المبادئ المحاسبية

 ‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬  W‫א‬‫א‬  ‫א‬‫ א‬W‫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 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‫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      W    ‫א‬ ‫א‬  ‫א‬     ‫א‬   K‫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‫א‬   ‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬   K   K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬  W‫א‬‫א‬‫א‬‫א‬    ‫א‬‫א‬‫א‬W‫א‬‫א‬  ‫א‬‫א‬W‫א‬‫א‬  ‫א‬‫א‬W‫א‬‫א‬  ‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬  ‫א‬W‫א‬‫א‬  ‫א‬‫א‬W‫א‬‫א‬  ‫א‬W‫א‬‫א‬  ‫א‬W‫א‬‫א‬  ‫א‬‫א‬W‫א‬‫א‬ ‫א‬‫א‬W‫א‬‫א‬  ‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬ ‫א‬‫א‬  ‫א‬‫א‬ 1 ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬    ‫א‬‫א‬W‫א‬‫א‬  W‫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‫א‬‫א‬‫א‬‫א‬  W‫א‬‫א‬    ٪90‫א‬‫א‬‫א‬  5W‫א‬‫א‬ W‫א‬‫א‬‫א‬‫א‬  • ‫א‬ •  •  W‫א‬‫א‬‫א‬      W‫א‬‫א‬   -1- ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬   ‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬K‫א‬‫א‬‫א‬   W‫א‬   ‫א‬  ‫א‬ ‫א‬ ‫א‬  ‫א‬ ‫א‬ ‫א‬ ‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬ K‫א‬ ‫א‬‫א‬ K‫א‬‫א‬‫א‬  ‫א‬ ‫א‬  ‫א‬ ‫א‬  ‫א‬  ‫א‬  K   ‫א‬       K‫א‬      ‫א‬ ‫א‬ K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  ‫א‬    ‫א‬       K          ‫א‬ ‫א‬ ‫א‬   ‫א‬  ‫א‬ ‫א‬ ‫א‬‫א‬ ‫א‬ W‫א‬ ‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬  K ‫א‬ ‫א‬‫א‬ ‫א‬  ‫א‬‫א‬          W‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬ K‫א‬‫א‬ ‫א‬‫א‬ ‫א‬  ‫א‬    ‫א‬       ? K?‫א‬    ‫א‬  K‫א‬    ‫א‬   ‫א‬ K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬  -2- ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬   ‫א‬K‫א‬‫א‬ ‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬ W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬   ‫א‬‫א‬‫א‬   J–  ‫א‬ ‫א‬– ‫א‬  ‫א‬‫א‬‫א‬‫א‬ W‫א‬‫א‬ W‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬ J K KEF‫א‬‫א‬ J ‫א‬‫א‬‫א‬‫א‬‫א‬ J K‫א‬‫א‬‫א‬‫א‬‫א‬ J K‫א‬ K‫א‬ J -3- ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬   W‫א‬‫א‬ ‫א‬K‫א‬‫א‬ ‫א‬ W‫א‬‫א‬  ‫א‬ ‫א‬‫א‬‫א‬ ‫א‬      ‫א‬‫א‬  W ‫א‬‫א‬  J K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ WW‫א‬K    ‫א‬ ‫א‬   ‫א‬ ‫א‬  ‫א‬  W‫א‬  J K‫א‬‫א‬‫א‬‫א‬ W‫א‬‫א‬  ‫א‬ ‫א‬   ‫א‬  ‫א‬  ‫א‬  ‫א‬   WK W‫א‬ J K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ W‫א‬ J ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬ ‫א‬ KEF‫א‬‫א‬     ‫א‬ ‫א‬‫א‬ ‫א‬   ‫א‬  ‫א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬ W‫א‬ J -4- ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬   ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬ K‫א‬‫א‬‫א‬ W‫א‬ J  ‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬    K‫א‬ ‫א‬‫א‬ ‫א‬  ‫א‬  ‫א‬  ‫א‬  W‫• א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K‫א‬‫א‬‫א‬‫א‬  W‫א‬،‫א‬ ‫א‬  ‫א‬   ‫א‬    ‫א‬   W‫• א‬ ‫א‬‫א‬‫א‬‫א‬W‫• א‬ ‫א‬، K‫א‬‫א‬ ‫א‬‫א‬K‫א‬‫א‬W‫• א‬  ، ‫א‬ ‫א‬   ‫א‬  ‫א‬  ‫א‬   W‫• א‬ K‫א‬،‫א‬‫א‬‫א‬‫א‬ K -5- ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬    W‫א‬K‫א‬‫א‬‫א‬ W‫א‬‫א‬‫ א‬ J1  ‫א‬  WE‫א‬‫א‬F‫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‫א‬‫א‬‫א‬‫א‬ J2 ‫א‬‫א‬K‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ W‫א‬‫ א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬ J3  K‫א‬‫א‬‫א‬‫א‬‫א‬   W‫א‬ K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ W‫א‬ ‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  W‫א‬‫ א‬ J2  W‫א‬‫ א‬ J1 ‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K‫א‬‫א‬‫א‬ -6- ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬   W‫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 W‫א‬ ‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K‫א‬‫א‬ W‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬ K‫א‬‫א‬‫א‬‫א‬ W‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬ K‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬ K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ WE‫א‬F‫א‬ K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ -7- ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬   W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫ א‬K1 K‫א‬،‫א‬،‫א‬،‫א‬‫א‬،‫א‬‫א‬،‫א‬،‫א‬K‫• א‬  K‫א‬،‫א‬K‫א‬ •  K‫א‬‫א‬،‫א‬K‫• א‬ W‫א‬‫א‬  W‫א‬‫א‬ W‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫ א‬K2 K‫א‬،‫א‬،‫א‬‫א‬،‫א‬K‫• א‬ K‫א‬‫א‬،‫א‬K‫א‬‫א‬‫• א‬ K‫א‬ ‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬    W ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬   K‫א‬‫א‬    W‫א‬‫א‬‫א‬‫א‬ ‫א‬ ‫א‬K‫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  W‫א‬‫א‬‫א‬ ‫א‬‫• א‬ ‫א‬‫א‬‫א‬‫א‬K -8- ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬   ‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬K‫א‬  K‫א‬‫א‬ ‫א‬‫• א‬   ‫א‬‫א‬،E‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬ ‫א‬K‫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‫א‬  K‫א‬‫א‬‫א‬‫א‬   ،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬   ‫א‬‫• א‬  W‫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K‫א‬‫א‬‫א‬ ‫א‬‫א‬650.000‫א‬K‫א‬ ،‫א‬‫א‬‫א‬‫א‬‫א‬ -9- ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬    K‫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  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‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K‫א‬‫א‬‫א‬‫א‬‫א‬،   ‫א‬‫א‬K ‫א‬‫א‬‫א‬‫א‬‫א‬   K‫א‬  J1 K  J2 ‫א‬‫א‬‫א‬ •  W‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬    K   - 10 - ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬   ‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬  E‫א‬F‫א‬‫• א‬  ‫א‬‫א‬‫א‬K‫א‬  ‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬   ‫• א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ - 11 - ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬        W‫א‬‫א‬  W‫א‬‫א‬ExF‫א‬‫א‬E√F ‫א‬‫א‬‫א‬‫א‬EF K ‫א‬ K ‫א‬‫א‬‫א‬‫א‬EF K‫א‬‫א‬‫א‬‫א‬‫א‬EF  K‫א‬‫א‬‫א‬‫א‬    W‫א‬‫א‬ ‫א‬،‫א‬‫א‬‫א‬  W‫א‬‫א‬‫א‬‫א‬  ‫ א‬K2 ‫ א‬K1  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF  ‫ א‬K3  ‫ א‬K5 ‫ א‬K4  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‫א‬‫א‬EF - 12 -   K‫א‬‫א‬EF ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬    W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K1  W‫א‬‫א‬  W‫א‬  ‫א‬ J‫א‬‫א‬ J‫א‬‫א‬ J‫א‬ J   ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K2  W‫א‬‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬ J‫א‬ J‫א‬ J‫א‬‫א‬ J ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K3  W ‫א‬‫א‬     ‫א‬‫א‬ J‫א‬ J‫א‬ J‫א‬ J ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K4 ‫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 K5  W‫א‬‫א‬‫א‬‫א‬    ‫א‬‫א‬ J‫א‬ J‫א‬‫א‬ J‫א‬‫א‬ J   - 13 - ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬    W‫א‬‫א‬‫א‬ ‫א‬700,000‫א‬1425\8\1‫א‬ :‫א‬ K1,000,0001425\8\15 W‫ א‬ J1 W‫א‬‫א‬‫ א‬ J2  WE‫א‬F‫ א‬ J3     - 14 -  ‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬  ‫א‬‫א‬  ‫א‬‫א‬ 2 ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬    ‫א‬‫א‬W‫א‬‫א‬  W‫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‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬  W‫א‬‫א‬    ٪95‫א‬‫א‬‫א‬  6W‫א‬‫א‬  W‫א‬‫א‬‫א‬     W‫א‬‫א‬‫א‬‫א‬  •  ‫א‬ •  • ‫א‬‫א‬‫א‬ •  W‫א‬‫א‬  ‫א‬‫א‬‫א‬ - 15 - ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬    ‫א‬‫א‬   ‫א‬‫א‬ ‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬ K‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬1000‫א‬  W‫א‬ K‫א‬،‫א‬‫א‬‫א‬‫א‬ K،‫א‬‫א‬ E‫א‬F‫א‬‫א‬EF‫א‬K‫א‬‫א‬     ‫א‬‫א‬                ‫א‬ ‫ﻣﺪﻳﻦ‬  ‫א‬‫א‬   ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬، - 16 - ‫א‬‫א‬،E‫א‬F‫א‬EF‫א‬‫א‬‫א‬ W‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬ ،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬   KEF‫א‬ J3 K‫א‬‫א‬‫א‬‫א‬  WE1F KEF J2 KEF‫א‬ J1  K‫א‬50.000‫א‬‫א‬  W‫א‬‫א‬‫א‬ 50.000،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  K50.000‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬           50000‫א‬  W‫א‬  K  ‫א‬  ‫א‬         ‫א‬    - 17 - ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬   ‫א‬K‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬  WE2F     ‫א‬    ‫א‬     ‫א‬ ‫א‬ ‫א‬ ‫א‬    W   K‫א‬‫א‬E‫א‬F‫א‬40.000‫א‬‫א‬  K40.000‫א‬،‫א‬‫א‬‫א‬          ‫א‬ ‫א‬  ‫א‬   K40.000،‫א‬‫א‬‫א‬ W‫א‬ ‫א‬            W  ،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬ ‫א‬ ‫א‬‫א‬‫א‬‫א‬ ‫א‬ ‫א‬،‫א‬ ‫א‬‫א‬‫א‬‫א‬E1F‫א‬‫א‬K‫א‬   KE‫א‬F - 18 - ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬    K‫א‬‫א‬‫א‬25.000‫א‬‫א‬  WE3F  K25.000،‫א‬‫א‬‫א‬    W‫א‬  K25.000‫א‬،‫א‬‫א‬‫א‬ ‫א‬  ‫א‬ ‫א‬  ‫א‬                 W‫א‬‫א‬ ،‫א‬‫א‬‫א‬‫א‬ ‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬  W‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬  E‫א‬‫א‬F‫א‬‫א‬‫א‬XX  W‫א‬‫א‬‫א‬‫א‬  E‫א‬‫א‬F‫א‬‫א‬XX      E‫א‬‫א‬FL‫א‬XX  E‫א‬‫א‬FLXX   - 19 - ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬    W‫א‬‫א‬  E‫א‬‫א‬FLXX  ‫א‬‫א‬    W  E‫א‬‫א‬FLXX   ‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬   K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬  W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ WE1F      K‫א‬50.000‫א‬‫א‬  K،‫א‬‫א‬‫א‬    W‫א‬  K‫א‬،‫א‬‫א‬‫א‬  W‫א‬  ‫א‬L50.0000  ‫א‬L50.000  K‫א‬‫א‬E‫א‬F‫א‬40.000‫א‬‫א‬  K،‫א‬‫א‬‫א‬    W‫א‬ WE2F  K‫א‬،‫א‬‫א‬‫א‬ - 20 - ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬    ‫א‬L40.000  ‫א‬L 40.000  W‫א‬      K‫א‬‫א‬‫א‬25.000‫א‬‫א‬  K،‫א‬‫א‬‫א‬    W‫א‬ WE3F  K‫א‬،‫א‬‫א‬‫א‬  W‫א‬  ‫א‬L25.000  ‫א‬L25.000 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬  W‫א‬   350.0001423L6L1‫א‬‫א‬ K1 ‫א‬‫א‬‫א‬1423L6L5‫א‬ K2 ‫א‬‫א‬‫א‬150001423L6L15 K3 K90001423L6L20‫א‬ K4 K‫א‬‫א‬ K‫א‬ K20.000  K‫א‬‫א‬ 30.000‫א‬‫א‬1423L6L25‫א‬ K5 - 21 - ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬   120.000‫א‬‫א‬‫א‬1423L7L1‫א‬ K6 70.000‫א‬‫א‬1423L7L10‫א‬ K7 K1500‫א‬‫א‬‫א‬1423L7L15 K8 K‫א‬ K‫א‬‫א‬ K 45.000‫א‬‫א‬1423L7L20‫א‬ K9 ‫א‬‫א‬‫א‬‫א‬1423L7L28‫א‬ 1423L7L3025.000‫א‬‫א‬ K‫א‬‫א‬‫א‬ K10 K11      W،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  W  ‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J K K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬ J   KE‫א‬F  J   ‫א‬‫א‬،‫א‬ ‫א‬‫א‬  W‫א‬‫א‬  W  K‫א‬،‫א‬‫א‬‫א‬  W‫א‬ - 22 -  K،‫א‬‫א‬‫א‬  W‫א‬ ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬    ‫א‬L350.000  W   ‫א‬L350.000   ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬  K ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬    W‫א‬‫א‬   ‫א‬‫א‬،‫א‬‫א‬ ‫א‬  W  K‫א‬،‫א‬‫א‬‫א‬  W‫א‬    K،‫א‬‫א‬‫א‬  W‫א‬  ‫א‬L20.000  W  ‫א‬L20.000   ‫א‬‫א‬ ‫א‬‫א‬G ‫א‬‫א‬E‫א‬‫א‬F‫א‬‫א‬ ‫א‬‫א‬ G  K‫א‬‫א‬E‫א‬F‫א‬،‫א‬   - 23 -   K ‫א‬‫א‬ ‫א‬‫א‬ ‫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15.000    ‫א‬L15.000 ‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬  W‫א‬  W‫א‬  W‫א‬‫א‬‫א‬  K‫א‬،‫א‬‫א‬‫א‬  W‫א‬    K،‫א‬‫א‬‫א‬  ‫א‬L9.000 ، ‫א‬  ‫א‬‫א‬   ‫א‬   ‫א‬  ‫א‬     W‫א‬‫א‬،  W‫א‬  W‫א‬‫א‬  ‫א‬L9.000 - 24 - ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬    K‫א‬،‫א‬‫א‬‫א‬‫א‬  ‫א‬L30.000  W‫א‬  K،‫א‬‫א‬‫א‬  ‫א‬‫א‬L30.000 E‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ 30.000‫א‬‫א‬‫א‬، ‫א‬EF‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  W   K‫א‬‫א‬  W‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬   W‫א‬‫א‬،‫א‬  W‫א‬  K‫א‬،‫א‬‫א‬‫א‬  ‫א‬‫א‬L120.000  W‫א‬  K،‫א‬‫א‬‫א‬‫א‬  ‫א‬L120.000 ،70.000‫א‬‫א‬‫א‬ ‫א‬،‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  W‫א‬ W‫א‬‫א‬ - 25 -  W‫א‬ ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬    K‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬  ‫א‬L70.000  K،‫א‬‫א‬‫א‬  W‫א‬  ‫א‬‫א‬‫א‬L70.000  W   ‫א‬‫א‬‫א‬‫א‬‫א‬G E‫א‬‫א‬F‫א‬‫א‬‫א‬G  K‫א‬‫א‬‫א‬E‫א‬F‫א‬ W‫א‬‫א‬    K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬، E‫א‬F‫א‬‫א‬  W‫א‬‫א‬،‫א‬‫א‬‫א‬  K،‫א‬‫א‬  W‫א‬  K‫א‬،‫א‬‫א‬‫א‬  W‫א‬  ‫א‬L1500  W  L1500 ،،، ‫א‬  K،، ‫א‬،‫א‬‫א‬    - 26 - ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬     W‫א‬‫א‬   ،‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ،45.000‫א‬‫א‬‫א‬  W‫א‬‫א‬،‫א‬‫א‬  W‫א‬  K،‫א‬‫א‬‫א‬‫א‬  K‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬    ‫א‬‫א‬L45.000 ‫א‬‫א‬‫א‬L45.000  W‫א‬   E‫א‬‫א‬F‫א‬‫א‬‫א‬G  K‫א‬E‫א‬F‫א‬‫א‬  W  ،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬ ‫א‬،‫א‬‫א‬‫א‬‫א‬G ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K‫א‬ W‫א‬‫א‬ ،‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬  ، ‫א‬ ‫א‬   ‫א‬  ‫א‬ ‫א‬  ‫א‬      W‫א‬‫א‬،‫א‬ - 27 - ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬      W‫א‬    K،‫א‬‫א‬‫א‬‫א‬  K‫א‬،‫א‬‫א‬‫א‬    ‫א‬‫א‬L30.000  ‫א‬L30.000  W‫א‬ ‫א‬،‫א‬‫א‬ ‫א‬‫א‬  W‫א‬  W‫א‬ W‫א‬‫א‬    K،‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬،‫א‬‫א‬‫א‬  ‫א‬L25.000    W  ‫א‬L25.000  W‫א‬ ‫א‬،‫א‬‫א‬‫א‬‫א‬  W،‫א‬‫א‬‫א‬‫א‬   K80.000180.000‫א‬‫א‬     - 28 - ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬   ،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  W‫א‬‫א‬  K‫א‬،‫א‬‫א‬‫א‬  ‫א‬L180.000 ‫א‬L80.000     W‫א‬  K،‫א‬‫א‬‫א‬  W‫א‬ L100.000  W ‫א‬‫א‬E‫א‬F‫א‬‫א‬E‫א‬‫א‬‫א‬،‫א‬ ‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬ ‫א‬‫א‬K‫א‬‫א‬  K‫א‬‫א‬ ،‫א‬،‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬  ‫א‬Z‫א‬‫א‬K‫א‬‫א‬‫א‬  ‫א‬‫א‬           - 29 - ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬         ‫א‬‫א‬ K‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬ W‫א‬‫א‬‫א‬ K‫א‬ ‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬  W‫א‬‫א‬  450.000    120.000  1.430.000     K‫א‬‫א‬‫א‬K2.000.000 K‫א‬،‫א‬‫א‬،‫א‬‫א‬‫א‬ ،E‫א‬‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬Z‫א‬‫א‬‫א‬‫א‬  W‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬Z‫א‬‫א‬‫א‬‫א‬ ‫א‬  500,000    450,000 1,500,000  120,000  ‫א‬   1,430,000 - 30 - W‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬       2,000,000               2,000,000 ‫א‬K‫א‬‫א‬‫א‬‫א‬ W‫א‬‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬Z‫א‬‫א‬‫א‬‫א‬ ‫א‬  400,000    400,000 1,500,000  120,000  ‫א‬    100,000 1,430,000 ‫א‬‫א‬    50,000         ‫א‬   2,000,000   2,000,000     W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬H‫א‬H‫א‬Z‫א‬H‫א‬ ‫א‬‫א‬F‫א‬‫א‬EF ‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬E‫א‬‫א‬‫א‬F‫א‬E‫א‬  ‫א‬‫א‬‫א‬H‫א‬H‫א‬Z‫א‬H‫א‬ W  - 31 - ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬   ‫א‬  W‫א‬  W‫א‬  W‫א‬‫א‬‫א‬    ‫א‬ ‫א‬‫א‬   2,000,000      W‫א‬  400,000       1,500,000      W‫א‬  100,000    ‫א‬           2,000,000    400,000  120,000 1,430,000    50,000    W  K‫א‬‫א‬‫א‬  W‫א‬‫א‬‫א‬‫א‬    1423L1L1‫א‬‫א‬  K‫א‬‫א‬250.000    ‫א‬‫א‬‫א‬H‫א‬H‫א‬Z‫א‬H‫א‬  W‫א‬   250.000      ‫א‬ 250.000    W‫א‬‫א‬‫א‬    250.000 250.000  K‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬50.000‫א‬1423L1L5 - 32 -    W‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬    ‫א‬‫א‬‫א‬H‫א‬H‫א‬Z‫א‬H‫א‬  W‫א‬   200.000   50.000  ‫א‬ 250.000     250.000   250.000 ‫א‬‫א‬‫א‬‫א‬‫א‬    K‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬  K10.000‫א‬1423L1L6  W‫א‬‫א‬‫א‬   ‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬  ‫א‬‫א‬‫א‬H‫א‬H‫א‬Z‫א‬H‫א‬  W‫א‬   200.000   50.000    ‫א‬ 250.000 10.000      W   10.000     E‫א‬F 260.000 260.000    K3000‫א‬‫א‬‫א‬1423L1L10  W‫א‬‫א‬‫א‬   ‫א‬‫א‬‫א‬H‫א‬H‫א‬Z‫א‬H‫א‬  W‫א‬ - 33 -     197.000 ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬    ‫א‬ 250.000    W 10.000     E‫א‬F 260.000   50.000   10.000      3000  260.000 ‫א‬،‫א‬‫א‬‫א‬EF‫א‬E‫א‬‫א‬ K‫א‬‫א‬‫א‬   W   ‫א‬‫א‬FEF‫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  K‫א‬‫א‬‫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،EF‫א‬‫א‬‫א‬‫• א‬ ‫א‬K‫א‬500.000‫א‬K‫א‬ W K‫א‬‫א‬  K K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬  ‫א‬L500.000 - 34 - ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬    ‫א‬L500.000     F‫א‬،E‫א‬F‫א‬‫א‬‫א‬  K‫א‬E‫א‬      W‫א‬‫א‬  W‫א‬‫א‬ExF‫א‬‫א‬E√F    ‫א‬  ‫א‬‫א‬E  F K1  K‫א‬‫א‬‫א‬‫א‬‫א‬EF K2 ‫א‬‫א‬‫א‬EF K4 ‫א‬‫א‬‫א‬،EF‫א‬‫א‬‫א‬‫א‬EF K5  K‫א‬    K‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K3  K‫א‬ ‫א‬35000‫א‬85000‫א‬‫א‬  J1 ‫א‬ JK85000 JK50000 JK120.000 J  W  W‫א‬‫א‬  W‫א‬  W‫א‬‫א‬‫א‬‫א‬  J2 - 35 -  K ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬   K‫א‬‫א‬  J   K‫א‬‫א‬ J  470.000‫א‬375.000‫א‬‫א‬‫א‬‫א‬‫א‬  J3  K95.000 JK845.000 JK470.000 J  W‫א‬  K‫א‬ J K‫א‬ J  K375.000 J ،‫א‬245.000‫א‬‫א‬  J4  K490.000 JK245.000 JK980.000 JK735.000 J  120.000‫א‬‫א‬  J5 K‫א‬ JK‫א‬ J     W‫א‬‫א‬‫א‬K‫א‬80.000   W‫א‬ K JK‫א‬ J       - 36 -  ‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬  ‫א‬‫א‬  ‫א‬‫א‬ 3 ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬    ‫א‬‫א‬W‫א‬‫א‬  W‫א‬  W‫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  W‫א‬‫א‬‫א‬    W‫א‬‫א‬    ٪95‫א‬‫א‬‫א‬  10W‫א‬‫א‬ W‫א‬‫א‬‫א‬‫א‬  • ‫א‬ •  • ‫א‬‫א‬‫א‬ •  W‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬   - 37 - ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬   ‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫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 K‫א‬‫א‬‫א‬ - 38 - ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬   ‫א‬‫א‬EF‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬ K1  K‫א‬ W‫א‬‫א‬  W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬E‫א‬‫א‬‫א‬F‫א‬‫א‬ K2 ‫א‬‫א‬‫א‬‫א‬  K K‫א‬‫א‬،‫א‬   ‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ W‫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 W‫א‬‫א‬‫א‬‫א‬ W‫א‬‫א‬‫א‬K‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ KEKKK––‫א‬F‫א‬ J K‫א‬‫א‬ J K‫א‬ J ‫א‬K‫א‬‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ - 39 - ‫א‬‫א‬‫א‬‫א‬‫א‬ K‫א‬‫א‬‫א‬ J ‫א‬‫א‬ K ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬   ‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫• א‬  K‫א‬‫א‬‫• א‬  K‫א‬‫א‬‫א‬  K‫א‬‫א‬‫• א‬  W‫א‬‫א‬‫א‬‫א‬  W‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫• א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬ • ‫א‬‫א‬‫א‬‫א‬‫א‬  W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •  K‫א‬  K‫א‬‫א‬  K‫א‬  K‫א‬ K K    W‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬ K K  K  K‫א‬  K‫א‬‫א‬ •  K‫א‬‫א‬ •   ‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬   ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬K‫א‬‫א‬‫א‬   - 40 - ‫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  W‫א‬  K‫א‬        W                          LL‫א‬ ‫א‬  LL‫א‬‫א‬  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬L  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK  KKKKKKKKKKKKKKKKKKKKL‫א‬  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK  LLKKKKKKKKKKKKKKKKKKKKK‫א‬    ‫א‬‫א‬  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK         - 41 - ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬   ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬        LL‫א‬ ‫א‬  LL‫א‬‫א‬  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬L‫א‬‫א‬  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK  KKKKKKKKKKKKKKKKKKKKL‫א‬  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK  LLKKKKKKKKKKKKKKKKKKKKK    ‫א‬‫א‬  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK  W‫א‬  K‫א‬K‫א‬‫א‬‫א‬    W                                           - 42 - ‫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K‫א‬ K‫א‬‫א‬‫א‬‫א‬ K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  W‫א‬‫א‬‫א‬‫א‬   ‫א‬   K‫א‬‫א‬ ‫א‬‫א‬     ‫א‬      ‫ א‬ ‫א‬              W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬‫א‬ • K‫א‬‫א‬‫א‬ • K‫א‬ • K‫א‬،EF • K‫א‬‫א‬ • K‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫• א‬ - 43 - ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬   ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  ‫א‬ 1423L6L1         1423L6L5     1423L6L15       1423L6L20       1423L6L25     1423L7L1       1423L7L10       1423L7L15     9   5 4   3 2       ‫א‬  W‫א‬‫א‬‫א‬‫א‬  ‫ א‬ ‫א‬ 1   ‫א‬L   350.000    ‫א‬L 350.000      ‫א‬‫א‬         20.000 ‫א‬L   20.000  ‫א‬L    ‫א‬       15.000 ‫א‬L   15.000  ‫א‬L     ‫א‬‫א‬      9.000  9.000   ‫א‬L ‫א‬L  ‫א‬   ‫א‬L ‫א‬‫א‬L  ‫א‬   30.000     30.000       120.000     120.000 6 ‫א‬‫א‬L   ‫א‬L   ‫א‬‫א‬       70.000 7   70.000   ‫א‬L    ‫א‬‫א‬‫א‬L  ‫א‬‫א‬   ‫א‬L  ‫א‬‫א‬‫א‬ - 44 L 45.000 8  1500      1500     45.000   ‫א‬‫א‬ ‫א‬‫א‬   1423L7L20     1423L7L28            10       ‫א‬‫א‬         30.000   ‫א‬‫א‬‫א‬L  ‫א‬   ‫א‬‫א‬L 30.000 ‫א‬‫א‬L  ‫א‬L ‫א‬‫א‬‫א‬  ‫א‬‫א‬    ‫א‬L  ‫א‬L               25.000  11         25.000             1423L7L30  ‫ א‬715.500 715.500   K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬   ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬ ‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬    W  K    W ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬   K‫א‬     - 45 - ‫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‫א‬‫א‬ K‫א‬‫א‬‫א‬ ‫א‬‫א‬ K‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬   K‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬    K‫א‬‫א‬ ‫א‬‫א‬‫א‬K‫א‬‫א‬،EF‫א‬  ‫א‬ ‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫اﻟﻴﻮﻣﻴﺔ‬ ‫ﺑﻴــــــــــــﺎن‬ ‫اﻟﺘﺎرﻳﺦ اﻟﻤﺒﻠﻎ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫اﻟﻴﻮﻣﻴﺔ‬ ‫ﺑﻴـــــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬                       - 46 - ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬    W ‫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  J2 W‫א‬  ‫א‬L5000  K‫א‬‫א‬‫א‬‫א‬  J1  W  K‫א‬‫א‬‫א‬‫א‬‫א‬5000  ‫א‬L5000  KE‫א‬LF‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J3 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J6  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  ‫اﻟﺘﺎرﻳﺦ‬ 1423L6L5 K‫א‬‫א‬E‫א‬‫א‬F‫א‬  J5 K‫א‬‫א‬‫א‬  J4    ‫א‬‫א‬L   ‫رﻗﻢ ﻗﻴﺪ‬ ‫اﻟﻴﻮﻣﻴﺔ‬     ‫ﺑﻴــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬ 1423L6L15 1423L6L20 1423L7L28 1423L7L30   1423L7L1 2 ‫ 000.02 ﻣﻦ ﺣـ/ اﻹﻳﺠﺎر‬1423L6L1 3  ‫א‬L 15.000 9.000 1423L7L10 4  ‫א‬L 120.00  6 0 ‫ﻣﻦ ﺣـ/ اﻟﻤﻌﺪات‬  10   ‫ ﻣﻦ ﺣـ/ ﺷﺮآﺔ‬30.000  11 ‫ اﻟﺘﻘﻮى ﻟﻠﺴﻴﺎرات‬25.000 ‫ﻣﻦ ﺣـ/ رواﺗﺐ‬ ‫وأﺟﻮر‬       ‫ﺑﻴـــــــــــــــﺎن رﻗﻢ ﻗﻴﺪ اﻟﺘﺎرﻳﺦ‬ ‫اﻟﻴﻮﻣﻴﺔ‬ ‫اﻟﻤﺒﻠﻎ‬  1 ‫א‬L 350.00  7  0 ‫א‬‫א‬‫א‬L 70.000     - 47 - ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬    ‫א‬ ‫اﻟﺘﺎرﻳﺦ‬ 1423L6L1 ‫א‬L ‫اﻟﺘﺎرﻳﺦ اﻟﻤﺒﻠﻎ‬ 350.000 ‫رﻗﻢ ﻗﻴﺪ‬ ‫اﻟﻴﻮﻣﻴﺔ‬  1 ‫ﺑﻴــــــــــــﺎن‬          ‫א‬L ‫رﻗﻢ ﻗﻴﺪ‬ ‫اﻟﻴﻮﻣﻴﺔ‬ ‫ﺑﻴـــــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬            ‫א‬ ‫א‬L ‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫اﻟﻴﻮﻣﻴﺔ‬ ‫ﺑﻴــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬ ‫اﻟﺘﺎرﻳﺦ‬ 1423L6L5   ‫رﻗﻢ ﻗﻴﺪ‬ ‫اﻟﻴﻮﻣﻴﺔ‬  2 ‫ﺑﻴـــــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬ 20.000                  ‫א‬L    ‫א‬‫א‬L ‫اﻟﺘﺎرﻳﺦ‬ 1423L7L15   ‫رﻗﻢ ﻗﻴﺪ‬ ‫اﻟﻴﻮﻣﻴﺔ‬  8 ‫ﺑﻴــــــــــــﺎن‬ ‫ﻣﻦ ﺣـ/ ﻣﺼﺎرﻳﻒ‬ ‫آﻬﺮﺑﺎء‬ ‫اﻟﻤﺒﻠﻎ‬ ‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫اﻟﻴﻮﻣﻴﺔ‬  3 ‫ﺑﻴـــــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬ 15.000 1500 1423L6L15            ‫א‬L               - 48 - ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬    ‫א‬ ‫א‬L ‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫اﻟﻴﻮﻣﻴﺔ‬ ‫ﺑﻴــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬ ‫اﻟﺘﺎرﻳﺦ‬ 1423L6L20 ‫رﻗﻢ ﻗﻴﺪ‬ ‫اﻟﻴﻮﻣﻴﺔ‬  4 ‫ﺑﻴـــــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬ 9.000                  ‫א‬L    ‫א‬ ‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫اﻟﻴﻮﻣﻴﺔ‬ ‫ﺑﻴــــــــــــﺎن‬ ‫א‬L ‫اﻟﻤﺒﻠﻎ‬ ‫اﻟﺘﺎرﻳﺦ‬ 1423L6L25   ‫رﻗﻢ ﻗﻴﺪ‬ ‫اﻟﻴﻮﻣﻴﺔ‬ ‫ﺑﻴـــــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬                5 ‫א‬L 30.000    ‫א‬    ‫א‬‫א‬‫א‬L ‫اﻟﺘﺎرﻳﺦ‬ 1423L6L25   ‫رﻗﻢ ﻗﻴﺪ‬ ‫اﻟﻴﻮﻣﻴﺔ‬  5 ‫ﺑﻴــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬ ‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫اﻟﻴﻮﻣﻴﺔ‬  10 ‫ﺑﻴـــــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬ 30.000 ‫ 000.03 ﻣﻦ ﺣـ/ اﻟﺴﻴﺎرة‬1423L7L28              ‫א‬L               - 49 - ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬    ‫א‬‫א‬‫א‬L ‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫اﻟﻴﻮﻣﻴﺔ‬ ‫ﺑﻴــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬ ‫اﻟﺘﺎرﻳﺦ‬ 1423L7L1 ‫رﻗﻢ ﻗﻴﺪ‬ ‫اﻟﻴﻮﻣﻴﺔ‬  6 ‫ﺑﻴـــــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬ 120.000                  ‫א‬L    ‫א‬‫א‬‫א‬‫א‬L ‫اﻟﺘﺎرﻳﺦ‬ 1423L7L10 1423L7L20     ‫رﻗﻢ ﻗﻴﺪ‬ ‫اﻟﻴﻮﻣﻴﺔ‬  7  9 ‫ﺑﻴــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬ ‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫اﻟﻴﻮﻣﻴﺔ‬   ‫ﺑﻴـــــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬       ‫000.07 ﻣﻦ ﺣـ/ اﻟﺒﻨﻚ‬ ‫000.54 ﻣﻦ ﺣـ/ ﻣﺴﺘﻮﺻﻒ‬ ‫اﻟﻨﻮر اﻟﻄﺒﻲ‬            ‫א‬‫א‬L ‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫اﻟﻴﻮﻣﻴﺔ‬ ‫ﺑﻴــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬ ‫اﻟﺘﺎرﻳﺦ‬ 1423L7L15   ‫رﻗﻢ ﻗﻴﺪ‬ ‫اﻟﻴﻮﻣﻴﺔ‬ ‫ﺑﻴـــــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬ 1500            8 ‫א‬L                  - 50 - ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬    ‫א‬‫א‬L ‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫اﻟﻴﻮﻣﻴﺔ‬ ‫ﺑﻴــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬ ‫اﻟﺘﺎرﻳﺦ‬ 1423L7L20 ‫رﻗﻢ ﻗﻴﺪ‬ ‫اﻟﻴﻮﻣﻴﺔ‬ ‫ﺑﻴـــــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬                9 ‫א‬‫א‬‫א‬L 45.000      ‫א‬‫א‬L ‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫اﻟﻴﻮﻣﻴﺔ‬ ‫ﺑﻴــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬ ‫اﻟﺘﺎرﻳﺦ‬ 1423L7L30   ‫رﻗﻢ ﻗﻴﺪ‬ ‫اﻟﻴﻮﻣﻴﺔ‬ ‫ﺑﻴـــــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬                11 ‫א‬L 25.000       ‫א‬‫א‬‫א‬‫א‬‫א‬  ‫א‬  W‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬ K‫א‬‫א‬‫א‬‫א‬  J2 K‫א‬‫א‬  K‫א‬‫א‬‫א‬  J1 E‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J3           - 51 - ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬   ‫اﻟﺘﺎرﻳﺦ‬ 1423L6L15 1423L6L20 1423L7L1 1423L7L28    ‫א‬‫א‬L ‫رﻗﻢ ﻗﻴﺪ‬ ‫اﻟﻴﻮﻣﻴﺔ‬      W‫א‬‫א‬ ‫اﻟﻤﺒﻠﻎ‬ ‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫اﻟﻴﻮﻣﻴﺔ‬ ‫ﺑﻴـــــــــــــــﺎن‬ ‫ﺑﻴــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬ 1423L6L5 ‫ﻣﻦ ﺣـ/ اﻹﻳﺠﺎر‬ 2 3  ‫א‬L 4  ‫א‬L 6  10 ‫ﻣﻦ ﺣـ/ اﻟﻤﻌﺪات‬  11     ‫ﻣﻦ ﺣـ/ ﺷﺮآﺔ‬ ‫اﻟﺘﻘﻮى ﻟﻠﺴﻴﺎرات‬      EF 20.000 15.000 9.000 120.000  30.000       1423L6L1 1423L7L10     1  ‫א‬L  7 ‫א‬‫א‬‫א‬L 350.000 70.000   1423L7L30     1423L12L30 ‫א‬L  25.000        201.000 420.000    ‫א‬  ‫א‬  1424L1L1 420.000 201.000  ‫א‬‫א‬L ‫اﻟﺘﺎرﻳﺦ‬ 1423L6L1   ‫رﻗﻢ ﻗﻴﺪ‬ ‫اﻟﻴﻮﻣﻴﺔ‬  1 ‫ﺑﻴــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬ 350.000          ‫א‬L ‫رﻗﻢ ﻗﻴﺪ اﻟﺘﺎرﻳﺦ‬ ‫اﻟﻴﻮﻣﻴﺔ‬ ‫ﺑﻴـــــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬         1423L12L30                        ‫א‬  1424L1L1 350.000 350.000  EF 350.000  ‫ א‬350.000           - 52 - ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬    ‫א‬‫א‬L ‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫اﻟﻴﻮﻣﻴﺔ‬ ‫ﺑﻴــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬ ‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫اﻟﻴﻮﻣﻴﺔ‬  2 ‫ﺑﻴـــــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬ 20.000     1423L12L30              1423L6L5        ‫א‬L     EF 20.000  ‫ א‬20.000      ‫ א‬20.000  1424L1L1 20.000  ‫א‬‫א‬L ‫اﻟﺘﺎرﻳﺦ‬ 1423L7L15 ‫رﻗﻢ ﻗﻴﺪ‬ ‫اﻟﻴﻮﻣﻴﺔ‬  8 ‫ﺑﻴــــــــــــﺎن‬ ‫ﻣﻦ ﺣـ/ ﻣﺼﺎرﻳﻒ‬ ‫آﻬﺮﺑﺎء‬ ‫اﻟﻤﺒﻠﻎ‬ ‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫اﻟﻴﻮﻣﻴﺔ‬  3 ‫ﺑﻴـــــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬ 15.000 1500 1423L6L15     1423L12L30      EF            ‫א‬L     13500  ‫000.51 א‬  1424L1L1 13500  ‫000.51 א‬  ‫א‬‫א‬L ‫اﻟﺘﺎرﻳﺦ‬       1423L12L30  ‫رﻗﻢ ﻗﻴﺪ‬ ‫اﻟﻴﻮﻣﻴﺔ‬  4   ‫رﻗﻢ ﻗﻴﺪ‬ ‫اﻟﻴﻮﻣﻴﺔ‬ ‫ﺑﻴــــــــــــﺎن‬       ‫اﻟﻤﺒﻠﻎ‬ ‫اﻟﺘﺎرﻳﺦ‬ ‫ﺑﻴـــــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬ 9.000     1423L6L20      EF  9.000  ‫ א‬ 9.000    ‫א‬L        ‫ א‬9.000  1424L1L1 9.000   - 53 - ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬    ‫א‬‫א‬L ‫رﻗﻢ ﻗﻴﺪ اﻟﺘﺎرﻳﺦ‬ ‫اﻟﻴﻮﻣﻴﺔ‬ ‫ﺑﻴــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬ ‫اﻟﺘﺎرﻳﺦ‬ 1423L6L25 ‫رﻗﻢ ﻗﻴﺪ‬ ‫اﻟﻴﻮﻣﻴﺔ‬ ‫ﺑﻴـــــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬ 30.000     1423L12L30                  5 ‫א‬L    ‫א‬   EF 30.000  ‫ א‬30.000      ‫א‬  ‫א‬  1424L1L1 30.000 30.000 ‫א‬‫א‬L ‫اﻟﻤﺒﻠﻎ‬ ‫اﻟﺘﺎرﻳﺦ‬ ‫ﺑﻴـــــــــــــــﺎن رﻗﻢ‬ ‫ﻗﻴﺪ‬ ‫اﻟﻴﻮﻣﻴﺔ‬  10   ‫اﻟﺘﺎرﻳﺦ‬ 1423L6L25 ‫ﺑﻴــــــــــــﺎن رﻗﻢ‬ ‫ﻗﻴﺪ‬ ‫اﻟﻴﻮﻣﻴﺔ‬  5 /‫ﻣﻦ ﺣـ‬ ‫اﻟﺴﻴﺎرة‬ ‫اﻟﻤﺒﻠﻎ‬ 30.000 30.000 1423L7L28                ‫א‬L    ‫א‬ 30.000  ‫א‬ 30.000  ‫א‬‫א‬‫א‬L ‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫اﻟﻴﻮﻣﻴﺔ‬ ‫ﺑﻴــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬ ‫اﻟﺘﺎرﻳﺦ‬ 1423L7L1   ‫رﻗﻢ ﻗﻴﺪ‬ ‫اﻟﻴﻮﻣﻴﺔ‬  6 ‫ﺑﻴـــــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬ 120.000     1423L12L30                    ‫א‬L    EF 120.000  ‫ א‬120.000     - 54 -  ‫ א‬120.000  1424L1L1 120.000 ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬    ‫א‬‫א‬‫א‬‫א‬L ‫اﻟﺘﺎرﻳﺦ‬ 1423L7L10 1423L7L20   ‫رﻗﻢ ﻗﻴﺪ‬ ‫اﻟﻴﻮﻣﻴﺔ‬  7  9 ‫ﺑﻴــــــــــــﺎن‬ ‫ﻣﻦ ﺣـ/ اﻟﺒﻨﻚ‬ ‫ﻣﻦ ﺣـ/ ﻣﺴﺘﻮﺻﻒ‬ ‫اﻟﻨﻮر اﻟﻄﺒﻲ‬   ‫اﻟﻤﺒﻠﻎ‬ 70.000 45.000 ‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫اﻟﻴﻮﻣﻴﺔ‬   ‫ﺑﻴـــــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬                EF 115.000         1423L12L30  ‫000.511 א‬  1424L1L1 115.000    ‫א‬   115.000      ‫א‬‫א‬L ‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫اﻟﻴﻮﻣﻴﺔ‬ ‫ﺑﻴــــــــــــﺎن‬      EF   ‫اﻟﻤﺒﻠﻎ‬ ‫اﻟﺘﺎرﻳﺦ‬ 1423L7L15 ‫رﻗﻢ ﻗﻴﺪ‬ ‫اﻟﻴﻮﻣﻴﺔ‬ ‫ﺑﻴـــــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬ 1500   1423L12L30      8 ‫א‬L    ‫א‬  1424L1L1     1500 ‫ א‬1500 1500 1500        ‫א‬‫א‬L ‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫اﻟﻴﻮﻣﻴﺔ‬ ‫ﺑﻴــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬ ‫اﻟﺘﺎرﻳﺦ‬ 1423L7L20 ‫رﻗﻢ ﻗﻴﺪ‬ ‫اﻟﻴﻮﻣﻴﺔ‬ ‫ﺑﻴـــــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬   1423L12L30                9 ‫א‬‫א‬‫א‬L 45.000      EF 45.000  ‫ א‬45.000     - 55 -  ‫000.54 א‬  1424L1L1 45.000   ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬    ‫א‬‫א‬L ‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫اﻟﻴﻮﻣﻴﺔ‬ ‫ﺑﻴــــــــــــﺎن‬      EF   ‫اﻟﻤﺒﻠﻎ‬ ‫اﻟﺘﺎرﻳﺦ‬ 1423L7L30 ‫رﻗﻢ ﻗﻴﺪ‬ ‫اﻟﻴﻮﻣﻴﺔ‬ ‫ﺑﻴـــــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬   1423L12L30      11 ‫א‬L 25.000      25.000 ‫ א‬25.000      ‫ א‬25.000  1424L1L1 25.000   W  ‫א‬،‫א‬‫א‬‫א‬‫א‬ • ‫א‬‫א‬‫א‬E226.000F‫א‬   K‫א‬ ،‫א‬‫א‬‫א‬ •   K‫א‬‫• א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬   K‫א‬‫א‬ ‫א‬‫א‬K‫א‬‫א‬ K‫א‬‫א‬‫א‬‫א‬               - 56 - ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬   W‫א‬‫א‬‫א‬‫א‬ ‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ،‫א‬‫א‬‫א‬‫א‬‫א‬K  K ‫א‬‫א‬‫א‬‫א‬‫א‬ K‫א‬‫א‬‫א‬ ‫א‬ • K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ • K‫א‬ •   W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬ ‫א‬‫א‬ K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬  ‫א‬  ‫א‬ ‫א‬     E‫א‬‫א‬ ‫א‬  ‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬    ‫א‬  ‫א‬‫א‬       ‫א‬             - 57 - ‫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    350.000           115.000   201.000    20.000  13.500  9000  30.000  120.000    1500  45.000 25.000    ‫א‬‫א‬‫א‬  ‫א‬ ‫א‬ ‫א‬ 465.000 465.000 K‫א‬‫א‬‫א‬‫א‬‫א‬   K‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬  W   ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬،‫א‬‫א‬           - 58 -  ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬    W‫א‬‫א‬‫א‬‫א‬‫א‬ K‫א‬EF،‫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 •  K‫א‬‫א‬  K‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬،‫א‬‫א‬ • ‫א‬‫א‬‫א‬5000K‫א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬1500K‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬K‫א‬‫• א‬  W‫א‬‫א‬‫א‬  ‫א‬L1500  ‫א‬‫א‬L1500   ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬    K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ - 59 -  W‫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‫א‬  K‫א‬‫א‬‫א‬‫א‬                                               - 60 - ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬       W‫א‬‫א‬  W‫א‬‫א‬ExF‫א‬‫א‬E√F  K‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J1E  F  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J2EF ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J5EF  K‫א‬‫א‬    K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J4EF  K‫א‬‫א‬‫א‬‫א‬‫א‬ J3EF E80.000F1423L3L1‫א‬‫א‬‫א‬  J1 E450.000F E12.000F E20.000F‫א‬  K  W‫א‬‫א‬‫א‬  W‫א‬‫א‬ ‫א‬‫א‬E 50.000F‫א‬‫א‬‫א‬ 3L5  J2 K‫א‬E250F‫א‬‫א‬3L6  J3 K‫א‬E15.000F ‫א‬   ‫א‬  ‫א‬  ‫א‬  E18.000F    4L15   J5 K‫א‬ K‫א‬‫א‬E35.000F‫א‬3L8  J4  ‫א‬  E140.000F  ‫א‬      5L16   J6 KE2500F5L17  J7 K‫א‬E6500F‫א‬‫א‬5L29  J8 - 61 - K‫א‬E50.000F ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬   K‫א‬‫א‬‫א‬‫א‬‫א‬ K2  K‫א‬‫א‬‫א‬‫א‬ K3  K‫א‬‫א‬‫א‬ K1  W‫א‬       - 62 -  ‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬  ‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬ 4 ‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬ ‫א‬‫א‬    ‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬  W‫א‬ ‫א‬‫א‬ •  W‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬ • ‫א‬‫א‬‫א‬ • ‫א‬‫א‬‫א‬ •  K‫א‬‫א‬‫א‬‫א‬‫א‬  W‫א‬‫א‬‫א‬         W‫א‬‫א‬    ٪95‫א‬‫א‬‫א‬  4W‫א‬‫א‬ W‫א‬‫א‬‫א‬‫א‬  •  ‫א‬ •  • ‫א‬‫א‬‫א‬ •  W‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬‫א‬‫إ‬     - 63 - ‫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‫א‬‫א‬‫א‬‫א‬‫א‬ K‫א‬ ‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ W‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬ K2  K‫א‬ K1   ‫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‫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  K  K‫א‬‫א‬   ‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬ - 64 - ‫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‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬ ‫א‬  W‫א‬‫א‬ E‫א‬F‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬  W‫א‬‫א‬ ‫א‬E‫א‬F‫א‬‫א‬‫א‬، ‫א‬‫א‬‫א‬K‫א‬‫א‬E‫א‬F‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬ 115.000  W‫א‬K  1423L12L30‫א‬‫א‬    20.000 1500    25.000  ‫א‬     68.500  ‫א‬ 115.000 115.000 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  W‫א‬‫א‬    W‫א‬‫א‬،‫א‬‫א‬       - 65 - ‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬ ‫א‬‫א‬    1423L12L30‫א‬‫א‬  W‫א‬‫א‬‫א‬  ‫א‬‫א‬  ‫א‬‫א‬‫א‬    W‫א‬       115,000 115.000  ‫א‬‫א‬                ‫א‬  25,000  20,000    1500      ‫א‬  ‫א‬ ‫א‬   46,500 68,500          W    ‫א‬1423L12L30‫א‬‫א‬،‫א‬ K  1423L12L301423L1L1‫א‬‫א‬ ‫א‬‫א‬ •  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •     E‫א‬‫א‬F‫א‬‫א‬ K‫א‬‫א‬‫א‬‫א‬ ‫א‬  ‫א‬ ‫א‬      ،        K - 66 - ‫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  W‫א‬‫א‬‫א‬  W‫א‬‫א‬   ‫א‬‫א‬،‫א‬‫א‬‫א‬‫ א‬‫א‬ ،‫א‬،‫א‬‫א‬‫א‬    W‫א‬‫א‬K  ‫א‬‫א‬             418.500    1423L12L30‫א‬‫א‬    W‫א‬         201.000 13.500 45.000         259.500     120.000 9000 30.000           159.000  418.500    ‫א‬ 350.00  ‫א‬ 0  ‫א‬ 68.500                        W‫א‬          ‫א‬‫א‬‫א‬    W        ‫א‬    ‫א‬    ‫א‬‫א‬  ‫א‬‫א‬  418.500 - 67 -      ‫א‬ ‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬ ‫א‬‫א‬   ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  W‫א‬‫א‬   ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  1423L12L30‫א‬‫א‬  W‫א‬ 201,000 13,500    45,000        W‫א‬‫א‬،‫א‬       259,500           ‫א‬‫א‬‫א‬    W      ‫א‬  ‫א‬ 120,000 9,000 30,000     159,000    ‫إﺟﻤﺎﻟﻲ اﻷﺻﻮل اﻟﺜﺎﺑﺘﺔ‬  ‫إﺟﻤﺎﻟﻲ اﻷﺻﻮل‬   2.040.000 350,000 68,500  W‫א‬     418,500   ‫א‬  ‫א‬  ‫א‬   2.040.000 ‫إﺟﻤﺎﻟﻲ اﻟﺨﺼﻮم وﺣﻘﻮق اﻟﻤﻠﻜﻴﺔ‬    W   K68.500‫א‬‫א‬ • E‫א‬H‫א‬Z‫א‬F‫א‬‫א‬‫א‬ •  K‫א‬ - 68 -  K‫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  75.000  ‫א‬      ‫א‬ 1.200.000  25.000    85.000 ‫א‬    35.000      15.000  ‫א‬ 950.000 450.000 ‫א‬‫א‬  120.000 ‫א‬  650.000    800.000     ‫א‬ ‫א‬  ‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  ‫א‬  ‫א‬‫א‬‫א‬‫א‬  ‫א‬ 120.000  140.000 250.000       300.000  85.000    250.000  ‫א‬‫א‬    670.000  ‫00.011.3 00.011.3 א‬  0  0                  - 69 - ‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬ ‫א‬‫א‬   ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  W   W‫א‬‫א‬،‫א‬‫א‬  1423L12L30‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬ 670.000 85.000    755.000  120.000  250.000 ‫א‬      385.000  ‫א‬  755.000  ‫א‬ ‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  W    EFE‫א‬F‫א‬،‫א‬‫א‬‫א‬                       ‫א‬ - 70 -  W‫א‬‫א‬،‫א‬‫א‬‫א‬EF   ‫א‪‬א‪‬א‪‬‬ ‫א‪‬א‪‬א‪‬‬ ‫א‪‬א‪‬‬ ‫‪‬‬ ‫‪‬‬ ‫‪‬א‪‬א‪ 1423L12L30‬‬ ‫ﺧﺼﻮم ﻣﺘﺪاوﻟﺔ:‬ ‫أوراق دﻓﻊ‬ ‫داﺋﻨﻮن‬ ‫إﺟﻤﺎﻟﻲ اﻟﺨﺼﻮم اﻟﻤﺘﺪاوﻟﺔ‬ ‫ﺧﺼﻮم ﻏﻴﺮ ﻣﺘﺪاوﻟﺔ:‬ ‫اﻟﻘﺮوض ﻃﻮﻳﻠﺔ اﻷﺟﻞ‬ ‫إﺟﻤﺎﻟﻲ اﻟﺨﺼﻮم ﻏﻴﺮ اﻟﻤﺘﺪاوﻟﺔ‬ ‫ﺣﻘﻮق اﻟﻤﻠﻜﻴﺔ:‬ ‫رأس اﻟﻤﺎل‬ ‫أرﺑﺎح اﻟﻌﺎم‬ ‫ﻣﺠﻤﻮع ﺣﻘﻮق اﻟﻤﻠﻜﻴﺔ‬ ‫أﺻﻮل ﻣﺘﺪاوﻟﺔ:‬ ‫000.58‬ ‫000.021‬ ‫000.502‬ ‫000.059‬ ‫000.059‬ ‫000.002.1‬ ‫000.583‬ ‫000.585.1‬ ‫ﺑﻨﻚ‬ ‫ﺻﻨﺪوق‬ ‫ﻣﺪﻳﻨﻮن‬ ‫أوراق ﻗﺒﺾ‬ ‫إﺟﻤﺎﻟﻲ اﻷﺻﻮل اﻟﻤﺘﺪاوﻟﺔ‬ ‫أﺻﻮل ﺛﺎﺑﺘﺔ:‬ ‫أراﺿﻲ‬ ‫ﻣﺒﺎﻧﻲ‬ ‫ﺁﻻت وﻣﻌﺪات‬ ‫أﺛﺎث‬ ‫إﺟﻤﺎﻟﻲ اﻷﺻﻮل اﻟﺜﺎﺑﺘﺔ‬ ‫أﺻﻮل ﻏﻴﺮ ﻣﻠﻤﻮﺳﺔ:‬ ‫ﺑﺮاءة اﺧﺘﺮاع‬ ‫ﺷﻬﺮة اﻟﻤﺤﻞ‬ ‫إﺟﻤﺎﻟﻲ اﻷﺻﻮل ﻏﻴﺮ‬ ‫اﻟﻤﻠﻤﻮﺳﺔ‬ ‫إﺟﻤﺎﻟﻲ اﻷﺻﻮل‬ ‫إﺟﻤﺎﻟﻲ اﻟﺨﺼﻮم وﺣﻘﻮق اﻟﻤﻠﻜﻴﺔ‬ ‫000.57‬ ‫000.52‬ ‫000.53‬ ‫000.51‬ ‫000.051‬ ‫000.054‬ ‫000.056‬ ‫000.008‬ ‫000.041‬ ‫000.040.2‬ ‫000.052‬ ‫000.003‬ ‫000.055‬ ‫000.047.2‬ ‫000.047.2‬ ‫‪ ‬‬ ‫‪ ‬‬ ‫‪ ‬‬ ‫‪ ‬‬ ‫‪ ‬‬ ‫‪ ‬‬ ‫‪ ‬‬ ‫‪ ‬‬ ‫‪ ‬‬ ‫‪‬א‪ ‬‬ ‫- 17 -‬ ‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬ ‫א‬‫א‬   ‫א‬F‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬   ‫א‬،‫א‬‫א‬‫א‬‫א‬  W‫א‬‫א‬‫א‬KE‫א‬L‫א‬  W‫א‬ K1  L120.000    ‫א‬L370.000   ‫א‬L250.000  E‫א‬‫א‬F      ‫א‬‫א‬‫א‬‫א‬L670.000  ‫א‬L755.000  E‫א‬‫א‬‫א‬‫א‬F    ‫א‬‫א‬‫א‬L85.000    W‫א‬‫א‬‫א‬ K2     EF‫א‬L385.000  E‫א‬‫א‬F  ‫א‬L385.000  W‫א‬ K3  W‫א‬     W  - 72 - ‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬ ‫א‬‫א‬   ‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬  W‫א‬  EF‫א‬L385.000  ‫א‬L385.000        E‫א‬‫א‬F                                     - 73 - ‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬ ‫א‬‫א‬      W‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬EF .1  ‫א‬‫א‬‫א‬EF .3 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF .4  K    W‫א‬‫א‬  W1423L12L30‫א‬‫א‬‫א‬‫א‬‫א‬  K  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF .2  W‫א‬‫א‬ExF‫א‬‫א‬E√F ‫א‬‫א‬‫א‬‫א‬450.000،‫א‬18500،60.000،‫א‬250.000 100.000،‫א‬70.000،‫א‬60.000،20.000،‫א‬ 15000،‫א‬‫א‬25000،120.000،15000،  K‫א‬113.000،16500،  K1423‫א‬‫א‬‫א‬‫א‬‫א‬ K2 K1423‫א‬‫א‬‫א‬‫א‬ K1  W‫א‬     - 74 -  ‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬  ‫א‬  ‫א‬ 5 ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬    ‫א‬W‫א‬‫א‬  W‫א‬  ‫א‬‫א‬‫א‬ • ‫א‬‫א‬‫א‬‫א‬ • W‫א‬‫א‬   ‫א‬‫א‬‫• א‬    K‫א‬‫א‬‫א‬‫א‬‫א‬ W‫א‬‫א‬    ٪90‫א‬‫א‬‫א‬  8W‫א‬‫א‬  W‫א‬‫א‬‫א‬‫א‬  •  •  W‫א‬‫א‬‫א‬     ‫א‬‫א‬‫א‬ • ‫א‬ • ‫א‬‫א‬‫א‬‫א‬‫א‬‫إ‬  W‫א‬‫א‬     - 75 - ‫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  ‫א‬ K  ‫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 K‫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 K  ‫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K‫א‬‫א‬‫א‬‫א‬‫א‬ K‫א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  W‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬ •  KEF‫א‬‫א‬ • K‫א‬    - 76 - ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬   ‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬‫א‬ W‫א‬‫א‬‫א‬‫א‬‫א‬    ‫א‬‫א‬      W‫א‬W  ‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬ W‫א‬‫ א‬ J1 ‫א‬‫א‬‫א‬K‫א‬‫א‬،‫א‬ ‫א‬F‫א‬‫א‬،ELF‫א‬ K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬E‫א‬  W   ‫א‬‫א‬‫א‬، 240.000‫א‬‫א‬‫א‬‫א‬‫א‬  K220.000‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ،E220.000  J240.000F 20.000‫א‬‫א‬‫א‬‫א‬‫א‬    W‫א‬‫א‬1423L12L30‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬L20.000  ‫א‬   ‫א‬‫א‬‫א‬L20.000       - 77 - ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬    ‫א‬‫א‬L ‫א‬   ‫א‬  ‫א‬ ‫א‬     ‫א‬           1423L12L30     1423L12L30   220.000 20.000 ‫א‬‫א‬L   ‫א‬‫א‬      ‫א‬  W‫א‬                240.000  EF  ‫א‬‫א‬L ‫א‬  ‫א‬ 1423L12L30   ‫א‬ ‫א‬  ‫א‬         1423L12L30         20.000      ‫א‬            L  20.000 ‫א‬ ‫א‬‫א‬       W   ‫א‬   ‫א‬      ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬ ‫א‬  • ‫א‬‫א‬‫א‬220.000‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ KE220.000F‫א‬‫א‬‫א‬‫א‬‫א‬     240.000  ‫א‬   ‫א‬ ‫א‬ ‫א‬ ‫• א‬ ‫א‬  20.000‫א‬‫א‬‫א‬‫א‬  • K‫א‬‫א‬‫א‬‫א‬‫א‬ - 78 - ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬   ‫א‬ ‫א‬ W‫א‬‫א‬‫א‬‫א‬ 240.00 0       W‫א‬‫א‬‫א‬ ‫א‬ ‫א‬‫א‬ 20.000    K ‫א‬‫א‬‫א‬ ‫א‬  W‫א‬‫ א‬ J2    ‫א‬‫א‬‫א‬‫א‬‫א‬  W‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬  K90.000‫א‬1423L1L1 ‫א‬    ‫א‬   ،    ‫א‬  ‫א‬   J      W‫א‬‫א‬‫א‬K ‫א‬1423L1L1‫א‬ •    ‫א‬L90.000  L90.000 ‫א‬‫א‬‫א‬‫א‬1423L12L30 •  ‫א‬‫א‬ - 79 - ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬   L45.000  W‫א‬‫א‬‫א‬  ‫א‬‫א‬L ‫א‬   ‫א‬ 1423L1L1  ‫א‬ ‫א‬     ‫א‬              ‫א‬  ‫א‬L45.000                  L 90.000        ‫א‬L ‫א‬ 1423L12L30  ‫א‬  L ‫א‬ ‫א‬ 1423L1L1        ‫א‬    ‫א‬     1423L12L30      45.000            45.000  ‫א‬L 90.000         ‫א‬   EF             - 80 - ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬    ‫א‬‫א‬L ‫א‬  ‫א‬  ‫א‬ ‫א‬  ‫א‬    ‫א‬                 1423L12L30   L  45.000                W‫א‬‫א‬‫א‬W    ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬ ‫א‬ W‫א‬‫א‬‫א‬‫ א‬ J1 ‫א‬‫א‬‫א‬‫א‬ ، ‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬ K‫א‬ K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬    W  85.000‫א‬‫א‬‫א‬‫א‬  K1423L12L30    W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬L85.000 ‫א‬‫א‬L85.000  ‫א‬‫א‬   - 81 - ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬    ‫א‬‫א‬‫א‬‫א‬‫א‬L ‫א‬   ‫א‬  ‫א‬ ‫א‬     ‫א‬  ‫א‬  W‫א‬           1423L12L30  ‫א‬‫א‬ ‫א‬‫א‬L 85.000  ‫א‬‫א‬‫א‬‫א‬‫א‬L ‫א‬  ‫א‬  ‫א‬ ‫א‬   ‫א‬‫א‬L 85.000    ‫א‬ 1423L12L30   ‫א‬       ‫א‬‫א‬     ‫א‬ ‫א‬‫א‬‫א‬‫א‬ 85.000 W‫א‬‫א‬‫א‬‫א‬    ‫א‬‫א‬        W‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬ 85.000       - 82 - ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬      WE‫א‬F‫א‬‫א‬‫א‬‫ א‬ J2 ‫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‫א‬‫א‬‫א‬‫א‬ ‫א‬ 120.000‫א‬ 1423L1L1    K‫א‬‫א‬‫א‬   J  K‫א‬ ‫א‬،E‫א‬F‫א‬‫א‬   W‫א‬‫א‬‫א‬ ‫א‬1423L1L1‫א‬‫א‬ • ‫א‬‫א‬L120.000    ‫א‬L120.000   ‫א‬‫א‬‫א‬‫א‬1423L12L30 • ‫א‬‫א‬‫א‬‫א‬      ‫א‬‫א‬L40.000  W‫א‬‫א‬‫א‬        ‫א‬‫א‬L40.000 - 83 - ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬      ‫א‬‫א‬L ‫א‬  ‫א‬      ‫א‬ ‫א‬  ‫א‬    ‫א‬               1423L1L1         ‫א‬L 120.000          ‫א‬‫א‬L ‫א‬   ‫א‬ 1423L1L1  ‫א‬ ‫א‬   ‫א‬ ‫א‬L  ‫א‬            ‫א‬   L 120.000 1423L12L30       1423L12L30    40.000       80.000  EF      ‫א‬‫א‬‫א‬L ‫א‬   ‫א‬ 1423L12L30  ‫א‬ ‫א‬     ‫א‬      40.000  EF    ‫א‬   ‫א‬‫א‬L 40.000    W  - 84 - ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬   K‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬ K‫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    W‫א‬‫א‬  W‫א‬‫א‬ExF‫א‬‫א‬E√F    ‫א‬      ‫א‬ ‫א‬ E       F K2 ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬ EF K3 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K4  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K5  W‫א‬‫א‬  1419L12L30‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬ ‫א‬ ‫א‬  22,000 4,000 15,000 6,000 4,000 34,000 - 85 -  K‫א‬‫א‬‫א‬EF K1  K‫א‬‫א‬‫א‬  K  K‫א‬‫א‬‫א‬   ‫א‬ ‫א‬‫א‬ ‫א‬   ‫א‬ ‫א‬ ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬   80,000 60,000 66,000 9,000 ‫א‬‫א‬ ‫א‬ ‫א‬ ‫א‬                          W‫א‬    K1.000‫א‬‫א‬‫א‬‫א‬‫א‬ K  5.000‫א‬‫א‬‫א‬‫א‬‫א‬ K   K‫א‬‫א‬ J1W‫א‬  ‫א‬151419L1L1‫א‬‫ א‬K  K3.000‫א‬‫ א‬K   K‫א‬‫א‬‫א‬‫א‬‫א‬ J2  - 86 -  ‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬  ‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬ 6 ‫א‬‫א‬ ‫א‬‫א‬‫א‬ ‫א‬‫א‬    ‫א‬‫א‬‫א‬W‫א‬‫א‬  W‫א‬ W‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬ • K‫א‬‫א‬‫א‬‫א‬ • K‫א‬‫א‬‫א‬ • K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ • ‫א‬‫א‬ •  ‫א‬‫א‬‫א‬‫א‬ • K‫א‬‫א‬‫א‬ • ‫א‬           ‫א‬ ‫א‬‫א‬    ‫א‬  K‫א‬‫א‬‫א‬‫א‬ W‫א‬‫א‬    ٪90‫א‬‫א‬‫א‬  10W‫א‬‫א‬  W‫א‬‫א‬‫א‬‫א‬  • ‫א‬ •  •  W‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬ •  W‫א‬‫א‬ 1‫א‬   - 88 - ‫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‫א‬‫א‬‫א‬‫א‬K‫א‬ ‫א‬K‫א‬‫א‬ ‫א‬‫א‬‫א‬K‫א‬   K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬   ‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬ K‫א‬‫א‬‫א‬‫א‬  W‫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  K‫א‬    ‫א‬‫א‬‫א‬‫א‬ K‫א‬‫א‬‫א‬‫א‬K ‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬    WE6F‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ - 89 - ‫א‬‫א‬‫א‬ ‫א‬‫א‬? ‫א‬‫א‬ ‫א‬‫א‬‫א‬ ‫א‬‫א‬   ‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬  K?‫א‬‫א‬   ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬   K‫א‬‫א‬‫א‬‫א‬ K‫א‬    W‫א‬‫א‬‫א‬‫א‬‫א‬      K‫א‬‫א‬‫א‬‫ א‬K1  K‫א‬ K2 K‫א‬ K3 K‫א‬‫א‬ K6  K‫א‬ K5  K‫א‬‫א‬ K4  W‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬K‫א‬‫א‬  W‫א‬‫א‬   48‫א‬‫א‬‫א‬‫א‬ K‫א‬ ‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬     - 90 - ‫א‬‫א‬ ‫א‬‫א‬‫א‬ ‫א‬‫א‬   1,5‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬  W‫א‬‫א‬ ‫א‬‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬  W      W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬  ‫א‬ ‫א‬  ‫א‬  ‫א‬‫א‬     6  192  192  ‫א‬  123  ‫א‬ 1  135  ‫א‬ 2   ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬  K15‫א‬‫א‬   W‫א‬  15x 192Z‫א‬‫א‬  E22,5x5FHE15x192FZ‫א‬‫א‬  135H2880Z  K3015Z  K2880Z  3015H2880Z‫א‬‫א‬‫א‬‫א‬‫א‬  5895Z       - 91 -   ‫א‬‫א‬ ‫א‬‫א‬‫א‬ ‫א‬‫א‬    W‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬    KK‫א‬‫א‬‫א‬  W‫א‬‫א‬ ‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬ ‫א‬   ‫א‬‫א‬‫א‬‫א‬K‫א‬ ‫א‬‫א‬‫א‬٪9‫א‬‫א‬K‫א‬‫א‬  K  ‫א‬‫א‬‫א‬‫א‬K  W‫א‬  K‫א‬‫א‬   ‫א‬‫א‬‫א‬‫א‬‫א‬  W     ‫א‬–‫א‬‫א‬‫א‬Z‫א‬‫א‬‫א‬‫א‬     ‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬       - 92 - ‫א‬‫א‬ ‫א‬‫א‬‫א‬ ‫א‬‫א‬   ‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬  ‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬    W‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬ K‫א‬‫א‬‫א‬‫א‬‫א‬ K‫א‬‫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K‫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‫א‬  K‫א‬‫א‬K‫א‬   ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬K‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬   ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬     - 93 - ‫א‬‫א‬ ‫א‬‫א‬‫א‬ ‫א‬‫א‬    G‫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      ‫ﺳﻜﻦ‬                                          ‫א‬‫א‬‫א‬‫א‬‫ א‬W‫א‬G  ‫א‬‫א‬  W‫א‬‫א‬‫א‬ K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬   K    ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬E‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬   ‫א‬‫א‬‫א‬1423‫א‬‫א‬‫א‬W  K‫א‬‫א‬‫א‬K‫א‬‫א‬  W‫א‬‫א‬‫א‬ - 94 - 3000،5000‫א‬،120.000   ‫א‬‫א‬ ‫א‬‫א‬‫א‬ ‫א‬‫א‬     ‫ א‬   ‫ א‬‫א‬         ‫א‬    ‫א‬‫א‬‫א‬L  ‫א‬    ‫א‬‫א‬L  ‫א‬L  E٪9F‫א‬    ‫א‬L   E‫א‬‫א‬F‫א‬L    10800    5000  3000 101.200     120.000 ‫א‬‫א‬‫א‬F  E‫א‬1423   ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  K   ،‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬   E ‫א‬F3000‫א‬‫א‬ ‫ א‬     ‫א‬    ‫א‬L ‫א‬   W‫א‬ •  W‫א‬‫א‬ ‫ א‬‫א‬         3000  ‫א‬L 3000    E‫א‬F   - 95 - ‫א‬‫א‬ ‫א‬‫א‬‫א‬ ‫א‬‫א‬    W‫א‬‫א‬‫א‬‫א‬ ‫ א‬        ‫ א‬‫א‬  ‫א‬   ‫א‬    ‫א‬L ‫א‬F  E   3000  ‫א‬L 3000      W‫א‬‫א‬‫א‬ • ‫ א‬   ‫ א‬‫א‬         ‫א‬    ‫א‬‫א‬‫א‬L  ‫א‬     ‫א‬‫א‬L  ‫א‬L  E٪9F‫א‬    ‫א‬L ‫א‬‫א‬‫א‬F ‫א‬1423  E‫א‬‫א‬‫א‬      ‫א‬L  ‫א‬L     10800    5000  3000  3000 98.200     120.000   - 96 -   ‫א‬‫א‬ ‫א‬‫א‬‫א‬ ‫א‬‫א‬    W‫א‬‫א‬‫א‬‫א‬   ‫ א‬     ‫א‬    ‫א‬L ‫א‬  ‫ א‬‫א‬         3000  ‫א‬L 3000     ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  W‫א‬‫א‬ J  W‫א‬‫א‬K  W،‫א‬‫א‬‫א‬   ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٪8 •  K‫א‬‫א‬‫א‬٪2 •  K‫א‬  K350.000‫א‬،،‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬  W‫א‬  W  7000Z٪2x350.000Z‫א‬‫א‬‫א‬  28000Z٪8x 350.000Z‫א‬‫א‬‫א‬  W‫א‬     - 97 - ‫א‬‫א‬ ‫א‬‫א‬‫א‬ ‫א‬‫א‬    W‫א‬ ‫ א‬        ‫ א‬‫א‬    ‫א‬   ‫א‬‫א‬‫א‬L ‫א‬‫א‬‫א‬L  ‫א‬   E‫א‬‫א‬‫א‬F  E‫א‬‫א‬‫א‬F  ‫א‬   ‫א‬‫א‬L 35.000 ‫א‬‫א‬‫א‬F  E  ‫א‬   ‫א‬‫א‬L   28.000     7.000      W‫א‬ ‫ א‬        ‫ א‬‫א‬    ‫א‬     ‫א‬L 35.000 ‫א‬‫א‬F  E‫א‬    ‫א‬   35.000  ‫א‬‫א‬ ‫א‬   K‫א‬‫א‬‫א‬‫א‬‫א‬  W‫א‬ J         - 98 - ‫א‬‫א‬ ‫א‬‫א‬‫א‬ ‫א‬‫א‬    W‫א‬‫א‬‫א‬‫א‬‫א‬ ‫ א‬   ‫ א‬‫א‬         ‫א‬    ‫א‬L ‫א‬  xxx EKKKKKKKKKKKF    ‫א‬L  xxx ‫א‬‫א‬‫א‬‫א‬،‫א‬ ‫ א‬         ‫א‬    ‫א‬‫א‬L  ‫א‬ ‫א‬    xxx  W‫א‬‫א‬‫א‬‫א‬‫א‬ ‫ א‬‫א‬   EKKKKKKKKKKKF   ‫א‬L xxx    K7,000??‫א‬1424L1L1  K‫א‬‫א‬W‫א‬   W‫א‬  W‫א‬  W‫א‬ ‫ א‬   ‫ א‬‫א‬         ‫א‬    EF‫א‬L ‫א‬  EFF   7.000  ‫א‬L 7.000     - 99 - ‫א‬‫א‬ ‫א‬‫א‬‫א‬ ‫א‬‫א‬   ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬K‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬  W‫א‬‫א‬ J   W‫א‬   ‫ א‬   ‫ א‬‫א‬         ‫א‬    ‫א‬‫א‬L  ‫א‬‫א‬ ‫א‬    xxx EKKKKKKK‫א‬F     ‫א‬L  xxx       W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫ א‬     ‫א‬   ‫א‬  xxx ‫ א‬‫א‬        ‫א‬‫א‬‫א‬L   ‫א‬‫א‬‫א‬L xxx   ‫א‬‫א‬‫א‬‫א‬‫א‬ K‫א‬‫א‬‫א‬  W‫א‬‫א‬K   K‫א‬‫א‬‫א‬ - 100 - ‫א‬‫א‬ ‫א‬‫א‬‫א‬ ‫א‬‫א‬    W‫א‬ ‫ א‬     ‫א‬    ‫א‬L ‫א‬  xxx     ‫ א‬‫א‬          ‫א‬L  xxx ‫א‬KK‫א‬‫א‬‫א‬‫א‬‫א‬       K‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬  W‫א‬‫א‬‫א‬K ‫א‬‫א‬‫א‬K‫א‬  ‫א‬‫א‬‫א‬ ‫א‬K‫א‬‫א‬‫א‬  W‫א‬‫א‬‫א‬  ‫א‬   ‫א‬  xxx ‫א‬‫א‬‫א‬‫א‬‫א‬ K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬   ‫ א‬   ‫ א‬‫א‬        ‫א‬‫א‬L      ‫א‬L xxx ‫א‬‫א‬F  EKKKKKKKK - 101 - ‫א‬‫א‬ ‫א‬‫א‬‫א‬ ‫א‬‫א‬   ‫א‬‫א‬‫א‬K‫א‬‫א‬  ‫א‬‫א‬‫א‬  W‫א‬‫א‬K ‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬ K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K‫א‬‫א‬‫א‬‫א‬‫א‬      W‫א‬‫א‬  xxx ‫ א‬   ‫ א‬‫א‬         ‫א‬    ‫א‬‫א‬L   ‫א‬    ‫א‬L  xxx                         - 102 - ‫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  K‫א‬‫א‬‫א‬   2500‫א‬‫א‬W  ‫؟‬‫א‬‫א‬K    4375ZE2D2500Fx 3.5Z‫א‬ K3000‫א‬‫א‬8  W    ‫؟‬‫א‬‫א‬    9000Z3000x 3Z‫א‬‫א‬‫א‬  16500Z9000H7500Z‫א‬      ‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬       - 103 - ‫א‬‫א‬ ‫א‬‫א‬‫א‬ ‫א‬‫א‬   ‫א‬‫א‬‫א‬‫א‬1421L1L1‫א‬  W 1423،20.000‫א‬‫א‬1422،15000‫א‬  K25000‫א‬‫א‬  W‫א‬    K‫א‬‫א‬‫א‬‫א‬  7500Z2D15000Z‫א‬  W1421      W‫א‬‫א‬ ‫ א‬     ‫א‬   L ‫א‬  ‫ א‬‫א‬         L 7.500 ‫א‬F  E1421  ‫א‬  ‫א‬   7.500               - 104 - ‫א‬‫א‬ ‫א‬‫א‬‫א‬ ‫א‬‫א‬    W‫א‬‫א‬‫א‬‫א‬ ‫א‬ ‫א‬ 7500   ‫א‬‫א‬   ‫א‬  W‫א‬‫א‬‫א‬       7500  20000ZE2D20000Fx2Z‫א‬  W1422        W‫א‬‫א‬ ‫ א‬     ‫א‬    L  ‫א‬  ‫א‬  ‫ א‬‫א‬          L 12.500 ‫א‬F  E1422  ‫א‬   12.500   - 105 - ‫א‬‫א‬ ‫א‬‫א‬‫א‬ ‫א‬‫א‬   ،E20.000F‫א‬ 1422 1422،E20.000F‫א‬E7500F‫א‬  W1422‫א‬‫א‬‫א‬‫א‬ 12500 K1422‫א‬‫א‬‫א‬  KE12500F‫א‬ ‫א‬ ‫א‬   ‫א‬‫א‬    W‫א‬‫א‬‫א‬ ‫א‬ 20000    37500ZE2D25000Fx3Z‫א‬ ‫ א‬         ‫א‬    ‫א‬  W1423    W‫א‬‫א‬ ‫ א‬‫א‬    L  ‫א‬   L 17.500 ‫א‬F  E1423 - 106 -   17.500  ‫א‬   ‫א‬‫א‬ ‫א‬‫א‬‫א‬ ‫א‬‫א‬    ‫א‬  W1423‫א‬‫א‬‫א‬‫א‬ 17500 ‫א‬  ‫א‬‫א‬   ‫א‬  W‫א‬‫א‬‫א‬   37500      ‫א‬ ‫א‬‫א‬  W‫א‬‫א‬‫א‬ ‫א‬    xxx K‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬E‫א‬L‫א‬F ‫ א‬         ‫א‬   ‫ א‬‫א‬   L  EKKKKKK‫א‬KKKKKK ‫א‬F    ‫א‬L xxx  ‫א‬ - 107 - ‫א‬‫א‬ ‫א‬‫א‬‫א‬ ‫א‬‫א‬    W‫א‬‫א‬‫א‬‫א‬ K‫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K‫א‬‫א‬‫א‬‫א‬  1424‫א‬‫א‬‫א‬‫א‬‫א‬                              ‫א‬‫א‬‫א‬  100.000  110.000  105.000  97.000  100.000  103.000  120.000  110.000  130.000  100.000  100.000  110.000  1.285.000 K‫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  ‫א‬   ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬ - 108 - ‫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‫א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫ﺻﺎﻓﻲ اﻟﺮوﺗﺐ و اﻷﺟﻮر‬ 140000 120000 100000 80000 60000 40000 20000 0 ‫ﺻﺎﻓﻲ اﻟﺮوﺗﺐ و اﻷﺟﻮر‬  W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬‫• א‬    K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •  K‫א‬‫א‬‫א‬‫א‬‫א‬ • - 109 - ‫ﺠﺔ‬ ‫ﻟﺤ‬ ‫ذو ا ﻌﺪة‬ ‫اﻟﻘ‬ ‫ذو‬ ‫ﻮال‬ ‫ﺷ ﺎن‬ ‫ﻀ‬ ‫رﻣ‬ ‫ﺎن‬ ‫ﺷﻌﺒ‬ ‫ﺟﺐ ﻧﻲ‬ ‫ﺜﺎ‬ ‫ر‬ ‫دى اﻟ ﻟﻰ‬ ‫ﻤ ﺎ ﻷو‬ ‫ﺟ ىا‬ ‫ﻤﺎد ﻧﻲ‬ ‫ﺟ اﻟﺜﺎ‬ ‫رﺑﻴﻊ ول‬ ‫اﻷ‬ ‫ﺑﻴﻊ‬ ‫ر‬ ‫ﻔﺮ‬ ‫ﺻ‬ ‫ﺮم‬ ‫ﻣﺤ‬ ‫اﻟﺸﻬﺮ‬ ‫اﻟﻤﺒﻠﻎ‬   ‫א‬‫א‬ ‫א‬‫א‬‫א‬ ‫א‬‫א‬    ‫א‬  W‫א‬  K‫א‬‫ א‬K1  ‫؟‬‫א‬‫א‬ K3  K‫א‬‫א‬‫א‬ K2    W  W‫א‬‫א‬  W‫א‬‫א‬ExF‫א‬‫א‬E√F  K‫א‬‫א‬‫א‬‫א‬E F K1   ‫א‬‫א‬،‫א‬E F K2   K‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬E F K3   ‫א‬ ‫א‬‫א‬‫א‬‫א‬E F K4   ‫א‬‫א‬‫א‬‫א‬‫א‬E F K5  K‫א‬‫א‬    K‫א‬E‫א‬F‫א‬  K‫א‬ - 110 - ‫א‬‫א‬ ‫א‬‫א‬‫א‬ ‫א‬‫א‬   ‫א‬‫א‬‫א‬1423‫א‬‫א‬‫א‬  J1 8000،5000‫א‬، 180.000  ‫؟‬‫א‬‫א‬K‫א‬‫א‬  W‫א‬‫א‬  W‫א‬  K13500 JK16200 J    K167000 JK150800 J ‫א‬‫א‬‫א‬1421L1L1‫א‬  J2 K250.000‫א‬‫א‬1423،  ‫؟‬1422‫א‬‫א‬‫א‬ 200.000‫א‬‫א‬1422،120.000‫א‬‫א‬  K140.000 JK60.000 J  K250.000 JK375.000 J   ‫א‬‫א‬1423‫א‬‫א‬‫א‬  J3 20000،16000‫א‬،190.000 K‫א‬‫א‬K‫א‬‫א‬ ‫א‬‫א‬6  J4  K14625 JK18000 J ‫؟‬‫א‬‫א‬K4500 K3800 JK17100 J K15200 JK19000 J  K15750 JK29250 J - 111 - ‫א‬‫א‬ ‫א‬‫א‬‫א‬ ‫א‬‫א‬   ‫א‬‫א‬‫א‬1421L1L1‫א‬  J5 K250.000‫א‬‫א‬1423،   ‫؟‬1422‫א‬   200.000‫א‬‫א‬1422،120.000‫א‬‫א‬  K120.000 JK100.000 J        K250.000 JK200.000 J - 112 -  ‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬  ‫א‬  ‫א‬ 7 ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬   ‫א‬W‫א‬‫א‬  W‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬    W‫א‬‫א‬  W‫א‬‫א‬ ‫א‬‫א‬‫א‬‫• א‬ ‫א‬‫א‬ • ‫א‬‫א‬‫• א‬ ‫א‬‫א‬‫• א‬    ٪90‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬  12 W‫א‬‫א‬     ‫א‬‫א‬‫א‬‫• א‬  • ‫א‬ •  •  W‫א‬‫א‬ ‫א‬ •    W‫א‬‫א‬  1‫א‬     - 113 - ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬   ‫א‬ K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬ W‫א‬‫א‬‫א‬K‫א‬  K‫א‬‫א‬ •  K‫א‬‫א‬‫א‬ • ‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫• א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬ •  K‫א‬‫א‬ •  K‫א‬‫א‬‫א‬‫א‬‫• א‬ ‫א‬‫א‬‫א‬KK‫א‬‫א‬ K‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ W‫א‬‫א‬ W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K‫א‬‫א‬‫א‬‫א‬  K ‫א‬‫א‬‫א‬K‫א‬   K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ W‫א‬‫ א‬K ‫א‬‫א‬ ‫א‬‫א‬‫א‬ - 114 -  W‫א‬‫א‬K ‫א‬‫א‬  K‫א‬ ‫א‬  ‫א‬ ‫א‬ ‫א‬   K ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬   ‫א‬‫א‬  ‫א‬‫א‬       ،      ‫א‬    ‫א‬  ‫א‬     K‫א‬ ‫א‬  ‫א‬ ‫א‬  ‫א‬  K‫א‬‫א‬   ‫א‬   K ‫א‬‫،א‬ ‫א‬‫א‬ ، ‫א‬  ‫א‬ ‫א‬  K‫א‬‫א‬‫א‬‫א‬ ‫א‬  W‫א‬‫א‬K    K‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬      W‫א‬‫א‬‫א‬‫א‬  ‫א‬  ‫א‬ ‫א‬   ‫א‬ ‫א‬  ‫א‬ ‫א‬  ‫א‬   K‫א‬‫א‬‫א‬‫א‬  W‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬  ‫א‬  ‫א‬  ‫א‬   ‫א‬  K‫א‬ ‫א‬        ‫א‬   ‫א‬‫א‬‫א‬ ،‫א‬‫א‬‫א‬‫א‬‫א‬  E‫א‬‫א‬‫א‬F‫א‬‫א‬           - 115 - ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬   ‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬L‫א‬‫א‬‫א‬ W‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬L W1 W‫א‬‫א‬ ‫א‬L‫א‬‫א‬‫א‬ ‫א‬‫א‬34000‫א‬‫א‬11L13 W‫א‬‫א‬،‫א‬ ‫א‬  ‫ א‬ 11L13 ‫ א‬‫א‬       ‫א‬  ‫א‬L   34000    ‫א‬L 34000 W2 K‫א‬،‫א‬‫א‬  W‫א‬‫א‬ ‫א‬  ‫ א‬  11L13   ‫ א‬‫א‬    ‫א‬  ‫א‬L   34000    ?‫?א‬‫א‬‫א‬L 34000 ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬،‫א‬  - 116 - ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬   ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬L‫א‬‫א‬ K‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ L‫א‬‫א‬L‫א‬‫א‬ W‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬ ‫א‬‫א‬L‫א‬‫א‬‫א‬‫א‬   K‫א‬‫א‬‫א‬  W‫א‬‫א‬ ‫א‬‫א‬11L15،E2FW3   W‫א‬ ‫א‬  K3000‫א‬‫א‬‫א‬ ‫ א‬  11L15   ‫ א‬‫א‬    ‫א‬  ‫א‬ J‫א‬‫א‬L   3000    ‫א‬‫א‬L 3000 ‫א‬‫א‬11L16،E2FW4 11L13‫א‬‫א‬‫א‬1000‫א‬ ‫א‬‫א‬‫א‬‫א‬  W11L16‫א‬  - 117 - ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬   ‫ א‬  11L16   ‫ א‬‫א‬    ‫א‬  ‫א‬ J‫א‬‫א‬L ‫א‬    1000    ‫א‬‫א‬L 1000 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ 30000‫א‬E4FE3F‫א‬‫א‬ W‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬E2F‫א‬‫א‬‫א‬‫א‬‫א‬ ‫؟‬‫א‬ ‫א‬ ‫א‬ 5L13    ‫א‬  ‫א‬ J‫א‬‫א‬L  ‫א‬L     ‫ א‬‫א‬  ‫א‬ ‫א‬ 3400 5L15  ‫א‬‫א‬L  3000  0  1000 5L16  ‫א‬‫א‬L 30000    E‫א‬F‫א‬ 3400  0   34000   W‫א‬ W‫א‬ ‫א‬‫א‬‫א‬‫א‬ •  ‫א‬‫א‬‫א‬ • 20‫א‬‫א‬‫א‬‫א‬،80‫א‬100 K‫א‬ - 118 - ‫א‬‫א‬‫א‬‫א‬ W‫א‬‫א‬ ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬   ‫א‬‫א‬‫א‬‫א‬  1000‫א‬‫א‬،‫א‬    ‫א‬   ‫א‬   ‫א‬ ‫א‬      W‫א‬  400‫א‬‫א‬‫א‬‫א‬‫א‬، 50005400  K‫א‬   W‫א‬‫א‬ K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬L‫א‬‫א‬ K‫א‬‫א‬‫א‬ W1 ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬1150010‫א‬‫א‬10L2 ‫א‬‫א‬20‫א‬‫א‬‫א‬٪2‫א‬٪10  K45  W‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬ ٪2 • W‫א‬45L20L2W‫א‬  45‫א‬‫א‬ 45 •  W‫א‬‫א‬  ‫א‬‫א‬‫א‬ 20 • W10L2‫א‬‫א‬‫א‬‫א‬‫א‬ 1150Z٪10×11500Z‫א‬‫א‬ - 119 - ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬   E‫א‬‫א‬1150–11500F10350‫א‬‫א‬‫א‬‫א‬ W10L2‫א‬‫א‬ ‫ א‬  10L2   ‫ א‬‫א‬    ‫א‬  ‫א‬L ‫א‬    10350    ?‫א‬?‫א‬‫א‬L 10350 ‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬ W‫א‬‫א‬‫א‬ W‫א‬‫א‬‫א‬ ‫א‬10L19‫א‬‫א‬‫א‬‫א‬ 207=٪2×10350Z‫א‬‫א‬ E‫א‬‫א‬207 J10350F10143‫א‬ W10L19‫א‬‫א‬ ‫ א‬  10L20   ‫ א‬‫א‬  ‫א‬   ‫א‬     ?‫א‬?‫א‬‫א‬L    ‫א‬‫א‬L  207 10143  ‫א‬L       10350 - 120 - ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬   ‫א‬‫א‬‫א‬‫א‬‫א‬L  W‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ KEF‫א‬ W‫א‬‫א‬11L10‫א‬‫א‬‫א‬‫א‬ ‫ א‬  1L10    ‫ א‬ ‫א‬     10350  ‫א‬L 10143   K10350‫א‬‫א‬45 ‫ א‬‫א‬    ?‫א‬?‫א‬‫א‬L   W‫א‬ ‫א‬‫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 W ‫א‬‫א‬135000‫א‬‫א‬‫א‬‫א‬7L6 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬7L12 K10600 K‫א‬‫א‬‫א‬‫א‬‫א‬ - 121 - ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬   W7L6‫א‬‫א‬ ‫ א‬  7L6   ‫ א‬‫א‬    ‫א‬  ‫א‬L  ‫א‬    W‫א‬7L12 ‫ א‬  7L12   ‫ א‬‫א‬  ‫א‬   ‫א‬  10600 10600     135000  ‫א‬L 135000     ‫א‬L  ‫א‬L K‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬ K‫א‬  W‫א‬ W‫א‬‫א‬    CCC     ECCCF  CCC  CCC  CCC    CCC  CCC   - 122 -  ‫א‬  ‫א‬W  W  ‫א‬‫א‬  ‫א‬‫א‬  ‫א‬ ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬   1423‫א‬‫א‬‫א‬‫א‬ ‫א‬15000‫א‬‫א‬6L2 K1 ‫א‬‫א‬400‫א‬6L4 K2 1500‫א‬6L7 K3 ‫א‬‫א‬6L11 K4 K‫א‬‫א‬ K10‫א‬‫א‬‫א‬٪5‫א‬٪10 W W‫א‬‫א‬‫א‬‫א‬ W ،‫א‬‫א‬L،‫א‬LW‫א‬‫א‬  J2 ‫א‬‫א‬L،‫א‬L ‫א‬  J3    ‫א‬‫א‬‫א‬‫א‬  J1 W‫א‬  W‫א‬‫א‬ ‫ א‬   6L2   ‫ א‬‫א‬    ‫א‬ ‫א‬ W‫א‬ K1    ?٪10‫א‬‫א‬?    ‫א‬L   13500    ‫א‬ J‫א‬‫א‬L 13500  ‫א‬L - 123 -   6L4        400  ‫א‬L  400 ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬    ?‫א‬‫א‬‫א‬?  6L7      ‫א‬ J‫א‬‫א‬L 1500 1500  ‫א‬‫א‬L ?‫א‬?   6L11      ‫א‬ J‫א‬‫א‬L  ‫א‬‫א‬L     12000  ?‫א‬‫א‬‫א‬‫א‬‫א‬?    600  ‫א‬L 11400 W‫א‬E2  ‫א‬  ‫א‬ ‫א‬      ‫א‬    ‫א‬  ‫א‬  ‫א‬L ‫א‬ ‫א‬  ‫א‬    6L2 1350  0  ‫א‬   ‫א‬‫א‬‫א‬L 13500       ‫א‬ ‫ א‬ ‫א‬          ‫א‬    ‫א‬L ‫ א‬‫ א‬ ‫א‬    ‫ א‬400 6L4    ‫א‬L  ‫א‬    ‫א‬  400   - 124 - ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬    ‫א‬ ‫א‬  6L7    ‫א‬ ‫א‬ 6L11    ‫א‬  ‫א‬  ‫א‬  ‫א‬  ‫א‬‫א‬L ‫ א‬‫ א‬ ‫א‬        ‫א‬    ‫א‬    ‫א‬ J‫א‬‫א‬L 1500      ‫ א‬1500    ‫א‬    ‫א‬  ‫א‬    600  ‫א‬‫א‬L ‫א‬ ‫ א‬ ‫א‬         ‫א‬ J‫א‬‫א‬L  600     W‫א‬ (3   13500    ‫א‬  ‫א‬W  W  ‫א‬‫א‬  ‫א‬‫א‬ ‫א‬    W‫א‬‫א‬ ‫א‬‫א‬،‫א‬‫א‬‫א‬   13900  400      1500   E2100F  600 11800    ‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬ ‫א‬،‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬ - 125 - K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ KK‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬   ‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬  W‫א‬    1424‫א‬‫א‬‫א‬                              ‫א‬  1.000.000  1.100.000  1.150.000  990.000  1.100.000  1.300.000  1.000.000  1.500.000  1.000.000  1.050.000  1.000.000  1.000.000  13.190.000  ‫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K‫א‬    K‫א‬‫א‬‫א‬ - 126 - ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬   ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬   ‫ﺻﺎﻓﻲ اﻟﻤﺸﺘﺮﻳﺎت‬ 1600000 1400000 1200000 1000000 ‫ﺻﺎﻓﻲ اﻟﻤﺸﺘﺮﻳﺎت‬ 800000 600000 400000 200000 0 ‫ﺠﺔ‬ ‫اﻟﺤ‬ ‫ذو ﻌﺪة‬ ‫اﻟﻘ‬ ‫ذو‬ ‫ﻮال‬ ‫ﺷ ﺎن‬ ‫ﻀ‬ ‫رﻣ‬ ‫ﺎن‬ ‫ﺷﻌﺒ‬ ‫ﺟﺐ ﻧﻲ‬ ‫ر اﻟﺜﺎ‬ ‫ﺎدى ﻟﻰ‬ ‫ﺟﻤ ﻷو‬ ‫ىا‬ ‫ﺟﻤﺎد ﻧﻲ‬ ‫اﻟﺜﺎ‬ ‫رﺑﻴﻊ ول‬ ‫اﻷ‬ ‫ﺑﻴﻊ‬ ‫ر‬ ‫ﻔﺮ‬ ‫ﺻ‬ ‫ﺮم‬ ‫ﻣﺤ‬ ‫اﻟﺸﻬﺮ‬     ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬    W‫א‬    K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •  K‫א‬‫א‬‫א‬‫א‬‫א‬ •         - 127 -  K‫א‬‫א‬‫א‬‫א‬‫• א‬ ‫اﻟﻤﺒﻠﻎ‬ ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬      W‫א‬‫א‬ W‫א‬‫א‬ECF‫א‬‫א‬E√F ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K2 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K3 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K4 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K5  K‫א‬  K‫א‬‫א‬  K‫א‬  K‫א‬‫א‬‫א‬‫א‬ .‫א‬‫א‬ ‫א‬EF .1  ‫א‬‫א‬8000‫א‬‫א‬1L1 J K‫א‬‫א‬‫א‬‫א‬‫א‬300‫א‬1L2 J K‫א‬‫א‬‫א‬‫א‬‫א‬1L8 J  W‫א‬  ‫א‬‫א‬‫א‬‫א‬  J1 ‫א‬L K‫א‬‫א‬‫א‬‫א‬٪2‫א‬‫א‬  W‫א‬‫א‬ W‫א‬‫א‬‫א‬‫א‬ K‫א‬500‫א‬‫א‬1L6 J ،‫א‬‫א‬L،‫א‬LW‫א‬‫א‬  J2  K‫א‬  J3 - 128 -  ‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬ ‫א‬  ‫א‬ 8 ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬    ‫א‬W‫א‬‫א‬  W‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬    W‫א‬‫א‬  W‫א‬‫א‬ ‫א‬‫א‬ • ‫א‬‫א‬‫• א‬ ‫א‬‫א‬‫• א‬       ‫א‬‫א‬‫א‬‫א‬‫• א‬  ٪90‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬  7W‫א‬‫א‬  • ‫א‬ •  W‫א‬‫א‬ ‫א‬ •  •    W‫א‬‫א‬  1‫א‬       - 129 - ‫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   K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬L W‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬L  W1 ‫א‬‫א‬L‫א‬،‫א‬‫א‬  W‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬ ‫א‬‫א‬    ‫א‬16000‫א‬‫א‬10L4  K‫א‬    W‫א‬‫א‬‫א‬ ‫ א‬ 10L4 ‫ א‬‫א‬         ‫א‬L   16000    ‫א‬L 16000  ‫א‬  ‫א‬             W2 - 130 -   ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬    ‫א‬‫א‬‫א‬،‫א‬‫א‬  W‫א‬‫א‬‫א‬  ‫א‬  ‫א‬‫א‬L ‫א‬  ‫ א‬  10L4     ‫ א‬‫א‬     16000  ‫א‬L 16000   ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬KE‫א‬LF  K‫א‬   ‫א‬‫א‬‫א‬ ‫א‬ ‫א‬‫א‬،   W‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬  ‫א‬‫א‬‫א‬L‫א‬‫א‬L F‫א‬‫א‬K‫א‬‫א‬L  K‫א‬‫א‬‫א‬E               - 131 - ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬   2000‫א‬10L12،E2F‫א‬  WE‫א‬F‫א‬‫א‬‫א‬ ‫ א‬ 10L12 ‫ א‬‫א‬       ‫א‬  ‫א‬‫א‬L ‫א‬   K‫א‬  W3   2000  ‫א‬ J‫א‬L 2000  W4   ‫א‬‫א‬‫א‬10L25،E2F‫א‬ ‫א‬1500‫א‬‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬  W‫א‬E‫א‬F‫א‬ ‫ א‬ 10L25 ‫ א‬‫א‬       ‫א‬  ‫א‬‫א‬L ‫א‬     ‫א‬ J‫א‬L   1500   1500 ‫א‬‫א‬‫א‬‫א‬E2F‫א‬‫א‬‫א‬‫א‬  W‫א‬‫א‬‫א‬  ‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬   12500‫א‬E4FE3F‫א‬    ‫א‬  ‫א‬‫א‬L   - 132 - ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬   ‫ א‬  ‫א‬ 10L12   10L25  ‫א‬ ‫א‬L  ‫א‬ ‫ א‬    ‫א‬  ‫ א‬ ‫א‬  ‫א‬L 16000          2000 L4    10  ‫א‬  1500   ‫א‬L    ‫א‬  12500 E‫א‬F‫א‬   16000 16000   ‫א‬‫א‬‫א‬‫א‬‫א‬ W‫א‬ ‫א‬KE‫א‬‫א‬700 J10000F9300 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ،‫א‬‫א‬‫א‬‫א‬‫א‬    700‫א‬‫א‬10000‫א‬K‫א‬   ‫א‬،‫א‬‫א‬‫א‬ F‫א‬‫א‬‫א‬‫א‬‫א‬L  KE  W5   45000‫א‬‫א‬1423L5L1 ‫א‬‫א‬،‫א‬‫א‬‫א‬  K15‫א‬‫א‬‫א‬٪2‫א‬         W‫א‬‫א‬‫א‬  E‫א‬F - 133 -   ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬   ‫ א‬  5L1 ‫ א‬‫א‬       ‫א‬  ‫א‬‫א‬ J‫א‬L    ‫א‬   45000   45000  ‫א‬L    W‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬   W‫א‬‫א‬‫א‬ ‫א‬E‫א‬‫א‬F‫א‬‫א‬K‫א‬‫א‬5L8  W‫א‬‫א‬  900 =E‫א‬‫א‬F‫א‬‫א‬٪2× ‫א‬‫א‬‫א‬45000  ‫א‬‫א‬E‫א‬‫א‬900 J45000F44,100  W5L8‫א‬  E‫א‬F  ‫א‬   ‫ א‬  5L8   ‫א‬      ‫ א‬‫א‬         44100  ‫א‬L  900    ‫א‬‫א‬L  ‫א‬‫א‬ J‫א‬L 45000        W‫א‬‫א‬ - 134 - ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬   ‫א‬‫א‬‫א‬‫א‬6L2‫א‬‫א‬  E‫א‬F  ‫א‬  ‫א‬L  W‫א‬45000‫א‬‫א‬ ‫א‬   ‫ א‬   6L2   ‫ א‬‫א‬     45000  ‫א‬‫א‬ J‫א‬L 45000    W‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬   K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬   ‫א‬8000‫א‬‫א‬5L4،E5F  W  K‫א‬‫א‬  ‫א‬ ‫א‬   W‫א‬ ‫ א‬   5L4   ‫ א‬‫א‬    ‫א‬‫א‬L   8000  ‫א‬‫א‬‫א‬L 8000              ‫א‬‫א‬37000‫א‬‫א‬‫א‬ - 135 - ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬    ‫א‬ ‫ א‬  5L4   ‫א‬  ‫א‬‫א‬ J‫א‬L  ‫ א‬ ‫ א‬‫ א‬ 5L1 ‫א‬  ‫א‬    ‫א‬    ‫א‬‫א‬L 8000 37000  ‫א‬   ‫א‬L 45000        W‫א‬‫א‬   740 =‫א‬‫א‬٪2×‫א‬‫א‬‫א‬‫א‬37000  W5L8‫א‬ ‫ א‬   5 L8 ‫ א‬‫א‬      ‫א‬   ‫א‬         ‫א‬L   36260  740    ‫א‬‫א‬L  ‫א‬‫א‬ J‫א‬L 37000    ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬37000‫א‬‫א‬  K‫א‬‫א‬           W‫א‬ - 136 - ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬   ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  CCC   ECCCF  CCC    CCC  CCC    ‫א‬  ‫א‬‫א‬W  ‫א‬‫א‬  ‫א‬  W‫א‬‫א‬‫א‬  ‫א‬‫א‬10500‫א‬9L1 K1 ‫א‬‫א‬300‫א‬9L3 K2 ٪10‫א‬25000‫א‬9L6 K3 K1000‫א‬9L8 K4 ‫א‬1500‫א‬‫א‬‫א‬9L10 K5  K‫א‬‫א‬‫א‬‫א‬ K‫א‬‫א‬9L20 K6 K45L15L4 K‫א‬‫א‬  K‫א‬500   W1423‫א‬‫א‬‫א‬  W‫א‬‫א‬‫א‬‫א‬  W   L،‫א‬‫א‬L،‫א‬LW‫א‬‫א‬  J2 ‫א‬‫א‬L،‫א‬ ‫א‬  J3  W‫א‬ - 137 -  ‫א‬‫א‬‫א‬‫א‬‫א‬  J1  W‫א‬   ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬    W‫א‬‫א‬‫א‬ K1 ‫ א‬  ‫ א‬‫א‬ 9L1    1  ‫א‬  ‫א‬L ‫א‬  9L3    2  ?‫א‬‫א‬?  ‫א‬L   10000    ‫א‬L 10000 9L6    3 ?‫א‬‫א‬?  ‫א‬ J‫א‬L  ‫א‬L    300  ‫א‬L  300   22500 9L8    4    ?? 22500  ‫א‬ J‫א‬L  ‫א‬‫א‬L  ‫א‬‫א‬L 9L10    5    ?‫א‬? 1000   1000  ‫א‬ J‫א‬L 9L20  6    ?‫א‬‫ ?א‬1500         1500     19200  ‫א‬L  800    ‫א‬‫א‬L  ‫א‬ J‫א‬L 20000  ?‫א‬‫א‬?    W‫א‬ - 138 -   ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬    ‫א‬ ‫ א‬  9L1     ‫א‬  ‫א‬L  ‫ א‬ ‫ א‬‫ א‬  ‫א‬L 10000    ?‫?א‬‫א‬L     22500         ‫א‬  ‫א‬        ‫א‬    9L6    ‫ א‬32500  ‫א‬ ‫ א‬  ‫א‬ 9L20        ‫א‬‫א‬L  ‫ א‬ ‫ א‬‫ א‬    8000  9L8   9L10   3700  ‫א‬  0 ‫א‬    ?‫?א‬‫א‬L  ?‫?א‬‫א‬L  ‫א‬  ‫א‬ 100  0 150  0      ‫א‬ ‫ א‬       ‫א‬  ‫א‬L  ‫ א‬ ‫ א‬‫ א‬     300 9L3 ‫א‬   ‫ א‬‫א‬  ‫א‬L 300            ‫א‬  ‫א‬‫א‬L - 139 -    ‫א‬    ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬   ‫ א‬     ‫א‬  ‫ א‬ ‫ א‬‫ א‬     9L20 800 ‫א‬  ‫ א‬‫א‬  ‫א‬   ?‫?א‬‫א‬L 800    W‫א‬   32500    2500 E3300F  800 28700      ‫א‬  ‫א‬‫א‬W  ‫א‬‫א‬  ‫א‬    W‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬ 2 1 ‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬ ‫א‬‫א‬،‫א‬‫א‬‫א‬    W‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬   2 1    275000 50000 35000 40000 25000 30000 35000 20000 40000 137000 15000 18000 20000 25000 23000 12000  9000 15000  412000 65000 53000 60000 50000 53000 47000 29000 55000    - 140 - ‫א‬ ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬   E‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬KEF‫א‬  K‫א‬‫א‬‫א‬‫א‬  W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  ‫ﻣﺒﻴﻌﺎت اﻟﺜﻼﺟﺎت و اﻟﻤﻜﻴﻔﺎت ﺧﻼل اﻟﻔﺘﺮة ﻣﻦ ١\١ إﻟﻰ ٠٣\٨\٤٢٤١هـ‬ 60000 50000 40000 ‫ﻣﻜﻴﻔﺎت‬ 30000 20000 10000 0 ‫ﺷﻌﺒﺎن‬ ‫رﺟﺐ‬ ٢ ‫ﺟﻤﺎدى‬ ١ ‫ﺟﻤﺎدى‬ ‫اﻟﺸﻬﺮ‬ ٢‫رﺑﻴﻊ‬ ١‫رﺑﻴﻊ‬ ‫ﺻﻔﺮ‬ ‫ﻣﺤﺮم‬ ‫اﻟﻘﻴﻤﺔ‬ ‫ﺛﻼﺟﺎت‬     ‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬  W‫א‬    K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •  K‫א‬‫א‬‫א‬‫א‬‫א‬ •  ‫א‬‫א‬‫א‬‫• א‬   - 141 - ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬    W‫א‬‫א‬ W‫א‬‫א‬ECF‫א‬‫א‬E√F  K‫א‬‫א‬‫א‬‫א‬‫א‬EF  J2 ‫א‬‫א‬‫א‬EF  J4  K‫א‬‫א‬‫א‬‫א‬‫א‬EF  J5      W‫א‬‫א‬  W‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬EF  J3  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF  J1 ‫א‬‫א‬100000‫א‬‫א‬9L1  J1 K‫א‬‫א‬‫א‬٪2٪10 ‫א‬‫א‬80000‫א‬‫א‬‫א‬9L5  J3 5000‫א‬‫א‬‫א‬‫א‬‫א‬9L8  J4 K‫א‬‫א‬20000‫א‬‫א‬9L9  J5 K4000‫א‬‫א‬9L13  J7 K‫א‬‫א‬‫א‬9L19  J8    K‫א‬‫א‬‫א‬9L10  J6 K‫א‬ K15‫א‬‫א‬‫א‬٪5‫א‬   K2500‫א‬‫א‬‫א‬‫א‬‫א‬9L3  J2  K‫א‬‫א‬‫א‬‫א‬W‫א‬ - 142 -  ‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬ ‫א‬  ‫א‬ 9 ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬    ‫א‬W‫א‬‫א‬  W‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬‫א‬    W‫א‬‫א‬  W‫א‬‫א‬ K‫א‬‫א‬‫א‬ • ‫א‬‫א‬ • ‫א‬‫א‬‫א‬ • ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •    ٪85‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬   10 W‫א‬‫א‬ W‫א‬‫א‬ ‫א‬ • ‫א‬ • ‫א‬‫א‬‫א‬‫א‬‫א‬ •  •  •  W‫א‬‫א‬  1‫א‬     - 143 - ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬   ‫א‬ ،‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬  KE‫א‬FK K‫א‬‫א‬‫א‬E‫א‬FK‫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  W‫א‬‫א‬‫א‬‫א‬‫א‬   ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬K‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬  W‫א‬   ‫א‬   ‫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‫א‬‫א‬‫א‬‫א‬‫א‬ •  K‫א‬‫א‬‫א‬‫א‬‫א‬ •  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •  K‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬ ‫א‬  K‫א‬‫א‬‫א‬‫א‬ - 144 - ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬      1425L12L30KKKKKKKKKKKKKKKK‫א‬            Acc No/122200006122200006L‫א‬ Remarks ‫ ﻣﻠﺤﻮﻇﺎت‬Details ‫ اﻟﺒﻴﺎن‬Date ‫ ﺗﺎرﻳﺦ‬Vouc.No‫ رﻗﻢ اﻟﻤﺴﺘﻨﺪ‬Credit ‫ داﺋﻦ‬Debit ‫ﻣﺪﻳﻦ‬ ‫رﺻﻴﺪ أول اﻟﺸﻬﺮ‬ ‫ﻓﺎﺗﻮرة إﺳﻤﻨﺖ‬ ‫ﺳﺎﺋﺐ‬ ‫ﻓﺎﺗﻮرة إﺳﻤﻨﺖ‬ ‫ﻣﻘﺎوم‬ ‫ﻓﺎﺗﻮرة إﺳﻤﻨﺖ‬ ‫ﺳﺎﺋﺐ‬ ‫ﻓﺎﺗﻮرة إﺳﻤﻨﺖ‬ ‫ﻣﻘﺎوم‬ ‫ﻓﺎﺗﻮرة إﺳﻤﻨﺖ‬ ‫ﺳﺎﺋﺐ‬ ‫ﻓﺎﺗﻮرة إﺳﻤﻨﺖ‬ ‫ﺳﺎﺋﺐ‬ ‫ﻓﺎﺗﻮرة إﺳﻤﻨﺖ‬ ‫ﺳﺎﺋﺐ‬ 1425/12/3 1425/12/5 1425/12/10 1425/12/12 1425/12/15 1425/12/20 1425/12/29 24148 24856 24862 24871 226280 226291 226295 00. 00. 00. 00. 00. 00. 00. 00. 7.972.38  416.14 256.35  Statement of Account up to 30/12/1425H   Center/ Riyadh /Tel:47265484736548L‫א‬       368.37  518.63   466.90  301.02 401.43     ‫ﻣﺪﻗﻖ اﻟﺤﺴﺎﺑﺎت‬ ‫ اﻟﻤﺤﺎﺳﺐ‬Total Balance ‫إﺟﻤﺎﻟﻲ اﻟﺤﺮآﺔ‬ ‫اﻟﺮﺻﻴﺪ‬ 00. 00.  .‫ﻓﻘﻂ ﻋﺸﺮة ﺁﻻف وﺳﺒﻊ ﻣﺌﺔ وواﺣﺪ رﻳﺎل واﺛﻨﺘﺎن وﻋﺸﺮون هﻠﻠﺔ ﻻ ﻏﻴﺮ‬  10.701.22  10.701.22                   - 145 - ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬    W‫א‬‫א‬ W‫א‬‫א‬‫א‬‫א‬‫א‬ ‫ א‬          ‫ א‬‫א‬        ‫א‬  ‫א‬L ‫א‬   ??  ‫א‬L CCCC   CCCC   ‫א‬‫א‬‫א‬‫א‬ K‫א‬‫א‬‫א‬‫א‬‫א‬L‫א‬‫א‬‫א‬    ‫א‬‫א‬‫א‬W‫א‬‫א‬ ‫א‬ W‫א‬‫א‬ E1  W‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬W‫א‬‫א‬  KE‫א‬F‫א‬ ‫א‬‫א‬‫א‬،‫א‬‫א‬ E2 ‫א‬F‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬  KE E3 W‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬، - 146 - W‫א‬‫א‬ ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬   W،‫א‬‫א‬‫א‬‫א‬‫א‬ E‫א‬‫א‬F‫א‬ K2 E‫א‬F‫א‬‫א‬ K1 W‫א‬‫א‬     W‫א‬‫א‬W  ‫א‬‫א‬‫א‬‫א‬‫א‬ K‫א‬‫א‬‫א‬‫א‬EF‫א‬، W‫א‬‫א‬‫א‬‫א‬ W‫א‬‫א‬W‫א‬‫א‬ K‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬٪21423‫א‬،‫א‬‫א‬W1 K ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ W‫א‬‫א‬W‫א‬‫א‬ K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ W‫א‬‫א‬1423‫א‬‫א‬‫א‬‫א‬W2 79500،‫א‬‫א‬26000،‫א‬‫א‬456000 - 147 - ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬   456000 26000 440000 ‫א‬‫א‬ ‫א‬‫א‬ W‫א‬‫א‬W W‫א‬ ‫א‬‫א‬W ‫א‬‫א‬W  8800Z‫א‬‫א‬٪2C‫א‬‫א‬440000 W‫א‬‫א‬W‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ L‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬L K‫א‬‫א‬‫א‬‫א‬   W‫א‬‫א‬‫א‬‫א‬‫א‬   ‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬ W1423‫א‬‫א‬ ‫ א‬  12L30   ‫ א‬‫א‬    ‫א‬  ‫א‬‫א‬L ‫א‬    8800    ‫א‬‫א‬L 8800         - 148 - ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬   W‫א‬‫א‬L ‫ א‬  12L2   ‫ א‬‫א‬    ‫א‬  ‫א‬‫א‬L ‫א‬    1035  0    ‫א‬‫א‬L 1035    0   W‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬ W‫א‬  CCCC  CCCC  CCCC    10350           W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  ‫א‬  ‫א‬W  ‫א‬  W‫א‬  ‫א‬‫א‬     W1423L12L30‫א‬‫א‬    W‫א‬‫א‬‫א‬     440000  8800 ‫א‬‫א‬W 431200  ‫א‬   ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K‫א‬‫א‬ W‫א‬‫א‬‫א‬W  - 149 - ‫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 W‫א‬‫א‬W‫א‬‫א‬ K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬W1 K‫א‬٪5 ‫א‬‫א‬‫א‬‫א‬‫א‬ W‫א‬‫א‬W‫א‬‫א‬ K‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬1423L12L30W2 K180000 W‫א‬ 9000Z‫א‬‫א‬٪5C‫א‬‫א‬180000 W‫א‬‫א‬W‫א‬‫א‬ W‫א‬‫א‬ ‫א‬‫א‬L‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬L ‫א‬‫א‬‫א‬‫א‬‫א‬  W‫א‬‫א‬ E   W‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬ - 150 - ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬   ‫א‬‫א‬‫א‬‫א‬‫א‬ 9000‫א‬‫א‬9000‫א‬‫א‬‫א‬  K‫א‬   E  ‫א‬‫א‬‫א‬‫א‬‫א‬ W‫א‬‫א‬6500‫א‬‫א‬ W‫א‬‫א‬‫א‬‫א‬ W‫א‬‫א‬W  K‫א‬‫א‬‫א‬‫א‬‫א‬ W‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬ ‫א‬‫א‬2500‫א‬‫א‬‫א‬  K‫א‬ 2500Z‫א‬‫א‬6500–‫א‬‫א‬9000 1423L12L30‫א‬E1 ‫ א‬  L30  12   ‫ א‬‫א‬    ‫א‬  ‫א‬‫א‬L ‫א‬  W‫א‬‫א‬W    2500    ‫א‬‫א‬L 2500 W‫א‬‫א‬L‫א‬‫א‬LE2 - 151 - ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬   ‫ א‬  L30  12   ‫ א‬‫א‬      ‫א‬  ‫א‬‫א‬L ‫א‬    2500      ‫א‬‫א‬L 2500   ‫א‬ ‫ א‬ W‫א‬‫א‬‫א‬L  ‫א‬‫א‬L ‫ א‬‫ א‬ ‫א‬         ‫א‬  12L30 ‫א‬‫א‬‫א‬F  E‫א‬‫א‬      9000    ‫א‬  ‫א‬  ‫א‬ ‫א‬      ‫א‬ 6500 2500 L ‫א‬‫א‬   12L30     W‫א‬‫א‬‫א‬‫א‬W   ‫א‬  ‫א‬W  ‫א‬  W‫א‬  ‫א‬‫א‬   W‫א‬  CCCC  CCCC  CCCC    2500           1423L12L30‫א‬‫א‬ - 152 - ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬         180000 ‫א‬‫א‬W E9000F  ‫א‬ 171000    W‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬K‫א‬‫א‬ ،‫א‬‫א‬‫א‬‫א‬L‫א‬‫א‬‫א‬‫א‬   ‫א‬‫א‬‫א‬‫א‬  J1 ‫א‬‫א‬  J2   W‫א‬‫א‬‫א‬‫א‬W  ‫א‬‫א‬‫א‬‫א‬‫א‬ K‫א‬‫א‬‫א‬  W‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬ W‫א‬‫א‬ W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬1423L12L30W  ‫א‬    8400    230000    ‫א‬‫א‬  ‫א‬L  ‫א‬‫א‬L W‫א‬  W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  ‫א‬٪5‫א‬‫א‬‫א‬ • 10L23‫א‬‫א‬ K1 - 153 -  7900‫א‬‫א‬10L23 • W‫א‬ ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬   1423L12L30‫א‬‫א‬ K2 ‫א‬‫א‬‫א‬‫א‬ K3 W‫א‬  W10L23‫א‬‫א‬ ‫ א‬  L23  10     ‫ א‬‫א‬  ‫א‬ ‫א‬ E1     ‫א‬‫א‬L   7900    ‫א‬L 7900 ‫א‬L‫א‬L‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬10L23‫א‬‫א‬‫א‬‫א‬ K‫א‬‫א‬‫א‬‫א‬ W‫א‬‫א‬ ‫א‬٪5C‫א‬230.000Z‫א‬‫א‬‫א‬ E2       ‫א‬‫א‬11500 Z‫א‬ ‫א‬‫א‬3500Z‫א‬‫א‬8000‫א‬‫א‬11500 W‫א‬‫א‬‫א‬ W1423L12L30‫א‬ ‫ א‬   ‫א‬ - 154 - ‫א‬  ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬   ‫ א‬‫א‬ L30  12       3500    ‫א‬‫א‬L 3500  ‫א‬‫א‬L W‫א‬‫א‬L ‫ א‬  L30  12   ‫ א‬‫א‬      ‫א‬  ‫א‬‫א‬L ‫א‬    3500      ‫א‬‫א‬L 3500 W‫א‬  CCCC  CCCC  CCCC    3500             W‫א‬‫א‬‫א‬‫א‬   ‫א‬  ‫א‬W  ‫א‬  W‫א‬ E3  ‫א‬‫א‬ W‫א‬‫א‬      230000 ‫א‬‫א‬W E11500F  ‫א‬ 218500   W‫א‬‫א‬W   W‫א‬‫א‬‫א‬ - 155 - ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬   ‫א‬‫א‬L‫א‬‫א‬‫א‬ W‫א‬‫א‬‫א‬،‫א‬ W‫א‬‫א‬‫א‬‫א‬W 180000 16900   ‫א‬‫א‬،‫א‬‫א‬‫א‬   W ‫א‬ ‫ א‬        ‫ א‬‫א‬      ‫א‬  ‫א‬‫א‬L ‫א‬    16900    ‫א‬L 16900 E16900–180000F16310016900‫א‬‫א‬ ‫א‬‫א‬L ‫ א‬        ‫ א‬‫א‬      ‫א‬  ‫א‬‫א‬L ‫א‬    16900    ‫א‬‫א‬L 16900 W‫א‬‫א‬    16900      W‫א‬  ‫א‬‫א‬ W‫א‬‫א‬‫א‬ - 156 - ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬   ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬L‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K‫א‬ ‫א‬5500‫א‬‫א‬‫א‬‫א‬W W‫א‬،  ‫א‬  ‫א‬L ‫א‬  ‫ א‬      ‫ א‬‫א‬     5500    ‫א‬‫א‬L 1690  0   W‫א‬ ‫ א‬        ‫ א‬‫א‬      ‫א‬  ‫א‬L ‫א‬    16900    ‫א‬L 16900                  - 157 - ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬     W‫א‬‫א‬ W‫א‬‫א‬ECF‫א‬‫א‬E√F  K‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬EF K1 ‫א‬‫א‬‫א‬‫א‬‫א‬EF K2  K‫א‬‫א‬‫א‬‫א‬‫א‬EF K3 K‫א‬‫א‬‫א‬‫א‬  K‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K4 ‫א‬‫א‬‫א‬‫א‬EF K5 K‫א‬ 5100،1L1‫א‬‫א‬4500،156000 W‫א‬‫א‬ W1422L12L30‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K400000،1422L10L1 W‫א‬  K‫א‬٪5‫א‬‫א‬‫א‬ • W‫א‬  KEF6000‫א‬‫א‬‫א‬‫א‬ • K1422L12L30‫א‬‫א‬‫א‬  J2 K1422L12L30‫א‬‫א‬‫א‬‫א‬  J3 K‫א‬‫א‬‫א‬‫א‬‫א‬  J1 - 158 -  ‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬  ‫א‬‫א‬ 10  ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬    ‫א‬‫א‬W‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬  K‫א‬‫א‬    W‫א‬‫א‬  W‫א‬‫א‬ ‫א‬‫א‬‫א‬ • ‫א‬‫• א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬ •  ٪95‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬  12W‫א‬‫א‬    W‫א‬‫א‬ ‫א‬ • ‫א‬ •  •   ‫א‬‫א‬‫א‬ • ‫א‬‫א‬‫א‬‫א‬‫א‬ •    •  W‫א‬‫א‬  1‫א‬     - 159 - ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬   ‫א‬‫א‬ ‫א‬K‫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 K‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬ ،‫א‬‫א‬‫א‬‫א‬ K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K‫א‬‫א‬‫א‬‫א‬ K‫א‬‫א‬‫א‬‫א‬‫א‬ K‫א‬‫א‬‫א‬‫א‬‫א‬ .1 W‫א‬‫א‬ W‫א‬‫א‬ ‫א‬K‫א‬‫א‬‫א‬ ،‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ .3 K‫א‬‫א‬ K‫א‬‫א‬‫א‬‫א‬ .2  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫• א‬ K‫א‬‫א‬‫א‬‫א‬‫א‬ • K‫א‬‫א‬‫א‬‫א‬‫• א‬ K‫א‬‫א‬‫• א‬ - 160 - W‫א‬‫א‬‫א‬   ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬    W‫א‬ ‫א‬   ‫א‬ ‫א‬    ‫א‬  ‫א‬   ‫א‬     K‫א‬‫א‬‫א‬  W‫א‬‫א‬   K‫א‬‫א‬ ‫א‬‫א‬‫א‬  K‫א‬‫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      W‫א‬‫א‬ W‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ • W‫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 K‫א‬ - 161 - ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬   L‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬  W‫א‬‫א‬ W?‫א‬?‫א‬?‫א‬?‫א‬  W‫א‬W  ‫ א‬ 12L30   ‫א‬    ‫א‬‫א‬L ‫א‬  ‫ א‬‫א‬        ?‫א‬?‫א‬L CCCC      CCCC W‫א‬‫א‬W  ‫ א‬  12L30       ‫ א‬‫א‬  ‫א‬    ?‫א‬?L  ‫א‬‫א‬L ‫א‬      CCCC CCCC ‫א‬‫א‬‫א‬‫א‬‫א‬ W‫א‬‫א‬‫א‬‫א‬‫א‬         - 162 - ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬   Specific Identification E‫א‬F‫א‬‫ א‬E1 Average Cost First –in- First Out (FIFO) Last –in- First Out (LIFO) W‫א‬  W‫א‬‫א‬   ‫א‬‫א‬ E2  ‫א‬‫א‬‫ א‬E4 ‫א‬‫ א‬E3  ‫א‬‫א‬ F‫א‬ ‫א‬   ‫א‬  ‫א‬   ‫א‬    WE‫א‬F‫א‬‫א‬ E1 ‫א‬ ‫א‬‫א‬‫א‬‫א‬ E‫א‬KK،‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬ W‫א‬‫א‬  W‫א‬220‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬  ‫א‬‫א‬  20  12  50  24  65  85  220  ‫א‬2 ‫א‬14 ‫א‬ ‫א‬‫א‬‫א‬‫א‬ W‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬ - 163 - ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬    2400  7000  6500 ‫א‬ ‫א‬ ‫א‬  ‫א‬  120  140  100  200   W‫א‬‫א‬ C  ‫א‬‫א‬  ‫א‬‫א‬  ‫א‬  20  50  65  85  220 C C C C   12  24  ‫א‬2 ‫א‬14 ‫א‬  17000  32900 ‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬‫א‬ 32900‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ W‫א‬‫א‬ W‫א‬‫א‬‫א‬‫א‬‫א‬ W‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬ ‫א‬‫א‬  10  13  12 15  12000  18000  1500 1000  ‫א‬ ‫א‬1L1  4L5  7L23  11L9 W‫א‬ W‫א‬   3000‫א‬‫א‬‫א‬‫א‬ • 29500‫א‬‫א‬‫א‬ • - 164 - ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬   E‫א‬F‫א‬‫א‬‫א‬‫א‬ E2 W‫א‬‫א‬ E2 ‫א‬‫א‬‫א‬‫ א‬E1 W‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ W‫א‬،‫א‬  ‫א‬‫א‬  ‫א‬‫א‬‫א‬ Z‫א‬‫א‬E 1 ‫א‬‫א‬‫א‬‫א‬C‫א‬‫א‬Z‫א‬‫א‬ W‫א‬‫א‬‫א‬‫א‬‫א‬  W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K1 ‫א‬‫ א‬‫א‬  ‫א‬‫א‬  10000  156000  22500  404500  216000  10  13  12 15   C  12000 C  1500 C 1000  ‫א‬ ‫א‬1L1  4L5  7L23  11L9 C  18000  32500  ‫א‬‫א‬ - 165 - ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬    ‫א‬‫א‬  ‫א‬‫א‬‫א‬  404500  32500 12,45 Z‫א‬‫א‬  W‫א‬‫א‬‫א‬‫ א‬K2     Z      Z              ‫א‬ ‫א‬‫א‬        W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬       ، 3000  ‫א‬   ‫א‬ ‫א‬‫א‬    ‫א‬ ‫א‬   W‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬K3   ‫א‬‫א‬‫א‬ J‫א‬‫א‬‫א‬Z‫א‬‫א‬‫א‬‫א‬  29500 J32500Z    3000 Z      W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  12,45C3000Z    37350 Z      W‫א‬‫א‬‫א‬‫א‬ K4    ‫א‬‫א‬C‫א‬‫א‬‫א‬‫א‬Z‫א‬‫א‬     - 166 - ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬      ‫א‬ ‫א‬   ‫א‬ ‫א‬  ‫א‬‫א‬  W‫א‬‫א‬E  W‫א‬‫א‬‫א‬‫א‬           ‫א‬‫א‬ J‫א‬‫א‬Z‫א‬‫א‬  37350 J404500Z    367150 Z ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬K‫א‬‫א‬‫א‬ 11L9‫א‬3000‫א‬‫א‬ W‫א‬‫א‬‫א‬11L97L23 W3000Z‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬ W‫א‬‫א‬E3   11L91500 9L231500                  - 167 - ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬   W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ W‫א‬‫א‬E1 ‫א‬‫ א‬‫א‬ C ‫א‬‫א‬  22500  18000  40500  12 C 15 C  1500  1500      ‫א‬ 11L9 7L23     3000 ‫א‬‫א‬  W‫א‬‫א‬ E3 ‫א‬‫א‬ J‫א‬‫א‬Z‫א‬‫א‬ 40500 J404500Z 364000Z ‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ W3000Z‫א‬‫א‬‫א‬‫א‬ W4L5‫א‬ ‫א‬3000‫א‬‫א‬‫א‬،‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬ W‫א‬‫א‬‫א‬E4 ‫א‬1000 4L52000 - 168 - ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬   W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫ א‬‫א‬ C ‫א‬‫א‬  10000  26000  36000 10  13   C 1000 C   2000 3000  ‫א‬  ‫א‬  7L23 ‫א‬‫א‬ W‫א‬‫א‬E1  W‫א‬‫א‬ ‫א‬‫א‬ J‫א‬‫א‬Z‫א‬‫א‬ 36000 J404500Z 368500Z  W‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  W‫א‬‫א‬‫א‬  ‫א‬ ‫א‬‫א‬‫א‬    36000   ‫א‬‫א‬    40500   ‫א‬  ‫א‬  37350    ‫א‬  ‫א‬‫א‬  ‫א‬‫א‬    368500  364000  367150 ‫א‬‫א‬‫א‬‫א‬  ‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬ W‫א‬400000 - 169 - ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬    ‫א‬   ‫א‬‫א‬‫א‬ ‫א‬‫א‬    ‫א‬   ‫א‬  ‫א‬ ‫א‬  ‫א‬  ‫א‬  400000  E368500F  31500  400000  E364000F  36000  ‫א‬  400000  E367150F  32850 F‫א‬‫א‬K‫א‬‫א‬ ،‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬E‫א‬ K‫א‬‫א‬‫א‬ W‫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 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬  ‫א‬  15  30  35  42 ‫א‬‫א‬  15  32,5  36  45  ‫א‬  19  30  35  42 ‫א‬   E F  EF  EF  EF K‫א‬‫א‬ - 170 - ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬   8000‫א‬9500‫א‬  W‫א‬‫א‬‫א‬‫א‬ ‫א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬ W‫א‬‫א‬‫א‬‫א‬‫א‬  W‫א‬‫א‬‫א‬‫א‬ ‫ א‬  12L30       ‫ א‬‫א‬  ‫א‬    ?‫א‬?L  ‫א‬‫א‬L 8000   8000   K8000 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬8000‫א‬ ‫א‬‫א‬‫א‬W‫א‬‫א‬ K‫א‬‫א‬‫א‬‫א‬E‫א‬‫א‬F W‫א‬ ‫א‬   ‫א‬    ?‫א‬?L  ‫א‬‫א‬L ‫ א‬  12L30       ‫ א‬‫א‬ 9500   9500   W‫א‬‫א‬‫א‬‫א‬ - 171 - ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬   ‫ א‬  L30  12     ‫ א‬‫א‬    ‫א‬    ‫א‬‫א‬L ‫א‬    1500  ‫א‬‫א‬L 1500   W‫א‬‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  E‫א‬‫א‬F‫א‬ ‫א‬    ‫א‬9500  ‫א‬‫א‬1500   ‫א‬‫א‬    ‫א‬  W‫א‬‫א‬‫א‬    9500  1500  8000  ‫א‬‫א‬W  W‫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K‫א‬   - 172 - ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬   K‫א‬‫א‬‫ א‬K2 K‫א‬‫א‬‫א‬ K3     K‫א‬‫א‬‫ א‬K1  W‫א‬‫א‬‫א‬  W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  ‫א‬??    14LL‫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    ،‫א‬     ‫א‬K‫א‬‫א‬ - 173 -  W‫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 ‫א‬  xxx ‫ א‬  12L30        ‫א‬   ‫ א‬‫א‬  ‫א‬L   xxx  ‫א‬L   ‫א‬ ‫א‬   ‫א‬ ‫א‬    ‫א‬  ‫א‬  K‫א‬     W‫א‬‫א‬ ‫א‬   xxx    xxx   ‫ א‬  12L30       ‫ א‬‫א‬  ‫א‬    ?‫א‬?L  ‫א‬L  K‫א‬‫א‬       ‫א‬‫א‬‫א‬‫א‬‫א‬1424L12L30 ‫א‬‫א‬‫א‬ 150.000‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬ 146.000‫א‬‫א‬‫א‬ ‫א‬‫א‬،  K‫א‬W‫א‬  W  146.000‫א‬‫א‬‫א‬‫א‬ - 174 -  W‫א‬ ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬    150.000‫א‬‫א‬‫א‬‫א‬  E4.000F‫א‬ ‫ א‬  12L30        ‫א‬   ‫א‬    ‫ א‬‫א‬ 4.000  ‫א‬L   4.000  ‫א‬L     ‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬ •  K‫א‬‫• א‬  W‫א‬‫א‬‫א‬‫א‬K‫א‬  K‫א‬‫א‬‫א‬ ‫• א‬  K‫א‬‫א‬‫א‬ •  K‫א‬ •  K‫א‬‫א‬‫• א‬   - 175 - ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬       W‫א‬‫א‬ W‫א‬‫א‬ECF‫א‬‫א‬E√F  K‫א‬ ‫א‬‫א‬‫א‬EF K1 ‫א‬‫א‬‫א‬EF K2 ،‫א‬EF K3  K‫א‬‫א‬‫א‬EF K4  K‫א‬‫א‬‫א‬  K‫א‬‫א‬ E‫א‬F‫א‬،‫א‬‫א‬EF K5  KE‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬ W‫א‬‫א‬ W1422‫א‬‫א‬‫א‬‫א‬ ‫א‬ ‫א‬ 250 350 300 ‫א‬ 2/4 4/20 8/25 ‫א‬‫א‬ 15 20 25 30 ‫א‬ ‫א‬ ‫א‬ 150 ‫א‬ 400 1/20 500 8/20 200 11/7 W‫א‬ W‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ J2  - 176 - ‫א‬‫א‬ J1  ‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬  ‫א‬‫א‬ 11  ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬    ‫א‬‫א‬W‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬  K‫א‬‫א‬‫א‬    W‫א‬‫א‬  W‫א‬‫א‬ ‫א‬‫א‬‫א‬ • ‫א‬‫א‬ •        ٪90‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬  4W‫א‬‫א‬  • ‫א‬ •   •  W‫א‬‫א‬ ‫א‬ •    W‫א‬‫א‬  1‫א‬ - 177 - ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬   ‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬K‫א‬    W‫א‬‫א‬  W‫א‬K ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬   ‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬   K‫א‬  W‫א‬K ‫א‬ ‫א‬    ‫א‬  ‫א‬‫א‬ ‫א‬ ‫א‬ ‫א‬‫א‬‫א‬     K‫א‬‫א‬    W‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  ‫א‬ ‫א‬‫א‬  ‫א‬     ‫א‬      ‫א‬‫א‬   ‫א‬  W‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬ ‫א‬‫א‬ • ‫א‬‫• א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬ ‫א‬‫א‬‫א‬‫• א‬  K‫א‬‫א‬ - 178 - ‫א‬‫א‬‫• א‬ ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬   ‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ W‫א‬‫א‬ ‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K‫א‬‫א‬ W‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K‫א‬K‫א‬ W‫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K‫א‬‫א‬ W‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬ ،‫א‬KKKKK‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬ K‫א‬‫א‬‫א‬   ‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬  W‫א‬‫א‬ ‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬  W‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ • - 179 -   ‫א‬‫א‬ ‫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‫א‬‫א‬ •    K‫א‬‫א‬‫א‬‫א‬‫א‬ • ‫א‬‫א‬‫א‬ ‫א‬‫א‬  K‫א‬‫א‬‫א‬    Statement of Account up to 30/12/1425H Center/ Riyadh 4736548L‫א‬   /Tel:4726548   Acc 122200006L‫א‬  No/122200006   Remarks  Details ‫ א‬Date  Vouc.No‫א‬ Credit ‫א‬ Debit     1425L12L30KKKKKKKKKKKKKKKKK‫א‬            ‫א‬                ‫א‬       1425L12L3   1425L12L5    1425L12L10      1425L12L15    1425L12L20      ‫א‬  1425L12L29  1425L12L12    7.972.38K  24148  416.14  24856  24862  24871  226280  226291  226295  256.35  368.37K  518.63  466.90  301.02  401.43  00K  00K  00K                00K  00K  00K  00K  00K  00K 00K K  Total‫א‬ 10.701.22 Balance ‫ א‬10.701.22 - 180 - ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬    W‫א‬‫א‬‫א‬‫א‬‫א‬ K‫א‬‫א‬ ‫א‬ ‫א‬‫א‬ ‫א‬  W‫א‬‫א‬‫א‬‫א‬   ‫א‬‫א‬ 80,000‫א‬‫א‬‫א‬ 2L5  J1 K‫א‬‫א‬‫א‬‫א‬8L10  J2  K  W1424‫א‬‫א‬‫א‬‫א‬  W  K‫א‬‫א‬‫א‬‫א‬W‫א‬      W‫א‬    ‫ א‬  2L5            ‫א‬    ‫א‬L  ‫א‬     ‫ א‬‫א‬   80,000    E‫א‬F‫א‬‫א‬L 80,000 ‫א‬‫א‬  ‫א‬               - 181 - ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬    W‫א‬‫א‬‫א‬‫א‬‫א‬ ‫ א‬  2L5            ‫א‬    E‫א‬F‫א‬‫א‬L ‫א‬‫א‬  ‫א‬                     ‫ א‬‫א‬   80,000    ‫א‬L 80,000  ‫א‬  ‫א‬‫א‬L ‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫اﻟﻴﻮﻣﻴﺔ‬ ‫ﺑﻴــــــــــــﺎن‬    W‫א‬‫א‬ ‫ﺑﻴـــــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬ ‫اﻟﻤﺒﻠﻎ‬   ‫اﻟﺘﺎرﻳﺦ‬ 1424L2L5 ‫رﻗﻢ ﻗﻴﺪ‬ ‫اﻟﻴﻮﻣﻴﺔ‬     1424L12L30                 ‫א‬L 80,000    EF 80,000  ‫ א‬80,000      ‫000,08 א‬ 1425L1L1 80,000  ‫א‬E‫א‬F‫א‬‫א‬L ‫اﻟﺘﺎرﻳﺦ‬ 1424L2L5 ‫ﺑﻴــــــــــــﺎن رﻗﻢ‬ ‫ﻗﻴﺪ‬ ‫اﻟﻴﻮﻣﻴﺔ‬ ‫اﻟﻤﺒﻠﻎ‬ ‫اﻟﺘﺎرﻳﺦ‬         L  80,000 1424L8L10 ‫ﺑﻴـــــــــــــــﺎن رﻗﻢ‬ ‫ﻗﻴﺪ‬ ‫اﻟﻴﻮﻣﻴﺔ‬   ‫اﻟﻤﺒﻠﻎ‬ 80,000  ‫א‬         ‫א‬L    ‫ א‬80,000      ‫000,08 א‬   - 182 - ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬     K‫א‬‫א‬ K1    K‫א‬‫א‬‫א‬‫ א‬K2         - 183 - ‫א‬‫א‬ ‫א‬‫א‬   ‫א‬‫א‬   ،‫א‬‫א‬،‫א‬‫א‬،W‫א‬،‫א‬،‫א‬ ،‫א‬‫א‬،‫א‬‫א‬،W‫א‬،‫א‬،‫א‬    K1408،‫א‬‫א‬،‫א‬‫א‬،‫א‬‫א‬،،، ،‫א‬‫א‬W‫א‬F،‫א‬‫א‬W‫א‬‫א‬،‫א‬ W‫א‬F،‫א‬‫א‬W‫א‬‫א‬،،‫א‬‫א‬،       K1413 K1407 K1415،‫א‬‫א‬،‫א‬‫א‬،‫א‬،‫א‬‫א‬ KE1415 ‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫،א‬،‫א‬ ،‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬،‫א‬،‫א‬ K1411،‫א‬،‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬ K1406،‫א‬،‫א‬‫א‬ K1418،‫א‬،‫א‬‫א‬،‫א‬ K1398،‫א‬،‫א‬‫א‬،‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬ KE1417،‫א‬‫א‬ • Slater, Jeffrey, "College Accounting: a Practical Approach" 7th ed, (Prentice Hall, 1998). • Nikolai & Bazley, " Intermediate Accounting", 8th ed, (South – Western College Publishing, 2000 W‫א‬‫א‬‫א‬ - 184 - ‫א‬‫א‬ ‫א‬    ‫א‬ ..................................................................................................................................................................  ................................................................................................................................................................  - 1 - ......................................................................................................................‫א‬‫א‬W‫א‬‫א‬ - 2 - ..................................................................................................................................... W‫א‬ - 2 - .......................................................................................................................................... W‫א‬ - 3 - ........................................................................................................................................... W‫א‬‫א‬ - 4 - ................................................................................................................................... W‫א‬‫א‬ - 5 - ............................................................................................................................. ‫א‬‫א‬ - 6 - ............................................................................................................................. ‫א‬ - 8 - ........................................................................................................................................... W‫א‬‫א‬ - 8 - ..................................................................................................................................... W‫א‬‫א‬‫א‬ - 9 - .......................................................................................................................................... W‫א‬‫א‬ - 12 - ......................................................................................................................................................  - 15 - .................................................................................................................... ‫א‬‫א‬W‫א‬‫א‬ - 16 - ......................................................................................................................................‫א‬‫א‬ - 19 - ........................................................................................................................................ W‫א‬‫א‬ - 30 - ...........................................................................................................................................‫א‬‫א‬ - 35 - ......................................................................................................................................................  - 37 - ........................................................................................................................... ‫א‬‫א‬W‫א‬‫א‬ - 39 - ................................................................................................................................. W‫א‬‫א‬ - 39 - ....................................................................................................W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ - 43 - ................................................................................................................................. ‫א‬‫א‬ - 46 - ................................................................................................................................. ‫א‬‫א‬ - 51 - ................................................................................................................................................... ‫א‬ - 57 - .................................................................................................................................... W‫א‬‫א‬‫א‬‫א‬ - 61 - ..................................................................................................................................................  - 63 - .............................................................................................................................. ‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬ - 64 - ......................................................................................................................................‫א‬‫א‬‫א‬‫א‬ - 64 - .............................................................................................................................................. ‫א‬ - 66 - ........................................................................................................................... E‫א‬‫א‬F‫א‬‫א‬ - 71 - .................................................................................................................................... ‫א‬ - 73 - ..................................................................................................................................................  - 185 - ‫א‬‫א‬ ‫א‬   - 75 - ............................................................................................................................. ‫א‬W‫א‬‫א‬ - 77 - ..................................................................................................................................... ‫א‬‫א‬ - 77 - ..................................................................................................................................... W‫א‬W  - 77 - ............................................................................................................................. W‫א‬‫א‬ - 79 - ...................................................................................................................... W‫א‬‫א‬  - 81 - .................................................................................................................................... W‫א‬‫א‬‫א‬W  - 81 - ............................................................................................................................. :‫ א‬‫א‬‫א‬‫א‬ - 83 - ........................................................................................................... :( ‫ )א‬‫ א‬‫א‬‫א‬‫א‬ - 85 - ......................................................................................................................................................  - 88 - .......................................................................................................................... ‫א‬‫א‬‫א‬W‫א‬‫א‬ - 89 - ........................................................................................................................ ‫א‬‫א‬‫א‬‫א‬ - 94 - .......................................................................................................................................... ‫א‬‫א‬ - 103 - ................................................................................................................................... ‫א‬ - 103 - ............................................................................................................... ‫א‬‫א‬‫א‬ - 110 - ............................................................................................................................................ ‫א‬ - 113 - ................................................................................................................................ ‫א‬W‫א‬‫א‬ - 114 - .......................................................................................................................................... W‫א‬‫א‬ - 115 - ............................................................................................................... W‫א‬‫א‬‫א‬‫א‬ - 116 - ........................................................................................................................ W‫א‬‫א‬ - 128 - ....................................................................................................................................................  - 129 - ...................................................................................................................................‫א‬W‫א‬‫א‬ - 130 - .................................................................................................................. W‫א‬‫א‬‫א‬ - 141 - ....................................................................................................................................................  - 143 - .................................................................................................................................. ‫א‬W‫א‬‫א‬ - 144 - ...................................................................................................................... W‫א‬ - 146 - .......................................................................................................................... W‫א‬‫א‬ - 157 - ....................................................................................................................................................  - 159 - ...........................................................................................................................‫א‬‫א‬W‫א‬‫א‬ - 160 - ............................................................................................................................... W‫א‬‫א‬ - 161 - ........................................................................................................................................... W‫א‬ - 176 - ............................................................................................................................................  - 177 - ........................................................................................................................ ‫א‬‫א‬W‫א‬‫א‬ - 178 - .......................................................................................................................................... W‫א‬‫א‬ - 178 - ........................................................................................................................... W‫א‬‫א‬‫א‬ - 186 - ‫א‬‫א‬ ‫א‬   - 179 - .................................................................................................................... W‫א‬‫א‬ - 181 - ................................................................................................................. W‫א‬‫א‬‫א‬‫א‬‫א‬ - 183 - ............................................................................................................................................  - 184 - ...................................................................................................................................................... ‫א‬‫א‬ - 187 -                                                        ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  ‫א‬E‫א‬F‫א‬‫א‬ GOTEVOT appreciates the financial support provided by BAE SYSTEMS  