Professional Documents
Culture Documents
lor I.
i i"M [ajljg
Ministry of Finance
~
IIW- I(:I(:~~~IIIll~NII
..
lrlnllijljg
Ministry of Finance
L&Illlall
ii~rjg
-
Ministry of Finance
dlrjlcIe$lq .@&I -
rjWI b hliJ-ll aWI & b W I r j l c I p. l ( g rjlilg -V
=
.gliJl
-
& w & ~ ~ & J ~ 3 - 0 d i & ~ a P 8 - M &-r~ ~ ~ ~
.@dl
6x0 cjj d i g .Lltiirill% dgin 30 jl~6 j h b
.@MI L I ~ Iiui-g! I-of JDI 91 , F J ~ @ g i ,3+1 -r
.l@,,j giLQh
*p dl3EpaI -€
.Llc ( p k *lPi) @I @ &-pl -0
.&JBilI gniili -1
0-
(ji-9 @ d&dI &3 ds+idl &I31 @g &",dl &hil rlfi! A-
: G a l db@l-&T dk41 =-
.aggWl aglllpJl -I
. o w - (jllog f g W I h & b g fq -r
.&hill r j ~ r l p j ~b
g -r
.&el &=ug~ f i - -E
.&@dl 3 4 x g o -0
QJlllnll iijljg
Ministry of Finance
Qiillall ajljg
Ministry of Finance
*pilall a ~ l q I l
- plc 30
. u l g JLo $d - -
linidl3gbPII &
d clif & jilbll &dl 1+3w jig & pill & o g k d I WI & -E
dli ,y j
r:3f & , r j b ~ l Jgb d l Lbliio 4 Lgilolj p @ i l u l 4
.qIdlJll@j l@Jguhla& JJILUJ Jl;upjl&l
- +I41 , & 30
haib qdl & . d l q@4 I &dl will w- ! -r
393
Lo? Jllj
aariJI I& bi&G pi J-l s;J?
-
JLacill f q 9 laJ I rjljosr!
rl$I
.rjbJJi;lallg
,+&III Iia pl3ii~1I a
gWIan.lll rI$ILl&lf p k ~ Jlljgl
b 392 -r
GbJI J.@,d.@I L~,JJ& 6 d &lg.Il& dllr! JGgi ,J.ZII gf 693 qqi
-
@uilill) 6 d d l ,p (€19 ( I ) &JAAII 4 ~ j glo di (jp e - 9 ,uglulfll lie!
.wAJI o i @ ~ (dwjfi19 &+l$l) 6 ~ l a l l (I-)
9 6 9 1 9 ,plliill p (3giJJlg
j d
Jll~j d l QgWI +U j g q ,pWlw (&llillg diJUI) 6 3 h J l d 3j9 lo 6 k l p p
4I ~ L J ~ J L ~ J
:+-XI U J ~ -
. r j b d9~ gi @I
5J~~C ~ I I ~rJ ~ ~ 1j ~rGWI J! *MI i
JJSO J 4J rdij! -I
@I P
b
u
h
l ! r j l o l i l l g @I rlpi JJ!
iqb 2 q g il.&iu@+I @ dl5 li! -r
.aJgLhall r j l o l i l l g
.SJMI r j ~p
w JDW
~ *MI rj& ~-r i!
.Ub g -
:&-Lo ctJb4l &ihiilll@- d5
.&dl@lbo ,j,, QbLbidl dl+f ,x - I
iLiB lo Ii!g & ,Li6bllui, -r
-
.t&b #gioJI r j b ~ l jlorlll g -rw
l l 4 w ,~lsuil~
x j ~ ~ i ap% aim aTg,-16id1 BU J& L~,I#~I ~ 1 ~ u l i-E1 1
JlpluiRs ~rik 9i ,&f rj10lil1gir j b gi j ~~ a c~ f$1i ~ ~r4~gi
.bqLhallrjlgdl
.-dl + mypi+ Jl d+6liridI b g f i -0
.wlbidl~ d l b4f g l h o J I gf &=jgcdl h d i c J I r j l c l d b g f i -1
.&&&dl& ib CIJAplgiJI-1 lgl j p - Jl &&aJl rjwl -V
. r j l o l i l l c,lf ,@I p l h l g 13@-A
MI dlr, a ,-9
-
4~ t, iIji~r
~i& 610 jllj aliri~
~ j~
1 6 ~ 1 ~~0 l rjlclpj
l j a&-I.
. ~ l l s dpgJ
I
&GI -141 ~ j ~ w,
r j 1 ~ 1 g g 1, 9a ~ b i d~hi ir
d w WI X I ~ - II I
.&+ig dllj *f L g u
.J k J l Lj16plg.og b W l g &oMI b g 9 I - I r
Call
-kg
d i g
@&I
9i
pli~o - 9i
319.0 @
+ (&IWI~ &MI) 6 2 ~ 12Jq
j p - ,pltiil~
$7
. & d l4 6ggial16j+~1 @I
4
GI]6 ~ b g i a l@I
l
~r6?141--
-I
6klpp
:*Ill bq1;JJ
6q1p.11
di-I
.Jb (&.La -) b d i c d l &I5 j9&i 5 -r
&p ~ l b ; G~ I C~ I ~q ~h Io l ~ m-
~l , ~ I ~&J&I cjr 6 ~ 1 4pij
1 di -r
.,p5Liiil
(j.1! cpdl &L4-g d l l a l l q 6 l g M I Gq~&I+ll +&I1 6 x 1 4 1 G l c l ~iradij
l 31 -E
.&Liiall
.m-~pcjr &I dg3~ W I ~r~
OF --p 3~ 6-
-0
~ Sj b~4G a 1 1 4 1 ?lai*llojq d g 1 4 1t u b 9 $I? ~9 di -1
.JLZLUJ~I
a o PIC WI ljiJ
l
i Lo lj! d J 5 q r & ~ @ $7
- 9, ( 1 cjr I II I I l ill -v
.Jib,qb&I ill && pJq ,,+bIiinJl& xu -'I
!,I b b l i d l
bgl.;~ pii lal -kg
QI+I Tilarj -I 6 ? 1 4 1 jgj, 4 ~ G I ~ I d i -A
30 dj 9i
rj+ gi
rjlhhja el
n j dw *MI " L &~ciudl+-
:*Ill b l p i U -hig
& ~ l d&dl
g JLncill
w- ~r jg*$I .+dig $141 & %MI ,jc jc- - I
rjloqlnall-j3i
111-
.j ~ a c f iaddl
l irlbolgal11
.sIli'jc 3,iii Jr peJ & J-I r j b L l a l l g &l,L611 3 x -r,l
-
oieg phi
po @big 4 9 4 1b h g b p ,p &I d9d1 .#A -€ w&
-bj & r l h c l g ,btoliLall 4 q p d l 3 x b,.bx~4 @ dl lnJrg ,bcUI
. b d l 4qJdl 3lc cloliLoq &dl@J Ch.+ Jr il"ll"'i"
!S3&I JJd
i bl;JI Iia Jr
c l j d c r o ~ l i rlit
-
I J$ I J b , o b I I 2 czf, -r
.+ill ~ L i a bl lg l j pJ IJ!abp w - g
pwj- gi
Qllu13 aJ- J L .=~ ~ I 2gd~
~ ~ s l i a lpl~ 151-r
+I gi ~liri0~1 h,,,+ 1
I1
Ill!l dig !w- A@ b
-
@ MI ,gull px gi
w- JUI~I j b czb 4 9 $ 1 hij OJ- =dl
.&Wl
-
,&dl a JJLo?! Jr W
I + si igii )c@I WI du:Ii! -E
()o(Y.) 6Jdl czf, Q?!
j M l h+ = d lL1+.h-i9 wi &@ Lo
.63LdI o h
441@ w !b.flllI o h @ (3giwJIg &IJJI) 6,MI Lo 6 k l p ga -0
b g 9 1ebpg?i&-@~ w~ b ~~r ~. =ill &$I
l i=j@ 2-1
rlhjf Jr =@-&dl(jb!,I gi
&- , & d i d I &Ug 4 6 3 d I dlbolgallg
&jliJl)g ((jylaillg &2WI) *-,Loll - i g&dl9 9 4 L d l 392 Inrrl?n;
.iiu'llll o h @ ((,gilaillg
p- ~ j bgi
- dwz,~ ~r=*- =ill ggd1
~ldj! cplt,w -1
~ u6 ik l p go ,,49$~ p &)hog - ~- J! -d16olqallg bg+ d ~ l
.+WI & 3j- GWI giG~UJI oh
&$I @ hij !62LdI 0 3 @ (119 (0) & JJ9 b 6 k l p ga -v
. U L i a l l &Ug d k l p g b g l j 4 @pq irblljjl Jr sgiq sill ~ $ 1
JZL
(zro)
j&icAl&
- 0~1pull&- 531441 -ID
ijb ,ji!pkdl 30 ( ( ~ g m j J 1&inlill)
~ 6 A ~ lQLLC
3ic ~ ~ J S L I I
l CPij W - b g
,JC
W l ,jc
I=!@ 41
~ ,
S gfW ~ J ~ ~ Q I ~ +lp~ b c ~w ~ ~
bgh 6 k l s 4 9 4 1 @ Jc L ~ M -
J .Jlog - ~
Lji, J I l l C
h i i U l t o J I 13l3
.lg.pL;, Log 4 & :hjlhii& JLpuJillj- i f i & dig
l JD+* . Jhll
" 6~ljg
Ministry of Finance
,J mi$10) &
~ J XJ- ah-19
41 ablial~ $141
a t i b g g~ii -r
Jr J5 rjl0gl.w r;l- CJC a-i q ~ljlPiJI 30 iO4! JA.5 d i g
:J! LO rjlog~ppl~ &- u-A6=
. d l&gig ailgirg IljLPiall prul f
.-- ( j b g dio*lig d l 6 l a -y
.JLacill p h l &jLg ,#&I Wi&jLi -2
b j l g l g &-I aII(LQ11g l j l j i l l g h l d l i r b f l l~g ,j&$l 30 -E
.&gll ablo'nll &-g
~ t i j . 0g~+
~ 1 dggw~ #96 gi
$141
4 JIJ (4
~ini -r
d@ ,$WI p ~! lbpl~
? I(L ,+d ixw
d g D~
~U- ~- I
Jlld
j l @cjJ w-pJ lib ,diqojlii! pi! ,J+ jjic 393 J ~x g dI l
&t5Jl j3loJg a d g U I-In 30 ,I& ri!MI 4;. @h9! (&
.ojlii! &jli ii~~pj)
Lac Ji?qd&
QMIJQiPL
G Jr sg?.ll& &owWI
l &q (!
Jlljjgl ,&JJI
p l t j i r l , (&LoiJlg
~ ~ ~ hiolill) 63lall& cp4njaJI WI ~ g j i g @ LQJ &d
. d d l i a l l o h & J M J !jl$I p
m-&
- +ll j e - Il .pltiill@ (-19 h l i l l ) 6Ac~ll@ (r) 6 ~ M b1l c l p p -r
Gillallujljg
Ministry of Finance
&lljill~giLc& W l 6 j 4 4 1 6 ~ ~k+iul&
3 d l& - @iGgWI Q+llj p -
p k g dLaPII ~1x1
w i g , u L q Log d & d l rjlg?JI sll r j b l i l l q S4nJlq
: G a l b l a i d l c~~ f i - b gJkJIi@iJ GLPiJI QgWI Q+lJ j e -
rjw WI &lahl~auu-lizo~~ ~r pij 3-11 ,@I -I
:;uilll ~ l q d l l - k b gd i g ,Law pi 3-11> l x i l l g ,419
~PYLYJI &MI jg~gbg
-.l+J.o ,rj.il~~~ UC,ICL;Y~II jLk[@ d& J -1
i i d l L J l k k i n l l g ploldl Jr iLiJg
~JI~CJ
Ministry of Finance
-
6 l a l l J1.L &MI &lrl;lj+ll J+ &I JLacDl @gn +
QgWI WI pfi -I
WI I (r) 6 ~ W&I
1319 .pWl @ ( M l g b ~ ~ L i 6l l~)l a J@ l i ~ d l
-
b g lanll &J! &- G1piall jb . 6 d I ILLJA #@I .Qllllli s QgWI
-
.GUl 03 g l ) 6 ~ Mpl k d
@ ( S W I q ~ U Ia U
- piWl d
l j l j L j l o l i r l ~ g k c4 l bu, r@il@ u 9 5 -J~JX-LI#I t ~ -r
p x g b k d l ~ f JI@AJ~
i - &dl J! &dl 2 b4 1@b.dlWl
&I d - g .&WI i(iPII c@l m( lanll m-
4 .l?J @gall ,&+ pi ,@MI
. d l bu, D Jlg ,&I 6 x 1J
~ r Uliallb g f i
.- U l a b U l (ialall
pl .dj?
OJIS! pi! ,&dl~ t ~ LpL A I GUI gibb gifib !,I -I
#@I +7- WI~p- ,ojlij!$jL @L9!( & w ) JA *gall w-
(JJk a ) Jfiwl&4 OJ~S!G&dl a!&g , - & iGh.d
3 - u i
.&O
.+
6 ~ G&dl
w ~r
9
Jr + - d l jUill
.iJb6
4 ~~l
3gpg ,6~A;lltO
q g 1 q J! xlail~
~ I JaPm C@I & qmil~
,&I
b jl;u 3i
~ l4
Jllr l j U l n d J l ( j b p
.IriMlb g l j g &dJl
, + ~ - gd W I h l j d !JWl LUJ*~!
&a@
x d l & GQkd
~r:bjUI b ~ g 6 p W~
G I C I ~ ! WI +
p~ ~b4 iJ+
&oOl ,Ul
Glilodll61~Lno
de-g
.,jLodJI
4 & p U I +ID J!
d6
+hi
~ ~ d l
w
-I
-
6jAnoJI & ( j g 5 ~ 9,lgLd (jlarill, q ~ p& iJ I +L.J.I~ i ! i r ~6 lj ~ L o jg??
d g .dol$iJL! LQ+O lfi&dl
lc 61319
$1
h'b c l q r ~ ~
&dl dladJl&
a II
blgl G U l d l 6j3b.O
~r -I
g i @~JXLJI
+
.c
. 4 5 +l.hi 6 j 3 M l JI@ 5 l i i l ljlrlpl
-I
-r
-r
@ &lgi"ljg ,l& g l j l l (,lodJl lrjWl f i l s lp! holiLall &dl &A@ dp- - I
9d i g , & d l &ginll +dl&g1uLD ijlSLlj3 & Q j W
.JgJl sljiLuoJl* iJ@l J5
.%b!Jhcb @I gf .sliJI 3qIrPll x- lit hlbo &> dp jw- d -r
-
. ~ j l ~ ~J
tr
) 3~ l r j h i 0 J . I@ p g h o d 1&dl Sj$ + f i t jg?! -r
lo puu l p l g JCQC~
I ,j.o oj(?j! & lal-&b &Id=Jr aGLPtoJI d b b . o d*
:*Ill dlrlR$.l-bgd i g ,=JA dloguu gf dLolp? lrjLninJI &
, i l d J m l p o w i pi lo ,Jlpcfil@ jhl lp! GLPtoJl pgQ - I
@dlb g -kg~ &p gi =J& &ib.o >llc!g ,rjllaJJI J g l q p @ @ h o g
p~ J Lcsi)~ 6 ~ ; l b+@I WIJI = gisjl;riuld~
. J!djg . d l,+ 6i3 d 1
. $ J U I39?9
hprlkll Jr 6j?iall JLarfil &-Ism ,sljiLuoJI c t o l l L l lp! ~g);toJI sj1;ILul Jr -r
A x j g , d l4 I& & h J l dllaJJl J g l q g dL6Dlgall &lha
PI- @d hlg
p l l ~ u&JUJU
~ @ p~ i jfi
(6;rr) p -J pi!
6jIjgJl JJ @dlpi E ~ C *
,IJ ~ air^ ~~ICIS! J ~G ~ W
I WI
I ~r -r
$ill -I giG,UJI i ? L~~ D~ J~I JirP
IU p91(& m)jllj
.zdsLinJI a~
pf ,919 &JL @ L 9 ! (&m1i9 jg&i f dm 6jljdl pg6.i -E
d 6~ J J k @dlp
i- , * ~ A gi&lair~
I 44 G ~ W I a pi J Ld~ g .u!
-b g g 6 ~ . 6 UWI
l &Igo x y d l * g q d &ziudlp1lpdl ,JC JjUl Shidlj p -
&3jgdl,jgkqg Jglball &gn &+ di &-d & ,bjljdl@ 6 W l JjUl6hp.I
.SWI ,jn G&I 9t *&I
a gl ~ +JI ,&WI ~
lo~g g h g
al
l
a lu j l j g
Ministry of Finance
."UJdg,aioc h gf d l @ JjUl -.b.ujGkLdl =d 6 j p " b i 2 w 9 - 1
~ l dd l l pig! Jr a W I Allill &lgwJI Jll+Tggpio
j =f JjWl GLPiaJJ
.sic JjUl
J!@jg hojlul -gill jl=!g JjUl LJb h l j d &gisJI @ &+I Jr &dl -r
a-1 d l uhhd g l~Jd kl-l 4- @I ,*$dl d&dI &J
.ksi@W
Ijl3iLLLCJIg &+UI p5zm Q! -lzrb)*, JjLiiJI LJb p~,d@lnJI w l o &{go Jb 4 -t"
.&]gall 6jljdl J!& M I &li
hjLIJ4ill&dlp &-g JjUl d~.bI h o p JjL Gbl t g g n j JjUl dfi- -E
=-dg .G+I wig f 9 04j~d ~ . b~il lj ~
l o ~ l?
j ~l
~li digm-
.*$dl wl p klAnic6 d! JjUl
-b3+- ,*+I WIpo &MIbgfi d J ~ W IGUI 4 ggii di-0
@I @I irl?hir, j b - dig ,&+c d JjWl JLnrill G j ~ Jb g 4
,d&ti C I .=
~* I +I WI iriJ 9iJ+&I d bli;u lao db 151&fiJlg
.Q!&Lid6 Jib!gi ciic JjWl €9-6 jlfil J j U l Jr Gfi dTg
.+lg+lI 4 G U l Jlw 4 &lgall lp! JjUl irdb +--1
p G k d I 4 b@- , p l t i i l l p (&I9 ~ J W I 6) h J I 4 ~ j lo
g 6 k l p p -I
-
:J? &'dl
.GMI & WI WIm l w & J ~ ~ J-iJ I
a41
jlnrillg & &WI SGUI hod1 di -+
. g g W I rjlbP1wg b g f i g &lllh;nl-&g GlaiJl j h i g &
&+l$l) 6JbdI 4 4 1J U
(JJk I@h&dl (jo &l?JI @3 GkLdl (Jfi- dl -2
-b ,I9
@-- & GUI J ~ A &-bp I 3&- , ~ = uob
I @3
dig ,Liuin;ll 5 $&dl *jdbg Jwl4
lao JlariJl ~ ' l lj!
.JkJl a &$d5lI l j l j d l g l j b @ d l % d dg$
(%r.)&&WI 30 dm1J! ~ U I rjb-19
j ~ a c 3 1 luji dl -2
. d l aq.6 'jJY
& xjml jtaclll aqhJlWI ilqb
&$I SJIWI dq!q -a
--
. d l - &dlr j l b o l g d l q b q p L J J - ~ q&Wl 30 la-
i+si~
&WI 30 fiij~h GLP~JL! &WI 30 SJIWI p& j19? P X -g
.la- Jr (IM SJILpiall JCaclll
~i,p J*(ji a p ~ ~ ijll@! &$I pfi- cii
-j
@ F~JJLIIla* lg~~Jl tI, rlj?ill irr &Wl sltrlnio LW
j
.d& cloQ pu: qi ofib Jb 4 d j q ,agdI ~ J C J IJW
QJMl Qljg
Ministry of Finance
+-,6d1111 039 (&flali 1 1 9 WIJJI) 6,lalI p l h k J&$l px: p -I
lp! $
iJ&l 3C &-d -
GWI d1arj 4 &MI r ~ l ~ l ; u ' $ l ~4
* g9,idl
im, I !g9@~
Q O ~IP 4d i g - ,JI*JI ~ l l i u ~&~li
j b dg d l 30
. b h i ~ J 30
G dlgil~ md l o d ~ 1 6 ~
~b 6 3 l a l l o 3 30 ( I ) b a l d lglj jWl 3lodJl &iuJ& ds.idl pfi -r
4 uw gi 31laal1 gi ~MJIgi ,141 4 uw ()o +-
lo JI-19 *qg
px: go Jk& WI p h i @ k g fihbdl p l j i l l d g ~
JpJ-g ,i@ll
pl Lao dlbDlgoll ,140 @lgi J& Lo & I.& rill!
%I- & J&&I i s p& ,d i i j g .&I*JI p l l i u ~ ~&JIG
~ #-
.%kn wl hip Jl - &-@4 ojlii! lp! d i g , 6 1 i I ~ djih & lj g ~ -
jki . ~ ~ L P03
I I 30 (r) 6 ~ d1~1 J L ; ~ ~ I% w i g dlarill +- -r
gi
3 1 4 14 J!di pl lo , p ~ l i i u3~
l~~ 95 ~JLIJ~JI
ÿ illtijijg
Ministry of Finance
--
&@ Ghidl$&!+g ,pltiill @ (+I9 &WI) 63Lall@ (r) 6 ~ d l d
gi ,+hikpudg3 g&41 ~ J @ L Lq ( & a ) C S L ~ D ~
PJ-@ *&I +.1I &-PIC l l g .diJ?U 4 d* Glclfl! =i 351
:&-I+ pw-3 i Jiiu CI.QJ~ J~~;J+II w-3 i ~pl I I ~r&-- I
G ~ W+
LO 3 ~ (jf9 -,+@I 4 tail;- pj - J L ~ I & =[?~L~PII+ [ 1 ~ -i
41
. d u g 3! h o d l &dl aJq6 &o &I
~ * rrjlaic~
, 41,*~.oJI 96394pl1z11ga119pjldl a ~ q 6GW pw 3i-+
,OLE, 3 i &+I 4 li .JLacill
1pjlglllg z~lgallhari, d @La5 ]le;JJI &jU
p ~ -& I ! @ d lJ! bjkt! pi! p l g A l &il b z ~ I ~ & ~ l$l&
lg
w pw-
(jigAI jtaCi &,A 611,~ ; l -
b GWI
+ q i u J I +I -39 -
hxjq pi d l ~lga11gpjldl &I5 ISU-9 .GgWI
.lgJ-Uo lnto~1,
i&I m- ~ p h i J l @( 4 1 9 + M I ) 6z1LnJlp l L i l - b 9 d l S ~ Q J3iC
~ -r
rjl~9ULiJIc l p j q 14519 jwl 3lndJIg h o d 1-dl 3LM 3~ 2pii 37 GgWI
Jr c-jl
-&I a 4 1 OJ=
l h -
i --
i).o =lfii blc
,S~~;LQ~I
w jb ,=LPioJI pl
.dj!J.blsiaJI