 ‫א‬‫א‬‫א‬
ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<퉉ö¹]
‫א‬‫א‬‫א‬‫א‬

١ J
١٤١
‫א‬
١٤١

١J 

 W،،‫א‬‫א‬،‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬ ‫א‬  ،‫א‬   ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K ‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬        ،‫א‬ ‫א‬‫א‬  
‫א‬  ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬   ‫א‬    ،  
‫א‬،‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
     ‫א‬  ‫א‬   ،‫א‬   
 K‫א‬‫א‬،‫א‬‫א‬

‫א‬  ?  ?  ? ١   ? ‫א‬ ‫א‬  
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬،‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬

  W    ‫א‬ ‫א‬ ‫א‬   ‫א‬
 K‫א‬

 ‫א‬‫א‬‫א‬‫א‬







١٤١

١J 

K ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬ K‫א‬‫א‬‫א‬‫א‬
،‫؟‬‫א‬‫א‬‫א‬،‫؟‬،‫א‬
‫א‬‫א‬‫א‬‫א‬K‫؟‬ 
E‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬K
 K‫א‬‫א‬E‫א‬F‫א‬‫א‬
‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬K
 ‫א‬‫א‬‫א‬ ،‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K
 ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
K ‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
 K‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬
 K‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

،‫א‬،‫א‬‫א‬W‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬
ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<퉉ö¹]
‫א‬‫א‬‫א‬‫א‬
١ J
 ‫א‬‫א‬
‫א‬‫א‬
١
-٤-
 ‫א‬‫א‬
‫א‬‫א‬
 ١٤١
 
 ١J 
 


 W‫א‬‫א‬
 W‫א‬
‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫• א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫• א‬

 W‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬
 ٪٩٠‫א‬‫א‬‫א‬

 W‫א‬‫א‬

W‫א‬‫א‬‫א‬‫א‬
 •
 •
‫א‬ •


 W‫א‬‫א‬
 


-١-
 ‫א‬‫א‬
‫א‬‫א‬
 ١٤١
 
 ١J 
 


‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬

  ‫א‬ ‫א‬  ‫א‬‫א‬       
‫א‬K‫א‬‫א‬‫א‬‫א‬
‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬ 
 KE١F‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬

‫א‬
‫إدارة‬
‫اﻟﻤﻨﺸﺄة‬
W‫א‬‫א‬‫א‬
‫א‬
 ‫א‬
‫א‬

 

‫א‬‫א‬‫א‬G
 
‫א‬
‫א‬
 
 K‫א‬‫א‬G
 K‫א‬G
‫א‬‫א‬‫א‬‫א‬G
‫א‬
‫א‬‫א‬‫א‬WE١F



-٢-
 ‫א‬‫א‬
‫א‬‫א‬
 ١٤١
 
 ١J 
 



١
‫א‬‫א‬

 W‫א‬‫א‬‫א‬
 K‫א‬ •
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬


 ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬،
‫א‬  ‫א‬ ‫א‬  ‫א‬  ‫א‬‫א‬ ‫א‬   W‫א‬ ‫א‬ •
‫א‬ ‫א‬   K‫א‬ ‫א‬ ‫א‬‫א‬‫א‬ ‫א‬   ‫א‬
K‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬،
‫א‬‫א‬K‫א‬‫א‬‫א‬ W‫• א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
‫א‬‫א‬ ‫א‬   ‫א‬ ‫א‬  ‫א‬ ‫א‬  W‫• א‬
K‫א‬‫א‬
  ‫א‬‫א‬ ‫א‬   ‫א‬ ‫א‬  ‫א‬  W‫• א‬
K‫א‬‫א‬‫א‬K
‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫• א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
K‫א‬
.‫هـ‬١٤١٠ ، ‫ وزارة اﻟﺘﺠﺎرة‬، ‫ ﻟﻤﺰﻳﺪ ﻣﻦ اﻟﻤﻌﻠﻮﻣﺎت ﻋﻦ أهﺪاف اﻟﻤﺤﺎﺳﺒﺔ ﻳﻤﻜﻦ اﻟﺮﺟﻮع إﻟﻰ أهﺪاف وﻣﻔﺎهﻴﻢ اﻟﻤﺤﺎﺳﺒﺔ وﻣﻌﻴﺎر اﻟﻌﺮض واﻹﻓﺼﺎح اﻟﻌﺎم‬١
-٣-
 ‫א‬‫א‬
‫א‬‫א‬
 ١٤١
 
 ١J 
 


‫א‬‫א‬‫א‬W‫• א‬
K،
 ‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬،‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬ ‫א‬KRelevance ‫• א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬   ‫א‬    ‫א‬   KClarity ‫• א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬
      ‫א‬  ‫א‬    KObjectivity ‫• א‬
‫א‬،‫א‬‫א‬
K‫א‬‫א‬
‫א‬   K‫א‬‫א‬    KAccuracy‫• א‬
K‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬KTimeliness ‫• א‬
‫א‬      ، ‫א‬‫א‬ ‫א‬      ‫א‬ 
K
‫א‬
 K  ‫א‬ ‫א‬    ‫א‬  ‫א‬ ‫א‬  
  ‫א‬ ‫א‬‫א‬‫א‬ ‫א‬  ‫א‬ ‫א‬ ‫א‬‫א‬     ‫א‬
 K‫א‬،‫א‬‫א‬
-٤-
 ‫א‬‫א‬
‫א‬‫א‬
 ١٤١
 
 ١J 
 


 Assumptions‫א‬‫א‬‫א‬
، ‫א‬ ‫א‬ ‫א‬   ‫א‬ ‫א‬  ‫א‬  ‫א‬‫א‬  
 W‫א‬
Economic Entity ‫א‬‫• א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬ ‫א‬     ‫א‬ ‫א‬    K 
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
 K‫א‬

•
‫א‬ K‫א‬‫א‬ ‫א‬‫א‬‫א‬
Going Concern‫א‬‫א‬
‫א‬‫א‬،E‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬
 K‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
•
   ‫א‬    ‫א‬ ‫א‬    ‫א‬‫א‬ ‫א‬ 
Periodicity ‫א‬‫א‬
، ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬
 K‫א‬‫א‬‫א‬

 Monetary Unit‫א‬‫• א‬
   ، ‫א‬ ‫א‬   ‫א‬    ‫א‬‫א‬ ‫א‬ 
‫א‬ ‫א‬ ‫א‬    ‫א‬‫א‬ ‫א‬   K‫א‬ ‫א‬  ‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬

 
-٥-
 ‫א‬‫א‬
‫א‬‫א‬
 ١٤١
 
 ١J 
 



 Accounting Principles ٢‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬ ،‫א‬‫א‬‫א‬‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬
 W‫א‬‫א‬K

 Historical Cost ‫א‬‫• א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬ ‫א‬ ٦٥٠{٠٠٠  ‫א‬K‫א‬ 
،‫א‬‫א‬ ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
Matching ‫• א‬
 ‫א‬ ‫א‬   ، ‫א‬‫א‬ ‫א‬  ‫א‬ ‫א‬ 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬ ‫א‬K‫א‬
 K‫א‬‫א‬‫א‬
Consistency‫• א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K
، ‫א‬ ‫א‬       ‫א‬ ‫א‬   
‫א‬‫א‬ ‫א‬K‫א‬‫א‬‫א‬‫א‬
.‫هـ‬١٤١٠ ، ‫ وزارة اﻟﺘﺠﺎرة‬، ‫ ﻟﻤﺰﻳﺪ ﻣﻦ اﻟﻤﻌﻠﻮﻣﺎت ﻋﻦ ﻣﺒﺎدئ اﻟﻤﺤﺎﺳﺒﺔ ﻳﻤﻜﻦ اﻟﺮﺟﻮع إﻟﻰ أهﺪاف وﻣﻔﺎهﻴﻢ اﻟﻤﺤﺎﺳﺒﺔ وﻣﻌﻴﺎر اﻟﻌﺮض واﻹﻓﺼﺎح اﻟﻌﺎم‬٢
-٦-
 ‫א‬‫א‬
‫א‬‫א‬
 ١٤١
 
 ١J 
 


،‫א‬‫א‬،‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
Accrual ‫• א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬،
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬
 K‫א‬‫א‬

 RevenueRecognition ‫א‬‫א‬‫א‬ •
‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
 K‫א‬ J ١
K J ٢
    ‫א‬ ‫א‬‫א‬   ‫א‬     ‫א‬ ‫א‬  ‫א‬

 K
 
-٧-
 ‫א‬‫א‬
‫א‬‫א‬
 ١٤١
 
 ١J 
 


•
‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬
Conservatism E‫א‬F‫א‬‫א‬
‫א‬‫א‬‫א‬ K‫א‬
 K‫א‬‫א‬

 Disclosure ‫• א‬
‫א‬K‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬،‫א‬‫א‬
   ،      ‫א‬  ‫א‬  ‫א‬ ‫א‬ 
 K‫א‬
 
 
-٨-
 ‫א‬‫א‬
‫א‬‫א‬
 ١٤١
 
 ١J 
 


 ‫א‬‫א‬‫א‬

•
‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
Assets E‫א‬‫א‬F‫א‬
 W،
Fixed Assets‫א‬‫א‬

J ١
‫א‬     ‫א‬ ‫א‬  ‫א‬  ‫א‬  ‫א‬ ‫א‬ 
 K‫א‬‫א‬‫א‬‫א‬،
 

Current Assets‫א‬‫א‬‫א‬
J ٢
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬

‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

Intangible Assets
‫א‬‫ א‬J ٣
‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
-٩-
 ‫א‬‫א‬
‫א‬‫א‬
 ١٤١
 
 ١J 
 


Liabilities ‫• א‬
‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W،
 Long-term Liabilities ‫א‬‫ א‬J ١
       ‫א‬  ‫א‬ ‫א‬  ‫א‬  ‫א‬‫א‬ 
 K‫א‬‫א‬


Short-term Liabilities ‫א‬‫א‬
J ٢
‫א‬ ‫א‬‫א‬  ‫א‬  ‫א‬  ‫א‬ ‫א‬  ‫א‬  ‫א‬‫א‬ 
K‫א‬‫א‬‫א‬

Owner's Equity
E‫א‬F‫א‬ J ٣
‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬

Balance Sheet
E‫א‬‫א‬F‫א‬‫א‬ J ٤
 ‫א‬ ‫א‬     K    ‫א‬ ‫א‬  
 K‫א‬

Income Statement
‫א‬ J ٥
 ‫א‬  ‫א‬‫א‬‫א‬       ‫א‬    
 K‫א‬‫א‬‫א‬
Revenues
‫א‬‫א‬‫ א‬J ٦
 K‫א‬‫א‬،‫א‬‫א‬‫א‬
 

- ١٠ -
 ‫א‬‫א‬
‫א‬‫א‬
 ١٤١
 
 ١J 
 


Expenses
‫ א‬J ٧
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬


Trial Balance‫א‬‫א‬‫א‬
J ٨
 ‫א‬ ‫א‬‫א‬‫א‬،‫א‬
K،‫א‬

Chart of Accounts‫א‬
J ٩

‫א‬،‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 










- ١١ -
 ‫א‬‫א‬
‫א‬‫א‬
 ١٤١
 
 ١J 
 


 E١F

 W‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
‫ א‬K١
 ‫ א‬K٢
 ‫ א‬K٣
‫ א‬K٤
 ‫ א‬K٥

 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF
K‫א‬‫א‬ EF
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF
K‫א‬‫א‬EF
K‫א‬‫א‬‫א‬‫א‬EF

 W‫א‬‫א‬
 W‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K١

 ‫א‬J ‫א‬‫א‬J ‫א‬‫א‬J ‫א‬J 

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٢
 W‫א‬‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬J ‫א‬J ‫א‬J ‫א‬‫א‬J 
- ١٢ -
 ‫א‬‫א‬
‫א‬‫א‬
 ١٤١
 
 ١J 
 


‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٣
 W‫א‬‫א‬


 ‫א‬‫א‬J ‫א‬J ‫א‬J ‫א‬J 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٤

‫א‬‫א‬‫א‬،‫א‬‫א‬
 W‫א‬‫א‬
 
 ‫א‬J ‫א‬J ‫א‬‫א‬‫א‬J ‫א‬J 

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٥
 W‫א‬‫א‬‫א‬‫א‬


‫א‬‫א‬J ‫א‬J ‫א‬‫א‬J ‫א‬‫א‬J 
- ١٣ -
‫ﺍﻟﻤﻤﻠﻜـــﺔ ﺍﻟﻌﺭﺒﻴــــﺔ ﺍﻟﺴــــﻌﻭﺩﻴﺔ‬
ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<퉉ö¹]
‫א‬‫א‬‫א‬‫א‬
١ J
 ‫א‬‫א‬
‫א‬‫א‬
٢
 ‫א‬‫א‬
‫א‬‫א‬
 ١٤١
 
 ١J 
 

 W‫א‬‫א‬
 W‫א‬
‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫• א‬
‫א‬‫א‬‫• א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ •

 W‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬
 ٪٩٥‫א‬‫א‬‫א‬

 ١٤W‫א‬‫א‬

W‫א‬‫א‬‫א‬‫א‬
 •
 •
‫א‬‫א‬‫א‬ •
‫א‬ •

 W‫א‬‫א‬
 ‫א‬‫א‬‫א‬


- ١٤ -
 ‫א‬‫א‬
‫א‬‫א‬
 ١٤١
 
 ١J 
 


Theory of Double Entry
‫א‬‫א‬
، ‫א‬

K‫א‬،‫א‬ ‫א‬‫א‬‫א‬K
‫א‬‫א‬‫א‬ ١٠٠٠‫א‬
E‫א‬F ‫א‬‫א‬EF‫א‬K‫א‬‫א‬
 KE٢F


‫א‬‫א‬








‫ﻣﺪﻳﻦ‬
‫א‬

 ‫א‬‫א‬WE٢F
 ،  ‫א‬ ‫א‬ ‫א‬‫א‬   ‫א‬    ‫א‬ 

 ‫א‬    ، E‫א‬F ‫א‬ EF ‫א‬   ‫א‬ ‫א‬  
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
 K‫א‬‫א‬K‫א‬‫א‬‫א‬ ‫א‬

 WE١F
 K‫א‬٥٠{٠٠٠‫א‬‫א‬
- ١٥ -
 ‫א‬‫א‬
‫א‬‫א‬
 ١٤١
 
 ١J 
 

 W‫א‬‫א‬‫א‬

 
 E٣‫א‬‫א‬FW‫א‬
 K٥٠{٠٠٠،‫א‬‫א‬‫א‬
 K٥٠{٠٠٠‫א‬،‫א‬‫א‬‫א‬

‫א‬






‫א‬
‫א‬



‫א‬



 ‫א‬‫א‬WE٣F

- ١٦ -
 ‫א‬‫א‬
‫א‬‫א‬
 ١٤١
 
 ١J 
 

 W2
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬


 WE٢F
 K‫א‬‫א‬E‫א‬F‫א‬٤٠{٠٠٠‫א‬‫א‬

E٤‫א‬‫א‬FW‫א‬
 K٤٠{٠٠٠،‫א‬‫א‬‫א‬
 K٤٠{٠٠٠‫א‬،‫א‬‫א‬‫א‬



‫א‬


‫א‬
‫א‬
‫א‬







 
 ‫א‬‫א‬WE٤F


- ١٧ -
 ‫א‬‫א‬
‫א‬‫א‬
 ١٤١
 
 ١J 
 


 W2
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
 K‫א‬

 WE٣F
 K‫א‬‫א‬‫א‬٢٥{٠٠٠‫א‬‫א‬

E٥‫א‬‫א‬FW‫א‬
 K٢٥{٠٠٠،‫א‬‫א‬‫א‬
 K٢٥{٠٠٠‫א‬،‫א‬‫א‬‫א‬

‫א‬


‫א‬
‫א‬
‫א‬

 ‫א‬‫א‬WE٥F







    ‫א‬ ‫א‬ ‫א‬‫א‬         
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬،
 K‫א‬‫א‬‫א‬‫א‬
- ١٨ -
 ‫א‬‫א‬
‫א‬‫א‬

 ١٤١
 
 ١J 
 

 W‫א‬‫א‬‫א‬‫א‬
 E‫א‬‫א‬F‫א‬‫א‬
 E‫א‬‫א‬F‫א‬‫א‬‫א‬
 
 W‫א‬‫א‬‫א‬‫א‬

 E‫א‬‫א‬FL
 E‫א‬‫א‬FL‫א‬

 W‫א‬‫א‬

 E‫א‬‫א‬FL
 E‫א‬‫א‬FL


 W2
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬


 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

WE١F
 K‫א‬٥٠{٠٠٠‫א‬‫א‬

- ١٩ -
 ‫א‬‫א‬
‫א‬‫א‬
 ١٤١
 
 ١J 
 

 W‫א‬
 K،‫א‬‫א‬‫א‬
 K‫א‬،‫א‬‫א‬‫א‬

 W‫א‬
 ‫א‬L٥٠{٠٠٠
 ‫א‬L٥٠{٠٠٠٠

WE٢F
 K‫א‬‫א‬E‫א‬F‫א‬٤٠{٠٠٠‫א‬‫א‬
 
 W‫א‬
 K،‫א‬‫א‬‫א‬
 K‫א‬،‫א‬‫א‬‫א‬

 W‫א‬
 ‫א‬L ٤٠{٠٠٠
 ‫א‬L٤٠{٠٠٠


WE٣F
 K‫א‬‫א‬‫א‬٢٥{٠٠٠‫א‬‫א‬

 W‫א‬
 K،‫א‬‫א‬‫א‬
 K‫א‬،‫א‬‫א‬‫א‬

- ٢٠ -
 ‫א‬‫א‬
‫א‬‫א‬
 ١٤١
 
 ١J 
 

 W‫א‬
 ‫א‬L٢٥{٠٠٠
 ‫א‬L٢٥{٠٠٠


‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
 W‫א‬
٣٥٠{٠٠٠١٤٢٣L٦L١ ‫א‬‫א‬ K١

 K‫א‬‫א‬
٢٠{٠٠٠‫א‬‫א‬‫א‬١٤٢٣L٦L٥‫א‬ K٢
K
‫א‬  ‫א‬  ‫א‬  ١٥٠٠٠    ١٤٢٣L٦L١٥  K٣
K‫א‬
K٩٠٠٠١٤٢٣L٦L٢٠‫א‬ K٤
٣٠{٠٠٠  ‫א‬   ‫א‬ ١٤٢٣L٦L٢٥    ‫א‬  K٥
K‫א‬‫א‬
K١٢٠{٠٠٠‫א‬‫א‬‫א‬١٤٢٣L٧L١‫א‬ K٦
٧٠{٠٠٠‫א‬‫א‬١٤٢٣L٧L١٠‫א‬ K٧
K‫א‬‫א‬
K١٥٠٠‫א‬‫א‬‫א‬١٤٢٣L٧L١٥ K٨
 ٤٥{٠٠٠‫א‬‫א‬١٤٢٣L٧L٢٠‫א‬ K٩
K‫א‬
‫א‬ ‫א‬‫א‬‫א‬‫א‬١٤٢٣L٧L٢٨ ‫א‬ K١٠
K‫א‬‫א‬
١٤٢٣L٧L٣٠٢٥{٠٠٠‫א‬‫א‬ K١١
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
- ٢١ -
 ‫א‬‫א‬
‫א‬‫א‬
 ١٤١
 
 ١J 
 


 W‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬
 W‫א‬

 W‫א‬
 K،‫א‬‫א‬‫א‬
 K‫א‬،‫א‬‫א‬‫א‬
 W‫א‬
 ‫א‬L٣٥٠{٠٠٠
 ‫א‬L٣٥٠{٠٠٠

 W2
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬، ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ 
 K


 W‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬
 W‫א‬

 W‫א‬
 K،‫א‬‫א‬‫א‬
 K‫א‬،‫א‬‫א‬‫א‬
- ٢٢ -
 ‫א‬‫א‬
‫א‬‫א‬
 ١٤١
 
 ١J 
 

 W‫א‬
 ‫א‬L٢٠{٠٠٠
 ‫א‬L٢٠{٠٠٠

 W2
‫א‬‫א‬‫א‬‫א‬G
 K
 ‫א‬‫א‬E‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬G
 K‫א‬‫א‬E‫א‬F‫א‬،‫א‬

 W‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
W‫א‬

 W‫א‬
 K،‫א‬‫א‬‫א‬
 K‫א‬،‫א‬‫א‬‫א‬

 W‫א‬
 ‫א‬L١٥{٠٠٠
 ‫א‬L١٥{٠٠٠
 

- ٢٣ -
 ‫א‬‫א‬
‫א‬‫א‬
 ١٤١
 
 ١J 
 

 W‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
W‫א‬

 W‫א‬
 K،‫א‬‫א‬‫א‬
 K‫א‬،‫א‬‫א‬‫א‬

 W‫א‬
 ‫א‬L٩{٠٠٠
 ‫א‬L٩{٠٠٠


 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
W‫א‬‫א‬،،

 W‫א‬
 K،‫א‬‫א‬‫א‬
 K‫א‬،‫א‬‫א‬‫א‬‫א‬

 W‫א‬
 ‫א‬L٣٠{٠٠٠
 ‫א‬‫א‬L٣٠{٠٠٠
- ٢٤ -
 ‫א‬‫א‬
‫א‬‫א‬
 ١٤١
 
 ١J 
 

 W2
E‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬EF‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ٣٠{٠٠٠ ‫א‬‫א‬ ‫א‬،
 K‫א‬‫א‬

 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
W‫א‬‫א‬،‫א‬

 W‫א‬
 K،‫א‬‫א‬‫א‬‫א‬
 K‫א‬،‫א‬‫א‬‫א‬

 W‫א‬
 ‫א‬‫א‬L١٢٠{٠٠٠
 ‫א‬L١٢٠{٠٠٠
W‫א‬‫א‬
،٧٠{٠٠٠ ‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬K ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬
- ٢٥ -
 ‫א‬‫א‬
‫א‬‫א‬
 ١٤١
 
 ١J 
 

 W‫א‬
 K،‫א‬‫א‬‫א‬
 K‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬
 ‫א‬L٧٠{٠٠٠
 ‫א‬‫א‬‫א‬L٧٠{٠٠٠

 W2
 ‫א‬‫א‬‫א‬‫א‬‫א‬G
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 E‫א‬‫א‬F‫א‬‫א‬‫א‬G
 ‫א‬‫א‬‫א‬‫א‬،E‫א‬F‫א‬‫א‬
 K‫א‬‫א‬‫א‬E‫א‬F‫א‬
 

W‫א‬‫א‬
 W‫א‬‫א‬،‫א‬‫א‬‫א‬
 W‫א‬
 K،‫א‬‫א‬
 K‫א‬،‫א‬‫א‬‫א‬


 W‫א‬
 L١٥٠٠
 ‫א‬L١٥٠٠
- ٢٦ -
 ‫א‬‫א‬
‫א‬‫א‬
 ١٤١
 
 ١J 
 

 W2
‫א‬،‫א‬‫א‬
،
 ،،‫א‬
 K،،


W‫א‬‫א‬
،٤٥{٠٠٠‫א‬‫א‬‫א‬
، ‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬،‫א‬‫א‬
 W‫א‬
 K،‫א‬‫א‬‫א‬‫א‬
 K‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬
 ‫א‬‫א‬L٤٥{٠٠٠
 ‫א‬‫א‬‫א‬L٤٥{٠٠٠

 W2
 E‫א‬‫א‬F‫א‬‫א‬‫א‬G
 ،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
 K‫א‬E‫א‬F‫א‬‫א‬
 ‫א‬،‫א‬‫א‬‫א‬‫א‬G
،‫א‬‫א‬ ‫א‬، ‫א‬‫א‬‫א‬ ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬
- ٢٧ -
 ‫א‬‫א‬
‫א‬‫א‬
 ١٤١
 
 ١J 
 

W‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬،‫א‬‫א‬‫א‬
 W‫א‬
 K،‫א‬‫א‬‫א‬‫א‬
 K‫א‬،‫א‬‫א‬‫א‬

 W‫א‬
 ‫א‬‫א‬L٣٠{٠٠٠
 ‫א‬L٣٠{٠٠٠

W‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬
 W‫א‬
 W‫א‬
 K،‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬،‫א‬‫א‬‫א‬
 W‫א‬
 ‫א‬L٢٥{٠٠٠
 ‫א‬L٢٥{٠٠٠ 
 W2
‫א‬،‫א‬‫א‬‫א‬‫א‬
 W،‫א‬‫א‬‫א‬‫א‬

- ٢٨ -
 ‫א‬‫א‬
‫א‬‫א‬
 ١٤١
 
 ١J 
 


 K٨٠{٠٠٠١٨٠{٠٠٠‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
 W‫א‬‫א‬،
 W‫א‬
 K،‫א‬‫א‬‫א‬
 K‫א‬،‫א‬‫א‬‫א‬

 W‫א‬
 ‫א‬L١٨٠{٠٠٠
  
‫א‬L٨٠{٠٠٠
 L١٠٠{٠٠٠

 W2
،‫א‬،‫א‬،‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬E‫א‬F‫א‬‫א‬E‫א‬‫א‬‫א‬
‫א‬K‫א‬ ‫א‬‫א‬‫א‬،
 K‫א‬‫א‬‫א‬
- ٢٩ -
 ‫א‬‫א‬
‫א‬‫א‬
 ١٤١
 
 ١J 
 

 ‫א‬‫א‬

 W‫א‬‫א‬
W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫ א‬K١


K‫א‬،‫א‬،‫א‬،‫א‬‫א‬،‫א‬‫א‬،‫א‬،‫א‬K‫• א‬
 K‫א‬‫א‬،‫א‬K‫• א‬
 K‫א‬،‫א‬K‫א‬ •
W‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫ א‬K٢

K‫א‬،‫א‬،‫א‬‫א‬،‫א‬K‫• א‬
 K‫א‬‫א‬،‫א‬K‫א‬‫א‬‫• א‬
 W
2
‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬

    ‫א‬‫א‬ ‫א‬   ‫א‬ ‫א‬‫א‬    

 ، ‫א‬ ‫א‬     ‫א‬ ‫א‬ ‫א‬   ، ‫א‬ ‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬




- ٣٠ -
 ‫א‬‫א‬
‫א‬‫א‬
 ١٤١
 
 ١J 
 

 ‫א‬‫א‬
K‫א‬‫א‬‫א‬

 W‫א‬‫א‬

 ٤٥٠{٠٠٠
 ١٢٠{٠٠٠
 ١{٤٣٠{٠٠٠
 
K‫א‬‫א‬‫א‬K ٢{٠٠٠{٠٠٠ 
K‫א‬،‫א‬‫א‬،‫א‬‫א‬‫א‬
،E‫א‬‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬

 ‫א‬‫א‬Z‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬،‫א‬

 E‫א‬‫א‬‫א‬H‫א‬‫א‬F‫א‬‫א‬Z‫א‬‫א‬‫א‬‫א‬

- ٣١ -
 ‫א‬‫א‬
‫א‬‫א‬
 ١٤١
 
 ١J 
 

 ‫א‬‫א‬F    ‫א‬   ‫א‬‫א‬  ‫א‬  ‫א‬ 
 W‫א‬‫א‬‫א‬‫א‬،E‫א‬‫א‬‫א‬F‫א‬E

 ‫א‬H‫א‬Z‫א‬‫א‬‫א‬‫א‬

 W2
‫א‬ ‫א‬‫א‬    ‫א‬    ‫א‬   ‫א‬  
‫א‬    ، ‫א‬    E F      
 W‫א‬
 W
 ‫א‬–‫א‬H‫א‬Z‫א‬
 W
 ‫א‬–‫א‬–‫א‬Z‫א‬


‫א‬K‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬K‫א‬ ١{٥٠٠{٠٠٠
‫א‬‫א‬،E‫א‬‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 ‫א‬H‫א‬Z‫א‬


- ٣٢ -
 ‫א‬‫א‬
‫א‬‫א‬
 ١٤١
 
 ١J 
 

 W‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬H‫א‬Z‫א‬










 W‫א‬‫א‬‫א‬‫א‬
١٤٢٣L١L١‫א‬‫א‬

 K‫א‬‫א‬٢٥٠{٠٠٠
 W‫א‬‫א‬‫א‬

 ‫א‬H‫א‬Z‫א‬
 W‫א‬

 ‫א‬ ٢٥٠{٠٠٠
  ٢٥٠{٠٠٠



٢٥٠{٠٠٠
٢٥٠{٠٠٠


 K‫א‬‫א‬‫א‬‫א‬‫א‬
 
- ٣٣ -
 ‫א‬‫א‬
‫א‬‫א‬
 ١٤١
 
 ١J 
 

 K‫א‬٥٠{٠٠٠‫א‬١٤٢٣L١L٥

 W‫א‬‫א‬‫א‬

 ‫א‬H‫א‬Z‫א‬
 W‫א‬

 ‫א‬ ٢٥٠{٠٠٠
  ٢٠٠{٠٠٠
 
٥٠{٠٠٠


٢٥٠{٠٠٠
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‫א‬‫א‬‫א‬‫א‬‫א‬

 K‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬
 
 K١٠{٠٠٠‫א‬١٤٢٣L١L٦

 W‫א‬‫א‬‫א‬
 ‫א‬H‫א‬Z‫א‬
 W‫א‬

 ‫א‬ ٢٥٠{٠٠٠
 W
 E‫א‬F

١٠{٠٠٠
٢٦٠{٠٠٠
  ٢٠٠{٠٠٠
 
٥٠{٠٠٠
 
١٠{٠٠٠

٢٦٠{٠٠٠
 

- ٣٤ -
 ‫א‬‫א‬
‫א‬‫א‬
 ١٤١
 
 ١J 
 

‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
 W2
‫א‬E
 ‫א‬‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬‫א‬H‫א‬H‫א‬Z‫א‬H‫א‬

 K٣٠٠٠‫א‬‫א‬‫א‬١٤٢٣L١L١٠
 
 W‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬H‫א‬H‫א‬Z‫א‬H‫א‬
 W‫א‬

 W

 ‫א‬ ٢٥٠{٠٠٠
 E‫א‬F
  ١٩٧{٠٠٠
 
٥٠{٠٠٠
 
١٠{٠٠٠
١٠{٠٠٠
   ٣٠٠٠
٢٦٠{٠٠٠
٢٦٠{٠٠٠
 

‫א‬FE
 F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬EF‫א‬E‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬٢٠٠٠‫א‬‫א‬١٤٢٣L١L١٢
 W‫א‬‫א‬‫א‬
- ٣٥ -
 ‫א‬‫א‬
‫א‬‫א‬
 ١٤١
 
 ١J 
 

 ‫א‬‫א‬‫א‬H‫א‬H‫א‬Z‫א‬H‫א‬
 W‫א‬

 W

 ‫א‬ ٢٥٠{٠٠٠
 E‫א‬F
١٠{٠٠٠
  ١٩٧{٠٠٠
 
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 
١٠{٠٠٠
   ٣٠٠٠
 ‫א‬‫א‬  ٢٠٠٠
  ٢٠٠٠
٢٦٢{٠٠٠
٢٦٢{٠٠٠
 
‫א‬‫א‬EF‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬،‫א‬E ‫א‬‫א‬F
 K‫א‬‫א‬‫א‬

 K‫א‬٨٠٠٠‫א‬‫א‬١٤٢٣L١L١٥
 W‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬H‫א‬H‫א‬Z‫א‬H‫א‬
 W‫א‬

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 ‫א‬
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   ٥٠{٠٠٠
 ‫א‬‫א‬
 ٨٠٠٠
 W  ١٠{٠٠٠
   ١٠{٠٠٠
 
 ٣٠٠٠
 E‫א‬F
 ٢٠٠٠
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 ٢٠٠٠
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 
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 ‫א‬‫א‬
‫א‬‫א‬
 ١٤١
 
 ١J 
 

EF‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬E ‫א‬‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬


 ‫א‬HE‫א‬J ‫א‬‫א‬‫א‬HF‫א‬Z‫א‬
 W‫א‬

  ٢٠٥{٠٠٠
 ‫א‬ ٢٥٠{٠٠٠
 
٥٠{٠٠٠
 ‫א‬‫א‬H  ٨٠٠٠
 
١٠{٠٠٠
 J
 ٥٠٠٠

٢٥٣{٠٠٠
 W
 E‫א‬F



١٠{٠٠٠
 ‫א‬‫א‬  ٢٠٠٠
٢٦٥{٠٠٠
٢٦٥{٠٠٠


- ٣٧ -
 ‫א‬‫א‬
‫א‬‫א‬
 ١٤١
 
 ١J 
 


 W2
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬K
 ‫א‬‫א‬
K  ‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬،‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬


 W‫א‬‫א‬
 K‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬ •
K
K‫א‬‫א‬‫א‬ •
 ‫א‬ ‫א‬ ‫א‬ •
K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ •
K‫א‬
‫א‬ ‫א‬
 ‫א‬‫א‬‫א‬‫א‬ •
K‫א‬

 W‫א‬
‫א‬    ‫א‬ ، ‫א‬ ‫א‬ ‫א‬ ‫א‬  ‫א‬ ‫א‬  •
 K
  ‫א‬ ، ‫א‬‫א‬ ‫א‬ ‫א‬ ‫א‬  ‫א‬‫א‬‫א‬ ‫א‬  ‫א‬  •
K‫א‬‫א‬
- ٣٨ -
 ‫א‬‫א‬
‫א‬‫א‬
 ١٤١
 
 ١J 
 

‫א‬‫א‬‫א‬،EF‫א‬‫א‬‫א‬‫• א‬
‫א‬  K‫א‬    ٥٠٠{٠٠٠     ‫א‬   K‫א‬
W
 ‫א‬L٥٠٠{٠٠٠
 ‫א‬L٥٠٠{٠٠٠


F‫א‬،E‫א‬F‫א‬‫א‬‫א‬
 K‫א‬E‫א‬
- ٣٩ -
 ‫א‬‫א‬
‫א‬‫א‬
 ١٤١
 
 ١J 
 

 E٢F

 W‫א‬‫א‬

 W‫א‬‫א‬ExF‫א‬‫א‬E√F
‫א‬‫א‬‫א‬EF K١
 K‫א‬

 K‫א‬‫א‬‫א‬‫א‬‫א‬EF K٢

 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K٣

‫א‬‫א‬‫א‬EF K٤
 K‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬،EF‫א‬‫א‬‫א‬‫א‬EF K٥
 K‫א‬‫א‬‫א‬









- ٤٠ -
 ‫א‬‫א‬
‫א‬‫א‬
 ١٤١
 
 ١J 
 

 W‫א‬‫א‬
 W‫א‬
 W‫א‬٣٥٠٠٠‫א‬٨٥٠٠٠‫א‬‫א‬ J ١
 K‫א‬J K٨٥٠٠٠J K٥٠٠٠٠J K١٢٠{٠٠٠J 
 W‫א‬‫א‬‫א‬‫א‬ J ٢

K‫א‬J K‫א‬‫א‬ J 
 K‫א‬‫א‬J K‫א‬J 
 

٤٧٠{٠٠٠‫א‬٣٧٥{٠٠٠‫א‬‫א‬‫א‬‫א‬‫א‬ J ٣
 W‫א‬
 K٣٧٥{٠٠٠J K٩٥{٠٠٠J K٨٤٥{٠٠٠J K٤٧٠{٠٠٠J 
،‫א‬٢٤٥{٠٠٠‫א‬‫א‬ J ٤
 W‫א‬
 K٤٩٠{٠٠٠J K٢٤٥{٠٠٠J K٩٨٠{٠٠٠J K٧٣٥{٠٠٠J 

١٢٠{٠٠٠‫א‬‫א‬ J ٥
W‫א‬‫א‬‫א‬K‫א‬٨٠{٠٠٠
K‫א‬J K‫א‬J 
KJ K‫א‬J 
- ٤١ -
 ‫א‬‫א‬‫א‬
ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<퉉ö¹]
‫א‬‫א‬‫א‬‫א‬
١ J
 ‫א‬‫א‬
‫א‬‫א‬
٣
 ‫א‬‫א‬
 ١٤١
 
 ‫א‬‫א‬
 ١J 
 

 W‫א‬‫א‬
 W‫א‬
‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫א‬ •
‫א‬‫א‬ •
‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫א‬ •

 W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬،‫א‬،‫א‬‫א‬،‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬
 ٪٩٥‫א‬‫א‬‫א‬

 ١٦W‫א‬‫א‬

W‫א‬‫א‬‫א‬‫א‬
 •
 •
‫א‬‫א‬‫א‬ •
‫א‬ •

 W‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬

- ٤٢ -
 ‫א‬‫א‬
 ١٤١
 
 ‫א‬‫א‬
 ١J 
 

 ‫א‬ J   ‫א‬ ‫א‬ ‫א‬‫א‬   ‫א‬ ‫א‬ ‫א‬ ‫א‬ 
،‫א‬‫א‬‫א‬  J 
 KE٦F‫א‬
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‫א‬‫א‬
‫א‬‫א‬
‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬WE٦F
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

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


- ٤٣ -
 ‫א‬‫א‬
 ١٤١
 
 ‫א‬‫א‬
 ١J 
 
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 ‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
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 ‫א‬ ‫א‬ ‫א‬ ‫א‬  ‫א‬ K ‫א‬ ‫א‬ ‫א‬  K١
 ‫א‬ ‫א‬ E F  ‫א‬ ‫א‬ ‫א‬    
 K‫א‬
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‫א‬E‫א‬‫א‬‫א‬F‫א‬‫א‬ K٢
  K  ‫א‬  ‫א‬   ،  ‫א‬   
‫א‬ ‫א‬‫א‬    ‫א‬       
‫א‬  ، ‫א‬‫א‬ ‫א‬ ‫א‬ ‫א‬  ‫א‬‫א‬
K
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬

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 ‫א‬‫א‬
 ١٤١
 
 ‫א‬‫א‬
 ١J 
 
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General Journal‫א‬‫א‬
 ‫א‬    ‫א‬ ‫א‬ ‫א‬  ‫א‬ ‫א‬  
 K‫א‬E٧F‫א‬،‫א‬‫א‬‫א‬
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 ‫א‬
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

‫א‬
‫א‬
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
 
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

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‫א‬

 K‫א‬WE٧F
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 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬ •
K‫א‬، EF •
K‫א‬ •
K‫א‬‫א‬ •

 W2
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 KE‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
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 ‫א‬‫א‬
 ١٤١
 
 ‫א‬‫א‬
 ١J 
 
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‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K٣‫א‬‫א‬‫א‬‫א‬


 ‫א‬

١٤٢٣L٦L١
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
‫א‬

‫א‬
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 
‫א‬L
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١٤٢٣L٦L١٥
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‫א‬L
 ‫א‬L
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‫א‬L
‫א‬‫א‬L
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 ‫א‬‫א‬‫א‬L
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‫א‬‫א‬



‫א‬L ١٢٠{٠٠٠

١٤٢٣L٧L١٠
١٥{٠٠٠
‫א‬‫א‬L


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

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٢٠{٠٠٠

 ‫א‬



 ‫א‬
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
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‫א‬L  ٩{٠٠٠
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١٤٢٣L٧L١
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‫א‬L
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
 ‫א‬
‫א‬‫א‬

١٤٢٣L٦L٢٠
 ‫א‬L


 





٣٥٠{٠٠٠

 ‫א‬‫א‬
٢

 ‫א‬L ٣٥٠{٠٠٠


 ‫א‬
‫א‬L

١٤٢٣L٦L٥


٧٠{٠٠٠

٧٠{٠٠٠

K‫א‬‫א‬،?W‫א‬?،‫א‬‫א‬K?‫א‬‫א‬?،‫א‬‫א‬‫א‬‫א‬‫א‬٣
- ٤٦ -
 K‫א‬‫א‬?‫א‬‫א‬?،
 ‫א‬‫א‬
 ١٤١
 
 ‫א‬‫א‬
 ١J 
 




١٤٢٣L٧L١٥


١٥٠٠
L  ١٥٠٠
‫א‬L
٨




 ‫א‬‫א‬‫א‬



١٤٢٣L٧L٢٠
٩

‫א‬‫א‬L
٤٥{٠٠٠
‫א‬‫א‬‫א‬L

٤٥{٠٠٠


 ‫א‬

١٤٢٣L٧L٢٨

‫א‬‫א‬L
 ١٠

 ‫א‬L
 ‫א‬‫א‬


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
١٤٢٣L٧L٣٠
٣٠{٠٠٠
٣٠{٠٠٠
‫א‬  ‫א‬ ‫א‬




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 ‫א‬‫א‬

 ١١


 ‫א‬L
 ‫א‬L
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 ‫א‬

،‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬،‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 

 Ledger‫א‬‫א‬
E‫א‬‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬ K‫א‬
- ٤٧ -
 ‫א‬‫א‬
 ١٤١
 
 ‫א‬‫א‬
 ١J 
 

‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬E٨F‫א‬K‫א‬‫א‬،EF
 K‫א‬



‫א‬
‫رﻗﻢ ﻗﻴﺪ اﻟﺘﺎرﻳﺦ‬
‫اﻟﻴﻮﻣﻴﺔ‬


‫ﺑﻴــــــــــــﺎن‬

‫اﻟﻤﺒﻠﻎ‬
‫رﻗﻢ ﻗﻴﺪ اﻟﺘﺎرﻳﺦ‬
‫اﻟﻴﻮﻣﻴﺔ‬


‫ﺑﻴـــــــــــــــﺎن‬


‫اﻟﻤﺒﻠﻎ‬




‫א‬WE٨F

 W2
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬



‫א‬‫א‬ ‫א‬‫א‬‫א‬ ‫א‬

 W
 K‫א‬‫א‬‫א‬‫א‬ J ١
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٢
 ‫א‬L٥٠٠٠
 ‫א‬L٥٠٠٠
- ٤٨ -
W‫א‬
 ‫א‬‫א‬
 ١٤١
 
 ‫א‬‫א‬
 ١J 
 

 K‫א‬‫א‬‫א‬‫א‬‫א‬٥٠٠٠

 KE‫א‬LF‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٣
K‫א‬‫א‬‫א‬ J ٤
K‫א‬‫א‬E‫א‬‫א‬F‫א‬ J ٥
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٦
 K٤‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬L
‫اﻟﺘﺎرﻳﺦ‬
‫رﻗﻢ ﻗﻴﺪ‬
‫اﻟﻴﻮﻣﻴﺔ‬
١٤٢٣L٦L٥
 ٢
١٤٢٣L٦L٢٠
 ٤
١٤٢٣L٦L١٥
١٤٢٣L٧L١
 ٣
‫ﺑﻴــــــــــــﺎن‬
‫اﻟﻤﺒﻠﻎ‬
‫اﻟﺘﺎرﻳﺦ‬
‫ اﻹﻳﺠﺎر‬/‫ﻣﻦ ﺣـ‬
 ‫א‬L
٢٠{٠٠٠
١٤٢٣L٦L١
‫ﺑﻴـــــــــــــــﺎن رﻗﻢ ﻗﻴﺪ‬
‫اﻟﻴﻮﻣﻴﺔ‬
 ١
١٥{٠٠٠ ١٤٢٣L٧L١٠
٩{٠٠٠

 ٧
 ‫א‬L
‫ اﻟﻤﻌﺪات‬/‫ ﻣﻦ ﺣـ‬١٢٠{٠٠٠
‫ ﺷﺮآﺔ‬/‫ ﻣﻦ ﺣـ‬ ٣٠{٠٠٠
‫اﻟﺘﻘﻮى ﻟﻠﺴﻴﺎرات‬
 ٦
١٤٢٣L٧L٢٨  ١٠
‫اﻟﻤﺒﻠﻎ‬
 L  ٣٥٠{٠٠٠
 ‫ א‬٧٠٫٠٠٠
L


‫א‬‫א‬‫א‬

‫ رواﺗﺐ وأﺟﻮر‬/‫ ﻣﻦ ﺣـ‬ ٢٥{٠٠٠
 ١٤٢٣L٧L٣٠  ١١




 ‫א‬‫א‬L
‫اﻟﺘﺎرﻳﺦ‬
١٤٢٣L٦L١


‫رﻗﻢ ﻗﻴﺪ‬
‫اﻟﻴﻮﻣﻴﺔ‬
 ١
‫ﺑﻴــــــــــــﺎن‬

‫اﻟﻤﺒﻠﻎ‬
‫رﻗﻢ ﻗﻴﺪ اﻟﺘﺎرﻳﺦ‬
‫اﻟﻴﻮﻣﻴﺔ‬
‫א‬L ٣٥٠{٠٠٠



‫ﺑﻴـــــــــــــــﺎن‬

‫اﻟﻤﺒﻠﻎ‬




K‫א‬‫א‬،?W‫א‬?،‫א‬‫א‬K?‫א‬‫א‬?،‫א‬‫א‬‫א‬‫א‬‫א‬ ٤
- ٤٩ -
 K‫א‬‫א‬?‫א‬‫א‬?،
 ‫א‬‫א‬
 ١٤١
 
 ‫א‬‫א‬
 ١J 
 


 ‫א‬‫א‬L
‫رﻗﻢ ﻗﻴﺪ اﻟﺘﺎرﻳﺦ‬
‫اﻟﻴﻮﻣﻴﺔ‬



‫ﺑﻴــــــــــــﺎن‬

‫اﻟﻤﺒﻠﻎ‬
‫اﻟﺘﺎرﻳﺦ‬
‫رﻗﻢ ﻗﻴﺪ‬
‫اﻟﻴﻮﻣﻴﺔ‬

١٤٢٣L٦L٥
 ٢

‫ﺑﻴـــــــــــــــﺎن‬

‫اﻟﻤﺒﻠﻎ‬
‫א‬L ٢٠{٠٠٠






 ‫א‬‫א‬L
‫اﻟﺘﺎرﻳﺦ‬
‫رﻗﻢ ﻗﻴﺪ‬
‫اﻟﻴﻮﻣﻴﺔ‬
‫ﺑﻴــــــــــــﺎن‬
 ٨ ‫ ﻣﺼﺎرﻳﻒ‬/‫ﻣﻦ ﺣـ‬
‫آﻬﺮﺑﺎء‬
١٤٢٣L٧L١٥

‫اﻟﻤﺒﻠﻎ‬
١٥٠٠



‫اﻟﺘﺎرﻳﺦ‬
١٤٢٣L٦L١٥
‫رﻗﻢ ﻗﻴﺪ‬
‫اﻟﻴﻮﻣﻴﺔ‬
‫ﺑﻴـــــــــــــــﺎن‬

 ٣

‫اﻟﻤﺒﻠﻎ‬
‫א‬L ١٥٫٠٠٠






 ‫א‬‫א‬L
‫رﻗﻢ ﻗﻴﺪ اﻟﺘﺎرﻳﺦ‬
‫اﻟﻴﻮﻣﻴﺔ‬



‫ﺑﻴــــــــــــﺎن‬

‫اﻟﻤﺒﻠﻎ‬
‫اﻟﺘﺎرﻳﺦ‬

١٤٢٣L٦L٢٠



- ٥٠ -
‫رﻗﻢ ﻗﻴﺪ‬
‫اﻟﻴﻮﻣﻴﺔ‬
 ٤
‫ﺑﻴـــــــــــــــﺎن‬

‫اﻟﻤﺒﻠﻎ‬
‫א‬L ٩٫٠٠٠

 ‫א‬‫א‬
 ١٤١
 
 ‫א‬‫א‬
 ١J 
 


 ‫א‬‫א‬L
‫رﻗﻢ ﻗﻴﺪ اﻟﺘﺎرﻳﺦ‬
‫اﻟﻴﻮﻣﻴﺔ‬



‫ﺑﻴــــــــــــﺎن‬

‫اﻟﻤﺒﻠﻎ‬
‫اﻟﺘﺎرﻳﺦ‬
‫رﻗﻢ ﻗﻴﺪ‬
‫اﻟﻴﻮﻣﻴﺔ‬

١٤٢٣L٦L٢٥
‫ﺑﻴـــــــــــــــﺎن‬
‫اﻟﻤﺒﻠﻎ‬
 ٥ ‫א‬L ٣٠{٠٠٠


‫א‬




 ‫א‬‫א‬‫א‬L
‫اﻟﺘﺎرﻳﺦ‬
‫رﻗﻢ ﻗﻴﺪ‬
‫اﻟﻴﻮﻣﻴﺔ‬
‫ﺑﻴــــــــــــﺎن‬
 ٥ ‫ اﻟﺴﻴﺎرة‬/‫ﻣﻦ ﺣـ‬
١٤٢٣L٦L٢٥


‫اﻟﻤﺒﻠﻎ‬
‫اﻟﺘﺎرﻳﺦ‬
٣٠{٠٠٠
١٤٢٣L٧L٢٨

‫رﻗﻢ ﻗﻴﺪ‬
‫اﻟﻴﻮﻣﻴﺔ‬
‫ﺑﻴـــــــــــــــﺎن‬

 ١٠

‫اﻟﻤﺒﻠﻎ‬
‫א‬L ٣٠٫٠٠٠









 ‫א‬‫א‬‫א‬L
‫رﻗﻢ ﻗﻴﺪ اﻟﺘﺎرﻳﺦ‬
‫اﻟﻴﻮﻣﻴﺔ‬



‫ﺑﻴــــــــــــﺎن‬

‫اﻟﻤﺒﻠﻎ‬
‫اﻟﺘﺎرﻳﺦ‬

١٤٢٣L٧L١



- ٥١ -
‫رﻗﻢ ﻗﻴﺪ‬
‫اﻟﻴﻮﻣﻴﺔ‬
 ٦
‫ﺑﻴـــــــــــــــﺎن‬

‫اﻟﻤﺒﻠﻎ‬
‫א‬L ١٢٠٫٠٠٠

 ‫א‬‫א‬
 ١٤١
 
 ‫א‬‫א‬
 ١J 
 


 ‫א‬‫א‬‫א‬‫א‬L
‫اﻟﺘﺎرﻳﺦ‬
‫رﻗﻢ ﻗﻴﺪ‬
‫اﻟﻴﻮﻣﻴﺔ‬
‫ﺑﻴــــــــــــﺎن‬
‫اﻟﻤﺒﻠﻎ‬
 ٧ ‫ اﻟﺒﻨﻚ‬/‫ﻣﻦ ﺣـ‬
‫ ﻣﺴﺘﻮﺻﻒ‬/‫ﻣﻦ ﺣـ‬
 ٩
‫اﻟﻨﻮر اﻟﻄﺒﻲ‬

١٤٢٣L٧L١٠
١٤٢٣L٧L٢٠


‫اﻟﺘﺎرﻳﺦ‬
٧٠٫٠٠٠
٤٥٫٠٠٠
‫رﻗﻢ ﻗﻴﺪ‬
‫اﻟﻴﻮﻣﻴﺔ‬
‫ﺑﻴـــــــــــــــﺎن‬


‫اﻟﻤﺒﻠﻎ‬







 ‫א‬‫א‬L
‫رﻗﻢ ﻗﻴﺪ اﻟﺘﺎرﻳﺦ‬
‫اﻟﻴﻮﻣﻴﺔ‬


‫ﺑﻴــــــــــــﺎن‬

‫اﻟﻤﺒﻠﻎ‬
‫اﻟﺘﺎرﻳﺦ‬

١٤٢٣L٧L١٥
‫رﻗﻢ ﻗﻴﺪ‬
‫اﻟﻴﻮﻣﻴﺔ‬
‫ﺑﻴـــــــــــــــﺎن‬
 ٨ ‫א‬L ١٥٠٠



‫اﻟﻤﺒﻠﻎ‬




 ‫א‬‫א‬L
‫رﻗﻢ ﻗﻴﺪ اﻟﺘﺎرﻳﺦ‬
‫اﻟﻴﻮﻣﻴﺔ‬



‫ﺑﻴــــــــــــﺎن‬

‫اﻟﻤﺒﻠﻎ‬
‫اﻟﺘﺎرﻳﺦ‬

١٤٢٣L٧L٢٠

‫رﻗﻢ ﻗﻴﺪ‬
‫اﻟﻴﻮﻣﻴﺔ‬
‫ﺑﻴـــــــــــــــﺎن‬
‫اﻟﻤﺒﻠﻎ‬
 ٩ ‫א‬‫א‬‫א‬L ٤٥٫٠٠٠




- ٥٢ -
 ‫א‬‫א‬
 ١٤١
 
 ‫א‬‫א‬
 ١J 
 


 ‫א‬‫א‬L
‫رﻗﻢ ﻗﻴﺪ اﻟﺘﺎرﻳﺦ‬
‫اﻟﻴﻮﻣﻴﺔ‬



‫ﺑﻴــــــــــــﺎن‬

‫اﻟﻤﺒﻠﻎ‬
‫اﻟﺘﺎرﻳﺦ‬
‫رﻗﻢ ﻗﻴﺪ‬
‫اﻟﻴﻮﻣﻴﺔ‬
١٤٢٣L٧L٣٠  ١١

‫ﺑﻴـــــــــــــــﺎن‬
‫اﻟﻤﺒﻠﻎ‬
‫א‬L ٢٥٫٠٠٠






 Posting ‫א‬
  ‫א‬   ‫א‬ ‫א‬  ‫א‬     ‫א‬ 
 W‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬ J ١
K‫א‬‫א‬‫א‬‫א‬ J ٢
E‫א‬F ‫א‬ ‫א‬    ‫א‬ ‫א‬ ‫א‬  ‫א‬   J ٣
K‫א‬‫א‬

 W‫א‬‫א‬


‫اﻟﺘﺎرﻳﺦ‬
‫رﻗﻢ ﻗﻴﺪ‬
‫اﻟﻴﻮﻣﻴﺔ‬
١٤٢٣L٦L٥
 ٢
١٤٢٣L٦L١٥
 ٣
١٤٢٣L٦L٢٠
 ٤
١٤٢٣L٧L١
 ٦
١٤٢٣L٧L٢٨
١٤٢٣L٧L٣٠

‫ﺑﻴــــــــــــﺎن‬
‫ اﻹﻳﺠﺎر‬/‫ﻣﻦ ﺣـ‬
 ‫א‬L
 ‫א‬‫א‬L
‫اﻟﻤﺒﻠﻎ‬
‫رﻗﻢ ﻗﻴﺪ‬
‫اﻟﻴﻮﻣﻴﺔ‬
٢٠{٠٠٠
١٤٢٣L٦L١
١٥{٠٠٠
١٤٢٣L٧L١٠
 ١٠
 ‫א‬L
‫ اﻟﻤﻌﺪات‬/‫ﻣﻦ ﺣـ‬
‫ ﺷﺮآﺔ‬/‫ﻣﻦ ﺣـ‬
‫اﻟﺘﻘﻮى ﻟﻠﺴﻴﺎرات‬
 ٣٠{٠٠٠
 ١١
‫א‬L
 ٢٥{٠٠٠

‫اﻟﺘﺎرﻳﺦ‬
٩{٠٠٠
١٢٠{٠٠٠

- ٥٣ -

‫ﺑﻴـــــــــــــــﺎن‬
 ١  ‫א‬L
‫اﻟﻤﺒﻠﻎ‬
٣٥٠{٠٠٠
 ٧ ‫א‬‫א‬‫א‬L ٧٠{٠٠٠

 ‫א‬‫א‬
 ١٤١
 
 ‫א‬‫א‬
 ١J 
 








 EF  ٢٠١{٠٠٠
١٤٢٣L١٢L٣٠
 ‫א‬
٤٢٠{٠٠٠

 ‫א‬
٤٢٠{٠٠٠
 ١٤٢٤L١L١
٢٠١{٠٠٠

 ‫א‬‫א‬L
‫اﻟﺘﺎرﻳﺦ‬
‫رﻗﻢ ﻗﻴﺪ‬
‫اﻟﻴﻮﻣﻴﺔ‬
١٤٢٣L٦L١
 ١

‫ﺑﻴــــــــــــﺎن‬

‫اﻟﻤﺒﻠﻎ‬
‫اﻟﺘﺎرﻳﺦ‬
‫א‬L ٣٥٠{٠٠٠
‫رﻗﻢ ﻗﻴﺪ‬
‫اﻟﻴﻮﻣﻴﺔ‬





‫اﻟﻤﺒﻠﻎ‬










‫ﺑﻴـــــــــــــــﺎن‬
١٤٢٣L١٢L٣٠


 EF ٣٥٠{٠٠٠
 ‫ א‬٣٥٠{٠٠٠
 ‫ א‬٣٥٠{٠٠٠
١٤٢٤L١L١ ٣٥٠{٠٠٠





 ‫א‬‫א‬L
‫اﻟﺘﺎرﻳﺦ‬



١٤٢٣L١٢L٣٠
‫رﻗﻢ ﻗﻴﺪ‬
‫اﻟﻴﻮﻣﻴﺔ‬
‫ﺑﻴــــــــــــﺎن‬





EF

‫اﻟﻤﺒﻠﻎ‬

‫اﻟﺘﺎرﻳﺦ‬
١٤٢٣L٦L٥



‫رﻗﻢ ﻗﻴﺪ‬
‫اﻟﻴﻮﻣﻴﺔ‬
 ٢
‫ﺑﻴـــــــــــــــﺎن‬

‫اﻟﻤﺒﻠﻎ‬
‫א‬L ٢٠{٠٠٠


٢٠{٠٠٠
‫א‬
٢٠{٠٠٠


 ‫ א‬٢٠{٠٠٠
١٤٢٤L١L١
٢٠{٠٠٠



- ٥٤ -
 ‫א‬‫א‬
 ١٤١
 
 ‫א‬‫א‬
 ١J 
 

 ‫א‬‫א‬L
‫اﻟﺘﺎرﻳﺦ‬
‫رﻗﻢ ﻗﻴﺪ‬
‫اﻟﻴﻮﻣﻴﺔ‬
‫ﺑﻴــــــــــــﺎن‬
 ٨ ‫ ﻣﺼﺎرﻳﻒ‬/‫ﻣﻦ ﺣـ‬
‫آﻬﺮﺑﺎء‬
١٤٢٣L٧L١٥

‫اﻟﻤﺒﻠﻎ‬
١٥٠٠



١٤٢٣L١٢L٣٠
‫رﻗﻢ ﻗﻴﺪ‬
‫اﻟﻴﻮﻣﻴﺔ‬
‫ﺑﻴـــــــــــــــﺎن‬

 ٣



EF
١٤٢٣L٦L١٥


‫اﻟﺘﺎرﻳﺦ‬
‫اﻟﻤﺒﻠﻎ‬
‫א‬L ١٥٫٠٠٠


 ١٣٥٠٠
 ‫ א‬١٥٫٠٠٠

 ‫ א‬١٥٫٠٠٠
١٤٢٤L١L١ ١٣٥٠٠


 ‫א‬‫א‬L
‫اﻟﺘﺎرﻳﺦ‬
‫رﻗﻢ ﻗﻴﺪ‬
‫اﻟﻴﻮﻣﻴﺔ‬



‫ﺑﻴــــــــــــﺎن‬
‫اﻟﻤﺒﻠﻎ‬






‫رﻗﻢ ﻗﻴﺪ‬
‫اﻟﻴﻮﻣﻴﺔ‬
 ٤


‫ﺑﻴـــــــــــــــﺎن‬
‫اﻟﻤﺒﻠﻎ‬
‫א‬L
٩{٠٠٠

٩{٠٠٠
 ‫א‬

١٤٢٣L٦L٢٠

 EF
١٤٢٣L١٢L٣٠
‫اﻟﺘﺎرﻳﺦ‬
٩{٠٠٠

 ‫א‬
٩{٠٠٠
 ١٤٢٤L١L١
٩{٠٠٠









- ٥٥ -
 ‫א‬‫א‬
 ١٤١
 
 ‫א‬‫א‬
 ١J 
 

 ‫א‬‫א‬L
‫اﻟﺘﺎرﻳﺦ‬

‫رﻗﻢ ﻗﻴﺪ‬
‫اﻟﻴﻮﻣﻴﺔ‬
‫ﺑﻴــــــــــــﺎن‬




١٤٢٣L١٢L٣٠
‫اﻟﻤﺒﻠﻎ‬
‫اﻟﺘﺎرﻳﺦ‬


١٤٢٣L٦L٢٥



‫ﺑﻴـــــــــــــــﺎن‬
‫اﻟﻤﺒﻠﻎ‬
 ٥ ‫א‬L ٣٠{٠٠٠


‫א‬


EF
٣٠{٠٠٠
‫א‬
٣٠{٠٠٠



‫رﻗﻢ ﻗﻴﺪ‬
‫اﻟﻴﻮﻣﻴﺔ‬
 ‫ א‬٣٠{٠٠٠
١٤٢٤L١L١
٣٠{٠٠٠




 ‫א‬‫א‬‫א‬L
‫اﻟﺘﺎرﻳﺦ‬
١٤٢٣L٦L٢٥

‫رﻗﻢ ﻗﻴﺪ‬
‫اﻟﻴﻮﻣﻴﺔ‬
‫ﺑﻴــــــــــــﺎن‬
 ٥ ‫ اﻟﺴﻴﺎرة‬/‫ﻣﻦ ﺣـ‬


‫اﻟﻤﺒﻠﻎ‬
‫اﻟﺘﺎرﻳﺦ‬
٣٠{٠٠٠
١٤٢٣L٧L٢٨


‫رﻗﻢ ﻗﻴﺪ‬
‫اﻟﻴﻮﻣﻴﺔ‬
 ١٠
‫ﺑﻴـــــــــــــــﺎن‬

‫اﻟﻤﺒﻠﻎ‬
‫א‬L ٣٠{٠٠٠



 ‫א‬
٣٠{٠٠٠
 ‫ א‬٣٠{٠٠٠







- ٥٦ -
 ‫א‬‫א‬
 ١٤١
 
 ‫א‬‫א‬
 ١J 
 

 ‫א‬‫א‬‫א‬L
‫اﻟﺘﺎرﻳﺦ‬

‫رﻗﻢ ﻗﻴﺪ‬
‫اﻟﻴﻮﻣﻴﺔ‬
‫ﺑﻴــــــــــــﺎن‬




١٤٢٣L١٢L٣٠
‫اﻟﻤﺒﻠﻎ‬
‫اﻟﺘﺎرﻳﺦ‬


١٤٢٣L٧L١



 ٦

‫ﺑﻴـــــــــــــــﺎن‬

‫اﻟﻤﺒﻠﻎ‬
‫א‬L ١٢٠{٠٠٠


EF
١٢٠{٠٠٠
‫א‬
١٢٠{٠٠٠



‫رﻗﻢ ﻗﻴﺪ‬
‫اﻟﻴﻮﻣﻴﺔ‬
 ‫ א‬١٢٠{٠٠٠
١٤٢٤L١L١ ١٢٠{٠٠٠


 ‫א‬‫א‬‫א‬‫א‬L
‫اﻟﺘﺎرﻳﺦ‬
‫رﻗﻢ ﻗﻴﺪ‬
‫اﻟﻴﻮﻣﻴﺔ‬
١٤٢٣L٧L١٠
١٤٢٣L٧L٢٠


 ٧
 ٩
‫ﺑﻴــــــــــــﺎن‬
‫ اﻟﺒﻨﻚ‬/‫ﻣﻦ ﺣـ‬
‫ ﻣﺴﺘﻮﺻﻒ‬/‫ﻣﻦ ﺣـ‬
‫اﻟﻨﻮر اﻟﻄﺒﻲ‬

‫اﻟﻤﺒﻠﻎ‬
‫اﻟﺘﺎرﻳﺦ‬
٧٠{٠٠٠



 ‫ א‬١١٥{٠٠٠
١٤٢٤L١L١
١١٥{٠٠٠
‫اﻟﻤﺒﻠﻎ‬



١٤٢٣L١٢L٣٠

‫ﺑﻴـــــــــــــــﺎن‬


٤٥{٠٠٠

‫رﻗﻢ ﻗﻴﺪ‬
‫اﻟﻴﻮﻣﻴﺔ‬


 EF ١١٥{٠٠٠

‫ א‬١١٥{٠٠٠










- ٥٧ -
 ‫א‬‫א‬
 ١٤١
 
 ‫א‬‫א‬
 ١J 
 

 ‫א‬‫א‬L
‫اﻟﺘﺎرﻳﺦ‬
‫رﻗﻢ ﻗﻴﺪ‬
‫اﻟﻴﻮﻣﻴﺔ‬

‫ﺑﻴــــــــــــﺎن‬
‫اﻟﻤﺒﻠﻎ‬


‫اﻟﺘﺎرﻳﺦ‬
١٤٢٣L٧L١٥


 EF

‫ﺑﻴـــــــــــــــﺎن‬
‫א‬


‫اﻟﻤﺒﻠﻎ‬
 ٨ ‫א‬L ١٥٠٠


١٤٢٣L١٢L٣٠
‫رﻗﻢ ﻗﻴﺪ‬
‫اﻟﻴﻮﻣﻴﺔ‬

 ١٥٠٠
١٥٠٠
 ‫ א‬ ١٥٠٠
١٤٢٤L١L١

١٥٠٠


 ‫א‬‫א‬L
‫اﻟﺘﺎرﻳﺦ‬
‫رﻗﻢ ﻗﻴﺪ‬
‫اﻟﻴﻮﻣﻴﺔ‬

‫ﺑﻴــــــــــــﺎن‬




١٤٢٣L١٢L٣٠


‫اﻟﻤﺒﻠﻎ‬
‫اﻟﺘﺎرﻳﺦ‬

١٤٢٣L٧L٢٠
‫ﺑﻴـــــــــــــــﺎن‬
 ٩ ‫א‬‫א‬‫א‬L


EF
٤٥{٠٠٠
‫א‬
٤٥{٠٠٠



‫رﻗﻢ ﻗﻴﺪ‬
‫اﻟﻴﻮﻣﻴﺔ‬
‫اﻟﻤﺒﻠﻎ‬
٤٥{٠٠٠

 ‫א‬
٤٥{٠٠٠
١٤٢٤L١L١
٤٥{٠٠٠


 ‫א‬‫א‬L
‫اﻟﺘﺎرﻳﺦ‬
‫رﻗﻢ ﻗﻴﺪ‬
‫اﻟﻴﻮﻣﻴﺔ‬



١٤٢٣L١٢L٣٠
‫ﺑﻴــــــــــــﺎن‬
‫اﻟﻤﺒﻠﻎ‬

‫اﻟﺘﺎرﻳﺦ‬
١٤٢٣L٧L٣٠

‫رﻗﻢ ﻗﻴﺪ‬
‫اﻟﻴﻮﻣﻴﺔ‬
‫ﺑﻴـــــــــــــــﺎن‬
‫اﻟﻤﺒﻠﻎ‬
 ١١ ‫א‬L
٢٥{٠٠٠



 EF  ٢٥{٠٠٠

‫א‬
٢٥{٠٠٠


 ‫א‬
٢٥{٠٠٠
 ١٤٢٤L١L١ ٢٥{٠٠٠


- ٥٨ -
 ‫א‬‫א‬
 ١٤١
 
 ‫א‬‫א‬
 ١J 
 


 W2
‫א‬،‫א‬‫א‬‫א‬‫א‬ •
    ‫א‬‫א‬ ‫א‬    E ٢٢٦{٠٠٠F  ‫א‬ 
 K‫א‬
‫א‬،‫א‬‫א‬‫א‬ •
K‫א‬
 K‫א‬‫• א‬


   ‫א‬    ‫א‬  ‫א‬  ‫א‬   ‫א‬ 

 ‫א‬     K   ‫א‬ ‫א‬   ‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬

 Trail Balance‫א‬‫א‬‫א‬‫א‬
‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬  ‫א‬  ‫א‬      ‫א‬ 
،‫א‬‫א‬‫א‬‫א‬K
 K
 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬F‫א‬‫א‬ •
‫א‬‫א‬‫א‬E‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬E٩F‫א‬K‫א‬‫א‬‫א‬

- ٥٩ -

 ‫א‬‫א‬
 ١٤١
 
 ‫א‬‫א‬
 ١J 
 

‫א‬   ‫א‬ ‫א‬  ‫א‬ ‫א‬  F  ‫א‬ ‫א‬ •
 ‫א‬  ‫א‬ ‫א‬      E‫א‬‫א‬ ‫א‬  ‫א‬‫א‬
K‫א‬‫א‬E١٠F‫א‬K‫א‬‫א‬‫א‬

 ‫א‬‫א‬

‫א‬
‫א‬
 ‫א‬‫א‬
 ‫א‬







 ‫א‬


 ‫א‬‫א‬WE٩F



 ‫א‬‫א‬
‫א‬







 ‫א‬


 ‫א‬‫א‬WE١٠F
 K٥‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬
K‫א‬‫א‬،?W‫א‬?،‫א‬‫א‬K?‫א‬‫א‬?،‫א‬‫א‬‫א‬‫א‬‫א‬ ٥
- ٦٠ -
 K‫א‬‫א‬?‫א‬‫א‬?،
 ‫א‬‫א‬
 ١٤١
 
 ‫א‬‫א‬
 ١J 
 


 ‫א‬‫א‬
 ‫א‬
 ‫א‬


‫א‬
‫א‬
 ‫א‬‫א‬
 ‫א‬
 ١٩٤{٠٠٠
 ٤٢٠{٠٠٠
٣٥٠{٠٠٠
 ‫א‬

 ‫א‬
١٥٠٠
 ‫א‬

 ‫א‬

 ‫א‬‫א‬
 ‫א‬‫א‬
 ‫א‬‫א‬‫א‬
٣٠{٠٠٠

 ١١٥{٠٠٠
 ‫א‬
٢٠{٠٠٠
١٥{٠٠٠
٩{٠٠٠
٣٠{٠٠٠
٣٠{٠٠٠
١٢٠{٠٠٠

١٥٠٠
 ‫א‬
 ٤٥{٠٠٠
 ‫א‬
 ‫א‬

 ٢٥{٠٠٠
٧١٥{٥٠٠
٧١٥{٥٠٠


 ‫א‬‫א‬‫א‬
 ‫א‬‫א‬
‫א‬
 ‫א‬
 ‫א‬
 ‫א‬
 ‫א‬
 ‫א‬
 ‫א‬
 ‫א‬‫א‬
 ‫א‬‫א‬‫א‬


 ٢٠١{٠٠٠

 ٢٠{٠٠٠

 ٩٠٠٠
 ٣٥٠{٠٠٠



 ١١٥{٠٠٠
 ‫א‬
 ‫א‬
 ‫א‬
 ‫ א‬٤٦٥{٠٠٠

 ١٣{٥٠٠
 ٣٠{٠٠٠
 ١٢٠{٠٠٠

 ١٥٠٠
 ٤٥{٠٠٠
 ٢٥{٠٠٠
٤٦٥{٠٠٠
 K،‫א‬‫א‬‫א‬‫א‬
- ٦١ -
 ‫א‬‫א‬
 ١٤١
 
 ‫א‬‫א‬
 ١J 
 


 W2
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬،‫א‬‫א‬

 W‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬EF ،‫א‬‫א‬ ‫• א‬
      ‫א‬  ‫א‬ ‫א‬     
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬،‫א‬  •
K‫א‬‫א‬
- ٦٢ -
 ‫א‬‫א‬
 ١٤١
 
 ‫א‬‫א‬
 ١J 
 

K‫א‬‫א‬،‫א‬‫א‬‫א‬ •
‫א‬‫א‬ ‫א‬ ،‫א‬‫א‬ •
‫א‬‫א‬‫א‬ ٥٠٠٠K‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬  ‫א‬ ‫א‬     ‫א‬    K‫א‬ ‫• א‬

‫א‬١٥٠٠K‫א‬‫א‬
W‫א‬‫א‬‫א‬
 ‫א‬‫א‬L١٥٠٠
 ‫א‬L١٥٠٠

‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K


 W‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬ •
‫א‬K‫א‬‫א‬‫א‬ •
K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬ •
 K١٥٠٠٠‫א‬‫א‬١٥٠٠



- ٦٣ -
 ‫א‬‫א‬
 ١٤١
 
 ‫א‬‫א‬
 ١J 
 

 W‫א‬‫א‬
 K‫א‬‫א‬ •

‫א‬‫א‬‫א‬٥٠٠٠K‫א‬‫א‬ •
K٥٠٠‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬‫א‬ •

  ‫א‬ ‫א‬  ‫א‬ ‫א‬  ‫א‬ ‫א‬‫א‬ ‫א‬ ‫א‬  ‫א‬ 
 ‫א‬  ‫א‬    ‫א‬  ‫א‬ ‫א‬‫א‬ ‫א‬  
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬،
‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬







- ٦٤ -
 ‫א‬‫א‬
 ١٤١
 
 ‫א‬‫א‬
 ١J 
 

E٣F

 W‫א‬‫א‬

 W‫א‬‫א‬ExF‫א‬‫א‬E√F

 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ١EF
 K‫א‬‫א‬

 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٢EF

 K‫א‬‫א‬‫א‬‫א‬‫א‬J ٣EF

 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٤EF

 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٥EF
 K‫א‬‫א‬








- ٦٥ -
 ‫א‬‫א‬
 ١٤١
 
 ‫א‬‫א‬
 ١J 
 

 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬
 E٨٠{٠٠٠F  ١٤٢٣L٣L١   ‫א‬  ‫א‬  ‫א‬  J ١
 KE٤٥٠{٠٠٠FE١٢{٠٠٠FE٢٠{٠٠٠F‫א‬
‫א‬‫א‬E ٥٠{٠٠٠F‫א‬‫א‬‫א‬ ٣L٥ J ٢
K‫א‬E١٥{٠٠٠F
K‫א‬E٢٥٠F‫א‬‫א‬٣L٦ J ٣
K‫א‬‫א‬E٣٥{٠٠٠F‫א‬٣L٨ J ٤
‫א‬   ‫א‬  ‫א‬  ‫א‬ E١٨{٠٠٠F    ٤L١٥  J ٥
K‫א‬
E٥٠{٠٠٠F‫א‬E١٤٠{٠٠٠F‫א‬ ٥L١٦ J ٦
K‫א‬
KE٢٥٠٠F٥L١٧ J ٧
K‫א‬E٦٥٠٠F‫א‬‫א‬٥L٢٩ J ٨

 W‫א‬

 K‫א‬‫א‬‫א‬
J ١
K‫א‬‫א‬‫א‬‫א‬‫א‬
J ٢
‫א‬‫א‬
‫א‬
- ٦٦ -
‫א‬
J ٣

‫ﺍﻟﻤﻤﻠﻜـــﺔ ﺍﻟﻌﺭﺒﻴــــﺔ ﺍﻟﺴــــﻌﻭﺩﻴﺔ‬
ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<퉉ö¹]
‫א‬‫א‬‫א‬‫א‬
١ J
 ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
٤
‫א‬‫א‬‫א‬
 ١٤١

‫א‬‫א‬‫א‬
١J 


 W‫א‬‫א‬
 W‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ •

‫א‬‫א‬ •
‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬ •


 W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬
 ٪٩٥‫א‬‫א‬‫א‬

 ١٢W‫א‬‫א‬

W‫א‬‫א‬‫א‬‫א‬
 •
 •
‫א‬‫א‬‫א‬ •
‫א‬ •

 W‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬


- ٦٧ -
‫א‬‫א‬‫א‬
 ١٤١

‫א‬‫א‬‫א‬
١J 


 
‫א‬  ‫א‬ ‫א‬  ،‫א‬  ‫א‬ ‫א‬ ‫א‬ ‫א‬‫א‬ 
‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬

 W2
‫א‬ ‫א‬‫א‬   E١٤١٠ ‫א‬ ‫א‬F ‫א‬ ‫א‬ ‫א‬   ‫א‬ 
 K‫א‬

Income Statement ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬ ‫א‬‫א‬ ‫א‬   K‫א‬ ‫א‬  ‫א‬   ‫א‬ 
‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
   ، ‫א‬  ‫א‬ ‫א‬‫א‬‫א‬ ‫א‬   ‫א‬  

،‫א‬‫א‬‫א‬E‫א‬F‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
- ٦٨ -
‫א‬‫א‬‫א‬
 ١٤١

‫א‬‫א‬‫א‬
١J 



 W2
‫א‬‫א‬ ‫א‬ ‫א‬ ‫א‬   ‫א‬ ‫א‬‫א‬‫א‬ ‫א‬ ‫א‬    
 K‫א‬
 

 ‫א‬
 W‫א‬‫א‬

 W‫א‬‫א‬

E‫א‬F‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
   ‫א‬   ‫א‬  ‫א‬ K‫א‬‫א‬ E‫א‬ F ‫א‬‫א‬ ‫א‬ 
 W‫א‬K

 ‫א‬‫א‬
 ١٤٢٣L١٢L٣٠‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬
 ٥٠{٠٠٠
 ‫א‬  ٥٠٠٠
 ‫א‬‫א‬‫א‬‫א‬
 ١٥{٠٠٠
   ٤٥٠٠
   ١٥٠٠
   ٥٠٠
   ٢٥٠٠

 ‫א‬
 ٦٥{٠٠٠
- ٦٩ -

٥١{٠٠٠
 ٦٥{٠٠٠
‫א‬‫א‬‫א‬
 ١٤١

‫א‬‫א‬‫א‬
١J 


 W‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬
 W‫א‬‫א‬،‫א‬‫א‬‫א‬


 ‫א‬‫א‬

 ١٤٢٣L١٢L٣٠‫א‬‫א‬
 W‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬


 ٥٠{٠٠٠
 ١٥{٠٠٠
 ‫א‬‫א‬‫א‬


 ٦٥{٠٠٠

 W‫א‬

 ‫א‬  ٥٠٠٠
   ٤٥٠٠
   ١٥٠٠
 
 ٥٠٠
   ٢٥٠٠
 ‫א‬

 ‫א‬

 ١٤{٠٠٠

 ٥١{٠٠٠

 W2
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
 ‫א‬‫א‬ •
  ‫א‬ ١٤٢٣L١٢L٣٠  ‫א‬   ‫א‬ ،  ‫א‬    K
 ١٤٢٣L١٢L٣٠١٤٢٣L١L١‫א‬‫א‬


- ٧٠ -
‫א‬‫א‬‫א‬
 ١٤١

‫א‬‫א‬‫א‬
١J 


Balance Sheet E‫א‬‫א‬F‫א‬‫א‬

K‫א‬‫א‬‫א‬‫א‬
‫א‬  ‫א‬ ‫א‬      ،      
 K
‫א‬ ‫א‬   ‫א‬ ‫א‬ ‫א‬‫א‬ ‫א‬ ‫א‬  ‫א‬  

‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
 K‫א‬

 ‫א‬‫א‬

 W‫א‬‫א‬‫א‬

 W‫א‬‫א‬

‫א‬‫א‬،‫א‬‫א‬ ‫א‬‫א‬‫א‬
  ،‫א‬     ،‫א‬   ‫א‬ ‫א‬ 
 W‫א‬‫א‬K
- ٧١ -
‫א‬‫א‬‫א‬
 ١٤١

‫א‬‫א‬‫א‬
١J 



 ١٤٢٣L١٢L٣٠‫א‬‫א‬
 W‫א‬


 ‫א‬  ٨٥{٠٠٠
 ‫א‬
 ‫א‬‫א‬‫א‬

 W‫א‬
 ‫א‬‫א‬
 ‫א‬‫א‬‫א‬

 W‫א‬
 ‫א‬
‫א‬

 ‫א‬
١٢٠{٠٠٠
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

 ٢٠٥{٠٠٠

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 
‫א‬

 ‫א‬‫א‬‫א‬
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 ١٤١
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 ‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬
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 ١٤١
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
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 ‫א‬     ‫א‬ ‫א‬ ‫א‬  ‫א‬  ‫א‬ 
W٦‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬
‫א‬
 ‫א‬
 ‫א‬

‫א‬
 
 ‫א‬
‫א‬‫א‬
‫א‬
٧٥{٠٠٠
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١{٢٠٠{٠٠٠
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‫א‬
‫א‬

‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬
 ‫א‬
 ‫א‬
 ‫א‬‫א‬‫א‬‫א‬

 ٢٥{٠٠٠
٨٥{٠٠٠
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 
 

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 
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K‫א‬‫א‬،?W‫א‬?،‫א‬‫א‬K?‫א‬‫א‬?،‫א‬‫א‬‫א‬‫א‬‫א‬ ٦
- ٧٦ -
K‫א‬‫א‬?‫א‬‫א‬?،
‫א‬‫א‬‫א‬
 ١٤١

‫א‬‫א‬‫א‬
١J 


 W 
‫א‬   ‫א‬  ‫א‬ ‫א‬‫א‬‫א‬     ‫א‬  ‫א‬
 W‫א‬‫א‬،‫א‬‫א‬
 ‫א‬
 ١٤٢٣L١٢L٣٠‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬
٦٧٠{٠٠٠
 ‫א‬‫א‬‫א‬
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١٢٠{٠٠٠
‫א‬  ٢٥٠{٠٠٠
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 ‫א‬  ٣٨٥{٠٠٠
 ٧٥٥{٠٠٠
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
 W 
‫א‬ ، ‫א‬ ‫א‬ ‫א‬  ‫א‬‫א‬  ‫א‬
EFE‫א‬F ‫א‬،‫א‬‫א‬‫א‬
 W‫א‬‫א‬،‫א‬‫א‬‫א‬EF



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
 
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- ٧٧ -
‫א‬‫א‬‫א‬
 ١٤١

‫א‬‫א‬‫א‬
١J 


‫א‬
 ١٤٢٣L١٢L٣٠‫א‬‫א‬
 W‫א‬

 ‫א‬
 ٨٥{٠٠٠
 ‫א‬
 ١٢٠{٠٠٠
 ‫א‬‫א‬‫א‬

 W‫א‬
 ‫א‬‫א‬
‫א‬‫א‬‫א‬

 W‫א‬
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   ٣٥{٠٠٠
 ‫א‬‫א‬‫א‬
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 ‫א‬‫א‬
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 W
 ‫א‬‫א‬‫א‬
 ‫א‬
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 ‫א‬
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 ‫א‬‫א‬
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‫א‬

 ‫א‬
 ‫א‬
 ٢{٧٤٠{٠٠٠
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- ٧٨ -
‫א‬‫א‬‫א‬
 ١٤١

‫א‬‫א‬‫א‬
١J 


 ‫א‬

‫א‬، ‫א‬‫א‬‫א‬‫א‬
‫א‬F‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬KE‫א‬L‫א‬

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 W‫א‬ K١
 
 L١٢٠{٠٠٠
 ‫א‬L٢٥٠{٠٠٠

 E‫א‬‫א‬F

 W‫א‬‫א‬‫א‬ K٢

 
 ‫א‬‫א‬‫א‬‫א‬L٦٧٠{٠٠٠
 ‫א‬‫א‬‫א‬L٨٥{٠٠٠
 ‫א‬L٧٥٥{٠٠٠

 E‫א‬‫א‬‫א‬‫א‬F


- ٧٩ -
‫א‬‫א‬‫א‬
 ١٤١

‫א‬‫א‬‫א‬
١J 


 W‫א‬ K٣
 ‫א‬L٣٨٥{٠٠٠

 W‫א‬
 EF‫א‬L٣٨٥{٠٠٠

 E‫א‬‫א‬F

 W2
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬


 W‫א‬
 EF‫א‬L٣٨٥{٠٠٠
 ‫א‬L٣٨٥{٠٠٠

 E‫א‬‫א‬F

- ٨٠ -

‫א‬‫א‬‫א‬
 ١٤١

‫א‬‫א‬‫א‬
١J 


 E٤F

 W‫א‬‫א‬

 W‫א‬‫א‬ExF‫א‬‫א‬E√F

 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF .١
 K‫א‬‫א‬‫א‬‫א‬EF .٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF .٣
   ‫א‬         ‫א‬  ‫א‬   E  F .٤



 K
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF .٥

 K

- ٨١ -
‫א‬‫א‬‫א‬
 ١٤١

‫א‬‫א‬‫א‬
١J 


 W‫א‬‫א‬

 W١٤٢٣L١٢L٣٠‫א‬‫א‬‫א‬‫א‬‫א‬

،‫א‬‫א‬‫א‬‫א‬٤٥٠{٠٠٠،‫א‬١٨٥٠٠،٦٠{٠٠٠،‫א‬٢٥٠{٠٠٠
 ‫א‬١٥٠٠٠،‫א‬‫א‬‫א‬٢٥٠٠٠،١٢٠{٠٠٠،١٥٠٠٠
١٠٠{٠٠٠،‫א‬٧٠{٠٠٠،‫א‬٦٠{٠٠٠،٢٠{٠٠٠،
 K‫א‬١١٣{٠٠٠،١٦٥٠٠،

 W‫א‬
K١٤٢٣‫א‬‫א‬‫א‬‫א‬ K١
 K١٤٢٣‫א‬‫א‬‫א‬‫א‬‫א‬ K٢
- ٨٢ -
‫ﺍﻟﻤﻤﻠﻜـــﺔ ﺍﻟﻌﺭﺒﻴــــﺔ ﺍﻟﺴــــﻌﻭﺩﻴﺔ‬
ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<퉉ö¹]
‫א‬‫א‬‫א‬‫א‬
١ J
 ‫א‬‫א‬
‫א‬‫א‬
٥
‫א‬‫א‬
١٤١

‫א‬‫א‬
١J 

W‫א‬‫א‬
 W‫א‬
 ‫א‬‫א‬‫א‬ •

‫א‬‫א‬‫• א‬
‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬ •
 
W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬
 ٪٩٠‫א‬‫א‬‫א‬

 ٨W‫א‬‫א‬

 W‫א‬‫א‬‫א‬‫א‬
 •
 •
‫א‬‫א‬‫א‬ •
‫א‬ •
 W‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬

-٨٣-
‫א‬‫א‬
١٤١

‫א‬‫א‬
١J 

 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
   ‫א‬ ‫א‬    ‫א‬    K    ‫א‬
    ‫א‬  ‫א‬   ‫א‬ ‫א‬‫א‬‫א‬    ‫א‬ ‫א‬
‫א‬‫א‬ ‫א‬ ‫א‬K‫א‬
 K
‫א‬‫א‬

 W،‫א‬
 K‫א‬‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬‫א‬‫א‬ •
 KEF‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫א‬‫א‬

 K‫א‬‫א‬‫א‬

 ‫א‬‫א‬

 W‫א‬W 

W‫א‬‫ א‬J ١
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K‫א‬‫א‬،‫א‬
‫א‬F‫א‬‫א‬،ELF‫א‬
-٨٤-
‫א‬‫א‬
١٤١

‫א‬‫א‬
١J 

K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬E‫א‬
 W٧
‫א‬‫א‬    ‫א‬ ،  ٢٤٠{٠٠٠  ‫א‬  ‫א‬ ‫א‬ ‫א‬‫א‬ 

 K٢٢٠{٠٠٠‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

   ، E٢٢٠{٠٠٠ J ٢٤٠{٠٠٠F  ٢٠{٠٠٠ ‫א‬ ‫א‬ ‫א‬‫א‬  ‫א‬  
 W‫א‬‫א‬١٤٢٣L١٢L٣٠‫א‬‫א‬‫א‬‫א‬
 
 ‫א‬‫א‬‫א‬L٢٠{٠٠٠
‫א‬‫א‬‫א‬‫א‬L٢٠{٠٠٠

 W‫א‬


 ‫א‬‫א‬L
‫א‬
 





‫א‬

‫א‬
‫א‬








١٤٢٣L١٢L٣٠
١٤٢٣L١٢L٣٠
 
‫א‬


‫א‬
 
‫א‬‫א‬ L 
‫א‬‫א‬

EF  ٢٤٠{٠٠٠
٢٢٠{٠٠٠
 ٢٠{٠٠٠






K‫א‬‫א‬،?W‫א‬?،‫א‬‫א‬K?‫א‬‫א‬?،‫א‬‫א‬‫א‬‫א‬‫א‬ ٧
-٨٥-
K‫א‬‫א‬?‫א‬‫א‬?،
‫א‬‫א‬
١٤١

‫א‬‫א‬
١J 

 ‫א‬‫א‬L
‫א‬
 

‫א‬
‫א‬
 
‫א‬
١٤٢٣L١٢L٣٠





‫א‬
‫א‬
‫א‬‫א‬ L  ٢٠{٠٠٠

‫א‬






١٤٢٣L١٢L٣٠
 



٢٠{٠٠٠




 W2
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬ ٢٢٠{٠٠٠‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬
‫א‬ ٢٤٠{٠٠٠‫א‬‫א‬‫א‬‫א‬‫• א‬
KE٢٢٠{٠٠٠F‫א‬‫א‬‫א‬‫א‬
‫א‬ ٢٠{٠٠٠‫א‬‫א‬‫א‬‫א‬  •
K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬
W‫א‬‫א‬‫א‬‫א‬
‫א‬ ٢٤٠{٠٠٠


-٨٦-
‫א‬‫א‬
١٤١

‫א‬‫א‬
١J 

‫א‬‫א‬
 W‫א‬‫א‬‫א‬
‫א‬

٢٠{٠٠٠

 W ‫א‬‫ א‬J ٢
K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬

 K٩٠{٠٠٠‫א‬١٤٢٣L١L١

‫א‬‫א‬‫א‬‫א‬‫א‬ 
 W‫א‬‫א‬‫א‬‫א‬
 ،    ‫א‬  ‫א‬   E‫א‬ F ‫א‬ ‫א‬
J 
‫א‬‫א‬‫א‬K‫א‬‫א‬
W
‫א‬١٤٢٣L١L١‫א‬ •

 L٩٠{٠٠٠
 ‫א‬L٩٠{٠٠٠
‫א‬‫א‬‫א‬‫א‬١٤٢٣L١٢L٣٠ •
 ‫א‬‫א‬
 ‫א‬L٤٥{٠٠٠
L٤٥{٠٠٠
 
-٨٧-
‫א‬‫א‬
١٤١

‫א‬‫א‬
١J 

 W‫א‬‫א‬‫א‬

 ‫א‬‫א‬L
‫א‬
 

‫א‬
‫א‬
 
‫א‬
 ١٤٢٣L١L١



‫א‬
‫א‬
 L  ٩٠{٠٠٠



 
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
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


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 
 
 ‫א‬L
‫א‬
 
١٤٢٣L١٢L٣٠

‫א‬



L
‫א‬
 
‫א‬
 ٤٥{٠٠٠  ١٤٢٣L١L١



‫א‬





١٤٢٣L١٢L٣٠

‫א‬

EF
٤٥{٠٠٠


‫א‬
 ‫א‬L  ٩٠{٠٠٠





 ‫א‬‫א‬L
‫א‬
 


‫א‬

‫א‬


‫א‬
١٤٢٣L١٢L٣٠
 
‫א‬


‫א‬
  L   ٤٥{٠٠٠
 






-٨٨-

‫א‬‫א‬
١٤١

‫א‬‫א‬
١J 

‫א‬‫א‬،‫א‬‫א‬W‫א‬‫ א‬J 

W‫א‬‫א‬‫א‬K‫א‬
‫א‬١٤٢٣L١L١‫א‬ •
 ‫א‬L٩٠{٠٠٠
‫א‬L٩٠{٠٠٠
 
‫א‬‫א‬‫א‬١٤٢٣L١٢L٣٠ •
  ‫א‬‫א‬ ‫א‬   ‫א‬ ‫א‬  ، ‫א‬  
 ‫א‬‫א‬‫א‬
 

 L٤٥{٠٠٠
L٤٥{٠٠٠
 ‫א‬

 W‫א‬‫א‬‫א‬

 ‫א‬‫א‬L
‫א‬
 

‫א‬
‫א‬
 
‫א‬
١٤٢٣L١٢L٣٠





‫א‬
‫א‬

  ٤٥{٠٠٠ ١٤٢٣L١L١
L
 ‫א‬L  ٩٠{٠٠٠

 







 EF  ٤٥{٠٠٠




-٨٩-
‫א‬‫א‬
١٤١

‫א‬‫א‬
١J 

 ‫א‬L
‫א‬
‫א‬

‫א‬
‫א‬
 

‫א‬
 L 
٤٥{٠٠٠
‫א‬

١٤٢٣L١٢L٣٠





١٤٢٣L١٢L٣٠


EF ٤٥{٠٠٠

‫א‬








 W‫א‬‫א‬‫א‬‫א‬
‫א‬

٤٥{٠٠٠

 
‫א‬‫א‬


 W‫א‬‫א‬‫א‬


٤٥{٠٠٠




-٩٠-
‫א‬‫א‬
١٤١

‫א‬‫א‬
١J 

 W‫א‬‫א‬‫א‬W 

W‫א‬‫א‬‫א‬‫ א‬J ١
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W

 ٨٥{٠٠٠‫א‬‫א‬‫א‬‫א‬
 K١٤٢٣L١٢L٣٠

 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬L٨٥{٠٠٠
‫א‬‫א‬‫א‬‫א‬L٨٥{٠٠٠

 W‫א‬
 
 ‫א‬‫א‬‫א‬‫א‬‫א‬L
‫א‬
 


‫א‬


‫א‬
‫א‬

١٤٢٣L١٢L٣٠
 
‫א‬


‫א‬
‫א‬‫א‬‫א‬‫א‬L
٨٥{٠٠٠


 
-٩١-
‫א‬‫א‬
١٤١

‫א‬‫א‬
١J 

 ‫א‬‫א‬‫א‬‫א‬‫א‬L
‫א‬
 

‫א‬
‫א‬
‫א‬
١٤٢٣L١٢L٣٠


 

‫א‬
‫א‬
‫א‬‫א‬ ‫א‬‫א‬ L 
 
٨٥{٠٠٠






W‫א‬‫א‬‫א‬‫א‬
‫א‬
‫א‬‫א‬‫א‬‫א‬
٨٥{٠٠٠

‫א‬‫א‬


 W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬

٨٥{٠٠٠

 WE‫א‬F‫א‬‫א‬‫א‬‫ א‬J ٢
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬
‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬E‫א‬F ‫א‬‫א‬‫א‬‫א‬
 W‫א‬

‫א‬ ١٢٠{٠٠٠‫א‬ ١٤٢٣L١L١
 K‫א‬‫א‬‫א‬
 
-٩٢-
‫א‬‫א‬
١٤١

‫א‬‫א‬
١J 

‫א‬  ‫א‬   ‫א‬ ‫א‬   ‫א‬ ‫א‬‫א‬‫א‬   
 W‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬E‫א‬FW‫א‬‫א‬
J 
W‫א‬‫א‬‫א‬K‫א‬
‫א‬١٤٢٣L١L١‫א‬‫א‬ •



 ‫א‬L١٢٠{٠٠٠
‫א‬‫א‬L١٢٠{٠٠٠
 ‫א‬    ‫א‬‫א‬   ‫א‬    ١٤٢٣L١٢L٣٠  •

‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬L٤٠{٠٠٠
 ‫א‬‫א‬L٤٠{٠٠٠

 W‫א‬‫א‬‫א‬
 ‫א‬‫א‬L
‫א‬



 
‫א‬




‫א‬
‫א‬
 

١٤٢٣L١L١
‫א‬






‫א‬
‫א‬L  ١٢٠{٠٠٠





 


-٩٣-
‫א‬‫א‬
١٤١

‫א‬‫א‬
١J 

 ‫א‬‫א‬L
‫א‬
 

‫א‬
‫א‬
 
‫א‬
١٤٢٣L١L١

‫א‬
 
‫א‬
‫א‬L ١٢٠{٠٠٠ ١٤٢٣L١٢L٣٠


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‫א‬L ٤٠{٠٠٠

 EF ٨٠{٠٠٠
١٤٢٣L١٢L٣٠



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
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 ‫א‬‫א‬‫א‬L
‫א‬
 

‫א‬
١٤٢٣L١٢L٣٠

‫א‬‫א‬L
٤٠{٠٠٠
‫א‬
 
‫א‬
 

‫א‬

‫א‬



٤٠{٠٠٠
 EF

   ‫א‬   ، ‫א‬‫א‬ ‫א‬ ‫א‬  ‫א‬   W‫א‬ ‫ א‬J 

W‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬
‫א‬١٤٢٣L١L١‫א‬‫א‬ •
 ‫א‬L١٢٠{٠٠٠
 ‫א‬‫א‬L١٢٠{٠٠٠

‫א‬‫א‬‫א‬‫א‬١٤٢٣L١٢L٣٠ •
 ‫א‬‫א‬L٨٠{٠٠٠
‫א‬‫א‬L٨٠{٠٠٠

-٩٤-

‫א‬‫א‬
١٤١

‫א‬‫א‬
١J 

 W‫א‬‫א‬‫א‬

 ‫א‬‫א‬L
‫א‬
 

‫א‬
‫א‬
 
‫א‬

‫א‬
‫א‬
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 ١٤٢٣L١L١
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‫א‬L  ١٢٠{٠٠٠
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 
 ‫א‬‫א‬‫א‬L
‫א‬
 
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‫א‬

L
‫א‬
‫א‬
 
‫א‬
 ١٢٠{٠٠٠ ١٤٢٣L١٢L٣٠
 ‫א‬

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 ‫א‬‫א‬ L   ٨٠{٠٠٠
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 
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 EF  ٤٠{٠٠٠
 ‫א‬‫א‬L
‫א‬
 

‫א‬
‫א‬
‫א‬
١٤٢٣L١٢L٣٠

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 

‫א‬
‫א‬
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‫א‬‫א‬
١J 

 W‫א‬‫א‬‫א‬‫א‬
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 ‫א‬
 ‫א‬‫א‬  ٤٠{٠٠٠
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 
 ‫א‬‫א‬
 W‫א‬‫א‬‫א‬
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‫א‬  ٨٠{٠٠٠
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 W2
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K   ‫א‬     ‫א‬ ‫א‬   ،
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬

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
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-٩٦-
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١٤١

‫א‬‫א‬
١J 

Work Sheet‫א‬
 
K ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬ ‫א‬‫א‬
K ‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W٨‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬
‫א‬  
 ‫א‬
 ‫א‬
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
‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬
 ‫א‬
 ‫א‬
 ‫א‬‫א‬‫א‬‫א‬
 ٣٥{٠٠٠
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 
 ‫א‬
 ٢٥{٠٠٠
٤٥٠{٠٠٠
 
 

 ٩٠{٠٠٠
٣{٤٢٠{٠٠٠
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K‫א‬‫א‬،?W‫א‬?،‫א‬‫א‬K?‫א‬‫א‬?،‫א‬‫א‬‫א‬‫א‬‫א‬ ٨
-٩٧-
K‫א‬‫א‬?‫א‬‫א‬?،
‫א‬‫א‬
١٤١

‫א‬‫א‬
١J 

 W‫א‬
 K٢٤٠{٠٠٠‫א‬‫א‬‫א‬‫ א‬J ١
K٤٥{٠٠٠‫א‬‫ א‬J ٢
٨٥{٠٠٠‫א‬‫א‬‫א‬‫ א‬J ٣
K١٤٢٣L١٢L٣٠
 W‫א‬
 W‫א‬‫א‬
 ‫• א‬
‫א‬‫א‬‫א‬‫א‬ •
‫א‬ •
‫א‬‫א‬ •


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


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-٩٨-
‫א‬‫א‬
١٤١

‫א‬‫א‬
١J 

‫ﻗﺎﺋﻤﺔ اﻟﺪﺧﻞ‬
‫א‬‫א‬


‫א‬‫א‬

 ٨٥{٠٠٠
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‫ﻤﺼﺭﻭﻓﺎ‬
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‫א‬‫א‬
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‫א‬
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
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‫א‬
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‫א‬
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‫א‬‫א‬‫א‬
‫ﺕ‬
‫א‬
١{٥٩٥{٠٠٠
 ‫א‬‫א‬
 ٣٠٠{٠٠٠
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‫א‬‫א‬‫א‬
‫א‬
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‫א‬
 ٢٢٠{٠٠٠
‫א‬

‫א‬‫א‬‫א‬‫א‬
 ٩٠{٠٠٠
 
٣٫٤٢٠٫٠٠٠

‫א‬
 
 ‫א‬‫א‬‫א‬‫א‬


‫א‬
٦٥٥{٠٠٠
 ‫א‬


-٩٩-
‫א‬‫א‬
١٤١

‫א‬‫א‬
١J 

 E٥F
 W‫א‬‫א‬

 W‫א‬‫א‬ExF‫א‬‫א‬E√F
 K‫א‬‫א‬‫א‬EF .١
 ‫א‬‫א‬‫א‬‫א‬EF .٢


 K‫א‬‫א‬

 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF .٣
 K

 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF .٤
 K‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF .٥


 




-١٠٠-
‫א‬‫א‬
١٤١

‫א‬‫א‬
١J 

 W‫א‬‫א‬
 K١٤٢١L١٢L٣٠‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬



‫א‬
‫א‬‫א‬
‫א‬‫א‬‫א‬
‫ﻤﺼﺭﻭﻓﺎﺕ‬
‫א‬
‫א‬




‫א‬‫א‬‫א‬
‫א‬


‫اﺳﻢ اﻟﺤﺴﺎب‬
‫א‬



 ٢٠٠٠٠



١٠٠٠٠٠
٥٠٠٠٠


٦٠٠٠٠
٧٥٠٠٠

١٦٠٠



 ٢٠٠٠٠


٣٠٠٠
١٠٠٠٠
٠
٥٠٠٠٠

٧٥٠٠٠



٤٠٠٠
١٠٠٠
٦٥٠٠
٠

٢٠٠٠٠



١٠٠٠٠
٠
٥٠٠٠٠
 
٥٥٠٠٠
 ‫א‬
٧٥٠٠٠

٣٠٠٠
 
‫ﺩﺍﺌﻨﻭﻥ‬
‫א‬
 
 
 ‫א‬‫א‬
‫א‬
‫إﺟﻤﺎﻟﻲ‬
 
 E‫א‬F‫א‬
‫א‬
 K‫א‬‫א‬‫א‬‫א‬W‫א‬
-١٠١-
 ‫א‬‫א‬‫א‬
ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<퉉ö¹]
‫א‬‫א‬‫א‬‫א‬
١ J
 ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
٦
‫א‬‫א‬
 ١٤١
‫א‬‫א‬‫א‬
١J 
 

W‫א‬‫א‬
 W‫א‬
 ‫א‬‫א‬‫א‬‫א‬ •

‫א‬‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫א‬ •
‫א‬‫א‬‫א‬ •
W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬
 ٪٩٠‫א‬‫א‬‫א‬

 ٦W‫א‬‫א‬

 W‫א‬‫א‬‫א‬‫א‬
 •
 •
‫א‬‫א‬‫א‬ •
‫א‬ •
 W‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬



- ١٠٢ -
‫א‬‫א‬
 ١٤١
‫א‬‫א‬‫א‬
١J 
 


 
‫א‬،‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬K

 ‫א‬‫א‬‫א‬
K‫א‬‫א‬،‫א‬‫א‬
    K  ‫א‬     ‫א‬‫א‬  ‫א‬ 
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 WE٦F‫א‬

‫א‬ ‫א‬?
‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬
 K٩?‫א‬‫א‬

،‫א‬‫א‬‫א‬‫א‬‫א‬ 
 W١٠‫א‬‫א‬

 K‫א‬‫א‬‫א‬‫ א‬K١
 K‫א‬ K٢
 K‫א‬ K٣
 K‫א‬ K٤
K‫א‬‫א‬ K٥

 K١١،١٣٩٨‫א‬،‫א‬‫א‬،‫א‬‫א‬٩
- ١٠٣ -

K٦‫א‬،٦‫א‬،‫א‬‫א‬١٠
‫א‬‫א‬
 ١٤١
‫א‬‫א‬‫א‬
١J 
 

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬٪٩‫א‬‫א‬،‫א‬‫א‬ 
‫א‬K١١‫א‬
 K‫א‬‫א‬‫א‬١٢‫א‬
 

 ‫א‬‫א‬

‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬،‫א‬،‫א‬‫א‬‫א‬،‫א‬‫א‬
 W١٣‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬١٤٢٣‫א‬‫א‬‫א‬
 ٣٠٠٠   ،  ٥٠٠٠  ‫א‬       ،  ١٢٠{٠٠٠
‫א‬  ‫א‬  K‫א‬    ‫א‬‫א‬   K‫א‬  ‫א‬
 W‫א‬
 ‫א‬‫א‬‫א‬L١٢٠{٠٠٠
 
 ‫א‬‫א‬‫א‬L١٠٨٠٠
 ‫א‬L٥٠٠٠
 ‫א‬L٣٠٠٠
 ‫א‬L١٠١{٢٠٠

 E‫א‬١٤٢٣‫א‬‫א‬‫א‬F
K٪٧{٥‫א‬‫א‬١٤٢٣،٪٦‫א‬‫א‬‫א‬١٤٢٢٪٥‫א‬١٤٢١١١
 K١٤٢٤‫א‬‫א‬٪٩
 K١١٩‫א‬‫א‬‫א‬‫א‬‫א‬١٢
K‫א‬‫א‬،?W‫א‬?،‫א‬‫א‬‫א‬‫א‬ ١٣
- ١٠٤ -
‫א‬‫א‬
 ١٤١
‫א‬‫א‬‫א‬
١J 
 

 W2
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬
،‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬
 K

 W‫א‬ •


E ‫א‬F ٣٠٠٠‫א‬ ‫א‬
W‫א‬‫א‬
 ‫א‬L٣٠٠٠
 ‫א‬L٣٠٠٠

 E‫א‬F
W‫א‬‫א‬‫א‬‫א‬
 ‫א‬L٣٠٠٠

 ‫א‬L٣٠٠٠

 E‫א‬F


 W‫א‬‫א‬‫א‬ •

 ‫א‬‫א‬‫א‬L١٢٠{٠٠٠
 
 ‫א‬‫א‬‫א‬L١٠٨٠٠
- ١٠٥ -
‫א‬‫א‬
 ١٤١
‫א‬‫א‬‫א‬
١J 
 

 ‫א‬L٥٠٠٠
 ‫א‬L٣٠٠٠
 ‫א‬L٩٨{٢٠٠
 ‫א‬L٣٠٠٠

 ١٤٢٣‫א‬‫א‬‫א‬F
 E‫א‬‫א‬‫א‬‫א‬

W‫א‬‫א‬‫א‬‫א‬

 ‫א‬L٣٠٠٠
 ‫א‬L٣٠٠٠
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 W،‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬٪٨ •
 K‫א‬
 K‫א‬‫א‬‫א‬٪٢ •
- ١٠٦ -

‫א‬‫א‬
 ١٤١
‫א‬‫א‬‫א‬
١J 
 

 W
 K٣٥٠{٠٠٠‫א‬،،‫א‬‫א‬‫א‬‫א‬

 W‫א‬
 K‫א‬‫א‬

 W‫א‬
 ٢٨٠٠٠Z٪٨x ٣٥٠{٠٠٠Z‫א‬‫א‬‫א‬
 ٧٠٠٠Z٪٢x٣٥٠{٠٠٠Z‫א‬‫א‬‫א‬
 W‫א‬

 E‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬L٢٨٠٠٠
 E‫א‬F‫א‬‫א‬‫א‬L٧٠٠٠
 ‫א‬‫א‬‫א‬L٣٥٠٠٠

 E‫א‬‫א‬‫א‬F
 W‫א‬

 ‫א‬‫א‬‫א‬L٣٥٠٠٠
 ‫א‬L٣٥٠٠٠

 E‫א‬‫א‬‫א‬F
 ‫א‬
 ‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬

- ١٠٧ -
‫א‬‫א‬
 ١٤١
‫א‬‫א‬‫א‬
١J 
 

٢٥٠٠‫א‬‫א‬W
 ‫؟‬‫א‬‫א‬K

 ٤٣٧٥ZE٢D٢٥٠٠Fx ٣{٥Z‫א‬

 W
K ٣٠٠٠‫א‬‫א‬٨
 ‫؟‬‫א‬‫א‬

 ٩٠٠٠Z٣٠٠٠x ٣Z‫א‬‫א‬‫א‬

 ١٦٥٠٠Z٩٠٠٠H٧٥٠٠Z‫א‬
 ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬

 W
‫א‬‫א‬‫א‬‫א‬١٤٢١L١L١‫א‬
١٤٢٣،٢٠{٠٠٠‫א‬‫א‬١٤٢٢،١٥٠٠٠‫א‬
 K٢٥٠٠٠‫א‬‫א‬

 W‫א‬
 K‫א‬‫א‬‫א‬‫א‬

 W١٤٢١
 ٧٥٠٠Z٢D١٥٠٠٠Z‫א‬

- ١٠٨ -
‫א‬‫א‬
 ١٤١
‫א‬‫א‬‫א‬
١J 
 

 W‫א‬‫א‬

 ‫א‬L٧٥٠٠
 ‫א‬L٧٥٠٠

 E١٤٢١‫א‬F
 W١٤‫א‬‫א‬‫א‬‫א‬

‫א‬
‫א‬
٧٥٠٠

 
‫א‬‫א‬

 W‫א‬‫א‬‫א‬
‫א‬

٧٥٠٠




 W١٤٢٢
 ٢٠٠٠٠ZE٢D٢٠٠٠٠Fx٢Z‫א‬

‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
- ١٠٩ -
١٤
K‫א‬‫א‬‫א‬
‫א‬‫א‬
 ١٤١
‫א‬‫א‬‫א‬
١J 
 

 W‫א‬‫א‬
 ‫א‬L١٢٥٠٠
 ‫א‬L١٢٥٠٠

 E١٤٢٢‫א‬‫א‬‫א‬F

 W2
 ،E ٢٠{٠٠٠F‫א‬ ١٤٢٢
‫א‬
 K١٤٢٢‫א‬‫א‬‫א‬
‫א‬١٤٢٢،E ٢٠{٠٠٠F‫א‬E ٧٥٠٠F
 KE١٢٥٠٠F

 W١٤٢٢‫א‬‫א‬‫א‬‫א‬

‫א‬
‫א‬
١٢٥٠٠

‫א‬‫א‬

 W‫א‬‫א‬‫א‬
‫א‬

٢٠٠٠٠



- ١١٠ -
‫א‬‫א‬
 ١٤١
‫א‬‫א‬‫א‬
١J 
 

W١٤٢٣
 ٣٧٥٠٠ZE٢D٢٥٠٠٠Fx٣Z‫א‬

 W‫א‬‫א‬
 ‫א‬L١٧٥٠٠
 ‫א‬L١٧٥٠٠

 E١٤٢٣‫א‬‫א‬‫א‬F


 W١٤٢٣‫א‬‫א‬‫א‬‫א‬

 ‫א‬
‫א‬
 
١٧٥٠٠


 ‫א‬‫א‬

 W‫א‬‫א‬‫א‬
‫א‬

٣٧٥٠٠




- ١١١ -
‫א‬‫א‬
 ١٤١
‫א‬‫א‬‫א‬
١J 
 

 ‫א‬
 ‫א‬ ‫א‬
K ‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬E ‫א‬L‫א‬F
 W‫א‬‫א‬‫א‬
 ‫א‬Lxxx
 E‫א‬F‫א‬Lxxx

 EKKKKKK‫א‬KKKKKK‫א‬F
















- ١١٢ -

‫א‬‫א‬
 ١٤١
‫א‬‫א‬‫א‬
١J 
 

 E٦F


 W‫א‬‫א‬
 W‫א‬‫א‬ExF‫א‬‫א‬E√F
 K‫א‬‫א‬‫א‬‫א‬EF .١

‫א‬‫א‬،‫א‬EF .٢
 K‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF .٣
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF .٤
 K‫א‬E‫א‬F
 ‫א‬‫א‬‫א‬‫א‬‫א‬EF .٥
 K‫א‬‫א‬









- ١١٣ -
‫א‬‫א‬
 ١٤١
‫א‬‫א‬‫א‬
١J 
 

 W‫א‬‫א‬
 W‫א‬

‫א‬‫א‬‫א‬١٤٢٣‫א‬‫א‬‫א‬ J ١
٨٠٠٠،٥٠٠٠‫א‬،١٨٠{٠٠٠
‫؟‬‫א‬‫א‬K‫א‬‫א‬

 K١٦٧٠٠٠J K١٥٠٨٠٠J K١٣٥٠٠J K١٦٢٠٠J 
‫א‬‫א‬‫א‬‫א‬١٤٢١L١L١‫א‬ J ٢

،٢٠٠{٠٠٠‫א‬‫א‬١٤٢٢،١٢٠{٠٠٠‫א‬
‫א‬‫א‬‫א‬K٢٥٠{٠٠٠‫א‬‫א‬١٤٢٣
 ‫؟‬١٤٢٢
 K٢٥٠{٠٠٠J K٣٧٥{٠٠٠J K١٤٠{٠٠٠J K٦٠{٠٠٠J 
‫א‬‫א‬١٤٢٣‫א‬‫א‬‫א‬ J ٣

‫א‬٢٠٠٠٠،١٦٠٠٠‫א‬، ١٩٠{٠٠٠
K‫א‬‫א‬K‫א‬
K٣٨٠٠J K١٧١٠٠J K١٥٢٠٠J K١٩٠٠٠
J 


٤٥٠٠‫א‬‫א‬ ٦ J ٤
‫؟‬‫א‬‫א‬K

 K١٥٧٥٠J K٢٩٢٥٠J K١٤٦٢٥J K١٨٠٠٠J 

- ١١٤ -
‫א‬‫א‬
 ١٤١
‫א‬‫א‬‫א‬
١J 
 

‫א‬‫א‬‫א‬‫א‬١٤٢١L١L١‫א‬ J ٥
،٢٠٠{٠٠٠‫א‬‫א‬١٤٢٢،١٢٠{٠٠٠‫א‬
K٢٥٠{٠٠٠‫א‬‫א‬١٤٢٣
 ‫؟‬١٤٢٢‫א‬

 K٢٥٠{٠٠٠J K٢٠٠{٠٠٠J K١٢٠{٠٠٠J K١٠٠{٠٠٠J 
- ١١٥ -
‫א‬
١٤١

١J 

 ‫א‬
 ‫א‬‫א‬
 W‫א‬‫א‬

 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬E٣F
K‫א‬‫א‬ E٥F
K‫א‬‫א‬‫א‬‫א‬‫א‬E٤F
K‫א‬‫א‬E١F
K‫א‬‫א‬‫א‬‫א‬E٢F
 W‫א‬‫א‬
 W
 K J ١
 K J ٢
 K J ٣
 K J ٤
 K J ٥








-١١٦-
‫א‬
١٤١

١J 

 ‫א‬‫א‬
W‫א‬‫א‬

 K√
KX
J ١
J ٢
KX
J ٣
K√
J ٥
K√
J ٤

 W‫א‬‫א‬

 W

 K
J ١
K
J ٢
K
J ٣
K
J ٤
K
J ٥




-١١٧-
‫א‬
١٤١

١J 

 ‫א‬‫א‬

W‫א‬‫א‬
X J ١
X J ٢
X
J ٣
√
J ٤
 √
J ٥




 W‫א‬‫א‬
W‫א‬‫א‬
 ‫א‬

١٤٢٣L٣L١


‫א‬
‫א‬
 
 

 ‫א‬L
١
 ‫א‬‫א‬L
 ‫א‬L






 ‫א‬L
 
‫ رأس اﻟﻤﺎل‬/‫إﻟﻰ ﺣـ‬
 E‫א‬‫א‬F




‫א‬‫א‬L

 

٢
١٤٢٣L٣L٥
‫א‬‫א‬‫א‬‫א‬F
 E‫א‬‫א‬




‫א‬L




٨٠{٠٠٠

٢٠{٠٠٠

٤٥٠{٠٠٠

١٢{٠٠٠

٥٦٢{٠٠٠

 ‫א‬L
-١١٨-




٥٠{٠٠٠
 E‫א‬‫א‬F‫א‬‫א‬L
 ‫א‬L


 


‫א‬

٣٥{٠٠٠



١٥{٠٠٠





J ٤

‫א‬




١٤١

١J 

 E‫א‬‫א‬‫א‬F



 ‫א‬L

٣٥{٠٠٠

‫א‬L




 E‫א‬F‫א‬L
‫א‬L
٥
١٤٢٣L٤L١٥



١٤٢٣L٥L١٦
٦

 ١٤٠{٠٠٠
 ٢٥٠٠
 ‫א‬L
١٤٢٣L٥L١٧
٧






 ٢٥٠٠
 E‫א‬‫א‬F

٩٠{٠٠٠

 EF
‫א‬L



٥٠{٠٠٠
 ‫א‬L




L

١٤٢٣L٥L٢٩

 ‫א‬‫א‬‫א‬L
E‫א‬F

١٨{٠٠٠
 

٣٥{٠٠٠
١٨{٠٠٠
 E‫א‬L‫א‬F



 ‫א‬‫א‬‫א‬L
٤
١٤٢٣L٣L٨


 EF

 ٢٥٠
‫א‬L
٣
١٤٢٣L٣L٦

 ٢٥٠


٦٥٠٠



 ٦٥٠٠
 ٨


 ‫א‬
٨١٤{٢٥٠ ٨١٤{٢٥٠






-١١٩-
‫א‬
١٤١

١J 


W‫א‬‫א‬‫א‬‫א‬‫א‬
J ٥

 ‫א‬‫א‬L
‫اﻟﺘﺎرﻳﺦ‬
‫رﻗﻢ ﻗﻴﺪ‬
‫اﻟﻴﻮﻣﻴﺔ‬
١٤٢٣L٣L١
‫ﺑﻴــــــــــــﺎن‬

 ١

‫اﻟﻤﺒﻠﻎ‬
‫اﻟﺘﺎرﻳﺦ‬
 ٥٦٢{٠٠٠
‫رﻗﻢ ﻗﻴﺪ‬
‫اﻟﻴﻮﻣﻴﺔ‬





‫اﻟﻤﺒﻠﻎ‬










‫ﺑﻴـــــــــــــــﺎن‬

١٤٢٣L١٢L٣٠

 EF ٥٦٢{٠٠٠
 ‫ א‬٥٦٢{٠٠٠
 ‫ א‬٥٦٢{٠٠٠
 ١٤٢٤L١L١ ٥٦٢{٠٠٠




 ‫א‬‫א‬L
‫א‬


‫א‬
١٤٢٣L٣L٥
 ٢
 ١٤٢٣L٣L٦  ٣
‫א‬
‫א‬‫א‬L
١٥٠٠٠
 ١٤٢٣L٥L٢٩  ٨



١٤٢٣L١٢L٣٠
 ‫א‬

EF
٩١{٢٥٠
 ١٤٨{٠٠٠

‫א‬
١٤٢٣L٣L١  ١
 ٢٥٠ ١٤٢٣L٤L١٥  ٥
 ‫א‬L  ٣٥٠٠٠ ١٤٢٣L٥L١٦  ٦
 ‫א‬L  ٦٥٠٠


‫א‬L
 ١٤٢٣L٣L٨  ٤
‫א‬
L
L
‫א‬

٨٠{٠٠٠
 ‫ א‬ ١٨٠٠٠
 ٥٠{٠٠٠
 ‫א‬‫א‬‫א‬
L

 ‫א‬‫א‬‫א‬
 ‫א‬
 ١٤٨{٠٠٠
١٤٢٤L١L١  ٩١{٢٥٠






-١٢٠-
‫א‬
١٤١

١J 

 ‫א‬‫א‬L
‫א‬


‫א‬




‫א‬





١٤٢٣L١٢L٣٠


‫א‬
١٤٢٣L٣L١
‫א‬
 ١ ‫א‬L
٢٠{٠٠٠



EF

‫א‬
٢٠{٠٠٠
‫א‬
٢٠{٠٠٠

 ‫א‬
٢٠{٠٠٠
 ١٤٢٤L١L١

٢٠{٠٠٠

 ‫א‬‫א‬L
‫א‬

‫א‬





‫א‬





‫א‬

‫א‬
١٤٢٣L٣L١  ١

 L 



‫א‬
‫א‬
١٢٠٠٠

EF ١٢٠٠٠
١٤٢٣L١٢L٣٠
 ‫א‬
١٢٠٠٠

 ١٢٠٠٠
 ‫א‬
 ١٤٢٤L١L١  ١٢٠٠٠


 ‫א‬‫א‬L
‫א‬

‫א‬




 ‫א‬






١٤٢٣L٣L١

‫א‬

‫א‬
 ٦  L 


‫א‬
٤٥٠{٠٠٠


EF ٤٥٠{٠٠٠
١٤٢٣L١٢L٣٠


‫א‬
‫א‬

٤٥٠{٠٠٠

 ‫א‬
١٤٢٤L١L١
 ٤٥٠{٠٠٠
 ٤٥٠{٠٠٠

 ‫א‬‫א‬‫א‬L
-١٢١-
‫א‬
‫א‬

‫א‬


١٤٢٣L١٢L٣٠

١J 


 ‫א‬


١٤١







‫א‬
١٤٢٣L٣L٥

 ٢


 EF

‫א‬
‫א‬
٥٠{٠٠٠


٥٠{٠٠٠
‫א‬
٥٠{٠٠٠


 ٥٠{٠٠٠
 ‫א‬
 ١٤٢٤L١L١  ٥٠{٠٠٠

 ‫א‬E‫א‬F‫א‬‫א‬L
‫א‬

‫א‬
١٤٢٣L٣L٥
 ٢

 ‫א‬





‫א‬
٣٥٠٠٠
١٤٢٤L١L١
٣٥٠٠٠






‫א‬






‫א‬




 ‫א‬‫א‬L  ٣٥٠٠٠


‫א‬

١٤٢٣L١٢L٣٠



EF  ٣٥٠٠٠
 ٣٥٠٠٠
 ‫א‬



‫א‬‫א‬L
‫א‬

‫א‬

‫א‬
‫א‬


‫א‬
١٤٢٣L٣L٦
٣
‫א‬L
 ٢٥٠








EF
١٤٢٣L١٢L٣٠
‫א‬
‫א‬

٢٥٠
٢٥٠
‫א‬
١٤٢٤L١L١
٢٥٠
٢٥٠

-١٢٢-
‫א‬
١٤١

١J 

‫א‬‫א‬L
‫א‬


‫א‬
‫א‬

١٤٢٣L٥L١٧
٧
 L 
 ٢٥٠٠
١٤٢٣L٣L٨
٤
‫א‬
 ‫א‬




‫א‬
‫א‬
‫א‬L
 ٣٥٠٠٠




EF
١٤٢٣L١٢L٣٠

٣٢٥٠٠
‫א‬
٣٥٠٠٠
٣٥٠٠٠
‫א‬
٣٢٥٠٠
١٤٢٤L١L١

‫א‬‫א‬‫א‬‫א‬L
‫א‬

‫א‬
١٤٢٣L٤L١٥
 ٥
 ١٤٢٣L٥L١٦
٦

‫א‬
 ‫א‬L  ١٨٠٠٠
  ١٤٠{٠٠٠






‫א‬
‫א‬

‫א‬

‫א‬














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EF ١٥٨{٠٠٠
١٤٢٣L١٢L٣٠
١٥٨{٠٠٠
١٥٨{٠٠٠
‫א‬
١٥٨{٠٠٠
١٤٢٤L١L١

‫א‬EF‫א‬L
‫א‬

‫א‬

‫א‬






EF
١٤٢٣L١٢L٣٠
‫א‬
‫א‬

١٤٢٣L٥L١٦
٦
‫א‬

‫א‬
‫א‬‫א‬‫א‬L  ٩٠{٠٠٠
٩٠{٠٠٠
٩٠{٠٠٠
٩٠{٠٠٠
‫א‬
٩٠{٠٠٠
١٤٢٤L١L١


-١٢٣-

‫א‬
١٤١

١J 

‫א‬‫א‬L
‫א‬

‫א‬

‫א‬








EF
١٤٢٣L١٢L٣٠
‫א‬
‫א‬

١٤٢٣L٥L١٧
٧
‫א‬

‫א‬
 ٢٥٠٠
‫א‬L

٢٥٠٠
٢٥٠٠
٢٥٠٠
‫א‬
٢٥٠٠
١٤٢٤L١L١

‫א‬‫א‬L
‫א‬

‫א‬

‫א‬








EF
١٤٢٣L١٢L٣٠
‫א‬
‫א‬

١٤٢٣L٥L٢٩
٨
‫א‬

‫א‬
 ٦٥٠٠
‫א‬L

٦٥٠٠
٦٥٠٠
٦٥٠٠
‫א‬
٦٥٠٠
١٤٢٤L١L١









-١٢٤-
‫א‬
١٤١

١J 

W‫א‬‫א‬‫א‬‫א‬

J ٦


 ‫א‬‫א‬‫א‬
 ‫א‬‫א‬
‫א‬
 ‫א‬

 ‫א‬

٥٦٢{٠٠٠
 ٣٢٥٠٠
 ‫א‬

 ٤٥٠{٠٠٠

 ١٢٠٠٠
 ‫א‬
 ‫א‬
 ‫א‬
 ‫א‬‫א‬
 ‫א‬‫א‬‫א‬
 ‫א‬
 EF‫א‬
 ‫א‬
 E‫א‬F‫א‬‫א‬
 



 ١٥٨{٠٠٠



 ٣٥٠٠٠
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 ٩١{٢٥٠
 ٢٠{٠٠٠
 ٥٠{٠٠٠

 ٢٥٠
 ٩٠{٠٠٠
 ٦٥٠٠
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 ٢٥٠٠
 ‫ א‬ ٧٥٥{٠٠٠  ٧٥٥{٠٠٠



-١٢٥-
‫א‬
١٤١

١J 

 ‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 KX K١
K√ K٢
K√ K٣
KX K٤
KX K٥

 W‫א‬‫א‬

 ‫א‬‫א‬‫א‬
 ١٤٢٣L١٢L٣٠‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬
 ٤٥٠{٠٠٠
 ‫א‬‫א‬
٢٥٠٠٠

 ‫א‬
‫א‬  ٢٥٠{٠٠٠
 
 

 ‫א‬
 ٤٧٥{٠٠٠
-١٢٦-
 ١٥٠٠٠
 ١٥٠٠٠
 ١٢٠{٠٠٠

 ٧٥{٠٠٠
 ٤٧٥{٠٠٠
‫א‬
١٤١

١J 

 ‫א‬‫א‬‫א‬
 ١٤٢٣L١٢L٣٠‫א‬‫א‬
 W‫א‬
 ‫א‬

 ‫א‬‫א‬‫א‬

 W‫א‬
 ‫א‬‫א‬

 ‫א‬‫א‬‫א‬
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 W‫א‬
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   ١٦{٥٠٠
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 ‫א‬

 ‫א‬‫א‬
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‫א‬  ٧٥{٠٠٠
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 W‫א‬
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١J 

 ‫א‬‫א‬
 W‫א‬‫א‬
 X K١
 √ K٢
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 √ K٤
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‫א‬‫א‬




١J 

 W‫א‬‫א‬
‫ﻗﺎﺋﻤﺔ اﻟﺪﺧﻞ‬
‫א‬‫א‬
١٤١
‫א‬‫א‬‫א‬
‫ﻤﺼﺭﻭﻓﺎﺕ‬
‫א‬
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 ‫א‬
٣٠٠٠
‫א‬

 ٥٠٠٠
 
‫ﺩﺍﺌﻨﻭﻥ‬
 
 
 ‫א‬‫א‬
١٨٨٠٠٠
‫א‬
‫إﺟﻤﺎﻟﻲ‬
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
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‫א‬
١٤١

١J 

 ‫א‬‫א‬
 W‫א‬‫א‬
 •
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 W‫א‬‫א‬
‫أ‬
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‫ ب‬.٢
‫ د‬.٣
‫ أ‬.٤
‫ ج‬.٥
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‫א‬‫א‬
 ١٤١
١
 

،‫א‬‫א‬،‫א‬‫א‬،W‫א‬،‫א‬،‫ƒ א‬
 K١٤٠٧
،‫א‬‫א‬،‫א‬‫א‬،W ‫א‬،‫א‬،‫ƒ א‬
 K١٤١٣
 K١٤٠٨،‫א‬‫א‬،‫א‬‫א‬،‫א‬‫א‬،،، ƒ

K١٤١٥،‫א‬‫א‬،‫א‬‫א‬،‫א‬،‫א‬‫ƒ א‬
K١٤١٠،‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬ ƒ
 K١٣٩٨،‫א‬،‫א‬‫א‬،‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬ ƒ
- ١٣١ -





‫א‬
 ١٤١
 
١J 

‫א‬
Relevance
Clarity
Objectivity
Accuracy
Timeliness
Assumptions
Economic Entity
Going Concern
Periodicity
Monetary Unit
Accounting Principles
Historical Cost
Matching
Consistency
Accrual
RevenueRecognition
Conservatism
Disclosure
Assets
Fixed Assets
Current Assets
Intangible Assets
Liabilities
Long-term Liabilities
‫א‬‫א‬
‫א‬
‫א‬
‫א‬
‫א‬
 ‫א‬
 ‫א‬‫א‬
‫א‬‫א‬
‫א‬‫א‬
‫א‬‫א‬
‫א‬‫א‬
‫א‬‫א‬
‫א‬‫א‬
‫א‬
‫א‬
‫א‬
‫א‬‫א‬‫א‬
 ‫א‬‫א‬
‫א‬
 ‫א‬
 ‫א‬‫א‬
 ‫א‬‫א‬‫א‬
 ‫א‬‫א‬
 ‫א‬
 ‫א‬‫א‬
‫א‬
Short-term Liabilities
Owner's Equity
Balance Sheet
Income Statement
Revenues
Expenses
Trial Balance
Chart of Accounts
Theory of Double Entry
Accounting Cycle
General Journal
Ledger
Posting
Trail Balance
Financial Statements
Income Statement
Balance Sheet
Adjusting Entries
Work Sheet
Payroll
١٤١

١

 ‫א‬‫א‬
 ‫א‬
 ‫א‬‫א‬
 ‫א‬
 ‫א‬‫א‬‫א‬
 ‫א‬
 ‫א‬‫א‬‫א‬
 ‫א‬
 ‫א‬‫א‬
 ‫א‬‫א‬
 ‫א‬
 ‫א‬
 ‫א‬
 ‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬
 ‫א‬
 ‫א‬‫א‬
 ‫א‬‫א‬
 ‫א‬
 ‫א‬‫א‬‫א‬
‫א‬
 ١٤١
 
١J 
 ‫א‬‫א‬

١ K K K K K K K K K K K K K K K K K K K K
‫א‬‫א‬
 ٢ K K K K K K K K K K K K K K K K K K K K K K K K K
‫א‬
 ٣ K K K K K K K K K K K K K K K K K K K K K K K K K
‫א‬‫א‬
 ٣ K K K K K K K K K K K K K K K K K K K K ‫א‬‫א‬‫א‬
 ٤ K K K K K K K K K K K K K K K K K K K K K ‫א‬‫א‬
 ٥ K K K K K K K K K K K K K K K K K K K K K K K K ‫א‬‫א‬‫א‬
 ٦ K K K K K K K K K K K K K K K K K K K K K K K K K
 ٩ K K K K K K K K K K K K K K K K K K K
‫א‬‫א‬
‫א‬‫א‬‫א‬
١٢ ......................................................................................................... E١F

‫א‬‫א‬
 ١٤ ......................................................................................... ‫א‬‫א‬
١٥ ............................................................................................... ‫א‬‫א‬
٣٠ ....................................................................................................‫א‬‫א‬
٣١ ............................................................................................‫א‬‫א‬
٤٠ ........................................................................................................E٢F

 ‫א‬‫א‬
 ٤٢ K K K K K K K K K K K K K K K K K K K K K K K K
‫א‬‫א‬
 ٤٤ K K K K K K K K K K K K K K K K K K K K K K K ‫א‬‫א‬
 ٤٥ K K K K K K K K K K K K K K K K K K K K K K
‫א‬‫א‬
 ٤٧ K K K K K K K K K K K K K K K K K K K K K K
‫א‬‫א‬
 ٥٣ K K K K K K K K K K K K K K K K K K K K K K K K K K K ‫א‬
 ٥٩ K K K K K K K K K K K K K K K K K K K K K K K
‫א‬‫א‬‫א‬‫א‬
٦٥ .......................................................................................................E٣F
‫א‬
 ١٤١
 
١J 

 ‫א‬‫א‬‫א‬
 ٦٧ K K K K K K K K K K K K K K K K K K K K K K K K K
‫א‬‫א‬‫א‬
٦٨ ........................................................................................................ ‫א‬
٧١ ................................................................................................. ‫א‬‫א‬
٧٤ ................................................................................................. ‫א‬‫א‬‫א‬‫א‬
٧٩ ...............................................................................................‫א‬
٨١ ......................................................................................................... E٢F
 ‫א‬‫א‬
 ٨٣ K K K K K K K K K K K K K K K K K K K K K K K K K
 ٨٤ K K K K K K K K K K K K K K K K K K K K K K K
 ٨٤ K K K K K K K K K K K K K K K K K K K K K K K
 ٨٧ K K K K K K K K K K K K K K K K K K K K K
‫א‬‫א‬
‫א‬‫א‬
‫א‬‫א‬
 ‫א‬‫א‬
 ٩١ K K K K K K K K K K K K K K K K K K K K K K K K
 ٩٢ K K K K K K K K K K K K K K K K K K K K K K K K K
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
 ٩٧ K K K K K K K K K K K K K K K K K K K K K K K K K K K
‫א‬
 ١٠٠ K K K K K K K K K K K K K K K K K K K K K K K K K K E٥F
 ‫א‬‫א‬
١٠٢ .................................................................................................... ‫א‬‫א‬‫א‬
١٠٣ ....................................................................................... ‫א‬‫א‬‫א‬
١٠٤.................................................................................................. ‫א‬‫א‬
١٠٧........................................................................................... ‫א‬
١٠٨..................................................................... ‫א‬‫א‬‫א‬
١١٢................................................................................... ‫א‬
١١٣.......................................................................................................E٦F
‫א‬
 ١٤١
١J 
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١١٦ ...................................................................................................‫ א‬
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١٣١ ...................................................................................................... ‫א‬‫א‬
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 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬E‫א‬F‫א‬‫א‬
GOTEVOT appreciates the financial support provided by BAE SYSTEMS