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href=\"https:\/\/kaudit.sa\/al-kharj\/%d8%a3%d9%86%d9%88%d8%a7%d8%b9-%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9-%d8%a7%d9%84%d9%82%d9%8a%d9%85%d8%a9-%d8%a7%d9%84%d9%85%d8%b6%d8%a7%d9%81%d8%a9\/#3-%D8%AA%D8%A3%D8%AB%D9%8A%D8%B1_%D8%A7%D9%84%D9%81%D8%B1%D8%AF%D8%A7%D9%84%D8%B4%D8%B1%D9%83%D8%A9\" >3-\u062a\u0623\u062b\u064a\u0631 \u0627\u0644\u0641\u0631\u062f\/\u0627\u0644\u0634\u0631\u0643\u0629:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kaudit.sa\/al-kharj\/%d8%a3%d9%86%d9%88%d8%a7%d8%b9-%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9-%d8%a7%d9%84%d9%82%d9%8a%d9%85%d8%a9-%d8%a7%d9%84%d9%85%d8%b6%d8%a7%d9%81%d8%a9\/#%D8%A7%D9%84%D9%81%D8%B1%D9%82_%D8%A8%D9%8A%D9%86_%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9_%D8%A7%D9%84%D9%82%D9%8A%D9%85%D8%A9_%D8%A7%D9%84%D9%85%D8%B6%D8%A7%D9%81%D8%A9_%D9%88%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9_%D8%A7%D9%84%D8%AA%D8%B5%D8%B1%D9%81%D8%A7%D8%AA_%D8%A7%D9%84%D8%B9%D9%82%D8%A7%D8%B1%D9%8A%D8%A9\" 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href=\"https:\/\/kaudit.sa\/al-kharj\/%d8%a3%d9%86%d9%88%d8%a7%d8%b9-%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9-%d8%a7%d9%84%d9%82%d9%8a%d9%85%d8%a9-%d8%a7%d9%84%d9%85%d8%b6%d8%a7%d9%81%d8%a9\/#2-%D9%85%D8%AC%D8%A7%D9%84_%D8%A7%D9%84%D8%AA%D8%B7%D8%A8%D9%8A%D9%82\" >2-\u0645\u062c\u0627\u0644 \u0627\u0644\u062a\u0637\u0628\u064a\u0642:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kaudit.sa\/al-kharj\/%d8%a3%d9%86%d9%88%d8%a7%d8%b9-%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9-%d8%a7%d9%84%d9%82%d9%8a%d9%85%d8%a9-%d8%a7%d9%84%d9%85%d8%b6%d8%a7%d9%81%d8%a9\/#3-%D8%A7%D9%84%D8%A3%D9%85%D9%88%D8%B1_%D8%A7%D9%84%D8%AA%D9%8A_%D8%AA%D8%AA%D8%B6%D9%85%D9%86%D9%87%D8%A7\" >3-\u0627\u0644\u0623\u0645\u0648\u0631 \u0627\u0644\u062a\u064a \u062a\u062a\u0636\u0645\u0646\u0647\u0627:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kaudit.sa\/al-kharj\/%d8%a3%d9%86%d9%88%d8%a7%d8%b9-%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9-%d8%a7%d9%84%d9%82%d9%8a%d9%85%d8%a9-%d8%a7%d9%84%d9%85%d8%b6%d8%a7%d9%81%d8%a9\/#4-%D8%A7%D9%84%D8%AA%D8%BA%D9%8A%D8%B1%D8%A7%D8%AA_%D9%81%D9%8A_%D8%A7%D9%84%D9%86%D8%B3%D8%A8%D8%A9_%D8%A7%D9%84%D8%B6%D8%B1%D9%8A%D8%A8%D9%8A%D8%A9\" >4-\u0627\u0644\u062a\u063a\u064a\u0631\u0627\u062a \u0641\u064a \u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kaudit.sa\/al-kharj\/%d8%a3%d9%86%d9%88%d8%a7%d8%b9-%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9-%d8%a7%d9%84%d9%82%d9%8a%d9%85%d8%a9-%d8%a7%d9%84%d9%85%d8%b6%d8%a7%d9%81%d8%a9\/#5-%D8%A7%D9%84%D9%85%D8%B9%D9%81%D9%8A%D9%8A%D9%86\" >5-\u0627\u0644\u0645\u0639\u0641\u064a\u064a\u0646:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kaudit.sa\/al-kharj\/%d8%a3%d9%86%d9%88%d8%a7%d8%b9-%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9-%d8%a7%d9%84%d9%82%d9%8a%d9%85%d8%a9-%d8%a7%d9%84%d9%85%d8%b6%d8%a7%d9%81%d8%a9\/#6-%D8%AA%D8%A3%D8%AC%D9%8A%D8%B1_%D8%A7%D9%84%D8%B9%D9%82%D8%A7%D8%B1%D8%A7%D8%AA\" >6-\u062a\u0623\u062c\u064a\u0631 \u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kaudit.sa\/al-kharj\/%d8%a3%d9%86%d9%88%d8%a7%d8%b9-%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9-%d8%a7%d9%84%d9%82%d9%8a%d9%85%d8%a9-%d8%a7%d9%84%d9%85%d8%b6%d8%a7%d9%81%d8%a9\/#7-%D8%A7%D8%B3%D8%AA%D8%B1%D8%AF%D8%A7%D8%AF_%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9_%D8%A7%D9%84%D9%85%D8%AF%D8%AE%D9%84%D8%A7%D8%AA\" >7-\u0627\u0633\u062a\u0631\u062f\u0627\u062f \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u062f\u062e\u0644\u0627\u062a:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kaudit.sa\/al-kharj\/%d8%a3%d9%86%d9%88%d8%a7%d8%b9-%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9-%d8%a7%d9%84%d9%82%d9%8a%d9%85%d8%a9-%d8%a7%d9%84%d9%85%d8%b6%d8%a7%d9%81%d8%a9\/#8-%D8%A7%D9%84%D8%B9%D9%82%D8%A7%D8%B1%D8%A7%D8%AA_%D8%A7%D9%84%D8%A3%D8%AE%D8%B1%D9%89\" >8-\u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a \u0627\u0644\u0623\u062e\u0631\u0649:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kaudit.sa\/al-kharj\/%d8%a3%d9%86%d9%88%d8%a7%d8%b9-%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9-%d8%a7%d9%84%d9%82%d9%8a%d9%85%d8%a9-%d8%a7%d9%84%d9%85%d8%b6%d8%a7%d9%81%d8%a9\/#%D8%A7%D9%84%D9%81%D8%B1%D9%82_%D8%A8%D9%8A%D9%86_%D8%A7%D9%84%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9_%D8%A7%D9%84%D8%A7%D9%86%D8%AA%D9%82%D8%A7%D8%A6%D9%8A%D8%A9_%D9%88%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9_%D8%A7%D9%84%D9%82%D9%8A%D9%85%D8%A9_%D8%A7%D9%84%D9%85%D8%B6%D8%A7%D9%81%D8%A9\" >\u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 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href=\"https:\/\/kaudit.sa\/al-kharj\/%d8%a3%d9%86%d9%88%d8%a7%d8%b9-%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9-%d8%a7%d9%84%d9%82%d9%8a%d9%85%d8%a9-%d8%a7%d9%84%d9%85%d8%b6%d8%a7%d9%81%d8%a9\/#2-%D8%A7%D9%84%D9%87%D8%AF%D9%81\" >2-\u0627\u0644\u0647\u062f\u0641:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kaudit.sa\/al-kharj\/%d8%a3%d9%86%d9%88%d8%a7%d8%b9-%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9-%d8%a7%d9%84%d9%82%d9%8a%d9%85%d8%a9-%d8%a7%d9%84%d9%85%d8%b6%d8%a7%d9%81%d8%a9\/#3-%D8%A7%D9%84%D8%A3%D8%AB%D8%B1_%D8%B9%D9%84%D9%89_%D8%A7%D9%84%D8%B3%D8%B9%D8%B1\" >3-\u0627\u0644\u0623\u062b\u0631 \u0639\u0644\u0649 \u0627\u0644\u0633\u0639\u0631:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/kaudit.sa\/al-kharj\/%d8%a3%d9%86%d9%88%d8%a7%d8%b9-%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9-%d8%a7%d9%84%d9%82%d9%8a%d9%85%d8%a9-%d8%a7%d9%84%d9%85%d8%b6%d8%a7%d9%81%d8%a9\/#%D8%AC%D8%AF%D9%88%D9%84_%D9%8A%D9%84%D8%AE%D8%B5_%D8%A7%D9%84%D9%81%D8%B1%D9%82_%D8%A8%D9%8A%D9%86_%D8%A7%D9%84%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9_%D8%A7%D9%84%D8%A7%D9%86%D8%AA%D9%82%D8%A7%D8%A6%D9%8A%D8%A9_%D9%88%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9_%D8%A7%D9%84%D9%82%D9%8A%D9%85%D8%A9_%D8%A7%D9%84%D9%85%D8%B6%D8%A7%D9%81%D8%A9\" >\u062c\u062f\u0648\u0644 \u064a\u0644\u062e\u0635 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0646\u062a\u0642\u0627\u0626\u064a\u0629 \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/kaudit.sa\/al-kharj\/%d8%a3%d9%86%d9%88%d8%a7%d8%b9-%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9-%d8%a7%d9%84%d9%82%d9%8a%d9%85%d8%a9-%d8%a7%d9%84%d9%85%d8%b6%d8%a7%d9%81%d8%a9\/#%D9%85%D8%A7_%D8%A7%D9%84%D9%81%D8%B1%D9%82_%D8%A8%D9%8A%D9%86_%D8%A7%D9%84%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9_%D8%A7%D9%84%D8%B9%D8%A7%D9%85%D8%A9_%D8%B9%D9%84%D9%89_%D8%A7%D9%84%D9%85%D8%A8%D9%8A%D8%B9%D8%A7%D8%AA_%D9%88%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9_%D8%A7%D9%84%D9%82%D9%8A%D9%85%D8%A9_%D8%A7%D9%84%D9%85%D8%B6%D8%A7%D9%81%D8%A9%D8%9F\" >\u0645\u0627 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629\u061f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/kaudit.sa\/al-kharj\/%d8%a3%d9%86%d9%88%d8%a7%d8%b9-%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9-%d8%a7%d9%84%d9%82%d9%8a%d9%85%d8%a9-%d8%a7%d9%84%d9%85%d8%b6%d8%a7%d9%81%d8%a9\/#%D8%A7%D9%84%D9%81%D8%B1%D9%82_%D8%A8%D9%8A%D9%86_%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9_%D8%A7%D9%84%D9%82%D9%8A%D9%85%D8%A9_%D8%A7%D9%84%D9%85%D8%B6%D8%A7%D9%81%D8%A9_%D9%88%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9_%D8%A7%D9%84%D8%AE%D8%B5%D9%85_%D9%88%D8%A7%D9%84%D8%A5%D8%B6%D8%A7%D9%81%D8%A9\" >\u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062e\u0635\u0645 \u0648\u0627\u0644\u0625\u0636\u0627\u0641\u0629<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/kaudit.sa\/al-kharj\/%d8%a3%d9%86%d9%88%d8%a7%d8%b9-%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9-%d8%a7%d9%84%d9%82%d9%8a%d9%85%d8%a9-%d8%a7%d9%84%d9%85%d8%b6%d8%a7%d9%81%d8%a9\/#1-%D8%A7%D9%84%D9%86%D9%88%D8%B9%D9%8A%D8%A9\" >1-\u0627\u0644\u0646\u0648\u0639\u064a\u0629:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/kaudit.sa\/al-kharj\/%d8%a3%d9%86%d9%88%d8%a7%d8%b9-%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9-%d8%a7%d9%84%d9%82%d9%8a%d9%85%d8%a9-%d8%a7%d9%84%d9%85%d8%b6%d8%a7%d9%81%d8%a9\/#2-%D8%AA%D8%B7%D8%A8%D9%8A%D9%82_%D8%A7%D9%84%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9\" >2-\u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0636\u0631\u064a\u0628\u0629:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/kaudit.sa\/al-kharj\/%d8%a3%d9%86%d9%88%d8%a7%d8%b9-%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9-%d8%a7%d9%84%d9%82%d9%8a%d9%85%d8%a9-%d8%a7%d9%84%d9%85%d8%b6%d8%a7%d9%81%d8%a9\/#3-%D8%B9%D9%85%D9%84%D9%8A%D8%A9_%D8%A7%D9%84%D8%AD%D8%B3%D8%A7%D8%A8\" >3-\u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062d\u0633\u0627\u0628:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/kaudit.sa\/al-kharj\/%d8%a3%d9%86%d9%88%d8%a7%d8%b9-%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9-%d8%a7%d9%84%d9%82%d9%8a%d9%85%d8%a9-%d8%a7%d9%84%d9%85%d8%b6%d8%a7%d9%81%d8%a9\/#4-%D8%AA%D8%B7%D8%A8%D9%8A%D9%82_%D8%A7%D9%84%D8%B6%D8%B1%D9%8A%D8%A8%D8%AA%D9%8A%D9%86\" >4-\u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0636\u0631\u064a\u0628\u062a\u064a\u0646:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/kaudit.sa\/al-kharj\/%d8%a3%d9%86%d9%88%d8%a7%d8%b9-%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9-%d8%a7%d9%84%d9%82%d9%8a%d9%85%d8%a9-%d8%a7%d9%84%d9%85%d8%b6%d8%a7%d9%81%d8%a9\/#5-%D8%A7%D9%84%D9%87%D8%AF%D9%81\" >5-\u0627\u0644\u0647\u062f\u0641:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/kaudit.sa\/al-kharj\/%d8%a3%d9%86%d9%88%d8%a7%d8%b9-%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9-%d8%a7%d9%84%d9%82%d9%8a%d9%85%d8%a9-%d8%a7%d9%84%d9%85%d8%b6%d8%a7%d9%81%d8%a9\/#%D8%A7%D9%84%D9%81%D8%B1%D9%82_%D8%A8%D9%8A%D9%86_VAT_%D9%88Tax\" >\u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 VAT \u0648Tax<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-33\" 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href=\"https:\/\/kaudit.sa\/al-kharj\/%d8%a3%d9%86%d9%88%d8%a7%d8%b9-%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9-%d8%a7%d9%84%d9%82%d9%8a%d9%85%d8%a9-%d8%a7%d9%84%d9%85%d8%b6%d8%a7%d9%81%d8%a9\/#3-%D8%B7%D8%B1%D9%8A%D9%82%D8%A9_%D8%A7%D9%84%D8%AA%D8%AD%D8%B5%D9%8A%D9%84\" >3-\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u062a\u062d\u0635\u064a\u0644:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/kaudit.sa\/al-kharj\/%d8%a3%d9%86%d9%88%d8%a7%d8%b9-%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9-%d8%a7%d9%84%d9%82%d9%8a%d9%85%d8%a9-%d8%a7%d9%84%d9%85%d8%b6%d8%a7%d9%81%d8%a9\/#4-%D9%85%D9%85%D9%8A%D8%B2%D8%A7%D8%AA_%D9%88%D8%B9%D9%8A%D9%88%D8%A8_tax\" >4-\u0645\u0645\u064a\u0632\u0627\u062a \u0648\u0639\u064a\u0648\u0628 tax:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-37\" href=\"https:\/\/kaudit.sa\/al-kharj\/%d8%a3%d9%86%d9%88%d8%a7%d8%b9-%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9-%d8%a7%d9%84%d9%82%d9%8a%d9%85%d8%a9-%d8%a7%d9%84%d9%85%d8%b6%d8%a7%d9%81%d8%a9\/#5-%D9%85%D9%85%D9%8A%D8%B2%D8%A7%D8%AA_%D9%88%D8%B9%D9%8A%D9%88%D8%A8_VAT\" >5-\u0645\u0645\u064a\u0632\u0627\u062a \u0648\u0639\u064a\u0648\u0628 VAT:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-38\" href=\"https:\/\/kaudit.sa\/al-kharj\/%d8%a3%d9%86%d9%88%d8%a7%d8%b9-%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9-%d8%a7%d9%84%d9%82%d9%8a%d9%85%d8%a9-%d8%a7%d9%84%d9%85%d8%b6%d8%a7%d9%81%d8%a9\/#%D8%A7%D9%84%D8%A7%D8%B3%D8%A6%D9%84%D8%A9_%D8%A7%D9%84%D8%B4%D8%A7%D8%A6%D8%B9%D8%A9\" >\u0627\u0644\u0627\u0633\u0626\u0644\u0629 \u0627\u0644\u0634\u0627\u0626\u0639\u0629<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-39\" href=\"https:\/\/kaudit.sa\/al-kharj\/%d8%a3%d9%86%d9%88%d8%a7%d8%b9-%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9-%d8%a7%d9%84%d9%82%d9%8a%d9%85%d8%a9-%d8%a7%d9%84%d9%85%d8%b6%d8%a7%d9%81%d8%a9\/#%D9%83%D9%85_%D8%B9%D8%AF%D8%AF_%D8%A7%D9%84%D8%B6%D8%B1%D8%A7%D8%A6%D8%A8_%D9%81%D9%8A_%D8%A7%D9%84%D8%B3%D8%B9%D9%88%D8%AF%D9%8A%D8%A9%D8%9F\" >\u0643\u0645 \u0639\u062f\u062f \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629\u061f<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-40\" href=\"https:\/\/kaudit.sa\/al-kharj\/%d8%a3%d9%86%d9%88%d8%a7%d8%b9-%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9-%d8%a7%d9%84%d9%82%d9%8a%d9%85%d8%a9-%d8%a7%d9%84%d9%85%d8%b6%d8%a7%d9%81%d8%a9\/#_%D8%A3%D9%86%D9%88%D8%A7%D8%B9_%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9_%D8%A7%D9%84%D9%82%D9%8A%D9%85%D8%A9_%D8%A7%D9%84%D9%85%D8%B6%D8%A7%D9%81%D8%A9_%D9%81%D9%8A_%D8%A7%D9%84%D8%B3%D8%B9%D9%88%D8%AF%D9%8A%D8%A9\" 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id=\"%D8%A7%D9%84%D9%81%D8%B1%D9%82_%D8%A7%D9%84%D8%AB%D8%A7%D9%86%D9%8A_%D8%A2%D9%84%D9%8A%D8%A9_%D8%A7%D9%84%D8%A7%D8%AD%D8%AA%D8%B3%D8%A7%D8%A8\"><\/span>\u0627\u0644\u0641\u0631\u0642 \u0627\u0644\u062b\u0627\u0646\u064a: \u0622\u0644\u064a\u0629 \u0627\u0644\u0627\u062d\u062a\u0633\u0627\u0628<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">\u062a\u062e\u062a\u0644\u0641 \u0637\u0631\u064a\u0642\u0629 \u0627\u062d\u062a\u0633\u0627\u0628 \u0623\u0646\u0648\u0627\u0639 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0623\u064a\u0636\u064b\u0627. \u062d\u064a\u062b \u064a\u062d\u062a\u0633\u0628 \u0645\u0628\u0644\u063a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0645\u0628\u0627\u0634\u0631\u0629 \u0639\u0644\u0649 \u0633\u0639\u0631 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\u064a\u062a\u0639\u0627\u0645\u0644 \u0627\u0644\u0645\u0631\u0621 \u0645\u0639 \u0623\u064a \u0645\u0646\u0647\u0645\u0627 \u0628\u063a\u0631\u0636 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u062a\u0641\u0627\u062f\u064a \u0627\u0644\u0645\u0634\u0627\u0643\u0644 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0627\u0644\u0645\u062d\u062a\u0645\u0644\u0629. \u0648\u0639\u062f\u0645 \u0627\u0644\u062a\u0639\u0631\u0636 \u0625\u0644\u0649 \u0639\u0642\u0648\u0628\u0629 <a href=\"https:\/\/kaudit.sa\/al-kharj\/blog\/%d8%ba%d8%b1%d8%a7%d9%85%d8%a7%d8%aa-%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9-%d8%a7%d9%84%d9%82%d9%8a%d9%85%d8%a9-%d8%a7%d9%84%d9%85%d8%b6%d8%a7%d9%81%d8%a9\/\" target=\"_blank\" rel=\"noopener\">\u063a\u0631\u0627\u0645\u0627\u062a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629<\/a>\u060c \u0641\u0647\u0645\u0627 \u0636\u0631\u064a\u0628\u062a\u0627\u0646 \u063a\u064a\u0631 \u0645\u0628\u0627\u0634\u0631\u062a\u0627\u0646\u060c \u0648\u0644\u0643\u0646 \u064a\u062a\u0645 \u062a\u0637\u0628\u064a\u0642\u0647\u0645\u0627 \u0628\u0637\u0631\u0642 \u0645\u062e\u062a\u0644\u0641\u0629 \u0648\u062a\u0623\u062b\u064a\u0631\u0627\u062a \u0645\u062e\u062a\u0644\u0641\u0629 \u0639\u0644\u0649 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0648\u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0641\u064a \u0627\u0644\u0639\u0627\u0644\u0645 \u0627\u0644\u0639\u0631\u0628\u064a.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"%D8%A7%D9%84%D9%81%D8%B1%D9%82_%D8%A8%D9%8A%D9%86_%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9_%D8%A7%D9%84%D9%82%D9%8A%D9%85%D8%A9_%D8%A7%D9%84%D9%85%D8%B6%D8%A7%D9%81%D8%A9_%D9%88%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9_%D8%A7%D9%84%D8%AF%D8%AE%D9%84\"><\/span>\u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">\u062a\u0639\u062f \u0623\u0646\u0648\u0627\u0639\u00a0 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0645\u0646 \u0623\u0628\u0631\u0632 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062a\u064a \u062a\u0641\u0631\u0636\u0647\u0627 \u0627\u0644\u062d\u0643\u0648\u0645\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0627\u0644\u0623\u0641\u0631\u0627\u062f. \u0648\u0645\u0639 \u0630\u0644\u0643\u060c \u0647\u0646\u0627\u0643 \u0641\u0631\u0642 \u0628\u064a\u0646\u0647\u0645\u0627 \u0641\u064a\u0645\u0627 \u064a\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u062a\u064a \u064a\u062a\u0645 \u0641\u064a\u0647\u0627 \u062a\u0648\u062c\u064a\u0647 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u062a\u062d\u0635\u064a\u0644\u0647\u0627.<\/p>\n<p style=\"text-align: justify;\">\u062a\u062a\u0645\u062b\u0644 \u0627\u0644\u0641\u0631\u0648\u0642\u0627\u062a \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0628\u064a\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0641\u064a \u0627\u0644\u0622\u062a\u064a:<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"1-%D9%85%D9%81%D9%87%D9%88%D9%85_%D8%A7%D9%84%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9\"><\/span>1-\u0645\u0641\u0647\u0648\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u0629:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"direction: rtl;\">\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629: \u062a\u0639\u062a\u0628\u0631 \u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0644\u0633\u0644\u0633\u0644\u0629 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0648\u0627\u0644\u062a\u0633\u0648\u064a\u0642\u060c \u062d\u064a\u062b \u064a\u062a\u0645 \u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u0642\u0637 \u0639\u0644\u0649 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0646\u062a\u062c \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0648\u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0648\u0627\u0631\u062f\u0629.<\/li>\n<li style=\"direction: rtl;\">\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644: \u062a\u0639\u062a\u0628\u0631 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\u0627\u0644\u0634\u0631\u0643\u0629.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"3-%D8%AA%D8%A3%D8%AB%D9%8A%D8%B1_%D8%A7%D9%84%D9%81%D8%B1%D8%AF%D8%A7%D9%84%D8%B4%D8%B1%D9%83%D8%A9\"><\/span>3-\u062a\u0623\u062b\u064a\u0631 \u0627\u0644\u0641\u0631\u062f\/\u0627\u0644\u0634\u0631\u0643\u0629:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"direction: rtl;\">\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629: \u064a\u062a\u062d\u0645\u0644 \u0627\u0644\u0641\u0631\u062f\/\u0627\u0644\u0634\u0631\u0643\u0629 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u0648\u0644\u0643\u0646 \u064a\u062a\u0645 \u062a\u062d\u0645\u064a\u0644 \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0639\u0645\u0644\u0627\u0621.<\/li>\n<li style=\"direction: rtl;\">\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644: \u064a\u062a\u062d\u0645\u0644 \u0627\u0644\u0641\u0631\u062f\/\u0627\u0644\u0634\u0631\u0643\u0629 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u064a\u0643\u0648\u0646\u0648\u0646 \u0645\u0633\u0624\u0648\u0644\u064a\u0646 \u0639\u0646 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u0627\u0644\u062f\u0641\u0639\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u0627\u0646\u062a\u0638\u0627\u0645.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u0628\u0634\u0643\u0644 \u0639\u0627\u0645\u060c \u062a\u0647\u062f\u0641 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0641\u0631\u0636 \u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643\u060c \u0628\u064a\u0646\u0645\u0627 \u062a\u0647\u062f\u0641 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0625\u0644\u0649 \u0641\u0631\u0636 \u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644. \u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0627\u0644\u0636\u0648\u0627\u0628\u0637 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629 \u0644\u0644\u0633\u0644\u0637\u0627\u062a \u0627\u0644\u0645\u062e\u062a\u0635\u0629.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"%D8%A7%D9%84%D9%81%D8%B1%D9%82_%D8%A8%D9%8A%D9%86_%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9_%D8%A7%D9%84%D9%82%D9%8A%D9%85%D8%A9_%D8%A7%D9%84%D9%85%D8%B6%D8%A7%D9%81%D8%A9_%D9%88%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9_%D8%A7%D9%84%D8%AA%D8%B5%D8%B1%D9%81%D8%A7%D8%AA_%D8%A7%D9%84%D8%B9%D9%82%D8%A7%D8%B1%D9%8A%D8%A9\"><\/span>\u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062a\u0635\u0631\u0641\u0627\u062a \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">\u0647\u0646\u0627\u0643 \u0641\u0631\u0642 \u0628\u064a\u0646<a href=\"https:\/\/ajel.sa\/local\/8qfpdt\" target=\"_blank\" rel=\"noopener\"> \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062a\u0635\u0631\u0641\u0627\u062a \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629<\/a> \u0648\u0647\u0649 \u0643\u0627\u0644\u062a\u0627\u0644\u0649:<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"1-%D8%AA%D8%B9%D8%B1%D9%8A%D9%81\"><\/span>1-\u062a\u0639\u0631\u064a\u0641:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"direction: rtl;\">\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629: \u0647\u064a \u0636\u0631\u064a\u0628\u0629 \u062a\u0641\u0631\u0636 \u0639\u0644\u0649 \u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0641\u064a \u0645\u0631\u0627\u062d\u0644 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0639 \u0642\u0628\u0644 \u0648\u0635\u0648\u0644\u0647\u0627 \u0625\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643 \u0627\u0644\u0646\u0647\u0627\u0626\u064a.<\/li>\n<li style=\"direction: rtl;\">\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062a\u0635\u0631\u0641\u0627\u062a \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629: \u0647\u064a \u0636\u0631\u064a\u0628\u0629 \u062a\u0641\u0631\u0636 \u0639\u0644\u0649 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0628\u064a\u0639 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"2-%D9%85%D8%AC%D8%A7%D9%84_%D8%A7%D9%84%D8%AA%D8%B7%D8%A8%D9%8A%D9%82\"><\/span>2-\u0645\u062c\u0627\u0644 \u0627\u0644\u062a\u0637\u0628\u064a\u0642:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"direction: rtl;\">\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u062a\u064f\u0641\u0631\u0636 \u0639\u0644\u0649 \u062c\u0645\u064a\u0639 \u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0641\u064a \u0643\u0627\u0641\u0629 \u0627\u0644\u0642\u0637\u0627\u0639\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629.<\/li>\n<li style=\"direction: rtl;\">\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062a\u0635\u0631\u0641\u0627\u062a \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629 \u062a\u064f\u0641\u0631\u0636 \u0639\u0644\u0649 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a \u0641\u0642\u0637\u060c \u0645\u062b\u0644 \u0627\u0644\u0628\u064a\u0639.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"3-%D8%A7%D9%84%D8%A3%D9%85%D9%88%D8%B1_%D8%A7%D9%84%D8%AA%D9%8A_%D8%AA%D8%AA%D8%B6%D9%85%D9%86%D9%87%D8%A7\"><\/span>3-\u0627\u0644\u0623\u0645\u0648\u0631 \u0627\u0644\u062a\u064a \u062a\u062a\u0636\u0645\u0646\u0647\u0627:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"direction: rtl;\">\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u062a\u0634\u0645\u0644 \u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a\u060c \u0628\u063a\u0636 \u0627\u0644\u0646\u0638\u0631 \u0639\u0646 \u0646\u0648\u0639 \u0627\u0644\u0639\u0642\u0627\u0631.<\/li>\n<li style=\"direction: rtl;\">\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062a\u0635\u0631\u0641\u0627\u062a \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629 \u062a\u0634\u0645\u0644 \u062c\u0645\u064a\u0639 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a \u0645\u062b\u0644 \u0627\u0644\u0628\u064a\u0639.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"4-%D8%A7%D9%84%D8%AA%D8%BA%D9%8A%D8%B1%D8%A7%D8%AA_%D9%81%D9%8A_%D8%A7%D9%84%D9%86%D8%B3%D8%A8%D8%A9_%D8%A7%D9%84%D8%B6%D8%B1%D9%8A%D8%A8%D9%8A%D8%A9\"><\/span>4-\u0627\u0644\u062a\u063a\u064a\u0631\u0627\u062a \u0641\u064a \u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"direction: rtl;\">\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u062a\u064f\u0641\u0631\u0636 \u0628\u0646\u0633\u0628\u0629 15% \u0648\u0643\u0627\u0646\u062a \u0641\u064a \u0627\u0644\u0633\u0627\u0628\u0642 %5.<\/li>\n<li style=\"direction: rtl;\">\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062a\u0635\u0631\u0641\u0627\u062a \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629 \u0623\u0635\u0628\u062d\u062a \u0628\u0646\u0633\u0628\u0629 5% \u0645\u0646 \u0625\u062c\u0645\u0627\u0644\u064a \u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0642\u0627\u0631 \u0648\u0642\u062a \u0627\u0644\u0628\u064a\u0639 \u0648\u0643\u0627\u0646\u062a \u0641\u064a \u0627\u0644\u0633\u0627\u0628\u0642 \u062a\u062e\u0636\u0639 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0648\u0627\u0644\u0627\u0646 \u0627\u0633\u062a\u0628\u062f\u0644\u062a \u0628\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062a\u0635\u0631\u0641\u0627\u062a \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"5-%D8%A7%D9%84%D9%85%D8%B9%D9%81%D9%8A%D9%8A%D9%86\"><\/span>5-\u0627\u0644\u0645\u0639\u0641\u064a\u064a\u0646:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"direction: rtl;\">\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u064a\u062a\u0645 \u0625\u0639\u0641\u0627\u0621 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u062a\u0645 \u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0646\u0642\u0644 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0648\u0627\u0644\u0628\u064a\u0639 \u0645\u0646 \u062f\u0641\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0627\u0633\u062a\u0628\u062f\u0644\u062a \u0628\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062a\u0635\u0631\u0641\u0627\u062a \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629.<\/li>\n<li style=\"direction: rtl;\">\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062a\u0635\u0631\u0641\u0627\u062a \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629 \u0644\u0627 \u062a\u064f\u0641\u0631\u0636 \u0639\u0644\u0649 \u0628\u064a\u0639 \u0627\u0644\u0639\u0642\u0627\u0631 \u0645\u0646 \u062c\u0647\u0629 \u062d\u0643\u0648\u0645\u064a\u0629 \u0628\u0635\u0641\u062a\u0647\u0627 \u0633\u0644\u0637\u0629 \u0639\u0627\u0645\u0629.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"6-%D8%AA%D8%A3%D8%AC%D9%8A%D8%B1_%D8%A7%D9%84%D8%B9%D9%82%D8%A7%D8%B1%D8%A7%D8%AA\"><\/span>6-\u062a\u0623\u062c\u064a\u0631 \u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"direction: rtl;\">\u062a\u0623\u062c\u064a\u0631 \u0627\u0644\u0639\u0642\u0627\u0631 \u0627\u0644\u0633\u0643\u0646\u064a \u0645\u0639\u0641\u0649 \u0645\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629.<\/li>\n<li style=\"direction: rtl;\">\u062a\u0623\u062c\u064a\u0631 \u0627\u0644\u0639\u0642\u0627\u0631 \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u064a\u064f\u0641\u0631\u0636 \u0639\u0644\u064a\u0647 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0628\u0646\u0633\u0628\u0629 15%.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"7-%D8%A7%D8%B3%D8%AA%D8%B1%D8%AF%D8%A7%D8%AF_%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9_%D8%A7%D9%84%D9%85%D8%AF%D8%AE%D9%84%D8%A7%D8%AA\"><\/span>7-\u0627\u0633\u062a\u0631\u062f\u0627\u062f \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u062f\u062e\u0644\u0627\u062a:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">\u0627\u0644\u0645\u0637\u0648\u0631\u064a\u0646 \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u064a\u0646 \u0627\u0644\u0645\u0631\u062e\u0635\u064a\u0646 \u0648\u0627\u0644\u0645\u0624\u0647\u0644\u064a\u0646 \u0644\u062f\u064a\u0647\u0645 \u0627\u0644\u062d\u0642 \u0641\u064a \u0627\u0633\u062a\u0631\u062f\u0627\u062f \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0647\u0645 (\u0645\u0648\u0627\u062f \u0627\u0644\u0628\u0646\u0627\u0621 \u0648\u063a\u064a\u0631\u0647\u0627) \u0641\u064a \u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0639\u0641\u0627\u0629 \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"8-%D8%A7%D9%84%D8%B9%D9%82%D8%A7%D8%B1%D8%A7%D8%AA_%D8%A7%D9%84%D8%A3%D8%AE%D8%B1%D9%89\"><\/span>8-\u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a \u0627\u0644\u0623\u062e\u0631\u0649:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"direction: rtl;\">\u0628\u064a\u0639 \u0627\u0644\u0623\u0631\u0627\u0636\u064a \u0627\u0644\u0633\u0643\u0646\u064a\u0629 \u0648\u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0632\u0631\u0627\u0639\u064a\u0629 \u062a\u062e\u0636\u0639 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062a\u0635\u0631\u0641\u0627\u062a \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629 \u0628\u0646\u0633\u0628\u0629 5%.<\/li>\n<li style=\"direction: rtl;\">\u0647\u0628\u0629 \u0627\u0644\u0639\u0642\u0627\u0631 \u0628\u062f\u0648\u0646 \u0645\u0642\u0627\u0628\u0644 \u0644\u0644\u0632\u0648\u062c \u0648\u0627\u0644\u0632\u0648\u062c\u0629 \u0648\u0627\u0644\u0623\u0642\u0627\u0631\u0628 \u062d\u062a\u0649 \u0627\u0644\u062f\u0631\u062c\u0629 \u0627\u0644\u062a\u064a \u0646\u0635 \u0639\u0644\u064a\u0647\u0627 \u0627\u0644\u0646\u0638\u0627\u0645 \u0648\u062d\u062f\u062f\u0647\u0627 \u0628\u062f\u0642\u0629 \u0645\u0639\u0641\u064a\u0629 \u0645\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062a\u0635\u0631\u0641\u0627\u062a \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629.<\/li>\n<li style=\"direction: rtl;\">\u0646\u0632\u0639 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0644\u0644\u0645\u0646\u0641\u0639\u0629 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\u0641\u0642\u0637. \u0628\u0639\u062f \u0627\u0644\u0623\u0645\u0631 \u0627\u0644\u0645\u0644\u0643\u064a\u060c \u062a\u0645 \u0627\u0644\u0627\u0639\u0641\u0627\u0621 \u0645\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0627\u064415%\u060c \u0648\u0627\u0633\u062a\u0628\u062f\u0627\u0644\u0647\u0627 \u0628\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062a\u0635\u0631\u0641\u0627\u062a \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629 \u0628\u0646\u0633\u0628\u0629 5% \u0645\u0646 \u0625\u062c\u0645\u0627\u0644\u064a \u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0642\u0627\u0631 \u0648\u0642\u062a \u0627\u0644\u0628\u064a\u0639 \u0641\u064a \u062d\u0627\u0644\u0629 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062a\u0635\u0631\u0641\u0627\u062a \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629. \u0648\u0647\u0646\u0627\u0643 \u0628\u0639\u0636 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a 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id=\"%D8%A7%D9%84%D9%81%D8%B1%D9%82_%D8%A8%D9%8A%D9%86_%D8%A7%D9%84%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9_%D8%A7%D9%84%D8%A7%D9%86%D8%AA%D9%82%D8%A7%D8%A6%D9%8A%D8%A9_%D9%88%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9_%D8%A7%D9%84%D9%82%D9%8A%D9%85%D8%A9_%D8%A7%D9%84%D9%85%D8%B6%D8%A7%D9%81%D8%A9\"><\/span>\u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0646\u062a\u0642\u0627\u0626\u064a\u0629 \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">\u062a\u064f\u0639\u062f \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0646\u062a\u0642\u0627\u0626\u064a\u0629 \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0627\u062b\u0646\u062a\u064a\u0646 \u0645\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629. \u0648\u0639\u0644\u0649 \u0627\u0644\u0631\u063a\u0645 \u0645\u0646 \u0627\u0644\u062a\u0634\u0627\u0628\u0647 \u0628\u064a\u0646\u0647\u0645\u0627\u060c \u0625\u0644\u0627 \u0623\u0646 \u0644\u0643\u0644 \u0636\u0631\u064a\u0628\u0629 \u0623\u0647\u062f\u0627\u0641\u0647\u0627 \u0648\u0627\u062d\u062a\u0633\u0627\u0628\u0647\u0627 \u0627\u0644\u0645\u062e\u062a\u0644\u0641 \u0633\u0646\u0648\u0636\u062d \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0646\u062a\u0642\u0627\u0626\u064a\u0629 \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0628\u0634\u0643\u0644 \u0645\u0628\u0633\u0637 \u0648\u0648\u0627\u0636\u062d:<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"1-%D8%A7%D9%84%D8%AA%D8%B9%D8%B1%D9%8A%D9%81_%D9%88%D8%A7%D9%84%D8%AA%D8%B7%D8%A8%D9%8A%D9%82\"><\/span>1-\u0627\u0644\u062a\u0639\u0631\u064a\u0641 \u0648\u0627\u0644\u062a\u0637\u0628\u064a\u0642:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"direction: rtl;\">\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629: \u062a\u064f\u0641\u0631\u0636 \u0639\u0644\u0649 \u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u062a\u0645 \u0634\u0631\u0627\u0624\u0647\u0627 \u0623\u0648 \u0628\u064a\u0639\u0647\u0627 \u0645\u0646 \u0642\u0650\u0628\u064e\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a. \u064a\u062a\u0645 \u062a\u062d\u0635\u064a\u0644\u0647\u0627 \u0641\u064a \u0643\u0644 \u0645\u0631\u062d\u0644\u0629 \u0645\u0646 \u0633\u0644\u0633\u0644\u0629 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\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629: \u062a\u0647\u062f\u0641 \u0625\u0644\u0649 \u062a\u062d\u0642\u064a\u0642 \u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0644\u0644\u062d\u0643\u0648\u0645\u0629 \u0648\u062a\u0643\u0648\u0646 \u062a\u062d\u062a \u0633\u064a\u0637\u0631\u062a\u0647\u0627 \u0628\u0627\u0644\u0643\u0627\u0645\u0644. \u064a\u062a\u0645 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0647\u0630\u0647 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0641\u064a \u062a\u0645\u0648\u064a\u0644 \u0642\u0637\u0627\u0639\u0627\u062a \u0645\u062e\u062a\u0644\u0641\u0629 \u0623\u0648 \u0645\u0634\u0627\u0631\u064a\u0639 \u062a\u0646\u0645\u0648\u064a\u0629.<\/li>\n<li style=\"direction: rtl;\">\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0633\u0644\u0639 \u0627\u0644\u0627\u0646\u062a\u0642\u0627\u0626\u064a\u0629: \u062a\u0647\u062f\u0641 \u0625\u0644\u0649 \u062a\u0635\u062d\u064a\u062d \u0627\u0644\u0633\u0644\u0648\u0643 \u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643\u064a \u0644\u0644\u0623\u0641\u0631\u0627\u062f \u0648\u0627\u0644\u062a\u0623\u062b\u064a\u0631 \u0641\u064a \u0627\u062e\u062a\u064a\u0627\u0631\u0647\u0645 \u0644\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a. \u064a\u062a\u0645 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0647\u0630\u0647 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0641\u064a \u062a\u0645\u0648\u064a\u0644 \u0628\u0631\u0627\u0645\u062c \u0635\u062d\u064a\u0629 \u0623\u0648 \u062d\u0645\u0627\u064a\u0629 \u0627\u0644\u0628\u064a\u0626\u0629.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"3-%D8%A7%D9%84%D8%A3%D8%AB%D8%B1_%D8%B9%D9%84%D9%89_%D8%A7%D9%84%D8%B3%D8%B9%D8%B1\"><\/span>3-\u0627\u0644\u0623\u062b\u0631 \u0639\u0644\u0649 \u0627\u0644\u0633\u0639\u0631:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"direction: rtl;\">\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629: \u062a\u0632\u064a\u062f \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0634\u062a\u0631\u064a\u0647\u0627 \u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643\u060c \u062d\u064a\u062b \u064a\u062a\u062d\u0645\u0644 \u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643 \u062a\u0643\u0644\u0641\u062a\u0647\u0627\u060c \u0648\u062a\u0633\u062f\u062f\u0647\u0627 \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0644\u0644\u062d\u0643\u0648\u0645\u0629.<\/li>\n<li style=\"direction: rtl;\">\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0633\u0644\u0639 \u0627\u0644\u0627\u0646\u062a\u0642\u0627\u0626\u064a\u0629: \u062a\u0624\u062b\u0631 \u0641\u064a \u0633\u0639\u0631 \u0628\u064a\u0639 \u0627\u0644\u062a\u062c\u0632\u0626\u0629 \u0644\u0644\u0633\u0644\u0639 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\u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table style=\"height: 221px;\" width=\"552\">\n<tbody>\n<tr>\n<td width=\"97\"><\/td>\n<td width=\"213\">\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629<\/td>\n<td width=\"242\">\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0633\u0644\u0639 \u0627\u0644\u0627\u0646\u062a\u0642\u0627\u0626\u064a\u0629<\/td>\n<\/tr>\n<tr>\n<td width=\"97\">\u0627\u0644\u062a\u0639\u0631\u064a\u0641<\/td>\n<td width=\"213\">\u0636\u0631\u064a\u0628\u0629 \u063a\u064a\u0631 \u0645\u0628\u0627\u0634\u0631\u0629 \u062a\u0641\u0631\u0636 \u0639\u0644\u0649 \u062c\u0645\u064a\u0639 \u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a<\/td>\n<td width=\"242\">\u062a\u0641\u0631\u0636 \u0639\u0644\u0649 \u0627\u0644\u0633\u0644\u0639 \u0627\u0644\u0645\u0636\u0631\u0629 \u0644\u0644\u0635\u062d\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0623\u0648 \u0627\u0644\u0628\u064a\u0626\u0629 \u0648\u0628\u0639\u0636 \u0627\u0644\u0633\u0644\u0639 \u0627\u0644\u0643\u0645\u0627\u0644\u064a\u0629<\/td>\n<\/tr>\n<tr>\n<td width=\"97\">\u0627\u0644\u062a\u0637\u0628\u064a\u0642<\/td>\n<td width=\"213\">\u062a\u064f\u0641\u0631\u0636 \u0641\u064a \u0643\u0644 \u0645\u0631\u062d\u0644\u0629 \u0645\u0646 \u0633\u0644\u0633\u0644\u0629 \u0627\u0644\u0625\u0645\u062f\u0627\u062f<\/td>\n<td width=\"242\">\u062a\u064f\u0641\u0631\u0636 \u0641\u0642\u0637 \u0639\u0644\u0649 \u0627\u0644\u0633\u0644\u0639 \u0627\u0644\u0645\u0634\u0645\u0648\u0644\u0629 \u0628\u0647\u0627<\/td>\n<\/tr>\n<tr>\n<td width=\"97\">\u0627\u0644\u0647\u062f\u0641<\/td>\n<td width=\"213\">\u062a\u062d\u0642\u064a\u0642 \u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0644\u0644\u062d\u0643\u0648\u0645\u0629 \u0648\u062a\u0645\u0648\u064a\u0644 \u0642\u0637\u0627\u0639\u0627\u062a \u0645\u062e\u062a\u0644\u0641\u0629<\/td>\n<td width=\"242\">\u062a\u0635\u062d\u064a\u062d \u0627\u0644\u0633\u0644\u0648\u0643 \u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643\u064a \u0648\u062a\u0645\u0648\u064a\u0644 \u0628\u0631\u0627\u0645\u062c \u0635\u062d\u064a\u0629 \u0623\u0648 \u0628\u064a\u0626\u064a\u0629<\/td>\n<\/tr>\n<tr>\n<td width=\"97\">\u0627\u0644\u0623\u062b\u0631 \u0639\u0644\u0649 \u0627\u0644\u0633\u0639\u0631<\/td>\n<td width=\"213\">\u0632\u064a\u0627\u062f\u0629 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0634\u062a\u0631\u0627\u0629 \u0648\u062a\u062d\u0645\u0644\u0647\u0627 \u0644\u0644\u0645\u0633\u062a\u0647\u0644\u0643<\/td>\n<td width=\"242\">\u0632\u064a\u0627\u062f\u0629 \u0633\u0639\u0631 \u0628\u064a\u0639 \u0627\u0644\u062a\u062c\u0632\u0626\u0629 \u0644\u0644\u0633\u0644\u0639 \u0627\u0644\u0645\u0634\u0645\u0648\u0644\u0629 \u0628\u0647\u0627<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">\u064a\u064f\u0644\u0627\u062d\u0638 \u0623\u0646 \u0643\u0644 \u0636\u0631\u064a\u0628\u0629 \u0644\u0647\u0627 \u0623\u0647\u062f\u0627\u0641\u0647\u0627 \u0648\u0627\u062d\u062a\u0633\u0627\u0628\u0647\u0627 \u0627\u0644\u062e\u0627\u0635 \u0628\u0647\u0627\u060c \u0648\u0639\u0644\u064a\u0647 \u0641\u0625\u0646 \u0641\u0647\u0645 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646\u0647\u0645\u0627 \u064a\u0633\u0627\u0639\u062f \u0641\u064a \u0627\u0644\u0641\u0647\u0645 \u0627\u0644\u0639\u0627\u0645 \u0644\u0644\u0636\u0631\u0627\u0626\u0628 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0648\u0623\u062b\u0631\u0647\u0627 \u0639\u0644\u0649 \u062d\u064a\u0627\u0629 \u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"%D9%85%D8%A7_%D8%A7%D9%84%D9%81%D8%B1%D9%82_%D8%A8%D9%8A%D9%86_%D8%A7%D9%84%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9_%D8%A7%D9%84%D8%B9%D8%A7%D9%85%D8%A9_%D8%B9%D9%84%D9%89_%D8%A7%D9%84%D9%85%D8%A8%D9%8A%D8%B9%D8%A7%D8%AA_%D9%88%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9_%D8%A7%D9%84%D9%82%D9%8A%D9%85%D8%A9_%D8%A7%D9%84%D9%85%D8%B6%D8%A7%D9%81%D8%A9%D8%9F\"><\/span>\u0645\u0627 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629\u061f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">\u062a\u0648\u062c\u062f \u0627\u062e\u062a\u0644\u0627\u0641\u0627\u062a \u0628\u064a\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629. \u062a\u064f\u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643 \u0641\u0642\u0637\u060c \u0628\u064a\u0646\u0645\u0627 \u062a\u064f\u0641\u0631\u0636 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0634\u062a\u0631\u064a \u0648\u0627\u0644\u0645\u064f\u0635\u0646\u0639. \u062a\u064f\u062e\u062a\u0644\u0641 \u0637\u0631\u0642 \u0648\u062d\u0633\u0627\u0628\u0627\u062a \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0636\u0631\u064a\u0628\u062a\u064a\u0646 \u0623\u064a\u0636\u064b\u0627\u060c \u062d\u064a\u062b \u064a\u062a\u0645 \u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0628\u0633\u0647\u0648\u0644\u0629 \u0623\u0643\u0628\u0631 \u0648\u0623\u0642\u0644 \u062a\u0639\u0642\u064a\u062f\u064b\u0627 \u0645\u0646 \u062d\u0633\u0627\u0628 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629.<\/p>\n<p style=\"text-align: justify;\">\u0643\u0645\u0627 \u0623\u0646 \u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0645\u064f\u0641\u0631\u0648\u0636\u0629 \u0644\u0643\u0644 \u0636\u0631\u064a\u0628\u0629 \u062a\u062e\u062a\u0644\u0641 \u0645\u0646 \u0628\u0644\u062f\u064d \u0625\u0644\u0649 \u0622\u062e\u0631. \u064a\u0645\u0643\u0646 \u0627\u0644\u062a\u0647\u0631\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0645\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0645\u0646 \u062e\u0644\u0627\u0644 \u0637\u0631\u0642\u064d \u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0623\u0648 \u063a\u064a\u0631 \u0642\u0627\u0646\u0648\u0646\u064a\u0629\u060c \u0641\u064a \u062d\u064a\u0646 \u064a\u064f\u0639\u062a\u0628\u0631 \u0627\u0644\u062a\u0647\u0631\u064a\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0641\u064a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0645\u0633\u062a\u062d\u064a\u0644\u0627\u064b.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"%D8%A7%D9%84%D9%81%D8%B1%D9%82_%D8%A8%D9%8A%D9%86_%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9_%D8%A7%D9%84%D9%82%D9%8A%D9%85%D8%A9_%D8%A7%D9%84%D9%85%D8%B6%D8%A7%D9%81%D8%A9_%D9%88%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9_%D8%A7%D9%84%D8%AE%D8%B5%D9%85_%D9%88%D8%A7%D9%84%D8%A5%D8%B6%D8%A7%D9%81%D8%A9\"><\/span>\u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062e\u0635\u0645 \u0648\u0627\u0644\u0625\u0636\u0627\u0641\u0629<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">\u0642\u062f \u064a\u062e\u0644\u0637 \u0627\u0644\u0628\u0639\u0636 \u0628\u064a\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062e\u0635\u0645 \u0648\u0627\u0644\u0625\u0636\u0627\u0641\u0629\u060c \u0644\u0630\u0627 \u0633\u0646\u0648\u0636\u062d \u0628\u0639\u0636 \u0627\u0644\u0641\u0631\u0648\u0642\u0627\u062a \u0628\u064a\u0646\u0647\u0645\u0627:<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"1-%D8%A7%D9%84%D9%86%D9%88%D8%B9%D9%8A%D8%A9\"><\/span>1-\u0627\u0644\u0646\u0648\u0639\u064a\u0629:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"direction: rtl;\">\u0623\u0646\u0648\u0627\u0639 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629: \u062a\u0639\u062a\u0628\u0631 \u0636\u0631\u064a\u0628\u0629 \u063a\u064a\u0631 \u0645\u0628\u0627\u0634\u0631\u0629 \u062a\u0641\u0631\u0636 \u0639\u0644\u0649 \u0627\u0644\u0645\u0646\u062a\u062c \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0648\u064a\u062a\u062d\u0645\u0644\u0647\u0627 \u0627\u0644\u0645\u0634\u062a\u0631\u064a \u0627\u0644\u0623\u062e\u064a\u0631.<\/li>\n<li style=\"direction: rtl;\">\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062e\u0635\u0645 \u0648\u0627\u0644\u0625\u0636\u0627\u0641\u0629: \u062a\u0639\u062a\u0628\u0631 \u0636\u0631\u064a\u0628\u0629 \u0645\u0628\u0627\u0634\u0631\u0629 \u062a\u0633\u062a\u0642\u0637\u0639 \u0645\u0646 \u0627\u0644\u0645\u0646\u0628\u0639 \u0639\u0644\u0649 \u0627\u0644\u0645\u0627\u0644.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"2-%D8%AA%D8%B7%D8%A8%D9%8A%D9%82_%D8%A7%D9%84%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9\"><\/span>2-\u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0636\u0631\u064a\u0628\u0629:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"direction: rtl;\">\u0623\u0646\u0648\u0627\u0639 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629: \u062a\u064f\u0641\u0631\u0636 \u0641\u064a \u062d\u0627\u0644\u0627\u062a \u0627\u0644\u0628\u064a\u0639 \u0643\u0644\u0647\u0627\u060c \u0633\u0648\u0627\u0621\u064b \u0643\u0627\u0646 \u0627\u0644\u062f\u0641\u0639 \u0646\u0642\u062f\u064a\u064b\u0627 \u0623\u0648 \u0628\u0623\u0645\u0648\u0627\u0644 \u0645\u0624\u062c\u0644\u0629 \u0627\u0644\u0633\u062f\u0627\u062f.<\/li>\n<li style=\"direction: rtl;\">\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062e\u0635\u0645 \u0648\u0627\u0644\u0625\u0636\u0627\u0641\u0629: \u062a\u0631\u062a\u0628\u0637 \u0628\u0627\u0644\u0633\u062f\u0627\u062f \u0627\u0644\u0646\u0642\u062f\u064a \u0648\u062a\u0646\u0634\u0623 \u0639\u0646\u0647.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"3-%D8%B9%D9%85%D9%84%D9%8A%D8%A9_%D8%A7%D9%84%D8%AD%D8%B3%D8%A7%D8%A8\"><\/span>3-\u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062d\u0633\u0627\u0628:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"direction: rtl;\">\u0623\u0646\u0648\u0627\u0639 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629: \u064a\u062a\u0645 \u062a\u0633\u0648\u064a\u0629 \u0642\u064a\u0648\u062f\u0647\u0627 \u0648\u0639\u0645\u0644 \u0645\u0642\u0627\u0635\u0629 \u0644\u0647\u0627.<\/li>\n<li style=\"direction: rtl;\">\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062e\u0635\u0645 \u0648\u0627\u0644\u0625\u0636\u0627\u0641\u0629: \u064a\u062a\u0645 \u062d\u0633\u0627\u0628\u0647\u0627 \u0639\u0644\u0649 \u0635\u0627\u0641\u064a \u0627\u0644\u0645\u0628\u0644\u063a \u062f\u0648\u0646 \u0625\u0636\u0627\u0641\u0629 \u0645\u0628\u0644\u063a \u0644\u0644\u0645\u0646\u062a\u062c\u0627\u062a.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"4-%D8%AA%D8%B7%D8%A8%D9%8A%D9%82_%D8%A7%D9%84%D8%B6%D8%B1%D9%8A%D8%A8%D8%AA%D9%8A%D9%86\"><\/span>4-\u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0636\u0631\u064a\u0628\u062a\u064a\u0646:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"direction: rtl;\">\u0623\u0646\u0648\u0627\u0639 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629: \u064a\u062a\u0645 \u062a\u0637\u0628\u064a\u0642\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u0645\u0646\u062a\u062c \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0648\u0644\u0627 \u064a\u0645\u0643\u0646 \u062a\u0637\u0628\u064a\u0642 \u0636\u0631\u064a\u0628\u062a\u064a\u0646 \u0639\u0644\u0649 \u0646\u0641\u0633 \u0627\u0644\u0645\u0646\u062a\u062c.<\/li>\n<li style=\"direction: rtl;\">\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062e\u0635\u0645 \u0648\u0627\u0644\u0625\u0636\u0627\u0641\u0629: \u064a\u062a\u0645 \u062a\u0637\u0628\u064a\u0642\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u0633\u062f\u0627\u062f \u0627\u0644\u0646\u0642\u062f\u064a \u0648\u0644\u0627 \u062a\u0624\u062b\u0631 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"5-%D8%A7%D9%84%D9%87%D8%AF%D9%81\"><\/span>5-\u0627\u0644\u0647\u062f\u0641:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"direction: rtl;\">\u0623\u0646\u0648\u0627\u0639 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629: \u062a\u0647\u062f\u0641 \u0625\u0644\u0649 \u062a\u062d\u0635\u064a\u0644 \u0636\u0631\u0627\u0626\u0628 \u0645\u0646 \u0627\u0644\u0645\u0646\u062a\u062c \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0648\u0625\u0636\u0627\u0641\u0629 \u0627\u0644\u0639\u0627\u0626\u062f\u0627\u062a \u0625\u0644\u0649 \u062e\u0632\u064a\u0646\u0629 \u0627\u0644\u062f\u0648\u0644\u0629.<\/li>\n<li style=\"direction: rtl;\">\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062e\u0635\u0645 \u0648\u0627\u0644\u0625\u0636\u0627\u0641\u0629: \u062a\u0647\u062f\u0641 \u0625\u0644\u0649 \u062a\u0648\u0631\u064a\u062f \u0633\u064a\u0648\u0644\u0629 \u062f\u0648\u0631\u064a\u0629 \u0644\u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u062a\u062d\u0627\u0641\u0638 \u0639\u0644\u0649 \u0627\u0644\u0646\u0642\u062f \u0641\u064a \u062e\u0632\u064a\u0646\u0629 \u0627\u0644\u062f\u0648\u0644\u0629.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u0645\u0644\u062d\u0648\u0638\u0629: \u064a\u062c\u0628 \u0623\u0646 \u0646\u0641\u0631\u0642 \u0628\u064a\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062e\u0635\u0645 \u0648\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0648\u0628\u064a\u0646 \u0627\u0644\u062e\u0635\u0648\u0645\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0627\u0639\u062a\u064a\u0627\u062f\u064a\u0629\u060c \u0641\u0627\u0644\u062e\u0635\u0648\u0645\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0647\u064a \u0645\u0646\u062d\u0629 \u062a\u0642\u062f\u0645\u0647\u0627 \u0627\u0644\u062a\u0627\u062c\u0631 \u0644\u0644\u0645\u0634\u062a\u0631\u064a \u0648\u0644\u0627 \u062a\u062f\u062e\u0644 \u0636\u0645\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628.<\/p>\n<p style=\"text-align: justify;\">\u0644\u062d\u0633\u0627\u0628 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062e\u0635\u0645 \u0648\u0627\u0644\u0625\u0636\u0627\u0641\u0629\u060c \u064a\u062c\u0628 \u0623\u062e\u0630 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0641\u0627\u062a\u0648\u0631\u0629 \u0628\u0639\u062f \u0627\u0633\u062a\u0628\u0639\u0627\u062f \u0627\u0644\u062e\u0635\u0648\u0645\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629\u060c \u062b\u0645 \u064a\u062a\u0645 \u062d\u0633\u0627\u0628 \u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0644\u0643\u0644 \u0641\u0626\u0629 \u0645\u0646\u062a\u062c\u0627\u062a \u0648\u062a\u0637\u0628\u064a\u0642\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a. \u0648\u0644\u0627 \u062a\u062e\u0636\u0639 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0639\u0641\u0627\u0629 \u0645\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0623\u0648 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u062f\u0641\u0639\u0627\u062a \u0627\u0644\u0645\u0642\u062f\u0645\u0629 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062e\u0635\u0645 \u0648\u0627\u0644\u0625\u0636\u0627\u0641\u0629.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"%D8%A7%D9%84%D9%81%D8%B1%D9%82_%D8%A8%D9%8A%D9%86_VAT_%D9%88Tax\"><\/span>\u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 VAT \u0648Tax<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">\u062a\u0639\u062a\u0628\u0631 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a(tax)\u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 (VAT) \u0645\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0627\u0644\u062a\u064a \u064a\u062a\u0645 \u062a\u062d\u0635\u064a\u0644\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643\u064a\u0646 \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a. \u0639\u0644\u0649 \u0627\u0644\u0631\u063a\u0645 \u0645\u0646 \u0623\u0646\u0647\u0627 \u0642\u062f \u062a\u0628\u062f\u0648 \u0645\u062a\u0634\u0627\u0628\u0647\u0629\u060c \u0625\u0644\u0627 \u0623\u0646\u0647\u0627 \u062a\u062e\u062a\u0644\u0641 \u0641\u064a \u0627\u0644\u0645\u0641\u0647\u0648\u0645 \u0648\u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u062a\u064a \u064a\u062a\u0645 \u0628\u0647\u0627 \u062a\u062d\u0635\u064a\u0644\u0647\u0627 \u0648\u0641\u064a \u0627\u0644\u0645\u0645\u064a\u0632\u0627\u062a \u0648\u0627\u0644\u0639\u064a\u0648\u0628 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0647\u0627.<\/p>\n<p style=\"text-align: justify;\">\u0648\u0641\u064a\u0645\u0627 \u064a\u0644\u064a \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 tax \u0648VAT:<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"1-%D8%A7%D9%84%D9%85%D9%81%D9%87%D9%88%D9%85\"><\/span>1-\u0627\u0644\u0645\u0641\u0647\u0648\u0645:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"direction: rtl;\">tax: \u0647\u064a \u0636\u0631\u064a\u0628\u0629 \u062a\u0641\u0631\u0636 \u0639\u0644\u0649 \u0642\u064a\u0645\u0629 \u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u062a\u0645 \u0628\u064a\u0639\u0647\u0627 \u0644\u0644\u0645\u0633\u062a\u0647\u0644\u0643\u064a\u0646 \u0639\u0646\u062f \u0646\u0642\u0637\u0629 \u0627\u0644\u0628\u064a\u0639.<\/li>\n<li style=\"direction: rtl;\">VAT: \u0647\u064a \u0636\u0631\u064a\u0628\u0629 \u062a\u0641\u0631\u0636 \u0639\u0644\u0649 \u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0639\u0644\u0649 \u0645\u0631\u0627\u062d\u0644 \u0627\u0644\u0625\u0646\u062a\u0627\u062c\u060c \u062d\u064a\u062b \u064a\u062a\u0645 \u062a\u062d\u0635\u064a\u0644\u0647\u0627 \u0645\u0646 \u0627\u0644\u0645\u064f\u0635\u0646\u0639 \u0648\u0627\u0644\u0645\u0634\u062a\u0631\u064a.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"2-%D9%86%D9%82%D8%B7%D8%A9_%D8%A7%D9%84%D8%AA%D8%AD%D8%B5%D9%8A%D9%84\"><\/span>2-\u0646\u0642\u0637\u0629 \u0627\u0644\u062a\u062d\u0635\u064a\u0644:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"direction: rtl;\">tax: \u062a\u064f\u062d\u0635\u0651\u0644 \u0645\u0646 \u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643\u064a\u0646 \u0641\u0642\u0637.<\/li>\n<li style=\"direction: rtl;\">VAT: \u062a\u064f\u062d\u0635\u0651\u0644 \u0645\u0646 \u0627\u0644\u0645\u0635\u0646\u0639 \u0648\u0627\u0644\u0645\u0634\u062a\u0631\u064a.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"3-%D8%B7%D8%B1%D9%8A%D9%82%D8%A9_%D8%A7%D9%84%D8%AA%D8%AD%D8%B5%D9%8A%D9%84\"><\/span>3-\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u062a\u062d\u0635\u064a\u0644:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"direction: rtl;\">tax: \u064a\u062a\u0645 \u062c\u0645\u0639\u0647\u0627 \u0639\u0646 \u0637\u0631\u064a\u0642 \u0625\u0636\u0627\u0641\u0629 \u0646\u0633\u0628\u0629 \u0645\u0626\u0648\u064a\u0629 \u0645\u062d\u062f\u062f\u0629 \u0625\u0644\u0649 \u0642\u064a\u0645\u0629 \u0627\u0644\u0633\u0644\u0639\u0629 \u0641\u064a \u0641\u0627\u062a\u0648\u0631\u0629 \u0627\u0644\u0628\u064a\u0639.<\/li>\n<li style=\"direction: rtl;\">VAT: \u062a\u062d\u0633\u0628 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0641\u064a \u0643\u0644 \u0645\u0631\u062d\u0644\u0629 \u0645\u0646 \u0645\u0631\u0627\u062d\u0644 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0639\u060c \u062d\u064a\u062b \u064a\u062a\u0645 \u062e\u0635\u0645 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0641\u064a \u0643\u0644 \u0645\u0631\u062d\u0644\u0629 \u0648\u0641\u0642\u064b\u0627 \u0644\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0645\u062d\u062f\u062f\u0629 \u0642\u0628\u0644 \u0627\u0644\u062a\u062d\u0635\u064a\u0644.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"4-%D9%85%D9%85%D9%8A%D8%B2%D8%A7%D8%AA_%D9%88%D8%B9%D9%8A%D9%88%D8%A8_tax\"><\/span>4-\u0645\u0645\u064a\u0632\u0627\u062a \u0648\u0639\u064a\u0648\u0628 tax:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"direction: rtl;\">\u0645\u0645\u064a\u0632\u0627\u062a: \u062a\u0633\u0647\u064a\u0644 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062a\u062d\u0635\u064a\u0644\u060c \u0648\u062a\u062d\u0642\u064a\u0642 \u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0633\u0631\u064a\u0639\u0629 \u0644\u0644\u062d\u0643\u0648\u0645\u0629.<\/li>\n<li style=\"direction: rtl;\">\u0639\u064a\u0648\u0628: \u062a\u0624\u062b\u0631 \u0633\u0644\u0628\u064b\u0627 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0645\u062d\u062f\u0648\u062f \u0644\u0644\u0641\u0631\u062f\u060c \u0648\u062a\u0632\u064a\u062f \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0644\u0644\u0645\u0633\u062a\u0647\u0644\u0643.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"5-%D9%85%D9%85%D9%8A%D8%B2%D8%A7%D8%AA_%D9%88%D8%B9%D9%8A%D9%88%D8%A8_VAT\"><\/span>5-\u0645\u0645\u064a\u0632\u0627\u062a \u0648\u0639\u064a\u0648\u0628 VAT:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"direction: rtl;\">\u0645\u0645\u064a\u0632\u0627\u062a: \u062a\u0648\u0641\u0631 \u062a\u062d\u0635\u064a\u0644\u064b\u0627 \u0623\u0643\u062b\u0631 \u0639\u062f\u0627\u0644\u0629 \u0648\u062a\u0648\u0627\u0632\u0646\u064b\u0627 \u0628\u064a\u0646 \u0627\u0644\u0645\u0634\u062a\u0631\u064a \u0648\u0627\u0644\u0628\u0627\u0626\u0639 \u0648\u0627\u0644\u062d\u0643\u0648\u0645\u0629\u060c \u0648\u062a\u0639\u0632\u0632 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/li>\n<li style=\"direction: rtl;\">\u0639\u064a\u0648\u0628: \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u062a\u0637\u0628\u064a\u0642 \u0623\u0639\u0644\u0649 \u0628\u0633\u0628\u0628 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0627\u0644\u0644\u0627\u0632\u0645\u0629.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u0639\u0644\u0649 \u0627\u0644\u0631\u063a\u0645 \u0645\u0646 \u0627\u0644\u0627\u062e\u062a\u0644\u0627\u0641\u0627\u062a \u0628\u064a\u0646 tax \u0648VAT\u060c \u0641\u0625\u0646 \u0647\u062f\u0641\u0647\u0645\u0627 \u0627\u0644\u0631\u0626\u064a\u0633\u064a \u0647\u0648 \u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0644\u0644\u062d\u0643\u0648\u0645\u0629. \u0648\u0645\u0639 \u0630\u0644\u0643\u060c \u0641\u0625\u0646 \u062a\u0637\u0628\u064a\u0642 \u0643\u0644 \u0636\u0631\u064a\u0628\u0629 \u064a\u0639\u062a\u0645\u062f \u0639\u0644\u0649 \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0627\u0644\u0648\u0637\u0646\u064a \u0644\u0643\u0644 \u062f\u0648\u0644\u0629. \u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0623\u0648 \u0627\u0644\u062e\u0628\u064a\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0645\u062d\u0644\u064a \u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u062d\u0648\u0644 \u0643\u064a\u0641\u064a\u0629 \u062a\u0637\u0628\u064a\u0642 \u0643\u0644 \u0636\u0631\u064a\u0628\u0629 \u0648\u062a\u0623\u062b\u064a\u0631\u0647\u0627 \u0639\u0644\u0649 \u0623\u0646\u0634\u0637\u062a\u0647\u0645 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0645\u0639\u0627\u0645\u0644\u0627\u062a\u0647\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"%D8%A7%D9%84%D8%A7%D8%B3%D8%A6%D9%84%D8%A9_%D8%A7%D9%84%D8%B4%D8%A7%D8%A6%D8%B9%D8%A9\"><\/span>\u0627\u0644\u0627\u0633\u0626\u0644\u0629 \u0627\u0644\u0634\u0627\u0626\u0639\u0629<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"%D9%83%D9%85_%D8%B9%D8%AF%D8%AF_%D8%A7%D9%84%D8%B6%D8%B1%D8%A7%D8%A6%D8%A8_%D9%81%D9%8A_%D8%A7%D9%84%D8%B3%D8%B9%D9%88%D8%AF%D9%8A%D8%A9%D8%9F\"><\/span>\u0643\u0645 \u0639\u062f\u062f \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629\u061f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">\u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629\u060c \u0647\u0646\u0627\u0643 \u062b\u0644\u0627\u062b\u0629 \u0623\u0646\u0648\u0627\u0639 \u0645\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u062a\u0641\u0631\u0636 \u0639\u0644\u0649 \u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a. \u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0647\u064a:<\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"direction: rtl;\">\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644: \u062a\u064f\u0641\u0631\u0636 \u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u062f\u062e\u0644 \u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a. \u0648\u062a\u062d\u0633\u0628 \u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0633\u0646\u0648\u064a \u0627\u0644\u0645\u062d\u0642\u0642.<\/li>\n<li style=\"direction: rtl;\">\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639 \u0648\u0627\u0644\u0632\u0643\u0627\u0629: \u062a\u064f\u0641\u0631\u0636 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639 \u0639\u0644\u0649 \u0628\u0639\u0636 \u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u062f\u062f\u0629\u060c \u0645\u062b\u0644 \u0627\u0644\u062a\u0639\u0644\u064a\u0645 \u0627\u0644\u0623\u0647\u0644\u064a \u0648\u0627\u0644\u0646\u0642\u0644 \u0627\u0644\u0645\u062d\u0644\u064a \u0648\u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u063a\u0630\u0627\u0626\u064a\u0629 \u0648\u0642\u0637\u0627\u0639 \u0627\u0644\u0646\u0641\u0637 \u0648\u0627\u0644\u063a\u0627\u0632 \u0648\u0627\u0644\u0631\u0639\u0627\u064a\u0629 \u0627\u0644\u0635\u062d\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0631\u0627\u0643\u0632 \u0627\u0644\u062e\u0627\u0635\u0629. \u0623\u0645\u0627 \u0627\u0644\u0632\u0643\u0627\u0629 \u0627\u0644\u0634\u0631\u0639\u064a\u0629 \u0641\u0648\u0627\u0642\u0639\u0647\u0627 \u0644\u0627 \u062a\u0639\u062a\u0628\u0631 \u0636\u0631\u064a\u0628\u0629 \u0641\u064a \u062d\u0642\u064a\u0642\u062a\u0647\u0627\u060c \u0628\u0644 \u0647\u064a \u062a\u0637\u0647\u064a\u0631 \u0644\u0644\u0645\u0627\u0644 \u0648\u062a\u064f\u0641\u0631\u064e\u0636 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u064a\u0646 \u0627\u0644\u0630\u064a\u0646 \u064a\u062a\u0645\u062a\u0639\u0648\u0646 \u0628\u0627\u0644\u062c\u0646\u0633\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0648\u0645\u0631\u062c\u0639\u0647\u0627 \u0647\u0648 \u0627\u0644\u0634\u0631\u064a\u0639\u0629 \u0627\u0644\u0625\u0633\u0644\u0627\u0645\u064a\u0629 \u0627\u0644\u0633\u0645\u062d\u0629.<\/li>\n<li style=\"direction: rtl;\">\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062c\u0645\u0631\u0643\u064a\u0629 \u0648\u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u0627\u0646\u062a\u0642\u0627\u0626\u064a\u0629: \u062a\u064f\u0641\u0631\u0636 \u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0627\u0644\u0645\u0633\u062a\u0648\u0631\u062f\u0629 \u0645\u0646 \u062e\u0627\u0631\u062c \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 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id=\"_%D8%A3%D9%86%D9%88%D8%A7%D8%B9_%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9_%D8%A7%D9%84%D9%82%D9%8A%D9%85%D8%A9_%D8%A7%D9%84%D9%85%D8%B6%D8%A7%D9%81%D8%A9_%D9%81%D9%8A_%D8%A7%D9%84%D8%B3%D8%B9%D9%88%D8%AF%D9%8A%D8%A9\"><\/span>:\u0623\u0646\u0648\u0627\u0639 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"direction: rtl;\">\u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629\u060c \u0647\u0646\u0627\u0643 \u0646\u0648\u0639\u0627\u0646 \u0631\u0626\u064a\u0633\u064a\u0627\u0646 \u0645\u0646 \u0623\u0646\u0648\u0627\u0639 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629: \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0627\u0633\u064a\u0629 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u0629 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