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   ً‫اٌٙ٩ن اٌّزغبسُ -اٌّزٕبلـ/ اٌّْدً ( ٌ٥ف‬             Accelerated depreciation (of an asset)
                                 )‫اٌٍّّٛط‬
‫اٌزغش٠ِ (فٟ أخً ا٦عزسمبق) اعزْدبي ِّٛذ اٌغذد‬                       Acceleration (of maturity)
                                 ‫ئِىبٔ١خ اٌٛفٛي‬                                 Accessibility
                                   ً‫زغبة/ عد‬                                         Account
    ) ‫زغبثبد دائٕخ/ رُِ دائٕخ (اٌّ١ضأ١خ اٌِّْٛ١خ‬          Accounts payable (balance sheet)
   ،‫زغبثبد ِذ٠ٕخ/ رُِ ِذ٠ٕخ ( اٌّ١ضأ١خ اٌِّْٛ١خ‬    Accounts receivable (balance sheet, asset
                    )‫زغبة اٌّٛخٛداد/ ا٤فٛي‬                                         account)
                                         ‫ِسبعت‬                                    Accountant
  ‫أعبط ِسبعجٟ ىش٠مخ ِسبعج١خ/ ىش٠مخ اٌّسبعجخ‬                                 Accounting base
                                ‫ل١ذ ِسبعجٟ، ل١ذ‬                             Accounting entry
                                   ‫فزشح ِسبعج١خ‬                           Accounting period
                               ‫ريج١مبد ِسبعج١خ‬                          Accounting practices
                                  ٟ‫ئخشاء ِسبعج‬                         Accounting procedure
                                  ٟ‫ِْ١بس ِسبعج‬                          Accounting standard
                           ‫ِسبعجخ/ ٍُّ اٌّسبعجخ‬                    Accounting, Accountancy
                 ‫اٌّسبعجخ ٍّٝ أعبط ا٨عزسمبق‬                               Accrual accounting
                   )‫اعزسمبق (ِسبعجخ ا٨عزسمبق‬                    Accrual (accrual accounting)
          ُ‫ا٨٘٩ن اٌّغزسك، ا٨٘٩ن اٌّزشاو‬            Accrued depreciation, accumulated
)‫ (اٌّ١ضأ١خ اٌِّْٛ١خ، زغبة اٌّٛخٛداد/ ا٤فٛي‬depreciation (balance sheet, asset account)
  ‫ِقشٚف ِغزسك ( ِسبعجخ ا٨عزسمبق، ِ١ضأ١خ‬              Accrued expense ( accrual accounting,
                    )‫ِّّٛ١خ، زغبة اٌّيٍٛثبد‬                 balance sheet, liability account)
 ‫ا٦٠شاداد اٌّغزسمخ (ِسبعجخ ا٨عزسمبق ، ِ١ضأ١خ‬          Accrued revenue (accrual accounting,
            )‫ِّّٛ١خ، زغبة اٌّٛخٛداد/ا٨فٛي‬                   balance sheet, liability account)
        )‫اٌفبئذح اٌّغزسمخ (ئ٠شاد) (ِغزسمخ اٌمجل‬                   Accrued interest (revenue)
  ‫ا٨٘٩ن اٌّزشاوُ، ا٨٘٩ن اٌّغزسك، ِخقـ‬                    Accumulated depreciation, accrued
 /‫ا٨٘٩ن (اٌّ١ضأ١خ اٌِّْٛ١خ، زغبة اٌّٛخٛداد‬          depreciation, allowance for depreciation
                                    )‫ا٤فٛي‬                      (balance sheet, asset account)
                 ‫اٌشثر اٌّزشاوُ، اٌفبئل اٌّزسمك‬           Accumulated profit, earned surplus
       ‫ا٨زز١بىبد اٌّزشاوّخ، ا٨زز١به (اٌّ١ضأ١خ‬      Accumulated reserves, reserves (balance
                                      )‫اٌِّْٛ١خ‬                                      sheet)
                 ْٟ١ّ‫ِإعغخ ئلشاك ٚرٛف١ش رد‬                  Accumulating Saving and Credit
                                                                       Association, ASCA
                            ‫ٔغجخ اٌغ١ٌٛخ اٌغش٠ْخ‬                              Acid test ratio
                          ‫رىٍفخ ا٦ِز٩ن/ ا٨لزٕبء‬                             Acquisition cost
                                ًْ‫اٌمذسح ٍّٝ اٌف‬                                Actionability
                         ‫لشك ٔؾ١و/ لشك ٔؾو‬                                             Active loan
                         ‫زغبة رٛف١ش ٔؾ١و/ ٔؾو‬                               Active saving account
              ‫اززغبة اٌزىبٌ١ف ٍّٝ أعبط إٌؾبه‬                       Activity based costing (ABC)
                      ‫اٌّجٍغ اٌفٍْٟ/اٌم١ّخ اٌسم١م١خ‬                                 Actual amount
                     ‫اٌزىٍفخ/اٌىٍفخ اٌفٍْ١خ/ اٌسم١م١خ‬                                   Actual cost
                                    ‫اٌخغبسح اٌفٍْ١خ‬                                     Actual loss
          ٓ١ِ‫اٌّخّٓ ( اٌزأِ١ٓ) خج١ش زغبثبد اٌزأ‬                                Actuary (insurance)
                                ٟ‫زذ ائزّبٟٔ ئمبف‬                                  Additional credit
                         ً٠‫ِْذي/ عْش لبثً ٌٍزْذ‬                                     Adjustable rate
                          ‫رىٍفخ سأط اٌّبي اٌّْذٌخ‬                         Adjusted cost of capital
                                      ‫اٌذخً اٌّْذي‬                                Adjusted income
                         ‫ث١بْ/ لبئّخ اٌذخً اٌّْذٌخ‬                     Adjusted income statement
                                ‫ٔغجخ اٌفبئذح اٌّْذٌخ‬                         Adjusted interest rate
                            ‫اٌشثر اٌزؾغ١ٍٟ اٌّْذي‬                        Adjusted operating profit
          ‫اٌْبئذ ٍّٝ اٌّٛخٛداد/ ا٤فٛي اٌّْذي‬                             Adjusted return on assets
                  ‫اٌْبئذ ٍّٝ زمٛق اٌٍّى١خ اٌّْذي‬                         Adjusted return on equity
‫ِ١ضاْ اٌّشاخْخ اٌّْذي-ثْذ ئغ٩ق ِ١ضاْ اٌّشاخْخ‬             Adjusted trial balance, post-closing trial
                                    .ٟ‫اٌزدش٠ج‬                                              balance
                      ‫زغبة ِْذي/ زغبة رغٛ٠خ‬                                     Adjusting account
                                      ‫رْذ٠ً/ رغٛ٠خ‬                         Adjusting / Adjustment
                                          ‫ل١ذ رغٛ٠خ‬                                Adjusting entry
                                   ‫اٌّغبئً ا٦داس٠خ‬                                  Administration
                                       ‫وفبءٖ ئداس٠خ‬                      Administrative efficiency
                                  ‫ِقبس٠ف ئداس٠خ‬                            Administrative expense
                        ‫ِْذي اٌّقبس٠ف ا٦داس٠خ‬                         Administrative expense rate
                              ‫ب‬
                              ً ِ‫زغبة ِذفُٛ ِمذ‬                                  Advance account
                                       ‫ٚد٠ْخ ِمذِخ‬                                Advance deposit
                             َ‫ِزيٍت ا٦٠ذاُ اٌّمذ‬                     Advance deposit requirement
                                        ِٗ‫دفْخ ِمذ‬                             Advance repayment
   /ٓ١‫دفْخ (عٍفخ أٚ ّٙذح) ٌٍٍّٛف١ٓ/ عٍفخ ٌٍٍّٛف‬             Advance to employees (balance sheet,
         ‫ٌٍّغزخذِ١ٓ ( اٌّ١ضأ١خ اٌِّْٛ١خ، زغبة‬                                   asset account)
                          )‫اٌّٛخٛداد/ ا٤فٛي‬
                  )‫سأٞ ِْبوظ/ ِْبسك (رذل١ك‬                                 Adverse opinion (audit)
                         ِ
                         ّ
 ) ‫اٌفبئذح اٌّغزسمخ اٌّْ ّشٖ(ي) (ِسبعجخ ا٨عزسمبق‬                 Age accrued interest (to) (accrual
                                                                                       accounting)
        ‫ِسفَخ ِزمبدِخ (فٟ خيش)، رمبدَ اٌّسفَخ‬           Aged portfolio (at risk), aging of portfolio
                                                                                    (at risqué)
                                 ‫رمبدَ اٌمشٚك‬                                 Aging of loans
               )‫رقٕ١فبد اٌزمبدَ، (رمبدَ اٌمشٚك‬            Aging categories, (aging of loans)
  ‫رمبدَ اٌّسفَخ (فٟ خيش/ فٟ اٌّخبىشح)، ِسفَخ‬      Aging of portfolio (at risk), aged portfolio
                          )‫ِزمبدِخ (فٟ خيش‬                                            (at risk)
                                  َ‫خذٚي اٌزمبد‬                                Aging schedule
          )‫ئخشاءاد ِزفك/ ِزْبسف ٍّ١ٙب (رذل١ك‬                 Agreed- upon procedure (audit)
             )‫رخق١ـ/ رسّ١ً ( ٌ٩زز١بىٟ) (ي‬                          Allocate (to reserves) (to)
     ‫رخق١ـ (رٛص٠ِ) اٌّزسق٩د ِٓ اٌمشٚك‬                            Allocation of loan proceeds
                         ‫رخق١ـ فبفٟ اٌشثر‬                           Allocation of net income
                            ‫رخق١ـ اٌّقبدس‬                            Allocation of resources
                              ‫رخق١ـ ا٤سثبذ‬              Allocation, appropriation of profits
  ‫ ِخقـ ا٨٘٩ن، ا٘٩ن ِزشاوُ، ا٘٩ن ِغزسك‬Allowance for depreciation, accumulated
 )‫ (اٌّ١ضأ١خ اٌِّْٛ١خ، زغبة اٌّٛخٛداد/ ا٤فٛي‬depreciation, accrued depreciation (balance
                                                                   sheet, asset account)
               ‫ئىفبء رخف١ل (اٌمشك) اعزٙ٩ن‬                      Amortisation (of a loan) (US:
                                                                              amortization)
                ‫خذٚي ا٦ىفبء/ اٌغذاد/ اٌزخف١ل‬      Amortisation schedule (Us: amortization)
                          )ً‫ئىفبء، ا٘٩ن (أف‬                 Amortisation, depreciation (US:
                                                                      amortization) (asset)
                           ‫ئىفبء/ا٘٩ن اٌمشك‬             Amortize a loan (to) (US: amortize)
                 )‫اٌشف١ذ اٌّيفأ/اٌٍّٙه (لشك‬         Amortized principle (loan) (amortized)
                                  ُ‫اٌشف١ذ اٌمبئ‬                         Amount outstanding
   ‫ا٦٘٩ن اٌغٕٛٞ ٌ٥ِٛاي إٌّّٛزخ/ ٌٍّٛخٛداد‬        Annual depreciation of donated funds for
                                       ‫ثبثزخ‬                                  fixed assets
                             َ‫اخزّبُ عٕٛٞ ّب‬                Annual general meeting (AGM)
                     ٕٞٛ‫عٕٛٞ/ عْش اٌفبئذح اٌغ‬     Annual/annualised percentage rate (APR)
                                                                         (US: annualized)
                                ٕٞٛ‫اٌزسٛ٠ً ٌغ‬              Annualisation (US:annualization)
                      ٕٞٛ‫ٔغجخ/ ِْذي اٌفبئذح اٌغ‬                      Annualized interest rate
                                 ‫فٕبد٠ك إٌّر‬                                     Apex funds
  ٜٛ‫ارسبد/ ساثيخ ِإعغخ رغزمجً رّٛ٠ً ٍّٝ ِغز‬              Apex institution, apex organization
‫دٌٚخ أٚ ِٕيمخ ٚ ِٓ ثُ رٛصّخ أٚ رمشمخ ٌّإعغبد‬                               (US:organization)
                                     ً٠ّٛ‫اٌز‬
                ‫لشك ِٓ ا٤رسبد اٌّإعغخ أّ٩ح‬                                         Apex loan
                                 ‫ىٍت اٌْنٛ٠خ‬                    Application for membership
                                ‫ىٍت ا٨ٔغسبة‬                      Application for withdrawal
                     )ً٠ّٛ‫ىٍت رّٛ٠ً ( خيخ ر‬            Application of funds (financing plan)
                            ‫رخّ١ٓ/ رم١١ُ/ رمذ٠ش‬                                     Appraisal
              ‫رخق١ـ ا٤سثبذ، رٛص٠ِ ا٤سثبذ‬              Appropriation of profits, allocation of
                                                                                      profits
                   ِ‫ِزأخشاد/ ِجبٌغ ِزأخشح اٌذف‬                                        Arrears
  ،‫ٔغجخ اٌّزأخشاد/ ِْذي اٌزأخش، ِْذ٨٨عزسمبق‬          Arrears rate, past due rate, delinquency
                               ‫ِْذي اٌزأخش‬                                               rate
                ْٟ١ّ‫ِإعغخ ئلشاك ٚرٛف١ش رد‬          ASCA, Accumulating Savings and Credit
                                                                            Association
               )‫أفً/ِٛخٛدح(اٌّ١ضأ١خ اٌِّْٛ١خ‬                           Asset (balance sheet)
                       ‫زغبة ا٤فً/ اٌّٛخٛدح‬                                     Asset account
        َ‫ئداسح ا٤فً /اٌّٛخٛد ٚ اٌخقُ /ا٨ٌزضا‬                Asset and liability management
/‫ِمبثٍخ اٌّٛخٛداد/ ا٤فٛي ٚاٌخقَٛ/ اٌّيٍٛثبد‬                     Asset and liability matching
                      َ‫ِٛائّخ ا٤فً ٚا٨ٌزضا‬
           )‫خٛدح/ّٔٛ١خ ا٤فً- (أٚ اٌّٛخٛداد‬                                      Asset quality
                                ً‫اعزخذاَ ا٤ف‬         Asset utilization (US: asset utilization)
                               ‫اٌزىٍفخ اٌّشرجيخ‬                               Associated cost
                        ٌٟ٢‫ِبو١ٕبد اٌقشاف ا‬                                             ATM
                                ‫رذل١ك/ ِشاخْخ‬                                           Audit
                         ‫ٌدٕخ اٌزذل١ك/ اٌّشاخْخ‬                             Audit committee
                       ‫ث١ٕخ اٌزذل١ك/ أدٌخ ا٦ثجبد‬                              Audit evidence
                      ‫لٛائُ ِبٌ١خ ِذلمخ/ ِشاخْخ‬                 Audited financial statements
             ‫أرْبة اٌّسبعجخ ٚاٌزذل١ك/ اٌّشاخْخ‬                 Auditing and accounting fees
                       ‫ِْب٠١ش اٌزذل١ك/ اٌّشاخْخ‬                           Auditing standards
                         ‫ِذلك/ ِشاخِ زغبثبد‬                                          Auditor
        ٓ٠‫ ِزٛعو رىٍفخ ا٤ِٛاي، ِزٛعو رىٍفخ اٌذ‬Average cost of funds, average cost of debt
                 ‫ِزٛعو ّّش/ ِذح/ فزشح اٌمشك‬                               Average loan term
               )‫ِزٛعو اٌشف١ذ اٌمبئُ (ٌٍمشٚك‬          Average outstanding balance (of loans)
       ‫ِزٛعو اٌّْش اٌّزجمٟ ٌٍّٛخٛداد ا٨ثزذائ١خ‬       Average remaining life of initial assets
                                      )‫(عٕٛاد‬                                        (years)
                             ٍّٝ‫اٌشخُٛ ئٌٝ أ‬                                 Return to Top ^
                                                                                            B
       ) ‫ِىزت اٌٍّْ١بد اٌّغبٔذح (ِىزت اٌّغبٔذح‬                                    Back-office
     ‫د٠ٓ سدٞء، لشك ِؾىٛن ف١ٗ، لشك ِزْثش‬                Bad debt, doubtful loan, default loan
                             ‫عّْخ/ ؽٙشح ع١ئخ‬                                         Bad will
                                         ‫سف١ذ‬                                         Balance
                             ) ‫سف١ذ زغبة (ي‬                          Balance an account (to)
                            ‫سف١ذ ٍّٝ اٌسغبة‬                              Balance on account
                              ‫اٌّ١ضأ١خ اٌِّْٛ١خ‬                               Balance sheet
                         ‫زغبة ِ١ضأ١خ ِّّٛ١خ‬                           Balance sheet account
                           ‫ٔغجخ ِ١ضأ١خ ِّّٛ١خ‬                            Balance sheet ratio
                               ‫زغبثبد ِزٛاصٔخ‬                             Balanced accounts
              ) ‫ئّبٔخ ِبٌ١خ ِٛاصٔخ(ٌزغي١خ اٌْدض‬                            Balancing subsidy
              ‫دخً ِٓ ا٨عزثّبس ٚاٌٛدائِ اٌجٕى١خ‬                 Bank and investment income
                                      ‫دفزش اٌجٕه‬                                 Bank book
  ‫ٌّّٛخ ثٕى١خ، / سعَٛ ّّٚٛ٨د ِقشف١خ/ثٕى١خ‬           Bank charges, bank commissions and fees
                    ٞ‫زغبة ثٕه/ ِقشفٟ خبس‬                                Bank current account
                           ‫فبئذح ثٕى١خ/ ِقشف١خ‬                                  Bank interest
                           ‫ٔغجخ ثٕى١خ/ ِقشف١خ‬                                      Bank rate
                             ‫رغٛ٠خ زغبة اٌجٕه‬                            Bank reconciliation
                    ‫ئخشاء رغٛ٠خ ثٕى١خ/ ِقشف١خ‬                  Bank reconciliation procedure
                    ٟ‫وؾف زغبة ثٕىٟ/ ِقشف‬                                     Bank statement
                                   ٟ‫ئؽشاف ثٕى‬                              Bank supervision
 ‫ئؽشاف ثٕىٟ، عٍيبد ِشالجخ اٌجٕٛن ٚ ا٦ؽشاف‬              Bank supervisions, banking authorities
                                    . ‫ٍّ١ٙب‬
                            ‫أعبط، رىٍفخ أعبع١خ‬                            Base, baseline cost
‫اٌْ٩ِبد اٌٙبد٠خ ( ا٤سلبَ ٚ اٌّزٛعيبد/اٌّْذ٨د‬                                    Benchmarks
                                     ) ‫اٌْبٌّ١خ‬
                                          ‫ّٛائذ‬                                     Benefits
                             ‫ث١بْ اٌفبئذح/إٌّفْخ‬                          Benefit statement
                                    ‫رمذ٠ُ ّيبء‬                                      Bidding
                                 ‫فبرٛسح/ وّج١بٌخ‬                            Bill of exchange
                         ‫خغُ اٌؾشوخ/ اٌّإعغخ‬                 Body corporate, corporate body
                                 ‫اٌم١ّخ اٌذفزش٠خ‬                                 Book value
                                  ‫ِبعه اٌذفبرش‬                                  Book keeper
                               ‫ل١ذ ِبعه اٌذفبرش‬                          Book keeper's entry
                                     ‫ِغه دفبرش‬                                Book -keeping
                                        ‫ِمزشك‬                                      Borrower
                                 ‫ِمزشك ِزْثش‬                             Borrower in default
                          ‫اٌمذسح ٍّٝ ا٨لزشاك‬                             Borrowing capacity
                           ‫وٍفخ/ رىٍفخ ا٨لزشاك‬                               Borrowing cost
                             ‫ِزيٍجبد ا٨لزشاك‬                         Borrowing requirements
                              ُ‫فشُ، ِىزت اٌفش‬                           Branch, branch office
)ُ‫ّبٍِٛ/ ٍِٛفٛ اٌفشُ(ٍِٛفْٛ ٍّٝ ِغزٜٛ اٌفش‬                                  Branch-level staff
                                 ‫اٌْ٩ِخ اٌّّ١ضح‬                                   Brand name
 ‫ا٦٠شاداد اٌّغزسمخ (ِسبعجخ ا٨عزسمبق ، ِ١ضأ١خ‬                                        Branding
                              " ‫ِّّٛ١خ، زغبح‬
                              ) ‫ٔميخ اٌزْبدي (ي‬                                Break even (to)
                             ‫رسٍ١ً ٔميخ اٌزْبدي‬                           Break-even analysis
                                   ‫ٔميخ اٌزْبدي‬                              Break-even point
    ٞ‫آٌ١خ ٌٍزدغ١ش/ لشك ردغ١شٞ/أئزّبْ ردغ١ش‬         Bridging facility, bridging loan, bridging
                                                                                        credit
                                  ‫ىٍت اٌّٛاصٔخ‬                                 Budget request
                               ‫أسشاف اٌّٛاصٔخ‬                                Budget variance
                                   ‫دُّ اٌّٛاصٔخ‬                                 Budgetary aid
                             ‫فبئل فٟ اٌّٛاصٔخ‬                               Budgetary surplus
                      ‫ِجٍغ ِشفٛد فٟ اٌّٛاصٔخ‬                                Budgeted amount
  /‫ِجبٟٔ ( اٌّ١ضأ١خ اٌِّْٛ١خ، زغبة اٌّٛخٛداد‬        Buildings (balance sheet account, asset
                                   ) ‫ا٤فٛي‬                                         account)
                              ُٚ‫ِسبعجخ اٌّؾش‬                             Business accounting
             ُٚ‫ِؾغً اٌّؾشُٚ/ فبزت اٌّؾش‬                                     Business operator
                   ‫خيخ اٌّؾشُٚ/خيخ ا٤ّّبي‬                                        Business plan
            ‫اٌزخي١و ٌٍّؾشُٚ/اٌزخي١و ٌ٥ّّبي‬                                  Business planning
                     ‫ِخبىشح اٌّؾشُٚ/ا٤ّّبي‬                                       Business risk
                              ٍّٝ‫اٌشخُٛ ئٌٝ أ‬                                 Return to Top ^
                                                                                             C
                             ٟ‫اززغبة ا٨زز١بى‬                            Calculation of reserve
  ‫(وفب٠خ سأط اٌّبي، خٛدح/ ّٔٛ١خ ا٤فٛي، ئداسح‬             CAMEL ( Capital Adequacy-Asset
                           ) ‫ا٤سثبذ ٚاٌغ١ٌٛخ‬       quality-Management-Earnings Liquidity)
                                      ٝ‫د٠ٓ ٍِغ‬                                 Cancelled debt
           ِ‫اٌمذسح ٍّٝ اٌغذاد/ اٌزغذ٠ذ، ئّبدح دف‬             Capacity to reimburse, ability to
                                                                          reimburse, to repay
                               ‫وفب٠خ سأط اٌّبي‬                               Capital adequacy
                         ‫رمش٠ش وفب٠خ سأط اٌّبي‬                        Capital adequacy report
 ،ُ‫أفً( أفٛي) سأعّبٌٟ، أفً ثبثذ، أفً دائ‬           Capital asset(s), fixed asset(s), permanent
                               ‫أفً ٍِّٛط‬                             asset(s), tangible asset(s)
                   ‫ِخققبد رىٍفخ سأط اٌّبي‬                              Capital cost allowance
                   ‫ِْذاد سأعّبٌ١خ، عٍِ سأعّبٌ١خ‬               Capital equipment, capital goods
                               ‫ِقبس٠ف سأعّبٌ١خ‬                             Capital expenditure
                                ‫رىٛ٠ٓ سأط اٌّبي‬                              Capital formation
                                   ‫أسثبذ سأعّبٌ١خ‬                                  Capital gain
                   ‫عٍِ سأعّبٌ١خ، ِْذاد سأعّبٌ١خ‬               Capital goods, capital equipment
                                   ‫ِٕسخ سأعّبٌ١خ‬                                  Capital grant
                            ٌٟ‫ّمذ اعزئدبس سأعّب‬                                   Capital lease
                              ‫ِزيٍجبد سأط اٌّبي‬                           Capital requirements
         ) ‫أٌشعٍّخ/ رسٛ٠ً ئٌٝ سأط ِبي ( سعٍّخ‬                Capitalisation (US: capitalization)
              ) ‫ ِْذي اٌزىٛ٠ٓ اٌشأعّبٌٟ (اٌشعٍّخ‬Capitalization rate (US: capitalization rate)
          ) ًّ‫٠شعًّ/ ٠سٛي ئٌٝ سأط ِبي ( ٠شع‬                     Capitalize (to) (US: capitalize)
                 ‫إٌمذ اٌّزذفك/ اٌٛاسد ِٓ اٌٍّْ١بد‬              Cash (in) flow from operations
                         ‫زغبة إٌمذ٠خ/ اٌقٕذٚق‬                                    Cash account
                        ‫ِسبعجخ ٍّٝ أعبط إٌمذ٠خ‬                                Cash accounting
                     ‫عٍفخ ٔمذ٠خ / عٍفخ ٔمذ٠خ ِمذِخ‬                               Cash advance
                         ‫إٌمذ ٚاٌّغزسك ِٓ اٌجٕه‬                     Cash and due from banks
 ‫إٌمذ ِٚب ٠ْبدٌٗ، إٌمذ ٚاٌمش٠ت ِٓ اٌزسٛي ئٌٝ ٔمذ‬    Cash and equivalents, cash and near-cash
 ‫ِٛخٛداد ٔمذ٠خ، ٔمذ ( اٌّ١ضأ١خ اٌِّْٛ١خ، زغبة‬           Cash assets, cash (balance sheet, asset
                        ،)‫اٌّٛخٛداد/ ا٤فٛي‬                                            account)
                                       ‫سف١ذ إٌمذ‬                                 Cash balance
‫ثٕٛن ٔمذ٠خ، إٌمذ اٌّغزسك ِٓ اٌجٕه، إٌمذ فٟ اٌجٕه‬    Cash banks, cash due from banks, cash in
                                                                                        banks
           ٞ‫دفزش اٌقٕذٚق/ ٠ِٛ١خ اٌقٕذٚق إٌمذ‬                         Cash book, cash journal
                 ‫فٕذٚق إٌمذ/ اٌخض٠ٕخ/ اٌقٕذٚق‬                                        Cash box
                                   ‫اٌّٛاصرخ إٌمذ٠خ‬                                Cash budget
                      ‫خشد إٌمذ، اٌشلبثخ ٍّٝ إٌمذ‬                    Cash count, cash control
                           ٞ‫د٠ٓ ٔمذٞ/ لشك ٔمذ‬                                       Cash credit
                                    ‫ّدض فٟ إٌمذ‬                                   Cash deficit
    ‫ٚد٠ْخ ٔمذ٠خ، ٚد٠ْخ اٌيٍت، ٚد٠ْخ رسذ اٌيٍت‬              Cash deposit, demand deposit, sight
                                                                                     deposit
             ‫٠ِٛ١خ اٌقشف إٌمذٞ/اٌذفْبد إٌمذ٠خ‬                    Cash disbursements journal
                ٞ‫ِٕسخ ٔمذ٠خ، ئّبٔخ ٔمذ٠خ/ دُّ ٔمذ‬     Cash donation, cash grant, cash subsidies
                              ٞ‫ِْبدي/ ِىبفئ ٔمذ‬                                Cash equivalent
                              ٞ‫رسٍ١ً اٌزذفك إٌمذ‬                           Cash flow analysis
                           ‫ِٕسخ ٔمذ٠خ، ئّبٔخ ٔمذ٠خ‬    Cash grant, cash subsidies, cash donation
    ٟ‫إٌمذ فٟ اٌجٕه ِٚب ٠مبسة (٠ؾجٗ) إٌمذ إٌمذ ف‬                   Cash in bank and near cash
                    ‫اٌجٕٛن، إٌمذ اٌّغزسك ِٓ اٌجٕه‬
   ِٓ ‫إٌمذ فٟ اٌجٕٛن، ثٕٛن ٔمذ٠خ، إٌمذ اٌّغزسك‬       Cash in banks, cash banks, cash due from
                                          ‫اٌجٕه‬                                           banks
                        ‫إٌمذ فٟ اٌ١ذ، إٌمذ فٟ اٌ١ذ‬                 Cash in hand, cash on hand
                         ‫إٌمذ اٌّسقٓ فٟ اٌخضٔخ‬                                     Cash in vault
    ) ‫اٌزذفك إٌمذٞ اٌٛاسد (إٌمذ اٌٛاسد/ اٌّمجٛك‬                                    Cash inflow
                                       ٞ‫ِذخً ٔمذ‬                                      Cash input
                         ‫٠ِٛ١خ إٌمذ٠خ،دفزش إٌمذ٠خ‬                      Cash journal, cash book
                                         ‫ئداسح إٌمذ‬                          Cash management
                                       ‫إٌمذ فٟ اٌ١ذ‬                               Cash on hand
                            ُٛ‫إٌمذ اٌقبدس/ اٌّذف‬                                   Cash outflow
                       ٞ‫ٔفمخ ٔمذ٠خ، ِقشٚف ٔمذ‬                         Cash outlay, cash expense
                      ‫ّٔو/ أعٍٛة أغ١بة إٌمذ٠خ‬                                     Cash pattern
                                        ‫دفْخ ٔمذ٠خ‬                                 Cash payment
                                        ‫ٚمِ إٌمذ‬                                  Cash position
     ٞ‫رٛلْبد إٌمذ٠خ،ئعمبىبد/ رٛلِ اٌزذفك إٌمذ‬            Cash projection, cash flow projection
                          ‫٠ِٛ١خ ِمجٛمبد إٌمذ٠خ‬                              Cash receipt journal
              ‫ب‬
            ) ً‫زغبة إٌمذ اٌٍّْك (اٌّٛلٛف ِإلز‬                            Cash suspense account
                             ‫ٔمذ، ِٛخٛداد ٔمذ٠خ‬                                Cash, cash assets
                                        ٞ‫رذفك ٔمذ‬                                      Cash flow
                      ‫اٌزذفك إٌمذٞ ثْذ ا٨عزثّبس‬                      Cash flow after investment
‫اعمبىبد /رٛلْبد اٌزذفك إٌمذٞ،اعمبىبد رٛلْبد‬               Cash flow projection, cash projection
                                       ‫إٌمذ٠خ‬
                            ٞ‫ِشاخْخ اٌزذفك إٌمذ‬                               Cash flow review
 ِ‫ث١بْ/ لبئّخ اٌزذفك إٌمذٞ، ث١بْ اٌزغ١ش فٟ اٌٛم‬       Cash flow statement, statement of change
               ٌٟ‫اٌّبٌٟ، اٌزغ١ش فٟ اٌٛمِ اٌّب‬           in financial position, change in financial
                                                                                          position
                         ‫سعُ خشائو ٌسشوخ إٌمذ‬                           Cash Mobility Mapping
                                   ‫أِ١ٓ اٌقٕذٚق‬                                          Cashier
                                      ٞ‫ثٕه ِشوض‬                                     Central bank
    ) ‫ؽٙبدح (ي) اٌج١بٔبد/ اٌمٛائُ اٌّبٌ١خ ( اٌزذل١ك‬     Certify (to) (financial statement) (audit)
                        ) ‫عٍغٍخ ( ائزّبْ/ ئلشاك‬                                   Chains (credit)
                   ‫اٌزغ١ش فٟ ٚمِ زمٛق اٌٍّى١خ‬                          Change in equity position
                     ًِ‫اٌزغ١ش فٟ سأط اٌّبي اٌْب‬                       Change in working capital
 ‫اٌزغ١ش فٟ اٌٛمِ اٌّبٌٟ، لبئّخ اٌزغ١ش فٟ اٌّشوض‬        Change in financial position, statement of
                        ٞ‫اٌّبٌٟ، لٛائُ اٌزذفك إٌمذ‬     changes in financial position, cash flow
                                                                                      statements
             ‫ا٦لشاك اٌمبئُ ٍّٝ ا٤ٍ٘١خ اٌؾخق١خ‬                           Character-based lending
   ‫دٌ١ً اٌسغبثبد/ خذٚي اٌسغبثبد/٘١ىٍ١خ/خش٠يخ‬                                  Charts of account
                                   ‫اٌسغبثبد‬
                                     ٞ‫زغبة خبس‬                                 Checking account
                         ‫مٛاثو ٚرٛاصٔبد سلبث١خ‬                              Checks and balances
                ٓ١‫ِسبعت سئ١غٟ/ سئ١ظ اٌّسبعج‬                                     Chief accountant
     ) ٌٟ‫ِغإٚي ِبٌٟ سئ١غٟ (ِذ٠ش اٌسغبثبد/ ِب‬                              Chief financial officer
                  ‫خّْ١خ اٌّٛاىٓ ٌٍّغبّذح اٌزار١خ‬                       Citizen Self Help Society
                                     ‫رغٛ٠خ زغبة‬                             Clear an account (to)
                                    ‫غشفخ اٌّمبفخ‬                                  Clearinghouse
                           ‫ُع‬
                   ‫ِغٛزبد ٌّٕبصي / أ َش اٌّْ٩ء‬                         Client household surveys
         ) ‫َٔبَ ِزبثْخ ا٤ثش ٍّٝ اٌضثبئٓ (اٌّْ٩ء‬                   Client impact tracking system
                       )‫اٌٛفٛي ٌٍضثبئٓ (اٌّْ٩ء‬                                   Client outreach
                ) ‫ِْذي ا٨ززفبً ثبٌضثبئٓ (اٌّْ٩ء‬                              Client retention rate
                           ) ‫فشص اٌضثبئٓ (اٌّْ٩ء‬                                Client screening
            ٚ
            َ
         ) ‫سف١ذ خزبِٟ، اٌشف١ذ إٌّمٛي (اٌّذ ّس‬         Closing balance, balance carried forward
                                   ‫اٌزىٍفخ اٌخزبِ١خ‬                                  Closing cost
                                    ٓ٘‫مّبٔبد/س‬                                         Collateral
         ْ‫ئدخبساد/ رٛف١شاد رغزخذَ وش٘ٓ/مّب‬                                     Collateral savings
                             ٓ٘‫ثذائً اٌنّبْ/اٌش‬                             Collateral substitute
                 ً٠ّٛ‫اٌزىٍفخ اٌّؾزشوخ/اٌّشوجخ ٌٍز‬                       Combined cost of funds
                                     ٞ‫رّٛ٠ً ردبس‬                           Commercial funding
                                    ٞ‫لشك ردبس‬                                  Commercial loan
                        ‫ٚسلخ ردبس٠خ لبثٍخ ٌٍزذاٚي‬                             Commercial paper
                                            ‫ٌّّٛخ‬                                   Commission
                   )‫ٌّّٛخ اٌزذل١ك (ي) (اٌّشاخْخ‬                       Commission an audit (to)
                               َٛ‫اٌّْٛ٨د ٚاٌشع‬                           Commissions and fees
  ‫زمٛق اٌّغبّ٘١ٓ اٌْبد٠١ٓ، زمٛق اٌّبٌى١ٓ، سأط‬              Common stockholder equity, owners
   ‫ِبي اٌّغبّ٘١ٓ،زمٛق ٍِى١خ اٌّغبّ٘١ٓ ،أِٛاي‬          equity, shareholder's capital, shareholder's
                                    ٓ١ّ٘‫اٌّغب‬                       equity, share holder's funds
                               .ٟ‫اٌشف١ذ اٌزْٛ٠ن‬                           Compensating balance


                                       ‫فبئذح ِشوجخ‬                            Compound interest
‫ِْذي إٌّٛ اٌّزشاوُ (اٌزشاوّٟ)/ّٔٛ اٌفبئذح اٌّشوجخ‬                       Compound rate growth
 ‫عْش اٌفبئذح اٌزشاوّٟ/ ِْذي اٌفبئذح اٌّشوجخ‬                 Compound interest rate
                              ًِ‫رخي١و ؽب‬                  Comprehensive planning
ٞ‫ئدخبس/ رٛف١ش ئٌضاِٟ، ئدخبس/ رٛف١ش ئخجبس‬        Compulsory savings, forced savings
                   ‫د٠ْٛ اِز١بص٠خ ادخبي صس‬                        Concessional debt
               ‫لشك رٚ اِز١بسصاد ِسذدح‬                            Concessional loan
                                ٌ‫ِجذأ اٌزسف‬                 Conservative principle
                         ‫اعزسمبلبد ِدّْخ‬                Consolidate maturities (to)
            ‫ِ١ضأ١خ ِّّٛ١خ ِٛزذح/ ِذِدخ‬                 Consolidated balance sheet
         ‫ث١بٔبد/ لٛائُ ِبٌ١خ ِٛزذح/ ِذِدخ‬          Consolidated financial statement
          ‫ث١بٔبد/ لٛائُ دخً ِٛزذح/ ِذِدخ‬            Consolidated income statement
               ‫سثر (خغبسح) ِٛزذح/ ِذِح‬                    Consolidated profit (loss)
                ‫ارفبق ٍّٝ عْش ٍّّخ ثبثذ‬                    Constant currency terms
                           ٟ‫لشك اعزٙ٩و‬                             Consumer credit
                           ‫ازز١به اٌيٛاسئ‬                       Contingent reserve
                     ‫ؽشٚه اٌزْبلذ ٌٍمشك‬                      Contractual loan term
‫٘بِؼ اٌّغبّ٘خ= عْش اٌج١ِ-اٌزىٍفخ اٌّزغ١شح‬                      Contribution margin
                  ‫ث١ئخ اٌّشالجخ/ ث١ئخ اٌشلبثخ‬                 Control environment
                                    ‫اٌّشالت‬           Controller (US : comptroller)
                                    ‫اٌّشالجخ‬                            Controlling
                              ‫ٔفمبد أعبع١خ‬                       Core expenditures
                     ‫ خغُ اٌؾشوخ، ِإعغخ‬Corporate body, institution, body corporate
                     ‫اٌزّ١١ض اٌغٍْٟ ٌٍؾشوخ‬                     Corporate Branding
                                      ِ
                                      ‫ل‬
                     )ً١‫اٌّٛ ِّ اٌثبٟٔ (اٌىف‬                              Cosigner
                           ‫ِسبعجخ اٌزىبٌ١ف‬                         Cost accounting
               ‫رسّ١ً اٌزىبٌ١ف/ اٌزخق١ـ‬                              Cost allocation
                               ‫ِشوض اٌزىٍفخ‬                             Cost center
                              ‫اززٛاء اٌزىٍفخ‬                      Cost containment
                               ‫مجو اٌزىٍفخ‬                             Cost control
                         ‫وفبئخ/فْبٌ١خ اٌزىٍفخ‬                       Cost efficiency
                               ‫رمذ٠ش اٌزىٍفخ‬                          Cost estimate
                     ‫وٍفخ/ رىٍفخ سأط اٌّبي‬                           Cost of capital
                 ٓ٠‫وٍفخ/ رىٍفخ اٌّذ٠ٛٔ١خ/اٌذ‬                           Cost of debt
                              ً٠ّٛ‫رىٍفخ اٌز‬                           Cost of funds
                             ‫رىٍفخ اٌٍّْ١بد‬                      Cost of operations
                         ‫رىٍفخ ئداسح اٌّسفَخ‬              Cost of portfolio administration
       ٗ‫رىٍفخ وً دٚ٨س (ٚزذح ِبٌ١خ) رُ ئلشام‬             Cost per $ (or unit of money) lent
                 ‫وٍفخ وً لشك/ رىٍفخ اٌمشك‬                              Cost per loan made
                    ‫ٔغجخ اٌزىٍفخ، ٘١ىً اٌزىٍفخ‬                   Cost ratio, cost structure
                        ‫رغي١خ/اعزشداد اٌزىٍفخ‬                               Cost recovery
                        ‫اٌزؾبسن فٟ اٌزىبٌ١ف‬                                   Cost sharing
                    ‫٘١ىً اٌزىٍفخ، ٔغجخ اٌزىٍفخ‬                   Cost structure, cost ratio
                       ‫رسٍ١ً إٌّفْخ - اٌزىٍفخ‬                       Cost-benefit analysis
                                   ‫رىٍفخ فْبٌخ‬                              Cost-effective
                                 ‫فْبٌ١خ اٌزىٍفخ‬                         Cost-effectiveness
                            ‫اززغبة اٌزىبٌ١ف‬                                        Costing
                   ُ‫رسٍ١ً اٌزىٍفخ- اٌشثر-اٌسد‬                 Cost-volume-profit analysis
         )‫ٔغجخ اٌزغي١خ، ِْذي اٌزغي١خ (لشٚك‬           Coverage ratio, coverage rate (loans)
                                ْ‫رٛفش ا٨ئزّب‬                            Credit availability
                              ْ‫سف١ذ ا٨ئزّب‬                                  Credit balance
       ٟٔ‫ِدٍظ ا٨ئزّبْ، ٘١ئخ ا٨عزْ٩َ ا٨ئزّب‬        Credit bureau, credit information bureau
                 ْ‫عمف ا٨ئزّبْ، زذٚد ا٨ئزّب‬                      Credit ceiling, credit limit
                       ْ‫رْبٚٔ١خ ئلشاك/ئئزّب‬                             Credit cooperative
                  ‫رمذ٠ُ /ِٕر/فشف اٌمشٚك‬                                    Credit delivery
             ‫ّٔٛرج رمذ٠ُ/ِٕر/فشف اٌمشٚك‬                             Credit delivery model
                           ‫رغٙ١٩د اٌمشٚك‬                                   Credit facilities
‫ِدٍظ ا٨ئزّبْ/اٌّدٍظ اٌٍِّْٛبرٟ ٌ٩ئزّبْ/٘١ئخ‬       Credit information bureau, credit bureau
                           ٟٔ‫ا٨عزْ٩َ ا٨ئزّب‬
                 ْ‫عمف ا٨ئزّبْ/ زذٚد ا٨ئزّب‬                      Credit limit, credit ceiling
          )‫ِذ٠ش ا٨ئزّبْ (ِإعغخ رّٛ٠ً أفغش‬                           Credit manager (MFI)
   ٟ‫ٍِٛف لشٚك/ ِغإٚي ا٦لشاك/ أخقبئ‬                             Credit officer, loan officer
                            ‫ا٦لشاك‬
                    ‫ع١بعخ ا٨ئزّبْ/ ا٦لشاك‬                                    Credit policy
                             ْ‫رقٕ١ف ا٨ئزّب‬                                    Credit rating
                       ْ‫ٚوبٌخ رقٕ١ف ا٨ئزّب‬                            Credit rating agency
                             ْ‫ِخبىش ا٨ئزّب‬                                      Credit risk
                              ْ‫ثشٔبِح ا٨ئزّب‬                                Credit scheme
                 ٜ‫ا٦لشاك ٌٍّؾبس٠ِ اٌقغش‬                         Credit to microenterprises
                                ٟٔ‫ارسبد ائزّب‬                                 Credit union
                                ‫لشٚك ّ١ٕ١خ‬                                  Credit-in-kind
                                    ‫ِمشك‬                                        Creditor
                           ‫ا٤ٍ٘١خ ا٨ئزّبٔ١خ‬                           Creditworthiness
                           ْ‫ِغزسك ا٨ئزّب‬                                  Creditworthy
                )‫ِغبس زبعُ (ىش٠مخ ث١شد‬                     Critical path (PERT method)
                      ُ‫ىش٠مخ اٌّغبس اٌسبع‬                          Critical path method
           ّٟ‫لشك اٌّسقٛي، لشك ِٛع‬                           Crop credit, seasonal credit
          ‫ِْذي اٌزخف١ل اٌّزمبىِ، اٌّْبدٌخ‬      Crossover discount rate, equalising (US :
                                                                            equalizing)
                               ‫فدٛح اٌٍّْخ‬                                Currency gap
                         ‫ِْذي فدٛح اٌٍّْخ‬                            Currency gap ratio
                        ‫ِخبىش فدٛح اٌٍّْخ‬                             Currency gap risk
                              ‫ِيبثمخ اٌٍّْخ‬                         Currency matching
                             ‫ِخبىش اٌٍّْخ‬                                 Currency risk
                           ٞ‫اٌسغبة اٌدبس‬             Current account, checking account
                 ‫ِٛخٛداد/ أفٛي ِزذاٌٚخ‬                                    Current asset
     )‫رىٍفخ خبس٠خ، رىٍفخ ا٨عزجذاي ( ِسبعجخ‬               Current cost, replacement cost
                                                                           (accounting)
        ً‫د٠ٓ زبٌٟ/ ِزذاٚي، د٠ٓ لق١ش ا٤خ‬                   Current debt, short-term debt
ً‫ِيٍٛثبد/ خقَٛ ِزذاٌٚخ/ د٠ْٛ لق١شح ا٤خ‬                                Current liabilities
                               ٌٟ‫لشك زب‬                                    Current loan
ًِ‫ ٔغجخ خبس٠خ/ اٌغ١ٌٛخ، ِْذي سأط اٌّبي اٌْب‬Current ratio, working capital ratio (syn. de
                                                              liquidity adequacy ratio)
          ٌٟ‫ِْذي/ ٔغجخ اٌغذاد/ اٌزغذ٠ذ اٌسب‬                     Current repayment rate
                            ‫ا٢خبي اٌدبس٠خ‬                             Current terms (in)
                              ‫اٌم١ّخ اٌسبٌ١خ‬    Current value, (or worth), present value
                               ‫اٌغٕخ اٌسبٌ١خ‬                               Current year
                ‫ثشٔبِح ِقُّ زغت اٌيٍت‬                              Customized system
                         ٍّٝ‫اٌشخُٛ ئٌٝ أ‬                                Return to Top ^
                                                                                      D
                              ِٟٛ٠ ‫رشف١ذ‬                                Daily balancing
                  ‫لبّذح اٌج١بٔبد/ اٌٍِّْٛبد‬                                    Database
                      ‫ثشٔبِح لبّذح اٌج١بٔبد‬                          Database software
              ٓ٠‫سف١ذ اٌّذ٠ٛٔ١خ/ سف١ذ ِذ‬                                   Debit balance
                               ُ‫ثيبلخ خق‬                                    Debit Card
                                        ٓ٠‫د‬                                        Debt
           ‫اٌمذسح ٍّٝ رسًّ اٌّذ٠ٛٔ١خ/ ا٨لزشاك‬                                  Debt capacity
‫رّٛ٠ً ثبٌذ٠ٓ/ ّٓ ىش٠ك ئفذاس عٕذاد أٚ الزشاك‬                                   Debt financing
                                  ٓ٠‫اعزسمبق اٌذ‬                                Debt maturity
                     ‫ٔغجخ اٌذ٠ٓ ئٌٜسمٛق اٌٍّى١خ‬                          Debt to equity ratio
                                           ٓ٠‫ِذ‬                                       Debtor
                                  ‫وغٛس ّؾش٠خ‬                               Decimal fractions
‫ىش٠مخ زغبة اٌفبئذح ٍّٝ أعبط اٌشف١ذ اٌّزٕبلـ‬                       Declining balance method
                      ‫ب‬
                      ً‫ٚرغزًّْ ٌ٩٘٩ن أ٠ن‬
                                ‫أسفذح ِزٕبلقخ‬                            Declining balances
                ُٛ‫اٌشعُ اٌٍّزضَ ثٗ/ اٌشعُ اٌّمي‬                                Dedicated fee
             ُ‫ِقشٚف ٠ّىٓ رٕض٠ٍٗ/ لبثً ٌٍخق‬                               Deductible expense
                                )‫رْثش ( ٚمِ ي‬                          Default (situation of)
      (‫لشك ِزْثش، لشك ِؾىٛن ف١ٗ، د٠ٓ ع١ئ‬               Default loan, doubtful loan, bad debt
                                    )َٚ‫ِْذ‬
                                          ‫ِزْثش‬                                     Defaulter
        ‫ٔفمبد ِإخٍخ، ِقبس٠ف ِإخٍخ (اٌّ١ضأ١خ‬             Deferred charge, deferred expense
          )‫اٌِّْٛ١خ، زغبة اٌّٛخٛداد/ ا٤فٛي‬                   (balance sheet, asset account)
                                   ً‫ا٘٩ن ِإخ‬                          Deferred depreciation
    ،‫دخً ِإخً، ئ٠شاداد ِإخٍخ (ِ١ضأ١خ ِّّٛ١خ‬             Deferred income, deferred revenue
                            ) ‫زغبة اٌّيٍٛثبد‬               (balance sheet, liability account)
                   )‫فبئذح ِإخٍخ( ِ١ضأ١خ ِّّٛ١خ‬           Deferred interests (balance sheet)
  ،‫ئ٠شاداد ِإخٍخ، دخً ِإخً (اٌّ١ضأ١خ اٌِّْٛ١خ‬           Deferred revenue, deferred income
      ‫ب‬
      ً ِ‫زغبة اٌّيٍٛثبد) ِثً ا٠دبس ِمجٛك ِمذ‬               (balance sheet, liability account)
                         ‫ٔمـ/ ّدض/ ٠ٕخفل ي‬                                        Deficiency
                                        ‫أىّبػ‬                                   Deflate (to)
         ‫سوٛد الزقبدٞ ٠قبزت اسرفبُ ا٤عْبس‬                                           Deflation
                                         ‫ِشخر‬                                        Deflator
         )‫اٌزْثش/ اٌزخٍف ّٓ اٌذفِ/ (ٔغجخ اٌزأخ١ش‬                                Delinquency
                   ‫ٔغجخ/ِْذي اٌزأخش /اٌّزأخشاد‬        Delinquency (ratio), delinquency rate,
                                                                 past-due rate, arrears rate
                                    ‫ل١بط اٌزأخش‬                  Delinquency measurement
                                   ‫رمش٠ش اٌزأخش‬                          Delinquency report
                    ً١ٌّْ‫رمش٠ش رأخش اٌضثْٛ أٚ ا‬                     Delinquent client report
                             ‫صثْٛ/ ّّ١ً ِزأخش‬                   Delinquent client, late client
                 ‫رمش٠ش ِزبثْخ اٌمشٚك اٌّزأخشح‬              Delinquent loan follow-up report
      ُٛ‫لشك ِزأخش، لشك ِغزسك ٚ غ١ش ِذف‬             Delinquent loan, loan in arrears, past-due
                                                                                         loan
                                     ‫دفْخ ِزأخشح‬     Delinquent payment, payment in arrears
           ‫ رمذ٠ُ خذِبد ِبٌ١خ، رضٚ٠ذ خذِبد ِبٌ١خ‬Delivery of financial services, provision of
                                                                          financial services
     ‫ٚد٠ْخ رسذ اٌيٍت، ٚد٠ْخ ٔمذ٠خ، ٚد٠ْخ ّ١ٕ١خ‬           Demand deposit, cash deposit, sight
                                  )‫(رسذ اٌيٍت‬                                      deposit
                                           ‫ٚد٠ْخ‬                                     Deposit
                                     ُ‫ؽٙبدح ئ٠ذا‬                          Deposit certificate
                           ِ‫خبِِ/ ِسقً اٌٛدائ‬                               Deposit collector
ٍّٝ ٗ‫رأِ١ٓ اٌٛد٠ْخ/ رأِ١ٓ اٌجٕه فٟ زبٌخ ّذَ لذسر‬                           Deposit insurance
                                    ِ‫عذاد اٌٛدائ‬
                         ‫ِْذي/ ٔغجخ فبئذح اٌٛد٠ْخ‬                               Deposit rate
                  ‫اٌّجٍغ اٌمبثً ٌ٧٘٩ن/ ٌ٧٘ز٩ن‬                           Depreciable amount
     ‫ِذح ا٨عزٙ٩ن/ ّّش ا٨٘ز٩ن، ز١بح الزقبد٠خ‬                   Depreciable life, economic life
      ‫ِخقـ ا٦٘٩ن، ئ٘٩ن ِزشاوُ، ِخقـ‬                    Depreciation allowance, accumulated
   ‫ا٦٘٩ن/ ا٦ىفبء (رخف١ل اٌذ٠ٓ)، ئ٘٩ن/ئىفبء‬             depreciation, amortization allowance,
  /‫ِزشاوُ ( اٌّ١ضأ١خ اٌِّْٛ١خ، زغبة اٌّٛخٛداد‬      accumulated amortization (balance sheet,
                                     )‫ا٤فٛي‬                                    asset account)
/ْ‫ئ٘٩ن، ئىفبء، ٔفمبد ا٦٘٩ن، ٔفمبد ا٦ىفبء (ث١ب‬               Depreciation, amortisation (US :
                 )‫لبئّخ اٌذخً، زغبة اٌّقبس٠ف‬           amortization), depreciation expense,
                                                    amortization expense (income statement,
                                                                           expense account)
                                   ‫ّّك ا٨ٔزؾبس‬                             Depth of outreach
                           ‫اٌشلُ اٌٛففٟ ٌٍسغبة‬                   Descriptive account number
‫اٌج١بٔبد/اٌمٛائُ اٌّبٌ١خ اٌّقّّخ/ اٌّسذدح ٨عزّْبي‬            Designated financial statements
                                          ٓ١ِْ
               ٓ١ِْ ‫اٌزّٛ٠ً اٌّخقـ ٨عزّْبي‬                                 Designated funds
                          ‫رقّ١ُ إٌّزدبد اٌّبٌ١خ‬                Designing financial products
                          ‫ِ١ضأ١خ ِّّٛ١خ ِفقٍخ‬                        Detailed balance sheet
                          ً‫ث١بْ/ لبئّخ دخً ِفق‬                    Detailed income statement
                                ‫ق‬
               ‫اٌزقٕ١ف اٌّف ًّ ٌٍفئخ ا٨لزقبد٠خ‬                     Detailed Wealth Ranking
                      )‫ِخبىشح ا٨وزؾبف (رذل١ك‬                           Detection risk (audit)
     ( )‫ٔغجخ /ِْذي (اٌّقبس٠ف ا٦داس٠خ اٌّجبؽشح‬       Direct administrative expense ratio (cost
                              )‫رسّ١ً اٌزىبٌ١ف‬                                    allocation)
                                    ‫رىٍفخ ِجبؽشح‬                                  Direct cost
            ‫(ىش٠مخ) رسّ١ً اٌزىبٌ١ف ثؾىً ِجبؽش‬                         Direct costing(method)
        )‫ِْذي اٌّقشٚف اٌّجبؽش ( رسّ١ً اٌزىٍفخ‬               Direct expense ratio (DER) (cost
                                                                                  allocation)
                                 ‫اعزٙذاف ِجبؽش‬                               Direct targeting
                              )‫ئفذاس اٌمشك (ي‬                               Disburse a loan (to)
                                  ‫ئفذاس/ فشف‬                                      Disbursement
                              )‫خقُ/ رخف١ل (ي‬                                      Discount (to)
                  ‫اٌم١ّخ اٌسبٌ١خ ٌٍزذفمبد اِغزمجٍ١خ‬                         Discount cash flow
                           ‫ِْبًِ خقُ/ رخف١ل‬                                     Discount factor
                     )‫ِْذي خقُ (ٔغجخ رخف١ل‬                                        Discount rate
                       ٞ‫ىش٠مخ خقُ اٌزذفك إٌمذ‬            Discounted cash flow (DCF) method
َ‫اٌزخٍـ ِٓ اٌّٛخٛداد/ ا٤فٛي/ ث١ِ أٚ ئ٘٩ن رب‬                                Disposition of assets
                                  ‫ٌٍّٛخٛداد‬
                                    ‫زبٌخ اٌ٩رٛف١ش‬                                    Dissavings
                            )‫رٛص٠ِ اٌزىٍفخ ث١ٓ (ي‬                    Distribute cost among (to)
         )‫اٌزْثش/ اٌزخٍف ّٓ اٌذفِ/ (ٔغجخ اٌزأخ١ش‬                                   Delinquency
                   ‫ٔغجخ/ِْذي اٌزأخش /اٌّزأخشاد‬           Delinquency (ratio), delinquency rate,
                                                                    past-due rate, arrears rate
                                      ‫ل١بط اٌزأخش‬                   Delinquency measurement
                                     ‫رمش٠ش اٌزأخش‬                           Delinquency report
                    ً١ٌّْ‫رمش٠ش رأخش اٌضثْٛ أٚ ا‬                        Delinquent client report
                              ‫صثْٛ/ ّّ١ً ِزأخش‬                     Delinquent client, late client
                  ‫رمش٠ش ِزبثْخ اٌمشٚك اٌّزأخشح‬                Delinquent loan follow-up report
       ُٛ‫لشك ِزأخش، لشك ِغزسك ٚ غ١ش ِذف‬               Delinquent loan, loan in arrears, past-due
                                                                                            loan
                                      ‫دفْخ ِزأخشح‬      Delinquent payment, payment in arrears
           ‫ رمذ٠ُ خذِبد ِبٌ١خ، رضٚ٠ذ خذِبد ِبٌ١خ‬Delivery of financial services, provision of
                                                                          financial services
     ‫ٚد٠ْخ رسذ اٌيٍت، ٚد٠ْخ ٔمذ٠خ، ٚد٠ْخ ّ١ٕ١خ‬             Demand deposit, cash deposit, sight
                                  )‫(رسذ اٌيٍت‬                                        deposit
                                            ‫ٚد٠ْخ‬                                       Deposit
                                      ُ‫ؽٙبدح ئ٠ذا‬                            Deposit certificate
                           ِ‫خبِِ/ ِسقً اٌٛدائ‬                                 Deposit collector
ٍّٝ ٗ‫رأِ١ٓ اٌٛد٠ْخ/ رأِ١ٓ اٌجٕه فٟ زبٌخ ّذَ لذسر‬                             Deposit insurance
                                    ِ‫عذاد اٌٛدائ‬
                        ‫ِْذي/ ٔغجخ فبئذح اٌٛد٠ْخ‬                                    Deposit rate
                  ‫اٌّجٍغ اٌمبثً ٌ٧٘٩ن/ ٌ٧٘ز٩ن‬                              Depreciable amount
     ‫ِذح ا٨عزٙ٩ن/ ّّش ا٨٘ز٩ن، ز١بح الزقبد٠خ‬                     Depreciable life, economic life
      ‫ِخقـ ا٦٘٩ن، ئ٘٩ن ِزشاوُ، ِخقـ‬                       Depreciation allowance, accumulated
   ‫ا٦٘٩ن/ ا٦ىفبء (رخف١ل اٌذ٠ٓ)، ئ٘٩ن/ئىفبء‬                depreciation, amortization allowance,
  /‫ِزشاوُ ( اٌّ١ضأ١خ اٌِّْٛ١خ، زغبة اٌّٛخٛداد‬        accumulated amortization (balance sheet,
                                          )‫ا٤فٛي‬                                 asset account)
/ْ‫ئ٘٩ن، ئىفبء، ٔفمبد ا٦٘٩ن، ٔفمبد ا٦ىفبء (ث١ب‬                  Depreciation, amortisation (US :
                 )‫لبئّخ اٌذخً، زغبة اٌّقبس٠ف‬              amortization), depreciation expense,
                                                       amortization expense (income statement,
                                                                              expense account)
                                     ‫ّّك ا٨ٔزؾبس‬                             Depth of outreach
                            ‫اٌشلُ اٌٛففٟ ٌٍسغبة‬                    Descriptive account number
 ‫اٌج١بٔبد/اٌمٛائُ اٌّبٌ١خ اٌّقّّخ/ اٌّسذدح ٨عزّْبي‬             Designated financial statements
                                           ٓ١ِْ
                ٓ١ِْ ‫اٌزّٛ٠ً اٌّخقـ ٨عزّْبي‬                                   Designated funds
                           ‫رقّ١ُ إٌّزدبد اٌّبٌ١خ‬                 Designing financial products
                           ‫ِ١ضأ١خ ِّّٛ١خ ِفقٍخ‬                          Detailed balance sheet
                           ً‫ث١بْ/ لبئّخ دخً ِفق‬                      Detailed income statement
                                 ‫ق‬
                ‫اٌزقٕ١ف اٌّف ًّ ٌٍفئخ ا٨لزقبد٠خ‬                       Detailed Wealth Ranking
                       )‫ِخبىشح ا٨وزؾبف (رذل١ك‬                             Detection risk (audit)
      ( )‫ٔغجخ /ِْذي (اٌّقبس٠ف ا٦داس٠خ اٌّجبؽشح‬         Direct administrative expense ratio (cost
                               )‫رسّ١ً اٌزىبٌ١ف‬                                      allocation)
                                      ‫رىٍفخ ِجبؽشح‬                                  Direct cost
             ‫(ىش٠مخ) رسّ١ً اٌزىبٌ١ف ثؾىً ِجبؽش‬                         Direct costing (method)
         )‫ِْذي اٌّقشٚف اٌّجبؽش ( رسّ١ً اٌزىٍفخ‬                Direct expense ratio (DER) (cost
                                                                                    allocation)
                                   ‫اعزٙذاف ِجبؽش‬                                Direct targeting
                               )‫ئفذاس اٌمشك (ي‬                             Disburse a loan (to)
                                   ‫ئفذاس/ فشف‬                                    Disbursement
                               )‫خقُ/ رخف١ل (ي‬                                     Discount (to)
                   ‫اٌم١ّخ اٌسبٌ١خ ٌٍزذفمبد اِغزمجٍ١خ‬                        Discount cash flow
                            ‫ِْبًِ خقُ/ رخف١ل‬                                    Discount factor
                       )‫ِْذي خقُ (ٔغجخ رخف١ل‬                                      Discount rate
                        ٞ‫ىش٠مخ خقُ اٌزذفك إٌمذ‬           Discounted cash flow (DCF) method
َ‫اٌزخٍـ ِٓ اٌّٛخٛداد/ ا٤فٛي/ ث١ِ أٚ ئ٘٩ن رب‬                                Disposition of assets
                                  ‫ٌٍّٛخٛداد‬
                                     ‫زبٌخ اٌ٩رٛف١ش‬                                  Dissavings
                             )‫رٛص٠ِ اٌزىٍفخ ث١ٓ (ي‬                   Distribute cost among (to)
                      ‫رٛص٠ْبد أسثبذ ٌٍغُٙ اٌٛازذ‬                            Dividend per share
      ‫سأط اٌّبي إٌّّٛذ/ اٌّزجشُ ثٗ، ِٕسخ ٌشأط‬                    Donated capital, equity grant
                             ‫اٌّبي/ٌسمٛق اٌٍّى١خ‬
           ‫اٌغٍِ أٚ اٌخذِبد اٌّزجشُ ثٙب/إٌّّٛزخ‬              Donated commodities or services
            ‫زمٛق اٌٍّى١خ اٌّزجشُ ثٙب/إٌّّٛزخ‬                                  Donated equity
                   ‫ٔغجخ/ِْذي إٌّر ٚاٌزجشّبد‬                       Donations and grants ratio
                                  ُ‫ِبٔر ِٚزجش‬                                  Donator, donor
                     ‫زغبة رٛف١ش خفٟ/ ِغززش‬                          Dormant savings account
      ‫ِسبعجخ اٌم١ذ اٌّضدٚج، َٔبَ اٌم١ذ اٌّضدٚج‬        Double entry accounting, double entry
                                                                                    system
‫د٠ٓ ِؾىٛن ف١ٗ، لشك ِؾىٛن ف١ٗ، لشك ِزْثش‬            Doubtful debt, doubtful loan, default loan
                         ‫ِْذي/ ٔغجخ ا٦ٔغسبة‬                                      Drop-out rate
                                   ‫ا٦ٔغسبثبد‬                                        Drop-outs
                              ٟ‫ِغزسك اٌذفِ ف‬                               Due to be repaid in
                             ٍّٝ‫اٌشخُٛ ئٌٝ أ‬                                  Return to Top ^
                                                                                             E
              ‫اٌذخً اٌّزسمك/ اٌّسمك/ اٌّىزغت‬                                   Earned income
      ُ‫اٌفبئل اٌّزسمك، اٌشثر اٌّزدِّ/ اٌّزشاو‬             Earned surplus, accumulated profit
                             ‫أفً ٠دٕٟ ّٛائذ‬                                      Earning asset
                                         ‫اٌشثر‬                                Earnings, profit
                               ‫ّ م‬
                   ‫اٌذخً اٌ ُس ّك ٍّٝ اٌمشٚك‬                                Earnings on loans
                ‫اٌخذِبد اٌّقشف١خ ا٦ٌىزشٚٔ١خ‬                                         E-Banking
                  ‫ّّش الزقبدٞ، ّّش ا٦٘٩ن‬                      Economic life, depreciable life
                       ٍْٟ‫عْش/ِْذي اٌفبئذح اٌف‬                          Effective interest rate
                                ‫اٌىفبءح/اٌفْبٌ١خ‬                                    Efficiency
                          ‫ِإؽش اٌىفبءح/اٌفْبٌ١خ‬                           Efficiency indicator
              )‫ا٤ٍ٘١خ، ؽشٚه ا٤ٍ٘١خ ( ٌٍمشك‬            Eligibility, eligibility conditions (for a
                                                                                          loan)
                            ٍّٝ ‫فشك غشاِخ‬                               Enforce a penalty (to)
                     َ‫سعبٌخ رْبلذ/ خيبة اٌزضا‬                               Engagement letter
                        )‫خيش اٌزْبلذ ( اٌزذل١ك‬                       Engagement risk (audit)
                       ِ٠‫خذِبد ريٛ٠ش اٌّؾبس‬                 Enterprise development services
                              ٟ‫ل١ذ، ل١ذ ِسبعج‬                         Entry, accounting entry
                   ٓ٠‫دفْبد ِزغبٚ٠خ ٤فً اٌذ‬                          Equal principal payments
                     ‫ِْذي خقُ ِْبدي/ ِىبفئ‬         Equalising discount rate (US : equalizing)
                                  ْ‫دخً ِزٛاص‬                              Equilibrium income
                               ‫زغبة اٌّْذاد‬                               Equipment account
               ‫ئ٘٩ن/ئ٘ز٩ن/اعزٙ٩ن اٌّْذاد‬                             Equipment depreciation
                                ‫رأخ١ش اٌّْذاد‬                              Equipment leasing
                               ‫ف١بٔخ اٌّْذاد‬                  Equipment maintenance
                              ‫اعزئدبس اٌّْذاد‬                         Equipment rental
               ‫زمٛق اٌٍّى١خ/اعزثّبس سأط اٌّبي‬                                    Equity
                          ‫زغبة زمٛق اٌٍّى١خ‬                             Equity account
                        ‫سأط ِبي زمٛق اٌٍّى١خ‬                             Equity capital
                  ‫رّٛ٠ً زمٛق اٌٍّى١خ، اعزثّبس‬            Equity financing, investment
            ‫ِٕسخ زمٛق اٌٍّى١خ، سأعّبي ِّٕٛذ‬               Equity grant, donated capital
                         ‫اعزثّبس زمٛق اٌٍّى١خ‬                        Equity investment
                        ‫ِنبّف زمٛق اٌٍّى١خ‬                            Equity multiplier
                                     ‫ٔمذ فبئل‬                              Excess cash
ٟ‫فبئل اٌذخً ّٓ اٌّقبس٠ف، فبفٟ اٌذخً (فبف‬          Excess of income over expenses, net
        ‫اٌخغبسح)، فبفٟ اٌشثر، فبفٟ ا٤سثبذ‬          income (or net loss), net profit, net
                                                                              earnings
     ‫فشق عْش رجذ٠ً اٌٍّْخ/ ّ٩ٚح عْش اٌقشف‬                          Exchange premium
     ً٠ٛ‫ِْذي اٌزجبدي اٌزفبمٍٟ/ رفبمً عْش اٌزس‬                Exchange rate differential
  ٟ‫ِخبىشح اٌزجذ٠ً، ِخبىشح عْش اٌقشف ا٤خٕج‬         Exchange risk, foreign exchange risk
                                 ‫ثبعزثٕبء إٌّر‬                       Excluding grants
                                  ٞ‫ِذ٠ش رٕف١ز‬                       Executive director
                                           ‫ٔفمخ‬                            Expenditure
                                     ‫ِقشٚف‬                                     Expense
   ‫زغبة اٌّقشٚف/ زغبة ا٤ّجبء (ث١بْ/ لبئّخ‬         Expense account (income statement)
                                     )ً‫اٌذخ‬
                    ‫رّذ٠ذ ّّش/ فزشح اٌمشك ي‬              Extend the term of a loan (to)
                                ٟ‫رذل١ك خبسخ‬                              External audit
                                 ٟ‫ِذلك خبسخ‬                            External auditor
                             ٍّٝ‫اٌشخُٛ ئٌٝ أ‬                           Return to Top ^
                                                                                      F
                                ‫اٌم١ّخ ا٨عّ١خ‬                    Face value, par value
                                  ‫سعُ/ أرْبة‬                                        Fee
                             َٛ‫اٌذخً ِٓ اٌشع‬                               Fee income
                    َٛ‫خذِبد ِْزّذح ٍّٝ اٌشع‬                         Fee-based services
                      )‫ِخبىشح ائزّبٔ١خ ( رذل١ك‬                   Fiduciary risk (audit)
                             ْٛ١ٔ‫ٍِٛفْٛ ِ١ذا‬                                 Field staff
                                        ‫أؽىبي‬                                   Figures
                                   ٌٟ‫رسٍ١ً ِب‬                        Financial analysis
                        ‫ِٛخٛداد/ أفٛي ِبٌ١خ‬                                 Financial assets
                                   ‫>زبعجخ ِبٌ١خ‬                        Financial calculator
                      ‫خّْ١خ ِبٌ١خ/ رْبٚٔ١خ ِبٌ١خ‬                     Financial cooperative
                                      ‫رىٍفخ ِبٌ١خ‬                             Financial cost
  ‫اٌزىبٌ١ف اٌّبٌ١خ ٌزّٛ٠ً ا٦لشاك (رىٍفخ أِٛاي‬            Financial costs of lending funds
                                  )‫ا٦لشاك‬
                                       ٌٟ‫رٛلِ ِب‬                     Financial forecasting
                                     ٌٟ‫ِإؽش ِب‬                          Financial indicator
                                     ٌٟ‫ٚع١و ِب‬                      Financial intermediary
                                    ‫ٚعبىخ ِبٌ١خ‬                   Financial intermediation
‫اٌشفِ اٌّبٌٟ / لذسح اٌّإعغخ ٍّٝ رٛف١ش ِقبدس‬                             Financial leverage
         ‫رّٛ٠ٍ١خ ِٓ خ٩ي ا٨لزشاك، اٌشافْخ‬
                                      ‫ئداسح ِبٌ١خ‬                   Financial management
                  ٌٟ‫رم١١ُ ِبٌٟ رقّ١ُ ّٔٛرج ِب‬                          Financial modeling
                       ٌٟ‫ٍِٛف ِبٌٟ، ِذ٠ش ِب‬           Financial officer, financial director
                                     ٌٟ‫ٚمِ ِب‬                            Financial position
                                    ‫ئٔزبخ١خ ِبٌ١خ‬                   Financial productivity
                       /‫رمذ٠ش/ رٛلِ ِبٌٟ اعمبه‬                         Financial projection
                                       ‫ٔغجخ ِبٌ١خ‬                            Financial ratio
                               ٌٟ‫َٔبَ/ لبْٔٛ ِب‬                        Financial regulation
                                   ‫ِخبىشح ِبٌ١خ‬                               Financial risk
                      ‫ِخيٛىخ اٌخذِبد اٌّبٌ١خ‬                      Financial Sector Matrix
                     ٌٟ‫رسٍ١ً ِٕسٝ اٌميبُ اٌّب‬            Financial Sector Trend Analysis
                                ٌٟ‫اوزفبء رارٟ ِب‬                Financial self-sufficiency
                                       ٌٟ‫فشق ِب‬                            Financial spread
      ‫ ِْب٠١ش ِبٌ١خ، ِْب٠١ش ئّذاد اٌزمبس٠ش اٌّبٌ١خ‬Financial standards, standards for financial
                                                                                    reporting
                             ‫رذل١ك اٌمٛائُ اٌّبٌ١خ‬               Financial statement audit
                                   ‫اٌمٛائُ اٌّبٌ١خ‬                    Financial statements
                                 ٌٟ‫ثٕبء/٘١ىً ِب‬                         Financial structure
                 ‫سلبثخ ِبٌ١خ/ئؽشاف/ئداسح ِبٌ١خ‬                       Financial supervision
                                   ‫اعزذاِخ ِبٌ١خ‬                   Financial sustainability
  ٌّٕٛ‫اعزّشاس٠خ ِبٌ١خ/ اٌمبثٍ١خ اٌّبٌ١خ ٌٍزيٛس ٚا‬                        Financial viability
                               ً٠ّٛ‫وٍفخ/ رىٍفخ ر‬                             Financing cost
                              ‫ٔغجخ رىٍفخ رّٛ٠ٍ١خ‬                       Financing cost ratio
                                           ‫عٕخ ِبٌ١خ‬                                    Fiscal year
                 ‫لشك ٌٍّٛخٛداد/ ٌ٥فٛي اٌثبثزخ‬                                      Fixed asset loan
 ‫ِٛخٛداد/ أفٛي ثبثزخ، ِٛخٛداد/ أفٛي أعبع١خ‬               Fixed asset(s), capital asset(s) permanent
‫(سأعّبٌ١خ) أفٛي دائّخ، ِٛخٛداد/أفٛي ٍِّٛعخ‬                                 assets, tangible asset(s)
                               ‫رغي١خ اٌشعَٛ اٌثبثزخ‬                         Fixed charge coverage
                                           ‫فبئذح ثبثزخ‬                               Fixed interest
                                  ‫ٚد٠ْخ ٤خً ِسذد‬                                Fixed term deposit
          ‫اٌيش٠مخ اٌثبثزخ، ىش٠مخ ِْذي اٌفبئذح اٌثبثزخ‬    Flat method, voir flat rate interest method
                                         ‫ِْذي ثبثذ‬                                         Flat rate
   ٍّٝ ‫ىش٠مخ عْش اٌفبئذح اٌثبثزخ ( اٌفبئذح اٌّغزسمخ‬      Flat rate interest method (interest charged
                               )ٌٟٚ٤‫ِجٍغ اٌمشك ا‬                             on initial loan amount)
                                 ُ٠ْٛ‫ِْذي/ عْش اٌز‬                                    Floating rate
                             ‫ثٕذ رذفك/ّٕقش اٌزذفك‬                                       Flow item
                              ‫ِدّّٛخ ٔمبػ ِشوضح‬                                       Focus Group
          ‫ لشك ِزبثْخ، ِإعغخ/آٌ١خ ردغ١ش، لشك‬Follow-up loan, bridging facility, bridging
                         ٞ‫ردغ١ش،أئزّبْ ردغ١ش‬                     loan, bridging credit
                       ِٟ‫رٛف١ش ئخجبسٞ، رٛف١ش ئٌضا‬             Forced savings, compulsory savings
                                        ‫ٍّّخ أخٕج١خ‬                               Foreign currency
                          ‫رىٍفخ رجذ٠ً اٌٍّْخ ا٤خٕج١خ‬                        Foreign exchange cost
     ً٠‫ِخبىشح رجذ٠ً اٌٍّْخ ا٤خٕج١خ، ِخبىشح اٌزجذ‬             Foreign exchange risk, exchange risk
                                ‫ِإعغخ ِبٌ١خ سعّ١خ‬                      Formal financial institution
                                         ‫ا٨عُ ا٤ٚي‬                                      Front name
                                    ِٟ‫اٌّىزت ا٤ِب‬                                      Front-office
) ‫ِسبعجخ اٌزىٍفخ اٌىٍ١خ ( أزذ أٔٛاُ ِسبعجخ اٌزىبٌ١ف‬               Full cost accounting, absorption
                                                                                       accounting
                                    ً٠ّٛ‫ِسبعجخ اٌز‬                                Fund accounting
                                 ‫اٌقٕبد٠ك اٌزّٛ٠ٍ١خ‬                                          Funds
           ‫ا٤ِٛاي اٌّزٛفشح ِٓ إٌؾبىبد اٌزؾغ١ٍ١خ‬         Funds provided from operating activities
                                       ٞ‫ٔبدٞ خٕبئض‬                                     Funeral club
                               ‫لبثً ٌٍٕمً/ ٌ٩عزجذاي‬                                     Fungibility
                                            ‫ِٕمٛ٨د‬                                        Fungible
                                       ‫ل١ّخ ِغزمجٍ١خ‬                                   Future value
                                  ٍّٝ‫اٌشخُٛ ئٌٝ أ‬                                  Return to Top ^
                                                                                                 G
                ‫اٌشثر (اٌخغبسح) ِٓ رغٛ٠بد اٌٍّْخ‬            Gain (loss) from currency adjustments
                                       ‫رسٍ١ً اٌفدٛح‬                                   Gap analysis
                               /‫ِْذي اٌفدٛح ٔغجخ‬                                      Gap ratio
                                     ‫رمش٠ش اٌفدٛح‬                                    Gap report
                                  ‫ِخبىشح اٌفدٛح‬                                        Gap risk
    )ٞ‫رسٍ١ً ٍّٝ أعبط إٌُٛ ا٨خزّبّٟ (خٕذس‬                                      Gender analysis
                                             ‫ّبِخ‬                                      General
                                      ‫دفزش اٌ١ِٛ١خ‬                     General journal, journal
                  ‫دفزش ا٤عزبر اٌْبَ، دفزش ا٤عزبر‬                         General ledger, ledger
 ٜٛ‫ِسبعجخ ٍّٝ أعبط اٌغْش اٌْبَ، ِسبعجخ ِغز‬           General price level accounting, price level
                                     ‫اٌغْش‬                                          accounting
                            َ‫فٕذٚق اٌخض٠ٕخ اٌْب‬                          General treasury fund
                  ‫ب‬
                  ً ِّّٛ ‫ِجبدئ اٌّسبعجخ اٌّمجٌٛخ‬      Generally accepted accounting principles
                                                                                     (GAAP)
                   ) َٛٙ‫ِجذأ ا٨٘زّبَ اٌّغزّش(ِف‬             Going concern principle ( concept)
                          )‫اٌغّْخ اٌد١ذح (اٌؾٙشح‬                                      Goodwill
                                   ‫اٌسىُ/اٌسبوّ١خ‬                                  Governance
                                      ‫فزشح اٌغّبذ‬                                 Grace period
 ‫مش٠جخ ِزضا٠ذح/ مش٠جخ اٌؾشائر/مش٠جخ رذس٠د١خ‬                                      Graduated tax
                                   ‫دخً ِٓ إٌّر‬                                   Grant income
                   ‫دخً ِٓ إٌّر ٌٍخذِبد اٌّبٌ١خ‬             Grant income for financial services
                                        ُّ‫ِٕر، د‬                                 Grant, subsidy
 )ٞ‫ئخّبٌٟ اٌزذفك إٌمذٞ ( ث١بْ/ لبئّخ اٌزذفك إٌمذ‬       Gross cash flow (cash flow statement)
                           ٌٟ‫إٌبرح اٌّسٍٝ ا٦خّب‬               Gross Domestic Product (GDP)
         ‫٘بِؼ ِبٌٟ ئخّبٌٟ، ٔز١دخ ِبٌ١خ ئخّبٌ١خ‬          Gross financial margin, gross financial
                                                                                         result
                            ٌٟ‫٘بِؼ اٌشثر ا٦خّب‬                                    Gross margin
                                ‫مّبْ اٌّدّّٛخ‬                                  Group guarantee
                ‫ا٦لشاك ٍّٝ أعبط اٌّدّّٛبد‬                                 Group-based lending
                              ‫ث‬
                      ‫ّٔٛ ِٕسٕ١بد رّْش اٌمشٚك‬                      Growing trends loan default
                                      ٌّٕٛ‫ِإؽش ا‬                              Growth indicator
                                             ‫وفبٌخ‬                                   Guarantee
                                 ْ‫فٕبد٠ك اٌنّب‬                                 Guarantee funds
                                             ً١‫وف‬                                    Guarantor
‫اٌزخي١و اٌّذسٚط، اٌزخي١و اٌّجٕٟ ٍّٝ ِإؽشاد‬             Guidance planning, indicative planning
                                ٍّٝ‫اٌشخُٛ ئٌٝ أ‬                                Return to Top ^
                                                                                             H
                              ٟ‫رأِ١ٓ فس‬                                Health insurance
             )‫لشك فسٟ (ِْبفٝ)/(ٔبخر‬                                        Healthy loan
                        ‫وٍفخ/ رىٍفخ ربس٠خ١خ‬                              Historical cost
                   ‫ّشك اٌزىٍفخ اٌزبس٠خ١خ‬                      Historical cost convention
‫اٌزىٍفخ اٌزبس٠خ١خ ٌ٥فٛي-أفٛي ِمذسح اٌم١ّخ‬                     Historically valued assets
                                 ‫ب‬
                                 ً ١‫ربس٠خ‬
           )‫ثٕه ِٕضٌٟ (اٌجٕه ّجش ا٦ٔزشٔذ‬                                    Home-bank
                        ‫اٌّىبفأح / اٌزؾش٠ف‬            Honorarium (plural : honoraria, or
                                                                          honorariums)
                            ‫اٌْبئٍخ/ إٌّضي‬                                  Household
                     ‫ِٛاصٔخ اٌْبئٍخ/ إٌّضي‬                           Household budget


                                                                                       I
                     ‫ٌدٕخ ِْب٠١ش اٌّسبعجخ اٌذٌٚ١خ‬       IASC, International Accounting
                                                                  Standards Committee
                      ‫ئىبس اٌزمبس٠ش اٌّبٌ١خ اٌّسذد‬         Identified financial reporting
                                                                              framework
                                  ً‫ٔمذ غ١ش ِغزغ‬                                Idle cash
                               ‫أِٛاي غ١ش ِغزغٍخ‬                                Idle fund
                                              )‫(أثش‬                              Impact
                                      ‫رسٍ١ً ا٤ثش‬                        Impact analysis
                                       ‫رم١١ُ ا٤ثش‬                    Impact assessment
                      ‫رْج١ش ّٓ ا٤ثش/رمذ٠ش ا٤ثش‬                             Impact proxy
  ) ‫زغبة اٌغٍفخ اٌّغزذ٠ّخ (زغبثبد رؾغ١ً ٚرغز٠خ‬                          Imprest account
          )‫اٌزىٍفخ اٌّقبزجخ ٌشأط اٌّبي (اٌنّٕ١خ‬                  Imputed cost of capital
                               )ٓ١‫زٛافض (اٌٍّٛف‬                         Incentive (staff)
                                    ‫َٔبَ اٌسٛافض‬                      Incentive scheme
                                              ً‫دخ‬                                Income
                                    ً‫زغبة اٌذخ‬                          Income account
        ‫ث١بْ/ لبئّخ اٌذخً، زغبة اٌشثر ٚاٌخغبسح‬        Income statement (US), profit and
                                                                    loss account (UK)
                         ‫اٌذخً اٌخبمِ ٌٍنش٠جخ‬                            Income taxable
                                  ‫ؽشاوخ/ رأع١ظ‬                            Incorporation
                   ٟ‫ِْذي اٌْبئذ اٌّزضا٠ذ/ اٌزذسخ‬              Incremental rate of return
)‫فٙشعخ أٚ ِإؽش، رْذ٠ً ٔز١دخ ٌزغ١ش ىبسئ(ِمب٠غخ‬                                  Indexing
                                  ‫ِْبًِ اٌفٙشعخ‬                          Indexing factor
          ٗ‫رخي١و ِْزّذ ٍّٝ اٌّإؽشاد، رخي١و ِٛخ‬            Indicative planning, guidance
                                                                               planning
                                 ‫رىبٌ١ف غ١ش ِجبؽشح‬         Indirect costs, on-costs (UK)
                                ‫اعزٙذاف غ١ش ِجبؽش‬                       Indirect targeting
                                      ‫ِغبّ٘خ فشد٠خ‬               Individual contribution
                                      ٞ‫ئلشاك فشد‬                      Individual lending
                                        ٞ‫لشك فشد‬                          Individual loan
                                         ‫رىٍفخ ِغججخ‬                         Induced cost
                                )‫غ١ش ِإً٘ (ٌٍمشك‬                     Ineligible (for loan)
                                              ُ‫رنخ‬                               Inflation
                                    ُ‫ِسبعجخ اٌزنخ‬                   Inflation accounting
                                      ُ‫رْذ٠ً اٌزنخ‬                  Inflation adjustment
                                      ُ‫ِإؽش اٌزنخ‬                         Inflation index
                       )‫رذفك ٚاسد/ ِمجٛك (ِسبعجخ‬                    Inflow (accounting)
                          ّٟ‫ائزّبْ/ ئلشاك غ١ش سع‬                          Informal credit
                             ّٟ‫ٚع١و ِبٌٟ غ١ش سع‬         Informal financial intermediary
                              ّٟ‫َٔبَ رأِ١ٓ غ١ش سع‬            Informal insurance scheme
                                 ‫ِٕر أِٛاي ِمزشمخ‬           Infusion of borrowed funds
                                  ‫ا٨سفذح ا٨ثزذائ١خ‬                         Initial balance
                                    ٟٕ١ٌْ‫اٌزْٛ٠ل ا‬               In-kind reimbursement
                              ٟٕ١ٌْ‫ا٦ّبٔبد/ اٌذُّ ا‬                     In-kind subsidies
                                   ‫ّغش ِبٌٟ/ ّدض‬                              Insolvency
                                                ‫دفْخ‬                           Instalment
                                        ٟ‫ثٕبء ِإعغ‬                   Institution building
                                   ‫اٌمذسح اٌّإعغبر١خ‬               Institutional capacity
                                ‫ثٕبء لذساد اٌّإعغخ‬        Institutional capacity building
                        ‫اٌمشٚك اٌّإعغبر١خ اٌّغزٍّخ‬           Institutional loans received
                                     ٓ١ِ‫فٕذٚق اٌزأ‬                        Insurance fund
                  ٓ١ِ‫ع١بعخ (ثٌٛ١قخ) رأِ١ٓ/ ّمذ اٌزأ‬                     Insurance policy
                                        ٓ١ِ‫لغو اٌزأ‬                  Insurance premium
‫أفٛي/ ِٛخٛداد غ١ش ٍِّٛعخ، أفٛي/ ِٛخٛداد ثبثزخ‬                           Intangible assets
                )‫غ١ش ِبد٠خ(ِثً َٔبَ ئداسح اٌٍِّْٛبد‬
                                   ‫فبئذح، فبئذح ِشوجخ‬        Interest, compound interest
    ‫ اٌفبئذح ثْذ دفِ اٌمشك ( ىش٠مخ اٌفبئذح ٍّٝ اٌشف١ذ‬Interest after loan payment (declining
                                       ) ‫اٌّزٕبلـ‬                  interest balance method)
  ‫اززغبة اٌفبئذح ٍّٝ اٌشف١ذ اٌّزٕبلـ ( ىش٠مخ سف١ذ‬             Interest charged on declining balance
                                 )‫اٌفبئذح اٌّزٕبلـ‬              (declining interest balance method)
    ( ٟ‫اززغبة اٌفبئذح ٍّٝ ِجٍغ اٌمشك ا٤ٌٟٚ/ ا٤عبع‬                  Interest charged on initial loan
                      ) ‫ىش٠مخ ِْذي اٌفبئذح اٌثبثذ‬                amount (flat rate interest method)
                                          ‫اٌفبئذح اٌّغزسمخ‬                                Interest due
                   ‫اٌفبئذح اٌّزأخشح، اٌفبئذح غ١ش اٌّذفّٛخ‬         Interest in arrears, interest unpaid
                                         ‫اٌذخً ِٓ اٌفبئذح‬                            Interest income
 ،‫ِخقـ فمذاْ اٌفبئذح ( ِسبعجخٍّٝ أعبط ا٨عزسمبق‬                      Interest loss provision (accrual
                                )ً‫ث١بْ/ لبئّخ اٌذخ‬                   accounting, income statement)
 ،‫ازز١بىٟ فمذاْ اٌفبئذح ( ِسبعجخ ٍّٝ أعبط ا٨عزسمبق‬                    Interest loss reserve (accrual
      )‫اٌّ١ضأ١خ اٌِّْٛ١خ، زغبة اٌّٛخٛداد/ ا٤فٛي‬                   accounting, balance sheet, asset
                                                                                            account)
                                    ‫اٌفبئذح ٍّٝ اٌمشٚك‬                              Interest on loans
ٟ‫اٌفبئذح ٍّٝ اٌذفْبد اٌّغزسمخ/ اٌّزأخشح، فبئذح اٌزأخ١ً ف‬              Interest on overdue payment,
                                             ْٛ٠‫دفِ اٌذ‬                         moratorium interest
                 ‫اٌفبئذح ٍّٝ زغبثبد اٌزٛف١ش/ اٌّذخشاد‬                             Interest on savings
      ‫فبئذح ِغزسمخ اٌذفِ ( ِسبعجخ ا٨عزسمبق، اٌّ١ضأ١خ‬         Interest payable (accrual accounting,
                         )‫اٌِّْٛ١خ، زغبة اٌّيٍٛثبد‬                  balance sheet, liability account)
                                               ‫دفْخ اٌفبئذح‬                         Interest payment
                          ‫عمف أٚ زذ أٍّٝ ٌغْش اٌفبئذح‬          Interest rate cap, interest rate ceiling
                                ‫٘بِؼ عْش/ ٔغجخ اٌفبئذح‬                           Interest rate margin
                              ‫ِخبىشح عْش/ ٔغجخ اٌفبئذح‬                               Interest rate risk
                                    ‫زغبع١خ ِْذي اٌفبئذح‬                      Interest rate sensibility
      ‫ب‬
   ‫خقُ ِىزغت ٍّٝ اٌفبئذح(فبئذح ٠ْبد دفْٙب ٨زمًزغت‬                                      Interest rebate
                                        )‫ؽشٚه ِْ١ٕخ‬
     ‫فبئذح ِغزسمخ اٌمجل (ِسبعجخ ا٨عزسمبق، اٌّ١ضأ١خ‬                    Interest receivable (accrual
                )‫اٌِّْٛ١خ، زغبة اٌّٛخٛداد/ ا٤فٛي‬                   accounting, balance sheet, asset
                                                                                           account)
                       ‫اٌفبسق ث١ٓ اٌفبئذح اٌّذ٠ٕخ ٚ اٌذائٕخ‬                           Interest spread
                   ‫اٌفبئذح غ١ش اٌّذفّٛخ، اٌفبئذح اٌّزأخشح‬         Interest unpaid, interest in arrears
                     )ِ‫اٌسغبثبد اٌزٟ رسمك فبئذح (اٌٛدائ‬                     Interest-bearing account
                                        ‫ٚد٠ْخ رسمك فبئذح‬                    Interest-bearing deposit
                                ‫ا٨خز٩ف فٟ عْش اٌفبئذح‬                       Interest-rate differential
                          )‫رذل١ك داخٍٟ (ِشاخْخ داخٍ١خ‬                                   Internal audit
                            )ٍٟ‫ِذلك داخٍٟ (ِشاخِ داخ‬                                 Internal auditor
                                             ‫سلبثخ داخٍ١خ‬                            Internal control
    ‫ِْذي اٌْبئذ اٌذاخٍٟ (٠غزخذَ ٨ززغبة اٌم١ّخ اٌسبٌ١خ‬                   Internal rate of return (IRR)
                                       )ٞ‫ٌٍزذفك إٌمذ‬
                               ‫ِْب٠١ش اٌّسبعجخ اٌذٌٚ١خ‬     International Accounting Standard
                                                                                       (IAS)
                                      ْٚ‫دٚساْ اٌّخض‬                         Inventory turnover
                                        ٍْٟ‫ِخضْٚ ع‬                      Inventory, inventories
                                              ‫اعزثّبس‬                               Investment
                             ٞ‫ ثٕه اعزثّبس، ثٕه ردبس‬Investment bank (US), merchant bank
                                                                                  (UK)
                                     ‫ِٛاصٔخ ا٨عزثّبس‬                        Investment budget
 ‫سأط ِبي اعزثّبسٞ، سأط اٌّبي اٌّغزثّش، زمٛق ٍِى١خ‬    Investment capital, invested capital,
    ،ٞ‫ سأط اٌّبي صائذ اٌذ٠ْٛ ِزٛعيخسأط ِبي اعزثّبس‬capital, Equity plus medium-and long
ْٛ٠‫سأط اٌّبي اٌّغزثّش، زمٛق ٍِى١خ سأط اٌّبي صائذ اٌذ‬                   term-debt (MLT)
                               ً‫ِزٛعيخ ٚىٛ٠ٍخ ا٤خ‬
                                    ‫فٕبد٠ك ا٨عزثّبس‬                          Investment funds
                   )‫ِٕسخ اعزثّبس ( اٌّ١ضأ١خ اٌِّْٛ١خ‬        Investment grant (balance sheet)
                   )ً‫دخً ا٨عزثّبس ( ث١بْ/ لبئّخ اٌذخ‬              Investment income (income
                                                                                  statement)
                            ‫ِْذي اٌذخً ِٓ ا٨عزثّبس‬                     Investment income rate
                      ‫ّٛائذ ا٨عزثّبس، ئ٠شاد ا٨عزثّبس‬      Investment return, investment yield
                                          ‫فبرٛسح/ عٕذ‬                                   Invoice
                            ) ُٙ‫٠قذس (ي) (عٕذ أٚ ع‬                   Issue (to) (share or bond)
                                    ٍّٝ‫اٌشخُٛ ئٌٝ أ‬                            Return to Top ^
                                                                                              J
    ‫ِدّّٛخ ِؾزشوخ فٟ اٌّغإٌٚ١خ( ا٨ٌزضاَ)، ِدّّٛخ‬         Joint liability group, solidarity group
                                          ‫ِزنبِٕخ‬
                                  ِٟٛ٠ ‫ل١ذ ٠ِٛ١خ/ ل١ذ‬                             Journal entry
                                              ‫عٕذ ل١ذ‬                          Journal voucher
                                           ‫دفزش ٠ِٛ١خ‬                 Journal, general journal
                                    ‫رغد١ً ل١ٛد ٠ِٛ١خ‬                            Journalize (to)
                                    ٍّٝ‫اٌشخُٛ ئٌٝ أ‬                            Return to Top ^
                                                                                              K
                     ) ٟ‫ِْذي اٌفبئذح ا٤عبعٟ (اٌشئ١غ‬                           Key interest rate
                                    ٍّٝ‫اٌشخُٛ ئٌٝ أ‬                            Return to Top ^
                                                                                              L
           ًٌّْ‫ثٕه اٌّْبي، رىٍفخ ا٤٠ذٞ اٌْبٍِخ/رىٍفخ ا‬                  Labor bank, labor cost
                        ) ‫أسامٟ ( اٌّ١ضأ١خ اٌِّْٛ١خ‬                     Land (balance sheet)
                                       ‫ِمزشك ِزأخش‬                              Late borrower
                              ‫سعَٛ اٌزأخ١ش فٟ اٌغذاد‬                        Late fee on loans
                                         ‫دفْخ ِزأخشح‬                            Late payment
                                             ‫اعزئدبس‬                                    Lease
                          ) ‫ئىفبء ا٨عزئدبس (اٌّأخٛس‬            Leasehold amortisation (US :
                                                                             amortization)
                                    ‫رسغ١ٕبد اٌّأخٛس‬       Leasehold improvements (balance
                                                                                    sheet)
                                               ‫رأخ١ش‬                                 Leasing
                       َ‫دفزش ا٨عزبر، دفزش ا٤عزبر اٌْب‬                 Ledger, general ledger
                              ‫ؽخق١خ لبٔٛٔ١خ، ؽخـ‬                         Legal entity, person
                                    ‫ازز١بى١بد لبٔٛٔ١خ‬                          Legal reserves
                                              ‫ِمشك‬                                    Lender
                             ‫فٕبد٠ك/ أِٛاي ا٦لشاك‬                              Lending funds
                                   ‫ِٕٙد١بد ا٦لشاك‬                    Lending methodologies
                                             ‫ِغزأخش‬                                    Lessee
                                               ‫ِإخش‬                                    Lessor
ٍّٝ ‫ٍّّ١خ الزشاك أِٛاي ثفبئذح ِْ١ٕخ ٚرٍٛ١فٙب ٌٍسقٛي‬                                 Leverage
                  ‫ّبئذ ٠فٛق وٍفخ ا٨لزشاك أٞ اٌفبئذح‬
                                         ‫ٔغجخ اٌشافْخ‬                          Leverage ratio
                   ْٛ٠‫ِيٍٛثبد/ خقَٛ / اٌزضاِبد/ د‬                                  Liabilities
                   ‫اٌّيٍٛثبد/ اٌخقَٛ ٚزمٛق اٌٍّى١خ‬      Liabilities and equity (balance sheet)
                          َٛ‫زغبة اٌّيٍٛثبد/ اٌخق‬                            Liability account
              ْ‫عْش اٌفبئذح اٌغبئذ ث١ٓ اٌّقبسف فٟ ٌٕذ‬                                    Libor
                                ‫ِإعغخ ِبٌ١خ ِشخقخ‬               Licensed financial institution
                             ) ‫اٌّْش اٌّزٛلِ ( ِْذاد‬            Life expectancy (equipment)
                                    ‫ّّش/ ِذح اٌمشك‬                              Life of a loan
   ،)‫ِسذداد ٔيبق اًٌّْ، اٌّسذداد ٍّٝ اًٌّْ ( رذل١ك‬         Limitation of scope, limitation on
                      ‫ٍشٚف رسٛي دْٚ ئخشاء اٌزذل١ك‬                               scope (audit)
         ‫خو ا٨ئزّبْ، اٌزغٙ١٩د إٌّّٛزخ ِٓ لجً اٌجٕه‬                             Line of credit
                                              ‫اسرجبه‬                                     Link
                           ‫ِيٍٛثبد/ خقَٛ ِشثٛىخ‬                             Linked liabilities
                                      ‫ِٛخٛداد عبئٍخ‬                             Liquid assets
                     ٞ‫ل١ّخ اٌزقف١خ، ل١ّخ اٌج١ِ ا٦خجبس‬    Liquidation value, forced sale value
                                              ‫اٌغ١ٌٛخ‬                               Liquidity
                                   ‫ِْذي وفب٠خ اٌغ١ٌٛخ‬       Liquidity adequacy ratio (syn. de
                                                                              current ratio)
                                         ‫ئداسح اٌغ١ٌٛخ‬                 Liquidity management
                                         ‫ٚمِ اٌغ١ٌٛخ‬                        Liquidity position
                                      ‫ِزيٍجبد اٌغ١ٌٛخ‬                  Liquidity requirements
                                       ‫ِخبىش اٌغ١ٌٛخ‬                            Liquidity risk
                                         ‫ٔمـ اٌغ١ٌٛخ‬                       Liquidity shortage
                                         ‫مغو اٌغ١ٌٛخ‬                        Liquidity squeeze
                                          ‫ّزجخ اٌغ١ٌٛخ‬                     Liquidity threshold
                                                ‫لشك‬                                      Loan
                                   )‫ِٕزح لشك( رٛف١ش‬                   Loan (savings) product
                              ‫ارفبل١خ لشك، ّمذ لشك‬             Loan agreement, loan contract
                                           ‫ىٍت لشك‬                           Loan application
                                ‫ئخشاءاد ىٍت اٌمشك‬                 Loan application procedure
                                    ‫رم١١ُ/ ىٍت اٌمشك‬                           Loan appraisal
                )‫سف١ذ اٌمشك (ِزٛعو سف١ذ اٌمشك‬            Loan balance (average loan balance)
                                         ‫عمف اٌمشك‬                               Loan ceiling
                                        ‫سعَٛ اٌمشك‬                               Loan charges
                                )ٓ٘‫مّبْ اٌمشك(اٌش‬                              Loan collateral
                            ‫ّمذ اٌمشك، ارفبل١خ اٌمشك‬           Loan contract, loan agreement
                             ‫ِ ذ‬
                            ‫لشك ِقشٚف أٚ ُق َس‬                                 Loan disbursed
                              ‫فشف أٚ ئفذاس اٌمشك‬                           Loan disbursement
          )‫فٕذٚق رّٛ٠ً اٌمشٚك (سأط ِبي ا٦لشاك‬                               Loan fund capital
                                        ‫مّبْ اٌمشك‬                            Loan guarantee
 ‫ب‬
/ً‫اٌمشك اٌّزأخش، اٌذفْخ اٌّزأخشح، اٌمشك اٌّغزسك عبثم‬     Loan in arrears, delinquent loan, late
                                               ‫اٌّزأخش‬                payment, past due loan
                                          ‫دخً اٌمشك‬                              Loan income
                                 ‫فمذاْ/ خغبسح اٌمشك‬                                  Loan loss
     ْ‫ِخقـ فمذاْ اٌمشك، ِقشٚف ِخقـ فمذا‬                        Loan loss provision, loan loss
     ) ً‫اٌمشك، ِخققبد اٌخغبسح ( ث١بْ/ لبئّخ اٌذخ‬           provision expense, loss provisions
                                                                         (income statement)
        ‫ٔغجخ فمذاْ/ خغبسح اٌمشك، ِْذي فمذاْ اٌمشك‬               Loan loss ratio, loan loss rate
     ‫ازز١بىٟ فمذاْ اٌمشك ( اٌّ١ضأ١خ اٌِّْٛ١خ، زغبة‬         Loan loss reserve (balance sheet,
                                ) ‫اٌّٛخٛداد/ ا٤فٛي‬                             asset account)
                   ‫ٔغجخ ازز١بىٟ فمذاْ/ خغبسح اٌمشك‬                     Loan loss reserve ratio
                                      ‫اعزسمبق اٌمشك‬                            Loan maturing
            )‫ئٔزبخ١خ ٍِٛف اٌمشٚك (ِغإٚي ا٦لشاك‬                      Loan officer productivity
    ،‫ٍِٛف اٌمشك، ٍِٛف ا٨ئزّبْ (ِغإٚي ا٦لشاك‬                        Loan officer, credit officer
                                 )ْ‫أخقبئٟ ا٨ئزّب‬
                                   ‫أزؾبس ا٦لشاك‬                            Loan outreach
                                    ‫ِسفَخ اٌمشك‬                             Loan portfolio
                              ‫دٚساْ ِسفَخ اٌمشك‬                   Loan portfolio turnover
                                     ‫رغْ١ش اٌمشك‬                             Loan pricing
                           ‫ِْبٌدخ/ ئخشاءاد اٌمشك‬                          Loan processing
                                   ‫اعزشداد اٌمشك‬                            Loan recovery
                          ‫ٔغجخ ئّبدح خذٌٚخ اٌمشٚك‬                 Loan rescheduling ratio
                            ‫ّّش/ فزشح/ ِذح اٌمشك‬                                Loan term
     ‫َٔبَ ئداسح ٍِِْٛبد ِزبثْخ اٌمشٚك (َٔبَ ِزبثْخ‬                     Loan tracking MIS
                                         )‫اٌمشٚك‬
                                ‫َٔبَ ِزبثْخ اٌمشك‬                   Loan tracking system
                                   ‫اعزخذاَ اٌمشك‬                                 Loan use
                  ‫افزشامبد ّٔٛ ّذد ٚل١ّخ اٌمشٚك‬           Loan volume and value growth
                                                                           assumptions
    )‫ٔغجخ ؽيت/ ئّذاَ اٌمشك (ٔغجخ اٌمشٚك اٌّْذِخ‬                       Loan write-off ratio
        َٚ‫ؽيت/ ئّذاَ اٌمشك، لشك ِؾيٛة/ ِْذ‬           Loan write-off , voir written-off loan
                    ) ‫لشٚك (لبئّخ) (لشٚك ٔؾيخ‬                           Loans outstanding
                 ) ‫(ؽجىخ ثشِدخ داخً اٌّىزت اٌٛازذ‬              Local area network (LAN)
                                 ٜ‫رخي١و ثْ١ذ اٌّذ‬                    Long-range planning
                                   ً‫د٠ٓ ىٛ٠ً ا٤خ‬                          Long-term debt
      ‫اعزثّبس ىٛ٠ً ا٤خً ( اٌّ١ضأ١خ اٌِّْٛ١خ، زغبة‬       Long-term investments (balance
    ‫اٌّٛخٛداد/ ا٤فٛاعزثّبس ىٛ٠ً ا٤خً ( اٌّ١ضأ١خ‬                   sheet, asset account)
                )‫اٌِّْٛ١خ، زغبة اٌّٛخٛداد/ ا٤فٛي‬
   ‫ِيٍٛثبد/ خقَٛ/ اٌزضاِبد ىٛ٠ٍخ ا٤خً ( اٌّ١ضأ١خ‬    Long-term liabilities (balance sheet,
                         )‫اٌِّْٛ١خ، زغبة اٌّيٍٛثبد‬                       liability account)
                                     ْ‫خغبسح/ فمذا‬                                     Loss
،‫ِخقـ فمذاْ/خغبسح،ِخقـ فمذاْ/خغبسح اٌمشٚك‬             Loss provision, loan loss provision,
) ً‫ِقشٚف ِخقـ فمذاْ/زغبسح اٌمشٚك(لبئّخ اٌذخ‬          loan loss provision expense (income
                                                                               statement)
                                  ٍّٝ‫اٌشخُٛ ئٌٝ أ‬                         Return to Top ^
                                                                                        M
     /‫ِْذاد آٌ١خ ( ِ١ضأ١خ ِّّٛ١خ، زغبة اٌّٛخٛداد‬        Machinery (balance sheet, asset
                                        ) ‫ا٤فٛي‬                               account)
                ) ً‫ف١بٔخ ٚرَٕ١ف ( ث١بْ/ لبئّخ اٌذخ‬     Maintenance and cleaning (income
                                                                              statement)
                                             ‫ئداسح‬                           Management
                                        ‫ِسبعجخ ئداس٠خ‬               Management accounting
                                 ٞ‫ِذلك/ ِشاخِ ئداس‬                     Management auditor
        ) ‫ا٦داسح ثب٤٘ذاف(اٌّشرجيخ ثزسم١ك ا٤٘ذاف‬                  Management by objectives
،ٞ‫٘١ىً ّٔٛرج ئداسٞ،٘١ىً ّٔٛرج ا٤داء، رمش٠ش ئداس‬             Management chart, performance
                                     ًٌّْ‫خذٚي ا‬           chart, management report, working
                                                                                       table
                                          ‫سلبثخ ئداس٠خ‬                 Management control
                                         ٞ‫ِإؽش ئداس‬                   Management indicator
                                      ‫ٍِِْٛبد ئداس٠خ‬               Management information
         ‫َُٔ ٍِِْٛبد ئداس٠خ/ َٔبَ ئداسح اٌٍِّْٛبد‬          Management Information System
                                                                                   (MIS)
) ‫سعبٌخ ا٦داسح ( رذل١ك) سعبٌخ ِٛخٙخ ٌ٧داسح (رذل١ك‬                 Management letter (audit)
  ‫رمش٠ش ئداسٞ، ّٔٛرج ئداسٞ(٘١ىٍ١خ ئداس٠خ)، ّٔٛرج‬           Management report, management
                             ‫ا٤داء، خذٚي ا٤ّّبي‬            chart, performance chart, working
                                                                                       table
                        ) ‫سعبٌخ رّث١ً ئداسٞ ( رذل١ك‬        Management representation letter
                                                                                   (audit)
                                          ‫ِذ٠ش/ِذساء‬                     Manager/managers
                                    ٞ‫ِذ٠ش ّبَ/ رٕف١ز‬                      Managing director
                                                ‫٘بِؼ‬                                 Margin
                                   ‫رسٍ١ً اٌسذ/اٌٙبِؼ‬                        Margin analysis
                                  ٟ‫رسٍ١ً زذٞ/٘بِؾ‬                         Marginal analysis
                        ‫رغْ١ش اٌزىٍفخ اٌسذ٠خ/اٌٙبِؾ١خ‬                  Marginal cost pricing
         ‫رىٍفخ زذ٠خ/ اٌىٍفخ اٌٙبِؾ١خ، اٌزىٍفخ اٌّزضا٠ذح‬      Marginal cost, incremental cost
                      ٟ‫سأعّبي ا٨ئزّبْ(اٌذ٠ٓ) اٌغٛل‬                       Market debt capital
                                    ‫ِْذي فبئذح اٌغٛق‬                     Market interest rate
                                         ٟ‫ٚع١و عٛل‬                    Market intermediation
     ‫زٍٛي ٌٍخذِبد اٌّبٌ١خ لبئّخ ٍّٝ زبخبد اٌغٛق‬            Market led solutions for financial
                                                                                     services
  ‫اخزشاق اٌغٛق/ زقخ فٟ اٌغٛق/ اٌزغٍغً فٟ اٌغٛق‬                           Market penetration
                                  ‫اٌّٛمْخ فٟ اٌغٛق‬                    Marketing positioning
                             ‫اعزي٩ُ/ دساعخ اٌغٛق‬                            Market research
                                    ‫ؽش٠سخ ِٓ اٌغٛق‬                          Market segment
          ‫ؽشٚه/ ِسذداد اٌغٛق، إٌْبفش اٌزدبس٠خ‬              Market terms, commercial terms
                                        ‫اٌم١ّخ اٌغٛل١خ‬                         Market value
                                  ‫أٚساق ِبٌ١خ ِزذاٌٚخ‬                  Marketable securities
                                        ‫لٕٛاد رغٛ٠ك‬                      Marketing channel
                                       ‫ِٛاصٔخ ؽبٍِخ‬                       Master budget
                                  )ٞ‫ِجٍغ وج١ش (ِبد‬                      Material amount
                                 )‫خيأ وج١ش ( رذل١ك‬         Material misstatement (audit)
                            )‫ا٤ّ٘١خ إٌغج١خ (اٌّبد٠خ‬                         Materiality
                            )‫ِغزٜٛ ا٤ّ٘١خ ( رذل١ك‬               Materiality level (audit)
                                ُ‫اعزسمبق غ١ش ِزٛائ‬                   Maturity mismatch
                          ‫اعزسمبق، ربس٠خ ا٨عزسمبق‬                Maturity, maturity date
               )‫ٚخجبد ٚىٛاسئ ( ث١بْ /لبئّخ اٌشثر‬          Meals and incidentals (income
                                                                             statement)
                                      ‫اٌمبثٍ١خ ٌٍم١بط‬                     Measurability
                                            ‫ّنٛ٠خ‬                           Membership
                         ٞ‫ثٕه ردبسٞ، ثٕه اعزثّبس‬        Merchant bank (UK), investment
                                                                             bank (US)
                                    ‫ىش٠مخ ا٦لشاك‬                     Method of lending
                   ‫ٔؾشح ا٤ّّبي اٌّقشف١خ ا٤فغش‬             Microbanking Bulletin (MBB)
                                  ‫ا٦لشاك ا٤فغش‬                              Microcredit
                             ‫فبزت ِؾشُٚ فغ١ش‬                         Microentrepreneur
                                    ‫اٌزّٛ٠ً ا٤فغش‬                          Microfinance
                               ‫ِإعغخ رّٛ٠ً أفغش‬           Microfinance institution (MFI)
                                  ‫اٌّمزشك ا٤فغش‬                         Micro-borrower
                                        ‫ِٛفش أفغش‬                           Micro-saver
                    ‫اٌشف١ذ ا٤دٔٝ(ٌٍزٛف١ش)/ ا٦دخبس‬           Minimum (savings) balance
                    ‫اٌسذ ا٤دٔٝ ٌّزيٍجبد سأط اٌّبي‬        Minimum capital requirements
                                  ‫ِقبس٠ف ِزّٕٛخ‬                 Miscellaneous expenses
                        ‫دخً ِزُٕٛ/ ئ٠شاداد ِزّٕٛخ‬                 Miscellaneous income
                                        ‫ث١بْ اٌشعبٌخ‬                  Mission statement
                                       ‫ع١بع١خ ٔمذ٠خ‬                     Monetary policy
               ٟ‫ِمشك أِٛاي، ِمشك خبؿ/ ِشاث‬                  Moneylender, private lender
                                       ‫ِزبثْخ/ِشالجخ‬                         Monitoring
                                ُ١١‫ِزبثْخ/ِشالجخ ٚرم‬          Monitoring and evaluation
                                        ‫دفْخ ؽٙش٠خ‬                    Monthly payment
                                   ‫ِشاخْبد ؽٙش٠خ‬                       Monthly reviews
                           ‫ِإؽشاد اٌّشالجخ إٌٙبئ١خ‬      Monitoring indicators finalized
    /‫فبئذح رأخ١ً اٌذفِ، اٌفبئذح ٍّٝ اٌذفْبد اٌّغزسمخ‬     Moratorium interest, interest in
)‫اٌّزأخشح(فبئذح ئمبف١خ رسغت ٍّٝ أعبط أ٠بَ اٌزأخ١ش‬                   overdue payments
                                          ٞ‫لشك ّمبس‬                                   Mortgage
                                             ٞ‫ثٕه ّمبس‬                          Mortgage bank
                                          ٞ‫رّٛ٠ً ّمبس‬                       Mortgage financing
                   ‫فبئذح لشٚك اٌغىٓ/اٌمشٚك اٌْمبس٠خ‬                           Mortgage interest
                                        ْ‫ِمشك ٌ٧عىب‬                                  Mortgagor
                               ‫ِإعغخ ِزْذدح ا٤غشاك‬                     Multipurpose institution
                                     ‫زبفٌ/زبسط اٌّبي‬                              Money-guard
                                      ٍّٝ‫اٌشخُٛ ئٌٝ أ‬                           Return to Top ^
                                                                                             N
                                 ‫ِإعغخ ِبٌ١خ غ١ش ثٕى١خ‬                                    NBFI
                                  ٟ‫ِْذي/ ٔغجخ فبئذح عٍج‬                Negative rate of interest
                                   ‫فبفٟ اٌم١ّخ اٌذفزش٠خ‬                         Net book value
                            ‫فبفٟ اٌشف١ذ اٌّذ٠ٓ ٌٍٕمذ٠خ‬                   Net cash debit balance
                   ً‫فبفٟ ِزيٍت إٌمذ/ ِزيٍت اٌذفِ ٔمذ‬
                   ‫ا‬                                                      Net cash requirement
                                    ٞ‫فبفٟ ا٦٠شاد إٌمذ‬                        Net cash revenue
 ( ‫ فبفٟ اٌزذفك إٌمذٞ، فبفٟ اٌض٠بدح ( إٌمـ) فٟ إٌمذ‬Net cash flow, net increase (decrease)
                               )ٞ‫ث١بْ/ لبئّخ اٌزذفك إٌمذ‬     in cash (cash flow statement)
،‫ فبفٟ ا٤سثبذ/ ا٨٠شاداد، فبئل اٌذخً ٍّٝ اٌّقبس٠ف‬Net earnings, excess of income over
      ‫ فبفٟ اٌذخً ( أٚ فبفٟ اٌخغبسح)، فبفٟ اٌشثر‬expenses, net income (or net loss), net
                                                                                 profit
 ‫فبفٟ اٌٙبِؼ اٌّبٌٟ، فبفٟ إٌز١دخ اٌّبٌ١خ ( ث١بْ/ لبئّخ‬      Net financial margin, net financial
                                                  )ً‫اٌذخ‬              result (income statement)
    ٍّٝ ً‫فبفٟ اٌشثر ( أٚ فبفٟ اٌخغبسح)، فبئل اٌذخ‬            Net income (or net loss), excess of
                        ‫اٌّقبس٠ف، فبفٟ ا٦٠شاداد‬            income over expenses, net profit, net
                                                                                        earnings
                              ‫فبفٟ اٌذخً ِٓ اٌٍّْ١بد‬               Net income from operations
                                      ً‫ٔغجخ فبفٟ اٌذخ‬                          Net income ratio
   ٞ‫فبفٟ اٌض٠بدح ( إٌمـ) فٟ إٌمذ، فبفٟ اٌزذفك إٌمذ‬       Net increase (decrease) in cash, net
                                                                                      cash flow
                                    ‫فبفٟ ٘بِؼ اٌفبئذح‬                       Net interest margin
                       )‫فبفٟ اٌمشٚك اٌمبئّـخ( ِ١ضأ١خ‬           Net loans outstanding (balance)
                                    ‫فبفٟ اٌم١ّخ اٌسبٌ١خ‬                Net present worth, value
   ً‫فبفٟ اٌشثر، فبفٟ ا٤سثبذ/ ا٨٠شاداد، فبئل اٌذخ‬    Net profit, net earnings, excess of
     )‫ ٍّٝ اٌّقبس٠ف، فبفٟ اٌذخً ( أٚفبفٟ اٌخغبسح‬income over expenses, net income (or
                                                                               net loss)
 )‫اٌم١ّخ اٌقبف١خ (ئخّبٌٟ اٌّٛخٛداد- ئخّبٌٟ اٌّيٍٛثبد‬                                 Net worth
                                    ّٟ‫ِْذي اٌفبئذح ا٨ع‬                    Nominal interest rate
                    ٍٟ١‫(فبفٟ) اٌذخً غ١ش اٌزؾغ‬                Non operating (net) income
              ‫اٌذخً ٚ اٌّقبس٠ف غ١ش اٌزؾغ١ٍ١خ‬          Non operating income and expenses
‫ِإعغخ غ١ش سثس١خ- ِإعغخ ٨رجغٟ/ رزٛخٝ اٌشثر‬                   Non profit organisation (US :
                                                                           organization)
               ‫ِإعغخ ِبٌ١خ غ١ش ثٕى١خ/ ِقشف١خ‬                Nonbank financial institution
                 ‫ٔفمبد غ١ش ِسغٛثخ فٟ اٌّٛاصٔخ‬                     Nonbudgeted expenses
                                  ‫ٔفمبد غ١ش ٔمذ٠خ‬                       Noncash expense
                      ‫دخً ٌ١ظ ّٓ ىش٠ك اٌفبئذح‬                         Noninterest income
                       ًِ‫ِٛخٛدح/ أفً غ١ش ّب‬                         Nonperforming asset
                                ًِ‫لشك غ١ش ّب‬                        Nonperforming loan
                          ٜ‫ِقبس٠ف ئداس٠خ أخش‬                               Non staff costs
                                       ِ‫أٚساق دف‬                             Note payable
                                      ‫أٚساق لجل‬                           Note receivable
     ‫ِ٩زَبد (ئ٠نبزبد) ٍِسمخ ثبٌمٛائُ اٌّبٌ١خ‬                 Note to financial statements
                                ٍّٝ‫اٌشخُٛ ئٌٝ أ‬                           Return to Top ^
                                                                                        O
  )ً‫ِقبس٠ف ئؽغبي اٌْمبساد ( ث١بْ/ لبئّخ اٌذخ‬                Occupancy expenses (income
                                                                            statement)
          )ً‫ِقبس٠ف اٌّىزت ( ث١بْ/ لبئّخ اٌذخ‬          Office expenses (income statement)
  ‫ِٛاد ِىزج١خ، لشىبع١خ ِىزج١خ، ردٙ١ضاد ِىزج١خ‬          Office materials, office stationary,
                                                                           office supplies
                                ‫رىٍفخ غ١ش ِجبؽشح‬            On-costs (UK), indirect costs
                )‫رٛف١ش ِغزّش (ِذخشاد ِغزّشح‬                              Ongoing savings
                               ‫٠مشك/ ِمشك ي‬                                  On-lend (to)
                                           ‫ئلشاك‬                               Onlending
                        ‫َٔبَ اٌّغبّذح ٍّٝ اٌخو‬                                On line help
      ‫عذاد فٟ اٌٛلذ اٌّسذد/ دفْبد ٍّٝ اٌٛلذ‬                           On-time repayment
     ‫ِْذي اٌغذاد/ اٌزغذ٠ذ ٍّٝ اٌٛلذ/فٟ اٌّّٛذ‬                    On-time repayment rate
              ً‫اٌشف١ذ ا٦فززبزٟ/اٌشف١ذ اٌّشز‬            Opening balance, balance brought
                                                                                forward
                                   ٍٟ١‫زغبة رؾغ‬                         Operating account
                                   ‫ِٛاصٔخ رؾغ١ٍ١خ‬                       Operating budget
                               ٍٟ١‫رذفك ٔمذٞ رؾغ‬                      Operating cash flow
                               ‫وٍفخ/ رىٍفخ رؾغ١ٍ١خ‬                         Operating cost
      ‫ٔغجخ اٌزىٍفخ اٌزؾغ١ٍ١خ، ٔغجخ إٌفمخ اٌزؾغ١ٍ١خ‬        Operating cost ratio, operating
                                                                            expense ratio
                                        ٍٟ١‫ّدض رؾغ‬                           Operating deficit
                        ‫دائشح رؾغ١ٍ١خ / لغُ اٌٍّْ١بد‬                    Operating department
        ‫ٔغجخ إٌفمبد اٌزؾغ١ٍ١خ، ٔغجخ اٌزىٍفخ اٌزؾغ١ٍ١خ‬     Operating expense ratio, operating
                                                                                    cost ratio
 ‫ِقبس٠ف رؾغ١ٍ١خ، رىبٌ١ف رؾغ١ٍ١خ، رىبٌ١ف اٌٍّْ١بد‬         Operating expenses, operating costs,
                                                                           operational costs
                                         ٍٟ١‫دخً رؾغ‬                         Operating income
                                       ‫خغبسح رؾغ١ٍ١خ‬                            Operating loss
‫٘بِؼ رؾغ١ً، اٌشثر اٌزؾغ١ٍٟ لجً ا٦٘٩ن ٚ ا٦٘ز٩ن‬              Operating margin, operating profit
                                                         before depreciation and amortisation
                                                                 (US : amortization) (income
                                                                                   statement)
                                       ٍٟ١‫اٌشثر اٌزؾغ‬                         Operating profit
ٍٟ١‫اٌشثر اٌزؾغ١ٍٟ لجً ا٦٘٩ن/ ا٦٘ز٩ن، ٘بِؼ رؾغ‬              Operating profit before depreciation
                                                         and amortisation (US : amortization),
                                                          operating margin (income statement)
                                     ‫ِخبىشح رؾغ١ٍ١خ‬                             Operating risk
                             ‫ب‬
) ‫ا٨ّزّبد ٍّٝ اٌزاد رؾغ١ٍ١ً (اٌىفب٠خ اٌزار١خ اٌزؾغ١ٍ١خ‬              Operating self-sufficiency,
                                                                   operational self-sufficiency
                    )ً‫ دُّ رؾغ١ٍٟ ( ث١بْ/ لبئّخ اٌذخ‬Operating subsidy (income statement)
                        )‫فبئل رؾغ١ٍٟ (ِٓ اٌٍّْ١بد‬                           Operating surplus
   ‫ رىبٌ١ف رؾغ١ٍ١خ/ٍّّ١بر١خ، ِقبس٠ف رؾغ١ٍ١خ، رىٍفخ‬Operational costs, operating expenses,
                                          ً١‫اٌزؾغ‬                         operating cost
                        ‫وفبءح/ فْبٌ١خ رؾغ١ٍ١خ/ٍّّ١بر١خ‬                  Operational efficiency
                                          ‫ٔفمخ اٌٍّْ١خ‬                   Operational expenses
                                        ‫خيخ ٍّّ١بر١خ‬                         Operational plans
                                   ٟ‫اٌزخي١و اٌٍّْ١بر‬                     Operational Planning
                            ‫ِشاخْخ رؾغ١ٍ١خ/ٍّّ١بر١خ‬                        Operational review
                              ٍٟ١‫ا٨وزفبء اٌزارٟ اٌزؾغ‬             Operational self-sufficiency
                                   ‫ا٨عزذاِخ اٌزؾغ١ٍ١خ‬               Operational sustainability
                                      ‫ٍِٛف ٍّّ١بد‬                           Operations officer
                                 ‫رىٍفخ اٌفشفخ اٌجذ٠ٍخ‬                        Opportunity cost
                                        ّٟ١َٕ‫ ٘١ىً ر‬Organisation chart (US : organization)
                                       ‫٘١ىٍ١خ رَٕ١ّ١خ‬           Organisational structure (US :
                                                                              organizational)
                                          ‫سعَٛ اٌجذء‬                    Origination fee (loan)
              )‫اٌزذفك اٌخبسج (اٌّذفّٛبد) ( ِسبعجخ‬                       Outflow (accounting)
                                         ‫خيٛه ّبِخ‬                                    Outlines
                                              ‫ا٨ٔزؾبس‬                             Outreach
                                        ‫ِإؽش ا٨ٔزؾبس‬                   Outreach indicator
                       ‫اٌزٕف١ز ّٓ ىش٠ك ىشق خبسخ١خ‬                             Outsourcing
                                             ‫ِخشخبد‬                                Outputs
                          ‫ اٌشف١ذ اٌمبئُ ٤فً اٌمشك‬Outstanding balance of loan principal
   ) ُٛ‫اٌمشٚك اٌمبئّخ (اٌزٟ ِبصاي ٌٙب سف١ذ غ١ش ِذف‬                      Outstanding loans
                                 ٓ٠‫رغٙ١٩د خبسٞ ِذ‬                      Overdraft facilities
                                   )‫اٌّغزسك (اٌّزأخش‬                    Overdue, past-due
                      ‫ِٛاصٔخ اٌّقبس٠ف غ١ش اٌّجبؽشح‬                       Overhead budget
                )ٟ‫رىبٌ١ف غ١ش ِجبؽشح ( اٌّىزت اٌشئ١غ‬       Overhead costs, overheads (head
                                                                                   office)
‫ زمٛق ٍِى١خ اٌّبٌه ، ساط ِبي اٌّغبّ٘١ٓ، زمٛق ٍِى١خ‬Owner’s equity, shareholder’s capital,
 ٓ١ّ٘‫اٌّغبّ٘١ٓ، رّٛ٠ً اٌّغبّ٘١ٓ، زمٛق ٍِى١خ اٌّغب‬   shareholder’s equity, shareholder’s
                                              َ‫اٌْب‬ funds, common stockholder equity
                                     ٍّٝ‫اٌشخُٛ ئٌٝ أ‬                      Return to Top ^
                                                                                          P
                                   ُٛ‫سأط اٌّبي اٌّذف‬                        Paid-in capital
                                      ‫ِمبسٔخ اٌزقٕ١ف‬                    Pair-wise Ranking
                                         ‫اٌم١ّخ ا٦عّ١خ‬               Par value, face value
                                           َ٤‫اٌؾشوخ ا‬                     Parent company
                              ‫اٌزم١١ُ اٌغش٠ِ ثبٌّؾبسوخ‬        Participatory rapid appraisal
‫دفزش زغبة اٌّْ١ً ِِ اٌجٕه (دفزش اٌّْ١ً)- دفزش اٌزٛف١ش‬                            Passbook
                                 ‫دفزش اٌزٛف١ش/ ا٦دخبس‬                    Passbook savings
‫ِْذي اٌّغزسك، ِْذي اٌزأخ١ش، ِْذي اٌزأخش/ اٌّزأخشاد‬              Past due rate, arrears rate,
                                                                         delinquency rate
                                ‫لشك ِغزسك/ ِزأخش‬                             Past-due loan
                  ٗ‫ِغزسك/ ِزأخش، فبد ِّٛذ اعزسمبل‬                       Past-due, overdue
                                          ٓ٘‫لشك اٌش‬                             Pawn loan
                                   ٟ‫اٌّغزش٘ٓ، اٌّشاث‬                          Pawnbroker
                                 ) ‫٠ذفِ اٌذ٠ٓ (اٌمشك‬                    Pay off (loan) (to)
                               ‫ٚاخت اٌذفِ ّٕذ اٌيٍت‬                    Payable on demand
                                        ‫فزشح ا٨عزشداد‬                      Payback period
                     ِ‫ربس٠خ اٌغذاد- ربس٠خ اٌزغذ٠ذ/ اٌذف‬                      Payment date
                                            ‫ب‬
                                            ًِ‫اٌذفِ ِمذ‬               Payment in advance
                                         ،‫دفْخ ِزأخشح‬       Payment in arrears, delinquent
                                                                                  payment
                                          ‫ب‬
                                          ًٕ١ّ ِ‫اٌذف‬                      Payment in kind
                   ‫اٌذفْخ اٌزٟ ِنٝ ربس٠خ اعزسمبلٙب‬                       Payment overdue
                                 ِ‫ٚفً دفِ/ عٕذ دف‬                        Payment voucher
                                   ‫دفِ، عذاد/ رغذ٠ذ‬                   Payment, repayment
                                      ‫وؾف اٌشٚارت‬                                   Payroll
              ‫ِقبس٠ف مشائت اٌذخً ٍّٝ اٌشٚارت‬                           Payroll tax expense
                                          ‫َٔبَ ث١شي‬                       PEARLS system
               )‫ا٦لشاك ثبٌزنبِٓ (ئلشاك إٌَشاء‬                      Peer lending guarantee
                )‫مغو اٌضِ٩ء/ إٌَشاء (اٌّدّّٛخ‬                                Peer pressure
   )‫ِشاخْخ ِٓ أّنبء اٌّدّّٛخ ( ِدّّٛخ رنبِٕ١خ‬               Peer review (solidarity group)
                               ‫ؽجىخ إٌَشاء/ ا٤ٔذاد‬                  Peer-to-peer network
                                             ‫غشاِخ‬                                  Penalty
                                       ‫دخً اٌغشاِخ‬                         Penalty income
                                       ‫فبئذح اٌغشاِخ‬                       Penalty interest
                     )‫صثْٛ ِشرمت/ ٍِْك ( ٌٍمشك‬                  Pending client (for a loan)
                                        ‫لشك ٍِْك‬                              Pending loan
                                     ‫ِْذي ا٨خزشاق‬                          Penetration rate
ٞ‫خذٚي ا٤داء، خذٚي اًٌّْ، خذٚي ا٦داسح، رمش٠ش ئداس‬        Performance chart, working table,
                                                         management chart, management
                                                                                  report
                          ‫َٔبَ اٌسٛافض ثسغت ا٤داء‬          Performance incentive scheme
                                        ‫ِإؽش ا٤داء‬                  Performance indicator
                                      ‫ِشاخْخ ا٤داء‬                    Performance review
                                       ‫ِْب٠١ش ا٤داء‬                  Performance standard
            ‫ِٛخٛداد/ أفٛي ّبٍِخ ِٛخٛداد ِٕزدخ‬           Performing asset, productive asset
                                        ًِ‫لشك ّب‬                          Performing loan
‫ِٛخٛداد/ أفٛي دائّخ، ِٛخٛداد/ أفٛي ٌشأط اٌّبي‬          Permanent asset(s), capital asset(s),
     ‫اٌْبًِ، ِٛخٛداد/ أفٛي ثبثزخ، ِٛخٛداد/ أفٛي‬            fixed asset(s), tangible asset(s)
                                        ‫ٍِّٛعخ‬
                                    ‫مّبٔخ ؽخق١خ‬                         Personal guarantee
           ٓ١١ٔ‫وفبءح اٌٍّٛف١ٓ، وفبءح اٌٍّٛف١ٓ اٌّ١ذا‬       Personnel efficiency, field staff
                                                                                efficiency
                         ) ‫رىبٌ١ف اٌٍّٛف١ٓ( اٌّْبٌخ‬                    Personnel expenses
                                ٓ١‫ٔغجخ ٚلذ اٌٍّٛف‬                     Personnel time ratio
                                    ‫فٕذٚق ٔثش٠بد‬                                 Petty cash
                                         ٞ‫أفً ِبد‬                            Physical asset
                           ٟ‫اخزجبس إٌّزح اٌزدش٠ج‬                                  Pilot test
                                      )‫٠ٍزضَ (٠زْٙذ‬                              Pledge (to)
                                             ‫اٌزْٙذ‬                                Pledging
                                            ‫ِسفَخ‬                                  Portfolio
                                 ‫اٌّسفَخ فٟ خيش‬                             Portfolio at risk
                            ‫رٕٛ٠ِ ِسفَخ اٌمشٚك‬                     Portfolio diversification
                                 ‫اٌّسفَخ اٌّزأخشح‬                       Portfolio in arrears
                                     ‫دخً اٌّسفَخ‬                           Portfolio income
                                   ‫اٌّسفَخ اٌمبئّخ‬                    Portfolio outstanding
                            ‫خٛدح/ ّٔٛ١خ اٌّسفَخ‬                            Portfolio quality
                                    ‫رمش٠ش اٌّسفَخ‬                           Portfolio report
                                  ‫ِشاخْخ اٌّسفَخ‬                           Portfolio review
                                 ‫ِخبىشح اٌّسفَخ‬                               Portfolio risk
                                   ‫دٚساْ اٌّسفَخ‬                         Portfolio turnover
         ‫ّبئذ اٌّسفَخ، اٌْبئذ ٍّٝ ِسفَخ اٌمشٚك‬              Portfolio yield, yield on (loan)
                                                                                   portfolio
                       ‫ؽجىخ آ٨د رٛص٠ِ ئٌىزشٚٔ١خ‬                                       P.O.S
                                      ‫زغبة ِشوض‬                            Position account
                              ِ‫ث١بْ/ّجبسح اٌزّٛم‬                      Positioning statement
                            ‫اٌّْذي اٌّٛخت ٌٍفبئذح‬                   Positive rate of interest
                                         ‫رشز١ً ل١ذ‬                         Post a entry (to)
                               ٞ‫ثٕه اٌزٛف١ش اٌجش٠ذ‬                      Postal savings bank
‫ِ١ضاْ اٌّشاخْخ ثْذ ا٦غ٩ق، ِ١ضاْ اٌّشاخْخ اٌّْذي‬         Post-closing trial balance, adjusted
                                                                                trial balance
                                      ‫ِغزٜٛ اٌفمش‬                             Poverty level
                            ‫ِضاٚي/ ِّبسط إٌّٙخ‬                                 Practitioner
                                  ‫رٛف١شاد اعزجبل١خ‬                   Precautionary savings
                        )‫ِشزٍخ لجً اٌزْبلذ (رذل١ك‬            Pre-engagement stage (audit)
                           ‫رٛف١شاد رّٙ١ذ٠خ/ أٌٚ١خ‬                      Preliminary savings
                           ‫لشك غ١ش ِغزسك ثْذ‬                               Prematured loan
                                 ‫ رغش٠ِ ا٨عزسمبق‬Prematuring, acceleration of maturity
                         ‫ب‬
  ‫ِقبس٠ف ِذفّٛخ ِمذًِ ( ِ١ضأ١خ ِّّٛ١خ، زغبة‬             Prepaid expenses (balance sheet,
                           )
                           ً ‫اٌّٛخٛداد/ ا٤فٛي‬                              asset account)
                    ‫ب‬
                    ًِ‫اٌذفِ ِمذِب،دفْخ ِذفّٛخ ِمذ‬                               Prepayment
                      ‫اٌم١ّخ اٌسبٌ١خ، اٌم١ّخ اٌدبس٠خ‬   Present value (worth), current value
          ٍٟ‫اٌم١ّخ اٌسبٌ١خ ٌٍزذفك ِٓ اٌذخً اٌّغزمج‬    Present worth of a stream of future
                                                                                 income
                    ٕٞٛ‫اٌم١ّخ اٌسبٌ١خ ٌٍّْبًِ اٌغ‬      Present worth of an annuity factor
                                     ‫اٌغٕخ اٌغبثمخ‬                          Previous year
 َ‫ِسبعجخ ِغزٜٛ اٌغْش، ِسبعجخ ِغزٜٛ اٌغْش اٌْب‬        Price level accounting, general price
                                                                         level accounting
                                   ‫٘١ىٍ١خ اٌزغْ١ش‬                        Pricing structure
                                       ٌٟٚ‫ِْذي أ‬                               Prime rate
                            )‫أفً اٌذ٠ٓ (اٌمشك‬                                    Principal
                           ‫أفً اٌمشك اٌّغزسك‬                            Principal overdue
                                 ‫ل١ّخ أفً اٌذفْخ‬                Principal payment (loan)
                         ‫ثٕه ئّٔبء(رّٕٛٞ) خبؿ‬                  Private development bank
             ٟ‫ِمشك خبؿ، ِمشك أِٛاي، ِشاث‬                     Private lender, moneylender
                                   ‫ّٛائذ/ زق١ٍخ‬                                  Proceeds
                                            ‫ٍّّ١خ‬                                 Process
                              ‫سعُ ِخيو اٌٍّْ١خ‬                          Process Mapping
                        ‫رقٕ١ف خقٛف١خ إٌّزح‬                    Product Attribute Ranking
                             ‫رسذ٠ذ رىبٌ١ف ا٦ٔزبج‬                         Product Costing
                     ‫وفب٠خ إٌّزح ٌسبخبد اٌّْ٩ء‬               Product satisfaction survey
                                ‫ٔغجخ ٔدبذ إٌّزح‬                         Product viability
        ًِ‫ِٛخٛدح/ أفً ِٕزح، ِٛخٛدح/ أفً ّب‬             Productive asset, performing asset
                                           ‫ئٔزبخ١خ‬                           Productivity
                                  ‫ِإؽش ا٦ٔزبخ١خ‬                    Productivity indicator
،‫ زغبة اٌشثر ٚاٌخغبسح، ث١بْ/ لبئّخ اٌشثر ٚاٌخغبسح‬Profit and loss account, profit and loss
                                 ً‫ث١بْ/ لبئّخ اٌذخ‬   statement (UK), income statement
                                                                                    (US)
                                       ‫ِشوض سثر‬                              Profit center
       ‫اٌّسبعجخ ٚاٌّٛاصٔخ اٌمبئّخ ٍّٝ أعبط اٌشثر‬             Profit centre accounting and
                                                                                budgeting
                                       ‫٘بِؼ سثر‬                             Profit margin
                               ‫اٌّؾبسوخ فٟ اٌشثر‬                            Profit sharing
                                          ‫ا٤سثبذ‬                          Profit, earnings
                                 ‫ِ ث‬
                                ‫٘١ىً سعَٛ ُش ِر‬                   Profitable fee structure
                                          ‫اٌشثس١خ‬                            Profitability
                                    ‫ِْذي اٌشثس١خ‬                        Profitability ratio
                                            ‫ِشثر‬                                Profitable
                      ‫اٌج١بٔبد/ اٌمٛائُ اٌّبٌ١خ اٌّفزشمخ‬          Proforma financial statements
                ‫رم١١ُ (رمٕ١خ) اٌجشٔبِح ٚ اٌّشاخْخ اٌزمٕ١خ‬       Program evaluation and review
                                                                           technique-(PERT)
                                   ‫ا٨عمبىبد/ اٌزٛلْبد‬                                 Projections
                                                   ‫وّج١بٌخ‬                      Promissory note
                                               ‫خقبئـ‬                                   Properties
       ‫اٌّّزٍىبد ٚاٌّْذاد ( اٌّ١ضأ١خ اٌِّْٛ١خ، زغبة‬          Property and equipment (balance
                               )‫اٌّٛخٛداد/ ا٤فٛي‬                          sheet, asset account)
  ٟ‫ا٨زز١بىٟ ( ث١بْ/ لبئّخ اٌذخً)-ِخققبد ا٦زز١بى‬                   Provision (income statement)
              ‫رضٚ٠ذ اٌخذِبد اٌّبٌ١خ، رمذ٠ُ خذِبد ِبٌ١خ‬           Provision of financial services,
                                                                   delivery of financial services
                               ‫ؽيت (ئٌغبء) اٌّخقـ‬                            Provision write-off
                                        ‫ٚمِ ِخقـ‬                                    Provisioning
                                ‫ع١بعخ ٚمِ اٌّخقـ‬                             Provisioning policy
                           )ٟ‫اٌّْذي ا٨ززشاعٟ (اٌٛلبئ‬                             Prudential ratio
                                       ‫ِْب٠١ش ا٨ززشاط‬                        Prudential standard
                                         َ‫ثٕه رّٕٛٞ ّب‬                Public development bank
                 ‫ذ‬
      ‫اعزشار١د١بد رْزّذ ٍّٝ اٌْشك (اٌؾ ّ)- ٚ- اٌيٍت‬                Pull-and-push based strategy
                                            )ِ‫(اٌذف‬
                                      ٍّٝ‫اٌشخُٛ ئٌٝ أ‬                            Return to Top ^
                                                                                               Q
                                   ) ‫سأٞ ِإً٘ ( رذل١ك‬                  Qualified opinion (audit)
                                            ‫عٛق ِإٍ٘خ‬                          Qualified market
                                     ْٟ‫رمش٠ش فقٍٟ/سث‬                 Quarterly evaluation report
ً‫ِٛخٛدح/أفً ٠ّىٓ رسٛ٠ٍٗ ئٌٝ ٔمذ ثغشّخ، ِٛخٛدح/أف‬                        Quick asset, liquid asset
                                             ً‫عبئ‬
                    ‫ٔغجخ عش٠ْخ، ٔغجخ اٌغ١ٌٛخ اٌغش٠ْخ‬                  Quick ratio, acid test ratio
                     ‫ ٠مزجظ عْش فبئذح، ٠نِ عْش فبئذح‬Quote interest rate (to), set an interest
                                                                                         rate
            ُٛ‫عْش اٌفبئذح اٌّمزجظ، عْش اٌفبئذح اٌّٛم‬         Quoted interest rate, stated interest
                                                                     rate (syn. de nominal rate)


                          ) ‫خِّ/رٛف١ش أِٛاي (ي‬                                   Raise funds (to)
                                         ‫رقٕ١ف‬                                            Rating
                                   ‫ٚوبٌخ رقٕ١ف‬                                    Rating agency
                                    ‫رسٍ١ً إٌغت‬                                    Ratio analysis
                      ٍْٟ‫عْش اٌفبئذح اٌسم١مٟ اٌف‬                      Real effective interest rate
                            ٟ‫عْشاٌفبئذح اٌسم١م‬                          Real interest rate
                                   َ‫أعز٩َ ِمذ‬                         Receipt in advance
   ‫ِمجٛمبد رسذ اٌزسق١ً، ِجٍغ ِغزسك اٌمجل‬                                      Receivable
                                ٌٟ‫ئلشاك رجبد‬                          Reciprocal lending
                     )‫٠ْزشف،٠مش،٠غدً (ٍّّ١خ‬         Recognize, record (to) (an operation)
                                        ٞٛ‫٠غ‬                              Reconcile (to)
                                 ‫زغبة رغٛ٠خ‬                       Reconciliation account
                          ) ‫ثٕذ رغٛ٠خ (ِسبعجخ‬           Reconciliation item (accounting)
                  )‫٠غدً،٠ْزشف ثـ،٠مش ( ٍّّ١خ‬        Record, recognize (to) (an operation)
                                      ‫اعزشداد‬                                  Recovery
                               ‫ِْذي ا٨عزشداد‬      Recovery rate (syn. de repayment rate)
                    ‫رىبٌ١ف دٚس٠خ، ٔفمبد دٚس٠خ‬        Recurrent costs, recurrent expenses
                             ‫ا‬
                             ً‫٠غزشد اٌش٘ٓ ٔمذ‬                        Redeemable in cash
                                   ً٠ّٛ‫٠ْ١ذ ر‬                                  Refinance
                            ‫لشك ِْبد رّٛ٠ٍخ‬                             Refinanced loan
                 ٍٗ٠ّٛ‫ئّبدح رّٛ٠ً/ لشك ٠ْبد ر‬                                Refinancing
‫ِإعغخ ِبٌ١خ َِّٕخ ِٚغدٍخ ٚخبمْخ ٌشلبثخ اٌجٕه‬              Regulated financial institution
                 )‫اٌّشوضٞ (ِإعغخ ِبٌ١خ سعّ١خ‬
                   ‫اٌْٛاًِ إٌَّّخ/ اٌزؾش٠ْبد‬                         Regulation factors
                             ٓ١‫َِّٕ١ٓ/ ِشالج‬                                  Regulators
                                   ‫عذاد، دفْخ‬      Reimbursement, repayment, payment
                     ‫اٌزقٕ١ف ثب٤فنٍ١خ إٌغج١خ‬               Relative Preference Ranking
     ‫رسٛ٠ً ٔمذٞ، ِجٍغ ِسٛي، زٛاٌخ- رغذ٠ذ دفْخ‬                                Remittance
                                ‫ردذ٠ذ اٌمشك‬                            Renewal of credit
                             ‫اٌغذاد ٍّٝ دفْبد‬                Repayment by installments
                             ‫اٌمذسح ٍّٝ اٌغذاد‬               Repayment capacity/ability
                                 ‫ؽشٚه اٌغذاد‬                      Repayment conditions
                                 ‫دٚس٠خ اٌغذاد‬                      Repayment frequency
                                  ‫ب‬
                                  ًِ‫اٌغذاد ِمذ‬                    Repayment in advance
                             ‫ٔغجخ/ِْذي اٌغذاد‬     Repayment rate (syn. de recovery rate)
   ‫خذٚي اٌغذاد، ثشٔبِح خذٚي ا٨عزسمبلبد، خيخ‬           Repayment schedule, amortisation
                                       ‫اٌغذاد‬    schedule (US : amortization), repayment
                                                                                    plan
                                 ‫رذفك اٌذفْبد‬                         Repayment stream
                            ‫عذاد،دفْخ،رْٛ٠ل‬         Repayment, payment, reimbursement
                                 ‫لشك ِىشس‬                                     Repeat loan
                ‫وٍفخ ا٨عزجذاي، اٌزىٍفخ اٌدبس٠خ‬             Replacement cost, current cost
                               ‫ل١ّخ ا٨عزجذاي‬                           Replacement value
                                   ‫سفِ رمبس٠ش‬                                   Reporting
                                 ‫َٔبَ اٌزمبس٠ش‬                          Reporting system
                    ‫س٘ٛٔبد/مّبٔبد ِغزشدح‬                           Repossessed collateral
       ‫ئّبدح اٌزغْ١ش ( اٌّيٍٛثبد)/ ا٨ٌزضاِبد‬                       Reprice (liabilities, …)
                      ‫ئّبدح خذٌٚخ،٠ْ١ذ خذٌٚخ‬                              Reschedule (to)
            ٗ‫لشك ِدذٚي/ لشك ِْبد خذٌٚز‬                                  Rescheduled loan
                       )‫ئّبدح خذٌٚخ ( ٌٍمشك‬                      Rescheduling (of a loan)
              )‫ا٦زز١بىٟ ( اٌّ١ضأ١خ اٌِّْٛ١خ‬                      Reserve (balance sheet)
)ً‫ازز١بىٟ اٌخغبئش اٌّسزٍّخ ( ث١بْ/ لبئّخ اٌذخ‬         Reserves for possible losses (income
                                                                                statement)
                ٞ‫ا٨زز١بىٟ فٟ اٌجٕه اٌّشوض‬                         Reserves in central bank
                                  ‫اٌم١ّخ اٌجبل١خ‬                           Residual value
                  ‫ِٕر ِم١ذح/ أِٛاي رّٛ٠ً ِم١ذ‬                             Restricted funds
                       ‫ئّبدح ٘١ىٍخ،٠ْ١ذ ٘١ىٍخ‬                             Restructure (to)
                    ‫لشك ِٙ١ىً،ِْبد ٘١ىٍزخ‬                               Restructured loan
                     ‫اٌزدضئخ اٌّقشف١خ/اٌجٕى١خ‬                              Retail Banking
             ‫خذِبد اٌزدضئخ اٌّقشف١خ/اٌجٕى١خ‬                                Retail Services
                            ‫ا٤سثبذ اٌّسزدضح‬                             Retained earnings
                 ‫ث١بْ/ لبئّخ ا٤سثبذ اٌّسزدضح‬                  Retained earnings statement
              ‫فبفٟ اٌفبئل (اٌْدض) اٌّسزدض‬                    Retained net surplus (deficit)
                     )ٓ‫ِْذي ا٨ززفبً (اٌضثبئ‬                                 Retention rate
              ‫اٌْبئذ ٍّٝ اٌّٛخٛداد/ ا٤فٛي‬                         Return on assets (ROA)
                    ُٚ‫ٔغجخ اٌْبئذ ٍّٝ اٌّؾش‬                Return on business ratio (ROB)
                     ‫اٌْبئذ ٍّٝ زمٛق اٌٍّى١خ‬                      Return on equity (ROE)
                         ‫اٌْبئذ ٍّٝ ا٨عزثّبس‬                  Return on investment (ROI)
‫اٌْبئذ ٍّٝ اٌّٛخٛداد/ ا٤فٛي اٌْبٍِخ، اٌشثر‬           Return on performing assets, yield on
             ‫ٍّٝ اٌّٛخٛداد/ ا٤فٛي اٌْبٍِخ‬                              performing assets
                                    ‫ا٦٠شاداد‬                                    Revenues
                    ٟ‫لٍت ا٨٘٩ن ٚ ا٨زز١بى‬           Reversal of amortisation and provisions
                                                                       (US : amortization)
                               ‫ع١بعخ ِْبوغخ‬                               Reversal policy
                         ‫ئثيبي اٌم١ٛد ّٚىغٙب‬                             Reversing entries
                                    ‫ائزّبْ دٚاس‬                          Revolving credit
                       ‫فٕذٚق اٌمشٚك اٌذٚاسح‬                          Revolving loan fund
                                 ‫ئداسح اٌّخبىش‬                          Risk management
                                          ُ١ّْ‫ر‬                                   Rollout
         ‫خّْ١خ/ ساثيخ ا٦لشاك ٚاٌزٛف١ش اٌذٚاس‬       Rotating savings and credit association
                                                                                (ROSCA)
                                   ‫آٌ١بد ِىشسح‬                     Rounding mechanisms
                  ‫رىبٌ١ف دائّخ / ئداس٠خ/ رؾغ١ٍ١خ‬                            Running cost
                                   ٟ‫اٌجٕه اٌش٠ف‬                               Rural bank
                                ٟ‫ثٕه رّٕ١خ س٠ف‬                   Rural development bank
                              ٍّٝ‫اٌشخُٛ ئٌٝ أ‬                             Return to Top ^
                                                                                        S
                       ‫ث١ِ اٌّٛخٛداد/ ا٤فٛي‬                                 Sale of assets
   )‫ث١ِ ا٨عزثّبس، ( ث١ِ اعزثّبساد زمٛق اٌٍّى١خ‬        Sale of investments, (sale of equity
                                                                             investments
                                           ٌ‫زف‬                                       Save
                      ‫اٌزٛف١ش/ ا٦دخبس فٟ اٌج١ذ‬                            Saving at home
                          ‫اٌزٛف١شاد/ اٌّذخشاد‬                                   Saving(s)
                      ‫زغبة اٌزٛف١شاد/ ا٦دخبس‬                             Savings account
               ‫ رْبٚٔ١بد ئلشاك ٚرٛف١ش/ ٚئدخبس‬Savings and credit cooperatives (SACCOS)
                         ‫ساثيخ ئدخبس ٚئلشاك‬                  Savings and loan association
                        ‫ثٕه اٌزٛف١شاد/ ا٦دخبس‬                               Savings bank
                          ‫ٔبدٞ اٌزٛف١ش/ ا٦دخبس‬                               Savings club
                           ً‫اٌزٛف١ش/ ا٦دخبس ٔمذ‬
                           ‫ا‬                                              Savings in cash
               ‫اٌزٛف١ش/ ا٦دخبس وّٛخٛداد ثبثزخ‬                      Savings in hard assets
                          ‫ب‬
                          ً١ٕ١ّ ‫اٌزٛف١ش/ ا٦دخبس‬                           Savings in kind
                         ‫أزؾبس اٌزٛف١ش/ ا٦دخبس‬                         Savings outreach
                    ‫سف١ذ اٌزٛف١شاد/ اٌّذخشاد‬                         Savings outstanding
                                  ‫ِذٜ ا٨ٔزؾبس‬                           Scale of outreach
                                   ‫ِدبي اٌزذل١ك‬                        Scope of the audit
‫اٌزّٛ٠ً اٌّؾزشن اٌّفشٚص/ فٕبد٠ك اعزثّبس ِشالجخ‬                     Screened mutual funds
               ‫لشك ِٛعّٟ، لشك اٌّسقٛي‬                         Seasonal credit, crop credit
                          ‫ثٕه ِٓ اٌذسخخ اٌثبٔ١خ‬                          Second tier bank
                                  ‫ب‬
                                  ً‫٠نّٓ لشم‬                             Secure a loan (to)
                                   ّْٛ‫د٠ٓ ِن‬                                 Secured debt
                                   ‫أٚساق ِبٌ١خ‬                                 Securitization
                 ٞ‫رّٛ٠ً اٌزأع١ظ/ اٌزّٛ٠ً اٌجزس‬                                  Seed funding
                                  ُ١‫رمي١ِ/ رمغ‬                                  Segmentation
                                  ً ‫ِؾغٍ١ٓ رار١ب‬                               Self employed
                         ‫ِدّّٛخ ِغبّذح رار١خ‬                                  Self-help group
                                    ٟ‫اوزفبء رار‬                              Self-sufficiency
                        ٟ‫ِإؽشاد ا٨وزفبء اٌزار‬                     Self-sufficiency indicators
                            ‫ِإعغخ ؽجٗ سعّ١خ‬                           Semiformal institution
     ))‫ِذ٠ش ِزمذَ (ِذ٠ش ّبَ/ سئ١ظ ٚزذح (ئداسح‬                                Senior manager
                                    ‫أخشح خذِخ‬                                 Service charge
                                ‫ٍِخـ اٌدٍغخ‬                                Session summery
                               ‫رسٍ١ً اٌسغبع١خ‬                            Sensitivity analysis
        )‫٠نِ عْش اٌفبئذح، ٠مزجظ عْش اٌفبئذح (ي‬     Set an interest rate (to), quote an interest
                                                                                      rate (to)
                        ‫رىبٌ١ف اٌزأع١ظ ا٦ّذاد‬                                     Setup costs
)ٌُ‫ِْذي فبئذح ِخفٟ (ِْذي فبئذح غ١ش ٚامر اٌّْب‬                           Shadow interest rate
                                     ًٌَ‫عْش ا‬                                   Shadow price
                 ٌُ‫عْش رّٛ٠ً غ١ش ٚامر اٌّْب‬                           Shadow price of funds
                                     ٌٟ‫عُٙ ِب‬                                           Share
                          ‫ّٛائذ رّٛ٠ً ِؾزشوخ‬                             Shared return funds
                                         ُ٘‫ِغب‬                     Shareholder, stockholder
   ،ٓ١ّ٘‫ سأط ِبي اٌّغبّ٘١ٓ، زمٛق ٍِى١خ اٌّغب‬Shareholder’s capital, shareholder’s equity,
   ‫رّٛ٠ً اٌّغبّ٘١ٓ، زمٛق ٍِى١خ اٌّبٌى١ٓ، زمٛق‬     shareholder’s funds, owners’ equity,
                  ‫ِغبّ٘خ فٟ سأط اٌّبي ِؾبّخ‬                common stockholder equity
                                  ً‫لق١ش ا٤خ‬                                          Shortfall
‫د٠ٓ لق١ش ا٤خً، د٠ٓ خبسٞ، ِيٍٛثبد/ اٌزضاِبد‬            Short-term debt, current debt, current
         ً‫خبس٠خ، ِيٍٛثبد (خقَٛ) لق١شح ا٤خ‬                   liabilities, short-term liabilities
                       ً‫اعزثّبساد لق١شح ا٤خ‬                          Short-term investments
                            ً‫ٚسلخ لق١شح ا٤خ‬                                 Short-term paper
    ‫ ٚد٠ْخ ّ١ٕ١خ، ٚد٠ْخ رسذ اٌيٍت، ٚد٠ْخ ٔمذ٠خ‬Sight deposit, demand deposit, cash deposit
                       ُ٩‫زٛاٌخ رذفِ ّٕذ ا٦ى‬                                        Sight draft
                                   ‫فبئذح ثغ١يخ‬                                Simple interest
                 ‫ّٔٛرج ِقيِٕ/ َٔبَ اٌّسبوبح‬                             Simulation modeling
( ‫لشك ٠غزسك وذفْخ ٚازذح ِِ ٔٙب٠خ فزشح اٌمشك‬                     Single end-of-term payment
     ) ‫لشك ِٛعّٟ) (لشك ثذفْخ عذاد ٚازذح‬
                          ‫زغبثبد ثبٌم١ذ إٌّفشد‬                      Single entry accounting
                                     ‫اٌجيبلخ اٌزو١خ‬                                     Smart card
                   ‫ب‬
                   ً ١ّ‫رّٛ٠ً ِغإٚي/ ٍِزضَ اخزّب‬                Socially responsible mutual funds
                                    ًٙ‫اٌمشك اٌغ‬                                           Soft loan
                                            ‫اٌجشاِح‬                                       Software
 ‫ا٦لشاك ثنّبْ اٌّدّّٛخ-الشاك اٌّدّّٛبد‬                                   Solidarity group lending
                               ‫اٌّزنبِٕخ‬
        ٟ‫ِدّّٛخ ِزنبِٕخ، ِدّّٛخ ِؾزشوخ ف‬                    Solidarity group, joint liability group
                                 ‫اٌّغإٌٚ١خ‬
       ‫الزذاس، رٛفش ٔمذ ٍّٝ اٌّذٜ اٌيٛ٠ً ٌٍٛفبء‬                                          Solvency
      ‫ثب٨ٌزضاِبد اٌّبٌ١خ ز١ّٕب ٠سً ِّٛذ عذاد٘ب‬
                        ‫ِقبدس ٚاعزخذاِبد إٌمذ‬                           Sources and uses of cash
                             ‫اٌزذل١ك ٌغشك ِسذد‬                              Special purpose audit
                                             ّٟ‫سا‬                                          Sponsor
                                   ‫ا٨ٔزؾبس/اٌفبسق‬                                           Spread
           ‫٠ذفِ اٌفبسق ث١ٓ اٌفبئذح اٌذائٕخ ٚ اٌّذ٠ٕخ‬                Spread interest payments (to)
                         )‫رىٍفخ اٌٍّٛف١ٓ (اٌّْبٌخ‬                                       Staff costs
                                    ٓ١‫رّٕ١خ اٌٍّٛف‬                              Staff development
                                  ٓ١‫زٛافض اٌٍّٛف‬                                    Staff incentive
                               ٓ١‫ا٨ززفبً ثبٌٍّٛف‬                 Staff retraining – Staff retention
                                       ‫رٚٞ اٌْ٩لخ‬                                      Stakeholder
           ‫ِْب٠١ش ٌٍزمبس٠ش اٌّبٌ١خ، اٌّْب٠١ش اٌّبٌ١خ‬   Standards for financial reporting, financial
                                                                                         standards
                                  ‫ثذء اٌغٕخ اٌّبٌ١خ‬                            Starting fiscal year
                             ‫ِؾشُٚ خذ٠ذ/ ِجزذئ‬                                   Start-up business
                             ُٚ‫رىبٌ١ف ثذء اٌّؾش‬                                      Start-up costs
        ‫عْش اٌفبئذح آٌٍّْ ، عْش اٌفبئذح اٌّمزجظ‬          Stated interest rate, quoted interest rate
                                                                            (syn. de nominal rate)
                                      ‫وؾف زغبة‬                               Statement of account
  ِ‫ث١بْ اٌزغ١ش فٟ اٌٛمِ اٌّبٌٟ، اٌزغ١ش فٟ اٌٛم‬         Statement of change in financial position,
               ٞ‫اٌّبٌٟ، ث١بْ/ لبئّخ اٌزذفك إٌمذ‬          change in financial position, cash-flow
                                                                                        statement
                                     ‫ِخضْٚ اٌم١ّخ‬                                            Stock
                                              ‫عٍْخ‬                                      Stock item
                                          ٓ١ّ٘‫ِغب‬                        Stockholder, shareholder
/‫ىش٠مخ اٌمغو اٌثبثذ فٟ زغبة ا٦٘٩ن (اٌّٛخٛدح‬                      Straight-line depreciation (asset)
                     )‫ا٤فً) (ئ٘٩ن ِجبؽش‬
                                  ‫خيخ اعزشار١د١خ‬                                     Strategic plan
                          ٟ‫رخي١و اعزشار١د‬                              Strategic planning
               )‫دفزش ا٤عزبر اٌفشّٟ (ِسبعجخ‬                       Subledger (accounting)
     ‫ئلشاك ِذَّٛ/ ِ١غش ثغْش فبئذح ِخفل‬               Subsidised credit (US : subsidized)
                                 ُّ‫رْذ٠ً اٌذ‬                          Subsidy adjustment
                   ُّ‫ِإؽش ا٨ّزّبد ٍّٝ اٌذ‬              Subsidy dependence index (SDI)
                     ٌٟ‫اعزم٩ي ّٓ اٌذُّ اٌّب‬                         Subsidy independent
                                ‫اٌذُّ، ِٕسخ‬                                Subsidy, grant
     ‫سثس١خ ِْذٌٗ ثْذ خقُ اٌذُّ ٚاٌّغبّذاد‬                  Subsidy-adjusted profitability
َ‫ىش٠مخ زغبة ا٦٘٩ن ٍّٝ أعبط ِدُّٛ أسلب‬          Sum of the years digit method, sum of the
 ))ً‫اٌغٕٛاد (ىش٠مخ ئخّبٌٟ ّذد اٌغٕٛاد (أف‬         year digit depreciation method (asset)
                         ‫ث١بٔبد ِبٌ١خ ٍِخقخ‬            Summarized financial statements
                   ‫ٍِخـ اٌّ١ضأ١خ اٌِّْٛ١خ‬                       Summary balance sheet
                    ً‫ٍِخـ ث١بْ/ لبئّخ اٌذخ‬                   Summary income statement
                ‫ائزّبْ /رّٛ٠ً اٌّٛسد/ اٌزبخش‬                               Supplier credit
               ‫ِضٚد ٌٍخذِبد اٌّبٌ١خ اٌٛع١يخ‬          Supplier of financial intermediation
                                                                                 services
                                      ‫فبئل‬                                        Surplus
                                ‫زغبة ٍِْك‬                               Suspense account
                                     ‫اعزذاِخ‬                                Sustainability
                                     َ‫ِغزذا‬                                   Sustainable
                 )‫رسٍ١ً (ٔمبه اٌمٛح ٚاٌنْف‬                               SWOT analysis
                           ٍّٝ‫اٌشخُٛ ئٌٝ أ‬                                Return to Top ^
                                                                                         T
                      َ‫زغبة فٟ ا٤عزبر اٌْب‬                                      T-account
،‫ِٛخٛدح/ أفٛي ٍِّٛعخ، ِٛخٛدح/ أفٛي ثبثزخ‬        Tangible asset, fixed asset, capital asset,
 ‫ِٛخٛدح/ أفٛي سئ١غ١خ، ِٛخٛدح/ أفٛي دائّخ‬                                 permanent asset
                                       ‫٘ذف‬                                          Target
        ) ‫٘١ىٍخ سأط اٌّبي اٌّغزٙذفخ (اٌّسذدح‬                      Target capital structure
                            ‫اٌغٛق اٌّغزٙذفخ‬                                Target market
                                     ‫مش٠جخ‬                                            Tax
                        ‫ِخققبد اٌنش٠جخ‬                                    Tax allowances
                              ‫رذل١ك اٌنش٠جخ‬                                     Tax audit
                             ‫أعبط اٌنش٠جخ‬                                        Tax base
                    ‫ٔفمبد/ِغزسمبد اٌنش٠جخ‬                               Tax expenditures
                               ٟ‫زبفض مش٠ج‬                                   Tax incentive
                             ٟ‫ا٨ٌزضاَ اٌنش٠ج‬                               Tax liability
                               ‫ِْذي اٌنش٠جخ‬                                    Tax rate
                                 ٟ‫َٔبَ مش٠ج‬                                 Tax system
       ‫خفل ل١ّخ اٌنش٠جخ، ا٦ّفبءاد اٌنش٠ج١خ‬                                Tax write-off
                       ‫ارٚٔبد أٚ عٕذاد خض٠ٕخ‬                                      T-bill
                                 ِٟٕٙ ‫ئف٩ط‬                       Technical insolvency
                        )ٓ١ِ‫ازز١بىٟ رمٕٟ ( رأ‬            Technical reserve (insurance)
                                      ‫فشاف‬                                       Teller
                         ً‫ٚد٠ْخ ِٛعّ١خ/ ٤خ‬                                Term deposit
        ‫اٌّذح فٟ ؽٙٛس، اٌؾٙٛس ززٝ ا٨عزسمبق‬         Term in months, months to maturity
                                 ٍٟ‫لشك فق‬                                    Term loan
                               ‫ؽشٚه اٌمشك‬                              Terms of a loan
                              ‫ؽشٚه اٌّشخْ١خ‬                         Terms of reference
              )‫فسـ اٌشلبثخ/ ا٦خشاءاد (رذل١ك‬                      Test of control(audit)
                     )‫فسٛؿ اٌزفبف١ً ( رذل١ك‬                     Tests of details (audit)
                             ً‫ٚد٠ْخ آخٍخ /٤خ‬                              Time deposit
                                  ِٟٕ‫رسٍ١ً ص‬                      Time-series analysis
                          ‫رسذ٠ذ اٌٛلذ/ رٛل١ذ‬                                    Timing
                   ‫ِٕقت ( لبٟٔٛٔ)/ زك ٍِى١خ‬                                Title (legal)
‫زم١جخ أدٚاد ٨خزجبساد ردش٠ج١خ ٌّٕزدبد ا٨لشاك‬     Toolkit for Pilot Testing Loan Products
                        ‫ع١ٌٛخ فبئنخ، ٔمذ وث١ش‬       Too much liquidity, too much cash
                        ٞ‫ائزّبْ/ ئلشاك ردبس‬                                Trade credit
                                      ‫ِفبمٍخ‬                                  Tradeoff
                             )‫ٍّّ١خ ( ِسبعجخ‬                  Transaction (accounting)
                                  ٟ‫ل١ذ ِسبعج‬                         Transaction entry
                               ‫رمش٠ش اٌٍّْ١بد‬                       Transaction report
                        ‫دفزش ا٤عزبر ٌٍّْبِ٩د‬                       Transactions ledger
       ‫رٛلْبد/ئعمبىبد صِٕ١خ ٌٍٍّْ١بد اٌسغبث١خ‬             Transaction time projections
                                   ً‫عْش إٌم‬                             Transfer price
                             ‫عٍف/ ّٙذ ٌٍغفش‬                            Travel advances
                     ‫ٔفمبد اٌغفش ٚاٌّٛاف٩د‬          Travel and transportation expenses
                      ‫ٚسق ٔمذ رقذسٖ اٌخضأخ‬                 Treasury bill, treasury note
                         ٖ‫رسٍ١ً إٌّسٝ/ ا٨ردب‬                           Trend analysis
                              ‫ِ١ضاْ اٌّشاخْخ‬                              Trial balance
         )ٌٟ‫فٛسح زم١م١خ ٚ ّبدٌخ ( ٌٍٛمِ اٌّب‬             True and fair view (of the financial
                                                                                    position)
                                 ‫اٌزسٛ٠ً ئٌٝ ٔمذ‬                             Turned in cash
                               ٍّٝ‫اٌشخُٛ ئٌٝ أ‬                              Return to Top ^
                                                                                          U
                                   ‫غ١ش ِسغٛة‬                                   Unaccounted
                      ‫ِ١ضاْ ِشاخْخ غ١ش ِْذي‬                         Unadjusted trial balance
                     ‫غ١ش ِسًّ/ غ١ش ِخقـ‬                                         Unallocated
ٗ‫سأط اٌّبي غ١ش اٌّغزذّٝ//سأط ِبي ٌُ ٠زُ ىشز‬                                 Uncalled capital
                               ‫ثْذ فٟ اٌغٛق‬
            ‫اٌم١ّخ اٌذفزش٠خ غ١ش اٌّٙزٍىخ /اٌٍّٙىخ‬                 Undepreciated book value
                            ٟ‫سأط ِبي غ١ش وبف‬        Undercapitalised (US : undercapitalized)
                               ‫أسثبذ غ١ش ِسممخ‬                            Unearned revenue
                              ‫ّشك اٌج١ِ اٌفش٠ذ‬                Unique Marketing Proposition
                                    ‫رىٍفخ اٌٛزذح‬                                   Unit cost
                       )‫سأٞ غ١ش ِزسفٌ (رذل١ك‬                    Unqualified opinion (audit)
                              ‫لشك غ١ش ِغزشد‬                               Unrecovered loan
                ‫أِٛاي غ١ش ِم١ذح/ غ١ش ِؾشٚىخ‬                              Unrestricted funds
                                   ِٓ‫د٠ٓ غ١ش آ‬                              Unsecured debt
                         ‫ب‬
                         ً ِ‫سعُ ِمذَ/ِذفُٛ ِمذ‬                                  Up-front fee
                                ‫دفْخ فبئذح ِمذِخ‬                  Up-front interest payment
                          ‫رٛف١شاد/ ئدخبس ِمذِخ‬                             Up-front savings
                      ) ‫ّّش ا٨عزخذاَ ( ٌ٣٨د‬                                       Useful life
                                    ‫لبْٔٛ اٌفبئذح‬                                 Usury law
                         )‫ِٕبفِ ( زغبة إٌفمبد‬                   Utilities (expense account)
                               ٍّٝ‫اٌشخُٛ ئٌٝ أ‬                              Return to Top ^
                                                                                           V
                          ‫ٔغجخ اٌزىبٌ١ف اٌّزغ١شح‬                          Variable cost ratio
                          ‫رىبٌ١ف رؾغ١ٍ١خ ِزغ١شح‬                      Variable operating cost
                           ‫رسٍ١ً اٌزفبٚد/ اٌزغ١ش‬                          Variance analysis
                                 ‫عدً اٌّشوجبد‬                              Vehicle logbook
                    ‫اٌزىبٌ١ف اٌزؾغ١ٍ١خ ٌٍّشوجبد‬                      Vehicle operating costs
                             ‫سأط ِبي ِنبسة‬                                   Venture capital
                                      ‫ٔغجخ ٔدبذ‬                                    Viability
                                      ‫ثٕه اٌمش٠خ‬                               Village bank
                              ‫َٔبَ ثٕه اٌمش٠خ‬                             Village banking
                                ‫ٚد٠ْخ ىّٛ١خ‬                             Voluntary deposit
                 ّٟٛ‫رٛف١ش ىّٟٛ/ ئدخبس ى‬                                Voluntary savings
                                  ‫ٚفً / عٕذ‬                                       Voucher
                            ٍّٝ‫اٌشخُٛ ئٌٝ أ‬                               Return to Top ^
                                                                                         W
                                 ‫ٚفً ا٤خش‬                                        Wage bill
                                 ‫رىٍفخ اٌّْبٌخ‬                                 Wage costs
                       ) ‫وفبٌخ/ سخقخ ( ِبٌ١خ‬                            Warrant (finance)
                   ‫اٌّٛخٛدح/ ا٤فٛي اٌّجذدح‬                                  Wasting asset
       ‫رقٕ١ف اٌثشٚح- رقٕ١ف اٌفئخ ا٦لزقبد٠خ‬                                Wealth ranking
                                ‫دفْخ أعجّٛ١خ‬                             Weekly payment
            ‫ِزٛعو اٌزىٍفخ اٌّشخر ٌشأط اٌّبي‬            Weighted average cost of capital
                        ‫زقخ اٌدٙبد اٌغشث١خ‬                                  Western share
                                      ‫أغسبة‬                                  Withdrawal
                              ‫اًٌّْ فٟ ريٛس‬      Work in progress, work in construction
                            ًِ‫سأط اٌّبي اٌْب‬                              Working capital
                    ًِ‫لشك ٌشأط اٌّبي اٌْب‬                           Working capital loan
         ‫ ٔغجخ سأط اٌّبي اٌْبًِ، إٌغجخ اٌسبٌ١خ‬Working capital ratio, current ratio (syn. de
                                                                   capital adequacy ratio)
                ِ١ٕ‫ِخضْٚ ثنبئِ رسذ اٌزق‬                   Working in process inventory
‫خذٚي اًٌّْ، رمش٠ش ئداسٞ، خذٚي ئداسٞ، خذٚي‬          Working table, management report,
                                     ‫ا٤داء‬        management chart, performance chart
                    ‫٠خفل (ي)/ ٠ْذَ/٠ؾيت‬                                      Write off (to)
                              ‫ِْذَ/ ِؾيٛة‬                                        Write-off
                      ‫لشك ِْذَٚ/ ِؾيٛة‬                                   Written-off loan
                            ٍّٝ‫اٌشخُٛ ئٌٝ أ‬                               Return to Top ^
                                                                                         X


                                                                                          Y
                          ‫زغبثبد ٔٙب٠خ اٌغٕخ‬                           Year-end accounts
                 ‫ِٕسٕٝ اٌْبئذ / اٌّشدٚد /اٌغٍخ‬                                Yield curve
                         ‫فدٛح اٌْبئذ/ اٌّشدٚد‬                                    Yield gap
                    ‫ٔغجخ فدٛح اٌْبئذ/ اٌّشدٚد‬                              Yield gap ratio
‫اٌّشدٚد/اٌْبئذ/ا٦ٔزبج ٍّٝ اٌّٛخٛداد/ ا٤فٛي‬        Yield on performing assets, return on
‫اٌْبٍِخ، اٌْبئذ ٍّٝ اٌّٛخٛداد/ ا٤فٛي اٌْبٍِخ‬                   performing assets
       ‫اٌّشدٚد ٍّٝ اٌّسفَخ، ِشدٚد اٌّسفَخ‬      Yield on portfolio, portfolio yield
                      ‫اٌّشدٚد ٍّٝ ا٨عزسمبق‬                      Yield to maturity
                                                                                Z
                  ‫اٌّٛاصٔخ ٍّٝ أعبط اٌزْبدي‬         Zero based budgeting (ZBB)
                           ٍّٝ‫اٌشخُٛ ئٌٝ أ‬                       Return to Top ^
                                                                                   ‫ِظـٍؾبد ٚ رؼش٠فبد‬

                                             ‫ثْل اٌّقيٍسبد اٌٙبَ خذا ِْشفزٙب ٌىً ِزذاٚي فٟ اٌجٛسفخ‬

                                                                                           ‫اٌزٛص٠ْبد‬
                                  ‫ا٤سثبذ اٌزٟ رمش اٌؾشوخ رٛص٠ْٙب ٍّٝ ِغبّ٘١ٙب ٍّٝ ؽىً ٔمذ٠خ أٚ أعُٙ .‬

                                                                                      ‫زمٛق اٌّغبّٟ٘‬
  ‫اٌّٛاسد اٌّبٌ١خ اٌزٟ لبَ اٌّبٌىْٛ ثزضٚ٠ذ٘ب ٌٍؾشوخ. ٚرسغت زمٛق اٌٍّى١خ ثيشذ فبفٟ اٌزضاِبد اٌؾشوخ ِٓ‬
                                                                                        ‫فبفٟ افٌٛٙب‬
                                                                                                      ‫.‬
                                                                                           ‫سلُ اٌسغبة‬
    ‫سلّبٌّْ١ً اٌّثجذ ٚاٌّْزّذ ِٓ لجً اٌٛع١و ٚاٌّغزخذَ ٌغب٠بد رذاٚي اٌٛع١و ثب٤ٚساق اٌّبٌ١خ ٌزٌه اٌّْ١ً.‬

                                                                                        ‫عدً اٌّغبّ٘١ٓ‬
‫عدً أٚ اوثش ٠سزفٌ ثٗ ِقذس اٌٛسلخ اٌّبٌ١خ ٠ذْٚ ف١ٗ اعّبء ِبٌىٟ ا٨ٚساق اٌّبٌ١خ ٚاٌج١بٔبد اٌخبفخ ثُٙ ّٚذد‬
                                     ‫ا٨ٚساق اٌّبٌ١خ اٌزٟ ٠ٍّىٙب وً ُِٕٙ ٍّّٚ١بد اٌزسٛ٠ً اٌزٟ ردشٞ ٍّ١ٙب‬


                                                                                           ‫عْش ا٦غ٩ق‬
                                       ‫عْش آخش ٍّّ١خ رذاٚي ٔفزد فٟ خٍغخ اٌزذاٚي ٍّٝ ٚسلخ ِبٌ١خ ِْ١ٕخ.‬

                                                                                           ‫عْش ا٨فززبذ‬
                                                        ‫عْش أٚي ٍّّ١خ رذاٚي ٔفزد ٍّٝ ٚسلخ ِبٌ١خ ِْ١ٕخ‬

                                                                                     ‫عْش اٌغٛق‬
   ‫عْش ا٤ِش اٌّشعً ٍّٝ افنً ا٨عْبس اٌّٛخٛدح فٟ اٌيشف اٌّمبثً ٍّٝ اٌٛسلخ اٌّبٌ١خ ثس١ث ٠ىْٛ افنً‬
                 ‫عْش ِْشٚك فٟ زبٌخ اسعبي اِش ؽشاء اٚ افنً عْش ِيٍٛة فٟ زبٌخ اسعبي اِش ث١ِ‬

                                                                                         ‫اٌغْش اٌّفزٛذ‬
                  ‫عْش ا٤ِش اٌّشعً فٟ ِشزٍخ ِب لجً ا٨فززبذ ٌؾشاء اٚ ث١ِ اٌٛسلخ اٌّبٌ١خ ثغْش ا٨فززبذ‪Iep‬‬

                                                                                             ‫اٌغْش اٌّسذد‬
                          ‫أٍّٝ عْش ٠مجً ثٗ اٌّؾزشٞ فٟ زبٌخ اٌؾشاء ٚالً عْش ٠مجً ثٗ اٌجبئِ فٟ زبٌخ اٌج١ِ.‬

                                                                                             ‫اٌغٕذ‬
                    ‫ٚسلخ ِبٌ١خ ائزّبٔ١خ رقذس ِٓ لجً اٌؾشوبد ٚاٌسىِٛبد ثٙذف ا٨لزشاك ِٓ اٌّغزثّش٠ٓ.‬

                                                                                       ‫ؽشوخ ا٨عزثّبس‬
 ‫اٌؾشوخ اٌزٟ ٠ىْٛ ٔؾبىٙب ا٨عبعٟ ا٨عزثّبس فٟ ا٨ٚساق اٌّبٌ١خ ٚا٨ردبس ثٙب، اٚ اٌؾشوخ اٌزٟ رّزٍه اٚ رٕٛٞ‬
                                     ‫رٍّه ِب ٠ض٠ذ ٍّٝ 00% ِٓ ِدُّٛ ِٛخٛدارٙب ٍّٝ ؽىً اٚساق ِبٌ١خ.‬
                                                                                      ‫٤سثبذ اٌشأعّبٌ١خ‬
                                     ‫ا٤سثبذ إٌبردخ ّٓ ث١ِ ا٤عُٙ ثغْش أٍّٝ ِٓ اٌغْش اٌزٞ رُ اٌؾشاء ثٗ.‬

                                                                                     ‫ا٤عُٙ اٌْبد٠خ‬
      ‫أٚساق ِبٌ١خ رّثً زك ٍِى١خ ٚرسًّ ل١ّخ اعّ١خ ِسذدح. ٌٚسٍّخ ا٤عُٙ اٌْبد٠خ زك اٌزقٛ٠ذ فٟ ا٨خزّبُ‬
            ‫اٌغٕٛٞ، وّب أْ ٌُٙ اٌسك فٟ اعز٩َ رٛص٠ْبد ا٤عُٙ لجً زٍّخ ا٤عُٙ اٌّّزبصح فٟ زبي رٛص٠ْٙب.‬


                                                                                      ‫ا٦فذاساد اٌدذ٠ذح‬
        ‫ئفذاساد ؽشوخ أعّٙٙب ِٛخٛدح أف٩ ثبٌغٛق، ٌٚىٕٙب رسزبج ٦فذاساد خذ٠ذح ٌض٠بدح ا٤ِٛاي اٌّزبزخ‬
                                                                                       ‫ٌ٩عزثّبس .‬

                                                                                 ‫ا٦فذاساد اٌْبِخ ا٤ٌٚ١خ‬
                                        ‫أْ رمَٛ اٌؾشوخ ثيشذ اعُٙ ٚ٤ٚي ِشح ٌٍدّٙٛس اٌْبَ ٌٍّغبّ٘خ ف١ٙب .‬

                                                                                                ‫ا٤فٛي‬
   ‫اٌّٛاسد ا٨لزقبد٠خ ٌٍؾشوخ ٚرىْٛ راد ل١ّخ ٔمذ٠خ ِسذدح، ٚرىّٓ أّ٘١خ ا٤فٛي فٟ لبثٍ١زٙب ٌٍزسٛي ئٌٝ ٔمذ٠خ‬
                                                                ‫ٚلذسرٙب ٍّٝ رٌٛ١ذ ا٦٠شاداد فٟ اٌّغزمجً .‬

                                                                                   ‫ا٤فٛي اٌثبثزخ‬
    ‫ٚرّثً ِدّّٛخ ا٤فٛي اٌزٟ ٠زُ ؽشاؤ٘ب ثغشك ا٨ززفبً ثٙب فٟ اٌؾشوخ ٨ٔزبج اٌغٍِ ٚاٌخذِبد ٍّٝ ِذٜ‬
                                                ‫اٌغٕٛاد اٌمبدِخ ٌٚ١ظ ثغشك ث١ْٙب ٍّٝ اٌّذٜ اٌمق١ش.‬

                                                                                           ‫ا٤فٛي اٌّزذاٌٚخ‬
             ‫ِدّّٛخ ا٤فٛي اٌزٟ ٠ّىٓ رسٛ٠ٍٙب ئٌٝ ٔمذ٠خ خ٩ي اٌغٕخ اٌّبٌ١خ أٚ اٌذٚسح اٌزؾغ١ٍ١خ أ٠ّٙب أىٛي.‬

                                                                                       ‫ا٨وززبة اٌخبؿ‬
   ‫ِٕر اٌّغبّ٘١ٓ اٌسبٌ١١ٓ زك ؽشاء ا٨وززبة ثب٤عُٙ اٌدذ٠ذح اٌزٟ رٕٛٞ ئداسح اٌؾشوخ ئفذاس٘ب ثّب ٠زٕبعت ِِ‬
                                                                               ‫زدُ ِغبّ٘برُٙ اٌسبٌ١خ.‬

                                                                                             ‫ا٨وززبة اٌْبَ‬
                                                        ‫ىشذ ا٤ٚساق اٌّبٌ١خ ٌ٩وززبة ِٓ لجً ّبِخ اٌدّٙٛس.‬


                                                                                               ‫ا٨ٌزضاِبد‬
                                                           ‫اٌّيبٌجبد اٌّبٌ١خ ٍّٝ اٌؾشوخ ٌقبٌر خٙخ خبسخ١خ.‬

                                                                                                ‫اٌزدّ١ذ‬
                              ‫ِِٕ اٌزقشف ثب٤ٚساق اٌّبٌ١خ ثأٞ ؽىً وبْ ثٕبء ٍّٝ ىٍت ِبٌه اٌٛسلخ اٌّبٌ١خ .‬


                                                                                                     ‫اٌزذاٚي‬
                                                                                       ‫رٕف١ز اِش ؽشاء اٚ ث١ِ.‬


                                                                                     ‫اٌزذاٚي ا٦ٌىزشٟٚٔ‬
   ‫َٔبَ ٌٍزذاٚي ٠زُ ِٓ خ٩ٌٗ ادخبي وبفخ اٚاِش اٌج١ِ ٚاٌؾشاء ّٓ ىش٠ك اخٙضح اٌىّج١ٛرش اٌّٛخٛدح فٟ ِىبرت‬
         ‫ؽشوبد اٌٛعبىخ ِٚٓ ثُ ٠زُ ِمبثٍخ اٌْشك ٚاٌيٍت ٌ٩ٚساق اٌّبٌ١خ ٚرسذ٠ذ اٌغْش ٚرٕف١زٖ اٌىزشٚٔ١ب.‬
                                                                                         ‫ِ١ٓ ا٨عزثّبس‬
‫اٌؾخـ ا٨ّزجبسٞ اٌزٞ ٠ّبسط ِزبثْخ اداسح اعزثّبساد اٌّْ٩ء ِٚشالجزٙب ٌٍزبوذ ِٓ ِيبثمزٙب ٌ٩عظ ٚا٨٘ذاف‬
              ‫ا٨عزثّبس٠خ ٌٍّْ١ً إٌّقٛؿ ٍّ١ٙب فٟ ارفبل١خ ا٨عزثّبس اٌّٛلْخ ث١ٓ اٌّْ١ً ِٚذ٠ش ا٨عزثّبس.‬

                                                                                          ‫ا٤ٚساق اٌّبٌ١خ‬
               ‫أٞ زمٛق ٍِى١خ أٚ د٨٨د اٚ ث١ٕبد ِزْبسف ٍّ١ٙب أٙب اٚساق ِبٌ١خ عٛاء وبٔذ ِسٍ١خ اٚ اخٕج١خ.‬

                                                                                                   ‫اٌززثزة‬
                                                       ‫ِم١بط ٌٍزغ١ش فٟ عْش اٌٛسلخ اٌّبٌ١خ خ٩ي فزشح ِسذدح.‬

                                                                                           ‫اٌزغٍ١ُ ِمبثً اٌذفِ‬
    ‫ىش٠مخ ِٓ ىشق اٌزغٛ٠خ ٠زُ ثّٛخجٙب رغٍ١ُ ا٤ٚساق اٌّبٌ١خ ِمبثً رغذ٠ذ أثّبٔٙب (ِجبدٌخ ا٤ٚساق اٌّبٌ١خ ثؾىً‬
                                                                   ‫ِزضآِ ثبٌٕمذ إٌبرح ّٓ ٍّّ١بد اٌزذاٚي .)‬

                                                                                                     ‫اٌزغٛ٠خ‬
   ‫اٌٍّْ١خ اٌزٟ ٠زُ ثّٛخجٙب ئرّبَ أٞ ّمذ رذاٚي ٌٕمً ٍِى١خ ا٤ٚساق اٌّبٌ١خ ِٓ اٌجبئِ ئٌٝ اٌّؾزشٞ ٚرغذ٠ذ أثّبٔٙب‬
                                                                                ‫ثؾىً ٔٙبئٟ ٚغ١ش ِؾشٚه .‬

                                                                                         ‫اٌزنٍ١ً‬
‫أٞ ث١بْ غ١ش فس١ر ٠زٍْك ثٍِّْٛخ خٛ٘ش٠خ اٚ أٞ ززف اٚ اخفبء ٌٍِّْٛخ خٛ٘ش٠خ اٚ أٞ ٍِِْٛخ اخشٜ ٨صِخ‬
                                                             ‫ٌزىْٛ اٌج١بٔبد اٌّمذِخ فس١سخ ٚدل١مخ.‬

                                                                                     ‫رفٛ٠ل اٌؾشاء/اٌج١ِ‬
‫اٌيٍت اٌزٞ ٠مذِٗ اٌّْ١ً ٌٍٛع١و ىبٌجب ِٕٗ ِٚفٛمب ا٠بٖ رٕف١ز ٍّّ١خ ؽشاء/ث١ِ ٚسلخ ِبٌ١خ ٚفمب ٌؾشٚه ِسذدح ِٓ‬
                                                                                             ‫لجً اٌّْ١ً .‬

                                                                                     ‫اٌزمش٠ش اٌغٕٛٞ‬
  ‫رمش٠ش ٠ٕؾش عٕٛ٠ب ِٓ لجً اٌؾشوبد اٌّغبّ٘خ اٌْبِخ ٚ٠نُ وٍّخ ٌشئ١ظ ِدٍظ ا٨داسح ٚرمش٠شا ٌّدٍظ ا٨داسح‬
                                                              ‫ٚاٌمٛائُ اٌّبٌ١خ ٚرمش٠ش ِذلك اٌسغبثبد .‬

                                                                            ‫خّْ١خ ِْزّذٞ اٌّٙٓ اٌّبٌ١خ‬
     ‫خّْ١خ رنُ ا٨ؽخبؿ اٌيج١ْ١١ٓ اٌز٠ٓ رُ رشخ١قُٙ ِٓ لجً اٌٙ١ئخ ٌّضاٌٚخ اّّبي اداسح ا٨عزثّبس ٚاِبٔخ‬
‫ا٨عزثّبس اٚ ا٨عزؾبساد اٌّبٌ١خ ٚاٌٛعبىخ اٌّبٌ١خ. ٚرٙذف ٘زٖ اٌدّْ١خ ثؾىً أعبعٟ ئٌٝ ريٛ٠ش أّّبي ِْزّذٞ‬
     ‫اٌّٙٓ اٌّبٌ١خ ٚسّب٠خ ِقبٌر أّنبئٙب إٌّٙ١خ ٚرْض٠ض اٌزفبًّ ث١ُٕٙ ٚٔؾش اٌّٟٛ اٌخبؿ ثّْب٠١ش اٌغٍٛن‬
                                                                                                ‫إٌّٟٙ.‬

                                                                                                ‫اٌخذاُ‬
         ‫أٞ ًّّ اٚ ِّبسعخ اٚ خيخ اٚ ٔٙح اٚ ٚع١ٍخ ٠مقذ ثٙب اٌزغش٠ش ثب٨خش٠ٓ اٚ لذ ٠إدٞ اٌٝ اٌزغش٠ش ثُٙ.‬


                                                                                         ‫رم١١ُ ا٨ئزّبْ‬
  ‫رم١١ُ ِسب٠ذ ِٚغزمً ٌٍمذسح ا٨ئزّبٔ١خ ٌىً ِٓ اٌؾشوبد ٚاٌسىِٛبد ٚلذسرٙب ٍّٝ رغذ٠ذ اٌزضاِبرٙب ِٓ اٌمشٚك‬
                                                                              ‫ٚاٌفٛائذ اٌّزشرجخ ٍّ١ٙب .‬

                                                                                 ‫اٌزّٛ٠ً ٍّٝ اٌٙبِؼ‬
                    ‫ل١بَ اٌٛع١و اٌّبٌٟ اٌّشخـ ثزّٛ٠ً خضء ِٓ ل١ّخ ا٤ٚساق اٌّبٌ١خ اٌّؾزشاح ٌقبٌر ّّ١ٍٗ .‬

                                                                                          ‫اٌسبفٌ ا٤ِ١ٓ‬
                                        ‫اٌؾخـ ا٨ّزجبسٞ اٌزٞ ٠ّبسط أّّبي اٌسفٌ ا٤ِ١ٓ ٌ٥ٚساق اٌّبٌ١خ.‬


                                                                                         ‫زدُ ّمٛد اٌزذاٚي‬
                                               ‫ّذد ّمٛد رذاٚي اٌج١ِ ٚاٌؾشاء إٌّفزح خ٩ي فزشح صِٕ١خ ِْ١ٕخ .‬


                                                                                        ‫زغبة اٌزدضئخ‬
    ‫زغبة ٠فزر فٟ ؽشوخ اٌزذاٚي ٚ٠زُ ِٓ خ٩ٌٗ ردضئخ ٍّّ١بد اٌج١ِ ٚاٌؾشاء ث١ٓ اٌسغبة اٌشئ١غٟ ٚاٌسغبثبد‬
                                                                                 ‫اٌفشّ١خ اٌّشرجيخ ثٗ .‬

                                                                                         ‫زغبة اٌزغٛ٠خ‬
           ‫زغبة ِقشفٟ ثبعُ ؽشوخ اٌزذاٚي ٌذٜ ثٕه اٌزغٛ٠خ ٠زُ ِٓ خ٩ٌٗ لجل ٚدفِ اثّبْ ا٨ٚساق اٌّبٌ١خ.‬
                                                                                         ‫س٠ِ اٌغُٙ‬
                        ‫ٚ٠غبٚٞ اٌزٛص٠ْبد اٌغٕٛ٠خ اٌزٟ زقً ٍّ١ٙب اٌغُٙ ِمغِٛب ٍّٝ عْش اغ٩لٗ اٌسبٌٟ.‬


                                                                      ‫ِنبّف اٌشثس١خ أٚ ِىشس ا٤سثبذ‬
                                                                                                ‫‪P/E‬‬
                                                                               ‫‪PRICE/EARINGS‬‬
                                                 ‫٠ْٕٟ عْش اٌغُٙ فٝ اٌغٛق ِمغِٛب ٍّٝ سثر اٌغُٙ اٌٛازذ‬

                                                                                ‫أؽشذ ٌه ثيش٠مخ ِجغيخ‬

                                                                       ‫عُٙ عْشٖ فٝ اٌغٛق 01 خٕ١ٙبد‬
                                                                       ‫ٔق١جٗ فٝ أسثبذ اٌؾشوخ 00 لشػ‬



                                                                            ‫الغُ 01 خٕ١ٗ ٍّٝ 0.0 خٕ١ٗ‬
                                                                                            ‫٠ىْٛ إٌبرح‬

                                                                                                 ‫6.61‬

                                                            ‫٘زا اٌشلُ ٠ّثً ِب ٔيٍك ٍّ١ٗ ِنبّف اٌشثس١خ‬

                 ‫ئلغُ 001 دائّب ٍّٝ أٜ ِنبّف سثس١خ ٤ٜ عُٙ ع١ْي١ه ٔغجخ سثسه ِٓ ٚساء ٘زا اٌغُٙ.‬

                                           ‫٠ْٕٟ ٌٛ لشأد أْ عُٙ ِْ١ٓ ِنبّف سثس١زٗ =0.01 فٙزا ِْٕبٖ‬
                                                                       ‫%6 = 6.61 / 001ٔغجخ سثر‬


                 ‫ب‬
                 ‫ٍّٝ فىشح وً أعُٙ ليبُ اٌجٕٛن ِٓ اٌّفشٚك أْ ٠ىْٛ ِنبّف سثس١زٙب رغبٚٞ 01 رمش٠ج ً‬




                                                                     ‫رم١١ُ اٌغُٙ ّٓ ىش٠ك ِىشس ا٨سثبذ‬

                                                                                    ‫ٌّؼٍِٛخ اٌغٛ٘ش٠خ‬
‫أٞ ٚالؼخ اٚ ِؼٍِٛخ لذ رإصش فٟ لشاس اٌشخض ٌششاء اٌٛسلخ اٌّبٌ١خ اٚ االؽزفبف ثٙب اٚ ث١ؼٙب اٚ اٌزظشف ثٙب.‬

                                                                                      ‫اٌّؼٍِٛخ اٌذاخٍ١خ‬
‫اٌّؼٍِٛبد غ١ش اٌّؼٍٓ ػٕٙب اٌّزؼٍمخ ثّظذس اٚ اوضش، ٚاٌزٟ لذ رإصش ػٍٝ عؼش أٞ ٚسلخ ِبٌ١خ فٟ ؽبي االػالْ‬
             ‫ػٕٙب، ٚال ٠شًّ رٌه االعزٕزبعبد اٌّجٕ١خ ػٍٝ اٌذساعبد ٚاٌجؾٛس ٚاٌزؾبٌ١ً االلزظبد٠خ اٌّبٌ١خ.‬

                                         ‫إٌّظّخ اٌذٌٚ١خ ٌٙ١ئبد اٌشلبثخ ػٍٝ أعٛاق ساط اٌّبي‪Iosco‬‬
                ‫ِٕظّخ دٌٚ١خ رٙذف ئٌٝ رٕظ١ُ أعٛاق سأط اٌّبي ػجش ٚػغ أعظ ٚرشش٠ؼبد ٌٙزٖ األعٛاق.‬

                                                                                   ‫اٌّ١ضاْ اٌزغبسٞ‬
                                        ‫اٌظبدساد اٌىٍ١خ ِـشٚؽب ِٕٙب اٌّغزٛسداد فٟ ِ١ضاْ اٌّذفٛػبد.‬

                                                                                 ‫اٌّ١ضأ١خ اٌؼِّٛ١خ‬
    ‫لبئّخ رّضً اٌخالطخ اٌّبٌ١خ الطٛي اٌششوخ ٚاٌزضاِبرٙب ثبالػبفخ اٌٝ ؽمٛق اٌّغبّ٘١ٓ وّب ٟ٘ فٟ ٌؾظخ‬
                                                                                           ‫صِٕ١خ ِؼ١ٕخ.‬

                                                                                ‫ٔغت رؾشن األعؼبس‬
   ‫ٔغجخ االسرفبع ٚاالٔخفبع اٌّغّٛػ ثٙب ػٍٝ عؼش اٌٛسلخ اٌّبٌ١خ فٟ عٍغخ اٌزذاٚي ِمبسٔخ ِغ اغالق اٌ١َٛ‬
                                                                                            ‫اٌغبثك.‬

                                                                                           ‫ٔغجخ اٌزذاٚي‬
‫رم١ظ ٘زٖ إٌغجخ ػاللخ االطٛي اٌّزذاٌٚخ ثبالٌزضاِبد اٌّزذاٌٚخ ؽ١ش رج١ٓ ػذد ِشاد رغـ١خ االطٛي اٌّزذاٌٚخ‬
                                                                                   ‫ٌالٌزضاِبد اٌّزذاٌٚخ.‬

                                                                                       ‫ٔششح اإلطذاس‬
 ‫ٔششح رٛػؼ رفبط١ً ِزؼٍمخ ثبالطذاس، ؽ١ش رؾزٛٞ ٍِخظب ٠شًّ ِؼٍِٛبد ػٓ ساط ِبي اٌششوخ ٚػٍّ١برٙب‬
     ‫ٚادائٙب اٌغبثك ٚاداسرٙب ٚخــٙب اٌّغزمجٍ١خ ِٚؼٍِٛبد ػٓ االطذاس اٌؾبٌٟ ٚششٚؿٗ ٚاداسرٗ ٚاالٚػبع‬
 ‫اٌؼش٠ج١خ ٌٍششوخ ٌٚالطذاس اٌغذ٠ذ ٍِٚخض ػٓ اٌّغزٕذاد اٌمبٔٛٔ١خ ٚػٓ اٌؾبفق االِ١ٓ ٌالعُٙ اٚ اٌغٕذاد‬
                                                     ‫ٚوزٌه ػٓ اٌّغزشبس٠ٓ اٌمبٔٛٔ١١ٓ ِٚشاعؼٟ اٌؾغبثب‬
                                                          ‫ٔظ١ت اٌغُٙ اٌؼبدٞ ِٓ األسثبػ اٌّزؾممخ‪Eps‬‬
      ‫ٔغجخ رج١ٓ ِمذاس اٌشثؼ ٌىً عُٙ ؽ١ش رؾغت ثمغّخ طبفٟ اٌشثؼ ثؼذ اٌؼش٠جخ ػٍٝ ػذد األعُٙ اٌؼبد٠خ.‬

                                                                                        ‫اٌٙبِش األٌٚٝ‬
                        ‫اٌّجٍغ اٌزٞ ٠ذفؼٗ اٌؼّ١ً وٕغجخ ِٓ اٌم١ّخ اٌغٛل١خ ٌالٚساق اٌّبٌ١خ إٌّٛٞ ششاؤ٘ب.‬


                                                                                        ‫٘بِش اٌظ١بٔخ‬
                                  ‫ِغبّ٘خ اٌؼّ١ً فٟ ل١ّخ االٚساق اٌّبٌ١خ اٌغٛل١خ فٟ أٞ ٚلذ ثؼذ اٌششاء.‬

                                                                                   ‫٘١ئخ األٚساق اٌّبٌ١خ‬
  ‫اٌٙ١ئخ اٌشلبث١خ إٌّظّخ ٌغٛق ساط اٌّبي ، ٟٚ٘ ٘١ئخ سعّ١خ ٌٙب شخظ١خ اػزجبس٠خ ٚرزّزغ ثبعزمالي ِبٌٟ‬
‫ٚاداسٞ، ٚرشرجؾ اٌٙ١ئخ ِجبششح ثشئ١ظ اٌٛصساء. رٙذف اٌٙ١ئخ ئٌٝ رٛف١ش إٌّبؿ اٌّالئُ ٌزؾم١ك عالِخ اٌزؼبًِ‬
 ‫فٟ األٚساق اٌّبٌ١خ ٚرٕظ١ُ ٚرـٛ٠ش ِٚشالجخ عٛق األٚساق اٌّبٌ١خ ٚعٛق ساط اٌّبي ٚؽّب٠خ ؽٍّخ االٚساق‬
                                                       ‫اٌّبٌ١خ ٚاٌّغزضّش٠ٓ ٚاٌغّٙٛس ِٓ اٌغش ٚاٌخذاع.‬


                                                                                   ‫اٌٛع١ؾ ٌؾغبثٗ‬
                       ‫اٌشخض اٌزٞ ٠ّبسط ششاء األٚساق اٌّبٌ١خ ٚث١ؼٙب ٌؾغبثٗ اٌخبص ِٓ خالي اٌغٛق.‬

                                                                                       ‫اٌٛع١ؾ اٌّبٌٟ‬
                                         ‫اٌشخض اٌزٞ ٠ّبسط ششاء األٚساق اٌّبٌ١خ ٚث١ؼٙب ٌؾغبة اٌغ١ش.‬

                                                                                             ‫اٌ١َٛ‬
  ‫ِذح االسثغ ٚاٌؼشش٠ٓ عبػخ ِٓ ا٠بَ اٌؼًّ اٌشعّٟ االعجٛػٟ ٌٍّشوض ٚ٠غزضٕٝ ِٓ رٌه ا٠بَ اٌؼـً اٌشعّ١خ.‬
                                                                         ‫__________________‬

                                                                                             ‫اٌغٕذ‬
                   ‫ٚسلخ ِبٌ١خ ائزّبٔ١خ رظذس ِٓ لجً اٌششوبد ٚاٌؾىِٛبد ثٙذف االلزشاع ِٓ اٌّغزضّش٠ٓ.‬

                                                                                        ‫عٕذاد‪Brady‬‬
‫اٌغٕذاد اٌّظذسح ِٓ لجً اٌذٚي اٌّزمذِخ ثٙذف اػبدح عذٌٚخ د٠ْٛ اٌذٚي إٌبِ١خ. رُ رغّ١خ ٘زٖ اٌغٕذاد ر١ّٕب‬
                                   ‫ثبعُ ِمزشػ اٌفىشح‪ٚ ، Nicholas Brady‬ص٠ش اٌخضٔخ االِش٠ى١خ اٌغبثك.‬


                                                                                      ‫اٌغٕذاد اٌؾىِٛ١خ‬
 ‫عٕذاد اٌزّٕ١خ ؿٛ٠ٍخ االعً اٌظبدسح ػٓ اٌخض٠ٕخ ثبالػبفخ اٌٝ اٌغٕذاد اٌّىفٌٛخ ِٓ لجً اٌؾىِٛخ اٌظبدسح‬
                 ‫ػٓ ثؼغ اٌّإعغبد اٌؾىِٛ١خ ثّٛاصٔبد ِغزمٍخ ٚاٌزٟ رُ رؾٛ٠ٍٙب اٌٝ عٕذاد ؽىِٛ١خ.‬


                                                                           ‫اٌغٕذاد اٌمبثٍخ ٌالعزذػبء‬
                                             ‫اٌغٕذاد اٌزٟ ٠ؾك ٌّظذس٘ب اؿفبؤ٘ب لجً ِٛػذ اعزؾمبلٙب.‬

                                                                              ‫اٌغٕذاد اٌمبثٍخ ٌٍزؾٛ٠ً‬
                                              ‫اٌغٕذاد اٌزٟ ٠ؾك ٌؾبٍِٙب رؾٛ٠ٍٙب اٌٝ ٚسلخ ِبٌ١خ اخشٜ.‬


                                                                           ‫عٕذاد ٚارٚٔبد اٌخض٠ٕخ‬
                                 ‫اٌغٕذاد لظ١شح االعً ٚاٌغٕذاد اٌّزٛعـخ االعً اٌظبدسح ػٓ اٌخض٠ٕخ.‬


                                                                         ‫عٛق رذاٚي األٚساق اٌّبٌ١خ‬
     ‫أٞ عٛق ِٕظُ أٚ أٞ اعزخذاَ دٚسٞ أٚ ِغزّش ٌٛعبئً االرظبي ٠ز١ؼ رذاٚي االٚساق ٚاالطٛي اٌّبٌ١خ.‬


                                                                                    ‫اٌغٛق اٌضبٔٛٞ‬
                                       ‫اٌغٛق اٌزٞ ٠زُ ِٓ خالٌٗ ششاء ٚث١غ اٚساق ِبٌ١خ ِظذسح عبثمب.‬


                                                                                      ‫اٌغ١ـشح‬
              ‫اٌمذسح اٌّجبششح اٚ غ١ش اٌّجبششح ػٍٝ ِّبسعخ ربص١ش فؼبي ػٍٝ اػّبي شخض اخش ٚلشاسارٗ.‬


                                                                                           ‫اٌظفمبد‬
‫اٌزذاٚي اٌزٞ ٠زُ ث١ٓ ٚع١ـ١ٓ اٚ ِٓ خالي ٚع١ؾ ٚاؽذ -فٟ ؽبٌخ اٌزٕف١ز اٌّمبثً- ٌششاء ٚث١غ ا٠خ ٚسلخ ِبٌ١خ‬
                      ‫دفؼخ ٚاؽذح، ثؾ١ش ال رمً اٌم١ّخ ػٓ اٌؾذ االدٔٝ اٌزٞ ٠ؾذدٖ ِغٍظ ئداسح اٌجٛسطخ .‬


                                                                                         ‫ػمذ اٌزؾٛ٠ً‬
                            ‫إٌّٛرط اٌّؼزّذ ِٓ اٌّشوض ٌزؾٛ٠ً االٚساق اٌّبٌ١خ ِٓ اٌّؾ١ً اٌٝ اٌّؾبي ٌٗ.‬


                                                                                         ‫ػمذ اٌزذاٚي‬
                                                     ‫اٌؼمذ اٌزٞ ٠زُ ثّٛعجٗ ششاء أٚساق ِبٌ١خ أٚ ث١ؼٙب.‬

                                                                                     ‫اٌؼمذ اٌّشرغغ‬
                                       ‫ػمذ اٌزؾٛ٠ً اٌّؼبد ِٓ ِظذس اٌٛسلخ اٌّبٌ١خ ٌؼذَ اوزّبي ششٚؿٗ‬
                                                      ‫ٔظ١ت اٌغُٙ اٌؼبدٞ ِٓ األسثبػ اٌّزؾممخ‪EPS‬‬
   ‫ٔغجخ رج١ٓ ِمذاس اٌشثؼ ٌىً عُٙ ؽ١ش رؾغت ثمغّخ طبفٟ اٌشثؼ ثؼذ اٌؼش٠جخ ػٍٝ ػذد األعُٙ اٌؼبد٠خ.‬

                                                                                       ‫اٌٙبِش األٌٚٝ‬

                      ‫اٌّجٍغ اٌزٞ ٠ذفؼٗ اٌؼّ١ً وٕغجخ ِٓ اٌم١ّخ اٌغٛل١خ ٌالٚساق اٌّبٌ١خ إٌّٛٞ ششاؤ٘ب.‬

                                                                                     ‫٘بِش اٌظ١بٔخ‬
                               ‫ِغبّ٘خ اٌؼّ١ً فٟ ل١ّخ االٚساق اٌّبٌ١خ اٌغٛل١خ فٟ أٞ ٚلذ ثؼذ اٌششاء.‬
                                                                                      ‫اٌم١ّخ اٌذفزش٠خ:‬
   ‫ٟ٘ ل١ّخ اٌغُٙ اٌٛاؽذ ِٓ ئعّبٌٟ ؽمٛق اٌّغبّ٘١ٓ اٌزٟ رظٙش فٟ اٌّ١ضأ١خ اٌؼبِخ ٌٍششوخ، ٚرؼٕٟ ل١ّخ‬
     ‫رظف١خ األطٛي اٌّزجم١خ ٌٍششوخ ثؼذ عذاد اٌّـٍٛثبد ػٍ١ٙب. ٚؽ١ش رزٛلغ اٌششوبد ػبدح أْ رّٕٛ ٚرغٕٟ‬
 ‫اٌّض٠ذ ِٓ األسثبػ فٟ اٌّغزمجً، فاْ ِؼظُ اٌششوبد رىْٛ ل١ّزٙب فٟ اٌغٛق أوجش ثىض١ش ِٓ ل١ّزٙب اٌذفزش٠خ،‬
     ‫ٌزٌه فاْ اٌم١ّخ اٌذفزش٠خ ِّٙخ ٌٍّغزضّش٠ٓ اٌّٙزّ١ٓ ثم١ّخ اٌششوخ أوضش ِٓ اٌّغزضّش٠ٓ اٌّٙزّ١ٓ ثّٕٛ‬
                                                                                             ‫اٌششوخ.‬
                                                                 ‫ٚ٠زـُ ؽغبثٙب ؽغت اٌّؼبدٌخ اٌزبٌ١خ :‬
                                               ‫اٌم١ّخ اٌذفزش٠خ = ئعّبٌٟ ؽمٛق اٌّغبّ٘١ٓ ÷ ػذد األعُٙ‬

                                                                                             ‫اٌشّؼذاْ‬
       ‫:٠ؾزٛٞ اٌشعُ اٌج١بٟٔ "اٌشّؼذأٟ" ػٍٝ عٍغخ ِٓ اٌّغزـ١الد ثخـٛؽ رظٙش األػٍٝ ٚاألدٔٝ. رؼجش‬
 ‫اٌّغزـ١الد ػٓ ل١ُ االفززبػ ٚاإلغالق. فارا وبٔذ ل١ّخ االفززبػ أػٍٝ ِٓ ل١ّخ اإلغالق فاْ اٌّغزـ١ً ع١ظٙش‬
                       ‫ب‬
  ‫ٍِٛٔبً، أِب ئرا وبٔذ ل١ّخ اإلغالق أػٍٝ ِٓ ل١ّخ االفززبػ فاْ اٌّغزـ١ً ع١ظٙش فبسغً. أِب اٌخـٛؽ اٌؼّٛد٠خ‬
                                                                           ‫فزش١ش ئٌٝ أػٍٝ ٚأدٔٝ ل١ّخ.‬

                                                                                   ‫ِؼبًِ االسرجبؽ:‬
    ‫٠م١ظ ِؼبًِ االسرجبؽ ِذٜ لٛح اٌؼاللخ ث١ٓ عؼش اٌغُٙ أٚ اٌظٕذٚق االعزضّبسٞ ٚاٌّإشش اإلسشبدٞ خالي‬
                        ‫األعبث١غ اٌـ 22 اٌّبػ١خ (عٕخ ٚاؽذح). ٚ٠ؾغت ِؼبًِ االسرجبؽ ػٍٝ إٌؾٛ اٌزبٌٟ:‬
                                          ‫= ‪x‬عؼش اٌغُٙ أٚ اٌظٕذٚق االعزضّبسٞ ػٍٝ أعبط أعجٛػٟ‬
                                                       ‫= ‪y‬ل١ّخ اٌّإشش اإلسشبدٞ ػٍٝ أعبط أعجٛػٟ‬
                                                                                ‫= ‪n‬ػذد األعبث١غ.‬
                               ‫ب‬
                              ‫ِالؽظخ: ال ٠زُ ؽغبة اٌّؼبًِ فٟ ؽبي ػذَ رٛفش اٌج١بٔبد ٢خش 22 أعجٛػً.‬
‫العزٙالن:ِخظض عٕٛٞ ٌزىٍفخ األطٛي خالي فزشح صِٕ١خ ِؾذدح، ٚرٌه ِٓ أعً أ٘ذاف ِؾبعج١خ‬
                                                                                  ‫أٚ ػش٠ج١خ.‬
   ‫األسثبػ اٌّٛصػخ:األسثبػ اٌزٟ ٠زُ رٛص٠ؼٙب ػٍٝ اٌّغبّ٘١ٓ ثمشاس ِٓ اٌؾّؼ١ٗ اٌؼِّٛ١ٗ . ٟٚ٘‬
                                                      ‫ؽظخ اٌغُٙ اٌٛاؽذ ِٓ األسثبػ اٌّٛصػخ.‬
   ‫اٌشثؼ اٌّٛصع = اٌشثؼ اٌّٛصع = ((ئعّبٌٟ األسثبػ اٌّٛصػخ × ٔغجخ اٌّغبّ٘١ٓ - ) اٌؼشائت‬
                                     ‫اٌّخظِٛٗ) ÷ (ػذد األعُٙ اٌّذفٛػخ × ٔغجخ اٌّغبّ٘١ٓ.)‬
                                                                              ‫اٌغؼش اٌغٛلٟ‬
         ‫ً‬
‫٘ٛ ٔغجخ اٌؼبئذ إٌبرظ ػٓ األسثبػ اٌّٛصػخ اٌزٟ رذفؼٙب اٌششوخ ٌّالن أعّٙٙب. ٚػِّٛب فاْ ٔغجخ‬
                                           ‫ا‬
    ‫اٌؼبئذ ٌٍششوبد اٌزٟ أٔشأد ِٕز صِٓ ؿٛ٠ً ٠ىْٛ وج١شً، ث١ّٕب اٌششوبد اٌشبثخ ٚاٌّزٕبِ١خ فاْ‬
       ‫ا‬
 ‫ٔغجخ اٌؼبئذ ٌٙب ٠ىْٛ ألً، فٟ ؽ١ٓ أ ِؼظُ اٌششوبد اٌؾذ٠ضخ فاْ ٔغجخ ػبئذ٘ب رىْٛ طفشً ثغجت‬
                      ‫أْ ال رٛصع أ٠خ أسثبػ ػٍٝ ِغبّ٘١ٙب، ٚ٠ُ ؽغبة إٌغجخ ثبٌّؼبدٌخ اٌزبٌ١خ:‬
                       ‫إٌغجخ = (اٌشثؼ اٌّٛصع ٌٍغُٙ اٌٛاؽذ ÷ اٌغؼش اٌغٛلٟ ٌٍغُٙ) × 001‬
     ‫اٌؼبئذ ػٍٝ اٌغُٙ:٠م١ظ ٘زا اٌّإشش ؽظخ اٌغُٙ اٌؼبدٞ اٌٛاؽذ ِٓ األسثبػ ٚ٠زُ ؽغبثٗ ػٓ‬
                 ‫ؿش٠ك لغّخ طبفٟ اٌذخً ٢خش 21 شٙش (4 أسثبع) ػٍٝ ػذد األعُٙ اٌّذفٛػخ.‬
                                     ‫اٌؼبئذ ػٍٝ اٌغُٙ = (طبفٟ اٌذخً ÷ ػذد األعُٙ اٌّذفٛػخ)‬

                                                                                           ‫اٌّشاعغ‬
                            ‫1. شجىخ اٌزّٛ٠ً األطغش فٟ اٌجٍذاْ اٌؼشث١خ (عٕبثً) ِٚإعغخ (سٚوذ٠ً)‬
                                               ‫2. اٌّؾبعت ٚاٌّشاعغ / ػٍٟ ػجذٖ ػٍٟ اٌٙ١زّٟ‬

				
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