\u0645\u0648\u0627\u062f(22) \u0648 (23) \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u064a\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647<\/span><\/a> \u0628\u0647 \u0645\u0646\u0638\u0648\u0631 \u0627\u062a\u062e\u0627\u0630 \u0631\u0648\u064a\u0647 \u0648\u0627\u062d\u062f \u0645\u0642\u0631\u0631 \u0645\u064a \u062f\u0627\u0631\u062f:<\/p>\n<\/p>\n
1- \u0645\u0627\u062e\u0630 \u0645\u062d\u0627\u0633\u0628\u0647 \u062c\u0631\u0627\u0626\u0645 \u0645\u0648\u0636\u0648\u0639 \u0645\u0627\u062f\u0647(22) \u0642\u0627\u0646\u0648\u0646 \u062f\u0631 \u0645\u0648\u0627\u0631\u062f \u0628\u0646\u062f\u0647\u0627\u064a \u0634\u0634 \u06af\u0627\u0646\u0647 \u0645\u0627\u062f\u0647 \u0645\u0632\u0628\u0648\u0631\u060c \u0645\u0627\u0644\u064a\u0627\u062a \u0648 \u0639\u0648\u0627\u0631\u0636 \u0645\u062a\u0639\u0644\u0642 \u0628\u0647 \u0639\u0631\u0636\u0647 \u06a9\u0627\u0644\u0627\u0647\u0627 \u064a\u0627 \u0627\u0631\u0627\u0626\u0647 \u062e\u062f\u0645\u0627\u062a \u0637\u064a \u062f\u0648\u0631\u0647\u060c \u0642\u0628\u0644 \u0627\u0632 \u06a9\u0633\u0631 \u0645\u0627\u0644\u064a\u0627\u062a \u0648 \u0639\u0648\u0627\u0631\u0636 \u067e\u0631\u062f\u0627\u062e\u062a\u064a \u0628\u0631\u0627\u064a \u062a\u062d\u0635\u064a\u0644 \u06a9\u0627\u0644\u0627\u0647\u0627 \u064a\u0627 \u062e\u062f\u0645\u0627\u062a \u062f\u0631 \u0647\u0645\u0627\u0646 \u062f\u0648\u0631\u0647 \u062e\u0648\u0627\u0647\u062f \u0628\u0648\u062f.<\/p>\n
2- \u0645\u0623\u062e\u0630 \u0645\u062d\u0627\u0633\u0628\u0647 \u062c\u0631\u0627\u0626\u0645 \u062a\u0627\u062e\u064a\u0631 \u0645\u0648\u0636\u0648\u0639 \u0645\u0627\u062f\u0647(23) \u0642\u0627\u0646\u0648\u0646\u060c\u0645\u0627\u0644\u064a\u0627\u062a \u0648 \u0639\u0648\u0627\u0631\u0636 \u0645\u062a\u0639\u0644\u0642 \u0628\u0647 \u062f\u0648\u0631\u0647 \u067e\u0633 \u0627\u0632 \u06a9\u0633\u0631 \u0645\u0627\u0644\u064a\u0627\u062a \u0648 \u0639\u0648\u0627\u0631\u0636 \u067e\u0631\u062f\u0627\u062e\u062a\u064a \u0648 \u0642\u0627\u0628\u0644 \u06a9\u0633\u0631(\u0627\u0639\u062a\u0628\u0627\u0631 \u0645\u0627\u0644\u064a\u0627\u062a\u064a) \u0645\u064a \u0628\u0627\u0634\u062f\u060c\u06a9\u0647 \u0628\u0647 \u0645\u064a\u0632\u0627\u0646 \u062f\u0648 \u062f\u0631\u0635\u062f(2%) \u062f\u0631 \u0645\u0627\u0647\u060c\u0646\u0633\u0628\u062a \u0628\u0647 \u0645\u0627\u0644\u064a\u0627\u062a \u0648 \u0639\u0648\u0627\u0631\u0636 \u067e\u0631\u062f\u0627\u062e\u062a \u0646\u0634\u062f\u0647 \u0648 \u0645\u062f\u062a \u062a\u0623\u062e\u064a\u0631 \u0645\u062d\u0627\u0633\u0628\u0647 \u0648 \u0645\u0637\u0627\u0644\u0628\u0647 \u0645\u064a \u06af\u0631\u062f\u062f. \u062f\u0631 \u0635\u0648\u0631\u062a\u064a \u06a9\u0647 \u0645\u062f\u062a \u062a\u0623\u062e\u064a\u0631 \u06a9\u0645\u062a\u0631 \u0627\u0632 \u064a\u06a9 \u0645\u0627\u0647 \u0628\u0627\u0634\u062f\u060c\u0628\u0647 \u0645\u064a\u0632\u0627\u0646 \u0645\u062f\u062a \u062a\u0623\u062e\u064a\u0631 \u06a9\u0645\u062a\u0631 \u0627\u0632 \u064a\u06a9 \u0645\u0627\u0647 \u0646\u064a\u0632 \u062c\u0631\u064a\u0645\u0647 \u0642\u0627\u0628\u0644 \u0645\u062d\u0627\u0633\u0628\u0647 \u0648 \u0645\u0637\u0627\u0644\u0628\u0647 \u0627\u0633\u062a.<\/p>\n
3- \u0686\u0646\u0627\u0646\u0686\u0647 \u0645\u0624\u062f\u064a \u0645\u0634\u0645\u0648\u0644 \u062c\u0631\u064a\u0645\u0647 \u0639\u062f\u0645 \u062b\u0628\u062a \u0646\u0627\u0645 \u0645\u0648\u0636\u0648\u0639 \u0628\u0646\u062f(1) \u0645\u0627\u062f\u0647(22) \u0642\u0627\u0646\u0648\u0646 \u06af\u0631\u062f\u062f\u060c \u0645\u0637\u0627\u0644\u0628\u0647 \u062c\u0631\u064a\u0645\u0647 \u0639\u062f\u0645 \u062a\u0633\u0644\u064a\u0645 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u062a\u0627 \u062a\u0627\u0631\u064a\u062e \u062b\u0628\u062a \u0646\u0627\u0645 \u064a\u0627 \u0634\u0646\u0627\u0633\u0627\u064a\u064a \u062d\u0633\u0628 \u0645\u0648\u0631\u062f \u0645\u0646\u062a\u0641\u064a \u0645\u064a \u0628\u0627\u0634\u062f \u0648 \u0645\u0637\u0627\u0644\u0628\u0647 \u062c\u0631\u064a\u0645\u0647 \u0639\u062f\u0645 \u062a\u0633\u0644\u064a\u0645 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0635\u0631\u0641\u0627\u064b \u0627\u0632 \u062a\u0627\u0631\u064a\u062e \u062b\u0628\u062a \u0646\u0627\u0645 \u064a\u0627 \u0634\u0646\u0627\u0633\u0627\u064a\u064a \u062d\u0633\u0628 \u0645\u0648\u0631\u062f \u0645\u0648\u0636\u0648\u0639\u064a\u062a \u062f\u0627\u0631\u062f\u060c\u0628\u0646\u0627\u0628\u0631\u0627\u064a\u0646 \u0645\u0637\u0627\u0644\u0628\u0647 \u062a\u0648\u0623\u0645 \u062c\u0631\u0627\u064a\u0645 \u0628\u0646\u062f\u0647\u0627\u064a(1) \u0648 (5) \u0645\u0627\u062f\u0647 \u0645\u0630\u06a9\u0648\u0631 \u062f\u0631 \u064a\u06a9 \u0645\u062d\u062f\u0648\u062f\u0647 \u0632\u0645\u0627\u0646\u064a \u0645\u0639\u064a\u0646 \u0645\u0648\u0636\u0648\u0639\u064a\u062a \u0646\u062e\u0648\u0627\u0647\u062f \u062f\u0627\u0634\u062a.<\/p>\n
4- \u062f\u0631 \u0635\u0648\u0631\u062a \u0639\u062f\u0645 \u0635\u062f\u0648\u0631 \u0635\u0648\u0631\u062a\u062d\u0633\u0627\u0628 \u0645\u0648\u0636\u0648\u0639 \u0628\u0646\u062f(2) \u0645\u0627\u062f\u0647(22) \u0642\u0627\u0646\u0648\u0646\u060c \u0645\u0639\u0627\u062f\u0644 \u064a\u06a9 \u0628\u0631\u0627\u0628\u0631 \u0645\u0627\u0644\u064a\u0627\u062a \u0648 \u0639\u0648\u0627\u0631\u0636 \u0645\u062a\u0639\u0644\u0642\u060c \u062c\u0631\u064a\u0645\u0647 \u0645\u062d\u0627\u0633\u0628\u0647 \u0648 \u0645\u0637\u0627\u0644\u0628\u0647 \u0645\u064a \u06af\u0631\u062f\u062f. \u0628\u0646\u0627\u0628\u0631\u0627\u064a\u0646 \u0645\u0637\u0627\u0644\u0628\u0647 \u062c\u0631\u0627\u064a\u0645 \u0628\u0646\u062f\u0647\u0627\u064a (3) \u0648 (4) \u062f\u0631 \u0645\u0648\u0631\u062f \u0647\u0645\u0627\u0646 \u0635\u0648\u0631\u062a\u062d\u0633\u0627\u0628 \u0645\u0648\u0636\u0648\u0639\u064a\u062a \u0646\u062e\u0648\u0627\u0647\u062f \u062f\u0627\u0634\u062a.<\/p>\n
5- \u0645\u0647\u0644\u062a \u0645\u0642\u0631\u0631 \u0628\u0631\u0627\u064a \u062b\u0628\u062a \u0646\u0627\u0645 \u0645\u0624\u062f\u064a\u0627\u0646\u060c\u067e\u0627\u064a\u0627\u0646 \u0627\u0646\u0642\u0636\u0627\u064a \u0645\u0647\u0644\u062a \u062a\u0633\u0644\u064a\u0645 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0627\u0648\u0644\u064a\u0646 \u062f\u0648\u0631\u0647 \u0645\u0627\u0644\u064a\u0627\u062a\u064a \u06a9\u0647 \u0645\u0624\u062f\u064a \u0645\u0634\u0645\u0648\u0644 \u062b\u0628\u062a \u0646\u0627\u0645 \u0648 \u0627\u062c\u0631\u0627\u064a \u0642\u0627\u0646\u0648\u0646 \u062e\u0648\u0627\u0647\u062f \u0634\u062f\u060c\u0645\u064a \u0628\u0627\u0634\u062f. \u062f\u0631 \u0635\u0648\u0631\u062a \u0639\u062f\u0645 \u062b\u0628\u062a \u0646\u0627\u0645 \u0645\u0624\u062f\u064a\u0627\u0646 \u062f\u0631 \u0645\u0647\u0644\u062a \u0645\u0632\u0628\u0648\u0631\u060c\u062c\u0631\u064a\u0645\u0647 \u0639\u062f\u0645 \u062b\u0628\u062a \u0646\u0627\u0645 \u0627\u0632 \u062a\u0627\u0631\u064a\u062e \u0627\u0648\u0644\u064a\u0646 \u062f\u0648\u0631\u0647 \u0634\u0645\u0648\u0644 \u0627\u062c\u0631\u0627\u064a \u0642\u0627\u0646\u0648\u0646 \u062a\u0627 \u062a\u0627\u0631\u064a\u062e \u062b\u0628\u062a \u0646\u0627\u0645 \u064a\u0627 \u0634\u0646\u0627\u0633\u0627\u064a\u064a \u062d\u0633\u0628 \u0645\u0648\u0631\u062f \u0642\u0627\u0628\u0644 \u0645\u062d\u0627\u0633\u0628\u0647 \u0648 \u0645\u0637\u0627\u0644\u0628\u0647 \u062e\u0648\u0627\u0647\u062f \u0628\u0648\u062f.<\/p>\n
6- \u062f\u0631 \u0635\u0648\u0631\u062a\u064a \u06a9\u0647 \u0645\u0624\u062f\u064a \u062f\u0631 \u0635\u0648\u0631\u062a\u062d\u0633\u0627\u0628 \u0647\u0627\u064a \u0635\u0627\u062f\u0631\u0647 \u0645\u0627\u0644\u064a\u0627\u062a \u0648 \u0639\u0648\u0627\u0631\u0636 \u0645\u062a\u0639\u0644\u0642 \u06a9\u0647 \u062c\u0632\u0621 \u0627\u0642\u0644\u0627\u0645 \u0627\u0637\u0644\u0627\u0639\u0627\u062a\u064a \u0635\u0648\u0631\u062a\u062d\u0633\u0627\u0628 \u0637\u0628\u0642 \u0646\u0645\u0648\u0646\u0647 \u0627\u0639\u0644\u0627\u0645\u064a \u0633\u0627\u0632\u0645\u0627\u0646 \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u064a\u0627\u062a\u064a \u06a9\u0634\u0648\u0631 \u0627\u0633\u062a\u060c \u0631\u0627 \u062f\u0631\u062c \u0646\u0646\u0645\u0627\u064a\u062f\u060c \u062f\u0631 \u0627\u064a\u0646 \u0635\u0648\u0631\u062a \u0646\u064a\u0631 \u0645\u0634\u0645\u0648\u0644 \u062c\u0631\u064a\u0645\u0647 \u0627\u064a \u0645\u0639\u0627\u062f\u0644 \u0628\u064a\u0633\u062a \u0648 \u067e\u0646\u062c \u062f\u0631\u0635\u062f(25%) \u0645\u0627\u0644\u064a\u0627\u062a \u0648 \u0639\u0648\u0627\u0631\u0636 \u0645\u062a\u0639\u0644\u0642 \u0645\u0648\u0636\u0648\u0639 \u0628\u0646\u062f(4) \u0645\u0627\u062f\u0647(22) \u0642\u0627\u0646\u0648\u0646 \u062e\u0648\u0627\u0647\u062f \u0628\u0648\u062f.<\/p>\n
7- \u0645\u0628\u062f\u0623 \u0627\u062d\u062a\u0633\u0627\u0628 \u062c\u0631\u064a\u0645\u0647 \u062a\u0623\u062e\u064a\u0631 \u0645\u0648\u0636\u0648\u0639 \u0645\u0627\u062f\u0647(23) \u0642\u0627\u0646\u0648\u0646 \u062f\u0631 \u0645\u0648\u0631\u062f \u0645\u0627\u0644\u064a\u0627\u062a \u0648 \u0639\u0648\u0627\u0631\u0636 \u067e\u0631\u062f\u0627\u062e\u062a \u0646\u0634\u062f\u0647(\u0627\u0639\u0645 \u0627\u0632 \u0627\u0628\u0631\u0627\u0632\u064a \u0645\u0624\u062f\u064a \u064a\u0627 \u0645\u0637\u0627\u0644\u0628\u0647 \u0634\u062f\u0647) \u0647\u0631 \u062f\u0648\u0631\u0647 \u0645\u0627\u0644\u064a\u0627\u062a\u064a\u060c\u062a\u0627\u0631\u064a\u062e \u0627\u0646\u0642\u0636\u0627\u064a \u0645\u0647\u0644\u062a \u062a\u0633\u0644\u064a\u0645 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0645\u0627\u0644\u064a\u0627\u062a\u064a \u0648 \u0633\u0631 \u0631\u0633\u064a\u062f \u067e\u0631\u062f\u0627\u062e\u062a \u0645\u0627\u0644\u064a\u0627\u062a \u0648 \u0639\u0648\u0627\u0631\u0636 \u062f\u0648\u0631\u0647 \u0645\u0632\u0628\u0648\u0631 \u062e\u0648\u0627\u0647\u062f \u0628\u0648\u062f.<\/p>\n
8- \u0645\u0628\u062f\u0623 \u0627\u062d\u062a\u0633\u0627\u0628 \u062c\u0631\u064a\u0645\u0647 \u0645\u0648\u0636\u0648\u0639 \u0628\u0646\u062f(\u0627\u0644\u0641) \u062a\u0628\u0635\u0631\u0647(3) \u0645\u0627\u062f\u0647(42) \u0627\u064a\u0646 \u0642\u0627\u0646\u0648\u0646 \u062f\u0631 \u0645\u0648\u0631\u062f \u0645\u0627\u0644\u064a\u0627\u062a \u0646\u0642\u0644 \u0648 \u0627\u0646\u062a\u0642\u0627\u0644 \u0627\u0646\u0648\u0627\u0639 \u062e\u0648\u062f\u0631\u0648\u060c\u062a\u0627\u0631\u064a\u062e \u062a\u06a9\u0645\u064a\u0644 \u0648 \u0635\u062f\u0648\u0631 \u0627\u0633\u0646\u0627\u062f \u062a\u0646\u0638\u064a\u0645\u064a(\u0627\u0639\u0640\u0645 \u0627\u0632 \u0628\u0640\u064a\u0640\u0639 \u0642\u0640\u0637\u0639\u0640\u064a\u060c \u0635\u0640\u0644\u0640\u062d\u060c \u0647\u0628\u0647 \u0648 \u0648\u06a9\u0640\u0627\u0644\u0640\u062a \u0641\u0631\u0648\u0634)\u062f\u0631 \u062f\u0641\u0627\u062a\u0631 \u0627\u0633\u0646\u0627\u062f \u0631\u0633\u0645\u064a \u0645\u0640\u064a \u0628\u0627\u0634\u0640\u062f.\u0645\u0623\u062e\u0630 \u0645\u062d\u0627\u0633\u0628\u0647 \u062c\u0631\u064a\u0645\u0647 \u0645\u0632\u0628\u0648\u0631\u060c\u0645\u0627\u0644\u064a\u0627\u062a \u0645\u062a\u0639\u0644\u0642 \u064a\u0627 \u0645\u0640\u0627\u0628\u0647 \u0627\u0644\u062a\u0641\u0640\u0627\u0648\u062a(\u062f\u0631 \u0645\u0640\u0648\u0627\u0631\u062f\u064a \u06a9\u0647 \u0645\u0627\u0644\u064a\u0627\u062a \u06a9\u0645\u062a\u0631 \u0627\u0632 \u0645\u064a\u0632\u0627\u0646 \u0645\u0642\u0631\u0631 \u067e\u0631\u062f\u0627\u062e\u062a \u0634\u062f\u0647) \u067e\u0631\u062f\u0627\u062e\u062a \u0646\u0634\u062f\u0647 \u0645\u064a \u0628\u0627\u0634\u062f \u06a9\u0647 \u0628\u0647 \u0645\u064a\u0632\u0627\u0646 \u062f\u0648 \u062f\u0631\u0635\u062f(2%) \u062f\u0631 \u0645\u0627\u0647 \u0646\u0633\u0628\u062a \u0628\u0647 \u0645\u062f\u062a \u062a\u0623\u062e\u064a\u0631 \u0645\u062d\u0627\u0633\u0628\u0647 \u0648 \u0645\u0637\u0627\u0644\u0628\u0647 \u062e\u0648\u0627\u0647\u062f \u0634\u062f\u060c \u0628\u0631\u0627\u064a \u0645\u062f\u062a \u06a9\u0645\u062a\u0631 \u0627\u0632 \u064a\u06a9 \u0645\u0627\u0647 \u0646\u064a\u0632 \u062c\u0631\u064a\u0645\u0647 \u0642\u0627\u0628\u0644 \u0645\u062d\u0627\u0633\u0628\u0647 \u0648 \u0645\u0637\u0627\u0644\u0628\u0647 \u0645\u064a \u0628\u0627\u0634\u062f. \u0634\u0627\u064a\u0627\u0646 \u0630\u06a9\u0631 \u0627\u0633\u062a \u06a9\u0647 \u062c\u0631\u064a\u0645\u0647 \u0645\u0630\u06a9\u0648\u0631 \u063a\u064a\u0631 \u0642\u0627\u0628\u0644 \u0628\u062e\u0634\u0648\u062f\u06af\u064a \u0627\u0633\u062a.<\/p>\n
9- \u062f\u0648 \u062f\u0631\u0635\u062f(2%) \u062e\u0633\u0627\u0631\u062a(\u062c\u0631\u064a\u0645\u0647) \u062a\u0623\u062e\u064a\u0631 \u062f\u0631 \u067e\u0631\u062f\u0627\u062e\u062a \u0645\u0628\u0627\u0644\u063a \u0627\u0636\u0627\u0641\u0647 \u062f\u0631\u064a\u0627\u0641\u062a\u064a \u0627\u0632 \u0645\u0624\u062f\u064a\u0627\u0646 \u0645\u0648\u0636\u0648\u0639 \u062a\u0628\u0635\u0631\u0647(6) \u0645\u0627\u062f\u0647 (17)\u060c \u0686\u0646\u0627\u0646\u0686\u0647 \u0638\u0631\u0641 \u0645\u0647\u0644\u062a \u0633\u0647 \u0645\u0627\u0647 \u0627\u0632 \u062a\u0627\u0631\u064a\u062e \u062f\u0631\u062e\u0648\u0627\u0633\u062a \u0645\u0624\u062f\u064a \u0645\u0637\u0627\u0628\u0642 \u0636\u0648\u0627\u0628\u0637 \u0627\u062c\u0631\u0627\u064a\u064a \u0627\u0633\u062a\u0631\u062f\u0627\u062f \u0645\u0633\u062a\u0631\u062f \u0646\u06af\u0631\u062f\u062f \u0628\u0647 \u0645\u0623\u062e\u0630 \u0645\u0628\u0644\u063a \u0627\u0636\u0627\u0641\u0647 \u062f\u0631\u064a\u0627\u0641\u062a\u064a \u0627\u062d\u0631\u0627\u0632 \u0634\u062f\u0647 \u0648 \u0646\u0633\u0628\u062a \u0628\u0647 \u0645\u062f\u062a \u062a\u0623\u062e\u064a\u0631(\u0627\u0632 \u062a\u0627\u0631\u064a\u062e \u0627\u0646\u0642\u0636\u0627\u064a \u0645\u0647\u0644\u062a \u0645\u0630\u06a9\u0648\u0631 \u0644\u063a\u0627\u064a\u062a \u062a\u0627\u0631\u064a\u062e \u0627\u0633\u062a\u0631\u062f\u0627\u062f \u0645\u0628\u0627\u0644\u063a \u0627\u0636\u0627\u0641\u0647 \u062f\u0631\u064a\u0627\u0641\u062a\u064a) \u0645\u062d\u0627\u0633\u0628\u0647 \u0648 \u067e\u0631\u062f\u0627\u062e\u062a \u0645\u064a \u06af\u0631\u062f\u062f.\u062f\u0631 \u0635\u0648\u0631\u062a\u064a \u06a9\u0647 \u0645\u062f\u062a \u062a\u0623\u062e\u064a\u0631 \u06a9\u0645\u062a\u0631 \u0627\u0632 \u064a\u06a9 \u0645\u0627\u0647 \u0628\u0627\u0634\u062f\u060c\u0628\u0647 \u0645\u064a\u0632\u0627\u0646 \u0645\u062f\u062a \u062a\u0623\u062e\u064a\u0631 \u06a9\u0645\u062a\u0631 \u0627\u0632 \u064a\u06a9 \u0645\u0627\u0647 \u0646\u064a\u0632 \u062e\u0633\u0627\u0631\u062a(\u062c\u0631\u064a\u0645\u0647) \u0642\u0627\u0628\u0644 \u0645\u062d\u0627\u0633\u0628\u0647 \u0648 \u067e\u0631\u062f\u0627\u062e\u062a \u0645\u064a \u0628\u0627\u0634\u062f.<\/p>\n
10- \u0628\u0647 \u0627\u0633\u062a\u0646\u0627\u062f \u0628\u0646\u062f(6) \u0645\u0627\u062f\u0647(22)\u060c\u062c\u0631\u064a\u0645\u0647 \u0639\u062f\u0645 \u0627\u0631\u0627\u0626\u0647 \u062f\u0641\u0627\u062a\u0631 \u0645\u0639\u0627\u062f\u0644(25%) \u0645\u0627\u0644\u064a\u0627\u062a \u0645\u062a\u0639\u0644\u0642 \u0648 \u062c\u0631\u064a\u0645\u0647 \u0639\u062f\u0645 \u0627\u0631\u0627\u0626\u0647 \u0627\u0633\u0646\u0627\u062f \u0648 \u0645\u062f\u0627\u0631\u06a9 \u0646\u064a\u0632 \u0645\u0639\u0627\u062f\u0644 (25%) \u0645\u0627\u0644\u064a\u0627\u062a \u0645\u062a\u0639\u0644\u0642 \u062e\u0648\u0627\u0647\u062f \u0628\u0648\u062f.\u0628\u0646\u0627\u0628\u0631\u0627\u064a\u0646 \u062f\u0631 \u0635\u0648\u0631\u062a\u064a \u06a9\u0647 \u0645\u0624\u062f\u064a\u0627\u0646 \u0627\u0632 \u0627\u0631\u0627\u0626\u0647 \u062f\u0641\u0627\u062a\u0631 \u0648 \u0627\u0633\u0646\u0627\u062f \u0648 \u0645\u062f\u0627\u0631\u06a9 \u062e\u0648\u062f\u062f\u0627\u0631\u064a \u0646\u0645\u0627\u064a\u0646\u062f\u060c\u0645\u0634\u0645\u0648\u0644 \u067e\u0631\u062f\u0627\u062e\u062a \u062c\u0631\u064a\u0645\u0647 \u062c\u0645\u0639\u0627\u064b \u0645\u0639\u0627\u062f\u0644(50%) \u0645\u0627\u0644\u064a\u0627\u062a \u0645\u062a\u0639\u0644\u0642 \u0645\u064a \u0628\u0627\u0634\u0646\u062f.\u0628\u062f\u064a\u0647\u064a \u0627\u0633\u062a \u0639\u062f\u0645 \u0627\u0631\u0627\u0626\u0647 \u0635\u0648\u0631\u062a\u062d\u0633\u0627\u0628\u060c\u062f\u0631 \u062d\u06a9\u0645 \u0639\u062f\u0645 \u0635\u062f\u0648\u0631 \u0622\u0646 \u0628\u0648\u062f\u0647 \u0648 \u062f\u0631 \u0635\u0648\u0631\u062a\u064a \u06a9\u0647 \u0645\u0624\u062f\u064a\u0627\u0646 \u0627\u0632 \u0627\u0631\u0627\u0626\u0647 \u0635\u0648\u0631\u062a\u062d\u0633\u0627\u0628 \u062e\u0648\u062f\u062f\u0627\u0631\u064a\u060c\u0644\u064a\u06a9\u0646 \u062f\u0641\u0627\u062a\u0631 \u0648 \u062f\u064a\u06af\u0631 \u0627\u0633\u0646\u0627\u062f \u0648 \u0645\u062f\u0627\u0631\u06a9 \u062f\u0631\u062e\u0648\u0627\u0633\u062a\u064a \u0645\u0623\u0645\u0648\u0631\u064a\u0646 \u0645\u0627\u0644\u064a\u0627\u062a\u064a \u0631\u0627 \u0627\u0631\u0627\u0626\u0647 \u0646\u0645\u0627\u064a\u0646\u062f \u0648\u0635\u0648\u0644 \u062c\u0631\u064a\u0645\u0647 \u0645\u0648\u0636\u0648\u0639 \u0628\u0646\u062f(2) \u0645\u0627\u062f\u0647(22) \u06a9\u0641\u0627\u064a\u062a \u062f\u0627\u0634\u062a\u0647 \u0648 \u062f\u0631 \u0627\u064a\u0646 \u062d\u0627\u0644\u062a \u0648\u0635\u0648\u0644 \u062c\u0631\u064a\u0645\u0647 \u0628\u0646\u062f(6) \u0645\u0648\u0636\u0648\u0639\u064a\u062a \u0646\u062e\u0648\u0627\u0647\u062f \u062f\u0627\u0634\u062a.<\/p>\n
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