G UNG

e FNCG
AHdGh ddH
M
LJ N
N N
S N
N
N
SQ
dJ QGO MU
W d MU
SCG W MU
U
W
SCG W
H W
ffb Hb
dG JdG

e
fb Qe
ee e
,Qe ,e Se
,YU ,hdEG
,Jee ,fe ,AHc
,QjO ,YGQR
.dEG ,Se

NdG jV dO
I```G ``G ```UC
(G HdG SSCG Y Gh)
2003 GjM

k f Rj

ffdG HdG H

JJ IM e MU c ddG Gg g (Tax payer) hCG (contribuable) hCG :sG .1

,jd jOCJh Y jdG Y Jjh (HQCG Y jdG CG) hCG dG jV Y
jd eG QLCGh JGhQ Y jdG CG) dG dG jV bG Y k hDe jh
.jG G jOCJh jdG g Y jdGh (gOLh M
.dG IQGRh - edG dG jj HdG GOQGdG jj J :FGdG IQGOEG .2
a c ce dG SFQ/hCG/hH NdG jV IFGO :G IMdG .3
.hH a Z iNCG
.G dhGe e jh ,dG IT FGdG IQGOEG id jdG :dG AYEG .4
jdh dG fc hCG e h ,G GOQGh dN J dG dG :YCG S .5
.S c e hCG fc 31
.YCG S GOGjEG Y a jdG j dGh YCG S J dG dG :dG S .6
JdG JGeh Obh JSh G jH NCG Y j :TG jdG .7
adG jdG G HQCG jH G IMdG bh ,jgL d ,jQJh
.UCGh HGdG V gjJ gMh dEG Oj YGbh jeh e ah
GOQGdG UCG e dG HdG GSH J dG jdG :G HdG jW .8
dG jRh e QGH Oj ,GOQGdG g e e e H dPh d dLEG
.G GfCG d
UCG Y J dG HdG M S jW :G HdG jW .9
.LhOG SG

,G HdG jW Y J j CG IG G Md j :Me
S e dG fc NBG b G IMdG EG dH k W j CG Y
j CG G HdG jW Y dG QNG Rj h .dG
.G HdG jW EG LdG MdG GdG

2003 GjM ` IG `` G UC NdG jV dO

de IMh c QG HdG aG IQG HQCG J CG j @

.dG dG je GbG Y AH
k dG jRh j
q dG gh ,
AfG jQJ j dG dG e AGHG
dGh dG eGZ jS GC j @
k
jh .adG hCG jdH dG FfG b Lj c dG ffdG G
.kec Gk T dG c eGdG g MG
`NdG `jV fb ` `dhd `G d`Gh `eGdGh FGdG EG @
Y dhD`G hCG H `G GeCG L Y hCG `LQdG e Y R`eH `J
.`jG G `jOCJ

:ddG Gg YCG dG dG ja
PSCGh HS e e ,GjO eEG PSCG dGh ffdG ZUh ddG OGYEG Y f
eG L QT .G e HdG G c SdGh FGdG IOe V
FGdG bGeh ,hH NdG jV IFGO FQ ,U cS dG ZUh e dGh
EG ,OGM SdEG FGdG bGeh SffCG SHh ,QOf IM ,e SCG ,jf dh FdG
.G G e e jR fBGh hGQT HTh ,ZR
.G G Ije ,H G A IdG ddG H eb
HCG M QcdGh ,dG dG je ,H BG PSCG ,eG T e dGh LGe J
.FGV Qe ,QN gGHG PSCGh ,HdG dG dG je ,U
.H dh SHO a ,GM eCG Gd UN T

jJ dG zdAGh adG efH{ Y dhdG d jeCG dcdG e Qe YH ddG Gg CG

hCG dhdG d jeCG dcdG CGQ T CH J dG Gg IOQGdG QaCGh AGQBG EG .d jeCG
.d jeCG

37

2003 GjM ` IG `` G UC NdG jV dO

G dG GMdG jhY
:hH

eN a ,NdG HV IFGO ,GOQGdG jje

hdGh G
,a e ,QG IQH QT
655850/01 hCG 655830/01 :Jg
:a c ce dG

920539/05 :Jg ,GH de e :GH

,eGc G Y QT , dG HGW :HGW
dG d de e
430083/06 :Jg
801002/08 :Jg ,MR GS :MR
722126/07 :Jg ,GU GS :GU
, g V S , dG
q e c M Q T :dG
761342/07 :Jg

SHO a J

:e ddG GWG
,16-587 :.U ,dG fQc 512 :G G
01/425148/49 :J ,d ,hH
01/426860 :ca
www.if.org.lb - contact@if.or.lb hdEG jH

Sa
2
4
6
9
12
14
18
20
22
27
30
33

`` ` ` `
?`` ddG Gg ``Lj e EG -1
?CG`` ` `HGC `` ` jGC `` `e -2
?g e ,`` ` ` ` ` ` ffdG `` ` ` dG -3
?NdG jd J dG NGG g e -4
?`` `jdG `` oJ `` `c -5
?S c YCG Y UGoC c -6
?`` NdG ``jV ``aOCG jCGh c -7
?d eG QLCGh JGhQ Y UCGoC c -8
?jQdG FGdG IQGOEG bJ c -9
?dGh aVEG ddG Y G Vj c -10
G gCH cdG -11

1 bQ e

34

hCG Y e bC
o G ,SCG e gZ hCG VG hCG dG H dG Y bJ
o
?aCG GPe :Y oZJ
2 bQ e

36

?gGOj ch G d Vj CG dG eGdGh dG gCG

G SdG FGhdG jhY

2003 GjM ` IG `` G UC NdG jV dO

``````
Y k ee GR e IG G UCG e Gk c Gk OY CH YSG oJ
fGdG dH J c qjdG jQH ADg j h jdG IQGOEG
G g UCG H H j dG jQdG e dG CG c .fCGh
UCG GdG Y EG ODJ dG SCG gCG e dh .ANCG e c Qb Y
NdG jV fH mc WG Y Gd e jdG CG g jdG fGdH G
GAYEGh jd VG NGd ae Y dP JGAGLEG geh
ddh .jQhdG eG e gZh jdG g MG ch e jdGh
jd fJ dG hCG d VG jdG Y SSCG eG j dG G Ea
eG Y d NdG jV FGhO G AdG T dG hCG ,WN ee
d feEH c eGd VdG EG eCG H j e k dZ ,fCH jQhdG
.H e m Y Y c
J CGh WGGh dhdG H FGO hJ bY AH Y G IQGRh e k UMh
eh S SCH ddG Gg OGYEH eb a ,adGh VdH bdG g
: j CG k eBG
dG NdG jV fb H G FGdG IQGOEG e WGG bY VJ @
,ddG Gg dhj
GPEG k UN jdG Jee REG H ,e
q jHh ,WGG jJ @
,H gREG QNG
G bH k V FGdG IQGOEG id Jh HG LGG ge J @
.HY hCG eGZ jC Vd k eh
CG Hf EG fH k ee c AGS IM e MU c EG ddG Gg Lj
Y YJ H dPh ,G g EG fd hj jdG EG dch ,
j e jdG IQGOEG YEH eb Lh e kAGHG JLGhh bM
NdG jV MGh ffdG dG e W EG gOTQEG K dG ITe

2003 GjM ` IG `` G UC NdG jV dO

Y hCG NCdG M JG eGdGh ,aO GAGLEGh eh ,Y jdG ch

ddG Gg j ,dP fL EG . dG dG e gZh jdG
.QeCG e gZh jdG Y VGYG UCG Y ee
Y G j CG fCT e NdG jV IQGOEG e edG GAGLEG VJ EG
fc fL EG ,dP GZQ g GPEG dK W EG AdG hO jQH dG
gh ,bCG ch cCG dah YH Jee EGh fGdH GdG Y gYJ
G FGhdG adG jd gOL V e dG IQGRh dEG J dG dG
dh bd Gk QNGh ANCd k ,JLGhh bH SdG jJ jW Y
.jOJ dG eGdGh IfG e
sdOCp H ,FGO IQH ,dG IOYEG Y WGG dG IQGRh gY CG S d
Zh ddG Gg jJ EG LG RH c gYH Sh
,gQJ dG WGG
q
.dG GAGLEG Y hCG fGdG Y SSCG jJ M f

`` ` dG `` ` `jRh

2003 GjM ` IG `` G UC NdG jV dO

?ddG Gg Lj
e EG :1
q
I`` M ``e ``MU `q `c `dGE
?IG G g e

?IG G MU g e

NG e M d `` ```e ``c `g
`YU Zh jQ Z
.`a`M NGe hCG

,d a e T CG g @
,kLCG CG c k fd @
,IM e fdG VGQCG Y SQ @
,jd k VN
k NO QJ @
` Y `NdG `jV `JJ @
.d G NGe

?z``s`n`oe{ c J GPe
e MU c ,ddG Gg ,g (Tax payer) hCG (Contribuable) hCG G
.NdG jV ,G g e NGe AGL e Y JJ IM

.gjJh jdG Y jdG Y Lj dG dG = G

?zk``s`n`oe{ IG G MU j e
ec) dH eG G UCG N
q e HdG EG fG Y @
;(gZh AWCGh SGh
.G d G dhG AdG CG ,a Y CH AdG Y hCG @
? IG G MU LGh g e
;dG Gg JTe Qa WH jdG FGhdG p jo CG @
;ffdG q dG CG @
`FG``dG (auto-declaration) hCG (self assessment) ````H ``j CG @
;gjH jh ```Y ```L`G
;NdG jV FGhO EG ffdG G V jJ j CG @
.jdG Vh Y GC j jJ CH jdG FGhdG p jo CG @
2003 GjM ` IG `` G UC NdG jV dO

:e Ie ddG Gg IOLG eG EG
jQ J 144 bQ YGTG S H QO dG N dG j V f b MGC @
;JjJh 1959/6/12
QOdG d KG SdGh ITG FGdG UCG fb MGC @
;JjJh 1959/6/12 jQJ 147 bQ YGTG SH
.dG IQGRh Y IQOdG dG GP dGh GcGh GQGdGh edG @
:ddG Gg SSGC Y Vh dG IYdG
:edG dG IYb ddG Gg OGYEG YG
;dG ITe hCG ,G dhG PEG Y G M jQJ e kAH @
,dG jdGh e UCGh Y TCdGh ffdG dH Gk Qhe @
dG hCG aVEG ddG Vah FGdG IQGOEG b e jQdG bJh
;jdG jJ UCG jh
;Y ZJ hCG Y e dbEG M EG @
.H G dG Y VGYH G M ddG Gg Vj Gk NCGh @
:Ie jhY
j b dG SGh ffdG MhdG e Y ddG dG J
,dG g .ee eH WMEG IG G UCG e G H Y
,hdEG jdG hCG jdG hCG JdG Y dG IQGRH JG WGG e Lj
GMdG hCG hH NdG jV IFGd HdG G eN IMh EG LdG hCG
.(G dG fCG) IYG d dPh aG dG

2003 GjM ` IG `` G UC NdG jV dO

?CG``HCG ``jCG `e :2
IFGO EG dH j CG ,Ie hC
k Y Tj e c Y dG fdG pjo
,dG dhGe k J ,aG G IMdG hCG hH NdG jV
.ffdG eGd Vj ,kee QYG FW dPh
?``dG A``YEG j e
dch dEG fH ee g HdG EG fG jQJ e jT e N
.(Hf EG fH ee Gd ) dG ITe e jT e N
?jdG e GC J e
:e Gk QYG
.Hf EG fH ed G dhG PEG hCG HdG dG jQJ @
hCG jd k VN
k NO j CG fCT e Y hCG jQJ @
hCG H UN GOQGh M j e CG QhU jQJ @
hCG G dhG e AGT hCG SG hCG QSG jQJ @
hCG dG e T CG GSG jQJ @
.JdG IQGOEG hCG G SDe hCG AHdG SDe GTG jQJ @
.kjQJ bCG QH NDj ,jG g OJ M h
p AYEG{ `n
?z`dG
s j jCG
.Wf hGj M aG G IMdG hCG ,hH NdG jV IFGO
:HG GG

e PEG Y H kee IG G MU c M ) G dhGe PEG Y IQU @

.(gZh eGh dGh Sc
.HdG dG bH Y IQU @
.(Rd) Oa hCG (hd) FY b GNEG Y IQU @
.```dG ``e ```e `` S hCG Q`jGE `` Y Y IQU @

2003 GjM ` IG `` G UC NdG jV dO

?`````c
jV IFGO e Y G UN P Y dG IT jdG j
:kf NdG
dG IT UG :(10) PdG @
`dG j`dH UG :(11) PdG @

:eg Me

.G dG IOT hCG ,IFGdG b eG J jQJh bQ hCG jEG Y MEG @

.(`` ` G ``dG `` LGQ) `` `` `G `e`N I`Mh e I`Y``G `` `H OO`J @

?eG J J ````c
(1).G HdG SQ e M e jda :AT

?dG AYEG Y G sJ d j GPe

Y d .. /500^000/ gQb Ye eGZ Y VJh ,kee G j
.(kM fCG) iNCG eGZ EG aVEH jdG e V dG IT jdG
EG J dG GGh GQhCG e dP iSh fdGh VGYGh jQdG G HdG SQ e J (1)
.(NdG jV fb e 113 IOG) NdG jV CT dG IQGRh

2003 GjM ` IG `` G UC NdG jV dO

,dG H dG dhG ITG Y M G Y sLj GPe

?dEG ,SGQdG
dhGG H jdG :(1) J e

.H dG Wf SQ GC j h ,2002/11/25 jQH HdG EG fG W OL

kcGQSGh .dG H QG EG d qj EG IOY jCG j hCG gh
:dG G eN IMh EG LJ ,jV AYCG jC e
aj h (11 h 10 PdG) dG ITeh dG AYEG ee SG Y JYS @
.jdG e V CG 2003/1/26 b Jee CG fC eGZ hCG jV jCG OL
dG dhGe H jdG LH JscP @
T hCG b 2002 dG Y (7 PdG)
,S RGL Y IQH kae 2003 T
../100^000/ gQb eGZ FW
jdH k jS dG IQhH JscP c @
jdH hCG dH ,(dG dhGe Y) JGP
CG ,jdG jdG e N ,G
,eGZ jC k jOJ ,S c e T hCG b
SQ AHh d EG JOY M EG dPh
OL dG Y j M , dG
jdH dGh ffdG dG e
.dYCG Y dG dG

2003 GjM ` IG `` G UC NdG jV dO

?g e ,ffdG dG :3
:g S sS ,fdG H IG G MU
HdG UC G S

dGh GOGjEG ej S

.dEG ,``G ,BG ,`KC G a sj

````c ```H UCG g ``b `J

YaGh VG a J
edG d k ah k ea k ej

?dG CG j GP
;`j``dG GOQG`dG `j``d @
;`G `g`J ``dG G `` `` dG QG``` e ``j````d @
.`FG```dG IQGOEG `` b e ``bdG `Y ``d @
jhJ G GdG e cCd H e eGdEG HJ gh ,QhV dG OYG EG
GSG feEG hO ffdG UCG Hh G Jfh JGOQGh ac
.jdG d k e dPh OdH YdG hCG dG
:(2) J e

dh ,dG de SFQ EG dG ITe jH eJ S IN if

.Wf dhG H GC J
.e dhGe GC J M EG dG jg e Le e Ie Gk PEG if
AGLEG Gg j .dG e k H JdG GQhCG j QjO Se S
.Y TCdGh Jh GQhCG bH dG JdG j CG H fb

2003 GjM ` IG `` G UC NdG jV dO

?dG Y MCG ``jCG e

.```````G ``` `G `e
?ffb dG J c
bH ,qG f ce ,dG JdG j eY ffb dG J
FeEG VH CG -qS qc Y TCdGh ,qdG c U e U c Jh
(fhe S Y hCG jQJ CG) b hCG J jQJ b dPh - TCdG jQJh
.qdG e CG
?efh U H JS fGoC c
`S`G ``J ``jW J CGh ,`
k VGh OdG jh`J ``j CG Qh`dG e
dPh (SG OdG Jh) G dG U e dG dS qdG
.S``dG C k `e
.edG d k ah k ea k ej dG edG S J @
Qe J (IOY jEG hCG IQJdG) Kh EG (b) e Y c J @
.`dG i`h
N I jQdG Uh OdG U J dG GGh dG @
Y GGh dG J Cc) SSCG dG S jQJ e GS
.(2006 S AfG H EG 2000 S YCG
VG UN :(3) J e

G eN IMh EG GDdH LJ .gVe jS Y aG jJ W jR

EGh Jje Y gVJ dG dG J jhH J CG d fCG aCa
ec aG J CG Y) VG dM hCG jG SG cP hO b jQJ f L
.(dG Y e d jQhdG jEG

2003 GjM ` IG `` G UC NdG jV dO

10

?UCG H dG pndGnC GPEG j GPe

,OdG J AH jQd k M TCdG jQJ c M .1
:c hCG qdG e CG Y TCdG Y M hCG .2
%10 gQb eGd G Vjh ffdG hdG MCG Iae Z dG J
../100^000/ Y J CG Y Y LG jdG b e

,ke OdG ec J Cc UCG H dG e Y M .3

:(c hCG gMCG) dG OLh Y M hCG .4
eGZ Va e ITe (2)MHQCG jH IQGOEG Jh JS AdE G Vj
../100^000/ Y eGdG J CG Y Y LG jdG QGe OJ

I```G GO``TQEG `H

.H SG Ob @
(` f ` dG Y `jh` dG IO`YGE ) j ``dG hCG `G hCG ```G hCG ``G R``j @
.Typex `dG `SG hCG
:T C G J Rj
`` dG Y `` j `d e ` Hh `` q `G `MC Gh bQC H g X ```H ``j CG @
.`UCG `` `` ``G
j M j c k e ,VGh AeEGh dG jQJ G dG SCG hj CGh @
.aG dG hCG SdG GG J

36 .U ,2 bQ G LGj (2)

11

2003 GjM ` IG `` G UC NdG jV dO

?NdG jd J dG NGG g e :4
:g ,NdG jd J dG NGG
;e SQ Y dG IG G Md jdG HQCG @
;jj dG OdG GOGjEG @
;gVj dG QLCGh JGhdG @
;jd edG UTCd aj dG QLCGh JGhdG @
G dhG d d UTC CG ,e Z UTC aJ dG dG @
;fLCG CG Gfc fd ,d
...dG e N - GQY - BG) HdG UCG H Y dG dG HQCG @
.(G jOe Zh jOe GOLe e gZ hCG IdG
:jd J ,iNCG GOGjEG jd c hCG UTCG cT k M M h
``G ``j C`c `jQ``` dG ``Zh ``Y``dGh `jQ``dG `HQCG e M @
;U``TCG ``c`T k ` j`T
.jQ Zh YUh jQ eh jOa SDe e JGOGjEG @
?aVEG SQ g g
Qbh , G dhG ce c Y V j S SQ gh :G SdG @
.G YC (IQN hCG HQ) dG dG fc e ,../250^000/
:G SdG

.S c e jCG 30 gbCG e Oj @
.ec S dG c jh NCJ S c Y SdG Gg Yj NCdG M @
.dG dN SCj dG dG hCG e Gk QYG Lj @
G IMdG YEG dN dG dG J dG dG hCG e Gk QYG DhSG bj @
.dG Y bdH

2003 GjM ` IG `` G UC NdG jV dO

12

jdG Jee eG

jh ,HGW d k Yah hH GQSG e QjO Se OjR :GDS

fe Ach MCG gh , e JCG A d S dG J e H id GQ SH
?GOQGh jCG Yh j c ? NBG EG bh e j dG G HG
,`MGh BG cGe IY e SQ hCG ,MGh Y ce e cCG G c GPEG :GL
H j MGh jJ JGOQGh L qV Y La ,VQY H jQ `e SQ hCG
CG j .G Gg hH CG ,FdG ``Y ce ``j `M ```G ``dG I`MdG EG
JGOQGhh HGWh hH e GQSG Y JGOGjEG OjR QjdG Se jJ j
Y .. /250^000/ Qbh e SQ aO OjR Y Lj c .FHdG HG H e
.S c e jCG 30 b OjR gOj .. /500^000/ dG g jh Y ce c

13

2003 GjM ` IG `` G UC NdG jV dO

?jdG c :5
.keJ ka ah K e EG dG j ,jdG MG jW J c
G HdG e -2

jdG GOGjEG -1

jdG GOGjEG Y j e e g
G `SQ dG ` dG ` HQ O j
.(fOCG fCG)

S G jdG VG LEG g
.dGh GOGjEG ej
dG HdG -3

:ddG dOG ah j e g
100/G HdG e * jdG GOGjEG
HdG jH fQe zG HdG jW{ J dG HdG GS jdG g Y J
.(Comptabilit partie double hCG LhOG SG) kGJ cCG S UCG J dG G
(3)IG G d G HdG e

H G G /bG `e`Gh G UCG

%50
%45
%50

IeG
dG HdG
ffdG GQSG

H G G /SdG eGh G UCG

%35
FHdG SdG
%35
QjdG Sg
%40
MG Sg
%30
YGQdG SdG

H G G /SdG eGh G UCG

H G G /`` ```dG `e`Gh G UCG

%20
SCANNER dBG de dG
%40
ffdG HdG
%40 AHdGh ddH j jdG AWCG
%40
jdG eG

H G G /`` ```dG `e`Gh G UCG

%35
%35
%35
%35
%35

%50
%50
@(%50 hCG) %65
%35

fG SdG
jQG SdG
fhdEG SdG
YdG SdG
fG Sg

edG dG AWCG
UNG AWCG
MGG AWCG
gMGqLh SCG AWCG

.JjJ h 1993/8/16 jQJ 4169 bQ dG jRh QGb LGj (3)

.G Y qe IOY c GPEG@

2003 GjM ` IG `` G UC NdG jV dO

14

?HdG e Oj e
IQGRh Y he :AYCG HQCGh ,kFQ dG dG je e dDe gO
hCG QdG MGh Nh ,YdGh IQdG aZ Y heh ,IQdGh ObG
Y QGH G QJ .dG IQGRh e Xeh ,IG G UCG hCG YdG
.dG jRh
dG HdG j :(4) J e

e IG IdG Y CG 2002 d JGOQGh H .IeG e SQ Oa

H gh .. e 100 Qbh k e 2002/12/31 j dh 2002/1/1
.e SQ e gVJ dG JCG Hh FHR EG eb dG GQSG
e %50 J NBG CG ,GOQGdG e %50 g IeG UG HdG e CG h
UG dG HdG Gk PEG j ,e f G %50 G J a aU k MHQCG JGOQGh
.. e 50 = %50 X 100^000^000= OH

!!!!c ?ITe dG HdG Y jdG J g

,`j`dG ``MH A``dG ``b
z``F``dG `j```dG{ : ` ` ` H ``j ```e `dG `H`dG `e ``j

15

?``ag

?FdG jdG

FdG Y jdG AdG J

H l`c OhG NdG hP UNh
.FdG Vh

M dG QGe Osj G e e g
.FdG G Vh

2003 GjM ` IG `` G UC NdG jV dO

?FdG jdG QGe g e G pnj c

FdG jdG QGe

FdG VdG

../7^500^000

HRdG d hCG RdG d

OhCG hO gh J LhRh hG d
OhCG hO gh j LhRh LhG d

.. 2^500^000
.. 500^000

G Gg EG j
J fc GPEG Lhd
G OhCG OY ij CG Y (4)G JY Y Gj YT dh c Y

eY Me

Y IQOU e bH Y kUM j CG CG) nne Ie H HUEG hCG dGdG Iah M @

;OhCG Y VEG jdG IdGdG J ,QLCe Y CH j h (YLG hDdG IQGRh
Y FdG jdG dGdG j ,JY Y OhCG Fdh j LhdG e c c GPEG @
;kT d FdG jdG FGR OhCG
.dG S e hCG dG g c d FdG VdG j @
jdG Jee eG

jdG g e .Gdh jdh ,cT j Se ifh f :GDS

?e Gj dG FdG
zVEG{ jJh .. 7^500^000 QGe FY jJ e f j :GL
e if Jh .. 8^500^000 hj dh c Y .. 500^000 QGe OhCG Y
.H UG jdG MG Y .. 7^500^000 QGe jJ

:G JY Y OhCG j (4)
.eL SGQO Hj Gfc GPEG bCG c S 25 jd hCG ,S 18 `dG S GhRhj Gfc GPEG :Qcd .e hCG eGQCG c
q GPEG h LGhR b :fEd .c bH MU Ie W :d -

2003 GjM ` IG `` G UC NdG jV dO

16

p nj c
?`jdG G `
dG HdG j CG Y ,kfBG e g c FdG jdG e G IOSG H
.FdG jdG - dG HdG = hj dG jd VG
:dG YdG hG ah H jdG MG EG FY jh
jdG QT T c Y jdG
..
..
360^000
1^410^000
5^010^000
13^010^000

360^000
1^050^000
3^600^000
8^000^000

jd VG dG HdG QT
.. e
.. EG
9^000^000
24^000^000
54^000^000
104^000^000
104^000^000

1
9^000^001
24^000^001
54^000^001
Y jj e

jdG e
jYdG
%4
%7
% 12
% 16
% 21

Qhj h ,Id dCG hO c e HdG e j jdG M @

.jG dd j dG dCG EG jdG
`e `H`W SQh .. 10^000 Qb ``e ``e `jdG `b EG ``j @
.. 1000 Qb
jdG MG :(5) J e

JGOGjEG H ,OhCG hO e (e HQ) fQ e he fb Qe eGQ

:NdG jV j c .. e 100 jdG
%50=ffdG jQd G HdG e @
.. e 50=(G HdG e)%50*(jS GOGjEG) .. e 100=dG HdG @
(J LhR) .. 10^000^000 = OhCG hO he FdG jdG @
.. 40^000^000 Gk PEG jd VG dG HdG j @
jdG QGe
360^000
1^050^000
1^920^000
3^330^000

dG jdG e
= %4 *
= %7 *
= %12 *

dG
9^000^000
15^000^000
16^000^000
40^000^000

jdG M
+
+
G

%3^33 = jdG JGOGjEG EG f eGQ dG jdG AdG jh

17

2003 GjM ` IG `` G UC NdG jV dO

?S c YCG Y UGoC c :6
?jCGh ?UGoC e
:IM e MU c Y j ,S c e T T hCG b
Jaeh jdG d (G dG LGQ) G IFGdG EG LdG @
hCG ;jdH jEG Ad dH
.SH QTEG e G jdH dSQEGh Jaeh jdG SG @
c M hCG UTCG cT M IG G MU s M :UN M
e JGOGjEG Y jdG Y Lj ,G HdG jW Y sJ SDe
.S c e f hCG b dPh G HdG jW Y jJ V IG G
? MHQCG Y dG jdG Y
q GoC c
1Uh 3 ,1 PdG :fH K Ae N e dG dG jdG OGYEG j
:(1) PdG
:dG eG EG aVEH j .NdG jV Y dG jdG gh
Y g jdG UTCG Y e ee @
;FdG jdG MG jd G JY
,YCG S Y IM e Mc JGOQGh @
NDJh ,iNCG SDe e JGOQGh dP
;dGh GOGjEG ej S Y kf
Y U hCG jQ SD e e JGOQGh @
;G HdG SSCG Y qJ ,
;dG N gVJ dG QLCGh JGhdG @
CG ,Lh GPEG G d YaG dG @
`fd ,`d `G dhG ` d d cT hCG SDe hCG UTC
;(1 P`dG e I`NC G `dG) f`LGC CG G`fc
H HdG UCG H Y Y dG HQCG CG ,Lh GPEG dG HQCG @
jd dG j dG g ) SG H UCG c S e YCG
.(%10 gQb
2003 GjM ` IG `` G UC NdG jV dO

18

:(3 ) PdG
jh , dGh GOG jE G H hCG
:dG eG EG aVEH
;f c Y GOQGdG @
ND Jh :jQGh A YC G U J @
GOQG dG e j S Y
k f
dG dG a hJh
s .dGh
,G dhGe H G g J
G HGC e H c cP e
e J CG Y dG
;eRdG GH
c :HdG UCG je @
e H UG dG Ie g
;dG cP
.G d YaG dG @
:(1 U) PdG
NdG jd G adH Q TEG gh
:jh f HQCG Y Qj
,LG FGdG GfCGh b @
.LJ M eGdG @

eg Me

.fdG jU H EG NO CG e j h ,JGOQGh Y G j @
.jd VN NO CG OLh Y M M k Le jdG j @

19

2003 GjM ` IG `` G UC NdG jV dO

?```NdG ``jV ``aOCG jCGh c :7

jG hU eCG{ SH j ze{
e T L hCG Gk f ,IMGh aO
q
:G adH UG (1U) PdH ajh .zcG

jQdG QG
Yha Lh

hCG

hH IFGO
(bCG ) G hCG
dG be H dPh

:K ``adG `jEH `MG

:adG jEG e (1Uh 3h 1 PdG CG) jQdG qS

;`` ` jEG Ad dH G IMdG EG @
.`` SH Q``TEG e G jdH hCG @
dG S e T hCG b dPh jdG J b jdG aO EG Vj

!!!!``f ?jdG J g
ajh ,G G hCG hH IFGO id dG W j @
.dG dG je EG dH
.dG H dG dG je j @
:eH AGOCG Le G dG J @
;bSG Ye bCG MCG jOCJ Y G NCJ GPEG ;kjQNG hCG k jL k H G GeCG H Y .Fb J dGeCG J hCG G SaEG Y -

2003 GjM ` IG `` G UC NdG jV dO

20

?G adG Y NCJ GPEG j GPe

NCJ T c Y jdG b e %2 gQb eGZ NCG G Y LJ @
.kec Gk T dG c QYG e
T hCG GC J fCG CG ,jdG e AfG e kAGHG NCdG eGZ J @
.S c e T
?jdG J Y NCJ GPEG j GPe
`T c Y LG jdG b e %10 gQb t eGZ G Y LJ @
.. /100^000/ Y eGdG J CG Y kec Gk T dG c jh ,NC`J
MHQCG jH NdG jV IQGOEG a ,kGT 12 Y NCdG OGR GPEG eCG @
(5).ITe
?jdG Y eG M j GPe
IG G MU jh LG jdG jOCJ e k HJ eCG j
.. /100^000/ Y eGdG J CG Y jdG e %100 gQb eGZ Y VJh

(5)ITe

eg Me

(27 dG LGQ) G jJ bH jdG IQGOEG M hO j jdG jJ EG @

36 .U ,2 bQ G LGj (5)

21

2003 GjM ` IG `` G UC NdG jV dO

?d eG QLCGh JGhQ Y UGoC c :8

:CG G Y ,dYCG Y jdG EG aVEH
;ee EG aj dG QLCGh JGhdG e jdG j -1
;TCG KK c jG EG G dG ODj -2
.YaG QLCGh JGhdG Y zkjS{ k jJ j -3
.jJ EG Gk OSG IG G MU SH jdG VJ
jdG jOCJ

(TCG KK) a c jG EG jOCJh jdG bG dG MU Y Lj @

;G TCG KdG Ia j dG dG e Y eG ij Ye
.kec Gk T dG c jh NCJ T c Y %3 gQb eGZ FW dPh @
JGhdG Y NdG jV jOCH QhO H :(10Q) PdG jdG d j
.G adH QTEG (1U) PdGh QLCGh

? QLCGh JGhdG Y dG `MU ``

q oj `e
dGh
q ed jdG JGhdG Y jdG j CG dG MU Y Lj
dG YCG Y S c e T hCG b dPh ,b H e jd AGLCGh
dG c QYG e NCJ T c Y %10 gQb eGZ FW dPh ,HdG
../100,000/ Y eGdG g J CG Y ,kec Gk T
Y NdG jV Y S jJ (5Q) PdG jdG d dG MU j
S c- (6Q) PdGh -G adH QTEG-(1U) PdG ,QLCGh JGhdG
.LCG /G GOGjEG LEH
dG jdG j GPe
?(10Q) QhdG dGh (5Q)
dG eG EG aVEG
:(5Q) `dG j
aj dG dLEG dG @
eG G k jS dG MU
aGh Jeh JGhdc jd
e d ej dG dGh jdG
;dEG ,Wh e H
2003 GjM ` IG `` G UC NdG jV dO

22

;kjS eG e j dG FdG jdG @

;kjS Ye QLCc YaG dLEG dG @
jdG d VG QLCGh JGhdG LEG Y LG jdG jdG @
.jJ LGdG dGh IOG jdGh (TCG KK c)jQhdG adGh
TCG KK c YaG dH G eG a (10Q) QhdG dG eCG
.Y dG MU b e G jdGh
?QLCGh JGhdG Y jdG oJ c
dG adG jdG GOQGdG SSCG Y QLCGh JGhdG jV oJ @
jdG M H ,dG d HdG dG N LCG hCG G gVJ
(16.U LGQ) .e H UG FdG
S N LCd hCG d aOo e ,adG jdG GOQGdH j @
.eG J f Ad d YaG jdG G Gg e oJ CG H YCG
?jdG g g e

.IadG fCGh fGd k ah YaG FdG jdG @

.dG dG jJh fGh dG H @
.OG Y e QN aVEG G b Ad aJ dG jdG @
.(LCG e %10) dG jJ @
.QLCd fOCG G ij CG Y ,dG MU Vj dG G H @
.a Y j c Y e d .. 5000 Fb L dG H @
`a` d e T ` f `L` Y U`G IO dGh I`a dGh Gh dGh ` dG e @
IQG dG OhMh hT V dPh dG IQGRh e Y Oeh e`G
.dhdG Xe fhJ
.eG J H dG S IG jdG L ,eY IQHh @
dhdG Xe fhJ f H dG H OhM
SSCG JGdG e %50
IOdG
SSCG JGdG e %200
GhdG
SSCG JGdG e %200
IadG
dhdG Xe fhJ Y Qj QGd k ah O
dG

23

2003 GjM ` IG `` G UC NdG jV dO

:jdG MG Y
Q``d k ``ah `j`d ``VG ``adG Q`LC Gh ``JGhdG Y ```jdG ``oJ
:```d```dG ``Gh

.. jdG QT

jdG
.. T c Y

120^000
480^000
1^530^000
4^830^000
13^830^000

120^000
360^000
1^050^000
3^300^000
9^000^000

e
jdG

.. `JG`dG Q```T

%2
%4
%7
% 11
% 15
% 20

6^000^000 jd
1 e
15^000^000 jd 6^000^001
30^000^000 jd 15^000^001
60^000^000 jd 30^000^001
120^000^000 jd 60^000^001
120^000^000
Y jj e

`dG `dC G EG jdG Qh`jh ,Id `dC G hO `c e `LC G e j `jdG `M

.``jG `d`d `j
QLCGh JGhdG jV MG :(6) J e

OhCG hO e he .. 40^000^000 QGe j LCG Y jdG f c

?e HQ LhRh
VG dG LC G dH jh ../ 10^000^000 EG F dG j dG QG e j
:dG hG H QT KK Y Rj .. 30^000^000 jd
jdG QGe
120^000
360^000
1^050^000

1^530^000

jdG e
%2
%4
%7

dG
6^000^000
9^000^000
15^000^000
30^000^000

jdG M

2003 GjM ` IG `` G UC NdG jV dO

24

FdG jdH UN Me

e CG ,dG dG Ie H kf QLCGh JGhdG N e FdG jdG oj @

.dG NBG b cJ GPEG dG cJ jQJ M hCG ,dG NBG M Y G AH jQJ
oa (dEG ,Iah ,IOh ,W ,GhR) dG N FdG Vh J CG M GPEGh
.dG M jQJ e Gk QYG jdG
jdG gQLCG RhJ jdG AGLCGh eG Y a QLCGh JGhdG jV oJ @
jdG G HdG jW Y G ,IG G MU Y Ljh ,FdG jdG
.Y jdGh gQLCGh JGhQ b H e jd AGLCGh eG L Y
c e k ej ../25^000/ Qb e hG LCd FdG jdG Ojo @
.FdG Vh
G id j dG G Y FY jJ hO QLCGh JGhdG jV oJ @
jJ e EG j fCG CG .HQCG Y jd kVN kY JGP bdG Wjh
.(MHQCG Y jd FY) MGh FY
`Y`G QLCH jh ,jJ CG hO e b J e %3 YG QLCG soJ @
.dG hCG `dG S`SCG Y bDe H `d `VQY IQ`H c C a`J dG QLCG
.. dCG EG dCG c jG dd Qhj @
jdG Jee eG

Qb k jT k JGQ V`Jh ,QW QcdG IOY ee d :GDS

?QLCGh JGhdG jH j e QW QcdG Le g e .. 600^000
(kGT12 * dCG 600) .. 7^200^000 Qb k jS k JGQ VJ d :GL
g d dHh .. 7^500^000 ddGh d j dG fdG FdG jdG b hO CG
jdG J Y Lj fCG Z ,JGQ e YbG QW QcdG Y Lj jV e
.d JGhH (5Q) dG
QW QcdG id dG TH bh Id e b k jT k JGQ VJ d fc d :GDS
?2002 S Y d G FdG jdG b j a ,2002/5/1
TCG 8 Ie QW QcdG id Y fCG CG 2002/5/1 Y TH b d CG :GL
:CG dG Ie M k f FdG jdG j dHh 2002 S N
.. 5^000^000 = 8 * 7^500^000
12

25

2003 GjM ` IG `` G UC NdG jV dO

QLCGh JGhdG jH UN GOTQEG

gASG a qj jd AGLCGh dGh eH UN S e dG MU Y @

Gg j h .Y bdGh dG ITe jQJh Y fh gQLCGh JGhQ QGeh
.fc L jCG e bJ hCG TCJ C dG
c .iNCG SDe k jCG j dG jd G Y j CG dG MU Y @
.FY jJ hO e G Gg JGQ e jdG bG dG g Y Jj
Y kT kjJ H qj CG Y MU e cCG id j dG G Yh
jd Y jdG dG UCG ASCG a j S c e GjM hCG b ac JGOGjEG
.e c e b dG dG QGeh jhYh
eG ASCH j e k He QLCGh JGhdG Y jdG j CG Lj @
WdG hdG EG G jdG e ,d YaG jdGh QLCGh JGhdG h
.. /500^000/h .. /200^000/ H hGJ eGZ FW YLG d
Z g ,G J dG VG H ,W IOY J dG VG EG @
.QLCGh JGhdG jV e Ie
JOY f bdG e SQh
k e dG IQGRh XG dG Y @
k T k jJ ,bf V JOY J dG G IMdG EG j CG ,UG
jh ,(gOLh Y gZ eh IOdG eh XdG e CG) ac JVe j
.S c e T hCG b dc jdG
JGhdG j d VG e Gh G dG I M dG H JEG j @
.ITe IQH dh ,dG MU jW Y QLCGh

:LGe Lj eG e jd
QLCGh JGhdG Y jdG IMh
dG fQc - dG b e
d - hH ,20664290 
01 - 398234 
dass@finance.gov.lb :hdEG jdG
www.finance.gov.lb :ffEG be

2003 GjM ` IG `` G UC NdG jV dO

26

?`jQdG `FGdG IQGOEG bJ c :9

bdG Y
Y jJ h ,d dG jdG U bdG FGdG IQGOE j
.JdG JGe h jd ed aO dG QLCGh JGhdG
IMdG bJ ,QLCGh JGhdG Yh JYaeh NGe Y G jd dH
: G
;jd edG eG QLCG Y jdG Uh ,dG jdG U @
;jd ffb S OLh Y hCG OLh @
;dG g e jW @
;jd JK Ge OLh @
.fdG Vj NBG S CGh @
e CG N hCG dN jdG ou b dG dG N G Gg SQ IQGOEd Rj
YCG Y 2001 S jH G J GPEG fCG CG .d ddG dG GdG
dG GdG N hCG 2001 S N bJ FGdG IQGOE j ,2000 S
YHdG edG Qhe H bdG M IQGOEG J EGh ,2004 hCG 2003 ,2002 :ddG
.IYdG g dj FSG fb f OLh M EG (GS HQCG Qhe CG)
?dGh aVEG ddG
JYaeh NGe Y dG jJh G YGC IQGOEG bJ H
bdG Y Y j CG JdG JGe h QLCGh JGhdG Y jJh
:dM g
:(1) dG
e ,ffdG G V eeh U jQdG L CG FGdG IQGOE J GPEG
.jJ b Jh G e M EG bGG Y ,eRdG JdG GG

27

2003 GjM ` IG `` G UC NdG jV dO

:(2) dG
:dM dP Y f ,jdG jJ Lj e bGG Lh GPEG
dPh (YaG jdG b M e) k bf k jJ b b G c GPEG (1
HQ hCG QLCGh JGhdG jV ,HQCG jV) jdG GfCG e f CG Y
eGdG e ,J J L dH J EG bGG Y ,(dG
.LJ M
jV) jdG GfCG e f CG Y jdG Y J b G c GPEG eCG (2
J EG bGG Y ( dG HQ hCG Q LC Gh JGh dG j V , HQCG
.LG eGdG e VEG J L G jdH
:dG c
jdH UG YEH k ae HSCGh jdG QG G HEH IQGOEG J @
.SH QTEG e e H dPh ,LJ M eGdG e LG
,QTEG J jQJ e jT e N dEG sG dG jJ G Y @
jQJ e Gk QYG g NCdG eGZ h .jdG NCJ eGZ dEG k ae
Y ,QLCGh JGhdG jV Y %3h HQCG jV Y %2 jdG e AfG
.kec Gk T dG c QYG e NCJ T c
(7) J e

T 1 b CG) ffdG G V 2002 S Y jJ qb U

e e jV .. dCG 200h ,MHQCG Y jV .. e e aOh (2003
jdG CG FGdG IQGOEG Lh ,bdG Y H .jd eG QLCGh JGhQ
L dH J a ,HM C N f dPh . e g MHQCG Y G
jdG e AfG jQJ e Ak GHG T c Y %2 eGZ e .. e H J J
.adG jQJ jdh (2003 T 1)

2003 GjM ` IG `` G UC NdG jV dO

28

(8) J e

gQbh MG dG jdG aOh MHQCG Y jdG qb q LJ N OL

H .e dG N aO dG QLCGh JGhdG Y j dh .. fe
j fCH FGdG IQGOEG HCG ,NdG jV bGe H b dG bdG Y
eGdG e .. dCG 200 H (VEG J L) qch QLCGh JGhdG jV Y
:SH QTEG e e c L dPh ,LG
Y J h jdG QGe eGdG RhJ CG Y - jdG b e (%10) : eGZ @
.. /100^000/
-dG eGZ b dEG k ae jdG b e k jT (%3) : eGZ @
.adG jQJ jdh (2003 T 1 ) jdG e AfG jQJ e kAGHG J

29

2003 GjM ` IG `` G UC NdG jV dO

?dGh aVE G ddG Y G Vj c :10

CG T dG Y Vj CG ,FGdG IQGOEG QGH C N iCGQ M d j
.jd VG JGOQGh M hCG C G Gg J dG eRdG GG Rj
CG CG ,dG bj Y VhG dG Y G VGYG EG :eg Me
g Oj CG Y VGYG ZQ ffdG G V jdG jH e G
.k VGYG c GPEG k M dG
?e jCG Vh ?jCG ?kVGYG G j c
:j CG jh ,kffb Y j e hCG G qbj AYSG H VGYG oj
;ebEG h fGYh JTh VG SG @
;QGeh (J hCG VEG) Y VG dG f @
.HSCGh VGYG Ve @
.jP gOGJ H a LQG FbdG YJ dG FKdGh GG AYSH aJh
J jQJh bQ hCG ,jEG Ad Ik Te G dG IMdG EG VGYG j
N dPh ,SH QTEG e G jdH hCG ,dG IMdG b VGYG
.Y VhG dG hCG aVEG jdG YEG G qJ jQJ e jT e
IQGOEG b e VGYG SGQO
,VG VJh ,eRdG bdGh dG G dG IMdG
.aVEG Geh FKh e k eR GJ e RGHEG Jh
,(jdG e AfG H OhQd) dG e Z VGYG CG n nLh GPEG @
k Y e VGYG EG k M ,k S SCG bGh Z hCG
VEG AGLEG CG PJG dG g VG Y dH Jj h .d
.VGYG LGe iS ,b e
.ec de EG VG HLCG k c j VGYG CG n nLh GPEG @
.G de EG VG HLCG kFL j VGYG CG n Lh
n GPEG eCG @
Y N e dG VG HEG dG G G IMdG Yh
.gQGb gPJG jQJ J k ej
2003 GjM ` IG `` G UC NdG jV dO

30

?VGYG GH dG IOYEG g
e k N j CG de EG k FL G IMdG HLCG dG Vd j @
EG dG dMGE ,gQG b J jQ J e jT e ,IQGOEG
.a dG IOYE VGYG
dH GQGdGh GHGh GYdG hCG VG VGYG uJ @
.SH QTEG e G jdG SGH hCG ,bJ Ad jQGOEG
MCG Jh ,U Lh Y seo fCc dG aj dG VG j @
.Jah M KQh Y JGP
:EG ,PJG jQJ e kej 15 e ,b e G QGdG dG Qe ujo @
,jQGOEG jdH ,G IMdGh GOQGdG je `
.SH QTEG e e H hCG jQGOEG jdH eCG :VG Gh `
?VGYG QGb SG g
iQT id VGYG QGb SG dG IFGdh d j @
W j CG Y dG jQJ e (k ej 20) k e j j Y N dh dG
.dhdG iQT EG ITe SG
e (%5) FH N Qb keCJ fCG GjEG Y SG b bj @
.Y VG jdG QGe
Vh ,dhdG iQT id G hdG FdG SdG e eCdG aj @
.eCdG aO j jEH ae Z SG W c Oq n ojh ,Sd IOG G
?dhdG iQT QGb
s jo c
b LSG d j ,G dd k c dhdG iQT QGb AL GPEG @
.kec eCdG
.d k e k M eCdG UCG ,jG dd k c AL GPEG @
dG jdG H EG eCdG Oq n oj a ,G dd k FL G QGb AL GPEG @
.G Y jH QGdG b

31

2003 GjM ` IG `` G UC NdG jV dO

 GOTQEG

,dG id G dG Xe WEH e d e hCG M T c @

YJ eeh Geh S e jd e L Y ,G H QdG feEG hOh
eGZ FW ,G e Z Y hCG Y LJ b dG jdG SCG j Y
.. /5^000^000/ h .. /1^000^000/ H hGJ
j e EG dG e Y UN hCG GOaEG Gj CG Fcd hCG d Rj @
.FGdG IQGOEG EG b e J S dG GGh jQdH
.jNBG e e Y UN hCG GOaEG W e C Rj @

2003 GjM ` IG `` G UC NdG jV dO

32

`G `gCH `cdG :11

11h 10 PdG

dG ITe Y jdG dG ITe jQJ e GT

1U PdG
JGhdG hLh 5Q ,3 ,1 PdG
7 PdG

G adG
YCG Y dG jdG
G dhGe H jdG

T hCG b

1U h 10Q PdG

Y QLCGh JGhdG jV jJ
dG e a c

f 15 EG 1 e
R 15 EG 1 e
hCG jJ 15 EG 1 e
K fc 15 EG 1 e

8Q PdG

dG d dG jdG
Y MU e cCG id j

GjM hCG b

G SdG jJ

jCG NBG b

6 PdG

dG Y bdG Y jdG

jQJ e MGh T
dG Y bdG

5 PdG

ee jJ

dG jf b

33

2003 GjM ` IG `` G UC NdG jV dO

IG G VhCG :(1) e
G LGh jdG e PdG

G G

e ,ffdG G V dG AYEG .SG IQSG Ae

.Wf SQ Y KEG -

T hCG b
S c e

dG dhGe Y .1
fH eG d
G c GPEG) Hd
.(H
k a Y Tj

e RGHEGh IQSG A j Y Y IQU) SG jdG

.(...e S ,QjEG

jf b
jQG dG

ee jJ .2
AiQW CG M)
.(dG Y jJ hCG

k ae T e N dG AYEG ,G SG) S G H
.(...dG Y Y IQU
GPEG dG HQ Y jdG j .dG jdG e ,Lh

6
1
1 U

e Y dG .3
(dG CG) dG
RdG hCG
e e AL Y
.dH QGSG

.bdG e T N dG AYEG bdG jQJ jd dG jdG .LG jdG aO H dG Y

QLCGh JGhdG Y jdG .f IdG Y YaG
dG HQ Y jdG .(dG M CG) OLh M

6 .dG Y kFf bdG .4

1
3
1 U

.dG AYEG KQdG e j dG jdG kGQYG QLCGh JGhdG Y jdGh

.IadG jQJ jdh dG hCG e

GT
IadG jQJ e

1
3
1 U

.G Iah .5

2003 GjM ` IG `` G UC NdG jV dO

34

Me

GAGLH dG Y M HdG
Y KEG e j GPEG TG jdG .G Wf SQ
jdG NCdH UG ffdG eGdG .gZh (dGh dG eGZ) adGh
.. 200^000 H hGJ Ye eGZ .. 500^000h

edH dhDe QdGh FdG j FdG Y JG FGdG jOC J Y

J dG dGh jQG dG Y
.fdG edG Qh

.. 200^000 H hGJ Ye eGZ .. 500^000h

.jdG Y eGZ -

.MHQC TG jdG jdG NCdH UG ffdG eGdG .(gZh dGh dG eGZ) adGh

JG eGdGh SdGh FGdG J e Jh cJ AYCG e pQG Y

Mjh fG SQ MG Y b
eG dGh S dGh FG d H KQ dG
.pQG Y LG

35

.TG jdG jdG NCdG :ffdG eGdG .(gZh dGh dG eGZ) adGh

2003 GjM ` IG `` G UC NdG jV dO

G d Vj dG eGdGh dG gCG :(2) e

Me

LG eGdG

G G

jdG b e %10 : eGZ ``J `Y ``NC ` ` ` dG .1

J CG Y NC J T c Y L G ``V ``dG j``dG
Rh J CG Yh . dGC 100 Y eG dG
.`f`fdG ```G
.jdG QGe eGdG
dG c j * e NCJ T c Y %2 : eGZ
.kec Gk T .jdG NCJ eGc LG G

,jdG QGe e %100 : eGZ

jdGh .. dCG 100 Y J CG Y
.G HQC TG
dG c j * e NCJ T c Y %2 : eGZ
.kec Gk T .jdG NCJ eGc LG G

J Y dG .2
cCG `NC dG hCG j```dG
hCG J T 12 e
.U Z jJ J

,jdG QGe e %100 : eGZ

jdGh .. dCG 100 Y J CG Y
.G HQC TG
dG c j * e NCJ T c Y %2 : eGZ
.kec Gk T .jdG NCJ eGc LG G

S e Y .3
k` ah `` f`f dG ``S``G
``Y `M hCG `UC d
``J``K G`` ` e O`` Lh
.SG O`d

:eg Me
JGeh Obh JSh G jH NCG Y TG jdG j @
adG jdG G HQCG jH G IMdG bh ,jQJh JdG
.UCGh HGdG V gjJ dEG Oj YGbh jeh e ah
EG jdG SCGh ,eGdG QGeh Y VhG jdGh IQG
q HQCG sJ @
.SH QTEG e e H G

2003 GjM ` IG `` G UC NdG jV dO

36