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โ€ซื‘ืข"ืžโ€ฌ โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ .โ€ซื—โ€ฌ
)"โ€ซ("ื”ื—ื‘ืจื”โ€ฌ
โ€ซื“ื™ืจืงื˜ื•ืจื™ื•ืŸโ€ฌ โ€ซื“ื•ื—โ€ฌโ€ซืœืชืงื•ืคื”โ€ฌโ€ซื‘โ€ฌ โ€ซืฉื”ืกืชื™ื™ืžื”โ€ฌ-31โ€ซื‘ืžืจืกโ€ฌ2018
โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซ(ื”ื ืชื•ื ื™ืโ€ฌโ€“โ€ซื‘ืฉืงืœื™ืโ€ฌ)โ€ซืžื“ื•ื•ื—ื™ืโ€ฌ
โ€ซื”ื—ื‘ืจื”โ€ฌโ€ซื”ื™ื ื”โ€ฌ"โ€ซืชืื’ื™ื“โ€ฌโ€ซืงื˜ืŸโ€ฌ"โ€ซื›ื”ื’ื“ืจืชโ€ฌโ€ซืžื•ื ื—โ€ฌโ€ซื–ื”โ€ฌโ€ซื‘ืชืงื ื•ืชโ€ฌโ€ซื ื™ื™ืจื•ืชโ€ฌโ€ซืขืจืšโ€ฌ(โ€ซื“ื•ื—ื•ืชโ€ฌโ€ซืชืงื•ืคืชื™ื™ืโ€ฌโ€ซื•ืžื™ื™ื“ื™ื™ืโ€ฌ,)
โ€ซื”ืชืฉโ€ฌ"โ€ซืœโ€ฌ-1970)"โ€ซ"ื”ืชืงื ื•ืชโ€ฌ :โ€ซ(ืœื”ืœืŸโ€ฌโ€ซื ื›ื•ืŸโ€ฌโ€ซืœืžื•ืขื“โ€ฌโ€ซื”ื“ื•ื—โ€ฌ,โ€ซื”ื—ื‘ืจื”โ€ฌโ€ซืžืืžืฆโ€ฌ โ€ซืื™ื ื”โ€ฌโ€ซืชโ€ฌโ€ซืืชโ€ฌโ€ซื”ื”ืงืœื•ืชโ€ฌโ€ซืฉื ื™ืชื ื•โ€ฌ
โ€ซืœืชืื’ื™ื“ื™ืโ€ฌโ€ซืงื˜ื ื™ืโ€ฌโ€ซื”ืชืงื ื•ืชโ€ฌ โ€ซื‘ืžืกื’ืจืชโ€ฌ1
.
โ€ซืฉืœโ€ฌ โ€ซื”ืžื ื”ืœื™ืโ€ฌ โ€ซืžื•ืขืฆืชโ€ฌโ€ซื”ื—ื‘ืจื”โ€ฌโ€ซืคืขื™ืœื•ืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซืขื“ื›ื ื™ืชโ€ฌ โ€ซืกืงื™ืจื”โ€ฌ โ€ซื”ื›ื•ืœืœโ€ฌ โ€ซื”ื“ื™ืจืงื˜ื•ืจื™ื•ืŸโ€ฌ โ€ซื“ื•ื—โ€ฌ โ€ซืืชโ€ฌ โ€ซื‘ื–ืืชโ€ฌ โ€ซืœื”ื’ื™ืฉโ€ฌ โ€ซืžืชื›ื‘ื“ืชโ€ฌ
โ€ซ(ืœื”ืœืŸโ€ฌ โ€ซื™ื“ื”โ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ืžื•ื—ื–ืงื•ืชโ€ฌ โ€ซื•ื”ื—ื‘ืจื•ืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌโ€ซื’ืโ€ฌ" :โ€ซื”ืงื‘ื•ืฆื”โ€ฌโ€ซื”ืงื‘ื•ืฆื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื›ืกืคื™ื•ืชโ€ฌ โ€ซื”ืชื•ืฆืื•ืชโ€ฌ โ€ซื•ืืชโ€ฌ )"โ€ซืœืฉืœื•ืฉืชโ€ฌ
โ€ซื‘ื™ื•ืโ€ฌ โ€ซืฉื”ืกืชื™ื™ืžื•โ€ฌ โ€ซื”ื—ื•ื“ืฉื™ืโ€ฌ31โ€ซื‘ืžืจโ€ฌโ€ซืกโ€ฌ2018" :โ€ซ(ืœื”ืœืŸโ€ฌโ€ซืชืงื•ืคืชโ€ฌโ€ซื”ื“ื•ื—โ€ฌ)".
โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืขื ื™ื™ื ื™โ€ฌ โ€ซื‘ืžืฆื‘โ€ฌ โ€ซืฉื—ืœื•โ€ฌ โ€ซื”ืขื™ืงืจื™ื™ืโ€ฌ โ€ซื•ื”ืฉื™ื ื•ื™ื™ืโ€ฌ โ€ซื”ืื™ืจื•ืขื™ืโ€ฌ โ€ซืืชโ€ฌ โ€ซืกื•ืงืจโ€ฌ ,โ€ซื–ื”โ€ฌ โ€ซื“ื™ืจืงื˜ื•ืจื™ื•ืŸโ€ฌ โ€ซื“ื•ื—โ€ฌ.โ€ซื”ื“ื•ื—โ€ฌ โ€ซื‘ืชืงื•ืคืชโ€ฌ
โ€ซื ืขืจืšโ€ฌ โ€ซื•ื”ื•ืโ€ฌ โ€ซืžืฆื•ืžืฆืโ€ฌ โ€ซื”ื™ื ื•โ€ฌ โ€ซื–ื”โ€ฌ โ€ซื“ื•ื—โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื™ืงืคื•โ€ฌโ€ซื”ืžืœืโ€ฌ โ€ซื”ืชืงื•ืคืชื™โ€ฌ โ€ซื”ื“ื•ื—โ€ฌ โ€ซื’ืโ€ฌ โ€ซืžื•ืฆื’โ€ฌ โ€ซืงื•ืจืื•โ€ฌ โ€ซืฉื‘ืคื ื™โ€ฌ โ€ซื”ื ื—ื”โ€ฌ โ€ซืชื—ืชโ€ฌโ€ซืฉืœโ€ฌ
โ€ซืฉื ืชโ€ฌ2017:โ€ซ(ืœื”ืœืŸโ€ฌ"โ€ซื”ืชืงื•ืคืชื™โ€ฌ โ€ซื”ื“ื•ื—โ€ฌ)"2
.
โ€ซื”ืฉื•โ€ฌ โ€ซืชื ืื™โ€ฌ โ€ซืœืื•ืจโ€ฌโ€ซื”ื”ืคืขืœื”โ€ฌ โ€ซืชืคื™ืกืชโ€ฌ โ€ซื”ืชืืžืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื‘ืชื”ืœื™ืšโ€ฌ โ€ซื”ืื—ืจื•ื ื”โ€ฌ โ€ซื‘ืชืงื•ืคื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซื ืžืฆืืชโ€ฌ ,โ€ซื”ืžืฉืชื ื™ืโ€ฌ โ€ซืงโ€ฌ
โ€ซื”ืงื™ื™ืžื™โ€ฌ โ€ซืœืœืงื•ื—ื•ืชื™ื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืขืจืšโ€ฌ โ€ซื”ืฆืขื•ืชโ€ฌ .โ€ซื”ื—ื“ืฉื”โ€ฌ โ€ซืœืžืฆื™ืื•ืชโ€ฌ โ€ซื”ืืจื’ื•ื ื™โ€ฌ โ€ซื•ื”ืžื‘ื ื”โ€ฌโ€ซืโ€ฌโ€ซืžืชืžืงื“ื•ืชโ€ฌ โ€ซื•ื”ื—ื“ืฉื™ืโ€ฌ
โ€ซืงืฉืจโ€ฌ โ€ซืžืขืจื›ื•ืชโ€ฌ โ€ซื•ื›ืŸโ€ฌ โ€ซื•ืกื™ื™ื‘ืจโ€ฌ โ€ซืžื•ื“ื™ืขื™ืŸโ€ฌ โ€ซืžืขืจื›ื•ืชโ€ฌ ,โ€ซื—ื›ืžื•ืชโ€ฌ โ€ซืขืจื™ืโ€ฌ โ€ซื•ื ื™ื”ื•ืœโ€ฌ โ€ซื”ืžื•ืœื“ืชโ€ฌ โ€ซื‘ื™ื˜ื—ื•ืŸโ€ฌ ,โ€ซื”ืชืงืฉื•ืจืชโ€ฌ โ€ซืชืฉืชื™ื•ืชโ€ฌ โ€ซื‘ืขื•ืœืžื•ืชโ€ฌ
.โ€ซื˜ืงื˜ื™ื•ืชโ€ฌโ€ซื”ื—ื‘โ€ฌโ€ซื•ืžื•ืจื›ื‘ื•ืชโ€ฌ โ€ซืžืชืงื“ืžื•ืชโ€ฌ โ€ซืžืขืจื›ื•ืชโ€ฌ โ€ซืœืžื›ื™ืจืชโ€ฌ โ€ซืคื™ื–ื™ื•ืชโ€ฌ โ€ซืชืฉืชื™ื•ืชโ€ฌ โ€ซืžืžื›ื™ืจืชโ€ฌ โ€ซืžืขื‘ืจโ€ฌ โ€ซื‘ืชื”ืœื™ืšโ€ฌ โ€ซื ืžืฆืืชโ€ฌ โ€ซืจื”โ€ฌ
โ€ซื•โ€ฌโ€ซืžืฉืงื™ืขื”โ€ฌโ€ซื‘ื›ืšโ€ฌโ€ซื›ืชืคื™ืกืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืžืฆื™ื‘ื”โ€ฌ โ€ซืืœื•โ€ฌ โ€ซืžืืžืฆื™ืโ€ฌ โ€ซื‘ืžืกื’ืจืชโ€ฌ .โ€ซื”ืขื‘ืจโ€ฌ โ€ซืœืขื•ืžืชโ€ฌ โ€ซื’ื“ื•ืœื™ืโ€ฌ โ€ซื•ืฉื™ื•ื•ืงโ€ฌ โ€ซืžื›ื™ืจื”โ€ฌ โ€ซืžืืžืฆื™โ€ฌ
โ€ซืœืžื“ื™ื ืชโ€ฌ โ€ซืžื—ื•ืฅโ€ฌ โ€ซื”ื‘ื ื•ืชโ€ฌ โ€ซื”ื—ื‘ืจื•ืชโ€ฌ โ€ซืžื ื”ืœื™โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืกืžื›ื•ื™ื•ืชื™ื”ืโ€ฌ โ€ซื”ื•ืจื—ื‘ื•โ€ฌ โ€ซืžื›ืšโ€ฌ โ€ซื•ื›ืชื•ืฆืื”โ€ฌ โ€ซื‘ืžืจื›ื–โ€ฌ โ€ซื•ืฆืจื›ื™ื•โ€ฌ โ€ซื”ืœืงื•ื—โ€ฌ โ€ซืืชโ€ฌ โ€ซืขื•ืœืโ€ฌ
โ€ซื™ืฉืจืืœโ€ฌโ€ซืฉื”ื™ื”โ€ฌ โ€ซื›ืคื™โ€ฌ โ€ซื‘ืœื‘ื“โ€ฌ โ€ซื”ื˜ืœืงื•ืโ€ฌ โ€ซื‘ืชื—ื•ืโ€ฌ โ€ซืคืชืจื•ื ื•ืชโ€ฌ โ€ซืœืขื•ืžืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืคืชืจื•ื ื•ืชโ€ฌ โ€ซืžื’ื•ื•ืŸโ€ฌ โ€ซืœืžื›ื™ืจืชโ€ฌ โ€ซืื—ืจืื™ืโ€ฌ โ€ซืฉื”ืโ€ฌ โ€ซื›ืšโ€ฌ ,
โ€ซืžืขื‘ืจโ€ฌ โ€ซื‘ืชื”ืœื™ืšโ€ฌ โ€ซืฉืžื“ื•ื‘ืจโ€ฌ โ€ซืœืžืจื•ืชโ€ฌ โ€ซื›ื™โ€ฌ โ€ซืžืืžื™ื ื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ .โ€ซื‘ืขืชื™ื“โ€ฌ โ€ซืคืจื™โ€ฌ โ€ซื™ื™ืฉืื•โ€ฌ โ€ซืืœื•โ€ฌ โ€ซืžืืžืฆื™ืโ€ฌ ,โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืœื”ืขืจื›ืชโ€ฌ .โ€ซื‘ืขื‘ืจโ€ฌ
โ€ซื”ื’ื™ืื•ื’ืจโ€ฌ โ€ซื•ื‘ืคืจื™ืกืชื”โ€ฌ โ€ซื‘ืคืชืจื•ื ื•ืชื™ื”โ€ฌ โ€ซื”ื’ืœื•ืโ€ฌ โ€ซื”ืคื•ื˜ื ืฆื™ืืœโ€ฌ โ€ซืืชโ€ฌ โ€ซืžื™ื˜ื‘ื™โ€ฌ โ€ซื‘ืื•ืคืŸโ€ฌ โ€ซืœืžืฆื•ืชโ€ฌ โ€ซื™ื•ื›ืœโ€ฌ โ€ซื™ื™ืฉื•ืžื•โ€ฌ ,โ€ซืžื•ืจื›ื‘โ€ฌโ€ซื‘ืขื•ืœืโ€ฌ โ€ซืคื™ืชโ€ฌ
.โ€ซื•ื‘ื™ืฉืจืืœโ€ฌ
โ€ซื›ื—ืœืงโ€ฌโ€ซืžื”ืชื”ืœื™ืšโ€ฌโ€ซื”ืืžื•ืจโ€ฌโ€ซื•ืœืื•ืจโ€ฌโ€ซืžืฆื‘โ€ฌโ€ซื”ืฉื•ื•ืงื™ืโ€ฌ,โ€ซื”ื—ื‘ืจื”โ€ฌโ€ซืžืชืื™ืžื”โ€ฌโ€ซืืชโ€ฌโ€ซืžืฉืื‘ื™ื”โ€ฌโ€ซืœืชืžื™ื›ื”โ€ฌโ€ซื™ืขื™ืœื”โ€ฌโ€ซื‘ืžื™ืงื•ื“โ€ฌโ€ซื”ืขืกืงื™โ€ฌ
โ€ซืฉืœโ€ฌโ€ซื”ื—ื‘ืจื”โ€ฌ.โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืชืคืขื•ืœื™ืชโ€ฌ โ€ซื”ื™ืขื™ืœื•ืชโ€ฌ โ€ซืœื”ื’ื‘ืจืชโ€ฌ โ€ซืžืชืžืฉืšโ€ฌ โ€ซืžืืžืฅโ€ฌ โ€ซื›ื“ื™โ€ฌ โ€ซืชื•ืšโ€ฌ
1
โ€ซืœืคืจื˜ื™ืโ€ฌโ€ซื“ื™ื•ื•ื—โ€ฌ 'โ€ซืจโ€ฌ ,โ€ซืจื‘ืขื•ื ื™ืชโ€ฌ โ€ซื‘ืžืชื›ื•ื ืชโ€ฌ โ€ซื“ื™ื•ื•ื—โ€ฌ โ€ซื”ืžืฉืšโ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซื“ื™ืจืงื˜ื•ืจื™ื•ืŸโ€ฌ โ€ซื”ื—ืœื˜ืชโ€ฌ โ€ซืื•ื“ื•ืชโ€ฌโ€ซืžื™ื™ื“ื™โ€ฌโ€ซืžื™ื•ืโ€ฌ29โ€ซื‘ืžืื™โ€ฌ2017,
โ€ซืžืกโ€ฌ'โ€ซืืกืžื›ืชืโ€ฌ2017-01-055602.)โ€ซื”ื”ืคื ื™ื”โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ื›ืœืœื”โ€ฌ โ€ซืžื”ื•ื•ื”โ€ฌ โ€ซื–ื”โ€ฌ โ€ซ(ืžื™ื“ืขโ€ฌ
2
โ€ซืžื™ื•ืโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซื“ื™ื•ื•ื—โ€ฌ โ€ซืจืื”โ€ฌ28โ€ซื‘ืžืจโ€ฌโ€ซืกโ€ฌ2018โ€ซืืกโ€ฌ 'โ€ซืžืกโ€ฌ ,โ€ซืžื›ืชืโ€ฌ2018-01-031549โ€ซื“ืจืšโ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ื›ืœืœื”โ€ฌ โ€ซืžื”ื•ื•ื”โ€ฌ โ€ซื–ื”โ€ฌ โ€ซ(ืžื™ื“ืขโ€ฌ
.)โ€ซื”ื”ืคื ื™ื”โ€ฌ
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โ€ซืœืขื ื™ื™ืŸโ€ฌ โ€ซืœืขื™ืœโ€ฌ โ€ซื”ืืžื•ืจโ€ฌโ€ซืคืขื™ืœื•ืชโ€ฌโ€ซื”โ€ฌโ€ซื”ื—ื–ื•ื™ื”โ€ฌโ€ซืฉืœโ€ฌโ€ซื”ืงื‘ื•ืฆื”โ€ฌ,โ€ซื‘ื—ื•ืงโ€ฌ โ€ซื›ื”ื’ื“ืจืชื•โ€ฌ ,โ€ซืขืชื™ื“โ€ฌ โ€ซืคื ื™โ€ฌ โ€ซืฆื•ืคื”โ€ฌ โ€ซืžื™ื“ืขโ€ฌ โ€ซื”ื™ื ื•โ€ฌ
โ€ซื ื™ื™ืจื•ืชโ€ฌ,โ€ซืขืจืšโ€ฌโ€ซื”ืชืฉื›"ื—โ€ฌ-1968,)"โ€ซืขืจืšโ€ฌ โ€ซื ื™ื™ืจื•ืชโ€ฌ โ€ซ"ื—ื•ืงโ€ฌ :โ€ซ(ืœื”ืœืŸโ€ฌโ€ซืฉืœโ€ฌ โ€ซืคื ื™ืžื™ื•ืชโ€ฌ โ€ซื”ืขืจื›ื•ืชโ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ืžื‘ื•ืกืกโ€ฌ
โ€ซื”ืงื‘ื•ืฆื”โ€ฌ โ€ซืืฉืจโ€ฌ โ€ซืžื›ืจื–ื™ืโ€ฌ โ€ซืชื•ืฆืื•ืชโ€ฌ โ€ซื•ืขืœโ€ฌ โ€ซื”ื‘ื ื•ืชโ€ฌ โ€ซื”ื—ื‘ืจื•ืชโ€ฌ โ€ซื—ืชืžื•โ€ฌ โ€ซืขืœื™ื”ืโ€ฌ โ€ซื—ื•ื–ื™ืโ€ฌ โ€ซืขืœโ€ฌ ,โ€ซื›ื™ื•ืโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ
โ€ซืœื”ืชืžืžืฉื•ืชโ€ฌ โ€ซื•ื“ืื•ืชโ€ฌ โ€ซื›ืœโ€ฌ โ€ซืื™ืŸโ€ฌ โ€ซื–ื”โ€ฌ โ€ซื“ื•ื—โ€ฌ โ€ซืคืจืกื•ืโ€ฌ โ€ซืœืžื•ืขื“โ€ฌ โ€ซื ื›ื•ืŸโ€ฌ .โ€ซื‘ื”ืโ€ฌ โ€ซืœื”ืฉืชืชืฃโ€ฌ โ€ซืžืชืขืชื“ืชโ€ฌ โ€ซืื•โ€ฌ โ€ซืžืฉืชืชืคืชโ€ฌ
โ€ซื•ืœโ€ฌ ,โ€ซื—ืœืงื™โ€ฌ โ€ซืื•โ€ฌ โ€ซืžืœืโ€ฌ โ€ซื‘ืื•ืคืŸโ€ฌ โ€ซืœืขื™ืœโ€ฌ โ€ซื”ื”ืขืจื›ื•ืชโ€ฌโ€ซืฉืชืชืžโ€ฌ โ€ซื›ื›ืœโ€ฌ ,โ€ซื”ืชืžืžืฉื•ืชืŸโ€ฌ โ€ซืžื•ืขื“ื™โ€ฌโ€ซืžโ€ฌโ€ซื”ื™ืชืจโ€ฌ โ€ซื‘ื™ืŸโ€ฌ โ€ซื•ื–ืืชโ€ฌ ,โ€ซืฉื ื”โ€ฌ
โ€ซื’ื•ืจืžื™ืโ€ฌ โ€ซื‘ืฉืœโ€ฌโ€ซื—ื™ืฆื•ื ื™ื™ืโ€ฌโ€ซืฉืœืงื‘ื•ืฆื”โ€ฌโ€ซืื™ืŸโ€ฌโ€ซื™ื›ื•ืœืชโ€ฌโ€ซืฉโ€ฌ โ€ซืื•โ€ฌ โ€ซืขืœื™ื”ืโ€ฌ โ€ซื”ืฉืคืขื”โ€ฌ โ€ซืื•โ€ฌ โ€ซืฉืœื™ื˜ื”โ€ฌโ€ซื™ื›ื•ืœืชโ€ฌโ€ซื”ืฉืคืขืชโ€ฌ
โ€ซื”ืงื‘ื•ืฆื”โ€ฌโ€ซืœื”ืฉืคื™ืขโ€ฌโ€ซืขืœื™ื”ืโ€ฌ.โ€ซืžื•ื’ื‘ืœืชโ€ฌ
โ€ซื‘ื‘โ€ฌ โ€ซืœืืžื•ืจโ€ฌ โ€ซื‘ื”ืžืฉืšโ€ฌโ€ซื™โ€ฌโ€ซืื•ืจโ€ฌ3โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืœื“ื•ื—ื•ืชโ€ฌ,โ€ซืคื•ืขืœืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌโ€ซืœืคื™โ€ฌโ€ซืžื’ื–ืจื™โ€ฌโ€ซื”โ€ฌโ€ซืคืขื™ืœื•ืชโ€ฌโ€ซื”ื‘ืื™ืโ€ฌ:
.โ€ซืโ€ฌโ€ซืžื’ื–ืจโ€ฌโ€ซืžืจโ€ฌโ€ซื’ืœื•ื‘ืœโ€ฌ:
โ€ซืžื’ื–ืจโ€ฌโ€ซื’ืœื•ื‘ืœโ€ฌ โ€ซืžืจโ€ฌโ€ซืขื•ืกืงโ€ฌโ€ซื‘ืžื›ื™ืจืชโ€ฌโ€ซืคืชืจื•ื ื•ืชโ€ฌโ€ซื‘ืขื•ืœืโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ)โ€ซื™ืฉืจืืœโ€ฌ โ€ซ(ืœืžืขื˜โ€ฌโ€ซืขืœโ€ฌ โ€ซื‘ื“ื’ืฉโ€ฌ ,โ€ซื•ื‘ื”ื˜ืžืขืชืโ€ฌ
โ€ซืชืงืฉื•ืจืชโ€ฌ โ€ซืชืฉืชื™ื•ืชโ€ฌโ€ซื”ืื•ืคื˜ื™ื™โ€ฌ โ€ซื”ืกื™ื‘ื™ืโ€ฌ โ€ซื‘ืชื—ื•ืโ€ฌ โ€ซืชืฉืชื™ื•ืชโ€ฌ โ€ซืคืจื•ื™ืงื˜ื™โ€ฌ โ€ซืœืจื‘ื•ืชโ€ฌโ€ซืโ€ฌโ€ซืคืจื•โ€ฌ ,โ€ซื™โ€ฌโ€ซื‘ื™ื˜ื—ื•ืŸโ€ฌ โ€ซืงื˜ื™โ€ฌ
โ€ซืฉืœโ€ฌ โ€ซื”ืคืขื™ืœื•ืชโ€ฌ โ€ซืขื™ืงืจโ€ฌ .โ€ซืกื™ื™ื‘ืจโ€ฌ โ€ซื•ื”ื’ื ืชโ€ฌ โ€ซืžื•ื“ื™ืขื™ืŸโ€ฌ ,โ€ซื”ืžื•ืœื“ืชโ€ฌโ€ซื”ืžื’ื–ืจโ€ฌโ€ซืžืจื•ื›ื–โ€ฌโ€ซืชโ€ฌ,โ€ซื”ืœื˜ื™ื ื™ืชโ€ฌ โ€ซืืžืจื™ืงื”โ€ฌ โ€ซื‘ืžื“ื™ื ื•ืชโ€ฌ
.โ€ซื”ืจื—ื•ืงโ€ฌ โ€ซื•ื”ืžื–ืจื—โ€ฌ โ€ซืืคืจื™ืงื”โ€ฌโ€ซืชื”ืœื™โ€ฌ โ€ซื”ื—ืœโ€ฌ โ€ซื–ื”โ€ฌ โ€ซื‘ืžื’ื–ืจโ€ฌโ€ซื•ื”ืžื›ื™ืจื•ืชโ€ฌ โ€ซื”ืฉื™ื•ื•ืงโ€ฌ โ€ซื‘ื™ื›ื•ืœืชโ€ฌ โ€ซืžืฉืžืขื•ืชื™โ€ฌ โ€ซืฉื“ืจื•ื’โ€ฌ โ€ซืšโ€ฌ
.โ€ซื”ืžืงื•ืžื™ืชโ€ฌ โ€ซื”ื‘ื™ืฆื•ืขโ€ฌ โ€ซื™ื›ื•ืœืชโ€ฌ โ€ซื•ื›ืŸโ€ฌ โ€ซืžื“ื™ื ื•ืชโ€ฌ โ€ซื‘ืžืกืคืจโ€ฌ
.โ€ซื‘โ€ฌโ€ซืžื’ื–ืจโ€ฌโ€ซืžืจโ€ฌโ€ซื™ืฉืจืืœโ€ฌ:
โ€ซืžื’ื–ืจโ€ฌโ€ซืคื•ืขืœโ€ฌ โ€ซื™ืฉืจืืœโ€ฌ โ€ซืžืจโ€ฌโ€ซื•ืขื•ืกืงโ€ฌ โ€ซื™ืฉืจืืœโ€ฌ โ€ซื‘ืžื“ื™ื ืชโ€ฌโ€ซืื•ืคื˜ื™ืชโ€ฌ โ€ซืชืงืฉื•ืจืชโ€ฌ โ€ซืชืฉืชื™ื•ืชโ€ฌ โ€ซื‘ืคืจื™ืกืชโ€ฌ โ€ซื‘ืขื™ืงืจโ€ฌ
โ€ซื•ืกืœื•ืœืจื™ืชโ€ฌ,โ€ซื”ืงืžืชโ€ฌDATA CENTERโ€ซืฉืœโ€ฌ โ€ซืคืจื•ื™ืงื˜ื™ืโ€ฌ ,โ€ซืืกื˜ืจื˜ื’ื™ืโ€ฌ โ€ซืžืชืงื ื™ืโ€ฌ โ€ซืœืื‘ื˜ื—ืชโ€ฌ โ€ซืคืชืจื•ื ื•ืชโ€ฌ ,
โ€ซื•ื—ื›โ€ฌ โ€ซื‘ื˜ื•ื—ื”โ€ฌ โ€ซืขื™ืจโ€ฌโ€ซื•โ€ฌ โ€ซื”ืชืงื ื”โ€ฌ ,โ€ซืชื—ื–ื•ืงื”โ€ฌ โ€ซืฉื™ืจื•ืชื™โ€ฌ โ€ซื•ื›ืŸโ€ฌ โ€ซืžื”โ€ฌโ€ซืฉื™ืจื•ืชื™โ€ฌ.โ€ซืžืขื‘ื“ื”โ€ฌโ€ซืžื™ืจื‘โ€ฌ โ€ซืืชโ€ฌ โ€ซืžืื’ื“โ€ฌ โ€ซื”ืžื’ื–ืจโ€ฌ
.โ€ซื‘ื™ืฉืจืืœโ€ฌ โ€ซื”ืงื‘ื•ืฆื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืคืขื™ืœื•ืชโ€ฌโ€ซืœืžื’ื–ืจโ€ฌโ€ซื”ื—ื‘ืจื”โ€ฌ .โ€ซื•ืžืชืงื“ืโ€ฌ โ€ซืื—ื•ื“โ€ฌ โ€ซืฉื™ืจื•ืชโ€ฌ โ€ซื•ืžืขืจืšโ€ฌ โ€ซืžื›ื™ืจื•ืชโ€ฌ โ€ซืžืขืจืšโ€ฌ
.โ€ซื”ืงื™ื™ืžื•ืชโ€ฌ โ€ซืœืคืขื™ืœื•ื™ื•ืชโ€ฌ โ€ซื”ืžืฉื™ืงื™ืโ€ฌ โ€ซื—ื“ืฉื™ืโ€ฌ โ€ซืคืขื™ืœื•ืชโ€ฌ โ€ซืœืชื—ื•ืžื™โ€ฌ โ€ซืœื›ื ื™ืกื”โ€ฌ โ€ซืžืืžืฆื™ืโ€ฌ โ€ซืžืฉืงื™ืขื”โ€ฌ
.โ€ซื’โ€ฌโ€ซืžื’ื–ืจโ€ฌโ€ซืžืจโ€ฌโ€ซื‘ื™ื˜ื—ื•ืŸโ€ฌโ€ซื•ื˜ื›ื ื•ืœื•ื’ื™ื•ืชโ€ฌ(T&D):
โ€ซืžื’ื–ืจโ€ฌโ€ซืžืจโ€ฌโ€ซื‘ื™ื˜โ€ฌโ€ซื—ื•ืŸโ€ฌโ€ซื•ื˜ื›ื ื•ืœื•ื’ื™ื•ืชโ€ฌ(T&D)โ€ซืขื•ืกืงโ€ฌโ€ซื‘ืคื™ืชื•ื—โ€ฌ โ€ซื‘ืขื™ืงืจโ€ฌโ€ซื•ื™ื™ืฆื•ืจโ€ฌโ€ซืžืขืจื›ื•ืชโ€ฌโ€ซืชืงืฉื•ืจืชโ€ฌโ€ซื˜ืงื˜ื™ื•ืชโ€ฌ
โ€ซืฆื‘ืื™ื•ืชโ€ฌโ€ซื•ืื–ืจื—ื™ื•ืชโ€ฌโ€ซื•ืคืชืจื•ื ื•ืชโ€ฌโ€ซืขื‘ื•ืจโ€ฌโ€ซื”ืฆืœื”โ€ฌ โ€ซื›ื•ื—ื•ืชโ€ฌ-"โ€ซืžื’ื™ื‘ื™ืโ€ฌโ€ซืจืืฉื•ื ื™ืโ€ฌ".โ€ซืžืคืชื—โ€ฌ โ€ซื”ืžื’ื–ืจโ€ฌโ€ซื•ืžืชืงื™ืŸโ€ฌ
โ€ซืžืขืจื›ื•ืชโ€ฌโ€ซืงืฉืจโ€ฌโ€ซื—ื›ืžื•ืชโ€ฌโ€ซืœืืคืœื™ืงืฆื™ื•ืชโ€ฌโ€ซืฆื‘ืื™ื•ืชโ€ฌโ€ซืœื—ื™ื™ืœื•ืชโ€ฌโ€ซื”ื™ืโ€ฌโ€ซื•ื”ื™ื‘ืฉื”โ€ฌโ€ซื‘ืืจืฅโ€ฌโ€ซื•ื‘ืขื•ืœืโ€ฌ.โ€ซืœโ€ฌโ€ซืžื’ื–ืจโ€ฌโ€ซืคืชืจื•ื ื•ืชโ€ฌ
โ€ซืœืคืจื™ืกืชโ€ฌโ€ซืžืขืจื›ื•ืชโ€ฌโ€ซืชืงืฉื•ืจืชโ€ฌโ€ซืœโ€ฌ"โ€ซืžื’ื™ื‘ื™โ€ฌโ€ซืโ€ฌโ€ซืจืืฉื•ื ื™โ€ฌโ€ซืโ€ฌ"โ€ซื•โ€ฌโ€ซืžืขืจื›ืชโ€ฌโ€ซืงืฉืจโ€ฌโ€ซื˜ืงื˜ื™โ€ฌโ€ซื•ืกืœื•ืœืจื™โ€ฌโ€ซืœืื–ื•ืจื™ืโ€ฌโ€ซื™ื™ื—ื•ื“ื™ื™ืโ€ฌ.
โ€ซืžื•ืฆืจื™โ€ฌโ€ซื”ืžื’ื–ืจโ€ฌ โ€ซื•ืžืขืจื›ื•ืชโ€ฌโ€ซืœืจื‘ื•ืชโ€ฌ ,โ€ซื•ื‘ืขื•ืœืโ€ฌ โ€ซื‘ืืจืฅโ€ฌ โ€ซืžื•ืชืงื ื™ืโ€ฌโ€ซื‘ืžืกืคืจโ€ฌโ€ซื•ืžืชืงื ื™ืโ€ฌ โ€ซืฉื—ืงื™ืโ€ฌ โ€ซื’ื•ืจื“ื™โ€ฌโ€ซื‘ืžืชื—ืโ€ฌ
.โ€ซื™ื•ืจืงโ€ฌ โ€ซื‘ื ื™ื•โ€ฌ โ€ซื”ืขื•ืœืžื™โ€ฌ โ€ซื”ืกื—ืจโ€ฌ โ€ซืžืจื›ื–โ€ฌ
.โ€ซื“โ€ฌโ€ซืžื’ื–ืจโ€ฌโ€ซืืชื ื”โ€ฌ:
โ€ซืžื’ื–ืจโ€ฌโ€ซื”ื™ื โ€ฌ โ€ซืืชื ื”โ€ฌโ€ซื•โ€ฌโ€ซืžื’ื–ืจโ€ฌโ€ซืžืงื™โ€ฌ โ€ซื—ืงื™ืจื”โ€ฌ โ€ซืœื›ื“ื™โ€ฌ โ€ซื•ืขื™ื‘ื•ื“ืโ€ฌ โ€ซื ืชื•ื ื™ืโ€ฌ โ€ซืื™ืกื•ืฃโ€ฌ โ€ซืžืขืจื›ื•ืชโ€ฌ โ€ซื‘ืชื—ื•ืโ€ฌ โ€ซืชื›ื ื”โ€ฌ โ€ซืžื•ืฆืจื™โ€ฌโ€ซืคื”โ€ฌ
โ€ซืžื˜ืจื”โ€ฌ โ€ซืžืžื•ืงื“ื•ืชโ€ฌ โ€ซื•ืชื•ื‘ื ื•ืชโ€ฌ.
โ€ซื”ืžื’ื–ืจโ€ฌโ€ซื‘ืชื—ื•ืโ€ฌ โ€ซืžื•ืฆืจื™ืโ€ฌ โ€ซืžืคืชื—โ€ฌโ€ซื•ื”โ€ฌ โ€ซื”ื—ืงื™ืจื”โ€ฌ ,โ€ซื”ืžื•ื“ื™ืขื™ืŸโ€ฌ-webintโ€ซื‘ื˜ื›ื ื•ืœื•ื’ื™ื•ืชโ€ฌ โ€ซืฉื™ืžื•ืฉโ€ฌ โ€ซื•ืขื•ืฉื”โ€ฌ
โ€ซื“โ€ฌ โ€ซื”ื‘ื™ื’โ€ฌ โ€ซืžืขื•ืœืโ€ฌ โ€ซืžืชืงื“ืžื•ืชโ€ฌโ€ซืโ€ฌโ€ซื•โ€ฌ โ€ซื˜ื”โ€ฌโ€ซื”โ€ฌ-deep learningโ€ซื”ืžืคื•ืชื—ื™ืโ€ฌ โ€ซืืœื’ื•ืจื™ืชืžื™ืโ€ฌ โ€ซืขืโ€ฌ โ€ซื‘ืฉื™ืœื•ื‘โ€ฌ
โ€ซื‘โ€ฌโ€ซืงื‘ื•ืฆื”โ€ฌโ€ซื ื™ืชื•ื—โ€ฌ โ€ซืžื‘ื•ืกืกื•ืชโ€ฌ โ€ซืžืชืงื“ืžื•ืชโ€ฌ โ€ซืื ืœื™ื–ื•ืชโ€ฌ โ€ซื‘ื™ืฆื•ืขโ€ฌ โ€ซื•ืžืืคืฉืจื™ืโ€ฌโ€ซื•โ€ฌ.โ€ซืฉืคื”โ€ฌโ€ซืœโ€ฌโ€ซืžื’ื–ืจโ€ฌโ€ซืคื™ืชื•ื—ื™ืโ€ฌ โ€ซืžืกืคืจโ€ฌ
โ€ซื™ื™ื—ื•ื“โ€ฌโ€ซื‘ืชื—ื•ืโ€ฌ โ€ซื™ื™ืโ€ฌ,โ€ซืืฉืจโ€ฌ,โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืœื”ืขืจื›ืชโ€ฌโ€ซื‘ืฉื•ืงโ€ฌ โ€ซืžืฉืžืขื•ืชื™โ€ฌ โ€ซื˜ื›ื ื•ืœื•ื’ื™โ€ฌ โ€ซืคืขืจโ€ฌ โ€ซืœื”โ€ฌ โ€ซืžืงื ื™ืโ€ฌ.โ€ซืžื•ืฆืจื™โ€ฌ
โ€ซื”ืžื’ื–ืจโ€ฌโ€ซื‘โ€ฌ โ€ซืžื•ืชืงื ื™ืโ€ฌโ€ซืžืกืคืจโ€ฌโ€ซืžื•โ€ฌ โ€ซื’ื•ืคื™โ€ฌ,โ€ซื“ื™ืขื™ืŸโ€ฌโ€ซื—ืงื™ืจื•ืชโ€ฌโ€ซืขืกืงื™ื•ืชโ€ฌ โ€ซื•ื—ื‘ืจื•ืชโ€ฌ.โ€ซื•ื‘ืขื•ืœืโ€ฌ โ€ซื‘ืืจืฅโ€ฌ
.โ€ซื”โ€ฌโ€ซื‘ื ื•ืกืฃโ€ฌโ€ซื‘โ€ฌ โ€ซื•ืžื•ืฆื’ื•ืชโ€ฌ โ€ซืžื’ื–ืจโ€ฌ โ€ซืœื”ื’ื“ืจื•ืชโ€ฌ โ€ซืขื•ื ื•ืชโ€ฌ โ€ซืฉืœืโ€ฌ โ€ซืคืขื™ืœื•ื™ื•ืชโ€ฌ โ€ซืœื—ื‘ืจื”โ€ฌ ," โ€ซืžืกื’ืจืชโ€ฌโ€ซืื—ืจื™ืโ€ฌ"โ€ซื”ืžื’ื–ืจื™โ€ฌ โ€ซื‘ื“ื™ื•ื•ื—โ€ฌ
โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซื‘ื“ื•ื—ื•ืชโ€ฌ.
3
1.โ€ซืื™โ€ฌโ€ซืจื•ืขื™ืโ€ฌโ€ซืžื”ื•ืชื™ื™โ€ฌโ€ซืโ€ฌโ€ซื•ืœืื—ืจโ€ฌ โ€ซื”ื“ื•ื—โ€ฌ โ€ซื‘ืชืงื•ืคืชโ€ฌโ€ซื™ื•โ€ฌ
โ€ซืโ€ฌ.โ€ซื‘ื”ืžืฉืšโ€ฌโ€ซืœื“ื™ื•ื•ื—โ€ฌโ€ซืžื™ื™ื“ื™โ€ฌโ€ซืžื™ื•ืโ€ฌ23โ€ซื‘ืืคืจื™ืœโ€ฌ2017,โ€ซืžืกโ€ฌ'โ€ซืืกืžื›ืชืโ€ฌ2017-01-041757(โ€ซืžื™ื“ืขโ€ฌโ€ซื–ื”โ€ฌโ€ซืžื”ื•ื•ื”โ€ฌ
โ€ซื”ื›ืœืœื”โ€ฌโ€ซืขืœโ€ฌโ€ซื“ืจืšโ€ฌโ€ซื”ื”ืคื ื™ื”โ€ฌ( )โ€ซืœื”ืœืŸโ€ฌโ€ซื–ื”โ€ฌ โ€ซื‘ืกืขื™ืฃโ€ฌ" :โ€ซื”ื“ื™ื•ื•ื—โ€ฌโ€ซื”ืงื•ื“ืโ€ฌ,)"โ€ซื”ืœืงื•ื—โ€ฌ(โ€ซื›ื”ื’ื“ืจืชื•โ€ฌโ€ซื‘ื“ื™ื•ื•ื—โ€ฌโ€ซื”ืงื•ื“ืโ€ฌ)โ€ซื”ื–ืžื™ืŸโ€ฌ
โ€ซืžืขืจื›ื•ืชโ€ฌโ€ซืชืฆืคื™ืชโ€ฌโ€ซื ื•ืกืคื•ืชโ€ฌ,โ€ซื•ื‘ื™ืŸโ€ฌโ€ซื”ื™ืชืจโ€ฌโ€ซื‘ื”ืžืฉืšโ€ฌโ€ซืœื›ืšโ€ฌ,โ€ซืืกืคืงืชโ€ฌโ€ซืžืœื•ืโ€ฌโ€ซื”ืžืขืจื›ื•ืชโ€ฌโ€ซื‘โ€ฌโ€ซืžืกื’ืจืชโ€ฌโ€ซื”ืคืจื•ื™ืงื˜โ€ฌ
(โ€ซื›ื”ื’ื“ืจืชื•โ€ฌโ€ซื‘ื“ื™ื•ื•ื—โ€ฌโ€ซื”ืงื•ื“ืโ€ฌ)โ€ซืฆืคื•ื™ื”โ€ฌโ€ซืœื”ื™ืžืฉืšโ€ฌโ€ซืขื“โ€ฌโ€ซืœืกื•ืฃโ€ฌโ€ซื”ืจื‘ืขื•ืŸโ€ฌโ€ซื”ืฉื ื™โ€ฌโ€ซืœืฉื ืชโ€ฌ2018.โ€ซื™ืฆื•ื™ืŸโ€ฌ,โ€ซื›ื™โ€ฌโ€ซืœืื•ืจโ€ฌโ€ซื”ื’ื™ื“ื•ืœโ€ฌ
โ€ซื‘ื”ื–ืžื ื•ืชโ€ฌโ€ซื›ืืžื•ืจโ€ฌ,โ€ซื™ืกืชื›ืโ€ฌโ€ซื”ื™ืงืคื•โ€ฌโ€ซื”ื›ื•ืœืœโ€ฌโ€ซืฉืœโ€ฌโ€ซื”ืคืจื•ื™ืงื˜โ€ฌโ€ซืœืกืšโ€ฌโ€ซืฉืœโ€ฌโ€ซื›โ€ฌ-5.3โ€ซืžื™ืœื™ื•ื ื™โ€ฌโ€ซื“ื•ืœืจโ€ฌโ€ซืืจื”โ€ฌ"โ€ซื‘โ€ฌ:โ€ซ(ืœื”ืœืŸโ€ฌ
"โ€ซื“ื•ืœืจโ€ฌ)"3
.
โ€ซื‘โ€ฌ.โ€ซื‘ื™ื•ืโ€ฌ1โ€ซื‘โ€ฌโ€ซืžืจืกโ€ฌ2018โ€ซ(ืœื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืžืœืื”โ€ฌ โ€ซื•ื‘ืฉืœื™ื˜ื”โ€ฌ โ€ซื‘ื‘ืขืœื•ืชโ€ฌ โ€ซื‘ืชโ€ฌ โ€ซื—ื‘ืจื”โ€ฌโ€ซืœืŸโ€ฌโ€ซื–ื”โ€ฌ โ€ซื‘ืกืขื™ืฃโ€ฌโ€ซ"ื”ื—ื‘ืจื”โ€ฌ :
)"โ€ซื”ื‘ืชโ€ฌ.โ€ซื”ื‘ื™ื˜ื—ื•ืŸโ€ฌ โ€ซืœืžืฉืจื“โ€ฌ โ€ซื™ื“ืขโ€ฌ โ€ซืชื•ืฆืจื™โ€ฌ โ€ซืœืืกืคืงืชโ€ฌ โ€ซืžื—ื™ืจื™ืโ€ฌ โ€ซื”ืกื›ืžื™โ€ฌ โ€ซืงื™ื‘ืœื”โ€ฌโ€ซืืกืคืงืชโ€ฌโ€ซืชื•ืฆืจื™โ€ฌโ€ซื”ื™ื“ืขโ€ฌโ€ซืชื‘ื•ืฆืขโ€ฌโ€ซื‘โ€ฌ-6
โ€ซืชื—ื•ืžื™ืโ€ฌโ€ซื˜ื›ื ื•ืœื•ื’ื™ื™ืโ€ฌโ€ซื‘ื ื•ืฉืื™โ€ฌโ€ซืชืงืฉื•ืจืชโ€ฌ,โ€ซืชืฉืชื™ื•ืชโ€ฌโ€ซื•ืžื•ืœื˜ื™ืžื“ื™ื”โ€ฌ(โ€ซืœื”ืœืŸโ€ฌโ€ซื–ื”โ€ฌ โ€ซื‘ืกืขื™ืฃโ€ฌ" :โ€ซื”ืคืจื•ื™ืงื˜โ€ฌ.)"โ€ซื”ื™ืงืฃโ€ฌ
โ€ซื”ื”ื›ื ืกื•ืชโ€ฌโ€ซื”ืฆืคื•ื™โ€ฌโ€ซืžื”ืคืจื•ื™ืงื˜โ€ฌโ€ซื”ื™ื ื•โ€ฌโ€ซื›โ€ฌ-42โ€ซืžื™ืœื™ื•ืŸโ€ฌโ€ซืฉโ€ฌ"โ€ซื—โ€ฌโ€ซื•ืฉื™ืขื•ืจโ€ฌโ€ซื”ืจื•ื•ื—ื™ื•ืชโ€ฌโ€ซื”ืฆืคื•ื™โ€ฌโ€ซื”ื™ื ื•โ€ฌโ€ซื”ืฉื™ืขื•ืจโ€ฌโ€ซื”ืžืงื•ื‘ืœโ€ฌ
โ€ซื‘ืคืจื•ื™ืงื˜ื™ืโ€ฌโ€ซื“ื•ืžื™ืโ€ฌโ€ซืฉืœโ€ฌโ€ซื”ื—ื‘ืจื”โ€ฌ.โ€ซืืกืคืงืชโ€ฌโ€ซื”ืžื•ืฆืจื™ืโ€ฌโ€ซื‘ืคืจื•ื™ืงื˜โ€ฌโ€ซืชื‘ื•ืฆืขโ€ฌโ€ซืขืœโ€ฌโ€ซืคื ื™โ€ฌโ€ซื›โ€ฌ-3โ€ซืฉื ื™ืโ€ฌ4
.
โ€ซื’โ€ฌ.โ€ซื‘ื™ื•ืโ€ฌ21โ€ซื‘ืžืื™โ€ฌ2018โ€ซื”ืชืงืฉืจื”โ€ฌโ€ซืžืœืื”โ€ฌ โ€ซื•ืฉืœื™ื˜ื”โ€ฌ โ€ซื‘ื‘ืขืœื•ืชโ€ฌ โ€ซื‘ืชโ€ฌ โ€ซื—ื‘ืจืชโ€ฌ โ€ซื‘ืืžืฆืขื•ืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌโ€ซ(ืœื”ืœืŸโ€ฌโ€ซื‘ืกืขื™ืฃโ€ฌ
โ€ซื–ื”โ€ฌโ€ซื‘ืชื—ื•ืโ€ฌ โ€ซืคืจื•ื™ืงื˜ื™ืโ€ฌ โ€ซืœื‘ื™ืฆื•ืขโ€ฌ โ€ซืžืกื’ืจืชโ€ฌ โ€ซื‘ื”ืกื›ืžื™โ€ฌ )"โ€ซื”ื‘ืชโ€ฌ โ€ซ"ื—ื‘ืจืชโ€ฌ :โ€ซื‘ื™ื˜ื—ื•ืŸโ€ฌโ€ซืกโ€ฌ โ€ซื•ื”ื’ื ืชโ€ฌ โ€ซื”ืžื•ื“ื™ืขื™ืŸโ€ฌ ,โ€ซื”ืžื•ืœื“ืชโ€ฌโ€ซื™ื™ื‘ืจโ€ฌ
โ€ซื‘ืžโ€ฌ โ€ซื‘ืžื“ื™ื ื”โ€ฌโ€ซืขืจื‘โ€ฌโ€ซ(ืœื”ืœืŸโ€ฌ โ€ซืืคืจื™ืงื”โ€ฌโ€ซื–ื”โ€ฌ โ€ซื‘ืกืขื™ืฃโ€ฌโ€ซื”ื”ื›ื ืกื•ืชโ€ฌ โ€ซื”ื™ืงืฃโ€ฌ .)โ€ซื”ืขื ื™ื™ืŸโ€ฌ โ€ซืœืคื™โ€ฌ ,"โ€ซ"ื”ืขืกืงื”โ€ฌ โ€ซืื•โ€ฌ "โ€ซ"ื”ืคืจื•ื™ืงื˜โ€ฌ :
โ€ซื›โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื‘ืกืšโ€ฌ โ€ซื”ื™ื ื•โ€ฌ โ€ซืžื”ืคืจื•ื™ืงื˜โ€ฌ โ€ซื”ืฆืคื•ื™โ€ฌ-102โ€ซืฉ"ื—โ€ฌ โ€ซืžื™ืœื™ื•ื ื™โ€ฌโ€ซื”ืžืงื•ื‘ืœโ€ฌ โ€ซื”ืฉื™ืขื•ืจโ€ฌ โ€ซื”ื™ื ื•โ€ฌ โ€ซื”ืฆืคื•ื™โ€ฌ โ€ซื”ืจื•ื•ื—ื™ื•ืชโ€ฌ โ€ซื•ืฉื™ืขื•ืจโ€ฌ
โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื“ื•ืžื™ืโ€ฌ โ€ซื‘ืคืจื•ื™ืงื˜ื™ืโ€ฌ.โ€ซื”ื‘ืชโ€ฌ โ€ซื•ื—ื‘ืจืชโ€ฌโ€ซื›ืฉื ืชื™ื™ืโ€ฌ โ€ซื”ื™ื ื•โ€ฌ โ€ซื”ืคืจื•ื™ืงื˜โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืฆืคื•ื™โ€ฌ โ€ซืžืฉื›ื•โ€ฌ.โ€ซืชืงื•โ€ฌ โ€ซืœืื—ืจโ€ฌโ€ซืคืชโ€ฌ
โ€ซื›โ€ฌ โ€ซืกืšโ€ฌ โ€ซืขืœโ€ฌ โ€ซืžืงื“ืžื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืงื™ื‘ืœื”โ€ฌ ,โ€ซื”ื“ื•ื—โ€ฌ-15.โ€ซืฉ"ื—โ€ฌ โ€ซืžื™ืœื™ื•ืŸโ€ฌโ€ซืžื•ืชื ื™ืชโ€ฌ โ€ซื”ื”ืชืงืฉืจื•ืชโ€ฌ โ€ซื›ื™โ€ฌ ,โ€ซื™ื•ื‘ื”ืจโ€ฌโ€ซื‘ื”ืฉืœืžืชโ€ฌ
โ€ซืฉืœโ€ฌ โ€ซืงื™ื•ืžืโ€ฌ)โ€ซื—ื•ื‘โ€ฌ โ€ซืฉื˜ืจื™โ€ฌ โ€ซื”ืคืงื“ืชโ€ฌ โ€ซ(ื›ื•ืœืœโ€ฌ โ€ซื”ืขืกืงื”โ€ฌ โ€ซืœืžื™ืžื•ืŸโ€ฌ โ€ซื”ืชื ืื™ืโ€ฌ โ€ซื”ืฉืœืžืชโ€ฌ โ€ซื–ื”โ€ฌ โ€ซื•ื‘ื›ืœืœโ€ฌ โ€ซืžืชืœื™ืโ€ฌ โ€ซืชื ืื™ืโ€ฌ.
'โ€ซืจโ€ฌ ,โ€ซื ื•ืกืคื™ืโ€ฌ โ€ซืœืคืจื˜ื™ืโ€ฌโ€ซื“ื™ื•ื•ื—โ€ฌโ€ซืžื™ืžื™ืโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซื™โ€ฌ17โ€ซื‘ืื•ืงื˜ื•ื‘ืจโ€ฌ2017(โ€ซืืกืžื›ืชืโ€ฌ 'โ€ซืžืกโ€ฌ2017-01-091000,)
22โ€ซื‘ืžืจืกโ€ฌ2018(โ€ซืืกืžื›ืชืโ€ฌ 'โ€ซืžืกโ€ฌ2018-01-027916โ€ซื•โ€ฌ )-29โ€ซื‘ืืคืจื™ืœโ€ฌ2018(โ€ซืืกืžื›ืชืโ€ฌ 'โ€ซืžืกโ€ฌ2018-01-
042094))โ€ซื”ื”ืคื ื™ื”โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ื›ืœืœื”โ€ฌ โ€ซืžื”ื•ื•ื”โ€ฌ โ€ซื–ื”โ€ฌ โ€ซ(ืžื™ื“ืขโ€ฌ.
โ€ซื“โ€ฌ.โ€ซื‘ื™ื•ืโ€ฌ26โ€ซื‘ืžืจืกโ€ฌ2018โ€ซื ื•ืฉืื™ืโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืžื ื™ื•ืชโ€ฌ โ€ซื‘ืขืœื™โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืฉื ืชื™ืชโ€ฌ โ€ซื”ื›ืœืœื™ืชโ€ฌ โ€ซื”ืืกื™ืคื”โ€ฌ โ€ซืื™ืฉืจื”โ€ฌ
( :โ€ซื›ื“ืœืงืžืŸโ€ฌ1)โ€ซืื™ืฉื•ืจโ€ฌโ€ซืžื“ื™ื ื™ื•ืชโ€ฌโ€ซืชื’ืžื•ืœโ€ฌโ€ซืฉืœโ€ฌโ€ซื”ื—ื‘ืจื”โ€ฌโ€ซื‘ื”ืชืืโ€ฌโ€ซืœืกืขื™ืฃโ€ฌ267โ€ซืโ€ฌโ€ซืœื—โ€ฌโ€ซื•ืงโ€ฌโ€ซื”ื—ื‘ืจื•ืชโ€ฌ,โ€ซื”ืชืฉื โ€ฌ"โ€ซื˜โ€ฌ-1999,
โ€ซืœืชืงื•ืคื”โ€ฌโ€ซืฉืœโ€ฌ3โ€ซืฉื ื™ืโ€ฌโ€ซื”ื—ืœโ€ฌโ€ซืžื™ื•ืโ€ฌ1โ€ซื‘ื™ื ื•ืืจโ€ฌ2018.(2โ€ซืื™ืฉื•ืจโ€ฌ )โ€ซืขื“ื›ื•ืŸโ€ฌโ€ซืจื›ื™ื‘โ€ฌโ€ซื”ื‘ื•ื ื•ืกโ€ฌโ€ซื‘ืชื ืื™โ€ฌโ€ซื”ื›ื”ื•ื ื”โ€ฌ
โ€ซื•ื”ื”ืขืกืงื”โ€ฌโ€ซืฉืœโ€ฌโ€ซืžืจโ€ฌโ€ซื ื™ืจโ€ฌโ€ซืœืžืคืจื˜โ€ฌ,โ€ซืžื ื›โ€ฌ"โ€ซืœโ€ฌโ€ซื”ื—ื‘ืจื”โ€ฌ,โ€ซื‘ื”ืชืืโ€ฌโ€ซืœืขื“ื›ื•ืŸโ€ฌโ€ซื”ืžื•ืฆืขโ€ฌโ€ซืœืžื“ื™ื ื™ื•ืชโ€ฌโ€ซื”ืชื’ืžื•ืœโ€ฌ5.
.
3
.โ€ซืœืคืจื˜ื™ืโ€ฌโ€ซื“ื™ื•ื•ื—โ€ฌ 'โ€ซืจโ€ฌ ,โ€ซื ื•ืกืคื™ืโ€ฌโ€ซืžื™ื™ื“ื™โ€ฌโ€ซืžื™ื•ืโ€ฌ1โ€ซื‘ื™ื ื•ืืจโ€ฌ2018โ€ซืืกืžื›ืชืโ€ฌ 'โ€ซืžืกโ€ฌ ,2018-01-000307โ€ซื“ืจืšโ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ื›ืœืœื”โ€ฌ โ€ซืžื”ื•ื•ื”โ€ฌ โ€ซื–ื”โ€ฌ โ€ซ(ืžื™ื“ืขโ€ฌ
.)โ€ซื”ื”ืคื ื™ื”โ€ฌ
4
'โ€ซืจโ€ฌ ,โ€ซื ื•ืกืคื™ืโ€ฌ โ€ซืœืคืจื˜ื™ืโ€ฌโ€ซืžื™ื•ืโ€ฌ โ€ซืžื™ื™ื“ื™โ€ฌ โ€ซื“ื™ื•ื•ื—โ€ฌ4โ€ซื‘ืžืจืกโ€ฌ2018โ€ซืืกืžื›ืชืโ€ฌ 'โ€ซืžืกโ€ฌ ,2018-01-020818โ€ซื–โ€ฌ โ€ซ(ืžื™ื“ืขโ€ฌโ€ซื“ืจืšโ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ื›ืœืœื”โ€ฌ โ€ซืžื”ื•ื•ื”โ€ฌ โ€ซื”โ€ฌ
)โ€ซื”ื”ืคื ื™ื”โ€ฌ
5
'โ€ซืจโ€ฌ ,โ€ซื ื•ืกืคื™ืโ€ฌ โ€ซืœืคืจื˜ื™ืโ€ฌโ€ซืžื™ื•ืโ€ฌ โ€ซืžื™ื™ื“ื™โ€ฌ โ€ซื“ื™ื•ื•ื—โ€ฌ26โ€ซื‘ืžืจืกโ€ฌ2018โ€ซืืกืžื›ืชืโ€ฌ 'โ€ซืžืกโ€ฌ ,2018-01-029650โ€ซื“ืจืšโ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ื›ืœืœื”โ€ฌ โ€ซืžื”ื•ื•ื”โ€ฌ โ€ซื–ื”โ€ฌ โ€ซ(ืžื™ื“ืขโ€ฌ
)โ€ซื”ื”ืคื ื™ื”โ€ฌ
4
โ€ซื”ืขืจื›ื•ืชโ€ฌโ€ซื”ื—ื‘ืจื”โ€ฌโ€ซื‘ื“ื‘ืจโ€ฌโ€ซื”ื™ืงืฃโ€ฌโ€ซื”ื”ื›ื ืกื•ืชโ€ฌโ€ซื”ืฆืคื•ื™โ€ฌโ€ซืžืคืจื•ื™ืงื˜ื™ืโ€ฌ/โ€ซื”ืชืงืฉืจื•ื™ื•ืชโ€ฌโ€ซื”ืฉืœโ€ฌ โ€ซืžื•ืขื“โ€ฌ โ€ซื•ื‘ื“ื‘ืจโ€ฌโ€ซืžืชโ€ฌ
)โ€ซื”ื”ืคื ื™ื”โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซืขืœโ€ฌ โ€ซ(ืœืจื‘ื•ืชโ€ฌ โ€ซื”ืคืจื•ื™ืงื˜ื™ื/ื”ื”ืชืงืฉืจื•ื™ื•ืชโ€ฌโ€ซื”ื™ื ืŸโ€ฌโ€ซื‘ื’ื“ืจโ€ฌโ€ซืžื™ื“ืขโ€ฌโ€ซืฆื•ืคื”โ€ฌโ€ซืคื ื™โ€ฌโ€ซืขืชื™ื“โ€ฌ,โ€ซื›ื”ื’ื“ืจืชื•โ€ฌโ€ซื‘ื—ื•ืงโ€ฌ
โ€ซื ื™ื™ืจื•ืชโ€ฌโ€ซืขืจืšโ€ฌ,โ€ซื”ืชืฉื›โ€ฌ"โ€ซื—โ€ฌ-1968,โ€ซื”ืžื‘ื•ืกืกโ€ฌโ€ซืขืœโ€ฌโ€ซื”ืขืจื›ื•ืชโ€ฌโ€ซืคื ื™ืžื™ื•ืชโ€ฌโ€ซืฉืœโ€ฌโ€ซื”ื—ื‘ืจื”โ€ฌ.โ€ซืื™ืŸโ€ฌโ€ซื›ืœโ€ฌโ€ซื•ื•ื“ืื•ืชโ€ฌโ€ซืœื”ืชืžืžืฉื•ืชโ€ฌ
โ€ซื”ืขืจื›ื•ืชโ€ฌโ€ซืืœื•โ€ฌโ€ซื•ื–ืืชโ€ฌ,โ€ซื‘ื™ืŸโ€ฌโ€ซื”ื™ืชืจโ€ฌ,โ€ซื‘ืฉืœโ€ฌโ€ซื’ื•ืจืžื™ืโ€ฌโ€ซืฉืื™ื ืโ€ฌโ€ซื‘ืฉืœื™ื˜ืชโ€ฌโ€ซื”ื—ื‘ืจื”โ€ฌ,โ€ซืœืจื‘ื•ืชโ€ฌโ€ซื’ื•ืจืžื™โ€ฌโ€ซื”ืกื™ื›ื•ืŸโ€ฌโ€ซื‘ืคืขื™ืœื•โ€ฌโ€ซืชโ€ฌ
โ€ซื”ื—ื‘ืจื”โ€ฌ,โ€ซื›ืžืคื•ืจื˜โ€ฌโ€ซื‘ื“ื•ื—โ€ฌโ€ซื”ืชืงื•ืคืชื™โ€ฌ.
2.โ€ซืฉืœื”โ€ฌ โ€ซื”ืžื•ื—ื–ืงื•ืชโ€ฌ โ€ซื•ื”ื—ื‘ืจื•ืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืคืขื™ืœื•ืชโ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ื“ื™ืจืงื˜ื•ืจื™ื•ืŸโ€ฌ โ€ซื”ืกื‘ืจื™โ€ฌ
โ€ซืโ€ฌ.โ€ซืžื’ื–ืจโ€ฌโ€ซืžืจโ€ฌโ€ซื’ืœื•ื‘ืœโ€ฌ-โ€ซื”ื›ื ืกื•ืชโ€ฌโ€ซื”ืžื’ื–ืจโ€ฌโ€ซื‘ื›โ€ฌ โ€ซื”ืกืชื›ืžื•โ€ฌ โ€ซื”ื“ื•ื—โ€ฌ โ€ซื‘ืชืงื•ืคืชโ€ฌ โ€ซืžื—ื™ืฆื•ื ื™ื™ืโ€ฌ-83,322โ€ซืืœืคื™โ€ฌโ€ซืฉ"ื—โ€ฌ
โ€ซืœโ€ฌ โ€ซื‘ื”ืฉื•ื•ืื”โ€ฌโ€ซื›โ€ฌ-68,154โ€ซืืœืคื™โ€ฌโ€ซืฉ"ื—โ€ฌโ€ซืืฉืชืงื“โ€ฌ โ€ซื”ืžืงื‘ื™ืœื”โ€ฌ โ€ซื‘ืชืงื•ืคื”โ€ฌ.โ€ซื”ื’ื™ื“ื•ืœโ€ฌโ€ซื”โ€ฌ โ€ซื‘ื”ื›ื ืกื•ืชโ€ฌโ€ซืžื’ื–ืจโ€ฌโ€ซื ื•ื‘ืขโ€ฌโ€ซื‘ืขื™ืงืจโ€ฌ
โ€ซืžื’ื™ื“ื•ืœโ€ฌโ€ซืžื”ื›ื ืกื•ืชโ€ฌโ€ซื‘โ€ฌโ€ซืชื—ื•ืโ€ฌโ€ซืชืฉืชื™ื•ืชโ€ฌโ€ซืืœื—ื•ื˜ื™ืชโ€ฌ โ€ซืชืงืฉื•ืจืชโ€ฌโ€ซื”ืžื•ืœื“ืชโ€ฌ โ€ซื‘ื™ื˜ื—ื•ืŸโ€ฌ โ€ซื•ื‘ืชื—ื•ืโ€ฌโ€ซื‘ืžื“ื™ื ื•ืชโ€ฌโ€ซืืคืจื™ืงื”โ€ฌ
โ€ซื•โ€ฌโ€ซื”ืœื˜ื™ื ื™ืชโ€ฌ โ€ซืืžืจื™ืงื”โ€ฌ.โ€ซื‘ืชืงื•ืคืชโ€ฌโ€ซื”ื“ื•ื—โ€ฌโ€ซื ืจืฉืโ€ฌโ€ซืจื•ื•ื—โ€ฌโ€ซื›โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื‘ืžื’ื–ืจโ€ฌ โ€ซืชืคืขื•ืœื™โ€ฌ-1,500โ€ซืืœืคื™โ€ฌโ€ซืฉ"ื—โ€ฌโ€ซื”ืจื•ื•ื—โ€ฌ .
โ€ซื›โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื‘ืกืšโ€ฌ โ€ซื”ืกืชื›ืโ€ฌ โ€ซืืฉืชืงื“โ€ฌ โ€ซื”ืžืงื‘ื™ืœื”โ€ฌ โ€ซื‘ืชืงื•ืคื”โ€ฌ โ€ซื”ืชืคืขื•ืœื™โ€ฌ-526โ€ซืืœืคื™โ€ฌโ€ซืฉ"ื—โ€ฌ.โ€ซื”ืขืœื™ื™ื”โ€ฌโ€ซื‘ืจื•ื•ื—โ€ฌโ€ซื”ืชืคืขื•ืœื™โ€ฌ
โ€ซื ื•ื‘ืขืชโ€ฌโ€ซื‘ืขื™ืงืจโ€ฌโ€ซื‘ืชืงื•ืคื”โ€ฌ โ€ซื‘ื”ื›ื ืกื•ืชโ€ฌ โ€ซืžื’ื™ื“ื•ืœโ€ฌ.
โ€ซื‘โ€ฌ.โ€ซืžื’ื–ืจโ€ฌโ€ซื™ืฉืจืืœโ€ฌ โ€ซืžืจโ€ฌ-โ€ซื”ื›ื ืกื•ืชโ€ฌโ€ซื”ืžื’ื–ืจโ€ฌโ€ซืžื—ื™ืฆื•ื ื™ื™ืโ€ฌโ€ซืœโ€ฌ โ€ซื”ืกืชื›ืžื•โ€ฌ โ€ซื”ื“ื•ื—โ€ฌ โ€ซื‘ืชืงื•ืคืชโ€ฌโ€ซื›โ€ฌ-44,883โ€ซืืœืคื™โ€ฌโ€ซืฉ"ื—โ€ฌ
โ€ซื‘ื“ื•ืžื”โ€ฌโ€ซืœโ€ฌโ€ซื›โ€ฌ-44,237โ€ซืืœืคื™โ€ฌโ€ซืฉ"ื—โ€ฌ.โ€ซืืฉืชืงื“โ€ฌ โ€ซื”ืžืงื‘ื™ืœื”โ€ฌ โ€ซื‘ืชืงื•ืคื”โ€ฌโ€ซื”ื“ื•ื—โ€ฌ โ€ซื‘ืชืงื•ืคืชโ€ฌโ€ซื ืจืฉืโ€ฌโ€ซื‘โ€ฌโ€ซืžื’ื–ืจโ€ฌโ€ซืจื•ื•ื—โ€ฌโ€ซืชืคืขื•ืœื™โ€ฌ
โ€ซืฉืœโ€ฌโ€ซื›โ€ฌ-603โ€ซืืœืคื™โ€ฌโ€ซืฉ"ื—โ€ฌโ€ซื‘ื“ื•ืžื”โ€ฌโ€ซืœโ€ฌโ€ซืจื•ื•ื—โ€ฌโ€ซืฉืœโ€ฌ โ€ซืชืคืขื•ืœื™โ€ฌโ€ซื›โ€ฌ-427โ€ซืืœืคื™โ€ฌโ€ซืฉ"ื—โ€ฌโ€ซื”ืžืงโ€ฌ โ€ซื‘ืชืงื•ืคื”โ€ฌโ€ซืืฉืชืงื“โ€ฌ โ€ซื‘ื™ืœื”โ€ฌ.
โ€ซื’โ€ฌ.โ€ซืžื’ื–ืจโ€ฌโ€ซืžืจโ€ฌโ€ซื‘ื˜ื—ื•ืŸโ€ฌโ€ซื•ื˜ื›ื ื•ืœื•ื’ื™ื•ืชโ€ฌ(D&T)-โ€ซื‘ืชืงื•ืคืชโ€ฌโ€ซื”ื“ื•ื—โ€ฌโ€ซื”ืกืชื›ืžื•โ€ฌโ€ซื”ื›ื ืกื•ืชโ€ฌโ€ซื”ืžื’ื–ืจโ€ฌโ€ซืžื—ื™ืฆื•ื ื™ื™ืโ€ฌโ€ซื‘ื›โ€ฌ-
14,484โ€ซืืœืคื™โ€ฌโ€ซืฉ"ื—โ€ฌโ€ซื‘ื”ืฉื•ื•ืื”โ€ฌโ€ซืœื›โ€ฌโ€“13,865โ€ซืืœืคื™โ€ฌโ€ซืฉ"ื—โ€ฌโ€ซื‘ืชืงื•ืคื”โ€ฌโ€ซื”ืžืงื‘ื™ืœื”โ€ฌโ€ซืืฉืชืงื“โ€ฌ.โ€ซื”ื’ื™ื“โ€ฌ โ€ซืขื™ืงืจโ€ฌโ€ซื•ืœโ€ฌ
โ€ซืžโ€ฌ โ€ซื‘ื”ื›ื ืกื•ืชโ€ฌ โ€ซืžื’ื™ื“ื•ืœโ€ฌ โ€ซื ื•ื‘ืขโ€ฌ โ€ซื‘ื”ื›ื ืกื•ืชโ€ฌโ€ซืคืจื•ื™ืงื˜โ€ฌ3WTCโ€ซื‘ืืจื”"ื‘โ€ฌ โ€ซืฉืžื‘ื•ืฆืขโ€ฌ.โ€ซื”ื”ืคืกื“โ€ฌโ€ซื”ืชืคืขื•ืœื™โ€ฌโ€ซืฉืœโ€ฌโ€ซื”ืžื’ื–ืจโ€ฌ
โ€ซื”ืกืชื›ืโ€ฌโ€ซืœืกืšโ€ฌโ€ซืฉืœโ€ฌโ€ซื›โ€ฌ-914โ€ซืืœืคื™โ€ฌโ€ซืฉ"ื—โ€ฌโ€ซื‘ื”ืฉื•ื•ืื”โ€ฌโ€ซืœืจื•ื•ื—โ€ฌโ€ซืชืคืขื•ืœื™โ€ฌโ€ซื‘ืกืšโ€ฌโ€ซืฉืœโ€ฌโ€ซื›โ€ฌ-729โ€ซืืœืคื™โ€ฌโ€ซืฉ"ื—โ€ฌโ€ซื‘ืชืงื•ืคื”โ€ฌ
โ€ซื”ืžืงื‘ื™ืœื”โ€ฌโ€ซืืฉืชืงื“โ€ฌ.
โ€ซื“โ€ฌ.โ€ซืžื’ื–ืจโ€ฌโ€ซืืชื ื”โ€ฌ-โ€ซื‘ืชืงื•ืคืชโ€ฌโ€ซื”ื“ื•ื—โ€ฌ,โ€ซื”ืกืชื›ืžื•โ€ฌโ€ซื”ื›ื ืกื•ืชโ€ฌโ€ซื”ืžื’ื–ืจโ€ฌโ€ซืžื—ื™ืฆื•ื ื™ื™ืโ€ฌโ€ซื‘ื›โ€ฌ-2,181โ€ซืืœืคื™โ€ฌโ€ซืฉ"ื—โ€ฌ,
โ€ซื‘ื”ืฉื•ื•ืื”โ€ฌโ€ซืœื›โ€ฌโ€“5,394โ€ซืืœืคื™โ€ฌโ€ซืฉ"ื—โ€ฌโ€ซื‘ืชืงื•ืคื”โ€ฌโ€ซื”ืžืงื‘ื™ืœื”โ€ฌโ€ซืืฉืชืงื“โ€ฌ,โ€ซืžื”ืชืงื“ืžื•ืชโ€ฌ โ€ซื ื•ื‘ืขโ€ฌ โ€ซื‘ืžื—ื–ื•ืจโ€ฌ โ€ซื”ืงื™ื˜ื•ืŸโ€ฌ
.โ€ซื”ืชืงื•ืคื”โ€ฌ โ€ซื‘ืžื”ืœืšโ€ฌ โ€ซื‘ืคืจื•ื™ืงื˜ื™ืโ€ฌ โ€ซื™ื•ืชืจโ€ฌ โ€ซื ืžื•ื›ื”โ€ฌโ€ซื”ื”ืคืกื“โ€ฌโ€ซื”ืชืคืขื•ืœื™โ€ฌโ€ซืฉืœโ€ฌโ€ซื”ืžื’ื–ืจโ€ฌโ€ซื”ืกืชื›ืโ€ฌโ€ซืœืกืšโ€ฌโ€ซืฉืœโ€ฌโ€ซื›โ€ฌ-2,402
โ€ซืืœืคื™โ€ฌ,โ€ซืฉ"ื—โ€ฌโ€ซื‘ื”ืฉื•ื•ืื”โ€ฌโ€ซืœื”ืคืกื“โ€ฌโ€ซืชืคืขื•ืœื™โ€ฌโ€ซื‘ืกืšโ€ฌโ€ซืฉืœโ€ฌโ€ซื›โ€ฌ-1,369โ€ซืืœืคื™โ€ฌโ€ซืฉ"ื—โ€ฌโ€ซื‘ืชืงื•ืคื”โ€ฌโ€ซื”ืžืงื‘ื™ืœื”โ€ฌโ€ซืืฉืชืงื“โ€ฌ,
โ€ซื”ื’ื™ื“ื•ืœโ€ฌโ€ซื ื•ื‘ืขโ€ฌ โ€ซื”ืชืคืขื•ืœื™โ€ฌ โ€ซื‘ื”ืคืกื“โ€ฌโ€ซืžื“ื—ื™ื™โ€ฌโ€ซื”โ€ฌโ€ซืฉืœโ€ฌ โ€ซืคืจื•ื™ืงื˜ื™ืโ€ฌ โ€ซื‘ื‘ื™ืฆื•ืขโ€ฌ โ€ซื•ืขื™ื›ื•ื‘ื™ืโ€ฌโ€ซื”ืžื’ื–ืจโ€ฌ.โ€ซื”ื•ืฆืื•ืชโ€ฌ โ€ซื”ื™ื•ื•ื ื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ
โ€ซื‘ืชืงื•โ€ฌ โ€ซืคื™ืชื•ื—โ€ฌโ€ซื›โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื‘ืกื›ื•ืโ€ฌ โ€ซื”ื“ื•ื—โ€ฌ โ€ซืคืชโ€ฌ-2.2โ€ซืžื™ืœื™ื•ืŸโ€ฌโ€ซืฉ"ื—โ€ฌโ€ซื›โ€ฌ โ€ซืœืขื•ืžืชโ€ฌ-1.2โ€ซืžื™ืœื™ื•ืŸโ€ฌโ€ซืฉ"ื—โ€ฌโ€ซื”ืžืงื‘ื™ืœื”โ€ฌ โ€ซื‘ืชืงื•ืคื”โ€ฌ
.โ€ซืืฉืชืงื“โ€ฌ
5
3.โ€ซื•ืืคื™ื•ื ืโ€ฌ โ€ซื”ืงื‘ื•ืฆื”โ€ฌ โ€ซืœืงื•ื—ื•ืชโ€ฌ
โ€ซืžื•ืจื›ื‘ื™ืโ€ฌ โ€ซื”ืงื‘ื•ืฆื”โ€ฌ โ€ซืœืงื•ื—ื•ืชโ€ฌ,โ€ซื‘ื™ื "ืœโ€ฌ โ€ซืื™ื ื˜ื’ืจืฆื™ื”โ€ฌ โ€ซื—ื‘ืจื•ืชโ€ฌ ,โ€ซื•ื”ืื ืจื’ื™ื”โ€ฌ โ€ซื”ืคื™ื ื ืกื™ืโ€ฌ โ€ซื”ืชืงืฉื•ืจืชโ€ฌ โ€ซื‘ืชื—ื•ืžื™โ€ฌ โ€ซืžืชืื’ื™ื“ื™ืโ€ฌ
โ€ซืžื•ื ื™ืฆื™ืคืืœื™ื•โ€ฌ โ€ซื•ืจืฉื•ื™ื•ืชโ€ฌ )โ€ซื•ืื–ืจื—ื™ืโ€ฌ โ€ซื‘ื˜ื—ื•ื ื™ืโ€ฌ โ€ซ(ื‘ืชื—ื•ืžื™ืโ€ฌ โ€ซืžืžืฉืœืชื™โ€ฌ โ€ซืžื’ื–ืจโ€ฌ.โ€ซืชโ€ฌ
โ€ซื”ืœืงื•ื—ื•ืชโ€ฌ โ€ซื™ืชืจืชโ€ฌ โ€ซืœื”ืœืŸโ€ฌโ€ซื•ื”โ€ฌโ€ซื”โ€ฌโ€ซื”ืงืžื”โ€ฌ โ€ซื‘ื—ื•ื–ื™โ€ฌ โ€ซืžืขื‘ื•ื“ื•ืชโ€ฌ โ€ซืœืงื‘ืœโ€ฌ โ€ซื›ื ืกื•ืชโ€ฌ-โ€ซืคื™โ€ฌ โ€ซืขืœโ€ฌโ€ซืžื’ื–ืจื™โ€ฌโ€ซื”ืงื‘ื•ืฆื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืคืขื™ืœื•ืชโ€ฌ
:)โ€ซืฉ"ื—โ€ฌ โ€ซ(ื‘ืืœืคื™โ€ฌ
โ€ซืกื”"ื›โ€ฌโ€ซืœื™ื•ืโ€ฌ
โ€ซืžื’ื–ืจโ€ฌโ€ซื‘ืืจืฅโ€ฌโ€ซื‘ื—ื•"ืœโ€ฌ31โ€ซื‘ืžืจืกโ€ฌ
2018
31โ€ซื‘ื“ืฆืžื‘ืจโ€ฌ
2017
โ€ซื’ืœื•ื‘ืœโ€ฌ โ€ซืžืจโ€ฌ-235,951235,951234,570
โ€ซื™ืฉืจืืœโ€ฌ โ€ซืžืจโ€ฌ93,719-93,71986,054
โ€ซืžืจโ€ฌโ€ซื‘ื˜ื—ื•ืŸโ€ฌโ€ซื•ื˜ื›ื ื•ืœื•ื’ื™ื•ืชโ€ฌ
(D&T)
18,62112,71231,33326,744
โ€ซืืชื ื”โ€ฌ24012,73512,97512,080
โ€ซืื—ืจโ€ฌ2,899-2,8991,952
โ€ซื”ื›ื•ืœโ€ฌ โ€ซืกืšโ€ฌ115,479261,398376,877361,400
4.โ€ซืคืขื™ืœื•ืชโ€ฌ โ€ซืชื—ื•ืžื™โ€ฌ โ€ซืคื™โ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ื”ื›ื ืกื•ืชโ€ฌ โ€ซื”ืชืคืœื’ื•ืชโ€ฌ
โ€ซื”ืžืฆื™ื’ื”โ€ฌ โ€ซื˜ื‘ืœื”โ€ฌ โ€ซืœื”ืœืŸโ€ฌโ€ซืคื™โ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ื”ื›ื ืกื•ืชโ€ฌ โ€ซื”ืชืคืœื’ื•ืชโ€ฌ โ€ซืืชโ€ฌโ€ซืžื’ื–ืจื™โ€ฌ: โ€ซื‘ืื—ื•ื–ื™ืโ€ฌ โ€ซื”ืคืขื™ืœื•ืชโ€ฌ
โ€ซืžื’ื–ืจโ€ฌโ€ซื™ื ื•ืืจโ€ฌ-โ€ซืžืจืกโ€ฌ
2018
โ€ซื™ื ื•ืืจโ€ฌ-โ€ซื“ืฆืžื‘ืจโ€ฌ
2017
โ€ซืžืจโ€ฌโ€ซื’ืœื•ื‘ืœโ€ฌ57.4%59.9%
โ€ซืžืจโ€ฌโ€ซื™ืฉืจืืœโ€ฌ30.9%29.3%
โ€ซืžืจโ€ฌโ€ซื‘ื˜ื—ื•ืŸโ€ฌ
โ€ซื•ื˜ื›ื ื•ืœื•ื’ื™ื•ืชโ€ฌ(D&T)
10%8.9%
โ€ซืืชื ื”โ€ฌ1.5%1.9%
โ€ซืื—ืจื™ืโ€ฌ0.2%-
โ€ซืกื”"ื›โ€ฌ100%100%
6
5.โ€ซื”ื›ืกืคื™โ€ฌ โ€ซื”ืžืฆื‘โ€ฌโ€ซื‘ืืœืคื™โ€ฌ:โ€ซืฉ"ื—โ€ฌ
โ€ซื”ืกืขื™ืฃโ€ฌ
โ€ซืœื™ื•ืโ€ฌ31
,โ€ซื‘ืžืจืกโ€ฌ2018
โ€ซืœื™ื•ืโ€ฌ31
,โ€ซื‘ื“ืฆืžื‘ืจโ€ฌ
2017
โ€ซื”โ€ฌโ€ซื”ืกื‘ืจโ€ฌ
โ€ซื”ื•ืŸโ€ฌ200,724200,017โ€ซื”ื›ื•ืœืœโ€ฌ โ€ซื”ืจื•ื•ื—โ€ฌ โ€ซืžืกืšโ€ฌ โ€ซื ื•ื‘ืขโ€ฌ โ€ซื”ืขืฆืžื™โ€ฌ โ€ซื‘ื”ื•ืŸโ€ฌ โ€ซื”ื’ื™ื“ื•ืœโ€ฌ
.โ€ซื‘ืชืงื•ืคื”โ€ฌ
โ€ซืœโ€ฌ โ€ซื‘ื™ื—ืกโ€ฌ โ€ซื”ื•ืŸโ€ฌโ€ซืกืšโ€ฌโ€ซืžืื–ืŸโ€ฌ29.1%28.6%โ€ซื”ืขืœื™ื™โ€ฌโ€ซื”โ€ฌโ€ซื‘ืขื™ืงืจโ€ฌ โ€ซื ื•ื‘ืขืชโ€ฌ โ€ซื‘ื™ื—ืกโ€ฌโ€ซืžืงื™ื˜ื•ืŸโ€ฌโ€ซื”ืžืื–ืŸโ€ฌ โ€ซื‘ืกืšโ€ฌ
.โ€ซื‘ื”ื•ืŸโ€ฌ โ€ซื•ืžืขืœื™ื”โ€ฌ
โ€ซื—ื•ื–ืจโ€ฌ โ€ซื”ื•ืŸโ€ฌ122,295134,253โ€ซื‘ืขื™ืงืจโ€ฌ โ€ซื ื•ื‘ืขโ€ฌ โ€ซื”ื—ื•ื–ืจโ€ฌ โ€ซื‘ื”ื•ืŸโ€ฌ โ€ซื”ืงื™ื˜ื•ืŸโ€ฌโ€ซื‘ืกืšโ€ฌ โ€ซืžื™ืจื™ื“ื”โ€ฌ
.โ€ซื‘ื ืงืื™ืโ€ฌ โ€ซืžืชืื’ื“ื™ืโ€ฌ โ€ซื‘ืืฉืจืื™โ€ฌ โ€ซื•ืžื’ื™ื“ื•ืœโ€ฌ โ€ซื”ืžื–ื•ืžื ื™ืโ€ฌ
โ€ซืฉื•ื˜ืฃโ€ฌ โ€ซื™ื—ืกโ€ฌ1.291.31
โ€ซืžื”ื™ืจโ€ฌ โ€ซื™ื—ืกโ€ฌ1.091.11
โ€ซื‘ื—ื‘ืจื•ืชโ€ฌ โ€ซื”ืฉืงืขื•ืชโ€ฌ
โ€ซืฉื™ื˜ืชโ€ฌ โ€ซืœืคื™โ€ฌ โ€ซื”ืžื˜ื•ืคืœื•ืชโ€ฌ
โ€ซื”ืžืื–ื ื™โ€ฌ โ€ซื”ืฉื•ื•ื™โ€ฌ
28,17527,502โ€ซืืงื•ื•ื™ื˜ื™โ€ฌ โ€ซืžืจื•ื•ื—ื™โ€ฌ โ€ซื ื•ื‘ืขโ€ฌ โ€ซื”ื’ื™ื“ื•ืœโ€ฌโ€ซืฉื ืจืฉืžื•โ€ฌโ€ซื‘ืชืงื•ืคื”โ€ฌ
โ€ซื–ืžื™ื ื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ
โ€ซืœืžื›ื™ืจื”โ€ฌโ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ
โ€ซืื—ืจโ€ฌ โ€ซื›ื•ืœืœโ€ฌ โ€ซืจื•ื•ื—โ€ฌ
-18,054.โ€ซืžืกโ€ฌ โ€ซื‘ื™ื ืœืื•ืžื™โ€ฌ โ€ซื—ืฉื‘ื•ื ืื™โ€ฌ โ€ซืชืงืŸโ€ฌ โ€ซืžืื™ืžื•ืฅโ€ฌ โ€ซื ื•ื‘ืขโ€ฌ โ€ซื”ืกื™ื•ื•ื’โ€ฌ9,
โ€ซื‘ื™ืื•ืจโ€ฌ โ€ซืจืื”โ€ฌ2โ€ซื‘โ€ฌ.โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืœื“ื•ื—ื•ืชโ€ฌ '
โ€ซืœื”ืฉืงืขื•ืชโ€ฌ โ€ซืฉื‘ื•ืฆืขโ€ฌ โ€ซืฉื•ื•ื™โ€ฌ โ€ซืžืขื“ื›ื•ืŸโ€ฌ โ€ซื ื•ื‘ืขโ€ฌ โ€ซื”ื’ื™ื“ื•ืœโ€ฌ
.โ€ซื‘ืชืงื•ืคื”โ€ฌ โ€ซื”ื ืžื“ื“ื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ
โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ
โ€ซื•ื”ืคืกื“โ€ฌ
18,601-
โ€ซื‘ืœืชื™โ€ฌ โ€ซื•ื ื›ืกื™ืโ€ฌ โ€ซืžื•ื ื™ื˜ื™ืŸโ€ฌ
โ€ซืžื•ื—ืฉื™ื™ืโ€ฌ
21,78817,988โ€ซื ื•ื‘ืขโ€ฌ โ€ซื”ื”ื‘ื“ืœโ€ฌโ€ซื‘ืขื™ืงืจโ€ฌโ€ซืžื”ืžืฉืšโ€ฌโ€ซื”ื•ืฆืื•ืชโ€ฌ โ€ซื”ื™ื•ื•ืŸโ€ฌโ€ซืคื™ืชื•ื—โ€ฌ.
โ€ซืฉื•ื˜ืคื•ืชโ€ฌ โ€ซืœืโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ66,96773,512โ€ซื”ืงื™ื˜โ€ฌ โ€ซืขื™ืงืจโ€ฌโ€ซืžืคื™ืจืขื•โ€ฌ โ€ซื ื•ื‘ืขโ€ฌ โ€ซื•ืŸโ€ฌโ€ซืŸโ€ฌโ€ซืงืจืŸโ€ฌโ€ซืœื–"ืโ€ฌ โ€ซื”ืœื•ื•ืื•ืชโ€ฌโ€ซืžื ื’ื“โ€ฌ
โ€ซื•ื’ื™ื“ื•ืœโ€ฌ โ€ซืขื•ื‘ื“ื™ืโ€ฌ โ€ซื”ื˜ื‘ื•ืชโ€ฌ โ€ซื‘ืฉืœโ€ฌ โ€ซื‘ื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ โ€ซื’ื™ื“ื•ืœโ€ฌ
.โ€ซื ื“ื—ื™ืโ€ฌ โ€ซื‘ืžื™ืกื™ืโ€ฌ
7
6.โ€ซื”ืคืขื•ืœื•ืชโ€ฌ โ€ซืชื•ืฆืื•ืชโ€ฌโ€ซืฉ"ื—โ€ฌ โ€ซื‘ืืœืคื™โ€ฌ-
โ€ซืกืขื™ืฃโ€ฌ
โ€ซื™ื ื•ืืจโ€ฌ-โ€ซืžืจืกโ€ฌ
2018
โ€ซื™ื ื•ืืจโ€ฌ-โ€ซืžืจืกโ€ฌ
2017
โ€ซื”ืกื‘ืจโ€ฌ
โ€ซืžืžื›ื™ืจื•ืชโ€ฌ โ€ซื”ื›ื ืกื•ืชโ€ฌ145,284131,652
โ€ซื‘โ€ฌ โ€ซืžื’ื™ื“ื•ืœโ€ฌ โ€ซื ื•ื‘ืขโ€ฌ โ€ซื”ื’ื™ื“ื•ืœโ€ฌ โ€ซืขื™ืงืจโ€ฌโ€ซื”ื›ื ืกื•ืชโ€ฌ
โ€ซืžโ€ฌโ€ซื‘ืžื’ื–โ€ฌ โ€ซื‘ืขื™ืงืจโ€ฌ โ€ซืคืจื•ื™ืงื˜ื™ืโ€ฌโ€ซืžืจโ€ฌ โ€ซืจโ€ฌ
.โ€ซื’ืœื•ื‘ืœโ€ฌ
โ€ซื’ื•ืœืžื™โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซืฉืขื•ืจโ€ฌ17.4%19.2%
โ€ซื’ื•ืœืžื™โ€ฌ โ€ซืจื•ื•ื—โ€ฌ25,32225,313
,โ€ซื•ืคื™ืชื•ื—โ€ฌ โ€ซืžื—ืงืจโ€ฌ โ€ซื”ื•ืฆืื•ืชโ€ฌ
โ€ซื ื˜ื•โ€ฌ2,3632,889
โ€ซื•ืคื™ืชื•ื—โ€ฌ โ€ซืžื—ืงืจโ€ฌ โ€ซื‘ื”ื•ืฆืื•ืชโ€ฌ โ€ซื”ื™ืจื™ื“ื”โ€ฌ โ€ซืขื™ืงืจโ€ฌ
โ€ซืฉื ืขืฉื•โ€ฌ โ€ซื™ื•ืชืจโ€ฌ โ€ซื’ื‘ื•ื”ื™ืโ€ฌ โ€ซืžื”ื™ื•ื•ื ื™ืโ€ฌ โ€ซื ื•ื‘ืขืชโ€ฌ
.โ€ซื‘ืชืงื•ืคื”โ€ฌ
โ€ซื•ื”ื ื”"ื›โ€ฌ โ€ซืžื›ื™ืจื”โ€ฌ โ€ซื”ื•ืฆืื•ืชโ€ฌ25,31323,847
โ€ซื‘ื”โ€ฌ โ€ซื”ื’ื™ื“ื•ืœโ€ฌโ€ซื•ื”ื ื”ืœื”โ€ฌ โ€ซืžื›ื™ืจื”โ€ฌ โ€ซื•ืฆืื•ืชโ€ฌ
โ€ซื‘โ€ฌ โ€ซื ื•ื‘ืขโ€ฌ โ€ซื•ื›ืœืœื™ื•ืชโ€ฌโ€ซืžืืžืฆื™โ€ฌ โ€ซืžื”ื’ื“ืœืชโ€ฌ โ€ซืขื™ืงืจโ€ฌ
.โ€ซื”ืงื‘ื•ืฆื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื•ื”ืžื›ื™ืจื”โ€ฌ โ€ซื”ืฉื™ื•ื•ืงโ€ฌ
โ€ซื”ื›ื ืกื•ืชโ€ฌโ€ซืื—ืจื•ืชโ€ฌ807785
โ€ซืชืคืขื•ืœื™โ€ฌ โ€ซื”ืคืกื“โ€ฌ(1,547)(638)
โ€ซื ื˜ื•โ€ฌ ,โ€ซืžื™ืžื•ืŸโ€ฌ โ€ซื”ื•ืฆืื•ืชโ€ฌ2,0254,398
โ€ซืขื™ืงืจโ€ฌโ€ซืžโ€ฌ โ€ซื ื•ื‘ืขโ€ฌ โ€ซื”ืงื™ื˜ื•ืŸโ€ฌโ€ซื‘ื”ื•ืฆืื•ืชโ€ฌ โ€ซื™ืจื™ื“ื”โ€ฌ
โ€ซืฉืขืจโ€ฌ โ€ซื”ืคืจืฉื™โ€ฌ.
( โ€ซืจื•ื•ื—ื™โ€ฌโ€ซื”ืคืกื“โ€ฌโ€ซื™โ€ฌ)โ€ซืืงื•ื•ื™ื˜ื™โ€ฌ429(69)
โ€ซื”ืคืกื“โ€ฌโ€ซื ืงื™โ€ฌ(4,964)(8,037)
7.โ€ซืžื™ืžื•ืŸโ€ฌ โ€ซื•ืžืงื•ืจื•ืชโ€ฌ โ€ซื ื–ื™ืœื•ืชโ€ฌ
โ€ซื‘โ€ฌโ€ซื”ื“ื•ื—โ€ฌ โ€ซืชืงื•ืคืชโ€ฌ,โ€ซืžื–ื•ืžื ื™ืโ€ฌโ€ซื ื˜ื•โ€ฌโ€ซืฉโ€ฌโ€ซืฉื™ืžืฉื•โ€ฌโ€ซืœโ€ฌโ€ซืคืขื™ืœื•ืชโ€ฌโ€ซื‘โ€ฌ โ€ซื”ืกืชื›ืžื•โ€ฌ โ€ซืฉื•ื˜ืคืชโ€ฌ-24,786โ€ซืืœืคื™โ€ฌโ€ซืฉ"ื—โ€ฌโ€ซืœืขื•ืžืชโ€ฌโ€ซืžื–ื•ืžื ื™ืโ€ฌโ€ซื ื˜ื•โ€ฌ
โ€ซืฉืฉื™ืžืฉื•โ€ฌโ€ซืœโ€ฌโ€ซืคืขื™ืœื•ืชโ€ฌโ€ซืฉื•ื˜ืคืชโ€ฌโ€ซื‘โ€ฌโ€ซืกืšโ€ฌ9,902โ€ซืืœืคื™โ€ฌโ€ซืฉ"ื—โ€ฌโ€ซื‘ืชืงื•ืคื”โ€ฌโ€ซืืฉืชืงื“โ€ฌ โ€ซื”ืžืงื‘ื™ืœื”โ€ฌ.โ€ซืžื’ื™ื“ื•ืœโ€ฌ โ€ซื ื•ื‘ืขโ€ฌ โ€ซื”ื’ื™ื“ื•ืœโ€ฌ โ€ซืขื™ืงืจโ€ฌ
.โ€ซื”ืกืคืงื™ืโ€ฌ โ€ซื‘ื™ืชืจืชโ€ฌ โ€ซื•ืงื™ื˜ื•ืŸโ€ฌ โ€ซื”ืœืงื•ื—ื•ืชโ€ฌ โ€ซื‘ื™ืชืจืชโ€ฌโ€ซื•ืžืขื‘โ€ฌ โ€ซื”ืชื–ืจื™ืžื™โ€ฌ โ€ซื”ื’ื™ืจืขื•ืŸโ€ฌ โ€ซืœืฆืžืฆื•ืโ€ฌ โ€ซืคืขื•ืœื•ืชโ€ฌ โ€ซื ื•ืงื˜ืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌโ€ซืœืชื–ืจื™ืโ€ฌ โ€ซืจโ€ฌ
.โ€ซืฉื•ื˜ืคืชโ€ฌ โ€ซืžืคืขื™ืœื•ืชโ€ฌ โ€ซื—ื™ื•ื‘ื™โ€ฌ
โ€ซืžื–ื•ืžื ื™ืโ€ฌโ€ซื ื˜ื•โ€ฌโ€ซืฉืฉื™ืžืฉื•โ€ฌโ€ซืœโ€ฌโ€ซืคืขื™ืœื•ืชโ€ฌโ€ซื”ืฉืงืขื”โ€ฌโ€ซื‘ืชืงื•ืคืชโ€ฌโ€ซื”ื“ื•ื—โ€ฌโ€ซื”ืกืชื›ืžื•โ€ฌโ€ซื‘โ€ฌ-5,106โ€ซืืœืคื™โ€ฌโ€ซืฉ"ื—โ€ฌโ€ซืœืขื•ืžืชโ€ฌโ€ซืžื–ื•ืžื ื™ืโ€ฌโ€ซื ื˜ื•โ€ฌ
โ€ซืฉืฉื™ืžืฉื•โ€ฌโ€ซืœืคืขื™ืœื•ืชโ€ฌโ€ซื”ืฉืงืขื”โ€ฌโ€ซื‘โ€ฌโ€ซืกืšโ€ฌโ€ซืฉืœโ€ฌ1,717โ€ซืืœืคื™โ€ฌโ€ซืฉ"ื—โ€ฌโ€ซื‘ืชืงื•ืคื”โ€ฌโ€ซื”ืžืงื‘ื™ืœื”โ€ฌโ€ซืืฉืชืงื“โ€ฌ.โ€ซืžื’ื™ื“ื•ืœโ€ฌ โ€ซื ื•ื‘ืขโ€ฌ โ€ซื”ื’ื™ื“ื•ืœโ€ฌ โ€ซืขื™ืงืจโ€ฌ
.โ€ซืงื‘ื•ืขโ€ฌ โ€ซืจื›ื•ืฉโ€ฌ โ€ซื‘ืจื›ื™ืฉืชโ€ฌ โ€ซื•ืžื’ื™ื“ื•ืœโ€ฌ โ€ซืฉื”ื•ื•ื ื•โ€ฌ โ€ซืคื™ืชื•ื—โ€ฌ โ€ซื‘ื”ื•ืฆืื•ืชโ€ฌ
โ€ซืžโ€ฌโ€ซื ื˜ื•โ€ฌ โ€ซื–ื•ืžื ื™ืโ€ฌโ€ซืฉืฉื™ืžืฉื•โ€ฌโ€ซืœโ€ฌโ€ซืคืขื™ืœื•ืชโ€ฌโ€ซืžื™ืžื•ืŸโ€ฌโ€ซื‘โ€ฌ โ€ซื”ืกืชื›ืžื•โ€ฌ โ€ซื”ื“ื•ื—โ€ฌ โ€ซื‘ืชืงื•ืคืชโ€ฌ-913โ€ซืืœืคื™โ€ฌโ€ซืืฉืจโ€ฌ โ€ซืฉ"ื—โ€ฌโ€ซืฉื™ืžืฉื•โ€ฌโ€ซื‘ืขื™ืงืจโ€ฌโ€ซืœโ€ฌโ€ซื”ื—ื–ืจโ€ฌ
โ€ซื‘ื ืงืื™ื™ืโ€ฌ โ€ซืœืชืื’ื™ื“ื™ืโ€ฌ โ€ซื ื˜ื•โ€ฌ โ€ซื”ืœื•ื•ืื•ืชโ€ฌ,โ€ซืœืขื•ืžืชโ€ฌโ€ซืžื–ื•ืžื ื™ืโ€ฌโ€ซื ื˜ื•โ€ฌโ€ซืฉื ื‘ืขื•โ€ฌโ€ซืžโ€ฌโ€ซืคืขื™ืœื•ืชโ€ฌโ€ซืžื™ืžื•ืŸโ€ฌโ€ซื‘โ€ฌโ€ซืฉืœโ€ฌ โ€ซืกืšโ€ฌ3,678โ€ซืืœืคื™โ€ฌ,โ€ซืฉ"ื—โ€ฌ
โ€ซืืฉืชืงื“โ€ฌ โ€ซื”ืžืงื‘ื™ืœื”โ€ฌ โ€ซื‘ืชืงื•ืคื”โ€ฌ,โ€ซืžโ€ฌ โ€ซื‘ืขื™ืงืจโ€ฌ โ€ซืฉื ื‘ืขื•โ€ฌโ€ซืงืฆืจโ€ฌ โ€ซืœื–ืžืŸโ€ฌ โ€ซืืฉืจืื™โ€ฌ โ€ซืงื‘ืœืชโ€ฌ.โ€ซื‘ื ืงืื™ื™ืโ€ฌ โ€ซืžืชืื’ื™ื“ื™ืโ€ฌ
8
8.โ€ซืคื™ื ื ืกื™ื•ืชโ€ฌ โ€ซืžื™ื“ื”โ€ฌ โ€ซื‘ืืžื•ืชโ€ฌ โ€ซืขืžื™ื“ื”โ€ฌ
โ€ซืœื™ื•ืโ€ฌ โ€ซื ื›ื•ืŸโ€ฌ31โ€ซื‘ืžืจืกโ€ฌ2018โ€ซื”ืชืงืฉืจื•ื™ื•ืชื™ื”โ€ฌ โ€ซื‘ืžืกื’ืจืชโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื”โ€ฌ โ€ซืœื”ืŸโ€ฌ โ€ซื”ืคื™ื ื ืกื™ื•ืชโ€ฌ โ€ซื”ืžื™ื“ื”โ€ฌ โ€ซื‘ืืžื•ืชโ€ฌ โ€ซืขืžื“ื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ
โ€ซื”ืกืชื›ืโ€ฌ โ€ซืืœื™ื”ืโ€ฌ โ€ซื”ื—ื•ื‘โ€ฌ โ€ซืืฉืจโ€ฌ โ€ซื‘ื™ืฉืจืืœโ€ฌ โ€ซื”ื‘ื ืงืื™ื™ืโ€ฌ โ€ซื”ืชืื’ื™ื“ื™ืโ€ฌ โ€ซืฉืœื•ืฉืชโ€ฌ โ€ซืขืโ€ฌโ€ซื›โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืœืกืšโ€ฌ-271โ€ซืžื™ืœื™ื•ื ื™โ€ฌ.โ€ซืฉ"ื—โ€ฌ
โ€ซืืžโ€ฌ โ€ซืคื™ืจื•ื˜โ€ฌ โ€ซืœื”ืœืŸโ€ฌโ€ซื•ืขืžื™ื“ืชโ€ฌ โ€ซื”ืืžื•ืจื•ืชโ€ฌ โ€ซื”ืžื™ื“ื”โ€ฌ โ€ซื•ืชโ€ฌโ€ซืœื™ื•ืโ€ฌ โ€ซื ื›ื•ืŸโ€ฌ โ€ซื‘ื”ืŸโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ31โ€ซื‘โ€ฌโ€ซืžืจืกโ€ฌ2018:
1.โ€ซืฉืœโ€ฌ โ€ซืžืกืšโ€ฌ โ€ซื™ืคื—ืชโ€ฌ โ€ซืœืโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืขืฆืžื™โ€ฌ โ€ซื”ื”ื•ืŸโ€ฌ150,000โ€ซืโ€ฌโ€ซืœื™ื•ืโ€ฌ โ€ซ(ื ื›ื•ืŸโ€ฌ .โ€ซืฉ"ื—โ€ฌ โ€ซืœืคื™โ€ฌ31โ€ซื‘ืžืจืกโ€ฌ2018โ€“
200,294.)โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌ
2.โ€ซืžโ€ฌ โ€ซื™ืคื—ืชโ€ฌ โ€ซืœืโ€ฌ โ€ซืœืžืื–ืŸโ€ฌ โ€ซื”ื”ื•ืŸโ€ฌ โ€ซื™ื—ืกโ€ฌ-25%.โ€ซืœื™ื•ืโ€ฌ โ€ซ(ื ื›ื•ืŸโ€ฌ31โ€ซื‘ืžืจืกโ€ฌ2018โ€“29.1%.)
3.โ€ซื‘ื ื™ื›ื•ื™โ€ฌ ,โ€ซืžืื–ื ื™ื•ืชโ€ฌ โ€ซื”ื—ื•ืฅโ€ฌ โ€ซื”ืžื™ืžื•ื ื™ื•ืชโ€ฌ โ€ซื”ื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ โ€ซื‘ืฆื™ืจื•ืฃโ€ฌ โ€ซื”ืžื™ืžื•ื ื™ื•ืชโ€ฌ โ€ซื”ื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ โ€ซื‘ื™ืŸโ€ฌ โ€ซื”ื™ื—ืกโ€ฌโ€ซื โ€ฌโ€ซื›ืกื™ืโ€ฌ
โ€ซืœื‘ื™ืŸโ€ฌ ,โ€ซืคื™ื ื ืกื™ื™ืโ€ฌโ€ซืขืœโ€ฌ ,โ€ซืขืชโ€ฌ โ€ซื‘ื›ืœโ€ฌ ,โ€ซื™ืขืœื”โ€ฌ โ€ซืœืโ€ฌ โ€ซื”ืขืฆืžื™โ€ฌ โ€ซื”ื”ื•ืŸโ€ฌ3.โ€ซืœื™ื•ืโ€ฌ โ€ซ(ื ื›ื•ืŸโ€ฌ31โ€ซื‘ืžืจืกโ€ฌ2018-1.74.)
4.โ€ซื™ื—ืกโ€ฌEBITDAโ€ซืžโ€ฌ โ€ซืฉื”ื™ืโ€ฌ โ€ซืขืชโ€ฌ โ€ซื‘ื›ืœโ€ฌ โ€ซื™ืคื—ืชโ€ฌ โ€ซืœืโ€ฌ โ€ซืจื™ื‘ื™ืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซืฉื•ื˜ืคื•ืชโ€ฌ โ€ซืœื—ืœื•ื™ื•ืชโ€ฌ-2.โ€ซืœื™ื•ืโ€ฌ โ€ซ(ื ื›ื•ืŸโ€ฌ31โ€ซื‘ืžืจืกโ€ฌ2018-
2.11.)
5.โ€ซืฉโ€ฌโ€ซื™โ€ฌโ€ซื”ื—ื•ื–ืจโ€ฌ โ€ซื”ื”ื•ืŸโ€ฌ โ€ซืžืชื•ืšโ€ฌ โ€ซื”ืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซื”ื ื›ืกื™ืโ€ฌ โ€ซื‘ื ื™ื›ื•ื™โ€ฌ โ€ซื”ืžื™ืžื•ื ื™ื•ืชโ€ฌ โ€ซื”ื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ โ€ซืขื•ืจโ€ฌ,โ€ซื™ืขืœื”โ€ฌ โ€ซืœืโ€ฌ โ€ซื”ืชืคืขื•ืœื™โ€ฌ
โ€ซืขืœโ€ฌ ,โ€ซืขืชโ€ฌ โ€ซื‘ื›ืœโ€ฌ85%.โ€ซืœื™ื•ืโ€ฌ โ€ซ(ื ื›ื•ืŸโ€ฌ31/03/2018โ€“75.75%.)
โ€ซื›ื•ืœืœื•ืชโ€ฌ โ€ซื›ืืžื•ืจโ€ฌ โ€ซื”ืžื™ืžื•ืŸโ€ฌ โ€ซื‘ื”ืกื›ืžื™โ€ฌ โ€ซืฉื ืงื‘ืขื•โ€ฌ โ€ซื”ืคื™ื ื ืกื™ื•ืชโ€ฌ โ€ซื”ืžื™ื“ื”โ€ฌ โ€ซื‘ืืžื•ืชโ€ฌ โ€ซืขืžื™ื“ื”โ€ฌ โ€ซืขืโ€ฌ โ€ซื‘ืงืฉืจโ€ฌ โ€ซื”ื”ื ื”ืœื”โ€ฌ โ€ซืชื•ื›ื ื™ื•ืชโ€ฌ
โ€ซื”ืงื˜ื ืชโ€ฌโ€ซื”ื”ื•ืฆืื•ืชโ€ฌ โ€ซืžื‘ื ื”โ€ฌ โ€ซื•ื”ืชืืžืชโ€ฌ โ€ซื”ื—ื•ื‘โ€ฌ โ€ซื”ื™ืงืฃโ€ฌโ€ซื”ืขืกืงื™โ€ฌ โ€ซื•ื”ืžื™ืงื•ื“โ€ฌ โ€ซื”ืฆืคื•ื™โ€ฌ โ€ซื”ืคืขื™ืœื•ืชโ€ฌ โ€ซืœื”ื™ืงืฃโ€ฌ.
9.โ€ซืคืจืกืžื”โ€ฌ ,โ€ซื–ื”โ€ฌ โ€ซื“ื•ื—โ€ฌ โ€ซืœืคืจืกื•ืโ€ฌ โ€ซืขื•ื‘ืจโ€ฌโ€ซื›ื ื“ืจืฉโ€ฌ ,โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ โ€ซืžืฆื‘ืชโ€ฌ โ€ซื‘ื“ื‘ืจโ€ฌ โ€ซื ืชื•ื ื™ืโ€ฌ โ€ซื•ื‘ื•โ€ฌ โ€ซื“ื•ื—โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ
โ€ซื‘ืชืงื ื”โ€ฌ38,)โ€ซื•ืžื™ื“ื™ื™ืโ€ฌ โ€ซืชืงื•ืคืชื™ื™ืโ€ฌ โ€ซ(ื“ื•ื—ื•ืชโ€ฌ โ€ซืขืจืšโ€ฌ โ€ซื ื™ื™ืจื•ืชโ€ฌ โ€ซืœืชืงื ื•ืชโ€ฌ โ€ซื”โ€ฌโ€ซื”ืชืฉ"ืœโ€ฌ-1970-6
.โ€ซื•ืชืจื•ืžืชืโ€ฌ โ€ซืžืืžืฆื™ื”ืโ€ฌ โ€ซืขืœโ€ฌ โ€ซื•ืžื ื”ืœื™ื”โ€ฌ โ€ซื”ืงื‘ื•ืฆื”โ€ฌ โ€ซืขื•ื‘ื“ื™โ€ฌ โ€ซืœื›ืœโ€ฌ โ€ซืžื•ื“ื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืžื ื”ืœื™ืโ€ฌ โ€ซืžื•ืขืฆืชโ€ฌ
โ€ซืžืจโ€ฌ โ€ซื—ื™ื™ืโ€ฌ
โ€ซื”ื“ื™ืจืงื˜ื•ืจื™ื•ืŸโ€ฌ โ€ซื™ื•"ืจโ€ฌ
โ€ซืœืžืคืจื˜โ€ฌ โ€ซื ื™ืจโ€ฌ
โ€ซืžื ื›"ืœโ€ฌ
โ€ซืชโ€ฌโ€ซืืจื™ืšโ€ฌโ€ซื”ื“ื™ืจืงื˜ื•ืจื™ื•ืŸโ€ฌ โ€ซื“ื•ื—โ€ฌ โ€ซืื™ืฉื•ืจโ€ฌโ€“28,โ€ซื‘ืžืื™โ€ฌ2018
6
โ€ซื ื•ืกืคื™ืโ€ฌ โ€ซืœืคืจื˜ื™ืโ€ฌ,โ€ซืžื™ื•ืโ€ฌ โ€ซืžื™ื™ื“ื™โ€ฌ โ€ซื“ื•ื—โ€ฌ โ€ซืจืื•โ€ฌ30โ€ซื‘ืžืื™โ€ฌ2018:โ€ซ(ืืกืžื›ืชืโ€ฌ2018-01-045162)โ€ซ(ืžื™ื“ืขโ€ฌโ€ซื–ื”โ€ฌโ€ซืžื”ื•ื•ื”โ€ฌโ€ซื”ื›ืœืœื”โ€ฌโ€ซืขืœโ€ฌโ€ซื“ืจืšโ€ฌ
โ€ซื”ื”ืคื ื™ื”โ€ฌ.)
โ€ซื‘ืขโ€ฌ โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ .โ€ซื—โ€ฌ"โ€ซืžโ€ฌ
โ€ซืœื™ื•ืโ€ฌ โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซื›ืกืคื™ื™ืโ€ฌ โ€ซื“ื•ื—ื•ืชโ€ฌ31,โ€ซื‘ืžืจืกโ€ฌ2018
โ€ซืžื‘ื•ืงืจื™ืโ€ฌ โ€ซื‘ืœืชื™โ€ฌ
โ€ซื”ืขื ื™ื™ื ื™ืโ€ฌ โ€ซืชื•ื›ืŸโ€ฌ
โ€ซืขืžื•ื“โ€ฌ
โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซื›ืกืคื™ื™ืโ€ฌ โ€ซื“ื•ื—ื•ืชโ€ฌ โ€ซืกืงื™ืจืชโ€ฌ2
โ€ซื”ืžืฆื‘โ€ฌ โ€ซืขืœโ€ฌ โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื“ื•ื—ื•ืชโ€ฌโ€ซื”ื›ืกืคื™โ€ฌ3-4
โ€ซืจื•ื•ื—โ€ฌ โ€ซืขืœโ€ฌ โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื“ื•ื—ื•ืชโ€ฌโ€ซืื•โ€ฌโ€ซื”ืคืกื“โ€ฌ5
โ€ซื”ื›ื•ืœืœโ€ฌ โ€ซื”ืจื•ื•ื—โ€ฌ โ€ซืขืœโ€ฌ โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื“ื•ื—ื•ืชโ€ฌ6
โ€ซื‘ื”ื•ืŸโ€ฌ โ€ซื”ืฉื™ื ื•ื™ื™ืโ€ฌ โ€ซืขืœโ€ฌ โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื“ื•ื—ื•ืชโ€ฌ7-8
โ€ซื”ืžื–ื•ืžื ื™ืโ€ฌ โ€ซืชื–ืจื™ืžื™โ€ฌ โ€ซืขืœโ€ฌ โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื“ื•ื—ื•ืชโ€ฌ9-10
โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืœื“ื•ื—ื•ืชโ€ฌ โ€ซื‘ืื•ืจื™ืโ€ฌ11-24
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2
โ€ซืงืกื™ืจืจโ€ฌ โ€ซืืชโ€ฌ โ€ซื’ื‘ืื™โ€ฌ โ€ซืคื•ืจืจโ€ฌ โ€ซืงื•ืกื˜โ€ฌ
โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซืžื ื—ืโ€ฌ โ€ซื“ืจืšโ€ฌ144,'โ€ซืโ€ฌ
โ€ซืชืœโ€ฌ-โ€ซืื‘ื™ื‘โ€ฌ6492102
.โ€ซื˜ืœโ€ฌ972-3-6232525+
โ€ซืคืงืกโ€ฌ+972-3-5622555
ey.com
โ€ซื‘ืข"ืžโ€ฌ โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ .โ€ซื—โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืžื ื™ื•ืชโ€ฌ โ€ซืœื‘ืขืœื™โ€ฌ โ€ซื”ืžื‘ืงืจโ€ฌ โ€ซื”ื—ืฉื‘ื•ืŸโ€ฌ โ€ซืจื•ืื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืกืงื™ืจื”โ€ฌ โ€ซื“ื•ื—โ€ฌ
โ€ซืžื‘ื•ืโ€ฌ
โ€ซ(ืœื”ืœืŸโ€ฌ โ€ซื‘ื ื•ืชโ€ฌ โ€ซื•ื—ื‘ืจื•ืชโ€ฌ โ€ซื‘ืข"ืžโ€ฌ โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ .โ€ซื—โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืžืฆื•ืจืฃโ€ฌ โ€ซื”ื›ืกืคื™โ€ฌ โ€ซื”ืžื™ื“ืขโ€ฌ โ€ซืืชโ€ฌ โ€ซืกืงืจื ื•โ€ฌ-โ€ซื”ืžืื–ืŸโ€ฌ โ€ซืืชโ€ฌ โ€ซื”ื›ื•ืœืœโ€ฌ ,)โ€ซื”ืงื‘ื•ืฆื”โ€ฌ
โ€ซืœื™ื•ืโ€ฌ โ€ซื”ืžืื•ื—ื“โ€ฌ โ€ซื”ืชืžืฆื™ืชื™โ€ฌ31โ€ซื‘ืžืจืกโ€ฌ2018โ€ซื•ืโ€ฌโ€ซื•โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ืžืื•ื—ื“ื™ืโ€ฌ โ€ซื”ืชืžืฆื™ืชื™ื™ืโ€ฌ โ€ซื”ื“ื•ื—ื•ืชโ€ฌ โ€ซืชโ€ฌ,โ€ซื”ื›ื•ืœืœโ€ฌ โ€ซื”ืจื•ื•ื—โ€ฌ ,โ€ซื”ืคืกื“โ€ฌ
โ€ซืชโ€ฌ โ€ซื‘ืื•ืชื•โ€ฌ โ€ซืฉื”ืกืชื™ื™ืžื”โ€ฌ โ€ซื—ื•ื“ืฉื™ืโ€ฌ โ€ซืฉืœื•ืฉื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืœืชืงื•ืคื”โ€ฌ โ€ซื”ืžื–ื•ืžื ื™ืโ€ฌ โ€ซื•ืชื–ืจื™ืžื™โ€ฌ โ€ซื‘ื”ื•ืŸโ€ฌ โ€ซื”ืฉื™ื ื•ื™ื™ืโ€ฌโ€ซื•ื”ื”ื ื”ืœื”โ€ฌ โ€ซื”ื“ื™ืจืงื˜ื•ืจื™ื•ืŸโ€ฌ .โ€ซืืจื™ืšโ€ฌ
โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซืœืชืงื•ืคืชโ€ฌ โ€ซื›ืกืคื™โ€ฌ โ€ซืžื™ื“ืขโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื•ืœื”ืฆื’ื”โ€ฌ โ€ซืœืขืจื™ื›ื”โ€ฌ โ€ซืื—ืจืื™ืโ€ฌโ€ซื–ื•โ€ฌโ€ซื‘ื™ื ืœืื•ืžื™โ€ฌ โ€ซื—ืฉื‘ื•ื ืื•ืชโ€ฌ โ€ซืœืชืงืŸโ€ฌ โ€ซื‘ื”ืชืืโ€ฌ34IAS-โ€ซ"ื“ื™ื•ื•ื—โ€ฌ
โ€ซื›ืกืคื™โ€ฌ โ€ซืžื™ื“ืขโ€ฌ โ€ซืœืขืจื™ื›ืชโ€ฌ โ€ซืื—ืจืื™ืโ€ฌ โ€ซื”ืโ€ฌ โ€ซื•ื›ืŸโ€ฌ ,"โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซืœืชืงื•ืคื•ืชโ€ฌ โ€ซื›ืกืคื™โ€ฌโ€ซื–ื•โ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซืœืชืงื•ืคืชโ€ฌโ€ซื ื™ื™ืจื•ืชโ€ฌ โ€ซืชืงื ื•ืชโ€ฌ โ€ซืฉืœโ€ฌ 'โ€ซื“โ€ฌ โ€ซืคืจืงโ€ฌ โ€ซืœืคื™โ€ฌ
โ€ซื”ืชืฉ"ืœโ€ฌ ,)โ€ซื•ืžื™ื™ื“ื™ื™ืโ€ฌ โ€ซืชืงื•ืคืชื™ื™ืโ€ฌ โ€ซ(ื“ื•ื—ื•ืชโ€ฌ โ€ซืขืจืšโ€ฌ-1970โ€ซื›ืกืคื™โ€ฌ โ€ซืžื™ื“ืขโ€ฌ โ€ซืขืœโ€ฌ โ€ซืžืกืงื ื”โ€ฌ โ€ซืœื”ื‘ื™ืขโ€ฌ โ€ซื”ื™ืโ€ฌ โ€ซืื—ืจื™ื•ืชื ื•โ€ฌ .โ€ซื–ื•โ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซืœืชืงื•ืคืชโ€ฌ
.โ€ซืกืงื™ืจืชื ื•โ€ฌ โ€ซืขืœโ€ฌ โ€ซื‘ื”ืชื‘ืกืกโ€ฌ
โ€ซืœืโ€ฌโ€ซืกืงืจื ื•โ€ฌโ€ซืืชโ€ฌโ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซืœืชืงื•ืคืชโ€ฌ โ€ซื”ืชืžืฆื™ืชื™โ€ฌ โ€ซื”ื›ืกืคื™โ€ฌ โ€ซื”ืžื™ื“ืขโ€ฌโ€ซืžื”ื•ื•ื™ืโ€ฌ โ€ซื‘ืื™ื—ื•ื“โ€ฌ โ€ซื”ื›ืœื•ืœื™ืโ€ฌ โ€ซื ื›ืกื™ื”ืŸโ€ฌ โ€ซืืฉืจโ€ฌ โ€ซืฉืื•ื—ื“ื•โ€ฌ โ€ซื—ื‘ืจื•ืชโ€ฌ โ€ซืฉืœโ€ฌ
โ€ซื›โ€ฌ-24.68%โ€ซืžื›โ€ฌโ€ซื”ืžืื•ื—ื“ื™ืโ€ฌ โ€ซื”ื ื›ืกื™ืโ€ฌ โ€ซืœืœโ€ฌโ€ซืœื™ื•ืโ€ฌ31โ€ซื‘ืžืจืกโ€ฌ2018โ€ซืžื”ื•ื•ืชโ€ฌ โ€ซื‘ืื™ื—ื•ื“โ€ฌ โ€ซื”ื›ืœื•ืœื•ืชโ€ฌ โ€ซื•ื”ื›ื ืกื•ืชื™ื”ืŸโ€ฌโ€ซื›โ€ฌ-25.73%โ€ซืžื›ืœืœโ€ฌ
โ€ซื”ืžืื•ื—ื“ื•ืชโ€ฌ โ€ซื”ื”ื›ื ืกื•ืชโ€ฌโ€ซื”ืžื™ื“ืขโ€ฌ โ€ซืืชโ€ฌ โ€ซืกืงืจื ื•โ€ฌ โ€ซืœืโ€ฌ โ€ซื›ืŸโ€ฌ โ€ซื›ืžื•โ€ฌ .โ€ซืชืืจื™ืšโ€ฌ โ€ซื‘ืื•ืชื•โ€ฌ โ€ซืฉื”ืกืชื™ื™ืžื”โ€ฌ โ€ซื—ื•ื“ืฉื™ืโ€ฌ โ€ซืฉืœื•ืฉื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืœืชืงื•ืคื”โ€ฌ
โ€ซื‘ืกื™ืกโ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ืžื•ืฆื’ื•ืชโ€ฌ โ€ซื—ื‘ืจื•ืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซืœืชืงื•ืคืชโ€ฌ โ€ซื”ืชืžืฆื™ืชื™โ€ฌ โ€ซื”ื›ืกืคื™โ€ฌโ€ซื”ืฉื•ื•ื™โ€ฌโ€ซืืฉืจโ€ฌ ,โ€ซื”ืžืื–ื ื™โ€ฌโ€ซื”ื”ืฉืงืขื”โ€ฌโ€ซื‘ื”ืŸโ€ฌโ€ซื”ืกืชื›ืžื”โ€ฌโ€ซืœืกืšโ€ฌ
โ€ซืฉืœโ€ฌโ€ซื›โ€ฌ-11,749โ€ซืืœืคื™โ€ฌโ€ซืฉโ€ฌ"โ€ซื—โ€ฌโ€ซืœื™ื•ืโ€ฌ31โ€ซื‘ืžืจืกโ€ฌ2018,โ€ซื•ืืฉืจโ€ฌโ€ซื—ืœืงื”โ€ฌโ€ซื”ืงื‘ื•ืฆื”โ€ฌ โ€ซืฉืœโ€ฌโ€ซื‘ืจื•ื•ื—ื™โ€ฌโ€ซื”ื—ื‘ืจื•ืชโ€ฌโ€ซื”ื โ€ฌ"โ€ซืœโ€ฌโ€ซื”ืกืชื›ืโ€ฌโ€ซืœืกืšโ€ฌโ€ซืฉืœโ€ฌโ€ซื›โ€ฌ-
240โ€ซืืœืคื™โ€ฌโ€ซืฉโ€ฌ"โ€ซื—โ€ฌโ€ซืฉืœื•ืฉื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืœืชืงื•ืคื”โ€ฌโ€ซื—ื•ื“ืฉื™ืโ€ฌโ€ซืฉื”ืกืชื™ื™ืžื”โ€ฌโ€ซื‘ืื•ืชื•โ€ฌโ€ซื”ื‘ื™ื ื™ื™ืโ€ฌ โ€ซืœืชืงื•ืคืชโ€ฌ โ€ซื”ืชืžืฆื™ืชื™โ€ฌ โ€ซื”ื›ืกืคื™โ€ฌ โ€ซื”ืžื™ื“ืขโ€ฌ .โ€ซืชืืจื™ืšโ€ฌ
โ€ซืฉื”ื™ืโ€ฌ โ€ซื›ื›ืœโ€ฌ ,โ€ซื•ืžืกืงื ืชื ื•โ€ฌ โ€ซืœื ื•โ€ฌ โ€ซื”ื•ืžืฆืื•โ€ฌ โ€ซืฉืœื”ืโ€ฌ โ€ซื”ืกืงื™ืจื”โ€ฌ โ€ซืฉื“ื•ื—ื•ืชโ€ฌ โ€ซืื—ืจื™ืโ€ฌ โ€ซื—ืฉื‘ื•ืŸโ€ฌ โ€ซืจื•ืื™โ€ฌ โ€ซื™ื“ื™โ€ฌ โ€ซืขืœโ€ฌ โ€ซื ืกืงืจโ€ฌ โ€ซื—ื‘ืจื•ืชโ€ฌ โ€ซืื•ืชืŸโ€ฌ โ€ซืฉืœโ€ฌ
โ€ซืžืชื™ื™โ€ฌ.โ€ซื”ืื—ืจื™ืโ€ฌ โ€ซื”ื—ืฉื‘ื•ืŸโ€ฌ โ€ซืจื•ืื™โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืกืงื™ืจื”โ€ฌ โ€ซื“ื•ื—ื•ืชโ€ฌ โ€ซืขืœโ€ฌ โ€ซืžื‘ื•ืกืกืชโ€ฌ ,โ€ซื—ื‘ืจื•ืชโ€ฌ โ€ซืื•ืชืŸโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซื”ื›ืกืคื™โ€ฌ โ€ซืœืžื™ื“ืขโ€ฌ โ€ซื—ืกืชโ€ฌ
โ€ซื”ืกืงื™ืจื”โ€ฌ โ€ซื”ื™ืงืฃโ€ฌ
โ€ซืกืงื™ืจื”โ€ฌ โ€ซืœืชืงืŸโ€ฌ โ€ซื‘ื”ืชืืโ€ฌ โ€ซืกืงื™ืจืชื ื•โ€ฌ โ€ซืืชโ€ฌ โ€ซืขืจื›ื ื•โ€ฌ1โ€ซื‘ื™ืฉืจืืœโ€ฌ โ€ซื—ืฉื‘ื•ืŸโ€ฌ โ€ซืจื•ืื™โ€ฌ โ€ซืœืฉื›ืชโ€ฌ โ€ซืฉืœโ€ฌ-โ€ซืœืชืงื•ืคื•ืชโ€ฌ โ€ซื›ืกืคื™โ€ฌ โ€ซืžื™ื“ืขโ€ฌ โ€ซืฉืœโ€ฌ โ€ซ"ืกืงื™ืจื”โ€ฌ
โ€ซื›ืกืคื™โ€ฌ โ€ซืžื™ื“ืขโ€ฌ โ€ซืฉืœโ€ฌ โ€ซืกืงื™ืจื”โ€ฌ ."โ€ซื”ื™ืฉื•ืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืžื‘ืงืจโ€ฌ โ€ซื”ื—ืฉื‘ื•ืŸโ€ฌ โ€ซืจื•ืื”โ€ฌ โ€ซื™ื“ื™โ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ื ืขืจื›ืชโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌโ€ซืžื•ืจื›ื‘ืชโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซืœืชืงื•ืคื•ืชโ€ฌ
โ€ซื โ€ฌ โ€ซื•ืžื™ื™ืฉื•ืโ€ฌ ,โ€ซื•ื”ื—ืฉื‘ื•ื ืื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืœืขื ื™ื™ื ื™ืโ€ฌ โ€ซื”ืื—ืจืื™ืโ€ฌ โ€ซืื ืฉื™ืโ€ฌ โ€ซืขืโ€ฌ โ€ซื‘ืขื™ืงืจโ€ฌ ,โ€ซืžื‘ื™ืจื•ืจื™ืโ€ฌโ€ซื•โ€ฌโ€ซืื ืœื™ื˜ื™ื™ืโ€ฌ โ€ซืกืงื™ืจื”โ€ฌ โ€ซื”ืœื™โ€ฌ
โ€ซืžืงื•ื‘ืœื™ืโ€ฌ โ€ซื‘ื™ืงื•ืจืชโ€ฌ โ€ซืœืชืงื ื™โ€ฌ โ€ซื‘ื”ืชืืโ€ฌ โ€ซื”ื ืขืจื›ืชโ€ฌ โ€ซื‘ื™ืงื•ืจืชโ€ฌ โ€ซืžืืฉืจโ€ฌ โ€ซื ื™ื›ืจืชโ€ฌ โ€ซื‘ืžื™ื“ื”โ€ฌ โ€ซื‘ื”ื™ืงืคื”โ€ฌ โ€ซืžืฆื•ืžืฆืžืชโ€ฌ โ€ซื”ื™ื ื”โ€ฌ โ€ซืกืงื™ืจื”โ€ฌ .โ€ซื•ืื—ืจื™ืโ€ฌ
โ€ซืฉื ื™ื•ื•ื“ืขโ€ฌ โ€ซื‘ื™ื˜ื—ื•ืŸโ€ฌ โ€ซืœื”ืฉื™ื’โ€ฌ โ€ซืœื ื•โ€ฌ โ€ซืžืืคืฉืจืชโ€ฌ โ€ซืื™ื ื”โ€ฌ โ€ซื•ืœืคื™ื›ืšโ€ฌ โ€ซื‘ื™ืฉืจืืœโ€ฌโ€ซืœื”ื™ื•ืชโ€ฌ โ€ซื™ื›ื•ืœื™ืโ€ฌ โ€ซืฉื”ื™ื•โ€ฌ โ€ซื”ืžืฉืžืขื•ืชื™ื™ืโ€ฌ โ€ซื”ืขื ื™ื™ื ื™ืโ€ฌ โ€ซืœื›ืœโ€ฌ
.โ€ซื‘ื™ืงื•ืจืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื“ืขืชโ€ฌ โ€ซื—ื•ื•ืชโ€ฌ โ€ซืžื—ื•ื•ื™ืโ€ฌ โ€ซืื ื•โ€ฌ โ€ซืื™ืŸโ€ฌ ,โ€ซืœื›ืšโ€ฌ โ€ซื‘ื”ืชืืโ€ฌ .โ€ซื‘ื‘ื™ืงื•ืจืชโ€ฌ โ€ซืžื–ื•ื”ื™ืโ€ฌ
โ€ซืžืกืงื ื”โ€ฌ
โ€ซืœืกื‘ื•ืจโ€ฌ โ€ซืœื ื•โ€ฌ โ€ซื”ื’ื•ืจืโ€ฌ โ€ซื“ื‘ืจโ€ฌ โ€ซืœื™ื‘ื ื•โ€ฌ โ€ซืœืชืฉื•ืžืชโ€ฌ โ€ซื‘ืโ€ฌ โ€ซืœืโ€ฌ ,โ€ซืื—ืจื™ืโ€ฌ โ€ซื—ืฉื‘ื•ืŸโ€ฌ โ€ซืจื•ืื™โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืกืงื™ืจื”โ€ฌ โ€ซื“ื•ื—ื•ืชโ€ฌ โ€ซื•ืขืœโ€ฌ โ€ซืกืงื™ืจืชื ื•โ€ฌ โ€ซืขืœโ€ฌ โ€ซื‘ื”ืชื‘ืกืกโ€ฌ
โ€ซื”ืžื”ื•ืชื™โ€ฌ โ€ซื”ื‘ื—ื™ื ื•ืชโ€ฌ โ€ซืžื›ืœโ€ฌ ,โ€ซืขืจื•ืšโ€ฌ โ€ซืื™ื ื•โ€ฌ โ€ซื”ื "ืœโ€ฌ โ€ซื”ื›ืกืคื™โ€ฌ โ€ซืฉื”ืžื™ื“ืขโ€ฌโ€ซื‘ื™ื ืœืื•ืžื™โ€ฌ โ€ซื—ืฉื‘ื•ื ืื•ืชโ€ฌ โ€ซืœืชืงืŸโ€ฌ โ€ซื‘ื”ืชืืโ€ฌ ,โ€ซื•ืชโ€ฌ34IAS.
โ€ซื‘ืโ€ฌ โ€ซืœืโ€ฌ ,โ€ซืื—ืจื™ืโ€ฌ โ€ซื—ืฉื‘ื•ืŸโ€ฌ โ€ซืจื•ืื™โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืกืงื™ืจื”โ€ฌ โ€ซื“ื•ื—ื•ืชโ€ฌ โ€ซื•ืขืœโ€ฌ โ€ซืกืงื™ืจืชื ื•โ€ฌ โ€ซืขืœโ€ฌ โ€ซื‘ื”ืชื‘ืกืกโ€ฌ ,โ€ซื”ืงื•ื“ืžืชโ€ฌ โ€ซื‘ืคืกืงื”โ€ฌ โ€ซืœืืžื•ืจโ€ฌ โ€ซื‘ื ื•ืกืฃโ€ฌ
โ€ซื”ื•ืจืื•ืชโ€ฌ โ€ซืื—ืจโ€ฌ ,โ€ซื”ืžื”ื•ืชื™ื•ืชโ€ฌ โ€ซื”ื‘ื—ื™ื ื•ืชโ€ฌ โ€ซืžื›ืœโ€ฌ ,โ€ซืžืžืœืโ€ฌ โ€ซืื™ื ื•โ€ฌ โ€ซื”ื "ืœโ€ฌ โ€ซื”ื›ืกืคื™โ€ฌ โ€ซืฉื”ืžื™ื“ืขโ€ฌ โ€ซืœืกื‘ื•ืจโ€ฌ โ€ซืœื ื•โ€ฌ โ€ซื”ื’ื•ืจืโ€ฌ โ€ซื“ื‘ืจโ€ฌ โ€ซืœื™ื‘ื ื•โ€ฌ โ€ซืœืชืฉื•ืžืชโ€ฌ
โ€ซื ื™ื™ืจโ€ฌ โ€ซืชืงื ื•ืชโ€ฌ โ€ซืฉืœโ€ฌ 'โ€ซื“โ€ฌ โ€ซืคืจืงโ€ฌ โ€ซืœืคื™โ€ฌ โ€ซื”ื’ื™ืœื•ื™โ€ฌโ€ซื”ืชืฉ"ืœโ€ฌ ,)โ€ซื•ืžื™ื™ื“ื™ื™ืโ€ฌ โ€ซืชืงื•ืคืชื™ื™ืโ€ฌ โ€ซ(ื“ื•ื—ื•ืชโ€ฌ โ€ซืขืจืšโ€ฌ โ€ซื•ืชโ€ฌ-1970.
โ€ซืชืœโ€ฌ-โ€ซืื‘ื™ื‘โ€ฌโ€ซืงืกื™ืจืจโ€ฌ โ€ซืืชโ€ฌ โ€ซื’ื‘ืื™โ€ฌ โ€ซืคื•ืจืจโ€ฌ โ€ซืงื•ืกื˜โ€ฌ
28โ€ซื‘ืžืื™โ€ฌ,2018โ€ซื—ืฉื‘ื•ืŸโ€ฌ โ€ซืจื•ืื™โ€ฌ
โ€ซื‘ืขโ€ฌ โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ .โ€ซื—โ€ฌ"โ€ซืžโ€ฌ
3
โ€ซื”ื›ืกืคื™โ€ฌ โ€ซื”ืžืฆื‘โ€ฌ โ€ซืขืœโ€ฌ โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื“ื•ื—ื•ืชโ€ฌ
โ€ซืœื™ื•ืโ€ฌ31โ€ซื‘ืžืจืกโ€ฌ
โ€ซืœื™ื•ืโ€ฌ
31โ€ซื‘ื“ืฆืžื‘ืจโ€ฌ
201820172017
โ€ซืžื‘ื•ืงืจโ€ฌ โ€ซื‘ืœืชื™โ€ฌโ€ซืžื‘ื•ืงืจโ€ฌ
โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌ
โ€ซืฉื•ื˜ืคื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ
โ€ซืžื–ื•ืžื ื™ืโ€ฌ โ€ซื•ืฉื•ื•ื™โ€ฌ โ€ซืžื–ื•ืžื ื™ืโ€ฌ44,95539,79075,160
โ€ซืœืงื‘ืœโ€ฌ โ€ซื•ื”ื›ื ืกื•ืชโ€ฌ โ€ซืœืงื•ื—ื•ืชโ€ฌ333,803288,021315,222
โ€ซื”ืงืžื”โ€ฌ โ€ซื‘ื—ื•ื–ื™โ€ฌ โ€ซืžืขื‘ื•ื“ืชโ€ฌ โ€ซืœืงื‘ืœโ€ฌ โ€ซื”ื›ื ืกื•ืชโ€ฌ43,07459,23846,178
โ€ซื—ื•ื‘ื”โ€ฌ โ€ซื•ื™ืชืจื•ืชโ€ฌ โ€ซื—ื™ื™ื‘ื™ืโ€ฌ35,49234,15838,148
โ€ซืžืœืื™โ€ฌ86,22593,13986,369
543,549514,346561,077
โ€ซืฉื•ื˜ืคื™ืโ€ฌ โ€ซืœืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ
โ€ซืืจื•ืšโ€ฌ โ€ซืœื–ืžืŸโ€ฌ โ€ซื•ื—ื™ื™ื‘ื™ืโ€ฌ โ€ซืœืงื•ื—ื•ืชโ€ฌ13,72814,00512,766
โ€ซื‘ื—ื‘ืจื•ืชโ€ฌ โ€ซื”ืฉืงืขื•ืชโ€ฌโ€ซื”ืžืื–ื ื™โ€ฌ โ€ซื”ืฉื•ื•ื™โ€ฌ โ€ซืฉื™ื˜ืชโ€ฌ โ€ซืœืคื™โ€ฌ โ€ซื”ืžื˜ื•ืคืœื•ืชโ€ฌ28,17530,25727,502
โ€ซืœืžื›ื™ืจื”โ€ฌ โ€ซื–ืžื™ื ื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌโ€ซืื—ืจโ€ฌ โ€ซื›ื•ืœืœโ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ-33,99018,054
โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซื”ื ืžื“ื“ื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌโ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ18,601--
โ€ซืชืคืขื•ืœื™ืชโ€ฌ โ€ซื—ื›ื™ืจื”โ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซืžืจืืฉโ€ฌ โ€ซื”ื•ืฆืื•ืชโ€ฌ1,1141,1421,121
โ€ซืงื‘ื•ืขโ€ฌ โ€ซืจื›ื•ืฉโ€ฌโ€ซื ื˜ื•โ€ฌ ,35,56538,10035,301
โ€ซืžื•ื ื™ื˜ื™ืŸโ€ฌโ€ซื ื˜ื•โ€ฌ ,โ€ซืžื•ื—ืฉื™ื™ืโ€ฌ โ€ซื‘ืœืชื™โ€ฌ โ€ซื•ื ื›ืกื™ืโ€ฌ21,7889,16417,988
โ€ซืœืขื•ื‘ื“ื™ืโ€ฌ โ€ซื”ื˜ื‘ื•ืชโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ9,85511,5789,786
โ€ซื ื“ื—ื™ืโ€ฌ โ€ซืžืกื™ืโ€ฌ16,57015,84416,758
145,396154,080139,276
688,945668,426700,353
โ€ซื”ื‘ืื•ืจื™ืโ€ฌ.โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืžื”ื“ื•ื—ื•ืชโ€ฌ โ€ซื ืคืจื“โ€ฌ โ€ซื‘ืœืชื™โ€ฌ โ€ซื—ืœืงโ€ฌ โ€ซืžื”ื•ื•ื™ืโ€ฌ โ€ซื”ืžืฆื•ืจืคื™ืโ€ฌ
โ€ซื‘ืขโ€ฌ โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ .โ€ซื—โ€ฌ"โ€ซืžโ€ฌ
4
โ€ซื”ื›ืกืคื™โ€ฌ โ€ซื”ืžืฆื‘โ€ฌ โ€ซืขืœโ€ฌ โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื“ื•ื—ื•ืชโ€ฌ
โ€ซืœื™ื•ืโ€ฌ31โ€ซื‘ืžืจืกโ€ฌ
โ€ซืœื™ื•ืโ€ฌ
31โ€ซื‘ื“ืฆืžื‘ืจโ€ฌ
201820172017
โ€ซืžื‘ื•ืงืจโ€ฌ โ€ซื‘ืœืชื™โ€ฌโ€ซืžื‘ื•ืงืจโ€ฌ
โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌ
โ€ซืฉื•ื˜ืคื•ืชโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ
โ€ซืืฉืจืื™โ€ฌ โ€ซื•ืžื ื•ืชื ื™โ€ฌ โ€ซื‘ื ืงืื™ื™ืโ€ฌ โ€ซืžืชืื’ื™ื“ื™ืโ€ฌ โ€ซืืฉืจืื™โ€ฌโ€ซืื—ืจื™ืโ€ฌ236,019297,211228,020
โ€ซืฉื™ืจื•ืชื™ืโ€ฌ โ€ซื•ืœื ื•ืชื ื™โ€ฌ โ€ซืœืกืคืงื™ืโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ44,39644,04658,023
โ€ซื–ื›ื•ืชโ€ฌ โ€ซื•ื™ืชืจื•ืชโ€ฌ โ€ซื–ื›ืื™ืโ€ฌ135,531128,592133,215
โ€ซืžืจืืฉโ€ฌ โ€ซื”ื›ื ืกื•ืชโ€ฌ5,30820,7867,566
421,254490,635426,824
โ€ซืฉื•ื˜ืคื•ืชโ€ฌ โ€ซืœืโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ
โ€ซื•ืื—ืจื™ืโ€ฌ โ€ซืžื‘ื ืงื™ืโ€ฌ โ€ซื”ืœื•ื•ืื•ืชโ€ฌ46,6991,64654,558
โ€ซืื—ืจื•ืชโ€ฌ โ€ซืฉื•ื˜ืคื•ืชโ€ฌ โ€ซืœืโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ5,851-5,949
โ€ซืœืขื•ื‘ื“ื™ืโ€ฌ โ€ซื”ื˜ื‘ื•ืชโ€ฌ โ€ซื‘ืฉืœโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ6,7006,8236,064
โ€ซื ื“ื—ื™ืโ€ฌ โ€ซืžืกื™ืโ€ฌ7,7175,6576,941
66,96714,12673,512
โ€ซื”ื•ืŸโ€ฌ
โ€ซืžื ื™ื•ืชโ€ฌ โ€ซื”ื•ืŸโ€ฌ19,96917,82019,969
โ€ซืžื ื™ื•ืชโ€ฌ โ€ซืขืœโ€ฌ โ€ซืคืจืžื™ื”โ€ฌ189,815144,819189,815
โ€ซืื•ืฆืจโ€ฌ โ€ซืžื ื™ื•ืชโ€ฌ(23,395)(23,395)(23,395)
โ€ซืจื•ื•ื—โ€ฌ โ€ซื™ืชืจืชโ€ฌ83,23185,79890,003
โ€ซื—ื•ืฅโ€ฌ โ€ซืคืขื™ืœื•ื™ื•ืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื›ืกืคื™ื™ืโ€ฌ โ€ซื“ื•ื—ื•ืชโ€ฌ โ€ซืžืชืจื’ื•ืโ€ฌ โ€ซื”ื ื•ื‘ืขื•ืชโ€ฌ โ€ซื”ืชืืžื•ืชโ€ฌ(59,897)(58,699)(65,646)
โ€ซืžื ื™ื•ืชโ€ฌ โ€ซืžื‘ื•ืกืกโ€ฌ โ€ซืชืฉืœื•ืโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซืงืจืŸโ€ฌ3,8623,7603,837
โ€ซืฉืœื™ื˜ื”โ€ฌ โ€ซืžืงื ื•ืชโ€ฌ โ€ซืฉืื™ื ืŸโ€ฌ โ€ซื–ื›ื•ื™ื•ืชโ€ฌ โ€ซื‘ืขืœื™โ€ฌ โ€ซืขืโ€ฌ โ€ซืขืกืงืื•ืชโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซืงืจืŸโ€ฌ(13,291)(13,618)(13,291)
โ€ซืœืžื›ื™ืจื”โ€ฌ โ€ซื–ืžื™ื ื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซืงืจืŸโ€ฌ-6,423(1,705)
200,294162,908199,587
โ€ซืฉืœื™ื˜ื”โ€ฌ โ€ซืžืงื ื•ืชโ€ฌ โ€ซืฉืื™ื ืŸโ€ฌ โ€ซื–ื›ื•ื™ื•ืชโ€ฌ430757430
โ€ซื”ื›ืœโ€ฌ โ€ซืกืšโ€ฌโ€ซื”ื•ืŸโ€ฌ200,724163,665200,017
688,945668,426700,353
โ€ซื”ื‘ืื•ืจื™โ€ฌโ€ซืโ€ฌ.โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืžื”ื“ื•ื—ื•ืชโ€ฌ โ€ซื ืคืจื“โ€ฌ โ€ซื‘ืœืชื™โ€ฌ โ€ซื—ืœืงโ€ฌ โ€ซืžื”ื•ื•ื™ืโ€ฌ โ€ซื”ืžืฆื•ืจืคื™ืโ€ฌ
28โ€ซื‘ืžืื™โ€ฌ,2018
โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซื”ื“ื•ื—ื•ืชโ€ฌ โ€ซืื™ืฉื•ืจโ€ฌ โ€ซืชืืจื™ืšโ€ฌโ€ซืžืจโ€ฌ โ€ซื—ื™ื™ืโ€ฌโ€ซืœืžืคืจื˜โ€ฌ โ€ซื ื™ืจโ€ฌโ€ซืžืžื™ื”โ€ฌ โ€ซืื‘ื™ืฉื™โ€ฌ
โ€ซื”ื“ื™ืจืงื˜ื•ืจื™ื•ืŸโ€ฌ โ€ซื™ื•"ืจโ€ฌโ€ซืžื ื›"ืœโ€ฌโ€ซื›ืกืคื™ืโ€ฌ โ€ซืกืžื ื›"ืœโ€ฌ
โ€ซื‘ืขโ€ฌ โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ .โ€ซื—โ€ฌ"โ€ซืžโ€ฌ
5
โ€ซืจื•ื•ื—โ€ฌ โ€ซืขืœโ€ฌ โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื“ื•ื—ื•ืชโ€ฌโ€ซืื•โ€ฌโ€ซื”ืคืกื“โ€ฌ
โ€ซื”ื‘ืื•ืจื™โ€ฌโ€ซืโ€ฌ.โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืžื”ื“ื•ื—ื•ืชโ€ฌ โ€ซื ืคืจื“โ€ฌ โ€ซื‘ืœืชื™โ€ฌ โ€ซื—ืœืงโ€ฌ โ€ซืžื”ื•ื•ื™ืโ€ฌ โ€ซื”ืžืฆื•ืจืคื™ืโ€ฌ
โ€ซืœโ€ฌ-3โ€ซื—ื•ื“ืฉื™ืโ€ฌโ€ซืฉื”ืกืชื™ื™ืžื•โ€ฌ
โ€ซื‘ื™ื•ืโ€ฌ31โ€ซื‘ืžืจโ€ฌโ€ซืกโ€ฌ
โ€ซืœืฉื ื”โ€ฌ
โ€ซืฉื”ืกืชื™ื™ืžื”โ€ฌ
โ€ซื‘ื™ื•ืโ€ฌ
31โ€ซื‘ื“ืฆืžื‘ืจโ€ฌ
201820172017
โ€ซืžื‘ื•ืงืจโ€ฌ โ€ซื‘ืœืชื™โ€ฌโ€ซืžื‘ื•ืงืจโ€ฌ
โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌ
โ€ซื ืชื•ื ื™โ€ฌ โ€ซ(ืœืžืขื˜โ€ฌโ€ซื”ืคืกื“โ€ฌ)โ€ซืœืžื ื™ื”โ€ฌ โ€ซื ืงื™โ€ฌ
โ€ซืžืžื›ื™ืจื•ืชโ€ฌ โ€ซื”ื›ื ืกื•ืชโ€ฌ145,284131,652623,452
โ€ซื”ืžื›ื™ืจื•ืชโ€ฌ โ€ซืขืœื•ืชโ€ฌ119,962106,339503,798
โ€ซื’ื•ืœืžื™โ€ฌ โ€ซืจื•ื•ื—โ€ฌ25,32225,313119,654
โ€ซื ื˜ื•โ€ฌ ,โ€ซื•ืคื™ืชื•ื—โ€ฌ โ€ซืžื—ืงืจโ€ฌ โ€ซื”ื•ืฆืื•ืชโ€ฌ2,3632,88912,907
โ€ซื•ืฉื™ื•ื•ืงโ€ฌ โ€ซืžื›ื™ืจื”โ€ฌ โ€ซื”ื•ืฆืื•ืชโ€ฌ8,5497,57934,039
โ€ซื•ื›ืœืœื™ื•ืชโ€ฌ โ€ซื”ื ื”ืœื”โ€ฌ โ€ซื”ื•ืฆืื•ืชโ€ฌ16,76416,26858,968
โ€ซืื—ืจื•ืชโ€ฌ โ€ซื”ื›ื ืกื•ืชโ€ฌ(807)(785)(12,541)
โ€ซืจื•ื•ื—โ€ฌ)โ€ซ(ื”ืคืกื“โ€ฌโ€ซืชืคืขื•ืœื™โ€ฌ(1,547)(638)26,281
โ€ซืžื™ืžื•ืŸโ€ฌ โ€ซื”ื›ื ืกื•ืชโ€ฌ1,4516,0036,872
โ€ซืžื™ืžื•ืŸโ€ฌ โ€ซื”ื•ืฆืื•ืชโ€ฌ(3,476)(10,401)(24,458)
โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซื—ืœืงโ€ฌโ€ซื‘โ€ฌ( โ€ซืจื•ื•ื—ื™โ€ฌโ€ซื”ืคืกื“ื™โ€ฌ)โ€ซื—ื‘ืจื•ืชโ€ฌโ€ซื”ืžื˜ื•ืคืœื•ืชโ€ฌโ€ซืœืคื™โ€ฌโ€ซืฉื™ื˜ืชโ€ฌโ€ซื”ืฉื•ื•ื™โ€ฌ
โ€ซื”ืžืื–ื ื™โ€ฌ,โ€ซื ื˜ื•โ€ฌ429(69)(2,014)
โ€ซืจื•ื•ื—โ€ฌโ€ซื”ื”ื›ื ืกื”โ€ฌ โ€ซืขืœโ€ฌ โ€ซืžืกื™ืโ€ฌ โ€ซืœืคื ื™โ€ฌ )โ€ซ(ื”ืคืกื“โ€ฌ(3,143)(5,105)6,681
โ€ซื”ื”ื›ื ืกื”โ€ฌ โ€ซืขืœโ€ฌ โ€ซืžืกื™ืโ€ฌ(1,821)(2,932)(9,534)
โ€ซื”ืคืกื“โ€ฌโ€ซื ืงื™โ€ฌ(4,964)(8,037)(2,853)
:โ€ซืœโ€ฌ โ€ซืžื™ื•ื—ืกโ€ฌ
โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืžื ื™ื•ืชโ€ฌ โ€ซื‘ืขืœื™โ€ฌ(4,964)(8,037)(2,526)
โ€ซืฉืœื™ื˜ื”โ€ฌ โ€ซืžืงื ื•ืชโ€ฌ โ€ซืฉืื™ื ืŸโ€ฌ โ€ซื–ื›ื•ื™ื•ืชโ€ฌ--(327)
(4,964)(8,037)(2,853)
โ€ซื”ืคืกื“โ€ฌ)โ€ซ(ื‘ืฉ"ื—โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืžื ื™ื•ืชโ€ฌ โ€ซืœื‘ืขืœื™โ€ฌ โ€ซื”ืžื™ื•ื—ืกโ€ฌ โ€ซืœืžื ื™ื”โ€ฌ
โ€ซื ืงื™โ€ฌ โ€ซื”ืคืกื“โ€ฌโ€ซื‘ืกื™ืกื™โ€ฌโ€ซื•ืžื“ื•ืœืœโ€ฌ(0.38)(0.74)(0.26)
โ€ซื‘ืขโ€ฌ โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ .โ€ซื—โ€ฌ"โ€ซืžโ€ฌ
6
โ€ซื”ื›ื•ืœืœโ€ฌ โ€ซื”ืจื•ื•ื—โ€ฌ โ€ซืขืœโ€ฌ โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื“ื•ื—ื•ืชโ€ฌ
โ€ซืœโ€ฌ-3โ€ซื—ื•ื“ืฉื™ืโ€ฌโ€ซืฉื”ืกืชื™ื™ืžื•โ€ฌ
โ€ซื‘ื™ื•ืโ€ฌ31โ€ซื‘ืžืจโ€ฌโ€ซืกโ€ฌ
โ€ซืœืฉื ื”โ€ฌ
โ€ซืฉื”ืกืชื™ื™ืžื”โ€ฌ
โ€ซื‘ื™ื•ืโ€ฌ
31โ€ซื‘ื“ืฆืžื‘ืจโ€ฌ
201820172017
โ€ซืžื‘ื•ืงืจโ€ฌ โ€ซื‘ืœืชื™โ€ฌโ€ซืžื‘ื•ืงืจโ€ฌ
โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌ
โ€ซื ืงื™โ€ฌ โ€ซื”ืคืกื“โ€ฌ(4,964)(8,037)(2,853)
( โ€ซืจื•ื•ื—โ€ฌโ€ซื”ืคืกื“โ€ฌ):)โ€ซืžืกโ€ฌ โ€ซื”ืฉืคืขืชโ€ฌ โ€ซ(ืœืื—ืจโ€ฌ โ€ซืื—ืจโ€ฌ โ€ซื›ื•ืœืœโ€ฌ
:โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืœืจื•ื•ื—โ€ฌ โ€ซืžื›ืŸโ€ฌ โ€ซืœืื—ืจโ€ฌ โ€ซืžื—ื“ืฉโ€ฌ โ€ซื™ืกื•ื•ื’ื•โ€ฌ โ€ซืฉืœืโ€ฌ โ€ซืกื›ื•ืžื™ืโ€ฌ
( โ€ซืจื•ื•ื—โ€ฌโ€ซื”ืคืกื“โ€ฌ)โ€ซืžื•ื’ื“ืจืชโ€ฌ โ€ซื”ื˜ื‘ื”โ€ฌ โ€ซืชื›ื ื™ืชโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซืžื—ื“ืฉโ€ฌ โ€ซืžื“ื™ื“ื”โ€ฌ10(151)(1,130)
โ€ซืกื›ื•ืžื™ืโ€ฌโ€ซืฉื™ืกื•ื•ื’ื•โ€ฌโ€ซื”ืžืกื•ื•ื’ื™ืโ€ฌ โ€ซืื•โ€ฌโ€ซืžื—ื“ืฉโ€ฌโ€ซืœืจื•ื•ื—โ€ฌโ€ซืื•โ€ฌโ€ซื”ืคืกื“โ€ฌโ€ซื‘ื”ืชืงื™ื™ืโ€ฌ
โ€ซืชื ืื™ืโ€ฌโ€ซืกืคืฆื™ืคื™ื™ืโ€ฌ:
โ€ซื”ืคืกื“โ€ฌโ€ซื–ืžื™ื ื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌโ€ซืœืžื›ื™ืจื”โ€ฌ-(216)(457)
โ€ซื—ื•ืฅโ€ฌ โ€ซื‘ืžื˜ื‘ืขโ€ฌ โ€ซืคืขื™ืœื•ื™ื•ืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื›ืกืคื™ื™ืโ€ฌ โ€ซื“ื•ื—ื•ืชโ€ฌ โ€ซืžืชืจื’ื•ืโ€ฌ โ€ซื”ื ื•ื‘ืขื•ืชโ€ฌ โ€ซื”ืชืืžื•ืชโ€ฌ5,749377(6,570)
โ€ซื•ื”ืคืกื“โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซืœื“ื•ื—โ€ฌ โ€ซื”ืขื‘ืจื”โ€ฌโ€ซื–ืžื™ื ื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ โ€ซืžื™ืžื•ืฉโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ
โ€ซืœืžื›ื™ืจื”โ€ฌ--(7,887)
โ€ซืกื”"ื›โ€ฌ( โ€ซืจื•ื•ื—โ€ฌโ€ซื”ืคืกื“โ€ฌ)โ€ซืื—ืจโ€ฌ โ€ซื›ื•ืœืœโ€ฌ5,75910(16,044)
โ€ซืกื”"ื›โ€ฌ( โ€ซืจื•ื•ื—โ€ฌโ€ซื”ืคืกื“โ€ฌ)โ€ซื›ื•ืœืœโ€ฌ795(8,027)(18,897)
:โ€ซืœโ€ฌ โ€ซืžื™ื•ื—ืกโ€ฌ
โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืžื ื™ื•ืชโ€ฌ โ€ซื‘ืขืœื™โ€ฌ795(8,027)(18,570)
โ€ซื–ื›ื•ื™ื•ืชโ€ฌโ€ซืฉืœื™ื˜ื”โ€ฌ โ€ซืžืงื ื•ืชโ€ฌ โ€ซืฉืื™ื ืŸโ€ฌ--(327)
795(8,027)(18,897)
โ€ซื”ื‘ืื•ืจื™โ€ฌโ€ซืโ€ฌ.โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืžื”ื“ื•ื—ื•ืชโ€ฌ โ€ซื ืคืจื“โ€ฌ โ€ซื‘ืœืชื™โ€ฌ โ€ซื—ืœืงโ€ฌ โ€ซืžื”ื•ื•ื™ืโ€ฌ โ€ซื”ืžืฆื•ืจืคื™ืโ€ฌ
โ€ซื‘ืขโ€ฌ โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ .โ€ซื—โ€ฌ"โ€ซืžโ€ฌ
7
โ€ซื‘ื”ื•ืŸโ€ฌ โ€ซื”ืฉื™ื ื•ื™ื™ืโ€ฌ โ€ซืขืœโ€ฌ โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื“ื•ื—ื•ืชโ€ฌ
โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืžื ื™ื•ืชโ€ฌ โ€ซืœื‘ืขืœื™โ€ฌ โ€ซืžื™ื•ื—ืกโ€ฌ
โ€ซื”ื•ืŸโ€ฌ
โ€ซืžื ื™ื•ืชโ€ฌ
โ€ซืขืœโ€ฌ โ€ซืคืจืžื™ื”โ€ฌ
โ€ซืžื ื™ื•ืชโ€ฌ
โ€ซืžื ื™ื•ืชโ€ฌ
โ€ซืื•ืฆืจโ€ฌ
โ€ซื™ืชืจืชโ€ฌ
โ€ซืจื•ื•ื—โ€ฌ
โ€ซื”ืชืืžื•ืชโ€ฌ
โ€ซื”ื ื•ื‘ืขื•ืชโ€ฌ
โ€ซืžืชืจื’ื•ืโ€ฌโ€ซื“ื•ื—ื•ืชโ€ฌ
โ€ซืฉืœโ€ฌ โ€ซื›ืกืคื™ื™ืโ€ฌ
โ€ซื—ื•ืฅโ€ฌ โ€ซืคืขื™ืœื•ืชโ€ฌ
โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซืงืจืŸโ€ฌ
โ€ซืขืโ€ฌ โ€ซืขืกืงืื•ืชโ€ฌ
โ€ซื–ื›ื•ื™ื•ืชโ€ฌ โ€ซื‘ืขืœื™โ€ฌ
โ€ซืžืงื ื•ืชโ€ฌ โ€ซืฉืื™ื ืŸโ€ฌ
โ€ซืฉืœื™ื˜ื”โ€ฌ
โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซืงืจืŸโ€ฌ
โ€ซื ื›ืกื™ืโ€ฌ
โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ
โ€ซื–ืžื™ื ื™ืโ€ฌ
โ€ซืœืžื›ื™ืจื”โ€ฌ
โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซืงืจืŸโ€ฌ
โ€ซืชืฉืœื•ืโ€ฌ
โ€ซืžื ื™ื•ืชโ€ฌ โ€ซืžื‘ื•ืกืกโ€ฌโ€ซืกื”"ื›โ€ฌ
โ€ซื–ื›ื•ื™ื•ืชโ€ฌ
โ€ซืžืงื ื•ืชโ€ฌ โ€ซืฉืื™ื ืŸโ€ฌ
โ€ซืฉืœื™ื˜ื”โ€ฌ
โ€ซืกื”"ื›โ€ฌ
โ€ซื”ื•ืŸโ€ฌ
โ€ซืžื‘ื•ืงืจโ€ฌ โ€ซื‘ืœืชื™โ€ฌ
โ€ซืืœืคื™โ€ฌโ‚ช
โ€ซืœื™ื•ืโ€ฌ โ€ซื™ืชืจื”โ€ฌ31โ€ซื‘ื“ืฆืžื‘ืจโ€ฌ,2017)โ€ซ(ืžื‘ื•ืงืจโ€ฌ19,969189,815(23,395)90,003(65,646)(13,291)(1,705)3,837199,587430200,017
โ€ซืœืจืืฉื•ื ื”โ€ฌ โ€ซืžืื™ืžื•ืฅโ€ฌ โ€ซื›ืชื•ืฆืื”โ€ฌ โ€ซืžืฆื˜ื‘ืจืชโ€ฌ โ€ซื”ืฉืคืขื”โ€ฌ
โ€ซืฉืœโ€ฌ9IFRSโ€ซืœื™ื•ืโ€ฌ1โ€ซื‘ื™ื ื•ืืจโ€ฌ2018โ€“โ€ซื‘ืื•ืจโ€ฌ โ€ซืจืื”โ€ฌ
2(1)(1,818)1,705(113)(113)
โ€ซืœื™ื•ืโ€ฌ โ€ซื™ืชืจื”โ€ฌ1โ€ซื‘ื™ื ื•ืืจโ€ฌ2018โ€ซืื™ืžื•ืฅโ€ฌ โ€ซ(ืœืื—ืจโ€ฌ
โ€ซืฉืœโ€ฌ โ€ซืœืจืืฉื•ื ื”โ€ฌ9IFRS)19,969189,815(23,395)88,185(65,646)(13,291)-3,837199,474430199,904
โ€ซื”ืคืกื“โ€ฌ(4,964)(4,964)(4,964)
โ€ซืกื”"ื›โ€ฌโ€ซืจื•ื•ื—โ€ฌโ€ซืื—ืจโ€ฌ โ€ซื›ื•ืœืœโ€ฌ105,7495,7595,759
โ€ซืกื”"ื›โ€ฌ( โ€ซืจื•ื•ื—โ€ฌโ€ซื”ืคืกื“โ€ฌ)โ€ซื›ื•ืœืœโ€ฌ---(4,954)5,749---795-795
โ€ซืžื ื™ื•ืชโ€ฌ โ€ซืžื‘ื•ืกืกโ€ฌ โ€ซืชืฉืœื•ืโ€ฌ โ€ซืขืœื•ืชโ€ฌ252525
โ€ซืœื™ื•ืโ€ฌ โ€ซื™ืชืจื”โ€ฌ31โ€ซื‘โ€ฌ,โ€ซืžืจืกโ€ฌ201819,969189,815(23,395)83,231(59,897)(13,291)-3,862200,294430200,724
โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืžื ื™ื•ืชโ€ฌ โ€ซืœื‘ืขืœื™โ€ฌ โ€ซืžื™ื•ื—ืกโ€ฌ
โ€ซื”ื•ืŸโ€ฌ
โ€ซืžื ื™ื•ืชโ€ฌ
โ€ซืขืœโ€ฌ โ€ซืคืจืžื™ื”โ€ฌ
โ€ซืžื ื™ื•ืชโ€ฌ
โ€ซืžื ื™ื•ืชโ€ฌ
โ€ซืื•ืฆืจโ€ฌ
โ€ซื™ืชืจืชโ€ฌ
โ€ซืจื•ื•ื—โ€ฌ
โ€ซื”ื ื•ื‘ืขื•ืชโ€ฌ โ€ซื”ืชืืžื•ืชโ€ฌ
โ€ซื“ื•ื—ื•ืชโ€ฌ โ€ซืžืชืจื’ื•ืโ€ฌ
โ€ซืฉืœโ€ฌ โ€ซื›ืกืคื™ื™ืโ€ฌ
โ€ซื—ื•ืฅโ€ฌ โ€ซืคืขื™ืœื•ืชโ€ฌ
โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซืงืจืŸโ€ฌ
โ€ซืขืโ€ฌ โ€ซืขืกืงืื•ืชโ€ฌ
โ€ซื–ื›ื•ื™ื•ืชโ€ฌ โ€ซื‘ืขืœื™โ€ฌ
โ€ซืžืงื ื•ืชโ€ฌ โ€ซืฉืื™ื ืŸโ€ฌ
โ€ซืฉืœื™ื˜ื”โ€ฌ
โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซืงืจืŸโ€ฌ
โ€ซื ื›ืกื™ืโ€ฌ
โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ
โ€ซื–ืžื™ื ื™ืโ€ฌ
โ€ซืœืžื›ื™ืจื”โ€ฌ
โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซืงืจืŸโ€ฌ
โ€ซืชืฉืœื•ืโ€ฌ
โ€ซืžื‘ื•ืกืกโ€ฌ
โ€ซืžื ื™ื•ืชโ€ฌโ€ซืกื”"ื›โ€ฌ
โ€ซื–ื›ื•ื™ื•ืชโ€ฌ
โ€ซืžืงื ื•ืชโ€ฌ โ€ซืฉืื™ื ืŸโ€ฌ
โ€ซืฉืœื™ื˜ื”โ€ฌ
โ€ซืกื”"ื›โ€ฌ
โ€ซื”ื•ืŸโ€ฌ
โ€ซืžื‘ื•ืงืจโ€ฌ โ€ซื‘ืœืชื™โ€ฌ
โ€ซืืœืคื™โ€ฌโ‚ช
โ€ซืœื™ื•ืโ€ฌ โ€ซื™ืชืจื”โ€ฌ1,โ€ซื‘ื™ื ื•ืืจโ€ฌ2017)โ€ซ(ืžื‘ื•ืงืจโ€ฌ17,820144,819(23,395)93,986(59,076)(13,618)6,6393,701170,876757171,633
โ€ซื”ืคืกื“โ€ฌ---(8,037)----(8,037)-(8,037)
โ€ซืจื•ื•ื—โ€ฌ)โ€ซ(ื”ืคืกื“โ€ฌโ€ซื›ื•ืœืœโ€ฌโ€ซืื—ืจโ€ฌ---(151)377-(216)-10-10
โ€ซื›ื•ืœืœโ€ฌ )โ€ซ(ื”ืคืกื“โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซืกื”"ื›โ€ฌ---(8,188)377-(216)-(8,027)-(8,027)
โ€ซืžื ื™ื•ืชโ€ฌ โ€ซืžื‘ื•ืกืกโ€ฌ โ€ซืชืฉืœื•ืโ€ฌ โ€ซืขืœื•ืชโ€ฌ-------5959-59
โ€ซืœื™ื•ืโ€ฌ โ€ซื™ืชืจื”โ€ฌ31,โ€ซื‘ืžืจืกโ€ฌ201717,820144,819(23,395)85,798(58,699)(13,618)6,4233,760162,908757163,665
โ€ซื”ื‘ืื•ืจื™โ€ฌโ€ซืโ€ฌ.โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืžื”ื“ื•ื—ื•ืชโ€ฌ โ€ซื ืคืจื“โ€ฌ โ€ซื‘ืœืชื™โ€ฌ โ€ซื—ืœืงโ€ฌ โ€ซืžื”ื•ื•ื™ืโ€ฌ โ€ซื”ืžืฆื•ืจืคื™ืโ€ฌ
โ€ซื‘ืขโ€ฌ โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ .โ€ซื—โ€ฌ"โ€ซืžโ€ฌ
8
โ€ซื‘ื”ื•ืŸโ€ฌ โ€ซื”ืฉื™ื ื•ื™ื™ืโ€ฌ โ€ซืขืœโ€ฌ โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื“ื•ื—ื•ืชโ€ฌ
โ€ซืœื‘ืขืœื™โ€ฌ โ€ซืžื™ื•ื—ืกโ€ฌโ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืžื ื™ื•ืชโ€ฌ
โ€ซื”ื•ืŸโ€ฌ
โ€ซืžื ื™ื•ืชโ€ฌ
โ€ซืขืœโ€ฌ โ€ซืคืจืžื™ื”โ€ฌ
โ€ซืžื ื™ื•ืชโ€ฌ
โ€ซืžื ื™ื•ืชโ€ฌ
โ€ซืื•ืฆืจโ€ฌ
โ€ซื™ืชืจืชโ€ฌ
โ€ซืจื•ื•ื—โ€ฌ
โ€ซื”ืชืืžื•ืชโ€ฌ
โ€ซื”ื ื•ื‘ืขื•ืชโ€ฌ
โ€ซื“ื•ื—ื•ืชโ€ฌ โ€ซืžืชืจื’ื•ืโ€ฌ
โ€ซืฉืœโ€ฌ โ€ซื›ืกืคื™ื™ืโ€ฌ
โ€ซื—ื•ืฅโ€ฌ โ€ซืคืขื™ืœื•ืชโ€ฌ
โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซืงืจืŸโ€ฌ
โ€ซืขืโ€ฌ โ€ซืขืกืงืื•ืชโ€ฌ
โ€ซื–ื›ื•ื™ื•ืชโ€ฌ โ€ซื‘ืขืœื™โ€ฌ
โ€ซืžืงื ื•ืชโ€ฌ โ€ซืฉืื™ื ืŸโ€ฌ
โ€ซืฉืœื™ื˜ื”โ€ฌ
โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซืงืจืŸโ€ฌ
โ€ซื ื›ืกื™ืโ€ฌ
โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ
โ€ซื–ืžื™ื ื™ืโ€ฌ
โ€ซืœืžื›ื™ืจื”โ€ฌ
โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซืงืจืŸโ€ฌ
โ€ซืชืฉืœื•ืโ€ฌ
โ€ซืžื‘ื•ืกืกโ€ฌ
โ€ซืžื ื™ื•ืชโ€ฌโ€ซืกื”"ื›โ€ฌ
โ€ซื–ื›ื•ื™ื•ืชโ€ฌ
โ€ซืžืงื ื•ืชโ€ฌ โ€ซืฉืื™ื ืŸโ€ฌ
โ€ซืฉืœื™ื˜ื”โ€ฌ
โ€ซืกื”"ื›โ€ฌ
โ€ซื”ื•ืŸโ€ฌ
โ€ซืžื‘ื•ืงืจโ€ฌ
โ€ซืืœืคื™โ€ฌโ‚ช
โ€ซืœื™ื•ืโ€ฌ โ€ซื™ืชืจื”โ€ฌ1,โ€ซื‘ื™ื ื•ืืจโ€ฌ201717,820144,819(23,395)93,986(59,076)(13,618)6,6393,701170,876757171,633
โ€ซื”ืคืกื“โ€ฌ---(2,853)----(2,853)-(2,853)
โ€ซืื—ืจโ€ฌ โ€ซื›ื•ืœืœโ€ฌ โ€ซื”ืคืกื“โ€ฌ โ€ซืกื”"ื›โ€ฌ(1,130)(6,570)-(8,344)-(16,044)-(16,044)
โ€ซื›ื•ืœืœโ€ฌ โ€ซื”ืคืกื“โ€ฌ โ€ซืกื”"ื›โ€ฌ---(3,983)(6,570)-(8,344)-(18,897)-(18,897)
-
โ€ซื”ืžื™ืขื•ื˜โ€ฌ โ€ซืžื•ืœโ€ฌ โ€ซืขืกืงืื•ืชโ€ฌ327327(327)-
โ€ซื”ื ืคืงืชโ€ฌโ€ซื”ื•ืŸโ€ฌโ€ซืžื ื™ื•ืชโ€ฌ2,14944,996-----47,145-47,145
โ€ซืžื ื™ื•ืชโ€ฌ โ€ซืžื‘ื•ืกืกโ€ฌ โ€ซืชืฉืœื•ืโ€ฌ โ€ซืขืœื•ืชโ€ฌ-------136136-136
โ€ซืœื™ื•ืโ€ฌ โ€ซื™ืชืจื”โ€ฌ31,โ€ซื‘ื“ืฆืžื‘ืจโ€ฌ201719,969189,815(23,395)90,003(65,646)(13,291)(1,705)3,837199,587430200,017
.โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืžื”ื“ื•ื—ื•ืชโ€ฌ โ€ซื ืคืจื“โ€ฌ โ€ซื‘ืœืชื™โ€ฌ โ€ซื—ืœืงโ€ฌ โ€ซืžื”ื•ื•ื™ืโ€ฌ โ€ซื”ืžืฆื•ืจืคื™ืโ€ฌ โ€ซื”ื‘ืื•ืจื™ืโ€ฌ
โ€ซื‘ืขโ€ฌ โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ .โ€ซื—โ€ฌ"โ€ซืžโ€ฌ
9
โ€ซื”ืžื–ื•ืžื ื™ืโ€ฌ โ€ซืชื–ืจื™ืžื™โ€ฌ โ€ซืขืœโ€ฌ โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื“ื•ื—ื•ืชโ€ฌ
โ€ซืœโ€ฌ-3โ€ซืฉื”ืกืชื™ื™ืžื•โ€ฌ โ€ซื”ื—ื•ื“ืฉื™ืโ€ฌ
โ€ซื‘ื™ื•ืโ€ฌ31โ€ซื‘ืžืจืกโ€ฌ
โ€ซืœืฉื ื”โ€ฌ
โ€ซืฉื”ืกืชื™ื™ืžื”โ€ฌ
โ€ซื‘ื™ื•ืโ€ฌ
31โ€ซื‘ื“ืฆืžื‘ืจโ€ฌ
201820172017
โ€ซืžื‘ื•ืงืจโ€ฌ โ€ซื‘ืœืชื™โ€ฌโ€ซืžื‘ื•ืงืจโ€ฌ
โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌ
โ€ซืฉื•ื˜ืคืชโ€ฌ โ€ซืžืคืขื™ืœื•ืชโ€ฌ โ€ซืžื–ื•ืžื ื™ืโ€ฌ โ€ซืชื–ืจื™ืžื™โ€ฌ
โ€ซื”ืคืกื“โ€ฌโ€ซื ืงื™โ€ฌ(4,964)(8,037)(2,853)
:โ€ซืฉื•ื˜ืคืชโ€ฌ โ€ซืžืคืขื™ืœื•ืชโ€ฌ โ€ซืžื–ื•ืžื ื™ืโ€ฌ โ€ซืชื–ืจื™ืžื™โ€ฌ โ€ซืœื”ืฆื’ืชโ€ฌ โ€ซื”ื“ืจื•ืฉื•ืชโ€ฌ โ€ซื”ืชืืžื•ืชโ€ฌ
:โ€ซื•ื”ืคืกื“โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซืœืกืขื™ืคื™โ€ฌ โ€ซื”ืชืืžื•ืชโ€ฌ
โ€ซืžื ื™ื•ืชโ€ฌ โ€ซืžื‘ื•ืกืกโ€ฌ โ€ซืชืฉืœื•ืโ€ฌ2559136
โ€ซื”ื•ืฆืื•ืชโ€ฌโ€ซืžื™ืžื•ืŸโ€ฌโ€ซื ื˜ื•โ€ฌ ,1,8472,6239,484
โ€ซืคื—ืชโ€ฌโ€ซื•ื”ืคื—ืชื•ืชโ€ฌ2,1382,0879,528
,โ€ซืงื‘ื•ืขโ€ฌ โ€ซืจื›ื•ืฉโ€ฌ โ€ซืžืžื™ืžื•ืฉโ€ฌ โ€ซืจื•ื•ื—โ€ฌโ€ซื ื˜ื•โ€ฌ(65)(115)(481)
โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซื—ืœืงโ€ฌ)โ€ซ(ื‘ืจื•ื•ื—ื™โ€ฌโ€ซื—ื‘ืจื•ืชโ€ฌ โ€ซื‘ื”ืคืกื“ื™โ€ฌโ€ซืœืฉื™ื˜ืชโ€ฌ โ€ซื‘ื”ืชืืโ€ฌ โ€ซื”ืžื˜ื•ืคืœื•ืชโ€ฌ
โ€ซืžืื–ื ื™โ€ฌ โ€ซื”ืฉื•ื•ื™โ€ฌโ€ซื ื˜ื•โ€ฌ ,(429)692,014
โ€ซื”ืžืื–ื ื™โ€ฌ โ€ซื”ืฉื•ื•ื™โ€ฌ โ€ซืœืฉื™ื˜ืชโ€ฌ โ€ซื‘ื”ืชืืโ€ฌ โ€ซืฉื˜ื•ืคืœื”โ€ฌ โ€ซื—ื‘ืจื”โ€ฌ โ€ซืžืžื›ื™ืจืชโ€ฌ โ€ซืจื•ื•ื—โ€ฌ-(446)(446)
โ€ซื”ื”ื›ื ืกื”โ€ฌ โ€ซืขืœโ€ฌ โ€ซืžืกื™ืโ€ฌ1,8212,9329,534
,โ€ซืœืขื•ื‘ื“ื™ืโ€ฌ โ€ซื”ื˜ื‘ื•ืชโ€ฌ โ€ซื‘ืฉืœโ€ฌ โ€ซื‘ื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ โ€ซืฉื™ื ื•ื™โ€ฌโ€ซื ื˜ื•โ€ฌ396(107)91
โ€ซื‘ื ืงืื™ื™ืโ€ฌ โ€ซืœืชืื’ื™ื“ื™ืโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ โ€ซืฉืขืจื•ืšโ€ฌ367(238)(919)
โ€ซืคื™ื ื ืกื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ โ€ซืขืจืšโ€ฌ โ€ซืขืœื™ื™ืชโ€ฌโ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซื”ื ืžื“ื“ื™ืโ€ฌ(547)
โ€ซืœืžื›ื™ืจื”โ€ฌ โ€ซื–ืžื™ื ื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ โ€ซืžืžื›ื™ืจืชโ€ฌ โ€ซืจื•ื•ื—โ€ฌ--(10,980)
5,5536,86417,961
โ€ซืฉื™ื ื•ื™ื™ืโ€ฌ:โ€ซื•ื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ โ€ซื‘ืกืขื™ืคื™โ€ฌ
โ€ซื™ืจื™ื“ื”โ€ฌ(โ€ซืขืœื™ื™ื”โ€ฌ)โ€ซื‘ืœืงื•ื—ื•ืชโ€ฌโ€ซืœืงื‘ืœโ€ฌ โ€ซื•ื”ื›ื ืกื•ืชโ€ฌ(7,948)16,305(5,293)
โ€ซื™ืจื™ื“ื”โ€ฌ(โ€ซืขืœื™ื™ื”โ€ฌ)โ€ซืืจื•ืšโ€ฌ โ€ซื•ืœื–ืžืŸโ€ฌ โ€ซืงืฆืจโ€ฌ โ€ซืœื–ืžืŸโ€ฌ โ€ซื—ื•ื‘ื”โ€ฌ โ€ซื•ื™ืชืจื•ืชโ€ฌ โ€ซื‘ื—ื™ื™ื‘ื™ืโ€ฌ9,350(1,669)(9,337)
โ€ซื™ืจื™ื“ื”โ€ฌโ€ซื‘ืžืœืื™โ€ฌ )โ€ซ(ืขืœื™ื™ื”โ€ฌ3,672(6,525)(4,190)
โ€ซื™ืจื™ื“ื”โ€ฌโ€ซืœืกืคืงื™ืโ€ฌ โ€ซื‘ื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌโ€ซืฉื™ืจื•ืชื™ืโ€ฌ โ€ซื•ืœื ื•ืชื ื™โ€ฌ(14,148)(18,636)(4,425)
โ€ซืขืœื™ื™ื”โ€ฌ)โ€ซ(ื™ืจื™ื“ื”โ€ฌโ€ซืžืจืืฉโ€ฌ โ€ซื‘ื”ื›ื ืกื•ืชโ€ฌ(2,256)6,940(6,281)
โ€ซืขืœื™ื™ื”โ€ฌ)โ€ซ(ื™ืจื™ื“ื”โ€ฌโ€ซื–ื›ื•ืชโ€ฌ โ€ซื•ื™ืชืจื•ืชโ€ฌ โ€ซื‘ื–ื›ืื™ืโ€ฌ(12,248)(1,611)20,392
(23,578)(5,196)(9,134)
โ€ซืžื–ื•ืžื ื™ืโ€ฌ( โ€ซืฉื”ืชืงื‘ืœื•โ€ฌโ€ซืฉืฉื•ืœืžื•โ€ฌ)โ€ซื”โ€ฌ โ€ซื‘ืžืฉืšโ€ฌโ€ซืชืงื•ืคื”โ€ฌ:โ€ซืขื‘ื•ืจโ€ฌ
โ€ซืฉื”ืชืงื‘ืœโ€ฌ โ€ซื“ื™ื‘ื™ื“ื ื“โ€ฌ-379379
โ€ซืฉืฉื•ืœืžื”โ€ฌ โ€ซืจื™ื‘ื™ืชโ€ฌ(1,477)(2,504)(9,572)
โ€ซืฉืฉื•ืœืžื•โ€ฌ โ€ซืžืกื™ืโ€ฌ(320)(1,408)(3,330)
(1,797)(3,533)(12,523)
โ€ซืฉื•ื˜ืคืชโ€ฌ โ€ซืœืคืขื™ืœื•ืชโ€ฌ โ€ซืฉืฉื™ืžืฉื•โ€ฌ โ€ซื ื˜ื•โ€ฌ โ€ซืžื–ื•ืžื ื™ืโ€ฌ(24,786)(9,902)(6,549)
โ€ซื”ื‘ืื•ืจื™โ€ฌโ€ซืโ€ฌ.โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืžื”ื“ื•ื—ื•ืชโ€ฌ โ€ซื ืคืจื“โ€ฌ โ€ซื‘ืœืชื™โ€ฌ โ€ซื—ืœืงโ€ฌ โ€ซืžื”ื•ื•ื™ืโ€ฌ โ€ซื”ืžืฆื•ืจืคื™ืโ€ฌ
โ€ซื‘ืขโ€ฌ โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ .โ€ซื—โ€ฌ"โ€ซืžโ€ฌ
10
โ€ซื”ืžื–ื•ืžื ื™ืโ€ฌ โ€ซืชื–ืจื™ืžื™โ€ฌ โ€ซืขืœโ€ฌ โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื“ื•ื—ื•ืชโ€ฌ
โ€ซืœโ€ฌ-3โ€ซืฉื”ืกืชื™ื™ืžื•โ€ฌ โ€ซื”ื—ื•ื“ืฉื™ืโ€ฌ
โ€ซื‘ื™ื•ืโ€ฌ31โ€ซื‘ืžืจืกโ€ฌ
โ€ซืœืฉื ื”โ€ฌ
โ€ซืฉื”ืกืชื™ื™ืžื”โ€ฌ
โ€ซื‘ื™ื•ืโ€ฌ
31โ€ซื‘ื“ืฆืžื‘ืจโ€ฌ
201820172017
โ€ซืžื‘ื•ืงืจโ€ฌ โ€ซื‘ืœืชื™โ€ฌโ€ซืžื‘ื•ืงืจโ€ฌ
โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌ
โ€ซื”ืฉืงืขื”โ€ฌ โ€ซืžืคืขื™ืœื•ืชโ€ฌ โ€ซืžื–ื•ืžื ื™ืโ€ฌ โ€ซืชื–ืจื™ืžื™โ€ฌ
โ€ซืจื›ื™ืฉืชโ€ฌโ€ซืงื‘ื•ืขโ€ฌ โ€ซืจื›ื•ืฉโ€ฌ(1,900)(1,045)(6,428)
โ€ซืžืžื™ืžื•ืฉโ€ฌ โ€ซืชืžื•ืจื”โ€ฌโ€ซืงื‘ื•ืขโ€ฌ โ€ซืจื›ื•ืฉโ€ฌ545244971
โ€ซืœืžื›ื™ืจื”โ€ฌ โ€ซื–ืžื™ื ื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ โ€ซืจื›ื™ืฉืชโ€ฌ--(383)
โ€ซืžืžื™ืžื•ืฉโ€ฌ โ€ซืชืžื•ืจื”โ€ฌโ€ซืœืžื›ื™ืจื”โ€ฌ โ€ซื–ืžื™ื ื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ--16,696
โ€ซืžื•ื—ืฉื™ืโ€ฌ โ€ซื‘ืœืชื™โ€ฌ โ€ซื‘ื ื›ืกื™ืโ€ฌ โ€ซื”ืฉืงืขื”โ€ฌ(3,800)(1,284)(10,108)
โ€ซืืจื•ืšโ€ฌ โ€ซืœื–ืžืŸโ€ฌ โ€ซื›ืœื•ืœื•ืชโ€ฌ โ€ซืœื—ื‘ืจื•ืชโ€ฌ โ€ซืฉื ืชื ื•โ€ฌ โ€ซื”ืœื•ื•ืื•ืชโ€ฌ โ€ซื”ื—ื–ืจโ€ฌ1123733,093
โ€ซืืจื•ืšโ€ฌ โ€ซืœื–ืžืŸโ€ฌ โ€ซืื—ืจโ€ฌ โ€ซื•ืืฉืจืื™โ€ฌ โ€ซื”ืœื•ื•ืื•ืชโ€ฌ โ€ซืžืชืŸโ€ฌโ€ซื›ืœื•ืœื•ืชโ€ฌ โ€ซืœื—ื‘ืจื•ืชโ€ฌ(63)(5)(233)
โ€ซื ื˜ื•โ€ฌ โ€ซืžื–ื•ืžื ื™ืโ€ฌ( โ€ซืฉื ื‘ืขื•โ€ฌโ€ซืฉืฉื™ืžืฉื•โ€ฌ)โ€ซืœืคืขื™ืœื•ืชโ€ฌโ€ซื”ืฉืงืขื”โ€ฌ(5,106)(1,717)3,608
โ€ซืžื™ืžื•ืŸโ€ฌ โ€ซืžืคืขื™ืœื•ืชโ€ฌ โ€ซืžื–ื•ืžื ื™ืโ€ฌ โ€ซืชื–ืจื™ืžื™โ€ฌ
โ€ซื ื˜ื•โ€ฌ โ€ซืžื ื™ื•ืชโ€ฌ โ€ซืžื”ื ืคืงืชโ€ฌ โ€ซืชืžื•ืจื”โ€ฌ--47,145
โ€ซื—ื‘ืจื”โ€ฌ โ€ซืข"ื™โ€ฌ โ€ซืฉืœื™ื˜ื”โ€ฌ โ€ซืžืงื ื•ืชโ€ฌ โ€ซืฉืื™ื ืŸโ€ฌ โ€ซื–ื›ื•ื™ื•ืชโ€ฌ โ€ซืžื‘ืขืœื™โ€ฌ โ€ซืžื ื™ื•ืชโ€ฌ โ€ซืจื›ื™ืฉืชโ€ฌ
โ€ซืžืื•ื—ื“ืชโ€ฌ(329)(1,705)(4,468)
โ€ซื‘ื™ื ืœืื•ืžื™ืชโ€ฌ โ€ซื•ืžืงืจืŸโ€ฌ โ€ซื”ืจืืฉื™โ€ฌ โ€ซืžื”ืžื“ืขืŸโ€ฌ โ€ซืžืขื ืงื™ืโ€ฌ โ€ซืงื‘ืœืชโ€ฌ-104-
โ€ซืืจื•ืšโ€ฌ โ€ซืœื–ืžืŸโ€ฌ โ€ซืื—ืจื•ืชโ€ฌ โ€ซื•ื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ โ€ซื”ืœื•ื•ืื•ืชโ€ฌ โ€ซืงื‘ืœืชโ€ฌโ€ซืงืฆืจโ€ฌ โ€ซืœื–ืžืŸโ€ฌ โ€ซืฉืžื•ื™ื™ื ื•โ€ฌ-946-
โ€ซืคืจืขื•ืŸโ€ฌโ€ซืืจื•ืšโ€ฌ โ€ซืœื–ืžืŸโ€ฌ โ€ซืื—ืจื•ืชโ€ฌ โ€ซื•ื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ โ€ซื”ืœื•ื•ืื•ืชโ€ฌ(5,471)(1,681)(9,968)
โ€ซื ื˜ื•โ€ฌ ,โ€ซืื—ืจื™ืโ€ฌ โ€ซืืฉืจืื™โ€ฌ โ€ซื•ืžื ื•ืชื ื™โ€ฌ โ€ซื‘ื ืงืื™ื™ืโ€ฌ โ€ซืžืชืื’ื™ื“ื™ืโ€ฌ โ€ซืงืฆืจโ€ฌ โ€ซืœื–ืžืŸโ€ฌ โ€ซืืฉืจืื™โ€ฌ4,8876,015(854)
โ€ซืฉื ื‘ืขื•โ€ฌ โ€ซื ื˜ื•โ€ฌ โ€ซืžื–ื•ืžื ื™ืโ€ฌ)โ€ซ(ืฉื™ืžืฉื•โ€ฌโ€ซืœโ€ฌโ€ซืžื™ืžื•ืŸโ€ฌ โ€ซืคืขื™ืœื•ืชโ€ฌ(913)3,67831,855
โ€ซื—ื•ืฅโ€ฌ โ€ซื‘ืžื˜ื‘ืขโ€ฌ โ€ซืคืขื™ืœื•ื™ื•ืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื™ืชืจื•ืชโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซืชืจื’ื•ืโ€ฌ โ€ซื”ืคืจืฉื™โ€ฌ600(334)(1,820)
( โ€ซืขืœื™ื”โ€ฌโ€ซื™ืจื™ื“ื”โ€ฌ)โ€ซืžื–ื•ืžื ื™ืโ€ฌ โ€ซื•ืฉื•ื•ื™โ€ฌ โ€ซื‘ืžื–ื•ืžื ื™ืโ€ฌ(30,205)(8,276)27,094
โ€ซื”โ€ฌ โ€ซืœืชื—ื™ืœืชโ€ฌ โ€ซืžื–ื•ืžื ื™ืโ€ฌ โ€ซื•ืฉื•ื•ื™โ€ฌ โ€ซืžื–ื•ืžื ื™ืโ€ฌ โ€ซื™ืชืจืชโ€ฌโ€ซืชืงื•ืคื”โ€ฌ75,16048,06648,066
โ€ซื”โ€ฌ โ€ซืœืกื•ืฃโ€ฌ โ€ซืžื–ื•ืžื ื™ืโ€ฌ โ€ซื•ืฉื•ื•ื™โ€ฌ โ€ซืžื–ื•ืžื ื™ืโ€ฌ โ€ซื™ืชืจืชโ€ฌโ€ซืชืงื•ืคื”โ€ฌ44,95539,79075,160
โ€ซื‘ืžื–ื•ืžืŸโ€ฌ โ€ซื‘ื•ืฆืขื•โ€ฌ โ€ซืฉืœืโ€ฌ โ€ซืขืกืงืื•ืชโ€ฌ
โ€ซืœื”ืฉืงืขื”โ€ฌ โ€ซื›ืœื•ืœื”โ€ฌ โ€ซืœื—ื‘ืจื”โ€ฌ โ€ซื”ืœื•ื•ืื”โ€ฌ โ€ซื”ืžืจืชโ€ฌ--837
โ€ซื›ืœื•ืœื”โ€ฌ โ€ซืœื—ื‘ืจื”โ€ฌ โ€ซื”ืœื•ื•ืื”โ€ฌ โ€ซืขืœโ€ฌ โ€ซื—ื•ื‘โ€ฌ โ€ซืžื—ื™ืœืชโ€ฌ--1,516
โ€ซื”ื‘ืื•ืจื™โ€ฌโ€ซืโ€ฌ.โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืžื”ื“ื•ื—ื•ืชโ€ฌ โ€ซื ืคืจื“โ€ฌ โ€ซื‘ืœืชื™โ€ฌ โ€ซื—ืœืงโ€ฌ โ€ซืžื”ื•ื•ื™ืโ€ฌ โ€ซื”ืžืฆื•ืจืคื™ืโ€ฌ
โ€ซื‘ืขโ€ฌ โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ .โ€ซื—โ€ฌ"โ€ซืžโ€ฌ
โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืœื“ื•ื—ื•ืชโ€ฌ โ€ซื‘ืื•ืจื™ืโ€ฌ
11
โ€ซื‘ืื•ืจโ€ฌ1:-โ€ซื›ืœืœื™โ€ฌ
โ€ซืœื™ื•ืโ€ฌ โ€ซืžืชื•ืžืฆืชืชโ€ฌ โ€ซื‘ืžืชื›ื•ื ืชโ€ฌ โ€ซื ืขืจื›ื•โ€ฌ โ€ซืืœื”โ€ฌ โ€ซื›ืกืคื™ื™ืโ€ฌ โ€ซื“ื•ื—ื•ืชโ€ฌ31,โ€ซื‘ืžืจืกโ€ฌ2018โ€ซื—ื•ื“ืฉื™ืโ€ฌ โ€ซืฉืœื•ืฉื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื•ืœืชืงื•ืคื”โ€ฌ
โ€ซ(ืœื”ืœืŸโ€ฌ โ€ซืชืืจื™ืšโ€ฌ โ€ซื‘ืื•ืชื•โ€ฌ โ€ซืฉื”ืกืชื™ื™ืžื”โ€ฌ-โ€ซื‘ื”ืงืฉืจโ€ฌ โ€ซืืœื”โ€ฌ โ€ซื‘ื“ื•ื—ื•ืชโ€ฌ โ€ซืœืขื™ื™ืŸโ€ฌ โ€ซื™ืฉโ€ฌ .)โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซื›ืกืคื™ื™ืโ€ฌ โ€ซื“ื•ื—ื•ืชโ€ฌ
โ€ซืœื“โ€ฌโ€ซืœื™ื•ืโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืฉื ืชื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซื•ื—ื•ืชโ€ฌ31,โ€ซื‘ื“ืฆืžื‘ืจโ€ฌ2017โ€ซืชืืจื™ืšโ€ฌ โ€ซื‘ืื•ืชื•โ€ฌ โ€ซืฉื”ืกืชื™ื™ืžื”โ€ฌ โ€ซื•ืœืฉื ื”โ€ฌ
โ€ซื โ€ฌ โ€ซืืฉืจโ€ฌ โ€ซื•ืœื‘ืื•ืจื™ืโ€ฌโ€ซื™โ€ฌโ€ซ(ืœื”ืœืŸโ€ฌ โ€ซืืœื™ื”ืโ€ฌ โ€ซืœื•ื•โ€ฌ-โ€ซื”ืฉื ืชื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซื”ื“ื•ื—ื•ืชโ€ฌโ€ซื”ืžืื•ื—ื“ื™ืโ€ฌ.)
โ€ซืžื‘ื ืงื™ืโ€ฌ โ€ซืœื”ืœื•ื•ืื•ืชโ€ฌ โ€ซื‘ืงืฉืจโ€ฌ โ€ซืคื™ื ื ืกื™ื•ืชโ€ฌ โ€ซืžื™ื“ื”โ€ฌ โ€ซืืžื•ืชโ€ฌ
โ€ซื ื›ื•ืŸโ€ฌโ€ซืœื™ื•ืโ€ฌ31โ€ซื‘ืžืจืกโ€ฌ2018โ€ซื”ืกืชื›ืโ€ฌโ€ซื”ื—ื•ื‘โ€ฌโ€ซืฉืœโ€ฌโ€ซื”ื—ื‘ืจื”โ€ฌโ€ซืœโ€ฌ-3โ€ซืชืื’ื™ื“ื™ืโ€ฌโ€ซื‘ื ืงืื™ื™ืโ€ฌโ€ซื‘ื™ืฉืจืืœโ€ฌโ€ซืœืกืšโ€ฌโ€ซืฉืœโ€ฌโ€ซื›โ€ฌ-271
โ€ซืžื™ืœื™ื•ื ื™โ€ฌโ€ซืฉโ€ฌโ€ซ"ื—โ€ฌโ€ซืฉื‘ื’ื™ื ื•โ€ฌโ€ซื”ืชื—ื™ื™ื‘ื”โ€ฌโ€ซื”ื—ื‘ืจื”โ€ฌโ€ซืœืขืžื™ื“ื”โ€ฌโ€ซื‘ืืžื•ืชโ€ฌโ€ซืžื™ื“ื”โ€ฌโ€ซืคื™ื ื ืกื™ื•ืชโ€ฌโ€ซื›ืžืคื•ืจื˜โ€ฌโ€ซืœื”ืœืŸโ€ฌ.โ€ซืกืšโ€ฌโ€ซืฉืœโ€ฌโ€ซื›โ€ฌ-225
โ€ซืžื™ืœื™ื•ื ื™โ€ฌโ€ซืฉโ€ฌโ€ซ"ื—โ€ฌโ€ซืžืชื•ืšโ€ฌโ€ซื”ื—ื•ื‘โ€ฌโ€ซื”ื™ื ื•โ€ฌโ€ซื—ื•ื‘โ€ฌโ€ซืœื–ืžืŸโ€ฌโ€ซืงืฆืจโ€ฌ.
โ€ซืœื”ืœืŸโ€ฌโ€ซืœื™ื•ืโ€ฌ โ€ซื ื›ื•ืŸโ€ฌ โ€ซื‘ื”ืŸโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืขืžื™ื“ืชโ€ฌ โ€ซื•ืขืžื™ื“ืช/ืื™โ€ฌ โ€ซื”ืืžื•ืจื•ืชโ€ฌ โ€ซื”ืžื™ื“ื”โ€ฌ โ€ซืืžื•ืชโ€ฌ โ€ซืคื™ืจื•ื˜โ€ฌ31โ€ซื‘ืžืจืกโ€ฌ2018โ€ซ(ืœื”ืœืŸโ€ฌ-
"โ€ซืืžื•ืชโ€ฌโ€ซื”ืžื™ื“ื”โ€ฌโ€ซื”ืžืงื•ืจื™ื•ืชโ€ฌ: )"
1.โ€ซืฉืœโ€ฌ โ€ซืžืกืšโ€ฌ โ€ซื™ืคื—ืชโ€ฌ โ€ซืœืโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืขืฆืžื™โ€ฌ โ€ซื”ื”ื•ืŸโ€ฌ150,000โ€ซืโ€ฌโ€ซืœืคื™โ€ฌโ€ซืœื™ื•ืโ€ฌ โ€ซ(ื ื›ื•ืŸโ€ฌ .โ€ซืฉ"ื—โ€ฌ31/03/2018โ€“200,294
.)โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌ
2.โ€ซืžโ€ฌ โ€ซื™ืคื—ืชโ€ฌ โ€ซืœืโ€ฌ โ€ซืœืžืื–ืŸโ€ฌ โ€ซื”ื”ื•ืŸโ€ฌ โ€ซื™ื—ืกโ€ฌ-25%โ€ซืœื™ื•ืโ€ฌ โ€ซ(ื ื›ื•ืŸโ€ฌ .31/03/2018โ€“29.1%.)
3.โ€ซื‘ื ื™ื›ื•ื™โ€ฌ ,โ€ซืžืื–ื ื™ื•ืชโ€ฌ โ€ซื”ื—ื•ืฅโ€ฌ โ€ซื”ืžื™ืžื•ื ื™ื•ืชโ€ฌ โ€ซื”ื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ โ€ซื‘ืฆื™ืจื•ืฃโ€ฌ โ€ซื”ืžื™ืžื•ื ื™ื•ืชโ€ฌ โ€ซื”ื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ โ€ซื‘ื™ืŸโ€ฌ โ€ซื”ื™ื—ืกโ€ฌ
โ€ซืคื™ื ื โ€ฌ โ€ซื ื›ืกื™ืโ€ฌโ€ซืขืœโ€ฌ ,โ€ซืขืชโ€ฌ โ€ซื‘ื›ืœโ€ฌ ,โ€ซื™ืขืœื”โ€ฌ โ€ซืœืโ€ฌ โ€ซื”ืขืฆืžื™โ€ฌ โ€ซื”ื”ื•ืŸโ€ฌ โ€ซืœื‘ื™ืŸโ€ฌ ,โ€ซืกื™ื™ืโ€ฌ3โ€ซืœื™ื•ืโ€ฌ โ€ซ(ื ื›ื•ืŸโ€ฌ .31/03/2018-1.74.)
4.โ€ซื™ื—ืกโ€ฌEBITDAโ€ซืžโ€ฌ โ€ซืฉื”ื™ืโ€ฌ โ€ซืขืชโ€ฌ โ€ซื‘ื›ืœโ€ฌ โ€ซื™ืคื—ืชโ€ฌ โ€ซืœืโ€ฌ โ€ซืจื™ื‘ื™ืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซืฉื•ื˜ืคื•ืชโ€ฌ โ€ซืœื—ืœื•ื™ื•ืชโ€ฌ-2โ€ซืœื™ื•ืโ€ฌ โ€ซ(ื ื›ื•ืŸโ€ฌ .31/03/2018
-2.11)
5.โ€ซืฉโ€ฌโ€ซื™โ€ฌโ€ซื™ืขืœื”โ€ฌ โ€ซืœืโ€ฌ โ€ซื”ืชืคืขื•ืœื™โ€ฌ โ€ซื”ื—ื•ื–ืจโ€ฌ โ€ซื”ื”ื•ืŸโ€ฌ โ€ซืžืชื•ืšโ€ฌ โ€ซื”ืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซื”ื ื›ืกื™ืโ€ฌ โ€ซื‘ื ื™ื›ื•ื™โ€ฌ โ€ซื”ืžื™ืžื•ื ื™ื•ืชโ€ฌ โ€ซื”ื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ โ€ซืขื•ืจโ€ฌ,
โ€ซืขืœโ€ฌ ,โ€ซืขืชโ€ฌ โ€ซื‘ื›ืœโ€ฌ85%โ€ซืœื™ื•ืโ€ฌ โ€ซ(ื ื›ื•ืŸโ€ฌ .31/03/2018โ€“75.75%.)
โ€ซื ื›ื•ืŸโ€ฌโ€ซืœื™ื•ืโ€ฌ31โ€ซื‘ืžืจโ€ฌโ€ซืกโ€ฌ2017โ€ซืžโ€ฌ โ€ซื‘ืืžื•ืชโ€ฌ โ€ซืขืžื“ื”โ€ฌ โ€ซืœืโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌโ€ซืžืกืคืจโ€ฌ โ€ซื™ื“ื”โ€ฌ2,4โ€ซื•โ€ฌ-5โ€ซืœืขื™ืœโ€ฌ โ€ซื”ืืžื•ืจื•ืชโ€ฌ.โ€ซื–ื•โ€ฌ โ€ซื”ืคืจื”โ€ฌ
โ€ซื”ื‘ื ืงืื™ื™ืโ€ฌ โ€ซื”ืชืื’ื™ื“ื™ืโ€ฌ โ€ซื“ืจื™ืฉืชโ€ฌ โ€ซืœืคื™โ€ฌ โ€ซืžื™ื™ื“ื™โ€ฌ โ€ซืœืคื™ืจืขื•ืŸโ€ฌ โ€ซื”ื”ืœื•ื•ืื•ืชโ€ฌ โ€ซืœื”ืขืžื“ืชโ€ฌ โ€ซืขื™ืœื”โ€ฌ โ€ซื”ื™ื•ื•ืชื”โ€ฌ.
โ€ซืชื•ื›ื ื™ื•ืชโ€ฌโ€ซื›ืืžื•ืจโ€ฌ โ€ซื”ืžื™ืžื•ืŸโ€ฌ โ€ซื‘ื”ืกื›ืžื™โ€ฌ โ€ซืฉื ืงื‘ืขื•โ€ฌ โ€ซื”ืคื™ื ื ืกื™ื•ืชโ€ฌ โ€ซื”ืžื™ื“ื”โ€ฌ โ€ซื‘ืืžื•ืชโ€ฌ โ€ซืขืžื™ื“ื”โ€ฌ โ€ซืขืโ€ฌ โ€ซื‘ืงืฉืจโ€ฌ โ€ซื”ื”ื ื”ืœื”โ€ฌ
.โ€ซื”ืขืกืงื™โ€ฌ โ€ซื•ื”ืžื™ืงื•ื“โ€ฌ โ€ซื”ืฆืคื•ื™โ€ฌ โ€ซื”ืคืขื™ืœื•ืชโ€ฌ โ€ซืœื”ื™ืงืฃโ€ฌ โ€ซื”ื”ื•ืฆืื•ืชโ€ฌ โ€ซืžื‘ื ื”โ€ฌ โ€ซื•ื”ืชืืžืชโ€ฌ โ€ซื”ื—ื•ื‘โ€ฌ โ€ซื”ื™ืงืฃโ€ฌ โ€ซื”ืงื˜ื ืชโ€ฌ โ€ซื›ื•ืœืœื•ืชโ€ฌ
โ€ซืขืโ€ฌ โ€ซืœื”ืชืงืฉืจื•ื™ื•ืชื™ื”โ€ฌ โ€ซื‘ื”ืชืืโ€ฌ โ€ซื”ืคื™ื ื ืกื™ื•ืชโ€ฌ โ€ซื”ืžื™ื“ื”โ€ฌ โ€ซื‘ืืžื•ืชโ€ฌ โ€ซื•ืชืขืžื•ื“โ€ฌ โ€ซืชืžืฉื™ืšโ€ฌ โ€ซื›ื™โ€ฌ โ€ซืฆื•ืคื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซื”ื ื”ืœืชโ€ฌ
.โ€ซื”ื‘ื ืงืื™ื™ืโ€ฌ โ€ซื”ืชืื’ื™ื“ื™ืโ€ฌ
โ€ซื‘ืื•ืจโ€ฌ2:-โ€ซื”ื—ืฉื‘ื•ื ืื™ืชโ€ฌ โ€ซื”ืžื“ื™ื ื™ื•ืชโ€ฌ โ€ซืขื™ืงืจื™โ€ฌ
โ€ซืโ€ฌ.โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซื”ื“ื•ื—ื•ืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืขืจื™ื›ื”โ€ฌ โ€ซืžืชื›ื•ื ืชโ€ฌ
โ€ซืœโ€ฌ โ€ซื‘ื”ืชืืโ€ฌ โ€ซืขืจื•ื›ื™ืโ€ฌ โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซื”ื“ื•ื—ื•ืชโ€ฌโ€ซื‘ื™ื ืœืื•ืžื™โ€ฌ โ€ซื—ืฉื‘ื•ื ืื•ืชโ€ฌ โ€ซืชืงืŸโ€ฌ34-โ€ซ"ื“ื™ื•ื•ื—โ€ฌ
โ€ซืขืจืšโ€ฌ โ€ซื ื™ื™ืจื•ืชโ€ฌ โ€ซืชืงื ื•ืชโ€ฌ โ€ซืฉืœโ€ฌ 'โ€ซื“โ€ฌ โ€ซืคืจืงโ€ฌ โ€ซืœืคื™โ€ฌ โ€ซื”ื’ื™ืœื•ื™โ€ฌ โ€ซืœื”ื•ืจืื•ืชโ€ฌ โ€ซื‘ื”ืชืืโ€ฌ โ€ซื•ื›ืŸโ€ฌ ,"โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซืœืชืงื•ืคื•ืชโ€ฌ โ€ซื›ืกืคื™โ€ฌ
โ€ซ(ื“ื•ื—ื•ืชโ€ฌโ€ซื”ืชืฉ"ืœโ€ฌ ,)โ€ซื•ืžื™ื“ื™ื™ืโ€ฌ โ€ซืชืงื•ืคืชื™ื™ืโ€ฌ-1970.
โ€ซืœื–ื•โ€ฌ โ€ซืขืงื‘ื™ืชโ€ฌ โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซื”ื“ื•ื—ื•ืชโ€ฌ โ€ซื‘ืขืจื™ื›ืชโ€ฌ โ€ซื™ื•ืฉืžื”โ€ฌ โ€ซืืฉืจโ€ฌ โ€ซื”ื—ืฉื‘ื•ื ืื™ืชโ€ฌ โ€ซื”ืžื“ื™ื ื™ื•ืชโ€ฌ
:โ€ซืœื”ืœืŸโ€ฌ โ€ซื”ืืžื•ืจโ€ฌ โ€ซืœืžืขื˜โ€ฌ ,โ€ซื”ืžืื•ื—ื“ื™ืโ€ฌ โ€ซื”ืฉื ืชื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซื”ื“ื•ื—ื•ืชโ€ฌ โ€ซื‘ืขืจื™ื›ืชโ€ฌ โ€ซืฉื™ื•ืฉืžื”โ€ฌ
1.โ€ซืœืงื•ื—ื•ืชโ€ฌ โ€ซืขืโ€ฌ โ€ซืžื—ื•ื–ื™ืโ€ฌ โ€ซื”ื›ื ืกื•ืชโ€ฌ
โ€ซื‘ื‘ืื•ืจโ€ฌ โ€ซื›ืžืคื•ืจื˜โ€ฌ2'โ€ซื“โ€ฌ1โ€ซื‘โ€ฌ โ€ซื›ืกืคื™โ€ฌ โ€ซื“ื™ื•ื•ื—โ€ฌ โ€ซืชืงืŸโ€ฌ โ€ซืฉืœโ€ฌ โ€ซืœืจืืฉื•ื ื”โ€ฌ โ€ซื™ื™ืฉื•ืโ€ฌ โ€ซื‘ื“ื‘ืจโ€ฌโ€ซืžืกืคืจโ€ฌ โ€ซื™ื ืœืื•ืžื™โ€ฌ15โ€“โ€ซื”ื›ื ืกื•ืชโ€ฌ
โ€ซืขืโ€ฌ โ€ซืœืžืคืจืขโ€ฌ โ€ซื”ืชืงืŸโ€ฌ โ€ซื”ื•ืจืื•ืชโ€ฌ โ€ซืืชโ€ฌ โ€ซืœื™ื™ืฉืโ€ฌ โ€ซื‘ื—ืจื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ ,)"โ€ซ"ื”ืชืงืŸโ€ฌ โ€ซ(ืœื”ืœืŸโ€ฌ โ€ซืœืงื•ื—ื•ืชโ€ฌ โ€ซืขืโ€ฌ โ€ซืžื—ื•ื–ื™ืโ€ฌ
.โ€ซื”ืฉื•ื•ืื”โ€ฌ โ€ซืžืกืคืจื™โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืžื—ื“ืฉโ€ฌ โ€ซื”ืฆื’ื”โ€ฌ โ€ซื•ืœืœืโ€ฌ โ€ซื”ืงืœื•ืชโ€ฌ
โ€ซื‘ืขโ€ฌ โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ .โ€ซื—โ€ฌ"โ€ซืžโ€ฌ
โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืœื“ื•ื—ื•ืชโ€ฌ โ€ซื‘ืื•ืจื™ืโ€ฌ
12
โ€ซื‘ืื•ืจโ€ฌ2:-โ€ซืขื™ืงืจื™โ€ฌโ€ซื”ืžื“ื™ื ื™ื•ืชโ€ฌโ€ซื”ื—ืฉื‘ื•ื ืื™ืชโ€ฌ)โ€ซ(ื”ืžืฉืšโ€ฌ
โ€ซืœื™ื•ืโ€ฌ โ€ซืขื“โ€ฌ โ€ซืฉื™ื•ืฉืžื”โ€ฌ โ€ซื”ื—ืฉื‘ื•ื ืื™ืชโ€ฌ โ€ซื”ืžื“ื™ื ื™ื•ืชโ€ฌ โ€ซื‘ื“ื‘ืจโ€ฌ31,โ€ซื‘ื“ืฆืžื‘ืจโ€ฌ2017โ€ซื‘ื”ื›ื ืกื”โ€ฌ โ€ซื”ื”ื›ืจื”โ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌโ€“โ€ซืจืื”โ€ฌ
โ€ซืกืขื™ืคื™ืโ€ฌ'โ€ซื›ื•โ€ฌโ€ซื‘ื‘ื™ืื•ืจโ€ฌ2.โ€ซื”ืžืื•ื—ื“ื™ืโ€ฌ โ€ซื”ืฉื ืชื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืœื“ื•ื—ื•ืชโ€ฌ
โ€ซืžื™ื•ืโ€ฌ โ€ซื”ื—ืœโ€ฌ โ€ซืฉืžื™ื•ืฉืžืชโ€ฌ โ€ซื”ื—ืฉื‘ื•ื ืื™ืชโ€ฌ โ€ซื”ืžื“ื™ื ื™ื•ืชโ€ฌ1,โ€ซื‘ื™ื ื•ืืจโ€ฌ2018โ€ซื”ื™ื ื”โ€ฌ โ€ซื‘ื”ื›ื ืกื”โ€ฌ โ€ซื”ื›ืจื”โ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ
:โ€ซื›ื“ืœืงืžืŸโ€ฌ
โ€ซืโ€ฌ.โ€ซื‘ื”ื›ื ืกื”โ€ฌ โ€ซื”ื›ืจื”โ€ฌ
โ€ซื”ื›ื ืกื•โ€ฌ ,โ€ซืœืชืงืŸโ€ฌ โ€ซื‘ื”ืชืืโ€ฌโ€ซืื•โ€ฌ โ€ซื‘ื ื›ืกโ€ฌ โ€ซื”ืฉืœื™ื˜ื”โ€ฌ โ€ซื›ืืฉืจโ€ฌ โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซื‘ืจื•ื•ื—โ€ฌ โ€ซืžื•ื›ืจื•ืชโ€ฌ โ€ซืœืงื•ื—ื•ืชโ€ฌ โ€ซืขืโ€ฌ โ€ซืžื—ื•ื–ื™ืโ€ฌ โ€ซืชโ€ฌ
โ€ซืœื”ืชืงื‘ืœโ€ฌ โ€ซืฉืฆืคื•ื™ื”โ€ฌ โ€ซื”ืชืžื•ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซืฉื•ื•ื™โ€ฌ โ€ซืœืคื™โ€ฌ โ€ซื•ืžื•ื›ืจืชโ€ฌ โ€ซื ืžื“ื“ืชโ€ฌ โ€ซื”ื›ื ืกื”โ€ฌ .โ€ซืœืœืงื•ื—โ€ฌ โ€ซืžื•ืขื‘ืจื•ืชโ€ฌ โ€ซื‘ืฉื™ืจื•ืชโ€ฌ
โ€ซื”ื›ื ืกื”โ€ฌ .)โ€ซืžืกื™ืโ€ฌ โ€ซ(ื›ื’ื•ืŸโ€ฌ โ€ซืฉืœื™ืฉื™ื™ืโ€ฌ โ€ซืฆื“ื“ื™ืโ€ฌ โ€ซืœื˜ื•ื‘ืชโ€ฌ โ€ซืฉื ื’ื‘ื•โ€ฌ โ€ซื”ืกื›ื•ืžื™ืโ€ฌ โ€ซื‘ื ื™ื›ื•ื™โ€ฌ ,โ€ซื”ื—ื•ื–ื”โ€ฌ โ€ซืœืชื ืื™โ€ฌ โ€ซื‘ื”ืชืืโ€ฌ
โ€ซืฉื”ื”โ€ฌ โ€ซืฉืฆืคื•ื™โ€ฌ โ€ซืœืžื™ื“ื”โ€ฌ โ€ซืขื“โ€ฌ โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซื‘ืจื•ื•ื—โ€ฌ โ€ซืžื•ื›ืจืชโ€ฌโ€ซื”ื”ื›ื ืกื”โ€ฌ โ€ซื•ื›ืŸโ€ฌ ,โ€ซืœื—ื‘ืจื”โ€ฌ โ€ซื™ื–ืจืžื•โ€ฌ โ€ซื”ื›ืœื›ืœื™ื•ืชโ€ฌ โ€ซื˜ื‘ื•ืชโ€ฌ
.โ€ซืžื”ื™ืžื ื”โ€ฌ โ€ซืœืžื“ื™ื“ื”โ€ฌ โ€ซื ื™ืชื ื•ืชโ€ฌ ,โ€ซืจืœื•ื•ื ื˜ื™โ€ฌ โ€ซืืโ€ฌ ,โ€ซื•ื”ืขืœื•ื™ื•ืชโ€ฌ
โ€ซืื•โ€ฌ โ€ซืขื™ืงืจื™โ€ฌ โ€ซื›ืกืคืงโ€ฌ โ€ซืคื•ืขืœืชโ€ฌ โ€ซื”ื™ืโ€ฌ โ€ซื”ืืโ€ฌ โ€ซื‘ื•ื—ื ืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ ,โ€ซืœืงื•ื—ื•ืชโ€ฌ โ€ซืขืโ€ฌ โ€ซืžื—ื•ื–ื™ืโ€ฌ โ€ซื”ื”ื›ื ืกื”โ€ฌ โ€ซืกื›ื•ืโ€ฌ โ€ซื‘ืงื‘ื™ืขืชโ€ฌ
โ€ซื˜ืจืโ€ฌ โ€ซืฉื”ื•ื‘ื˜ื—โ€ฌ โ€ซื‘ืฉื™ืจื•ืชโ€ฌ โ€ซืื•โ€ฌ โ€ซื‘ืกื—ื•ืจื”โ€ฌ โ€ซืฉื•ืœื˜ืชโ€ฌ โ€ซื”ื™ืโ€ฌ โ€ซื›ืืฉืจโ€ฌ โ€ซืขื™ืงืจื™โ€ฌ โ€ซืกืคืงโ€ฌ โ€ซื”ื™ืโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ .โ€ซื‘ื—ื•ื–ื”โ€ฌ โ€ซื›ืกื•ื›ืŸโ€ฌ
โ€ซื‘ืžืงืจโ€ฌ .โ€ซืœืœืงื•ื—โ€ฌ โ€ซื”ืขื‘ืจืชื•โ€ฌโ€ซื‘ืžืงืจื™ืโ€ฌ .โ€ซื”ืชืžื•ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื‘ืจื•ื˜ื•โ€ฌ โ€ซื‘ืกื›ื•ืโ€ฌ โ€ซื‘ื”ื›ื ืกื•ืชโ€ฌ โ€ซืžื›ื™ืจื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ ,โ€ซืืœื”โ€ฌ โ€ซื™ืโ€ฌ
โ€ซื”ืกื›ื•ืžื™ืโ€ฌ โ€ซื ื™ื›ื•ื™โ€ฌ โ€ซืœืื—ืจโ€ฌ ,โ€ซื ื˜ื•โ€ฌ โ€ซื‘ืกื›ื•ืโ€ฌ โ€ซื‘ื”ื›ื ืกื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืžื›ื™ืจื”โ€ฌ ,โ€ซื›ืกื•ื›ืŸโ€ฌ โ€ซืคื•ืขืœืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซื‘ื”ืโ€ฌ
.โ€ซื”ืขื™ืงืจื™โ€ฌ โ€ซืœืกืคืงโ€ฌ โ€ซื”ืžื’ื™ืขื™ืโ€ฌ
โ€ซื‘โ€ฌ.โ€ซืกื—ื•ืจื•ืชโ€ฌ โ€ซืžืžื›ื™ืจืชโ€ฌ โ€ซื”ื›ื ืกื•ืชโ€ฌ
โ€ซื”ืฉืœื™ื˜ื”โ€ฌ โ€ซื”ืขื‘ืจืชโ€ฌ โ€ซืขืโ€ฌ ,โ€ซื–ืžืŸโ€ฌ โ€ซื‘ื ืงื•ื“ืชโ€ฌ โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซื‘ืจื•ื•ื—โ€ฌ โ€ซืžื•ื›ืจื•ืชโ€ฌ โ€ซืกื—ื•ืจื•ืชโ€ฌ โ€ซืžืžื›ื™ืจืชโ€ฌ โ€ซื”ื›ื ืกื•ืชโ€ฌ
โ€ซื”ืกื—โ€ฌ โ€ซืขืœโ€ฌโ€ซื”ืกื—ื•ืจื”โ€ฌ โ€ซืžืกื™ืจืชโ€ฌ โ€ซื‘ืžื•ืขื“โ€ฌ โ€ซืžื•ืขื‘ืจืชโ€ฌ โ€ซื”ืฉืœื™ื˜ื”โ€ฌ โ€ซื›ืœืœโ€ฌ โ€ซื‘ื“ืจืšโ€ฌ .โ€ซืœืœืงื•ื—โ€ฌ โ€ซื”ื ืžื›ืจื•ืชโ€ฌ โ€ซื•ืจื•ืชโ€ฌ
.โ€ซืœืœืงื•ื—โ€ฌ
โ€ซื’โ€ฌ.โ€ซืฉื™ืจื•ืชื™ืโ€ฌ โ€ซืžืžืชืŸโ€ฌ โ€ซื”ื›ื ืกื•ืชโ€ฌ
โ€ซื•ืฆื•ืจืšโ€ฌ โ€ซืžืงื‘ืœโ€ฌ โ€ซื”ืœืงื•ื—โ€ฌ โ€ซื‘ื”โ€ฌ โ€ซื”ืชืงื•ืคื”โ€ฌ โ€ซืคื ื™โ€ฌ โ€ซืขืœโ€ฌ ,โ€ซื–ืžืŸโ€ฌ โ€ซืœืื•ืจืšโ€ฌ โ€ซืžื•ื›ืจื•ืชโ€ฌ โ€ซืฉื™ืจื•ืชื™ืโ€ฌ โ€ซืžืžืชืŸโ€ฌ โ€ซื”ื›ื ืกื•ืชโ€ฌ
โ€ซืœืชืงื•ืคื•ืชโ€ฌ โ€ซื‘ื”ืชืืโ€ฌ โ€ซืžื•ื›ืจื•ืชโ€ฌ โ€ซื”ื”ื›ื ืกื•ืชโ€ฌ .โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซื‘ื™ืฆื•ืขื™โ€ฌ โ€ซื™ื“ื™โ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ืžื•ืคืงื•ืชโ€ฌ โ€ซื”ื”ื˜ื‘ื•ืชโ€ฌ โ€ซืืชโ€ฌ
โ€ซืœืชื ืื™โ€ฌ โ€ซื‘ื”ืชืืโ€ฌ โ€ซืžืœืงื•ื—ื•ืชื™ื”โ€ฌ โ€ซืชืฉืœื•ืโ€ฌ โ€ซื’ื•ื‘ื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ .โ€ซื”ืฉื™ืจื•ืชื™ืโ€ฌ โ€ซืกื•ืคืงื•โ€ฌ โ€ซืฉื‘ื”ืŸโ€ฌ โ€ซื”ื“ื™ื•ื•ื—โ€ฌ
โ€ซื™ื›ื•โ€ฌ โ€ซื”ืชืฉืœื•ืžื™ืโ€ฌ โ€ซื›ืืฉืจโ€ฌ ,โ€ซืกืคืฆื™ืคื™ื™ืโ€ฌ โ€ซื‘ื”ืกื›ืžื™ืโ€ฌ โ€ซืฉืกื•ื›ืžื•โ€ฌ โ€ซื”ืชืฉืœื•ืโ€ฌโ€ซืชืงื•ืคืชโ€ฌ โ€ซื˜ืจื•ืโ€ฌ โ€ซืœื”ื™ื•ืชโ€ฌ โ€ซืœื™ืโ€ฌ
โ€ซืื•โ€ฌ โ€ซื‘ื ื›ืกโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืžื›ื™ืจื”โ€ฌ โ€ซื•ื‘ื”ืชืืโ€ฌ ,โ€ซื”ืฉื™ืจื•ืชโ€ฌ โ€ซืžืชืŸโ€ฌ โ€ซืชืงื•ืคืชโ€ฌ โ€ซืœืื—ืจโ€ฌ โ€ซืื•โ€ฌ โ€ซื”ืฉื™ืจื•ืชโ€ฌ โ€ซืžืชืŸโ€ฌ
.โ€ซื”ืœืงื•ื—โ€ฌ โ€ซืขืโ€ฌ โ€ซื”ื—ื•ื–ื”โ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซื‘ื”ืชื—ื™ื™ื‘ื•ืชโ€ฌ
โ€ซืžื›ื™ืจื”โ€ฌ โ€ซื›ืŸโ€ฌ โ€ซื•ืขืœโ€ฌ โ€ซื›ืกื•ื›ืŸโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืคื•ืขืœืชโ€ฌ โ€ซื•ืื—ื–ืงื”โ€ฌ โ€ซื ื™ื”ื•ืœโ€ฌ โ€ซืฉื™ืจื•ืชื™โ€ฌ โ€ซืœืžืชืŸโ€ฌ โ€ซืžื”ื—ื•ื–ื™ืโ€ฌ โ€ซื‘ื—ืœืงโ€ฌ
โ€ซื ื™โ€ฌ โ€ซืœืื—ืจโ€ฌ ,โ€ซื”ื—ื•ื–ื”โ€ฌ โ€ซืžื‘ื™ืฆื•ืขโ€ฌ โ€ซื”ืžืชืงื‘ืœืชโ€ฌ โ€ซื ื˜ื•โ€ฌ โ€ซืชืžื•ืจื”โ€ฌ โ€ซื‘ื’ื•ื‘ื”โ€ฌ โ€ซืืœื”โ€ฌ โ€ซื—ื•ื–ื™ืโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซื‘ื”ื›ื ืกื•ืชโ€ฌโ€ซื›ื•ื™โ€ฌ
.โ€ซื”ืขื™ืงืจื™โ€ฌ โ€ซืœืกืคืงโ€ฌ โ€ซื”ืžื’ื™ืขื™ืโ€ฌ โ€ซื”ืกื›ื•ืžื™ืโ€ฌ
โ€ซื“โ€ฌ.โ€ซืžืฉืชื ื”โ€ฌ โ€ซืชืžื•ืจื”โ€ฌ
โ€ซื”ืคืขืœืชโ€ฌ โ€ซื‘ืขืชโ€ฌ .โ€ซืœืงื•ื—โ€ฌ โ€ซืขืโ€ฌ โ€ซื—ื•ื–ื”โ€ฌ โ€ซืœื›ืœโ€ฌ โ€ซื‘ื ืคืจื“โ€ฌ โ€ซื”ืขืกืงื”โ€ฌ โ€ซืžื—ื™ืจโ€ฌ โ€ซืืชโ€ฌ โ€ซืœืงื‘ื•ืขโ€ฌ โ€ซื ื“ืจืฉืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ
โ€ซื‘ื”ืชื—ืฉื‘โ€ฌ ,โ€ซื‘ื—ื•ื–ื”โ€ฌ โ€ซืžืฉืชื ื”โ€ฌ โ€ซืชืžื•ืจื”โ€ฌ โ€ซื›ืœโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื”ืฉืคืขื”โ€ฌ โ€ซืืชโ€ฌ โ€ซืžืขืจื™ื›ื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ ,โ€ซื–ื”โ€ฌ โ€ซื“ืขืชโ€ฌ โ€ซืฉื™ืงื•ืœโ€ฌ
( โ€ซืฉื™ื ื•ื™ื™ืโ€ฌ ,โ€ซืงื ืกื•ืชโ€ฌ ,โ€ซื‘ื”ื ื—ื•ืชโ€ฌVARIATIONSโ€ซื‘ืงื‘ื™โ€ฌ .โ€ซื‘ืžื–ื•ืžืŸโ€ฌ โ€ซืฉืœืโ€ฌ โ€ซืชืžื•ืจื”โ€ฌ โ€ซื•ื›ืŸโ€ฌ โ€ซืชื‘ื™ืขื•ืชโ€ฌ ,)โ€ซืขืชโ€ฌ
โ€ซื”ืกื‘ื™ืจโ€ฌ โ€ซ"ื”ืกื›ื•ืโ€ฌ โ€ซื‘ืฉื™ื˜ืชโ€ฌ โ€ซื›ืœืœโ€ฌ โ€ซื‘ื“ืจืšโ€ฌ โ€ซืžืฉืชืžืฉืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ ,โ€ซื”ืžืฉืชื ื”โ€ฌ โ€ซื”ืชืžื•ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื”ืฉืคืขื”โ€ฌ
โ€ซื”ืกื‘ื™ืจโ€ฌ โ€ซืฉื”ื•ืโ€ฌ โ€ซื”ื™ื—ื™ื“โ€ฌ โ€ซื‘ืกื›ื•ืโ€ฌ โ€ซื‘ื”ืชื—ืฉื‘โ€ฌ โ€ซื ืงื‘ืขโ€ฌ โ€ซื”ืขืกืงื”โ€ฌ โ€ซืžื—ื™ืจโ€ฌ โ€ซืœืคื™ื”โ€ฌ ,โ€ซื‘ืชืงืŸโ€ฌ โ€ซื”ืžืฆื•ื™ื ืชโ€ฌ "โ€ซื‘ื™ื•ืชืจโ€ฌ
โ€ซืชืžื•ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืกื›ื•ืžื™ืโ€ฌ โ€ซื›ื•ืœืœืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ . โ€ซื‘ื—ื•ื–ื”โ€ฌ โ€ซืืคืฉืจื™ื™ืโ€ฌ โ€ซืชืžื•ืจื”โ€ฌ โ€ซืกื›ื•ืžื™โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื‘ืชื—ื•ืโ€ฌ โ€ซื‘ื™ื•ืชืจโ€ฌ
โ€ซืžืฉืžืขื•ืชื™โ€ฌ โ€ซืฉื‘ื™ื˜ื•ืœโ€ฌ โ€ซื’ื‘ื•ื”ื”โ€ฌ โ€ซื‘ืจืžื”โ€ฌ โ€ซืฆืคื•ื™โ€ฌ โ€ซืืโ€ฌ โ€ซืจืงโ€ฌ ,โ€ซืžืฉืชื ื”โ€ฌโ€ซืœืโ€ฌ โ€ซืฉื”ื•ื›ืจื•โ€ฌ โ€ซื”ื”ื›ื ืกื•ืชโ€ฌ โ€ซื‘ืกื›ื•ืโ€ฌ
.โ€ซืžื›ืŸโ€ฌ โ€ซืœืื—ืจโ€ฌ โ€ซืชืชื‘ืจืจโ€ฌ โ€ซื”ืชืžื•ืจื”โ€ฌ โ€ซืœื”ืฉืชื ื•ืชโ€ฌ โ€ซื”ืงืฉื•ืจื”โ€ฌ โ€ซื”ื•ื“ืื•ืชโ€ฌ โ€ซืื™โ€ฌ โ€ซื›ืืฉืจโ€ฌ โ€ซื™ืชืจื—ืฉโ€ฌ
โ€ซื‘ืขโ€ฌ โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ .โ€ซื—โ€ฌ"โ€ซืžโ€ฌ
โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืœื“ื•ื—ื•ืชโ€ฌ โ€ซื‘ืื•ืจื™ืโ€ฌ
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โ€ซื‘โ€ฌโ€ซืื•ืจโ€ฌ2:-โ€ซื”ื—ืฉื‘ื•ื ืื™ืชโ€ฌ โ€ซื”ืžื“ื™ื ื™ื•ืชโ€ฌ โ€ซืขื™ืงืจื™โ€ฌ)โ€ซ(ื”ืžืฉืšโ€ฌ
โ€ซื”โ€ฌ.โ€ซื—ื•ื–ื”โ€ฌ โ€ซื”ืฉื’ืชโ€ฌ โ€ซืขืœื•ื™ื•ืชโ€ฌ
โ€ซืชื•ืกืคืชื™ื•ืชโ€ฌ โ€ซื‘ืขืœื•ื™ื•ืชโ€ฌ โ€ซื ื•ืฉืืชโ€ฌ โ€ซื”ื™ืโ€ฌ โ€ซืœืงื•ื—ื•ืชื™ื”โ€ฌ โ€ซืขืโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืžื”ื—ื•ื–ื™ืโ€ฌ โ€ซื—ืœืงโ€ฌ โ€ซื”ืฉื’ืชโ€ฌ โ€ซืขื‘ื•ืจโ€ฌ
โ€ซืžื•ื›ืจื ื™ืโ€ฌ โ€ซืขืžืœื•ืชโ€ฌ โ€ซ(ืœืžืฉืœโ€ฌ โ€ซื”ื—ื•ื–ื”โ€ฌ โ€ซืœื”ืฉื’ืชโ€ฌ.)โ€ซืžื—ื™ื™ื‘ืชโ€ฌ โ€ซืžื›ื™ืจื”โ€ฌ โ€ซืขืกืงืชโ€ฌ โ€ซื‘ื‘ื™ืฆื•ืขโ€ฌ โ€ซื”ืžื•ืชื ื•ืชโ€ฌ
โ€ซืืโ€ฌ โ€ซืœื”โ€ฌ โ€ซืžืชื”ื•ื•ืชโ€ฌ โ€ซื”ื™ื•โ€ฌ โ€ซื•ืฉืœืโ€ฌ โ€ซื”ืœืงื•ื—โ€ฌ โ€ซืขืโ€ฌ โ€ซื”ื—ื•ื–ื”โ€ฌ โ€ซืืชโ€ฌ โ€ซืœื”ืฉื™ื’โ€ฌ โ€ซืžื ืชโ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ืชื”ื•ื•โ€ฌ โ€ซืืฉืจโ€ฌ โ€ซืขืœื•ื™ื•ืชโ€ฌ
โ€ซื‘ืกื™ืกโ€ฌ โ€ซืขืœโ€ฌ โ€ซื•ืžื•ืคื—ืชื•ืชโ€ฌ โ€ซื›ื ื›ืกโ€ฌ โ€ซืžื•ื›ืจื•ืชโ€ฌ ,โ€ซืœื”ืฉื™ื‘ืŸโ€ฌ โ€ซืžืฆืคื”โ€ฌ โ€ซื•ืฉื”ื—ื‘ืจื”โ€ฌ โ€ซืžื•ืฉื’โ€ฌ โ€ซื”ื™ื”โ€ฌ โ€ซืœืโ€ฌ โ€ซื”ื—ื•ื–ื”โ€ฌ
.โ€ซื”ืกืคืฆื™ืคื™โ€ฌ โ€ซื”ื—ื•ื–ื”โ€ฌ โ€ซื‘ืžืกื’ืจืชโ€ฌ โ€ซืฉืกื•ืคืงื•โ€ฌ โ€ซื”ืฉื™ืจื•ืชื™ืโ€ฌ โ€ซืžืชืŸโ€ฌ โ€ซืขืโ€ฌ โ€ซืขืงื‘ื™โ€ฌ โ€ซืฉื”ื•ืโ€ฌ โ€ซืฉื™ื˜ืชื™โ€ฌ
.โ€ซื•โ€ฌโ€ซื”ืžื‘ื•ืฆโ€ฌ โ€ซืขืกืงืื•ืชโ€ฌโ€ซื‘ืืฉืจืื™โ€ฌ โ€ซืขื•ืชโ€ฌ
.โ€ซืžืฉื ื”โ€ฌ โ€ซืืจื•ื›ื”โ€ฌ โ€ซืœืชืงื•ืคื”โ€ฌ โ€ซืืฉืจืื™โ€ฌ โ€ซืชื ืื™โ€ฌ โ€ซืœืœืงื•ื—โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืžืขื ื™ืงื”โ€ฌ โ€ซืžื”ืขืกืงืื•ืชโ€ฌ โ€ซื‘ื—ืœืงโ€ฌ
โ€ซืžืฉืœืโ€ฌ โ€ซืฉื”ื™ื”โ€ฌ โ€ซื”ืžื—ื™ืจโ€ฌ โ€ซืืชโ€ฌ โ€ซื”ืžืฉืงืฃโ€ฌ โ€ซื”ืกื›ื•ืโ€ฌ โ€ซืœืคื™โ€ฌ โ€ซื‘ื”ื›ื ืกื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืžื›ื™ืจื”โ€ฌ โ€ซืืœื•โ€ฌ โ€ซื‘ืžืงืจื™ืโ€ฌ
โ€ซื”ื›ื ืกื•ืชโ€ฌ โ€ซื‘ืžืกื’ืจืชโ€ฌ โ€ซืžื•ื›ืจืชโ€ฌ โ€ซื•ื”ื™ืชืจื”โ€ฌ โ€ซื”ืฉื™ืจื•ืชโ€ฌ โ€ซืื•โ€ฌ โ€ซื”ืกื—ื•ืจื”โ€ฌ โ€ซืงื‘ืœืชโ€ฌ โ€ซื‘ืžื•ืขื“โ€ฌ โ€ซื‘ืžื–ื•ืžืŸโ€ฌ โ€ซื”ืœืงื•ื—โ€ฌ
.โ€ซืžื™ืžื•ืŸโ€ฌ
โ€ซืฉโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซืืจื•ืšโ€ฌ โ€ซืœื–ืžืŸโ€ฌ โ€ซืžืงื“ืžื•ืชโ€ฌ โ€ซืงื‘ืœืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื‘ืžืงืจื™ืโ€ฌโ€ซืฆื•ื‘ืจืชโ€ฌ ,โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืžืกืคืงืชโ€ฌ โ€ซืื•ืชื•โ€ฌ โ€ซืขืชื™ื“ื™โ€ฌ โ€ซื™ืจื•ืชโ€ฌ
โ€ซื”ื”ืชืงืฉืจื•ืชโ€ฌ โ€ซืชืงื•ืคืชโ€ฌ โ€ซืœืื•ืจืšโ€ฌ โ€ซื”ืžืงื“ืžื•ืชโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซืžื™ืžื•ืŸโ€ฌ โ€ซื‘ื”ื•ืฆืืชโ€ฌ โ€ซื•ืžื›ื™ืจื”โ€ฌ โ€ซืจื™ื‘ื™ืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ
โ€ซืžื›ื™ืจื”โ€ฌ โ€ซื”ืžืงื“ืžื•ืชโ€ฌ โ€ซืžื™ืžื•ืฉโ€ฌ โ€ซืขืโ€ฌ .โ€ซืžืฉืžืขื•ืชื™โ€ฌ โ€ซืžื™ืžื•ืŸโ€ฌ โ€ซืจื›ื™ื‘โ€ฌ โ€ซื‘ื—ื•ื–ื”โ€ฌ โ€ซืงื™ื™ืโ€ฌ โ€ซื›ืืฉืจโ€ฌ โ€ซื•ื–ืืชโ€ฌ โ€ซื”ืฆืคื•ื™ื”โ€ฌ
.โ€ซืžืฉื™ืจื•ืชื™ืโ€ฌ โ€ซืžื”ื”ื›ื ืกื•ืชโ€ฌ โ€ซื›ื—ืœืงโ€ฌ โ€ซืฉื ืฆื‘ืจื”โ€ฌ โ€ซื‘ืจื™ื‘ื™ืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ
โ€ซื”ืชืงืŸโ€ฌ โ€ซืคื™โ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ืืคืฉืจื™ืชโ€ฌ โ€ซื‘ื”ืงืœื”โ€ฌ โ€ซื‘ื—ืจื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌโ€ซื”ืืฉืจืื™โ€ฌ โ€ซืžืจื›ื™ื‘โ€ฌ โ€ซืืชโ€ฌ โ€ซืชืคืจื™ื“โ€ฌ โ€ซืœืโ€ฌ โ€ซื”ื™ืโ€ฌ โ€ซืœืคื™ื”โ€ฌ
โ€ซืœืกื›ื•ืโ€ฌ โ€ซื‘ื”ืชืืโ€ฌ โ€ซื‘ื”ื›ื ืกื”โ€ฌ โ€ซื•ืชื›ื™ืจโ€ฌ โ€ซืžืฉื ื”โ€ฌ โ€ซืงืฆืจื”โ€ฌ โ€ซืœืชืงื•ืคื”โ€ฌ โ€ซื”ื™ื ืŸโ€ฌ โ€ซื”ืืฉืจืื™โ€ฌ โ€ซืชื ืื™โ€ฌ โ€ซื‘ื”ืŸโ€ฌ โ€ซื‘ืขืกืงืื•ืชโ€ฌ
โ€ซืื•โ€ฌ โ€ซื”ืกื—ื•ืจื”โ€ฌ โ€ซืงื‘ืœืชโ€ฌ โ€ซืžืžื•ืขื“โ€ฌ โ€ซื™ื•ืชืจโ€ฌ โ€ซืžืื•ื—ืจโ€ฌ โ€ซื‘ืžื•ืขื“โ€ฌ โ€ซืฉื™ืœืโ€ฌ โ€ซื”ืœืงื•ื—โ€ฌ โ€ซืืโ€ฌ โ€ซื’ืโ€ฌ โ€ซื‘ื”ืกื›ืโ€ฌ โ€ซืฉื ืงื‘ืขโ€ฌ โ€ซื”ืชืžื•ืจื”โ€ฌ
โ€ซื”ืฉื™ืจื•ืชโ€ฌ.
2.โ€ซืคื™ื ื ืกื™ืโ€ฌ โ€ซืžื›ืฉื™ืจื™ืโ€ฌ
โ€ซื›ืžืคื•ืจื˜โ€ฌโ€ซื‘ื‘ืื•ืจโ€ฌ2โ€ซื“โ€ฌ'2โ€ซืžืกืคืจโ€ฌ โ€ซื‘ื™ื ืœืื•ืžื™โ€ฌ โ€ซื›ืกืคื™โ€ฌ โ€ซื“ื™ื•ื•ื—โ€ฌ โ€ซืชืงืŸโ€ฌ โ€ซืฉืœโ€ฌ โ€ซืœืจืืฉื•ื ื”โ€ฌ โ€ซื™ื™ืฉื•ืโ€ฌ โ€ซื‘ื“ื‘ืจโ€ฌ9โ€“โ€ซืžื›ืฉื™ืจื™ืโ€ฌ
โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ(" :โ€ซืœื”ืœืŸโ€ฌโ€ซื”ืชืงืŸโ€ฌ",)โ€ซื”ื—ื‘ืจื”โ€ฌโ€ซืœืžืคืจืขโ€ฌ โ€ซื”ืชืงืŸโ€ฌ โ€ซื”ื•ืจืื•ืชโ€ฌ โ€ซืืชโ€ฌ โ€ซืœื™ื™ืฉืโ€ฌ โ€ซื‘ื—ืจื”โ€ฌโ€ซืœืจื‘ื•ืชโ€ฌโ€ซืžื—ื“ืฉโ€ฌ โ€ซื”ืฆื’ื”โ€ฌ
โ€ซื”ืฉื•ื•ืโ€ฌ โ€ซืžืกืคืจื™โ€ฌ โ€ซืฉืœโ€ฌโ€ซื”โ€ฌ.:โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซืžื›ืฉื™ืจื™ืโ€ฌ โ€ซื‘ื“ื‘ืจโ€ฌ โ€ซื”ื—ื“ืฉื”โ€ฌ โ€ซื”ื—ืฉื‘ื•ื ืื™ืชโ€ฌ โ€ซื”ืžื“ื™ื ื™ื•ืชโ€ฌ โ€ซืœื”ืœืŸโ€ฌ
โ€ซืโ€ฌ.โ€ซืคื™ื ื ืกื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ
โ€ซื”ืชโ€ฌ โ€ซื‘ืชื—ื•ืœืชโ€ฌ โ€ซืคื™ื ื ืกื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌโ€ซื”ื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™ืโ€ฌ โ€ซืœืจืืฉื•ื ื”โ€ฌ โ€ซื”ื”ื›ืจื”โ€ฌ โ€ซื‘ืžื•ืขื“โ€ฌ โ€ซื ืžื“ื“ื™ืโ€ฌ โ€ซืงืŸโ€ฌ
โ€ซืœืžืขื˜โ€ฌ ,โ€ซื”ืคื™ื ื ืกื™โ€ฌ โ€ซื”ื ื›ืกโ€ฌ โ€ซืฉืœโ€ฌ โ€ซืœืจื›ื™ืฉื”โ€ฌ โ€ซื‘ืžื™ืฉืจื™ืŸโ€ฌ โ€ซืœื™ื™ื—ืกโ€ฌ โ€ซืฉื ื™ืชืŸโ€ฌ โ€ซืขืกืงื”โ€ฌ โ€ซืขืœื•ื™ื•ืชโ€ฌ โ€ซื•ื‘ืชื•ืกืคืชโ€ฌ
โ€ซืขืกืงื”โ€ฌ โ€ซืขืœื•ื™ื•ืชโ€ฌ โ€ซืœื’ื‘ื™ื•โ€ฌ ,โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซื ืžื“ื“โ€ฌ โ€ซืืฉืจโ€ฌ โ€ซืคื™ื ื ืกื™โ€ฌ โ€ซื ื›ืกโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื‘ืžืงืจื”โ€ฌ
.โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืœืจื•ื•ื—โ€ฌ โ€ซื ื–ืงืคื•ืชโ€ฌ
โ€ซื‘ื“ื•ื—ื•ืชื™ื”โ€ฌ โ€ซื”ื—ื•ื‘โ€ฌ โ€ซืžื›ืฉื™ืจื™โ€ฌ โ€ซืืชโ€ฌ โ€ซื•ืžื•ื“ื“ืชโ€ฌ โ€ซืžืกื•ื•ื’ืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌโ€ซื”ืงืจื™ื˜ืจื™ื•ื ื™ืโ€ฌ โ€ซื‘ืกื™ืกโ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ
:โ€ซืœื”ืœืŸโ€ฌ
(1)โ€ซื•ื›ืŸโ€ฌ ,โ€ซื”ืคื™ื ื ืกื™ืโ€ฌ โ€ซื”ื ื›ืกื™ืโ€ฌ โ€ซืœื ื™ื”ื•ืœโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืขืกืงื™โ€ฌ โ€ซื”ืžื•ื“ืœโ€ฌ
(2).โ€ซื”ืคื™ื ื ืกื™โ€ฌ โ€ซื”ื ื›ืกโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื—ื•ื–ื™โ€ฌ โ€ซื”ืžื–ื•ืžื ื™ืโ€ฌ โ€ซืชื–ืจื™ืโ€ฌ โ€ซืžืืคื™ื™ื ื™โ€ฌ
โ€ซื‘โ€ฌ.โ€ซื”ื•ื ื™ื™ืโ€ฌ โ€ซืžื›ืฉื™ืจื™ืโ€ฌ
โ€ซื‘ืงืจื™ื˜ืจื™ื•ื ื™ืโ€ฌ โ€ซืขื•ืžื“ื™ืโ€ฌ โ€ซืื™ื ืโ€ฌ โ€ซื”ื•ื ื™ื™ืโ€ฌ โ€ซื‘ืžื›ืฉื™ืจื™ืโ€ฌ โ€ซื”ืฉืงืขื•ืชโ€ฌ โ€ซื”ืžื”ื•ื•ื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ
.โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซื ืžื“ื“ื™ืโ€ฌ โ€ซื›ืŸโ€ฌ โ€ซื•ืขืœโ€ฌ โ€ซืœืขื™ืœโ€ฌ โ€ซื”ืืžื•ืจื™ืโ€ฌ
,โ€ซืœืจืืฉื•ื ื”โ€ฌ โ€ซื”ื”ื›ืจื”โ€ฌ โ€ซื‘ืžื•ืขื“โ€ฌ ,โ€ซืœืžืกื—ืจโ€ฌ โ€ซืžื•ื—ื–ืงื™ืโ€ฌ โ€ซืฉืื™ื ืโ€ฌ โ€ซื”ื•ื ื™ื™ืโ€ฌ โ€ซืžื›ืฉื™ืจื™ืโ€ฌ โ€ซืขืโ€ฌ โ€ซื‘ืงืฉืจโ€ฌโ€ซื”ื—ื‘ืจื”โ€ฌ
โ€ซืื—ืจโ€ฌ โ€ซื›ื•ืœืœโ€ฌ โ€ซื‘ืจื•ื•ื—โ€ฌ โ€ซืœื”ืฆื™ื’โ€ฌ ,โ€ซืœืฉื™ื ื•ื™โ€ฌ โ€ซื ื™ืชื ืชโ€ฌ โ€ซืฉืื™ื ื”โ€ฌ โ€ซื‘ื—ื™ืจื”โ€ฌ โ€ซืœื‘ืฆืขโ€ฌ โ€ซืจืฉืื™ืชโ€ฌโ€ซืขื•ืงื‘ื™ืโ€ฌ โ€ซืฉื™ื ื•ื™ื™ืโ€ฌ
โ€ซืืœื”โ€ฌ โ€ซืฉื™ื ื•ื™ื™ืโ€ฌ .โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซื ืžื“ื“ื•ืชโ€ฌ โ€ซื”ื™ื•โ€ฌ โ€ซื›ืŸโ€ฌ โ€ซืื™ืœื•ืœืโ€ฌ โ€ซืืฉืจโ€ฌ โ€ซื”ื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ
.โ€ซื”ื”ืฉืงืขื”โ€ฌ โ€ซื’ืจื™ืขืชโ€ฌ โ€ซื‘ืขืชโ€ฌ โ€ซืœืโ€ฌ โ€ซื’ืโ€ฌ โ€ซื‘ืขืชื™ื“โ€ฌ โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืœืจื•ื•ื—โ€ฌ โ€ซื™ื™ื–ืงืคื•โ€ฌ โ€ซืœืโ€ฌ
โ€ซื‘ืขโ€ฌ โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ .โ€ซื—โ€ฌ"โ€ซืžโ€ฌ
โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืœื“ื•ื—ื•ืชโ€ฌ โ€ซื‘ืื•ืจื™ืโ€ฌ
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โ€ซื‘ืื•ืจโ€ฌ2:-โ€ซื”ื—ืฉื‘ื•ื ืื™ืชโ€ฌ โ€ซื”ืžื“ื™ื ื™ื•ืชโ€ฌ โ€ซืขื™ืงืจื™โ€ฌ)โ€ซ(ื”ืžืฉืšโ€ฌ
โ€ซื’โ€ฌ.โ€ซืคื™ื ื ืกื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ โ€ซืขืจืšโ€ฌ โ€ซื™ืจื™ื“ืชโ€ฌ
โ€ซื”โ€ฌ โ€ซืืชโ€ฌ โ€ซื“ื™ื•ื•ื—โ€ฌ โ€ซืžื•ืขื“โ€ฌ โ€ซื‘ื›ืœโ€ฌ โ€ซื‘ื•ื—ื ืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌโ€ซืืฉืจโ€ฌ โ€ซืคื™ื ื ืกื™ืโ€ฌ โ€ซื—ื•ื‘โ€ฌ โ€ซืžื›ืฉื™ืจื™โ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซืœื”ืคืกื“โ€ฌ โ€ซื”ืคืจืฉื”โ€ฌ
.โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซื ืžื“ื“ื™ืโ€ฌ โ€ซืื™ื ืโ€ฌ
;โ€ซืœื”ืคืกื“โ€ฌ โ€ซื‘ื”ืคืจืฉื”โ€ฌ โ€ซื”ื›ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืžืฆื‘ื™ืโ€ฌ โ€ซืฉื ื™โ€ฌ โ€ซื‘ื™ืŸโ€ฌ โ€ซืžื‘ื—ื™ื ื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ
1)โ€ซืžืื–โ€ฌ โ€ซืฉืœื”ืโ€ฌ โ€ซื”ืืฉืจืื™โ€ฌ โ€ซื‘ืื™ื›ื•ืชโ€ฌ โ€ซืžืฉืžืขื•ืชื™ืชโ€ฌ โ€ซื”ื™ื“ืจื“ืจื•ืชโ€ฌ โ€ซื—ืœื”โ€ฌ โ€ซืœืโ€ฌ โ€ซืืฉืจโ€ฌ โ€ซื—ื•ื‘โ€ฌ โ€ซืžื›ืฉื™ืจื™โ€ฌ
โ€ซื ืžื•ืšโ€ฌ โ€ซื”ืืฉืจืื™โ€ฌ โ€ซืกื™ื›ื•ืŸโ€ฌ โ€ซื‘ื”ืโ€ฌ โ€ซืžืงืจื™ืโ€ฌ โ€ซืื•โ€ฌ ,โ€ซืœืจืืฉื•ื ื”โ€ฌ โ€ซื”ื”ื›ืจื”โ€ฌ โ€ซืžื•ืขื“โ€ฌโ€“โ€ซื”ื”โ€ฌโ€ซืœื”ืคืกื“โ€ฌ โ€ซืคืจืฉื”โ€ฌ
โ€ซืฉืœโ€ฌ โ€ซื‘ืชืงื•ืคื”โ€ฌ โ€ซื—ื–ื•ื™ื™ืโ€ฌ โ€ซืืฉืจืื™โ€ฌ โ€ซื”ืคืกื“ื™โ€ฌ โ€ซื‘ื—ืฉื‘ื•ืŸโ€ฌ โ€ซืชื™ืงื—โ€ฌ โ€ซื–ื”โ€ฌ โ€ซื—ื•ื‘โ€ฌ โ€ซืžื›ืฉื™ืจโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซืฉืชื•ื›ืจโ€ฌ12
;โ€ซืื•โ€ฌ ,โ€ซื”ื“ื™ื•ื•ื—โ€ฌ โ€ซืžื•ืขื“โ€ฌ โ€ซืœืื—ืจโ€ฌ โ€ซื—ื•ื“ืฉื™ืโ€ฌ
2)โ€ซืžืื–โ€ฌ โ€ซืฉืœื”ืโ€ฌ โ€ซื”ืืฉืจืื™โ€ฌ โ€ซื‘ืื™ื›ื•ืชโ€ฌ โ€ซืžืฉืžืขื•ืชื™ืชโ€ฌ โ€ซื”ื™ื“ืจื“ืจื•ืชโ€ฌ โ€ซื—ืœื”โ€ฌ โ€ซืืฉืจโ€ฌ โ€ซื—ื•ื‘โ€ฌ โ€ซืžื›ืฉื™ืจื™โ€ฌ
โ€ซื”ื”ืคืจืฉื”โ€ฌ ,โ€ซื ืžื•ืšโ€ฌ โ€ซืื™ื ื•โ€ฌ โ€ซื‘ื’ื™ื ืโ€ฌ โ€ซื”ืืฉืจืื™โ€ฌ โ€ซืกื™ื›ื•ืŸโ€ฌ โ€ซื•ืืฉืจโ€ฌ โ€ซื‘ื”ืโ€ฌ โ€ซืœืจืืฉื•ื ื”โ€ฌ โ€ซื”ื”ื›ืจื”โ€ฌ โ€ซืžื•ืขื“โ€ฌ
โ€ซื‘ื—ืฉโ€ฌ โ€ซืชื‘ื™ืโ€ฌ โ€ซืฉืชื•ื›ืจโ€ฌ โ€ซืœื”ืคืกื“โ€ฌโ€ซื”ื—ื–ื•ื™ื™ืโ€ฌ โ€ซืืฉืจืื™โ€ฌ โ€ซื”ืคืกื“ื™โ€ฌ โ€ซื‘ื•ืŸโ€ฌ-โ€ซื—ื™ื™โ€ฌ โ€ซืชืงื•ืคืชโ€ฌ โ€ซื™ืชืจืชโ€ฌ โ€ซืœืื•ืจืšโ€ฌ
โ€ซืฉืกื™ื›ื•ืŸโ€ฌ โ€ซืžื ื™ื—ื”โ€ฌ โ€ซื”ื™ืโ€ฌ โ€ซืœืคื™ื”โ€ฌ โ€ซื‘ืชืงืŸโ€ฌ โ€ซืฉื ืงื‘ืขื”โ€ฌ โ€ซื”ื”ืงืœื”โ€ฌ โ€ซืืชโ€ฌ โ€ซืžื™ื™ืฉืžืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ .โ€ซื”ืžื›ืฉื™ืจโ€ฌ
โ€ซืืโ€ฌ โ€ซืœืจืืฉื•ื ื”โ€ฌ โ€ซื”ื”ื›ืจื”โ€ฌ โ€ซืžืžื•ืขื“โ€ฌ โ€ซืžืฉืžืขื•ืชื™โ€ฌ โ€ซื‘ืื•ืคืŸโ€ฌ โ€ซืขืœื”โ€ฌ โ€ซืœืโ€ฌ โ€ซื—ื•ื‘โ€ฌ โ€ซืžื›ืฉื™ืจโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืืฉืจืื™โ€ฌ
โ€ซื›ืืฉืจโ€ฌ โ€ซืœืžืฉืœโ€ฌ ,โ€ซื ืžื•ืšโ€ฌ โ€ซืืฉืจืื™โ€ฌ โ€ซืกื™ื›ื•ืŸโ€ฌ โ€ซื‘ืขืœโ€ฌ โ€ซื”ื™ื ื•โ€ฌ โ€ซื”ืžื›ืฉื™ืจโ€ฌ โ€ซื›ื™โ€ฌ โ€ซื”ื“ื™ื•ื•ื—โ€ฌ โ€ซื‘ืžื•ืขื“โ€ฌ โ€ซื ืงื‘ืขโ€ฌ
โ€ซื‘ืขืœโ€ฌ โ€ซื”ื™ื ื•โ€ฌ โ€ซื”ืžื›ืฉื™ืจโ€ฌ."โ€ซื”ืฉืงืขื”โ€ฌ โ€ซ"ื“ืจื’ืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื—ื™ืฆื•ื ื™โ€ฌ โ€ซื“ื™ืจื•ื’โ€ฌ
โ€ซื›ื ื’ื“โ€ฌ โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืœืจื•ื•ื—โ€ฌ โ€ซืชื™ื–ืงืฃโ€ฌ โ€ซืžื•ืคื—ืชืชโ€ฌ โ€ซืขืœื•ืชโ€ฌ โ€ซืœืคื™โ€ฌ โ€ซื”ื ืžื“ื“ื™ืโ€ฌ โ€ซื—ื•ื‘โ€ฌ โ€ซืžื›ืฉื™ืจื™โ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซื”ืขืจืšโ€ฌ โ€ซื™ืจื™ื“ืชโ€ฌ
โ€ซืื—ืจโ€ฌ โ€ซื›ื•ืœืœโ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซื”ื ืžื“ื“ื™ืโ€ฌ โ€ซื—ื•ื‘โ€ฌ โ€ซืžื›ืฉื™ืจื™โ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซื”ืขืจืšโ€ฌ โ€ซื™ืจื™ื“ืชโ€ฌ โ€ซื•ืื™ืœื•โ€ฌ โ€ซื”ืคืจืฉื”โ€ฌ
โ€ซื”ืžืฆื‘โ€ฌ โ€ซืขืœโ€ฌ โ€ซื‘ื“ื•ื—โ€ฌ โ€ซื”ืคื™ื ื ืกื™โ€ฌ โ€ซื”ื ื›ืกโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื‘ืกืคืจื™ืโ€ฌ โ€ซื”ืขืจืšโ€ฌ โ€ซืืชโ€ฌ โ€ซืชืงื˜ื™ืŸโ€ฌ โ€ซื•ืœืโ€ฌ โ€ซื”ื•ืŸโ€ฌ โ€ซืงืจืŸโ€ฌ โ€ซื›ื ื’ื“โ€ฌ โ€ซืชื™ื–ืงืฃโ€ฌ
.โ€ซื”ื›ืกืคื™โ€ฌ
โ€ซืจืฉืื™ืชโ€ฌ โ€ซื”ื™ืโ€ฌ โ€ซื‘ื’ื™ื ืโ€ฌ ,โ€ซืœืงื•ื—ื•ืชโ€ฌ โ€ซื›ื’ื•ืŸโ€ฌ โ€ซืงืฆืจื•ืชโ€ฌ โ€ซืืฉืจืื™โ€ฌ โ€ซืชืงื•ืคื•ืชโ€ฌ โ€ซื‘ืขืœื™โ€ฌ โ€ซืคื™ื ื ืกื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ โ€ซืœื—ื‘ืจื”โ€ฌ
โ€ซื‘ืกื›ื•ืโ€ฌ โ€ซืœื”ืคืกื“โ€ฌ โ€ซื”ื”ืคืจืฉื”โ€ฌ โ€ซืืชโ€ฌ โ€ซืชืžื“ื•ื“โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืงืจื™โ€ฌ ,โ€ซื‘ืžื•ื“ืœโ€ฌ โ€ซืฉื ืงื‘ืขื”โ€ฌ โ€ซื”ื”ืงืœื”โ€ฌ โ€ซืืชโ€ฌ โ€ซืœื™ื™ืฉืโ€ฌ
โ€ซืืชโ€ฌ โ€ซืœื™ื™ืฉืโ€ฌ โ€ซื‘ื—ืจื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ .โ€ซื”ืžื›ืฉื™ืจโ€ฌ โ€ซื—ื™ื™โ€ฌ โ€ซื›ืœโ€ฌ โ€ซืœืื•ืจืšโ€ฌ โ€ซื—ื–ื•ื™ื™ืโ€ฌ โ€ซืืฉืจืื™โ€ฌ โ€ซืœื”ืคืกื“ื™โ€ฌ โ€ซื”ืฉื•ื•ื”โ€ฌ
.โ€ซืืœื”โ€ฌ โ€ซืคื™ื ื ืกื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ โ€ซืœื’ื‘ื™โ€ฌ โ€ซื”ื”ืงืœื”โ€ฌ
3.โ€ซืคื™ื ื ืกื™ื•ืชโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ
โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซื”ืชืงืŸโ€ฌ โ€ซืฉื‘ืชื—ื•ืœืชโ€ฌ โ€ซื”ืคื™ื ื ืกื™ื•ืชโ€ฌ โ€ซื”ื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ โ€ซืืชโ€ฌ โ€ซืžื•ื“ื“ืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ ,โ€ซืœืจืืฉื•ื ื”โ€ฌ โ€ซื”ื”ื›ืจื”โ€ฌ โ€ซื‘ืžื•ืขื“โ€ฌ
โ€ซื•ื–ืืชโ€ฌ ,โ€ซื”ืคื™ื ื ืกื™ืชโ€ฌ โ€ซื”ื”ืชื—ื™ื™ื‘ื•ืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซืœื”ื ืคืงื”โ€ฌ โ€ซื‘ืžื™ืฉืจื™ืŸโ€ฌ โ€ซืœื™ื™ื—ืกโ€ฌ โ€ซืฉื ื™ืชืŸโ€ฌ โ€ซืขืกืงื”โ€ฌ โ€ซืขืœื•ื™ื•ืชโ€ฌ โ€ซื‘ื ื™ื›ื•ื™โ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ
โ€ซืœื’ื‘ื™ื”โ€ฌ ,โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซื ืžื“ื“ืชโ€ฌ โ€ซืืฉืจโ€ฌ โ€ซืคื™ื ื ืกื™ืชโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื‘ืžืงืจื”โ€ฌ โ€ซืœืžืขื˜โ€ฌ
โ€ซืขืœโ€ฌ.โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืœืจื•ื•ื—โ€ฌ โ€ซื ื–ืงืคื•ืชโ€ฌ โ€ซืขืกืงื”โ€ฌ โ€ซื•ื™ื•ืชโ€ฌ
โ€ซืื•โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซื›ื ืžื“ื“ืชโ€ฌ โ€ซืคื™ื ื ืกื™ืชโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ืชโ€ฌ ,โ€ซื™ื™ืขื“ื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืœืจืืฉื•ื ื”โ€ฌ โ€ซื”ื”ื›ืจื”โ€ฌ โ€ซื‘ืžื•ืขื“โ€ฌ
โ€ซื‘ืกื™ื›ื•ืŸโ€ฌ โ€ซืœืฉื™ื ื•ื™ื™ืโ€ฌ โ€ซืœื™ื™ื—ืกืโ€ฌ โ€ซืฉื ื™ืชืŸโ€ฌ โ€ซื”ืคื™ื ื ืกื™ืชโ€ฌ โ€ซื”ื”ืชื—ื™ื™ื‘ื•ืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซืฉื™ื ื•ื™ื™ืโ€ฌ .โ€ซื”ืคืกื“โ€ฌ
โ€ซืื—ืจโ€ฌ โ€ซื›ื•ืœืœโ€ฌ โ€ซื‘ืจื•ื•ื—โ€ฌ โ€ซืžื•ืฆื’ื™ืโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืืฉืจืื™โ€ฌ.
โ€ซื”ื—ื‘ืจื”โ€ฌ ,โ€ซื”ืจืืฉื•ื ื™ืชโ€ฌ โ€ซื”ื”ื›ืจื”โ€ฌ โ€ซืœืื—ืจโ€ฌโ€ซื”ืขืœื•ืชโ€ฌ โ€ซืฉื™ื˜ืชโ€ฌ โ€ซืœืคื™โ€ฌ โ€ซื”ืคื™ื ื ืกื™ื•ืชโ€ฌ โ€ซื”ื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ โ€ซื›ืœโ€ฌ โ€ซืืชโ€ฌ โ€ซืžื•ื“ื“ืชโ€ฌ
:โ€ซืœโ€ฌ โ€ซืคืจื˜โ€ฌ ,โ€ซื”ืžื•ืคื—ืชืชโ€ฌ
)โ€ซ(ืโ€ฌ;โ€ซื ื’ื–ืจื™ืโ€ฌ โ€ซื›ื’ื•ืŸโ€ฌ โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซืคื™ื ื ืกื™ื•ืชโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ
)โ€ซ(ื‘โ€ฌโ€ซืื•โ€ฌ โ€ซืœื’ืจื™ืขื”โ€ฌ โ€ซื›ืฉื™ืจื”โ€ฌ โ€ซืื™ื ื”โ€ฌ โ€ซืคื™ื ื ืกื™โ€ฌ โ€ซื ื›ืกโ€ฌ โ€ซื”ืขื‘ืจืชโ€ฌ โ€ซื›ืืฉืจโ€ฌ โ€ซืฉื ื•ืฆืจื•ืชโ€ฌ โ€ซืคื™ื ื ืกื™ื•ืชโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ
;โ€ซื—ืœื”โ€ฌ โ€ซื”ื ืžืฉื›ืชโ€ฌ โ€ซื”ืžืขื•ืจื‘ื•ืชโ€ฌ โ€ซื’ื™ืฉืชโ€ฌ โ€ซื›ืืฉืจโ€ฌ
)โ€ซ(ื’โ€ฌโ€ซืคื™ื ื โ€ฌ โ€ซืขืจื‘ื•ืชโ€ฌ โ€ซื—ื•ื–ื™โ€ฌ;โ€ซืกื™ืชโ€ฌ
)โ€ซ(ื“โ€ฌ;โ€ซื”ืฉื•ืงโ€ฌ โ€ซืจื™ื‘ื™ืชโ€ฌ โ€ซืžืฉื™ืขื•ืจโ€ฌ โ€ซื”ื ืžื•ืšโ€ฌ โ€ซืจื™ื‘ื™ืชโ€ฌ โ€ซื‘ืฉื™ืขื•ืจโ€ฌ โ€ซื”ืœื•ื•ืื”โ€ฌ โ€ซืœืžืชืŸโ€ฌ โ€ซืžื—ื•ื™ื‘ื•ื™ื•ืชโ€ฌ
)โ€ซ(ื”โ€ฌโ€ซื‘ื™ื ืœืื•ืžื™โ€ฌ โ€ซื›ืกืคื™โ€ฌ โ€ซื“ื™ื•ื•ื—โ€ฌ โ€ซืฉืชืงืŸโ€ฌ โ€ซืขืกืงื™ืโ€ฌ โ€ซื‘ืฆื™ืจื•ืฃโ€ฌ โ€ซืจื•ื›ืฉโ€ฌ โ€ซื™ื“ื™โ€ฌ โ€ซืขืœโ€ฌ โ€ซืฉื”ื•ื›ืจื”โ€ฌ โ€ซืžื•ืชื ื™ืชโ€ฌ โ€ซืชืžื•ืจื”โ€ฌ3โ€ซื—ืœโ€ฌ
.โ€ซืขืœื™ื”โ€ฌ
โ€ซื‘ืขโ€ฌ โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ .โ€ซื—โ€ฌ"โ€ซืžโ€ฌ
โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืœื“ื•ื—ื•ืชโ€ฌ โ€ซื‘ืื•ืจื™ืโ€ฌ
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โ€ซื‘ืื•ืจโ€ฌ2:-โ€ซื”ื—ืฉื‘ื•ื ืื™ืชโ€ฌ โ€ซื”ืžื“ื™ื ื™ื•ืชโ€ฌ โ€ซืขื™ืงืจื™โ€ฌ)โ€ซ(ื”ืžืฉืšโ€ฌ
4.โ€ซืคื™ื ื ืกื™ื•ืชโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ โ€ซื’ืจื™ืขืชโ€ฌ
โ€ซื’ื•ืจืขืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌโ€ซืžืกื•ืœืงืชโ€ฌ โ€ซื”ื™ืโ€ฌ ,โ€ซื›ืืฉืจโ€ฌ โ€ซื•ืจืงโ€ฌ โ€ซื›ืืฉืจโ€ฌ โ€ซืคื™ื ื ืกื™ืชโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ืชโ€ฌโ€“โ€ซื”ืžื—ื•ื™ื‘ื•ืชโ€ฌ โ€ซื›ืืฉืจโ€ฌ ,โ€ซื“ื”ื™ื™ื ื•โ€ฌ
.โ€ซืคื•ืงืขืชโ€ฌ โ€ซืื•โ€ฌ โ€ซืžื‘ื•ื˜ืœืชโ€ฌ โ€ซืื•โ€ฌ โ€ซื ืคืจืขืชโ€ฌ โ€ซื‘ื—ื•ื–ื”โ€ฌ โ€ซืฉื”ื•ื’ื“ืจื”โ€ฌ
,โ€ซื‘ืžื–ื•ืžืŸโ€ฌ โ€ซืชืฉืœื•ืโ€ฌ โ€ซื™ื“ื™โ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ื”ืชื—ื™ื™ื‘ื•ืชโ€ฌ โ€ซืืชโ€ฌ โ€ซืคื•ืจืขโ€ฌ โ€ซื”ื—ื™ื™ื‘โ€ฌ โ€ซื›ืืฉืจโ€ฌ โ€ซืžืกื•ืœืงืชโ€ฌ โ€ซืคื™ื ื ืกื™ืชโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ืชโ€ฌ
.โ€ซืžื”ื”ืชื—ื™ื™ื‘ื•ืชโ€ฌ โ€ซืžืฉืคื˜ื™ืชโ€ฌ โ€ซืžืฉื•ื—ืจืจโ€ฌ โ€ซืื•โ€ฌ ,โ€ซืฉื™ืจื•ืชื™ืโ€ฌ โ€ซืื•โ€ฌ โ€ซื‘ืกื—ื•ืจื•ืชโ€ฌ ,โ€ซืื—ืจื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซื‘ื ื›ืกื™ืโ€ฌ
โ€ซื‘ืžโ€ฌโ€ซืชื ืื™โ€ฌ โ€ซื”ืืโ€ฌ โ€ซื‘ื•ื—ื ืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ ,โ€ซืงื™ื™ืžืชโ€ฌ โ€ซืคื™ื ื ืกื™ืชโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ืชโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซืชื ืื™ืโ€ฌ โ€ซืฉื™ื ื•ื™โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืงืจื”โ€ฌ
.โ€ซื”ืงื™ื™ืžื™ืโ€ฌ โ€ซืžื”ืชื ืื™ืโ€ฌ โ€ซืžื”ื•ืชื™ืชโ€ฌ โ€ซืฉื•ื ื™ืโ€ฌ โ€ซื”ื”ืชื—ื™ื™ื‘ื•ืชโ€ฌ
โ€ซืฉืœโ€ฌ โ€ซื›ื’ืจื™ืขื”โ€ฌ โ€ซืžื˜ื•ืคืœโ€ฌ โ€ซื”ืฉื™ื ื•ื™โ€ฌ ,โ€ซืงื™ื™ืžืชโ€ฌ โ€ซืคื™ื ื ืกื™ืชโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ืชโ€ฌ โ€ซื‘ืชื ืื™โ€ฌ โ€ซืžื”ื•ืชื™โ€ฌ โ€ซืฉื™ื ื•ื™โ€ฌ โ€ซื ืขืฉื”โ€ฌ โ€ซื›ืืฉืจโ€ฌ
โ€ซื”ื”ืชื—ื™ื™ื‘โ€ฌ โ€ซืฉืชื™โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื™ืชืจื”โ€ฌ โ€ซื‘ื™ืŸโ€ฌ โ€ซื”ื”ืคืจืฉโ€ฌ .โ€ซื—ื“ืฉื”โ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื•ื”ื›ืจื”โ€ฌ โ€ซื”ืžืงื•ืจื™ืชโ€ฌ โ€ซื”ื”ืชื—ื™ื™ื‘ื•ืชโ€ฌโ€ซื•ื™ื•ืชโ€ฌ
.โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืœืจื•ื•ื—โ€ฌ โ€ซื ื–ืงืฃโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซื‘ื“ื•ื—ื•ืชโ€ฌ โ€ซื”ื "ืœโ€ฌ
โ€ซืืชโ€ฌ โ€ซืœื”ื•ื•ืŸโ€ฌ โ€ซืงืจื™โ€ฌ ,โ€ซื”ื”ืชื—ื™ื™ื‘ื•ืชโ€ฌ โ€ซืกื›ื•ืโ€ฌ โ€ซืืชโ€ฌ โ€ซืœืขื“ื›ืŸโ€ฌ โ€ซื ื“ืจืฉืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ ,โ€ซืžื”ื•ืชื™โ€ฌ โ€ซืื™ื ื•โ€ฌ โ€ซื”ืฉื™ื ื•ื™โ€ฌ โ€ซื‘ื•โ€ฌ โ€ซื‘ืžืงืจื”โ€ฌ
โ€ซื™ื™ื–ืงืคื•โ€ฌ โ€ซื”ื”ืคืจืฉื™ืโ€ฌ โ€ซื›ืืฉืจโ€ฌ ,โ€ซื”ืžืงื•ืจื™ืชโ€ฌ โ€ซื”ืืคืงื˜ื™ื‘ื™ืชโ€ฌ โ€ซื”ืจื™ื‘ื™ืชโ€ฌ โ€ซื‘ืฉื™ืขื•ืจโ€ฌ โ€ซื”ื—ื“ืฉื™ืโ€ฌ โ€ซื”ืžื–ื•ืžื ื™ืโ€ฌ โ€ซืชื–ืจื™ืžื™โ€ฌ
.โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืœืจื•ื•ื—โ€ฌ
โ€ซื”ืชโ€ฌ โ€ซื‘ืชื ืื™โ€ฌ โ€ซืžื”ื•ืชื™โ€ฌ โ€ซื‘ืฉื™ื ื•ื™โ€ฌ โ€ซืžื“ื•ื‘ืจโ€ฌ โ€ซื”ืืโ€ฌ โ€ซื”ื‘ื—ื™ื ื”โ€ฌ โ€ซื‘ืขืชโ€ฌโ€ซื‘ื—ืฉื‘ื•ืŸโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืžื‘ื™ืื”โ€ฌ ,โ€ซืงื™ื™ืžืชโ€ฌ โ€ซื—ื™ื™ื‘ื•ืชโ€ฌ
.โ€ซื•ื›ืžื•ืชื™ื™ืโ€ฌ โ€ซืื™ื›ื•ืชื™ื™ืโ€ฌ โ€ซืฉื™ืงื•ืœื™ืโ€ฌ
5.โ€ซืคื™ื ื ืกื™ืโ€ฌ โ€ซืžื›ืฉื™ืจื™ืโ€ฌ โ€ซืงื™ื–ื•ื–โ€ฌ
โ€ซืืโ€ฌ โ€ซื”ื›ืกืคื™โ€ฌ โ€ซื”ืžืฆื‘โ€ฌ โ€ซืขืœโ€ฌ โ€ซื‘ื“ื•ื—โ€ฌ โ€ซืžื•ืฆื’โ€ฌ โ€ซื ื˜ื•โ€ฌ โ€ซื•ื”ืกื›ื•ืโ€ฌ โ€ซืžืงื•ื–ื–ื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ื•ืชโ€ฌ โ€ซื•ื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ
โ€ซืืชโ€ฌ โ€ซืœืกืœืงโ€ฌ โ€ซื›ื•ื•ื ื”โ€ฌ โ€ซืงื™ื™ืžืชโ€ฌ โ€ซื•ื›ืŸโ€ฌ ,โ€ซืฉื”ื•ื›ืจื•โ€ฌ โ€ซื”ืกื›ื•ืžื™ืโ€ฌ โ€ซืืชโ€ฌ โ€ซืœืงื–ื–โ€ฌ โ€ซืžืฉืคื˜ื™ืชโ€ฌ โ€ซืœืื›ื™ืคื”โ€ฌ โ€ซืฉื ื™ืชื ืชโ€ฌ โ€ซื–ื›ื•ืชโ€ฌ โ€ซืงื™ื™ืžืชโ€ฌ
โ€ซื•ืโ€ฌ โ€ซื”ื ื›ืกโ€ฌ.โ€ซื‘ืžืงื‘ื™ืœโ€ฌ โ€ซื”ื”ืชื—ื™ื™ื‘ื•ืชโ€ฌ โ€ซืืชโ€ฌ โ€ซื•ืœืกืœืงโ€ฌ โ€ซื”ื ื›ืกโ€ฌ โ€ซืืชโ€ฌ โ€ซืœืžืžืฉโ€ฌ โ€ซืื•โ€ฌ โ€ซื ื˜ื•โ€ฌ โ€ซื‘ืกื™ืกโ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ื”ืชื—ื™ื™ื‘ื•ืชโ€ฌ โ€ซืชโ€ฌ
โ€ซื”ืฆื“ื“ื™ืโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืจื’ื™ืœโ€ฌ โ€ซื”ืขืกืงื™ืโ€ฌ โ€ซื‘ืžื”ืœืšโ€ฌ โ€ซืจืงโ€ฌ โ€ซืœืโ€ฌ โ€ซืžืฉืคื˜ื™ืชโ€ฌ โ€ซืœืื›ื™ืคื”โ€ฌ โ€ซื ื™ืชื ืชโ€ฌ โ€ซืœื”ื™ื•ืชโ€ฌ โ€ซื—ื™ื™ื‘ืชโ€ฌ โ€ซืœืงื–ื–โ€ฌ โ€ซื”ื–ื›ื•ืชโ€ฌ
โ€ซืฉื”ื–ื›ื•ืชโ€ฌ โ€ซืžื ืชโ€ฌ โ€ซืขืœโ€ฌ .โ€ซื”ืฆื“ื“ื™ืโ€ฌ โ€ซืื—ื“โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืคื™ืจืขื•ืŸโ€ฌ โ€ซื—ื“ืœื•ืชโ€ฌ โ€ซืื•โ€ฌ โ€ซืจื’ืœโ€ฌ โ€ซืคืฉื™ื˜ืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื‘ืžืงืจื”โ€ฌ โ€ซื’ืโ€ฌ โ€ซืืœืโ€ฌ โ€ซืœื—ื•ื–ื”โ€ฌ
โ€ซืืกื•ืจโ€ฌ ,โ€ซืžื™ื™ื“ื™โ€ฌ โ€ซื‘ืื•ืคืŸโ€ฌ โ€ซืงื™ื™ืžืชโ€ฌ โ€ซืชื”ื™ื”โ€ฌ โ€ซืœืงื–ื–โ€ฌโ€ซื–ืžืŸโ€ฌ โ€ซืคืจืงื™โ€ฌ โ€ซืฉื™ื”ื™ื•โ€ฌ โ€ซืื•โ€ฌ โ€ซืขืชื™ื“ื™โ€ฌ โ€ซื‘ืื™ืจื•ืขโ€ฌ โ€ซืชืœื•ื™ื”โ€ฌ โ€ซืชื”ื™ื”โ€ฌ โ€ซืฉื”ื™ืโ€ฌ
.โ€ซืœืคืงื™ืขืชื”โ€ฌ โ€ซืฉื™ื’ืจืžื•โ€ฌ โ€ซืื™ืจื•ืขื™ืโ€ฌ โ€ซืฉื™ื”ื™ื•โ€ฌ โ€ซืื•โ€ฌ ,โ€ซืชื—ื•ืœโ€ฌ โ€ซืœืโ€ฌ โ€ซื”ื™ืโ€ฌ โ€ซืฉื‘ื”ืโ€ฌ
6.)โ€ซ(ื”ื’ื ื”โ€ฌ โ€ซื’ื™ื“ื•ืจโ€ฌ โ€ซืœืฆื•ืจื›ื™โ€ฌ โ€ซื ื’ื–ืจื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซืžื›ืฉื™ืจื™ืโ€ฌ
โ€ซืืงื“ืžื”โ€ฌ โ€ซื—ื•ื–ื™โ€ฌ โ€ซื›ื’ื•ืŸโ€ฌ โ€ซื ื’ื–ืจื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซื‘ืžื›ืฉื™ืจื™ืโ€ฌ โ€ซื”ืชืงืฉืจื•ื™ื•ืชโ€ฌ โ€ซืœืขืชื™ืโ€ฌ โ€ซืžื‘ืฆืขืชโ€ฌ โ€ซื”ืงื‘ื•ืฆื”โ€ฌ
(FORWARDโ€ซื”ื—ืœืคื”โ€ฌ โ€ซื•ืขืกืงืื•ืชโ€ฌ โ€ซื—ื•ืฅโ€ฌ โ€ซืžื˜ื‘ืขโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ )( โ€ซืจื™ื‘ื™ืชโ€ฌ โ€ซืฉื™ืขื•ืจื™โ€ฌ โ€ซืฉืœโ€ฌIRSโ€ซืขืฆืžื”โ€ฌ โ€ซืขืœโ€ฌ โ€ซืœื”ื’ืŸโ€ฌ โ€ซื›ื“ื™โ€ฌ )
.โ€ซื”ืจื™ื‘ื™ืชโ€ฌ โ€ซื•ื‘ืฉื™ืขื•ืจื™โ€ฌ โ€ซื—ื•ืฅโ€ฌ โ€ซืžื˜ื‘ืขโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื—ืœื™ืคื™ืŸโ€ฌ โ€ซื‘ืฉืขืจื™โ€ฌ โ€ซื‘ืชื ื•ื“ื•ืชโ€ฌ โ€ซื”ื›ืจื•ื›ื™ืโ€ฌ โ€ซื”ืกื™ื›ื•ื ื™ืโ€ฌ โ€ซืžืคื ื™โ€ฌ
โ€ซืœืžื˜ืจื•ืชโ€ฌ โ€ซืžืฉืžืฉื™ืโ€ฌ โ€ซืฉืื™ื ืโ€ฌ โ€ซื ื’ื–ืจื™ืโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซืžืฉื™ื ื•ื™ื™ืโ€ฌ โ€ซื”ื ื•ื‘ืขื™ืโ€ฌ โ€ซื”ืคืกื“ื™ืโ€ฌ โ€ซืื•โ€ฌ โ€ซืจื•ื•ื—ื™ืโ€ฌ
.โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืœืจื•ื•ื—โ€ฌ โ€ซืžื™ื™ื“ื™ืชโ€ฌ โ€ซื ื–ืงืคื™ืโ€ฌ โ€ซื’ื™ื“ื•ืจโ€ฌ
โ€ซื’โ€ฌ โ€ซืœื—ืฉื‘ื•ื ืื•ืชโ€ฌ โ€ซื›ืฉื™ืจื•ืชโ€ฌ โ€ซื’ื™ื“ื•ืจโ€ฌ โ€ซืขืกืงืื•ืชโ€ฌโ€ซื™ื™ืขื•ื“โ€ฌ โ€ซืงื™ื™ืโ€ฌ โ€ซื”ื’ื™ื“ื•ืจโ€ฌ โ€ซื™ืฆื™ืจืชโ€ฌ โ€ซื‘ืžื•ืขื“โ€ฌ โ€ซื›ืืฉืจโ€ฌ โ€ซื”ื™ืชืจโ€ฌ โ€ซื‘ื™ืŸโ€ฌ โ€ซื™ื“ื•ืจโ€ฌ
โ€ซืœื‘ืฆืขโ€ฌ โ€ซื”ืงื‘ื•ืฆื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื•ื”ืืกื˜ืจื˜ื’ื™ื”โ€ฌ โ€ซื”ืกื™ื›ื•ื ื™ืโ€ฌ โ€ซื ื™ื”ื•ืœโ€ฌ โ€ซืžื˜ืจืชโ€ฌ โ€ซื•ืฉืœโ€ฌ โ€ซื”ื’ื™ื“ื•ืจโ€ฌ โ€ซื™ื—ืกื™โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืคื•ืจืžืœื™โ€ฌ โ€ซื•ืชื™ืขื•ื“โ€ฌ
โ€ซื‘ืžื”ืœืšโ€ฌ โ€ซื’ื‘ื•ื”ื”โ€ฌ โ€ซืืคืงื˜ื™ื‘ื™ื•ืชโ€ฌ โ€ซื‘ืขืœโ€ฌ โ€ซืฉื”ื•ืโ€ฌ โ€ซื‘ืคื•ืขืœโ€ฌ โ€ซื•ื ืงื‘ืขโ€ฌ โ€ซืžืชืžืฉืšโ€ฌ โ€ซื‘ืกื™ืกโ€ฌ โ€ซืขืœโ€ฌ โ€ซื ื‘ื—ืŸโ€ฌ โ€ซื”ื’ื™ื“ื•ืจโ€ฌ .โ€ซื’ื™ื“ื•ืจโ€ฌ
โ€ซื’ื™ื“ื•ืจโ€ฌ โ€ซืขืกืงืื•ืชโ€ฌ .โ€ซื”ื’ื™ื“ื•ืจโ€ฌ โ€ซื™ื•ืขื“โ€ฌ โ€ซืฉืืœื™ื”ืŸโ€ฌ โ€ซื”ื›ืกืคื™โ€ฌ โ€ซื”ื“ื™ื•ื•ื—โ€ฌ โ€ซืชืงื•ืคืชโ€ฌ:โ€ซื›ื“ืœืงืžืŸโ€ฌ โ€ซืžื˜ื•ืคืœื•ืชโ€ฌ )โ€ซ(ื”ื’ื ื”โ€ฌ
7.โ€ซื”ื•ื’ืŸโ€ฌ โ€ซืฉื•ื•ื™โ€ฌ โ€ซื’ื™ื“ื•ืจโ€ฌ
. โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซื‘ืจื•ื•ื—โ€ฌ โ€ซืžื•ื›ืจื™ืโ€ฌ โ€ซื”ืžื’ื•ื“ืจโ€ฌ โ€ซื•ื”ืคืจื™ื˜โ€ฌ )โ€ซื”ืžื’ื“ืจโ€ฌ โ€ซ(ื”ืคืจื™ื˜โ€ฌ โ€ซื”ื ื’ื–ืจโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซืฉื™ื ื•ื™โ€ฌ
โ€ซื”ื”ืชืืžื•ืชโ€ฌ ,โ€ซืžื•ืคื—ืชืชโ€ฌ โ€ซืขืœื•ืชโ€ฌ โ€ซืœืคื™โ€ฌ โ€ซื”ืžื•ืฆื’โ€ฌ โ€ซื”ืžื’ื•ื“ืจโ€ฌ โ€ซืœืคืจื™ื˜โ€ฌ โ€ซื”ืžืชื™ื™ื—ืกโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซืฉื•ื•ื™โ€ฌ โ€ซื’ื™ื“ื•ืจโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื‘ืžืงืจื™ืโ€ฌ
โ€ซื”ืชืงื•ืคื”โ€ฌ โ€ซืคื ื™โ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซื‘ืจื•ื•ื—โ€ฌ โ€ซืžื•ื›ืจื•ืชโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซื‘ื“ื•ื—ื•ืชโ€ฌ โ€ซืœื™ืชืจื”โ€ฌ.โ€ซืœืคืจืขื•ืŸโ€ฌ โ€ซืขื“โ€ฌ โ€ซื”ื ื•ืชืจืชโ€ฌ
โ€ซื”ืืคืงื˜ื™ื‘ื™ืชโ€ฌ โ€ซื”ืจื™ื‘ื™ืชโ€ฌ โ€ซื‘ืฉื™ื˜ืชโ€ฌ โ€ซืฉื™ืžื•ืฉโ€ฌ โ€ซืชื•ืšโ€ฌ โ€ซื”ืžื•ืฆื’ื™ืโ€ฌ โ€ซืžื’ื•ื“ืจื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซืœืžื›ืฉื™ืจื™ืโ€ฌ โ€ซื”ืชืืžื•ืชโ€ฌ
โ€ซืฉื˜ืจืโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซืฉื•ื•ื™โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื”ืชืืžื•ืชโ€ฌ โ€ซื™ืชืจืชโ€ฌ ,โ€ซื ื’ืจืขโ€ฌ โ€ซื”ืžื’ื•ื“ืจโ€ฌ โ€ซื”ืคืจื™ื˜โ€ฌ โ€ซื›ืืฉืจโ€ฌ .โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซื‘ืจื•ื•ื—โ€ฌ โ€ซืžื•ื›ืจื•ืชโ€ฌ
.โ€ซืžื•ืขื“โ€ฌ โ€ซื‘ืื•ืชื•โ€ฌ โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซื‘ืจื•ื•ื—โ€ฌ โ€ซืžื•ื›ืจืชโ€ฌ โ€ซื”ื•ืคื—ืชื”โ€ฌ
โ€ซื‘ืขโ€ฌ โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ .โ€ซื—โ€ฌ"โ€ซืžโ€ฌ
โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืœื“ื•ื—ื•ืชโ€ฌ โ€ซื‘ืื•ืจื™ืโ€ฌ
16
โ€ซื‘ืื•ืจโ€ฌ2:-โ€ซื”ื—ืฉื‘ื•ื ืื™ืชโ€ฌ โ€ซื”ืžื“ื™ื ื™ื•ืชโ€ฌ โ€ซืขื™ืงืจื™โ€ฌ()โ€ซื”ืžืฉืšโ€ฌ
.โ€ซื‘โ€ฌโ€ซืงื™ื™ืžื™ืโ€ฌ โ€ซื—ืฉื‘ื•ื ืื•ืชโ€ฌ โ€ซืœืชืงื ื™โ€ฌ โ€ซื•ืชื™ืงื•ื ื™ืโ€ฌ โ€ซื—ื“ืฉื™ืโ€ฌ โ€ซื›ืกืคื™โ€ฌ โ€ซื“ื™ื•ื•ื—โ€ฌ โ€ซืชืงื ื™โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืœืจืืฉื•ื ื”โ€ฌ โ€ซื™ื™ืฉื•ืโ€ฌ
1.โ€ซื™ื™ืฉื•ืโ€ฌโ€ซืฉืœโ€ฌ โ€ซืœืจืืฉื•ื ื”โ€ฌIFRS 15โ€“โ€ซื”ื›ื ืกื•ืชโ€ฌโ€ซืžื—ื•ื–ื™ืโ€ฌโ€ซืขืโ€ฌโ€ซืœืงื•ื—ื•ืชโ€ฌ
โ€ซืžืื™โ€ฌ โ€ซื‘ื—ื•ื“ืฉโ€ฌ2014โ€ซื”โ€ฌ โ€ซืคืจืกืโ€ฌ-IASBโ€ซืืชโ€ฌIFRS 15โ€“:โ€ซ(ืœื”ืœืŸโ€ฌ โ€ซืœืงื•ื—ื•ืชโ€ฌ โ€ซืขืโ€ฌ โ€ซืžื—ื•ื–ื™ืโ€ฌ โ€ซื”ื›ื ืกื•ืชโ€ฌ
โ€ซืืชโ€ฌ โ€ซื”ืžื—ืœื™ืฃโ€ฌ ,)"โ€ซื”ื—ื“ืฉโ€ฌ โ€ซ"ื”ืชืงืŸโ€ฌ18IAS,โ€ซื”ื›ื ืกื•ืชโ€ฌ11IASโ€ซื•ืืชโ€ฌ โ€ซื”ืงืžื”โ€ฌ โ€ซื—ื•ื–ื™โ€ฌ13IFRIC
,โ€ซืœืงื•ื—ื•ืชโ€ฌ โ€ซื ืืžื ื•ืชโ€ฌ โ€ซืชื›ื ื™ื•ืชโ€ฌ15IFRIC,โ€ซืžื‘ื ื™ืโ€ฌ โ€ซืœื”ืงืžืชโ€ฌ โ€ซื”ืกื›ืžื™ืโ€ฌ18IFRICโ€ซืฉืœโ€ฌ โ€ซื”ืขื‘ืจื•ืชโ€ฌ
โ€ซื•โ€ฌ โ€ซืžืœืงื•ื—ื•ืชโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ-31SICโ€ซื”ื›ื ืกื•ืชโ€ฌ-.โ€ซืคืจืกื•ืโ€ฌ โ€ซืฉื™ืจื•ืชื™โ€ฌ โ€ซื”ื›ื•ืœืœื•ืชโ€ฌ โ€ซื—ืœื™ืคื™ืŸโ€ฌ โ€ซืขืกืงืื•ืชโ€ฌ
โ€ซืขืโ€ฌ โ€ซืžื—ื•ื–ื™ืโ€ฌ โ€ซื”ื ื•ื‘ืขื•ืชโ€ฌ โ€ซื”ื›ื ืกื•ืชโ€ฌ โ€ซืขืœโ€ฌ โ€ซืฉื™ื—ื•ืœโ€ฌ โ€ซืฉืœื‘ื™ืโ€ฌ โ€ซื—ืžื™ืฉื”โ€ฌ โ€ซื‘ืŸโ€ฌ โ€ซืžื•ื“ืœโ€ฌ โ€ซืžืฆื™ื’โ€ฌ โ€ซื”ื—ื“ืฉโ€ฌ โ€ซื”ืชืงืŸโ€ฌ
:โ€ซืœืงื•ื—ื•ืชโ€ฌ
โ€ซืฉืœื‘โ€ฌ1-โ€ซื”ืœืงื•ื—โ€ฌ โ€ซืขืโ€ฌ โ€ซื”ื—ื•ื–ื”โ€ฌ โ€ซื–ื™ื”ื•ื™โ€ฌโ€ซื‘ืฉื™ื ื•ื™ื™ืโ€ฌ โ€ซื•ื˜ื™ืคื•ืœโ€ฌ โ€ซื—ื•ื–ื™ืโ€ฌ โ€ซืœืงื™ื‘ื•ืฅโ€ฌ โ€ซื”ืชื™ื™ื—ืกื•ืชโ€ฌ โ€ซืœืจื‘ื•ืชโ€ฌ ,
(modifications.โ€ซื‘ื—ื•ื–ื™ืโ€ฌ )
โ€ซืฉืœื‘โ€ฌ2-โ€ซื–ื™ื”ื•ื™โ€ฌโ€ซืžืกืคืจโ€ฌโ€ซื ืคืจื“ื•ืชโ€ฌ โ€ซื‘ื™ืฆื•ืขโ€ฌ โ€ซืžื—ื•ื™ื‘ื•ื™ื•ืชโ€ฌ(distinct)โ€ซื‘ื—ื•ื–ื”โ€ฌ.
โ€ซืฉืœื‘โ€ฌ3-โ€ซื”ืขืกืงื”โ€ฌ โ€ซืžื—ื™ืจโ€ฌ โ€ซืงื‘ื™ืขืชโ€ฌ,โ€ซืžื™ืžื•ืŸโ€ฌ โ€ซืจื›ื™ื‘โ€ฌ ,โ€ซืžืฉืชื ื”โ€ฌ โ€ซืœืชืžื•ืจื”โ€ฌ โ€ซื”ืชื™ื™ื—ืกื•ืชโ€ฌ โ€ซืœืจื‘ื•ืชโ€ฌ
โ€ซืฉืื™ื ืŸโ€ฌ โ€ซืชืžื•ืจื•ืชโ€ฌ ,โ€ซืžืฉืžืขื•ืชื™โ€ฌ.โ€ซืœืœืงื•ื—โ€ฌ โ€ซืฉืชืฉื•ืœืโ€ฌ โ€ซื•ืชืžื•ืจื”โ€ฌ โ€ซื‘ืžื–ื•ืžืŸโ€ฌ
โ€ซืฉืœื‘โ€ฌ4-โ€ซืœโ€ฌ โ€ซื”ืขืกืงื”โ€ฌ โ€ซืžื—ื™ืจโ€ฌ โ€ซื”ืงืฆืืชโ€ฌโ€ซื›ืœโ€ฌโ€ซื ืคืจื“ืชโ€ฌ โ€ซื‘ื™ืฆื•ืขโ€ฌ โ€ซืžื—ื•ื™ื‘ื•ืชโ€ฌโ€ซื”ืžื›ื™ืจื”โ€ฌ โ€ซืžื—ื™ืจโ€ฌ โ€ซื‘ืกื™ืกโ€ฌ โ€ซืขืœโ€ฌ
โ€ซื‘ืื•ืžื“ื ื™ืโ€ฌ โ€ซืื•โ€ฌ ,โ€ซื–ืžื™ื ื™ืโ€ฌ โ€ซื”ืโ€ฌ โ€ซืืโ€ฌ โ€ซื ืฆืคื™ืโ€ฌ โ€ซื‘ืžื—ื™ืจื™ืโ€ฌ โ€ซืฉื™ืžื•ืฉโ€ฌ โ€ซืชื•ืšโ€ฌ โ€ซื”ื ืคืจื“โ€ฌ โ€ซื”ื™ื—ืกื™โ€ฌ
.โ€ซื•ื”ืขืจื›ื•ืชโ€ฌ
โ€ซืฉืœื‘โ€ฌ5-โ€ซื‘ื”ื›ื ืกื”โ€ฌ โ€ซื”ื›ืจื”โ€ฌโ€ซื‘โ€ฌ โ€ซืขืžื™ื“ื”โ€ฌ โ€ซื‘ืขืชโ€ฌโ€ซื‘ื™ืฆื•ืขโ€ฌ โ€ซืžื—ื•ื™ื‘ื•ืชโ€ฌโ€ซืงื™ื•ืโ€ฌ โ€ซื‘ื™ืŸโ€ฌ โ€ซื”ื‘ื—ื ื”โ€ฌ โ€ซืชื•ืšโ€ฌ ,
โ€ซืžื—ื•ื™ื‘ื•ืชโ€ฌ.โ€ซื–ืžืŸโ€ฌ โ€ซืœืื•ืจืšโ€ฌ โ€ซืžื—ื•ื™ื‘ื•ืชโ€ฌ โ€ซืงื™ื•ืโ€ฌ โ€ซืœื‘ื™ืŸโ€ฌ โ€ซืžืกื•ื™ืโ€ฌ โ€ซื‘ืžื•ืขื“โ€ฌ
โ€ซืœืžืคืจืขโ€ฌ โ€ซื”ืชืงืŸโ€ฌ โ€ซื”ื•ืจืื•ืชโ€ฌ โ€ซืืชโ€ฌ โ€ซืœื™ื™ืฉืโ€ฌ โ€ซื‘ื—ืจื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ .โ€ซืืœื”โ€ฌ โ€ซื›ืกืคื™ื™ืโ€ฌ โ€ซื‘ื“ื•ื—ื•ืชโ€ฌ โ€ซืœืจืืฉื•ื ื”โ€ฌ โ€ซืžื™ื•ืฉืโ€ฌ โ€ซื”ืชืงืŸโ€ฌ
.โ€ซื”ืฉื•ื•ืื”โ€ฌ โ€ซืžืกืคืจื™โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืžื—ื“ืฉโ€ฌ โ€ซื”ืฆื’ื”โ€ฌ โ€ซื•ืœืœืโ€ฌ โ€ซืžืกื•ื™ืžื•ืชโ€ฌ โ€ซื”ืงืœื•ืชโ€ฌ โ€ซืขืโ€ฌโ€ซืืชโ€ฌ ,โ€ซื”ื™ืชืจโ€ฌ โ€ซื‘ื™ืŸโ€ฌ ,โ€ซื‘ื—ื ื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ
:โ€ซื”ื‘ืื™ืโ€ฌ โ€ซื”ื ื•ืฉืื™ืโ€ฌ
1)โ€ซืจื›ื™ื‘ื™ืโ€ฌ โ€ซืžืจื•ื‘ืชโ€ฌ โ€ซืขืกืงื”โ€ฌ-โ€ซืชื—ืชโ€ฌโ€ซื”ืชืงืŸโ€ฌโ€ซื”ื—ื“ืฉโ€ฌโ€ซื”ืงืฆืืชโ€ฌโ€ซื”ืชืžื•ืจื”โ€ฌโ€ซืชื‘ื•ืฆืขโ€ฌโ€ซื‘ืื•ืคืŸโ€ฌโ€ซื™ื—ืกื™โ€ฌ
โ€ซื‘ื”ืชื‘ืกืกโ€ฌโ€ซืขืœโ€ฌโ€ซืžื—ื™ืจโ€ฌโ€ซืžื›ื™ืจื”โ€ฌโ€ซื ืคืจื“ื™ืโ€ฌโ€ซืฉืœโ€ฌโ€ซื›ืœโ€ฌโ€ซืื—ื“โ€ฌโ€ซืžื”ืจื›ื™ื‘ื™ืโ€ฌโ€ซื‘ื“ื•ืžื”โ€ฌโ€ซืœโ€ฌโ€ซื”ืงืฆืืชโ€ฌ โ€ซืื•ืคืŸโ€ฌ
โ€ซื”ืžื‘ื•ืฆืขโ€ฌ โ€ซื”ืฉื•ื ื™ืโ€ฌ โ€ซื”ืจื›ื™ื‘ื™ืโ€ฌ โ€ซื‘ื™ืŸโ€ฌ โ€ซื”ืชืžื•ืจื”โ€ฌโ€ซืชื—ืชโ€ฌโ€ซื”ืชืงื ื™ืโ€ฌโ€ซื”ื ื•ื›ื—ื™ื™ืโ€ฌ.
2)โ€ซื‘ืืฉืจืื™โ€ฌ โ€ซื”ืžื‘ื•ืฆืขื•ืชโ€ฌ โ€ซืขืกืงืื•ืชโ€ฌ-โ€ซืชื ืื™โ€ฌ โ€ซืœืœืงื•ื—โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืžืขื ื™ืงื”โ€ฌ โ€ซืžื”ืขืกืงืื•ืชโ€ฌ โ€ซื‘ื—ืœืงโ€ฌ
โ€ซื”ืกื›ื•ืโ€ฌ โ€ซืœืคื™โ€ฌ โ€ซื‘ื”ื›ื ืกื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืžื›ื™ืจื”โ€ฌ โ€ซืืœื•โ€ฌ โ€ซื‘ืžืงืจื™ืโ€ฌ .โ€ซืžืฉื ื”โ€ฌ โ€ซืืจื•ื›ื”โ€ฌ โ€ซืœืชืงื•ืคื”โ€ฌ โ€ซืืฉืจืื™โ€ฌ
โ€ซืื•โ€ฌ โ€ซื”ืกื—ื•ืจื”โ€ฌ โ€ซืงื‘ืœืชโ€ฌ โ€ซื‘ืžื•ืขื“โ€ฌ โ€ซื‘ืžื–ื•ืžืŸโ€ฌ โ€ซื”ืœืงื•ื—โ€ฌ โ€ซืžืฉืœืโ€ฌ โ€ซืฉื”ื™ื”โ€ฌ โ€ซื”ืžื—ื™ืจโ€ฌ โ€ซืืชโ€ฌ โ€ซื”ืžืฉืงืฃโ€ฌ
.โ€ซืžื™ืžื•ืŸโ€ฌ โ€ซื”ื›ื ืกื•ืชโ€ฌ โ€ซื‘ืžืกื’ืจืชโ€ฌ โ€ซืžื•ื›ืจืชโ€ฌ โ€ซื•ื”ื™ืชืจื”โ€ฌ โ€ซื”ืฉื™ืจื•ืชโ€ฌ
โ€ซืืจื•ืšโ€ฌ โ€ซืœื–ืžืŸโ€ฌ โ€ซืžืงื“ืžื•ืชโ€ฌ โ€ซืงื‘ืœืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื‘ืžืงืจื™ืโ€ฌโ€ซื‘ื’โ€ฌโ€ซืฉโ€ฌ โ€ซื™ืŸโ€ฌโ€ซื”โ€ฌ โ€ซืžืกืคืงืชโ€ฌ โ€ซืื•ืชื•โ€ฌ โ€ซืขืชื™ื“ื™โ€ฌ โ€ซื™ืจื•ืชโ€ฌโ€ซื—ื‘ืจื”โ€ฌ,
โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฆื•ื‘ืจืชโ€ฌโ€ซืจื™ื‘ื™ืชโ€ฌโ€ซืžื™ืžื•ืŸโ€ฌ โ€ซื‘ื”ื•ืฆืืชโ€ฌ โ€ซื•ืžื›ื™ืจื”โ€ฌโ€ซืชืงื•ืคืชโ€ฌ โ€ซืœืื•ืจืšโ€ฌ โ€ซื”ืžืงื“ืžื•ืชโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ
โ€ซื•ื–ืืชโ€ฌ โ€ซื”ืฆืคื•ื™ื”โ€ฌ โ€ซื”ื”ืชืงืฉืจื•ืชโ€ฌโ€ซื›ืืฉืจโ€ฌโ€ซืžืฉืžืขื•ืชื™โ€ฌ โ€ซืžื™ืžื•ืŸโ€ฌ โ€ซืจื›ื™ื‘โ€ฌ โ€ซื‘ื—ื•ื–ื”โ€ฌ โ€ซืงื™ื™ืโ€ฌ.โ€ซืžื™ืžื•ืฉโ€ฌ โ€ซืขืโ€ฌ
โ€ซื”ืžืงื“ืžื•ืชโ€ฌโ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืžื›ื™ืจื”โ€ฌโ€ซืฉื ืฆื‘ืจื”โ€ฌ โ€ซื‘ืจื™ื‘ื™ืชโ€ฌโ€ซื›ื—ืœืงโ€ฌโ€ซืžืฉื™ืจื•ืชื™ืโ€ฌ โ€ซืžื”ื”ื›ื ืกื•ืชโ€ฌ.
โ€ซืคื™โ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ืืคืฉืจื™ืชโ€ฌ โ€ซื‘ื”ืงืœื”โ€ฌ โ€ซื‘ื—ืจื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌโ€ซืžืจื›ื™ื‘โ€ฌ โ€ซืืชโ€ฌ โ€ซืชืคืจื™ื“โ€ฌ โ€ซืœืโ€ฌ โ€ซื”ื™ืโ€ฌ โ€ซืœืคื™ื”โ€ฌ โ€ซื”ืชืงืŸโ€ฌ
โ€ซื•ืชื›ื™ืจโ€ฌ โ€ซืžืฉื ื”โ€ฌ โ€ซืงืฆืจื”โ€ฌ โ€ซืœืชืงื•ืคื”โ€ฌ โ€ซื”ื™ื ืŸโ€ฌ โ€ซื”ืืฉืจืื™โ€ฌ โ€ซืชื ืื™โ€ฌ โ€ซื‘ื”ืŸโ€ฌ โ€ซื‘ืขืกืงืื•ืชโ€ฌ โ€ซื”ืืฉืจืื™โ€ฌ
โ€ซื‘ืžื•ืขื“โ€ฌ โ€ซืฉื™ืœืโ€ฌ โ€ซื”ืœืงื•ื—โ€ฌ โ€ซืืโ€ฌ โ€ซื’ืโ€ฌ โ€ซื‘ื”ืกื›ืโ€ฌ โ€ซืฉื ืงื‘ืขโ€ฌ โ€ซื”ืชืžื•ืจื”โ€ฌ โ€ซืœืกื›ื•ืโ€ฌ โ€ซื‘ื”ืชืืโ€ฌ โ€ซื‘ื”ื›ื ืกื”โ€ฌ
.โ€ซื”ืฉื™ืจื•ืชโ€ฌ โ€ซืื•โ€ฌ โ€ซื”ืกื—ื•ืจื”โ€ฌ โ€ซืงื‘ืœืชโ€ฌ โ€ซืžืžื•ืขื“โ€ฌ โ€ซื™ื•ืชืจโ€ฌ โ€ซืžืื•ื—ืจโ€ฌ
โ€ซื‘ืขโ€ฌ โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ .โ€ซื—โ€ฌ"โ€ซืžโ€ฌ
โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืœื“ื•ื—ื•ืชโ€ฌ โ€ซื‘ืื•ืจื™ืโ€ฌ
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โ€ซื‘ืื•ืจโ€ฌ2:-โ€ซื”ื—ืฉื‘ื•ื ืื™ืชโ€ฌ โ€ซื”ืžื“ื™ื ื™ื•ืชโ€ฌ โ€ซืขื™ืงืจื™โ€ฌโ€ซ(ื”ืžืฉืšโ€ฌ)
3)โ€ซืชืžื•ืจื”โ€ฌโ€ซืžืฉืชื ื”โ€ฌ-โ€ซื”โ€ฌโ€ซื—ื‘ืจื”โ€ฌโ€ซืขืโ€ฌ โ€ซื—ื•ื–ื”โ€ฌ โ€ซืœื›ืœโ€ฌ โ€ซื‘ื ืคืจื“โ€ฌ โ€ซื”ืขืกืงื”โ€ฌ โ€ซืžื—ื™ืจโ€ฌ โ€ซืืชโ€ฌ โ€ซืœืงื‘ื•ืขโ€ฌ โ€ซื ื“ืจืฉืชโ€ฌ
โ€ซื”โ€ฌ ,โ€ซื–ื”โ€ฌ โ€ซื“ืขืชโ€ฌ โ€ซืฉื™ืงื•ืœโ€ฌ โ€ซื”ืคืขืœืชโ€ฌ โ€ซื‘ืขืชโ€ฌ .โ€ซืœืงื•ื—โ€ฌโ€ซื—ื‘ืจื”โ€ฌโ€ซืชืžื•ืจื”โ€ฌ โ€ซื›ืœโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื”ืฉืคืขื”โ€ฌ โ€ซืืชโ€ฌ โ€ซืžืขืจื™ื›ื”โ€ฌ
( โ€ซืฉื™ื ื•ื™ื™ืโ€ฌ ,โ€ซืงื ืกื•ืชโ€ฌ ,โ€ซื‘ื”ื ื—ื•ืชโ€ฌ โ€ซื‘ื”ืชื—ืฉื‘โ€ฌ ,โ€ซื‘ื—ื•ื–ื”โ€ฌ โ€ซืžืฉืชื ื”โ€ฌvariationsโ€ซื•ื›ืŸโ€ฌ โ€ซืชื‘ื™ืขื•ืชโ€ฌ ,)
.โ€ซื‘ืžื–ื•ืžืŸโ€ฌ โ€ซืฉืœืโ€ฌ โ€ซืชืžื•ืจื”โ€ฌโ€ซื”โ€ฌ ,โ€ซื”ืžืฉืชื ื”โ€ฌ โ€ซื”ืชืžื•ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื”ืฉืคืขื”โ€ฌ โ€ซื‘ืงื‘ื™ืขืชโ€ฌโ€ซื—ื‘ืจื”โ€ฌ
โ€ซื‘ื“โ€ฌ โ€ซืžืฉืชืžืฉืชโ€ฌโ€ซื›ืœืœโ€ฌ โ€ซืจืšโ€ฌโ€ซืžื—ื™ืจโ€ฌ โ€ซืœืคื™ื”โ€ฌ ,โ€ซื‘ืชืงืŸโ€ฌ โ€ซื”ืžืฆื•ื™ื ืชโ€ฌ "โ€ซื‘ื™ื•ืชืจโ€ฌ โ€ซื”ืกื‘ื™ืจโ€ฌ โ€ซ"ื”ืกื›ื•ืโ€ฌ โ€ซื‘ืฉื™ื˜ืชโ€ฌ
โ€ซืกื›ื•ืžื™โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื‘ืชื—ื•ืโ€ฌ โ€ซื‘ื™ื•ืชืจโ€ฌ โ€ซื”ืกื‘ื™ืจโ€ฌ โ€ซืฉื”ื•ืโ€ฌ โ€ซื”ื™ื—ื™ื“โ€ฌ โ€ซื‘ืกื›ื•ืโ€ฌ โ€ซื‘ื”ืชื—ืฉื‘โ€ฌ โ€ซื ืงื‘ืขโ€ฌ โ€ซื”ืขืกืงื”โ€ฌ
.โ€ซื‘ื—ื•ื–ื”โ€ฌ โ€ซืืคืฉืจื™ื™ืโ€ฌ โ€ซืชืžื•ืจื”โ€ฌโ€ซื”ื—ื‘ืจื”โ€ฌโ€ซืืโ€ฌ โ€ซืจืงโ€ฌ ,โ€ซืžืฉืชื ื”โ€ฌ โ€ซืชืžื•ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืกื›ื•ืžื™ืโ€ฌ โ€ซื›ื•ืœืœืชโ€ฌ
โ€ซื™ืชืจื—ืฉโ€ฌ โ€ซืœืโ€ฌ โ€ซืฉื”ื•ื›ืจื•โ€ฌ โ€ซื”ื”ื›ื ืกื•ืชโ€ฌ โ€ซื‘ืกื›ื•ืโ€ฌ โ€ซืžืฉืžืขื•ืชื™โ€ฌ โ€ซืฉื‘ื™ื˜ื•ืœโ€ฌ โ€ซื’ื‘ื•ื”ื”โ€ฌ โ€ซื‘ืจืžื”โ€ฌ โ€ซืฆืคื•ื™โ€ฌ
โ€ซื”ื•ื“ืื•ืชโ€ฌ โ€ซืื™โ€ฌ โ€ซื›ืืฉืจโ€ฌ.โ€ซืžื›ืŸโ€ฌ โ€ซืœืื—ืจโ€ฌ โ€ซืชืชื‘ืจืจโ€ฌ โ€ซื”ืชืžื•ืจื”โ€ฌ โ€ซืœื”ืฉืชื ื•ืชโ€ฌ โ€ซื”ืงืฉื•ืจื”โ€ฌ
4)โ€ซื—ื•ื–ื”โ€ฌ โ€ซื”ืฉื’ืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซืชื•ืกืคืชื™ื•ืชโ€ฌ โ€ซืขืœื•ื™ื•ืชโ€ฌ-โ€ซืขืโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืžื”ื—ื•ื–ื™ืโ€ฌ โ€ซื—ืœืงโ€ฌ โ€ซื”ืฉื’ืชโ€ฌ โ€ซืขื‘ื•ืจโ€ฌ
โ€ซืœืชืงืŸโ€ฌ โ€ซื‘ื”ืชืืโ€ฌ .)โ€ซืžื›ื™ืจื”โ€ฌ โ€ซืขืžืœื•ืชโ€ฌ โ€ซ(ืœืžืฉืœโ€ฌ โ€ซืชื•ืกืคืชื™ื•ืชโ€ฌ โ€ซื‘ืขืœื•ื™ื•ืชโ€ฌ โ€ซื ื•ืฉืืชโ€ฌ โ€ซื”ื™ืโ€ฌ โ€ซืœืงื•ื—ื•ืชื™ื”โ€ฌ
โ€ซื”ื™ื•โ€ฌ โ€ซื•ืฉืœืโ€ฌ โ€ซื”ืœืงื•ื—โ€ฌ โ€ซืขืโ€ฌ โ€ซื”ื—ื•ื–ื”โ€ฌ โ€ซืืชโ€ฌ โ€ซืœื”ืฉื™ื’โ€ฌ โ€ซืžื ืชโ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ืชื”ื•ื•โ€ฌ โ€ซืืฉืจโ€ฌ โ€ซืขืœื•ื™ื•ืชโ€ฌ ,โ€ซื”ื—ื“ืฉโ€ฌ
โ€ซื”ื—ื•ื–ื”โ€ฌ โ€ซืืโ€ฌ โ€ซืœื”โ€ฌ โ€ซืžืชื”ื•ื•ืชโ€ฌโ€ซื›ื ื›ืกโ€ฌ โ€ซื™ื•ื›ืจื•โ€ฌ ,โ€ซืœื”ืฉื™ื‘ืŸโ€ฌ โ€ซืžืฆืคื”โ€ฌ โ€ซื•ืฉื”ื—ื‘ืจื”โ€ฌ โ€ซืžื•ืฉื’โ€ฌ โ€ซื”ื™ื”โ€ฌ โ€ซืœืโ€ฌ
โ€ซื‘ืžืกื’ืจืชโ€ฌ โ€ซืฉื™ืกื•ืคืงื•โ€ฌ โ€ซื”ืฉื™ืจื•ืชื™ืโ€ฌ โ€ซืžืชืŸโ€ฌ โ€ซืขืโ€ฌ โ€ซืขืงื‘ื™โ€ฌ โ€ซืฉื”ื•ืโ€ฌ โ€ซืฉื™ื˜ืชื™โ€ฌ โ€ซื‘ืกื™ืกโ€ฌ โ€ซืขืœโ€ฌ โ€ซื•ื™ื•ืคื—ืชื•โ€ฌ
.โ€ซื”ืกืคืฆื™ืคื™โ€ฌ โ€ซื”ื—ื•ื–ื”โ€ฌ
โ€ซื”ื“ื•ื—ื•ืชโ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ืฉืคืขื”โ€ฌ โ€ซื”ื™ื™ืชื”โ€ฌ โ€ซืœืโ€ฌ โ€ซื•ืœื™ื™ืฉื•ืžื•โ€ฌ โ€ซื”ื—ื“ืฉโ€ฌ โ€ซื”ืชืงืŸโ€ฌ โ€ซื™ื™ืฉื•ืโ€ฌ โ€ซื”ืฉืœื›ื•ืชโ€ฌ โ€ซืืชโ€ฌ โ€ซื‘ื—ื ื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ
.โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ
2.โ€ซื™ื™ืฉื•ืโ€ฌโ€ซืฉืœโ€ฌ โ€ซืœืจืืฉื•ื ื”โ€ฌIFRS 9โ€“โ€ซืžื›ืฉื™ืจื™ืโ€ฌโ€ซืคื™ื ื ืกื™ืโ€ฌ
โ€ซื™ื•ืœื™โ€ฌ โ€ซื‘ื—ื•ื“ืฉโ€ฌ2014โ€ซื”โ€ฌ โ€ซืคืจืกืโ€ฌโ€“IASBโ€ซืฉืœโ€ฌ โ€ซื•ื”ืกื•ืคื™โ€ฌ โ€ซื”ืžืœืโ€ฌ โ€ซื”ื ื•ืกื—โ€ฌ โ€ซืืชโ€ฌIFRS 9โ€“โ€ซืžื›ืฉื™ืจื™ืโ€ฌ
โ€ซืคื™ื ื ืกื™ืโ€ฌโ€ซืืชโ€ฌ โ€ซื”ืžื—ืœื™ืฃโ€ฌ ,IAS 39โ€“:โ€ซืคื™ื ื ืกื™ืโ€ฌ โ€ซืžื›ืฉื™ืจื™ืโ€ฌ.โ€ซื•ืžื“ื™ื“ื”โ€ฌ โ€ซื”ื›ืจื”โ€ฌIFRS 9" :โ€ซ(ืœื”ืœืŸโ€ฌโ€ซื”ืชืงืŸโ€ฌ
โ€ซื”ื—ื“ืฉโ€ฌโ€ซืžืชืžืงื“โ€ฌ )"โ€ซื—ืœโ€ฌ โ€ซื•ื”ื•ืโ€ฌ โ€ซืคื™ื ื ืกื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื•ื‘ืžื“ื™ื“ื”โ€ฌ โ€ซื‘ืกื™ื•ื•ื’โ€ฌ โ€ซื‘ืขื™ืงืจโ€ฌโ€ซืขืœโ€ฌโ€ซื”ื ื›ืกื™ืโ€ฌ โ€ซื›ืœโ€ฌ
โ€ซืฉื‘ืชื—ื•ืœืชโ€ฌ โ€ซื”ืคื™ื ื ืกื™ืโ€ฌIAS 39.
โ€ซื”ืชืงืŸโ€ฌโ€ซื”ื—ื“ืฉโ€ฌโ€ซืžื™ื•ืฉืโ€ฌโ€ซืืœื”โ€ฌ โ€ซื›ืกืคื™ื™ืโ€ฌ โ€ซื‘ื“ื•ื—ื•ืชโ€ฌ โ€ซืœืจืืฉื•ื ื”โ€ฌโ€ซื”ื•ืจืื•ืชโ€ฌ โ€ซืืชโ€ฌ โ€ซืœื™ื™ืฉืโ€ฌ โ€ซื‘ื—ืจื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ ,
โ€ซื‘ื™ืŸโ€ฌ โ€ซื”ืคืจืฉโ€ฌ โ€ซื‘ื›ืœโ€ฌ โ€ซืžื›ื™ืจื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ .โ€ซื”ืฉื•ื•ืื”โ€ฌ โ€ซืžืกืคืจื™โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืžื—ื“ืฉโ€ฌ โ€ซื”ืฆื’ื”โ€ฌ โ€ซืœืœืโ€ฌ โ€ซืœืžืคืจืขโ€ฌ โ€ซื”ืชืงืŸโ€ฌ
โ€ซืฉืœโ€ฌ โ€ซื”ืคืชื™ื—ื”โ€ฌ โ€ซื‘ื™ืชืจืชโ€ฌ โ€ซืœืจืืฉื•ื ื”โ€ฌ โ€ซื”ื™ื™ืฉื•ืโ€ฌ โ€ซื‘ืžื•ืขื“โ€ฌ โ€ซื‘ืกืคืจื™ืโ€ฌ โ€ซื”ืขืจืšโ€ฌ โ€ซืœื‘ื™ืŸโ€ฌ โ€ซื”ืงื•ื“ืโ€ฌ โ€ซื‘ืกืคืจื™ืโ€ฌ โ€ซื”ืขืจืšโ€ฌ
โ€ซื”ืฉืคืขืชโ€ฌ .โ€ซื”ืขื•ื“ืคื™ืโ€ฌโ€ซื”โ€ฌ โ€ซื“ื•ื—ื•ืชื™ื”โ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ื—ื“ืฉโ€ฌ โ€ซื”ืชืงืŸโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื™ื™ืฉื•ืžื•โ€ฌโ€ซื”ื™ื ื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื›ืกืคื™ื™ืโ€ฌ
:โ€ซื›ื“ืœืงืžืŸโ€ฌ
โ€ซืกื™ื•ื•ื’โ€ฌโ€ซื•ืžื“ื™ื“ื”โ€ฌ
1).โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซื ืžื“ื“ื•ืชโ€ฌ โ€ซืืฉืจโ€ฌ โ€ซื‘ืžื ื™ื•ืชโ€ฌ โ€ซื”ืฉืงืขื•ืชโ€ฌ โ€ซืžืกืคืจโ€ฌ โ€ซืœื—ื‘ืจื”โ€ฌ
โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซืืœื”โ€ฌ โ€ซื”ืฉืงืขื•ืชโ€ฌ โ€ซื•ืœืžื“ื•ื“โ€ฌ โ€ซืœื”ืžืฉื™ืšโ€ฌ โ€ซืžืชื›ื•ื•ื ืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ
โ€ซื”ืžืกื•ื•ื’ื•ืชโ€ฌ โ€ซื‘ืžื ื™ื•ืชโ€ฌ โ€ซื”ืฉืงืขื•ืชโ€ฌ โ€ซืžืกืคืจโ€ฌ โ€ซืœื—ื‘ืจื”โ€ฌ ,โ€ซื‘ื ื•ืกืฃโ€ฌ .โ€ซื”ื—ื“ืฉโ€ฌ โ€ซื”ืชืงืŸโ€ฌ โ€ซื”ื•ืจืื•ืชโ€ฌ โ€ซืชื—ืชโ€ฌ โ€ซื’ืโ€ฌ
โ€ซื–โ€ฌ โ€ซื›"ื”ืฉืงืขื•ืชโ€ฌโ€ซืโ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื›ืืฉืจโ€ฌ "โ€ซืœืžื›ื™ืจื”โ€ฌ โ€ซืžื™ื ื•ืชโ€ฌโ€ซื‘ืขื‘ืจโ€ฌ โ€ซื ื–ืงืฃโ€ฌ โ€ซืืœื•โ€ฌ โ€ซื”ืฉืงืขื•ืชโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซื”ืคืกื“โ€ฌ โ€ซื•โ€ฌ
โ€ซื”ื—ื‘ืจื”โ€ฌ ,โ€ซืื—ืจโ€ฌ โ€ซื›ื•ืœืœโ€ฌ โ€ซืœืจื•ื•ื—โ€ฌโ€ซืžื•ื“ื“ืชโ€ฌ,โ€ซื”ื—ื“ืฉโ€ฌ โ€ซื”ืชืงืŸโ€ฌ โ€ซื”ื•ืจืื•ืชโ€ฌ โ€ซืชื—ืชโ€ฌ ,โ€ซืืœื•โ€ฌ โ€ซื”ืฉืงืขื•ืชโ€ฌ
โ€ซืœืžื›ื™ืจื”โ€ฌ โ€ซื–ืžื™ื ื•ืชโ€ฌ โ€ซื”ืฉืงืขื•ืชโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซื”ื”ื•ืŸโ€ฌ โ€ซืงืจืŸโ€ฌ โ€ซื™ืชืจืชโ€ฌ .โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ
โ€ซืœื™ื•ืโ€ฌ31โ€ซื‘ื“ืฆืžื‘ืจโ€ฌ2017โ€ซื‘ืกืšโ€ฌ1,705โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืจื•ื•ื—โ€ฌ โ€ซืœื™ืชืจืชโ€ฌ โ€ซืกื•ื•ื’ื”โ€ฌ ,โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌ
.โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื”ื•ืŸโ€ฌ โ€ซืกืšโ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ืฉืคืขื”โ€ฌ โ€ซืœืœืโ€ฌ
โ€ซื‘ืขโ€ฌ โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ .โ€ซื—โ€ฌ"โ€ซืžโ€ฌ
โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืœื“ื•ื—ื•ืชโ€ฌ โ€ซื‘ืื•ืจื™ืโ€ฌ
18
โ€ซื‘ืื•ืจโ€ฌ2:-โ€ซื”ื—ืฉื‘ื•ื ืื™ืชโ€ฌ โ€ซื”ืžื“ื™ื ื™ื•ืชโ€ฌ โ€ซืขื™ืงืจื™โ€ฌโ€ซ(ื”ืžืฉืšโ€ฌ)
2)โ€ซื ื˜ื•โ€ฌ โ€ซืžื”ื”ืฉืงืขื”โ€ฌ โ€ซื—ืœืงโ€ฌ โ€ซืžื”ื•ื•ืชโ€ฌ โ€ซื‘ืžื”ื•ืชโ€ฌ โ€ซืืฉืจโ€ฌ โ€ซื›ืœื•ืœื•ืชโ€ฌ โ€ซืœื—ื‘ืจื•ืชโ€ฌ โ€ซื”ืœื•ื•ืื•ืชโ€ฌ โ€ซืœื—ื‘ืจื”โ€ฌ
โ€ซืœื™ื•ืโ€ฌ โ€ซื”ื "ืœโ€ฌ โ€ซื”ื”ืœื•ื•ืื•ืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื‘ืกืคืจื™ืโ€ฌ โ€ซืขืจื›ืŸโ€ฌ .โ€ซื”ื›ืœื•ืœื”โ€ฌ โ€ซื‘ื—ื‘ืจื”โ€ฌ31,โ€ซื‘ื“ืฆืžื‘ืจโ€ฌ2017โ€ซื”ื™ื ื•โ€ฌ
10,231โ€ซื”ื•ืจืื•ืชโ€ฌ โ€ซืชื—ืชโ€ฌ .โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌโ€ซื”ื—ื“ืฉโ€ฌ โ€ซื”ืชืงืŸโ€ฌ,โ€ซื ืžื“ื“ื•ืชโ€ฌ โ€ซืืœื•โ€ฌ โ€ซืžื”ืœื•ื•ืื•ืชโ€ฌ โ€ซื—ืœืงโ€ฌ
โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ
โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ,โ€ซืžื‘ื—ืŸโ€ฌ โ€ซืืชโ€ฌ โ€ซืžืงื™ื™ืžื•ืชโ€ฌ โ€ซืื™ื ืŸโ€ฌ โ€ซืืœื•โ€ฌ โ€ซื•ื”ืœื•ื•ืื•ืชโ€ฌ โ€ซืžืื—ืจโ€ฌ
โ€ซื”ื—ื“ืฉโ€ฌ โ€ซื‘ืชืงืŸโ€ฌ โ€ซื›ื”ื’ื“ืจืชื•โ€ฌ โ€ซื•ื”ืจื™ื‘ื™ืชโ€ฌ โ€ซื”ืงืจืŸโ€ฌโ€ซื”ื”ืœื•ื•ืื•ืชโ€ฌ โ€ซืžื“ื™ื“ืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืฉื™ื ื•ื™โ€ฌ โ€ซื”ืฉืคืขืชโ€ฌ .
โ€ซืœื™ื•ืโ€ฌ โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซืœืฉื•ื•ื™โ€ฌ โ€ซืžื•ืคื—ืชืชโ€ฌ โ€ซืžืขืœื•ืชโ€ฌ1โ€ซื‘ื™ื ื•ืืจโ€ฌ2018โ€ซืงื™ื˜ื•ืŸโ€ฌ โ€ซื”ื™ื ื”โ€ฌ
โ€ซื”ื”ืฉืงืขื”โ€ฌ โ€ซื‘ื™ืชืจืชโ€ฌโ€ซื‘ืกืšโ€ฌ113โ€ซื‘ืกืšโ€ฌ โ€ซื”ื ื“ื—ื™ืโ€ฌ โ€ซื”ืžืกื™ืโ€ฌ โ€ซื‘ื™ืชืจื•ืชโ€ฌ โ€ซื’ื™ื“ื•ืœโ€ฌ ,โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌ26
โ€ซื‘ืกืšโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืจื•ื•ื—โ€ฌ โ€ซื‘ื™ืชืจืชโ€ฌ โ€ซืงื™ื˜ื•ืŸโ€ฌ โ€ซื•ื›ืŸโ€ฌ โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌ87.โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌ
โ€ซื‘โ€ฌโ€ซื“ื•ื—ื•ืชโ€ฌโ€ซื”ืžืื•ื—ื“ื™ืโ€ฌโ€ซืขืœโ€ฌโ€ซื”ืžืฆื‘โ€ฌโ€ซื”ื›ืกืคื™โ€ฌ
โ€ซืฉื“ื•ื•ื—โ€ฌ โ€ซื›ืคื™โ€ฌ
โ€ซื‘ืขื‘ืจโ€ฌโ€ซื”ืฉื™ื ื•ื™โ€ฌ
โ€ซืœโ€ฌ โ€ซื‘ื”ืชืืโ€ฌ-
IFRS 9
โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌ
โ€ซืœื™ื•ืโ€ฌ31โ€ซื‘ื“ืฆืžื‘ืจโ€ฌ,2017
โ€ซื ื›ืกื™ืโ€ฌโ€ซืœืโ€ฌโ€ซืฉื•ื˜ืคื™ืโ€ฌ
โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌโ€ซืœืžื›ื™ืจื”โ€ฌ โ€ซื–ืžื™ื ื™ืโ€ฌ
โ€ซืื—ืจโ€ฌ โ€ซื›ื•ืœืœโ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ18,054(18,054)-
โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซื”ื ืžื“ื“ื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ
โ€ซื•ื”ืคืกื“โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ-18,05418,054
โ€ซื‘ื—ื‘ืจื•ืชโ€ฌ โ€ซื”ืฉืงืขื•ืชโ€ฌโ€ซืœืคื™โ€ฌ โ€ซื”ืžื˜ื•ืคืœื•ืชโ€ฌ
โ€ซื”ืžืื–ื ื™โ€ฌ โ€ซื”ืฉื•ื•ื™โ€ฌ โ€ซืฉื™ื˜ืชโ€ฌ10,321(113)10,208
โ€ซืžืกื™ืโ€ฌโ€ซื ื“ื—ื™ืโ€ฌ-2626
โ€ซื”ื•ืŸโ€ฌโ€ซืขืฆืžื™โ€ฌ
โ€ซืจื•ื•ื—โ€ฌ โ€ซื™ืชืจืชโ€ฌ)โ€ซ(ื”ืคืกื“โ€ฌ-(1,818)(1,818)
โ€ซื–ืžื™ื ื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซื”ื•ืŸโ€ฌ โ€ซืงืจืŸโ€ฌ
โ€ซืœืžื›ื™ืจื”โ€ฌ(1,705)1,705-
โ€ซื‘ืขโ€ฌ โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ .โ€ซื—โ€ฌ"โ€ซืžโ€ฌ
โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืœื“ื•ื—ื•ืชโ€ฌ โ€ซื‘ืื•ืจื™ืโ€ฌ
19
โ€ซื‘โ€ฌโ€ซืื•ืจโ€ฌ3:-โ€ซืคืขื™ืœื•ืชโ€ฌ โ€ซืžื’ื–ืจื™โ€ฌ
โ€ซื‘ืืจื‘ืขโ€ฌ โ€ซืคื•ืขืœืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌโ€ซื”โ€ฌ:โ€ซืคืขื™ืœื•ืชโ€ฌ โ€ซืžื’ื–ืจื™โ€ฌ
.โ€ซืโ€ฌโ€ซืžื’ื–ืจโ€ฌโ€ซื’ืœื•ื‘ืœโ€ฌ โ€ซืžืจโ€ฌ
โ€ซืžื’ื–ืจโ€ฌโ€ซื’ืœื•ื‘ืœโ€ฌ โ€ซืžืจโ€ฌโ€ซืชืฉืชื™ื•ืชโ€ฌ โ€ซืขืœโ€ฌ โ€ซื‘ื“ื’ืฉโ€ฌ โ€ซื•ื‘ื”ื˜ืžืขืชืโ€ฌ โ€ซื‘ืขื•ืœืโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืžื•ืฆืจื™โ€ฌ โ€ซื›ืœืœโ€ฌ โ€ซื‘ืžื›ื™ืจืชโ€ฌ โ€ซืขื•ืกืงโ€ฌ
โ€ซื”ืžื•ืœื“ืชโ€ฌ โ€ซื‘ื™ื˜ื—ื•ืŸโ€ฌ โ€ซืคืจื•ื™ืงื˜ื™โ€ฌ ,โ€ซืชืงืฉื•ืจืชโ€ฌโ€ซื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืคืขื™ืœื•ืชโ€ฌ โ€ซืขื™ืงืจโ€ฌ .โ€ซืกื™ื™ื‘ืจโ€ฌ โ€ซื•ื”ื’ื ืชโ€ฌ โ€ซืžื•ื“ื™ืขื™ืŸโ€ฌ ,โ€ซืžื’ื–ืจโ€ฌโ€ซืžืจื•ื›ื–ืชโ€ฌ
.โ€ซื”ืจื—ื•ืงโ€ฌ โ€ซื•ื”ืžื–ืจื—โ€ฌ โ€ซืืคืจื™ืงื”โ€ฌ ,โ€ซื”ืœื˜ื™ื ื™ืชโ€ฌ โ€ซืืžืจื™ืงื”โ€ฌ โ€ซื‘ืžื“ื™ื ื•ืชโ€ฌ
.โ€ซื‘โ€ฌโ€ซืžื’ื–ืจโ€ฌโ€ซื™ืฉืจืืœโ€ฌ โ€ซืžืจโ€ฌ
โ€ซืžื’ื–ืจโ€ฌโ€ซื•ืขื•ืกืงโ€ฌ โ€ซื™ืฉืจืืœโ€ฌ โ€ซื‘ืžื“ื™ื ืชโ€ฌ โ€ซืคื•ืขืœโ€ฌ โ€ซื™ืฉืจืืœโ€ฌ โ€ซืžืจโ€ฌโ€ซื‘โ€ฌ โ€ซื‘ืขื™ืงืจโ€ฌโ€ซืคืขื™ืœื•ืชโ€ฌโ€ซืชืงืฉื•ืจืชโ€ฌ โ€ซืชืฉืชื™ื•ืชโ€ฌ โ€ซืคืจื™ืกืชโ€ฌ,
โ€ซืžืชืงื ื™โ€ฌDATA CENTER,โ€ซืชืงืฉื•ืจืชโ€ฌ โ€ซืจืฉืชื•ืชโ€ฌโ€ซื”ืงืžืชโ€ฌโ€ซืžืชื’ื™ืโ€ฌโ€ซืชืฉืชื™ืชโ€ฌ โ€ซืคืจื•ื™ืงื˜โ€ฌ ,INDOORโ€ซื•โ€ฌ-
OUTDOORโ€ซื‘ื˜ื•ื—ื”โ€ฌ โ€ซืœืขื™ืจโ€ฌ โ€ซืคืชืจื•ื ื•ืชโ€ฌ ,โ€ซืคืกโ€ฌ โ€ซืจื—ื‘ืชโ€ฌ โ€ซื•ืชืงืฉื•ืจืชโ€ฌ โ€ซืื•ืคื˜ื™ื™ืโ€ฌ โ€ซืกื™ื‘ื™ืโ€ฌ โ€ซืชืฉืชื™ื•ืชโ€ฌ โ€ซื›ื•ืœืœโ€ฌ
โ€ซืคืชืจื•ื ื•ืชโ€ฌ ,โ€ซืฉืœื™ื˜ื”โ€ฌ โ€ซื•ื—ื“ืจื™โ€ฌ โ€ซืžื•ืงื“ื™ืโ€ฌ โ€ซื”ืงืžืชโ€ฌ ,โ€ซื•ื—ื›ืžื”โ€ฌHLSโ€ซื”โ€ฌ โ€ซื‘ืขื•ืœืโ€ฌ โ€ซืžื•ืฆืจื™ืโ€ฌ โ€ซื•ืืกืคืงืชโ€ฌ โ€ซื”ืจืžื•ืชโ€ฌ โ€ซื‘ื›ืœโ€ฌ-
IT,โ€ซื”ืชืงื ื•ืชโ€ฌ ,โ€ซืžื™ื“ืขโ€ฌ โ€ซืื‘ื˜ื—ืชโ€ฌB2Cโ€ซื”โ€ฌ โ€ซืžืกืคืงโ€ฌ โ€ซื‘ื ื•ืกืฃโ€ฌ .'โ€ซื•ื›ื•โ€ฌ โ€ซื—ื›ืโ€ฌ โ€ซื‘ื™ืชโ€ฌ ,โ€ซืกืœื•ืœืจโ€ฌ ,โ€ซืžื“ื™ื”โ€ฌ โ€ซืœืกืคืงื™โ€ฌโ€ซืžื’ื–ืจโ€ฌ
.โ€ซื”ื˜ืœืงื•ืโ€ฌ โ€ซื‘ืชื—ื•ืโ€ฌ โ€ซืงืฆื”โ€ฌ โ€ซื•ืฆื™ื•ื“โ€ฌ โ€ซืœืžื•ืฆืจื™ืโ€ฌ โ€ซื•ืชื™ืงื•ื ื™ืโ€ฌ โ€ซืชื—ื–ื•ืงื”โ€ฌ โ€ซืฉื™ืจื•ืชื™โ€ฌ
.โ€ซื’โ€ฌโ€ซืžื’ื–ืจโ€ฌโ€ซื•ื˜ื›ื ื•ืœื•ื’ื™ื•ืชโ€ฌ โ€ซื‘ื˜ื—ื•ืŸโ€ฌ โ€ซืžืจโ€ฌ(T&D)
โ€ซืžื’ื–ืจโ€ฌโ€ซืžืจโ€ฌโ€ซื‘ื˜ื—ื•ืŸโ€ฌโ€ซื•ื˜ื›ื ื•ืœื•ื’ื™ื•ืชโ€ฌ(T&D)โ€ซืขื•ืกืงโ€ฌโ€ซื‘โ€ฌโ€ซื‘โ€ฌ โ€ซืขื™ืงืจโ€ฌโ€ซืคื™ืชื•ื—โ€ฌโ€ซื•ื™ื™ืฆื•ืจโ€ฌโ€ซืžืขืจื›ื•ืชโ€ฌโ€ซืชืงืฉื•ืจืชโ€ฌโ€ซื˜ืงื˜ื™ืชโ€ฌ
โ€ซืฆื‘ืื™ืชโ€ฌโ€ซื•ืื–ืจื—ื™ืชโ€ฌโ€ซื•ืคืชืจื•ื ื•ืชโ€ฌโ€ซืขื‘ื•ืจโ€ฌโ€ซืžื’ื™ื‘ื™ืโ€ฌโ€ซืจืืฉื•ื ื™ืโ€ฌ.โ€ซื”โ€ฌโ€ซืžื’ื–ืจโ€ฌโ€ซืžืคืชื—โ€ฌโ€ซื•ืžืชืงื™โ€ฌโ€ซืŸโ€ฌโ€ซืžืขืจื›ื•ืชโ€ฌโ€ซืงืฉืจโ€ฌโ€ซื—ื›ืžื•ืชโ€ฌ
โ€ซืœืืคืœื™ืงืฆื™ื•ืชโ€ฌโ€ซืฆื‘ืื™ื•ืชโ€ฌโ€ซืœื—ื™ื™ืœื•ืชโ€ฌโ€ซื”ื™ืโ€ฌ,โ€ซื”ืื•ื•ื™ืจโ€ฌโ€ซื•ื”ื™ื‘ืฉื”โ€ฌโ€ซื‘ืืจืฅโ€ฌโ€ซื•ื‘ืขื•ืœืโ€ฌ.โ€ซืœโ€ฌโ€ซืžื’ื–ืจโ€ฌโ€ซืคืชืจื•ื ื•ืชโ€ฌโ€ซืœืคืจื™ืกโ€ฌโ€ซืชโ€ฌ
โ€ซืžืขืจื›ื•ืชโ€ฌโ€ซืชืงืฉื•ืจืชโ€ฌโ€ซืœืžื’ื™ื‘ื™ืโ€ฌโ€ซืจืืฉื•ื ื™ื™ืโ€ฌโ€ซื•ืชืฉืชื™ื•ืชโ€ฌโ€ซืงืฉืจโ€ฌโ€ซื˜ืงื˜ื™โ€ฌโ€ซื•ืกืœื•ืœืจื™โ€ฌโ€ซืœืื–ื•ืจื™ืโ€ฌโ€ซื™ื™ื—ื•ื“ื™ื™ืโ€ฌ
โ€ซืกื˜ืื˜ื™ื™ืโ€ฌโ€ซื•ื›ืŸโ€ฌ ,โ€ซื‘ืคืจื™ืกื”โ€ฌโ€ซืžื”ื™ืจื”โ€ฌโ€ซืœืื–ื•ืจื™โ€ฌโ€ซืืกื•ืŸโ€ฌ.โ€ซืžื•ืฆืจื™โ€ฌโ€ซื•โ€ฌโ€ซื”โ€ฌ โ€ซืฉืœโ€ฌโ€ซืžื’ื–ืจโ€ฌโ€ซืœืจื‘ื•ืชโ€ฌ โ€ซื•ื‘ืขื•ืœืโ€ฌ โ€ซื‘ืืจืฅโ€ฌ โ€ซืžื•ืชืงื ื™ืโ€ฌ
.โ€ซื™ื•ืจืงโ€ฌ โ€ซื‘ื ื™ื•โ€ฌ โ€ซื”ืขื•ืœืžื™โ€ฌ โ€ซื”ืกื—ืจโ€ฌ โ€ซืžืจื›ื–โ€ฌ โ€ซื‘ืžืชื—ืโ€ฌ
.โ€ซื“โ€ฌโ€ซืžื’ื–ืจโ€ฌ( โ€ซืืชื ื”โ€ฌSAIP)
โ€ซืžื’ื–ืจโ€ฌโ€ซื”ื™ื โ€ฌ โ€ซืืชื ื”โ€ฌโ€ซื•โ€ฌโ€ซืžื’ื–ืจโ€ฌโ€ซื—ืงื™ืจื”โ€ฌ โ€ซืœื›ื“ื™โ€ฌ โ€ซื•ืขื™ื‘ื•ื“ืโ€ฌ โ€ซื ืชื•ื ื™ืโ€ฌ โ€ซืื™ืกื•ืฃโ€ฌ โ€ซืžืขืจื›ื•ืชโ€ฌ โ€ซื‘ืชื—ื•ืโ€ฌ โ€ซืชื›ื ื”โ€ฌ โ€ซืžื•ืฆืจื™โ€ฌ
โ€ซืžื˜ืจื”โ€ฌ โ€ซืžืžื•ืงื“ื•ืชโ€ฌ โ€ซื•ืชื•ื‘ื ื•ืชโ€ฌ โ€ซืžืงื™ืคื”โ€ฌ.
โ€ซื”โ€ฌโ€ซืžื’ื–ืจโ€ฌโ€ซื‘ืชื—ื•ืโ€ฌ โ€ซืžื•ืฆืจื™ืโ€ฌ โ€ซืžืคืชื—โ€ฌWEBINTโ€ซืฉโ€ฌ โ€ซื•ืขื•ืฉื”โ€ฌโ€ซื”ื‘ื™ื’โ€ฌ โ€ซืžืขื•ืœืโ€ฌ โ€ซืžืชืงื“ืžื•ืชโ€ฌ โ€ซื‘ื˜ื›ื ื•ืœื•ื’ื™ื•ืชโ€ฌ โ€ซื™ืžื•ืฉโ€ฌ
โ€ซื“โ€ฌโ€ซืโ€ฌโ€ซื•โ€ฌ โ€ซื˜ื”โ€ฌDEEP LEARNINGโ€ซื”ืžืคื•ืชื—ื™ืโ€ฌ โ€ซืืœื’ื•ืจื™ืชืžื™ืโ€ฌ โ€ซืขืโ€ฌ โ€ซื‘ืฉื™ืœื•ื‘โ€ฌโ€ซื‘ื—ื‘ืจื”โ€ฌโ€ซื‘ื™ืฆื•ืขโ€ฌ โ€ซื•ืžืืคืฉืจื™ืโ€ฌ
โ€ซื ื™ืชื•ื—โ€ฌ โ€ซืžื‘ื•ืกืกื•ืชโ€ฌ โ€ซืžืชืงื“ืžื•ืชโ€ฌ โ€ซืื ืœื™ื–ื•ืชโ€ฌโ€ซื•โ€ฌ.โ€ซืฉืคื”โ€ฌโ€ซืœโ€ฌโ€ซืžื’ื–ืจโ€ฌโ€ซืืฉืจโ€ฌ โ€ซื‘ืชื—ื•ืโ€ฌ โ€ซื™ื™ื—ื•ื“ื™ื™ืโ€ฌ โ€ซืคื™ืชื•ื—ื™ืโ€ฌ โ€ซืžืกืคืจโ€ฌ
โ€ซื‘ืฉื•ืงโ€ฌ โ€ซืžืฉืžืขื•ืชื™โ€ฌ โ€ซื˜ื›ื ื•ืœื•ื’ื™โ€ฌ โ€ซืคืขืจโ€ฌ โ€ซืœื”โ€ฌ โ€ซืžืงื ื™ืโ€ฌ.โ€ซืžื•ืฆืจื™โ€ฌโ€ซื”โ€ฌโ€ซืžื’ื–ืจโ€ฌโ€ซื•ื—ืงื™ืจื•ืชโ€ฌ โ€ซืžื•ื“ื™ืขื™ืŸโ€ฌ โ€ซื‘ื’ื•ืคื™โ€ฌ โ€ซืžื•ืชืงื ื™ืโ€ฌ
โ€ซื•ื‘ืขื•ืœืโ€ฌ โ€ซื‘ืืจืฅโ€ฌ.
.โ€ซื”ืžื’ื–ืจื™โ€ฌ โ€ซื‘ื“ื™ื•ื•ื—โ€ฌ โ€ซื‘ืื—ืจื™ืโ€ฌ โ€ซื•ืžื•ืฆื’ื•ืชโ€ฌ โ€ซืžื’ื–ืจโ€ฌ โ€ซืœื”ื’ื“ืจื•ืชโ€ฌ โ€ซืขื•ื ื•ืชโ€ฌ โ€ซืฉืœืโ€ฌ โ€ซืคืขื™ืœื•ื™ื•ืชโ€ฌ โ€ซืœื—ื‘ืจื”โ€ฌ ,โ€ซื›ืŸโ€ฌ โ€ซื›ืžื•โ€ฌ
โ€ซืงื‘ื™ืขืชโ€ฌ โ€ซืœืฆื•ืจื›ื™โ€ฌ โ€ซื‘ื ืคืจื“โ€ฌ โ€ซืฉืœื”โ€ฌ โ€ซื”ืขืกืงื™ื•ืชโ€ฌ โ€ซื”ื™ื—ื™ื“ื•ืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืคืขื™ืœื•ืชโ€ฌ โ€ซืชื•ืฆืื•ืชโ€ฌ โ€ซืื—ืจื™โ€ฌ โ€ซืขื•ืงื‘ืชโ€ฌ โ€ซื”ื”ื ื”ืœื”โ€ฌ
โ€ซื”ืžื’ื–ืจื™ืโ€ฌ โ€ซื‘ื™ืฆื•ืขื™โ€ฌ ,โ€ซื‘ื™ืฆื•ืขื™ืโ€ฌ โ€ซื•ื”ืขืจื›ืชโ€ฌ โ€ซืžืฉืื‘ื™ืโ€ฌ โ€ซื”ืงืฆืืชโ€ฌ โ€ซืœื’ื‘ื™โ€ฌ โ€ซื”ื—ืœื˜ื•ืชโ€ฌโ€ซืขืœโ€ฌ โ€ซื‘ื”ืชื‘ืกืกโ€ฌ โ€ซืžื•ืขืจื›ื™ืโ€ฌ
.โ€ซืชืคืขื•ืœื™โ€ฌ โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืจื•ื•ื—โ€ฌ
โ€ซื‘ื”ืชืืโ€ฌ โ€ซืžื“ื•ื•ื—ื•ืชโ€ฌ โ€ซืืœื•โ€ฌ โ€ซืžื›ื™ืจื•ืชโ€ฌ .โ€ซื”ืขืกืงื™ื™ืโ€ฌ โ€ซื”ืžื’ื–ืจื™ืโ€ฌ โ€ซื‘ื™ืŸโ€ฌ โ€ซืžื›ื™ืจื•ืชโ€ฌ โ€ซื›ื•ืœืœื•ืชโ€ฌ โ€ซื”ืžื’ื–ืจื™ืโ€ฌ โ€ซืชื•ืฆืื•ืชโ€ฌ
.โ€ซืœื—ื‘ืจื”โ€ฌ โ€ซืงืฉื•ืจโ€ฌ โ€ซืฆื“โ€ฌ โ€ซืฉืื™ื ืโ€ฌ โ€ซืœืœืงื•ื—ื•ืชโ€ฌ โ€ซื”ื ืžื›ืจื™ืโ€ฌ โ€ซื•ืฉืจื•ืชื™ืโ€ฌ โ€ซืžื•ืฆืจื™ืโ€ฌ โ€ซืœืื•ืชืโ€ฌ โ€ซืชื—ืจื•ืชื™โ€ฌ โ€ซืฉื•ืงโ€ฌ โ€ซืœืžื—ื™ืจื™โ€ฌ
.โ€ซื”ืžืื•ื—ื“ื™ืโ€ฌ โ€ซื‘ื“ื•ื—ื•ืชโ€ฌ โ€ซืžื‘ื•ื˜ืœื•ืชโ€ฌ โ€ซืืœื•โ€ฌ โ€ซืขืกืงืื•ืชโ€ฌ
โ€ซื‘ืขโ€ฌ โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ .โ€ซื—โ€ฌ"โ€ซืžโ€ฌ
โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืœื“ื•ื—ื•ืชโ€ฌ โ€ซื‘ืื•ืจื™ืโ€ฌ
20
โ€ซื‘โ€ฌโ€ซืื•ืจโ€ฌ3:-โ€ซืคืขื™ืœื•ืชโ€ฌ โ€ซืžื’ื–ืจื™โ€ฌ(โ€ซื”ืžืฉืšโ€ฌ)
โ€ซื’ืœื•ื‘ืœโ€ฌ โ€ซืžืจโ€ฌโ€ซื™ืฉืจืืœโ€ฌ โ€ซืžืจโ€ฌT&Dโ€ซืืชื ื”โ€ฌโ€ซืื—ืจื™ืโ€ฌโ€ซื”ืชืืžื•ืชโ€ฌ
โ€ซื”ื›ืœโ€ฌ โ€ซืกืšโ€ฌ
โ€ซืžืื•ื—ื“โ€ฌ
โ€ซืžื‘ื•ืงืจโ€ฌ โ€ซื‘ืœืชื™โ€ฌ
โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌ
โ€ซื—ื•ื“ืฉื™ืโ€ฌ โ€ซืฉืœื•ืฉื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืœืชืงื•ืคื”โ€ฌ
โ€ซื‘ื™ื•ืโ€ฌ โ€ซืฉื”ืกืชื™ื™ืžื”โ€ฌ31
,โ€ซื‘ืžืจืกโ€ฌ2018
โ€ซืžื—ื™ืฆื•ื ื™ื™ืโ€ฌ โ€ซื”ื›ื ืกื•ืชโ€ฌ83,32244,88314,4842,181414-145,284
โ€ซื‘ื™ืŸโ€ฌ โ€ซื”ื›ื ืกื•ืชโ€ฌ-โ€ซืžื’ื–ืจื™ื•ืชโ€ฌ-------
โ€ซื”ื›ื ืกื•ืชโ€ฌ โ€ซื”ื›ืœโ€ฌ โ€ซืกืšโ€ฌ83,32244,88314,4842,181414-145,284
โ€ซื”ืžื’ื–ืจโ€ฌ โ€ซืชื•ืฆืื•ืชโ€ฌ1,500603(914)(2,402)(334)-(1,547)
โ€ซื ื˜ื•โ€ฌ ,โ€ซืžื™ืžื•ืŸโ€ฌ โ€ซื”ื•ืฆืื•ืชโ€ฌ(2,025)
โ€ซื”ืงื‘ื•ืฆื”โ€ฌ โ€ซื—ืœืงโ€ฌโ€ซื‘ืจื•ื•ื—ื™โ€ฌโ€ซื—ื‘ืจื•ืชโ€ฌ
โ€ซื›ืœื•ืœื•ืชโ€ฌ429
โ€ซืขืœโ€ฌ โ€ซืžืกื™ืโ€ฌ โ€ซืœืคื ื™โ€ฌ โ€ซื”ืคืกื“โ€ฌ
โ€ซื”ื”ื›ื ืกื”โ€ฌ(3,143)
โ€ซื’ืœื•ื‘ืœโ€ฌ โ€ซืžืจโ€ฌโ€ซื™ืฉืจืืœโ€ฌ โ€ซืžืจโ€ฌT&Dโ€ซืืชื ื”โ€ฌโ€ซืื—ืจื™ืโ€ฌโ€ซื”ืชืืžื•ืชโ€ฌ
โ€ซื”ื›ืœโ€ฌ โ€ซืกืšโ€ฌ
โ€ซืžืื•ื—ื“โ€ฌ
โ€ซืžื‘ื•ืงืจโ€ฌ โ€ซื‘ืœืชื™โ€ฌ
โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌ
โ€ซื—ื•ื“ืฉื™ืโ€ฌ โ€ซืฉืœื•ืฉื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืœืชืงื•ืคื”โ€ฌ
โ€ซื‘ื™ื•ืโ€ฌ โ€ซืฉื”ืกืชื™ื™ืžื”โ€ฌ31
,โ€ซื‘ืžืจืกโ€ฌ2017
โ€ซืžื—ื™ืฆื•ื ื™ื™ืโ€ฌ โ€ซื”ื›ื ืกื•ืชโ€ฌ68,15444,23713,8655,3942-131,652
โ€ซื‘ื™ืŸโ€ฌ โ€ซื”ื›ื ืกื•ืชโ€ฌ-โ€ซืžื’ื–ืจื™ื•ืชโ€ฌ-601,658--(1,718)-
โ€ซื”ื›ื ืกื•ืชโ€ฌ โ€ซื”ื›ืœโ€ฌ โ€ซืกืšโ€ฌ68,15444,29715,5235,3942(1,718)131,652
โ€ซื”ืžื’ื–ืจโ€ฌ โ€ซืชื•ืฆืื•ืชโ€ฌ526427729(1,369)(951)-(638)
โ€ซื ื˜ื•โ€ฌ ,โ€ซืžื™ืžื•ืŸโ€ฌ โ€ซื”ื•ืฆืื•ืชโ€ฌ(4,398)
โ€ซื‘ื”ืคืกื“ื™โ€ฌ โ€ซื”ืงื‘ื•ืฆื”โ€ฌ โ€ซื—ืœืงโ€ฌ
โ€ซื›ืœื•ืœื•ืชโ€ฌ โ€ซื—ื‘ืจื•ืชโ€ฌ(69)
โ€ซืขืœโ€ฌ โ€ซืžืกื™ืโ€ฌ โ€ซืœืคื ื™โ€ฌ โ€ซื”ืคืกื“โ€ฌ
โ€ซื”ื”ื›ื ืกื”โ€ฌ(5,105)
โ€ซื‘ืขโ€ฌ โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ .โ€ซื—โ€ฌ"โ€ซืžโ€ฌ
โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืœื“ื•ื—ื•ืชโ€ฌ โ€ซื‘ืื•ืจื™ืโ€ฌ
21
โ€ซื‘โ€ฌโ€ซืื•ืจโ€ฌ3:-โ€ซืžื’ื–ืจื™โ€ฌโ€ซืคืขื™ืœื•ืชโ€ฌ(โ€ซื”ืžืฉืšโ€ฌ)
โ€ซื’ืœื•ื‘ืœโ€ฌ โ€ซืžืจโ€ฌโ€ซื™ืฉืจืืœโ€ฌ โ€ซืžืจโ€ฌT&Dโ€ซืืชื ื”โ€ฌโ€ซืื—ืจื™ืโ€ฌโ€ซื”ืชืืžื•ืชโ€ฌ
โ€ซื”ื›ืœโ€ฌ โ€ซืกืšโ€ฌ
โ€ซืžืื•ื—ื“โ€ฌ
โ€ซืžื‘ื•ืงืจโ€ฌ
โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌ
โ€ซืœโ€ฌโ€ซื‘ื™ื•ืโ€ฌ โ€ซืฉื”ืกืชื™ื™ืžื”โ€ฌ โ€ซืฉื ื”โ€ฌ31
,โ€ซื‘ื“ืžืฆื‘ืจโ€ฌ2017
โ€ซืžื—ื™ืฆื•ื ื™ื™ืโ€ฌ โ€ซื”ื›ื ืกื•ืชโ€ฌ373,524192,73955,78711,125277-623,452
โ€ซื‘ื™ืŸโ€ฌ โ€ซื”ื›ื ืกื•ืชโ€ฌ-โ€ซืžื’ื–ืจื™ื•ืชโ€ฌ-1411,718--(1,859)-
โ€ซื”ื›ื ืกื•ืชโ€ฌ โ€ซื”ื›ืœโ€ฌ โ€ซืกืšโ€ฌ373,524192,88057,50511,125277(1,859)623,452
โ€ซื”ืžื’ื–ืจโ€ฌ โ€ซืชื•ืฆืื•ืชโ€ฌ25,7894,857(2,563)(8,517)6,715-26,281
โ€ซื ื˜ื•โ€ฌ ,โ€ซืžื™ืžื•ืŸโ€ฌ โ€ซื”ื•ืฆืื•ืชโ€ฌ(17,586)
โ€ซื‘ื”ืคืกื“ื™โ€ฌ โ€ซื”ืงื‘ื•ืฆื”โ€ฌ โ€ซื—ืœืงโ€ฌ
โ€ซื›ืœื•ืœื•ืชโ€ฌ โ€ซื—ื‘ืจื•ืชโ€ฌ(2,014)
โ€ซืจื•ื•ื—โ€ฌโ€ซื”ื”ื›ื ืกื”โ€ฌ โ€ซืขืœโ€ฌ โ€ซืžืกื™ืโ€ฌ โ€ซืœืคื ื™โ€ฌ6,681
โ€ซื‘ืขโ€ฌ โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ .โ€ซื—โ€ฌ"โ€ซืžโ€ฌ
โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืœื“ื•ื—ื•ืชโ€ฌ โ€ซื‘ืื•ืจื™ืโ€ฌ
22
โ€ซื‘ืื•ืจโ€ฌ4:-โ€ซืžื›ืฉื™ืจื™ืโ€ฌโ€ซืคื™ื ื ืกื™ื™ืโ€ฌ
โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซื”ื ืžื“ื“ื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ
31,โ€ซื‘ืžืจืกโ€ฌ2018
โ€ซืจืžื”โ€ฌ1โ€ซืจืžื”โ€ฌ2โ€ซืจืžื”โ€ฌ3โ€ซืกื”"ื›โ€ฌ
โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌ
โ€ซืœืžื›ื™ืจื”โ€ฌ โ€ซื–ืžื™ื ื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ
โ€ซื•ื”ืคืกื“โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซื”ื ืžื“ื“ื™ืโ€ฌ18,60118,601
โ€ซื—ื•ืฅโ€ฌ โ€ซืžื˜ื‘ืขโ€ฌ โ€ซืขืœโ€ฌ โ€ซืืงื“ืžื”โ€ฌ โ€ซื—ื•ื–ื™โ€ฌ--6767
โ€ซื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌโ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซื”ื ืžื“ื“ื•ืชโ€ฌ โ€ซืคื™ื ื ืกื™ื•ืชโ€ฌ
31,โ€ซื‘ืžืจืกโ€ฌ2018
โ€ซืจืžื”โ€ฌ1โ€ซืจืžื”โ€ฌ2โ€ซืจืžื”โ€ฌ3โ€ซืกื”"ื›โ€ฌ
โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌ
โ€ซื—ื•ืฅโ€ฌ โ€ซืžื˜ื‘ืขโ€ฌ โ€ซืขืœโ€ฌ โ€ซืืงื“ืžื”โ€ฌ โ€ซื—ื•ื–ื™โ€ฌ--6464
โ€ซื”ืชื—ื™ื™ื‘ื•ื™ื•โ€ฌโ€ซืชโ€ฌโ€ซืœืžื“ืขืŸโ€ฌ--2,5272,527
โ€ซืฉืื™ื ืŸโ€ฌ โ€ซื–ื›ื™ื•ืชโ€ฌ โ€ซืœื‘ืขืœื™โ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ืชโ€ฌ
โ€ซืฉืœื™ื˜ื”โ€ฌ โ€ซืžืงื ื•ืชโ€ฌ-346-346
โ€ซื ื›ืกื™ืโ€ฌโ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซื”ื ืžื“ื“ื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ
31,โ€ซื‘ืžืจืกโ€ฌ2017
โ€ซืจืžื”โ€ฌ1โ€ซืจืžื”โ€ฌ2โ€ซืจืžื”โ€ฌ3โ€ซืกื”"ื›โ€ฌ
โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌ
โ€ซืœืžื›ื™ืจื”โ€ฌ โ€ซื–ืžื™ื ื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ15,726-18,26433,990
โ€ซื—ื•ืฅโ€ฌ โ€ซืžื˜ื‘ืขโ€ฌ โ€ซืขืœโ€ฌ โ€ซืืงื“ืžื”โ€ฌ โ€ซื—ื•ื–ื™โ€ฌ--823823
โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซื”ื ืžื“ื“ื•ืชโ€ฌ โ€ซืคื™ื ื ืกื™ื•ืชโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ
31,โ€ซื‘ืžืจืกโ€ฌ2017
โ€ซืจืžื”โ€ฌ1โ€ซืจืžื”โ€ฌ2โ€ซืจืžื”โ€ฌ3โ€ซืกื”"ื›โ€ฌ
โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌ
โ€ซื—ื•ืฅโ€ฌ โ€ซืžื˜ื‘ืขโ€ฌ โ€ซืขืœโ€ฌ โ€ซืืงื“ืžื”โ€ฌ โ€ซื—ื•ื–ื™โ€ฌ--6767
โ€ซื”ืชื—ื™ื™ื‘ื•ื™ื•โ€ฌโ€ซืชโ€ฌโ€ซืœืžื“ืขืŸโ€ฌ--2,5712,571
โ€ซืฉืื™ื ืŸโ€ฌ โ€ซื–ื›ื™ื•ืชโ€ฌ โ€ซืœื‘ืขืœื™โ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ืชโ€ฌ
โ€ซืฉืœื™ื˜ื”โ€ฌ โ€ซืžืงื ื•ืชโ€ฌ-3,506-3,506
โ€ซื‘ืขโ€ฌ โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ .โ€ซื—โ€ฌ"โ€ซืžโ€ฌ
โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืœื“ื•ื—ื•ืชโ€ฌ โ€ซื‘ืื•ืจื™ืโ€ฌ
23
โ€ซื‘ืื•ืจโ€ฌ4:-โ€ซืžื›ืฉื™ืจื™ืโ€ฌโ€ซืคื™ื ื ืกื™ื™ืโ€ฌ)โ€ซ(ื”ืžืฉืšโ€ฌ
โ€ซื ื›ืกื™ืโ€ฌโ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซื”ื ืžื“ื“ื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ
31,โ€ซื‘ื“ืฆืžื‘ืจโ€ฌ2017
โ€ซืจืžื”โ€ฌ1โ€ซืจืžื”โ€ฌ2โ€ซืจืžื”โ€ฌ3โ€ซืกื”"ื›โ€ฌ
โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌ
โ€ซืœืžื›ื™ืจื”โ€ฌ โ€ซื–ืžื™ื ื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ--18,05418,054
โ€ซื—ื•ืฅโ€ฌ โ€ซืžื˜ื‘ืขโ€ฌ โ€ซืขืœโ€ฌ โ€ซืืงื“ืžื”โ€ฌ โ€ซื—ื•ื–ื™โ€ฌ--208208
โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซื”ื ืžื“ื“ื•ืชโ€ฌ โ€ซืคื™ื ื ืกื™ื•ืชโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ
31,โ€ซื‘ื“ืฆืžื‘ืจโ€ฌ2017
โ€ซืจืžื”โ€ฌ1โ€ซืจืžื”โ€ฌ2โ€ซืจืžื”โ€ฌ3โ€ซืกื”"ื›โ€ฌ
โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌ
โ€ซื—ื•ืฅโ€ฌ โ€ซืžื˜ื‘ืขโ€ฌ โ€ซืขืœโ€ฌ โ€ซืืงื“ืžื”โ€ฌ โ€ซื—ื•ื–ื™โ€ฌ--4141
โ€ซืœืžื“ืขืŸโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ--2,5272,527
โ€ซืฉืื™ื ืŸโ€ฌ โ€ซื–ื›ื•ื™ื•ืชโ€ฌ โ€ซืœื‘ืขืœื™โ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ
โ€ซืฉืœื™ื˜ื”โ€ฌ โ€ซืžืงื ื•ืชโ€ฌ-656-656
โ€ซื”ืชืืžื”โ€ฌโ€ซื‘ื’ื™ืŸโ€ฌโ€ซืžื“ื™ื“ื•ืชโ€ฌโ€ซืฉื•ื•ื™โ€ฌโ€ซื”ื•ื’ืŸโ€ฌโ€ซื”ืžืกื•ื•ื’ื•ืชโ€ฌโ€ซื‘ืจืžื”โ€ฌ3โ€ซืฉืœโ€ฌโ€ซืžื“ืจื’โ€ฌโ€ซื”โ€ฌโ€ซืฉื•ื•ื™โ€ฌโ€ซื”โ€ฌโ€ซื”ื•ื’ืŸโ€ฌ:
โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซืžื›ืฉื™ืจื™ืโ€ฌ
20182017
โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌ
โ€ซื™ืชืจื”โ€ฌโ€ซืœื™ื•ืโ€ฌ1โ€ซื‘ื™ื ื•ืืจโ€ฌ201815,69415,604
โ€ซืกืšโ€ฌโ€ซืจื•ื•ื—โ€ฌโ€ซืฉื”ื•ื›ืจโ€ฌ383845
โ€ซืœื™ื•ืโ€ฌ โ€ซื™ืชืจื”โ€ฌ31โ€ซื‘ืžืจืกโ€ฌ201816,07716,449
โ€ซื‘ืขโ€ฌ โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ .โ€ซื—โ€ฌ"โ€ซืžโ€ฌ
โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืœื“ื•ื—ื•ืชโ€ฌ โ€ซื‘ืื•ืจื™ืโ€ฌ
24
โ€ซื‘ืื•ืจโ€ฌ4:-โ€ซืžื›ืฉื™ืจื™ืโ€ฌโ€ซืคื™ื ื ืกื™ื™ืโ€ฌ)โ€ซ(ื”ืžืฉืšโ€ฌ
โ€ซืžื›ืฉื™ืจื™ืโ€ฌ
โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ
โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌ
โ€ซืœื™ื•ืโ€ฌ โ€ซื™ืชืจื”โ€ฌ1,โ€ซื‘ื™ื ื•ืืจโ€ฌ201715,604
โ€ซืกืšโ€ฌโ€ซืจื•ื•ื—โ€ฌโ€ซืฉื”ื•ื›ืจโ€ฌ300
โ€ซืœืžื›ื™ืจื”โ€ฌ โ€ซื–ืžื™ื ื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ โ€ซืจื›ื™ืฉืชโ€ฌ383
โ€ซื”ื•ืŸโ€ฌ โ€ซืœืงืจืŸโ€ฌ โ€ซืฉืขืจื•ืšโ€ฌ(593)
โ€ซืœื™ื•ืโ€ฌ โ€ซื™ืชืจื”โ€ฌ31,โ€ซื‘ื“ืฆืžื‘ืจโ€ฌ201715,694
โ€ซื‘ืกื•ืฃโ€ฌ โ€ซื”ืžื•ื—ื–ืงื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซื‘ืจื•ื•ื—โ€ฌ โ€ซืฉื”ื•ื›ืจโ€ฌ โ€ซืœืฉื ื”โ€ฌ โ€ซื”ืจื•ื•ื—โ€ฌ โ€ซืกืšโ€ฌ
โ€ซื”ื“ื™ื•ื•ื—โ€ฌ โ€ซืชืงื•ืคืชโ€ฌ300
โ€ซืฉื•ื•ื™โ€ฌโ€ซื”ื•ื’ืŸโ€ฌ
,โ€ซื•ืื—ืจื™ืโ€ฌ โ€ซื‘ื ืงืื™ื™ืโ€ฌ โ€ซืžืชืื’ื™ื“ื™ืโ€ฌ โ€ซืืฉืจืื™โ€ฌ ,โ€ซื—ื•ื‘ื”โ€ฌ โ€ซื•ื™ืชืจื•ืชโ€ฌ โ€ซื—ื™ื™ื‘ื™ืโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซื‘ื“ื•ื—ื•ืชโ€ฌ โ€ซื”ื™ืชืจื•ืชโ€ฌ
โ€ซืœืฉื•ื•ื™ืŸโ€ฌ โ€ซืงืจื•ื‘ื•ืชโ€ฌ โ€ซืื•โ€ฌ โ€ซืชื•ืืžื•ืชโ€ฌ โ€ซื”ื™ื ืŸโ€ฌ โ€ซื–ื›ื•ืชโ€ฌ โ€ซื•ื™ืชืจื•ืชโ€ฌ โ€ซื•ื–ื›ืื™ืโ€ฌ โ€ซืฉื™ืจื•ืชื™ืโ€ฌ โ€ซื•ื ื•ืชื ื™โ€ฌ โ€ซืœืกืคืงื™ืโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ
.โ€ซื”ื”ื•ื’ืŸโ€ฌ
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F:W2000W2000915603M18C3-C MER-IFRS.DOCX
โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ .โ€ซื—โ€ฌโ€ซื‘ืข"ืžโ€ฌ
โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซื”ื“ื•ื—ื•ืชโ€ฌ โ€ซืžืชื•ืšโ€ฌ โ€ซื›ืกืคื™ื™ืโ€ฌ โ€ซื ืชื•ื ื™ืโ€ฌโ€ซื‘ื™ื ื™ื™ืโ€ฌโ€ซื”ืžืื•ื—ื“ื™ืโ€ฌ
โ€ซืœื—ื‘ืจื”โ€ฌ โ€ซื”ืžื™ื•ื—ืกื™ืโ€ฌ
โ€ซืœื™ื•ืโ€ฌ31โ€ซื‘ืžืจโ€ฌโ€ซืกโ€ฌ,2018
โ€ซืžื‘ื•ืงืจื™ืโ€ฌ โ€ซื‘ืœืชื™โ€ฌ
โ€ซืขื ื™ื™ื ื™ืโ€ฌ โ€ซืชื•ื›ืŸโ€ฌ
โ€ซืขืžื•ื“โ€ฌ
โ€ซืชืงื ื”โ€ฌ โ€ซืœืคื™โ€ฌ โ€ซืžื™ื•ื—ื“โ€ฌ โ€ซื“ื•ื—โ€ฌ38'โ€ซื“โ€ฌ2
โ€ซืœื—ื‘ืจื”โ€ฌ โ€ซื”ืžื™ื•ื—ืกื™ืโ€ฌ โ€ซื”ื›ืกืคื™โ€ฌ โ€ซื”ืžืฆื‘โ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ืžืื•ื—ื“ื™ืโ€ฌ โ€ซื”ื“ื•ื—ื•ืชโ€ฌ โ€ซืžืชื•ืšโ€ฌ โ€ซื›ืกืคื™ื™ืโ€ฌ โ€ซื ืชื•ื ื™ืโ€ฌ3
โ€ซืจื•ื•ื—โ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ืžืื•ื—ื“ื™ืโ€ฌ โ€ซื”ื“ื•ื—ื•ืชโ€ฌ โ€ซืžืชื•ืšโ€ฌ โ€ซื›ืกืคื™ื™ืโ€ฌ โ€ซื ืชื•ื ื™ืโ€ฌโ€ซืโ€ฌโ€ซื•โ€ฌโ€ซืœื—ื‘ืจื”โ€ฌ โ€ซื”ืžื™ื•ื—ืกื™ืโ€ฌ โ€ซื”ืคืกื“โ€ฌ4
โ€ซืœื—ื‘ืจื”โ€ฌ โ€ซื”ืžื™ื•ื—ืกื™ืโ€ฌ โ€ซื”ื›ื•ืœืœโ€ฌ โ€ซื”ืจื•ื•ื—โ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ืžืื•ื—ื“ื™ืโ€ฌ โ€ซื”ื“ื•ื—ื•ืชโ€ฌ โ€ซืžืชื•ืšโ€ฌ โ€ซื›ืกืคื™ื™ืโ€ฌ โ€ซื ืชื•ื ื™ืโ€ฌ5
โ€ซืขืœโ€ฌ โ€ซื”ืžืื•ื—ื“ื™ืโ€ฌ โ€ซื”ื“ื•ื—ื•ืชโ€ฌ โ€ซืžืชื•ืšโ€ฌ โ€ซื›ืกืคื™ื™ืโ€ฌ โ€ซื ืชื•ื ื™ืโ€ฌโ€ซืœื—ื‘ืจื”โ€ฌ โ€ซื”ืžื™ื•ื—ืกื™ืโ€ฌ โ€ซื”ืžื–ื•ืžื ื™ืโ€ฌ โ€ซืชื–ืจื™ืžื™โ€ฌ6-7
โ€ซื ื•ืกืฃโ€ฌ โ€ซืžื™ื“ืขโ€ฌ8-15
-2-
โ€ซืงืกื™ืจืจโ€ฌ โ€ซืืชโ€ฌ โ€ซื’ื‘ืื™โ€ฌ โ€ซืคื•ืจืจโ€ฌ โ€ซืงื•ืกื˜โ€ฌ
โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซืžื ื—ืโ€ฌ โ€ซื“ืจืšโ€ฌ144,'โ€ซืโ€ฌ
โ€ซืชืœโ€ฌ-โ€ซืื‘ื™ื‘โ€ฌ6492102
.โ€ซื˜ืœโ€ฌ972-3-6232525+
โ€ซืคืงืกโ€ฌ+972-3-5622555
ey.com
โ€ซืžื™ื•ื—ื“โ€ฌ โ€ซื“ื•ื—โ€ฌโ€ซื”ืžื‘ืงืจโ€ฌ โ€ซื”ื—ืฉื‘ื•ืŸโ€ฌ โ€ซืจื•ืื”โ€ฌ โ€ซืฉืœโ€ฌโ€ซืขืœโ€ฌโ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซื›ืกืคื™โ€ฌ โ€ซืžื™ื“ืขโ€ฌโ€ซืชืงื ื”โ€ฌ โ€ซืœืคื™โ€ฌ โ€ซื ืคืจื“โ€ฌ38โ€ซืขืจืšโ€ฌ โ€ซื ื™ื™ืจื•ืชโ€ฌ โ€ซืœืชืงื ื•ืชโ€ฌ 'โ€ซื“โ€ฌ
โ€ซื”ืชืฉ"ืœโ€ฌ ,)โ€ซื•ืžื™ื™ื“ื™ื™ืโ€ฌ โ€ซืชืงื•ืคืชื™ื™ืโ€ฌ โ€ซ(ื“ื•ื—ื•ืชโ€ฌ-1970
โ€ซืžื‘ื•ืโ€ฌ
โ€ซื”ื‘ื™ื ื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™โ€ฌ โ€ซื”ืžื™ื“ืขโ€ฌ โ€ซืืชโ€ฌ โ€ซืกืงืจื ื•โ€ฌโ€ซื”ื ืคืจื“โ€ฌโ€ซืชืงื ื”โ€ฌ โ€ซืœืคื™โ€ฌ โ€ซื”ืžื•ื‘ืโ€ฌ38,)โ€ซื•ืžื™ื™ื“ื™ื™ืโ€ฌ โ€ซืชืงื•ืคืชื™ื™ืโ€ฌ โ€ซ(ื“ื•ื—ื•ืชโ€ฌ โ€ซืขืจืšโ€ฌ โ€ซื ื™ื™ืจื•ืชโ€ฌ โ€ซืœืชืงื ื•ืชโ€ฌ 'โ€ซื“โ€ฌ
โ€ซื”ืชืฉ"ืœโ€ฌ-1970โ€ซ(ืœื”ืœืŸโ€ฌ โ€ซื‘ืข"ืžโ€ฌ โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ .โ€ซื—โ€ฌ โ€ซืฉืœโ€ฌ-โ€ซืœื™ื•ืโ€ฌ ,)โ€ซื”ื—ื‘ืจื”โ€ฌ31โ€ซื‘ืžืจืกโ€ฌ2018โ€ซื—ื•ื“ืฉื™ืโ€ฌ โ€ซืฉืœื•ืฉื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื•ืœืชืงื•ืคื”โ€ฌ
.โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื•ื”ื”ื ื”ืœื”โ€ฌ โ€ซื”ื“ื™ืจืงื˜ื•ืจื™ื•ืŸโ€ฌ โ€ซื‘ืื—ืจื™ื•ืชโ€ฌ โ€ซื”ื™ื ื•โ€ฌ โ€ซื”ื ืคืจื“โ€ฌ โ€ซื”ื‘ื™ื ื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™โ€ฌ โ€ซื”ืžื™ื“ืขโ€ฌ .โ€ซืชืืจื™ืšโ€ฌ โ€ซื‘ืื•ืชื•โ€ฌ โ€ซืฉื”ืกืชื™ื™ืžื”โ€ฌ
โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซืœืชืงื•ืคืชโ€ฌ โ€ซื”ื ืคืจื“โ€ฌ โ€ซื”ื‘ื™ื ื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™โ€ฌ โ€ซื”ืžื™ื“ืขโ€ฌ โ€ซืขืœโ€ฌ โ€ซืžืกืงื ื”โ€ฌ โ€ซืœื”ื‘ื™ืขโ€ฌ โ€ซื”ื™ืโ€ฌ โ€ซืื—ืจื™ื•ืชื ื•โ€ฌโ€ซื–ื•โ€ฌ.โ€ซืกืงื™ืจืชื ื•โ€ฌ โ€ซืขืœโ€ฌ โ€ซื‘ื”ืชื‘ืกืกโ€ฌ
โ€ซืœืโ€ฌโ€ซืกืงืจื ื•โ€ฌโ€ซืืชโ€ฌโ€ซื”ื“ื•ื—ื•โ€ฌ โ€ซืžืชื•ืšโ€ฌ โ€ซื”ื ืคืจื“โ€ฌ โ€ซื”ื‘ื™ื ื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™โ€ฌ โ€ซื”ืžื™ื“ืขโ€ฌโ€ซื‘ื ื™ื›ื•ื™โ€ฌ โ€ซื”ื ื›ืกื™ืโ€ฌ โ€ซืืฉืจโ€ฌ โ€ซืžื•ื—ื–ืงื•ืชโ€ฌ โ€ซื—ื‘ืจื•ืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืชโ€ฌ
โ€ซื ื˜ื•โ€ฌ ,โ€ซืœื”ืŸโ€ฌ โ€ซื”ืžื™ื•ื—ืกื™ืโ€ฌ โ€ซื”ื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌโ€ซืฉืœโ€ฌ โ€ซืœืกืšโ€ฌ โ€ซื”ืกืชื›ืžื•โ€ฌโ€ซื›โ€ฌ-19,959โ€ซืœื™ื•ืโ€ฌ โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌ31โ€ซื‘ืžืจืกโ€ฌ2018โ€ซืฉืœโ€ฌ โ€ซื—ืœืงื”โ€ฌ โ€ซื•ืืฉืจโ€ฌ
โ€ซื›โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืœืกืšโ€ฌ โ€ซื”ืกืชื›ืโ€ฌ โ€ซื”ื "ืœโ€ฌ โ€ซื”ื—ื‘ืจื•ืชโ€ฌ โ€ซื‘ืจื•ื•ื—ื™โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ-10,201โ€ซืฉ"ื—โ€ฌโ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌโ€ซืฉโ€ฌ โ€ซืฉืœโ€ฌ โ€ซืœืชืงื•ืคื”โ€ฌโ€ซื—ื•ื“ืฉื™ืโ€ฌ โ€ซืœื•ืฉื”โ€ฌ
.โ€ซืชืืจื™ืšโ€ฌ โ€ซื‘ืื•ืชื•โ€ฌ โ€ซืฉื”ืกืชื™ื™ืžื”โ€ฌโ€ซื”ื“ื•ื—ื•ืชโ€ฌโ€ซืฉื“ื•ื—ื•ืชื™ื”ืโ€ฌ โ€ซืื—ืจื™ืโ€ฌ โ€ซื—ืฉื‘ื•ืŸโ€ฌ โ€ซืจื•ืื™โ€ฌ โ€ซื™ื“ื™โ€ฌ โ€ซืขืœโ€ฌ โ€ซื ืกืงืจื•โ€ฌ โ€ซื—ื‘ืจื•ืชโ€ฌ โ€ซืื•ืชืŸโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ
โ€ซื”ืกืงื™ืจื”โ€ฌ โ€ซื“ื•ื—ื•ืชโ€ฌ โ€ซืขืœโ€ฌ โ€ซืžื‘ื•ืกืกืชโ€ฌ โ€ซื—ื‘ืจื•ืชโ€ฌ โ€ซืื•ืชืŸโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืœื“ื•ื—ื•ืชโ€ฌ โ€ซืžืชื™ื™ื—ืกืชโ€ฌ โ€ซืฉื”ื™ืโ€ฌ โ€ซื›ื›ืœโ€ฌ ,โ€ซื•ืžืกืงื ืชื ื•โ€ฌ โ€ซืœื ื•โ€ฌ โ€ซื”ื•ืžืฆืื•โ€ฌ
.โ€ซื”ืื—ืจื™ืโ€ฌ โ€ซื—ืฉื‘ื•ืŸโ€ฌ โ€ซืจื•ืื™โ€ฌ โ€ซืฉืœโ€ฌ
โ€ซื”ืกืงื™ืจื”โ€ฌ โ€ซื”ื™ืงืฃโ€ฌ
โ€ซืกืงื™ืจื”โ€ฌ โ€ซืœืชืงืŸโ€ฌ โ€ซื‘ื”ืชืืโ€ฌ โ€ซืกืงื™ืจืชื ื•โ€ฌ โ€ซืืชโ€ฌ โ€ซืขืจื›ื ื•โ€ฌ1โ€ซื‘ื™ืฉืจืืœโ€ฌ โ€ซื—ืฉื‘ื•ืŸโ€ฌ โ€ซืจื•ืื™โ€ฌ โ€ซืœืฉื›ืชโ€ฌ โ€ซืฉืœโ€ฌ-โ€ซืœืชืงื•ืคื•ืชโ€ฌ โ€ซื›ืกืคื™โ€ฌ โ€ซืžื™ื“ืขโ€ฌ โ€ซืฉืœโ€ฌ โ€ซ"ืกืงื™ืจื”โ€ฌ
โ€ซื›ืกืคื™โ€ฌ โ€ซืžื™ื“ืขโ€ฌ โ€ซืฉืœโ€ฌ โ€ซืกืงื™ืจื”โ€ฌ ."โ€ซื”ื™ืฉื•ืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืžื‘ืงืจโ€ฌ โ€ซื”ื—ืฉื‘ื•ืŸโ€ฌ โ€ซืจื•ืื”โ€ฌ โ€ซื™ื“ื™โ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ื ืขืจื›ืชโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌโ€ซื ืคืจื“โ€ฌโ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซืœืชืงื•ืคื•ืชโ€ฌโ€ซืžื•ืจื›ื‘ืชโ€ฌ
,โ€ซืžื‘ื™ืจื•ืจื™ืโ€ฌโ€ซื•ืžื™ื™ืฉโ€ฌ ,โ€ซื•ื”ื—ืฉื‘ื•ื ืื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืœืขื ื™ื™ื ื™ืโ€ฌ โ€ซื”ืื—ืจืื™ืโ€ฌ โ€ซืื ืฉื™ืโ€ฌ โ€ซืขืโ€ฌ โ€ซื‘ืขื™ืงืจโ€ฌโ€ซืื ืœื™ื˜ื™ื™ืโ€ฌ โ€ซืกืงื™ืจื”โ€ฌ โ€ซื ื•ื”ืœื™โ€ฌ โ€ซื•ืโ€ฌ
โ€ซื•ืื—ืจื™ืโ€ฌ.โ€ซืžืงื•ื‘ืœื™ืโ€ฌ โ€ซื‘ื™ืงื•ืจืชโ€ฌ โ€ซืœืชืงื ื™โ€ฌ โ€ซื‘ื”ืชืืโ€ฌ โ€ซื”ื ืขืจื›ืชโ€ฌ โ€ซื‘ื™ืงื•ืจืชโ€ฌ โ€ซืžืืฉืจโ€ฌ โ€ซื ื™ื›ืจืชโ€ฌ โ€ซื‘ืžื™ื“ื”โ€ฌ โ€ซื‘ื”ื™ืงืคื”โ€ฌ โ€ซืžืฆื•ืžืฆืžืชโ€ฌ โ€ซื”ื™ื ื”โ€ฌ โ€ซืกืงื™ืจื”โ€ฌ
โ€ซืœื”ื™ื•ืชโ€ฌ โ€ซื™ื›ื•ืœื™ืโ€ฌ โ€ซืฉื”ื™ื•โ€ฌ โ€ซื”ืžืฉืžืขื•ืชื™ื™ืโ€ฌ โ€ซื”ืขื ื™ื™ื ื™ืโ€ฌ โ€ซืœื›ืœโ€ฌ โ€ซืฉื ื™ื•ื•ื“ืขโ€ฌ โ€ซื‘ื™ื˜ื—ื•ืŸโ€ฌ โ€ซืœื”ืฉื™ื’โ€ฌ โ€ซืœื ื•โ€ฌ โ€ซืžืืคืฉืจืชโ€ฌ โ€ซืื™ื ื”โ€ฌ โ€ซื•ืœืคื™ื›ืšโ€ฌ โ€ซื‘ื™ืฉืจืืœโ€ฌ
โ€ซื—ื•ื•ืชโ€ฌ โ€ซืžื—ื•ื•ื™ืโ€ฌ โ€ซืื ื•โ€ฌ โ€ซืื™ืŸโ€ฌ ,โ€ซืœื›ืšโ€ฌ โ€ซื‘ื”ืชืืโ€ฌ .โ€ซื‘ื‘ื™ืงื•ืจืชโ€ฌ โ€ซืžื–ื•ื”ื™ืโ€ฌ.โ€ซื‘ื™ืงื•ืจืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื“ืขืชโ€ฌ
โ€ซืžืกืงื ื”โ€ฌ
โ€ซืœืกื‘ื•ืจโ€ฌ โ€ซืœื ื•โ€ฌ โ€ซื”ื’ื•ืจืโ€ฌ โ€ซื“ื‘ืจโ€ฌ โ€ซืœื™ื‘ื ื•โ€ฌ โ€ซืœืชืฉื•ืžืชโ€ฌ โ€ซื‘ืโ€ฌ โ€ซืœืโ€ฌ ,โ€ซืื—ืจื™ืโ€ฌ โ€ซื—ืฉื‘ื•ืŸโ€ฌ โ€ซืจื•ืื™โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืกืงื™ืจื”โ€ฌ โ€ซื“ื•ื—ื•ืชโ€ฌ โ€ซื•ืขืœโ€ฌ โ€ซืกืงื™ืจืชื ื•โ€ฌ โ€ซืขืœโ€ฌ โ€ซื‘ื”ืชื‘ืกืกโ€ฌ
โ€ซืชืงื ื”โ€ฌ โ€ซืœื”ื•ืจืื•ืชโ€ฌ โ€ซื‘ื”ืชืืโ€ฌ ,โ€ซื”ืžื”ื•ืชื™ื•ืชโ€ฌ โ€ซื”ื‘ื—ื™ื ื•ืชโ€ฌ โ€ซืžื›ืœโ€ฌ ,โ€ซืขืจื•ืšโ€ฌ โ€ซืื™ื ื•โ€ฌ โ€ซื”ื "ืœโ€ฌ โ€ซื”ื ืคืจื“โ€ฌ โ€ซื”ื‘ื™ื ื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™โ€ฌ โ€ซืฉื”ืžื™ื“ืขโ€ฌ38โ€ซืœืชืงื ื•ืชโ€ฌ 'โ€ซื“โ€ฌ
โ€ซื”ืชืฉโ€ฌ ,)โ€ซื•ืžื™ื™ื“ื™ื™ืโ€ฌ โ€ซืชืงื•ืคืชื™ื™ืโ€ฌ โ€ซ(ื“ื•ื—ื•ืชโ€ฌ โ€ซืขืจืšโ€ฌ โ€ซื ื™ื™ืจื•ืชโ€ฌโ€ซ"ืœโ€ฌ-1970.
โ€ซืชืœโ€ฌ-,โ€ซืื‘ื™ื‘โ€ฌโ€ซืงืกื™ืจืจโ€ฌ โ€ซืืชโ€ฌ โ€ซื’ื‘ืื™โ€ฌ โ€ซืคื•ืจืจโ€ฌ โ€ซืงื•ืกื˜โ€ฌ
28โ€ซื‘ืžืื™โ€ฌ,2018โ€ซื—ืฉื‘ื•ืŸโ€ฌ โ€ซืจื•ืื™โ€ฌ
โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ .โ€ซื—โ€ฌโ€ซื‘ืข"ืžโ€ฌ
โ€ซืžืชื•ืšโ€ฌ โ€ซื›ืกืคื™ื™ืโ€ฌ โ€ซื ืชื•ื ื™ืโ€ฌโ€ซื”ื“ื•ื—ื•ืชโ€ฌโ€ซื”ืžืื•ื—ื“โ€ฌโ€ซืœื—ื‘ืจื”โ€ฌ โ€ซื”ืžื™ื•ื—ืกื™ืโ€ฌ โ€ซื”ื›ืกืคื™โ€ฌ โ€ซื”ืžืฆื‘โ€ฌ โ€ซืขืœโ€ฌ โ€ซื™ืโ€ฌ
-3-
โ€ซืœื™ื•ืโ€ฌ31โ€ซื‘ืžืจืกโ€ฌ
โ€ซืœื™ื•ืโ€ฌ
31โ€ซื‘ื“ืฆืžื‘ืจโ€ฌ
201820172017
โ€ซืžื‘ื•ืงืจโ€ฌ โ€ซื‘ืœืชื™โ€ฌโ€ซืžื‘ื•ืงืจโ€ฌ
โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌ
โ€ซืฉื•ื˜ืคื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ
โ€ซื•ืฉื•ื•ื™โ€ฌ โ€ซืžื–ื•ืžื ื™ืโ€ฌโ€ซืžื–ื•ืžื ื™ืโ€ฌ200841,958
โ€ซื—ื•ื‘ื”โ€ฌ โ€ซื•ื™ืชืจื•ืชโ€ฌ โ€ซื—ื™ื™ื‘ื™ืโ€ฌ142,51993,946139,762
142,71994,030141,720
โ€ซืฉื•ื˜ืคื™ืโ€ฌ โ€ซืœืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ
โ€ซืœืžื›ื™ืจื”โ€ฌ โ€ซื–ืžื™ื ื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌโ€ซืื—ืจโ€ฌ โ€ซื›ื•ืœืœโ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ-12,22212,148
โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซื”ื ืžื“ื“ื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌโ€ซืื•โ€ฌโ€ซื”ืคืกื“โ€ฌ12,695--
โ€ซืžื•ื—ื–ืงื•ืชโ€ฌ โ€ซืœื—ื‘ืจื•ืชโ€ฌ โ€ซื”ืœื•ื•ืื•ืชโ€ฌ38,17141,95838,683
โ€ซืœืจื‘ื•ืชโ€ฌ โ€ซื ื˜ื•โ€ฌ ,โ€ซืžื•ื—ื–ืงื•ืชโ€ฌ โ€ซืœื—ื‘ืจื•ืชโ€ฌ โ€ซื”ืžื™ื•ื—ืกื™ืโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ โ€ซื‘ื ื™ื›ื•ื™โ€ฌ โ€ซื ื›ืกื™ืโ€ฌ
โ€ซืžื•ื ื™ื˜ื™ืŸโ€ฌ28,20037,18428,201
โ€ซืงื‘ื•ืขโ€ฌ โ€ซืจื›ื•ืฉโ€ฌโ€ซื ื˜ื•โ€ฌ ,2,2392,5402,226
โ€ซื ื“ื—ื™ืโ€ฌ โ€ซืžืกื™ืโ€ฌ1,3851,104977
82,69095,00882,235
225,409189,038223,954
โ€ซืฉื•ื˜ืคื•ืชโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ
โ€ซื‘ื ืงืื™โ€ฌ โ€ซืžืชืื’ื™ื“โ€ฌ โ€ซืืฉืจืื™โ€ฌ3,2553,2673,255
โ€ซืฉื™ืจื•ืชื™ืโ€ฌ โ€ซื•ืœื ื•ืชื ื™โ€ฌ โ€ซืœืกืคืงื™ืโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ8236451,063
โ€ซืงืฉื•ืจื™ืโ€ฌ โ€ซืฆื“ื“ื™ืโ€ฌ โ€ซื–ื›ื•ืชโ€ฌ โ€ซื™ืชืจื•ืชโ€ฌ16,23315,56215,864
โ€ซื–ื›ื•ืชโ€ฌ โ€ซื•ื™ืชืจื•ืชโ€ฌ โ€ซื–ื›ืื™ืโ€ฌ2,7654,0492,190
23,07623,52322,372
โ€ซืฉื•ื˜ืคื•ืชโ€ฌ โ€ซืœืโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ
โ€ซื”ืœื•ื•ืโ€ฌโ€ซื”โ€ฌโ€ซืžโ€ฌโ€ซื‘ื ืงืื™โ€ฌ โ€ซืชืื’ื™ื“โ€ฌ111175124
โ€ซืœืขื•ื‘ื“ื™ืโ€ฌ โ€ซื”ื˜ื‘ื•ืชโ€ฌ โ€ซื‘ืฉืœโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌโ€ซื ื˜ื•โ€ฌ ,1,9282,4321,872
2,0392,6071,996
โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืžื ื™ื•ืชโ€ฌ โ€ซืœื‘ืขืœื™โ€ฌ โ€ซื”ืžื™ื•ื—ืกโ€ฌ โ€ซื”ื•ืŸโ€ฌ
โ€ซืžื ื™ื•ืชโ€ฌ โ€ซื”ื•ืŸโ€ฌ19,96917,82019,969
โ€ซืžื ื™ื•ืชโ€ฌ โ€ซืขืœโ€ฌ โ€ซืคืจืžื™ื”โ€ฌ189,815144,819189,815
โ€ซืื•ืฆืจโ€ฌ โ€ซืžื ื™ื•ืชโ€ฌ(23,395)(23,395)(23,395)
โ€ซืจื•ื•ื—โ€ฌ โ€ซื™ืชืจืชโ€ฌ83,23185,79890,003
โ€ซืชืจื’ื•ืโ€ฌ โ€ซืžื”ืคืจืฉื™โ€ฌ โ€ซื”ื•ืŸโ€ฌ โ€ซืงืจืŸโ€ฌ(59,897)(58,699)(65,646)
โ€ซืฉืœื™ื˜ื”โ€ฌ โ€ซืžืงื ื•ืชโ€ฌ โ€ซืฉืื™ื ืŸโ€ฌ โ€ซื–ื›ื•ื™ื•ืชโ€ฌ โ€ซื‘ืขืœื™โ€ฌ โ€ซืขืโ€ฌ โ€ซืขืกืงืื•ืชโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซื”ื•ืŸโ€ฌ โ€ซืงืจืŸโ€ฌ(13,291)(13,618)(13,291)
โ€ซืžื ื™ื•ืชโ€ฌ โ€ซืžื‘ื•ืกืกโ€ฌ โ€ซืชืฉืœื•ืโ€ฌ โ€ซืžืขืกืงืื•ืชโ€ฌ โ€ซืงืจืŸโ€ฌ3,8623,7603,837
โ€ซื”ื•ืŸโ€ฌ โ€ซืงืจื ื•ืชโ€ฌโ€ซืœืžื›ื™ืจื”โ€ฌ โ€ซื–ืžื™ื ื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ-6,423(1,705)
200,294162,908199,587
225,409189,038223,954
.โ€ซื”ื ืคืจื“โ€ฌ โ€ซื”ื›ืกืคื™โ€ฌ โ€ซื•ืžื”ืžื™ื“ืขโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืžื”ื ืชื•ื ื™ืโ€ฌ โ€ซื ืคืจื“โ€ฌ โ€ซื‘ืœืชื™โ€ฌ โ€ซื—ืœืงโ€ฌ โ€ซืžื”ื•ื•ื”โ€ฌ โ€ซื”ืžืฆื•ืจืฃโ€ฌ โ€ซื”ื ื•ืกืฃโ€ฌ โ€ซื”ืžื™ื“ืขโ€ฌ
28โ€ซื‘ืžืื™โ€ฌ,2018
โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซื”ื“ื•ื—ื•ืชโ€ฌ โ€ซืื™ืฉื•ืจโ€ฌ โ€ซืชืืจื™ืšโ€ฌโ€ซืžืจโ€ฌ โ€ซื—ื™ื™ืโ€ฌ
โ€ซื”ื“ื™ืจืงื˜ื•ืจื™ื•ืŸโ€ฌ โ€ซื™ื•"ืจโ€ฌ
โ€ซืœืžืคืจื˜โ€ฌ โ€ซื ื™ืจโ€ฌ
โ€ซืžื ื›"ืœโ€ฌ
โ€ซืžืžื™ื”โ€ฌ โ€ซืื‘ื™ืฉื™โ€ฌ
โ€ซืกืžื ื›"ืœโ€ฌโ€ซื›ืกืคื™ืโ€ฌ
โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ .โ€ซื—โ€ฌโ€ซื‘ืข"ืžโ€ฌ
โ€ซื”ื“ื•ื—โ€ฌ โ€ซืžืชื•ืšโ€ฌ โ€ซื›ืกืคื™ื™ืโ€ฌ โ€ซื ืชื•ื ื™ืโ€ฌโ€ซื•ืชโ€ฌโ€ซื”ืžืื•ื—ื“โ€ฌโ€ซื™ืโ€ฌโ€ซืขืœโ€ฌโ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืจื•ื•ื—โ€ฌโ€ซืœื—ื‘ืจื”โ€ฌ โ€ซื”ืžื™ื•ื—ืกื™ืโ€ฌ
-4-
โ€ซืœโ€ฌ-3โ€ซืฉื”ืกืชื™ื™ืžื•โ€ฌ โ€ซื”ื—ื•ื“ืฉื™ืโ€ฌ
โ€ซื‘ื™ื•ืโ€ฌ31โ€ซื‘ืžืจืกโ€ฌ
โ€ซืœืฉื ื”โ€ฌ
โ€ซืฉื”ืกืชื™ื™ืžื”โ€ฌ
โ€ซื‘ื™ื•ืโ€ฌ
31โ€ซื‘ื“ืฆืžื‘ืจโ€ฌ
201820172017
โ€ซืžื‘ื•ืงืจโ€ฌ โ€ซื‘ืœืชื™โ€ฌโ€ซืžื‘ื•ืงืจโ€ฌ
โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌ
โ€ซืžืžื›ื™ืจื•ืชโ€ฌ โ€ซื”ื›ื ืกื•ืชโ€ฌ78-290
โ€ซืขืœื•ืชโ€ฌโ€ซื”ืžื›ื™ืจื•ืชโ€ฌ(60)-(184)
โ€ซื’ื•ืœืžื™โ€ฌ โ€ซืจื•ื•ื—โ€ฌ18-106
โ€ซื”ื•ืฆืื•ืชโ€ฌ,โ€ซืฉื™ื•ื•ืงโ€ฌโ€ซื•ื›ืœืœื™ื•ืชโ€ฌ โ€ซื”ื ื”ืœื”โ€ฌ(248)(1,043)(1,882)
โ€ซื”ื›ื ืกื•ืชโ€ฌโ€ซืื—ืจื•ืชโ€ฌ5474141
( โ€ซืจื•ื•ื—โ€ฌโ€ซื”ืคืกื“โ€ฌ)โ€ซืชืคืขื•ืœื™โ€ฌ317(1,002)(1,735)
โ€ซืžื™ืžื•ืŸโ€ฌ โ€ซื”ื›ื ืกื•ืชโ€ฌ1,0846723,207
โ€ซืžื™ืžื•ืŸโ€ฌ โ€ซื”ื•ืฆืื•ืชโ€ฌ(46)(533)(1,074)
โ€ซื”ืคืกื“โ€ฌโ€ซืžื•ื—ื–ืงื•ืชโ€ฌ โ€ซืžื—ื‘ืจื•ืชโ€ฌ(6,727)(7,174)(3,018)
โ€ซื”ืคืกื“โ€ฌโ€ซื”ื”ื›ื ืกื”โ€ฌ โ€ซืขืœโ€ฌ โ€ซืžืกื™ืโ€ฌ โ€ซืœืคื ื™โ€ฌ(5,372)(8,037)(2,620)
)โ€ซ(ื”ื•ืฆืื•ืชโ€ฌ โ€ซื”ื›ื ืกื•ืชโ€ฌโ€ซื”ื”ื›ื ืกื”โ€ฌ โ€ซืขืœโ€ฌ โ€ซืžืกื™ืโ€ฌ408-(233)
โ€ซื”ืคืกื“โ€ฌโ€ซืœื—ื‘ืจื”โ€ฌ โ€ซื”ืžื™ื•ื—ืกโ€ฌ(4,964)(8,037)(2,853)
.โ€ซื”ื ืคืจื“โ€ฌ โ€ซื”ื›ืกืคื™โ€ฌ โ€ซื•ืžื”ืžื™ื“ืขโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืžื”ื ืชื•ื ื™ืโ€ฌ โ€ซื ืคืจื“โ€ฌ โ€ซื‘ืœืชื™โ€ฌ โ€ซื—ืœืงโ€ฌ โ€ซืžื”ื•ื•ื”โ€ฌ โ€ซื”ืžืฆื•ืจืฃโ€ฌ โ€ซื”ื ื•ืกืฃโ€ฌ โ€ซื”ืžื™ื“ืขโ€ฌ
โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ .โ€ซื—โ€ฌโ€ซื‘ืข"ืžโ€ฌ
โ€ซื”ื“ื•ื—โ€ฌ โ€ซืžืชื•ืšโ€ฌ โ€ซื›ืกืคื™ื™ืโ€ฌ โ€ซื ืชื•ื ื™ืโ€ฌโ€ซื•ืชโ€ฌโ€ซื”ืžืื•ื—ื“โ€ฌโ€ซื™ืโ€ฌโ€ซืขืœโ€ฌโ€ซื”ื›ื•ืœืœโ€ฌ โ€ซื”ืจื•ื•ื—โ€ฌโ€ซืœื—ื‘ืจื”โ€ฌ โ€ซื”ืžื™ื•ื—ืกื™ืโ€ฌ
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โ€ซืœโ€ฌ-3โ€ซืฉื”ืกืชื™ื™ืžื•โ€ฌ โ€ซื”ื—ื•ื“ืฉื™ืโ€ฌ
โ€ซื‘ื™ื•ืโ€ฌ31โ€ซื‘ืžืจืกโ€ฌ
โ€ซืœืฉื ื”โ€ฌ
โ€ซืฉื”ืกืชื™ื™ืžื”โ€ฌ
โ€ซื‘ื™ื•ืโ€ฌ
31โ€ซื‘ื“ืฆืžื‘ืจโ€ฌ
201820172017
โ€ซืžื‘ื•ืงืจโ€ฌ โ€ซื‘ืœืชื™โ€ฌโ€ซืžื‘ื•ืงืจโ€ฌ
โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌ
โ€ซื ืงื™โ€ฌ โ€ซื”ืคืกื“โ€ฌโ€ซืœื—ื‘ืจื”โ€ฌ โ€ซื”ืžื™ื•ื—ืกโ€ฌ(4,964)(8,037)(2,853)
:)โ€ซื”ืžืกโ€ฌ โ€ซื”ืฉืคืขืชโ€ฌ โ€ซ(ืœืื—ืจโ€ฌ โ€ซืœื—ื‘ืจื”โ€ฌ โ€ซื”ืžื™ื•ื—ืกโ€ฌ โ€ซืื—ืจโ€ฌ โ€ซื›ื•ืœืœโ€ฌ )โ€ซ(ื”ืคืกื“โ€ฌ โ€ซืจื•ื•ื—โ€ฌ
:โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืœืจื•ื•ื—โ€ฌ โ€ซืžื›ืŸโ€ฌ โ€ซืœืื—ืจโ€ฌ โ€ซืžื—ื“ืฉโ€ฌ โ€ซื™ืกื•ื•ื’ื•โ€ฌ โ€ซืฉืœืโ€ฌ โ€ซืกื›ื•ืžื™ืโ€ฌ
โ€ซืžื•ื’ื“ืจืชโ€ฌ โ€ซื”ื˜ื‘ื”โ€ฌ โ€ซืชื›ื ื™ืชโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซืืงื˜ื•ืืจื™โ€ฌ )โ€ซ(ื”ืคืกื“โ€ฌ โ€ซืจื•ื•ื—โ€ฌ10(151)(1,130)
โ€ซื‘ื”ืชืงื™ื™ืโ€ฌ โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืœืจื•ื•ื—โ€ฌ โ€ซืžื—ื“ืฉโ€ฌ โ€ซื”ืžืกื•ื•ื’ื™ืโ€ฌ โ€ซืื•โ€ฌ โ€ซืฉื™ืกื•ื•ื’ื•โ€ฌ โ€ซืกื›ื•ืžื™ืโ€ฌ
:โ€ซืกืคืฆื™ืคื™ื™ืโ€ฌ โ€ซืชื ืื™ืโ€ฌ
โ€ซื”ืคืกื“โ€ฌโ€ซืœืžื›ื™ืจื”โ€ฌ โ€ซื–ืžื™ื ื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ-(216)(457)
โ€ซืฉืœโ€ฌ โ€ซื›ืกืคื™ื™ืโ€ฌ โ€ซื“ื•ื—ื•ืชโ€ฌ โ€ซืžืชืจื’ื•ืโ€ฌ โ€ซื”ื ื•ื‘ืขื•ืชโ€ฌ โ€ซื”ืชืืžื•ืชโ€ฌโ€ซื‘ืžื˜ื‘ืขโ€ฌ โ€ซืคืขื™ืœื•ื™ื•ืชโ€ฌ
โ€ซื—ื•ืฅโ€ฌ5,749377(6,570)
โ€ซื–ืžื™ื ื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ โ€ซืžื™ืžื•ืฉโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซื•ื”ืคืกื“โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซืœื“ื•ื—โ€ฌ โ€ซื”ืขื‘ืจื”โ€ฌ
โ€ซืœืžื›ื™ืจื”โ€ฌ--(7,887)
โ€ซืกื”"ื›โ€ฌ( โ€ซืจื•ื•ื—โ€ฌโ€ซื”ืคืกื“โ€ฌ)โ€ซืœโ€ฌ โ€ซื”ืžื™ื•ื—ืกโ€ฌ โ€ซืื—ืจโ€ฌ โ€ซื›ื•ืœืœโ€ฌโ€ซื—ื‘ืจื”โ€ฌ5,75910(16,044)
โ€ซืกื”"ื›โ€ฌ( โ€ซืจื•ื•ื—โ€ฌโ€ซื”ืคืกื“โ€ฌ)โ€ซืœโ€ฌ โ€ซื”ืžื™ื•ื—ืกโ€ฌ โ€ซื›ื•ืœืœโ€ฌโ€ซื—ื‘ืจื”โ€ฌ795(8,027)(18,897)
.โ€ซื”ื ืคืจื“โ€ฌ โ€ซื”ื›ืกืคื™โ€ฌ โ€ซื•ืžื”ืžื™ื“ืขโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืžื”ื ืชื•ื ื™ืโ€ฌ โ€ซื ืคืจื“โ€ฌ โ€ซื‘ืœืชื™โ€ฌ โ€ซื—ืœืงโ€ฌ โ€ซืžื”ื•ื•ื”โ€ฌ โ€ซื”ืžืฆื•ืจืฃโ€ฌ โ€ซื”ื ื•ืกืฃโ€ฌ โ€ซื”ืžื™ื“ืขโ€ฌ
โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ .โ€ซื—โ€ฌโ€ซื‘ืข"ืžโ€ฌ
โ€ซื”ื“ื•ื—โ€ฌ โ€ซืžืชื•ืšโ€ฌ โ€ซื›ืกืคื™ื™ืโ€ฌ โ€ซื ืชื•ื ื™ืโ€ฌโ€ซื•ืชโ€ฌโ€ซื”ืžืื•ื—ื“ื™ืโ€ฌโ€ซื”ืžื–ื•ืžื ื™ืโ€ฌ โ€ซืชื–ืจื™ืžื™โ€ฌ โ€ซืขืœโ€ฌโ€ซืœื—ื‘ืจื”โ€ฌ โ€ซื”ืžื™ื•ื—ืกื™ืโ€ฌ
-6-
โ€ซืœโ€ฌ-3โ€ซืฉื”ืกืชื™ื™ืžื•โ€ฌ โ€ซื”ื—ื•ื“ืฉื™ืโ€ฌ
โ€ซื‘ื™ื•ืโ€ฌ31โ€ซื‘ืžืจืกโ€ฌ
โ€ซืœืฉื ื”โ€ฌ
โ€ซืฉื”ืกืชื™ื™ืžื”โ€ฌ
โ€ซื‘ื™ื•ืโ€ฌ
31โ€ซื‘ื“ืฆืžื‘ืจโ€ฌ
201820172017
โ€ซืžื‘ื•ืงืจโ€ฌ โ€ซื‘ืœืชื™โ€ฌโ€ซืžื‘ื•ืงืจโ€ฌ
โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌ
โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืฉื•ื˜ืคืชโ€ฌ โ€ซืžืคืขื™ืœื•ืชโ€ฌ โ€ซืžื–ื•ืžื ื™ืโ€ฌ โ€ซืชื–ืจื™ืžื™โ€ฌ
โ€ซื ืงื™โ€ฌ โ€ซื”ืคืกื“โ€ฌโ€ซืœื—ื‘ืจื”โ€ฌ โ€ซื”ืžื™ื•ื—ืกโ€ฌ(4,964)(8,037)(2,853)
โ€ซืฉืœโ€ฌ โ€ซืฉื•ื˜ืคืชโ€ฌ โ€ซืžืคืขื™ืœื•ืชโ€ฌ โ€ซืžื–ื•ืžื ื™ืโ€ฌ โ€ซืชื–ืจื™ืžื™โ€ฌ โ€ซืœื”ืฆื’ืชโ€ฌ โ€ซื”ื“ืจื•ืฉื•ืชโ€ฌ โ€ซื”ืชืืžื•ืชโ€ฌ
:โ€ซื”ื—ื‘ืจื”โ€ฌ
:โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื•ื”ืคืกื“โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซืœืกืขื™ืคื™โ€ฌ โ€ซื”ืชืืžื•ืชโ€ฌ
โ€ซืžื ื™ื•ืชโ€ฌ โ€ซืžื‘ื•ืกืกโ€ฌ โ€ซืชืฉืœื•ืโ€ฌ2559136
โ€ซืฉืขืจื•ืšโ€ฌโ€ซื”ืœื•ื•ืื•ืชโ€ฌโ€ซืžื•ื—ื–ืงื•ืชโ€ฌ โ€ซืœื—ื‘ืจื•ืชโ€ฌ(395)321330
โ€ซืคื—ืชโ€ฌโ€ซื•ื”ืคื—ืชื•ืชโ€ฌ257236970
โ€ซื”ื›ื ืกื•ืชโ€ฌโ€ซื ื˜ื•โ€ฌ ,โ€ซืžื™ืžื•ืŸโ€ฌ(1,038)(139)(2,133)
โ€ซืงื‘ื•ืขโ€ฌ โ€ซืจื›ื•ืฉโ€ฌ โ€ซืžืžื™ืžื•ืฉโ€ฌ โ€ซืจื•ื•ื—โ€ฌ-(41)(41)
โ€ซื”ืคืกื“โ€ฌโ€ซื—ื‘ืจื•ืชโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌโ€ซืžื•ื—ื–ืงื•ืชโ€ฌ6,7277,1743,018
โ€ซื”ื”ื›ื ืกื”โ€ฌ โ€ซืขืœโ€ฌ โ€ซืžืกื™ืโ€ฌ408-233
โ€ซื•ื”ืคืกื“โ€ฌ โ€ซืœืจื•ื•ื—โ€ฌ โ€ซืฉื ื–ืงืคื”โ€ฌ โ€ซืœืžื›ื™ืจื”โ€ฌ โ€ซื–ืžื™ื ื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ โ€ซืขืจืšโ€ฌ โ€ซืขืœื™ื™ืชโ€ฌ(547)--
โ€ซื ื˜ื•โ€ฌ ,โ€ซืœืขื•ื‘ื“ื™ืโ€ฌ โ€ซื”ื˜ื‘ื•ืชโ€ฌ โ€ซื‘ืฉืœโ€ฌ โ€ซื‘ื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ โ€ซืฉื™ื ื•ื™โ€ฌ4627(311)
5,4837,6372,202
โ€ซื•ื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ โ€ซื‘ืกืขื™ืคื™โ€ฌ โ€ซืฉื™ื ื•ื™ื™ืโ€ฌโ€ซืฉืœโ€ฌ:โ€ซื”ื—ื‘ืจื”โ€ฌ
โ€ซืขืœื™ื™ื”โ€ฌโ€ซื—ื•ื‘ื”โ€ฌ โ€ซื•ื™ืชืจื•ืชโ€ฌ โ€ซื‘ื—ื™ื™ื‘ื™ืโ€ฌ(1,449)(1,968)(47,784)
โ€ซื™ืจื™ื“ื”โ€ฌโ€ซืฉื™ืจื•ืชื™ืโ€ฌ โ€ซื•ืœื ื•ืชื ื™โ€ฌ โ€ซืœืกืคืงื™ืโ€ฌ โ€ซื‘ื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ(291)(682)(264)
โ€ซื™ืจื™ื“ื”โ€ฌ)โ€ซ(ืขืœื™ื™ื”โ€ฌโ€ซื ื“ื—ื™ืโ€ฌ โ€ซื‘ืžื™ืกื™ืโ€ฌ(408)-127
โ€ซืขืœื™ื™ื”โ€ฌโ€ซื–ื›ื•ืชโ€ฌ โ€ซื•ื™ืชืจื•ืชโ€ฌ โ€ซื‘ื–ื›ืื™ืโ€ฌ8652051,480
(1,333)(2,445)(46,441)
:โ€ซืขื‘ื•ืจโ€ฌ โ€ซื‘ื—ื‘ืจื”โ€ฌ โ€ซื”ืฉื ื”โ€ฌ โ€ซื‘ืžื”ืœืšโ€ฌ โ€ซืฉืฉื•ืœืžื•โ€ฌ โ€ซืžื–ื•ืžื ื™ืโ€ฌ
โ€ซืฉืฉื•ืœืžื”โ€ฌ โ€ซืจื™ื‘ื™ืชโ€ฌ(13)(16)(100)
โ€ซื ื˜ื•โ€ฌ โ€ซืžื–ื•ืžื ื™ืโ€ฌโ€ซืœืคืขื™ืœื•ืชโ€ฌ โ€ซืฉืฉื™ืžืฉื•โ€ฌโ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืฉื•ื˜ืคืชโ€ฌ:(826)(2,861)(47,192)
โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืžื”ื ืชื•ื ื™ืโ€ฌ โ€ซื ืคืจื“โ€ฌ โ€ซื‘ืœืชื™โ€ฌ โ€ซื—ืœืงโ€ฌ โ€ซืžื”ื•ื•ื”โ€ฌ โ€ซื”ืžืฆื•ืจืฃโ€ฌ โ€ซื”ื ื•ืกืฃโ€ฌ โ€ซื”ืžื™ื“ืขโ€ฌ.โ€ซื”ื ืคืจื“โ€ฌ โ€ซื”ื›ืกืคื™โ€ฌ โ€ซื•ืžื”ืžื™ื“ืขโ€ฌ
โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ .โ€ซื—โ€ฌโ€ซื‘ืข"ืžโ€ฌ
โ€ซื”ื“ื•ื—โ€ฌ โ€ซืžืชื•ืšโ€ฌ โ€ซื›ืกืคื™ื™ืโ€ฌ โ€ซื ืชื•ื ื™ืโ€ฌโ€ซื•ืชโ€ฌโ€ซื”ืžืื•ื—ื“ื™ืโ€ฌโ€ซื”ืžื–ื•ืžื ื™ืโ€ฌ โ€ซืชื–ืจื™ืžื™โ€ฌ โ€ซืขืœโ€ฌโ€ซืœื—ื‘ืจื”โ€ฌ โ€ซื”ืžื™ื•ื—ืกื™ืโ€ฌ
-7-
โ€ซืœโ€ฌ-3โ€ซืฉื”ืกืชื™ื™ืžื•โ€ฌ โ€ซื”ื—ื•ื“ืฉื™ืโ€ฌ
โ€ซื‘ื™ื•ืโ€ฌ31โ€ซื‘ืžืจืกโ€ฌ
โ€ซืœืฉื ื”โ€ฌ
โ€ซืฉื”ืกืชื™ื™ืžื”โ€ฌ
โ€ซื‘ื™ื•ืโ€ฌ
31โ€ซื‘ื“ืฆืžื‘ืจโ€ฌ
201820172017
โ€ซืžื‘ื•ืงืจโ€ฌ โ€ซื‘ืœืชื™โ€ฌโ€ซืžื‘ื•ืงืจโ€ฌ
โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌ
โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืฉืงืขื”โ€ฌ โ€ซืžืคืขื™ืœื•ืชโ€ฌ โ€ซืžื–ื•ืžื ื™ืโ€ฌ โ€ซืชื–ืจื™ืžื™โ€ฌ
โ€ซืงื‘ื•ืขโ€ฌ โ€ซืจื›ื•ืฉโ€ฌ โ€ซืจื›ื™ืฉืชโ€ฌ(270)(10)(430)
โ€ซืจื›ื•ืฉโ€ฌ โ€ซืžืžื›ื™ืจืชโ€ฌ โ€ซืชืžื•ืจื”โ€ฌโ€ซืงื‘ื•ืขโ€ฌ-4242
โ€ซื•โ€ฌ โ€ซื”ืฉืงืขื”โ€ฌโ€ซืžื•ื—ื–ืงื•ืชโ€ฌ โ€ซืœื—ื‘ืจื•ืชโ€ฌ โ€ซื”ืœื•ื•ืื•ืชโ€ฌ โ€ซืžืชืŸโ€ฌ(687)(355)(4,357)
โ€ซืžื•ื—ื–ืงื•ืชโ€ฌ โ€ซืžื—ื‘ืจื•ืชโ€ฌ โ€ซื”ืœื•ื•ืื•ืชโ€ฌ โ€ซื”ื—ื–ืจโ€ฌ39-3,928
โ€ซืจื›ื™ืฉืชโ€ฌโ€ซืคื™ื ื ืกื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌโ€ซืœืžื›ื™ืจื”โ€ฌ โ€ซื–ืžื™ื ื™ืโ€ฌ--(382)
โ€ซื ื˜ื•โ€ฌ โ€ซืžื–ื•ืžื ื™ืโ€ฌโ€ซืฉโ€ฌโ€ซืœืคืขื™ืœื•ืชโ€ฌ โ€ซืฉื™ืžืฉื•โ€ฌโ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืฉืงืขื”โ€ฌ:(918)(323)(1,199)
โ€ซืชื–ืจื™ืžื™โ€ฌโ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืžื™ืžื•ืŸโ€ฌ โ€ซืžืคืขื™ืœื•ืชโ€ฌ โ€ซืžื–ื•ืžื ื™ืโ€ฌ
โ€ซืžื ื™ื•ืชโ€ฌ โ€ซื”ื ืคืงืชโ€ฌ โ€ซื‘ืฉืœโ€ฌ โ€ซืชืงื‘ื•ืœื™ืโ€ฌ--47,145
โ€ซืืจื•ืšโ€ฌ โ€ซืœื–ืžืŸโ€ฌ โ€ซืื—ืจื•ืชโ€ฌ โ€ซื•ื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ โ€ซื”ืœื•ื•ืื•ืชโ€ฌ โ€ซืคืจืขื•ืŸโ€ฌ(13)(38)(100)
โ€ซื ื˜ื•โ€ฌ ,โ€ซื•ืื—ืจื™ืโ€ฌ โ€ซื‘ื ืงืื™ื™ืโ€ฌ โ€ซืžืชืื’ื™ื“ื™ืโ€ฌ โ€ซืงืฆืจโ€ฌ โ€ซืœื–ืžืŸโ€ฌ โ€ซืืฉืจืื™โ€ฌ-3,2043,202
โ€ซืฉโ€ฌ โ€ซื ื˜ื•โ€ฌ โ€ซืžื–ื•ืžื ื™ืโ€ฌโ€ซ(ืฉโ€ฌ โ€ซืžืคืขื™ืœื•ืชโ€ฌ โ€ซื ื‘ืขื•โ€ฌโ€ซืฉื™ืžืฉื•โ€ฌโ€ซืœืคืขื™ืœื•ืชโ€ฌ)โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืžื™ืžื•ืŸโ€ฌ:(13)3,16653,389
( โ€ซืขืœื™ื”โ€ฌโ€ซื™ืจื™ื“ื”โ€ฌ)โ€ซืžื–ื•ืžื ื™ืโ€ฌ โ€ซื•ืฉื•ื•ื™โ€ฌ โ€ซื‘ืžื–ื•ืžื ื™ืโ€ฌ(1,758)(18)1,856
โ€ซื”โ€ฌ โ€ซืœืชื—ื™ืœืชโ€ฌ โ€ซืžื–ื•ืžื ื™ืโ€ฌ โ€ซื•ืฉื•ื•ื™โ€ฌ โ€ซืžื–ื•ืžื ื™ืโ€ฌ โ€ซื™ืชืจืชโ€ฌโ€ซืชืงื•ืคื”โ€ฌ1,958102102
โ€ซื”โ€ฌ โ€ซืœืกื•ืฃโ€ฌ โ€ซืžื–ื•ืžื ื™ืโ€ฌ โ€ซื•ืฉื•ื•ื™โ€ฌ โ€ซืžื–ื•ืžื ื™ืโ€ฌ โ€ซื™ืชืจืชโ€ฌโ€ซืชืงื•ืคื”โ€ฌ200841,958
โ€ซืฉืœโ€ฌ โ€ซื‘ืžื–ื•ืžืŸโ€ฌ โ€ซืฉืœืโ€ฌ โ€ซืžื”ื•ืชื™ื•ืชโ€ฌ โ€ซืคืขื™ืœื•ื™ื•ืชโ€ฌโ€ซื”ื—ื‘ืจื”โ€ฌ
โ€ซืœื”ืฉืงืขื”โ€ฌ โ€ซื›ืœื•ืœื”โ€ฌ โ€ซืœื—ื‘ืจื”โ€ฌ โ€ซื”ืœื•ื•ืื”โ€ฌ โ€ซื”ืžืจืชโ€ฌ--837
โ€ซื›ืœื•ืœื”โ€ฌ โ€ซืœื—ื‘ืจื”โ€ฌ โ€ซื”ืœื•ื•ืื”โ€ฌ โ€ซืขืœโ€ฌ โ€ซื—ื•ื‘โ€ฌ โ€ซืžื—ื™ืœืชโ€ฌ--1,516
.โ€ซื”ื ืคืจื“โ€ฌ โ€ซื”ื›ืกืคื™โ€ฌ โ€ซื•ืžื”ืžื™ื“ืขโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืžื”ื ืชื•ื ื™ืโ€ฌ โ€ซื ืคืจื“โ€ฌ โ€ซื‘ืœืชื™โ€ฌ โ€ซื—ืœืงโ€ฌ โ€ซืžื”ื•ื•ื”โ€ฌ โ€ซื”ืžืฆื•ืจืฃโ€ฌ โ€ซื”ื ื•ืกืฃโ€ฌ โ€ซื”ืžื™ื“ืขโ€ฌ
โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ .โ€ซื—โ€ฌโ€ซื‘ืข"ืžโ€ฌ
โ€ซื ื•ืกืฃโ€ฌ โ€ซืžื™ื“ืขโ€ฌ
-- 8
โ€ซื‘ืื•ืจโ€ฌ1:-โ€ซื›ืœืœื™โ€ฌ
โ€ซืชืงื ื”โ€ฌ โ€ซืœื”ื•ืจืื•ืชโ€ฌ โ€ซื‘ื”ืชืืโ€ฌ โ€ซืžืชื•ืžืฆืชืชโ€ฌ โ€ซื‘ืžืชื›ื•ื ืชโ€ฌ โ€ซืขืจื•ืšโ€ฌ โ€ซื–ื”โ€ฌ โ€ซื ืคืจื“โ€ฌ โ€ซื›ืกืคื™โ€ฌ โ€ซืžื™ื“ืขโ€ฌ38โ€ซืขืจืšโ€ฌ โ€ซื ื™ื™ืจื•ืชโ€ฌ โ€ซืœืชืงื ื•ืชโ€ฌ 'โ€ซื“โ€ฌ
โ€ซื”ืชืฉ"ืœโ€ฌ ,)โ€ซื•ืžื™ื™ื“ื™ืโ€ฌ โ€ซืชืงื•ืคืชื™ื™ืโ€ฌ โ€ซ(ื“ื•ื—ื•ืชโ€ฌ-1970โ€ซืขืœโ€ฌ โ€ซื”ื›ืกืคื™โ€ฌ โ€ซืœืžื™ื“ืขโ€ฌ โ€ซื‘ื”ืงืฉืจโ€ฌ โ€ซื–ื”โ€ฌ โ€ซื ืคืจื“โ€ฌ โ€ซื›ืกืคื™โ€ฌ โ€ซื‘ืžื™ื“ืขโ€ฌ โ€ซืœืขื™ื™ืŸโ€ฌ โ€ซื™ืฉโ€ฌ .
โ€ซืœื™ื•ืโ€ฌ โ€ซื”ืฉื ืชื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซื”ื“ื•ื—ื•ืชโ€ฌ31,โ€ซื‘ื“ืฆืžื‘ืจโ€ฌ2017โ€ซืืฉืจโ€ฌ โ€ซื•ืœื‘ืื•ืจื™ืโ€ฌ โ€ซืชืืจื™ืšโ€ฌ โ€ซื‘ืื•ืชื•โ€ฌ โ€ซืฉื”ืกืชื™ื™ืžื”โ€ฌ โ€ซื•ืœืฉื ื”โ€ฌ
โ€ซื ืœื•ื•โ€ฌ.โ€ซืืœื™ื”ืโ€ฌ
โ€ซืžื‘ื ืงื™ืโ€ฌ โ€ซืœื”ืœื•ื•ืื•ืชโ€ฌ โ€ซื‘ืงืฉืจโ€ฌ โ€ซืคื™ื ื ืกื™ื•ืชโ€ฌ โ€ซืžื™ื“ื”โ€ฌ โ€ซืืžื•ืชโ€ฌ
โ€ซืชืื’ื™ื“ื™ืโ€ฌ โ€ซืขืโ€ฌ โ€ซื”ืชืงืฉืจื•ื™ื•ืชื™ื”โ€ฌ โ€ซื‘ืžืกื’ืจืชโ€ฌ โ€ซื”ืงื‘ื•ืฆื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืคื™ื ื ืกื™ื•ืชโ€ฌ โ€ซื”ืžื™ื“ื”โ€ฌ โ€ซื‘ืืžื•ืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืœืขืžื™ื“ืชโ€ฌ โ€ซื‘ืืฉืจโ€ฌ
โ€ซื‘ื™ืื•ืจโ€ฌ โ€ซืจืื”โ€ฌ ,โ€ซื‘ื ืงืื™ื™ืโ€ฌ1.โ€ซื”ืžืื•ื—ื“ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืœื“ื•ื—ื•ืชโ€ฌ
โ€ซื‘ืื•ืจโ€ฌ2:-โ€ซื”ื—ืฉื‘ื•ื ืื™ืชโ€ฌ โ€ซื”ืžื“ื™ื ื™ื•ืชโ€ฌ โ€ซืขื™ืงืจื™โ€ฌ
โ€ซืโ€ฌ.โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซื”ื“ื•ื—ื•ืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืขืจื™ื›ื”โ€ฌ โ€ซืžืชื›ื•ื ืชโ€ฌโ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ
โ€ซืœโ€ฌ โ€ซื‘ื”ืชืืโ€ฌ โ€ซืขืจื•ื›ื™ืโ€ฌ โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซื”ื“ื•ื—ื•ืชโ€ฌโ€ซื‘ื™ื ืœืื•ืžื™โ€ฌ โ€ซื—ืฉื‘ื•ื ืื•ืชโ€ฌ โ€ซืชืงืŸโ€ฌ34-โ€ซ"ื“ื™ื•ื•ื—โ€ฌ
โ€ซืขืจืšโ€ฌ โ€ซื ื™ื™ืจื•ืชโ€ฌ โ€ซืชืงื ื•ืชโ€ฌ โ€ซืฉืœโ€ฌ 'โ€ซื“โ€ฌ โ€ซืคืจืงโ€ฌ โ€ซืœืคื™โ€ฌ โ€ซื”ื’ื™ืœื•ื™โ€ฌ โ€ซืœื”ื•ืจืื•ืชโ€ฌ โ€ซื‘ื”ืชืืโ€ฌ โ€ซื•ื›ืŸโ€ฌ ,"โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซืœืชืงื•ืคื•ืชโ€ฌ โ€ซื›ืกืคื™โ€ฌ
โ€ซื”ืชืฉ"ืœโ€ฌ ,)โ€ซื•ืžื™ื“ื™ื™ืโ€ฌ โ€ซืชืงื•ืคืชื™ื™ืโ€ฌ โ€ซ(ื“ื•ื—ื•ืชโ€ฌ-1970.
โ€ซื”ื“ื•ื—ื•ืชโ€ฌ โ€ซื‘ืขืจื™ื›ืชโ€ฌ โ€ซื™ื•ืฉืžื”โ€ฌ โ€ซืืฉืจโ€ฌ โ€ซื”ื—ืฉื‘ื•ื ืื™ืชโ€ฌ โ€ซื”ืžื“ื™ื ื™ื•ืชโ€ฌโ€ซืœื–ื•โ€ฌ โ€ซืขืงื‘ื™ืชโ€ฌ โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ
:โ€ซืœื”ืœืŸโ€ฌ โ€ซื”ืืžื•ืจโ€ฌ โ€ซืœืžืขื˜โ€ฌ ,โ€ซื”ืžืื•ื—ื“ื™ืโ€ฌ โ€ซื”ืฉื ืชื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซื”ื“ื•ื—ื•ืชโ€ฌ โ€ซื‘ืขืจื™ื›ืชโ€ฌ โ€ซืฉื™ื•ืฉืžื”โ€ฌ
1.โ€ซืœืงื•ื—ื•ืชโ€ฌ โ€ซืขืโ€ฌ โ€ซืžื—ื•ื–ื™ืโ€ฌ โ€ซื”ื›ื ืกื•ืชโ€ฌ
โ€ซื‘ื‘ืื•ืจโ€ฌ โ€ซื›ืžืคื•ืจื˜โ€ฌ2'โ€ซื“โ€ฌ1โ€ซืžืกืคืจโ€ฌ โ€ซื‘ื™ื ืœืื•ืžื™โ€ฌ โ€ซื›ืกืคื™โ€ฌ โ€ซื“ื™ื•ื•ื—โ€ฌ โ€ซืชืงืŸโ€ฌ โ€ซืฉืœโ€ฌ โ€ซืœืจืืฉื•ื ื”โ€ฌ โ€ซื™ื™ืฉื•ืโ€ฌ โ€ซื‘ื“ื‘ืจโ€ฌ15โ€“โ€ซื”ื›ื ืกื•ืชโ€ฌ
โ€ซืขืโ€ฌ โ€ซืœืžืคืจืขโ€ฌ โ€ซื”ืชืงืŸโ€ฌ โ€ซื”ื•ืจืื•ืชโ€ฌ โ€ซืืชโ€ฌ โ€ซืœื™ื™ืฉืโ€ฌ โ€ซื‘ื—ืจื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ ,)"โ€ซ"ื”ืชืงืŸโ€ฌ โ€ซ(ืœื”ืœืŸโ€ฌ โ€ซืœืงื•ื—ื•ืชโ€ฌ โ€ซืขืโ€ฌ โ€ซืžื—ื•ื–ื™ืโ€ฌ
.โ€ซื”ืฉื•ื•ืื”โ€ฌ โ€ซืžืกืคืจื™โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืžื—ื“ืฉโ€ฌ โ€ซื”ืฆื’ื”โ€ฌ โ€ซื•ืœืœืโ€ฌ โ€ซื”ืงืœื•ืชโ€ฌ
โ€ซืœื™ื•ืโ€ฌ โ€ซืขื“โ€ฌ โ€ซืฉื™ื•ืฉืžื”โ€ฌ โ€ซื”ื—ืฉื‘ื•ื ืื™ืชโ€ฌ โ€ซื”ืžื“ื™ื ื™ื•ืชโ€ฌ โ€ซื‘ื“ื‘ืจโ€ฌ31,โ€ซื‘ื“ืฆืžื‘ืจโ€ฌ2017โ€ซื‘ื”ื›ื ืกื”โ€ฌ โ€ซื”ื”ื›ืจื”โ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌโ€“โ€ซืจืโ€ฌโ€ซื”โ€ฌ
โ€ซืกืขื™ืคื™ืโ€ฌ'โ€ซื›ื•โ€ฌโ€ซื‘ื‘ื™ืื•ืจโ€ฌ2.โ€ซื”ืžืื•ื—ื“ื™ืโ€ฌ โ€ซื”ืฉื ืชื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืœื“ื•ื—ื•ืชโ€ฌ
โ€ซืžื™ื•ืโ€ฌ โ€ซื”ื—ืœโ€ฌ โ€ซืฉืžื™ื•ืฉืžืชโ€ฌ โ€ซื”ื—ืฉื‘ื•ื ืื™ืชโ€ฌ โ€ซื”ืžื“ื™ื ื™ื•ืชโ€ฌ1,โ€ซื‘ื™ื ื•ืืจโ€ฌ2018โ€ซื”ื™ื ื”โ€ฌ โ€ซื‘ื”ื›ื ืกื”โ€ฌ โ€ซื”ื›ืจื”โ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ
:โ€ซื›ื“ืœืงืžืŸโ€ฌ
โ€ซืโ€ฌ.โ€ซื‘ื”ื›ื ืกื”โ€ฌ โ€ซื”ื›ืจื”โ€ฌ
โ€ซืื•โ€ฌ โ€ซื‘ื ื›ืกโ€ฌ โ€ซื”ืฉืœื™ื˜ื”โ€ฌ โ€ซื›ืืฉืจโ€ฌ โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซื‘ืจื•ื•ื—โ€ฌ โ€ซืžื•ื›ืจื•ืชโ€ฌ โ€ซืœืงื•ื—ื•ืชโ€ฌ โ€ซืขืโ€ฌ โ€ซืžื—ื•ื–ื™ืโ€ฌ โ€ซื”ื›ื ืกื•ืชโ€ฌ ,โ€ซืœืชืงืŸโ€ฌ โ€ซื‘ื”ืชืืโ€ฌ
โ€ซืœืœโ€ฌ โ€ซืžื•ืขื‘ืจื•ืชโ€ฌ โ€ซื‘ืฉื™ืจื•ืชโ€ฌโ€ซืœื”ืชืงื‘ืœโ€ฌ โ€ซืฉืฆืคื•ื™ื”โ€ฌ โ€ซื”ืชืžื•ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซืฉื•ื•ื™โ€ฌ โ€ซืœืคื™โ€ฌ โ€ซื•ืžื•ื›ืจืชโ€ฌ โ€ซื ืžื“ื“ืชโ€ฌ โ€ซื”ื›ื ืกื”โ€ฌ .โ€ซืงื•ื—โ€ฌ
โ€ซื”ื›ื ืกื”โ€ฌ .)โ€ซืžืกื™ืโ€ฌ โ€ซ(ื›ื’ื•ืŸโ€ฌ โ€ซืฉืœื™ืฉื™ื™ืโ€ฌ โ€ซืฆื“ื“ื™ืโ€ฌ โ€ซืœื˜ื•ื‘ืชโ€ฌ โ€ซืฉื ื’ื‘ื•โ€ฌ โ€ซื”ืกื›ื•ืžื™ืโ€ฌ โ€ซื‘ื ื™ื›ื•ื™โ€ฌ ,โ€ซื”ื—ื•ื–ื”โ€ฌ โ€ซืœืชื ืื™โ€ฌ โ€ซื‘ื”ืชืืโ€ฌ
โ€ซื”ื”ื›ื ืกื”โ€ฌ โ€ซื•ื›ืŸโ€ฌ ,โ€ซืœื—ื‘ืจื”โ€ฌ โ€ซื™ื–ืจืžื•โ€ฌ โ€ซื”ื›ืœื›ืœื™ื•ืชโ€ฌ โ€ซืฉื”ื”ื˜ื‘ื•ืชโ€ฌ โ€ซืฉืฆืคื•ื™โ€ฌ โ€ซืœืžื™ื“ื”โ€ฌ โ€ซืขื“โ€ฌ โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซื‘ืจื•ื•ื—โ€ฌ โ€ซืžื•ื›ืจืชโ€ฌ
โ€ซืžื”ื™โ€ฌ โ€ซืœืžื“ื™ื“ื”โ€ฌ โ€ซื ื™ืชื ื•ืชโ€ฌ ,โ€ซืจืœื•ื•ื ื˜ื™โ€ฌ โ€ซืืโ€ฌ ,โ€ซื•ื”ืขืœื•ื™ื•ืชโ€ฌ.โ€ซืžื ื”โ€ฌ
โ€ซืื•โ€ฌ โ€ซืขื™ืงืจื™โ€ฌ โ€ซื›ืกืคืงโ€ฌ โ€ซืคื•ืขืœืชโ€ฌ โ€ซื”ื™ืโ€ฌ โ€ซื”ืืโ€ฌ โ€ซื‘ื•ื—ื ืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ ,โ€ซืœืงื•ื—ื•ืชโ€ฌ โ€ซืขืโ€ฌ โ€ซืžื—ื•ื–ื™ืโ€ฌ โ€ซื”ื”ื›ื ืกื”โ€ฌ โ€ซืกื›ื•ืโ€ฌ โ€ซื‘ืงื‘ื™ืขืชโ€ฌ
โ€ซื˜ืจืโ€ฌ โ€ซืฉื”ื•ื‘ื˜ื—โ€ฌ โ€ซื‘ืฉื™ืจื•ืชโ€ฌ โ€ซืื•โ€ฌ โ€ซื‘ืกื—ื•ืจื”โ€ฌ โ€ซืฉื•ืœื˜ืชโ€ฌ โ€ซื”ื™ืโ€ฌ โ€ซื›ืืฉืจโ€ฌ โ€ซืขื™ืงืจื™โ€ฌ โ€ซืกืคืงโ€ฌ โ€ซื”ื™ืโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ .โ€ซื‘ื—ื•ื–ื”โ€ฌ โ€ซื›ืกื•ื›ืŸโ€ฌ
โ€ซื‘ืžืงืจื™ืโ€ฌ .โ€ซื”ืชืžื•ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื‘ืจื•ื˜ื•โ€ฌ โ€ซื‘ืกื›ื•ืโ€ฌ โ€ซื‘ื”ื›ื ืกื•ืชโ€ฌ โ€ซืžื›ื™ืจื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ ,โ€ซืืœื”โ€ฌ โ€ซื‘ืžืงืจื™ืโ€ฌ .โ€ซืœืœืงื•ื—โ€ฌ โ€ซื”ืขื‘ืจืชื•โ€ฌ
โ€ซื›ืกื•โ€ฌ โ€ซืคื•ืขืœืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซื‘ื”ืโ€ฌโ€ซื”ืกื›ื•ืžื™ืโ€ฌ โ€ซื ื™ื›ื•ื™โ€ฌ โ€ซืœืื—ืจโ€ฌ ,โ€ซื ื˜ื•โ€ฌ โ€ซื‘ืกื›ื•ืโ€ฌ โ€ซื‘ื”ื›ื ืกื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืžื›ื™ืจื”โ€ฌ ,โ€ซื›ืŸโ€ฌ
.โ€ซื”ืขื™ืงืจื™โ€ฌ โ€ซืœืกืคืงโ€ฌ โ€ซื”ืžื’ื™ืขื™ืโ€ฌ
โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ .โ€ซื—โ€ฌโ€ซื‘ืข"ืžโ€ฌ
โ€ซื ื•ืกืฃโ€ฌ โ€ซืžื™ื“ืขโ€ฌ
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โ€ซื‘ืื•ืจโ€ฌ2:-โ€ซืขื™ืงืจื™โ€ฌโ€ซื”ืžื“ื™ื ื™ื•ืชโ€ฌโ€ซื”ื—ืฉื‘ื•ื ืื™ืชโ€ฌ)โ€ซ(ื”ืžืฉืšโ€ฌ
โ€ซื‘โ€ฌ.โ€ซืกื—ื•ืจื•ืชโ€ฌ โ€ซืžืžื›ื™ืจืชโ€ฌ โ€ซื”ื›ื ืกื•ืชโ€ฌ
โ€ซื”ืฉืœื™ื˜ื”โ€ฌ โ€ซื”ืขื‘ืจืชโ€ฌ โ€ซืขืโ€ฌ ,โ€ซื–ืžืŸโ€ฌ โ€ซื‘ื ืงื•ื“ืชโ€ฌ โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซื‘ืจื•ื•ื—โ€ฌ โ€ซืžื•ื›ืจื•ืชโ€ฌ โ€ซืกื—ื•ืจื•ืชโ€ฌ โ€ซืžืžื›ื™ืจืชโ€ฌ โ€ซื”ื›ื ืกื•ืชโ€ฌ
โ€ซื‘ื“ืจืšโ€ฌ .โ€ซืœืœืงื•ื—โ€ฌ โ€ซื”ื ืžื›ืจื•ืชโ€ฌ โ€ซื”ืกื—ื•ืจื•ืชโ€ฌ โ€ซืขืœโ€ฌโ€ซื”ืกื—ื•ืจื”โ€ฌ โ€ซืžืกื™ืจืชโ€ฌ โ€ซื‘ืžื•ืขื“โ€ฌ โ€ซืžื•ืขื‘ืจืชโ€ฌ โ€ซื”ืฉืœื™ื˜ื”โ€ฌ โ€ซื›ืœืœโ€ฌ
.โ€ซืœืœืงื•ื—โ€ฌ
โ€ซื’โ€ฌ.โ€ซืฉื™ืจื•ืชื™ืโ€ฌ โ€ซืžืžืชืŸโ€ฌ โ€ซื”ื›ื ืกื•ืชโ€ฌ
โ€ซื•ืฆื•ืจืšโ€ฌ โ€ซืžืงื‘ืœโ€ฌ โ€ซื”ืœืงื•ื—โ€ฌ โ€ซื‘ื”โ€ฌ โ€ซื”ืชืงื•ืคื”โ€ฌ โ€ซืคื ื™โ€ฌ โ€ซืขืœโ€ฌ ,โ€ซื–ืžืŸโ€ฌ โ€ซืœืื•ืจืšโ€ฌ โ€ซืžื•ื›ืจื•ืชโ€ฌ โ€ซืฉื™ืจื•ืชื™ืโ€ฌ โ€ซืžืžืชืŸโ€ฌ โ€ซื”ื›ื ืกื•ืชโ€ฌ
โ€ซืœืชืงื•ืคื•ืชโ€ฌ โ€ซื‘ื”ืชืืโ€ฌ โ€ซืžื•ื›ืจื•ืชโ€ฌ โ€ซื”ื”ื›ื ืกื•ืชโ€ฌ .โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซื‘ื™ืฆื•ืขื™โ€ฌ โ€ซื™ื“ื™โ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ืžื•ืคืงื•ืชโ€ฌ โ€ซื”ื”ื˜ื‘ื•ืชโ€ฌ โ€ซืืชโ€ฌ
โ€ซืœืชื ืื™โ€ฌ โ€ซื‘ื”ืชืืโ€ฌ โ€ซืžืœืงื•ื—ื•ืชื™ื”โ€ฌ โ€ซืชืฉืœื•ืโ€ฌ โ€ซื’ื•ื‘ื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ .โ€ซื”ืฉื™ืจื•ืชื™ืโ€ฌ โ€ซืกื•ืคืงื•โ€ฌ โ€ซืฉื‘ื”ืŸโ€ฌ โ€ซื”ื“ื™ื•ื•ื—โ€ฌ
โ€ซื™ื›ื•โ€ฌ โ€ซื”ืชืฉืœื•ืžื™ืโ€ฌ โ€ซื›ืืฉืจโ€ฌ ,โ€ซืกืคืฆื™ืคื™ื™ืโ€ฌ โ€ซื‘ื”ืกื›ืžื™ืโ€ฌ โ€ซืฉืกื•ื›ืžื•โ€ฌ โ€ซื”ืชืฉืœื•ืโ€ฌโ€ซืชืงื•ืคืชโ€ฌ โ€ซื˜ืจื•ืโ€ฌ โ€ซืœื”ื™ื•ืชโ€ฌ โ€ซืœื™ืโ€ฌ
โ€ซืื•โ€ฌ โ€ซื‘ื ื›ืกโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืžื›ื™ืจื”โ€ฌ โ€ซื•ื‘ื”ืชืืโ€ฌ ,โ€ซื”ืฉื™ืจื•ืชโ€ฌ โ€ซืžืชืŸโ€ฌ โ€ซืชืงื•ืคืชโ€ฌ โ€ซืœืื—ืจโ€ฌ โ€ซืื•โ€ฌ โ€ซื”ืฉื™ืจื•ืชโ€ฌ โ€ซืžืชืŸโ€ฌ
.โ€ซื”ืœืงื•ื—โ€ฌ โ€ซืขืโ€ฌ โ€ซื”ื—ื•ื–ื”โ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซื‘ื”ืชื—ื™ื™ื‘ื•ืชโ€ฌ
โ€ซืžื›ื™ืจื”โ€ฌ โ€ซื›ืŸโ€ฌ โ€ซื•ืขืœโ€ฌ โ€ซื›ืกื•ื›ืŸโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืคื•ืขืœืชโ€ฌ โ€ซื•ืื—ื–ืงื”โ€ฌ โ€ซื ื™ื”ื•ืœโ€ฌ โ€ซืฉื™ืจื•ืชื™โ€ฌ โ€ซืœืžืชืŸโ€ฌ โ€ซืžื”ื—ื•ื–ื™ืโ€ฌ โ€ซื‘ื—ืœืงโ€ฌ
โ€ซื ื™ื›โ€ฌ โ€ซืœืื—ืจโ€ฌ ,โ€ซื”ื—ื•ื–ื”โ€ฌ โ€ซืžื‘ื™ืฆื•ืขโ€ฌ โ€ซื”ืžืชืงื‘ืœืชโ€ฌ โ€ซื ื˜ื•โ€ฌ โ€ซืชืžื•ืจื”โ€ฌ โ€ซื‘ื’ื•ื‘ื”โ€ฌ โ€ซืืœื”โ€ฌ โ€ซื—ื•ื–ื™ืโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซื‘ื”ื›ื ืกื•ืชโ€ฌโ€ซื•ื™โ€ฌ
.โ€ซื”ืขื™ืงืจื™โ€ฌ โ€ซืœืกืคืงโ€ฌ โ€ซื”ืžื’ื™ืขื™ืโ€ฌ โ€ซื”ืกื›ื•ืžื™ืโ€ฌ
โ€ซื“โ€ฌ.โ€ซืžืฉืชื ื”โ€ฌ โ€ซืชืžื•ืจื”โ€ฌ
โ€ซื”ืคืขืœืชโ€ฌ โ€ซื‘ืขืชโ€ฌ .โ€ซืœืงื•ื—โ€ฌ โ€ซืขืโ€ฌ โ€ซื—ื•ื–ื”โ€ฌ โ€ซืœื›ืœโ€ฌ โ€ซื‘ื ืคืจื“โ€ฌ โ€ซื”ืขืกืงื”โ€ฌ โ€ซืžื—ื™ืจโ€ฌ โ€ซืืชโ€ฌ โ€ซืœืงื‘ื•ืขโ€ฌ โ€ซื ื“ืจืฉืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ
โ€ซื‘ื”ืชื—ืฉื‘โ€ฌ ,โ€ซื‘ื—ื•ื–ื”โ€ฌ โ€ซืžืฉืชื ื”โ€ฌ โ€ซืชืžื•ืจื”โ€ฌ โ€ซื›ืœโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื”ืฉืคืขื”โ€ฌ โ€ซืืชโ€ฌ โ€ซืžืขืจื™ื›ื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ ,โ€ซื–ื”โ€ฌ โ€ซื“ืขืชโ€ฌ โ€ซืฉื™ืงื•ืœโ€ฌ
( โ€ซืฉื™ื ื•ื™ื™ืโ€ฌ ,โ€ซืงื ืกื•ืชโ€ฌ ,โ€ซื‘ื”ื ื—ื•ืชโ€ฌvariationsโ€ซื‘ืงื‘ื™ืขโ€ฌ .โ€ซื‘ืžื–ื•ืžืŸโ€ฌ โ€ซืฉืœืโ€ฌ โ€ซืชืžื•ืจื”โ€ฌ โ€ซื•ื›ืŸโ€ฌ โ€ซืชื‘ื™ืขื•ืชโ€ฌ ,)โ€ซืชโ€ฌ
โ€ซื”ืกื‘ื™ืจโ€ฌ โ€ซ"ื”ืกื›ื•ืโ€ฌ โ€ซื‘ืฉื™ื˜ืชโ€ฌ โ€ซื›ืœืœโ€ฌ โ€ซื‘ื“ืจืšโ€ฌ โ€ซืžืฉืชืžืฉืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ ,โ€ซื”ืžืฉืชื ื”โ€ฌ โ€ซื”ืชืžื•ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื”ืฉืคืขื”โ€ฌ
โ€ซื”ืกื‘ื™ืจโ€ฌ โ€ซืฉื”ื•ืโ€ฌ โ€ซื”ื™ื—ื™ื“โ€ฌ โ€ซื‘ืกื›ื•ืโ€ฌ โ€ซื‘ื”ืชื—ืฉื‘โ€ฌ โ€ซื ืงื‘ืขโ€ฌ โ€ซื”ืขืกืงื”โ€ฌ โ€ซืžื—ื™ืจโ€ฌ โ€ซืœืคื™ื”โ€ฌ ,โ€ซื‘ืชืงืŸโ€ฌ โ€ซื”ืžืฆื•ื™ื ืชโ€ฌ "โ€ซื‘ื™ื•ืชืจโ€ฌ
โ€ซืชืžื•ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืกื›ื•ืžื™ืโ€ฌ โ€ซื›ื•ืœืœืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ . โ€ซื‘ื—ื•ื–ื”โ€ฌ โ€ซืืคืฉืจื™ื™ืโ€ฌ โ€ซืชืžื•ืจื”โ€ฌ โ€ซืกื›ื•ืžื™โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื‘ืชื—ื•ืโ€ฌ โ€ซื‘ื™ื•ืชืจโ€ฌ
โ€ซื‘โ€ฌ โ€ซืžืฉืžืขื•ืชื™โ€ฌ โ€ซืฉื‘ื™ื˜ื•ืœโ€ฌ โ€ซื’ื‘ื•ื”ื”โ€ฌ โ€ซื‘ืจืžื”โ€ฌ โ€ซืฆืคื•ื™โ€ฌ โ€ซืืโ€ฌ โ€ซืจืงโ€ฌ ,โ€ซืžืฉืชื ื”โ€ฌโ€ซืœืโ€ฌ โ€ซืฉื”ื•ื›ืจื•โ€ฌ โ€ซื”ื”ื›ื ืกื•ืชโ€ฌ โ€ซืกื›ื•ืโ€ฌ
.โ€ซืžื›ืŸโ€ฌ โ€ซืœืื—ืจโ€ฌ โ€ซืชืชื‘ืจืจโ€ฌ โ€ซื”ืชืžื•ืจื”โ€ฌ โ€ซืœื”ืฉืชื ื•ืชโ€ฌ โ€ซื”ืงืฉื•ืจื”โ€ฌ โ€ซื”ื•ื“ืื•ืชโ€ฌ โ€ซืื™โ€ฌ โ€ซื›ืืฉืจโ€ฌ โ€ซื™ืชืจื—ืฉโ€ฌ
โ€ซื”โ€ฌ.โ€ซื—ื•ื–ื”โ€ฌ โ€ซื”ืฉื’ืชโ€ฌ โ€ซืขืœื•ื™ื•ืชโ€ฌ
โ€ซืชื•ืกืคืชื™ื•ืชโ€ฌ โ€ซื‘ืขืœื•ื™ื•ืชโ€ฌ โ€ซื ื•ืฉืืชโ€ฌ โ€ซื”ื™ืโ€ฌ โ€ซืœืงื•ื—ื•ืชื™ื”โ€ฌ โ€ซืขืโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืžื”ื—ื•ื–ื™ืโ€ฌ โ€ซื—ืœืงโ€ฌ โ€ซื”ืฉื’ืชโ€ฌ โ€ซืขื‘ื•ืจโ€ฌ
.)โ€ซืžื—ื™ื™ื‘ืชโ€ฌ โ€ซืžื›ื™ืจื”โ€ฌ โ€ซืขืกืงืชโ€ฌ โ€ซื‘ื‘ื™ืฆื•ืขโ€ฌ โ€ซื”ืžื•ืชื ื•ืชโ€ฌ โ€ซืžื•ื›ืจื ื™ืโ€ฌ โ€ซืขืžืœื•ืชโ€ฌ โ€ซ(ืœืžืฉืœโ€ฌ โ€ซื”ื—ื•ื–ื”โ€ฌ โ€ซืœื”ืฉื’ืชโ€ฌ
โ€ซืืฉืจโ€ฌ โ€ซืขืœื•ื™ื•ืชโ€ฌโ€ซืืโ€ฌ โ€ซืœื”โ€ฌ โ€ซืžืชื”ื•ื•ืชโ€ฌ โ€ซื”ื™ื•โ€ฌ โ€ซื•ืฉืœืโ€ฌ โ€ซื”ืœืงื•ื—โ€ฌ โ€ซืขืโ€ฌ โ€ซื”ื—ื•ื–ื”โ€ฌ โ€ซืืชโ€ฌ โ€ซืœื”ืฉื™ื’โ€ฌ โ€ซืžื ืชโ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ืชื”ื•ื•โ€ฌ
โ€ซื‘ืกื™ืกโ€ฌ โ€ซืขืœโ€ฌ โ€ซื•ืžื•ืคื—ืชื•ืชโ€ฌ โ€ซื›ื ื›ืกโ€ฌ โ€ซืžื•ื›ืจื•ืชโ€ฌ ,โ€ซืœื”ืฉื™ื‘ืŸโ€ฌ โ€ซืžืฆืคื”โ€ฌ โ€ซื•ืฉื”ื—ื‘ืจื”โ€ฌ โ€ซืžื•ืฉื’โ€ฌ โ€ซื”ื™ื”โ€ฌ โ€ซืœืโ€ฌ โ€ซื”ื—ื•ื–ื”โ€ฌ
.โ€ซื”ืกืคืฆื™ืคื™โ€ฌ โ€ซื”ื—ื•ื–ื”โ€ฌ โ€ซื‘ืžืกื’ืจืชโ€ฌ โ€ซืฉืกื•ืคืงื•โ€ฌ โ€ซื”ืฉื™ืจื•ืชื™ืโ€ฌ โ€ซืžืชืŸโ€ฌ โ€ซืขืโ€ฌ โ€ซืขืงื‘ื™โ€ฌ โ€ซืฉื”ื•ืโ€ฌ โ€ซืฉื™ื˜ืชื™โ€ฌ
.โ€ซื•โ€ฌโ€ซื‘ืืฉืจืื™โ€ฌ โ€ซื”ืžื‘ื•ืฆืขื•ืชโ€ฌ โ€ซืขืกืงืื•ืชโ€ฌ
โ€ซืœืœืงื•ื—โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืžืขื ื™ืงื”โ€ฌ โ€ซืžื”ืขืกืงืื•ืชโ€ฌ โ€ซื‘ื—ืœืงโ€ฌ.โ€ซืžืฉื ื”โ€ฌ โ€ซืืจื•ื›ื”โ€ฌ โ€ซืœืชืงื•ืคื”โ€ฌ โ€ซืืฉืจืื™โ€ฌ โ€ซืชื ืื™โ€ฌ
โ€ซืžืฉืœืโ€ฌ โ€ซืฉื”ื™ื”โ€ฌ โ€ซื”ืžื—ื™ืจโ€ฌ โ€ซืืชโ€ฌ โ€ซื”ืžืฉืงืฃโ€ฌ โ€ซื”ืกื›ื•ืโ€ฌ โ€ซืœืคื™โ€ฌ โ€ซื‘ื”ื›ื ืกื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืžื›ื™ืจื”โ€ฌ โ€ซืืœื•โ€ฌ โ€ซื‘ืžืงืจื™ืโ€ฌ
โ€ซื”ื›ื ืกื•ืชโ€ฌ โ€ซื‘ืžืกื’ืจืชโ€ฌ โ€ซืžื•ื›ืจืชโ€ฌ โ€ซื•ื”ื™ืชืจื”โ€ฌ โ€ซื”ืฉื™ืจื•ืชโ€ฌ โ€ซืื•โ€ฌ โ€ซื”ืกื—ื•ืจื”โ€ฌ โ€ซืงื‘ืœืชโ€ฌ โ€ซื‘ืžื•ืขื“โ€ฌ โ€ซื‘ืžื–ื•ืžืŸโ€ฌ โ€ซื”ืœืงื•ื—โ€ฌ
.โ€ซืžื™ืžื•ืŸโ€ฌ
โ€ซืฆื•ื‘ืจืชโ€ฌ ,โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืžืกืคืงืชโ€ฌ โ€ซืื•ืชื•โ€ฌ โ€ซืขืชื™ื“ื™โ€ฌ โ€ซืฉื™ืจื•ืชโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซืืจื•ืšโ€ฌ โ€ซืœื–ืžืŸโ€ฌ โ€ซืžืงื“ืžื•ืชโ€ฌ โ€ซืงื‘ืœืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื‘ืžืงืจื™ืโ€ฌ
โ€ซืจื™ื‘ื™ืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌโ€ซื”ื”ืชืงืฉืจื•ืชโ€ฌ โ€ซืชืงื•ืคืชโ€ฌ โ€ซืœืื•ืจืšโ€ฌ โ€ซื”ืžืงื“ืžื•ืชโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซืžื™ืžื•ืŸโ€ฌ โ€ซื‘ื”ื•ืฆืืชโ€ฌ โ€ซื•ืžื›ื™ืจื”โ€ฌ
โ€ซืžื›ื™ืจื”โ€ฌ โ€ซื”ืžืงื“ืžื•ืชโ€ฌ โ€ซืžื™ืžื•ืฉโ€ฌ โ€ซืขืโ€ฌ .โ€ซืžืฉืžืขื•ืชื™โ€ฌ โ€ซืžื™ืžื•ืŸโ€ฌ โ€ซืจื›ื™ื‘โ€ฌ โ€ซื‘ื—ื•ื–ื”โ€ฌ โ€ซืงื™ื™ืโ€ฌ โ€ซื›ืืฉืจโ€ฌ โ€ซื•ื–ืืชโ€ฌ โ€ซื”ืฆืคื•ื™ื”โ€ฌ
.โ€ซืžืฉื™ืจื•ืชื™ืโ€ฌ โ€ซืžื”ื”ื›ื ืกื•ืชโ€ฌ โ€ซื›ื—ืœืงโ€ฌ โ€ซืฉื ืฆื‘ืจื”โ€ฌ โ€ซื‘ืจื™ื‘ื™ืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ
โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ .โ€ซื—โ€ฌโ€ซื‘ืข"ืžโ€ฌ
โ€ซื ื•ืกืฃโ€ฌ โ€ซืžื™ื“ืขโ€ฌ
-- 10
โ€ซื‘ืื•ืจโ€ฌ2:-โ€ซื”ื—ืฉื‘ื•ื ืื™ืชโ€ฌ โ€ซื”ืžื“ื™ื ื™ื•ืชโ€ฌ โ€ซืขื™ืงืจื™โ€ฌ)โ€ซ(ื”ืžืฉืšโ€ฌ
โ€ซื”ืชืงโ€ฌ โ€ซืคื™โ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ืืคืฉืจื™ืชโ€ฌ โ€ซื‘ื”ืงืœื”โ€ฌ โ€ซื‘ื—ืจื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌโ€ซื”ืืฉืจืื™โ€ฌ โ€ซืžืจื›ื™ื‘โ€ฌ โ€ซืืชโ€ฌ โ€ซืชืคืจื™ื“โ€ฌ โ€ซืœืโ€ฌ โ€ซื”ื™ืโ€ฌ โ€ซืœืคื™ื”โ€ฌ โ€ซืŸโ€ฌ
โ€ซืœืกื›ื•ืโ€ฌ โ€ซื‘ื”ืชืืโ€ฌ โ€ซื‘ื”ื›ื ืกื”โ€ฌ โ€ซื•ืชื›ื™ืจโ€ฌ โ€ซืžืฉื ื”โ€ฌ โ€ซืงืฆืจื”โ€ฌ โ€ซืœืชืงื•ืคื”โ€ฌ โ€ซื”ื™ื ืŸโ€ฌ โ€ซื”ืืฉืจืื™โ€ฌ โ€ซืชื ืื™โ€ฌ โ€ซื‘ื”ืŸโ€ฌ โ€ซื‘ืขืกืงืื•ืชโ€ฌ
โ€ซืื•โ€ฌ โ€ซื”ืกื—ื•ืจื”โ€ฌ โ€ซืงื‘ืœืชโ€ฌ โ€ซืžืžื•ืขื“โ€ฌ โ€ซื™ื•ืชืจโ€ฌ โ€ซืžืื•ื—ืจโ€ฌ โ€ซื‘ืžื•ืขื“โ€ฌ โ€ซืฉื™ืœืโ€ฌ โ€ซื”ืœืงื•ื—โ€ฌ โ€ซืืโ€ฌ โ€ซื’ืโ€ฌ โ€ซื‘ื”ืกื›ืโ€ฌ โ€ซืฉื ืงื‘ืขโ€ฌ โ€ซื”ืชืžื•ืจื”โ€ฌ
โ€ซื”ืฉื™ืจื•ืชโ€ฌ.
2.โ€ซืคื™ื ื ืกื™ืโ€ฌ โ€ซืžื›ืฉื™ืจื™ืโ€ฌ
โ€ซื›ืžืคื•ืจื˜โ€ฌโ€ซื‘ื‘ืื•ืจโ€ฌ2โ€ซื“โ€ฌ'2โ€ซืžืกืคืจโ€ฌ โ€ซื‘ื™ื ืœืื•ืžื™โ€ฌ โ€ซื›ืกืคื™โ€ฌ โ€ซื“ื™ื•ื•ื—โ€ฌ โ€ซืชืงืŸโ€ฌ โ€ซืฉืœโ€ฌ โ€ซืœืจืืฉื•ื ื”โ€ฌ โ€ซื™ื™ืฉื•ืโ€ฌ โ€ซื‘ื“ื‘ืจโ€ฌ9โ€“โ€ซืžื›ืฉื™ืจื™ืโ€ฌ
โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ(" :โ€ซืœื”ืœืŸโ€ฌโ€ซื”ืชืงืŸโ€ฌ",)โ€ซื”ื—ื‘ืจื”โ€ฌโ€ซืœืžืคืจืขโ€ฌ โ€ซื”ืชืงืŸโ€ฌ โ€ซื”ื•ืจืื•ืชโ€ฌ โ€ซืืชโ€ฌ โ€ซืœื™ื™ืฉืโ€ฌ โ€ซื‘ื—ืจื”โ€ฌโ€ซืœืจื‘ื•ืชโ€ฌโ€ซืžื—ื“ืฉโ€ฌ โ€ซื”ืฆื’ื”โ€ฌ
โ€ซื”ืฉื•ื•ืโ€ฌ โ€ซืžืกืคืจื™โ€ฌ โ€ซืฉืœโ€ฌโ€ซื”โ€ฌ.:โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซืžื›ืฉื™ืจื™ืโ€ฌ โ€ซื‘ื“ื‘ืจโ€ฌ โ€ซื”ื—ื“ืฉื”โ€ฌ โ€ซื”ื—ืฉื‘ื•ื ืื™ืชโ€ฌ โ€ซื”ืžื“ื™ื ื™ื•ืชโ€ฌ โ€ซืœื”ืœืŸโ€ฌ
โ€ซืโ€ฌ.โ€ซืคื™ื ื ืกื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ
โ€ซื”ืชโ€ฌ โ€ซื‘ืชื—ื•ืœืชโ€ฌ โ€ซืคื™ื ื ืกื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌโ€ซื”ื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™ืโ€ฌ โ€ซืœืจืืฉื•ื ื”โ€ฌ โ€ซื”ื”ื›ืจื”โ€ฌ โ€ซื‘ืžื•ืขื“โ€ฌ โ€ซื ืžื“ื“ื™ืโ€ฌ โ€ซืงืŸโ€ฌ
โ€ซืœืžืขื˜โ€ฌ ,โ€ซื”ืคื™ื ื ืกื™โ€ฌ โ€ซื”ื ื›ืกโ€ฌ โ€ซืฉืœโ€ฌ โ€ซืœืจื›ื™ืฉื”โ€ฌ โ€ซื‘ืžื™ืฉืจื™ืŸโ€ฌ โ€ซืœื™ื™ื—ืกโ€ฌ โ€ซืฉื ื™ืชืŸโ€ฌ โ€ซืขืกืงื”โ€ฌ โ€ซืขืœื•ื™ื•ืชโ€ฌ โ€ซื•ื‘ืชื•ืกืคืชโ€ฌ
โ€ซืขืกืงื”โ€ฌ โ€ซืขืœื•ื™ื•ืชโ€ฌ โ€ซืœื’ื‘ื™ื•โ€ฌ ,โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซื ืžื“ื“โ€ฌ โ€ซืืฉืจโ€ฌ โ€ซืคื™ื ื ืกื™โ€ฌ โ€ซื ื›ืกโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื‘ืžืงืจื”โ€ฌ
.โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืœืจื•ื•ื—โ€ฌ โ€ซื ื–ืงืคื•ืชโ€ฌ
โ€ซื‘ื“ื•ื—ื•ืชื™ื”โ€ฌ โ€ซื”ื—ื•ื‘โ€ฌ โ€ซืžื›ืฉื™ืจื™โ€ฌ โ€ซืืชโ€ฌ โ€ซื•ืžื•ื“ื“ืชโ€ฌ โ€ซืžืกื•ื•ื’ืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌโ€ซื”ืงืจื™ื˜ืจื™ื•ื ื™ืโ€ฌ โ€ซื‘ืกื™ืกโ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ
:โ€ซืœื”ืœืŸโ€ฌ
(1)โ€ซื•ื›ืŸโ€ฌ ,โ€ซื”ืคื™ื ื ืกื™ืโ€ฌ โ€ซื”ื ื›ืกื™ืโ€ฌ โ€ซืœื ื™ื”ื•ืœโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืขืกืงื™โ€ฌ โ€ซื”ืžื•ื“ืœโ€ฌ
(2).โ€ซื”ืคื™ื ื ืกื™โ€ฌ โ€ซื”ื ื›ืกโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื—ื•ื–ื™โ€ฌ โ€ซื”ืžื–ื•ืžื ื™ืโ€ฌ โ€ซืชื–ืจื™ืโ€ฌ โ€ซืžืืคื™ื™ื ื™โ€ฌ
โ€ซื‘โ€ฌ.โ€ซื”ื•ื ื™ื™ืโ€ฌ โ€ซืžื›ืฉื™ืจื™ืโ€ฌ
โ€ซื‘ืงืจื™ื˜ืจื™ื•ื ื™ืโ€ฌ โ€ซืขื•ืžื“ื™ืโ€ฌ โ€ซืื™ื ืโ€ฌ โ€ซื”ื•ื ื™ื™ืโ€ฌ โ€ซื‘ืžื›ืฉื™ืจื™ืโ€ฌ โ€ซื”ืฉืงืขื•ืชโ€ฌ โ€ซื”ืžื”ื•ื•ื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ
โ€ซื‘ืฉโ€ฌ โ€ซื ืžื“ื“ื™ืโ€ฌ โ€ซื›ืŸโ€ฌ โ€ซื•ืขืœโ€ฌ โ€ซืœืขื™ืœโ€ฌ โ€ซื”ืืžื•ืจื™ืโ€ฌ.โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื•ื•ื™โ€ฌ
,โ€ซืœืจืืฉื•ื ื”โ€ฌ โ€ซื”ื”ื›ืจื”โ€ฌ โ€ซื‘ืžื•ืขื“โ€ฌ ,โ€ซืœืžืกื—ืจโ€ฌ โ€ซืžื•ื—ื–ืงื™ืโ€ฌ โ€ซืฉืื™ื ืโ€ฌ โ€ซื”ื•ื ื™ื™ืโ€ฌ โ€ซืžื›ืฉื™ืจื™ืโ€ฌ โ€ซืขืโ€ฌ โ€ซื‘ืงืฉืจโ€ฌโ€ซื”ื—ื‘ืจื”โ€ฌ
โ€ซืขื•ืงื‘ื™ืโ€ฌ โ€ซืฉื™ื ื•ื™ื™ืโ€ฌ โ€ซืื—ืจโ€ฌ โ€ซื›ื•ืœืœโ€ฌ โ€ซื‘ืจื•ื•ื—โ€ฌ โ€ซืœื”ืฆื™ื’โ€ฌ ,โ€ซืœืฉื™ื ื•ื™โ€ฌ โ€ซื ื™ืชื ืชโ€ฌ โ€ซืฉืื™ื ื”โ€ฌ โ€ซื‘ื—ื™ืจื”โ€ฌ โ€ซืœื‘ืฆืขโ€ฌ โ€ซืจืฉืื™ืชโ€ฌ
โ€ซืืœื”โ€ฌ โ€ซืฉื™ื ื•ื™ื™ืโ€ฌ .โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซื ืžื“ื“ื•ืชโ€ฌ โ€ซื”ื™ื•โ€ฌ โ€ซื›ืŸโ€ฌ โ€ซืื™ืœื•ืœืโ€ฌ โ€ซืืฉืจโ€ฌ โ€ซื”ื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ
โ€ซื™ื™ื–โ€ฌ โ€ซืœืโ€ฌ.โ€ซื”ื”ืฉืงืขื”โ€ฌ โ€ซื’ืจื™ืขืชโ€ฌ โ€ซื‘ืขืชโ€ฌ โ€ซืœืโ€ฌ โ€ซื’ืโ€ฌ โ€ซื‘ืขืชื™ื“โ€ฌ โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืœืจื•ื•ื—โ€ฌ โ€ซืงืคื•โ€ฌ
โ€ซื’โ€ฌ.โ€ซืคื™ื ื ืกื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ โ€ซืขืจืšโ€ฌ โ€ซื™ืจื™ื“ืชโ€ฌ
โ€ซืืฉืจโ€ฌ โ€ซืคื™ื ื ืกื™ืโ€ฌ โ€ซื—ื•ื‘โ€ฌ โ€ซืžื›ืฉื™ืจื™โ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซืœื”ืคืกื“โ€ฌ โ€ซื”ื”ืคืจืฉื”โ€ฌ โ€ซืืชโ€ฌ โ€ซื“ื™ื•ื•ื—โ€ฌ โ€ซืžื•ืขื“โ€ฌ โ€ซื‘ื›ืœโ€ฌ โ€ซื‘ื•ื—ื ืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ
.โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซื ืžื“ื“ื™ืโ€ฌ โ€ซืื™ื ืโ€ฌ
;โ€ซืœื”ืคืกื“โ€ฌ โ€ซื‘ื”ืคืจืฉื”โ€ฌ โ€ซื”ื›ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืžืฆื‘ื™ืโ€ฌ โ€ซืฉื ื™โ€ฌ โ€ซื‘ื™ืŸโ€ฌ โ€ซืžื‘ื—ื™ื ื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ
1)โ€ซืžื›ืฉื™ืจื™โ€ฌโ€ซืžืื–โ€ฌ โ€ซืฉืœื”ืโ€ฌ โ€ซื”ืืฉืจืื™โ€ฌ โ€ซื‘ืื™ื›ื•ืชโ€ฌ โ€ซืžืฉืžืขื•ืชื™ืชโ€ฌ โ€ซื”ื™ื“ืจื“ืจื•ืชโ€ฌ โ€ซื—ืœื”โ€ฌ โ€ซืœืโ€ฌ โ€ซืืฉืจโ€ฌ โ€ซื—ื•ื‘โ€ฌ
โ€ซื ืžื•ืšโ€ฌ โ€ซื”ืืฉืจืื™โ€ฌ โ€ซืกื™ื›ื•ืŸโ€ฌ โ€ซื‘ื”ืโ€ฌ โ€ซืžืงืจื™ืโ€ฌ โ€ซืื•โ€ฌ ,โ€ซืœืจืืฉื•ื ื”โ€ฌ โ€ซื”ื”ื›ืจื”โ€ฌ โ€ซืžื•ืขื“โ€ฌโ€“โ€ซืœื”ืคืกื“โ€ฌ โ€ซื”ื”ืคืจืฉื”โ€ฌ
โ€ซืฉืœโ€ฌ โ€ซื‘ืชืงื•ืคื”โ€ฌ โ€ซื—ื–ื•ื™ื™ืโ€ฌ โ€ซืืฉืจืื™โ€ฌ โ€ซื”ืคืกื“ื™โ€ฌ โ€ซื‘ื—ืฉื‘ื•ืŸโ€ฌ โ€ซืชื™ืงื—โ€ฌ โ€ซื–ื”โ€ฌ โ€ซื—ื•ื‘โ€ฌ โ€ซืžื›ืฉื™ืจโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซืฉืชื•ื›ืจโ€ฌ12
;โ€ซืื•โ€ฌ ,โ€ซื”ื“ื™ื•ื•ื—โ€ฌ โ€ซืžื•ืขื“โ€ฌ โ€ซืœืื—ืจโ€ฌ โ€ซื—ื•ื“ืฉื™ืโ€ฌ
2)โ€ซืžืฉืžืขื•ืชโ€ฌ โ€ซื”ื™ื“ืจื“ืจื•ืชโ€ฌ โ€ซื—ืœื”โ€ฌ โ€ซืืฉืจโ€ฌ โ€ซื—ื•ื‘โ€ฌ โ€ซืžื›ืฉื™ืจื™โ€ฌโ€ซืžืื–โ€ฌ โ€ซืฉืœื”ืโ€ฌ โ€ซื”ืืฉืจืื™โ€ฌ โ€ซื‘ืื™ื›ื•ืชโ€ฌ โ€ซื™ืชโ€ฌ
โ€ซื”ื”ืคืจืฉื”โ€ฌ ,โ€ซื ืžื•ืšโ€ฌ โ€ซืื™ื ื•โ€ฌ โ€ซื‘ื’ื™ื ืโ€ฌ โ€ซื”ืืฉืจืื™โ€ฌ โ€ซืกื™ื›ื•ืŸโ€ฌ โ€ซื•ืืฉืจโ€ฌ โ€ซื‘ื”ืโ€ฌ โ€ซืœืจืืฉื•ื ื”โ€ฌ โ€ซื”ื”ื›ืจื”โ€ฌ โ€ซืžื•ืขื“โ€ฌ
โ€ซื”ื—ื–ื•ื™ื™ืโ€ฌ โ€ซืืฉืจืื™โ€ฌ โ€ซื”ืคืกื“ื™โ€ฌ โ€ซื‘ื—ืฉื‘ื•ืŸโ€ฌ โ€ซืชื‘ื™ืโ€ฌ โ€ซืฉืชื•ื›ืจโ€ฌ โ€ซืœื”ืคืกื“โ€ฌ-โ€ซื—ื™ื™โ€ฌ โ€ซืชืงื•ืคืชโ€ฌ โ€ซื™ืชืจืชโ€ฌ โ€ซืœืื•ืจืšโ€ฌ
โ€ซืฉืกื™ื›ื•ืŸโ€ฌ โ€ซืžื ื™ื—ื”โ€ฌ โ€ซื”ื™ืโ€ฌ โ€ซืœืคื™ื”โ€ฌ โ€ซื‘ืชืงืŸโ€ฌ โ€ซืฉื ืงื‘ืขื”โ€ฌ โ€ซื”ื”ืงืœื”โ€ฌ โ€ซืืชโ€ฌ โ€ซืžื™ื™ืฉืžืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ .โ€ซื”ืžื›ืฉื™ืจโ€ฌ
โ€ซื‘ืื•ืคืŸโ€ฌ โ€ซืขืœื”โ€ฌ โ€ซืœืโ€ฌ โ€ซื—ื•ื‘โ€ฌ โ€ซืžื›ืฉื™ืจโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืืฉืจืื™โ€ฌโ€ซืืโ€ฌ โ€ซืœืจืืฉื•ื ื”โ€ฌ โ€ซื”ื”ื›ืจื”โ€ฌ โ€ซืžืžื•ืขื“โ€ฌ โ€ซืžืฉืžืขื•ืชื™โ€ฌ
โ€ซื›ืืฉืจโ€ฌ โ€ซืœืžืฉืœโ€ฌ ,โ€ซื ืžื•ืšโ€ฌ โ€ซืืฉืจืื™โ€ฌ โ€ซืกื™ื›ื•ืŸโ€ฌ โ€ซื‘ืขืœโ€ฌ โ€ซื”ื™ื ื•โ€ฌ โ€ซื”ืžื›ืฉื™ืจโ€ฌ โ€ซื›ื™โ€ฌ โ€ซื”ื“ื™ื•ื•ื—โ€ฌ โ€ซื‘ืžื•ืขื“โ€ฌ โ€ซื ืงื‘ืขโ€ฌ
."โ€ซื”ืฉืงืขื”โ€ฌ โ€ซ"ื“ืจื’ืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื—ื™ืฆื•ื ื™โ€ฌ โ€ซื“ื™ืจื•ื’โ€ฌ โ€ซื‘ืขืœโ€ฌ โ€ซื”ื™ื ื•โ€ฌ โ€ซื”ืžื›ืฉื™ืจโ€ฌ
โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ .โ€ซื—โ€ฌโ€ซื‘ืข"ืžโ€ฌ
โ€ซื ื•ืกืฃโ€ฌ โ€ซืžื™ื“ืขโ€ฌ
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โ€ซื‘ืื•ืจโ€ฌ2:-โ€ซื”ื—ืฉื‘ื•ื ืื™ืชโ€ฌ โ€ซื”ืžื“ื™ื ื™ื•ืชโ€ฌ โ€ซืขื™ืงืจื™โ€ฌ)โ€ซ(ื”ืžืฉืšโ€ฌ
โ€ซืื•โ€ฌ โ€ซืœืจื•ื•ื—โ€ฌ โ€ซืชื™ื–ืงืฃโ€ฌ โ€ซืžื•ืคื—ืชืชโ€ฌ โ€ซืขืœื•ืชโ€ฌ โ€ซืœืคื™โ€ฌ โ€ซื”ื ืžื“ื“ื™ืโ€ฌ โ€ซื—ื•ื‘โ€ฌ โ€ซืžื›ืฉื™ืจื™โ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซื”ืขืจืšโ€ฌ โ€ซื™ืจื™ื“ืชโ€ฌโ€ซื›ื ื’ื“โ€ฌ โ€ซื”ืคืกื“โ€ฌ
โ€ซืชื™ื–ืงืฃโ€ฌ โ€ซืื—ืจโ€ฌ โ€ซื›ื•ืœืœโ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซื”ื ืžื“ื“ื™ืโ€ฌ โ€ซื—ื•ื‘โ€ฌ โ€ซืžื›ืฉื™ืจื™โ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซื”ืขืจืšโ€ฌ โ€ซื™ืจื™ื“ืชโ€ฌ โ€ซื•ืื™ืœื•โ€ฌ โ€ซื”ืคืจืฉื”โ€ฌ
.โ€ซื”ื›ืกืคื™โ€ฌ โ€ซื”ืžืฆื‘โ€ฌ โ€ซืขืœโ€ฌ โ€ซื‘ื“ื•ื—โ€ฌ โ€ซื”ืคื™ื ื ืกื™โ€ฌ โ€ซื”ื ื›ืกโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื‘ืกืคืจื™ืโ€ฌ โ€ซื”ืขืจืšโ€ฌ โ€ซืืชโ€ฌ โ€ซืชืงื˜ื™ืŸโ€ฌ โ€ซื•ืœืโ€ฌ โ€ซื”ื•ืŸโ€ฌ โ€ซืงืจืŸโ€ฌ โ€ซื›ื ื’ื“โ€ฌ
โ€ซืœื™ื™ืฉืโ€ฌ โ€ซืจืฉืื™ืชโ€ฌ โ€ซื”ื™ืโ€ฌ โ€ซื‘ื’ื™ื ืโ€ฌ ,โ€ซืœืงื•ื—ื•ืชโ€ฌ โ€ซื›ื’ื•ืŸโ€ฌ โ€ซืงืฆืจื•ืชโ€ฌ โ€ซืืฉืจืื™โ€ฌ โ€ซืชืงื•ืคื•ืชโ€ฌ โ€ซื‘ืขืœื™โ€ฌ โ€ซืคื™ื ื ืกื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ โ€ซืœื—ื‘ืจื”โ€ฌ
โ€ซื”ื”ืงืœื”โ€ฌ โ€ซืืชโ€ฌโ€ซืœื”ืคืกื“ื™โ€ฌ โ€ซื”ืฉื•ื•ื”โ€ฌ โ€ซื‘ืกื›ื•ืโ€ฌ โ€ซืœื”ืคืกื“โ€ฌ โ€ซื”ื”ืคืจืฉื”โ€ฌ โ€ซืืชโ€ฌ โ€ซืชืžื“ื•ื“โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืงืจื™โ€ฌ ,โ€ซื‘ืžื•ื“ืœโ€ฌ โ€ซืฉื ืงื‘ืขื”โ€ฌ
โ€ซืคื™ื ื ืกื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ โ€ซืœื’ื‘ื™โ€ฌ โ€ซื”ื”ืงืœื”โ€ฌ โ€ซืืชโ€ฌ โ€ซืœื™ื™ืฉืโ€ฌ โ€ซื‘ื—ืจื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ .โ€ซื”ืžื›ืฉื™ืจโ€ฌ โ€ซื—ื™ื™โ€ฌ โ€ซื›ืœโ€ฌ โ€ซืœืื•ืจืšโ€ฌ โ€ซื—ื–ื•ื™ื™ืโ€ฌ โ€ซืืฉืจืื™โ€ฌ
.โ€ซืืœื”โ€ฌ
3.โ€ซืคื™ื ื ืกื™ื•ืชโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ
โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซื”ืชืงืŸโ€ฌ โ€ซืฉื‘ืชื—ื•ืœืชโ€ฌ โ€ซื”ืคื™ื ื ืกื™ื•ืชโ€ฌ โ€ซื”ื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ โ€ซืืชโ€ฌ โ€ซืžื•ื“ื“ืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ ,โ€ซืœืจืืฉื•ื ื”โ€ฌ โ€ซื”ื”ื›ืจื”โ€ฌ โ€ซื‘ืžื•ืขื“โ€ฌ
โ€ซื”ื•ื’ืŸโ€ฌโ€ซื•ื–ืืชโ€ฌ ,โ€ซื”ืคื™ื ื ืกื™ืชโ€ฌ โ€ซื”ื”ืชื—ื™ื™ื‘ื•ืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซืœื”ื ืคืงื”โ€ฌ โ€ซื‘ืžื™ืฉืจื™ืŸโ€ฌ โ€ซืœื™ื™ื—ืกโ€ฌ โ€ซืฉื ื™ืชืŸโ€ฌ โ€ซืขืกืงื”โ€ฌ โ€ซืขืœื•ื™ื•ืชโ€ฌ โ€ซื‘ื ื™ื›ื•ื™โ€ฌ
โ€ซืœื’ื‘ื™ื”โ€ฌ ,โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซื ืžื“ื“ืชโ€ฌ โ€ซืืฉืจโ€ฌ โ€ซืคื™ื ื ืกื™ืชโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื‘ืžืงืจื”โ€ฌ โ€ซืœืžืขื˜โ€ฌ
.โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืœืจื•ื•ื—โ€ฌ โ€ซื ื–ืงืคื•ืชโ€ฌ โ€ซืขืกืงื”โ€ฌ โ€ซืขืœื•ื™ื•ืชโ€ฌ
โ€ซืื•โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซื›ื ืžื“ื“ืชโ€ฌ โ€ซืคื™ื ื ืกื™ืชโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ืชโ€ฌ ,โ€ซื™ื™ืขื“ื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืœืจืืฉื•ื ื”โ€ฌ โ€ซื”ื”ื›ืจื”โ€ฌ โ€ซื‘ืžื•ืขื“โ€ฌ
โ€ซื‘ืกื™ื›ื•ืŸโ€ฌ โ€ซืœืฉื™ื ื•ื™ื™ืโ€ฌ โ€ซืœื™ื™ื—ืกืโ€ฌ โ€ซืฉื ื™ืชืŸโ€ฌ โ€ซื”ืคื™ื ื ืกื™ืชโ€ฌ โ€ซื”ื”ืชื—ื™ื™ื‘ื•ืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซืฉื™ื ื•ื™ื™ืโ€ฌ .โ€ซื”ืคืกื“โ€ฌ
โ€ซืื—ืจโ€ฌ โ€ซื›ื•ืœืœโ€ฌ โ€ซื‘ืจื•ื•ื—โ€ฌ โ€ซืžื•ืฆื’ื™ืโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืืฉืจืื™โ€ฌ.
โ€ซื”ืคื™ื ื ืกื™ื•โ€ฌ โ€ซื”ื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ โ€ซื›ืœโ€ฌ โ€ซืืชโ€ฌ โ€ซืžื•ื“ื“ืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ ,โ€ซื”ืจืืฉื•ื ื™ืชโ€ฌ โ€ซื”ื”ื›ืจื”โ€ฌ โ€ซืœืื—ืจโ€ฌโ€ซื”ืขืœื•ืชโ€ฌ โ€ซืฉื™ื˜ืชโ€ฌ โ€ซืœืคื™โ€ฌ โ€ซืชโ€ฌ
:โ€ซืœโ€ฌ โ€ซืคืจื˜โ€ฌ ,โ€ซื”ืžื•ืคื—ืชืชโ€ฌ
)โ€ซ(ืโ€ฌ;โ€ซื ื’ื–ืจื™ืโ€ฌ โ€ซื›ื’ื•ืŸโ€ฌ โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซืคื™ื ื ืกื™ื•ืชโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ
)โ€ซ(ื‘โ€ฌโ€ซืื•โ€ฌ โ€ซืœื’ืจื™ืขื”โ€ฌ โ€ซื›ืฉื™ืจื”โ€ฌ โ€ซืื™ื ื”โ€ฌ โ€ซืคื™ื ื ืกื™โ€ฌ โ€ซื ื›ืกโ€ฌ โ€ซื”ืขื‘ืจืชโ€ฌ โ€ซื›ืืฉืจโ€ฌ โ€ซืฉื ื•ืฆืจื•ืชโ€ฌ โ€ซืคื™ื ื ืกื™ื•ืชโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ
;โ€ซื—ืœื”โ€ฌ โ€ซื”ื ืžืฉื›ืชโ€ฌ โ€ซื”ืžืขื•ืจื‘ื•ืชโ€ฌ โ€ซื’ื™ืฉืชโ€ฌ โ€ซื›ืืฉืจโ€ฌ
)โ€ซ(ื’โ€ฌ;โ€ซืคื™ื ื ืกื™ืชโ€ฌ โ€ซืขืจื‘ื•ืชโ€ฌ โ€ซื—ื•ื–ื™โ€ฌ
)โ€ซ(ื“โ€ฌโ€ซื‘ืฉโ€ฌ โ€ซื”ืœื•ื•ืื”โ€ฌ โ€ซืœืžืชืŸโ€ฌ โ€ซืžื—ื•ื™ื‘ื•ื™ื•ืชโ€ฌ;โ€ซื”ืฉื•ืงโ€ฌ โ€ซืจื™ื‘ื™ืชโ€ฌ โ€ซืžืฉื™ืขื•ืจโ€ฌ โ€ซื”ื ืžื•ืšโ€ฌ โ€ซืจื™ื‘ื™ืชโ€ฌ โ€ซื™ืขื•ืจโ€ฌ
)โ€ซ(ื”โ€ฌโ€ซื‘ื™ื ืœืื•ืžื™โ€ฌ โ€ซื›ืกืคื™โ€ฌ โ€ซื“ื™ื•ื•ื—โ€ฌ โ€ซืฉืชืงืŸโ€ฌ โ€ซืขืกืงื™ืโ€ฌ โ€ซื‘ืฆื™ืจื•ืฃโ€ฌ โ€ซืจื•ื›ืฉโ€ฌ โ€ซื™ื“ื™โ€ฌ โ€ซืขืœโ€ฌ โ€ซืฉื”ื•ื›ืจื”โ€ฌ โ€ซืžื•ืชื ื™ืชโ€ฌ โ€ซืชืžื•ืจื”โ€ฌ3โ€ซื—ืœโ€ฌ
.โ€ซืขืœื™ื”โ€ฌ
4.โ€ซืคื™ื ื ืกื™ื•ืชโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ โ€ซื’ืจื™ืขืชโ€ฌ
โ€ซืžืกื•ืœืงืชโ€ฌ โ€ซื”ื™ืโ€ฌ ,โ€ซื›ืืฉืจโ€ฌ โ€ซื•ืจืงโ€ฌ โ€ซื›ืืฉืจโ€ฌ โ€ซืคื™ื ื ืกื™ืชโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ืชโ€ฌ โ€ซื’ื•ืจืขืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌโ€“โ€ซื”ืžื—ื•ื™ื‘ื•ืชโ€ฌ โ€ซื›ืืฉืจโ€ฌ ,โ€ซื“ื”ื™ื™ื ื•โ€ฌ
โ€ซืื•โ€ฌ โ€ซื ืคืจืขืชโ€ฌ โ€ซื‘ื—ื•ื–ื”โ€ฌ โ€ซืฉื”ื•ื’ื“ืจื”โ€ฌ.โ€ซืคื•ืงืขืชโ€ฌ โ€ซืื•โ€ฌ โ€ซืžื‘ื•ื˜ืœืชโ€ฌ
,โ€ซื‘ืžื–ื•ืžืŸโ€ฌ โ€ซืชืฉืœื•ืโ€ฌ โ€ซื™ื“ื™โ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ื”ืชื—ื™ื™ื‘ื•ืชโ€ฌ โ€ซืืชโ€ฌ โ€ซืคื•ืจืขโ€ฌ โ€ซื”ื—ื™ื™ื‘โ€ฌ โ€ซื›ืืฉืจโ€ฌ โ€ซืžืกื•ืœืงืชโ€ฌ โ€ซืคื™ื ื ืกื™ืชโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ืชโ€ฌ
.โ€ซืžื”ื”ืชื—ื™ื™ื‘ื•ืชโ€ฌ โ€ซืžืฉืคื˜ื™ืชโ€ฌ โ€ซืžืฉื•ื—ืจืจโ€ฌ โ€ซืื•โ€ฌ ,โ€ซืฉื™ืจื•ืชื™ืโ€ฌ โ€ซืื•โ€ฌ โ€ซื‘ืกื—ื•ืจื•ืชโ€ฌ ,โ€ซืื—ืจื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซื‘ื ื›ืกื™ืโ€ฌ
โ€ซืชื ืื™โ€ฌ โ€ซื”ืืโ€ฌ โ€ซื‘ื•ื—ื ืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ ,โ€ซืงื™ื™ืžืชโ€ฌ โ€ซืคื™ื ื ืกื™ืชโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ืชโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซืชื ืื™ืโ€ฌ โ€ซืฉื™ื ื•ื™โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื‘ืžืงืจื”โ€ฌ
โ€ซืžื”ื•ืชื™โ€ฌ โ€ซืฉื•ื ื™ืโ€ฌ โ€ซื”ื”ืชื—ื™ื™ื‘ื•ืชโ€ฌ.โ€ซื”ืงื™ื™ืžื™ืโ€ฌ โ€ซืžื”ืชื ืื™ืโ€ฌ โ€ซืชโ€ฌ
โ€ซืฉืœโ€ฌ โ€ซื›ื’ืจื™ืขื”โ€ฌ โ€ซืžื˜ื•ืคืœโ€ฌ โ€ซื”ืฉื™ื ื•ื™โ€ฌ ,โ€ซืงื™ื™ืžืชโ€ฌ โ€ซืคื™ื ื ืกื™ืชโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ืชโ€ฌ โ€ซื‘ืชื ืื™โ€ฌ โ€ซืžื”ื•ืชื™โ€ฌ โ€ซืฉื™ื ื•ื™โ€ฌ โ€ซื ืขืฉื”โ€ฌ โ€ซื›ืืฉืจโ€ฌ
โ€ซื”ื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ โ€ซืฉืชื™โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื™ืชืจื”โ€ฌ โ€ซื‘ื™ืŸโ€ฌ โ€ซื”ื”ืคืจืฉโ€ฌ .โ€ซื—ื“ืฉื”โ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื•ื”ื›ืจื”โ€ฌ โ€ซื”ืžืงื•ืจื™ืชโ€ฌ โ€ซื”ื”ืชื—ื™ื™ื‘ื•ืชโ€ฌ
.โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืœืจื•ื•ื—โ€ฌ โ€ซื ื–ืงืฃโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซื‘ื“ื•ื—ื•ืชโ€ฌ โ€ซื”ื "ืœโ€ฌ
โ€ซืœืขื“ื›ืŸโ€ฌ โ€ซื ื“ืจืฉืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ ,โ€ซืžื”ื•ืชื™โ€ฌ โ€ซืื™ื ื•โ€ฌ โ€ซื”ืฉื™ื ื•ื™โ€ฌ โ€ซื‘ื•โ€ฌ โ€ซื‘ืžืงืจื”โ€ฌโ€ซืืชโ€ฌ โ€ซืœื”ื•ื•ืŸโ€ฌ โ€ซืงืจื™โ€ฌ ,โ€ซื”ื”ืชื—ื™ื™ื‘ื•ืชโ€ฌ โ€ซืกื›ื•ืโ€ฌ โ€ซืืชโ€ฌ
โ€ซื™ื™ื–ืงืคื•โ€ฌ โ€ซื”ื”ืคืจืฉื™ืโ€ฌ โ€ซื›ืืฉืจโ€ฌ ,โ€ซื”ืžืงื•ืจื™ืชโ€ฌ โ€ซื”ืืคืงื˜ื™ื‘ื™ืชโ€ฌ โ€ซื”ืจื™ื‘ื™ืชโ€ฌ โ€ซื‘ืฉื™ืขื•ืจโ€ฌ โ€ซื”ื—ื“ืฉื™ืโ€ฌ โ€ซื”ืžื–ื•ืžื ื™ืโ€ฌ โ€ซืชื–ืจื™ืžื™โ€ฌ
.โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืœืจื•ื•ื—โ€ฌ
โ€ซื‘ื—ืฉื‘ื•ืŸโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืžื‘ื™ืื”โ€ฌ ,โ€ซืงื™ื™ืžืชโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ืชโ€ฌ โ€ซื‘ืชื ืื™โ€ฌ โ€ซืžื”ื•ืชื™โ€ฌ โ€ซื‘ืฉื™ื ื•ื™โ€ฌ โ€ซืžื“ื•ื‘ืจโ€ฌ โ€ซื”ืืโ€ฌ โ€ซื”ื‘ื—ื™ื ื”โ€ฌ โ€ซื‘ืขืชโ€ฌ
.โ€ซื•ื›ืžื•ืชื™ื™ืโ€ฌ โ€ซืื™ื›ื•ืชื™ื™ืโ€ฌ โ€ซืฉื™ืงื•ืœื™ืโ€ฌ
โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ .โ€ซื—โ€ฌโ€ซื‘ืข"ืžโ€ฌ
โ€ซื ื•ืกืฃโ€ฌ โ€ซืžื™ื“ืขโ€ฌ
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โ€ซื‘ืื•ืจโ€ฌ2:-โ€ซืขื™ืงืจื™โ€ฌโ€ซื”ื—ืฉื‘ื•ื ืื™ืชโ€ฌ โ€ซื”ืžื“ื™ื ื™ื•ืชโ€ฌ)โ€ซ(ื”ืžืฉืšโ€ฌ
5.โ€ซืคื™ื ื ืกื™ืโ€ฌ โ€ซืžื›ืฉื™ืจื™ืโ€ฌ โ€ซืงื™ื–ื•ื–โ€ฌ
โ€ซืืโ€ฌ โ€ซื”ื›ืกืคื™โ€ฌ โ€ซื”ืžืฆื‘โ€ฌ โ€ซืขืœโ€ฌ โ€ซื‘ื“ื•ื—โ€ฌ โ€ซืžื•ืฆื’โ€ฌ โ€ซื ื˜ื•โ€ฌ โ€ซื•ื”ืกื›ื•ืโ€ฌ โ€ซืžืงื•ื–ื–ื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ื•ืชโ€ฌ โ€ซื•ื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ
โ€ซืืชโ€ฌ โ€ซืœืกืœืงโ€ฌ โ€ซื›ื•ื•ื ื”โ€ฌ โ€ซืงื™ื™ืžืชโ€ฌ โ€ซื•ื›ืŸโ€ฌ ,โ€ซืฉื”ื•ื›ืจื•โ€ฌ โ€ซื”ืกื›ื•ืžื™ืโ€ฌ โ€ซืืชโ€ฌ โ€ซืœืงื–ื–โ€ฌ โ€ซืžืฉืคื˜ื™ืชโ€ฌ โ€ซืœืื›ื™ืคื”โ€ฌ โ€ซืฉื ื™ืชื ืชโ€ฌ โ€ซื–ื›ื•ืชโ€ฌ โ€ซืงื™ื™ืžืชโ€ฌ
.โ€ซื‘ืžืงื‘ื™ืœโ€ฌ โ€ซื”ื”ืชื—ื™ื™ื‘ื•ืชโ€ฌ โ€ซืืชโ€ฌ โ€ซื•ืœืกืœืงโ€ฌ โ€ซื”ื ื›ืกโ€ฌ โ€ซืืชโ€ฌ โ€ซืœืžืžืฉโ€ฌ โ€ซืื•โ€ฌ โ€ซื ื˜ื•โ€ฌ โ€ซื‘ืกื™ืกโ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ื”ืชื—ื™ื™ื‘ื•ืชโ€ฌ โ€ซื•ืืชโ€ฌ โ€ซื”ื ื›ืกโ€ฌ
โ€ซืœื”ื™โ€ฌ โ€ซื—ื™ื™ื‘ืชโ€ฌ โ€ซืœืงื–ื–โ€ฌ โ€ซื”ื–ื›ื•ืชโ€ฌโ€ซื”ืฆื“ื“ื™ืโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืจื’ื™ืœโ€ฌ โ€ซื”ืขืกืงื™ืโ€ฌ โ€ซื‘ืžื”ืœืšโ€ฌ โ€ซืจืงโ€ฌ โ€ซืœืโ€ฌ โ€ซืžืฉืคื˜ื™ืชโ€ฌ โ€ซืœืื›ื™ืคื”โ€ฌ โ€ซื ื™ืชื ืชโ€ฌ โ€ซื•ืชโ€ฌ
โ€ซืฉื”ื–ื›ื•ืชโ€ฌ โ€ซืžื ืชโ€ฌ โ€ซืขืœโ€ฌ .โ€ซื”ืฆื“ื“ื™ืโ€ฌ โ€ซืื—ื“โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืคื™ืจืขื•ืŸโ€ฌ โ€ซื—ื“ืœื•ืชโ€ฌ โ€ซืื•โ€ฌ โ€ซืจื’ืœโ€ฌ โ€ซืคืฉื™ื˜ืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื‘ืžืงืจื”โ€ฌ โ€ซื’ืโ€ฌ โ€ซืืœืโ€ฌ โ€ซืœื—ื•ื–ื”โ€ฌ
โ€ซื–ืžืŸโ€ฌ โ€ซืคืจืงื™โ€ฌ โ€ซืฉื™ื”ื™ื•โ€ฌ โ€ซืื•โ€ฌ โ€ซืขืชื™ื“ื™โ€ฌ โ€ซื‘ืื™ืจื•ืขโ€ฌ โ€ซืชืœื•ื™ื”โ€ฌ โ€ซืชื”ื™ื”โ€ฌ โ€ซืฉื”ื™ืโ€ฌ โ€ซืืกื•ืจโ€ฌ ,โ€ซืžื™ื™ื“ื™โ€ฌ โ€ซื‘ืื•ืคืŸโ€ฌ โ€ซืงื™ื™ืžืชโ€ฌ โ€ซืชื”ื™ื”โ€ฌ โ€ซืœืงื–ื–โ€ฌ
โ€ซืฉื™ื’ืจืžโ€ฌ โ€ซืื™ืจื•ืขื™ืโ€ฌ โ€ซืฉื™ื”ื™ื•โ€ฌ โ€ซืื•โ€ฌ ,โ€ซืชื—ื•ืœโ€ฌ โ€ซืœืโ€ฌ โ€ซื”ื™ืโ€ฌ โ€ซืฉื‘ื”ืโ€ฌ.โ€ซืœืคืงื™ืขืชื”โ€ฌ โ€ซื•โ€ฌ
6.)โ€ซ(ื”ื’ื ื”โ€ฌ โ€ซื’ื™ื“ื•ืจโ€ฌ โ€ซืœืฆื•ืจื›ื™โ€ฌ โ€ซื ื’ื–ืจื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซืžื›ืฉื™ืจื™ืโ€ฌ
( โ€ซืืงื“ืžื”โ€ฌ โ€ซื—ื•ื–ื™โ€ฌ โ€ซื›ื’ื•ืŸโ€ฌ โ€ซื ื’ื–ืจื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซื‘ืžื›ืฉื™ืจื™ืโ€ฌ โ€ซื”ืชืงืฉืจื•ื™ื•ืชโ€ฌ โ€ซืœืขืชื™ืโ€ฌ โ€ซืžื‘ืฆืขืชโ€ฌ โ€ซื”ืงื‘ื•ืฆื”โ€ฌForward)
( โ€ซืจื™ื‘ื™ืชโ€ฌ โ€ซืฉื™ืขื•ืจื™โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื—ืœืคื”โ€ฌ โ€ซื•ืขืกืงืื•ืชโ€ฌ โ€ซื—ื•ืฅโ€ฌ โ€ซืžื˜ื‘ืขโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌIRSโ€ซื”ืกื™ื›ื•ื ื™ืโ€ฌ โ€ซืžืคื ื™โ€ฌ โ€ซืขืฆืžื”โ€ฌ โ€ซืขืœโ€ฌ โ€ซืœื”ื’ืŸโ€ฌ โ€ซื›ื“ื™โ€ฌ )
โ€ซืžโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื—ืœื™ืคื™ืŸโ€ฌ โ€ซื‘ืฉืขืจื™โ€ฌ โ€ซื‘ืชื ื•ื“ื•ืชโ€ฌ โ€ซื”ื›ืจื•ื›ื™ืโ€ฌ.โ€ซื”ืจื™ื‘ื™ืชโ€ฌ โ€ซื•ื‘ืฉื™ืขื•ืจื™โ€ฌ โ€ซื—ื•ืฅโ€ฌ โ€ซื˜ื‘ืขโ€ฌ
โ€ซืœืžื˜ืจื•ืชโ€ฌ โ€ซืžืฉืžืฉื™ืโ€ฌ โ€ซืฉืื™ื ืโ€ฌ โ€ซื ื’ื–ืจื™ืโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซืžืฉื™ื ื•ื™ื™ืโ€ฌ โ€ซื”ื ื•ื‘ืขื™ืโ€ฌ โ€ซื”ืคืกื“ื™ืโ€ฌ โ€ซืื•โ€ฌ โ€ซืจื•ื•ื—ื™ืโ€ฌ
.โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืœืจื•ื•ื—โ€ฌ โ€ซืžื™ื™ื“ื™ืชโ€ฌ โ€ซื ื–ืงืคื™ืโ€ฌ โ€ซื’ื™ื“ื•ืจโ€ฌ
โ€ซื™ื™ืขื•ื“โ€ฌ โ€ซืงื™ื™ืโ€ฌ โ€ซื”ื’ื™ื“ื•ืจโ€ฌ โ€ซื™ืฆื™ืจืชโ€ฌ โ€ซื‘ืžื•ืขื“โ€ฌ โ€ซื›ืืฉืจโ€ฌ โ€ซื”ื™ืชืจโ€ฌ โ€ซื‘ื™ืŸโ€ฌ โ€ซื’ื™ื“ื•ืจโ€ฌ โ€ซืœื—ืฉื‘ื•ื ืื•ืชโ€ฌ โ€ซื›ืฉื™ืจื•ืชโ€ฌ โ€ซื’ื™ื“ื•ืจโ€ฌ โ€ซืขืกืงืื•ืชโ€ฌ
โ€ซืžื˜ืจืชโ€ฌ โ€ซื•ืฉืœโ€ฌ โ€ซื”ื’ื™ื“ื•ืจโ€ฌ โ€ซื™ื—ืกื™โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืคื•ืจืžืœื™โ€ฌ โ€ซื•ืชื™ืขื•ื“โ€ฌโ€ซืœื‘ืฆืขโ€ฌ โ€ซื”ืงื‘ื•ืฆื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื•ื”ืืกื˜ืจื˜ื’ื™ื”โ€ฌ โ€ซื”ืกื™ื›ื•ื ื™ืโ€ฌ โ€ซื ื™ื”ื•ืœโ€ฌ
โ€ซื‘ืžื”ืœืšโ€ฌ โ€ซื’ื‘ื•ื”ื”โ€ฌ โ€ซืืคืงื˜ื™ื‘ื™ื•ืชโ€ฌ โ€ซื‘ืขืœโ€ฌ โ€ซืฉื”ื•ืโ€ฌ โ€ซื‘ืคื•ืขืœโ€ฌ โ€ซื•ื ืงื‘ืขโ€ฌ โ€ซืžืชืžืฉืšโ€ฌ โ€ซื‘ืกื™ืกโ€ฌ โ€ซืขืœโ€ฌ โ€ซื ื‘ื—ืŸโ€ฌ โ€ซื”ื’ื™ื“ื•ืจโ€ฌ .โ€ซื’ื™ื“ื•ืจโ€ฌ
:โ€ซื›ื“ืœืงืžืŸโ€ฌ โ€ซืžื˜ื•ืคืœื•ืชโ€ฌ )โ€ซ(ื”ื’ื ื”โ€ฌ โ€ซื’ื™ื“ื•ืจโ€ฌ โ€ซืขืกืงืื•ืชโ€ฌ .โ€ซื”ื’ื™ื“ื•ืจโ€ฌ โ€ซื™ื•ืขื“โ€ฌ โ€ซืฉืืœื™ื”ืŸโ€ฌ โ€ซื”ื›ืกืคื™โ€ฌ โ€ซื”ื“ื™ื•ื•ื—โ€ฌ โ€ซืชืงื•ืคืชโ€ฌ
7.โ€ซื”ื•ื’ืŸโ€ฌ โ€ซืฉื•ื•ื™โ€ฌ โ€ซื’ื™ื“ื•ืจโ€ฌ
โ€ซื•โ€ฌ )โ€ซื”ืžื’ื“ืจโ€ฌ โ€ซ(ื”ืคืจื™ื˜โ€ฌ โ€ซื”ื ื’ื–ืจโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซืฉื™ื ื•ื™โ€ฌ. โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซื‘ืจื•ื•ื—โ€ฌ โ€ซืžื•ื›ืจื™ืโ€ฌ โ€ซื”ืžื’ื•ื“ืจโ€ฌ โ€ซื”ืคืจื™ื˜โ€ฌ
โ€ซื”ื”ืชืืžื•ืชโ€ฌ ,โ€ซืžื•ืคื—ืชืชโ€ฌ โ€ซืขืœื•ืชโ€ฌ โ€ซืœืคื™โ€ฌ โ€ซื”ืžื•ืฆื’โ€ฌ โ€ซื”ืžื’ื•ื“ืจโ€ฌ โ€ซืœืคืจื™ื˜โ€ฌ โ€ซื”ืžืชื™ื™ื—ืกโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซืฉื•ื•ื™โ€ฌ โ€ซื’ื™ื“ื•ืจโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื‘ืžืงืจื™ืโ€ฌ
.โ€ซืœืคืจืขื•ืŸโ€ฌ โ€ซืขื“โ€ฌ โ€ซื”ื ื•ืชืจืชโ€ฌ โ€ซื”ืชืงื•ืคื”โ€ฌ โ€ซืคื ื™โ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซื‘ืจื•ื•ื—โ€ฌ โ€ซืžื•ื›ืจื•ืชโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซื‘ื“ื•ื—ื•ืชโ€ฌ โ€ซืœื™ืชืจื”โ€ฌ
โ€ซื”ืืคืงโ€ฌ โ€ซื”ืจื™ื‘ื™ืชโ€ฌ โ€ซื‘ืฉื™ื˜ืชโ€ฌ โ€ซืฉื™ืžื•ืฉโ€ฌ โ€ซืชื•ืšโ€ฌ โ€ซื”ืžื•ืฆื’ื™ืโ€ฌ โ€ซืžื’ื•ื“ืจื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซืœืžื›ืฉื™ืจื™ืโ€ฌ โ€ซื”ืชืืžื•ืชโ€ฌโ€ซื˜ื™ื‘ื™ืชโ€ฌ
โ€ซืฉื˜ืจืโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซืฉื•ื•ื™โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื”ืชืืžื•ืชโ€ฌ โ€ซื™ืชืจืชโ€ฌ ,โ€ซื ื’ืจืขโ€ฌ โ€ซื”ืžื’ื•ื“ืจโ€ฌ โ€ซื”ืคืจื™ื˜โ€ฌ โ€ซื›ืืฉืจโ€ฌ .โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซื‘ืจื•ื•ื—โ€ฌ โ€ซืžื•ื›ืจื•ืชโ€ฌ
.โ€ซืžื•ืขื“โ€ฌ โ€ซื‘ืื•ืชื•โ€ฌ โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซื‘ืจื•ื•ื—โ€ฌ โ€ซืžื•ื›ืจืชโ€ฌ โ€ซื”ื•ืคื—ืชื”โ€ฌ
โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ .โ€ซื—โ€ฌโ€ซื‘ืข"ืžโ€ฌ
โ€ซื ื•ืกืฃโ€ฌ โ€ซืžื™ื“ืขโ€ฌ
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โ€ซื‘ืื•ืจโ€ฌ2:-โ€ซื”ื—ืฉื‘ื•ื ืื™ืชโ€ฌ โ€ซื”ืžื“ื™ื ื™ื•ืชโ€ฌ โ€ซืขื™ืงืจื™โ€ฌ()โ€ซื”ืžืฉืšโ€ฌ
.โ€ซื‘โ€ฌโ€ซืœืชืงื ื™โ€ฌ โ€ซื•ืชื™ืงื•ื ื™ืโ€ฌ โ€ซื—ื“ืฉื™ืโ€ฌ โ€ซื›ืกืคื™โ€ฌ โ€ซื“ื™ื•ื•ื—โ€ฌ โ€ซืชืงื ื™โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืœืจืืฉื•ื ื”โ€ฌ โ€ซื™ื™ืฉื•ืโ€ฌโ€ซืงื™ื™ืžื™ืโ€ฌ โ€ซื—ืฉื‘ื•ื ืื•ืชโ€ฌ
1.โ€ซื™ื™ืฉื•ืโ€ฌโ€ซืฉืœโ€ฌ โ€ซืœืจืืฉื•ื ื”โ€ฌIFRS 15โ€“โ€ซื”ื›ื ืกื•ืชโ€ฌโ€ซืžื—ื•ื–ื™ืโ€ฌโ€ซืขืโ€ฌโ€ซืœืงื•ื—ื•ืชโ€ฌ
โ€ซืžืื™โ€ฌ โ€ซื‘ื—ื•ื“ืฉโ€ฌ2014โ€ซื”โ€ฌ โ€ซืคืจืกืโ€ฌ-IASBโ€ซืืชโ€ฌIFRS 15โ€“:โ€ซ(ืœื”ืœืŸโ€ฌ โ€ซืœืงื•ื—ื•ืชโ€ฌ โ€ซืขืโ€ฌ โ€ซืžื—ื•ื–ื™ืโ€ฌ โ€ซื”ื›ื ืกื•ืชโ€ฌ
โ€ซืืชโ€ฌ โ€ซื”ืžื—ืœื™ืฃโ€ฌ ,)"โ€ซื”ื—ื“ืฉโ€ฌ โ€ซ"ื”ืชืงืŸโ€ฌ18IAS,โ€ซื”ื›ื ืกื•ืชโ€ฌ11IASโ€ซื•ืืชโ€ฌ โ€ซื”ืงืžื”โ€ฌ โ€ซื—ื•ื–ื™โ€ฌ13IFRIC
,โ€ซืœืงื•ื—ื•ืชโ€ฌ โ€ซื ืืžื ื•ืชโ€ฌ โ€ซืชื›ื ื™ื•ืชโ€ฌ15IFRIC,โ€ซืžื‘ื ื™ืโ€ฌ โ€ซืœื”ืงืžืชโ€ฌ โ€ซื”ืกื›ืžื™ืโ€ฌ18IFRICโ€ซืฉืœโ€ฌ โ€ซื”ืขื‘ืจื•ืชโ€ฌ
โ€ซื•โ€ฌ โ€ซืžืœืงื•ื—ื•ืชโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ-31SICโ€ซื”ื›ื ืกื•ืชโ€ฌ-.โ€ซืคืจืกื•ืโ€ฌ โ€ซืฉื™ืจื•ืชื™โ€ฌ โ€ซื”ื›ื•ืœืœื•ืชโ€ฌ โ€ซื—ืœื™ืคื™ืŸโ€ฌ โ€ซืขืกืงืื•ืชโ€ฌ
โ€ซืขืโ€ฌ โ€ซืžื—ื•ื–ื™ืโ€ฌ โ€ซื”ื ื•ื‘ืขื•ืชโ€ฌ โ€ซื”ื›ื ืกื•ืชโ€ฌ โ€ซืขืœโ€ฌ โ€ซืฉื™ื—ื•ืœโ€ฌ โ€ซืฉืœื‘ื™ืโ€ฌ โ€ซื—ืžื™ืฉื”โ€ฌ โ€ซื‘ืŸโ€ฌ โ€ซืžื•ื“ืœโ€ฌ โ€ซืžืฆื™ื’โ€ฌ โ€ซื”ื—ื“ืฉโ€ฌ โ€ซื”ืชืงืŸโ€ฌ
:โ€ซืœืงื•ื—ื•ืชโ€ฌ
โ€ซืฉืœื‘โ€ฌ1-โ€ซื”ืœืงื•ื—โ€ฌ โ€ซืขืโ€ฌ โ€ซื”ื—ื•ื–ื”โ€ฌ โ€ซื–ื™ื”ื•ื™โ€ฌโ€ซื‘ืฉโ€ฌ โ€ซื•ื˜ื™ืคื•ืœโ€ฌ โ€ซื—ื•ื–ื™ืโ€ฌ โ€ซืœืงื™ื‘ื•ืฅโ€ฌ โ€ซื”ืชื™ื™ื—ืกื•ืชโ€ฌ โ€ซืœืจื‘ื•ืชโ€ฌ ,โ€ซื™ื ื•ื™ื™ืโ€ฌ
(modifications.โ€ซื‘ื—ื•ื–ื™ืโ€ฌ )
โ€ซืฉืœื‘โ€ฌ2-โ€ซื–ื™ื”ื•ื™โ€ฌโ€ซืžืกืคืจโ€ฌโ€ซื ืคืจื“ื•ืชโ€ฌ โ€ซื‘ื™ืฆื•ืขโ€ฌ โ€ซืžื—ื•ื™ื‘ื•ื™ื•ืชโ€ฌ(distinct)โ€ซื‘ื—ื•ื–ื”โ€ฌ.
โ€ซืฉืœื‘โ€ฌ3-โ€ซื”ืขืกืงื”โ€ฌ โ€ซืžื—ื™ืจโ€ฌ โ€ซืงื‘ื™ืขืชโ€ฌ,โ€ซืžื™ืžื•ืŸโ€ฌ โ€ซืจื›ื™ื‘โ€ฌ ,โ€ซืžืฉืชื ื”โ€ฌ โ€ซืœืชืžื•ืจื”โ€ฌ โ€ซื”ืชื™ื™ื—ืกื•ืชโ€ฌ โ€ซืœืจื‘ื•ืชโ€ฌ
.โ€ซืœืœืงื•ื—โ€ฌ โ€ซืฉืชืฉื•ืœืโ€ฌ โ€ซื•ืชืžื•ืจื”โ€ฌ โ€ซื‘ืžื–ื•ืžืŸโ€ฌ โ€ซืฉืื™ื ืŸโ€ฌ โ€ซืชืžื•ืจื•ืชโ€ฌ ,โ€ซืžืฉืžืขื•ืชื™โ€ฌ
โ€ซืฉืœื‘โ€ฌ4-โ€ซืœโ€ฌ โ€ซื”ืขืกืงื”โ€ฌ โ€ซืžื—ื™ืจโ€ฌ โ€ซื”ืงืฆืืชโ€ฌโ€ซื›ืœโ€ฌโ€ซื ืคืจื“ืชโ€ฌ โ€ซื‘ื™ืฆื•ืขโ€ฌ โ€ซืžื—ื•ื™ื‘ื•ืชโ€ฌโ€ซื”ืžื›ื™ืจื”โ€ฌ โ€ซืžื—ื™ืจโ€ฌ โ€ซื‘ืกื™ืกโ€ฌ โ€ซืขืœโ€ฌ
โ€ซื‘ืื•ืžื“ื ื™ืโ€ฌ โ€ซืื•โ€ฌ ,โ€ซื–ืžื™ื ื™ืโ€ฌ โ€ซื”ืโ€ฌ โ€ซืืโ€ฌ โ€ซื ืฆืคื™ืโ€ฌ โ€ซื‘ืžื—ื™ืจื™ืโ€ฌ โ€ซืฉื™ืžื•ืฉโ€ฌ โ€ซืชื•ืšโ€ฌ โ€ซื”ื ืคืจื“โ€ฌ โ€ซื”ื™ื—ืกื™โ€ฌ
.โ€ซื•ื”ืขืจื›ื•ืชโ€ฌ
โ€ซืฉืœื‘โ€ฌ5-โ€ซื‘ื”ื›ื ืกื”โ€ฌ โ€ซื”ื›ืจื”โ€ฌโ€ซื‘โ€ฌ โ€ซืขืžื™ื“ื”โ€ฌ โ€ซื‘ืขืชโ€ฌโ€ซื‘ื™ืฆื•ืขโ€ฌ โ€ซืžื—ื•ื™ื‘ื•ืชโ€ฌโ€ซืงื™ื•ืโ€ฌ โ€ซื‘ื™ืŸโ€ฌ โ€ซื”ื‘ื—ื ื”โ€ฌ โ€ซืชื•ืšโ€ฌ ,
.โ€ซื–ืžืŸโ€ฌ โ€ซืœืื•ืจืšโ€ฌ โ€ซืžื—ื•ื™ื‘ื•ืชโ€ฌ โ€ซืงื™ื•ืโ€ฌ โ€ซืœื‘ื™ืŸโ€ฌ โ€ซืžืกื•ื™ืโ€ฌ โ€ซื‘ืžื•ืขื“โ€ฌ โ€ซืžื—ื•ื™ื‘ื•ืชโ€ฌ
โ€ซืœืจืืฉื•ื ื”โ€ฌ โ€ซืžื™ื•ืฉืโ€ฌ โ€ซื”ืชืงืŸโ€ฌโ€ซืœืžืคืจืขโ€ฌ โ€ซื”ืชืงืŸโ€ฌ โ€ซื”ื•ืจืื•ืชโ€ฌ โ€ซืืชโ€ฌ โ€ซืœื™ื™ืฉืโ€ฌ โ€ซื‘ื—ืจื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ .โ€ซืืœื”โ€ฌ โ€ซื›ืกืคื™ื™ืโ€ฌ โ€ซื‘ื“ื•ื—ื•ืชโ€ฌ
.โ€ซื”ืฉื•ื•ืื”โ€ฌ โ€ซืžืกืคืจื™โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืžื—ื“ืฉโ€ฌ โ€ซื”ืฆื’ื”โ€ฌ โ€ซื•ืœืœืโ€ฌ โ€ซืžืกื•ื™ืžื•ืชโ€ฌ โ€ซื”ืงืœื•ืชโ€ฌ โ€ซืขืโ€ฌโ€ซืืชโ€ฌ ,โ€ซื”ื™ืชืจโ€ฌ โ€ซื‘ื™ืŸโ€ฌ ,โ€ซื‘ื—ื ื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ
:โ€ซื”ื‘ืื™ืโ€ฌ โ€ซื”ื ื•ืฉืื™ืโ€ฌ
1)โ€ซืจื›ื™ื‘ื™ืโ€ฌ โ€ซืžืจื•ื‘ืชโ€ฌ โ€ซืขืกืงื”โ€ฌ-โ€ซืชื—ืชโ€ฌโ€ซื”ืชืงืŸโ€ฌโ€ซื”ื—ื“ืฉโ€ฌโ€ซื”ืงืฆืืชโ€ฌโ€ซื”ืชืžื•ืจื”โ€ฌโ€ซืชื‘ื•ืฆืขโ€ฌโ€ซื‘ืื•ืคืŸโ€ฌโ€ซื™ื—ืกื™โ€ฌ
โ€ซื‘ื”ืชื‘ืกืกโ€ฌโ€ซืขืœโ€ฌโ€ซืžื—ื™ืจโ€ฌโ€ซืžื›ื™ืจื”โ€ฌโ€ซื ืคืจื“ื™ืโ€ฌโ€ซืฉืœโ€ฌโ€ซื›ืœโ€ฌโ€ซืื—ื“โ€ฌโ€ซืžื”ืจื›ื™ื‘ื™ืโ€ฌโ€ซื‘ื“ื•ืžื”โ€ฌโ€ซืœโ€ฌโ€ซื”ืงืฆืืชโ€ฌ โ€ซืื•ืคืŸโ€ฌ
โ€ซื”ืžื‘ื•ืฆืขโ€ฌ โ€ซื”ืฉื•ื ื™ืโ€ฌ โ€ซื”ืจื›ื™ื‘ื™ืโ€ฌ โ€ซื‘ื™ืŸโ€ฌ โ€ซื”ืชืžื•ืจื”โ€ฌโ€ซืชื—ืชโ€ฌโ€ซื”ืชืงื ื™ืโ€ฌโ€ซื”ื ื•ื›ื—ื™ื™ืโ€ฌ.
2)โ€ซื‘ืืฉืจืื™โ€ฌ โ€ซื”ืžื‘ื•ืฆืขื•ืชโ€ฌ โ€ซืขืกืงืื•ืชโ€ฌ-โ€ซืชื ืื™โ€ฌ โ€ซืœืœืงื•ื—โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืžืขื ื™ืงื”โ€ฌ โ€ซืžื”ืขืกืงืื•ืชโ€ฌ โ€ซื‘ื—ืœืงโ€ฌ
โ€ซื”ืกื›ื•ืโ€ฌ โ€ซืœืคื™โ€ฌ โ€ซื‘ื”ื›ื ืกื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืžื›ื™ืจื”โ€ฌ โ€ซืืœื•โ€ฌ โ€ซื‘ืžืงืจื™ืโ€ฌ .โ€ซืžืฉื ื”โ€ฌ โ€ซืืจื•ื›ื”โ€ฌ โ€ซืœืชืงื•ืคื”โ€ฌ โ€ซืืฉืจืื™โ€ฌ
โ€ซื‘ืžโ€ฌ โ€ซื‘ืžื–ื•ืžืŸโ€ฌ โ€ซื”ืœืงื•ื—โ€ฌ โ€ซืžืฉืœืโ€ฌ โ€ซืฉื”ื™ื”โ€ฌ โ€ซื”ืžื—ื™ืจโ€ฌ โ€ซืืชโ€ฌ โ€ซื”ืžืฉืงืฃโ€ฌโ€ซืื•โ€ฌ โ€ซื”ืกื—ื•ืจื”โ€ฌ โ€ซืงื‘ืœืชโ€ฌ โ€ซื•ืขื“โ€ฌ
.โ€ซืžื™ืžื•ืŸโ€ฌ โ€ซื”ื›ื ืกื•ืชโ€ฌ โ€ซื‘ืžืกื’ืจืชโ€ฌ โ€ซืžื•ื›ืจืชโ€ฌ โ€ซื•ื”ื™ืชืจื”โ€ฌ โ€ซื”ืฉื™ืจื•ืชโ€ฌ
โ€ซืืจื•ืšโ€ฌ โ€ซืœื–ืžืŸโ€ฌ โ€ซืžืงื“ืžื•ืชโ€ฌ โ€ซืงื‘ืœืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื‘ืžืงืจื™ืโ€ฌโ€ซื‘ื’โ€ฌโ€ซื”โ€ฌ โ€ซืžืกืคืงืชโ€ฌ โ€ซืื•ืชื•โ€ฌ โ€ซืขืชื™ื“ื™โ€ฌ โ€ซืฉื™ืจื•ืชโ€ฌ โ€ซื™ืŸโ€ฌโ€ซื—ื‘ืจื”โ€ฌ,
โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฆื•ื‘ืจืชโ€ฌโ€ซืจื™ื‘ื™ืชโ€ฌโ€ซืžื™ืžื•ืŸโ€ฌ โ€ซื‘ื”ื•ืฆืืชโ€ฌ โ€ซื•ืžื›ื™ืจื”โ€ฌโ€ซืชืงื•ืคืชโ€ฌ โ€ซืœืื•ืจืšโ€ฌ โ€ซื”ืžืงื“ืžื•ืชโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ
โ€ซื•ื–ืืชโ€ฌ โ€ซื”ืฆืคื•ื™ื”โ€ฌ โ€ซื”ื”ืชืงืฉืจื•ืชโ€ฌโ€ซื›ืืฉืจโ€ฌโ€ซืžืฉืžืขื•ืชื™โ€ฌ โ€ซืžื™ืžื•ืŸโ€ฌ โ€ซืจื›ื™ื‘โ€ฌ โ€ซื‘ื—ื•ื–ื”โ€ฌ โ€ซืงื™ื™ืโ€ฌ.โ€ซืžื™ืžื•ืฉโ€ฌ โ€ซืขืโ€ฌ
โ€ซื”ืžืงื“ืžื•ืชโ€ฌโ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืžื›ื™ืจื”โ€ฌโ€ซืฉื ืฆื‘ืจื”โ€ฌ โ€ซื‘ืจื™ื‘ื™ืชโ€ฌโ€ซื›ื—ืœืงโ€ฌโ€ซืžืฉื™ืจื•ืชื™ืโ€ฌ โ€ซืžื”ื”ื›ื ืกื•ืชโ€ฌ.
โ€ซืžืจื›ื™ื‘โ€ฌ โ€ซืืชโ€ฌ โ€ซืชืคืจื™ื“โ€ฌ โ€ซืœืโ€ฌ โ€ซื”ื™ืโ€ฌ โ€ซืœืคื™ื”โ€ฌ โ€ซื”ืชืงืŸโ€ฌ โ€ซืคื™โ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ืืคืฉืจื™ืชโ€ฌ โ€ซื‘ื”ืงืœื”โ€ฌ โ€ซื‘ื—ืจื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ
โ€ซื•ืชื›ื™ืจโ€ฌ โ€ซืžืฉื ื”โ€ฌ โ€ซืงืฆืจื”โ€ฌ โ€ซืœืชืงื•ืคื”โ€ฌ โ€ซื”ื™ื ืŸโ€ฌ โ€ซื”ืืฉืจืื™โ€ฌ โ€ซืชื ืื™โ€ฌ โ€ซื‘ื”ืŸโ€ฌ โ€ซื‘ืขืกืงืื•ืชโ€ฌ โ€ซื”ืืฉืจืื™โ€ฌ
โ€ซื‘โ€ฌ โ€ซืฉื™ืœืโ€ฌ โ€ซื”ืœืงื•ื—โ€ฌ โ€ซืืโ€ฌ โ€ซื’ืโ€ฌ โ€ซื‘ื”ืกื›ืโ€ฌ โ€ซืฉื ืงื‘ืขโ€ฌ โ€ซื”ืชืžื•ืจื”โ€ฌ โ€ซืœืกื›ื•ืโ€ฌ โ€ซื‘ื”ืชืืโ€ฌ โ€ซื‘ื”ื›ื ืกื”โ€ฌโ€ซืžื•ืขื“โ€ฌ
.โ€ซื”ืฉื™ืจื•ืชโ€ฌ โ€ซืื•โ€ฌ โ€ซื”ืกื—ื•ืจื”โ€ฌ โ€ซืงื‘ืœืชโ€ฌ โ€ซืžืžื•ืขื“โ€ฌ โ€ซื™ื•ืชืจโ€ฌ โ€ซืžืื•ื—ืจโ€ฌ
โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ .โ€ซื—โ€ฌโ€ซื‘ืข"ืžโ€ฌ
โ€ซื ื•ืกืฃโ€ฌ โ€ซืžื™ื“ืขโ€ฌ
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โ€ซื‘ืื•ืจโ€ฌ2:-โ€ซื”ื—ืฉื‘ื•ื ืื™ืชโ€ฌ โ€ซื”ืžื“ื™ื ื™ื•ืชโ€ฌ โ€ซืขื™ืงืจื™โ€ฌโ€ซ(ื”ืžืฉืšโ€ฌ)
3)โ€ซืžืฉืชื ื”โ€ฌ โ€ซืชืžื•ืจื”โ€ฌ-โ€ซื”โ€ฌโ€ซื—ื‘ืจื”โ€ฌโ€ซืขืโ€ฌ โ€ซื—ื•ื–ื”โ€ฌ โ€ซืœื›ืœโ€ฌ โ€ซื‘ื ืคืจื“โ€ฌ โ€ซื”ืขืกืงื”โ€ฌ โ€ซืžื—ื™ืจโ€ฌ โ€ซืืชโ€ฌ โ€ซืœืงื‘ื•ืขโ€ฌ โ€ซื ื“ืจืฉืชโ€ฌ
โ€ซื”โ€ฌ ,โ€ซื–ื”โ€ฌ โ€ซื“ืขืชโ€ฌ โ€ซืฉื™ืงื•ืœโ€ฌ โ€ซื”ืคืขืœืชโ€ฌ โ€ซื‘ืขืชโ€ฌ .โ€ซืœืงื•ื—โ€ฌโ€ซื—ื‘ืจื”โ€ฌโ€ซืชืžื•ืจื”โ€ฌ โ€ซื›ืœโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื”ืฉืคืขื”โ€ฌ โ€ซืืชโ€ฌ โ€ซืžืขืจื™ื›ื”โ€ฌ
( โ€ซืฉื™ื ื•ื™ื™ืโ€ฌ ,โ€ซืงื ืกื•ืชโ€ฌ ,โ€ซื‘ื”ื ื—ื•ืชโ€ฌ โ€ซื‘ื”ืชื—ืฉื‘โ€ฌ ,โ€ซื‘ื—ื•ื–ื”โ€ฌ โ€ซืžืฉืชื ื”โ€ฌvariationsโ€ซื•ื›ืŸโ€ฌ โ€ซืชื‘ื™ืขื•ืชโ€ฌ ,)
.โ€ซื‘ืžื–ื•ืžืŸโ€ฌ โ€ซืฉืœืโ€ฌ โ€ซืชืžื•ืจื”โ€ฌโ€ซื”โ€ฌ ,โ€ซื”ืžืฉืชื ื”โ€ฌ โ€ซื”ืชืžื•ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื”ืฉืคืขื”โ€ฌ โ€ซื‘ืงื‘ื™ืขืชโ€ฌโ€ซื—ื‘ืจื”โ€ฌ
โ€ซื›ืœืœโ€ฌ โ€ซื‘ื“ืจืšโ€ฌ โ€ซืžืฉืชืžืฉืชโ€ฌโ€ซืžื—ื™ืจโ€ฌ โ€ซืœืคื™ื”โ€ฌ ,โ€ซื‘ืชืงืŸโ€ฌ โ€ซื”ืžืฆื•ื™ื ืชโ€ฌ "โ€ซื‘ื™ื•ืชืจโ€ฌ โ€ซื”ืกื‘ื™ืจโ€ฌ โ€ซ"ื”ืกื›ื•ืโ€ฌ โ€ซื‘ืฉื™ื˜ืชโ€ฌ
โ€ซื”โ€ฌ โ€ซืฉื”ื•ืโ€ฌ โ€ซื”ื™ื—ื™ื“โ€ฌ โ€ซื‘ืกื›ื•ืโ€ฌ โ€ซื‘ื”ืชื—ืฉื‘โ€ฌ โ€ซื ืงื‘ืขโ€ฌ โ€ซื”ืขืกืงื”โ€ฌโ€ซืกื›ื•ืžื™โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื‘ืชื—ื•ืโ€ฌ โ€ซื‘ื™ื•ืชืจโ€ฌ โ€ซืกื‘ื™ืจโ€ฌ
.โ€ซื‘ื—ื•ื–ื”โ€ฌ โ€ซืืคืฉืจื™ื™ืโ€ฌ โ€ซืชืžื•ืจื”โ€ฌโ€ซื”ื—ื‘ืจื”โ€ฌโ€ซืืโ€ฌ โ€ซืจืงโ€ฌ ,โ€ซืžืฉืชื ื”โ€ฌ โ€ซืชืžื•ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืกื›ื•ืžื™ืโ€ฌ โ€ซื›ื•ืœืœืชโ€ฌ
โ€ซื™ืชืจื—ืฉโ€ฌ โ€ซืœืโ€ฌ โ€ซืฉื”ื•ื›ืจื•โ€ฌ โ€ซื”ื”ื›ื ืกื•ืชโ€ฌ โ€ซื‘ืกื›ื•ืโ€ฌ โ€ซืžืฉืžืขื•ืชื™โ€ฌ โ€ซืฉื‘ื™ื˜ื•ืœโ€ฌ โ€ซื’ื‘ื•ื”ื”โ€ฌ โ€ซื‘ืจืžื”โ€ฌ โ€ซืฆืคื•ื™โ€ฌ
.โ€ซืžื›ืŸโ€ฌ โ€ซืœืื—ืจโ€ฌ โ€ซืชืชื‘ืจืจโ€ฌ โ€ซื”ืชืžื•ืจื”โ€ฌ โ€ซืœื”ืฉืชื ื•ืชโ€ฌ โ€ซื”ืงืฉื•ืจื”โ€ฌ โ€ซื”ื•ื“ืื•ืชโ€ฌ โ€ซืื™โ€ฌ โ€ซื›ืืฉืจโ€ฌ
4)โ€ซื—ื•ื–ื”โ€ฌ โ€ซื”ืฉื’ืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซืชื•ืกืคืชื™ื•ืชโ€ฌ โ€ซืขืœื•ื™ื•ืชโ€ฌ-โ€ซืžื”ื—ื•ื–โ€ฌ โ€ซื—ืœืงโ€ฌ โ€ซื”ืฉื’ืชโ€ฌ โ€ซืขื‘ื•ืจโ€ฌโ€ซืขืโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื™ืโ€ฌ
โ€ซืœืชืงืŸโ€ฌ โ€ซื‘ื”ืชืืโ€ฌ .)โ€ซืžื›ื™ืจื”โ€ฌ โ€ซืขืžืœื•ืชโ€ฌ โ€ซ(ืœืžืฉืœโ€ฌ โ€ซืชื•ืกืคืชื™ื•ืชโ€ฌ โ€ซื‘ืขืœื•ื™ื•ืชโ€ฌ โ€ซื ื•ืฉืืชโ€ฌ โ€ซื”ื™ืโ€ฌ โ€ซืœืงื•ื—ื•ืชื™ื”โ€ฌ
โ€ซื”ื™ื•โ€ฌ โ€ซื•ืฉืœืโ€ฌ โ€ซื”ืœืงื•ื—โ€ฌ โ€ซืขืโ€ฌ โ€ซื”ื—ื•ื–ื”โ€ฌ โ€ซืืชโ€ฌ โ€ซืœื”ืฉื™ื’โ€ฌ โ€ซืžื ืชโ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ืชื”ื•ื•โ€ฌ โ€ซืืฉืจโ€ฌ โ€ซืขืœื•ื™ื•ืชโ€ฌ ,โ€ซื”ื—ื“ืฉโ€ฌ
โ€ซื›ื ื›ืกโ€ฌ โ€ซื™ื•ื›ืจื•โ€ฌ ,โ€ซืœื”ืฉื™ื‘ืŸโ€ฌ โ€ซืžืฆืคื”โ€ฌ โ€ซื•ืฉื”ื—ื‘ืจื”โ€ฌ โ€ซืžื•ืฉื’โ€ฌ โ€ซื”ื™ื”โ€ฌ โ€ซืœืโ€ฌ โ€ซื”ื—ื•ื–ื”โ€ฌ โ€ซืืโ€ฌ โ€ซืœื”โ€ฌ โ€ซืžืชื”ื•ื•ืชโ€ฌ
โ€ซื”ืฉื™ืจื•ืชื™ืโ€ฌ โ€ซืžืชืŸโ€ฌ โ€ซืขืโ€ฌ โ€ซืขืงื‘ื™โ€ฌ โ€ซืฉื”ื•ืโ€ฌ โ€ซืฉื™ื˜ืชื™โ€ฌ โ€ซื‘ืกื™ืกโ€ฌ โ€ซืขืœโ€ฌ โ€ซื•ื™ื•ืคื—ืชื•โ€ฌโ€ซื‘ืžืกื’ืจืชโ€ฌ โ€ซืฉื™ืกื•ืคืงื•โ€ฌ
.โ€ซื”ืกืคืฆื™ืคื™โ€ฌ โ€ซื”ื—ื•ื–ื”โ€ฌ
โ€ซื”ื“ื•ื—ื•ืชโ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ืฉืคืขื”โ€ฌ โ€ซื”ื™ื™ืชื”โ€ฌ โ€ซืœืโ€ฌ โ€ซื•ืœื™ื™ืฉื•ืžื•โ€ฌ โ€ซื”ื—ื“ืฉโ€ฌ โ€ซื”ืชืงืŸโ€ฌ โ€ซื™ื™ืฉื•ืโ€ฌ โ€ซื”ืฉืœื›ื•ืชโ€ฌ โ€ซืืชโ€ฌ โ€ซื‘ื—ื ื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ
.โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ
2.โ€ซื™ื™ืฉื•ืโ€ฌโ€ซืฉืœโ€ฌ โ€ซืœืจืืฉื•ื ื”โ€ฌIFRS 9โ€“โ€ซืคื™ื ื ืกื™ืโ€ฌ โ€ซืžื›ืฉื™ืจื™ืโ€ฌ
โ€ซื™ื•ืœื™โ€ฌ โ€ซื‘ื—ื•ื“ืฉโ€ฌ2014โ€ซื”โ€ฌ โ€ซืคืจืกืโ€ฌโ€“IASBโ€ซืฉืœโ€ฌ โ€ซื•ื”ืกื•ืคื™โ€ฌ โ€ซื”ืžืœืโ€ฌ โ€ซื”ื ื•ืกื—โ€ฌ โ€ซืืชโ€ฌIFRS 9โ€“โ€ซืžื›ืฉื™ืจื™ืโ€ฌ
โ€ซืคื™ื ื ืกื™ืโ€ฌโ€ซืืชโ€ฌ โ€ซื”ืžื—ืœื™ืฃโ€ฌ ,IAS 39โ€“:โ€ซืคื™ื ื ืกื™ืโ€ฌ โ€ซืžื›ืฉื™ืจื™ืโ€ฌ.โ€ซื•ืžื“ื™ื“ื”โ€ฌ โ€ซื”ื›ืจื”โ€ฌIFRS 9" :โ€ซ(ืœื”ืœืŸโ€ฌโ€ซื”ืชืงืŸโ€ฌ
โ€ซื”ื—ื“ืฉโ€ฌโ€ซืžืชืžืงื“โ€ฌ )"โ€ซื—ืœโ€ฌ โ€ซื•ื”ื•ืโ€ฌ โ€ซืคื™ื ื ืกื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื•ื‘ืžื“ื™ื“ื”โ€ฌ โ€ซื‘ืกื™ื•ื•ื’โ€ฌ โ€ซื‘ืขื™ืงืจโ€ฌโ€ซืขืœโ€ฌโ€ซื”ื ื›ืกื™ืโ€ฌ โ€ซื›ืœโ€ฌ
โ€ซืฉื‘ืชื—ื•ืœืชโ€ฌ โ€ซื”ืคื™ื ื ืกื™ืโ€ฌIAS 39.
โ€ซื”ืชืงืŸโ€ฌโ€ซื”ื—ื“ืฉโ€ฌโ€ซืžื™ื•ืฉืโ€ฌโ€ซืืœื”โ€ฌ โ€ซื›ืกืคื™ื™ืโ€ฌ โ€ซื‘ื“ื•ื—ื•ืชโ€ฌ โ€ซืœืจืืฉื•ื ื”โ€ฌโ€ซื”ื•ืจืื•ืชโ€ฌ โ€ซืืชโ€ฌ โ€ซืœื™ื™ืฉืโ€ฌ โ€ซื‘ื—ืจื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ ,
โ€ซืœืœืโ€ฌ โ€ซืœืžืคืจืขโ€ฌ โ€ซื”ืชืงืŸโ€ฌโ€ซื‘ื™ืŸโ€ฌ โ€ซื”ืคืจืฉโ€ฌ โ€ซื‘ื›ืœโ€ฌ โ€ซืžื›ื™ืจื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ .โ€ซื”ืฉื•ื•ืื”โ€ฌ โ€ซืžืกืคืจื™โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืžื—ื“ืฉโ€ฌ โ€ซื”ืฆื’ื”โ€ฌ
โ€ซืฉืœโ€ฌ โ€ซื”ืคืชื™ื—ื”โ€ฌ โ€ซื‘ื™ืชืจืชโ€ฌ โ€ซืœืจืืฉื•ื ื”โ€ฌ โ€ซื”ื™ื™ืฉื•ืโ€ฌ โ€ซื‘ืžื•ืขื“โ€ฌ โ€ซื‘ืกืคืจื™ืโ€ฌ โ€ซื”ืขืจืšโ€ฌ โ€ซืœื‘ื™ืŸโ€ฌ โ€ซื”ืงื•ื“ืโ€ฌ โ€ซื‘ืกืคืจื™ืโ€ฌ โ€ซื”ืขืจืšโ€ฌ
โ€ซื”ืฉืคืขืชโ€ฌ .โ€ซื”ืขื•ื“ืคื™ืโ€ฌโ€ซื”ื™ื ื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซื“ื•ื—ื•ืชื™ื”โ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ื—ื“ืฉโ€ฌ โ€ซื”ืชืงืŸโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื™ื™ืฉื•ืžื•โ€ฌ
:โ€ซื›ื“ืœืงืžืŸโ€ฌ
โ€ซืกื™ื•ื•ื’โ€ฌโ€ซื•ืžื“ื™ื“ื”โ€ฌ
1)โ€ซื‘โ€ฌ โ€ซื ืžื“ื“ื•ืชโ€ฌ โ€ซืืฉืจโ€ฌ โ€ซื‘ืžื ื™ื•ืชโ€ฌ โ€ซื”ืฉืงืขื•ืชโ€ฌ โ€ซืžืกืคืจโ€ฌ โ€ซืœื—ื‘ืจื”โ€ฌ.โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซืฉื•ื•ื™โ€ฌ
โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซืืœื”โ€ฌ โ€ซื”ืฉืงืขื•ืชโ€ฌ โ€ซื•ืœืžื“ื•ื“โ€ฌ โ€ซืœื”ืžืฉื™ืšโ€ฌ โ€ซืžืชื›ื•ื•ื ืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ
โ€ซื”ืžืกื•ื•ื’ื•ืชโ€ฌ โ€ซื‘ืžื ื™ื•ืชโ€ฌ โ€ซื”ืฉืงืขื•ืชโ€ฌ โ€ซืžืกืคืจโ€ฌ โ€ซืœื—ื‘ืจื”โ€ฌ ,โ€ซื‘ื ื•ืกืฃโ€ฌ .โ€ซื”ื—ื“ืฉโ€ฌ โ€ซื”ืชืงืŸโ€ฌ โ€ซื”ื•ืจืื•ืชโ€ฌ โ€ซืชื—ืชโ€ฌ โ€ซื’ืโ€ฌ
โ€ซืโ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื›ืืฉืจโ€ฌ "โ€ซืœืžื›ื™ืจื”โ€ฌ โ€ซื–ืžื™ื ื•ืชโ€ฌ โ€ซื›"ื”ืฉืงืขื•ืชโ€ฌโ€ซื‘ืขื‘ืจโ€ฌ โ€ซื ื–ืงืฃโ€ฌ โ€ซืืœื•โ€ฌ โ€ซื”ืฉืงืขื•ืชโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซื”ืคืกื“โ€ฌ โ€ซื•โ€ฌ
โ€ซื”ื—ื‘ืจื”โ€ฌ ,โ€ซืื—ืจโ€ฌ โ€ซื›ื•ืœืœโ€ฌ โ€ซืœืจื•ื•ื—โ€ฌโ€ซืžื•ื“ื“ืชโ€ฌ,โ€ซื”ื—ื“ืฉโ€ฌ โ€ซื”ืชืงืŸโ€ฌ โ€ซื”ื•ืจืื•ืชโ€ฌ โ€ซืชื—ืชโ€ฌ ,โ€ซืืœื•โ€ฌ โ€ซื”ืฉืงืขื•ืชโ€ฌ
โ€ซืœืžื›ื™ืจื”โ€ฌ โ€ซื–ืžื™ื ื•ืชโ€ฌ โ€ซื”ืฉืงืขื•ืชโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซื”ื”ื•ืŸโ€ฌ โ€ซืงืจืŸโ€ฌ โ€ซื™ืชืจืชโ€ฌ .โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ
โ€ซืœื™ื•ืโ€ฌ31โ€ซื‘ื“ืฆืžื‘ืจโ€ฌ2017โ€ซื‘ืกืšโ€ฌ1,705โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืจื•ื•ื—โ€ฌ โ€ซืœื™ืชืจืชโ€ฌ โ€ซืกื•ื•ื’ื”โ€ฌ ,โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌ
.โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื”ื•ืŸโ€ฌ โ€ซืกืšโ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ืฉืคืขื”โ€ฌ โ€ซืœืœืโ€ฌ
โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ .โ€ซื—โ€ฌโ€ซื‘ืข"ืžโ€ฌ
โ€ซื ื•ืกืฃโ€ฌ โ€ซืžื™ื“ืขโ€ฌ
-- 15
โ€ซื‘ืื•ืจโ€ฌ2:-โ€ซื”ื—ืฉื‘ื•ื ืื™ืชโ€ฌ โ€ซื”ืžื“ื™ื ื™ื•ืชโ€ฌ โ€ซืขื™ืงืจื™โ€ฌโ€ซ(ื”ืžืฉืšโ€ฌ)
2)โ€ซื ื˜ื•โ€ฌ โ€ซืžื”ื”ืฉืงืขื”โ€ฌ โ€ซื—ืœืงโ€ฌ โ€ซืžื”ื•ื•ืชโ€ฌ โ€ซื‘ืžื”ื•ืชโ€ฌ โ€ซืืฉืจโ€ฌ โ€ซื›ืœื•ืœื•ืชโ€ฌ โ€ซืœื—ื‘ืจื•ืชโ€ฌ โ€ซื”ืœื•ื•ืื•ืชโ€ฌ โ€ซืœื—ื‘ืจื”โ€ฌ
โ€ซืœื™ื•ืโ€ฌ โ€ซื”ื "ืœโ€ฌ โ€ซื”ื”ืœื•ื•ืื•ืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื‘ืกืคืจื™ืโ€ฌ โ€ซืขืจื›ืŸโ€ฌ .โ€ซื”ื›ืœื•ืœื”โ€ฌ โ€ซื‘ื—ื‘ืจื”โ€ฌ31,โ€ซื‘ื“ืฆืžื‘ืจโ€ฌ2017โ€ซื”ื™ื ื•โ€ฌ
10,231โ€ซื”ื•ืจืื•ืชโ€ฌ โ€ซืชื—ืชโ€ฌ .โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌโ€ซื”ื—ื“ืฉโ€ฌ โ€ซื”ืชืงืŸโ€ฌ,โ€ซื ืžื“ื“ื•ืชโ€ฌ โ€ซืืœื•โ€ฌ โ€ซืžื”ืœื•ื•ืื•ืชโ€ฌ โ€ซื—ืœืงโ€ฌ
โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ
โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ,โ€ซืžื‘ื—ืŸโ€ฌ โ€ซืืชโ€ฌ โ€ซืžืงื™ื™ืžื•ืชโ€ฌ โ€ซืื™ื ืŸโ€ฌ โ€ซืืœื•โ€ฌ โ€ซื•ื”ืœื•ื•ืื•ืชโ€ฌ โ€ซืžืื—ืจโ€ฌ
โ€ซื”ื—ื“ืฉโ€ฌ โ€ซื‘ืชืงืŸโ€ฌ โ€ซื›ื”ื’ื“ืจืชื•โ€ฌ โ€ซื•ื”ืจื™ื‘ื™ืชโ€ฌ โ€ซื”ืงืจืŸโ€ฌโ€ซื”ื”ืœื•ื•ืื•ืชโ€ฌ โ€ซืžื“ื™ื“ืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืฉื™ื ื•ื™โ€ฌ โ€ซื”ืฉืคืขืชโ€ฌ .
โ€ซืœื™ื•ืโ€ฌ โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซืœืฉื•ื•ื™โ€ฌ โ€ซืžื•ืคื—ืชืชโ€ฌ โ€ซืžืขืœื•ืชโ€ฌ1โ€ซื‘ื™ื ื•ืืจโ€ฌ2018โ€ซืงื™ื˜ื•ืŸโ€ฌ โ€ซื”ื™ื ื”โ€ฌ
โ€ซื‘ืกืšโ€ฌ โ€ซื”ื”ืฉืงืขื”โ€ฌ โ€ซื‘ื™ืชืจืชโ€ฌ113โ€ซื‘ืกืšโ€ฌ โ€ซื”ื ื“ื—ื™ืโ€ฌ โ€ซื”ืžืกื™ืโ€ฌ โ€ซื‘ื™ืชืจื•ืชโ€ฌ โ€ซื’ื™ื“ื•ืœโ€ฌ ,โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌ26
โ€ซืงื™ื˜ื•ืŸโ€ฌ โ€ซื•ื›ืŸโ€ฌ โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌโ€ซื‘ืกืšโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืจื•ื•ื—โ€ฌ โ€ซื‘ื™ืชืจืชโ€ฌ87.โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌ
โ€ซื‘โ€ฌโ€ซื“ื•ื—ื•ืชโ€ฌโ€ซื”ืžืื•ื—ื“ื™ืโ€ฌโ€ซืขืœโ€ฌโ€ซื”ืžืฆื‘โ€ฌโ€ซื”ื›ืกืคื™โ€ฌ
โ€ซืฉื“ื•ื•ื—โ€ฌ โ€ซื›ืคื™โ€ฌ
โ€ซื‘ืขื‘ืจโ€ฌโ€ซื”ืฉื™ื ื•ื™โ€ฌ
โ€ซืœโ€ฌ โ€ซื‘ื”ืชืืโ€ฌ-
IFRS 9
โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌ
โ€ซืœื™ื•ืโ€ฌ31โ€ซื‘ื“ืฆืžื‘ืจโ€ฌ,2017
โ€ซื ื›ืกื™ืโ€ฌโ€ซืœืโ€ฌโ€ซืฉื•ื˜ืคื™ืโ€ฌ
โ€ซืœืžื›ื™ืจื”โ€ฌ โ€ซื–ืžื™ื ื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ
โ€ซืื—ืจโ€ฌ โ€ซื›ื•ืœืœโ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ18,054(18,054)-
โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซื”ื ืžื“ื“ื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ
โ€ซื•ื”ืคืกื“โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ-18,05418,054
โ€ซื‘ื—ื‘ืจื•ืชโ€ฌ โ€ซื”ืฉืงืขื•ืชโ€ฌโ€ซืœืคื™โ€ฌ โ€ซื”ืžื˜ื•ืคืœื•ืชโ€ฌ
โ€ซื”ืžืื–ื ื™โ€ฌ โ€ซื”ืฉื•ื•ื™โ€ฌ โ€ซืฉื™ื˜ืชโ€ฌ10,321(113)10,208
โ€ซื ื“ื—ื™ืโ€ฌ โ€ซืžืกื™ืโ€ฌ-2626
โ€ซื”ื•ืŸโ€ฌโ€ซืขืฆืžื™โ€ฌ
)โ€ซ(ื”ืคืกื“โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื™ืชืจืชโ€ฌ-(1,818)(1,818)
โ€ซื–ืžื™ื ื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซื”ื•ืŸโ€ฌ โ€ซืงืจืŸโ€ฌ
โ€ซืœืžื›ื™ืจื”โ€ฌ(1,705)1,705-
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F:W2000w2000915603M183-C MER-IFRS-SOLO.docx
1
โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซื—.ืžืจโ€ฌโ€ซื‘ืข"ืžโ€ฌ
โ€ซื“ื•ื—โ€ฌโ€ซืจื‘ืขื•ื ื™โ€ฌ
โ€ซืœื™ื•ืโ€ฌ31โ€ซื‘โ€ฌโ€ซืžืจืกโ€ฌ2018
โ€ซื—ืœืงโ€ฌโ€ซื“โ€ฌ'
โ€ซื“ื•ื—โ€ฌโ€ซืจื‘ืขื•ื ื™โ€ฌโ€ซื‘ื“ื‘ืจโ€ฌโ€ซื•ืขืœโ€ฌ โ€ซื”ื›ืกืคื™โ€ฌ โ€ซื”ื“ื™ื•ื•ื—โ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ืคื ื™ืžื™ืชโ€ฌ โ€ซื”ื‘ืงืจื”โ€ฌ โ€ซืืคืงื˜ื™ื‘ื™ื•ืชโ€ฌ
โ€ซืชืงื ื”โ€ฌ โ€ซืœืคื™โ€ฌ โ€ซื”ื’ื™ืœื•ื™โ€ฌ38โ€ซื’โ€ฌ)โ€ซ(ืโ€ฌ
-2โ€“
2
โ€ซื“ื•ื—โ€ฌโ€ซืจื‘ืขื•ื ื™โ€ฌโ€ซื‘ื“ื‘ืจโ€ฌโ€ซืืคืงื˜ื™ื‘ื™ื•ืชโ€ฌโ€ซื”ื‘ืงืจื”โ€ฌโ€ซื”ืคื ื™ืžื™ืชโ€ฌโ€ซืขืœโ€ฌโ€ซื”ื“ื™ื•ื•ื—โ€ฌโ€ซื”ื›ืกืคื™โ€ฌโ€ซื•ืขืœโ€ฌโ€ซื”ื’ื™ืœื•ื™โ€ฌโ€ซืœืคื™โ€ฌโ€ซืชืงื ื”โ€ฌ38โ€ซื’โ€ฌ)โ€ซ(ืโ€ฌ
โ€ซืœื™ื•ืโ€ฌ31โ€ซื‘โ€ฌโ€ซืžืจืกโ€ฌ2018
โ€ซื”ื”ื ื”ืœื”โ€ฌ,โ€ซื‘ืคื™ืงื•ื—โ€ฌโ€ซื”ื“ื™ืจืงื˜ื•ืจื™ื•ืŸโ€ฌโ€ซื‘ืข"ืžโ€ฌ โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซื—.ืžืจโ€ฌ โ€ซืฉืœโ€ฌโ€ซ(ืœื”ืœืŸโ€ฌ-)โ€ซื”ืชืื’ื™ื“โ€ฌ,โ€ซืœืงื‘ื™ืขืชื”โ€ฌ โ€ซืื—ืจืื™ืชโ€ฌ
โ€ซื•ื”ืชืงื™ื™ืžื•ืชื”โ€ฌโ€ซืฉืœโ€ฌโ€ซื‘ืงืจื”โ€ฌโ€ซืคื ื™ืžื™ืชโ€ฌโ€ซื ืื•ืชื”โ€ฌโ€ซืขืœโ€ฌโ€ซื”ื“ื™ื•ื•ื—โ€ฌโ€ซื”ื›ืกืคื™โ€ฌโ€ซื•ืขืœโ€ฌโ€ซื”ื’ื™ืœื•ื™โ€ฌโ€ซื‘ืชืื’ื™ื“โ€ฌ.
โ€ซืœืขื ื™ื™ืŸโ€ฌโ€ซื–ื”โ€ฌ,โ€ซื—ื‘ืจื™โ€ฌโ€ซื”ื”ื ื”ืœื”โ€ฌโ€ซื”ืโ€ฌ:
1.โ€ซืœืžืคืจื˜โ€ฌ โ€ซื ื™ืจโ€ฌ.โ€ซืžื ื›"ืœโ€ฌ ,
2.โ€ซืžืžื™ื”โ€ฌ โ€ซืื‘ื™ืฉื™โ€ฌ.โ€ซื›ืกืคื™ืโ€ฌ โ€ซืกืžื ื›"ืœโ€ฌ ,
โ€ซื‘ืงืจื”โ€ฌโ€ซืคื ื™ืžื™ืชโ€ฌโ€ซืขืœโ€ฌโ€ซื”ื“ื™ื•ื•ื—โ€ฌโ€ซื”ื›ืกืคื™โ€ฌโ€ซื•ืขืœโ€ฌโ€ซื”ื’ื™ืœื•ื™โ€ฌโ€ซื›ื•ืœืœืชโ€ฌโ€ซื‘ืงืจื•ืชโ€ฌโ€ซื•ื ื”ืœื™ืโ€ฌโ€ซื”ืงื™ื™ืžื™ืโ€ฌ,โ€ซื‘ืชืื’ื™ื“โ€ฌโ€ซืชื•ื›ื ื ื•โ€ฌ โ€ซืืฉืจโ€ฌ
โ€ซื‘ื™ื“ื™โ€ฌโ€ซื”ืžื ื”ืœโ€ฌโ€ซื”ื›ืœืœื™โ€ฌโ€ซื•ื ื•ืฉืโ€ฌโ€ซื”ืžืฉืจื”โ€ฌโ€ซื”ื‘ื›ื™ืจโ€ฌโ€ซื‘ื™ื•ืชืจโ€ฌโ€ซื‘ืชื—ื•ืโ€ฌโ€ซื”ื›ืกืคื™ืโ€ฌโ€ซืื•โ€ฌโ€ซืชื—ืชโ€ฌ,โ€ซืคื™ืงื•ื—ืโ€ฌโ€ซื‘ื™ื“ื™โ€ฌ โ€ซืื•โ€ฌโ€ซืžื™โ€ฌ
โ€ซืฉืžื‘ืฆืขโ€ฌโ€ซื‘ืคื•ืขืœโ€ฌโ€ซืืชโ€ฌโ€ซื”ืชืคืงื™ื“ื™ืโ€ฌโ€ซื‘ืคื™ืงื•ื—โ€ฌ ,โ€ซื”ืืžื•ืจื™ืโ€ฌโ€ซื“ื™ืจืงื˜ื•ืจื™ื•ืŸโ€ฌโ€ซื”ืชืื’ื™ื“โ€ฌโ€ซื•โ€ฌโ€ซืืฉืจโ€ฌโ€ซืœืกืคืงโ€ฌ โ€ซื ื•ืขื“ื•โ€ฌโ€ซื‘ื˜ื—ื•ืŸโ€ฌ
โ€ซืกื‘ื™ืจโ€ฌโ€ซื‘ื”ืชื™ื™ื—ืกโ€ฌโ€ซืœืžื”ื™ืžื ื•ืชโ€ฌโ€ซื”ื“ื™ื•ื•ื—โ€ฌโ€ซื”ื›ืกืคื™โ€ฌโ€ซื•ืœื”ื›ื ืชโ€ฌโ€ซื”ื“ื•ื—ื•ืชโ€ฌโ€ซืœื”ื•ืจืื•ืชโ€ฌ โ€ซื‘ื”ืชืืโ€ฌ,โ€ซื”ื“ื™ืŸโ€ฌโ€ซื•ืœื”ื‘ื˜ื™ื—โ€ฌโ€ซื›ื™โ€ฌ
โ€ซืžื™ื“ืขโ€ฌโ€ซืฉื”ืชืื’ื™ื“โ€ฌโ€ซื ื“ืจืฉโ€ฌโ€ซืœื’ืœื•ืชโ€ฌโ€ซื‘ื“ื•ื—ื•ืชโ€ฌโ€ซืฉื”ื•ืโ€ฌโ€ซืžืคืจืกืโ€ฌโ€ซืขืœโ€ฌโ€ซื”ื•ืจืื•ืชโ€ฌ โ€ซืคื™โ€ฌโ€ซื”ื“ื™ืŸโ€ฌโ€ซืžืกื•ื›ืโ€ฌ ,โ€ซืžืขื•ื‘ื“โ€ฌ ,โ€ซื ืืกืฃโ€ฌ
โ€ซื•ืžื“ื•ื•ื—โ€ฌโ€ซื‘ืžื•ืขื“โ€ฌโ€ซื•ื‘ืžืชื›ื•ื ืชโ€ฌโ€ซื”ืงื‘ื•ืขื™ืโ€ฌโ€ซื‘ื“ื™ืŸโ€ฌ.
โ€ซื”ื‘ืงืจื”โ€ฌโ€ซื”ืคื ื™ืžื™ืชโ€ฌโ€ซื‘ื™ืŸโ€ฌ ,โ€ซื›ื•ืœืœืชโ€ฌโ€ซื”ื™ืชืจโ€ฌโ€ซื‘ืงืจื•ืชโ€ฌ ,โ€ซื•ื ื”ืœื™ืโ€ฌโ€ซืฉืชื•ื›ื ื ื•โ€ฌโ€ซืœื”ื‘ื˜ื™ื—โ€ฌโ€ซื›ื™โ€ฌโ€ซืžื™ื“ืขโ€ฌโ€ซื ื“ืจืฉโ€ฌ โ€ซืฉื”ืชืื’ื™ื“โ€ฌ
โ€ซืœื’ืœื•ืชื•โ€ฌโ€ซื ืฆื‘ืจโ€ฌ ,โ€ซื›ืืžื•ืจโ€ฌโ€ซื•ืžื•ืขื‘ืจโ€ฌโ€ซืœื”ื ื”ืœืชโ€ฌโ€ซืœืจื‘ื•ืชโ€ฌ ,โ€ซื”ืชืื’ื™ื“โ€ฌโ€ซืœืžื ื”ืœโ€ฌโ€ซื”ื›ืœืœื™โ€ฌโ€ซื•ืœื ื•ืฉืโ€ฌโ€ซื”ื‘ื›ื™ืจโ€ฌ โ€ซื”ืžืฉืจื”โ€ฌโ€ซื‘ื™ื•ืชืจโ€ฌ
โ€ซื‘ืชื—ื•ืโ€ฌโ€ซื”ื›ืกืคื™ืโ€ฌโ€ซืื•โ€ฌโ€ซืœืžื™โ€ฌโ€ซืฉืžื‘ืฆืขโ€ฌโ€ซื‘ืคื•ืขืœโ€ฌโ€ซืืชโ€ฌโ€ซื”ืชืคืงื™ื“ื™ืโ€ฌ,โ€ซื”ืืžื•ืจื™ืโ€ฌโ€ซื•ื–ืืชโ€ฌโ€ซืžื ืชโ€ฌ โ€ซืขืœโ€ฌโ€ซืœืืคืฉืจโ€ฌโ€ซืงื‘ืœืชโ€ฌ
โ€ซื”ื—ืœื˜ื•ืชโ€ฌโ€ซื‘ืžื•ืขื“โ€ฌโ€ซื‘ื”ืชื™ื™ื—ืกโ€ฌ ,โ€ซื”ืžืชืื™ืโ€ฌโ€ซืœื“ืจื™ืฉืชโ€ฌโ€ซื”ื’ื™ืœื•ื™โ€ฌ.
โ€ซื‘ืฉืœโ€ฌโ€ซื”ืžื’ื‘ืœื•ืชโ€ฌโ€ซื”ืžื‘ื ื™ื•ืชโ€ฌโ€ซื‘ืงืจื”โ€ฌ ,โ€ซืฉืœื”โ€ฌโ€ซืคื ื™ืžื™ืชโ€ฌโ€ซืขืœโ€ฌโ€ซื”ื“ื™ื•ื•ื—โ€ฌโ€ซื”ื›ืกืคื™โ€ฌโ€ซื•ืขืœโ€ฌโ€ซื”ื’ื™ืœื•ื™โ€ฌโ€ซืื™ื ื”โ€ฌโ€ซืœืกืคืงโ€ฌ โ€ซืžื™ื•ืขื“ืชโ€ฌ
โ€ซื‘ื™ื˜ื—ื•ืŸโ€ฌโ€ซืžื•ื—ืœื˜โ€ฌโ€ซืฉื”ืฆื’ื”โ€ฌโ€ซืžื•ื˜ืขื™ืชโ€ฌโ€ซืื•โ€ฌโ€ซื”ืฉืžื˜ืชโ€ฌโ€ซืžื™ื“ืขโ€ฌโ€ซื‘ื“ื•ื—ื•ืชโ€ฌโ€ซืชื™ืžื ืขโ€ฌโ€ซืื•โ€ฌโ€ซืชืชื’ืœื”โ€ฌ.
โ€ซื‘ื“ื•ื—โ€ฌโ€ซื”ืฉื ืชื™โ€ฌโ€ซื‘ื“ื‘ืจโ€ฌโ€ซืืคืงื˜ื™ื‘ื™ื•ืชโ€ฌโ€ซื”ื‘ืงืจื”โ€ฌโ€ซื”ืคื ื™ืžื™ืชโ€ฌโ€ซืขืœโ€ฌโ€ซื”ื“ื™ื•ื•ื—โ€ฌโ€ซื”ื›ืกืคื™โ€ฌโ€ซื•ืขืœโ€ฌโ€ซื”ื’ื™ืœื•ื™โ€ฌโ€ซืืฉืจโ€ฌโ€ซืฆื•ืจืฃโ€ฌโ€ซืœื“ื•ื—โ€ฌ
โ€ซื”โ€ฌโ€ซืชืงื•ืคืชื™โ€ฌโ€ซืœืชืงื•ืคื”โ€ฌโ€ซืฉื ืกืชื™ื™ืžื”โ€ฌโ€ซื‘ื™ื•ืโ€ฌ31โ€ซื‘ื“ืฆืžื‘ืจโ€ฌ2017โ€ซ(ืœื”ืœืŸโ€ฌโ€“โ€ซื”ื“ื•ื—โ€ฌโ€ซื”โ€ฌโ€ซืฉื ืชื™โ€ฌโ€ซื‘ื“ื‘ืจโ€ฌโ€ซื”ื‘ืงืจื”โ€ฌโ€ซื”ืคื ื™ืžื™ืชโ€ฌ
โ€ซื”ืขืจื™ื›ื•โ€ฌ ,)โ€ซื”ืื—ืจื•ืŸโ€ฌโ€ซื”ื“ื™ืจืงื˜ื•ืจื™ื•ืŸโ€ฌโ€ซื•ื”ื”ื ื”ืœื”โ€ฌโ€ซืืชโ€ฌโ€ซื”ื‘ืงืจื”โ€ฌโ€ซื”ืคื ื™ืžื™ืชโ€ฌโ€ซื‘ื”ืชื‘ืกืกโ€ฌ .โ€ซื‘ืชืื’ื™ื“โ€ฌโ€ซืขืœโ€ฌโ€ซื”ืขืจื›ื”โ€ฌ
โ€ซื”ื“ื™ืจืงื˜ื•ืจื™ื•ืŸโ€ฌ ,โ€ซื–ื•โ€ฌโ€ซื•ื”ื ื”ืœืชโ€ฌโ€ซื”ืชืื’ื™ื“โ€ฌโ€ซื”ื’ื™ืขื•โ€ฌโ€ซืœืžืกืงื ื”โ€ฌโ€ซื”ื‘ืงืจื”โ€ฌ โ€ซื›ื™โ€ฌโ€ซื”ืคื ื™ืžื™ืชโ€ฌโ€ซืœโ€ฌ ,โ€ซื›ืืžื•ืจโ€ฌโ€ซื™ื•ืโ€ฌ31โ€ซื‘ื“ืฆืžื‘ืจโ€ฌ
2017โ€ซื”ื™ืโ€ฌ.โ€ซืืคืงื˜ื™ื‘ื™ืชโ€ฌ
โ€ซืขื“โ€ฌโ€ซืœืžื•ืขื“โ€ฌโ€ซื”ื“ื•ื—โ€ฌ,โ€ซืœืโ€ฌโ€ซื”ื•ื‘ืโ€ฌโ€ซืœื™ื“ื™ืขืชโ€ฌโ€ซื”ื“ื™ืจืงื˜ื•ืจื™ื•ืŸโ€ฌโ€ซื•ื”ื”ื ื”ืœื”โ€ฌโ€ซื›ืœโ€ฌโ€ซืื™ืจื•ืขโ€ฌโ€ซืื•โ€ฌโ€ซืขื ื™ื™ืŸโ€ฌโ€ซืฉื™ืฉโ€ฌโ€ซื‘ื”ืโ€ฌโ€ซื›ื“ื™โ€ฌโ€ซืœืฉื ื•ืชโ€ฌ
โ€ซืืชโ€ฌโ€ซื”ืขืจื›ืชโ€ฌโ€ซื”ืืคืงื˜ื™ื‘ื™ื•ืชโ€ฌโ€ซืฉืœโ€ฌโ€ซื”ื‘ืงืจื”โ€ฌโ€ซื”ืคื ื™ืžื™ืชโ€ฌ,โ€ซืฉื ืžืฆืื”โ€ฌ โ€ซื›ืคื™โ€ฌโ€ซื‘ื“ื•ื—โ€ฌโ€ซื”โ€ฌโ€ซืฉื ืชื™โ€ฌโ€ซื‘ื“ื‘ืจโ€ฌโ€ซื”ื‘ืงืจื”โ€ฌโ€ซื”ืคื ื™ืžื™ืชโ€ฌ
โ€ซื”ืื—ืจื•ืŸโ€ฌ.
โ€ซืœืžื•ืขื“โ€ฌโ€ซื‘ื”ืชื‘ืกืกโ€ฌ ,โ€ซื”ื“ื•ื—โ€ฌโ€ซืขืœโ€ฌโ€ซื”ืืคืงื˜ื™ื‘ื™ื•ืชโ€ฌ โ€ซื”ืขืจื›ืชโ€ฌโ€ซื”ืคื ื™ืžื™ืชโ€ฌ โ€ซื”ื‘ืงืจื”โ€ฌ โ€ซืฉืœโ€ฌโ€ซื‘ื“ื•ื—โ€ฌโ€ซื”โ€ฌโ€ซืฉื ืชื™โ€ฌโ€ซื”ื‘ืงืจื”โ€ฌ โ€ซื‘ื“ื‘ืจโ€ฌ
โ€ซื”ืคื ื™ืžื™ืชโ€ฌโ€ซื•ื‘ื”ืชื‘ืกืกโ€ฌ ,โ€ซื”ืื—ืจื•ืŸโ€ฌโ€ซืขืœโ€ฌโ€ซืžื™ื“ืขโ€ฌโ€ซืฉื”ื•ื‘ืโ€ฌโ€ซืœื™ื“ื™ืขืชโ€ฌโ€ซื”ื”ื ื”ืœื”โ€ฌโ€ซื•ื”ื“ื™ืจืงื˜ื•ืจื™ื•ืŸโ€ฌโ€ซืœืขื™ืœโ€ฌ โ€ซื›ืืžื•ืจโ€ฌ,โ€ซื”ื‘ืงืจื”โ€ฌ
โ€ซื”ืคื ื™ืžื™ืชโ€ฌโ€ซื”ื™ืโ€ฌโ€ซืืคืงื˜ื™ื‘ื™ืชโ€ฌ.
-3โ€“
3
(โ€ซืโ€ฌ)โ€ซื”ืฆื”ืจืชโ€ฌโ€ซืžื ื”ืœโ€ฌโ€ซื›ืœืœื™โ€ฌโ€ซืœืคื™โ€ฌโ€ซืชืงื ื”โ€ฌ38โ€ซื’โ€ฌ()โ€ซ(ื“โ€ฌ1)
โ€ซืžื ื”ืœื™ืโ€ฌ โ€ซื”ืฆื”ืจืชโ€ฌ
โ€ซื›ืœืœื™โ€ฌ โ€ซืžื ื”ืœโ€ฌ โ€ซื”ืฆื”ืจืชโ€ฌ
,โ€ซืื ื™โ€ฌโ€ซืœืžืคืจื˜โ€ฌ โ€ซื ื™ืจโ€ฌ:โ€ซื›ื™โ€ฌ โ€ซืžืฆื”ื™ืจโ€ฌ ,
1.โ€ซื‘ื—ื ืชื™โ€ฌโ€ซืืชโ€ฌโ€ซื”ื“ื•ื—โ€ฌโ€ซื”โ€ฌโ€ซืจื‘ืขื•ื ื™โ€ฌโ€ซื‘ืข"ืžโ€ฌ โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซื—.ืžืจโ€ฌ โ€ซืฉืœโ€ฌโ€ซ(ืœื”ืœืŸโ€ฌ-)โ€ซื”ืชืื’ื™ื“โ€ฌโ€ซืœืจื‘ืขื•ืŸโ€ฌโ€ซื”โ€ฌโ€ซืจืืฉื•ืŸโ€ฌโ€ซืฉืœโ€ฌโ€ซืฉื ืชโ€ฌ
2018โ€ซ(ืœื”ืœืŸโ€ฌโ€“.)โ€ซื”ื“ื•ื—ื•ืชโ€ฌ
2.โ€ซืœืคื™โ€ฌ,โ€ซื™ื“ื™ืขืชื™โ€ฌโ€ซื”ื“ื•ื—ื•ืชโ€ฌโ€ซืื™ื ืโ€ฌโ€ซื›ื•ืœืœื™ืโ€ฌโ€ซื›ืœโ€ฌโ€ซืžืฆื’โ€ฌโ€ซืœืโ€ฌโ€ซื ื›ื•ืŸโ€ฌโ€ซืฉืœโ€ฌโ€ซืขื•ื‘ื“ื”โ€ฌโ€ซืžื”ื•ืชื™ืชโ€ฌโ€ซื•ืœืโ€ฌโ€ซื—ืกืจโ€ฌโ€ซืžืฆื’โ€ฌ โ€ซื‘ื”ืโ€ฌโ€ซืฉืœโ€ฌ
โ€ซืขื•ื‘ื“ื”โ€ฌโ€ซืžื”ื•ืชื™ืชโ€ฌโ€ซื”ื ื—ื•ืฅโ€ฌโ€ซื›ื“ื™โ€ฌโ€ซืฉื”ืžืฆื’ื™ืโ€ฌโ€ซืฉื ื›ืœืœื•โ€ฌโ€ซืœืื•ืจโ€ฌ ,โ€ซื‘ื”ืโ€ฌโ€ซื”ื ืกื™ื‘ื•ืชโ€ฌโ€ซื‘ื”ืŸโ€ฌโ€ซื ื›ืœืœื•โ€ฌ,โ€ซืžืฆื’ื™ืโ€ฌ โ€ซืื•ืชืโ€ฌ
โ€ซืœืโ€ฌโ€ซื™ื”ื™ื•โ€ฌโ€ซืžื˜ืขื™ืโ€ฌโ€ซื‘ื”ืชื™ื™ื—ืกโ€ฌโ€ซืœืชืงื•ืคืชโ€ฌโ€ซื”ื“ื•ื—ื•ืชโ€ฌ.
3.,โ€ซื™ื“ื™ืขืชื™โ€ฌ โ€ซืœืคื™โ€ฌโ€ซื”ื“ื•ื—ื•ืชโ€ฌโ€ซื”ื›ืกืคื™ื™ืโ€ฌโ€ซื•ืžื™ื“ืขโ€ฌโ€ซื›ืกืคื™โ€ฌโ€ซืื—ืจโ€ฌโ€ซื”ื›ืœื•ืœโ€ฌโ€ซื‘ื“ื•ื—ื•ืชโ€ฌโ€ซืžืฉืงืคื™ืโ€ฌโ€ซื‘ืื•ืคืŸโ€ฌโ€ซืžื›ืœโ€ฌ ,โ€ซื ืื•ืชโ€ฌ
โ€ซื”ื‘ื—ื™ื ื•ืชโ€ฌโ€ซืืชโ€ฌ ,โ€ซื”ืžื”ื•ืชื™ื•ืชโ€ฌโ€ซื”ืžืฆื‘โ€ฌโ€ซืชื•ืฆืื•ืชโ€ฌ ,โ€ซื”ื›ืกืคื™โ€ฌโ€ซื”ืคืขื•ืœื•ืชโ€ฌโ€ซื•ืชื–ืจื™ืžื™โ€ฌโ€ซื”ืžื–ื•ืžื ื™ืโ€ฌโ€ซืฉืœโ€ฌโ€ซื”ืชืื’ื™ื“โ€ฌ
โ€ซืœืชืืจื™ื›ื™ืโ€ฌโ€ซื•ืœืชืงื•ืคื•ืชโ€ฌโ€ซืฉืืœื™ื”ืโ€ฌโ€ซืžืชื™ื™ื—ืกื™ืโ€ฌโ€ซื”ื“ื•ื—ื•ืชโ€ฌ.
4.โ€ซืœืจื•ืื”โ€ฌ โ€ซื’ื™ืœื™ืชื™โ€ฌโ€ซื”ื—ืฉื‘ื•ืŸโ€ฌโ€ซื”ืžื‘ืงืจโ€ฌโ€ซืฉืœโ€ฌ,โ€ซื”ืชืื’ื™ื“โ€ฌโ€ซืœื“ื™ืจืงื˜ื•ืจื™ื•ืŸโ€ฌโ€ซื•ืœื•ื•ืขื“ืชโ€ฌโ€ซื”ื‘ื™ืงื•ืจืชโ€ฌโ€ซื“ื™ืจืงื˜ื•ืจื™ื•ืŸโ€ฌ โ€ซืฉืœโ€ฌ
โ€ซื‘ื”ืชื‘ืกืกโ€ฌ ,โ€ซื”ืชืื’ื™ื“โ€ฌโ€ซืขืœโ€ฌโ€ซื”ืขืจื›ืชื™โ€ฌโ€ซื”ืขื“ื›ื ื™ืชโ€ฌโ€ซื‘ื™ื•ืชืจโ€ฌโ€ซืœื’ื‘ื™โ€ฌโ€ซื”ื‘ืงืจื”โ€ฌโ€ซื”ืคื ื™ืžื™ืชโ€ฌโ€ซืขืœโ€ฌโ€ซื”ื›ืกืคื™โ€ฌ โ€ซื”ื“ื™ื•ื•ื—โ€ฌโ€ซื•ืขืœโ€ฌ
โ€ซื”ื’ื™ืœื•ื™โ€ฌ:
โ€ซืโ€ฌ.โ€ซืืชโ€ฌโ€ซื›ืœโ€ฌโ€ซื”ืœื™ืงื•ื™ื™ืโ€ฌโ€ซื”ืžืฉืžืขื•ืชื™ื™ืโ€ฌโ€ซื•ื”ื—ื•ืœืฉื•ืชโ€ฌโ€ซื”ืžื”ื•ืชื™ื•ืชโ€ฌโ€ซื‘ืงื‘ื™ืขืชื”โ€ฌโ€ซืื•โ€ฌโ€ซื‘ื”ืคืขืœืชื”โ€ฌโ€ซืฉืœโ€ฌ
โ€ซื”ื‘ืงืจื”โ€ฌโ€ซื”ืคื ื™ืžื™ืชโ€ฌโ€ซืขืœโ€ฌโ€ซื”ื“ื™ื•ื•ื—โ€ฌโ€ซื”ื›ืกืคื™โ€ฌโ€ซื•ืขืœโ€ฌโ€ซื”ื’ื™ืœื•ื™โ€ฌโ€ซื”ืขืœื•ืœื™ืโ€ฌโ€ซื‘ืื•ืคืŸโ€ฌโ€ซืกื‘ื™ืจโ€ฌโ€ซืœื”ืฉืคื™ืขโ€ฌ
โ€ซืœืจืขื”โ€ฌโ€ซื™ื›ื•ืœืชื•โ€ฌ โ€ซืขืœโ€ฌโ€ซืฉืœโ€ฌโ€ซื”ืชืื’ื™ื“โ€ฌโ€ซืœืืกื•ืฃโ€ฌ,โ€ซืœืขื‘ื“โ€ฌ,โ€ซืœืกื›ืโ€ฌโ€ซืื•โ€ฌโ€ซืœื“ื•ื•ื—โ€ฌโ€ซืขืœโ€ฌโ€ซืžื™ื“ืขโ€ฌโ€ซื›ืกืคื™โ€ฌโ€ซื‘ืื•ืคืŸโ€ฌ
โ€ซืฉื™ืฉโ€ฌโ€ซื‘ื•โ€ฌโ€ซืกืคืงโ€ฌ โ€ซืœื”ื˜ื™ืœโ€ฌโ€ซื‘ืžื”ื™ืžื ื•ืชโ€ฌโ€ซื”ื“ื™ื•ื•ื—โ€ฌโ€ซื”ื›ืกืคื™โ€ฌโ€ซื•ื”ื›ื ืชโ€ฌโ€ซื”ื“ื•ื—ื•ืชโ€ฌโ€ซื”ื›ืกืคื™ื™ืโ€ฌโ€ซื‘ื”ืชืืโ€ฌ
โ€ซืœื”ื•ืจืื•ืชโ€ฌโ€ซื”ื“ื™ืŸโ€ฌ;โ€ซื•ื›ืŸโ€ฌโ€“
โ€ซื‘โ€ฌ.โ€ซื‘ื™ืŸโ€ฌ ,โ€ซืชืจืžื™ืชโ€ฌ โ€ซื›ืœโ€ฌโ€ซืžื”ื•ืชื™ืชโ€ฌโ€ซื•ื‘ื™ืŸโ€ฌโ€ซืฉืื™ื ื”โ€ฌ,โ€ซืžื”ื•ืชื™ืชโ€ฌโ€ซื‘ื”โ€ฌโ€ซืžืขื•ืจื‘โ€ฌโ€ซื”ืžื ื”ืœโ€ฌโ€ซื”ื›ืœืœื™โ€ฌโ€ซืื•โ€ฌโ€ซืžื™โ€ฌ
โ€ซืฉื›ืคื•ืฃโ€ฌโ€ซืœื•โ€ฌโ€ซื‘ืžื™ืฉืจื™ืŸโ€ฌโ€ซืื•โ€ฌโ€ซืžืขื•ืจื‘ื™ืโ€ฌโ€ซืขื•ื‘ื“ื™ืโ€ฌโ€ซืื—ืจื™ืโ€ฌโ€ซืฉื™ืฉโ€ฌโ€ซืœื”ืโ€ฌโ€ซืชืคืงื™ื“โ€ฌโ€ซืžืฉืžืขื•ืชื™โ€ฌ
โ€ซื”ืคื ื™ืžื™ืชโ€ฌ โ€ซื‘ื‘ืงืจื”โ€ฌโ€ซืขืœโ€ฌโ€ซื”ื“ื™ื•ื•ื—โ€ฌโ€ซื”ื›ืกืคื™โ€ฌโ€ซื•ืขืœโ€ฌโ€ซื”ื’ื™ืœื•ื™โ€ฌ.
5.โ€ซืื•โ€ฌ โ€ซืœื‘ื“โ€ฌ ,โ€ซืื ื™โ€ฌโ€ซื‘โ€ฌโ€ซื™ื—ื“โ€ฌโ€ซืขืโ€ฌโ€ซืื—ืจื™ืโ€ฌโ€ซื‘ืชืื’ื™ื“โ€ฌ:
โ€ซืโ€ฌ.โ€ซืงื‘ืขืชื™โ€ฌโ€ซื‘ืงืจื•ืชโ€ฌโ€ซืื•โ€ฌ ,โ€ซื•ื ื”ืœื™ืโ€ฌโ€ซื•ื™ื“ืืชื™โ€ฌโ€ซืงื‘ื™ืขืชืโ€ฌโ€ซื•ืงื™ื•ืžืโ€ฌโ€ซืฉืœโ€ฌโ€ซื‘ืงืจื•ืชโ€ฌโ€ซื•ื ื”ืœื™ืโ€ฌโ€ซืชื—ืชโ€ฌ
โ€ซืคื™ืงื•ื—ื™โ€ฌ,โ€ซื”ืžื™ื•ืขื“ื™ืโ€ฌโ€ซืœื”ื‘ื˜ื™ื—โ€ฌโ€ซืฉืžื™ื“ืขโ€ฌโ€ซืžื”ื•ืชื™โ€ฌโ€ซื”ืžืชื™ื™ื—ืกโ€ฌ,โ€ซืœืชืื’ื™ื“โ€ฌโ€ซื—ื‘ืจื•ืชโ€ฌ โ€ซืœืจื‘ื•ืชโ€ฌ
โ€ซื”ืชืฉ"ืขโ€ฌ ,)โ€ซืฉื ืชื™ื™ืโ€ฌ โ€ซื›ืกืคื™ื™ืโ€ฌ โ€ซ(ื“ื•ื—ื•ืชโ€ฌ โ€ซืขืจืšโ€ฌ โ€ซื ื™ื™ืจื•ืชโ€ฌ โ€ซื‘ืชืงื ื•ืชโ€ฌ โ€ซื›ื”ื’ื“ืจืชืŸโ€ฌ โ€ซืฉืœื•โ€ฌ โ€ซืžืื•ื—ื“ื•ืชโ€ฌ-
2010,โ€ซืœื™ื“ื™ืขืชื™โ€ฌ โ€ซืžื•ื‘ืโ€ฌโ€ซื‘ืชืื’ื™ื“โ€ฌ โ€ซืื—ืจื™ืโ€ฌ โ€ซื™ื“ื™โ€ฌ โ€ซืขืœโ€ฌโ€ซื”ืžืื•ื—ื“ื•ืชโ€ฌ โ€ซื•ื‘ื—ื‘ืจื•ืชโ€ฌ,โ€ซื‘โ€ฌโ€ซืคืจื˜โ€ฌโ€ซื‘ืžื”ืœืšโ€ฌ
โ€ซื”ื”ื›ื ื”โ€ฌ โ€ซืชืงื•ืคืชโ€ฌโ€ซืฉืœโ€ฌโ€ซื”ื“ื•ื—ื•ืชโ€ฌ;โ€ซื•ื›ืŸโ€ฌ-
โ€ซื‘โ€ฌ.โ€ซืงื‘ืขืชื™โ€ฌโ€ซื‘ืงืจื•ืชโ€ฌ,โ€ซื•ื ื”ืœื™ืโ€ฌโ€ซืื•โ€ฌโ€ซื•ื™ื“ืืชื™โ€ฌโ€ซืงื‘ื™ืขืชืโ€ฌโ€ซื•ืงื™ื•ืžืโ€ฌโ€ซืฉืœโ€ฌโ€ซื‘ืงืจื•ืชโ€ฌโ€ซื•ื ื”ืœื™ืโ€ฌโ€ซืชื—ืชโ€ฌ
,โ€ซืคื™ืงื•ื—ื™โ€ฌโ€ซื”ืžื™ื•ืขื“ื™ืโ€ฌโ€ซืœื”ื‘ื˜ื™ื—โ€ฌโ€ซื‘ืื•ืคืŸโ€ฌโ€ซืกื‘ื™ืจโ€ฌโ€ซืืชโ€ฌโ€ซืžื”ื™ืžื ื•ืชโ€ฌโ€ซื”ื“ื™ื•ื•ื—โ€ฌโ€ซื”ื›ืกืคื™โ€ฌโ€ซื•ื”ื›ื ืชโ€ฌ
โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซื”ื“ื•ื—ื•ืชโ€ฌโ€ซื‘ื”ืชืืโ€ฌโ€ซืœื”ื•ืจืื•ืชโ€ฌโ€ซืœืจื‘ื•ืชโ€ฌ ,โ€ซื”ื“ื™ืŸโ€ฌโ€ซื‘ื”ืชืืโ€ฌโ€ซืœื›ืœืœื™โ€ฌโ€ซื—ืฉื‘ื•ื ืื•ืชโ€ฌ
โ€ซืžืงื•ื‘ืœื™ืโ€ฌ.
โ€ซื’โ€ฌ.โ€ซืœืโ€ฌโ€ซื”ื•ื‘ืโ€ฌโ€ซืœื™ื“ื™ืขืชื™โ€ฌโ€ซื›ืœโ€ฌโ€ซืื™ืจื•ืขโ€ฌโ€ซืื•โ€ฌโ€ซืขื ื™ื™ืŸโ€ฌโ€ซืฉื—ืœโ€ฌโ€ซื‘ืžื”ืœืšโ€ฌโ€ซื”ืชืงื•ืคื”โ€ฌโ€ซืฉื‘ื™ืŸโ€ฌโ€ซืžื•ืขื“โ€ฌโ€ซื”ื“ื•ื—โ€ฌ
โ€ซืœืฉื ืชโ€ฌ โ€ซื”ืฉื ืชื™โ€ฌ2017โ€ซืœื‘ื™ืŸโ€ฌโ€ซืžื•ืขื“โ€ฌโ€ซื“ื•ื—โ€ฌโ€ซืืฉืจโ€ฌ ,โ€ซื–ื”โ€ฌโ€ซื™ืฉโ€ฌโ€ซื‘ื•โ€ฌโ€ซื›ื“ื™โ€ฌโ€ซืœืฉื ื•ืชโ€ฌโ€ซืืชโ€ฌโ€ซืžืกืงื ืชโ€ฌ
โ€ซื”ื“ื™ืจืงื˜ื•ืจื™ื•ืŸโ€ฌโ€ซื•ื”ื”ื ื”ืœื”โ€ฌโ€ซื‘ื ื•ื’ืขโ€ฌโ€ซืœืืคืงื˜ื™ื‘ื™ื•ืชโ€ฌโ€ซื”ื‘ืงืจื”โ€ฌโ€ซื”ืคื ื™ืžื™ืชโ€ฌโ€ซืขืœโ€ฌโ€ซื”ื“ื™ื•ื•ื—โ€ฌโ€ซื”ื›ืกืคื™โ€ฌ
โ€ซื”ื’ื™ืœื•ื™โ€ฌ โ€ซื•ืขืœโ€ฌโ€ซืฉืœโ€ฌ.โ€ซื”ืชืื’ื™ื“โ€ฌ
โ€ซืื™ืŸโ€ฌโ€ซื‘ืืžื•ืจโ€ฌโ€ซืœืขื™ืœโ€ฌโ€ซื›ื“ื™โ€ฌโ€ซืœื’ืจื•ืขโ€ฌโ€ซืžืื—ืจื™ื•ืชื™โ€ฌโ€ซืื•โ€ฌโ€ซืžืื—ืจื™ื•ืชโ€ฌโ€ซื›ืœโ€ฌโ€ซืื“ืโ€ฌโ€ซืขืœโ€ฌ ,โ€ซืื—ืจโ€ฌโ€ซืคื™โ€ฌโ€ซื›ืœโ€ฌโ€ซื“ื™ืŸโ€ฌ.
28โ€ซื‘โ€ฌโ€ซืžืื™โ€ฌ,8201โ€ซืœืžืคืจื˜โ€ฌ โ€ซื ื™ืจโ€ฌ
โ€ซืชืืจื™ืšโ€ฌโ€ซืžื ื›"ืœโ€ฌ
-4โ€“
4
(โ€ซื‘โ€ฌ)โ€ซื”ืฆื”ืจืชโ€ฌโ€ซืœืคื™โ€ฌ โ€ซื”ื›ืกืคื™ืโ€ฌ โ€ซื‘ืชื—ื•ืโ€ฌ โ€ซื‘ื™ื•ืชืจโ€ฌ โ€ซื”ื‘ื›ื™ืจโ€ฌ โ€ซื”ืžืฉืจื”โ€ฌ โ€ซื ื•ืฉืโ€ฌโ€ซืชืงื ื”โ€ฌ38โ€ซื’โ€ฌ()โ€ซ(ื“โ€ฌ2)
โ€ซืžื ื”ืœื™ืโ€ฌ โ€ซื”ืฆื”ืจืชโ€ฌ
โ€ซื”ื›ืกืคื™ืโ€ฌ โ€ซื‘ืชื—ื•ืโ€ฌ โ€ซื‘ื™ื•ืชืจโ€ฌ โ€ซื”ื‘ื›ื™ืจโ€ฌ โ€ซื”ืžืฉืจื”โ€ฌ โ€ซื ื•ืฉืโ€ฌ โ€ซื”ืฆื”ืจืชโ€ฌ
,โ€ซืื ื™โ€ฌโ€ซืžืžื™ื”โ€ฌ โ€ซืื‘ื™ืฉื™โ€ฌ:โ€ซื›ื™โ€ฌ โ€ซืžืฆื”ื™ืจโ€ฌ ,
1.โ€ซื‘ื—ื ืชื™โ€ฌโ€ซืืชโ€ฌโ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซื”ื“ื•ื—ื•ืชโ€ฌโ€ซื‘ื™ื ื™ื™ืโ€ฌโ€ซื•โ€ฌโ€ซื”โ€ฌ โ€ซืืชโ€ฌโ€ซืžื™ื“ืขโ€ฌโ€ซื”โ€ฌโ€ซื›ืกืคื™โ€ฌโ€ซื”โ€ฌโ€ซื‘ื“ื•ื—ื•ืชโ€ฌ โ€ซื”ื›ืœื•ืœโ€ฌ โ€ซืื—ืจโ€ฌโ€ซื”ื‘ื™ื ื™ื™ืโ€ฌ โ€ซืœืชืงื•ืคืชโ€ฌ
โ€ซื‘ืข"ืžโ€ฌ โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซื—.ืžืจโ€ฌ โ€ซืฉืœโ€ฌโ€ซ(ืœื”ืœืŸโ€ฌ-)โ€ซื”ืชืื’ื™ื“โ€ฌโ€ซืœืจื‘ืขื•ืŸโ€ฌโ€ซื”โ€ฌโ€ซืจืืฉื•ืŸโ€ฌโ€ซืฉืœโ€ฌโ€ซืฉื ืชโ€ฌ2018โ€ซ(ืœื”ืœืŸโ€ฌโ€“"โ€ซื”ื“ื•ื—ื•ืชโ€ฌโ€ซืื•โ€ฌ "
"โ€ซื”ื‘ื™ื ื™ื™ืโ€ฌ โ€ซืœืชืงื•ืคืชโ€ฌ โ€ซ"ื”ื“ื•ื—ื•ืชโ€ฌ.)
2.,โ€ซื™ื“ื™ืขืชื™โ€ฌ โ€ซืœืคื™โ€ฌโ€ซื”ื“ื•ื—ื•ืชโ€ฌโ€ซื”ื›ืกืคื™ื™ืโ€ฌโ€ซื‘ื™ื ื™ื™ืโ€ฌโ€ซื•ื”ืžื™ื“ืขโ€ฌโ€ซื”ื›ืกืคื™โ€ฌโ€ซื”ืื—ืจโ€ฌโ€ซื”ื›ืœื•ืœโ€ฌโ€ซื‘ื“ื•ื—ื•ืชโ€ฌโ€ซื”ื‘ื™ื ื™ื™ืโ€ฌ โ€ซืœืชืงื•ืคืชโ€ฌ
โ€ซืื™ื ืโ€ฌโ€ซื›ื•ืœืœื™ืโ€ฌโ€ซื›ืœโ€ฌโ€ซืœืโ€ฌ โ€ซืžืฆื’โ€ฌโ€ซื ื›ื•ืŸโ€ฌโ€ซืฉืœโ€ฌโ€ซืขื•ื‘ื“ื”โ€ฌโ€ซืžื”ื•ืชื™ืชโ€ฌโ€ซื•ืœืโ€ฌโ€ซื—ืกืจโ€ฌโ€ซื‘ื”ืโ€ฌโ€ซืžืฆื’โ€ฌโ€ซืฉืœโ€ฌโ€ซืขื•ื‘ื“ื”โ€ฌโ€ซืžื”ื•ืชื™ืชโ€ฌ
โ€ซื”ื ื—ื•ืฅโ€ฌโ€ซื›ื“ื™โ€ฌโ€ซืฉื”ืžืฆื’ื™ืโ€ฌ,โ€ซื‘ื”ืโ€ฌ โ€ซืฉื ื›ืœืœื•โ€ฌโ€ซืœืื•ืจโ€ฌโ€ซื”ื ืกื™ื‘ื•ืชโ€ฌโ€ซื‘ื”ืŸโ€ฌโ€ซื ื›ืœืœื•โ€ฌโ€ซืื•ืชืโ€ฌ,โ€ซืžืฆื’ื™ืโ€ฌโ€ซืœืโ€ฌโ€ซื™ื”ื™ื•โ€ฌโ€ซืžื˜ืขื™ืโ€ฌ
โ€ซื‘ื”ืชื™ื™ื—ืกโ€ฌโ€ซืœืชืงื•ืคืชโ€ฌโ€ซื”ื“ื•ื—ื•ืชโ€ฌ.
3.โ€ซื”ื“ื•ื—ื•ืชโ€ฌ ,โ€ซื™ื“ื™ืขืชื™โ€ฌ โ€ซืœืคื™โ€ฌโ€ซื”ื›ืกืคื™ื™ืโ€ฌโ€ซื‘ื™ื ื™ื™ืโ€ฌโ€ซื•โ€ฌโ€ซื”โ€ฌโ€ซืžื™ื“ืขโ€ฌโ€ซื”โ€ฌโ€ซื›ืกืคื™โ€ฌโ€ซื”โ€ฌโ€ซืื—ืจโ€ฌโ€ซื”ื›ืœื•ืœโ€ฌโ€ซื‘ื“ื•ื—ื•ืชโ€ฌโ€ซื”ื‘ื™ื ื™ื™ืโ€ฌ โ€ซืœืชืงื•ืคืชโ€ฌ
โ€ซืžืฉืงืคื™ืโ€ฌโ€ซื‘ืื•ืคืŸโ€ฌโ€ซื ืื•ืชโ€ฌ,โ€ซืžื›ืœโ€ฌโ€ซื”ื‘ื—ื™ื ื•ืชโ€ฌ,โ€ซื”ืžื”ื•ืชื™ื•ืชโ€ฌโ€ซืืชโ€ฌโ€ซื”ืžืฆื‘โ€ฌ,โ€ซื”ื›ืกืคื™โ€ฌโ€ซืชื•ืฆืื•ืชโ€ฌโ€ซื”ืคืขื•ืœื•ืชโ€ฌ
โ€ซื•ืชื–ืจื™ืžื™โ€ฌโ€ซื”ืžื–ื•ืžื ื™ืโ€ฌโ€ซืฉืœโ€ฌโ€ซืœืชืืจื™ื›ื™ืโ€ฌ โ€ซื”ืชืื’ื™ื“โ€ฌโ€ซื•ืœืชืงื•ืคื•ืชโ€ฌโ€ซืฉืืœื™ื”ืโ€ฌโ€ซืžืชื™ื™ื—ืกื™ืโ€ฌโ€ซื”ื“ื•ื—ื•ืชโ€ฌ.
4.โ€ซืœืจื•ืื”โ€ฌ โ€ซื’ื™ืœื™ืชื™โ€ฌโ€ซื”ื—ืฉื‘ื•ืŸโ€ฌโ€ซื”ืžื‘ืงืจโ€ฌโ€ซืฉืœโ€ฌ,โ€ซื”ืชืื’ื™ื“โ€ฌโ€ซืœื“ื™ืจืงื˜ื•ืจื™ื•ืŸโ€ฌโ€ซื•ืœื•ื•ืขื“ืชโ€ฌโ€ซื”ื‘ื™ืงื•ืจืชโ€ฌโ€ซื“ื™ืจืงื˜ื•ืจื™ื•ืŸโ€ฌ โ€ซืฉืœโ€ฌ
โ€ซื‘ื”ืชื‘ืกืกโ€ฌ ,โ€ซื”ืชืื’ื™ื“โ€ฌโ€ซืขืœโ€ฌโ€ซื”ืขืจื›ืชื™โ€ฌโ€ซื”ืขื“ื›ื ื™ืชโ€ฌโ€ซื‘ื™ื•ืชืจโ€ฌโ€ซืœื’ื‘ื™โ€ฌโ€ซื”ื‘ืงืจื”โ€ฌโ€ซื”ืคื ื™ืžื™ืชโ€ฌโ€ซืขืœโ€ฌโ€ซื”ื›ืกืคื™โ€ฌ โ€ซื”ื“ื™ื•ื•ื—โ€ฌโ€ซื•ืขืœโ€ฌ
โ€ซื”ื’ื™ืœื•ื™โ€ฌ:
โ€ซืโ€ฌ.โ€ซืืชโ€ฌโ€ซื›ืœโ€ฌโ€ซื”ืœื™ืงื•ื™ื™ืโ€ฌโ€ซื”ืžืฉืžืขื•ืชื™ื™ืโ€ฌโ€ซื•ื”ื—ื•ืœืฉื•ืชโ€ฌโ€ซื”ืžื”ื•ืชื™ื•ืชโ€ฌโ€ซื‘ืงื‘ื™ืขืชื”โ€ฌโ€ซืื•โ€ฌโ€ซื‘ื”ืคืขืœืชื”โ€ฌโ€ซืฉืœโ€ฌ
โ€ซืขืœโ€ฌ โ€ซื”ืคื ื™ืžื™ืชโ€ฌ โ€ซื”ื‘ืงืจื”โ€ฌโ€ซื”ื“ื™ื•ื•ื—โ€ฌโ€ซื”ื›ืกืคื™โ€ฌโ€ซื•ืขืœโ€ฌโ€ซื”ื’ื™ืœื•ื™โ€ฌโ€ซื›ื›ืœโ€ฌโ€ซืฉื”ื™ืโ€ฌโ€ซืžืชื™ื™ื—ืกืชโ€ฌโ€ซืœื“ื•ื—ื•ืชโ€ฌ
โ€ซื”ื›ืกืคื™ื™ืโ€ฌโ€ซื‘ื™ื ื™ื™ืโ€ฌโ€ซื•ืœืžื™ื“ืขโ€ฌโ€ซื”ื›ืกืคื™โ€ฌโ€ซื”ืื—ืจโ€ฌโ€ซื”ื›ืœื•ืœโ€ฌโ€ซื‘ื“ื•ื—ื•ืชโ€ฌโ€ซื”ื‘ื™ื ื™ื™ืโ€ฌ โ€ซืœืชืงื•ืคืชโ€ฌ,โ€ซื”ืขืœื•ืœื™ืโ€ฌ
โ€ซื‘ืื•ืคืŸโ€ฌโ€ซืกื‘ื™ืจโ€ฌโ€ซืœื”ืฉืคื™ืขโ€ฌโ€ซืœืจืขื”โ€ฌโ€ซืขืœโ€ฌโ€ซืฉืœโ€ฌ โ€ซื™ื›ื•ืœืชื•โ€ฌโ€ซื”ืชืื’ื™ื“โ€ฌ,โ€ซืœืขื‘ื“โ€ฌ ,โ€ซืœืืกื•ืฃโ€ฌโ€ซืœืกื›ืโ€ฌโ€ซืื•โ€ฌโ€ซืœื“ื•ื•ื—โ€ฌ
โ€ซืขืœโ€ฌโ€ซืžื™ื“ืขโ€ฌโ€ซื›ืกืคื™โ€ฌโ€ซื‘ืื•ืคืŸโ€ฌโ€ซืฉื™ืฉโ€ฌโ€ซื‘ื•โ€ฌโ€ซืœื”ื˜ื™ืœโ€ฌโ€ซื‘ืžื”ื™ืžื ื•ืชโ€ฌ โ€ซืกืคืงโ€ฌโ€ซื”ื“ื™ื•ื•ื—โ€ฌโ€ซื”ื›ืกืคื™โ€ฌโ€ซื•ื”ื›ื ืชโ€ฌ
โ€ซื”ื“ื•ื—ื•ืชโ€ฌโ€ซื”ื›ืกืคื™ื™ืโ€ฌโ€ซื‘ื”ืชืืโ€ฌโ€ซืœื”ื•ืจืื•ืชโ€ฌโ€ซื”ื“ื™ืŸโ€ฌ;โ€ซื•ื›ืŸโ€ฌ-
โ€ซื‘โ€ฌ.โ€ซืžื”ื•ืชื™ืชโ€ฌ โ€ซื‘ื™ืŸโ€ฌ ,โ€ซืชืจืžื™ืชโ€ฌ โ€ซื›ืœโ€ฌโ€ซื•ื‘ื™ืŸโ€ฌโ€ซืฉืื™ื ื”โ€ฌ,โ€ซืžื”ื•ืชื™ืชโ€ฌโ€ซื‘ื”โ€ฌโ€ซืžืขื•ืจื‘โ€ฌโ€ซื”ืžื ื”ืœโ€ฌโ€ซื”ื›ืœืœื™โ€ฌโ€ซืื•โ€ฌโ€ซืžื™โ€ฌ
โ€ซืฉื›ืคื•ืฃโ€ฌโ€ซืœื•โ€ฌโ€ซื‘ืžื™ืฉืจื™ืŸโ€ฌโ€ซืื•โ€ฌโ€ซืžืขื•ืจื‘ื™ืโ€ฌโ€ซืขื•ื‘ื“ื™ืโ€ฌโ€ซืื—ืจื™ืโ€ฌโ€ซืฉื™ืฉโ€ฌโ€ซืœื”ืโ€ฌโ€ซืชืคืงื™ื“โ€ฌโ€ซืžืฉืžืขื•ืชื™โ€ฌ
โ€ซื”ืคื ื™ืžื™ืชโ€ฌ โ€ซื‘ื‘ืงืจื”โ€ฌโ€ซืขืœโ€ฌโ€ซื”ื“ื™ื•ื•ื—โ€ฌโ€ซื”ื›ืกืคื™โ€ฌโ€ซื•ืขืœโ€ฌโ€ซื”ื’ื™ืœื•ื™โ€ฌ.
5.โ€ซื™ื—ื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืœื‘ื“โ€ฌ ,โ€ซืื ื™โ€ฌโ€ซืขืโ€ฌโ€ซืื—ืจื™ืโ€ฌโ€ซื‘ืชืื’ื™ื“โ€ฌ:
โ€ซืโ€ฌ.โ€ซื‘ืงืจื•ืชโ€ฌ โ€ซืงื‘ืขืชื™โ€ฌ,โ€ซื•ื ื”ืœื™ืโ€ฌโ€ซืื•โ€ฌโ€ซื•ื™ื“ืืชื™โ€ฌโ€ซืงื‘ื™ืขืชืโ€ฌโ€ซื•ืงื™ื•ืžืโ€ฌโ€ซืฉืœโ€ฌโ€ซื‘ืงืจื•ืชโ€ฌโ€ซื•ื ื”ืœื™ืโ€ฌโ€ซืชื—ืชโ€ฌ
โ€ซืคื™ืงื•ื—โ€ฌโ€ซื™โ€ฌ,โ€ซื”ืžื™ื•ืขื“ื™ืโ€ฌโ€ซืœื”ื‘ื˜ื™ื—โ€ฌโ€ซืฉืžื™ื“ืขโ€ฌโ€ซืžื”ื•ืชื™โ€ฌโ€ซื”ืžืชื™ื™ื—ืกโ€ฌ,โ€ซืœืชืื’ื™ื“โ€ฌโ€ซื—ื‘ืจื•ืชโ€ฌ โ€ซืœืจื‘ื•ืชโ€ฌ
โ€ซื”ืชืฉ"ืขโ€ฌ ,)โ€ซืฉื ืชื™ื™ืโ€ฌ โ€ซื›ืกืคื™ื™ืโ€ฌ โ€ซ(ื“ื•ื—ื•ืชโ€ฌ โ€ซืขืจืšโ€ฌ โ€ซื ื™ื™ืจื•ืชโ€ฌ โ€ซื‘ืชืงื ื•ืชโ€ฌ โ€ซื›ื”ื’ื“ืจืชืŸโ€ฌ โ€ซืฉืœื•โ€ฌ โ€ซืžืื•ื—ื“ื•ืชโ€ฌ-
2010,โ€ซื‘ืชืื’ื™ื“โ€ฌ โ€ซืื—ืจื™ืโ€ฌ โ€ซื™ื“ื™โ€ฌ โ€ซืขืœโ€ฌ โ€ซืœื™ื“ื™ืขืชื™โ€ฌ โ€ซืžื•ื‘ืโ€ฌโ€ซื”ืžืื•ื—ื“ื•ืชโ€ฌ โ€ซื•ื‘ื—ื‘ืจื•ืชโ€ฌ,โ€ซื‘ืคืจื˜โ€ฌโ€ซื‘ืžื”ืœืšโ€ฌ
โ€ซื”ื”ื›ื ื”โ€ฌ โ€ซืชืงื•ืคืชโ€ฌโ€ซืฉืœโ€ฌโ€ซื”ื“ื•ื—ื•ืชโ€ฌ;โ€ซื•ื›ืŸโ€ฌ-
โ€ซื‘โ€ฌ.โ€ซื‘ืงืจื•ืชโ€ฌ โ€ซืงื‘ืขืชื™โ€ฌ,โ€ซื•ื ื”ืœื™ืโ€ฌโ€ซืื•โ€ฌโ€ซื•ื™ื“ืืชื™โ€ฌโ€ซืงื‘ื™ืขืชืโ€ฌโ€ซื•ืงื™ื•ืžืโ€ฌโ€ซืฉืœโ€ฌโ€ซื‘ืงืจื•ืชโ€ฌโ€ซื•ื ื”ืœื™ืโ€ฌโ€ซืชื—ืชโ€ฌ
โ€ซืคื™ืงื•ื—โ€ฌโ€ซื™โ€ฌโ€ซื”ืžื™ื•ืขื“ื™ืโ€ฌ ,โ€ซืœื”ื‘ื˜ื™ื—โ€ฌโ€ซื‘ืื•ืคืŸโ€ฌโ€ซืกื‘ื™ืจโ€ฌโ€ซืืชโ€ฌโ€ซืžื”ื™ืžื ื•ืชโ€ฌโ€ซื”ื“ื™ื•ื•ื—โ€ฌโ€ซื”ื›ืกืคื™โ€ฌโ€ซื•ื”ื›ื ืชโ€ฌ
โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซื”ื“ื•ื—ื•ืชโ€ฌโ€ซื‘ื”ืชืืโ€ฌโ€ซืœื”ื•ืจืื•ืชโ€ฌโ€ซืœืจื‘ื•ืชโ€ฌ ,โ€ซื”ื“ื™ืŸโ€ฌโ€ซื‘ื”ืชืืโ€ฌโ€ซืœื›ืœืœื™โ€ฌโ€ซื—ืฉื‘ื•ื ืื•ืชโ€ฌ
โ€ซืžืงื•ื‘ืœื™ืโ€ฌ.
โ€ซื’โ€ฌ.โ€ซืœืโ€ฌโ€ซื”ื•ื‘ืโ€ฌโ€ซืœื™ื“ื™ืขืชื™โ€ฌโ€ซื›ืœโ€ฌโ€ซืื™ืจื•ืขโ€ฌโ€ซืื•โ€ฌโ€ซืขื ื™ื™ืŸโ€ฌโ€ซืฉื—ืœโ€ฌโ€ซื‘ืžื”ืœืšโ€ฌโ€ซื”ืชืงื•ืคื”โ€ฌโ€ซืฉื‘ื™ืŸโ€ฌโ€ซืžื•ืขื“โ€ฌโ€ซื”ื“ื•ื—โ€ฌ
โ€ซืœืฉื ืชโ€ฌ โ€ซื”ืฉื ืชื™โ€ฌ2017โ€ซืœื‘ื™ืŸโ€ฌโ€ซืžื•ืขื“โ€ฌโ€ซื“ื•ื—โ€ฌโ€ซืœื“ื•ื—ื•ืชโ€ฌ โ€ซื”ืžืชื™ื™ื—ืกโ€ฌ ,โ€ซื–ื”โ€ฌโ€ซื•ืœื›ืœโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ
โ€ซืืฉืจโ€ฌ ,โ€ซื”ื‘ื™ื ื™ื™ืโ€ฌ โ€ซืœืชืงื•ืคืชโ€ฌ โ€ซื‘ื“ื•ื—ื•ืชโ€ฌ โ€ซื”ื›ืœื•ืœโ€ฌ โ€ซืื—ืจโ€ฌ โ€ซื›ืกืคื™โ€ฌ โ€ซืžื™ื“ืขโ€ฌโ€ซื™ืฉโ€ฌโ€ซื‘ื•โ€ฌโ€ซื›ื“ื™โ€ฌ,โ€ซืœืฉื ื•ืชโ€ฌ
โ€ซืืชโ€ฌ โ€ซืœื”ืขืจื›ืชื™โ€ฌโ€ซื”ื“ื™ืจืงื˜ื•ืจื™ื•ืŸโ€ฌ โ€ซืžืกืงื ืชโ€ฌโ€ซื•ื”ื”ื ื”ืœื”โ€ฌโ€ซื‘ื ื•ื’ืขโ€ฌโ€ซืœืืคืงื˜ื™ื‘ื™ื•ืชโ€ฌโ€ซื”ื‘ืงืจื”โ€ฌโ€ซื”ืคื ื™ืžื™ืชโ€ฌ
โ€ซืขืœโ€ฌโ€ซื”ื“ื™ื•ื•ื—โ€ฌโ€ซื”ื›ืกืคื™โ€ฌโ€ซื”ื’ื™ืœื•ื™โ€ฌ โ€ซื•ืขืœโ€ฌโ€ซืฉืœโ€ฌ.โ€ซื”ืชืื’ื™ื“โ€ฌ
โ€ซืื™ืŸโ€ฌโ€ซื‘ืืžื•ืจโ€ฌโ€ซืœืขื™ืœโ€ฌโ€ซื›ื“ื™โ€ฌโ€ซืœื’ืจื•ืขโ€ฌโ€ซืžืื—ืจื™ื•ืชื™โ€ฌโ€ซืื•โ€ฌโ€ซืžืื—ืจื™ื•ืชโ€ฌโ€ซื›ืœโ€ฌโ€ซืื“ืโ€ฌโ€ซืขืœโ€ฌ ,โ€ซืื—ืจโ€ฌโ€ซืคื™โ€ฌโ€ซื›ืœโ€ฌโ€ซื“ื™ืŸโ€ฌ.
28โ€ซื‘ืžืื™โ€ฌ,2018โ€ซืžืžื™ื”โ€ฌ โ€ซืื‘ื™ืฉื™โ€ฌ
โ€ซืชืืจื™ืšโ€ฌโ€ซื›ืกืคื™ืโ€ฌ โ€ซืกืžื ื›"ืœโ€ฌ

Q1 2018

  • 1.
    1 โ€ซื‘ืข"ืžโ€ฌ โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ.โ€ซื—โ€ฌ )"โ€ซ("ื”ื—ื‘ืจื”โ€ฌ โ€ซื“ื™ืจืงื˜ื•ืจื™ื•ืŸโ€ฌ โ€ซื“ื•ื—โ€ฌโ€ซืœืชืงื•ืคื”โ€ฌโ€ซื‘โ€ฌ โ€ซืฉื”ืกืชื™ื™ืžื”โ€ฌ-31โ€ซื‘ืžืจืกโ€ฌ2018 โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซ(ื”ื ืชื•ื ื™ืโ€ฌโ€“โ€ซื‘ืฉืงืœื™ืโ€ฌ)โ€ซืžื“ื•ื•ื—ื™ืโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌโ€ซื”ื™ื ื”โ€ฌ"โ€ซืชืื’ื™ื“โ€ฌโ€ซืงื˜ืŸโ€ฌ"โ€ซื›ื”ื’ื“ืจืชโ€ฌโ€ซืžื•ื ื—โ€ฌโ€ซื–ื”โ€ฌโ€ซื‘ืชืงื ื•ืชโ€ฌโ€ซื ื™ื™ืจื•ืชโ€ฌโ€ซืขืจืšโ€ฌ(โ€ซื“ื•ื—ื•ืชโ€ฌโ€ซืชืงื•ืคืชื™ื™ืโ€ฌโ€ซื•ืžื™ื™ื“ื™ื™ืโ€ฌ,) โ€ซื”ืชืฉโ€ฌ"โ€ซืœโ€ฌ-1970)"โ€ซ"ื”ืชืงื ื•ืชโ€ฌ :โ€ซ(ืœื”ืœืŸโ€ฌโ€ซื ื›ื•ืŸโ€ฌโ€ซืœืžื•ืขื“โ€ฌโ€ซื”ื“ื•ื—โ€ฌ,โ€ซื”ื—ื‘ืจื”โ€ฌโ€ซืžืืžืฆโ€ฌ โ€ซืื™ื ื”โ€ฌโ€ซืชโ€ฌโ€ซืืชโ€ฌโ€ซื”ื”ืงืœื•ืชโ€ฌโ€ซืฉื ื™ืชื ื•โ€ฌ โ€ซืœืชืื’ื™ื“ื™ืโ€ฌโ€ซืงื˜ื ื™ืโ€ฌโ€ซื”ืชืงื ื•ืชโ€ฌ โ€ซื‘ืžืกื’ืจืชโ€ฌ1 . โ€ซืฉืœโ€ฌ โ€ซื”ืžื ื”ืœื™ืโ€ฌ โ€ซืžื•ืขืฆืชโ€ฌโ€ซื”ื—ื‘ืจื”โ€ฌโ€ซืคืขื™ืœื•ืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซืขื“ื›ื ื™ืชโ€ฌ โ€ซืกืงื™ืจื”โ€ฌ โ€ซื”ื›ื•ืœืœโ€ฌ โ€ซื”ื“ื™ืจืงื˜ื•ืจื™ื•ืŸโ€ฌ โ€ซื“ื•ื—โ€ฌ โ€ซืืชโ€ฌ โ€ซื‘ื–ืืชโ€ฌ โ€ซืœื”ื’ื™ืฉโ€ฌ โ€ซืžืชื›ื‘ื“ืชโ€ฌ โ€ซ(ืœื”ืœืŸโ€ฌ โ€ซื™ื“ื”โ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ืžื•ื—ื–ืงื•ืชโ€ฌ โ€ซื•ื”ื—ื‘ืจื•ืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌโ€ซื’ืโ€ฌ" :โ€ซื”ืงื‘ื•ืฆื”โ€ฌโ€ซื”ืงื‘ื•ืฆื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื›ืกืคื™ื•ืชโ€ฌ โ€ซื”ืชื•ืฆืื•ืชโ€ฌ โ€ซื•ืืชโ€ฌ )"โ€ซืœืฉืœื•ืฉืชโ€ฌ โ€ซื‘ื™ื•ืโ€ฌ โ€ซืฉื”ืกืชื™ื™ืžื•โ€ฌ โ€ซื”ื—ื•ื“ืฉื™ืโ€ฌ31โ€ซื‘ืžืจโ€ฌโ€ซืกโ€ฌ2018" :โ€ซ(ืœื”ืœืŸโ€ฌโ€ซืชืงื•ืคืชโ€ฌโ€ซื”ื“ื•ื—โ€ฌ)". โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืขื ื™ื™ื ื™โ€ฌ โ€ซื‘ืžืฆื‘โ€ฌ โ€ซืฉื—ืœื•โ€ฌ โ€ซื”ืขื™ืงืจื™ื™ืโ€ฌ โ€ซื•ื”ืฉื™ื ื•ื™ื™ืโ€ฌ โ€ซื”ืื™ืจื•ืขื™ืโ€ฌ โ€ซืืชโ€ฌ โ€ซืกื•ืงืจโ€ฌ ,โ€ซื–ื”โ€ฌ โ€ซื“ื™ืจืงื˜ื•ืจื™ื•ืŸโ€ฌ โ€ซื“ื•ื—โ€ฌ.โ€ซื”ื“ื•ื—โ€ฌ โ€ซื‘ืชืงื•ืคืชโ€ฌ โ€ซื ืขืจืšโ€ฌ โ€ซื•ื”ื•ืโ€ฌ โ€ซืžืฆื•ืžืฆืโ€ฌ โ€ซื”ื™ื ื•โ€ฌ โ€ซื–ื”โ€ฌ โ€ซื“ื•ื—โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื™ืงืคื•โ€ฌโ€ซื”ืžืœืโ€ฌ โ€ซื”ืชืงื•ืคืชื™โ€ฌ โ€ซื”ื“ื•ื—โ€ฌ โ€ซื’ืโ€ฌ โ€ซืžื•ืฆื’โ€ฌ โ€ซืงื•ืจืื•โ€ฌ โ€ซืฉื‘ืคื ื™โ€ฌ โ€ซื”ื ื—ื”โ€ฌ โ€ซืชื—ืชโ€ฌโ€ซืฉืœโ€ฌ โ€ซืฉื ืชโ€ฌ2017:โ€ซ(ืœื”ืœืŸโ€ฌ"โ€ซื”ืชืงื•ืคืชื™โ€ฌ โ€ซื”ื“ื•ื—โ€ฌ)"2 . โ€ซื”ืฉื•โ€ฌ โ€ซืชื ืื™โ€ฌ โ€ซืœืื•ืจโ€ฌโ€ซื”ื”ืคืขืœื”โ€ฌ โ€ซืชืคื™ืกืชโ€ฌ โ€ซื”ืชืืžืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื‘ืชื”ืœื™ืšโ€ฌ โ€ซื”ืื—ืจื•ื ื”โ€ฌ โ€ซื‘ืชืงื•ืคื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซื ืžืฆืืชโ€ฌ ,โ€ซื”ืžืฉืชื ื™ืโ€ฌ โ€ซืงโ€ฌ โ€ซื”ืงื™ื™ืžื™โ€ฌ โ€ซืœืœืงื•ื—ื•ืชื™ื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืขืจืšโ€ฌ โ€ซื”ืฆืขื•ืชโ€ฌ .โ€ซื”ื—ื“ืฉื”โ€ฌ โ€ซืœืžืฆื™ืื•ืชโ€ฌ โ€ซื”ืืจื’ื•ื ื™โ€ฌ โ€ซื•ื”ืžื‘ื ื”โ€ฌโ€ซืโ€ฌโ€ซืžืชืžืงื“ื•ืชโ€ฌ โ€ซื•ื”ื—ื“ืฉื™ืโ€ฌ โ€ซืงืฉืจโ€ฌ โ€ซืžืขืจื›ื•ืชโ€ฌ โ€ซื•ื›ืŸโ€ฌ โ€ซื•ืกื™ื™ื‘ืจโ€ฌ โ€ซืžื•ื“ื™ืขื™ืŸโ€ฌ โ€ซืžืขืจื›ื•ืชโ€ฌ ,โ€ซื—ื›ืžื•ืชโ€ฌ โ€ซืขืจื™ืโ€ฌ โ€ซื•ื ื™ื”ื•ืœโ€ฌ โ€ซื”ืžื•ืœื“ืชโ€ฌ โ€ซื‘ื™ื˜ื—ื•ืŸโ€ฌ ,โ€ซื”ืชืงืฉื•ืจืชโ€ฌ โ€ซืชืฉืชื™ื•ืชโ€ฌ โ€ซื‘ืขื•ืœืžื•ืชโ€ฌ .โ€ซื˜ืงื˜ื™ื•ืชโ€ฌโ€ซื”ื—ื‘โ€ฌโ€ซื•ืžื•ืจื›ื‘ื•ืชโ€ฌ โ€ซืžืชืงื“ืžื•ืชโ€ฌ โ€ซืžืขืจื›ื•ืชโ€ฌ โ€ซืœืžื›ื™ืจืชโ€ฌ โ€ซืคื™ื–ื™ื•ืชโ€ฌ โ€ซืชืฉืชื™ื•ืชโ€ฌ โ€ซืžืžื›ื™ืจืชโ€ฌ โ€ซืžืขื‘ืจโ€ฌ โ€ซื‘ืชื”ืœื™ืšโ€ฌ โ€ซื ืžืฆืืชโ€ฌ โ€ซืจื”โ€ฌ โ€ซื•โ€ฌโ€ซืžืฉืงื™ืขื”โ€ฌโ€ซื‘ื›ืšโ€ฌโ€ซื›ืชืคื™ืกืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืžืฆื™ื‘ื”โ€ฌ โ€ซืืœื•โ€ฌ โ€ซืžืืžืฆื™ืโ€ฌ โ€ซื‘ืžืกื’ืจืชโ€ฌ .โ€ซื”ืขื‘ืจโ€ฌ โ€ซืœืขื•ืžืชโ€ฌ โ€ซื’ื“ื•ืœื™ืโ€ฌ โ€ซื•ืฉื™ื•ื•ืงโ€ฌ โ€ซืžื›ื™ืจื”โ€ฌ โ€ซืžืืžืฆื™โ€ฌ โ€ซืœืžื“ื™ื ืชโ€ฌ โ€ซืžื—ื•ืฅโ€ฌ โ€ซื”ื‘ื ื•ืชโ€ฌ โ€ซื”ื—ื‘ืจื•ืชโ€ฌ โ€ซืžื ื”ืœื™โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืกืžื›ื•ื™ื•ืชื™ื”ืโ€ฌ โ€ซื”ื•ืจื—ื‘ื•โ€ฌ โ€ซืžื›ืšโ€ฌ โ€ซื•ื›ืชื•ืฆืื”โ€ฌ โ€ซื‘ืžืจื›ื–โ€ฌ โ€ซื•ืฆืจื›ื™ื•โ€ฌ โ€ซื”ืœืงื•ื—โ€ฌ โ€ซืืชโ€ฌ โ€ซืขื•ืœืโ€ฌ โ€ซื™ืฉืจืืœโ€ฌโ€ซืฉื”ื™ื”โ€ฌ โ€ซื›ืคื™โ€ฌ โ€ซื‘ืœื‘ื“โ€ฌ โ€ซื”ื˜ืœืงื•ืโ€ฌ โ€ซื‘ืชื—ื•ืโ€ฌ โ€ซืคืชืจื•ื ื•ืชโ€ฌ โ€ซืœืขื•ืžืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืคืชืจื•ื ื•ืชโ€ฌ โ€ซืžื’ื•ื•ืŸโ€ฌ โ€ซืœืžื›ื™ืจืชโ€ฌ โ€ซืื—ืจืื™ืโ€ฌ โ€ซืฉื”ืโ€ฌ โ€ซื›ืšโ€ฌ , โ€ซืžืขื‘ืจโ€ฌ โ€ซื‘ืชื”ืœื™ืšโ€ฌ โ€ซืฉืžื“ื•ื‘ืจโ€ฌ โ€ซืœืžืจื•ืชโ€ฌ โ€ซื›ื™โ€ฌ โ€ซืžืืžื™ื ื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ .โ€ซื‘ืขืชื™ื“โ€ฌ โ€ซืคืจื™โ€ฌ โ€ซื™ื™ืฉืื•โ€ฌ โ€ซืืœื•โ€ฌ โ€ซืžืืžืฆื™ืโ€ฌ ,โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืœื”ืขืจื›ืชโ€ฌ .โ€ซื‘ืขื‘ืจโ€ฌ โ€ซื”ื’ื™ืื•ื’ืจโ€ฌ โ€ซื•ื‘ืคืจื™ืกืชื”โ€ฌ โ€ซื‘ืคืชืจื•ื ื•ืชื™ื”โ€ฌ โ€ซื”ื’ืœื•ืโ€ฌ โ€ซื”ืคื•ื˜ื ืฆื™ืืœโ€ฌ โ€ซืืชโ€ฌ โ€ซืžื™ื˜ื‘ื™โ€ฌ โ€ซื‘ืื•ืคืŸโ€ฌ โ€ซืœืžืฆื•ืชโ€ฌ โ€ซื™ื•ื›ืœโ€ฌ โ€ซื™ื™ืฉื•ืžื•โ€ฌ ,โ€ซืžื•ืจื›ื‘โ€ฌโ€ซื‘ืขื•ืœืโ€ฌ โ€ซืคื™ืชโ€ฌ .โ€ซื•ื‘ื™ืฉืจืืœโ€ฌ โ€ซื›ื—ืœืงโ€ฌโ€ซืžื”ืชื”ืœื™ืšโ€ฌโ€ซื”ืืžื•ืจโ€ฌโ€ซื•ืœืื•ืจโ€ฌโ€ซืžืฆื‘โ€ฌโ€ซื”ืฉื•ื•ืงื™ืโ€ฌ,โ€ซื”ื—ื‘ืจื”โ€ฌโ€ซืžืชืื™ืžื”โ€ฌโ€ซืืชโ€ฌโ€ซืžืฉืื‘ื™ื”โ€ฌโ€ซืœืชืžื™ื›ื”โ€ฌโ€ซื™ืขื™ืœื”โ€ฌโ€ซื‘ืžื™ืงื•ื“โ€ฌโ€ซื”ืขืกืงื™โ€ฌ โ€ซืฉืœโ€ฌโ€ซื”ื—ื‘ืจื”โ€ฌ.โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืชืคืขื•ืœื™ืชโ€ฌ โ€ซื”ื™ืขื™ืœื•ืชโ€ฌ โ€ซืœื”ื’ื‘ืจืชโ€ฌ โ€ซืžืชืžืฉืšโ€ฌ โ€ซืžืืžืฅโ€ฌ โ€ซื›ื“ื™โ€ฌ โ€ซืชื•ืšโ€ฌ 1 โ€ซืœืคืจื˜ื™ืโ€ฌโ€ซื“ื™ื•ื•ื—โ€ฌ 'โ€ซืจโ€ฌ ,โ€ซืจื‘ืขื•ื ื™ืชโ€ฌ โ€ซื‘ืžืชื›ื•ื ืชโ€ฌ โ€ซื“ื™ื•ื•ื—โ€ฌ โ€ซื”ืžืฉืšโ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซื“ื™ืจืงื˜ื•ืจื™ื•ืŸโ€ฌ โ€ซื”ื—ืœื˜ืชโ€ฌ โ€ซืื•ื“ื•ืชโ€ฌโ€ซืžื™ื™ื“ื™โ€ฌโ€ซืžื™ื•ืโ€ฌ29โ€ซื‘ืžืื™โ€ฌ2017, โ€ซืžืกโ€ฌ'โ€ซืืกืžื›ืชืโ€ฌ2017-01-055602.)โ€ซื”ื”ืคื ื™ื”โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ื›ืœืœื”โ€ฌ โ€ซืžื”ื•ื•ื”โ€ฌ โ€ซื–ื”โ€ฌ โ€ซ(ืžื™ื“ืขโ€ฌ 2 โ€ซืžื™ื•ืโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซื“ื™ื•ื•ื—โ€ฌ โ€ซืจืื”โ€ฌ28โ€ซื‘ืžืจโ€ฌโ€ซืกโ€ฌ2018โ€ซืืกโ€ฌ 'โ€ซืžืกโ€ฌ ,โ€ซืžื›ืชืโ€ฌ2018-01-031549โ€ซื“ืจืšโ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ื›ืœืœื”โ€ฌ โ€ซืžื”ื•ื•ื”โ€ฌ โ€ซื–ื”โ€ฌ โ€ซ(ืžื™ื“ืขโ€ฌ .)โ€ซื”ื”ืคื ื™ื”โ€ฌ
  • 2.
    2 โ€ซืœืขื ื™ื™ืŸโ€ฌ โ€ซืœืขื™ืœโ€ฌ โ€ซื”ืืžื•ืจโ€ฌโ€ซืคืขื™ืœื•ืชโ€ฌโ€ซื”โ€ฌโ€ซื”ื—ื–ื•ื™ื”โ€ฌโ€ซืฉืœโ€ฌโ€ซื”ืงื‘ื•ืฆื”โ€ฌ,โ€ซื‘ื—ื•ืงโ€ฌโ€ซื›ื”ื’ื“ืจืชื•โ€ฌ ,โ€ซืขืชื™ื“โ€ฌ โ€ซืคื ื™โ€ฌ โ€ซืฆื•ืคื”โ€ฌ โ€ซืžื™ื“ืขโ€ฌ โ€ซื”ื™ื ื•โ€ฌ โ€ซื ื™ื™ืจื•ืชโ€ฌ,โ€ซืขืจืšโ€ฌโ€ซื”ืชืฉื›"ื—โ€ฌ-1968,)"โ€ซืขืจืšโ€ฌ โ€ซื ื™ื™ืจื•ืชโ€ฌ โ€ซ"ื—ื•ืงโ€ฌ :โ€ซ(ืœื”ืœืŸโ€ฌโ€ซืฉืœโ€ฌ โ€ซืคื ื™ืžื™ื•ืชโ€ฌ โ€ซื”ืขืจื›ื•ืชโ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ืžื‘ื•ืกืกโ€ฌ โ€ซื”ืงื‘ื•ืฆื”โ€ฌ โ€ซืืฉืจโ€ฌ โ€ซืžื›ืจื–ื™ืโ€ฌ โ€ซืชื•ืฆืื•ืชโ€ฌ โ€ซื•ืขืœโ€ฌ โ€ซื”ื‘ื ื•ืชโ€ฌ โ€ซื”ื—ื‘ืจื•ืชโ€ฌ โ€ซื—ืชืžื•โ€ฌ โ€ซืขืœื™ื”ืโ€ฌ โ€ซื—ื•ื–ื™ืโ€ฌ โ€ซืขืœโ€ฌ ,โ€ซื›ื™ื•ืโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืœื”ืชืžืžืฉื•ืชโ€ฌ โ€ซื•ื“ืื•ืชโ€ฌ โ€ซื›ืœโ€ฌ โ€ซืื™ืŸโ€ฌ โ€ซื–ื”โ€ฌ โ€ซื“ื•ื—โ€ฌ โ€ซืคืจืกื•ืโ€ฌ โ€ซืœืžื•ืขื“โ€ฌ โ€ซื ื›ื•ืŸโ€ฌ .โ€ซื‘ื”ืโ€ฌ โ€ซืœื”ืฉืชืชืฃโ€ฌ โ€ซืžืชืขืชื“ืชโ€ฌ โ€ซืื•โ€ฌ โ€ซืžืฉืชืชืคืชโ€ฌ โ€ซื•ืœโ€ฌ ,โ€ซื—ืœืงื™โ€ฌ โ€ซืื•โ€ฌ โ€ซืžืœืโ€ฌ โ€ซื‘ืื•ืคืŸโ€ฌ โ€ซืœืขื™ืœโ€ฌ โ€ซื”ื”ืขืจื›ื•ืชโ€ฌโ€ซืฉืชืชืžโ€ฌ โ€ซื›ื›ืœโ€ฌ ,โ€ซื”ืชืžืžืฉื•ืชืŸโ€ฌ โ€ซืžื•ืขื“ื™โ€ฌโ€ซืžโ€ฌโ€ซื”ื™ืชืจโ€ฌ โ€ซื‘ื™ืŸโ€ฌ โ€ซื•ื–ืืชโ€ฌ ,โ€ซืฉื ื”โ€ฌ โ€ซื’ื•ืจืžื™ืโ€ฌ โ€ซื‘ืฉืœโ€ฌโ€ซื—ื™ืฆื•ื ื™ื™ืโ€ฌโ€ซืฉืœืงื‘ื•ืฆื”โ€ฌโ€ซืื™ืŸโ€ฌโ€ซื™ื›ื•ืœืชโ€ฌโ€ซืฉโ€ฌ โ€ซืื•โ€ฌ โ€ซืขืœื™ื”ืโ€ฌ โ€ซื”ืฉืคืขื”โ€ฌ โ€ซืื•โ€ฌ โ€ซืฉืœื™ื˜ื”โ€ฌโ€ซื™ื›ื•ืœืชโ€ฌโ€ซื”ืฉืคืขืชโ€ฌ โ€ซื”ืงื‘ื•ืฆื”โ€ฌโ€ซืœื”ืฉืคื™ืขโ€ฌโ€ซืขืœื™ื”ืโ€ฌ.โ€ซืžื•ื’ื‘ืœืชโ€ฌ โ€ซื‘ื‘โ€ฌ โ€ซืœืืžื•ืจโ€ฌ โ€ซื‘ื”ืžืฉืšโ€ฌโ€ซื™โ€ฌโ€ซืื•ืจโ€ฌ3โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืœื“ื•ื—ื•ืชโ€ฌ,โ€ซืคื•ืขืœืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌโ€ซืœืคื™โ€ฌโ€ซืžื’ื–ืจื™โ€ฌโ€ซื”โ€ฌโ€ซืคืขื™ืœื•ืชโ€ฌโ€ซื”ื‘ืื™ืโ€ฌ: .โ€ซืโ€ฌโ€ซืžื’ื–ืจโ€ฌโ€ซืžืจโ€ฌโ€ซื’ืœื•ื‘ืœโ€ฌ: โ€ซืžื’ื–ืจโ€ฌโ€ซื’ืœื•ื‘ืœโ€ฌ โ€ซืžืจโ€ฌโ€ซืขื•ืกืงโ€ฌโ€ซื‘ืžื›ื™ืจืชโ€ฌโ€ซืคืชืจื•ื ื•ืชโ€ฌโ€ซื‘ืขื•ืœืโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ)โ€ซื™ืฉืจืืœโ€ฌ โ€ซ(ืœืžืขื˜โ€ฌโ€ซืขืœโ€ฌ โ€ซื‘ื“ื’ืฉโ€ฌ ,โ€ซื•ื‘ื”ื˜ืžืขืชืโ€ฌ โ€ซืชืงืฉื•ืจืชโ€ฌ โ€ซืชืฉืชื™ื•ืชโ€ฌโ€ซื”ืื•ืคื˜ื™ื™โ€ฌ โ€ซื”ืกื™ื‘ื™ืโ€ฌ โ€ซื‘ืชื—ื•ืโ€ฌ โ€ซืชืฉืชื™ื•ืชโ€ฌ โ€ซืคืจื•ื™ืงื˜ื™โ€ฌ โ€ซืœืจื‘ื•ืชโ€ฌโ€ซืโ€ฌโ€ซืคืจื•โ€ฌ ,โ€ซื™โ€ฌโ€ซื‘ื™ื˜ื—ื•ืŸโ€ฌ โ€ซืงื˜ื™โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืคืขื™ืœื•ืชโ€ฌ โ€ซืขื™ืงืจโ€ฌ .โ€ซืกื™ื™ื‘ืจโ€ฌ โ€ซื•ื”ื’ื ืชโ€ฌ โ€ซืžื•ื“ื™ืขื™ืŸโ€ฌ ,โ€ซื”ืžื•ืœื“ืชโ€ฌโ€ซื”ืžื’ื–ืจโ€ฌโ€ซืžืจื•ื›ื–โ€ฌโ€ซืชโ€ฌ,โ€ซื”ืœื˜ื™ื ื™ืชโ€ฌ โ€ซืืžืจื™ืงื”โ€ฌ โ€ซื‘ืžื“ื™ื ื•ืชโ€ฌ .โ€ซื”ืจื—ื•ืงโ€ฌ โ€ซื•ื”ืžื–ืจื—โ€ฌ โ€ซืืคืจื™ืงื”โ€ฌโ€ซืชื”ืœื™โ€ฌ โ€ซื”ื—ืœโ€ฌ โ€ซื–ื”โ€ฌ โ€ซื‘ืžื’ื–ืจโ€ฌโ€ซื•ื”ืžื›ื™ืจื•ืชโ€ฌ โ€ซื”ืฉื™ื•ื•ืงโ€ฌ โ€ซื‘ื™ื›ื•ืœืชโ€ฌ โ€ซืžืฉืžืขื•ืชื™โ€ฌ โ€ซืฉื“ืจื•ื’โ€ฌ โ€ซืšโ€ฌ .โ€ซื”ืžืงื•ืžื™ืชโ€ฌ โ€ซื”ื‘ื™ืฆื•ืขโ€ฌ โ€ซื™ื›ื•ืœืชโ€ฌ โ€ซื•ื›ืŸโ€ฌ โ€ซืžื“ื™ื ื•ืชโ€ฌ โ€ซื‘ืžืกืคืจโ€ฌ .โ€ซื‘โ€ฌโ€ซืžื’ื–ืจโ€ฌโ€ซืžืจโ€ฌโ€ซื™ืฉืจืืœโ€ฌ: โ€ซืžื’ื–ืจโ€ฌโ€ซืคื•ืขืœโ€ฌ โ€ซื™ืฉืจืืœโ€ฌ โ€ซืžืจโ€ฌโ€ซื•ืขื•ืกืงโ€ฌ โ€ซื™ืฉืจืืœโ€ฌ โ€ซื‘ืžื“ื™ื ืชโ€ฌโ€ซืื•ืคื˜ื™ืชโ€ฌ โ€ซืชืงืฉื•ืจืชโ€ฌ โ€ซืชืฉืชื™ื•ืชโ€ฌ โ€ซื‘ืคืจื™ืกืชโ€ฌ โ€ซื‘ืขื™ืงืจโ€ฌ โ€ซื•ืกืœื•ืœืจื™ืชโ€ฌ,โ€ซื”ืงืžืชโ€ฌDATA CENTERโ€ซืฉืœโ€ฌ โ€ซืคืจื•ื™ืงื˜ื™ืโ€ฌ ,โ€ซืืกื˜ืจื˜ื’ื™ืโ€ฌ โ€ซืžืชืงื ื™ืโ€ฌ โ€ซืœืื‘ื˜ื—ืชโ€ฌ โ€ซืคืชืจื•ื ื•ืชโ€ฌ , โ€ซื•ื—ื›โ€ฌ โ€ซื‘ื˜ื•ื—ื”โ€ฌ โ€ซืขื™ืจโ€ฌโ€ซื•โ€ฌ โ€ซื”ืชืงื ื”โ€ฌ ,โ€ซืชื—ื–ื•ืงื”โ€ฌ โ€ซืฉื™ืจื•ืชื™โ€ฌ โ€ซื•ื›ืŸโ€ฌ โ€ซืžื”โ€ฌโ€ซืฉื™ืจื•ืชื™โ€ฌ.โ€ซืžืขื‘ื“ื”โ€ฌโ€ซืžื™ืจื‘โ€ฌ โ€ซืืชโ€ฌ โ€ซืžืื’ื“โ€ฌ โ€ซื”ืžื’ื–ืจโ€ฌ .โ€ซื‘ื™ืฉืจืืœโ€ฌ โ€ซื”ืงื‘ื•ืฆื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืคืขื™ืœื•ืชโ€ฌโ€ซืœืžื’ื–ืจโ€ฌโ€ซื”ื—ื‘ืจื”โ€ฌ .โ€ซื•ืžืชืงื“ืโ€ฌ โ€ซืื—ื•ื“โ€ฌ โ€ซืฉื™ืจื•ืชโ€ฌ โ€ซื•ืžืขืจืšโ€ฌ โ€ซืžื›ื™ืจื•ืชโ€ฌ โ€ซืžืขืจืšโ€ฌ .โ€ซื”ืงื™ื™ืžื•ืชโ€ฌ โ€ซืœืคืขื™ืœื•ื™ื•ืชโ€ฌ โ€ซื”ืžืฉื™ืงื™ืโ€ฌ โ€ซื—ื“ืฉื™ืโ€ฌ โ€ซืคืขื™ืœื•ืชโ€ฌ โ€ซืœืชื—ื•ืžื™โ€ฌ โ€ซืœื›ื ื™ืกื”โ€ฌ โ€ซืžืืžืฆื™ืโ€ฌ โ€ซืžืฉืงื™ืขื”โ€ฌ .โ€ซื’โ€ฌโ€ซืžื’ื–ืจโ€ฌโ€ซืžืจโ€ฌโ€ซื‘ื™ื˜ื—ื•ืŸโ€ฌโ€ซื•ื˜ื›ื ื•ืœื•ื’ื™ื•ืชโ€ฌ(T&D): โ€ซืžื’ื–ืจโ€ฌโ€ซืžืจโ€ฌโ€ซื‘ื™ื˜โ€ฌโ€ซื—ื•ืŸโ€ฌโ€ซื•ื˜ื›ื ื•ืœื•ื’ื™ื•ืชโ€ฌ(T&D)โ€ซืขื•ืกืงโ€ฌโ€ซื‘ืคื™ืชื•ื—โ€ฌ โ€ซื‘ืขื™ืงืจโ€ฌโ€ซื•ื™ื™ืฆื•ืจโ€ฌโ€ซืžืขืจื›ื•ืชโ€ฌโ€ซืชืงืฉื•ืจืชโ€ฌโ€ซื˜ืงื˜ื™ื•ืชโ€ฌ โ€ซืฆื‘ืื™ื•ืชโ€ฌโ€ซื•ืื–ืจื—ื™ื•ืชโ€ฌโ€ซื•ืคืชืจื•ื ื•ืชโ€ฌโ€ซืขื‘ื•ืจโ€ฌโ€ซื”ืฆืœื”โ€ฌ โ€ซื›ื•ื—ื•ืชโ€ฌ-"โ€ซืžื’ื™ื‘ื™ืโ€ฌโ€ซืจืืฉื•ื ื™ืโ€ฌ".โ€ซืžืคืชื—โ€ฌ โ€ซื”ืžื’ื–ืจโ€ฌโ€ซื•ืžืชืงื™ืŸโ€ฌ โ€ซืžืขืจื›ื•ืชโ€ฌโ€ซืงืฉืจโ€ฌโ€ซื—ื›ืžื•ืชโ€ฌโ€ซืœืืคืœื™ืงืฆื™ื•ืชโ€ฌโ€ซืฆื‘ืื™ื•ืชโ€ฌโ€ซืœื—ื™ื™ืœื•ืชโ€ฌโ€ซื”ื™ืโ€ฌโ€ซื•ื”ื™ื‘ืฉื”โ€ฌโ€ซื‘ืืจืฅโ€ฌโ€ซื•ื‘ืขื•ืœืโ€ฌ.โ€ซืœโ€ฌโ€ซืžื’ื–ืจโ€ฌโ€ซืคืชืจื•ื ื•ืชโ€ฌ โ€ซืœืคืจื™ืกืชโ€ฌโ€ซืžืขืจื›ื•ืชโ€ฌโ€ซืชืงืฉื•ืจืชโ€ฌโ€ซืœโ€ฌ"โ€ซืžื’ื™ื‘ื™โ€ฌโ€ซืโ€ฌโ€ซืจืืฉื•ื ื™โ€ฌโ€ซืโ€ฌ"โ€ซื•โ€ฌโ€ซืžืขืจื›ืชโ€ฌโ€ซืงืฉืจโ€ฌโ€ซื˜ืงื˜ื™โ€ฌโ€ซื•ืกืœื•ืœืจื™โ€ฌโ€ซืœืื–ื•ืจื™ืโ€ฌโ€ซื™ื™ื—ื•ื“ื™ื™ืโ€ฌ. โ€ซืžื•ืฆืจื™โ€ฌโ€ซื”ืžื’ื–ืจโ€ฌ โ€ซื•ืžืขืจื›ื•ืชโ€ฌโ€ซืœืจื‘ื•ืชโ€ฌ ,โ€ซื•ื‘ืขื•ืœืโ€ฌ โ€ซื‘ืืจืฅโ€ฌ โ€ซืžื•ืชืงื ื™ืโ€ฌโ€ซื‘ืžืกืคืจโ€ฌโ€ซื•ืžืชืงื ื™ืโ€ฌ โ€ซืฉื—ืงื™ืโ€ฌ โ€ซื’ื•ืจื“ื™โ€ฌโ€ซื‘ืžืชื—ืโ€ฌ .โ€ซื™ื•ืจืงโ€ฌ โ€ซื‘ื ื™ื•โ€ฌ โ€ซื”ืขื•ืœืžื™โ€ฌ โ€ซื”ืกื—ืจโ€ฌ โ€ซืžืจื›ื–โ€ฌ .โ€ซื“โ€ฌโ€ซืžื’ื–ืจโ€ฌโ€ซืืชื ื”โ€ฌ: โ€ซืžื’ื–ืจโ€ฌโ€ซื”ื™ื โ€ฌ โ€ซืืชื ื”โ€ฌโ€ซื•โ€ฌโ€ซืžื’ื–ืจโ€ฌโ€ซืžืงื™โ€ฌ โ€ซื—ืงื™ืจื”โ€ฌ โ€ซืœื›ื“ื™โ€ฌ โ€ซื•ืขื™ื‘ื•ื“ืโ€ฌ โ€ซื ืชื•ื ื™ืโ€ฌ โ€ซืื™ืกื•ืฃโ€ฌ โ€ซืžืขืจื›ื•ืชโ€ฌ โ€ซื‘ืชื—ื•ืโ€ฌ โ€ซืชื›ื ื”โ€ฌ โ€ซืžื•ืฆืจื™โ€ฌโ€ซืคื”โ€ฌ โ€ซืžื˜ืจื”โ€ฌ โ€ซืžืžื•ืงื“ื•ืชโ€ฌ โ€ซื•ืชื•ื‘ื ื•ืชโ€ฌ. โ€ซื”ืžื’ื–ืจโ€ฌโ€ซื‘ืชื—ื•ืโ€ฌ โ€ซืžื•ืฆืจื™ืโ€ฌ โ€ซืžืคืชื—โ€ฌโ€ซื•ื”โ€ฌ โ€ซื”ื—ืงื™ืจื”โ€ฌ ,โ€ซื”ืžื•ื“ื™ืขื™ืŸโ€ฌ-webintโ€ซื‘ื˜ื›ื ื•ืœื•ื’ื™ื•ืชโ€ฌ โ€ซืฉื™ืžื•ืฉโ€ฌ โ€ซื•ืขื•ืฉื”โ€ฌ โ€ซื“โ€ฌ โ€ซื”ื‘ื™ื’โ€ฌ โ€ซืžืขื•ืœืโ€ฌ โ€ซืžืชืงื“ืžื•ืชโ€ฌโ€ซืโ€ฌโ€ซื•โ€ฌ โ€ซื˜ื”โ€ฌโ€ซื”โ€ฌ-deep learningโ€ซื”ืžืคื•ืชื—ื™ืโ€ฌ โ€ซืืœื’ื•ืจื™ืชืžื™ืโ€ฌ โ€ซืขืโ€ฌ โ€ซื‘ืฉื™ืœื•ื‘โ€ฌ โ€ซื‘โ€ฌโ€ซืงื‘ื•ืฆื”โ€ฌโ€ซื ื™ืชื•ื—โ€ฌ โ€ซืžื‘ื•ืกืกื•ืชโ€ฌ โ€ซืžืชืงื“ืžื•ืชโ€ฌ โ€ซืื ืœื™ื–ื•ืชโ€ฌ โ€ซื‘ื™ืฆื•ืขโ€ฌ โ€ซื•ืžืืคืฉืจื™ืโ€ฌโ€ซื•โ€ฌ.โ€ซืฉืคื”โ€ฌโ€ซืœโ€ฌโ€ซืžื’ื–ืจโ€ฌโ€ซืคื™ืชื•ื—ื™ืโ€ฌ โ€ซืžืกืคืจโ€ฌ โ€ซื™ื™ื—ื•ื“โ€ฌโ€ซื‘ืชื—ื•ืโ€ฌ โ€ซื™ื™ืโ€ฌ,โ€ซืืฉืจโ€ฌ,โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืœื”ืขืจื›ืชโ€ฌโ€ซื‘ืฉื•ืงโ€ฌ โ€ซืžืฉืžืขื•ืชื™โ€ฌ โ€ซื˜ื›ื ื•ืœื•ื’ื™โ€ฌ โ€ซืคืขืจโ€ฌ โ€ซืœื”โ€ฌ โ€ซืžืงื ื™ืโ€ฌ.โ€ซืžื•ืฆืจื™โ€ฌ โ€ซื”ืžื’ื–ืจโ€ฌโ€ซื‘โ€ฌ โ€ซืžื•ืชืงื ื™ืโ€ฌโ€ซืžืกืคืจโ€ฌโ€ซืžื•โ€ฌ โ€ซื’ื•ืคื™โ€ฌ,โ€ซื“ื™ืขื™ืŸโ€ฌโ€ซื—ืงื™ืจื•ืชโ€ฌโ€ซืขืกืงื™ื•ืชโ€ฌ โ€ซื•ื—ื‘ืจื•ืชโ€ฌ.โ€ซื•ื‘ืขื•ืœืโ€ฌ โ€ซื‘ืืจืฅโ€ฌ .โ€ซื”โ€ฌโ€ซื‘ื ื•ืกืฃโ€ฌโ€ซื‘โ€ฌ โ€ซื•ืžื•ืฆื’ื•ืชโ€ฌ โ€ซืžื’ื–ืจโ€ฌ โ€ซืœื”ื’ื“ืจื•ืชโ€ฌ โ€ซืขื•ื ื•ืชโ€ฌ โ€ซืฉืœืโ€ฌ โ€ซืคืขื™ืœื•ื™ื•ืชโ€ฌ โ€ซืœื—ื‘ืจื”โ€ฌ ," โ€ซืžืกื’ืจืชโ€ฌโ€ซืื—ืจื™ืโ€ฌ"โ€ซื”ืžื’ื–ืจื™โ€ฌ โ€ซื‘ื“ื™ื•ื•ื—โ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซื‘ื“ื•ื—ื•ืชโ€ฌ.
  • 3.
    3 1.โ€ซืื™โ€ฌโ€ซืจื•ืขื™ืโ€ฌโ€ซืžื”ื•ืชื™ื™โ€ฌโ€ซืโ€ฌโ€ซื•ืœืื—ืจโ€ฌ โ€ซื”ื“ื•ื—โ€ฌ โ€ซื‘ืชืงื•ืคืชโ€ฌโ€ซื™ื•โ€ฌ โ€ซืโ€ฌ.โ€ซื‘ื”ืžืฉืšโ€ฌโ€ซืœื“ื™ื•ื•ื—โ€ฌโ€ซืžื™ื™ื“ื™โ€ฌโ€ซืžื™ื•ืโ€ฌ23โ€ซื‘ืืคืจื™ืœโ€ฌ2017,โ€ซืžืกโ€ฌ'โ€ซืืกืžื›ืชืโ€ฌ2017-01-041757(โ€ซืžื™ื“ืขโ€ฌโ€ซื–ื”โ€ฌโ€ซืžื”ื•ื•ื”โ€ฌ โ€ซื”ื›ืœืœื”โ€ฌโ€ซืขืœโ€ฌโ€ซื“ืจืšโ€ฌโ€ซื”ื”ืคื ื™ื”โ€ฌ()โ€ซืœื”ืœืŸโ€ฌโ€ซื–ื”โ€ฌ โ€ซื‘ืกืขื™ืฃโ€ฌ" :โ€ซื”ื“ื™ื•ื•ื—โ€ฌโ€ซื”ืงื•ื“ืโ€ฌ,)"โ€ซื”ืœืงื•ื—โ€ฌ(โ€ซื›ื”ื’ื“ืจืชื•โ€ฌโ€ซื‘ื“ื™ื•ื•ื—โ€ฌโ€ซื”ืงื•ื“ืโ€ฌ)โ€ซื”ื–ืžื™ืŸโ€ฌ โ€ซืžืขืจื›ื•ืชโ€ฌโ€ซืชืฆืคื™ืชโ€ฌโ€ซื ื•ืกืคื•ืชโ€ฌ,โ€ซื•ื‘ื™ืŸโ€ฌโ€ซื”ื™ืชืจโ€ฌโ€ซื‘ื”ืžืฉืšโ€ฌโ€ซืœื›ืšโ€ฌ,โ€ซืืกืคืงืชโ€ฌโ€ซืžืœื•ืโ€ฌโ€ซื”ืžืขืจื›ื•ืชโ€ฌโ€ซื‘โ€ฌโ€ซืžืกื’ืจืชโ€ฌโ€ซื”ืคืจื•ื™ืงื˜โ€ฌ (โ€ซื›ื”ื’ื“ืจืชื•โ€ฌโ€ซื‘ื“ื™ื•ื•ื—โ€ฌโ€ซื”ืงื•ื“ืโ€ฌ)โ€ซืฆืคื•ื™ื”โ€ฌโ€ซืœื”ื™ืžืฉืšโ€ฌโ€ซืขื“โ€ฌโ€ซืœืกื•ืฃโ€ฌโ€ซื”ืจื‘ืขื•ืŸโ€ฌโ€ซื”ืฉื ื™โ€ฌโ€ซืœืฉื ืชโ€ฌ2018.โ€ซื™ืฆื•ื™ืŸโ€ฌ,โ€ซื›ื™โ€ฌโ€ซืœืื•ืจโ€ฌโ€ซื”ื’ื™ื“ื•ืœโ€ฌ โ€ซื‘ื”ื–ืžื ื•ืชโ€ฌโ€ซื›ืืžื•ืจโ€ฌ,โ€ซื™ืกืชื›ืโ€ฌโ€ซื”ื™ืงืคื•โ€ฌโ€ซื”ื›ื•ืœืœโ€ฌโ€ซืฉืœโ€ฌโ€ซื”ืคืจื•ื™ืงื˜โ€ฌโ€ซืœืกืšโ€ฌโ€ซืฉืœโ€ฌโ€ซื›โ€ฌ-5.3โ€ซืžื™ืœื™ื•ื ื™โ€ฌโ€ซื“ื•ืœืจโ€ฌโ€ซืืจื”โ€ฌ"โ€ซื‘โ€ฌ:โ€ซ(ืœื”ืœืŸโ€ฌ "โ€ซื“ื•ืœืจโ€ฌ)"3 . โ€ซื‘โ€ฌ.โ€ซื‘ื™ื•ืโ€ฌ1โ€ซื‘โ€ฌโ€ซืžืจืกโ€ฌ2018โ€ซ(ืœื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืžืœืื”โ€ฌ โ€ซื•ื‘ืฉืœื™ื˜ื”โ€ฌ โ€ซื‘ื‘ืขืœื•ืชโ€ฌ โ€ซื‘ืชโ€ฌ โ€ซื—ื‘ืจื”โ€ฌโ€ซืœืŸโ€ฌโ€ซื–ื”โ€ฌ โ€ซื‘ืกืขื™ืฃโ€ฌโ€ซ"ื”ื—ื‘ืจื”โ€ฌ : )"โ€ซื”ื‘ืชโ€ฌ.โ€ซื”ื‘ื™ื˜ื—ื•ืŸโ€ฌ โ€ซืœืžืฉืจื“โ€ฌ โ€ซื™ื“ืขโ€ฌ โ€ซืชื•ืฆืจื™โ€ฌ โ€ซืœืืกืคืงืชโ€ฌ โ€ซืžื—ื™ืจื™ืโ€ฌ โ€ซื”ืกื›ืžื™โ€ฌ โ€ซืงื™ื‘ืœื”โ€ฌโ€ซืืกืคืงืชโ€ฌโ€ซืชื•ืฆืจื™โ€ฌโ€ซื”ื™ื“ืขโ€ฌโ€ซืชื‘ื•ืฆืขโ€ฌโ€ซื‘โ€ฌ-6 โ€ซืชื—ื•ืžื™ืโ€ฌโ€ซื˜ื›ื ื•ืœื•ื’ื™ื™ืโ€ฌโ€ซื‘ื ื•ืฉืื™โ€ฌโ€ซืชืงืฉื•ืจืชโ€ฌ,โ€ซืชืฉืชื™ื•ืชโ€ฌโ€ซื•ืžื•ืœื˜ื™ืžื“ื™ื”โ€ฌ(โ€ซืœื”ืœืŸโ€ฌโ€ซื–ื”โ€ฌ โ€ซื‘ืกืขื™ืฃโ€ฌ" :โ€ซื”ืคืจื•ื™ืงื˜โ€ฌ.)"โ€ซื”ื™ืงืฃโ€ฌ โ€ซื”ื”ื›ื ืกื•ืชโ€ฌโ€ซื”ืฆืคื•ื™โ€ฌโ€ซืžื”ืคืจื•ื™ืงื˜โ€ฌโ€ซื”ื™ื ื•โ€ฌโ€ซื›โ€ฌ-42โ€ซืžื™ืœื™ื•ืŸโ€ฌโ€ซืฉโ€ฌ"โ€ซื—โ€ฌโ€ซื•ืฉื™ืขื•ืจโ€ฌโ€ซื”ืจื•ื•ื—ื™ื•ืชโ€ฌโ€ซื”ืฆืคื•ื™โ€ฌโ€ซื”ื™ื ื•โ€ฌโ€ซื”ืฉื™ืขื•ืจโ€ฌโ€ซื”ืžืงื•ื‘ืœโ€ฌ โ€ซื‘ืคืจื•ื™ืงื˜ื™ืโ€ฌโ€ซื“ื•ืžื™ืโ€ฌโ€ซืฉืœโ€ฌโ€ซื”ื—ื‘ืจื”โ€ฌ.โ€ซืืกืคืงืชโ€ฌโ€ซื”ืžื•ืฆืจื™ืโ€ฌโ€ซื‘ืคืจื•ื™ืงื˜โ€ฌโ€ซืชื‘ื•ืฆืขโ€ฌโ€ซืขืœโ€ฌโ€ซืคื ื™โ€ฌโ€ซื›โ€ฌ-3โ€ซืฉื ื™ืโ€ฌ4 . โ€ซื’โ€ฌ.โ€ซื‘ื™ื•ืโ€ฌ21โ€ซื‘ืžืื™โ€ฌ2018โ€ซื”ืชืงืฉืจื”โ€ฌโ€ซืžืœืื”โ€ฌ โ€ซื•ืฉืœื™ื˜ื”โ€ฌ โ€ซื‘ื‘ืขืœื•ืชโ€ฌ โ€ซื‘ืชโ€ฌ โ€ซื—ื‘ืจืชโ€ฌ โ€ซื‘ืืžืฆืขื•ืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌโ€ซ(ืœื”ืœืŸโ€ฌโ€ซื‘ืกืขื™ืฃโ€ฌ โ€ซื–ื”โ€ฌโ€ซื‘ืชื—ื•ืโ€ฌ โ€ซืคืจื•ื™ืงื˜ื™ืโ€ฌ โ€ซืœื‘ื™ืฆื•ืขโ€ฌ โ€ซืžืกื’ืจืชโ€ฌ โ€ซื‘ื”ืกื›ืžื™โ€ฌ )"โ€ซื”ื‘ืชโ€ฌ โ€ซ"ื—ื‘ืจืชโ€ฌ :โ€ซื‘ื™ื˜ื—ื•ืŸโ€ฌโ€ซืกโ€ฌ โ€ซื•ื”ื’ื ืชโ€ฌ โ€ซื”ืžื•ื“ื™ืขื™ืŸโ€ฌ ,โ€ซื”ืžื•ืœื“ืชโ€ฌโ€ซื™ื™ื‘ืจโ€ฌ โ€ซื‘ืžโ€ฌ โ€ซื‘ืžื“ื™ื ื”โ€ฌโ€ซืขืจื‘โ€ฌโ€ซ(ืœื”ืœืŸโ€ฌ โ€ซืืคืจื™ืงื”โ€ฌโ€ซื–ื”โ€ฌ โ€ซื‘ืกืขื™ืฃโ€ฌโ€ซื”ื”ื›ื ืกื•ืชโ€ฌ โ€ซื”ื™ืงืฃโ€ฌ .)โ€ซื”ืขื ื™ื™ืŸโ€ฌ โ€ซืœืคื™โ€ฌ ,"โ€ซ"ื”ืขืกืงื”โ€ฌ โ€ซืื•โ€ฌ "โ€ซ"ื”ืคืจื•ื™ืงื˜โ€ฌ : โ€ซื›โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื‘ืกืšโ€ฌ โ€ซื”ื™ื ื•โ€ฌ โ€ซืžื”ืคืจื•ื™ืงื˜โ€ฌ โ€ซื”ืฆืคื•ื™โ€ฌ-102โ€ซืฉ"ื—โ€ฌ โ€ซืžื™ืœื™ื•ื ื™โ€ฌโ€ซื”ืžืงื•ื‘ืœโ€ฌ โ€ซื”ืฉื™ืขื•ืจโ€ฌ โ€ซื”ื™ื ื•โ€ฌ โ€ซื”ืฆืคื•ื™โ€ฌ โ€ซื”ืจื•ื•ื—ื™ื•ืชโ€ฌ โ€ซื•ืฉื™ืขื•ืจโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื“ื•ืžื™ืโ€ฌ โ€ซื‘ืคืจื•ื™ืงื˜ื™ืโ€ฌ.โ€ซื”ื‘ืชโ€ฌ โ€ซื•ื—ื‘ืจืชโ€ฌโ€ซื›ืฉื ืชื™ื™ืโ€ฌ โ€ซื”ื™ื ื•โ€ฌ โ€ซื”ืคืจื•ื™ืงื˜โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืฆืคื•ื™โ€ฌ โ€ซืžืฉื›ื•โ€ฌ.โ€ซืชืงื•โ€ฌ โ€ซืœืื—ืจโ€ฌโ€ซืคืชโ€ฌ โ€ซื›โ€ฌ โ€ซืกืšโ€ฌ โ€ซืขืœโ€ฌ โ€ซืžืงื“ืžื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืงื™ื‘ืœื”โ€ฌ ,โ€ซื”ื“ื•ื—โ€ฌ-15.โ€ซืฉ"ื—โ€ฌ โ€ซืžื™ืœื™ื•ืŸโ€ฌโ€ซืžื•ืชื ื™ืชโ€ฌ โ€ซื”ื”ืชืงืฉืจื•ืชโ€ฌ โ€ซื›ื™โ€ฌ ,โ€ซื™ื•ื‘ื”ืจโ€ฌโ€ซื‘ื”ืฉืœืžืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซืงื™ื•ืžืโ€ฌ)โ€ซื—ื•ื‘โ€ฌ โ€ซืฉื˜ืจื™โ€ฌ โ€ซื”ืคืงื“ืชโ€ฌ โ€ซ(ื›ื•ืœืœโ€ฌ โ€ซื”ืขืกืงื”โ€ฌ โ€ซืœืžื™ืžื•ืŸโ€ฌ โ€ซื”ืชื ืื™ืโ€ฌ โ€ซื”ืฉืœืžืชโ€ฌ โ€ซื–ื”โ€ฌ โ€ซื•ื‘ื›ืœืœโ€ฌ โ€ซืžืชืœื™ืโ€ฌ โ€ซืชื ืื™ืโ€ฌ. 'โ€ซืจโ€ฌ ,โ€ซื ื•ืกืคื™ืโ€ฌ โ€ซืœืคืจื˜ื™ืโ€ฌโ€ซื“ื™ื•ื•ื—โ€ฌโ€ซืžื™ืžื™ืโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซื™โ€ฌ17โ€ซื‘ืื•ืงื˜ื•ื‘ืจโ€ฌ2017(โ€ซืืกืžื›ืชืโ€ฌ 'โ€ซืžืกโ€ฌ2017-01-091000,) 22โ€ซื‘ืžืจืกโ€ฌ2018(โ€ซืืกืžื›ืชืโ€ฌ 'โ€ซืžืกโ€ฌ2018-01-027916โ€ซื•โ€ฌ )-29โ€ซื‘ืืคืจื™ืœโ€ฌ2018(โ€ซืืกืžื›ืชืโ€ฌ 'โ€ซืžืกโ€ฌ2018-01- 042094))โ€ซื”ื”ืคื ื™ื”โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ื›ืœืœื”โ€ฌ โ€ซืžื”ื•ื•ื”โ€ฌ โ€ซื–ื”โ€ฌ โ€ซ(ืžื™ื“ืขโ€ฌ. โ€ซื“โ€ฌ.โ€ซื‘ื™ื•ืโ€ฌ26โ€ซื‘ืžืจืกโ€ฌ2018โ€ซื ื•ืฉืื™ืโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืžื ื™ื•ืชโ€ฌ โ€ซื‘ืขืœื™โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืฉื ืชื™ืชโ€ฌ โ€ซื”ื›ืœืœื™ืชโ€ฌ โ€ซื”ืืกื™ืคื”โ€ฌ โ€ซืื™ืฉืจื”โ€ฌ ( :โ€ซื›ื“ืœืงืžืŸโ€ฌ1)โ€ซืื™ืฉื•ืจโ€ฌโ€ซืžื“ื™ื ื™ื•ืชโ€ฌโ€ซืชื’ืžื•ืœโ€ฌโ€ซืฉืœโ€ฌโ€ซื”ื—ื‘ืจื”โ€ฌโ€ซื‘ื”ืชืืโ€ฌโ€ซืœืกืขื™ืฃโ€ฌ267โ€ซืโ€ฌโ€ซืœื—โ€ฌโ€ซื•ืงโ€ฌโ€ซื”ื—ื‘ืจื•ืชโ€ฌ,โ€ซื”ืชืฉื โ€ฌ"โ€ซื˜โ€ฌ-1999, โ€ซืœืชืงื•ืคื”โ€ฌโ€ซืฉืœโ€ฌ3โ€ซืฉื ื™ืโ€ฌโ€ซื”ื—ืœโ€ฌโ€ซืžื™ื•ืโ€ฌ1โ€ซื‘ื™ื ื•ืืจโ€ฌ2018.(2โ€ซืื™ืฉื•ืจโ€ฌ )โ€ซืขื“ื›ื•ืŸโ€ฌโ€ซืจื›ื™ื‘โ€ฌโ€ซื”ื‘ื•ื ื•ืกโ€ฌโ€ซื‘ืชื ืื™โ€ฌโ€ซื”ื›ื”ื•ื ื”โ€ฌ โ€ซื•ื”ื”ืขืกืงื”โ€ฌโ€ซืฉืœโ€ฌโ€ซืžืจโ€ฌโ€ซื ื™ืจโ€ฌโ€ซืœืžืคืจื˜โ€ฌ,โ€ซืžื ื›โ€ฌ"โ€ซืœโ€ฌโ€ซื”ื—ื‘ืจื”โ€ฌ,โ€ซื‘ื”ืชืืโ€ฌโ€ซืœืขื“ื›ื•ืŸโ€ฌโ€ซื”ืžื•ืฆืขโ€ฌโ€ซืœืžื“ื™ื ื™ื•ืชโ€ฌโ€ซื”ืชื’ืžื•ืœโ€ฌ5. . 3 .โ€ซืœืคืจื˜ื™ืโ€ฌโ€ซื“ื™ื•ื•ื—โ€ฌ 'โ€ซืจโ€ฌ ,โ€ซื ื•ืกืคื™ืโ€ฌโ€ซืžื™ื™ื“ื™โ€ฌโ€ซืžื™ื•ืโ€ฌ1โ€ซื‘ื™ื ื•ืืจโ€ฌ2018โ€ซืืกืžื›ืชืโ€ฌ 'โ€ซืžืกโ€ฌ ,2018-01-000307โ€ซื“ืจืšโ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ื›ืœืœื”โ€ฌ โ€ซืžื”ื•ื•ื”โ€ฌ โ€ซื–ื”โ€ฌ โ€ซ(ืžื™ื“ืขโ€ฌ .)โ€ซื”ื”ืคื ื™ื”โ€ฌ 4 'โ€ซืจโ€ฌ ,โ€ซื ื•ืกืคื™ืโ€ฌ โ€ซืœืคืจื˜ื™ืโ€ฌโ€ซืžื™ื•ืโ€ฌ โ€ซืžื™ื™ื“ื™โ€ฌ โ€ซื“ื™ื•ื•ื—โ€ฌ4โ€ซื‘ืžืจืกโ€ฌ2018โ€ซืืกืžื›ืชืโ€ฌ 'โ€ซืžืกโ€ฌ ,2018-01-020818โ€ซื–โ€ฌ โ€ซ(ืžื™ื“ืขโ€ฌโ€ซื“ืจืšโ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ื›ืœืœื”โ€ฌ โ€ซืžื”ื•ื•ื”โ€ฌ โ€ซื”โ€ฌ )โ€ซื”ื”ืคื ื™ื”โ€ฌ 5 'โ€ซืจโ€ฌ ,โ€ซื ื•ืกืคื™ืโ€ฌ โ€ซืœืคืจื˜ื™ืโ€ฌโ€ซืžื™ื•ืโ€ฌ โ€ซืžื™ื™ื“ื™โ€ฌ โ€ซื“ื™ื•ื•ื—โ€ฌ26โ€ซื‘ืžืจืกโ€ฌ2018โ€ซืืกืžื›ืชืโ€ฌ 'โ€ซืžืกโ€ฌ ,2018-01-029650โ€ซื“ืจืšโ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ื›ืœืœื”โ€ฌ โ€ซืžื”ื•ื•ื”โ€ฌ โ€ซื–ื”โ€ฌ โ€ซ(ืžื™ื“ืขโ€ฌ )โ€ซื”ื”ืคื ื™ื”โ€ฌ
  • 4.
    4 โ€ซื”ืขืจื›ื•ืชโ€ฌโ€ซื”ื—ื‘ืจื”โ€ฌโ€ซื‘ื“ื‘ืจโ€ฌโ€ซื”ื™ืงืฃโ€ฌโ€ซื”ื”ื›ื ืกื•ืชโ€ฌโ€ซื”ืฆืคื•ื™โ€ฌโ€ซืžืคืจื•ื™ืงื˜ื™ืโ€ฌ/โ€ซื”ืชืงืฉืจื•ื™ื•ืชโ€ฌโ€ซื”ืฉืœโ€ฌ โ€ซืžื•ืขื“โ€ฌ โ€ซื•ื‘ื“ื‘ืจโ€ฌโ€ซืžืชโ€ฌ )โ€ซื”ื”ืคื ื™ื”โ€ฌโ€ซื“ืจืšโ€ฌ โ€ซืขืœโ€ฌ โ€ซ(ืœืจื‘ื•ืชโ€ฌ โ€ซื”ืคืจื•ื™ืงื˜ื™ื/ื”ื”ืชืงืฉืจื•ื™ื•ืชโ€ฌโ€ซื”ื™ื ืŸโ€ฌโ€ซื‘ื’ื“ืจโ€ฌโ€ซืžื™ื“ืขโ€ฌโ€ซืฆื•ืคื”โ€ฌโ€ซืคื ื™โ€ฌโ€ซืขืชื™ื“โ€ฌ,โ€ซื›ื”ื’ื“ืจืชื•โ€ฌโ€ซื‘ื—ื•ืงโ€ฌ โ€ซื ื™ื™ืจื•ืชโ€ฌโ€ซืขืจืšโ€ฌ,โ€ซื”ืชืฉื›โ€ฌ"โ€ซื—โ€ฌ-1968,โ€ซื”ืžื‘ื•ืกืกโ€ฌโ€ซืขืœโ€ฌโ€ซื”ืขืจื›ื•ืชโ€ฌโ€ซืคื ื™ืžื™ื•ืชโ€ฌโ€ซืฉืœโ€ฌโ€ซื”ื—ื‘ืจื”โ€ฌ.โ€ซืื™ืŸโ€ฌโ€ซื›ืœโ€ฌโ€ซื•ื•ื“ืื•ืชโ€ฌโ€ซืœื”ืชืžืžืฉื•ืชโ€ฌ โ€ซื”ืขืจื›ื•ืชโ€ฌโ€ซืืœื•โ€ฌโ€ซื•ื–ืืชโ€ฌ,โ€ซื‘ื™ืŸโ€ฌโ€ซื”ื™ืชืจโ€ฌ,โ€ซื‘ืฉืœโ€ฌโ€ซื’ื•ืจืžื™ืโ€ฌโ€ซืฉืื™ื ืโ€ฌโ€ซื‘ืฉืœื™ื˜ืชโ€ฌโ€ซื”ื—ื‘ืจื”โ€ฌ,โ€ซืœืจื‘ื•ืชโ€ฌโ€ซื’ื•ืจืžื™โ€ฌโ€ซื”ืกื™ื›ื•ืŸโ€ฌโ€ซื‘ืคืขื™ืœื•โ€ฌโ€ซืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ,โ€ซื›ืžืคื•ืจื˜โ€ฌโ€ซื‘ื“ื•ื—โ€ฌโ€ซื”ืชืงื•ืคืชื™โ€ฌ. 2.โ€ซืฉืœื”โ€ฌ โ€ซื”ืžื•ื—ื–ืงื•ืชโ€ฌ โ€ซื•ื”ื—ื‘ืจื•ืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืคืขื™ืœื•ืชโ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ื“ื™ืจืงื˜ื•ืจื™ื•ืŸโ€ฌ โ€ซื”ืกื‘ืจื™โ€ฌ โ€ซืโ€ฌ.โ€ซืžื’ื–ืจโ€ฌโ€ซืžืจโ€ฌโ€ซื’ืœื•ื‘ืœโ€ฌ-โ€ซื”ื›ื ืกื•ืชโ€ฌโ€ซื”ืžื’ื–ืจโ€ฌโ€ซื‘ื›โ€ฌ โ€ซื”ืกืชื›ืžื•โ€ฌ โ€ซื”ื“ื•ื—โ€ฌ โ€ซื‘ืชืงื•ืคืชโ€ฌ โ€ซืžื—ื™ืฆื•ื ื™ื™ืโ€ฌ-83,322โ€ซืืœืคื™โ€ฌโ€ซืฉ"ื—โ€ฌ โ€ซืœโ€ฌ โ€ซื‘ื”ืฉื•ื•ืื”โ€ฌโ€ซื›โ€ฌ-68,154โ€ซืืœืคื™โ€ฌโ€ซืฉ"ื—โ€ฌโ€ซืืฉืชืงื“โ€ฌ โ€ซื”ืžืงื‘ื™ืœื”โ€ฌ โ€ซื‘ืชืงื•ืคื”โ€ฌ.โ€ซื”ื’ื™ื“ื•ืœโ€ฌโ€ซื”โ€ฌ โ€ซื‘ื”ื›ื ืกื•ืชโ€ฌโ€ซืžื’ื–ืจโ€ฌโ€ซื ื•ื‘ืขโ€ฌโ€ซื‘ืขื™ืงืจโ€ฌ โ€ซืžื’ื™ื“ื•ืœโ€ฌโ€ซืžื”ื›ื ืกื•ืชโ€ฌโ€ซื‘โ€ฌโ€ซืชื—ื•ืโ€ฌโ€ซืชืฉืชื™ื•ืชโ€ฌโ€ซืืœื—ื•ื˜ื™ืชโ€ฌ โ€ซืชืงืฉื•ืจืชโ€ฌโ€ซื”ืžื•ืœื“ืชโ€ฌ โ€ซื‘ื™ื˜ื—ื•ืŸโ€ฌ โ€ซื•ื‘ืชื—ื•ืโ€ฌโ€ซื‘ืžื“ื™ื ื•ืชโ€ฌโ€ซืืคืจื™ืงื”โ€ฌ โ€ซื•โ€ฌโ€ซื”ืœื˜ื™ื ื™ืชโ€ฌ โ€ซืืžืจื™ืงื”โ€ฌ.โ€ซื‘ืชืงื•ืคืชโ€ฌโ€ซื”ื“ื•ื—โ€ฌโ€ซื ืจืฉืโ€ฌโ€ซืจื•ื•ื—โ€ฌโ€ซื›โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื‘ืžื’ื–ืจโ€ฌ โ€ซืชืคืขื•ืœื™โ€ฌ-1,500โ€ซืืœืคื™โ€ฌโ€ซืฉ"ื—โ€ฌโ€ซื”ืจื•ื•ื—โ€ฌ . โ€ซื›โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื‘ืกืšโ€ฌ โ€ซื”ืกืชื›ืโ€ฌ โ€ซืืฉืชืงื“โ€ฌ โ€ซื”ืžืงื‘ื™ืœื”โ€ฌ โ€ซื‘ืชืงื•ืคื”โ€ฌ โ€ซื”ืชืคืขื•ืœื™โ€ฌ-526โ€ซืืœืคื™โ€ฌโ€ซืฉ"ื—โ€ฌ.โ€ซื”ืขืœื™ื™ื”โ€ฌโ€ซื‘ืจื•ื•ื—โ€ฌโ€ซื”ืชืคืขื•ืœื™โ€ฌ โ€ซื ื•ื‘ืขืชโ€ฌโ€ซื‘ืขื™ืงืจโ€ฌโ€ซื‘ืชืงื•ืคื”โ€ฌ โ€ซื‘ื”ื›ื ืกื•ืชโ€ฌ โ€ซืžื’ื™ื“ื•ืœโ€ฌ. โ€ซื‘โ€ฌ.โ€ซืžื’ื–ืจโ€ฌโ€ซื™ืฉืจืืœโ€ฌ โ€ซืžืจโ€ฌ-โ€ซื”ื›ื ืกื•ืชโ€ฌโ€ซื”ืžื’ื–ืจโ€ฌโ€ซืžื—ื™ืฆื•ื ื™ื™ืโ€ฌโ€ซืœโ€ฌ โ€ซื”ืกืชื›ืžื•โ€ฌ โ€ซื”ื“ื•ื—โ€ฌ โ€ซื‘ืชืงื•ืคืชโ€ฌโ€ซื›โ€ฌ-44,883โ€ซืืœืคื™โ€ฌโ€ซืฉ"ื—โ€ฌ โ€ซื‘ื“ื•ืžื”โ€ฌโ€ซืœโ€ฌโ€ซื›โ€ฌ-44,237โ€ซืืœืคื™โ€ฌโ€ซืฉ"ื—โ€ฌ.โ€ซืืฉืชืงื“โ€ฌ โ€ซื”ืžืงื‘ื™ืœื”โ€ฌ โ€ซื‘ืชืงื•ืคื”โ€ฌโ€ซื”ื“ื•ื—โ€ฌ โ€ซื‘ืชืงื•ืคืชโ€ฌโ€ซื ืจืฉืโ€ฌโ€ซื‘โ€ฌโ€ซืžื’ื–ืจโ€ฌโ€ซืจื•ื•ื—โ€ฌโ€ซืชืคืขื•ืœื™โ€ฌ โ€ซืฉืœโ€ฌโ€ซื›โ€ฌ-603โ€ซืืœืคื™โ€ฌโ€ซืฉ"ื—โ€ฌโ€ซื‘ื“ื•ืžื”โ€ฌโ€ซืœโ€ฌโ€ซืจื•ื•ื—โ€ฌโ€ซืฉืœโ€ฌ โ€ซืชืคืขื•ืœื™โ€ฌโ€ซื›โ€ฌ-427โ€ซืืœืคื™โ€ฌโ€ซืฉ"ื—โ€ฌโ€ซื”ืžืงโ€ฌ โ€ซื‘ืชืงื•ืคื”โ€ฌโ€ซืืฉืชืงื“โ€ฌ โ€ซื‘ื™ืœื”โ€ฌ. โ€ซื’โ€ฌ.โ€ซืžื’ื–ืจโ€ฌโ€ซืžืจโ€ฌโ€ซื‘ื˜ื—ื•ืŸโ€ฌโ€ซื•ื˜ื›ื ื•ืœื•ื’ื™ื•ืชโ€ฌ(D&T)-โ€ซื‘ืชืงื•ืคืชโ€ฌโ€ซื”ื“ื•ื—โ€ฌโ€ซื”ืกืชื›ืžื•โ€ฌโ€ซื”ื›ื ืกื•ืชโ€ฌโ€ซื”ืžื’ื–ืจโ€ฌโ€ซืžื—ื™ืฆื•ื ื™ื™ืโ€ฌโ€ซื‘ื›โ€ฌ- 14,484โ€ซืืœืคื™โ€ฌโ€ซืฉ"ื—โ€ฌโ€ซื‘ื”ืฉื•ื•ืื”โ€ฌโ€ซืœื›โ€ฌโ€“13,865โ€ซืืœืคื™โ€ฌโ€ซืฉ"ื—โ€ฌโ€ซื‘ืชืงื•ืคื”โ€ฌโ€ซื”ืžืงื‘ื™ืœื”โ€ฌโ€ซืืฉืชืงื“โ€ฌ.โ€ซื”ื’ื™ื“โ€ฌ โ€ซืขื™ืงืจโ€ฌโ€ซื•ืœโ€ฌ โ€ซืžโ€ฌ โ€ซื‘ื”ื›ื ืกื•ืชโ€ฌ โ€ซืžื’ื™ื“ื•ืœโ€ฌ โ€ซื ื•ื‘ืขโ€ฌ โ€ซื‘ื”ื›ื ืกื•ืชโ€ฌโ€ซืคืจื•ื™ืงื˜โ€ฌ3WTCโ€ซื‘ืืจื”"ื‘โ€ฌ โ€ซืฉืžื‘ื•ืฆืขโ€ฌ.โ€ซื”ื”ืคืกื“โ€ฌโ€ซื”ืชืคืขื•ืœื™โ€ฌโ€ซืฉืœโ€ฌโ€ซื”ืžื’ื–ืจโ€ฌ โ€ซื”ืกืชื›ืโ€ฌโ€ซืœืกืšโ€ฌโ€ซืฉืœโ€ฌโ€ซื›โ€ฌ-914โ€ซืืœืคื™โ€ฌโ€ซืฉ"ื—โ€ฌโ€ซื‘ื”ืฉื•ื•ืื”โ€ฌโ€ซืœืจื•ื•ื—โ€ฌโ€ซืชืคืขื•ืœื™โ€ฌโ€ซื‘ืกืšโ€ฌโ€ซืฉืœโ€ฌโ€ซื›โ€ฌ-729โ€ซืืœืคื™โ€ฌโ€ซืฉ"ื—โ€ฌโ€ซื‘ืชืงื•ืคื”โ€ฌ โ€ซื”ืžืงื‘ื™ืœื”โ€ฌโ€ซืืฉืชืงื“โ€ฌ. โ€ซื“โ€ฌ.โ€ซืžื’ื–ืจโ€ฌโ€ซืืชื ื”โ€ฌ-โ€ซื‘ืชืงื•ืคืชโ€ฌโ€ซื”ื“ื•ื—โ€ฌ,โ€ซื”ืกืชื›ืžื•โ€ฌโ€ซื”ื›ื ืกื•ืชโ€ฌโ€ซื”ืžื’ื–ืจโ€ฌโ€ซืžื—ื™ืฆื•ื ื™ื™ืโ€ฌโ€ซื‘ื›โ€ฌ-2,181โ€ซืืœืคื™โ€ฌโ€ซืฉ"ื—โ€ฌ, โ€ซื‘ื”ืฉื•ื•ืื”โ€ฌโ€ซืœื›โ€ฌโ€“5,394โ€ซืืœืคื™โ€ฌโ€ซืฉ"ื—โ€ฌโ€ซื‘ืชืงื•ืคื”โ€ฌโ€ซื”ืžืงื‘ื™ืœื”โ€ฌโ€ซืืฉืชืงื“โ€ฌ,โ€ซืžื”ืชืงื“ืžื•ืชโ€ฌ โ€ซื ื•ื‘ืขโ€ฌ โ€ซื‘ืžื—ื–ื•ืจโ€ฌ โ€ซื”ืงื™ื˜ื•ืŸโ€ฌ .โ€ซื”ืชืงื•ืคื”โ€ฌ โ€ซื‘ืžื”ืœืšโ€ฌ โ€ซื‘ืคืจื•ื™ืงื˜ื™ืโ€ฌ โ€ซื™ื•ืชืจโ€ฌ โ€ซื ืžื•ื›ื”โ€ฌโ€ซื”ื”ืคืกื“โ€ฌโ€ซื”ืชืคืขื•ืœื™โ€ฌโ€ซืฉืœโ€ฌโ€ซื”ืžื’ื–ืจโ€ฌโ€ซื”ืกืชื›ืโ€ฌโ€ซืœืกืšโ€ฌโ€ซืฉืœโ€ฌโ€ซื›โ€ฌ-2,402 โ€ซืืœืคื™โ€ฌ,โ€ซืฉ"ื—โ€ฌโ€ซื‘ื”ืฉื•ื•ืื”โ€ฌโ€ซืœื”ืคืกื“โ€ฌโ€ซืชืคืขื•ืœื™โ€ฌโ€ซื‘ืกืšโ€ฌโ€ซืฉืœโ€ฌโ€ซื›โ€ฌ-1,369โ€ซืืœืคื™โ€ฌโ€ซืฉ"ื—โ€ฌโ€ซื‘ืชืงื•ืคื”โ€ฌโ€ซื”ืžืงื‘ื™ืœื”โ€ฌโ€ซืืฉืชืงื“โ€ฌ, โ€ซื”ื’ื™ื“ื•ืœโ€ฌโ€ซื ื•ื‘ืขโ€ฌ โ€ซื”ืชืคืขื•ืœื™โ€ฌ โ€ซื‘ื”ืคืกื“โ€ฌโ€ซืžื“ื—ื™ื™โ€ฌโ€ซื”โ€ฌโ€ซืฉืœโ€ฌ โ€ซืคืจื•ื™ืงื˜ื™ืโ€ฌ โ€ซื‘ื‘ื™ืฆื•ืขโ€ฌ โ€ซื•ืขื™ื›ื•ื‘ื™ืโ€ฌโ€ซื”ืžื’ื–ืจโ€ฌ.โ€ซื”ื•ืฆืื•ืชโ€ฌ โ€ซื”ื™ื•ื•ื ื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซื‘ืชืงื•โ€ฌ โ€ซืคื™ืชื•ื—โ€ฌโ€ซื›โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื‘ืกื›ื•ืโ€ฌ โ€ซื”ื“ื•ื—โ€ฌ โ€ซืคืชโ€ฌ-2.2โ€ซืžื™ืœื™ื•ืŸโ€ฌโ€ซืฉ"ื—โ€ฌโ€ซื›โ€ฌ โ€ซืœืขื•ืžืชโ€ฌ-1.2โ€ซืžื™ืœื™ื•ืŸโ€ฌโ€ซืฉ"ื—โ€ฌโ€ซื”ืžืงื‘ื™ืœื”โ€ฌ โ€ซื‘ืชืงื•ืคื”โ€ฌ .โ€ซืืฉืชืงื“โ€ฌ
  • 5.
    5 3.โ€ซื•ืืคื™ื•ื ืโ€ฌ โ€ซื”ืงื‘ื•ืฆื”โ€ฌ โ€ซืœืงื•ื—ื•ืชโ€ฌ โ€ซืžื•ืจื›ื‘ื™ืโ€ฌโ€ซื”ืงื‘ื•ืฆื”โ€ฌ โ€ซืœืงื•ื—ื•ืชโ€ฌ,โ€ซื‘ื™ื "ืœโ€ฌ โ€ซืื™ื ื˜ื’ืจืฆื™ื”โ€ฌ โ€ซื—ื‘ืจื•ืชโ€ฌ ,โ€ซื•ื”ืื ืจื’ื™ื”โ€ฌ โ€ซื”ืคื™ื ื ืกื™ืโ€ฌ โ€ซื”ืชืงืฉื•ืจืชโ€ฌ โ€ซื‘ืชื—ื•ืžื™โ€ฌ โ€ซืžืชืื’ื™ื“ื™ืโ€ฌ โ€ซืžื•ื ื™ืฆื™ืคืืœื™ื•โ€ฌ โ€ซื•ืจืฉื•ื™ื•ืชโ€ฌ )โ€ซื•ืื–ืจื—ื™ืโ€ฌ โ€ซื‘ื˜ื—ื•ื ื™ืโ€ฌ โ€ซ(ื‘ืชื—ื•ืžื™ืโ€ฌ โ€ซืžืžืฉืœืชื™โ€ฌ โ€ซืžื’ื–ืจโ€ฌ.โ€ซืชโ€ฌ โ€ซื”ืœืงื•ื—ื•ืชโ€ฌ โ€ซื™ืชืจืชโ€ฌ โ€ซืœื”ืœืŸโ€ฌโ€ซื•ื”โ€ฌโ€ซื”โ€ฌโ€ซื”ืงืžื”โ€ฌ โ€ซื‘ื—ื•ื–ื™โ€ฌ โ€ซืžืขื‘ื•ื“ื•ืชโ€ฌ โ€ซืœืงื‘ืœโ€ฌ โ€ซื›ื ืกื•ืชโ€ฌ-โ€ซืคื™โ€ฌ โ€ซืขืœโ€ฌโ€ซืžื’ื–ืจื™โ€ฌโ€ซื”ืงื‘ื•ืฆื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืคืขื™ืœื•ืชโ€ฌ :)โ€ซืฉ"ื—โ€ฌ โ€ซ(ื‘ืืœืคื™โ€ฌ โ€ซืกื”"ื›โ€ฌโ€ซืœื™ื•ืโ€ฌ โ€ซืžื’ื–ืจโ€ฌโ€ซื‘ืืจืฅโ€ฌโ€ซื‘ื—ื•"ืœโ€ฌ31โ€ซื‘ืžืจืกโ€ฌ 2018 31โ€ซื‘ื“ืฆืžื‘ืจโ€ฌ 2017 โ€ซื’ืœื•ื‘ืœโ€ฌ โ€ซืžืจโ€ฌ-235,951235,951234,570 โ€ซื™ืฉืจืืœโ€ฌ โ€ซืžืจโ€ฌ93,719-93,71986,054 โ€ซืžืจโ€ฌโ€ซื‘ื˜ื—ื•ืŸโ€ฌโ€ซื•ื˜ื›ื ื•ืœื•ื’ื™ื•ืชโ€ฌ (D&T) 18,62112,71231,33326,744 โ€ซืืชื ื”โ€ฌ24012,73512,97512,080 โ€ซืื—ืจโ€ฌ2,899-2,8991,952 โ€ซื”ื›ื•ืœโ€ฌ โ€ซืกืšโ€ฌ115,479261,398376,877361,400 4.โ€ซืคืขื™ืœื•ืชโ€ฌ โ€ซืชื—ื•ืžื™โ€ฌ โ€ซืคื™โ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ื”ื›ื ืกื•ืชโ€ฌ โ€ซื”ืชืคืœื’ื•ืชโ€ฌ โ€ซื”ืžืฆื™ื’ื”โ€ฌ โ€ซื˜ื‘ืœื”โ€ฌ โ€ซืœื”ืœืŸโ€ฌโ€ซืคื™โ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ื”ื›ื ืกื•ืชโ€ฌ โ€ซื”ืชืคืœื’ื•ืชโ€ฌ โ€ซืืชโ€ฌโ€ซืžื’ื–ืจื™โ€ฌ: โ€ซื‘ืื—ื•ื–ื™ืโ€ฌ โ€ซื”ืคืขื™ืœื•ืชโ€ฌ โ€ซืžื’ื–ืจโ€ฌโ€ซื™ื ื•ืืจโ€ฌ-โ€ซืžืจืกโ€ฌ 2018 โ€ซื™ื ื•ืืจโ€ฌ-โ€ซื“ืฆืžื‘ืจโ€ฌ 2017 โ€ซืžืจโ€ฌโ€ซื’ืœื•ื‘ืœโ€ฌ57.4%59.9% โ€ซืžืจโ€ฌโ€ซื™ืฉืจืืœโ€ฌ30.9%29.3% โ€ซืžืจโ€ฌโ€ซื‘ื˜ื—ื•ืŸโ€ฌ โ€ซื•ื˜ื›ื ื•ืœื•ื’ื™ื•ืชโ€ฌ(D&T) 10%8.9% โ€ซืืชื ื”โ€ฌ1.5%1.9% โ€ซืื—ืจื™ืโ€ฌ0.2%- โ€ซืกื”"ื›โ€ฌ100%100%
  • 6.
    6 5.โ€ซื”ื›ืกืคื™โ€ฌ โ€ซื”ืžืฆื‘โ€ฌโ€ซื‘ืืœืคื™โ€ฌ:โ€ซืฉ"ื—โ€ฌ โ€ซื”ืกืขื™ืฃโ€ฌ โ€ซืœื™ื•ืโ€ฌ31 ,โ€ซื‘ืžืจืกโ€ฌ2018 โ€ซืœื™ื•ืโ€ฌ31 ,โ€ซื‘ื“ืฆืžื‘ืจโ€ฌ 2017 โ€ซื”โ€ฌโ€ซื”ืกื‘ืจโ€ฌ โ€ซื”ื•ืŸโ€ฌ200,724200,017โ€ซื”ื›ื•ืœืœโ€ฌ โ€ซื”ืจื•ื•ื—โ€ฌโ€ซืžืกืšโ€ฌ โ€ซื ื•ื‘ืขโ€ฌ โ€ซื”ืขืฆืžื™โ€ฌ โ€ซื‘ื”ื•ืŸโ€ฌ โ€ซื”ื’ื™ื“ื•ืœโ€ฌ .โ€ซื‘ืชืงื•ืคื”โ€ฌ โ€ซืœโ€ฌ โ€ซื‘ื™ื—ืกโ€ฌ โ€ซื”ื•ืŸโ€ฌโ€ซืกืšโ€ฌโ€ซืžืื–ืŸโ€ฌ29.1%28.6%โ€ซื”ืขืœื™ื™โ€ฌโ€ซื”โ€ฌโ€ซื‘ืขื™ืงืจโ€ฌ โ€ซื ื•ื‘ืขืชโ€ฌ โ€ซื‘ื™ื—ืกโ€ฌโ€ซืžืงื™ื˜ื•ืŸโ€ฌโ€ซื”ืžืื–ืŸโ€ฌ โ€ซื‘ืกืšโ€ฌ .โ€ซื‘ื”ื•ืŸโ€ฌ โ€ซื•ืžืขืœื™ื”โ€ฌ โ€ซื—ื•ื–ืจโ€ฌ โ€ซื”ื•ืŸโ€ฌ122,295134,253โ€ซื‘ืขื™ืงืจโ€ฌ โ€ซื ื•ื‘ืขโ€ฌ โ€ซื”ื—ื•ื–ืจโ€ฌ โ€ซื‘ื”ื•ืŸโ€ฌ โ€ซื”ืงื™ื˜ื•ืŸโ€ฌโ€ซื‘ืกืšโ€ฌ โ€ซืžื™ืจื™ื“ื”โ€ฌ .โ€ซื‘ื ืงืื™ืโ€ฌ โ€ซืžืชืื’ื“ื™ืโ€ฌ โ€ซื‘ืืฉืจืื™โ€ฌ โ€ซื•ืžื’ื™ื“ื•ืœโ€ฌ โ€ซื”ืžื–ื•ืžื ื™ืโ€ฌ โ€ซืฉื•ื˜ืฃโ€ฌ โ€ซื™ื—ืกโ€ฌ1.291.31 โ€ซืžื”ื™ืจโ€ฌ โ€ซื™ื—ืกโ€ฌ1.091.11 โ€ซื‘ื—ื‘ืจื•ืชโ€ฌ โ€ซื”ืฉืงืขื•ืชโ€ฌ โ€ซืฉื™ื˜ืชโ€ฌ โ€ซืœืคื™โ€ฌ โ€ซื”ืžื˜ื•ืคืœื•ืชโ€ฌ โ€ซื”ืžืื–ื ื™โ€ฌ โ€ซื”ืฉื•ื•ื™โ€ฌ 28,17527,502โ€ซืืงื•ื•ื™ื˜ื™โ€ฌ โ€ซืžืจื•ื•ื—ื™โ€ฌ โ€ซื ื•ื‘ืขโ€ฌ โ€ซื”ื’ื™ื“ื•ืœโ€ฌโ€ซืฉื ืจืฉืžื•โ€ฌโ€ซื‘ืชืงื•ืคื”โ€ฌ โ€ซื–ืžื™ื ื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ โ€ซืœืžื›ื™ืจื”โ€ฌโ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซืื—ืจโ€ฌ โ€ซื›ื•ืœืœโ€ฌ โ€ซืจื•ื•ื—โ€ฌ -18,054.โ€ซืžืกโ€ฌ โ€ซื‘ื™ื ืœืื•ืžื™โ€ฌ โ€ซื—ืฉื‘ื•ื ืื™โ€ฌ โ€ซืชืงืŸโ€ฌ โ€ซืžืื™ืžื•ืฅโ€ฌ โ€ซื ื•ื‘ืขโ€ฌ โ€ซื”ืกื™ื•ื•ื’โ€ฌ9, โ€ซื‘ื™ืื•ืจโ€ฌ โ€ซืจืื”โ€ฌ2โ€ซื‘โ€ฌ.โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืœื“ื•ื—ื•ืชโ€ฌ ' โ€ซืœื”ืฉืงืขื•ืชโ€ฌ โ€ซืฉื‘ื•ืฆืขโ€ฌ โ€ซืฉื•ื•ื™โ€ฌ โ€ซืžืขื“ื›ื•ืŸโ€ฌ โ€ซื ื•ื‘ืขโ€ฌ โ€ซื”ื’ื™ื“ื•ืœโ€ฌ .โ€ซื‘ืชืงื•ืคื”โ€ฌ โ€ซื”ื ืžื“ื“ื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซื•ื”ืคืกื“โ€ฌ 18,601- โ€ซื‘ืœืชื™โ€ฌ โ€ซื•ื ื›ืกื™ืโ€ฌ โ€ซืžื•ื ื™ื˜ื™ืŸโ€ฌ โ€ซืžื•ื—ืฉื™ื™ืโ€ฌ 21,78817,988โ€ซื ื•ื‘ืขโ€ฌ โ€ซื”ื”ื‘ื“ืœโ€ฌโ€ซื‘ืขื™ืงืจโ€ฌโ€ซืžื”ืžืฉืšโ€ฌโ€ซื”ื•ืฆืื•ืชโ€ฌ โ€ซื”ื™ื•ื•ืŸโ€ฌโ€ซืคื™ืชื•ื—โ€ฌ. โ€ซืฉื•ื˜ืคื•ืชโ€ฌ โ€ซืœืโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ66,96773,512โ€ซื”ืงื™ื˜โ€ฌ โ€ซืขื™ืงืจโ€ฌโ€ซืžืคื™ืจืขื•โ€ฌ โ€ซื ื•ื‘ืขโ€ฌ โ€ซื•ืŸโ€ฌโ€ซืŸโ€ฌโ€ซืงืจืŸโ€ฌโ€ซืœื–"ืโ€ฌ โ€ซื”ืœื•ื•ืื•ืชโ€ฌโ€ซืžื ื’ื“โ€ฌ โ€ซื•ื’ื™ื“ื•ืœโ€ฌ โ€ซืขื•ื‘ื“ื™ืโ€ฌ โ€ซื”ื˜ื‘ื•ืชโ€ฌ โ€ซื‘ืฉืœโ€ฌ โ€ซื‘ื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ โ€ซื’ื™ื“ื•ืœโ€ฌ .โ€ซื ื“ื—ื™ืโ€ฌ โ€ซื‘ืžื™ืกื™ืโ€ฌ
  • 7.
    7 6.โ€ซื”ืคืขื•ืœื•ืชโ€ฌ โ€ซืชื•ืฆืื•ืชโ€ฌโ€ซืฉ"ื—โ€ฌ โ€ซื‘ืืœืคื™โ€ฌ- โ€ซืกืขื™ืฃโ€ฌ โ€ซื™ื ื•ืืจโ€ฌ-โ€ซืžืจืกโ€ฌ 2018 โ€ซื™ื ื•ืืจโ€ฌ-โ€ซืžืจืกโ€ฌ 2017 โ€ซื”ืกื‘ืจโ€ฌ โ€ซืžืžื›ื™ืจื•ืชโ€ฌโ€ซื”ื›ื ืกื•ืชโ€ฌ145,284131,652 โ€ซื‘โ€ฌ โ€ซืžื’ื™ื“ื•ืœโ€ฌ โ€ซื ื•ื‘ืขโ€ฌ โ€ซื”ื’ื™ื“ื•ืœโ€ฌ โ€ซืขื™ืงืจโ€ฌโ€ซื”ื›ื ืกื•ืชโ€ฌ โ€ซืžโ€ฌโ€ซื‘ืžื’ื–โ€ฌ โ€ซื‘ืขื™ืงืจโ€ฌ โ€ซืคืจื•ื™ืงื˜ื™ืโ€ฌโ€ซืžืจโ€ฌ โ€ซืจโ€ฌ .โ€ซื’ืœื•ื‘ืœโ€ฌ โ€ซื’ื•ืœืžื™โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซืฉืขื•ืจโ€ฌ17.4%19.2% โ€ซื’ื•ืœืžื™โ€ฌ โ€ซืจื•ื•ื—โ€ฌ25,32225,313 ,โ€ซื•ืคื™ืชื•ื—โ€ฌ โ€ซืžื—ืงืจโ€ฌ โ€ซื”ื•ืฆืื•ืชโ€ฌ โ€ซื ื˜ื•โ€ฌ2,3632,889 โ€ซื•ืคื™ืชื•ื—โ€ฌ โ€ซืžื—ืงืจโ€ฌ โ€ซื‘ื”ื•ืฆืื•ืชโ€ฌ โ€ซื”ื™ืจื™ื“ื”โ€ฌ โ€ซืขื™ืงืจโ€ฌ โ€ซืฉื ืขืฉื•โ€ฌ โ€ซื™ื•ืชืจโ€ฌ โ€ซื’ื‘ื•ื”ื™ืโ€ฌ โ€ซืžื”ื™ื•ื•ื ื™ืโ€ฌ โ€ซื ื•ื‘ืขืชโ€ฌ .โ€ซื‘ืชืงื•ืคื”โ€ฌ โ€ซื•ื”ื ื”"ื›โ€ฌ โ€ซืžื›ื™ืจื”โ€ฌ โ€ซื”ื•ืฆืื•ืชโ€ฌ25,31323,847 โ€ซื‘ื”โ€ฌ โ€ซื”ื’ื™ื“ื•ืœโ€ฌโ€ซื•ื”ื ื”ืœื”โ€ฌ โ€ซืžื›ื™ืจื”โ€ฌ โ€ซื•ืฆืื•ืชโ€ฌ โ€ซื‘โ€ฌ โ€ซื ื•ื‘ืขโ€ฌ โ€ซื•ื›ืœืœื™ื•ืชโ€ฌโ€ซืžืืžืฆื™โ€ฌ โ€ซืžื”ื’ื“ืœืชโ€ฌ โ€ซืขื™ืงืจโ€ฌ .โ€ซื”ืงื‘ื•ืฆื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื•ื”ืžื›ื™ืจื”โ€ฌ โ€ซื”ืฉื™ื•ื•ืงโ€ฌ โ€ซื”ื›ื ืกื•ืชโ€ฌโ€ซืื—ืจื•ืชโ€ฌ807785 โ€ซืชืคืขื•ืœื™โ€ฌ โ€ซื”ืคืกื“โ€ฌ(1,547)(638) โ€ซื ื˜ื•โ€ฌ ,โ€ซืžื™ืžื•ืŸโ€ฌ โ€ซื”ื•ืฆืื•ืชโ€ฌ2,0254,398 โ€ซืขื™ืงืจโ€ฌโ€ซืžโ€ฌ โ€ซื ื•ื‘ืขโ€ฌ โ€ซื”ืงื™ื˜ื•ืŸโ€ฌโ€ซื‘ื”ื•ืฆืื•ืชโ€ฌ โ€ซื™ืจื™ื“ื”โ€ฌ โ€ซืฉืขืจโ€ฌ โ€ซื”ืคืจืฉื™โ€ฌ. ( โ€ซืจื•ื•ื—ื™โ€ฌโ€ซื”ืคืกื“โ€ฌโ€ซื™โ€ฌ)โ€ซืืงื•ื•ื™ื˜ื™โ€ฌ429(69) โ€ซื”ืคืกื“โ€ฌโ€ซื ืงื™โ€ฌ(4,964)(8,037) 7.โ€ซืžื™ืžื•ืŸโ€ฌ โ€ซื•ืžืงื•ืจื•ืชโ€ฌ โ€ซื ื–ื™ืœื•ืชโ€ฌ โ€ซื‘โ€ฌโ€ซื”ื“ื•ื—โ€ฌ โ€ซืชืงื•ืคืชโ€ฌ,โ€ซืžื–ื•ืžื ื™ืโ€ฌโ€ซื ื˜ื•โ€ฌโ€ซืฉโ€ฌโ€ซืฉื™ืžืฉื•โ€ฌโ€ซืœโ€ฌโ€ซืคืขื™ืœื•ืชโ€ฌโ€ซื‘โ€ฌ โ€ซื”ืกืชื›ืžื•โ€ฌ โ€ซืฉื•ื˜ืคืชโ€ฌ-24,786โ€ซืืœืคื™โ€ฌโ€ซืฉ"ื—โ€ฌโ€ซืœืขื•ืžืชโ€ฌโ€ซืžื–ื•ืžื ื™ืโ€ฌโ€ซื ื˜ื•โ€ฌ โ€ซืฉืฉื™ืžืฉื•โ€ฌโ€ซืœโ€ฌโ€ซืคืขื™ืœื•ืชโ€ฌโ€ซืฉื•ื˜ืคืชโ€ฌโ€ซื‘โ€ฌโ€ซืกืšโ€ฌ9,902โ€ซืืœืคื™โ€ฌโ€ซืฉ"ื—โ€ฌโ€ซื‘ืชืงื•ืคื”โ€ฌโ€ซืืฉืชืงื“โ€ฌ โ€ซื”ืžืงื‘ื™ืœื”โ€ฌ.โ€ซืžื’ื™ื“ื•ืœโ€ฌ โ€ซื ื•ื‘ืขโ€ฌ โ€ซื”ื’ื™ื“ื•ืœโ€ฌ โ€ซืขื™ืงืจโ€ฌ .โ€ซื”ืกืคืงื™ืโ€ฌ โ€ซื‘ื™ืชืจืชโ€ฌ โ€ซื•ืงื™ื˜ื•ืŸโ€ฌ โ€ซื”ืœืงื•ื—ื•ืชโ€ฌ โ€ซื‘ื™ืชืจืชโ€ฌโ€ซื•ืžืขื‘โ€ฌ โ€ซื”ืชื–ืจื™ืžื™โ€ฌ โ€ซื”ื’ื™ืจืขื•ืŸโ€ฌ โ€ซืœืฆืžืฆื•ืโ€ฌ โ€ซืคืขื•ืœื•ืชโ€ฌ โ€ซื ื•ืงื˜ืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌโ€ซืœืชื–ืจื™ืโ€ฌ โ€ซืจโ€ฌ .โ€ซืฉื•ื˜ืคืชโ€ฌ โ€ซืžืคืขื™ืœื•ืชโ€ฌ โ€ซื—ื™ื•ื‘ื™โ€ฌ โ€ซืžื–ื•ืžื ื™ืโ€ฌโ€ซื ื˜ื•โ€ฌโ€ซืฉืฉื™ืžืฉื•โ€ฌโ€ซืœโ€ฌโ€ซืคืขื™ืœื•ืชโ€ฌโ€ซื”ืฉืงืขื”โ€ฌโ€ซื‘ืชืงื•ืคืชโ€ฌโ€ซื”ื“ื•ื—โ€ฌโ€ซื”ืกืชื›ืžื•โ€ฌโ€ซื‘โ€ฌ-5,106โ€ซืืœืคื™โ€ฌโ€ซืฉ"ื—โ€ฌโ€ซืœืขื•ืžืชโ€ฌโ€ซืžื–ื•ืžื ื™ืโ€ฌโ€ซื ื˜ื•โ€ฌ โ€ซืฉืฉื™ืžืฉื•โ€ฌโ€ซืœืคืขื™ืœื•ืชโ€ฌโ€ซื”ืฉืงืขื”โ€ฌโ€ซื‘โ€ฌโ€ซืกืšโ€ฌโ€ซืฉืœโ€ฌ1,717โ€ซืืœืคื™โ€ฌโ€ซืฉ"ื—โ€ฌโ€ซื‘ืชืงื•ืคื”โ€ฌโ€ซื”ืžืงื‘ื™ืœื”โ€ฌโ€ซืืฉืชืงื“โ€ฌ.โ€ซืžื’ื™ื“ื•ืœโ€ฌ โ€ซื ื•ื‘ืขโ€ฌ โ€ซื”ื’ื™ื“ื•ืœโ€ฌ โ€ซืขื™ืงืจโ€ฌ .โ€ซืงื‘ื•ืขโ€ฌ โ€ซืจื›ื•ืฉโ€ฌ โ€ซื‘ืจื›ื™ืฉืชโ€ฌ โ€ซื•ืžื’ื™ื“ื•ืœโ€ฌ โ€ซืฉื”ื•ื•ื ื•โ€ฌ โ€ซืคื™ืชื•ื—โ€ฌ โ€ซื‘ื”ื•ืฆืื•ืชโ€ฌ โ€ซืžโ€ฌโ€ซื ื˜ื•โ€ฌ โ€ซื–ื•ืžื ื™ืโ€ฌโ€ซืฉืฉื™ืžืฉื•โ€ฌโ€ซืœโ€ฌโ€ซืคืขื™ืœื•ืชโ€ฌโ€ซืžื™ืžื•ืŸโ€ฌโ€ซื‘โ€ฌ โ€ซื”ืกืชื›ืžื•โ€ฌ โ€ซื”ื“ื•ื—โ€ฌ โ€ซื‘ืชืงื•ืคืชโ€ฌ-913โ€ซืืœืคื™โ€ฌโ€ซืืฉืจโ€ฌ โ€ซืฉ"ื—โ€ฌโ€ซืฉื™ืžืฉื•โ€ฌโ€ซื‘ืขื™ืงืจโ€ฌโ€ซืœโ€ฌโ€ซื”ื—ื–ืจโ€ฌ โ€ซื‘ื ืงืื™ื™ืโ€ฌ โ€ซืœืชืื’ื™ื“ื™ืโ€ฌ โ€ซื ื˜ื•โ€ฌ โ€ซื”ืœื•ื•ืื•ืชโ€ฌ,โ€ซืœืขื•ืžืชโ€ฌโ€ซืžื–ื•ืžื ื™ืโ€ฌโ€ซื ื˜ื•โ€ฌโ€ซืฉื ื‘ืขื•โ€ฌโ€ซืžโ€ฌโ€ซืคืขื™ืœื•ืชโ€ฌโ€ซืžื™ืžื•ืŸโ€ฌโ€ซื‘โ€ฌโ€ซืฉืœโ€ฌ โ€ซืกืšโ€ฌ3,678โ€ซืืœืคื™โ€ฌ,โ€ซืฉ"ื—โ€ฌ โ€ซืืฉืชืงื“โ€ฌ โ€ซื”ืžืงื‘ื™ืœื”โ€ฌ โ€ซื‘ืชืงื•ืคื”โ€ฌ,โ€ซืžโ€ฌ โ€ซื‘ืขื™ืงืจโ€ฌ โ€ซืฉื ื‘ืขื•โ€ฌโ€ซืงืฆืจโ€ฌ โ€ซืœื–ืžืŸโ€ฌ โ€ซืืฉืจืื™โ€ฌ โ€ซืงื‘ืœืชโ€ฌ.โ€ซื‘ื ืงืื™ื™ืโ€ฌ โ€ซืžืชืื’ื™ื“ื™ืโ€ฌ
  • 8.
    8 8.โ€ซืคื™ื ื ืกื™ื•ืชโ€ฌ โ€ซืžื™ื“ื”โ€ฌ โ€ซื‘ืืžื•ืชโ€ฌโ€ซืขืžื™ื“ื”โ€ฌ โ€ซืœื™ื•ืโ€ฌ โ€ซื ื›ื•ืŸโ€ฌ31โ€ซื‘ืžืจืกโ€ฌ2018โ€ซื”ืชืงืฉืจื•ื™ื•ืชื™ื”โ€ฌ โ€ซื‘ืžืกื’ืจืชโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื”โ€ฌ โ€ซืœื”ืŸโ€ฌ โ€ซื”ืคื™ื ื ืกื™ื•ืชโ€ฌ โ€ซื”ืžื™ื“ื”โ€ฌ โ€ซื‘ืืžื•ืชโ€ฌ โ€ซืขืžื“ื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซื”ืกืชื›ืโ€ฌ โ€ซืืœื™ื”ืโ€ฌ โ€ซื”ื—ื•ื‘โ€ฌ โ€ซืืฉืจโ€ฌ โ€ซื‘ื™ืฉืจืืœโ€ฌ โ€ซื”ื‘ื ืงืื™ื™ืโ€ฌ โ€ซื”ืชืื’ื™ื“ื™ืโ€ฌ โ€ซืฉืœื•ืฉืชโ€ฌ โ€ซืขืโ€ฌโ€ซื›โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืœืกืšโ€ฌ-271โ€ซืžื™ืœื™ื•ื ื™โ€ฌ.โ€ซืฉ"ื—โ€ฌ โ€ซืืžโ€ฌ โ€ซืคื™ืจื•ื˜โ€ฌ โ€ซืœื”ืœืŸโ€ฌโ€ซื•ืขืžื™ื“ืชโ€ฌ โ€ซื”ืืžื•ืจื•ืชโ€ฌ โ€ซื”ืžื™ื“ื”โ€ฌ โ€ซื•ืชโ€ฌโ€ซืœื™ื•ืโ€ฌ โ€ซื ื›ื•ืŸโ€ฌ โ€ซื‘ื”ืŸโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ31โ€ซื‘โ€ฌโ€ซืžืจืกโ€ฌ2018: 1.โ€ซืฉืœโ€ฌ โ€ซืžืกืšโ€ฌ โ€ซื™ืคื—ืชโ€ฌ โ€ซืœืโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืขืฆืžื™โ€ฌ โ€ซื”ื”ื•ืŸโ€ฌ150,000โ€ซืโ€ฌโ€ซืœื™ื•ืโ€ฌ โ€ซ(ื ื›ื•ืŸโ€ฌ .โ€ซืฉ"ื—โ€ฌ โ€ซืœืคื™โ€ฌ31โ€ซื‘ืžืจืกโ€ฌ2018โ€“ 200,294.)โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌ 2.โ€ซืžโ€ฌ โ€ซื™ืคื—ืชโ€ฌ โ€ซืœืโ€ฌ โ€ซืœืžืื–ืŸโ€ฌ โ€ซื”ื”ื•ืŸโ€ฌ โ€ซื™ื—ืกโ€ฌ-25%.โ€ซืœื™ื•ืโ€ฌ โ€ซ(ื ื›ื•ืŸโ€ฌ31โ€ซื‘ืžืจืกโ€ฌ2018โ€“29.1%.) 3.โ€ซื‘ื ื™ื›ื•ื™โ€ฌ ,โ€ซืžืื–ื ื™ื•ืชโ€ฌ โ€ซื”ื—ื•ืฅโ€ฌ โ€ซื”ืžื™ืžื•ื ื™ื•ืชโ€ฌ โ€ซื”ื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ โ€ซื‘ืฆื™ืจื•ืฃโ€ฌ โ€ซื”ืžื™ืžื•ื ื™ื•ืชโ€ฌ โ€ซื”ื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ โ€ซื‘ื™ืŸโ€ฌ โ€ซื”ื™ื—ืกโ€ฌโ€ซื โ€ฌโ€ซื›ืกื™ืโ€ฌ โ€ซืœื‘ื™ืŸโ€ฌ ,โ€ซืคื™ื ื ืกื™ื™ืโ€ฌโ€ซืขืœโ€ฌ ,โ€ซืขืชโ€ฌ โ€ซื‘ื›ืœโ€ฌ ,โ€ซื™ืขืœื”โ€ฌ โ€ซืœืโ€ฌ โ€ซื”ืขืฆืžื™โ€ฌ โ€ซื”ื”ื•ืŸโ€ฌ3.โ€ซืœื™ื•ืโ€ฌ โ€ซ(ื ื›ื•ืŸโ€ฌ31โ€ซื‘ืžืจืกโ€ฌ2018-1.74.) 4.โ€ซื™ื—ืกโ€ฌEBITDAโ€ซืžโ€ฌ โ€ซืฉื”ื™ืโ€ฌ โ€ซืขืชโ€ฌ โ€ซื‘ื›ืœโ€ฌ โ€ซื™ืคื—ืชโ€ฌ โ€ซืœืโ€ฌ โ€ซืจื™ื‘ื™ืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซืฉื•ื˜ืคื•ืชโ€ฌ โ€ซืœื—ืœื•ื™ื•ืชโ€ฌ-2.โ€ซืœื™ื•ืโ€ฌ โ€ซ(ื ื›ื•ืŸโ€ฌ31โ€ซื‘ืžืจืกโ€ฌ2018- 2.11.) 5.โ€ซืฉโ€ฌโ€ซื™โ€ฌโ€ซื”ื—ื•ื–ืจโ€ฌ โ€ซื”ื”ื•ืŸโ€ฌ โ€ซืžืชื•ืšโ€ฌ โ€ซื”ืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซื”ื ื›ืกื™ืโ€ฌ โ€ซื‘ื ื™ื›ื•ื™โ€ฌ โ€ซื”ืžื™ืžื•ื ื™ื•ืชโ€ฌ โ€ซื”ื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ โ€ซืขื•ืจโ€ฌ,โ€ซื™ืขืœื”โ€ฌ โ€ซืœืโ€ฌ โ€ซื”ืชืคืขื•ืœื™โ€ฌ โ€ซืขืœโ€ฌ ,โ€ซืขืชโ€ฌ โ€ซื‘ื›ืœโ€ฌ85%.โ€ซืœื™ื•ืโ€ฌ โ€ซ(ื ื›ื•ืŸโ€ฌ31/03/2018โ€“75.75%.) โ€ซื›ื•ืœืœื•ืชโ€ฌ โ€ซื›ืืžื•ืจโ€ฌ โ€ซื”ืžื™ืžื•ืŸโ€ฌ โ€ซื‘ื”ืกื›ืžื™โ€ฌ โ€ซืฉื ืงื‘ืขื•โ€ฌ โ€ซื”ืคื™ื ื ืกื™ื•ืชโ€ฌ โ€ซื”ืžื™ื“ื”โ€ฌ โ€ซื‘ืืžื•ืชโ€ฌ โ€ซืขืžื™ื“ื”โ€ฌ โ€ซืขืโ€ฌ โ€ซื‘ืงืฉืจโ€ฌ โ€ซื”ื”ื ื”ืœื”โ€ฌ โ€ซืชื•ื›ื ื™ื•ืชโ€ฌ โ€ซื”ืงื˜ื ืชโ€ฌโ€ซื”ื”ื•ืฆืื•ืชโ€ฌ โ€ซืžื‘ื ื”โ€ฌ โ€ซื•ื”ืชืืžืชโ€ฌ โ€ซื”ื—ื•ื‘โ€ฌ โ€ซื”ื™ืงืฃโ€ฌโ€ซื”ืขืกืงื™โ€ฌ โ€ซื•ื”ืžื™ืงื•ื“โ€ฌ โ€ซื”ืฆืคื•ื™โ€ฌ โ€ซื”ืคืขื™ืœื•ืชโ€ฌ โ€ซืœื”ื™ืงืฃโ€ฌ. 9.โ€ซืคืจืกืžื”โ€ฌ ,โ€ซื–ื”โ€ฌ โ€ซื“ื•ื—โ€ฌ โ€ซืœืคืจืกื•ืโ€ฌ โ€ซืขื•ื‘ืจโ€ฌโ€ซื›ื ื“ืจืฉโ€ฌ ,โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ โ€ซืžืฆื‘ืชโ€ฌ โ€ซื‘ื“ื‘ืจโ€ฌ โ€ซื ืชื•ื ื™ืโ€ฌ โ€ซื•ื‘ื•โ€ฌ โ€ซื“ื•ื—โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซื‘ืชืงื ื”โ€ฌ38,)โ€ซื•ืžื™ื“ื™ื™ืโ€ฌ โ€ซืชืงื•ืคืชื™ื™ืโ€ฌ โ€ซ(ื“ื•ื—ื•ืชโ€ฌ โ€ซืขืจืšโ€ฌ โ€ซื ื™ื™ืจื•ืชโ€ฌ โ€ซืœืชืงื ื•ืชโ€ฌ โ€ซื”โ€ฌโ€ซื”ืชืฉ"ืœโ€ฌ-1970-6 .โ€ซื•ืชืจื•ืžืชืโ€ฌ โ€ซืžืืžืฆื™ื”ืโ€ฌ โ€ซืขืœโ€ฌ โ€ซื•ืžื ื”ืœื™ื”โ€ฌ โ€ซื”ืงื‘ื•ืฆื”โ€ฌ โ€ซืขื•ื‘ื“ื™โ€ฌ โ€ซืœื›ืœโ€ฌ โ€ซืžื•ื“ื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืžื ื”ืœื™ืโ€ฌ โ€ซืžื•ืขืฆืชโ€ฌ โ€ซืžืจโ€ฌ โ€ซื—ื™ื™ืโ€ฌ โ€ซื”ื“ื™ืจืงื˜ื•ืจื™ื•ืŸโ€ฌ โ€ซื™ื•"ืจโ€ฌ โ€ซืœืžืคืจื˜โ€ฌ โ€ซื ื™ืจโ€ฌ โ€ซืžื ื›"ืœโ€ฌ โ€ซืชโ€ฌโ€ซืืจื™ืšโ€ฌโ€ซื”ื“ื™ืจืงื˜ื•ืจื™ื•ืŸโ€ฌ โ€ซื“ื•ื—โ€ฌ โ€ซืื™ืฉื•ืจโ€ฌโ€“28,โ€ซื‘ืžืื™โ€ฌ2018 6 โ€ซื ื•ืกืคื™ืโ€ฌ โ€ซืœืคืจื˜ื™ืโ€ฌ,โ€ซืžื™ื•ืโ€ฌ โ€ซืžื™ื™ื“ื™โ€ฌ โ€ซื“ื•ื—โ€ฌ โ€ซืจืื•โ€ฌ30โ€ซื‘ืžืื™โ€ฌ2018:โ€ซ(ืืกืžื›ืชืโ€ฌ2018-01-045162)โ€ซ(ืžื™ื“ืขโ€ฌโ€ซื–ื”โ€ฌโ€ซืžื”ื•ื•ื”โ€ฌโ€ซื”ื›ืœืœื”โ€ฌโ€ซืขืœโ€ฌโ€ซื“ืจืšโ€ฌ โ€ซื”ื”ืคื ื™ื”โ€ฌ.)
  • 9.
    โ€ซื‘ืขโ€ฌ โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ.โ€ซื—โ€ฌ"โ€ซืžโ€ฌ โ€ซืœื™ื•ืโ€ฌ โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซื›ืกืคื™ื™ืโ€ฌ โ€ซื“ื•ื—ื•ืชโ€ฌ31,โ€ซื‘ืžืจืกโ€ฌ2018 โ€ซืžื‘ื•ืงืจื™ืโ€ฌ โ€ซื‘ืœืชื™โ€ฌ โ€ซื”ืขื ื™ื™ื ื™ืโ€ฌ โ€ซืชื•ื›ืŸโ€ฌ โ€ซืขืžื•ื“โ€ฌ โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซื›ืกืคื™ื™ืโ€ฌ โ€ซื“ื•ื—ื•ืชโ€ฌ โ€ซืกืงื™ืจืชโ€ฌ2 โ€ซื”ืžืฆื‘โ€ฌ โ€ซืขืœโ€ฌ โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื“ื•ื—ื•ืชโ€ฌโ€ซื”ื›ืกืคื™โ€ฌ3-4 โ€ซืจื•ื•ื—โ€ฌ โ€ซืขืœโ€ฌ โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื“ื•ื—ื•ืชโ€ฌโ€ซืื•โ€ฌโ€ซื”ืคืกื“โ€ฌ5 โ€ซื”ื›ื•ืœืœโ€ฌ โ€ซื”ืจื•ื•ื—โ€ฌ โ€ซืขืœโ€ฌ โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื“ื•ื—ื•ืชโ€ฌ6 โ€ซื‘ื”ื•ืŸโ€ฌ โ€ซื”ืฉื™ื ื•ื™ื™ืโ€ฌ โ€ซืขืœโ€ฌ โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื“ื•ื—ื•ืชโ€ฌ7-8 โ€ซื”ืžื–ื•ืžื ื™ืโ€ฌ โ€ซืชื–ืจื™ืžื™โ€ฌ โ€ซืขืœโ€ฌ โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื“ื•ื—ื•ืชโ€ฌ9-10 โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืœื“ื•ื—ื•ืชโ€ฌ โ€ซื‘ืื•ืจื™ืโ€ฌ11-24 ----------------
  • 10.
    2 โ€ซืงืกื™ืจืจโ€ฌ โ€ซืืชโ€ฌ โ€ซื’ื‘ืื™โ€ฌโ€ซืคื•ืจืจโ€ฌ โ€ซืงื•ืกื˜โ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซืžื ื—ืโ€ฌ โ€ซื“ืจืšโ€ฌ144,'โ€ซืโ€ฌ โ€ซืชืœโ€ฌ-โ€ซืื‘ื™ื‘โ€ฌ6492102 .โ€ซื˜ืœโ€ฌ972-3-6232525+ โ€ซืคืงืกโ€ฌ+972-3-5622555 ey.com โ€ซื‘ืข"ืžโ€ฌ โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ .โ€ซื—โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืžื ื™ื•ืชโ€ฌ โ€ซืœื‘ืขืœื™โ€ฌ โ€ซื”ืžื‘ืงืจโ€ฌ โ€ซื”ื—ืฉื‘ื•ืŸโ€ฌ โ€ซืจื•ืื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืกืงื™ืจื”โ€ฌ โ€ซื“ื•ื—โ€ฌ โ€ซืžื‘ื•ืโ€ฌ โ€ซ(ืœื”ืœืŸโ€ฌ โ€ซื‘ื ื•ืชโ€ฌ โ€ซื•ื—ื‘ืจื•ืชโ€ฌ โ€ซื‘ืข"ืžโ€ฌ โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ .โ€ซื—โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืžืฆื•ืจืฃโ€ฌ โ€ซื”ื›ืกืคื™โ€ฌ โ€ซื”ืžื™ื“ืขโ€ฌ โ€ซืืชโ€ฌ โ€ซืกืงืจื ื•โ€ฌ-โ€ซื”ืžืื–ืŸโ€ฌ โ€ซืืชโ€ฌ โ€ซื”ื›ื•ืœืœโ€ฌ ,)โ€ซื”ืงื‘ื•ืฆื”โ€ฌ โ€ซืœื™ื•ืโ€ฌ โ€ซื”ืžืื•ื—ื“โ€ฌ โ€ซื”ืชืžืฆื™ืชื™โ€ฌ31โ€ซื‘ืžืจืกโ€ฌ2018โ€ซื•ืโ€ฌโ€ซื•โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ืžืื•ื—ื“ื™ืโ€ฌ โ€ซื”ืชืžืฆื™ืชื™ื™ืโ€ฌ โ€ซื”ื“ื•ื—ื•ืชโ€ฌ โ€ซืชโ€ฌ,โ€ซื”ื›ื•ืœืœโ€ฌ โ€ซื”ืจื•ื•ื—โ€ฌ ,โ€ซื”ืคืกื“โ€ฌ โ€ซืชโ€ฌ โ€ซื‘ืื•ืชื•โ€ฌ โ€ซืฉื”ืกืชื™ื™ืžื”โ€ฌ โ€ซื—ื•ื“ืฉื™ืโ€ฌ โ€ซืฉืœื•ืฉื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืœืชืงื•ืคื”โ€ฌ โ€ซื”ืžื–ื•ืžื ื™ืโ€ฌ โ€ซื•ืชื–ืจื™ืžื™โ€ฌ โ€ซื‘ื”ื•ืŸโ€ฌ โ€ซื”ืฉื™ื ื•ื™ื™ืโ€ฌโ€ซื•ื”ื”ื ื”ืœื”โ€ฌ โ€ซื”ื“ื™ืจืงื˜ื•ืจื™ื•ืŸโ€ฌ .โ€ซืืจื™ืšโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซืœืชืงื•ืคืชโ€ฌ โ€ซื›ืกืคื™โ€ฌ โ€ซืžื™ื“ืขโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื•ืœื”ืฆื’ื”โ€ฌ โ€ซืœืขืจื™ื›ื”โ€ฌ โ€ซืื—ืจืื™ืโ€ฌโ€ซื–ื•โ€ฌโ€ซื‘ื™ื ืœืื•ืžื™โ€ฌ โ€ซื—ืฉื‘ื•ื ืื•ืชโ€ฌ โ€ซืœืชืงืŸโ€ฌ โ€ซื‘ื”ืชืืโ€ฌ34IAS-โ€ซ"ื“ื™ื•ื•ื—โ€ฌ โ€ซื›ืกืคื™โ€ฌ โ€ซืžื™ื“ืขโ€ฌ โ€ซืœืขืจื™ื›ืชโ€ฌ โ€ซืื—ืจืื™ืโ€ฌ โ€ซื”ืโ€ฌ โ€ซื•ื›ืŸโ€ฌ ,"โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซืœืชืงื•ืคื•ืชโ€ฌ โ€ซื›ืกืคื™โ€ฌโ€ซื–ื•โ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซืœืชืงื•ืคืชโ€ฌโ€ซื ื™ื™ืจื•ืชโ€ฌ โ€ซืชืงื ื•ืชโ€ฌ โ€ซืฉืœโ€ฌ 'โ€ซื“โ€ฌ โ€ซืคืจืงโ€ฌ โ€ซืœืคื™โ€ฌ โ€ซื”ืชืฉ"ืœโ€ฌ ,)โ€ซื•ืžื™ื™ื“ื™ื™ืโ€ฌ โ€ซืชืงื•ืคืชื™ื™ืโ€ฌ โ€ซ(ื“ื•ื—ื•ืชโ€ฌ โ€ซืขืจืšโ€ฌ-1970โ€ซื›ืกืคื™โ€ฌ โ€ซืžื™ื“ืขโ€ฌ โ€ซืขืœโ€ฌ โ€ซืžืกืงื ื”โ€ฌ โ€ซืœื”ื‘ื™ืขโ€ฌ โ€ซื”ื™ืโ€ฌ โ€ซืื—ืจื™ื•ืชื ื•โ€ฌ .โ€ซื–ื•โ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซืœืชืงื•ืคืชโ€ฌ .โ€ซืกืงื™ืจืชื ื•โ€ฌ โ€ซืขืœโ€ฌ โ€ซื‘ื”ืชื‘ืกืกโ€ฌ โ€ซืœืโ€ฌโ€ซืกืงืจื ื•โ€ฌโ€ซืืชโ€ฌโ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซืœืชืงื•ืคืชโ€ฌ โ€ซื”ืชืžืฆื™ืชื™โ€ฌ โ€ซื”ื›ืกืคื™โ€ฌ โ€ซื”ืžื™ื“ืขโ€ฌโ€ซืžื”ื•ื•ื™ืโ€ฌ โ€ซื‘ืื™ื—ื•ื“โ€ฌ โ€ซื”ื›ืœื•ืœื™ืโ€ฌ โ€ซื ื›ืกื™ื”ืŸโ€ฌ โ€ซืืฉืจโ€ฌ โ€ซืฉืื•ื—ื“ื•โ€ฌ โ€ซื—ื‘ืจื•ืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื›โ€ฌ-24.68%โ€ซืžื›โ€ฌโ€ซื”ืžืื•ื—ื“ื™ืโ€ฌ โ€ซื”ื ื›ืกื™ืโ€ฌ โ€ซืœืœโ€ฌโ€ซืœื™ื•ืโ€ฌ31โ€ซื‘ืžืจืกโ€ฌ2018โ€ซืžื”ื•ื•ืชโ€ฌ โ€ซื‘ืื™ื—ื•ื“โ€ฌ โ€ซื”ื›ืœื•ืœื•ืชโ€ฌ โ€ซื•ื”ื›ื ืกื•ืชื™ื”ืŸโ€ฌโ€ซื›โ€ฌ-25.73%โ€ซืžื›ืœืœโ€ฌ โ€ซื”ืžืื•ื—ื“ื•ืชโ€ฌ โ€ซื”ื”ื›ื ืกื•ืชโ€ฌโ€ซื”ืžื™ื“ืขโ€ฌ โ€ซืืชโ€ฌ โ€ซืกืงืจื ื•โ€ฌ โ€ซืœืโ€ฌ โ€ซื›ืŸโ€ฌ โ€ซื›ืžื•โ€ฌ .โ€ซืชืืจื™ืšโ€ฌ โ€ซื‘ืื•ืชื•โ€ฌ โ€ซืฉื”ืกืชื™ื™ืžื”โ€ฌ โ€ซื—ื•ื“ืฉื™ืโ€ฌ โ€ซืฉืœื•ืฉื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืœืชืงื•ืคื”โ€ฌ โ€ซื‘ืกื™ืกโ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ืžื•ืฆื’ื•ืชโ€ฌ โ€ซื—ื‘ืจื•ืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซืœืชืงื•ืคืชโ€ฌ โ€ซื”ืชืžืฆื™ืชื™โ€ฌ โ€ซื”ื›ืกืคื™โ€ฌโ€ซื”ืฉื•ื•ื™โ€ฌโ€ซืืฉืจโ€ฌ ,โ€ซื”ืžืื–ื ื™โ€ฌโ€ซื”ื”ืฉืงืขื”โ€ฌโ€ซื‘ื”ืŸโ€ฌโ€ซื”ืกืชื›ืžื”โ€ฌโ€ซืœืกืšโ€ฌ โ€ซืฉืœโ€ฌโ€ซื›โ€ฌ-11,749โ€ซืืœืคื™โ€ฌโ€ซืฉโ€ฌ"โ€ซื—โ€ฌโ€ซืœื™ื•ืโ€ฌ31โ€ซื‘ืžืจืกโ€ฌ2018,โ€ซื•ืืฉืจโ€ฌโ€ซื—ืœืงื”โ€ฌโ€ซื”ืงื‘ื•ืฆื”โ€ฌ โ€ซืฉืœโ€ฌโ€ซื‘ืจื•ื•ื—ื™โ€ฌโ€ซื”ื—ื‘ืจื•ืชโ€ฌโ€ซื”ื โ€ฌ"โ€ซืœโ€ฌโ€ซื”ืกืชื›ืโ€ฌโ€ซืœืกืšโ€ฌโ€ซืฉืœโ€ฌโ€ซื›โ€ฌ- 240โ€ซืืœืคื™โ€ฌโ€ซืฉโ€ฌ"โ€ซื—โ€ฌโ€ซืฉืœื•ืฉื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืœืชืงื•ืคื”โ€ฌโ€ซื—ื•ื“ืฉื™ืโ€ฌโ€ซืฉื”ืกืชื™ื™ืžื”โ€ฌโ€ซื‘ืื•ืชื•โ€ฌโ€ซื”ื‘ื™ื ื™ื™ืโ€ฌ โ€ซืœืชืงื•ืคืชโ€ฌ โ€ซื”ืชืžืฆื™ืชื™โ€ฌ โ€ซื”ื›ืกืคื™โ€ฌ โ€ซื”ืžื™ื“ืขโ€ฌ .โ€ซืชืืจื™ืšโ€ฌ โ€ซืฉื”ื™ืโ€ฌ โ€ซื›ื›ืœโ€ฌ ,โ€ซื•ืžืกืงื ืชื ื•โ€ฌ โ€ซืœื ื•โ€ฌ โ€ซื”ื•ืžืฆืื•โ€ฌ โ€ซืฉืœื”ืโ€ฌ โ€ซื”ืกืงื™ืจื”โ€ฌ โ€ซืฉื“ื•ื—ื•ืชโ€ฌ โ€ซืื—ืจื™ืโ€ฌ โ€ซื—ืฉื‘ื•ืŸโ€ฌ โ€ซืจื•ืื™โ€ฌ โ€ซื™ื“ื™โ€ฌ โ€ซืขืœโ€ฌ โ€ซื ืกืงืจโ€ฌ โ€ซื—ื‘ืจื•ืชโ€ฌ โ€ซืื•ืชืŸโ€ฌ โ€ซืฉืœโ€ฌ โ€ซืžืชื™ื™โ€ฌ.โ€ซื”ืื—ืจื™ืโ€ฌ โ€ซื”ื—ืฉื‘ื•ืŸโ€ฌ โ€ซืจื•ืื™โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืกืงื™ืจื”โ€ฌ โ€ซื“ื•ื—ื•ืชโ€ฌ โ€ซืขืœโ€ฌ โ€ซืžื‘ื•ืกืกืชโ€ฌ ,โ€ซื—ื‘ืจื•ืชโ€ฌ โ€ซืื•ืชืŸโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซื”ื›ืกืคื™โ€ฌ โ€ซืœืžื™ื“ืขโ€ฌ โ€ซื—ืกืชโ€ฌ โ€ซื”ืกืงื™ืจื”โ€ฌ โ€ซื”ื™ืงืฃโ€ฌ โ€ซืกืงื™ืจื”โ€ฌ โ€ซืœืชืงืŸโ€ฌ โ€ซื‘ื”ืชืืโ€ฌ โ€ซืกืงื™ืจืชื ื•โ€ฌ โ€ซืืชโ€ฌ โ€ซืขืจื›ื ื•โ€ฌ1โ€ซื‘ื™ืฉืจืืœโ€ฌ โ€ซื—ืฉื‘ื•ืŸโ€ฌ โ€ซืจื•ืื™โ€ฌ โ€ซืœืฉื›ืชโ€ฌ โ€ซืฉืœโ€ฌ-โ€ซืœืชืงื•ืคื•ืชโ€ฌ โ€ซื›ืกืคื™โ€ฌ โ€ซืžื™ื“ืขโ€ฌ โ€ซืฉืœโ€ฌ โ€ซ"ืกืงื™ืจื”โ€ฌ โ€ซื›ืกืคื™โ€ฌ โ€ซืžื™ื“ืขโ€ฌ โ€ซืฉืœโ€ฌ โ€ซืกืงื™ืจื”โ€ฌ ."โ€ซื”ื™ืฉื•ืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืžื‘ืงืจโ€ฌ โ€ซื”ื—ืฉื‘ื•ืŸโ€ฌ โ€ซืจื•ืื”โ€ฌ โ€ซื™ื“ื™โ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ื ืขืจื›ืชโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌโ€ซืžื•ืจื›ื‘ืชโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซืœืชืงื•ืคื•ืชโ€ฌ โ€ซื โ€ฌ โ€ซื•ืžื™ื™ืฉื•ืโ€ฌ ,โ€ซื•ื”ื—ืฉื‘ื•ื ืื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืœืขื ื™ื™ื ื™ืโ€ฌ โ€ซื”ืื—ืจืื™ืโ€ฌ โ€ซืื ืฉื™ืโ€ฌ โ€ซืขืโ€ฌ โ€ซื‘ืขื™ืงืจโ€ฌ ,โ€ซืžื‘ื™ืจื•ืจื™ืโ€ฌโ€ซื•โ€ฌโ€ซืื ืœื™ื˜ื™ื™ืโ€ฌ โ€ซืกืงื™ืจื”โ€ฌ โ€ซื”ืœื™โ€ฌ โ€ซืžืงื•ื‘ืœื™ืโ€ฌ โ€ซื‘ื™ืงื•ืจืชโ€ฌ โ€ซืœืชืงื ื™โ€ฌ โ€ซื‘ื”ืชืืโ€ฌ โ€ซื”ื ืขืจื›ืชโ€ฌ โ€ซื‘ื™ืงื•ืจืชโ€ฌ โ€ซืžืืฉืจโ€ฌ โ€ซื ื™ื›ืจืชโ€ฌ โ€ซื‘ืžื™ื“ื”โ€ฌ โ€ซื‘ื”ื™ืงืคื”โ€ฌ โ€ซืžืฆื•ืžืฆืžืชโ€ฌ โ€ซื”ื™ื ื”โ€ฌ โ€ซืกืงื™ืจื”โ€ฌ .โ€ซื•ืื—ืจื™ืโ€ฌ โ€ซืฉื ื™ื•ื•ื“ืขโ€ฌ โ€ซื‘ื™ื˜ื—ื•ืŸโ€ฌ โ€ซืœื”ืฉื™ื’โ€ฌ โ€ซืœื ื•โ€ฌ โ€ซืžืืคืฉืจืชโ€ฌ โ€ซืื™ื ื”โ€ฌ โ€ซื•ืœืคื™ื›ืšโ€ฌ โ€ซื‘ื™ืฉืจืืœโ€ฌโ€ซืœื”ื™ื•ืชโ€ฌ โ€ซื™ื›ื•ืœื™ืโ€ฌ โ€ซืฉื”ื™ื•โ€ฌ โ€ซื”ืžืฉืžืขื•ืชื™ื™ืโ€ฌ โ€ซื”ืขื ื™ื™ื ื™ืโ€ฌ โ€ซืœื›ืœโ€ฌ .โ€ซื‘ื™ืงื•ืจืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื“ืขืชโ€ฌ โ€ซื—ื•ื•ืชโ€ฌ โ€ซืžื—ื•ื•ื™ืโ€ฌ โ€ซืื ื•โ€ฌ โ€ซืื™ืŸโ€ฌ ,โ€ซืœื›ืšโ€ฌ โ€ซื‘ื”ืชืืโ€ฌ .โ€ซื‘ื‘ื™ืงื•ืจืชโ€ฌ โ€ซืžื–ื•ื”ื™ืโ€ฌ โ€ซืžืกืงื ื”โ€ฌ โ€ซืœืกื‘ื•ืจโ€ฌ โ€ซืœื ื•โ€ฌ โ€ซื”ื’ื•ืจืโ€ฌ โ€ซื“ื‘ืจโ€ฌ โ€ซืœื™ื‘ื ื•โ€ฌ โ€ซืœืชืฉื•ืžืชโ€ฌ โ€ซื‘ืโ€ฌ โ€ซืœืโ€ฌ ,โ€ซืื—ืจื™ืโ€ฌ โ€ซื—ืฉื‘ื•ืŸโ€ฌ โ€ซืจื•ืื™โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืกืงื™ืจื”โ€ฌ โ€ซื“ื•ื—ื•ืชโ€ฌ โ€ซื•ืขืœโ€ฌ โ€ซืกืงื™ืจืชื ื•โ€ฌ โ€ซืขืœโ€ฌ โ€ซื‘ื”ืชื‘ืกืกโ€ฌ โ€ซื”ืžื”ื•ืชื™โ€ฌ โ€ซื”ื‘ื—ื™ื ื•ืชโ€ฌ โ€ซืžื›ืœโ€ฌ ,โ€ซืขืจื•ืšโ€ฌ โ€ซืื™ื ื•โ€ฌ โ€ซื”ื "ืœโ€ฌ โ€ซื”ื›ืกืคื™โ€ฌ โ€ซืฉื”ืžื™ื“ืขโ€ฌโ€ซื‘ื™ื ืœืื•ืžื™โ€ฌ โ€ซื—ืฉื‘ื•ื ืื•ืชโ€ฌ โ€ซืœืชืงืŸโ€ฌ โ€ซื‘ื”ืชืืโ€ฌ ,โ€ซื•ืชโ€ฌ34IAS. โ€ซื‘ืโ€ฌ โ€ซืœืโ€ฌ ,โ€ซืื—ืจื™ืโ€ฌ โ€ซื—ืฉื‘ื•ืŸโ€ฌ โ€ซืจื•ืื™โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืกืงื™ืจื”โ€ฌ โ€ซื“ื•ื—ื•ืชโ€ฌ โ€ซื•ืขืœโ€ฌ โ€ซืกืงื™ืจืชื ื•โ€ฌ โ€ซืขืœโ€ฌ โ€ซื‘ื”ืชื‘ืกืกโ€ฌ ,โ€ซื”ืงื•ื“ืžืชโ€ฌ โ€ซื‘ืคืกืงื”โ€ฌ โ€ซืœืืžื•ืจโ€ฌ โ€ซื‘ื ื•ืกืฃโ€ฌ โ€ซื”ื•ืจืื•ืชโ€ฌ โ€ซืื—ืจโ€ฌ ,โ€ซื”ืžื”ื•ืชื™ื•ืชโ€ฌ โ€ซื”ื‘ื—ื™ื ื•ืชโ€ฌ โ€ซืžื›ืœโ€ฌ ,โ€ซืžืžืœืโ€ฌ โ€ซืื™ื ื•โ€ฌ โ€ซื”ื "ืœโ€ฌ โ€ซื”ื›ืกืคื™โ€ฌ โ€ซืฉื”ืžื™ื“ืขโ€ฌ โ€ซืœืกื‘ื•ืจโ€ฌ โ€ซืœื ื•โ€ฌ โ€ซื”ื’ื•ืจืโ€ฌ โ€ซื“ื‘ืจโ€ฌ โ€ซืœื™ื‘ื ื•โ€ฌ โ€ซืœืชืฉื•ืžืชโ€ฌ โ€ซื ื™ื™ืจโ€ฌ โ€ซืชืงื ื•ืชโ€ฌ โ€ซืฉืœโ€ฌ 'โ€ซื“โ€ฌ โ€ซืคืจืงโ€ฌ โ€ซืœืคื™โ€ฌ โ€ซื”ื’ื™ืœื•ื™โ€ฌโ€ซื”ืชืฉ"ืœโ€ฌ ,)โ€ซื•ืžื™ื™ื“ื™ื™ืโ€ฌ โ€ซืชืงื•ืคืชื™ื™ืโ€ฌ โ€ซ(ื“ื•ื—ื•ืชโ€ฌ โ€ซืขืจืšโ€ฌ โ€ซื•ืชโ€ฌ-1970. โ€ซืชืœโ€ฌ-โ€ซืื‘ื™ื‘โ€ฌโ€ซืงืกื™ืจืจโ€ฌ โ€ซืืชโ€ฌ โ€ซื’ื‘ืื™โ€ฌ โ€ซืคื•ืจืจโ€ฌ โ€ซืงื•ืกื˜โ€ฌ 28โ€ซื‘ืžืื™โ€ฌ,2018โ€ซื—ืฉื‘ื•ืŸโ€ฌ โ€ซืจื•ืื™โ€ฌ
  • 11.
    โ€ซื‘ืขโ€ฌ โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ.โ€ซื—โ€ฌ"โ€ซืžโ€ฌ 3 โ€ซื”ื›ืกืคื™โ€ฌ โ€ซื”ืžืฆื‘โ€ฌ โ€ซืขืœโ€ฌ โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื“ื•ื—ื•ืชโ€ฌ โ€ซืœื™ื•ืโ€ฌ31โ€ซื‘ืžืจืกโ€ฌ โ€ซืœื™ื•ืโ€ฌ 31โ€ซื‘ื“ืฆืžื‘ืจโ€ฌ 201820172017 โ€ซืžื‘ื•ืงืจโ€ฌ โ€ซื‘ืœืชื™โ€ฌโ€ซืžื‘ื•ืงืจโ€ฌ โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌ โ€ซืฉื•ื˜ืคื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ โ€ซืžื–ื•ืžื ื™ืโ€ฌ โ€ซื•ืฉื•ื•ื™โ€ฌ โ€ซืžื–ื•ืžื ื™ืโ€ฌ44,95539,79075,160 โ€ซืœืงื‘ืœโ€ฌ โ€ซื•ื”ื›ื ืกื•ืชโ€ฌ โ€ซืœืงื•ื—ื•ืชโ€ฌ333,803288,021315,222 โ€ซื”ืงืžื”โ€ฌ โ€ซื‘ื—ื•ื–ื™โ€ฌ โ€ซืžืขื‘ื•ื“ืชโ€ฌ โ€ซืœืงื‘ืœโ€ฌ โ€ซื”ื›ื ืกื•ืชโ€ฌ43,07459,23846,178 โ€ซื—ื•ื‘ื”โ€ฌ โ€ซื•ื™ืชืจื•ืชโ€ฌ โ€ซื—ื™ื™ื‘ื™ืโ€ฌ35,49234,15838,148 โ€ซืžืœืื™โ€ฌ86,22593,13986,369 543,549514,346561,077 โ€ซืฉื•ื˜ืคื™ืโ€ฌ โ€ซืœืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ โ€ซืืจื•ืšโ€ฌ โ€ซืœื–ืžืŸโ€ฌ โ€ซื•ื—ื™ื™ื‘ื™ืโ€ฌ โ€ซืœืงื•ื—ื•ืชโ€ฌ13,72814,00512,766 โ€ซื‘ื—ื‘ืจื•ืชโ€ฌ โ€ซื”ืฉืงืขื•ืชโ€ฌโ€ซื”ืžืื–ื ื™โ€ฌ โ€ซื”ืฉื•ื•ื™โ€ฌ โ€ซืฉื™ื˜ืชโ€ฌ โ€ซืœืคื™โ€ฌ โ€ซื”ืžื˜ื•ืคืœื•ืชโ€ฌ28,17530,25727,502 โ€ซืœืžื›ื™ืจื”โ€ฌ โ€ซื–ืžื™ื ื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌโ€ซืื—ืจโ€ฌ โ€ซื›ื•ืœืœโ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ-33,99018,054 โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซื”ื ืžื“ื“ื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌโ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ18,601-- โ€ซืชืคืขื•ืœื™ืชโ€ฌ โ€ซื—ื›ื™ืจื”โ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซืžืจืืฉโ€ฌ โ€ซื”ื•ืฆืื•ืชโ€ฌ1,1141,1421,121 โ€ซืงื‘ื•ืขโ€ฌ โ€ซืจื›ื•ืฉโ€ฌโ€ซื ื˜ื•โ€ฌ ,35,56538,10035,301 โ€ซืžื•ื ื™ื˜ื™ืŸโ€ฌโ€ซื ื˜ื•โ€ฌ ,โ€ซืžื•ื—ืฉื™ื™ืโ€ฌ โ€ซื‘ืœืชื™โ€ฌ โ€ซื•ื ื›ืกื™ืโ€ฌ21,7889,16417,988 โ€ซืœืขื•ื‘ื“ื™ืโ€ฌ โ€ซื”ื˜ื‘ื•ืชโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ9,85511,5789,786 โ€ซื ื“ื—ื™ืโ€ฌ โ€ซืžืกื™ืโ€ฌ16,57015,84416,758 145,396154,080139,276 688,945668,426700,353 โ€ซื”ื‘ืื•ืจื™ืโ€ฌ.โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืžื”ื“ื•ื—ื•ืชโ€ฌ โ€ซื ืคืจื“โ€ฌ โ€ซื‘ืœืชื™โ€ฌ โ€ซื—ืœืงโ€ฌ โ€ซืžื”ื•ื•ื™ืโ€ฌ โ€ซื”ืžืฆื•ืจืคื™ืโ€ฌ
  • 12.
    โ€ซื‘ืขโ€ฌ โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ.โ€ซื—โ€ฌ"โ€ซืžโ€ฌ 4 โ€ซื”ื›ืกืคื™โ€ฌ โ€ซื”ืžืฆื‘โ€ฌ โ€ซืขืœโ€ฌ โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื“ื•ื—ื•ืชโ€ฌ โ€ซืœื™ื•ืโ€ฌ31โ€ซื‘ืžืจืกโ€ฌ โ€ซืœื™ื•ืโ€ฌ 31โ€ซื‘ื“ืฆืžื‘ืจโ€ฌ 201820172017 โ€ซืžื‘ื•ืงืจโ€ฌ โ€ซื‘ืœืชื™โ€ฌโ€ซืžื‘ื•ืงืจโ€ฌ โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌ โ€ซืฉื•ื˜ืคื•ืชโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ โ€ซืืฉืจืื™โ€ฌ โ€ซื•ืžื ื•ืชื ื™โ€ฌ โ€ซื‘ื ืงืื™ื™ืโ€ฌ โ€ซืžืชืื’ื™ื“ื™ืโ€ฌ โ€ซืืฉืจืื™โ€ฌโ€ซืื—ืจื™ืโ€ฌ236,019297,211228,020 โ€ซืฉื™ืจื•ืชื™ืโ€ฌ โ€ซื•ืœื ื•ืชื ื™โ€ฌ โ€ซืœืกืคืงื™ืโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ44,39644,04658,023 โ€ซื–ื›ื•ืชโ€ฌ โ€ซื•ื™ืชืจื•ืชโ€ฌ โ€ซื–ื›ืื™ืโ€ฌ135,531128,592133,215 โ€ซืžืจืืฉโ€ฌ โ€ซื”ื›ื ืกื•ืชโ€ฌ5,30820,7867,566 421,254490,635426,824 โ€ซืฉื•ื˜ืคื•ืชโ€ฌ โ€ซืœืโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ โ€ซื•ืื—ืจื™ืโ€ฌ โ€ซืžื‘ื ืงื™ืโ€ฌ โ€ซื”ืœื•ื•ืื•ืชโ€ฌ46,6991,64654,558 โ€ซืื—ืจื•ืชโ€ฌ โ€ซืฉื•ื˜ืคื•ืชโ€ฌ โ€ซืœืโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ5,851-5,949 โ€ซืœืขื•ื‘ื“ื™ืโ€ฌ โ€ซื”ื˜ื‘ื•ืชโ€ฌ โ€ซื‘ืฉืœโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ6,7006,8236,064 โ€ซื ื“ื—ื™ืโ€ฌ โ€ซืžืกื™ืโ€ฌ7,7175,6576,941 66,96714,12673,512 โ€ซื”ื•ืŸโ€ฌ โ€ซืžื ื™ื•ืชโ€ฌ โ€ซื”ื•ืŸโ€ฌ19,96917,82019,969 โ€ซืžื ื™ื•ืชโ€ฌ โ€ซืขืœโ€ฌ โ€ซืคืจืžื™ื”โ€ฌ189,815144,819189,815 โ€ซืื•ืฆืจโ€ฌ โ€ซืžื ื™ื•ืชโ€ฌ(23,395)(23,395)(23,395) โ€ซืจื•ื•ื—โ€ฌ โ€ซื™ืชืจืชโ€ฌ83,23185,79890,003 โ€ซื—ื•ืฅโ€ฌ โ€ซืคืขื™ืœื•ื™ื•ืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื›ืกืคื™ื™ืโ€ฌ โ€ซื“ื•ื—ื•ืชโ€ฌ โ€ซืžืชืจื’ื•ืโ€ฌ โ€ซื”ื ื•ื‘ืขื•ืชโ€ฌ โ€ซื”ืชืืžื•ืชโ€ฌ(59,897)(58,699)(65,646) โ€ซืžื ื™ื•ืชโ€ฌ โ€ซืžื‘ื•ืกืกโ€ฌ โ€ซืชืฉืœื•ืโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซืงืจืŸโ€ฌ3,8623,7603,837 โ€ซืฉืœื™ื˜ื”โ€ฌ โ€ซืžืงื ื•ืชโ€ฌ โ€ซืฉืื™ื ืŸโ€ฌ โ€ซื–ื›ื•ื™ื•ืชโ€ฌ โ€ซื‘ืขืœื™โ€ฌ โ€ซืขืโ€ฌ โ€ซืขืกืงืื•ืชโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซืงืจืŸโ€ฌ(13,291)(13,618)(13,291) โ€ซืœืžื›ื™ืจื”โ€ฌ โ€ซื–ืžื™ื ื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซืงืจืŸโ€ฌ-6,423(1,705) 200,294162,908199,587 โ€ซืฉืœื™ื˜ื”โ€ฌ โ€ซืžืงื ื•ืชโ€ฌ โ€ซืฉืื™ื ืŸโ€ฌ โ€ซื–ื›ื•ื™ื•ืชโ€ฌ430757430 โ€ซื”ื›ืœโ€ฌ โ€ซืกืšโ€ฌโ€ซื”ื•ืŸโ€ฌ200,724163,665200,017 688,945668,426700,353 โ€ซื”ื‘ืื•ืจื™โ€ฌโ€ซืโ€ฌ.โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืžื”ื“ื•ื—ื•ืชโ€ฌ โ€ซื ืคืจื“โ€ฌ โ€ซื‘ืœืชื™โ€ฌ โ€ซื—ืœืงโ€ฌ โ€ซืžื”ื•ื•ื™ืโ€ฌ โ€ซื”ืžืฆื•ืจืคื™ืโ€ฌ 28โ€ซื‘ืžืื™โ€ฌ,2018 โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซื”ื“ื•ื—ื•ืชโ€ฌ โ€ซืื™ืฉื•ืจโ€ฌ โ€ซืชืืจื™ืšโ€ฌโ€ซืžืจโ€ฌ โ€ซื—ื™ื™ืโ€ฌโ€ซืœืžืคืจื˜โ€ฌ โ€ซื ื™ืจโ€ฌโ€ซืžืžื™ื”โ€ฌ โ€ซืื‘ื™ืฉื™โ€ฌ โ€ซื”ื“ื™ืจืงื˜ื•ืจื™ื•ืŸโ€ฌ โ€ซื™ื•"ืจโ€ฌโ€ซืžื ื›"ืœโ€ฌโ€ซื›ืกืคื™ืโ€ฌ โ€ซืกืžื ื›"ืœโ€ฌ
  • 13.
    โ€ซื‘ืขโ€ฌ โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ.โ€ซื—โ€ฌ"โ€ซืžโ€ฌ 5 โ€ซืจื•ื•ื—โ€ฌ โ€ซืขืœโ€ฌ โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื“ื•ื—ื•ืชโ€ฌโ€ซืื•โ€ฌโ€ซื”ืคืกื“โ€ฌ โ€ซื”ื‘ืื•ืจื™โ€ฌโ€ซืโ€ฌ.โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืžื”ื“ื•ื—ื•ืชโ€ฌ โ€ซื ืคืจื“โ€ฌ โ€ซื‘ืœืชื™โ€ฌ โ€ซื—ืœืงโ€ฌ โ€ซืžื”ื•ื•ื™ืโ€ฌ โ€ซื”ืžืฆื•ืจืคื™ืโ€ฌ โ€ซืœโ€ฌ-3โ€ซื—ื•ื“ืฉื™ืโ€ฌโ€ซืฉื”ืกืชื™ื™ืžื•โ€ฌ โ€ซื‘ื™ื•ืโ€ฌ31โ€ซื‘ืžืจโ€ฌโ€ซืกโ€ฌ โ€ซืœืฉื ื”โ€ฌ โ€ซืฉื”ืกืชื™ื™ืžื”โ€ฌ โ€ซื‘ื™ื•ืโ€ฌ 31โ€ซื‘ื“ืฆืžื‘ืจโ€ฌ 201820172017 โ€ซืžื‘ื•ืงืจโ€ฌ โ€ซื‘ืœืชื™โ€ฌโ€ซืžื‘ื•ืงืจโ€ฌ โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌ โ€ซื ืชื•ื ื™โ€ฌ โ€ซ(ืœืžืขื˜โ€ฌโ€ซื”ืคืกื“โ€ฌ)โ€ซืœืžื ื™ื”โ€ฌ โ€ซื ืงื™โ€ฌ โ€ซืžืžื›ื™ืจื•ืชโ€ฌ โ€ซื”ื›ื ืกื•ืชโ€ฌ145,284131,652623,452 โ€ซื”ืžื›ื™ืจื•ืชโ€ฌ โ€ซืขืœื•ืชโ€ฌ119,962106,339503,798 โ€ซื’ื•ืœืžื™โ€ฌ โ€ซืจื•ื•ื—โ€ฌ25,32225,313119,654 โ€ซื ื˜ื•โ€ฌ ,โ€ซื•ืคื™ืชื•ื—โ€ฌ โ€ซืžื—ืงืจโ€ฌ โ€ซื”ื•ืฆืื•ืชโ€ฌ2,3632,88912,907 โ€ซื•ืฉื™ื•ื•ืงโ€ฌ โ€ซืžื›ื™ืจื”โ€ฌ โ€ซื”ื•ืฆืื•ืชโ€ฌ8,5497,57934,039 โ€ซื•ื›ืœืœื™ื•ืชโ€ฌ โ€ซื”ื ื”ืœื”โ€ฌ โ€ซื”ื•ืฆืื•ืชโ€ฌ16,76416,26858,968 โ€ซืื—ืจื•ืชโ€ฌ โ€ซื”ื›ื ืกื•ืชโ€ฌ(807)(785)(12,541) โ€ซืจื•ื•ื—โ€ฌ)โ€ซ(ื”ืคืกื“โ€ฌโ€ซืชืคืขื•ืœื™โ€ฌ(1,547)(638)26,281 โ€ซืžื™ืžื•ืŸโ€ฌ โ€ซื”ื›ื ืกื•ืชโ€ฌ1,4516,0036,872 โ€ซืžื™ืžื•ืŸโ€ฌ โ€ซื”ื•ืฆืื•ืชโ€ฌ(3,476)(10,401)(24,458) โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซื—ืœืงโ€ฌโ€ซื‘โ€ฌ( โ€ซืจื•ื•ื—ื™โ€ฌโ€ซื”ืคืกื“ื™โ€ฌ)โ€ซื—ื‘ืจื•ืชโ€ฌโ€ซื”ืžื˜ื•ืคืœื•ืชโ€ฌโ€ซืœืคื™โ€ฌโ€ซืฉื™ื˜ืชโ€ฌโ€ซื”ืฉื•ื•ื™โ€ฌ โ€ซื”ืžืื–ื ื™โ€ฌ,โ€ซื ื˜ื•โ€ฌ429(69)(2,014) โ€ซืจื•ื•ื—โ€ฌโ€ซื”ื”ื›ื ืกื”โ€ฌ โ€ซืขืœโ€ฌ โ€ซืžืกื™ืโ€ฌ โ€ซืœืคื ื™โ€ฌ )โ€ซ(ื”ืคืกื“โ€ฌ(3,143)(5,105)6,681 โ€ซื”ื”ื›ื ืกื”โ€ฌ โ€ซืขืœโ€ฌ โ€ซืžืกื™ืโ€ฌ(1,821)(2,932)(9,534) โ€ซื”ืคืกื“โ€ฌโ€ซื ืงื™โ€ฌ(4,964)(8,037)(2,853) :โ€ซืœโ€ฌ โ€ซืžื™ื•ื—ืกโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืžื ื™ื•ืชโ€ฌ โ€ซื‘ืขืœื™โ€ฌ(4,964)(8,037)(2,526) โ€ซืฉืœื™ื˜ื”โ€ฌ โ€ซืžืงื ื•ืชโ€ฌ โ€ซืฉืื™ื ืŸโ€ฌ โ€ซื–ื›ื•ื™ื•ืชโ€ฌ--(327) (4,964)(8,037)(2,853) โ€ซื”ืคืกื“โ€ฌ)โ€ซ(ื‘ืฉ"ื—โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืžื ื™ื•ืชโ€ฌ โ€ซืœื‘ืขืœื™โ€ฌ โ€ซื”ืžื™ื•ื—ืกโ€ฌ โ€ซืœืžื ื™ื”โ€ฌ โ€ซื ืงื™โ€ฌ โ€ซื”ืคืกื“โ€ฌโ€ซื‘ืกื™ืกื™โ€ฌโ€ซื•ืžื“ื•ืœืœโ€ฌ(0.38)(0.74)(0.26)
  • 14.
    โ€ซื‘ืขโ€ฌ โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ.โ€ซื—โ€ฌ"โ€ซืžโ€ฌ 6 โ€ซื”ื›ื•ืœืœโ€ฌ โ€ซื”ืจื•ื•ื—โ€ฌ โ€ซืขืœโ€ฌ โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื“ื•ื—ื•ืชโ€ฌ โ€ซืœโ€ฌ-3โ€ซื—ื•ื“ืฉื™ืโ€ฌโ€ซืฉื”ืกืชื™ื™ืžื•โ€ฌ โ€ซื‘ื™ื•ืโ€ฌ31โ€ซื‘ืžืจโ€ฌโ€ซืกโ€ฌ โ€ซืœืฉื ื”โ€ฌ โ€ซืฉื”ืกืชื™ื™ืžื”โ€ฌ โ€ซื‘ื™ื•ืโ€ฌ 31โ€ซื‘ื“ืฆืžื‘ืจโ€ฌ 201820172017 โ€ซืžื‘ื•ืงืจโ€ฌ โ€ซื‘ืœืชื™โ€ฌโ€ซืžื‘ื•ืงืจโ€ฌ โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌ โ€ซื ืงื™โ€ฌ โ€ซื”ืคืกื“โ€ฌ(4,964)(8,037)(2,853) ( โ€ซืจื•ื•ื—โ€ฌโ€ซื”ืคืกื“โ€ฌ):)โ€ซืžืกโ€ฌ โ€ซื”ืฉืคืขืชโ€ฌ โ€ซ(ืœืื—ืจโ€ฌ โ€ซืื—ืจโ€ฌ โ€ซื›ื•ืœืœโ€ฌ :โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืœืจื•ื•ื—โ€ฌ โ€ซืžื›ืŸโ€ฌ โ€ซืœืื—ืจโ€ฌ โ€ซืžื—ื“ืฉโ€ฌ โ€ซื™ืกื•ื•ื’ื•โ€ฌ โ€ซืฉืœืโ€ฌ โ€ซืกื›ื•ืžื™ืโ€ฌ ( โ€ซืจื•ื•ื—โ€ฌโ€ซื”ืคืกื“โ€ฌ)โ€ซืžื•ื’ื“ืจืชโ€ฌ โ€ซื”ื˜ื‘ื”โ€ฌ โ€ซืชื›ื ื™ืชโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซืžื—ื“ืฉโ€ฌ โ€ซืžื“ื™ื“ื”โ€ฌ10(151)(1,130) โ€ซืกื›ื•ืžื™ืโ€ฌโ€ซืฉื™ืกื•ื•ื’ื•โ€ฌโ€ซื”ืžืกื•ื•ื’ื™ืโ€ฌ โ€ซืื•โ€ฌโ€ซืžื—ื“ืฉโ€ฌโ€ซืœืจื•ื•ื—โ€ฌโ€ซืื•โ€ฌโ€ซื”ืคืกื“โ€ฌโ€ซื‘ื”ืชืงื™ื™ืโ€ฌ โ€ซืชื ืื™ืโ€ฌโ€ซืกืคืฆื™ืคื™ื™ืโ€ฌ: โ€ซื”ืคืกื“โ€ฌโ€ซื–ืžื™ื ื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌโ€ซืœืžื›ื™ืจื”โ€ฌ-(216)(457) โ€ซื—ื•ืฅโ€ฌ โ€ซื‘ืžื˜ื‘ืขโ€ฌ โ€ซืคืขื™ืœื•ื™ื•ืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื›ืกืคื™ื™ืโ€ฌ โ€ซื“ื•ื—ื•ืชโ€ฌ โ€ซืžืชืจื’ื•ืโ€ฌ โ€ซื”ื ื•ื‘ืขื•ืชโ€ฌ โ€ซื”ืชืืžื•ืชโ€ฌ5,749377(6,570) โ€ซื•ื”ืคืกื“โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซืœื“ื•ื—โ€ฌ โ€ซื”ืขื‘ืจื”โ€ฌโ€ซื–ืžื™ื ื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ โ€ซืžื™ืžื•ืฉโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซืœืžื›ื™ืจื”โ€ฌ--(7,887) โ€ซืกื”"ื›โ€ฌ( โ€ซืจื•ื•ื—โ€ฌโ€ซื”ืคืกื“โ€ฌ)โ€ซืื—ืจโ€ฌ โ€ซื›ื•ืœืœโ€ฌ5,75910(16,044) โ€ซืกื”"ื›โ€ฌ( โ€ซืจื•ื•ื—โ€ฌโ€ซื”ืคืกื“โ€ฌ)โ€ซื›ื•ืœืœโ€ฌ795(8,027)(18,897) :โ€ซืœโ€ฌ โ€ซืžื™ื•ื—ืกโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืžื ื™ื•ืชโ€ฌ โ€ซื‘ืขืœื™โ€ฌ795(8,027)(18,570) โ€ซื–ื›ื•ื™ื•ืชโ€ฌโ€ซืฉืœื™ื˜ื”โ€ฌ โ€ซืžืงื ื•ืชโ€ฌ โ€ซืฉืื™ื ืŸโ€ฌ--(327) 795(8,027)(18,897) โ€ซื”ื‘ืื•ืจื™โ€ฌโ€ซืโ€ฌ.โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืžื”ื“ื•ื—ื•ืชโ€ฌ โ€ซื ืคืจื“โ€ฌ โ€ซื‘ืœืชื™โ€ฌ โ€ซื—ืœืงโ€ฌ โ€ซืžื”ื•ื•ื™ืโ€ฌ โ€ซื”ืžืฆื•ืจืคื™ืโ€ฌ
  • 15.
    โ€ซื‘ืขโ€ฌ โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ.โ€ซื—โ€ฌ"โ€ซืžโ€ฌ 7 โ€ซื‘ื”ื•ืŸโ€ฌ โ€ซื”ืฉื™ื ื•ื™ื™ืโ€ฌ โ€ซืขืœโ€ฌ โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื“ื•ื—ื•ืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืžื ื™ื•ืชโ€ฌ โ€ซืœื‘ืขืœื™โ€ฌ โ€ซืžื™ื•ื—ืกโ€ฌ โ€ซื”ื•ืŸโ€ฌ โ€ซืžื ื™ื•ืชโ€ฌ โ€ซืขืœโ€ฌ โ€ซืคืจืžื™ื”โ€ฌ โ€ซืžื ื™ื•ืชโ€ฌ โ€ซืžื ื™ื•ืชโ€ฌ โ€ซืื•ืฆืจโ€ฌ โ€ซื™ืชืจืชโ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื”ืชืืžื•ืชโ€ฌ โ€ซื”ื ื•ื‘ืขื•ืชโ€ฌ โ€ซืžืชืจื’ื•ืโ€ฌโ€ซื“ื•ื—ื•ืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื›ืกืคื™ื™ืโ€ฌ โ€ซื—ื•ืฅโ€ฌ โ€ซืคืขื™ืœื•ืชโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซืงืจืŸโ€ฌ โ€ซืขืโ€ฌ โ€ซืขืกืงืื•ืชโ€ฌ โ€ซื–ื›ื•ื™ื•ืชโ€ฌ โ€ซื‘ืขืœื™โ€ฌ โ€ซืžืงื ื•ืชโ€ฌ โ€ซืฉืื™ื ืŸโ€ฌ โ€ซืฉืœื™ื˜ื”โ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซืงืจืŸโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซื–ืžื™ื ื™ืโ€ฌ โ€ซืœืžื›ื™ืจื”โ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซืงืจืŸโ€ฌ โ€ซืชืฉืœื•ืโ€ฌ โ€ซืžื ื™ื•ืชโ€ฌ โ€ซืžื‘ื•ืกืกโ€ฌโ€ซืกื”"ื›โ€ฌ โ€ซื–ื›ื•ื™ื•ืชโ€ฌ โ€ซืžืงื ื•ืชโ€ฌ โ€ซืฉืื™ื ืŸโ€ฌ โ€ซืฉืœื™ื˜ื”โ€ฌ โ€ซืกื”"ื›โ€ฌ โ€ซื”ื•ืŸโ€ฌ โ€ซืžื‘ื•ืงืจโ€ฌ โ€ซื‘ืœืชื™โ€ฌ โ€ซืืœืคื™โ€ฌโ‚ช โ€ซืœื™ื•ืโ€ฌ โ€ซื™ืชืจื”โ€ฌ31โ€ซื‘ื“ืฆืžื‘ืจโ€ฌ,2017)โ€ซ(ืžื‘ื•ืงืจโ€ฌ19,969189,815(23,395)90,003(65,646)(13,291)(1,705)3,837199,587430200,017 โ€ซืœืจืืฉื•ื ื”โ€ฌ โ€ซืžืื™ืžื•ืฅโ€ฌ โ€ซื›ืชื•ืฆืื”โ€ฌ โ€ซืžืฆื˜ื‘ืจืชโ€ฌ โ€ซื”ืฉืคืขื”โ€ฌ โ€ซืฉืœโ€ฌ9IFRSโ€ซืœื™ื•ืโ€ฌ1โ€ซื‘ื™ื ื•ืืจโ€ฌ2018โ€“โ€ซื‘ืื•ืจโ€ฌ โ€ซืจืื”โ€ฌ 2(1)(1,818)1,705(113)(113) โ€ซืœื™ื•ืโ€ฌ โ€ซื™ืชืจื”โ€ฌ1โ€ซื‘ื™ื ื•ืืจโ€ฌ2018โ€ซืื™ืžื•ืฅโ€ฌ โ€ซ(ืœืื—ืจโ€ฌ โ€ซืฉืœโ€ฌ โ€ซืœืจืืฉื•ื ื”โ€ฌ9IFRS)19,969189,815(23,395)88,185(65,646)(13,291)-3,837199,474430199,904 โ€ซื”ืคืกื“โ€ฌ(4,964)(4,964)(4,964) โ€ซืกื”"ื›โ€ฌโ€ซืจื•ื•ื—โ€ฌโ€ซืื—ืจโ€ฌ โ€ซื›ื•ืœืœโ€ฌ105,7495,7595,759 โ€ซืกื”"ื›โ€ฌ( โ€ซืจื•ื•ื—โ€ฌโ€ซื”ืคืกื“โ€ฌ)โ€ซื›ื•ืœืœโ€ฌ---(4,954)5,749---795-795 โ€ซืžื ื™ื•ืชโ€ฌ โ€ซืžื‘ื•ืกืกโ€ฌ โ€ซืชืฉืœื•ืโ€ฌ โ€ซืขืœื•ืชโ€ฌ252525 โ€ซืœื™ื•ืโ€ฌ โ€ซื™ืชืจื”โ€ฌ31โ€ซื‘โ€ฌ,โ€ซืžืจืกโ€ฌ201819,969189,815(23,395)83,231(59,897)(13,291)-3,862200,294430200,724 โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืžื ื™ื•ืชโ€ฌ โ€ซืœื‘ืขืœื™โ€ฌ โ€ซืžื™ื•ื—ืกโ€ฌ โ€ซื”ื•ืŸโ€ฌ โ€ซืžื ื™ื•ืชโ€ฌ โ€ซืขืœโ€ฌ โ€ซืคืจืžื™ื”โ€ฌ โ€ซืžื ื™ื•ืชโ€ฌ โ€ซืžื ื™ื•ืชโ€ฌ โ€ซืื•ืฆืจโ€ฌ โ€ซื™ืชืจืชโ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื”ื ื•ื‘ืขื•ืชโ€ฌ โ€ซื”ืชืืžื•ืชโ€ฌ โ€ซื“ื•ื—ื•ืชโ€ฌ โ€ซืžืชืจื’ื•ืโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื›ืกืคื™ื™ืโ€ฌ โ€ซื—ื•ืฅโ€ฌ โ€ซืคืขื™ืœื•ืชโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซืงืจืŸโ€ฌ โ€ซืขืโ€ฌ โ€ซืขืกืงืื•ืชโ€ฌ โ€ซื–ื›ื•ื™ื•ืชโ€ฌ โ€ซื‘ืขืœื™โ€ฌ โ€ซืžืงื ื•ืชโ€ฌ โ€ซืฉืื™ื ืŸโ€ฌ โ€ซืฉืœื™ื˜ื”โ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซืงืจืŸโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซื–ืžื™ื ื™ืโ€ฌ โ€ซืœืžื›ื™ืจื”โ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซืงืจืŸโ€ฌ โ€ซืชืฉืœื•ืโ€ฌ โ€ซืžื‘ื•ืกืกโ€ฌ โ€ซืžื ื™ื•ืชโ€ฌโ€ซืกื”"ื›โ€ฌ โ€ซื–ื›ื•ื™ื•ืชโ€ฌ โ€ซืžืงื ื•ืชโ€ฌ โ€ซืฉืื™ื ืŸโ€ฌ โ€ซืฉืœื™ื˜ื”โ€ฌ โ€ซืกื”"ื›โ€ฌ โ€ซื”ื•ืŸโ€ฌ โ€ซืžื‘ื•ืงืจโ€ฌ โ€ซื‘ืœืชื™โ€ฌ โ€ซืืœืคื™โ€ฌโ‚ช โ€ซืœื™ื•ืโ€ฌ โ€ซื™ืชืจื”โ€ฌ1,โ€ซื‘ื™ื ื•ืืจโ€ฌ2017)โ€ซ(ืžื‘ื•ืงืจโ€ฌ17,820144,819(23,395)93,986(59,076)(13,618)6,6393,701170,876757171,633 โ€ซื”ืคืกื“โ€ฌ---(8,037)----(8,037)-(8,037) โ€ซืจื•ื•ื—โ€ฌ)โ€ซ(ื”ืคืกื“โ€ฌโ€ซื›ื•ืœืœโ€ฌโ€ซืื—ืจโ€ฌ---(151)377-(216)-10-10 โ€ซื›ื•ืœืœโ€ฌ )โ€ซ(ื”ืคืกื“โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซืกื”"ื›โ€ฌ---(8,188)377-(216)-(8,027)-(8,027) โ€ซืžื ื™ื•ืชโ€ฌ โ€ซืžื‘ื•ืกืกโ€ฌ โ€ซืชืฉืœื•ืโ€ฌ โ€ซืขืœื•ืชโ€ฌ-------5959-59 โ€ซืœื™ื•ืโ€ฌ โ€ซื™ืชืจื”โ€ฌ31,โ€ซื‘ืžืจืกโ€ฌ201717,820144,819(23,395)85,798(58,699)(13,618)6,4233,760162,908757163,665 โ€ซื”ื‘ืื•ืจื™โ€ฌโ€ซืโ€ฌ.โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืžื”ื“ื•ื—ื•ืชโ€ฌ โ€ซื ืคืจื“โ€ฌ โ€ซื‘ืœืชื™โ€ฌ โ€ซื—ืœืงโ€ฌ โ€ซืžื”ื•ื•ื™ืโ€ฌ โ€ซื”ืžืฆื•ืจืคื™ืโ€ฌ
  • 16.
    โ€ซื‘ืขโ€ฌ โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ.โ€ซื—โ€ฌ"โ€ซืžโ€ฌ 8 โ€ซื‘ื”ื•ืŸโ€ฌ โ€ซื”ืฉื™ื ื•ื™ื™ืโ€ฌ โ€ซืขืœโ€ฌ โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื“ื•ื—ื•ืชโ€ฌ โ€ซืœื‘ืขืœื™โ€ฌ โ€ซืžื™ื•ื—ืกโ€ฌโ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืžื ื™ื•ืชโ€ฌ โ€ซื”ื•ืŸโ€ฌ โ€ซืžื ื™ื•ืชโ€ฌ โ€ซืขืœโ€ฌ โ€ซืคืจืžื™ื”โ€ฌ โ€ซืžื ื™ื•ืชโ€ฌ โ€ซืžื ื™ื•ืชโ€ฌ โ€ซืื•ืฆืจโ€ฌ โ€ซื™ืชืจืชโ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื”ืชืืžื•ืชโ€ฌ โ€ซื”ื ื•ื‘ืขื•ืชโ€ฌ โ€ซื“ื•ื—ื•ืชโ€ฌ โ€ซืžืชืจื’ื•ืโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื›ืกืคื™ื™ืโ€ฌ โ€ซื—ื•ืฅโ€ฌ โ€ซืคืขื™ืœื•ืชโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซืงืจืŸโ€ฌ โ€ซืขืโ€ฌ โ€ซืขืกืงืื•ืชโ€ฌ โ€ซื–ื›ื•ื™ื•ืชโ€ฌ โ€ซื‘ืขืœื™โ€ฌ โ€ซืžืงื ื•ืชโ€ฌ โ€ซืฉืื™ื ืŸโ€ฌ โ€ซืฉืœื™ื˜ื”โ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซืงืจืŸโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซื–ืžื™ื ื™ืโ€ฌ โ€ซืœืžื›ื™ืจื”โ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซืงืจืŸโ€ฌ โ€ซืชืฉืœื•ืโ€ฌ โ€ซืžื‘ื•ืกืกโ€ฌ โ€ซืžื ื™ื•ืชโ€ฌโ€ซืกื”"ื›โ€ฌ โ€ซื–ื›ื•ื™ื•ืชโ€ฌ โ€ซืžืงื ื•ืชโ€ฌ โ€ซืฉืื™ื ืŸโ€ฌ โ€ซืฉืœื™ื˜ื”โ€ฌ โ€ซืกื”"ื›โ€ฌ โ€ซื”ื•ืŸโ€ฌ โ€ซืžื‘ื•ืงืจโ€ฌ โ€ซืืœืคื™โ€ฌโ‚ช โ€ซืœื™ื•ืโ€ฌ โ€ซื™ืชืจื”โ€ฌ1,โ€ซื‘ื™ื ื•ืืจโ€ฌ201717,820144,819(23,395)93,986(59,076)(13,618)6,6393,701170,876757171,633 โ€ซื”ืคืกื“โ€ฌ---(2,853)----(2,853)-(2,853) โ€ซืื—ืจโ€ฌ โ€ซื›ื•ืœืœโ€ฌ โ€ซื”ืคืกื“โ€ฌ โ€ซืกื”"ื›โ€ฌ(1,130)(6,570)-(8,344)-(16,044)-(16,044) โ€ซื›ื•ืœืœโ€ฌ โ€ซื”ืคืกื“โ€ฌ โ€ซืกื”"ื›โ€ฌ---(3,983)(6,570)-(8,344)-(18,897)-(18,897) - โ€ซื”ืžื™ืขื•ื˜โ€ฌ โ€ซืžื•ืœโ€ฌ โ€ซืขืกืงืื•ืชโ€ฌ327327(327)- โ€ซื”ื ืคืงืชโ€ฌโ€ซื”ื•ืŸโ€ฌโ€ซืžื ื™ื•ืชโ€ฌ2,14944,996-----47,145-47,145 โ€ซืžื ื™ื•ืชโ€ฌ โ€ซืžื‘ื•ืกืกโ€ฌ โ€ซืชืฉืœื•ืโ€ฌ โ€ซืขืœื•ืชโ€ฌ-------136136-136 โ€ซืœื™ื•ืโ€ฌ โ€ซื™ืชืจื”โ€ฌ31,โ€ซื‘ื“ืฆืžื‘ืจโ€ฌ201719,969189,815(23,395)90,003(65,646)(13,291)(1,705)3,837199,587430200,017 .โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืžื”ื“ื•ื—ื•ืชโ€ฌ โ€ซื ืคืจื“โ€ฌ โ€ซื‘ืœืชื™โ€ฌ โ€ซื—ืœืงโ€ฌ โ€ซืžื”ื•ื•ื™ืโ€ฌ โ€ซื”ืžืฆื•ืจืคื™ืโ€ฌ โ€ซื”ื‘ืื•ืจื™ืโ€ฌ
  • 17.
    โ€ซื‘ืขโ€ฌ โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ.โ€ซื—โ€ฌ"โ€ซืžโ€ฌ 9 โ€ซื”ืžื–ื•ืžื ื™ืโ€ฌ โ€ซืชื–ืจื™ืžื™โ€ฌ โ€ซืขืœโ€ฌ โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื“ื•ื—ื•ืชโ€ฌ โ€ซืœโ€ฌ-3โ€ซืฉื”ืกืชื™ื™ืžื•โ€ฌ โ€ซื”ื—ื•ื“ืฉื™ืโ€ฌ โ€ซื‘ื™ื•ืโ€ฌ31โ€ซื‘ืžืจืกโ€ฌ โ€ซืœืฉื ื”โ€ฌ โ€ซืฉื”ืกืชื™ื™ืžื”โ€ฌ โ€ซื‘ื™ื•ืโ€ฌ 31โ€ซื‘ื“ืฆืžื‘ืจโ€ฌ 201820172017 โ€ซืžื‘ื•ืงืจโ€ฌ โ€ซื‘ืœืชื™โ€ฌโ€ซืžื‘ื•ืงืจโ€ฌ โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌ โ€ซืฉื•ื˜ืคืชโ€ฌ โ€ซืžืคืขื™ืœื•ืชโ€ฌ โ€ซืžื–ื•ืžื ื™ืโ€ฌ โ€ซืชื–ืจื™ืžื™โ€ฌ โ€ซื”ืคืกื“โ€ฌโ€ซื ืงื™โ€ฌ(4,964)(8,037)(2,853) :โ€ซืฉื•ื˜ืคืชโ€ฌ โ€ซืžืคืขื™ืœื•ืชโ€ฌ โ€ซืžื–ื•ืžื ื™ืโ€ฌ โ€ซืชื–ืจื™ืžื™โ€ฌ โ€ซืœื”ืฆื’ืชโ€ฌ โ€ซื”ื“ืจื•ืฉื•ืชโ€ฌ โ€ซื”ืชืืžื•ืชโ€ฌ :โ€ซื•ื”ืคืกื“โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซืœืกืขื™ืคื™โ€ฌ โ€ซื”ืชืืžื•ืชโ€ฌ โ€ซืžื ื™ื•ืชโ€ฌ โ€ซืžื‘ื•ืกืกโ€ฌ โ€ซืชืฉืœื•ืโ€ฌ2559136 โ€ซื”ื•ืฆืื•ืชโ€ฌโ€ซืžื™ืžื•ืŸโ€ฌโ€ซื ื˜ื•โ€ฌ ,1,8472,6239,484 โ€ซืคื—ืชโ€ฌโ€ซื•ื”ืคื—ืชื•ืชโ€ฌ2,1382,0879,528 ,โ€ซืงื‘ื•ืขโ€ฌ โ€ซืจื›ื•ืฉโ€ฌ โ€ซืžืžื™ืžื•ืฉโ€ฌ โ€ซืจื•ื•ื—โ€ฌโ€ซื ื˜ื•โ€ฌ(65)(115)(481) โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซื—ืœืงโ€ฌ)โ€ซ(ื‘ืจื•ื•ื—ื™โ€ฌโ€ซื—ื‘ืจื•ืชโ€ฌ โ€ซื‘ื”ืคืกื“ื™โ€ฌโ€ซืœืฉื™ื˜ืชโ€ฌ โ€ซื‘ื”ืชืืโ€ฌ โ€ซื”ืžื˜ื•ืคืœื•ืชโ€ฌ โ€ซืžืื–ื ื™โ€ฌ โ€ซื”ืฉื•ื•ื™โ€ฌโ€ซื ื˜ื•โ€ฌ ,(429)692,014 โ€ซื”ืžืื–ื ื™โ€ฌ โ€ซื”ืฉื•ื•ื™โ€ฌ โ€ซืœืฉื™ื˜ืชโ€ฌ โ€ซื‘ื”ืชืืโ€ฌ โ€ซืฉื˜ื•ืคืœื”โ€ฌ โ€ซื—ื‘ืจื”โ€ฌ โ€ซืžืžื›ื™ืจืชโ€ฌ โ€ซืจื•ื•ื—โ€ฌ-(446)(446) โ€ซื”ื”ื›ื ืกื”โ€ฌ โ€ซืขืœโ€ฌ โ€ซืžืกื™ืโ€ฌ1,8212,9329,534 ,โ€ซืœืขื•ื‘ื“ื™ืโ€ฌ โ€ซื”ื˜ื‘ื•ืชโ€ฌ โ€ซื‘ืฉืœโ€ฌ โ€ซื‘ื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ โ€ซืฉื™ื ื•ื™โ€ฌโ€ซื ื˜ื•โ€ฌ396(107)91 โ€ซื‘ื ืงืื™ื™ืโ€ฌ โ€ซืœืชืื’ื™ื“ื™ืโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ โ€ซืฉืขืจื•ืšโ€ฌ367(238)(919) โ€ซืคื™ื ื ืกื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ โ€ซืขืจืšโ€ฌ โ€ซืขืœื™ื™ืชโ€ฌโ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซื”ื ืžื“ื“ื™ืโ€ฌ(547) โ€ซืœืžื›ื™ืจื”โ€ฌ โ€ซื–ืžื™ื ื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ โ€ซืžืžื›ื™ืจืชโ€ฌ โ€ซืจื•ื•ื—โ€ฌ--(10,980) 5,5536,86417,961 โ€ซืฉื™ื ื•ื™ื™ืโ€ฌ:โ€ซื•ื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ โ€ซื‘ืกืขื™ืคื™โ€ฌ โ€ซื™ืจื™ื“ื”โ€ฌ(โ€ซืขืœื™ื™ื”โ€ฌ)โ€ซื‘ืœืงื•ื—ื•ืชโ€ฌโ€ซืœืงื‘ืœโ€ฌ โ€ซื•ื”ื›ื ืกื•ืชโ€ฌ(7,948)16,305(5,293) โ€ซื™ืจื™ื“ื”โ€ฌ(โ€ซืขืœื™ื™ื”โ€ฌ)โ€ซืืจื•ืšโ€ฌ โ€ซื•ืœื–ืžืŸโ€ฌ โ€ซืงืฆืจโ€ฌ โ€ซืœื–ืžืŸโ€ฌ โ€ซื—ื•ื‘ื”โ€ฌ โ€ซื•ื™ืชืจื•ืชโ€ฌ โ€ซื‘ื—ื™ื™ื‘ื™ืโ€ฌ9,350(1,669)(9,337) โ€ซื™ืจื™ื“ื”โ€ฌโ€ซื‘ืžืœืื™โ€ฌ )โ€ซ(ืขืœื™ื™ื”โ€ฌ3,672(6,525)(4,190) โ€ซื™ืจื™ื“ื”โ€ฌโ€ซืœืกืคืงื™ืโ€ฌ โ€ซื‘ื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌโ€ซืฉื™ืจื•ืชื™ืโ€ฌ โ€ซื•ืœื ื•ืชื ื™โ€ฌ(14,148)(18,636)(4,425) โ€ซืขืœื™ื™ื”โ€ฌ)โ€ซ(ื™ืจื™ื“ื”โ€ฌโ€ซืžืจืืฉโ€ฌ โ€ซื‘ื”ื›ื ืกื•ืชโ€ฌ(2,256)6,940(6,281) โ€ซืขืœื™ื™ื”โ€ฌ)โ€ซ(ื™ืจื™ื“ื”โ€ฌโ€ซื–ื›ื•ืชโ€ฌ โ€ซื•ื™ืชืจื•ืชโ€ฌ โ€ซื‘ื–ื›ืื™ืโ€ฌ(12,248)(1,611)20,392 (23,578)(5,196)(9,134) โ€ซืžื–ื•ืžื ื™ืโ€ฌ( โ€ซืฉื”ืชืงื‘ืœื•โ€ฌโ€ซืฉืฉื•ืœืžื•โ€ฌ)โ€ซื”โ€ฌ โ€ซื‘ืžืฉืšโ€ฌโ€ซืชืงื•ืคื”โ€ฌ:โ€ซืขื‘ื•ืจโ€ฌ โ€ซืฉื”ืชืงื‘ืœโ€ฌ โ€ซื“ื™ื‘ื™ื“ื ื“โ€ฌ-379379 โ€ซืฉืฉื•ืœืžื”โ€ฌ โ€ซืจื™ื‘ื™ืชโ€ฌ(1,477)(2,504)(9,572) โ€ซืฉืฉื•ืœืžื•โ€ฌ โ€ซืžืกื™ืโ€ฌ(320)(1,408)(3,330) (1,797)(3,533)(12,523) โ€ซืฉื•ื˜ืคืชโ€ฌ โ€ซืœืคืขื™ืœื•ืชโ€ฌ โ€ซืฉืฉื™ืžืฉื•โ€ฌ โ€ซื ื˜ื•โ€ฌ โ€ซืžื–ื•ืžื ื™ืโ€ฌ(24,786)(9,902)(6,549) โ€ซื”ื‘ืื•ืจื™โ€ฌโ€ซืโ€ฌ.โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืžื”ื“ื•ื—ื•ืชโ€ฌ โ€ซื ืคืจื“โ€ฌ โ€ซื‘ืœืชื™โ€ฌ โ€ซื—ืœืงโ€ฌ โ€ซืžื”ื•ื•ื™ืโ€ฌ โ€ซื”ืžืฆื•ืจืคื™ืโ€ฌ
  • 18.
    โ€ซื‘ืขโ€ฌ โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ.โ€ซื—โ€ฌ"โ€ซืžโ€ฌ 10 โ€ซื”ืžื–ื•ืžื ื™ืโ€ฌ โ€ซืชื–ืจื™ืžื™โ€ฌ โ€ซืขืœโ€ฌ โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื“ื•ื—ื•ืชโ€ฌ โ€ซืœโ€ฌ-3โ€ซืฉื”ืกืชื™ื™ืžื•โ€ฌ โ€ซื”ื—ื•ื“ืฉื™ืโ€ฌ โ€ซื‘ื™ื•ืโ€ฌ31โ€ซื‘ืžืจืกโ€ฌ โ€ซืœืฉื ื”โ€ฌ โ€ซืฉื”ืกืชื™ื™ืžื”โ€ฌ โ€ซื‘ื™ื•ืโ€ฌ 31โ€ซื‘ื“ืฆืžื‘ืจโ€ฌ 201820172017 โ€ซืžื‘ื•ืงืจโ€ฌ โ€ซื‘ืœืชื™โ€ฌโ€ซืžื‘ื•ืงืจโ€ฌ โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌ โ€ซื”ืฉืงืขื”โ€ฌ โ€ซืžืคืขื™ืœื•ืชโ€ฌ โ€ซืžื–ื•ืžื ื™ืโ€ฌ โ€ซืชื–ืจื™ืžื™โ€ฌ โ€ซืจื›ื™ืฉืชโ€ฌโ€ซืงื‘ื•ืขโ€ฌ โ€ซืจื›ื•ืฉโ€ฌ(1,900)(1,045)(6,428) โ€ซืžืžื™ืžื•ืฉโ€ฌ โ€ซืชืžื•ืจื”โ€ฌโ€ซืงื‘ื•ืขโ€ฌ โ€ซืจื›ื•ืฉโ€ฌ545244971 โ€ซืœืžื›ื™ืจื”โ€ฌ โ€ซื–ืžื™ื ื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ โ€ซืจื›ื™ืฉืชโ€ฌ--(383) โ€ซืžืžื™ืžื•ืฉโ€ฌ โ€ซืชืžื•ืจื”โ€ฌโ€ซืœืžื›ื™ืจื”โ€ฌ โ€ซื–ืžื™ื ื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ--16,696 โ€ซืžื•ื—ืฉื™ืโ€ฌ โ€ซื‘ืœืชื™โ€ฌ โ€ซื‘ื ื›ืกื™ืโ€ฌ โ€ซื”ืฉืงืขื”โ€ฌ(3,800)(1,284)(10,108) โ€ซืืจื•ืšโ€ฌ โ€ซืœื–ืžืŸโ€ฌ โ€ซื›ืœื•ืœื•ืชโ€ฌ โ€ซืœื—ื‘ืจื•ืชโ€ฌ โ€ซืฉื ืชื ื•โ€ฌ โ€ซื”ืœื•ื•ืื•ืชโ€ฌ โ€ซื”ื—ื–ืจโ€ฌ1123733,093 โ€ซืืจื•ืšโ€ฌ โ€ซืœื–ืžืŸโ€ฌ โ€ซืื—ืจโ€ฌ โ€ซื•ืืฉืจืื™โ€ฌ โ€ซื”ืœื•ื•ืื•ืชโ€ฌ โ€ซืžืชืŸโ€ฌโ€ซื›ืœื•ืœื•ืชโ€ฌ โ€ซืœื—ื‘ืจื•ืชโ€ฌ(63)(5)(233) โ€ซื ื˜ื•โ€ฌ โ€ซืžื–ื•ืžื ื™ืโ€ฌ( โ€ซืฉื ื‘ืขื•โ€ฌโ€ซืฉืฉื™ืžืฉื•โ€ฌ)โ€ซืœืคืขื™ืœื•ืชโ€ฌโ€ซื”ืฉืงืขื”โ€ฌ(5,106)(1,717)3,608 โ€ซืžื™ืžื•ืŸโ€ฌ โ€ซืžืคืขื™ืœื•ืชโ€ฌ โ€ซืžื–ื•ืžื ื™ืโ€ฌ โ€ซืชื–ืจื™ืžื™โ€ฌ โ€ซื ื˜ื•โ€ฌ โ€ซืžื ื™ื•ืชโ€ฌ โ€ซืžื”ื ืคืงืชโ€ฌ โ€ซืชืžื•ืจื”โ€ฌ--47,145 โ€ซื—ื‘ืจื”โ€ฌ โ€ซืข"ื™โ€ฌ โ€ซืฉืœื™ื˜ื”โ€ฌ โ€ซืžืงื ื•ืชโ€ฌ โ€ซืฉืื™ื ืŸโ€ฌ โ€ซื–ื›ื•ื™ื•ืชโ€ฌ โ€ซืžื‘ืขืœื™โ€ฌ โ€ซืžื ื™ื•ืชโ€ฌ โ€ซืจื›ื™ืฉืชโ€ฌ โ€ซืžืื•ื—ื“ืชโ€ฌ(329)(1,705)(4,468) โ€ซื‘ื™ื ืœืื•ืžื™ืชโ€ฌ โ€ซื•ืžืงืจืŸโ€ฌ โ€ซื”ืจืืฉื™โ€ฌ โ€ซืžื”ืžื“ืขืŸโ€ฌ โ€ซืžืขื ืงื™ืโ€ฌ โ€ซืงื‘ืœืชโ€ฌ-104- โ€ซืืจื•ืšโ€ฌ โ€ซืœื–ืžืŸโ€ฌ โ€ซืื—ืจื•ืชโ€ฌ โ€ซื•ื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ โ€ซื”ืœื•ื•ืื•ืชโ€ฌ โ€ซืงื‘ืœืชโ€ฌโ€ซืงืฆืจโ€ฌ โ€ซืœื–ืžืŸโ€ฌ โ€ซืฉืžื•ื™ื™ื ื•โ€ฌ-946- โ€ซืคืจืขื•ืŸโ€ฌโ€ซืืจื•ืšโ€ฌ โ€ซืœื–ืžืŸโ€ฌ โ€ซืื—ืจื•ืชโ€ฌ โ€ซื•ื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ โ€ซื”ืœื•ื•ืื•ืชโ€ฌ(5,471)(1,681)(9,968) โ€ซื ื˜ื•โ€ฌ ,โ€ซืื—ืจื™ืโ€ฌ โ€ซืืฉืจืื™โ€ฌ โ€ซื•ืžื ื•ืชื ื™โ€ฌ โ€ซื‘ื ืงืื™ื™ืโ€ฌ โ€ซืžืชืื’ื™ื“ื™ืโ€ฌ โ€ซืงืฆืจโ€ฌ โ€ซืœื–ืžืŸโ€ฌ โ€ซืืฉืจืื™โ€ฌ4,8876,015(854) โ€ซืฉื ื‘ืขื•โ€ฌ โ€ซื ื˜ื•โ€ฌ โ€ซืžื–ื•ืžื ื™ืโ€ฌ)โ€ซ(ืฉื™ืžืฉื•โ€ฌโ€ซืœโ€ฌโ€ซืžื™ืžื•ืŸโ€ฌ โ€ซืคืขื™ืœื•ืชโ€ฌ(913)3,67831,855 โ€ซื—ื•ืฅโ€ฌ โ€ซื‘ืžื˜ื‘ืขโ€ฌ โ€ซืคืขื™ืœื•ื™ื•ืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื™ืชืจื•ืชโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซืชืจื’ื•ืโ€ฌ โ€ซื”ืคืจืฉื™โ€ฌ600(334)(1,820) ( โ€ซืขืœื™ื”โ€ฌโ€ซื™ืจื™ื“ื”โ€ฌ)โ€ซืžื–ื•ืžื ื™ืโ€ฌ โ€ซื•ืฉื•ื•ื™โ€ฌ โ€ซื‘ืžื–ื•ืžื ื™ืโ€ฌ(30,205)(8,276)27,094 โ€ซื”โ€ฌ โ€ซืœืชื—ื™ืœืชโ€ฌ โ€ซืžื–ื•ืžื ื™ืโ€ฌ โ€ซื•ืฉื•ื•ื™โ€ฌ โ€ซืžื–ื•ืžื ื™ืโ€ฌ โ€ซื™ืชืจืชโ€ฌโ€ซืชืงื•ืคื”โ€ฌ75,16048,06648,066 โ€ซื”โ€ฌ โ€ซืœืกื•ืฃโ€ฌ โ€ซืžื–ื•ืžื ื™ืโ€ฌ โ€ซื•ืฉื•ื•ื™โ€ฌ โ€ซืžื–ื•ืžื ื™ืโ€ฌ โ€ซื™ืชืจืชโ€ฌโ€ซืชืงื•ืคื”โ€ฌ44,95539,79075,160 โ€ซื‘ืžื–ื•ืžืŸโ€ฌ โ€ซื‘ื•ืฆืขื•โ€ฌ โ€ซืฉืœืโ€ฌ โ€ซืขืกืงืื•ืชโ€ฌ โ€ซืœื”ืฉืงืขื”โ€ฌ โ€ซื›ืœื•ืœื”โ€ฌ โ€ซืœื—ื‘ืจื”โ€ฌ โ€ซื”ืœื•ื•ืื”โ€ฌ โ€ซื”ืžืจืชโ€ฌ--837 โ€ซื›ืœื•ืœื”โ€ฌ โ€ซืœื—ื‘ืจื”โ€ฌ โ€ซื”ืœื•ื•ืื”โ€ฌ โ€ซืขืœโ€ฌ โ€ซื—ื•ื‘โ€ฌ โ€ซืžื—ื™ืœืชโ€ฌ--1,516 โ€ซื”ื‘ืื•ืจื™โ€ฌโ€ซืโ€ฌ.โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืžื”ื“ื•ื—ื•ืชโ€ฌ โ€ซื ืคืจื“โ€ฌ โ€ซื‘ืœืชื™โ€ฌ โ€ซื—ืœืงโ€ฌ โ€ซืžื”ื•ื•ื™ืโ€ฌ โ€ซื”ืžืฆื•ืจืคื™ืโ€ฌ
  • 19.
    โ€ซื‘ืขโ€ฌ โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ.โ€ซื—โ€ฌ"โ€ซืžโ€ฌ โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืœื“ื•ื—ื•ืชโ€ฌ โ€ซื‘ืื•ืจื™ืโ€ฌ 11 โ€ซื‘ืื•ืจโ€ฌ1:-โ€ซื›ืœืœื™โ€ฌ โ€ซืœื™ื•ืโ€ฌ โ€ซืžืชื•ืžืฆืชืชโ€ฌ โ€ซื‘ืžืชื›ื•ื ืชโ€ฌ โ€ซื ืขืจื›ื•โ€ฌ โ€ซืืœื”โ€ฌ โ€ซื›ืกืคื™ื™ืโ€ฌ โ€ซื“ื•ื—ื•ืชโ€ฌ31,โ€ซื‘ืžืจืกโ€ฌ2018โ€ซื—ื•ื“ืฉื™ืโ€ฌ โ€ซืฉืœื•ืฉื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื•ืœืชืงื•ืคื”โ€ฌ โ€ซ(ืœื”ืœืŸโ€ฌ โ€ซืชืืจื™ืšโ€ฌ โ€ซื‘ืื•ืชื•โ€ฌ โ€ซืฉื”ืกืชื™ื™ืžื”โ€ฌ-โ€ซื‘ื”ืงืฉืจโ€ฌ โ€ซืืœื”โ€ฌ โ€ซื‘ื“ื•ื—ื•ืชโ€ฌ โ€ซืœืขื™ื™ืŸโ€ฌ โ€ซื™ืฉโ€ฌ .)โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซื›ืกืคื™ื™ืโ€ฌ โ€ซื“ื•ื—ื•ืชโ€ฌ โ€ซืœื“โ€ฌโ€ซืœื™ื•ืโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืฉื ืชื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซื•ื—ื•ืชโ€ฌ31,โ€ซื‘ื“ืฆืžื‘ืจโ€ฌ2017โ€ซืชืืจื™ืšโ€ฌ โ€ซื‘ืื•ืชื•โ€ฌ โ€ซืฉื”ืกืชื™ื™ืžื”โ€ฌ โ€ซื•ืœืฉื ื”โ€ฌ โ€ซื โ€ฌ โ€ซืืฉืจโ€ฌ โ€ซื•ืœื‘ืื•ืจื™ืโ€ฌโ€ซื™โ€ฌโ€ซ(ืœื”ืœืŸโ€ฌ โ€ซืืœื™ื”ืโ€ฌ โ€ซืœื•ื•โ€ฌ-โ€ซื”ืฉื ืชื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซื”ื“ื•ื—ื•ืชโ€ฌโ€ซื”ืžืื•ื—ื“ื™ืโ€ฌ.) โ€ซืžื‘ื ืงื™ืโ€ฌ โ€ซืœื”ืœื•ื•ืื•ืชโ€ฌ โ€ซื‘ืงืฉืจโ€ฌ โ€ซืคื™ื ื ืกื™ื•ืชโ€ฌ โ€ซืžื™ื“ื”โ€ฌ โ€ซืืžื•ืชโ€ฌ โ€ซื ื›ื•ืŸโ€ฌโ€ซืœื™ื•ืโ€ฌ31โ€ซื‘ืžืจืกโ€ฌ2018โ€ซื”ืกืชื›ืโ€ฌโ€ซื”ื—ื•ื‘โ€ฌโ€ซืฉืœโ€ฌโ€ซื”ื—ื‘ืจื”โ€ฌโ€ซืœโ€ฌ-3โ€ซืชืื’ื™ื“ื™ืโ€ฌโ€ซื‘ื ืงืื™ื™ืโ€ฌโ€ซื‘ื™ืฉืจืืœโ€ฌโ€ซืœืกืšโ€ฌโ€ซืฉืœโ€ฌโ€ซื›โ€ฌ-271 โ€ซืžื™ืœื™ื•ื ื™โ€ฌโ€ซืฉโ€ฌโ€ซ"ื—โ€ฌโ€ซืฉื‘ื’ื™ื ื•โ€ฌโ€ซื”ืชื—ื™ื™ื‘ื”โ€ฌโ€ซื”ื—ื‘ืจื”โ€ฌโ€ซืœืขืžื™ื“ื”โ€ฌโ€ซื‘ืืžื•ืชโ€ฌโ€ซืžื™ื“ื”โ€ฌโ€ซืคื™ื ื ืกื™ื•ืชโ€ฌโ€ซื›ืžืคื•ืจื˜โ€ฌโ€ซืœื”ืœืŸโ€ฌ.โ€ซืกืšโ€ฌโ€ซืฉืœโ€ฌโ€ซื›โ€ฌ-225 โ€ซืžื™ืœื™ื•ื ื™โ€ฌโ€ซืฉโ€ฌโ€ซ"ื—โ€ฌโ€ซืžืชื•ืšโ€ฌโ€ซื”ื—ื•ื‘โ€ฌโ€ซื”ื™ื ื•โ€ฌโ€ซื—ื•ื‘โ€ฌโ€ซืœื–ืžืŸโ€ฌโ€ซืงืฆืจโ€ฌ. โ€ซืœื”ืœืŸโ€ฌโ€ซืœื™ื•ืโ€ฌ โ€ซื ื›ื•ืŸโ€ฌ โ€ซื‘ื”ืŸโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืขืžื™ื“ืชโ€ฌ โ€ซื•ืขืžื™ื“ืช/ืื™โ€ฌ โ€ซื”ืืžื•ืจื•ืชโ€ฌ โ€ซื”ืžื™ื“ื”โ€ฌ โ€ซืืžื•ืชโ€ฌ โ€ซืคื™ืจื•ื˜โ€ฌ31โ€ซื‘ืžืจืกโ€ฌ2018โ€ซ(ืœื”ืœืŸโ€ฌ- "โ€ซืืžื•ืชโ€ฌโ€ซื”ืžื™ื“ื”โ€ฌโ€ซื”ืžืงื•ืจื™ื•ืชโ€ฌ: )" 1.โ€ซืฉืœโ€ฌ โ€ซืžืกืšโ€ฌ โ€ซื™ืคื—ืชโ€ฌ โ€ซืœืโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืขืฆืžื™โ€ฌ โ€ซื”ื”ื•ืŸโ€ฌ150,000โ€ซืโ€ฌโ€ซืœืคื™โ€ฌโ€ซืœื™ื•ืโ€ฌ โ€ซ(ื ื›ื•ืŸโ€ฌ .โ€ซืฉ"ื—โ€ฌ31/03/2018โ€“200,294 .)โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌ 2.โ€ซืžโ€ฌ โ€ซื™ืคื—ืชโ€ฌ โ€ซืœืโ€ฌ โ€ซืœืžืื–ืŸโ€ฌ โ€ซื”ื”ื•ืŸโ€ฌ โ€ซื™ื—ืกโ€ฌ-25%โ€ซืœื™ื•ืโ€ฌ โ€ซ(ื ื›ื•ืŸโ€ฌ .31/03/2018โ€“29.1%.) 3.โ€ซื‘ื ื™ื›ื•ื™โ€ฌ ,โ€ซืžืื–ื ื™ื•ืชโ€ฌ โ€ซื”ื—ื•ืฅโ€ฌ โ€ซื”ืžื™ืžื•ื ื™ื•ืชโ€ฌ โ€ซื”ื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ โ€ซื‘ืฆื™ืจื•ืฃโ€ฌ โ€ซื”ืžื™ืžื•ื ื™ื•ืชโ€ฌ โ€ซื”ื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ โ€ซื‘ื™ืŸโ€ฌ โ€ซื”ื™ื—ืกโ€ฌ โ€ซืคื™ื ื โ€ฌ โ€ซื ื›ืกื™ืโ€ฌโ€ซืขืœโ€ฌ ,โ€ซืขืชโ€ฌ โ€ซื‘ื›ืœโ€ฌ ,โ€ซื™ืขืœื”โ€ฌ โ€ซืœืโ€ฌ โ€ซื”ืขืฆืžื™โ€ฌ โ€ซื”ื”ื•ืŸโ€ฌ โ€ซืœื‘ื™ืŸโ€ฌ ,โ€ซืกื™ื™ืโ€ฌ3โ€ซืœื™ื•ืโ€ฌ โ€ซ(ื ื›ื•ืŸโ€ฌ .31/03/2018-1.74.) 4.โ€ซื™ื—ืกโ€ฌEBITDAโ€ซืžโ€ฌ โ€ซืฉื”ื™ืโ€ฌ โ€ซืขืชโ€ฌ โ€ซื‘ื›ืœโ€ฌ โ€ซื™ืคื—ืชโ€ฌ โ€ซืœืโ€ฌ โ€ซืจื™ื‘ื™ืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซืฉื•ื˜ืคื•ืชโ€ฌ โ€ซืœื—ืœื•ื™ื•ืชโ€ฌ-2โ€ซืœื™ื•ืโ€ฌ โ€ซ(ื ื›ื•ืŸโ€ฌ .31/03/2018 -2.11) 5.โ€ซืฉโ€ฌโ€ซื™โ€ฌโ€ซื™ืขืœื”โ€ฌ โ€ซืœืโ€ฌ โ€ซื”ืชืคืขื•ืœื™โ€ฌ โ€ซื”ื—ื•ื–ืจโ€ฌ โ€ซื”ื”ื•ืŸโ€ฌ โ€ซืžืชื•ืšโ€ฌ โ€ซื”ืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซื”ื ื›ืกื™ืโ€ฌ โ€ซื‘ื ื™ื›ื•ื™โ€ฌ โ€ซื”ืžื™ืžื•ื ื™ื•ืชโ€ฌ โ€ซื”ื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ โ€ซืขื•ืจโ€ฌ, โ€ซืขืœโ€ฌ ,โ€ซืขืชโ€ฌ โ€ซื‘ื›ืœโ€ฌ85%โ€ซืœื™ื•ืโ€ฌ โ€ซ(ื ื›ื•ืŸโ€ฌ .31/03/2018โ€“75.75%.) โ€ซื ื›ื•ืŸโ€ฌโ€ซืœื™ื•ืโ€ฌ31โ€ซื‘ืžืจโ€ฌโ€ซืกโ€ฌ2017โ€ซืžโ€ฌ โ€ซื‘ืืžื•ืชโ€ฌ โ€ซืขืžื“ื”โ€ฌ โ€ซืœืโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌโ€ซืžืกืคืจโ€ฌ โ€ซื™ื“ื”โ€ฌ2,4โ€ซื•โ€ฌ-5โ€ซืœืขื™ืœโ€ฌ โ€ซื”ืืžื•ืจื•ืชโ€ฌ.โ€ซื–ื•โ€ฌ โ€ซื”ืคืจื”โ€ฌ โ€ซื”ื‘ื ืงืื™ื™ืโ€ฌ โ€ซื”ืชืื’ื™ื“ื™ืโ€ฌ โ€ซื“ืจื™ืฉืชโ€ฌ โ€ซืœืคื™โ€ฌ โ€ซืžื™ื™ื“ื™โ€ฌ โ€ซืœืคื™ืจืขื•ืŸโ€ฌ โ€ซื”ื”ืœื•ื•ืื•ืชโ€ฌ โ€ซืœื”ืขืžื“ืชโ€ฌ โ€ซืขื™ืœื”โ€ฌ โ€ซื”ื™ื•ื•ืชื”โ€ฌ. โ€ซืชื•ื›ื ื™ื•ืชโ€ฌโ€ซื›ืืžื•ืจโ€ฌ โ€ซื”ืžื™ืžื•ืŸโ€ฌ โ€ซื‘ื”ืกื›ืžื™โ€ฌ โ€ซืฉื ืงื‘ืขื•โ€ฌ โ€ซื”ืคื™ื ื ืกื™ื•ืชโ€ฌ โ€ซื”ืžื™ื“ื”โ€ฌ โ€ซื‘ืืžื•ืชโ€ฌ โ€ซืขืžื™ื“ื”โ€ฌ โ€ซืขืโ€ฌ โ€ซื‘ืงืฉืจโ€ฌ โ€ซื”ื”ื ื”ืœื”โ€ฌ .โ€ซื”ืขืกืงื™โ€ฌ โ€ซื•ื”ืžื™ืงื•ื“โ€ฌ โ€ซื”ืฆืคื•ื™โ€ฌ โ€ซื”ืคืขื™ืœื•ืชโ€ฌ โ€ซืœื”ื™ืงืฃโ€ฌ โ€ซื”ื”ื•ืฆืื•ืชโ€ฌ โ€ซืžื‘ื ื”โ€ฌ โ€ซื•ื”ืชืืžืชโ€ฌ โ€ซื”ื—ื•ื‘โ€ฌ โ€ซื”ื™ืงืฃโ€ฌ โ€ซื”ืงื˜ื ืชโ€ฌ โ€ซื›ื•ืœืœื•ืชโ€ฌ โ€ซืขืโ€ฌ โ€ซืœื”ืชืงืฉืจื•ื™ื•ืชื™ื”โ€ฌ โ€ซื‘ื”ืชืืโ€ฌ โ€ซื”ืคื™ื ื ืกื™ื•ืชโ€ฌ โ€ซื”ืžื™ื“ื”โ€ฌ โ€ซื‘ืืžื•ืชโ€ฌ โ€ซื•ืชืขืžื•ื“โ€ฌ โ€ซืชืžืฉื™ืšโ€ฌ โ€ซื›ื™โ€ฌ โ€ซืฆื•ืคื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซื”ื ื”ืœืชโ€ฌ .โ€ซื”ื‘ื ืงืื™ื™ืโ€ฌ โ€ซื”ืชืื’ื™ื“ื™ืโ€ฌ โ€ซื‘ืื•ืจโ€ฌ2:-โ€ซื”ื—ืฉื‘ื•ื ืื™ืชโ€ฌ โ€ซื”ืžื“ื™ื ื™ื•ืชโ€ฌ โ€ซืขื™ืงืจื™โ€ฌ โ€ซืโ€ฌ.โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซื”ื“ื•ื—ื•ืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืขืจื™ื›ื”โ€ฌ โ€ซืžืชื›ื•ื ืชโ€ฌ โ€ซืœโ€ฌ โ€ซื‘ื”ืชืืโ€ฌ โ€ซืขืจื•ื›ื™ืโ€ฌ โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซื”ื“ื•ื—ื•ืชโ€ฌโ€ซื‘ื™ื ืœืื•ืžื™โ€ฌ โ€ซื—ืฉื‘ื•ื ืื•ืชโ€ฌ โ€ซืชืงืŸโ€ฌ34-โ€ซ"ื“ื™ื•ื•ื—โ€ฌ โ€ซืขืจืšโ€ฌ โ€ซื ื™ื™ืจื•ืชโ€ฌ โ€ซืชืงื ื•ืชโ€ฌ โ€ซืฉืœโ€ฌ 'โ€ซื“โ€ฌ โ€ซืคืจืงโ€ฌ โ€ซืœืคื™โ€ฌ โ€ซื”ื’ื™ืœื•ื™โ€ฌ โ€ซืœื”ื•ืจืื•ืชโ€ฌ โ€ซื‘ื”ืชืืโ€ฌ โ€ซื•ื›ืŸโ€ฌ ,"โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซืœืชืงื•ืคื•ืชโ€ฌ โ€ซื›ืกืคื™โ€ฌ โ€ซ(ื“ื•ื—ื•ืชโ€ฌโ€ซื”ืชืฉ"ืœโ€ฌ ,)โ€ซื•ืžื™ื“ื™ื™ืโ€ฌ โ€ซืชืงื•ืคืชื™ื™ืโ€ฌ-1970. โ€ซืœื–ื•โ€ฌ โ€ซืขืงื‘ื™ืชโ€ฌ โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซื”ื“ื•ื—ื•ืชโ€ฌ โ€ซื‘ืขืจื™ื›ืชโ€ฌ โ€ซื™ื•ืฉืžื”โ€ฌ โ€ซืืฉืจโ€ฌ โ€ซื”ื—ืฉื‘ื•ื ืื™ืชโ€ฌ โ€ซื”ืžื“ื™ื ื™ื•ืชโ€ฌ :โ€ซืœื”ืœืŸโ€ฌ โ€ซื”ืืžื•ืจโ€ฌ โ€ซืœืžืขื˜โ€ฌ ,โ€ซื”ืžืื•ื—ื“ื™ืโ€ฌ โ€ซื”ืฉื ืชื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซื”ื“ื•ื—ื•ืชโ€ฌ โ€ซื‘ืขืจื™ื›ืชโ€ฌ โ€ซืฉื™ื•ืฉืžื”โ€ฌ 1.โ€ซืœืงื•ื—ื•ืชโ€ฌ โ€ซืขืโ€ฌ โ€ซืžื—ื•ื–ื™ืโ€ฌ โ€ซื”ื›ื ืกื•ืชโ€ฌ โ€ซื‘ื‘ืื•ืจโ€ฌ โ€ซื›ืžืคื•ืจื˜โ€ฌ2'โ€ซื“โ€ฌ1โ€ซื‘โ€ฌ โ€ซื›ืกืคื™โ€ฌ โ€ซื“ื™ื•ื•ื—โ€ฌ โ€ซืชืงืŸโ€ฌ โ€ซืฉืœโ€ฌ โ€ซืœืจืืฉื•ื ื”โ€ฌ โ€ซื™ื™ืฉื•ืโ€ฌ โ€ซื‘ื“ื‘ืจโ€ฌโ€ซืžืกืคืจโ€ฌ โ€ซื™ื ืœืื•ืžื™โ€ฌ15โ€“โ€ซื”ื›ื ืกื•ืชโ€ฌ โ€ซืขืโ€ฌ โ€ซืœืžืคืจืขโ€ฌ โ€ซื”ืชืงืŸโ€ฌ โ€ซื”ื•ืจืื•ืชโ€ฌ โ€ซืืชโ€ฌ โ€ซืœื™ื™ืฉืโ€ฌ โ€ซื‘ื—ืจื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ ,)"โ€ซ"ื”ืชืงืŸโ€ฌ โ€ซ(ืœื”ืœืŸโ€ฌ โ€ซืœืงื•ื—ื•ืชโ€ฌ โ€ซืขืโ€ฌ โ€ซืžื—ื•ื–ื™ืโ€ฌ .โ€ซื”ืฉื•ื•ืื”โ€ฌ โ€ซืžืกืคืจื™โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืžื—ื“ืฉโ€ฌ โ€ซื”ืฆื’ื”โ€ฌ โ€ซื•ืœืœืโ€ฌ โ€ซื”ืงืœื•ืชโ€ฌ
  • 20.
    โ€ซื‘ืขโ€ฌ โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ.โ€ซื—โ€ฌ"โ€ซืžโ€ฌ โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืœื“ื•ื—ื•ืชโ€ฌ โ€ซื‘ืื•ืจื™ืโ€ฌ 12 โ€ซื‘ืื•ืจโ€ฌ2:-โ€ซืขื™ืงืจื™โ€ฌโ€ซื”ืžื“ื™ื ื™ื•ืชโ€ฌโ€ซื”ื—ืฉื‘ื•ื ืื™ืชโ€ฌ)โ€ซ(ื”ืžืฉืšโ€ฌ โ€ซืœื™ื•ืโ€ฌ โ€ซืขื“โ€ฌ โ€ซืฉื™ื•ืฉืžื”โ€ฌ โ€ซื”ื—ืฉื‘ื•ื ืื™ืชโ€ฌ โ€ซื”ืžื“ื™ื ื™ื•ืชโ€ฌ โ€ซื‘ื“ื‘ืจโ€ฌ31,โ€ซื‘ื“ืฆืžื‘ืจโ€ฌ2017โ€ซื‘ื”ื›ื ืกื”โ€ฌ โ€ซื”ื”ื›ืจื”โ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌโ€“โ€ซืจืื”โ€ฌ โ€ซืกืขื™ืคื™ืโ€ฌ'โ€ซื›ื•โ€ฌโ€ซื‘ื‘ื™ืื•ืจโ€ฌ2.โ€ซื”ืžืื•ื—ื“ื™ืโ€ฌ โ€ซื”ืฉื ืชื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืœื“ื•ื—ื•ืชโ€ฌ โ€ซืžื™ื•ืโ€ฌ โ€ซื”ื—ืœโ€ฌ โ€ซืฉืžื™ื•ืฉืžืชโ€ฌ โ€ซื”ื—ืฉื‘ื•ื ืื™ืชโ€ฌ โ€ซื”ืžื“ื™ื ื™ื•ืชโ€ฌ1,โ€ซื‘ื™ื ื•ืืจโ€ฌ2018โ€ซื”ื™ื ื”โ€ฌ โ€ซื‘ื”ื›ื ืกื”โ€ฌ โ€ซื”ื›ืจื”โ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ :โ€ซื›ื“ืœืงืžืŸโ€ฌ โ€ซืโ€ฌ.โ€ซื‘ื”ื›ื ืกื”โ€ฌ โ€ซื”ื›ืจื”โ€ฌ โ€ซื”ื›ื ืกื•โ€ฌ ,โ€ซืœืชืงืŸโ€ฌ โ€ซื‘ื”ืชืืโ€ฌโ€ซืื•โ€ฌ โ€ซื‘ื ื›ืกโ€ฌ โ€ซื”ืฉืœื™ื˜ื”โ€ฌ โ€ซื›ืืฉืจโ€ฌ โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซื‘ืจื•ื•ื—โ€ฌ โ€ซืžื•ื›ืจื•ืชโ€ฌ โ€ซืœืงื•ื—ื•ืชโ€ฌ โ€ซืขืโ€ฌ โ€ซืžื—ื•ื–ื™ืโ€ฌ โ€ซืชโ€ฌ โ€ซืœื”ืชืงื‘ืœโ€ฌ โ€ซืฉืฆืคื•ื™ื”โ€ฌ โ€ซื”ืชืžื•ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซืฉื•ื•ื™โ€ฌ โ€ซืœืคื™โ€ฌ โ€ซื•ืžื•ื›ืจืชโ€ฌ โ€ซื ืžื“ื“ืชโ€ฌ โ€ซื”ื›ื ืกื”โ€ฌ .โ€ซืœืœืงื•ื—โ€ฌ โ€ซืžื•ืขื‘ืจื•ืชโ€ฌ โ€ซื‘ืฉื™ืจื•ืชโ€ฌ โ€ซื”ื›ื ืกื”โ€ฌ .)โ€ซืžืกื™ืโ€ฌ โ€ซ(ื›ื’ื•ืŸโ€ฌ โ€ซืฉืœื™ืฉื™ื™ืโ€ฌ โ€ซืฆื“ื“ื™ืโ€ฌ โ€ซืœื˜ื•ื‘ืชโ€ฌ โ€ซืฉื ื’ื‘ื•โ€ฌ โ€ซื”ืกื›ื•ืžื™ืโ€ฌ โ€ซื‘ื ื™ื›ื•ื™โ€ฌ ,โ€ซื”ื—ื•ื–ื”โ€ฌ โ€ซืœืชื ืื™โ€ฌ โ€ซื‘ื”ืชืืโ€ฌ โ€ซืฉื”ื”โ€ฌ โ€ซืฉืฆืคื•ื™โ€ฌ โ€ซืœืžื™ื“ื”โ€ฌ โ€ซืขื“โ€ฌ โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซื‘ืจื•ื•ื—โ€ฌ โ€ซืžื•ื›ืจืชโ€ฌโ€ซื”ื”ื›ื ืกื”โ€ฌ โ€ซื•ื›ืŸโ€ฌ ,โ€ซืœื—ื‘ืจื”โ€ฌ โ€ซื™ื–ืจืžื•โ€ฌ โ€ซื”ื›ืœื›ืœื™ื•ืชโ€ฌ โ€ซื˜ื‘ื•ืชโ€ฌ .โ€ซืžื”ื™ืžื ื”โ€ฌ โ€ซืœืžื“ื™ื“ื”โ€ฌ โ€ซื ื™ืชื ื•ืชโ€ฌ ,โ€ซืจืœื•ื•ื ื˜ื™โ€ฌ โ€ซืืโ€ฌ ,โ€ซื•ื”ืขืœื•ื™ื•ืชโ€ฌ โ€ซืื•โ€ฌ โ€ซืขื™ืงืจื™โ€ฌ โ€ซื›ืกืคืงโ€ฌ โ€ซืคื•ืขืœืชโ€ฌ โ€ซื”ื™ืโ€ฌ โ€ซื”ืืโ€ฌ โ€ซื‘ื•ื—ื ืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ ,โ€ซืœืงื•ื—ื•ืชโ€ฌ โ€ซืขืโ€ฌ โ€ซืžื—ื•ื–ื™ืโ€ฌ โ€ซื”ื”ื›ื ืกื”โ€ฌ โ€ซืกื›ื•ืโ€ฌ โ€ซื‘ืงื‘ื™ืขืชโ€ฌ โ€ซื˜ืจืโ€ฌ โ€ซืฉื”ื•ื‘ื˜ื—โ€ฌ โ€ซื‘ืฉื™ืจื•ืชโ€ฌ โ€ซืื•โ€ฌ โ€ซื‘ืกื—ื•ืจื”โ€ฌ โ€ซืฉื•ืœื˜ืชโ€ฌ โ€ซื”ื™ืโ€ฌ โ€ซื›ืืฉืจโ€ฌ โ€ซืขื™ืงืจื™โ€ฌ โ€ซืกืคืงโ€ฌ โ€ซื”ื™ืโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ .โ€ซื‘ื—ื•ื–ื”โ€ฌ โ€ซื›ืกื•ื›ืŸโ€ฌ โ€ซื‘ืžืงืจโ€ฌ .โ€ซืœืœืงื•ื—โ€ฌ โ€ซื”ืขื‘ืจืชื•โ€ฌโ€ซื‘ืžืงืจื™ืโ€ฌ .โ€ซื”ืชืžื•ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื‘ืจื•ื˜ื•โ€ฌ โ€ซื‘ืกื›ื•ืโ€ฌ โ€ซื‘ื”ื›ื ืกื•ืชโ€ฌ โ€ซืžื›ื™ืจื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ ,โ€ซืืœื”โ€ฌ โ€ซื™ืโ€ฌ โ€ซื”ืกื›ื•ืžื™ืโ€ฌ โ€ซื ื™ื›ื•ื™โ€ฌ โ€ซืœืื—ืจโ€ฌ ,โ€ซื ื˜ื•โ€ฌ โ€ซื‘ืกื›ื•ืโ€ฌ โ€ซื‘ื”ื›ื ืกื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืžื›ื™ืจื”โ€ฌ ,โ€ซื›ืกื•ื›ืŸโ€ฌ โ€ซืคื•ืขืœืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซื‘ื”ืโ€ฌ .โ€ซื”ืขื™ืงืจื™โ€ฌ โ€ซืœืกืคืงโ€ฌ โ€ซื”ืžื’ื™ืขื™ืโ€ฌ โ€ซื‘โ€ฌ.โ€ซืกื—ื•ืจื•ืชโ€ฌ โ€ซืžืžื›ื™ืจืชโ€ฌ โ€ซื”ื›ื ืกื•ืชโ€ฌ โ€ซื”ืฉืœื™ื˜ื”โ€ฌ โ€ซื”ืขื‘ืจืชโ€ฌ โ€ซืขืโ€ฌ ,โ€ซื–ืžืŸโ€ฌ โ€ซื‘ื ืงื•ื“ืชโ€ฌ โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซื‘ืจื•ื•ื—โ€ฌ โ€ซืžื•ื›ืจื•ืชโ€ฌ โ€ซืกื—ื•ืจื•ืชโ€ฌ โ€ซืžืžื›ื™ืจืชโ€ฌ โ€ซื”ื›ื ืกื•ืชโ€ฌ โ€ซื”ืกื—โ€ฌ โ€ซืขืœโ€ฌโ€ซื”ืกื—ื•ืจื”โ€ฌ โ€ซืžืกื™ืจืชโ€ฌ โ€ซื‘ืžื•ืขื“โ€ฌ โ€ซืžื•ืขื‘ืจืชโ€ฌ โ€ซื”ืฉืœื™ื˜ื”โ€ฌ โ€ซื›ืœืœโ€ฌ โ€ซื‘ื“ืจืšโ€ฌ .โ€ซืœืœืงื•ื—โ€ฌ โ€ซื”ื ืžื›ืจื•ืชโ€ฌ โ€ซื•ืจื•ืชโ€ฌ .โ€ซืœืœืงื•ื—โ€ฌ โ€ซื’โ€ฌ.โ€ซืฉื™ืจื•ืชื™ืโ€ฌ โ€ซืžืžืชืŸโ€ฌ โ€ซื”ื›ื ืกื•ืชโ€ฌ โ€ซื•ืฆื•ืจืšโ€ฌ โ€ซืžืงื‘ืœโ€ฌ โ€ซื”ืœืงื•ื—โ€ฌ โ€ซื‘ื”โ€ฌ โ€ซื”ืชืงื•ืคื”โ€ฌ โ€ซืคื ื™โ€ฌ โ€ซืขืœโ€ฌ ,โ€ซื–ืžืŸโ€ฌ โ€ซืœืื•ืจืšโ€ฌ โ€ซืžื•ื›ืจื•ืชโ€ฌ โ€ซืฉื™ืจื•ืชื™ืโ€ฌ โ€ซืžืžืชืŸโ€ฌ โ€ซื”ื›ื ืกื•ืชโ€ฌ โ€ซืœืชืงื•ืคื•ืชโ€ฌ โ€ซื‘ื”ืชืืโ€ฌ โ€ซืžื•ื›ืจื•ืชโ€ฌ โ€ซื”ื”ื›ื ืกื•ืชโ€ฌ .โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซื‘ื™ืฆื•ืขื™โ€ฌ โ€ซื™ื“ื™โ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ืžื•ืคืงื•ืชโ€ฌ โ€ซื”ื”ื˜ื‘ื•ืชโ€ฌ โ€ซืืชโ€ฌ โ€ซืœืชื ืื™โ€ฌ โ€ซื‘ื”ืชืืโ€ฌ โ€ซืžืœืงื•ื—ื•ืชื™ื”โ€ฌ โ€ซืชืฉืœื•ืโ€ฌ โ€ซื’ื•ื‘ื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ .โ€ซื”ืฉื™ืจื•ืชื™ืโ€ฌ โ€ซืกื•ืคืงื•โ€ฌ โ€ซืฉื‘ื”ืŸโ€ฌ โ€ซื”ื“ื™ื•ื•ื—โ€ฌ โ€ซื™ื›ื•โ€ฌ โ€ซื”ืชืฉืœื•ืžื™ืโ€ฌ โ€ซื›ืืฉืจโ€ฌ ,โ€ซืกืคืฆื™ืคื™ื™ืโ€ฌ โ€ซื‘ื”ืกื›ืžื™ืโ€ฌ โ€ซืฉืกื•ื›ืžื•โ€ฌ โ€ซื”ืชืฉืœื•ืโ€ฌโ€ซืชืงื•ืคืชโ€ฌ โ€ซื˜ืจื•ืโ€ฌ โ€ซืœื”ื™ื•ืชโ€ฌ โ€ซืœื™ืโ€ฌ โ€ซืื•โ€ฌ โ€ซื‘ื ื›ืกโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืžื›ื™ืจื”โ€ฌ โ€ซื•ื‘ื”ืชืืโ€ฌ ,โ€ซื”ืฉื™ืจื•ืชโ€ฌ โ€ซืžืชืŸโ€ฌ โ€ซืชืงื•ืคืชโ€ฌ โ€ซืœืื—ืจโ€ฌ โ€ซืื•โ€ฌ โ€ซื”ืฉื™ืจื•ืชโ€ฌ โ€ซืžืชืŸโ€ฌ .โ€ซื”ืœืงื•ื—โ€ฌ โ€ซืขืโ€ฌ โ€ซื”ื—ื•ื–ื”โ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซื‘ื”ืชื—ื™ื™ื‘ื•ืชโ€ฌ โ€ซืžื›ื™ืจื”โ€ฌ โ€ซื›ืŸโ€ฌ โ€ซื•ืขืœโ€ฌ โ€ซื›ืกื•ื›ืŸโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืคื•ืขืœืชโ€ฌ โ€ซื•ืื—ื–ืงื”โ€ฌ โ€ซื ื™ื”ื•ืœโ€ฌ โ€ซืฉื™ืจื•ืชื™โ€ฌ โ€ซืœืžืชืŸโ€ฌ โ€ซืžื”ื—ื•ื–ื™ืโ€ฌ โ€ซื‘ื—ืœืงโ€ฌ โ€ซื ื™โ€ฌ โ€ซืœืื—ืจโ€ฌ ,โ€ซื”ื—ื•ื–ื”โ€ฌ โ€ซืžื‘ื™ืฆื•ืขโ€ฌ โ€ซื”ืžืชืงื‘ืœืชโ€ฌ โ€ซื ื˜ื•โ€ฌ โ€ซืชืžื•ืจื”โ€ฌ โ€ซื‘ื’ื•ื‘ื”โ€ฌ โ€ซืืœื”โ€ฌ โ€ซื—ื•ื–ื™ืโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซื‘ื”ื›ื ืกื•ืชโ€ฌโ€ซื›ื•ื™โ€ฌ .โ€ซื”ืขื™ืงืจื™โ€ฌ โ€ซืœืกืคืงโ€ฌ โ€ซื”ืžื’ื™ืขื™ืโ€ฌ โ€ซื”ืกื›ื•ืžื™ืโ€ฌ โ€ซื“โ€ฌ.โ€ซืžืฉืชื ื”โ€ฌ โ€ซืชืžื•ืจื”โ€ฌ โ€ซื”ืคืขืœืชโ€ฌ โ€ซื‘ืขืชโ€ฌ .โ€ซืœืงื•ื—โ€ฌ โ€ซืขืโ€ฌ โ€ซื—ื•ื–ื”โ€ฌ โ€ซืœื›ืœโ€ฌ โ€ซื‘ื ืคืจื“โ€ฌ โ€ซื”ืขืกืงื”โ€ฌ โ€ซืžื—ื™ืจโ€ฌ โ€ซืืชโ€ฌ โ€ซืœืงื‘ื•ืขโ€ฌ โ€ซื ื“ืจืฉืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซื‘ื”ืชื—ืฉื‘โ€ฌ ,โ€ซื‘ื—ื•ื–ื”โ€ฌ โ€ซืžืฉืชื ื”โ€ฌ โ€ซืชืžื•ืจื”โ€ฌ โ€ซื›ืœโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื”ืฉืคืขื”โ€ฌ โ€ซืืชโ€ฌ โ€ซืžืขืจื™ื›ื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ ,โ€ซื–ื”โ€ฌ โ€ซื“ืขืชโ€ฌ โ€ซืฉื™ืงื•ืœโ€ฌ ( โ€ซืฉื™ื ื•ื™ื™ืโ€ฌ ,โ€ซืงื ืกื•ืชโ€ฌ ,โ€ซื‘ื”ื ื—ื•ืชโ€ฌVARIATIONSโ€ซื‘ืงื‘ื™โ€ฌ .โ€ซื‘ืžื–ื•ืžืŸโ€ฌ โ€ซืฉืœืโ€ฌ โ€ซืชืžื•ืจื”โ€ฌ โ€ซื•ื›ืŸโ€ฌ โ€ซืชื‘ื™ืขื•ืชโ€ฌ ,)โ€ซืขืชโ€ฌ โ€ซื”ืกื‘ื™ืจโ€ฌ โ€ซ"ื”ืกื›ื•ืโ€ฌ โ€ซื‘ืฉื™ื˜ืชโ€ฌ โ€ซื›ืœืœโ€ฌ โ€ซื‘ื“ืจืšโ€ฌ โ€ซืžืฉืชืžืฉืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ ,โ€ซื”ืžืฉืชื ื”โ€ฌ โ€ซื”ืชืžื•ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื”ืฉืคืขื”โ€ฌ โ€ซื”ืกื‘ื™ืจโ€ฌ โ€ซืฉื”ื•ืโ€ฌ โ€ซื”ื™ื—ื™ื“โ€ฌ โ€ซื‘ืกื›ื•ืโ€ฌ โ€ซื‘ื”ืชื—ืฉื‘โ€ฌ โ€ซื ืงื‘ืขโ€ฌ โ€ซื”ืขืกืงื”โ€ฌ โ€ซืžื—ื™ืจโ€ฌ โ€ซืœืคื™ื”โ€ฌ ,โ€ซื‘ืชืงืŸโ€ฌ โ€ซื”ืžืฆื•ื™ื ืชโ€ฌ "โ€ซื‘ื™ื•ืชืจโ€ฌ โ€ซืชืžื•ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืกื›ื•ืžื™ืโ€ฌ โ€ซื›ื•ืœืœืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ . โ€ซื‘ื—ื•ื–ื”โ€ฌ โ€ซืืคืฉืจื™ื™ืโ€ฌ โ€ซืชืžื•ืจื”โ€ฌ โ€ซืกื›ื•ืžื™โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื‘ืชื—ื•ืโ€ฌ โ€ซื‘ื™ื•ืชืจโ€ฌ โ€ซืžืฉืžืขื•ืชื™โ€ฌ โ€ซืฉื‘ื™ื˜ื•ืœโ€ฌ โ€ซื’ื‘ื•ื”ื”โ€ฌ โ€ซื‘ืจืžื”โ€ฌ โ€ซืฆืคื•ื™โ€ฌ โ€ซืืโ€ฌ โ€ซืจืงโ€ฌ ,โ€ซืžืฉืชื ื”โ€ฌโ€ซืœืโ€ฌ โ€ซืฉื”ื•ื›ืจื•โ€ฌ โ€ซื”ื”ื›ื ืกื•ืชโ€ฌ โ€ซื‘ืกื›ื•ืโ€ฌ .โ€ซืžื›ืŸโ€ฌ โ€ซืœืื—ืจโ€ฌ โ€ซืชืชื‘ืจืจโ€ฌ โ€ซื”ืชืžื•ืจื”โ€ฌ โ€ซืœื”ืฉืชื ื•ืชโ€ฌ โ€ซื”ืงืฉื•ืจื”โ€ฌ โ€ซื”ื•ื“ืื•ืชโ€ฌ โ€ซืื™โ€ฌ โ€ซื›ืืฉืจโ€ฌ โ€ซื™ืชืจื—ืฉโ€ฌ
  • 21.
    โ€ซื‘ืขโ€ฌ โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ.โ€ซื—โ€ฌ"โ€ซืžโ€ฌ โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืœื“ื•ื—ื•ืชโ€ฌ โ€ซื‘ืื•ืจื™ืโ€ฌ 13 โ€ซื‘โ€ฌโ€ซืื•ืจโ€ฌ2:-โ€ซื”ื—ืฉื‘ื•ื ืื™ืชโ€ฌ โ€ซื”ืžื“ื™ื ื™ื•ืชโ€ฌ โ€ซืขื™ืงืจื™โ€ฌ)โ€ซ(ื”ืžืฉืšโ€ฌ โ€ซื”โ€ฌ.โ€ซื—ื•ื–ื”โ€ฌ โ€ซื”ืฉื’ืชโ€ฌ โ€ซืขืœื•ื™ื•ืชโ€ฌ โ€ซืชื•ืกืคืชื™ื•ืชโ€ฌ โ€ซื‘ืขืœื•ื™ื•ืชโ€ฌ โ€ซื ื•ืฉืืชโ€ฌ โ€ซื”ื™ืโ€ฌ โ€ซืœืงื•ื—ื•ืชื™ื”โ€ฌ โ€ซืขืโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืžื”ื—ื•ื–ื™ืโ€ฌ โ€ซื—ืœืงโ€ฌ โ€ซื”ืฉื’ืชโ€ฌ โ€ซืขื‘ื•ืจโ€ฌ โ€ซืžื•ื›ืจื ื™ืโ€ฌ โ€ซืขืžืœื•ืชโ€ฌ โ€ซ(ืœืžืฉืœโ€ฌ โ€ซื”ื—ื•ื–ื”โ€ฌ โ€ซืœื”ืฉื’ืชโ€ฌ.)โ€ซืžื—ื™ื™ื‘ืชโ€ฌ โ€ซืžื›ื™ืจื”โ€ฌ โ€ซืขืกืงืชโ€ฌ โ€ซื‘ื‘ื™ืฆื•ืขโ€ฌ โ€ซื”ืžื•ืชื ื•ืชโ€ฌ โ€ซืืโ€ฌ โ€ซืœื”โ€ฌ โ€ซืžืชื”ื•ื•ืชโ€ฌ โ€ซื”ื™ื•โ€ฌ โ€ซื•ืฉืœืโ€ฌ โ€ซื”ืœืงื•ื—โ€ฌ โ€ซืขืโ€ฌ โ€ซื”ื—ื•ื–ื”โ€ฌ โ€ซืืชโ€ฌ โ€ซืœื”ืฉื™ื’โ€ฌ โ€ซืžื ืชโ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ืชื”ื•ื•โ€ฌ โ€ซืืฉืจโ€ฌ โ€ซืขืœื•ื™ื•ืชโ€ฌ โ€ซื‘ืกื™ืกโ€ฌ โ€ซืขืœโ€ฌ โ€ซื•ืžื•ืคื—ืชื•ืชโ€ฌ โ€ซื›ื ื›ืกโ€ฌ โ€ซืžื•ื›ืจื•ืชโ€ฌ ,โ€ซืœื”ืฉื™ื‘ืŸโ€ฌ โ€ซืžืฆืคื”โ€ฌ โ€ซื•ืฉื”ื—ื‘ืจื”โ€ฌ โ€ซืžื•ืฉื’โ€ฌ โ€ซื”ื™ื”โ€ฌ โ€ซืœืโ€ฌ โ€ซื”ื—ื•ื–ื”โ€ฌ .โ€ซื”ืกืคืฆื™ืคื™โ€ฌ โ€ซื”ื—ื•ื–ื”โ€ฌ โ€ซื‘ืžืกื’ืจืชโ€ฌ โ€ซืฉืกื•ืคืงื•โ€ฌ โ€ซื”ืฉื™ืจื•ืชื™ืโ€ฌ โ€ซืžืชืŸโ€ฌ โ€ซืขืโ€ฌ โ€ซืขืงื‘ื™โ€ฌ โ€ซืฉื”ื•ืโ€ฌ โ€ซืฉื™ื˜ืชื™โ€ฌ .โ€ซื•โ€ฌโ€ซื”ืžื‘ื•ืฆโ€ฌ โ€ซืขืกืงืื•ืชโ€ฌโ€ซื‘ืืฉืจืื™โ€ฌ โ€ซืขื•ืชโ€ฌ .โ€ซืžืฉื ื”โ€ฌ โ€ซืืจื•ื›ื”โ€ฌ โ€ซืœืชืงื•ืคื”โ€ฌ โ€ซืืฉืจืื™โ€ฌ โ€ซืชื ืื™โ€ฌ โ€ซืœืœืงื•ื—โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืžืขื ื™ืงื”โ€ฌ โ€ซืžื”ืขืกืงืื•ืชโ€ฌ โ€ซื‘ื—ืœืงโ€ฌ โ€ซืžืฉืœืโ€ฌ โ€ซืฉื”ื™ื”โ€ฌ โ€ซื”ืžื—ื™ืจโ€ฌ โ€ซืืชโ€ฌ โ€ซื”ืžืฉืงืฃโ€ฌ โ€ซื”ืกื›ื•ืโ€ฌ โ€ซืœืคื™โ€ฌ โ€ซื‘ื”ื›ื ืกื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืžื›ื™ืจื”โ€ฌ โ€ซืืœื•โ€ฌ โ€ซื‘ืžืงืจื™ืโ€ฌ โ€ซื”ื›ื ืกื•ืชโ€ฌ โ€ซื‘ืžืกื’ืจืชโ€ฌ โ€ซืžื•ื›ืจืชโ€ฌ โ€ซื•ื”ื™ืชืจื”โ€ฌ โ€ซื”ืฉื™ืจื•ืชโ€ฌ โ€ซืื•โ€ฌ โ€ซื”ืกื—ื•ืจื”โ€ฌ โ€ซืงื‘ืœืชโ€ฌ โ€ซื‘ืžื•ืขื“โ€ฌ โ€ซื‘ืžื–ื•ืžืŸโ€ฌ โ€ซื”ืœืงื•ื—โ€ฌ .โ€ซืžื™ืžื•ืŸโ€ฌ โ€ซืฉโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซืืจื•ืšโ€ฌ โ€ซืœื–ืžืŸโ€ฌ โ€ซืžืงื“ืžื•ืชโ€ฌ โ€ซืงื‘ืœืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื‘ืžืงืจื™ืโ€ฌโ€ซืฆื•ื‘ืจืชโ€ฌ ,โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืžืกืคืงืชโ€ฌ โ€ซืื•ืชื•โ€ฌ โ€ซืขืชื™ื“ื™โ€ฌ โ€ซื™ืจื•ืชโ€ฌ โ€ซื”ื”ืชืงืฉืจื•ืชโ€ฌ โ€ซืชืงื•ืคืชโ€ฌ โ€ซืœืื•ืจืšโ€ฌ โ€ซื”ืžืงื“ืžื•ืชโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซืžื™ืžื•ืŸโ€ฌ โ€ซื‘ื”ื•ืฆืืชโ€ฌ โ€ซื•ืžื›ื™ืจื”โ€ฌ โ€ซืจื™ื‘ื™ืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืžื›ื™ืจื”โ€ฌ โ€ซื”ืžืงื“ืžื•ืชโ€ฌ โ€ซืžื™ืžื•ืฉโ€ฌ โ€ซืขืโ€ฌ .โ€ซืžืฉืžืขื•ืชื™โ€ฌ โ€ซืžื™ืžื•ืŸโ€ฌ โ€ซืจื›ื™ื‘โ€ฌ โ€ซื‘ื—ื•ื–ื”โ€ฌ โ€ซืงื™ื™ืโ€ฌ โ€ซื›ืืฉืจโ€ฌ โ€ซื•ื–ืืชโ€ฌ โ€ซื”ืฆืคื•ื™ื”โ€ฌ .โ€ซืžืฉื™ืจื•ืชื™ืโ€ฌ โ€ซืžื”ื”ื›ื ืกื•ืชโ€ฌ โ€ซื›ื—ืœืงโ€ฌ โ€ซืฉื ืฆื‘ืจื”โ€ฌ โ€ซื‘ืจื™ื‘ื™ืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซื”ืชืงืŸโ€ฌ โ€ซืคื™โ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ืืคืฉืจื™ืชโ€ฌ โ€ซื‘ื”ืงืœื”โ€ฌ โ€ซื‘ื—ืจื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌโ€ซื”ืืฉืจืื™โ€ฌ โ€ซืžืจื›ื™ื‘โ€ฌ โ€ซืืชโ€ฌ โ€ซืชืคืจื™ื“โ€ฌ โ€ซืœืโ€ฌ โ€ซื”ื™ืโ€ฌ โ€ซืœืคื™ื”โ€ฌ โ€ซืœืกื›ื•ืโ€ฌ โ€ซื‘ื”ืชืืโ€ฌ โ€ซื‘ื”ื›ื ืกื”โ€ฌ โ€ซื•ืชื›ื™ืจโ€ฌ โ€ซืžืฉื ื”โ€ฌ โ€ซืงืฆืจื”โ€ฌ โ€ซืœืชืงื•ืคื”โ€ฌ โ€ซื”ื™ื ืŸโ€ฌ โ€ซื”ืืฉืจืื™โ€ฌ โ€ซืชื ืื™โ€ฌ โ€ซื‘ื”ืŸโ€ฌ โ€ซื‘ืขืกืงืื•ืชโ€ฌ โ€ซืื•โ€ฌ โ€ซื”ืกื—ื•ืจื”โ€ฌ โ€ซืงื‘ืœืชโ€ฌ โ€ซืžืžื•ืขื“โ€ฌ โ€ซื™ื•ืชืจโ€ฌ โ€ซืžืื•ื—ืจโ€ฌ โ€ซื‘ืžื•ืขื“โ€ฌ โ€ซืฉื™ืœืโ€ฌ โ€ซื”ืœืงื•ื—โ€ฌ โ€ซืืโ€ฌ โ€ซื’ืโ€ฌ โ€ซื‘ื”ืกื›ืโ€ฌ โ€ซืฉื ืงื‘ืขโ€ฌ โ€ซื”ืชืžื•ืจื”โ€ฌ โ€ซื”ืฉื™ืจื•ืชโ€ฌ. 2.โ€ซืคื™ื ื ืกื™ืโ€ฌ โ€ซืžื›ืฉื™ืจื™ืโ€ฌ โ€ซื›ืžืคื•ืจื˜โ€ฌโ€ซื‘ื‘ืื•ืจโ€ฌ2โ€ซื“โ€ฌ'2โ€ซืžืกืคืจโ€ฌ โ€ซื‘ื™ื ืœืื•ืžื™โ€ฌ โ€ซื›ืกืคื™โ€ฌ โ€ซื“ื™ื•ื•ื—โ€ฌ โ€ซืชืงืŸโ€ฌ โ€ซืฉืœโ€ฌ โ€ซืœืจืืฉื•ื ื”โ€ฌ โ€ซื™ื™ืฉื•ืโ€ฌ โ€ซื‘ื“ื‘ืจโ€ฌ9โ€“โ€ซืžื›ืฉื™ืจื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ(" :โ€ซืœื”ืœืŸโ€ฌโ€ซื”ืชืงืŸโ€ฌ",)โ€ซื”ื—ื‘ืจื”โ€ฌโ€ซืœืžืคืจืขโ€ฌ โ€ซื”ืชืงืŸโ€ฌ โ€ซื”ื•ืจืื•ืชโ€ฌ โ€ซืืชโ€ฌ โ€ซืœื™ื™ืฉืโ€ฌ โ€ซื‘ื—ืจื”โ€ฌโ€ซืœืจื‘ื•ืชโ€ฌโ€ซืžื—ื“ืฉโ€ฌ โ€ซื”ืฆื’ื”โ€ฌ โ€ซื”ืฉื•ื•ืโ€ฌ โ€ซืžืกืคืจื™โ€ฌ โ€ซืฉืœโ€ฌโ€ซื”โ€ฌ.:โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซืžื›ืฉื™ืจื™ืโ€ฌ โ€ซื‘ื“ื‘ืจโ€ฌ โ€ซื”ื—ื“ืฉื”โ€ฌ โ€ซื”ื—ืฉื‘ื•ื ืื™ืชโ€ฌ โ€ซื”ืžื“ื™ื ื™ื•ืชโ€ฌ โ€ซืœื”ืœืŸโ€ฌ โ€ซืโ€ฌ.โ€ซืคื™ื ื ืกื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ โ€ซื”ืชโ€ฌ โ€ซื‘ืชื—ื•ืœืชโ€ฌ โ€ซืคื™ื ื ืกื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌโ€ซื”ื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™ืโ€ฌ โ€ซืœืจืืฉื•ื ื”โ€ฌ โ€ซื”ื”ื›ืจื”โ€ฌ โ€ซื‘ืžื•ืขื“โ€ฌ โ€ซื ืžื“ื“ื™ืโ€ฌ โ€ซืงืŸโ€ฌ โ€ซืœืžืขื˜โ€ฌ ,โ€ซื”ืคื™ื ื ืกื™โ€ฌ โ€ซื”ื ื›ืกโ€ฌ โ€ซืฉืœโ€ฌ โ€ซืœืจื›ื™ืฉื”โ€ฌ โ€ซื‘ืžื™ืฉืจื™ืŸโ€ฌ โ€ซืœื™ื™ื—ืกโ€ฌ โ€ซืฉื ื™ืชืŸโ€ฌ โ€ซืขืกืงื”โ€ฌ โ€ซืขืœื•ื™ื•ืชโ€ฌ โ€ซื•ื‘ืชื•ืกืคืชโ€ฌ โ€ซืขืกืงื”โ€ฌ โ€ซืขืœื•ื™ื•ืชโ€ฌ โ€ซืœื’ื‘ื™ื•โ€ฌ ,โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซื ืžื“ื“โ€ฌ โ€ซืืฉืจโ€ฌ โ€ซืคื™ื ื ืกื™โ€ฌ โ€ซื ื›ืกโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื‘ืžืงืจื”โ€ฌ .โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืœืจื•ื•ื—โ€ฌ โ€ซื ื–ืงืคื•ืชโ€ฌ โ€ซื‘ื“ื•ื—ื•ืชื™ื”โ€ฌ โ€ซื”ื—ื•ื‘โ€ฌ โ€ซืžื›ืฉื™ืจื™โ€ฌ โ€ซืืชโ€ฌ โ€ซื•ืžื•ื“ื“ืชโ€ฌ โ€ซืžืกื•ื•ื’ืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌโ€ซื”ืงืจื™ื˜ืจื™ื•ื ื™ืโ€ฌ โ€ซื‘ืกื™ืกโ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ :โ€ซืœื”ืœืŸโ€ฌ (1)โ€ซื•ื›ืŸโ€ฌ ,โ€ซื”ืคื™ื ื ืกื™ืโ€ฌ โ€ซื”ื ื›ืกื™ืโ€ฌ โ€ซืœื ื™ื”ื•ืœโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืขืกืงื™โ€ฌ โ€ซื”ืžื•ื“ืœโ€ฌ (2).โ€ซื”ืคื™ื ื ืกื™โ€ฌ โ€ซื”ื ื›ืกโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื—ื•ื–ื™โ€ฌ โ€ซื”ืžื–ื•ืžื ื™ืโ€ฌ โ€ซืชื–ืจื™ืโ€ฌ โ€ซืžืืคื™ื™ื ื™โ€ฌ โ€ซื‘โ€ฌ.โ€ซื”ื•ื ื™ื™ืโ€ฌ โ€ซืžื›ืฉื™ืจื™ืโ€ฌ โ€ซื‘ืงืจื™ื˜ืจื™ื•ื ื™ืโ€ฌ โ€ซืขื•ืžื“ื™ืโ€ฌ โ€ซืื™ื ืโ€ฌ โ€ซื”ื•ื ื™ื™ืโ€ฌ โ€ซื‘ืžื›ืฉื™ืจื™ืโ€ฌ โ€ซื”ืฉืงืขื•ืชโ€ฌ โ€ซื”ืžื”ื•ื•ื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ .โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซื ืžื“ื“ื™ืโ€ฌ โ€ซื›ืŸโ€ฌ โ€ซื•ืขืœโ€ฌ โ€ซืœืขื™ืœโ€ฌ โ€ซื”ืืžื•ืจื™ืโ€ฌ ,โ€ซืœืจืืฉื•ื ื”โ€ฌ โ€ซื”ื”ื›ืจื”โ€ฌ โ€ซื‘ืžื•ืขื“โ€ฌ ,โ€ซืœืžืกื—ืจโ€ฌ โ€ซืžื•ื—ื–ืงื™ืโ€ฌ โ€ซืฉืื™ื ืโ€ฌ โ€ซื”ื•ื ื™ื™ืโ€ฌ โ€ซืžื›ืฉื™ืจื™ืโ€ฌ โ€ซืขืโ€ฌ โ€ซื‘ืงืฉืจโ€ฌโ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืื—ืจโ€ฌ โ€ซื›ื•ืœืœโ€ฌ โ€ซื‘ืจื•ื•ื—โ€ฌ โ€ซืœื”ืฆื™ื’โ€ฌ ,โ€ซืœืฉื™ื ื•ื™โ€ฌ โ€ซื ื™ืชื ืชโ€ฌ โ€ซืฉืื™ื ื”โ€ฌ โ€ซื‘ื—ื™ืจื”โ€ฌ โ€ซืœื‘ืฆืขโ€ฌ โ€ซืจืฉืื™ืชโ€ฌโ€ซืขื•ืงื‘ื™ืโ€ฌ โ€ซืฉื™ื ื•ื™ื™ืโ€ฌ โ€ซืืœื”โ€ฌ โ€ซืฉื™ื ื•ื™ื™ืโ€ฌ .โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซื ืžื“ื“ื•ืชโ€ฌ โ€ซื”ื™ื•โ€ฌ โ€ซื›ืŸโ€ฌ โ€ซืื™ืœื•ืœืโ€ฌ โ€ซืืฉืจโ€ฌ โ€ซื”ื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ .โ€ซื”ื”ืฉืงืขื”โ€ฌ โ€ซื’ืจื™ืขืชโ€ฌ โ€ซื‘ืขืชโ€ฌ โ€ซืœืโ€ฌ โ€ซื’ืโ€ฌ โ€ซื‘ืขืชื™ื“โ€ฌ โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืœืจื•ื•ื—โ€ฌ โ€ซื™ื™ื–ืงืคื•โ€ฌ โ€ซืœืโ€ฌ
  • 22.
    โ€ซื‘ืขโ€ฌ โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ.โ€ซื—โ€ฌ"โ€ซืžโ€ฌ โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืœื“ื•ื—ื•ืชโ€ฌ โ€ซื‘ืื•ืจื™ืโ€ฌ 14 โ€ซื‘ืื•ืจโ€ฌ2:-โ€ซื”ื—ืฉื‘ื•ื ืื™ืชโ€ฌ โ€ซื”ืžื“ื™ื ื™ื•ืชโ€ฌ โ€ซืขื™ืงืจื™โ€ฌ)โ€ซ(ื”ืžืฉืšโ€ฌ โ€ซื’โ€ฌ.โ€ซืคื™ื ื ืกื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ โ€ซืขืจืšโ€ฌ โ€ซื™ืจื™ื“ืชโ€ฌ โ€ซื”โ€ฌ โ€ซืืชโ€ฌ โ€ซื“ื™ื•ื•ื—โ€ฌ โ€ซืžื•ืขื“โ€ฌ โ€ซื‘ื›ืœโ€ฌ โ€ซื‘ื•ื—ื ืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌโ€ซืืฉืจโ€ฌ โ€ซืคื™ื ื ืกื™ืโ€ฌ โ€ซื—ื•ื‘โ€ฌ โ€ซืžื›ืฉื™ืจื™โ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซืœื”ืคืกื“โ€ฌ โ€ซื”ืคืจืฉื”โ€ฌ .โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซื ืžื“ื“ื™ืโ€ฌ โ€ซืื™ื ืโ€ฌ ;โ€ซืœื”ืคืกื“โ€ฌ โ€ซื‘ื”ืคืจืฉื”โ€ฌ โ€ซื”ื›ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืžืฆื‘ื™ืโ€ฌ โ€ซืฉื ื™โ€ฌ โ€ซื‘ื™ืŸโ€ฌ โ€ซืžื‘ื—ื™ื ื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ 1)โ€ซืžืื–โ€ฌ โ€ซืฉืœื”ืโ€ฌ โ€ซื”ืืฉืจืื™โ€ฌ โ€ซื‘ืื™ื›ื•ืชโ€ฌ โ€ซืžืฉืžืขื•ืชื™ืชโ€ฌ โ€ซื”ื™ื“ืจื“ืจื•ืชโ€ฌ โ€ซื—ืœื”โ€ฌ โ€ซืœืโ€ฌ โ€ซืืฉืจโ€ฌ โ€ซื—ื•ื‘โ€ฌ โ€ซืžื›ืฉื™ืจื™โ€ฌ โ€ซื ืžื•ืšโ€ฌ โ€ซื”ืืฉืจืื™โ€ฌ โ€ซืกื™ื›ื•ืŸโ€ฌ โ€ซื‘ื”ืโ€ฌ โ€ซืžืงืจื™ืโ€ฌ โ€ซืื•โ€ฌ ,โ€ซืœืจืืฉื•ื ื”โ€ฌ โ€ซื”ื”ื›ืจื”โ€ฌ โ€ซืžื•ืขื“โ€ฌโ€“โ€ซื”ื”โ€ฌโ€ซืœื”ืคืกื“โ€ฌ โ€ซืคืจืฉื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื‘ืชืงื•ืคื”โ€ฌ โ€ซื—ื–ื•ื™ื™ืโ€ฌ โ€ซืืฉืจืื™โ€ฌ โ€ซื”ืคืกื“ื™โ€ฌ โ€ซื‘ื—ืฉื‘ื•ืŸโ€ฌ โ€ซืชื™ืงื—โ€ฌ โ€ซื–ื”โ€ฌ โ€ซื—ื•ื‘โ€ฌ โ€ซืžื›ืฉื™ืจโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซืฉืชื•ื›ืจโ€ฌ12 ;โ€ซืื•โ€ฌ ,โ€ซื”ื“ื™ื•ื•ื—โ€ฌ โ€ซืžื•ืขื“โ€ฌ โ€ซืœืื—ืจโ€ฌ โ€ซื—ื•ื“ืฉื™ืโ€ฌ 2)โ€ซืžืื–โ€ฌ โ€ซืฉืœื”ืโ€ฌ โ€ซื”ืืฉืจืื™โ€ฌ โ€ซื‘ืื™ื›ื•ืชโ€ฌ โ€ซืžืฉืžืขื•ืชื™ืชโ€ฌ โ€ซื”ื™ื“ืจื“ืจื•ืชโ€ฌ โ€ซื—ืœื”โ€ฌ โ€ซืืฉืจโ€ฌ โ€ซื—ื•ื‘โ€ฌ โ€ซืžื›ืฉื™ืจื™โ€ฌ โ€ซื”ื”ืคืจืฉื”โ€ฌ ,โ€ซื ืžื•ืšโ€ฌ โ€ซืื™ื ื•โ€ฌ โ€ซื‘ื’ื™ื ืโ€ฌ โ€ซื”ืืฉืจืื™โ€ฌ โ€ซืกื™ื›ื•ืŸโ€ฌ โ€ซื•ืืฉืจโ€ฌ โ€ซื‘ื”ืโ€ฌ โ€ซืœืจืืฉื•ื ื”โ€ฌ โ€ซื”ื”ื›ืจื”โ€ฌ โ€ซืžื•ืขื“โ€ฌ โ€ซื‘ื—ืฉโ€ฌ โ€ซืชื‘ื™ืโ€ฌ โ€ซืฉืชื•ื›ืจโ€ฌ โ€ซืœื”ืคืกื“โ€ฌโ€ซื”ื—ื–ื•ื™ื™ืโ€ฌ โ€ซืืฉืจืื™โ€ฌ โ€ซื”ืคืกื“ื™โ€ฌ โ€ซื‘ื•ืŸโ€ฌ-โ€ซื—ื™ื™โ€ฌ โ€ซืชืงื•ืคืชโ€ฌ โ€ซื™ืชืจืชโ€ฌ โ€ซืœืื•ืจืšโ€ฌ โ€ซืฉืกื™ื›ื•ืŸโ€ฌ โ€ซืžื ื™ื—ื”โ€ฌ โ€ซื”ื™ืโ€ฌ โ€ซืœืคื™ื”โ€ฌ โ€ซื‘ืชืงืŸโ€ฌ โ€ซืฉื ืงื‘ืขื”โ€ฌ โ€ซื”ื”ืงืœื”โ€ฌ โ€ซืืชโ€ฌ โ€ซืžื™ื™ืฉืžืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ .โ€ซื”ืžื›ืฉื™ืจโ€ฌ โ€ซืืโ€ฌ โ€ซืœืจืืฉื•ื ื”โ€ฌ โ€ซื”ื”ื›ืจื”โ€ฌ โ€ซืžืžื•ืขื“โ€ฌ โ€ซืžืฉืžืขื•ืชื™โ€ฌ โ€ซื‘ืื•ืคืŸโ€ฌ โ€ซืขืœื”โ€ฌ โ€ซืœืโ€ฌ โ€ซื—ื•ื‘โ€ฌ โ€ซืžื›ืฉื™ืจโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืืฉืจืื™โ€ฌ โ€ซื›ืืฉืจโ€ฌ โ€ซืœืžืฉืœโ€ฌ ,โ€ซื ืžื•ืšโ€ฌ โ€ซืืฉืจืื™โ€ฌ โ€ซืกื™ื›ื•ืŸโ€ฌ โ€ซื‘ืขืœโ€ฌ โ€ซื”ื™ื ื•โ€ฌ โ€ซื”ืžื›ืฉื™ืจโ€ฌ โ€ซื›ื™โ€ฌ โ€ซื”ื“ื™ื•ื•ื—โ€ฌ โ€ซื‘ืžื•ืขื“โ€ฌ โ€ซื ืงื‘ืขโ€ฌ โ€ซื‘ืขืœโ€ฌ โ€ซื”ื™ื ื•โ€ฌ โ€ซื”ืžื›ืฉื™ืจโ€ฌ."โ€ซื”ืฉืงืขื”โ€ฌ โ€ซ"ื“ืจื’ืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื—ื™ืฆื•ื ื™โ€ฌ โ€ซื“ื™ืจื•ื’โ€ฌ โ€ซื›ื ื’ื“โ€ฌ โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืœืจื•ื•ื—โ€ฌ โ€ซืชื™ื–ืงืฃโ€ฌ โ€ซืžื•ืคื—ืชืชโ€ฌ โ€ซืขืœื•ืชโ€ฌ โ€ซืœืคื™โ€ฌ โ€ซื”ื ืžื“ื“ื™ืโ€ฌ โ€ซื—ื•ื‘โ€ฌ โ€ซืžื›ืฉื™ืจื™โ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซื”ืขืจืšโ€ฌ โ€ซื™ืจื™ื“ืชโ€ฌ โ€ซืื—ืจโ€ฌ โ€ซื›ื•ืœืœโ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซื”ื ืžื“ื“ื™ืโ€ฌ โ€ซื—ื•ื‘โ€ฌ โ€ซืžื›ืฉื™ืจื™โ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซื”ืขืจืšโ€ฌ โ€ซื™ืจื™ื“ืชโ€ฌ โ€ซื•ืื™ืœื•โ€ฌ โ€ซื”ืคืจืฉื”โ€ฌ โ€ซื”ืžืฆื‘โ€ฌ โ€ซืขืœโ€ฌ โ€ซื‘ื“ื•ื—โ€ฌ โ€ซื”ืคื™ื ื ืกื™โ€ฌ โ€ซื”ื ื›ืกโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื‘ืกืคืจื™ืโ€ฌ โ€ซื”ืขืจืšโ€ฌ โ€ซืืชโ€ฌ โ€ซืชืงื˜ื™ืŸโ€ฌ โ€ซื•ืœืโ€ฌ โ€ซื”ื•ืŸโ€ฌ โ€ซืงืจืŸโ€ฌ โ€ซื›ื ื’ื“โ€ฌ โ€ซืชื™ื–ืงืฃโ€ฌ .โ€ซื”ื›ืกืคื™โ€ฌ โ€ซืจืฉืื™ืชโ€ฌ โ€ซื”ื™ืโ€ฌ โ€ซื‘ื’ื™ื ืโ€ฌ ,โ€ซืœืงื•ื—ื•ืชโ€ฌ โ€ซื›ื’ื•ืŸโ€ฌ โ€ซืงืฆืจื•ืชโ€ฌ โ€ซืืฉืจืื™โ€ฌ โ€ซืชืงื•ืคื•ืชโ€ฌ โ€ซื‘ืขืœื™โ€ฌ โ€ซืคื™ื ื ืกื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ โ€ซืœื—ื‘ืจื”โ€ฌ โ€ซื‘ืกื›ื•ืโ€ฌ โ€ซืœื”ืคืกื“โ€ฌ โ€ซื”ื”ืคืจืฉื”โ€ฌ โ€ซืืชโ€ฌ โ€ซืชืžื“ื•ื“โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืงืจื™โ€ฌ ,โ€ซื‘ืžื•ื“ืœโ€ฌ โ€ซืฉื ืงื‘ืขื”โ€ฌ โ€ซื”ื”ืงืœื”โ€ฌ โ€ซืืชโ€ฌ โ€ซืœื™ื™ืฉืโ€ฌ โ€ซืืชโ€ฌ โ€ซืœื™ื™ืฉืโ€ฌ โ€ซื‘ื—ืจื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ .โ€ซื”ืžื›ืฉื™ืจโ€ฌ โ€ซื—ื™ื™โ€ฌ โ€ซื›ืœโ€ฌ โ€ซืœืื•ืจืšโ€ฌ โ€ซื—ื–ื•ื™ื™ืโ€ฌ โ€ซืืฉืจืื™โ€ฌ โ€ซืœื”ืคืกื“ื™โ€ฌ โ€ซื”ืฉื•ื•ื”โ€ฌ .โ€ซืืœื”โ€ฌ โ€ซืคื™ื ื ืกื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ โ€ซืœื’ื‘ื™โ€ฌ โ€ซื”ื”ืงืœื”โ€ฌ 3.โ€ซืคื™ื ื ืกื™ื•ืชโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซื”ืชืงืŸโ€ฌ โ€ซืฉื‘ืชื—ื•ืœืชโ€ฌ โ€ซื”ืคื™ื ื ืกื™ื•ืชโ€ฌ โ€ซื”ื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ โ€ซืืชโ€ฌ โ€ซืžื•ื“ื“ืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ ,โ€ซืœืจืืฉื•ื ื”โ€ฌ โ€ซื”ื”ื›ืจื”โ€ฌ โ€ซื‘ืžื•ืขื“โ€ฌ โ€ซื•ื–ืืชโ€ฌ ,โ€ซื”ืคื™ื ื ืกื™ืชโ€ฌ โ€ซื”ื”ืชื—ื™ื™ื‘ื•ืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซืœื”ื ืคืงื”โ€ฌ โ€ซื‘ืžื™ืฉืจื™ืŸโ€ฌ โ€ซืœื™ื™ื—ืกโ€ฌ โ€ซืฉื ื™ืชืŸโ€ฌ โ€ซืขืกืงื”โ€ฌ โ€ซืขืœื•ื™ื•ืชโ€ฌ โ€ซื‘ื ื™ื›ื•ื™โ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซืœื’ื‘ื™ื”โ€ฌ ,โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซื ืžื“ื“ืชโ€ฌ โ€ซืืฉืจโ€ฌ โ€ซืคื™ื ื ืกื™ืชโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื‘ืžืงืจื”โ€ฌ โ€ซืœืžืขื˜โ€ฌ โ€ซืขืœโ€ฌ.โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืœืจื•ื•ื—โ€ฌ โ€ซื ื–ืงืคื•ืชโ€ฌ โ€ซืขืกืงื”โ€ฌ โ€ซื•ื™ื•ืชโ€ฌ โ€ซืื•โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซื›ื ืžื“ื“ืชโ€ฌ โ€ซืคื™ื ื ืกื™ืชโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ืชโ€ฌ ,โ€ซื™ื™ืขื“ื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืœืจืืฉื•ื ื”โ€ฌ โ€ซื”ื”ื›ืจื”โ€ฌ โ€ซื‘ืžื•ืขื“โ€ฌ โ€ซื‘ืกื™ื›ื•ืŸโ€ฌ โ€ซืœืฉื™ื ื•ื™ื™ืโ€ฌ โ€ซืœื™ื™ื—ืกืโ€ฌ โ€ซืฉื ื™ืชืŸโ€ฌ โ€ซื”ืคื™ื ื ืกื™ืชโ€ฌ โ€ซื”ื”ืชื—ื™ื™ื‘ื•ืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซืฉื™ื ื•ื™ื™ืโ€ฌ .โ€ซื”ืคืกื“โ€ฌ โ€ซืื—ืจโ€ฌ โ€ซื›ื•ืœืœโ€ฌ โ€ซื‘ืจื•ื•ื—โ€ฌ โ€ซืžื•ืฆื’ื™ืโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืืฉืจืื™โ€ฌ. โ€ซื”ื—ื‘ืจื”โ€ฌ ,โ€ซื”ืจืืฉื•ื ื™ืชโ€ฌ โ€ซื”ื”ื›ืจื”โ€ฌ โ€ซืœืื—ืจโ€ฌโ€ซื”ืขืœื•ืชโ€ฌ โ€ซืฉื™ื˜ืชโ€ฌ โ€ซืœืคื™โ€ฌ โ€ซื”ืคื™ื ื ืกื™ื•ืชโ€ฌ โ€ซื”ื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ โ€ซื›ืœโ€ฌ โ€ซืืชโ€ฌ โ€ซืžื•ื“ื“ืชโ€ฌ :โ€ซืœโ€ฌ โ€ซืคืจื˜โ€ฌ ,โ€ซื”ืžื•ืคื—ืชืชโ€ฌ )โ€ซ(ืโ€ฌ;โ€ซื ื’ื–ืจื™ืโ€ฌ โ€ซื›ื’ื•ืŸโ€ฌ โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซืคื™ื ื ืกื™ื•ืชโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ )โ€ซ(ื‘โ€ฌโ€ซืื•โ€ฌ โ€ซืœื’ืจื™ืขื”โ€ฌ โ€ซื›ืฉื™ืจื”โ€ฌ โ€ซืื™ื ื”โ€ฌ โ€ซืคื™ื ื ืกื™โ€ฌ โ€ซื ื›ืกโ€ฌ โ€ซื”ืขื‘ืจืชโ€ฌ โ€ซื›ืืฉืจโ€ฌ โ€ซืฉื ื•ืฆืจื•ืชโ€ฌ โ€ซืคื™ื ื ืกื™ื•ืชโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ ;โ€ซื—ืœื”โ€ฌ โ€ซื”ื ืžืฉื›ืชโ€ฌ โ€ซื”ืžืขื•ืจื‘ื•ืชโ€ฌ โ€ซื’ื™ืฉืชโ€ฌ โ€ซื›ืืฉืจโ€ฌ )โ€ซ(ื’โ€ฌโ€ซืคื™ื ื โ€ฌ โ€ซืขืจื‘ื•ืชโ€ฌ โ€ซื—ื•ื–ื™โ€ฌ;โ€ซืกื™ืชโ€ฌ )โ€ซ(ื“โ€ฌ;โ€ซื”ืฉื•ืงโ€ฌ โ€ซืจื™ื‘ื™ืชโ€ฌ โ€ซืžืฉื™ืขื•ืจโ€ฌ โ€ซื”ื ืžื•ืšโ€ฌ โ€ซืจื™ื‘ื™ืชโ€ฌ โ€ซื‘ืฉื™ืขื•ืจโ€ฌ โ€ซื”ืœื•ื•ืื”โ€ฌ โ€ซืœืžืชืŸโ€ฌ โ€ซืžื—ื•ื™ื‘ื•ื™ื•ืชโ€ฌ )โ€ซ(ื”โ€ฌโ€ซื‘ื™ื ืœืื•ืžื™โ€ฌ โ€ซื›ืกืคื™โ€ฌ โ€ซื“ื™ื•ื•ื—โ€ฌ โ€ซืฉืชืงืŸโ€ฌ โ€ซืขืกืงื™ืโ€ฌ โ€ซื‘ืฆื™ืจื•ืฃโ€ฌ โ€ซืจื•ื›ืฉโ€ฌ โ€ซื™ื“ื™โ€ฌ โ€ซืขืœโ€ฌ โ€ซืฉื”ื•ื›ืจื”โ€ฌ โ€ซืžื•ืชื ื™ืชโ€ฌ โ€ซืชืžื•ืจื”โ€ฌ3โ€ซื—ืœโ€ฌ .โ€ซืขืœื™ื”โ€ฌ
  • 23.
    โ€ซื‘ืขโ€ฌ โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ.โ€ซื—โ€ฌ"โ€ซืžโ€ฌ โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืœื“ื•ื—ื•ืชโ€ฌ โ€ซื‘ืื•ืจื™ืโ€ฌ 15 โ€ซื‘ืื•ืจโ€ฌ2:-โ€ซื”ื—ืฉื‘ื•ื ืื™ืชโ€ฌ โ€ซื”ืžื“ื™ื ื™ื•ืชโ€ฌ โ€ซืขื™ืงืจื™โ€ฌ)โ€ซ(ื”ืžืฉืšโ€ฌ 4.โ€ซืคื™ื ื ืกื™ื•ืชโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ โ€ซื’ืจื™ืขืชโ€ฌ โ€ซื’ื•ืจืขืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌโ€ซืžืกื•ืœืงืชโ€ฌ โ€ซื”ื™ืโ€ฌ ,โ€ซื›ืืฉืจโ€ฌ โ€ซื•ืจืงโ€ฌ โ€ซื›ืืฉืจโ€ฌ โ€ซืคื™ื ื ืกื™ืชโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ืชโ€ฌโ€“โ€ซื”ืžื—ื•ื™ื‘ื•ืชโ€ฌ โ€ซื›ืืฉืจโ€ฌ ,โ€ซื“ื”ื™ื™ื ื•โ€ฌ .โ€ซืคื•ืงืขืชโ€ฌ โ€ซืื•โ€ฌ โ€ซืžื‘ื•ื˜ืœืชโ€ฌ โ€ซืื•โ€ฌ โ€ซื ืคืจืขืชโ€ฌ โ€ซื‘ื—ื•ื–ื”โ€ฌ โ€ซืฉื”ื•ื’ื“ืจื”โ€ฌ ,โ€ซื‘ืžื–ื•ืžืŸโ€ฌ โ€ซืชืฉืœื•ืโ€ฌ โ€ซื™ื“ื™โ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ื”ืชื—ื™ื™ื‘ื•ืชโ€ฌ โ€ซืืชโ€ฌ โ€ซืคื•ืจืขโ€ฌ โ€ซื”ื—ื™ื™ื‘โ€ฌ โ€ซื›ืืฉืจโ€ฌ โ€ซืžืกื•ืœืงืชโ€ฌ โ€ซืคื™ื ื ืกื™ืชโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ืชโ€ฌ .โ€ซืžื”ื”ืชื—ื™ื™ื‘ื•ืชโ€ฌ โ€ซืžืฉืคื˜ื™ืชโ€ฌ โ€ซืžืฉื•ื—ืจืจโ€ฌ โ€ซืื•โ€ฌ ,โ€ซืฉื™ืจื•ืชื™ืโ€ฌ โ€ซืื•โ€ฌ โ€ซื‘ืกื—ื•ืจื•ืชโ€ฌ ,โ€ซืื—ืจื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซื‘ื ื›ืกื™ืโ€ฌ โ€ซื‘ืžโ€ฌโ€ซืชื ืื™โ€ฌ โ€ซื”ืืโ€ฌ โ€ซื‘ื•ื—ื ืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ ,โ€ซืงื™ื™ืžืชโ€ฌ โ€ซืคื™ื ื ืกื™ืชโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ืชโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซืชื ืื™ืโ€ฌ โ€ซืฉื™ื ื•ื™โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืงืจื”โ€ฌ .โ€ซื”ืงื™ื™ืžื™ืโ€ฌ โ€ซืžื”ืชื ืื™ืโ€ฌ โ€ซืžื”ื•ืชื™ืชโ€ฌ โ€ซืฉื•ื ื™ืโ€ฌ โ€ซื”ื”ืชื—ื™ื™ื‘ื•ืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื›ื’ืจื™ืขื”โ€ฌ โ€ซืžื˜ื•ืคืœโ€ฌ โ€ซื”ืฉื™ื ื•ื™โ€ฌ ,โ€ซืงื™ื™ืžืชโ€ฌ โ€ซืคื™ื ื ืกื™ืชโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ืชโ€ฌ โ€ซื‘ืชื ืื™โ€ฌ โ€ซืžื”ื•ืชื™โ€ฌ โ€ซืฉื™ื ื•ื™โ€ฌ โ€ซื ืขืฉื”โ€ฌ โ€ซื›ืืฉืจโ€ฌ โ€ซื”ื”ืชื—ื™ื™ื‘โ€ฌ โ€ซืฉืชื™โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื™ืชืจื”โ€ฌ โ€ซื‘ื™ืŸโ€ฌ โ€ซื”ื”ืคืจืฉโ€ฌ .โ€ซื—ื“ืฉื”โ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื•ื”ื›ืจื”โ€ฌ โ€ซื”ืžืงื•ืจื™ืชโ€ฌ โ€ซื”ื”ืชื—ื™ื™ื‘ื•ืชโ€ฌโ€ซื•ื™ื•ืชโ€ฌ .โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืœืจื•ื•ื—โ€ฌ โ€ซื ื–ืงืฃโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซื‘ื“ื•ื—ื•ืชโ€ฌ โ€ซื”ื "ืœโ€ฌ โ€ซืืชโ€ฌ โ€ซืœื”ื•ื•ืŸโ€ฌ โ€ซืงืจื™โ€ฌ ,โ€ซื”ื”ืชื—ื™ื™ื‘ื•ืชโ€ฌ โ€ซืกื›ื•ืโ€ฌ โ€ซืืชโ€ฌ โ€ซืœืขื“ื›ืŸโ€ฌ โ€ซื ื“ืจืฉืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ ,โ€ซืžื”ื•ืชื™โ€ฌ โ€ซืื™ื ื•โ€ฌ โ€ซื”ืฉื™ื ื•ื™โ€ฌ โ€ซื‘ื•โ€ฌ โ€ซื‘ืžืงืจื”โ€ฌ โ€ซื™ื™ื–ืงืคื•โ€ฌ โ€ซื”ื”ืคืจืฉื™ืโ€ฌ โ€ซื›ืืฉืจโ€ฌ ,โ€ซื”ืžืงื•ืจื™ืชโ€ฌ โ€ซื”ืืคืงื˜ื™ื‘ื™ืชโ€ฌ โ€ซื”ืจื™ื‘ื™ืชโ€ฌ โ€ซื‘ืฉื™ืขื•ืจโ€ฌ โ€ซื”ื—ื“ืฉื™ืโ€ฌ โ€ซื”ืžื–ื•ืžื ื™ืโ€ฌ โ€ซืชื–ืจื™ืžื™โ€ฌ .โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืœืจื•ื•ื—โ€ฌ โ€ซื”ืชโ€ฌ โ€ซื‘ืชื ืื™โ€ฌ โ€ซืžื”ื•ืชื™โ€ฌ โ€ซื‘ืฉื™ื ื•ื™โ€ฌ โ€ซืžื“ื•ื‘ืจโ€ฌ โ€ซื”ืืโ€ฌ โ€ซื”ื‘ื—ื™ื ื”โ€ฌ โ€ซื‘ืขืชโ€ฌโ€ซื‘ื—ืฉื‘ื•ืŸโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืžื‘ื™ืื”โ€ฌ ,โ€ซืงื™ื™ืžืชโ€ฌ โ€ซื—ื™ื™ื‘ื•ืชโ€ฌ .โ€ซื•ื›ืžื•ืชื™ื™ืโ€ฌ โ€ซืื™ื›ื•ืชื™ื™ืโ€ฌ โ€ซืฉื™ืงื•ืœื™ืโ€ฌ 5.โ€ซืคื™ื ื ืกื™ืโ€ฌ โ€ซืžื›ืฉื™ืจื™ืโ€ฌ โ€ซืงื™ื–ื•ื–โ€ฌ โ€ซืืโ€ฌ โ€ซื”ื›ืกืคื™โ€ฌ โ€ซื”ืžืฆื‘โ€ฌ โ€ซืขืœโ€ฌ โ€ซื‘ื“ื•ื—โ€ฌ โ€ซืžื•ืฆื’โ€ฌ โ€ซื ื˜ื•โ€ฌ โ€ซื•ื”ืกื›ื•ืโ€ฌ โ€ซืžืงื•ื–ื–ื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ื•ืชโ€ฌ โ€ซื•ื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ โ€ซืืชโ€ฌ โ€ซืœืกืœืงโ€ฌ โ€ซื›ื•ื•ื ื”โ€ฌ โ€ซืงื™ื™ืžืชโ€ฌ โ€ซื•ื›ืŸโ€ฌ ,โ€ซืฉื”ื•ื›ืจื•โ€ฌ โ€ซื”ืกื›ื•ืžื™ืโ€ฌ โ€ซืืชโ€ฌ โ€ซืœืงื–ื–โ€ฌ โ€ซืžืฉืคื˜ื™ืชโ€ฌ โ€ซืœืื›ื™ืคื”โ€ฌ โ€ซืฉื ื™ืชื ืชโ€ฌ โ€ซื–ื›ื•ืชโ€ฌ โ€ซืงื™ื™ืžืชโ€ฌ โ€ซื•ืโ€ฌ โ€ซื”ื ื›ืกโ€ฌ.โ€ซื‘ืžืงื‘ื™ืœโ€ฌ โ€ซื”ื”ืชื—ื™ื™ื‘ื•ืชโ€ฌ โ€ซืืชโ€ฌ โ€ซื•ืœืกืœืงโ€ฌ โ€ซื”ื ื›ืกโ€ฌ โ€ซืืชโ€ฌ โ€ซืœืžืžืฉโ€ฌ โ€ซืื•โ€ฌ โ€ซื ื˜ื•โ€ฌ โ€ซื‘ืกื™ืกโ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ื”ืชื—ื™ื™ื‘ื•ืชโ€ฌ โ€ซืชโ€ฌ โ€ซื”ืฆื“ื“ื™ืโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืจื’ื™ืœโ€ฌ โ€ซื”ืขืกืงื™ืโ€ฌ โ€ซื‘ืžื”ืœืšโ€ฌ โ€ซืจืงโ€ฌ โ€ซืœืโ€ฌ โ€ซืžืฉืคื˜ื™ืชโ€ฌ โ€ซืœืื›ื™ืคื”โ€ฌ โ€ซื ื™ืชื ืชโ€ฌ โ€ซืœื”ื™ื•ืชโ€ฌ โ€ซื—ื™ื™ื‘ืชโ€ฌ โ€ซืœืงื–ื–โ€ฌ โ€ซื”ื–ื›ื•ืชโ€ฌ โ€ซืฉื”ื–ื›ื•ืชโ€ฌ โ€ซืžื ืชโ€ฌ โ€ซืขืœโ€ฌ .โ€ซื”ืฆื“ื“ื™ืโ€ฌ โ€ซืื—ื“โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืคื™ืจืขื•ืŸโ€ฌ โ€ซื—ื“ืœื•ืชโ€ฌ โ€ซืื•โ€ฌ โ€ซืจื’ืœโ€ฌ โ€ซืคืฉื™ื˜ืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื‘ืžืงืจื”โ€ฌ โ€ซื’ืโ€ฌ โ€ซืืœืโ€ฌ โ€ซืœื—ื•ื–ื”โ€ฌ โ€ซืืกื•ืจโ€ฌ ,โ€ซืžื™ื™ื“ื™โ€ฌ โ€ซื‘ืื•ืคืŸโ€ฌ โ€ซืงื™ื™ืžืชโ€ฌ โ€ซืชื”ื™ื”โ€ฌ โ€ซืœืงื–ื–โ€ฌโ€ซื–ืžืŸโ€ฌ โ€ซืคืจืงื™โ€ฌ โ€ซืฉื™ื”ื™ื•โ€ฌ โ€ซืื•โ€ฌ โ€ซืขืชื™ื“ื™โ€ฌ โ€ซื‘ืื™ืจื•ืขโ€ฌ โ€ซืชืœื•ื™ื”โ€ฌ โ€ซืชื”ื™ื”โ€ฌ โ€ซืฉื”ื™ืโ€ฌ .โ€ซืœืคืงื™ืขืชื”โ€ฌ โ€ซืฉื™ื’ืจืžื•โ€ฌ โ€ซืื™ืจื•ืขื™ืโ€ฌ โ€ซืฉื™ื”ื™ื•โ€ฌ โ€ซืื•โ€ฌ ,โ€ซืชื—ื•ืœโ€ฌ โ€ซืœืโ€ฌ โ€ซื”ื™ืโ€ฌ โ€ซืฉื‘ื”ืโ€ฌ 6.)โ€ซ(ื”ื’ื ื”โ€ฌ โ€ซื’ื™ื“ื•ืจโ€ฌ โ€ซืœืฆื•ืจื›ื™โ€ฌ โ€ซื ื’ื–ืจื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซืžื›ืฉื™ืจื™ืโ€ฌ โ€ซืืงื“ืžื”โ€ฌ โ€ซื—ื•ื–ื™โ€ฌ โ€ซื›ื’ื•ืŸโ€ฌ โ€ซื ื’ื–ืจื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซื‘ืžื›ืฉื™ืจื™ืโ€ฌ โ€ซื”ืชืงืฉืจื•ื™ื•ืชโ€ฌ โ€ซืœืขืชื™ืโ€ฌ โ€ซืžื‘ืฆืขืชโ€ฌ โ€ซื”ืงื‘ื•ืฆื”โ€ฌ (FORWARDโ€ซื”ื—ืœืคื”โ€ฌ โ€ซื•ืขืกืงืื•ืชโ€ฌ โ€ซื—ื•ืฅโ€ฌ โ€ซืžื˜ื‘ืขโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ )( โ€ซืจื™ื‘ื™ืชโ€ฌ โ€ซืฉื™ืขื•ืจื™โ€ฌ โ€ซืฉืœโ€ฌIRSโ€ซืขืฆืžื”โ€ฌ โ€ซืขืœโ€ฌ โ€ซืœื”ื’ืŸโ€ฌ โ€ซื›ื“ื™โ€ฌ ) .โ€ซื”ืจื™ื‘ื™ืชโ€ฌ โ€ซื•ื‘ืฉื™ืขื•ืจื™โ€ฌ โ€ซื—ื•ืฅโ€ฌ โ€ซืžื˜ื‘ืขโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื—ืœื™ืคื™ืŸโ€ฌ โ€ซื‘ืฉืขืจื™โ€ฌ โ€ซื‘ืชื ื•ื“ื•ืชโ€ฌ โ€ซื”ื›ืจื•ื›ื™ืโ€ฌ โ€ซื”ืกื™ื›ื•ื ื™ืโ€ฌ โ€ซืžืคื ื™โ€ฌ โ€ซืœืžื˜ืจื•ืชโ€ฌ โ€ซืžืฉืžืฉื™ืโ€ฌ โ€ซืฉืื™ื ืโ€ฌ โ€ซื ื’ื–ืจื™ืโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซืžืฉื™ื ื•ื™ื™ืโ€ฌ โ€ซื”ื ื•ื‘ืขื™ืโ€ฌ โ€ซื”ืคืกื“ื™ืโ€ฌ โ€ซืื•โ€ฌ โ€ซืจื•ื•ื—ื™ืโ€ฌ .โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืœืจื•ื•ื—โ€ฌ โ€ซืžื™ื™ื“ื™ืชโ€ฌ โ€ซื ื–ืงืคื™ืโ€ฌ โ€ซื’ื™ื“ื•ืจโ€ฌ โ€ซื’โ€ฌ โ€ซืœื—ืฉื‘ื•ื ืื•ืชโ€ฌ โ€ซื›ืฉื™ืจื•ืชโ€ฌ โ€ซื’ื™ื“ื•ืจโ€ฌ โ€ซืขืกืงืื•ืชโ€ฌโ€ซื™ื™ืขื•ื“โ€ฌ โ€ซืงื™ื™ืโ€ฌ โ€ซื”ื’ื™ื“ื•ืจโ€ฌ โ€ซื™ืฆื™ืจืชโ€ฌ โ€ซื‘ืžื•ืขื“โ€ฌ โ€ซื›ืืฉืจโ€ฌ โ€ซื”ื™ืชืจโ€ฌ โ€ซื‘ื™ืŸโ€ฌ โ€ซื™ื“ื•ืจโ€ฌ โ€ซืœื‘ืฆืขโ€ฌ โ€ซื”ืงื‘ื•ืฆื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื•ื”ืืกื˜ืจื˜ื’ื™ื”โ€ฌ โ€ซื”ืกื™ื›ื•ื ื™ืโ€ฌ โ€ซื ื™ื”ื•ืœโ€ฌ โ€ซืžื˜ืจืชโ€ฌ โ€ซื•ืฉืœโ€ฌ โ€ซื”ื’ื™ื“ื•ืจโ€ฌ โ€ซื™ื—ืกื™โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืคื•ืจืžืœื™โ€ฌ โ€ซื•ืชื™ืขื•ื“โ€ฌ โ€ซื‘ืžื”ืœืšโ€ฌ โ€ซื’ื‘ื•ื”ื”โ€ฌ โ€ซืืคืงื˜ื™ื‘ื™ื•ืชโ€ฌ โ€ซื‘ืขืœโ€ฌ โ€ซืฉื”ื•ืโ€ฌ โ€ซื‘ืคื•ืขืœโ€ฌ โ€ซื•ื ืงื‘ืขโ€ฌ โ€ซืžืชืžืฉืšโ€ฌ โ€ซื‘ืกื™ืกโ€ฌ โ€ซืขืœโ€ฌ โ€ซื ื‘ื—ืŸโ€ฌ โ€ซื”ื’ื™ื“ื•ืจโ€ฌ .โ€ซื’ื™ื“ื•ืจโ€ฌ โ€ซื’ื™ื“ื•ืจโ€ฌ โ€ซืขืกืงืื•ืชโ€ฌ .โ€ซื”ื’ื™ื“ื•ืจโ€ฌ โ€ซื™ื•ืขื“โ€ฌ โ€ซืฉืืœื™ื”ืŸโ€ฌ โ€ซื”ื›ืกืคื™โ€ฌ โ€ซื”ื“ื™ื•ื•ื—โ€ฌ โ€ซืชืงื•ืคืชโ€ฌ:โ€ซื›ื“ืœืงืžืŸโ€ฌ โ€ซืžื˜ื•ืคืœื•ืชโ€ฌ )โ€ซ(ื”ื’ื ื”โ€ฌ 7.โ€ซื”ื•ื’ืŸโ€ฌ โ€ซืฉื•ื•ื™โ€ฌ โ€ซื’ื™ื“ื•ืจโ€ฌ . โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซื‘ืจื•ื•ื—โ€ฌ โ€ซืžื•ื›ืจื™ืโ€ฌ โ€ซื”ืžื’ื•ื“ืจโ€ฌ โ€ซื•ื”ืคืจื™ื˜โ€ฌ )โ€ซื”ืžื’ื“ืจโ€ฌ โ€ซ(ื”ืคืจื™ื˜โ€ฌ โ€ซื”ื ื’ื–ืจโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซืฉื™ื ื•ื™โ€ฌ โ€ซื”ื”ืชืืžื•ืชโ€ฌ ,โ€ซืžื•ืคื—ืชืชโ€ฌ โ€ซืขืœื•ืชโ€ฌ โ€ซืœืคื™โ€ฌ โ€ซื”ืžื•ืฆื’โ€ฌ โ€ซื”ืžื’ื•ื“ืจโ€ฌ โ€ซืœืคืจื™ื˜โ€ฌ โ€ซื”ืžืชื™ื™ื—ืกโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซืฉื•ื•ื™โ€ฌ โ€ซื’ื™ื“ื•ืจโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื‘ืžืงืจื™ืโ€ฌ โ€ซื”ืชืงื•ืคื”โ€ฌ โ€ซืคื ื™โ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซื‘ืจื•ื•ื—โ€ฌ โ€ซืžื•ื›ืจื•ืชโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซื‘ื“ื•ื—ื•ืชโ€ฌ โ€ซืœื™ืชืจื”โ€ฌ.โ€ซืœืคืจืขื•ืŸโ€ฌ โ€ซืขื“โ€ฌ โ€ซื”ื ื•ืชืจืชโ€ฌ โ€ซื”ืืคืงื˜ื™ื‘ื™ืชโ€ฌ โ€ซื”ืจื™ื‘ื™ืชโ€ฌ โ€ซื‘ืฉื™ื˜ืชโ€ฌ โ€ซืฉื™ืžื•ืฉโ€ฌ โ€ซืชื•ืšโ€ฌ โ€ซื”ืžื•ืฆื’ื™ืโ€ฌ โ€ซืžื’ื•ื“ืจื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซืœืžื›ืฉื™ืจื™ืโ€ฌ โ€ซื”ืชืืžื•ืชโ€ฌ โ€ซืฉื˜ืจืโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซืฉื•ื•ื™โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื”ืชืืžื•ืชโ€ฌ โ€ซื™ืชืจืชโ€ฌ ,โ€ซื ื’ืจืขโ€ฌ โ€ซื”ืžื’ื•ื“ืจโ€ฌ โ€ซื”ืคืจื™ื˜โ€ฌ โ€ซื›ืืฉืจโ€ฌ .โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซื‘ืจื•ื•ื—โ€ฌ โ€ซืžื•ื›ืจื•ืชโ€ฌ .โ€ซืžื•ืขื“โ€ฌ โ€ซื‘ืื•ืชื•โ€ฌ โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซื‘ืจื•ื•ื—โ€ฌ โ€ซืžื•ื›ืจืชโ€ฌ โ€ซื”ื•ืคื—ืชื”โ€ฌ
  • 24.
    โ€ซื‘ืขโ€ฌ โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ.โ€ซื—โ€ฌ"โ€ซืžโ€ฌ โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืœื“ื•ื—ื•ืชโ€ฌ โ€ซื‘ืื•ืจื™ืโ€ฌ 16 โ€ซื‘ืื•ืจโ€ฌ2:-โ€ซื”ื—ืฉื‘ื•ื ืื™ืชโ€ฌ โ€ซื”ืžื“ื™ื ื™ื•ืชโ€ฌ โ€ซืขื™ืงืจื™โ€ฌ()โ€ซื”ืžืฉืšโ€ฌ .โ€ซื‘โ€ฌโ€ซืงื™ื™ืžื™ืโ€ฌ โ€ซื—ืฉื‘ื•ื ืื•ืชโ€ฌ โ€ซืœืชืงื ื™โ€ฌ โ€ซื•ืชื™ืงื•ื ื™ืโ€ฌ โ€ซื—ื“ืฉื™ืโ€ฌ โ€ซื›ืกืคื™โ€ฌ โ€ซื“ื™ื•ื•ื—โ€ฌ โ€ซืชืงื ื™โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืœืจืืฉื•ื ื”โ€ฌ โ€ซื™ื™ืฉื•ืโ€ฌ 1.โ€ซื™ื™ืฉื•ืโ€ฌโ€ซืฉืœโ€ฌ โ€ซืœืจืืฉื•ื ื”โ€ฌIFRS 15โ€“โ€ซื”ื›ื ืกื•ืชโ€ฌโ€ซืžื—ื•ื–ื™ืโ€ฌโ€ซืขืโ€ฌโ€ซืœืงื•ื—ื•ืชโ€ฌ โ€ซืžืื™โ€ฌ โ€ซื‘ื—ื•ื“ืฉโ€ฌ2014โ€ซื”โ€ฌ โ€ซืคืจืกืโ€ฌ-IASBโ€ซืืชโ€ฌIFRS 15โ€“:โ€ซ(ืœื”ืœืŸโ€ฌ โ€ซืœืงื•ื—ื•ืชโ€ฌ โ€ซืขืโ€ฌ โ€ซืžื—ื•ื–ื™ืโ€ฌ โ€ซื”ื›ื ืกื•ืชโ€ฌ โ€ซืืชโ€ฌ โ€ซื”ืžื—ืœื™ืฃโ€ฌ ,)"โ€ซื”ื—ื“ืฉโ€ฌ โ€ซ"ื”ืชืงืŸโ€ฌ18IAS,โ€ซื”ื›ื ืกื•ืชโ€ฌ11IASโ€ซื•ืืชโ€ฌ โ€ซื”ืงืžื”โ€ฌ โ€ซื—ื•ื–ื™โ€ฌ13IFRIC ,โ€ซืœืงื•ื—ื•ืชโ€ฌ โ€ซื ืืžื ื•ืชโ€ฌ โ€ซืชื›ื ื™ื•ืชโ€ฌ15IFRIC,โ€ซืžื‘ื ื™ืโ€ฌ โ€ซืœื”ืงืžืชโ€ฌ โ€ซื”ืกื›ืžื™ืโ€ฌ18IFRICโ€ซืฉืœโ€ฌ โ€ซื”ืขื‘ืจื•ืชโ€ฌ โ€ซื•โ€ฌ โ€ซืžืœืงื•ื—ื•ืชโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ-31SICโ€ซื”ื›ื ืกื•ืชโ€ฌ-.โ€ซืคืจืกื•ืโ€ฌ โ€ซืฉื™ืจื•ืชื™โ€ฌ โ€ซื”ื›ื•ืœืœื•ืชโ€ฌ โ€ซื—ืœื™ืคื™ืŸโ€ฌ โ€ซืขืกืงืื•ืชโ€ฌ โ€ซืขืโ€ฌ โ€ซืžื—ื•ื–ื™ืโ€ฌ โ€ซื”ื ื•ื‘ืขื•ืชโ€ฌ โ€ซื”ื›ื ืกื•ืชโ€ฌ โ€ซืขืœโ€ฌ โ€ซืฉื™ื—ื•ืœโ€ฌ โ€ซืฉืœื‘ื™ืโ€ฌ โ€ซื—ืžื™ืฉื”โ€ฌ โ€ซื‘ืŸโ€ฌ โ€ซืžื•ื“ืœโ€ฌ โ€ซืžืฆื™ื’โ€ฌ โ€ซื”ื—ื“ืฉโ€ฌ โ€ซื”ืชืงืŸโ€ฌ :โ€ซืœืงื•ื—ื•ืชโ€ฌ โ€ซืฉืœื‘โ€ฌ1-โ€ซื”ืœืงื•ื—โ€ฌ โ€ซืขืโ€ฌ โ€ซื”ื—ื•ื–ื”โ€ฌ โ€ซื–ื™ื”ื•ื™โ€ฌโ€ซื‘ืฉื™ื ื•ื™ื™ืโ€ฌ โ€ซื•ื˜ื™ืคื•ืœโ€ฌ โ€ซื—ื•ื–ื™ืโ€ฌ โ€ซืœืงื™ื‘ื•ืฅโ€ฌ โ€ซื”ืชื™ื™ื—ืกื•ืชโ€ฌ โ€ซืœืจื‘ื•ืชโ€ฌ , (modifications.โ€ซื‘ื—ื•ื–ื™ืโ€ฌ ) โ€ซืฉืœื‘โ€ฌ2-โ€ซื–ื™ื”ื•ื™โ€ฌโ€ซืžืกืคืจโ€ฌโ€ซื ืคืจื“ื•ืชโ€ฌ โ€ซื‘ื™ืฆื•ืขโ€ฌ โ€ซืžื—ื•ื™ื‘ื•ื™ื•ืชโ€ฌ(distinct)โ€ซื‘ื—ื•ื–ื”โ€ฌ. โ€ซืฉืœื‘โ€ฌ3-โ€ซื”ืขืกืงื”โ€ฌ โ€ซืžื—ื™ืจโ€ฌ โ€ซืงื‘ื™ืขืชโ€ฌ,โ€ซืžื™ืžื•ืŸโ€ฌ โ€ซืจื›ื™ื‘โ€ฌ ,โ€ซืžืฉืชื ื”โ€ฌ โ€ซืœืชืžื•ืจื”โ€ฌ โ€ซื”ืชื™ื™ื—ืกื•ืชโ€ฌ โ€ซืœืจื‘ื•ืชโ€ฌ โ€ซืฉืื™ื ืŸโ€ฌ โ€ซืชืžื•ืจื•ืชโ€ฌ ,โ€ซืžืฉืžืขื•ืชื™โ€ฌ.โ€ซืœืœืงื•ื—โ€ฌ โ€ซืฉืชืฉื•ืœืโ€ฌ โ€ซื•ืชืžื•ืจื”โ€ฌ โ€ซื‘ืžื–ื•ืžืŸโ€ฌ โ€ซืฉืœื‘โ€ฌ4-โ€ซืœโ€ฌ โ€ซื”ืขืกืงื”โ€ฌ โ€ซืžื—ื™ืจโ€ฌ โ€ซื”ืงืฆืืชโ€ฌโ€ซื›ืœโ€ฌโ€ซื ืคืจื“ืชโ€ฌ โ€ซื‘ื™ืฆื•ืขโ€ฌ โ€ซืžื—ื•ื™ื‘ื•ืชโ€ฌโ€ซื”ืžื›ื™ืจื”โ€ฌ โ€ซืžื—ื™ืจโ€ฌ โ€ซื‘ืกื™ืกโ€ฌ โ€ซืขืœโ€ฌ โ€ซื‘ืื•ืžื“ื ื™ืโ€ฌ โ€ซืื•โ€ฌ ,โ€ซื–ืžื™ื ื™ืโ€ฌ โ€ซื”ืโ€ฌ โ€ซืืโ€ฌ โ€ซื ืฆืคื™ืโ€ฌ โ€ซื‘ืžื—ื™ืจื™ืโ€ฌ โ€ซืฉื™ืžื•ืฉโ€ฌ โ€ซืชื•ืšโ€ฌ โ€ซื”ื ืคืจื“โ€ฌ โ€ซื”ื™ื—ืกื™โ€ฌ .โ€ซื•ื”ืขืจื›ื•ืชโ€ฌ โ€ซืฉืœื‘โ€ฌ5-โ€ซื‘ื”ื›ื ืกื”โ€ฌ โ€ซื”ื›ืจื”โ€ฌโ€ซื‘โ€ฌ โ€ซืขืžื™ื“ื”โ€ฌ โ€ซื‘ืขืชโ€ฌโ€ซื‘ื™ืฆื•ืขโ€ฌ โ€ซืžื—ื•ื™ื‘ื•ืชโ€ฌโ€ซืงื™ื•ืโ€ฌ โ€ซื‘ื™ืŸโ€ฌ โ€ซื”ื‘ื—ื ื”โ€ฌ โ€ซืชื•ืšโ€ฌ , โ€ซืžื—ื•ื™ื‘ื•ืชโ€ฌ.โ€ซื–ืžืŸโ€ฌ โ€ซืœืื•ืจืšโ€ฌ โ€ซืžื—ื•ื™ื‘ื•ืชโ€ฌ โ€ซืงื™ื•ืโ€ฌ โ€ซืœื‘ื™ืŸโ€ฌ โ€ซืžืกื•ื™ืโ€ฌ โ€ซื‘ืžื•ืขื“โ€ฌ โ€ซืœืžืคืจืขโ€ฌ โ€ซื”ืชืงืŸโ€ฌ โ€ซื”ื•ืจืื•ืชโ€ฌ โ€ซืืชโ€ฌ โ€ซืœื™ื™ืฉืโ€ฌ โ€ซื‘ื—ืจื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ .โ€ซืืœื”โ€ฌ โ€ซื›ืกืคื™ื™ืโ€ฌ โ€ซื‘ื“ื•ื—ื•ืชโ€ฌ โ€ซืœืจืืฉื•ื ื”โ€ฌ โ€ซืžื™ื•ืฉืโ€ฌ โ€ซื”ืชืงืŸโ€ฌ .โ€ซื”ืฉื•ื•ืื”โ€ฌ โ€ซืžืกืคืจื™โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืžื—ื“ืฉโ€ฌ โ€ซื”ืฆื’ื”โ€ฌ โ€ซื•ืœืœืโ€ฌ โ€ซืžืกื•ื™ืžื•ืชโ€ฌ โ€ซื”ืงืœื•ืชโ€ฌ โ€ซืขืโ€ฌโ€ซืืชโ€ฌ ,โ€ซื”ื™ืชืจโ€ฌ โ€ซื‘ื™ืŸโ€ฌ ,โ€ซื‘ื—ื ื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ :โ€ซื”ื‘ืื™ืโ€ฌ โ€ซื”ื ื•ืฉืื™ืโ€ฌ 1)โ€ซืจื›ื™ื‘ื™ืโ€ฌ โ€ซืžืจื•ื‘ืชโ€ฌ โ€ซืขืกืงื”โ€ฌ-โ€ซืชื—ืชโ€ฌโ€ซื”ืชืงืŸโ€ฌโ€ซื”ื—ื“ืฉโ€ฌโ€ซื”ืงืฆืืชโ€ฌโ€ซื”ืชืžื•ืจื”โ€ฌโ€ซืชื‘ื•ืฆืขโ€ฌโ€ซื‘ืื•ืคืŸโ€ฌโ€ซื™ื—ืกื™โ€ฌ โ€ซื‘ื”ืชื‘ืกืกโ€ฌโ€ซืขืœโ€ฌโ€ซืžื—ื™ืจโ€ฌโ€ซืžื›ื™ืจื”โ€ฌโ€ซื ืคืจื“ื™ืโ€ฌโ€ซืฉืœโ€ฌโ€ซื›ืœโ€ฌโ€ซืื—ื“โ€ฌโ€ซืžื”ืจื›ื™ื‘ื™ืโ€ฌโ€ซื‘ื“ื•ืžื”โ€ฌโ€ซืœโ€ฌโ€ซื”ืงืฆืืชโ€ฌ โ€ซืื•ืคืŸโ€ฌ โ€ซื”ืžื‘ื•ืฆืขโ€ฌ โ€ซื”ืฉื•ื ื™ืโ€ฌ โ€ซื”ืจื›ื™ื‘ื™ืโ€ฌ โ€ซื‘ื™ืŸโ€ฌ โ€ซื”ืชืžื•ืจื”โ€ฌโ€ซืชื—ืชโ€ฌโ€ซื”ืชืงื ื™ืโ€ฌโ€ซื”ื ื•ื›ื—ื™ื™ืโ€ฌ. 2)โ€ซื‘ืืฉืจืื™โ€ฌ โ€ซื”ืžื‘ื•ืฆืขื•ืชโ€ฌ โ€ซืขืกืงืื•ืชโ€ฌ-โ€ซืชื ืื™โ€ฌ โ€ซืœืœืงื•ื—โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืžืขื ื™ืงื”โ€ฌ โ€ซืžื”ืขืกืงืื•ืชโ€ฌ โ€ซื‘ื—ืœืงโ€ฌ โ€ซื”ืกื›ื•ืโ€ฌ โ€ซืœืคื™โ€ฌ โ€ซื‘ื”ื›ื ืกื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืžื›ื™ืจื”โ€ฌ โ€ซืืœื•โ€ฌ โ€ซื‘ืžืงืจื™ืโ€ฌ .โ€ซืžืฉื ื”โ€ฌ โ€ซืืจื•ื›ื”โ€ฌ โ€ซืœืชืงื•ืคื”โ€ฌ โ€ซืืฉืจืื™โ€ฌ โ€ซืื•โ€ฌ โ€ซื”ืกื—ื•ืจื”โ€ฌ โ€ซืงื‘ืœืชโ€ฌ โ€ซื‘ืžื•ืขื“โ€ฌ โ€ซื‘ืžื–ื•ืžืŸโ€ฌ โ€ซื”ืœืงื•ื—โ€ฌ โ€ซืžืฉืœืโ€ฌ โ€ซืฉื”ื™ื”โ€ฌ โ€ซื”ืžื—ื™ืจโ€ฌ โ€ซืืชโ€ฌ โ€ซื”ืžืฉืงืฃโ€ฌ .โ€ซืžื™ืžื•ืŸโ€ฌ โ€ซื”ื›ื ืกื•ืชโ€ฌ โ€ซื‘ืžืกื’ืจืชโ€ฌ โ€ซืžื•ื›ืจืชโ€ฌ โ€ซื•ื”ื™ืชืจื”โ€ฌ โ€ซื”ืฉื™ืจื•ืชโ€ฌ โ€ซืืจื•ืšโ€ฌ โ€ซืœื–ืžืŸโ€ฌ โ€ซืžืงื“ืžื•ืชโ€ฌ โ€ซืงื‘ืœืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื‘ืžืงืจื™ืโ€ฌโ€ซื‘ื’โ€ฌโ€ซืฉโ€ฌ โ€ซื™ืŸโ€ฌโ€ซื”โ€ฌ โ€ซืžืกืคืงืชโ€ฌ โ€ซืื•ืชื•โ€ฌ โ€ซืขืชื™ื“ื™โ€ฌ โ€ซื™ืจื•ืชโ€ฌโ€ซื—ื‘ืจื”โ€ฌ, โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฆื•ื‘ืจืชโ€ฌโ€ซืจื™ื‘ื™ืชโ€ฌโ€ซืžื™ืžื•ืŸโ€ฌ โ€ซื‘ื”ื•ืฆืืชโ€ฌ โ€ซื•ืžื›ื™ืจื”โ€ฌโ€ซืชืงื•ืคืชโ€ฌ โ€ซืœืื•ืจืšโ€ฌ โ€ซื”ืžืงื“ืžื•ืชโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซื•ื–ืืชโ€ฌ โ€ซื”ืฆืคื•ื™ื”โ€ฌ โ€ซื”ื”ืชืงืฉืจื•ืชโ€ฌโ€ซื›ืืฉืจโ€ฌโ€ซืžืฉืžืขื•ืชื™โ€ฌ โ€ซืžื™ืžื•ืŸโ€ฌ โ€ซืจื›ื™ื‘โ€ฌ โ€ซื‘ื—ื•ื–ื”โ€ฌ โ€ซืงื™ื™ืโ€ฌ.โ€ซืžื™ืžื•ืฉโ€ฌ โ€ซืขืโ€ฌ โ€ซื”ืžืงื“ืžื•ืชโ€ฌโ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืžื›ื™ืจื”โ€ฌโ€ซืฉื ืฆื‘ืจื”โ€ฌ โ€ซื‘ืจื™ื‘ื™ืชโ€ฌโ€ซื›ื—ืœืงโ€ฌโ€ซืžืฉื™ืจื•ืชื™ืโ€ฌ โ€ซืžื”ื”ื›ื ืกื•ืชโ€ฌ. โ€ซืคื™โ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ืืคืฉืจื™ืชโ€ฌ โ€ซื‘ื”ืงืœื”โ€ฌ โ€ซื‘ื—ืจื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌโ€ซืžืจื›ื™ื‘โ€ฌ โ€ซืืชโ€ฌ โ€ซืชืคืจื™ื“โ€ฌ โ€ซืœืโ€ฌ โ€ซื”ื™ืโ€ฌ โ€ซืœืคื™ื”โ€ฌ โ€ซื”ืชืงืŸโ€ฌ โ€ซื•ืชื›ื™ืจโ€ฌ โ€ซืžืฉื ื”โ€ฌ โ€ซืงืฆืจื”โ€ฌ โ€ซืœืชืงื•ืคื”โ€ฌ โ€ซื”ื™ื ืŸโ€ฌ โ€ซื”ืืฉืจืื™โ€ฌ โ€ซืชื ืื™โ€ฌ โ€ซื‘ื”ืŸโ€ฌ โ€ซื‘ืขืกืงืื•ืชโ€ฌ โ€ซื”ืืฉืจืื™โ€ฌ โ€ซื‘ืžื•ืขื“โ€ฌ โ€ซืฉื™ืœืโ€ฌ โ€ซื”ืœืงื•ื—โ€ฌ โ€ซืืโ€ฌ โ€ซื’ืโ€ฌ โ€ซื‘ื”ืกื›ืโ€ฌ โ€ซืฉื ืงื‘ืขโ€ฌ โ€ซื”ืชืžื•ืจื”โ€ฌ โ€ซืœืกื›ื•ืโ€ฌ โ€ซื‘ื”ืชืืโ€ฌ โ€ซื‘ื”ื›ื ืกื”โ€ฌ .โ€ซื”ืฉื™ืจื•ืชโ€ฌ โ€ซืื•โ€ฌ โ€ซื”ืกื—ื•ืจื”โ€ฌ โ€ซืงื‘ืœืชโ€ฌ โ€ซืžืžื•ืขื“โ€ฌ โ€ซื™ื•ืชืจโ€ฌ โ€ซืžืื•ื—ืจโ€ฌ
  • 25.
    โ€ซื‘ืขโ€ฌ โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ.โ€ซื—โ€ฌ"โ€ซืžโ€ฌ โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืœื“ื•ื—ื•ืชโ€ฌ โ€ซื‘ืื•ืจื™ืโ€ฌ 17 โ€ซื‘ืื•ืจโ€ฌ2:-โ€ซื”ื—ืฉื‘ื•ื ืื™ืชโ€ฌ โ€ซื”ืžื“ื™ื ื™ื•ืชโ€ฌ โ€ซืขื™ืงืจื™โ€ฌโ€ซ(ื”ืžืฉืšโ€ฌ) 3)โ€ซืชืžื•ืจื”โ€ฌโ€ซืžืฉืชื ื”โ€ฌ-โ€ซื”โ€ฌโ€ซื—ื‘ืจื”โ€ฌโ€ซืขืโ€ฌ โ€ซื—ื•ื–ื”โ€ฌ โ€ซืœื›ืœโ€ฌ โ€ซื‘ื ืคืจื“โ€ฌ โ€ซื”ืขืกืงื”โ€ฌ โ€ซืžื—ื™ืจโ€ฌ โ€ซืืชโ€ฌ โ€ซืœืงื‘ื•ืขโ€ฌ โ€ซื ื“ืจืฉืชโ€ฌ โ€ซื”โ€ฌ ,โ€ซื–ื”โ€ฌ โ€ซื“ืขืชโ€ฌ โ€ซืฉื™ืงื•ืœโ€ฌ โ€ซื”ืคืขืœืชโ€ฌ โ€ซื‘ืขืชโ€ฌ .โ€ซืœืงื•ื—โ€ฌโ€ซื—ื‘ืจื”โ€ฌโ€ซืชืžื•ืจื”โ€ฌ โ€ซื›ืœโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื”ืฉืคืขื”โ€ฌ โ€ซืืชโ€ฌ โ€ซืžืขืจื™ื›ื”โ€ฌ ( โ€ซืฉื™ื ื•ื™ื™ืโ€ฌ ,โ€ซืงื ืกื•ืชโ€ฌ ,โ€ซื‘ื”ื ื—ื•ืชโ€ฌ โ€ซื‘ื”ืชื—ืฉื‘โ€ฌ ,โ€ซื‘ื—ื•ื–ื”โ€ฌ โ€ซืžืฉืชื ื”โ€ฌvariationsโ€ซื•ื›ืŸโ€ฌ โ€ซืชื‘ื™ืขื•ืชโ€ฌ ,) .โ€ซื‘ืžื–ื•ืžืŸโ€ฌ โ€ซืฉืœืโ€ฌ โ€ซืชืžื•ืจื”โ€ฌโ€ซื”โ€ฌ ,โ€ซื”ืžืฉืชื ื”โ€ฌ โ€ซื”ืชืžื•ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื”ืฉืคืขื”โ€ฌ โ€ซื‘ืงื‘ื™ืขืชโ€ฌโ€ซื—ื‘ืจื”โ€ฌ โ€ซื‘ื“โ€ฌ โ€ซืžืฉืชืžืฉืชโ€ฌโ€ซื›ืœืœโ€ฌ โ€ซืจืšโ€ฌโ€ซืžื—ื™ืจโ€ฌ โ€ซืœืคื™ื”โ€ฌ ,โ€ซื‘ืชืงืŸโ€ฌ โ€ซื”ืžืฆื•ื™ื ืชโ€ฌ "โ€ซื‘ื™ื•ืชืจโ€ฌ โ€ซื”ืกื‘ื™ืจโ€ฌ โ€ซ"ื”ืกื›ื•ืโ€ฌ โ€ซื‘ืฉื™ื˜ืชโ€ฌ โ€ซืกื›ื•ืžื™โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื‘ืชื—ื•ืโ€ฌ โ€ซื‘ื™ื•ืชืจโ€ฌ โ€ซื”ืกื‘ื™ืจโ€ฌ โ€ซืฉื”ื•ืโ€ฌ โ€ซื”ื™ื—ื™ื“โ€ฌ โ€ซื‘ืกื›ื•ืโ€ฌ โ€ซื‘ื”ืชื—ืฉื‘โ€ฌ โ€ซื ืงื‘ืขโ€ฌ โ€ซื”ืขืกืงื”โ€ฌ .โ€ซื‘ื—ื•ื–ื”โ€ฌ โ€ซืืคืฉืจื™ื™ืโ€ฌ โ€ซืชืžื•ืจื”โ€ฌโ€ซื”ื—ื‘ืจื”โ€ฌโ€ซืืโ€ฌ โ€ซืจืงโ€ฌ ,โ€ซืžืฉืชื ื”โ€ฌ โ€ซืชืžื•ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืกื›ื•ืžื™ืโ€ฌ โ€ซื›ื•ืœืœืชโ€ฌ โ€ซื™ืชืจื—ืฉโ€ฌ โ€ซืœืโ€ฌ โ€ซืฉื”ื•ื›ืจื•โ€ฌ โ€ซื”ื”ื›ื ืกื•ืชโ€ฌ โ€ซื‘ืกื›ื•ืโ€ฌ โ€ซืžืฉืžืขื•ืชื™โ€ฌ โ€ซืฉื‘ื™ื˜ื•ืœโ€ฌ โ€ซื’ื‘ื•ื”ื”โ€ฌ โ€ซื‘ืจืžื”โ€ฌ โ€ซืฆืคื•ื™โ€ฌ โ€ซื”ื•ื“ืื•ืชโ€ฌ โ€ซืื™โ€ฌ โ€ซื›ืืฉืจโ€ฌ.โ€ซืžื›ืŸโ€ฌ โ€ซืœืื—ืจโ€ฌ โ€ซืชืชื‘ืจืจโ€ฌ โ€ซื”ืชืžื•ืจื”โ€ฌ โ€ซืœื”ืฉืชื ื•ืชโ€ฌ โ€ซื”ืงืฉื•ืจื”โ€ฌ 4)โ€ซื—ื•ื–ื”โ€ฌ โ€ซื”ืฉื’ืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซืชื•ืกืคืชื™ื•ืชโ€ฌ โ€ซืขืœื•ื™ื•ืชโ€ฌ-โ€ซืขืโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืžื”ื—ื•ื–ื™ืโ€ฌ โ€ซื—ืœืงโ€ฌ โ€ซื”ืฉื’ืชโ€ฌ โ€ซืขื‘ื•ืจโ€ฌ โ€ซืœืชืงืŸโ€ฌ โ€ซื‘ื”ืชืืโ€ฌ .)โ€ซืžื›ื™ืจื”โ€ฌ โ€ซืขืžืœื•ืชโ€ฌ โ€ซ(ืœืžืฉืœโ€ฌ โ€ซืชื•ืกืคืชื™ื•ืชโ€ฌ โ€ซื‘ืขืœื•ื™ื•ืชโ€ฌ โ€ซื ื•ืฉืืชโ€ฌ โ€ซื”ื™ืโ€ฌ โ€ซืœืงื•ื—ื•ืชื™ื”โ€ฌ โ€ซื”ื™ื•โ€ฌ โ€ซื•ืฉืœืโ€ฌ โ€ซื”ืœืงื•ื—โ€ฌ โ€ซืขืโ€ฌ โ€ซื”ื—ื•ื–ื”โ€ฌ โ€ซืืชโ€ฌ โ€ซืœื”ืฉื™ื’โ€ฌ โ€ซืžื ืชโ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ืชื”ื•ื•โ€ฌ โ€ซืืฉืจโ€ฌ โ€ซืขืœื•ื™ื•ืชโ€ฌ ,โ€ซื”ื—ื“ืฉโ€ฌ โ€ซื”ื—ื•ื–ื”โ€ฌ โ€ซืืโ€ฌ โ€ซืœื”โ€ฌ โ€ซืžืชื”ื•ื•ืชโ€ฌโ€ซื›ื ื›ืกโ€ฌ โ€ซื™ื•ื›ืจื•โ€ฌ ,โ€ซืœื”ืฉื™ื‘ืŸโ€ฌ โ€ซืžืฆืคื”โ€ฌ โ€ซื•ืฉื”ื—ื‘ืจื”โ€ฌ โ€ซืžื•ืฉื’โ€ฌ โ€ซื”ื™ื”โ€ฌ โ€ซืœืโ€ฌ โ€ซื‘ืžืกื’ืจืชโ€ฌ โ€ซืฉื™ืกื•ืคืงื•โ€ฌ โ€ซื”ืฉื™ืจื•ืชื™ืโ€ฌ โ€ซืžืชืŸโ€ฌ โ€ซืขืโ€ฌ โ€ซืขืงื‘ื™โ€ฌ โ€ซืฉื”ื•ืโ€ฌ โ€ซืฉื™ื˜ืชื™โ€ฌ โ€ซื‘ืกื™ืกโ€ฌ โ€ซืขืœโ€ฌ โ€ซื•ื™ื•ืคื—ืชื•โ€ฌ .โ€ซื”ืกืคืฆื™ืคื™โ€ฌ โ€ซื”ื—ื•ื–ื”โ€ฌ โ€ซื”ื“ื•ื—ื•ืชโ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ืฉืคืขื”โ€ฌ โ€ซื”ื™ื™ืชื”โ€ฌ โ€ซืœืโ€ฌ โ€ซื•ืœื™ื™ืฉื•ืžื•โ€ฌ โ€ซื”ื—ื“ืฉโ€ฌ โ€ซื”ืชืงืŸโ€ฌ โ€ซื™ื™ืฉื•ืโ€ฌ โ€ซื”ืฉืœื›ื•ืชโ€ฌ โ€ซืืชโ€ฌ โ€ซื‘ื—ื ื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ .โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ 2.โ€ซื™ื™ืฉื•ืโ€ฌโ€ซืฉืœโ€ฌ โ€ซืœืจืืฉื•ื ื”โ€ฌIFRS 9โ€“โ€ซืžื›ืฉื™ืจื™ืโ€ฌโ€ซืคื™ื ื ืกื™ืโ€ฌ โ€ซื™ื•ืœื™โ€ฌ โ€ซื‘ื—ื•ื“ืฉโ€ฌ2014โ€ซื”โ€ฌ โ€ซืคืจืกืโ€ฌโ€“IASBโ€ซืฉืœโ€ฌ โ€ซื•ื”ืกื•ืคื™โ€ฌ โ€ซื”ืžืœืโ€ฌ โ€ซื”ื ื•ืกื—โ€ฌ โ€ซืืชโ€ฌIFRS 9โ€“โ€ซืžื›ืฉื™ืจื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ืโ€ฌโ€ซืืชโ€ฌ โ€ซื”ืžื—ืœื™ืฃโ€ฌ ,IAS 39โ€“:โ€ซืคื™ื ื ืกื™ืโ€ฌ โ€ซืžื›ืฉื™ืจื™ืโ€ฌ.โ€ซื•ืžื“ื™ื“ื”โ€ฌ โ€ซื”ื›ืจื”โ€ฌIFRS 9" :โ€ซ(ืœื”ืœืŸโ€ฌโ€ซื”ืชืงืŸโ€ฌ โ€ซื”ื—ื“ืฉโ€ฌโ€ซืžืชืžืงื“โ€ฌ )"โ€ซื—ืœโ€ฌ โ€ซื•ื”ื•ืโ€ฌ โ€ซืคื™ื ื ืกื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื•ื‘ืžื“ื™ื“ื”โ€ฌ โ€ซื‘ืกื™ื•ื•ื’โ€ฌ โ€ซื‘ืขื™ืงืจโ€ฌโ€ซืขืœโ€ฌโ€ซื”ื ื›ืกื™ืโ€ฌ โ€ซื›ืœโ€ฌ โ€ซืฉื‘ืชื—ื•ืœืชโ€ฌ โ€ซื”ืคื™ื ื ืกื™ืโ€ฌIAS 39. โ€ซื”ืชืงืŸโ€ฌโ€ซื”ื—ื“ืฉโ€ฌโ€ซืžื™ื•ืฉืโ€ฌโ€ซืืœื”โ€ฌ โ€ซื›ืกืคื™ื™ืโ€ฌ โ€ซื‘ื“ื•ื—ื•ืชโ€ฌ โ€ซืœืจืืฉื•ื ื”โ€ฌโ€ซื”ื•ืจืื•ืชโ€ฌ โ€ซืืชโ€ฌ โ€ซืœื™ื™ืฉืโ€ฌ โ€ซื‘ื—ืจื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ , โ€ซื‘ื™ืŸโ€ฌ โ€ซื”ืคืจืฉโ€ฌ โ€ซื‘ื›ืœโ€ฌ โ€ซืžื›ื™ืจื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ .โ€ซื”ืฉื•ื•ืื”โ€ฌ โ€ซืžืกืคืจื™โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืžื—ื“ืฉโ€ฌ โ€ซื”ืฆื’ื”โ€ฌ โ€ซืœืœืโ€ฌ โ€ซืœืžืคืจืขโ€ฌ โ€ซื”ืชืงืŸโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืคืชื™ื—ื”โ€ฌ โ€ซื‘ื™ืชืจืชโ€ฌ โ€ซืœืจืืฉื•ื ื”โ€ฌ โ€ซื”ื™ื™ืฉื•ืโ€ฌ โ€ซื‘ืžื•ืขื“โ€ฌ โ€ซื‘ืกืคืจื™ืโ€ฌ โ€ซื”ืขืจืšโ€ฌ โ€ซืœื‘ื™ืŸโ€ฌ โ€ซื”ืงื•ื“ืโ€ฌ โ€ซื‘ืกืคืจื™ืโ€ฌ โ€ซื”ืขืจืšโ€ฌ โ€ซื”ืฉืคืขืชโ€ฌ .โ€ซื”ืขื•ื“ืคื™ืโ€ฌโ€ซื”โ€ฌ โ€ซื“ื•ื—ื•ืชื™ื”โ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ื—ื“ืฉโ€ฌ โ€ซื”ืชืงืŸโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื™ื™ืฉื•ืžื•โ€ฌโ€ซื”ื™ื ื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื›ืกืคื™ื™ืโ€ฌ :โ€ซื›ื“ืœืงืžืŸโ€ฌ โ€ซืกื™ื•ื•ื’โ€ฌโ€ซื•ืžื“ื™ื“ื”โ€ฌ 1).โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซื ืžื“ื“ื•ืชโ€ฌ โ€ซืืฉืจโ€ฌ โ€ซื‘ืžื ื™ื•ืชโ€ฌ โ€ซื”ืฉืงืขื•ืชโ€ฌ โ€ซืžืกืคืจโ€ฌ โ€ซืœื—ื‘ืจื”โ€ฌ โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซืืœื”โ€ฌ โ€ซื”ืฉืงืขื•ืชโ€ฌ โ€ซื•ืœืžื“ื•ื“โ€ฌ โ€ซืœื”ืžืฉื™ืšโ€ฌ โ€ซืžืชื›ื•ื•ื ืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซื”ืžืกื•ื•ื’ื•ืชโ€ฌ โ€ซื‘ืžื ื™ื•ืชโ€ฌ โ€ซื”ืฉืงืขื•ืชโ€ฌ โ€ซืžืกืคืจโ€ฌ โ€ซืœื—ื‘ืจื”โ€ฌ ,โ€ซื‘ื ื•ืกืฃโ€ฌ .โ€ซื”ื—ื“ืฉโ€ฌ โ€ซื”ืชืงืŸโ€ฌ โ€ซื”ื•ืจืื•ืชโ€ฌ โ€ซืชื—ืชโ€ฌ โ€ซื’ืโ€ฌ โ€ซื–โ€ฌ โ€ซื›"ื”ืฉืงืขื•ืชโ€ฌโ€ซืโ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื›ืืฉืจโ€ฌ "โ€ซืœืžื›ื™ืจื”โ€ฌ โ€ซืžื™ื ื•ืชโ€ฌโ€ซื‘ืขื‘ืจโ€ฌ โ€ซื ื–ืงืฃโ€ฌ โ€ซืืœื•โ€ฌ โ€ซื”ืฉืงืขื•ืชโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซื”ืคืกื“โ€ฌ โ€ซื•โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ ,โ€ซืื—ืจโ€ฌ โ€ซื›ื•ืœืœโ€ฌ โ€ซืœืจื•ื•ื—โ€ฌโ€ซืžื•ื“ื“ืชโ€ฌ,โ€ซื”ื—ื“ืฉโ€ฌ โ€ซื”ืชืงืŸโ€ฌ โ€ซื”ื•ืจืื•ืชโ€ฌ โ€ซืชื—ืชโ€ฌ ,โ€ซืืœื•โ€ฌ โ€ซื”ืฉืงืขื•ืชโ€ฌ โ€ซืœืžื›ื™ืจื”โ€ฌ โ€ซื–ืžื™ื ื•ืชโ€ฌ โ€ซื”ืฉืงืขื•ืชโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซื”ื”ื•ืŸโ€ฌ โ€ซืงืจืŸโ€ฌ โ€ซื™ืชืจืชโ€ฌ .โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซืœื™ื•ืโ€ฌ31โ€ซื‘ื“ืฆืžื‘ืจโ€ฌ2017โ€ซื‘ืกืšโ€ฌ1,705โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืจื•ื•ื—โ€ฌ โ€ซืœื™ืชืจืชโ€ฌ โ€ซืกื•ื•ื’ื”โ€ฌ ,โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌ .โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื”ื•ืŸโ€ฌ โ€ซืกืšโ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ืฉืคืขื”โ€ฌ โ€ซืœืœืโ€ฌ
  • 26.
    โ€ซื‘ืขโ€ฌ โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ.โ€ซื—โ€ฌ"โ€ซืžโ€ฌ โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืœื“ื•ื—ื•ืชโ€ฌ โ€ซื‘ืื•ืจื™ืโ€ฌ 18 โ€ซื‘ืื•ืจโ€ฌ2:-โ€ซื”ื—ืฉื‘ื•ื ืื™ืชโ€ฌ โ€ซื”ืžื“ื™ื ื™ื•ืชโ€ฌ โ€ซืขื™ืงืจื™โ€ฌโ€ซ(ื”ืžืฉืšโ€ฌ) 2)โ€ซื ื˜ื•โ€ฌ โ€ซืžื”ื”ืฉืงืขื”โ€ฌ โ€ซื—ืœืงโ€ฌ โ€ซืžื”ื•ื•ืชโ€ฌ โ€ซื‘ืžื”ื•ืชโ€ฌ โ€ซืืฉืจโ€ฌ โ€ซื›ืœื•ืœื•ืชโ€ฌ โ€ซืœื—ื‘ืจื•ืชโ€ฌ โ€ซื”ืœื•ื•ืื•ืชโ€ฌ โ€ซืœื—ื‘ืจื”โ€ฌ โ€ซืœื™ื•ืโ€ฌ โ€ซื”ื "ืœโ€ฌ โ€ซื”ื”ืœื•ื•ืื•ืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื‘ืกืคืจื™ืโ€ฌ โ€ซืขืจื›ืŸโ€ฌ .โ€ซื”ื›ืœื•ืœื”โ€ฌ โ€ซื‘ื—ื‘ืจื”โ€ฌ31,โ€ซื‘ื“ืฆืžื‘ืจโ€ฌ2017โ€ซื”ื™ื ื•โ€ฌ 10,231โ€ซื”ื•ืจืื•ืชโ€ฌ โ€ซืชื—ืชโ€ฌ .โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌโ€ซื”ื—ื“ืฉโ€ฌ โ€ซื”ืชืงืŸโ€ฌ,โ€ซื ืžื“ื“ื•ืชโ€ฌ โ€ซืืœื•โ€ฌ โ€ซืžื”ืœื•ื•ืื•ืชโ€ฌ โ€ซื—ืœืงโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ,โ€ซืžื‘ื—ืŸโ€ฌ โ€ซืืชโ€ฌ โ€ซืžืงื™ื™ืžื•ืชโ€ฌ โ€ซืื™ื ืŸโ€ฌ โ€ซืืœื•โ€ฌ โ€ซื•ื”ืœื•ื•ืื•ืชโ€ฌ โ€ซืžืื—ืจโ€ฌ โ€ซื”ื—ื“ืฉโ€ฌ โ€ซื‘ืชืงืŸโ€ฌ โ€ซื›ื”ื’ื“ืจืชื•โ€ฌ โ€ซื•ื”ืจื™ื‘ื™ืชโ€ฌ โ€ซื”ืงืจืŸโ€ฌโ€ซื”ื”ืœื•ื•ืื•ืชโ€ฌ โ€ซืžื“ื™ื“ืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืฉื™ื ื•ื™โ€ฌ โ€ซื”ืฉืคืขืชโ€ฌ . โ€ซืœื™ื•ืโ€ฌ โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซืœืฉื•ื•ื™โ€ฌ โ€ซืžื•ืคื—ืชืชโ€ฌ โ€ซืžืขืœื•ืชโ€ฌ1โ€ซื‘ื™ื ื•ืืจโ€ฌ2018โ€ซืงื™ื˜ื•ืŸโ€ฌ โ€ซื”ื™ื ื”โ€ฌ โ€ซื”ื”ืฉืงืขื”โ€ฌ โ€ซื‘ื™ืชืจืชโ€ฌโ€ซื‘ืกืšโ€ฌ113โ€ซื‘ืกืšโ€ฌ โ€ซื”ื ื“ื—ื™ืโ€ฌ โ€ซื”ืžืกื™ืโ€ฌ โ€ซื‘ื™ืชืจื•ืชโ€ฌ โ€ซื’ื™ื“ื•ืœโ€ฌ ,โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌ26 โ€ซื‘ืกืšโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืจื•ื•ื—โ€ฌ โ€ซื‘ื™ืชืจืชโ€ฌ โ€ซืงื™ื˜ื•ืŸโ€ฌ โ€ซื•ื›ืŸโ€ฌ โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌ87.โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌ โ€ซื‘โ€ฌโ€ซื“ื•ื—ื•ืชโ€ฌโ€ซื”ืžืื•ื—ื“ื™ืโ€ฌโ€ซืขืœโ€ฌโ€ซื”ืžืฆื‘โ€ฌโ€ซื”ื›ืกืคื™โ€ฌ โ€ซืฉื“ื•ื•ื—โ€ฌ โ€ซื›ืคื™โ€ฌ โ€ซื‘ืขื‘ืจโ€ฌโ€ซื”ืฉื™ื ื•ื™โ€ฌ โ€ซืœโ€ฌ โ€ซื‘ื”ืชืืโ€ฌ- IFRS 9 โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌ โ€ซืœื™ื•ืโ€ฌ31โ€ซื‘ื“ืฆืžื‘ืจโ€ฌ,2017 โ€ซื ื›ืกื™ืโ€ฌโ€ซืœืโ€ฌโ€ซืฉื•ื˜ืคื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌโ€ซืœืžื›ื™ืจื”โ€ฌ โ€ซื–ืžื™ื ื™ืโ€ฌ โ€ซืื—ืจโ€ฌ โ€ซื›ื•ืœืœโ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ18,054(18,054)- โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซื”ื ืžื“ื“ื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ โ€ซื•ื”ืคืกื“โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ-18,05418,054 โ€ซื‘ื—ื‘ืจื•ืชโ€ฌ โ€ซื”ืฉืงืขื•ืชโ€ฌโ€ซืœืคื™โ€ฌ โ€ซื”ืžื˜ื•ืคืœื•ืชโ€ฌ โ€ซื”ืžืื–ื ื™โ€ฌ โ€ซื”ืฉื•ื•ื™โ€ฌ โ€ซืฉื™ื˜ืชโ€ฌ10,321(113)10,208 โ€ซืžืกื™ืโ€ฌโ€ซื ื“ื—ื™ืโ€ฌ-2626 โ€ซื”ื•ืŸโ€ฌโ€ซืขืฆืžื™โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื™ืชืจืชโ€ฌ)โ€ซ(ื”ืคืกื“โ€ฌ-(1,818)(1,818) โ€ซื–ืžื™ื ื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซื”ื•ืŸโ€ฌ โ€ซืงืจืŸโ€ฌ โ€ซืœืžื›ื™ืจื”โ€ฌ(1,705)1,705-
  • 27.
    โ€ซื‘ืขโ€ฌ โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ.โ€ซื—โ€ฌ"โ€ซืžโ€ฌ โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืœื“ื•ื—ื•ืชโ€ฌ โ€ซื‘ืื•ืจื™ืโ€ฌ 19 โ€ซื‘โ€ฌโ€ซืื•ืจโ€ฌ3:-โ€ซืคืขื™ืœื•ืชโ€ฌ โ€ซืžื’ื–ืจื™โ€ฌ โ€ซื‘ืืจื‘ืขโ€ฌ โ€ซืคื•ืขืœืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌโ€ซื”โ€ฌ:โ€ซืคืขื™ืœื•ืชโ€ฌ โ€ซืžื’ื–ืจื™โ€ฌ .โ€ซืโ€ฌโ€ซืžื’ื–ืจโ€ฌโ€ซื’ืœื•ื‘ืœโ€ฌ โ€ซืžืจโ€ฌ โ€ซืžื’ื–ืจโ€ฌโ€ซื’ืœื•ื‘ืœโ€ฌ โ€ซืžืจโ€ฌโ€ซืชืฉืชื™ื•ืชโ€ฌ โ€ซืขืœโ€ฌ โ€ซื‘ื“ื’ืฉโ€ฌ โ€ซื•ื‘ื”ื˜ืžืขืชืโ€ฌ โ€ซื‘ืขื•ืœืโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืžื•ืฆืจื™โ€ฌ โ€ซื›ืœืœโ€ฌ โ€ซื‘ืžื›ื™ืจืชโ€ฌ โ€ซืขื•ืกืงโ€ฌ โ€ซื”ืžื•ืœื“ืชโ€ฌ โ€ซื‘ื™ื˜ื—ื•ืŸโ€ฌ โ€ซืคืจื•ื™ืงื˜ื™โ€ฌ ,โ€ซืชืงืฉื•ืจืชโ€ฌโ€ซื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืคืขื™ืœื•ืชโ€ฌ โ€ซืขื™ืงืจโ€ฌ .โ€ซืกื™ื™ื‘ืจโ€ฌ โ€ซื•ื”ื’ื ืชโ€ฌ โ€ซืžื•ื“ื™ืขื™ืŸโ€ฌ ,โ€ซืžื’ื–ืจโ€ฌโ€ซืžืจื•ื›ื–ืชโ€ฌ .โ€ซื”ืจื—ื•ืงโ€ฌ โ€ซื•ื”ืžื–ืจื—โ€ฌ โ€ซืืคืจื™ืงื”โ€ฌ ,โ€ซื”ืœื˜ื™ื ื™ืชโ€ฌ โ€ซืืžืจื™ืงื”โ€ฌ โ€ซื‘ืžื“ื™ื ื•ืชโ€ฌ .โ€ซื‘โ€ฌโ€ซืžื’ื–ืจโ€ฌโ€ซื™ืฉืจืืœโ€ฌ โ€ซืžืจโ€ฌ โ€ซืžื’ื–ืจโ€ฌโ€ซื•ืขื•ืกืงโ€ฌ โ€ซื™ืฉืจืืœโ€ฌ โ€ซื‘ืžื“ื™ื ืชโ€ฌ โ€ซืคื•ืขืœโ€ฌ โ€ซื™ืฉืจืืœโ€ฌ โ€ซืžืจโ€ฌโ€ซื‘โ€ฌ โ€ซื‘ืขื™ืงืจโ€ฌโ€ซืคืขื™ืœื•ืชโ€ฌโ€ซืชืงืฉื•ืจืชโ€ฌ โ€ซืชืฉืชื™ื•ืชโ€ฌ โ€ซืคืจื™ืกืชโ€ฌ, โ€ซืžืชืงื ื™โ€ฌDATA CENTER,โ€ซืชืงืฉื•ืจืชโ€ฌ โ€ซืจืฉืชื•ืชโ€ฌโ€ซื”ืงืžืชโ€ฌโ€ซืžืชื’ื™ืโ€ฌโ€ซืชืฉืชื™ืชโ€ฌ โ€ซืคืจื•ื™ืงื˜โ€ฌ ,INDOORโ€ซื•โ€ฌ- OUTDOORโ€ซื‘ื˜ื•ื—ื”โ€ฌ โ€ซืœืขื™ืจโ€ฌ โ€ซืคืชืจื•ื ื•ืชโ€ฌ ,โ€ซืคืกโ€ฌ โ€ซืจื—ื‘ืชโ€ฌ โ€ซื•ืชืงืฉื•ืจืชโ€ฌ โ€ซืื•ืคื˜ื™ื™ืโ€ฌ โ€ซืกื™ื‘ื™ืโ€ฌ โ€ซืชืฉืชื™ื•ืชโ€ฌ โ€ซื›ื•ืœืœโ€ฌ โ€ซืคืชืจื•ื ื•ืชโ€ฌ ,โ€ซืฉืœื™ื˜ื”โ€ฌ โ€ซื•ื—ื“ืจื™โ€ฌ โ€ซืžื•ืงื“ื™ืโ€ฌ โ€ซื”ืงืžืชโ€ฌ ,โ€ซื•ื—ื›ืžื”โ€ฌHLSโ€ซื”โ€ฌ โ€ซื‘ืขื•ืœืโ€ฌ โ€ซืžื•ืฆืจื™ืโ€ฌ โ€ซื•ืืกืคืงืชโ€ฌ โ€ซื”ืจืžื•ืชโ€ฌ โ€ซื‘ื›ืœโ€ฌ- IT,โ€ซื”ืชืงื ื•ืชโ€ฌ ,โ€ซืžื™ื“ืขโ€ฌ โ€ซืื‘ื˜ื—ืชโ€ฌB2Cโ€ซื”โ€ฌ โ€ซืžืกืคืงโ€ฌ โ€ซื‘ื ื•ืกืฃโ€ฌ .'โ€ซื•ื›ื•โ€ฌ โ€ซื—ื›ืโ€ฌ โ€ซื‘ื™ืชโ€ฌ ,โ€ซืกืœื•ืœืจโ€ฌ ,โ€ซืžื“ื™ื”โ€ฌ โ€ซืœืกืคืงื™โ€ฌโ€ซืžื’ื–ืจโ€ฌ .โ€ซื”ื˜ืœืงื•ืโ€ฌ โ€ซื‘ืชื—ื•ืโ€ฌ โ€ซืงืฆื”โ€ฌ โ€ซื•ืฆื™ื•ื“โ€ฌ โ€ซืœืžื•ืฆืจื™ืโ€ฌ โ€ซื•ืชื™ืงื•ื ื™ืโ€ฌ โ€ซืชื—ื–ื•ืงื”โ€ฌ โ€ซืฉื™ืจื•ืชื™โ€ฌ .โ€ซื’โ€ฌโ€ซืžื’ื–ืจโ€ฌโ€ซื•ื˜ื›ื ื•ืœื•ื’ื™ื•ืชโ€ฌ โ€ซื‘ื˜ื—ื•ืŸโ€ฌ โ€ซืžืจโ€ฌ(T&D) โ€ซืžื’ื–ืจโ€ฌโ€ซืžืจโ€ฌโ€ซื‘ื˜ื—ื•ืŸโ€ฌโ€ซื•ื˜ื›ื ื•ืœื•ื’ื™ื•ืชโ€ฌ(T&D)โ€ซืขื•ืกืงโ€ฌโ€ซื‘โ€ฌโ€ซื‘โ€ฌ โ€ซืขื™ืงืจโ€ฌโ€ซืคื™ืชื•ื—โ€ฌโ€ซื•ื™ื™ืฆื•ืจโ€ฌโ€ซืžืขืจื›ื•ืชโ€ฌโ€ซืชืงืฉื•ืจืชโ€ฌโ€ซื˜ืงื˜ื™ืชโ€ฌ โ€ซืฆื‘ืื™ืชโ€ฌโ€ซื•ืื–ืจื—ื™ืชโ€ฌโ€ซื•ืคืชืจื•ื ื•ืชโ€ฌโ€ซืขื‘ื•ืจโ€ฌโ€ซืžื’ื™ื‘ื™ืโ€ฌโ€ซืจืืฉื•ื ื™ืโ€ฌ.โ€ซื”โ€ฌโ€ซืžื’ื–ืจโ€ฌโ€ซืžืคืชื—โ€ฌโ€ซื•ืžืชืงื™โ€ฌโ€ซืŸโ€ฌโ€ซืžืขืจื›ื•ืชโ€ฌโ€ซืงืฉืจโ€ฌโ€ซื—ื›ืžื•ืชโ€ฌ โ€ซืœืืคืœื™ืงืฆื™ื•ืชโ€ฌโ€ซืฆื‘ืื™ื•ืชโ€ฌโ€ซืœื—ื™ื™ืœื•ืชโ€ฌโ€ซื”ื™ืโ€ฌ,โ€ซื”ืื•ื•ื™ืจโ€ฌโ€ซื•ื”ื™ื‘ืฉื”โ€ฌโ€ซื‘ืืจืฅโ€ฌโ€ซื•ื‘ืขื•ืœืโ€ฌ.โ€ซืœโ€ฌโ€ซืžื’ื–ืจโ€ฌโ€ซืคืชืจื•ื ื•ืชโ€ฌโ€ซืœืคืจื™ืกโ€ฌโ€ซืชโ€ฌ โ€ซืžืขืจื›ื•ืชโ€ฌโ€ซืชืงืฉื•ืจืชโ€ฌโ€ซืœืžื’ื™ื‘ื™ืโ€ฌโ€ซืจืืฉื•ื ื™ื™ืโ€ฌโ€ซื•ืชืฉืชื™ื•ืชโ€ฌโ€ซืงืฉืจโ€ฌโ€ซื˜ืงื˜ื™โ€ฌโ€ซื•ืกืœื•ืœืจื™โ€ฌโ€ซืœืื–ื•ืจื™ืโ€ฌโ€ซื™ื™ื—ื•ื“ื™ื™ืโ€ฌ โ€ซืกื˜ืื˜ื™ื™ืโ€ฌโ€ซื•ื›ืŸโ€ฌ ,โ€ซื‘ืคืจื™ืกื”โ€ฌโ€ซืžื”ื™ืจื”โ€ฌโ€ซืœืื–ื•ืจื™โ€ฌโ€ซืืกื•ืŸโ€ฌ.โ€ซืžื•ืฆืจื™โ€ฌโ€ซื•โ€ฌโ€ซื”โ€ฌ โ€ซืฉืœโ€ฌโ€ซืžื’ื–ืจโ€ฌโ€ซืœืจื‘ื•ืชโ€ฌ โ€ซื•ื‘ืขื•ืœืโ€ฌ โ€ซื‘ืืจืฅโ€ฌ โ€ซืžื•ืชืงื ื™ืโ€ฌ .โ€ซื™ื•ืจืงโ€ฌ โ€ซื‘ื ื™ื•โ€ฌ โ€ซื”ืขื•ืœืžื™โ€ฌ โ€ซื”ืกื—ืจโ€ฌ โ€ซืžืจื›ื–โ€ฌ โ€ซื‘ืžืชื—ืโ€ฌ .โ€ซื“โ€ฌโ€ซืžื’ื–ืจโ€ฌ( โ€ซืืชื ื”โ€ฌSAIP) โ€ซืžื’ื–ืจโ€ฌโ€ซื”ื™ื โ€ฌ โ€ซืืชื ื”โ€ฌโ€ซื•โ€ฌโ€ซืžื’ื–ืจโ€ฌโ€ซื—ืงื™ืจื”โ€ฌ โ€ซืœื›ื“ื™โ€ฌ โ€ซื•ืขื™ื‘ื•ื“ืโ€ฌ โ€ซื ืชื•ื ื™ืโ€ฌ โ€ซืื™ืกื•ืฃโ€ฌ โ€ซืžืขืจื›ื•ืชโ€ฌ โ€ซื‘ืชื—ื•ืโ€ฌ โ€ซืชื›ื ื”โ€ฌ โ€ซืžื•ืฆืจื™โ€ฌ โ€ซืžื˜ืจื”โ€ฌ โ€ซืžืžื•ืงื“ื•ืชโ€ฌ โ€ซื•ืชื•ื‘ื ื•ืชโ€ฌ โ€ซืžืงื™ืคื”โ€ฌ. โ€ซื”โ€ฌโ€ซืžื’ื–ืจโ€ฌโ€ซื‘ืชื—ื•ืโ€ฌ โ€ซืžื•ืฆืจื™ืโ€ฌ โ€ซืžืคืชื—โ€ฌWEBINTโ€ซืฉโ€ฌ โ€ซื•ืขื•ืฉื”โ€ฌโ€ซื”ื‘ื™ื’โ€ฌ โ€ซืžืขื•ืœืโ€ฌ โ€ซืžืชืงื“ืžื•ืชโ€ฌ โ€ซื‘ื˜ื›ื ื•ืœื•ื’ื™ื•ืชโ€ฌ โ€ซื™ืžื•ืฉโ€ฌ โ€ซื“โ€ฌโ€ซืโ€ฌโ€ซื•โ€ฌ โ€ซื˜ื”โ€ฌDEEP LEARNINGโ€ซื”ืžืคื•ืชื—ื™ืโ€ฌ โ€ซืืœื’ื•ืจื™ืชืžื™ืโ€ฌ โ€ซืขืโ€ฌ โ€ซื‘ืฉื™ืœื•ื‘โ€ฌโ€ซื‘ื—ื‘ืจื”โ€ฌโ€ซื‘ื™ืฆื•ืขโ€ฌ โ€ซื•ืžืืคืฉืจื™ืโ€ฌ โ€ซื ื™ืชื•ื—โ€ฌ โ€ซืžื‘ื•ืกืกื•ืชโ€ฌ โ€ซืžืชืงื“ืžื•ืชโ€ฌ โ€ซืื ืœื™ื–ื•ืชโ€ฌโ€ซื•โ€ฌ.โ€ซืฉืคื”โ€ฌโ€ซืœโ€ฌโ€ซืžื’ื–ืจโ€ฌโ€ซืืฉืจโ€ฌ โ€ซื‘ืชื—ื•ืโ€ฌ โ€ซื™ื™ื—ื•ื“ื™ื™ืโ€ฌ โ€ซืคื™ืชื•ื—ื™ืโ€ฌ โ€ซืžืกืคืจโ€ฌ โ€ซื‘ืฉื•ืงโ€ฌ โ€ซืžืฉืžืขื•ืชื™โ€ฌ โ€ซื˜ื›ื ื•ืœื•ื’ื™โ€ฌ โ€ซืคืขืจโ€ฌ โ€ซืœื”โ€ฌ โ€ซืžืงื ื™ืโ€ฌ.โ€ซืžื•ืฆืจื™โ€ฌโ€ซื”โ€ฌโ€ซืžื’ื–ืจโ€ฌโ€ซื•ื—ืงื™ืจื•ืชโ€ฌ โ€ซืžื•ื“ื™ืขื™ืŸโ€ฌ โ€ซื‘ื’ื•ืคื™โ€ฌ โ€ซืžื•ืชืงื ื™ืโ€ฌ โ€ซื•ื‘ืขื•ืœืโ€ฌ โ€ซื‘ืืจืฅโ€ฌ. .โ€ซื”ืžื’ื–ืจื™โ€ฌ โ€ซื‘ื“ื™ื•ื•ื—โ€ฌ โ€ซื‘ืื—ืจื™ืโ€ฌ โ€ซื•ืžื•ืฆื’ื•ืชโ€ฌ โ€ซืžื’ื–ืจโ€ฌ โ€ซืœื”ื’ื“ืจื•ืชโ€ฌ โ€ซืขื•ื ื•ืชโ€ฌ โ€ซืฉืœืโ€ฌ โ€ซืคืขื™ืœื•ื™ื•ืชโ€ฌ โ€ซืœื—ื‘ืจื”โ€ฌ ,โ€ซื›ืŸโ€ฌ โ€ซื›ืžื•โ€ฌ โ€ซืงื‘ื™ืขืชโ€ฌ โ€ซืœืฆื•ืจื›ื™โ€ฌ โ€ซื‘ื ืคืจื“โ€ฌ โ€ซืฉืœื”โ€ฌ โ€ซื”ืขืกืงื™ื•ืชโ€ฌ โ€ซื”ื™ื—ื™ื“ื•ืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืคืขื™ืœื•ืชโ€ฌ โ€ซืชื•ืฆืื•ืชโ€ฌ โ€ซืื—ืจื™โ€ฌ โ€ซืขื•ืงื‘ืชโ€ฌ โ€ซื”ื”ื ื”ืœื”โ€ฌ โ€ซื”ืžื’ื–ืจื™ืโ€ฌ โ€ซื‘ื™ืฆื•ืขื™โ€ฌ ,โ€ซื‘ื™ืฆื•ืขื™ืโ€ฌ โ€ซื•ื”ืขืจื›ืชโ€ฌ โ€ซืžืฉืื‘ื™ืโ€ฌ โ€ซื”ืงืฆืืชโ€ฌ โ€ซืœื’ื‘ื™โ€ฌ โ€ซื”ื—ืœื˜ื•ืชโ€ฌโ€ซืขืœโ€ฌ โ€ซื‘ื”ืชื‘ืกืกโ€ฌ โ€ซืžื•ืขืจื›ื™ืโ€ฌ .โ€ซืชืคืขื•ืœื™โ€ฌ โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื‘ื”ืชืืโ€ฌ โ€ซืžื“ื•ื•ื—ื•ืชโ€ฌ โ€ซืืœื•โ€ฌ โ€ซืžื›ื™ืจื•ืชโ€ฌ .โ€ซื”ืขืกืงื™ื™ืโ€ฌ โ€ซื”ืžื’ื–ืจื™ืโ€ฌ โ€ซื‘ื™ืŸโ€ฌ โ€ซืžื›ื™ืจื•ืชโ€ฌ โ€ซื›ื•ืœืœื•ืชโ€ฌ โ€ซื”ืžื’ื–ืจื™ืโ€ฌ โ€ซืชื•ืฆืื•ืชโ€ฌ .โ€ซืœื—ื‘ืจื”โ€ฌ โ€ซืงืฉื•ืจโ€ฌ โ€ซืฆื“โ€ฌ โ€ซืฉืื™ื ืโ€ฌ โ€ซืœืœืงื•ื—ื•ืชโ€ฌ โ€ซื”ื ืžื›ืจื™ืโ€ฌ โ€ซื•ืฉืจื•ืชื™ืโ€ฌ โ€ซืžื•ืฆืจื™ืโ€ฌ โ€ซืœืื•ืชืโ€ฌ โ€ซืชื—ืจื•ืชื™โ€ฌ โ€ซืฉื•ืงโ€ฌ โ€ซืœืžื—ื™ืจื™โ€ฌ .โ€ซื”ืžืื•ื—ื“ื™ืโ€ฌ โ€ซื‘ื“ื•ื—ื•ืชโ€ฌ โ€ซืžื‘ื•ื˜ืœื•ืชโ€ฌ โ€ซืืœื•โ€ฌ โ€ซืขืกืงืื•ืชโ€ฌ
  • 28.
    โ€ซื‘ืขโ€ฌ โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ.โ€ซื—โ€ฌ"โ€ซืžโ€ฌ โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืœื“ื•ื—ื•ืชโ€ฌ โ€ซื‘ืื•ืจื™ืโ€ฌ 20 โ€ซื‘โ€ฌโ€ซืื•ืจโ€ฌ3:-โ€ซืคืขื™ืœื•ืชโ€ฌ โ€ซืžื’ื–ืจื™โ€ฌ(โ€ซื”ืžืฉืšโ€ฌ) โ€ซื’ืœื•ื‘ืœโ€ฌ โ€ซืžืจโ€ฌโ€ซื™ืฉืจืืœโ€ฌ โ€ซืžืจโ€ฌT&Dโ€ซืืชื ื”โ€ฌโ€ซืื—ืจื™ืโ€ฌโ€ซื”ืชืืžื•ืชโ€ฌ โ€ซื”ื›ืœโ€ฌ โ€ซืกืšโ€ฌ โ€ซืžืื•ื—ื“โ€ฌ โ€ซืžื‘ื•ืงืจโ€ฌ โ€ซื‘ืœืชื™โ€ฌ โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌ โ€ซื—ื•ื“ืฉื™ืโ€ฌ โ€ซืฉืœื•ืฉื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืœืชืงื•ืคื”โ€ฌ โ€ซื‘ื™ื•ืโ€ฌ โ€ซืฉื”ืกืชื™ื™ืžื”โ€ฌ31 ,โ€ซื‘ืžืจืกโ€ฌ2018 โ€ซืžื—ื™ืฆื•ื ื™ื™ืโ€ฌ โ€ซื”ื›ื ืกื•ืชโ€ฌ83,32244,88314,4842,181414-145,284 โ€ซื‘ื™ืŸโ€ฌ โ€ซื”ื›ื ืกื•ืชโ€ฌ-โ€ซืžื’ื–ืจื™ื•ืชโ€ฌ------- โ€ซื”ื›ื ืกื•ืชโ€ฌ โ€ซื”ื›ืœโ€ฌ โ€ซืกืšโ€ฌ83,32244,88314,4842,181414-145,284 โ€ซื”ืžื’ื–ืจโ€ฌ โ€ซืชื•ืฆืื•ืชโ€ฌ1,500603(914)(2,402)(334)-(1,547) โ€ซื ื˜ื•โ€ฌ ,โ€ซืžื™ืžื•ืŸโ€ฌ โ€ซื”ื•ืฆืื•ืชโ€ฌ(2,025) โ€ซื”ืงื‘ื•ืฆื”โ€ฌ โ€ซื—ืœืงโ€ฌโ€ซื‘ืจื•ื•ื—ื™โ€ฌโ€ซื—ื‘ืจื•ืชโ€ฌ โ€ซื›ืœื•ืœื•ืชโ€ฌ429 โ€ซืขืœโ€ฌ โ€ซืžืกื™ืโ€ฌ โ€ซืœืคื ื™โ€ฌ โ€ซื”ืคืกื“โ€ฌ โ€ซื”ื”ื›ื ืกื”โ€ฌ(3,143) โ€ซื’ืœื•ื‘ืœโ€ฌ โ€ซืžืจโ€ฌโ€ซื™ืฉืจืืœโ€ฌ โ€ซืžืจโ€ฌT&Dโ€ซืืชื ื”โ€ฌโ€ซืื—ืจื™ืโ€ฌโ€ซื”ืชืืžื•ืชโ€ฌ โ€ซื”ื›ืœโ€ฌ โ€ซืกืšโ€ฌ โ€ซืžืื•ื—ื“โ€ฌ โ€ซืžื‘ื•ืงืจโ€ฌ โ€ซื‘ืœืชื™โ€ฌ โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌ โ€ซื—ื•ื“ืฉื™ืโ€ฌ โ€ซืฉืœื•ืฉื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืœืชืงื•ืคื”โ€ฌ โ€ซื‘ื™ื•ืโ€ฌ โ€ซืฉื”ืกืชื™ื™ืžื”โ€ฌ31 ,โ€ซื‘ืžืจืกโ€ฌ2017 โ€ซืžื—ื™ืฆื•ื ื™ื™ืโ€ฌ โ€ซื”ื›ื ืกื•ืชโ€ฌ68,15444,23713,8655,3942-131,652 โ€ซื‘ื™ืŸโ€ฌ โ€ซื”ื›ื ืกื•ืชโ€ฌ-โ€ซืžื’ื–ืจื™ื•ืชโ€ฌ-601,658--(1,718)- โ€ซื”ื›ื ืกื•ืชโ€ฌ โ€ซื”ื›ืœโ€ฌ โ€ซืกืšโ€ฌ68,15444,29715,5235,3942(1,718)131,652 โ€ซื”ืžื’ื–ืจโ€ฌ โ€ซืชื•ืฆืื•ืชโ€ฌ526427729(1,369)(951)-(638) โ€ซื ื˜ื•โ€ฌ ,โ€ซืžื™ืžื•ืŸโ€ฌ โ€ซื”ื•ืฆืื•ืชโ€ฌ(4,398) โ€ซื‘ื”ืคืกื“ื™โ€ฌ โ€ซื”ืงื‘ื•ืฆื”โ€ฌ โ€ซื—ืœืงโ€ฌ โ€ซื›ืœื•ืœื•ืชโ€ฌ โ€ซื—ื‘ืจื•ืชโ€ฌ(69) โ€ซืขืœโ€ฌ โ€ซืžืกื™ืโ€ฌ โ€ซืœืคื ื™โ€ฌ โ€ซื”ืคืกื“โ€ฌ โ€ซื”ื”ื›ื ืกื”โ€ฌ(5,105)
  • 29.
    โ€ซื‘ืขโ€ฌ โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ.โ€ซื—โ€ฌ"โ€ซืžโ€ฌ โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืœื“ื•ื—ื•ืชโ€ฌ โ€ซื‘ืื•ืจื™ืโ€ฌ 21 โ€ซื‘โ€ฌโ€ซืื•ืจโ€ฌ3:-โ€ซืžื’ื–ืจื™โ€ฌโ€ซืคืขื™ืœื•ืชโ€ฌ(โ€ซื”ืžืฉืšโ€ฌ) โ€ซื’ืœื•ื‘ืœโ€ฌ โ€ซืžืจโ€ฌโ€ซื™ืฉืจืืœโ€ฌ โ€ซืžืจโ€ฌT&Dโ€ซืืชื ื”โ€ฌโ€ซืื—ืจื™ืโ€ฌโ€ซื”ืชืืžื•ืชโ€ฌ โ€ซื”ื›ืœโ€ฌ โ€ซืกืšโ€ฌ โ€ซืžืื•ื—ื“โ€ฌ โ€ซืžื‘ื•ืงืจโ€ฌ โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌ โ€ซืœโ€ฌโ€ซื‘ื™ื•ืโ€ฌ โ€ซืฉื”ืกืชื™ื™ืžื”โ€ฌ โ€ซืฉื ื”โ€ฌ31 ,โ€ซื‘ื“ืžืฆื‘ืจโ€ฌ2017 โ€ซืžื—ื™ืฆื•ื ื™ื™ืโ€ฌ โ€ซื”ื›ื ืกื•ืชโ€ฌ373,524192,73955,78711,125277-623,452 โ€ซื‘ื™ืŸโ€ฌ โ€ซื”ื›ื ืกื•ืชโ€ฌ-โ€ซืžื’ื–ืจื™ื•ืชโ€ฌ-1411,718--(1,859)- โ€ซื”ื›ื ืกื•ืชโ€ฌ โ€ซื”ื›ืœโ€ฌ โ€ซืกืšโ€ฌ373,524192,88057,50511,125277(1,859)623,452 โ€ซื”ืžื’ื–ืจโ€ฌ โ€ซืชื•ืฆืื•ืชโ€ฌ25,7894,857(2,563)(8,517)6,715-26,281 โ€ซื ื˜ื•โ€ฌ ,โ€ซืžื™ืžื•ืŸโ€ฌ โ€ซื”ื•ืฆืื•ืชโ€ฌ(17,586) โ€ซื‘ื”ืคืกื“ื™โ€ฌ โ€ซื”ืงื‘ื•ืฆื”โ€ฌ โ€ซื—ืœืงโ€ฌ โ€ซื›ืœื•ืœื•ืชโ€ฌ โ€ซื—ื‘ืจื•ืชโ€ฌ(2,014) โ€ซืจื•ื•ื—โ€ฌโ€ซื”ื”ื›ื ืกื”โ€ฌ โ€ซืขืœโ€ฌ โ€ซืžืกื™ืโ€ฌ โ€ซืœืคื ื™โ€ฌ6,681
  • 30.
    โ€ซื‘ืขโ€ฌ โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ.โ€ซื—โ€ฌ"โ€ซืžโ€ฌ โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืœื“ื•ื—ื•ืชโ€ฌ โ€ซื‘ืื•ืจื™ืโ€ฌ 22 โ€ซื‘ืื•ืจโ€ฌ4:-โ€ซืžื›ืฉื™ืจื™ืโ€ฌโ€ซืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซื”ื ืžื“ื“ื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ 31,โ€ซื‘ืžืจืกโ€ฌ2018 โ€ซืจืžื”โ€ฌ1โ€ซืจืžื”โ€ฌ2โ€ซืจืžื”โ€ฌ3โ€ซืกื”"ื›โ€ฌ โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌ โ€ซืœืžื›ื™ืจื”โ€ฌ โ€ซื–ืžื™ื ื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ โ€ซื•ื”ืคืกื“โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซื”ื ืžื“ื“ื™ืโ€ฌ18,60118,601 โ€ซื—ื•ืฅโ€ฌ โ€ซืžื˜ื‘ืขโ€ฌ โ€ซืขืœโ€ฌ โ€ซืืงื“ืžื”โ€ฌ โ€ซื—ื•ื–ื™โ€ฌ--6767 โ€ซื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌโ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซื”ื ืžื“ื“ื•ืชโ€ฌ โ€ซืคื™ื ื ืกื™ื•ืชโ€ฌ 31,โ€ซื‘ืžืจืกโ€ฌ2018 โ€ซืจืžื”โ€ฌ1โ€ซืจืžื”โ€ฌ2โ€ซืจืžื”โ€ฌ3โ€ซืกื”"ื›โ€ฌ โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌ โ€ซื—ื•ืฅโ€ฌ โ€ซืžื˜ื‘ืขโ€ฌ โ€ซืขืœโ€ฌ โ€ซืืงื“ืžื”โ€ฌ โ€ซื—ื•ื–ื™โ€ฌ--6464 โ€ซื”ืชื—ื™ื™ื‘ื•ื™ื•โ€ฌโ€ซืชโ€ฌโ€ซืœืžื“ืขืŸโ€ฌ--2,5272,527 โ€ซืฉืื™ื ืŸโ€ฌ โ€ซื–ื›ื™ื•ืชโ€ฌ โ€ซืœื‘ืขืœื™โ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ืชโ€ฌ โ€ซืฉืœื™ื˜ื”โ€ฌ โ€ซืžืงื ื•ืชโ€ฌ-346-346 โ€ซื ื›ืกื™ืโ€ฌโ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซื”ื ืžื“ื“ื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ 31,โ€ซื‘ืžืจืกโ€ฌ2017 โ€ซืจืžื”โ€ฌ1โ€ซืจืžื”โ€ฌ2โ€ซืจืžื”โ€ฌ3โ€ซืกื”"ื›โ€ฌ โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌ โ€ซืœืžื›ื™ืจื”โ€ฌ โ€ซื–ืžื™ื ื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ15,726-18,26433,990 โ€ซื—ื•ืฅโ€ฌ โ€ซืžื˜ื‘ืขโ€ฌ โ€ซืขืœโ€ฌ โ€ซืืงื“ืžื”โ€ฌ โ€ซื—ื•ื–ื™โ€ฌ--823823 โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซื”ื ืžื“ื“ื•ืชโ€ฌ โ€ซืคื™ื ื ืกื™ื•ืชโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ 31,โ€ซื‘ืžืจืกโ€ฌ2017 โ€ซืจืžื”โ€ฌ1โ€ซืจืžื”โ€ฌ2โ€ซืจืžื”โ€ฌ3โ€ซืกื”"ื›โ€ฌ โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌ โ€ซื—ื•ืฅโ€ฌ โ€ซืžื˜ื‘ืขโ€ฌ โ€ซืขืœโ€ฌ โ€ซืืงื“ืžื”โ€ฌ โ€ซื—ื•ื–ื™โ€ฌ--6767 โ€ซื”ืชื—ื™ื™ื‘ื•ื™ื•โ€ฌโ€ซืชโ€ฌโ€ซืœืžื“ืขืŸโ€ฌ--2,5712,571 โ€ซืฉืื™ื ืŸโ€ฌ โ€ซื–ื›ื™ื•ืชโ€ฌ โ€ซืœื‘ืขืœื™โ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ืชโ€ฌ โ€ซืฉืœื™ื˜ื”โ€ฌ โ€ซืžืงื ื•ืชโ€ฌ-3,506-3,506
  • 31.
    โ€ซื‘ืขโ€ฌ โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ.โ€ซื—โ€ฌ"โ€ซืžโ€ฌ โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืœื“ื•ื—ื•ืชโ€ฌ โ€ซื‘ืื•ืจื™ืโ€ฌ 23 โ€ซื‘ืื•ืจโ€ฌ4:-โ€ซืžื›ืฉื™ืจื™ืโ€ฌโ€ซืคื™ื ื ืกื™ื™ืโ€ฌ)โ€ซ(ื”ืžืฉืšโ€ฌ โ€ซื ื›ืกื™ืโ€ฌโ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซื”ื ืžื“ื“ื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ 31,โ€ซื‘ื“ืฆืžื‘ืจโ€ฌ2017 โ€ซืจืžื”โ€ฌ1โ€ซืจืžื”โ€ฌ2โ€ซืจืžื”โ€ฌ3โ€ซืกื”"ื›โ€ฌ โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌ โ€ซืœืžื›ื™ืจื”โ€ฌ โ€ซื–ืžื™ื ื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ--18,05418,054 โ€ซื—ื•ืฅโ€ฌ โ€ซืžื˜ื‘ืขโ€ฌ โ€ซืขืœโ€ฌ โ€ซืืงื“ืžื”โ€ฌ โ€ซื—ื•ื–ื™โ€ฌ--208208 โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซื”ื ืžื“ื“ื•ืชโ€ฌ โ€ซืคื™ื ื ืกื™ื•ืชโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ 31,โ€ซื‘ื“ืฆืžื‘ืจโ€ฌ2017 โ€ซืจืžื”โ€ฌ1โ€ซืจืžื”โ€ฌ2โ€ซืจืžื”โ€ฌ3โ€ซืกื”"ื›โ€ฌ โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌ โ€ซื—ื•ืฅโ€ฌ โ€ซืžื˜ื‘ืขโ€ฌ โ€ซืขืœโ€ฌ โ€ซืืงื“ืžื”โ€ฌ โ€ซื—ื•ื–ื™โ€ฌ--4141 โ€ซืœืžื“ืขืŸโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ--2,5272,527 โ€ซืฉืื™ื ืŸโ€ฌ โ€ซื–ื›ื•ื™ื•ืชโ€ฌ โ€ซืœื‘ืขืœื™โ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ โ€ซืฉืœื™ื˜ื”โ€ฌ โ€ซืžืงื ื•ืชโ€ฌ-656-656 โ€ซื”ืชืืžื”โ€ฌโ€ซื‘ื’ื™ืŸโ€ฌโ€ซืžื“ื™ื“ื•ืชโ€ฌโ€ซืฉื•ื•ื™โ€ฌโ€ซื”ื•ื’ืŸโ€ฌโ€ซื”ืžืกื•ื•ื’ื•ืชโ€ฌโ€ซื‘ืจืžื”โ€ฌ3โ€ซืฉืœโ€ฌโ€ซืžื“ืจื’โ€ฌโ€ซื”โ€ฌโ€ซืฉื•ื•ื™โ€ฌโ€ซื”โ€ฌโ€ซื”ื•ื’ืŸโ€ฌ: โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซืžื›ืฉื™ืจื™ืโ€ฌ 20182017 โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌ โ€ซื™ืชืจื”โ€ฌโ€ซืœื™ื•ืโ€ฌ1โ€ซื‘ื™ื ื•ืืจโ€ฌ201815,69415,604 โ€ซืกืšโ€ฌโ€ซืจื•ื•ื—โ€ฌโ€ซืฉื”ื•ื›ืจโ€ฌ383845 โ€ซืœื™ื•ืโ€ฌ โ€ซื™ืชืจื”โ€ฌ31โ€ซื‘ืžืจืกโ€ฌ201816,07716,449
  • 32.
    โ€ซื‘ืขโ€ฌ โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ.โ€ซื—โ€ฌ"โ€ซืžโ€ฌ โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืœื“ื•ื—ื•ืชโ€ฌ โ€ซื‘ืื•ืจื™ืโ€ฌ 24 โ€ซื‘ืื•ืจโ€ฌ4:-โ€ซืžื›ืฉื™ืจื™ืโ€ฌโ€ซืคื™ื ื ืกื™ื™ืโ€ฌ)โ€ซ(ื”ืžืฉืšโ€ฌ โ€ซืžื›ืฉื™ืจื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌ โ€ซืœื™ื•ืโ€ฌ โ€ซื™ืชืจื”โ€ฌ1,โ€ซื‘ื™ื ื•ืืจโ€ฌ201715,604 โ€ซืกืšโ€ฌโ€ซืจื•ื•ื—โ€ฌโ€ซืฉื”ื•ื›ืจโ€ฌ300 โ€ซืœืžื›ื™ืจื”โ€ฌ โ€ซื–ืžื™ื ื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ โ€ซืจื›ื™ืฉืชโ€ฌ383 โ€ซื”ื•ืŸโ€ฌ โ€ซืœืงืจืŸโ€ฌ โ€ซืฉืขืจื•ืšโ€ฌ(593) โ€ซืœื™ื•ืโ€ฌ โ€ซื™ืชืจื”โ€ฌ31,โ€ซื‘ื“ืฆืžื‘ืจโ€ฌ201715,694 โ€ซื‘ืกื•ืฃโ€ฌ โ€ซื”ืžื•ื—ื–ืงื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซื‘ืจื•ื•ื—โ€ฌ โ€ซืฉื”ื•ื›ืจโ€ฌ โ€ซืœืฉื ื”โ€ฌ โ€ซื”ืจื•ื•ื—โ€ฌ โ€ซืกืšโ€ฌ โ€ซื”ื“ื™ื•ื•ื—โ€ฌ โ€ซืชืงื•ืคืชโ€ฌ300 โ€ซืฉื•ื•ื™โ€ฌโ€ซื”ื•ื’ืŸโ€ฌ ,โ€ซื•ืื—ืจื™ืโ€ฌ โ€ซื‘ื ืงืื™ื™ืโ€ฌ โ€ซืžืชืื’ื™ื“ื™ืโ€ฌ โ€ซืืฉืจืื™โ€ฌ ,โ€ซื—ื•ื‘ื”โ€ฌ โ€ซื•ื™ืชืจื•ืชโ€ฌ โ€ซื—ื™ื™ื‘ื™ืโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซื‘ื“ื•ื—ื•ืชโ€ฌ โ€ซื”ื™ืชืจื•ืชโ€ฌ โ€ซืœืฉื•ื•ื™ืŸโ€ฌ โ€ซืงืจื•ื‘ื•ืชโ€ฌ โ€ซืื•โ€ฌ โ€ซืชื•ืืžื•ืชโ€ฌ โ€ซื”ื™ื ืŸโ€ฌ โ€ซื–ื›ื•ืชโ€ฌ โ€ซื•ื™ืชืจื•ืชโ€ฌ โ€ซื•ื–ื›ืื™ืโ€ฌ โ€ซืฉื™ืจื•ืชื™ืโ€ฌ โ€ซื•ื ื•ืชื ื™โ€ฌ โ€ซืœืกืคืงื™ืโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ .โ€ซื”ื”ื•ื’ืŸโ€ฌ ------------------- F:W2000W2000915603M18C3-C MER-IFRS.DOCX
  • 33.
    โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ .โ€ซื—โ€ฌโ€ซื‘ืข"ืžโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌโ€ซื”ื“ื•ื—ื•ืชโ€ฌ โ€ซืžืชื•ืšโ€ฌ โ€ซื›ืกืคื™ื™ืโ€ฌ โ€ซื ืชื•ื ื™ืโ€ฌโ€ซื‘ื™ื ื™ื™ืโ€ฌโ€ซื”ืžืื•ื—ื“ื™ืโ€ฌ โ€ซืœื—ื‘ืจื”โ€ฌ โ€ซื”ืžื™ื•ื—ืกื™ืโ€ฌ โ€ซืœื™ื•ืโ€ฌ31โ€ซื‘ืžืจโ€ฌโ€ซืกโ€ฌ,2018 โ€ซืžื‘ื•ืงืจื™ืโ€ฌ โ€ซื‘ืœืชื™โ€ฌ โ€ซืขื ื™ื™ื ื™ืโ€ฌ โ€ซืชื•ื›ืŸโ€ฌ โ€ซืขืžื•ื“โ€ฌ โ€ซืชืงื ื”โ€ฌ โ€ซืœืคื™โ€ฌ โ€ซืžื™ื•ื—ื“โ€ฌ โ€ซื“ื•ื—โ€ฌ38'โ€ซื“โ€ฌ2 โ€ซืœื—ื‘ืจื”โ€ฌ โ€ซื”ืžื™ื•ื—ืกื™ืโ€ฌ โ€ซื”ื›ืกืคื™โ€ฌ โ€ซื”ืžืฆื‘โ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ืžืื•ื—ื“ื™ืโ€ฌ โ€ซื”ื“ื•ื—ื•ืชโ€ฌ โ€ซืžืชื•ืšโ€ฌ โ€ซื›ืกืคื™ื™ืโ€ฌ โ€ซื ืชื•ื ื™ืโ€ฌ3 โ€ซืจื•ื•ื—โ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ืžืื•ื—ื“ื™ืโ€ฌ โ€ซื”ื“ื•ื—ื•ืชโ€ฌ โ€ซืžืชื•ืšโ€ฌ โ€ซื›ืกืคื™ื™ืโ€ฌ โ€ซื ืชื•ื ื™ืโ€ฌโ€ซืโ€ฌโ€ซื•โ€ฌโ€ซืœื—ื‘ืจื”โ€ฌ โ€ซื”ืžื™ื•ื—ืกื™ืโ€ฌ โ€ซื”ืคืกื“โ€ฌ4 โ€ซืœื—ื‘ืจื”โ€ฌ โ€ซื”ืžื™ื•ื—ืกื™ืโ€ฌ โ€ซื”ื›ื•ืœืœโ€ฌ โ€ซื”ืจื•ื•ื—โ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ืžืื•ื—ื“ื™ืโ€ฌ โ€ซื”ื“ื•ื—ื•ืชโ€ฌ โ€ซืžืชื•ืšโ€ฌ โ€ซื›ืกืคื™ื™ืโ€ฌ โ€ซื ืชื•ื ื™ืโ€ฌ5 โ€ซืขืœโ€ฌ โ€ซื”ืžืื•ื—ื“ื™ืโ€ฌ โ€ซื”ื“ื•ื—ื•ืชโ€ฌ โ€ซืžืชื•ืšโ€ฌ โ€ซื›ืกืคื™ื™ืโ€ฌ โ€ซื ืชื•ื ื™ืโ€ฌโ€ซืœื—ื‘ืจื”โ€ฌ โ€ซื”ืžื™ื•ื—ืกื™ืโ€ฌ โ€ซื”ืžื–ื•ืžื ื™ืโ€ฌ โ€ซืชื–ืจื™ืžื™โ€ฌ6-7 โ€ซื ื•ืกืฃโ€ฌ โ€ซืžื™ื“ืขโ€ฌ8-15
  • 34.
    -2- โ€ซืงืกื™ืจืจโ€ฌ โ€ซืืชโ€ฌ โ€ซื’ื‘ืื™โ€ฌโ€ซืคื•ืจืจโ€ฌ โ€ซืงื•ืกื˜โ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซืžื ื—ืโ€ฌ โ€ซื“ืจืšโ€ฌ144,'โ€ซืโ€ฌ โ€ซืชืœโ€ฌ-โ€ซืื‘ื™ื‘โ€ฌ6492102 .โ€ซื˜ืœโ€ฌ972-3-6232525+ โ€ซืคืงืกโ€ฌ+972-3-5622555 ey.com โ€ซืžื™ื•ื—ื“โ€ฌ โ€ซื“ื•ื—โ€ฌโ€ซื”ืžื‘ืงืจโ€ฌ โ€ซื”ื—ืฉื‘ื•ืŸโ€ฌ โ€ซืจื•ืื”โ€ฌ โ€ซืฉืœโ€ฌโ€ซืขืœโ€ฌโ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซื›ืกืคื™โ€ฌ โ€ซืžื™ื“ืขโ€ฌโ€ซืชืงื ื”โ€ฌ โ€ซืœืคื™โ€ฌ โ€ซื ืคืจื“โ€ฌ38โ€ซืขืจืšโ€ฌ โ€ซื ื™ื™ืจื•ืชโ€ฌ โ€ซืœืชืงื ื•ืชโ€ฌ 'โ€ซื“โ€ฌ โ€ซื”ืชืฉ"ืœโ€ฌ ,)โ€ซื•ืžื™ื™ื“ื™ื™ืโ€ฌ โ€ซืชืงื•ืคืชื™ื™ืโ€ฌ โ€ซ(ื“ื•ื—ื•ืชโ€ฌ-1970 โ€ซืžื‘ื•ืโ€ฌ โ€ซื”ื‘ื™ื ื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™โ€ฌ โ€ซื”ืžื™ื“ืขโ€ฌ โ€ซืืชโ€ฌ โ€ซืกืงืจื ื•โ€ฌโ€ซื”ื ืคืจื“โ€ฌโ€ซืชืงื ื”โ€ฌ โ€ซืœืคื™โ€ฌ โ€ซื”ืžื•ื‘ืโ€ฌ38,)โ€ซื•ืžื™ื™ื“ื™ื™ืโ€ฌ โ€ซืชืงื•ืคืชื™ื™ืโ€ฌ โ€ซ(ื“ื•ื—ื•ืชโ€ฌ โ€ซืขืจืšโ€ฌ โ€ซื ื™ื™ืจื•ืชโ€ฌ โ€ซืœืชืงื ื•ืชโ€ฌ 'โ€ซื“โ€ฌ โ€ซื”ืชืฉ"ืœโ€ฌ-1970โ€ซ(ืœื”ืœืŸโ€ฌ โ€ซื‘ืข"ืžโ€ฌ โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ .โ€ซื—โ€ฌ โ€ซืฉืœโ€ฌ-โ€ซืœื™ื•ืโ€ฌ ,)โ€ซื”ื—ื‘ืจื”โ€ฌ31โ€ซื‘ืžืจืกโ€ฌ2018โ€ซื—ื•ื“ืฉื™ืโ€ฌ โ€ซืฉืœื•ืฉื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื•ืœืชืงื•ืคื”โ€ฌ .โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื•ื”ื”ื ื”ืœื”โ€ฌ โ€ซื”ื“ื™ืจืงื˜ื•ืจื™ื•ืŸโ€ฌ โ€ซื‘ืื—ืจื™ื•ืชโ€ฌ โ€ซื”ื™ื ื•โ€ฌ โ€ซื”ื ืคืจื“โ€ฌ โ€ซื”ื‘ื™ื ื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™โ€ฌ โ€ซื”ืžื™ื“ืขโ€ฌ .โ€ซืชืืจื™ืšโ€ฌ โ€ซื‘ืื•ืชื•โ€ฌ โ€ซืฉื”ืกืชื™ื™ืžื”โ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซืœืชืงื•ืคืชโ€ฌ โ€ซื”ื ืคืจื“โ€ฌ โ€ซื”ื‘ื™ื ื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™โ€ฌ โ€ซื”ืžื™ื“ืขโ€ฌ โ€ซืขืœโ€ฌ โ€ซืžืกืงื ื”โ€ฌ โ€ซืœื”ื‘ื™ืขโ€ฌ โ€ซื”ื™ืโ€ฌ โ€ซืื—ืจื™ื•ืชื ื•โ€ฌโ€ซื–ื•โ€ฌ.โ€ซืกืงื™ืจืชื ื•โ€ฌ โ€ซืขืœโ€ฌ โ€ซื‘ื”ืชื‘ืกืกโ€ฌ โ€ซืœืโ€ฌโ€ซืกืงืจื ื•โ€ฌโ€ซืืชโ€ฌโ€ซื”ื“ื•ื—ื•โ€ฌ โ€ซืžืชื•ืšโ€ฌ โ€ซื”ื ืคืจื“โ€ฌ โ€ซื”ื‘ื™ื ื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™โ€ฌ โ€ซื”ืžื™ื“ืขโ€ฌโ€ซื‘ื ื™ื›ื•ื™โ€ฌ โ€ซื”ื ื›ืกื™ืโ€ฌ โ€ซืืฉืจโ€ฌ โ€ซืžื•ื—ื–ืงื•ืชโ€ฌ โ€ซื—ื‘ืจื•ืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืชโ€ฌ โ€ซื ื˜ื•โ€ฌ ,โ€ซืœื”ืŸโ€ฌ โ€ซื”ืžื™ื•ื—ืกื™ืโ€ฌ โ€ซื”ื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌโ€ซืฉืœโ€ฌ โ€ซืœืกืšโ€ฌ โ€ซื”ืกืชื›ืžื•โ€ฌโ€ซื›โ€ฌ-19,959โ€ซืœื™ื•ืโ€ฌ โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌ31โ€ซื‘ืžืจืกโ€ฌ2018โ€ซืฉืœโ€ฌ โ€ซื—ืœืงื”โ€ฌ โ€ซื•ืืฉืจโ€ฌ โ€ซื›โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืœืกืšโ€ฌ โ€ซื”ืกืชื›ืโ€ฌ โ€ซื”ื "ืœโ€ฌ โ€ซื”ื—ื‘ืจื•ืชโ€ฌ โ€ซื‘ืจื•ื•ื—ื™โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ-10,201โ€ซืฉ"ื—โ€ฌโ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌโ€ซืฉโ€ฌ โ€ซืฉืœโ€ฌ โ€ซืœืชืงื•ืคื”โ€ฌโ€ซื—ื•ื“ืฉื™ืโ€ฌ โ€ซืœื•ืฉื”โ€ฌ .โ€ซืชืืจื™ืšโ€ฌ โ€ซื‘ืื•ืชื•โ€ฌ โ€ซืฉื”ืกืชื™ื™ืžื”โ€ฌโ€ซื”ื“ื•ื—ื•ืชโ€ฌโ€ซืฉื“ื•ื—ื•ืชื™ื”ืโ€ฌ โ€ซืื—ืจื™ืโ€ฌ โ€ซื—ืฉื‘ื•ืŸโ€ฌ โ€ซืจื•ืื™โ€ฌ โ€ซื™ื“ื™โ€ฌ โ€ซืขืœโ€ฌ โ€ซื ืกืงืจื•โ€ฌ โ€ซื—ื‘ืจื•ืชโ€ฌ โ€ซืื•ืชืŸโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซื”ืกืงื™ืจื”โ€ฌ โ€ซื“ื•ื—ื•ืชโ€ฌ โ€ซืขืœโ€ฌ โ€ซืžื‘ื•ืกืกืชโ€ฌ โ€ซื—ื‘ืจื•ืชโ€ฌ โ€ซืื•ืชืŸโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืœื“ื•ื—ื•ืชโ€ฌ โ€ซืžืชื™ื™ื—ืกืชโ€ฌ โ€ซืฉื”ื™ืโ€ฌ โ€ซื›ื›ืœโ€ฌ ,โ€ซื•ืžืกืงื ืชื ื•โ€ฌ โ€ซืœื ื•โ€ฌ โ€ซื”ื•ืžืฆืื•โ€ฌ .โ€ซื”ืื—ืจื™ืโ€ฌ โ€ซื—ืฉื‘ื•ืŸโ€ฌ โ€ซืจื•ืื™โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืกืงื™ืจื”โ€ฌ โ€ซื”ื™ืงืฃโ€ฌ โ€ซืกืงื™ืจื”โ€ฌ โ€ซืœืชืงืŸโ€ฌ โ€ซื‘ื”ืชืืโ€ฌ โ€ซืกืงื™ืจืชื ื•โ€ฌ โ€ซืืชโ€ฌ โ€ซืขืจื›ื ื•โ€ฌ1โ€ซื‘ื™ืฉืจืืœโ€ฌ โ€ซื—ืฉื‘ื•ืŸโ€ฌ โ€ซืจื•ืื™โ€ฌ โ€ซืœืฉื›ืชโ€ฌ โ€ซืฉืœโ€ฌ-โ€ซืœืชืงื•ืคื•ืชโ€ฌ โ€ซื›ืกืคื™โ€ฌ โ€ซืžื™ื“ืขโ€ฌ โ€ซืฉืœโ€ฌ โ€ซ"ืกืงื™ืจื”โ€ฌ โ€ซื›ืกืคื™โ€ฌ โ€ซืžื™ื“ืขโ€ฌ โ€ซืฉืœโ€ฌ โ€ซืกืงื™ืจื”โ€ฌ ."โ€ซื”ื™ืฉื•ืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืžื‘ืงืจโ€ฌ โ€ซื”ื—ืฉื‘ื•ืŸโ€ฌ โ€ซืจื•ืื”โ€ฌ โ€ซื™ื“ื™โ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ื ืขืจื›ืชโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌโ€ซื ืคืจื“โ€ฌโ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซืœืชืงื•ืคื•ืชโ€ฌโ€ซืžื•ืจื›ื‘ืชโ€ฌ ,โ€ซืžื‘ื™ืจื•ืจื™ืโ€ฌโ€ซื•ืžื™ื™ืฉโ€ฌ ,โ€ซื•ื”ื—ืฉื‘ื•ื ืื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืœืขื ื™ื™ื ื™ืโ€ฌ โ€ซื”ืื—ืจืื™ืโ€ฌ โ€ซืื ืฉื™ืโ€ฌ โ€ซืขืโ€ฌ โ€ซื‘ืขื™ืงืจโ€ฌโ€ซืื ืœื™ื˜ื™ื™ืโ€ฌ โ€ซืกืงื™ืจื”โ€ฌ โ€ซื ื•ื”ืœื™โ€ฌ โ€ซื•ืโ€ฌ โ€ซื•ืื—ืจื™ืโ€ฌ.โ€ซืžืงื•ื‘ืœื™ืโ€ฌ โ€ซื‘ื™ืงื•ืจืชโ€ฌ โ€ซืœืชืงื ื™โ€ฌ โ€ซื‘ื”ืชืืโ€ฌ โ€ซื”ื ืขืจื›ืชโ€ฌ โ€ซื‘ื™ืงื•ืจืชโ€ฌ โ€ซืžืืฉืจโ€ฌ โ€ซื ื™ื›ืจืชโ€ฌ โ€ซื‘ืžื™ื“ื”โ€ฌ โ€ซื‘ื”ื™ืงืคื”โ€ฌ โ€ซืžืฆื•ืžืฆืžืชโ€ฌ โ€ซื”ื™ื ื”โ€ฌ โ€ซืกืงื™ืจื”โ€ฌ โ€ซืœื”ื™ื•ืชโ€ฌ โ€ซื™ื›ื•ืœื™ืโ€ฌ โ€ซืฉื”ื™ื•โ€ฌ โ€ซื”ืžืฉืžืขื•ืชื™ื™ืโ€ฌ โ€ซื”ืขื ื™ื™ื ื™ืโ€ฌ โ€ซืœื›ืœโ€ฌ โ€ซืฉื ื™ื•ื•ื“ืขโ€ฌ โ€ซื‘ื™ื˜ื—ื•ืŸโ€ฌ โ€ซืœื”ืฉื™ื’โ€ฌ โ€ซืœื ื•โ€ฌ โ€ซืžืืคืฉืจืชโ€ฌ โ€ซืื™ื ื”โ€ฌ โ€ซื•ืœืคื™ื›ืšโ€ฌ โ€ซื‘ื™ืฉืจืืœโ€ฌ โ€ซื—ื•ื•ืชโ€ฌ โ€ซืžื—ื•ื•ื™ืโ€ฌ โ€ซืื ื•โ€ฌ โ€ซืื™ืŸโ€ฌ ,โ€ซืœื›ืšโ€ฌ โ€ซื‘ื”ืชืืโ€ฌ .โ€ซื‘ื‘ื™ืงื•ืจืชโ€ฌ โ€ซืžื–ื•ื”ื™ืโ€ฌ.โ€ซื‘ื™ืงื•ืจืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื“ืขืชโ€ฌ โ€ซืžืกืงื ื”โ€ฌ โ€ซืœืกื‘ื•ืจโ€ฌ โ€ซืœื ื•โ€ฌ โ€ซื”ื’ื•ืจืโ€ฌ โ€ซื“ื‘ืจโ€ฌ โ€ซืœื™ื‘ื ื•โ€ฌ โ€ซืœืชืฉื•ืžืชโ€ฌ โ€ซื‘ืโ€ฌ โ€ซืœืโ€ฌ ,โ€ซืื—ืจื™ืโ€ฌ โ€ซื—ืฉื‘ื•ืŸโ€ฌ โ€ซืจื•ืื™โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืกืงื™ืจื”โ€ฌ โ€ซื“ื•ื—ื•ืชโ€ฌ โ€ซื•ืขืœโ€ฌ โ€ซืกืงื™ืจืชื ื•โ€ฌ โ€ซืขืœโ€ฌ โ€ซื‘ื”ืชื‘ืกืกโ€ฌ โ€ซืชืงื ื”โ€ฌ โ€ซืœื”ื•ืจืื•ืชโ€ฌ โ€ซื‘ื”ืชืืโ€ฌ ,โ€ซื”ืžื”ื•ืชื™ื•ืชโ€ฌ โ€ซื”ื‘ื—ื™ื ื•ืชโ€ฌ โ€ซืžื›ืœโ€ฌ ,โ€ซืขืจื•ืšโ€ฌ โ€ซืื™ื ื•โ€ฌ โ€ซื”ื "ืœโ€ฌ โ€ซื”ื ืคืจื“โ€ฌ โ€ซื”ื‘ื™ื ื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™โ€ฌ โ€ซืฉื”ืžื™ื“ืขโ€ฌ38โ€ซืœืชืงื ื•ืชโ€ฌ 'โ€ซื“โ€ฌ โ€ซื”ืชืฉโ€ฌ ,)โ€ซื•ืžื™ื™ื“ื™ื™ืโ€ฌ โ€ซืชืงื•ืคืชื™ื™ืโ€ฌ โ€ซ(ื“ื•ื—ื•ืชโ€ฌ โ€ซืขืจืšโ€ฌ โ€ซื ื™ื™ืจื•ืชโ€ฌโ€ซ"ืœโ€ฌ-1970. โ€ซืชืœโ€ฌ-,โ€ซืื‘ื™ื‘โ€ฌโ€ซืงืกื™ืจืจโ€ฌ โ€ซืืชโ€ฌ โ€ซื’ื‘ืื™โ€ฌ โ€ซืคื•ืจืจโ€ฌ โ€ซืงื•ืกื˜โ€ฌ 28โ€ซื‘ืžืื™โ€ฌ,2018โ€ซื—ืฉื‘ื•ืŸโ€ฌ โ€ซืจื•ืื™โ€ฌ
  • 35.
    โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ .โ€ซื—โ€ฌโ€ซื‘ืข"ืžโ€ฌ โ€ซืžืชื•ืšโ€ฌโ€ซื›ืกืคื™ื™ืโ€ฌ โ€ซื ืชื•ื ื™ืโ€ฌโ€ซื”ื“ื•ื—ื•ืชโ€ฌโ€ซื”ืžืื•ื—ื“โ€ฌโ€ซืœื—ื‘ืจื”โ€ฌ โ€ซื”ืžื™ื•ื—ืกื™ืโ€ฌ โ€ซื”ื›ืกืคื™โ€ฌ โ€ซื”ืžืฆื‘โ€ฌ โ€ซืขืœโ€ฌ โ€ซื™ืโ€ฌ -3- โ€ซืœื™ื•ืโ€ฌ31โ€ซื‘ืžืจืกโ€ฌ โ€ซืœื™ื•ืโ€ฌ 31โ€ซื‘ื“ืฆืžื‘ืจโ€ฌ 201820172017 โ€ซืžื‘ื•ืงืจโ€ฌ โ€ซื‘ืœืชื™โ€ฌโ€ซืžื‘ื•ืงืจโ€ฌ โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌ โ€ซืฉื•ื˜ืคื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ โ€ซื•ืฉื•ื•ื™โ€ฌ โ€ซืžื–ื•ืžื ื™ืโ€ฌโ€ซืžื–ื•ืžื ื™ืโ€ฌ200841,958 โ€ซื—ื•ื‘ื”โ€ฌ โ€ซื•ื™ืชืจื•ืชโ€ฌ โ€ซื—ื™ื™ื‘ื™ืโ€ฌ142,51993,946139,762 142,71994,030141,720 โ€ซืฉื•ื˜ืคื™ืโ€ฌ โ€ซืœืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ โ€ซืœืžื›ื™ืจื”โ€ฌ โ€ซื–ืžื™ื ื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌโ€ซืื—ืจโ€ฌ โ€ซื›ื•ืœืœโ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ-12,22212,148 โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซื”ื ืžื“ื“ื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌโ€ซืื•โ€ฌโ€ซื”ืคืกื“โ€ฌ12,695-- โ€ซืžื•ื—ื–ืงื•ืชโ€ฌ โ€ซืœื—ื‘ืจื•ืชโ€ฌ โ€ซื”ืœื•ื•ืื•ืชโ€ฌ38,17141,95838,683 โ€ซืœืจื‘ื•ืชโ€ฌ โ€ซื ื˜ื•โ€ฌ ,โ€ซืžื•ื—ื–ืงื•ืชโ€ฌ โ€ซืœื—ื‘ืจื•ืชโ€ฌ โ€ซื”ืžื™ื•ื—ืกื™ืโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ โ€ซื‘ื ื™ื›ื•ื™โ€ฌ โ€ซื ื›ืกื™ืโ€ฌ โ€ซืžื•ื ื™ื˜ื™ืŸโ€ฌ28,20037,18428,201 โ€ซืงื‘ื•ืขโ€ฌ โ€ซืจื›ื•ืฉโ€ฌโ€ซื ื˜ื•โ€ฌ ,2,2392,5402,226 โ€ซื ื“ื—ื™ืโ€ฌ โ€ซืžืกื™ืโ€ฌ1,3851,104977 82,69095,00882,235 225,409189,038223,954 โ€ซืฉื•ื˜ืคื•ืชโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ โ€ซื‘ื ืงืื™โ€ฌ โ€ซืžืชืื’ื™ื“โ€ฌ โ€ซืืฉืจืื™โ€ฌ3,2553,2673,255 โ€ซืฉื™ืจื•ืชื™ืโ€ฌ โ€ซื•ืœื ื•ืชื ื™โ€ฌ โ€ซืœืกืคืงื™ืโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ8236451,063 โ€ซืงืฉื•ืจื™ืโ€ฌ โ€ซืฆื“ื“ื™ืโ€ฌ โ€ซื–ื›ื•ืชโ€ฌ โ€ซื™ืชืจื•ืชโ€ฌ16,23315,56215,864 โ€ซื–ื›ื•ืชโ€ฌ โ€ซื•ื™ืชืจื•ืชโ€ฌ โ€ซื–ื›ืื™ืโ€ฌ2,7654,0492,190 23,07623,52322,372 โ€ซืฉื•ื˜ืคื•ืชโ€ฌ โ€ซืœืโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ โ€ซื”ืœื•ื•ืโ€ฌโ€ซื”โ€ฌโ€ซืžโ€ฌโ€ซื‘ื ืงืื™โ€ฌ โ€ซืชืื’ื™ื“โ€ฌ111175124 โ€ซืœืขื•ื‘ื“ื™ืโ€ฌ โ€ซื”ื˜ื‘ื•ืชโ€ฌ โ€ซื‘ืฉืœโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌโ€ซื ื˜ื•โ€ฌ ,1,9282,4321,872 2,0392,6071,996 โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืžื ื™ื•ืชโ€ฌ โ€ซืœื‘ืขืœื™โ€ฌ โ€ซื”ืžื™ื•ื—ืกโ€ฌ โ€ซื”ื•ืŸโ€ฌ โ€ซืžื ื™ื•ืชโ€ฌ โ€ซื”ื•ืŸโ€ฌ19,96917,82019,969 โ€ซืžื ื™ื•ืชโ€ฌ โ€ซืขืœโ€ฌ โ€ซืคืจืžื™ื”โ€ฌ189,815144,819189,815 โ€ซืื•ืฆืจโ€ฌ โ€ซืžื ื™ื•ืชโ€ฌ(23,395)(23,395)(23,395) โ€ซืจื•ื•ื—โ€ฌ โ€ซื™ืชืจืชโ€ฌ83,23185,79890,003 โ€ซืชืจื’ื•ืโ€ฌ โ€ซืžื”ืคืจืฉื™โ€ฌ โ€ซื”ื•ืŸโ€ฌ โ€ซืงืจืŸโ€ฌ(59,897)(58,699)(65,646) โ€ซืฉืœื™ื˜ื”โ€ฌ โ€ซืžืงื ื•ืชโ€ฌ โ€ซืฉืื™ื ืŸโ€ฌ โ€ซื–ื›ื•ื™ื•ืชโ€ฌ โ€ซื‘ืขืœื™โ€ฌ โ€ซืขืโ€ฌ โ€ซืขืกืงืื•ืชโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซื”ื•ืŸโ€ฌ โ€ซืงืจืŸโ€ฌ(13,291)(13,618)(13,291) โ€ซืžื ื™ื•ืชโ€ฌ โ€ซืžื‘ื•ืกืกโ€ฌ โ€ซืชืฉืœื•ืโ€ฌ โ€ซืžืขืกืงืื•ืชโ€ฌ โ€ซืงืจืŸโ€ฌ3,8623,7603,837 โ€ซื”ื•ืŸโ€ฌ โ€ซืงืจื ื•ืชโ€ฌโ€ซืœืžื›ื™ืจื”โ€ฌ โ€ซื–ืžื™ื ื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ-6,423(1,705) 200,294162,908199,587 225,409189,038223,954 .โ€ซื”ื ืคืจื“โ€ฌ โ€ซื”ื›ืกืคื™โ€ฌ โ€ซื•ืžื”ืžื™ื“ืขโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืžื”ื ืชื•ื ื™ืโ€ฌ โ€ซื ืคืจื“โ€ฌ โ€ซื‘ืœืชื™โ€ฌ โ€ซื—ืœืงโ€ฌ โ€ซืžื”ื•ื•ื”โ€ฌ โ€ซื”ืžืฆื•ืจืฃโ€ฌ โ€ซื”ื ื•ืกืฃโ€ฌ โ€ซื”ืžื™ื“ืขโ€ฌ 28โ€ซื‘ืžืื™โ€ฌ,2018 โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซื”ื“ื•ื—ื•ืชโ€ฌ โ€ซืื™ืฉื•ืจโ€ฌ โ€ซืชืืจื™ืšโ€ฌโ€ซืžืจโ€ฌ โ€ซื—ื™ื™ืโ€ฌ โ€ซื”ื“ื™ืจืงื˜ื•ืจื™ื•ืŸโ€ฌ โ€ซื™ื•"ืจโ€ฌ โ€ซืœืžืคืจื˜โ€ฌ โ€ซื ื™ืจโ€ฌ โ€ซืžื ื›"ืœโ€ฌ โ€ซืžืžื™ื”โ€ฌ โ€ซืื‘ื™ืฉื™โ€ฌ โ€ซืกืžื ื›"ืœโ€ฌโ€ซื›ืกืคื™ืโ€ฌ
  • 36.
    โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ .โ€ซื—โ€ฌโ€ซื‘ืข"ืžโ€ฌ โ€ซื”ื“ื•ื—โ€ฌโ€ซืžืชื•ืšโ€ฌ โ€ซื›ืกืคื™ื™ืโ€ฌ โ€ซื ืชื•ื ื™ืโ€ฌโ€ซื•ืชโ€ฌโ€ซื”ืžืื•ื—ื“โ€ฌโ€ซื™ืโ€ฌโ€ซืขืœโ€ฌโ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืจื•ื•ื—โ€ฌโ€ซืœื—ื‘ืจื”โ€ฌ โ€ซื”ืžื™ื•ื—ืกื™ืโ€ฌ -4- โ€ซืœโ€ฌ-3โ€ซืฉื”ืกืชื™ื™ืžื•โ€ฌ โ€ซื”ื—ื•ื“ืฉื™ืโ€ฌ โ€ซื‘ื™ื•ืโ€ฌ31โ€ซื‘ืžืจืกโ€ฌ โ€ซืœืฉื ื”โ€ฌ โ€ซืฉื”ืกืชื™ื™ืžื”โ€ฌ โ€ซื‘ื™ื•ืโ€ฌ 31โ€ซื‘ื“ืฆืžื‘ืจโ€ฌ 201820172017 โ€ซืžื‘ื•ืงืจโ€ฌ โ€ซื‘ืœืชื™โ€ฌโ€ซืžื‘ื•ืงืจโ€ฌ โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌ โ€ซืžืžื›ื™ืจื•ืชโ€ฌ โ€ซื”ื›ื ืกื•ืชโ€ฌ78-290 โ€ซืขืœื•ืชโ€ฌโ€ซื”ืžื›ื™ืจื•ืชโ€ฌ(60)-(184) โ€ซื’ื•ืœืžื™โ€ฌ โ€ซืจื•ื•ื—โ€ฌ18-106 โ€ซื”ื•ืฆืื•ืชโ€ฌ,โ€ซืฉื™ื•ื•ืงโ€ฌโ€ซื•ื›ืœืœื™ื•ืชโ€ฌ โ€ซื”ื ื”ืœื”โ€ฌ(248)(1,043)(1,882) โ€ซื”ื›ื ืกื•ืชโ€ฌโ€ซืื—ืจื•ืชโ€ฌ5474141 ( โ€ซืจื•ื•ื—โ€ฌโ€ซื”ืคืกื“โ€ฌ)โ€ซืชืคืขื•ืœื™โ€ฌ317(1,002)(1,735) โ€ซืžื™ืžื•ืŸโ€ฌ โ€ซื”ื›ื ืกื•ืชโ€ฌ1,0846723,207 โ€ซืžื™ืžื•ืŸโ€ฌ โ€ซื”ื•ืฆืื•ืชโ€ฌ(46)(533)(1,074) โ€ซื”ืคืกื“โ€ฌโ€ซืžื•ื—ื–ืงื•ืชโ€ฌ โ€ซืžื—ื‘ืจื•ืชโ€ฌ(6,727)(7,174)(3,018) โ€ซื”ืคืกื“โ€ฌโ€ซื”ื”ื›ื ืกื”โ€ฌ โ€ซืขืœโ€ฌ โ€ซืžืกื™ืโ€ฌ โ€ซืœืคื ื™โ€ฌ(5,372)(8,037)(2,620) )โ€ซ(ื”ื•ืฆืื•ืชโ€ฌ โ€ซื”ื›ื ืกื•ืชโ€ฌโ€ซื”ื”ื›ื ืกื”โ€ฌ โ€ซืขืœโ€ฌ โ€ซืžืกื™ืโ€ฌ408-(233) โ€ซื”ืคืกื“โ€ฌโ€ซืœื—ื‘ืจื”โ€ฌ โ€ซื”ืžื™ื•ื—ืกโ€ฌ(4,964)(8,037)(2,853) .โ€ซื”ื ืคืจื“โ€ฌ โ€ซื”ื›ืกืคื™โ€ฌ โ€ซื•ืžื”ืžื™ื“ืขโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืžื”ื ืชื•ื ื™ืโ€ฌ โ€ซื ืคืจื“โ€ฌ โ€ซื‘ืœืชื™โ€ฌ โ€ซื—ืœืงโ€ฌ โ€ซืžื”ื•ื•ื”โ€ฌ โ€ซื”ืžืฆื•ืจืฃโ€ฌ โ€ซื”ื ื•ืกืฃโ€ฌ โ€ซื”ืžื™ื“ืขโ€ฌ
  • 37.
    โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ .โ€ซื—โ€ฌโ€ซื‘ืข"ืžโ€ฌ โ€ซื”ื“ื•ื—โ€ฌโ€ซืžืชื•ืšโ€ฌ โ€ซื›ืกืคื™ื™ืโ€ฌ โ€ซื ืชื•ื ื™ืโ€ฌโ€ซื•ืชโ€ฌโ€ซื”ืžืื•ื—ื“โ€ฌโ€ซื™ืโ€ฌโ€ซืขืœโ€ฌโ€ซื”ื›ื•ืœืœโ€ฌ โ€ซื”ืจื•ื•ื—โ€ฌโ€ซืœื—ื‘ืจื”โ€ฌ โ€ซื”ืžื™ื•ื—ืกื™ืโ€ฌ -5- โ€ซืœโ€ฌ-3โ€ซืฉื”ืกืชื™ื™ืžื•โ€ฌ โ€ซื”ื—ื•ื“ืฉื™ืโ€ฌ โ€ซื‘ื™ื•ืโ€ฌ31โ€ซื‘ืžืจืกโ€ฌ โ€ซืœืฉื ื”โ€ฌ โ€ซืฉื”ืกืชื™ื™ืžื”โ€ฌ โ€ซื‘ื™ื•ืโ€ฌ 31โ€ซื‘ื“ืฆืžื‘ืจโ€ฌ 201820172017 โ€ซืžื‘ื•ืงืจโ€ฌ โ€ซื‘ืœืชื™โ€ฌโ€ซืžื‘ื•ืงืจโ€ฌ โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌ โ€ซื ืงื™โ€ฌ โ€ซื”ืคืกื“โ€ฌโ€ซืœื—ื‘ืจื”โ€ฌ โ€ซื”ืžื™ื•ื—ืกโ€ฌ(4,964)(8,037)(2,853) :)โ€ซื”ืžืกโ€ฌ โ€ซื”ืฉืคืขืชโ€ฌ โ€ซ(ืœืื—ืจโ€ฌ โ€ซืœื—ื‘ืจื”โ€ฌ โ€ซื”ืžื™ื•ื—ืกโ€ฌ โ€ซืื—ืจโ€ฌ โ€ซื›ื•ืœืœโ€ฌ )โ€ซ(ื”ืคืกื“โ€ฌ โ€ซืจื•ื•ื—โ€ฌ :โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืœืจื•ื•ื—โ€ฌ โ€ซืžื›ืŸโ€ฌ โ€ซืœืื—ืจโ€ฌ โ€ซืžื—ื“ืฉโ€ฌ โ€ซื™ืกื•ื•ื’ื•โ€ฌ โ€ซืฉืœืโ€ฌ โ€ซืกื›ื•ืžื™ืโ€ฌ โ€ซืžื•ื’ื“ืจืชโ€ฌ โ€ซื”ื˜ื‘ื”โ€ฌ โ€ซืชื›ื ื™ืชโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซืืงื˜ื•ืืจื™โ€ฌ )โ€ซ(ื”ืคืกื“โ€ฌ โ€ซืจื•ื•ื—โ€ฌ10(151)(1,130) โ€ซื‘ื”ืชืงื™ื™ืโ€ฌ โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืœืจื•ื•ื—โ€ฌ โ€ซืžื—ื“ืฉโ€ฌ โ€ซื”ืžืกื•ื•ื’ื™ืโ€ฌ โ€ซืื•โ€ฌ โ€ซืฉื™ืกื•ื•ื’ื•โ€ฌ โ€ซืกื›ื•ืžื™ืโ€ฌ :โ€ซืกืคืฆื™ืคื™ื™ืโ€ฌ โ€ซืชื ืื™ืโ€ฌ โ€ซื”ืคืกื“โ€ฌโ€ซืœืžื›ื™ืจื”โ€ฌ โ€ซื–ืžื™ื ื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ-(216)(457) โ€ซืฉืœโ€ฌ โ€ซื›ืกืคื™ื™ืโ€ฌ โ€ซื“ื•ื—ื•ืชโ€ฌ โ€ซืžืชืจื’ื•ืโ€ฌ โ€ซื”ื ื•ื‘ืขื•ืชโ€ฌ โ€ซื”ืชืืžื•ืชโ€ฌโ€ซื‘ืžื˜ื‘ืขโ€ฌ โ€ซืคืขื™ืœื•ื™ื•ืชโ€ฌ โ€ซื—ื•ืฅโ€ฌ5,749377(6,570) โ€ซื–ืžื™ื ื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ โ€ซืžื™ืžื•ืฉโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซื•ื”ืคืกื“โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซืœื“ื•ื—โ€ฌ โ€ซื”ืขื‘ืจื”โ€ฌ โ€ซืœืžื›ื™ืจื”โ€ฌ--(7,887) โ€ซืกื”"ื›โ€ฌ( โ€ซืจื•ื•ื—โ€ฌโ€ซื”ืคืกื“โ€ฌ)โ€ซืœโ€ฌ โ€ซื”ืžื™ื•ื—ืกโ€ฌ โ€ซืื—ืจโ€ฌ โ€ซื›ื•ืœืœโ€ฌโ€ซื—ื‘ืจื”โ€ฌ5,75910(16,044) โ€ซืกื”"ื›โ€ฌ( โ€ซืจื•ื•ื—โ€ฌโ€ซื”ืคืกื“โ€ฌ)โ€ซืœโ€ฌ โ€ซื”ืžื™ื•ื—ืกโ€ฌ โ€ซื›ื•ืœืœโ€ฌโ€ซื—ื‘ืจื”โ€ฌ795(8,027)(18,897) .โ€ซื”ื ืคืจื“โ€ฌ โ€ซื”ื›ืกืคื™โ€ฌ โ€ซื•ืžื”ืžื™ื“ืขโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืžื”ื ืชื•ื ื™ืโ€ฌ โ€ซื ืคืจื“โ€ฌ โ€ซื‘ืœืชื™โ€ฌ โ€ซื—ืœืงโ€ฌ โ€ซืžื”ื•ื•ื”โ€ฌ โ€ซื”ืžืฆื•ืจืฃโ€ฌ โ€ซื”ื ื•ืกืฃโ€ฌ โ€ซื”ืžื™ื“ืขโ€ฌ
  • 38.
    โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ .โ€ซื—โ€ฌโ€ซื‘ืข"ืžโ€ฌ โ€ซื”ื“ื•ื—โ€ฌโ€ซืžืชื•ืšโ€ฌ โ€ซื›ืกืคื™ื™ืโ€ฌ โ€ซื ืชื•ื ื™ืโ€ฌโ€ซื•ืชโ€ฌโ€ซื”ืžืื•ื—ื“ื™ืโ€ฌโ€ซื”ืžื–ื•ืžื ื™ืโ€ฌ โ€ซืชื–ืจื™ืžื™โ€ฌ โ€ซืขืœโ€ฌโ€ซืœื—ื‘ืจื”โ€ฌ โ€ซื”ืžื™ื•ื—ืกื™ืโ€ฌ -6- โ€ซืœโ€ฌ-3โ€ซืฉื”ืกืชื™ื™ืžื•โ€ฌ โ€ซื”ื—ื•ื“ืฉื™ืโ€ฌ โ€ซื‘ื™ื•ืโ€ฌ31โ€ซื‘ืžืจืกโ€ฌ โ€ซืœืฉื ื”โ€ฌ โ€ซืฉื”ืกืชื™ื™ืžื”โ€ฌ โ€ซื‘ื™ื•ืโ€ฌ 31โ€ซื‘ื“ืฆืžื‘ืจโ€ฌ 201820172017 โ€ซืžื‘ื•ืงืจโ€ฌ โ€ซื‘ืœืชื™โ€ฌโ€ซืžื‘ื•ืงืจโ€ฌ โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืฉื•ื˜ืคืชโ€ฌ โ€ซืžืคืขื™ืœื•ืชโ€ฌ โ€ซืžื–ื•ืžื ื™ืโ€ฌ โ€ซืชื–ืจื™ืžื™โ€ฌ โ€ซื ืงื™โ€ฌ โ€ซื”ืคืกื“โ€ฌโ€ซืœื—ื‘ืจื”โ€ฌ โ€ซื”ืžื™ื•ื—ืกโ€ฌ(4,964)(8,037)(2,853) โ€ซืฉืœโ€ฌ โ€ซืฉื•ื˜ืคืชโ€ฌ โ€ซืžืคืขื™ืœื•ืชโ€ฌ โ€ซืžื–ื•ืžื ื™ืโ€ฌ โ€ซืชื–ืจื™ืžื™โ€ฌ โ€ซืœื”ืฆื’ืชโ€ฌ โ€ซื”ื“ืจื•ืฉื•ืชโ€ฌ โ€ซื”ืชืืžื•ืชโ€ฌ :โ€ซื”ื—ื‘ืจื”โ€ฌ :โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื•ื”ืคืกื“โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซืœืกืขื™ืคื™โ€ฌ โ€ซื”ืชืืžื•ืชโ€ฌ โ€ซืžื ื™ื•ืชโ€ฌ โ€ซืžื‘ื•ืกืกโ€ฌ โ€ซืชืฉืœื•ืโ€ฌ2559136 โ€ซืฉืขืจื•ืšโ€ฌโ€ซื”ืœื•ื•ืื•ืชโ€ฌโ€ซืžื•ื—ื–ืงื•ืชโ€ฌ โ€ซืœื—ื‘ืจื•ืชโ€ฌ(395)321330 โ€ซืคื—ืชโ€ฌโ€ซื•ื”ืคื—ืชื•ืชโ€ฌ257236970 โ€ซื”ื›ื ืกื•ืชโ€ฌโ€ซื ื˜ื•โ€ฌ ,โ€ซืžื™ืžื•ืŸโ€ฌ(1,038)(139)(2,133) โ€ซืงื‘ื•ืขโ€ฌ โ€ซืจื›ื•ืฉโ€ฌ โ€ซืžืžื™ืžื•ืฉโ€ฌ โ€ซืจื•ื•ื—โ€ฌ-(41)(41) โ€ซื”ืคืกื“โ€ฌโ€ซื—ื‘ืจื•ืชโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌโ€ซืžื•ื—ื–ืงื•ืชโ€ฌ6,7277,1743,018 โ€ซื”ื”ื›ื ืกื”โ€ฌ โ€ซืขืœโ€ฌ โ€ซืžืกื™ืโ€ฌ408-233 โ€ซื•ื”ืคืกื“โ€ฌ โ€ซืœืจื•ื•ื—โ€ฌ โ€ซืฉื ื–ืงืคื”โ€ฌ โ€ซืœืžื›ื™ืจื”โ€ฌ โ€ซื–ืžื™ื ื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ โ€ซืขืจืšโ€ฌ โ€ซืขืœื™ื™ืชโ€ฌ(547)-- โ€ซื ื˜ื•โ€ฌ ,โ€ซืœืขื•ื‘ื“ื™ืโ€ฌ โ€ซื”ื˜ื‘ื•ืชโ€ฌ โ€ซื‘ืฉืœโ€ฌ โ€ซื‘ื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ โ€ซืฉื™ื ื•ื™โ€ฌ4627(311) 5,4837,6372,202 โ€ซื•ื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ โ€ซื‘ืกืขื™ืคื™โ€ฌ โ€ซืฉื™ื ื•ื™ื™ืโ€ฌโ€ซืฉืœโ€ฌ:โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืขืœื™ื™ื”โ€ฌโ€ซื—ื•ื‘ื”โ€ฌ โ€ซื•ื™ืชืจื•ืชโ€ฌ โ€ซื‘ื—ื™ื™ื‘ื™ืโ€ฌ(1,449)(1,968)(47,784) โ€ซื™ืจื™ื“ื”โ€ฌโ€ซืฉื™ืจื•ืชื™ืโ€ฌ โ€ซื•ืœื ื•ืชื ื™โ€ฌ โ€ซืœืกืคืงื™ืโ€ฌ โ€ซื‘ื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ(291)(682)(264) โ€ซื™ืจื™ื“ื”โ€ฌ)โ€ซ(ืขืœื™ื™ื”โ€ฌโ€ซื ื“ื—ื™ืโ€ฌ โ€ซื‘ืžื™ืกื™ืโ€ฌ(408)-127 โ€ซืขืœื™ื™ื”โ€ฌโ€ซื–ื›ื•ืชโ€ฌ โ€ซื•ื™ืชืจื•ืชโ€ฌ โ€ซื‘ื–ื›ืื™ืโ€ฌ8652051,480 (1,333)(2,445)(46,441) :โ€ซืขื‘ื•ืจโ€ฌ โ€ซื‘ื—ื‘ืจื”โ€ฌ โ€ซื”ืฉื ื”โ€ฌ โ€ซื‘ืžื”ืœืšโ€ฌ โ€ซืฉืฉื•ืœืžื•โ€ฌ โ€ซืžื–ื•ืžื ื™ืโ€ฌ โ€ซืฉืฉื•ืœืžื”โ€ฌ โ€ซืจื™ื‘ื™ืชโ€ฌ(13)(16)(100) โ€ซื ื˜ื•โ€ฌ โ€ซืžื–ื•ืžื ื™ืโ€ฌโ€ซืœืคืขื™ืœื•ืชโ€ฌ โ€ซืฉืฉื™ืžืฉื•โ€ฌโ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืฉื•ื˜ืคืชโ€ฌ:(826)(2,861)(47,192) โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืžื”ื ืชื•ื ื™ืโ€ฌ โ€ซื ืคืจื“โ€ฌ โ€ซื‘ืœืชื™โ€ฌ โ€ซื—ืœืงโ€ฌ โ€ซืžื”ื•ื•ื”โ€ฌ โ€ซื”ืžืฆื•ืจืฃโ€ฌ โ€ซื”ื ื•ืกืฃโ€ฌ โ€ซื”ืžื™ื“ืขโ€ฌ.โ€ซื”ื ืคืจื“โ€ฌ โ€ซื”ื›ืกืคื™โ€ฌ โ€ซื•ืžื”ืžื™ื“ืขโ€ฌ
  • 39.
    โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ .โ€ซื—โ€ฌโ€ซื‘ืข"ืžโ€ฌ โ€ซื”ื“ื•ื—โ€ฌโ€ซืžืชื•ืšโ€ฌ โ€ซื›ืกืคื™ื™ืโ€ฌ โ€ซื ืชื•ื ื™ืโ€ฌโ€ซื•ืชโ€ฌโ€ซื”ืžืื•ื—ื“ื™ืโ€ฌโ€ซื”ืžื–ื•ืžื ื™ืโ€ฌ โ€ซืชื–ืจื™ืžื™โ€ฌ โ€ซืขืœโ€ฌโ€ซืœื—ื‘ืจื”โ€ฌ โ€ซื”ืžื™ื•ื—ืกื™ืโ€ฌ -7- โ€ซืœโ€ฌ-3โ€ซืฉื”ืกืชื™ื™ืžื•โ€ฌ โ€ซื”ื—ื•ื“ืฉื™ืโ€ฌ โ€ซื‘ื™ื•ืโ€ฌ31โ€ซื‘ืžืจืกโ€ฌ โ€ซืœืฉื ื”โ€ฌ โ€ซืฉื”ืกืชื™ื™ืžื”โ€ฌ โ€ซื‘ื™ื•ืโ€ฌ 31โ€ซื‘ื“ืฆืžื‘ืจโ€ฌ 201820172017 โ€ซืžื‘ื•ืงืจโ€ฌ โ€ซื‘ืœืชื™โ€ฌโ€ซืžื‘ื•ืงืจโ€ฌ โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืฉืงืขื”โ€ฌ โ€ซืžืคืขื™ืœื•ืชโ€ฌ โ€ซืžื–ื•ืžื ื™ืโ€ฌ โ€ซืชื–ืจื™ืžื™โ€ฌ โ€ซืงื‘ื•ืขโ€ฌ โ€ซืจื›ื•ืฉโ€ฌ โ€ซืจื›ื™ืฉืชโ€ฌ(270)(10)(430) โ€ซืจื›ื•ืฉโ€ฌ โ€ซืžืžื›ื™ืจืชโ€ฌ โ€ซืชืžื•ืจื”โ€ฌโ€ซืงื‘ื•ืขโ€ฌ-4242 โ€ซื•โ€ฌ โ€ซื”ืฉืงืขื”โ€ฌโ€ซืžื•ื—ื–ืงื•ืชโ€ฌ โ€ซืœื—ื‘ืจื•ืชโ€ฌ โ€ซื”ืœื•ื•ืื•ืชโ€ฌ โ€ซืžืชืŸโ€ฌ(687)(355)(4,357) โ€ซืžื•ื—ื–ืงื•ืชโ€ฌ โ€ซืžื—ื‘ืจื•ืชโ€ฌ โ€ซื”ืœื•ื•ืื•ืชโ€ฌ โ€ซื”ื—ื–ืจโ€ฌ39-3,928 โ€ซืจื›ื™ืฉืชโ€ฌโ€ซืคื™ื ื ืกื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌโ€ซืœืžื›ื™ืจื”โ€ฌ โ€ซื–ืžื™ื ื™ืโ€ฌ--(382) โ€ซื ื˜ื•โ€ฌ โ€ซืžื–ื•ืžื ื™ืโ€ฌโ€ซืฉโ€ฌโ€ซืœืคืขื™ืœื•ืชโ€ฌ โ€ซืฉื™ืžืฉื•โ€ฌโ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืฉืงืขื”โ€ฌ:(918)(323)(1,199) โ€ซืชื–ืจื™ืžื™โ€ฌโ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืžื™ืžื•ืŸโ€ฌ โ€ซืžืคืขื™ืœื•ืชโ€ฌ โ€ซืžื–ื•ืžื ื™ืโ€ฌ โ€ซืžื ื™ื•ืชโ€ฌ โ€ซื”ื ืคืงืชโ€ฌ โ€ซื‘ืฉืœโ€ฌ โ€ซืชืงื‘ื•ืœื™ืโ€ฌ--47,145 โ€ซืืจื•ืšโ€ฌ โ€ซืœื–ืžืŸโ€ฌ โ€ซืื—ืจื•ืชโ€ฌ โ€ซื•ื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ โ€ซื”ืœื•ื•ืื•ืชโ€ฌ โ€ซืคืจืขื•ืŸโ€ฌ(13)(38)(100) โ€ซื ื˜ื•โ€ฌ ,โ€ซื•ืื—ืจื™ืโ€ฌ โ€ซื‘ื ืงืื™ื™ืโ€ฌ โ€ซืžืชืื’ื™ื“ื™ืโ€ฌ โ€ซืงืฆืจโ€ฌ โ€ซืœื–ืžืŸโ€ฌ โ€ซืืฉืจืื™โ€ฌ-3,2043,202 โ€ซืฉโ€ฌ โ€ซื ื˜ื•โ€ฌ โ€ซืžื–ื•ืžื ื™ืโ€ฌโ€ซ(ืฉโ€ฌ โ€ซืžืคืขื™ืœื•ืชโ€ฌ โ€ซื ื‘ืขื•โ€ฌโ€ซืฉื™ืžืฉื•โ€ฌโ€ซืœืคืขื™ืœื•ืชโ€ฌ)โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืžื™ืžื•ืŸโ€ฌ:(13)3,16653,389 ( โ€ซืขืœื™ื”โ€ฌโ€ซื™ืจื™ื“ื”โ€ฌ)โ€ซืžื–ื•ืžื ื™ืโ€ฌ โ€ซื•ืฉื•ื•ื™โ€ฌ โ€ซื‘ืžื–ื•ืžื ื™ืโ€ฌ(1,758)(18)1,856 โ€ซื”โ€ฌ โ€ซืœืชื—ื™ืœืชโ€ฌ โ€ซืžื–ื•ืžื ื™ืโ€ฌ โ€ซื•ืฉื•ื•ื™โ€ฌ โ€ซืžื–ื•ืžื ื™ืโ€ฌ โ€ซื™ืชืจืชโ€ฌโ€ซืชืงื•ืคื”โ€ฌ1,958102102 โ€ซื”โ€ฌ โ€ซืœืกื•ืฃโ€ฌ โ€ซืžื–ื•ืžื ื™ืโ€ฌ โ€ซื•ืฉื•ื•ื™โ€ฌ โ€ซืžื–ื•ืžื ื™ืโ€ฌ โ€ซื™ืชืจืชโ€ฌโ€ซืชืงื•ืคื”โ€ฌ200841,958 โ€ซืฉืœโ€ฌ โ€ซื‘ืžื–ื•ืžืŸโ€ฌ โ€ซืฉืœืโ€ฌ โ€ซืžื”ื•ืชื™ื•ืชโ€ฌ โ€ซืคืขื™ืœื•ื™ื•ืชโ€ฌโ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืœื”ืฉืงืขื”โ€ฌ โ€ซื›ืœื•ืœื”โ€ฌ โ€ซืœื—ื‘ืจื”โ€ฌ โ€ซื”ืœื•ื•ืื”โ€ฌ โ€ซื”ืžืจืชโ€ฌ--837 โ€ซื›ืœื•ืœื”โ€ฌ โ€ซืœื—ื‘ืจื”โ€ฌ โ€ซื”ืœื•ื•ืื”โ€ฌ โ€ซืขืœโ€ฌ โ€ซื—ื•ื‘โ€ฌ โ€ซืžื—ื™ืœืชโ€ฌ--1,516 .โ€ซื”ื ืคืจื“โ€ฌ โ€ซื”ื›ืกืคื™โ€ฌ โ€ซื•ืžื”ืžื™ื“ืขโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืžื”ื ืชื•ื ื™ืโ€ฌ โ€ซื ืคืจื“โ€ฌ โ€ซื‘ืœืชื™โ€ฌ โ€ซื—ืœืงโ€ฌ โ€ซืžื”ื•ื•ื”โ€ฌ โ€ซื”ืžืฆื•ืจืฃโ€ฌ โ€ซื”ื ื•ืกืฃโ€ฌ โ€ซื”ืžื™ื“ืขโ€ฌ
  • 40.
    โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ .โ€ซื—โ€ฌโ€ซื‘ืข"ืžโ€ฌ โ€ซื ื•ืกืฃโ€ฌโ€ซืžื™ื“ืขโ€ฌ -- 8 โ€ซื‘ืื•ืจโ€ฌ1:-โ€ซื›ืœืœื™โ€ฌ โ€ซืชืงื ื”โ€ฌ โ€ซืœื”ื•ืจืื•ืชโ€ฌ โ€ซื‘ื”ืชืืโ€ฌ โ€ซืžืชื•ืžืฆืชืชโ€ฌ โ€ซื‘ืžืชื›ื•ื ืชโ€ฌ โ€ซืขืจื•ืšโ€ฌ โ€ซื–ื”โ€ฌ โ€ซื ืคืจื“โ€ฌ โ€ซื›ืกืคื™โ€ฌ โ€ซืžื™ื“ืขโ€ฌ38โ€ซืขืจืšโ€ฌ โ€ซื ื™ื™ืจื•ืชโ€ฌ โ€ซืœืชืงื ื•ืชโ€ฌ 'โ€ซื“โ€ฌ โ€ซื”ืชืฉ"ืœโ€ฌ ,)โ€ซื•ืžื™ื™ื“ื™ืโ€ฌ โ€ซืชืงื•ืคืชื™ื™ืโ€ฌ โ€ซ(ื“ื•ื—ื•ืชโ€ฌ-1970โ€ซืขืœโ€ฌ โ€ซื”ื›ืกืคื™โ€ฌ โ€ซืœืžื™ื“ืขโ€ฌ โ€ซื‘ื”ืงืฉืจโ€ฌ โ€ซื–ื”โ€ฌ โ€ซื ืคืจื“โ€ฌ โ€ซื›ืกืคื™โ€ฌ โ€ซื‘ืžื™ื“ืขโ€ฌ โ€ซืœืขื™ื™ืŸโ€ฌ โ€ซื™ืฉโ€ฌ . โ€ซืœื™ื•ืโ€ฌ โ€ซื”ืฉื ืชื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซื”ื“ื•ื—ื•ืชโ€ฌ31,โ€ซื‘ื“ืฆืžื‘ืจโ€ฌ2017โ€ซืืฉืจโ€ฌ โ€ซื•ืœื‘ืื•ืจื™ืโ€ฌ โ€ซืชืืจื™ืšโ€ฌ โ€ซื‘ืื•ืชื•โ€ฌ โ€ซืฉื”ืกืชื™ื™ืžื”โ€ฌ โ€ซื•ืœืฉื ื”โ€ฌ โ€ซื ืœื•ื•โ€ฌ.โ€ซืืœื™ื”ืโ€ฌ โ€ซืžื‘ื ืงื™ืโ€ฌ โ€ซืœื”ืœื•ื•ืื•ืชโ€ฌ โ€ซื‘ืงืฉืจโ€ฌ โ€ซืคื™ื ื ืกื™ื•ืชโ€ฌ โ€ซืžื™ื“ื”โ€ฌ โ€ซืืžื•ืชโ€ฌ โ€ซืชืื’ื™ื“ื™ืโ€ฌ โ€ซืขืโ€ฌ โ€ซื”ืชืงืฉืจื•ื™ื•ืชื™ื”โ€ฌ โ€ซื‘ืžืกื’ืจืชโ€ฌ โ€ซื”ืงื‘ื•ืฆื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืคื™ื ื ืกื™ื•ืชโ€ฌ โ€ซื”ืžื™ื“ื”โ€ฌ โ€ซื‘ืืžื•ืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืœืขืžื™ื“ืชโ€ฌ โ€ซื‘ืืฉืจโ€ฌ โ€ซื‘ื™ืื•ืจโ€ฌ โ€ซืจืื”โ€ฌ ,โ€ซื‘ื ืงืื™ื™ืโ€ฌ1.โ€ซื”ืžืื•ื—ื“ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืœื“ื•ื—ื•ืชโ€ฌ โ€ซื‘ืื•ืจโ€ฌ2:-โ€ซื”ื—ืฉื‘ื•ื ืื™ืชโ€ฌ โ€ซื”ืžื“ื™ื ื™ื•ืชโ€ฌ โ€ซืขื™ืงืจื™โ€ฌ โ€ซืโ€ฌ.โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซื”ื“ื•ื—ื•ืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืขืจื™ื›ื”โ€ฌ โ€ซืžืชื›ื•ื ืชโ€ฌโ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซืœโ€ฌ โ€ซื‘ื”ืชืืโ€ฌ โ€ซืขืจื•ื›ื™ืโ€ฌ โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซื”ื“ื•ื—ื•ืชโ€ฌโ€ซื‘ื™ื ืœืื•ืžื™โ€ฌ โ€ซื—ืฉื‘ื•ื ืื•ืชโ€ฌ โ€ซืชืงืŸโ€ฌ34-โ€ซ"ื“ื™ื•ื•ื—โ€ฌ โ€ซืขืจืšโ€ฌ โ€ซื ื™ื™ืจื•ืชโ€ฌ โ€ซืชืงื ื•ืชโ€ฌ โ€ซืฉืœโ€ฌ 'โ€ซื“โ€ฌ โ€ซืคืจืงโ€ฌ โ€ซืœืคื™โ€ฌ โ€ซื”ื’ื™ืœื•ื™โ€ฌ โ€ซืœื”ื•ืจืื•ืชโ€ฌ โ€ซื‘ื”ืชืืโ€ฌ โ€ซื•ื›ืŸโ€ฌ ,"โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซืœืชืงื•ืคื•ืชโ€ฌ โ€ซื›ืกืคื™โ€ฌ โ€ซื”ืชืฉ"ืœโ€ฌ ,)โ€ซื•ืžื™ื“ื™ื™ืโ€ฌ โ€ซืชืงื•ืคืชื™ื™ืโ€ฌ โ€ซ(ื“ื•ื—ื•ืชโ€ฌ-1970. โ€ซื”ื“ื•ื—ื•ืชโ€ฌ โ€ซื‘ืขืจื™ื›ืชโ€ฌ โ€ซื™ื•ืฉืžื”โ€ฌ โ€ซืืฉืจโ€ฌ โ€ซื”ื—ืฉื‘ื•ื ืื™ืชโ€ฌ โ€ซื”ืžื“ื™ื ื™ื•ืชโ€ฌโ€ซืœื–ื•โ€ฌ โ€ซืขืงื‘ื™ืชโ€ฌ โ€ซืžืื•ื—ื“ื™ืโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ :โ€ซืœื”ืœืŸโ€ฌ โ€ซื”ืืžื•ืจโ€ฌ โ€ซืœืžืขื˜โ€ฌ ,โ€ซื”ืžืื•ื—ื“ื™ืโ€ฌ โ€ซื”ืฉื ืชื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซื”ื“ื•ื—ื•ืชโ€ฌ โ€ซื‘ืขืจื™ื›ืชโ€ฌ โ€ซืฉื™ื•ืฉืžื”โ€ฌ 1.โ€ซืœืงื•ื—ื•ืชโ€ฌ โ€ซืขืโ€ฌ โ€ซืžื—ื•ื–ื™ืโ€ฌ โ€ซื”ื›ื ืกื•ืชโ€ฌ โ€ซื‘ื‘ืื•ืจโ€ฌ โ€ซื›ืžืคื•ืจื˜โ€ฌ2'โ€ซื“โ€ฌ1โ€ซืžืกืคืจโ€ฌ โ€ซื‘ื™ื ืœืื•ืžื™โ€ฌ โ€ซื›ืกืคื™โ€ฌ โ€ซื“ื™ื•ื•ื—โ€ฌ โ€ซืชืงืŸโ€ฌ โ€ซืฉืœโ€ฌ โ€ซืœืจืืฉื•ื ื”โ€ฌ โ€ซื™ื™ืฉื•ืโ€ฌ โ€ซื‘ื“ื‘ืจโ€ฌ15โ€“โ€ซื”ื›ื ืกื•ืชโ€ฌ โ€ซืขืโ€ฌ โ€ซืœืžืคืจืขโ€ฌ โ€ซื”ืชืงืŸโ€ฌ โ€ซื”ื•ืจืื•ืชโ€ฌ โ€ซืืชโ€ฌ โ€ซืœื™ื™ืฉืโ€ฌ โ€ซื‘ื—ืจื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ ,)"โ€ซ"ื”ืชืงืŸโ€ฌ โ€ซ(ืœื”ืœืŸโ€ฌ โ€ซืœืงื•ื—ื•ืชโ€ฌ โ€ซืขืโ€ฌ โ€ซืžื—ื•ื–ื™ืโ€ฌ .โ€ซื”ืฉื•ื•ืื”โ€ฌ โ€ซืžืกืคืจื™โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืžื—ื“ืฉโ€ฌ โ€ซื”ืฆื’ื”โ€ฌ โ€ซื•ืœืœืโ€ฌ โ€ซื”ืงืœื•ืชโ€ฌ โ€ซืœื™ื•ืโ€ฌ โ€ซืขื“โ€ฌ โ€ซืฉื™ื•ืฉืžื”โ€ฌ โ€ซื”ื—ืฉื‘ื•ื ืื™ืชโ€ฌ โ€ซื”ืžื“ื™ื ื™ื•ืชโ€ฌ โ€ซื‘ื“ื‘ืจโ€ฌ31,โ€ซื‘ื“ืฆืžื‘ืจโ€ฌ2017โ€ซื‘ื”ื›ื ืกื”โ€ฌ โ€ซื”ื”ื›ืจื”โ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌโ€“โ€ซืจืโ€ฌโ€ซื”โ€ฌ โ€ซืกืขื™ืคื™ืโ€ฌ'โ€ซื›ื•โ€ฌโ€ซื‘ื‘ื™ืื•ืจโ€ฌ2.โ€ซื”ืžืื•ื—ื“ื™ืโ€ฌ โ€ซื”ืฉื ืชื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืœื“ื•ื—ื•ืชโ€ฌ โ€ซืžื™ื•ืโ€ฌ โ€ซื”ื—ืœโ€ฌ โ€ซืฉืžื™ื•ืฉืžืชโ€ฌ โ€ซื”ื—ืฉื‘ื•ื ืื™ืชโ€ฌ โ€ซื”ืžื“ื™ื ื™ื•ืชโ€ฌ1,โ€ซื‘ื™ื ื•ืืจโ€ฌ2018โ€ซื”ื™ื ื”โ€ฌ โ€ซื‘ื”ื›ื ืกื”โ€ฌ โ€ซื”ื›ืจื”โ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ :โ€ซื›ื“ืœืงืžืŸโ€ฌ โ€ซืโ€ฌ.โ€ซื‘ื”ื›ื ืกื”โ€ฌ โ€ซื”ื›ืจื”โ€ฌ โ€ซืื•โ€ฌ โ€ซื‘ื ื›ืกโ€ฌ โ€ซื”ืฉืœื™ื˜ื”โ€ฌ โ€ซื›ืืฉืจโ€ฌ โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซื‘ืจื•ื•ื—โ€ฌ โ€ซืžื•ื›ืจื•ืชโ€ฌ โ€ซืœืงื•ื—ื•ืชโ€ฌ โ€ซืขืโ€ฌ โ€ซืžื—ื•ื–ื™ืโ€ฌ โ€ซื”ื›ื ืกื•ืชโ€ฌ ,โ€ซืœืชืงืŸโ€ฌ โ€ซื‘ื”ืชืืโ€ฌ โ€ซืœืœโ€ฌ โ€ซืžื•ืขื‘ืจื•ืชโ€ฌ โ€ซื‘ืฉื™ืจื•ืชโ€ฌโ€ซืœื”ืชืงื‘ืœโ€ฌ โ€ซืฉืฆืคื•ื™ื”โ€ฌ โ€ซื”ืชืžื•ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซืฉื•ื•ื™โ€ฌ โ€ซืœืคื™โ€ฌ โ€ซื•ืžื•ื›ืจืชโ€ฌ โ€ซื ืžื“ื“ืชโ€ฌ โ€ซื”ื›ื ืกื”โ€ฌ .โ€ซืงื•ื—โ€ฌ โ€ซื”ื›ื ืกื”โ€ฌ .)โ€ซืžืกื™ืโ€ฌ โ€ซ(ื›ื’ื•ืŸโ€ฌ โ€ซืฉืœื™ืฉื™ื™ืโ€ฌ โ€ซืฆื“ื“ื™ืโ€ฌ โ€ซืœื˜ื•ื‘ืชโ€ฌ โ€ซืฉื ื’ื‘ื•โ€ฌ โ€ซื”ืกื›ื•ืžื™ืโ€ฌ โ€ซื‘ื ื™ื›ื•ื™โ€ฌ ,โ€ซื”ื—ื•ื–ื”โ€ฌ โ€ซืœืชื ืื™โ€ฌ โ€ซื‘ื”ืชืืโ€ฌ โ€ซื”ื”ื›ื ืกื”โ€ฌ โ€ซื•ื›ืŸโ€ฌ ,โ€ซืœื—ื‘ืจื”โ€ฌ โ€ซื™ื–ืจืžื•โ€ฌ โ€ซื”ื›ืœื›ืœื™ื•ืชโ€ฌ โ€ซืฉื”ื”ื˜ื‘ื•ืชโ€ฌ โ€ซืฉืฆืคื•ื™โ€ฌ โ€ซืœืžื™ื“ื”โ€ฌ โ€ซืขื“โ€ฌ โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซื‘ืจื•ื•ื—โ€ฌ โ€ซืžื•ื›ืจืชโ€ฌ โ€ซืžื”ื™โ€ฌ โ€ซืœืžื“ื™ื“ื”โ€ฌ โ€ซื ื™ืชื ื•ืชโ€ฌ ,โ€ซืจืœื•ื•ื ื˜ื™โ€ฌ โ€ซืืโ€ฌ ,โ€ซื•ื”ืขืœื•ื™ื•ืชโ€ฌ.โ€ซืžื ื”โ€ฌ โ€ซืื•โ€ฌ โ€ซืขื™ืงืจื™โ€ฌ โ€ซื›ืกืคืงโ€ฌ โ€ซืคื•ืขืœืชโ€ฌ โ€ซื”ื™ืโ€ฌ โ€ซื”ืืโ€ฌ โ€ซื‘ื•ื—ื ืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ ,โ€ซืœืงื•ื—ื•ืชโ€ฌ โ€ซืขืโ€ฌ โ€ซืžื—ื•ื–ื™ืโ€ฌ โ€ซื”ื”ื›ื ืกื”โ€ฌ โ€ซืกื›ื•ืโ€ฌ โ€ซื‘ืงื‘ื™ืขืชโ€ฌ โ€ซื˜ืจืโ€ฌ โ€ซืฉื”ื•ื‘ื˜ื—โ€ฌ โ€ซื‘ืฉื™ืจื•ืชโ€ฌ โ€ซืื•โ€ฌ โ€ซื‘ืกื—ื•ืจื”โ€ฌ โ€ซืฉื•ืœื˜ืชโ€ฌ โ€ซื”ื™ืโ€ฌ โ€ซื›ืืฉืจโ€ฌ โ€ซืขื™ืงืจื™โ€ฌ โ€ซืกืคืงโ€ฌ โ€ซื”ื™ืโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ .โ€ซื‘ื—ื•ื–ื”โ€ฌ โ€ซื›ืกื•ื›ืŸโ€ฌ โ€ซื‘ืžืงืจื™ืโ€ฌ .โ€ซื”ืชืžื•ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื‘ืจื•ื˜ื•โ€ฌ โ€ซื‘ืกื›ื•ืโ€ฌ โ€ซื‘ื”ื›ื ืกื•ืชโ€ฌ โ€ซืžื›ื™ืจื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ ,โ€ซืืœื”โ€ฌ โ€ซื‘ืžืงืจื™ืโ€ฌ .โ€ซืœืœืงื•ื—โ€ฌ โ€ซื”ืขื‘ืจืชื•โ€ฌ โ€ซื›ืกื•โ€ฌ โ€ซืคื•ืขืœืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซื‘ื”ืโ€ฌโ€ซื”ืกื›ื•ืžื™ืโ€ฌ โ€ซื ื™ื›ื•ื™โ€ฌ โ€ซืœืื—ืจโ€ฌ ,โ€ซื ื˜ื•โ€ฌ โ€ซื‘ืกื›ื•ืโ€ฌ โ€ซื‘ื”ื›ื ืกื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืžื›ื™ืจื”โ€ฌ ,โ€ซื›ืŸโ€ฌ .โ€ซื”ืขื™ืงืจื™โ€ฌ โ€ซืœืกืคืงโ€ฌ โ€ซื”ืžื’ื™ืขื™ืโ€ฌ
  • 41.
    โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ .โ€ซื—โ€ฌโ€ซื‘ืข"ืžโ€ฌ โ€ซื ื•ืกืฃโ€ฌโ€ซืžื™ื“ืขโ€ฌ -- 9 โ€ซื‘ืื•ืจโ€ฌ2:-โ€ซืขื™ืงืจื™โ€ฌโ€ซื”ืžื“ื™ื ื™ื•ืชโ€ฌโ€ซื”ื—ืฉื‘ื•ื ืื™ืชโ€ฌ)โ€ซ(ื”ืžืฉืšโ€ฌ โ€ซื‘โ€ฌ.โ€ซืกื—ื•ืจื•ืชโ€ฌ โ€ซืžืžื›ื™ืจืชโ€ฌ โ€ซื”ื›ื ืกื•ืชโ€ฌ โ€ซื”ืฉืœื™ื˜ื”โ€ฌ โ€ซื”ืขื‘ืจืชโ€ฌ โ€ซืขืโ€ฌ ,โ€ซื–ืžืŸโ€ฌ โ€ซื‘ื ืงื•ื“ืชโ€ฌ โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซื‘ืจื•ื•ื—โ€ฌ โ€ซืžื•ื›ืจื•ืชโ€ฌ โ€ซืกื—ื•ืจื•ืชโ€ฌ โ€ซืžืžื›ื™ืจืชโ€ฌ โ€ซื”ื›ื ืกื•ืชโ€ฌ โ€ซื‘ื“ืจืšโ€ฌ .โ€ซืœืœืงื•ื—โ€ฌ โ€ซื”ื ืžื›ืจื•ืชโ€ฌ โ€ซื”ืกื—ื•ืจื•ืชโ€ฌ โ€ซืขืœโ€ฌโ€ซื”ืกื—ื•ืจื”โ€ฌ โ€ซืžืกื™ืจืชโ€ฌ โ€ซื‘ืžื•ืขื“โ€ฌ โ€ซืžื•ืขื‘ืจืชโ€ฌ โ€ซื”ืฉืœื™ื˜ื”โ€ฌ โ€ซื›ืœืœโ€ฌ .โ€ซืœืœืงื•ื—โ€ฌ โ€ซื’โ€ฌ.โ€ซืฉื™ืจื•ืชื™ืโ€ฌ โ€ซืžืžืชืŸโ€ฌ โ€ซื”ื›ื ืกื•ืชโ€ฌ โ€ซื•ืฆื•ืจืšโ€ฌ โ€ซืžืงื‘ืœโ€ฌ โ€ซื”ืœืงื•ื—โ€ฌ โ€ซื‘ื”โ€ฌ โ€ซื”ืชืงื•ืคื”โ€ฌ โ€ซืคื ื™โ€ฌ โ€ซืขืœโ€ฌ ,โ€ซื–ืžืŸโ€ฌ โ€ซืœืื•ืจืšโ€ฌ โ€ซืžื•ื›ืจื•ืชโ€ฌ โ€ซืฉื™ืจื•ืชื™ืโ€ฌ โ€ซืžืžืชืŸโ€ฌ โ€ซื”ื›ื ืกื•ืชโ€ฌ โ€ซืœืชืงื•ืคื•ืชโ€ฌ โ€ซื‘ื”ืชืืโ€ฌ โ€ซืžื•ื›ืจื•ืชโ€ฌ โ€ซื”ื”ื›ื ืกื•ืชโ€ฌ .โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซื‘ื™ืฆื•ืขื™โ€ฌ โ€ซื™ื“ื™โ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ืžื•ืคืงื•ืชโ€ฌ โ€ซื”ื”ื˜ื‘ื•ืชโ€ฌ โ€ซืืชโ€ฌ โ€ซืœืชื ืื™โ€ฌ โ€ซื‘ื”ืชืืโ€ฌ โ€ซืžืœืงื•ื—ื•ืชื™ื”โ€ฌ โ€ซืชืฉืœื•ืโ€ฌ โ€ซื’ื•ื‘ื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ .โ€ซื”ืฉื™ืจื•ืชื™ืโ€ฌ โ€ซืกื•ืคืงื•โ€ฌ โ€ซืฉื‘ื”ืŸโ€ฌ โ€ซื”ื“ื™ื•ื•ื—โ€ฌ โ€ซื™ื›ื•โ€ฌ โ€ซื”ืชืฉืœื•ืžื™ืโ€ฌ โ€ซื›ืืฉืจโ€ฌ ,โ€ซืกืคืฆื™ืคื™ื™ืโ€ฌ โ€ซื‘ื”ืกื›ืžื™ืโ€ฌ โ€ซืฉืกื•ื›ืžื•โ€ฌ โ€ซื”ืชืฉืœื•ืโ€ฌโ€ซืชืงื•ืคืชโ€ฌ โ€ซื˜ืจื•ืโ€ฌ โ€ซืœื”ื™ื•ืชโ€ฌ โ€ซืœื™ืโ€ฌ โ€ซืื•โ€ฌ โ€ซื‘ื ื›ืกโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืžื›ื™ืจื”โ€ฌ โ€ซื•ื‘ื”ืชืืโ€ฌ ,โ€ซื”ืฉื™ืจื•ืชโ€ฌ โ€ซืžืชืŸโ€ฌ โ€ซืชืงื•ืคืชโ€ฌ โ€ซืœืื—ืจโ€ฌ โ€ซืื•โ€ฌ โ€ซื”ืฉื™ืจื•ืชโ€ฌ โ€ซืžืชืŸโ€ฌ .โ€ซื”ืœืงื•ื—โ€ฌ โ€ซืขืโ€ฌ โ€ซื”ื—ื•ื–ื”โ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซื‘ื”ืชื—ื™ื™ื‘ื•ืชโ€ฌ โ€ซืžื›ื™ืจื”โ€ฌ โ€ซื›ืŸโ€ฌ โ€ซื•ืขืœโ€ฌ โ€ซื›ืกื•ื›ืŸโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืคื•ืขืœืชโ€ฌ โ€ซื•ืื—ื–ืงื”โ€ฌ โ€ซื ื™ื”ื•ืœโ€ฌ โ€ซืฉื™ืจื•ืชื™โ€ฌ โ€ซืœืžืชืŸโ€ฌ โ€ซืžื”ื—ื•ื–ื™ืโ€ฌ โ€ซื‘ื—ืœืงโ€ฌ โ€ซื ื™ื›โ€ฌ โ€ซืœืื—ืจโ€ฌ ,โ€ซื”ื—ื•ื–ื”โ€ฌ โ€ซืžื‘ื™ืฆื•ืขโ€ฌ โ€ซื”ืžืชืงื‘ืœืชโ€ฌ โ€ซื ื˜ื•โ€ฌ โ€ซืชืžื•ืจื”โ€ฌ โ€ซื‘ื’ื•ื‘ื”โ€ฌ โ€ซืืœื”โ€ฌ โ€ซื—ื•ื–ื™ืโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซื‘ื”ื›ื ืกื•ืชโ€ฌโ€ซื•ื™โ€ฌ .โ€ซื”ืขื™ืงืจื™โ€ฌ โ€ซืœืกืคืงโ€ฌ โ€ซื”ืžื’ื™ืขื™ืโ€ฌ โ€ซื”ืกื›ื•ืžื™ืโ€ฌ โ€ซื“โ€ฌ.โ€ซืžืฉืชื ื”โ€ฌ โ€ซืชืžื•ืจื”โ€ฌ โ€ซื”ืคืขืœืชโ€ฌ โ€ซื‘ืขืชโ€ฌ .โ€ซืœืงื•ื—โ€ฌ โ€ซืขืโ€ฌ โ€ซื—ื•ื–ื”โ€ฌ โ€ซืœื›ืœโ€ฌ โ€ซื‘ื ืคืจื“โ€ฌ โ€ซื”ืขืกืงื”โ€ฌ โ€ซืžื—ื™ืจโ€ฌ โ€ซืืชโ€ฌ โ€ซืœืงื‘ื•ืขโ€ฌ โ€ซื ื“ืจืฉืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซื‘ื”ืชื—ืฉื‘โ€ฌ ,โ€ซื‘ื—ื•ื–ื”โ€ฌ โ€ซืžืฉืชื ื”โ€ฌ โ€ซืชืžื•ืจื”โ€ฌ โ€ซื›ืœโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื”ืฉืคืขื”โ€ฌ โ€ซืืชโ€ฌ โ€ซืžืขืจื™ื›ื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ ,โ€ซื–ื”โ€ฌ โ€ซื“ืขืชโ€ฌ โ€ซืฉื™ืงื•ืœโ€ฌ ( โ€ซืฉื™ื ื•ื™ื™ืโ€ฌ ,โ€ซืงื ืกื•ืชโ€ฌ ,โ€ซื‘ื”ื ื—ื•ืชโ€ฌvariationsโ€ซื‘ืงื‘ื™ืขโ€ฌ .โ€ซื‘ืžื–ื•ืžืŸโ€ฌ โ€ซืฉืœืโ€ฌ โ€ซืชืžื•ืจื”โ€ฌ โ€ซื•ื›ืŸโ€ฌ โ€ซืชื‘ื™ืขื•ืชโ€ฌ ,)โ€ซืชโ€ฌ โ€ซื”ืกื‘ื™ืจโ€ฌ โ€ซ"ื”ืกื›ื•ืโ€ฌ โ€ซื‘ืฉื™ื˜ืชโ€ฌ โ€ซื›ืœืœโ€ฌ โ€ซื‘ื“ืจืšโ€ฌ โ€ซืžืฉืชืžืฉืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ ,โ€ซื”ืžืฉืชื ื”โ€ฌ โ€ซื”ืชืžื•ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื”ืฉืคืขื”โ€ฌ โ€ซื”ืกื‘ื™ืจโ€ฌ โ€ซืฉื”ื•ืโ€ฌ โ€ซื”ื™ื—ื™ื“โ€ฌ โ€ซื‘ืกื›ื•ืโ€ฌ โ€ซื‘ื”ืชื—ืฉื‘โ€ฌ โ€ซื ืงื‘ืขโ€ฌ โ€ซื”ืขืกืงื”โ€ฌ โ€ซืžื—ื™ืจโ€ฌ โ€ซืœืคื™ื”โ€ฌ ,โ€ซื‘ืชืงืŸโ€ฌ โ€ซื”ืžืฆื•ื™ื ืชโ€ฌ "โ€ซื‘ื™ื•ืชืจโ€ฌ โ€ซืชืžื•ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืกื›ื•ืžื™ืโ€ฌ โ€ซื›ื•ืœืœืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ . โ€ซื‘ื—ื•ื–ื”โ€ฌ โ€ซืืคืฉืจื™ื™ืโ€ฌ โ€ซืชืžื•ืจื”โ€ฌ โ€ซืกื›ื•ืžื™โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื‘ืชื—ื•ืโ€ฌ โ€ซื‘ื™ื•ืชืจโ€ฌ โ€ซื‘โ€ฌ โ€ซืžืฉืžืขื•ืชื™โ€ฌ โ€ซืฉื‘ื™ื˜ื•ืœโ€ฌ โ€ซื’ื‘ื•ื”ื”โ€ฌ โ€ซื‘ืจืžื”โ€ฌ โ€ซืฆืคื•ื™โ€ฌ โ€ซืืโ€ฌ โ€ซืจืงโ€ฌ ,โ€ซืžืฉืชื ื”โ€ฌโ€ซืœืโ€ฌ โ€ซืฉื”ื•ื›ืจื•โ€ฌ โ€ซื”ื”ื›ื ืกื•ืชโ€ฌ โ€ซืกื›ื•ืโ€ฌ .โ€ซืžื›ืŸโ€ฌ โ€ซืœืื—ืจโ€ฌ โ€ซืชืชื‘ืจืจโ€ฌ โ€ซื”ืชืžื•ืจื”โ€ฌ โ€ซืœื”ืฉืชื ื•ืชโ€ฌ โ€ซื”ืงืฉื•ืจื”โ€ฌ โ€ซื”ื•ื“ืื•ืชโ€ฌ โ€ซืื™โ€ฌ โ€ซื›ืืฉืจโ€ฌ โ€ซื™ืชืจื—ืฉโ€ฌ โ€ซื”โ€ฌ.โ€ซื—ื•ื–ื”โ€ฌ โ€ซื”ืฉื’ืชโ€ฌ โ€ซืขืœื•ื™ื•ืชโ€ฌ โ€ซืชื•ืกืคืชื™ื•ืชโ€ฌ โ€ซื‘ืขืœื•ื™ื•ืชโ€ฌ โ€ซื ื•ืฉืืชโ€ฌ โ€ซื”ื™ืโ€ฌ โ€ซืœืงื•ื—ื•ืชื™ื”โ€ฌ โ€ซืขืโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืžื”ื—ื•ื–ื™ืโ€ฌ โ€ซื—ืœืงโ€ฌ โ€ซื”ืฉื’ืชโ€ฌ โ€ซืขื‘ื•ืจโ€ฌ .)โ€ซืžื—ื™ื™ื‘ืชโ€ฌ โ€ซืžื›ื™ืจื”โ€ฌ โ€ซืขืกืงืชโ€ฌ โ€ซื‘ื‘ื™ืฆื•ืขโ€ฌ โ€ซื”ืžื•ืชื ื•ืชโ€ฌ โ€ซืžื•ื›ืจื ื™ืโ€ฌ โ€ซืขืžืœื•ืชโ€ฌ โ€ซ(ืœืžืฉืœโ€ฌ โ€ซื”ื—ื•ื–ื”โ€ฌ โ€ซืœื”ืฉื’ืชโ€ฌ โ€ซืืฉืจโ€ฌ โ€ซืขืœื•ื™ื•ืชโ€ฌโ€ซืืโ€ฌ โ€ซืœื”โ€ฌ โ€ซืžืชื”ื•ื•ืชโ€ฌ โ€ซื”ื™ื•โ€ฌ โ€ซื•ืฉืœืโ€ฌ โ€ซื”ืœืงื•ื—โ€ฌ โ€ซืขืโ€ฌ โ€ซื”ื—ื•ื–ื”โ€ฌ โ€ซืืชโ€ฌ โ€ซืœื”ืฉื™ื’โ€ฌ โ€ซืžื ืชโ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ืชื”ื•ื•โ€ฌ โ€ซื‘ืกื™ืกโ€ฌ โ€ซืขืœโ€ฌ โ€ซื•ืžื•ืคื—ืชื•ืชโ€ฌ โ€ซื›ื ื›ืกโ€ฌ โ€ซืžื•ื›ืจื•ืชโ€ฌ ,โ€ซืœื”ืฉื™ื‘ืŸโ€ฌ โ€ซืžืฆืคื”โ€ฌ โ€ซื•ืฉื”ื—ื‘ืจื”โ€ฌ โ€ซืžื•ืฉื’โ€ฌ โ€ซื”ื™ื”โ€ฌ โ€ซืœืโ€ฌ โ€ซื”ื—ื•ื–ื”โ€ฌ .โ€ซื”ืกืคืฆื™ืคื™โ€ฌ โ€ซื”ื—ื•ื–ื”โ€ฌ โ€ซื‘ืžืกื’ืจืชโ€ฌ โ€ซืฉืกื•ืคืงื•โ€ฌ โ€ซื”ืฉื™ืจื•ืชื™ืโ€ฌ โ€ซืžืชืŸโ€ฌ โ€ซืขืโ€ฌ โ€ซืขืงื‘ื™โ€ฌ โ€ซืฉื”ื•ืโ€ฌ โ€ซืฉื™ื˜ืชื™โ€ฌ .โ€ซื•โ€ฌโ€ซื‘ืืฉืจืื™โ€ฌ โ€ซื”ืžื‘ื•ืฆืขื•ืชโ€ฌ โ€ซืขืกืงืื•ืชโ€ฌ โ€ซืœืœืงื•ื—โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืžืขื ื™ืงื”โ€ฌ โ€ซืžื”ืขืกืงืื•ืชโ€ฌ โ€ซื‘ื—ืœืงโ€ฌ.โ€ซืžืฉื ื”โ€ฌ โ€ซืืจื•ื›ื”โ€ฌ โ€ซืœืชืงื•ืคื”โ€ฌ โ€ซืืฉืจืื™โ€ฌ โ€ซืชื ืื™โ€ฌ โ€ซืžืฉืœืโ€ฌ โ€ซืฉื”ื™ื”โ€ฌ โ€ซื”ืžื—ื™ืจโ€ฌ โ€ซืืชโ€ฌ โ€ซื”ืžืฉืงืฃโ€ฌ โ€ซื”ืกื›ื•ืโ€ฌ โ€ซืœืคื™โ€ฌ โ€ซื‘ื”ื›ื ืกื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืžื›ื™ืจื”โ€ฌ โ€ซืืœื•โ€ฌ โ€ซื‘ืžืงืจื™ืโ€ฌ โ€ซื”ื›ื ืกื•ืชโ€ฌ โ€ซื‘ืžืกื’ืจืชโ€ฌ โ€ซืžื•ื›ืจืชโ€ฌ โ€ซื•ื”ื™ืชืจื”โ€ฌ โ€ซื”ืฉื™ืจื•ืชโ€ฌ โ€ซืื•โ€ฌ โ€ซื”ืกื—ื•ืจื”โ€ฌ โ€ซืงื‘ืœืชโ€ฌ โ€ซื‘ืžื•ืขื“โ€ฌ โ€ซื‘ืžื–ื•ืžืŸโ€ฌ โ€ซื”ืœืงื•ื—โ€ฌ .โ€ซืžื™ืžื•ืŸโ€ฌ โ€ซืฆื•ื‘ืจืชโ€ฌ ,โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืžืกืคืงืชโ€ฌ โ€ซืื•ืชื•โ€ฌ โ€ซืขืชื™ื“ื™โ€ฌ โ€ซืฉื™ืจื•ืชโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซืืจื•ืšโ€ฌ โ€ซืœื–ืžืŸโ€ฌ โ€ซืžืงื“ืžื•ืชโ€ฌ โ€ซืงื‘ืœืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื‘ืžืงืจื™ืโ€ฌ โ€ซืจื™ื‘ื™ืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌโ€ซื”ื”ืชืงืฉืจื•ืชโ€ฌ โ€ซืชืงื•ืคืชโ€ฌ โ€ซืœืื•ืจืšโ€ฌ โ€ซื”ืžืงื“ืžื•ืชโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซืžื™ืžื•ืŸโ€ฌ โ€ซื‘ื”ื•ืฆืืชโ€ฌ โ€ซื•ืžื›ื™ืจื”โ€ฌ โ€ซืžื›ื™ืจื”โ€ฌ โ€ซื”ืžืงื“ืžื•ืชโ€ฌ โ€ซืžื™ืžื•ืฉโ€ฌ โ€ซืขืโ€ฌ .โ€ซืžืฉืžืขื•ืชื™โ€ฌ โ€ซืžื™ืžื•ืŸโ€ฌ โ€ซืจื›ื™ื‘โ€ฌ โ€ซื‘ื—ื•ื–ื”โ€ฌ โ€ซืงื™ื™ืโ€ฌ โ€ซื›ืืฉืจโ€ฌ โ€ซื•ื–ืืชโ€ฌ โ€ซื”ืฆืคื•ื™ื”โ€ฌ .โ€ซืžืฉื™ืจื•ืชื™ืโ€ฌ โ€ซืžื”ื”ื›ื ืกื•ืชโ€ฌ โ€ซื›ื—ืœืงโ€ฌ โ€ซืฉื ืฆื‘ืจื”โ€ฌ โ€ซื‘ืจื™ื‘ื™ืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ
  • 42.
    โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ .โ€ซื—โ€ฌโ€ซื‘ืข"ืžโ€ฌ โ€ซื ื•ืกืฃโ€ฌโ€ซืžื™ื“ืขโ€ฌ -- 10 โ€ซื‘ืื•ืจโ€ฌ2:-โ€ซื”ื—ืฉื‘ื•ื ืื™ืชโ€ฌ โ€ซื”ืžื“ื™ื ื™ื•ืชโ€ฌ โ€ซืขื™ืงืจื™โ€ฌ)โ€ซ(ื”ืžืฉืšโ€ฌ โ€ซื”ืชืงโ€ฌ โ€ซืคื™โ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ืืคืฉืจื™ืชโ€ฌ โ€ซื‘ื”ืงืœื”โ€ฌ โ€ซื‘ื—ืจื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌโ€ซื”ืืฉืจืื™โ€ฌ โ€ซืžืจื›ื™ื‘โ€ฌ โ€ซืืชโ€ฌ โ€ซืชืคืจื™ื“โ€ฌ โ€ซืœืโ€ฌ โ€ซื”ื™ืโ€ฌ โ€ซืœืคื™ื”โ€ฌ โ€ซืŸโ€ฌ โ€ซืœืกื›ื•ืโ€ฌ โ€ซื‘ื”ืชืืโ€ฌ โ€ซื‘ื”ื›ื ืกื”โ€ฌ โ€ซื•ืชื›ื™ืจโ€ฌ โ€ซืžืฉื ื”โ€ฌ โ€ซืงืฆืจื”โ€ฌ โ€ซืœืชืงื•ืคื”โ€ฌ โ€ซื”ื™ื ืŸโ€ฌ โ€ซื”ืืฉืจืื™โ€ฌ โ€ซืชื ืื™โ€ฌ โ€ซื‘ื”ืŸโ€ฌ โ€ซื‘ืขืกืงืื•ืชโ€ฌ โ€ซืื•โ€ฌ โ€ซื”ืกื—ื•ืจื”โ€ฌ โ€ซืงื‘ืœืชโ€ฌ โ€ซืžืžื•ืขื“โ€ฌ โ€ซื™ื•ืชืจโ€ฌ โ€ซืžืื•ื—ืจโ€ฌ โ€ซื‘ืžื•ืขื“โ€ฌ โ€ซืฉื™ืœืโ€ฌ โ€ซื”ืœืงื•ื—โ€ฌ โ€ซืืโ€ฌ โ€ซื’ืโ€ฌ โ€ซื‘ื”ืกื›ืโ€ฌ โ€ซืฉื ืงื‘ืขโ€ฌ โ€ซื”ืชืžื•ืจื”โ€ฌ โ€ซื”ืฉื™ืจื•ืชโ€ฌ. 2.โ€ซืคื™ื ื ืกื™ืโ€ฌ โ€ซืžื›ืฉื™ืจื™ืโ€ฌ โ€ซื›ืžืคื•ืจื˜โ€ฌโ€ซื‘ื‘ืื•ืจโ€ฌ2โ€ซื“โ€ฌ'2โ€ซืžืกืคืจโ€ฌ โ€ซื‘ื™ื ืœืื•ืžื™โ€ฌ โ€ซื›ืกืคื™โ€ฌ โ€ซื“ื™ื•ื•ื—โ€ฌ โ€ซืชืงืŸโ€ฌ โ€ซืฉืœโ€ฌ โ€ซืœืจืืฉื•ื ื”โ€ฌ โ€ซื™ื™ืฉื•ืโ€ฌ โ€ซื‘ื“ื‘ืจโ€ฌ9โ€“โ€ซืžื›ืฉื™ืจื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ(" :โ€ซืœื”ืœืŸโ€ฌโ€ซื”ืชืงืŸโ€ฌ",)โ€ซื”ื—ื‘ืจื”โ€ฌโ€ซืœืžืคืจืขโ€ฌ โ€ซื”ืชืงืŸโ€ฌ โ€ซื”ื•ืจืื•ืชโ€ฌ โ€ซืืชโ€ฌ โ€ซืœื™ื™ืฉืโ€ฌ โ€ซื‘ื—ืจื”โ€ฌโ€ซืœืจื‘ื•ืชโ€ฌโ€ซืžื—ื“ืฉโ€ฌ โ€ซื”ืฆื’ื”โ€ฌ โ€ซื”ืฉื•ื•ืโ€ฌ โ€ซืžืกืคืจื™โ€ฌ โ€ซืฉืœโ€ฌโ€ซื”โ€ฌ.:โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซืžื›ืฉื™ืจื™ืโ€ฌ โ€ซื‘ื“ื‘ืจโ€ฌ โ€ซื”ื—ื“ืฉื”โ€ฌ โ€ซื”ื—ืฉื‘ื•ื ืื™ืชโ€ฌ โ€ซื”ืžื“ื™ื ื™ื•ืชโ€ฌ โ€ซืœื”ืœืŸโ€ฌ โ€ซืโ€ฌ.โ€ซืคื™ื ื ืกื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ โ€ซื”ืชโ€ฌ โ€ซื‘ืชื—ื•ืœืชโ€ฌ โ€ซืคื™ื ื ืกื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌโ€ซื”ื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™ืโ€ฌ โ€ซืœืจืืฉื•ื ื”โ€ฌ โ€ซื”ื”ื›ืจื”โ€ฌ โ€ซื‘ืžื•ืขื“โ€ฌ โ€ซื ืžื“ื“ื™ืโ€ฌ โ€ซืงืŸโ€ฌ โ€ซืœืžืขื˜โ€ฌ ,โ€ซื”ืคื™ื ื ืกื™โ€ฌ โ€ซื”ื ื›ืกโ€ฌ โ€ซืฉืœโ€ฌ โ€ซืœืจื›ื™ืฉื”โ€ฌ โ€ซื‘ืžื™ืฉืจื™ืŸโ€ฌ โ€ซืœื™ื™ื—ืกโ€ฌ โ€ซืฉื ื™ืชืŸโ€ฌ โ€ซืขืกืงื”โ€ฌ โ€ซืขืœื•ื™ื•ืชโ€ฌ โ€ซื•ื‘ืชื•ืกืคืชโ€ฌ โ€ซืขืกืงื”โ€ฌ โ€ซืขืœื•ื™ื•ืชโ€ฌ โ€ซืœื’ื‘ื™ื•โ€ฌ ,โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซื ืžื“ื“โ€ฌ โ€ซืืฉืจโ€ฌ โ€ซืคื™ื ื ืกื™โ€ฌ โ€ซื ื›ืกโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื‘ืžืงืจื”โ€ฌ .โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืœืจื•ื•ื—โ€ฌ โ€ซื ื–ืงืคื•ืชโ€ฌ โ€ซื‘ื“ื•ื—ื•ืชื™ื”โ€ฌ โ€ซื”ื—ื•ื‘โ€ฌ โ€ซืžื›ืฉื™ืจื™โ€ฌ โ€ซืืชโ€ฌ โ€ซื•ืžื•ื“ื“ืชโ€ฌ โ€ซืžืกื•ื•ื’ืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌโ€ซื”ืงืจื™ื˜ืจื™ื•ื ื™ืโ€ฌ โ€ซื‘ืกื™ืกโ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ :โ€ซืœื”ืœืŸโ€ฌ (1)โ€ซื•ื›ืŸโ€ฌ ,โ€ซื”ืคื™ื ื ืกื™ืโ€ฌ โ€ซื”ื ื›ืกื™ืโ€ฌ โ€ซืœื ื™ื”ื•ืœโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืขืกืงื™โ€ฌ โ€ซื”ืžื•ื“ืœโ€ฌ (2).โ€ซื”ืคื™ื ื ืกื™โ€ฌ โ€ซื”ื ื›ืกโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื—ื•ื–ื™โ€ฌ โ€ซื”ืžื–ื•ืžื ื™ืโ€ฌ โ€ซืชื–ืจื™ืโ€ฌ โ€ซืžืืคื™ื™ื ื™โ€ฌ โ€ซื‘โ€ฌ.โ€ซื”ื•ื ื™ื™ืโ€ฌ โ€ซืžื›ืฉื™ืจื™ืโ€ฌ โ€ซื‘ืงืจื™ื˜ืจื™ื•ื ื™ืโ€ฌ โ€ซืขื•ืžื“ื™ืโ€ฌ โ€ซืื™ื ืโ€ฌ โ€ซื”ื•ื ื™ื™ืโ€ฌ โ€ซื‘ืžื›ืฉื™ืจื™ืโ€ฌ โ€ซื”ืฉืงืขื•ืชโ€ฌ โ€ซื”ืžื”ื•ื•ื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ โ€ซื‘ืฉโ€ฌ โ€ซื ืžื“ื“ื™ืโ€ฌ โ€ซื›ืŸโ€ฌ โ€ซื•ืขืœโ€ฌ โ€ซืœืขื™ืœโ€ฌ โ€ซื”ืืžื•ืจื™ืโ€ฌ.โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื•ื•ื™โ€ฌ ,โ€ซืœืจืืฉื•ื ื”โ€ฌ โ€ซื”ื”ื›ืจื”โ€ฌ โ€ซื‘ืžื•ืขื“โ€ฌ ,โ€ซืœืžืกื—ืจโ€ฌ โ€ซืžื•ื—ื–ืงื™ืโ€ฌ โ€ซืฉืื™ื ืโ€ฌ โ€ซื”ื•ื ื™ื™ืโ€ฌ โ€ซืžื›ืฉื™ืจื™ืโ€ฌ โ€ซืขืโ€ฌ โ€ซื‘ืงืฉืจโ€ฌโ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืขื•ืงื‘ื™ืโ€ฌ โ€ซืฉื™ื ื•ื™ื™ืโ€ฌ โ€ซืื—ืจโ€ฌ โ€ซื›ื•ืœืœโ€ฌ โ€ซื‘ืจื•ื•ื—โ€ฌ โ€ซืœื”ืฆื™ื’โ€ฌ ,โ€ซืœืฉื™ื ื•ื™โ€ฌ โ€ซื ื™ืชื ืชโ€ฌ โ€ซืฉืื™ื ื”โ€ฌ โ€ซื‘ื—ื™ืจื”โ€ฌ โ€ซืœื‘ืฆืขโ€ฌ โ€ซืจืฉืื™ืชโ€ฌ โ€ซืืœื”โ€ฌ โ€ซืฉื™ื ื•ื™ื™ืโ€ฌ .โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซื ืžื“ื“ื•ืชโ€ฌ โ€ซื”ื™ื•โ€ฌ โ€ซื›ืŸโ€ฌ โ€ซืื™ืœื•ืœืโ€ฌ โ€ซืืฉืจโ€ฌ โ€ซื”ื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซื™ื™ื–โ€ฌ โ€ซืœืโ€ฌ.โ€ซื”ื”ืฉืงืขื”โ€ฌ โ€ซื’ืจื™ืขืชโ€ฌ โ€ซื‘ืขืชโ€ฌ โ€ซืœืโ€ฌ โ€ซื’ืโ€ฌ โ€ซื‘ืขืชื™ื“โ€ฌ โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืœืจื•ื•ื—โ€ฌ โ€ซืงืคื•โ€ฌ โ€ซื’โ€ฌ.โ€ซืคื™ื ื ืกื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ โ€ซืขืจืšโ€ฌ โ€ซื™ืจื™ื“ืชโ€ฌ โ€ซืืฉืจโ€ฌ โ€ซืคื™ื ื ืกื™ืโ€ฌ โ€ซื—ื•ื‘โ€ฌ โ€ซืžื›ืฉื™ืจื™โ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซืœื”ืคืกื“โ€ฌ โ€ซื”ื”ืคืจืฉื”โ€ฌ โ€ซืืชโ€ฌ โ€ซื“ื™ื•ื•ื—โ€ฌ โ€ซืžื•ืขื“โ€ฌ โ€ซื‘ื›ืœโ€ฌ โ€ซื‘ื•ื—ื ืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ .โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซื ืžื“ื“ื™ืโ€ฌ โ€ซืื™ื ืโ€ฌ ;โ€ซืœื”ืคืกื“โ€ฌ โ€ซื‘ื”ืคืจืฉื”โ€ฌ โ€ซื”ื›ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืžืฆื‘ื™ืโ€ฌ โ€ซืฉื ื™โ€ฌ โ€ซื‘ื™ืŸโ€ฌ โ€ซืžื‘ื—ื™ื ื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ 1)โ€ซืžื›ืฉื™ืจื™โ€ฌโ€ซืžืื–โ€ฌ โ€ซืฉืœื”ืโ€ฌ โ€ซื”ืืฉืจืื™โ€ฌ โ€ซื‘ืื™ื›ื•ืชโ€ฌ โ€ซืžืฉืžืขื•ืชื™ืชโ€ฌ โ€ซื”ื™ื“ืจื“ืจื•ืชโ€ฌ โ€ซื—ืœื”โ€ฌ โ€ซืœืโ€ฌ โ€ซืืฉืจโ€ฌ โ€ซื—ื•ื‘โ€ฌ โ€ซื ืžื•ืšโ€ฌ โ€ซื”ืืฉืจืื™โ€ฌ โ€ซืกื™ื›ื•ืŸโ€ฌ โ€ซื‘ื”ืโ€ฌ โ€ซืžืงืจื™ืโ€ฌ โ€ซืื•โ€ฌ ,โ€ซืœืจืืฉื•ื ื”โ€ฌ โ€ซื”ื”ื›ืจื”โ€ฌ โ€ซืžื•ืขื“โ€ฌโ€“โ€ซืœื”ืคืกื“โ€ฌ โ€ซื”ื”ืคืจืฉื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื‘ืชืงื•ืคื”โ€ฌ โ€ซื—ื–ื•ื™ื™ืโ€ฌ โ€ซืืฉืจืื™โ€ฌ โ€ซื”ืคืกื“ื™โ€ฌ โ€ซื‘ื—ืฉื‘ื•ืŸโ€ฌ โ€ซืชื™ืงื—โ€ฌ โ€ซื–ื”โ€ฌ โ€ซื—ื•ื‘โ€ฌ โ€ซืžื›ืฉื™ืจโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซืฉืชื•ื›ืจโ€ฌ12 ;โ€ซืื•โ€ฌ ,โ€ซื”ื“ื™ื•ื•ื—โ€ฌ โ€ซืžื•ืขื“โ€ฌ โ€ซืœืื—ืจโ€ฌ โ€ซื—ื•ื“ืฉื™ืโ€ฌ 2)โ€ซืžืฉืžืขื•ืชโ€ฌ โ€ซื”ื™ื“ืจื“ืจื•ืชโ€ฌ โ€ซื—ืœื”โ€ฌ โ€ซืืฉืจโ€ฌ โ€ซื—ื•ื‘โ€ฌ โ€ซืžื›ืฉื™ืจื™โ€ฌโ€ซืžืื–โ€ฌ โ€ซืฉืœื”ืโ€ฌ โ€ซื”ืืฉืจืื™โ€ฌ โ€ซื‘ืื™ื›ื•ืชโ€ฌ โ€ซื™ืชโ€ฌ โ€ซื”ื”ืคืจืฉื”โ€ฌ ,โ€ซื ืžื•ืšโ€ฌ โ€ซืื™ื ื•โ€ฌ โ€ซื‘ื’ื™ื ืโ€ฌ โ€ซื”ืืฉืจืื™โ€ฌ โ€ซืกื™ื›ื•ืŸโ€ฌ โ€ซื•ืืฉืจโ€ฌ โ€ซื‘ื”ืโ€ฌ โ€ซืœืจืืฉื•ื ื”โ€ฌ โ€ซื”ื”ื›ืจื”โ€ฌ โ€ซืžื•ืขื“โ€ฌ โ€ซื”ื—ื–ื•ื™ื™ืโ€ฌ โ€ซืืฉืจืื™โ€ฌ โ€ซื”ืคืกื“ื™โ€ฌ โ€ซื‘ื—ืฉื‘ื•ืŸโ€ฌ โ€ซืชื‘ื™ืโ€ฌ โ€ซืฉืชื•ื›ืจโ€ฌ โ€ซืœื”ืคืกื“โ€ฌ-โ€ซื—ื™ื™โ€ฌ โ€ซืชืงื•ืคืชโ€ฌ โ€ซื™ืชืจืชโ€ฌ โ€ซืœืื•ืจืšโ€ฌ โ€ซืฉืกื™ื›ื•ืŸโ€ฌ โ€ซืžื ื™ื—ื”โ€ฌ โ€ซื”ื™ืโ€ฌ โ€ซืœืคื™ื”โ€ฌ โ€ซื‘ืชืงืŸโ€ฌ โ€ซืฉื ืงื‘ืขื”โ€ฌ โ€ซื”ื”ืงืœื”โ€ฌ โ€ซืืชโ€ฌ โ€ซืžื™ื™ืฉืžืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ .โ€ซื”ืžื›ืฉื™ืจโ€ฌ โ€ซื‘ืื•ืคืŸโ€ฌ โ€ซืขืœื”โ€ฌ โ€ซืœืโ€ฌ โ€ซื—ื•ื‘โ€ฌ โ€ซืžื›ืฉื™ืจโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืืฉืจืื™โ€ฌโ€ซืืโ€ฌ โ€ซืœืจืืฉื•ื ื”โ€ฌ โ€ซื”ื”ื›ืจื”โ€ฌ โ€ซืžืžื•ืขื“โ€ฌ โ€ซืžืฉืžืขื•ืชื™โ€ฌ โ€ซื›ืืฉืจโ€ฌ โ€ซืœืžืฉืœโ€ฌ ,โ€ซื ืžื•ืšโ€ฌ โ€ซืืฉืจืื™โ€ฌ โ€ซืกื™ื›ื•ืŸโ€ฌ โ€ซื‘ืขืœโ€ฌ โ€ซื”ื™ื ื•โ€ฌ โ€ซื”ืžื›ืฉื™ืจโ€ฌ โ€ซื›ื™โ€ฌ โ€ซื”ื“ื™ื•ื•ื—โ€ฌ โ€ซื‘ืžื•ืขื“โ€ฌ โ€ซื ืงื‘ืขโ€ฌ ."โ€ซื”ืฉืงืขื”โ€ฌ โ€ซ"ื“ืจื’ืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื—ื™ืฆื•ื ื™โ€ฌ โ€ซื“ื™ืจื•ื’โ€ฌ โ€ซื‘ืขืœโ€ฌ โ€ซื”ื™ื ื•โ€ฌ โ€ซื”ืžื›ืฉื™ืจโ€ฌ
  • 43.
    โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ .โ€ซื—โ€ฌโ€ซื‘ืข"ืžโ€ฌ โ€ซื ื•ืกืฃโ€ฌโ€ซืžื™ื“ืขโ€ฌ -- 11 โ€ซื‘ืื•ืจโ€ฌ2:-โ€ซื”ื—ืฉื‘ื•ื ืื™ืชโ€ฌ โ€ซื”ืžื“ื™ื ื™ื•ืชโ€ฌ โ€ซืขื™ืงืจื™โ€ฌ)โ€ซ(ื”ืžืฉืšโ€ฌ โ€ซืื•โ€ฌ โ€ซืœืจื•ื•ื—โ€ฌ โ€ซืชื™ื–ืงืฃโ€ฌ โ€ซืžื•ืคื—ืชืชโ€ฌ โ€ซืขืœื•ืชโ€ฌ โ€ซืœืคื™โ€ฌ โ€ซื”ื ืžื“ื“ื™ืโ€ฌ โ€ซื—ื•ื‘โ€ฌ โ€ซืžื›ืฉื™ืจื™โ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซื”ืขืจืšโ€ฌ โ€ซื™ืจื™ื“ืชโ€ฌโ€ซื›ื ื’ื“โ€ฌ โ€ซื”ืคืกื“โ€ฌ โ€ซืชื™ื–ืงืฃโ€ฌ โ€ซืื—ืจโ€ฌ โ€ซื›ื•ืœืœโ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซื”ื ืžื“ื“ื™ืโ€ฌ โ€ซื—ื•ื‘โ€ฌ โ€ซืžื›ืฉื™ืจื™โ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซื”ืขืจืšโ€ฌ โ€ซื™ืจื™ื“ืชโ€ฌ โ€ซื•ืื™ืœื•โ€ฌ โ€ซื”ืคืจืฉื”โ€ฌ .โ€ซื”ื›ืกืคื™โ€ฌ โ€ซื”ืžืฆื‘โ€ฌ โ€ซืขืœโ€ฌ โ€ซื‘ื“ื•ื—โ€ฌ โ€ซื”ืคื™ื ื ืกื™โ€ฌ โ€ซื”ื ื›ืกโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื‘ืกืคืจื™ืโ€ฌ โ€ซื”ืขืจืšโ€ฌ โ€ซืืชโ€ฌ โ€ซืชืงื˜ื™ืŸโ€ฌ โ€ซื•ืœืโ€ฌ โ€ซื”ื•ืŸโ€ฌ โ€ซืงืจืŸโ€ฌ โ€ซื›ื ื’ื“โ€ฌ โ€ซืœื™ื™ืฉืโ€ฌ โ€ซืจืฉืื™ืชโ€ฌ โ€ซื”ื™ืโ€ฌ โ€ซื‘ื’ื™ื ืโ€ฌ ,โ€ซืœืงื•ื—ื•ืชโ€ฌ โ€ซื›ื’ื•ืŸโ€ฌ โ€ซืงืฆืจื•ืชโ€ฌ โ€ซืืฉืจืื™โ€ฌ โ€ซืชืงื•ืคื•ืชโ€ฌ โ€ซื‘ืขืœื™โ€ฌ โ€ซืคื™ื ื ืกื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ โ€ซืœื—ื‘ืจื”โ€ฌ โ€ซื”ื”ืงืœื”โ€ฌ โ€ซืืชโ€ฌโ€ซืœื”ืคืกื“ื™โ€ฌ โ€ซื”ืฉื•ื•ื”โ€ฌ โ€ซื‘ืกื›ื•ืโ€ฌ โ€ซืœื”ืคืกื“โ€ฌ โ€ซื”ื”ืคืจืฉื”โ€ฌ โ€ซืืชโ€ฌ โ€ซืชืžื“ื•ื“โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืงืจื™โ€ฌ ,โ€ซื‘ืžื•ื“ืœโ€ฌ โ€ซืฉื ืงื‘ืขื”โ€ฌ โ€ซืคื™ื ื ืกื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ โ€ซืœื’ื‘ื™โ€ฌ โ€ซื”ื”ืงืœื”โ€ฌ โ€ซืืชโ€ฌ โ€ซืœื™ื™ืฉืโ€ฌ โ€ซื‘ื—ืจื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ .โ€ซื”ืžื›ืฉื™ืจโ€ฌ โ€ซื—ื™ื™โ€ฌ โ€ซื›ืœโ€ฌ โ€ซืœืื•ืจืšโ€ฌ โ€ซื—ื–ื•ื™ื™ืโ€ฌ โ€ซืืฉืจืื™โ€ฌ .โ€ซืืœื”โ€ฌ 3.โ€ซืคื™ื ื ืกื™ื•ืชโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซื”ืชืงืŸโ€ฌ โ€ซืฉื‘ืชื—ื•ืœืชโ€ฌ โ€ซื”ืคื™ื ื ืกื™ื•ืชโ€ฌ โ€ซื”ื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ โ€ซืืชโ€ฌ โ€ซืžื•ื“ื“ืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ ,โ€ซืœืจืืฉื•ื ื”โ€ฌ โ€ซื”ื”ื›ืจื”โ€ฌ โ€ซื‘ืžื•ืขื“โ€ฌ โ€ซื”ื•ื’ืŸโ€ฌโ€ซื•ื–ืืชโ€ฌ ,โ€ซื”ืคื™ื ื ืกื™ืชโ€ฌ โ€ซื”ื”ืชื—ื™ื™ื‘ื•ืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซืœื”ื ืคืงื”โ€ฌ โ€ซื‘ืžื™ืฉืจื™ืŸโ€ฌ โ€ซืœื™ื™ื—ืกโ€ฌ โ€ซืฉื ื™ืชืŸโ€ฌ โ€ซืขืกืงื”โ€ฌ โ€ซืขืœื•ื™ื•ืชโ€ฌ โ€ซื‘ื ื™ื›ื•ื™โ€ฌ โ€ซืœื’ื‘ื™ื”โ€ฌ ,โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซื ืžื“ื“ืชโ€ฌ โ€ซืืฉืจโ€ฌ โ€ซืคื™ื ื ืกื™ืชโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื‘ืžืงืจื”โ€ฌ โ€ซืœืžืขื˜โ€ฌ .โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืœืจื•ื•ื—โ€ฌ โ€ซื ื–ืงืคื•ืชโ€ฌ โ€ซืขืกืงื”โ€ฌ โ€ซืขืœื•ื™ื•ืชโ€ฌ โ€ซืื•โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซื›ื ืžื“ื“ืชโ€ฌ โ€ซืคื™ื ื ืกื™ืชโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ืชโ€ฌ ,โ€ซื™ื™ืขื“ื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืœืจืืฉื•ื ื”โ€ฌ โ€ซื”ื”ื›ืจื”โ€ฌ โ€ซื‘ืžื•ืขื“โ€ฌ โ€ซื‘ืกื™ื›ื•ืŸโ€ฌ โ€ซืœืฉื™ื ื•ื™ื™ืโ€ฌ โ€ซืœื™ื™ื—ืกืโ€ฌ โ€ซืฉื ื™ืชืŸโ€ฌ โ€ซื”ืคื™ื ื ืกื™ืชโ€ฌ โ€ซื”ื”ืชื—ื™ื™ื‘ื•ืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซืฉื™ื ื•ื™ื™ืโ€ฌ .โ€ซื”ืคืกื“โ€ฌ โ€ซืื—ืจโ€ฌ โ€ซื›ื•ืœืœโ€ฌ โ€ซื‘ืจื•ื•ื—โ€ฌ โ€ซืžื•ืฆื’ื™ืโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืืฉืจืื™โ€ฌ. โ€ซื”ืคื™ื ื ืกื™ื•โ€ฌ โ€ซื”ื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ โ€ซื›ืœโ€ฌ โ€ซืืชโ€ฌ โ€ซืžื•ื“ื“ืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ ,โ€ซื”ืจืืฉื•ื ื™ืชโ€ฌ โ€ซื”ื”ื›ืจื”โ€ฌ โ€ซืœืื—ืจโ€ฌโ€ซื”ืขืœื•ืชโ€ฌ โ€ซืฉื™ื˜ืชโ€ฌ โ€ซืœืคื™โ€ฌ โ€ซืชโ€ฌ :โ€ซืœโ€ฌ โ€ซืคืจื˜โ€ฌ ,โ€ซื”ืžื•ืคื—ืชืชโ€ฌ )โ€ซ(ืโ€ฌ;โ€ซื ื’ื–ืจื™ืโ€ฌ โ€ซื›ื’ื•ืŸโ€ฌ โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซืคื™ื ื ืกื™ื•ืชโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ )โ€ซ(ื‘โ€ฌโ€ซืื•โ€ฌ โ€ซืœื’ืจื™ืขื”โ€ฌ โ€ซื›ืฉื™ืจื”โ€ฌ โ€ซืื™ื ื”โ€ฌ โ€ซืคื™ื ื ืกื™โ€ฌ โ€ซื ื›ืกโ€ฌ โ€ซื”ืขื‘ืจืชโ€ฌ โ€ซื›ืืฉืจโ€ฌ โ€ซืฉื ื•ืฆืจื•ืชโ€ฌ โ€ซืคื™ื ื ืกื™ื•ืชโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ ;โ€ซื—ืœื”โ€ฌ โ€ซื”ื ืžืฉื›ืชโ€ฌ โ€ซื”ืžืขื•ืจื‘ื•ืชโ€ฌ โ€ซื’ื™ืฉืชโ€ฌ โ€ซื›ืืฉืจโ€ฌ )โ€ซ(ื’โ€ฌ;โ€ซืคื™ื ื ืกื™ืชโ€ฌ โ€ซืขืจื‘ื•ืชโ€ฌ โ€ซื—ื•ื–ื™โ€ฌ )โ€ซ(ื“โ€ฌโ€ซื‘ืฉโ€ฌ โ€ซื”ืœื•ื•ืื”โ€ฌ โ€ซืœืžืชืŸโ€ฌ โ€ซืžื—ื•ื™ื‘ื•ื™ื•ืชโ€ฌ;โ€ซื”ืฉื•ืงโ€ฌ โ€ซืจื™ื‘ื™ืชโ€ฌ โ€ซืžืฉื™ืขื•ืจโ€ฌ โ€ซื”ื ืžื•ืšโ€ฌ โ€ซืจื™ื‘ื™ืชโ€ฌ โ€ซื™ืขื•ืจโ€ฌ )โ€ซ(ื”โ€ฌโ€ซื‘ื™ื ืœืื•ืžื™โ€ฌ โ€ซื›ืกืคื™โ€ฌ โ€ซื“ื™ื•ื•ื—โ€ฌ โ€ซืฉืชืงืŸโ€ฌ โ€ซืขืกืงื™ืโ€ฌ โ€ซื‘ืฆื™ืจื•ืฃโ€ฌ โ€ซืจื•ื›ืฉโ€ฌ โ€ซื™ื“ื™โ€ฌ โ€ซืขืœโ€ฌ โ€ซืฉื”ื•ื›ืจื”โ€ฌ โ€ซืžื•ืชื ื™ืชโ€ฌ โ€ซืชืžื•ืจื”โ€ฌ3โ€ซื—ืœโ€ฌ .โ€ซืขืœื™ื”โ€ฌ 4.โ€ซืคื™ื ื ืกื™ื•ืชโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ โ€ซื’ืจื™ืขืชโ€ฌ โ€ซืžืกื•ืœืงืชโ€ฌ โ€ซื”ื™ืโ€ฌ ,โ€ซื›ืืฉืจโ€ฌ โ€ซื•ืจืงโ€ฌ โ€ซื›ืืฉืจโ€ฌ โ€ซืคื™ื ื ืกื™ืชโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ืชโ€ฌ โ€ซื’ื•ืจืขืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌโ€“โ€ซื”ืžื—ื•ื™ื‘ื•ืชโ€ฌ โ€ซื›ืืฉืจโ€ฌ ,โ€ซื“ื”ื™ื™ื ื•โ€ฌ โ€ซืื•โ€ฌ โ€ซื ืคืจืขืชโ€ฌ โ€ซื‘ื—ื•ื–ื”โ€ฌ โ€ซืฉื”ื•ื’ื“ืจื”โ€ฌ.โ€ซืคื•ืงืขืชโ€ฌ โ€ซืื•โ€ฌ โ€ซืžื‘ื•ื˜ืœืชโ€ฌ ,โ€ซื‘ืžื–ื•ืžืŸโ€ฌ โ€ซืชืฉืœื•ืโ€ฌ โ€ซื™ื“ื™โ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ื”ืชื—ื™ื™ื‘ื•ืชโ€ฌ โ€ซืืชโ€ฌ โ€ซืคื•ืจืขโ€ฌ โ€ซื”ื—ื™ื™ื‘โ€ฌ โ€ซื›ืืฉืจโ€ฌ โ€ซืžืกื•ืœืงืชโ€ฌ โ€ซืคื™ื ื ืกื™ืชโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ืชโ€ฌ .โ€ซืžื”ื”ืชื—ื™ื™ื‘ื•ืชโ€ฌ โ€ซืžืฉืคื˜ื™ืชโ€ฌ โ€ซืžืฉื•ื—ืจืจโ€ฌ โ€ซืื•โ€ฌ ,โ€ซืฉื™ืจื•ืชื™ืโ€ฌ โ€ซืื•โ€ฌ โ€ซื‘ืกื—ื•ืจื•ืชโ€ฌ ,โ€ซืื—ืจื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซื‘ื ื›ืกื™ืโ€ฌ โ€ซืชื ืื™โ€ฌ โ€ซื”ืืโ€ฌ โ€ซื‘ื•ื—ื ืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ ,โ€ซืงื™ื™ืžืชโ€ฌ โ€ซืคื™ื ื ืกื™ืชโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ืชโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซืชื ืื™ืโ€ฌ โ€ซืฉื™ื ื•ื™โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื‘ืžืงืจื”โ€ฌ โ€ซืžื”ื•ืชื™โ€ฌ โ€ซืฉื•ื ื™ืโ€ฌ โ€ซื”ื”ืชื—ื™ื™ื‘ื•ืชโ€ฌ.โ€ซื”ืงื™ื™ืžื™ืโ€ฌ โ€ซืžื”ืชื ืื™ืโ€ฌ โ€ซืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื›ื’ืจื™ืขื”โ€ฌ โ€ซืžื˜ื•ืคืœโ€ฌ โ€ซื”ืฉื™ื ื•ื™โ€ฌ ,โ€ซืงื™ื™ืžืชโ€ฌ โ€ซืคื™ื ื ืกื™ืชโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ืชโ€ฌ โ€ซื‘ืชื ืื™โ€ฌ โ€ซืžื”ื•ืชื™โ€ฌ โ€ซืฉื™ื ื•ื™โ€ฌ โ€ซื ืขืฉื”โ€ฌ โ€ซื›ืืฉืจโ€ฌ โ€ซื”ื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ โ€ซืฉืชื™โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื™ืชืจื”โ€ฌ โ€ซื‘ื™ืŸโ€ฌ โ€ซื”ื”ืคืจืฉโ€ฌ .โ€ซื—ื“ืฉื”โ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื•ื”ื›ืจื”โ€ฌ โ€ซื”ืžืงื•ืจื™ืชโ€ฌ โ€ซื”ื”ืชื—ื™ื™ื‘ื•ืชโ€ฌ .โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืœืจื•ื•ื—โ€ฌ โ€ซื ื–ืงืฃโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซื‘ื“ื•ื—ื•ืชโ€ฌ โ€ซื”ื "ืœโ€ฌ โ€ซืœืขื“ื›ืŸโ€ฌ โ€ซื ื“ืจืฉืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ ,โ€ซืžื”ื•ืชื™โ€ฌ โ€ซืื™ื ื•โ€ฌ โ€ซื”ืฉื™ื ื•ื™โ€ฌ โ€ซื‘ื•โ€ฌ โ€ซื‘ืžืงืจื”โ€ฌโ€ซืืชโ€ฌ โ€ซืœื”ื•ื•ืŸโ€ฌ โ€ซืงืจื™โ€ฌ ,โ€ซื”ื”ืชื—ื™ื™ื‘ื•ืชโ€ฌ โ€ซืกื›ื•ืโ€ฌ โ€ซืืชโ€ฌ โ€ซื™ื™ื–ืงืคื•โ€ฌ โ€ซื”ื”ืคืจืฉื™ืโ€ฌ โ€ซื›ืืฉืจโ€ฌ ,โ€ซื”ืžืงื•ืจื™ืชโ€ฌ โ€ซื”ืืคืงื˜ื™ื‘ื™ืชโ€ฌ โ€ซื”ืจื™ื‘ื™ืชโ€ฌ โ€ซื‘ืฉื™ืขื•ืจโ€ฌ โ€ซื”ื—ื“ืฉื™ืโ€ฌ โ€ซื”ืžื–ื•ืžื ื™ืโ€ฌ โ€ซืชื–ืจื™ืžื™โ€ฌ .โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืœืจื•ื•ื—โ€ฌ โ€ซื‘ื—ืฉื‘ื•ืŸโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืžื‘ื™ืื”โ€ฌ ,โ€ซืงื™ื™ืžืชโ€ฌ โ€ซื”ืชื—ื™ื™ื‘ื•ืชโ€ฌ โ€ซื‘ืชื ืื™โ€ฌ โ€ซืžื”ื•ืชื™โ€ฌ โ€ซื‘ืฉื™ื ื•ื™โ€ฌ โ€ซืžื“ื•ื‘ืจโ€ฌ โ€ซื”ืืโ€ฌ โ€ซื”ื‘ื—ื™ื ื”โ€ฌ โ€ซื‘ืขืชโ€ฌ .โ€ซื•ื›ืžื•ืชื™ื™ืโ€ฌ โ€ซืื™ื›ื•ืชื™ื™ืโ€ฌ โ€ซืฉื™ืงื•ืœื™ืโ€ฌ
  • 44.
    โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ .โ€ซื—โ€ฌโ€ซื‘ืข"ืžโ€ฌ โ€ซื ื•ืกืฃโ€ฌโ€ซืžื™ื“ืขโ€ฌ -- 12 โ€ซื‘ืื•ืจโ€ฌ2:-โ€ซืขื™ืงืจื™โ€ฌโ€ซื”ื—ืฉื‘ื•ื ืื™ืชโ€ฌ โ€ซื”ืžื“ื™ื ื™ื•ืชโ€ฌ)โ€ซ(ื”ืžืฉืšโ€ฌ 5.โ€ซืคื™ื ื ืกื™ืโ€ฌ โ€ซืžื›ืฉื™ืจื™ืโ€ฌ โ€ซืงื™ื–ื•ื–โ€ฌ โ€ซืืโ€ฌ โ€ซื”ื›ืกืคื™โ€ฌ โ€ซื”ืžืฆื‘โ€ฌ โ€ซืขืœโ€ฌ โ€ซื‘ื“ื•ื—โ€ฌ โ€ซืžื•ืฆื’โ€ฌ โ€ซื ื˜ื•โ€ฌ โ€ซื•ื”ืกื›ื•ืโ€ฌ โ€ซืžืงื•ื–ื–ื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ื•ืชโ€ฌ โ€ซื•ื”ืชื—ื™ื™ื‘ื•ื™ื•ืชโ€ฌ โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ โ€ซืืชโ€ฌ โ€ซืœืกืœืงโ€ฌ โ€ซื›ื•ื•ื ื”โ€ฌ โ€ซืงื™ื™ืžืชโ€ฌ โ€ซื•ื›ืŸโ€ฌ ,โ€ซืฉื”ื•ื›ืจื•โ€ฌ โ€ซื”ืกื›ื•ืžื™ืโ€ฌ โ€ซืืชโ€ฌ โ€ซืœืงื–ื–โ€ฌ โ€ซืžืฉืคื˜ื™ืชโ€ฌ โ€ซืœืื›ื™ืคื”โ€ฌ โ€ซืฉื ื™ืชื ืชโ€ฌ โ€ซื–ื›ื•ืชโ€ฌ โ€ซืงื™ื™ืžืชโ€ฌ .โ€ซื‘ืžืงื‘ื™ืœโ€ฌ โ€ซื”ื”ืชื—ื™ื™ื‘ื•ืชโ€ฌ โ€ซืืชโ€ฌ โ€ซื•ืœืกืœืงโ€ฌ โ€ซื”ื ื›ืกโ€ฌ โ€ซืืชโ€ฌ โ€ซืœืžืžืฉโ€ฌ โ€ซืื•โ€ฌ โ€ซื ื˜ื•โ€ฌ โ€ซื‘ืกื™ืกโ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ื”ืชื—ื™ื™ื‘ื•ืชโ€ฌ โ€ซื•ืืชโ€ฌ โ€ซื”ื ื›ืกโ€ฌ โ€ซืœื”ื™โ€ฌ โ€ซื—ื™ื™ื‘ืชโ€ฌ โ€ซืœืงื–ื–โ€ฌ โ€ซื”ื–ื›ื•ืชโ€ฌโ€ซื”ืฆื“ื“ื™ืโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืจื’ื™ืœโ€ฌ โ€ซื”ืขืกืงื™ืโ€ฌ โ€ซื‘ืžื”ืœืšโ€ฌ โ€ซืจืงโ€ฌ โ€ซืœืโ€ฌ โ€ซืžืฉืคื˜ื™ืชโ€ฌ โ€ซืœืื›ื™ืคื”โ€ฌ โ€ซื ื™ืชื ืชโ€ฌ โ€ซื•ืชโ€ฌ โ€ซืฉื”ื–ื›ื•ืชโ€ฌ โ€ซืžื ืชโ€ฌ โ€ซืขืœโ€ฌ .โ€ซื”ืฆื“ื“ื™ืโ€ฌ โ€ซืื—ื“โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืคื™ืจืขื•ืŸโ€ฌ โ€ซื—ื“ืœื•ืชโ€ฌ โ€ซืื•โ€ฌ โ€ซืจื’ืœโ€ฌ โ€ซืคืฉื™ื˜ืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื‘ืžืงืจื”โ€ฌ โ€ซื’ืโ€ฌ โ€ซืืœืโ€ฌ โ€ซืœื—ื•ื–ื”โ€ฌ โ€ซื–ืžืŸโ€ฌ โ€ซืคืจืงื™โ€ฌ โ€ซืฉื™ื”ื™ื•โ€ฌ โ€ซืื•โ€ฌ โ€ซืขืชื™ื“ื™โ€ฌ โ€ซื‘ืื™ืจื•ืขโ€ฌ โ€ซืชืœื•ื™ื”โ€ฌ โ€ซืชื”ื™ื”โ€ฌ โ€ซืฉื”ื™ืโ€ฌ โ€ซืืกื•ืจโ€ฌ ,โ€ซืžื™ื™ื“ื™โ€ฌ โ€ซื‘ืื•ืคืŸโ€ฌ โ€ซืงื™ื™ืžืชโ€ฌ โ€ซืชื”ื™ื”โ€ฌ โ€ซืœืงื–ื–โ€ฌ โ€ซืฉื™ื’ืจืžโ€ฌ โ€ซืื™ืจื•ืขื™ืโ€ฌ โ€ซืฉื™ื”ื™ื•โ€ฌ โ€ซืื•โ€ฌ ,โ€ซืชื—ื•ืœโ€ฌ โ€ซืœืโ€ฌ โ€ซื”ื™ืโ€ฌ โ€ซืฉื‘ื”ืโ€ฌ.โ€ซืœืคืงื™ืขืชื”โ€ฌ โ€ซื•โ€ฌ 6.)โ€ซ(ื”ื’ื ื”โ€ฌ โ€ซื’ื™ื“ื•ืจโ€ฌ โ€ซืœืฆื•ืจื›ื™โ€ฌ โ€ซื ื’ื–ืจื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซืžื›ืฉื™ืจื™ืโ€ฌ ( โ€ซืืงื“ืžื”โ€ฌ โ€ซื—ื•ื–ื™โ€ฌ โ€ซื›ื’ื•ืŸโ€ฌ โ€ซื ื’ื–ืจื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซื‘ืžื›ืฉื™ืจื™ืโ€ฌ โ€ซื”ืชืงืฉืจื•ื™ื•ืชโ€ฌ โ€ซืœืขืชื™ืโ€ฌ โ€ซืžื‘ืฆืขืชโ€ฌ โ€ซื”ืงื‘ื•ืฆื”โ€ฌForward) ( โ€ซืจื™ื‘ื™ืชโ€ฌ โ€ซืฉื™ืขื•ืจื™โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื—ืœืคื”โ€ฌ โ€ซื•ืขืกืงืื•ืชโ€ฌ โ€ซื—ื•ืฅโ€ฌ โ€ซืžื˜ื‘ืขโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌIRSโ€ซื”ืกื™ื›ื•ื ื™ืโ€ฌ โ€ซืžืคื ื™โ€ฌ โ€ซืขืฆืžื”โ€ฌ โ€ซืขืœโ€ฌ โ€ซืœื”ื’ืŸโ€ฌ โ€ซื›ื“ื™โ€ฌ ) โ€ซืžโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื—ืœื™ืคื™ืŸโ€ฌ โ€ซื‘ืฉืขืจื™โ€ฌ โ€ซื‘ืชื ื•ื“ื•ืชโ€ฌ โ€ซื”ื›ืจื•ื›ื™ืโ€ฌ.โ€ซื”ืจื™ื‘ื™ืชโ€ฌ โ€ซื•ื‘ืฉื™ืขื•ืจื™โ€ฌ โ€ซื—ื•ืฅโ€ฌ โ€ซื˜ื‘ืขโ€ฌ โ€ซืœืžื˜ืจื•ืชโ€ฌ โ€ซืžืฉืžืฉื™ืโ€ฌ โ€ซืฉืื™ื ืโ€ฌ โ€ซื ื’ื–ืจื™ืโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซืžืฉื™ื ื•ื™ื™ืโ€ฌ โ€ซื”ื ื•ื‘ืขื™ืโ€ฌ โ€ซื”ืคืกื“ื™ืโ€ฌ โ€ซืื•โ€ฌ โ€ซืจื•ื•ื—ื™ืโ€ฌ .โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืœืจื•ื•ื—โ€ฌ โ€ซืžื™ื™ื“ื™ืชโ€ฌ โ€ซื ื–ืงืคื™ืโ€ฌ โ€ซื’ื™ื“ื•ืจโ€ฌ โ€ซื™ื™ืขื•ื“โ€ฌ โ€ซืงื™ื™ืโ€ฌ โ€ซื”ื’ื™ื“ื•ืจโ€ฌ โ€ซื™ืฆื™ืจืชโ€ฌ โ€ซื‘ืžื•ืขื“โ€ฌ โ€ซื›ืืฉืจโ€ฌ โ€ซื”ื™ืชืจโ€ฌ โ€ซื‘ื™ืŸโ€ฌ โ€ซื’ื™ื“ื•ืจโ€ฌ โ€ซืœื—ืฉื‘ื•ื ืื•ืชโ€ฌ โ€ซื›ืฉื™ืจื•ืชโ€ฌ โ€ซื’ื™ื“ื•ืจโ€ฌ โ€ซืขืกืงืื•ืชโ€ฌ โ€ซืžื˜ืจืชโ€ฌ โ€ซื•ืฉืœโ€ฌ โ€ซื”ื’ื™ื“ื•ืจโ€ฌ โ€ซื™ื—ืกื™โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืคื•ืจืžืœื™โ€ฌ โ€ซื•ืชื™ืขื•ื“โ€ฌโ€ซืœื‘ืฆืขโ€ฌ โ€ซื”ืงื‘ื•ืฆื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื•ื”ืืกื˜ืจื˜ื’ื™ื”โ€ฌ โ€ซื”ืกื™ื›ื•ื ื™ืโ€ฌ โ€ซื ื™ื”ื•ืœโ€ฌ โ€ซื‘ืžื”ืœืšโ€ฌ โ€ซื’ื‘ื•ื”ื”โ€ฌ โ€ซืืคืงื˜ื™ื‘ื™ื•ืชโ€ฌ โ€ซื‘ืขืœโ€ฌ โ€ซืฉื”ื•ืโ€ฌ โ€ซื‘ืคื•ืขืœโ€ฌ โ€ซื•ื ืงื‘ืขโ€ฌ โ€ซืžืชืžืฉืšโ€ฌ โ€ซื‘ืกื™ืกโ€ฌ โ€ซืขืœโ€ฌ โ€ซื ื‘ื—ืŸโ€ฌ โ€ซื”ื’ื™ื“ื•ืจโ€ฌ .โ€ซื’ื™ื“ื•ืจโ€ฌ :โ€ซื›ื“ืœืงืžืŸโ€ฌ โ€ซืžื˜ื•ืคืœื•ืชโ€ฌ )โ€ซ(ื”ื’ื ื”โ€ฌ โ€ซื’ื™ื“ื•ืจโ€ฌ โ€ซืขืกืงืื•ืชโ€ฌ .โ€ซื”ื’ื™ื“ื•ืจโ€ฌ โ€ซื™ื•ืขื“โ€ฌ โ€ซืฉืืœื™ื”ืŸโ€ฌ โ€ซื”ื›ืกืคื™โ€ฌ โ€ซื”ื“ื™ื•ื•ื—โ€ฌ โ€ซืชืงื•ืคืชโ€ฌ 7.โ€ซื”ื•ื’ืŸโ€ฌ โ€ซืฉื•ื•ื™โ€ฌ โ€ซื’ื™ื“ื•ืจโ€ฌ โ€ซื•โ€ฌ )โ€ซื”ืžื’ื“ืจโ€ฌ โ€ซ(ื”ืคืจื™ื˜โ€ฌ โ€ซื”ื ื’ื–ืจโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซืฉื™ื ื•ื™โ€ฌ. โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซื‘ืจื•ื•ื—โ€ฌ โ€ซืžื•ื›ืจื™ืโ€ฌ โ€ซื”ืžื’ื•ื“ืจโ€ฌ โ€ซื”ืคืจื™ื˜โ€ฌ โ€ซื”ื”ืชืืžื•ืชโ€ฌ ,โ€ซืžื•ืคื—ืชืชโ€ฌ โ€ซืขืœื•ืชโ€ฌ โ€ซืœืคื™โ€ฌ โ€ซื”ืžื•ืฆื’โ€ฌ โ€ซื”ืžื’ื•ื“ืจโ€ฌ โ€ซืœืคืจื™ื˜โ€ฌ โ€ซื”ืžืชื™ื™ื—ืกโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซืฉื•ื•ื™โ€ฌ โ€ซื’ื™ื“ื•ืจโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื‘ืžืงืจื™ืโ€ฌ .โ€ซืœืคืจืขื•ืŸโ€ฌ โ€ซืขื“โ€ฌ โ€ซื”ื ื•ืชืจืชโ€ฌ โ€ซื”ืชืงื•ืคื”โ€ฌ โ€ซืคื ื™โ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซื‘ืจื•ื•ื—โ€ฌ โ€ซืžื•ื›ืจื•ืชโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซื‘ื“ื•ื—ื•ืชโ€ฌ โ€ซืœื™ืชืจื”โ€ฌ โ€ซื”ืืคืงโ€ฌ โ€ซื”ืจื™ื‘ื™ืชโ€ฌ โ€ซื‘ืฉื™ื˜ืชโ€ฌ โ€ซืฉื™ืžื•ืฉโ€ฌ โ€ซืชื•ืšโ€ฌ โ€ซื”ืžื•ืฆื’ื™ืโ€ฌ โ€ซืžื’ื•ื“ืจื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซืœืžื›ืฉื™ืจื™ืโ€ฌ โ€ซื”ืชืืžื•ืชโ€ฌโ€ซื˜ื™ื‘ื™ืชโ€ฌ โ€ซืฉื˜ืจืโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซืฉื•ื•ื™โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื”ืชืืžื•ืชโ€ฌ โ€ซื™ืชืจืชโ€ฌ ,โ€ซื ื’ืจืขโ€ฌ โ€ซื”ืžื’ื•ื“ืจโ€ฌ โ€ซื”ืคืจื™ื˜โ€ฌ โ€ซื›ืืฉืจโ€ฌ .โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซื‘ืจื•ื•ื—โ€ฌ โ€ซืžื•ื›ืจื•ืชโ€ฌ .โ€ซืžื•ืขื“โ€ฌ โ€ซื‘ืื•ืชื•โ€ฌ โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซื‘ืจื•ื•ื—โ€ฌ โ€ซืžื•ื›ืจืชโ€ฌ โ€ซื”ื•ืคื—ืชื”โ€ฌ
  • 45.
    โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ .โ€ซื—โ€ฌโ€ซื‘ืข"ืžโ€ฌ โ€ซื ื•ืกืฃโ€ฌโ€ซืžื™ื“ืขโ€ฌ -- 13 โ€ซื‘ืื•ืจโ€ฌ2:-โ€ซื”ื—ืฉื‘ื•ื ืื™ืชโ€ฌ โ€ซื”ืžื“ื™ื ื™ื•ืชโ€ฌ โ€ซืขื™ืงืจื™โ€ฌ()โ€ซื”ืžืฉืšโ€ฌ .โ€ซื‘โ€ฌโ€ซืœืชืงื ื™โ€ฌ โ€ซื•ืชื™ืงื•ื ื™ืโ€ฌ โ€ซื—ื“ืฉื™ืโ€ฌ โ€ซื›ืกืคื™โ€ฌ โ€ซื“ื™ื•ื•ื—โ€ฌ โ€ซืชืงื ื™โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืœืจืืฉื•ื ื”โ€ฌ โ€ซื™ื™ืฉื•ืโ€ฌโ€ซืงื™ื™ืžื™ืโ€ฌ โ€ซื—ืฉื‘ื•ื ืื•ืชโ€ฌ 1.โ€ซื™ื™ืฉื•ืโ€ฌโ€ซืฉืœโ€ฌ โ€ซืœืจืืฉื•ื ื”โ€ฌIFRS 15โ€“โ€ซื”ื›ื ืกื•ืชโ€ฌโ€ซืžื—ื•ื–ื™ืโ€ฌโ€ซืขืโ€ฌโ€ซืœืงื•ื—ื•ืชโ€ฌ โ€ซืžืื™โ€ฌ โ€ซื‘ื—ื•ื“ืฉโ€ฌ2014โ€ซื”โ€ฌ โ€ซืคืจืกืโ€ฌ-IASBโ€ซืืชโ€ฌIFRS 15โ€“:โ€ซ(ืœื”ืœืŸโ€ฌ โ€ซืœืงื•ื—ื•ืชโ€ฌ โ€ซืขืโ€ฌ โ€ซืžื—ื•ื–ื™ืโ€ฌ โ€ซื”ื›ื ืกื•ืชโ€ฌ โ€ซืืชโ€ฌ โ€ซื”ืžื—ืœื™ืฃโ€ฌ ,)"โ€ซื”ื—ื“ืฉโ€ฌ โ€ซ"ื”ืชืงืŸโ€ฌ18IAS,โ€ซื”ื›ื ืกื•ืชโ€ฌ11IASโ€ซื•ืืชโ€ฌ โ€ซื”ืงืžื”โ€ฌ โ€ซื—ื•ื–ื™โ€ฌ13IFRIC ,โ€ซืœืงื•ื—ื•ืชโ€ฌ โ€ซื ืืžื ื•ืชโ€ฌ โ€ซืชื›ื ื™ื•ืชโ€ฌ15IFRIC,โ€ซืžื‘ื ื™ืโ€ฌ โ€ซืœื”ืงืžืชโ€ฌ โ€ซื”ืกื›ืžื™ืโ€ฌ18IFRICโ€ซืฉืœโ€ฌ โ€ซื”ืขื‘ืจื•ืชโ€ฌ โ€ซื•โ€ฌ โ€ซืžืœืงื•ื—ื•ืชโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ-31SICโ€ซื”ื›ื ืกื•ืชโ€ฌ-.โ€ซืคืจืกื•ืโ€ฌ โ€ซืฉื™ืจื•ืชื™โ€ฌ โ€ซื”ื›ื•ืœืœื•ืชโ€ฌ โ€ซื—ืœื™ืคื™ืŸโ€ฌ โ€ซืขืกืงืื•ืชโ€ฌ โ€ซืขืโ€ฌ โ€ซืžื—ื•ื–ื™ืโ€ฌ โ€ซื”ื ื•ื‘ืขื•ืชโ€ฌ โ€ซื”ื›ื ืกื•ืชโ€ฌ โ€ซืขืœโ€ฌ โ€ซืฉื™ื—ื•ืœโ€ฌ โ€ซืฉืœื‘ื™ืโ€ฌ โ€ซื—ืžื™ืฉื”โ€ฌ โ€ซื‘ืŸโ€ฌ โ€ซืžื•ื“ืœโ€ฌ โ€ซืžืฆื™ื’โ€ฌ โ€ซื”ื—ื“ืฉโ€ฌ โ€ซื”ืชืงืŸโ€ฌ :โ€ซืœืงื•ื—ื•ืชโ€ฌ โ€ซืฉืœื‘โ€ฌ1-โ€ซื”ืœืงื•ื—โ€ฌ โ€ซืขืโ€ฌ โ€ซื”ื—ื•ื–ื”โ€ฌ โ€ซื–ื™ื”ื•ื™โ€ฌโ€ซื‘ืฉโ€ฌ โ€ซื•ื˜ื™ืคื•ืœโ€ฌ โ€ซื—ื•ื–ื™ืโ€ฌ โ€ซืœืงื™ื‘ื•ืฅโ€ฌ โ€ซื”ืชื™ื™ื—ืกื•ืชโ€ฌ โ€ซืœืจื‘ื•ืชโ€ฌ ,โ€ซื™ื ื•ื™ื™ืโ€ฌ (modifications.โ€ซื‘ื—ื•ื–ื™ืโ€ฌ ) โ€ซืฉืœื‘โ€ฌ2-โ€ซื–ื™ื”ื•ื™โ€ฌโ€ซืžืกืคืจโ€ฌโ€ซื ืคืจื“ื•ืชโ€ฌ โ€ซื‘ื™ืฆื•ืขโ€ฌ โ€ซืžื—ื•ื™ื‘ื•ื™ื•ืชโ€ฌ(distinct)โ€ซื‘ื—ื•ื–ื”โ€ฌ. โ€ซืฉืœื‘โ€ฌ3-โ€ซื”ืขืกืงื”โ€ฌ โ€ซืžื—ื™ืจโ€ฌ โ€ซืงื‘ื™ืขืชโ€ฌ,โ€ซืžื™ืžื•ืŸโ€ฌ โ€ซืจื›ื™ื‘โ€ฌ ,โ€ซืžืฉืชื ื”โ€ฌ โ€ซืœืชืžื•ืจื”โ€ฌ โ€ซื”ืชื™ื™ื—ืกื•ืชโ€ฌ โ€ซืœืจื‘ื•ืชโ€ฌ .โ€ซืœืœืงื•ื—โ€ฌ โ€ซืฉืชืฉื•ืœืโ€ฌ โ€ซื•ืชืžื•ืจื”โ€ฌ โ€ซื‘ืžื–ื•ืžืŸโ€ฌ โ€ซืฉืื™ื ืŸโ€ฌ โ€ซืชืžื•ืจื•ืชโ€ฌ ,โ€ซืžืฉืžืขื•ืชื™โ€ฌ โ€ซืฉืœื‘โ€ฌ4-โ€ซืœโ€ฌ โ€ซื”ืขืกืงื”โ€ฌ โ€ซืžื—ื™ืจโ€ฌ โ€ซื”ืงืฆืืชโ€ฌโ€ซื›ืœโ€ฌโ€ซื ืคืจื“ืชโ€ฌ โ€ซื‘ื™ืฆื•ืขโ€ฌ โ€ซืžื—ื•ื™ื‘ื•ืชโ€ฌโ€ซื”ืžื›ื™ืจื”โ€ฌ โ€ซืžื—ื™ืจโ€ฌ โ€ซื‘ืกื™ืกโ€ฌ โ€ซืขืœโ€ฌ โ€ซื‘ืื•ืžื“ื ื™ืโ€ฌ โ€ซืื•โ€ฌ ,โ€ซื–ืžื™ื ื™ืโ€ฌ โ€ซื”ืโ€ฌ โ€ซืืโ€ฌ โ€ซื ืฆืคื™ืโ€ฌ โ€ซื‘ืžื—ื™ืจื™ืโ€ฌ โ€ซืฉื™ืžื•ืฉโ€ฌ โ€ซืชื•ืšโ€ฌ โ€ซื”ื ืคืจื“โ€ฌ โ€ซื”ื™ื—ืกื™โ€ฌ .โ€ซื•ื”ืขืจื›ื•ืชโ€ฌ โ€ซืฉืœื‘โ€ฌ5-โ€ซื‘ื”ื›ื ืกื”โ€ฌ โ€ซื”ื›ืจื”โ€ฌโ€ซื‘โ€ฌ โ€ซืขืžื™ื“ื”โ€ฌ โ€ซื‘ืขืชโ€ฌโ€ซื‘ื™ืฆื•ืขโ€ฌ โ€ซืžื—ื•ื™ื‘ื•ืชโ€ฌโ€ซืงื™ื•ืโ€ฌ โ€ซื‘ื™ืŸโ€ฌ โ€ซื”ื‘ื—ื ื”โ€ฌ โ€ซืชื•ืšโ€ฌ , .โ€ซื–ืžืŸโ€ฌ โ€ซืœืื•ืจืšโ€ฌ โ€ซืžื—ื•ื™ื‘ื•ืชโ€ฌ โ€ซืงื™ื•ืโ€ฌ โ€ซืœื‘ื™ืŸโ€ฌ โ€ซืžืกื•ื™ืโ€ฌ โ€ซื‘ืžื•ืขื“โ€ฌ โ€ซืžื—ื•ื™ื‘ื•ืชโ€ฌ โ€ซืœืจืืฉื•ื ื”โ€ฌ โ€ซืžื™ื•ืฉืโ€ฌ โ€ซื”ืชืงืŸโ€ฌโ€ซืœืžืคืจืขโ€ฌ โ€ซื”ืชืงืŸโ€ฌ โ€ซื”ื•ืจืื•ืชโ€ฌ โ€ซืืชโ€ฌ โ€ซืœื™ื™ืฉืโ€ฌ โ€ซื‘ื—ืจื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ .โ€ซืืœื”โ€ฌ โ€ซื›ืกืคื™ื™ืโ€ฌ โ€ซื‘ื“ื•ื—ื•ืชโ€ฌ .โ€ซื”ืฉื•ื•ืื”โ€ฌ โ€ซืžืกืคืจื™โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืžื—ื“ืฉโ€ฌ โ€ซื”ืฆื’ื”โ€ฌ โ€ซื•ืœืœืโ€ฌ โ€ซืžืกื•ื™ืžื•ืชโ€ฌ โ€ซื”ืงืœื•ืชโ€ฌ โ€ซืขืโ€ฌโ€ซืืชโ€ฌ ,โ€ซื”ื™ืชืจโ€ฌ โ€ซื‘ื™ืŸโ€ฌ ,โ€ซื‘ื—ื ื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ :โ€ซื”ื‘ืื™ืโ€ฌ โ€ซื”ื ื•ืฉืื™ืโ€ฌ 1)โ€ซืจื›ื™ื‘ื™ืโ€ฌ โ€ซืžืจื•ื‘ืชโ€ฌ โ€ซืขืกืงื”โ€ฌ-โ€ซืชื—ืชโ€ฌโ€ซื”ืชืงืŸโ€ฌโ€ซื”ื—ื“ืฉโ€ฌโ€ซื”ืงืฆืืชโ€ฌโ€ซื”ืชืžื•ืจื”โ€ฌโ€ซืชื‘ื•ืฆืขโ€ฌโ€ซื‘ืื•ืคืŸโ€ฌโ€ซื™ื—ืกื™โ€ฌ โ€ซื‘ื”ืชื‘ืกืกโ€ฌโ€ซืขืœโ€ฌโ€ซืžื—ื™ืจโ€ฌโ€ซืžื›ื™ืจื”โ€ฌโ€ซื ืคืจื“ื™ืโ€ฌโ€ซืฉืœโ€ฌโ€ซื›ืœโ€ฌโ€ซืื—ื“โ€ฌโ€ซืžื”ืจื›ื™ื‘ื™ืโ€ฌโ€ซื‘ื“ื•ืžื”โ€ฌโ€ซืœโ€ฌโ€ซื”ืงืฆืืชโ€ฌ โ€ซืื•ืคืŸโ€ฌ โ€ซื”ืžื‘ื•ืฆืขโ€ฌ โ€ซื”ืฉื•ื ื™ืโ€ฌ โ€ซื”ืจื›ื™ื‘ื™ืโ€ฌ โ€ซื‘ื™ืŸโ€ฌ โ€ซื”ืชืžื•ืจื”โ€ฌโ€ซืชื—ืชโ€ฌโ€ซื”ืชืงื ื™ืโ€ฌโ€ซื”ื ื•ื›ื—ื™ื™ืโ€ฌ. 2)โ€ซื‘ืืฉืจืื™โ€ฌ โ€ซื”ืžื‘ื•ืฆืขื•ืชโ€ฌ โ€ซืขืกืงืื•ืชโ€ฌ-โ€ซืชื ืื™โ€ฌ โ€ซืœืœืงื•ื—โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืžืขื ื™ืงื”โ€ฌ โ€ซืžื”ืขืกืงืื•ืชโ€ฌ โ€ซื‘ื—ืœืงโ€ฌ โ€ซื”ืกื›ื•ืโ€ฌ โ€ซืœืคื™โ€ฌ โ€ซื‘ื”ื›ื ืกื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืžื›ื™ืจื”โ€ฌ โ€ซืืœื•โ€ฌ โ€ซื‘ืžืงืจื™ืโ€ฌ .โ€ซืžืฉื ื”โ€ฌ โ€ซืืจื•ื›ื”โ€ฌ โ€ซืœืชืงื•ืคื”โ€ฌ โ€ซืืฉืจืื™โ€ฌ โ€ซื‘ืžโ€ฌ โ€ซื‘ืžื–ื•ืžืŸโ€ฌ โ€ซื”ืœืงื•ื—โ€ฌ โ€ซืžืฉืœืโ€ฌ โ€ซืฉื”ื™ื”โ€ฌ โ€ซื”ืžื—ื™ืจโ€ฌ โ€ซืืชโ€ฌ โ€ซื”ืžืฉืงืฃโ€ฌโ€ซืื•โ€ฌ โ€ซื”ืกื—ื•ืจื”โ€ฌ โ€ซืงื‘ืœืชโ€ฌ โ€ซื•ืขื“โ€ฌ .โ€ซืžื™ืžื•ืŸโ€ฌ โ€ซื”ื›ื ืกื•ืชโ€ฌ โ€ซื‘ืžืกื’ืจืชโ€ฌ โ€ซืžื•ื›ืจืชโ€ฌ โ€ซื•ื”ื™ืชืจื”โ€ฌ โ€ซื”ืฉื™ืจื•ืชโ€ฌ โ€ซืืจื•ืšโ€ฌ โ€ซืœื–ืžืŸโ€ฌ โ€ซืžืงื“ืžื•ืชโ€ฌ โ€ซืงื‘ืœืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื‘ืžืงืจื™ืโ€ฌโ€ซื‘ื’โ€ฌโ€ซื”โ€ฌ โ€ซืžืกืคืงืชโ€ฌ โ€ซืื•ืชื•โ€ฌ โ€ซืขืชื™ื“ื™โ€ฌ โ€ซืฉื™ืจื•ืชโ€ฌ โ€ซื™ืŸโ€ฌโ€ซื—ื‘ืจื”โ€ฌ, โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฆื•ื‘ืจืชโ€ฌโ€ซืจื™ื‘ื™ืชโ€ฌโ€ซืžื™ืžื•ืŸโ€ฌ โ€ซื‘ื”ื•ืฆืืชโ€ฌ โ€ซื•ืžื›ื™ืจื”โ€ฌโ€ซืชืงื•ืคืชโ€ฌ โ€ซืœืื•ืจืšโ€ฌ โ€ซื”ืžืงื“ืžื•ืชโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซื•ื–ืืชโ€ฌ โ€ซื”ืฆืคื•ื™ื”โ€ฌ โ€ซื”ื”ืชืงืฉืจื•ืชโ€ฌโ€ซื›ืืฉืจโ€ฌโ€ซืžืฉืžืขื•ืชื™โ€ฌ โ€ซืžื™ืžื•ืŸโ€ฌ โ€ซืจื›ื™ื‘โ€ฌ โ€ซื‘ื—ื•ื–ื”โ€ฌ โ€ซืงื™ื™ืโ€ฌ.โ€ซืžื™ืžื•ืฉโ€ฌ โ€ซืขืโ€ฌ โ€ซื”ืžืงื“ืžื•ืชโ€ฌโ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืžื›ื™ืจื”โ€ฌโ€ซืฉื ืฆื‘ืจื”โ€ฌ โ€ซื‘ืจื™ื‘ื™ืชโ€ฌโ€ซื›ื—ืœืงโ€ฌโ€ซืžืฉื™ืจื•ืชื™ืโ€ฌ โ€ซืžื”ื”ื›ื ืกื•ืชโ€ฌ. โ€ซืžืจื›ื™ื‘โ€ฌ โ€ซืืชโ€ฌ โ€ซืชืคืจื™ื“โ€ฌ โ€ซืœืโ€ฌ โ€ซื”ื™ืโ€ฌ โ€ซืœืคื™ื”โ€ฌ โ€ซื”ืชืงืŸโ€ฌ โ€ซืคื™โ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ืืคืฉืจื™ืชโ€ฌ โ€ซื‘ื”ืงืœื”โ€ฌ โ€ซื‘ื—ืจื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซื•ืชื›ื™ืจโ€ฌ โ€ซืžืฉื ื”โ€ฌ โ€ซืงืฆืจื”โ€ฌ โ€ซืœืชืงื•ืคื”โ€ฌ โ€ซื”ื™ื ืŸโ€ฌ โ€ซื”ืืฉืจืื™โ€ฌ โ€ซืชื ืื™โ€ฌ โ€ซื‘ื”ืŸโ€ฌ โ€ซื‘ืขืกืงืื•ืชโ€ฌ โ€ซื”ืืฉืจืื™โ€ฌ โ€ซื‘โ€ฌ โ€ซืฉื™ืœืโ€ฌ โ€ซื”ืœืงื•ื—โ€ฌ โ€ซืืโ€ฌ โ€ซื’ืโ€ฌ โ€ซื‘ื”ืกื›ืโ€ฌ โ€ซืฉื ืงื‘ืขโ€ฌ โ€ซื”ืชืžื•ืจื”โ€ฌ โ€ซืœืกื›ื•ืโ€ฌ โ€ซื‘ื”ืชืืโ€ฌ โ€ซื‘ื”ื›ื ืกื”โ€ฌโ€ซืžื•ืขื“โ€ฌ .โ€ซื”ืฉื™ืจื•ืชโ€ฌ โ€ซืื•โ€ฌ โ€ซื”ืกื—ื•ืจื”โ€ฌ โ€ซืงื‘ืœืชโ€ฌ โ€ซืžืžื•ืขื“โ€ฌ โ€ซื™ื•ืชืจโ€ฌ โ€ซืžืื•ื—ืจโ€ฌ
  • 46.
    โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ .โ€ซื—โ€ฌโ€ซื‘ืข"ืžโ€ฌ โ€ซื ื•ืกืฃโ€ฌโ€ซืžื™ื“ืขโ€ฌ -- 14 โ€ซื‘ืื•ืจโ€ฌ2:-โ€ซื”ื—ืฉื‘ื•ื ืื™ืชโ€ฌ โ€ซื”ืžื“ื™ื ื™ื•ืชโ€ฌ โ€ซืขื™ืงืจื™โ€ฌโ€ซ(ื”ืžืฉืšโ€ฌ) 3)โ€ซืžืฉืชื ื”โ€ฌ โ€ซืชืžื•ืจื”โ€ฌ-โ€ซื”โ€ฌโ€ซื—ื‘ืจื”โ€ฌโ€ซืขืโ€ฌ โ€ซื—ื•ื–ื”โ€ฌ โ€ซืœื›ืœโ€ฌ โ€ซื‘ื ืคืจื“โ€ฌ โ€ซื”ืขืกืงื”โ€ฌ โ€ซืžื—ื™ืจโ€ฌ โ€ซืืชโ€ฌ โ€ซืœืงื‘ื•ืขโ€ฌ โ€ซื ื“ืจืฉืชโ€ฌ โ€ซื”โ€ฌ ,โ€ซื–ื”โ€ฌ โ€ซื“ืขืชโ€ฌ โ€ซืฉื™ืงื•ืœโ€ฌ โ€ซื”ืคืขืœืชโ€ฌ โ€ซื‘ืขืชโ€ฌ .โ€ซืœืงื•ื—โ€ฌโ€ซื—ื‘ืจื”โ€ฌโ€ซืชืžื•ืจื”โ€ฌ โ€ซื›ืœโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื”ืฉืคืขื”โ€ฌ โ€ซืืชโ€ฌ โ€ซืžืขืจื™ื›ื”โ€ฌ ( โ€ซืฉื™ื ื•ื™ื™ืโ€ฌ ,โ€ซืงื ืกื•ืชโ€ฌ ,โ€ซื‘ื”ื ื—ื•ืชโ€ฌ โ€ซื‘ื”ืชื—ืฉื‘โ€ฌ ,โ€ซื‘ื—ื•ื–ื”โ€ฌ โ€ซืžืฉืชื ื”โ€ฌvariationsโ€ซื•ื›ืŸโ€ฌ โ€ซืชื‘ื™ืขื•ืชโ€ฌ ,) .โ€ซื‘ืžื–ื•ืžืŸโ€ฌ โ€ซืฉืœืโ€ฌ โ€ซืชืžื•ืจื”โ€ฌโ€ซื”โ€ฌ ,โ€ซื”ืžืฉืชื ื”โ€ฌ โ€ซื”ืชืžื•ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื”ืฉืคืขื”โ€ฌ โ€ซื‘ืงื‘ื™ืขืชโ€ฌโ€ซื—ื‘ืจื”โ€ฌ โ€ซื›ืœืœโ€ฌ โ€ซื‘ื“ืจืšโ€ฌ โ€ซืžืฉืชืžืฉืชโ€ฌโ€ซืžื—ื™ืจโ€ฌ โ€ซืœืคื™ื”โ€ฌ ,โ€ซื‘ืชืงืŸโ€ฌ โ€ซื”ืžืฆื•ื™ื ืชโ€ฌ "โ€ซื‘ื™ื•ืชืจโ€ฌ โ€ซื”ืกื‘ื™ืจโ€ฌ โ€ซ"ื”ืกื›ื•ืโ€ฌ โ€ซื‘ืฉื™ื˜ืชโ€ฌ โ€ซื”โ€ฌ โ€ซืฉื”ื•ืโ€ฌ โ€ซื”ื™ื—ื™ื“โ€ฌ โ€ซื‘ืกื›ื•ืโ€ฌ โ€ซื‘ื”ืชื—ืฉื‘โ€ฌ โ€ซื ืงื‘ืขโ€ฌ โ€ซื”ืขืกืงื”โ€ฌโ€ซืกื›ื•ืžื™โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื‘ืชื—ื•ืโ€ฌ โ€ซื‘ื™ื•ืชืจโ€ฌ โ€ซืกื‘ื™ืจโ€ฌ .โ€ซื‘ื—ื•ื–ื”โ€ฌ โ€ซืืคืฉืจื™ื™ืโ€ฌ โ€ซืชืžื•ืจื”โ€ฌโ€ซื”ื—ื‘ืจื”โ€ฌโ€ซืืโ€ฌ โ€ซืจืงโ€ฌ ,โ€ซืžืฉืชื ื”โ€ฌ โ€ซืชืžื•ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืกื›ื•ืžื™ืโ€ฌ โ€ซื›ื•ืœืœืชโ€ฌ โ€ซื™ืชืจื—ืฉโ€ฌ โ€ซืœืโ€ฌ โ€ซืฉื”ื•ื›ืจื•โ€ฌ โ€ซื”ื”ื›ื ืกื•ืชโ€ฌ โ€ซื‘ืกื›ื•ืโ€ฌ โ€ซืžืฉืžืขื•ืชื™โ€ฌ โ€ซืฉื‘ื™ื˜ื•ืœโ€ฌ โ€ซื’ื‘ื•ื”ื”โ€ฌ โ€ซื‘ืจืžื”โ€ฌ โ€ซืฆืคื•ื™โ€ฌ .โ€ซืžื›ืŸโ€ฌ โ€ซืœืื—ืจโ€ฌ โ€ซืชืชื‘ืจืจโ€ฌ โ€ซื”ืชืžื•ืจื”โ€ฌ โ€ซืœื”ืฉืชื ื•ืชโ€ฌ โ€ซื”ืงืฉื•ืจื”โ€ฌ โ€ซื”ื•ื“ืื•ืชโ€ฌ โ€ซืื™โ€ฌ โ€ซื›ืืฉืจโ€ฌ 4)โ€ซื—ื•ื–ื”โ€ฌ โ€ซื”ืฉื’ืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซืชื•ืกืคืชื™ื•ืชโ€ฌ โ€ซืขืœื•ื™ื•ืชโ€ฌ-โ€ซืžื”ื—ื•ื–โ€ฌ โ€ซื—ืœืงโ€ฌ โ€ซื”ืฉื’ืชโ€ฌ โ€ซืขื‘ื•ืจโ€ฌโ€ซืขืโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื™ืโ€ฌ โ€ซืœืชืงืŸโ€ฌ โ€ซื‘ื”ืชืืโ€ฌ .)โ€ซืžื›ื™ืจื”โ€ฌ โ€ซืขืžืœื•ืชโ€ฌ โ€ซ(ืœืžืฉืœโ€ฌ โ€ซืชื•ืกืคืชื™ื•ืชโ€ฌ โ€ซื‘ืขืœื•ื™ื•ืชโ€ฌ โ€ซื ื•ืฉืืชโ€ฌ โ€ซื”ื™ืโ€ฌ โ€ซืœืงื•ื—ื•ืชื™ื”โ€ฌ โ€ซื”ื™ื•โ€ฌ โ€ซื•ืฉืœืโ€ฌ โ€ซื”ืœืงื•ื—โ€ฌ โ€ซืขืโ€ฌ โ€ซื”ื—ื•ื–ื”โ€ฌ โ€ซืืชโ€ฌ โ€ซืœื”ืฉื™ื’โ€ฌ โ€ซืžื ืชโ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ืชื”ื•ื•โ€ฌ โ€ซืืฉืจโ€ฌ โ€ซืขืœื•ื™ื•ืชโ€ฌ ,โ€ซื”ื—ื“ืฉโ€ฌ โ€ซื›ื ื›ืกโ€ฌ โ€ซื™ื•ื›ืจื•โ€ฌ ,โ€ซืœื”ืฉื™ื‘ืŸโ€ฌ โ€ซืžืฆืคื”โ€ฌ โ€ซื•ืฉื”ื—ื‘ืจื”โ€ฌ โ€ซืžื•ืฉื’โ€ฌ โ€ซื”ื™ื”โ€ฌ โ€ซืœืโ€ฌ โ€ซื”ื—ื•ื–ื”โ€ฌ โ€ซืืโ€ฌ โ€ซืœื”โ€ฌ โ€ซืžืชื”ื•ื•ืชโ€ฌ โ€ซื”ืฉื™ืจื•ืชื™ืโ€ฌ โ€ซืžืชืŸโ€ฌ โ€ซืขืโ€ฌ โ€ซืขืงื‘ื™โ€ฌ โ€ซืฉื”ื•ืโ€ฌ โ€ซืฉื™ื˜ืชื™โ€ฌ โ€ซื‘ืกื™ืกโ€ฌ โ€ซืขืœโ€ฌ โ€ซื•ื™ื•ืคื—ืชื•โ€ฌโ€ซื‘ืžืกื’ืจืชโ€ฌ โ€ซืฉื™ืกื•ืคืงื•โ€ฌ .โ€ซื”ืกืคืฆื™ืคื™โ€ฌ โ€ซื”ื—ื•ื–ื”โ€ฌ โ€ซื”ื“ื•ื—ื•ืชโ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ืฉืคืขื”โ€ฌ โ€ซื”ื™ื™ืชื”โ€ฌ โ€ซืœืโ€ฌ โ€ซื•ืœื™ื™ืฉื•ืžื•โ€ฌ โ€ซื”ื—ื“ืฉโ€ฌ โ€ซื”ืชืงืŸโ€ฌ โ€ซื™ื™ืฉื•ืโ€ฌ โ€ซื”ืฉืœื›ื•ืชโ€ฌ โ€ซืืชโ€ฌ โ€ซื‘ื—ื ื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ .โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ 2.โ€ซื™ื™ืฉื•ืโ€ฌโ€ซืฉืœโ€ฌ โ€ซืœืจืืฉื•ื ื”โ€ฌIFRS 9โ€“โ€ซืคื™ื ื ืกื™ืโ€ฌ โ€ซืžื›ืฉื™ืจื™ืโ€ฌ โ€ซื™ื•ืœื™โ€ฌ โ€ซื‘ื—ื•ื“ืฉโ€ฌ2014โ€ซื”โ€ฌ โ€ซืคืจืกืโ€ฌโ€“IASBโ€ซืฉืœโ€ฌ โ€ซื•ื”ืกื•ืคื™โ€ฌ โ€ซื”ืžืœืโ€ฌ โ€ซื”ื ื•ืกื—โ€ฌ โ€ซืืชโ€ฌIFRS 9โ€“โ€ซืžื›ืฉื™ืจื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ืโ€ฌโ€ซืืชโ€ฌ โ€ซื”ืžื—ืœื™ืฃโ€ฌ ,IAS 39โ€“:โ€ซืคื™ื ื ืกื™ืโ€ฌ โ€ซืžื›ืฉื™ืจื™ืโ€ฌ.โ€ซื•ืžื“ื™ื“ื”โ€ฌ โ€ซื”ื›ืจื”โ€ฌIFRS 9" :โ€ซ(ืœื”ืœืŸโ€ฌโ€ซื”ืชืงืŸโ€ฌ โ€ซื”ื—ื“ืฉโ€ฌโ€ซืžืชืžืงื“โ€ฌ )"โ€ซื—ืœโ€ฌ โ€ซื•ื”ื•ืโ€ฌ โ€ซืคื™ื ื ืกื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื•ื‘ืžื“ื™ื“ื”โ€ฌ โ€ซื‘ืกื™ื•ื•ื’โ€ฌ โ€ซื‘ืขื™ืงืจโ€ฌโ€ซืขืœโ€ฌโ€ซื”ื ื›ืกื™ืโ€ฌ โ€ซื›ืœโ€ฌ โ€ซืฉื‘ืชื—ื•ืœืชโ€ฌ โ€ซื”ืคื™ื ื ืกื™ืโ€ฌIAS 39. โ€ซื”ืชืงืŸโ€ฌโ€ซื”ื—ื“ืฉโ€ฌโ€ซืžื™ื•ืฉืโ€ฌโ€ซืืœื”โ€ฌ โ€ซื›ืกืคื™ื™ืโ€ฌ โ€ซื‘ื“ื•ื—ื•ืชโ€ฌ โ€ซืœืจืืฉื•ื ื”โ€ฌโ€ซื”ื•ืจืื•ืชโ€ฌ โ€ซืืชโ€ฌ โ€ซืœื™ื™ืฉืโ€ฌ โ€ซื‘ื—ืจื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ , โ€ซืœืœืโ€ฌ โ€ซืœืžืคืจืขโ€ฌ โ€ซื”ืชืงืŸโ€ฌโ€ซื‘ื™ืŸโ€ฌ โ€ซื”ืคืจืฉโ€ฌ โ€ซื‘ื›ืœโ€ฌ โ€ซืžื›ื™ืจื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ .โ€ซื”ืฉื•ื•ืื”โ€ฌ โ€ซืžืกืคืจื™โ€ฌ โ€ซืฉืœโ€ฌ โ€ซืžื—ื“ืฉโ€ฌ โ€ซื”ืฆื’ื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืคืชื™ื—ื”โ€ฌ โ€ซื‘ื™ืชืจืชโ€ฌ โ€ซืœืจืืฉื•ื ื”โ€ฌ โ€ซื”ื™ื™ืฉื•ืโ€ฌ โ€ซื‘ืžื•ืขื“โ€ฌ โ€ซื‘ืกืคืจื™ืโ€ฌ โ€ซื”ืขืจืšโ€ฌ โ€ซืœื‘ื™ืŸโ€ฌ โ€ซื”ืงื•ื“ืโ€ฌ โ€ซื‘ืกืคืจื™ืโ€ฌ โ€ซื”ืขืจืšโ€ฌ โ€ซื”ืฉืคืขืชโ€ฌ .โ€ซื”ืขื•ื“ืคื™ืโ€ฌโ€ซื”ื™ื ื”โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซื“ื•ื—ื•ืชื™ื”โ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ื—ื“ืฉโ€ฌ โ€ซื”ืชืงืŸโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื™ื™ืฉื•ืžื•โ€ฌ :โ€ซื›ื“ืœืงืžืŸโ€ฌ โ€ซืกื™ื•ื•ื’โ€ฌโ€ซื•ืžื“ื™ื“ื”โ€ฌ 1)โ€ซื‘โ€ฌ โ€ซื ืžื“ื“ื•ืชโ€ฌ โ€ซืืฉืจโ€ฌ โ€ซื‘ืžื ื™ื•ืชโ€ฌ โ€ซื”ืฉืงืขื•ืชโ€ฌ โ€ซืžืกืคืจโ€ฌ โ€ซืœื—ื‘ืจื”โ€ฌ.โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซืฉื•ื•ื™โ€ฌ โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซืืœื”โ€ฌ โ€ซื”ืฉืงืขื•ืชโ€ฌ โ€ซื•ืœืžื“ื•ื“โ€ฌ โ€ซืœื”ืžืฉื™ืšโ€ฌ โ€ซืžืชื›ื•ื•ื ืชโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซื”ืžืกื•ื•ื’ื•ืชโ€ฌ โ€ซื‘ืžื ื™ื•ืชโ€ฌ โ€ซื”ืฉืงืขื•ืชโ€ฌ โ€ซืžืกืคืจโ€ฌ โ€ซืœื—ื‘ืจื”โ€ฌ ,โ€ซื‘ื ื•ืกืฃโ€ฌ .โ€ซื”ื—ื“ืฉโ€ฌ โ€ซื”ืชืงืŸโ€ฌ โ€ซื”ื•ืจืื•ืชโ€ฌ โ€ซืชื—ืชโ€ฌ โ€ซื’ืโ€ฌ โ€ซืโ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื›ืืฉืจโ€ฌ "โ€ซืœืžื›ื™ืจื”โ€ฌ โ€ซื–ืžื™ื ื•ืชโ€ฌ โ€ซื›"ื”ืฉืงืขื•ืชโ€ฌโ€ซื‘ืขื‘ืจโ€ฌ โ€ซื ื–ืงืฃโ€ฌ โ€ซืืœื•โ€ฌ โ€ซื”ืฉืงืขื•ืชโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซื”ืคืกื“โ€ฌ โ€ซื•โ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ ,โ€ซืื—ืจโ€ฌ โ€ซื›ื•ืœืœโ€ฌ โ€ซืœืจื•ื•ื—โ€ฌโ€ซืžื•ื“ื“ืชโ€ฌ,โ€ซื”ื—ื“ืฉโ€ฌ โ€ซื”ืชืงืŸโ€ฌ โ€ซื”ื•ืจืื•ืชโ€ฌ โ€ซืชื—ืชโ€ฌ ,โ€ซืืœื•โ€ฌ โ€ซื”ืฉืงืขื•ืชโ€ฌ โ€ซืœืžื›ื™ืจื”โ€ฌ โ€ซื–ืžื™ื ื•ืชโ€ฌ โ€ซื”ืฉืงืขื•ืชโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซื”ื”ื•ืŸโ€ฌ โ€ซืงืจืŸโ€ฌ โ€ซื™ืชืจืชโ€ฌ .โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซืœื™ื•ืโ€ฌ31โ€ซื‘ื“ืฆืžื‘ืจโ€ฌ2017โ€ซื‘ืกืšโ€ฌ1,705โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืจื•ื•ื—โ€ฌ โ€ซืœื™ืชืจืชโ€ฌ โ€ซืกื•ื•ื’ื”โ€ฌ ,โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌ .โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ื”ื•ืŸโ€ฌ โ€ซืกืšโ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ืฉืคืขื”โ€ฌ โ€ซืœืœืโ€ฌ
  • 47.
    โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซืžืจโ€ฌ .โ€ซื—โ€ฌโ€ซื‘ืข"ืžโ€ฌ โ€ซื ื•ืกืฃโ€ฌโ€ซืžื™ื“ืขโ€ฌ -- 15 โ€ซื‘ืื•ืจโ€ฌ2:-โ€ซื”ื—ืฉื‘ื•ื ืื™ืชโ€ฌ โ€ซื”ืžื“ื™ื ื™ื•ืชโ€ฌ โ€ซืขื™ืงืจื™โ€ฌโ€ซ(ื”ืžืฉืšโ€ฌ) 2)โ€ซื ื˜ื•โ€ฌ โ€ซืžื”ื”ืฉืงืขื”โ€ฌ โ€ซื—ืœืงโ€ฌ โ€ซืžื”ื•ื•ืชโ€ฌ โ€ซื‘ืžื”ื•ืชโ€ฌ โ€ซืืฉืจโ€ฌ โ€ซื›ืœื•ืœื•ืชโ€ฌ โ€ซืœื—ื‘ืจื•ืชโ€ฌ โ€ซื”ืœื•ื•ืื•ืชโ€ฌ โ€ซืœื—ื‘ืจื”โ€ฌ โ€ซืœื™ื•ืโ€ฌ โ€ซื”ื "ืœโ€ฌ โ€ซื”ื”ืœื•ื•ืื•ืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื‘ืกืคืจื™ืโ€ฌ โ€ซืขืจื›ืŸโ€ฌ .โ€ซื”ื›ืœื•ืœื”โ€ฌ โ€ซื‘ื—ื‘ืจื”โ€ฌ31,โ€ซื‘ื“ืฆืžื‘ืจโ€ฌ2017โ€ซื”ื™ื ื•โ€ฌ 10,231โ€ซื”ื•ืจืื•ืชโ€ฌ โ€ซืชื—ืชโ€ฌ .โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌโ€ซื”ื—ื“ืฉโ€ฌ โ€ซื”ืชืงืŸโ€ฌ,โ€ซื ืžื“ื“ื•ืชโ€ฌ โ€ซืืœื•โ€ฌ โ€ซืžื”ืœื•ื•ืื•ืชโ€ฌ โ€ซื—ืœืงโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ,โ€ซืžื‘ื—ืŸโ€ฌ โ€ซืืชโ€ฌ โ€ซืžืงื™ื™ืžื•ืชโ€ฌ โ€ซืื™ื ืŸโ€ฌ โ€ซืืœื•โ€ฌ โ€ซื•ื”ืœื•ื•ืื•ืชโ€ฌ โ€ซืžืื—ืจโ€ฌ โ€ซื”ื—ื“ืฉโ€ฌ โ€ซื‘ืชืงืŸโ€ฌ โ€ซื›ื”ื’ื“ืจืชื•โ€ฌ โ€ซื•ื”ืจื™ื‘ื™ืชโ€ฌ โ€ซื”ืงืจืŸโ€ฌโ€ซื”ื”ืœื•ื•ืื•ืชโ€ฌ โ€ซืžื“ื™ื“ืชโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืฉื™ื ื•ื™โ€ฌ โ€ซื”ืฉืคืขืชโ€ฌ . โ€ซืœื™ื•ืโ€ฌ โ€ซื”ืคืกื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซืœืฉื•ื•ื™โ€ฌ โ€ซืžื•ืคื—ืชืชโ€ฌ โ€ซืžืขืœื•ืชโ€ฌ1โ€ซื‘ื™ื ื•ืืจโ€ฌ2018โ€ซืงื™ื˜ื•ืŸโ€ฌ โ€ซื”ื™ื ื”โ€ฌ โ€ซื‘ืกืšโ€ฌ โ€ซื”ื”ืฉืงืขื”โ€ฌ โ€ซื‘ื™ืชืจืชโ€ฌ113โ€ซื‘ืกืšโ€ฌ โ€ซื”ื ื“ื—ื™ืโ€ฌ โ€ซื”ืžืกื™ืโ€ฌ โ€ซื‘ื™ืชืจื•ืชโ€ฌ โ€ซื’ื™ื“ื•ืœโ€ฌ ,โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌ26 โ€ซืงื™ื˜ื•ืŸโ€ฌ โ€ซื•ื›ืŸโ€ฌ โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌโ€ซื‘ืกืšโ€ฌ โ€ซื”ื—ื‘ืจื”โ€ฌ โ€ซืฉืœโ€ฌ โ€ซื”ืจื•ื•ื—โ€ฌ โ€ซื‘ื™ืชืจืชโ€ฌ87.โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌ โ€ซื‘โ€ฌโ€ซื“ื•ื—ื•ืชโ€ฌโ€ซื”ืžืื•ื—ื“ื™ืโ€ฌโ€ซืขืœโ€ฌโ€ซื”ืžืฆื‘โ€ฌโ€ซื”ื›ืกืคื™โ€ฌ โ€ซืฉื“ื•ื•ื—โ€ฌ โ€ซื›ืคื™โ€ฌ โ€ซื‘ืขื‘ืจโ€ฌโ€ซื”ืฉื™ื ื•ื™โ€ฌ โ€ซืœโ€ฌ โ€ซื‘ื”ืชืืโ€ฌ- IFRS 9 โ€ซืฉ"ื—โ€ฌ โ€ซืืœืคื™โ€ฌ โ€ซืœื™ื•ืโ€ฌ31โ€ซื‘ื“ืฆืžื‘ืจโ€ฌ,2017 โ€ซื ื›ืกื™ืโ€ฌโ€ซืœืโ€ฌโ€ซืฉื•ื˜ืคื™ืโ€ฌ โ€ซืœืžื›ื™ืจื”โ€ฌ โ€ซื–ืžื™ื ื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ โ€ซืื—ืจโ€ฌ โ€ซื›ื•ืœืœโ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ โ€ซื‘ืฉื•ื•ื™โ€ฌ18,054(18,054)- โ€ซื‘ืฉื•ื•ื™โ€ฌ โ€ซื”ื ืžื“ื“ื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ โ€ซื•ื”ืคืกื“โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื“ืจืšโ€ฌ โ€ซื”ื•ื’ืŸโ€ฌ-18,05418,054 โ€ซื‘ื—ื‘ืจื•ืชโ€ฌ โ€ซื”ืฉืงืขื•ืชโ€ฌโ€ซืœืคื™โ€ฌ โ€ซื”ืžื˜ื•ืคืœื•ืชโ€ฌ โ€ซื”ืžืื–ื ื™โ€ฌ โ€ซื”ืฉื•ื•ื™โ€ฌ โ€ซืฉื™ื˜ืชโ€ฌ10,321(113)10,208 โ€ซื ื“ื—ื™ืโ€ฌ โ€ซืžืกื™ืโ€ฌ-2626 โ€ซื”ื•ืŸโ€ฌโ€ซืขืฆืžื™โ€ฌ )โ€ซ(ื”ืคืกื“โ€ฌ โ€ซืจื•ื•ื—โ€ฌ โ€ซื™ืชืจืชโ€ฌ-(1,818)(1,818) โ€ซื–ืžื™ื ื™ืโ€ฌ โ€ซืคื™ื ื ืกื™ืโ€ฌ โ€ซื ื›ืกื™ืโ€ฌ โ€ซื‘ื’ื™ืŸโ€ฌ โ€ซื”ื•ืŸโ€ฌ โ€ซืงืจืŸโ€ฌ โ€ซืœืžื›ื™ืจื”โ€ฌ(1,705)1,705- ------------------ F:W2000w2000915603M183-C MER-IFRS-SOLO.docx
  • 48.
    1 โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซื—.ืžืจโ€ฌโ€ซื‘ืข"ืžโ€ฌ โ€ซื“ื•ื—โ€ฌโ€ซืจื‘ืขื•ื ื™โ€ฌ โ€ซืœื™ื•ืโ€ฌ31โ€ซื‘โ€ฌโ€ซืžืจืกโ€ฌ2018 โ€ซื—ืœืงโ€ฌโ€ซื“โ€ฌ' โ€ซื“ื•ื—โ€ฌโ€ซืจื‘ืขื•ื ื™โ€ฌโ€ซื‘ื“ื‘ืจโ€ฌโ€ซื•ืขืœโ€ฌ โ€ซื”ื›ืกืคื™โ€ฌโ€ซื”ื“ื™ื•ื•ื—โ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ืคื ื™ืžื™ืชโ€ฌ โ€ซื”ื‘ืงืจื”โ€ฌ โ€ซืืคืงื˜ื™ื‘ื™ื•ืชโ€ฌ โ€ซืชืงื ื”โ€ฌ โ€ซืœืคื™โ€ฌ โ€ซื”ื’ื™ืœื•ื™โ€ฌ38โ€ซื’โ€ฌ)โ€ซ(ืโ€ฌ
  • 49.
    -2โ€“ 2 โ€ซื“ื•ื—โ€ฌโ€ซืจื‘ืขื•ื ื™โ€ฌโ€ซื‘ื“ื‘ืจโ€ฌโ€ซืืคืงื˜ื™ื‘ื™ื•ืชโ€ฌโ€ซื”ื‘ืงืจื”โ€ฌโ€ซื”ืคื ื™ืžื™ืชโ€ฌโ€ซืขืœโ€ฌโ€ซื”ื“ื™ื•ื•ื—โ€ฌโ€ซื”ื›ืกืคื™โ€ฌโ€ซื•ืขืœโ€ฌโ€ซื”ื’ื™ืœื•ื™โ€ฌโ€ซืœืคื™โ€ฌโ€ซืชืงื ื”โ€ฌ38โ€ซื’โ€ฌ)โ€ซ(ืโ€ฌ โ€ซืœื™ื•ืโ€ฌ31โ€ซื‘โ€ฌโ€ซืžืจืกโ€ฌ2018 โ€ซื”ื”ื ื”ืœื”โ€ฌ,โ€ซื‘ืคื™ืงื•ื—โ€ฌโ€ซื”ื“ื™ืจืงื˜ื•ืจื™ื•ืŸโ€ฌโ€ซื‘ืข"ืžโ€ฌ โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซื—.ืžืจโ€ฌโ€ซืฉืœโ€ฌโ€ซ(ืœื”ืœืŸโ€ฌ-)โ€ซื”ืชืื’ื™ื“โ€ฌ,โ€ซืœืงื‘ื™ืขืชื”โ€ฌ โ€ซืื—ืจืื™ืชโ€ฌ โ€ซื•ื”ืชืงื™ื™ืžื•ืชื”โ€ฌโ€ซืฉืœโ€ฌโ€ซื‘ืงืจื”โ€ฌโ€ซืคื ื™ืžื™ืชโ€ฌโ€ซื ืื•ืชื”โ€ฌโ€ซืขืœโ€ฌโ€ซื”ื“ื™ื•ื•ื—โ€ฌโ€ซื”ื›ืกืคื™โ€ฌโ€ซื•ืขืœโ€ฌโ€ซื”ื’ื™ืœื•ื™โ€ฌโ€ซื‘ืชืื’ื™ื“โ€ฌ. โ€ซืœืขื ื™ื™ืŸโ€ฌโ€ซื–ื”โ€ฌ,โ€ซื—ื‘ืจื™โ€ฌโ€ซื”ื”ื ื”ืœื”โ€ฌโ€ซื”ืโ€ฌ: 1.โ€ซืœืžืคืจื˜โ€ฌ โ€ซื ื™ืจโ€ฌ.โ€ซืžื ื›"ืœโ€ฌ , 2.โ€ซืžืžื™ื”โ€ฌ โ€ซืื‘ื™ืฉื™โ€ฌ.โ€ซื›ืกืคื™ืโ€ฌ โ€ซืกืžื ื›"ืœโ€ฌ , โ€ซื‘ืงืจื”โ€ฌโ€ซืคื ื™ืžื™ืชโ€ฌโ€ซืขืœโ€ฌโ€ซื”ื“ื™ื•ื•ื—โ€ฌโ€ซื”ื›ืกืคื™โ€ฌโ€ซื•ืขืœโ€ฌโ€ซื”ื’ื™ืœื•ื™โ€ฌโ€ซื›ื•ืœืœืชโ€ฌโ€ซื‘ืงืจื•ืชโ€ฌโ€ซื•ื ื”ืœื™ืโ€ฌโ€ซื”ืงื™ื™ืžื™ืโ€ฌ,โ€ซื‘ืชืื’ื™ื“โ€ฌโ€ซืชื•ื›ื ื ื•โ€ฌ โ€ซืืฉืจโ€ฌ โ€ซื‘ื™ื“ื™โ€ฌโ€ซื”ืžื ื”ืœโ€ฌโ€ซื”ื›ืœืœื™โ€ฌโ€ซื•ื ื•ืฉืโ€ฌโ€ซื”ืžืฉืจื”โ€ฌโ€ซื”ื‘ื›ื™ืจโ€ฌโ€ซื‘ื™ื•ืชืจโ€ฌโ€ซื‘ืชื—ื•ืโ€ฌโ€ซื”ื›ืกืคื™ืโ€ฌโ€ซืื•โ€ฌโ€ซืชื—ืชโ€ฌ,โ€ซืคื™ืงื•ื—ืโ€ฌโ€ซื‘ื™ื“ื™โ€ฌ โ€ซืื•โ€ฌโ€ซืžื™โ€ฌ โ€ซืฉืžื‘ืฆืขโ€ฌโ€ซื‘ืคื•ืขืœโ€ฌโ€ซืืชโ€ฌโ€ซื”ืชืคืงื™ื“ื™ืโ€ฌโ€ซื‘ืคื™ืงื•ื—โ€ฌ ,โ€ซื”ืืžื•ืจื™ืโ€ฌโ€ซื“ื™ืจืงื˜ื•ืจื™ื•ืŸโ€ฌโ€ซื”ืชืื’ื™ื“โ€ฌโ€ซื•โ€ฌโ€ซืืฉืจโ€ฌโ€ซืœืกืคืงโ€ฌ โ€ซื ื•ืขื“ื•โ€ฌโ€ซื‘ื˜ื—ื•ืŸโ€ฌ โ€ซืกื‘ื™ืจโ€ฌโ€ซื‘ื”ืชื™ื™ื—ืกโ€ฌโ€ซืœืžื”ื™ืžื ื•ืชโ€ฌโ€ซื”ื“ื™ื•ื•ื—โ€ฌโ€ซื”ื›ืกืคื™โ€ฌโ€ซื•ืœื”ื›ื ืชโ€ฌโ€ซื”ื“ื•ื—ื•ืชโ€ฌโ€ซืœื”ื•ืจืื•ืชโ€ฌ โ€ซื‘ื”ืชืืโ€ฌ,โ€ซื”ื“ื™ืŸโ€ฌโ€ซื•ืœื”ื‘ื˜ื™ื—โ€ฌโ€ซื›ื™โ€ฌ โ€ซืžื™ื“ืขโ€ฌโ€ซืฉื”ืชืื’ื™ื“โ€ฌโ€ซื ื“ืจืฉโ€ฌโ€ซืœื’ืœื•ืชโ€ฌโ€ซื‘ื“ื•ื—ื•ืชโ€ฌโ€ซืฉื”ื•ืโ€ฌโ€ซืžืคืจืกืโ€ฌโ€ซืขืœโ€ฌโ€ซื”ื•ืจืื•ืชโ€ฌ โ€ซืคื™โ€ฌโ€ซื”ื“ื™ืŸโ€ฌโ€ซืžืกื•ื›ืโ€ฌ ,โ€ซืžืขื•ื‘ื“โ€ฌ ,โ€ซื ืืกืฃโ€ฌ โ€ซื•ืžื“ื•ื•ื—โ€ฌโ€ซื‘ืžื•ืขื“โ€ฌโ€ซื•ื‘ืžืชื›ื•ื ืชโ€ฌโ€ซื”ืงื‘ื•ืขื™ืโ€ฌโ€ซื‘ื“ื™ืŸโ€ฌ. โ€ซื”ื‘ืงืจื”โ€ฌโ€ซื”ืคื ื™ืžื™ืชโ€ฌโ€ซื‘ื™ืŸโ€ฌ ,โ€ซื›ื•ืœืœืชโ€ฌโ€ซื”ื™ืชืจโ€ฌโ€ซื‘ืงืจื•ืชโ€ฌ ,โ€ซื•ื ื”ืœื™ืโ€ฌโ€ซืฉืชื•ื›ื ื ื•โ€ฌโ€ซืœื”ื‘ื˜ื™ื—โ€ฌโ€ซื›ื™โ€ฌโ€ซืžื™ื“ืขโ€ฌโ€ซื ื“ืจืฉโ€ฌ โ€ซืฉื”ืชืื’ื™ื“โ€ฌ โ€ซืœื’ืœื•ืชื•โ€ฌโ€ซื ืฆื‘ืจโ€ฌ ,โ€ซื›ืืžื•ืจโ€ฌโ€ซื•ืžื•ืขื‘ืจโ€ฌโ€ซืœื”ื ื”ืœืชโ€ฌโ€ซืœืจื‘ื•ืชโ€ฌ ,โ€ซื”ืชืื’ื™ื“โ€ฌโ€ซืœืžื ื”ืœโ€ฌโ€ซื”ื›ืœืœื™โ€ฌโ€ซื•ืœื ื•ืฉืโ€ฌโ€ซื”ื‘ื›ื™ืจโ€ฌ โ€ซื”ืžืฉืจื”โ€ฌโ€ซื‘ื™ื•ืชืจโ€ฌ โ€ซื‘ืชื—ื•ืโ€ฌโ€ซื”ื›ืกืคื™ืโ€ฌโ€ซืื•โ€ฌโ€ซืœืžื™โ€ฌโ€ซืฉืžื‘ืฆืขโ€ฌโ€ซื‘ืคื•ืขืœโ€ฌโ€ซืืชโ€ฌโ€ซื”ืชืคืงื™ื“ื™ืโ€ฌ,โ€ซื”ืืžื•ืจื™ืโ€ฌโ€ซื•ื–ืืชโ€ฌโ€ซืžื ืชโ€ฌ โ€ซืขืœโ€ฌโ€ซืœืืคืฉืจโ€ฌโ€ซืงื‘ืœืชโ€ฌ โ€ซื”ื—ืœื˜ื•ืชโ€ฌโ€ซื‘ืžื•ืขื“โ€ฌโ€ซื‘ื”ืชื™ื™ื—ืกโ€ฌ ,โ€ซื”ืžืชืื™ืโ€ฌโ€ซืœื“ืจื™ืฉืชโ€ฌโ€ซื”ื’ื™ืœื•ื™โ€ฌ. โ€ซื‘ืฉืœโ€ฌโ€ซื”ืžื’ื‘ืœื•ืชโ€ฌโ€ซื”ืžื‘ื ื™ื•ืชโ€ฌโ€ซื‘ืงืจื”โ€ฌ ,โ€ซืฉืœื”โ€ฌโ€ซืคื ื™ืžื™ืชโ€ฌโ€ซืขืœโ€ฌโ€ซื”ื“ื™ื•ื•ื—โ€ฌโ€ซื”ื›ืกืคื™โ€ฌโ€ซื•ืขืœโ€ฌโ€ซื”ื’ื™ืœื•ื™โ€ฌโ€ซืื™ื ื”โ€ฌโ€ซืœืกืคืงโ€ฌ โ€ซืžื™ื•ืขื“ืชโ€ฌ โ€ซื‘ื™ื˜ื—ื•ืŸโ€ฌโ€ซืžื•ื—ืœื˜โ€ฌโ€ซืฉื”ืฆื’ื”โ€ฌโ€ซืžื•ื˜ืขื™ืชโ€ฌโ€ซืื•โ€ฌโ€ซื”ืฉืžื˜ืชโ€ฌโ€ซืžื™ื“ืขโ€ฌโ€ซื‘ื“ื•ื—ื•ืชโ€ฌโ€ซืชื™ืžื ืขโ€ฌโ€ซืื•โ€ฌโ€ซืชืชื’ืœื”โ€ฌ. โ€ซื‘ื“ื•ื—โ€ฌโ€ซื”ืฉื ืชื™โ€ฌโ€ซื‘ื“ื‘ืจโ€ฌโ€ซืืคืงื˜ื™ื‘ื™ื•ืชโ€ฌโ€ซื”ื‘ืงืจื”โ€ฌโ€ซื”ืคื ื™ืžื™ืชโ€ฌโ€ซืขืœโ€ฌโ€ซื”ื“ื™ื•ื•ื—โ€ฌโ€ซื”ื›ืกืคื™โ€ฌโ€ซื•ืขืœโ€ฌโ€ซื”ื’ื™ืœื•ื™โ€ฌโ€ซืืฉืจโ€ฌโ€ซืฆื•ืจืฃโ€ฌโ€ซืœื“ื•ื—โ€ฌ โ€ซื”โ€ฌโ€ซืชืงื•ืคืชื™โ€ฌโ€ซืœืชืงื•ืคื”โ€ฌโ€ซืฉื ืกืชื™ื™ืžื”โ€ฌโ€ซื‘ื™ื•ืโ€ฌ31โ€ซื‘ื“ืฆืžื‘ืจโ€ฌ2017โ€ซ(ืœื”ืœืŸโ€ฌโ€“โ€ซื”ื“ื•ื—โ€ฌโ€ซื”โ€ฌโ€ซืฉื ืชื™โ€ฌโ€ซื‘ื“ื‘ืจโ€ฌโ€ซื”ื‘ืงืจื”โ€ฌโ€ซื”ืคื ื™ืžื™ืชโ€ฌ โ€ซื”ืขืจื™ื›ื•โ€ฌ ,)โ€ซื”ืื—ืจื•ืŸโ€ฌโ€ซื”ื“ื™ืจืงื˜ื•ืจื™ื•ืŸโ€ฌโ€ซื•ื”ื”ื ื”ืœื”โ€ฌโ€ซืืชโ€ฌโ€ซื”ื‘ืงืจื”โ€ฌโ€ซื”ืคื ื™ืžื™ืชโ€ฌโ€ซื‘ื”ืชื‘ืกืกโ€ฌ .โ€ซื‘ืชืื’ื™ื“โ€ฌโ€ซืขืœโ€ฌโ€ซื”ืขืจื›ื”โ€ฌ โ€ซื”ื“ื™ืจืงื˜ื•ืจื™ื•ืŸโ€ฌ ,โ€ซื–ื•โ€ฌโ€ซื•ื”ื ื”ืœืชโ€ฌโ€ซื”ืชืื’ื™ื“โ€ฌโ€ซื”ื’ื™ืขื•โ€ฌโ€ซืœืžืกืงื ื”โ€ฌโ€ซื”ื‘ืงืจื”โ€ฌ โ€ซื›ื™โ€ฌโ€ซื”ืคื ื™ืžื™ืชโ€ฌโ€ซืœโ€ฌ ,โ€ซื›ืืžื•ืจโ€ฌโ€ซื™ื•ืโ€ฌ31โ€ซื‘ื“ืฆืžื‘ืจโ€ฌ 2017โ€ซื”ื™ืโ€ฌ.โ€ซืืคืงื˜ื™ื‘ื™ืชโ€ฌ โ€ซืขื“โ€ฌโ€ซืœืžื•ืขื“โ€ฌโ€ซื”ื“ื•ื—โ€ฌ,โ€ซืœืโ€ฌโ€ซื”ื•ื‘ืโ€ฌโ€ซืœื™ื“ื™ืขืชโ€ฌโ€ซื”ื“ื™ืจืงื˜ื•ืจื™ื•ืŸโ€ฌโ€ซื•ื”ื”ื ื”ืœื”โ€ฌโ€ซื›ืœโ€ฌโ€ซืื™ืจื•ืขโ€ฌโ€ซืื•โ€ฌโ€ซืขื ื™ื™ืŸโ€ฌโ€ซืฉื™ืฉโ€ฌโ€ซื‘ื”ืโ€ฌโ€ซื›ื“ื™โ€ฌโ€ซืœืฉื ื•ืชโ€ฌ โ€ซืืชโ€ฌโ€ซื”ืขืจื›ืชโ€ฌโ€ซื”ืืคืงื˜ื™ื‘ื™ื•ืชโ€ฌโ€ซืฉืœโ€ฌโ€ซื”ื‘ืงืจื”โ€ฌโ€ซื”ืคื ื™ืžื™ืชโ€ฌ,โ€ซืฉื ืžืฆืื”โ€ฌ โ€ซื›ืคื™โ€ฌโ€ซื‘ื“ื•ื—โ€ฌโ€ซื”โ€ฌโ€ซืฉื ืชื™โ€ฌโ€ซื‘ื“ื‘ืจโ€ฌโ€ซื”ื‘ืงืจื”โ€ฌโ€ซื”ืคื ื™ืžื™ืชโ€ฌ โ€ซื”ืื—ืจื•ืŸโ€ฌ. โ€ซืœืžื•ืขื“โ€ฌโ€ซื‘ื”ืชื‘ืกืกโ€ฌ ,โ€ซื”ื“ื•ื—โ€ฌโ€ซืขืœโ€ฌโ€ซื”ืืคืงื˜ื™ื‘ื™ื•ืชโ€ฌ โ€ซื”ืขืจื›ืชโ€ฌโ€ซื”ืคื ื™ืžื™ืชโ€ฌ โ€ซื”ื‘ืงืจื”โ€ฌ โ€ซืฉืœโ€ฌโ€ซื‘ื“ื•ื—โ€ฌโ€ซื”โ€ฌโ€ซืฉื ืชื™โ€ฌโ€ซื”ื‘ืงืจื”โ€ฌ โ€ซื‘ื“ื‘ืจโ€ฌ โ€ซื”ืคื ื™ืžื™ืชโ€ฌโ€ซื•ื‘ื”ืชื‘ืกืกโ€ฌ ,โ€ซื”ืื—ืจื•ืŸโ€ฌโ€ซืขืœโ€ฌโ€ซืžื™ื“ืขโ€ฌโ€ซืฉื”ื•ื‘ืโ€ฌโ€ซืœื™ื“ื™ืขืชโ€ฌโ€ซื”ื”ื ื”ืœื”โ€ฌโ€ซื•ื”ื“ื™ืจืงื˜ื•ืจื™ื•ืŸโ€ฌโ€ซืœืขื™ืœโ€ฌ โ€ซื›ืืžื•ืจโ€ฌ,โ€ซื”ื‘ืงืจื”โ€ฌ โ€ซื”ืคื ื™ืžื™ืชโ€ฌโ€ซื”ื™ืโ€ฌโ€ซืืคืงื˜ื™ื‘ื™ืชโ€ฌ.
  • 50.
    -3โ€“ 3 (โ€ซืโ€ฌ)โ€ซื”ืฆื”ืจืชโ€ฌโ€ซืžื ื”ืœโ€ฌโ€ซื›ืœืœื™โ€ฌโ€ซืœืคื™โ€ฌโ€ซืชืงื ื”โ€ฌ38โ€ซื’โ€ฌ()โ€ซ(ื“โ€ฌ1) โ€ซืžื ื”ืœื™ืโ€ฌ โ€ซื”ืฆื”ืจืชโ€ฌ โ€ซื›ืœืœื™โ€ฌ โ€ซืžื ื”ืœโ€ฌโ€ซื”ืฆื”ืจืชโ€ฌ ,โ€ซืื ื™โ€ฌโ€ซืœืžืคืจื˜โ€ฌ โ€ซื ื™ืจโ€ฌ:โ€ซื›ื™โ€ฌ โ€ซืžืฆื”ื™ืจโ€ฌ , 1.โ€ซื‘ื—ื ืชื™โ€ฌโ€ซืืชโ€ฌโ€ซื”ื“ื•ื—โ€ฌโ€ซื”โ€ฌโ€ซืจื‘ืขื•ื ื™โ€ฌโ€ซื‘ืข"ืžโ€ฌ โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซื—.ืžืจโ€ฌ โ€ซืฉืœโ€ฌโ€ซ(ืœื”ืœืŸโ€ฌ-)โ€ซื”ืชืื’ื™ื“โ€ฌโ€ซืœืจื‘ืขื•ืŸโ€ฌโ€ซื”โ€ฌโ€ซืจืืฉื•ืŸโ€ฌโ€ซืฉืœโ€ฌโ€ซืฉื ืชโ€ฌ 2018โ€ซ(ืœื”ืœืŸโ€ฌโ€“.)โ€ซื”ื“ื•ื—ื•ืชโ€ฌ 2.โ€ซืœืคื™โ€ฌ,โ€ซื™ื“ื™ืขืชื™โ€ฌโ€ซื”ื“ื•ื—ื•ืชโ€ฌโ€ซืื™ื ืโ€ฌโ€ซื›ื•ืœืœื™ืโ€ฌโ€ซื›ืœโ€ฌโ€ซืžืฆื’โ€ฌโ€ซืœืโ€ฌโ€ซื ื›ื•ืŸโ€ฌโ€ซืฉืœโ€ฌโ€ซืขื•ื‘ื“ื”โ€ฌโ€ซืžื”ื•ืชื™ืชโ€ฌโ€ซื•ืœืโ€ฌโ€ซื—ืกืจโ€ฌโ€ซืžืฆื’โ€ฌ โ€ซื‘ื”ืโ€ฌโ€ซืฉืœโ€ฌ โ€ซืขื•ื‘ื“ื”โ€ฌโ€ซืžื”ื•ืชื™ืชโ€ฌโ€ซื”ื ื—ื•ืฅโ€ฌโ€ซื›ื“ื™โ€ฌโ€ซืฉื”ืžืฆื’ื™ืโ€ฌโ€ซืฉื ื›ืœืœื•โ€ฌโ€ซืœืื•ืจโ€ฌ ,โ€ซื‘ื”ืโ€ฌโ€ซื”ื ืกื™ื‘ื•ืชโ€ฌโ€ซื‘ื”ืŸโ€ฌโ€ซื ื›ืœืœื•โ€ฌ,โ€ซืžืฆื’ื™ืโ€ฌ โ€ซืื•ืชืโ€ฌ โ€ซืœืโ€ฌโ€ซื™ื”ื™ื•โ€ฌโ€ซืžื˜ืขื™ืโ€ฌโ€ซื‘ื”ืชื™ื™ื—ืกโ€ฌโ€ซืœืชืงื•ืคืชโ€ฌโ€ซื”ื“ื•ื—ื•ืชโ€ฌ. 3.,โ€ซื™ื“ื™ืขืชื™โ€ฌ โ€ซืœืคื™โ€ฌโ€ซื”ื“ื•ื—ื•ืชโ€ฌโ€ซื”ื›ืกืคื™ื™ืโ€ฌโ€ซื•ืžื™ื“ืขโ€ฌโ€ซื›ืกืคื™โ€ฌโ€ซืื—ืจโ€ฌโ€ซื”ื›ืœื•ืœโ€ฌโ€ซื‘ื“ื•ื—ื•ืชโ€ฌโ€ซืžืฉืงืคื™ืโ€ฌโ€ซื‘ืื•ืคืŸโ€ฌโ€ซืžื›ืœโ€ฌ ,โ€ซื ืื•ืชโ€ฌ โ€ซื”ื‘ื—ื™ื ื•ืชโ€ฌโ€ซืืชโ€ฌ ,โ€ซื”ืžื”ื•ืชื™ื•ืชโ€ฌโ€ซื”ืžืฆื‘โ€ฌโ€ซืชื•ืฆืื•ืชโ€ฌ ,โ€ซื”ื›ืกืคื™โ€ฌโ€ซื”ืคืขื•ืœื•ืชโ€ฌโ€ซื•ืชื–ืจื™ืžื™โ€ฌโ€ซื”ืžื–ื•ืžื ื™ืโ€ฌโ€ซืฉืœโ€ฌโ€ซื”ืชืื’ื™ื“โ€ฌ โ€ซืœืชืืจื™ื›ื™ืโ€ฌโ€ซื•ืœืชืงื•ืคื•ืชโ€ฌโ€ซืฉืืœื™ื”ืโ€ฌโ€ซืžืชื™ื™ื—ืกื™ืโ€ฌโ€ซื”ื“ื•ื—ื•ืชโ€ฌ. 4.โ€ซืœืจื•ืื”โ€ฌ โ€ซื’ื™ืœื™ืชื™โ€ฌโ€ซื”ื—ืฉื‘ื•ืŸโ€ฌโ€ซื”ืžื‘ืงืจโ€ฌโ€ซืฉืœโ€ฌ,โ€ซื”ืชืื’ื™ื“โ€ฌโ€ซืœื“ื™ืจืงื˜ื•ืจื™ื•ืŸโ€ฌโ€ซื•ืœื•ื•ืขื“ืชโ€ฌโ€ซื”ื‘ื™ืงื•ืจืชโ€ฌโ€ซื“ื™ืจืงื˜ื•ืจื™ื•ืŸโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื‘ื”ืชื‘ืกืกโ€ฌ ,โ€ซื”ืชืื’ื™ื“โ€ฌโ€ซืขืœโ€ฌโ€ซื”ืขืจื›ืชื™โ€ฌโ€ซื”ืขื“ื›ื ื™ืชโ€ฌโ€ซื‘ื™ื•ืชืจโ€ฌโ€ซืœื’ื‘ื™โ€ฌโ€ซื”ื‘ืงืจื”โ€ฌโ€ซื”ืคื ื™ืžื™ืชโ€ฌโ€ซืขืœโ€ฌโ€ซื”ื›ืกืคื™โ€ฌ โ€ซื”ื“ื™ื•ื•ื—โ€ฌโ€ซื•ืขืœโ€ฌ โ€ซื”ื’ื™ืœื•ื™โ€ฌ: โ€ซืโ€ฌ.โ€ซืืชโ€ฌโ€ซื›ืœโ€ฌโ€ซื”ืœื™ืงื•ื™ื™ืโ€ฌโ€ซื”ืžืฉืžืขื•ืชื™ื™ืโ€ฌโ€ซื•ื”ื—ื•ืœืฉื•ืชโ€ฌโ€ซื”ืžื”ื•ืชื™ื•ืชโ€ฌโ€ซื‘ืงื‘ื™ืขืชื”โ€ฌโ€ซืื•โ€ฌโ€ซื‘ื”ืคืขืœืชื”โ€ฌโ€ซืฉืœโ€ฌ โ€ซื”ื‘ืงืจื”โ€ฌโ€ซื”ืคื ื™ืžื™ืชโ€ฌโ€ซืขืœโ€ฌโ€ซื”ื“ื™ื•ื•ื—โ€ฌโ€ซื”ื›ืกืคื™โ€ฌโ€ซื•ืขืœโ€ฌโ€ซื”ื’ื™ืœื•ื™โ€ฌโ€ซื”ืขืœื•ืœื™ืโ€ฌโ€ซื‘ืื•ืคืŸโ€ฌโ€ซืกื‘ื™ืจโ€ฌโ€ซืœื”ืฉืคื™ืขโ€ฌ โ€ซืœืจืขื”โ€ฌโ€ซื™ื›ื•ืœืชื•โ€ฌ โ€ซืขืœโ€ฌโ€ซืฉืœโ€ฌโ€ซื”ืชืื’ื™ื“โ€ฌโ€ซืœืืกื•ืฃโ€ฌ,โ€ซืœืขื‘ื“โ€ฌ,โ€ซืœืกื›ืโ€ฌโ€ซืื•โ€ฌโ€ซืœื“ื•ื•ื—โ€ฌโ€ซืขืœโ€ฌโ€ซืžื™ื“ืขโ€ฌโ€ซื›ืกืคื™โ€ฌโ€ซื‘ืื•ืคืŸโ€ฌ โ€ซืฉื™ืฉโ€ฌโ€ซื‘ื•โ€ฌโ€ซืกืคืงโ€ฌ โ€ซืœื”ื˜ื™ืœโ€ฌโ€ซื‘ืžื”ื™ืžื ื•ืชโ€ฌโ€ซื”ื“ื™ื•ื•ื—โ€ฌโ€ซื”ื›ืกืคื™โ€ฌโ€ซื•ื”ื›ื ืชโ€ฌโ€ซื”ื“ื•ื—ื•ืชโ€ฌโ€ซื”ื›ืกืคื™ื™ืโ€ฌโ€ซื‘ื”ืชืืโ€ฌ โ€ซืœื”ื•ืจืื•ืชโ€ฌโ€ซื”ื“ื™ืŸโ€ฌ;โ€ซื•ื›ืŸโ€ฌโ€“ โ€ซื‘โ€ฌ.โ€ซื‘ื™ืŸโ€ฌ ,โ€ซืชืจืžื™ืชโ€ฌ โ€ซื›ืœโ€ฌโ€ซืžื”ื•ืชื™ืชโ€ฌโ€ซื•ื‘ื™ืŸโ€ฌโ€ซืฉืื™ื ื”โ€ฌ,โ€ซืžื”ื•ืชื™ืชโ€ฌโ€ซื‘ื”โ€ฌโ€ซืžืขื•ืจื‘โ€ฌโ€ซื”ืžื ื”ืœโ€ฌโ€ซื”ื›ืœืœื™โ€ฌโ€ซืื•โ€ฌโ€ซืžื™โ€ฌ โ€ซืฉื›ืคื•ืฃโ€ฌโ€ซืœื•โ€ฌโ€ซื‘ืžื™ืฉืจื™ืŸโ€ฌโ€ซืื•โ€ฌโ€ซืžืขื•ืจื‘ื™ืโ€ฌโ€ซืขื•ื‘ื“ื™ืโ€ฌโ€ซืื—ืจื™ืโ€ฌโ€ซืฉื™ืฉโ€ฌโ€ซืœื”ืโ€ฌโ€ซืชืคืงื™ื“โ€ฌโ€ซืžืฉืžืขื•ืชื™โ€ฌ โ€ซื”ืคื ื™ืžื™ืชโ€ฌ โ€ซื‘ื‘ืงืจื”โ€ฌโ€ซืขืœโ€ฌโ€ซื”ื“ื™ื•ื•ื—โ€ฌโ€ซื”ื›ืกืคื™โ€ฌโ€ซื•ืขืœโ€ฌโ€ซื”ื’ื™ืœื•ื™โ€ฌ. 5.โ€ซืื•โ€ฌ โ€ซืœื‘ื“โ€ฌ ,โ€ซืื ื™โ€ฌโ€ซื‘โ€ฌโ€ซื™ื—ื“โ€ฌโ€ซืขืโ€ฌโ€ซืื—ืจื™ืโ€ฌโ€ซื‘ืชืื’ื™ื“โ€ฌ: โ€ซืโ€ฌ.โ€ซืงื‘ืขืชื™โ€ฌโ€ซื‘ืงืจื•ืชโ€ฌโ€ซืื•โ€ฌ ,โ€ซื•ื ื”ืœื™ืโ€ฌโ€ซื•ื™ื“ืืชื™โ€ฌโ€ซืงื‘ื™ืขืชืโ€ฌโ€ซื•ืงื™ื•ืžืโ€ฌโ€ซืฉืœโ€ฌโ€ซื‘ืงืจื•ืชโ€ฌโ€ซื•ื ื”ืœื™ืโ€ฌโ€ซืชื—ืชโ€ฌ โ€ซืคื™ืงื•ื—ื™โ€ฌ,โ€ซื”ืžื™ื•ืขื“ื™ืโ€ฌโ€ซืœื”ื‘ื˜ื™ื—โ€ฌโ€ซืฉืžื™ื“ืขโ€ฌโ€ซืžื”ื•ืชื™โ€ฌโ€ซื”ืžืชื™ื™ื—ืกโ€ฌ,โ€ซืœืชืื’ื™ื“โ€ฌโ€ซื—ื‘ืจื•ืชโ€ฌ โ€ซืœืจื‘ื•ืชโ€ฌ โ€ซื”ืชืฉ"ืขโ€ฌ ,)โ€ซืฉื ืชื™ื™ืโ€ฌ โ€ซื›ืกืคื™ื™ืโ€ฌ โ€ซ(ื“ื•ื—ื•ืชโ€ฌ โ€ซืขืจืšโ€ฌ โ€ซื ื™ื™ืจื•ืชโ€ฌ โ€ซื‘ืชืงื ื•ืชโ€ฌ โ€ซื›ื”ื’ื“ืจืชืŸโ€ฌ โ€ซืฉืœื•โ€ฌ โ€ซืžืื•ื—ื“ื•ืชโ€ฌ- 2010,โ€ซืœื™ื“ื™ืขืชื™โ€ฌ โ€ซืžื•ื‘ืโ€ฌโ€ซื‘ืชืื’ื™ื“โ€ฌ โ€ซืื—ืจื™ืโ€ฌ โ€ซื™ื“ื™โ€ฌ โ€ซืขืœโ€ฌโ€ซื”ืžืื•ื—ื“ื•ืชโ€ฌ โ€ซื•ื‘ื—ื‘ืจื•ืชโ€ฌ,โ€ซื‘โ€ฌโ€ซืคืจื˜โ€ฌโ€ซื‘ืžื”ืœืšโ€ฌ โ€ซื”ื”ื›ื ื”โ€ฌ โ€ซืชืงื•ืคืชโ€ฌโ€ซืฉืœโ€ฌโ€ซื”ื“ื•ื—ื•ืชโ€ฌ;โ€ซื•ื›ืŸโ€ฌ- โ€ซื‘โ€ฌ.โ€ซืงื‘ืขืชื™โ€ฌโ€ซื‘ืงืจื•ืชโ€ฌ,โ€ซื•ื ื”ืœื™ืโ€ฌโ€ซืื•โ€ฌโ€ซื•ื™ื“ืืชื™โ€ฌโ€ซืงื‘ื™ืขืชืโ€ฌโ€ซื•ืงื™ื•ืžืโ€ฌโ€ซืฉืœโ€ฌโ€ซื‘ืงืจื•ืชโ€ฌโ€ซื•ื ื”ืœื™ืโ€ฌโ€ซืชื—ืชโ€ฌ ,โ€ซืคื™ืงื•ื—ื™โ€ฌโ€ซื”ืžื™ื•ืขื“ื™ืโ€ฌโ€ซืœื”ื‘ื˜ื™ื—โ€ฌโ€ซื‘ืื•ืคืŸโ€ฌโ€ซืกื‘ื™ืจโ€ฌโ€ซืืชโ€ฌโ€ซืžื”ื™ืžื ื•ืชโ€ฌโ€ซื”ื“ื™ื•ื•ื—โ€ฌโ€ซื”ื›ืกืคื™โ€ฌโ€ซื•ื”ื›ื ืชโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซื”ื“ื•ื—ื•ืชโ€ฌโ€ซื‘ื”ืชืืโ€ฌโ€ซืœื”ื•ืจืื•ืชโ€ฌโ€ซืœืจื‘ื•ืชโ€ฌ ,โ€ซื”ื“ื™ืŸโ€ฌโ€ซื‘ื”ืชืืโ€ฌโ€ซืœื›ืœืœื™โ€ฌโ€ซื—ืฉื‘ื•ื ืื•ืชโ€ฌ โ€ซืžืงื•ื‘ืœื™ืโ€ฌ. โ€ซื’โ€ฌ.โ€ซืœืโ€ฌโ€ซื”ื•ื‘ืโ€ฌโ€ซืœื™ื“ื™ืขืชื™โ€ฌโ€ซื›ืœโ€ฌโ€ซืื™ืจื•ืขโ€ฌโ€ซืื•โ€ฌโ€ซืขื ื™ื™ืŸโ€ฌโ€ซืฉื—ืœโ€ฌโ€ซื‘ืžื”ืœืšโ€ฌโ€ซื”ืชืงื•ืคื”โ€ฌโ€ซืฉื‘ื™ืŸโ€ฌโ€ซืžื•ืขื“โ€ฌโ€ซื”ื“ื•ื—โ€ฌ โ€ซืœืฉื ืชโ€ฌ โ€ซื”ืฉื ืชื™โ€ฌ2017โ€ซืœื‘ื™ืŸโ€ฌโ€ซืžื•ืขื“โ€ฌโ€ซื“ื•ื—โ€ฌโ€ซืืฉืจโ€ฌ ,โ€ซื–ื”โ€ฌโ€ซื™ืฉโ€ฌโ€ซื‘ื•โ€ฌโ€ซื›ื“ื™โ€ฌโ€ซืœืฉื ื•ืชโ€ฌโ€ซืืชโ€ฌโ€ซืžืกืงื ืชโ€ฌ โ€ซื”ื“ื™ืจืงื˜ื•ืจื™ื•ืŸโ€ฌโ€ซื•ื”ื”ื ื”ืœื”โ€ฌโ€ซื‘ื ื•ื’ืขโ€ฌโ€ซืœืืคืงื˜ื™ื‘ื™ื•ืชโ€ฌโ€ซื”ื‘ืงืจื”โ€ฌโ€ซื”ืคื ื™ืžื™ืชโ€ฌโ€ซืขืœโ€ฌโ€ซื”ื“ื™ื•ื•ื—โ€ฌโ€ซื”ื›ืกืคื™โ€ฌ โ€ซื”ื’ื™ืœื•ื™โ€ฌ โ€ซื•ืขืœโ€ฌโ€ซืฉืœโ€ฌ.โ€ซื”ืชืื’ื™ื“โ€ฌ โ€ซืื™ืŸโ€ฌโ€ซื‘ืืžื•ืจโ€ฌโ€ซืœืขื™ืœโ€ฌโ€ซื›ื“ื™โ€ฌโ€ซืœื’ืจื•ืขโ€ฌโ€ซืžืื—ืจื™ื•ืชื™โ€ฌโ€ซืื•โ€ฌโ€ซืžืื—ืจื™ื•ืชโ€ฌโ€ซื›ืœโ€ฌโ€ซืื“ืโ€ฌโ€ซืขืœโ€ฌ ,โ€ซืื—ืจโ€ฌโ€ซืคื™โ€ฌโ€ซื›ืœโ€ฌโ€ซื“ื™ืŸโ€ฌ. 28โ€ซื‘โ€ฌโ€ซืžืื™โ€ฌ,8201โ€ซืœืžืคืจื˜โ€ฌ โ€ซื ื™ืจโ€ฌ โ€ซืชืืจื™ืšโ€ฌโ€ซืžื ื›"ืœโ€ฌ
  • 51.
    -4โ€“ 4 (โ€ซื‘โ€ฌ)โ€ซื”ืฆื”ืจืชโ€ฌโ€ซืœืคื™โ€ฌ โ€ซื”ื›ืกืคื™ืโ€ฌ โ€ซื‘ืชื—ื•ืโ€ฌโ€ซื‘ื™ื•ืชืจโ€ฌ โ€ซื”ื‘ื›ื™ืจโ€ฌ โ€ซื”ืžืฉืจื”โ€ฌ โ€ซื ื•ืฉืโ€ฌโ€ซืชืงื ื”โ€ฌ38โ€ซื’โ€ฌ()โ€ซ(ื“โ€ฌ2) โ€ซืžื ื”ืœื™ืโ€ฌ โ€ซื”ืฆื”ืจืชโ€ฌ โ€ซื”ื›ืกืคื™ืโ€ฌ โ€ซื‘ืชื—ื•ืโ€ฌ โ€ซื‘ื™ื•ืชืจโ€ฌ โ€ซื”ื‘ื›ื™ืจโ€ฌ โ€ซื”ืžืฉืจื”โ€ฌ โ€ซื ื•ืฉืโ€ฌ โ€ซื”ืฆื”ืจืชโ€ฌ ,โ€ซืื ื™โ€ฌโ€ซืžืžื™ื”โ€ฌ โ€ซืื‘ื™ืฉื™โ€ฌ:โ€ซื›ื™โ€ฌ โ€ซืžืฆื”ื™ืจโ€ฌ , 1.โ€ซื‘ื—ื ืชื™โ€ฌโ€ซืืชโ€ฌโ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซื”ื“ื•ื—ื•ืชโ€ฌโ€ซื‘ื™ื ื™ื™ืโ€ฌโ€ซื•โ€ฌโ€ซื”โ€ฌ โ€ซืืชโ€ฌโ€ซืžื™ื“ืขโ€ฌโ€ซื”โ€ฌโ€ซื›ืกืคื™โ€ฌโ€ซื”โ€ฌโ€ซื‘ื“ื•ื—ื•ืชโ€ฌ โ€ซื”ื›ืœื•ืœโ€ฌ โ€ซืื—ืจโ€ฌโ€ซื”ื‘ื™ื ื™ื™ืโ€ฌ โ€ซืœืชืงื•ืคืชโ€ฌ โ€ซื‘ืข"ืžโ€ฌ โ€ซืชืขืฉื™ื•ืชโ€ฌ โ€ซื—.ืžืจโ€ฌ โ€ซืฉืœโ€ฌโ€ซ(ืœื”ืœืŸโ€ฌ-)โ€ซื”ืชืื’ื™ื“โ€ฌโ€ซืœืจื‘ืขื•ืŸโ€ฌโ€ซื”โ€ฌโ€ซืจืืฉื•ืŸโ€ฌโ€ซืฉืœโ€ฌโ€ซืฉื ืชโ€ฌ2018โ€ซ(ืœื”ืœืŸโ€ฌโ€“"โ€ซื”ื“ื•ื—ื•ืชโ€ฌโ€ซืื•โ€ฌ " "โ€ซื”ื‘ื™ื ื™ื™ืโ€ฌ โ€ซืœืชืงื•ืคืชโ€ฌ โ€ซ"ื”ื“ื•ื—ื•ืชโ€ฌ.) 2.,โ€ซื™ื“ื™ืขืชื™โ€ฌ โ€ซืœืคื™โ€ฌโ€ซื”ื“ื•ื—ื•ืชโ€ฌโ€ซื”ื›ืกืคื™ื™ืโ€ฌโ€ซื‘ื™ื ื™ื™ืโ€ฌโ€ซื•ื”ืžื™ื“ืขโ€ฌโ€ซื”ื›ืกืคื™โ€ฌโ€ซื”ืื—ืจโ€ฌโ€ซื”ื›ืœื•ืœโ€ฌโ€ซื‘ื“ื•ื—ื•ืชโ€ฌโ€ซื”ื‘ื™ื ื™ื™ืโ€ฌ โ€ซืœืชืงื•ืคืชโ€ฌ โ€ซืื™ื ืโ€ฌโ€ซื›ื•ืœืœื™ืโ€ฌโ€ซื›ืœโ€ฌโ€ซืœืโ€ฌ โ€ซืžืฆื’โ€ฌโ€ซื ื›ื•ืŸโ€ฌโ€ซืฉืœโ€ฌโ€ซืขื•ื‘ื“ื”โ€ฌโ€ซืžื”ื•ืชื™ืชโ€ฌโ€ซื•ืœืโ€ฌโ€ซื—ืกืจโ€ฌโ€ซื‘ื”ืโ€ฌโ€ซืžืฆื’โ€ฌโ€ซืฉืœโ€ฌโ€ซืขื•ื‘ื“ื”โ€ฌโ€ซืžื”ื•ืชื™ืชโ€ฌ โ€ซื”ื ื—ื•ืฅโ€ฌโ€ซื›ื“ื™โ€ฌโ€ซืฉื”ืžืฆื’ื™ืโ€ฌ,โ€ซื‘ื”ืโ€ฌ โ€ซืฉื ื›ืœืœื•โ€ฌโ€ซืœืื•ืจโ€ฌโ€ซื”ื ืกื™ื‘ื•ืชโ€ฌโ€ซื‘ื”ืŸโ€ฌโ€ซื ื›ืœืœื•โ€ฌโ€ซืื•ืชืโ€ฌ,โ€ซืžืฆื’ื™ืโ€ฌโ€ซืœืโ€ฌโ€ซื™ื”ื™ื•โ€ฌโ€ซืžื˜ืขื™ืโ€ฌ โ€ซื‘ื”ืชื™ื™ื—ืกโ€ฌโ€ซืœืชืงื•ืคืชโ€ฌโ€ซื”ื“ื•ื—ื•ืชโ€ฌ. 3.โ€ซื”ื“ื•ื—ื•ืชโ€ฌ ,โ€ซื™ื“ื™ืขืชื™โ€ฌ โ€ซืœืคื™โ€ฌโ€ซื”ื›ืกืคื™ื™ืโ€ฌโ€ซื‘ื™ื ื™ื™ืโ€ฌโ€ซื•โ€ฌโ€ซื”โ€ฌโ€ซืžื™ื“ืขโ€ฌโ€ซื”โ€ฌโ€ซื›ืกืคื™โ€ฌโ€ซื”โ€ฌโ€ซืื—ืจโ€ฌโ€ซื”ื›ืœื•ืœโ€ฌโ€ซื‘ื“ื•ื—ื•ืชโ€ฌโ€ซื”ื‘ื™ื ื™ื™ืโ€ฌ โ€ซืœืชืงื•ืคืชโ€ฌ โ€ซืžืฉืงืคื™ืโ€ฌโ€ซื‘ืื•ืคืŸโ€ฌโ€ซื ืื•ืชโ€ฌ,โ€ซืžื›ืœโ€ฌโ€ซื”ื‘ื—ื™ื ื•ืชโ€ฌ,โ€ซื”ืžื”ื•ืชื™ื•ืชโ€ฌโ€ซืืชโ€ฌโ€ซื”ืžืฆื‘โ€ฌ,โ€ซื”ื›ืกืคื™โ€ฌโ€ซืชื•ืฆืื•ืชโ€ฌโ€ซื”ืคืขื•ืœื•ืชโ€ฌ โ€ซื•ืชื–ืจื™ืžื™โ€ฌโ€ซื”ืžื–ื•ืžื ื™ืโ€ฌโ€ซืฉืœโ€ฌโ€ซืœืชืืจื™ื›ื™ืโ€ฌ โ€ซื”ืชืื’ื™ื“โ€ฌโ€ซื•ืœืชืงื•ืคื•ืชโ€ฌโ€ซืฉืืœื™ื”ืโ€ฌโ€ซืžืชื™ื™ื—ืกื™ืโ€ฌโ€ซื”ื“ื•ื—ื•ืชโ€ฌ. 4.โ€ซืœืจื•ืื”โ€ฌ โ€ซื’ื™ืœื™ืชื™โ€ฌโ€ซื”ื—ืฉื‘ื•ืŸโ€ฌโ€ซื”ืžื‘ืงืจโ€ฌโ€ซืฉืœโ€ฌ,โ€ซื”ืชืื’ื™ื“โ€ฌโ€ซืœื“ื™ืจืงื˜ื•ืจื™ื•ืŸโ€ฌโ€ซื•ืœื•ื•ืขื“ืชโ€ฌโ€ซื”ื‘ื™ืงื•ืจืชโ€ฌโ€ซื“ื™ืจืงื˜ื•ืจื™ื•ืŸโ€ฌ โ€ซืฉืœโ€ฌ โ€ซื‘ื”ืชื‘ืกืกโ€ฌ ,โ€ซื”ืชืื’ื™ื“โ€ฌโ€ซืขืœโ€ฌโ€ซื”ืขืจื›ืชื™โ€ฌโ€ซื”ืขื“ื›ื ื™ืชโ€ฌโ€ซื‘ื™ื•ืชืจโ€ฌโ€ซืœื’ื‘ื™โ€ฌโ€ซื”ื‘ืงืจื”โ€ฌโ€ซื”ืคื ื™ืžื™ืชโ€ฌโ€ซืขืœโ€ฌโ€ซื”ื›ืกืคื™โ€ฌ โ€ซื”ื“ื™ื•ื•ื—โ€ฌโ€ซื•ืขืœโ€ฌ โ€ซื”ื’ื™ืœื•ื™โ€ฌ: โ€ซืโ€ฌ.โ€ซืืชโ€ฌโ€ซื›ืœโ€ฌโ€ซื”ืœื™ืงื•ื™ื™ืโ€ฌโ€ซื”ืžืฉืžืขื•ืชื™ื™ืโ€ฌโ€ซื•ื”ื—ื•ืœืฉื•ืชโ€ฌโ€ซื”ืžื”ื•ืชื™ื•ืชโ€ฌโ€ซื‘ืงื‘ื™ืขืชื”โ€ฌโ€ซืื•โ€ฌโ€ซื‘ื”ืคืขืœืชื”โ€ฌโ€ซืฉืœโ€ฌ โ€ซืขืœโ€ฌ โ€ซื”ืคื ื™ืžื™ืชโ€ฌ โ€ซื”ื‘ืงืจื”โ€ฌโ€ซื”ื“ื™ื•ื•ื—โ€ฌโ€ซื”ื›ืกืคื™โ€ฌโ€ซื•ืขืœโ€ฌโ€ซื”ื’ื™ืœื•ื™โ€ฌโ€ซื›ื›ืœโ€ฌโ€ซืฉื”ื™ืโ€ฌโ€ซืžืชื™ื™ื—ืกืชโ€ฌโ€ซืœื“ื•ื—ื•ืชโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌโ€ซื‘ื™ื ื™ื™ืโ€ฌโ€ซื•ืœืžื™ื“ืขโ€ฌโ€ซื”ื›ืกืคื™โ€ฌโ€ซื”ืื—ืจโ€ฌโ€ซื”ื›ืœื•ืœโ€ฌโ€ซื‘ื“ื•ื—ื•ืชโ€ฌโ€ซื”ื‘ื™ื ื™ื™ืโ€ฌ โ€ซืœืชืงื•ืคืชโ€ฌ,โ€ซื”ืขืœื•ืœื™ืโ€ฌ โ€ซื‘ืื•ืคืŸโ€ฌโ€ซืกื‘ื™ืจโ€ฌโ€ซืœื”ืฉืคื™ืขโ€ฌโ€ซืœืจืขื”โ€ฌโ€ซืขืœโ€ฌโ€ซืฉืœโ€ฌ โ€ซื™ื›ื•ืœืชื•โ€ฌโ€ซื”ืชืื’ื™ื“โ€ฌ,โ€ซืœืขื‘ื“โ€ฌ ,โ€ซืœืืกื•ืฃโ€ฌโ€ซืœืกื›ืโ€ฌโ€ซืื•โ€ฌโ€ซืœื“ื•ื•ื—โ€ฌ โ€ซืขืœโ€ฌโ€ซืžื™ื“ืขโ€ฌโ€ซื›ืกืคื™โ€ฌโ€ซื‘ืื•ืคืŸโ€ฌโ€ซืฉื™ืฉโ€ฌโ€ซื‘ื•โ€ฌโ€ซืœื”ื˜ื™ืœโ€ฌโ€ซื‘ืžื”ื™ืžื ื•ืชโ€ฌ โ€ซืกืคืงโ€ฌโ€ซื”ื“ื™ื•ื•ื—โ€ฌโ€ซื”ื›ืกืคื™โ€ฌโ€ซื•ื”ื›ื ืชโ€ฌ โ€ซื”ื“ื•ื—ื•ืชโ€ฌโ€ซื”ื›ืกืคื™ื™ืโ€ฌโ€ซื‘ื”ืชืืโ€ฌโ€ซืœื”ื•ืจืื•ืชโ€ฌโ€ซื”ื“ื™ืŸโ€ฌ;โ€ซื•ื›ืŸโ€ฌ- โ€ซื‘โ€ฌ.โ€ซืžื”ื•ืชื™ืชโ€ฌ โ€ซื‘ื™ืŸโ€ฌ ,โ€ซืชืจืžื™ืชโ€ฌ โ€ซื›ืœโ€ฌโ€ซื•ื‘ื™ืŸโ€ฌโ€ซืฉืื™ื ื”โ€ฌ,โ€ซืžื”ื•ืชื™ืชโ€ฌโ€ซื‘ื”โ€ฌโ€ซืžืขื•ืจื‘โ€ฌโ€ซื”ืžื ื”ืœโ€ฌโ€ซื”ื›ืœืœื™โ€ฌโ€ซืื•โ€ฌโ€ซืžื™โ€ฌ โ€ซืฉื›ืคื•ืฃโ€ฌโ€ซืœื•โ€ฌโ€ซื‘ืžื™ืฉืจื™ืŸโ€ฌโ€ซืื•โ€ฌโ€ซืžืขื•ืจื‘ื™ืโ€ฌโ€ซืขื•ื‘ื“ื™ืโ€ฌโ€ซืื—ืจื™ืโ€ฌโ€ซืฉื™ืฉโ€ฌโ€ซืœื”ืโ€ฌโ€ซืชืคืงื™ื“โ€ฌโ€ซืžืฉืžืขื•ืชื™โ€ฌ โ€ซื”ืคื ื™ืžื™ืชโ€ฌ โ€ซื‘ื‘ืงืจื”โ€ฌโ€ซืขืœโ€ฌโ€ซื”ื“ื™ื•ื•ื—โ€ฌโ€ซื”ื›ืกืคื™โ€ฌโ€ซื•ืขืœโ€ฌโ€ซื”ื’ื™ืœื•ื™โ€ฌ. 5.โ€ซื™ื—ื“โ€ฌ โ€ซืื•โ€ฌ โ€ซืœื‘ื“โ€ฌ ,โ€ซืื ื™โ€ฌโ€ซืขืโ€ฌโ€ซืื—ืจื™ืโ€ฌโ€ซื‘ืชืื’ื™ื“โ€ฌ: โ€ซืโ€ฌ.โ€ซื‘ืงืจื•ืชโ€ฌ โ€ซืงื‘ืขืชื™โ€ฌ,โ€ซื•ื ื”ืœื™ืโ€ฌโ€ซืื•โ€ฌโ€ซื•ื™ื“ืืชื™โ€ฌโ€ซืงื‘ื™ืขืชืโ€ฌโ€ซื•ืงื™ื•ืžืโ€ฌโ€ซืฉืœโ€ฌโ€ซื‘ืงืจื•ืชโ€ฌโ€ซื•ื ื”ืœื™ืโ€ฌโ€ซืชื—ืชโ€ฌ โ€ซืคื™ืงื•ื—โ€ฌโ€ซื™โ€ฌ,โ€ซื”ืžื™ื•ืขื“ื™ืโ€ฌโ€ซืœื”ื‘ื˜ื™ื—โ€ฌโ€ซืฉืžื™ื“ืขโ€ฌโ€ซืžื”ื•ืชื™โ€ฌโ€ซื”ืžืชื™ื™ื—ืกโ€ฌ,โ€ซืœืชืื’ื™ื“โ€ฌโ€ซื—ื‘ืจื•ืชโ€ฌ โ€ซืœืจื‘ื•ืชโ€ฌ โ€ซื”ืชืฉ"ืขโ€ฌ ,)โ€ซืฉื ืชื™ื™ืโ€ฌ โ€ซื›ืกืคื™ื™ืโ€ฌ โ€ซ(ื“ื•ื—ื•ืชโ€ฌ โ€ซืขืจืšโ€ฌ โ€ซื ื™ื™ืจื•ืชโ€ฌ โ€ซื‘ืชืงื ื•ืชโ€ฌ โ€ซื›ื”ื’ื“ืจืชืŸโ€ฌ โ€ซืฉืœื•โ€ฌ โ€ซืžืื•ื—ื“ื•ืชโ€ฌ- 2010,โ€ซื‘ืชืื’ื™ื“โ€ฌ โ€ซืื—ืจื™ืโ€ฌ โ€ซื™ื“ื™โ€ฌ โ€ซืขืœโ€ฌ โ€ซืœื™ื“ื™ืขืชื™โ€ฌ โ€ซืžื•ื‘ืโ€ฌโ€ซื”ืžืื•ื—ื“ื•ืชโ€ฌ โ€ซื•ื‘ื—ื‘ืจื•ืชโ€ฌ,โ€ซื‘ืคืจื˜โ€ฌโ€ซื‘ืžื”ืœืšโ€ฌ โ€ซื”ื”ื›ื ื”โ€ฌ โ€ซืชืงื•ืคืชโ€ฌโ€ซืฉืœโ€ฌโ€ซื”ื“ื•ื—ื•ืชโ€ฌ;โ€ซื•ื›ืŸโ€ฌ- โ€ซื‘โ€ฌ.โ€ซื‘ืงืจื•ืชโ€ฌ โ€ซืงื‘ืขืชื™โ€ฌ,โ€ซื•ื ื”ืœื™ืโ€ฌโ€ซืื•โ€ฌโ€ซื•ื™ื“ืืชื™โ€ฌโ€ซืงื‘ื™ืขืชืโ€ฌโ€ซื•ืงื™ื•ืžืโ€ฌโ€ซืฉืœโ€ฌโ€ซื‘ืงืจื•ืชโ€ฌโ€ซื•ื ื”ืœื™ืโ€ฌโ€ซืชื—ืชโ€ฌ โ€ซืคื™ืงื•ื—โ€ฌโ€ซื™โ€ฌโ€ซื”ืžื™ื•ืขื“ื™ืโ€ฌ ,โ€ซืœื”ื‘ื˜ื™ื—โ€ฌโ€ซื‘ืื•ืคืŸโ€ฌโ€ซืกื‘ื™ืจโ€ฌโ€ซืืชโ€ฌโ€ซืžื”ื™ืžื ื•ืชโ€ฌโ€ซื”ื“ื™ื•ื•ื—โ€ฌโ€ซื”ื›ืกืคื™โ€ฌโ€ซื•ื”ื›ื ืชโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซื”ื“ื•ื—ื•ืชโ€ฌโ€ซื‘ื”ืชืืโ€ฌโ€ซืœื”ื•ืจืื•ืชโ€ฌโ€ซืœืจื‘ื•ืชโ€ฌ ,โ€ซื”ื“ื™ืŸโ€ฌโ€ซื‘ื”ืชืืโ€ฌโ€ซืœื›ืœืœื™โ€ฌโ€ซื—ืฉื‘ื•ื ืื•ืชโ€ฌ โ€ซืžืงื•ื‘ืœื™ืโ€ฌ. โ€ซื’โ€ฌ.โ€ซืœืโ€ฌโ€ซื”ื•ื‘ืโ€ฌโ€ซืœื™ื“ื™ืขืชื™โ€ฌโ€ซื›ืœโ€ฌโ€ซืื™ืจื•ืขโ€ฌโ€ซืื•โ€ฌโ€ซืขื ื™ื™ืŸโ€ฌโ€ซืฉื—ืœโ€ฌโ€ซื‘ืžื”ืœืšโ€ฌโ€ซื”ืชืงื•ืคื”โ€ฌโ€ซืฉื‘ื™ืŸโ€ฌโ€ซืžื•ืขื“โ€ฌโ€ซื”ื“ื•ื—โ€ฌ โ€ซืœืฉื ืชโ€ฌ โ€ซื”ืฉื ืชื™โ€ฌ2017โ€ซืœื‘ื™ืŸโ€ฌโ€ซืžื•ืขื“โ€ฌโ€ซื“ื•ื—โ€ฌโ€ซืœื“ื•ื—ื•ืชโ€ฌ โ€ซื”ืžืชื™ื™ื—ืกโ€ฌ ,โ€ซื–ื”โ€ฌโ€ซื•ืœื›ืœโ€ฌ โ€ซื‘ื™ื ื™ื™ืโ€ฌ โ€ซื”ื›ืกืคื™ื™ืโ€ฌ โ€ซืืฉืจโ€ฌ ,โ€ซื”ื‘ื™ื ื™ื™ืโ€ฌ โ€ซืœืชืงื•ืคืชโ€ฌ โ€ซื‘ื“ื•ื—ื•ืชโ€ฌ โ€ซื”ื›ืœื•ืœโ€ฌ โ€ซืื—ืจโ€ฌ โ€ซื›ืกืคื™โ€ฌ โ€ซืžื™ื“ืขโ€ฌโ€ซื™ืฉโ€ฌโ€ซื‘ื•โ€ฌโ€ซื›ื“ื™โ€ฌ,โ€ซืœืฉื ื•ืชโ€ฌ โ€ซืืชโ€ฌ โ€ซืœื”ืขืจื›ืชื™โ€ฌโ€ซื”ื“ื™ืจืงื˜ื•ืจื™ื•ืŸโ€ฌ โ€ซืžืกืงื ืชโ€ฌโ€ซื•ื”ื”ื ื”ืœื”โ€ฌโ€ซื‘ื ื•ื’ืขโ€ฌโ€ซืœืืคืงื˜ื™ื‘ื™ื•ืชโ€ฌโ€ซื”ื‘ืงืจื”โ€ฌโ€ซื”ืคื ื™ืžื™ืชโ€ฌ โ€ซืขืœโ€ฌโ€ซื”ื“ื™ื•ื•ื—โ€ฌโ€ซื”ื›ืกืคื™โ€ฌโ€ซื”ื’ื™ืœื•ื™โ€ฌ โ€ซื•ืขืœโ€ฌโ€ซืฉืœโ€ฌ.โ€ซื”ืชืื’ื™ื“โ€ฌ โ€ซืื™ืŸโ€ฌโ€ซื‘ืืžื•ืจโ€ฌโ€ซืœืขื™ืœโ€ฌโ€ซื›ื“ื™โ€ฌโ€ซืœื’ืจื•ืขโ€ฌโ€ซืžืื—ืจื™ื•ืชื™โ€ฌโ€ซืื•โ€ฌโ€ซืžืื—ืจื™ื•ืชโ€ฌโ€ซื›ืœโ€ฌโ€ซืื“ืโ€ฌโ€ซืขืœโ€ฌ ,โ€ซืื—ืจโ€ฌโ€ซืคื™โ€ฌโ€ซื›ืœโ€ฌโ€ซื“ื™ืŸโ€ฌ. 28โ€ซื‘ืžืื™โ€ฌ,2018โ€ซืžืžื™ื”โ€ฌ โ€ซืื‘ื™ืฉื™โ€ฌ โ€ซืชืืจื™ืšโ€ฌโ€ซื›ืกืคื™ืโ€ฌ โ€ซืกืžื ื›"ืœโ€ฌ