From: tabnak.ir
Subject: بخشنامه جدید بانک مرکزی برای حساب‌های مازاد
Date: Tue, 21 Apr 2026 10:52:50 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--4FAEAAAA9D19997D8BE47DFDBC35D7FB_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----4FAEAAAA9D19997D8BE47DFDBC35D7FB_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----4FAEAAAA9D19997D8BE47DFDBC35D7FB_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----4FAEAAAA9D19997D8BE47DFDBC35D7FB_MULTIPART_MIXED--