{"id":20158,"date":"2025-01-01T19:50:00","date_gmt":"2025-01-01T16:50:00","guid":{"rendered":"https:\/\/ahmedmossa.com\/?p=20158"},"modified":"2026-02-28T18:16:14","modified_gmt":"2026-02-28T15:16:14","slug":"%d9%8a%d9%83%d9%88%d9%86-%d9%84%d9%84%d8%b9%d8%a7%d9%85%d9%84%d9%8a%d9%86-%d8%a8%d8%a7%d9%84%d8%b4%d8%b1%d9%83%d8%a9-%d9%86%d8%b5%d9%8a%d8%a8-%d9%81%d9%8a-%d8%a7%d9%84%d8%a3%d8%b1%d8%a8%d8%a7%d8%ad","status":"publish","type":"post","link":"https:\/\/ahmedmossa.com\/ar\/%d9%8a%d9%83%d9%88%d9%86-%d9%84%d9%84%d8%b9%d8%a7%d9%85%d9%84%d9%8a%d9%86-%d8%a8%d8%a7%d9%84%d8%b4%d8%b1%d9%83%d8%a9-%d9%86%d8%b5%d9%8a%d8%a8-%d9%81%d9%8a-%d8%a7%d9%84%d8%a3%d8%b1%d8%a8%d8%a7%d8%ad\/","title":{"rendered":"\u064a\u0643\u0648\u0646 \u0644\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0628\u0627\u0644\u0634\u0631\u0643\u0629 \u0646\u0635\u064a\u0628 \u0641\u064a \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062a\u064a \u064a\u062a\u0642\u0631\u0631 \u062a\u0648\u0632\u064a\u0639\u0647\u0627 \u062a\u062d\u062f\u062f\u0647 \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u064a \u0627\u0642\u062a\u0631\u0627\u062d \u0645\u062c\u0644\u0633 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0628\u0645\u0627 \u0644\u0627 \u064a\u0642\u0644 \u0639\u0646 (10%) \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0648\u0644\u0627 \u064a\u0632\u064a\u062f \u0639\u0644\u064a \u0645\u062c\u0645\u0648\u0639 \u0627\u0644\u0623\u062c\u0648\u0631 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0644\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0628\u0627\u0644\u0634\u0631\u0643\u0629. \u0648\u062a\u0628\u064a\u0646 \u0627\u0644\u0644\u0627\u0626\u062d\u0629 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629 \u0643\u064a\u0641\u064a\u0629 \u062a\u0648\u0632\u064a\u0639 \u0645\u0627 \u064a\u0632\u064a\u062f \u0639\u0644\u064a \u0646\u0633\u0628\u0629 \u0627\u0644\u064010% \u0627\u0644\u0645\u0634\u0627\u0631 \u0625\u0644\u064a\u0647\u0627 \u0645\u0646 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0639\u0644\u0649 \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0639\u0648\u062f \u0639\u0644\u064a\u0647\u0645 \u0628\u0627\u0644\u0646\u0641\u0639."},"content":{"rendered":"\t\t
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\u0646\u0638\u0645 \u0627\u0644\u0645\u0634\u0631\u0648\u0639 \u0623\u0648\u0636\u0627\u0639 \u0627\u0644\u062c\u0645\u0639\u064a\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0627\u0644\u0639\u0627\u062f\u064a\u0629 \u0648\u063a\u064a\u0631 \u0627\u0644\u0639\u0627\u062f\u064a\u0629 \u0639\u0644\u064a \u0648\u062c\u0647 \u0623\u0643\u062b\u0631 \u0625\u062d\u0643\u0627\u0645\u0627\u064b \u0645\u0646 \u0627\u0644\u0646\u0635\u0648\u0635 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0648\u0623\u0648\u0636\u062d \u0627\u0644\u062d\u0644\u0648\u0644 \u0627\u0644\u0645\u0645\u0643\u0646\u0629 \u0641\u064a \u062d\u0627\u0644\u0629 \u062a\u0639\u0630\u0631 \u0627\u0646\u0639\u0642\u0627\u062f \u0645\u062c\u0644\u0633 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0628\u0645\u0627 \u064a\u0645\u0646\u0639 \u0623\u0648 \u064a\u062e\u0641\u0641 \u0645\u0646 \u0627\u062d\u062a\u0645\u0627\u0644\u0627\u062a \u0627\u0644\u062a\u0648\u0642\u0641 .<\/p>

\u0648\u0636\u0639 \u0627\u0644\u0645\u0634\u0631\u0648\u0639 \u0639\u062f\u0629 \u0642\u064a\u0648\u062f \u0639\u0644\u0649 \u0623\u0639\u0636\u0627\u0621 \u0645\u062c\u0644\u0633 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0628\u0645\u0627 \u064a\u0643\u0641\u0644 \u062d\u0645\u0627\u064a\u0629 \u0645\u0635\u0627\u0644\u062d \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0648\u0639\u062f\u0645 \u0627\u0644\u0625\u0636\u0631\u0627\u0631 \u0628\u0647\u0645 \u0648\u064a\u0645\u0646\u0639 \u0623\u0639\u0636\u0627\u0621 \u0627\u0644\u0645\u062c\u0644\u0633 \u0645\u0646 \u0627\u0633\u062a\u063a\u0644\u0627\u0644 \u0627\u0648\u0636\u0627\u0639\u0647\u0645 \u0628\u0627\u0644\u0634\u0631\u0643\u0629.<\/p>

\u0623\u062c\u0627\u0632 \u0627\u0644\u0645\u0634\u0631\u0648\u0639 \u062a\u0639\u062f\u064a\u0644 \u063a\u0631\u0636 \u0627\u0644\u0634\u0631\u0643\u0629 \u0641\u064a \u062d\u0627\u0644\u0629 \u0627\u0644\u0636\u0631\u0648\u0631\u0629 \u0623\u0648 \u0627\u0644\u062a\u0643\u0627\u0645\u0644 \u0646\u0634\u0627\u0637 \u0627\u0644\u0634\u0631\u0643\u0629 \u0645\u0639 \u062c\u0648\u0627\u0632 \u062a\u0639\u062f\u064a\u0644 \u0627\u0644\u0646\u0638\u0627\u0645 \u0641\u064a\u0645\u0627 \u0639\u062f\u0627 \u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0648\u0630\u0644\u0643 \u0644\u062a\u0648\u0627\u0626\u0645 \u0645\u0646 \u0627\u0648\u0636\u0627\u0639\u0647\u0627 \u0637\u0628\u0642\u0627\u064b \u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0646\u0634\u0627\u0637\u0647\u0627 \u0627\u0644\u0645\u062a\u062c\u062f\u062f\u0629 .<\/p>

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\u0645\u0627\u062f\u0629 151 \u0645\u06a9\u0631\u0631\u0627\u064b : \u0623\u062d\u0643\u0627\u0645 \u0639\u0627\u0645\u0629 :<\/strong><\/p>

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\u0623\u0648\u0644\u0627\u064b : \u0625\u062c\u0645\u0627\u0644\u064a \u0639\u062f\u062f \u0627\u0644\u0623\u0633\u0647\u0645 \u0627\u0644\u062a\u064a \u062a\u0646\u0648\u064a \u0627\u0644\u0634\u0631\u0643\u0629 \u0645\u0646\u062d\u0647\u0627 \u0623\u0648 \u0628\u064a\u0639\u0647\u0627 \u0623\u0648 \u0627\u0644\u0648\u0639\u062f \u0628\u0628\u064a\u0639\u0647\u0627 \u0648\u0641\u0642\u0627\u064b \u0644\u0623\u062d\u062f \u0623\u0646\u0638\u0645\u0629 \u0625\u062b\u0627\u0628\u0629 \u0648\u062a\u062d\u0641\u064a\u0632 \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0648\u0627\u0644\u0645\u062f\u064a\u0631\u064a\u0646 \u060c \u0648\u0646\u0633\u0628\u0629 \u062a\u0648\u0632\u064a\u0639 \u0647\u0630\u0647 \u0627\u0644\u0623\u0633\u0647\u0645 \u0628\u064a\u0646 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629\u060c \u0648\u0628\u064a\u0646 \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0648\u0627\u0644\u0645\u062f\u064a\u0631\u064a\u0646 \u0627\u0644\u0645\u0633\u062a\u0641\u064a\u062f\u064a\u0646 \u0645\u0646\u0647\u0627.<\/p>

\u062b\u0627\u0646\u064a\u0627\u064b : \u0628\u06cc\u0627\u0646 \u0628\u0627\u0644\u0634\u0631\u0648\u0637 \u0627\u0644\u0644\u0627\u0632\u0645 \u062a\u0648\u0627\u0641\u0631\u0647\u0627 \u0641\u064a \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0623\u0648 \u0627\u0644\u0645\u062f\u064a\u0631\u064a\u0646 \u0627\u0644\u0630\u064a\u0646 \u064a\u0645\u0643\u0646 \u0644\u0647\u0645 \u0627\u0644\u0625\u0633\u062a\u0641\u0627\u062f\u0629 \u0645\u0646 \u062a\u0644\u0643 \u0627\u0644\u0646\u0638\u0645\u060c \u0648\u0641\u0642\u0627\u064b \u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0631\u062c\u0629 \u0627\u0644\u0648\u0638\u064a\u0641\u064a\u0629 \u0648\u0627\u0644\u0623\u0642\u062f\u0645\u064a\u0629 \u0648\u0627\u0644\u0643\u0641\u0627\u0621\u0629 \u0648\u0627\u0644\u0623\u0633\u0644\u0648\u0628 \u0627\u0644\u0645\u062a\u0628\u0639 \u0627\u0644\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0630\u064a \u064a\u062a\u0645 \u0628\u0646\u0627\u0621 \u0639\u0644\u064a\u0647 \u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0625\u062b\u0627\u0628\u0629 \u0623\u0648 \u0627\u0644\u062a\u062d\u0641\u064a\u0632 .<\/p>

\u062b\u0627\u0644\u062b\u0627\u064b : \u0637\u0631\u0642 \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0641\u0639\u0644\u064a\u0629 \u0644\u0644\u0623\u0633\u0647\u0645 \u0627\u0644\u0645\u0632\u0645\u0639 \u0645\u0646\u062d\u0647\u0627 \u0623\u0648 \u062a\u0645\u0644\u064a\u0643\u0647\u0627 \u0623\u0648 \u0627\u0644\u0648\u0639\u062f \u0628\u0628\u064a\u0639\u0647\u0627\u060c \u0648\u0643\u064a\u0641\u064a\u0629 \u0633\u062f\u0627\u062f \u0627\u0644\u0639\u0627\u0645\u0644 \u0623\u0648 \u0627\u0644\u0645\u062f\u064a\u0631 \u0644\u0642\u064a\u0645\u062a\u0647\u0627 \u0641\u064a \u062d\u0627\u0644\u0629 \u0634\u0631\u0627\u0626\u0647 \u0644\u0647\u0627\u060c \u0648\u0645\u0635\u0627\u062f\u0631 \u062a\u0645\u0648\u064a\u0644\u0647\u0627 \u0641\u064a \u062d\u0627\u0644\u0629 \u0645\u0646\u062d\u0647 \u0625\u064a\u0627\u0647\u0627.\u00a0<\/p>

\u0631\u0627\u0628\u0639\u0627\u064b : \u0627\u0644\u0648\u0636\u0639 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0644\u0644\u0623\u0633\u0647\u0645 \u0648\u062e\u0627\u0635\u0629 \u0641\u064a\u0645\u0627 \u064a\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u062a\u0635\u0648\u064a\u062a \u0648\u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0629 \u0641\u064a \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u062e\u0644\u0627\u0644 \u0627\u0644\u0641\u062a\u0631\u0629 \u0628\u064a\u0646 \u062d\u0635\u0648\u0644 \u0627\u0644\u0634\u0631\u0643\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u0633\u0647\u0645 \u0623\u0648 \u0625\u0635\u062f\u0627\u0631\u0647\u0627\u060c \u0648\u0628\u064a\u0646 \u0646\u0642\u0644 \u0645\u0644\u0643\u064a\u062a\u0647\u0627 \u0644\u0644\u0639\u0627\u0645\u0644 \u0623\u0648 \u0627\u0644\u0645\u062f\u064a\u0631 \u0628\u0639\u062f \u0627\u0633\u062a\u064a\u0641\u0627\u0626\u0647 \u0634\u0631\u0648\u0637 \u0627\u0644\u0645\u0646\u062d \u0623\u0648 \u0633\u062f\u0627\u062f\u0647 \u0644\u0643\u0627\u0645\u0644 \u0627\u0644\u062b\u0645\u0646 \u0641\u064a \u062d\u0627\u0644\u0629 \u0628\u064a\u0639\u0647\u0627 \u0644\u0647 .\u00a0<\/p>

\u062e\u0627\u0645\u0633\u0627\u064b : \u0627\u0644\u0645\u062f\u0629 \u0627\u0644\u062a\u064a \u0644\u0627 \u064a\u062c\u0648\u0632 \u062e\u0644\u0627\u0644\u0647\u0627 \u0644\u0644\u0639\u0627\u0645\u0644 \u0623\u0648 \u0627\u0644\u0645\u062f\u064a\u0631 \u0627\u0644\u062a\u0635\u0631\u0641 \u0641\u064a \u0627\u0644\u0623\u0633\u0647\u0645 \u0627\u0644\u062a\u064a \u0622\u0644\u062a \u0625\u0644\u064a\u0647 \u0639\u0646 \u0637\u0631\u064a\u0642 \u0646\u0638\u0627\u0645 \u0627\u0644\u0625\u062b\u0627\u0628\u0629 \u0623\u0648 \u0627\u0644\u062a\u062d\u0641\u064a\u0632\u060c \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0643\u0644 \u0645\u0646 \u0641\u0626\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u0641\u064a\u062f\u064a\u0646 \u0645\u0646 \u0627\u0644\u0646\u0638\u0627\u0645\u060c \u0648\u0645\u0639 \u0645\u0631\u0627\u0639\u0627\u0629 \u0627\u0644\u062a\u0645\u064a\u064a\u0632 \u0628\u064a\u0646 \u0627\u0644\u0623\u0633\u0647\u0645 \u0627\u0644\u0645\u0645\u0646\u0648\u062d\u0629 \u0648\u0627\u0644\u0623\u0633\u0647\u0645 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 \u0628\u0634\u0631\u0648\u0637 \u0645\u064a\u0633\u0631\u0629 \u0623\u0648 \u062a\u0646\u0641\u064a\u0630\u0627\u064b \u0644\u0644\u0648\u0639\u062f \u0628\u0627\u0644\u062a\u0645\u0644\u064a\u0643 .\u00a0\u00a0<\/p>

\u0633\u0627\u062f\u0633\u0627\u064b : \u062a\u0642\u064a\u064a\u0645 \u062a\u0639\u062f\u0647 \u062c\u0647\u0629 \u0645\u0633\u062a\u0642\u0644\u0629 \u0644\u0645\u062f\u064a \u062a\u0623\u062b\u064a\u0631 \u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0625\u062b\u0627\u0628\u0629 \u0648\u0627\u0644\u062a\u062d\u0641\u064a\u0632 \u0627\u0644\u0645\u0642\u062a\u0631\u062d\u0629 \u0639\u0644\u0649 \u062d\u0642\u0648\u0642 \u062d\u0645\u0644\u0629 \u0627\u0644\u0623\u0633\u0647\u0645 \u0627\u0644\u062d\u0627\u0644\u064a\u064a\u0646.\u00a0<\/p>

\u0633\u0627\u0628\u0639\u0627\u064b : \u0645\u062f\u0649 \u0627\u0644\u062a\u0632\u0627\u0645 \u0627\u0644\u0634\u0631\u0643\u0629 \u0628\u0625\u0639\u0627\u062f\u0629 \u0634\u0631\u0627\u0621 \u0627\u0644\u0623\u0633\u0647\u0645 \u0627\u0644\u062a\u064a \u0645\u0646\u062d\u0647\u0627 \u0623\u0648 \u062a\u0645\u0644\u064a\u0643\u0647\u0627 \u0641\u064a \u062d\u0627\u0644\u0629 \u062a\u0631\u0643 \u0627\u0644\u0639\u0627\u0645\u0644 \u0623\u0648 \u0627\u0644\u0645\u062f\u064a\u0631 \u0627\u0644\u0634\u0631\u0643\u0629 \u0623\u064a\u0627\u064b \u0643\u0627\u0646 \u0633\u0628\u0628 \u0627\u0644\u062a\u0631\u0643.\u00a0<\/p>

\u0648\u064a\u062c\u0648\u0632 \u0644\u0644\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u063a\u064a\u0631 \u0627\u0644\u0639\u0627\u062f\u064a\u0629 \u062a\u0641\u0648\u064a\u0636 \u0645\u062c\u0644\u0633 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0641\u064a \u0627\u0633\u062a\u064a\u0641\u0627\u0621 \u0627\u0644\u0634\u0631\u0648\u0637 \u0648\u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0644\u0627\u0632\u0645\u0629 \u0644\u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0646\u0638\u0627\u0645 .\u00a0<\/p>

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\u0639\u0644\u0649 \u0623\u0646 \u064a\u0634\u0645\u0644 \u0630\u0644\u0643 \u0645\u0645\u0627 \u064a\u0644\u064a :<\/strong><\/p>

\u0623\u0648\u0644\u0627\u064b - \u0639\u062f\u062f \u0627\u0644\u0623\u0633\u0647\u0645 \u0627\u0644\u062a\u064a \u062a\u0645 \u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0647\u0627 \u0644\u062a\u0637\u0628\u064a\u0642 \u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0625\u062b\u0627\u0628\u0629 \u0623\u0648 \u0627\u0644\u062a\u062d\u0641\u064a\u0632 .<\/p>

\u062b\u0627\u0646\u064a\u0627\u064b - \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u0641\u0626\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0623\u0648 \u0627\u0644\u0645\u062f\u064a\u0631\u064a\u0646 \u0627\u0644\u0645\u0633\u062a\u0641\u064a\u062f\u064a\u0646 \u0645\u0646 \u062a\u0644\u0643 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u060c \u0645\u0639 \u0628\u06cc\u0627\u0646 \u062e\u0627\u0635 \u0628\u0645\u0646 \u0643\u0627\u0646 \u0645\u0646\u0647\u0645 \u0634\u0627\u063a\u0644\u0627\u064b \u0644\u0623\u062d\u062f \u0648\u0638\u0627\u0626\u0641 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0628\u0627\u0644\u0634\u0631\u0643\u0629 .\u00a0<\/p>

\u0623\u0648 \u0645\u0646 \u062d\u0635\u0644 \u0639\u0644\u064a \u0623\u0633\u0647\u0645 \u062a\u062a\u062c\u0627\u0648\u0632 \u0642\u064a\u0645\u062a\u0647\u0627 \u0646\u0633\u0628\u0629 (5%) \u0645\u0646 \u0625\u062c\u0645\u0627\u0644\u064a \u0643\u0645\u064a\u0629 \u0627\u0644\u0623\u0633\u0647\u0645 \u0627\u0644\u0645\u0635\u062f\u0631\u0629 \u0623\u0648 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629 \u0628\u0645\u0646\u0627\u0633\u0628\u0629 \u062a\u0637\u0628\u064a\u0642 \u062a\u0644\u0643 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u060c \u0623\u0648 \u062a\u062a\u062c\u0627\u0648\u0632 \u0642\u064a\u0645\u062a\u0647\u0627 (1%) \u0645\u0646 \u0625\u062c\u0645\u0627\u0644\u064a \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u0645\u0635\u062f\u0631 \u0644\u0644\u0634\u0631\u0643\u0629 .\u00a0<\/p>

\u062b\u0627\u0644\u062b\u0627\u064b \u2013 \u0627\u0644\u0623\u0633\u0644\u0648\u0628 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u0645\u062a\u0628\u0639 \u0641\u064a \u062a\u0637\u0628\u064a\u0642 \u062a\u0644\u0643 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 .<\/p>

\u0645\u0627\u062f\u0629 196 : \u0642\u0648\u0627\u0639\u062f \u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0623\u0631\u0628\u0627\u062d :\u00a0<\/strong><\/p>

\u0645\u0631\u0627\u0639\u0627\u0629 \u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0645\u0648\u0627\u062f \u0645\u0646 (191 \u0625\u0644\u0649 195) \u062a\u062d\u062f\u062f \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 - \u0628\u0639\u062f \u0627\u0644\u0642\u0631\u0627\u0631 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0648\u062d\u0633\u0627\u0628 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0648\u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062a\u0648\u0632\u064a\u0639\u060c \u0648\u062a\u0637\u0646 \u0645\u0627 \u064a\u062e\u0635 \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0648 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0648\u0645\u062c\u0644\u0633 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0625\u0644\u0649 \u0627\u0644\u0634\u0631\u064a\u0643 \u0623\u0648 \u0627\u0644\u0634\u0631\u0643\u0627\u0621 \u0627\u0644\u0645\u062f\u064a\u0631\u064a\u0646 \u0645\u0646\u0647\u0627 \u060c \u0648\u0630\u0644\u0643 \u0645\u0639 \u0645\u0631\u0627\u0639\u0627\u0629 \u0645\u0627 \u064a\u0623\u062a\u064a :<\/p>

\u0623\u0648\u0644\u0627\u064b - \u0623\u0644\u0627 \u064a\u0642\u0644 \u0646\u0635\u064a\u0628 \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0628\u0627\u0644\u0634\u0631\u0643\u0629 \u0641\u064a \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062a\u064a \u064a\u062a\u0642\u0631\u0631 \u062a\u0648\u0632\u064a\u0639\u0647\u0627 \u0646\u0642\u062f\u0627\u064b \u0639\u0646 (10%) \u0648\u0628\u0634\u0631\u0637 \u0623\u0644\u0627 \u064a\u0632\u064a\u062f \u0639\u0644\u0649 \u0645\u062c\u0645\u0648\u0639 \u0627\u0644\u0623\u062c\u0648\u0631 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0628\u0627\u0644\u0634\u0631\u0643\u0629.\u00a0<\/p>

\u00a0\u062b\u0627\u0646\u064a\u0627\u064b - \u0625\u0630\u0627 \u0643\u0627\u0646 \u0627\u0644\u0646\u0638\u0627\u0645 \u064a\u062d\u062f\u062f \u0644\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0646\u0635\u064a\u0628\u0627\u064b \u0641\u064a \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u064a\u0632\u064a\u062f \u0639\u0644\u064a (10%) \u0648\u0644\u0627 \u064a\u062c\u0627\u0648\u0632 \u0645\u062c\u0645\u0648\u0639 \u0627\u0644\u0623\u062c\u0648\u0631 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0644\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0628\u0627\u0644\u0634\u0631\u0643\u0629\u060c \u062c\u0646\u0628 \u0646\u0635\u064a\u0628 \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0641\u064a \u0627\u0644\u0632\u064a\u0627\u062f\u0629 \u0639\u0644\u064a ( 10%) \u0641\u064a \u062d\u0633\u0627\u0628 \u062e\u0627\u0635 \u064a\u0633\u062a\u062b\u0645\u0631 \u0644\u0635\u0627\u0644\u062d \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0648\u064a\u062c\u0648\u0632 \u062a\u0648\u0632\u064a\u0639 \u0645\u0628\u0627\u0644\u063a \u0645\u0646\u0647 \u0639\u0644\u0649 \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0641\u064a \u0627\u0644\u0633\u0646\u0648\u0627\u062a \u0627\u0644\u062a\u064a \u0644\u0627 \u062a\u062a\u062d\u0642\u0642 \u0641\u064a\u0647\u0627 \u0623\u0631\u0628\u0627\u062d \u0628\u0633\u0628\u0628 \u062e\u0627\u0631\u062c \u0639\u0646 \u0625\u0631\u0627\u062f\u0629 \u0627\u0644\u0634\u0631\u0643\u0629\u060c \u0623\u0648 \u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0647 \u0641\u064a \u0625\u0646\u0634\u0627\u0621 \u0645\u0634\u0631\u0648\u0639\u0627\u062a \u0625\u0633\u0643\u0627\u0646 \u0623\u0648 \u062e\u062f\u0645\u0627\u062a \u062a\u0639\u0648\u062f \u0639\u0644\u064a\u0647\u0645 \u0628\u0627\u0644\u0646\u0641\u0639\u060c \u0648\u0630\u0644\u0643 \u0643\u0644\u0647 \u0648\u0641\u0642\u0627\u064b \u0644\u0645\u0627 \u064a\u0642\u0631\u0631\u0647 \u0645\u062c\u0644\u0633 \u0627\u0644\u0627\u062f\u0627\u0631\u0629 \u0623\u0648 \u0627\u0644\u0634\u0631\u064a\u0643 \u0623\u0648 \u0627\u0644\u0634\u0631\u0643\u0627\u0621 \u0627\u0644\u0645\u062f\u064a\u0631\u0648\u0646 \u0628\u062c\u0645\u064a\u0639 \u0627\u0644\u0623\u062d\u0648\u0627\u0644.\u00a0<\/p>

\u0648\u0644\u0627 \u062a\u062e\u0644 \u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0628\u0646\u062f\u064a\u0646 (\u0623\u0648\u0644\u0627\u064b \u0648\u062b\u0627\u0646\u064a\u0627\u064b ) \u0628\u0646\u0638\u0627\u0645 \u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u0646\u0637\u0628\u0642 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0641\u064a \u0623\u0648\u0644 \u0623\u0628\u0631\u064a\u0644 \u0633\u0646\u0629 1982 \u060c \u0625\u0630\u0627 \u0643\u0627\u0646 \u0627\u0641\u0636\u0644 \u0645\u0627 \u062c\u0627\u0621 \u0628\u0647\u0627 \u0645\u0646 \u0623\u062d\u0643\u0627\u0645 .<\/p>

\u00a0\u062b\u0627\u0644\u062b\u0627\u064b - \u0644\u0627 \u064a\u062c\u0648\u0632 \u062a\u0642\u062f\u064a\u0631 \u0645\u0643\u0627\u0641\u0623\u0629 \u0645\u062c\u0644\u0633 \u0627\u0644\u0627\u062f\u0627\u0631\u0629 \u0628\u0646\u0633\u0628\u0629 \u0645\u0639\u064a\u0646\u0629 \u0641\u064a \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0628\u0623\u0643\u062b\u0631 \u0645\u0646 (10%) \u0645\u0646 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062a\u064a \u064a\u062a\u0642\u0631\u0631 \u062a\u0648\u0632\u064a\u0639\u0647\u0627\u060c \u0648\u0630\u0644\u0643 \u0628\u0639\u062f \u062a\u0648\u0632\u064a\u0639 \u0631\u064a\u062d \u0644\u0627 \u062a\u0642\u0644 \u0646\u0633\u0628\u062a\u0647 \u0639\u0646 (5%) \u0645\u0646 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0648\u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0645\u0627 \u0644\u0645 \u064a\u062d\u062f\u062f \u0646\u0638\u0627\u0645 \u0627\u0644\u0634\u0631\u0643\u0629 \u0628\u0646\u0633\u0628\u0629 \u0623\u0639\u0644\u0649.<\/p>

\u0631\u0627\u0628\u0639\u0627\u064b - \u0641\u064a \u062d\u0627\u0644\u0629 \u0648\u062c\u0648\u062f \u062d\u0635\u0635 \u062a\u0623\u0633\u064a\u0633 \u0623\u0648 \u062d\u0635\u0635 \u0623\u0631\u0628\u0627\u062d \u060c \u0641\u0644\u0627 \u064a\u062c\u0648\u0632 \u0623\u0646 \u064a\u062e\u0635\u0635 \u0644\u0647\u0627 \u0645\u0627 \u064a\u0632\u064a\u062f \u0639\u0644\u0649 (10%) \u0645\u0646 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062a\u0648\u0632\u064a\u0639 \u0648\u0648\u0641\u0627\u0621. \u0646\u0633\u0628\u0629 \u0627\u0644 (5%) \u0639\u0644\u0649 \u0627\u0644\u0623\u0642\u0644 \u0627\u0644\u0645\u0634\u0627\u0631 \u0625\u0644\u064a\u0647\u0627 \u0641\u064a \u0627\u0644\u0628\u0646\u062f \u0627\u0644\u0633\u0627\u0628\u0642.\u00a0<\/p>

\u062e\u0627\u0645\u0633\u0627\u064b - \u064a\u062c\u0648\u0632 \u0644\u0644\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 - \u0628\u0646\u0627\u0621 \u0639\u0644\u0649 \u0627\u0642\u062a\u0631\u0627\u062d \u0645\u062c\u0644\u0633 \u0627\u0644\u0627\u062f\u0627\u0631\u0629 \u0623\u0648 \u0627\u0644\u0634\u0631\u064a\u0643 \u0623\u0648 \u0627\u0644\u0634\u0631\u0643\u0627\u0621 \u0627\u0644\u0645\u062f\u064a\u0631\u064a\u0646 \u0628\u062d\u0633\u0628 \u0627\u0644\u0623\u062d\u0648\u0627\u0644 - \u0623\u0646 \u062a\u0642\u0631\u0631 \u062a\u0643\u0648\u064a\u0646 \u0627\u062d\u062a\u064a\u0627\u0637\u064a\u0627\u062a \u0623\u062e\u0631\u0649 \u063a\u064a\u0631 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0637\u064a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0648\u0627\u0644\u0646\u0638\u0627\u0645\u064a.<\/p><\/div><\/div>

<\/i>
\u0627\u0644\u0623\u062d\u0643\u0627\u0645<\/div><\/span>

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( \u0627\u0644\u0637\u0639\u0646 \u0631\u0642\u0645 15458 \u0644\u0633\u0646\u0629 92 \u0642 - \u062c\u0644\u0633\u0629 21 \/ 5 \/ 2023 )<\/p>

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(\u0627\u0644\u0637\u0639\u0646 \u0631\u0642\u0645 323 \u0644\u0633\u0646\u0629 71 \u062c\u0644\u0633\u0629 2002\/05\/09 \u0633 53 \u0639 2 \u0635 620 \u0642 120)<\/p>

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(\u0627\u0644\u0637\u0639\u0646 \u0631\u0642\u0645 280 \u0644\u0633\u0646\u0629 46 \u062c\u0644\u0633\u0629 1980\/03\/12 \u0633 31 \u0639 1 \u0635 781 \u0642 154)<\/p>

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(\u0627\u0644\u0637\u0639\u0646 \u0631\u0642\u0645 280 \u0644\u0633\u0646\u0629 46 \u062c\u0644\u0633\u0629 1980\/03\/12 \u0633 31 \u0639 1 \u0635 781 \u0642 154)<\/p>

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(\u0627\u0644\u0637\u0639\u0646 \u0631\u0642\u06457977 \u0644\u0633\u0646\u0629 92 \u0642 - \u062c\u0644\u0633\u0629 5 \/3 \/ 2023 )<\/p>

\u00a0<\/div><\/div><\/div>
<\/i>
\u0634\u0631\u062d \u062e\u0628\u0631\u0627\u0621 \u0627\u0644\u0642\u0627\u0646\u0648\u0646<\/div><\/span>

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1- \u0627\u0644\u0634\u0631\u0648\u0637 \u0627\u0644\u0648\u0627\u062c\u0628 \u062a\u0648\u0627\u0641\u0631\u0647\u0627 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0643\u0648\u0646 \u0644\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0641\u064a\u0647\u0627 \u0627\u0644\u062d\u0642 \u0641\u064a \u0625\u0646\u0634\u0627\u0621 \u0627\u0644\u0627\u062a\u062d\u0627\u062f.<\/p>

2- \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0623\u0633\u0647\u0645 \u0627\u0644\u062a\u064a \u064a\u0645\u0643\u0646 \u0644\u0623\u0639\u0636\u0627\u0621 \u0627\u0644\u0627\u062a\u062d\u0627\u062f \u062a\u0645\u0644\u0643\u0647\u0627\u060c \u0648\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u062a\u0642\u0648\u064a\u0645\u0647\u0627\u060c \u0648\u0623\u062d\u0643\u0627\u0645 \u0648\u0634\u0631\u0648\u0637 \u062a\u062f\u0627\u0648\u0644\u0647\u0627\u060c \u0648\u0627\u0644\u062a\u0646\u0627\u0632\u0644 \u0639\u0646\u0647\u0627 \u0648\u062d\u0642\u0648\u0642 \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0647\u0627 \u0623\u062b\u0646\u0627\u0621 \u0645\u062f\u0629 \u062e\u062f\u0645\u062a\u0647\u0645 \u0648\u0639\u0646\u062f \u0627\u0646\u062a\u0647\u0627\u0621 \u0627\u0644\u062e\u062f\u0645\u0629.\u00a0<\/p>

3- \u0627\u0644\u0634\u0631\u0648\u0637 \u0627\u0644\u0648\u0627\u062c\u0628 \u062a\u0648\u0627\u0641\u0631\u0647\u0627 \u0641\u064a \u0627\u0644\u0627\u062a\u062d\u0627\u062f \u0648\u0627\u062e\u062a\u0635\u0627\u0635\u0627\u062a\u0647 \u0648\u0627\u0644\u062c\u0647\u0629 \u0627\u0644\u0645\u062e\u062a\u0635\u0629 \u0628\u0625\u062f\u0627\u0631\u062a\u0647 \u0648\u0648\u0633\u0627\u0626\u0644 \u0647\u0630\u0647 \u0627\u0644\u0625\u062f\u0627\u0631\u0629.\u00a0<\/p>

4 - \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0630\u0627\u062a\u064a\u0629 \u0644\u0644\u0627\u062a\u062d\u0627\u062f.\u00a0<\/p>

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\u064a\u062c\u0648\u0632 \u0644\u0644\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 - \u0628\u0646\u0627\u0621 \u0639\u0644\u0649 \u0627\u0642\u062a\u0631\u0627\u062d \u0645\u062c\u0644\u0633 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 -\u00a0\u0623\u0646 \u062a\u0642\u0631\u0631 \u062a\u0643\u0648\u064a\u0646 \u0627\u062d\u062a\u064a\u0627\u0637\u064a\u0627\u062a \u0623\u062e\u0631\u0649 \u063a\u064a\u0631 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0637\u064a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0648\u0627\u0644\u0646\u0638\u0627\u0645\u064a (\u0627\u0644\u0645\u0627\u062f\u0629 196 \u062e\u0627\u0645\u0633\u0627\u064b \u0645\u0646 \u0627\u0644\u0644\u0627\u0626\u062d\u0629 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629).\u00a0<\/span>(\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0644\u0644\u062f\u0643\u062a\u0648\u0631\u0629 \/ \u0633\u0645\u064a\u062d\u0629 \u0627\u0644\u0642\u0644\u064a\u0648\u0628\u064a\u060c \u0627\u0644\u0637\u0628\u0639\u0629 \u0627\u0644\u0633\u0627\u0628\u0639\u0629\u060c 2016\u060c \u062f\u0627\u0631 \u0627\u0644\u0646\u0647\u0636\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u060c \u0627\u0644\u0635\u0641\u062d\u0629 :\u00a0 1047)<\/strong><\/p>

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