2f BG jGR H N dG dG MU -

4UM Gd Gd H QGT GB e``` -

6```e BG TGQ H H GM dG S

8S Gd e H`` H QGT``` GB e```

1101

)( .

.

.

.

.

.

.

.

.

.

812

211

813

814

915

026

127

228

329

4201

1213

() ()

HO cM e BG TGQ H f ,JjJh FdGh ffdG d dG G AfEH 1996 d (1) bQ fdG Y WG H

:JBG fdG Qf ,HO IQeE dG G AfEG CH 2003 d (3) bQ fdG Yh

() .z2009 d (27) bQ FdG HO e fb{ fdG Gg j

() S j e ,e c AGREG G G fdG Gg OQh M ddG GQdGh d j

:dP N Y dG .IG HdG GQeEG dhO :

.HO IQeEG : .HO cM dG MU :

.cG S GjO : .IQeEd dG G :

.FdG HO e : .G IQGOEG :

.G Y je :

.2009 af 15 aGG `g1430 IdG P 27 - (43)dG -HO e SdG IjG e (344) OdH f (1)

() d (1) bQ fdG L CG FdGh ffdG d dG G Y fdG Gg j (1) dG ffdG adG H ed eRdG ffdG gCGh jQYG dH jh ,1996

.GjdH jh ,VGZCG J .zFdG HO e{ e FdGh ffdG d dG G j (2)

() .HO je d FdG G j

() :j e EG G j

.edG HdGh AdG YCG d WdG QOGdG gCJ (1) .IdG GYCGh FdG dG AYC G iG aQ (2)

.FdGh ffdG G Jh dG dG J (3)

() :ddG MdGh H dG aGgCG S d

.FdG FXdG d QOGdG gCJh OGYE jQdGh SGQdG eGdG Vh (1) jQGOEGh FdG QOGdG dch ,IdG GYCG gCJh OGYE jQdGh SGQdG eGdG Vh (2)

.FdG Rd fhG.G gQj dG FGd ah FdG dG dG GOdG e (3)

.gfh ,FdGh ffdG SGQdGh dG OGYEG (4).G H dG GP dG TQhh GhdGh GDG Y(5)

1415

() ,UNGh IG hP e bCG Y AYCG Sh FQ e dCj IQGOEG G Y GTEG j FYCG H e G Qjh ,jd Hb GS K I dPh ,cG Qj S j

.HZ Y j Fd Ff ,d LG hCG

() Jh ,dP EG LG YO ch jT c bCG Y IMGh Ie FQ e IYH G j (1) jh ,HZ Y Ff hCG FdG H e j CG Y ,FYCG ZCG QH ffb JYLG FQ e dG fG Lj GUCG hJ Yh jVG AYCG GUCG ZCH JGQGb G

.G.jVG AYCGh G FQ Y bj V G GQGb qhJ (2)

.Ohe U d j CG hO JL Q UNGh IG hP e Se Gj e IYO d (3)

() :ddG MdGh G G SQ

.gJ Y GTEGh d JGSG G Vhh edG SdG SQ (1).OY GjdG j aQh d dG dG QGbEG (2)

.d jQGOEGh dG FdG OYG (3).Gh OcCG e jQdGh jQdG g AYCG J (4)

.FdGh ffdG dG HO efH dP G gj dG SGQdG eGd G FGdG OYG (5)

.GhdGh dG TQhh jQdGh dG GQhdGh SGQdG eGdG CH d jdG G OYG (6) dG dP ,b e H J j e CH d gZ eh FYCG H e dG J (7)

.Ff QGbEGh GQNGh HG Y GTEH G.jQdGh dG GQhdGh eGdG GTd dG dG QGbEG (8)

.G SGQd LQNh dhdG NGO e G b (9).G gj dG gCdG eGdGh GQhd GQNG Ff OYG (10)

.G jQdGh dG G e gdG Gceh bJG OYG (11).eG HMh d jdG fGG he QGbEG (12)

.G YCG d eR iNCG e CG (13)

() .cG Qj S j Y je d j

() :ddG MdGh H dG jG j

.G GQGb J (1).gOY G Y VYh jQGOEGh dG FGdG OGYEG (2)

.G j dG FGd ah ,jQGOEGh dG fhDT Yh a edG Yh G IQGOEG Y GTEG (3).jQdGh jQdG g AYCG J TJ (4)

.jQdG eGdGh dG TQhh SGQdG eGd GOdG OYG (5).gQGbE G Y VYh d eG Gh jdG fGG he OGYEG (6)

.G dG S Y G EG jQhO jQJ aQ (7).dG eCG G (8)

.H jJ hCG J G Qj iNCG MU hCG e CG (9)

1617

() jQdG dG AYCG e bCG Y AYCG HQCGh FQ jG e dCj Y G Cj (1) JBae jh gQNG j ,G QN e fdG dG dG IAdGh IG hP e hCG

.jG UJ Y AH G e QGH

EG LG YO c hCG jT c bCG Y IMGh Ie FQ e IYH dG G j (2).FYCG ZCGh FQ QH ffb JYLG Jh ,dP

fG Lj GUCG hJ Yh ,jVG FYCG GUCG ZCH JGQGb dG G Qj (3).FQ e dG

.jVG AYCGh FQ b e Y bdG j V dG G GQGb qhJ (4).Ohe U d j CG hO JL Q UNGh IG hP e Se Gj e IYO dG d (5)

() jQdGh dGh dG hDdH j e c CGdG AGHEGh SGQH dG G j (1)

:j dG M hO dh ,Se Gj d UdGh ,d.gOY G EG aQh dG TQhh jQdGh dG GQhdGh SGQdG eGdG GbG (2).gOY d aQh G NGO dG TQhh GQhdGh eGdG d jdG G GbG (3)

.e dG JY eRdG dG dG J (4).G H j iNCG e jCG

()

:j d dG OQGG J.IQeEd edG fRGG d QG YdG (1)

.G j dG GQhdGh eGdG He G gOj dG dG (2).G Y aGj dG Gh YdGh dG (3)

() CG j c ,JjJh FdGh ffdG d dG G AfEH 1996 d (1) bQ fdG oj

.fdG Gg MCGh a VQj dG iG EG NBG jJ CG f CG f

() .f jQJ e H jh ,SdG IjG oj

e BG TGQ H HO cM

2009 S 3 jQH HO QU`g1430 eQ 13 aGG

1819

() :

.dG a GQdG GgCG-1. `dG `YG``b-2.dG GAGLEG-3

.d dG dDdG J UY-4.dG dDdGh dG f Bae H J-5

.````dD```e ``H ``Y `U-6.jdG g H -7

: SJh , Y AGOCG a VdG j e ffdG edGh SGQdGh dH FdG dG AGKEG-1

. JedG M IOjRh , cQGe dGh dGh SGQdG f N e , AdGh dG e a OLG J Y dG-2

. jdGh AdGh dG e a dG dGb jJh , dG Hc UCJ Gch , cdG a KdGh MCG U jH jdG-3

. YdGh ffdG HGdGh j H HdG. JGAGLEGh dSCGh AdG jJ a J dG SGQdGh dH edG HdGh cdG OGeEG-4

dG a SEG H GVe e a j e fh , GQhO e a j eh dG fCG KJ-5

.2009 jO 31 QDG,2009 d 6 bQ G IQGOEG QGH J OYG - 1

. AdG YC dG HdGh dG gdG e FGfh FdG HO e H jdGh dG dG WJ-6

. ddGh HdG GQeEG dhH e j e S , fdG QWEG a IUdG ffEG jdG de-7

. ddGh IdG MCH OGeEG N e , JGQeEG dG ShCG a FdGh dG idG aQ a SEG-8

.fdG hTh , FdG SGQdGh , ffdG HCG

: dG HdG GP Fbh ffb SGQO e dG H j e QWEG a SGQdGh dG J CG-1

. adG AGdGh dH J CG Y , ffdG MCG Y dG Gch ,. bdG dG KdG IYGeh , edG YGbh dG dG UCH GdG-2

AYdG e f H ajh , YdG ANCG e LGe H , f a Ye dG j-3. dN e dG fhdEG

a Y QdG bdG IYGe e , jdGh jdG ANCG e kdN dG j CG j-4 jdGh jdG LGdH jdG g Jh , V dEG J dG dG Vh , HdG SCG

. fe hCG dG iH j H QGbEH dP jh , dG Z a d dSQEG J hCG , c f CG Y f S b dG j CG-5

. bJh MdG H.eY e d H MH dG OQ j M d iNCG L B H SQEG H MdG j-6

(Lh EG) cdGh , JdG bQh dH fGYh , dG JS Y IH H MdG aj-7. fhdEG jdGh

-: j e eGdG Hc Y YGj-8

2021

. dG , ( dG S , dG e , dG QGO) dG GY , dDdG : dG. dG , (dG S , dG e) OdG , jQhdG SG , dG GY , dDdG : jQhdG

JLh dUCG Y d dG b e dGh jd dG dEG OJ dG dG J-9. eY e d MU K eh , VY jW eSh bh

dG IaGeh , dEG SdG jQdG ah H Y dG jJ AGLEH MdG j-10. ddG dH

HdG GQeEG dhd FdGh ffdG dH JdG d dG jdhCG J-11. jdG g dEG dG Uh jQJ Gch , IdG

. H d jdG dG e f N MH c j-12 gH dG jh d MU QJ dG HCd de ICae dG j-13

e a gf IOYEG Md j h , FdG HO d ke IQdG SGQdGh dG J-14. dG e Hc aGe Y dG hO NBG

bG e fe hCG dG iH j Hh e AGLCG hCG dG LJ a dG d-15. dG IOdG iH j Hh dP hdG

:

.(Fbh ffb SGQO) jJ FQ SH SGQdGh dG SJ -1. dG jQJ e YSCG N H J j H MdG QNEG j -2

fdGh dG IdG hP e e b e d IQdG SGQdGh dG L J-3. IdG dG

e JRLEG H dG e a UNG hP e bCG Y dG e KG dEG dG Sj -4 Y ,dG MCG e dG aQ dM a dK e QNG jdG Fd Rjh , jdG g

. d dG SQEG jQJ e HSCG HQCG RhJ Ie a dG j CG Y , eRdG jdG AGLE MdG dEG MdG SJ , dG e Me OhQh dM a -5

. T gbCG Ie N OJ CG a dG Oe Gch , eY hCG , d MU M QGdH dG UCG j GMCG c ah -6

. jdG g dEG dG Uh jQJ e TCG HQCG RhJ Ie

.J d hCG f AGS OJ dG dEG J dG dG UCG -7

.(KGdG hCG IdG M e) dG Ve dUCG.1.dG a dG UCG e bJG ieh dG e.2

. dG e a dG SEG e.3.d eSh dG SCG.4

eS ieh ,YVe dG UY de dP j) eSh dG a dG IOdG AGKEG.5.(dG e dG GY JGh ,LSGh bdG a dDdG IQbh ,jJ

.(VdH JG hCG KGdG M e) QOdG.6.(IdG dG dH GdG M e) TGdG .7

.dG j dG jdG eCG [ ] eY Vh Lf ,J e Y AHh.8.ReG [ ]

.GL L [ ].L [ ]

: ddG SCd nJH d j h V [ ]- CG

-

2223

- - O

- `g

FdH IOQGdG (dG dDdGh dG f Bae) HGdG dG e ,14,13 IOd J: JBG YGdG dG IQGOEG e Qb ,IQGOEG e Y IQOdG ,dH ddG

ah QJ (gQO dCG jY dEG BG IY) H e hGJ de ICae dG MU j :JBG d

AdG MCG MCH fSG UNh dG HdH nGRe,ec Qe Y J dG dG Y ICae -1.MGdG dG Y gQO dCG jH ICadG QJh .d ffdG YGdG USGh Jh JGQeEG

: JBG dG Y QJh FdGh ffdG HCG Y ICae -2.(U 160) =(U 16 edG).Re (10) Y j CG H H c Y gQO dCG 15

(U 128) =(U 16 edG).Re (8) Y j CG H H c Y gQO dCG 13(U 96) =(U 16 edG) .Re (6) Y j CG H H c Y gQO BG 10

dG dG dG a J ,Re 6 Y J dG FdGh ffdG HCG Y ICae -3.(gQO BG K) 3000 :H ICadG QJh ,bCG Y Re KK OhM a J CG Hh

.(``H c `bJ Y gQO500) .(c c bJ Y gQO1000: (dG bdG ICae /4.dG J Y (gQO dCG)1000 MGdG d : dG ICae /5

.SGQdG hCG dG J Y (gQO FN)500 MGdG d

aGdG / / j a fCG: e c H bdG J

.dG M L /QcdG VdG dG je jh FdG HO e:hCG dH d Qjh

...................................................................................../h fdG dH d Qjh

: j a IOQGdG hd ah dPh

........................ dG dDe Y M fdG dG e hCG dG iTG : dG Gg Y bdG Y fdG dG S bh ,...................................................

.e be dDdG e f dG dh ,YhdG dG aH dSGh Hh dDdG Gg H hCG dG j : ahe L Jh .Y j e V ffdG GAGLEG ac PJGh Z SG e a

.Mh hCG dG JY Y dG CGh hCH khCG e dEG J J e Jh W Y UCG LGe fdG dG Y : e IjdG dG H j c .hCG d dG dDd UCG UdG GHEG Y a L j.J J AL d dH jdG AYEG Mh Yh .QeCd OdG id ah eRdG aVEG GAGLEG

,dG bJ bh f aj ....... Qb aGLh dLEG K He dG Gg j : TCG S Ie dP Rhj CG Y dDdG W AfG Y aj bdGh .eSH fdG dG jh

.bdG jQJ e

24

5000 bCG ch GS K Id dDdG fh W He g IQcdG ICadG : .dDdG fh W Y fc L jCG e JG dDd IdG g N Rj h .f (BG N)

ICadG J CG Y IdGh OdG GH fdG Id dGh dG IOYEG Rj : . dDdG VJ e f Y

.Aj d gDhGgEG d jh He hH W c Y f N OY dDdG j : .HO ce UNG e a dG j ,dG Gg J Y Cj Gf c :

.hCG dG JY Y Jfh HJCGh dG Gg ahe L : .LH d f W c H f e dG Gg QJ :

fdG dG hCG dG

: .dG Y je - `````dG `M `L / QcdG VdG

.dH fdG fdG PSG -``jR ``HCG e `e e /O.CG(1)

. dH QdG QdG dG PSG - `jdG MdG `Y e / O (2). dH QdG FdG fdG PSG - dG Y aGdG RGdG Y /O (3)

.dH SGQdG T FQ - gGHEG Oe ec /PSCG (4)