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آليات تطوير الخبز

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آليات تطوير الخبز Powered By Docstoc
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                                                        Abstract
            This paper aims at formulating some policy recommendations for the decision
maker to improve the current production method of subsidized Baladi bread, and
introducing new distributions mechanisms, in order to assure reaching this bread to
citizen specially in the crowded areas. For this purpose, the paper starts by introducing
the current situation of subsidized Baladi bread and analyzing the experiment of
producing bread by the military forces, as well as estimating the demand and supply of
subsidized Baladi bread to estimate the gap on the geographic level, in order to
determine the needed governorates. Then the paper compares between the production of
bread in the subsidized bakeries, and military force bakeries stations. Finally, the paper
presents some policy recommendations to enhance and develop the production and
distribution mechanisms according to a proposed time schedule through seven main
axis.
‫٢‬                                                                                                            ‫א‬               ‫א‬                                                             ‫א‬




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‫............................................................................................................... ٣٦‬                                                                             ‫א‬
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‫٨‬                                                                                                                                   ‫א‬           ‫א‬                                                             ‫א‬




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                                                                  ‫)١(‬
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                 ‫٠٨٪‬                                         ‫٢٨٪‬                                                                                                ‫א‬

                           ‫٠٣‬                                         ‫٩,٥٣‬                                                                                                           ‫)٪(‬                  ‫א‬
                          ‫٢٠,١‬                                             ‫١‬                                                                                                 ‫)٪(‬                          ‫א‬
                           ‫٨,٨‬                                            ‫٢,٨‬                                                                                ‫)٪(‬
                           ‫٤,١‬                                            ‫٢,١‬                                                                                                            ‫)٪(‬
                          ‫٩,٨٥‬                                        ‫٧,٣٥‬                                                                                          ‫א ) א(‬
                           ‫١,٤‬                                            ‫٣,٣‬                                                                       ‫א(‬              ‫א /٠٠١‬                       ‫)‬
                           ‫٧,١‬                                            ‫٦,١‬
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                                                                                                            ‫:‬               ‫א‬                               ‫א‬                                ‫• א‬
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    ‫א‬                       ‫−‬              ‫א‬           ‫−‬                                ‫א‬               ‫א‬               ‫א‬                           ‫٤٠٠٢/٥٠٠٢،‬
        ‫א‬                 ‫א ٠١١٪‬                       ‫،‬                       ‫٤٦,٢‬                                 ‫،‬                               ‫٤٥,٥‬                                                          ‫א‬
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                                                                      ‫٤٠٠٢/٥٠٠٢.‬                                            ‫٠٠٠٢/١٠٠٢‬                                                                ‫א‬
‫٩‬                                                                                                                                                                 ‫א‬            ‫א‬                                                           ‫א‬




                                                                             ‫)٢(‬
                                      ‫א‬                      ‫א‬                           ‫א‬                                ‫א‬                   ‫א‬
‫(‬                  ‫)א‬                                        ‫٠٠٠٢/١٠٠٢−٤٠٠٢/٥٠٠٢‬
                                 ‫א‬                                                                                                                                                                                ‫א‬

        ‫٦٥,٠‬                          ‫٤٦,٤‬                                   ‫٤٦,٢‬                                                 ‫٠٠,٢‬                                                           ‫٠٠٠٢/١٠٠٢‬
        ‫٤٥,٠‬                          ‫٢٩,٤‬                                   ‫٤٢,٣‬                                                 ‫٨٦,١‬                                                           ‫١٠٠٢/٢٠٠٢‬
        ‫٥٣,٠‬                          ‫٤٦,٥‬                                   ‫٩٧,٣‬                                                 ‫٥٨,١‬                                                           ‫٢٠٠٢/٣٠٠٢‬
        ‫٤١,٠‬                          ‫٣٨,٦‬                                   ‫٧١,٥‬                                                 ‫٦٦,١‬                                                           ‫٣٠٠٢/٤٠٠٢‬
        ‫٥٤,٠‬                          ‫٥١,٨‬                                   ‫٤٥,٥‬                                                 ‫١٦,٢‬                                                           ‫٤٠٠٢/٥٠٠٢‬
                                                                                     ‫.‬                   ‫א‬        ‫،‬                               ‫א‬                       ‫،א‬             ‫א‬                        ‫א‬               ‫:א‬           ‫א‬


                            ‫א‬                 ‫א‬          ‫א‬                                               ‫א‬                    ‫−א‬                              ‫א‬                     ‫− א‬
‫٠٠٠٢/١٠٠٢‬                                     ‫א‬                  ‫א‬                                                ‫א‬               ‫א‬                                                                           ‫،‬                   ‫א‬            ‫א‬
‫٤٠٠٢/٥٠٠٢،‬                                        ‫٥١,٨‬               ‫א‬                       ‫א‬                                                ‫א ٣,٥١٪‬                                   ‫٤٠٠٢/٥٠٠٢‬
                                                                                                              ‫.‬           ‫א א‬                                                                ‫א ٤٦,٤‬

               ‫א‬        ‫א‬                                        ‫א‬                   ‫א‬                   ‫א‬                                                ‫،‬                                               ‫א‬
         ‫٠٠٠٢/١٠٠٢‬                                       ‫א‬                                       ‫א‬                    ‫א‬                                                   ‫א‬                       ‫،‬                                            ‫א‬
        ‫٤٠٠٢/٥٠٠٢.‬                                     ‫١٦,٢‬                                  ‫،‬                                                            ‫א‬                                           ‫٣٠٠٢/٤٠٠٢،‬

                                                                             ‫:‬               ‫א‬                    ‫א‬                       ‫א‬                                                  ‫א‬                ‫• א א‬
          ‫א‬                                   ‫א‬   ‫א א‬                                                        ‫א −א‬                     ‫א‬                                                           ‫א‬
    ‫א‬               ‫،‬       ‫א‬                                        ‫א‬             ‫א א‬                                        ‫א‬                                                              ‫א‬                                ‫−‬                ‫א‬
               ‫٥٤٩١، א‬                                               ‫א‬               ‫א א‬                                  ‫א‬                                   ‫،‬                    ‫אא‬                     ‫.‬                   ‫א‬                ‫א‬
                                                                                                         ‫.‬                    ‫א‬                   ‫א‬                                                   ‫א‬               ‫א‬                        ‫א‬
        ‫٦٧٤‬                     ‫א א‬                ‫א‬                     ‫א‬                   ‫א‬                                                ‫א‬                       ‫א‬             ‫א‬
                                          ‫١:‬                                     ‫א‬                   ‫א‬                                                ‫א‬                        ‫א א‬                                    ‫٨٩٩١، א‬

        ‫٣١٢.‬       ‫،א‬       ‫א‬             ‫א‬        ‫٨١/٩٠/٣٠٠٢،‬                                               ‫٣٠٠٢، א‬                          ‫٤٥٢‬                     ‫،‬            ‫א א‬            ‫א‬                       ‫א‬            ‫א‬       ‫1‬
‫٠١‬                                                                                                                                     ‫א‬               ‫א‬                                                     ‫א‬




                                   ‫א .‬        ‫٠١١‬            ‫א ، א‬                   ‫٠٣١‬                                                                                         ‫−‬
                                                                                                          ‫٠٢ .‬                                                                   ‫−‬
‫، ٦٢٪‬                  ‫א‬           ‫، ٥٣٪‬                 ‫א‬                       ‫٦٣٪‬                                          ‫א‬                                                  ‫−‬
                                                                                                                                   ‫.‬               ‫א‬
                                                                             ‫.‬            ‫א‬           ‫، א‬                                  ‫א‬                                     ‫−‬
                                                                                                              ‫.‬               ‫א‬        ‫א‬                       ‫א‬                 ‫−‬
                                                                                                              ‫.‬               ‫א א א א‬                                            ‫−‬
                                                                                                      ‫(.‬                          ‫)א‬                   ‫א‬                         ‫−‬
                                                                         ‫.‬                                                    ‫،‬                            ‫א‬                     ‫−‬
                                                                             ‫.‬                ‫א‬                                                                                  ‫−‬

                                                                                      ‫:‬               ‫א‬                   ‫א‬                    ‫א‬                                                         ‫•‬
‫א‬            ‫،‬         ‫א‬                                         ‫א‬                                                            ‫א‬                                    ‫א‬                 ‫א‬
             ‫א א‬           ‫.‬                  ‫א א‬       ‫א‬                        ‫א‬            ‫، א‬                             ‫א א‬                                                        ‫א‬           ‫א‬
             ‫،‬                 ‫א‬              ‫א‬                                  ‫א‬                        ‫א‬                                ‫،‬                                         ‫א‬                               ‫א‬
                       ‫.‬   ‫א‬             ‫،‬          ‫א‬                    ‫،‬            ‫א‬                               ‫،‬                    ‫א‬                       ‫:א‬                                ‫א‬
         ‫א‬                         ‫(،‬             ‫)١٠٢‬                   ‫א‬                                    ‫،‬                                                         ‫א א‬
                   ‫א‬                     ‫(.‬       ‫، ٠٢٪‬                  ‫)٠٨٪‬                             ‫א‬               ‫א‬                                                  ‫א‬                       ‫،‬           ‫א‬
     ‫א‬                 ‫א‬           ‫،‬          ‫א א א‬                  ‫א‬                                            ‫א‬                            ‫א‬                                 ‫א‬               ‫א‬
             ‫א‬                     ‫،‬                         ‫א‬               ‫אא‬                       ‫،‬                       ‫א‬                            ‫א‬                                 ‫א‬
             ‫.‬     ‫א‬                                    ‫)١(،‬                                      ‫א‬                   ‫א‬                            ‫.‬                     ‫א‬                   ‫، א‬                     ‫א‬
‫١١‬                                                                                                                             ‫א‬   ‫א‬                   ‫א‬


                                                                             ‫)١(‬
                                                                                   ‫א‬



     ‫(‬        ‫)١٠٢‬              ‫א‬                                        ‫א‬             ‫א‬                         ‫א‬
         ‫(‬    ‫)‬                      ‫• ٦٤١‬                                             ‫א‬   ‫• א‬               ‫א א‬          ‫•‬                ‫א‬       ‫א‬
         ‫٤٤‬            ‫)‬                 ‫• ٥٥‬                                  ‫א‬            ‫•‬                            ‫• ٧‬           ‫א‬       ‫א‬       ‫א‬
                  ‫(.‬            ‫، ١١‬                                               ‫א‬        ‫•‬                ‫א‬            ‫•‬
                            ‫א‬              ‫•‬                                       ‫א‬        ‫•‬                        ‫א‬    ‫•‬


                                                                                                                                               ‫א‬       ‫א‬
                                                ‫א‬
                                                 ‫٢٧٪ − ٢٨٪.‬         ‫•‬
                                                ‫א א‬            ‫–‬   ‫• א‬


                                                      ‫א‬


         ‫(‬                      ‫)א‬          ‫א‬         ‫א‬                                          ‫א‬   ‫א‬
                   ‫−א‬      ‫−א‬        ‫א‬      ‫א‬             ‫٢٢‬                               ‫− א א א‬       ‫א‬




                                                                     ‫א‬                 ‫א‬                                                           ‫א‬
‫٢١‬                                                                                                                                                                                      ‫א‬               ‫א‬                                                 ‫א‬




                                                                                                                                                                ‫:‬                   ‫א‬                       ‫א‬                                         ‫١. ٢‬

                                                          ‫א‬               ‫א‬                                                                                             ‫א‬                       ‫א‬                               ‫א‬
                     ‫א‬                            ‫א‬                                           ‫אא‬                    ‫،‬                                                                                                                       ‫א א‬
             ‫א‬                           ‫אא‬                       ‫،‬                       ‫א‬                                     ‫א‬                               ‫، א‬                     ‫א‬                                                                     ‫א‬
                                                                                                                                                                                                                ‫.‬                   ‫א‬

                                                                                                                                                                ‫א‬                                                                   ‫א‬                 ‫• א‬
                 ‫،‬           ‫א‬                                                                 ‫א א‬                  ‫א‬                                               ‫א‬                       ‫א‬
                 ‫א‬                        ‫א‬                                                           ‫א א‬           ‫א‬                                                           ‫א‬                               ‫א‬                                             ‫א‬
                                                                  ‫.‬                   ‫א‬                             ‫א‬                           ‫א‬                       ‫،‬           ‫א א‬                                     ‫א‬           ‫א‬

                                                                                                                                        ‫א א‬                         ‫א‬                                                               ‫א‬                 ‫א‬       ‫−‬

                                              ‫:‬               ‫א‬                                             ‫א‬           ‫א‬                   ‫א‬                                                       ‫א‬                       ‫א‬                     ‫א‬
                 ‫א‬           ‫א‬                                        ‫،‬                   ‫א‬                                         ‫א‬                                       ‫:‬                                           ‫א‬                         ‫○‬
                                     ‫א‬                                                                              ‫א‬                               ‫א‬                               ‫אא‬                                      ‫،‬
                                                                                                                                                                                                                                    ‫.‬        ‫א‬
         ‫א‬                       ‫א‬                                    ‫א‬                   ‫א‬                                 ‫א‬               ‫:‬                   ‫א‬                                           ‫א‬                       ‫א‬             ‫○‬
‫،‬            ‫א‬                                        ‫א‬                           ‫א‬           ‫א‬                                                 ‫א א‬                         ‫،‬               ‫א‬                                                ‫א‬
         ‫א‬                   ‫א‬            ‫א‬                                   ‫א‬                   ‫א‬                                 ‫א א‬                     ‫א‬                                                       ‫א‬
     ‫א‬                   ‫א‬                            ‫א‬                                   ‫،‬            ‫א א‬                              ‫א‬               ‫א‬                                                   ‫.‬                   ‫א א‬
‫−‬                    ‫א‬                                        ‫א‬                       ‫א‬               ‫،‬         ‫א‬                                           ‫.)‬                          ‫א‬                                       ‫א‬            ‫א‬
                                 ‫א‬                                    ‫א‬                   ‫א‬                                             ‫א‬                   ‫א‬                                                       ‫א −‬
                                                                                                                    ‫(.‬              ‫א‬                                       ‫٥,٢٪‬                                                             ‫א‬
‫٣١‬                                                                                                                                                                     ‫א‬               ‫א‬                                                  ‫א‬




                                       ‫א‬                           ‫א‬                       ‫א‬               ‫א‬                               ‫א‬                           ‫א‬                                                          ‫○‬
                     ‫،‬                                                                             ‫א‬                   ‫א‬                                   ‫א‬                       ‫א‬                     ‫:‬                ‫א‬
                                           ‫א‬                       ‫א‬                       ‫א‬                           ‫א‬       ‫א‬                                                                         ‫א‬
                                                                       ‫.‬               ‫א‬            ‫א‬                                                  ‫א‬                   ‫א‬
                     ‫א‬                                 ‫א‬                       ‫א‬                                   ‫א א‬                 ‫א א‬                         ‫א‬                       ‫:‬           ‫א א‬                ‫○ א‬
                 ‫א א‬               ‫א‬                                           ‫،‬                                               ‫٢‬                                                                                          ‫א‬
‫.‬                ‫א‬                 ‫א‬                               ‫א‬                       ‫א א‬                             ‫،‬                       ‫א‬                                               ‫א א‬           ‫א א‬
                                                   ‫א‬                                                   ‫א‬                                                               ‫א‬                                     ‫א‬
             ‫א‬                     ‫א‬                                   ‫א‬           ‫א‬                   ‫א‬                                                       ‫،‬                               ‫א א‬
                                                                                                                                                                                                   ‫.‬

                                                                                                                                                   ‫א‬                                                         ‫א‬                    ‫א‬           ‫−‬

                     ‫א‬         ‫א‬               ‫،‬               ‫א‬                                           ‫א‬                                                                                   ‫א‬
                     ‫א‬                     ‫א‬                   ‫א‬                   ‫،‬                               ‫א‬                                                       ‫١٠٢‬                                    ‫א‬                   ‫א‬
             ‫א‬                                             ‫٥٥‬                                      ‫(،‬                      ‫) /‬                                             ‫٦٤١‬                                                ‫א‬               ‫א‬
                                                                           ‫:‬           ‫א‬                                                                   ‫א‬                               ‫א‬                          ‫.‬           ‫א‬

‫،‬                    ‫، א‬           ‫، א‬                     ‫א‬                                           ‫א‬                   ‫:‬           ‫א‬                                                       ‫א‬                                  ‫○‬
             ‫א‬             ‫א‬           ‫.‬               ‫א‬                                   ‫،‬                               ‫א‬           ‫،‬                       ‫، א‬                             ‫، א‬                    ‫א‬
     ‫א‬                         ‫א‬                                                               ‫א‬                                   ‫א‬               ‫،‬                       ‫א‬                                              ‫א‬
                                                                       ‫.‬                   ‫א‬                   ‫א‬

                                       ‫،‬                                                                           ‫א‬                               ‫:‬                           ‫א‬                         ‫א‬                ‫○ א‬
         ‫א‬                             ‫א‬                                                                       ‫،‬                           ‫א‬                       ‫א‬                                                      ‫א‬
             ‫א א‬           ‫א‬                                       ‫א .‬                         ‫א‬                                               ‫א‬                               ‫א‬                   ‫א‬                      ‫א‬
                                                                                           ‫.‬                       ‫א‬                                       ‫א‬                   ‫א‬                                          ‫א‬
‫٤١‬                                                                                                                                                                          ‫א‬                   ‫א‬                                                            ‫א‬




‫،‬        ‫٠٠١‬                         ‫א‬                                       ‫א‬                                              ‫א‬                   ‫א‬                   ‫:‬                                                            ‫א‬                   ‫○‬
                                             ‫،א‬                          ‫א‬                                              ‫אא‬                                                                                  ‫א‬
                                             ‫א‬                                                            ‫א א ،‬                                                                                             ‫א‬                        ‫א‬
                                                                                         ‫א‬            ‫א‬                                 ‫،‬                           ‫א‬                               ‫א‬                                ‫א א‬
                                                                                                                                                                                                            ‫.‬            ‫א‬                       ‫א‬

                                                                                                                                                                        ‫א‬                                                        ‫א‬                       ‫• א‬
                                     ‫،‬               ‫א‬                   ‫א‬                                                                              ‫א‬                               ‫א‬
                                                                                                                                                                                                                                                     ‫:‬           ‫א‬
                 ‫א‬                       ‫א‬               ‫א‬                       ‫א‬                                              ‫א‬                                   ‫:‬                                                ‫א‬                   ‫א‬                       ‫−‬

                             ‫א‬                                                       ‫א‬                              ‫א‬               ‫א‬                                               ‫א‬                           ‫א א א‬                                    ‫א‬
                                 ‫،‬                   ‫א א א‬                                                  ‫א‬                                                   ‫א‬                                       ‫.‬                ‫א‬
     ‫א‬                                                               ‫،‬                   ‫א‬                                                                                                                      ‫א א‬                                  ‫א‬
                                                                             ‫،‬                                                                      ‫א‬                                                           ‫،‬                                        ‫א‬
                                                                                                                                                                                    ‫.‬                       ‫א‬                                            ‫א‬

     ‫א‬               ‫א‬                                                               ‫:‬                ‫א‬                         ‫א‬                                                           ‫א‬                       ‫א א‬                      ‫א‬                   ‫−‬

         ‫א‬                                       ‫،‬               ‫א‬                           ‫א‬                          ‫א‬                           ‫א‬                                                               ‫(، א‬                                 ‫)‬
                                                 ‫.‬                   ‫א‬                           ‫אא‬        ‫א‬                    ‫א‬                                               ‫א‬                       ‫،א‬                                               ‫א‬

                                                             ‫א‬                                                                  ‫:‬           ‫א‬                                                   ‫א‬                            ‫א‬                                   ‫−‬

             ‫א‬           ‫א‬                                       ‫٢٧٪‬                              ‫א‬             ‫א‬                                           ‫א‬           ‫א‬                               ‫א‬                                                ‫א‬
                                                                                                                                        ‫.‬                       ‫א‬                           ‫א‬                   ‫א‬                    ‫א א‬
‫٥١‬                                                                                                                                                                       ‫א‬                   ‫א‬                                                   ‫א‬




     ‫א‬                 ‫א‬                   ‫אא‬                                                                        ‫א א א‬                                                           ‫:‬               ‫א א‬                             ‫א‬       ‫א‬       ‫−‬

                                            ‫א ،‬                         ‫א‬                                                    ‫א‬                               ‫א‬               ‫א‬                                       ‫א א א‬
                       ‫.‬           ‫א‬               ‫א‬                                             ‫א‬           ‫א א‬                             ‫א א‬                                                     ‫א א‬

                 ‫א‬             ‫א‬                                                                                                     ‫א‬                           ‫:‬                   ‫א‬                                           ‫א‬                   ‫−‬

                                               ‫א‬                            ‫א‬                    ‫א‬                                       ‫،‬                                   ‫א‬                                   ‫א‬
                                                                                                         ‫.‬           ‫א‬                   ‫א‬                                                                                                   ‫א‬

                                           ‫א‬                    ‫א‬                                        ‫א א‬                             ‫א‬                                               ‫:‬                       ‫א‬                                   ‫−‬

                               ‫א‬                ‫א‬                   ‫א‬                                    ‫א‬                                           ‫،‬                       ‫א‬                                               ‫א‬               ‫א‬
                     ‫א .‬           ‫א‬                        ‫א‬                           ‫א‬                                    ‫א א‬                                                                     ‫،‬                   ‫א‬

                                                                                                                                             ‫א‬                                                                       ‫א‬                       ‫• א‬
                               ‫א‬               ‫א‬                                                                                                 ‫א‬                               ‫א‬
                                   ‫:‬               ‫א‬                                         ‫א‬                                               ‫،‬                       ‫א‬                   ‫א‬                                               ‫א‬           ‫א‬

                     ‫٦٣٪‬                                                ‫א‬                                                        ‫א‬                       ‫א‬                           ‫:‬                       ‫א‬                                       ‫−‬

             ‫א‬                                         ‫(،‬                                                                    ‫) א‬                                 ‫א‬
                     ‫א א‬                                        ‫،‬                                                                        ‫א‬                                                       ‫א‬           ‫،‬
                           ‫א‬                                                                ‫،א‬                   ‫א‬               ‫א‬                                                               ‫.‬               ‫א‬                           ‫א‬
                               ‫.‬                   ‫א‬                            ‫א‬                            ‫א‬                                                       ‫،‬                                       ‫،‬                   ‫א‬

                 ‫א‬                                     ‫:‬                ‫א‬           ‫א‬                ‫א‬                       ‫א‬                       ‫א‬                       ‫א‬                       ‫א א‬                                             ‫−‬

                      ‫א‬                ‫،‬                ‫א‬                                                                ‫א‬                                                                               ‫א‬                                   ‫א‬
‫.‬        ‫א‬                                                                                                                                           ‫א‬                                                                   ‫א‬                   ‫א‬
         ‫.‬                                     ‫א‬                    ‫א א‬                                                                      ‫א‬
‫٦١‬                                                                                                                                                        ‫א‬               ‫א‬                                                         ‫א‬




           ‫א‬                               ‫א‬                        ‫א‬                                     ‫א‬                                               ‫:‬                   ‫א‬                                                         ‫−‬

                                                                                                                                                              ‫.‬               ‫א‬                   ‫א‬

                   ‫א‬                       ‫א‬                ‫:‬               ‫א‬           ‫א‬                                    ‫א‬                    ‫א‬                                   ‫א‬                                        ‫א‬        ‫−‬

‫א‬                                      ‫،‬           ‫/א‬                   ‫א ٠٨١‬                                 ‫.‬          ‫א‬                                                                ‫א‬
                                   ‫א‬                                ‫א ٥٢٪‬                   ‫א(‬            ‫)٠٣١‬                   ‫א‬                    ‫א‬                                                       ‫א‬                ‫א‬
                       ‫.‬                           ‫א‬                            ‫א א א‬                                ‫א‬                                            ‫א‬                                   ‫א.‬                       ‫א‬

       ‫א‬                                   ‫א‬                            ‫:‬               ‫א‬                                ‫א‬                                                        ‫א‬                                            ‫א‬        ‫−‬

           ‫א ،‬                                 ‫٩٨٩١‬                                         ‫א א‬                                           ‫א‬                       ‫א‬                                                            ‫א‬
                           ‫.‬                       ‫א‬                                                                         ‫א‬                                                                                    ‫א‬
               ‫.‬                                                                ‫א‬                                ‫א‬                                                                                        ‫א‬


                                                                                             ‫:‬        ‫א‬                                                                           ‫א‬           ‫א‬           ‫א‬                    ‫١. ٣‬

                               ‫،‬               ‫א‬                                    ‫א א א א‬                                              ‫א א‬                                      ‫אא‬
               ‫א‬                                                ‫א‬                   ‫،‬             ‫א‬                                           ‫א‬                       ‫א‬                       ‫א א א‬                                      ‫א‬
     ‫א א‬                                       ‫א‬                                    ‫، א‬               ‫א‬                                                           ‫א‬           ‫،‬                       ‫א א א‬
                                                                                                                                     ‫.‬            ‫א‬                                                               ‫א‬                      ‫א‬

                                                                                                                         ‫:‬                ‫א‬                                                       ‫א א א‬                             ‫•‬

       ‫א‬                                                                ‫א‬                         ‫א‬                                       ‫−‬                               ‫א א א‬
               ‫א‬                                                                    ‫، א‬           ‫א א‬                                                                 ‫א‬               ‫א‬                               ‫−‬            ‫א א‬
                           ‫א‬                           ‫אא‬                   ‫،‬               ‫א א‬           ‫א‬                              ‫א א‬                                  ‫א‬                       ‫،‬                   ‫א‬
           ‫−١، א‬                                       ‫− א א‬                        ‫א‬             ‫א‬                                                                                           ‫א‬                   ‫א‬           ‫٣٨٩١‬


                                                                                                                                                                                                                                         ‫1‬
                                                                                                                                 ‫א א .‬                                                ‫א‬                   ‫،א‬                  ‫א א‬
‫٧١‬                                                                                                                                                                          ‫א‬            ‫א‬                                         ‫א‬




‫،‬             ‫א‬                                                                    ‫א‬               ‫א‬                                   ‫א‬                    ‫א‬                                            ‫א‬                             ‫א‬
                                   ‫−‬                                                               ‫א‬                                                                            ‫א א א‬                                     ‫א‬
                          ‫.‬                            ‫א‬                                                               ‫א‬                ‫א‬                                                    ‫א‬                   ‫−‬            ‫א‬   ‫א‬

        ‫)‬     ‫א‬                    ‫א‬               ‫א‬                                                       ‫א‬                                                ‫،‬           ‫א‬
                  ‫א‬                        ‫א‬                               ‫א א א‬                                               ‫א‬                        ‫א ....(،‬                ‫،‬                                 ‫א،‬
‫،‬                                                                                                              ‫– −‬                                                      ‫א א א‬                                                 ‫א‬        ‫א‬
                      ‫א‬            ‫،א‬                          ‫א‬                                                                           ‫،‬                    ‫א‬                                ‫א‬
     ‫א א‬                                       ‫א‬                               ‫א‬                   ‫א‬               ‫،‬                   ‫א א‬                                      ‫א א‬
                                                   ‫.‬                       ‫א‬                                   ‫א‬                            ‫א‬                                                                                 ‫،‬        ‫א‬

                                       ‫א‬               ‫،‬                                                               ‫א‬                    ‫א‬
                      ‫א א א‬                                            ‫א‬                                                                                        ‫،‬                            ‫א‬                            ‫،‬            ‫א‬
            ‫א א‬                                ‫א‬                   ‫א‬                       ‫١،‬                      ‫٥,٠‬                                                                       ‫א‬                    ‫א‬       ‫،‬       ‫٨,٠‬
                               ‫.‬                               ‫א‬                               ‫،‬                                   ‫א‬                                                 ‫א‬                       ‫א‬

                      ‫:‬                                    ‫א‬                                                               ‫א‬                        ‫א‬                                                                                  ‫−‬


    ‫א‬                     ‫–א‬                           ‫א א‬                                 ‫א‬                       ‫א‬                                                                                         ‫א‬
                                                           ‫א‬                                                               ‫א‬                    ‫א‬                                   ‫−‬                        ‫א א‬                       ‫א‬
                                               ‫:‬                   ‫א‬                                   ‫א‬                       ‫א‬            ‫א א‬                                  ‫،‬                       ‫א‬                             ‫א‬

                                                                                               ‫:‬                   ‫א‬                                            ‫א‬               ‫א‬                                         ‫−‬
     ‫אא‬                                                ‫א‬                                       ‫،‬                                                                    ‫،‬                                                 ‫א‬
                                                                                                                                                        ‫.‬           ‫א‬                ‫א א‬                         ‫א א‬



                                                                                                                                                                                                                                       ‫1‬
                              ‫٧٩٩١‬                 ‫،‬                   ‫א‬               ‫א‬                                                                    ‫א‬       ‫א‬                ‫א‬               ‫א‬
‫٨١‬                                                                                                                                                                    ‫א‬           ‫א‬                                     ‫א‬




                ‫א‬                                 ‫:‬           ‫א‬                                                    ‫א א‬              ‫א‬                                 ‫א‬                    ‫א‬                    ‫−‬
‫،‬        ‫،א‬                   ‫א‬                       ‫א‬                    ‫،א‬                      ‫א‬               ‫א‬               ‫)א‬                         ‫א‬                   ‫א‬
        ‫،א א‬                              ‫א‬                   ‫א‬                        ‫א‬                               ‫..(، א א‬                                   ‫،א‬                      ‫،א‬                ‫א‬
                                          ‫א א‬                                                            ‫אא‬                    ‫،..(‬                       ‫،א‬                              ‫א א א‬
                                                                                                                                                                                          ‫.‬
        ‫،‬                                                                      ‫:‬                                   ‫א‬                                          ‫א‬                       ‫א‬                         ‫−‬
                                                                                           ‫.‬               ‫א‬               ‫א‬                                                                                ‫א‬
                        ‫.،‬                    ‫א א‬                 ‫א‬            ‫א‬                           ‫א‬                   ‫א‬                                              ‫א‬               ‫א‬             ‫− א‬
                                                                                                       ‫.‬                                                  ‫א‬                                ‫א‬
                         ‫:‬                                                                               ‫א‬             ‫א‬                  ‫א‬                               ‫א‬                        ‫א‬            ‫−‬
                    ‫.‬                                                                      ‫א‬                   ‫א‬                      ‫א‬                                           ‫،‬            ‫א‬
                    ‫א‬                                 ‫:‬           ‫א‬                ‫א‬                               ‫א‬                      ‫א‬                   ‫אא‬                                                ‫−‬
                                                                               ‫.‬               ‫א‬                                                                  ‫א‬                       ‫،‬                 ‫א‬
                                                                                                       ‫:‬                   ‫א‬                  ‫א‬                                                        ‫א א‬                  ‫−‬

    ‫א‬                             ‫א‬                   ‫א‬                    ‫א‬                                                                          ‫−‬                           ‫א א א‬
                                                                                                       ‫:‬           ‫א‬                                  ‫א‬                                                         ‫−‬           ‫א‬
            ‫א‬                     ‫،‬                   ‫א‬                    ‫א‬                   ‫א‬                                                                          ‫א‬                                 ‫− א‬
                              ‫:‬               ‫א‬           ‫א‬                    ‫א‬               ‫א‬                                                  ‫א‬                       ‫א‬                        ‫א‬        ‫א‬

                                                                                                   ‫)٣(‬
                                                                  ‫*‬                                                                           ‫א‬                   ‫א‬
                        ‫א (‬           ‫)‬           ‫א א‬                  ‫א‬                       ‫א‬               ‫א‬                                                                                        ‫א‬
                                                                  ‫٩٨٢,٢٩‬                                                                                                                               ‫א ٢٨٪‬        ‫א‬
                                                                      ‫٤٣٩,٠‬
                                                                      ‫٠٠٧,٠‬
                                                                      ‫٦٣٣,٢‬
                                                                      ‫٦٠,٩‬
‫٩١‬                                                                                                                                                                ‫א‬               ‫א‬                                                        ‫א‬




                     ‫٠٧٠١‬                   ‫א‬                       ‫،‬               ‫٠٠١‬                     ‫א א‬                  ‫א‬                                    ‫א‬       ‫٠٣١‬            ‫:‬                             ‫*‬
                                                                                                                                                                              ‫.‬        ‫א א א‬                       ‫א‬
               ‫)١٠/١٠/ ٥٩٩١(.‬                   ‫א א‬                     ‫א‬           ‫א‬                                    ‫א‬                                    ‫א‬                   ‫א‬              ‫א‬         ‫:‬               ‫א‬
                                                                                            ‫)٤(‬
                                                            ‫*‬                                                                            ‫א‬                ‫א‬
                                                     ‫א (‬            ‫)‬               ‫א א‬                     ‫א‬                ‫א‬                    ‫א‬
                                                                                                                                                                                                                       ‫א‬

                 ‫א‬                                                  ‫٠٩٤,٣٩‬                                                       ‫٠٩٤,٣٩‬                                                      ‫א ٢٨٪‬                         ‫א‬
                                                                        ‫٥١٤,١‬                                                        ‫٥١٤,١‬
                                                                        ‫٣٤٩,٠‬                                                        ‫٣٤٩,٠‬
                                                                        ‫٧١٤,٠‬                                                        ‫٧١٤,٠‬
                                                                            ‫−‬                                                        ‫٧٧٣,٠‬                                                                             ‫א‬
                                                                        ‫٠٥١,٩‬                                                        ‫٠٥١,٩‬
     ‫.‬       ‫א א א‬              ‫א‬                   ‫٠٦٠١‬                ‫א‬                       ‫،‬           ‫٠٠١‬                  ‫א א‬                                                  ‫٠٢١ א‬                ‫:‬                           ‫*‬
                          ‫)١٠/١٠/ ٥٩٩١(.‬                    ‫א א‬                     ‫א‬           ‫א‬                                            ‫א‬                                    ‫א‬      ‫א‬                     ‫א‬               ‫:‬       ‫א‬


 ‫א‬                   ‫א‬                  ‫א‬                                                                   ‫:‬                ‫א‬                   ‫א א‬                                                                   ‫−‬
         ‫א‬            ‫א‬                                 ‫א‬                       ‫،‬                                    ‫א‬               ‫א‬                                ‫א‬
                                                    ‫:‬           ‫א‬                                   ‫، א‬                  ‫א‬                            ‫א‬                   ‫א‬                                ‫א‬

                                                                                            ‫)٥(‬
                                                                                        ‫א‬    ‫א‬          ‫א‬                        ‫א‬                ‫א‬       ‫א‬

                     ‫א‬              ‫א‬           ‫א‬                                                   ‫א‬                ‫א‬       ‫א‬                                                                        ‫א‬
                          ‫٢٨٪‬                                                                           ‫٦٧٪‬                                                                            ‫א (‬            ‫)א‬                       ‫א‬               ‫א‬
                          ‫٠٣١‬                                                                           ‫٠٢١‬                                                                                                        ‫) א(‬                        ‫א‬
                 ‫٠٢‬                                                                          ‫٠٢‬                                                                                                                            ‫) (‬                 ‫א‬
                           ‫٦٣‬                                                                               ‫٠٣‬                                                                                        ‫)٪(‬                          ‫א‬
                             ‫٠٥‬                                                                                 ‫٠٥‬                                                                                                                             ‫א‬
                                                                                            ‫.‬               ‫א‬                            ‫٠٩ א‬             ‫٩٢٦، ٠٣٦‬                                   ‫א א א‬                         ‫:‬               ‫א‬
    ‫٠٢‬                                                                                                                                                        ‫א‬               ‫א‬                                                  ‫א‬




         ‫א‬      ‫א‬                                           ‫א‬           ‫א‬                                                                ‫א :‬                  ‫א‬               ‫א א‬                                   ‫−‬
                            ‫א‬               ‫א‬               ‫א‬       ‫א‬                   ‫א א‬                                                  ‫،‬                                             ‫א‬            ‫א‬
                                                                                                                                                 ‫.‬                ‫א‬                            ‫א‬            ‫א‬
                                ‫א‬                           ‫א א‬                                 ‫א‬                                                ‫١:‬                       ‫א א‬                                       ‫−‬
                            ‫א‬                                       ‫،‬                       ‫א‬                                            ‫א‬            ‫א‬
                                                                                                                                             ‫.‬            ‫א‬                                ‫א‬                ‫א‬

               ‫א‬                                        ‫،‬                           ‫א‬               ‫א‬             ‫א‬                      ‫א‬                                    ‫،‬                    ‫אא‬
                                            ‫، א‬                     ‫א א‬                                 ‫א‬                            ‫א‬                ‫א‬                                        ‫א‬                                         ‫א‬
                ‫א‬                       ‫א‬                       ‫،‬               ‫א‬                   ‫א‬              ‫א‬                         ‫א‬                        ‫א‬                                                 ‫א‬
                                                                                                ‫.‬             ‫א‬            ‫א‬                                      ‫א‬                            ‫א‬                ‫א‬



                                                                                                        ‫:‬              ‫א‬                              ‫א א‬                                               ‫א‬           ‫א‬       ‫• א‬

                            ‫،‬                   ‫א‬                                                                                            ‫א‬                                ‫א א א‬
                    ‫א‬               ‫א‬                                   ‫א‬               ‫א‬                                        ‫.‬                                    ‫א‬                        ‫א‬                ‫א‬
                                                                                                            ‫)٦(.‬                                      ‫(‬                   ‫א‬                             ‫א‬               ‫)‬                ‫א‬

                                                                                                        ‫)٦(‬
‫(‬            ‫א ٠٠١‬      ‫)‬                                                   ‫א‬           ‫א‬                                            ‫א‬                ‫א‬                   ‫א‬

                                ‫א‬                   ‫א‬                                                                 ‫א‬          ‫א‬           ‫א‬                                                     ‫א‬                         ‫א‬
                            ‫٠٠٢ − ٠٤٢‬                                                                                      ‫٠٠٣‬
                            ‫٠٠٢ − ٠٤٢‬                                                                                      ‫٠٠٣‬                                                                 ‫א‬
                            ‫٠٠٢ − ٠٤٢‬                                                                                      ‫٠٠٣‬                                                         ‫א‬                                             ‫א‬
                            ‫٠٠٢ − ٠٤٢‬                                                                                      ‫٥٧٢‬                                                     ‫א‬
                            ‫٠٠٢ − ٠٤٢‬                                                                                      ‫٠٠٣‬                                                                     ‫א‬

                                                                                                            ‫،...‬           ‫א א‬       ‫،‬           ‫א‬        ‫א‬                       ‫א א‬                           ‫א א‬                      ‫1‬
‫١٢‬                                                                                                                                                                                    ‫א‬           ‫א‬                                                          ‫א‬




                                      ‫א‬               ‫א‬                                                                    ‫א‬                   ‫א‬             ‫א‬                                                             ‫א‬                             ‫א‬
                                      ‫٠٠٢ − ٠٤٢‬                                                                                    ‫٠٥٢‬                                                                             ‫א‬                                             ‫א‬
                                      ‫٠٠١ – ٠٢١‬                                                                                    ‫٠٠٢‬                                                                                 ‫א‬                                         ‫א‬
                                                                                                               ‫.‬               ‫א‬                           ‫٠٩ א‬               ‫٩٢٦، ٠٣٦‬                                         ‫א א א‬             ‫:‬                   ‫א‬

                  ‫א‬                       ‫)א‬                                                           ‫א א א‬                                                                          ‫א‬                       ‫א‬
             ‫א‬                            ‫א‬                                                    ‫،‬        ‫/‬              ‫٥٧٧٥‬                                       ‫א / ،‬                               ‫٥٢٩١‬                                   ‫(‬                       ‫א‬
‫٤,٦٢٪‬                                                             ‫،‬                   ‫א א א‬                                                        ‫א‬                      ‫א‬                                                ‫א /‬             ‫٥٢٧١‬
                      ‫)٧( א‬                                           ‫א‬                ‫١.‬              ‫/‬           ‫٠٠٦٩١‬                           ‫،א‬                         ‫א‬                       ‫א‬
     ‫.‬                            ‫א‬                       ‫א‬                                                                ‫א‬                   ‫א‬                  ‫( א‬                     ‫א‬                                        ‫)‬                                 ‫א‬

‫،‬             ‫א‬                               ‫א‬                                   ‫א‬                        ‫א‬                                           ‫א א א‬
         ‫א‬                    ‫א‬                                       ‫א‬                                            ‫،‬                                                  ‫א‬                                                                ‫א א‬
                      ‫.‬                           ‫א‬                                                                                ‫،‬               ‫א‬                      ‫א‬                                   ‫− א‬                            ‫א‬                   ‫−‬
                                                                          ‫א‬                            ‫،‬                   ‫א א‬                                    ‫א א‬                         ‫א‬                                    ‫א‬
                                                                                                                                               ‫.‬                                                                                             ‫،‬                       ‫א‬

                                                                                                            ‫)٧(‬
                                                                                       ‫א‬           ‫א‬                   ‫א‬                                          ‫א‬                   ‫א‬
                          ‫א‬                                                   ‫א‬            ‫א‬                                   ‫א‬           ‫א‬                                                                      ‫א‬
                                          ‫א‬                                                                                            ‫א‬                                      ‫א‬                                                ‫א‬                       ‫א‬
     ‫)٪(‬                      ‫א‬                               ‫/‬                                                ‫/‬                                       ‫(‬      ‫)‬                   ‫א‬           ‫(‬           ‫)‬                    ‫א‬
             ‫١,٣٥‬                                                 ‫٠٠٠٠٤٢‬                                           ‫٠٠٠٢١٥‬                                         ‫٦١‬                                          ‫٤٢‬
             ‫٥,٧٣‬                                                 ‫٠٠٠٠٤٢‬                                           ‫٠٠٠٤٨٣‬                                         ‫٢١‬                                          ‫٤٢‬                                                     ‫א‬
             ‫٥,٧٣‬                                                 ‫٠٠٠٠٤٢‬                                           ‫٠٠٠٤٨٣‬                                         ‫٢١‬                                          ‫٢١‬                                     ‫א‬
             ‫٥,٧٣‬                                                 ‫٠٠٠٠٤٢‬                                           ‫٠٠٠٤٨٣‬                                         ‫٢١‬                                          ‫٤٢‬                                                     ‫א‬
             ‫٩,٧٤‬                                                 ‫٠٠٠٠٠٢‬                                           ‫٠٠٠٤٨٣‬                                         ‫٢١‬                                          ‫٠٢‬                                     ‫א‬
             ‫٩,٧٢‬                                                 ‫٠٠٠٠٠٣‬                                           ‫٠٠٠٦١٤‬                                         ‫٢١‬                                          ‫٤٢‬                                                     ‫א‬


                                                                                                                                                                                                                                                                     ‫1‬
                                                                                                                                               ‫.‬              ‫א‬                   ‫א‬               ‫،‬               ‫א א‬                  ‫א‬         ‫א א‬
‫٢٢‬                                                                                                                                                                          ‫א‬           ‫א‬                                                         ‫א‬




                     ‫א‬                                           ‫א‬               ‫א‬                                 ‫א‬            ‫א‬                                                                       ‫א‬
                             ‫א‬                                                                                              ‫א‬                                       ‫א‬                                           ‫א‬                             ‫א‬
     ‫)٪(‬                 ‫א‬                                ‫/‬                                        ‫/‬                                        ‫(‬       ‫)‬                   ‫א‬           ‫(‬           ‫)‬                   ‫א‬
             ‫٣,٦‬                                              ‫٠٠٠٠٢١‬                                       ‫٠٠٠٨٢١‬                                           ‫٤‬                                       ‫٢١‬                                                ‫א‬
         ‫٨٣,٧٤‬                                            ‫٠٠٠٠٨٥١‬                                      ‫٠٠٠٢٩٥٢‬                                          ‫٠٨‬                                      ‫٠٤١‬                                                   ‫א‬
                                                                                                                                        ‫א א‬                                             ‫א‬                   ‫،א‬                ‫: א א‬                   ‫א‬

         ‫،‬                               ‫٢٣‬                          ‫(‬                                                 ‫)٦١‬              ‫א א‬                                                 ‫א‬                   ‫א‬
             ‫א‬                                                   ‫א א‬                      ‫،‬                            ‫٠٤١‬                                      ‫א‬                               ‫א‬                       ‫א‬
     ‫א‬                                                ‫א‬              ‫א א‬                                           ‫א ٧٥٪‬                                            ‫،‬                                        ‫٠٨‬                                       ‫א‬
             ‫א‬                       ‫א‬                ‫א‬                                        ‫،‬                                                        ‫א‬                       ‫٣٤٪‬                                                       ‫،‬
      ‫،‬                      ‫א‬                    ‫א‬                                                ‫،‬                    ‫א‬                           ‫א‬                       ‫א‬               ‫א א‬
                                                                                                               ‫.‬                    ‫א‬                           ‫א‬                                                       ‫א‬                             ‫א‬

                                                      ‫א‬                                                    ‫א‬            ‫א‬                                               ‫א‬                           ‫א‬
                                              ‫א‬                          ‫א‬                                     ‫،‬                ‫א‬               ‫א‬                           ‫א‬                                                             ‫٢٩٥,٢‬
                                         ‫א‬                           ‫א א א‬                                                      ‫،‬                                                           ‫٠٨٥,١‬                             ‫א‬                       ‫א‬
                                         ‫٧٥٪‬                     ‫א‬                   ‫א‬                 ‫א‬                                ‫،‬                                       ‫א‬                                           ‫א ٨٣,٧٤٪‬
                                                                                                                                                                                    ‫.‬                       ‫א‬                         ‫א‬

                                                                                                                                    ‫:‬           ‫א‬                                   ‫א א א‬                                                         ‫•‬

‫،‬                ‫א‬                       ‫א‬                           ‫،‬           ‫א‬                                                  ‫א‬               ‫א‬                                       ‫א‬                       ‫א‬
‫٠٤‬                           ‫)‬                        ‫א‬                      ‫א‬                                     ‫א‬
                 ‫،‬               ‫א‬                                                       ‫٨,٠‬                                                ‫א‬                               ‫א‬                            ‫א‬                  ‫(،‬
    ‫/ א‬                      ‫٥٠١١‬                                                        ‫א‬                                              ‫٤,٠‬                         ‫،‬                       ‫/ א ٠٠١‬                                       ‫٠٣١١‬
                                                                                                                                                                                                                                  ‫.‬           ‫٠٠١‬
‫٣٢‬                                                        ‫א‬   ‫א‬                 ‫א‬




‫،‬    ‫א‬        ‫א‬    ‫:‬       ‫،א‬                                 ‫א‬
             ‫٢٪‬            ‫א‬                   ‫،א‬     ‫א‬       ‫،‬   ‫א‬         ‫א‬
‫،‬        ‫א‬             ‫،‬           ‫א‬       ‫א‬                       ‫א‬   ‫،א‬           ‫א‬
              ‫אא‬               ‫א‬               ‫אא א‬               ‫אא‬
                                       ‫.‬                               ‫،‬
‫٤٢‬                                                                                                                                                                                         ‫א‬                   ‫א‬                                                       ‫א‬




                                                                                                                                       ‫א‬                   ‫א‬

                                                                                     ‫א‬                            ‫א‬                                            ‫א‬

                     ‫א‬                   ‫א א‬                                                                 ‫א‬                             ‫א‬               ‫א‬                               ‫א‬                       ‫א‬                       ‫א‬
     ‫א‬                                   ‫،‬                               ‫א‬                       ‫א א א‬                                             ‫א‬                           ‫א‬           ‫٠٧٪‬                                                                 ‫،‬           ‫א‬
‫،‬            ‫א‬                   ‫א‬                       ‫א‬                           ‫א‬                                                                                         ‫،‬                   ‫א‬               ‫א א‬                                 ‫א‬
‫،‬                ‫א‬                                       ‫א‬                       ‫،‬                   ‫א‬                    ‫א‬                    ‫א‬                                       ‫א‬                       ‫א‬
             ‫א א‬                                                                 ‫،‬               ‫א‬                             ‫א‬                       ‫א‬                   ‫א‬                                                       ‫א‬               ‫א‬
                                                                                                                                                           ‫.‬                       ‫א‬                   ‫א‬

‫−‬                            ‫א‬                                           ‫−‬                   ‫א‬                                                                 ‫א א‬                                                                                     ‫א‬
             ‫א‬                               ‫א‬                                                                        ‫،‬                ‫א‬               ‫א‬               ‫א‬                               ‫א‬                                               ‫٤٠٠٢،‬
         ‫א‬               ‫،‬           ‫א‬                       ‫א‬               ‫א‬                                                ‫١.‬                                   ‫٦,٧٦٦‬                                           ‫א‬                       ‫א‬               ‫א‬
‫٣٠٠٢٢،‬                                               ‫א‬                                   ‫א‬                                ‫،‬                                            ‫א א‬                                         ‫א‬                               ‫א‬
                                     ‫٤٠٠٢.‬                                                           ‫א‬                                                         ‫א‬                                                                   ‫א א‬

                                                                                                                              ‫א :‬                                              ‫א‬                   ‫א‬                       ‫א‬                                       ‫٢. ١ א‬

                                 ‫،‬                       ‫٦,٧٦٦‬                                       ‫א‬                    ‫א‬                ‫א‬                                           ‫א‬                                   ‫א‬
                                                             ‫/ ٣.‬                                ‫٣٨,١‬                                                      ‫א‬                   ‫א‬           ‫א‬                                       ‫א‬                           ‫א‬
                                         ‫٣٨,٥٤‬                                   ‫−‬                            ‫א‬                                    ‫−‬                   ‫א‬               ‫א‬                   ‫א‬                           ‫א‬                           ‫א‬
‫א‬                                        ‫٢٤٪‬                                         ‫−‬                            ‫א‬                                                ‫−‬                                                                                           ‫٤،‬

                                                                                                                                                                                                                                                                           ‫1‬
                                                 ‫.‬                   ‫א‬           ‫א‬                                    ‫א‬            ‫٩٩٩١/٠٠٠٢، א‬                                                ‫א‬                       ‫א‬                   ‫א‬
                                                                                                                                                                                                                                                                           ‫2‬
                                                                                                             ‫א א.‬                  ‫א‬                               ‫א‬           ‫،‬                   ‫א‬                               ‫،‬
                                                                                                                                                                                                                                                                           ‫3‬
                                                 ‫.‬                   ‫א‬           ‫א‬                                    ‫א‬            ‫٩٩٩١/٠٠٠٢، א‬                                                ‫א‬                   ‫א‬                       ‫א‬
                                                                                                                                                                                                                                                                           ‫4‬
                                                                                         ‫:‬               ‫א‬                                             ‫א‬                                                       ‫א‬               ‫א‬           ‫א‬                   ‫א‬
                                                 ‫"‬               ‫א‬           ‫‪X‬‬       ‫א‬                   ‫א‬                                 ‫א‬                   ‫א‬           ‫=‬           ‫א‬           ‫א‬               ‫א‬                           ‫א‬           ‫"‬
‫٥٢‬                                                                                                                                                                       ‫א‬       ‫א‬                                          ‫א‬




        ‫א‬                   ‫א‬                                                      ‫א‬                                             ‫،‬            ‫א‬            ‫א‬                         ‫א‬                           ‫،‬                  ‫א‬
                    ‫א‬                                 ‫א‬                    ‫א‬                                         ‫،‬                                                                   ‫א ٤٩٠,٥‬                                    ‫א‬
                                                                                                             ‫.‬                                            ‫٧,٣‬                                        ‫א‬           ‫א‬                  ‫א‬

                                                                                                     ‫)٨ (‬                                 ‫א‬
                                                          ‫א‬                    ‫א‬           ‫א‬                             ‫א‬
            ‫א‬                   ‫א‬        ‫א‬                         ‫א‬                   ‫א‬                                         ‫*‬                ‫א‬
                                                                                                                                                                                                             ‫א‬
                                    ‫(**‬                        ‫)‬                                                                     ‫(‬                ‫)‬

                                                 ‫٤٩٠٥‬                                                                                     ‫٠٣٦٧‬                                                                                  ‫א‬
                                                 ‫٦٩٦٣‬                                                                                     ‫٦٣٥٥‬                                                                                  ‫א‬
                                                 ‫٥٤٣٣‬                                                                                     ‫٠١٠٥‬                                                                                  ‫א‬
                                                 ‫١٣٢٣‬                                                                                    ‫٣,٩٣٨٤‬                                                                                 ‫א‬
                                                 ‫٤٧٠٣‬                                                                                    ‫٤,٤٠٦٤‬                                                                                 ‫א‬
                                             ‫٠٤٤٨١‬                                                                                       ‫٧,٩١٦٧٢‬                                                                                ‫א‬
                                         ‫٦,٠٣٨٥٤‬                                                                                         ‫٨,٩٤٦٨٦‬                                                                 ‫א‬
                                                                                                                                                                             ‫١٠/١٠/٤٠٠٢.‬                     ‫א‬             ‫*‬
        ‫‪X‬‬       ‫א‬               ‫א‬        ‫א‬                             ‫א‬                   ‫א‬         ‫=‬               ‫א‬       ‫א‬            ‫א‬                ‫א‬         ‫א‬               ‫:‬       ‫א‬                             ‫**‬
                                                                                                                                                                                                                     ‫א א‬
                                                              ‫א.‬               ‫א‬                   ‫א א‬               ‫א‬                        ‫א‬           ‫٥٠٠٢،‬                                                      ‫:‬              ‫א‬

                                             ‫א‬                                 ‫א‬               ‫،‬                 ‫א‬               ‫א‬                ‫א‬                                  ‫א‬                   ‫א‬
    ‫א‬                                             ‫،‬                                    ‫٨,٦٧٩‬                                                  ‫א‬                              ‫א‬                               ‫(‬                  ‫)א‬
                                     ‫.‬                                                                                   ‫א‬                                           ‫،‬                   ‫א‬                           ‫٤,١٪‬

‫،‬                       ‫א‬                                     ‫א‬                        ‫א‬                 ‫א‬                           ‫א‬                              ‫)٩(‬                          ‫א‬
                                     ‫٤,١٪‬                                              ‫، א‬                                                                                               ‫א ٢٥٦,٠‬                                ‫א‬
                                                                                               ‫.‬                         ‫א‬                                      ‫א‬                ‫א‬           ‫א‬                                      ‫א‬
‫٦٢‬                                                                                                                                                                   ‫א‬                   ‫א‬                                                      ‫א‬




                                                                                                ‫)٩ (‬                            ‫א‬
                                                     ‫א‬                ‫א‬               ‫א‬                     ‫א‬
             ‫א‬             ‫א‬         ‫א‬                       ‫א‬                ‫א‬                                         ‫*‬                ‫א‬
                                                                                                                                                                                                                             ‫א‬
                                   ‫(**‬                   ‫)‬                                                                  ‫(‬                        ‫)‬

                                         ‫٣٤‬                                                                                         ‫٨,٣٦‬
                                         ‫١١١‬                                                                                        ‫٢,٦٦١‬                                                                                          ‫א‬           ‫א א‬
                                         ‫٢٢١‬                                                                                        ‫٦,٢٨١‬                                                                                              ‫א‬            ‫א‬
                                         ‫٥٧١‬                                                                                        ‫٢,٢٦٢‬
                                         ‫٢٠٢‬                                                                                        ‫٢٠٣‬

                                         ‫٣٥٦‬                                                                                        ‫٨,٦٧٩‬                                                                                                           ‫א‬

                                     ‫٦,٠٣٨٥٤‬                                                                                    ‫٨,٩٤٦٨٦‬                                                                                                ‫א‬
                                                                                                                                                                         ‫١٠/١٠/٤٠٠٢.‬                                         ‫א א‬                ‫*‬
                 ‫א א‬       ‫‪X‬‬         ‫א‬       ‫א‬                            ‫א‬                     ‫א‬           ‫=‬       ‫א‬                ‫א‬           ‫א‬                   ‫א‬                       ‫:‬           ‫א‬                                     ‫**‬
                                                         ‫א‬        ‫א‬                           ‫א א‬       ‫א‬                            ‫א‬                   ‫٥٠٠٢،‬                                                                             ‫:‬        ‫א‬


                                                                                                    ‫א :‬                                          ‫א‬                       ‫א‬                                           ‫א‬                 ‫٢. ٢ א‬

             ‫א‬                 ‫א‬                                                  ‫−‬                     ‫א‬               ‫א‬                                    ‫א‬                                   ‫א‬
         ‫א‬                     ‫א‬                     ‫א‬                                        ‫א ،‬               ‫א‬                        ‫א‬                                   ‫א‬                       ‫א‬                   ‫−‬         ‫א‬
                                                                                                                ‫.‬                                        ‫א‬                           ‫א‬                   ‫א‬                                 ‫א‬            ‫א‬

     ‫א‬                     ‫א א‬               ‫א‬                                            ‫א‬                 ‫א‬                   ‫א‬                ‫א‬                               ‫א‬
     ‫א‬             ‫א‬                             ‫א‬                                                  ‫،‬           ‫א‬                                                ‫א‬                           ‫א‬                   ‫א‬                 ‫،‬                    ‫א‬
     ‫،‬                 ‫א‬                                                          ‫א‬                             ‫א‬                                                            ‫א ،‬                             ‫א‬                ‫א‬
                                         ‫א‬                       ‫١٠/١٠/٤٠٠٢، א‬                                                               ‫א‬                                                                           ‫א‬                              ‫א‬
                                                                                                                                                                                                                         ‫.‬         ‫א‬                    ‫א‬
‫٧٢‬                                                                                                                                                                 ‫א‬           ‫א‬                                                               ‫א‬




                                                                                                                                                           ‫:‬               ‫א‬                       ‫א‬                       ‫א א‬                 ‫•‬

    ‫א‬                                        ‫א‬                                             ‫א‬                       ‫א‬                ‫א א‬                                                                        ‫א‬
        ‫א‬                ‫א א‬                          ‫א ٠٧٪‬                                                                 ‫)٠١(‬                                   ‫א‬                                   ‫،‬                                   ‫٨,٢١‬
            ‫א‬                ‫א א‬                                       ‫א‬               ‫א‬                       ‫א‬                                      ‫.‬
‫١١١١‬                                 ‫א‬                            ‫،‬                                        ‫א‬               ‫١٧٢١‬                                            ‫א‬                                                           ‫،‬               ‫א‬
‫א‬               ‫א ١٥٠١‬                                        ‫א‬                    ‫א‬                   ‫א‬                                  ‫א‬                                                        ‫،‬                                       ‫א‬
                                                      ‫.‬                        ‫א‬                                   ‫א‬                      ‫א‬                   ‫א‬                ‫א א‬                                         ‫.‬

                                                                                           ‫:‬                       ‫א א‬                                                     ‫א‬                       ‫א‬                       ‫א‬                   ‫•‬

            ‫א‬                ‫א‬                                         ‫א‬                                                        ‫א‬                     ‫א א‬                              ‫א‬                           ‫א‬
‫،‬                    ‫א‬               ‫א‬                                                                                     ‫٣٦٪،‬                               ‫−‬                                ‫א‬                                   ‫−‬                   ‫א‬
            ‫א א‬                                   ‫א‬                ‫א‬                                   ‫−א‬                                                 ‫.‬                        ‫א‬                   ‫א‬
                                             ‫א‬            ‫א‬                        ‫א‬                                                          ‫א‬                ‫א‬                                               ‫−‬                       ‫א‬               ‫א‬
                                                                                                       ‫.‬               ‫א‬                                       ‫٥,٥٨٪‬                                                           ‫، א‬                     ‫א‬

                                             ‫א‬                                                     ‫א‬                   ‫א‬             ‫א‬                             ‫،‬                                               ‫א‬
                 ‫א‬               ‫א‬                            ‫א‬                                            ‫א‬           ‫،א‬                         ‫א‬                            ‫א‬                       ‫א‬                   ‫א‬
                                         ‫،‬                                 ‫א‬                   ‫א‬                                                                       ‫،‬                               ‫א‬                                           ‫א‬
                                                                                                                                                                                                                                   ‫.‬                   ‫א‬

                                                                                                                                              ‫:‬                ‫א‬                   ‫א‬               ‫א‬                                           ‫•‬
            ‫א‬                                ‫١،‬       ‫א‬                        ‫א‬               ‫א‬                            ‫א‬                                                          ‫א‬                               ‫א‬
                         ‫،‬                                        ‫א ١,٨٤‬                       ‫−‬                                ‫א‬                                  ‫−‬                   ‫א‬                   ‫א‬                   ‫א‬                       ‫א‬



‫٠٣١١‬             ‫(‬           ‫٠٠١‬         ‫)‬        ‫א א א א‬                                  ‫،‬               ‫א‬           ‫א‬                  ‫א‬               ‫א‬                                                                        ‫א‬                   ‫1‬


                                                                           ‫.‬                               ‫א ٠٠٣,١١‬                       ‫א‬            ‫א‬               ‫א א‬                 ‫א‬                           ‫א‬           ‫،‬
‫٨٢‬                                                                                                                                                        ‫א‬           ‫א‬                                    ‫א‬




‫−‬                    ‫א‬                                  ‫−‬           ‫א‬                   ‫א‬                        ‫א‬                       ‫א‬                                        ‫)٠١(،‬                        ‫א‬
                                                                                                                 ‫.‬                   ‫א‬            ‫א‬               ‫א‬                       ‫א ٦٢,٤‬

     ‫א‬                                              ‫،‬       ‫א‬               ‫א‬               ‫א‬                                    ‫א‬            ‫א‬                           ‫א‬
                           ‫،‬                                                                                         ‫א ٨٧,٨‬                           ‫−‬                   ‫− א‬                  ‫א‬               ‫א‬
                 ‫א‬                              ‫.‬                                                                            ‫٨٢,٤‬                                                          ‫א‬                   ‫א‬
         ‫)‬                          ‫א‬                                           ‫א‬                   ‫א‬                ‫א‬                                                    ‫א‬
                                ‫.‬                                                   ‫א‬                       ‫(،‬           ‫א‬                   ‫،א‬                               ‫،‬     ‫א‬     ‫،א א‬

                                                                                            ‫)٠١(‬
                                                                ‫א‬                   ‫א‬                            ‫א‬                       ‫א‬    ‫א‬
                 ‫א‬              ‫א‬                                       ‫א‬               ‫א‬                                                                     ‫א‬
             ‫א‬              ‫א‬               ‫א‬                                                           ‫א‬                ‫א‬                                    ‫א‬               ‫א‬                ‫א‬
             ‫(*‬                         ‫)‬                       ‫)٪(*‬                            ‫א‬                ‫(‬           ‫)‬                        ‫(‬           ‫)‬

                         ‫٩٧٧٨‬                                               ‫٠,٣٦‬                                 ‫٦١٠٢‬                                 ‫١٧٢١‬                                             ‫א‬
                         ‫٦٣٨٢‬                                               ‫١,٥٧‬                                 ‫٠٨٤١‬                                 ‫١١١١‬                                         ‫א‬
                         ‫٤٩٢٢‬                                               ‫٥,٥٨‬                                 ‫٩٢٢١‬                                 ‫١٥٠١‬
                         ‫٠١٧٣‬                                               ‫٥,٣٦‬                                 ‫١٥٥١‬                                 ‫٥٨٩‬                                              ‫א‬
                         ‫٥٣٠٣‬                                               ‫٤,٤٧‬                                 ‫٨٦٢١‬                                 ‫٣٤٩‬                                          ‫א‬
                         ‫٢٨٢٤‬                                               ‫٦,٤٧‬                                 ‫١١٢١‬                                 ‫٣٠٩‬                                          ‫א‬
                         ‫٧٢٧٢‬                                               ‫٤,٧٥‬                                 ‫٩٠٣١‬                                 ‫٢٥٧‬                                              ‫א‬
                         ‫٣٠٣١‬                                               ‫٢,٤٨‬                                 ‫١٢٨‬                                  ‫١٩٦‬
                         ‫٩٥٧١‬                                               ‫٨,٥٦‬                                 ‫١٤٩‬                                  ‫٩١٦‬                                              ‫א‬
                         ‫٥٣٢٢‬                                               ‫١,٤٦‬                                 ‫٥٤٩‬                                  ‫٦٠٦‬                                              ‫א‬
                         ‫٣٧٧١‬                                               ‫٩,٩٦‬                                 ‫٧٣٧‬                                  ‫٥١٥‬                                              ‫א‬
                         ‫٠٧٨١‬                                               ‫٢,٩٥‬                                 ‫٦٩٧‬                                  ‫١٧٤‬                                              ‫א‬
                         ‫٤٥٣١‬                                               ‫٩,٠٧‬                                 ‫٢٤٦‬                                  ‫٥٥٤‬
                         ‫٨٦٦٣‬                                               ‫٣,٢٧‬                                 ‫٨٨٥‬                                  ‫٥٢٤‬                                              ‫א‬
                         ‫٣٥٠١‬                                               ‫٥,٩٧‬                                 ‫٣٩٤‬                                  ‫٢٩٣‬
                         ‫٩٩٩‬                                                ‫٠,١٨‬                                 ‫٠٩٣‬                                  ‫٦١٣‬                                      ‫א‬
‫٩٢‬                                                                                                                                                                          ‫א‬                   ‫א‬                                                        ‫א‬




             ‫א‬                ‫א‬                                        ‫א‬                  ‫א‬                                                                                     ‫א‬
         ‫א‬                ‫א‬                   ‫א‬                                                           ‫א‬                       ‫א‬                                             ‫א‬                   ‫א‬                               ‫א‬
         ‫(*‬                           ‫)‬                            ‫)٪(*‬                       ‫א‬                           ‫(‬           ‫)‬                             ‫(‬               ‫)‬

                     ‫٩٧٧‬                                                       ‫٩,٢٨‬                                       ‫٢٢٣‬                                        ‫٧٦٢‬                                                                ‫א‬
                     ‫٦٢٨‬                                                       ‫٦,٣٧‬                                       ‫٠٣٣‬                                        ‫٣٤٢‬
                     ‫٣٣٨‬                                                       ‫٥,٩٥‬                                       ‫٠٩٣‬                                        ‫٢٣٢‬                                                                     ‫א‬
                     ‫٤٢٤‬                                                       ‫٨,٣٤‬                                       ‫٤٢٢‬                                           ‫٨٩‬                                                                       ‫א‬
                     ‫٦٣٢‬                                                       ‫٣,٤٦‬                                       ‫٣٤١‬                                           ‫٢٩‬                                                      ‫א‬
                     ‫٦٤٢‬                                                       ‫١,٦٧‬                                       ‫٧١١‬                                           ‫٩٨‬
                     ‫٠٦٤‬                                                       ‫٠,٠٦‬                                       ‫٥١١‬                                           ‫٩٦‬
                     ‫١٠٢‬                                                       ‫٠,٥٧‬                                           ‫٤٨‬                                        ‫٣٦‬
                     ‫٣٠٢‬                                                       ‫٨,٤٥‬                                       ‫٤٠١‬                                           ‫٧٥‬                                                      ‫א‬                ‫א‬
                     ‫٠١١‬                                                       ‫١,٦٦‬                                           ‫٩٥‬                                        ‫٩٣‬                                                      ‫א‬           ‫א א‬
                     ‫٢٩‬                                                        ‫٩,٥٧‬                                           ‫٩٢‬                                        ‫٢٢‬
                 ‫٦٨٠٨٤‬                                                         ‫٧,٩٦‬                                   ‫٠,٤٣٣٨١‬                                       ‫٧٧٧٢١‬                                                                        ‫א‬
                                                                                                                                                                                                    ‫.‬           ‫א‬                            ‫*‬
                                                      ‫א.‬       ‫א‬                    ‫א א‬               ‫א‬                           ‫א‬                   ‫٥٠٠٢،‬                                                                         ‫:‬                ‫א‬


                                                                                              ‫:‬                                   ‫א‬                                                                                     ‫א‬                    ‫٢. ٣‬
‫(‬    ‫א‬                                    ‫א‬                                     ‫)‬             ‫א‬                   ‫א‬               ‫א‬                         ‫א‬                           ‫א‬
                 ‫א‬                                ‫א‬                                   ‫א‬                               ‫(−‬                          ‫א‬             ‫א‬                                                   ‫)‬           ‫א‬                            ‫א‬
                                                           ‫.‬               ‫א‬                  ‫א‬                               ‫א‬                                 ‫،‬                           ‫א‬               ‫א‬               ‫א‬

                                                                                                              ‫:‬           ‫א‬                       ‫א‬             ‫א‬                                       ‫א א‬                                  ‫• א‬
             ‫،‬                    ‫א‬                   ‫א‬                                   ‫א‬                   ‫א‬                               ‫א‬                 ‫)١١(‬                                                ‫א‬
         ‫א‬                                            ‫،‬                ‫٢١‬                                             ‫،‬                   ‫א‬                 ‫א‬                                                               ‫א‬                                    ‫א‬
                                      ‫א‬                            ‫،‬            ‫א‬                 ‫א‬               ‫א‬                                    ‫א‬                ‫א‬                                       ‫א ١,٩٤٪‬
     ‫١٠/١٠/٤٠٠٢.‬                                                       ‫א‬                                                      ‫א ١,٩٤٪‬                                                                       ‫،‬                               ‫٧,٣٣‬
             ‫א‬                    ‫(‬               ‫א‬                ‫א‬                                  ‫א‬                                                    ‫)א‬                       ‫א‬                   ‫א‬               ‫א‬
‫٠٣‬                                                                                                                                     ‫א‬           ‫א‬                                          ‫א‬




      ‫א‬                                   ‫א ٥,٢٣٪‬                                          ‫،‬                                                                                         ‫א ٦,٥١‬
                                                                                   ‫.‬                   ‫א‬                                                       ‫א‬             ‫א‬                    ‫א‬

‫،‬                                                          ‫א ٩٨,٦‬                                                  ‫א‬                                       ‫א‬
          ‫א‬               ‫.‬                ‫א‬               ‫א‬           ‫א‬               ‫א‬                       ‫א‬               ‫א‬                                       ‫١,٤٤٪‬
                  ‫א ٦٢,٢‬                           ‫−‬               ‫א‬                               ‫−‬                       ‫א‬               ‫א‬               ‫א‬
                                                                                                                                                                        ‫.‬

‫،‬     ‫א‬               ‫א‬                        ‫א‬               ‫א‬                                           ‫א‬                                                       ‫א‬
                              ‫،‬                                ‫٦٣,١‬                                                    ‫א‬               ‫א‬                                             ‫א‬
                                                                           ‫.‬                                       ‫א‬               ‫א‬               ‫א‬                                     ‫٨,٢٧٪‬

      ‫،‬       ‫א‬               ‫א‬                        ‫א‬               ‫א‬                           ‫א‬                       ‫א‬                           ‫א‬
                                  ‫،‬                                                    ‫א ٣,١‬                                           ‫א‬                       ‫א‬         ‫א‬               ‫א‬
      ‫א‬           ‫א‬                   ‫א‬                        ‫.‬               ‫א‬               ‫א‬           ‫א‬                                       ‫א‬                                     ‫٤,٣٧٪‬
     ‫٢,٠٪‬                             ‫،‬                                        ‫א ٥,٠‬                                           ‫א‬                                                                  ‫א‬
                                                                                                                           ‫.‬                   ‫א‬                   ‫א‬             ‫א‬
‫١٣‬                                                                                                                                           ‫א‬               ‫א‬                                             ‫א‬




                                                                                  ‫)١١(‬                               ‫א‬
‫(‬               ‫)‬                                         ‫א‬                   ‫א‬          ‫א‬                       ‫א‬       ‫א‬                   ‫א‬

                    ‫א‬     ‫א‬             ‫א‬                     ‫א‬               ‫א‬                      ‫א‬                   ‫א‬           ‫א‬                           ‫א‬
                                                                                                                                                                                                       ‫א‬
      ‫)٢(−)١(‬                          ‫)٢(‬            ‫א‬                   ‫א‬                      ‫)١(‬                 ‫א‬           ‫א‬               ‫(‬                        ‫)‬

      ‫−١٦٣١‬                                      ‫٠٧٨١‬                                                        ‫١٣٢٣‬                                    ‫٣,٩٣٨٤‬                                                        ‫א‬
      ‫−١٠٣١‬                                      ‫٣٧٧١‬                                                        ‫٤٧٠٣‬                                    ‫٤,٤٠٦٤‬                                                        ‫א‬
      ‫−٨٨١١‬                                      ‫٣٠٣١‬                                                        ‫١٩٤٢‬                                        ‫١٣٧٣‬
       ‫−٨٦٨‬                                      ‫٣٥٠١‬                                                        ‫١٢٩١‬                                    ‫٨,٦٧٨٢‬
       ‫−٧٩٦‬                                       ‫٩٩٩‬                                                        ‫٦٩٦١‬                                        ‫١٤٥٢‬                                          ‫א‬
       ‫−٨١٦‬                                      ‫٧٢٧٢‬                                                        ‫٥٤٣٣‬                                        ‫٠١٠٥‬                                                      ‫א‬
       ‫−٨٥٣‬                                      ‫٩٥٧١‬                                                        ‫٧١١٢‬                                        ‫١٧١٣‬                                                  ‫א‬
       ‫−٢٤٣‬                                      ‫٥٣٢٢‬                                                        ‫٧٧٥٢‬                                    ‫٤,٩٥٨٣‬                                                    ‫א‬
       ‫−٠٢١‬                                      ‫٤٥٣١‬                                                        ‫٤٧٤١‬                                    ‫١,٨٠٢٢‬
       ‫−١٤‬                                        ‫٦٣٢‬                                                        ‫٧٧٢‬                                         ‫٣,٤١٤‬                                     ‫א‬
           ‫−١‬                                     ‫٠١١‬                                                        ‫١١١‬                                         ‫٢,٦٦١‬                                     ‫א‬       ‫א א‬
           ‫−١‬                                     ‫١٠٢‬                                                        ‫٢٠٢‬                                          ‫٢٠٣‬
      ‫−٦٩٨٦‬                                      ‫٠٢٦٥١‬                                                   ‫٦١٥٢٢‬                                           ‫٤٢٧٣٣‬                                                     ‫א‬
       ‫٥٥٢٢‬                                      ‫٦٨٠٨٤‬                                                   ‫١٣٨٥٤‬                                           ‫٠٥٦٨٦‬                                                     ‫א‬
                                                                                                                                                                 ‫.‬            ‫א‬                    ‫:‬               ‫א‬


                                                                                             ‫:‬           ‫א‬                   ‫א‬           ‫א‬                               ‫א א‬                           ‫• א‬
                              ‫)א‬             ‫א‬                ‫א‬                                  ‫א‬               ‫א‬                           ‫א‬                                    ‫א‬
       ‫א‬                ‫(.‬         ‫א‬                      ‫א‬                              ‫)‬               ‫א‬                   ‫א‬       ‫(،‬                  ‫א‬                ‫א‬               ‫א‬                        ‫א‬
                        ‫א ٣,٣٢‬                                            ‫א‬                              ‫،‬                       ‫٥١‬                                  ‫א‬                        ‫)٢١(‬
                         ‫.‬         ‫א‬              ‫א‬               ‫א‬                          ‫א‬               ‫א‬                        ‫א ٩,٠٥٪‬                                                      ‫،‬
     ‫א ٥,٧٦٪‬                                      ‫،‬                                ‫א ٥,٢٣‬                                            ‫א‬                                    ‫א‬               ‫א‬        ‫א‬
                                                                      ‫.‬                      ‫א‬                                       ‫א‬               ‫א‬                                ‫א‬        ‫א‬
‫٢٣‬                                                                                                                                     ‫א‬        ‫א‬                                   ‫א‬




‫،‬                                                                             ‫א ٩٤١,٩‬                                      ‫א‬                            ‫א‬
                          ‫.‬               ‫א‬               ‫א‬               ‫א‬                              ‫א‬                                      ‫א ٢,٨٢٪‬
    ‫א‬                     ‫−‬                           ‫א‬                   ‫א‬                                    ‫−‬               ‫א‬       ‫א‬            ‫א‬                                       ‫א‬
        ‫.‬             ‫א‬           ‫א‬                                                               ‫٢٤٪‬                                  ‫،‬                                    ‫٨٦,٣‬
‫٨٠,٢‬                                  ‫א‬           ‫א‬                   ‫א‬               ‫א‬                  ‫א‬                                      ‫א‬               ‫א‬   ‫א‬
                                              ‫.‬               ‫א‬                               ‫א ٨,٦٥٪‬                                  ‫،‬

                                                                                      ‫)٢١ (‬                        ‫א‬

‫(‬             ‫)‬                                                   ‫א‬               ‫א‬           ‫א‬                ‫א‬       ‫א‬                   ‫א‬

                  ‫א‬           ‫א‬                                   ‫א‬           ‫א‬                     ‫א‬                  ‫א‬           ‫א‬                ‫א‬
                                                                                                                                                                            ‫א‬
        ‫)٢(−)١(‬                       ‫)٢(‬                 ‫א‬               ‫א‬               ‫א‬        ‫)١(‬             ‫א‬           ‫א‬           ‫(‬                ‫)‬

            ‫٥٨٦٣‬                                      ‫٩٧٧٨‬                                                   ‫٤٩٠٥‬                              ‫٠٣٦٧‬                                         ‫א‬
            ‫٤٨٠٢‬                                      ‫٨٦٦٣‬                                                   ‫٤٨٥١‬                              ‫٢٧٣٢‬                                         ‫א‬
            ‫٢٠٢١‬                                      ‫٠١٧٣‬                                                   ‫٨٠٥٢‬                              ‫٦٥٧٣‬                                         ‫א‬
            ‫٦٨٥‬                                       ‫٢٨٢٤‬                                                   ‫٦٩٦٣‬                              ‫٦٣٥٥‬                                     ‫א‬
            ‫٥٩٤‬                                       ‫٥٣٠٣‬                                                   ‫٠٤٥٢‬                              ‫٢,٤٠٨٣‬                                   ‫א‬
            ‫٠٧٢‬                                           ‫٣٣٨‬                                                 ‫٣٦٥‬                               ‫٤٤٨‬                                     ‫א‬
            ‫٢٩١‬                                       ‫٦٣٨٢‬                                                   ‫٤٤٦٢‬                              ‫١٦٩٣‬                                     ‫א‬
            ‫١٢١‬                                           ‫٦٢٨‬                                                 ‫٥٠٧‬                              ‫٣,٦٥٠١‬
            ‫٦٠١‬                                           ‫٠٦٤‬                                                 ‫٤٥٣‬                              ‫٧,٩٢٥‬
            ‫٥٠١‬                                           ‫٤٢٤‬                                                 ‫٩١٣‬                              ‫٥,٨٧٤‬                                        ‫א‬
             ‫١٨‬                                           ‫٣٠٢‬                                                 ‫٢٢١‬                              ‫٦,٢٨١‬                    ‫א‬                   ‫א‬
             ‫١٧‬                                           ‫٦٤٢‬                                                 ‫٥٧١‬                              ‫٢,٢٦٢‬
             ‫٧٥‬                                       ‫٤٩٢٢‬                                                   ‫٧٣٢٢‬                              ‫١٥٣٣‬
             ‫٩٤‬                                               ‫٢٩‬                                              ‫٣٤‬                                ‫٨,٣٦‬
             ‫٥٤‬                                           ‫٩٧٧‬                                                 ‫٤٣٧‬                              ‫٩٩٠١‬                             ‫א‬
            ‫٩٤١٩‬                                      ‫٧٦٤٢٣‬                                                  ‫٨١٣٣٢‬                             ‫٦٢٩٤٣‬                                        ‫א‬
            ‫٥٥٢٢‬                                      ‫٦٨٠٨٤‬                                                  ‫١٣٨٥٤‬                             ‫٠٥٦٨٦‬                                        ‫א‬
                                                                                                                                                    ‫.‬           ‫א‬       ‫:‬                   ‫א‬
‫٣٣‬                                                                                                                                                      ‫א‬           ‫א‬                                                        ‫א‬




                                                                                                                ‫:‬                   ‫א‬                           ‫א‬                       ‫א‬                   ‫א‬                ‫•‬
         ‫א‬           ‫א‬                               ‫א‬                                ‫−‬                     ‫א‬                                                               ‫א א‬                     ‫א‬
             ‫א‬                       ‫אא‬                                      ‫١،‬           ‫א‬                         ‫א‬                   ‫א‬                                           ‫−‬               ‫א‬                ‫א‬
                             ‫א‬                           ‫−‬                   ‫א‬                                              ‫א‬                                   ‫א‬                                               ‫،‬                ‫א‬
     ‫א‬                           ‫א‬                   ‫א‬                            ‫،‬           ‫א‬             ‫א‬               ‫/א‬                                      ‫٧٢,٠١‬                                           ‫−‬
     ‫٤٩,٨‬                                ‫א‬                       ‫א‬           ‫א‬        ‫א‬                                 ‫،‬                           ‫א‬                       ‫א‬                                                    ‫א‬
                                                                                                                                                                    ‫.‬               ‫א‬                   ‫א‬               ‫/א‬

         ‫،‬               ‫א‬                           ‫א‬               ‫א‬                                                  ‫א‬
     ‫א‬                                                                   ‫א‬                                      ‫אא‬                                                      ‫א‬                       ‫א א‬                      ‫א‬
         ‫א‬                                       ‫א‬                           ‫א‬                    ‫א‬                     ‫،‬                       ‫א‬                               ‫א‬                                       ‫،‬        ‫א‬
                                             ‫א‬                                        ‫،‬                                                     ‫א‬                   ‫א‬                                                                ‫א‬
                 ‫.‬               ‫א‬                                   ‫،‬            ‫א‬                                                         ‫،‬                           ‫א‬                   ‫א‬                       ‫א‬            ‫א‬




                                                                                                                                                                                                                                 ‫1‬
                             ‫.‬       ‫א‬               ‫א‬       ‫א‬                    ‫א‬                   ‫א א‬           ‫א‬           ‫א‬                           ‫א‬                   ‫א‬               ‫א‬               ‫אא‬
‫٤٣‬                                                                                                                                                                                           ‫א‬               ‫א‬                                                       ‫א‬




                                                                                                                                ‫א‬                           ‫א‬

                                                                              ‫א‬                                    ‫א‬                ‫א‬

         ‫א‬                                            ‫،‬                                           ‫א‬                     ‫א‬                       ‫א‬                           ‫א‬                                                                ‫א‬
             ‫،‬            ‫א‬                   ‫א‬                                       ‫א‬                        ‫א‬                                                ‫א‬                   ‫،‬                ‫א‬                   ‫א‬                       ‫א‬                       ‫א‬
             ‫א‬                        ‫−‬                                   ‫א‬                                    ‫א‬                ‫א‬                                       ‫א‬            ‫א‬                                   ‫−‬
                                  ‫א‬                                           ‫א‬                                             ‫،‬               ‫א‬                       ‫א‬           ‫א‬                                        ‫א‬                               ‫א‬                   ‫א‬
             ‫א‬                        ‫א‬                           ‫א‬                                        ‫א‬                                            ‫.‬                   ‫א א‬                                              ‫א‬                                               ‫א‬
         ‫א‬                    ‫א‬                   ‫א‬                                                    ‫א‬                            ‫،‬                   ‫א‬                                                                        ‫א‬                               ‫א א ،‬
                                                                                          ‫.‬                            ‫א א‬                          ‫א‬                                ‫א‬                           ‫א‬                                           ‫،‬

                                                                              ‫:‬                                    ‫א‬                    ‫א‬                           ‫א‬                                                        ‫א‬                       ‫א‬             ‫٣. ١‬

     ‫א‬            ‫א‬                   ‫، א‬                             ‫א‬                       ‫א‬                                                                                  ‫א א‬                                     ‫אא‬
                                                                  ‫.‬               ‫א‬                            ‫א‬                                        ‫א‬                                        ‫،‬                   ‫א‬               ‫א‬                                       ‫א‬
                                                                                                                                                                                                                                         ‫:‬                   ‫א‬       ‫•‬
     ‫א‬            ‫א‬                                                                                ‫، א‬                      ‫א‬                   ‫א‬                                        ‫א‬                   ‫א‬
                                                                                                               ‫:‬        ‫א‬               ‫،‬                   ‫א‬               ‫א‬                                                            ‫א‬                                   ‫א‬
                              ‫−‬                       ‫א‬               ‫א‬                           ‫א א‬                                                                           ‫،‬                        ‫א א‬                                     ‫− א‬
                                                                                                                                                ‫.‬                               ‫٨,٢١‬                             ‫−‬                                   ‫א‬
         ‫א ٠٧٪،‬                                                               ‫،א‬                           ‫א‬                                                    ‫א‬                ‫א‬                       ‫א‬                                       ‫− א‬
                                      ‫.‬                   ‫א‬               ‫א‬                        ‫א‬                                        ‫א‬                                        ‫٣٠٠٢،‬
                      ‫א‬                   ‫א‬                   ‫א‬                                                                                                     ‫א‬                    ‫א‬                           ‫א‬                       ‫− א‬
                 ‫א .‬                                                                          ‫א‬                                                     ‫א‬                   ‫א‬                                            ‫،‬                               ‫א‬
‫٥٣‬                                                                                                                                                                                         ‫א‬               ‫א‬                                           ‫א‬




            ‫א‬                                                       ‫א‬                           ‫،‬              ‫א‬                                               ‫א‬                                   ‫א‬                       ‫א‬           ‫− א‬
                                    ‫א‬                                           ‫א‬                 ‫א‬                                ‫א‬                                                                                   ‫.‬
‫א‬               ‫−‬                                       ‫،‬                   ‫א‬                                  ‫א‬                   ‫א‬                                       ‫א‬                           ‫،‬
                        ‫א‬                                                                   ‫א א‬                            ‫،‬               ‫א‬                                                           ‫א‬               ‫−‬               ‫א‬
                                                                                                                                                   ‫.‬                   ‫א‬                                                           ‫א‬

                                                                                                                                                                                                                               ‫:‬               ‫א‬       ‫•‬
            ‫א‬                                       ‫א‬                   ‫א‬                                                                          ‫א‬                       ‫א‬                                           ‫אא‬
                                ‫א‬                   ‫א‬                                                     ‫א א א‬                                        ‫א‬                                       ‫א‬                                   ‫،‬               ‫א‬       ‫א‬
                                                                                                                                                                                                                               ‫.‬           ‫א‬
                    ‫א‬                       ‫، א‬                         ‫א‬                                  ‫א‬                                                       ‫،‬                                                                           ‫−‬
                                                ‫א‬                       ‫א‬                         ‫א‬                                                                        ‫،‬                       ‫א‬
                                                                                                  ‫.‬        ‫א‬                                                                       ‫א‬                   ‫،א‬
        ‫א‬                       ‫א‬                                       ‫א‬                                          ‫،‬                           ‫א‬           ‫א‬                                                   ‫א‬                               ‫−‬
        ‫א‬                                                                           ‫א‬             ‫א‬                ‫א‬                                                       ‫،‬
                                                ‫.‬           ‫א‬                                   ‫א א‬                    ‫א‬                                                                               ‫،‬                   ‫א‬           ‫א‬
                                                                            ‫،‬                             ‫א א‬                                                      ‫א‬                                       ‫א‬                                   ‫−‬
                ‫،‬                       ‫א‬                                                   ‫א‬                              ‫א‬           ‫،א‬                  ‫א‬                   ‫א‬                                                       ‫א‬
                                                                    ‫.‬                                 ‫א‬                ‫א‬                                       ‫א‬                   ‫א‬
                            ‫א‬                                                                                  ‫،‬                   ‫א‬                                                   ‫א‬                           ‫א‬                   ‫א‬       ‫−‬

    ‫א‬                                                           ‫א‬                       ‫א‬                          ‫،‬                   ‫א‬           ‫א‬                                                                   ‫א‬               ‫א‬
                                                                                    ‫א‬                                          ‫א‬               ‫א ،‬                         ‫٩٨٩١‬                                                        ‫א‬
                                            ‫א‬                                                                                  ‫א‬                                               ‫.‬                                   ‫א‬
                                                                                                                                               ‫.‬                                                       ‫،‬                       ‫א‬
‫٦٣‬                                                                                                                                                                                 ‫א‬               ‫א‬                                                        ‫א‬




                             ‫،א‬                              ‫א‬                   ‫א א‬                           ‫א‬                       ‫:‬                       ‫א‬                       ‫א‬                                ‫א‬                       ‫−‬

                                                 ‫א א‬                                           ‫،‬                   ‫א‬               ‫א‬                                                       ‫א‬               ‫א‬                        ‫א‬
     ‫א‬                                       ‫،‬                                                                                             ‫א‬                               ‫،‬                                        ‫א‬
         ‫א‬                           ‫א‬                               ‫א‬                                                             ‫א א‬                             ‫،‬             ‫א‬                                          ‫،‬
     ‫،‬                   ‫א‬                           ‫א‬                                                         ‫٤٠٠٢‬                                            ‫٣٩٩١١،‬                                                           ‫א‬
                                     ‫٤٠٠٢.‬                           ‫٨٩٢‬                       ‫א‬                                                                                   ‫א‬                       ‫א‬

                                                                                                                                                                                                                   ‫:‬                    ‫א‬               ‫• א‬
                     ‫،‬                       ‫א‬           ‫א‬               ‫א‬                             ‫א‬               ‫א‬                                   ‫א‬               ‫א א‬                                     ‫אא‬
         ‫א‬                                       ‫،‬           ‫א‬                    ‫א‬                                                                    ‫−‬                       ‫–‬                           ‫א‬                                            ‫א‬
                                                                                                                                                                                                                            ‫:‬               ‫א‬                   ‫א‬
         ‫א‬           ‫،‬                                                                 ‫א‬               ‫א א‬                 ‫א‬                                   ‫א‬           ‫:‬                   ‫א‬                                                ‫−‬

             ‫א‬                           ‫א‬                                            ‫،‬                    ‫א‬                                           ‫א‬               ‫א‬           ‫א‬                                                ‫א‬
                 ‫א‬           ‫،‬                                                                                     ‫،‬                   ‫א‬                                                                   ‫א‬                        ‫א‬
                                                                                                                                                                       ‫.‬               ‫א‬

             ‫א א‬                                                             ‫א‬                             ‫:‬           ‫א‬                       ‫א א‬                                                                                              ‫−‬

             ‫،‬       ‫א‬                                                                                                     ‫א‬                                   ‫،‬                               ‫א‬               ‫א‬
                                                                 ‫،‬                         ‫א‬                       ‫א א ،‬                                                                               ‫א‬
                                                                                                                                                                                                       ‫.‬                            ‫א‬
                 ‫،‬           ‫א‬                                   ‫א‬                    ‫א א‬                                      ‫، א‬                             ‫א‬                                                                                ‫−‬

                                                                     ‫א‬                     ‫א‬                   ‫א‬                                   ‫א ،‬                          ‫א‬
                                                                                                                                                                                                                       ‫.‬            ‫א‬
‫،‬        ‫א‬                                   ‫א‬                                                         ‫א‬                                           ‫א‬                           ‫א א‬                         ‫א א‬                      ‫א‬           ‫−‬

                                 ‫.‬                   ‫א‬                   ‫א‬                         ‫א‬                       ‫א‬                   ‫א‬                   ‫א‬                                               ‫א‬

                                                                                                                                                                                                                                                                ‫1‬
                                                                                                                               ‫.‬                           ‫،‬                   ‫א‬                   ‫א‬                                ‫א‬               ‫א‬
‫٧٣‬                                                                                                                                                                   ‫א‬           ‫א‬                                                   ‫א‬




                                                                                                                                                                                                  ‫א :‬                          ‫א‬     ‫•‬
‫،‬                    ‫א‬                       ‫א‬                                                               ‫א א‬                           ‫א‬                                                          ‫אא‬
‫،‬                ‫א‬               ‫א‬                                           ‫،‬               ‫אא א‬                      ‫א‬               ‫א א‬               ‫א‬                                                     ‫א‬
                                                                                                                                                             ‫:‬               ‫א‬                        ‫א‬                ‫א‬
             ‫א‬                           ‫א‬                               ‫:‬               ‫א‬                                             ‫א‬            ‫א‬                                            ‫א א‬               ‫א‬       ‫−‬

                 ‫א‬                                   ‫א‬                                                            ‫−א‬                       ‫א א‬           ‫א‬                                        ‫א‬                ‫א‬
                                                                                             ‫،‬                ‫א‬                ‫א‬                                                         ‫א −‬                       ‫א‬
                                                                                                                                                                 ‫.‬                   ‫א‬                     ‫א‬
         ‫א‬                       ‫א‬                   ‫א ، א‬                       ‫א א‬                     ‫א‬                 ‫א‬                        ‫א‬                                                                      ‫−‬

    ‫א‬                                            ‫א‬                   ‫א‬                   ‫א א‬                      ‫א‬                                          ‫א‬               ‫א‬                                 ‫،‬
                                                                                                                                                                                                  ‫.‬                ‫א‬
                             ‫א‬                           ‫א‬   ‫א‬               ‫א‬                           ‫،‬             ‫א‬                       ‫א‬                                 ‫א‬                                         ‫−‬

                                                                                         ‫.‬                   ‫א א‬                                                 ‫،א‬                      ‫א‬                     ‫א א‬
                     ‫،‬               ‫א‬                               ‫א‬           ‫א‬           ‫א‬                             ‫:‬                        ‫א‬                                                 ‫א‬            ‫א‬       ‫−‬

                                                                                                                               ‫.‬                   ‫א א‬

                                                                 ‫:‬                       ‫א‬           ‫א‬        ‫א‬                                                                                   ‫א‬                ‫א‬               ‫٣. ٢‬

     ‫א‬                   ‫א‬                   ‫، א‬                 ‫א‬                   ‫א‬                                                                   ‫א א‬                                      ‫אא‬
                         ‫.‬                   ‫א א‬                         ‫א‬                                                         ‫א‬                                     ‫،‬                   ‫א‬             ‫א‬                             ‫א‬

                                                                                                                                                                                                               ‫:‬           ‫א‬         ‫•‬
     ‫א‬                           ‫א‬                       ‫א‬                                       ‫א‬            ‫א‬                                                  ‫א‬               ‫א‬
                                                                                                                                                                                                          ‫:‬            ‫א‬                 ‫א‬
             ‫א‬                   ‫، א‬                                             ‫א א א‬                                             ‫א‬                ‫א‬                ‫:‬                                                     ‫−‬

             ‫אא‬                              ‫،‬                                                                ‫א‬                                                              ‫א‬                    ‫א‬
‫٨٣‬                                                                                                                                                               ‫א‬               ‫א‬                                       ‫א‬




                                                     ‫א‬           ‫א‬                                           ‫א‬           ‫،א‬                                                          ‫א‬                    ‫א א‬
                                                                         ‫.‬       ‫א‬                                                                                                                   ‫،‬       ‫א‬
                               ‫א א א‬                                             ‫א‬               ‫:‬               ‫א‬               ‫א‬                           ‫א‬               ‫א‬                                   ‫−‬

                           ‫،‬                     ‫א‬                               ‫א‬                       ‫א‬                                   ‫،‬                   ‫א‬                                           ‫א‬
                                                                                                                                                                     ‫.‬                           ‫א‬           ‫א‬
                  ‫א،‬           ‫א،‬                        ‫:‬                                                       ‫א‬                                                       ‫א‬                                       ‫−‬

                                                 ‫.‬                                               ‫א‬               ‫א‬                                   ‫א‬                                           ‫א‬
              ‫،‬        ‫א‬            ‫א‬                        ‫٧٤٪‬                                     ‫:‬                   ‫א‬                   ‫א‬                                                                   ‫−‬

      ‫،‬                            ‫٢٩٥,٢‬                                                 ‫א‬                                                           ‫א‬                   ‫א‬
‫،‬                                       ‫٤٦٣,١‬                        ‫א‬                       ‫א‬                                                   ‫א‬                                       ‫א‬
‫٨٣,٧٤٪‬                         ‫،‬             ‫א‬                           ‫א א א‬
                                                                                                                                 ‫.‬                                                   ‫א‬
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‫،‬             ‫א א א‬                                          ‫:‬                       ‫א‬                   ‫א‬           ‫א‬                                       ‫א‬                               ‫א‬               ‫א‬   ‫−‬

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‫٩٣‬                                                                                                                                                                 ‫א‬         ‫א‬                                      ‫א‬




                  ‫،‬             ‫א‬                             ‫א‬               ‫א‬                                              ‫א‬                   ‫א‬                           ‫א‬                   ‫א‬             ‫−‬

              ‫א‬                         ‫א‬                                                      ‫، א‬                       ‫א‬                   ‫א א‬                                     ‫א‬                 ‫א‬
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          ‫א‬           ‫א א‬                                         ‫א‬                                                              ‫א‬                                               ‫،‬
                  ‫א‬             ‫א‬                                                                            ‫א‬               ‫.א‬                          ‫א‬         ‫، א‬                           ‫א א‬
                                                                                                                                                         ‫.‬         ‫א א א‬
‫،‬     ‫א‬                                                       ‫א‬                                                          ‫א ،‬                         ‫א‬             ‫א‬                             ‫א‬             ‫−‬

                                                ‫،‬                     ‫א‬               ‫א‬              ‫א‬                                       ‫א‬                                                   ‫א‬     ‫א‬
                                                                                                                                                                         ‫.‬                   ‫א‬

                                                                                                                                                                                             ‫:‬             ‫א‬       ‫• א‬
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      ‫א‬                             ‫א‬                    ‫א‬                                           ‫،‬                       ‫א א‬
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                                                                                      ‫،‬                          ‫א‬                               ‫א‬                                                             ‫−‬

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     ‫( ٠٤١‬                  ‫א‬                   ‫)‬                                 ‫א‬             ‫א‬                    ‫א‬                                             ‫،‬                 ‫א‬                 ‫א‬
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                                            ‫،‬                         ‫٠٦‬                                 ‫א‬                                                                                             ‫א‬
                                                                                                                                                                   ‫.‬             ‫א‬                     ‫א‬
‫٠٤‬                                                                                                                       ‫א‬           ‫א‬                            ‫א‬




         ‫،‬           ‫א‬             ‫א‬                                           ‫א‬                   ‫א א‬                       ‫א‬                            ‫א‬   ‫−‬

                                                                           ‫.‬                       ‫א א‬                           ‫א‬
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                                                                           ‫.‬               ‫א‬                                                 ‫א א א‬

                                                                                                                                              ‫א :‬             ‫א‬   ‫•‬
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                         ‫א א‬               ‫א‬               ‫א‬                       ‫א‬                         ‫א‬               ‫א‬                    ‫א‬       ‫א‬
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                     ‫.‬                                         ‫א‬           ‫א −‬                     ‫א‬                 ‫א‬                   ‫−א‬               ‫א‬
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                                                                                           ‫.‬                     ‫א‬                       ‫א‬
‫١٤‬                                                                                                                                                           ‫א‬               ‫א‬                                                    ‫א‬




                                                                                                   ‫א א‬                      ‫א‬

                                                                                           ‫א‬                ‫א‬

‫،‬             ‫א‬                               ‫א‬                                                         ‫−‬                   ‫א‬            ‫א‬                           ‫א‬                                    ‫א‬
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                                                                                                                    ‫.‬                        ‫א‬                           ‫א‬                ‫א‬                       ‫،‬

      ‫،‬                   ‫א‬           ‫א‬                                            ‫א‬                                                ‫א א‬                                      ‫אא‬
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                                                  ‫:‬                        ‫א‬                   ‫א‬                                     ‫א‬                                                                    ‫א‬                   ‫٤. ١‬
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                                                      ‫،‬                ‫א‬                                                                         ‫א‬                                                ‫،‬               ‫א‬                       ‫א‬
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‫،‬             ‫א‬                   ‫א‬                                                ‫٧٨٩١‬                                              ‫א א‬                         ‫،‬                                        ‫א‬
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                                                                                                                                                                                                                      ‫٣٩٩١١.‬

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                          ‫١.‬                 ‫א‬                                                     ‫٠١ א‬                        ‫،‬                           ‫٧−٨ א‬                                ‫א‬                   ‫א‬           ‫א‬

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‫٧٥٥‬                                                                   ‫א‬                                            ‫،‬           ‫א‬                                                                    ‫א‬
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                                                                        ‫א‬           ‫א‬           ‫א‬                                                   ‫א‬                                                           ‫א‬                   ‫٤. ٢‬

                                           ‫א‬                ‫א‬                                       ‫א‬                       ‫، א‬                     ‫א א א‬                                   ‫א‬
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‫٥٤‬                                                                                     ‫א‬       ‫א‬                                ‫א‬




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                                         ‫א‬                                                                                                     ‫א‬                   ‫א‬                                           ‫א‬

             ‫،‬                   ‫א‬                ‫א‬                                                       ‫א‬                                                ‫א א‬                         ‫אא‬
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         ‫א‬                                                                                                                ‫.‬            ‫א‬           ‫א‬             ‫א‬                                     ‫א‬
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                  ‫א‬                                                                                    ‫א‬                                                                                                                                              ‫א‬
                                          ‫א‬                       ‫א‬                                                                     ‫א‬                                    ‫א‬                                           ‫א‬
 ‫(‬                    ‫)‬                                                   ‫/‬
                                              ‫/‬                                                                            ‫(‬        ‫)‬                           ‫(‬        ‫)‬                       ‫(‬       ‫)‬                   ‫א‬
         ‫٦٧٥‬                          ‫٠٠٠٦٥٢‬                                      ‫٠٠٠٢١٥‬                                       ‫٨‬                                    ‫٦١‬                                       ‫٤٢‬

         ‫٤٦٨‬                          ‫٠٠٠٤٨٣‬                                      ‫٠٠٠٤٨٣‬                                       ‫٢١‬                                   ‫٢١‬                                       ‫٤٢‬                                               ‫א‬
          ‫٠‬                                   ‫٠‬                                   ‫٠٠٠٤٨٣‬                                       ‫٠‬                                    ‫٢١‬                                       ‫٢١‬                                   ‫א‬
         ‫٤٦٨‬                          ‫٠٠٠٤٨٣‬                                      ‫٠٠٠٤٨٣‬                                       ‫٢١‬                                   ‫٢١‬                                       ‫٤٢‬                                               ‫א‬
         ‫٦٧٥‬                          ‫٠٠٠٦٥٢‬                                      ‫٠٠٠٤٨٣‬                                       ‫٨‬                                    ‫٢١‬                                       ‫٠٢‬                                   ‫א‬
         ‫٤٦٨‬                          ‫٠٠٠٦١٤‬                                      ‫٠٠٠٦١٤‬                                       ‫٢١‬                                   ‫٢١‬                                       ‫٤٢‬                                               ‫א‬
         ‫٦٧٥‬                          ‫٠٠٠٦٥٢‬                                      ‫٠٠٠٨٢١‬                                       ‫٨‬                                     ‫٤‬                                       ‫٢١‬                                               ‫א‬
         ‫٠٢٣٤‬                         ‫٠٠٠٢٥٩١‬                                     ‫٠٠٠٢٩٥٢‬                                      ‫٠٦‬                                   ‫٠٨‬                                   ‫٠٤١‬                                                  ‫א‬
                                                                                                                                                                                                     ‫.‬           ‫א‬                            ‫:‬               ‫א‬

                      ‫،א‬              ‫א‬                   ‫א‬           ‫א‬                                                                                                              ‫א‬                       ‫א‬
‫א ٣,٤‬                                                         ‫،‬           ‫א‬                    ‫א‬                                                ‫א‬                                                ‫،‬                       ‫א א א‬
          ‫א‬                                                                                ‫،‬                   ‫א‬                                        ‫א‬                    ‫א‬                   ‫א א‬                                 ‫،‬
                          ‫.‬                                                            ‫א‬                                                        ‫א‬                                                                                ‫א‬            ‫א‬

              ‫−‬               ‫א א א‬                                                        ‫א‬                                                        ‫א‬                ‫א‬                                   ‫−‬                   ‫א‬
                                  ‫א‬                               ‫א‬           ‫א‬                                                                 ‫א‬               ‫،א‬                                                                           ‫٩,١‬
                  ‫.‬                       ‫א‬                   ‫א‬                    ‫א‬                               ‫א‬                    ‫א‬                                                                         ‫،‬                      ‫א‬        ‫٥٧٥١‬
‫٨٤‬                                                                                                                                        ‫א‬           ‫א‬                                               ‫א‬




                                                                                ‫)٥١(‬
                                                            ‫א‬       ‫א‬             ‫א‬                           ‫א‬                   ‫א‬                   ‫א‬

            ‫א‬                                                                    ‫א‬                                                                                ‫א‬
                                                ‫א‬                                                                 ‫א‬
                    ‫א‬                                                                 ‫א‬                                                                                   ‫א‬                       ‫א‬
                            ‫(‬           ‫)‬                   ‫א‬                                 ‫(‬       ‫)‬                   ‫א‬
        ‫א (‬     ‫)‬                                                           ‫א (‬       ‫)‬                                                       ‫(‬           ‫)‬               ‫א‬
         ‫٠٥١‬                                ‫٨‬                                   ‫٠٠٣‬                       ‫٦١‬                                                  ‫٤٢‬
         ‫٠٠٣‬                                ‫٢١‬                                  ‫٠٠٣‬                       ‫٢١‬                                                  ‫٤٢‬                                      ‫א‬
            ‫.‬                               ‫٠‬                                   ‫٠٠٣‬                       ‫٢١‬                                                  ‫٢١‬                              ‫א‬
         ‫٥٧٢‬                                ‫٢١‬                                  ‫٥٧٢‬                       ‫٢١‬                                                  ‫٤٢‬                                      ‫א‬
         ‫٠٠٢‬                                ‫٨‬                                   ‫٠٠٣‬                       ‫٢١‬                                                  ‫٠٢‬                              ‫א‬
         ‫٠٥٢‬                                ‫٢١‬                                  ‫٠٥٢‬                       ‫٢١‬                                                  ‫٤٢‬                                      ‫א‬
         ‫٠٠٤‬                                ‫٨‬                                   ‫٠٠٢‬                       ‫٤‬                                                   ‫٢١‬                                      ‫א‬
        ‫٥٧٥١‬                                ‫٠٦‬                              ‫٥٢٩١‬                          ‫٠٨‬                                              ‫٠٤١‬                                         ‫א‬
                                                                                                                                                      ‫.‬               ‫א‬                   ‫:‬           ‫א‬

    ‫א‬                       ‫،‬                           ‫א א א‬                                     ‫א‬                           ‫א‬
                                                                ‫،‬           ‫א‬                                         ‫א‬                                   ‫،‬                       ‫א‬
                                                                                 ‫:‬                    ‫א‬                               ‫א‬                                       ‫،‬           ‫א‬               ‫א‬

‫א‬                       ‫،‬                           ‫א‬                                     ‫א‬                           ‫،‬           ‫א‬                           ‫א‬               ‫א‬               ‫−‬

                    ‫،‬           ‫א‬                               ‫א‬                                                                                         ‫א‬                           ‫א‬
                    ‫،‬               ‫א‬                       ‫א‬                                             ‫א‬                                       ‫א‬                           ‫א א א‬
                                                                                                  ‫.‬                                               ‫א‬

                                ‫א‬                       ‫א‬                                 ‫،‬           ‫א א א‬                                                                   ‫א‬               ‫−‬

        ‫،‬               ‫א‬                                               ‫א‬                 ‫،‬                       ‫א‬                   ‫א א‬
                                                                                                  ‫.‬                   ‫א‬               ‫א‬                       ‫א‬
‫٩٤‬                                                                                                                                                                                 ‫א‬           ‫א‬                                                            ‫א‬




                                                               ‫:‬                       ‫א א‬                                                 ‫א‬                                                                               ‫:א‬                  ‫א‬                ‫א‬
     ‫א א‬                      ‫،‬               ‫א‬                        ‫א‬                                           ‫א‬                                   ‫א‬                                                       ‫א‬
      ‫א‬                               ‫א‬               ‫אא‬               ‫،‬                       ‫א‬                           ‫א‬                               ‫א‬               ‫،‬                   ‫א‬                               ‫א‬
              ‫א‬                       ‫א‬                        ‫،‬                       ‫א‬                       ‫א‬                                       ‫א‬                                   ‫א א א‬
      ‫א‬                       ‫א‬                                    ‫א‬                                           ‫،‬                                                               ‫א‬                                                                                ‫א‬
                                                                                                                                                                       ‫.‬                   ‫א‬                                                                ‫א‬

                                                                       ‫:‬               ‫א‬                           ‫א‬                               ‫א‬                   ‫א‬                                                       ‫:‬               ‫א‬                ‫א‬
      ‫א‬               ‫א‬                                                    ‫א‬                       ‫א‬                                                                                                   ‫א‬
                                                                                                                                                       ‫:‬                                                   ‫א‬                                       ‫،‬            ‫א‬

                                                                                                                                                                       ‫:‬                       ‫א‬                           ‫א‬                           ‫• א‬

                      ‫،‬                               ‫א‬                                                                                    ‫א‬                   ‫א‬                                                ‫אא‬
     ‫،‬                ‫א‬                                                                            ‫،‬                               ‫א‬                                           ‫א‬                                                   ‫א‬                   ‫א‬
                                                                               ‫.‬                           ‫א‬                               ‫א‬                                           ‫א‬               ‫א‬                                   ‫א‬

‫א‬                         ‫،‬                                        ‫א‬               ‫א‬                           ‫א‬                                                                                       ‫אא‬
                  ‫،‬       ‫א‬                   ‫א‬                                            ‫א‬                           ‫א‬                                                   ‫א‬                       ‫א‬                                                            ‫א‬
‫.‬                                 ‫א‬               ‫א‬            ‫א‬                                                       ‫،‬                   ‫א‬                       ‫א‬                                        ‫א‬
                                                               ‫،‬                   ‫א‬                                                           ‫א‬                   ‫א‬                                           ‫א‬
‫.‬         ‫א‬                               ‫א‬                    ‫،‬               ‫א‬                                               ‫א‬                               ‫א‬                                   ‫א‬                   ‫א‬                                   ‫א א‬

                                                                                                                                                                   ‫:‬                               ‫א‬                                                        ‫•‬
      ‫א‬                               ‫،‬                    ‫א‬                                           ‫،‬                               ‫א‬                   ‫א‬                               ‫א‬
                              ‫،‬                   ‫א‬            ‫، א‬                     ‫א‬                           ‫א‬                                                   ‫،‬                   ‫א‬                                           ‫א‬
                                                                                                                                                                                                   ‫:‬               ‫א‬                           ‫א‬                ‫א‬
‫٠٥‬                                                                                                                                                                       ‫א‬           ‫א‬                                       ‫א‬




        ‫א‬                                                 ‫:‬                               ‫א‬                   ‫א‬                                ‫א‬             ‫א‬                                                       ‫−‬
        ‫א‬                           ‫א‬                                 ‫،‬               ‫א‬                               ‫א‬                ‫א‬                             ‫א‬
                                                      ‫א‬           ‫א‬                                   ‫א‬                                                          ‫،‬                                           ‫א‬
                                                                                                                                                                                 ‫א.‬              ‫א‬           ‫א‬
                                                                                      ‫:‬               ‫א‬                   ‫א‬                        ‫א‬             ‫א‬                               ‫،‬               ‫א‬       ‫א‬

‫،‬                           ‫،‬                             ‫א‬       ‫:‬           ‫א‬                           ‫א‬                                                  ‫א‬                                   ‫א‬                   ‫−‬
                                                                                      ‫،‬                                       ‫،‬                ‫،‬                 ‫،‬                           ‫،‬
                                ‫،‬             ‫א‬                                                       ‫א‬                                ‫،‬               ‫א‬                             ‫א‬               ‫א‬
                                                                                                                                                             ‫א .‬                             ‫א‬

        ‫א‬                                                             ‫:‬                       ‫א‬                           ‫א‬                ‫א‬                                 ‫א‬                   ‫א‬                   ‫−‬
                                                                          ‫.‬                               ‫א א‬                                          ‫א‬             ‫א‬                   ‫א‬                   ‫א‬

    ‫א‬                           ‫א‬                 ‫א‬                       ‫אא‬                                      ‫:‬               ‫א‬                                              ‫א‬                                   ‫−‬
                                ‫א‬                 ‫א‬                       ‫א‬                                                   ‫،‬                ‫אא א‬                                                          ‫א‬
                            ‫א‬                                                                                 ‫א‬           ‫א אא‬                                                                   ‫،‬           ‫א‬
                                                                                                                                                                             ‫.‬               ‫א‬

‫−‬                   ‫א‬               ‫א א‬                           ‫−‬                                               ‫אא‬                       ‫:‬                                                                         ‫−‬
                ‫، א‬                       ‫א‬                   ‫א‬                                   ‫א‬               ‫א‬                                                                  ‫،א‬                      ‫א‬
‫.‬                       ‫א‬                                             ‫،‬               ‫א‬                               ‫، א‬                  ‫א‬                                                 ‫، א‬
‫،‬                       ‫אא‬                                                                                ‫،‬                       ‫אא‬                       ‫א א‬
                                                                                                          ‫.‬                   ‫א‬                                                              ‫א‬           ‫א‬

‫،‬               ‫א‬                       ‫א‬                                         ‫א‬                                   ‫:‬                    ‫א‬                     ‫א‬                               ‫א א‬                 ‫−‬
            ‫א‬                                             ‫−‬               ‫א‬                   ‫א‬                                            ‫−‬                         ‫א‬
‫١٥‬                                                                                                                                                                                        ‫א‬               ‫א‬                                                                     ‫א‬




                     ‫א‬                                               ‫،‬             ‫א‬                 ‫א‬                                   ‫،‬                ‫א‬                                                                                       ‫א‬
                                                                                                                 ‫.‬                                ‫א‬                                                                       ‫א‬

                 ‫א‬                                    ‫א‬               ‫،‬                ‫א א‬                                           ‫א‬                        ‫א‬                                   ‫א‬
                 ‫،‬                        ‫א‬                                                      ‫א‬                               ‫א‬                    ‫א‬                                                               ‫، א‬                             ‫א‬                             ‫א‬
‫،‬            ‫א‬                   ‫א‬                        ‫א‬                                                  ‫،‬                           ‫א‬                                                                                    ‫، א‬                                  ‫א‬                ‫א‬
                         ‫א‬                                                                               ‫א‬           ‫א‬                                ‫א‬                   ‫،‬                                                               ‫א‬                    ‫א‬
                                                                                                                                                                                                                                          ‫.‬                        ‫א‬                ‫א‬

                                                                                                                     ‫א‬                                                            ‫א‬                       ‫א א‬                                 ‫:א‬                       ‫א‬            ‫א‬

             ‫٥٠٠٢ −א‬                                                      ‫א‬                          ‫א‬                   ‫א‬                                                                            ‫א‬                               ‫א‬
                                                  ‫٢٨٪١.‬                                      ‫א ٥٢٤,٦٨١‬                                                                                                                ‫א‬                                            ‫−‬
                                                                                         ‫:‬               ‫א‬                                                            ‫א‬                                           ‫א‬                                       ‫א‬                 ‫א‬
                         ‫٥٢٤,٦٨١‬                                     ‫−‬                   ‫א‬                                               ‫−‬                        ‫א‬                                           ‫א‬                                                            ‫١.‬
                             ‫٢.‬                                ‫٧٤٣,٧٢٢‬                                                                                                                ‫א‬           ‫א‬                                           ‫،‬
     ‫א‬                            ‫א‬                              ‫،‬                ‫٠٤١‬                                                    ‫א‬                                    ‫א‬                       ‫א‬                                                                    ‫٢.‬
                                                  ‫א‬                   ‫.‬                          ‫)٧٤٣٧٢٢ ‪٣١,٨٣ (١٤٠ x‬‬                                                                                                         ‫(‬                               ‫)א‬
         ‫א‬                                    ‫א‬                   ‫א‬            ‫א‬                 ‫א‬                                           ‫(،‬                       ‫/‬                       ‫)٥٧,٥‬                                       ‫א‬
                                                                                             ‫.‬                                       ‫٤١٠,٣٨١‬                                                                                      ‫א‬
         ‫.‬                                    ‫٥٢‬                              ‫א‬              ‫א א‬                     ‫א א‬                                          ‫א‬                                                                   ‫א‬                                    ‫٣.‬
                                      ‫.‬                         ‫٣٨٦,٥‬                                        ‫א‬               ‫א‬                                                ‫א‬               ‫א‬
     ‫،‬                   ‫א‬                    ‫א א‬                             ‫٩٤‬                                                                                                                                              ‫א‬                                            ‫٤.‬
                             ‫.‬                                ‫٤١,١١‬                              ‫)٧٤٣٧٢٢ ‪(٤٩ x‬‬                                                            ‫א‬



                                                                                                                         ‫.‬                    ‫،‬           ‫א א‬                             ‫א‬                       ‫، א א‬                                                    ‫1א א א‬
                                                                                                                                                                                                                                                                                    ‫2‬
                                                                                       ‫א ٢٨٪(.‬                   ‫א‬               ‫א‬                ‫א‬                       ‫= ٢٨‬                    ‫א‬                   ‫א‬                   ‫)٠٠١‬
‫٢٥‬                                                                                                                                         ‫א‬           ‫א‬                                                                         ‫א‬




                           ‫.‬                    ‫א ٠٢‬                   ‫א א‬                                         ‫א‬                                                             ‫א‬                               ‫٥.‬
                                                        ‫.‬                           ‫٨٢٧,٣‬                              ‫א א‬                                      ‫א‬                    ‫א‬
          ‫א ٢٨٪‬        ‫א‬            ‫א‬                   ‫٠٠١‬                                ‫א‬                                       ‫א‬                                                                             ‫٦.‬
                ‫)٥٢٤٦٨١ ‪(٥٤٠ X‬‬                              ‫א‬                                  ‫א‬                                                   ‫،‬                         ‫א ٤٥‬
                                                                                                                                       ‫.‬                                     ‫٩٦٦,٠٠١‬
‫:‬         ‫א‬                             ‫א‬       ‫א‬                          ‫א‬                                   ‫א‬               ‫א‬                                                         ‫א‬                       ‫٧.‬
    ‫א‬                          ‫،‬                        ‫א‬           ‫(−‬                 ‫א‬                   ‫+‬               ‫א‬               ‫=)‬                   ‫א‬
                   ‫א‬                                ‫א‬               ‫)١( א‬                                  ‫א‬                           ‫.‬                                     ‫٧٩٨,٢٠١‬
                                                                                                                                                                                     ‫.‬                   ‫א‬

                                                                    ‫)٦١(‬
                                     ‫א‬                          ‫א‬                  ‫א א‬                                 ‫א‬                   ‫א‬

                                            ‫א‬                                                                                                      ‫א‬
                                                                                                                                                                                                 ‫א‬                           ‫א‬
                               ‫٥٢٤,٦٨١‬
                                                                                                                                                                                                             ‫(‬                           ‫)‬

                                                                                           ‫(‬               ‫א‬                   ‫א‬                                        ‫)א‬               ‫א‬                           ‫א‬
                                   ‫٢٨,١٣‬
                                                                                                                                                                                 ‫(‬                                                       ‫)‬

                                                                                           ‫(‬               ‫א‬                   ‫א‬                                        ‫)א‬               ‫א‬                           ‫א‬
         ‫)١(‬                   ‫١٠,٣٨١‬
                                                                                                                                                                                                 ‫(‬                   ‫א‬                   ‫)‬

                                                                       ‫א‬           ‫א‬               ‫(‬               ‫א‬                   ‫א‬                                     ‫)א‬                      ‫א‬
         ‫)٢(‬                       ‫٨٦,٥‬
                                                                                                                               ‫(‬               ‫א‬                    ‫)‬                        ‫א‬                               ‫א‬       ‫א‬
                                                                               ‫(‬                       ‫א‬           ‫א‬                                       ‫)א‬                ‫א‬
         ‫)٣(‬                       ‫٤١,١١‬
                                                                                                                                                                                                 ‫(‬                   ‫א‬                   ‫)‬

                                                                                                                                                                             ‫א‬           ‫א‬                           ‫א‬
         ‫)٤(‬                       ‫٣٧,٣‬
                                                                                                                                                                                                 ‫(‬                   ‫א‬                   ‫)‬

                                                                                                                                   ‫א‬               ‫א‬                                     ‫א‬
‫٥=١+٢+٣+٤‬                      ‫٦٥,٣٠٢‬
                                                                                                                                                                                                 ‫(‬                   ‫א‬                   ‫)‬

                                                                                                                                                                                         ‫א‬                       ‫א‬
         ‫)٦(‬                   ‫٩٦,٠٠١‬
                                                                                                                                                                                                                         ‫(‬               ‫)‬

                                                                                                                                           ‫א‬                    ‫א‬                                ‫א‬
        ‫٧=٥−٦‬                  ‫٧٨,٢٠١‬
                                                                                                                                                                                                 ‫(‬                   ‫א‬                   ‫)‬
‫٣٥‬                                                                                                                                                ‫א‬               ‫א‬                                                                      ‫א‬




                                                                                              ‫א‬                       ‫א‬                                                    ‫א‬                        ‫:א‬               ‫א‬                       ‫א‬
               ‫)‬                 ‫א‬                                ‫א‬                   ‫א‬                                   ‫א‬                               ‫א‬
                           ‫אא‬                 ‫.‬                                                   ‫٥٢,٢‬                                                                                                       ‫٣٠٠٢(‬
           ‫.‬                ‫א‬         ‫א‬                               ‫א‬                                                                                       ‫.‬                    ‫א‬                     ‫א‬
       ‫(‬                             ‫)٥٢,٢‬            ‫א‬                   ‫א‬                           ‫א‬                                                                ‫א‬                        ‫א‬                                        ‫١.‬
       ‫א‬               ‫א‬                                  ‫א‬               ‫א‬                                               ‫،‬                                                                         ‫٠٠٥,٢٩٢‬
                                                              ‫.‬                                   ‫א ٧٠٧,٦٥٣‬                                                                             ‫א ٢٨٪‬                                    ‫א‬
                   ‫א‬                              ‫א‬                                                               ‫א‬                       ‫א‬                   ‫א‬                         ‫א‬
                                                              ‫א א .‬                                           ‫א‬               ‫א‬                                                                     ‫، א‬                      ‫א‬               ‫א‬
                                                              ‫)٧١(‬
                                      ‫א‬           ‫א‬                               ‫א‬                                   ‫א‬                   ‫א‬

                                          ‫א‬                                                                                                                   ‫א‬
                                                                                                                                                                                                             ‫א‬                       ‫א‬
                                ‫٠٠٥,٢٩٢‬
                                                                                                                                                                                                                     ‫(‬                           ‫)‬

                                                                                          ‫(‬               ‫א‬                   ‫א‬                                                    ‫)א‬                ‫א‬                       ‫א‬
                                 ‫٤٩,٩٤‬
                                                                                                                                                                                             ‫(‬                                                   ‫)‬

                                                                                          ‫(‬               ‫א‬                   ‫א‬                                                    ‫)א‬                ‫א‬                       ‫א‬
      ‫)١(‬                       ‫٥١,٨٧٢‬
                                                                                                                                                                                                             ‫(‬               ‫א‬                   ‫)‬

                                                                          ‫א‬       ‫א‬           ‫(‬                       ‫א‬                       ‫א‬                                             ‫)א‬                   ‫א‬
      ‫)٢(‬                        ‫٢٩,٨‬
                                                                                                                                  ‫(‬                   ‫א‬                        ‫)‬                         ‫א‬                           ‫א‬       ‫א‬
                                                                              ‫(‬                   ‫א‬                   ‫א‬                                               ‫)א‬                    ‫א‬
      ‫)٣(‬                        ‫٨٤,٧١‬
                                                                                                                                                                                                             ‫(‬               ‫א‬                   ‫)‬

                                                                                                                                                                                        ‫א‬            ‫א‬                       ‫א‬
      ‫)٤(‬                        ‫٥٨,٥‬
                                                                                                                                                                                                             ‫(‬               ‫א‬                   ‫)‬

                                                                                                                                      ‫א‬                       ‫א‬                                      ‫א‬
‫٥=١+٢+٣+٤‬                       ‫٩٣,٩١٣‬
                                                                                                                                                                                                             ‫(‬               ‫א‬                   ‫)‬

                                                                                                                                                                                                    ‫א‬                    ‫א‬
      ‫)٦(‬                       ‫٥٩,٧٥١‬
                                                                                                                                                                                                                                 ‫(‬               ‫)‬

                                                                                                                                                  ‫א‬                        ‫א‬                                 ‫א‬
     ‫٧=٥−٦‬                      ‫٥٤٤,١٦١‬
                                                                                                                                                                                                             ‫(‬               ‫א‬                   ‫)‬
‫٤٥‬                                                                                                                                            ‫א‬           ‫א‬                                                        ‫א‬




     ‫א‬                             ‫א‬                    ‫א‬                       ‫א‬                                                 ‫א‬
                                  ‫אא‬           ‫א‬                                                     ‫،‬           ‫א‬                                                                ‫א‬                ‫א‬                   ‫א‬
                                                                                                                                          ‫.‬                   ‫א‬                       ‫א‬                                ‫א‬

                                                                                                                                  ‫:‬                       ‫א‬               ‫א‬

‫،‬        ‫٠٠٠٠١‬                ‫٠٠٠٧‬                                      ‫א‬                        ‫א‬           ‫א‬
     ‫א‬              ‫א א‬                                     ‫.‬                       ‫٥,٨‬                                               ‫א‬                       ‫א‬
                                                   ‫.‬                                                                              ‫،‬                                                       ‫א ٧٧٧,٢١‬

‫،‬                 ‫א ٦,٨٠١‬                                                                   ‫٧٧٧,٢١‬                                            ‫א‬                   ‫א‬
‫٧٨,٢٠١‬                        ‫א‬                ‫א‬                        ‫א‬                   ‫א‬        ‫א‬                        ‫א‬                                                                        ‫א‬
              ‫א א‬         ‫א‬                                                 ‫.‬                        ‫٥٤٤,١٦١‬                                          ‫א‬                       ‫א‬            ‫،‬
          ‫א‬           ‫א‬                            ‫א‬                                            ‫، א‬                                           ‫٣١‬                      ‫א‬
                                                                                                                                                                          ‫.‬                    ‫א‬

                                                                                                                      ‫:‬                   ‫א‬

 ‫א‬                    ‫،‬                ‫א ٠٠٥‬                                            ‫א‬
              ‫.‬                                    ‫٣١‬                                                ‫،‬                                            ‫א ٧٧٧,٢١‬                                             ‫א‬               ‫א‬

‫،‬                   ‫א ٥,٦‬                                                                   ‫٣١‬                                                ‫א‬                   ‫א‬
         ‫٧٨,٢٠١‬                            ‫א‬                    ‫א‬                   ‫א‬                    ‫א‬        ‫א‬                                   ‫א‬                                                ‫א‬
                     ‫א א‬               ‫א‬                                                ‫.‬                        ‫٥٤٤,١٦١‬                                                  ‫א‬                ‫א‬               ‫،‬
                          ‫א‬                ‫א‬                        ‫א‬                                        ‫. א‬                                                  ‫٣١‬                                       ‫א‬           ‫א‬
                                                                                                                                                                                                               ‫.‬       ‫א‬


                                                                                                                          ‫:‬                       ‫א‬                       ‫א‬                                        ‫•‬
‫٥٥‬                                                                                                                                                                                        ‫א‬               ‫א‬                                           ‫א‬




                             ‫א‬                                          ‫، א‬                          ‫א‬               ‫א‬               ‫א‬                                            ‫א‬                               ‫אא‬
‫:‬                                         ‫אא‬                                    ‫א‬                                        ‫،‬           ‫א‬                                                ‫א‬                                               ‫،‬

                                 ‫،‬                 ‫א‬                    ‫א‬                                                                                     ‫:‬                   ‫א‬                   ‫א‬                                       ‫א‬   ‫−‬

                                                           ‫א‬                                                                          ‫.‬               ‫א‬                   ‫א‬                                   ‫٥٨٪‬
             ‫א‬                                             ‫א −‬                      ‫א‬                    ‫א‬                               ‫−א‬               ‫א‬                       ‫א א‬                                             ‫א‬
         ‫א‬               ‫א‬                 ‫א‬                                        ‫(א‬                   ‫)א‬                  ‫א‬               ‫א‬                                                                ‫،‬           ‫א‬
                                                                                                                                                                                                                      ‫א א.‬                ‫א‬

     ‫א‬                                                                  ‫:‬                                ‫א‬                       ‫،‬                ‫א‬                   ‫א א‬                                                                         ‫−‬

                     ‫،‬                         ‫א‬                                                                                 ‫א‬               ‫،א‬               ‫א‬
                             ‫.‬         ‫א‬                                    ‫א‬                                        ‫،‬                    ‫א‬                           ‫א‬                               ‫א‬

                                     ‫א ، א‬                                                                   ‫א‬                           ‫:‬                    ‫א‬                       ‫א‬                                                       ‫א‬   ‫−‬

                                                                                                                                                                                                      ‫.‬                   ‫א‬                   ‫א‬

                     ‫:‬                                 ‫א‬                        ‫،‬                                ‫א‬                                                                ‫א‬           ‫א‬                                               ‫א‬   ‫−‬

                                                   ‫.‬               ‫א א‬                  ‫א‬                                ‫א‬                                ‫א א ،א‬

                                                                                                                                                                  ‫:‬           ‫א‬                   ‫א‬                                   ‫א‬               ‫•‬
                 ‫א‬                                         ‫،‬                ‫א‬                    ‫א‬                               ‫א א א‬                                                                            ‫אא‬
                                                               ‫،א‬                           ‫א‬                                                 ‫א‬               ‫א‬                           ‫،‬                   ‫א‬           ‫א‬                               ‫א‬
         ‫א א‬                          ‫،‬                        ‫א‬                    ‫א‬                ‫א‬                               ‫א א‬                  ‫א א‬                 ‫א‬                                   ‫א‬           ‫:‬                           ‫א‬
                                                                                                                                     ‫:‬                        ‫א‬                           ‫א‬

                                      ‫א‬                             ‫א‬                           ‫אא‬                                       ‫:‬                                                                            ‫א‬           ‫א‬               ‫−‬

                                                                   ‫،‬                             ‫א‬                                                                                    ‫(،‬                  ‫)א‬                  ‫א‬               ‫א‬
                                 ‫א‬                                              ‫א‬                                                    ‫א א‬                  ‫א‬                               ‫א‬                               ‫،‬                   ‫א‬
‫٦٥‬                                                                                                                                                                                               ‫א‬           ‫א‬                                   ‫א‬




         ‫א‬                                                                 ‫א‬           ‫א א א א‬                                          ‫א‬                                        ‫،‬                       ‫א‬                   ‫א א‬         ‫א‬
         ‫.‬                                                                         ‫א‬       ‫٢٨٪‬                                      ‫א‬                                                                                ‫،‬           ‫א‬       ‫א‬

                                                                               ‫א‬                               ‫(:‬               ‫א‬                   ‫)א‬                   ‫א‬                   ‫א‬                   ‫א‬                           ‫−‬

                                         ‫א‬                       ‫א א‬                                           ‫،‬            ‫א‬                                ‫א‬                       ‫א‬
         ‫،‬                       ‫٠١‬                                    ‫٠٦١ א‬                                                                                 ‫،‬                                               ‫،‬                       ‫א‬
                                 ‫(.‬                                        ‫٠٢٪‬                         ‫٠٨٪‬                              ‫)‬                ‫א‬                   ‫א‬                           ‫א‬
                                     ‫،‬                       ‫א‬                 ‫א‬               ‫א‬                                ‫א‬               ‫،‬            ‫אא‬
                             ‫א‬                                   ‫א א‬                                                ‫.‬                           ‫א א‬                                                                  ‫א‬                   ‫א‬
                 ‫،‬                                                                         ‫א‬                                                ‫،‬                    ‫א א‬                                                             ‫،‬
‫א.‬           ‫٠٦١‬                                 ‫א‬                ‫٠٣١‬                              ‫א‬                                                                                                             ‫)٤(‬                     ‫א‬



                                                                                                                                                         ‫:‬                           ‫א‬                           ‫א‬                   ‫א‬       ‫٥. ٢‬

                 ‫،א‬                              ‫א‬                                         ‫א‬                            ‫א‬                                                            ‫א א‬                                 ‫אא‬
             ‫א‬                                                                     ‫،‬               ‫א‬                    ‫א‬                                ‫א‬               ‫א‬                                               ‫א‬           ‫א‬
                                                                       ‫:‬                       ‫א‬                                                                     ‫.‬                   ‫א‬                   ‫א‬               ‫א‬                       ‫א‬
                         ‫א‬                           ‫א‬                                                                                                           ‫:‬                   ‫א‬                                               ‫− א‬
                     ‫א‬                                                 ‫א‬                               ‫،‬                            ‫א‬                                                                                    ‫،‬
‫،‬                ‫א‬                   ‫א‬                                             ‫א‬                                                                                     ‫א‬                           ‫،‬
             ‫،‬                   ‫א‬                       ‫א‬                             ‫א‬                   ‫א‬                                    ‫א‬
                                                                                                       ‫،‬            ‫א‬                   ‫א‬                                        ‫א‬                                               ‫א‬
                     ‫،‬                           ‫א‬                     ‫א‬                                           ‫א א‬                                                       ‫،‬                                           ‫א‬           ‫א‬
     ‫.‬                                       ‫א‬                     ‫א‬                                                                ‫א‬
‫٧٥‬                                                                                                                                                                                  ‫א‬                   ‫א‬                                                   ‫א‬




‫،‬                                             ‫א‬                                                           ‫،‬                             ‫א א‬                                 ‫:‬                                                                   ‫−‬
                                                      ‫א‬               ‫א‬                       ‫א‬                    ‫א א .‬                                                                                                ‫א‬
                      ‫א‬                                                           ‫،‬                                                                             ‫א‬                       ‫א‬                                               ‫א‬
              ‫א‬               ‫،‬                       ‫א‬                                               ‫.‬                                       ‫א‬             ‫א‬                                               ‫א‬                           ‫א‬
                  ‫א‬                       ‫−‬               ‫א‬                       ‫א‬                       ‫א‬                         ‫א‬                                   ‫−‬                                                               ‫א‬
                                                                      ‫.‬                                                                                                             ‫،‬                           ‫א‬
                                  ‫،‬                                                                       ‫א‬                                                                                             ‫א‬
                                      ‫א‬                                                   ‫א‬               ‫אא‬                                  ‫)‬                             ‫א‬                               ‫א‬
          ‫(.‬                              ‫א‬                                                                    ‫א ٣‬                       ‫א א‬                                    ‫،‬                           ‫א‬                           ‫א‬

      ‫א‬               ‫א‬                       ‫א‬           ‫، א‬                                                  ‫א‬                ‫א‬                                       ‫א‬                           ‫א‬
          ‫א‬                               ‫א‬               ‫א א‬                                                              ‫(،‬            ‫א‬          ‫، א‬                             ‫)א‬                                      ‫א‬               ‫א‬
                                                                                              ‫א‬                        ‫א‬                                                                                            ‫،‬                                           ‫א‬
                                                                      ‫.‬                                                                                 ‫א‬                       ‫אא‬                                                                  ‫،‬           ‫א‬

 ‫א‬                                                            ‫א‬                                   ‫א‬            ‫،‬                    ‫א‬               ‫א‬                                                                       ‫א‬
                                                                                                                                              ‫.‬                                                                 ‫،‬                   ‫א‬                   ‫א‬



                                                                                                                                              ‫:‬         ‫א‬                                       ‫א‬                               ‫א‬
                                                  ‫א‬                                                        ‫א‬                                        ‫:‬               ‫א‬                       ‫א‬                                                   ‫−‬
                          ‫−‬                       ‫א‬                           ‫א‬                                    ‫،‬                          ‫א א‬                   ‫א‬                   ‫،‬                       ‫א‬                       ‫א‬
          ‫א‬                                                       ‫،‬                                   ‫א‬                ‫א‬                                                ‫א‬                   ‫−‬                           ‫א‬               ‫א‬
                                                              ‫א‬                       ‫א‬                            ‫א‬                          ‫א‬                                                     ‫א‬                           ‫،‬
                              ‫א‬                       ‫א‬                   ‫א‬                                                               ‫א‬                                     ‫.) א‬                                        ‫א‬       ‫א‬
     ‫(.‬                   ‫א‬                   ‫א‬                   ‫א א‬                                          ‫א‬                    ‫א‬                   ‫א א‬                                                         ‫א‬
‫٨٥‬                                                                                                                                                                                             ‫א‬               ‫א‬                                               ‫א‬




‫א‬            ‫(،‬              ‫א‬                       ‫)א‬               ‫א‬                   ‫א‬                                                                        ‫א‬                       ‫:‬                                                       ‫−‬
                 ‫)٦٣٪(،‬                                           ‫א‬                                            ‫א‬           ‫،‬                           ‫א‬                                                                   ‫א‬
                     ‫א‬                                                                                ‫،‬                ‫א‬                                                           ‫א‬               ‫א‬
                                 ‫א‬                            ‫א‬                           ‫א‬                        ‫،‬                                                                                   ‫א‬                                       ‫א‬
                                                                                                                                                       ‫.‬                                                                           ‫،‬           ‫א‬
                 ‫،‬           ‫א‬                            ‫א‬               ‫א‬                                                        ‫א‬                   ‫א‬                       ‫:‬                                               ‫א‬                   ‫−‬
     ‫א‬                                               ‫(، א‬                                         ‫)א‬               ‫א‬                       ‫א‬               ‫א‬
                                                 ‫א‬        ‫א‬                   ‫،‬                        ‫א‬                       ‫א‬                                       ‫א‬                               ‫א א‬
                 ‫)‬                   ‫א‬                    ‫(،‬                      ‫אא‬                                   ‫א‬                                                                           ‫א‬                       ‫)‬           ‫א‬
                                             ‫א‬                            ‫א א א‬                                                                                ‫אא‬                                              ‫(.‬                              ‫א‬
                                                                                                                                                                   ‫.‬                   ‫א‬                       ‫א‬                   ‫א‬

                                                                                                                                                                                                               ‫א‬                           ‫א‬               ‫٥. ٣ א‬

                                 ‫،‬                                                                                                                 ‫א‬                                   ‫א‬                       ‫א‬                       ‫א‬
                 ‫א‬                                                ‫א‬                           ‫א‬                                                                                                            ‫א‬               ‫א‬                               ‫א‬       ‫א‬
    ‫א‬                                                     ‫،‬           ‫א‬                                    ‫א א‬                     ‫א‬                       ‫א‬                                                           ‫א‬           ‫،‬                               ‫א‬
         ‫א‬                                   ‫א‬                ‫א א .‬                                    ‫א‬                               ‫א‬                                   ‫א‬                                                       ‫،‬               ‫א‬               ‫א‬
                             ‫.‬                                                                             ‫א‬               ‫،‬                   ‫א‬               ‫א‬                           ‫א‬                                                           ‫אא‬

‫،‬                ‫א‬                       ‫א א‬                                          ‫א‬                                                            ‫، א‬                         ‫א‬                       ‫א‬                               ‫א‬
                         ‫אא‬                                               ‫،‬                       ‫א‬                        ‫א‬                       ‫א א א‬                                                           ‫א‬                                   ‫א‬
                     ‫א‬                           ‫א‬            ‫א‬                           ‫א‬                    ‫א‬                               ‫،‬                   ‫א‬                                           ‫א‬                       ‫:‬
                                         ‫.‬                                    ‫א‬                   ‫א א‬                                                      ‫،‬                                                                           ‫א‬           ‫،‬               ‫א‬

             ‫א‬                                                                                    ‫−‬                                    ‫א‬                               ‫،−‬                              ‫א‬                       ‫א‬
                         ‫א‬                           ‫، א‬                          ‫א‬                            ‫א‬                                   ‫:א‬                          ‫،‬                                                                       ‫،‬           ‫א‬
‫٩٥‬                                                                                                                          ‫א‬               ‫א‬                                       ‫א‬




           ‫א א‬                             ‫אא‬                  ‫،‬           ‫א‬       ‫א‬                   ‫א‬                            ‫א‬                   ‫،‬                   ‫א‬           ‫א‬
                                                                                                                   ‫.‬                                                        ‫א א‬

     ‫، א‬       ‫א‬                               ‫א‬                                       ‫−א‬                          ‫–א‬           ‫א‬                           ‫א‬
     ‫א‬         ‫،‬                       ‫א‬                       ‫،‬                           ‫،‬                   ‫א‬
                                                   ‫.‬               ‫א‬                   ‫א‬                       ‫א‬                ‫א‬                   ‫א‬                       ‫אא‬

           ‫،‬           ‫א‬                                   ‫،‬           ‫א‬                           ‫א‬                ‫א‬           ‫א‬
     ‫א‬                             ‫א‬                   ‫א‬                   ‫א א ،‬               ‫א‬                        ‫א‬   ‫،‬                   ‫א‬           ‫א‬
‫א‬                  ‫א‬           ‫.‬                       ‫א‬                       ‫א‬                   ‫א‬                                        ‫א‬                   ‫א‬
           ‫א א‬                                             ‫א‬                        ‫،‬                      ‫א‬                ‫א‬                                       ‫א‬                   ‫א‬
           ‫،‬               ‫א‬               ‫א‬                   ‫א‬                                                                        ‫א‬           ‫،‬                   ‫א‬
               ‫א‬                                           ‫א‬               ‫،‬       ‫א א א‬                                                        ‫א‬           ‫א‬
                                                                                           ‫.‬               ‫א‬                            ‫א‬                                       ‫،‬
‫٠٦‬                                                                                                                       ‫א‬               ‫א‬                             ‫א‬




                    ‫א‬             ‫א‬                             ‫א‬
            ‫א‬                         ‫א‬
     ‫٦٠٠٢‬
                                  ‫א‬                                                                              ‫א‬                   ‫א‬                                         ‫א‬


                                  ‫א‬                           ‫א א‬                ‫א א‬                 ‫א‬                   ‫א‬                                   ‫א‬    ‫•‬
                                                                                                                                                                           ‫א‬       ‫א‬

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                                  ‫א‬                           ‫א א‬                                                                ‫א‬                   ‫א‬            ‫•‬
                          ‫א‬                                   ‫א א‬
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                        ‫א א‬                                             ‫א‬
                                                                                                                                                                  ‫•‬
                                              ‫.‬                         ‫א‬
                                  ‫א‬                           ‫א א‬                                                    ‫א‬                   ‫א‬                       ‫• א‬
                                  ‫א‬                           ‫א א‬                                        ‫א‬                   ‫א‬                                   ‫• א‬
                              ‫א‬                       ‫א‬                 ‫א‬                                                                        ‫א‬       ‫א‬        ‫•‬
                                                                                                                                                                               ‫א‬       ‫א‬
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                ‫א‬                                         ‫א‬                      ‫א‬         ‫א א‬                                       ‫א א‬                         ‫• א‬
‫١٦‬                                                                                     ‫א‬            ‫א‬                   ‫א‬



     ‫٦٠٠٢‬
                             ‫א‬                                             ‫א‬                    ‫א‬                               ‫א‬

                                              ‫א א‬
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            ‫א‬                            ‫א‬
                                                                                                                        ‫א‬                   ‫א‬
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                                     ‫א‬             ‫א‬                           ‫א‬                                    ‫•‬
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                ‫א‬                ‫א‬                 ‫א‬
                ‫،א‬                   ‫א א‬           ‫א‬                                                                            ‫א‬
                                                         ‫א‬     ‫א‬           ‫א‬                        ‫א‬               ‫•‬
                ‫א‬                ‫א‬                 ‫א‬                                                                                ‫א‬
‫٢٦‬                                                                                              ‫א‬       ‫א‬                                          ‫א‬




                                                     ‫א‬            ‫א‬

                                                                                                                           ‫א‬           ‫א‬               ‫א‬
‫،‬           ‫א‬    ‫(، א‬                ‫א‬       ‫א‬           ‫)א‬                ‫א‬            ‫א‬                        ‫א‬             ‫א‬                   ‫١.‬
                                                                                                                     ‫٣٠٠٢/٤٠٠٢.‬
       ‫א א‬              ‫א‬        ‫א‬                                    ‫א‬                             ‫א‬        ‫א‬                     ‫א‬               ‫٢.‬
                                                                                                            ‫)١٠/١٠/ ٥٩٩١(.‬
        ‫א‬                    ‫،‬                       ‫א‬                ‫א‬             ‫א‬               ‫א‬                                              ‫٣.‬
                                                                                                                           ‫.‬               ‫א‬
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            ‫א.‬   ‫א‬           ‫א א‬         ‫א‬                        ‫א‬       ‫٥٠٠٢،‬                                                                    ‫٥.‬
                                                                               ‫.‬            ‫א‬           ‫،‬        ‫א‬         ‫א‬                       ‫٦.‬

                                                                                                                 ‫:‬                 ‫א‬           ‫א‬
                             ‫٦٠٠٢،‪www.kalyobiya.gov.eg‬‬                             ‫، ٠١ א‬                        ‫א‬                             ‫١.‬

                                                                                                             ‫:‬
     ‫، ٢١‬               ‫،א‬                       ‫א‬            ‫א‬                ‫א‬                    ‫א‬                  ‫א‬                           ‫١.‬
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     ‫א‬
‫٤٦‬                                                               ‫א‬   ‫א‬                   ‫א‬




                                     ‫)١(‬
                                 ‫א‬                       ‫א‬

     ‫**‬   ‫א‬        ‫א‬         ‫א‬             ‫*‬         ‫א‬
                                                                         ‫א‬
              ‫(‬          ‫)‬                     ‫(‬             ‫)‬

                  ‫٤٩٠٥‬                             ‫٠٣٦٧‬                                      ‫א‬
                  ‫٦٩٦٣‬                             ‫٥٣٥٥‬                                      ‫א‬
                  ‫٥٤٣٣‬                             ‫٠١٠٥‬                                  ‫א‬
                  ‫١٣٢٣‬                             ‫٩٣٨٤‬                                  ‫א‬
                  ‫٤٧٠٣‬                             ‫٤٠٦٤‬                                      ‫א‬
                  ‫٤٤٦٢‬                             ‫١٦٩٣‬                                  ‫א‬
                  ‫٧٧٥٢‬                             ‫٩٥٨٣‬                                  ‫א‬
                  ‫٠٤٥٢‬                             ‫٤٠٨٣‬                                  ‫א‬
                  ‫٨٠٥٢‬                             ‫٦٥٧٣‬                                  ‫א‬
                  ‫١٩٤٢‬                             ‫١٣٧٣‬
                  ‫٧٣٢٢‬                             ‫١٥٣٣‬
                  ‫٧١١٢‬                             ‫١٧١٣‬                                  ‫א‬
                  ‫١٢٩١‬                             ‫٧٧٨٢‬
                  ‫٦٩٦١‬                             ‫١٤٥٢‬                          ‫א‬
                  ‫٤٨٥١‬                             ‫٢٧٣٢‬                                      ‫א‬
                  ‫٤٧٤١‬                             ‫٨٠٢٢‬
                  ‫٤٣٧‬                              ‫٩٩٠١‬                              ‫א‬
                  ‫٥٠٧‬                              ‫٦٥٠١‬
                  ‫٣٦٥‬                              ‫٤٤٨‬                                   ‫א‬
                  ‫٤٥٣‬                              ‫٠٣٥‬
                  ‫٩١٣‬                              ‫٩٧٤‬                                       ‫א‬
                  ‫٧٧٢‬                              ‫٤١٤‬                       ‫א‬
                  ‫٢٠٢‬                              ‫٢٠٣‬
‫٥٦‬                                                                                                          ‫א‬       ‫א‬                              ‫א‬




     ‫**‬       ‫א‬                ‫א‬            ‫א‬                                 ‫*‬             ‫א‬
                                                                                                                                      ‫א‬
                      ‫(‬                ‫)‬                                          ‫(‬             ‫)‬

                              ‫٥٧١‬                                                         ‫٢٦٢‬
                              ‫٢٢١‬                                                         ‫٣٨١‬                                             ‫א‬         ‫א‬
                              ‫١١١‬                                                         ‫٦٦١‬                                         ‫א‬           ‫א א‬
                              ‫٣٤‬                                                          ‫٤٦‬
                          ‫١٣٨٥٤‬                                                   ‫٠٥٦٨٦‬                                               ‫א‬
                                                                                                                ‫١٠/١٠/٤٠٠٢.‬     ‫א א‬                ‫*‬
          ‫א‬       ‫‪X‬‬       ‫א‬        ‫א‬                ‫א‬         ‫א‬       ‫=‬   ‫א‬       ‫א‬         ‫א‬           ‫א‬               ‫:‬   ‫א‬                     ‫**‬
                                       ‫א.‬       ‫א‬       ‫א א‬       ‫א‬                   ‫א‬         ‫٥٠٠٢،‬                                         ‫:‬         ‫א‬
‫٦٦‬                                                                        ‫א‬           ‫א‬                   ‫א‬




                                            ‫)٢(‬
                                        ‫א‬                        ‫א‬
     ‫א‬        ‫א‬                 ‫א‬   ‫א‬        ‫א‬           ‫א‬
                                                                              ‫א‬
                        ‫א‬                         ‫א‬          ‫א‬                            ‫א‬
                                                                     ‫(‬            ‫)‬
         ‫(*‬                 ‫)‬                ‫(‬           ‫)‬

                  ‫٩٧٧٨‬                        ‫٩,٦٧٧‬                      ‫٠٣٦٧‬                         ‫א‬
                  ‫٢٨٢٤‬                        ‫٩,٨٧٣‬                      ‫٦٣٥٥‬                         ‫א‬
                  ‫٠١٧٣‬                        ‫٣,٨٢٣‬                      ‫٦٥٧٣‬                         ‫א‬
                  ‫٨٦٦٣‬                        ‫٦,٤٢٣‬                      ‫٢٧٣٢‬                         ‫א‬
                  ‫٥٣٠٣‬                        ‫٦,٨٦٢‬                      ‫٤٠٨٣‬                         ‫א‬
                  ‫٦٣٨٢‬                            ‫١٥٢‬                    ‫١٦٩٣‬                         ‫א‬
                  ‫٧٢٧٢‬                        ‫٣,١٤٢‬                      ‫٠١٠٥‬                         ‫א‬
                  ‫٤٩٢٢‬                            ‫٣٠٢‬                    ‫١٥٣٣‬
                  ‫٥٣٢٢‬                        ‫٨,٧٩١‬                      ‫٩٥٨٣‬                         ‫א‬
                  ‫٠٧٨١‬                        ‫٥,٥٦١‬                      ‫٩٣٨٤‬                         ‫א‬
                  ‫٣٧٧١‬                        ‫٩,٦٥١‬                      ‫٤٠٦٤‬                         ‫א‬
                  ‫٩٥٧١‬                        ‫٧,٥٥١‬                      ‫١٧١٣‬                         ‫א‬
                  ‫٤٥٣١‬                        ‫٨,٩١١‬                      ‫٨٠٢٢‬
                  ‫٣٠٣١‬                        ‫٣,٥١١‬                      ‫١٣٧٣‬
                  ‫٣٥٠١‬                            ‫٢,٣٩‬                   ‫٧٧٨٢‬
                  ‫٩٩٩‬                             ‫٤,٨٨‬                   ‫١٤٥٢‬                 ‫א‬
                  ‫٣٣٨‬                             ‫٧,٣٧‬                   ‫٤٤٨‬                          ‫א‬
                  ‫٦٢٨‬                             ‫١,٣٧‬                   ‫٦٥٠١‬
                  ‫٩٧٧‬                             ‫٩,٨٦‬                   ‫٩٩٠١‬                     ‫א‬
                  ‫٠٦٤‬                             ‫٧,٠٤‬                   ‫٠٣٥‬
                  ‫٤٢٤‬                             ‫٥,٧٣‬                   ‫٦٧٤‬                          ‫א‬
                  ‫٦٤٢‬                             ‫٨,١٢‬                   ‫٢٦٢‬
‫٧٦‬                                                                                        ‫א‬           ‫א‬                                 ‫א‬




     ‫א‬        ‫א‬                 ‫א‬        ‫א‬             ‫א‬            ‫א‬
                                                                                              ‫א‬
                        ‫א‬                                  ‫א‬            ‫א‬                                                 ‫א‬
                                                                                    ‫(‬             ‫)‬
         ‫(*‬                 ‫)‬                          ‫(‬            ‫)‬

                  ‫٦٣٢‬                                      ‫٩,٠٢‬                         ‫٤١٤‬                       ‫א‬
                  ‫٣٠٢‬                                          ‫٨١‬                       ‫٣٨١‬                           ‫א‬             ‫א‬
                  ‫١٠٢‬                                      ‫٨,٧١‬                         ‫٢٠٣‬
                  ‫٠١١‬                                      ‫٧,٩‬                          ‫٦٦١‬                       ‫א‬               ‫א א‬
                  ‫٢٩‬                                       ‫١,٨‬                           ‫٤٦‬
         ‫٢٠,٦٨٠٨٤‬                                      ‫٤,٥٥٢٤‬                           ‫٠٥٦٨٦‬                                       ‫א‬
                                                                                                          ‫.‬   ‫א‬                    ‫*‬
                                    ‫א.‬       ‫א‬   ‫א א‬       ‫א‬                ‫א‬   ‫٥٠٠٢،‬                                         ‫:‬         ‫א‬
‫٨٦‬                                                                                      ‫א‬           ‫א‬                            ‫א‬




                                                       ‫)٣(‬
                         ‫א‬             ‫א‬           ‫א‬                                        ‫א‬

     ‫א‬       ‫א‬       ‫א‬   ‫א‬                 ‫א‬           ‫א‬     ‫א‬              ‫א‬       ‫א‬
                                                                                                        ‫א‬
         ‫א‬       ‫א‬                ‫א‬            ‫א‬                      ‫א‬         ‫א‬                                       ‫א‬
                                                                                                ‫(‬           ‫)‬
     ‫)١(−)٢(‬             ‫( )٢(‬                 ‫)‬             ‫( )١(‬              ‫)‬

     ‫−١٦٣١‬                       ‫٠٧٨١‬                                ‫١٣٢٣‬                           ‫٩٣٨٤‬                             ‫א‬
     ‫−١٠٣١‬                       ‫٣٧٧١‬                                ‫٤٧٠٣‬                           ‫٤٠٦٤‬                             ‫א‬
     ‫−٨٨١١‬                       ‫٣٠٣١‬                                ‫١٩٤٢‬                           ‫١٣٧٣‬
     ‫−٧٦٨‬                        ‫٣٥٠١‬                                ‫١٢٩١‬                           ‫٧٧٨٢‬
     ‫−٧٩٦‬                        ‫٩٩٩‬                                 ‫٦٩٦١‬                           ‫١٤٥٢‬                ‫א‬
     ‫−٨١٦‬                        ‫٧٢٧٢‬                                ‫٥٤٣٣‬                           ‫٠١٠٥‬                             ‫א‬
     ‫−٨٥٣‬                        ‫٩٥٧١‬                                ‫٧١١٢‬                           ‫١٧١٣‬                             ‫א‬
     ‫−٢٤٣‬                        ‫٥٣٢٢‬                                ‫٧٧٥٢‬                           ‫٩٥٨٣‬                             ‫א‬
     ‫−٠٢١‬                        ‫٤٥٣١‬                                ‫٤٧٤١‬                           ‫٨٠٢٢‬
     ‫−٠٤‬                         ‫٦٣٢‬                                 ‫٧٧٢‬                            ‫٤١٤‬         ‫א‬
         ‫−١‬                      ‫٠١١‬                                 ‫١١١‬                            ‫٦٦١‬         ‫א‬               ‫א א‬
         ‫−١‬                      ‫١٠٢‬                                 ‫٢٠٢‬                            ‫٢٠٣‬
         ‫٥٤‬                      ‫٩٧٧‬                                 ‫٤٣٧‬                            ‫٩٩٠١‬                    ‫א‬
         ‫٩٤‬                       ‫٢٩‬                                  ‫٣٤‬                             ‫٤٦‬
         ‫٧٥‬                      ‫٤٩٢٢‬                                ‫٧٣٢٢‬                           ‫١٥٣٣‬
         ‫١٧‬                      ‫٦٤٢‬                                 ‫٥٧١‬                            ‫٢٦٢‬
         ‫١٨‬                      ‫٣٠٢‬                                 ‫٢٢١‬                            ‫٣٨١‬             ‫א‬                ‫א‬
      ‫٥٠١‬                        ‫٤٢٤‬                                 ‫٩١٣‬                            ‫٧٧٤‬                              ‫א‬
      ‫٦٠١‬                        ‫٠٦٤‬                                 ‫٤٥٣‬                            ‫٠٣٥‬
      ‫١٢١‬                        ‫٦٢٨‬                                 ‫٥٠٧‬                            ‫٦٥٠١‬
      ‫٢٩١‬                        ‫٦٣٨٢‬                                ‫٤٤٦٢‬                           ‫١٦٩٣‬                             ‫א‬
‫٩٦‬                                                                                   ‫א‬           ‫א‬                       ‫א‬




     ‫א‬       ‫א‬       ‫א‬   ‫א‬              ‫א‬         ‫א‬       ‫א‬              ‫א‬       ‫א‬
                                                                                                     ‫א‬
         ‫א‬       ‫א‬                ‫א‬           ‫א‬                     ‫א‬        ‫א‬                                       ‫א‬
                                                                                             ‫(‬           ‫)‬
     ‫)١(−)٢(‬             ‫( )٢(‬                ‫)‬           ‫( )١(‬              ‫)‬

     ‫٠٧٢‬                         ‫٣٣٨‬                              ‫٣٦٥‬                            ‫٤٤٨‬                         ‫א‬
     ‫٥٩٤‬                         ‫٥٣٠٣‬                             ‫٠٤٥٢‬                           ‫٤٠٨٣‬                        ‫א‬
     ‫٦٨٥‬                         ‫٢٨٢٤‬                             ‫٦٩٦٣‬                           ‫٦٣٥٥‬                        ‫א‬
     ‫٢٠٢١‬                        ‫٠١٧٣‬                             ‫٨٠٥٢‬                           ‫٦٥٧٣‬                        ‫א‬
     ‫٤٨٠٢‬                        ‫٨٦٦٣‬                             ‫٤٨٥١‬                           ‫٢٧٣٢‬                        ‫א‬
     ‫٥٨٦٣‬                        ‫٩٧٧٨‬                             ‫٤٩٠٥‬                           ‫٠٣٦٧‬                        ‫א‬
                                       ‫)٢(.‬           ‫א‬       ‫)١(‬            ‫א‬           ‫א‬                   ‫א‬   ‫:‬               ‫א‬
‫٠٧‬                                                                            ‫א‬      ‫א‬                                          ‫א‬




                                        ‫)٤ (‬

      ‫(‬      ‫א )‬   ‫٠٦١‬         ‫א‬    ‫א ،‬        ‫٠٣١‬                ‫א‬

                         ‫א‬     ‫א‬     ‫٥‬                 ‫٠٣١‬            ‫א‬
                             ‫٠٦١‬         ‫(‬         ‫א‬     ‫)א‬                                           ‫א‬


             ‫/ א‬    ‫٥١٩‬                      ‫/ א‬             ‫٩٤٠١‬                                             ‫א‬             ‫א‬
     ‫٥٦,٦٥‬           ‫٥٦,٦٥‬         ‫٠٣,٩٢‬                     ‫٠٣,٩٢‬                                                ‫٦٧,٩٩‬
                                                                          ‫٠٣١‬                     ‫) ٥,٢‬
     ‫٠٣,١‬            ‫٠٣,١‬          ‫٠٩,٠‬                      ‫٠٩,٠‬
                                                                                             ‫(‬    ‫٠٦١‬                     ‫٥,٣‬
     ‫٥١,٠‬            ‫٥١,٠‬          ‫٥١,٠‬                      ‫٥١,٠‬                                                     ‫١‬
     ‫٠٥,٢‬            ‫٠٥,٢‬          ‫٠٥,٢‬                      ‫٠٥,٢‬                                      ‫١‬
     ‫٥٠,٠‬            ‫٥٠,٠‬           ‫−‬                         ‫−‬
                                                                              ‫.. א‬           ‫א‬            ‫א‬
     ‫٠١,٠‬            ‫٠١,٠‬          ‫٥٠,٠‬                      ‫٥٠,٠‬
                                                                                                                                ‫٠٠١‬
     ‫٥٧,٠٦‬           ‫٥٧,٠٦‬         ‫٠٩,٢٣‬                     ‫٠٩,٢٣‬
                                                                                  ‫)٤١‬
     ‫٥٢,٢‬            ‫٠٠,٦‬          ‫٥٢,٢‬                      ‫٠٠,٦‬
                                                                                         ‫(‬                ‫٣‬
                                                                                                                  ‫٤١‬
                                                                          ‫،‬              ‫א‬       ‫، א‬
     ‫٠٠,١‬            ‫٠٠,١‬          ‫٠٠,١‬                      ‫٠٠,١‬
                                                                                                                      ‫א‬
                                                                          ‫،‬              ‫،‬        ‫א‬               ‫،‬
     ‫٠٧,٠‬            ‫٥١,٠‬          ‫٠٧,٠‬                      ‫٥١,٠‬
                                                                                                                  ‫א‬
     ‫٠٠,١‬            ‫٠٠,١‬          ‫٠٠,١‬                      ‫٠٠,١‬
     ‫٥٩,٤‬            ‫٥١,٨‬          ‫٥٩,٤‬                      ‫٥١,٨‬
     ‫٦٢,١‬            ‫٦٢,١‬          ‫٥٠,١‬                      ‫٠١,٢‬                                                                   ‫א‬
      ‫−‬              ‫٦٢,١‬           ‫−‬                         ‫−‬                                                       ‫א‬
     ‫٢٣,١‬            ‫٢٣,١‬          ‫٠١,١‬                      ‫٠١,١‬                                                               ‫א‬
     ‫٨٦,١‬            ‫٨٦,١‬          ‫٠٤,١‬                      ‫٠٤,١‬                                                                       ‫٢‬
‫١٧‬                                                                                                                ‫א‬       ‫א‬                                                       ‫א‬




                          ‫א‬         ‫א‬                        ‫٥‬               ‫٠٣١‬                    ‫א‬
                                ‫٠٦١‬                              ‫(‬       ‫א‬        ‫)א‬                                                              ‫א‬


      ‫٢٧,٠‬               ‫٢٧,٠‬                       ‫٠٦,٠‬                            ‫٠٦,٠‬
      ‫٨٩,٤‬               ‫٤٢,٦‬                       ‫٥١,٤‬                            ‫٠٢,٥‬                      ‫(‬           ‫א‬       ‫٨‬                               ‫)‬
      ‫٦٢,١‬               ‫٦٢,١‬                       ‫٥٠,١‬                            ‫٥٠,١‬
      ‫٦٢,١‬               ‫٦٢,١‬                       ‫٥٠,١‬                            ‫٥٠,١‬
      ‫٨٠,١‬               ‫٨٠,١‬                       ‫٤٨,٠‬                            ‫٤٨,٠‬                                                                  ‫א‬
      ‫٨٠,١‬               ‫٨٠,١‬                       ‫٤٨,٠‬                            ‫٤٨,٠‬
      ‫٨٦,٤‬               ‫٨٦,٤‬                       ‫٨٧,٣‬                            ‫٨٧,٣‬                                                                                  ‫א‬
      ‫٠١,١‬               ‫٠١,١‬                       ‫٠١,١‬                           ‫٠٠١,١‬                                                              ‫א‬               ‫א‬
      ‫٤٥,٠‬               ‫٤٥,٠‬                            ‫−‬                             ‫−‬                                                                                  ‫א‬
     ‫٠٠,٧٧‬              ‫٠٦٤,١٨‬                     ‫٠٨٨,٦٤‬                          ‫٠٣١,١٥‬                                         ‫(‬   ‫א‬           ‫)‬                           ‫א‬
                                                                                                          ‫(‬                               ‫א‬                           ‫)‬       ‫אא‬      ‫א‬
     ‫٣١٢,٩٨‬             ‫٣١٢,٩٨‬                     ‫٥٢٩,١٥‬                          ‫٥٢٩,١٥‬

     ‫٣١٢,٢١‬             ‫٣٥٧,٧‬                      ‫٥٤٠,٥‬                           ‫٥٩٧,٠‬                                              ‫א א א‬               ‫א‬                           ‫א‬
‫א .‬           ‫٩٨٩١، א‬         ‫٢١٧‬           ‫א א‬          ‫א‬           ‫א‬        ‫א‬        ‫א‬        ‫א‬       ‫٠٣١‬                   ‫א‬                                                       ‫*‬
                                                                                                                          ‫א א א‬                               ‫:‬
                                                                                                    ‫.‬                     ‫א א‬                         ‫:‬
               ‫، ٣٠٠٢/٤٠٠٢.‬             ‫א‬         ‫(، א‬               ‫א‬        ‫א‬            ‫)א‬            ‫א‬            ‫א‬                       ‫א‬                   ‫א‬               ‫:‬       ‫א‬

				
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