From: tabnak.ir
Subject: صکوک چیست و تفاوت آن با اوراق قرضه کدام است؟
Date: Sun, 19 Apr 2026 05:39:57 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--00499C7B25452D5E70E344CC77EA0905_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----00499C7B25452D5E70E344CC77EA0905_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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==

----00499C7B25452D5E70E344CC77EA0905_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----00499C7B25452D5E70E344CC77EA0905_MULTIPART_MIXED--