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TEXT-ALIGN: justify; mso-pagination: widow-orphan; mso-layout-grid-align: none; punctuation-wrap: simple; mso-bidi-font-size: 14.0pt; mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: FrankRuehl; mso-style-name: Ruller5 } LI.Ruller5 { FONT-SIZE: 11pt; MARGIN: 0cm 82.1pt 0pt 64.1pt; DIRECTION: rtl; FONT-FAMILY: "Arial TUR"; unicode-bidi: embed; LETTER-SPACING: 0.5pt; TEXT-ALIGN: justify; mso-pagination: widow-orphan; mso-layout-grid-align: none; punctuation-wrap: simple; mso-bidi-font-size: 14.0pt; mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: FrankRuehl; mso-style-name: Ruller5 } DIV.Ruller5 { FONT-SIZE: 11pt; MARGIN: 0cm 82.1pt 0pt 64.1pt; DIRECTION: rtl; FONT-FAMILY: "Arial TUR"; unicode-bidi: embed; LETTER-SPACING: 0.5pt; TEXT-ALIGN: justify; mso-pagination: widow-orphan; mso-layout-grid-align: none; punctuation-wrap: simple; mso-bidi-font-size: 14.0pt; mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: FrankRuehl; mso-style-name: Ruller5 } P.Ruller6 { FONT-SIZE: 11pt; MARGIN: 0cm 0cm 0pt; DIRECTION: rtl; FONT-FAMILY: "Arial TUR"; unicode-bidi: embed; LETTER-SPACING: 0.5pt; TEXT-ALIGN: right; mso-pagination: widow-orphan; mso-layout-grid-align: none; punctuation-wrap: simple; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: DavidFix; tab-stops: 39.7pt 4.0cm 289.15pt 13.0cm; mso-style-name: Ruller6 } LI.Ruller6 { FONT-SIZE: 11pt; MARGIN: 0cm 0cm 0pt; DIRECTION: rtl; FONT-FAMILY: "Arial TUR"; unicode-bidi: embed; LETTER-SPACING: 0.5pt; TEXT-ALIGN: right; mso-pagination: widow-orphan; mso-layout-grid-align: none; punctuation-wrap: simple; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: DavidFix; tab-stops: 39.7pt 4.0cm 289.15pt 13.0cm; mso-style-name: Ruller6 } DIV.Ruller6 { FONT-SIZE: 11pt; MARGIN: 0cm 0cm 0pt; DIRECTION: rtl; FONT-FAMILY: "Arial TUR"; unicode-bidi: embed; LETTER-SPACING: 0.5pt; TEXT-ALIGN: right; mso-pagination: widow-orphan; mso-layout-grid-align: none; punctuation-wrap: simple; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: DavidFix; tab-stops: 39.7pt 4.0cm 289.15pt 13.0cm; mso-style-name: Ruller6 } SPAN.Delete { TEXT-DECORATION: line-through; mso-style-name: Delete } P.WriterName { FONT-WEIGHT: bold; FONT-SIZE: 11pt; MARGIN: 0cm 0cm 0pt; DIRECTION: rtl; LINE-HEIGHT: 150%; FONT-FAMILY: "Arial TUR"; unicode-bidi: embed; LETTER-SPACING: 0.5pt; TEXT-ALIGN: justify; TEXT-DECORATION: underline; mso-style-parent: Ruller4; mso-pagination: widow-orphan; mso-layout-grid-align: none; punctuation-wrap: simple; mso-bidi-font-size: 14.0pt; mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: David; mso-style-next: Ruller4; tab-stops: 40.0pt; mso-style-name: "Writer Name"; text-underline: single } LI.WriterName { FONT-WEIGHT: bold; FONT-SIZE: 11pt; MARGIN: 0cm 0cm 0pt; DIRECTION: rtl; LINE-HEIGHT: 150%; FONT-FAMILY: "Arial TUR"; unicode-bidi: embed; LETTER-SPACING: 0.5pt; TEXT-ALIGN: justify; TEXT-DECORATION: underline; mso-style-parent: Ruller4; mso-pagination: widow-orphan; mso-layout-grid-align: none; punctuation-wrap: simple; mso-bidi-font-size: 14.0pt; mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: David; mso-style-next: Ruller4; tab-stops: 40.0pt; mso-style-name: "Writer Name"; text-underline: single } DIV.WriterName { FONT-WEIGHT: bold; FONT-SIZE: 11pt; MARGIN: 0cm 0cm 0pt; DIRECTION: rtl; LINE-HEIGHT: 150%; FONT-FAMILY: "Arial TUR"; unicode-bidi: embed; LETTER-SPACING: 0.5pt; TEXT-ALIGN: justify; TEXT-DECORATION: underline; mso-style-parent: Ruller4; mso-pagination: widow-orphan; mso-layout-grid-align: none; punctuation-wrap: simple; mso-bidi-font-size: 14.0pt; mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: David; mso-style-next: Ruller4; tab-stops: 40.0pt; mso-style-name: "Writer Name"; text-underline: single } SPAN.Hand { FONT-FAMILY: "Guttman Yad"; mso-bidi-font-family: "Guttman Yad"; mso-style-name: Hand } P.2 { FONT-SIZE: 10pt; MARGIN: 0cm 0cm 0pt; DIRECTION: rtl; FONT-FAMILY: "Times New Roman"; unicode-bidi: embed; TEXT-ALIGN: right; mso-pagination: widow-orphan; mso-layout-grid-align: none; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-style-name: ñâðåò } LI.2 { FONT-SIZE: 10pt; MARGIN: 0cm 0cm 0pt; DIRECTION: rtl; FONT-FAMILY: "Times New Roman"; unicode-bidi: embed; TEXT-ALIGN: right; mso-pagination: widow-orphan; mso-layout-grid-align: none; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-style-name: ñâðåò } DIV.2 { FONT-SIZE: 10pt; MARGIN: 0cm 0cm 0pt; DIRECTION: rtl; FONT-FAMILY: "Times New Roman"; unicode-bidi: embed; TEXT-ALIGN: right; mso-pagination: widow-orphan; mso-layout-grid-align: none; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-style-name: ñâðåò } P.Casenameintextbody { FONT-WEIGHT: bold; FONT-SIZE: 10pt; MARGIN: 0cm 0cm 0pt; DIRECTION: rtl; FONT-FAMILY: "Times New Roman"; unicode-bidi: embed; TEXT-ALIGN: left; TEXT-DECORATION: underline; mso-pagination: widow-orphan; mso-layout-grid-align: none; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-style-name: "Case name in text body"; text-underline: single } LI.Casenameintextbody { FONT-WEIGHT: bold; FONT-SIZE: 10pt; MARGIN: 0cm 0cm 0pt; DIRECTION: rtl; FONT-FAMILY: "Times New Roman"; unicode-bidi: embed; TEXT-ALIGN: left; TEXT-DECORATION: underline; mso-pagination: widow-orphan; mso-layout-grid-align: none; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-style-name: "Case name in text body"; text-underline: single } DIV.Casenameintextbody { FONT-WEIGHT: bold; FONT-SIZE: 10pt; MARGIN: 0cm 0cm 0pt; DIRECTION: rtl; FONT-FAMILY: "Times New Roman"; unicode-bidi: embed; TEXT-ALIGN: left; TEXT-DECORATION: underline; mso-pagination: widow-orphan; mso-layout-grid-align: none; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-style-name: "Case name in text body"; text-underline: single } P.precasestyle { FONT-SIZE: 10pt; MARGIN: 0cm 0cm 0pt 127.45pt; DIRECTION: rtl; FONT-FAMILY: "Times New Roman"; unicode-bidi: embed; TEXT-ALIGN: right; mso-pagination: widow-orphan; mso-layout-grid-align: none; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; tab-stops: 127.6pt; mso-style-name: "pre_case style" } LI.precasestyle { FONT-SIZE: 10pt; MARGIN: 0cm 0cm 0pt 127.45pt; DIRECTION: rtl; FONT-FAMILY: "Times New Roman"; unicode-bidi: embed; TEXT-ALIGN: right; mso-pagination: widow-orphan; mso-layout-grid-align: none; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; tab-stops: 127.6pt; mso-style-name: "pre_case style" } DIV.precasestyle { FONT-SIZE: 10pt; MARGIN: 0cm 0cm 0pt 127.45pt; DIRECTION: rtl; FONT-FAMILY: "Times New Roman"; unicode-bidi: embed; TEXT-ALIGN: right; mso-pagination: widow-orphan; mso-layout-grid-align: none; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; tab-stops: 127.6pt; mso-style-name: "pre_case style" } P.BodyRuller { FONT-SIZE: 11pt; MARGIN: 0cm 0cm 0pt; DIRECTION: rtl; FONT-FAMILY: "Times New Roman"; unicode-bidi: embed; TEXT-ALIGN: right; mso-pagination: widow-orphan; mso-layout-grid-align: none; punctuation-wrap: simple; mso-bidi-font-size: 14.0pt; mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: David; mso-style-name: "Body Ruller" } LI.BodyRuller { FONT-SIZE: 11pt; MARGIN: 0cm 0cm 0pt; DIRECTION: rtl; FONT-FAMILY: "Times New Roman"; unicode-bidi: embed; TEXT-ALIGN: right; mso-pagination: widow-orphan; mso-layout-grid-align: none; punctuation-wrap: simple; mso-bidi-font-size: 14.0pt; mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: David; mso-style-name: "Body Ruller" } DIV.BodyRuller { FONT-SIZE: 11pt; MARGIN: 0cm 0cm 0pt; DIRECTION: rtl; FONT-FAMILY: "Times New Roman"; unicode-bidi: embed; TEXT-ALIGN: right; mso-pagination: widow-orphan; mso-layout-grid-align: none; punctuation-wrap: simple; mso-bidi-font-size: 14.0pt; mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: David; mso-style-name: "Body Ruller" } P.Ruller38 { FONT-SIZE: 11pt; MARGIN: 0cm 0cm 0pt; DIRECTION: rtl; FONT-FAMILY: "Times New Roman"; unicode-bidi: embed; TEXT-ALIGN: right; mso-style-parent: "Body Ruller"; mso-pagination: widow-orphan; mso-layout-grid-align: none; punctuation-wrap: simple; mso-bidi-font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: David; mso-style-name: "áÒàÕß Ruller 3 + (ÞÕèÛÑ)  8 àç" } LI.Ruller38 { FONT-SIZE: 11pt; MARGIN: 0cm 0cm 0pt; DIRECTION: rtl; FONT-FAMILY: "Times New Roman"; unicode-bidi: embed; TEXT-ALIGN: right; mso-style-parent: "Body Ruller"; mso-pagination: widow-orphan; mso-layout-grid-align: none; punctuation-wrap: simple; mso-bidi-font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: David; mso-style-name: "áÒàÕß Ruller 3 + (ÞÕèÛÑ)  8 àç" } DIV.Ruller38 { FONT-SIZE: 11pt; MARGIN: 0cm 0cm 0pt; DIRECTION: rtl; FONT-FAMILY: "Times New Roman"; unicode-bidi: embed; TEXT-ALIGN: right; mso-style-parent: "Body Ruller"; mso-pagination: widow-orphan; mso-layout-grid-align: none; punctuation-wrap: simple; mso-bidi-font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: David; mso-style-name: "áÒàÕß Ruller 3 + (ÞÕèÛÑ)  8 àç" } SPAN.Ruller30 { FONT-FAMILY: FrankRuehl; mso-bidi-font-size: 14.0pt; mso-bidi-font-family: FrankRuehl; mso-ansi-font-size: 11.0pt; mso-style-name: "Ruller 3 êÕ"; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: HE } SPAN.BodyRuller0 { FONT-FAMILY: David; mso-style-parent: "Ruller 3 êÕ"; mso-bidi-font-size: 14.0pt; mso-bidi-font-family: David; mso-ansi-font-size: 11.0pt; mso-style-name: "Body Ruller êÕ"; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: HE } SPAN.Ruller380 { FONT-FAMILY: David; mso-style-parent: "Body Ruller êÕ"; mso-bidi-font-size: 8.0pt; mso-bidi-font-family: David; mso-ansi-font-size: 11.0pt; mso-style-name: "áÒàÕß Ruller 3 + (ÞÕèÛÑ)  8 àç êÕ"; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: HE } P.FileNumber0 { FONT-SIZE: 10pt; MARGIN: 0cm 0cm 0pt; DIRECTION: rtl; LINE-HEIGHT: 150%; FONT-FAMILY: "Times New Roman"; unicode-bidi: embed; TEXT-ALIGN: right; mso-style-parent: "File Number"; mso-pagination: widow-orphan; mso-layout-grid-align: none; punctuation-wrap: simple; mso-bidi-font-size: 14.0pt; mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: David; mso-style-name: "áÒàÕß File Number + ÙÞÙß"; mso-bidi-font-weight: bold } LI.FileNumber0 { FONT-SIZE: 10pt; MARGIN: 0cm 0cm 0pt; DIRECTION: rtl; LINE-HEIGHT: 150%; FONT-FAMILY: "Times New Roman"; unicode-bidi: embed; TEXT-ALIGN: right; mso-style-parent: "File Number"; mso-pagination: widow-orphan; mso-layout-grid-align: none; punctuation-wrap: simple; mso-bidi-font-size: 14.0pt; mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: David; mso-style-name: "áÒàÕß File Number + ÙÞÙß"; mso-bidi-font-weight: bold } DIV.FileNumber0 { FONT-SIZE: 10pt; MARGIN: 0cm 0cm 0pt; DIRECTION: rtl; LINE-HEIGHT: 150%; FONT-FAMILY: "Times New Roman"; unicode-bidi: embed; TEXT-ALIGN: right; mso-style-parent: "File Number"; mso-pagination: widow-orphan; mso-layout-grid-align: none; punctuation-wrap: simple; mso-bidi-font-size: 14.0pt; mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: David; mso-style-name: "áÒàÕß File Number + ÙÞÙß"; mso-bidi-font-weight: bold } P.BODYVERDICT { FONT-SIZE: 11pt; MARGIN: 0cm 0cm 0pt; DIRECTION: rtl; FONT-FAMILY: "Times New Roman"; unicode-bidi: embed; LETTER-SPACING: 0.5pt; TEXT-ALIGN: right; mso-pagination: widow-orphan; mso-layout-grid-align: none; punctuation-wrap: simple; mso-bidi-font-size: 14.0pt; mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: FrankRuehl; mso-style-name: "BODY VERDICT" } LI.BODYVERDICT { FONT-SIZE: 11pt; MARGIN: 0cm 0cm 0pt; DIRECTION: rtl; FONT-FAMILY: "Times New Roman"; unicode-bidi: embed; LETTER-SPACING: 0.5pt; TEXT-ALIGN: right; mso-pagination: widow-orphan; mso-layout-grid-align: none; punctuation-wrap: simple; mso-bidi-font-size: 14.0pt; mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: FrankRuehl; mso-style-name: "BODY VERDICT" } DIV.BODYVERDICT { FONT-SIZE: 11pt; MARGIN: 0cm 0cm 0pt; DIRECTION: rtl; FONT-FAMILY: "Times New Roman"; unicode-bidi: embed; LETTER-SPACING: 0.5pt; TEXT-ALIGN: right; mso-pagination: widow-orphan; mso-layout-grid-align: none; punctuation-wrap: simple; mso-bidi-font-size: 14.0pt; mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: FrankRuehl; mso-style-name: "BODY VERDICT" } P.5 { FONT-SIZE: 11pt; MARGIN: 0cm 82.2pt 0pt 63.8pt; DIRECTION: rtl; FONT-FAMILY: "Arial TUR"; unicode-bidi: embed; TEXT-ALIGN: justify; mso-pagination: widow-orphan; mso-layout-grid-align: none; punctuation-wrap: simple; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: DavidFix; mso-style-name: áèÒÜ5 } LI.5 { FONT-SIZE: 11pt; MARGIN: 0cm 82.2pt 0pt 63.8pt; DIRECTION: rtl; FONT-FAMILY: "Arial TUR"; unicode-bidi: embed; TEXT-ALIGN: justify; mso-pagination: widow-orphan; mso-layout-grid-align: none; punctuation-wrap: simple; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: DavidFix; mso-style-name: áèÒÜ5 } DIV.5 { FONT-SIZE: 11pt; MARGIN: 0cm 82.2pt 0pt 63.8pt; DIRECTION: rtl; FONT-FAMILY: "Arial TUR"; unicode-bidi: embed; TEXT-ALIGN: justify; mso-pagination: widow-orphan; mso-layout-grid-align: none; punctuation-wrap: simple; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: DavidFix; mso-style-name: áèÒÜ5 } P.3 { FONT-SIZE: 11pt; MARGIN: 0cm 0cm 0pt; DIRECTION: rtl; FONT-FAMILY: "Times New Roman"; unicode-bidi: embed; TEXT-ALIGN: justify; mso-pagination: widow-orphan; mso-layout-grid-align: none; punctuation-wrap: simple; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: DavidFix; tab-stops: 160.5pt 337.65pt; mso-style-name: ÒÜ3 } LI.3 { FONT-SIZE: 11pt; MARGIN: 0cm 0cm 0pt; DIRECTION: rtl; FONT-FAMILY: "Times New Roman"; unicode-bidi: embed; TEXT-ALIGN: justify; mso-pagination: widow-orphan; mso-layout-grid-align: none; punctuation-wrap: simple; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: DavidFix; tab-stops: 160.5pt 337.65pt; mso-style-name: ÒÜ3 } DIV.3 { FONT-SIZE: 11pt; MARGIN: 0cm 0cm 0pt; DIRECTION: rtl; FONT-FAMILY: "Times New Roman"; unicode-bidi: embed; TEXT-ALIGN: justify; mso-pagination: widow-orphan; mso-layout-grid-align: none; punctuation-wrap: simple; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: DavidFix; tab-stops: 160.5pt 337.65pt; mso-style-name: ÒÜ3 } P.4 { FONT-SIZE: 11pt; MARGIN: 0cm 0cm 0pt; DIRECTION: rtl; LINE-HEIGHT: 200%; FONT-FAMILY: "Times New Roman"; unicode-bidi: embed; TEXT-ALIGN: justify; mso-pagination: widow-orphan; mso-layout-grid-align: none; punctuation-wrap: simple; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: DavidFix; tab-stops: 40.0pt; mso-style-name: áèÒÜ4 } LI.4 { FONT-SIZE: 11pt; MARGIN: 0cm 0cm 0pt; DIRECTION: rtl; LINE-HEIGHT: 200%; FONT-FAMILY: "Times New Roman"; unicode-bidi: embed; TEXT-ALIGN: justify; mso-pagination: widow-orphan; mso-layout-grid-align: none; punctuation-wrap: simple; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: DavidFix; tab-stops: 40.0pt; mso-style-name: áèÒÜ4 } DIV.4 { FONT-SIZE: 11pt; MARGIN: 0cm 0cm 0pt; DIRECTION: rtl; LINE-HEIGHT: 200%; FONT-FAMILY: "Times New Roman"; unicode-bidi: embed; TEXT-ALIGN: justify; mso-pagination: widow-orphan; mso-layout-grid-align: none; punctuation-wrap: simple; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: DavidFix; tab-stops: 40.0pt; mso-style-name: áèÒÜ4 } P.6 { FONT-SIZE: 11pt; MARGIN: 0cm 0cm 0pt; DIRECTION: rtl; FONT-FAMILY: "Times New Roman"; unicode-bidi: embed; TEXT-ALIGN: justify; mso-pagination: widow-orphan; mso-layout-grid-align: none; punctuation-wrap: simple; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: DavidFix; tab-stops: 39.7pt 4.0cm 289.15pt 13.0cm; mso-style-name: áèÒÜ6 } LI.6 { FONT-SIZE: 11pt; MARGIN: 0cm 0cm 0pt; DIRECTION: rtl; FONT-FAMILY: "Times New Roman"; unicode-bidi: embed; TEXT-ALIGN: justify; mso-pagination: widow-orphan; mso-layout-grid-align: none; punctuation-wrap: simple; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: DavidFix; tab-stops: 39.7pt 4.0cm 289.15pt 13.0cm; mso-style-name: áèÒÜ6 } DIV.6 { FONT-SIZE: 11pt; MARGIN: 0cm 0cm 0pt; DIRECTION: rtl; FONT-FAMILY: "Times New Roman"; unicode-bidi: embed; TEXT-ALIGN: justify; mso-pagination: widow-orphan; mso-layout-grid-align: none; punctuation-wrap: simple; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: DavidFix; tab-stops: 39.7pt 4.0cm 289.15pt 13.0cm; mso-style-name: áèÒÜ6 } DIV.Section1 { mso-endnote-numbering-style: alpha-lower; 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mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-table-dir: bidi" cellSpacing=0 cellPadding=0 border=0> <TBODY> <TR style="mso-yfti-irow: 0; mso-yfti-lastrow: yes"> <TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; WIDTH: 392.85pt; PADDING-TOP: 0cm" vAlign=top width=524> <P class=FileNumber0 dir=rtl><A name=Text1><B style="mso-ansi-font-weight: normal"><U><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: David; mso-ansi-font-size: 10.0pt">ÑÑÙê ÔÞéäØ ÔâÜÙÕß ÑéÑêÕ ÛÑÙê ÞéäØ ÜâèâÕèÙÝ ÐÖè×ÙÙÝ</SPAN></U></B></A><B style="mso-ansi-font-weight: normal"><U><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam"><o:p></o:p></SPAN></U></B></P></TD></TR></TBODY></TABLE></DIV> <P class=MsoNormal dir=rtl style="TEXT-ALIGN: left" align=right><B><U><SPAN dir=ltr style="mso-bidi-font-family: Miriam"><o:p><SPAN style="TEXT-DECORATION: none">&nbsp;</SPAN></o:p></SPAN></U></B></P> <DIV dir=rtl align=right> <TABLE class=MsoNormalTable dir=rtl style="MARGIN-LEFT: 1.35pt; BORDER-COLLAPSE: collapse; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-table-dir: bidi" cellSpacing=0 cellPadding=0 border=0> <TBODY> <TR style="HEIGHT: 17.1pt; mso-yfti-irow: 0; mso-yfti-lastrow: yes"> <TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; WIDTH: 491.4pt; PADDING-TOP: 0cm; HEIGHT: 17.1pt" vAlign=top width=655> <P class=FileNumber dir=rtl><A name=casename_body><B style="mso-ansi-font-weight: normal"><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: David; mso-ansi-font-size: 10.0pt">â"Ð 7493/98<o:p></o:p></SPAN></B></A></P> <P class=FileNumber dir=rtl><SPAN style="mso-bookmark: casename_body"><B style="mso-ansi-font-weight: normal"><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: David; mso-ansi-font-size: 10.0pt">â"Ð 7543/98<o:p></o:p></SPAN></B></SPAN></P> <P class=FileNumber dir=rtl><SPAN style="mso-bookmark: casename_body"><B style="mso-ansi-font-weight: normal"><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: David; mso-ansi-font-size: 10.0pt">â"Ð 5321/98<o:p></o:p></SPAN></B></SPAN></P> <P class=FileNumber dir=rtl><SPAN style="mso-bookmark: casename_body"><B style="mso-ansi-font-weight: normal"><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: David; mso-ansi-font-size: 10.0pt">â"Ð 5936/98<o:p></o:p></SPAN></B></SPAN></P> <P class=FileNumber dir=rtl><SPAN style="mso-bookmark: casename_body"><B style="mso-ansi-font-weight: normal"><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: David; mso-ansi-font-size: 10.0pt">â"Ð 7479/98<o:p></o:p></SPAN></B></SPAN></P> <P class=FileNumber dir=rtl><SPAN style="mso-bookmark: casename_body"><B style="mso-ansi-font-weight: normal"><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: David; mso-ansi-font-size: 10.0pt">â"Ð 6690/99<o:p></o:p></SPAN></B></SPAN></P><SPAN style="mso-bookmark: casename_body"></SPAN> <P class=FileNumber dir=rtl style="TEXT-ALIGN: right" align=left><SPAN style="mso-bookmark: casename_body"><B style="mso-ansi-font-weight: normal"><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: David; mso-ansi-font-size: 10.0pt"><o:p>&nbsp;</o:p></SPAN></B></SPAN></P></TD><SPAN style="mso-bookmark: casename_body"></SPAN></TR></TBODY></TABLE></DIV><SPAN style="mso-bookmark: casename_body"></SPAN> <P class=MsoNormal dir=rtl style="TEXT-ALIGN: left" align=right><B><U><SPAN lang=HE style="FONT-SIZE: 12pt; FONT-FAMILY: Miriam; mso-ansi-font-size: 10.0pt"><o:p><SPAN style="TEXT-DECORATION: none">&nbsp;</SPAN></o:p></SPAN></U></B></P> <P class=MsoNormal dir=rtl style="TEXT-ALIGN: left" align=right><B><U><SPAN dir=ltr style="mso-bidi-font-family: Miriam"><o:p><SPAN style="TEXT-DECORATION: none">&nbsp;</SPAN></o:p></SPAN></U></B></P> <DIV dir=rtl align=right> <TABLE class=MsoNormalTable dir=rtl style="BORDER-COLLAPSE: collapse; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-table-dir: bidi" cellSpacing=0 cellPadding=0 border=0> <TBODY> <TR style="HEIGHT: 14.35pt; mso-yfti-irow: 0"> <TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; WIDTH: 164.2pt; PADDING-TOP: 0cm; HEIGHT: 14.35pt" vAlign=top width=219> <P class=BodyRuller dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: David">ÑäàÙ:<SPAN style="mso-tab-count: 1">&nbsp;&nbsp; </SPAN></SPAN><B><U><SPAN dir=ltr style="FONT-SIZE: 14pt"><o:p></o:p></SPAN></U></B></P></TD> <TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; WIDTH: 261.9pt; PADDING-TOP: 0cm; HEIGHT: 14.35pt" vAlign=top width=349> <P class=BodyRuller dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: David">ÛÑÕÓ ÔàéÙÐ Ð' Ñèç</SPAN><SPAN dir=ltr style="FONT-SIZE: 14pt"><o:p></o:p></SPAN></P></TD></TR> <TR style="HEIGHT: 14.35pt; mso-yfti-irow: 0"> <TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; WIDTH: 164.2pt; PADDING-TOP: 0cm; HEIGHT: 14.35pt" vAlign=top width=219> <P class=BodyRuller dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: David"><o:p>&nbsp;</o:p></SPAN></P></TD> <TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; WIDTH: 261.9pt; PADDING-TOP: 0cm; HEIGHT: 14.35pt" vAlign=top width=349> <P class=BodyRuller dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: David">ÛÑÕÓ ÔéÕäØ Ð' èÙÑÜÙß<o:p></o:p></SPAN></P></TD></TR> <TR style="HEIGHT: 14.35pt; mso-yfti-irow: 0; mso-yfti-lastrow: yes"> <TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; WIDTH: 164.2pt; PADDING-TOP: 0cm; HEIGHT: 14.35pt" vAlign=top width=219> <P class=BodyRuller dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: David"><o:p>&nbsp;</o:p></SPAN></P></TD> <TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; WIDTH: 261.9pt; PADDING-TOP: 0cm; HEIGHT: 14.35pt" vAlign=top width=349> <P class=BodyRuller dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: David">ÛÑÕÓ ÔéÕäØ Ð' ÒèÕàÙá<o:p></o:p></SPAN></P></TD></TR></TBODY></TABLE></DIV> <P class=Ruller3 dir=rtl><B><U><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: David"><o:p><SPAN style="TEXT-DECORATION: none">&nbsp;</SPAN></o:p></SPAN></U></B></P> <P class=Ruller3 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: David">ÔÞâèâè Ñâ"Ð 7493/98:<SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>éÜÞÔ éèÕß<o:p></o:p></SPAN></P> <P class=Ruller3 dir=rtl><B><U><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: David"><o:p><SPAN style="TEXT-DECORATION: none">&nbsp;</SPAN></o:p></SPAN></U></B></P> <DIV dir=rtl align=right> <TABLE class=MsoNormalTable dir=rtl style="BORDER-COLLAPSE: collapse; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-table-dir: bidi" cellSpacing=0 cellPadding=0 border=0> <TBODY> <TR style="mso-yfti-irow: 0; mso-yfti-lastrow: yes"> <TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; WIDTH: 164.2pt; PADDING-TOP: 0cm" vAlign=top width=219> <P class=BodyRuller dir=rtl><SPAN dir=ltr style="FONT-SIZE: 14pt"><o:p>&nbsp;</o:p></SPAN></P></TD> <TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; WIDTH: 261.9pt; PADDING-TOP: 0cm" vAlign=top width=349> <P class=BodyRuller dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: David">à</SPAN><SPAN dir=ltr></SPAN><SPAN dir=ltr style="FONT-SIZE: 14pt"><SPAN dir=ltr></SPAN><SPAN style="mso-spacerun: yes">&nbsp; </SPAN></SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: David">Ò</SPAN><SPAN dir=ltr></SPAN><SPAN dir=ltr style="FONT-SIZE: 14pt"><SPAN dir=ltr></SPAN><SPAN style="mso-spacerun: yes">&nbsp; </SPAN></SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: David">Ó<o:p></o:p></SPAN></P></TD></TR></TBODY></TABLE></DIV> <P class=Ruller3 dir=rtl><SPAN dir=ltr style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; mso-bidi-font-family: David"><SPAN style="mso-tab-count: 3">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN><SPAN style="mso-spacerun: yes">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN></SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: David"><o:p></o:p></SPAN></P> <DIV dir=rtl align=right> <TABLE class=MsoNormalTable dir=rtl style="BORDER-COLLAPSE: collapse; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-table-dir: bidi" cellSpacing=0 cellPadding=0 border=0> <TBODY> <TR style="mso-yfti-irow: 0; mso-yfti-lastrow: yes"> <TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; WIDTH: 164.2pt; PADDING-TOP: 0cm" vAlign=top width=219> <P class=BodyRuller dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: David">ÔÞéÙÑ Ñâ"Ð 7493/98:<o:p></o:p></SPAN></P></TD> <TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; WIDTH: 261.9pt; PADDING-TOP: 0cm" vAlign=top width=349> <P class=BodyRuller dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: David">äçÙÓ éÕÞÔ - Ù×ÙÓÔ ÐèæÙê ÜéÕÞÔ</SPAN><SPAN dir=ltr style="FONT-SIZE: 14pt"><o:p></o:p></SPAN></P></TD></TR></TBODY></TABLE></DIV> <P class=Ruller3 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: David"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN><o:p></o:p></SPAN></P> <P class=Ruller3 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: David"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller3 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: David">ÔÞâèâè Ñâ"Ð 7543/98:<SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>äçÙÓ éÕÞÔ - Ù×ÙÓÔ ÐèæÙê ÜéÕÞÔ<o:p></o:p></SPAN></P> <P class=Ruller3 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: David"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller3 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: David"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>à Ò Ó<o:p></o:p></SPAN></P> <P class=Ruller3 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: David"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller3 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: David">ÔÞéÙÑ Ñâ"Ð 7543/98:<SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>éÜÞÔ éèÕß<o:p></o:p></SPAN></P> <P class=5 dir=rtl style="MARGIN: 0cm 160.15pt 0pt 0cm"><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: David; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><o:p>&nbsp;</o:p></SPAN></P> <P class=5 dir=rtl style="MARGIN: 0cm 160.15pt 0pt 0cm"><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: David; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">âèâÕè ÕâèâÕè éÛàÒÓ âÜ äáç-ÓÙàÕ éÜ ÑÙê ÔÞéäØ ÔÞ×ÕÖÙ ÑêÜ-ÐÑÙÑ-ÙäÕ ÑêÙç âÞ"Ô 14/95 ÞÙÕÝ 13.10.1998 éàÙêß âÜ ÙÓÙ ÛÑÕÓ ÔéÕäØê ÑèÛÔ ÐÕäÙè êÕÝ <o:p></o:p></SPAN></P> <P class=5 dir=rtl style="MARGIN: 0cm 160.15pt 0pt 0cm"><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: David; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller3 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: David">êÐèÙÚ ÔÙéÙÑÔ:<SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>Û"Õ ÑàÙáß êéá"Ñ (8.4.2002)<o:p></o:p></SPAN></P> <P class=Ruller3 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: David">ÑéÝ ÔÞâèâè:<SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>âÕ"Ó Ù' ÙÕÜÕá, âÕ"Ó âÓÔ ÑÕÙÐàÒ'ÙÕ<SPAN style="mso-tab-count: 1">&nbsp; </SPAN><o:p></o:p></SPAN></P> <P class=Ruller3 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: David">ÑéÝ ÔÞéÙÑ:<SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>âÕ"Ó ÙÔÕÓÔ ÜÙÑÜÙÙß<o:p></o:p></SPAN></P> <P class=Ruller3 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: David"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller3 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: David">ÔÞâèâèê Ñâ"Ð<SPAN style="mso-spacerun: yes">&nbsp; </SPAN>5321/98:<SPAN style="mso-tab-count: 1">&nbsp;&nbsp; </SPAN>ÐÙàÕÕáØ ÐÙÞäçá Ñâ"Þ<o:p></o:p></SPAN></P> <P class=Ruller3 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: David"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller3 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: David"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>à Ò Ó<o:p></o:p></SPAN></P> <P class=Ruller3 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: David"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller3 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: David">ÔÞéÙÑ Ñâ"Ð 5321/98:<SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>äçÙÓ éÕÞÔ êÜ-ÐÑÙÑ 1<SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN><SPAN style="mso-spacerun: yes">&nbsp; </SPAN><o:p></o:p></SPAN></P> <P class=5 dir=rtl style="MARGIN: 0cm 160.15pt 0pt 0cm"><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: David; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller3 dir=rtl><B><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: David"><o:p>&nbsp;</o:p></SPAN></B></P> <P class=Ruller3 dir=rtl><B><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: David">Ñâ"Ð 5321/98:<o:p></o:p></SPAN></B></P> <P class=5 dir=rtl style="MARGIN: 0cm 160.15pt 0pt 0cm"><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: David; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">âèâÕè âÜ äáç-ÓÙàÕ éÜ ÑÙê ÔÞéäØ ÔÞ×ÕÖÙ ÑêÜ-ÐÑÙÑ-ÙäÕ ÞÙÕÝ 12.5.1998 ÑêÙç âÞ"Ô 83/93 éàÙêß âÜ ÙÓÙ ÛÑÕÓ ÔéÕäØê ÑèÛÔ ÐÕäÙè êÕÝ <o:p></o:p></SPAN></P> <P class=5 dir=rtl style="MARGIN: 0cm 160.15pt 0pt 0cm"><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: David; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller3 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: David"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller3 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: David">ÑéÝ ÔÞâèâèê:<SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>âÕ"Ó âÞÙè ÒÙÕèÐ<o:p></o:p></SPAN></P> <P class=Ruller3 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: David">ÑéÝ ÔÞéÙÑ:<SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>âÕ"Ó ÙÔÕÓÔ ÜÙÑÜÙÙß<o:p></o:p></SPAN></P> <P class=Ruller3 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: David"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller3 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: David">ÔÞâèâè Ñâ"Ð 5936/98:<SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>éÜÞÔ ÔèèÙ<o:p></o:p></SPAN></P> <P class=Ruller3 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: David"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller3 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: David"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>à Ò Ó<o:p></o:p></SPAN></P> <P class=Ruller3 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: David"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller3 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: David">ÔÞéÙÑ Ñâ"Ð 5936/98:<SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>äçÙÓ éÕÞÔ êÜ-ÐÑÙÑ 4<o:p></o:p></SPAN></P> <P class=Ruller3 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: David"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller3 dir=rtl><B><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: David">Ñâ"Ð 5936/98:<o:p></o:p></SPAN></B></P> <P class=5 dir=rtl style="MARGIN: 0cm 160.15pt 0pt 0cm"><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: David; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">âèâÕè âÜ äáç-ÓÙàÕ éÜ ÑÙê ÔÞéäØ ÔÞ×ÕÖÙ ÑêÜ-ÐÑÙÑ-ÙäÕ ÑêÙç âÞ"Ô 94/95 ÞÙÕÝ 11.8.1997 éàÙêß âÜ ÙÓÙ ÛÑÕÓ ÔéÕäØê ÑèÛÔ ÐÕäÙè êÕÝ <o:p></o:p></SPAN></P> <P class=5 dir=rtl style="MARGIN: 0cm 160.15pt 0pt 0cm"><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: David; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller3 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: David">ÑéÝ ÔÞâèâè:<SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>âÕ"Ó èÕàß ÐÕèÕÙÕ<o:p></o:p></SPAN></P> <P class=Ruller3 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: David">ÑéÝ ÔÞéÙÑ:<SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>âÕ"Ó ÙÔÕÓÔ ÜÙÑÜÙÙß<o:p></o:p></SPAN></P> <P class=Ruller3 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: David"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller3 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: David"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller3 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: David">ÔÞâèâèÙÝ Ñâ"Ð 7479/98:<SPAN style="mso-tab-count: 1">&nbsp;&nbsp; </SPAN>1. ÜÐÕß Ñß ÐáÕÜÙ<o:p></o:p></SPAN></P> <P class=Ruller3 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: David"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>2. ÙâçÑ ÛÔß<o:p></o:p></SPAN></P> <P class=Ruller3 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: David"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller3 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: David"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>à Ò Ó<o:p></o:p></SPAN></P> <P class=Ruller3 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: David"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller3 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: David">ÔÞéÙÑÔ Ñâ"Ð 7479/98:<SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>ÞÓÙàê ÙéèÐÜ<o:p></o:p></SPAN></P> <P class=Ruller3 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: David"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller3 dir=rtl><B><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: David">Ñâ"Ð 7479/98:<o:p></o:p></SPAN></B></P> <P class=5 dir=rtl style="MARGIN: 0cm 160.15pt 0pt 0cm"><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: David; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">âèâÕè âÜ äáç-ÓÙàÕ éÜ ÑÙê ÔÞéäØ ÔÞ×ÕÖÙ ÑêÜ-ÐÑÙÑ-ÙäÕ ÑêÙç âÞ"Ô 94/96 ÞÙÕÝ 21.10.1998 éàÙêß âÜ ÙÓÙ ÛÑÕÓ ÔéÕäØê ÑèÛÔ ÐÕäÙè êÕÝ <o:p></o:p></SPAN></P> <P class=5 dir=rtl style="MARGIN: 0cm 160.15pt 0pt 0cm"><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: David; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller3 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: David">ÑéÝ ÔÞâèâèÙÝ 1-2: <SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>âÕ"Ó ÙèÕß ÛÔß; âÕ"Ó ÐäÙ ×ÜÞÙé<o:p></o:p></SPAN></P> <P class=Ruller3 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: David">ÑéÝ ÔÞéÙÑÔ:<SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>âÕ"Ó ÙÔÕÓÔ ÜÙÑÜÙÙß<o:p></o:p></SPAN></P> <P class=Ruller3 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: David"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller3 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: David">ÔÞâèâè Ñâ"Ð 6690/99:<SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>ÙâçÑ ÞÙÜè<o:p></o:p></SPAN></P> <P class=Ruller3 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: David"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller3 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: David"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>à Ò Ó<o:p></o:p></SPAN></P> <P class=Ruller3 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: David"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller3 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: David">ÔÞéÙÑ Ñâ"Ð 6690/99:<SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>äçÙÓ éÕÞÔ Ûäè áÑÐ<o:p></o:p></SPAN></P> <P class=Ruller3 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: David"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller3 dir=rtl><B><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: David">Ñâ"Ð 6690/99:<o:p></o:p></SPAN></B></P> <P class=5 dir=rtl style="MARGIN: 0cm 160.15pt 0pt 0cm"><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: David; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">âèâÕè âÜ äáç-ÓÙàÕ éÜ ÑÙê ÔÞéäØ ÔÞ×ÕÖÙ ÑêÜ-ÐÑÙÑ-ÙäÕ ÑêÙç âÞ"Ô 131/95 ÞÙÕÝ 19.8.1999<SPAN style="mso-spacerun: yes">&nbsp; </SPAN>éàÙêß âÜ ÙÓÙ ÛÑÕÓ ÔéÕäØê ÑèÛÔ ÐÕäÙè êÕÝ <o:p></o:p></SPAN></P> <P class=Ruller3 dir=rtl><B><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: David"><o:p>&nbsp;</o:p></SPAN></B></P> <P class=Ruller3 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: David">ÑéÝ ÔÞâèâè:<SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>âÕ"Ó èÕàß ÐèÕÙÕ<o:p></o:p></SPAN></P> <P class=Ruller3 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: David">ÑéÝ ÔÞéÙÑ:<SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>âÕ"Ó ÙÔÕÓÔ ÜÙÑÜÙÙß<o:p></o:p></SPAN></P> <P class=Ruller3 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: David"><o:p>&nbsp;</o:p></SPAN></P><SPAN lang=HE dir=rtl style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: David; LETTER-SPACING: 0.5pt; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: HE; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><BR style="PAGE-BREAK-BEFORE: always; mso-special-character: line-break" clear=all></SPAN> <P class=Ruller3 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: David"><o:p>&nbsp;</o:p></SPAN></P> <DIV dir=ltr align=right> <TABLE class=MsoNormalTable style="BORDER-COLLAPSE: collapse; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt" cellSpacing=0 cellPadding=0 border=0> <TBODY> <TR style="mso-yfti-irow: 0; mso-yfti-lastrow: yes"> <TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; WIDTH: 426.1pt; PADDING-TOP: 0cm" vAlign=top width=568> <P class=DocumentHead dir=rtl><A name=secretary></A><A name=BeginProtocol></A><B style="mso-ansi-font-weight: normal"><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: David; mso-ansi-font-size: 10.0pt">äáç-ÓÙß</SPAN></B></P></TD></TR></TBODY></TABLE></DIV> <P class=BODYVERDICT dir=rtl><SPAN dir=ltr><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><A name=Writer_Name></A><A name=Start_Write></A><U><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam; LETTER-SPACING: 0pt; mso-ansi-font-size: 14.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">ÔéÕäØ Ð' èÙÑÜÙß</SPAN></U><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam; LETTER-SPACING: 0pt; mso-ansi-font-size: 14.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">:<o:p></o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam; LETTER-SPACING: 0pt; mso-ansi-font-size: 14.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">ÛÜÜÙ<o:p></o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt">1.<SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>×ÞÙéÔ âèâÕèÙÝ âÕÞÓÙÝ ÜÔÛèâÔ Ñäáç-ÓÙß ÖÔ, ÕÑÛÕÜÝ ÞêâÕèèÕê éÜÕé éÐÜÕê ÞèÛÖÙÕê: ÞÔÝ "ÞÕàÙØÙß", ÛÞéÞâÕêÝ ÑÔÕèÐê áâÙã 88 ÜäçÕÓê Þá ÔÛàáÔ [àÕá× ×Óé], êéÛ"Ð-1961 ÛàÕá×Ô ÑÞÕâÓÙÝ ÔæèÙÛÙÝ ÜâèâÕèÙÝ ÐÜÔ (ÜÔÜß: ÔäçÕÓÔ); ÑÐÙÜÕ àáÙÑÕê ÙÛÕÜ ÐÓÝ ÜÞÛÕè ÐÕ ÜÔâÑÙè ÜÐ×è Ðê ÔÞÕàÙØÙß éæÑè ÑâáçÕ, ÕÜÑáÕã ÛÙæÓ Ùé Ü×éÑ Ðê âèÚ ÔÞÕàÙØÙß ÜæÕèÚ éÕÞêÝ. <o:p></o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam; LETTER-SPACING: 0pt; mso-ansi-font-size: 14.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">ÔÞáÒèê ÔàÕèÞØÙÑÙê<o:p></o:p></SPAN></P> <P class=Ruller4 dir=rtl style="MARGIN: 0cm 72pt 0pt 63pt; LINE-HEIGHT: normal"><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller5 dir=rtl style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 150%"><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt">2.<SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>ÞÕàÙØÙß ÔÝ "àÛá", ÛÞéÞâÕ éÜ ÞÕà× ÖÔ ÑáâÙã 88 ÜäçÕÓÔ. ÑÞÛÙèê "àÛá" ÞáÕÒ ÞÕàÙØÙß, ÔâàÙçÔ ÔäçÕÓÔ ÑàÕá×Ô ÓÐÖ ÜàÙéÕÝ ÔçÜÔ, ÕÖÐê ÑÓèÚ éÜ ×ÙéÕÑ éÕàÔ éÜ ÔáÛÕÝ ÔÐÙàäÜæÙÕàÙ ÑÐÕäß ÔÞÒÓÙÜ Ðê ÔáÛÕÝ âÜÙÕ ÞÕØÜ Þá ÑéÙâÕè ÞÕä×ê ÑÔéÕÕÐÔ ÜÞá ÔÞÕØÜ âÜ èÕÕ× ÔÔÕß ÔèÙÐÜÙ (èÐÕ: Ð' èäÐÜ ÕÙ' ÞÔÕÜÜ, </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam; LETTER-SPACING: 0pt; mso-ansi-font-size: 14.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">Þá ÔÛàáÔ</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"> (ÛèÚ Ò, 1991) 83-80, 94-93; Ó' àÙÙÒè, "ÔÙÑØÙÙÝ äÙáçÐÜÙÙÝ éÜ ÞÛÙèê ÞÕàÙØÙß", </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam; LETTER-SPACING: 0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">ÞáÙÝ</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"> Ó/4 (1990) Ð-1; ÜÔè×ÑÔ èÐÕ ÒÝ Ð' èäÐÜ Õ×' ÖÙÙäÞß "ÞÕàÙØÙß âáçÙÙÝ - ÜÐ áÕã ÔÓèÚ", </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam; LETTER-SPACING: 0pt; mso-ansi-font-size: 14.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">ÞáÙÝ</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"> ÙÒ/2 (1999) Ð-21). ×ÙéÕÑ àäèÓ ÖÔ âÞÓ ÑÙáÕÓ ÔÞ×ÜÕçÕê ÔèÑÕê éÑÙß ÔàÙéÕÞÙÝ ÜÑÙß èéÕÙÕê ÔÞá, ÑÐéè ÜáÙÕÕÒß éÜ âáçÕê éÕàÕê, ÛÞÛè ÞÕàÙØÙß ÐÕ ÛÞÛè ÔÕàÙ "èÒÙÜ". ÙÕâè ÛÙ ÑÙàêÙÙÝ ÔÕ×ç ÔêÙçÕß Þá' 132 ÜäçÕÓÔ ÕâÝ ÛàÙáêÕ ÜêÕçã, ÑâçÑÕê Ôêçàê êçàÕê Þá ÔÛàáÔ (éÙâÕè ä×ê ÜÞÕàÙØÙß), Ôêéá"Ò, ÔêÑØÜÔ ÔÔÑ×àÔ éÑáâÙã 88 ÑÙß ÞÕàÙØÙß ÜÑÙß àÛáÙÝ Ð×èÙÝ. Ù×Ó âÝ ÖÐê, Ô×éÙÑÕê ÑÔÒÓèêÝ éÜ "ÞÕàÙØÙß" ÕéÜ "ÞÛÙèê ÞÕàÙØÙß", ÕÑçÑÙâê ÐÕäß ×ÙéÕÑ âèÚ ÔÞÕàÙØÙß, àÕêèÔ ÑâÙàÔ. ÖÐê, ÛÙÕÕß éÛäÙ éâÕÓ ÙäÕèØ, ÞêÙèÕê ÛÙÕÝ ÔêçàÕê àÙÛÕÙ ä×ê ÑÒÙß ÔÞÕàÙØÙß; ÑàÕáã âÜ ÛÚ, ÞÑ×Ùß áâÙã 91 ÜäçÕÓÔ ÑÙß ÔÞÕàÙØÙß ÜÑÙß àÛáÙÝ Ð×èÙÝ, ÜæÕèÚ ×ÙéÕÑ ×ÑÕê ÔÞá ÑÒÙß èÕÕ× ÔÕß Ðéè àæÞ× ØèÝ ÛàÙáêÕ ÜêÕçã éÜ êÙçÕß Þá' 132.<SPAN style="mso-spacerun: yes">&nbsp; </SPAN><o:p></o:p></SPAN></P> <P class=MsoNormal dir=rtl style="MARGIN: 0cm 72pt 0pt"><SPAN lang=HE style="FONT-SIZE: 12pt; FONT-FAMILY: David; mso-ansi-font-size: 10.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 200%"><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 200%; FONT-FAMILY: Miriam"><o:p>&nbsp;</o:p></SPAN></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 200%"><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 200%; FONT-FAMILY: Miriam"><o:p>&nbsp;</o:p></SPAN></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 200%"><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 200%; FONT-FAMILY: Miriam"><o:p>&nbsp;</o:p></SPAN></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 200%"><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 200%; FONT-FAMILY: Miriam">ÞÔÝ "ÞÕàÙØÙß"?</SPAN><B><U><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 200%; FONT-FAMILY: David"><o:p></o:p></SPAN></U></B></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 200%"><B><U><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 200%; FONT-FAMILY: David"><o:p><SPAN style="TEXT-DECORATION: none">&nbsp;</SPAN></o:p></SPAN></U></B></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">3.<SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>ÔÒÓèêÝ éÜ ÞÕàÙØÙß - çéÔ ÔÙÐ. ÙÓÕâÔ ÐÙÞèêÕ ÔÞäÕèáÞê éÜ ÔÜÕèÓ </SPAN><SPAN dir=ltr style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: 'Times New Roman'">Macnaghten</SPAN><SPAN dir=rtl></SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"><SPAN dir=rtl></SPAN>, Þéàê </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: 'Times New Roman'; mso-ascii-font-family: 'Arial TUR'; mso-hansi-font-family: 'Arial TUR'">1901</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">: </SPAN><SPAN dir=ltr></SPAN><SPAN dir=ltr style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: 'Times New Roman'"><SPAN dir=ltr></SPAN> What is goodwill? It is a thing very easy to describe, very difficult to define </SPAN><SPAN dir=rtl></SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"><SPAN dir=rtl></SPAN><SPAN style="mso-spacerun: yes">&nbsp; </SPAN></SPAN><I><SPAN dir=ltr style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: 'Times New Roman'">Commissioner of Inland Revenue v. Muller</SPAN></I><SPAN dir=ltr style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: 'Times New Roman'">)<I> and Co.'s Margarine Ltd</I>. [1901] A.C. 217, at p. 223 (HL)</SPAN><SPAN dir=rtl></SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"><SPAN dir=rtl></SPAN>). ÒÝ Ñ×Õç ÔÙéèÐÜÙ, ÐÙß ÑàÞæÐ ÔÒÓèÔ ÞÞæÔ ÜÞÕà× "ÞÕàÙØÙß".<o:p></o:p></SPAN></P> <P class=Ruller5 dir=rtl><SPAN lang=HE style="FONT-FAMILY: 'Times New Roman'; mso-bidi-font-size: 11.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>ÔÞ×Õçç ÔÐÞèÙçÐÙ, ÛâÞÙêÕ ÔÙéèÐÜÙ, àÞàâ ÞÜÔÒÓÙè ÞÕà× ÖÔ, ÕÔÕêÙè ÞÜÐÛÔ ÖÕ ÜÑêÙ ÔÞéäØ. ÔÔÒÓèÔ ÔÞçÕÑÜê éÝ ÔÕéÞâÔ âÜ ÙÓÙ ÔéÕäØ </SPAN><SPAN dir=ltr style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: 'Times New Roman'">Story</SPAN><SPAN dir=rtl></SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><SPAN dir=rtl></SPAN> ÑáäèÕ </SPAN><I><SPAN dir=ltr>Partnership</SPAN></I><SPAN dir=ltr> (6<SUP>th</SUP> ed., 1868)</SPAN><SPAN dir=rtl></SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><SPAN dir=rtl></SPAN>, ÕÐÕÞæÔ Ñäáç-ÔÓÙß </SPAN><I><SPAN dir=ltr style="LINE-HEIGHT: 150%; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-size: 11.0pt">Metropolitan Bank v. St. Louis Dispatch Co.,</SPAN></I><SPAN dir=ltr style="LINE-HEIGHT: 150%; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-size: 11.0pt"> 149 </SPAN><st1:country-region><st1:place><SPAN dir=ltr style="LINE-HEIGHT: 150%; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-size: 11.0pt">U.S.</SPAN></st1:place></st1:country-region><SPAN dir=ltr style="LINE-HEIGHT: 150%; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-size: 11.0pt"> 436, at p. 446 (1893).</SPAN><SPAN dir=rtl></SPAN><SPAN lang=HE style="LINE-HEIGHT: 150%; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-size: 11.0pt"><SPAN dir=rtl></SPAN>, </SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">éàÙêß ÞäÙ àéÙÐ ÑÙê ÔÞéäØ ÔâÜÙÕß </SPAN><SPAN dir=ltr style="LINE-HEIGHT: 150%; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-size: 11.0pt; mso-bidi-font-family: FrankRuehl">Fuller</SPAN><SPAN dir=rtl></SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN dir=rtl></SPAN>:<o:p></o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="LINE-HEIGHT: 150%; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-size: 11.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller5 dir=ltr style="MARGIN: 0cm 64.1pt 0pt 82.1pt; DIRECTION: ltr; unicode-bidi: embed; TEXT-ALIGN: justify"><SPAN dir=ltr></SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'"><SPAN dir=ltr></SPAN>& good-will& [is]& the advantage or benefit which is acquired by an establishment, beyond the mere value of the capital, stock, funds or property employed therein, in consequence of the general public patronage and encouragement which it receives from constant or habitual customers, on account of its local position, or common celebrity, or reputation for skill or affluence, or punctuality or from other accidental circumstances or necessity, or even from partialities or prejudicies.<o:p></o:p></SPAN></P> <P class=Ruller5 dir=rtl><SPAN dir=rtl></SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><SPAN dir=rtl></SPAN><SPAN style="mso-spacerun: yes">&nbsp;&nbsp; </SPAN><o:p></o:p></SPAN></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 200%"><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 200%; FONT-FAMILY: David; mso-ansi-font-size: 10.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>ÔÒèâÙß éÜ ÔÞÕàÙØÙß ÞæÕÙ ÑçÙÕÞÔ éÜ áÑÙèÕê ÛÙ ÔÜçÕ×Õê ÙéÕÑÕ, ÞáÙÑÔ ÖÕ ÐÕ Ð×èê, ÜÞçÕÝ Ôâáç.<SPAN style="mso-spacerun: yes">&nbsp; </SPAN>ÛäÙ éÞáÑÙè äèÕä' Ù' ÕÙáÞß:<o:p></o:p></SPAN></P> <P class=Ruller5 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller5 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt">ÑÞÕàÙØÙß éÜ âáç ÔÛÕÕàÔ ÜÛÕ× ÔÞéÙÛÔ éÜ âáç ÔÒÕèÝ ÜÑÕÐÝ éÜ ÜçÕ×Õê. ÔÒÕèÞÙÝ ÜÞÕàÙØÙß âéÕÙÙÝ ÜÔÙÕê ÞÒÕÕàÙÝ, ÛÒÕß ÛÕ× ÔÞéÙÛÔ éÜ ÔáÙÞß ÔÞá×èÙ éÜ ÔÞÕæè ÐÕ ÔéÙèÕê ÔÞÕæâ âÜ ÙÓÙ Ôâáç; ÐÙÛÕê ÔÞÕæè ÐÕ ÔéÙèÕê; Þ×ÙèÙ ÔéÙèÕêÙÝ ÐÕ ÔÞÕæèÙÝ; ÙâÙÜÕê Ôâáç, ÞÙçÕÞÕ ÕÛÓÕÞÔ (Ù' ÕÙáÞß </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; FONT-FAMILY: Miriam; LETTER-SPACING: 0pt; mso-ansi-font-size: 14.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">ÓÙàÙ çàÙÙß  ×Üç ÛÜÜÙ</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> (êéà"Ò) 360).<o:p></o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>ÔÞÕàÙØÙß ÞÑØÐÙÝ, ÐÙäÕÐ, Ðê ÞÛÜÕÜ ÔÙêèÕàÕê éàæÑèÕ Üâáç ÑéÜ êÛÕàÕêÙÕ - ÞÙçÕÞÕ, éÞÕ ÔØÕÑ, ÓÙÞÕÙÕ, ÐÙÛÕê ÔéÙèÕêÙÝ éÔÕÐ ÞæÙâ ÕÐÙÛÕê ÔÞÕæèÙÝ éÔÕÐ Þáäç. Ôâáç ÑâÜ ÔÞÕàÙØÙß ÞéÞè Ðê ÔèÒÜÝ éÜ ÜçÕ×ÕêÙÕ ÜéÕÑ ÕÜäçÕÓ ÐÕêÕ. ÑÛÚ êÙÐèàÕ Ðê êÛÕàÕêÙÔÝ éÜ ÔÞÕàÙØÙß, ÕÞÛÐß  ÜÐäéèÕê ÔâÑèêÝ ÑêÞÕèÔ.<SPAN style="mso-spacerun: yes">&nbsp; </SPAN><B><U><o:p></o:p></U></B></SPAN></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 200%"><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 200%; FONT-FAMILY: Miriam"><o:p>&nbsp;</o:p></SPAN></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 200%"><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 200%; FONT-FAMILY: Miriam">ÞÛÙèê ÔÞÕàÙØÙß  ÞÛÙèê êÙçÙ ÜçÕ×Õê</SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 200%; FONT-FAMILY: David"><o:p></o:p></SPAN></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 200%"><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 200%; FONT-FAMILY: David"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt">4. <SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>ÛàÛá çàÙÙàÙ, àÙêàÙÝ ÔÞÕàÙØÙß ÜÞÛÙèÔ. Ðê ÞÔÕêÔ éÜ ÞÛÙèÔ ÖÕ ÔáÑÙè ÔéÕäØ<SPAN style="mso-spacerun: yes">&nbsp; </SPAN>çÙáØè Ñâ"Ð 276/69 </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam">ÞéÔ ÔÙÜçÕÑÙå ÕÐ×' à' ÐÜÕÙá (ÙéèÐÜ) Ñâ"Þ</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt">, ä"Ó ÛÓ (1) 85, 90 (ÜÔÜß: äèéê </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam">ÔÙÜçÕÑÙå</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt">): <o:p></o:p></SPAN></P> <P class=MsoNormal dir=rtl style="MARGIN: 0cm 72pt 0pt"><SPAN lang=HE style="FONT-SIZE: 12pt; FONT-FAMILY: David; mso-ansi-font-size: 10.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller5 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt">...ÞéÞâÕê éÜ ÞÛÙèê ÞÕàÙØÙß ÔÙÐ éÔÞÕÛè ÙÐäéè ÜçÕàÔ ÜÙÔàÕê Þß ÔÜçÕ×Õê ÔèÒÙÜÙÝ Üá×Õè âÝ ÔÞÕÛè. <o:p></o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN dir=ltr><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>ÓÑèÙÝ ÓÕÞÙÝ ÛêÑ ÔéÕäØ ÕÙêçÕß Ñâ"Ð 550/72 </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam">ÑÐÕÞÜ</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"> </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam; LETTER-SPACING: 0pt; mso-ansi-font-size: 14.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">à' äçÙÓ ÔéÕÞÔ ×ÙäÔ</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">, ä"Ó Û×(1) 650, 653 (ÜÔÜß: äèéê </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam; LETTER-SPACING: 0pt; mso-ansi-font-size: 14.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">ÑÐÕÞÜ</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">):<o:p></o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller5 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt">ÞÕàÙØÙß éàÞÛèÕ ÐÙàß ÐÜÐ ÔÔáêÑèÕê éÜçÕ×Õê ÙéàÙÝ Ù×ÖèÕ ÜÞçÕÝ ÔÙéß.<o:p></o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>ÔÞÕàÙØÙß, çèÙ  ÔÔáêÑèÕê éÔÜçÕ×Õê ÙéÕÑÕ ÕÙäçÓÕ Ðê ÑÙê Ôâáç  âéÕÙÙÝ ÜàÑÕâ, ÛÐÞÕè, ÞéÕèÔ éÜ ÒÕèÞÙÝ, ÕÑÔÝ: ÔáÙÞß ÔÞá×èÙ éÜ ÔÞÕæè ÐÕ ÔéÙèÕê ÔÞÕæâ âÜ-ÙÓÙ Ôâáç; ÐÙÛÕê ÔÞÕæè; éÝ ÔÞÕæè; Þ×ÙèÙ ÔÞÕæèÙÝ ÐÕ ÔéÙèÕêÙÝ; ÙâÙÜÕê Ôâáç ÕÞÙçÕÞÕ (èÐÕ, ÜÞéÜ, â"Ð 467/84 </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam">ÔÕæÐê âÙêÕß "ÔÐèå" Ñâ"Þ à' éØÕÜÕÕèç ÕÐ×'</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt">, ä"Ó ÞÑ(1) 137, 139). <SPAN style="mso-spacerun: yes">&nbsp;</SPAN><o:p></o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt">5.<SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>ÛÐéè àÞÛè âáç, àÞÛèÙÝ, ÑèÒÙÜ, ÒÝ Þçæê ÞÐÕêÝ ÙêèÕàÕê ÔÙÕæèÙÝ Ðê ÔÞÕàÙØÙß éÜ Ôâáç ÕÑÔÝ, ÞÙçÕÞÕ éÜ Ôâáç, éÞÕ ÕÛÜÙÝ ÔÞÐäéèÙÝ ÒÙéÔ ÜÜçÕ×ÕêÙÕ, ÜæÕèÚ éÙÞÕè ÖÙçêÝ Üâáç. çÕéÙ ÑÞÛÙèê ÔÞÕàÙØÙß âÜÕÜ ÜÔÙÕÕæè ÞçÕÝ ÑÕ ÔÒÕèÝ ÔÞèÛÖÙ, éÔéäÙâ âÜ Ô×ÜØêÝ éÜ ÔÜçÕ×Õê ÜéÕÑ ÜÞçÕÝ Ôâáç ÔÙÔ </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam; LETTER-SPACING: 0pt; mso-ansi-font-size: 14.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">êÛÕàÕêÙÕ ÔÐÙéÙÕê</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"> éÜ ÑâÜ Ôâáç. ÔéÐÜÔ ÔÞêâÕèèê ÑÐÕêÝ ÞçèÙÝ ÔÙÐ, ÔÐÝ àÙêß ÜÔâÑÙè ÐÕ ÜÞÛÕè, ÜäÜÕàÙ (ÐÓÝ ÐÕ âáç) Ðê ÐÕêÝ ÞÕàÙØÙß éÐÙàÝ ÒÜÕÞÙÝ Ñâáç, ÛÙ ÐÝ ÑêÛÕàÕêÙÕ ÔÐÙéÙÕê éÜ ÑâÜ Ôâáç. áÑÕèàÙ, ÛÙ èÐÕÙ ÜÔéÙÑ ÜéÐÜÔ ÖÕ Ñ×ÙÕÑ.<SPAN style="mso-spacerun: yes">&nbsp;&nbsp; </SPAN><o:p></o:p></SPAN></P> <P class=Ruller5 dir=ltr style="MARGIN: 0cm 64.1pt 0pt 82.1pt; DIRECTION: ltr; unicode-bidi: embed; TEXT-ALIGN: justify"><SPAN lang=HE dir=rtl style="FONT-SIZE: 14pt; FONT-FAMILY: FrankRuehl"><SPAN style="mso-spacerun: yes">&nbsp;</SPAN></SPAN><SPAN style="FONT-SIZE: 14pt"><o:p></o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>ÐÛß, ÜâêÙÝ, éÑÙâÕê èæÕàÝ éÜ ÔÜçÕ×Õê, ÕÑâçÑÕê ÖÐê àØÙÙêÝ ÜéÕÑ ÜÑÙê Ôâáç, ÔÙÐ äÕâÜ ÙÕæÐ éÜ ÔÙ×á ÔÐÙéÙ (</SPAN><SPAN dir=ltr style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-size: 14.0pt">personal</SPAN><SPAN dir=ltr style="FONT-FAMILY: 'Times New Roman'"> </SPAN><SPAN dir=ltr style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-size: 14.0pt">interaction</SPAN><SPAN dir=rtl></SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><SPAN dir=rtl></SPAN>) éÞâàÙç ÜÔÝ ÑâÜ Ôâáç. ÞæÑ ÓÑèÙÝ éÛÖÔ ÞæÕÙ, ÜèÕÑ, ÐæÜ ÑâÜÙ ÞéÜ×-ÙÓ ÞáÕÙÙÞÙÝ ÔÞçÙÙÞÙÝ Ù×áÙ ÐÞÕß ÞÙÕ×ÓÙÝ âÝ ÜçÕ×ÕêÙÔÝ, ÛÒÕß âÕèÛÙ-ÓÙß, èÕÐÙ ×éÑÕß ÕèÕäÐÙÝ. ÑèÙ, ÛÙ âæÝ ÔÙ×á ÔÐÙéÙ ÐÙàÕ àÙêß ÜÔâÑèÔ ÜÐ×è ÔÞ×ÜÙØ ÜèÛÕé Ðê Ôâáç. ÜÐ Ûß äèÕêÙÕ éÜ ÔÙ×á ÔÖÔ. ÔÙ×á ÔÐÙéÙ éÞâàÙç ÑâÜ Ôâáç çéÕè ÜêÛÕàÕêÙÕ ÔÐÙéÙÕê, ÕÞÞÙÜÐ Ôß ÐÙàß àÙêàÕê ÜÔâÑèÔ. Ôß ÙÜÛÕ âÝ ÑâÜ Ôâáç ÑÐéè ÙÜÚ ÕÙâÞÓÕ ÜÕ ÑâêÙÓ (èÐÕ:</SPAN><SPAN dir=ltr></SPAN><SPAN lang=HE dir=ltr style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: 'Times New Roman'"><SPAN dir=ltr></SPAN> </SPAN><I><SPAN dir=ltr style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: 'Times New Roman'">Spaulding v. Benenati</SPAN></I><SPAN dir=ltr style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: 'Times New Roman'">, 442 N.E. 2d 1244, at p. 1245 (N.Y. 1982)</SPAN><SPAN dir=rtl></SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: 'Times New Roman'"><SPAN dir=rtl></SPAN>).</SPAN><SPAN dir=ltr></SPAN><SPAN lang=HE dir=ltr><SPAN dir=ltr></SPAN> </SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt">ÕÐÕÜÝ, ÞÛÚ ÐÙß ÑÔÛè× ÛÓÙ ÜÒÖÕè Ðê ÔÞáçàÔ ÔÐ×èê, ÐÕêÔ ÞÑçéÕê ÜÒÖÕè, ÑâàÙÙààÕ, èéÕÙÕê ÔÞá, ÛÐÙÜÕ ÐÙß ÑâÜ Ôâáç ÙÛÕÜ ÜÞÛÕè Ðê êÙçÙ ÜçÕ×ÕêÙÕ, ÛÞÕàÙØÙß, ÑéÜ éÔÝ ÞÒÜÞÙÝ Ðê Ôçéè ÔÐÙéÙ éÜÕ âÝ ÔÜçÕ×Õê. ÐÞê ÔÓÑè, ÞÕàÙØÙß ÐÜÔ âéÕÙÙÝ ÜÔÙÕê äèÙ êÛÕàÕêÙÕ ÔÐÙéÙÕê éÜ ÑâÜ Ôâáç, ÐÚ ÑÓ ÑÑÓ  ÒÝ ÞÕàÙØÙß éàÙêàÙÝ ÜÔâÑèÔ ÕÜÞÛÙèÔ (èÐÕ: âÞ"Ô 240/73 </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam; LETTER-SPACING: 0pt; mso-ansi-font-size: 14.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">"äÐè" éÙèÕêÙ äèáÕÝ à' äçÙÓ ÔéÕÞÔ êÜ ÐÑÙÑ 1</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">, äÓ"Ð Ö 185,</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"> âÞ"Ô 4/92 </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam; LETTER-SPACING: 0pt; mso-ansi-font-size: 14.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">éäèÙèÙ à' äçÙÓ éÕÞÔ æäê</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">, ÞÙáÙÝ Ö/3 (1993) âÞ' Ô-137)</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt">. ÞÙ éèÕÛé Ðê êÙçÙ ÔÜçÕ×Õê, èÕÛé ÜâæÞÕ Ðê ÔÖÛÕê ÜÔæÙÒ âæÞÕ ÑäàÙ ÔÜçÕ×Õê; ÔÕÐ èÕÛé Ðê ÔÔÖÓÞàÕê ÜÖÛÕê ÑàÐÞàÕêÝ. ÜâÙêÙÝ ÔÕÐ èÕÛé ÒÝ Ðê ÔÖÛÕê ÜÔæÙÒ âæÞÕ Û"ÙÕèéÕ" ÕÞÞéÙÛÕ éÜ ÑâÜ Ôâáç ÔÞÕÛè; ÔâÑèê êÙçÙ ÔÜçÕ×Õê âéÕÙÔ ÒÝ ÜÔâÙÓ âÜ ÛÚ éÔÞÕÛè áÕÞÚ Ðê ÙÓÙÕ âÜ ÔèÕÛé, éÙÞéÙÚ ÜàÔÜ Ðê Ôâáç ÛèÐÕÙ, ÕÑÐÕäß éÔÜçÕ×Õê ÜÐ ÙäÒâÕ. ÙêèÕàÕê ÐÜÔ ÛÕÜÝ, Ðã éÔÝ äèÙ Ù×áÕ ÔÐÙéÙ éÜ ÔÞÕÛè ÜÜçÕ×ÕêÙÕ, ÔÝ ÑÑ×Ùàê ÞÕàÙØÙß éÕÕÙ Ûáã ÔÞÕâÑèÙÝ ÜèÕÛé êÙçÙ ÔÜçÕ×Õê. <o:p></o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN dir=ltr><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN dir=rtl></SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><SPAN dir=rtl></SPAN>6.</SPAN><SPAN dir=ltr><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN></SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt">éÜÙÜê ÐäéèÕê ÔÔâÑèÔ éÜ ÔÞÕàÙØÙß ÔÐÙéÙÙÝ ÞâèÑê ÑÙß ÞçÕèÝ éÜ ÔÞÕàÙØÙß ÜÑÙß äèÙÙÝ. âÞÓ âÜ ÛÚ ÔÞÜÕÞÓ </SPAN><SPAN dir=ltr style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-size: 14.0pt">Weiss</SPAN><SPAN dir=rtl></SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 12.0pt"><SPAN dir=rtl></SPAN>:<o:p></o:p></SPAN></P> <P class=Ruller5 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller5 dir=ltr style="MARGIN: 0cm 64.1pt 0pt 82.1pt; DIRECTION: ltr; unicode-bidi: embed; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'">Those of the opposing view, in dogmatically emphasizing the personal quality of professional good will, have insufficiently distinguished the end product from its source; they fail to recognize that developed good will may be severable even though its source may have been the personality of the practitioner (T. Weiss  The Tax Treatment of a Disposition of Professional Good Will, 73 <I>Yale L.J. </I>1158, at p. 1161 (1964)).<o:p></o:p></SPAN></P> <P class=Ruller5 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: FrankRuehl"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller5 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: FrankRuehl"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller5 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: FrankRuehl"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt">(èÐÕ ÒÝ:</SPAN><SPAN dir=ltr></SPAN><SPAN dir=ltr style="FONT-FAMILY: 'Times New Roman'"><SPAN dir=ltr></SPAN> H. B. Laube "Good Will in Professional Partnerships, 12 <I>Cornell L.Q</I>. 303, at pp. 309-310 (1927);<SPAN style="mso-spacerun: yes">&nbsp; </SPAN></SPAN><SPAN dir=ltr style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: 'Times New Roman'"> Amortization of Intangibles: An Examination of the Tax Treatment of Purchased Goodwill 81 <I>Harv. L. Rev. </I>859</SPAN><SPAN dir=ltr style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-size: 14.0pt">, at p. 862 (1968); 33A <I>Am Jur 2d</I>, Federal Taxation (2003) </SPAN><SPAN dir=ltr>¶11203</SPAN><SPAN dir=rtl></SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: 'Times New Roman'; mso-ansi-font-size: 12.0pt"><SPAN dir=rtl></SPAN>).</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><o:p></o:p></SPAN></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 200%"><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 200%; FONT-FAMILY: David; mso-ansi-font-size: 10.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>ÛÚ ÔÕÐ ÔÓÙß ÒÝ ÑÐàÒÜÙÔ. Ñäáç-ÔÓÙß </SPAN><I><SPAN dir=ltr style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: 'Times New Roman'">Hills v. Fearis</SPAN></I><SPAN dir=ltr style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: 'Times New Roman'"> [1905] 1 </SPAN><st1:country-region><st1:place><SPAN dir=ltr style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: 'Times New Roman'">Ch.</SPAN></st1:place></st1:country-region><SPAN dir=ltr style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: 'Times New Roman'"> 466, at p. 472</SPAN><SPAN dir=rtl></SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><SPAN dir=rtl></SPAN>, ÔÕâÜêÔ ÑäàÙ ÑÙê-ÔÞéäØ ÔØâàÔ ÛÙ ÜÐ ÙêÛß ÛÙ ÜÞàÔÜ êÙçÙ àÙÙèÕê âèÚ ÙÔÙÕ ÑàÞæÐ "ÞÕàÙØÙß", ÕÖÐê ÑéÜ ÐÕäÙ Ôçéè éÑÙàÕ ÜÑÙß ÜçÕ×ÕêÙÕ. ÑÙê ÔÞéäØ Ó×Ô ØâàÔ ÖÕ.<o:p></o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"><SPAN style="mso-spacerun: yes">&nbsp; </SPAN><o:p></o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>ÙÕâè, ÛÙ Ùé ÕçÙÙÝ ÐÙáÕè àÕèÞØÙÑÙ ÜÔâÑÙè êÙçÙ ÜçÕ×Õê ÞäÜÕàÙ ÜÐÜÞÕàÙ. ÛÚ, ÜÞéÜ, ÞÕèÔ áâÙã 18 ÜÛÜÜÙ ÜéÛê âÕèÛÙ ÔÓÙß (ÐêÙçÔ ÞçæÕâÙê), ÔêéÞ"Õ-1986, ÛÙ âÕèÚ-ÓÙß ÐÙàÕ èéÐÙ ÜÔâÑÙè Ðê ÙäÕÙ ÔÛÕ× éçÙÑÜ ÞÜçÕ×Õ, çèÙ  Ðê "êÙç ÔÜçÕ×", ÜâÕèÚ-ÓÙß Ð×è, ÒÝ ÐÝ çÙÙÞê ÔÕèÐÔ ÛÜÜÙê ÑÙÙäÕÙ ÔÛÕ× ÔÞÐäéèê Ðê ÔâÑèê ÔØÙäÕÜ ÜâÕèÚ-ÓÙß Ð×è. âÕèÚ ÔÓÙß èéÐÙ ÜÔâÑÙè Ðê ÙÙäÕÙ ÔÛÕ× èç ÐÝ àêß ÜÛÚ ÔÜçÕ× ÔáÛÞÔ àäèÓê ÕÞäÕèéê ÑÛêÑ. </SPAN><SPAN dir=ltr style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-size: 14.0pt"><o:p></o:p></SPAN></P> <P class=MsoNormal dir=rtl style="MARGIN-LEFT: 1.45pt; LINE-HEIGHT: 200%"><B><U><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 200%; FONT-FAMILY: David; mso-ansi-font-size: 10.0pt"><o:p><SPAN style="TEXT-DECORATION: none">&nbsp;</SPAN></o:p></SPAN></U></B></P> <P class=MsoNormal dir=rtl style="MARGIN-LEFT: 1.45pt; LINE-HEIGHT: 200%"><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 200%; FONT-FAMILY: Miriam">ÓèÛÙ ÔÕÛ×Ô<SPAN style="mso-spacerun: yes">&nbsp; </SPAN>éÜ ÔâÑèê ÞÕàÙØÙß<o:p></o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt">7.<SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>ÔÞáçàÔ ÐÜÙÔ ÑÐàÕ, ÛÙ ×ÕÒ ÔÜçÕ×Õê ÔÕÐ àÛá ÞÕàÙØÙß ÔàÙêß ÜÔâÑèÔ ÕÜÞÛÙèÔ, ÐÙàÔ ÞÑÙÐÔ ÑÔÛè× ÜÞáçàÔ ÔàÕáäê, ÛÐÙÜÕ âÕÑèÙÝ ÔÞÕàÙØÙß, ÞàÙÔ ÕÑÙÔ, ÞçÕÝ ÑÕ ÔÕáÛÝ ÛÙ ×ÕÒ ÔÜçÕ×Õê âÕÑè ÞÐÓÝ ÜÞéàÔÕ. âÜ Þàê éêêçÙÙÝ ÔâÑèÔ éÜ ÞÕàÙØÙß, àÓèé ÛÙ ÙÞæÐÕ áÞÞàÙÝ àÕáäÙÝ éÙé ÑÔÝ ÛÓÙ ÜÔæÑÙâ âÜ ÔâÑèÔ ÛÖÕ, ÐÕ, ÜÞæâè, âÜ áÙÛÕÙÙÝ áÑÙèÙÝ ÜÛÚ. ÐÕÜÝ, ÜÐ àÓèé, ÛÙ ÞÛÙèÔ éÜ ÔÞÕàÙØÙß êÜÕÕÔ ÑÞÛÙèÔ éÜ àÛá äÙÖÙ ÔéÙÙÚ Üâáç. ÕÔÓÑè àäáç ÞäÕèéÕê ÑÐèæÕê-ÔÑèÙê:<o:p></o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><SPAN style="mso-spacerun: yes">&nbsp;</SPAN><o:p></o:p></SPAN></P> <P class=MsoNormal dir=ltr style="MARGIN: 0cm 69.1pt 0pt 72pt; DIRECTION: ltr; unicode-bidi: embed; TEXT-ALIGN: left"><SPAN lang=HE dir=rtl style="FONT-SIZE: 12pt; FONT-FAMILY: David"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=ltr style="MARGIN: 0cm 69.1pt 0pt 72pt; DIRECTION: ltr; TEXT-INDENT: -31.7pt; LINE-HEIGHT: normal; unicode-bidi: embed; TEXT-ALIGN: justify; tab-stops: 36.0pt"><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>A physician may sell the good will of his practice without selling his office furniture or his surgical instruments. So a lawyer may sell the good will of his clientage without selling his library. The same rule applies to the good will of a mercantile business; in fact, to good will generally (<I>Brett v. Ebel</I>, </SPAN><SPAN dir=rtl></SPAN><SPAN lang=HE dir=rtl style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'"><SPAN dir=rtl></SPAN>51 </SPAN><SPAN dir=ltr></SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'"><SPAN dir=ltr></SPAN><SPAN style="mso-spacerun: yes">&nbsp;</SPAN>N.Y. Supp. 573, at p. 574 (N.Y. App. Div. 1898)).</SPAN><SPAN dir=rtl></SPAN><SPAN lang=HE dir=rtl style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'"><SPAN dir=rtl></SPAN><SPAN style="mso-spacerun: yes">&nbsp; </SPAN><o:p></o:p></SPAN></P> <P class=MsoNormal dir=rtl style="MARGIN-LEFT: 1.45pt; LINE-HEIGHT: 200%"><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 200%; FONT-FAMILY: David; mso-ansi-font-size: 10.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>ÑÙß ÔáÞÞàÙÝ ÔàÕáäÙÝ ÜÔâÑèê ÞÕàÙØÙß, àÙêß ÜÞàÕê Ðê ÔâÑèê ÞèéÝ ÔÜçÕ×Õê ÞÞÕÛè Ôâáç ÜçÕàÔ. áÞÞß ×éÕÑ ÜÐ ä×Õê, éÙé ÑÕ ÛÓÙ ÜÔæÑÙâ âÜ ÔâÑèê ÞÕàÙØÙß, ÔÕÐ çÙÕÞÔ éÜ êàÙê ÐÙ-ê×èÕê ÔÞÒÑÙÜÔ Ðê ÞÕÛè Ôâáç ÞÜàáÕê ÕÜÖÛÕê ÑÜçÕ×ÕêÙÕ Ñ×ÖèÔ. êàÙÔ ÛÖÕ ×éÕÑÔ ÑÞÙÕ×Ó ÞçÕÝ ÑÕ éÑÙÝ ÔÜçÕ×Õê Üâáç, äâÝ Ð×è äâÝ, ÑéÜ êÛÕàÕêÙÕ ÔÐÙéÙÕê éÜ ÑâÜÙÕ, ÕÜÐÕ ÓÕÕçÐ ÑéÜ ÞÙçÕÞÕ éÜ Ôâáç ÐÕ ÑéÜ ØÙÑÕ éÜ ÔÞÕæè éàÞÛè. ÑêçÕäê ÞàÙâê Ôê×èÕê, ÙÑçé ÔèÕÛé ÜÑáá Ðê Ôâáç éèÛé ÕÜÔÕÛÙ× ÜÜçÕ×ÕêÙÕ, ÛÙ ÞÞéÙÛÙÝ ÔÝ ÜÔÙÞæÐ ÑÙÓÙÙÝ ØÕÑÕê ÕàÐÞàÕê, ÕÛÙ èÐÕÙ ÜÔÝ ÜÔÞéÙÚ ÑçéèÙÔÝ ÔâáçÙÙÝ âÙÞÕ. ÐÝ ÙæÜÙ× ÑÛÚ, ÜÐ ÙâÞÕÓ ÑáÛàê ê×èÕê ÞæÓ ÔÞÕÛè ÑêÕÝ êçÕäê ÞàÙâê Ôê×èÕê. ÑÔâÓè ÔáÛÞÔ ÛÐÞÕè, âéÕÙÙÝ ÔÜçÕ×Õê ÜéÞè Ðê çéèÙÔÝ ÔâáçÙÙÝ ÔçÕÓÞÙÝ âÓ éÜÐ àÙêß ÙÔÐ âÕÓ ÜÓÑè âÜ ÔâÑèÔ éÜ êÙçÙ ÔÜçÕ×Õê</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"> (èÐÕ: äèéê </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam">ÔÙÜçÕÑÙå</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">, âÞ' 90; </SPAN><I><SPAN dir=ltr style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: 'Times New Roman'">Herbert Morris Ltd. v. Saxelby</SPAN></I><SPAN dir=ltr style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: 'Times New Roman'"> [1916] 1 A.C. 688, at pp. 708-709 (HL)</SPAN><SPAN dir=rtl></SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: 'Times New Roman'"><SPAN dir=rtl></SPAN>).<o:p></o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>ÐÚ ÒÝ ÖÐê ÜÓâê: âæÝ çÙÕÞÔ éÜ êàÙÔ éÙé ÑÔ ÛÓÙ ÜÞàÕâ Þß ÔÞÕÛè ÜÔê×èÕê âÝ ÔèÕÛé, ÐÙàÔ ÞÔÕÕÔ ÔÕÛ×Ô ÞÕ×ÜØê ÕÞáäçê ÜçÙÕÞÔ éÜ âáçê ÞÛè ÞÕàÙØÙß (èÐÕ: â"Ð 834/96 </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam">ÐÜÙ ÔÕÜæÞß à' äçÙÓ ÔéÕÞÔ êÜ-ÐÑÙÑ 4 </SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">(ÜÐ äÕèáÝ)). àÓèéê Ñ×ÙàÔ éÜ ÔÞçèÔ âÜ ÞÛÜÕÜ àáÙÑÕêÙÕ, ÕÒÖÙèê ÞáçàÔ ÔàáÞÛê âÜ ÞéçÜÝ ÔÞæØÑè éÜ ÔáÞÞàÙÝ ÛÕÜÝ. <SPAN style="mso-spacerun: yes">&nbsp;</SPAN><o:p></o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">8.<SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>áÞÞß àÕáã âÜÙÕ àØÕ, âÓ ÜÐ×èÕàÔ, ÜÔáêÞÚ ÔØÕâàÙÝ ÜÞÛè ÞÕàÙØÙß, ÔêÑáá âÜ ÔÔà×Ô éÑÔêçÙÙÝ ÐÙàØèáÙÝ Þ´áÕÙÙÝ ÞàÕÒÓÙÝ ÑÙß ÞÕÛè ÔÞÕàÙØÙß ÜÑÙß èÕÛéÝ, </SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">ÔèÙ éÐÝ ÔâÙÓ âÜ âæÞÕ ÔçÕàÔ ÛÙ èÛé Ðê ÔÞÕàÙØÙß éÜ ÔÞÕÛè, ÔÙÔ ÞçÕÝ ÜÔÐÞÙß ÜÕ ÕÜèÐÕê Ðê ÔâáçÔ ÛâáçÔ ÛàÔ ÕÐÞÙêÙê. Ôà×Ô ÖÕ àáÞÛÔ âÜ çÙÕÝ àÙÒÕÓÙ âàÙÙàÙÝ ÑÙß ÔÞÕÛè ÜçÕàÔ: ÔÞÕÛè àØÔ ÜÙÙ×á ×Üç ÒÓÕÜ ÛÛÜ ÔÐäéè Þß ÔêÞÕèÔ éçÙÑÜ - ÜÞÕàÙØÙß, éÔèÙ áÙÕÕÒ âáçÔ Ûâáçê ÞÕàÙØÙß ÔØÙÜ âÜÙÕ, ÛÐÞÕè, éÙâÕè Þá ÞÕä×ê. èÕÛé ÔÞÕàÙØÙß, ÜâÕÞêÕ, ÔâÓÙã, ÑÓèÚ-ÛÜÜ, éÜÐ ÜèÐÕê ÑÙß ÔàÛáÙÝ éèÛé ÞÕàÙØÙß, ÕÖÐê ÑéÜ éàÙ ØâÞÙÝ ÞèÛÖÙÙÝ: èÐéÙê, èÛÙéÔ éÜ ÞÕàÙØÙß ÔÙÕÕêÔ ÕâÕÓÔ ÞÔÕÕÔ èÛÙéÔ éÜ àÛá ÔÕàÙ, ÕâÜ-Ûß ÔÕæÐê ÔèÛÙéÔ ÜÐ êÕêè ÑàÙÛÕÙ ×Ó-äâÞÙ. éàÙê, ÑàÙÒÕÓ ÜÛÜÜÙ Ô×éÑÕàÐÕê ÔÞçÕÑÜÙÝ, Ðéè ÔêÙèÕ êÞÙÓ Ôä×êê ÞÕàÙØÙß ÜÐÕèÚ êçÕäê ÔéÙÞÕé ÔæäÕÙÔ ÑÔÝ (èÐÕ: ÜéÛê èÕÐÙ Ô×éÑÕß ÑÙéèÐÜ, </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam; LETTER-SPACING: 0pt; mso-ansi-font-size: 14.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">ÒÙÜÕÙ Óâê</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"> 57), ÔèÙ éâÓ ÜÐ×èÕàÔ, ÜÐ ÔÑÙÐÔ ÔäçÕÓÔ Ðê ÔÞÕàÙØÙß ÑÒÓè "àÛá Ñè-ä×ê", ÛÔÒÓèêÕ ÑáâÙã 88 ÜäçÕÓÔ; ÜäÙÛÚ, ÜÐ ÔÙÔ ÔèÕÛé èéÐÙ ÜÔä×Ùê, ÜÐÕèÚ ÔéàÙÝ, Ðê ÔêÞÕèÔ ééÙÜÝ ÑÒÙß èÛÙéê ÔÞÕàÙØÙß. àÙÒÕÓ âàÙÙàÙÝ ÖÔ ÐÛß çÙÙÝ ÔÙÔ ÑÞÕâÓ ÑÕ àâéÕ ÔâáçÕê àéÕÐ ÔâèâÕèÙÝ éÑäàÙàÕ. ÐÕÜÝ ÐÙß ÑÕ, ÛéÜâæÞÕ, ÛÓÙ ÜÔÛèÙâ Ðê ÔÛã, ÕÐã ÑâàÙÙàß éÜ âáçÕê ÞêçÕäÔ ÖÕ âÜÙàÕ ÜÒÖÕè Ðê ÔÞáçàÔ ÑÓÑè çÙÕÞÔ éÜ âáçê ÞÛè ÞÕàÙØÙß  ÐÕ éÜÙÜêÔ -<SPAN style="mso-spacerun: yes">&nbsp; </SPAN>ÞÞÛÜÕÜ ÔàáÙÑÕê.<SPAN style="mso-spacerun: yes">&nbsp; </SPAN>ÖÐê, ÔÕÐÙÜ ÕÙÙêÛàÕ ÞçèÙÝ, ÐÞàÝ àÓÙèÙÝ, ÑÔÝ ÑéÜ ÐÙàØèáÙÝ Ð×èÙÝ, ÜÐ ÑÔÛè× ÞÙáÕÙÙÝ, ÜÐ ÙêçÙÙÝ àÙÒÕÓ ÔâàÙÙàÙÝ ÔÐÞÕè. <o:p></o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>ÙÕÓÒé, ÛÙ ÛÙÕÝ, éÕÑ ÜÐ çÙÙÝ àÙÒÕÓ ÔÐÙàØèáÙÝ ÔÞÙáÕÙÙÝ ÑÙß ÔæÓÓÙÝ ÜâáçÔ. ÑâçÑÕê ÛàÙáêß ÜêÕçã éÜ êçàÕê Þá ÔÛàáÔ (éÙâÕè ä×ê ÜÞÕàÙØÙß), Ôêéá"Ò-2003, ÑÙÕÝ 1 ÑÙÕÜÙ 2003, ÞêÙè ÔÓÙß ÜàÙéÕÝ ÜÔä×Ùê ÜÐÕèÚ ÔéàÙÝ Ðê ÔêÞÕèÔ ééÙÜÝ ÑÒÙß èÛÙéê ÞÕàÙØÙß (Ðéè àèÛéÕ ÜÐ×è ÙÕÝ 1 ÑÙÕÜÙ 2003). éÙâÕè Ôä×ê ÔçÑÕâ ÑáâÙã 1 ÜêçàÕê, ÔÕÐ 10% ÜéàÔ ÞÞ×ÙèÝ ÔÞçÕèÙ éÜ ÔÞÕàÙØÙß. âÜ Ûß, âêÔ, éÕÑ ÐÙß ÜèÕÛé ÔÞÕàÙØÙß âàÙÙß ÜÔÞâÙØ, Ñâáçê ÔèÛÙéÔ ÜÔ ÔÕÐ æÓ, ÞâèÛÝ éÜ ÔÞÕàÙØÙß. ÞàÒÓ, Ðã éÛÐÞÕè, ÔÔÑ×àÔ éÑáâÙã 88 ÑÙß ÞÕàÙØÙß ÜÑÙß àÛáÙÝ Ð×èÙÝ âÑèÔ Þß ÔâÕÜÝ, âÓÙÙß Ùé, ÜÞÕÛè àÛá, Ðéè ×Üç ÞèÕÕ× ÔÔÕß ÔÛèÕÚ ÑÞÛÙèêÕ, àæÞ× ØèÝ àÛàá ÜêÕçäÕ êÙçÕß Þá' 132, âàÙÙß ÜÙÙ×á ×Üç àè×Ñ ÛÛÜ ÔàÙêß ÞèÕÕ× ÔÔÕß ÜÞÛÙèê ÔÞÕàÙØÙß. ÛÚ, ÔÕÐÙÜ ÕÔÕèÐê áâÙã 91 ÜäçÕÓÔ çÕÑâê ÛÙ, ÑâÕÓ éÑÒÙß èÕÕ× ÔÕß ÞÞÛÙèê àÛá Ð×è, éÞÕâÓ èÛÙéêÕ çÓÝ ÜÛàÙáêÕ ÜêÕçã éÜ ÔêÙçÕß, Ù×ÕÙÙÑ ÔàÙéÕÝ ÑéÙâÕè Þá ÒÑÕÔ, ÔÞ×ÕéÑ ÑÔêÐÝ ÜéÙâÕèÙ ÔÞá ÔçÕÓÞÙÝ ÜêÙçÕß (Ðéè ÙÛÕÜÙÝ ÜÔÒÙâ âÓ Ü-50%, ÜäÙ ÔÕèÐê áâÙã 121), ÔèÙ éÑÒÙß èÕÕ× ÔÔÕß ÞÞÛÙèê ÔÞÕàÙØÙß, Ù×ÕÙÙÑ ÔàÙéÕÝ ÑéÙâÕè ÔÞá ÔçÑÕâ ÛÙÕÝ ÑäçÕÓÔ  25% - ÙÔÐ Ðéè ÙÔÐ ÔÞÕâÓ ÑÕ æÞ× ÔèÕÕ×. Ðéè âÜ Ûß, ÔÙÕÝ  ÜÐÕè ÔêÙçÕß ÑäçÕÓÔ ÕÑêçàÕê - ÛÐéè ÔÞÓÕÑè ÑàÛáÙÝ Ðéè àèÛéÕ </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam; LETTER-SPACING: 0pt; mso-ansi-font-size: 14.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">ØèÝ</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"> ÛàÙáê ÔêÙçÕß ÜêÕçã, çÙÙÞê ÖÔÕê ÐÙàØèáÙÝ ÑÙß éàÙ ÔæÓÓÙÝ ÜâáçÔ  éàÙÔÝ ÞâÕàÙÙàÙÝ ÑÔè×Ñê àê× ÔêÞÕèÔ ÔÞÙÕ×á ÜÞÛÙèê ÔÞÕàÙØÙß. ÑâàÙÙàÝ éÜ àÛáÙÝ Ð×èÙÝ, Ðã éÜÐ çÙÙÞê ÖÔÕê ÐÙàØèáÙÝ éÛÖÕ, ÐÙß ÞêçÙÙÝ àÙÒÕÓ ÔâàÙÙàÙÝ ÔÞÙáÕÙÙ. Ðéè âÜ Ûß, ÑâáçÕê éàâéÕ Ð×èÙ ÛàÙáê êÙçÕß 132 ÜêÕçã, éÕÑ ÐÙß ÙÛÕÜ ÑÙê ÔÞéäØ ÜÔáêÞÚ âÜ àÙÒÕÓ ÔâàÙÙàÙÝ ÑÙß ÔæÓÓÙÝ ÛÒÕèÝ ÔÞÑØÙ× éáÛÕÝ êÞÕèÔ ÔàçÕÑ Ñ×ÕÖÔ ÙÑØÐ àÛÕàÔ Ðê âÕÑÓê ÞÛÙèê ÔÞÕàÙØÙß ÕÐê âèÛÝ.<o:p></o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">9.<SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>ÕÞéÑÓèÛÙ ÔÔÕÛ×Ô âáçÙàß  ÙÕÓÒé ÒÝ ÖÐê: ÞæÑ ÔÓÑèÙÝ ÔÞÕÑÔç  ÑÕ àÞÛèÙÝ ÞÕàÙØÙß éÜ âáç, ÑÔà×Ô éçÙÙÞÙÝ ÞÕàÙØÙß ÛÐÜÔ, ÔÕÐ ÛÐéè àÞÛè Ôâáç Û"âáç ×Ù", ÜÐÞÕè  ÛÐéè ÞÕâÑèê </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam; LETTER-SPACING: 0pt; mso-ansi-font-size: 14.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">äâÙÜÕêÕ</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"> éÜ Ôâáç. ÔâÑèê ÔäâÙÜÕê ÐÙß ÞéÞâÔ ÑÔÛè× ÔâÑèê ÛÜÜ ÔèÛÕé ÔäÙáÙ éÜ Ôâáç; ÔâÑèÔ éÛÖÕ ÞéÞâÔ ÔâÑèêÝ éÜ ÐÕêÝ ÙáÕÓÕê ÔÞÑØÙ×ÙÝ Ðê ÔÞéÚ </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam; LETTER-SPACING: 0pt; mso-ansi-font-size: 14.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">äâÙÜÕêÕ</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"> éÜ Ôâáç. ÑÞçèÔ éÛÖÔ, ÛÕÕàê ÔæÓÓÙÝ ÔÙÐ, éÔÞÕÛè ÙÞéÕÚ ÙÓÙÕ, ÑÐÕäß ÞÕ×ÜØ, ÞâÙáÕçÕ, ÕÑÛÚ ÞÕÕêè ÔÕÐ ÒÝ âÜ çéèÙÕ âÝ ÜçÕ×ÕêÙÕ. ÛÚ ÒÝ àäáç ÑÐèæÕê ÔÑèÙê:<o:p></o:p></SPAN></P> <P class=Ruller5 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller5 dir=ltr style="MARGIN: 0cm 64.1pt 0pt 82.1pt; DIRECTION: ltr; unicode-bidi: embed; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-size: 14.0pt">A seller who disposes of his manufacturing plant as a going concern necessarily parts with all those advantages which are inherent in conducting an established business at that plant; in other words, parts with his good will </SPAN><SPAN style="FONT-FAMILY: 'Times New Roman'; mso-bidi-font-family: FrankRuehl">(</SPAN><I>Pflegher Hardware Specialty v. Blair</I><SPAN style="FONT-FAMILY: 'Times New Roman'; mso-bidi-font-family: FrankRuehl">, 30 F.2d 614, at p. 617 (2nd Cir., 1929).</SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-size: 14.0pt"><o:p></o:p></SPAN></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 200%"><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 200%; FONT-FAMILY: David; mso-ansi-font-size: 10.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>ÛÛÜÜ, ÙçéÔ ÜÔÕÛÙ× ÛÙ àÞÛèÕ ÔÞÕàÙØÙß éÜ âáç  ÞçÕÝ ÑÕ ÜÐ àÞÛè Ôâáç Ûâáç ×Ù. ÙÙêÛàÕ ÐÕÜÙ ÞçèÙÝ àÓÙèÙÝ ÑÔÝ ÐÛß êêÑæâ ÞÛÙèÔ éÛÖÕ  ÐÜÐ éÐäéèÕê ÛÖÕ ÐÙàÔ âÕÜÔ ÑÐã ÜÐ Ð×Ó Þß ÔÞçèÙÝ éÑäàÙàÕ.<SPAN style="mso-spacerun: yes">&nbsp;&nbsp; </SPAN><o:p></o:p></SPAN></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 200%"><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 200%; FONT-FAMILY: David; mso-ansi-font-size: 10.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 200%; MARGIN-RIGHT: 1.45pt"><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 200%; FONT-FAMILY: Miriam">×ÙéÕÑ âèÚ ÔÞÕàÙØÙß<o:p></o:p></SPAN></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 200%; MARGIN-RIGHT: 1.45pt"><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 200%; FONT-FAMILY: Miriam"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">10.<SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>ÞéÞæÐàÕ ÛÙ àÞÛèÕ ÞÕàÙØÙß, àÓèéÙÝ ÐàÕ Ü×ÙéÕÑ âèÚ ÔÞÕàÙØÙß.</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"> ÞâæÝ ÞÔÕêÝ éÜ ÐÜÔ, ÐÙß ÑàÞæÐ ÞÕÓÓ çÑÕâ ÐÕ éÙØÔ Ð×ÙÓÔ ÜçÑÙâê âèÚ ÔÞÕàÙØÙß éÜ âáç ÞáÕÙÝ. ÔâèÛê éÕÕÙ ÔÞÕàÙØÙß ÔÙÐ, ÛÛÜ ÔàèÐÔ, ÔÞéÙÞÔ ÔçéÔ ÑÙÕêè ÑäàÙÔ àÙæÑÙÝ ÓÙàÙ ÔÞá ÑÔÙÓèéÝ ÜéÐÜê ÔÞÕàÙØÙß. àçÕÓê ÔÞÕæÐ Ü×ÙéÕÑ àâÕæÔ ÑâÕÑÓÔ éÞ×ÙèÕ éÜ àÛá ÞÑØÐ ÔÙÕÕß éÜ ÔèÕÕ×ÙÝ ÔâêÙÓÙÙÝ ÔæäÕÙÙÝ ÞÞàÕ. ÔÞÕàÙØÙß, ÑÔÙÕêÝ, ÛÐÞÕè, àÛá, ÛäÕäÙÝ Ðã ÔÝ ÜàÕá×ê ×ÙéÕÑ ÖÕ- çèÙ âèÚ ÔÞÕàÙØÙß éÕÕÔ ÜÔÙÕÕß ÔèÕÕ×ÙÝ ÔâêÙÓÙÙÝ éÙÕäçÕ ÞÔÝ. ÓÐ âçÐ, éÑÑÕÐàÕ ÜêèÒÝ ÔÒÓèÔ âÙÕàÙê ÖÕ, ÔàáÞÛê âÜ àêÕàÙÝ âêÙÓÙÙÝ, Üéäê ÔÞæÙÐÕê, àêçÜÙÝ ÐàÕ ÑçÕéÙ éÜ ÞÞé. <o:p></o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt">11.<SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>ÑéÙØÕê ÞéäØ éÕàÕê ÔÕæâÕ ÓèÛÙ ×ÙéÕÑ éÕàÕê ÜæÕèÚ éÕÞê ÔÞÕàÙØÙß. Ð×ê ÞéÙØÕê Ô×ÙéÕÑ éàÑ×àÕ ÑÐèå ÕÞ×ÕæÔ ÜÔ ÞÖÔÔ Ðê éÕÕÙ ÔÞÕàÙØÙß âÝ ÔèÕÕ×ÙÝ ÔâêÙÓÙÙÝ éÜ Ôâáç, ÔÞÕâèÛÙÝ ÑÔáêÞÚ âÜ ÞÞÕæâ èÕÕ×ÙÕ ÑéàÙÝ çÕÓÞÕê. éÙØÔ ÖÕ ÔÕæâÔ Ñäèéê </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam">ÑÐÕÞÜ,</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"> ÞäÙ ÔéÕäØ ÕÙêçÕß ÜÐÞÕè: "...Ùé éÞ×éÑÙÝ Ðê éÕÕÙÙß [éÜ ÞÕàÙØÙß] ÑÛÜ âê âÜ ÙáÕÓ ÔèÕÕ× ÔéàêÙ ÔÞÞÕæâ, ÐÝ ÜêçÕäÔ éÜ éàÔ Ð×ê ÕÐÝ ÜêçÕäÔ éÜ Þáäè éàÙÝ" (ÕèÐÕ ÒÝ Ñâ"Ð 552/78 </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam; LETTER-SPACING: 0pt; mso-ansi-font-size: 14.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">äçÙÓ ÔéÕÞÔ à' ÒÜèØ</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">, äÓ"Ð Ù, 71).</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"> ÖÕÔÙ ÒÝ àÕá×ê Ô×ÙéÕÑ ÔÞçÕÑÜê ÑÐàÒÜÙÔ:<o:p></o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller5 dir=ltr style="MARGIN: 0cm 64.1pt 0pt 82.1pt; DIRECTION: ltr; unicode-bidi: embed; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-size: 14.0pt">The goodwill of a business is always a difficult item to value, but a method commonly adopted is to calculate the average annual profits accruing over a period of some three years and multiply the resulting figure by the number of years purchase which is appropriate having regard to market conditions and the circumstances of the trade. Calculations of that sort, however, are only appropriate to businesses which have goodwill, i.e. where it can reasonably be assumed that habitual customers, clients, etc. will continue to come along so that profitability will be preserved. That may not always be so in highly competitive activities (Whiteman<SPAN style="mso-spacerun: yes">&nbsp; </SPAN><I>Capital Gains Tax</I> (1988) 223).<o:p></o:p></SPAN></P> <P class=Ruller5 dir=ltr style="MARGIN: 0cm 64.1pt 0pt 82.1pt; DIRECTION: ltr; unicode-bidi: embed; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-size: 14.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller5 dir=ltr style="MARGIN: 0cm 64.1pt 0pt 82.1pt; DIRECTION: ltr; unicode-bidi: embed; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-size: 14.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>ÛÑè Ñäèéê </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam; LETTER-SPACING: 0pt; mso-ansi-font-size: 14.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">ÑÐÕÞÜ</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> ÔÑÙâÕ ÔéÕäØÙÝ Ù' ÛÔß ÕÞ' âæÙÕàÙ ÔáêÙÙÒÕê Þß ÔàÕá×Ô ÔÐÞÕèÔ. ÕÐÛß ÔÙÐ ÞâÕèèê çÕéÙ ÑéÜ éÔÙÐ ÞàÙ×Ô éÛÜ èÕÕ×Ù Ôâáç àæÞ×ÙÝ ÔÕÓÕê ÜÞÕàÙØÙß. Ù×Õá ÖÔ, éÜ ÛÜ ÔèÕÕ×ÙÝ ÜÞÕàÙØÙß, Ùé ÑÕ ÞéÕÝ çÑÙâÔ ÛÙ éÐè àÛáÙ Ôâáç - ÔÞÕ×éÙÙÝ ÕÔÜÐ ÞÕ×éÙÙÝ ÛÐ×Ó  àâÓèÙÝ ÛÜ ÙÛÕÜê ÜÔäÙç èÕÕ×ÙÝ. ÖÕÔÙ çÑÙâÔ ÞÕØâÙê. ÛéÝ éâáç ÞäÙç èÕÕ×ÙÝ ÔÕÓÕê ÜÞÕàÙØÙß ÞÔÝ ÔÕÐ àÔàÔ, ÛÚ ÔÕÐ ÞäÙç èÕÕ×ÙÝ ÒÝ ÔÕÓÕê ÜàÛáÙÕ ÔÐ×èÙÝ, ÕÑÔÝ äØàØÙÝ ÔèéÕÞÙÝ âÜ éÞÕ, éÙØÕê ÔÙæÕè ÐÕêß ÔÕÐ ÞäâÙÜ, àÛáÙÕ ÔÞÕ×éÙÙÝ ÕâÕÓ. ÐÝ ÐÞèàÕ ÛÙ Þ×ÙèÕ éÜ ÛÜ àÛá ÐÙàÕ ÐÜÐ ÔÙÕÕß ÔÔÛàáÕê ÔâêÙÓÙÕê éÙæÞÙ×, çÑÙâêÔ éÜ àÕá×Ô ÖÕ ÔÙÐ ÑäÕâÜ ÐÞÙèÔ ÛÙ àÛáÙÝ Ð×èÙÝ éÜ Ôâáç éÐÙàÝ ÞÕàÙØÙß, ÔÝ ×áèÙ âèÚ, ÛÜ ÐÙÞê éÔâáç àÔàÔ ÞÞÕàÙØÙß. ÐÞÙèÔ ÖÕ, ÜÞÕêè ÜæÙÙß, ÐÙß ÑÔ ÛÜ ÞÞé.<SPAN style="mso-spacerun: yes">&nbsp; </SPAN></SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><SPAN style="mso-spacerun: yes">&nbsp;</SPAN><o:p></o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>ÑéÙØÔ ÔÐÞÕèÔ ÔÞáêÞÛê âÜ ÞÞÕæâ èÕÕ×Ù Ôâáç ØÞÕß çÕéÙ àÕáã, ÔÕÐ ÔçÕéÙ ÔÞâéÙ éÑÑ×Ùèê Þáäè ÔéàÙÝ ÑÕ ÙÕÛäÜ ÞÞÕæâ ÔèÕÕ×ÙÝ. ÜéÝ Ñ×ÙèÔ ÑÞÛäÙÜ ÔàÛÕß, Ùé Ü×ÖÕê Ðê ÐÕèÚ ×ÙÙÕ éÜ Ôâáç. ÜæÕèÚ ÛÚ, àÙêß ÐÞàÝ ÜÔéêÞé, ÛÐÕÞÓß, ÑÞÞÕæâ ÙÓÕâ éÜ ×ÙÙ âáçÙÝ ÞáÕÒ ÞáÕÙÙÝ ÑÞéç ÑÖÞß àêÕß, êÕÚ âèÙÛê ÔêÐÞÕê ÜÐÕäÙ Ôâáç ÔàÓÕß. ÐÜÐ éÒÝ ÔâèÛÔ ÖÕ ÐÙàÔ ÐÜÐ ÐÕÞÓàÔ ÒáÔ. <o:p></o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt">12.<SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>âÜ ÔäÒÝ ÔâçèÕàÙ éÑàÕá×ê ÔèÕÕ×ÙÝ ÔâêÙÓÙÙÝ ÞÑçéê ÜÔêÒÑè àÕá×Ô Ð×èê, ÐÕêÔ àÛàÔ ÔàÕá×Ô ÔÙ×áÙê. ÜäÙ àÕá×Ô ÖÕ, ÔèÕÕ× ÔÞÙÕ×á ÜÞÕàÙØÙß ÔÕÐ Ôäâè éÑÙß ÔèÕÕ× éÔäÙç Ôâáç ÜÑÙß ÔèÕÕ× ÔÞçÕÑÜ Ñâàã (Ó' ÐÜçÙàá </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam; LETTER-SPACING: 0pt; mso-ansi-font-size: 14.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">ÞÙáÕÙ çàÙß èÕ×àÙ</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> (êéà"Ò) 157-158).</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"> ÑÑáÙá éÙØÔ ÖÕ àÙæÑê ÔÔà×Ô ÛÙ ÑâÕÓ éÛÜ ÔâáçÙÝ Ñâàã ÞäÙçÙÝ èÕÕ× Ð×ÙÓ, ÔÕÓÕê ÜàÛáÙÝ ÔÞÕ×éÙÙÝ ÕÔÜÐ ÞÕ×éÙÙÝ éÙé ÜÛÕÜÝ, ÔèÙ éÛÜ èÕÕ× âÕÓã éÙé Üâáç ÛÜéÔÕ, Ùé ÜÙÙ×áÕ ÜÞÕàÙØÙß éÜÕ. ÒÝ Ôà×Ô ÖÕ ÞâÕèèê çÕéÙ. èÐéÙê, ÞéÕÝ éÙÙêÛß éÜÛÜ ÔâáçÙÝ Ñâàã ÙÔÙÕ ÞÕàÙØÙß, ÕâÜ Ûß âÕÓã ÔèÕÕ× éÜ âáç ÞáÕÙÙÝ ÜÐ ÙÑØÐ Ðê ÞÜÕÐ ÔÞÕàÙØÙß éÜÕ. âéÕÙ ÜÛß ÜÔÙÕÕæè ÞæÑ ÑÕ àÞæÐ ÜÒÑÙ âáç ÞáÕÙÝ, ÜäÙ àÕá×ê Ô×ÙéÕÑ ÔÖÕ, ÛÐÙÜÕ ÔÕÐ ×áè ÞÕàÙØÙß, ÜÞèÕê éÑäÕâÜ ÔÕÐ àÔàÔ ÞÞÕàÙØÙß. éàÙê, ÒÝ àÕá×Ô ÖÕ ÜÕçÔ ÑÔà×Ô éÛÜ èÕÕ× àÕáã éÜ Ôâáç, ÞÙÕ×á ÜÞÕàÙØÙß éÜÕ. Ôà×Ô ÖÕ, ÒÝ ÐÝ ÜâÙêÙÝ àÛÕàÔ ÔÙÐ, ÐÙàÔ ÞÕÑàÙê ÞÐÜÙÔ. ÙÙêÛàÕ âáçÙÝ éÙêèÕàÝ âÜ äàÙ âáçÙÝ Ð×èÙÝ  ÔÕÐ ÑÙâÙÜÕêÝ ÐÕ ÑàÛáÙÔÝ ÔÐ×èÙÝ  ÜÔÑÓÙÜ Þß ÔÞÕàÙØÙß. éÜÙéÙê, éÙØÔ ÖÕ ÛèÕÛÔ ÑçÕéÙ ÞâéÙ, ÑÔêÑááÔ âÜ ÔéÕÕÐê ÔèÕÕ×ÙÕê ÔÞÞÕæâê Ñâàã. ÔæÕèÚ ÑéÙÕÚ âáç Üâàã ÞáÕÙÙÝ, ÕÑÔéÕÕÐêÕ ÜâáçÙÝ Ð×èÙÝ, ÞÔÕÕÔ Ûè äÕèÔ ÜÔêÓÙÙàÕÙÕê ÑÙß ÔàÙéÕÝ ÜäçÙÓ ÔéÕÞÔ, ÔêÓÙÙàÕÙÕê éÔÔÛèâÔ ÑÔß êÔÐ ÜâÙêÙÝ çèÕÑÕê ÐçèÐÙê. ÒÝ ÖÕ, ÐÝ Ûß, ÐÙàÔ àÕá×Ô ÞÕâÙÜÔ. ÐÛß, àÕá×ê ×ÙéÕÑ ÐÙÓÙÐÜÙê  ÜÐÕ êÞæÐ. ÜÐ àÕêè ÜàÕ ÐÜÐ ÜÐÞå àÕá×Ô éêÔÐ ÑÑ×Ùàê Ôèâ ÑÞÙâÕØÕ, àÕá×Ô éÐã ÔÙÐ ÜÐ êÑÕÓÓ Ü×ÜÕØÙß Ðê ÔÞÕàÙØÙß ÞàÛáÙÝ Ð×èÙÝ, ÐÚ êÔÐ çèÕÑÔ ÙÕêè ÜÛÚ ÑÔéÕÕÐÔ ÜÓèÛÙ Ô×ÙéÕÑ éêÙÐèàÕ, àÕá×Ô éÐã êÔÐ çÜÔ Ù×áÙê ÜÙÙéÕÝ. éÙØÔ ÖÕ  ÔÙÐ ÔéÙØÔ ÔéÙÕèÙê ÔàÕÔÒê ÑÐèæÕê ÔÑèÙê - âÓÙäÔ âÜ ×ÑèÕêÙÔ ÕèÐÕÙ ÜçèÕÐ ÐÕêÔ, ÐÜ êÕÚ ÓÙàÙ ÔÞá ÔÙéèÐÜÙÙÝ.<o:p></o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt">13.<SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>ÓÙàÙ ÔÞá ÔäÓèÜÙÙÝ éÜ ÐèæÕê ÔÑèÙê ÞÕèÙÝ ÛÙ ÞçÕÝ ÑÕ àèÛé âáç, âÜ ÔÞÕÛè ÕâÜ ÔçÕàÔ ÜäèØ Ðê ÔêÞÕèÔ éàéêÜÞÔ ÑâÓ ÛÜ Ð×Ó ÞÞèÛÙÑÙÕ ÔéÕàÙÝ. ÛÜ Ð×Ó ÞÐÜÔ ÞéÕÙÙÚ ÜçÑÕæê àÛáÙÝ ÞáÕÙÙÞê ÔÖÕÛÔ ÜÔêÙÙ×áÕê éÕàÔ ÞØâÝ ÞâèÛê ÔÞá. ÔàÛáÙÝ Þ×ÕÜçÙÝ ÜéÑâ çÑÕæÕê (</SPAN><SPAN dir=ltr>classes</SPAN><SPAN dir=rtl></SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><SPAN dir=rtl></SPAN>), ÔÛÕÜÜÕê, ÑÙß ÔÙêè, ÞÖÕÞàÙÝ, ÔÜÕÕÐÕê éÔÜÕÕÔ Ôâáç, ÞÜÐÙ, àÛáÙÝ Ð×èÙÝ, ÖÛÕÙÕê ÜÐ ÞÕ×éÙÕê éÐÙàß ÞÕàÙØÙß ÕéÐÙàß ÞÑØÐÕê Ðê âèÛÕ éÜ Ôâáç Û"âáç ×Ù" - "</SPAN><SPAN dir=ltr>going concern value</SPAN><SPAN dir=rtl></SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><SPAN dir=rtl></SPAN>" (çèÙ - ÖÛÕÙÕê çàÙÙß èÕ×àÙ, êàÙÕê ÐÙ-ê×èÕê, ÛÕ× âÑÕÓÔ äâÙÜ), ÕÜÑáÕã ÒÝ - ÔÞÕàÙØÙß ÕâèÛÕ éÜ Ôâáç Ûâáç ×Ù (</SPAN><SPAN dir=ltr>class VII</SPAN><SPAN dir=rtl></SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><SPAN dir=rtl></SPAN>). ×ÙéÕÑ âèÛÝ éÜ ÔàÛáÙÝ éÑçÑÕæÔ ÔÐ×èÕàÔ àâéÔ ÑÐÞæâÕê "</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">Ô</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt">éÙØÔ ÔéÙÕèÙê" ("</SPAN><SPAN dir=ltr>Residual Method</SPAN><SPAN dir=rtl></SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><SPAN dir=rtl></SPAN> , èÐÕ êçàÕê Ô- </SPAN><SPAN dir=ltr>IRS</SPAN><SPAN dir=rtl></SPAN><B><SPAN style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><SPAN dir=rtl></SPAN> </SPAN></B><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt">1-1.1060, 6-1.338, 7-1.338, 9925 </SPAN><I><SPAN dir=ltr>FR</SPAN></I><SPAN dir=rtl></SPAN><I><SPAN style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><SPAN dir=rtl></SPAN> </SPAN></I><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt">66): ÞÞ×Ùè ÔêÞÕèÔ éàéêÜÞÔ ÑÒÙß Ôâáç ÛÕÜÕ ÞÕä×ê âèÚ ÔéÕç éÜ ÛÜ Ð×Ó ÞÔàÛáÙÝ ÔÐ×èÙÝ, ÕÔÙêèÔ, êÙ×éÑ ÛâèÛÝ éÜ ÔÞÕàÙØÙß ÕéÜ Ôâáç Ûâáç ×Ù (ÜÔéÜÞê ÔêÞÕàÔ ÙæÕÙÙß, ÛÙ ÞçÕÝ ÑÕ ÜÐ àÙêß ÜÔ×ÙÜ Ðê ÔàÕá×Ô ÔéÙÕèÙê  çèÙ ÑàáÙÑÕê ÑÔß Ôâáç ÜÐ àÞÛè, ÐÙß ÞàÕá Þ×ÙéÕÑ âèÚ ÔÞÕàÙØÙß, ÜÞéÜ ÜæèÛÙ Þá ÞêàÕê ÐÕ Þá âÖÑÕß, ÑÐÞæâÕê àÕá×Ô ÔÞÔÕÕàê Ðê ÔÔäèé éÑÙß èÕÕ×ÙÕ ÔÞÞÕæâÙÝ éÜ Ôâáç ÔÞÕâÑè ÜÑÙß áÛÕÝ ÔÞÙÙæÒ Ðê ÔêéÕÐÔ ÔáÑÙèÔ ÔÞéÕâèê éÜ ÔàÛáÙÝ éÔâáç Ô×ÖÙç ÑÔÝ ÑÐÕêÔ êçÕäÔ, èÐÕ: </SPAN><SPAN dir=ltr></SPAN><SPAN dir=ltr><SPAN dir=ltr></SPAN>34 <I>Am Jur 2d</I>, Federal Taxation <SPAN style="mso-spacerun: yes">&nbsp;</SPAN>(2003) ¶¶ 42034-42035</SPAN><SPAN dir=rtl></SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><SPAN dir=rtl></SPAN>). ÙæÕÙÙß, éÙÙêÛàÕ ÞæÑÙÝ, ÑÞáÒèê ÔÔâèÛÔ ÑÐÞæâÕê ÔàÕá×Ô ÔéÙÕèÙê, ÑÔÝ ÙÙÞæÐ âáç éâèÚ ÔÞÕàÙØÙß éÜÕ ÕâèÛÕ Ûâáç ×Ù éÕÕÙÝ ÜÐäá- ÕÖÐê, ÛÐéè âèÚ àÛáÙÕ âÕÜÔ ÐÕ éÕÕÔ ÜÞ×Ùè ÔêÞÕèÔ (ÓÑèÙ ÔÔáÑè ÜêçàÕê Ô-</SPAN><SPAN dir=ltr>IRS</SPAN><SPAN dir=rtl></SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><SPAN dir=rtl></SPAN> ÑÙ×á ÜÔçæÐê àÛáÙ éÕêäÕÙÕê, </SPAN><SPAN dir=ltr></SPAN><SPAN dir=ltr><SPAN dir=ltr></SPAN>68<I> FR</I> 34293; Treas. Dec. Int. Rev. 9059</SPAN><SPAN dir=rtl></SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><SPAN dir=rtl></SPAN>).<o:p></o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>àÕá×Ô ÖÕ àÑ×èÔ éÝ, ÛÙÕÕß éÔÙÐ ÞäéØê Ðê Ô×ÙéÕÑ, ÕÞÐäéèê ×áÛÕß ÑÔêÓÙÙàÕÙÕê, éÞçÕèß ÑÔâÓè ÙÛÕÜêÕ éÜ äçÙÓ ÔéÕÞÔ ÜâÞÕÓ ÑÓèÚ ÙéÙèÔ  âÜ âèÛÝ ÔÐÞÙêÙÙÝ éÜ ÔÞÕàÙØÙß ÕâÜ âèÛÕ éÜ Ôâáç Ûâáç Û×Ù (èÐÕ ÔáçÙèÔ Ñ- </SPAN><SPAN dir=ltr>Standard Federal Tax Reporter, </SPAN><SPAN dir=ltr style="mso-bidi-font-family: 'Arial TUR'">¶</SPAN><SPAN dir=ltr>30,060, Code </SPAN><SPAN dir=ltr style="mso-bidi-font-family: 'Arial TUR'">§</SPAN><SPAN dir=ltr>1060, 54, 964</SPAN><SPAN dir=rtl></SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><SPAN dir=rtl></SPAN>). ÔÔÒÙÕß ÞÐ×ÕèÙ ÔéÙØÔ ÔÖÕ ÔÕÐ éÔÞÕàÙØÙß ÕâèÚ Ôâáç Ûâáç ×Ù ÔÝ ÔàÛáÙÝ ÔçéÙÝ ÑÙÕêè ÜÔâèÛÔ âæÞÐÙê, ÕÞÛÐß  éÐÙß ÞàÕá ÞÜ×éÑ Ðê âèÛÝ ÛéÐèÙê ÔàÕêèê ÜÐ×è ÔâèÛê ÛÜ ÔàÛáÙÝ ÔÐ×èÙÝ. ÞéÕÝ ÛÚ ÕÙêè ÞêçÙß ÔêçàÕê ÔÐÞÕèÕê âÜ ÔÔÕèÐÔ éÔÕäÙâÔ ÑÔæâê ÔêçàÕê, ÕÜäÙÔ ÙÕÛÜ äçÙÓ ÔéÕÞÔ ÜÔèÐÕê âæÞÐÙê Ðê âèÚ Ôâáç Ûâáç ×Ù ÕÐê âèÚ ÔÞÕàÙØÙß éÜÕ ÕÖÐê ÛÓèÚ Üâèâè Ðê ÔâèÛê ÔàÛáÙÝ ÔÐ×èÙÝ âÜ ÙÓÙ ÔàÙéÕÝ (èÐÕ: ÓÑèÙ ÔÔáÑè ÜêçàÕê, </SPAN><SPAN dir=ltr></SPAN><SPAN dir=ltr><SPAN dir=ltr></SPAN>66 <I>FR</I> 9925, 9926-9927; Treas. Dec. Int. Rev. 8940</SPAN><SPAN dir=rtl></SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><SPAN dir=rtl></SPAN>). <o:p></o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt">14.<SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>ÔéÙØÔ ÔéÙÕèÙê ÔÙÐ éÙØê ×ÙéÕÑ èÐÕÙÙÔ ÛÙÕÕß éÔÙÐ ÞÙÙ×áê, ÑæÕèÔ </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam; LETTER-SPACING: 0pt; mso-ansi-font-size: 14.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">âçÙäÔ</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt">, ÜÞÕàÙØÙß ÕÜâèÛÕ éÜ Ôâáç Ûâáç ×Ù, Ðê ÔèÕÕ×ÙÝ ÔæäÕÙÙÝ ÞÔÝ ÑâêÙÓ, êÕÚ ÔêÒÑèÕê âÜ çéÙÙ ÔéÙØÕê ÔÞÑçéÕê ÜâéÕê ÖÐê ÑÓèÚ </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam; LETTER-SPACING: 0pt; mso-ansi-font-size: 14.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">ÙéÙèÔ</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt">. ÑÖÕÛèàÕ ÛÙ âèÛÕ éÜ àÛá ÞÑØÐ ÔÙÕÕß éÜ ÔÔÛàáÕê éÙæÞÙ× ÑâêÙÓ, ÑÐÙÝ ÐàÕ ÕÐÕÞèÙÝ ÛÙ Ôä×êê âèÚ ÔàÛáÙÝ ÔÐ×èÙÝ éÜ Ôâáç - çèÙ ÔèÕÕ×ÙÝ éÔÜÜÕ ÙÑÙÐÕ ÑâêÙÓ - ÞâèÛÕ ÔÛÕÜÜ éÜ ÔàÛá - çèÙ ÞÜÕÐ ÔèÕÕ×ÙÝ éÙæÞÙ× Ôâáç, êÙêß ÑÙÓàÕ ÐÕÞÓß áÑÙè ÜèÕÕ×ÙÝ ÔæäÕÙÙÝ ÞÔÞÕàÙØÙß ÕÞÔÙÕêÕ éÜ Ôâáç âáç ×Ù. <o:p></o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>ÓÐ âçÐ, éÐÙÞÕæÔ éÜ éÙØê ×ÙéÕÑ ÖÕ ÑéÙØêàÕ ÐÙàÕ äéÕØ. äçÕÓê Þá ÔÔÛàáÔ, ÑàÙÒÕÓ Ü×Õç ÔÞá ÔÐÞèÙçÐÙ  Ô-</SPAN><SPAN dir=ltr></SPAN><SPAN lang=HE dir=ltr><SPAN dir=ltr></SPAN> </SPAN><SPAN dir=ltr>IRC</SPAN><SPAN dir=rtl></SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><SPAN dir=rtl></SPAN>(Ðéè ÑáâÙã 197(</SPAN><SPAN dir=ltr></SPAN><SPAN dir=ltr><SPAN dir=ltr></SPAN>(d</SPAN><SPAN dir=rtl></SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><SPAN dir=rtl></SPAN> éÜÕ ÞçØÜÒ Ù×ÓÙÕ Ðê ÔÞÕàÙØÙß ÕÐê âèÚ Ôâáç Ûâáç ×Ù), ÓàÔ ÑÞÕàÙØÙß, ÕÐÙàÔ àÓèéê ÞäÕèéÕê ÜâèÚ Ôâáç Ûâáç ×Ù. ÞÛÕ× ÔÔÒÓèÔ ÔÞéäØÙê, ÑàÙÒÕÓ ÜÔÒÓèÕê Ô×éÑÕàÐÙÕê, âèÛÕ éÜ Ôâáç Ûâáç ×Ù ÐÙàÕ ÑèÒÙÜ ×Üç ÞÔÞÕàÙØÙß éÜÕ. ÔÔÑ×àÔ ÑÙß ÔÞÕàÙØÙß éÜ âáç ÜÑÙß âèÛÕ Ûâáç ÛÙ ÔÙÐ äèÙ ÔäáÙçÔ ÑÐèå. ÔÑ×àÔ ÖÕ ÔÙêÔ ÒÝ à×ÜêÔ éÜ ÔäáÙçÔ ÑÐèæÕê ÔÑèÙê. ÒÝ Ô×çÙçÔ ÔâÛéÕÕÙê éÝ ÐÙàÔ ÞêâÜÞê Þß ÔÔÑ×àÔ ÔÖÕ ÐÜÐ éÔÙÐ çÕÑâê ÔÕèÐÕê Þá ÖÔÕê ÜÒÑÙ éàÙÔÝ. äçÕÓê Þá ÔÛàáÔ ÑáâÙã 88 ÑàÕá×Õ ÑÞÕâÓÙÝ ÔèÜÑàØÙÙÝ, ÐÙàÔ ÞÒÓÙèÔ Ðê ÔÞÕàÙØÙß (ÒÝ ÛÙÕÝ, ÐÙß ÑäçÕÓÔ ÐÕ ÑêçàÕê ÔÒÓèÔ ÜÞÕà× ÞÕàÙØÙß). ÞÞÙÜÐ ÐÙß ÑÔÕèÐÔ ÔÖÕ ÛéÜâæÞÔ ÛÓÙ ÜÔÕæÙÐ Ðê âèÛÕ éÜ Ôâáç Ûâáç ×Ù ÞÛÜÜ ê×ÕÜÔ. Õ×éÕÑ ÙÕêè: ÐÙß ÜÔéÜÙÝ âÝ éÜÙÜê ÔÓèÚ ÔÞâéÙê ÔÐ×ê Ü×ÙéÕÑ âèÚ ÔÞÕàÙØÙß, ÜÐÞÕè ÔàÕá×Ô ÔéÙÕèÙê, ÔÛÕèÛê Ù×Ó Ðê éàÙ ÔàÛáÙÝ éÙçéÔ ÜÔâèÙÛÝ - ÞÕàÙØÙß ÕâèÚ Ôâáç Ûâáç ×Ù. ÖÕÔÙ ÔàÕá×Ô ÔÐ×ê ÔâéÕÙÔ ÜÔÒéÙÝ Ðê ÔÕèÐê ÔáâÙã, ÞÑÜÙ ÜÔâÞÙá âÜ ÔÞÕàÙØÙß àÛáÙÝ èÑÙÝ àÕáäÙÝ éÐÙß ÑÙàÝ ÜÑÙß ÔÞÕàÙØÙß ÓÑè.<SPAN style="mso-spacerun: yes">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN><o:p></o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>ÕÐÞàÝ ÛÜÜÙ Ô×éÑÕàÐÕê, ÞÐÞæÙÝ Ðê éÙØê Ô×ÙéÕÑ ÔéÙÕèÙê ÛÛÜÙ ÜÔÒÓèê ÔÞÕàÙØÙß (èÐÕ: </SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">Þ' áÜÕÞÕß</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"> "ÞÕàÙØÙß" </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam; LETTER-SPACING: 0pt; mso-ansi-font-size: 14.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">ÞáÙÝ</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"> Ø/5 (1995) Ð-65, Ð-76). ÜäÙ ÛÜÜÙ Ô×éÑÕàÐÕê, ÓÙ ÑÛÚ éâáç àèÛé ÑéÕÕÙ ÔâÕÜÔ âÜ ÔâèÚ ÔÔÕÒß éÜ àÛáÙÕ ÔÞÖÕÔÙÝ (ÔÞÕ×éÙÙÝ ÕÔÑÜêÙ-ÞÕ×éÙÙÝ), ÑàÙÛÕÙ ÔÔê×ÙÙÑÕÙÕê, ÜæÕèÚ ÔæÒê ÐÕêÕ Ôäèé Û"ÞÕàÙØÙß". ÛÚ ÐæÜàÕ ÕÛÚ ÑÞçÕÞÕê Ð×èÙÝ (</SPAN><SPAN dir=ltr style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-size: 14.0pt">Malman, L. D. Solomon and J. M. Hersch, <I>Federal Income Taxation </I>(1994) 823-824; Ruhe,  The IRS Position on Allocation of Intangibles in Business Acquisitions, <I>J. Account</I>, Sep. 1965, at 50</SPAN><SPAN dir=rtl></SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><SPAN dir=rtl></SPAN>). ÕÜÐ ÑÛÓÙ àÞàâÙÝ ÛÜÜÙ Ô×éÑÕàÐÕê ÞÜÔäèÙÓ ÑÙß âèÛÙ Ôâáç Ûâáç ×Ù ÜâèÚ ÔÞÕàÙØÙß éÜÕ. ÔáÙÑÔ éÔÑÙÐÔ Ðê Ô×éÑÕàÐÙÝ ÜÑÛè éÜÐ ÜàáÕê ÕÜÔäèÙÓ ÑÙß ÔéàÙÙÝ àâÕæÔ, ÛÚ àèÐÔ, ÑâÕÑÓÔ éÐÙß ÓèÚ ×éÑÕàÐÙê ÞÔÙÞàÔ ÕÞâéÙê ÜâéÕê ÖÐê.<SPAN style="mso-spacerun: yes">&nbsp; </SPAN><o:p></o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>ÓèÛÙÝ Ð×èÕê éÔÕæâÕ ÜéÝ ÔÑ×àÔ ÑÙß ÔéàÙÙÝ (èÐÕ ÜÞéÜ: Ó' ÐÜçÙàá, </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam; LETTER-SPACING: 0pt; mso-ansi-font-size: 14.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">ÑáäèÕ Ôà"Ü</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">, ÑâÞ' 158-162)</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt">, Ðã éÔß àÛÕàÕê ÑÞÙéÕè ÔêÙÐÕèØÙ, àÓèéÕê ÜàêÕàÙÝ ÞÓÕÙÙçÙÝ çéÙÝ ÜÔâèÛÔ ÕÑÔÝ àêÕàÙÝ ÔÙäÕêØÙÙÝ, âÓ éÓÕÞÔ éÐÙàß ÑàÕê ÙÙéÕÝ ÞâéÙ. ÜÛß, ÞÛÜ ÞçÕÝ, ÐÙß Ôß ÞêÐÙÞÕê ÜéÞé ÛÛÜÙ âÑÕÓÔ ÙÕÞÙÕÞÙ ÑÙÓÙ àÙéÕÞÙÝ, ÑÙÓÙ äçÙÓÙ éÕÞÔ ÕÑÑêÙ ÔÞéäØ (âÜ ÔçÕéÙ ÑÕ àêçÜÕ ÑêÙ ÔÞéäØ ÑÐèæÕê ÔÑèÙê âê àÓèéÕ ÜâÞÕÓ âÜ ÔéÕÕÙ éÜ ÞÕàÙØÙß ÐÙéÙÙÝ ÞçæÕâÙÙÝ ÑÞáÒèê ×ÜÕçê èÛÕé ÑÙß ÑàÙ ÖÕÒ èÐÕ </SPAN><SPAN dir=ltr>A. B. Kelly "Sharing a Piece of the Future Post-Divorce: Toward a More Equitable Distribution of Professional Goodwill" 51 </SPAN><st1:place><I><SPAN dir=ltr>Rutgers</SPAN></I></st1:place><I><SPAN dir=ltr> L. Rev.</SPAN></I><SPAN dir=ltr> 569 (1999)</SPAN><SPAN dir=rtl></SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN dir=rtl></SPAN>).<o:p></o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt">15.<SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>àÙêß Ðã ÜÞêß Ðê ÔçÕéÙ éÑÑ×Ùèê éÙØê Ô×ÙéÕÑ ÔéÙÕèÙ ÔÞÛÜÙÜÔ ÑâèÛÝ éÜ ÔÞÕàÙØÙß ÒÝ Ðê âèÛÕ éÜ Ôâáç Ûâáç ×Ù. ÜéÝ ÛÚ àÙêàÕ ÑÙÓàÕ éàÙ ÛÜÙÝ. ÔèÐéÕß, Ðéè Ùé ÑÙÓÕ ÜáÙÙâ èç ÛÛÜ éÔÞÓÕÑè ÑâáçÕê éàÛèêÕ çÕÓÝ ÜÛàÙáêÕ ÜêÕçã éÜ êÙçÕß Þá' 132 ÜäçÕÓÔ, ÔÕÐ ÔáÛÞê ÔæÓÓÙÝ. àÙÒÕÓ ÔâàÙÙàÙÝ ÔÞÙáÕÙÙ éÑÙàÙÔÝ, Ðéè ÔêçÙÙÝ ÑêçÕäÔ çÕÓÞê ÖÕ, ÕÐéè âÜÙÕ ÛÑè âÞÓàÕ, ÔÑØÙ× ÑèÒÙÜ éÔáÛÕÝ ÐÕêÕ ÖçäÕ ÔæÓÓÙÝ ÜâáçÔ, ÑÔáÛÝ éÑÙàÙÔÝ, ÜÞÕàÙØÙß, ÑÙØÐ Ðê ÔÞÕàÙØÙß ÜÑÓÝ  ÕÜÐ Ðê âèÛÕ éÜ Ôâáç Ûâáç ×Ù. ÛÚ, ÔÙÕê éÜçÕàÔ ÜÐ ÔÙÔ, ÛÛÜÜ, ÐÙàØèá ÑÔè×Ñê áÛÕÝ ÔêÞÕèÔ éÞÙÕ×á ÜÞÕàÙØÙß. ÜäÙÛÚ, Ñ×Üç àÛÑÓ Þß ÔÞçèÙÝ ÞáÕÒ ÔÞçèÙÝ éÑäàÙàÕ ÜÐ ÙÔÐ ÞçÕÝ ÜÔÙÓèé ÜàÕá×ê Ô×ÙéÕÑ. ÐÚ ÙÕÓÒé éÕÑ, ÛÙ ÛÜÙ ÖÔ ÐÙàÕ èÜÕÕàØÙ âÕÓ ÜâáçÕê éàÛèêÕ ÞÐÖ ÙÕÝ 1 ÑÙÕÜÙ 2003, éÛß ÑâàÙÙàß, ÛÐÞÕè, éÕÑ ÜÐ ÞêçÙÙÝ àÙÒÕÓ ÔÐÙàØèáÙÝ ÔÞÙáÕÙÙÝ ÑÙß ÔæÓÓÙÝ. ÛäÙ éÛÑè ÑÕÐè, ÑâáçÕê éàÛèêÕ ÜÐ×è ÙÕÝ ÖÔ, ÐÙß ÔÒÓèêÕ éÜ àÛá ÛÞÕàÙØÙß äÕÒâê ÑâàÙÙàÕ ÔÞÙáÕÙÙ éÜ ÞÙ ÞÔæÓÓÙÝ ÜâáçÔ, ÕÜäÙÛÚ ÐÙß ÞçÕÝ ÜÔàÙ× ÛÙ ÔâèÚ éÙÙÕ×á ÜÞÕàÙØÙß Ñ×ÕÖÔ ÜÐ ÙÔÐ ÞÕÒÖÝ.<SPAN style="mso-spacerun: yes">&nbsp;&nbsp; </SPAN><o:p></o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>ÛÜÙ éàÙ Õ×éÕÑ ÙÕêè, Ô×Ü âÜ ÛÜ ÔÞçèÙÝ ÛÕÜÝ, ÔÕÐ ÔÞÑ×ß ÔÞéäØÙ ÜâæÝ ÔêçÙÙÞÕêÝ éÜ ÞÕàÙØÙß. àÕá×ê Ô×ÙéÕÑ ÑÔ Ñ×èàÕ, ÐÙàÔ ÞÙÙêèê Ðê Ñ×Ùàê âæÝ çÙÕÞÝ éÜ ÔÞÕàÙØÙß ÕÐê ÔæÕèÚ ÑÔÕÛ×ê ÞÛÙèêÝ  ÔÛÜ ÑÔêÐÝ ÜáÞÞàÙÝ éäÕèØÕ ÜâÙÜ. àçÕÓê ÔÞÕæÐ ÜéÕÞê ÔÞÕàÙØÙß ÔÙÐ Ñ×Ùàê çÙÕÞÝ éÜ ÞÕàÙØÙß, Ñ×ÙàÔ ÖÕ ÔÙÐ êàÐÙ ÜÙÙéÕÝ ÔàÕá×Ô Ðéè ê×éÑ Ðê âèÛÝ. ÔêàÐÙ ÔÞçÓÞÙ ÔÞ×ÙÙÑ ÔÕÛ×ê âæÝ çÙÕÞÝ éÜ ÞÕàÙØÙß ÙÞàâ ÞæÑ ÑÕ Ðã éÐÙß Üâáç ÞÕàÙØÙß, ÐÚ Ùé ÜÕ âèÚ Ûâáç ×Ù  ÙÞÕáÔ ÔÔäèé éÑÙß ÞÜÕÐ ÔêÞÕèÔ ÑÒÙß ÞÛÙèê Ôâáç ÜÑÙß âèÚ ÔàÛáÙÝ, ÛÞÕàÙØÙß, Ðã éÔäèé ÖÔ ÛÜÜ ÐÙàÕ ÞÑØÐ ÞÕàÙØÙß. <o:p></o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt">16.<SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>áÙÛÕÞÕ éÜ ÓÑè, éÙØê Ô×ÙéÕÑ ÑÔ Ñ×èàÕ ÔÙÐ àÕá×Ô ÔÞä×ÙêÔ ÞÞÜÕÐ ÔêÞÕèÔ éàéêÜÞÔ ÑÒÙß èÛÙéê Ôâáç Ðê âèÚ àÛáÙÕ (ÔÞÕ×éÙÙÝ ÕÔÜÐ ÞÕ×éÙÙÝ). àÕá×Ô ÖÕ êÕ×Ü èç ÜÐ×è éÔÕÛ× çÙÕÞÝ éÜ ÞÕàÙØÙß ÕÔÕÛ×Ô ÞÛÙèêÝ, Õèç ÑÞçèÙÝ ÑÔÝ áÑÕè äçÙÓ ÔéÕÞÔ ÛÙ ÔáÛÞê ÔæÓÓÙÝ ÐÙàÔ áÑÙèÔ. ×éÕÑ ÜæÙÙß éÕÑ, ÛÙ ÐÙààÕ éÕÒÙÝ ÜáÑÕè ÛÙ àÕá×Ô ÖÕ ÔÙÐ ÞÓÕÙÙçê ÐàÜÙØÙê. ÑèÕè ÜàÕ, ÛÙ ÑÞçèÙÝ ÞáÕÙÙÞÙÝ, ÔÙÐ êÑÙÐ Ðê äçÙÓ ÔéÕÞÔ ÕÐê ÑÙê ÔÞéäØ ÜÔêÙÙ×á ÐÜ âèÛÕ éÜ Ôâáç Ûâáç ×Ù ÛÐÜ ×Üç ÞÞÕàÙØÙß Ôâáç, Ðã éÜäÙ ÔÔÒÓèÕê ÔÞéäØÙÕê ÔÞçÕÑÜÕê ÞÓÕÑè ÑéàÙ àÛáÙÝ éÕàÙÝ. àéÕÑ ÕàæÙÙß  ÛäÙ éÔâèàÕ Ñäê× ÔÓÑèÙÝ  ÛÙ âÝ ÛàÙáêÕ ÜêÕçã éÜ áâÙã 26 ÜêÙçÕß 132 ÜäçÕÓÔ, ÑÐ ÔçÕéÙ éÑáâÙã 88 ÜäçÕÓÔ âÜ äêèÕàÕ. ÔçÕéÙ àÕêè ÜâàÙÙß ÔÕèÐÕê Ð×èÕê ÑÓÙàÙ ÔÞá, ÛÔÕèÐÕê ÑÙ×á Üä×ê ÕÛÔÕèÐÕê ÔÞâÑè éÑáâÙã 91.<o:p></o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 200%"><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 200%; FONT-FAMILY: Miriam">áÙÕÕÒ Þ×Óé éÜ âáçê ÞÛÙèê ÞÕàÙØÙß<o:p></o:p></SPAN></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 200%"><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 200%; FONT-FAMILY: Miriam"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt">17.<SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>Ðê ÔÛÜÜÙÝ ÔÐÜÔ âÜÙàÕ ÜÙÙéÝ ÑÞçèÙÝ éÑäàÙàÕ, ÕÜÑ×Õß ÔÐÝ ÔâáçÕê ÔàÑ×àÕê ÑÛÜ Ð×Ó Þß ÔâèâÕèÙÝ éÑäàÙàÕ  âáçÕê éÜ ÞÛÙèê ÞÕàÙØÙß Ôß. ÐÚ ØèÝ éàâéÔ Ûß, èÐÕÙ ÜÔçÓÙÝ ÕÜÔâÙè âÕÓ ÖÐê: Ùé ÜÔÑ×Ùß ÑÙß ØâàÕê ÑÓÑè áÙÕÕÒ ÔâáçÔ ÜÑÙß ÔØâàÔ ÑÓÑè ÔÙÕêÔ éÜ âáçÔ - ÞÜÐÛÕêÙê. ÑéÜÑ èÐéÕß âÜÙàÕ ÜçÑÕâ, ÛçÑÙâÔ âÕÑÓêÙê, ÐÝ ÔÛÙàÕÙ ÑÕ ÛÙàÕ ÔæÓÓÙÝ Ðê ÔâáçÔ àéÕÐ ÔÞ×ÜÕçê âÝ äçÙÓ-ÔéÕÞÔ èÐÕÙ ÔÕÐ; ÑèÙ, ÛÙ<SPAN style="mso-spacerun: yes">&nbsp; </SPAN>ÔÞæÙÐÕê ÔâÕÑÓêÙê ÔÞêÒÑéê ÞÞÛÜÕÜ ÔèÐÙÕê ÔÙÐ ÔçÕÑâê, ÑáÕäÕ éÜ ÓÑè, Ðê áÙÕÕÒÔ éÜ ÔâáçÔ, ÕÜÐ ÔÜÑÕé éàÙêß ÜÔ ÑÔáÛÝ éàâéÔ ÑÙß ÔæÓÓÙÝ (èÐÕ: â"Ð 175/79 </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam">ÞàÔÜ Þá éÑ× ÞçèçâÙß à' ÐÑÙÑÙê Ñâ"Þ</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt">, ä"Ó ÜÓ <SPAN style="mso-spacerun: yes">&nbsp;</SPAN>(1) 802, 804; èâ"Ð 8522/96 </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam">èÕÛÕÕèÒè à' äçÙÓ éÕÞÔ êÜ-ÐÑÙÑ</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt">, (ÜÐ äÕèáÝ, àÙêß ÑÙÕÝ 14.4.97). ÜÔè×ÑÔ èÐÕ: Ó' ÒÜÙçáÑèÒ, </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam; LETTER-SPACING: 0pt; mso-ansi-font-size: 11.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">ÒÑÕÜÕê êÛàÕß ÔÞá</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"> (êé"ß) 19-9). ÐÝ ÑÙê ÔÞéäØ ÞÒÙâ ÜÛÜÜ ÓâÔ ÛÙ ÔâáçÔ éàâèÛÔ ÑÙß ÔæÓÓÙÝ éÕàÔ ÔÙÐ Þß ÔÛÙàÕÙ Ô×ÙæÕàÙ éÔâàÙçÕ ÜÔ, ÔèÙ éÔÙÐ êÞÕáÔ ÜäÙ ÔÞæÙÐÕê ÔâÕÑÓêÙê ÕÔÞéäØÙê éÜÔ. ÑéÜÑ èÐéÕàÙ ÖÔ, ÔÞÛÕàÔ éÜÑ "ÔáÙÕÕÒ ÔéÕàÔ", ÐÙß ÐàÕ àÖççÙÝ ÜÑ×Ùàê ÞÜÐÛÕêÙÕêÔ éÜ âáçÔ ÕÜÔÕèÐê áâÙã 86 ÜäçÕÓÔ. èç ÐÝ ÜäÙ ÔâÕÑÓÕê ÔèÜÑàØÙÕê ÜÐ àÙêß ÜáÕÕÒ Ðê ÔâáçÔ ÑÐÕäß éÕàÔ ÞÛäÙ éáÙÕÕÒÔ ÔàÙéÕÝ, ÞÕêè ÜèéÕÙÕê ÔÞá ÜØâÕß ÛÙ ÞÓÕÑè ÑâáçÔ ÞÜÐÛÕêÙê (èÐÕ: Ð' ÙÕèß, "'áÙÕÕÒ éÕàÔ éÜ âáçÔ ÜæÕèÚ Þá' ÕÞÙçÕÞÔ ÔàÛÕß éÜ 'âáçÔ ÞÜÐÛÕêÙê'", </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam; LETTER-SPACING: 0pt; mso-ansi-font-size: 11.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">ÞéäØÙÝ</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"> ÛÕ (êéà"Ð) 43, 48). ÙÕÓÒé, ÛÙ ÑâàÙÙàÝ éÜ ÛÜ ÔÞâèâèÙÝ éÑäàÙàÕ ÜÐ Øâß äçÙÓ-ÔéÕÞÔ éÞÓÕÑè Ñ"âáçÔ ÞÜÐÛÕêÙê" ÕÛÜ ØâàÕêÙÕ áÑÕ áÑÙÑ ÔÒÙÕàß éÜ ÔâáçÕê, ÕâÜ ÛÚ éÙé ÜáÕÕÒß ÑÐÕäß éÕàÔ.<o:p></o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt">ÕÞß ÔÛÜÜÙÝ ÔÐÜÔ  ÐÜ ÔàÙéÕÞÙÝ éÑäàÙàÕ: <o:p></o:p></SPAN></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 200%"><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 200%; FONT-FAMILY: David; mso-ansi-font-size: 10.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 200%"><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 200%; FONT-FAMILY: Miriam">â"Ð 7493/98 ÕâèâÕè éÛàÒÓ 7543/98: äèéê éèÕß</SPAN><U><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 200%; FONT-FAMILY: David; mso-ansi-font-size: 10.0pt"><o:p></o:p></SPAN></U></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 200%"><U><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 200%; FONT-FAMILY: David; mso-ansi-font-size: 10.0pt"><o:p><SPAN style="TEXT-DECORATION: none">&nbsp;</SPAN></o:p></SPAN></U></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt">18.<SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>ÕÐÜÔ ÔâÕÑÓÕê ÔæèÙÛÕê ÜâàÙÙß Ñäèéê </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam; LETTER-SPACING: 0pt; mso-ansi-font-size: 14.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">éèÕß</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt">: éèÕß Ô×Ü ÜäâÕÜ ÑéÕç àÙÙèÕê-ÔâèÚ Ñê×ÙÜê éàÕê ÔéÙéÙÝ. ÑÞÔÜÚ ÔéàÙÝ æÑè ÜâæÞÕ ÙÓâ ÕàÙáÙÕß èÑ Ñê×ÕÝ. ÑéàÙÝ 1979-1973, àÙÔÜ éèÕß Ù×Ó âÝ èâÙÙêÕ (ÜÔÜß: ÑàÙ-ÔÖÕÒ) Ðê ×Ñèê é.é.è. àÙÔÕÜÙÝ Ñâ"Þ (ÜÔÜß: ×Ñèê é.é.è). Ô×ÑèÔ ÔÙÙêÔ ÑéÜÙØêÝ ÔÞÜÐÔ ÕâáçÔ, ÑâÙçè, ÑàÙÔÕÜ êÙçÙ ÔéçâÕê. ÑèÑÕê ÔéàÙÝ ÔÜÚ Õè×Ñ ×ÕÒ ÜçÕ×ÕêÙÔÝ éÜ ÑàÙ-ÔÖÕÒ. ÑÙÕÝ 15.4.1979, ÛèêÕ ÑàÙ-ÔÖÕÒ ×ÕÖÔ âÝ ÑâÜ ÔéÜÙØÔ Ñ×ÑèÔ ÔÞèÛÖÙê ÜàÙÙèÕê âèÚ Ñâ"Þ (ÜÔÜß: Ô×ÑèÔ ÔÞèÛÖÙê), ÕÜäÙÕ ÔÕáÛÝ ÛÙ ÔØÙäÕÜ ÑÜçÕ×Õê ×Ñèê é.é.è ÙêÑæâ Ñ×ÑèÔ ÔÞèÛÖÙê, ÕÛÙ ÑêÞÕèÔ ÙçÑÜÕ ÑàÙ-ÔÖÕÒ 50% ÞÔÕß ÔÞàÙÕê Ôàäèâ éÜ Ô×ÑèÔ. ÑäÕâÜ, ÔÞéÙÚ éèÕß Üêê éÙèÕê ÜÜçÕ×ÕêÙÕ ÑÐÞæâÕê Ô×ÑèÔ ÔÞèÛÖÙê.<o:p></o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>Ûêéâ éàÙÝ ÞÐÕ×è ÙÕêè, ÑêÐèÙÚ 1.1.1998, ×êÞÕ ÑàÙ-ÔÖÕÒ âÜ ÔáÛÝ âÝ ×Ñèê çèÓß ÔéçâÕê Ñâ"Þ (ÜÔÜß: ×Ñèê çèÓß), ÜäÙÕ ÞÛèÕ ÜÔ Ðê ÞàÙÕêÙÔÝ Ñ×ÑèÔ ÔÞèÛÖÙê, êÞÕèê áÛÕÝ ÛÕÜÜ éÜ 633,000 é"×. ÑÞçÑÙÜ Üâáçê ÔÞàÙÕê, ÑÙæâÕ ÔæÓÓÙÝ, ÑÞáÒèê ÐÕêÕ ÔáÛÝ, âáçÔ àÕáäê, ÕÜäÙÔ ÔâÞÙÓÕ ÑàÙ-ÔÖÕÒ ÜèéÕê ×Ñèê çèÓß Ðê "ÛÜ ÔÞÕàÙØÙß éÜÔÝ ÕÑÛÜÜ ÖÔ ÔÙÓâ ÔÞçæÕâÙ, ÔéÝ ÕÔçéèÙÝ". ÔêÞÕèÔ ÑÒÙß ÔÞÕàÙØÙß ÔÕâÞÓÔ âÜ áÛÕÝ ÛÕÜÜ éÜ 675,000 é"× - ÞêÕÛÝ ÙÕâÓÕ 425,000 é"× ÜéèÕß âÑÕè ÔÞÕàÙØÙß éÜÕ Õ-250,000 é"× ÜèâÙÙêÕ ÑÒÙß ÔÞÕàÙØÙß éÜÔ. <o:p></o:p></SPAN></P> <P class=MsoNormal dir=rtl style="TEXT-INDENT: 36pt; LINE-HEIGHT: 200%"><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 200%; FONT-FAMILY: David; mso-ansi-font-size: 10.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>äçÙÓ-ÔéÕÞÔ áèÑ ÜÔÛÙè Ñâáçê ÔÞÕàÙØÙß, ÔÕÐÙÜ ÕáÑè ÛÙ ÔêÞÕèÔ éçÙÑÜÕ ÑàÙ-ÔÖÕÒ àÙêàÔ ÛÕÜÔ ÑÒÙß ÞÛÙèê ÔÞàÙÕê, ÕÑÒÙàÔ <SPAN style="mso-spacerun: yes">&nbsp;</SPAN>ÑÜÑÓ. <o:p></o:p></SPAN></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 200%"><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 200%; FONT-FAMILY: David; mso-ansi-font-size: 10.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt">19.<SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>ÑÙê ÔÞéäØ ÔÞ×ÕÖÙ çÑâ, ÛÙ ÜéèÕß ÞÕàÙØÙß âáçÙÙÝ Ñê×ÕÝ éÕç àÙÙèÕê ÔâèÚ, éÔêÑØÐÕ ÑÞâèÚ ÜçÕ×ÕêÙÕ ÔÐÙéÙÙÝ ÕÑæÙäÙÙÔ ÜÔÙÞéÛÕêÝ éÜ ÔçéèÙÝ ÑÙàÕ ÜÑÙß ÜçÕ×ÕêÙÕ. Ô×ÑèÔ ÔÞèÛÖÙê, ÛÚ àçÑâ, éÙÞéÔ ÜéèÕß Û"ÐÛáàÙÔ" Õ"ÛæÙàÕè". ÞáçàêÕ ÔáÕäÙê éÜ ÑÙê ÔÞéäØ ÔÞ×ÕÖÙ ÔÙÙêÔ ÛÙ éèÕß ÐÛß ÞÛè Ðê ÔÞÕàÙØÙß éÜÕ Ü×Ñèê çèÓß. Ðéè ÜÒÑèê éèÕß, çÑâ ÑÙê ÔÞéäØ ÔÞ×ÕÖÙ, ÛÙ ÖÕ ÜÐ ÔÕÛÙ×Ô ÛÜÜ éæÑèÔ ÜâæÞÔ ÞÕàÙØÙß âáçÙÙÝ Ñê×ÕÝ àÙÙèÕê ÔâèÚ.<o:p></o:p></SPAN></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 200%"><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 200%; FONT-FAMILY: David; mso-ansi-font-size: 10.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>ÞáçàÕêÙÕ ÐÜÔ éÜ ÑÙê ÔÞéäØ ÔÞ×ÕÖÙ ÞçÕÑÜÕê âÜÙ. éèÕß ÔÕÛÙ× ÛÙ àÕæèÕ ÜÕ, ÑÞÔÜÚ ÔéàÙÝ, ÞÕàÙØÙß; ÔÜçÕ×Õê ÖÙÔÕ âæÞÝ âÞÕ ÓÕÕçÐ ÕÜÐ âÝ Ô×ÑèÔ ÔÞèÛÖÙê. ÑéÜÑ ÞÐÕ×è ÙÕêè ÞÛè éèÕß Ðê êÙç ÜçÕ×ÕêÙÕ Ü×Ñèê çèÓß, êÕÚ ÛÓÙ äèÙéÔ ÞÕ×ÜØê ÞÔ×ÑèÔ ÔÞèÛÖÙê ÕÞê×ÕÝ àÙÔÕÜ êÙçÙ àÙÙèÕê âèÚ. ÑâçÑÕê ÔÞÔÜÚ ÔÖÔ, àÙêàÔ Ü×Ñèê çèÓß ÔÖÛÕê ÜäàÕê ÜÜçÕ×Õê ÕÜÔæÙÒ âæÞÔ ÑäàÙÔÝ ÛÞÙ éÙèéÔ Ðê ÞçÕÞÕ éÜ éèÕß ÕÞÞéÙÛÔ Ðê ÓèÛÕ. ÔÙÐ ÔæÙÒÔ âæÞÔ ÛÞÙ ééèÕß áÕÞÚ âÜÙÔ ÛÙ êØäÜ ÑÜçÕ×ÕêÙÕ ÑÐÕäß èÐÕÙ ÕÞçæÕâÙ. ÐÛß, éèÕß äâÜ ÞÕÜ ÜçÕ×ÕêÙÕ ÑÞáÒèê âÑÕÓêÕ Ñ×ÑèÔ ÔÞèÛÖÙê, ÐÚ ÛäÙ éçÑâ ÑÙê ÔÞéäØ çÞÐ  ÕÑÓÙß çÑâ  éÙÞéÔ ÜÕ ×ÑèÔ ÖÕ ÞáÒèê ÐèÒÕàÙê ÑÜÑÓ, ÕÔÕÐ ÐÚ âéÔ éÙÞÕé ÑÛÜÙÝ ØÛàÙÙÝ éÖÕ ÔâÞÙÓÔ ÜÕ. <o:p></o:p></SPAN></P> <P class=MsoNormal dir=rtl style="TEXT-INDENT: 36pt; LINE-HEIGHT: 200%"><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 200%; FONT-FAMILY: David; mso-ansi-font-size: 10.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>ÕÖÐê ÜÖÛÕè: éÛÙè Ñ×ÑèÔ ÙÛÕÜ ÜÙæÕè ÜâæÞÕ éÝ-ØÕÑ Ñê×ÕÝ âÙáÕçÕ. éÝ ÖÔ éèÛé ÜâæÞÕ ÙÛÕÜ éÙÐäéè ÜÕ ÑâêÙÓ ÜäêÕ× âáç âæÞÐÙ ÞéÜ âæÞÕ, ÑÕ ÙÕÛÜ ÜÔéêÞé ÑêÛÕàÕêÙÕ, ÛÓÙ ÜÔäÙç ÞÛÚ êÕâÜê ÛÜÛÜÙê. ÐÛß, ÛÛÜÜ, ÛÜ âÕÓ âÕÑÓ ÔéÛÙè ÑÞáÒèê Ô×ÑèÔ, ÙÕæèê ÙÛÕÜêÕ ÜÞéÕÚ ÜçÕ×Õê ÕÜéÛàâÝ ÜéÕÑ Üâáç ÞÕàÙØÙß Ü×ÑèÔ âæÞÔ, ÜÔ, ÕÜÐ ÜÕ. âÜ ÛÚ âéÕÙ ÔÕÐ ÜÑÕÐ âÜ éÛèÕ ÞÐê Ô×ÑèÔ. ÐÜÐ, éÛÐß ÔæÜÙ× éèÕß ÜÔÕÛÙ× ÛÙ âàÙÙàÕ ÐÙàÕ àÕäÜ ÑÒÓè ÔÛÜÜ. ×èã ÔâÕÑÓÔ éäâÜ ÑÞáÒèê ×ÑèÔ âáçÙê, ÔæÜÙ× éèÕß ÜÔÕÛÙ× ÛÙ ÔÜçÕ×Õê ÖÙÔÕ âæÞÝ âÞÕ ÕÜÐ âÝ Ô×ÑèÔ éÑÞáÒèêÔ äâÜ. <o:p></o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt">20.<SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>ÖÐê ÕâÕÓ ÖÐê: ÐÙß ÜçÑÜ ÑÞçèÔ ÖÔ Ðê Øâàê äçÙÓ-ÔéÕÞÔ, ÛÙ ×ÕÑÔ ÔÙêÔ âÜ éèÕß ÜÓÕÕ× ÜèéÕÙÕê ÔÞá ÛÙ ÔÕÐ ÑâÜ "âáç", ÑéÜ éàÙÔÜ, ÛäÙ éÜÞÓ äçÙÓ ÔéÕÞÔ ÞØâàÕêÙÕ, âáç àäèÓ ÞâáçÙÔ éÜ Ô×ÑèÔ ÔÞèÛÖÙê. ÑÙê ÔÞéäØ ÔÞ×ÕÖÙ ÜÐ çÑâ ÛÙ éèÕß àÙÔÜ âáç àäèÓ éÜ àÙÔÕÜ êÙçÙ àÙÙèÕê âèÚ. ÛÜ éçÑâ ÑÙê ÔÞéäØ ÔÙÔ, ÛÙ éèÕß ÑàÔ ÜâæÞÕ ÞâèÚ ÜçÕ×Õê ÔÕÓÕê ÜÛÙéÕèÙÕ ÕÜÙÓÙâÕêÙÕ ÑéÕç àÙÙèÕê ÔâèÚ, ÕÛÙ ÜçÕ×Õê ÐÜÔ ÞÖÔÙÝ âæÞÝ âÞÕ. Ùêè âÜ Ûß: ÜÐ ÔèÙéÕÝ ÕÔÓÙÕÕ× ÜèéÕÙÕê ÔÞá ÔÝ éçÕÑâÙÝ, ÑÔÛè×, ÐÝ âáçÙàß ÑÞÙ éÙé ÜÕ ÞÕàÙØÙß</SPAN><SPAN dir=ltr></SPAN><SPAN lang=HE dir=ltr><SPAN dir=ltr></SPAN> </SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt">ÕÐÝ ÜÐÕ. ÐÙß ÜçÑÜ ÒÝ Ðê Øâàê äçÙÓ-ÔéÕÞÔ, ÛÙ ÜÐÕè ÔâÕÑÓÔ é×Ñèê çèÓß ÜÐ ÓÙÕÕ×Ô, ÑÓÕ×Õê ÔÛáäÙÙÝ éÜÔ, ÕÑÓÙÕÕ×Ô ÜÔàÔÜê ÔÑÕèáÔ, ÐÕÓÕê èÛÙéê ÔÞÕàÙØÙß, ×ÕÑÔ ÜçÑÕâ ÛÙ ÜÐ ÔêÑæâÔ âáçÔ ÛÖÐê. Þ×ÓÜÙÔ éÜ ×Ñèê çèÓß, ÐÝ ÔÙÕ ÛÐÜÔ, ÔÝ Þ×ÓÜÙÔ éÜÔ, ÕéÜÔ ÑÜÑÓ, ÕÐÙß ÑÔÝ ÛÓÙ ÜéàÕê Þß ÔÞáçàÕê ÔâÕÑÓêÙÕê ÔæèÙÛÕê ÜâàÙÙààÕ. <o:p></o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt">21.<SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>ÑÐéè ÜâèÚ ÔÞÕàÙØÙß éÜ éèÕß, äçÙÓ ÔéÕÞÔ ÜÐ ÔÑÙÐ èÐÙÙÔ ÐÕ ÔâÜÔ ØâàÔ ÑÓÑè âèÚ ÔéÕç éÜ àÛáÙ Ô×ÑèÔ ÔÞèÛÖÙê. ÞéÕÝ ÛÚ, ÜÐ âÜÔ ÜÐÜ ÙÓÕ ÜÔèÐÕê ÛÙ ×Üç ÞÔáÛÕÝ éáÕÕÒ ÑÔáÛÝ ÛêÞÕèÔ ÜÞÕàÙØÙß, ÜÐ ÑÙØÐ ÑäÕâÜ Ðê âèÚ ÔÞÕàÙØÙß. äçÙÓ ÔéÕÞÔ ÔÒÙé ÜÑÙê ÔÞéäØ çÞÐ èÐÙÕê ÜâàÙÙß ÔêÞÕèÔ éàéêÜÞÔ ÑÒÙß ÔÞàÙÕê, ÕÔÛÜ ÑÔáêÞÚ âÜ àÕá×ê Ô×ÙéÕÑ âÜÙÔ áÕÛÝ Ñ×ÕÖÔ éÑÙß éèÕß ÜÑÙß ×Ñèê çèÓß. ÖÐê, ÞÑÜÙ ÜØâÕß ÜàÐÕêÕêÔ éÜ àÕá×Ô ÖÕ (éÐÜÔ éÐäÙÜÕ ÔÞÕÞ×Ô ÞØâÝ éèÕß ÔÕêÙèÔ äêÕ×Ô). ÑÙê ÔÞéäØ çÞÐ ÜÐ ÞæÐ ÜàÛÕß ÜÔÛèÙâ ÑÞ×ÜÕçê ÖÕ, ÕÑæÓç àÞàâ ÞÜâéÕê Ûß. ÜäÙ ÔÛèâêàÕ, àÓèé ÑÙê ÔÞéäØ ÜçÑÕâ ÞÔ ÔÙÔ âèÚ àÛáÙ Ô×ÑèÔ ÔÞèÛÖÙê. ÕÓÕç: ÐÙß ÔÛÕÕàÔ ÜâèÚ éÙçÑâ ÜäÙ ÔàÕá×Ô éâÙæÑÕ ÔæÓÓÙÝ Ü×ÕÖÔ, ÐÜÐ ÔâèÚ ÜäÙ éÕÕÙ éÕç. ÜâàÙÙß ÖÔ ÜÐ àØâàÕ ÑäàÙ ÑÙê ÔÞéäØ çÞÐ ÐÕ ÑäàÙàÕ ØâàÕê. Ô×ÕÖÔ ÑÙß éèÕß ÜÑÙß ×Ñèê çèÓß à×êÝ ÑØèÝ àÛàá ÜêÕçäÕ êÙçÕß Þá' 132 ÜäçÕÓÔ, ÕÜäÙÛÚ ÔêçÙÙÝ ÑÙß ÔæÓÓÙÝ àÙÒÕÓ âàÙÙàÙÝ ÞÙáÕÙÙ. ÞéÜÐ ÔÕÑÐÔ èÐÙÙÔ ÛàÒÓ áÑÙèÕê ÔáÛÕÝ ÔàçÕÑ ÑÔáÛÝ ÖÔ, ÐÙß ÞçÕÝ, ÑÞçèÔ éÑäàÙàÕ, ÜÔèÔè Ð×è çÑÙâê ÔæÓÓÙÝ ÜÔáÛÝ.<SPAN style="mso-spacerun: yes">&nbsp; </SPAN><o:p></o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt">22.<SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>Ðéè ÜÒÑèê éèÕß, ÞçÕÑÜ âÜÙ ÞÞæÐÕ ÔâÕÑÓêÙ éÜ ÑÙê ÔÞéäØ çÞÐ, ÛÙ âÙçè âÙáÕçÔ, ÑéàÕê äâÙÜÕêÔ ÑÞáÒèê Ô×ÑèÔ ÔÞèÛÖÙê, ÔÙÔ ÑâàÙÙàÙÝ ØÛàÙÙÝ éÜ ÔàÔÜê ×éÑÕàÕê; ÜÐ ÔÕÛ× ÛÙ ÔÙÔ ÜÔ ÞâèÚ ÜçÕ×Õê ÞéÜÔ, éàÕÔÜ âÜ-ÙÓÔ. ÛÞÕ Ûß, ÜÐ èÐÙêÙ ÞÞé ÑØâàêÕ éÜ éèÕß, ÛÙ Ùé ÜÙÙ×á ÜÕ Ðê âÕÓã ÔêÞÕèÔ ééÕÜÞÔ âÜ-ÙÓÙ ×Ñèê çèÓß ÜèâÙÙêÕ ÑéÜ ÔÞÕàÙØÙß éÙÕ×áÕ ÜÔ. ÒÝ ÐÝ ÙÞæÐ, ÑáÕäÕ éÜ ÓÑè, ÛÙ ÔêÞÕèÔ ééÕÜÞÔ ÜÒÑèê éèÕß, ÑÒÙß ÞàÙÕêÙÔ âÕÜÔ âÜ ÖÕ ééÕÜÞÔ ÜéèÕß, ÐÙß ÑÛÚ ÛÓÙ ÜéàÕê Þß ÔâÕÑÓÕê ÔÐÞÕèÕê. ÞéÔæÙÒÕ ÑàÙ ÔÖÕÒ éèÕß Ðê ÔâáçÔ, ÑÓèÚ ÑÔ Ñ×èÕ ÜÔæÙÒÔ, éÕÑ ÐÙàÝ ÙÛÕÜÙÝ ÔÙÕÝ ÜéàÕê Ðê áÙÕÕÒÔ, ÞØâÞÝ, ÕÜØâÕß ÑàÙÒÕÓ ÜÞæÒê ÔâÕÑÓêÙê ÔÐÞÕèÔ. <o:p></o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 200%"><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 200%; FONT-FAMILY: Miriam; mso-ansi-font-size: 10.0pt">â"Ð 5936/98: äèéê ÔèèÙ<o:p></o:p></SPAN></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 200%"><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 200%; FONT-FAMILY: Miriam; mso-ansi-font-size: 10.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt">23.<SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>âÙáÕçÕ éÜ ÔèèÙ, ÞÖÔ éàÙÝ èÑÕê, ÔÙÔ Ñê×ÕÝ ÔÞ×éÕÑ ÕÔêçéÕèê. Ñéàê 1986 ÔçÙÝ ÔèèÙ Ðê ×Ñèê ÑèÙçÕÝ êçéÕèê Ñâ"Þ (ÜÔÜß: ×Ñèê ÑèÙçÕÝ) ÕéÙÞé ÑÔ ÛÞàÔÜ éÛÙè. Û×Þé éàÙÝ ÜÐ×è ÞÛß, Ñéàê 1991, Ô×ÜÙØ ÔèèÙ ÜÞÛÕè Ðê Ô×ÑèÔ ÜçÑÕæê ÔÐèÙá-ÐÓÐçÕÝ, ÕÖÕ, ÞæÓÔ, Ô×ÜÙØÔ ÜÞÖÒ Ðê ×Ñèê ÑèÙçÕÝ âÝ ×ÑèÔ Ð×èê - ÔÙÐ ×Ñèê ÞáÕã ç.Þ. êçéÕèê Þ×éÑÙÝ Ñâ"Þ (ÜÔÜß: ×Ñèê ÞáÕã). ÒÝ ÜÐ×è ÔÞÙÖÕÒ, ÔÞéÙÚ ÔèèÙ ÜéÞé ÛÞàÔÜÔ éÜ Ô×ÑèÔ Ô×ÓéÔ.<o:p></o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>Ðê ÔâáçÔ ÔÞêÕÐèê âÙÒàÕ ÔæÓÓÙÝ ÑéÜÕéÔ ÔáÛÞÙÝ àäèÓÙÝ: âÜ-äÙ ÔÔáÛÝ ÔèÐéÕß, ÞÛèÔ ×Ñèê ÑèÙçÕÝ ÜçÑÕæê ÔÐèÙá-ÐÓÐçÕÝ Ðê ÛÜ àÛáÙÔ - ÜèÑÕê ÔáÛÞÙ ÔéÙèÕê âÝ ÜçÕ×ÕêÙÔ; ÑÔáÛÝ ÔéàÙ, éà×êÝ ÑÙß ÔèèÙ ÜÑÙß ×Ñèê ÞáÕã, ÔÕáÛÝ éÔÕÐ ÙéÞé ÛÞàÔÜÔ éÜ Ô×ÑèÔ Ô×ÓéÔ; âÜ-äÙ ÔÔáÛÝ ÔéÜÙéÙ, éÛÕàÔ âÜ-ÙÓÙ ÔæÓÓÙÝ<SPAN style="mso-spacerun: yes">&nbsp; </SPAN></SPAN><SPAN dir=ltr></SPAN><SPAN dir=ltr style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: 'Times New Roman'"><SPAN dir=ltr></SPAN> Goodwill and Reputation Purchase Agreement </SPAN><SPAN dir=rtl></SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><SPAN dir=rtl></SPAN> (ÜÔÜß: ÔáÛÝ ÔÞÕàÙØÙß), ÔÕáÛÝ, ÛÙ ÔèèÙ ÙÞÛÕè Ü×Ñèê ÞáÕã Ðê ÔÞÕàÙØÙß éÜÕ. âÕÓ ÔÕáÛÝ, ÛÙ ÜÐ×è éÙáÙÙÝ Ðê êäçÙÓÕ ÛÞàÔÜ Ô×ÑèÔ, ÙÙÞàâ ÔèèÙ ÞÜÔê×èÕê ÑÔ ÑÞéÚ éàêÙÙÝ. ÑêÞÕèÔ Ôê×ÙÙÑÔ ×Ñèê ÞáÕã ÜéÜÝ ÜÕ áÛÕÝ ÛÕÜÜ éÜ 300,000 ÓÕÜèÙÝ, Ðéè éÕÕÙÝ ÑéçÜÙÝ, ÑÞÕâÓ Ô×êÙÞÔ, ÔÙÔ 626,100 éçÜÙÝ.<o:p></o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>äçÙÓ-ÔéÕÞÔ áÑè, ÛÙ ÔáÛÝ ÔÞÕàÙØÙß ÐÙàÕ Þéçã Ðê ÔÔêè×éÕê ÔâáçÙê ÔÐÞÙêÙê. ÜéÙØêÕ, ÔáÛÝ ÔÞÕàÙØÙß ÐÙàÕ âÕáç ÛÜÜ ÑÞÛÙèê ÞÕàÙØÙß, ÛÙ ÐÝ ÑÔê×ÙÙÑÕêÕ éÜ ÔèèÙ, ÛÜäÙ ×Ñèê ÞáÕã, ÜÔÙÞàâ ÞâÙáÕç ÑàÕéÐÙ ÞÕÞ×ÙÕêÕ - ÜêçÕäÔ éÜ éàêÙÙÝ ÙÞÙÝ ÞêÕÝ ÞÕâÓ ÔâáçêÕ. Ü×ÜÕäÙß, áÑè äçÙÓ-ÔéÕÞÔ, ÔÞÓÕÑè ÜÛÜ ÔÙÕêè ÑÔéÛèê ÞÕàÙØÙß ÜêçÕäÔ çæÕÑÔ - ÜÔÑÓÙÜ ÞÞÛÙèêÝ - éÔèÙ ÐÙß ÔèèÙ ÙÛÕÜ ÜÔÙäèÓ "ÞÔÞÕàÙØÙß ÔÐÙéÙÙÝ éÜÕ". âÜ Ô×ÜØê äçÙÓ-ÔéÕÞÔ âèè ÔèèÙ ÑäàÙ ÑÙê ÔÞéäØ ÔÞ×ÕÖÙ.<o:p></o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><SPAN style="mso-spacerun: yes">&nbsp;</SPAN><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN><o:p></o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt">24.<SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>ÔÓÙÕß ÑÑÙê ÔÞéäØ ÔÞ×ÕÖÙ àáÑ âÜ ÔéÐÜÔ ÞÔÝ ÐÕêÝ ÞÕàÙØÙß éÞÛè ÔèèÙ Ü×Ñèê ÞáÕã. àçÕÓê ÔÞÕæÐ éÜ ÑÙê ÔÞéäØ ÔÞ×ÕÖÙ ÑÔÛèâêÕ ÔÙÙêÔ, ÕâÜ ÛÚ ÜÐ ÔÙÙêÔ ÜÞâéÔ Þ×ÜÕçê, ÛÙ ÐÙß ÜÕÞè éÔèèÙ ÞÛè Ðê êÛÕàÕêÙÕ ÔÐÙéÙÕê ÕÐê ÛÙéÕèÙÕ, éÔèÙ ÐÜÔ ÓÑçÙÝ ÑÕ, ÞØÑâ ÑèÙÙêÝ, ÕÐÙàÝ àÙêàÙÝ ÛÜÜ ÜÞÛÙèÔ. ÔèèÙ Øâß, ÞæÓÕ, ÛÙ Ðê ÜçÕ×ÕêÙÕ ÔâÑÙè Ü×Ñèê ÞáÕã - ÕÑÛÚ ÔêÑØÐ ÞÛè ÔÞÕàÙØÙß. ØâàÔ ÖÕ àÓ×êÔ ÑÑÙê ÔÞéäØ ÔÞ×ÕÖÙ Þß ÔØâÝ "éÑàÙ-ÐÓÝ ÐÙàÝ àÙêàÙÝ ÜÞÛÙèÔ". âÝ ÖÐê æÙÙß ÑÙê ÔÞéäØ ÔÞ×ÕÖÙ ÛÙ ÑàÙÒÕÓ ÜÜçÕ×Õê âæÞÝ, âéÕÙ "Ôçéè âÝ ÔÜçÕ×Õê" ÜÔÙ×éÑ - ÑàáÙÑÕê ÞáÕÙÞÕê - ÛÞÕàÙØÙß ÔàÙêàÙÝ ÜÞÛÙèÔ. ÐÜÐ éÑÙê ÔÞéäØ áÑè, ÛÙ ÑÞçèÔ ÖÔ ÜÐ àÞÛè ÐÕêÕ "çéè" âÜ-ÙÓÙ ÔèèÙ, ÛÙ ÐÝ âÜ-ÙÓÙ ×Ñèê ÑèÙçÕÝ (ÑÞáÒèê ÔÔáÛÝ ÔèÐéÕß). ÑÙê ÔÞéäØ ÔÞ×ÕÖÙ àÓèé ÒÝ ÜéÐÜÔ éÞÐ ÔÞÕàÙØÙß éÞÛè ÔèèÙ ÐÙàÝ ÐÜÐ ÔæÙäÙÙÔ ÛÙ ÔÜçÕ×Õê ÙéÐèÕ Ñâáç. ÐÚ ÒÝ êéÕÑêÕ ÜéÐÜÔ ÖÕ ÔÙÙêÔ éÜÙÜÙê.<o:p></o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt">25.<SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>áÑÕèàÙ, ÛÙ ÔêÕæÐÔ ÐÜÙÔ ÔÒÙâ ÑÙê ÔÞéäØ ÔÞ×ÕÖÙ ÑÓÙß ÙáÕÓÔ. ÛÐÞÕè çÑâ ÑÙê ÔÞéäØ ÛÞÞæÐ âÕÑÓêÙ  ÕÔèèÙ ÞáÛÙÝ ÜçÑÙâÔ ÖÕ  ÛÙ ÞÐÒè ÔÜçÕ×Õê ÔÙÔ éÙÙÚ Ü×Ñèê ÑèÙçÕÝ ÑÜÑÓ. ÜØâàê ÔèèÙ, ÞÛè ÔÕÐ Ü×Ñèê ÞáÕã Ðê ÔæÙäÙÙÔ ÜÔêçéè âÝ ÜçÕ×Õê ×ÓéÙÝ ÕÙéàÙÝ; ÞÛÙèÔ ÖÕ ÞÔÕÕÔ ÜéÙØêÕ ÞÛÙèÔ éÜ "ÞÕàÙØÙß". ÐÙß ÜçÑÜ ÒÙéÔ ÖÕ. Ùé ÜÔÑ×Ùß, ÛÐÞÕè, ÑÙß ÔÞèÛÙÑÙÝ ÔÐäéèÙÙÝ éÜ ÔÞÕàÙØÙß  ÜÐÞÕè ÞçÕèÕêÙÔÝ - ÜÑÙß ÔÞÕàÙØÙß âæÞÝ, çèÙ äèÙ ÔÞçÕèÕê. ÐÙß ÓÙ ÑçÙÕÝ ÞçÕèÕê ÐäéèÙÙÝ éÜ ÞÕàÙØÙß. ÔéÐÜÔ ÔæèÙÛÔ êéÕÑÔ ÔÙÐ ÔÐÝ ÔÕÛ×, ÑÞÙÓÔ Þáäçê, ÛÙ àêçÙÙÞÕ ÞÕàÙØÙß ÑäÕâÜ. ÞéÐÞèàÕ ÛÙ êÙçÙ ÔÜçÕ×Õê éÜ ×Ñèê ÑèÙçÕÝ ÔÙÕ, ÕÜÐ éÜ ÔèèÙ, ÞÞÙÜÐ ÜÐ ÔÙÔ ÑÙÓÙÕ ÜÞÛÕè ÐÕêÝ. ÜÞâéÔ ØÕâß ÔèèÙ, ÛÙ ÞÛè Ü×Ñèê ÞáÕã Ðê ÔÞèÛÙÑ ÔÐ×Ó éÙæè Ðê êÙçÙ ÔÜçÕ×Õê éÜ ×Ñèê ÑèÙçÕÝ, ÜÐÞÕè  Ðê êÛÕàÕêÙÕ ÔÐÙéÙÕê. ÐÚ ÑØâàÔ ÖÕ ÐÙß ÛÓÙ ÜÔÕâÙÜ ÜÕ, ÕÖÐê  ÞéàÙ ØâÞÙÝ: ÔÐ×Ó, éÐê êÛÕàÕêÙÕ ÔÐÙéÙÕê ÐÙß ÔèèÙ ÙÛÕÜ ÜÞÛÕè; ÕÔÐ×è, éÐã ÐÝ àæÐ ÞêÕÚ ÔÔà×Ô ÛÙ êÛÕàÕêÙÕ éÜ ÔèèÙ ÔÙÕÕ Ðê ÔÞèÛÙÑ ÔÞèÛÖÙ ÑÙæÙèê ÔÞÕàÙØÙß  ÕÔÓÑè ÜÐ àçÑâ ÑÑÙê ÔÞéäØ ÔÞ×ÕÖÙ  ÐÙß ÜÖÔÕê Ðê ÐÜÔ âÝ ÔÞÕàÙØÙß. ÔÞÕàÙØÙß ÒÜÕÞÙÝ ÑêÕæÐÔ, çèÙ  Ñ×ÕÒ ÔÜçÕ×Õê, ÕÖÔ ÔÐ×èÕß ÛÜÜ ÐÙàÕ çàÙÙàÕ éÜ ÔèèÙ. Ðê ×ÕÒ ÔÜçÕ×Õê ÞÛèÔ ÛÑè ÑèÙçÕÝ ÜçÑÕæê ÔÐèÙá-ÐÓÐçÕÝ. ÑàáÙÑÕê ÔâàÙÙß, ÐÙß ÒÝ ÑÔê×ÙÙÑÕê ÜÐÙ-ê×èÕê, éàÛèêÔ ÑÙß ÔèèÙ ÜÑÙß ×Ñèê ÞáÕã, ÛÓÙ ÜÔÕÕê áÙÞß ÕèÐÙÔ ÜÛÚ éÔèèÙ ÞÛè Ðê ÔÞÕàÙØÙß éÜÕ. ÐÛß, ÛäÙ éÛÑè ÐÞèàÕ, êàÙê ÐÙ-ê×èÕê âéÕÙÔ ÜÔÕáÙã èÐÙÔ ÜéÐÜê ÞÛÙèê ÔÞÕàÙØÙß. ÐÚ ÜÐ ÛÚ ÛÐß. ÛäÙ éæÙÙß ÑÙê ÔÞéäØ ÔÞ×ÕÖÙ, ÑæÓç, Ôê×ÙÙÑ ÔèèÙ, ÛÞàÔÜÔ, ÜÔéçÙâ Ðê ÛÜ ÞèæÕ ÕÐÕàÕ ÑçÙÓÕÝ Ô×ÑèÔ, ÕêàÙê ÐÙ Ôê×èÕê ÜÐ àÛàáÔ ÛÜÜ ÜêÕçã ÑÞÕâÓ ÔàØâß ÜÞÛÙèê ÔÞÕàÙØÙß. <o:p></o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt">26.<SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>ØâàÔ àÕáäê ÐÕêÔ ÞéÞÙâ ÔèèÙ, àÕÒâê ÜäÒÝ ÞÔÕêÙ éàäÜ, ÜØâÞÕ, Ñäáç-ÓÙàÕ éÜ ÑÙê ÔÞéäØ ÔÞ×ÕÖÙ, ÑÛÚ éÜÐ àÞáèÔ ÔÕÓâÔ âÜ ÒÕÑÔ ÔÔÛàáÔ Ô×ÙÙÑê ÑÞá, ÕâÜ áÛÕÝ ÔÞá éâÜÙÕ ÜéÜÝ. ÔèèÙ àáÞÚ ÑâàÙÙß ÖÔ âÜ ÔÕèÐê áâÙã 156 ÜäçÕÓÔ ÔçÕÑâê:</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"><o:p></o:p></SPAN></P> <P class=Ruller5 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: FrankRuehl"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller5 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: FrankRuehl">ÑÙê ÔÞéäØ ÙÐéè, Ùä×Ùê, ÙÒÓÙÜ ÐÕ ÙÑØÜ Ðê ÔéÕÞÔ ÐÕ ÙäáÕç ÑâèâÕè ÑÐÕäß Ð×è ÛäÙ éÙèÐÔ ÜàÛÕß, ÕÔÕÓâÔ âÜ ÔÔÛàáÔ Ô×ÙÙÑê ÕâÜ áÛÕÝ ÔÞá, Ðéè âÜ ÔÞâèâè ÜéÜÝ  ÜäÙ Ô×ÜØê ÑÙê ÔÞéäØ  êÙÞáè ÜéàÙ ÔæÓÓÙÝ.<SPAN style="mso-spacerun: yes">&nbsp; </SPAN><o:p></o:p></SPAN></P> <P class=Ruller5 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: FrankRuehl"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>ØâàÔ ÖÕ ÐÙß ÜçÑÜ. ÔÕèÐê áâÙã 156 äÕê×ê ÑäàÙ ÑÙê ÔÞéäØ éÜÕé ÓèÛÙÝ éÕàÕê ÜáÙÕÝ âèâÕè éÜ àÙéÕÝ: ÔÐ×ê, Ó×ÙÙê ÔâèâÕè ÕÑàÒÖè ÞÛÚ  ÐÙéÕè ÔéÕÞÔ, ÜèÑÕê ÐÙéÕèÔ éÜ ÒÕÑÔ ÔÔÛàáÔ Ô×ÙÙÑê ÑÞá ÕéâÕè ÔÞá ÔÞê×ÙÙÑ ÑêéÜÕÝ; ÔéàÙÙÔ, çÑÜê âèâÕè ÔàÙéÕÝ, éÞéÞâÕêÔ ÑÙØÕÜ ÔéÕÞÔ, ÕÐÙéÕè ÔÔÛàáÔ Ô×ÙÙÑê ÑÞá ÕéÙâÕè ÔÞá ÔÞê×ÙÙÑ - ÜäÙ Òèáê ÔàÙéÕÝ; ÕÔéÜÙéÙê, Ôä×êê ÔéÕÞÔ, ÔÒÓÜêÔ, ÐÕ ÛÜ çÑÙâÔ Ð×èê ÜÒÑÙÔ, ÕÑàÒÖè ÞÛÚ  çÑÙâê ÒÕÑÔ ÔÔÛàáÔ Ô×ÙÙÑê ÑÞá Õ×ÙÕÑ ÔàÙéÕÝ ÑáÛÕÝ ÔÞá ÔÞê×ÙÙÑ, ÐÝ ÑÛÜÜ, ÞçÑÙâÔ ÖÕ. ÑÞçÑÙÜ ÜÛÚ âÕÞÓê ÜÑÙê ÔÞéäØ áÞÛÕêÕ ÜÔ×ÖÙè Ðê ÔéÕÞÔ âÝ ÔÕèÐÕê ÜÓÙÕß àÕáã ÕÞ×ÕÓé ÑäàÙ äçÙÓ ÔéÕÞÔ (èÐÕ: â"Ð 734/89 </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam">äÙçàØÙ êâéÙÕê ÞÖÕß Ñâ"Þ à' äçÙÓ éÕÞÔ ÒÕé Óß</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt">, ä"Ó ÞÕ(5) 309). ÑâàÙÙààÕ, àçØ ÑÙê ÔÞéäØ ÔÞ×ÕÖÙ ÑÓèÚ ÔèÐéÕàÔ, ÜÐÞÕè  Ó×ÙÙê ÔâèâÕè, ÕÞÞÙÜÐ ÐÕéèÔ éÕÞêÕ éÜ äçÙÓ ÔéÕÞÔ, ÑÔ àçÑâÔ ÔÔÛàáÔ Ô×ÙÙÑê ÑÞá (êÕáäê éÜ 626,100 éçÜÙÝ) ÕàçÑâ áÛÕÝ ÔÞá (êÕáäê çèß Þá éÜ 188,552 éçÜÙÝ). ÞéÛÚ, Ùé ÜÓ×Õê Ðê Øâàê ÔÞâèâè. <o:p></o:p></SPAN></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 200%"><U><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 200%; FONT-FAMILY: David; mso-ansi-font-size: 10.0pt"><o:p><SPAN style="TEXT-DECORATION: none">&nbsp;</SPAN></o:p></SPAN></U></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 200%"><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 200%; FONT-FAMILY: Miriam">â"Ð 7479/98: äèéê Ñß ÐáÕÜÙ<o:p></o:p></SPAN></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 200%"><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 200%; FONT-FAMILY: Miriam"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt">27.<SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>Ñéàê 1969 Ô×ÜÕ Ñß ÐáÕÜÙ ÕÛÔß ÜéÕÕç Ðê êÕæèêÔ éÜ ×Ñèê éØèÐÕá ÑÐÖÕè àêàÙÔ. Ñéàê 1984 ÔçÙÞÕ ÔéàÙÙÝ Ðê ×Ñèê ÜÕçÕá éÙÕÕç ÞÖÕß (1984) Ñâ"Þ, Ðéè éÙÞéÔ Û×Ñèê "ÞáÒèê" ÜâáçÙÔÝ, ÜÐÞÕè - ÔÙÐ âæÞÔ ÜÐ âáçÔ ÑÔäæÔ ÐÜÐ èç ÑâàÙÙàÙÝ ØÛàÙÙÝ. ÑÙÕÝ 28.4.1993, ÜÐ×è Û-25 éàÕê äâÙÜÕê, à×êÝ ÔáÛÝ ÑÙß ×Ñèê éØèÐÕá ÜÑÙß Ñß ÐáÕÜÙ ÕÛÔß, ÜäÙÕ ÞÛèÕ ÔéàÙÙÝ Ðê âáç ÔÔäæÔ éÜÔÝ, "âÜ âÕÑÓÙÕ ÕâÜ ÔÜçÕ×Õê" âÙÞÝ ÔÙÕ çéÕèÙÝ, ÜÙÓÙ ×Ñèê éØèÐÕá, êÞÕèê áÛÕÝ ÛÕÜÜ éÜ 550,000 ÓÕÜèÙÝ. áÛÕÝ ÖÔ ÔÙÕÕÔ, ÜØâàê ÔéàÙÙÝ, êéÜÕÝ âÑÕè ÞÛÙèê ÔÞÕàÙØÙß.<o:p></o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>äçÙÓ-ÔéÕÞÔ áÙèÑ ÜÔÛÙè Ñâáçê ÔÞÕàÙØÙß. ÜÓâêÕ, ÔêÞÕèÔ éçÙÑÜÕ Ñß ÐáÕÜÙ ÕÛÔß àÙêàÔ ÛäÙæÕÙ ×Ó-äâÞÙ ÑÒÙß Ôäáçê ÔáÛÝ ÔÔäæÔ. <o:p></o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt">28.<SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>ÑÙê ÔÞéäØ ÔÞ×ÕÖÙ çÑâ, ÛÙ ÑÞçèÔ ÖÔ ÐÛß ÜÐ àÞÛèÕ ÕÜÐ ÔÕâÑèÕ ÞÕàÙØÙß ÞÑß ÐáÕÜÙ ÕÞÛÔß Ü×Ñèê éØèÐÕá. ÑÙê ÔÞéäØ áÑè ÛÙ ÔÞàÙâ éÜ ×Ñèê éØèÐÕá ÜâáçÔ éâèÛÔ âÝ Ñß ÐáÕÜÙ ÕâÝ ÛÔß, ÔÙÔ èæÕàÔ ÜâÑÕè ÞéÙØê éÙÕÕç ÑÐÞæâÕê ÞäÙæÙÝ ÜéÙØÔ éÜ éÙÕÕç ÙéÙè ÜÜçÕ×Õê ÔçæÔ. ÞàÙâ ÖÔ, ÛÚ áÑè ÑÙê ÔÞéäØ ÔÞ×ÕÖÙ, ÞéÞÙØ Ðê ÔÑáÙá ÜÔæÑê Ôçéè âÝ ÔÜçÕ×Õê ÛÞèÛÙÑ Ñâáçê ÔÞÕàÙØÙß. ÜéÙØêÕ, ÖÔÕêÝ éÜ ÔÜçÕ×Õê, éÔÕâÑèÕ Ü×Ñèê éØèÐÕá, éÕÜÜê ÒÝ ÔÙÐ Ðê ÔÐäéèÕê éÞÓÕÑè Ñâáçê ÞÕàÙØÙß. ÞçÕÝ ÑÕ ÞÓÕÑè ÑÜçÕ×Õê çÞâÕàÐÙÝ ÕÜÐ ÑÜçÕ×Õê "ÑÞÕÑß ÔÞçÕÑÜ", ÛÚ çÑâ, ÐÖÙ Ôçéè âÙÞÝ çÜ ÜØÙäÕ×, ÕÜäÙÛÚ Ü×Ñèê éØèÐÕá, ÛÚ áÑè ÑÙê ÔÞéäØ çÞÐ, ÜÐ ÔÙêÔ áÙÑÔ ÐÞÙêÙê ÜèÛÕé Ðê êÙçÙ ÔÜçÕ×Õê. ÖÐê ÕâÕÓ ÖÐê: ÜÓâê ÑÙê ÔÞéäØ ÔÞ×ÕÖÙ, ÞÛÙèê ÞÕàÙØÙß æèÙÚ éêêè×é ÑÓ ÑÑÓ âÝ ÞÛÙèê Ôâáç ÐÜÙÕ ÞéêÙÙÚ ÔÞÕàÙØÙß Û"âáç ×Ù". ÑâàÙÙààÕ, ÛÚ áÑè, ÜÐ ÔÕâÑè âáçÝ éÜ Ñß ÐáÕÜÙ ÕÛÔß Ü×Ñèê éØèÐÕá Û"âáç ×Ù". <o:p></o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt">29.<SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>ÞçÕÑÜê âÜÙ ÔêÕæÐÔ ÐÜÙÔ ÔÒÙâ ÑÙê ÔÞéäØ ÔÞ×ÕÖÙ, Ðã ÛÙ ØâÞÙ éÕàÔ ÞØâÞÕ. ÞçÕÑÜ âÜÙ ÛÙ ÔÞÕàÙØÙß éÜ ÞÕæè, ÜÐÞÕè, àØÙÙêÝ éÜ ÔÜçÕ×Õê ÜéÕÑ ÕÜèÛÕé Ðê ÔÞÕæè, àÑàÙÝ, ÑÞÙÓÔ èÑÔ, âÜ-ÙÓÙ ÞÐÞæÙ ÔéÙÕÕç ÕÔÞÛÙèÔ éÜ ÔÞäÙå. ÑèÝ, ÐÙß äÙèÕé ÔÓÑè ÛÙ ÔÖÛÕê ÑÞÕàÙØÙß ÔÐÜÔ ÔÙÐ ÜÞäÙå. ÔÞÕàÙØÙß éÜ ÔÞÕæè, ÐäÙÜÕ àÑàÕ âÜ-ÙÓÙ ÔÞäÙå, éÙÙÛÙÝ ÑèÒÙÜ ÜÙæèß (èÐÕ: â"Ð 442/85 </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam; LETTER-SPACING: 0pt; mso-ansi-font-size: 14.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">ÖÕÔè ÕéÕê' à'</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"> </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam; LETTER-SPACING: 0pt; mso-ansi-font-size: 14.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">ÞâÑÓÕê </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam">ØèÑàÕÜ (ÙéèÐÜ)</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt">, ä"Ó ÞÓ(3) 661, 685 (ÜÔÜß: äèéê </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam; LETTER-SPACING: 0pt; mso-ansi-font-size: 14.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">ØèÑàÕÜ</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">)</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt">). Ñäèéê </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam">ØèÑàÕÜ</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt">, æÙÙàÔ ÔéÕäØê àêàÙÔÕ, ÐÒÑ-ÐÕè×Ð, ÛÙ âÜ-Þàê Üàêç Ðê Ôçéè éÑÙß ÔÞÕæè, ÜÑÙß ÔÞÕàÙØÙß éÜ ÔÞÕæè, ÕÜÑÙß ÔÙæèß éÜ ÐÕêÕ ÞÕæè, ÜÐ ÓÙ ÜÔÕÛÙ× ÛÙ ÔéÕç éÜ ÔÞÕæè ÔÙàÕ êÕæÐÔ éÜ ÞÐÞæÙ ÔéÙÕÕç éÜ ÔÞäÙå. âÜ ÔÞäÙå ÜÔÕÛÙ× ÒÝ ÛÙ ÔÞÕæè ÞÖÕÔÔ âÙÞÕ ÕÜÐ âÝ ÔÙæèß. ÖÐê ÕâÕÓ, ÙÙêÛß éÐã ÞÑÜÙ éÙàÕêç Ôçéè ÑÙß ÔÞÕæè ÜÑÙß ÔÙæèß, ÙèÛÕé ÜâæÞÕ ÔÞäÙå ÞÕàÙØÙß ÛáÕ×è ÕáÕÛß  ÞÕàÙØÙß ÔàäèÓÙÝ ÞÔÞÕàÙØÙß éÜ ÔÞÕæè âæÞÕ, ÕÐéè éÙÙÛÙÝ ÜÞäÙå (èâ"Ð 371/89 </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam; LETTER-SPACING: 0pt; mso-ansi-font-size: 14.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">ÜÙÑÕÑÙå à' Ð. Ðê Ù. ÐÜÙÔÕ</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">, ä"Ó ÞÓ(2) 309, 318-319)</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt">. ÜÐ ÖÔ ÔÞçèÔ éÜäàÙàÕ. ÐÞê ÔÓÑè, Ñß ÐáÕÜÙ ÕÛÔß áÙÙâÕ ÑÑàÙÙê ÔéÕç ÜÞÕæèÙ ×Ñèê éØèÐÕá ÑÐÖÕè àêàÙÔ. âÝ ÖÐê ÔÝ ÜÐ ÔÕÛÙ×Õ, ÑÞÙÓÔ Þáäçê, ÛÙ ÔÜçÕ×Õê, éÐê ÔàÐÕê Ôçéè âÞÝ ÞÛèÕ, ÜØâàêÝ, Ü×Ñèê éØèÐÕá, ÖÙÔÕ Ðê ÔÞÕæè âÞÝ ÕÜÐ âÝ ×Ñèê éØèÐÕá. ÑàÕáã, ÔÝ ÜÐ ÔÕÛÙ×Õ ÜÔà×ê ÓâêàÕ ÛÙ àÔàÕ ÞÞÕàÙØÙß ÛáÕÛàÙÝ. Ùé ÜæÙÙß, ÛÙ Ðã ÜÐ Ð×Ó ÞÜçÕ×ÕêÙÔÝ ÔÕÑÐ ÜÔâÙÓ ÑÑÙê ÔÞéäØ ÔÞ×ÕÖÙ, ÕÞÞÙÜÐ ÜÐ ÐÕééÔ ØâàêÝ éÜ Ñß ÐáÕÜÙ ÕÛÔß. ÑàáÙÑÕê ÐÜÔ, ÐÙß ÒÝ àäçÕê ÜéÐÜÔ ÔÐÝ èÛéÔ ×Ñèê éØèÐÕá Ðê áÕÛàÕê ÔÔäæÔ Û"âáç ×Ù" ÐÝ ÜÐÕ, éÔèÙ ÐÞèàÕ ÛÙ ÔÞÕàÙØÙß ÔÝ çàÙÙàÔ éÜ ×Ñèê éØèÐÕá ÑÜÑÓ. ÛÙÕÕß éâàÙÙààÕ ÑéÐÜê çÙÕÞÔ éÜ ÞÛÙèê ÞÕàÙØÙß, ÛÞéÞâÕêÔ ÑáâÙã 88 ÜäçÕÓÔ, ÕÑÔ ÑÜÑÓ, ÜÐ àÙêß ÓâêàÕ ÜéÐÜÔ ÐÝ ÖÛÐÙ ÔÞäÙå ÜêÞÕèÔ ÛÜéÔÙ ÑÒÙß äêÕ× ÔÞÕàÙØÙß éÜ ÔÙæèß, ÑéÜ éÖÔ âéÔ âÕéè ÕÜÐ ÑÞéäØ, ÐÕ éÞÐ éÛèÕ éÜ ÔÞäÙå ÛÑè àÙêß ÜÕ ÑâæÝ Ôâàçê ÖÙÛÙÕß ÔÔäæÔ. <o:p></o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>áÙÛÕÞÕ éÜ ÓÑè: ÞçÕÑÜê âÜÙ âÞÓê äçÙÓ-ÔéÕÞÔ, ÛÙ ÔêÞÕèÔ ÔÛáäÙê éàêàÔ ×Ñèê éØèÐÕá ÜÑß ÐáÕÜÙ ÕÜÛÔß àÙêàÔ ÛäÙæÕÙ ×Ó äâÞÙ ÑÒÙß Ôäáçê ÔáÛÝ ÔÔäæÔ âÝ Ô×ÑèÔ, êÕÚ Þêß ÔêèâÔ çæèê ÞÕâÓ âÜ ÔäáçêÕ (ÔéÕÕ: äèéê </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam">ØèÑàÕÜ</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt">, ÑâÞ' 681). <o:p></o:p></SPAN></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 200%"><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 200%; FONT-FAMILY: David; mso-ansi-font-size: 10.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 200%"><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 200%; FONT-FAMILY: Miriam">â"Ð 5321/98: äèéê ÐÙàÕÕáØ</SPAN><B><U><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 200%; FONT-FAMILY: David; mso-ansi-font-size: 10.0pt"><o:p></o:p></SPAN></U></B></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 200%"><B><U><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 200%; FONT-FAMILY: David; mso-ansi-font-size: 10.0pt"><o:p><SPAN style="TEXT-DECORATION: none">&nbsp;</SPAN></o:p></SPAN></U></B></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt">30.<SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>ÔâÕÑÓÕê ÑâèâÕè ÖÔ Ôß ÛÓÜçÞß: ×Ñèê ÐÙàÕÕáØ-ÐÙÞäçá Ñâ"Þ (ÜÔÜß: ×Ñèê ÐÙàÕÕáØ) âÕáçê ÑéÙÕÕç ÕÑÔäæÔ éÜ ÞÕæèÙ ÔÙÒÙÙàÔ éÕàÙÝ. ÑÞáÒèê âÙáÕçÔ ÖÔ ÔäÙæÔ ×Ñèê ÐÙàÕÕáØ - ÑÐÕäß ÑÜâÓÙ - ØÞäÕàÙÝ ÐÕêÝ ÞÙÙæèê Ô×ÑèÔ ÔÐàÒÜÙê ØÞÑèàÓá (</SPAN><SPAN dir=ltr style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: 'Times New Roman'">TAMBRANDS</SPAN><SPAN dir=rtl></SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><SPAN dir=rtl></SPAN>), ÔàÕéÐÙÝ Ðê éÝ ÔÞÕêÒ </SPAN><SPAN dir=ltr></SPAN><SPAN dir=ltr style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: 'Times New Roman'"><SPAN dir=ltr></SPAN> Tampax </SPAN><SPAN dir=rtl></SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><SPAN dir=rtl></SPAN>. ÑéÜÔÙ éàê 1989 Ô×ÜÙØÔ ØÞÑèàÓá ÜÔâÑÙè Ðê ÖÛÕÙÕê ÔÔäæÔ éÜ ØÞäÕàÙ </SPAN><SPAN dir=ltr style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: 'Times New Roman'">Tampax</SPAN><SPAN dir=rtl></SPAN><SPAN style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><SPAN dir=rtl></SPAN> <SPAN lang=HE>ÑÐèå ÜÞäÙå Ð×è. ÑÔáÛÝ éà×êÝ ÑÙß ×Ñèê ØÞÑèàÓá ÜÑÙß ×Ñèê ÐÙàÕÕáØ, Ñ×ÕÓé ÐÕÒÕáØ 1990, àÙêß êÕçã èØèÕÐçØÙÑÙ ÜÔäáçê ÔÔêçéèÕê - Ô×Ü Þ×ÕÓé Þèå 1990. ÑÔêÐÝ ÜÔáÛÝ, éÕÜÝ Ü×Ñèê ÐÙàÕÕáØ áÛÕÝ ÛÕÜÜ ÔéÕÕÔ Ü-737,371 éçÜÙÝ ÑéÜ: </SPAN></SPAN><SPAN dir=ltr></SPAN><SPAN dir=ltr style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: 'Times New Roman'"><SPAN dir=ltr></SPAN> ... the goodwill which has been generated from the distribution of Tampax tampons in </SPAN><st1:country-region><st1:place><SPAN dir=ltr style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: 'Times New Roman'">Israel</SPAN></st1:place></st1:country-region><SPAN dir=ltr style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: 'Times New Roman'"> by "Invest </SPAN><SPAN dir=rtl></SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: 'Times New Roman'"><SPAN dir=rtl></SPAN>.<U><o:p></o:p></U></SPAN></P> <P class=Ruller4 dir=rtl><U><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><o:p><SPAN style="TEXT-DECORATION: none">&nbsp;</SPAN></o:p></SPAN></U></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>×Ñèê ÐÙàÕÕáØ ÓÙÕÕ×Ô ÜäçÙÓ-ÔéÕÞÔ âÜ ÔÛàáÔ ÔÕàÙê ÞÞÛÙèê ÞÕàÙØÙß. äçÙÓ-ÔéÕÞÔ Ó×Ô Ðê ÔÓÕ×, Þ×Þê éÒèá ÛÙ ÜÐÞÙêÕ éÜ ÓÑè âáçÙàß "... ÑêéÜÕÝ ÔÕàÙ Ð×è éçÙÑÜÔ ÔÞâèâèê [×Ñèê ÐÙàÕÕáØ]... âÝ ÑÙØÕÜ ÖÛÕêÔ ÔÑÜâÓÙê ÜÔäæê ÞÕæèÙÔ ÑÐèå". âÜ Ô×ÜØÔ ÖÕ éÜ äçÙÓ-ÔéÕÞÔ âèèÔ ×Ñèê ÐÙàÕÕáØ ÑäàÙ ÑÙê ÔÞéäØ ÔÞ×ÕÖÙ.<o:p></o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>ÑÙê ÔÞéäØ ÔÞ×ÕÖÙ çÑâ, ÛÙ ÔÞÕàÙØÙß éÜ </SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">ÔÞÕæè</SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam; LETTER-SPACING: 0pt; mso-ansi-font-size: 14.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> </SPAN><SPAN dir=ltr style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: 'Times New Roman'; LETTER-SPACING: 0pt; mso-bidi-font-family: Miriam">Tampax</SPAN><SPAN dir=rtl></SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><SPAN dir=rtl></SPAN> ÞæÕÙÙÝ ÑÑâÜÕêÔ ÔÑÜâÓÙê éÜ ÙæèàÙê ÔÞÕæè, ÜÐÞÕè - ×Ñèê ØÞÑèàÓá, ÕÞÞÙÜÐ ÜÐ ÔÙêÔ ÙÛÕÜÔ ×Ñèê ÐÙàÕÕáØ ÜÞÛÕè Ðê ÔÞÕàÙØÙß ÔÐÜÔ ÜÐ×èÙÝ. ÑÙê ÔÞéäØ ÔÞ×ÕÖÙ æÙÙß, ÛÙ ×Ñèê ÐÙàÕÕáØ, Ñâê éêèÞÔ ÜÑàÙÙêÝ éÜ ÔÞÕàÙØÙß éÜ ÔÞÕæè, ÑàêÔ ÒÝ Ðê ÔÞÕàÙØÙß éÜÔ, ÛáÕÛàÕê ÔäæÔ ÐÞÙàÔ ÕÙâÙÜÔ. ÞÕàÙØÙß ÐÜÔ ÔÝ ÑÒÓè ÔÞÕàÙØÙß ÔÐÙéÙÙÝ éÜÔ. ÐÜÔ - ÜÔÑÓÙÜ Þß ÔÞÕàÙØÙß éÜ ÔÞÕæè - àéÐèÕ ÑèéÕêÔ éÜÔ, ÒÝ ÜÐ×è éÔ×ÜÙØÔ ×Ñèê ØÞÑèàÓá ÜáÙÙÝ Ðê çéèÙÔ ÔâáçÙÙÝ âÞÔ. <U><o:p></o:p></U></SPAN></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 200%"><B><U><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 200%; FONT-FAMILY: David; mso-ansi-font-size: 10.0pt"><o:p><SPAN style="TEXT-DECORATION: none">&nbsp;</SPAN></o:p></SPAN></U></B></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt">31.<SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>Ðê ÔÛÜÜÙÝ ÐÕêÝ êÐèàÕ Ùé ÜÙÙéÝ ÒÝ ÑâàÙÙàÔ éÜ ×Ñèê ÐÙàÕÕáØ. ÑÙê ÔÞéäØ ÔÞ×ÕÖÙ ÔÒÙâ ÜÛÜÜ ÞáçàÔ, ÕÐÙß âÙÜÔ ÜáØÕê ÞÞàÔ, ÛÙ Ôçéè ÔÞéÕÜé ÔØÑâÙ éàêçÙÙÝ ÑÙß ÔÞÕæè - ØÞäÕàÙ </SPAN><SPAN dir=ltr style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: 'Times New Roman'">Tampax</SPAN><SPAN dir=rtl></SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><SPAN dir=rtl></SPAN>  ÜÑÙß ÔÞÕàÙØÙß éÜ ÔÞÕæè ÕÜÑÙß ÔÙæèß éÜ ÐÕêÕ ÞÕæè - ×Ñèê ØÞÑèàÓá - ÜÐ àÕêç âÜ-ÙÓÙ ×Ñèê ÐÙàÕÕáØ. ÔÜçÕ×Õê ÖÙÔÕ âæÞÝ ÛèÕÛéÙ ÞÕæèÙ ×Ñèê ØÞÑèàÓá. ÑÞæÑ ÓÑèÙÝ éÛÖÔ, ÐÙß ÜÕÞè, ÑéÕÝ äàÙÝ, ÛÙ ×Ñèê ÐÙàÕÕáØ ÞÛèÔ Ü×Ñèê ØÞÑèàÓá Ðê ÞÐÒè ÜçÕ×ÕêÙÔ. ÐÞê ÔÓÑè, ×Ñèê ÐÙàÕÕáØ, ÛÞäÙæê ÔØÞäÕàÙÝ, êèÞÔ ÑÐÕäß ÞéÞâÕêÙ ÜÞÕàÙØÙß éÜ ×Ñèê ØÞÑèàÓá ÑÐèå. ÐÚ ÛäÙ éÛÑè ÐÞèàÕ ÑàÙÙê ÞÕàÙØÙß ÐÜÔ ÔÙÐ ÞêäçÙÓÕ éÜ ÞäÙå, ÕÐÙß ÜÕ ÖÛÕê çàÙÙàÙê âÜÙÔÝ (èÐÕ: äèéê </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam">ØèÑàÕÜ</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"> Ôà"Ü, ÑâÞ' 684). ÒÝ ÑâàÙÙàÔ éÜ ×Ñèê ÐÙàÕÕáØ, ÛÚ àèÐÔ ÜÙ, èÐÕÙ ÔÙÔ ÜçÑÕâ ÛÙ ÔÙÐ çÙÑÜÔ äÙæÕÙ ×Ó-äâÞÙ ÞØÞÑèàÓá ÑÒÙß Ôäáçê ÔèéÕê ÜÔäÙå Ðê ÔÞÕêÒ </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: 'Times New Roman'">"</SPAN><SPAN dir=ltr style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: 'Times New Roman'">Tampax</SPAN><SPAN dir=rtl></SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: 'Times New Roman'"><SPAN dir=rtl></SPAN>". </SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">âÜ Ûß ÒÝ âèâÕè ÖÔ, ÓÙàÕ ÜÔÓ×Õê.</SPAN><U><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"><o:p></o:p></SPAN></U></P> <P class=Ruller4 dir=rtl><U><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><o:p><SPAN style="TEXT-DECORATION: none">&nbsp;</SPAN></o:p></SPAN></U></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 200%"><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 200%; FONT-FAMILY: Miriam">â"Ð 6690/99: äèéê ÞÙÜè<o:p></o:p></SPAN></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 200%"><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 200%; FONT-FAMILY: David; mso-ansi-font-size: 10.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt">32.<SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>Ô×Ü Þéàê 1974, âÕáç ÞÙÜè ÑâáçÙ äÙàÕÙ ÐéäÔ, ÕâÜ ÜçÕ×ÕêÙÕ àÙÞàÕ ÞÕáÓÕê æÙÑÕè, èéÕÙÕê ÞçÕÞÙÕê, ÞäâÜÙÝ ÕÞ×àÕê æÑÐ. âÓ ÜÐÞæâ éàê 1983 äâÜ ÞÙÜè Ñê×ÕÝ ÖÔ ÛÐÓÝ äèØÙ (ÕÞÞÙÜÐ à×éÑ ÛàÙéÕÝ Ù×ÙÓ). ÑÙÕÝ 31.5.1983, ÔâÑÙè Ðê âáçÙÕ ÔäèØÙÙÝ Ü×ÑèÔ éÔçÙÝ ÜæÕèÚ ÛÚ - ÔÙÐ ×Ñèê "ØÜ-ÐÜ, âÑÕÓÕê æÙÑÕèÙÕê Ñâ"Þ" (ÜÔÜß: ×Ñèê ØÜ-ÐÜ). ÔÕÐ ÔçæÔ ÜâæÞÕ 99% ÞÞàÙÕê Ô×ÑèÔ, ÕÜèâÙÙêÕ, 1%. ÞÙÜè éÙÞé ÛÞàÔÜÔ ÔÛÜÜÙ éÜ Ô×ÑèÔ. <o:p></o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>Ûâéè éàÙÝ ÞÐÕ×è ÙÕêè, ÑÙÕÝ 8.3.1993, æÕèäÔ Ü×Ñèê ØÜ-ÐÜ éÕêäÔ âáçÙê, ÔÙÐ ×Ñèê "ÞàÕäÙÝ äÙààáÙÙÝ ÜÙéèÐÜ Ñâ"Þ" (ÜÔÜß: ×Ñèê ÞàÕäÙÝ). ÜæÕèÚ ÖÔ, à×êÝ ÔáÛÝ ÞéÕÜé éÐÜÔ âÙçèÙÕ: Ð. ×Ñèê ØÜ-ÐÜ êçæÔ Ü×Ñèê ÞàÕäÙÝ 25.2% ÞÔÕß ÔÞàÙÕê éÜÔ, êÞÕèê áÛÕÝ ÛÕÜÜ éÜ 1,320,000 éçÜÙÝ; Ñ. ÞÙÜè ÙÞÛÕè Ü×Ñèê ØÜ-ÐÜ Ðê ÔÞÕàÙØÙß éÜÕ, êÞÕèê áÛÕÝ ÛÕÜÜ éÜ 1,200,000 éçÜÙÝ; Ò. ÞÙÜè ÙÞéÙÚ ÜéÞé ÞàÔÜÔ ÔÛÜÜÙ éÜ ×Ñèê ØÜ-ÐÜ ÜêçÕäÔ éÜ ×Þé éàÙÝ Üä×Õê, ÕêÕâàç ÜÕ ÞéÛÕèê ×ÕÓéÙê éÜ 14,000 é"×; Ó. ÐÝ ÕÛÐéè Ù×ÜÙØ ÜâÖÕÑ Ðê ×Ñèê ØÜ-ÐÜ, ÔÕÐ ÙÞàâ ÞÜÔê×èÕê ÑÔ ÑÞéÚ êçÕäÔ éÜ éàêÙÙÝ ÙÞÙÝ. <o:p></o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>ÞÙÜè ÓÙÕÕ× ÜäçÙÓ-ÔéÕÞÔ âÜ ÔÛàáÔ ÔÕàÙê ÞÞÛÙèê ÔÞÕàÙØÙß éÜÕ. äçÙÓ-ÔéÕÞÔ Ó×Ô Ðê ÔÓÕ× ÑéÜ éáÑè, ÛÙ ÞÓÕÑè ÑâáçÔ ÜÞÛÙèê ÞàÙÕê ÑÞáÕÕÔ éÜ ÔçæÐê ÞàÙÕê Þ×Ñèê ØÜ-ÐÜ ÜéÕêã Ô×Óé - ÔÙÐ ×Ñèê ÞàÕäÙÝ - ÕÞÛÙèê ÞÕàÙØÙß Ü×Ñèê ØÜ-ÐÜ. âÜ Ô×ÜØÔ ÖÕ éÜ äçÙÓ-ÔéÕÞÔ âèè ÞÙÜè ÑäàÙ ÑÙê ÔÞéäØ ÔÞ×ÕÖÙ.<o:p></o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt">33.<SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>ÑÙê ÔÞéäØ ÔÞ×ÕÖÙ Ñ×ß Ðê ÔáÕÒÙÔ âÜ äÙ éêÙ äàÙÔ ÔÐäéèÙÕê: ÐÝ Ñ"ÞÕàÙØÙß ÐÙéÙÙÝ" éÜ ÞÙÜè âáçÙàß, ÛÚ çÑâ ÑÙê ÔÞéäØ, ÔèÙ éÐÜÔ ÐÙàÝ ÑàÙ ÔâÑèÔ, ÕÞÞÙÜÐ ÐÙàÝ àÙêàÙÝ ÜÞÛÙèÔ âÜ-ÙÓÕ. ÕÐÙÜÕ ÐÝ ÔÛÕÕàÔ ÜÞÛÙèê ÔÞÕàÙØÙß ÔâáçÙÙÝ éÜ ÞÙÜè - éÑÙØÕÙÝ ÑçéèÙÝ éÙæè âÝ ÜçÕ×ÕêÙÕ ÕÑæÙäÙÙÔ ÜÔÙÞéÛÕêÝ ÒÝ ÑâêÙÓ - ÔèÙ éçéÔ ÜçéÕè ÐÜÙÕ, Ðê ÔÞÕàÙØÙß ÔÜÜÕ, ÑÐÕäß ÑÜâÓÙ. êÞÙÛÔ ÜÛÚ ÞæÐ ÑÙê ÔÞéäØ ÔÞ×ÕÖÙ, ÑÙß ÔÙêè, ÑâÕÑÓÔ éÔ×ÕÖÙÝ âÝ ÔÜçÕ×Õê à×êÞÕ ÑéÝ ×Ñèê ØÜ-ÐÜ ÕÜÐ ÞØâÞÕ éÜ ÞÙÜè. ÑÙê ÔÞéäØ ÔâÙè, ÛÙ ÐäÙÜÕ ÔÙÙàÕ ÙÕæÐÙÝ ÞêÕÚ Ôà×Ô éÔÞÕàÙØÙß ÔâáçÙÙÝ éÙÙÛÙÝ ÜÞÙÜè, ÔèÙ ÛÙÕÕß éÔÞéÙÚ ÜâÑÕÓ Ñ×Ñèê ØÜ-ÐÜ, ÜÐ àÙêß ÜÓÑè âÜ ÔÙäèÓÕê Þß ÔÞÕàÙØÙß. ÞáçàêÕ éÜ ÑÙê ÔÞéäØ ÔÙÙêÔ, ÐäÕÐ, ÛÙ ÞÙÜè ÜÐ ÞÛè Ðê ÔÞÕàÙØÙß éÜÕ. <o:p></o:p></SPAN></P> <P class=MsoNormal dir=rtl style="TEXT-INDENT: 36pt; LINE-HEIGHT: 200%"><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 200%; FONT-FAMILY: David; mso-ansi-font-size: 10.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt">34.<SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>ÜêÕæÐÔ ÖÕ ÐàÙ ÞáÛÙÝ, ÑàêÕß ÜÔâèÔ Ð×ê: ÛÐÞÕè ÐÙß ÜÓÑè âÜ "ÞÕàÙØÙß ÐÙéÙÙÝ". ÞÕàÙØÙß ÔÝ ÞÕàÙØÙß; âêÙÝ ÔÝ äèÙ êÛÕàÕê ÐÙéÙÕê éÜ ÐÓÝ ÕâêÙÝ ÔÝ äèÙ ÒÕèÞÙÝ Ð×èÙÝ ÔÛèÕÛÙÝ Ñâáç, ÕÑÔÝ ÞÙçÕÞÕ, éÞÕ ÕØÙÑ ÞÕæèÙÕ. ÔâÕÑÓÔ éêÛÕàÕêÙÕ ÔÐÙéÙÕê éÜ ÞÙÜè êèÞÕ ÜÞÕàÙØÙß éÜ Ôâáç ÐÙàÔ ÔÕäÛê ÐÕêÝ Ü"ÞÕàÙØÙß ÐÙéÙÙÝ". ÐÜÐ éÛÐß, ÛÐÞÕè, çÑâ ÑÙê ÔÞéäØ ÔÞ×ÕÖÙ, ÛÙ ÜÐ ÔÕÛ× ÛÜÜ éÞÙÜè æÑè ÜâæÞÕ ÞÕàÙØÙß. ÔÜçÕ×Õê, ÛÚ àçÑâ, ÖÙÔÕ âæÞÝ Ôß âÝ ×Ñèê ØÜ-ÐÜ ÕÔß âÝ ÞÙÜè. ×Ñèê ØÜ-ÐÜ, ÛÚ çÑâ, ÜÐ ÔÙÙêÔ ÑÒÓè "×ÑèÔ âÜ ÔàÙÙè". ÔèÐÙÙÔ ÜÛÚ, éÜ×ÑèÔ ÔÙêÔ ÔÛàáÔ éàêÙê ÑáÚ éÜ ÛéÙéÔ ÞÜÙÕß éçÜÙÝ, ÕÔÙÐ ×êÞÔ âÜ ×ÕÖÙÝ âêÙÓÙÙÝ âÝ Þáäè ÜÐ ÞÑÕØÜ éÜ ÒÕäÙÝ âáçÙÙÝ. ÐÙÜÕ ÔÙÙêÔ ×Ñèê ØÜ-ÐÜ ÑÒÓè "×Ñèê ÞáÒèê" ÒèÙÓÐ, éÐÙß ÜÔ ÞÕàÙØÙß ÞéÜÔ, ÜÐ ÔÙÙêÔ ×Ñèê ÞàÕäÙÝ ÞéçÙâÔ áÛÕÝ éÜ 1,320,000 éçÜÙÝ ÑèÛÙéê 25% ÞÞàÙÕêÙÔ. ÙêèÔ ÞÛÚ: ÞÙÜè ÔÞéÙÚ ÜâÑÕÓ Ñ×Ñèê ØÜ-ÐÜ ÛÞàÔÜ éÛÙè, ÜÐ×è é×Ñèê ÞàÕäÙÝ àÛàáÔ ÛÞéçÙâÔ, êÕÚ éÔÕÐ Þê×ÙÙÑ ÜÔÞéÙÚ ÕÜÞÜÐ ÑÔ Ðê ÛÜ ÐÕêÝ êäçÙÓÙÝ éÞÙÜÐ ÑÔ çÕÓÝ ÜÛß. ÜäÙÛÚ, ÒÝ ÐÝ ÐÛß ×ÕÖèÙÝ ÕéÑÙÝ ÔÜçÕ×Õê Üâáç ÑéÜ êÛÕàÕêÙÕ ÔÐÙéÙÕê éÜ ÞÙÜè - ÛØâàêÕ - ÔèÙ ÐÙß ÛÜ áÙÑÔ éÙ×ÓÜÕ ÞÛÚ âêÔ, ÕÞÞÙÜÐ àéÞØ ÛÜ ÔÑáÙá Üâáçê ÔÞÕàÙØÙß ÔàØâàê éÑÙàÕ ÜÑÙß ×Ñèê ØÜ ÐÜ. Ðéè ÜêàÙÙê ÐÙ-Ôê×èÕê ÑÔ Ôê×ÙÙÑ, ÔèÙ ÛäÙ éÛÑè æÙÙàÕ, ÐÙß ÑçÙÕÞÔ ÛéÜâæÞÕ, ÑàáÙÑÕê éÛÐÜÔ, ÞéÕÝ ÔÕÛ×Ô ÜÞÛÙèê ÞÕàÙØÙß. <o:p></o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>áÙÛÕÞÕ éÜ ÓÑè, à×Ô ÓâêàÕ ÛÙ æÓç ÑÙê ÔÞéäØ ÔÞ×ÕÖÙ ÛéÓ×Ô Ðê âèâÕèÕ éÜ ÞÙÜè ÕÐÙéè Ðê éÕÞêÕ éÜ äçÙÓ ÔéÕÞÔ, ÑçÑâÕ ÛÙ ÔÛàáêÕ éÜ ÞÙÜè ÑÐÔ ÞèÕÕ× ÔÕß "èÒÙÜ" ÕÜÐ ÛêÕæÐÔ ÞÞÛÙèê ÞÕàÙØÙß. <o:p></o:p></SPAN></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%"><B><U><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: David; mso-ansi-font-size: 10.0pt"><o:p><SPAN style="TEXT-DECORATION: none">&nbsp;</SPAN></o:p></SPAN></U></B></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%"><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam">áÕã ÓÑè</SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam; mso-ansi-font-size: 10.0pt"><o:p></o:p></SPAN></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%"><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam; mso-ansi-font-size: 10.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%"><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam; mso-ansi-font-size: 10.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>ÓÙß ÔâèâÕèÙÝ, ÐÙäÕÐ, ÜÔÙÓ×Õê. ÔÞâèâèÙÝ ÑâèâÕèÙÝ â"Ð 5321/98, â"Ð 5936/01, â"Ð 7479/98 Õâ"Ð 6690/98 ÙéÐÕ, ÛÜ Ð×Ó ÞÔÝ, ÑÔÕæÐÕê ÔÞéÙÑ, ÑáÛÕÝ éÜ 30,000 é"×. Ñâ"Ð 7493/98 ÕÑâ"Ð 7543/98 ÐÙß æÕ ÜÔÕæÐÕê.<SPAN style="mso-spacerun: yes">&nbsp; </SPAN><o:p></o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><SPAN style="mso-spacerun: yes">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>é Õ ä Ø<o:p></o:p></SPAN></P> <P class=Ruller4 dir=rtl><U><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam; LETTER-SPACING: 0pt; mso-ansi-font-size: 14.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><o:p><SPAN style="TEXT-DECORATION: none">&nbsp;</SPAN></o:p></SPAN></U></P> <P class=Ruller4 dir=rtl><U><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam; LETTER-SPACING: 0pt; mso-ansi-font-size: 14.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">ÔàéÙÐ Ð' Ñèç</SPAN></U><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam; LETTER-SPACING: 0pt; mso-ansi-font-size: 14.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">:<o:p></o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam; LETTER-SPACING: 0pt; mso-ansi-font-size: 14.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>ÐàÙ ÞáÛÙÝ.<o:p></o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><SPAN style="mso-spacerun: yes">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN><SPAN style="mso-spacerun: yes">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</SPAN>Ô à é Ù Ð<o:p></o:p></SPAN></P> <P class=Ruller4 dir=rtl><U><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam; LETTER-SPACING: 0pt; mso-ansi-font-size: 14.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">ÔéÕäØ Ð' ÒèÕàÙá</SPAN></U><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam; LETTER-SPACING: 0pt; mso-ansi-font-size: 14.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">:<o:p></o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>ÐàÙ ÞáÛÙÝ.<o:p></o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><SPAN style="mso-spacerun: yes">&nbsp;</SPAN><SPAN style="mso-spacerun: yes">&nbsp;</SPAN><SPAN style="mso-spacerun: yes">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>é Õ ä Ø<o:p></o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>ÔÕ×ÜØ ÛÐÞÕè Ñäáç-ÓÙàÕ éÜ ÔéÕäØ Ð' èÙÑÜÙß.<o:p></o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>àÙêß ÔÙÕÝ, Û' ÛáÜÕ êéá"Ó (15.12.2003).<o:p></o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt"><o:p>&nbsp;</o:p></SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt">Ô à é Ù Ð<SPAN style="mso-spacerun: yes">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>é Õ ä Ø<SPAN style="mso-spacerun: yes">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>é Õ ä Ø<SPAN style="mso-spacerun: yes">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN><o:p></o:p></SPAN></P> <P class=Ruller4 dir=rtl style="LINE-HEIGHT: normal"><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: FrankRuehl; mso-ansi-font-size: 11.0pt">______________<o:p></o:p></SPAN></P> <P class=Ruller38 dir=rtl><SPAN class=Ruller380><SPAN lang=HE style="FONT-SIZE: 8pt; mso-ansi-font-size: 11.0pt">Ôâêç ÞêÐÙÝ ÜÞçÕè</SPAN></SPAN><SPAN dir=ltr></SPAN><SPAN class=Ruller380><SPAN dir=ltr style="FONT-FAMILY: 'Times New Roman'; mso-bidi-font-family: David"><SPAN dir=ltr></SPAN><SPAN style="mso-spacerun: yes">&nbsp; </SPAN></SPAN></SPAN><A name=FileName><SPAN dir=ltr style="FONT-SIZE: 8pt">98074930_P05.doc</SPAN></A><SPAN style="mso-bookmark: FileName"></SPAN><SPAN dir=rtl></SPAN><SPAN lang=HE style="FONT-SIZE: 8pt; FONT-FAMILY: David"><SPAN dir=rtl></SPAN>/ÐÞ</SPAN><SPAN lang=HE style="FONT-SIZE: 8pt; FONT-FAMILY: David; mso-ansi-font-size: 11.0pt"><o:p></o:p></SPAN></P> <P class=Ruller38 dir=rtl><SPAN lang=HE style="FONT-SIZE: 8pt; FONT-FAMILY: David; mso-ansi-font-size: 11.0pt">ÑÑÙê ÔÞéäØ ÔâÜÙÕß äÕâÜ ÞèÛÖ ÞÙÓâ, ØÜ' 02-6750444 <o:p></o:p></SPAN></P></DIV></BODY></HTML>