\u0648\u0642\u0639 \u0627\u0644\u0631\u0626\u064a\u0633 \u0639\u0628\u062f\u0627\u0644\u0641\u062a\u0627\u062d \u0627\u0644\u0633\u064a\u0633\u064a \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0631\u0642\u0645 83 \u0644\u0633\u0646\u0629 2020 \u0628\u062a\u0639\u062f\u064a\u0644 \u0628\u0639\u0636 \u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0631\u0642\u0645 147 \u0644\u0633\u0646\u0629 1984 \u0628\u0641\u0631\u0636 \u0631\u0633\u0648\u0645 \u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u062f\u0648\u0644\u0629.<\/p>\n
\u062a\u0645 \u0646\u0634\u0631 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0641\u064a \u0627\u0644\u062c\u0631\u064a\u062f\u0629 \u0627\u0644\u0631\u0633\u0645\u064a\u0629\u060c \u0641\u064a \u0639\u062f\u062f\u0647\u0627 \u0627\u0644\u0635\u0627\u062f\u0631 \u0627\u0644\u062b\u0644\u0627\u062b\u0627\u0621.<\/p>\n
\u0648\u064a\u062a\u0636\u0645\u0646 \u0627\u0644\u0642\u0631\u0627\u0631 \u062a\u0639\u062f\u064a\u0644 \u0644\u0628\u0639\u0636 \u0627\u0644\u0646\u0633\u0628 \u0627\u0644\u062a\u064a \u0643\u0627\u0646\u062a \u0645\u0641\u0631\u0648\u0636\u0629 \u0641\u064a \u0627\u0644\u0633\u0627\u0628\u0642 \u0639\u0644\u0649 \u0628\u0639\u0636 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0648\u0627\u0644\u0633\u0644\u0639\u060c \u0648\u0625\u0636\u0627\u0641\u0629 \u0631\u0633\u0648\u0645 \u062c\u062f\u064a\u062f\u0629 \u0639\u0644\u0649 \u0633\u0644\u0639 \u0648\u062e\u062f\u0645\u0627\u062a \u0623\u062e\u0631\u0649\u060c \u0648\u0627\u0644\u062a\u064a \u062c\u0627\u0621\u062a \u0643\u0627\u0644\u0622\u062a\u064a:<\/p>\n
1.<\/strong>\u00a0\u064a\u062a\u0645 \u0641\u0631\u0636 \u062c\u0646\u064a\u0647\u0627\u0646 \u0639\u0644\u0649 \u0643\u0644 \u0648\u0639\u0627\u0621 \u0645\u0646 \u0627\u0644\u0623\u0648\u0639\u064a\u0629 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u0645\u063a\u0629 \u0627\u0644\u0646\u0648\u0639\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0643\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u0645\u063a\u0629 \u0639\u0644\u064a\u0647\u0627 \u0645\u0646 \u0641\u0626\u0629 \u0627\u0644\u062e\u0645\u0633\u0629 \u0642\u0631\u0648\u0634 \u0641\u0623\u0643\u062b\u0631\u060c \u0648\u064a\u0639\u0641\u0649 \u0645\u0646 \u0642\u064a\u0645\u0629 \u0627\u0644\u0631\u0633\u0645 \u0623\u0633\u0637\u0648\u0627\u0646\u0627\u062a \u0627\u0644\u0628\u0648\u062a\u0627\u062c\u0627\u0632\u060c \u0648\u062a\u0630\u0627\u0643\u0631 \u0646\u0642\u0644 \u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0628\u0648\u0633\u0627\u0626\u0644 \u0627\u0644\u0646\u0642\u0644 \u0627\u0644\u0628\u0631\u0649 \u0648\u0627\u0644\u0633\u0643\u0643 \u0627\u0644\u062d\u062f\u064a\u062f\u064a\u0629.<\/p>\n 2.<\/strong>\u00a05 \u062c\u0646\u064a\u0647\u0627\u062a \u0639\u0644\u0649 \u0627\u0633\u062a\u062e\u0631\u0627\u062c \u0643\u0644 \u0635\u062d\u064a\u0641\u0629 \u0645\u0646 \u0635\u0648\u0631 \u0627\u0644\u0645\u062d\u0631\u0631\u0627\u062a \u0627\u0644\u0631\u0633\u0645\u064a\u0629 \u0645\u0646 \u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0634\u0647\u0631 \u0627\u0644\u0639\u0642\u0627\u0631\u0649.<\/p>\n 3.<\/strong>\u00a0(2%) \u0645\u0646 \u0642\u064a\u0645\u0629 \u0643\u0644 \u0633\u0644\u0639\u0629 \u062a\u0634\u062a\u0631\u0649 \u0645\u0646 \u0627\u0644\u0623\u0633\u0648\u0627\u0642 \u0627\u0644\u062d\u0631\u0629 \u064a\u0632\u064a\u062f \u062b\u0645\u0646\u0647\u0627 \u0639\u0644\u0649 5 \u062f\u0648\u0644\u0627\u0631\u0627\u062a \u0648\u0628\u062d\u062f \u0623\u062f\u0646\u0649 \u062f\u0648\u0644\u0627\u0631 \u0648\u0627\u062d\u062f\u060c \u0648\u064a\u0639\u0641\u0649 \u0645\u0646 \u0647\u0630\u0627 \u0627\u0644\u0631\u0633\u0645 \u0623\u0639\u0636\u0627\u0621 \u0627\u0644\u0633\u0644\u0643\u064a\u0646 \u0627\u0644\u062f\u0628\u0644\u0648\u0645\u0627\u0633\u0649 \u0648\u0627\u0644\u0642\u0646\u0635\u0644\u0649 \u0627\u0644\u0623\u062c\u0627\u0646\u0628 \u0627\u0644\u0639\u0627\u0645\u0644\u0648\u0646 (\u063a\u064a\u0631 \u0627\u0644\u0641\u062e\u0631\u064a\u064a\u0646) \u0627\u0644\u0645\u0642\u064a\u062f\u0648\u0646 \u0641\u064a \u0627\u0644\u062c\u062f\u0627\u0648\u0644 \u0627\u0644\u062a\u064a \u062a\u0635\u062f\u0631\u0647\u0627 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629\u060c \u0648\u062a\u0644\u062a\u0632\u0645 \u0627\u0644\u0623\u0633\u0648\u0627\u0642 \u0627\u0644\u062d\u0631\u0629 \u0628\u062a\u062d\u0635\u064a\u0644 \u0647\u0630\u0627 \u0627\u0644\u0631\u0633\u0645 \u0648\u062a\u0648\u0631\u064a\u062f\u0647 \u0625\u0644\u0649 \u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0635\u0631\u064a\u0629.<\/p>\n 4.<\/strong>\u00a0\u0648\u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u062d\u0641\u0644\u0627\u062a \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u0631\u0641\u064a\u0647\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0642\u0627\u0645 \u0641\u064a \u0627\u0644\u0641\u0646\u0627\u062f\u0642 \u0648\u0627\u0644\u0645\u062d\u0627\u0644 \u0627\u0644\u0639\u0627\u0645\u0629 \u0627\u0644\u0633\u064a\u0627\u062d\u064a\u0629 \u0623\u0648 \u063a\u064a\u0631\u0647\u0627 \u0645\u0646 \u0627\u0644\u0623\u0645\u0627\u0643\u0646 \u0627\u0644\u0639\u0627\u0645\u0629\u060c \u064a\u062a\u0645 \u0641\u0631\u0636 (12%) \u0645\u0646 \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629 \u0639\u0644\u0649 \u0623\u0646 \u064a\u0633\u062a\u062b\u0646\u0649 \u0645\u0646 \u0630\u0644\u0643 \u0645\u0627 \u062a\u0642\u064a\u0645\u0647 \u0627\u0644\u062f\u0648\u0644\u0629 \u0645\u0646\u0647\u0627\u060c \u0648\u0627\u0644\u062d\u0641\u0644\u0627\u062a \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0644\u0648\u0632\u0627\u0631\u062a\u0649 \u0627\u0644\u062b\u0642\u0627\u0641\u0629 \u0648\u0627\u0644\u0634\u0628\u0627\u0628 \u0648\u0627\u0644\u0631\u064a\u0627\u0636\u0629 \u0648\u0642\u0637\u0627\u0639\u0627\u062a\u0647\u0645\u0627 \u0644\u0646\u0634\u0631 \u0627\u0644\u0648\u0639\u0649 \u0627\u0644\u062b\u0642\u0627\u0641\u0649 \u0648\u0627\u0644\u0631\u064a\u0627\u0636\u064a.<\/p>\n \u0648\u062a\u0644\u062a\u0632\u0645 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0642\u062f\u0645 \u0647\u0630\u0647 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0628\u062a\u062d\u0635\u064a\u0644 \u0647\u0630\u0627 \u0627\u0644\u0631\u0633\u0645 \u0645\u0639 \u0642\u064a\u0645\u0629 \u0627\u0644\u062e\u062f\u0645\u0629 \u0648\u062a\u0648\u0631\u064a\u062f\u0647 \u0625\u0644\u0649 \u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0635\u0631\u064a\u0629.<\/p>\n 5.<\/strong>\u00a0\u0639\u0642\u0648\u062f \u0634\u0631\u0627\u0621 \u0623\u0648 \u0628\u064a\u0639 \u0623\u0648 \u0625\u0639\u0627\u0631\u0629 \u0623\u0648 \u062a\u062c\u062f\u064a\u062f \u0623\u0648 \u063a\u064a\u0631\u0647\u0627 \u0645\u0646 \u0639\u0642\u0648\u062f \u0627\u0644\u0644\u0627\u0639\u0628\u064a\u0646 \u0627\u0644\u0631\u064a\u0627\u0636\u064a\u064a\u0646 \u0645\u0635\u0631\u064a\u064a\u0646 \u0623\u0648 \u0623\u062c\u0627\u0646\u0628\u060c \u0648\u0639\u0642\u0648\u062f \u0627\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0641\u0646\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0645\u062f\u064a\u0631\u064a\u0646 \u0627\u0644\u0641\u0646\u064a\u064a\u0646 \u0645\u0635\u0631\u064a\u064a\u0646 \u0623\u0648 \u0623\u062c\u0627\u0646\u0628\u060c \u0644\u0623\u0649 \u0644\u0639\u0628\u0629 \u0631\u064a\u0627\u0636\u064a\u0629\u060c \u0648\u0630\u0644\u0643 \u0628\u0648\u0627\u0642\u0639 \u0645\u0627 \u064a\u0623\u062a\u064a:<\/p>\n 3% \u0645\u0642\u062f\u0627\u0631 \u0631\u0633\u0645 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0644\u0644\u0639\u0642\u0648\u062f \u0645\u0644\u064a\u0648\u0646 \u062c\u0646\u064a\u0647 \u0623\u0648 \u0623\u0642\u0644\u060c 4.5% \u0644\u0623\u0643\u062b\u0631 \u0645\u0646 \u0645\u0644\u064a\u0648\u0646 \u062c\u0646\u064a\u0647 \u0648\u062d\u062a\u0649 2 \u0645\u0644\u064a\u0648\u0646 \u062c\u0646\u064a\u0647\u060c 6% \u0644\u0623\u0643\u062b\u0631 \u0645\u0646 2 \u0645\u0644\u064a\u0648\u0646 \u062c\u0646\u064a\u0647 \u062d\u062a\u0649 3 \u0645\u0644\u0627\u064a\u064a\u0646 \u062c\u0646\u064a\u0647\u060c 7.5% \u0644\u0623\u0643\u062b\u0631 \u0645\u0646 3 \u0645\u0644\u0627\u064a\u064a\u0646 \u062c\u0646\u064a\u0647 \u062d\u062a\u0649 5 \u0645\u0644\u0627\u064a\u064a\u0646 \u062c\u0646\u064a\u0647\u060c 9 % \u0644\u0623\u0643\u062b\u0631 \u0645\u0646 5 \u0645\u0644\u0627\u064a\u064a\u0646 \u062c\u0646\u064a\u0647\u060c 10% \u0644\u0623\u0643\u062b\u0631 \u0645\u0646 10 \u0645\u0644\u0627\u064a\u064a\u0646 \u062c\u0646\u064a\u0647\u060c \u0648\u0639\u0644\u0649 \u0627\u062a\u062d\u0627\u062f \u0627\u0644\u0644\u0639\u0628\u0629 \u0627\u0644\u0631\u064a\u0627\u0636\u064a\u0629 \u0627\u0644\u0645\u062e\u062a\u0635 \u0642\u0628\u0644 \u062a\u0648\u062b\u064a\u0642 \u0623\u064a \u0639\u0642\u062f \u0645\u0646 \u062a\u0644\u0643 \u0627\u0644\u0639\u0642\u0648\u062f \u062a\u062d\u0635\u064a\u0644 \u0647\u0630\u0627 \u0627\u0644\u0631\u0633\u0645 \u0648\u062a\u0648\u0631\u064a\u062f\u0647 \u0625\u0644\u0649 \u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0635\u0631\u064a\u0629.<\/p>\n 6.<\/strong>\u00a0\u062a\u0631\u0627\u062e\u064a\u0635 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0631\u064a\u0627\u0636\u064a\u0629 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0637\u0628\u0642\u0627\u064b \u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0631\u064a\u0627\u0636\u064a\u0629 \u0648\u0630\u0644\u0643 \u0628\u0648\u0627\u0642\u0639 0.5% \u0645\u0646 \u0631\u0623\u0633\u0645\u0627\u0644\u0647\u0627\u060c \u0633\u0648\u0627\u0621 \u0639\u0646\u062f \u0645\u0646\u062d \u0627\u0644\u062a\u0631\u062e\u064a\u0635 \u0627\u0628\u062a\u062f\u0627\u0621\u064b \u0623\u0648 \u0639\u0646\u062f \u062a\u062c\u062f\u064a\u062f\u0647\u060c \u0648\u0639\u0644\u0649 \u0627\u0644\u062c\u0647\u0629 \u0627\u0644\u0645\u062e\u062a\u0635\u0629 \u0628\u0645\u0646\u062d \u0627\u0644\u062a\u0631\u062e\u064a\u0635 \u0623\u0648 \u062a\u062c\u062f\u064a\u062f\u0647 \u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u0631\u0633\u0645 \u0648\u062a\u0648\u0631\u064a\u062f\u0647 \u0644\u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0635\u0631\u064a\u0629.<\/p>\n 7.<\/strong>\u00a0\u0623\u063a\u0630\u064a\u0629 \u0627\u0644\u0643\u0644\u0627\u0628 \u0648\u0627\u0644\u0642\u0637\u0637 \u0648\u0627\u0644\u0637\u064a\u0648\u0631 \u0627\u0644\u0623\u0644\u064a\u0641\u0629 \u0644\u0644\u0632\u064a\u0646\u0629\u060c \u0633\u0648\u0627\u0621 \u0648\u0631\u062f\u062a \u0645\u0647\u064a\u0623\u0629 \u0644\u0644\u0628\u064a\u0639 \u0628\u0627\u0644\u062a\u062c\u0632\u0626\u0629 \u0623\u0648 \u063a\u064a\u0631 \u0645\u0647\u064a\u0623\u0629\u060c \u0648\u0630\u0644\u0643 \u0628\u0648\u0627\u0642\u0639 (25%) \u0645\u0646 \u0642\u064a\u0645\u0629 \u0627\u0644\u0641\u0627\u062a\u0648\u0631\u0629 \u0644\u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u062c\u0645\u0631\u0643\u064a\u0629 \u0645\u0636\u0627\u0641\u064b\u0627 \u0625\u0644\u064a\u0647\u0627 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062c\u0645\u0631\u0643\u064a\u0629 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0648\u063a\u064a\u0631\u0647\u0627 \u0645\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0631\u0633\u0648\u0645.. \u0648\u0641\u0649 \u062d\u0627\u0644 \u0627\u0633\u062a\u064a\u0631\u0627\u062f \u0627\u0644\u0623\u063a\u0630\u064a\u0629 \u0627\u0644\u0645\u0634\u0627\u0631 \u0625\u0644\u064a\u0647\u0627 \u0641\u064a\u0644\u062a\u0632\u0645 \u0627\u0644\u062c\u0645\u0631\u0643 \u0627\u0644\u0645\u062e\u062a\u0635 \u0628\u062a\u062d\u0635\u064a\u0644 \u0647\u0630\u0627 \u0627\u0644\u0631\u0633\u0645 \u0648\u062a\u0648\u0631\u064a\u062f\u0647 \u0625\u0644\u0649 \u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0635\u0631\u064a\u0629.<\/p>\n 8.<\/strong>\u00a0\u0645\u0646\u062a\u062c \u0627\u0644\u0628\u0646\u0632\u064a\u0646 \u0628\u0623\u0646\u0648\u0627\u0639\u0647\u060c \u0648\u0630\u0644\u0643 \u0628\u0648\u0627\u0642\u0639 30 \u0642\u0631\u0634\u064b\u0627 \u0639\u0644\u0649 \u0643\u0644 \u0644\u062a\u0631 \u0645\u0628\u0627\u0639.. \u0648\u0645\u0646\u062a\u062c \u0627\u0644\u0633\u0648\u0644\u0627\u0631 \u0628\u0648\u0627\u0642\u0639 25 \u0642\u0631\u0634\u064b\u0627 \u0639\u0644\u0649 \u0643\u0644 \u0644\u062a\u0631 \u0645\u0628\u0627\u0639.<\/p>\n 9<\/strong>. \u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u062a\u0644\u064a\u0641\u0648\u0646 \u0627\u0644\u0645\u062d\u0645\u0648\u0644 \u0648\u0623\u062c\u0632\u0627\u0624\u0647 \u0648\u062c\u0645\u064a\u0639 \u0627\u0644\u0627\u0643\u0633\u0633\u0648\u0627\u0631\u0627\u062a \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0647\u060c \u0648\u0630\u0644\u0643 \u0628\u0648\u0627\u0642\u0639 5% \u0645\u0646 \u0642\u064a\u0645\u062a\u0647\u0627\u060c \u0645\u0636\u0627\u0641\u064b\u0627 \u0625\u0644\u064a\u0647\u0627 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0648\u063a\u064a\u0631\u0647\u0627 \u0645\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u0623\u062e\u0631\u0649.<\/p>\n 10.<\/strong>\u00a0\u0627\u0644\u062a\u0628\u063a \u0627\u0644\u062e\u0627\u0645 \u0623\u0648 \u063a\u064a\u0631 \u0627\u0644\u0645\u0635\u0646\u0639 \u0648\u0641\u0636\u0644\u0627\u062a \u0627\u0644\u062a\u0628\u063a \u0628\u0643\u0644 \u0623\u0634\u0643\u0627\u0644\u0647\u060c \u0648\u0630\u0644\u0643 \u0628\u0648\u0627\u0642\u0639 1.5 \u062c\u0646\u064a\u0647 \u0639\u0646 \u0643\u0644 \u0643\u064a\u0644\u0648 \u062c\u0631\u0627\u0645 \u0635\u0627\u0641\u064a. \u0627\u0644\u062a\u0628\u063a \u0627\u0644\u0645\u0635\u0646\u0639\u060c \u0648\u0623\u0646\u0648\u0627\u0639 \u0623\u062e\u0631 \u0645\u0646 \u062a\u0628\u063a \u0645\u0635\u0646\u0639 \u0623\u0648 \u0623\u0628\u062f\u0627\u0644 \u062a\u0628\u063a \u0645\u0635\u0646\u0639\u0629\u060c \u0648\u062a\u0628\u063a \u0645\u062a\u062c\u0627\u0646\u0633 \u0623\u0648 \u0645\u062c\u062f\u062f\u060c \u0648\u062a\u0628\u063a \u0627\u0644\u0634\u064a\u0634\u0629\u060c \u0648\u062e\u0644\u0627\u0635\u0627\u062a \u0648\u0623\u0631\u0648\u0627\u062d \u062a\u0628\u063a\u060c \u0648\u0630\u0644\u0643 \u0628\u0648\u0627\u0642\u0639 3 \u062c\u0646\u064a\u0647\u0627\u062a \u0639\u0646 \u0643\u0644 \u0643\u064a\u0644\u0648 \u062c\u0631\u0627\u0645 \u0635\u0627\u0641\u0649 \u0645\u0646\u0647\u0627.<\/p>\n 11.<\/strong>\u00a0\u062c\u0645\u064a\u0639 \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u062d\u062f\u064a\u062f \u062a\u0627\u0645 \u0627\u0644\u0635\u0646\u0639 \u0627\u0644\u0648\u0627\u0631\u062f \u0645\u0646 \u0627\u0644\u062e\u0627\u0631\u062c \u0633\u0648\u0627\u0621 \u0645\u0646 \u062e\u0644\u0627\u0626\u0637 \u0648\u063a\u064a\u0631 \u062e\u0644\u0627\u0626\u0637 \u0637\u0627\u0644\u0645\u0627 \u064a\u062a\u0645 \u0628\u064a\u0639\u0647 \u0641\u064a \u0627\u0644\u0633\u0648\u0642 \u0627\u0644\u0645\u062d\u0644\u0649 \u0628\u0634\u0643\u0644 \u0645\u0628\u0627\u0634\u0631\u060c \u0627\u0644\u0645\u0634\u0645\u0648\u0644\u0629 \u0628\u0628\u0646\u0648\u062f 72.8 \u2013 72.9 \u2013 72.10 \u2013 72.11 \u2013 72.12 \u2013 72.13 \u2013 72.14 \u2013 72.16 \u0627\u0644\u0648\u0627\u0631\u062f\u0629 \u0641\u064a \u0627\u0644\u0641\u0635\u0644 72 \u0645\u0646 \u0627\u0644\u062a\u0639\u0631\u064a\u0641\u0629 \u0627\u0644\u062c\u0645\u0631\u0643\u064a\u0629 \u0627\u0644\u0645\u0646\u0633\u0642\u0629 \u0648\u0630\u0644\u0643 \u0628\u0648\u0627\u0642\u0639 (10%) \u0645\u0646 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0633\u0648\u0642\u064a\u0629 \u0627\u0644\u0645\u0642\u0631\u0631\u0629 \u0644\u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u062c\u0645\u0631\u0643\u064a\u0629 \u0645\u0636\u0627\u0641\u0627 \u0625\u0644\u064a\u0647\u0627 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062c\u0645\u0631\u0643\u064a\u0629 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0648\u063a\u064a\u0631\u0647\u0627 \u0645\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0631\u0633\u0648\u0645.<\/p>\n 12<\/strong>. 2.5% \u0645\u0646 \u0642\u064a\u0645\u0629 \u0641\u0627\u062a\u0648\u0631\u0629 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629.<\/p>\n \u0648\u062a\u0635\u062f\u0631 \u0627\u0644\u0644\u0627\u0626\u062d\u0629 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629 \u0644\u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0628\u0642\u0631\u0627\u0631 \u0645\u0646 \u0648\u0632\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u062a\u062d\u062f\u062f \u0625\u062c\u0631\u0627\u0621\u0627\u062a\u060c \u0648\u0645\u0648\u0627\u0639\u064a\u062f \u062a\u062d\u0635\u064a\u0644\u060c \u0648\u062a\u0648\u0631\u064a\u062f \u0627\u0644\u0631\u0633\u0645 \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647 \u0641\u064a \u0627\u0644\u0641\u0642\u0631\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0627\u062f\u0629 \u0648\u062a\u0644\u062a\u0632\u0645 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0645\u0643\u0644\u0641\u0629 \u0628\u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u0631\u0633\u0645 \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647 \u0641\u064a \u0627\u0644\u0641\u0642\u0631\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0627\u062f\u0629 \u0628\u062a\u0642\u062f\u064a\u0645 \u0625\u0642\u0631\u0627\u0631 \u0634\u0647\u0631\u0649 \u0644\u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0639\u0646 \u0642\u064a\u0645\u0629 \u0645\u0627 \u062a\u0645 \u062a\u062d\u0635\u064a\u0644\u0647 \u0637\u0628\u0642\u0627\u064b \u0644\u0645\u0627 \u062a\u062d\u062f\u062f\u0647 \u0627\u0644\u0644\u0627\u0626\u062d\u0629 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629 \u0644\u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646.<\/p>\n \u0648\u064a\u0639\u0627\u0642\u0628 \u0628\u063a\u0631\u0627\u0645\u0629 \u0644\u0627 \u062a\u0642\u0644 \u0639\u0646 \u062e\u0645\u0633\u0629 \u0622\u0644\u0627\u0641 \u062c\u0646\u064a\u0647 \u0648\u0644\u0627 \u062a\u0632\u064a\u062f \u0639\u0644\u0649 \u062e\u0645\u0633\u064a\u0646 \u0623\u0644\u0641 \u062c\u0646\u064a\u0647 \u0641\u064a \u062d\u0627\u0644\u0629 \u0627\u0644\u062a\u062e\u0644\u0641 \u0639\u0646 \u062a\u0648\u0631\u064a\u062f \u062d\u0635\u064a\u0644\u0629 \u0627\u0644\u0631\u0633\u0645 \u0641\u064a \u0627\u0644\u0645\u0648\u0639\u062f \u0627\u0644\u0645\u062d\u062f\u062f \u0644\u0630\u0644\u0643 \u062f\u0648\u0646 \u0639\u0630\u0631 \u064a\u0642\u0628\u0644\u0647 \u0648\u0632\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0623\u0648 \u0645\u0646 \u064a\u0641\u0648\u0636\u0647\u060c \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0645\u0642\u0627\u0628\u0644 \u062a\u0623\u062e\u064a\u0631 \u0628\u0648\u0627\u0642\u0639 2% \u0645\u0646 \u0642\u064a\u0645\u0629 \u0645\u0627 \u0644\u0645 \u064a\u0633\u062f\u062f \u0645\u0646 \u0627\u0644\u0631\u0633\u0645 \u0639\u0646 \u0643\u0644 \u0634\u0647\u0631 \u062a\u0623\u062e\u064a\u0631 \u062d\u062a\u0649 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0633\u062f\u0627\u062f\u060c \u0648\u062a\u0639\u0627\u0645\u0644 \u0643\u0633\u0648\u0631 \u0627\u0644\u0634\u0647\u0631 \u0648\u0643\u0633\u0648\u0631 \u0627\u0644\u062c\u0646\u064a\u0647 \u0628\u0627\u0639\u062a\u0628\u0627\u0631\u0647\u0627 \u0634\u0647\u0631\u0627\u064b \u0623\u0648 \u062c\u0646\u064a\u0647\u0627\u064b \u0643\u0627\u0645\u0644\u0627\u064b\u060c \u0648\u0641\u0649 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