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href=\"https:\/\/kaudit.sa\/al-kharj\/%d8%b7%d8%b1%d9%8a%d9%82%d8%a9-%d8%ad%d8%b3%d8%a7%d8%a8-%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%AE%D8%B7%D9%88%D8%A9_2_%D8%AD%D8%B3%D8%A7%D8%A8_%D9%82%D9%8A%D9%85%D8%A9_%D8%A7%D9%84%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9\" >\u062e\u0637\u0648\u0629 2: \u062d\u0633\u0627\u0628 \u0642\u064a\u0645\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kaudit.sa\/al-kharj\/%d8%b7%d8%b1%d9%8a%d9%82%d8%a9-%d8%ad%d8%b3%d8%a7%d8%a8-%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%AE%D8%B7%D9%88%D8%A9_3_%D8%AD%D8%B3%D8%A7%D8%A8_%D8%A7%D9%84%D9%85%D8%A8%D9%84%D8%BA_%D8%A7%D9%84%D8%B5%D8%A7%D9%81%D9%8A\" >\u062e\u0637\u0648\u0629 3: \u062d\u0633\u0627\u0628 \u0627\u0644\u0645\u0628\u0644\u063a 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href=\"https:\/\/kaudit.sa\/al-kharj\/%d8%b7%d8%b1%d9%8a%d9%82%d8%a9-%d8%ad%d8%b3%d8%a7%d8%a8-%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%AB%D8%A7%D9%84_%D8%B9%D9%85%D9%84%D9%8A\" >\u0645\u062b\u0627\u0644 \u0639\u0645\u0644\u064a:<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kaudit.sa\/al-kharj\/%d8%b7%d8%b1%d9%8a%d9%82%d8%a9-%d8%ad%d8%b3%d8%a7%d8%a8-%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%8A%D9%81%D9%8A%D8%A9_%D8%AD%D8%B3%D8%A7%D8%A8_%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%84%D9%84%D8%B5%D9%8A%D8%AF%D9%84%D9%8A%D8%A7%D8%AA\" >\u0643\u064a\u0641\u064a\u0629 \u062d\u0633\u0627\u0628 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 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href=\"https:\/\/kaudit.sa\/al-kharj\/%d8%b7%d8%b1%d9%8a%d9%82%d8%a9-%d8%ad%d8%b3%d8%a7%d8%a8-%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%AE%D8%B7%D9%88%D8%A9_%D8%A7%D9%84%D8%AB%D8%A7%D9%86%D9%8A%D8%A9_%D8%AD%D8%B3%D8%A7%D8%A8_%D9%85%D8%A8%D9%84%D8%BA_%D8%A7%D9%84%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9\" >\u0627\u0644\u062e\u0637\u0648\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629: \u062d\u0633\u0627\u0628 \u0645\u0628\u0644\u063a \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-17\" href=\"https:\/\/kaudit.sa\/al-kharj\/%d8%b7%d8%b1%d9%8a%d9%82%d8%a9-%d8%ad%d8%b3%d8%a7%d8%a8-%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%AE%D8%B7%D9%88%D8%A9_%D8%A7%D9%84%D8%AB%D8%A7%D9%84%D8%AB%D8%A9_%D8%A7%D8%AD%D8%AA%D8%B3%D8%A7%D8%A8_%D8%A5%D8%AC%D9%85%D8%A7%D9%84%D9%8A_%D8%A7%D9%84%D9%81%D8%A7%D8%AA%D9%88%D8%B1%D8%A9\" >\u0627\u0644\u062e\u0637\u0648\u0629 \u0627\u0644\u062b\u0627\u0644\u062b\u0629: \u0627\u062d\u062a\u0633\u0627\u0628 \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0641\u0627\u062a\u0648\u0631\u0629<\/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%b7%d8%b1%d9%8a%d9%82%d8%a9-%d8%ad%d8%b3%d8%a7%d8%a8-%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%AE%D8%B7%D9%88%D8%A9_%D8%A7%D9%84%D8%B1%D8%A7%D8%A8%D8%B9%D8%A9_%D8%AA%D9%82%D8%AF%D9%8A%D9%85_%D8%A7%D9%84%D8%A5%D9%82%D8%B1%D8%A7%D8%B1_%D8%A7%D9%84%D8%B6%D8%B1%D9%8A%D8%A8%D9%8A\" >\u0627\u0644\u062e\u0637\u0648\u0629 \u0627\u0644\u0631\u0627\u0628\u0639\u0629: \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a<\/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%b7%d8%b1%d9%8a%d9%82%d8%a9-%d8%ad%d8%b3%d8%a7%d8%a8-%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%AE%D8%B7%D9%88%D8%A9_%D8%A7%D9%84%D8%AE%D8%A7%D9%85%D8%B3%D8%A9_%D8%A7%D9%84%D9%85%D8%B1%D8%A7%D8%AC%D8%B9%D8%A9_%D8%A7%D9%84%D8%AF%D9%88%D8%B1%D9%8A%D8%A9\" >\u0627\u0644\u062e\u0637\u0648\u0629 \u0627\u0644\u062e\u0627\u0645\u0633\u0629: \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062f\u0648\u0631\u064a\u0629<\/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%b7%d8%b1%d9%8a%d9%82%d8%a9-%d8%ad%d8%b3%d8%a7%d8%a8-%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_%D9%87%D9%89_%D8%B7%D8%B1%D9%8A%D9%82%D8%A9_%D8%AD%D8%B3%D8%A7%D8%A8_%D8%A7%D9%84%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9_%D9%84%D9%84%D9%85%D9%86%D8%B4%D8%A2%D8%AA\" >\u0645\u0627 \u0647\u0649 \u0637\u0631\u064a\u0642\u0629 \u062d\u0633\u0627\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0644\u0644\u0645\u0646\u0634\u0622\u062a<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kaudit.sa\/al-kharj\/%d8%b7%d8%b1%d9%8a%d9%82%d8%a9-%d8%ad%d8%b3%d8%a7%d8%a8-%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%B7%D8%B1%D9%8A%D9%82%D8%A9_%D8%AE%D8%B5%D9%85_%D8%A7%D9%84%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9_%D9%A1%D9%A5%D9%AA\" >\u0637\u0631\u064a\u0642\u0629 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href=\"https:\/\/kaudit.sa\/al-kharj\/%d8%b7%d8%b1%d9%8a%d9%82%d8%a9-%d8%ad%d8%b3%d8%a7%d8%a8-%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_%D9%87%D9%8A_%D9%86%D8%B3%D8%A8%D8%A9_%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%D9%85%D9%85%D9%84%D9%83%D8%A9_%D8%A7%D9%84%D8%B9%D8%B1%D8%A8%D9%8A%D8%A9_%D8%A7%D9%84%D8%B3%D8%B9%D9%88%D8%AF%D9%8A%D8%A9_%D8%9F\" >\u0645\u0627 \u0647\u064a \u0646\u0633\u0628\u0629 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u061f<\/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%b7%d8%b1%d9%8a%d9%82%d8%a9-%d8%ad%d8%b3%d8%a7%d8%a8-%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%8A%D9%81_%D9%8A%D8%AA%D9%85_%D8%AD%D8%B3%D8%A7%D8%A8_%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%B9%D9%84%D9%89_%D8%A7%D9%84%D8%AD%D8%AF_%D8%A7%D9%84%D8%A3%D9%82%D8%B5%D9%89_%D9%84%D8%B3%D8%B9%D8%B1_%D8%A7%D9%84%D8%A8%D9%8A%D8%B9_%D9%81%D9%8A_%D8%A7%D9%84%D9%85%D9%85%D9%84%D9%83%D8%A9_%D8%A7%D9%84%D8%B9%D8%B1%D8%A8%D9%8A%D8%A9_%D8%A7%D9%84%D8%B3%D8%B9%D9%88%D8%AF%D9%8A%D8%A9%D8%9F\" >\u0643\u064a\u0641 \u064a\u062a\u0645 \u062d\u0633\u0627\u0628 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0639\u0644\u0649 \u0627\u0644\u062d\u062f \u0627\u0644\u0623\u0642\u0635\u0649 \u0644\u0633\u0639\u0631 \u0627\u0644\u0628\u064a\u0639 \u0641\u064a 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href=\"https:\/\/kaudit.sa\/al-kharj\/%d8%b7%d8%b1%d9%8a%d9%82%d8%a9-%d8%ad%d8%b3%d8%a7%d8%a8-%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%AB%D8%A7%D9%84_%D8%B9%D9%85%D9%84%D9%8A_%D8%B9%D9%84%D9%89_%D8%AD%D8%B3%D8%A7%D8%A8_%D8%A7%D9%84%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9_%D8%A8%D8%A7%D8%B3%D8%AA%D8%AE%D8%AF%D8%A7%D9%85_%D8%A7%D9%84%D8%A2%D9%84%D8%A9_%D8%A7%D9%84%D8%AD%D8%A7%D8%B3%D8%A8%D8%A9_%D9%81%D9%8A_%D8%A7%D9%84%D8%AC%D9%88%D8%A7%D9%84\" >\u0645\u062b\u0627\u0644 \u0639\u0645\u0644\u064a \u0639\u0644\u0649 \u062d\u0633\u0627\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0622\u0644\u0629 \u0627\u0644\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0627\u0644\u062c\u0648\u0627\u0644<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/kaudit.sa\/al-kharj\/%d8%b7%d8%b1%d9%8a%d9%82%d8%a9-%d8%ad%d8%b3%d8%a7%d8%a8-%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_%D9%87%D9%8A_%D9%82%D9%8A%D9%85%D8%A9_%D8%A7%D9%84%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9%D8%9F\" >\u0645\u0627 \u0647\u064a \u0642\u064a\u0645\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629\u061f<\/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%b7%d8%b1%d9%8a%d9%82%d8%a9-%d8%ad%d8%b3%d8%a7%d8%a8-%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%D9%86_%D9%8A%D8%AF%D9%81%D8%B9_%D9%82%D9%8A%D9%85%D8%A9_%D8%A7%D9%84%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9%D8%9F\" >\u0645\u0646 \u064a\u062f\u0641\u0639 \u0642\u064a\u0645\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629\u061f<\/a><\/li><li class='ez-toc-page-1 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href=\"https:\/\/kaudit.sa\/al-kharj\/%d8%b7%d8%b1%d9%8a%d9%82%d8%a9-%d8%ad%d8%b3%d8%a7%d8%a8-%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%AE%D8%A7%D8%AA%D9%85%D9%87\" >\u0627\u0644\u062e\u0627\u062a\u0645\u0647<\/a><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"%D9%85%D8%A7_%D9%87%D9%8A_%D8%B7%D8%B1%D9%8A%D9%82%D8%A9_%D8%AD%D8%B3%D8%A7%D8%A8_%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><b>\u0645\u0627 \u0647\u064a \u0637\u0631\u064a\u0642\u0629 \u062d\u0633\u0627\u0628 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629\u061f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0637\u0631\u064a\u0642\u0629 \u062d\u0633\u0627\u0628 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\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u064a\u0645\u0643\u0646 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u062d\u0627\u0633\u0628\u0629 \u0644\u062a\u0633\u0647\u064a\u0644 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u060c \u0633\u0648\u0627\u0621 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u062a\u0636\u0645\u0646\u0629 \u0623\u0648 \u063a\u064a\u0631 \u0627\u0644\u0645\u062a\u0636\u0645\u0646\u0629 \u0644\u0630\u0627 \u0633\u0646\u0633\u062a\u0639\u0631\u0636 \u0637\u0631\u064a\u0642\u0629 \u062d\u0633\u0627\u0628 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0644\u0644\u0646\u0648\u0639\u064a\u0646 \u0648 \u0647\u064a \u0643\u0627\u0644\u062a\u0627\u0644\u064a:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"%D8%B7%D8%B1%D9%8A%D9%82%D8%A9_%D8%AD%D8%B3%D8%A7%D8%A8_%D8%A7%D9%84%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9_%D9%A1%D9%A5\"><\/span><b>\u0637\u0631\u064a\u0642\u0629 \u062d\u0633\u0627\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0661\u0665<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">1-<\/span><span style=\"font-weight: 400;\">\u062a\u062d\u0648\u0644 \u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0645\u0626\u0648\u064a\u0629(15%) \u0625\u0644\u0649 \u0631\u0642\u0645 \u0639\u0634\u0631\u064a:<\/span><span style=\"font-weight: 400;\">\u0639\u0644\u064a\u0646\u0627 \u0623\u0646 \u0646\u0642\u0648\u0645 \u0628\u062a\u062d\u0648\u064a\u0644 \u0646\u0633\u0628\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0628\u0627\u0644\u063a\u0629 15\u066a \u0625\u0644\u0649 \u0631\u0642\u0645 \u0639\u0634\u0631\u064a \u0648\u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0633\u064a\u0627\u0642 \u0633\u062a\u0635\u0628\u062d \u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0645\u0626\u0648\u064a\u0629 15\u066a \u0645\u0633\u0627\u0648\u064a\u0629 \u0644\u0644\u0631\u0642\u0645 \u0627\u0644\u0639\u0634\u0631\u064a 0.15.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0662. <\/span><span style=\"font-weight: 400;\">\u0636\u0631\u0628 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0639\u0634\u0631\u064a \u0641\u064a \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0646\u062a\u062c \u0623\u0648 \u0627\u0644\u062f\u062e\u0644: <\/span><span style=\"font-weight: 400;\">\u0628\u0639\u062f \u062a\u062d\u0648\u064a\u0644 \u0627\u0644\u0646\u0633\u0628\u0629 \u0625\u0644\u0649 \u0631\u0642\u0645 \u0639\u0634\u0631\u064a\u060c \u0642\u0645 \u0628\u0636\u0631\u0628 \u0647\u0630\u0627 \u0627\u0644\u0631\u0642\u0645 \u0641\u064a \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0646\u062a\u062c \u0623\u0648 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0630\u064a \u062a\u0631\u063a\u0628 \u0641\u064a \u062d\u0633\u0627\u0628 \u0636\u0631\u064a\u0628\u062a\u0647 \u0627\u0644\u0628\u0627\u0644\u063a\u0629 15%.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"%D9%85%D8%AB%D8%A7%D9%84_1\"><\/span><b>\u0645\u062b\u0627\u0644 1:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0646\u062a\u062c 100 \u0631\u064a\u0627\u0644\u060c \u0641\u0625\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0640 15% \u0633\u062a\u0643\u0648\u0646: 0.15 \u00d7 100 = 15 \u0631\u064a\u0627\u0644. \u0633\u064a\u062a\u0645 \u0625\u0636\u0627\u0641\u0629 \u0647\u0630\u0627 \u0627\u0644\u0645\u0628\u0644\u063a \u0625\u0644\u0649 \u0633\u0639\u0631 \u0627\u0644\u0645\u0646\u062a\u062c.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"%D9%85%D8%AB%D8%A7%D9%84_2\"><\/span><b>\u0645\u062b\u0627\u0644 2:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0641\u0631\u0648\u0636\u0629 15% \u0645\u0646 \u0625\u062c\u0645\u0627\u0644\u064a \u0642\u064a\u0645\u0629 \u0627\u0644\u0633\u0644\u0639 \u0623\u0648 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0645\u062b\u0644 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629\u060c \u0641\u0633\u0646\u0642\u0648\u0645 \u0628\u062d\u0633\u0627\u0628\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u0646\u062d\u0648 \u0627\u0644\u062a\u0627\u0644\u064a:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0661\u0660\u0660\u0660 \u0631\u064a\u0627\u0644 (\u0642\u064a\u0645\u0629 \u0627\u0644\u0633\u0644\u0639\u0629) \u00d7 15% = 150 \u0631\u064a\u0627\u0644.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0628\u0627\u0644\u062a\u0627\u0644\u064a\u060c \u0633\u062a\u0643\u0648\u0646 \u0642\u064a\u0645\u0629 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0647\u064a \u0661\u0660\u0660\u0660 \u0631\u064a\u0627\u0644 (\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0646\u062a\u062c) + \u0661\u0665\u0660 \u0631\u064a\u0627\u0644 (\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629) = \u0661\u0661\u0665\u0660 \u0631\u064a\u0627\u0644.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0647\u0630\u0647 \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0647\u064a \u0625\u062c\u0627\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0633\u0624\u0627\u0644 \u0639\u0646 \u0637\u0631\u064a\u0642\u0629 \u062d\u0633\u0627\u0628 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0648 <\/span><span style=\"font-weight: 400;\">\u0643\u064a\u0641 \u062a\u062d\u0633\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0661\u0665\u066a \u061f \u062d\u064a\u062b <\/span><span style=\"font-weight: 400;\">\u064a\u0645\u0643\u0646\u0643 \u062d\u0633\u0627\u0628 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0640 15% \u0628\u0633\u0647\u0648\u0644\u0629 \u0644\u0623\u064a \u0642\u064a\u0645\u0629 \u0645\u0646\u062a\u062c \u0623\u0648 \u062f\u062e\u0644. \u0633\u0648\u0627\u0621 \u0643\u0627\u0646\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0623\u0648 \u0636\u0631\u0627\u0626\u0628 \u0623\u062e\u0631\u0649\u060c \u064a\u0645\u0643\u0646\u0643 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0647\u0630\u0647 \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0644\u062d\u0633\u0627\u0628\u0647\u0627 \u0628\u062f\u0642\u0629 \u0648\u0633\u0631\u0639\u0629.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"%D9%83%D9%8A%D9%81_%D8%AA%D8%B9%D9%85%D9%84_%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><b>\u0643\u064a\u0641 \u062a\u0639\u0645\u0644 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629\u060c \u062a\u0645 \u062a\u0637\u0628\u064a\u0642 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0628\u0646\u0633\u0628\u0629 5% \u0627\u0628\u062a\u062f\u0627\u0621\u064b \u0645\u0646 \u064a\u0646\u0627\u064a\u0631 2018\u060c \u062b\u0645 \u062a\u0645 \u0631\u0641\u0639\u0647\u0627 \u0625\u0644\u0649 15% \u0627\u0639\u062a\u0628\u0627\u0631\u064b\u0627 \u0645\u0646 \u064a\u0648\u0644\u064a\u0648 2020\u00a0 \u0648\u064a\u062a\u0645 \u062a\u062d\u0635\u064a\u0644 \u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0645\u0646 \u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643\u064a\u0646 \u0648\u062a\u0633\u062f\u062f \u0644\u0644\u062d\u0643\u0648\u0645\u0629\u060c \u0648\u062a\u0624\u062b\u0631 \u0639\u0644\u0649 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0642\u0648\u0645\u0648\u0646 \u0628\u0634\u0631\u0627\u0626\u0647\u0627 \u0644\u0630\u0627 \u064a\u062c\u0628 \u0623\u0646 \u064a\u0643\u0648\u0646\u0648\u0627 \u0639\u0644\u0649 \u0639\u0644\u0645 \u0628\u062e\u0635\u0648\u0635 \u0637\u0631\u064a\u0642\u0629 \u062d\u0633\u0627\u0628 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0639\u0646\u062f\u0645\u0627 \u064a\u062a\u0645 \u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0645\u0646\u062a\u062c \u0645\u0646 \u0642\u0650\u0628\u064e\u0644 \u0627\u0644\u0635\u0627\u0646\u0639 \u0641\u064a \u0627\u0644\u0628\u062f\u0627\u064a\u0629\u060c \u064a\u062a\u0645 \u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0648\u0627\u062f. \u0628\u0639\u062f \u0630\u0644\u0643\u060c \u064a\u0642\u0648\u0645 \u0627\u0644\u0635\u0627\u0646\u0639 \u0628\u0628\u064a\u0639 \u0627\u0644\u0645\u0646\u062a\u062c \u0644\u062a\u0627\u062c\u0631 \u0627\u0644\u062a\u062c\u0632\u0626\u0629\u060c \u0648\u064a\u062a\u0645 \u062a\u062d\u0645\u064a\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0633\u0639\u0631 \u0627\u0644\u0628\u064a\u0639 \u0643\u0627\u0645\u0644\u0627\u064b\u060c \u0645\u0639 \u0645\u0637\u0627\u0644\u0628\u062a\u0647 \u0628\u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062a\u064a \u062f\u0641\u0639\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0627\u062f. \u0641\u064a\u0645\u0627 \u0628\u0639\u062f\u060c \u064a\u064f\u062d\u0633\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0645\u0646 \u0642\u0650\u0628\u064e\u0644 \u0627\u0644\u062a\u0627\u062c\u0631 \u0648\u0627\u0644\u0645\u0641\u0631\u0648\u0636\u0629 \u0639\u0644\u0649 \u0627\u0644\u0639\u0645\u064a\u0644 \u0639\u0644\u0649 \u0627\u0644\u0633\u0639\u0631 \u0627\u0644\u0643\u0627\u0645\u0644\u060c \u0648\u064a\u0637\u0644\u0628 \u0645\u0646 \u0627\u0644\u0635\u0627\u0646\u0639 \u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062a\u064a \u062f\u0641\u0639\u0647\u0627 \u0625\u0644\u064a\u0647 \u0644\u0630\u0627 \u064a\u062c\u0628 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0639\u0644\u0649 \u0639\u0644\u0645 \u0628\u062e\u0635\u0648\u0635 \u0637\u0631\u064a\u0642\u0629 \u062d\u0633\u0627\u0628 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0623\u0648 \u0644\u062f\u064a\u0647 \u0645\u0633\u062a\u0634\u0627\u0631 \u0645\u0627\u0644\u064a \u064a\u0636\u0628\u0637 \u0644\u0647 \u0648\u0636\u0639\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0648 \u0627\u0644\u0645\u0627\u0644\u064a \u0648 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a\u060c \u064a\u062a\u0645 \u062a\u062d\u0648\u064a\u0644 \u0627\u0644\u0639\u0628\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0641\u0639\u0644\u064a \u0641\u064a \u0633\u0644\u0633\u0644\u0629 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0645\u0646 \u0627\u0644\u0645\u0646\u062a\u062c\u064a\u0646 \u0625\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643\u064a\u0646 \u0648\u064a\u062a\u062d\u0645\u0644 \u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643 \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u060c \u0627\u0644\u0630\u064a \u0644\u0627 \u064a\u0645\u0643\u0646\u0647 \u0623\u0646 \u064a\u0637\u0644\u0628 \u0627\u0633\u062a\u0631\u062f\u0627\u062f \u0627\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0643\u0627\u0645\u0644\u0629 \u0639\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0641\u0631\u0648\u0636\u0629 \u0648\u0647\u0630\u0627 \u064a\u0636\u0645\u0646 \u062f\u0641\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0644\u0644\u062d\u0643\u0648\u0645\u0629 \u0641\u064a \u0643\u0644 \u0645\u0631\u062d\u0644\u0629 \u0645\u0646 \u0645\u0631\u0627\u062d\u0644 \u062f\u0648\u0631\u0629 \u062d\u064a\u0627\u0629 \u0627\u0644\u0645\u0646\u062a\u062c\u060c \u0648\u0644\u0643\u0646 \u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643 \u0641\u064a \u0627\u0644\u0646\u0647\u0627\u064a\u0629 \u0647\u0648 \u0645\u0646 \u064a\u062f\u0641\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648 \u064a\u062c\u0628 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0639\u0644\u0649 \u0639\u0644\u0645 \u0628\u062e\u0635\u0648\u0635 \u0637\u0631\u064a\u0642\u0629 \u062d\u0633\u0627\u0628 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"%D9%83%D9%8A%D9%81%D9%8A%D8%A9_%D8%AD%D8%B3%D8%A7%D8%A8_%D8%A7%D9%84%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9_%D9%85%D9%86_%D8%A7%D9%84%D9%85%D8%A8%D9%84%D8%BA_%D8%A7%D9%84%D8%A5%D8%AC%D9%85%D8%A7%D9%84%D9%8A_%D9%84%D9%84%D9%81%D8%A7%D8%AA%D9%88%D8%B1%D8%A9\"><\/span><b>\u0643\u064a\u0641\u064a\u0629 \u062d\u0633\u0627\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0645\u0646 \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0644\u0644\u0641\u0627\u062a\u0648\u0631\u0629<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0639\u0646\u062f\u0645\u0627 \u064a\u0642\u0648\u0645 \u062a\u062c\u0627\u0631 \u0627\u0644\u062a\u062c\u0632\u0626\u0629 \u0628\u062a\u0642\u062f\u064a\u0645 \u0645\u0646\u062a\u062c\u0627\u062a\u0647\u0645 \u0623\u0648 \u062e\u062f\u0645\u0627\u062a\u0647\u0645 \u0644\u0644\u0645\u0633\u062a\u0647\u0644\u0643\u064a\u0646 \u0645\u0628\u0627\u0634\u0631\u0629\u060c \u064a\u062a\u0639\u064a\u0646 \u0639\u0644\u064a\u0647\u0645 \u062d\u0633\u0627\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0645\u0646 \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0644\u0644\u0641\u0627\u062a\u0648\u0631\u0629. \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u062d\u0627\u0644\u0629\u060c \u062a\u0643\u0648\u0646 \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0646\u062a\u062c \u0623\u0648 \u0627\u0644\u062e\u062f\u0645\u0629 \u0645\u0636\u0645\u0646\u0629 \u0641\u064a \u0642\u064a\u0645\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629. \u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644\u060c \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a 1000 \u0631\u064a\u0627\u0644\u060c \u0641\u0625\u0646 \u0642\u064a\u0645\u0629 1000 \u0631\u064a\u0627\u0644 \u0647\u064a \u0641\u064a \u0627\u0644\u0648\u0627\u0642\u0639 \u0645\u062c\u0645\u0648\u0639 \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0646\u062a\u062c \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0648\u0642\u064a\u0645\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648 \u064a\u062c\u0628 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0627\u0644\u062a\u0627\u062c\u0631 \u0639\u0644\u064a \u0639\u0644\u0645 \u0628\u062e\u0635\u0648\u0635 \u0637\u0631\u064a\u0642\u0629 \u062d\u0633\u0627\u0628 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u064a\u0648\u062c\u062f \u0646\u0648\u0639\u0627\u0646 \u0645\u0646 VAT \u0648\u0647\u0645\u0627 \u0627\u0644\u0646\u0648\u0639 \u0627\u0644\u0645\u062a\u0636\u0645\u0646 \u0648\u0627\u0644\u0646\u0648\u0639 \u0627\u0644\u063a\u064a\u0631 \u0645\u062a\u0636\u0645\u0646 \u0648\u062a\u062e\u062a\u0644\u0641 \u0637\u0631\u064a\u0642\u0629 \u062d\u0633\u0627\u0628 VAT \u0648\u0639\u0644\u0649 \u0623\u0633\u0627\u0633\u0647\u0627 \u0633\u0646\u062a\u062d\u062f\u062b \u0647\u0646\u0627 \u0639\u0646 \u0637\u0631\u064a\u0642\u0629 \u062d\u0633\u0627\u0628 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0623\u0648 \u0628\u0645\u0639\u0646\u0649 \u0623\u0635\u062d \u0637\u0631\u064a\u0642\u0629 \u062d\u0633\u0627\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0636\u0645\u0646\u0629 \u0641\u064a \u0627\u0644\u0633\u0639\u0631 \u062d\u064a\u062b \u0627\u0646:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u062d\u0633\u0627\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0636\u0645\u0646\u0629 \u0641\u064a \u0627\u0644\u0633\u0639\u0631 \u0647\u0648 \u0627\u0644\u0646\u0648\u0639 \u0627\u0644\u0623\u0643\u062b\u0631 \u0627\u0646\u062a\u0634\u0627\u0631\u064b\u0627 \u0628\u064a\u0646 \u0627\u0644\u0623\u0639\u0645\u0627\u0644\u060c \u062e\u0627\u0635\u0629 \u0641\u064a \u0642\u0637\u0627\u0639 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0639\u0645\u0644 \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u062a\u0635\u0646\u064a\u0639 \u0648\u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0641\u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u0634\u0631\u0643\u0627\u062a\u060c \u064a\u062a\u0639\u0627\u0645\u0644 \u0627\u0644\u0645\u0646\u062a\u062c \u0645\u0639 \u0645\u0631\u0627\u062d\u0644 \u0639\u062f\u0629 \u0642\u0628\u0644 \u0648\u0635\u0648\u0644\u0647 \u0644\u0644\u0645\u0633\u062a\u0647\u0644\u0643 \u0627\u0644\u0646\u0647\u0627\u0626\u064a.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u0644\u062d\u0633\u0627\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0636\u0645\u0646\u0629 \u0641\u064a \u0627\u0644\u0633\u0639\u0631\u060c \u064a\u062c\u0628 \u0636\u0631\u0628 \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0646\u062a\u062c \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0628\u0646\u0633\u0628\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648 \u0647\u0630\u0647 \u0637\u0631\u064a\u0642\u0629 \u062d\u0633\u0627\u0628 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0623\u0648 \u0625\u062d\u062f\u0649 \u0637\u0631\u0642 \u062d\u0633\u0627\u0628\u0647\u0627.\u00a0<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"%D8%B9%D9%84%D9%89_%D8%B3%D8%A8%D9%8A%D9%84_%D8%A7%D9%84%D9%85%D8%AB%D8%A7%D9%84\"><\/span><b>\u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00a0\u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0646\u0633\u0628\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 15%\u060c \u0648\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0646\u062a\u062c \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0647\u064a 1000 \u0631\u064a\u0627\u0644\u060c \u0641\u0625\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0633\u062a\u0643\u0648\u0646: 1000 \u0631\u064a\u0627\u0644 \u00d7 0.15 = 150 \u0631\u064a\u0627\u0644. \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a\u060c \u064a\u0635\u0628\u062d \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0641\u0627\u062a\u0648\u0631\u0629 1000 \u0631\u064a\u0627\u0644 (\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0646\u062a\u062c \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629) + 150 \u0631\u064a\u0627\u0644 (\u0636\u0631\u064a\u0628\u0629 \u0642\u064a\u0645\u0629 \u0645\u0636\u0627\u0641\u0629) = 1150 \u0631\u064a\u0627\u0644.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0627\u0644\u062c\u062f\u0648\u0644 \u0627\u0644\u062a\u0627\u0644\u064a \u064a\u0648\u0636\u062d \u0645\u062b\u0627\u0644\u064b\u0627 \u0622\u062e\u0631 \u0639\u0644\u0649 \u0643\u064a\u0641\u064a\u0629 \u062d\u0633\u0627\u0628 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0636\u0645\u0646\u0629 \u0641\u064a \u0627\u0644\u0633\u0639\u0631:<\/span><\/p>\n<table style=\"direction: rtl;\">\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\">\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0646\u062a\u062c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0627\u0644\u0636\u0631\u064a\u0628\u0629<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0641\u0627\u062a\u0648\u0631\u0629<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">100 \u0631\u064a\u0627\u0644<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">100\u00d7 0.1=110 \u0631\u064a\u0627\u0644<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">200 \u0631\u064a\u0627\u0644<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">200\u00d7 0.1=220 \u0631\u064a\u0627\u0644<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">300 \u0631\u064a\u0627\u0644<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">300\u00d7 0.1=330 \u0631\u064a\u0627\u0644<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0639\u0646\u062f\u0645\u0627 \u062a\u0643\u0648\u0646 \u0647\u0646\u0627\u0643 \u0636\u0631\u0627\u0626\u0628 \u0645\u0636\u0627\u0641\u0629 \u0623\u062e\u0631\u0649\u060c \u064a\u062a\u0639\u064a\u0646 \u0639\u0644\u064a\u0643 \u062d\u0633\u0627\u0628 \u0643\u0644 \u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u062d\u062f\u0629 \u0648\u0625\u0636\u0627\u0641\u062a\u0647\u0627 \u0625\u0644\u0649 \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0646\u062a\u062c \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0644\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0641\u0627\u062a\u0648\u0631\u0629 \u0648\u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0647\u0630\u0647 \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0623\u0649 \u0637\u0631\u064a\u0642\u0629 \u062d\u0633\u0627\u0628 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0648 \u062d\u0633\u0627\u0628 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0623\u062e\u0631\u0649\u060c \u064a\u0645\u0643\u0646 \u0644\u062a\u062c\u0627\u0631 \u0627\u0644\u062a\u062c\u0632\u0626\u0629 \u062d\u0633\u0627\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0645\u0646 \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0644\u0644\u0641\u0627\u062a\u0648\u0631\u0629 \u0628\u0633\u0647\u0648\u0644\u0629 \u0648\u062f\u0642\u0629.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"%D8%B7%D8%B1%D9%8A%D9%82%D8%A9_%D8%A7%D8%B3%D8%AA%D8%AE%D8%B1%D8%A7%D8%AC_%D9%82%D9%8A%D9%85%D8%A9_%D8%A7%D9%84%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9_%D9%85%D9%86_%D8%A7%D9%84%D9%85%D8%A8%D9%84%D8%BA_%D8%A7%D9%84%D8%A5%D8%AC%D9%85%D8%A7%D9%84%D9%8A\"><\/span><b>\u0637\u0631\u064a\u0642\u0629 \u0627\u0633\u062a\u062e\u0631\u0627\u062c \u0642\u064a\u0645\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0645\u0646 \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u062a\u064f\u0639\u062a\u0628\u0631 \u0637\u0631\u064a\u0642\u0629 \u062d\u0633\u0627\u0628 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0648\u0639\u0645\u0644\u064a\u0629 \u0627\u0633\u062a\u062e\u0631\u0627\u062c \u0642\u064a\u0645\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0645\u0646 \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0644\u0644\u0641\u0627\u062a\u0648\u0631\u0629 \u0645\u0647\u0645\u0629 \u062d\u0633\u0627\u0628\u064a\u0629 \u064a\u062a\u0645 \u062a\u0646\u0641\u064a\u0630\u0647\u0627 \u0641\u064a \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0648\u0642\u062f \u064a\u062d\u062a\u0627\u062c \u0627\u0644\u0623\u0645\u0631 \u0625\u0644\u0649 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0628\u0639\u0636 \u0627\u0644\u0628\u0631\u0627\u0645\u062c \u0627\u0644\u0645\u062e\u062a\u0635\u0629 \u0641\u064a <a href=\"https:\/\/kaudit.sa\/al-kharj\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa-%d8%a7%d9%84%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d8%a7%d9%84%d9%85%d8%a7%d9%84%d9%8a\/\">\u062d\u0633\u0627\u0628 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u062d\u0627\u0644\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0643\u0628\u064a\u0631\u0629\u060c<\/a> \u0648\u0644\u0643\u0646\u0647 \u064a\u0645\u0643\u0646 \u062a\u0646\u0641\u064a\u0630\u0647\u0627 \u0628\u0637\u0631\u0642 \u0633\u0647\u0644\u0629 \u0648\u0628\u0633\u064a\u0637\u0629 \u0641\u064a \u062d\u0627\u0644\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u0648\u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0629 \u0648\u0633\u0646\u0642\u062f\u0645 \u0644\u0643\u0645 \u0637\u0631\u064a\u0642\u0629 \u0628\u0633\u064a\u0637\u0629 \u0644\u0627\u0633\u062a\u062e\u0631\u0627\u062c \u0642\u064a\u0645\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0645\u0646 \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0644\u0644\u0641\u0627\u062a\u0648\u0631\u0629 \u0648 \u0647\u064a \u0637\u0631\u064a\u0642\u0629 \u062d\u0633\u0627\u0628 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"%D8%AE%D8%B7%D9%88%D8%A9_1_%D8%AA%D8%AD%D8%AF%D9%8A%D8%AF_%D9%85%D8%B9%D8%AF%D9%84_%D8%A7%D9%84%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9\"><\/span><b>\u062e\u0637\u0648\u0629 1: \u062a\u062d\u062f\u064a\u062f \u0645\u0639\u062f\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0641\u064a \u0627\u0644\u0628\u062f\u0627\u064a\u0629\u060c \u064a\u062c\u0628 \u0639\u0644\u064a\u0643 \u062a\u062d\u062f\u064a\u062f \u0645\u0639\u062f\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0628\u0644\u062f \u0627\u0644\u0630\u064a \u062a\u0639\u0645\u0644 \u0641\u064a\u0647. \u0642\u062f \u062a\u0648\u062c\u062f \u0636\u0631\u0627\u0626\u0628 \u0645\u062e\u062a\u0644\u0641\u0629 \u0645\u062b\u0644 \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 \u0648\u063a\u064a\u0631\u0647\u0627. \u0642\u0645 \u0628\u0627\u0644\u062a\u0623\u0643\u062f \u0645\u0646 \u0627\u0644\u0645\u0639\u062f\u0644 \u0627\u0644\u0635\u062d\u064a\u062d \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062a\u064a \u062a\u0631\u064a\u062f \u0627\u0633\u062a\u062e\u0631\u0627\u062c \u0642\u064a\u0645\u062a\u0647\u0627.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"%D8%AE%D8%B7%D9%88%D8%A9_2_%D8%AD%D8%B3%D8%A7%D8%A8_%D9%82%D9%8A%D9%85%D8%A9_%D8%A7%D9%84%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9\"><\/span><b>\u062e\u0637\u0648\u0629 2: \u062d\u0633\u0627\u0628 \u0642\u064a\u0645\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0628\u0639\u062f \u062a\u062d\u062f\u064a\u062f \u0645\u0639\u062f\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u064a\u0645\u0643\u0646\u0643 \u062d\u0633\u0627\u0628 \u0642\u064a\u0645\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0645\u0646 \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0644\u0644\u0641\u0627\u062a\u0648\u0631\u0629 \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0635\u064a\u063a\u0629 \u0627\u0644\u062a\u0627\u0644\u064a\u0629:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0642\u064a\u0645\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 = \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a * \u0645\u0639\u062f\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644\u060c \u0625\u0630\u0627 \u0643\u0627\u0646 \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0644\u0644\u0641\u0627\u062a\u0648\u0631\u0629 \u0647\u0648 1000 \u0631\u064a\u0627\u0644 \u0633\u0639\u0648\u062f\u064a \u0648\u0645\u0639\u062f\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0647\u0648 5\u066a\u060c \u0641\u0625\u0646 \u0642\u064a\u0645\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0633\u062a\u0643\u0648\u0646 \u0643\u0627\u0644\u062a\u0627\u0644\u064a:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0642\u064a\u0645\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 = 1000 * 0.05 = 50 \u0631\u064a\u0627\u0644 \u0633\u0639\u0648\u062f\u064a<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"%D8%AE%D8%B7%D9%88%D8%A9_3_%D8%AD%D8%B3%D8%A7%D8%A8_%D8%A7%D9%84%D9%85%D8%A8%D9%84%D8%BA_%D8%A7%D9%84%D8%B5%D8%A7%D9%81%D9%8A\"><\/span><b>\u062e\u0637\u0648\u0629 3: \u062d\u0633\u0627\u0628 \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0635\u0627\u0641\u064a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u064a\u0645\u0643\u0646\u0643 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0635\u0627\u0641\u064a \u0628\u0637\u0631\u062d \u0642\u064a\u0645\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0645\u0646 \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0644\u0644\u0641\u0627\u062a\u0648\u0631\u0629. \u0628\u0645\u0639\u0646\u0649 \u0622\u062e\u0631\u060c \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0635\u0627\u0641\u064a = \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a &#8211; \u0642\u064a\u0645\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0627\u0633\u062a\u0646\u0627\u062f\u064b\u0627 \u0625\u0644\u0649 \u0627\u0644\u0645\u062b\u0627\u0644 \u0627\u0644\u0633\u0627\u0628\u0642\u060c \u0633\u062a\u0643\u0648\u0646 \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0635\u0627\u0641\u064a \u0643\u0627\u0644\u062a\u0627\u0644\u064a:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0635\u0627\u0641\u064a = 1000 &#8211; 50 = 950 \u0631\u064a\u0627\u0644 \u0633\u0639\u0648\u062f\u064a<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"%D8%B7%D8%B1%D9%8A%D9%82%D8%A9_%D8%A7%D8%B2%D8%A7%D9%84%D8%A9_%D8%A7%D9%84%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9_%D9%85%D9%86_%D8%A7%D9%84%D9%85%D8%A8%D9%84%D8%BA\"><\/span><b>\u0637\u0631\u064a\u0642\u0629 \u0627\u0632\u0627\u0644\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0645\u0646 \u0627\u0644\u0645\u0628\u0644\u063a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u062a\u064f\u0639\u062f \u0625\u0632\u0627\u0644\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0645\u0646 \u0627\u0644\u0645\u0628\u0644\u063a \u0639\u0645\u0644\u064a\u0629 \u0647\u0627\u0645\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0639\u0646\u062f \u062d\u0633\u0627\u0628 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0648\u0627\u0644\u0623\u0631\u0628\u0627\u062d. \u0644\u062d\u0633\u0627\u0628 \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0623\u0633\u0627\u0633\u064a \u0628\u062f\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u064a\u0645\u0643\u0646 \u0627\u062a\u0628\u0627\u0639 \u0627\u0644\u062e\u0637\u0648\u0627\u062a \u0627\u0644\u062a\u0627\u0644\u064a\u0629:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u0642\u0645 \u0628\u062a\u062d\u062f\u064a\u062f \u0646\u0633\u0628\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629: \u0627\u0628\u062f\u0623 \u0628\u0645\u0639\u0631\u0641\u0629 \u0646\u0633\u0628\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0639\u0645\u0648\u0644 \u0628\u0647\u0627 \u0641\u064a \u0628\u0644\u062f\u0643 \u0641\u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644\u060c \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0646\u0633\u0628\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 5\u066a\u060c \u0641\u0633\u0648\u0641 \u062a\u0642\u0648\u0645 \u0628\u0625\u0632\u0627\u0644\u0629 \u0647\u0630\u0647 \u0627\u0644\u0646\u0633\u0628\u0629 \u0645\u0646 \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u0642\u0645 \u0628\u0625\u062c\u0631\u0627\u0621 \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u064a\u0629: \u0628\u0639\u062f \u062a\u062d\u062f\u064a\u062f \u0646\u0633\u0628\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u064a\u0645\u0643\u0646\u0643 \u0627\u0644\u0622\u0646 \u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u064a\u0629 \u0644\u0625\u0632\u0627\u0644\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0645\u0646 \u0627\u0644\u0645\u0628\u0644\u063a. \u0642\u0633\u0645 \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0639\u0644\u0649 (1 + \u0646\u0633\u0628\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629) \u0644\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0623\u0635\u0644\u064a \u0628\u062f\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"%D9%85%D8%AB%D8%A7%D9%84_%D8%B9%D9%85%D9%84%D9%8A\"><\/span><b>\u0645\u062b\u0627\u0644 \u0639\u0645\u0644\u064a:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0644\u0646\u0641\u062a\u0631\u0636 \u0623\u0646 \u0645\u062c\u0645\u0648\u0639 \u0627\u0644\u0641\u0627\u062a\u0648\u0631\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 200 \u0631\u064a\u0627\u0644 \u0634\u0627\u0645\u0644\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0628\u0646\u0633\u0628\u0629 5\u066a. \u0644\u0625\u0632\u0627\u0644\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0645\u0646 \u0647\u0630\u0627 \u0627\u0644\u0645\u0628\u0644\u063a\u060c \u0633\u0646\u0642\u0648\u0645 \u0628\u0627\u0644\u062a\u0627\u0644\u064a:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0623\u0635\u0644\u064a = 200 \u00f7 (1 + 0.05)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">= 200 \u00f7 1.05<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">= 190.48 \u0631\u064a\u0627\u0644<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0628\u0627\u0644\u062a\u0627\u0644\u064a\u060c \u0633\u064a\u0643\u0648\u0646 \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0623\u0635\u0644\u064a \u0628\u062f\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u064a\u0633\u0627\u0648\u064a \u062a\u0642\u0631\u064a\u0628\u064b\u0627 190.48 \u0631\u064a\u0627\u0644.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u064a\u064f\u0645\u0643\u0646 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0647\u0630\u0647 \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0644\u0625\u0632\u0627\u0644\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0645\u0646 \u0623\u064a \u0645\u0628\u0644\u063a \u062a\u0648\u062f \u062d\u0633\u0627\u0628\u0647 \u0628\u062f\u0648\u0646 \u0636\u0631\u064a\u0628\u0629.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"%D9%83%D9%8A%D9%81%D9%8A%D8%A9_%D8%AD%D8%B3%D8%A7%D8%A8_%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%84%D9%84%D8%B5%D9%8A%D8%AF%D9%84%D9%8A%D8%A7%D8%AA\"><\/span><b>\u0643\u064a\u0641\u064a\u0629 \u062d\u0633\u0627\u0628 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0644\u0644\u0635\u064a\u062f\u0644\u064a\u0627\u062a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u062a\u0639\u062f \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0623\u062d\u062f \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0647\u0627\u0645\u0629 \u0627\u0644\u062a\u064a \u064a\u062a\u0639\u064a\u0646 \u0639\u0644\u0649 \u0627\u0644\u0635\u064a\u062f\u0644\u064a\u0627\u062a \u0627\u062d\u062a\u0633\u0627\u0628\u0647\u0627 \u0648\u062a\u0642\u062f\u064a\u0645\u0647\u0627 \u0644\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0645\u062e\u062a\u0635\u0629 \u0633\u0646\u0644\u0642\u064a \u0646\u0638\u0631\u0629 \u0639\u0644\u0649 \u0643\u064a\u0641\u064a\u0629 \u062d\u0633\u0627\u0628 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0644\u0644\u0635\u064a\u062f\u0644\u064a\u0627\u062a:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"%D8%A7%D9%84%D8%AE%D8%B7%D9%88%D8%A9_%D8%A7%D9%84%D8%A3%D9%88%D9%84%D9%89_%D8%AA%D8%AD%D8%AF%D9%8A%D8%AF_%D8%A7%D9%84%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9_%D8%A7%D9%84%D9%85%D8%B7%D9%84%D9%88%D8%A8%D8%A9\"><\/span><b>\u0627\u0644\u062e\u0637\u0648\u0629 \u0627\u0644\u0623\u0648\u0644\u0649: \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0641\u064a \u0645\u0639\u0638\u0645 \u0627\u0644\u062f\u0648\u0644\u060c \u064a\u062a\u0645 \u062a\u062d\u062f\u064a\u062f \u0646\u0633\u0628\u0629 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629. \u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644\u060c \u0642\u062f \u062a\u0643\u0648\u0646 \u0646\u0633\u0628\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u064a \u0628\u0639\u0636 \u0627\u0644\u062f\u0648\u0644 14\u066a\u060c \u0641\u064a \u062d\u064a\u0646 \u0623\u0646\u0647\u0627 \u0642\u062f \u062a\u0643\u0648\u0646 16\u066a \u0641\u064a \u062f\u0648\u0644 \u0623\u062e\u0631\u0649. \u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0635\u064a\u062f\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u0623\u0643\u062f \u0645\u0646 \u0627\u0644\u062a\u0639\u0631\u0641 \u0639\u0644\u0649 \u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0645\u0637\u0628\u0642\u0629 \u0641\u064a \u062f\u0648\u0644\u062a\u0647\u0645.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"%D8%A7%D9%84%D8%AE%D8%B7%D9%88%D8%A9_%D8%A7%D9%84%D8%AB%D8%A7%D9%86%D9%8A%D8%A9_%D8%AD%D8%B3%D8%A7%D8%A8_%D9%85%D8%A8%D9%84%D8%BA_%D8%A7%D9%84%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9\"><\/span><b>\u0627\u0644\u062e\u0637\u0648\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629: \u062d\u0633\u0627\u0628 \u0645\u0628\u0644\u063a \u0627\u0644\u0636\u0631\u064a\u0628\u0629<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0628\u0639\u062f\u0645\u0627 \u062d\u062f\u062f\u062a \u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0645\u0637\u0628\u0642\u0629 \u0641\u064a \u0627\u0644\u062f\u0648\u0644\u0629\u060c \u064a\u0645\u0643\u0646 \u0644\u0644\u0635\u064a\u062f\u0644\u064a\u0629 \u062d\u0633\u0627\u0628 \u0645\u0628\u0644\u063a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0646 \u0637\u0631\u064a\u0642 \u0636\u0631\u0628 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0645\u0637\u0628\u0642\u0629. \u0645\u062b\u0644\u0627\u060c \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u0646\u0633\u0628\u0629 \u0647\u064a 14\u066a \u0648\u0643\u0627\u0646 \u0644\u062f\u064a\u0643 \u0645\u0646\u062a\u062c \u064a\u0628\u0644\u063a \u0633\u0639\u0631\u0647 100 \u062c\u0646\u064a\u0647\u060c \u0641\u0625\u0646 \u0645\u0628\u0644\u063a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0633\u064a\u0643\u0648\u0646 14 \u062c\u0646\u064a\u0647.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"%D8%A7%D9%84%D8%AE%D8%B7%D9%88%D8%A9_%D8%A7%D9%84%D8%AB%D8%A7%D9%84%D8%AB%D8%A9_%D8%A7%D8%AD%D8%AA%D8%B3%D8%A7%D8%A8_%D8%A5%D8%AC%D9%85%D8%A7%D9%84%D9%8A_%D8%A7%D9%84%D9%81%D8%A7%D8%AA%D9%88%D8%B1%D8%A9\"><\/span><b>\u0627\u0644\u062e\u0637\u0648\u0629 \u0627\u0644\u062b\u0627\u0644\u062b\u0629: \u0627\u062d\u062a\u0633\u0627\u0628 \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0641\u0627\u062a\u0648\u0631\u0629<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0628\u0639\u062f \u062d\u0633\u0627\u0628 \u0645\u0628\u0644\u063a \u0627\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0635\u064a\u062f\u0644\u064a\u0629 \u0625\u0636\u0627\u0641\u062a\u0647 \u0625\u0644\u0649 \u0642\u064a\u0645\u0629 \u0627\u0644\u0641\u0627\u062a\u0648\u0631\u0629 \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u0629. \u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644\u060c \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0642\u064a\u0645\u0629 \u0627\u0644\u0641\u0627\u062a\u0648\u0631\u0629 \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u0629 200 \u062c\u0646\u064a\u0647\u060c \u0641\u0625\u0646 \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0641\u0627\u062a\u0648\u0631\u0629 \u0628\u0639\u062f \u0627\u062d\u062a\u0633\u0627\u0628 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0633\u064a\u0643\u0648\u0646 214 \u062c\u0646\u064a\u0647.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"%D8%A7%D9%84%D8%AE%D8%B7%D9%88%D8%A9_%D8%A7%D9%84%D8%B1%D8%A7%D8%A8%D8%B9%D8%A9_%D8%AA%D9%82%D8%AF%D9%8A%D9%85_%D8%A7%D9%84%D8%A5%D9%82%D8%B1%D8%A7%D8%B1_%D8%A7%D9%84%D8%B6%D8%B1%D9%8A%D8%A8%D9%8A\"><\/span><b>\u0627\u0644\u062e\u0637\u0648\u0629 \u0627\u0644\u0631\u0627\u0628\u0639\u0629: \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u064a\u062a\u0639\u064a\u0646 \u0639\u0644\u0649 \u0627\u0644\u0635\u064a\u062f\u0644\u064a\u0627\u062a \u062a\u0642\u062f\u064a\u0645 \u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0636\u0631\u064a\u0628\u064a\u0629 \u0644\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0645\u0639\u0646\u064a\u0629 \u0628\u0634\u0643\u0644 \u062f\u0648\u0631\u064a\u060c \u0648\u0641\u064a\u0647\u0627 \u064a\u062a\u0645 \u0630\u0643\u0631 \u0643\u0627\u0641\u0629 \u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0648\u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0648\u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0635\u064a\u062f\u0644\u064a\u0629 \u062a\u0623\u0643\u064a\u062f \u062f\u0642\u0629 \u0647\u0630\u0647 \u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0648\u0627\u0644\u062a\u0623\u0643\u062f \u0645\u0646 \u0627\u0645\u062a\u062b\u0627\u0644\u0647\u0627 \u0644\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0645\u062d\u0644\u064a.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"%D8%A7%D9%84%D8%AE%D8%B7%D9%88%D8%A9_%D8%A7%D9%84%D8%AE%D8%A7%D9%85%D8%B3%D8%A9_%D8%A7%D9%84%D9%85%D8%B1%D8%A7%D8%AC%D8%B9%D8%A9_%D8%A7%D9%84%D8%AF%D9%88%D8%B1%D9%8A%D8%A9\"><\/span><b>\u0627\u0644\u062e\u0637\u0648\u0629 \u0627\u0644\u062e\u0627\u0645\u0633\u0629: \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062f\u0648\u0631\u064a\u0629<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0635\u064a\u062f\u0644\u064a\u0627\u062a \u0623\u0646 \u062a\u0642\u0648\u0645 \u0628\u0645\u0631\u0627\u062c\u0639\u0629 \u062d\u0633\u0627\u0628\u0627\u062a\u0647\u0627 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0628\u0634\u0643\u0644 \u062f\u0648\u0631\u064a \u0644\u0644\u062a\u0623\u0643\u062f \u0645\u0646 \u0635\u062d\u062a\u0647\u0627 \u0648\u062f\u0642\u062a\u0647\u0627 \u0648\u0642\u062f \u062a\u062d\u062a\u0627\u062c \u0627\u0644\u0635\u064a\u062f\u0644\u064a\u0627\u062a \u0625\u0644\u0649 \u0627\u0644\u0627\u0633\u062a\u0639\u0627\u0646\u0629 \u0628\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0645\u062d\u062a\u0631\u0641\u064a\u0646 \u0623\u0648 \u062e\u0628\u0631\u0627\u0621 \u0636\u0631\u0627\u0626\u0628 \u0644\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0645\u0633\u0627\u0639\u062f\u0629 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0635\u062f\u062f.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"%D9%85%D8%A7_%D9%87%D9%89_%D8%B7%D8%B1%D9%8A%D9%82%D8%A9_%D8%AD%D8%B3%D8%A7%D8%A8_%D8%A7%D9%84%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9_%D9%84%D9%84%D9%85%D9%86%D8%B4%D8%A2%D8%AA\"><\/span><b>\u0645\u0627 \u0647\u0649 \u0637\u0631\u064a\u0642\u0629 \u062d\u0633\u0627\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0644\u0644\u0645\u0646\u0634\u0622\u062a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0625\u0646 \u0641\u0647\u0645 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0648\u0643\u064a\u0641\u064a\u0629 \u062d\u0633\u0627\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0644\u0644\u0645\u0646\u0634\u0622\u062a \u0636\u0631\u0648\u0631\u064a \u0644\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0648\u062a\u062c\u0646\u0628 \u0627\u0644\u0639\u0642\u0648\u0628\u0627\u062a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0648\u0625\u0630\u0627 \u0643\u0646\u062a \u062a\u0631\u063a\u0628 \u0641\u064a \u0645\u0639\u0631\u0641\u0629 \u0643\u064a\u0641\u064a\u0629 \u062d\u0633\u0627\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0644\u0644\u0645\u0646\u0634\u0623\u0629 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0643\u060c \u0641\u064a\u0645\u0643\u0646\u0643 \u0627\u062a\u0628\u0627\u0639 \u0627\u0644\u062e\u0637\u0648\u0627\u062a \u0627\u0644\u062a\u0627\u0644\u064a\u0629:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u062d\u062f\u062f \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0644\u0644\u0645\u0646\u0634\u0623\u0629.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u0627\u062d\u0633\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0645\u0626\u0648\u064a\u0629 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 (VAT) \u0648\u0627\u0644\u062a\u064a \u062a\u064f\u0639\u0627\u062f\u0644 15% \u0645\u0646 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0633\u0646\u0648\u064a\u0629.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u0644\u062d\u0633\u0627\u0628 \u0636\u0631\u064a\u0628\u0629 \u062f\u062e\u0644 \u0627\u0644\u0634\u0631\u0643\u0629 (CIT)\u060c \u0642\u0645 \u0628\u0645\u0636\u0627\u0639\u0641\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0635\u0627\u0641\u064a \u0644\u0644\u0645\u0646\u0634\u0623\u0629 \u0628\u0646\u0633\u0628\u0629 20%.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u0642\u0645 \u0628\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0645\u0646\u062d \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u062a\u064a \u0642\u062f \u062a\u0643\u0648\u0646 \u0645\u0624\u0647\u0644\u0629 \u0644\u0647\u0627 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0648\u0627\u062f\u0641\u0639 \u0641\u0642\u0637 \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0645\u0633\u062a\u062d\u0642 \u0628\u0639\u062f \u062e\u0635\u0645 \u0647\u0630\u0647 \u0627\u0644\u0645\u0646\u062d.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0625\u0628\u0644\u0627\u063a \u0648\u062a\u062d\u0648\u064a\u0644 \u0627\u0644\u062f\u0641\u0639\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0628\u0634\u0643\u0644 \u0645\u0646\u062a\u0638\u0645\u060c \u0633\u0648\u0627\u0621 \u0634\u0647\u0631\u064a\u064b\u0627 \u0623\u0648 \u0631\u0628\u0639 \u0633\u0646\u0648\u064a\u064b\u0627\u060c \u0648\u0641\u0642\u064b\u0627 \u0644\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"%D8%B7%D8%B1%D9%8A%D9%82%D8%A9_%D8%AE%D8%B5%D9%85_%D8%A7%D9%84%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9_%D9%A1%D9%A5%D9%AA\"><\/span><b>\u0637\u0631\u064a\u0642\u0629 \u062e\u0635\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0661\u0665\u066a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u064a\u062a\u0645 \u062e\u0635\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0628\u0646\u0633\u0628\u0629 \u0661\u0665\u066a \u0639\u0646 \u0637\u0631\u064a\u0642 \u062a\u062d\u0648\u064a\u0644 \u0647\u0630\u0647 \u0627\u0644\u0646\u0633\u0628\u0629 \u0625\u0644\u0649 \u0642\u064a\u0645\u0629 \u0639\u0634\u0631\u064a\u0629\u060c \u0648\u0645\u0646 \u062b\u0645 \u0636\u0631\u0628\u0647\u0627 \u0641\u064a \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0646\u062a\u062c \u0623\u0648 \u0627\u0644\u062e\u062f\u0645\u0629. \u0645\u062b\u0644\u0627\u064b\u060c \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0646\u062a\u062c \u0661\u0660\u0660 \u0631\u064a\u0627\u0644\u060c \u0633\u064a\u062a\u0645 \u062d\u0633\u0627\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0628\u0636\u0631\u0628 \u0646\u0633\u0628\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u062d\u062f\u062f\u0629 \u0648\u0647\u064a \u0661\u0665\u066a \u0641\u064a \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0646\u062a\u062c. \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u062d\u0627\u0644\u0629\u060c \u0633\u062a\u0643\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0641\u0631\u0648\u0636\u0629 \u062a\u0633\u0627\u0648\u064a \u0661\u0665 \u0631\u064a\u0627\u0644. \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a\u060c \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0641\u0627\u062a\u0648\u0631\u0629 \u0633\u064a\u0643\u0648\u0646 \u0661\u0660\u0660 \u0631\u064a\u0627\u0644 (\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0646\u062a\u062c) + \u0661\u0665 \u0631\u064a\u0627\u0644 (\u0627\u0644\u0636\u0631\u064a\u0628\u0629) = \u0661\u0661\u0665 \u0631\u064a\u0627\u0644 \u0648\u0647\u0630\u0647 \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0633\u0627\u0631\u064a\u0629 \u0644\u062d\u0633\u0627\u0628 \u0646\u0633\u0628\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0628\u063a\u0636 \u0627\u0644\u0646\u0638\u0631 \u0639\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0637\u0628\u0642\u0629 \u0648\u0646\u0648\u0639\u0647\u0627.<\/span><\/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><b>\u0627\u0644\u0627\u0633\u0626\u0644\u0629 \u0627\u0644\u0634\u0627\u0626\u0639\u0629<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"%D9%85%D8%A7_%D9%87%D9%8A_%D9%86%D8%B3%D8%A8%D8%A9_%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%D9%85%D9%85%D9%84%D9%83%D8%A9_%D8%A7%D9%84%D8%B9%D8%B1%D8%A8%D9%8A%D8%A9_%D8%A7%D9%84%D8%B3%D8%B9%D9%88%D8%AF%D9%8A%D8%A9_%D8%9F\"><\/span><b>\u0645\u0627 \u0647\u064a \u0646\u0633\u0628\u0629 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u061f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"direction: rtl;\"><span style=\"font-family: inherit;\">\u0646\u0633\u0628\u0629 \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: \u062a\u063a\u064a\u064a\u0631\u0627\u062a \u0648\u0623\u0633\u0628\u0627\u0628<\/span><\/p>\n<p style=\"direction: rtl;\"><span style=\"font-family: inherit;\">\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 (VAT) \u0647\u064a \u0636\u0631\u064a\u0628\u0629 \u063a\u064a\u0631 \u0645\u0628\u0627\u0634\u0631\u0629 \u062a\u064f\u0641\u0631\u0636 \u0639\u0644\u0649 \u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0641\u064a \u0645\u062e\u062a\u0644\u0641 \u0645\u0631\u0627\u062d\u0644 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0639. \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629\u060c \u0628\u062f\u0623\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0628\u062a\u0637\u0628\u064a\u0642 \u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0628\u0646\u0633\u0628\u0629 5% \u0639\u0646\u062f\u0645\u0627 \u0623\u0639\u0644\u0646\u062a \u0639\u0646\u0647\u0627 \u0644\u0623\u0648\u0644 \u0645\u0631\u0629. \u0648\u0645\u0639 \u0630\u0644\u0643\u060c \u0634\u0647\u062f\u062a \u0647\u0630\u0647 \u0627\u0644\u0646\u0633\u0628\u0629 \u0632\u064a\u0627\u062f\u0629 \u0645\u0644\u062d\u0648\u0638\u0629 \u0627\u0628\u062a\u062f\u0627\u0621\u064b \u0645\u0646 1 \u064a\u0648\u0644\u064a\u0648 2020\u060c \u062d\u064a\u062b \u062a\u0645 \u0631\u0641\u0639 \u0646\u0633\u0628\u0629 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 15%.<\/span><\/p>\n<p style=\"direction: rtl;\"><span style=\"font-family: inherit;\">\u0623\u0633\u0628\u0627\u0628 \u0632\u064a\u0627\u062f\u0629 \u0646\u0633\u0628\u0629 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629<\/span><\/p>\n<p style=\"direction: rtl;\"><span style=\"font-family: inherit;\">\u0627\u062a\u062e\u0630\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0647\u0630\u0627 \u0627\u0644\u0642\u0631\u0627\u0631 \u0643\u062c\u0632\u0621 \u0645\u0646 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u062a\u0647\u0627 \u0644\u0645\u0648\u0627\u062c\u0647\u0629 \u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0627\u0644\u0646\u0627\u062c\u0645\u0629 \u0639\u0646 \u062c\u0627\u0626\u062d\u0629 \u0643\u0648\u0641\u064a\u062f-19. \u0643\u0627\u0646 \u0644\u0647\u0630\u0647 \u0627\u0644\u062e\u0637\u0648\u0629 \u0639\u062f\u0629 \u0623\u0647\u062f\u0627\u0641 \u0631\u0626\u064a\u0633\u064a\u0629\u060c \u0645\u0646\u0647\u0627:<\/span><\/p>\n<p style=\"direction: rtl;\"><span style=\"font-family: inherit;\">\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629: \u0627\u0644\u0632\u064a\u0627\u062f\u0629 \u0641\u064a \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\u0639\u0632\u064a\u0632 \u0645\u0648\u0627\u0631\u062f \u0627\u0644\u062f\u0648\u0644\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0645\u0648\u0627\u062c\u0647\u0629 \u0627\u0644\u0627\u0646\u062e\u0641\u0627\u0636 \u0641\u064a \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0646\u0641\u0637\u064a\u0629.<\/span><\/p>\n<p style=\"direction: rtl;\"><span style=\"font-family: inherit;\">\u062a\u0648\u0641\u064a\u0631 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0644\u0627\u0632\u0645\u0629 \u0644\u0644\u062a\u0646\u0645\u064a\u0629: \u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u062a\u0633\u0627\u0639\u062f \u0641\u064a \u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0627\u0644\u0643\u0628\u0631\u0649 \u0627\u0644\u062a\u064a \u062a\u062a\u0645\u0627\u0634\u0649 \u0645\u0639 \u0631\u0624\u064a\u0629 \u0627\u0644\u0645\u0645\u0644\u0643\u0629 2030.<\/span><\/p>\n<p style=\"direction: rtl;\"><span style=\"font-family: inherit;\">\u062f\u0639\u0645 \u0627\u0644\u0625\u0646\u0641\u0627\u0642 \u0627\u0644\u0639\u0627\u0645: \u062a\u0648\u0641\u064a\u0631 \u0627\u0644\u0633\u064a\u0648\u0644\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0644\u0627\u0632\u0645\u0629 \u0644\u062f\u0639\u0645 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0635\u062d\u064a \u0648\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0625\u0646\u0641\u0627\u0642 \u0627\u0644\u0639\u0627\u0645 \u0639\u0644\u0649 \u0627\u0644\u0628\u0646\u064a\u0629 \u0627\u0644\u062a\u062d\u062a\u064a\u0629 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629.<\/span><\/p>\n<p style=\"direction: rtl;\"><span style=\"font-family: inherit;\">\u062a\u0623\u062b\u064a\u0631 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0639\u0644\u0649 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f<\/span><\/p>\n<p style=\"direction: rtl;\"><span style=\"font-family: inherit;\">\u062a\u062d\u0641\u064a\u0632 \u0627\u0644\u0625\u0646\u0641\u0627\u0642 \u0627\u0644\u062d\u0643\u0648\u0645\u064a: \u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u062a\u0645\u0643\u0646 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0645\u0646 \u062a\u0648\u062c\u064a\u0647 \u0627\u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u0625\u0646\u0641\u0627\u0642 \u0646\u062d\u0648 \u0627\u0644\u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u062d\u064a\u0648\u064a\u0629 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629.<\/span><\/p>\n<p style=\"direction: rtl;\"><span style=\"font-family: inherit;\">\u0627\u0644\u062a\u0623\u062b\u064a\u0631 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643\u064a\u0646: \u0627\u0644\u0632\u064a\u0627\u062f\u0629 \u0641\u064a \u0646\u0633\u0628\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u062a\u0624\u062b\u0631 \u0639\u0644\u0649 \u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a\u060c \u0645\u0645\u0627 \u064a\u0624\u062f\u064a \u0625\u0644\u0649 \u0627\u0631\u062a\u0641\u0627\u0639 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0639\u064a\u0634\u0629.<\/span><\/p>\n<p style=\"direction: rtl;\"><span style=\"font-family: inherit;\">\u062a\u0634\u062c\u064a\u0639 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a: \u0639\u0644\u0649 \u0627\u0644\u0631\u063a\u0645 \u0645\u0646 \u0627\u0644\u062a\u0623\u062b\u064a\u0631 \u0627\u0644\u0633\u0644\u0628\u064a \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643\u064a\u0646\u060c \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0633\u0627\u0639\u062f \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0641\u064a \u062e\u0644\u0642 \u0628\u064a\u0626\u0629 \u0627\u0633\u062a\u062b\u0645\u0627\u0631\u064a\u0629 \u0645\u0633\u062a\u0642\u0631\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0628\u0646\u064a\u0629 \u0627\u0644\u062a\u062d\u062a\u064a\u0629 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"%D9%83%D9%8A%D9%81_%D9%8A%D8%AA%D9%85_%D8%AD%D8%B3%D8%A7%D8%A8_%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%B9%D9%84%D9%89_%D8%A7%D9%84%D8%AD%D8%AF_%D8%A7%D9%84%D8%A3%D9%82%D8%B5%D9%89_%D9%84%D8%B3%D8%B9%D8%B1_%D8%A7%D9%84%D8%A8%D9%8A%D8%B9_%D9%81%D9%8A_%D8%A7%D9%84%D9%85%D9%85%D9%84%D9%83%D8%A9_%D8%A7%D9%84%D8%B9%D8%B1%D8%A8%D9%8A%D8%A9_%D8%A7%D9%84%D8%B3%D8%B9%D9%88%D8%AF%D9%8A%D8%A9%D8%9F\"><\/span><b>\u0643\u064a\u0641 \u064a\u062a\u0645 \u062d\u0633\u0627\u0628 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0639\u0644\u0649 \u0627\u0644\u062d\u062f \u0627\u0644\u0623\u0642\u0635\u0649 \u0644\u0633\u0639\u0631 \u0627\u0644\u0628\u064a\u0639 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629\u061f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u064a\u062a\u0645 \u062d\u0633\u0627\u0628 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u062d\u062f \u0627\u0644\u0623\u0642\u0635\u0649 \u0644\u0633\u0639\u0631 \u0627\u0644\u0628\u064a\u0639 \u0639\u0646 \u0637\u0631\u064a\u0642 \u062e\u0635\u0645 \u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0645\u062d\u062f\u062f\u0629 \u0645\u0646 \u0627\u0644\u062d\u062f \u0627\u0644\u0623\u0642\u0635\u0649 \u0644\u0633\u0639\u0631 \u0627\u0644\u0628\u064a\u0639 \u0648\u064a\u0645\u0643\u0646\u0643 \u0627\u062a\u0628\u0627\u0639 \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u062a\u0627\u0644\u064a\u0629:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u0642\u0645 \u0628\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u062d\u062f \u0627\u0644\u0623\u0642\u0635\u0649 \u0644\u0633\u0639\u0631 \u0627\u0644\u0628\u064a\u0639 \u0648\u0627\u0644\u0630\u064a \u064a\u0634\u0645\u0644 \u062c\u0645\u064a\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u0627\u062d\u0633\u0628 \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0630\u064a \u064a\u0645\u062b\u0644 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629 \u0639\u0646 \u0637\u0631\u064a\u0642 \u062e\u0635\u0645 \u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0645\u062d\u062f\u062f\u0629 \u0645\u0646 \u0627\u0644\u062d\u062f \u0627\u0644\u0623\u0642\u0635\u0649 \u0644\u0633\u0639\u0631 \u0627\u0644\u0628\u064a\u0639.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644\u060c \u0625\u0630\u0627 \u0643\u0627\u0646 \u0627\u0644\u062d\u062f \u0627\u0644\u0623\u0642\u0635\u0649 \u0644\u0633\u0639\u0631 \u0627\u0644\u0628\u064a\u0639 \u064a\u0628\u0644\u063a 1000 \u0631\u064a\u0627\u0644 \u0633\u0639\u0648\u062f\u064a \u0648\u0646\u0633\u0628\u0629 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0647\u064a 15\u066a\u060c \u064a\u0645\u0643\u0646 <a href=\"https:\/\/www.wafeq.com\/ar\/%D9%85%D8%B1%D9%83%D8%B2-%D8%A7%D9%84%D8%A3%D8%B9%D9%85%D8%A7%D9%84\/%D9%84%D8%A3%D8%B5%D8%AD%D8%A7%D8%A8-%D8%A7%D9%84%D8%A3%D8%B9%D9%85%D8%A7%D9%84\/%D9%81%D9%87%D9%85-%D9%83%D9%8A%D9%81%D9%8A%D8%A9-%D8%AD%D8%B3%D8%A7%D8%A8-%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\">\u062d\u0633\u0627\u0628 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629<\/a> \u0639\u0644\u0649 \u0627\u0644\u0646\u062d\u0648 \u0627\u0644\u062a\u0627\u0644\u064a:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u0645\u0628\u0644\u063a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 = \u0627\u0644\u062d\u062f \u0627\u0644\u0623\u0642\u0635\u0649 \u0644\u0633\u0639\u0631 \u0627\u0644\u0628\u064a\u0639 \u00d7 \u0646\u0633\u0628\u0629 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u0645\u0628\u0644\u063a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 = 1000 \u00d7 0.15<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u0645\u0628\u0644\u063a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 = 150 \u0631\u064a\u0627\u0644 \u0633\u0639\u0648\u062f\u064a<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0647\u0630\u0647 \u0627\u0644\u0637\u0631\u064a\u0642\u0629\u060c \u064a\u0645\u0643\u0646\u0643 \u062d\u0633\u0627\u0628 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0639\u0644\u0649 \u0627\u0644\u062d\u062f \u0627\u0644\u0623\u0642\u0635\u0649 \u0644\u0633\u0639\u0631 \u0627\u0644\u0628\u064a\u0639 \u0628\u0633\u0647\u0648\u0644\u0629 \u0648\u062f\u0642\u0629.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"%D9%83%D9%8A%D9%81_%D8%A7%D8%AD%D8%B3%D8%A8_%D8%A7%D9%84%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9_%D8%A8%D8%A7%D9%84%D8%AC%D9%88%D8%A7%D9%84%D8%9F\"><\/span><b>\u0643\u064a\u0641 \u0627\u062d\u0633\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0628\u0627\u0644\u062c\u0648\u0627\u0644\u061f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u064a\u0645\u0643\u0646\u0643 \u062d\u0633\u0627\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0627\u0644\u0629 \u0627\u0644\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0627\u0644\u062c\u0648\u0627\u0644 \u0628\u0633\u0647\u0648\u0644\u0629 \u0628\u0627\u062a\u0628\u0627\u0639 \u0647\u0630\u0647 \u0627\u0644\u062e\u0637\u0648\u0627\u062a:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u0642\u0645 \u0628\u0636\u0631\u0628 \u0627\u0644\u0645\u0628\u0644\u063a \u0628\u062f\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u064a \u0646\u0633\u0628\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u062d\u062f\u062f\u0629\u060c \u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644 0.15 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u062a\u0628\u0644\u063a 15%.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u0642\u0645 \u0628\u0625\u062f\u062e\u0627\u0644 \u0627\u0644\u0645\u0628\u0644\u063a \u0628\u062f\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u064a \u0627\u0644\u0622\u0644\u0629 \u0627\u0644\u062d\u0627\u0633\u0628\u0629\u060c \u062b\u0645 \u0642\u0645 \u0628\u0636\u0631\u0628\u0647\u0627 \u0641\u064a \u0646\u0633\u0628\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u0633\u062a\u062d\u0635\u0644 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0634\u0645\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"%D9%85%D8%AB%D8%A7%D9%84_%D8%B9%D9%85%D9%84%D9%8A_%D8%B9%D9%84%D9%89_%D8%AD%D8%B3%D8%A7%D8%A8_%D8%A7%D9%84%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9_%D8%A8%D8%A7%D8%B3%D8%AA%D8%AE%D8%AF%D8%A7%D9%85_%D8%A7%D9%84%D8%A2%D9%84%D8%A9_%D8%A7%D9%84%D8%AD%D8%A7%D8%B3%D8%A8%D8%A9_%D9%81%D9%8A_%D8%A7%D9%84%D8%AC%D9%88%D8%A7%D9%84\"><\/span><b>\u0645\u062b\u0627\u0644 \u0639\u0645\u0644\u064a \u0639\u0644\u0649 \u062d\u0633\u0627\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0622\u0644\u0629 \u0627\u0644\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0627\u0644\u062c\u0648\u0627\u0644<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0644\u0646\u0641\u062a\u0631\u0636 \u0623\u0646 \u0644\u062f\u064a\u0643 \u0633\u0644\u0639\u0629 \u0628\u0642\u064a\u0645\u0629 500 \u0631\u064a\u0627\u0644\u060c \u0648\u062a\u0631\u063a\u0628 \u0641\u064a \u062d\u0633\u0627\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u064a\u0647\u0627 \u0628\u0646\u0633\u0628\u0629 15% \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u062c\u0648\u0627\u0644:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u0642\u0645 \u0628\u0625\u062f\u062e\u0627\u0644 \u0642\u064a\u0645\u0629 \u0627\u0644\u0633\u0644\u0639\u0629 \u0628\u062f\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u064a \u0627\u0644\u0622\u0644\u0629 \u0627\u0644\u062d\u0627\u0633\u0628\u0629 (500).<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u0642\u0645 \u0628\u0636\u0631\u0628 \u0647\u0630\u0647 \u0627\u0644\u0642\u064a\u0645\u0629 \u0641\u064a \u0646\u0633\u0628\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 (0.15).<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u0633\u062a\u0638\u0647\u0631 \u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0627\u0634\u0629 \u0648\u0647\u064a \u0642\u064a\u0645\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629 (75 \u0631\u064a\u0627\u0644).<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"%D9%85%D8%A7_%D9%87%D9%8A_%D9%82%D9%8A%D9%85%D8%A9_%D8%A7%D9%84%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9%D8%9F\"><\/span><b>\u0645\u0627 \u0647\u064a \u0642\u064a\u0645\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629\u061f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u062a\u0634\u064a\u0631 \u0642\u064a\u0645\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0625\u0644\u0649 \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0645\u062d\u0633\u0648\u0628 \u0623\u0648 \u0627\u0644\u0645\u0637\u0644\u0648\u0628 \u0645\u0646 \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0623\u0648 \u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643\u064a\u0646 \u0643\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0633\u0644\u0639 \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. \u062a\u0639\u062a\u0628\u0631 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0636\u0631\u064a\u0628\u0629 \u063a\u064a\u0631 \u0645\u0628\u0627\u0634\u0631\u0629 \u0645\u0641\u0631\u0648\u0636\u0629 \u0639\u0644\u0649 \u062a\u0648\u0631\u064a\u062f \u0648\u0627\u0633\u062a\u064a\u0631\u0627\u062f \u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"%D9%85%D9%86_%D9%8A%D8%AF%D9%81%D8%B9_%D9%82%D9%8A%D9%85%D8%A9_%D8%A7%D9%84%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9%D8%9F\"><\/span><b>\u0645\u0646 \u064a\u062f\u0641\u0639 \u0642\u064a\u0645\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629\u061f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u064a\u062f\u0641\u0639 \u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643 \u062a\u0643\u0644\u0641\u0629 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0639\u0644\u0649 \u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0642\u0648\u0645 \u0628\u0634\u0631\u0627\u0626\u0647\u0627. \u0628\u064a\u0646\u0645\u0627 \u062a\u0642\u0648\u0645 \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0628\u062a\u062d\u0635\u064a\u0644 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0645\u0646 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0642\u0648\u0645 \u0628\u0647\u0627 \u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643\u0648\u0646 \u0648\u062a\u0633\u062f\u062f \u0647\u0630\u0647 \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0644\u0644\u062d\u0643\u0648\u0645\u0629 \u0648\u062a\u0633\u062a\u0631\u062f \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0627\u0644\u062a\u064a \u062f\u0641\u0639\u062a\u0647\u0627 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