‫ﺁﻳﻴﻦ ﻧﺎﻣﻪ ﺭﺗﺒﻪ ﺑﻨﺪﻱ ﻭ ﺍﺣﺮﺍﺯﺻﻼﺣﻴﺖ ﺷﺮﮐﺖﻫﺎﻱ ﺍﻧﻔﻮﺭﻣﺎﺗﻴﮑﻲ‬

‫ﺍﻟﻒ ‪ :‬ﺷﺮﺍﻳﻂ ﻋﻤﻮﻣﻲ ﺷﺮﻛﺖﻫﺎ‬

‫‪ ‐١‬ﻣﻮﺿﻮﻉ ﻓﻌﺎﻟﻴﺖ ﺁﻥﻫﺎ ﻣﺴﺘﻘﻴﻤﺎ ﺩﺭ ﺍﺭﺗﺒﺎﻁ ﺑﺎ ﻓﻌﺎﻟﻴﺖﻫﺎﻱ ﺍﻧﻔﻮﺭﻣﺎﺗﻴﻜﻲ )ﺷﺎﻣﻞ ﻓﻌﺎﻟﻴﺖﻫﺎﯼ ﺭﺍﻳﺎﻧﻪﺍﯼ‪ ،‬ﻣﺨﺎﺑﺮﺍﺗﯽ‪ ،‬ﺍﻟﮑﺘﺮﻭﻧﻴﮑﯽ‪ ،‬ﺍﺗﻮﻣﺎﺳﻴﻮﻥ‬
‫ﺻﻨﻌﺘﯽ( ﺑﺎﺷﺪ‪.‬‬

‫‪ ‐٢‬ﺩﺍﺭﺍﻱ ﻣﺪﻳﺮﻋﺎﻣﻞ ﺗﻤﺎﻡ ﻭﻗﺖ )ﺑﻴﻤﻪﺍﻱ( ﺑﺎ ﻣﺪﺭﻙ ﺗﺤﺼﻴﻠﻲ ﺣﺪﺍﻗﻞ ﻟﻴﺴﺎﻧﺲ ﺑﺎﺷﻨﺪ )ﺍﻓﺮﺍﺩ ﺑﺎﺯﻧﺸﺴﺘﻪ‪ ،‬ﺍﻋﻀﺎﻱ ﻫﻴﺌﺖ ﻋﻠﻤﻲ ﺩﺍﻧﺸﮕﺎﻩﻫﺎ ﻳﺎ ﻣﺎﻣﻮﺭ‬
‫ﺍﺯ ﺍﻳﻦ ﺷﺮﻁ ﻣﺴﺘﺜﻨﻲ ﻫﺴﺘﻨﺪ(‪.‬‬

‫‪ ‐٣‬ﺣﺪﺍﻗﻞ ﺩﺍﺭﺍﻱ ﺩﻭ ﻧﻔﺮﮐﺎﺭﺷﻨﺎﺱ )ﺑﺎ ﻣﺪﺭﮎ ﺗﺤﺼﻴﻠﻲ ﺣﺪﺍﻗﻞ ﻟﻴﺴﺎﻧﺲ ﺩﺭ ﺭﺷﺘﻪﻫﺎﻱ ﺯﻣﻴﻨﻪ )ﮐﺎﻣﭙﻴﻮﺗﺮ )ﻧﺮﻡﺍﻓﺰﺍﺭ‐ ﺳﺨﺖﺍﻓﺰﺍﺭ( ‐ ﺍﻟﮑﺘﺮﻭﻧﻴﮏ‐‬
‫ﮐﻨﺘﺮﻝ‐ ﻣﺨﺎﺑﺮﺍﺕ( ﻳﺎ ﻣﺮﺗﺒﻂ )ﺳﺎﻳﺮ ﺭﺷﺘﻪﻫﺎﯼ ﻣﻬﻨﺪﺳﯽ‐ ﻋﻠﻮﻡ ﭘﺎﻳﻪ )ﺭﻳﺎﺿﯽ‐ ﻓﻴﺰﻳﮏ‐ ﺷﻴﻤﯽ( ‐ ﺭﺷﺘﻪﻫﺎﯼ ﻋﻠﻮﻡ ﭘﺰﺷﮑﯽ( ( ﺗﻤﺎﻡ ﻭﻗﺖ‬
‫)ﺑﻴﻤﻪﺍﻱ( ﺑﺎﺷﻨﺪ‪.‬‬

‫ﺏ ‪ :‬ﻣﻼﮎﻫﺎﻱ ﻣﺆﺛﺮ ﺩﺭ ﺭﺗﺒﻪﺑﻨﺪﯼ‬

‫‪ ‐١‬ﺟﻤﻊ ﻣﻴﺰﺍﻥ ﺣﻘﻮﻕ ﻭ ﺩﺳﺘﻤﺰﺩ ﭘﺮﺩﺍﺧﺘﻲ ﺑﻪ ﮐﺎﺭﮐﻨﺎﻥ )ﻣﻨﺪﺭﺝ ﺩﺭ ﺻﻔﺤﻪ ‪ ١٥‬ﺍﻇﻬﺎﺭﻧﺎﻣﻪ ﻣﺎﻟﻴﺎﺗﻲ ﺳﺎﻝ ﻗﺒﻞ( ﺑﺎ ﺿﺮﻳﺐ ‪١/٦‬‬

‫‪ ‐٢‬ﻣﻴﺎﻧﮕﻴﻦ ﺩﺭﺁﻣﺪ ﻣﺸﻤﻮﻝ ﻣﺎﻟﻴﺎﺕ )ﻣﻨﺪﺭﺝ ﺩﺭ ﺻﻔﺤﻪ ‪ ٣‬ﺍﻇﻬﺎﺭﻧﺎﻣﻪ ﻣﺎﻟﻴﺎﺗﻲ ﺳﺎﻝ ﻗﺒﻞ( ﻭ ﻣﺎﻧﺪﻩ ﺩﺭﺁﻣﺪ ﻣﺸﻤﻮﻝ ﻣﺎﻟﻴﺎﺕ ) ﻣﻨﺪﺭﺝ ﺩﺭ ﺑﺮﮒ ﻗﻄﻌﻲ‬
‫ﻣﺎﻟﻴﺎﺕ ﻳﮏ ﺳﺎﻝ ﻗﺒﻞﺗﺮ(‪ ،‬ﺑﺎ ﺿﺮﻳﺐ ‪٠/٤‬‬

‫ﺩﺭﺁﻣﺪ ﺣﺎﺻﻞ ﺍﺯ ﺻﺎﺩﺭﺍﺕ )ﻣﻨﺪﺭﺝ ﺩﺭ ﺟﺪﻭﻝ ﺷﻤﺎﺭﻩ ﺍﻟﻒ‐‪ ٢‬ﺍﻇﻬﺎﺭﻧﺎﻣﻪﻫﺎﻱ ﻣﺎﻟﻴﺎﺗﻲ( ﺑﻪ ﺩﺭﺁﻣﺪ ﻣﺸﻤﻮﻝ ﻣﺎﻟﻴﺎﺕ ﺍﺿﺎﻓﻪ ﻣﻲﮔﺮﺩﺩ‪.‬‬ ‫•‬
‫ﺷﺮﻛﺖﻫﺎﻳﻲ ﻛﻪ ﺑﻪ ﻫﺮ ﺩﻟﻴﻞ ﻧﺘﻮﺍﻧﻨﺪ ﺍﻇﻬﺎﺭﻧﺎﻣﻪ ﻣﺎﻟﻴﺎﺗﻲ ﺍﺭﺍﺋﻪ ﻧﻤﺎﻳﻨﺪ‪ ،‬ﻣﺠﻤﻮﻉ ﺣﻘﻮﻕ ﻭ ﺩﺳﺘﻤﺰﺩ ﻣﺸﻤﻮﻝ ﻭ ﻏﻴﺮﻣﺸﻤﻮﻝ ﻣﻨﺪﺭﺝ ﺩﺭ‬ ‫•‬
‫ﻟﻴﺴﺖ ﺑﻴﻤﻪ ﻳﻚ ﺳﺎﻝ ﻗﺒﻞ ﺁﻥﻫﺎ‪ ،‬ﻣﻼﻙ ﺍﺭﺯﻳﺎﺑﻲ ﻗﺮﺍﺭ ﻣﻲﮔﻴﺮﺩ‪.‬‬

‫ﺝ ‪ :‬ﻣﺤﺎﺳﺒﺔ ﺍﻣﺘﻴﺎﺯ‬

‫ﺍﻣﺘﻴﺎﺯ ﻫﺮ ﺷﺮﮐﺖ ﺍﺯ ﻓﺮﻣﻮﻝ ﺯﻳﺮ ﻗﺎﺑﻞ ﻣﺤﺎﺳﺒﻪ ﺍﺳﺖ ‪) :‬ﺍﺭﻗﺎﻡ ﺑﻪ ﻣﻴﻠﻴﻮﻥ ﺭﻳﺎﻝ ﺗﻘﺴﻴﻢ ﻣﻴﺸﻮﻧﺪ(‬

‫ﺣﻘﻮﻕ ﭘﺮﺩﺍﺧﺘﻲ * ‪ + ١/٦‬ﻣﻴﺎﻧﮕﻴﻦ ﺩﺭﺁﻣﺪ ﻣﺸﻤﻮﻝ ﻣﺎﻟﻴﺎﺕ * ‪ = ٠/٤‬ﺍﻣﺘﻴﺎﺯ ﺷﺮﮐﺖ‬

‫ﺩ ‪ :‬ﺭﺗﺒﻪﺑﻨﺪﯼ ﺷﺮﮐﺖ‬

‫ﭘﺲ ﺍﺯ ﻣﺤﺎﺳﺒﻪ ﺍﻣﺘﻴﺎﺯﺷﺮﮐﺖ‪ ،‬ﻋﺪﺩ ﺣﺎﺻﻠﻪ ﺩﺭ ﺩﺭﺻﺪ ﻓﻌﺎﻟﻴﺖﻫﺎﯼ ﺧﻮﺩﺍﻇﻬﺎﺭﯼ ﺷﺮﮐﺖ ﺿﺮﺏ ﺷﺪﻩ ﻭ ﺭﺗﺒﻪ ﻫﺮ ﺷﺮﮐﺖ ﺩﺭ ﻫﺮ ﺭﺷﺘﻪ ﻓﻌﺎﻟﻴﺖ‬
‫ﺑﺮﺍﺳﺎﺱ ﺟﺪﻭﻝ ﺯﻳﺮ ﺗﺒﺪﻳﻞ ﺗﻌﻴﻴﻦ ﻣﻲﺷﻮﺩ‪.‬‬

‫ﺩﺭ ﻧﺎﻣﻪﻫﺎﯼ ﺭﺗﺒﻪﺑﻨﺪﯼ ﻭ ﺍﺣﺮﺍﺯ ﺻﻼﺣﻴﺖ‪ ،‬ﺍﺯ ﺍﻋﻼﻡ ﺍﻣﺘﻴﺎﺯ ﻭ ﻳﺎ ﺭﺗﺒﻪﺑﻨﺪﯼ ﻛﻠﻲ‪ ،‬ﺧﻮﺩﺩﺍﺭﻱ ﺧﻮﺍﻫﺪ ﺷﺪ‪.‬‬ ‫•‬
‫ﺷﺮﮐﺖﻫﺎﯼ ﻧﻮﭘﺎ )ﻓﺎﻗﺪ ﻣﺪﺍﺭﮎ ﻣﺎﻟﻴﺎﺗﯽ ﻭ ﻟﻴﺴﺖ ﺑﻴﻤﻪ ﻳﮑﺴﺎﻝ ﻗﺒﻞ( ﺣﺪﺍﮐﺜﺮ ﺩﺭ ‪ ٢‬ﺭﺷﺘﻪ ﺭﺗﺒﻪﺑﻨﺪﯼ ﻣﯽﺷﻮﻧﺪ‪.‬‬ ‫•‬
‫ﺑﻪ ﺍﺯﺍﻱ ﻫﺮ ﺭﺗﺒﻪ ﺩﺭ ﻫﺮ ﺭﺷﺘﻪ ﻓﻌﺎﻟﻴﺖ‪ ،‬ﻣﺒﻠﻐﻲ ﺑﺮﺣﺴﺐ ﻣﻴﻠﻴﺎﺭﺩ ﺭﻳﺎﻝ ﺩﺭﺝ ﻣﻲﺷﻮﺩ ﮐﻪ ﺍﻳﻦ ﻋﺪﺩ ﺣﺪﺍﮐﺜﺮ ﻣﺒﻠﻎ ﻫﺮ ﻗﺮﺍﺭﺩﺍﺩ ﺍﺳﺖ ﮐﻪ‬ ‫•‬
‫ﺷﺮﮐﺖ ﻣﻲ ﺗﻮﺍﻧﺪ ﺑﺎ ﮐﺎﺭﻓﺮﻣﺎ ﻣﻨﻌﻘﺪ ﻧﻤﺎﻳﺪ‪.‬‬
 ‫ﻣﻴﺰﺍﻥ ﺍﻣﺘﻴﺎﺯ‬ ‫ﺭﺗﺒﻪ‬
‫‪ ١٠٠٠٠‬ﺍﻣﺘﻴﺎﺯ‬ ‫‪١‬‬
‫‪ ٥٠٠٠‬ﺍﻣﺘﻴﺎﺯ ‪٩٩٩٩‬‬ ‫‪٢‬‬
‫‪ ٢٠٠٠‬ﺍﻣﺘﻴﺎﺯ ‪٤٩٩٩‬‬ ‫‪٣‬‬
‫‪ ٥٠٠‬ﺍﻣﺘﻴﺎﺯ ‪١٩٩٩‬‬ ‫‪٤‬‬
‫‪ ١٥٠‬ﺍﻣﺘﻴﺎﺯ ‪٤٩٩‬‬ ‫‪٥‬‬
‫‪ ٥٠‬ﺍﻣﺘﻴﺎﺯ ‪١٤٩‬‬ ‫‪٦‬‬
‫ﺷﺮﻛﺘﻬﺎﻱ ﻧﻮﭘﺎ‬ ‫‪٧‬‬

‫ﻩ ‪ :‬ﺍﻧﺘﻘﺎﻝ ﺍﻣﺘﻴﺎﺯ‬

‫‪ ‐١‬ﺷﺮﮐﺖﻫﺎﻳﻲ ﮐﻪ ﺑﻴﺶ ﺍﺯ ﺩﻭ ﺳﻮﻡ ﺍﺯ ﻣﺎﻟﮑﻴﺖ ﺷﺮﮐﺖ ﺩﻳﮕﺮﻱ ﺭﺍ ﺩﺭ ﺍﺧﺘﻴﺎﺭ ﺩﺍﺷﺘﻪ ﺑﺎﺷﻨﺪ ﻣﻲﺗﻮﺍﻧﻨﺪ ﺑﺎ ﺍﺭﺳﺎﻝ ﻧﺎﻣﻪﺍﻱ‪ ،‬ﺩﺭﺁﻣﺪ ﻣﺸﻤﻮﻝ ﻣﺎﻟﻴﺎﺕ ﻭ‬
‫ﺣﻘﻮﻕ ﭘﺮﺳﻨﻞ ﺷﺮﻛﺖ ﺗﺎﺑﻌﻪ ﺭﺍ )ﻣﺸﺮﻭﻁ ﺑﻪ ﺍﻧﻔﻮﺭﻣﺎﺗﻴﮑﻲ ﺑﻮﺩﻥ ﺁﻥﻫﺎ( ﺑﻪ ﻣﻴﺰﺍﻥ ﺩﺭﺁﻣﺪ ﻭ ﺣﻘﻮﻕﻫﺎﻱ ﭘﺮﺩﺍﺧﺘﻲ ﺧﻮﺩ ﺍﺿﺎﻓﻪ ﻧﻤﺎﻳﻨﺪ‪.‬‬

‫‪ ‐٢‬ﺳﺎﻳﺮ ﺷﺮﻛﺖﻫﺎ ﺑﻪ ﺷﺮﻃﻲ ﻣﻲﺗﻮﺍﻧﻨﺪ ﺍﻣﺘﻴﺎﺯ ﺧﻮﺩ ﺭﺍ ﺑﻪ ﺷﺮﻛﺖ ﺩﻳﮕﺮﻱ ﻣﻨﺘﻘﻞ ﻧﻤﺎﻳﻨﺪ ﻛﻪ ﺻﻮﺭﺗﺠﻠﺴﻪ ﻣﺠﻤﻊ ﻋﻤﻮﻣﻲ ﻓﻮﻕﺍﻟﻌﺎﺩﻩ ﺷﺮﻛﺖ ﻣﺒﻨﻲ‬
‫ﺑﺮ ﻣﻮﺍﻓﻘﺖ ﺍﻛﺜﺮﻳﺖ ﺳﻬﺎﻣﺪﺍﺭﺍﻥ ﺑﺎ ﺍﻧﺘﻘﺎﻝ ﺍﻣﺘﻴﺎﺯ‪ ،‬ﺿﻤﻴﻤﻪ ﺩﺭﺧﻮﺍﺳﺖ ﺷﺮﮐﺖ ﺑﺎﺷﺪ‪.‬‬

‫‪ ‐٣‬ﺷﺮﮐﺖﻫﺎﻳﻲ ﻛﻪ ﺍﻣﺘﻴﺎﺯ ﺧﻮﺩ ﺭﺍ ﺑﻪ ﺷﺮﻛﺖ ﺩﻳﮕﺮﻱ ﺍﻧﺘﻘﺎﻝ ﻣﻲﺩﻫﻨﺪ‪ ،‬ﺭﺗﺒﻪﺑﻨﺪﻱ ﻣﺴﺘﻘﻞ ﺩﺭﻳﺎﻓﺖ ﻧﮑﺮﺩﻩ ﻭ ﺍﻣﺘﻴﺎﺯ ﺁﻥﻫﺎ ﺑﻪ ﺍﻣﺘﻴﺎﺯ ﺷﺮﮐﺖﻫﺎﻱ‬
‫ﻣﺎﺩﺭ ﻣﻨﺘﻘﻞ ﻣﻲﺷﻮﺩ‪ .‬ﺍﻳﻦ ﺷﺮﮐﺖﻫﺎ ﻧﻤﻲﺗﻮﺍﻧﻨﺪ ﺩﺭ ﻫﻴﭻ ﻣﻨﺎﻗﺼﻪﺍﻱ ﺑﻪ ﻃﻮﺭ ﻣﺴﺘﻘﻞ ﺷﺮﮐﺖ ﻧﻤﻮﺩﻩ ﻭ ﻗﺮﺍﺭﺩﺍﺩ ﺩﻭﻟﺘﻲ ﻣﻨﻌﻘﺪ ﻧﻤﺎﻳﻨﺪ‪.‬‬

‫ﻭ ‪ :‬ﺗﻐﻴﻴﺮ ﺩﺭﺻﺪ ﻓﻌﺎﻟﻴﺖﻫﺎﯼ ﺧﻮﺩﺍﻇﻬﺎﺭﯼ ﺩﺭ ﺭﺗﺒﻪﺑﻨﺪﯼ ﺑﻌﺪﯼ‬

‫ﺷﺮﮐﺖﻫﺎ ﻣﯽﺗﻮﺍﻧﻨﺪ ﺩﺭ ﺻﻮﺭﺕ ﺗﻤﺎﻳﻞ ﺩﺭ ﺭﺗﺒﻪﺑﻨﺪﯼ ﺳﺎﻝ ﺑﻌﺪ ﺧﻮﺩ‪ ،‬ﺩﺭﺻﺪ ﻓﻌﺎﻟﻴﺖﻫﺎﯼ ﺧﻮﺩﺍﻇﻬﺎﺭﻱ ﺭﺍ ﺑﺮ ﺍﺳﺎﺱ ﺟﺪﻭﻝ ﺯﻳﺮ ﺗﻐﻴﻴﺮ ﺩﻫﻨﺪ‪.‬‬

‫ﺩﺭﺻﺪ ﺗﻐﻴﻴﺮ‬ ‫ﺍﻣﺘﻴﺎﺯ‬ ‫ﺭﺩﻳﻒ‬

‫‪٣٠‬ﺩﺭﺻﺪ‬ ‫ﺗﺎ ‪١٤٩‬‬ ‫‪١‬‬
‫‪٢٥‬ﺩﺭﺻﺪ‬ ‫ﺗﺎ ‪٤٩٩‬‬ ‫‪٢‬‬
‫‪٢٠‬ﺩﺭﺻﺪ‬ ‫ﺗﺎ ‪١٩٩٩‬‬ ‫‪٣‬‬
‫‪١٥‬ﺩﺭﺻﺪ‬ ‫ﺗﺎ ‪٤٩٩٩‬‬ ‫‪٤‬‬
‫‪١٥‬ﺩﺭﺻﺪ‬ ‫ﺗﺎ ‪٩٩٩٩‬‬ ‫‪٥‬‬
‫ﺑﺎﻻﻱ ‪١٠ ١٠٠٠٠‬ﺩﺭﺻﺪ‬ ‫‪٦‬‬

‫ﺗﺒﺼﺮﻩ‪ :١‬ﺑﺮﺍﺳﺎﺱ ﺗﺒﺼﺮﻩ ﺫﻳﻞ ﺑﻨﺪ ‪ ٢‐١‬ﻣﺎﺩﻩ ‪ ١‬ﺁﺋﻴﻦﻧﺎﻣﻪ ﺭﺗﺒﻪﺑﻨـﺪﻱ ﻭ ﺍﺣـﺮﺍﺯ ﺻـﻼﺣﻴﺖ ﺷـﺮﻛﺖﻫـﺎﻱ ﺍﻧﻔﻮﺭﻣـﺎﺗﻴﻜﻲ‬
‫ﻣﺼﻮﺏ‪ ١٣٨٣/٦/٢٢‬ﺷﻮﺭﺍﻱ ﻋﺎﻟﻲ ﺍﻧﻔﻮﺭﻣﺎﺗﻴﻚ ﻛﺸﻮﺭ‪ ،‬ﺩﺭ ﻣﻮﺭﺩ ﺷﺮﻛﺖﻫﺎﻳﻲ ﻛـﻪ ﻣـﺪﻳﺮﺍﻥ ﻋﺎﻣـﻞ ﺁﻧﻬـﺎ ﺣـﺎﺋﺰ ﺷـﺮﺍﻳﻂ‬
‫ﻧﻤﻲﺑﺎﺷﻨﺪ‪ ،‬ﺑﻨﺎ ﺑﻪ ﺗﺸﺨﻴﺺ ﺩﺑﻴﺮﺧﺎﻧﻪ ﺷﻮﺭﺍ ﻋﻤﻞ ﺧﻮﺍﻫﺪ ﺷﺪ‪ .‬ﺩﺑﻴﺮﺧﺎﻧﻪ ﺷـﻮﺭﺍ ﭘـﺲ ﺍﺯ ﮔﺬﺷـﺖ ﻳـﻚ ﺳـﺎﻝ ﺍﺯ ﺍﺟـﺮﺍﻱ‬
‫ﺁﻳﻴﻦﻧﺎﻣﻪ ﺟﺪﻳﺪ ﺭﺗﺒﻪﺑﻨﺪﻱ ﻭ ﺍﺣﺮﺍﺯ ﺻﻼﺣﻴﺖ ﺷﺮﻛﺖﻫﺎﻱ ﺍﻧﻔﻮﺭﻣﺎﺗﻴﻜﻲ ﺑﺎ ﺑﺮﺭﺳﻲﻫﺎﻱ ﺍﻧﺠﺎﻡ ﺷﺪﻩ ﻭ ﺑﺎ ﺗﻮﺟـﻪ ﺑـﻪ ﺗﻌـﺪﺍﺩ‬
‫ﺯﻳﺎﺩ ﺍﻳﻦﮔﻮﻧﻪ ﻣﺘﻘﺎﺿﻴﺎﻥ‪ ،‬ﺗﺼﻤﻴﻢ ﮔﺮﻓﺖ ﺑﻪ ﻣﻨﻈﻮﺭ ﺍﻳﺠﺎﺩ ﺗﺴﻬﻴﻼﺕ ﺑﻴﺸﺘﺮ‪ ،‬ﺑـﺎ ﻣـﺪﻳﺮﻋﺎﻣﻠﻲ ﺍﻓـﺮﺍﺩﻱ ﻛـﻪ ﺩﺍﺭﺍﻱ ﻣـﺪﺭﻙ‬
‫ﺗﺤﺼﻴﻠﻲ ﻓﻮﻕ ﺩﻳﭙﻠﻢ ﺩﺭ ﺭﺷﺘﻪ ﮐﺎﻣﭙﻴﻮﺗﺮ ﻭ ﺩﺍﺭﺍﻱ ﺣﺪﺍﻗﻞ ‪ ١٠‬ﺳﺎﻝ ﺳﺎﺑﻘﻪ ﻛﺎﺭ )ﺍﺯ ﺷﺮﻛﺖﻫـﺎ ﻭ ﺳـﺎﺯﻣﺎﻥﻫـﺎﻱ ﻣﻌﺘﺒـﺮ( ﺩﺭ‬
‫ﺣﻮﺯﻩ ﻓﻨﺎﻭﺭﻱ ﺍﻃﻼﻋﺎﺕ ﻭ ﺍﺭﺗﺒﺎﻃﺎﺕ )‪ (ICT‬ﭘﺲ ﺍﺯ ﺗﺎﺭﻳﺦ ﻓﺮﺍﻏﺖ ﺍﺯ ﺗﺤﺼﻴﻞ ﺑﺎﺷﻨﺪ‪ ،‬ﻣﻮﺍﻓﻘﺖ ﻧﻤﺎﻳﺪ‪ .‬ﺍﺯ ﺍﻳﻦ ﺭﻭ ﺍﺯ ﺗـﺎﺭﻳﺦ‬
‫‪ ١٣٨٥/١٢/١٢‬ﺑﻪ ﺍﻳﻦ ﮔﻮﻧﻪ ﺩﺭﺧﻮﺍﺳﺖﻫﺎ ﺭﺳﻴﺪﮔﻲ ﺧﻮﺍﻫﺪ ﺷﺪ‪.‬‬
‫ﺗﺒﺼﺮﻩ ‪ :٢‬ﻧﻈﺮ ﺑﻪ ﺩﺭﺧﻮﺍﺳﺖ ﺗﻌﺪﺍﺩﻱ ﺍﺯ ﺷﺮﻛﺖﻫﺎ ﻛﻪ ﺩﺍﺭﺍﻱ ﻣﻌﺎﻓﻴﺖ ﻣﺎﻟﻴﺎﺗﻲ ﻣﻲﺑﺎﺷﻨﺪ‪ ,‬ﺩﺑﻴﺮﺧﺎﻧﻪ ﺷﻮﺭﺍ ﺗﺼﻤﻴﻢ ﮔﺮﻓـﺖ‬
‫ﺗﺎ ﺩﺭ ﻣﺤﺎﺳﺒﻪ ﺍﻣﺘﻴﺎﺯ ﺍﻳﻦﮔﻮﻧﻪ ﺷﺮﻛﺖﻫﺎ‪ ,‬ﺑﻪ ﺟﺎﻱ ﻣﻨﻈﻮﺭ ﻧﻤﻮﺩﻥ "ﻣﺎﻧﺪ ‪‬ﻩ ﻣﺸﻤﻮﻝ ﻣﺎﻟﻴﺎﺕ" ﻣﻨﺪﺭﺝ ﺩﺭ ﺑﺮﮒ ﻣﺎﻟﻴـﺎﺕ ﻗﻄﻌـﻲ‪,‬‬
‫ﺩﺭﺁﻣﺪ ﻣﺸﻤﻮﻝ ﻣﺎﻟﻴﺎﺕ ﺁﻧﻬﺎ ﺭﺍ ﻗﺒﻞ ﺍﺯ ﻛﺴﺮ ﻣﻌﺎﻓﻴﺖ ﺩﺭ ﻧﻈﺮ ﮔﻴﺮﺩ‪.‬ﺑﺪﻳﻬﯽ ﺍﺳﺖ ﺩﺭ ﺍﻇﻬﺎﺭﻧﺎﻣﻪﻫﺎﯼ ﻣﺎﻟﻴﺎﺗﯽ ﻫﻤـﺎﻥ "ﺩﺭﺁﻣـﺪ‬
‫ﻣﺸﻤﻮﻝ ﻣﺎﻟﻴﺎﺕ"ﺩﺭ ﻧﻈﺮ ﮔﺮﻓﺘﻪ ﺧﻮﺍﻫﺪ ﺷﺪ‪ .‬ﺍﺯ ﺍﻳﻨﺮﻭ ﺍﺯ ﺗﺎﺭﻳﺦ ‪ ١٣٨٦/٧/١٤‬ﺍﻳﻦ ﺭﻭﻳﻪ ﺑﺮﺍﻱ ﺗﻤﺎﻣﻲ ﺷﺮﻛﺖﻫﺎ ﺑﻪ ﺍﺟـﺮﺍ ﺩﺭ‬
‫ﺧﻮﺍﻫﺪ ﺁﻣﺪ‪.‬‬
‫ﺗﺒﺼﺮﻩ ‪ :٣‬ﺟﻬﺖ ﺍﻳﺠﺎﺩ ﺗﺴﻬﻴﻼﺕ ﺑﻴﺸﺘﺮ ﺑﺮﺍﯼ ﺷﺮﮐﺖﻫﺎﯼ ﺍﻧﻔﻮﺭﻣﺎﺗﻴﮑﯽ ﻣﺘﻘﺎﺿﯽ ﺭﺗﺒـﻪﺑﻨـﺪﯼ ﻭ ﺍﺣـﺮﺍﺯ ﺻـﻼﺣﻴﺖ‪ ،‬ﺩﺭ‬
‫ﺗﺒﺼﺮﻩ ‪ ١‬ﺫﻳﻞ ﺁﺋﻴﻦﻧﺎﻣﻪ ﻓﻮﻕ‪ ،‬ﺷﺮﻁ ﺩﺍﺭﺍ ﺑﻮﺩﻥ ﺣﺪﺍﻗﻞ ‪ ١٠‬ﺳﺎﻝ ﺳﺎﺑﻘﻪ ﮐﺎﺭ ﺩﺭ ﺯﻣﻴﻨﻪ ﮐﺎﻣﭙﻴﻮﺗﺮ ﭘﺲ ﺍﺯ ﺍﺧﺬ ﻣـﺪﺭﮎ ﻓـﻮﻕ‬
‫ﺩﻳﭙﻠﻢ ﮐﺎﻣﭙﻴﻮﺗﺮ ﺑﻪ ﺩﺍﺭﺍ ﺑﻮﺩﻥ ﺣﺪﺍﻗﻞ ‪ ١٠‬ﺳﺎﺑﻘﻪ ﮐﺎﺭ ﺩﺭ ﺯﻣﻴﻨﻪ ﮐﺎﻣﭙﻴﻮﺗﺮ ﺑﺪﻭﻥ ﻗﻴﺪ "ﭘﺲ ﺍﺯ ﺍﺧﺬ ﻣﺪﺭﮎ" ﺗﻐﻴﻴﺮ ﻣﯽﻳﺎﺑﺪ‪.‬ﺍﻳـﻦ‬
‫ﺭﻭﻳﻪ ﺍﺯ ﺗﺎﺭﻳﺦ ‪ ١٣٨٦/٨/١٢‬ﺑﻪ ﻣﺮﺣﻠﻪ ﺍﺟﺮﺍ ﺩﺭ ﺧﻮﺍﻫﺪ ﺁﻣﺪ‪.‬‬