חומר רקע
V'DV)nfl )IPV2 fl"D
2026 ,'fl' 10
7167
fl)fl 1'D D"fl ,Y1)Dfl1"P
,WN1lWPfl')VT
fl)Dfl 5w n'-i-rv5,n'5 -n5wp
flDfl TflDSVnTfl D'5'Dfl )mymflP1VJfl 5) nn5)311 nWwn :
1)n3WiSflfl
)-l'51v.Pn nSDSDn 5fl Dn'5J flThfl
13fl
rnw5 nipian Y13V 5i5,2026))ra 'm5n n'n11'5'inviin o'nrn
,D
1505 w'a on5'n 'rnw 55D0 n'n
,2023 'D o'i
'rnw3)3 fl'flDD 'D 'fl nwn .D''300 o'niwn 553200/o-iiw
Sw i n YIN) .nn5n n5'nn nw 5:)2o5 'p3'50-100':rfln5 mn o'iS',n
.55
n'-in 5n on'rnnw "n S' ,D'rnwn Sw on"n 5i
DVWD,ON)ODN51ofl'DVDX5,D'tT))N523%-i,D'N5'3n )m= 55 pn
-,x:is nr'wrim,onvsSwmmoi-n n)Pw ,13'5D.20-30'5'
780/o-D ,s5nin
n
i'n5iD"rnDnD'rnw'D-n5 ,n1'n piwi 5nwn5 oninN on n o"ni 35v2i i'i
.o'wwiSw
- nxi o'ww z5 ,vip npivnn o5,
,o"nn 5w m 5w nnn pm o'25nw DY'NV) ,n5 D'NS'xi Dn' ' o'
Jimw- 'S on ,irn' nnti n5
,r'n o"npi'n rn5rwn "wp 55
;-rn,3flfl fl)P)fl-r25)0.115Nfl1DUrn'w) mmo D'flfl Im flD lDw O'fl'111 ,))3n3
niivfl)D'fl
'SDSD-rlpi nw'S '2nS n5i5 u nn ,D1))) DflIN
nwn"tnSDmrL1DW
pvsS mn 5' ,nnmrn ni'n rrim i'njr-r5niNWI) 'n5 wp
iS
o'S'n 'rnv flDWflflfl)PD
.SSxi S.iw' r'-n5 o"wn o"r'nn D'P
In TD
p'5i1'D'T5flV)DT11fl
$V311
fl"D
v'rnn
2026,')Pl 10
7169
mn
Y'fl,flV)fl 1,r1
tv1:iwi'n 'wn'
fl)Dfl5wfl31'-)-IV5.vfli5)fl5wp
rnDl-3flDSWflTI O'15)3fl )JTWfl3 flpfl 5 flfl5Dfl 3ThLWfl : NW'D. l'flY3 fl'TSflfl
n'5N-w'n n5D5n 5fl Ofl)5 nm.,n
1DVfl 'lDI
,D'N'I5fl rnw5 rrpnn nw 5i5 2026,,31):1 m5n ni'n 'r' 5s irnw D'Ylfl
10'3'1505fl3
'i D'5'3n 'rnw 55
nno%.fl3D12023 )D D'V
'fl1WD3fl'flD'DN'flflW)Y)3fl.03'3005 iWfl55D1ZO%-D1WO
.nn5n n5'nn nw 5:>2oNI5' '' 50-100 r3 rnnD5
D'?I5'Yfl
Sw nn
.SSDDflriDfl5YIOfl)rflnDW"fl5),D'wn5%!)Dfl"fl5)1) V)3 D'M5'J '
03111W 5'
N5,Dt11))N5230/o-D,D'.15'3fl'3VWM55 flTfl
'Z
flpw 'in ,D'1' 5%!) flNJ3fl
11"V) -1)315:).20-30'5'i,OD'fl7780/o-D,%5nfl
X*41'DflS'lDfl)DflD'rnw'Drn5,Tfl)flpiw
531V.'fl5D'11Non13D"fl235v3i'IV
.O')%!)VI5W%$DWflND'Vfl)5,211np)'nnD5J
D)5flV.)D)'V),715ND'5')3O'1'
'DD-IN
011j2flD
,O))flIl5%!)71135Y)37,11))fl
11) 11no '5))2 Dfl ,lTfl' flflI% fl5xaN ,1'fl D"flp)fl n'5nVn "wj 55 0111)
flflDflflfl')fl15)3.15312).J1311'V))niy))DO'flfl¶.1jim1V)D'fl'Vfl
fl17'2,nfl%.3flDVTh fl 5±'D-V1p4J3Th"5w2'15-n55)11fl)))1,o)-rysDTfl
nw n",'i5m r.nv)
,TI.Volmpiv5mn5',-inmnl rrn'n mvin i'n 1'i5 III Nvem wali5 wp ,n i1N5
.55
5N1w'31'135O"W)DflD"1'flJflD)pO)D'15'3fl'rnwnwnnflynEm
-flyflp-,;n' flV)Dfl ifl
1"wnr1IIPV3v'
2026,))1-,311
7175
fl)fl1 1'J D"fl ,fl)Dfl 1"l'
,V.fl'flV.fl'fl'WIN
)U)Dfl5wni'-rry5)JYfl5Jfl5'VpD
)TID1NTI'IDSWflflIO'N'I5)3fl'fl1Wflj'1Vfl5fl3fl5)3fl3ThDVfl:NV1).1'T1 V'TSflfl
,v5nw'n n5DSDn 5 on'5,nmn
Dtfl )T
,D'N5'DnrnwthrnpinnJt1W5)-)5,2026'Y'i'N5nnrn'n'P5JiotnwD'fl3fl
,D'Y1505)J3'J'D'N)5'fl'flW.flD553fl'fl%3D,2023)%plN1N13'DD'N)3
'rnwo n'Nn 'D N'fl
wn.0')3'3005Y)oW'o'rnwn55Db20%-Diw
.nn5nn5'nnnw5:)3D'NI5'3''50-100
rnn5 w' D'N15'3n
SwnflD
.55D n'1n 5n Dn'n1nvn "n 5' ,D'rflwnSwDr,"n5
D111ND,D))N)ON))DN51O'l'DWDN5,0'121))N5230/o-D,D'N15'11)n-ivn55pn
-,K3Nnr'w'inN,D'1'). Sw'TiNni-fl Th'w,iSD.20-30'N5',oDfl780/o-D
flNi'DnS'ID"n-iDno'rnw'i1335,i-rn'npw.'in5nvoto'rn3Non13D"ni35viii'r
.o'w wi5w n-in nNi o'w ö,rip npivnn o5w
,D"nnSwrn 35Y)2 rrn,n piw D'5rw73 D)'NV ,nSN o'5' o'i' "D owin D'in3
Jimlin.0)5Y3on,-irn'nnn592N,nm'lo"npivin3113531wn"wp5t'5o'tn)
ni1nn n,'n r5 .nSN
rn'w myno o'vin 1N1 ,) iw o'n'w
rfl'N'nnpY2,nnuflDV1Nrfl'SDSD-flpW331W')D5N'iiiS11515'unrn,o'i'onu
rwn"tn5Nfl2DW
,flumm pi5 n 5' ,nnmni nniyn rrirn i'n p'iSnNWN'2n5wp,nNflNS
.55
SNiw'fl'fl35D"iwNnD"T'fl)nD'j2132'D'N15'Dn'rnwflDWDfl3
1') nw flDfl fln
")flnw'v V'D
2026 ,'fl' 11
7176
T11D5
win 'i-n
fl)Dfl 5V) flD'I -rry 5i 3115fl5wp
fl1D11 311D5)nn'I D'N'5')Ofl 'fl3 TP1VJfl 5)) nDfl5T1 flWWT1
VID1 )T1311115 fl))fl
-iw,n n5D5Dn 5)fl On'S)) fl1l,i1
:1Dfl ID.1
,o'5',n rnw35 mpnn ri:v.'5n5,2026'' '5n n'nr 5)
,O'D'1505D
o'M53n 'Tn W 5SDD r'n %.)'DD,2023
pm W3
'D D'N1
'rnv n'n ' 'n n'wn .o''
o'rnwin 55Dm200/o-D ivno
3005))D
.flyfl5)3n n5'nr nw 5:0 o'N15' '' 50-100
5w n in
rrn5
.55D fl)'T)fl 5n Dn'11nDw3 "n 5' ,D'Tnw3n 5w on"n 5s
o'i5' ''
DDfl 1VND ,D")) 51 O'l'DWD N5,O'Di))N5230/o-D?D'5'11 'nivfl 55D Pn
IN=nrwVIM XWPYSSw iw rn -w'w
.20-30'5' ,D1fl3780/o-D ,5nn
Tfl' 1'Dn51 D"fllDfl O'lW)'D 15 ,1TflD)fl piva a5mit oriinx On)2D"fll a5mi i'i
.O')W VY)5V) )))DD 1DnNio'ww N5 ,rip flp'flfl DSI))
5v-,I
,0))n-,l5v-,Il35m
fl1))flPW)1oiSnw D)'w ,n5 mx5)n o'i' 'D D'fl3 o'ipn
,r'r o"npn n5nwn "wp3 5iv5
flD 'i'i '5 on,rnw nnm
niinn n"n
n5 .-,15N nnpn rn'w nw' o'n cn flD iw
np
,nm. n
-n rn'5D5D-rjn' rn'5 'n5 nSiSy u nyr ,D'p)) orn
'mu )TW n'v'5Dm nw
i'i5fl
V1)4.'115V)-122x,nxl IIX5
,flmimplv))5 fl))D 5)),flflWlT1)flflYi1 )V1))1'12 1'fl
.55
5ivi' n))-m5 o"iwn orrnnw-pn2lomi5'n )mvm nDw,nn n"
,D)
rntnw p5 3W)Dfl 1fl