From: tabnak.ir
Subject: چند نکته درباره رای وحدت رویه دیوان عالی کشور راجع به نرخ سود مازاد بانک‌ها
Date: Sat, 11 Apr 2026 13:49:47 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--179F193E5E41EC0FE4286BC9CBE6890F_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----179F193E5E41EC0FE4286BC9CBE6890F_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----179F193E5E41EC0FE4286BC9CBE6890F_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----179F193E5E41EC0FE4286BC9CBE6890F_MULTIPART_MIXED--
