{"id":1005,"date":"2018-06-26T16:20:16","date_gmt":"2018-06-26T14:20:16","guid":{"rendered":"https:\/\/www.ccomptes.dz\/?page_id=1005"},"modified":"2022-01-12T09:22:12","modified_gmt":"2022-01-12T08:22:12","slug":"%d8%aa%d9%82%d8%af%d9%8a%d9%85-%d8%a7%d9%84%d8%ba%d8%b1%d9%81%d8%a9-%d8%a7%d9%84%d8%ab%d8%a7%d9%85%d9%86%d8%a9","status":"publish","type":"page","link":"https:\/\/ccomptes.dz\/ar\/%d8%ba%d8%b1%d9%81-%d8%a7%d9%84%d8%b1%d9%82%d8%a7%d8%a8%d8%a9\/%d8%aa%d9%82%d8%af%d9%8a%d9%85-%d8%a7%d9%84%d8%ba%d8%b1%d9%81%d8%a9-%d8%a7%d9%84%d8%ab%d8%a7%d9%85%d9%86%d8%a9\/","title":{"rendered":"\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u063a\u0631\u0641\u0629 \u0627\u0644\u062b\u0627\u0645\u0646\u0629"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p dir=\"rtl\">[vc_row][vc_column][vc_row_inner][vc_column_inner el_class=&#8221;left-content&#8221;][vc_column_text]<\/p>\n<h1 style=\"text-align: right\"><strong>\u00a0<\/strong><\/h1>\n<p dir=\"rtl\" style=\"text-align: right\">&#8211; \u0627\u0644\u062a\u0633\u0645\u064a\u0629: \u0627\u0644\u063a\u0631\u0641\u0629 \u0627\u0644\u062b\u0627\u0645\u0646\u0629.<\/p>\n<p dir=\"rtl\" style=\"text-align: right\">&#8211; \u0627\u0644\u0645\u0642\u0631: 38\u060c \u0646\u0647\u062c \u0623\u062d\u0645\u062f \u063a\u0631\u0645\u0648\u0644\u060c \u0627\u0644\u062c\u0632\u0627\u0626\u0631 16000\u060c \u0627\u0644\u0637\u0627\u0628\u0642 \u0627\u0644\u0633\u0627\u062f\u0633.<\/p>\n<p dir=\"rtl\" style=\"text-align: right\">&#8211; \u0627\u0644\u0647\u0627\u062a\u0641 \/ \u0627\u0644\u0641\u0627\u0643\u0633:\u00a0\u00a0 78 59 65 021<\/p>\n<p dir=\"rtl\" style=\"text-align: right\">&#8211; \u0627\u0644\u0628\u0631\u064a\u062f \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a: <a href=\"mailto:chambre8@ccomptes.org.dz\">chambre8@ccomptes.org.dz<\/a><\/p>\n<p dir=\"rtl\" style=\"text-align: right\"><u>\u00a0<\/u><\/p>\n<p dir=\"rtl\" style=\"text-align: right\"><strong>1-1- \u062a\u0646\u0638\u064a\u0645 \u0627\u0644\u063a\u0631\u0641\u0629<\/strong><\/p>\n<p dir=\"rtl\" style=\"text-align: right\">\u0623\u0646\u0634\u0623\u062a \u0627\u0644\u063a\u0631\u0641\u0629 \u0627\u0644\u062b\u0627\u0645\u0646\u0629 \u0648\u0641\u0642\u0627 \u0644\u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0645\u0631\u0633\u0648\u0645 \u0627\u0644\u0631\u0626\u0627\u0633\u064a \u0631\u0642\u0645 95-377 \u0627\u0644\u0645\u0624\u0631\u062e \u0641\u064a 20 \u0646\u0648\u0641\u0645\u0628\u0631 1995 \u0627\u0644\u0630\u064a \u064a\u062d\u062f\u062f \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629.<\/p>\n<p dir=\"rtl\" style=\"text-align: right\">\u0648\u064a\u0648\u0632\u0639 \u0645\u062c\u0627\u0644 \u062a\u062f\u062e\u0644 \u0627\u0644\u063a\u0631\u0641\u0629 \u0639\u0644\u0649 \u0641\u0631\u0639\u064a\u0646\u060c \u0637\u0628\u0642\u0627 \u0644\u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0645\u0627\u062f\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629 \u0645\u0646 \u0642\u0631\u0627\u0631 \u0631\u0626\u064a\u0633 \u0645\u062c\u0644\u0633 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0624\u0631\u062e \u0641\u064a 16 \u064a\u0646\u0627\u064a\u0631 1996\u060c \u0627\u0644\u0645\u0639\u062f\u0644\u060c \u0648\u0627\u0644\u0630\u064a \u064a\u062d\u062f\u062f \u0645\u062c\u0627\u0644 \u062a\u062f\u062e\u0644 \u063a\u0631\u0641 \u0645\u062c\u0644\u0633 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u064a\u0636\u0628\u0637 \u0627\u0646\u0642\u0633\u0627\u0645\u0647\u0627 \u0625\u0644\u0649 \u0641\u0631\u0648\u0639.<\/p>\n<p dir=\"rtl\" style=\"text-align: right\">\u0648\u0645\u0639 \u0630\u0644\u0643\u060c \u062a\u0646\u0638\u0645 \u0627\u0644\u063a\u0631\u0641\u0629 \u062d\u0627\u0644\u064a\u064b\u0627 \u0641\u064a \u0641\u0631\u0639 \u0648\u0627\u062d\u062f \u064a\u0643\u0644\u0641 \u0628\u0631\u0642\u0627\u0628\u0629 \u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0648\u0627\u0644\u0647\u064a\u0626\u0627\u062a \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0648\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0642\u0639 \u0636\u0645\u0646 \u0627\u062e\u062a\u0635\u0627\u0635 \u0627\u0644\u063a\u0631\u0641\u0629.<\/p>\n<p dir=\"rtl\" style=\"text-align: right\"><strong>2-1- \u0645\u062c\u0627\u0644 \u0627\u062e\u062a\u0635\u0627\u0635 \u0627\u0644\u063a\u0631\u0641\u0629<\/strong><\/p>\n<p dir=\"rtl\" style=\"text-align: right\">\u062d\u062f\u062f\u062a \u0627\u0644\u0645\u0627\u062f\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629 \u0645\u0646 \u0642\u0631\u0627\u0631 \u0631\u0626\u064a\u0633 \u0645\u062c\u0644\u0633 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0624\u0631\u062e \u0641\u064a 16 \u062c\u0627\u0646\u0641\u064a 1996\u060c \u0645\u062c\u0627\u0644 \u062a\u062f\u062e\u0644 \u0627\u0644\u063a\u0631\u0641\u0640\u0640\u0640\u0640\u0640\u0629 \u0627\u0644\u062b\u0627\u0645\u0646\u0640\u0640\u0640\u0640\u0629 \u062d\u064a\u062b \u0623\u0634\u0640\u0640\u0640\u0640\u0627\u0631\u062a \u0625\u0644\u0649 \u0623\u0646\u0647 \u064a\u0634\u0645\u0640\u0640\u0640\u0640\u0644 \u0627\u0644\u0646\u0634\u0627\u0637\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0635\u0646\u0627\u0639\u0629\u060c \u0627\u0644\u0645\u0646\u0627\u062c\u0645\u060c \u0627\u0644\u0637\u0627\u0642\u0629\u060c \u0627\u0644\u0633\u064a\u0627\u062d\u0629\u060c \u0627\u0644\u0635\u0646\u0627\u0639\u0629 \u0627\u0644\u062a\u0642\u0644\u064a\u062f\u064a\u0629\u060c \u0627\u0644\u0628\u0631\u064a\u062f \u0648\u0627\u0644\u0645\u0648\u0627\u0635\u0644\u0627\u062a.<\/p>\n<h1 style=\"text-align: right\"><a name=\"_Toc92795199\"><\/a><strong>2- \u0645\u062d\u0641\u0638\u0629 \u0627\u0644\u0631\u0642\u0627\u0628\u0629<\/strong><\/h1>\n<p dir=\"rtl\" style=\"text-align: right\">\u062a\u0634\u0645\u0644 \u0645\u062d\u0641\u0638\u0629 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u063a\u0631\u0641\u0629 \u0645\u0627 \u064a\u0644\u064a:<\/p>\n<p dir=\"rtl\" style=\"text-align: right\"><strong>1-2 \u0627\u0644\u0647\u064a\u0626\u0627\u062a \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u063a\u0631\u0641\u0629 \u0627\u0644\u062b\u0627\u0645\u0646\u0629<\/strong><\/p>\n<p dir=\"rtl\" style=\"text-align: right\"><strong>\u0627\u0644\u0648\u0632\u0627\u0631\u0627\u062a<\/strong><\/p>\n<ul style=\"text-align: right\">\n<li>\u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0631\u0643\u0632\u064a\u0629 (07)<\/li>\n<li>\u0627\u0644\u0645\u0635\u0627\u0644\u062d \u063a\u064a\u0631 \u0627\u0644\u0645\u0645\u0631\u0643\u0632\u0629 (222)<\/li>\n<li>\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0630\u0627\u062a \u0627\u0644\u0637\u0627\u0628\u0639 \u0627\u0644\u0625\u062f\u0627\u0631\u064a (09)<\/li>\n<li>\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0630\u0627\u062a \u0627\u0644\u0637\u0627\u0628\u0639 \u0627\u0644\u0635\u0646\u0627\u0639\u064a \u0648\u0627\u0644\u062a\u062c\u0627\u0631\u064a (65)<\/li>\n<li>\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0630\u0627\u062a \u0627\u0644\u0637\u0627\u0628\u0639 \u0627\u0644\u062e\u0627\u0635 (16)<\/li>\n<li>\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 (330)<\/li>\n<\/ul>\n<h1 style=\"text-align: right\"><a name=\"_Toc92795200\"><\/a><strong>3- \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0628\u0634\u0631\u064a\u0629<\/strong><\/h1>\n<table class=\" alignright\" dir=\"ltr\" width=\"100%\">\n<tbody>\n<tr>\n<td width=\"37%\"><strong>\u0627\u0644\u0645\u0646\u0635\u0628\/\u0627\u0644\u0631\u062a\u0628\u0629<\/strong><\/td>\n<td width=\"35%\"><strong>\u0627\u0644\u0627\u0633\u0645 \u0648\u0627\u0644\u0644\u0642\u0628<\/strong><\/td>\n<td width=\"27%\"><strong>\u0627\u0644\u0635\u0646\u0641<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"37%\">\u0631\u0626\u064a\u0633 \u063a\u0631\u0641\u0629<\/td>\n<td width=\"35%\">\u0635\u0627\u0644\u062d \u062e\u0636\u0627\u0631<\/td>\n<td rowspan=\"14\" width=\"27%\"><strong>\u0642\u0636\u0627\u0629<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"37%\">\u0631\u0626\u064a\u0633\u0629 \u0641\u0631\u0639<\/td>\n<td width=\"35%\">\u0632\u0647\u0631\u0629 \u062d\u0648\u0641\u0629<\/td>\n<\/tr>\n<tr>\n<td width=\"37%\">\u0645\u0633\u062a\u0634\u0627\u0631<\/td>\n<td width=\"35%\">\u0639\u0628\u062f \u0627\u0644\u0631\u0624\u0648\u0641 \u0628\u0648\u062e\u0627\u0644\u0641\u0629<\/td>\n<\/tr>\n<tr>\n<td width=\"37%\">\u0645\u062d\u062a\u0633\u0628 \u062f\u0631\u062c\u0629 \u0623\u0648\u0644\u0649<\/td>\n<td width=\"35%\">\u0633\u0639\u064a\u062f \u062e\u0646\u0648\u0634<\/td>\n<\/tr>\n<tr>\n<td width=\"37%\">\u0645\u062d\u062a\u0633\u0628 \u062f\u0631\u062c\u0629 \u0623\u0648\u0644\u0649<\/td>\n<td width=\"35%\">\u0633\u0647\u064a\u0644\u0629 \u0632\u0627\u063a<\/td>\n<\/tr>\n<tr>\n<td width=\"37%\">\u0645\u062d\u062a\u0633\u0628 \u062f\u0631\u062c\u0629 \u062b\u0627\u0646\u064a\u0629<\/td>\n<td width=\"35%\">\u0645\u0648\u0644\u0648\u062f \u0628\u0631\u0643\u0627\u062a\u064a<\/td>\n<\/tr>\n<tr>\n<td width=\"37%\">\u0645\u062d\u062a\u0633\u0628 \u062f\u0631\u062c\u0629 \u062b\u0627\u0646\u064a\u0629<\/td>\n<td width=\"35%\">\u0646\u0633\u064a\u0645\u0629 \u0645\u062f\u0648\u0631<\/td>\n<\/tr>\n<tr>\n<td width=\"37%\">\u0645\u062d\u062a\u0633\u0628 \u062f\u0631\u062c\u0629 \u062b\u0627\u0646\u064a\u0629<\/td>\n<td width=\"35%\">\u0644\u064a\u0644\u0649 \u0639\u0632\u064a\u0632\u064a<\/td>\n<\/tr>\n<tr>\n<td width=\"37%\">\u0645\u062d\u062a\u0633\u0628 \u062f\u0631\u062c\u0629 \u062b\u0627\u0646\u064a\u0629<\/td>\n<td width=\"35%\">\u0632\u0628\u064a\u062f\u0629 \u0633\u0645\u0631\u0648\u062f<\/td>\n<\/tr>\n<tr>\n<td width=\"37%\">\u0645\u062d\u062a\u0633\u0628 \u062f\u0631\u062c\u0629 \u062b\u0627\u0646\u064a\u0629<\/td>\n<td width=\"35%\">\u0639\u0644\u064a \u0645\u0644\u0648\u0643\u0629<\/td>\n<\/tr>\n<tr>\n<td width=\"37%\">\u0645\u062d\u062a\u0633\u0628 \u062f\u0631\u062c\u0629 \u062b\u0627\u0646\u064a\u0629<\/td>\n<td width=\"35%\">\u0641\u0627\u064a\u0632\u0629 \u062e\u0645\u064a\u0633\u0627\u062a<\/td>\n<\/tr>\n<tr>\n<td width=\"37%\">\u0645\u062d\u062a\u0633\u0628 \u062f\u0631\u062c\u0629 \u062b\u0627\u0646\u064a\u0629<\/td>\n<td width=\"35%\">\u0633\u0641\u064a\u0627\u0646 \u0639\u062a\u064a\u0642<\/td>\n<\/tr>\n<tr>\n<td width=\"37%\">\u0645\u062d\u062a\u0633\u0628 \u062f\u0631\u062c\u0629 \u062b\u0627\u0646\u064a\u0629<\/td>\n<td width=\"35%\">\u062e\u064a\u0631 \u0627\u0644\u062f\u064a\u0646 \u0644\u0643\u062d\u0644<\/td>\n<\/tr>\n<tr>\n<td width=\"37%\"><strong>13<\/strong><\/td>\n<td width=\"35%\"><strong>\u0627\u0644\u0645\u062c\u0645\u0648\u0639 \u0627\u0644\u0641\u0631\u0639\u064a<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"37%\">\u0645\u062f\u0642\u0642 \u0645\u0627\u0644\u064a \u0631\u0626\u064a\u0633\u064a\u060c \u0631\u0626\u064a\u0633 \u0641\u0631\u0642\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642<\/td>\n<td width=\"35%\">\u0631\u0636\u0648\u0627\u0646 \u0645\u0633\u064a\u062e<\/td>\n<td rowspan=\"3\" width=\"27%\"><strong>\u0645\u062f\u0642\u0642\u0648\u0646 \u0645\u0627\u0644\u064a\u0648\u0646<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"37%\">\u0645\u062f\u0642\u0642 \u0645\u0627\u0644\u064a<\/td>\n<td width=\"35%\">\u062a\u0648\u0627\u062a\u064a \u0639\u0628\u062f \u0627\u0644\u0645\u0627\u0644\u0643<\/td>\n<\/tr>\n<tr>\n<td width=\"37%\"><strong>02<\/strong><\/td>\n<td width=\"35%\"><strong>\u0627\u0644\u0645\u062c\u0645\u0648\u0639 \u0627\u0644\u0641\u0631\u0639\u064a<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"37%\">\u0643\u0627\u062a\u0628\u0629 \u0636\u0628\u0637<\/td>\n<td width=\"35%\">\u0644\u0648\u064a\u0632\u0629 \u0628\u0644\u062d\u0627\u062c<\/td>\n<td rowspan=\"2\" width=\"27%\"><strong>\u0643\u062a\u0627\u0628 \u0627\u0644\u0636\u0628\u0637<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"37%\"><strong>01<\/strong><\/td>\n<td width=\"35%\"><strong>\u0627\u0644\u0645\u062c\u0645\u0648\u0639 \u0627\u0644\u0641\u0631\u0639\u064a<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"37%\">\u0643\u0627\u062a\u0628\u0629 \u0645\u062f\u064a\u0631\u064a\u0629 \u0631\u0626\u064a\u0633\u064a\u0629<\/td>\n<td width=\"35%\">\u0643\u0631\u064a\u0645\u0629 \u062d\u062f\u0627\u062f\u064a<\/td>\n<td rowspan=\"2\" width=\"27%\"><strong>\u0645\u0648\u0638\u0641\u0648 \u0627\u0644\u062f\u0639\u0645<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"37%\"><strong>01<\/strong><\/td>\n<td width=\"35%\"><strong>\u0627\u0644\u0645\u062c\u0645\u0648\u0639 \u0627\u0644\u0641\u0631\u0639\u064a<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"37%\"><strong>17<\/strong><\/td>\n<td width=\"35%\"><strong>\u0627\u0644\u0645\u062c\u0645\u0648\u0639<\/strong><\/td>\n<td width=\"27%\"><strong>\u00a0<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h1 style=\"text-align: right\"><a name=\"_Toc92795201\"><\/a><strong>4- \u062d\u0635\u064a\u0644\u0629 \u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0631\u0642\u0627\u0628\u0629<\/strong><\/h1>\n<p dir=\"rtl\" style=\"text-align: right\"><strong>1-4 \u062d\u0635\u064a\u0644\u0629 \u062a\u0646\u0641\u064a\u0630 <\/strong><strong>\u0628\u0631\u0646\u0627\u0645\u062c <\/strong><strong>\u0627\u0644\u0631\u0642\u0627\u0628\u0629<\/strong><\/p>\n<table class=\" alignright\" dir=\"ltr\" width=\"100%\">\n<tbody>\n<tr>\n<td colspan=\"2\" width=\"57%\"><strong>\u0639\u062f\u062f \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a<\/strong><\/td>\n<td rowspan=\"2\" width=\"42%\"><strong>\u0627\u0644\u0646\u0648\u0639\/\u0627\u0644\u0635\u0646\u0641<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"23%\"><strong>\u0627\u0644\u0645\u0646\u0641\u0630\u0629<\/strong><\/td>\n<td width=\"33%\"><strong>\u0627\u0644\u0645\u0628\u0631\u0645\u062c\u0629<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"23%\"><strong>05<\/strong><\/td>\n<td width=\"33%\"><strong>15<\/strong><\/td>\n<td width=\"42%\"><strong>1- \u0645\u0631\u0627\u062c\u0639\u0629 \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u062a\u0633\u064a\u064a\u0631<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"23%\">&nbsp;<\/p>\n<p><strong>04<\/strong><\/p>\n<p><strong>02<\/strong><\/td>\n<td width=\"33%\"><strong>\u00a0<\/strong><\/p>\n<p><strong>04<\/strong><\/p>\n<p><strong>02<\/strong><\/td>\n<td width=\"42%\"><strong>2- \u0631\u0642\u0627\u0628\u0629 \u0646\u0648\u0639\u064a\u0629 \u0627\u0644\u062a\u0633\u064a\u064a\u0631<\/strong><\/p>\n<p><strong>\u00a0\u00a0\u00a0 &#8211; \u0631\u0642\u0627\u0628\u0629 \u0639\u0636\u0648\u064a\u0629<\/strong><\/p>\n<p><strong>\u00a0\u00a0\u00a0 &#8211; \u0631\u0642\u0627\u0628\u0629 \u0645\u0648\u0636\u0648\u0639\u0627<\/strong><strong>\u062a<\/strong><strong>\u064a\u0629<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"23%\">&nbsp;<\/p>\n<p><strong>04<\/strong><\/td>\n<td width=\"33%\"><strong>\u00a0<\/strong><\/p>\n<p><strong>04<\/strong><\/td>\n<td width=\"42%\"><strong>3- \u0623\u0639\u0645\u0627\u0644 \u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u062a\u0642\u064a\u064a\u0645\u064a \u062d\u0648\u0644 \u0627\u0644\u0645\u0634\u0631\u0648\u0639 \u0627\u0644\u062a\u0645\u0647\u064a\u062f\u064a \u0644\u0642\u0627\u0646\u0648\u0646 \u0636\u0628\u0637 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p dir=\"rtl\" style=\"text-align: right\"><strong>\u00a0<\/strong><\/p>\n<p dir=\"rtl\" style=\"text-align: right\"><strong>2-4- \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0645\u0648\u062f\u0639\u0629<\/strong><\/p>\n<table class=\" alignright\" dir=\"ltr\" width=\"100%\">\n<tbody>\n<tr>\n<td width=\"23%\"><strong>\u0627\u0644\u0645\u0628\u0644\u063a<\/strong><\/td>\n<td width=\"34%\"><strong>\u0627\u0644\u0639\u062f\u062f<\/strong><\/td>\n<td width=\"42%\"><strong>\u0627\u0644\u0646\u0648\u0639\/\u0627\u0644\u0635\u0646\u0641<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"23%\">&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><strong>52723,95 <\/strong><strong>\u00a0<\/strong><strong>\u062f\u062c<\/strong><\/td>\n<td width=\"34%\"><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>15<\/strong><\/p>\n<p><strong>00<\/strong><\/p>\n<p><strong>01<\/strong><\/td>\n<td width=\"42%\"><strong>\u0623- \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0645\u0648\u062f\u0639\u0629 \u0630\u0627\u062a \u0627\u0644\u0637\u0627\u0628\u0639 \u0627\u0644\u0642\u0636\u0627\u0626\u064a<\/strong><\/p>\n<p><strong>1- \u0645\u0631\u0627\u062c\u0639\u0629 \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u064a\u0646<\/strong><\/p>\n<p><strong>\u00a0\u00a0\u00a0 &#8211; \u0642\u0631\u0627\u0631\u0627\u062a \u0646\u0647\u0627\u0626\u064a\u0629 \u0628\u0627\u0644\u0625\u0628\u0631\u0627\u0621<\/strong><\/p>\n<p><strong>\u00a0\u00a0\u00a0 &#8211; \u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629<\/strong><\/p>\n<p><strong>\u00a0\u00a0\u00a0 &#8211; \u0642\u0631\u0627\u0631\u0627\u062a \u0646\u0647\u0627\u0626\u064a\u0629 \u0644\u062d\u0627\u0644\u0629 \u0645\u062f\u064a\u0646<\/strong><\/p>\n<p><strong>\u00a0\u00a0\u00a0 &#8211; \u0645\u0628\u0644\u063a \u0627\u0644\u062f\u064a\u0648\u0646 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"23%\"><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>00<\/strong><\/td>\n<td width=\"34%\"><strong>\u00a0<\/strong><\/p>\n<p><strong>00<\/strong><\/td>\n<td width=\"42%\"><strong>2- \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a<\/strong><\/p>\n<p><strong>\u00a0\u00a0\u00a0 &#8211; \u0642\u0631\u0627\u0631\u0627\u062a \u0646\u0647\u0627\u0626\u064a\u0629 \u0628\u0641\u0631\u0636 \u063a\u0631\u0627\u0645\u0629<\/strong><\/p>\n<p><strong>\u00a0\u00a0\u00a0 &#8211; \u0645\u0628\u0644\u063a \u0627\u0644\u063a\u0631\u0627\u0645\u0629<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"23%\"><\/td>\n<td width=\"34%\"><strong>\u00a0<\/strong><\/p>\n<p><strong>00<\/strong><\/p>\n<p><strong>00<\/strong><\/p>\n<p><strong>00<\/strong><\/p>\n<p><strong>0<\/strong><strong>0<\/strong><\/p>\n<p><strong>01<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>04<\/strong><\/td>\n<td width=\"42%\"><strong>\u0628- \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0645\u0648\u062f\u0639\u0629 \u0630\u0627\u062a \u0627\u0644\u0637\u0627\u0628\u0639 \u0627\u0644\u0625\u062f\u0627\u0631\u064a<\/strong><\/p>\n<p><strong>\u00a0\u00a0\u00a0 &#8211; \u0645\u0630\u0643\u0631\u0629 \u062a\u0642\u064a\u064a\u0645\u064a\u0629<\/strong><\/p>\n<p><strong>\u00a0\u00a0\u00a0 &#8211; \u0631\u0633\u0627\u0644\u0629 \u0627\u0633\u062a\u0639\u062c\u0627\u0644\u064a\u0629<\/strong><\/p>\n<p><strong>\u00a0\u00a0\u00a0 &#8211; \u0645\u0630\u0643\u0631\u0629 \u0645\u0628\u062f\u0626\u064a\u0629<\/strong><\/p>\n<p><strong>\u00a0\u00a0\u00a0 &#8211; \u0631\u0633\u0627\u0644\u0629 \u0631\u0626\u064a\u0633 \u0627\u0644\u063a\u0631\u0641\u0629<\/strong><\/p>\n<p><strong>\u00a0\u00a0\u00a0 &#8211; \u0645\u0630\u0643\u0631\u0629 \u0625\u062f\u0631\u0627\u062c \u0641\u064a \u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0633\u0646\u0648\u064a<\/strong><\/p>\n<p><strong>\u00a0\u00a0\u00a0 &#8211; \u0645\u0630\u0643\u0631\u0629 \u0642\u0637\u0627\u0639\u064a\u0629 \u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0645\u0634\u0631\u0648\u0639 \u0627\u0644\u062a\u0645\u0647\u064a\u062f\u064a \u0644\u0642\u0627\u0646\u0648\u0646 \u0636\u0628\u0637 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"23%\"><\/td>\n<td width=\"34%\"><strong>\u00a0<\/strong><\/p>\n<p><strong>00<\/strong><\/td>\n<td width=\"42%\"><strong>\u062c- \u062a\u0642\u0631\u064a\u0631 \u0645\u0641\u0635\u0644 \u0639\u0646 \u0627\u0644\u0648\u0642\u0627\u0626\u0639 \u0627\u0644\u0645\u062e\u0627\u0644\u0641\u0629 \u0644\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0627\u0646\u0636\u0628\u0627\u0637 \u0641\u064a \u0645\u062c\u0627\u0644 \u062a\u0633\u064a\u064a\u0631 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"23%\"><\/td>\n<td width=\"34%\"><strong>01<\/strong><\/td>\n<td width=\"42%\"><strong>\u062d- \u062a\u0642\u0631\u064a\u0631 \u0645\u0641\u0635\u0644 \u0639\u0646 \u0627\u0644\u0648\u0642\u0627\u0626\u0639 \u0627\u0644\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u0648\u0635\u0641 \u0627\u0644\u062c\u0632\u0627\u0626\u064a<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p dir=\"rtl\" style=\"text-align: right\"><strong><u>\u00a0<\/u><\/strong><\/p>\n<h1 style=\"text-align: right\"><a name=\"_Toc92795202\"><\/a><strong>5- \u0623\u0646\u0634\u0637\u0629 \u0648\u0641\u0639\u0627\u0644\u064a\u0627\u062a \u0623\u062e\u0631\u0649 \u0644\u0644\u063a\u0631\u0641\u0629 \u0627\u0644\u062b\u0627\u0645\u0646\u0629<\/strong><\/h1>\n<table class=\" alignright\" dir=\"ltr\" width=\"0\">\n<tbody>\n<tr>\n<td width=\"161\"><strong>\u0627\u0644\u062a\u0627\u0631\u064a\u062e \/ \u0627\u0644\u0645\u0643\u0627\u0646<\/strong><\/td>\n<td width=\"208\"><strong>\u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0648\u0646 (\u0627\u0644\u0627\u0633\u0645 \u0648\u0627\u0644\u0644\u0642\u0628\u060c \u0627\u0644\u0635\u0646\u0641)<\/strong><\/td>\n<td width=\"312\"><strong>\u0627\u0644\u0623\u0646\u0634\u0637\u0629\/\u0627\u0644\u0623\u062d\u062f\u0627\u062b<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"161\"><strong>&#8211; \u0645\u0646 11 \u0641\u064a\u0641\u0631\u064a \u0625\u0644\u0649 04 \u0645\u0627\u0631\u0633 2020 \u060c \u0648\u0645\u0646 15 \u0646\u0648\u0641\u0645\u0628\u0631 \u0625\u0644\u0649 04 \u062f\u064a\u0633\u0645\u0628\u0631 2020.<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>&#8211; \u0645\u0646 02 \u0625\u0644\u0649 06 \u0641\u064a\u0641\u0631\u064a 2020 \u0628\u0627\u0644\u0633\u0648\u062f\u0627\u0646<\/strong><\/p>\n<p><strong>&#8211; 29 \u062f\u064a\u0633\u0645\u0628\u0631 2020 (\u0627\u0644\u062a\u062d\u0627\u0636\u0631 \u0639\u0646 \u0628\u0639\u062f)<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>&#8211; \u0645\u0646 21 \u0625\u0644\u0649 24 \u062f\u064a\u0633\u0645\u0628\u0631 2020<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\/<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\/<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\/<\/strong><\/td>\n<td width=\"208\">\u0631\u0626\u064a\u0633 \u0627\u0644\u063a\u0631\u0641\u0629 \u062e\u0636\u0627\u0631 \u0635\u0627\u0644\u062d \u0628\u0645\u0633\u0627\u0639\u062f\u0629 \u0628\u0648\u0639\u0632\u0629 \u0628\u0646 \u062d\u0633\u064a\u0646 (\u0642\u0627\u0636 \u0628\u0627\u0644\u063a\u0631\u0641\u0629 \u0627\u0644\u0631\u0627\u0628\u0639\u0629) \u0648\u0623\u0645\u062d\u0645\u062f \u0645\u062d\u0645\u0648\u062f\u064a (\u0642\u0627\u0636 \u0628\u0627\u0644\u063a\u0631\u0641\u0629 \u0627\u0644\u0633\u0627\u062f\u0633\u0629)<\/p>\n<p>&nbsp;<\/p>\n<p>\u0628\u0644\u0642\u0627\u0633\u0645 \u0639\u0645\u0631\u064a<\/p>\n<p>\u0645\u062f\u0648\u0631 \u0646\u0633\u064a\u0645\u0629<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>\u0633\u0627\u0637\u0648\u0637\u0627\u062d \u0643\u0631\u064a\u0645<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>\/<\/p>\n<p>&nbsp;<\/p>\n<p>\/<\/p>\n<p>&nbsp;<\/p>\n<p>\/<\/td>\n<td width=\"312\"><strong>&#8211; <\/strong><strong>\u062a\u0631\u0623\u0633 \u0644\u062c\u0646\u0629 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0644\u0647\u064a\u0626\u0627\u062a \u0627\u0644\u0627\u062a\u062d\u0627\u062f \u0627\u0644\u0625\u0641\u0631\u064a\u0642\u064a \u0648\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0643\u0634\u0648\u0641 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u062c\u0646\u0629 \u0627\u0644\u0627\u062a\u062d\u0627\u062f \u0627\u0644\u0625\u0641\u0631\u064a\u0642\u064a \u0644\u0633\u0646\u0629 2019<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>&#8211; \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0648\u0646 \u0641\u064a \u0627\u0644\u062f\u0648\u0631\u0627\u062a \u0627\u0644\u062a\u062f\u0631\u064a\u0628\u064a\u0629\u060c \u0627\u0644\u062d\u0644\u0642\u0627\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u064a\u0629 \u0648\u062d\u0644\u0642\u0627\u062a \u0627\u0644\u0639\u0645\u0644<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>&#8211; \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0641\u064a \u062a\u0646\u0638\u064a\u0645 \u0648\u0627\u0639\u062f\u0627\u062f \u0627\u0644\u062d\u0644\u0642\u0627\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u064a\u0629 \u0627\u0644\u0648\u0637\u0646\u064a\u0629 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