سقف رقم المعاملات للمقاول الذاتي بالمغرب 2026

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1. \u0633\u0642\u0641\u0627 \u0631\u0642\u0645 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a

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\u0646\u0634\u0627\u0637 \u062e\u062f\u0645\u0627\u062a\u064a — 200,000 \u062f\u0631\u0647\u0645

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\u0641\u062a\u0631\u0629 \u0627\u0644\u062d\u0633\u0627\u0628

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\u0627\u0644\u0635\u064a\u063a\u0629

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\u0625\u0630\u0627 \u0631\u0642\u0645 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a > \u0627\u0644\u0633\u0642\u0641 → \u062e\u0637\u0631 \u0641\u0642\u062f\u0627\u0646 \u0627\u0644\u0635\u0641\u0629

3. \u0645\u0627\u0630\u0627 \u064a\u062d\u062f\u062b \u0625\u0630\u0627 \u062a\u062c\u0627\u0648\u0632\u062a \u0627\u0644\u0633\u0642\u0641\u061f

\u062a\u062c\u0627\u0648\u0632 \u0633\u0642\u0641 \u0631\u0642\u0645 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0645\u0646 \u0623\u062e\u0637\u0631 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u062a\u064a \u062a\u0648\u0627\u062c\u0647 \u0627\u0644\u0645\u0642\u0627\u0648\u0644 \u0627\u0644\u0630\u0627\u062a\u064a. \u0625\u0644\u064a\u0643 \u0645\u0627 \u064a\u062d\u062f\u062b \u0639\u0645\u0644\u064a\u0627\u064b:

\u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 \u0645\u0646 \u0627\u0644\u062a\u062c\u0627\u0648\u0632

\u0625\u0630\u0627 \u062a\u062c\u0627\u0648\u0632\u062a \u0627\u0644\u0633\u0642\u0641 \u0644\u0623\u0648\u0644 \u0645\u0631\u0629\u060c \u062a\u062a\u0644\u0642\u0649 \u0625\u0646\u0630\u0627\u0631\u0627\u064b \u0645\u0646 \u0627\u0644\u0633\u062c\u0644 \u0627\u0644\u0648\u0637\u0646\u064a \u0644\u0644\u0645\u0642\u0627\u0648\u0644 \u0627\u0644\u0630\u0627\u062a\u064a (RNAE). \u062a\u062d\u062a\u0641\u0638 \u0628\u0635\u0641\u062a\u0643 \u0644\u0644\u0633\u0646\u0629 \u0627\u0644\u062c\u0627\u0631\u064a\u0629\u060c \u0644\u0643\u0646\u0643 \u0645\u0637\u0627\u0644\u0628 \u0628\u062a\u0633\u0648\u064a\u0629 \u0648\u0636\u0639\u0643:

\u062a\u062a\u0644\u0642\u0649 \u0625\u0634\u0639\u0627\u0631\u0627\u064b \u0631\u0633\u0645\u064a\u0627\u064b \u0645\u0646 RNAE
\u064a\u062c\u0628 \u0627\u0644\u062a\u0635\u0631\u064a\u062d \u0628\u0643\u0627\u0645\u0644 \u0631\u0642\u0645 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0628\u0645\u0627 \u0641\u064a\u0647 \u0627\u0644\u062c\u0632\u0621 \u0627\u0644\u0632\u0627\u0626\u062f
\u064a\u064f\u0637\u0628\u0642 \u0627\u0644\u0627\u0634\u062a\u0631\u0627\u0643 \u0627\u0644\u0623\u062f\u0646\u0649 \u0639\u0644\u0649 \u0643\u0627\u0645\u0644 \u0631\u0642\u0645 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a (1% \u0623\u0648 0.5%)
\u062a\u0648\u0636\u0639 \u062a\u062d\u062a \u0627\u0644\u0645\u0631\u0627\u0642\u0628\u0629 \u0644\u0644\u0633\u0646\u0629 \u0627\u0644\u062a\u0627\u0644\u064a\u0629

\u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629 \u0627\u0644\u0645\u062a\u062a\u0627\u0644\u064a\u0629 \u0645\u0646 \u0627\u0644\u062a\u062c\u0627\u0648\u0632

\u0625\u0630\u0627 \u062a\u062c\u0627\u0648\u0632\u062a \u0627\u0644\u0633\u0642\u0641 \u0633\u0646\u062a\u064a\u0646 \u0645\u062a\u062a\u0627\u0644\u064a\u062a\u064a\u0646\u060c \u0641\u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0647\u064a \u0627\u0644\u0634\u0637\u0628 \u0627\u0644\u062a\u0644\u0642\u0627\u0626\u064a \u0645\u0646 \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0642\u0627\u0648\u0644 \u0627\u0644\u0630\u0627\u062a\u064a. \u0633\u064a\u062a\u0639\u064a\u0646 \u0639\u0644\u064a\u0643 \u0627\u0644\u0627\u0646\u062a\u0642\u0627\u0644 \u0625\u0644\u0649 \u0646\u0638\u0627\u0645 \u0636\u0631\u064a\u0628\u064a \u0639\u0627\u062f\u064a (\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0645\u0647\u0646\u064a \u0623\u0648 \u062a\u0623\u0633\u064a\u0633 \u0634\u0631\u0643\u0629).

\u0639\u0648\u0627\u0642\u0628 \u0627\u0644\u0634\u0637\u0628

\u0627\u0644\u0627\u0646\u062a\u0642\u0627\u0644 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0639\u0627\u062f\u064a\u0629 — \u0633\u062a\u062e\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0645\u0647\u0646\u064a \u0628\u0645\u0639\u062f\u0644\u0627\u062a \u062a\u0635\u0627\u0639\u062f\u064a\u0629 \u062a\u0635\u0644 \u0625\u0644\u0649 38%
\u0627\u0644\u062a\u0632\u0627\u0645 \u0645\u062d\u0627\u0633\u0628\u064a — \u0645\u0633\u0643 \u0645\u062d\u0627\u0633\u0628\u0629 \u0643\u0627\u0645\u0644\u0629 (\u062f\u0641\u062a\u0631 \u064a\u0648\u0645\u064a\u060c \u0645\u064a\u0632\u0627\u0646\u064a\u0629\u060c \u062d\u0633\u0627\u0628 \u0627\u0644\u0646\u062a\u064a\u062c\u0629)
\u0627\u0644\u062e\u0636\u0648\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 — \u0625\u0630\u0627 \u062a\u062c\u0627\u0648\u0632 \u0631\u0642\u0645 \u0645\u0639\u0627\u0645\u0644\u0627\u062a\u0643 \u062d\u062f \u0627\u0644\u0625\u0639\u0641\u0627\u0621
\u0627\u0644\u0631\u0633\u0645 \u0627\u0644\u0645\u0647\u0646\u064a — \u0633\u062a\u0643\u0648\u0646 \u0645\u0637\u0627\u0644\u0628\u0627\u064b \u0628\u0627\u0644\u0631\u0633\u0645 \u0627\u0644\u0645\u0647\u0646\u064a \u0627\u0644\u0633\u0646\u0648\u064a
\u0627\u0634\u062a\u0631\u0627\u0643\u0627\u062a \u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0623\u0639\u0644\u0649 — \u062a\u063a\u064a\u064a\u0631 \u0646\u0638\u0627\u0645 CNSS/AMO

\u0627\u0644\u0634\u0637\u0628 \u0644\u0627 \u064a\u0643\u0648\u0646 \u0641\u0648\u0631\u064a\u0627\u064b: \u064a\u0633\u0631\u064a \u0627\u0628\u062a\u062f\u0627\u0621\u064b \u0645\u0646 \u0641\u0627\u062a\u062d \u064a\u0646\u0627\u064a\u0631 \u0645\u0646 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0648\u0627\u0644\u064a\u0629. \u0644\u062f\u064a\u0643 \u0625\u0630\u0646 \u0648\u0642\u062a \u0644\u0644\u062a\u0646\u0638\u064a\u0645\u060c \u0644\u0643\u0646 \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0642\u062f \u062a\u0643\u0648\u0646 \u0637\u0648\u064a\u0644\u0629 \u0648\u0645\u0643\u0644\u0641\u0629. \u0644\u0630\u0627 \u0645\u0646 \u0627\u0644\u0623\u0641\u0636\u0644 \u0645\u0631\u0627\u0642\u0628\u0629 \u0631\u0642\u0645 \u0645\u0639\u0627\u0645\u0644\u0627\u062a\u0643 \u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u062d\u0642\u064a\u0642\u064a \u0644\u062a\u062c\u0646\u0628 \u0627\u0644\u062a\u062c\u0627\u0648\u0632.

4. \u0644\u0645\u0642\u0627\u0648\u0644: \u062a\u062a\u0628\u0639 \u062a\u0644\u0642\u0627\u0626\u064a \u0644\u0644\u0633\u0642\u0641

\u0644\u0645\u0642\u0627\u0648\u0644 LMOUKAWIL \u0647\u064a \u0623\u0634\u0645\u0644 \u0645\u0646\u0635\u0629 \u0644\u062a\u062f\u0628\u064a\u0631 \u0627\u0644\u0645\u0642\u0627\u0648\u0644\u064a\u0646 \u0627\u0644\u0630\u0627\u062a\u064a\u064a\u0646 \u0628\u0627\u0644\u0645\u063a\u0631\u0628. \u062a\u062a\u0636\u0645\u0646 \u062a\u062a\u0628\u0639\u0627\u064b \u0641\u0648\u0631\u064a\u0627\u064b \u0644\u0631\u0642\u0645 \u0645\u0639\u0627\u0645\u0644\u0627\u062a\u0643 \u0645\u0639 \u062a\u0646\u0628\u064a\u0647\u0627\u062a \u0630\u0643\u064a\u0629 \u0644\u062a\u062c\u0646\u0628 \u0623\u064a \u062a\u062c\u0627\u0648\u0632:

\u0644\u0648\u062d\u0629 \u0642\u064a\u0627\u062f\u0629 \u0641\u0648\u0631\u064a\u0629 — \u0634\u0631\u064a\u0637 \u062a\u0642\u062f\u0645 \u064a\u0639\u0631\u0636 \u0631\u0642\u0645 \u0645\u0639\u0627\u0645\u0644\u0627\u062a\u0643 \u0627\u0644\u062a\u0631\u0627\u0643\u0645\u064a \u0645\u0642\u0627\u0631\u0646\u0629 \u0628\u0627\u0644\u0633\u0642\u0641 (200,000 \u0623\u0648 500,000 \u062f\u0631\u0647\u0645)
\u062a\u0646\u0628\u064a\u0647\u0627\u062a \u0648\u0642\u0627\u0626\u064a\u0629 — \u0639\u0646\u062f \u0628\u0644\u0648\u063a 70% \u0645\u0646 \u0627\u0644\u0633\u0642\u0641 \u062a\u062a\u0644\u0642\u0649 \u062a\u062d\u0630\u064a\u0631\u0627\u064b\u060c \u0648\u0639\u0646\u062f 90% \u062a\u0646\u0628\u064a\u0647 \u062d\u0631\u062c \u064a\u0638\u0647\u0631 \u0639\u0644\u0649 \u0644\u0648\u062d\u0629 \u0627\u0644\u0642\u064a\u0627\u062f\u0629
\u0645\u062d\u0627\u0643\u0627\u0629 \u0642\u0628\u0644 \u0627\u0644\u0641\u0648\u062a\u0631\u0629 — \u0642\u0628\u0644 \u0625\u0646\u0634\u0627\u0621 \u0643\u0644 \u0641\u0627\u062a\u0648\u0631\u0629\u060c \u062a\u0639\u0631\u0636 \u0644\u0643 \u0644\u0645\u0642\u0627\u0648\u0644 \u0627\u0644\u062a\u0631\u0627\u0643\u0645 \u0627\u0644\u062c\u062f\u064a\u062f \u0648\u062a\u0646\u0628\u0647\u0643 \u0625\u0646 \u0643\u0627\u0646\u062a \u0627\u0644\u0641\u0627\u062a\u0648\u0631\u0629 \u0642\u062f \u062a\u062a\u062c\u0627\u0648\u0632 \u0627\u0644\u0633\u0642\u0641
\u0633\u062c\u0644 \u0645\u062a\u0639\u062f\u062f \u0627\u0644\u0633\u0646\u0648\u0627\u062a — \u0642\u0627\u0631\u0646 \u0631\u0642\u0645 \u0645\u0639\u0627\u0645\u0644\u0627\u062a\u0643 \u0645\u0646 \u0633\u0646\u0629 \u0644\u0623\u062e\u0631\u0649 \u0644\u062a\u0648\u0642\u0639 \u0627\u0644\u0627\u062a\u062c\u0627\u0647\u0627\u062a
\u0645\u0644\u062e\u0635 \u0636\u0631\u064a\u0628\u064a \u0641\u0635\u0644\u064a — \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u062f\u0642\u064a\u0642 \u0627\u0644\u0648\u0627\u062c\u0628 \u0627\u0644\u062a\u0635\u0631\u064a\u062d \u0628\u0647 \u0643\u0644 \u0641\u0635\u0644 \u0639\u0644\u0649 ae.gov.ma
\u062a\u062a\u0628\u0639 \u0627\u0644\u0627\u0642\u062a\u0637\u0627\u0639 \u0645\u0646 \u0627\u0644\u0645\u0646\u0628\u0639 — \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0644\u0644\u0633\u0642\u0641 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a\u060c \u062a\u062a\u0627\u0628\u0639 \u0644\u0645\u0642\u0627\u0648\u0644 \u0627\u0644\u062a\u0631\u0627\u0643\u0645 \u0644\u0643\u0644 \u0632\u0628\u0648\u0646 \u0644\u0627\u0642\u062a\u0637\u0627\u0639 30% \u0641\u0648\u0642 80,000 \u062f\u0631\u0647\u0645

\u0645\u0639 \u0644\u0645\u0642\u0627\u0648\u0644\u060c \u0644\u0646 \u062a\u064f\u0641\u0627\u062c\u0623 \u0623\u0628\u062f\u0627\u064b \u0628\u062a\u062c\u0627\u0648\u0632 \u0627\u0644\u0633\u0642\u0641. \u0643\u0644 \u0641\u0627\u062a\u0648\u0631\u0629\u060c \u0643\u0644 \u062f\u0631\u0647\u0645 \u0645\u062d\u0633\u0648\u0628 \u0648\u0645\u0631\u0627\u0642\u0628 \u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u062d\u0642\u064a\u0642\u064a.

5. \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0627\u062a \u0644\u0644\u0628\u0642\u0627\u0621 \u062a\u062d\u062a \u0627\u0644\u0633\u0642\u0641

\u0625\u0644\u064a\u0643 \u0646\u0635\u0627\u0626\u062d \u0639\u0645\u0644\u064a\u0629 \u0644\u062a\u062f\u0628\u064a\u0631 \u0631\u0642\u0645 \u0645\u0639\u0627\u0645\u0644\u0627\u062a\u0643 \u0628\u0630\u0643\u0627\u0621 \u0648\u062a\u062c\u0646\u0628 \u0627\u0644\u062a\u062c\u0627\u0648\u0632:

\u062e\u0637\u0637 \u0644\u0641\u0648\u062a\u0631\u062a\u0643

\u0641\u064a \u0628\u062f\u0627\u064a\u0629 \u0627\u0644\u0633\u0646\u0629\u060c \u0642\u062f\u0651\u0631 \u0631\u0642\u0645 \u0645\u0639\u0627\u0645\u0644\u0627\u062a\u0643 \u0627\u0644\u0645\u062a\u0648\u0642\u0639. \u0625\u0630\u0627 \u0643\u0646\u062a \u062a\u0638\u0646 \u0623\u0646\u0643 \u0633\u062a\u0642\u062a\u0631\u0628 \u0645\u0646 \u0627\u0644\u0633\u0642\u0641\u060c \u0648\u0632\u0639 \u0645\u0634\u0627\u0631\u064a\u0639\u0643 \u0639\u0644\u0649 \u0633\u0646\u062a\u064a\u0646 \u0645\u062f\u0646\u064a\u062a\u064a\u0646 \u0639\u0646\u062f\u0645\u0627 \u064a\u0643\u0648\u0646 \u0630\u0644\u0643 \u0645\u0645\u0643\u0646\u0627\u064b.

\u062a\u0627\u0628\u0639 \u0631\u0642\u0645 \u0645\u0639\u0627\u0645\u0644\u0627\u062a\u0643 \u0634\u0647\u0631\u064a\u0627\u064b

\u0644\u0627 \u062a\u0643\u062a\u0641\u0650 \u0628\u0627\u0644\u062d\u0635\u064a\u0644\u0629 \u0641\u064a \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0633\u0646\u0629. \u0645\u0639 \u0644\u0645\u0642\u0627\u0648\u0644\u060c \u0631\u0627\u0642\u0628 \u0631\u0642\u0645 \u0645\u0639\u0627\u0645\u0644\u0627\u062a\u0643 \u0627\u0644\u062a\u0631\u0627\u0643\u0645\u064a \u0643\u0644 \u0634\u0647\u0631. \u0625\u0630\u0627 \u0628\u0644\u063a\u062a 60% \u0645\u0646 \u0627\u0644\u0633\u0642\u0641 \u0641\u064a \u0645\u0646\u062a\u0635\u0641 \u0627\u0644\u0633\u0646\u0629\u060c \u0641\u0647\u0630\u0627 \u0645\u0624\u0634\u0631 \u0639\u0644\u0649 \u0623\u0646\u0643 \u064a\u062c\u0628 \u0623\u0646 \u062a\u0628\u0637\u0626 \u0627\u0644\u0648\u062a\u064a\u0631\u0629.

\u0642\u064a\u0651\u0645 \u0627\u0644\u0627\u0646\u062a\u0642\u0627\u0644 \u0644\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0639\u0627\u062f\u064a

\u0625\u0630\u0627 \u0643\u0627\u0646 \u0646\u0634\u0627\u0637\u0643 \u064a\u0646\u0645\u0648 \u0628\u0634\u0643\u0644 \u0637\u0628\u064a\u0639\u064a \u0641\u0648\u0642 \u0627\u0644\u0633\u0642\u0641 \u0643\u0644 \u0633\u0646\u0629\u060c \u0642\u062f \u064a\u0643\u0648\u0646 \u0645\u0646 \u0627\u0644\u0623\u0641\u0636\u0644 \u062a\u0623\u0633\u064a\u0633 \u0634\u0631\u0643\u0629 (SARL, SAS) \u0628\u0634\u0643\u0644 \u0627\u0633\u062a\u0628\u0627\u0642\u064a \u0628\u062f\u0644\u0627\u064b \u0645\u0646 \u0627\u0646\u062a\u0638\u0627\u0631 \u0627\u0644\u0634\u0637\u0628 \u0627\u0644\u0625\u062c\u0628\u0627\u0631\u064a. \u0633\u062a\u0633\u062a\u0641\u064a\u062f \u0645\u0646 \u0645\u0639\u062f\u0644 \u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a (10% \u0639\u0644\u0649 \u0623\u0648\u0644 300,000 \u062f\u0631\u0647\u0645 \u0645\u0646 \u0627\u0644\u0631\u0628\u062d) \u0648\u0645\u0631\u0648\u0646\u0629 \u0623\u0643\u0628\u0631.

\u0644\u0627 \u062a\u064f\u062c\u0632\u0626 \u0628\u0634\u0643\u0644 \u0645\u0635\u0637\u0646\u0639

\u0627\u0646\u062a\u0628\u0647: \u0625\u0646\u0634\u0627\u0621 \u0639\u062f\u0629 \u062d\u0633\u0627\u0628\u0627\u062a \u0645\u0642\u0627\u0648\u0644 \u0630\u0627\u062a\u064a \u0644\u062a\u0648\u0632\u064a\u0639 \u0631\u0642\u0645 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u063a\u064a\u0631 \u0642\u0627\u0646\u0648\u0646\u064a. \u064a\u062a\u062d\u0642\u0642 RNAE \u0639\u0628\u0631 \u0628\u0637\u0627\u0642\u0629 \u0627\u0644\u062a\u0639\u0631\u064a\u0641 \u0627\u0644\u0648\u0637\u0646\u064a\u0629 (CIN) \u0648\u0644\u0627 \u064a\u0645\u0643\u0646\u0643 \u0627\u0645\u062a\u0644\u0627\u0643 \u0625\u0644\u0627 \u0635\u0641\u0629 \u0645\u0642\u0627\u0648\u0644 \u0630\u0627\u062a\u064a \u0648\u0627\u062d\u062f\u0629.

\u062a\u0641\u0627\u0648\u0636 \u0639\u0644\u0649 \u0622\u062c\u0627\u0644 \u0627\u0644\u062f\u0641\u0639

\u0625\u0630\u0627 \u0643\u0627\u0646 \u0645\u0634\u0631\u0648\u0639 \u0643\u0628\u064a\u0631 \u0642\u062f \u064a\u062c\u0639\u0644\u0643 \u062a\u062a\u062c\u0627\u0648\u0632 \u0627\u0644\u0633\u0642\u0641 \u0641\u064a \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0633\u0646\u0629\u060c \u062a\u0641\u0627\u0648\u0636 \u0645\u0639 \u0632\u0628\u0648\u0646\u0643 \u0644\u0641\u0648\u062a\u0631\u0629 \u0627\u0644\u0628\u0627\u0642\u064a \u0641\u064a \u064a\u0646\u0627\u064a\u0631 \u0645\u0646 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u062a\u0627\u0644\u064a\u0629. \u0647\u0630\u0627 \u0642\u0627\u0646\u0648\u0646\u064a \u0637\u0627\u0644\u0645\u0627 \u0623\u0646 \u0627\u0644\u0641\u0648\u062a\u0631\u0629 \u062a\u0639\u0643\u0633 \u062d\u0642\u064a\u0642\u0629 \u0627\u0644\u062e\u062f\u0645\u0629.

6. \u062d\u0627\u0644\u0627\u062a \u062e\u0627\u0635\u0629

\u0646\u0634\u0627\u0637 \u0645\u062e\u062a\u0644\u0637 (\u062e\u062f\u0645\u0627\u062a + \u062a\u062c\u0627\u0631\u0629)

\u0625\u0630\u0627 \u0643\u0646\u062a \u062a\u0645\u0627\u0631\u0633 \u0646\u0634\u0627\u0637\u0627\u064b \u062e\u062f\u0645\u0627\u062a\u064a\u0627\u064b \u0648\u062a\u062c\u0627\u0631\u064a\u0627\u064b \u0641\u064a \u0646\u0641\u0633 \u0627\u0644\u0648\u0642\u062a\u060c \u0641\u0627\u0644\u0642\u0648\u0627\u0639\u062f \u0647\u064a:

\u0631\u0642\u0645 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a (\u062e\u062f\u0645\u0627\u062a + \u062a\u062c\u0627\u0631\u0629) \u064a\u062c\u0628 \u0623\u0644\u0627 \u064a\u062a\u062c\u0627\u0648\u0632 500,000 \u062f\u0631\u0647\u0645
\u062d\u0635\u0629 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u064a\u062c\u0628 \u0623\u0644\u0627 \u062a\u062a\u062c\u0627\u0648\u0632 200,000 \u062f\u0631\u0647\u0645
\u0643\u0644 \u0646\u0648\u0639 \u0646\u0634\u0627\u0637 \u064a\u064f\u0641\u0631\u0636 \u0639\u0644\u064a\u0647 \u0628\u0646\u0633\u0628\u062a\u0647 \u0627\u0644\u062e\u0627\u0635\u0629 (1% \u062e\u062f\u0645\u0627\u062a\u060c 0.5% \u062a\u062c\u0627\u0631\u0629)

\u0645\u062b\u0627\u0644 \u0646\u0634\u0627\u0637 \u0645\u062e\u062a\u0644\u0637

\u0631\u0642\u0645 \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u062e\u062f\u0645\u0627\u062a: 150,000 \u062f\u0631\u0647\u0645 (< 200,000 → OK)

\u0631\u0642\u0645 \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u0629: 300,000 \u062f\u0631\u0647\u0645

\u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a: 450,000 \u062f\u0631\u0647\u0645 (< 500,000 → OK)

\u0627\u0644\u0636\u0631\u064a\u0628\u0629: (150,000 × 1%) + (300,000 × 0.5%) = 1,500 + 1,500 = 3,000 \u062f\u0631\u0647\u0645

\u0628\u062f\u0621 \u0627\u0644\u0646\u0634\u0627\u0637 \u0641\u064a \u0645\u0646\u062a\u0635\u0641 \u0627\u0644\u0633\u0646\u0629 (\u0627\u0644\u062a\u0646\u0627\u0633\u0628 \u0627\u0644\u0632\u0645\u0646\u064a)

\u0625\u0630\u0627 \u0633\u062c\u0644\u062a \u0643\u0645\u0642\u0627\u0648\u0644 \u0630\u0627\u062a\u064a \u0641\u064a \u0645\u0646\u062a\u0635\u0641 \u0627\u0644\u0633\u0646\u0629\u060c \u064a\u064f\u062d\u0633\u0628 \u0627\u0644\u0633\u0642\u0641 \u0628\u0627\u0644\u062a\u0646\u0627\u0633\u0628 \u0645\u0639 \u0639\u062f\u062f \u0627\u0644\u0623\u0634\u0647\u0631 \u0627\u0644\u0645\u062a\u0628\u0642\u064a\u0629. \u0645\u062b\u0644\u0627\u064b:

\u062a\u0633\u062c\u064a\u0644 \u0641\u064a \u0641\u0627\u062a\u062d \u064a\u0648\u0644\u064a\u0648\u0632 (6 \u0623\u0634\u0647\u0631 \u0645\u062a\u0628\u0642\u064a\u0629)

\u062e\u062f\u0645\u0627\u062a: 200,000 × (6/12) = 100,000 \u062f\u0631\u0647\u0645

\u062a\u062c\u0627\u0631\u0629: 500,000 × (6/12) = 250,000 \u062f\u0631\u0647\u0645

\u064a\u064f\u0637\u0628\u0642 \u0627\u0644\u062a\u0646\u0627\u0633\u0628 \u0627\u0644\u0632\u0645\u0646\u064a \u0641\u0642\u0637 \u0641\u064a \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0623\u0648\u0644\u0649. \u0627\u0628\u062a\u062f\u0627\u0621\u064b \u0645\u0646 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u062a\u0627\u0644\u064a\u0629\u060c \u064a\u064f\u0637\u0628\u0642 \u0627\u0644\u0633\u0642\u0641 \u0627\u0644\u0643\u0627\u0645\u0644 (\u0645\u0646 \u0641\u0627\u062a\u062d \u064a\u0646\u0627\u064a\u0631 \u0625\u0644\u0649 31 \u062f\u062c\u0646\u0628\u0631).

\u0627\u0644\u0625\u0644\u063a\u0627\u0621 \u0648\u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u062a\u0633\u062c\u064a\u0644

\u0625\u0630\u0627 \u062a\u0645 \u0634\u0637\u0628\u0643 \u0628\u0633\u0628\u0628 \u062a\u062c\u0627\u0648\u0632 \u0627\u0644\u0633\u0642\u0641\u060c \u064a\u0645\u0643\u0646\u0643 \u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0643\u0645\u0642\u0627\u0648\u0644 \u0630\u0627\u062a\u064a \u0628\u0639\u062f \u0641\u062a\u0631\u0629 \u0627\u0646\u062a\u0638\u0627\u0631. \u0644\u0643\u0646 RNAE \u064a\u062a\u062d\u0642\u0642 \u0645\u0646 \u062a\u0633\u0648\u064a\u0629 \u0648\u0636\u0639\u0643 (\u0627\u0634\u062a\u0631\u0627\u0643\u0627\u062a \u0648\u0636\u0631\u0627\u0626\u0628 \u0645\u062f\u0641\u0648\u0639\u0629) \u0642\u0628\u0644 \u0642\u0628\u0648\u0644 \u062a\u0633\u062c\u064a\u0644 \u062c\u062f\u064a\u062f.

7. \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u0631\u0642\u0645 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a

\u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0644\u0644\u0633\u0642\u0641 \u0646\u0641\u0633\u0647\u060c \u064a\u062d\u062f\u062f \u0631\u0642\u0645 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0639\u062f\u0629 \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a:

\u0627\u0644\u062a\u0635\u0631\u064a\u062d \u0627\u0644\u0641\u0635\u0644\u064a

\u0643\u0644 \u0641\u0635\u0644\u060c \u064a\u062c\u0628 \u0627\u0644\u062a\u0635\u0631\u064a\u062d \u0628\u0631\u0642\u0645 \u0645\u0639\u0627\u0645\u0644\u0627\u062a\u0643 \u0639\u0644\u0649 ae.gov.ma \u0648\u062f\u0641\u0639 \u0627\u0644\u0627\u0634\u062a\u0631\u0627\u0643 \u0627\u0644\u0645\u0642\u0627\u0628\u0644. \u062d\u062a\u0649 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0631\u0642\u0645 \u0645\u0639\u0627\u0645\u0644\u0627\u062a\u0643 \u0635\u0641\u0631\u0627\u064b\u060c \u0627\u0644\u062a\u0635\u0631\u064a\u062d \u0627\u0644\u0641\u0635\u0644\u064a \u064a\u0628\u0642\u0649 \u0625\u062c\u0628\u0627\u0631\u064a\u0627\u064b. \u0639\u062f\u0645 \u0627\u062d\u062a\u0631\u0627\u0645 \u0627\u0644\u0622\u062c\u0627\u0644 \u064a\u0624\u062f\u064a \u0644\u063a\u0631\u0627\u0645\u0627\u062a \u062a\u0623\u062e\u064a\u0631.

\u0627\u0644\u0627\u0642\u062a\u0637\u0627\u0639 \u0645\u0646 \u0627\u0644\u0645\u0646\u0628\u0639 30%

\u0628\u0634\u0643\u0644 \u0645\u0633\u062a\u0642\u0644 \u0639\u0646 \u0627\u0644\u0633\u0642\u0641 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a\u060c \u064a\u064f\u0637\u0628\u0642 \u0627\u0644\u0627\u0642\u062a\u0637\u0627\u0639 \u0645\u0646 \u0627\u0644\u0645\u0646\u0628\u0639 30% \u0639\u0646\u062f\u0645\u0627 \u064a\u062a\u062c\u0627\u0648\u0632 \u062a\u0631\u0627\u0643\u0645 \u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631 \u0627\u0644\u0633\u0646\u0648\u064a \u0645\u0639 \u0646\u0641\u0633 \u0627\u0644\u0632\u0628\u0648\u0646 80,000 \u062f\u0631\u0647\u0645. \u0647\u0630\u0627 \u0633\u0642\u0641 \u0644\u0643\u0644 \u0632\u0628\u0648\u0646\u060c \u0645\u062e\u062a\u0644\u0641 \u0639\u0646 \u0627\u0644\u0633\u0642\u0641 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a.

\u0627\u0634\u062a\u0631\u0627\u0643\u0627\u062a CNSS / AMO

\u0627\u0644\u0627\u0634\u062a\u0631\u0627\u0643\u0627\u062a \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 (\u0627\u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a \u0648\u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u0639\u0646 \u0627\u0644\u0645\u0631\u0636) \u062a\u064f\u062d\u0633\u0628 \u0643\u0646\u0633\u0628\u0629 \u0645\u0626\u0648\u064a\u0629 \u0645\u0646 \u0631\u0642\u0645 \u0645\u0639\u0627\u0645\u0644\u0627\u062a\u0643 \u0627\u0644\u0645\u064f\u0635\u0631\u062d \u0628\u0647. \u0643\u0644\u0645\u0627 \u0627\u0631\u062a\u0641\u0639 \u0631\u0642\u0645 \u0645\u0639\u0627\u0645\u0644\u0627\u062a\u0643\u060c \u0627\u0631\u062a\u0641\u0639\u062a \u0627\u0634\u062a\u0631\u0627\u0643\u0627\u062a CNSS \u0648AMO.

\u0641\u0648\u0627\u062a\u064a\u0631 \u0645\u0637\u0627\u0628\u0642\u0629

\u062c\u0645\u064a\u0639 \u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631 \u064a\u062c\u0628 \u0623\u0646 \u062a\u0643\u0648\u0646 \u0645\u0637\u0627\u0628\u0642\u0629 \u0648\u062a\u062a\u0636\u0645\u0646 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0627\u0644\u0625\u0644\u0632\u0627\u0645\u064a\u0629 (\u0631\u0642\u0645 \u0627\u0644\u0633\u062c\u0644\u060c ICE\u060c \u0625\u0644\u062e). \u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a\u060c \u0631\u0627\u062c\u0639 \u0627\u0644\u062f\u0644\u064a\u0644 \u0627\u0644\u0634\u0627\u0645\u0644 \u0644\u0644\u0645\u0642\u0627\u0648\u0644 \u0627\u0644\u0630\u0627\u062a\u064a 2026. \u0644\u0645\u0642\u0627\u0648\u0644 \u062a\u0646\u0634\u0626 \u062a\u0644\u0642\u0627\u0626\u064a\u0627\u064b \u0641\u0648\u0627\u062a\u064a\u0631 \u0645\u0637\u0627\u0628\u0642\u0629 \u0628\u0635\u064a\u063a\u0629 PDF.

8. \u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u0634\u0627\u0626\u0639\u0629

\u0645\u0627 \u0647\u0648 \u0633\u0642\u0641 \u0631\u0642\u0645 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0644\u0644\u0645\u0642\u0627\u0648\u0644 \u0627\u0644\u0630\u0627\u062a\u064a \u0628\u0627\u0644\u0645\u063a\u0631\u0628 \u0641\u064a 2026\u061f

\u0627\u0644\u0633\u0642\u0641 \u0647\u0648 200,000 \u062f\u0631\u0647\u0645 \u0633\u0646\u0648\u064a\u0627\u064b \u0644\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u062e\u062f\u0645\u0627\u062a\u064a\u0629 \u0648500,000 \u062f\u0631\u0647\u0645 \u0633\u0646\u0648\u064a\u0627\u064b \u0644\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0648\u0627\u0644\u062d\u0631\u0641\u064a\u0629. \u0647\u0630\u0647 \u0627\u0644\u062d\u062f\u0648\u062f \u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647\u0627 \u0641\u064a \u0627\u0644\u0642\u0627\u0646\u0648\u0646 114-13 \u0648\u0645\u0624\u0643\u062f\u0629 \u0641\u064a \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 2026.

\u0645\u0627\u0630\u0627 \u064a\u062d\u062f\u062b \u0625\u0630\u0627 \u062a\u062c\u0627\u0648\u0632\u062a \u0627\u0644\u0633\u0642\u0641 \u0633\u0646\u0629 \u0648\u0627\u062d\u062f\u0629 \u0641\u0642\u0637\u061f

\u062a\u062a\u0644\u0642\u0649 \u0625\u0646\u0630\u0627\u0631\u0627\u064b \u0645\u0646 RNAE \u0644\u0643\u0646\u0643 \u062a\u062d\u062a\u0641\u0638 \u0628\u0635\u0641\u062a\u0643. \u0641\u0642\u0637 \u0625\u0630\u0627 \u062a\u062c\u0627\u0648\u0632\u062a \u0627\u0644\u0633\u0642\u0641 \u0633\u0646\u062a\u064a\u0646 \u0645\u062a\u062a\u0627\u0644\u064a\u062a\u064a\u0646 \u064a\u062a\u0645 \u0634\u0637\u0628\u0643 \u0648\u064a\u062c\u0628 \u0627\u0644\u0627\u0646\u062a\u0642\u0627\u0644 \u0644\u0646\u0638\u0627\u0645 \u0636\u0631\u064a\u0628\u064a \u0639\u0627\u062f\u064a.

\u0647\u0644 \u064a\u064f\u062d\u0633\u0628 \u0627\u0644\u0633\u0642\u0641 \u0628\u062f\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629\u061f

\u0646\u0639\u0645\u060c \u064a\u064f\u062d\u0633\u0628 \u0627\u0644\u0633\u0642\u0641 \u0639\u0644\u0649 \u0627\u0644\u0645\u0628\u0644\u063a \u0628\u062f\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629. \u0627\u0644\u0645\u0642\u0627\u0648\u0644 \u0627\u0644\u0630\u0627\u062a\u064a \u0645\u0639\u0641\u0649 \u0645\u0646 TVA\u060c \u0644\u0630\u0627 \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0645\u0641\u0648\u062a\u0631 \u0647\u0648 \u0631\u0642\u0645 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0645\u0623\u062e\u0648\u0630 \u0628\u0639\u064a\u0646 \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631.

\u0625\u0630\u0627 \u0633\u062c\u0644\u062a \u0641\u064a \u064a\u0648\u0646\u064a\u0648\u060c \u0647\u0644 \u064a\u0646\u062e\u0641\u0636 \u0633\u0642\u0641\u064a\u061f

\u0646\u0639\u0645. \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0623\u0648\u0644\u0649\u060c \u064a\u064f\u062d\u0633\u0628 \u0627\u0644\u0633\u0642\u0641 \u0628\u0627\u0644\u062a\u0646\u0627\u0633\u0628 \u0627\u0644\u0632\u0645\u0646\u064a. \u0644\u062a\u0633\u062c\u064a\u0644 \u0641\u064a \u064a\u0648\u0646\u064a\u0648 (7 \u0623\u0634\u0647\u0631 \u0645\u062a\u0628\u0642\u064a\u0629)\u060c \u0633\u0642\u0641 \u0627\u0644\u062e\u062f\u0645\u0627\u062a = 200,000 × 7/12 = 116,667 \u062f\u0631\u0647\u0645.

\u0647\u0644 \u064a\u0645\u0643\u0646\u0646\u064a \u0645\u0645\u0627\u0631\u0633\u0629 \u0646\u0634\u0627\u0637\u064a\u0646 (\u062e\u062f\u0645\u0627\u062a + \u062a\u062c\u0627\u0631\u0629)\u061f

\u0646\u0639\u0645. \u0625\u0630\u0627 \u0643\u0646\u062a \u062a\u0645\u0627\u0631\u0633 \u0646\u0634\u0627\u0637\u0627\u064b \u0645\u062e\u062a\u0644\u0637\u0627\u064b\u060c \u0627\u0644\u0633\u0642\u0641 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0647\u0648 500,000 \u062f\u0631\u0647\u0645\u060c \u0644\u0643\u0646 \u062d\u0635\u0629 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u064a\u062c\u0628 \u0623\u0644\u0627 \u062a\u062a\u062c\u0627\u0648\u0632 200,000 \u062f\u0631\u0647\u0645. \u0643\u0644 \u0646\u0634\u0627\u0637 \u064a\u064f\u0641\u0631\u0636 \u0639\u0644\u064a\u0647 \u0628\u0646\u0633\u0628\u062a\u0647 \u0627\u0644\u062e\u0627\u0635\u0629.

\u0643\u064a\u0641 \u062a\u0633\u0627\u0639\u062f\u0646\u064a \u0644\u0645\u0642\u0627\u0648\u0644 \u0641\u064a \u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u0633\u0642\u0641\u061f

\u062a\u0639\u0631\u0636 \u0644\u0645\u0642\u0627\u0648\u0644 \u0631\u0642\u0645 \u0645\u0639\u0627\u0645\u0644\u0627\u062a\u0643 \u0627\u0644\u062a\u0631\u0627\u0643\u0645\u064a \u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u062d\u0642\u064a\u0642\u064a \u0639\u0644\u0649 \u0644\u0648\u062d\u0629 \u0627\u0644\u0642\u064a\u0627\u062f\u0629\u060c \u0645\u0639 \u0634\u0631\u064a\u0637 \u062a\u0642\u062f\u0645 \u0648\u062a\u0646\u0628\u064a\u0647\u0627\u062a \u0639\u0646\u062f 70% \u0648 90% \u0645\u0646 \u0627\u0644\u0633\u0642\u0641. \u0642\u0628\u0644 \u0643\u0644 \u0641\u0648\u062a\u0631\u0629\u060c \u062a\u0631\u0649 \u0625\u0646 \u0643\u0627\u0646\u062a \u0627\u0644\u0641\u0627\u062a\u0648\u0631\u0629 \u0642\u062f \u062a\u062c\u0639\u0644\u0643 \u062a\u062a\u062c\u0627\u0648\u0632 \u0627\u0644\u0633\u0642\u0641.

\u0647\u0644 \u0633\u0642\u0641 80,000 \u062f\u0631\u0647\u0645 \u0644\u0643\u0644 \u0632\u0628\u0648\u0646 \u0647\u0648 \u0646\u0641\u0633 \u0627\u0644\u0633\u0642\u0641 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a\u061f

\u0644\u0627\u060c \u0647\u0630\u0627\u0646 \u0634\u064a\u0626\u0627\u0646 \u0645\u062e\u062a\u0644\u0641\u0627\u0646. \u0633\u0642\u0641 80,000 \u062f\u0631\u0647\u0645 \u0644\u0643\u0644 \u0632\u0628\u0648\u0646 \u064a\u062e\u0635 \u0627\u0644\u0627\u0642\u062a\u0637\u0627\u0639 \u0645\u0646 \u0627\u0644\u0645\u0646\u0628\u0639 30%. \u0627\u0644\u0633\u0642\u0641 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a (200,000 \u0623\u0648 500,000 \u062f\u0631\u0647\u0645) \u064a\u062e\u0635 \u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u0635\u0641\u062a\u0643 \u0643\u0645\u0642\u0627\u0648\u0644 \u0630\u0627\u062a\u064a.

\u0647\u0644 \u0633\u062a\u0631\u062a\u0641\u0639 \u0627\u0644\u0633\u0642\u0648\u0641 \u0641\u064a 2026\u061f

\u0641\u064a 2026\u060c \u062a\u0628\u0642\u0649 \u0627\u0644\u0633\u0642\u0648\u0641 \u062f\u0648\u0646 \u062a\u063a\u064a\u064a\u0631 \u0639\u0646\u062f 200,000 \u062f\u0631\u0647\u0645 (\u062e\u062f\u0645\u0627\u062a) \u0648500,000 \u062f\u0631\u0647\u0645 (\u062a\u062c\u0627\u0631\u0629). \u0623\u064a \u062a\u0639\u062f\u064a\u0644 \u064a\u064f\u0639\u0644\u0646 \u0639\u0646\u0647 \u0641\u064a \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u0646\u062d\u062f\u0651\u062b \u0645\u0642\u0627\u0644\u0627\u062a\u0646\u0627 \u0641\u0648\u0631 \u0627\u0644\u062a\u0635\u0648\u064a\u062a \u0639\u0644\u0649 \u0623\u064a \u062a\u063a\u064a\u064a\u0631.

\u0631\u0627\u0642\u0628 \u0633\u0642\u0641\u0643 \u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u062d\u0642\u064a\u0642\u064a \u0645\u0639 \u0644\u0645\u0642\u0627\u0648\u0644

\u0644\u0648\u062d\u0629 \u0642\u064a\u0627\u062f\u0629\u060c \u062a\u0646\u0628\u064a\u0647\u0627\u062a \u062a\u0644\u0642\u0627\u0626\u064a\u0629\u060c \u062a\u0635\u0631\u064a\u062d \u0636\u0631\u064a\u0628\u064a \u0648\u0641\u0648\u062a\u0631\u0629 \u0645\u0637\u0627\u0628\u0642\u0629 — \u0643\u0644 \u0634\u064a\u0621 \u0645\u062a\u0636\u0645\u0646.

\u0623\u0646\u0634\u0626 \u062d\u0633\u0627\u0628\u064a \u0645\u062c\u0627\u0646\u0627\u064b \u0627\u0637\u0644\u0639 \u0639\u0644\u0649 \u0627\u0644\u0623\u0633\u0639\u0627\u0631

\u062a\u062a\u0628\u0639 \u0631\u0642\u0645 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0641\u0648\u0631\u064a · \u062a\u0646\u0628\u064a\u0647\u0627\u062a \u0627\u0644\u0633\u0642\u0641 · \u0627\u0644\u062a\u0635\u0631\u064a\u062d \u0627\u0644\u0641\u0635\u0644\u064a · \u0641\u0648\u0627\u062a\u064a\u0631 \u0645\u0637\u0627\u0628\u0642\u0629