{"id":836,"date":"2026-05-23T15:15:14","date_gmt":"2026-05-23T11:45:14","guid":{"rendered":"https:\/\/davoodkamrani.ir\/maliat\/?p=836"},"modified":"2026-05-10T16:26:11","modified_gmt":"2026-05-10T12:56:11","slug":"tax-proceedings","status":"publish","type":"post","link":"https:\/\/davoodkamrani.ir\/maliat\/tax-proceedings\/","title":{"rendered":"\u0641\u0631\u0627\u06cc\u0646\u062f \u062f\u0627\u062f\u0631\u0633\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0648 \u0646\u062d\u0648\u0647 \u0627\u0639\u062a\u0631\u0627\u0636 \u0628\u0647 \u0628\u0631\u06af\u0647 \u062a\u0634\u062e\u06cc\u0635 \u0645\u0627\u0644\u06cc\u0627\u062a"},"content":{"rendered":"

\u0627\u06af\u0631 \u0628\u0631\u06af \u062a\u0634\u062e\u06cc\u0635 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0628\u0631\u0627\u06cc\u062a\u0627\u0646 \u0635\u0627\u062f\u0631 \u0634\u062f\u0647 \u0648 \u0628\u0647 \u0622\u0646 \u0627\u0639\u062a\u0631\u0627\u0636 \u062f\u0627\u0631\u06cc\u062f \u2013 \u0686\u0647 \u0627\u0636\u0627\u0641\u0647\u200c\u0645\u062d\u0627\u0633\u0628\u0647 \u0634\u062f\u0646 \u062f\u0631\u0622\u0645\u062f\u060c \u0686\u0647 \u0646\u0627\u062f\u06cc\u062f\u0647 \u06af\u0631\u0641\u062a\u0647 \u0634\u062f\u0646 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u060c \u0686\u0647 \u0639\u062f\u0645 \u0627\u0639\u0645\u0627\u0644 \u0645\u0639\u0627\u0641\u06cc\u062a\u200c\u0647\u0627 \u2013 \u0627\u0635\u0644\u0627\u064b \u0646\u06af\u0631\u0627\u0646 \u0646\u0628\u0627\u0634\u06cc\u062f. \u0642\u0627\u0646\u0648\u0646 \u0628\u0647 \u0634\u0645\u0627 \u062d\u0642 \u0627\u0639\u062a\u0631\u0627\u0636<\/strong> \u062f\u0627\u062f\u0647 \u0627\u0633\u062a.<\/p>\n

\u0628\u0631\u06af \u062a\u0634\u062e\u06cc\u0635 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u06cc\u0639\u0646\u06cc \u0686\u0647\u061f<\/h2>\n

\u0628\u0631\u06af \u062a\u0634\u062e\u06cc\u0635 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc<\/strong><\/a> \u0633\u0646\u062f\u06cc \u0631\u0633\u0645\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0633\u0627\u0632\u0645\u0627\u0646 \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0628\u0639\u062f \u0627\u0632 \u0628\u0631\u0631\u0633\u06cc \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0634\u0645\u0627 \u0635\u0627\u062f\u0631 \u0645\u06cc\u200c\u06a9\u0646\u062f \u0648 \u062f\u0631 \u0622\u0646 \u0645\u0634\u062e\u0635 \u0645\u06cc\u200c\u0634\u0648\u062f \u0686\u0642\u062f\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0627\u06cc\u062f \u0628\u067e\u0631\u062f\u0627\u0632\u06cc\u062f<\/strong>.<\/p>\n

\u0628\u0647 \u0632\u0628\u0627\u0646 \u062e\u06cc\u0644\u06cc \u0633\u0627\u062f\u0647:<\/strong> \u0634\u0645\u0627 \u06cc\u06a9 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0641\u0631\u0633\u062a\u0627\u062f\u0647\u200c\u0627\u06cc\u062f (\u0645\u062b\u0644\u0627\u064b \u0627\u0639\u0644\u0627\u0645 \u06a9\u0631\u062f\u0647\u200c\u0627\u06cc\u062f \u062f\u0631\u0622\u0645\u062f\u062a\u0627\u0646 \u06f5\u06f0\u06f0 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646 \u0627\u0633\u062a). \u0645\u0645\u06cc\u0632 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0628\u0631\u0631\u0633\u06cc \u0645\u06cc\u200c\u06a9\u0646\u062f \u0648 \u0645\u06cc\u200c\u06af\u0648\u06cc\u062f \u00ab\u0628\u0647 \u0646\u0638\u0631 \u0645\u0646 \u062f\u0631\u0622\u0645\u062f \u0634\u0645\u0627 \u06f8\u06f0\u06f0 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646 \u0627\u0633\u062a\u060c \u067e\u0633 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u06cc\u0634\u062a\u0631\u06cc \u0628\u0627\u06cc\u062f \u0628\u062f\u0647\u06cc\u00bb. \u0627\u06cc\u0646 \u0646\u0638\u0631 \u0645\u0645\u06cc\u0632 \u062f\u0631 \u0628\u0631\u06af \u062a\u0634\u062e\u06cc\u0635 \u0646\u0648\u0634\u062a\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f \u0648 \u0628\u0647 \u0634\u0645\u0627 \u0627\u0628\u0644\u0627\u063a \u0645\u06cc\u200c\u06af\u0631\u062f\u062f.<\/p>\n

\u0645\u062b\u0627\u0644 \u0648\u0627\u0642\u0639\u06cc (\u0648\u06a9\u06cc\u0644 \u062f\u0631 \u0648\u0646\u06a9 \u062a\u0647\u0631\u0627\u0646):<\/em><\/strong><\/p>\n

\u062e\u0627\u0646\u0645 \u0648\u06a9\u06cc\u0644\u06cc \u062f\u0631 \u0648\u0646\u06a9\u060c \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0633\u0627\u0644 \u06f1\u06f4\u06f0\u06f3 \u062e\u0648\u062f \u0631\u0627 \u0628\u0627 \u062f\u0631\u0622\u0645\u062f \u06f1 \u0645\u06cc\u0644\u06cc\u0627\u0631\u062f \u062a\u0648\u0645\u0627\u0646 \u0627\u0631\u0633\u0627\u0644 \u0645\u06cc\u200c\u06a9\u0646\u062f. \u0645\u0645\u06cc\u0632 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0628\u0627 \u0627\u0633\u062a\u0646\u0627\u062f \u0628\u0647 \u06af\u0631\u062f\u0634 \u062d\u0633\u0627\u0628 \u0628\u0627\u0646\u06a9\u06cc\u060c \u0645\u0639\u062a\u0642\u062f \u0627\u0633\u062a \u062f\u0631\u0622\u0645\u062f \u0648\u0627\u0642\u0639\u06cc \u06f1.\u06f8 \u0645\u06cc\u0644\u06cc\u0627\u0631\u062f \u062a\u0648\u0645\u0627\u0646 \u0628\u0648\u062f\u0647. \u0628\u0631\u06af \u062a\u0634\u062e\u06cc\u0635\u06cc \u0628\u0627 \u0645\u0627\u0644\u06cc\u0627\u062a \u06f5\u06f0\u06f0 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646\u06cc \u0635\u0627\u062f\u0631 \u0645\u06cc\u200c\u06a9\u0646\u062f. \u062e\u0627\u0646\u0645 \u0648\u06a9\u06cc\u0644 \u0628\u0647 \u0627\u06cc\u0646 \u0628\u0631\u06af\u0647 \u0627\u0639\u062a\u0631\u0627\u0636 \u062f\u0627\u0631\u062f \u2013 \u0686\u0648\u0646 \u0628\u062e\u0634\u06cc \u0627\u0632 \u06af\u0631\u062f\u0634 \u062d\u0633\u0627\u0628\u060c \u0648\u062f\u06cc\u0639\u0647 \u0645\u0634\u062a\u0631\u06cc\u0627\u0646 \u0628\u0648\u062f\u0647\u060c \u0646\u0647 \u062f\u0631\u0622\u0645\u062f \u0648\u0627\u0642\u0639\u06cc.<\/p>\n

\u0627\u0646\u0648\u0627\u0639 \u0628\u0631\u06af \u062a\u0634\u062e\u06cc\u0635 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc<\/h3>\n\n\n\n\n\n\n\n
\u0646\u0648\u0639 \u0628\u0631\u06af \u062a\u0634\u062e\u06cc\u0635<\/span><\/th>\n\u0645\u0631\u0628\u0648\u0637 \u0628\u0647 \u0686\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0627\u0633\u062a<\/span><\/th>\n\u0645\u062b\u0627\u0644<\/span><\/th>\n<\/tr>\n<\/thead>\n
\u0639\u0645\u0644\u06a9\u0631\u062f<\/span><\/strong><\/td>\n\u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062f\u0631\u0622\u0645\u062f \u0633\u0627\u0644\u0627\u0646\u0647 \u0627\u0634\u062e\u0627\u0635 \u062d\u0642\u06cc\u0642\u06cc \u0648 \u062d\u0642\u0648\u0642\u06cc<\/span><\/td>\n\u0634\u0631\u06a9\u062a \u067e\u06cc\u0645\u0627\u0646\u06a9\u0627\u0631\u06cc\u060c \u0645\u063a\u0627\u0632\u0647\u200c\u062f\u0627\u0631\u060c \u067e\u0632\u0634\u06a9<\/span><\/td>\n<\/tr>\n
\u062d\u0642\u0648\u0642<\/span><\/strong><\/td>\n\u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062d\u0642\u0648\u0642 \u06a9\u0627\u0631\u06a9\u0646\u0627\u0646<\/span><\/td>\n\u06a9\u0627\u0631\u0641\u0631\u0645\u0627\u06cc\u06cc \u06a9\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u062d\u0642\u0648\u0642 \u0631\u0627 \u0627\u0634\u062a\u0628\u0627\u0647 \u0645\u062d\u0627\u0633\u0628\u0647 \u06a9\u0631\u062f\u0647<\/span><\/td>\n<\/tr>\n
\u062a\u06a9\u0644\u06cc\u0641\u06cc<\/span><\/strong><\/td>\n\u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u06a9\u0647 \u0634\u062e\u0635 \u062b\u0627\u0644\u062b \u0628\u0627\u06cc\u062f \u06a9\u0633\u0631 \u0648 \u067e\u0631\u062f\u0627\u062e\u062a \u06a9\u0646\u062f (\u0627\u062c\u0627\u0631\u0647\u060c \u062d\u0642\u0627\u0644\u0648\u06a9\u0627\u0644\u0647\u060c \u0633\u0647\u0627\u0645)<\/span><\/td>\n\u0645\u0633\u062a\u0623\u062c\u0631\u06cc \u06a9\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u0627\u062c\u0627\u0631\u0647 \u0631\u0627 \u06a9\u0633\u0631 \u0646\u06a9\u0631\u062f\u0647 \u0627\u0633\u062a<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u0646\u06a9\u062a\u0647 \u0645\u0647\u0645:<\/strong> \u0628\u0631\u06af \u062a\u0634\u062e\u06cc\u0635 \u0639\u0645\u0644\u06a9\u0631\u062f \u0634\u0627\u06cc\u0639\u200c\u062a\u0631\u06cc\u0646 \u0646\u0648\u0639 \u0627\u0633\u062a \u0648 \u0628\u06cc\u0634\u062a\u0631 \u0627\u0639\u062a\u0631\u0627\u0636\u0627\u062a \u0645\u0631\u0628\u0648\u0637 \u0628\u0647 \u0647\u0645\u06cc\u0646 \u0628\u0631\u06af\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f.<\/p><\/blockquote>\n

\u0645\u0647\u0644\u062a \u0627\u0639\u062a\u0631\u0627\u0636 \u0648 \u0639\u0648\u0627\u0642\u0628 \u0627\u0632 \u062f\u0633\u062a \u062f\u0627\u062f\u0646 \u0622\u0646 (\u0628\u0633\u06cc\u0627\u0631 \u0645\u0647\u0645)<\/h2>\n

\u0642\u0627\u0646\u0648\u0646:<\/span><\/strong>\u00a0\u0637\u0628\u0642 \u0645\u0627\u062f\u0647 \u06f2\u06f3\u06f8 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u200c\u0647\u0627\u06cc \u0645\u0633\u062a\u0642\u06cc\u0645\u060c \u0645\u0648\u062f\u06cc\u00a0<\/span>\u06f3\u06f0 \u0631\u0648\u0632<\/span><\/strong> \u0627\u0632 \u062a\u0627\u0631\u06cc\u062e \u0627\u0628\u0644\u0627\u063a \u0628\u0631\u06af \u062a\u0634\u062e\u06cc\u0635 \u0641\u0631\u0635\u062a \u062f\u0627\u0631\u062f \u0627\u0639\u062a\u0631\u0627\u0636 \u062e\u0648\u062f \u0631\u0627 \u062b\u0628\u062a \u06a9\u0646\u062f.<\/span><\/p>\n

\n\n\n\n\n\n\n\n
\u0648\u0636\u0639\u06cc\u062a<\/span><\/th>\n\u0646\u062a\u06cc\u062c\u0647<\/span><\/th>\n<\/tr>\n<\/thead>\n
\u0627\u0639\u062a\u0631\u0627\u0636 \u062f\u0631 \u06f3\u06f0 \u0631\u0648\u0632 \u0627\u0648\u0644<\/span><\/strong><\/td>\n\u067e\u0631\u0648\u0646\u062f\u0647 \u0648\u0627\u0631\u062f \u0641\u0631\u0627\u06cc\u0646\u062f \u062f\u0627\u062f\u0631\u0633\u06cc \u0645\u06cc\u200c\u0634\u0648\u062f<\/span><\/td>\n<\/tr>\n
\u0639\u062f\u0645 \u0627\u0639\u062a\u0631\u0627\u0636 \u062a\u0627 \u06f3\u06f0 \u0631\u0648\u0632 (\u0627\u0628\u0644\u0627\u063a \u0648\u0627\u0642\u0639\u06cc)<\/span><\/strong><\/td>\n\u0628\u0631\u06af \u062a\u0634\u062e\u06cc\u0635\u00a0<\/span>\u0642\u0637\u0639\u06cc<\/span><\/strong>\u00a0\u0645\u06cc\u200c\u0634\u0648\u062f \u0648 \u062f\u06cc\u06af\u0631 \u0646\u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u06cc\u062f \u0627\u0639\u062a\u0631\u0627\u0636 \u06a9\u0646\u06cc\u062f (\u062c\u0632 \u0627\u0632 \u0637\u0631\u06cc\u0642 \u062f\u06cc\u0648\u0627\u0646 \u0639\u062f\u0627\u0644\u062a \u0627\u062f\u0627\u0631\u06cc \u06a9\u0647 \u0633\u062e\u062a \u0648 \u0637\u0648\u0644\u0627\u0646\u06cc \u0627\u0633\u062a)<\/span><\/td>\n<\/tr>\n
\u0627\u0628\u0644\u0627\u063a \u0642\u0627\u0646\u0648\u0646\u06cc (\u067e\u0633\u062a\u06cc \u06cc\u0627 \u0627\u0644\u0635\u0627\u0642 \u0628\u0647 \u062f\u0631\u0628) \u0648 \u0639\u062f\u0645 \u0627\u0639\u062a\u0631\u0627\u0636<\/span><\/strong><\/td>\n\u0628\u0647 \u0645\u0646\u0632\u0644\u0647 \u0627\u0639\u062a\u0631\u0627\u0636 \u062a\u0644\u0642\u06cc \u0645\u06cc\u200c\u0634\u0648\u062f \u0648 \u067e\u0631\u0648\u0646\u062f\u0647 \u0645\u0633\u062a\u0642\u06cc\u0645\u0627\u064b \u0628\u0647 \u0647\u06cc\u0626\u062a \u062d\u0644 \u0627\u062e\u062a\u0644\u0627\u0641 \u0645\u06cc\u200c\u0631\u0648\u062f<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

\u06cc\u06a9 \u0627\u0634\u062a\u0628\u0627\u0647 \u0631\u0627\u06cc\u062c \u062f\u0631 \u062a\u0647\u0631\u0627\u0646:<\/strong> \u0628\u0633\u06cc\u0627\u0631\u06cc \u0627\u0632 \u06a9\u0633\u0628\u0647 \u0641\u06a9\u0631 \u0645\u06cc\u200c\u06a9\u0646\u0646\u062f \u00ab\u0627\u06af\u0631 \u06a9\u0627\u063a\u0630 \u0631\u0627 \u0646\u062e\u0648\u0627\u0646\u0645\u060c \u062a\u06a9\u0644\u06cc\u0641\u06cc \u0646\u062f\u0627\u0631\u0645\u00bb. \u0627\u0634\u062a\u0628\u0627\u0647! \u0642\u0627\u0646\u0648\u0646 \u0627\u0628\u0644\u0627\u063a \u0627\u0644\u06a9\u062a\u0631\u0648\u0646\u06cc\u06a9\u06cc \u06cc\u0627 \u067e\u0633\u062a\u06cc \u0631\u0627 \u0645\u0639\u062a\u0628\u0631 \u0645\u06cc\u200c\u062f\u0627\u0646\u062f. \u062d\u062a\u06cc \u0627\u06af\u0631 \u0628\u0631\u06af\u0647 \u0631\u0627 \u0646\u0628\u06cc\u0646\u06cc\u062f\u060c \u0645\u0647\u0644\u062a \u06f3\u06f0 \u0631\u0648\u0632\u0647 \u0627\u0632 \u062a\u0627\u0631\u06cc\u062e \u0627\u0628\u0644\u0627\u063a \u0642\u0627\u0646\u0648\u0646\u06cc \u0634\u0631\u0648\u0639 \u0645\u06cc\u200c\u0634\u0648\u062f.<\/p><\/blockquote>\n

\u0645\u0631\u0627\u062d\u0644 \u0641\u0631\u0627\u06cc\u0646\u062f \u062f\u0627\u062f\u0631\u0633\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc (\u06af\u0627\u0645 \u0628\u0647 \u06af\u0627\u0645)<\/h2>\n

\u06af\u0627\u0645 \u06f1:<\/strong> \u062b\u0628\u062a \u0627\u0639\u062a\u0631\u0627\u0636 \u062f\u0631 \u0645\u0647\u0644\u062a \u06f3\u06f0 \u0631\u0648\u0632\u0647<\/p>\n

\u0627\u0632 \u0637\u0631\u06cc\u0642 \u0633\u0627\u0645\u0627\u0646\u0647 `my.tax.gov.ir<\/a>` \u06cc\u0627 \u00ab\u0633\u0627\u0645\u0627\u0646\u0647 \u062b\u0628\u062a \u0627\u0639\u062a\u0631\u0627\u0636\u0627\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc\u00bb \u0627\u0639\u062a\u0631\u0627\u0636 \u062e\u0648\u062f \u0631\u0627 \u062b\u0628\u062a \u06a9\u0646\u06cc\u062f. \u0646\u06cc\u0627\u0632\u06cc \u0628\u0647 \u0645\u0631\u0627\u062c\u0639\u0647 \u062d\u0636\u0648\u0631\u06cc \u0627\u0648\u0644\u06cc\u0647 \u0646\u06cc\u0633\u062a.<\/p>\n

\u06af\u0627\u0645 \u06f2:<\/strong> \u0645\u0631\u062d\u0644\u0647 \u0645\u0627\u062f\u0647 \u06f2\u06f3\u06f8 (\u0631\u0641\u0639 \u0627\u062e\u062a\u0644\u0627\u0641 \u062f\u0631 \u0627\u062f\u0627\u0631\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a)<\/p>\n

\u0628\u0639\u062f \u0627\u0632 \u062b\u0628\u062a \u0627\u0639\u062a\u0631\u0627\u0636\u060c \u067e\u0631\u0648\u0646\u062f\u0647 \u0628\u0647 \u0631\u0626\u06cc\u0633 \u0627\u062f\u0627\u0631\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u06cc\u0627 \u0645\u0645\u06cc\u0632 \u06a9\u0644 \u0627\u0631\u062c\u0627\u0639 \u0645\u06cc\u200c\u0634\u0648\u062f. \u0627\u0648 \u0638\u0631\u0641 \u06f4\u06f5 \u0631\u0648\u0632 \u0628\u0631\u0631\u0633\u06cc \u0645\u062c\u062f\u062f \u0645\u06cc\u200c\u06a9\u0646\u062f.<\/p>\n

\u06f4 \u062d\u0627\u0644\u062a \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0631\u062e \u062f\u0647\u062f:<\/h3>\n\n\n\n\n\n\n\n\n
\u062d\u0627\u0644\u062a<\/span><\/th>\n\u062a\u0648\u0636\u06cc\u062d<\/span><\/th>\n\u0646\u062a\u06cc\u062c\u0647<\/span><\/th>\n<\/tr>\n<\/thead>\n
\u06f1<\/span><\/strong><\/td>\n\u0645\u0645\u06cc\u0632 \u06a9\u0644 \u06a9\u0627\u0645\u0644\u0627\u064b \u062d\u0642 \u0645\u0648\u062f\u06cc \u0631\u0627 \u0645\u06cc\u200c\u067e\u0630\u06cc\u0631\u062f \u0648 \u0628\u0631\u06af \u062a\u0634\u062e\u06cc\u0635 \u0631\u0627 \u0631\u062f \u0645\u06cc\u200c\u06a9\u0646\u062f<\/span><\/td>\n\u067e\u0631\u0648\u0646\u062f\u0647 \u0645\u062e\u062a\u0648\u0645\u0647 (\u0646\u0627\u062f\u0631)<\/span><\/td>\n<\/tr>\n
\u06f2<\/span><\/strong><\/td>\n\u0645\u0645\u06cc\u0632 \u06a9\u0644 \u0645\u0628\u0644\u063a \u0645\u0627\u0644\u06cc\u0627\u062a \u0631\u0627\u00a0<\/span>\u062a\u0639\u062f\u06cc\u0644 (\u06a9\u0645) \u0645\u06cc\u200c\u06a9\u0646\u062f<\/span><\/strong>\u00a0\u0648 \u0645\u0648\u062f\u06cc \u0645\u06cc\u200c\u067e\u0630\u06cc\u0631\u062f<\/span><\/td>\n\u0642\u0628\u0636 \u0635\u0627\u062f\u0631 \u0645\u06cc\u200c\u0634\u0648\u062f\u060c \u0645\u0627\u0644\u06cc\u0627\u062a \u062c\u062f\u06cc\u062f \u067e\u0631\u062f\u0627\u062e\u062a \u0645\u06cc\u200c\u0634\u0648\u062f<\/span><\/td>\n<\/tr>\n
\u06f3<\/span><\/strong><\/td>\n\u0645\u0645\u06cc\u0632 \u06a9\u0644 \u062a\u0639\u062f\u06cc\u0644 \u0645\u06cc\u200c\u06a9\u0646\u062f \u0627\u0645\u0627 \u0645\u0648\u062f\u06cc\u00a0<\/span>\u0642\u0628\u0648\u0644 \u0646\u062f\u0627\u0631\u062f<\/span><\/strong><\/td>\n\u067e\u0631\u0648\u0646\u062f\u0647 \u0628\u0647 \u0647\u06cc\u0626\u062a \u062d\u0644 \u0627\u062e\u062a\u0644\u0627\u0641 \u0645\u06cc\u200c\u0631\u0648\u062f (\u0628\u0627 \u0645\u0628\u0644\u063a \u062a\u0639\u062f\u06cc\u0644 \u0634\u062f\u0647)<\/span><\/td>\n<\/tr>\n
\u06f4<\/span><\/strong><\/td>\n\u0647\u06cc\u0686 \u062a\u0648\u0627\u0641\u0642\u06cc \u062d\u0627\u0635\u0644 \u0646\u0645\u06cc\u200c\u0634\u0648\u062f<\/span><\/td>\n\u067e\u0631\u0648\u0646\u062f\u0647 \u0628\u0647 \u0647\u06cc\u0626\u062a \u062d\u0644 \u0627\u062e\u062a\u0644\u0627\u0641 \u0645\u06cc\u200c\u0631\u0648\u062f (\u0628\u0627 \u0645\u0628\u0644\u063a \u0627\u0635\u0644\u06cc \u0628\u0631\u06af \u062a\u0634\u062e\u06cc\u0635)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u062a\u063a\u06cc\u06cc\u0631 \u0645\u0647\u0645 \u0642\u0627\u0646\u0648\u0646\u06cc (\u0627\u0632 \u062f\u06cc \u06f1\u06f4\u06f0\u06f0):<\/strong> \u0642\u0628\u0644\u0627\u064b \u0627\u06af\u0631 \u0645\u0645\u06cc\u0632 \u062a\u0639\u062f\u06cc\u0644 \u0645\u06cc\u200c\u06a9\u0631\u062f \u0648 \u0645\u0648\u062f\u06cc \u0642\u0628\u0648\u0644 \u0646\u062f\u0627\u0634\u062a\u060c \u067e\u0631\u0648\u0646\u062f\u0647 \u0628\u0627 \u0645\u0628\u0644\u063a \u0627\u0635\u0644\u06cc \u0628\u0647 \u0647\u06cc\u0626\u062a \u0645\u06cc\u200c\u0631\u0641\u062a. \u0627\u0644\u0627\u0646 \u0628\u0627 \u0645\u0628\u0644\u063a \u062a\u0639\u062f\u06cc\u0644 \u0634\u062f\u0647 \u0645\u06cc\u200c\u0631\u0648\u062f. \u06cc\u0639\u0646\u06cc \u0645\u0645\u06cc\u0632 \u0646\u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u0628\u0627 \u062a\u0639\u062f\u06cc\u0644 \u06a9\u0648\u0686\u06a9\u060c \u0645\u0648\u062f\u06cc \u0631\u0627 \u0628\u0631\u0627\u06cc \u0631\u0641\u062a\u0646 \u0628\u0647 \u0647\u06cc\u0626\u062a \u062c\u0631\u06cc\u0645\u0647 \u06a9\u0646\u062f.<\/p><\/blockquote>\n

\u06af\u0627\u0645 \u06f3:<\/strong> \u0647\u06cc\u0626\u062a \u062d\u0644 \u0627\u062e\u062a\u0644\u0627\u0641 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0628\u062f\u0648\u06cc (\u0645\u0627\u062f\u0647 \u06f2\u06f4\u06f4)<\/p>\n

\u0627\u06af\u0631 \u062f\u0631 \u0645\u0631\u062d\u0644\u0647 \u06f2\u06f3\u06f8 \u062a\u0648\u0627\u0641\u0642 \u0646\u0634\u0648\u062f\u060c \u067e\u0631\u0648\u0646\u062f\u0647 \u0628\u0647 \u0647\u06cc\u0626\u062a \u0628\u062f\u0648\u06cc \u0645\u06cc\u200c\u0631\u0648\u062f. \u0627\u06cc\u0646 \u0647\u06cc\u0626\u062a \u0627\u0632 \u0633\u0647 \u0639\u0636\u0648 \u062a\u0634\u06a9\u06cc\u0644 \u0645\u06cc\u200c\u0634\u0648\u062f: \u0645\u0645\u06cc\u0632 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc\u060c \u0642\u0627\u0636\u06cc \u062f\u0627\u062f\u06af\u0633\u062a\u0631\u06cc\u060c \u0646\u0645\u0627\u06cc\u0646\u062f\u0647 \u0635\u0646\u0641 \u06cc\u0627 \u062d\u0633\u0627\u0628\u0631\u0633.<\/p>\n

    \n
  • \u0645\u0647\u0644\u062a \u0631\u0633\u06cc\u062f\u06af\u06cc: \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u06f3\u06f0 \u0631\u0648\u0632<\/li>\n
  • \u0631\u0623\u06cc \u0647\u06cc\u0626\u062a \u0628\u062f\u0648\u06cc \u0642\u0627\u0628\u0644 \u0627\u0639\u062a\u0631\u0627\u0636 \u0628\u0647 \u0647\u06cc\u0626\u062a \u062a\u062c\u062f\u06cc\u062f\u0646\u0638\u0631 \u0627\u0633\u062a (\u0638\u0631\u0641 \u06f2\u06f0 \u0631\u0648\u0632)<\/li>\n<\/ul>\n

    \u06af\u0627\u0645 \u06f4:<\/strong> \u0647\u06cc\u0626\u062a \u062d\u0644 \u0627\u062e\u062a\u0644\u0627\u0641 \u062a\u062c\u062f\u06cc\u062f\u0646\u0638\u0631<\/p>\n

    \u0627\u06af\u0631 \u0628\u0647 \u0631\u0623\u06cc \u0628\u062f\u0648\u06cc \u0627\u0639\u062a\u0631\u0627\u0636 \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u06cc\u062f\u060c \u067e\u0631\u0648\u0646\u062f\u0647 \u0628\u0647 \u0647\u06cc\u0626\u062a \u062a\u062c\u062f\u06cc\u062f\u0646\u0638\u0631 \u0645\u06cc\u200c\u0631\u0648\u062f. \u0631\u0623\u06cc \u0627\u06cc\u0646 \u0647\u06cc\u0626\u062a **\u0642\u0637\u0639\u06cc** \u0627\u0633\u062a (\u0642\u0627\u0628\u0644 \u0634\u06a9\u0627\u06cc\u062a \u062f\u0631 \u062f\u06cc\u0648\u0627\u0646 \u0639\u062f\u0627\u0644\u062a \u0627\u062f\u0627\u0631\u06cc\u060c \u0627\u0645\u0627 \u0647\u0632\u06cc\u0646\u0647\u200c\u0628\u0631 \u0648 \u0632\u0645\u0627\u0646\u200c\u0628\u0631).<\/p>\n

    \u0645\u062b\u0627\u0644 \u0648\u0627\u0642\u0639\u06cc \u0627\u0632 \u06cc\u06a9 \u067e\u0631\u0648\u0646\u062f\u0647 \u062f\u0631 \u062a\u0647\u0631\u0627\u0646 (\u062a\u0648\u0644\u06cc\u062f\u06cc \u06a9\u0641\u0634)<\/strong><\/p>\n

    \u0634\u0631\u06a9\u062a \u06a9\u0641\u0634\u200c\u0633\u0627\u0632\u06cc \u062f\u0631 \u062e\u06cc\u0627\u0628\u0627\u0646 \u0645\u0648\u0644\u0648\u06cc \u062a\u0647\u0631\u0627\u0646:<\/p>\n

    \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0627\u0631\u0633\u0627\u0644\u06cc:<\/strong> \u062f\u0631\u0622\u0645\u062f \u06f5 \u0645\u06cc\u0644\u06cc\u0627\u0631\u062f \u062a\u0648\u0645\u0627\u0646\u060c \u0647\u0632\u06cc\u0646\u0647 \u06f3.\u06f5 \u0645\u06cc\u0644\u06cc\u0627\u0631\u062f \u062a\u0648\u0645\u0627\u0646\u060c \u0633\u0648\u062f \u0645\u0634\u0645\u0648\u0644 \u06f1.\u06f5 \u0645\u06cc\u0644\u06cc\u0627\u0631\u062f \u062a\u0648\u0645\u0627\u0646\u060c \u0645\u0627\u0644\u06cc\u0627\u062a \u06f3\u06f7\u06f5 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646
    \n– \u0628\u0631\u06af \u062a\u0634\u062e\u06cc\u0635 \u0635\u0627\u062f\u0631\u0647: \u062f\u0631\u0622\u0645\u062f \u06f8 \u0645\u06cc\u0644\u06cc\u0627\u0631\u062f \u062a\u0648\u0645\u0627\u0646 (\u0628\u0627 \u0627\u0633\u062a\u0646\u0627\u062f \u0628\u0647 \u06af\u0631\u062f\u0634 \u062d\u0633\u0627\u0628 \u0628\u0627\u0646\u06a9\u06cc)\u060c \u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645 \u0634\u062f\u0647 \u06f4.\u06f5 \u0645\u06cc\u0644\u06cc\u0627\u0631\u062f \u062a\u0648\u0645\u0627\u0646\u060c \u0633\u0648\u062f \u0645\u0634\u0645\u0648\u0644 \u06f3.\u06f5 \u0645\u06cc\u0644\u06cc\u0627\u0631\u062f \u062a\u0648\u0645\u0627\u0646\u060c \u0645\u0627\u0644\u06cc\u0627\u062a \u06f8\u06f7\u06f5 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646<\/p>\n

    \u062f\u0644\u06cc\u0644 \u0627\u062e\u062a\u0644\u0627\u0641:<\/strong> \u06f3 \u0645\u06cc\u0644\u06cc\u0627\u0631\u062f \u062a\u0648\u0645\u0627\u0646 \u0627\u0632 \u06af\u0631\u062f\u0634 \u062d\u0633\u0627\u0628\u060c \u062c\u0627\u0628\u0647\u200c\u062c\u0627\u06cc\u06cc \u0648\u062c\u0647 \u0628\u06cc\u0646 \u062d\u0633\u0627\u0628\u200c\u0647\u0627\u06cc \u062e\u0648\u062f \u0634\u0631\u06a9\u062a \u0628\u0648\u062f\u0647\u060c \u0646\u0647 \u0641\u0631\u0648\u0634 \u0648\u0627\u0642\u0639\u06cc.<\/p>\n

    \u0641\u0631\u0627\u06cc\u0646\u062f \u0637\u06cc \u0634\u062f\u0647:<\/strong><\/p>\n

      \n
    1. \u062b\u0628\u062a \u0627\u0639\u062a\u0631\u0627\u0636 \u062f\u0631 \u0633\u0627\u0645\u0627\u0646\u0647 (\u0638\u0631\u0641 \u06f3\u06f0 \u0631\u0648\u0632)<\/li>\n
    2. \u0645\u0631\u062d\u0644\u0647 \u06f2\u06f3\u06f8: \u0645\u0645\u06cc\u0632 \u06a9\u0644 \u067e\u0633 \u0627\u0632 \u0628\u0631\u0631\u0633\u06cc \u0627\u0633\u0646\u0627\u062f\u060c \u062f\u0631\u0622\u0645\u062f \u0631\u0627 \u0628\u0647 \u06f6 \u0645\u06cc\u0644\u06cc\u0627\u0631\u062f \u062a\u0648\u0645\u0627\u0646 \u062a\u0639\u062f\u06cc\u0644 \u06a9\u0631\u062f (\u0645\u0627\u0644\u06cc\u0627\u062a \u06f5\u06f2\u06f5 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646)<\/li>\n
    3. \u0634\u0631\u06a9\u062a \u0646\u067e\u0630\u06cc\u0631\u0641\u062a \u0648 \u067e\u0631\u0648\u0646\u062f\u0647 \u0628\u0647 \u0647\u06cc\u0626\u062a \u0628\u062f\u0648\u06cc \u0631\u0641\u062a<\/li>\n
    4. \u0647\u06cc\u0626\u062a \u0628\u062f\u0648\u06cc \u0628\u0627 \u0627\u0633\u062a\u0646\u0627\u062f \u0628\u0647 \u06af\u0631\u062f\u0634 \u062d\u0633\u0627\u0628\u200c\u0647\u0627\u06cc \u062f\u0627\u062e\u0644\u06cc\u060c \u062f\u0631\u0622\u0645\u062f \u0631\u0627 \u06f5.\u06f5 \u0645\u06cc\u0644\u06cc\u0627\u0631\u062f \u062a\u0648\u0645\u0627\u0646 \u062a\u0639\u06cc\u06cc\u0646 \u06a9\u0631\u062f (\u0645\u0627\u0644\u06cc\u0627\u062a \u06f4\u06f3\u06f7 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646)<\/li>\n
    5. \u0634\u0631\u06a9\u062a \u0631\u0623\u06cc \u0631\u0627 \u067e\u0630\u06cc\u0631\u0641\u062a \u0648 \u0645\u0627\u0644\u06cc\u0627\u062a \u0631\u0627 \u067e\u0631\u062f\u0627\u062e\u062a \u06a9\u0631\u062f<\/li>\n<\/ol>\n

      \u0646\u062a\u06cc\u062c\u0647:<\/strong> \u062d\u062f\u0648\u062f \u06f4\u06f4\u06f0 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646 \u062f\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a \u0635\u0631\u0641\u0647\u200c\u062c\u0648\u06cc\u06cc \u0634\u062f.<\/p>\n

      \"\u0628\u062e\u0634\u0646\u0627\u0645\u0647
      \u0628\u062e\u0634\u0646\u0627\u0645\u0647 \u0646\u062d\u0648\u0647 \u0627\u0639\u062a\u0631\u0627\u0636 \u0628\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u0642\u0637\u0639\u06cc \u0634\u062f\u0647 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647<\/strong><\/figcaption><\/figure>\n

      \u0646\u0645\u0648\u0646\u0647 \u0645\u062a\u0646 \u0627\u0639\u062a\u0631\u0627\u0636 \u0628\u0647 \u0628\u0631\u06af \u062a\u0634\u062e\u06cc\u0635 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc (\u0642\u0627\u0644\u0628 \u0633\u0627\u062f\u0647)<\/h3>\n

      \u0645\u0648\u0636\u0648\u0639: \u0627\u0639\u062a\u0631\u0627\u0636 \u0628\u0647 \u0628\u0631\u06af \u062a\u0634\u062e\u06cc\u0635 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0634\u0645\u0627\u0631\u0647 XXXXX \u0645\u0648\u0631\u062e XX\/XX\/\u06f1\u06f4\u06f0\u06f4<\/p>\n

      \u0627\u06cc\u0646\u062c\u0627\u0646\u0628 [\u0646\u0627\u0645 \u0648 \u0646\u0627\u0645 \u062e\u0627\u0646\u0648\u0627\u062f\u06af\u06cc]\u060c \u06a9\u062f \u0645\u0644\u06cc [\u06a9\u062f \u0645\u0644\u06cc]\u060c \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 [\u0635\u0627\u062d\u0628 \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631\/\u0645\u062f\u06cc\u0631 \u0634\u0631\u06a9\u062a]\u060c \u0628\u0647 \u0645\u0628\u0644\u063a \u0645\u0627\u0644\u06cc\u0627\u062a \u062a\u0639\u06cc\u06cc\u0646 \u0634\u062f\u0647 \u062f\u0631 \u0628\u0631\u06af \u062a\u0634\u062e\u06cc\u0635 \u0641\u0648\u0642 \u0627\u0639\u062a\u0631\u0627\u0636 \u062f\u0627\u0631\u0645.<\/p>\n

      \u062f\u0644\u0627\u06cc\u0644 \u0627\u0639\u062a\u0631\u0627\u0636:<\/strong><\/p>\n

        \n
      1. \u062f\u0631\u0622\u0645\u062f \u0627\u0628\u0631\u0627\u0632\u06cc \u062f\u0631 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0628\u0627 \u0645\u062f\u0627\u0631\u06a9 \u067e\u06cc\u0648\u0633\u062a (\u0635\u0648\u0631\u062a \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0641\u0635\u0644\u06cc\u060c \u0635\u0648\u0631\u062a\u062d\u0633\u0627\u0628\u200c\u0647\u0627\u06cc \u0627\u0644\u06a9\u062a\u0631\u0648\u0646\u06cc\u06a9\u06cc) \u0645\u0637\u0627\u0628\u0642\u062a \u062f\u0627\u0631\u062f\u060c \u0627\u0645\u0627 \u062f\u0631 \u0628\u0631\u06af \u062a\u0634\u062e\u06cc\u0635 \u0628\u062f\u0648\u0646 \u0627\u0631\u0627\u0626\u0647 \u0645\u0633\u062a\u0646\u062f \u0627\u0641\u0632\u0627\u06cc\u0634 \u06cc\u0627\u0641\u062a\u0647 \u0627\u0633\u062a.<\/li>\n
      2. \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u0627\u0628\u0631\u0627\u0632\u06cc (\u0641\u0627\u06a9\u062a\u0648\u0631\u0647\u0627\u06cc \u062e\u0631\u06cc\u062f\u060c \u062d\u0642\u0648\u0642 \u0648 \u062f\u0633\u062a\u0645\u0632\u062f\u060c \u0627\u062c\u0627\u0631\u0647) \u0628\u0647 \u0637\u0648\u0631 \u06a9\u0627\u0645\u0644 \u0645\u0633\u062a\u0646\u062f \u0627\u0633\u062a \u0627\u0645\u0627 \u0645\u0648\u0631\u062f \u067e\u0630\u06cc\u0631\u0634 \u0642\u0631\u0627\u0631 \u0646\u06af\u0631\u0641\u062a\u0647 \u0627\u0633\u062a.<\/li>\n
      3. \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0648\u0636\u0648\u0639 \u0645\u0627\u062f\u0647 [\u0645\u062b\u0644\u0627\u064b \u06f1\u06f0\u06f1 \u06cc\u0627 \u06f8\u06f1] \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u200c\u0647\u0627\u06cc \u0645\u0633\u062a\u0642\u06cc\u0645 \u062f\u0631 \u0645\u062d\u0627\u0633\u0628\u0647 \u0644\u062d\u0627\u0638 \u0646\u0634\u062f\u0647 \u0627\u0633\u062a.<\/li>\n<\/ol>\n

        \u0645\u0633\u062a\u0646\u062f\u0627\u062a \u067e\u06cc\u0648\u0633\u062a:<\/strong><\/em><\/p>\n

          \n
        1. \u0641\u062a\u0648\u06a9\u067e\u06cc \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u062a\u0633\u0644\u06cc\u0645\u06cc<\/li>\n
        2. \u0641\u0627\u06a9\u062a\u0648\u0631\u0647\u0627\u06cc \u062e\u0631\u06cc\u062f \u0648 \u0641\u0631\u0648\u0634<\/li>\n
        3. \u06af\u0631\u062f\u0634 \u062d\u0633\u0627\u0628 \u0628\u0627\u0646\u06a9\u06cc \u0628\u0627 \u062a\u0641\u06a9\u06cc\u06a9 \u0648\u0627\u0631\u06cc\u0632\u0647\u0627\u06cc \u063a\u06cc\u0631\u0645\u0631\u062a\u0628\u0637 \u0628\u0627 \u0641\u0631\u0648\u0634<\/li>\n
        4. \u0645\u062f\u0627\u0631\u06a9 \u0645\u0631\u0628\u0648\u0637 \u0628\u0647 \u0645\u0639\u0627\u0641\u06cc\u062a\u200c\u0647\u0627<\/li>\n<\/ol>\n

          \u062f\u0631\u062e\u0648\u0627\u0633\u062a:<\/strong> \u0631\u0633\u06cc\u062f\u06af\u06cc \u0645\u062c\u062f\u062f \u0648 \u0627\u0635\u0644\u0627\u062d \u0628\u0631\u06af \u062a\u0634\u062e\u06cc\u0635 \u0628\u0631 \u0627\u0633\u0627\u0633 \u0645\u062f\u0627\u0631\u06a9 \u0627\u0628\u0631\u0627\u0632\u06cc.<\/p>\n

          [\u0627\u0645\u0636\u0627 \u0648 \u062a\u0627\u0631\u06cc\u062e]<\/em><\/p>\n

          \u0645\u062f\u0627\u0631\u06a9 \u0645\u0648\u0631\u062f \u0646\u06cc\u0627\u0632 \u0628\u0631\u0627\u06cc \u0627\u0639\u062a\u0631\u0627\u0636 (\u0686\u06a9\u200c\u0644\u06cc\u0633\u062a)<\/h2>\n\n\n\n\n\n\n\n\n\n\n\n
          \u0645\u062f\u0627\u0631\u06a9<\/span><\/th>\n\u062a\u0648\u0636\u06cc\u062d<\/span><\/th>\n<\/tr>\n<\/thead>\n
          \u0641\u062a\u0648\u06a9\u067e\u06cc \u0628\u0631\u06af \u062a\u0634\u062e\u06cc\u0635<\/span><\/strong><\/td>\n\u0627\u0635\u0644 \u06cc\u0627 \u062a\u0635\u0648\u06cc\u0631 \u0634\u0641\u0627\u0641<\/span><\/td>\n<\/tr>\n
          \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u062a\u0633\u0644\u06cc\u0645\u06cc<\/span><\/strong><\/td>\n\u0646\u0633\u062e\u0647 \u062b\u0628\u062a \u0634\u062f\u0647 \u062f\u0631 \u0633\u0627\u0645\u0627\u0646\u0647<\/span><\/td>\n<\/tr>\n
          \u0641\u0627\u06a9\u062a\u0648\u0631\u0647\u0627\u06cc \u062e\u0631\u06cc\u062f \u0648 \u0641\u0631\u0648\u0634<\/span><\/strong><\/td>\n\u0628\u0627 \u062a\u0623\u06cc\u06cc\u062f \u0637\u0631\u0641\u06cc\u0646<\/span><\/td>\n<\/tr>\n
          \u06af\u0631\u062f\u0634 \u062d\u0633\u0627\u0628 \u0628\u0627\u0646\u06a9\u06cc<\/span><\/strong><\/td>\n\u0628\u0627 \u062a\u0641\u06a9\u06cc\u06a9 \u0648\u0627\u0631\u06cc\u0632\u0647\u0627\u06cc \u062a\u062c\u0627\u0631\u06cc \u0648 \u063a\u06cc\u0631\u062a\u062c\u0627\u0631\u06cc<\/span><\/td>\n<\/tr>\n
          \u0645\u062f\u0627\u0631\u06a9 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627 (\u0627\u062c\u0627\u0631\u0647\u060c \u062d\u0642\u0648\u0642\u060c \u0628\u06cc\u0645\u0647)<\/span><\/strong><\/td>\n\u0642\u0631\u0627\u0631\u062f\u0627\u062f\u0647\u0627\u060c \u0641\u06cc\u0634\u200c\u0647\u0627\u06cc \u062d\u0642\u0648\u0642 \u0648 \u0628\u06cc\u0645\u0647<\/span><\/td>\n<\/tr>\n
          \u0645\u062f\u0627\u0631\u06a9 \u0645\u0631\u0628\u0648\u0637 \u0628\u0647 \u0645\u0639\u0627\u0641\u06cc\u062a\u200c\u0647\u0627<\/span><\/strong><\/td>\n\u067e\u0631\u0648\u0627\u0646\u0647 \u0628\u0647\u0631\u0647\u200c\u0628\u0631\u062f\u0627\u0631\u06cc\u060c \u062c\u0648\u0627\u0632 \u06a9\u0633\u0628\u060c \u062a\u0623\u06cc\u06cc\u062f\u06cc\u0647 \u0645\u0646\u0627\u0637\u0642 \u0622\u0632\u0627\u062f \u0648 \u063a\u06cc\u0631\u0647<\/span><\/td>\n<\/tr>\n
          \u0648\u06a9\u0627\u0644\u062a\u0646\u0627\u0645\u0647 (\u062f\u0631 \u0635\u0648\u0631\u062a \u0627\u0642\u062f\u0627\u0645 \u062a\u0648\u0633\u0637 \u0646\u0645\u0627\u06cc\u0646\u062f\u0647)<\/span><\/strong><\/td>\n\u0628\u0627 \u0645\u0647\u0631 \u0648 \u0627\u0645\u0636\u0627\u06cc \u0645\u0648\u062f\u06cc<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

          \u062c\u0631\u0627\u0626\u0645 \u0648 \u0639\u0648\u0627\u0642\u0628 \u0639\u062f\u0645 \u067e\u0631\u062f\u0627\u062e\u062a \u0628\u0647 \u0645\u0648\u0642\u0639<\/h3>\n\n\n\n\n\n\n\n
          \u0648\u0636\u0639\u06cc\u062a<\/span><\/th>\n\u062c\u0631\u06cc\u0645\u0647<\/span><\/th>\n<\/tr>\n<\/thead>\n
          \u0639\u062f\u0645 \u067e\u0631\u062f\u0627\u062e\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u062f\u0631 \u0645\u0647\u0644\u062a \u0645\u0642\u0631\u0631 (\u06f3\u06f0 \u0631\u0648\u0632 \u067e\u0633 \u0627\u0632 \u0642\u0637\u0639\u06cc \u0634\u062f\u0646)<\/span><\/td>\n\u06f2.\u06f5\u066a \u0628\u0647 \u0627\u0632\u0627\u06cc \u0647\u0631 \u0645\u0627\u0647 \u062a\u0623\u062e\u06cc\u0631<\/span><\/td>\n<\/tr>\n
          \u0639\u062f\u0645 \u062a\u0633\u0644\u06cc\u0645 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0648 \u0635\u062f\u0648\u0631 \u0628\u0631\u06af \u062a\u0634\u062e\u06cc\u0635 \u0628\u0631\u0622\u0648\u0631\u062f\u06cc<\/span><\/td>\n\u062a\u0627 \u06f3\u06f0\u066a \u0645\u0627\u0644\u06cc\u0627\u062a (\u0628\u0631\u0627\u06cc \u0627\u0634\u062e\u0627\u0635 \u062d\u0642\u0648\u0642\u06cc)<\/span><\/td>\n<\/tr>\n
          \u06a9\u062a\u0645\u0627\u0646 \u062f\u0631\u0622\u0645\u062f \u0648 \u0639\u062f\u0645 \u0627\u0639\u062a\u0631\u0627\u0636 \u0645\u0624\u062b\u0631<\/span><\/td>\n\u0639\u0644\u0627\u0648\u0647 \u0628\u0631 \u062c\u0631\u06cc\u0645\u0647\u060c \u0627\u0645\u06a9\u0627\u0646 \u0645\u0633\u062f\u0648\u062f \u0634\u062f\u0646 \u062d\u0633\u0627\u0628 \u0648 \u0645\u0645\u0646\u0648\u0639\u06cc\u062a \u062e\u0631\u0648\u062c \u0627\u0632 \u06a9\u0634\u0648\u0631<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

          \u0646\u06a9\u062a\u0647 \u0627\u0645\u06cc\u062f\u0648\u0627\u0631\u06a9\u0646\u0646\u062f\u0647:<\/strong> \u0627\u06af\u0631 \u062f\u0631 \u0645\u0647\u0644\u062a \u0627\u0639\u062a\u0631\u0627\u0636 \u06a9\u0646\u06cc\u062f \u0648 \u067e\u0631\u0648\u0646\u062f\u0647 \u062f\u0631 \u062c\u0631\u06cc\u0627\u0646 \u0628\u0627\u0634\u062f\u060c \u062c\u0631\u06cc\u0645\u0647 \u062f\u06cc\u0631\u06a9\u0631\u062f \u0645\u062a\u0648\u0642\u0641 \u0645\u06cc\u200c\u0634\u0648\u062f. \u0647\u0645\u0686\u0646\u06cc\u0646 \u062f\u0631 \u0635\u0648\u0631\u062a \u062a\u0648\u0627\u0641\u0642 \u062f\u0631 \u0645\u0631\u062d\u0644\u0647 \u06f2\u06f3\u06f8\u060c \u0627\u063a\u0644\u0628 \u06f4\u06f0\u066a \u062c\u0631\u0627\u06cc\u0645 \u0628\u062e\u0634\u0648\u062f\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f.<\/p><\/blockquote>\n

          \u0622\u0646\u0686\u0647 \u0628\u0627\u06cc\u062f \u0628\u0647 \u062e\u0627\u0637\u0631 \u0628\u0633\u067e\u0627\u0631\u06cc\u062f<\/h3>\n\n\n\n\n\n\n\n\n\n\n
          \u0633\u0648\u0627\u0644<\/span><\/th>\n\u067e\u0627\u0633\u062e \u062e\u0644\u0627\u0635\u0647<\/span><\/th>\n<\/tr>\n<\/thead>\n
          \u0628\u0631\u06af \u062a\u0634\u062e\u06cc\u0635 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0686\u06cc\u0633\u062a\u061f<\/span><\/td>\n\u0633\u0646\u062f\u06cc \u06a9\u0647 \u0645\u0628\u0644\u063a \u0642\u0637\u0639\u06cc \u06cc\u0627 \u0645\u0634\u0631\u0648\u0637 \u0645\u0627\u0644\u06cc\u0627\u062a \u0634\u0645\u0627 \u0631\u0627 \u0627\u0639\u0644\u0627\u0645 \u0645\u06cc\u200c\u06a9\u0646\u062f<\/span><\/td>\n<\/tr>\n
          \u0686\u0647 \u0645\u062f\u062a \u0641\u0631\u0635\u062a \u0627\u0639\u062a\u0631\u0627\u0636 \u062f\u0627\u0631\u0645\u061f<\/span><\/td>\n\u06f3\u06f0 \u0631\u0648\u0632<\/span><\/strong>\u00a0\u0627\u0632 \u062a\u0627\u0631\u06cc\u062e \u0627\u0628\u0644\u0627\u063a<\/span><\/td>\n<\/tr>\n
          \u0627\u06af\u0631 \u0627\u0639\u062a\u0631\u0627\u0636 \u0646\u06a9\u0646\u0645 \u0686\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f\u061f<\/span><\/td>\n\u0628\u0631\u06af \u062a\u0634\u062e\u06cc\u0635 \u0642\u0637\u0639\u06cc \u0645\u06cc\u200c\u0634\u0648\u062f \u0648 \u0628\u0627\u06cc\u062f \u0647\u0645\u0627\u0646 \u0645\u0628\u0644\u063a \u0631\u0627 \u0628\u067e\u0631\u062f\u0627\u0632\u06cc\u062f<\/span><\/td>\n<\/tr>\n
          \u0645\u0631\u0627\u062d\u0644 \u062f\u0627\u062f\u0631\u0633\u06cc \u0686\u06af\u0648\u0646\u0647 \u0627\u0633\u062a\u061f<\/span><\/td>\n\u06f1. \u0627\u0639\u062a\u0631\u0627\u0636 \u06f3\u06f0 \u0631\u0648\u0632\u0647 \u2192 \u06f2. \u0645\u0627\u062f\u0647 \u06f2\u06f3\u06f8 (\u062a\u0648\u0627\u0641\u0642 \u0628\u0627 \u0645\u0645\u06cc\u0632 \u06a9\u0644) \u2192 \u06f3. \u0647\u06cc\u0626\u062a \u0628\u062f\u0648\u06cc \u2192 \u06f4. \u0647\u06cc\u0626\u062a \u062a\u062c\u062f\u06cc\u062f\u0646\u0638\u0631<\/span><\/td>\n<\/tr>\n
          \u0628\u0647\u062a\u0631\u06cc\u0646 \u0645\u0631\u062d\u0644\u0647 \u0628\u0631\u0627\u06cc \u062a\u0648\u0627\u0641\u0642 \u06a9\u062f\u0627\u0645 \u0627\u0633\u062a\u061f<\/span><\/td>\n\u0645\u0631\u062d\u0644\u0647 \u0645\u0627\u062f\u0647 \u06f2\u06f3\u06f8 (\u06a9\u0645 \u0647\u0632\u06cc\u0646\u0647\u200c\u062a\u0631\u06cc\u0646 \u0648 \u0633\u0631\u06cc\u0639\u200c\u062a\u0631\u06cc\u0646)<\/span><\/td>\n<\/tr>\n
          \u0622\u06cc\u0627 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0645 \u062e\u0648\u062f\u0645 \u0627\u0639\u062a\u0631\u0627\u0636 \u06a9\u0646\u0645\u061f<\/span><\/td>\n\u0628\u0644\u0647\u060c \u0627\u0645\u0627 \u0628\u0647\u062a\u0631 \u0627\u0633\u062a \u0628\u0627 \u06a9\u0645\u06a9 \u0645\u0634\u0627\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u06cc\u0627 \u062d\u0642\u0648\u0642\u06cc<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

          \u062f\u0631\u06cc\u0627\u0641\u062a \u0628\u0631\u06af \u062a\u0634\u062e\u06cc\u0635 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u067e\u0627\u06cc\u0627\u0646 \u062f\u0646\u06cc\u0627 \u0646\u06cc\u0633\u062a. \u0627\u06cc\u0646 \u0628\u0631\u06af\u0647 \u0641\u0642\u0637 \u0634\u0631\u0648\u0639 \u06cc\u06a9 \u0641\u0631\u0627\u06cc\u0646\u062f \u0627\u0633\u062a. \u0642\u0627\u0646\u0648\u0646 \u0628\u0647 \u0634\u0645\u0627 \u062d\u0642 \u062f\u0641\u0627\u0639 \u062f\u0627\u062f\u0647 \u0627\u0633\u062a. \u0627\u0645\u0627 \u0645\u0647\u0644\u062a \u06f3\u06f0 \u0631\u0648\u0632\u0647 \u0631\u0627 \u0647\u0631\u06af\u0632 \u0627\u0632 \u062f\u0633\u062a \u0646\u062f\u0647\u06cc\u062f.<\/p>\n

          \u0627\u06af\u0631:<\/strong><\/p>\n

            \n
          • \u0628\u0631\u06af \u062a\u0634\u062e\u06cc\u0635 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062f\u0631\u06cc\u0627\u0641\u062a \u06a9\u0631\u062f\u0647\u200c\u0627\u06cc\u062f \u0648 \u0628\u0647 \u0622\u0646 \u0627\u0639\u062a\u0631\u0627\u0636 \u062f\u0627\u0631\u06cc\u062f<\/li>\n
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          • \u0645\u06cc\u200c\u062e\u0648\u0627\u0647\u06cc\u062f \u062f\u0631 \u0645\u0631\u062d\u0644\u0647 \u0645\u0627\u062f\u0647 \u06f2\u06f3\u06f8 \u0628\u0647 \u062a\u0648\u0627\u0641\u0642 \u0628\u0631\u0633\u06cc\u062f \u062a\u0627 \u067e\u0631\u0648\u0646\u062f\u0647 \u0628\u0647 \u0647\u06cc\u0626\u062a \u0646\u0631\u0648\u062f<\/li>\n<\/ul>\n

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              \n
            • \u0627\u0639\u062a\u0631\u0627\u0636 \u0634\u0645\u0627 \u0631\u0627 \u062f\u0631 \u0645\u0647\u0644\u062a \u0642\u0627\u0646\u0648\u0646\u06cc \u062b\u0628\u062a \u0645\u06cc\u200c\u06a9\u0646\u06cc\u0645<\/li>\n
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