \u0645\u0646 \u0627\u0644\u0642\u0631\u0627\u0631 \u0641\u064a \u062d\u0633\u0627\u0628 \u062e\u0627\u0635 \u0644\u062f\u0649 \u0627\u0644\u062c\u0647\u0629 \u0627\u0644\u062a\u064a \u062a\u0645\u0644\u0643 \u0635\u0644\u0627\u062d\u064a\u0629 \u0627\u0644\u0645\u0635\u0627\u062f\u0631\u0629 \u0648\u0627\u0644\u062a\u0635\u0631\u0641 \u0628\u0647\u0627 \u0648\u0641\u0642\u0627 \u0644\u0645\u0627 \u0648\u0631\u062f \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u0641\u0642\u0631\u0629 \u0628\u0645\u0627 \u064a\u0646\u0633\u062c\u0645 \u0645\u0639 \u0627\u062d\u0643\u0627\u0645 \u0627\u0644\u0645\u0627\u062f\u0629 (6) \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0635\u0648\u0644 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0631\u0642\u0645 (28) \u0644\u0633\u0646\u0629 1940 \u0648\u0628\u0627\u0644\u062a\u0646\u0633\u064a\u0642 \u0645\u0639 \u062f\u0627\u0626\u0631\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0644\u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/p>\n
\u0645\u0627\u062f\u0629 3
\n\u062a\u062d\u0648\u0644 \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0645\u062e\u0635\u0635\u0629 \u0628\u0646\u0633\u0628\u0629 (15%) \u062e\u0645\u0633\u0629 \u0639\u0634\u0631\u0629 \u0645\u0646 \u0627\u0644\u0645\u0627\u0626\u0629 \u0645\u0646 \u0642\u064a\u0645\u0629 \u0627\u0644\u0627\u0645\u0648\u0627\u0644 \u0627\u0644\u0645\u0635\u0627\u062f\u0631\u0629 \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647\u0627 \u0641\u064a \u0627\u0644\u0641\u0642\u0631\u0629 (5) \u0645\u0646 \u0627\u0644\u0628\u0646\u062f (\u062e\u0627\u0645\u0633\u0627) \u0645\u0646 \u0627\u0644\u0642\u0631\u0627\u0631 (\u062d\u0635\u0629 \u0627\u0644\u062e\u0632\u064a\u0646\u0629) \u0627\u0644\u0649 \u0645\u062f\u064a\u0631\u064a\u0629 \u0627\u0644\u062e\u0632\u064a\u0646\u0629 \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0641\u0638\u0629 \u0627\u0644\u0645\u062e\u062a\u0635\u0629 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0645\u0633\u062a\u0648\u0641\u0627\u0629 \u0646 \u0642\u0628\u0644 \u0627\u0644\u0644\u062c\u0627\u0646 \u0627\u0644\u0645\u0634\u0643\u0644\u0629 \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0641\u0638\u0627\u062a \u0628\u0627\u0644\u0627\u0633\u062a\u0646\u0627\u062f \u0627\u0644\u0649 \u0627\u0644\u0628\u0646\u062f (\u062b\u0627\u0646\u064a\u0627) \u0645\u0646 \u0627\u0644\u0642\u0631\u0627\u0631 \u0648\u0627\u0644\u0649 \u062f\u0627\u0626\u0631\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 (\u0642\u0633\u0645 \u0627\u0644\u0627\u0645\u0648\u0631 \u0627\u0644\u0646\u0642\u062f\u064a\u0629) \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0645\u0633\u062a\u0648\u0641\u0627\u0629 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0643\u0645\u0627\u0631\u0643\u060c \u0648\u062a\u0642\u064a\u062f \u0627\u064a\u0631\u0627\u062f\u0627 \u0646\u0647\u0627\u0626\u064a\u0627 \u0639\u0644\u0649 \u0627\u0644\u0646\u0648\u0639 (006) ( \u062d\u0635\u0629 \u0627\u0644\u062e\u0632\u064a\u0646\u0629 \u0645\u0646 \u0627\u0644\u0627\u0645\u0648\u0627\u0644 \u0627\u0644\u0645\u0635\u0627\u062f\u0631\u0629) \u0627\u0644\u0645\u0627\u062f\u0629 (3) \u0627\u0644\u0639\u062f\u062f (9) \u0645\u0646 \u062c\u062f\u0648\u0644 \u0627\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u062c\u0627\u0631\u064a\u0629<\/p>\n
\u0645\u0627\u062f\u0629 4
\n\u062a\u0648\u0632\u0639 \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647\u0627 \u0641\u064a \u0627\u0644\u0645\u0648\u0627\u062f (1) \u0648 (2) \u0648 (3) \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u062a\u0639\u0644\u064a\u0645\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u064a\u0646 \u0644\u0647\u0627 \u0628\u0639\u062f \u062d\u0633\u0645 \u0627\u0644\u062f\u0639\u0648\u0649<\/p>\n
\u0645\u0627\u062f\u0629 5
\n\u062a\u0644\u063a\u0649 \u0627\u0644\u062a\u0639\u0644\u064a\u0645\u0627\u062a \u0639\u062f\u062f (1) \u0644\u0633\u0646\u0629 1996 \u0627\u0644\u0635\u0627\u062f\u0631\u0629 \u0644\u062a\u0633\u0647\u064a\u0644 \u062a\u0646\u0641\u064a\u0630 \u0642\u0631\u0627\u0631 \u0645\u062c\u0644\u0633 \u0642\u064a\u0627\u062f\u0629 \u0627\u0644\u062b\u0648\u0631\u0629 \u0631\u0642\u0645 (80) \u0644\u0633\u0646\u0629 1995 \u0627\u0644\u0645\u0644\u063a\u0649 .<\/p>\n
\u0645\u0627\u062f\u0629 6
\n\u062a\u0646\u0641\u0630 \u0647\u0630\u0647 \u0627\u0644\u062a\u0639\u0644\u064a\u0645\u0627\u062a \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u0646\u0634\u0631 \u0642\u0631\u0627\u0631 \u0645\u062c\u0644\u0633 \u0642\u064a\u0627\u062f\u0629 \u0627\u0644\u062b\u0648\u0631\u0629 \u0631\u0642\u0645 (111) \u0644\u0633\u0646\u0629 1996 \u0641\u064a 28\/10\/ 1996 .<\/p>\n
\u062d\u0643\u0645\u062a \u0627\u0644\u0639\u0632\u0627\u0648\u064a
\n\u0648\u0632\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/p>\n","protected":false},"excerpt":{"rendered":"
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