(אא ) 2013 2010 א אא א 2013 2012 אאא · 2017. 11. 21. · 3 £k6 k6a m6 Ï& א m6eák...

39
MA061/A-Supp-1 M?Ej אC 2011/3 Ï>A fT אM:j& אM:% א2010 2013 ) M<אY& א( Ï>A MEאZE&א¹ fB< אPKY¹ 2012 2013 g¥ MEux אYX& א1 fY / ·KE 2011 ²אWT £¥אj& אf?C ¡Y MEEאÏx אKDAא£¹ ME>Ejא¹ 1 A: MK אMEux אYX&¸אX lG PK6Î×אC6# K M6EK&א¹ ) 21 25 §¥K6 / ¥א¤ 2011 ( K6:I ·G7 [A2 אé MEKp KjA< f? Ï6>A M6Ï?& אf6T אM:6j& אM6:% אí £¥אj& א2010 2013 ) M6<אY& א( Ï>A MEאZE&א¹ fB< אPKY¹ 2012 2013 . 2 Ï אiEA Ø »X§אKT·א MCA אN;t W¹ ¹ ZE Z6EÏ אK6D áK6Î אl K6¹ ، אh6 eX6 _6¥ f h KjA<& אh WZ& אNA¹ ،Upא¹¾ f@7 ¼ Kp¹Y< h@ Æ ،£¥אj& אí uj! : 1 ¡Y f6?C אKEAB ²אW6T6 £¥אj6& אí M6Ï?& אMEEאÏ6x אM6E>Ejא¹ ·G67 M6pKxא¹ ،KD6Aא£¹ ¹ ZEÏ אtKá ZEÏ אKD ²אWT אaEê í MEEאÏx אl>Ej א²WÓ אí¹ K 2 ؛ô ¤ i6K k6A uj6¸אX6 f ¥אY Xà »X אaY& אY ) ،M6EBEAx אאY1H6& אh6 uW6& אf6 ،[A2א¹ ،MEC>·אKAא¹ ¹ T אY M MEEאÏ6x א( h6 £¥אj6&א¹ K688& אk6A אÐG6 אé MK6pxK ، אZE& א¥K ؛ME MBE? ¼ KpY N?? × אא¥jj א£K ME>E UEpj 10.4 í ¥t¹£ ·jEA 2010 2011 f6B< אPKY é Ï>A MEאZE&א¹ 2012 2013 PKÎאאX kA KD<¦j ME>E¹ ، . 3 ¸ א;pma&X í £¥אj אKjA<& אaj £¥אj אKjA<& אí YX f6B< אPKY M?E¹ í M6EאZE&א¹ 2012 2013 ، ¼ t¹ .B? אK MB;CBA Ø> אfB< אKj¹ ¼ t¹¹ ، gE ME>Ej א²אWT א) h אY?> א68 é 113 ( .B?א¹ ¼ K<א¥ ¼ K<א¥¹ c K Ï>A £¥אj& אK88ã¹ PoKC אY 2012 2013 ²אWw MEEאÏx אME>Ejא¹ . f? . £¥אj& א²אWT אMEEאÏx אME>Ejא¹ 4 Zj& אµ¹W# 1 .C6 אÏ6 h6 M88& אMEK8 א£¥אj& א¥j: ¼ KpY ¸K£ 2010 2011 Ï6 é .C א2012 2013 . µ¹אW6 í MEBE;C אPoKC אºj kA £¥אj& אkA Y × אאÐ=A Î UEpj ´KC¹ 1 ·KY?> א6 ¹ 7 h M?Ej אCL 141/8 Y?> א7 ، M?Ejא¹ CL 141/9 Y?> א35 ، M?Ejא¹ CL 141/10 . 2 g¥ MEux אYX& א2 l>Ej א²WÓ אh MEKp KjA< KD K .

Upload: others

Post on 28-Feb-2021

8 views

Category:

Documents


0 download

TRANSCRIPT

Page 1: (אא ) 2013 2010 א אא א 2013 2012 אאא · 2017. 11. 21. · 3 £k6 k6a m6 Ï& א m6eák Î א Ðא e6= א . ¹ :אאאא]e8à £k ( ) £jb< א • y& ¼א אאh 2013−2012

MA061/A-Supp-1

אC 2011/3א א א(2010−2013א )אא א 2012−2013א

א 2011/–1א

א א א אא אא א

א−1 א )2011א/21−25(אאאאא א א א א א(2010−2013א )אא א .2012−2013א

א−2 א א א،אאאא א ، א ، א 1:א

אא • א א א אא אאא ، אאאא אא אא ؛2א

א • א א ،(א א א א א، א ، א אאא א)א א א א א ،

א ؛אא • א א10.42010−2011א

א א2012−2013א א ،.

א−3 א א אא א אאא ،2012−2013אא−א א−،א א א(א א)68113אא−א−א א אא2012−2013א .אא

א אא אא אא

א−4 א1א א א א 2010−2011א

א.2012−2013א א א א א א א

.CL 141/10א،35אCL 141/9א،7אCL 141/8א67א1א2 א2א .א

Page 2: (אא ) 2013 2010 א אא א 2013 2012 אאא · 2017. 11. 21. · 3 £k6 k6a m6 Ï& א m6eák Î א Ðא e6= א . ¹ :אאאא]e8à £k ( ) £jb< א • y& ¼א אאh 2013−2012

2

אא אא ،5א.אא.

1אא א א:א א א2010−2011א א א(2012−2013א א–)א א א א

אאא /אא א

אא

2010−2011))א

א א א2012−2013אא א

2012−2013

אאא א א

אא אא

א

א אא אא

אא א

=+++49 181 (555) 887 1 358 (1 455) 235 9 034 58 450

31 637 (374) 0 356 (1 744) (1 762) 7 764 37 639

55 626 (631) 0 545 (1 155) (1 241) 12 124 66 509

941 30 082 7 (586) (971)(21) 751 (345) 445 24א

42 054 (557) 0 (271) (671) (1 499) 9 532 50 087

286 68 174 13 920 1 779 1 529 455 (843) 192 53א

269 45 345 8 (954 3) (743) (743 2) 0 (468) 878 40א

58 454 (749) 1 740 70 5 130 6 191 22 536 87 181

7 311 (86) 0 455 1 255 1 624 86 9 021

9 838 (106) 0 1 065 (536) 423 5 185 15 446

36 571 (356) 0 2 434 (266) 1 812 1 772 40 155

220 681 (1 755) 6 569 7 422 (3 781) 8 455 0 229 136

993 107 0 (590 10) (444 11) (944 4) 0 797 5 583 118א

א)(א−5 א2010−2011א א א א אא א ).1א C 2011/3א54א(א

א)()(א−6 א א א א א א.2010−2011א2012−2013

א)(א • א א:، א א א א، א א א אאא א א א א

.2012−20133א

א3 .C 2011/3א114−145א

Page 3: (אא ) 2013 2010 א אא א 2013 2012 אאא · 2017. 11. 21. · 3 £k6 k6a m6 Ï& א m6eák Î א Ðא e6= א . ¹ :אאאא]e8à £k ( ) £jb< א • y& ¼א אאh 2013−2012

3

א)(א • א א א:א א א אא10.4 א א2012−2013א א א

، .2010−20114אאאא)(א • א אא:א אאא

א אא א א، אא א ،א .א

א:א،)(א • א אא א אא ، א א ،/

אא א/א א א אא א א א ، .א

א)(א • א:א א א א א ،26אאא א אא(א א)א א א אא א

א .C 2011/3א−אא)(א • א א אאא:א،

אא אא .א

א)(א−7 א א2012−2013א אא אא א א א .2012−2013א

א−8 א–א (()(א–א (א א)אא א א א אא ،.אא

א א ،א א א אא،א אאא ، א א .א

א−9 א א ،א א ، אאא א א א ، א א אא2010−2011 א.2010אא א.

א • א א אא א א ،א אא א א א ،.

.C 2009/REPא126א4

Page 4: (אא ) 2013 2010 א אא א 2013 2012 אאא · 2017. 11. 21. · 3 £k6 k6a m6 Ï& א m6eák Î א Ðא e6= א . ¹ :אאאא]e8à £k ( ) £jb< א • y& ¼א אאh 2013−2012

4

א אא א ، א א א א אא א ، א אא .א

א • אא אא א אא אא א א א א ،א א א א א، א א

א אא א א א א א א א .אא • א א א א א א א א א אא א

א א א .אאא • א אא א א א א

א אא א א א אא אא א א אא א א א א، א א א

אא .א

א−10 אא א א א א א.אא אא אא א א א א א אא

אא א .אא

א א א א

א−11 א2009אא א א2010−2011א ،א12.4 א א ،.א א

א א א א א א ،2010−2011אא א א א אא א −2010אא

20115.

א−12 א، א10.4א 2010−2011אאא

א א ، א א.2012−2013א אא א א :א

.C 2009/REPא126א5

Page 5: (אא ) 2013 2010 א אא א 2013 2012 אאא · 2017. 11. 21. · 3 £k6 k6a m6 Ï& א m6eák Î א Ðא e6= א . ¹ :אאאא]e8à £k ( ) £jb< א • y& ¼א אאh 2013−2012

5

אא אא א אא א א א 1850−אא

א א א 2600−א

א 2450−אא

، א א א אא א אא

31000−א/1−א

א א א א א א א א א א 3930−א

א א א א א 4460−א

2390−אאא

א א א א א(א )אא א

−24000

א א א :אא • א א ، א ، 4700−א

א • א 1250−אא

א • א 2300−א

א א א א א 4500−א

א א א א אא אא

א−13 אאאא ، אא א א א א א א .א

א1א • .אא2א • א א א א א א א(א א

א אא א ،(. א3א • ، א א א א א א א

א א :אo א–4א אo אא–5א o א–6א א א אo א–7א

Page 6: (אא ) 2013 2010 א אא א 2013 2012 אאא · 2017. 11. 21. · 3 £k6 k6a m6 Ï& א m6eák Î א Ðא e6= א . ¹ :אאאא]e8à £k ( ) £jb< א • y& ¼א אאh 2013−2012

6

א א א−א א א אא אא א א(2012−2013א )אאא

)1(

א א אא( )א

)2(

א א אא א)3(

א א)4(

א אא

)5(

א א אא)6(

א)7(

א1− א א א(א 800800)אא1− א אא א א א (200) (200))(א

א1− א א ، א אא א א ،(א א א א א א

א )א

800800

א1− א ، א אא א א א(א )א

100100

א1− א א א אא(א )א

100100

אא1−א א (א

א )א

(300)(300)

א1− א א א אאא א א،אאFC 135/6א(א א

(600) (600)

א1− א א א א א אא א،אאFC 135/6א(א א )א

(1 400) (1 400)

א1− (200)(200)אא

א1− א א א(א א (300)(300))א

א 1)1−א 200)(300)500- (1 400)

א2− א א(א 300 300)א

א2− א אא( )א

(500) (500)

Page 7: (אא ) 2013 2010 א אא א 2013 2012 אאא · 2017. 11. 21. · 3 £k6 k6a m6 Ï& א m6eák Î א Ðא e6= א . ¹ :אאאא]e8à £k ( ) £jb< א • y& ¼א אאh 2013−2012

7 א א א−א א א אא אא א א(2012−2013א )א

אא

)1(

א א אא( )א

)2(

א א אא א)3(

א א)4(

א אא

)5(

א א אא)6(

א)7(

א2− א א א אא א א(א )א

1 0001 000

א2− א א(א 61313600)א

א2− א א א א 287287)א(א

א2− א א א(א א (100)(100))א

א 21−א 600(100)1 013887 (200)

א3− א א א א אא(א )א

300 300

א3− א א א א אא א א(א )א

(200)(200)

א3− א 200200א

א3− א א א(א א (100)(100))א

א 300 --(100)3200−א

א4− א א א אא א א א אא אא א א א–א

א(א )א

(100)(100)

א4− א א א א א א א אא(א )א

(200) (200)

א4− אא אאא א א א

א( א ، א )א

200200

א4− א א א א א א א א אאא (א

א ، א א ، א )א

200200

Page 8: (אא ) 2013 2010 א אא א 2013 2012 אאא · 2017. 11. 21. · 3 £k6 k6a m6 Ï& א m6eák Î א Ðא e6= א . ¹ :אאאא]e8à £k ( ) £jb< א • y& ¼א אאh 2013−2012

8

א א א−א א א אא אא א א(2012−2013א )אאא

)1(

א א אא( )א

)2(

א א אא א)3(

א א)4(

א אא

)5(

א א אא)6(

א)7(

א4− א (500)(500)א

א4− א א א(א א (100)(100))א

א (200) -(200)(100)(500)4−א

א א 1(600)100א 313887 (1 500)

Page 9: (אא ) 2013 2010 א אא א 2013 2012 אאא · 2017. 11. 21. · 3 £k6 k6a m6 Ï& א m6eák Î א Ðא e6= א . ¹ :אאאא]e8à £k ( ) £jb< א • y& ¼א אאh 2013−2012

9

א א א−א א א א אא א א א א(2012−2013א )אאא

)1(

אא אא( )א

)2(

א א אא א)3(

א א)4(

א אא

)5(

א א אא)6(

א)7(

א1− א א א אא א א א א א א א

א،אאFC 135/6א(א א )א

(200) (200)

א1− א א א א א אא(א )א

(100) (100)

א1− א א א(א 1))א 300) (1 300)

א1− א א א א א א א א אאא א(א א ، א )א

200200

א1− אא א א(א 500500)א

א1− א א א א א (אא )א

200200

א1− א א א א א א א אא א،אאFC 135/6א(א א )א

(1 400) (1 400)

א1− א א א אא א א )א(א

(200) (200)

א1− א (100)(100)א

א1− א א א(א א (100)(100))א

א 2)1−א 500)(100)800- (3 200)

א2− א א א אא א אא א א א

א،אאFC 135/6א(א א )א

(200) (200)

Page 10: (אא ) 2013 2010 א אא א 2013 2012 אאא · 2017. 11. 21. · 3 £k6 k6a m6 Ï& א m6eák Î א Ðא e6= א . ¹ :אאאא]e8à £k ( ) £jb< א • y& ¼א אאh 2013−2012

10

א א א−א א א א אא א א א א(2012−2013א )אאא

)1(

אא אא( )א

)2(

א א אא א)3(

א א)4(

א אא

)5(

א א אא)6(

א)7(

א2− א א א א אא א א(א אא

א א א א א א אא )א

(300)(300)

א2− א (400)(400)א

א2− א א א(א א (100)(100))א

א 1)2−א 000)(100)(700)- (200)

א3− א א א א א(א א א אא א א א א א א )א

(400)(400)

א - -(400)-(400)3−א

א4− אא א(א 1)א 700 1 700

א4− א 700700א

א4− א א א(א א (200)(200))א

א 42−א 200(200)700- 1 700

אא 1)א 700)(400)400- (1 700)

Page 11: (אא ) 2013 2010 א אא א 2013 2012 אאא · 2017. 11. 21. · 3 £k6 k6a m6 Ï& א m6eák Î א Ðא e6= א . ¹ :אאאא]e8à £k ( ) £jb< א • y& ¼א אאh 2013−2012

11

א א א−א א א א א א א א אא א א א א(2012−2013א )אאא

)1(

א א אא( )א

)2(

א א אא א)3(

א א)4(

א אא

)5(

א א אא)6(

א)7(

א1− א א (אא )א

(500)

(500)

א1− א(א 2)א 400 2 400

א1− א א(א אא א א)א א א

א א א א(א )א

(200)(200)

א1− א א אא א

א א א א א ،)א(

(1 000)(1 000)

א1− א א אא א

400400

א1− א א א(א א (300)(300))א

א 900 1 -(800)(300)1800−א

א2− א א א א אא א א א א (א

א )א

(400) (400)

א2− ،אא א(א )א

(200) (200)

א2− א(א (500) (500))א

א:א2− א א אאאא؛ א א

200200

Page 12: (אא ) 2013 2010 א אא א 2013 2012 אאא · 2017. 11. 21. · 3 £k6 k6a m6 Ï& א m6eák Î א Ðא e6= א . ¹ :אאאא]e8à £k ( ) £jb< א • y& ¼א אאh 2013−2012

12

א א א−א א א א א א א א אא א א א א(2012−2013א )אאא

)1(

א א אא( )א

)2(

א א אא א)3(

א א)4(

א אא

)5(

א א אא)6(

א)7(

، אאא א ، אאא (א

)אא2− א א א א א א א א

א א )א(א200200

א2− אא אא א

1 1001 100

א2− א א א(א א (100)(100))א

א 1(100)2300−א 500- (1 100)

א3− א(א (500) (500))א

א:א א א א א؛ א א א א ، א א א א

א א א א א א، א א א א א א א א ، א

א א א )א(א

1 2001 200

א3− א (700)(700)12א

א3− א א א(א א (100)(100))א

א (500) -500(100)(100)3−א

א4− א(א (400) (400))א

א4− א אא אאאא א א

א א א א ، א)א(

100100

Page 13: (אא ) 2013 2010 א אא א 2013 2012 אאא · 2017. 11. 21. · 3 £k6 k6a m6 Ï& א m6eák Î א Ðא e6= א . ¹ :אאאא]e8à £k ( ) £jb< א • y& ¼א אאh 2013−2012

13 א א א−א א א א א א א א אא א א א א(2012−2013א )א

אא

)1(

א א אא( )א

)2(

א א אא א)3(

א א)4(

א אא

)5(

א א אא)6(

א)7(

א4− א א אא(א (100)(100))א

א (400) -100(100)(400)4−א

א5− א(א (500) (500))א

א5− א א א א א אא א(א א אא

א)א א א؛ א א א א אא )א(א

200200

א5− א (400)(400)12א

א5− א א א(א א )א

א (500) -(200)(700)5−א

א6− א(א (500) (500))א

א6− א (500)(500)12א

א6− א א אא(א (100)(100))א

א 1)6−א 100)(100)(500)- (500)

א א 1)א 100)(600)600- (1 100)

Page 14: (אא ) 2013 2010 א אא א 2013 2012 אאא · 2017. 11. 21. · 3 £k6 k6a m6 Ï& א m6eák Î א Ðא e6= א . ¹ :אאאא]e8à £k ( ) £jb< א • y& ¼א אאh 2013−2012

14

א א א–אא א א א אא א אא א(2012−2013א )אאא

)1(

א א אא( )א

)2(

א א אא א)3(

א א)4(

א אא

)5(

א א אא)6(

א)7(

א1−א א א ، א אא א א(א א א )א

80050750

א1−א א א(א א (400) (200)(600))א

א1−א אא א(א א (200)(200))א

א א (400) 750(150)(200)10−א

אא2−א אא(א )א

(200)(200)

אא2−א אא–אא א א(אא )א

(600)(200) (400)

א2−א א א(א א (300)(300))א

א א 1)2−א 100)-(700)- (400)

א3−א א א אא א א א(א )א

100100

א3−א א א א אא אא (א

א )א

(200)(200)

א/א3−א א א א א א(א א)א

300300

א3−א א א(א 400 400)א

א3−א א א א(א א (100)(100))א

א א 400 -200(100)500 3−א

Page 15: (אא ) 2013 2010 א אא א 2013 2012 אאא · 2017. 11. 21. · 3 £k6 k6a m6 Ï& א m6eák Î א Ðא e6= א . ¹ :אאאא]e8à £k ( ) £jb< א • y& ¼א אאh 2013−2012

15 א א א–אא א א א אא א אא א(2012−2013א )א

אא

)1(

א א אא( )א

)2(

א א אא א)3(

א א)4(

א אא

)5(

א א אא)6(

א)7(

،4−א א א א א אא א א .א

א א א א א א א)، א א ، א א א ، א א אא )א

500500

א4−א א א ،(א אא )א

(500) (500)

א4−א /אא א א א א

א א א(א )א

(100) (100)

א4−א 100100אא

א4−א א א א(א א )א

א א (600) -40-600−א

א א (000 1) 750(50)(300)(600)א

Page 16: (אא ) 2013 2010 א אא א 2013 2012 אאא · 2017. 11. 21. · 3 £k6 k6a m6 Ï& א m6eák Î א Ðא e6= א . ¹ :אאאא]e8à £k ( ) £jb< א • y& ¼א אאh 2013−2012

16

א א א–א א א א אא א א א א(2012−2013א )אאא

)1(

א א אא( )א

)2(

א א אא א)3(

א א)4(

א אא

)5(

א א אא)6(

א)7(

א1− א (500)(500)א

א1− א א א(א א (100)(100))א

א - -(500)(100)(600)1−א

אא2− (400) (400)א

א2− א א א א (א)א

(300)(300)

א2− א 1א 1001 100

א2− א א(אא א (100)(100))א

א (400) -800(100)2300−א

א3− א א א (אא )א

(600)(600)

א3− א (600)(600)א

א3− א א א(א א (100)(100))א

א 1)3−א 300)(100)(1 200)- -

א4− א א א א א אא א א،אאFC 135/6א(א א

(400) (400)

א4− א א א א א אא ، א א א ، א א

א א א א(א א ، א אאא א א א א א

א א א א א (א א) )א

300 300

Page 17: (אא ) 2013 2010 א אא א 2013 2012 אאא · 2017. 11. 21. · 3 £k6 k6a m6 Ï& א m6eák Î א Ðא e6= א . ¹ :אאאא]e8à £k ( ) £jb< א • y& ¼א אאh 2013−2012

17 א א א–א א א א אא א א א א(2012−2013א )א

אא

)1(

א א אא( )א

)2(

א א אא א)3(

א א)4(

א אא

)5(

א א אא)6(

א)7(

א4− א 300300א

א4− א א אא(א (100)(100))א

א (100) -300(100)4100−א

א5− א א א אא (א(א א) )א

800800

א5− א (600)(600)א

א5− א א א(א א (100)(100))א

א - -200(100)5100−א

א6− א(א (200) (200))א

אא6− 100100א

א6− א א א(א א (100)(100))א

א (200) -100(100)(200)6−א

א א 1)א 600)(600)(300)- (700)

Page 18: (אא ) 2013 2010 א אא א 2013 2012 אאא · 2017. 11. 21. · 3 £k6 k6a m6 Ï& א m6eák Î א Ðא e6= א . ¹ :אאאא]e8à £k ( ) £jb< א • y& ¼א אאh 2013−2012

18

א א א–אא א א א א א א א א א א אא א א א א

א א א א א(2012−2013א )א

אא

)1(

א א אא( )א

)2(

א א אא א)3(

א א)4(

א אא

)5(

א א אא)6(

א)7(

א1−א א א א א א א(א (200) (200))א

א1−א א א א ،:א א א ، א א א אא ، א א א ، א א(א )א

200 200

א1−א א(א (300) (300))א

א1−א א א א א אא א אא א א(א )א

(600) (600)

א1−א א א ، א א א א א אא א א ، א(א )א

1 100150 950

א1−א ، א א /אא א א א א ،(א א א א

א )א

(400) (400)

א1−א א 100100א

א1−א א א(אא א (200)(200))א

א (350) -250(200)(300)1−אא

א2−א א א(א (100) (100))א

א2−א א א(א (950) (950))א

א2−א אא אאא אא א א א(א )א

(100)(100)

א(א2−א ، א א ، 450450)א

א2−א א א א(א א (200)(200))א

א (1050) 450(100)(200)(900)2−אא

Page 19: (אא ) 2013 2010 א אא א 2013 2012 אאא · 2017. 11. 21. · 3 £k6 k6a m6 Ï& א m6eák Î א Ðא e6= א . ¹ :אאאא]e8à £k ( ) £jb< א • y& ¼א אאh 2013−2012

19 א א א–אא א א א א א א א א א א א

א א א א אא א א א א(2012−2013א )א

אא

)1(

א א אא( )א

)2(

א א אא א)3(

א א)4(

א אא

)5(

א א אא)6(

א)7(

א3−א א א א אא א א א א א א

א א א אא א א א אא א א א א א א א FC 135/6א(א

א،2א א )א

(200) (200)

אאא3−א אא א א א א א، א א א א א א א א א

א א א א א א א אא א א א א א א א (א

)אא

(700) (700)

א3−א ،א א א אא א (א

א )א

400 400

א3−א א א א א א א אאא א א א א א א א א

א(א )א

(300) (300)

א3−א א (100)(100)א

א3−א א א א(א (100)(100))אא

א 1)3−אא 000)(100)(100)- (800)

אאא4−א א א א אא א(א )א

(100) (100)

א4−א א א(א (100) (100))א

Page 20: (אא ) 2013 2010 א אא א 2013 2012 אאא · 2017. 11. 21. · 3 £k6 k6a m6 Ï& א m6eák Î א Ðא e6= א . ¹ :אאאא]e8à £k ( ) £jb< א • y& ¼א אאh 2013−2012

20

א א א–אא א א א א א א א א א א אא א א א א

א א א א א(2012−2013א )א

אא

)1(

א א אא( )א

)2(

א א אא א)3(

א א)4(

א אא

)5(

א א אא)6(

א)7(

א4−א א(א (200) (200))א

א4−א א א א א אא א א א א א א א ،(א א א א

א )א

400400

אא4−א (100)(100)א

א4−א א א א(א א (100)(100))א

א (400) -300(100)(200)4−אא

א5−א א א א א אא אא א א ، א א א אא،אאFC 135/6א( א )א

(200) (200)

א5−א א א א אא א א א א(א )א

(200)(200)

،5−א א א אא א(א א ، א א )א

200200

א5−א א(א 700 700)א

א5−א אא א א، א א א א א ، א

، א א א א א א אא א א א א ،(א א א א

)אא

1 000 400 600

א5−א א א א(א (200) (200))א

א5−א א א א 200200א

Page 21: (אא ) 2013 2010 א אא א 2013 2012 אאא · 2017. 11. 21. · 3 £k6 k6a m6 Ï& א m6eák Î א Ðא e6= א . ¹ :אאאא]e8à £k ( ) £jb< א • y& ¼א אאh 2013−2012

21 א א א–אא א א א א א א א א א א א

א א א א אא א א א א(2012−2013א )א

אא

)1(

א א אא( )א

)2(

א א אא א)3(

א א)4(

א אא

)5(

א א אא)6(

א)7(

א( א א א )אא5−א 300300)א(אא

א5−א א א א(א א (200)(200))א

א 51−אא 600(200)900- 900

א6−א אא א אאאא א،אאFC 135/6א(א אא)א א א ؛אא א א(א )א

3 600 3 600

א6−א א(א (100) (100))א

אא6−א א(א א אא א )א/א

(700)(700)

א6−א א א א(א א (100)(100))א

א 62−אא 700(100)(700)- 3 500

א א 1אא 900(900)550450 1 800

Page 22: (אא ) 2013 2010 א אא א 2013 2012 אאא · 2017. 11. 21. · 3 £k6 k6a m6 Ï& א m6eák Î א Ðא e6= א . ¹ :אאאא]e8à £k ( ) £jb< א • y& ¼א אאh 2013−2012

22

א א א א−א א א א א א אא א א א א(2012−2013א )אאא

)1(

א אאא( )א

)2(

א א אא א)3(

א א)4(

א אא

)5(

א א אא)6(

א)7(

א1−א א(א (400) (400))א

א(אאא1−א א אא א )א

(800)(800)

א1−א א(א (300) (300))א

א1−א א א א א אא א אא א א אא אא א א א(א

א ، א א א ، )א

1 100 1 100

א1−א א א א א א א אא א א(א ، א אא ، א )א

300 300

א1−א (400)(400)א

א1−א א א(א א 600600)א

א1−א א א א(א א (100)(100))א

א 700 -(600)(100)10−אא

א2−א א ، א א א א،(אאאא א א

א א ، א א )א

(900) (900)

א2−א ، א א אאאא

(300)(300)

א2−א א א(א א 100100)א

א 1)2−אא 100)-(200)- (900)

Page 23: (אא ) 2013 2010 א אא א 2013 2012 אאא · 2017. 11. 21. · 3 £k6 k6a m6 Ï& א m6eák Î א Ðא e6= א . ¹ :אאאא]e8à £k ( ) £jb< א • y& ¼א אאh 2013−2012

23

א א א א−א א א א א א אא א א א א(2012−2013א )אאא

)1(

א אאא( )א

)2(

א א אא א)3(

א א)4(

א אא

)5(

א א אא)6(

א)7(

א3−א א ،א א א אא א א(א )א

(300) (300)

א3−א א א א אא א א א א(א א ، א א

א ، )א

500 500

א3−א א א(א א (600)(600))א

א3−א א א א(א א (100)(100))א

א 200 -(600)(100)(500)3−אא

א4−א א(א 700 700)א

א4−א א א א א א אא א א א א א

א א א א א א א א ، אא א אא א )א(א

(300) (300)

א4−א א אא א א א ،א א א א ، א א

א א א(א ،א אא א ، א )א

(1 200) (1 200)

א4−א א א(א א 1))א 400)(1 400)

א4−א א א א(א א (300)(300))א

א 2)4−אא 500)(300)(1 400)- (800)

א א א 4)א 100)(500)(2 800)- (800)

Page 24: (אא ) 2013 2010 א אא א 2013 2012 אאא · 2017. 11. 21. · 3 £k6 k6a m6 Ï& א m6eák Î א Ðא e6= א . ¹ :אאאא]e8à £k ( ) £jb< א • y& ¼א אאh 2013−2012

24

א א א−א א א אא א א א א(2012−2013א )אאא

)1(

א א אא( )א

)2(

א א אא א)3(

א א)4(

א אא

)5(

א א אא)6(

א)7(

א1− א א אאאא א א،אאFC 135/6א(א א

(400) (400)

א1− א א א אא א א א א א

אא א א(א )א

(400)(400)

א1− א אאאא אא א.א א(א א

אא )א

(800)(800)

אא1− א א אא א א א א א

א ؛ א א א אא א א א(א )א

(1 200)(1 200)

א1− א א א א א א אא א א،אאFC 135/6א(א א

2 600 2 600

א1− א 1א 2001 200

א1− א א א(א א (200)(200))א

א 1)(200)1800−א 200)- 2 200

א2− א א א א א א א אאא )אא(א

1 010 1 010

א(א2− 390390)א

א2− א(א (300) (300))א

Page 25: (אא ) 2013 2010 א אא א 2013 2012 אאא · 2017. 11. 21. · 3 £k6 k6a m6 Ï& א m6eák Î א Ðא e6= א . ¹ :אאאא]e8à £k ( ) £jb< א • y& ¼א אאh 2013−2012

25 א א א−א א א אא א א א א(2012−2013א )א

אא

)1(

א א אא( )א

)2(

א א אא א)3(

א א)4(

א אא

)5(

א א אא)6(

א)7(

א2− א א א א א (אאא א )א

(550)(550)

א2− א א א א אא א א א ، א א א א

850850

א2− א א אאאאא א אא א

א א א א א(א )א

200200

א2− א (700)(700)א

א2− א א א(א א )א

1)-2900−אא 050)1 240 710

א3− א א א(א אא ، )א

500500

−3، א א.אאא ، (אא )א

500 500

אא3− א אא ، א אא (א

א )א

300300

אא3− 400400א

א3− א א א(א א (100)(100))א

א 31−א 600(100)700500 500

Page 26: (אא ) 2013 2010 א אא א 2013 2012 אאא · 2017. 11. 21. · 3 £k6 k6a m6 Ï& א m6eák Î א Ðא e6= א . ¹ :אאאא]e8à £k ( ) £jb< א • y& ¼א אאh 2013−2012

26

א א א−א א א אא א א א א(2012−2013א )אאא

)1(

א א אא( )א

)2(

א א אא א)3(

א א)4(

א אא

)5(

א א אא)6(

א)7(

אאא4− אא א א א )א(א

100100

א4− א(א (300) (300))א

א4− ،א א א א אא א א )א(א

400400

א4− ، א א א א א אא(אא א א ، ،אא )א

1 200 1 200

א4− א 100100א

א4− א א א(א א (100)(100))א

א 41−א 400(100)600- 900

−5، א א א א ، א א ، א אא( )א

300 300

א5− א א אא אא א א،אאFC 135/6א(א א

(600) (600)

א–א5− א אא א א א א א א א א (א

א )א

100100

−5، א א א א א ،א ، א א א

א ، א א א(אא )א

(900) (900)

א5− א(א 800 800)א

Page 27: (אא ) 2013 2010 א אא א 2013 2012 אאא · 2017. 11. 21. · 3 £k6 k6a m6 Ï& א m6eák Î א Ðא e6= א . ¹ :אאאא]e8à £k ( ) £jb< א • y& ¼א אאh 2013−2012

27 א א א−א א א אא א א א א(2012−2013א )א

אא

)1(

א א אא( )א

)2(

א א אא א)3(

א א)4(

א אא

)5(

א א אא)6(

א)7(

א5− אא א א אא א אאא אא

א א א(א )א

300300

אא5− א אא א א א א אא א א ،(א א

א א אא א ،(

400 400

א5− א א א אא א(א ، א א א ، א )א

500 500

אא5− א א אא א א א א א א א

EASYPoI)אא(

200 200

א5− א 500500א

א5− א א א(א א (400)(400))א

א 51−א 200(400)900- 700

אא 5א 900(800)(50)1 740 5010

Page 28: (אא ) 2013 2010 א אא א 2013 2012 אאא · 2017. 11. 21. · 3 £k6 k6a m6 Ï& א m6eák Î א Ðא e6= א . ¹ :אאאא]e8à £k ( ) £jb< א • y& ¼א אאh 2013−2012

28

א א א−א א א א א א א א א א אא א א א א(2012−2013א )א

אא

)1(

אא אא( )א

)2(

א א אא א)3(

א א)4(

א אא

)5(

א א אא)6(

א)7(

א1− א א א א א אא א א א א א א

א(א )א

400

400

א1− א א א אאא אא א א א(א )א

100100

א1− א א א א א(א (100) (100))א

א1− א(א (300) (300))א

א1− א א א א א אא( )א

(100)(100)

א1− א(א 300 300)א

א1− א א א א אא א א א א א א (א

א )א

100100

אא1− (100)(100)א

א1− א א א(א א (100)(100))א

א 300 -0(100)1200−א

א2− א א א א א אא אא א א א א

א(א )א

100100

א2− א א א א אא א א(א )א

500 500

Page 29: (אא ) 2013 2010 א אא א 2013 2012 אאא · 2017. 11. 21. · 3 £k6 k6a m6 Ï& א m6eák Î א Ðא e6= א . ¹ :אאאא]e8à £k ( ) £jb< א • y& ¼א אאh 2013−2012

29

א א א−א א א א א א א א א א אא א א א א(2012−2013א )א

אא

)1(

אא אא( )א

)2(

א א אא א)3(

א א)4(

א אא

)5(

א א אא)6(

א)7(

א2− א אא ، א א א א)אא(א

600 600

א2− אא א א א א (אא )א

(800) (800)

א2− א א א אא א א(א )א

(300) (300)

א - -2100-100−א

א3− א א א א א אא א א א א א א

א א א(אא )א

(100)(100)

א3− א ، א א ، א אא(א )א

900 900

א3− א א א אא אא( )א

200200

א3− א א אא א א א(א )א

(100)(100)

א3− א ، א ، ، אא ، א א ، אא א

א א א א אא א א א א(א )א

100 100

א3− א א א א אא א אא(א א )א

(100) (100)

Page 30: (אא ) 2013 2010 א אא א 2013 2012 אאא · 2017. 11. 21. · 3 £k6 k6a m6 Ï& א m6eák Î א Ðא e6= א . ¹ :אאאא]e8à £k ( ) £jb< א • y& ¼א אאh 2013−2012

30

א א א−א א א א א א א א א א אא א א א א(2012−2013א )א

אא

)1(

אא אא( )א

)2(

א א אא א)3(

א א)4(

א אא

)5(

א א אא)6(

א)7(

א3− א א א א אא א א א א (א

א א )א

400400

א3− א (100)(100)א

א 21−א 200-300- 900

א א 1א 500(100)400- 1 200

Page 31: (אא ) 2013 2010 א אא א 2013 2012 אאא · 2017. 11. 21. · 3 £k6 k6a m6 Ï& א m6eák Î א Ðא e6= א . ¹ :אאאא]e8à £k ( ) £jb< א • y& ¼א אאh 2013−2012

31

א א א−א א א א א א א א א א אא

א א אא א(2012−2013א )א

אא

)1(

א א אא( )א

)2(

א א אא א)3(

א א)4(

א אא

)5(

א א אא)6(

א)7(

א1− א(א (300))א(300)

א1− א א אא ؛ א א א א א

א א א(א )א

(800)(800)

א1− א א(א (200)(200))א

א 1)1−א 300)-(1 000)- (300)

א2− א א א אא א א אא א א (א

א )א

(300) (300)

אא2− א א אא אאא א ؛ א א א א

א א א )אא(א

(700)(700)

א2− א 400400א

א (300) -(300)-(600)2−א

א3− א א א א(א (100) (100))א

א3− א"א א /،"2011אא א א ، א ، א

א א א(א )א

(700)(700)

א3− א(א 100 100)א

א3− (100)(100)אא

א - -(800)-(800)3−א

Page 32: (אא ) 2013 2010 א אא א 2013 2012 אאא · 2017. 11. 21. · 3 £k6 k6a m6 Ï& א m6eák Î א Ðא e6= א . ¹ :אאאא]e8à £k ( ) £jb< א • y& ¼א אאh 2013−2012

32

א א א−א א א א א א א א א א אא

א א אא א(2012−2013א )א

אא

)1(

א א אא( )א

)2(

א א אא א)3(

א א)4(

א אא

)5(

א א אא)6(

א)7(

א4− א א א (אא א ، א )א

2 9002 900

א4− א 200200א

א4− א א א(א א (100)(100))א

א 43−א 000(100)3 100- -

א א 1(100)300א 000- (600)

Page 33: (אא ) 2013 2010 א אא א 2013 2012 אאא · 2017. 11. 21. · 3 £k6 k6a m6 Ï& א m6eák Î א Ðא e6= א . ¹ :אאאא]e8à £k ( ) £jb< א • y& ¼א אאh 2013−2012

33

א א א−א א א אא א א א אא א א א א(2012−2013א )אאא

)1(

א א אא( )א

)2(

א א אא א)3(

א א)4(

אאא

)5(

א א אא)6(

א)7(

א1− א א א"אא א"2012א א א(א )א

100 100

א1− א א א אא א א א א

א )א(א

(300) (300)

א1− א א א א א אא א(א )א

(300) (300)

א1− א(א 200 200)א

−1، א א א א אא א א א א א א א ، א

א(א )א

(400) (400)

א1− אא א א אא א א אאא א

א א א(א )א

700700

א1− א 200200א

א1− א א א(א א (100)(100))א

א (700) 900(100)1100−א

א2− א אא א א א אא א א(א )א

600200 400

א2− א א א א א א א אא א(א )א

100100

Page 34: (אא ) 2013 2010 א אא א 2013 2012 אאא · 2017. 11. 21. · 3 £k6 k6a m6 Ï& א m6eák Î א Ðא e6= א . ¹ :אאאא]e8à £k ( ) £jb< א • y& ¼א אאh 2013−2012

34

א א א−א א א אא א א א אא א א א א(2012−2013א )אאא

)1(

א א אא( )א

)2(

א א אא א)3(

א א)4(

אאא

)5(

א א אא)6(

א)7(

א2− א א א א אא א א א א(א )א

200 200

א2− א א א א א אא א א א א א א א א

א(א )א

3 500 3 500

א2− א 100100א

א2− א א א(א א (100)(100))א

א 24−א 400(100)400- 4 100

א3− א א א–א א א אאא

א(2 )א

(400) (400)

א3− אא א אא א(4א )א

(100) (100)

א3− א אא א א א א אא א א(א )א

200 200

א3− א א א א א אא א א א (2א

א )א

(3 400) (3 400)

א3− א 1א 1001 100

א3− א א א(א א (100)(100))א

א 2)3−א 700)(100)1 100- (3 700)

א א 1א 800(300)2 400- (300)

Page 35: (אא ) 2013 2010 א אא א 2013 2012 אאא · 2017. 11. 21. · 3 £k6 k6a m6 Ï& א m6eák Î א Ðא e6= א . ¹ :אאאא]e8à £k ( ) £jb< א • y& ¼א אאh 2013−2012

35

א א−א א א א אא א א א א(2012−2013א )אאא

)1(

א א אא( )א

)2(

א א אאא)3(

א א

)4(

א אא

)5(

א א אא)6(

א

)7(א1− א א(א א 300300)א

א1− א(א א (800)(800))א

אא1− אא א(א )א

(400) (400)

א1− א אא א א (א)א

(800) (800)

א1− א(א 2))א 100) (2 100)

א1− א אאאא ، א אא א(א א א )א

1 500 1 500

א1− א א(2–א 3))א 200) (3 200)

א1− א(א (700) (700))א

א1− א א(א 1)א 600 1 600

א1− א א(א (200) (200))א

א1− א א(א 2)א 3002 300

א 2)1−א 500)(500)2 300- (4 300)

א2− א א–א א –אא3 א א א א

א(א )א

(17 300) (17 300)

א2− א א(1–א 3)א 200 3 200

Page 36: (אא ) 2013 2010 א אא א 2013 2012 אאא · 2017. 11. 21. · 3 £k6 k6a m6 Ï& א m6eák Î א Ðא e6= א . ¹ :אאאא]e8à £k ( ) £jb< א • y& ¼א אאh 2013−2012

36

א א−א א א א אא א א א א(2012−2013א )אאא

)1(

א א אא( )א

)2(

א א אאא)3(

א א

)4(

א אא

)5(

א א אא)6(

א

)7(א2− א،Adobeא

Office)א )א800800

א2− א א א אא(א )א

4 0004 000

א2− א א(א (700) (700))א

א2− א(، (400) (400))א

א2− א ، א א אא א א א ، א א א א(א )א

(1 400) (1 400)

א2− א(א א7−17א 2))א 800) (2 800)

א2− א(א א (900)(900))א

א2− א 3א 0003 000

א 12)2−א 500)(900)3 8004 000 (19 400)

א3− א א א אא א א א(א )א

15 700931 14 769

−3، א א ، א א ، א א אא/א א א

א א ، א אא א א א א

1 200 1 200

(500) (500)א3−

א3− (200) (200)אא

א3− א א א(א א (500)(500))א

א3− 900900א

א3− א (400)(400)א

Page 37: (אא ) 2013 2010 א אא א 2013 2012 אאא · 2017. 11. 21. · 3 £k6 k6a m6 Ï& א m6eák Î א Ðא e6= א . ¹ :אאאא]e8à £k ( ) £jb< א • y& ¼א אאh 2013−2012

37 א א−א א א א אא א א א א(2012−2013א )אאא

)1(

א א אא( )א

)2(

א א אאא)3(

א א

)4(

א אא

)5(

א א אא)6(

א

)7(א 316−א 200400(400)931 15 269

א(א4− (200) (200))א

א4− א א א א א א א אא א ، א )א(א

800 800

א4− אא ، א אא א א א א(א )א

700455

245

−4، א א אא אא אא א ، א א א(א

1 7001 017683

א4− א א א(א א7−17א 2)א 800 2 800

א4− א(א 700 700)א

א4− א(א 600 600)א

א4− ، א א(א 200 200)א

א4− א (500) (500)א

א4− א א א(א א (200)(200))א

א4− א(א א (600)(600))א

א4− א א אא א א א א א

)א(

1 200700500

א 47−א 200(800)1 7171 638 4 645

א 8א 400(1 800)7 4176 569 (3 786)

Page 38: (אא ) 2013 2010 א אא א 2013 2012 אאא · 2017. 11. 21. · 3 £k6 k6a m6 Ï& א m6eák Î א Ðא e6= א . ¹ :אאאא]e8à £k ( ) £jb< א • y& ¼א אאh 2013−2012

38

א א א−א אאאא א א א א(2012−2013א )אאא)1(

א א א)אא(

)2(

א א אא א)3(

א א)4(

א אא

)5(

א א אא)6(

א)7(

א1−א א 800 800א

א1−א א:א אא א، א א א אא א

، א א א א א، א א א

א א א אא א א א ،

(4 000)(4 000)

א1−א א 1)א 700)(1 700)

א1−א א א 1א 0001 000

א1−א 2א 2002 200

א א 1)1−א 700)3 200(5 700) 800

א2−א א אא( א א אא א א א

א א א א )א

(13 000) (13 000)

א2−א א א א אאא א א

1 5001 500

200 200א2−א

א2−א א 5)א 200)(5 200)

א2−א א א 00א

א2−א 1)א 400)(1 400)

אא 17)2−א 900)(1 400)(3 700) (12 800)

א3−א א 500 500א

Page 39: (אא ) 2013 2010 א אא א 2013 2012 אאא · 2017. 11. 21. · 3 £k6 k6a m6 Ï& א m6eák Î א Ðא e6= א . ¹ :אאאא]e8à £k ( ) £jb< א • y& ¼א אאh 2013−2012

39

א א א−א אאאא א א א א(2012−2013א )אאא)1(

א א א)אא(

)2(

א א אא א)3(

א א)4(

א אא

)5(

א א אא)6(

א)7(

א3−א א אא א א אא א א

4 4004 400

א3−א א א (700)(700)א

א3−א 4א 8004 800

39−אאא 0004 1004 400 500

א א 10)א 600)5 900(5 000)- (11 500)