15
ºbQ ∞jô°T Ò¡X 1.09.02 ‘ QOÉ°U 22 ôØ°U 1430 ) 18 ôjGÈa 2009 ¿ƒfÉ≤dG ò«ØæàH ( ºbQ 45.08 .É¡JÉYƒª›h á«∏ÙG äÉYɪé∏d ‹ÉŸG º«¶æàdÉH ≥∏©àŸG ∫hC’G º°ù≤dG áeÉY äÉ«°†à≤e ójôa ÜÉH äÉØjô©J ` ≥«Ñ£àdG ∫É› :¤hC’G IOÉŸG .É¡JÉYƒª›h á«∏ÙG äÉYɪé∏d ‹ÉŸG º«¶æàdG ójó– ¤EG ¿ƒfÉ≤dG Gòg ±ó¡j IOÉŸG 2 : :»∏j Éà ¬≤«Ñ£àd IòîàŸG ¢Uƒ°üædGh ¿ƒfÉ≤dG Gòg ∫ƒdóe Ö°ùM OGôj - ;ájhô≤dG áYɪ÷Gh ájô°†◊G áYɪ÷Gh º«∏bE’Gh ádɪ©dGh á¡÷G :á«∏ÙG äÉYɪ÷G - ;á«∏ÙG äÉYɪ÷G áYƒª›h äÉ¡÷G ÚH ácΰûŸG ¿hÉ©àdG áæ÷ :áYƒªÛG - πeÉ©dGh äÉ¡÷G ¢üîj Ée ‘ á¡÷G ô≤e º«∏bE’G hCG ádɪ©dG πeÉY ‹GƒdG :±ô°üdÉH ôeB’G ájô°†◊G äÉYɪ÷G ¢üîj Ée ‘ »Yɪ÷G ¢ù∏ÛG ¢ù«FQh º«dÉbC’Gh ä’ɪ©dG ¢üîj Ée ‘ äGƒ°TÉHh ,•ÉHô∏d ájô°†◊G áYɪ÷G ¢üîj Ée ‘ •ÉHôdG ádɪY πeÉY ‹GƒdGh ájhô≤dGh áYƒª› ¢üîj Ée ‘ áYƒªÛG ¢ù∏› ¢ù«FQh QhÉ°ûŸG äÉYɪL ¢üîj Ée ‘ QhÉ°ûŸG ¿hÉ©àdG ¿É÷ ¢üîj Ée ‘ äÉ¡÷G ÚH ácΰûŸG ¿hÉ©àdG áæ÷ ¢ù«FQh á«∏ÙG äÉYɪ÷G ;äÉ©WÉ≤ŸG ¢üîj Ée ‘ á©WÉ≤ŸG ¢ù∏› ¢ù«FQh äÉ¡÷G ÚH ácΰûŸG - á«∏ÙG äÉYɪé∏d »eƒª©dG Ö°SÉÙGh »Yɪ÷G ¢†HÉ≤dGh »Yɪ÷G ¿RÉÿG :¿RÉÿG ;É¡JÉYƒª›h - áæ÷h »Yɪ÷G ¢ù∏ÛGh º«∏bE’G hCG ádɪ©dG ¢ù∏›h …ƒ¡÷G ¢ù∏ÛG :‹hGóàdG ¢ù∏ÛG ;á©WÉ≤ŸG ¢ù∏›h áYƒªÛG ¢ù∏›h äÉ¡÷G ÚH ácΰûŸG ¿hÉ©àdG - º«dÉbC’Gh ä’ɪ©dGh äÉ¡é∏d áÑ°ùædÉH ¬æY ܃æj øe hCG á«∏NGódG ôjRh :ájÉ°UƒdG á£∏°S äÉYɪé∏d áÑ°ùædÉH º«∏bE’G hCG ádɪ©dG πeÉY hCG ‹GƒdGh äÉYƒªÛGh ájô°†◊G äÉYɪ÷Gh .ájhô≤dG 157 EDITION SPECIAL 17/04/10 11:32 Page 157

ظهير التنظيم المالي للجماعات المحلية

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ظهير التنظيم المالي للجماعات المحلية

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  • bQ jT X1.09.02 QOU22 U1430)18 jGa2009fdG H ( bQ45.08.JYh G Yd G dH G

    hCG dG

    eY eja H

    jJ ` dG

    :hCG IOG.JYh G Yd G dG j EG fdG Gg j

    IOG2::j d IG UdGh fdG Gg de M OGj

    -;jhdG YGh jG YGh bEGh ddGh G :G YG

    - ;G YG Yh G H cG hdG :YG

    -edGh G j e G e bEG hCG ddG eY GdG :dH eBG

    jG YG j e YG G FQh dbCGh dG j e

    GTHh ,Hd jG YG j e HdG dY eY GdGh jhdGh

    Y j e YG FQh QhG YL j e QhG

    hdG j e G H cG hdG FQh G YG

    ;WG j e WG FQh G H cG

    -G Yd edG SGh YG HdGh YG RG :RG

    ;JYh

    -h YG Gh bEG hCG ddG h G G :hGdG G

    ;WG h YG h G H cG hdG

    -dbCGh dGh d dH Y j e hCG NGdG jRh :jUdG S

    Yd dH bEG hCG ddG eY hCG GdGh YGh jG YGh

    .jhdG

    157

    EDITION SPECIAL 17/04/10 11:32 Page 157

  • dG dG

    fGGhCG dG

    eY Oe

    IOG3: ,de S d dH ,L PDjh Qj dG KdG g fGG.YG hCG G YG h OQGe

    IOG4: Jh jj a dG dG J31.dG f e jO

    IOG5:MG fdGh dG bJG :dGG GdG de J CG .eGdG NdGh GdG GOYGh

    IOG6::FL Y fGG J

    -;dG hCG NGG j a AGS dG Y a QJ hCG AG

    -SGh d IUG OQGG L jh dG H j dG AG

    .LC N dG

    UN HMh e fGe Y dP EG aVEH fGG J CG h

    IOG IOfi g M10 IOG jZ EG j eh13.H

    .FL fRGe fGG J CG jh

    .dG AH UQ Lh hCG AG jJ Fa X GPEGh

    .hCG AG f He dG AG NGe SG Rj h

    ah H UG HGh G fGGh fGG fRGJ QJ

    .J H O c

    IOG7:jJ ah SCGh Gah a EG J GHCGh ha dGh OQGG QJ.dH G jRdGh NGdG jRd e QGH OGYEG j dG fGG

    IOG8:AG dCJ gJ dG NGG H e d Ne UQ .G fGGh fGG e hCG

    158

    EDITION SPECIAL 17/04/10 11:32 Page 158

  • QWEG dch G fGGh fGG QWEG dG AG e d Ne UQ

    .UG HG

    IOG9:Yd dH fGG NJ OhM dH eGdG J CG j.JYh G

    eGh dG AbG Y UH fGG GOYG aJ Y eGdG g bJ

    .Xd dH dG UG aJh

    IOG10:.NGdG jRd QGH G fGG

    dH J dG dG d dG dG G fGG QJ

    .ILCG AGOCG He eN J EG hCG S fEG EG SSCG H Wf j dGh jG

    e J c L e dG fh NGe Y hCG AL G fGG Jh

    FGO J jh .dG d IUG OQGGh dG f Y ,K AL ,iNCG L

    .fRGe

    G hdG f W bGJh Jh Y Ojh G fGG h

    .fGH

    AG dG SH Qe d fl aH dG NGe jc Y Vjh

    .fGG e hCG

    f jd ,AT c b ,Ua d dH dG NGe G FdG eCG

    .fGG NGe e bdG Qjh dG

    dG AG Qe d dG d IUG OQGG jc Y Vjh

    .fGG e

    IOG11::UG HG J

    -Hd Gf fGG Fe jH LGQOEG dG dG H EG eEG

    ;dGh NG H dOe S bd hCG UG

    -de S e gQGSG Vh UG YH MG e Y H EG eEGh

    ;iNCG EG

    -GdG H hO S Y jj e Y Y KCH MG EG eEGh

    .dG

    159

    EDITION SPECIAL 17/04/10 11:32 Page 159

  • :j e Y UG HG J

    -;UN QeC IUe HM

    -.G e dG HM

    IOG12:G jRdGh NGdG jRd e QGH UN QeC IUe HM

    .G hG GJ ,dH eBG j SG efH Y AH dH

    U jd IUG JG NGG a J UN QeC IUG HG EG

    .NGG g d N dG SGh dG e e

    .fGd dG G GjdG e Qj

    e hCG NGdG jRh e NH Y G NGG OhM AGOCG GOYG Jh

    .Y j

    Gg OhM aVEG GOYG a ,GjdG J Y G NGG CG J GPEG

    .FdG

    jRdG ITCJ H ,UN QeC UG G GJ Y NGdG jRh Oj

    .dH G

    dGG dG dG EG UN QeC UG G IaG dG OQGG MJ

    .iNCG EG S e dG QGSG LCG e

    f Y JJ UN QeC Ue M c ddG dG jf j CG

    .fGG e dG AH NGG H e bdG Qjh .de GS K N

    G jRdGh NGdG jRd e QGH UN QeC UG G jh j

    .dH

    IOG13:HM QJh .NGdG jRd QGH G e dG HM

    .e gj j OQG dG dG fl e dG

    .dG REG b Iae OQGG g J CG j

    .de S c Y G e dG HM OQGG Fa dGG dG EG Mj

    160

    EDITION SPECIAL 17/04/10 11:32 Page 160

  • e dG AH NGG H LGQOEG Lh ,dGG dG N FdG Gg j GPEGh

    .a Y G dG fGd dGG fdG fGG

    .FdG H IOYEG ,WH G G e dG H dH

    .YCG IQcG IdG MCG Y J dGG dG j GPEGh

    f ah bGeh gJh Y bOGh G e dG HM OGYEG j

    .fGH G hdG

    dG dG

    GdG IOe H

    IOG14:h OQGe GS K Y H SSCG Y fGG OGYEG jjRdGh NGdG jRd e QGH dG g OGYEG c Oh YG hCG G YG

    .dH G

    IOG15 :Y IG dG Y G GdG IOe dG eGH J CG IOG dEG QG GS K14FGdG SSCG Y eGdG NJ Ve YCG

    .NGdG jRd QGH IOG hdG ah jjdG

    ddG dG

    bOG Y VYh Y jdGh fGG Vh

    IOG16:jhdGh jG Yd dH G FQ d e fGG .dbCGh dGh d dH dH eBG W eh JYh

    jCG IY LCG G dG Y SGQd jQhdG FKdH ae fGG VJ

    .G W e fGG Y bOH G IQhdG aG jQJ b bCG Y

    .NGdG jRd QGH YCG dEG QG FKdG O

    bCG jQJ fGG J CG j15.ff

    IOG17:.dG Y jdG b NGG Y jdG Y J CG j

    .IM Y H c dGh NGG GjJ Y jdG jh

    161

    EDITION SPECIAL 17/04/10 11:32 Page 161

  • IOG aN IM Y H c dG Y jdG j Wd dH115 bQ fdG e78.00.Jh J c YG H G

    IOG18: jUdG S bOe Y JYh G YG fGe VJ bCG jQJ20 .ff

    IOG19: IOG OG jQdG fGG Y jdG Y dM 16Yj ,YCG LCG NGO Ld G15.fGG aQ dN dG LG jQJ e AGHG ej

    .aQ SCG OJ fCT e dG fGG jH G MGbG L G SQjh

    bCG jQJ jUdG S EG Lj CG dH eBG Y jh15fGG jO.G hGe V bae IG Z fGG EGh IG

    IOG20:e eG jdG Meh adG SCGh IG Z fGG SGQO HfGe VH jUdG S J ,FdG d e eG fCH HLCG Gch G d

    hCG G YG OQGeh QJ IYGe e Y Oe fGe NBG SSCG Y d

    .Y

    jdG bCG AGOCH J CG YG hCG G Yd ,dG g h

    .VGbd

    IOG21:,jUdG d ,IOG LBG bOG Y fGG VY j GPEGYd dG fGe VH jj a b J CG ,dH eBG e GQSG W H

    OQGeh QJ IYGe e Y Oe fGe NBG SSCG Y YG hCG G

    .YG hCG G YG

    CG YG hCG G Yd ,IOG g e ah fGG OGYEG dM h

    .VGbd jdG bCG AGOCH J

    HGdG dG

    fGG Y bOG

    IOG22: IOG e hCG IdG e IYGe e12fGe Y bOG J ,YCGH IOG dGh hdG ah jUdG S d e JYh G YG

    .J

    162

    EDITION SPECIAL 17/04/10 11:32 Page 162

  • IOG23 :ae Y bOG b jUdG S EG LG fGG J CG j IOG dEG QG GS K Y IG dG Y H14cJ FGbh YCG

    jRd QGH LPh F j j dG YG hCG G Yd dG Vd

    .NGdG

    .fhdEG jH IOG g Y UG FKdG SQEG

    IOG24::ddG hdG ah fGG Y bOG J

    -;dG H QG fCGh fGdG GMG

    -;dG GjJh NGG GjJ H G RGdG

    - IOG dEG QG jQLEG dG J41.H

    eBG EG dSQEG J ,Y bOG e fGG SGQO H jUdG S J GPEG

    ij LCG dPh adG SCH ae dH15S UJ jQJ e AGHG ej.Y bOG b fGH jUdG

    LCG Y dG g dH eBG aj15Y jdGh fGG SGQO IOYE ejY bOd jUdG S Y jL e VY dH eBG Y jh ,G d e

    ij jQJ 15.jj

    IOG e J j ,fGG jUdG S aQ SCH NDj GPEGh20.YCG

    IOG25: bCG LCG NGO Jh fGG Y bOG J45jQJ e AGHG ej.jUdG S d e H UdG

    IOG26:,dH eBG gDj CG ,jj a b fGG Y bOG J GPEGVhh Jh dG H GdGh NGG H d ,jUdG d QGH

    EG dPh Y bOG fGe NBG SH IG GOYG OhM fCH GG

    .fGG Y bOG jZ

    jdG bCG d GG Vhh J ,dH eBd ,IdG f Nh

    .ffb JH GdG dG dH G YadG AGOCGh VGbd

    IOG27: N Y hCG G YG fGG GjEG j15dGG ejLCG hH J jh .QTEG FSh e Sh H dG IQTEG gQ VJh .Y bOd

    .dH eBG W e RG EG

    163

    EDITION SPECIAL 17/04/10 11:32 Page 163

  • ddG dG

    fGG JhCG dG

    fGG jJ

    IOG28:NOEG jh .de fGe VH S dG N fGG jJ ,Y bOGh gOYG G hdGh dG f ah fGG Y jdG

    :ddG jdG M ASH

    1NGO dG GOYG j ,QG YLh dGh d dH -;hGdG G dhGe H dH eBd QGH dG f NGOh dG f

    2:jhdGh jG Yd dH -

    -EG AdG hO G Fd QGH dG f NGO dG GOYG j

    ;G dhGe

    -.G dhGe H G Fd QGH dG f NGO dG GOYG j

    3 IOG aNh ,Wd dH -120 bQ fdG e78.00GQ GJ ,j CG WG Fd ,Jh J c ,YG H

    .WG H iNCG Ga EG Ia e j ,G j

    IFd YbG Ve J CG ,JBG dG SH IQG GOYG CG Z

    :jUdG S bOe H EG iNCG f

    -;GYCGh XG f

    -W e eG OdGh bJG Y dG dG eGdH G dG

    .WG hCG Y hCG G YG

    .RG EGh jUdG S EG LCG hH ,YCG dEG QG GOYG j GQGb J

    IOG29:QGbEG ffb Z H Ve GeCG SH de LQEG Y Jj CG d dGG dG N EG j CG GOYG g QGbEG CG Z .jL e GOYG

    .HG dG SH dG dG

    164

    EDITION SPECIAL 17/04/10 11:32 Page 164

  • dG dG

    JYh G YG OQGe

    IOG30::Y G YG OQGe J

    -H QG fGd W G Yd hPCG SdGh FGdG

    ;dG

    -;eG eG Y QLCGh ihJCG

    -YG IFd G dhdG SQh FGV e AL j Y dG OQGG

    ;G

    - ;dG fdG Y j je UTCG hCG dhdG W e MG GOGeEG

    -;H NG VGbG M

    -;gGh eCG NO

    -;GYG GeCG

    -;jUdGh dG

    -.fCGh fGdG IQG iNCG OQGGh fl NGe

    YG AYCG YG ge Y G YG Y OQGe Jh

    Mh YG EG dG aGH JG NGGh dhdG eJ dG GOGeEGh

    jUdGh dGh H NG VGbG Mh G Mh Y iODG eG

    .G NGGh

    IOG31: dEG QG eG eG Y QLCGh ihJCG J f L IOG30.YCG

    IOG32:G Yd hPCGh f J hCG SdG VH G GQGdG J .jUdG S Y bOU GPEG EG d Hb gPJG

    IOG33:bOd JYh G YG H J dG VGbG Y J.dH G jRdGh NGdG jRd cG

    IOG34:dG jUdGh dG b Y j e hCG NGdG jRh bOe Y Vj. Y JJ

    165

    EDITION SPECIAL 17/04/10 11:32 Page 165

  • IOG35:J T dhdG J e J CG G Yd e M SHh jdG OQGG SH LGdG NGG USG QfG de

    .dhdG FGV

    .J H gjJh dG g e c Oh

    ddG dG

    GReGh HG

    IOG36: W JYh G YG jO UH HG i bQ fdG15.95.edG jdG fhe H

    IOG37:fGdG IOG hdG W JYh G YG jO OJ.fGdG f Y a ReG jh GG Gg H G

    IOG38:H j G Yd Fb Ye ,NGdG jRh S ,j,OdG Gg ,FdG YG gDjh .JYh G Yd ffdG IYG

    ihYdG VJ eY Y Ye hCG c JYh G YG d

    .YGh YG J Y jO SH jdG e dG j dG

    iYO bCG c ,G b Y FW ,iYdG FdG YG NOEG j

    .Y hCG fi YL Y jO SH jdG VH Fb

    jRh H bJG Ve IOG g dEG QG IYG eN J CG

    jQG UG Y bJG g Oh .JYh G YGh NGdG

    .G jQGh AGGh eG JCGh FdG

    HGdG dG

    JYh G YG

    IOG39::Y G YG J

    -jQGh GjQdGh GhOCGh fdGh GYCGh XG :dG J f

    IFa GP Y gGh MG GOGeEGh jdG LQEH G dG

    ;fl iNCG h Wh hCG fi

    -G dG GP GdGh dGh jdGh IjG TCG :dG f

    166

    EDITION SPECIAL 17/04/10 11:32 Page 166

  • gGh gG Mh MG GOGeEGh VG jdG SCGQ SGh

    .G YG J dG WdG hCG G IFdG GP GREG

    IOG40:dG RE eRdG dGh dG f Y YG J.KGMEG LCG e dG

    IOG41:G Yd dH jQLEG JBG VGZCH G dG J:JYh

    -;eCdG bCG Gch JYh G YG GYCGh Xe jJh JGhQ

    -Xe YJ jOUh MG g JY hCG G YG ge

    ;jVdG f gGh JYh G YG GYCGh

    -;UGGh AHdGh AG SH G jQG

    -;G jdG

    -hCG G YG W e eG OdGh bJG Y dG dG eGdG

    ;JY

    -Y aJ dG jG Yd dH WG d LEG G

    ;We

    -;YG IFd dG OQGGh gG

    -.fdG d dj dG UNG SQ G dG

    IOG42:G GOYG JYh G YG fGe J CG j.d jQhdG OQGGh jQLEG dH

    G YG fG LGQOEG j jQLEG f c H FJ jUdG S J

    .jQLEG Z f M dP QhV HJ c VdG Gd Jh ;Yh

    G IYO j e jQLEG d J CG U H FJ Tj CG Rj h

    .dG H QG dGh jdG d W J dhGe L dH d e

    bCG LCG NGO dhGG g J CG jh15S b e dG J jQJ e AGHG ej.jUdG

    IOG43:b e gjJ Lh H UN dGM Vh Y dH eBG eG GPEG

    167

    EDITION SPECIAL 17/04/10 11:32 Page 167

  • eBG e GQSG W H ,J CG jUdG d ,YG hCG G YG

    bCG LCG dG Y dM h .dGG VH dEG QGYEG LH ,dH30H ej.Y j ehCG NGdG jRd QGH FJ dGG g VJ CG ,QGYEG jQJ

    IOG44::j e Y dG d fGH IUG G J

    -H GdH dH jeBd hPCG d YCG G dG GdG GOYG

    ;IQG TCGh GdG J b

    -dG N fCH GM Vh G d YCG G dG AGOCG GOYG

    .Y hCG G YG W e eG eGdH Aad

    IOG45:JLGe Y Ojh .gDhdEG j CG EG U eGdG NdG J.fGG G dGh hdG f W G

    IOG46:dG NG Y H G Zh fGG SH MG dG GOYG J.dG

    .dGG dG EG dG dG NG Y IGODG Zh H G dG GOYG MJ

    IOG47:GOYG Y Cj ,eGdG NdH G G IYGe eH G AGOCG GOYG CG Z .dGG fGG SH M CG ,fGG SH MG

    IOG dEG QG dG GOYGh fGG e dG AH dG46EG MJ YCG.dGG dG fGe

    IOG48:MG AGOCG GOYG Gch IGODG Zh H G dG GOYG J .dG fl EG j G f e fl G dG H G

    Y TDjh dH eBG j e H Y WG H GOYG MJ jh

    .RG

    .jUdG S EG dG Gg e f Ljh

    IOG49:H Y Jh YGh G YG Y JG jdG OJ.dhdG Y JG jd dH IQG hdG f W Ff

    168

    EDITION SPECIAL 17/04/10 11:32 Page 168

  • HGdG dG

    fGG M

    ja H

    dG dG M

    IOG50:SG IOG hdG W S c jf fGd edG dG IOG dEG QG54Ia dG AG NGe SH dGG dG FdG Qjh .H

    .''HdG dG Fa'' GY

    IOG51: IOG dEG QG FdG j50e MG GOYG d YCGaVEG GOYG a EG ODj CG ,aG G OhM , c ;dGh dG f

    .dG f jd Le

    IOG52:hCG G YG HJ M Jd dG NG H RG j.fGG fh NGe Y L J j dGh Y

    IOG53:NGGh d QGOEG G de S c jf Y dH eBG jG Y VY b bCG Y jCG IY d G FGdG dG Y SQd Vjh

    .dGG hCG jOdG IQhdG N Y jd hGdG

    .jUdG S EG QGOEG G e f Ljh

    eG dG

    fl e

    IOG54:S YGh G YG Y G edG SG YGb O.NGdG jRhh dH G jRdG e GbH j

    IOG55:d HdG edG SDGh JYh G YG U J CG jG YG U GHEG Wh hT Oh .adGh IG aG GMG QWEG

    .S bGeh gHH G YGdGh JYh

    IOG56:CG NGdG jRh e hCG dH eBG e IQO hCG hGdG G e H .e bJ d d HdG edG SDGh JYh G YG HJ j

    169

    EDITION SPECIAL 17/04/10 11:32 Page 169

  • .G Gg AYCG EG bdG jJ e f J ,hGdG G e H bdG GPEG

    .NGdG jRd QGH G bdG ah j dG dG O

    IQhdG OfG S hGdG G Y bdG jQJ VY dH eBG Y j

    .NGdG jRh EG f LJh dGG jOdG hCG

    IOG57:dG UNG V JYh G Yd dG bGG NJ bQ fd W Hd jG62.99 .dG cG fhe H

    bQ fdG Y UG bGG YG Y J 69.00bGH G bQ jdG dG H QOdG iNCG gh edG BG Y dhd dG1.03.195

    jQH16 eQ e1424)11 ff2003.(

    K dG cdGh edG SDH UG dG bGG f J H Oj

    fdG Y UG hdG ah dSCGQ gJ hCG JY hCG G YG

    bQ78.00J SG Gg QhU M EGh .Jh J c ,YG H G.dG H QG fCGh fGdG e G jQS

    IOG58:VG jG UTCG Gch JYh G YG Y jY J CG ,G Yd HJ eY ae H J dGh UG hCG dG fd

    .Y dG WGh dG JVhh gH J cJ FGb OGYEG

    jH dG Y EG ZHEG hCG G Yd SdG IjH FGdG g f jh

    .fhdEG

    Gch jQhOh J dG Gh eG W QGH NGdG jRh Ojh

    .FGdG g Jh OGYEG hTh TCG

    IOG59:IQGRh W e dG IQGRh EG JYh G YG fGe J.dH G jRdGh NGdG jRd e QGH IOfi hT ah NGdG

    IOG60:de HJ M V fCT e dG HGdG NGdG jRd QGH O .JYh G YG

    IOG61: bQ fb H jdG dG e J1.76.584 QOdG5GT1396)30 T1976UdG CG Z .Jgh G Yd G dH G (

    170

    EDITION SPECIAL 17/04/10 11:32 Page 170

  • JOG Y UG eSG QGSG M EG G jQS J d IG

    54h55.fdG Gg e

    IOG62:Gh HdG IOG L NG UdG e EG MEG JH AL dG d HG G Y ,dG H QL iNCG Jh jJ Uf

    .fdG Gg

    IOG63: bQ fdG e J39.07SdG H j e dfG MCG HjdG dG H QOdG G YG IFd G ihJCGh gGh Gh

    bQ1.07.209 QOdG16 G P e1428)27 jO2007f M EG G jQS ( IOG d G dG31.SdG IjH YCG

    171

    EDITION SPECIAL 17/04/10 11:32 Page 171