{"id":21523,"date":"2011-10-01T17:59:04","date_gmt":"2011-10-01T17:59:04","guid":{"rendered":""},"modified":"2011-10-01T17:59:04","modified_gmt":"2011-10-01T17:59:04","slug":"","status":"publish","type":"post","link":"https:\/\/wiki.dorar-aliraq.net\/iraqilaws\/law\/21523.html","title":{"rendered":"\u062a\u0633\u0647\u064a\u0644 \u062a\u0646\u0641\u064a\u0630 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0631\u0642\u0645 94 \u0644\u0633\u0646\u0629 2004"},"content":{"rendered":"<p>\u0627\u0644\u062a\u0635\u0646\u064a\u0641  \u0645\u0635\u0627\u0631\u0641 | \u0645\u0635\u0631\u0641 \u062a\u062c\u0627\u0631\u064a | \u0645\u0635\u0631\u0641 \u0645\u0631\u0643\u0632\u064a<br \/>\n\u0627\u0644\u062c\u0647\u0629 \u0627\u0644\u0645\u0635\u062f\u0631\u0629  \u0627\u0644\u0639\u0631\u0627\u0642 &#8211; \u0627\u062a\u062d\u0627\u062f\u064a<br \/>\n\u0646\u0648\u0639 \u0627\u0644\u062a\u0634\u0631\u064a\u0639  \u062a\u0639\u0644\u064a\u0645\u0627\u062a<br 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\u0645\u0639\u0627\u0644\u062c\u062a\u0647 \u0648\u0645\u062a\u0627\u0628\u0639\u062a\u0647 \u0628\u0634\u0643\u0644 \u0633\u0631\u064a\u0639\u060c \u0648\u0645\u0624\u0634\u0631\u0627\u062a\u0647 \u0647\u064a :<br \/>\n( 1 ) \u0645\u0636\u064a \u0639\u0644\u0649 \u0645\u0648\u0639\u062f \u0627\u0633\u062a\u062d\u0642\u0627\u0642 \u0627\u0644\u0642\u0631\u0636 \u0623\u0648 \u0623\u0642\u0633\u0627\u0637\u0647 \u0648\u0641\u0648\u0627\u0626\u062f\u0647 \u0623\u0643\u062b\u0631 \u0645\u0646 ( 30 ) \u062b\u0644\u0627\u062b\u064a\u0646 \u064a\u0648\u0645\u0627\u064b \u0648\u0623\u0642\u0644 \u0645\u0646 ( 90 ) \u062a\u0633\u0639\u064a\u0646 \u064a\u0648\u0645\u0627\u064b .<br \/>\n( 2 ) \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u062f\u062b\u0629 \u0639\u0646 \u0627\u0644\u0645\u0642\u062a\u0631\u0636 \u062a\u0624\u0643\u062f \u062a\u0628\u0627\u0637\u0624 \u0646\u0634\u0627\u0637\u0647 \u0648\u0627\u0646\u0639\u0643\u0627\u0633\u0647 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\u0648\u0644\u0627 \u062a\u0639\u0643\u0633 \u0627\u0644\u0648\u0627\u0642\u0639 \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062d\u0642\u064a\u0642\u064a \u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u0645\u0642\u062a\u0631\u0636 .<br \/>\n( 5 ) \u0638\u0647\u0648\u0631 \u062e\u0644\u0644 \u0648\u0636\u0639\u0641 \u0641\u064a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 \u0642\u062f \u064a\u0624\u062f\u064a \u0627\u0644\u0649 \u0627\u062d\u062a\u0645\u0627\u0644 \u0639\u062f\u0645 \u0627\u0644\u0633\u062f\u0627\u062f .<br \/>\n( 6 ) \u064a\u0637\u0644\u0628 \u0627\u0644\u0645\u0642\u062a\u0631\u0636 \u062a\u0639\u064a\u062f\u0644\u0627\u064b \u0641\u064a \u0634\u0631\u0648\u0637 \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646 \u0643\u0637\u0644\u0628 \u062a\u0645\u062f\u064a\u062f \u0641\u062a\u0631\u0629 \u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642 \u0623\u0648 \u062a\u062e\u0641\u064a\u0636 \u0633\u0639\u0631 \u0627\u0644\u0641\u0627\u0626\u062f\u0629 \u0628\u0648\u062f\u0648\u0646 \u0633\u0628\u0628 \u064a\u0633\u062a\u0648\u062c\u0628 \u0630\u0644\u0643 .<br \/>\n( 7 ) \u0639\u062f\u0645 \u0643\u0641\u0627\u064a\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0633\u0648\u0642\u064a\u0629 \u0648\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0644\u0644\u0636\u0645\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0642\u062f\u0645\u0629 \u0644\u062a\u063a\u0637\u064a\u0629 \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646 \u0627\u0644\u0645\u0645\u0646\u0648\u062d \u0648\u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0627\u0644\u0645\u062a\u0631\u062a\u0628\u0629 \u0639\u0644\u064a\u0647 .<br \/>\n( 8 ) \u0639\u062f\u0645 \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0645\u0635\u0631\u0641 \u0644\u0644\u0636\u0645\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0642\u062f\u0645\u0629 \u0645\u0646 \u0627\u0644\u0645\u0642\u062a\u0631\u0636 \u0628\u0634\u0643\u0644 \u062f\u0648\u0631\u064a \u0648\u0639\u062f\u0645 \u0645\u062a\u0627\u0628\u0639\u062a\u0647 \u0642\u064a\u0645\u062a\u0647\u0627 \u0627\u0644\u0633\u0648\u0642\u064a \u0628\u0634\u0643\u0644 \u062f\u0648\u0631\u064a \u0648\u0645\u0633\u062a\u0645\u0631 .<br \/>\n\u062b\u0627\u0646\u064a\u0627\u064b : \u0627\u0644\u0642\u0631\u0648\u0636 \u063a\u064a\u0631 \u0627\u0644\u0645\u0646\u062a\u062c\u0629 \u0644\u0644\u0639\u0648\u0627\u0626\u062f :<br \/>\n\u0623 \u0640 \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646 \u062f\u0648\u0646 \u0627\u0644\u0645\u062a\u0648\u0633\u0637 :<br \/>\n\u0627\u0626\u062a\u0645\u0627\u0646 \u062a\u0646\u0634\u0623 \u0645\u0646\u0647 \u0645\u062a\u0623\u062e\u0631\u0627\u062a \u0639\u0646 \u062a\u0633\u062f\u064a\u062f \u0623\u0635\u0644 \u0627\u0644\u0642\u0631\u0636 \u0623\u0648 \u0627\u0644\u0641\u0627\u0626\u062f\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u062f\u0629 \u0644\u0645\u062f\u0629 \u0644\u0627 \u062a\u0642\u0644 \u0639\u0646 ( 90 ) \u062a\u0633\u0639\u064a\u0646 \u064a\u0648\u0645\u0627\u064b \u0648\u0644\u0627 \u062a\u0632\u064a\u062f \u0639\u0644\u0649 ( 180 ) \u0645\u0626\u0629 \u0648\u062b\u0645\u0627\u0646\u064a\u0646 \u064a\u0648\u0645\u0627\u064b\u060c \u0645\u0645\u0627 \u064a\u062a\u0637\u0644\u0628 \u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0627\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0644\u0627\u0632\u0645\u0629 \u0645\u0646 \u0627\u0644\u0645\u0635\u0631\u0641 \u0644\u062a\u0635\u062d\u064a\u062d \u0627\u0644\u062e\u0644\u0644 \u0627\u0644\u0642\u0627\u0626\u0645 \u0648\u0648\u0636\u0639 \u0628\u0631\u0646\u0627\u0645\u062c \u0644\u062a\u0641\u0639\u064a\u0644 \u062a\u0633\u062f\u064a\u062f \u0627\u0644\u0642\u0631\u0636 \u0648\u0641\u0648\u0627\u0626\u062f\u0647 \u0636\u0645\u0646 \u0633\u0642\u0641 \u0632\u0645\u0646\u064a \u0645\u0639\u064a\u0646 \u0648\u0645\u0624\u0634\u0631\u0627\u062a\u0647 \u0647\u064a :<br \/>\n(1) \u062a\u0623\u062e\u0631 \u0641\u064a \u062f\u0641\u0639 \u0623\u0642\u0633\u0627\u0637 \u0627\u0644\u0642\u0631\u0636 \u0623\u0648 \u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0644\u0641\u062a\u0631\u0629 \u0632\u0645\u0646\u064a\u0629 \u0644\u0627 \u062a\u0642\u0644 \u0639\u0646 ( 90 ) \u062a\u0633\u0639\u064a\u0646 \u064a\u0648\u0645\u0627\u064b .<br \/>\n(2) \u062a\u0648\u0627\u0641\u0631 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0639\u0646 \u062a\u062f\u0646\u064a \u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u0644\u0644\u0645\u0642\u062a\u0631\u0636 \u0648\u0639\u062f\u0645 \u0643\u0641\u0627\u064a\u062a\u0647\u0627 \u0644\u062a\u0633\u062f\u064a\u062f \u0627\u0644\u0642\u0631\u0636 \u0623\u0648 \u0623\u0642\u0633\u0627\u0637\u0647 \u0648\u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0639\u0644\u064a\u0647 .<br \/>\n(3) \u0639\u062f\u0645 \u062a\u0645\u0643\u0646 \u0627\u0644\u0645\u0635\u0631\u0641 \u0645\u0646 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u062f\u0642\u064a\u0642\u0629 \u0648\u0645\u062d\u062f\u062b\u0629 \u0639\u0646 \u0627\u0645\u0643\u0627\u0646\u064a\u0627\u062a \u0627\u0644\u0645\u0642\u062a\u0631\u0636 \u0648\u0645\u0644\u0627\u0621\u062a\u0647 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u0633\u0628\u0628 \u0642\u0635\u0648\u0631 \u0627\u0644\u0645\u0642\u062a\u0631\u0636 \u0639\u0646 \u062a\u0648\u0641\u064a\u0631 \u0647\u0630\u0647 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a .<br \/>\n(4) \u0627\u0639\u062a\u0645\u0627\u062f \u0627\u0644\u0645\u0642\u062a\u0631\u0636 \u0639\u0644\u0649 \u0645\u0648\u0627\u0631\u062f \u0646\u0642\u062f\u064a\u0629 \u0645\u0646 \u0645\u0635\u062f\u0631 \u0622\u062e\u0631 \u0644\u062a\u0633\u062f\u064a\u062f \u0627\u0644\u0642\u0631\u0636 \u0623\u0648 \u0641\u0648\u0627\u0626\u062f\u0647 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u063a\u064a\u0631 \u0627\u0644\u0645\u0635\u062f\u0631 \u0645\u0648\u0636\u0648\u0639 \u0627\u0644\u062a\u0633\u0647\u064a\u0644\u0627\u062a \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646\u064a\u0629 .<br \/>\n(5) \u0627\u0644\u062a\u0623\u062e\u0631 \u0641\u064a \u0625\u0646\u062c\u0627\u0632 \u0627\u0644\u0645\u0634\u0631\u0648\u0639 \u0645\u0648\u0636\u0648\u0639 \u0627\u0644\u0642\u0631\u0636 \u0644\u0623\u064a \u0633\u0628\u0628 \u0645\u0646 \u0627\u0644\u0623\u0633\u0628\u0627\u0628 .<br \/>\n(6) \u062a\u0631\u0627\u062c\u0639 \u0628\u0639\u0636 \u0627\u0644\u0645\u0624\u0634\u0631\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u0645\u0642\u062a\u0631\u0636\u060c \u0623\u0648 \u062a\u0631\u0627\u062c\u0639 \u0641\u064a \u0646\u0648\u0639\u064a\u0629 \u0627\u0644\u0630\u0645\u0645 \u0627\u0644\u0645\u062f\u064a\u0646\u0629 \u0627\u0644\u0638\u0627\u0647\u0631\u0629 \u0641\u064a \u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0645\u0642\u062a\u0631\u0636\u060c \u0648\u0627\u0631\u062a\u0641\u0627\u0639 \u062d\u062c\u0645 \u0627\u0644\u062f\u064a\u0648\u0646 \u0639\u0644\u0649 \u0627\u0644\u063a\u064a\u0631 \u0627\u0644\u0645\u0634\u0643\u0648\u0643 \u0641\u064a \u062a\u062d\u0635\u064a\u0644\u0647\u0627 .<br \/>\n(7) \u062c\u0645\u0648\u062f \u062d\u0631\u0643\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0643\u0634\u0648\u0641\u0629 \u0644\u0645\u062f\u0629 \u062a\u0632\u064a\u062f \u0639\u0646 ( 90 ) \u062a\u0633\u0639\u064a\u0646 \u064a\u0648\u0645\u0627\u064b\u060c \u0648\u0644\u0627 \u062a\u0642\u0644 \u0639\u0646 ( 180 ) \u0645\u0626\u0629 \u0648\u062b\u0645\u0627\u0646\u064a\u0646 \u064a\u0648\u0645\u0627\u064b \u0645\u0646 \u062d\u064a\u062b \u062a\u0633\u062f\u064a\u062f \u0627\u0644\u0641\u0627\u0626\u062f\u0629\u060c \u0648\u062a\u062e\u0641\u064a\u0636 \u0627\u0644\u062d\u062f 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\u0644\u0644\u0645\u0634\u0631\u0648\u0639 ( \u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u0630\u0627\u062a\u064a \u0648\u0627\u0644\u0642\u0631\u0648\u0636 \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629 ) .<br \/>\n\u062f \u0640 \u0627\u0644\u062c\u062f\u0648\u0644 \u0627\u0644\u0632\u0645\u0646\u064a \u0644\u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u0645\u0634\u0631\u0648\u0639 .<br \/>\n\u0647\u0640 \u0640 \u0627\u0644\u062a\u062f\u0641\u0642 \u0627\u0644\u0646\u0642\u062f\u064a \u0644\u0644\u0645\u0634\u0631\u0648\u0639 \u0645\u0639 \u0627\u0644\u062c\u062f\u0648\u0644 \u0627\u0644\u0632\u0645\u0646\u064a \u0644\u062a\u0633\u062f\u064a\u062f \u0627\u0644\u0642\u0631\u0636 \u0648\u0641\u0648\u0627\u0626\u062f\u0647 \u0648\u0645\u0635\u0627\u062f\u0631 \u0627\u0644\u062a\u0633\u062f\u064a\u062f .<br \/>\n\u0648 \u0640 \u0627\u0644\u0645\u0635\u0627\u062f\u0631 \u0627\u0644\u0623\u062e\u0631\u0649 \u0627\u0644\u0645\u062a\u0627\u062d\u0629 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\u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a \u0648\u0641\u0642 \u0627\u0644\u062a\u0639\u0644\u064a\u0645\u0627\u062a \u0627\u0644\u062e\u0627\u0635\u0629 \u0627\u0644\u0635\u0627\u062f\u0631\u0629 \u0628\u0642\u0631\u0627\u0631 \u0645\u0646 \u0627\u0644\u0628\u0646\u0643 \u0627\u0644\u0645\u0631\u0643\u0632\u064a \u0627\u0644\u0639\u0631\u0627\u0642\u064a .<br \/>\n\u0628 \u0640\u0640 \u0645\u0631\u0643\u0632 \u0627\u0644\u0642\u0637\u0639 \u0627\u0644\u0627\u062c\u0645\u0627\u0644\u064a: \u064a\u0645\u062b\u0644 \u0645\u0631\u0643\u0632 \u0627\u0644\u0642\u0637\u0639 \u0627\u0644\u0627\u062c\u0645\u0627\u0644\u064a \u0645\u062c\u0645\u0648\u0639 \u0645\u0631\u0627\u0643\u0632 \u0627\u0644\u0642\u0637\u0639 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u0627\u0644\u0645\u062f\u064a\u0646\u0629 \u0623\u0648 \u0645\u062c\u0645\u0648\u0639 \u0645\u0631\u0627\u0643\u0632 \u0627\u0644\u0642\u0637\u0639 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u0627\u0644\u062f\u0627\u0626\u0646\u0629 \u0623\u064a\u0647\u0645\u0627 \u0623\u0643\u0628\u0631 \u0648\u0630\u0644\u0643 \u0628\u0639\u062f \u062a\u062d\u0648\u064a\u0644 \u0647\u0630\u0647 \u0627\u0644\u0645\u0631\u0627\u0643\u0632 \u0627\u0644\u0649 \u0627\u0644\u062f\u0646\u0627\u0646\u064a\u0631 \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629 \u0648\u0641\u0642 \u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0642\u0637\u0639 \u0627\u0644\u0645\u0639\u0645\u0648\u0644 \u0628\u0647\u0627 \u0639\u0646\u062f \u0627\u062d\u062a\u0633\u0627\u0628 \u0646\u0633\u0628\u0629 \u0643\u0641\u0627\u064a\u0629 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 .<br \/>\n\u062c \u0640\u0640 \u0640\u0640 \u0645\u0631\u0643\u0632 \u0627\u0644\u0630\u0647\u0628: \u064a\u0636\u0627\u0641 \u0627\u0644\u0649 \u0645\u0631\u0643\u0632 \u0627\u0644\u0642\u0637\u0639 \u0627\u0644\u0627\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u062c\u0631\u0651\u062f\u0629 ( \u0627\u0644\u0645\u0637\u0644\u0642\u0629 ) \u0644\u0635\u0627\u0641\u064a \u0642\u064a\u0645\u0629 \u0627\u0644\u0630\u0647\u0628 \u0644\u062f\u0649 \u0627\u0644\u0645\u0635\u0631\u0641 \u0648\u0628\u063a\u0636 \u0627\u0644\u0646\u0638\u0631 \u0639\u0645\u0651\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0645\u0631\u0643\u0632 \u0627\u0644\u0630\u0647\u0628 \u0647\u0630\u0627 \u0645\u062f\u064a\u0646\u0627\u064b \u0623\u0648 \u062f\u0627\u0626\u0646\u0627\u064b . \u062a\u062d\u0648\u0644 \u0647\u0630\u0647 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0649 \u0627\u0644\u062f\u064a\u0646\u0627\u0631 \u0627\u0644\u0639\u0631\u0627\u0642\u064a \u0648\u062d\u0633\u0628 \u0633\u0639\u0631 \u0625\u0642\u0642\u0627\u0644 \u0623\u0648\u0646\u0635\u0629 \u0627\u0644\u0630\u0647\u0628 \u0639\u0646\u062f \u0627\u062d\u062a\u0633\u0627\u0628 \u0646\u0633\u0628\u0629 \u0643\u0641\u0627\u064a\u0629 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u062e\u0627\u0635\u0629 \u0641\u064a \u0627\u0644\u0633\u0648\u0642 \u0627\u0644\u0630\u064a \u064a\u062d\u062f\u062f\u0647 \u0627\u0644\u0628\u0646\u0643 \u0627\u0644\u0645\u0631\u0643\u0632\u064a \u0627\u0644\u0639\u0631\u0627\u0642\u064a .<br \/>\n\u062e\u0627\u0645\u0633\u0627\u064b: \u0627\u0644\u0623\u0639\u0628\u0627\u0621 \u0627\u0644\u0645\u062a\u0631\u062a\u0628\u0629 \u0639\u0644\u0649 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0644\u0642\u0627\u0621 \u0645\u062e\u0627\u0637\u0631 \u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0642\u0637\u0639: \u0644\u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u0623\u0639\u0628\u0627\u0621 \u0639\u0644\u0649 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u062e\u0627\u0635\u0629 \u0645\u0642\u0627\u0628\u0644 \u0645\u0631\u0627\u0643\u0632 \u0627\u0644\u0642\u0637\u0639\u060c \u064a\u0636\u0631\u0628 \u0645\u062c\u0645\u0648\u0639 \u0627\u0645\u0631\u0643\u0632 \u0627\u0644\u0642\u0637\u0639 \u0627\u0644\u0627\u062c\u0645\u0627\u0644\u064a \u0648\u0645\u0631\u0643\u0632\u0627\u0644\u0630\u0647\u0627\u0628 \u0628\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u062c\u0631\u0651\u062f\u0629 \u0628\u0646\u0633\u0628\u0629 ( 12% ) \u0627\u062b\u0646\u064a \u0639\u0634\u0631 \u0645\u0646 \u0627\u0644\u0645\u0626\u0629 \u0648\u0645\u0646 \u062b\u0645\u0651 \u064a\u0636\u0627\u0639\u0641 \u0646\u0627\u062a\u062c \u0627\u0644\u0636\u0631\u0628 \u0647\u0630\u0627 \u0628 \u0640\u0640 ( 8,33% ) \u062b\u0645\u0627\u0646\u064a\u0629 \u0648\u062b\u0644\u0627\u062b\u0629 \u0648\u062b\u0644\u0627\u062b\u064a\u0646 \u0645\u0646 \u0627\u0644\u0645\u0626\u0629 \u062d\u064a\u062b \u064a\u0636\u0627\u0641 \u0627\u0644\u0649 \u0645\u0642\u0627\u0645 \u0646\u0633\u0628\u0629 \u0643\u0641\u0627\u064a\u0629 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u062e\u0627\u0635\u0629 .<br \/>\n\u0633\u0627\u062f\u0633\u0627\u064b: \u0639\u0644\u0649 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0639\u062a\u0645\u0627\u062f \u0627\u0644\u0646\u0645\u0648\u0630\u062c \u0631\u0642\u0645 ( 9 ) \u0627\u0644\u0645\u0631\u0627\u0641\u0642 \u0644\u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u0623\u0639\u0628\u0627\u0621 \u0627\u0644\u0645\u062a\u0631\u062a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u062e\u0627\u0635\u0629 \u0644\u0642\u0627\u0621 \u0645\u0631\u0643\u0632 \u0627\u0644\u0642\u0637\u0639 \u0627\u0644\u0627\u062c\u0645\u0627\u0644\u064a .<\/p>\n<p>\u0627\u0644\u0645\u0627\u062f\u0629 41<\/p>\n<p>\u0639\u0646\u062f \u0627\u0646\u062e\u0641\u0627\u0636 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u062e\u0627\u0635\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0627\u0644\u0628\u0627\u0642\u064a\u0629 \u0628\u0639\u062f \u0627\u0633\u062a\u0628\u0639\u0627\u062f \u0627\u0644\u0623\u0639\u0628\u0627\u0621 \u0639\u0644\u0649 \u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646 \u0639\u0646 \u0646\u0633\u0628\u0629 ( 28,5% ) \u062b\u0645\u0627\u0646\u064a\u0629 \u0648\u0639\u0634\u0631\u064a\u0646 \u0648\u0646\u0635\u0641 \u0645\u0646 \u0627\u0644\u0645\u0626\u0629 \u0645\u0646 \u0627\u0644\u0623\u0639\u0628\u0627\u0621 \u0627\u0644\u0645\u062a\u0631\u062a\u0628\u0629 \u0639\u0644\u0649 \u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0633\u0648\u0642\u060c \u0648\u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0645\u0635\u0631\u0641 \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u062d\u0627\u0644\u0629 \u0623\u0646 \u064a\u0642\u0648\u0645 \u0625\u0645\u0627 \u0628\u062a\u062e\u0641\u064a\u0636 \u062d\u062c\u0645 \u0647\u0630\u0647 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 ( \u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0633\u0648\u0642 ) \u0623\u0648 \u0632\u064a\u0627\u062f\u0629 \u0623\u0645\u0648\u0627\u0644\u0647 \u0627\u0644\u062e\u0627\u0635\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0644\u0645\u0639\u0627\u0644\u062c\u0629 \u0647\u0630\u0627 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\u0627\u0644\u0645\u0624\u0634\u0631 \u0627\u0644\u0623\u0633\u0627\u0633\u064a \u201cApproach Basic Indicator\u201d \u0627\u0644\u0645\u0639\u062a\u0645\u062f \u0628\u0645\u0648\u062c\u0628 \u062a\u0639\u0644\u064a\u0645\u0627\u062a \u0644\u062c\u0646\u0629 \u0628\u0627\u0632\u0644 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0642\u064a\u0627\u0645 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0648\u0645\u0639\u0627\u064a\u064a\u0631\u0647 \u0627\u0644\u0635\u0627\u062f\u0631\u0629 \u0641\u064a \u062d\u0632\u064a\u0631\u0627\u0646 \u0639\u0627\u0645 2006\u060c \u0648\u064a\u062a\u0645 \u0627\u0644\u0627\u062d\u062a\u0641\u0627\u0638 \u0628\u0623\u0645\u0648\u0627\u0644 \u062e\u0627\u0635\u0629 \u0644\u0647\u0630\u0627 \u0627\u0644\u0646\u0648\u0639 \u0645\u0646 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u064a\u0633\u0627\u0648\u064a ( 15% ) \u062e\u0645\u0633\u0629 \u0639\u0634\u0631 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\u064a\u062a\u0639\u0627\u0645\u0644 \u0628\u0647\u0627 .<br \/>\n( 3 ) \u0627\u0644\u062d\u062f \u0627\u0644\u0623\u0642\u0635\u0649 \u0644\u0645\u062c\u0645\u0648\u0639 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0646\u0642\u062f \u0627\u0644\u0623\u062c\u0646\u0628\u064a \u0627\u0644\u062a\u064a \u064a\u0633\u0645\u062d \u0644\u0647 \u0623\u0646 \u064a\u062c\u0631\u064a\u0647\u0627 .<br \/>\n( 4 ) \u0627\u0644\u062d\u062f \u0627\u0644\u0623\u0642\u0635\u0649 \u0644\u0643\u0644 \u0639\u0645\u0644\u064a\u0629 \u0646\u0642\u062f \u0623\u062c\u0646\u0628\u064a \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0642\u0648\u0645 \u0628\u0647\u0627 .<br \/>\n( 5 ) \u0627\u0644\u062d\u062f \u0627\u0644\u0623\u0642\u0635\u0649 \u0644\u0635\u0627\u0641\u064a \u0645\u0631\u0643\u0632 \u0627\u0644\u0646\u0642\u062f \u0627\u0644\u064a\u0648\u0645\u064a \u0644\u0643\u0644 \u0639\u0645\u0644\u064a\u0629 \u0623\u062c\u0646\u0628\u064a\u0629 \u0628\u0645\u0641\u0631\u062f\u0647\u0627 .<br \/>\n\u0628 \u0640\u0640 \u064a\u062c\u0628 \u0623\u0646 \u062a\u062d\u0645\u0644 \u0627\u0644\u0642\u0633\u0627\u0626\u0645 \u0627\u0644\u062a\u064a \u062a\u062b\u0628\u062a \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0646\u0642\u062f \u0627\u0644\u0623\u062c\u0646\u0628\u064a \u0623\u064c\u0631\u0642\u0627\u0645\u0627\u064b \u0645\u062a\u0633\u0644\u0633\u0644\u0629 \u0645\u0637\u0628\u0648\u0639\u0629 \u0645\u0633\u0628\u0642\u0627\u064b \u0648\u0623\u0646 \u064a\u062a\u0645 \u062a\u0648\u0642\u064a\u062a \u0627\u0644\u0642\u0633\u064a\u0645\u0629 \u0639\u0646\u062f \u0625\u062c\u0631\u0627\u0621 \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0628\u0648\u0627\u0633\u0637\u0629 \u0622\u0644\u0629 \u062a\u0648\u0642\u064a\u062a\u060c \u0628\u062d\u064a\u062b \u064a\u062d\u062a\u0641\u0638 \u0642\u0633\u0645 \u0627\u0644\u0646\u0642\u062f \u0641\u064a \u0627\u0644\u0645\u0635\u0631\u0641 \u0628\u0627\u0644\u0646\u0633\u062e\u0629 \u0627\u0644\u0623\u0635\u0644\u064a\u0629 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\u0627\u0644\u0628\u064a\u0639 \u0623\u0648 \u0627\u0644\u0634\u0631\u0627\u0621 .<br \/>\n(5) \u0627\u0644\u0631\u0635\u064a\u062f .<br \/>\n\u062f \u0640\u0640 \u064a\u062c\u0628 \u0642\u064a\u062f \u0643\u0644 \u0639\u0645\u0644\u064a\u0629 \u0646\u0642\u062f \u0623\u062c\u0646\u0628\u064a \u0641\u064a \u0633\u062c\u0644 ( \u0645\u0631\u0643\u0632 \u0627\u0644\u0646\u0642\u062f \u0627\u0644\u0623\u062c\u0646\u0628\u064a ) \u0641\u064a \u0646\u0641\u0633 \u0627\u0644\u064a\u0648\u0645 \u0627\u0644\u0630\u064a \u062c\u0631\u062a \u0641\u064a\u0647 \u0627\u0644\u0639\u0645\u0644\u064a\u0629\u060c \u0648\u064a\u062c\u0628 \u0642\u064a\u062f \u0643\u0644 \u0639\u0645\u0644\u064a\u0629 \u0646\u0642\u062f \u0623\u062c\u0646\u0628\u064a \u0641\u064a \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0635\u0631\u0641 \u0628\u0646\u0641\u0633 \u0627\u0644\u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0630\u064a \u062c\u0631\u062a \u0641\u064a\u0647 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\u062e\u0627\u0635\u0629 ( \u0628\u0627\u0644\u0645\u062f\u064a\u0631 \u0627\u0644\u0645\u0641\u0648\u0636 \u0648\u0627\u0644<br \/>\n\u0627\u0633\u062a\u0645\u0627\u0631\u0629 4<\/p>\n<p>1 \u0640\u0640 \u0627\u0644\u0627\u0633\u0645 \u0627\u0644\u062b\u0644\u0627\u062b\u064a \u0648\u0627\u0644\u0644\u0642\u0628:<br \/>\n2 \u0640\u0640 \u0627\u0644\u0645\u0648\u0627\u0644\u064a\u062f:<br \/>\n3 \u0640\u0640 \u0627\u0644\u062c\u0646\u0633\u064a\u0629:<br \/>\n4 \u0640\u0640 \u0639\u0646\u0648\u0627\u0646 \u0627\u0644\u0633\u0643\u0646 \u0648\u0631\u0642\u0645 \u0627\u0644\u0647\u0627\u062a\u0641 \u0627\u0646 \u0648\u062c\u062f \u0627\u0644\u0628\u0631\u064a\u062f \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a:<br \/>\n5 \u0640\u0640 \u0627\u0644\u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u0639\u0644\u0645\u064a:<br \/>\n6 \u0640\u0640 \u0627\u0644\u062c\u0647\u0627\u062a \u0648\u0627\u0644\u062f\u0648\u0627\u0626\u0631 \u0627\u0644\u062a\u064a \u0639\u0645\u0644 \u0628\u0647\u0627 \u0627\u0644\u0645\u0648\u0638\u0641 \u062d\u0633\u0628 \u0627\u0642\u062f\u0645\u064a\u062a\u0647\u0627:<\/p>\n<p>\u0623\u200c) \u0627\u0630\u0627 \u0643\u0646\u062a \u0645\u0648\u0638\u0641\u0627 \u0633\u0627\u0628\u0642\u0627 \u0641\u064a \u0627\u062d\u062f\u0649 \u0627\u0644\u062f\u0648\u0627\u0626\u0631 \u0648\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u064a\u0631\u062c\u0649 \u0630\u0643\u0631 \u0633\u0628\u0628 \u062a\u0631\u0643 \u0627\u0644\u0648\u0638\u064a\u0641\u0629 .<br \/>\n\u0627\u0633\u062a\u0642\u0627\u0644\u0629 ( ) \u0627\u062d\u0627\u0644\u0629 \u0639\u0644\u0649 \u0627\u0644\u062a\u0642\u0627\u0639\u062f ( ) \u063a\u064a\u0631 \u0630\u0644\u0643 ( )<br \/>\n\u0628\u200c) \u0627\u0644\u062a\u062f\u0631\u062c \u0627\u0644\u0648\u0638\u064a\u0641\u064a \u0648\u0637\u0628\u064a\u0639\u0629 \u0627\u0644\u0639\u0645\u0644:<br \/>\n1:<br \/>\n2:<br \/>\n3:<br \/>\n4:<br \/>\n\u062c \u0640\u0640 ) \u0627\u0644\u062a\u0642\u062f\u064a\u0631\u0627\u062a \u0648\u0627\u0644\u062a\u0634\u0643\u0631\u0627\u062a \u0648\u0627\u0644\u0645\u0643\u0627\u0641\u0622\u062a \u0627\u0644\u062a\u064a \u062a\u0645 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u064a\u0647\u0627:<br \/>\n\u0646\u0648\u0639 \u0627\u0644\u062a\u0642\u062f\u064a\u0631 \u0627\u0644\u0645\u0646\u0627\u0633\u0628\u0629<br \/>\n1:<br \/>\n2:<br \/>\n3:<br \/>\n4:<br \/>\n\u062f) \u0623\u064a \u0645\u0644\u0627\u062d\u0638\u0627\u062a \u0627\u062e\u0631\u0649 \u062a\u062a\u0639\u0644\u0642 \u0628\u0639\u0645\u0644\u0643 \u0627\u0644\u0648\u0638\u064a\u0641\u064a \u0627\u0644\u0633\u0627\u0628\u0642 \u062a\u0648\u062f \u0630\u0643\u0631\u0647\u0627:<br \/>\n7 \u0640\u0640 \u0627\u0644\u062f\u0648\u0631\u0627\u062a \u0627\u0644\u0639\u0644\u0645\u064a\u0629 \u060c \u0627\u0644\u0645\u0647\u0646\u064a\u0629:<br \/>\n8 \u0640\u0640 \u0627\u0644\u0628\u062d\u0648\u062b \u0627\u0644\u0645\u0639\u062f\u0629 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\/>\n11 \u0640\u0640 \u0647\u0644 \u0642\u0627\u0645\u062a \u0633\u0644\u0637\u0629 \u0645\u062e\u062a\u0635\u0629 \u0628\u062a\u062c\u0631\u064a\u062f\u0643 \u0645\u0646 \u0627\u0647\u0644\u064a\u0629 \u0645\u0645\u0627\u0631\u0633\u0629 \u0645\u0647\u0646\u0629 \u0627\u0648 \u0627\u0648\u0642\u0641\u062a\u0643 \u0639\u0646 \u0645\u0645\u0627\u0631\u0633\u0629 \u0645\u0647\u0646\u0629 .<br \/>\n12 \u0640\u0640 \u0647\u0644 \u0633\u0628\u0642 \u0648\u0627\u0646 \u0627\u0639\u0644\u0646\u062a \u0647\u064a\u0626\u0629 \u0642\u0636\u0627\u0626\u064a\u0629 \u0627\u0648 \u0627\u0635\u062f\u0631\u062a \u0647\u064a\u0626\u0629 \u0645\u062e\u062a\u0635\u0629 \u0627\u0645\u0631\u0627\u064b \u064a\u0642\u0636\u064a \u0628\u0639\u062f\u0645 \u0635\u0644\u0627\u062d\u062a\u064a\u0643 \u0644\u0627\u062f\u0627\u0631\u0629 \u0634\u0631\u0643\u0629 \u0645\u0627 .<br \/>\n\u0627\u0644\u0627\u0633\u0645:<br \/>\n\u0627\u0644\u062a\u0648\u0642\u064a\u0639:<br \/>\n\u0627\u0644\u062a\u0627\u0631\u064a\u062e:<br \/>\n\u0627\u0644\u0645\u0631\u0627\u0641\u0642\u0627\u062a<br \/>\n\u0646\u0633\u062e \u0645\u0646 \u0643\u0627\u0641\u0629 \u0627\u0644\u0648\u062b\u0627\u0626\u0642 \u0627\u0644\u0645\u0630\u0643\u0648\u0631\u0629 \u0622\u0646\u0641\u0627<\/p>\n<p>\u0627\u0633\u062a\u0645\u0627\u0631\u0629 \u0631\u0642\u0645 (5)<br \/>\n( \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0645\u0635\u0631\u0641 \u0627\u0644\u062a\u0627\u0628\u0639 \u0644\u0644\u0645\u0635\u0631\u0641 \u0627\u0644\u0623\u062c\u0646\u0628<br \/>\n\u0627\u0633\u062a\u0645\u0627\u0631\u0629 5<\/p>\n<p>1 \u0640\u0640 \u0627\u0633\u0645 \u0627\u0644\u0645\u0635\u0631\u0641 .<br \/>\n2 \u0640\u0640 \u0645\u0648\u0642\u0639 \u0627\u0644\u0645\u0643\u062a\u0628 \u0627\u0644\u0631\u0626\u064a\u0633 .<br \/>\n3 \u0640\u0640 \u0633\u0644\u0637\u0629 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0627\u062c\u0646\u0628\u064a\u0629 \u0627\u0644\u062a\u064a \u064a\u062e\u0636\u0639 \u0644\u0647\u0627 \u0627\u0644\u0645\u0635\u0631\u0641 .<br \/>\n4 \u0640\u0640 \u062f\u0631\u062c\u0629 \u0627\u0644\u062a\u0635\u0646\u064a\u0641 \u0645\u0646 \u0627\u062d\u062f\u0649 \u0648\u0643\u0627\u0644\u0627\u062a \u0627\u0644\u062a\u0635\u0646\u064a\u0641 \u0627\u0644\u0645\u0639\u062a\u0631\u0641 \u0628\u0647\u0627 \u062f\u0648\u0644\u064a\u0627 \u0640\u0640 \u0645\u0639 \u0630\u0643\u0631 \u0627\u0633\u0645 \u0627\u0644\u0648\u0643\u0627\u0644\u0629 .<br \/>\n5 \u0640\u0640 \u062a\u0627\u0631\u064a\u062e \u062a\u0623\u0633\u064a\u0633 \u0627\u0644\u0645\u0635\u0631\u0641 .<br \/>\n6 \u0640\u0640 \u0639\u062f\u062f \u0641\u0631\u0648\u0639 \u0627\u0644\u0645\u0635\u0631\u0641 \/ \u0627\u0644\u0645\u0643\u0627\u062a\u0628 \u0627\u0644\u0645\u062a\u0648\u0627\u062c\u062f\u0629 \u0641\u064a \u062c\u0645\u064a\u0639 \u0627\u0644\u0639\u0627\u0644\u0645 .<br \/>\n7 \u0640\u0640 \u0639\u062f\u062f \u0627\u0644\u0641\u0631\u0648\u0639 \/ \u0627\u0644\u0645\u0643\u0627\u062a\u0628 \u0627\u0644\u0645\u062a\u0648\u0627\u062c\u062f\u0629 \u0641\u064a \u0627\u0644\u0634\u0631\u0642 \u0627\u0644\u0627\u0648\u0633\u0637 .<br \/>\n8 \u0640\u0640 \u062e\u0644\u0627\u0635\u0629 \u0645\u0648\u062c\u0632\u0629 \u0639\u0646 \u062e\u0628\u0631\u0629 \u0648\u0633\u0645\u0639\u0629 \u0627\u0644\u0645\u0635\u0631\u0641 \u0641\u064a \u0627\u0644\u0639\u0627\u0644\u0645 .<br \/>\n\u0627\u0636\u0627\u0641\u0629 \u0627\u0644\u0649 \u0630\u0644\u0643 \u062a\u0631\u0641\u0642 \u0627\u0644\u0648\u062b\u0627\u0626\u0642 \u0627\u0644\u0622\u062a\u064a\u0629: \u0640\u0640<br \/>\n\u0623 \u0640\u0640 \u0634\u0647\u0627\u062f\u0629 \u062a\u0623\u0633\u064a\u0633 \u0627\u0644\u0645\u0635\u0631\u0641 \u0627\u0644\u0627\u0635\u0644\u064a \u0645\u0635\u062f\u0642\u0629 \u0645\u0646 \u0627\u0644\u062c\u0647\u0629 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u062f \u0627\u0644\u0630\u064a \u064a\u0642\u0639 \u0641\u064a\u0647 \u0627\u0644\u0645\u0642\u0631 \u0627\u0644\u0631\u0626\u064a\u0633 \u0644\u0644\u0645\u0635\u0631\u0641 .<br \/>\n\u0628 \u0640\u0640 \u0643\u062a\u0627\u0628 \u064a\u0624\u0643\u062f \u0645\u0648\u0627\u0641\u0642\u0629 \u0627\u0644\u0645\u0635\u0631\u0641 \u0627\u0644\u0627\u0635\u0644\u064a \u0639\u0644\u0649 \u062a\u0623\u0633\u064a\u0633 \u0627\u0644\u0643\u064a\u0627\u0646 \u0627\u0644\u062a\u0627\u0628\u0639 .<br \/>\n\u062c \u0640\u0640 \u0640\u0640 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0648\u062d\u0633\u0627\u0628 \u0627\u0644\u0627\u0631\u0628\u0627\u062d \u0648\u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0644\u0622\u062e\u0631 \u062b\u0644\u0627\u062b \u0633\u0646\u0648\u0627\u062a \u0645\u062f\u0642\u0642\u0629 \u0645\u0646 \u0645\u0631\u0627\u0642\u0628 \u062d\u0633\u0627\u0628\u0627\u062a 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\u0627\u0644\u0648\u0632\u0627\u0631\u0627\u062a \u0648\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0648\u0627\u0644\u0645\u062a\u0646\u0627\u0632\u0644 \u0639\u0646\u0647\u0627 \u0627\u0644\u0649 \u0627\u0644\u0645\u0635\u0631\u0641 \u0627\u0644\u0645\u0642\u0631\u0636 \u0645\u0646 \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u062a\u062b\u0642\u064a\u0644 \u060c \u0628\u0634\u0631\u0637 \u0627\u0646 \u064a\u0643\u0648\u0646 \u0647\u0646\u0627\u0643 \u0625\u0642\u0631\u0627\u0631\u0627 \u0635\u062d\u064a\u062d\u0627 \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0648\u0632\u0627\u0631\u0627\u062a \u0628\u0647\u0630\u0647 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0627\u062a \u0644\u0647\u0624\u0644\u0627\u0621 \u0627\u0644\u0627\u0634\u062e\u0627\u0635 \u0641\u064a\u062a\u0645 \u062a\u0646\u0632\u064a\u0644 \u0643\u0627\u0645\u0644 \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u0648\u0648\u0632\u0627\u0631\u0627\u062a \u060c \u0627\u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0647\u0630\u0647 \u0627\u0644\u0645\u0642\u0628\u0648\u0636\u0627\u062a \u0635\u0627\u062f\u0631\u0629 \u0639\u0646 \u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0641\u064a\u0624\u062e\u0630 80 % \u0645\u0646 \u0642\u064a\u0645\u062a\u0647\u0627 \u0648\u064a\u062a\u0645 \u062a\u0646\u0632\u064a\u0644\u0647\u0627 \u0645\u0646 \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u062a\u0631\u062c\u064a\u062d .<br \/>\n6 \u0640\u0640 \u0636\u0645\u0627\u0646\u0627\u062a \u0639\u0642\u0627\u0631\u064a\u0629: \u0640\u0640<br \/>\n\u064a\u0646\u0632\u0644 \u0645\u0646 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646\u064a\u0629 \u0642\u064a\u0645\u0629 \u0627\u0644\u0631\u0647\u0646 \u0627\u0644\u0639\u0642\u0627\u0631\u064a \u0627\u0648 60 % \u0645\u0646 \u0642\u064a\u0645\u0629 \u0627\u0644\u062a\u062e\u0645\u064a\u0646 ( \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0633\u0648\u0642\u064a\u0629) \u0627\u064a\u0647\u0645\u0627 \u0627\u0642\u0644 \u0648\u0630\u0644\u0643 \u0636\u0645\u0646 \u0627\u0644\u0634\u0631\u0648\u0637 \u0627\u0644\u0622\u062a\u064a\u0629: \u0640\u0640<br \/>\n\u0623 \u0640\u0640 \u0627\u0646 \u064a\u0643\u0648\u0646 \u0627\u0644\u0631\u0647\u0646 \u0627\u0644\u0639\u0642\u0627\u0631\u064a \u0645\u0646 \u0627\u0644\u062f\u0631\u062c\u0629 \u0627\u0644\u0627\u0648\u0644\u0649 \u0648\u0645\u0633\u062c\u0644 \u0627\u0635\u0648\u0644\u0627 \u0644\u062f\u0649 \u0627\u0644\u062f\u0648\u0627\u0626\u0631 \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 .<br \/>\n\u0628 \u0640\u0640 \u0627\u0646 \u064a\u0643\u0648\u0646 \u0627\u0644\u0639\u0642\u0627\u0631 \u0627\u0644\u0645\u0631\u0647\u0648\u0646 \u060c \u0645\u062e\u0645\u0651\u0646 \u0645\u0646\u0630 \u0645\u062f\u0629 \u0644\u0627 \u062a\u062a\u062c\u0627\u0648\u0632 \u0627\u0644\u0633\u0646\u0629 \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u0645\u0644\u0627\u0621\u0629 \u0648\u0630\u0644\u0643 \u0645\u0646 \u062e\u0628\u064a\u0631\u064a\u0646 \u0645\u0639\u062a\u0645\u062f\u064a\u0646 . \u0648\u0627\u0630\u0627 \u062a\u0641\u0627\u0648\u062a\u062a \u0642\u064a\u0645\u0629 \u0627\u0644\u062a\u062e\u0645\u064a\u0646 \u0628\u064a\u0646 \u0627\u0644\u062e\u0628\u064a\u0631\u064a\u0646 \u062a\u0624\u062e\u0630 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u062e\u0645\u0651\u0646\u0629 \u0627\u0644\u0627\u0642\u0644 \u060c \u0648\u06271\u0627 \u0644\u0645 \u064a\u062a\u0648\u0627\u0641\u0631 \u062a\u062e\u0645\u064a\u0646 \u0627\u0635\u0648\u0644\u064a \u0648\u062d\u062f\u064a\u062b \u0644\u0644\u0639\u0642\u0627\u0631 \u0627\u0644\u0645\u0631\u0647\u0648\u0646 \u0641\u0644\u0627 \u062a\u0646\u0632\u0644 \u0645\u0646 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646\u064a\u0629 \u0642\u064a\u0645\u0629 \u0627\u0644\u0631\u0647\u0646 \u0627\u0644\u0639\u0642\u0627\u0631\u064a .<br \/>\n\u062c \u0640\u0640 \u0640\u0640 \u0627\u0646 \u064a\u0643\u0648\u0646 \u0628\u0645\u0642\u062f\u0648\u0631 \u0627\u0644\u0645\u0635\u0631\u0641 \u0628\u064a\u0639 \u0648\u062a\u0633\u064a\u064a\u0644 \u0647\u0630\u0627 \u0627\u0644\u0639\u0642\u0627\u0631 \u062f\u0648\u0646 \u0635\u0639\u0648\u0628\u0627\u062a .<br \/>\n\u0645\u062b\u0627\u0644 \u0640\u0640 \u0644\u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646\u064a\u0629 \u0644\u0642\u0631\u0636 \u0645\u0645\u0646\u0648\u062d \u0644\u0627\u062d\u062f\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0628\u0645\u0628\u0644\u063a 120 \u0645\u0644\u064a\u0648\u0646 \u062f\u064a\u0646\u0627\u0631 \u0639\u0631\u0627\u0642\u064a \u0645\u0642\u0627\u0628\u0644 \u0631\u0647\u0646 \u0627\u0648\u0631\u0627\u0642 \u0645\u0627\u0644\u064a\u0629 \u0628\u0645\u0627 \u064a\u0648\u0627\u0632\u064a 20 \u0645\u0644\u064a\u0648\u0646 \u062f\u064a\u0646\u0627\u0631 \u060c \u0635\u0627\u062f\u0631\u0629 \u0639\u0646 \u062f\u0648\u0644\u0629 \u062a\u0635\u0646\u064a\u0641\u0647\u0627 +A \u0648\u0628\u0627\u0642\u064a \u0639\u0644\u0649 \u0627\u0633\u062a\u062d\u0642\u0627\u0642 \u0647\u0630\u0647 \u0627\u0644\u0627\u0648\u0631\u0627\u0642 \u062a\u0633\u0639\u0629 \u0627\u0634\u0647\u0631 \u0628\u0627\u0644\u0627\u0636\u0627\u0641\u0629 \u0627\u0644\u0649 \u0636\u0645\u0627\u0646\u0629 \u0646\u0642\u062f\u064a\u0629 \u0628\u0645\u0628\u0644\u063a 15 \u0645\u0644\u064a\u0648\u0646 \u062f\u064a\u0646\u0627\u0631 \u0648\u0631\u0647\u0646 \u0639\u0642\u0627\u0631\u064a \u0628\u0645\u0628\u0644\u063a 80 \u0645\u0644\u064a\u0648\u0646 \u062f\u064a\u0646\u0627\u0631 \u0642\u064a\u0645\u062a\u0647 \u0627\u0644\u0633\u0648\u0642\u064a\u0629 100 \u0645\u0644\u064a\u0648\u0646 \u062f\u064a\u0646\u0627\u0631 \u060c \u0641\u0627\u0646 \u0627\u0644\u062a\u062e\u0641\u064a\u0636 \u0645\u0646 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646\u064a\u0629 \u0633\u0648\u0641 \u064a\u0628\u0644\u063a 54 \u0645\u0644\u064a\u0648\u0646 \u062f\u064a\u0646\u0627\u0631 \u0648\u0643\u0645\u0627 \u0647\u0648 \u0645\u0628\u064a\u0646 \u0627\u062f\u0646\u0627\u0647:<br \/>\n\u0627\u0644\u062a\u062e\u0641\u064a\u0636\u0627\u062a \u0645\u0646 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646\u064a\u0629:<br \/>\n1 \u0640\u0640 \u0627\u0644\u0627\u0648\u0631\u0627\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 = 20 \u2013 1% ( \u062d\u0633\u0628 \u0627\u0644\u0646\u0645\u0648\u0630\u062c \u0631\u0642\u0645 14 \u0627\u0644\u0645\u0631\u0641\u0642) 9 . 8 \u0645\u0644\u064a\u0648\u0646 \u062f\u064a\u0646\u0627\u0631<br \/>\n2 \u0640\u0640 \u0627\u0644\u0636\u0645\u0627\u0646\u0629 \u0627\u0644\u0646\u0642\u062f\u064a\u0629 = 15 . 0 \u0645\u0646\u0644\u064a\u0648\u0646 \u062f\u064a\u0646\u0627\u0631<br \/>\n3 \u0640\u0640 \u0627\u0644\u0636\u0645\u0627\u0646\u0629 \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629:<br \/>\n\u0623 \u0640\u0640 \u0642\u064a\u0645\u0629 \u0627\u0644\u0631\u0647\u0646 \u0627\u0644\u0639\u0642\u0627\u0631\u064a = 80<br \/>\n\u0628 \u0640\u0640 60 % \u0645\u0646 \u0642\u064a\u0645\u0629 \u0627\u0644\u062a\u062e\u0645\u064a\u0646 = 100\u00d7 60% = 60 60 . 0 \u0645\u0644\u064a\u0648\u0646 \u062f\u064a\u0646\u0627\u0631<br \/>\n\u0645\u062c\u0645\u0648\u0639 \u0627\u0644\u062a\u062e\u0641\u064a\u0636\u0627\u062a \u0645\u0646 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646\u064a\u0629 94 . 8 \u0645\u0644\u064a\u0648\u0646 \u062f\u064a\u0646\u0627\u06310<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0627\u0644\u062a\u0635\u0646\u064a\u0641 \u0645\u0635\u0627\u0631\u0641 | \u0645\u0635\u0631\u0641 \u062a\u062c\u0627\u0631\u064a | \u0645\u0635\u0631\u0641 \u0645\u0631\u0643\u0632\u064a \u0627\u0644\u062c\u0647\u0629 \u0627\u0644\u0645\u0635\u062f\u0631\u0629 \u0627\u0644\u0639\u0631\u0627\u0642 &#8211; \u0627\u062a\u062d\u0627\u062f\u064a \u0646\u0648\u0639 \u0627\u0644\u062a\u0634\u0631\u064a\u0639 \u062a\u0639\u0644\u064a\u0645\u0627\u062a \u0631\u0642\u0645 \u0627\u0644\u062a\u0634\u0631\u064a\u0639 4 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u062a\u0634\u0631\u064a\u0639 03\/01\/2011 \u0633\u0631\u064a\u0627\u0646 \u0627\u0644\u062a\u0634\u0631\u064a\u0639 \u0633\u0627\u0631\u064a \u0639\u0646\u0648\u0627\u0646 \u0627\u0644\u062a\u0634\u0631\u064a\u0639 \u062a\u0633\u0647\u064a\u0644 \u062a\u0646\u0641\u064a\u0630 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0631\u0642\u0645 94 \u0644\u0633\u0646\u0629 2004 \u0627\u0644\u0645\u0635\u062f\u0631 \u0627\u0644\u0648\u0642\u0627\u0626\u0639 \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629 | \u0631\u0642\u0645 \u0627\u0644\u0639\u062f\u062f:4172 | \u062a\u0627\u0631\u064a\u062e:03\/01\/2011 | \u0639\u062f\u062f \u0627\u0644\u0635\u0641\u062d\u0627\u062a: 0 | \u0631\u0642\u0645 \u0627\u0644\u0635\u0641\u062d\u0629:1&#8230; <a href=\"https:\/\/wiki.dorar-aliraq.net\/iraqilaws\/law\/21523.html\">Read more &raquo;<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"sidebar-page.php","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[],"class_list":["post-21523","post","type-post","status-publish","format-standard","hentry","category---2011"],"_links":{"self":[{"href":"https:\/\/wiki.dorar-aliraq.net\/iraqilaws\/wp-json\/wp\/v2\/posts\/21523","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/wiki.dorar-aliraq.net\/iraqilaws\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/wiki.dorar-aliraq.net\/iraqilaws\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/wiki.dorar-aliraq.net\/iraqilaws\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/wiki.dorar-aliraq.net\/iraqilaws\/wp-json\/wp\/v2\/comments?post=21523"}],"version-history":[{"count":0,"href":"https:\/\/wiki.dorar-aliraq.net\/iraqilaws\/wp-json\/wp\/v2\/posts\/21523\/revisions"}],"wp:attachment":[{"href":"https:\/\/wiki.dorar-aliraq.net\/iraqilaws\/wp-json\/wp\/v2\/media?parent=21523"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/wiki.dorar-aliraq.net\/iraqilaws\/wp-json\/wp\/v2\/categories?post=21523"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/wiki.dorar-aliraq.net\/iraqilaws\/wp-json\/wp\/v2\/tags?post=21523"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}