{"id":65750,"date":"2023-11-06T07:09:29","date_gmt":"2023-11-06T07:09:29","guid":{"rendered":"https:\/\/insurancediwan.gov.iq\/?p=65750"},"modified":"2025-01-19T10:20:07","modified_gmt":"2025-01-19T10:20:07","slug":"pos-%d8%a2%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%af%d9%81%d8%b9-%d8%a7%d9%84%d8%a7%d9%84%d9%83%d8%aa%d8%b1%d9%88%d9%86%d9%8a-%d8%a8%d9%86%d8%b8%d8%a7%d9%85","status":"publish","type":"post","link":"https:\/\/insurancediwan.gov.iq\/?p=65750&lang=ar","title":{"rendered":"POS \u0622\u0644\u064a\u0629 \u0627\u0644\u062f\u0641\u0639 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0628\u0646\u0638\u0627\u0645"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"65750\" class=\"elementor elementor-65750\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7baf062 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7baf062\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-87aeedc\" data-id=\"87aeedc\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3e2d9028 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"3e2d9028\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\n<p>\u00a0<\/p>\n\n<p class=\"has-text-align-right\">\u0627\u0644\u0627\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0645\u062a\u062e\u0630\u0629 \u0644\u0644\u062a\u0641\u0639\u064a\u0644 \u0627\u0644\u0639\u0645\u0644 \u0628\u0646\u0638\u0627\u0645 \u0627\u0644\u062f\u0641\u0639 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a (POS) \u0627\u0644\u0630\u064a \u062a\u0628\u0646\u062a\u0647 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0636\u0645\u0646 \u0627\u0644\u0645\u0646\u0647\u0627\u062c \u0627\u0644\u0648\u0632\u0627\u0631\u064a \u0641\u064a \u0645\u062d\u0648\u0631 \u0627\u0644\u0625\u0635\u0644\u0627\u062d\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u0625\u0644\u0632\u0627\u0645 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0643\u0627\u0641\u0640\u0629 \u0628\u0647\u0627\u060c \u0648\u062a\u0636\u0645\u0646\u062a \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0645\u0627 \u064a\u0623\u062a\u064a:<br \/>\u0623\u0648\u0644\u064b\u0627:<br \/>1- \u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0648\u0627\u0644\u0625\u0639\u0645\u0627\u0645\u0627\u062a \u0627\u0644\u0635\u0627\u062f\u0631\u0629 \u0639\u0646 \u0627\u0644\u0628\u0646\u0643 \u0627\u0644\u0645\u0631\u0643\u0632\u064a \u0627\u0644\u0639\u0631\u0627\u0642\u064a \u0648\u0627\u0644\u0623\u0645\u0627\u0646\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0648\u0632\u0631\u0627\u0621 \u0648\u0627\u0644\u062c\u0647\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u0639\u0644\u0627\u0642\u0629\u060c \u0628\u0645\u0627 \u064a\u0633\u0647\u0645 \u0641\u064a \u0633\u0631\u0639\u0629 \u0625\u0646\u062c\u0627\u0632 \u062a\u0637\u0628\u064a\u0642 \u0627\u0646\u0638\u0645\u0629 \u0627\u0644\u062f\u0641\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u060c \u0628\u0645\u0627 \u0641\u064a\u0647\u0627 \u0646\u0642\u0627\u0637 \u0627\u0644\u0628\u064a\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a (POS) \u0648\u0628\u062e\u0644\u0627\u0641\u0647 \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u062a\u0644\u0643\u0626\u064a\u0646\u060c \u0648\u0641\u0642\u0627\u064b \u0644\u0644\u0642\u0627\u0646\u0648\u0646.<br \/>2- \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0623\u062f\u0648\u0627\u062a \u0627\u0644\u062f\u0641\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0645\u0646 \u0642\u0628\u0644 \u0644\u062c\u0627\u0646 \u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0648\u0644\u062c\u0627\u0646 \u0627\u0644\u062a\u0646\u0641\u064a\u0630 \u0623\u0645\u0627\u0646\u0629\u060c \u0639\u0644\u0649 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062f\u0641\u0639 \u0643\u0627\u0641\u0629\u060c \u0628\u0639\u062f \u0645\u0636\u064a (6) \u0623\u0634\u0647\u0631 \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u0635\u062f\u0648\u0631 \u0647\u0630\u0627 \u0627\u0644\u0642\u0631\u0627\u0631.<br \/>3- \u0625\u064a\u062f\u0627\u0639 \u0627\u0644\u0645\u0643\u0627\u0641\u0622\u062a \u0648\u0627\u0644\u062d\u0648\u0627\u0641\u0632 \u0648\u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0648\u0623\u062c\u0648\u0631 \u0627\u0644\u0633\u0627\u0639\u0627\u062a \u0627\u0644\u0625\u0636\u0627\u0641\u064a\u0629 \u0627\u0644\u0645\u0645\u0646\u0648\u062d\u0629 \u0644\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0648\u0627\u0644\u0645\u0643\u0644\u0641\u064a\u0646 \u0628\u062e\u062f\u0645\u0629 \u0639\u0627\u0645\u0629\u060c \u0628\u0646\u0633\u0628\u0629 \u0644\u0627 \u062a\u0642\u0644 \u0639\u0646 (20%) \u0645\u0646\u0647\u0627 \u0641\u064a \u062d\u0633\u0627\u0628\u0627\u062a\u0647\u0645 \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629\u060c \u0639\u0644\u0649 \u0623\u0646 \u064a\u062a\u0645 \u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0647\u0627 \u0644\u0644\u062f\u0641\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u062d\u0635\u0631\u064b\u0627 \u0648\u0639\u062f\u0645 \u062c\u0648\u0627\u0632 \u0633\u062d\u0628\u0647\u0627 \u0646\u0642\u062f\u064b\u0627.<br \/>4- \u0627\u0639\u062a\u0645\u0627\u062f \u0646\u0638\u0645 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0648\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0644\u0644\u062c\u0648\u0627\u0646\u0628 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0648\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a\u060c \u062a\u0633\u0627\u0647\u0645 \u0641\u064a \u0633\u0647\u0648\u0644\u0629 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0623\u0633\u0627\u0644\u064a\u0628 \u0627\u0644\u062f\u0641\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0648\u0627\u0644\u062c\u0628\u0627\u064a\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629.<br \/>\u062b\u0627\u0646\u064a\u0627\u064b: \u064a\u062a\u0648\u0644\u0649 \u0627\u0644\u0628\u0646\u0643 \u0627\u0644\u0645\u0631\u0643\u0632\u064a \u0627\u0644\u0639\u0631\u0627\u0642\u064a \u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0643\u0627\u0641\u0629 \u0644\u062f\u0639\u0645 \u062a\u0637\u0628\u064a\u0642 \u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u062f\u0641\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u060c \u0628\u0645\u0627 \u0641\u064a\u0647\u0627 \u0646\u0642\u0627\u0637 \u0627\u0644\u0628\u064a\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a (POS) \u0648\u0641\u0642\u064b\u0627 \u0644\u0644\u0642\u0627\u0646\u0648\u0646 \u0648\u0628\u0636\u0645\u0646\u0647\u0627 \u0627\u0644\u0622\u062a\u064a:<br \/>1- \u0627\u0644\u062a\u0646\u0633\u064a\u0642 \u0645\u0639 \u0627\u0644\u062c\u0647\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0644\u0645\u0645\u0627\u0631\u0633\u0629 \u062f\u0648\u0631 \u0641\u0639\u0627\u0644 \u0641\u064a \u062f\u0639\u0645 \u0645\u0634\u0627\u0631\u064a\u0639 \u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u062f\u0641\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0648\u0631\u0633\u0645 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0648\u0637\u0646\u064a\u0629 \u0644\u0644\u0645\u062f\u0641\u0648\u0639\u0627\u062a \u0648\u062a\u0630\u0644\u064a\u0644 \u0627\u0644\u0639\u0642\u0628\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0648\u0627\u062c\u0647 \u0639\u0645\u0644 \u0627\u0644\u0645\u0633\u062a\u0641\u064a\u062f\u064a\u0646 \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0623\u0646\u0638\u0645\u0629.<br \/>2- \u062d\u0635\u0631 \u062c\u0645\u064a\u0639 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0642\u062f\u0645\u0629 \u0648\u0623\u0646\u0648\u0627\u0639\u0647\u0627 \u0648\u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0648\u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0633\u062a\u0648\u0641\u0627\u0629 \u0645\u0646 \u0627\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646\u060c \u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0639\u062f\u062f \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0644\u0643\u0640\u0644 \u062e\u0640\u062f\u0645\u0640\u0629 \u0645\u0640\u0646 \u0627\u0644\u062e\u0640\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0642\u062f\u0645\u0629\u060c \u0648\u0648\u0636\u0639 \u0633\u064a\u0627\u0633\u0629 \u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u0639\u0645\u0640\u0648\u0644\u0627\u062a \u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062f\u0641\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0644\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0645\u0633\u062a\u062d\u0635\u0644\u0629 \u0644\u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629\u060c \u0639\u0644\u0649 \u0648\u0641\u0642 \u0645\u0627 \u062c\u0627\u0621 \u0628\u0643\u062a\u0627\u0628 \u0627\u0644\u0623\u0645\u0627\u0646\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0648\u0632\u0631\u0627\u0621 \u0641\u064a 14 \u0623\u064a\u0644\u0648\u0644 2023.<br \/>3- \u062a\u0646\u0638\u064a\u0645 \u0648\u0631\u0634 \u0639\u0645\u0644\u060c \u062a\u0636\u0645 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0648\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062f\u0641\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0648\u0627\u062a\u062d\u0627\u062f \u0627\u0644\u063a\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0646\u0642\u0627\u0628\u0627\u062a \u0648\u0630\u0648\u064a \u0627\u0644\u0639\u0644\u0627\u0642\u0629\u060c \u0644\u062a\u0642\u062f\u064a\u0645 \u0623\u0641\u0643\u0627\u0631\u0647\u0645 \u0648\u0645\u0642\u062a\u0631\u062d\u0627\u062a\u0647\u0645 \u0641\u064a \u0645\u062c\u0627\u0644 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062d\u0648\u0627\u0641\u0632 \u0648\u0627\u0644\u062a\u0633\u0647\u064a\u0644\u0627\u062a \u0627\u0644\u062a\u064a \u0645\u0646 \u0627\u0644\u0645\u0645\u0643\u0640\u0646 \u0627\u0639\u062a\u0645\u0627\u062f\u0647\u0627 \u0641\u064a \u0625\u0646\u062c\u0627\u062d \u0627\u0644\u0645\u0634\u0631\u0648\u0639 \u0648\u062a\u0642\u062f\u064a\u0645\u0647\u0627 \u0644\u0645\u062a\u062e\u0630\u064a \u0627\u0644\u0642\u0631\u0627\u0631.<br \/>4- \u0627\u0633\u062a\u0643\u0645\u0627\u0644 \u062a\u0642\u064a\u064a\u0645 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062f\u0641\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0648\u0641\u0642 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u0648\u0636\u0648\u0639\u0629 \u0644\u0647\u0630\u0627 \u0627\u0644\u063a\u0631\u0636\u060c \u0648\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0645\u0648\u0642\u0641 \u0645\u0646 \u062a\u0631\u062e\u064a\u0635\u0647\u0627 \u0639\u0644\u0649 \u0648\u0641\u0642 \u0645\u0627 \u062a\u0633\u0641\u0631 \u0639\u0646\u0647 \u0646\u062a\u0627\u0626\u062c \u0627\u0644\u062a\u0642\u064a\u064a\u0645.<br \/>5- \u0627\u0644\u0625\u0633\u0631\u0627\u0639 \u0628\u0627\u0633\u062a\u0643\u0645\u0627\u0644 \u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0645\u0642\u062f\u0645\u0629 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062c\u062f\u064a\u062f\u0629\u060c \u0627\u0644\u062a\u064a \u062a\u0631\u063a\u0628 \u0641\u064a \u0627\u0644\u062f\u062e\u0648\u0644 \u0644\u0644\u0633\u0648\u0642 \u0648\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062e\u062f\u0645\u0629 \u0648\u0641\u0642 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u0648\u0636\u0648\u0639\u0629\u060c \u0628\u0645\u0627 \u064a\u0636\u0645\u0646 \u0627\u0633\u062a\u0642\u0637\u0627\u0628 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0631\u0635\u064a\u0646\u0629 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0645\u062c\u0627\u0644 \u0648\u062a\u0639\u0632\u064a\u0632 \u0645\u0628\u062f\u0623 \u0627\u0644\u0645\u0646\u0627\u0641\u0633\u0629\u060c \u0628\u0645\u0627 \u064a\u062d\u0642\u0642 \u062a\u0642\u062f\u064a\u0645 \u0623\u0641\u0636\u0644 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0628\u0623\u0642\u0644\u0651 \u0627\u0644\u0623\u0633\u0639\u0627\u0631 \u0644\u0644\u0645\u0648\u0637\u0646\u064a\u0646.<br \/>6- \u0627\u0633\u062a\u0643\u0645\u0627\u0644 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u062a\u0639\u0631\u0641\u0629 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062f\u0641\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u060c \u0628\u062c\u0633\u0628 \u0637\u0628\u064a\u0639\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0648\u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0645\u0633\u062a\u062d\u0635\u0644\u0629 \u0644\u0644\u0642\u0637\u0627\u0639\u064a\u0646 \u0627\u0644\u0639\u0627\u0645 \u0648\u0627\u0644\u062e\u0627\u0635\u060c \u0641\u064a \u0645\u0648\u0639\u062f \u0623\u0642\u0635\u0627\u0647 15\u0643\u0627\u0646\u0648\u0646 \u0627\u0644\u0623\u0648\u0644 2023.<br \/>\u062b\u0627\u0644\u062b\u0627\u064b: \u064a\u062a\u0648\u0644\u0649 \u0627\u0644\u0628\u0646\u0643 \u0627\u0644\u0645\u0631\u0643\u0632\u064a \u0627\u0644\u0639\u0631\u0627\u0642\u064a \u0625\u0644\u0632\u0627\u0645 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0643\u0627\u0641\u0629\u060c \u0628\u0627\u062a\u062e\u0627\u0630 \u062c\u0645\u064a\u0639 \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0644\u0640\u062f\u0639\u0640\u0645 \u062a\u0637\u0628\u064a\u0642 \u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u062f\u0641\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u060c \u0628\u0645\u0627 \u0641\u064a\u0647\u0627 \u0646\u0642\u0627\u0637 \u0627\u0644\u0628\u064a\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a (POS)\u060c \u0648\u0628\u0636\u0645\u0646\u0647\u0627 \u0627\u0644\u0622\u062a\u064a:<br \/>1- \u062a\u0628\u0633\u064a\u0637 \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0641\u062a\u062d \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629 \u0644\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646 \u0648\u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0645\u0647\u0646\u060c \u0645\u0639 \u062f\u0631\u0627\u0633\u0629 \u0625\u0645\u0643\u0627\u0646\u064a\u0629 \u0623\u0646 \u062a\u0643\u0648\u0646 \u0639\u0645\u0648\u0644\u0627\u062a \u0641\u062a\u062d \u0627\u0644\u062d\u0633\u0627\u0628 \u0648\u0625\u0635\u062f\u0627\u0631 \u0627\u0644\u0628\u0637\u0627\u0642\u0629 (\u0645\u062c\u0627\u0646\u064a\u0629 \u0623\u0648 \u0628\u0623\u0633\u0639\u0627\u0631 \u0631\u0645\u0632\u064a\u0629)\u060c \u0648\u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0645\u0639 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0643\u0627\u0641\u0629\u061b \u0644\u0645\u0646\u062d \u062a\u0633\u0647\u064a\u0644\u0627\u062a \u0627\u0626\u062a\u0645\u0627\u0646\u064a\u0629 \u0642\u0635\u064a\u0631\u0629 \u0623\u0648 \u0645\u062a\u0648\u0633\u0637\u0629 \u0644\u0623\u0635\u062d\u0627\u0628 \u0647\u0630\u0647 \u0627\u0644\u0645\u0635\u0627\u0644\u062d\u060c \u0628\u0645\u0627 \u064a\u0636\u0645\u0646 \u0627\u0644\u0627\u0633\u062a\u0641\u0627\u062f\u0629 \u0645\u0640\u0646 \u0648\u062c\u0640\u0648\u062f \u062d\u0633\u0627\u0628\u0627\u062a\u0647\u0645 \u0648\u062a\u062d\u0641\u064a\u0632\u0647\u0645 \u0644\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0640\u062f\u0641\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a.<br \/>2- \u0627\u0639\u062a\u0645\u0627\u062f \u062e\u062f\u0645\u0629 \u0627\u0644\u0645\u0643\u0627\u062a\u0628 \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629 \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0627\u0644\u0641\u0631\u0648\u0639\u060c \u0648\u0627\u0644\u0627\u0646\u062a\u0642\u0627\u0644 \u0645\u064a\u062f\u0627\u0646\u064a\u0651\u064b\u0627 \u0625\u0644\u0649 \u0627\u0644\u062c\u0627\u0645\u0639\u0627\u062a \u0648\u0627\u0644\u0645\u0639\u0627\u0647\u062f \u0648\u0645\u0631\u0627\u0643\u0632 \u0627\u0644\u062a\u0633\u0648\u0642 \u0648\u0627\u0644\u0645\u0631\u0627\u0643\u0632 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u063a\u064a\u0631\u0647\u0627\u060c \u0644\u063a\u0631\u0636 \u062a\u0634\u062c\u064a\u0639 \u0641\u062a\u062d \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629 \u0625\u0644\u0649 \u0627\u0644\u0632\u0628\u0627\u0626\u0646 \u0648\u062a\u0632\u0648\u064a\u062f\u0647\u0645 \u0628\u0627\u0644\u0628\u0637\u0627\u0642\u0627\u062a \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 (\u0645\u062c\u0627\u0646\u064b\u0627 \u0623\u0648 \u0628\u0623\u0633\u0639\u0627\u0631 \u0631\u0645\u0632\u064a\u0629).<br \/>3- \u062f\u0631\u0627\u0633\u0629 \u0625\u0645\u0643\u0627\u0646\u064a\u0629 \u0634\u0645\u0648\u0644 \u0627\u0644\u0625\u064a\u062f\u0627\u0639\u0627\u062a \u0627\u0644\u0645\u062a\u0623\u062a\u064a\u0629 \u0645\u0646 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629\u060c \u0627\u0644\u062a\u064a \u062a\u0632\u064a\u062f \u0639\u0646 \u0645\u0628\u0644\u063a \u0645\u0639\u064a\u0646 \u0648\u062a\u0628\u0642\u0649 \u0641\u064a \u0627\u0644\u062d\u0633\u0627\u0628 \u0641\u062a\u0631\u0629 \u0645\u0646 \u0627\u0644\u0632\u0645\u0646\u060c \u0628\u0648\u0635\u0641\u0647\u0627 \u0625\u064a\u062f\u0627\u0639\u0627\u062a \u062a\u0648\u0641\u064a\u0631\u060c \u0648\u062a\u0645\u0646\u062d \u0628\u0645\u0648\u062c\u0628\u0647\u0627 \u0641\u0648\u0627\u0626\u062f \u0623\u0648 \u0645\u0632\u0627\u064a\u0627 \u0645\u0639\u064a\u0646\u0629.<br \/>4- \u0625\u0644\u0632\u0627\u0645 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0648\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062f\u0641\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0628\u062a\u0648\u0641\u064a\u0631 \u062a\u0637\u0628\u064a\u0642 \u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a (\u0645\u062c\u0627\u0646\u064a) \u0639\u0644\u0649 \u0627\u0644\u0647\u0627\u062a\u0641 \u0627\u0644\u0646\u0642\u0627\u0644\u060c \u064a\u062a\u064a\u062d \u0644\u0644\u0632\u0628\u0627\u0626\u0646 \u0627\u0644\u062f\u0641\u0639 \u0628\u0648\u0627\u0633\u0637\u0629 \u0627\u0644\u0647\u0627\u062a\u0641 \u0648\u0627\u0644\u0627\u0633\u062a\u0639\u0644\u0627\u0645 \u0639\u0646 \u0623\u0631\u0635\u062f\u062a\u0647\u0645 \u0648\u062a\u0639\u0627\u0645\u0644\u0627\u062a\u0647\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u0625\u0639\u062f\u0627\u062f \u062a\u0642\u0627\u0631\u064a\u0631 \u0628\u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631 \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u062f\u0641\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u060c \u0648\u0645\u0646\u0647\u0627 \u0646\u0642\u0627\u0637 \u0627\u0644\u0628\u064a\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a (POS).<br \/>5- \u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0645\u0644\u0627\u0626\u0645\u0629 \u0628\u0635\u062f\u062f \u0627\u0644\u0639\u0642\u0648\u062f \u0627\u0644\u0627\u062d\u062a\u0643\u0627\u0631\u064a\u0629 \u0627\u0644\u0645\u0628\u0631\u0645\u0629 \u0645\u0639 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062f\u0641\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u060c \u0628\u0645\u0627 \u064a\u0636\u0645\u0646 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0646\u0627\u0641\u0633\u0629 \u0648\u0645\u0646\u0639 \u0627\u0644\u0627\u062d\u062a\u0643\u0627\u0631 \u0631\u0642\u0645 14 \u0644\u0633\u0646\u0629 2010.<br \/>6- \u062a\u0643\u062b\u064a\u0641 \u062d\u0645\u0644\u0627\u062a \u0627\u0644\u062a\u0648\u0639\u064a\u0629 \u0627\u0644\u0625\u0639\u0644\u0627\u0645\u064a\u0629 \u0644\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646\u060c \u0628\u0641\u0648\u0627\u0626\u062f \u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u062f\u0641\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0648\u0637\u0631\u064a\u0642\u0629 \u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0647\u0627\u060c \u0628\u0645\u0627 \u0641\u064a\u0647\u0627 \u0646\u0642\u0627\u0637 \u0627\u0644\u0628\u064a\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a (POS) \u0628\u0627\u0644\u062a\u0646\u0633\u064a\u0642 \u0628\u064a\u0646 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0648\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062f\u0641\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a.<br \/>7- \u0625\u0644\u0632\u0627\u0645 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062f\u0641\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0628\u062a\u0648\u0641\u064a\u0631 \u0645\u0631\u0643\u0632 \u062e\u062f\u0645\u0629 \u0627\u0644\u0632\u0628\u0627\u0626\u0646 \u0639\u0644\u0649 \u0645\u062f\u0627\u0631 \u0627\u0644\u0633\u0627\u0639\u0629\u060c \u0644\u062a\u0633\u0647\u064a\u0644 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062f\u0641\u0639 \u0648\u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u0645\u0634\u0627\u0643\u0644 \u0627\u0644\u0622\u0646\u064a\u0629 \u0627\u0644\u062d\u0627\u0635\u0644\u0629 \u0641\u064a \u0627\u0644\u062f\u0641\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a.<br \/>\u0631\u0627\u0628\u0639\u064b\u0627: \u062a\u062a\u0648\u0644\u0649 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0627\u062a\u0635\u0627\u0644\u0627\u062a \u0648\u0647\u064a\u0623\u0629 \u0627\u0644\u0625\u0639\u0644\u0627\u0645 \u0648\u0627\u0644\u0627\u062a\u0635\u0627\u0644\u0627\u062a \u0643\u064f\u0644\u0651\u064c \u0628\u062d\u0633\u0628 \u0627\u062e\u062a\u0635\u0627\u0635\u0647\u060c \u062a\u0648\u0641\u064a\u0631 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a \u0628\u0623\u0633\u0639\u0627\u0631 \u0645\u0646\u0627\u0633\u0628\u0629 \u0644\u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u0648\u0627\u0642\u0639 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629\u060c \u0628\u0645\u0627 \u064a\u0636\u0645\u0646 \u062f\u0639\u0645 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0648\u0645\u0632\u0627\u0645\u0646\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0648\u0627\u0644\u062a\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0628\u0627\u0644\u0633\u0631\u0639\u0629 \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629.<br \/>\u062e\u0627\u0645\u0633\u064b\u0627: \u0627\u0644\u0632\u0627\u0645 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u062a\u0631\u0628\u0648\u064a\u0629 \u0627\u0644\u062e\u0627\u0635\u0629 \u0648\u0627\u0644\u062c\u0627\u0645\u0639\u0627\u062a \u0648\u0627\u0644\u0643\u0644\u064a\u0627\u062a \u0627\u0644\u0623\u0647\u0644\u064a\u0629\u060c \u0648\u0645\u062d\u0637\u0627\u062a \u062a\u062c\u0647\u064a\u0632 \u0627\u0644\u0648\u0642\u0648\u062f \u0648\u0627\u0644\u0645\u0631\u0627\u0643\u0632 \u0648\u0627\u0644\u0645\u062d\u0644\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0628\u0623\u0646\u0648\u0627\u0639\u0647\u0627\u060c \u0648\u0627\u0644\u0645\u0637\u0627\u0639\u0645 \u0648\u0627\u0644\u0635\u064a\u062f\u0644\u064a\u0627\u062a \u0648\u0627\u0644\u0639\u064a\u0627\u062f\u0627\u062a \u0627\u0644\u0637\u0628\u064a\u0629 \u0627\u0644\u062e\u0627\u0635\u0629 \u0648\u0627\u0644\u0645\u0630\u0627\u062e\u0631 \u0648\u0645\u0646\u0627\u0641\u0630 \u0627\u0644\u062a\u0633\u0648\u064a\u0642 \u0628\u0627\u0644\u062c\u0645\u0644\u0629 \u0648\u0627\u0644\u0645\u0641\u0631\u062f \u0643\u0627\u0641\u0629\u060c \u0648\u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0647\u0646 \u0648\u063a\u064a\u0631\u0647\u0627 \u0627\u0644\u062a\u064a \u062a\u0642\u062a\u0636\u064a \u0627\u0644\u062f\u0641\u0639 \u0644\u0645\u0635\u0644\u062d\u062a\u0647\u0627 \u0641\u064a \u062d\u062f\u0648\u062f \u0623\u0645\u0627\u0646\u0629 \u0628\u063a\u062f\u0627\u062f \u0648\u0645\u0631\u0627\u0643\u0632 \u0627\u0644\u0645\u062d\u0627\u0641\u0638\u0627\u062a \u0648\u0627\u0644\u0623\u0642\u0636\u064a\u0629 \u0641\u064a \u0623\u0646\u062d\u0627\u0621 \u0627\u0644\u0639\u0631\u0627\u0642 \u062c\u0645\u064a\u0639\u0627\u064b\u060c \u0628\u0623\u0646\u0652 \u064a\u0643\u0648\u0646 \u0647\u0646\u0627\u0644\u0643 \u062d\u062f\u0651\u064c \u0623\u062f\u0646\u0649 \u0645\u0646 \u0645\u0628\u0627\u0644\u063a \u0645\u062a\u062d\u0635\u0644\u0627\u062a\u0647\u0627 \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u0639\u0646 \u0637\u0631\u064a\u0642 \u0646\u0638\u0627\u0645 \u0646\u0642\u0627\u0637 \u0627\u0644\u0628\u064a\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a (POS) \u0628\u0639\u062f \u062a\u062d\u062f\u064a\u062f\u0647\u0627 \u0645\u0646 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0642\u0637\u0627\u0639\u064a\u0629 \u0627\u0644\u0645\u0639\u0646\u064a\u0629\u060c \u0648\u0639\u0631\u0636\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0648\u0632\u0627\u0631\u064a \u0644\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u060c \u0643\u0634\u0631\u0637 \u0644\u062a\u062c\u062f\u064a\u062f \u0631\u062e\u0635 \u0627\u0644\u0639\u0645\u0644 \u0623\u0648 \u0625\u062c\u0627\u0632\u0627\u062a \u0645\u0645\u0627\u0631\u0633\u0629 \u0627\u0644\u0645\u0647\u0646\u0629.<br \/>\u0633\u0627\u062f\u0633\u064b\u0627: \u0639\u0644\u0649 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0630\u0627\u062a \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0625\u0644\u0632\u0627\u0645 \u062c\u0645\u064a\u0639 \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0646\u0634\u0627\u0637\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0628\u062a\u0633\u062c\u064a\u0644 \u0643\u064a\u0627\u0646\u0627\u062a\u0647\u0645 \u0641\u064a \u0627\u0644\u0633\u062c\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u060c \u0648\u062a\u0633\u062c\u064a\u0644 \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0647\u0646 \u0644\u062f\u0649 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0642\u0637\u0627\u0639\u064a\u0629 \u0627\u0644\u0645\u062e\u062a\u0635\u0629\u060c \u0645\u0639 \u0627\u0634\u062a\u0631\u0627\u0637 \u0641\u062a\u062d \u062d\u0633\u0627\u0628 \u0645\u0635\u0631\u0641\u064a \u0643\u0623\u062d\u062f \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0623\u0648 \u062a\u0631\u062e\u064a\u0635 \u0645\u0645\u0627\u0631\u0633\u0629 \u0627\u0644\u0645\u0647\u0646\u0629.<br \/>\u0633\u0627\u0628\u0639\u064b\u0627: \u0642\u064a\u0627\u0645 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0639\u0645\u0644 \u0648\u0627\u0644\u0634\u0624\u0648\u0646 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629\/ \u062f\u0627\u0626\u0631\u0629 \u0627\u0644\u062a\u0642\u0627\u0639\u062f \u0648\u0627\u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a \u0644\u0644\u0639\u0645\u0627\u0644\u060c \u0628\u0625\u0644\u0632\u0627\u0645 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0644\u062a\u0633\u062f\u064a\u062f \u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a \u0644\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0641\u064a\u0647\u0627 \u0639\u0646 \u0637\u0631\u064a\u0642 \u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u062f\u0641\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a.<br \/>\u062b\u0627\u0645\u0646\u064b\u0627: \u0639\u0644\u0649 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0641\u0631\u0636 \u0623\u062c\u0648\u0631 \u0625\u0636\u0627\u0641\u064a\u0629 \u0628\u0646\u0633\u0628\u0629 \u0644\u0627 \u062a\u062a\u062c\u0627\u0648\u0632 (5%) \u0645\u0646 \u0642\u064a\u0645 \u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0628\u0627\u0644\u062a\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629\u060c \u0645\u0642\u0627\u0631\u0646\u0629\u064b \u0645\u0639 \u0645\u062b\u064a\u0644\u0627\u062a\u0647\u0627 \u0627\u0644\u0645\u0633\u062a\u0648\u0641\u0627\u0629 \u0639\u0646 \u0637\u0631\u064a\u0642 \u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u062f\u0641\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u060c \u062a\u0634\u062c\u064a\u0639\u064b\u0627 \u0644\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646\u061b \u0644\u0623\u062c\u0644 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u062f\u0641\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0628\u062f\u0644\u064b\u0627 \u0645\u0646 \u0627\u0644\u062f\u0641\u0639 \u0627\u0644\u0646\u0642\u062f\u064a.<br \/>\u062a\u0627\u0633\u0639\u0627\u064b: \u064a\u064f\u0646\u0641\u0630 \u0647\u0630\u0627 \u0627\u0644\u0642\u0631\u0627\u0631 \u0628\u062f\u0621\u064b\u0627 \u0645\u0646 1 \u0643\u0627\u0646\u0648\u0646 \u0627\u0644\u0623\u0648\u0644 2023.<\/p>\n<p class=\"has-text-align-right\"><br \/><br \/><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2329dc5c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2329dc5c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-772f1f53\" data-id=\"772f1f53\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7de695bb elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"7de695bb\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">- \u0627\u0639\u0644\u0627\u0645 \u062f\u064a\u0648\u0627\u0646 \u0627\u0644\u062a\u0623\u0645\u064a\u0646<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-15671c57 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"15671c57\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-386bd553\" data-id=\"386bd553\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5c0f0396 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"5c0f0396\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">- \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f62c025 elementor-widget__width-initial elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"2f62c025\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.insurancediwan.gov.iq\" target=\"_blank\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">https:\/\/www.insurancediwan.gov.iq<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4a77a9cc elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"4a77a9cc\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">- \u0627\u0644\u0628\u0631\u064a\u062f \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-55020b2e elementor-widget__width-initial elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"55020b2e\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"http:\/\/info@insurancediwan.gov.iq\" target=\"_blank\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">info@insurancediwan.gov.iq<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-41811cb3 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"41811cb3\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">- \u0641\u064a\u0633\u0628\u0648\u0643<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-295843f2 elementor-widget__width-initial elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"295843f2\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.facebook.com\/profile.php?id=100084212625602&#038;mibextid=ZbWKwL\" target=\"_blank\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">https:\/\/www.facebook.com\/profile.php?id=100084212625602&mibextid=ZbWKwL<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u00a0 \u0627\u0644\u0627\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0645\u062a\u062e\u0630\u0629 \u0644\u0644\u062a\u0641\u0639\u064a\u0644 \u0627\u0644\u0639\u0645\u0644 \u0628\u0646\u0638\u0627\u0645 \u0627\u0644\u062f\u0641\u0639 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a (POS) \u0627\u0644\u0630\u064a \u062a\u0628\u0646\u062a\u0647 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0636\u0645\u0646 \u0627\u0644\u0645\u0646\u0647\u0627\u062c \u0627\u0644\u0648\u0632\u0627\u0631\u064a \u0641\u064a \u0645\u062d\u0648\u0631 \u0627\u0644\u0625\u0635\u0644\u0627\u062d\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c <span>&#8230;<\/span><\/p>\n","protected":false},"author":2,"featured_media":65751,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[21],"tags":[],"table_tags":[],"class_list":["post-65750","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-21"],"_links":{"self":[{"href":"https:\/\/insurancediwan.gov.iq\/index.php?rest_route=\/wp\/v2\/posts\/65750","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/insurancediwan.gov.iq\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/insurancediwan.gov.iq\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/insurancediwan.gov.iq\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/insurancediwan.gov.iq\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=65750"}],"version-history":[{"count":25,"href":"https:\/\/insurancediwan.gov.iq\/index.php?rest_route=\/wp\/v2\/posts\/65750\/revisions"}],"predecessor-version":[{"id":65840,"href":"https:\/\/insurancediwan.gov.iq\/index.php?rest_route=\/wp\/v2\/posts\/65750\/revisions\/65840"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/insurancediwan.gov.iq\/index.php?rest_route=\/wp\/v2\/media\/65751"}],"wp:attachment":[{"href":"https:\/\/insurancediwan.gov.iq\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=65750"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/insurancediwan.gov.iq\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=65750"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/insurancediwan.gov.iq\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=65750"},{"taxonomy":"table_tags","embeddable":true,"href":"https:\/\/insurancediwan.gov.iq\/index.php?rest_route=%2Fwp%2Fv2%2Ftable_tags&post=65750"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}