From: tabnak.ir
Subject: نحوه محاسبه حقوق بازنشستگی تغییر می‌کند
Date: Thu, 28 May 2026 05:45:36 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--AD8C3D4B205A6F4D1CEAC1BCAB063033_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----AD8C3D4B205A6F4D1CEAC1BCAB063033_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----AD8C3D4B205A6F4D1CEAC1BCAB063033_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----AD8C3D4B205A6F4D1CEAC1BCAB063033_MULTIPART_MIXED--
