محاسبة شركات الأموال

 ‫א‬‫א‬‫א‬
ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<í‰‰ö¹]
‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬
٢٤٢
 ‫א‬

 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 
 W،،‫א‬‫א‬،‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬ ‫א‬  ،‫א‬   ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
W‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬
 K ‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬        ،‫א‬ ‫א‬‫א‬  
‫א‬  ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬   ‫א‬    ،  
 ‫א‬،‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
     ‫א‬  ‫א‬   ،‫א‬   
 K‫א‬‫א‬،‫א‬‫א‬

 ?  ?  ? ‫א‬‫א‬   ? ‫א‬ ‫א‬  
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬،‫א‬‫א‬‫א‬‫א‬ 
 K‫א‬‫א‬‫א‬‫א‬‫א‬

   W    ‫א‬ ‫א‬ ‫א‬    ‫א‬
 K‫א‬

 ‫א‬‫א‬‫א‬‫א‬






 

 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 
‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬
 W‫א‬‫א‬
 WE‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬W‫א‬‫• א‬
 K‫א‬‫א‬W‫א‬‫• א‬
K‫א‬‫א‬‫א‬W‫א‬‫• א‬
K‫א‬‫א‬‫א‬‫ א‬W‫א‬‫א‬‫• א‬
 K‫א‬‫א‬‫א‬W‫א‬‫• א‬
 W‫א‬‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬‫א‬W‫א‬‫• א‬
 K‫א‬‫א‬‫א‬W‫א‬‫• א‬
 W‫א‬‫א‬‫א‬W‫א‬‫א‬
K‫א‬‫א‬‫א‬W‫א‬‫• א‬
K‫א‬‫א‬‫א‬W‫א‬‫• א‬
 K‫א‬‫א‬W‫א‬‫• א‬
 K‫א‬‫א‬W‫א‬‫א‬‫א‬
.‫א‬‫א‬ W‫א‬‫א‬
 ‫א‬‫א‬‫א‬
ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<í‰‰ö¹]
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬
١
E‫א‬‫א‬F
 E‫א‬‫א‬F
 ‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬
E‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬
 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 
 ‫א‬‫א‬W‫א‬‫א‬

 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬

 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫• א‬
K

 K٪٩٥‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬

 ١W‫א‬‫א‬

 W‫א‬‫א‬
K‫א‬ •
K •
K‫א‬ •
K •


 W‫א‬‫א‬
 K٢‫א‬
 
 
-١-
 ‫א‬‫א‬
E‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬
 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 
‫א‬‫א‬١‫א‬‫א‬

‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬
 K‫א‬W‫א‬‫א‬
 K‫א‬‫א‬W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬
K‫א‬‫• א‬
K‫א‬ •
K‫א‬‫א‬‫א‬‫• א‬
K‫א‬‫• א‬

 W‫א‬‫( א‬١
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬E٤٨F‫א‬
،‫א‬‫א‬‫א‬‫א‬J ‫א‬
‫א‬‫א‬E٤٩F‫א‬K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
‫ ﻧﻈﺎم اﻟﺸﺮآﺎت اﻟﺴﻌﻮدي اﻟﺼﺎدر ﻣﻦ وزارة اﻟﺘﺠﺎرة وﻓﻘًﺎ ﻵﺧﺮ اﻟﺘﻌﺪﻳﻼت اﻟﺘﻲ أدﺧﻠﺖ ﻋﻠﻴﻪ‬١
-٢-
 ‫א‬‫א‬
E‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬
 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 

 W‫א‬
‫א‬‫א‬‫א‬‫א‬
(٢
‫א‬‫א‬E١٤٩F‫א‬
‫א‬
K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬E١٥٠F‫א‬
‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬
 K ‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬

(٣
‫א‬‫א‬E١٥٧F‫א‬
‫א‬K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬E١٥٨F‫א‬K‫א‬‫א‬‫א‬
‫א‬‫א‬
 K‫א‬

 W‫א‬‫א‬
‫א‬‫א‬‫א‬E١٨٩F‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ J ١
‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٢
K‫א‬
-٣-
(٤
 ‫א‬‫א‬
E‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬
 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬

 K‫א‬‫א‬‫א‬‫א‬‫א‬
 

 
















-٤-
 ‫א‬‫א‬
E‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬
 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 

 ‫א‬‫א‬W‫א‬‫א‬

 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬

 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬
K‫א‬ •
K‫א‬‫א‬‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •

 K٪٩٥‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬

 K١W‫א‬‫א‬

 W‫א‬‫א‬
K‫א‬ •
K •
K‫א‬ •
K •


 W‫א‬‫א‬
 K٢‫א‬


-٥-
 ‫א‬‫א‬
E‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬
 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 
‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W٢‫א‬‫א‬K‫א‬‫א‬
 K‫א‬‫א‬ K١
 K‫א‬‫ א‬K٢
 K‫א‬‫א‬‫ א‬K٣
 K‫א‬‫א‬‫ א‬K٤

 W‫א‬‫א‬ J ١
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬E٤٩F‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬
 K‫א‬

 W‫א‬‫ א‬J ٢
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬
 K‫א‬



‫ م‬١٩٩٦ ‫ ﻣﺤﻤﺪ اﻟﺠﺒﺮ‬.‫ د‬،‫ اﻟﻘﺄﻧﻮن اﻟﺘﺠﺎري اﻟﺴﻌﻮدي‬٢
-٦-
 ‫א‬‫א‬
E‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬
 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 
 W‫א‬‫א‬‫ א‬J ٣
‫א‬‫א‬‫א‬‫א‬‫א‬E٥٠F‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫ א‬J ٤
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬















-٧-
 ‫א‬‫א‬
E‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬
 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 
 ‫א‬‫א‬W‫א‬‫א‬

 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬

 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬
K‫א‬‫א‬ •
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •

 K٪٩٥‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬

 ١W‫א‬‫א‬

 W‫א‬‫א‬
K‫א‬ •
K •
K‫א‬ •
K •


 W‫א‬‫א‬
 ٢‫א‬
 
-٨-

 ‫א‬‫א‬
E‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬
 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 
‫א‬‫א‬‫א‬E٥٣F‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬
‫א‬E٤٨F‫א‬‫א‬K
 K‫א‬‫א‬‫א‬
 W٣‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫ א‬-١
 K‫א‬‫א‬‫א‬ -٢
 K‫א‬‫ א‬-٣

 W‫א‬‫א‬‫( א‬١
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬E٥٢F‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬
‫א‬‫א‬K‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬ (٢
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬E٥٤F‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
 W‫א‬E٥٥F
.‫ م‬١٩٩٦ ‫ ﻣﺤﻤﺪ اﻟﺠﺒﺮ‬.‫ د‬،‫ اﻟﻘﺄﻧﻮن اﻟﺘﺠﺎري اﻟﺴﻌﻮدي‬٣
-٩-
 ‫א‬‫א‬
E‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬
 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 
 K‫א‬ K١
 ‫א‬‫א‬‫ א‬K٢
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٣
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫ א‬K٤
 K‫א‬‫א‬‫א‬‫ א‬K٥
 K‫א‬ K٦
 K‫א‬ K٧
 K‫א‬ K٨
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٩
 K
 K‫א‬‫א‬‫א‬‫א‬ K١٠
‫א‬‫א‬E٥٦F‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ 
‫א‬‫א‬K‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬E٥٨،٤٩F‫א‬
 ‫א‬‫א‬‫א‬
- ١٠ -
 ‫א‬‫א‬
E‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬
 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 

 W‫א‬‫( א‬٣
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
KE٦١F‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
 K‫א‬‫א‬‫א‬‫• א‬
 K‫א‬‫א‬‫א‬‫• א‬
 K‫א‬‫א‬‫א‬ •
 K‫א‬‫א‬‫א‬ •
 K‫א‬‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬E٦٤F‫א‬
- ١١ -
 ‫א‬‫א‬
E‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬
 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 
 ‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬

 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬

 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬‫א‬‫א‬ •

 K٪٩٥‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬

 K١W‫א‬‫א‬

 W‫א‬‫א‬
K‫א‬ •
K •
K‫א‬ •
K •


 W‫א‬‫א‬
 K٢‫א‬



- ١٢ -
 ‫א‬‫א‬
E‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬
 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫( א‬١
 K‫א‬ (٢
 K‫א‬‫( א‬٣

Stock W‫א‬W
 
‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬KE٩٨F
K‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 K‫א‬‫א‬‫• א‬
 K‫א‬‫א‬‫א‬‫• א‬
 K‫א‬‫א‬‫א‬‫• א‬
 K‫א‬‫א‬‫א‬ •

W‫א‬‫א‬‫ א‬K
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 KE١٠٢F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬





- ١٣ -
 ‫א‬‫א‬
E‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬
 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 
 W‫א‬‫א‬‫א‬‫ א‬K
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬E١٠٠F
‫א‬‫א‬
 K‫א‬

Common Stock & Preferred StockW‫א‬‫א‬‫א‬‫ א‬K
K ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬W‫א‬ K١
 K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫ א‬K٢
K‫א‬‫א‬‫א‬
‫א‬‫א‬W‫א‬‫א‬ K٣
K‫א‬‫א‬
K‫א‬‫א‬‫א‬ K٤

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
KE١٠٣F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬‫ א‬K١
 K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬W‫א‬‫א‬‫ א‬K٢
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K
- ١٤ -
 ‫א‬‫א‬
E‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬
 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 
‫א‬W‫א‬‫א‬‫ א‬K٣
K
‫א‬‫א‬‫א‬W‫א‬‫א‬‫ א‬K٤
K‫א‬‫א‬

 W‫א‬‫א‬‫א‬‫א‬ K
‫א‬‫א‬‫א‬‫א‬E١٠٤F‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬

 W‫א‬W 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
E١١٢F‫א‬K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬E١١٥F‫א‬
 K
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 W‫א‬‫א‬W 
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K
 ‫א‬‫א‬‫א‬‫א‬‫א‬
- ١٥ -
 ‫א‬‫א‬
E‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬
 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 
‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬
 K
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
 K‫א‬‫א‬‫א‬
 












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- ١٦ -
 ‫א‬‫א‬
E‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬
 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 
 ‫א‬‫א‬‫א‬W‫א‬‫א‬

 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬

 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •

 ٪٩٥‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬

 ١W‫א‬‫א‬

 W‫א‬‫א‬
K‫א‬ •
K •
K‫א‬ •
K •
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 W‫א‬‫א‬
 ٢‫א‬
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

- ١٧ -
 ‫א‬‫א‬
E‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬
 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 
 W‫א‬‫א‬‫א‬
 K‫א‬‫ א‬K١
 K‫א‬‫א‬ K٢
 K‫א‬‫א‬‫א‬ K٣
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 W‫א‬‫א‬W
 
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫• א‬
 ‫א‬‫א‬‫• א‬
K‫א‬‫א‬‫• א‬

 W‫א‬‫ א‬E١
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
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 W‫א‬‫א‬‫ א‬E٢
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬K‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
 K‫א‬E٩١F‫א‬‫א‬‫א‬





- ١٨ -
 ‫א‬‫א‬
E‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬
 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 
 W‫א‬‫א‬‫ א‬E٣
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬W 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬
‫א‬‫א‬E٦٦،٦٧F‫א‬
 K‫א‬‫א‬‫א‬

 W‫א‬‫א‬W 
‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬
E١٣٠،١٣١،١٣٢F‫א‬‫א‬‫א‬
 K‫א‬
 


 


- ١٩ -
 ‫א‬‫א‬
E‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬
 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 

 ‫א‬‫א‬
 W‫א‬‫א‬
W‫א‬‫א‬ECF‫א‬‫א‬E√F
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬E  F .١
 K‫א‬ ‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬E F .٢
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬E F .٣
 K ‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬E F .٤
 K‫א‬‫א‬‫א‬‫א‬E F .٥
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬E F .٦
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬E F .٧
 K‫א‬‫א‬‫א‬‫א‬‫א‬E F .٨
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬E F .٩
 K‫א‬‫א‬‫א‬
.‫א‬‫א‬‫א‬‫א‬E
F

- ٢٠ -
.١٠

 ‫א‬‫א‬‫א‬
ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<í‰‰ö¹]
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬
 ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
٢
-١-
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 
 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 



 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬

 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬‫א‬‫א‬ •

 K٪٩٠‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬

 K١٨W‫א‬‫א‬

 W‫א‬‫א‬
K‫א‬ •
K •
K‫א‬ •
K •


 W‫א‬‫א‬
 ٢‫א‬

- ٢١ -
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 
 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 



‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬E٩٨F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬
‫א‬‫א‬
 KNo Par Value Common Stock
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬٪٥٠‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬ •
K‫א‬ •
K‫א‬ •
K‫א‬‫א‬‫• א‬
K‫א‬‫א‬‫א‬ •

 W‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬ ‫א‬‫א‬‫א‬
‫א‬‫א‬?‫?א‬‫א‬‫א‬E‫א‬‫א‬C‫א‬F
- ٢٢ -
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 
 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 



‫א‬L‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬L‫א‬‫א‬
 K
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬١٠٠‫א‬‫א‬١٠٠٠٠‫א‬
 K‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬‫א‬
 ‫א‬

 ‫א‬L
 ‫א‬
 

١٠٠٠٠٠٠
 ‫א‬‫א‬‫א‬L ١٠٠٠٠٠٠
 ?١٠٠‫א‬١٠٠٠٠‫א‬?


 W‫א‬‫א‬‫א‬
‫א‬‫א‬E٩٨F‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 K‫א‬١٢٠‫א‬١٠٠‫א‬٥٠٠٠
- ٢٣ -
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 
 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 




‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 E‫א‬‫א‬١٢٠C٥٠٠٠F٦٠٠٠٠٠‫א‬‫א‬‫א‬
 E‫א‬‫א‬١٠٠C٥٠٠٠F٥٠٠٠٠٠‫א‬‫א‬‫א‬‫א‬
 E‫א‬‫א‬٢٠C٥٠٠٠F١٠٠٠٠٠‫א‬‫א‬

 W‫א‬‫א‬
 ‫א‬
 ‫א‬
 ‫א‬L

 

 
 ٦٠٠٠٠٠

 ‫א‬‫א‬‫א‬L  ٥٠٠٠٠٠
 ‫א‬‫א‬L  ١٠٠٠٠٠


 W‫א‬‫א‬
 ‫ א‬ ‫א‬  
 ‫א‬‫א‬L

 ‫א‬‫א‬L ١٠٠٠٠٠

١٠٠٠٠٠


Stock subscriptionsW‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،
‫א‬Subscriptions‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
 K‫א‬E١٠٢F‫א‬
- ٢٤ -
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 
 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 



 W‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬WSubscriptions Receivable‫א‬‫א‬ J ١
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬L‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬

‫א‬‫א‬WCommon Stock Subscribed‫א‬‫א‬‫א‬ J ٢
‫א‬‫א‬E‫א‬‫א‬C‫א‬‫א‬F‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
K?‫?א‬‫א‬‫א‬

 W‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬١٠٠‫א‬٨٠٠٠‫א‬‫א‬١٤٢٣L١L١
‫א‬٪٥٠‫א‬K‫א‬١٢٠
 K‫א‬‫א‬٤L١٣L١‫א‬‫א‬
 
 W‫א‬‫א‬‫א‬
 E‫א‬‫א‬١٢٠C٨٠٠٠F٩٦٠٠٠٠‫א‬‫א‬‫א‬‫א‬‫א‬
 E‫א‬‫א‬١٠٠C٨٠٠٠F٨٠٠٠٠٠

‫א‬‫א‬‫א‬‫א‬
 E‫א‬‫א‬٢٠C٨٠٠٠F١٦٠٠٠٠


- ٢٥ -

‫א‬‫א‬
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 
 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 




 W‫א‬‫א‬‫א‬ 
 ‫ א‬ ‫א‬  
 ‫א‬‫א‬L
 


٩٦٠٠٠٠

 ‫א‬‫א‬‫א‬L ٨٠٠٠٠٠
 ‫א‬‫א‬L ١٦٠٠٠٠


 W‫א‬‫א‬٪٥٠
 ‫ א‬ ‫א‬  

E٦٠C٨٠٠٠F‫א‬L

 ‫א‬‫א‬L ٤٨٠٠٠٠

٤٨٠٠٠٠


 W‫א‬‫א‬‫א‬٣L١
 ‫ א‬ ‫א‬  
 E٣٠C٨٠٠٠F‫א‬L

 ‫א‬‫א‬L ٢٤٠٠٠٠

٢٤٠٠٠٠


- ٢٦ -
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 
 



 W‫א‬‫א‬‫א‬‫א‬٤L١
 ‫ א‬ ‫א‬  
 E٣٠C٨٠٠٠F‫א‬L

 ‫א‬‫א‬L ٢٤٠٠٠٠

٢٤٠٠٠٠


‫א‬‫א‬‫א‬‫א‬
 ‫א‬
 ‫א‬‫א‬L
 ‫ א‬ 
‫א‬
 ‫א‬
 ‫א‬
‫א‬

 ‫א‬L ٤٨٠٠٠٠
 ٣L١

 ‫א‬L ٢٤٠٠٠٠

 
 ‫ א‬ ‫ א‬ 
 ١L١
 ٤L١
 W‫א‬‫א‬‫א‬
 ١L١

  ٩٦٠٠٠٠

 ‫א‬L ٢٤٠٠٠٠
 ‫א‬
 ‫א‬
 ٠

‫א‬‫א‬L‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬
 ‫ א‬ ‫א‬  
 ‫א‬‫א‬‫א‬L

٨٠٠٠٠٠
 ?‫?א‬‫א‬‫א‬L ٨٠٠٠٠٠
 

 W‫א‬‫א‬‫א‬‫א‬L‫א‬‫א‬L
 ‫ א‬ ‫א‬  
 ‫א‬‫א‬L

 ‫א‬‫א‬L ١٦٠٠٠٠
 
- ٢٧ -
١٦٠٠٠٠

 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 
 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 



 W‫א‬
‫א‬‫א‬‫א‬‫א‬
١٠٠٠،‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K٥٠٠١٥٠٠‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
 K‫א‬

٪١٥٠‫א‬‫א‬‫א‬،‫א‬‫א‬
‫א‬١٢٠٠٠‫א‬،‫א‬‫א‬
 K٤٠٠٠‫א‬‫א‬

‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
 ‫ א‬ ‫א‬  


E٦٠C١٢٠٠٠F‫א‬L
 


E٦٠C٨٠٠٠F‫א‬‫א‬L
٤٨٠٠٠٠
 E٦٠C٤٠٠٠F‫א‬‫א‬L
٢٤٠٠٠٠

٧٢٠٠٠٠


 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫ א‬ ‫א‬  
 ‫א‬‫א‬L
 ‫א‬L


٢٤٠٠٠٠
٢٤٠٠٠٠


- ٢٨ -
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 
 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 



‫א‬٤L١٣L١‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬


 W‫א‬
‫א‬ ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬





 C‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬






١٠٠٠٠٠‫א‬‫א‬،
٦٠‫א‬‫א‬١٥٠٠٠٠‫א‬
 W
 
 ‫א‬‫א‬





 C‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬






 ١٠٠٠٠٠




 


 C٦٠Z
 ١٥٠٠٠٠




 ٤٠Z

 K‫א‬٢٠٤٠‫א‬‫א‬

- ٢٩ -
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 
 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 



 W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬E١١٠F‫א‬
‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬K‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬

٤٠٠‫א‬??‫א‬،‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬٪٤٠‫א‬،١٠٠‫א‬
 K‫א‬٪٦٠‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
 ‫ א‬ ‫א‬  

E١٠٠C٤٠٠F‫א‬‫א‬L
 ‫א‬‫א‬‫א‬L

٤٠٠٠٠
٤٠٠٠٠
 

 WW‫א‬‫א‬??‫א‬‫א‬‫א‬٪٤٠
 ‫ א‬ ‫א‬  

 ‫א‬L
E٤٠C٤٠٠F‫א‬‫א‬L
 
- ٣٠ -

١٦٠٠٠
١٦٠٠٠
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 
 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 




 ‫א‬‫א‬‫א‬L??‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬E١٦٠٠٠J ٤٠٠٠٠F٢٤٠٠٠
 K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬??‫א‬‫א‬‫א‬‫א‬

‫א‬٩٠‫א‬‫א‬‫א‬‫א‬‫א‬ ٪٦٠
 K١٠٠٠‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬L‫א‬‫א‬
 W‫א‬،‫א‬‫א‬‫א‬

 ‫ א‬ ‫א‬  

E١٠٠C٤٠٠F‫א‬‫א‬‫א‬L

 



‫א‬‫א‬L
E٤٠C٤٠٠F??‫א‬‫א‬L
 
٤٠٠٠٠
٢٤٠٠٠
١٦٠٠٠
 
‫א‬‫א‬‫א‬
 W‫א‬١٠٠٠‫א‬‫א‬

 ‫ א‬ ‫א‬  
 ??‫א‬‫א‬L

 ‫א‬L  ١٠٠٠
 
- ٣١ -
 ١٠٠٠
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 
 



?‫?א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬


 W‫א‬
 ‫ א‬ ‫א‬  


 


E‫א‬٩٠C٤٠٠F‫א‬L

٣٦٠٠٠
 ??‫א‬‫א‬L
E‫א‬‫א‬١٠٠C٤٠٠F?‫?א‬‫א‬‫א‬L

٤٠٠٠٠
 ٤٠٠٠

١١٠٠٠‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬
 W‫א‬‫א‬‫א‬
 ??‫א‬‫א‬L
 ‫א‬
 
 ‫א‬
 ‫א‬
 ‫א‬‫א‬‫א‬L  ١٦٠٠٠

 ‫א‬
 ‫א‬L  ١٠٠٠
 ‫א‬‫א‬‫א‬L  ٤٠٠٠

 ‫א‬

 ١٦٠٠٠
١١٠٠٠
١٦٠٠٠
 W‫א‬‫א‬‫א‬

 ‫ א‬ ‫א‬  
 ??‫א‬‫א‬L
 ‫א‬L

١١٠٠٠
١١٠٠٠


- ٣٢ -
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 
 



‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬

 ‫א‬‫א‬‫א‬
 ٣٦٠٠٠


 E٩٠C٤٠٠F‫א‬

 W

 ٢٤٠٠٠
 E٦٠C٤٠٠F‫א‬‫א‬

 ١٠٠٠
 ‫א‬
 E٢٥٠٠٠F


 ١١٠٠٠

 ‫א‬‫א‬‫א‬‫א‬
 ١٦٠٠٠

 E٤٠C٤٠٠F‫א‬‫א‬
 E٥٠٠٠F

 ‫א‬

‫א‬‫א‬١٦٠٠٠‫א‬‫א‬
K‫א‬٥٠٠٠‫א‬١١٠٠٠‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬

Nonmonetary Issuance of StockW‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬
 K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬E١٠٠F‫א‬
‫א‬‫א‬K‫א‬‫א‬
 K‫א‬‫א‬‫א‬
- ٣٣ -
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 
 



 W‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
 ٣٠٠٠٠٠
‫א‬
 ٢٠٠٠٠٠
‫א‬
،‫א‬‫א‬١٠٠‫א‬٥٠٠٠‫א‬
 W‫א‬‫א‬‫א‬‫א‬

 ‫ א‬ ‫א‬  
 


٣٠٠٠٠٠
 ‫א‬‫א‬L

٢٠٠٠٠٠
 ‫א‬‫א‬L

 ?‫?א‬‫א‬‫א‬L ٥٠٠٠٠٠


 W‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
١٠٠٠٠‫א‬‫א‬
 W‫א‬‫א‬‫א‬،١٠٠‫א‬
 ١٠٠٠٠٠،‫א‬٥٠٠٠٠٠،٦٠٠٠٠٠W‫א‬
 
‫א‬‫א‬١٠٠٠٠٠٠،‫א‬٤٠٠٠٠،‫א‬١٦٠٠٠٠W‫א‬

 ‫א‬‫א‬Z‫א‬
 ٢٠٠٠٠٠
J ١٢٠٠٠٠٠
Z



 ١٠٠٠٠٠٠
Z





- ٣٤ -
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 
 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 



 W‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬

 

 ‫א‬L

٦٠٠٠٠٠
 ‫א‬L

١٠٠٠٠٠
 ‫א‬‫א‬L
 

 ‫א‬  


 ‫א‬‫א‬L
١٦٠٠٠٠
E١٠٠C١٠٠٠٠F?‫?א‬‫א‬‫א‬L
١٠٠٠٠٠٠
٥٠٠٠٠٠
 ‫א‬‫א‬L  ٤٠٠٠٠


 W‫א‬
‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬K‫א‬‫א‬

 ‫ א‬ ‫א‬  
 ‫א‬L

 ‫א‬L  CCCC
 CCCC

‫א‬٤٠‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬K٤‫א‬
 K‫א‬‫א‬‫א‬‫א‬
A.P.B. Intangible Assets, APB opinion, No ١٧ ٤
- ٣٥ -
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 
 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 



 W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬E١٠٤F‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 W٥‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K١
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
K‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬ K٢
 K‫א‬

 W‫א‬‫א‬‫א‬‫א‬
 ‫ א‬ ‫א‬  
 ‫א‬‫א‬L

 ‫א‬L  CCCC
 CCCC

‫ ﺑﻜﺮ ﻗﻮﺗﻪ‬.‫ د‬،‫ ﻣﺤﺎﺳﺒﺔ ﺷﺮآﺎت اﻷﻣﻮال‬٥
- ٣٦ -
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 
 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 



 W‫א‬‫א‬‫א‬
 ‫א‬
 ‫א‬‫א‬L
 ‫א‬
 

٤٠٠٠٠٠٠
  ٤٠٠٠٠٠٠
 ?‫?א‬‫א‬L

 ‫א‬‫א‬L
 

Donated Stock W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬
 K٤٠٠٠٠٠٠

 W‫א‬‫א‬
 ‫א‬
 ‫א‬
 

٤٠٠٠٠٠٠

 ‫א‬‫א‬L
 ‫א‬‫א‬‫א‬L ٤٠٠٠٠٠٠


- ٣٧ -
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 
 



 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬

 ‫א‬
 ‫א‬‫א‬
٢٠{٠٠٠{٠٠٠
 ‫א‬‫א‬
٥{٠٠٠{٠٠٠
 ‫א‬‫א‬‫א‬  ٦{٠٠٠{٠٠٠
 ‫א‬‫ א‬ ٣{٠٠٠{٠٠٠
 ‫א‬‫ א‬ ١{٠٠٠{٠٠٠
‫א‬
٣٥{٠٠٠{٠٠٠

- ٣٨ -
 E‫א‬‫א‬‫א‬F
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 
 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 



 ‫א‬‫א‬‫א‬W‫א‬‫א‬

 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬

 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •


 K٪٩٠‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬

 K٢W‫א‬‫א‬


 W‫א‬‫א‬
K‫א‬ •
K •
K‫א‬ •
K •


 W‫א‬‫א‬
 K٢‫א‬

- ٣٩ -
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 
 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 



‫א‬‫א‬‫א‬‫א‬،
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬E٩٢F‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 K‫א‬‫א‬

 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬E١٣٥F‫א‬
K‫א‬‫א‬ •
K‫א‬‫א‬‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •

‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬
 
 ‫ א‬ ‫א‬  
 ‫א‬‫א‬L

 ‫א‬‫א‬L  CCCC
 CCCC


‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬
- ٤٠ -
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 
 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 



‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
‫א‬‫א‬‫א‬K‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬

 ‫ א‬ ‫א‬  
 ‫א‬‫א‬L

 CCCC
 ‫א‬‫א‬L  CCCC

K‫א‬‫א‬‫א‬

 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬
 W‫א‬E١٤٤F‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K١
K‫א‬
K‫א‬‫א‬‫א‬ K٢
K‫א‬‫א‬‫א‬‫א‬‫א‬ K٣
K‫א‬‫א‬‫א‬‫א‬ K٤
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬




- ٤١ -
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 
 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 



 W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬

 ‫א‬
 ‫א‬‫א‬L
 ‫א‬
 

٤٠٠٠٠٠٠
 ‫א‬‫א‬L ٤٠٠٠٠٠٠


‫א‬‫א‬‫א‬‫א‬
 K‫א‬ ‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬

٨٠‫א‬‫א‬١٠٠٠‫א‬‫א‬
 W‫א‬،١٠٠‫א‬‫א‬
 
 ‫ א‬ ‫א‬  
 ‫א‬‫א‬L

 

 ‫א‬L
٨٠٠٠٠
 ‫א‬‫א‬L
٢٠٠٠٠
- ٤٢ -
١٠٠٠٠٠
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 
 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 



‫א‬‫א‬‫א‬‫א‬
،١٤٠‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬
 W‫א‬

 ‫ א‬ ‫א‬  
 


١٠٠٠٠٠
 ‫א‬‫א‬L

٤٠٠٠٠
 ‫א‬‫א‬L
 ‫א‬L ١٤٠٠٠٠

 
 
















- ٤٣ -
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 
 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 



 ‫א‬‫א‬
 W‫א‬‫א‬
 ‫א‬‫א‬‫א‬١٤٢٣L١L١
 K١٠٠‫א‬‫א‬١٦{٠٠٠{٠٠٠
 W‫א‬
‫א‬‫א‬‫א‬٪٦٠‫א‬‫א‬‫א‬ •
 K‫א‬‫א‬٤L١٢L١
‫א‬‫א‬‫א‬،١٨٠٠٠٠‫א‬ •
K‫א‬‫א‬
 K٨٠٠٠٠‫א‬ •
 K‫א‬‫א‬‫א‬‫א‬W‫א‬

 W‫א‬‫א‬
‫א‬‫א‬‫א‬٧٠٦٠٠‫א‬
 K‫א‬٣٠‫א‬
 W‫א‬
 K١٠٠‫א‬‫• א‬
 K‫א‬٨٠‫א‬‫א‬ •
 K١٠٠٠‫א‬ •

 W‫א‬
 K‫א‬ K١
 K‫א‬‫א‬‫א‬‫א‬ K٢



- ٤٤ -
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 
 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 



 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 W٥٠٠‫א‬
 K١٠٠‫א‬‫• א‬
 K١٢٠‫א‬‫א‬ •

 W‫א‬
 K‫א‬‫א‬‫א‬
- ٤٥ -
 ‫א‬‫א‬‫א‬
ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<í‰‰ö¹]
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬
 ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
٣
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 ٢٤٢
 ‫א‬‫א‬
 ‫א‬

 

 ‫א‬‫א‬‫א‬W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬

 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫• א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
K‫א‬‫א‬

 K٪٩٠‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬

 K٢W‫א‬‫א‬

 W‫א‬‫א‬
K‫א‬ •
K •
K‫א‬ •
K •


 W‫א‬‫א‬
 K٢‫א‬
- ٤٦ -
 ‫א‬‫א‬
 ٢٤٢
‫א‬‫א‬‫א‬
 ‫א‬
 ‫א‬‫א‬

 

‫א‬‫א‬E١١٧١١٦F‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
 K‫א‬ K١
 K‫א‬‫א‬‫א‬ K٢
 K‫א‬‫א‬ K٣
 K‫א‬‫א‬‫א‬‫א‬‫א‬  K٤
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬?‫א‬?‫א‬
 K٦‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬٪١٠‫א‬‫א‬‫א‬‫א‬




Nikolal & Bazley "Intermediate Accounting" ,٢٠٠٠ ٦
- ٤٧ -
 ‫א‬‫א‬
 ٢٤٢
‫א‬‫א‬‫א‬
 ‫א‬‫א‬
 ‫א‬
 


 W‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬WRegistered Bonds‫א‬‫א‬‫ א‬K١
 K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬WBearer Bonds‫א‬‫ א‬K٢
 ‫א‬‫א‬‫א‬
K‫א‬
‫א‬‫א‬‫א‬‫א‬WSecured Bonds‫א‬‫א‬‫ א‬K٣
K
K‫א‬‫א‬‫א‬WUnsecured Bonds‫א‬‫א‬‫ א‬K٤
‫א‬‫א‬‫א‬ WConvertible Bonds‫א‬‫א‬‫ א‬K٥

‫א‬‫א‬‫א‬‫א‬ WCallable Bonds‫א‬‫א‬‫ א‬K٦
 K‫א‬‫א‬
 W‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
 ‫א‬

 ‫א‬

‫א‬‫א‬
‫א‬‫א‬ ١
‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬

‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬ ٢
 K‫א‬
 K‫א‬

‫א‬‫א‬ ‫א‬ ٣
‫א‬‫א‬
 ‫א‬‫א‬
- ٤٨ -
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 ٢٤٢
 ‫א‬
 ‫א‬‫א‬

 

 K‫א‬‫א‬

‫א‬‫א‬ ‫א‬‫א‬ ٤
 K
 K‫א‬

‫א‬
 ‫א‬‫א‬‫א‬ ٥
 K‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ ٦
 K‫א‬
 K‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬WTerm Bonds‫א‬‫א‬‫א‬‫ א‬K١
‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬WSerial Bonds‫א‬‫א‬‫ א‬K٢
K‫א‬‫א‬٪١٠‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬‫א‬ •
- ٤٩ -
 ‫א‬‫א‬
 ٢٤٢
‫א‬‫א‬‫א‬
 ‫א‬
 ‫א‬‫א‬
 


 W‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬ ‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬٪١٠٨٠٠٠‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬١٠٠
 W‫א‬‫א‬‫א‬‫א‬‫א‬ 

 ‫א‬
 ‫א‬
 

٨٠٠٠٠٠


E‫א‬‫א‬١٠٠C٨٠٠٠F‫א‬L
 E‫א‬‫א‬١٠٠C٨٠٠٠F‫א‬‫א‬L
 ?١٠٠‫א‬٨٠٠٠‫א‬?
٨٠٠٠٠٠


‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K
- ٥٠ -
 ‫א‬‫א‬
 ٢٤٢
‫א‬‫א‬‫א‬
 ‫א‬
 ‫א‬‫א‬
 


‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬،
 ‫א‬

 ‫א‬‫א‬‫א‬L
 ‫א‬‫א‬‫א‬L

 ‫א‬
 

٨٠٠٠٠٠
٨٠٠٠٠٠


 W‫א‬‫א‬٧٠٠٠‫א‬‫א‬
 ‫א‬
 ‫א‬
 

٧٠٠٠٠٠

 E‫א‬‫א‬١٠٠C٧٠٠٠F‫א‬L
 ‫א‬‫א‬‫א‬L
 ?
٧٠٠٠٠٠


 W‫א‬‫א‬
 ‫א‬
 ‫א‬
 

٧٠٠٠٠٠

 ‫א‬‫א‬‫א‬L
 ‫א‬‫א‬L
 ?
٧٠٠٠٠٠


‫א‬١٠٠٠٠٠‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬،‫א‬
Premium on Bonds PayableW‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
- ٥١ -
 ‫א‬‫א‬
 ٢٤٢
‫א‬‫א‬‫א‬
 ‫א‬
 ‫א‬‫א‬
 


KMarket Rate of Interest‫א‬‫א‬‫א‬Nominal Rate of Interest‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K
 W‫א‬‫א‬
 E٪٨F‫א‬‫א‬‫א‬ZE٪٨F‫א‬‫א‬E١
 ‫א‬‫א‬
Z
‫א‬‫א‬

 E٪٦F‫א‬‫א‬‫א‬<E٪٩F‫א‬‫א‬E٢
 ‫א‬‫א‬
<
‫א‬‫א‬
 ‫א‬‫א‬

 E٪١٢F‫א‬‫א‬‫א‬>E٪١٠F‫א‬‫א‬E٣
 ‫א‬‫א‬
>
‫א‬‫א‬
 ‫א‬‫א‬

 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬٪١٠٤٠٠٠‫א‬‫א‬‫א‬١٤٢٣L١L١
 K‫א‬‫א‬١١٠‫א‬‫א‬١٠٠‫א‬
 W‫א‬‫א‬‫א‬‫א‬
 ‫א‬
 ‫א‬
 
E‫א‬‫א‬١١٠C٤٠٠٠F‫א‬L

٤٤٠٠٠٠
 




E‫א‬‫א‬١٠٠C٤٠٠٠F‫א‬‫א‬L

E١٠C٤٠٠٠F‫א‬‫א‬L

- ٥٢ -
٤٠٠٠٠٠
 ٤٠٠٠٠

 ‫א‬‫א‬
 ٢٤٢
‫א‬‫א‬‫א‬
 ‫א‬
 ‫א‬‫א‬
 


‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
 ‫א‬‫א‬

 ٤٠٠٠٠٠
 W‫א‬‫א‬

 ‫א‬‫א‬

 ٤٠٠٠٠  ‫א‬‫א‬W
 ٤٤٠٠٠٠




 W‫א‬‫א‬‫א‬‫א‬‫א‬?‫?א‬‫א‬
 Straight-Line Method
‫א‬‫א‬
Effective Interest Method‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬

=

+
‫א‬‫א‬
 ‫א‬‫א‬
‫א‬‫א‬ ‫א‬
 ‫א‬‫א‬
 ‫א‬
 ٤٤٠٠٠٠
 ٤٠٠٠٠٠
 ٤٠٠٠٠
 
١٤٢٣L١L١
 ٤٣٠٠٠٠
٤٠٠٠٠٠
 ٣٠٠٠٠
 ١٠٠٠٠Z٤D٤٠٠٠٠
٢٣L١٢L٣٠
 ٤٢٠٠٠٠
٤٠٠٠٠٠
 ٢٠٠٠٠
 ١٠٠٠٠
٢٤L١٢L٣٠
 ٤١٠٠٠٠
٤٠٠٠٠٠
 ١٠٠٠٠
 ١٠٠٠٠
٢٥L١٢L٣٠
 ٤٠٠٠٠٠
٤٠٠٠٠٠
 
 ١٠٠٠٠
٢٦L١٢L٣٠
- ٥٣ -
 ‫א‬‫א‬
 ٢٤٢
‫א‬‫א‬‫א‬
 ‫א‬
 ‫א‬‫א‬
 



 Discount on Bonds PayableW‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،
‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K٩٥‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
 
 ‫א‬



 
 


٣٨٠٠٠٠
E٥C٤٠٠٠F‫א‬‫א‬L

 ٢٠٠٠٠
E‫א‬‫א‬٩٥C٤٠٠٠F‫א‬L

 ‫א‬
 
E‫א‬‫א‬١٠٠C٤٠٠٠F‫א‬‫א‬L
 



٤٠٠٠٠٠

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬

 ٤٠٠٠٠٠
 W‫א‬‫א‬

 ‫א‬‫א‬

 E٢٠٠٠٠F  ‫א‬‫א‬W
 ٣٨٠٠٠٠
 W‫א‬‫א‬‫א‬




‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
- ٥٤ -
 ‫א‬‫א‬
 ٢٤٢
‫א‬‫א‬‫א‬
 ‫א‬‫א‬
 ‫א‬

 

 ‫א‬‫א‬‫א‬W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬‫א‬

 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •

 K٪٨٥‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬

 K٦W‫א‬‫א‬

 W‫א‬‫א‬
K‫א‬ •
K •
K‫א‬ •
K •


 W‫א‬‫א‬
 K٢‫א‬


- ٥٥ -
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 


‫א‬‫א‬ ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •

W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬
 W
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬L K١
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬L K٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬٪١٢١٠٠٠‫א‬‫א‬١٤٢٢L١L١
 W‫א‬K‫א‬‫א‬١٠٠
 K‫א‬‫א‬‫א‬ •
 K‫א‬‫א‬‫א‬ •
 K١٢L٣٠١L١‫א‬‫א‬ •
 K‫א‬‫א‬‫א‬ •
- ٥٦ -
 ‫א‬‫א‬
 ٢٤٢
‫א‬‫א‬‫א‬
 ‫א‬
 ‫א‬‫א‬
 


‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬١٤٢٢L١L١
 W‫א‬
 ‫א‬

 E١٠٠C١٠٠٠F‫א‬L

E١٠٠C١٠٠٠F‫א‬‫א‬L

 ‫א‬
 

١٠٠٠٠٠
١٠٠٠٠٠


‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 ‫א‬‫א‬‫א‬C‫א‬‫א‬‫א‬Z‫א‬‫א‬‫א‬‫א‬
 ٪١٢CE١٠٠C١٠٠٠FZ
 ٪١٢C١٠٠٠٠٠Z
 ١٢٠٠٠Z




 W١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬
 ‫א‬

 ‫א‬‫א‬‫א‬L
 ‫א‬
 

 ١٢٠٠٠
 ‫א‬L  ١٢٠٠٠



 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬L١٢٠٠٠‫א‬‫א‬L
- ٥٧ -
 ‫א‬‫א‬
 ٢٤٢
‫א‬‫א‬‫א‬
 ‫א‬
 ‫א‬‫א‬
 


 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬L K١
K‫א‬‫א‬‫א‬‫א‬‫א‬

K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬L K٢

‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬L K٣
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 K١٢٠‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
 W١٤٢٢L١L١‫א‬‫א‬‫א‬‫א‬‫א‬

 ‫א‬
 ‫א‬
 

١٢٠٠٠٠

 E١٢٠C١٠٠٠F‫א‬L

 
E١٠٠C١٠٠٠F‫א‬‫א‬L

E٢٠C١٠٠٠F‫א‬‫א‬L

- ٥٨ -

١٠٠٠٠٠
 ٢٠٠٠٠

 ‫א‬‫א‬
 ٢٤٢
‫א‬‫א‬‫א‬
 ‫א‬
 ‫א‬‫א‬
 


‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬C‫א‬‫א‬‫א‬Z‫א‬‫א‬‫א‬‫א‬E١
 ٪١٢C١٠٠٠٠٠Z
 ١٢٠٠٠Z



 ‫א‬D‫א‬‫א‬Z‫א‬‫א‬‫א‬‫א‬E٢
 ‫א‬٥D ٢٠٠٠٠Z




 ٤٠٠٠Z





 W١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬‫א‬
 ‫א‬

 ‫א‬
 
 


 ٨٠٠٠
 ‫א‬‫א‬L

 ٤٠٠٠
 E٤٠٠٠J ١٢٠٠٠F‫א‬‫א‬‫א‬L
 ‫א‬L  ١٢٠٠٠



 ‫א‬
 W‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬L
‫א‬
 ‫ א‬ ‫ א‬‫א‬
 ١L١
 ‫א‬L ٢٠٠٠٠ ١٢L٣٠



 ‫ א‬ ‫א‬
 ‫א‬L
٤٠٠٠
 ١٤٢٢L١٢L٣٠ ١٦٠٠٠


٢٠٠٠٠
٢٠٠٠٠

- ٥٩ -
 ‫א‬‫א‬
 ٢٤٢
‫א‬‫א‬‫א‬
 ‫א‬‫א‬
 ‫א‬
 


‫א‬‫א‬‫א‬‫א‬‫א‬L‫א‬‫א‬‫א‬
 ‫א‬‫א‬
 W‫א‬‫א‬‫א‬
 ١٤٢٢L١٢L٣٠

 W‫א‬‫א‬

 ‫א‬‫א‬

 ١٦٠٠٠  ‫א‬‫א‬W

 ١٠٠٠٠٠
 ١١٦٠٠٠


 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬L K١
K‫א‬‫א‬‫א‬‫א‬‫א‬

K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬L K٢

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬L K٣
K‫א‬‫א‬‫א‬‫א‬
 K٩٠‫א‬‫א‬‫א‬‫א‬،
 ١٤٢٢L١L١‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
- ٦٠ -
 ‫א‬‫א‬
 ٢٤٢
‫א‬‫א‬‫א‬
 ‫א‬
 ‫א‬‫א‬
 


 W
 ‫א‬
 ‫א‬
 

 


 ٩٠٠٠٠
E١٠C١٠٠٠F‫א‬‫א‬L

 ١٠٠٠٠
 E٩٠C١٠٠٠F‫א‬L


E١٠٠C١٠٠٠F‫א‬‫א‬L

١٠٠٠٠٠
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬C‫א‬‫א‬‫א‬Z‫א‬‫א‬‫א‬‫( א‬١
 ٪١٢C١٠٠٠٠٠Z
 ١٢٠٠٠Z



 ‫א‬D‫א‬‫א‬Z‫א‬‫א‬‫א‬‫( א‬٢
 ‫א‬٥D١٠٠٠٠Z




 ٢٠٠٠Z





 W١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬‫א‬
 ‫א‬
 ‫א‬
 

 ١٤٠٠٠


E٢٠٠٠H١٢٠٠٠F‫א‬‫א‬‫א‬L



 ‫א‬‫א‬L  ٢٠٠٠
 ‫א‬L  ١٢٠٠٠
 ‫א‬‫א‬‫א‬١٠٠٠٠‫א‬‫א‬L
 W‫א‬٨٠٠٠
- ٦١ -
 ‫א‬‫א‬
 ٢٤٢
 ‫א‬
‫א‬‫א‬‫א‬
 ‫א‬‫א‬

 

 ‫א‬
 ‫א‬‫א‬L

‫א‬
 ‫ א‬ ‫ א‬‫א‬
١٢L٣٠

‫א‬‫א‬‫א‬L
 ١٤٢٢L١٢L٣٠
 ‫ א‬ ‫א‬
٢٠٠٠  ١L١  ‫א‬‫א‬L ١٠٠٠٠
٨٠٠٠



١٠٠٠٠
١٠٠٠٠

‫א‬‫א‬‫א‬‫א‬L‫א‬‫א‬‫א‬
 ‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
 ١٤٢٢L١٢L٣٠

 ١٠٠٠٠٠
 W‫א‬‫א‬

 ‫א‬‫א‬

 E٨٠٠٠F  ‫א‬‫א‬W
 ٩٢٠٠٠




 W‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٥L١‫א‬‫א‬
 K‫א‬‫א‬



- ٦٢ -
 ‫א‬‫א‬
 ٢٤٢
‫א‬‫א‬‫א‬
 ‫א‬
 ‫א‬‫א‬
 


 W‫א‬‫א‬
١٤٢٢L٤L١‫א‬‫א‬‫א‬،‫א‬‫א‬
 K‫א‬‫א‬١٠٠٠٠‫א‬٩٠‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 W١٤٢٢‫א‬‫א‬‫א‬‫( א‬١
 ‫א‬‫א‬C‫א‬‫א‬C‫א‬‫א‬‫א‬Z
 E١٢D٩FC٪١٢C١٠٠٠٠٠
 ٩٠٠٠Z
W‫א‬‫א‬‫א‬‫( א‬٢
 ‫א‬‫א‬C ‫א‬‫א‬
 ١٥٠٠Z E١٢D٩FC
 ٢٠٠٠
‫א‬‫א‬‫א‬‫א‬‫א‬١٤٢٢L١٢L٣٠‫א‬

 W‫א‬‫א‬
 ‫א‬
 ‫א‬
 

 ١٠٥٠٠


E١٥٠٠H٩٠٠٠F‫א‬‫א‬‫א‬L



 ‫א‬‫א‬L  ١٥٠٠
 ‫א‬‫א‬‫א‬‫א‬L  ٩٠٠٠
 

 ‫א‬‫א‬‫א‬‫א‬‫א‬١٤٢٢‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬L
‫א‬١٤٢٣L٤L١١٤٢٢L٤L١‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
- ٦٣ -
 ‫א‬‫א‬
 ٢٤٢
‫א‬‫א‬‫א‬
 ‫א‬
 ‫א‬‫א‬
 


٢٢‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬L‫א‬‫א‬
 W‫א‬‫א‬
 ‫א‬‫א‬
 ١٤٢٢L١٢L٣٠

 ٩٠٠٠

 ١٠٠٠٠٠
 W‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬

 ‫א‬‫א‬

 E٨٥٠٠F  ‫א‬‫א‬W
 ٩١٥٠٠




 W‫א‬‫א‬١٤٢٣L٤L١‫א‬‫א‬‫א‬‫א‬

 ‫א‬
 ‫א‬
 


 


 ٣٥٠٠
 ‫א‬‫א‬‫א‬‫א‬L

 ٩٠٠٠
E٥٠٠H٣٠٠٠F‫א‬‫א‬‫א‬L


 ‫א‬‫א‬L


 ٥٠٠
 ‫א‬L  ١٢٠٠٠
 





- ٦٤ -
 ‫א‬‫א‬
 ٢٤٢
‫א‬‫א‬‫א‬
 ‫א‬‫א‬
 ‫א‬
 


 ‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬‫א‬W‫א‬‫א‬

 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫• א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •

 K٪٩٠‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬

 K٤W‫א‬‫א‬

 W‫א‬‫א‬
K‫א‬ •
K •
K‫א‬ •
K •


 W‫א‬‫א‬
 ٢‫א‬



- ٦٥ -
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 


‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬

 W‫א‬‫א‬
K‫א‬‫א‬‫א‬ K١
K‫א‬‫א‬‫א‬ K٢
K‫א‬‫א‬‫א‬‫א‬‫א‬ K٣

 W‫א‬‫א‬‫א‬ (١
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
٪٨١٠٠٠‫א‬‫א‬١٤٢٠L١L١،

‫א‬‫א‬‫א‬‫א‬‫א‬١١٢‫א‬‫א‬١٠٠‫א‬‫א‬
 K١٤٢٣L١L١‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 W١٤٢٣L١L١‫א‬
 ‫א‬‫א‬١٠٠
C
١٠٠٠
 ١٠٠٠٠٠
Z
Z
‫א‬‫א‬‫א‬



‫א‬٢٢٢١٢٠‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬

- ٦٦ -
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 


 W١٤٢٣L١L١‫א‬‫א‬‫א‬
 ‫א‬
 ‫א‬
 

١٠٠٠٠٠

 ‫א‬‫א‬L
 ‫א‬‫א‬L
١٠٠٠٠٠
 

 ‫א‬‫א‬L‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬L
 ‫א‬
 ‫א‬
 

١٠٠٠٠٠

 ‫א‬‫א‬L
 ‫א‬L
 
١٠٠٠٠٠

 W‫א‬‫א‬‫א‬ (٢
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬ ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K٧FASB

 W‫א‬‫א‬‫א‬‫א‬

FASB, Statement of Financial Accounting Standards No. ٤،١٩٧٥ ٧
- ٦٧ -
 ‫א‬‫א‬
 ٢٤٢
‫א‬‫א‬‫א‬
 ‫א‬
 ‫א‬‫א‬
 


١٠٠‫א‬‫א‬٪٦١٠٠٠‫א‬‫א‬١٤١٩L١L١
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K١٠٥‫א‬
 W‫א‬
K١١٥‫א‬‫א‬
K‫א‬١٠‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬
K١٤٢٢L١L١‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬
 ‫א‬‫א‬‫א‬
Z
 W‫א‬
‫א‬‫א‬‫א‬‫א‬
(١
 
 ‫א‬‫א‬‫א‬

< ‫א‬‫א‬‫א‬‫א‬
(٢
 
 ‫א‬‫א‬‫א‬

> ‫א‬‫א‬‫א‬‫א‬
(٣
 

‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬١٤٢٢L١L١‫א‬‫א‬‫א‬
 W١٤١٩L١L١‫א‬‫א‬‫א‬‫א‬
 ١٥٠٠٠
- ٦٨ -
Z
E‫א‬F١٥
C
١٠٠٠
K١

 ‫א‬‫א‬
 ٢٤٢
‫א‬‫א‬‫א‬
 ‫א‬
 ‫א‬‫א‬
 


 W‫א‬‫א‬K٢
 ١٥٠٠
 
١٤٢٢L١L١

 ٢١L١L١
 ١٥٠٠
 ١٤٢١‫א‬
 ‫א‬


Z

 ١٥٠٠
‫א‬١٠
٢٠L١L١
١٥٠٠٠

 ١٤١٩L١L١
 ١٥٠٠

١٤٢٠‫א‬


 ٤٥٠٠
Z

D
 ١٤١٩‫א‬
١٥٠٠٠

‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
‫א‬٣
C
‫א‬‫א‬١٥٠٠

W‫א‬‫א‬‫א‬ K٣
 ١٠٥٠٠
Z
٤٥٠٠٠ J ١٥٠٠٠
 W١٤٢٢L١L١‫א‬‫א‬‫א‬‫א‬‫א‬
 ١٠٠٠٠٠

E‫א‬‫א‬١٠٠C١٠٠٠F‫א‬‫א‬
 ١٠٥٠٠
 
 ١١٠٥٠٠
‫א‬‫א‬W
 ‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬
 E١٠٥C١٠٠٠F١٠٥٠٠٠





<
 W‫א‬‫א‬‫א‬‫א‬


‫א‬‫א‬‫א‬‫א‬

١١٠٥٠٠



 K٥٥٠٠‫א‬‫א‬‫א‬
L‫א‬‫א‬L‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬
- ٦٩ -
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 


 W١٤٢٢L١L١‫א‬
 ‫א‬
 ‫א‬
 


 


١٠٠٠٠٠
 ‫א‬‫א‬L

 ١٠٥٠٠
 

 ‫א‬‫א‬L
 ‫א‬L
١٠٥٠٠٠
 ‫א‬‫א‬‫א‬L
 ٥٥٠٠
 

 W‫א‬‫א‬‫א‬‫א‬E٣
‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ١٠٠‫א‬‫א‬٪٥١٠٠٠‫א‬‫א‬١٤١٩L١L١
 W‫א‬
 K٩٥‫א‬‫א‬ ♦
 K‫א‬‫א‬‫א‬‫א‬ ♦
 K‫א‬‫א‬‫א‬‫א‬‫א‬ ♦
 K١٠٨‫א‬١٤٢٣L١L١‫א‬‫א‬‫א‬ ♦
 W١٤٢٣L١L١‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬

- ٧٠ -
 ‫א‬‫א‬
 ٢٤٢
‫א‬‫א‬‫א‬
 ‫א‬
 ‫א‬‫א‬

 ‫א‬‫א‬‫א‬‫א‬‫א‬
 



 ‫א‬٤

٤
 



C ‫א‬‫א‬‫א‬‫א‬
C E‫א‬٥
C

D
٥٠٠٠F
 ١٠٠٠
 ٤٠٠٠
 
 ٤٠٠٠
J ٥٠٠٠
Z
 ١٠٠٠
Z
Z
‫א‬‫א‬‫א‬‫א‬‫א‬






 W١٤٢٣L١L١‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ١٠٠٠٠٠

E‫א‬‫א‬١٠٠C١٠٠٠F‫א‬‫א‬
 E١٠٠٠F
 ‫א‬‫א‬W
 ٩٩٠٠٠
 ‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬

 E١٠٨C١٠٠٠F١٠٨٠٠٠





>
 W‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬

٩٩٠٠٠


 K٩٠٠٠‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬

 ‫א‬
 
 


١٠٠٠٠٠
 ‫א‬‫א‬L

 ٩٠٠٠
 ‫א‬‫א‬L
 
 ‫א‬L
 ‫א‬‫א‬L



١٠٨٠٠٠
 ١٠٠٠
 
 K‫א‬‫א‬‫א‬‫א‬‫א‬
- ٧١ -
 ‫א‬‫א‬
 ٢٤٢
‫א‬‫א‬‫א‬
 ‫א‬
 ‫א‬‫א‬

 

 ‫א‬‫א‬
 W‫א‬‫א‬
‫א‬٪١٠١٥٠٠٠‫א‬‫א‬‫א‬١٤٢٣L٨L١
٣٠‫א‬‫א‬‫א‬‫א‬‫א‬١٠٠
 K‫א‬‫א‬‫א‬
 W‫א‬
 K‫א‬‫א‬‫א‬
 ١٤٢٣L٨L١‫א‬‫א‬‫א‬

 W‫א‬‫א‬
‫א‬٪١٢٢٠٠٠‫א‬‫א‬١٤٢٢L٥L١
 K‫א‬‫א‬١٠٠‫א‬
 W‫א‬
 K١٣٠‫א‬‫א‬ •
 K٥L١‫א‬‫א‬‫א‬ •
 K‫א‬‫א‬‫א‬ •
 K١٢L٣٠١L١‫א‬‫א‬ •
 K‫א‬‫א‬‫א‬ •

 W‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ o
١٤٢٣L٥L١‫א‬‫א‬‫א‬‫א‬ o





- ٧٢ -
 ‫א‬‫א‬
 ٢٤٢
‫א‬‫א‬‫א‬
 ‫א‬‫א‬
 ‫א‬

 

 W‫א‬‫א‬
١٠٠‫א‬‫א‬٪٦٥٠٠٠‫א‬‫א‬١٤٢٠L١L١
 K١٠٢‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬
K٩٥‫א‬‫א‬
K‫א‬١٠‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬
K١٤٢٣L١L١‫א‬‫א‬‫א‬

K١٤٢٣L١L١‫א‬W‫א‬

- ٧٣ -
 ‫א‬‫א‬‫א‬
ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<í‰‰ö¹]
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬
 ‫א‬‫א‬
‫א‬‫א‬ 
٤
 ‫א‬‫א‬‫א‬
‫א‬‫א‬
 ٢٤٢
 ‫א‬
 ‫א‬‫א‬

 

 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬

 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫• א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •

 K٪٩٠‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬

 K٣W‫א‬‫א‬

 W‫א‬‫א‬
K‫א‬ •
K •
K‫א‬ •
K •


 W‫א‬‫א‬
 K٢‫א‬




- ٧٤ -
 ‫א‬‫א‬‫א‬
‫א‬‫א‬
 ٢٤٢
 ‫א‬‫א‬
 ‫א‬

 

‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
K?‫א‬‫?א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬E١٢٣F‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬

 W‫א‬‫א‬
K‫ א‬K١
K‫א‬ K٢
K‫א‬ K٣
K‫א‬‫א‬ K٤
K‫א‬‫ א‬K٥

 W

 W‫( א‬١
‫א‬?‫א‬?‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬



- ٧٥ -
 ‫א‬‫א‬‫א‬
‫א‬‫א‬
 ٢٤٢
 ‫א‬‫א‬
 ‫א‬

 

 W‫א‬
 W‫א‬‫א‬
E١
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
E٢

 W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
E٣
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬

 W‫א‬‫א‬
‫א‬‫א‬٪١٠‫א‬‫א‬‫א‬E١٢٥F‫א‬
‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬

 W‫א‬‫א‬
‫א‬‫א‬E١٢٥F‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
- ٧٦ -
 ‫א‬‫א‬‫א‬
‫א‬‫א‬
 ٢٤٢
 ‫א‬‫א‬
 ‫א‬

 

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬E٢
‫א‬‫א‬‫א‬‫א‬E١٢٧F‫א‬
‫א‬‫א‬‫א‬٪٥‫א‬‫א‬
‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
 K
 K‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ K‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬٪١٠‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
- ٧٧ -
E٣
 ‫א‬‫א‬‫א‬
 ٢٤٢
‫א‬‫א‬
 ‫א‬‫א‬
 ‫א‬
 


 W‫א‬‫א‬ E٤
‫א‬‫א‬‫א‬‫א‬E٧٤F‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬٪١٠‫א‬
 K‫א‬‫א‬٪٥‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 W‫א‬‫ א‬E٥
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬

‫א‬‫א‬

‫א‬
‫א‬‫א‬٪٥

 

‫א‬‫א‬
  ‫א‬
‫א‬‫א‬

٪١٠
 
‫א‬‫א‬
‫א‬
٪١٠‫א‬٪١٠
‫א‬‫א‬
- ٧٨ -
 

 ‫א‬‫א‬‫א‬
 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 ‫א‬‫א‬
 


 W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 W
 ‫א‬

 ‫א‬‫א‬L
 ‫א‬L

 ‫א‬
 

 CCCC
 CCCC


 W‫א‬‫א‬‫א‬‫א‬
 ‫א‬
 ‫א‬
 

 CCCC

 ‫א‬L
 

 ‫א‬‫א‬L
 CCCC
 ‫א‬‫א‬L
 CCCC
 


‫א‬‫א‬‫א‬L

 K‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬‫א‬
 ‫א‬
 ‫א‬L
 ‫א‬L

- ٧٩ -
 ‫א‬
 

 CCCC
 CCCC

 ‫א‬‫א‬‫א‬
 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 ‫א‬‫א‬
 


‫א‬‫א‬‫א‬‫א‬
 W‫א‬

 ‫א‬
 ‫א‬
 
 ‫א‬L

 CCCC
 


 ‫א‬L
 CCCC
 ‫א‬‫א‬L
 CCCC


‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬‫א‬
 ‫א‬

 ‫א‬L
 ‫א‬‫א‬L

 ‫א‬
 

 CCCC
 CCCC

 W‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W١٤٢٢L١٢L٣٠
 ‫א‬

 ‫א‬‫א‬  ١٨{٠٠٠{٠٠٠
 ‫א‬‫א‬
 ‫א‬‫א‬
 ‫א‬‫א‬
 ‫א‬‫א‬
 ٦٠٠{٠٠٠
 ٣٨٠{٠٠٠
 ١٨٤{٠٠٠
٢{٠٠٠{٠٠٠
- ٨٠ -
 ‫א‬‫א‬‫א‬
 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 ‫א‬‫א‬
 


 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 

 


K‫א‬٪١٠
 K‫א‬‫א‬٪٦
 K٪٥
 K‫א‬‫א‬٪١٠
 K٪٣
 K‫א‬‫א‬

 W‫א‬
 ‫א‬‫א‬ J ١
‫א‬‫א‬ J ٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٣
 
- ٨١ -
 ‫א‬‫א‬‫א‬
 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 ‫א‬‫א‬
 



 ‫א‬
 ‫א‬
 ٢{٠٠٠{٠٠٠


 ‫א‬‫א‬

 W

 ٢٠٠{٠٠٠
 E٪١٠C٢{٠٠٠{٠٠٠F‫א‬‫א‬

 ١٢٠{٠٠٠
 E٪٦C٢{٠٠٠{٠٠٠F‫א‬‫א‬
 ٩٠٠{٠٠٠
 E٪٥C‫א‬‫א‬١٨{٠٠٠{٠٠٠F‫א‬‫א‬
 E١{٢٢٠{٠٠٠F
 ٧٨٠{٠٠٠

 E٦١٨{٠٠٠F


 ٧٨{٠٠٠
 E٪١٠C٧٨٠{٠٠٠F‫א‬‫א‬
 ٥٤٠{٠٠٠
 E٪٣C‫א‬‫א‬١٨{٠٠٠{٠٠٠F‫א‬‫א‬
 ١٦٢{٠٠٠

 ‫א‬‫א‬
 ١٨٤{٠٠٠

 ‫א‬‫א‬‫א‬‫א‬W
 ٣٤٦{٠٠٠

 ‫א‬‫א‬‫א‬

 W‫א‬‫א‬
 W‫א‬L‫א‬‫א‬L

 ‫א‬
 ‫א‬
 

 ‫א‬‫א‬L

 ‫א‬L ٢{٠٠٠{٠٠٠

٢{٠٠٠{٠٠٠


- ٨٢ -
 ‫א‬‫א‬‫א‬
 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 ‫א‬‫א‬
 


 W‫א‬‫א‬‫א‬‫א‬
 
 ‫א‬

 ‫א‬
 ‫א‬L

 

 ‫א‬‫א‬L
 ‫א‬‫א‬L
 
١{٨٣٨{٠٠٠
٢٠٠{٠٠٠
١٢٠{٠٠٠
 ‫א‬L ١{٤٤٠{٠٠٠
 ‫א‬‫א‬L  ٧٨{٠٠٠


 W‫א‬‫א‬‫א‬‫א‬
 ‫א‬

 ‫א‬
 

 ‫א‬L

 ‫א‬‫א‬L

 

١{٤٤٠{٠٠٠
 ٧٨{٠٠٠
 ‫א‬L ١{٥١٨{٠٠٠


 W‫א‬‫א‬L‫א‬L
 ‫א‬
 ‫א‬
 

١٦٢{٠٠٠

 ‫א‬L
 ‫א‬‫א‬L ١٦٢{٠٠٠



- ٨٣ -
 ‫א‬‫א‬‫א‬
 ٢٤٢
 ‫א‬‫א‬
 ‫א‬‫א‬
 ‫א‬

 

 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬

 ‫א‬‫א‬
١٨{٠٠٠{٠٠٠
 ‫א‬‫א‬
 ٥٠٠{٠٠٠
 ‫א‬‫א‬
 ‫א‬‫א‬
‫א‬
 ٨٠٠{٠٠٠
٣٤٦{٠٠٠
١٩{٦٤٦{٠٠٠
 
- ٨٤ -
 ‫א‬‫א‬‫א‬
 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 ‫א‬‫א‬
 


 ‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W١٤٢٢L١٢L٣٠

 ‫א‬
 ‫א‬‫א‬  ١٥{٠٠٠{٠٠٠
 ‫א‬‫א‬
 ‫א‬‫א‬
 ‫א‬‫א‬
 ‫א‬‫א‬
 ١٩٨{٠٠٠
 ٨٠{٠٠٠
 ٣٤٥{١٦٠
١{٤٠٠{٠٠٠

 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 


 


K‫א‬٪١٠
 K‫א‬٪٦
K‫א‬٪٥
 K‫א‬٪٤
 K‫א‬‫א‬٪١٠
 ‫א‬‫א‬

 ‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬
 W‫א‬
 K‫א‬‫א‬ J ١
.‫א‬‫א‬ J ٢
- ٨٥ -
 ‫א‬‫א‬‫א‬
ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<í‰‰ö¹]
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬
‫א‬‫א‬
 ‫א‬‫א‬

٥
- ٧٩ -
 ‫א‬‫א‬
‫א‬‫א‬
 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 

 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬

 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬‫• א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫• א‬

 K٪٩٠‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬

 K٣W‫א‬‫א‬

 W‫א‬‫א‬
K‫א‬ •
K •
K‫א‬ •
K •


 W‫א‬‫א‬
 K٢‫א‬




- ٨٦ -
 ‫א‬‫א‬
‫א‬‫א‬
 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 

‫א‬‫א‬‫א‬E١٤٧F‫א‬
 W
K‫א‬‫א‬ E١
K‫א‬‫א‬ E٢
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ E٣
K‫א‬
K‫א‬‫א‬‫א‬‫א‬ E٤

‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬
 W‫א‬‫א‬‫א‬
K‫א‬ ♦
‫א‬‫א‬‫א‬‫א‬‫א‬ ♦
K‫א‬
‫א‬‫א‬‫א‬‫א‬ ♦
K
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ♦
K‫א‬L‫א‬ ♦
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ♦
K‫א‬
- ٨٧ -
 ‫א‬‫א‬
‫א‬‫א‬
 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 

‫א‬L،‫א‬L‫א‬L ♦
‫א‬‫א‬‫א‬‫א‬
K‫א‬
‫א‬‫א‬L‫א‬L‫א‬ ♦
K‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬١٤٢٣L١٢L٣٠

‫א‬‫א‬K‫א‬‫א‬
 W‫א‬

 ٦{٥٠٠{٠٠٠


 ١٢{٠٠٠{٠٠٠
 ١٨{٥٠٠{٠٠٠

 W‫א‬‫א‬
 ‫א‬‫א‬


 W‫א‬‫א‬‫א‬

 ‫א‬
 ٣٨{٢٠٠{٠٠٠
 ‫א‬‫א‬
 ١٢{٦٥٠{٠٠٠

 ‫א‬
 ‫א‬
 ٦٠{٠٠٠{٠٠٠

 ‫א‬‫א‬‫א‬

 W‫א‬‫א‬
 ‫א‬
 ٤{٥٠٠{٠٠٠
 ‫א‬‫א‬
 ١{٢٠٠{٠٠٠
 ‫א‬‫א‬
 ٢{٣٠٠{٠٠٠
 ‫א‬‫א‬
 ٨٨{٠٠٠{٠٠٠
‫א‬

‫א‬

 ٧{٠٠٠{٠٠٠

 ٢٣{٥٠٠{٠٠٠

 ١٦{٠٠٠{٠٠٠

 ١٠٦{٥٠٠{٠٠٠
 ‫א‬
 E١٥٠{٠٠٠F
 ‫א‬
 ‫א‬‫א‬W
 ٣٨{٠٥٠{٠٠٠
 ‫א‬‫א‬
 ١٠٦{٥٠٠{٠٠٠
 ٩{٣٠٠{٠٠٠

 W‫א‬‫א‬
 ٨٠{٠٠٠{٠٠٠



 ‫א‬
 ٢٤{٠٠٠{٠٠٠
 
 E٥٠٠{٠٠٠F
 ‫א‬W
 ١٦{٢٥٠{٠٠٠
 ‫א‬‫א‬‫א‬
 E٢٥٠{٠٠٠F
 ‫א‬W



 ‫א‬

- ٨٨ -
 ‫א‬‫א‬
‫א‬‫א‬
 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 

 W‫א‬
W‫א‬‫א‬ K١
١٠{٤٠٠{٠٠٠
‫א‬
٢٢{٠٠٠{٠٠٠
 
١٤{٥٠٠{٠٠٠ ‫א‬‫א‬
K‫א‬‫א‬‫א‬٣٥{١٥٠{٠٠٠ K٢
K١١{٥٠٠{٠٠٠‫א‬ K٣
K‫א‬‫א‬‫א‬‫א‬ K٤
K٣٥٠{٠٠٠ K٥
K‫א‬‫א‬ K٦
‫א‬
 W‫א‬
‫א‬L،‫א‬L،‫א‬LW‫א‬‫א‬
‫א‬L‫א‬‫א‬‫א‬

‫א‬‫א‬L‫א‬،‫א‬
 K‫א‬‫א‬‫א‬‫א‬

 W‫א‬

 W‫א‬‫א‬ (١
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬،‫ א‬L‫א‬
‫א‬‫א‬‫א‬K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬L‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬L،‫א‬
 K‫א‬
- ٨٩ -
 ‫א‬‫א‬
‫א‬‫א‬
 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 

 W‫א‬
 ‫א‬
 ‫א‬
 


 


٤٦٩٠٠٠٠٠
 ‫א‬‫א‬L

 ٥٠٠٠٠٠
 ‫א‬‫א‬‫א‬‫א‬L

 ٢٥٠٠٠٠
 ‫א‬L
 
 L

٧٠٠٠٠٠٠
 ‫א‬L ٢٤٠٠٠٠٠٠
 ‫א‬‫א‬‫א‬L ١٦٢٥٠٠٠٠
 ??‫א‬L  ٤٠٠٠٠٠


 W‫א‬ (٢
‫א‬‫א‬‫א‬‫א‬L‫א‬
‫א‬‫א‬L،‫א‬L‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬
 ‫א‬

 ‫א‬
 
 

 ‫א‬L


 ١٥٠٠٠٠
 ??‫א‬L

٢٩٠٠٠٠٠
 ‫א‬‫א‬L
 ‫א‬L ٣٨٢٠٠٠٠٠
- ٩٠ -

٣٥١٥٠٠٠٠
 ‫א‬‫א‬
‫א‬‫א‬
 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 

 W‫א‬ (٣
‫א‬L‫א‬‫א‬‫א‬‫א‬L
 K‫א‬L

 W‫א‬
 
 ‫א‬
 ‫א‬
 

 


١١٥٠٠٠٠٠
 ??‫א‬L

١١٥٠٠٠٠
 ‫א‬L
 ‫א‬L ١٢٦٥٠٠٠٠



 W‫א‬‫א‬ (٤
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬
 ‫א‬
 

 


٦٥٠٠٠٠٠
 ‫א‬‫א‬L

١٢٠٠٠٠٠٠
 ‫א‬‫א‬L

 ‫א‬L ١٨٥٠٠٠٠٠





- ٩١ -
 ‫א‬‫א‬
‫א‬‫א‬
 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 

 W‫א‬E٥
 ‫א‬L‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬L
 
 W‫א‬
 ‫א‬
 ‫א‬
 

٣٥٠٠٠٠

 ?‫א‬?‫א‬L
 ‫א‬L
٣٥٠٠٠٠


 W‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 ‫א‬
 ‫א‬
 


 


٨٠٠٠٠٠٠٠
 ‫א‬‫א‬L

٤٥٠٠٠٠٠
 ‫א‬‫א‬L

٢٣٠٠٠٠٠
 ‫א‬‫א‬L
 ‫א‬‫א‬L

١٢٠٠٠٠٠
 ‫א‬L ٨٨٠٠٠٠٠٠


 ٤٠٠٠٠٠٠‫א‬‫א‬L‫א‬‫א‬‫א‬
- ٩٢ -
 ‫א‬‫א‬
‫א‬‫א‬
 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 

 W‫א‬
 ‫א‬
‫א‬


 ‫א‬L
 ‫א‬
 


 
 ‫ א‬‫א‬
٤٠٠٠٠٠
 ‫א‬

 ‫א‬
  ٢٩٠٠٠٠٠
  ١١٥٠٠٠٠

 ‫א‬L

٣٥٠٠٠٠
  ٤٠٠٠٠٠٠

٤٤٠٠٠٠٠
٤٤٠٠٠٠٠

 W‫א‬‫א‬‫א‬L

 ‫א‬
 ‫א‬
 

٤٠٠٠٠٠٠

 ‫א‬L
 ‫א‬L ٤٠٠٠٠٠٠


 K‫א‬

 ‫א‬L‫א‬L‫א‬‫א‬
- ٩٣ -
 ‫א‬‫א‬
‫א‬‫א‬
 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 

 W‫א‬‫א‬
 ‫א‬
‫א‬

 ‫א‬L
 ‫א‬
 ‫ א‬‫א‬
  ٨٨٠٠٠٠٠٠




 
 

 ‫א‬
 ‫א‬
 ‫א‬L
٤٠٠٠٠٠٠


 ‫א‬ ٨٤٠٠٠٠٠٠
٤٠٠٠٠٠٠
٨٨٠٠٠٠٠٠
٨٨٠٠٠٠٠٠

 ‫א‬
‫א‬

 ‫א‬L
 ‫א‬
 ‫ א‬‫א‬
  ١٨٥٠٠٠٠٠
 ‫א‬L  ٣٥٠٠٠٠


 

 ‫א‬
 ‫א‬
 ١٢L٣٠‫א‬
٩٣٠٠٠٠٠
  ٤٦٩٠٠٠٠٠
 ‫א‬L ٣٥١٥٠٠٠٠

 ‫א‬L ١١٥٠٠٠٠٠


  ٨٤٠٠٠٠٠٠

 ‫א‬ ٨٨٠٠٠٠٠٠
٨٨٠٠٠٠٠٠

 W‫א‬‫א‬‫א‬L‫א‬L
 ‫א‬

 ‫א‬L
 ‫א‬

 
٨٤٠٠٠٠٠٠
 ‫א‬L ٨٤٠٠٠٠٠٠


 K‫א‬
- ٩٤ -
 ‫א‬‫א‬
‫א‬‫א‬
 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 


 ‫א‬‫א‬
 W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬١٤٢٣L١٢L٣٠
 W‫א‬‫א‬‫א‬

 W‫א‬‫א‬


 W‫א‬‫א‬‫א‬
 ٢٠{٠٠٠
 ‫א‬‫א‬
 ٨٠٠{٠٠٠

 ‫א‬
 ٣٦{٠٠٠
 ‫א‬
 ١٩٨{٠٠٠

 ‫א‬


 ١٥٠{٠٠٠
 ٢٠٦{٠٠٠


‫א‬‫א‬
 ٦٥٠{٠٠٠

 
 ‫א‬
 ٢{١١٨{٠٠٠

 ‫א‬‫א‬‫א‬

 W‫א‬‫א‬
 ‫א‬
 ٦٠٠{٠٠٠
 ‫א‬‫א‬
 ٢٠٠{٠٠٠
 ‫א‬
 ٤٠٠{٠٠٠
 ‫א‬‫א‬
 ٥{٠٠٠{٠٠٠
‫א‬

‫א‬

 ٣٨٨{٠٠٠

 ٧٠٠{٠٠٠

 ٢{٠٠٠{٠٠٠

 ٥{٢٠٦{٠٠٠
 E١٠٠{٠٠٠F
 ‫א‬
 ‫א‬‫א‬W
 ٤٧٠{٠٠٠
 ‫א‬‫א‬
 ٥{٢٠٦{٠٠٠
 ٥٧٠{٠٠٠
 W‫א‬‫א‬
 ٣{٨٠٠{٠٠٠



 ‫א‬
 ٩٢٠{٠٠٠
 ‫א‬‫א‬
 E٢٢٠{٠٠٠F
 ‫א‬W
 ٢{٢٥٠{٠٠٠
 ‫א‬‫א‬‫א‬
 E٢٥٠{٠٠٠F
 ‫א‬W



 ‫א‬
 ‫א‬
 W‫א‬
W‫א‬‫א‬ K١
٤٥٨{٠٠٠
٦٥٠{٠٠٠
‫א‬
‫א‬‫ א‬
١{٨٧٠{٠٠٠ ‫א‬‫א‬
- ٩٥ -
 ‫א‬‫א‬
‫א‬‫א‬
 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 

K‫א‬‫א‬١٦٦{٠٠٠‫א‬‫א‬‫א‬٣٥٤{٠٠٠ K٢
K٨٤٠{٠٠٠‫א‬ K٣
K‫א‬‫א‬‫א‬‫א‬ K٤
K٢٠٠{٠٠٠ K٥
K‫א‬‫א‬ K٦

‫א‬
- ٩٦ -
 W‫א‬
‫א‬

 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 

 ‫א‬
 ‫א‬‫א‬
 W‫א‬‫א‬
 E C F K١
 E√ F K٢
 E C F K٣
 E√ F K٤
 EC F K٥
EC F K٦
 E CF K٧
 E √ F K٨
EC F K٩
E√ F .١٠














-٩٧-
‫א‬

 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 

 ‫א‬‫א‬
 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬
 ‫א‬
 ‫א‬
 

 ‫א‬‫א‬L
١٩٢٠٠٠٠٠

 

 ‫א‬‫א‬‫א‬L ١٦٠٠٠٠٠٠
٣٢٠٠٠٠٠
 ‫א‬‫א‬L


 W‫א‬‫א‬‫א‬
 ‫א‬
 ‫א‬
 E٦٠C١٨٠٠٠٠F‫א‬L

 

 
١٠٨٠٠٠٠٠

 E٦٠C١٦٠٠٠٠F‫א‬‫א‬L ٩٦٠٠٠٠٠
 E٦٠C٢٠٠٠٠F‫א‬‫א‬L ١٢٠٠٠٠٠

 W‫א‬‫א‬‫א‬‫א‬
 ‫א‬
 ‫א‬
 

١٢٠٠٠٠٠
 ‫א‬‫א‬L
 ‫א‬L ١٢٠٠٠٠٠


 W٢L١‫א‬‫א‬‫א‬
 ‫א‬
 E٢٠C١٦٠٠٠٠F‫א‬L
 ‫א‬
 

٣٢٠٠٠٠٠
 ‫א‬‫א‬L ٣٢٠٠٠٠٠

-٩٨-

‫א‬

 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 

 W‫א‬٤L١‫א‬‫א‬‫א‬
 ‫א‬
 ‫א‬
 

٣٢٠٠٠٠٠
 E٢٠C١٦٠٠٠٠F‫א‬L
 ‫א‬‫א‬L ٣٢٠٠٠٠٠


 W‫א‬‫א‬‫א‬‫א‬‫א‬L
 ‫א‬
 ‫א‬
 ‫א‬‫א‬‫א‬L

 ?‫?א‬‫א‬‫א‬L ١٦٠٠٠٠٠٠
 
١٦٠٠٠٠٠٠
 

 ‫א‬
 ‫ א‬ ‫א‬  
 ‫א‬L
 ‫א‬L

٨٠٠٠٠
٨٠٠٠٠


 ‫א‬‫א‬‫א‬
 ٦٩٠٠٠

 W‫א‬‫א‬

 E١١٥C٦٠٠F‫א‬

 W

 ١٨٠٠٠
 E٣٠C٦٠٠F‫א‬‫א‬

 ١٠٠٠
 ‫א‬
 E١٩٠٠٠F


 ٥٠٠٠٠

 ‫א‬‫א‬‫א‬‫א‬
 ٤٢٠٠٠

 E٧٠C٦٠٠F‫א‬‫א‬
-٩٩-
‫א‬

 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 

 ٨٠٠٠

 ‫א‬

 W‫א‬‫א‬‫א‬
 ‫ א‬ ‫א‬  
 E١٠٠C٦٠٠F‫א‬‫א‬‫א‬L

 
٦٠٠٠٠

 ‫א‬‫א‬L
١٨٠٠٠
 E٧٠C٦٠٠F‫א‬‫א‬L
٤٢٠٠٠
 

 W‫א‬١٠٠٠‫א‬‫א‬‫א‬
 ‫ א‬ ‫א‬  
 ‫א‬‫א‬L

 ١٠٠٠
 ‫א‬L  ١٠٠٠
 

 W‫א‬
 ‫ א‬ ‫א‬  
 E‫א‬١١٥C٦٠٠F‫א‬L

 
 E‫א‬‫א‬١٠٠C٦٠٠F?‫?א‬‫א‬‫א‬L
٦٩٠٠٠


٦٠٠٠٠
 ‫א‬‫א‬L  ٩٠٠٠


 W‫א‬٥٠٠٠٠
 ‫ א‬ ‫א‬  
 ‫א‬‫א‬L
-١٠٠-

٥٠٠٠٠
‫א‬

 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 

 ‫א‬L
٥٠٠٠٠

 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬
 ‫ א‬ ‫א‬  
 

 ‫א‬‫א‬L

 
٥٠٠٠٠٠

 ‫א‬‫א‬L
 ‫א‬L

١٠٠٠٠
٦٠٠٠٠
 ‫א‬‫א‬
 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬١٤٢٣L٨L١‫א‬‫א‬
 ‫א‬
 ‫א‬
 

١٩٥٠٠٠٠

 E‫א‬‫א‬١٣٠C١٥٠٠٠F‫א‬L
 


 E‫א‬‫א‬١٠٠C١٥٠٠٠F‫א‬‫א‬L ١٥٠٠٠٠٠
 E٣٠C١٥٠٠٠F‫א‬‫א‬L
٤٥٠٠٠٠


 ١٤٢٣L٨L١‫א‬‫א‬

 W‫א‬‫א‬

 ٤٥٠٠٠٠  ‫א‬‫א‬W

 ١٥٠٠٠٠٠
 ١٩٥٠٠٠٠
 ‫א‬‫א‬

-١٠١-



‫א‬

 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 

 W‫א‬‫א‬
 W١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬‫א‬
 ‫א‬

 ‫א‬
 

 ‫א‬‫א‬L

 E٨٠٠٠J ١٦٠٠٠F‫א‬‫א‬‫א‬L

 ‫א‬‫א‬‫א‬‫א‬L  ١٦٠٠٠
 

 ٨٠٠٠
 ٨٠٠٠

 

 W‫א‬١٤٢٣L٥L١‫א‬‫א‬
 ‫א‬

 ‫א‬
 
 

 E٤٠٠٠H٨٠٠٠F‫א‬‫א‬‫א‬L


 ١٦٠٠٠
 ‫א‬‫א‬L

 ٤٠٠٠
 ‫א‬‫א‬‫א‬‫א‬L

 ٤٠٠٠
 ‫א‬L  ٢٤٠٠٠
 

 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
 ‫א‬

 ‫א‬
 

 ‫א‬‫א‬L

 ‫א‬‫א‬‫א‬L
-١٠٢-

 

٥٠٠٠٠٠
 ٢٧٥٠٠
‫א‬

 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 

 

 ‫א‬‫א‬L  ١٧٥٠٠
 ‫א‬L
 

-١٠٣-
٥١٠٠٠٠

‫א‬

 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 

 ‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 ‫א‬E١
 ١{٤٠٠{٠٠٠


 ‫א‬‫א‬

 W
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 ١٤٠{٠٠٠
 E٪١٠C١{٤٠٠{٠٠٠F‫א‬‫א‬

 ١١٢{٠٠٠
 E٪٨C١{٤٠٠{٠٠٠F‫א‬‫א‬
 ٩٠٠{٠٠٠
 E٪٦C‫א‬‫א‬١٥{٠٠٠{٠٠٠F‫א‬
 E١{١٥٢{٠٠٠F
 ٢٤٨{٠٠٠


 E١٢{٤٠٠F
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 ٢٣٥{٦٠٠
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 E٢٣{٥٦٠F

 E٪١٠C٢٣٥{٦٠٠F‫א‬‫א‬
 ٢١٢{٠٤٠

 ‫א‬‫א‬
 ٣٤٥{١٦٠

 ‫א‬‫א‬‫א‬‫א‬W
 ٥٥٧{٢٠٠

 ‫א‬‫א‬‫א‬
 E٪٥C٢٤٨{٠٠٠F‫א‬


 ‫א‬L‫א‬‫א‬L
 ‫א‬
 ‫א‬
 

 ‫א‬‫א‬L

 ‫א‬L ١{٤٠٠{٠٠٠

١{٤٠٠{٠٠٠




-١٠٤-
‫א‬

 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 

 W‫א‬‫א‬‫א‬
 ‫א‬
 ‫א‬
 

 ‫א‬L
 

١{١٨٧{٩٦٠

 ‫א‬‫א‬L ١٤٠{٠٠٠
 ‫א‬‫א‬L ١١٢{٠٠٠
 ‫א‬L ٩٠٠{٠٠٠
 ‫א‬L  ١٢{٤٠٠
 ‫א‬‫א‬L  ٢٣{٥٦٠


 W‫א‬‫א‬‫א‬‫א‬
 ‫א‬

 ‫א‬
 

 ‫א‬L

 ‫א‬‫א‬L

 

٩٠٠{٠٠٠
 ٢٣{٥٦٠
 ‫א‬L ١{٥١٨{٠٠٠


 W‫א‬‫א‬L‫א‬L
 ‫א‬
 ‫א‬
 

٢١٢{٠٤٠

 ‫א‬L
 ‫א‬‫א‬L ٢١٢{٠٤٠

-١٠٥-

‫א‬

 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 

 ‫א‬‫א‬
 W‫א‬‫א‬
 W‫א‬
 ‫א‬

 ‫א‬
 

 

 ‫א‬L

٢٩٧٨٠٠٠
 ‫א‬‫א‬‫א‬L

٢٢٠٠٠٠
 ??‫א‬L

١١٠٠٠٠
 ‫א‬‫א‬‫א‬‫א‬L

 
٣٨٨٠٠٠
 ‫א‬L
٩٢٠٠٠٠
 ‫א‬‫א‬‫א‬L
٤٠٠٠٠٠
٢٥٠٠٠٠
 ‫א‬‫א‬L ٢٢٥٠٠٠٠

 W‫א‬‫א‬‫א‬‫א‬
 ‫א‬
 ‫א‬
 


 


٥٢٠٠٠٠
 ‫א‬‫א‬L

١٠٠٠٠٠
 ??‫א‬L

١٤٨٠٠٠
 ‫א‬L
 
 ‫א‬L
 ‫א‬‫א‬L
-١٠٦-

٥٧٠٠٠٠
١٩٨٠٠٠
‫א‬

 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 

 W‫א‬
 ‫א‬
 ‫א‬
 

 ‫א‬L
 


 ٨٤٠٠٠٠
 ‫א‬L  ٦٥٠٠٠٠
 ??‫א‬L  ١٩٠٠٠٠

 W‫א‬‫א‬
 ‫א‬

 ‫א‬
 

 

 ‫א‬‫א‬L

 ٢٠٠٠٠
 ‫א‬‫א‬L

 ١٥٠٠٠٠
 ‫א‬‫א‬L

 ٣٦٠٠٠
 ‫א‬L  ٢٠٦٠٠٠

 W‫א‬
 ‫א‬

 ?‫א‬?‫א‬L
 ‫א‬L
 ‫א‬
 

٢٠٠٠٠٠
٢٠٠٠٠٠



-١٠٧-
‫א‬

 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 

 W‫א‬‫א‬
 ‫א‬
 ‫א‬
 


 


٣٨٠٠٠٠٠
 ‫א‬‫א‬L

٦٠٠٠٠٠
 ‫א‬L

٢٠٠٠٠٠
 ‫א‬‫א‬L
 ‫א‬‫א‬L

٤٠٠٠٠٠
 ‫א‬L ٥٠٠٠٠٠٠

 W‫א‬‫א‬‫א‬L
 ‫א‬
 ‫א‬
 

٢٦٨٠٠٠

 ‫א‬L
 ‫א‬L
٢٦٨٠٠٠

 W‫א‬‫א‬‫א‬L‫א‬L
 ‫א‬

 ‫א‬L
 ‫א‬
 

٤٧٣٢٠٠٠
 ‫א‬L ٤٧٣٢٠٠٠

-١٠٨-
 ‫א‬‫א‬

 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 

‫א‬‫א‬،‫א‬‫א‬،W‫א‬، 
 ‫א‬،‫• א‬
 K١٤١٣
،‫א‬‫א‬، ‫א‬‫א‬W‫א‬‫א‬،، ، •

K١٤٠٨
‫א‬W ‫א‬‫א‬،  ،‫א‬‫א‬ ، •

KE١٤١٧،‫א‬‫א‬W‫א‬F،‫א‬
،‫א‬،‫א‬‫א‬،‫א‬‫א‬W‫א‬،، •
K١٤١١
،‫א‬‫א‬‫א‬‫א‬،  ‫א‬،‫א‬،‫• א‬
K‫א‬‫א‬‫א‬



 W‫א‬‫א‬‫א‬
• Slater, Jeffrey, "College Accounting: a Practical Approach" ٧th ed,
(Prentice Hall, ١٩٩٨).
• Nikolai & Bazley, " Intermediate Accounting", ٨th ed, (South – Western
College Publishing, ٢٠٠٠)
-١٠٩-
 ‫א‬

 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 

‫א‬
Stock
Common Stock & Preferred Stock
No Par Value Common Stock
Stock subscriptions
Subscriptions Receivable
Common Stock Subscribed
Nonmonetary Issuance of Stock
Donated Stock
Registered Bonds
Bearer Bonds
Secured Bonds
Unsecured Bonds
Convertible Bonds
Callable Bonds
Term Bonds
Serial Bonds
Market Rate of Interest
Nominal Rate of
Interest
Straight-Line Method
Effective Interest Method
Discount on Bonds Payable
Premium on Bonds Payable
Stockholders Equity
 ‫א‬
 ‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 ‫א‬‫א‬
 ‫א‬‫א‬‫א‬
 ‫א‬
 ‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬
‫א‬‫א‬
‫א‬‫א‬‫א‬
‫א‬‫א‬
‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬
‫א‬‫א‬
 ‫א‬‫א‬
‫א‬‫א‬
 ‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬
 ‫א‬
 ‫א‬

 ٢٤٢
 ‫א‬
 ‫א‬‫א‬
 

 ‫א‬‫א‬
 ١ K K K K K K K K K K K K K WE‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬
 ١ K K K K K K K K K K K K K K K K K K K
‫א‬‫א‬W‫א‬‫א‬
 ٥ K K K K K K K K K K K K K K K K K ‫א‬‫א‬W‫א‬‫א‬
 ٨ K K K K K K K K K K K K K K K
‫א‬‫א‬‫א‬W‫א‬‫א‬
 ١٢ K K K K K K K K K K K K K ‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬
 ١٧ K K K K K K K K K K K K
‫א‬‫א‬‫א‬W‫א‬‫א‬
 ‫א‬‫א‬
٢١



‫א‬‫א‬‫א‬

K K K K K K K K K K K K K K K K
‫א‬‫א‬‫א‬W‫א‬‫א‬
 ٣٩ K K K K K K K K K K K K K K K K ‫א‬‫א‬‫א‬W‫א‬‫א‬
 ٤٦


 ‫א‬‫א‬




 ‫א‬‫א‬‫א‬
 ٤٦ K K K K K K K K K K K K K K K K K K K K K
‫א‬‫א‬‫א‬W‫א‬‫א‬
 ٥٥ K K K K K K K K K K K K K K K K K K K K K
‫א‬‫א‬‫א‬W‫א‬‫א‬
 ٦٩ K K K K K K K K K K K K K K K K K K
‫א‬‫א‬W‫א‬‫א‬
 ‫א‬‫א‬‫א‬
 ٧٤ K K K K K K K K K K K K K K K K K K K K K K ‫א‬‫א‬
 ‫א‬‫א‬
 ٨٦ K K K K K K K K K K K K K K K K K K K K ‫א‬‫א‬
 ٩٧ K K K K K K K K K K K K K K K K K K K K K K K K K K
‫א‬
 ١٠٩KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬
١١٠KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬
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 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬E‫א‬F‫א‬‫א‬
GOTEVOT appreciates the financial support provided by BAE SYSTEMS

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