Rachunkowość Finansowa - Podręcznik

 ‫א‬‫א‬‫א‬ ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<í‰‰ö¹] ‫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]<í‰‰ö¹] ‫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]<í‰‰ö¹] ‫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{٠٠٠ ٢٥٠{٠٠٠  ‫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   ٥٠{٠٠٠   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    ٢٠٥{٠٠٠  ‫א‬ ٢٥٠{٠٠٠    ٥٠{٠٠٠  ‫א‬‫א‬  ٨٠٠٠  W  ١٠{٠٠٠    ١٠{٠٠٠    ٣٠٠٠  E‫א‬F  ٢٠٠٠   ٢٠٠٠  ‫א‬‫א‬ ٢٧٠{٠٠٠ ٢٧٠{٠٠٠    - ٣٦ -  ‫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]<í‰‰ö¹] ‫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   ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬   ‫א‬‫א‬WE٦F        - ٤٣ -  ‫א‬‫א‬  ١٤١    ‫א‬‫א‬  ١J      ‫א‬‫א‬  W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬   ‫א‬ ‫א‬ ‫א‬ ‫א‬  ‫א‬ K ‫א‬ ‫א‬ ‫א‬  K١  ‫א‬ ‫א‬ E F  ‫א‬ ‫א‬ ‫א‬      K‫א‬  ‫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           - ٤٤ -  ‫א‬‫א‬  ١٤١    ‫א‬‫א‬  ١J     General Journal‫א‬‫א‬  ‫א‬    ‫א‬ ‫א‬ ‫א‬  ‫א‬ ‫א‬    K‫א‬E٧F‫א‬،‫א‬‫א‬‫א‬   ‫א‬    ‫א‬ ‫א‬          ‫א‬   K‫א‬WE٧F   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   - ٤٥ -  ‫א‬‫א‬  ١٤١    ‫א‬‫א‬  ١J     ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  K٣‫א‬‫א‬‫א‬‫א‬    ‫א‬  ١٤٢٣L٦L١   ‫א‬  ‫א‬ ١    ‫א‬L   ١٤٢٣L٦L١٥ ٣ ‫א‬L  ‫א‬L  ٤  ١٤٢٣L٦L٢٥  ٥ ‫א‬L ‫א‬‫א‬L    ٣٠{٠٠٠ ‫א‬L  ‫א‬‫א‬‫א‬L ٩{٠٠٠   ٣٠{٠٠٠    ١٢٠{٠٠٠     ٧   ‫א‬‫א‬    ‫א‬L ١٢٠{٠٠٠  ١٤٢٣L٧L١٠ ١٥{٠٠٠ ‫א‬‫א‬L   ١٥{٠٠٠   ٦ ٢٠{٠٠٠   ‫א‬     ‫א‬   ٢٠{٠٠٠ ‫א‬L  ٩{٠٠٠  ١٤٢٣L٧L١  ‫א‬L     ‫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     ١٤٢٣L٧L٣٠ ٣٠{٠٠٠ ٣٠{٠٠٠ ‫א‬  ‫א‬ ‫א‬          ‫א‬‫א‬   ١١    ‫א‬L  ‫א‬L    ٢٥{٠٠٠  ٢٥{٠٠٠         ٧١٥{٥٠٠ ٧١٥{٥٠٠  ‫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]<í‰‰ö¹] ‫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     ٢٠٥{٠٠٠    ٩٥٠{٠٠٠     ٩٥٠{٠٠٠     ١{٢٠٠{٠٠   ٠  ٣٨٥{٠٠٠ ١{٥٨٥{٠٠٠    W‫א‬       ‫א‬   ‫א‬‫א‬‫א‬   ٧٥{٠٠٠  ٢٥{٠٠٠  ٣٥{٠٠٠  ١٥{٠٠٠   ‫א‬  ٤٥٠{٠٠٠    ٦٥٠{٠٠٠  ‫א‬  ٨٠٠{٠٠٠   ١٤٠{٠٠٠   W   ‫א‬‫א‬  ٢{٧٤٠{٠٠٠   ‫א‬  - ٧٢ -       ٢{٠٤٠{٠٠٠     ‫א‬‫א‬‫א‬  ٢٥٠{٠٠٠  ‫א‬  ٣٠٠{٠٠٠  ‫א‬‫א‬    W  ‫א‬‫א‬  ١٥٠{٠٠٠        ٥٥٠{٠٠٠   ٢{٧٤٠{٠٠٠ ‫א‬‫א‬‫א‬  ١٤١  ‫א‬‫א‬‫א‬ ١J     W‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  W‫א‬‫א‬،‫א‬  ١٤٢٣L١٢L٣٠‫א‬‫א‬ W‫א‬   ٧٥{٠٠٠      ‫א‬   ٢٥{٠٠٠  ١٥{٠٠٠  ‫א‬   W  ٤٥٠{٠٠٠    ٦٥٠{٠٠٠  ‫א‬  ٨٠٠{٠٠٠    ١٤٠{٠٠٠   ‫إﺟﻤﺎﻟﻲ اﻷﺻﻮل اﻟﺜﺎﺑﺘﺔ‬ W  ‫א‬‫א‬‫א‬  ‫א‬     ‫א‬‫א‬   ١٢٠{٠٠٠   ٩٥٠{٠٠٠   ١{٢٠٠{٠٠٠ ٣٨٥{٠٠٠  ‫إﺟﻤﺎﻟﻲ اﻟﺨﺼﻮم وﺣﻘﻮق اﻟﻤﻠﻜﻴﺔ‬ - ٧٣ -     ٥٥٠{٠٠٠ ٢{٠٤٠{٠٠٠   ٨٥{٠٠٠ W‫א‬  ‫א‬      ‫א‬  ١٥٠{٠٠٠  ‫إﺟﻤﺎﻟﻲ اﻟﺨﺼﻮم ﻏﻴﺮ اﻟﻤﺘﺪاوﻟﺔ‬  ‫א‬   ٢{٠٤٠{٠٠٠  W‫א‬ ‫إﺟﻤﺎﻟﻲ اﻟﺨﺼﻮم اﻟﻤﺘﺪاوﻟﺔ‬ W‫א‬   ٣٠٠{٠٠٠    ٢٥٠{٠٠٠  ‫إﺟﻤﺎﻟﻲ اﻷﺻﻮل‬  ‫א‬    ‫إﺟﻤﺎﻟﻲ اﻷﺻﻮل ﻏﻴﺮ اﻟﻤﻠﻤﻮﺳﺔ‬  ‫א‬    ٣٥{٠٠٠  ‫א‬‫א‬‫א‬     ٢٠٥{٠٠٠    ٩٥٠{٠٠٠     ١{٥٨٥{٠٠٠  ٢{٠٤٠{٠٠٠ ‫א‬‫א‬‫א‬  ١٤١  ‫א‬‫א‬‫א‬ ١J     ‫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  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬    W‫א‬    ‫א‬‫א‬  ١٤٢٣L١٢L٣٠‫א‬‫א‬  ‫א‬‫א‬  ١١٥{٠٠٠   ٢٠{٠٠٠  ‫א‬ ٢٥{٠٠٠  ‫א‬ ٦٨{٥٠٠    ١٥٠٠   ١١٥{٠٠٠   ١١٥{٠٠٠        - ٧٤ - ‫א‬‫א‬‫א‬  ١٤١  ‫א‬‫א‬‫א‬ ١J     W‫א‬‫א‬   ‫א‬‫א‬  ١٤٢٣L١٢L٣٠‫א‬‫א‬   W‫א‬  ‫א‬  ‫א‬     ٣٥٠{٠٠٠        ٤١٨{٥٠٠  ‫א‬        ٢٠١{٠٠٠  ١٣{٥٠٠  ٤٥{٠٠٠   ٢٥٩{٥٠٠     W    ٣٠{٠٠٠     ‫א‬‫א‬    ٤١٨{٥٠٠    ‫א‬     ‫א‬  ١٢٠{٠٠٠     ‫א‬‫א‬   ‫א‬‫א‬‫א‬      W‫א‬  ٦٨{٥٠٠   ‫א‬   ٩٠٠٠   ١٥٩{٠٠٠   ٤١٨{٥٠٠    W2  K٦٨{٥٠٠‫א‬‫א‬ • K‫א‬‫א‬‫א‬‫א‬ •     E‫א‬  H ‫א‬ Z ‫א‬F ‫א‬ ‫א‬  ‫א‬  •  K‫א‬   - ٧٥ - ‫א‬‫א‬‫א‬  ١٤١  ‫א‬‫א‬‫א‬ ١J     ‫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  ١{٢٠٠{٠٠٠  ‫א‬ ‫א‬  ‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  ‫א‬  ‫א‬  ‫א‬‫א‬‫א‬‫א‬   ٢٥{٠٠٠ ٨٥{٠٠٠   ٩٥٠{٠٠٠  ٣٥{٠٠٠  ١٥{٠٠٠ ٤٥٠{٠٠٠       ١٢٠{٠٠٠  ١٢٠{٠٠٠    ٨٥{٠٠٠    ٦٧٠{٠٠٠  ٦٥٠{٠٠٠  ٨٠٠{٠٠٠  ١٤٠{٠٠٠ ٢٥٠{٠٠٠  ٣٠٠{٠٠٠  ٢٥٠{٠٠٠  ‫ א‬٣{١١٠{٠٠٠ ٣{١١٠{٠٠٠        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 ٨٥{٠٠٠   ٧٥٥{٠٠٠  ١٢٠{٠٠٠ ‫א‬  ٢٥٠{٠٠٠    ‫א‬  ٣٨٥{٠٠٠  ٧٥٥{٠٠٠    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         - 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    ٢٠٥{٠٠٠   ٩٥٠{٠٠٠      ٣٥{٠٠٠  ‫א‬‫א‬‫א‬   ‫א‬     ١٥٠{٠٠٠  ٦٥٠{٠٠٠  ١٤٠{٠٠٠   ‫א‬‫א‬   W  ‫א‬‫א‬‫א‬  ‫א‬  ٤٥٠{٠٠٠    ‫א‬ ١{٥٨٥{٠٠٠    W       ٢٥{٠٠٠     ‫א‬  ١٥{٠٠٠       ٧٥{٠٠٠    ٩٥٠{٠٠٠  W‫א‬    ‫א‬  ١{٢٠٠{٠٠٠ ‫א‬  ٣٨٥{٠٠٠   ‫א‬    ٨٠٠{٠٠٠    ٢{٠٤٠{٠٠٠     ٢٥٠{٠٠٠  ٣٠٠{٠٠٠   ٥٥٠{٠٠٠  ‫א‬‫א‬    ‫א‬   ‫א‬  ‫א‬  ٢{٧٤٠{٠٠٠   ٢{٧٤٠{٠٠٠  - 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   ‫א‬L٣٧٠{٠٠٠  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]<í‰‰ö¹] ‫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                     ‫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       ‫א‬L ٤٠{٠٠٠   EF ٨٠{٠٠٠ ١٤٢٣L١٢L٣٠        ‫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        ١٤٢٣L١L١     ‫א‬L  ١٢٠{٠٠٠           ‫א‬‫א‬‫א‬L ‫א‬   ١٤٢٣L١L١   ‫א‬  L ‫א‬ ‫א‬   ‫א‬  ١٢٠{٠٠٠ ١٤٢٣L١٢L٣٠  ‫א‬    ‫א‬‫א‬ L   ٨٠{٠٠٠   ‫א‬      EF  ٤٠{٠٠٠  ‫א‬‫א‬L ‫א‬    ‫א‬ ‫א‬ ‫א‬ ١٤٢٣L١٢L٣٠        ‫א‬ ‫א‬ ‫א‬L  ٨٠{٠٠٠              EF ٨٠{٠٠٠    -٩٥- ‫א‬‫א‬ ١٤١  ‫א‬‫א‬ ١J    W‫א‬‫א‬‫א‬‫א‬   ‫א‬  ‫א‬‫א‬  ٤٠{٠٠٠       ‫א‬‫א‬  W‫א‬‫א‬‫א‬   ‫א‬  ٨٠{٠٠٠     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        -٩٦- ‫א‬‫א‬ 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  ‫א‬    ‫א‬ ‫א‬‫א‬ ‫א‬ ٧٥{٠٠٠  ١{٥٩٥{٠٠٠  ٨٥{٠٠٠   ٩٥٠{٠٠٠ ‫א‬ ‫א‬  ‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  ‫א‬  ‫א‬  ‫א‬‫א‬‫א‬‫א‬  ٣٥{٠٠٠  ١٥{٠٠٠  ١٢٠{٠٠٠  ١٢٠{٠٠٠    ٨٥{٠٠٠    ٥٨٥{٠٠٠  ‫א‬  ٦٥٠{٠٠٠  ٨٠٠{٠٠٠  ١٤٠{٠٠٠ ٢٥٠{٠٠٠  ٣٠٠{٠٠٠  ٢٥٠{٠٠٠   ٢٢٠{٠٠٠    ‫א‬  ٢٥{٠٠٠ ٤٥٠{٠٠٠       ٩٠{٠٠٠ ٣{٤٢٠{٠٠٠  ٣{٤٢٠{٠٠٠ 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 •                 -٩٨- ‫א‬‫א‬ ١٤١  ‫א‬‫א‬ ١J   ‫ﻗﺎﺋﻤﺔ اﻟﺪﺧﻞ‬ ‫א‬‫א‬   ‫א‬‫א‬   ٨٥{٠٠٠ ٩٥٠{٠٠٠ ‫ﻤﺼﺭﻭﻓﺎ‬  ٧٥{٠٠٠   ٢٥{٠٠٠     ٣٥{٠٠٠  ١٥{٠٠٠     ٨٠٠{٠٠٠     ٣٠٠{٠٠٠  ١٢٠{٠٠٠      ٢٥{٠٠٠    ٣٥{٠٠٠ ١٥{٠٠٠  ٤٥٠{٠٠٠ ١٢٠{٠٠٠  ١٤٠{٠٠٠   ٨٥{٠٠٠  ‫א‬‫א‬   ٢٥٠{٠٠٠  ٢٤٠{٠٠٠  ٦٧٠{٠٠٠ ٢٥٠{٠٠٠  ٢٤٠{٠٠٠ ٤٥{٠٠٠  ٢٠{٠٠٠   ٤٥{٠٠٠   ٤٥{٠٠٠ ٣{٥٢٥{٠٠٠  ٣{٥٢٥{٠٠٠ ١٠٠{٠٠٠ ١٠٠{٠٠٠ ٧٥٥{٠٠٠ ٧٥{٠٠٠  ٢٥{٠٠٠  ٨٥{٠٠٠     ٩٥٠{٠٠٠   ٣٥{٠٠٠  ١٥{٠٠٠  ١٢٠{٠٠٠       ٨٥{٠٠٠  ٢٠{٠٠٠ ٥٨٥٫٠٠٠ ٤٥{٠٠٠ ٣٫٤٢٠٫٠٠٠ ٢٠{٠٠٠ ٤٥{٠٠٠ ٨٥{٠٠٠ ١٥٠{٠٠٠ ١٥٠{٠٠٠  ‫א‬ ‫א‬‫א‬ ‫א‬  ٨٠٠{٠٠٠ ‫א‬   ‫א‬  ٢٥٠{٠٠٠  ٨٥{٠٠٠   ١٤٠{٠٠٠   ‫א‬ ١٢٠{٠٠٠  ٦٥٠{٠٠٠  ‫א‬ ‫א‬ ٤٥٠{٠٠٠  ٨٥{٠٠٠ ٨٥{٠٠٠ ٢{٨٧٠{٠٠٠     ١{٥٩٥{٠٠٠    ٣٠٠{٠٠٠  ٢{٨٧٠{٠٠٠   ٢٥٠{٠٠٠  ٤٥{٠٠٠   ٧٥{٠٠٠  ٨٠٠{٠٠٠   ٦٧٠{٠٠٠    ٦٥٠{٠٠٠     ١٢٠{٠٠٠   ٩٥٠{٠٠٠    ٨٥{٠٠٠     ٦٥٠{٠٠٠  ٢٥٠{٠٠٠  ٢٠{٠٠٠ ‫א‬‫א‬‫א‬ ‫א‬   ٨٥{٠٠٠   ٤٥٠{٠٠٠ ١٤٠{٠٠٠  ‫א‬ ‫א‬ ١{٥٩٥{٠٠٠     ١٢٠{٠٠٠ ‫א‬‫א‬‫א‬ ‫ﺕ‬ ‫א‬ ١{٥٩٥{٠٠٠  ‫א‬‫א‬  ٣٠٠{٠٠٠  ‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬ ‫א‬ ٢٥٠{٠٠٠ ‫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]<í‰‰ö¹] ‫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                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   ٩١{٢٥٠  ٢٠{٠٠٠  ٥٠{٠٠٠   ٢٥٠  ٩٠{٠٠٠  ٦٥٠٠   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   W‫א‬    ١٨٥٠٠     ١٨٥٠٠      ٦٠{٠٠٠       ١٨٨{٠٠٠    ١٠٠{٠٠٠    ٦٠{٠٠٠    ١٦{٥٠٠         ١٧٦{٥٠٠  ‫א‬‫א‬‫א‬     W   ‫א‬   ‫א‬‫א‬        ٦٠{٠٠٠  ‫א‬  ١١٣{٠٠٠ ‫א‬  ٧٥{٠٠٠   ‫א‬   W‫א‬   ٢٠{٠٠٠  ٧٠{٠٠٠       ٩٠{٠٠٠        ‫א‬‫א‬  ‫א‬  ٢٦٦{٥٠٠  ٢٦٦{٥٠٠   -١٢٧- ‫א‬ ١٤١  ١J    ‫א‬‫א‬  W‫א‬‫א‬  X K١  √ K٢  X K٣  √ K٤ √ K٥        -١٢٨- ‫א‬ ‫א‬‫א‬     ١J    W‫א‬‫א‬ ‫ﻗﺎﺋﻤﺔ اﻟﺪﺧﻞ‬ ‫א‬‫א‬ ١٤١ ‫א‬‫א‬‫א‬ ‫ﻤﺼﺭﻭﻓﺎﺕ‬ ‫א‬ ‫א‬    ‫א‬‫א‬‫א‬ ‫א‬   ‫اﺳﻢ اﻟﺤﺴﺎب‬  ‫א‬  ٥٠٠٠٠    ٧٥٠٠٠      ٢٠٠٠٠   ٦٠٠٠٠     ٤٠٠٠   ٧٥٠٠٠  ٢٠٠٠٠ ١٦٠٠  ٦٠٠٠٠  ٥٠٠٠   ١٦٠٠ ١٤٠٠ ٤٠٠٠ ١٠٠٠ ٣٠٠٠ ١٠٠٠٠ ٠  ٣٠٠٠ ١٠٠٠٠٠    ٥٠٠٠٠  ٢٠٠٠٠   ٦٥٠٠ ٠  ٦٨٠٠٠  ٥٠٠٠  ٥٠٠٠  ٥٠٠٠    ١٤٠٠     ١٠٠٠      ١٤٠٠ ١٠٠٠  ١٠٠٠   ‫א‬ ٣٠٠٠ ‫א‬   ٥٠٠٠   ‫ﺩﺍﺌﻨﻭﻥ‬      ‫א‬‫א‬ ١٨٨٠٠٠ ‫א‬ ‫إﺟﻤﺎﻟﻲ‬  ‫א‬     ٦٥٠٠٠ ٦٥٠٠٠  ٥٥٠٠٠  ٧٥٠٠٠ ‫א‬  ١٤٠٠  ٦٥٠٠٠     ١٠٠٠٠ ٠ ١٨٨٠٠٠   ٥٠٠٠٠  ‫א‬‫א‬     ١٩٣٠٠٠  ٧٢٤٠٠ ٧٢٤٠٠     ٢٦٠٠  ٢٦٠٠ ١٣٠٦٠٠ ١٩٣٠٠٠  ‫א‬ ١٣٠٦٠٠ ٦٥٠٠٠ ٦٥٠٠٠ ‫א‬  -١٢٩- ‫א‬ ١٤١  ١J    ‫א‬‫א‬  W‫א‬‫א‬  • X  • X X .١ .٢ .٣ .٤ .٥  W‫א‬‫א‬ ‫أ‬ .١ ‫ ب‬.٢ ‫ د‬.٣ ‫ أ‬.٤ ‫ ج‬.٥ -١٣٠- ‫א‬‫א‬  ١٤١ ١    ،‫א‬‫א‬،‫א‬‫א‬،W‫א‬،‫א‬،‫ א‬  K١٤٠٧ ،‫א‬‫א‬،‫א‬‫א‬،W ‫א‬،‫א‬،‫ א‬  K١٤١٣  K١٤٠٨،‫א‬‫א‬،‫א‬‫א‬،‫א‬‫א‬،،،  K١٤١٥،‫א‬‫א‬،‫א‬‫א‬،‫א‬،‫א‬‫ א‬ K١٤١٠،‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬  K١٣٩٨،‫א‬،‫א‬‫א‬،‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬ - 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     ١١٦ ...................................................................................................‫ א‬ ١٣٢ .................................................................................................‫ א‬ ١٣١ ...................................................................................................... ‫א‬‫א‬                      ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  ‫א‬E‫א‬F‫א‬‫א‬ GOTEVOT appreciates the financial support provided by BAE SYSTEMS

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