ื—ืคืจ ืžื™ื›ืฉื•ืจ ื•ืžืขืจื›ื•ืช ื‘ืขืž ื‘ืื‘ืŸ ื™ื”ื•ื“ื”

ื™ืฉืจืืœื—ืคืจ ืžื™ื›ืฉื•ืจ ื•ืžืขืจื›ื•ืช ื‘ืขืž

 

ืื™ืŸ ืžื™ื“ืข

🕗 ืฉืขื•ืช ืคืชื™ื—ื”

ื™ื•ื ืจืืฉื•ืŸ⚠
ื™ื•ื ืฉื ื™⚠
ื™ื•ื ืฉืœื™ืฉื™⚠
ื™ื•ื ืจื‘ื™ืขื™⚠
ื™ื•ึนื ื—ืžื™ืฉื™⚠
ื™ื•ื ืฉื™ืฉื™⚠
ื™ื•ื ื”ืฉื‘ืช⚠
ื™ืฉื•ื‘, ืื‘ืŸ ื™ื”ื•ื“ื”, 40500, ื™ืฉืจืืœ
ืื ืฉื™ ืงืฉืจ ื˜ืœืคื•ืŸ: +972 9-899-5069
ืืชืจ ืื™ื ื˜ืจื ื˜: www.hefer.co.il
ื“ืจื›ื™ ื”ื’ืขื” ื’ื“ื•ืœื”
Latitude: 32.276648, Longitude: 34.885087

ื”ืขืจื•ืช 1

  • iw

    ื’ืจืคื™ืง ื‘ื ื˜ืœ

    ::

    ืžื™ื›ืฉื•ืจ ื•ืื‘ื™ื–ืจื™ื ืœืžื“ื™ื“ื•ืช ื›ื™ืžื™ื•ืช ื‘ืžื™ื ื•ื‘ื—ื•ืžืจื™ื ืœืžืขื‘ื“ื•ืช ื˜ื•ื‘ ืœื›ืœ ืžื™ ืฉืฆืจื™ืš ืœืžื“ื•ื“ ืขืจื›ื™ ื”ื’ื‘ื” ืื• ืžื•ืœื™ื›ื•ืช ื—ืฉืžืœื™ืช ื‘ื ื•ื–ืœื™ื. ื™ืฉ ื‘ืžืœืื™ ืžื›ืฉื™ืจื™ื ื•ืืœืงื˜ืจื•ื“ื•ืช ืฉืจื•ืช ื˜ื•ื‘

ืงื˜ื’ื•ืจื™ื•ืช ื”ืคื•ืคื•ืœืจื™ื•ืช ื‘ื™ื•ืชืจ:

ื—ืฉื‘ื•ื ืื•ืช

ืงื“ืจื•ืŸ ื•ืฉื•ืช' - ืจื•ื—

HaMasger Street 9, Tel Aviv-Yafo
ื—ืฉื‘ื•ื ืื•ืช

ื˜ืจื•ื™ื ืจ ื’ืœื‘ืจ ืืœื•ื ื™, ืจื•ืื™ ื—ืฉื‘ื•ืŸ

ื‘ื™ืช ืขื•ื‘ื“ 8, ืชืœ ืื‘ื™ื‘ ื™ืคื•
ื—ืฉื‘ื•ื ืื•ืช

Virtue Tax - ืžื•ืžื—ื™ื ืœืžื™ืกื•ื™ ืืจื”"ื‘-ื™ืฉืจืืœ. ืฉื™ืจื•ืชื™ ื™ื™ืขื•ืฅ ื•ื”ื›ื ืช ื“ื•ื—ื•ืช ืžืก.ื™ื™ืฆื•ื’ ืžื•ืœ ื”-IRS

Ze'ev Jabotinsky Street 5, Ramat Gan
ื—ืฉื‘ื•ื ืื•ืช

ืคืื”ืŸ ืงื ื” ืืช ื’.ืž.ืจ

HaMasger Street 32, Tel Aviv-Yafo
ื—ืฉื‘ื•ื ืื•ืช

ืฉื•ืžื” ืขืฆืžื™ืช

ื“ืจืš ื–ืื‘ ื–'ื‘ื•ื˜ื™ื ืกืงื™ 5, ืจืžืช ื’ืŸ
ื—ืฉื‘ื•ื ืื•ืช

ืขืžื ื•ืืœ, ื’ื‘ื™ืจ ื•ืฉื•ืช', ืจื•"ื—

ื™ื“ ื—ืจื•ืฆื™ื 14, ืชืœ ืื‘ื™ื‘ ื™ืคื•
ื—ืฉื‘ื•ื ืื•ืช

ื”ื•ื’ืŸ, ื’ื™ื ื–ื‘ื•ืจื’, ื™ื•ื“ืœื‘ื™ืฅ ื•ืฉื•ืช' - ืจื•ืื™ ื—ืฉื‘ื•ืŸ

Yigal Alon Street 53, Tel Aviv-Yafo
ื—ืฉื‘ื•ื ืื•ืช

ืจืคืืœ ืื ื’ืœื ื“ืจ, ืจื•"ื—

ืื™ืชืžืจ 12, ืจืžืช ื’ืŸ
ื—ืฉื‘ื•ื ืื•ืช

Gino & Co. Certified Public Accountants

Weizmann Street 4, Tel Aviv-Yafo
ื—ืฉื‘ื•ื ืื•ืช

ืžื™ืกื•ื™ ืืžืจื™ืงืื™ - ืžื™ื ืกื˜ืจ ื›ื•ื›ื‘ื™ Minster Kohavi, CPA

Yigal Alon Street 57, Tel Aviv-Yafo
ื—ืฉื‘ื•ื ืื•ืช

ืขื•ื“ื“ ื‘ืŸ ื‘ืจื•ืš ืจื•ืื” ื—ืฉื‘ื•ืŸ

Derech Ben Gurion 1, Bnei Brak
ื—ืฉื‘ื•ื ืื•ืช

Geoda

ื‘ื™ืช ื•ื™ืงื˜ื•ืจื™ื”, ื”ืžืœืื›ื” 3, ืชืœ ืื‘ื™ื‘ ื™ืคื•
ื—ืฉื‘ื•ื ืื•ืช

ืžืฆืœื™ื— - ืชื•ื‘ืœ ื•ืฉื•ืช', ืจื•ืื™ ื—ืฉื‘ื•ืŸ

ืžืฆื“ื” 9, ื‘ื ื™ ื‘ืจืง
ื—ืฉื‘ื•ื ืื•ืช

ื™ืฉืจืืœ | ืจื‘ื™ื ื•ื‘ื™ืฅ ืจื•ื— ื•ื™ื•ืขืฆื™ื

Ze'ev Jabotinsky Street 33, Ramat Gan
ื—ืฉื‘ื•ื ืื•ืช

ื™ื”ื•ื“ื” ืืจืœื™ืš ื•ืฉื•ืช' ืจื•ืื™ ื—ืฉื‘ื•ืŸ

ื™ื’ืืœ ืืœื•ืŸ 65, ืชืœ ืื‘ื™ื‘ ื™ืคื•
ื—ืฉื‘ื•ื ืื•ืช

Eli Menachem - Office CPA and attorney

Sha'ul HaMelech Street 70, Beit She'an
ื—ืฉื‘ื•ื ืื•ืช

ืื‘ื™ ืคืจืœ ืจื•ืื” ื—ืฉื‘ื•ืŸ

ื“ืจืš ื‘ืŸ ื’ื•ืจื™ื•ืŸ 1, ื‘ื ื™ ื‘ืจืง
ื—ืฉื‘ื•ื ืื•ืช

ื—ืŸ ื™ืขืงื‘ ืจื•ืื” ื—ืฉื‘ื•ืŸ

Ze'ev Jabotinsky Road 33, Ramat Gan
ื—ืฉื‘ื•ื ืื•ืช

ืื•ื“ื™ื˜ ื‘ืงืจื” ื•ื‘ื™ืงื•ืจืช

ื“ืจืš ืžื ื—ื ื‘ื’ื™ืŸ 65, ื‘ื™ืช ืืฉืจื, ืชืœ ืื‘ื™ื‘ ื™ืคื•
ื—ืฉื‘ื•ื ืื•ืช

ืฉื—ืจ- ืœื ื“ืื• ืžืฉืจื“ ืขื•ืจื›ื™-ื“ื™ืŸ

HaTa'as Street 3, Ramat Gan
ื—ืฉื‘ื•ื ืื•ืช

ืคืจื ืงื• ื•ืฉื•ืช' ืจื•ื—

ืฉื“"ืœ 3, ืชืœ ืื‘ื™ื‘ ื™ืคื•
ื—ืฉื‘ื•ื ืื•ืช

ืืž ื˜ื™ ื–ื“ ื™ืขื•ืฅ ื•ื ื™ื”ื•ืœ ื‘ืขืž

ื™ื•ืกืฃ ืงืืจื• 13, ืชืœ ืื‘ื™ื‘ ื™ืคื•
ื—ืฉื‘ื•ื ืื•ืช

David Etinger, CPA

Shapira Street 16, Ramat Gan
ื—ืฉื‘ื•ื ืื•ืช

ืžื›ื™ืจืช ื—ื‘ืจื” ืขื ืกื™ื•ื•ื’ ืงื‘ืœื ื™ ื’ื‘ื•ื” ื‘ืจืฉื ื”ืงื‘ืœื ื™ื ื“ื•ืจื•ืŸ ื™ื ื™ื‘

ืชื•ื‘ืœ 30, ืจืžืช ื’ืŸ
ื—ืฉื‘ื•ื ืื•ืช

ืกื•ืคืจื™ืŸ ื‘ื›ืจ ื•ืฉื•ืช'

ื“ืจืš ืžื ื—ื ื‘ื’ื™ืŸ 7, ืจืžืช ื’ืŸ
ื—ืฉื‘ื•ื ืื•ืช

ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 1

State of Palestine

State of Palestine, Aqsa, Jerusalem
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 1

ื”ื’ื“ื” ื”ืžืขืจื‘ื™ืช

ื™ืฉืจืืœ
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 1

Centraldistriktet

Israel
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 1

Zentralbezirk

Israel
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 1

ืชื—ื ืช ื›ื™ื‘ื•ื™ ืืฉ ื”ืืœื”

ืชื—ื ืช ื›ื™ื‘ื•ื™ ืืฉ ื”ืืœื”
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 1

Westjordanland

Israel
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 1

ะ—ะฐะฟะฐะดะฝั‹ะน ะฑะตั€ะตะณ ั€. ะ˜ะพั€ะดะฐะฝ

ะ˜ะทั€ะฐะธะปัŒ
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 1

Bezirk Tel Aviv

Israel
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 1

Jerusalem-distriktet

Israel
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 1

ืžื—ื•ื– ืชืœ ืื‘ื™ื‘

ื™ืฉืจืืœ
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 1

ืžื—ื•ื– ื”ืžืจื›ื–

ื™ืฉืจืืœ
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 1

ะ˜ะตั€ัƒัะฐะปะธะผัะบะธะน ะพะบั€ัƒะณ

ะ˜ะทั€ะฐะธะปัŒ
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 1

Center District

Israel
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 1

ะพะบั€ัƒะณ ะ˜ัƒะดะตั ะธ ะกะฐะผะฐั€ะธั

ะ˜ะทั€ะฐะธะปัŒ
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 1

ะขะตะปัŒ-ะะฒะธะฒัะบะธะน ะพะบั€ัƒะณ

ะ˜ะทั€ะฐะธะปัŒ
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 1

ะฆะตะฝั‚ั€ะฐะปัŒะฝั‹ะน ะพะบั€ัƒะณ ะ˜ะทั€ะฐะธะปั

ะ˜ะทั€ะฐะธะปัŒ
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 1

ืžื—ื•ื– ื™ืจื•ืฉืœื™ื

ื™ืฉืจืืœ
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 1

Bezirk Jerusalem

Israel
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 1

Jerusalem District

Israel
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 1

Norddistriktet

Israel
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 1

ืžื—ื•ื– ื”ืฆืคื•ืŸ

ื™ืฉืจืืœ
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 1

South District

Israel
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 1

ะฅะตั„ะฐ

ะ˜ะทั€ะฐะธะปัŒ
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 1

ืžื—ื•ื– ื”ื“ืจื•ื

ื™ืฉืจืืœ
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 1

ะกะตะฒะตั€ะฝั‹ะน ะพะบั€ัƒะณ ะ˜ะทั€ะฐะธะปั

ะ˜ะทั€ะฐะธะปัŒ
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 1

ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 2

ื”ืฉืจื•ืŸ

ื™ืฉืจืืœ
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 2

ะจะฐั€ะพะฝ

ะ˜ะทั€ะฐะธะปัŒ
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 2

ะะบะบะพ

ะ˜ะทั€ะฐะธะปัŒ
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 2

Kinneret

Israel
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 2

ะฅะฐะนั„ะฐ

ะ˜ะทั€ะฐะธะปัŒ
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 2

ืจื—ื•ื‘ื•ืช

ื™ืฉืจืืœ
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 2

Rehovot

Izrael
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 2

ื—ื™ืคื”

ื™ืฉืจืืœ
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 2

ะขะทั„ะฐั‚

ะ˜ะทั€ะฐะธะปัŒ
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 2

ะฅะฐะดะตั€ะฐ

ะ˜ะทั€ะฐะธะปัŒ
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 2

Scharonebene

Israel
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 2

ะ ะฐะผะปะฐ

ะ˜ะทั€ะฐะธะปัŒ
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 2

ื—ื“ืจื”

ื™ืฉืจืืœ
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 2

Akko

Israel
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 2

ืจืžืœื”

ื™ืฉืจืืœ
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 2

ืขื›ื•

ื™ืฉืจืืœ
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 2

ื›ื ืจืช

ื™ืฉืจืืœ
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 2

Petach Tikva

Israel
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 2

ะัˆะบะตะปะพะฝ

ะ˜ะทั€ะฐะธะปัŒ
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 2

ะ™ะธะทั€ะฐะตะป

ะ˜ะทั€ะฐะธะปัŒ
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 2

ะŸะตั‚ั‡ ะขะธะบะฒะฐ

ะ˜ะทั€ะฐะธะปัŒ
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 2

Tzfat

Israel
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 2

ะ“ะพะปะฐะฝ

ะ˜ะทั€ะฐะธะปัŒ
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 2

Ashkelon

Israel
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 2

ื’ื•ืœืŸ

ื™ืฉืจืืœ
ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 2

๐Ÿ“‘ ื›ืœ ื”ืงื˜ื’ื•ืจื™ื•ืช

Rv ืคืืจืง, ืงืžืคื™ื ื’ืื•ื›ืœืื–ื•ืจ ื“ื™ื‘ื•ืจื™ืื™ื ืกื˜ืœื˜ื•ืจืืฆื˜ื“ื™ื•ืŸืืงื•ื•ืจื™ื•ืื‘ืื•ืœื™ื ื’ื‘ื™ืช ื”ื›ื ืกืชื‘ื™ืช ื”ืœื•ื•ื™ื•ืชื‘ื™ืช ื”ืžืฉืคื˜ื‘ื™ืช ื”ืกืคืจื‘ื™ืช ื—ื•ืœื™ืื‘ื™ืช ืžืงื“ืฉ ื”ื™ื ื“ื™ื‘ื™ืช ืžืจืงื—ืชื‘ื™ืช ืงื‘ืจื•ืชื‘ื™ืช ืงื•ืœื ื•ืขื‘ื ืงื‘ืจื‘ืจื™ืื•ืชื’ืœืจื™ื” ืœืืžื ื•ืชื’ืŸ ื”ื—ื™ื•ืชื“ื•ืืจื”ืื•ื ื™ื‘ืจืกื™ื˜ื”ื”ื›ื ืกื™ื™ื”ื”ื ื—ืช ื™ืกื•ื“ื”ืฉื›ืจืช ืกืจื˜ื™ืื”ืฉื›ืจืช ืจื›ื‘ื—ื‘ืจืช ื”ื•ื‘ืœื•ืชื—ื“ืจ ื›ื•ืฉืจื—ื“ืจ ืชืช ืงืจืงืขื™ื—ื ื•ืชื—ื ื•ืช ืื•ืคื ื™ื™ืื—ื ื•ืช ื‘ื’ื“ื™ืื—ื ื•ืช ื—ื•ืžืจื”ื—ื ื•ืช ื›ืœื‘ื•ื—ื ื•ืช ืœื—ื™ื•ืชื—ื ื•ืช ืžื•ืฆืจื™ ื‘ื™ืชื—ื ื•ืช ืžื›ืฉื™ืจื™ ื—ืฉืžืœื—ื ื•ืช ืžืฉืงืื•ืช ื—ืจื™ืคื™ืื—ื ื•ืช ื ื•ื—ื•ืชื—ื ื•ืช ื ืขืœื™ื™ืื—ื ื•ืช ืกืคืจื™ืื—ื ื•ืช ืคืจื—ื™ืื—ื ื•ืช ืจื”ื™ื˜ื™ืื—ื ื•ืช ืจื›ื‘ื—ื ื•ืช ืชื›ืฉื™ื˜ื™ืื—ื ื™ื”ื—ืฉื‘ื•ื ืื•ืชื—ืฉืžืœืื™ื˜ื™ืคื•ืœ ื‘ืฉื™ืขืจื˜ื™ืคื•ืœ ื•ื˜ืจื™ื ืจื™ื›ืกืคื•ืžื˜ืžืืคื™ื™ื”ืžื“ื™ื ื”ืžื•ื–ื™ืื•ืŸืžื•ืขื“ื•ืŸ ืœื™ืœื”ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 1ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 2ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 3ืžื—ื•ื– ื”ืื“ืžื™ื ื™ืกื˜ืจื˜ื™ื‘ื™ ืจืžื” 4ืžื—ืกืŸืžื™ืžื•ืŸืžื›ื•ืœืช ืื• ืกื•ืคืจืžืจืงื˜ืžืžืฉืœื” ืžืงื•ืžื™ืชืžื ืขื•ืœืŸืžืกื’ื“ืžืกืœื•ืœืžืกืขื“ื”ืžืงื•ื ืžื’ื•ืจื™ืืžืงื•ื ืคื•ืœื—ืŸืžืฉื˜ืจื”ืžืฉืœื•ื—ื™ ืžื–ื•ืŸืžืฉืงืื•ืช ืงืœื™ืื ืžืœ ื”ืชืขื•ืคื”ื ืงื•ื“ืช ื”ืขื ื™ื™ืŸืกึฐื‘ึดื™ื‘ึธื”ืกื•ื›ื ื•ืชืกื•ื›ื ื•ืช ื‘ื™ื˜ื•ื—ืกื•ื›ื ื•ืช ื ื“ืœ"ืŸืกื•ื›ื ื•ืช ื ืกื™ืขื•ืชืกื•ืคืจืžืจืงื˜ืกืœื•ืŸ ื™ื•ืคื™ืกืคืืกืคืจื™ื”ืขื•ืจืš ื“ื™ืŸืขื™ืจื™ื™ื”ืคึผึธืืจืงืคืืจืง ืฉืขืฉื•ืขื™ืืคื•ืœื™ื˜ื™ืคื™ื–ื™ื•ืชืจืคื™ืกื˜ืฆื•ืžืชืฆื™ื™ืจืงื‘ืœืŸ ื’ื’ื•ืชืงื‘ืœืŸ ื›ืœืœื™ืงื–ื™ื ื•ืงืžืคื™ื ื’ืงื ื™ื•ืŸืงืคื˜ืจื™ื”ืจื•ึนืคึตืืจื•ืคื ืฉื™ื ื™ื™ืืจืžืช ื™ื™ืฉื•ื‘ ืชืช 1ืฉื’ืจื™ืจื•ืชืฉื˜ื—ืฉื˜ื™ืคืช ืžื›ื•ื ื™ื•ืชืฉื™ืจื•ืช ื›ื‘ื™ืกื”ืชึทื—ึฒื ึทืช ืžึฐื›ึทื‘ึตึผื™ ืึตืฉืืชื—ื ืช ืื•ื˜ื•ื‘ื•ืกืชื—ื ืช ื“ืœืงืชื—ื ืช ืžื•ื ื™ื•ืชืชื—ื ืช ืžืขื‘ืจืชื—ื ืช ืจื›ื‘ืชืชื—ื ืช ืจื›ื‘ืช ืงืœื”ืชื—ื ืช ืจื›ื‘ืช ืชื—ืชื™ืชืชื™ืงื•ืŸ ืจื›ื‘ืชื›ื•ื ื” ื˜ื‘ืขื™ืช