محاسبة شركات الأشخاص

 ‫א‬‫א‬‫א‬
ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<í‰‰ö¹]
‫א‬‫א‬‫א‬‫א‬

‫א‬
٢٤١
 ‫א‬
 ٢٤١
 ‫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
 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






 
 ٢٤١
 ‫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‫א‬‫א‬‫א‬
 K‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
‫א‬‫א‬W‫א‬‫• א‬
‫א‬‫א‬W‫א‬‫• א‬
 W‫א‬‫א‬
‫א‬W‫א‬‫• א‬
‫א‬W‫א‬‫• א‬
‫א‬‫א‬W‫א‬‫• א‬
‫א‬‫א‬‫א‬ 
 ‫א‬ •
 
 ‫א‬‫א‬‫א‬
ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<í‰‰ö¹]
‫א‬‫א‬‫א‬‫א‬
‫א‬
‫א‬
‫א‬
١
 ‫א‬‫א‬
‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 ‫א‬‫א‬W‫א‬‫א‬
 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬

 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫• א‬
K‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫• א‬

 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K٪٩٠

 ٨W‫א‬‫א‬

 W‫א‬‫א‬
K •
K •
K‫א‬‫א‬‫א‬‫א‬‫• א‬
KEData showF‫א‬ •

W‫א‬‫א‬
  ١٤٢٢-١٠١١-‫א‬‫א‬


-١-
 ‫א‬‫א‬
‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 ‫ א‬‫א‬L
‫א‬‫א‬E١F‫א‬‫א‬
‫א‬
 K‫א‬
 W‫א‬
K‫א‬ •
K‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬

 ‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 K‫א‬
-١
K‫א‬‫א‬
-٢
K‫א‬
-٣

 ‫א‬W
‫א‬‫א‬‫א‬‫א‬‫א‬E١٦F‫א‬
،‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬E٣٦F‫א‬
‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬
-٢-
 ‫א‬‫א‬
‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 ‫א‬W
‫א‬‫א‬‫א‬‫א‬‫א‬E٤٠F‫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‫א‬ •
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬
‫א‬‫א‬ •
‫א‬‫א‬‫א‬
،‫א‬‫א‬‫• א‬
‫א‬‫א‬‫א‬‫א‬‫א‬

 ‫א‬
 W‫א‬
K‫א‬‫א‬‫• א‬
K‫א‬ •
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬‫א‬ •
K‫א‬‫א‬ •
K‫א‬‫א‬‫א‬ •
-٣-
 ‫א‬‫א‬
‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 ‫א‬L
Capital ‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫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
 W
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬١{٠٠٠{٠٠٠
‫א‬‫א‬١٤٢٣L٣L١‫א‬‫א‬‫א‬‫א‬
 K١٤٢٣L٣L١٥
‫א‬‫א‬‫א‬‫א‬W‫א‬
 K
 W‫א‬
 ‫א‬
 ١٤٢٣L٣L١
 ‫א‬
‫א‬

 

 ‫א‬‫א‬L

 ٥٠٠{٠٠٠
 ‫א‬‫א‬L

 ٥٠٠{٠٠٠
 

‫א‬‫א‬‫א‬L  ٥٠٠{٠٠٠
‫א‬‫א‬‫א‬L  ٥٠٠{٠٠٠
 ١٤٢٣L٣L١٥



 

 ‫א‬L

 ٥٠٠{٠٠
 ‫א‬L

 ٥٠٠{٠٠
-٤-

 ‫א‬‫א‬
‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 

 ‫א‬‫א‬L
 ٥٠٠{٠٠
 ‫א‬‫א‬L
 ٥٠٠{٠٠



 ‫א‬‫א‬‫א‬‫א‬L
 ‫א‬
 ‫א‬
١٤٢٣L٣L١
L
 ‫ א‬ ‫א‬
 ٥٠٠{٠٠٠

 ٥٠٠{٠٠٠


 ٥٠٠{٠٠٠


 ‫א‬‫א‬



 
 ‫א‬
 ‫א‬
   ٥٠٠{٠٠٠
 ٥٠٠{٠٠٠


 ‫א‬‫א‬‫א‬‫א‬L
 ‫א‬
 ‫א‬
 ‫ א‬ ‫א‬
١٤٢٣L٣L١ ‫א‬L  ٥٠٠{٠٠٠

 ‫א‬



 ‫א‬
 ‫א‬
   ٥٠٠{٠٠٠
 ٥٠٠{٠٠٠


   ٥٠٠{٠٠٠


 ٥٠٠{٠٠٠


 ‫א‬‫א‬‫א‬L
 ‫א‬
 ‫א‬
‫א‬
‫א‬
 ‫ א‬ ‫א‬
١٤٢٣L٣L١ L  ٥٠٠{٠٠٠
٥٠٠{٠٠٠
١{٠٠٠{٠٠٠
 ‫א‬
 ‫ א‬ ‫א‬

‫א‬

‫א‬
‫ א‬‫א‬
 ‫ א‬ ‫א‬




‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬


-٥-
 ‫א‬‫א‬
‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 ‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 ‫א‬‫א‬‫ א‬-١
‫א‬‫א‬‫ א‬-٢
‫א‬‫ א‬-٣
 K‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ 
 W
‫א‬‫א‬‫א‬١٤٢٣L٦L١
‫א‬‫א‬‫א‬‫א‬٪٦٠،٪٤٠١{٥٠٠{٠٠٠
 ‫א‬
 W‫א‬
 K‫א‬‫א‬
-١
‫א‬‫א‬
-٢
‫א‬‫א‬‫א‬
-٣
 W‫א‬
 ٦٠٠{٠٠٠ZE١٠٠L٤٠)×١{٥٠٠{٠٠٠Z‫א‬‫א‬
 ٩٠٠{٠٠٠ZE١٠٠L٦٠F×١{٥٠٠{٠٠٠Z‫א‬‫א‬
 ‫א‬
 ‫א‬
 
 

 


 ٦٠٠{٠٠٠
 ‫א‬L

 ٩٠٠{٠٠٠
 

 ١٤٢٣L٦L١
 ‫א‬L
 ‫א‬‫א‬‫א‬L  ٦٠٠{٠٠٠


 ‫א‬‫א‬‫א‬L  ٩٠٠{٠٠٠

-٦-
 ‫א‬‫א‬
‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 ‫א‬‫א‬L
 ‫א‬
 ‫א‬


 
 ٦٠٠{٠٠٠


 ‫א‬
 ‫א‬

 ٦٠٠{٠٠٠
 
٦٠٠{٠٠٠
 ‫א‬‫א‬L
 ‫א‬
 ‫א‬
   ٩٠٠{٠٠٠

 ٩٠٠{٠٠٠


‫א‬‫א‬L  ٦٠٠{٠٠٠
 ٦٠٠{٠٠٠

 ‫א‬


 ‫א‬



 ‫א‬
‫א‬‫א‬L  ٩٠٠{٠٠٠
 ‫א‬

 ٩٠٠{٠٠٠
   ٩٠٠{٠٠٠

 ‫א‬‫א‬‫א‬‫א‬L
 ‫א‬
 ‫א‬
 ‫א‬L  ٦٠٠{٠٠٠

 ‫א‬

   ٦٠٠{٠٠٠

 ‫א‬
 ٦٠٠{٠٠٠

 ‫א‬‫א‬‫א‬‫א‬L
 ‫א‬
 ‫א‬L  ٩٠٠{٠٠٠


   ٦٠٠{٠٠٠
 ٦٠٠{٠٠٠
 ‫א‬

 ‫א‬


 ‫א‬
   ٩٠٠{٠٠٠
 ٩٠٠{٠٠٠

   ٩٠٠{٠٠٠

 ٩٠٠{٠٠٠


-٧-

 ‫א‬‫א‬
‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 ١٤٢٣L٦L١‫א‬‫א‬‫א‬
 ‫א‬ ‫א‬
 ‫א‬
 ‫ א‬ ‫א‬


 ‫א‬
 ‫א‬
 ‫א‬‫א‬
 ‫א‬





 ‫א‬
 ‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬

٦٠٠{٠٠٠
٩٠٠{٠٠٠
 ‫א‬
 ‫א‬

 ‫א‬‫א‬‫א‬


 ‫ א‬ ٦٠٠{٠٠٠

 ‫ א‬ ٩٠٠{٠٠٠

١{٥٠٠{٠٠٠
 ‫א‬‫א‬‫א‬
١{٥٠٠{٠٠٠
 ‫א‬

١{٥٠٠{٠٠٠

١{٥٠٠{٠٠٠
 ‫א‬

‫א‬‫א‬‫א‬W
‫א‬KK،،‫א‬،،‫א‬ 
‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
 ‫א‬٤٠٠{٠٠٠–‫א‬٣٠٠{٠٠٠–‫א‬٢٠٠{٠٠٠
 W‫א‬‫א‬‫א‬
 
 ‫א‬
 ‫א‬
 ١٤٢٣L٦L١
 
 
 

 ‫א‬‫א‬L

 ٢٠٠{٠٠٠
 ‫א‬‫א‬L

 ٣٠٠{٠٠٠
 ‫א‬L

 ‫א‬‫א‬‫א‬L  ٩٠٠{٠٠٠

 ٤٠٠{٠٠٠


‫א‬‫א‬W
‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
-٨-
 ‫א‬‫א‬
‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬o
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ o
‫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
٨٠٠{٠٠٠‫א‬‫א‬‫א‬١٤٢٣L٥L١
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٣W١
 W‫א‬‫א‬‫א‬
 ١٤٢٣L٤L٣٠‫א‬‫א‬‫א‬
 ‫א‬ ‫א‬
 ‫א‬
 ‫א‬
 ‫ א‬ ‫א‬

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 ‫א‬
 ‫א‬
 ‫א‬‫א‬
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 ‫א‬‫א‬
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 ‫א‬
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 ‫א‬
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 ‫א‬
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 ‫א‬‫א‬‫א‬
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 ‫א‬  ١٠٠{٠٠٠
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 ‫א‬
 ‫ א‬ ‫א‬
 ‫א‬
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 ٥٠٠{٠٠٠
 ٨٠٠{٠٠٠
 ‫א‬‫א‬
‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K١٤٢٣L٥L١
 W‫א‬
 ‫א‬‫א‬‫א‬‫א‬
-١
‫א‬‫א‬‫א‬
-٢
W‫א‬
 ٢٠٠{٠٠٠ZE٤÷١F×٨٠٠{٠٠٠Z‫א‬‫א‬‫א‬‫א‬
 ٦٠٠{٠٠٠ZE٤÷٣F×٨٠٠{٠٠٠Z‫א‬‫א‬‫א‬‫א‬
J E٢٠٠{٠٠٠H٣٠٠{٠٠٠H٥٠{٠٠٠H١٥٠{٠٠٠H١٠٠{٠٠٠FZ‫א‬‫א‬‫א‬‫א‬
 ٦٠٠{٠٠٠ZE٢٠٠{٠٠٠F
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬
 ‫א‬
 ١٤٢٣L٥L١
 ‫א‬
 
 
 ‫א‬L

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 ‫א‬‫א‬‫א‬L  ٢٠٠{٠٠٠
 ١٤٢٣L٥L١
 ‫א‬L
 ‫א‬L
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 ‫א‬‫א‬L  ٢٠٠{٠٠٠
 ‫א‬‫א‬‫א‬L  ٦٠٠{٠٠٠
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 ‫א‬‫א‬
‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 ١٤٢٣L٥L١‫א‬‫א‬‫א‬
 ‫א‬ ‫א‬
 ‫א‬
 ‫א‬
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 ‫א‬
 ‫א‬‫א‬
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 ‫א‬‫א‬‫א‬‫א‬
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‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W
‫א‬ ،‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬ ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 W
‫א‬‫א‬١٤٢٣L٢L١
 W‫א‬‫א‬٪٦٠،٪٤٠٤٠٠{٠٠٠
 W
 ‫א‬٩٠{٠٠٠J ٥٠{٠٠٠
 W
 ‫א‬٢٠{٠٠٠J ‫א‬١٣٠{٠٠٠J ‫א‬١٤٠{٠٠٠
- ١١ -
 ‫א‬‫א‬
‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 W‫א‬
 ‫א‬‫א‬‫א‬‫א‬
 W‫א‬
 ١٦٠{٠٠٠ZE٪٤٠F×٤٠٠{٠٠٠Z‫א‬‫א‬‫א‬
 ٢٤٠{٠٠٠ZE٪٦٠F×٤٠٠{٠٠٠Z‫א‬‫א‬‫א‬
 ١٤٠{٠٠٠ZE٩٠{٠٠٠H٥٠{٠٠٠FZ‫א‬‫א‬‫א‬
 ٢٥٠{٠٠٠ZE٢٠{٠٠٠J ١٣٠{٠٠٠H١٤٠{٠٠٠FZ‫א‬‫א‬‫א‬
 ‫א‬‫א‬
 ‫א‬
 ‫א‬
 ١٤٢٣L٢L١
 
 
 

 ‫א‬L

 ٥٠{٠٠٠
 ‫א‬‫א‬L

 ٩٠{٠٠٠
 ‫א‬L

 ٢٠{٠٠٠
 ‫א‬‫א‬L  ١٤٠{٠٠٠
 ١٤٢٣L٢L١
 ‫א‬‫א‬L 

E‫א‬‫א‬‫א‬F

 ٢٠{٠٠٠
 


 ١٤٠{٠٠٠
 ‫א‬L

 ١٣٠{٠٠٠
 

 ١٤٢٣L٢L١
 ‫א‬L
 ‫א‬L


 ٢٠{٠٠٠
 ‫א‬‫א‬L  ٢٥٠{٠٠٠
 ١٤٢٣L٢L١
 ‫א‬‫א‬L
 ‫א‬L

 ١٠{٠٠٠
 ١٠{٠٠٠
 E‫א‬‫א‬‫א‬F

- ١٢ -
 ‫א‬‫א‬
‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
‫א‬‫א‬‫א‬‫א‬‫א‬W
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 Goodwill‫א‬ E
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬J 
‫א‬J ١‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 ‫א‬‫א‬ E

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬F‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬E‫א‬
 K٢‫א‬‫א‬‫א‬
 W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 W‫א‬
 ‫א‬‫א‬‫א‬
 W‫א‬
 ١٦٠{٠٠٠ZE٪٤٠F×٤٠٠{٠٠٠Z‫א‬‫א‬‫א‬
 ٢٤٠{٠٠٠ZE٪٦٠F×٤٠٠{٠٠٠Z‫א‬‫א‬‫א‬
 ١٤٠{٠٠٠ZE٩٠{٠٠٠H٥٠{٠٠٠FZ‫א‬‫א‬‫א‬
 ٢٥٠{٠٠٠ZE٢٠{٠٠٠J ١٣٠{٠٠٠H١٤٠{٠٠٠FZ‫א‬‫א‬‫א‬
 W
Intermediate accounting , Nikolai & Bazley ‫ ﻳﻤﻜﻨﻚ اﻟﺮﺟﻮع وذﻟﻚ ﻟﻤﺰﻳﺪ ﻣﻦ اﻟﻤﻌﻠﻮﻣﺎت إﻟﻰ آﺘﺎب‬١
‫ وﻟﻠﻤﺰﻳﺪ ﻣﻦ اﻟﻤﻌﻠﻮﻣﺎت ﻳﻤﻜﻦ اﻟﺮﺟﻮع إﻟﻰ آﺘﺎب ﻣﺤﺎﺳﺒﺔ ﺷﺮآﺎت اﻷﺷﺨﺎص ﻟﻠﺪآﺘﻮر ﺑﻜﺮ ﻣﺤﻤﺪ ﻗﻮﺗﺔ‬٢
- ١٣ -
 ‫א‬‫א‬
‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
K
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫א‬
 ‫א‬
 ‫א‬
 
 ١٤٢٣L٢L١
 
 

 ‫א‬L

 ٥٠{٠٠٠
 ‫א‬L

 ٢٠{٠٠٠
 

 ‫א‬L

 ١٤٠{٠٠٠
 ‫א‬L

 ١٣٠{٠٠٠
 ‫א‬‫א‬L

 ‫א‬‫א‬L  ١٦٠{٠٠٠
 ١٤٢٣L٢L١
 

 ‫א‬L
 ٢٠{٠٠٠
 ‫א‬‫א‬L
 ١٠{٠٠٠

 ٩٠{٠٠٠


 ‫א‬‫א‬L  ٢٤٠{٠٠٠

 W
‫א‬١٤٢٣L١L١
٪٣٠،٪٣٠،٪٤٠١{٠٠٠{٠٠٠‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ -١
 K١٥{٠٠٠‫א‬
‫א‬‫א‬‫א‬‫א‬٢٠٠{٠٠٠ -٢
‫א‬٢٠{٠٠٠،‫א‬٢٠٠{٠٠٠،١٠٠{٠٠٠ -٣
١٤٢٣L١L١‫א‬‫א‬‫א‬‫א‬ -٤
 ١٤٢٣L١L١‫א‬‫א‬
- ١٤ -
 ‫א‬‫א‬
‫א‬
 ‫א‬
 ‫א‬
 ‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 ‫ א‬ ‫א‬

١٢٠{٠٠٠

 ‫א‬‫א‬

 ١٢٠{٠٠٠
 ‫א‬
 ‫א‬
 ‫ א‬ ‫א‬


   ١٠٠{٠٠٠

 
 ٦٠{٠٠٠

 ‫א‬
 ٤٠{٠٠٠

 ‫א‬‫א‬
 ‫א‬
 ‫א‬‫א‬

٤٠٠{٠٠٠

 ‫א‬‫א‬‫א‬

 ٢٠٠{٠٠٠


 ‫ א‬ ٣٢٠{٠٠٠

 ‫א‬

 ٤٠٠{٠٠٠  ‫א‬‫א‬‫א‬

 ٣٢٠{٠٠٠
 ‫א‬

 ٥٢٠{٠٠٠

 ٥٢٠{٠٠٠
 ‫א‬
 ‫א‬

 W‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
-١
 K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
-٢
K‫א‬‫א‬
 W‫א‬
 ٤٠٠{٠٠٠ZE٪٤٠F×١{٠٠٠{٠٠٠Z‫א‬‫א‬‫א‬
 ٣٠٠{٠٠٠ZE٪٣٠F×١{٠٠٠{٠٠٠Z‫א‬‫א‬‫א‬
 ٣٠٠{٠٠٠ZE٪٣٠F×١{٠٠٠{٠٠٠Z‫א‬‫א‬‫א‬
Z١٢٠{٠٠٠J E٣٢٠{٠٠٠H٤٠{٠٠٠H١٥{٠٠٠H١٠٠{٠٠٠FZ‫א‬‫א‬‫א‬
 ٣٧٥{٠٠٠
 ٣٠٠{٠٠٠ZE١٠٠{٠٠٠H٢٠٠{٠٠٠FZ‫א‬‫א‬‫א‬
 ٣٢٠{٠٠٠ZE٢٠{٠٠٠H٢٠٠{٠٠٠H١٠٠{٠٠٠FZ‫א‬‫א‬‫א‬
 W‫א‬‫א‬


- ١٥ -
 ‫א‬‫א‬
‫א‬
 ‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 ‫א‬
 
 ١٤٢٣L١L١
 
 

 ‫א‬L

 ١٠٠{٠٠٠
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 ١٤٢٣L١L١
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 ‫א‬‫א‬L 
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‫א‬
 ٢٤١
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 ‫א‬
 
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 ‫א‬
 ‫א‬
 ‫א‬
   ٣٧٥{٠٠٠
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 ‫א‬
 ‫א‬
 ‫א‬
   ٣٠٠{٠٠٠
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 ‫א‬
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 ‫א‬
 ‫א‬
   ٣٢٠{٠٠٠
 ‫א‬L
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 ‫א‬
‫א‬
‫א‬
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‫א‬
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‫א‬
‫א‬
‫א‬
‫א‬‫א‬
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 ٢٤١
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   ٤٠٠{٠٠٠

 ‫א‬
 ‫א‬
   ٤٠٠{٠٠٠
 ٤٠٠{٠٠٠

   ٤٠٠{٠٠٠

 ٤٠٠{٠٠٠

 ‫א‬‫א‬‫א‬L
 ‫א‬
 ‫א‬
   ٣٠٠{٠٠٠

 ‫א‬
 ‫א‬
   ٣٠٠{٠٠٠
 ٣٠٠{٠٠٠

   ٣٠٠{٠٠٠

 ٣٠٠{٠٠٠

 ‫א‬‫א‬‫א‬L
 ‫א‬
 ‫א‬
   ٣٠٠{٠٠٠
 ‫א‬

 ‫א‬

   ٣٠٠{٠٠٠

 ٣٠٠{٠٠٠

   ٣٠٠{٠٠٠




- ١٩ -
 ٣٠٠{٠٠٠


 ‫א‬‫א‬
‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 ١٤٢٣L١L١‫א‬‫א‬‫א‬
‫א‬ ‫א‬
 ‫א‬
 ‫א‬
 ‫א‬

١٢٠{٠٠٠
 ‫א‬
 ‫א‬
 ‫א‬
 ‫א‬‫א‬


 ١٢٠{٠٠٠
 ‫ א‬ ‫א‬

   ١٠٠{٠٠٠

 
 ٦٠{٠٠٠

 ‫א‬‫ א‬ ٢٠٠{٠٠٠

 ‫א‬  ١١٥{٠٠٠
 ‫א‬‫א‬
 ‫א‬


 ‫א‬‫א‬‫א‬

٤٠٠{٠٠٠

‫א‬‫א‬
٣٠٠{٠٠٠

 ‫א‬

 ‫א‬‫א‬‫א‬


 ‫א‬‫א‬


٣٠٠{٠٠٠

‫א‬‫ א‬ ٢٠{٠٠٠
 ‫א‬


 ٢٠{٠٠٠

 ‫א‬
‫א‬‫א‬
 ١{١٤٠{٠٠٠

 ‫ א‬ ٢٠٠{٠٠٠
 ‫ א‬ ٤٢٠{٠٠٠
 ١{٠٢٠{٠٠٠
 ‫א‬
 ‫א‬


 ٤٧٥{٠٠٠
‫א‬‫א‬
 ‫א‬‫א‬

 ‫א‬
 ٢٥{٠٠٠


 ٦٤٠{٠٠٠


 ٢٥{٠٠٠
 ١{١٤٠{٠٠٠











- ٢٠ -
 ‫א‬‫א‬
‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 ‫א‬
 ‫א‬‫א‬
 ‫א‬‫א‬E×F‫א‬‫א‬E√F
 K‫א‬‫א‬
(١
‫א‬‫א‬‫א‬
(٢
‫א‬‫א‬‫א‬‫א‬‫א‬
(٣
K‫א‬
‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬
(٤
K‫א‬‫א‬‫א‬‫א‬
(٥

 ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬١٤٢٣L٢L١
١٤٢٣L٢L٥‫א‬‫א‬‫א‬٣٠٠{٠٠٠
٢٠{٠٠٠‫א‬٨٠{٠٠٠‫א‬١٤٢٣L٢L٦‫א‬
 K١٤٢٣L٢L٦‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬

 ‫א‬‫א‬
،١{٤٠٠{٠٠٠‫א‬‫א‬‫א‬
 W‫א‬
 ‫א‬٣W٢‫א‬‫א‬
E١
K‫א‬٢٠٠{٠٠٠‫א‬
E٣
٥٠{٠٠٠‫א‬‫א‬‫א‬
E٤
٪١٠‫א‬
‫א‬‫א‬‫א‬
- ٢١ -
E٢
 ‫א‬‫א‬
‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
٢٠{٠٠٠‫א‬‫א‬
E٥
K‫א‬٪١٠‫א‬‫א‬
E٦
K‫א‬‫א‬
E٧
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
E٨
١٤٢٣L٦L١‫א‬‫א‬‫א‬
E٩
‫א‬
 W١٤٢٣L٦L١‫א‬‫א‬‫א‬
 ‫א‬ ‫א‬
 ‫א‬
 ‫א‬
 ‫ א‬ ‫א‬

١٢٠{٠٠٠
 ‫א‬
 ‫א‬
 ‫א‬‫א‬‫א‬
 ‫א‬
 ‫א‬
 ‫א‬
 ‫א‬‫א‬

٤٨٠{٠٠٠




   ١٠٠{٠٠٠

 
 ١٢٠{٠٠٠

 ‫ א‬ ‫א‬
 ١٠{٠٠٠

 ‫א‬  ١٤٠{٠٠٠

 ‫א‬‫א‬


 ‫א‬‫א‬‫א‬


 ‫א‬
 ٤٨٠{٠٠٠

 ٢٥٠{٠٠٠

 ٩٠{٠٠٠

 ‫ א‬ ٢٢٠{٠٠٠
 ‫א‬
 ١٠{٠٠٠

 ‫א‬
 ٣٠{٠٠٠


 ‫א‬‫א‬‫א‬

 ٣٥٠{٠٠٠
 ‫א‬

 ٦٠٠{٠٠٠
 ٦٠٠{٠٠٠
 ‫א‬

 W‫א‬
K‫א‬‫א‬‫א‬‫א‬
E١
 K‫א‬‫א‬‫א‬‫א‬
E٣
K‫א‬‫א‬
- ٢٢ -
E٢
 ‫א‬‫א‬
‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬
 K‫א‬‫א‬‫א‬ E١
K‫א‬‫א‬ E٢
 K‫א‬‫א‬‫א‬‫א‬ E٣
- ٢٣ -
 ‫א‬‫א‬
‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 ‫א‬‫א‬W‫א‬‫א‬
 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 
 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫• א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •

 W‫א‬‫א‬
 ٪٩٠‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 ٦W‫א‬‫א‬

 W‫א‬‫א‬
K •
K •
KEData showF‫א‬ •
K‫א‬ •
K‫א‬‫א‬‫א‬‫א‬‫• א‬
W‫א‬‫א‬
 K ١٤٢٢-١٠١١-‫א‬‫א‬



- ٢٤ -
 ‫א‬‫א‬
‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
‫א‬‫א‬‫א‬‫א‬‫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
Partner’s Accounts‫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
 W
 K‫א‬
-١
K‫א‬
-٢
K‫א‬‫א‬
-٣
K‫א‬
-٤
K‫א‬
-٥
K‫א‬
-٦
K‫א‬‫א‬
K‫א‬‫א‬
-٧
-٨
 W‫א‬‫א‬
Partner’s Drawings‫א‬W
‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
- ٢٥ -
 ‫א‬‫א‬
‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
 K‫א‬
 W‫א‬‫א‬‫א‬
 ‫א‬L
 ‫א‬‫א‬L
 W‫א‬‫א‬‫א‬
 ‫א‬L
 ‫א‬L
 W‫א‬‫א‬‫א‬
 ‫א‬L
 ‫א‬L
 W‫א‬‫א‬‫א‬
 ‫א‬L
 ‫א‬L

Interest on Drawings‫א‬W
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬K
 ‫א‬L
 ‫א‬‫א‬L
 W‫א‬‫א‬‫א‬‫א‬
 ‫א‬L
 ‫א‬L

- ٢٦ -
 ‫א‬‫א‬
‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 W
‫א‬،‫א‬‫א‬،
W‫א‬‫א‬٪٥‫א‬

 ‫א‬
 ‫א‬
 ‫א‬
 ‫א‬
 ١٤٢٢L٢L٣٠
 ‫א‬
 ٣٠٠٠
 
 ١٤٢٢L٦L٣٠
 
 ٤٠٠٠
 
 W‫א‬
 ١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬
 ‫ رﻳﺎل‬١٢٥ = (١٢ ÷١٠FCE١٠٠÷٥F×٣٠٠٠Z‫א‬
‫ رﻳﺎل‬١٠٠ = (١٢ ÷٦FCE١٠٠÷٥F×٤٠٠٠Z‫א‬
 ‫א‬
 ١٤٢٢L٢L٣٠
 ‫א‬
 
 ‫א‬L
 ‫א‬L

 ١٤٢٢L٦L٣٠
 ‫א‬L
 ‫א‬L
 ١٤٢٢L١٢L٣٠
 

 ٣٠٠٠
 ٣٠٠٠



 ٤٠٠٠
 ٤٠٠٠
 


 ٣٠٠٠
 ‫א‬L

 ٤٠٠٠
 

 ‫א‬L
 ‫א‬L
 ٣٠٠٠
 ‫א‬L
 ٤٠٠٠
 ١٤٢٢L١٢L٣٠


 


 ‫א‬L

 ١٢٥
 ‫א‬L

 ١٠٠
 ٢٢٥

 ‫א‬‫א‬L
- ٢٧ -
 ‫א‬‫א‬
‫א‬
 ١٤٢٢L١٢L٣٠
 ٢٤١
 ‫א‬
 ‫א‬
 

 


 ١٢٥
 ‫א‬L

 ١٠٠
 


 ‫א‬L
 ‫א‬L
 ١٢٥
 ‫א‬L
 ١٠٠

Interest on Capital‫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
 W‫א‬
 ‫א‬‫א‬L
 ‫א‬‫א‬L
 W‫א‬‫א‬‫א‬
 ‫א‬‫א‬L
 ‫א‬L

Partner’s Loan ‫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L
 ‫א‬L
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
- ٢٨ -
 ‫א‬‫א‬
‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 ‫א‬L
 ‫א‬‫א‬L
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 ‫א‬L
 ‫א‬L
Interest on Partner’s Loan‫א‬W
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬L
 ‫א‬‫א‬L
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬L
 ‫א‬L
 W‫א‬‫א‬‫א‬
 ‫א‬‫א‬L
 ‫א‬L
 W
٢W١٦٠٠{٠٠٠‫א‬
١٤٢٢L٥L١،٪٦‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
٪٨‫א‬٦٠{٠٠٠‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬
 K‫א‬
- ٢٩ -
 ‫א‬‫א‬
‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 W‫א‬
 ٢٠٠{٠٠٠ZE٣÷١F×٦٠٠{٠٠٠Z‫א‬‫א‬‫א‬
 ٤٠٠{٠٠٠ZE٣÷٢F×٦٠٠{٠٠٠Z‫א‬‫א‬‫א‬
 ١٢{٠٠٠ZE١٠٠÷٦F×٢٠٠{٠٠٠Z‫א‬‫א‬
 ٢٤{٠٠٠ZE١٠٠÷٦F×٤٠٠{٠٠٠Z‫א‬‫א‬
 ٣{٢٠٠ZE١٢÷٨F×E١٠٠÷٨F×٦٠{٠٠٠Z‫א‬
 ‫א‬
 ‫א‬
 
 ١٤٢٢L٥L١
 ‫א‬L
 ‫א‬L
E‫א‬‫א‬‫א‬‫א‬F
 ١٤٢٢L١٢L٣٠
 

 ٦٠{٠٠٠

 ٦٠{٠٠٠


 


 ٦٠{٠٠٠
 ‫א‬L

 ٣{٢٠٠
 ‫א‬L
 

 ‫א‬L
 ٦٠{٠٠٠
 ‫א‬L
 ٣{٢٠٠

‫א‬‫א‬F
 E‫א‬
 ١٤٢٢L١٢L٣٠
 ‫א‬‫א‬L
 ‫א‬L
 E‫א‬F
 ١٤٢٢L١٢L٣٠

 ٣{٢٠٠
 ٣{٢٠٠
 ‫א‬‫א‬L

 

 ‫א‬‫א‬L
 ١٢{٠٠٠
 ‫א‬‫א‬L
 ٢٤{٠٠٠
 ٣٦{٠٠٠
 E‫א‬‫א‬F
 ١٤٢٢L١٢L٣٠
 

 ‫א‬‫א‬L

 

 ‫א‬‫א‬L
- ٣٠ -


 ١٢{٠٠٠
 ٢٤{٠٠٠

 ‫א‬‫א‬
‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 ‫א‬L
 ‫א‬L
 ١٢{٠٠٠
 ٢٤{٠٠٠
 E‫א‬‫א‬F
Partner’s Salary or Reward ‫א‬W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،
 ‫א‬‫א‬‫א‬ 
‫א‬‫א‬‫א‬٣‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
 K
 W‫א‬‫א‬‫א‬
 ‫א‬L
 ‫א‬‫א‬L
‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬
 ‫א‬L
 ‫א‬L
 W‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬L
 ‫א‬L
 W
،‫א‬‫א‬‫א‬‫א‬
‫א‬١٦٠{٠٠٠‫א‬
 K‫א‬‫א‬١٠٠{٠٠٠‫א‬‫א‬
.‫ وﻟﻤﺰﻳﺪ ﻣﻦ اﻟﻤﻌﻠﻮﻣﺎت ﻳﻤﻜﻦ اﻟﺮﺟﻮع إﻟﻰ آﺘﺎب اﻟﺪآﺘﻮر ﺑﻜﺮ ﻣﺤﻤﺪ ﻗﻮﺗﺔ‬٣
- ٣١ -
 ‫א‬‫א‬
‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 W‫א‬
 K‫א‬‫א‬

 W‫א‬
 ‫א‬
 ١٢L٣٠
 ‫א‬
 
 
 ‫א‬L

 

 ١٦٠{٠٠٠

 ‫א‬L  ١٠٠{٠٠٠
 ‫א‬L

 ١٢L٣٠
 ‫א‬‫א‬L
 ٦٠{٠٠٠


 ‫א‬L  ١٦٠{٠٠٠
 ١٦٠{٠٠٠

 Interest on Partner’s Account‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬
‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬ ‫א‬‫א‬‫א‬
 ‫א‬‫א‬L
 ‫א‬L
 W‫א‬
 ‫א‬L
 ‫א‬L
 W‫א‬ ‫א‬‫א‬
 ‫א‬L
 ‫א‬‫א‬L
 W‫א‬
- ٣٢ -
 ‫א‬‫א‬
‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 ‫א‬L
 ‫א‬L


‫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‫א‬
 W‫א‬‫א‬
 ‫א‬‫א‬L
 
 ‫א‬L
 ‫א‬L
 W‫א‬ ‫א‬
 
 ‫א‬L
 ‫א‬L
 ‫א‬‫א‬L
 W
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬٣٥٠{٠٠٠،٢٥٠{٠٠٠‫א‬‫א‬
(١
‫א‬‫א‬‫א‬
(٢
٪٤‫א‬‫א‬
(٣
٪٨‫א‬
(٤
- ٣٣ -
 ‫א‬‫א‬
‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
٩٠{٠٠٠‫א‬‫א‬‫א‬‫א‬
(٥
K‫א‬‫א‬
٢٠٠{٠٠٠١٤٢٢‫א‬‫א‬‫א‬‫א‬
(٦
W‫א‬
(٧
 ‫א‬
١٤٢٢L٦L٣٠
 ‫א‬
 ‫א‬
 ‫א‬
 
 ٦٠٠٠
 ‫א‬‫א‬
 ٨٠٠٠
 ‫א‬
١٤٢٢L١٢L٣٠  ‫א‬
‫א‬٪١٠‫א‬‫א‬‫א‬‫א‬

(٨
٤{٠٠٠‫א‬‫א‬١٠{٠٠٠١٤٢٢L١L١‫א‬‫א‬
K‫א‬‫א‬
١٤٢٢L٩L٣٠٥٠{٠٠٠‫א‬‫א‬‫א‬‫א‬‫א‬
(٩
‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬
 W‫א‬
 K‫א‬‫א‬ -١
K‫א‬‫א‬ -٢
K‫א‬‫א‬ -٣
 W‫א‬
 ١٠{٠٠٠ZE١٠٠÷٤F×٢٥٠{٠٠٠Z‫א‬‫א‬‫א‬‫א‬
١٤{٠٠٠ZE١٠٠÷٤F×٣٥٠{٠٠٠Z‫א‬‫א‬‫א‬
 ٢٤٠ZE١٢D٦FCE١٠٠÷٨F×٦٠٠٠Z‫א‬‫א‬‫א‬
 ZE١٢DFCE١٠٠D٨FC٨٠٠٠Z‫א‬‫א‬
 ١{٠٠٠ZE١٠٠÷١٠F×١٠{٠٠٠Z‫א‬‫א‬‫א‬‫א‬‫א‬

٤٠٠ZE١٠٠÷١٠F×٤{٠٠٠Z‫א‬‫א‬‫א‬‫א‬‫א‬

- ٣٤ -
 ‫א‬‫א‬
‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 

 ‫א‬
 ١٤٢٢L١L١
 ‫א‬
 
 ‫א‬‫א‬‫א‬L
 ‫א‬‫א‬L
 ١٤٢٢L١L١
 ‫א‬‫א‬L
 ‫א‬‫א‬L
١٤٢٢L٦L٣٠
 ‫א‬‫א‬‫א‬L
 ‫א‬L
١٤٢٢L٩L٣٠
 ‫א‬L
 ‫א‬‫א‬‫א‬L
 

 ١{٠٠٠
 ١{٠٠٠

 ٤٠٠
 ٤٠٠

 ٦{٠٠٠
 ٦{٠٠٠


 ٥٠{٠٠٠

 ٥٠{٠٠٠
 ٥٠{٠٠٠
 E‫א‬‫א‬‫א‬‫א‬‫א‬F
١٤٢٢L١٢L٣٠
 ‫א‬‫א‬‫א‬L
 ‫א‬‫א‬‫א‬L
 ٥٠{٠٠٠
 E‫א‬‫א‬‫א‬‫א‬F
١٤٢٢L١٢L٣٠
 ‫א‬‫א‬L

 

 ‫א‬‫א‬‫א‬‫א‬L
 ‫א‬‫א‬‫א‬L
 ٢٤{٠٠٠
 ١٠{٠٠٠
 ١٤{٠٠٠
 E‫א‬‫א‬F
١٤٢٢L١٢L٣٠
 

 ‫א‬‫א‬‫א‬‫א‬L

 ١٠{٠٠٠
 ‫א‬‫א‬‫א‬L

 ١٤{٠٠٠
 

 ‫א‬‫א‬‫א‬L
 ١٠{٠٠٠
 ‫א‬‫א‬L
 ١٤{٠٠٠


 E‫א‬‫א‬F
١٤٢٢L١٢L٣٠
 ‫א‬‫א‬L
 ‫א‬L
- ٣٥ -

 ٨{٠٠٠
 ٨{٠٠٠
 ‫א‬‫א‬
‫א‬
١٤٢٢L١٢L٣٠
١٤٢٢L١٢L٣٠
 ٢٤١
 ‫א‬
 ‫א‬
 
 


 ٦{٠٠٠
 ‫א‬‫א‬L

 ٨{٠٠٠
 

 ‫א‬‫א‬‫א‬L
 ‫א‬‫א‬‫א‬L
 ٦{٠٠٠
 ‫א‬‫א‬L
 ٦{٠٠٠
 ‫א‬‫א‬‫א‬L
 ‫א‬‫א‬L
١٤٢٢L١٢L٣٠
 ‫א‬‫א‬‫א‬L
 ‫א‬‫א‬‫א‬L
١٤٢٢L١٢L٣٠
 ‫א‬‫א‬L
 ‫א‬L



 ٢٤٠
 ٢٤٠


 ٢٤٠
 ٢٤٠




 ٩٠{٠٠٠
 ٩٠{٠٠٠

 E‫א‬‫א‬‫א‬‫א‬F
١٤٢٢L١٢L٣٠
 ‫א‬‫א‬L
 ‫א‬‫א‬L
١٤٢٢L١٢L٣٠
 ‫א‬‫א‬L

 ٩٠{٠٠٠
 ٩٠{٠٠٠

 ٢٠٠{٠٠٠
 ‫א‬‫א‬L  ٢٠٠{٠٠٠
 E‫א‬‫א‬‫א‬ F
١٤٢٢L١٢L٣٠
 ‫א‬‫א‬‫א‬L
 ‫א‬‫א‬‫א‬L

 ١{٠٠٠
 ١{٠٠٠
 E‫א‬‫א‬‫א‬‫א‬F
١٤٢٢L١٢L٣٠
 ‫א‬‫א‬L

 ٤٠٠
 ‫א‬‫א‬L

 ٨٦{٨٤٠
 

 ‫א‬‫א‬L
 ٤٠٠
 E‫א‬‫א‬‫א‬F
١٤٢٢L١٢L٣٠
 ‫א‬‫א‬‫א‬L
 ٤٣{٤٢٠
 ‫א‬‫א‬L
 ٤٣{٤٢٠
- ٣٦ -
 ‫א‬‫א‬
‫א‬
 ‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 

‫א‬‫א‬L

 ‫א‬
 ‫א‬
 ‫א‬
 ‫א‬
‫א‬L
١{٠٠٠
‫א‬L
٤٠٠
‫א‬L
٢٤٠
 
٢٤{٠٠٠
 ‫א‬‫א‬L
٩٠{٠٠٠
 ‫א‬‫א‬


 ‫א‬‫א‬
 ‫א‬‫א‬L

 
 ٢٠٠{٠٠٠

   ٨٦{٨٤٠

 ٨٦{٨٤٠
   ٨٦{٨٤٠
 
‫א‬‫א‬‫א‬L
 ‫א‬

 ٢٠١{٢٤٠
 ٨٦{٨٤٠
‫א‬
 ‫א‬
 ‫א‬
٢٠١{٢٤٠
 ٨٦{٨٤٠

 ‫א‬
 ‫א‬
 ١L١  ١٠{٠٠٠
 ‫א‬‫א‬‫א‬L  ٥٠{٠٠٠
   ١٠{٠٠٠
 
 ٦{٠٠٠
‫א‬‫א‬L  ٤٣{٤٢٠
 ‫א‬‫א‬‫א‬L
 ٢٤٠
‫א‬‫א‬‫א‬L
١{٠٠٠



   ٧٧{١٨٠
١٠٣{٤٢٠

   ٧٧{١٨٠

١٠٣{٤٢٠


- ٣٧ -
 ‫א‬‫א‬
‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 

‫א‬
‫א‬‫א‬L

 ‫א‬
 ‫א‬
 ‫א‬
 ‫א‬
 ١L١
 ٤{٠٠٠
 
 ٨{٠٠٠
 
 ١٤{٠٠٠
 ‫א‬‫א‬L
 ٤٠٠
 ‫א‬‫א‬L
 ٤٣{٤٢٠

 



   ٥٣{٨٢٠
 ٦١{٨٢٠
 ٥٣{٨٢٠



 ٦١{٨٢٠


- ٣٨ -
 ‫א‬‫א‬
‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 ‫א‬
 ‫א‬‫א‬
‫א‬٤٠{٠٠٠،٦٠{٠٠٠‫א‬‫א‬‫א‬‫א‬
٪١٠‫א‬‫א‬‫א‬‫א‬
 W‫א‬
 ‫א‬
 ‫א‬
 ‫א‬
 ‫א‬
 ١٤٢٢L٤L٣٠
 
 ٦٠٠٠
 ‫א‬
 ١٤٢٢L٣L٣٠
 ‫א‬
 ٧٠٠٠
 ‫א‬‫א‬

 W‫א‬
 ‫א‬
E١
‫א‬‫א‬
E٢
 ‫א‬‫א‬
‫א‬‫א‬١٤٢١L٦L١‫א‬‫א‬
‫א‬‫א‬‫א‬١٠٠{٠٠٠‫א‬‫א‬‫א‬
 K١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬٪٨‫א‬‫א‬
 W‫א‬
 ‫א‬‫א‬‫א‬‫א‬
E١
‫א‬‫א‬
E٢

 ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬٢٠٠{٠٠٠١٠٠{٠٠٠‫א‬‫א‬‫א‬٪٧
 W‫א‬
 ‫א‬
‫א‬‫א‬
- ٣٩ -
E١
E٢
 ‫א‬‫א‬
‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 

 ‫א‬‫א‬‫א‬
١{٠٠٠{٠٠٠‫א‬‫א‬‫א‬‫א‬‫א‬
١٤٢٢‫א‬‫א‬‫א‬‫א‬١W٢W٣
 W‫א‬‫א‬ ٤٢٠{٠٠٠
 ٪٦‫א‬‫א‬‫א‬ J ١
٨٠{٠٠٠‫א‬‫א‬‫א‬‫א‬ J ٢
K٥٠{٠٠٠
 W‫א‬
‫א‬
E١
‫א‬‫א‬
E٢

 ‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
 ‫א‬٪٤٠،٪٤٠،٪٢٠٨٠٠{٠٠٠‫א‬‫א‬
E١
‫א‬‫א‬‫א‬
E٢
٪٦‫א‬‫א‬
E٣
٪١٠‫א‬
E٤
١٠٠{٠٠٠‫א‬‫א‬‫א‬‫א‬
E٥
٣٥٠{٠٠٠١٤٢٢‫א‬‫א‬‫א‬‫א‬
E٦
 W‫א‬
E٧
K‫א‬
 ‫א‬
 ‫א‬
 ‫א‬
 ‫א‬
 ١٤٢٢L٦L٣٠
 ‫א‬
 ١٦{٠٠٠
 ‫א‬
 ١٤٢٢L٩L٣٠
 ‫א‬
 ١٨{٠٠٠
 ‫א‬
- ٤٠ -
 ‫א‬‫א‬
‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
‫א‬٪١٠‫א‬‫א‬‫א‬
E٨
٨{٠٠٠‫א‬١٠{٠٠٠١٤٢٢L١L١‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬
K١٤٢٢L١٢L٣٠٣٣٠{٠٠٠‫א‬‫א‬‫א‬‫א‬
E٩
 W‫א‬
K‫א‬‫א‬ J ١
K‫א‬‫א‬ J ٢
K‫א‬‫א‬ J ٣

- ٤١ -
 ‫א‬‫א‬
 ٢٤١
 ‫א‬
 ١ ‫א‬
 ‫א‬
 
 ‫א‬‫א‬W‫א‬‫א‬
 ‫א‬
 ‫א‬‫א‬
 W‫א‬
 ‫א‬‫א‬E×F‫א‬‫א‬E√F
 KE×F‫א‬
(١
‫א‬‫א‬‫א‬
(٢
‫א‬‫א‬‫א‬‫א‬‫א‬
(٣
KE×F‫א‬
‫א‬‫א‬‫א‬‫א‬
KE√F‫א‬‫א‬‫א‬
KE×F‫א‬‫א‬‫א‬‫א‬
(٤
KE×F‫א‬‫א‬‫א‬‫א‬
(٥
 ‫א‬‫א‬
 W‫א‬
 ١٠٠{٠٠٠ZE٣÷١F×٣٠٠{٠٠٠Z‫א‬‫א‬‫א‬‫א‬
 ١٠٠{٠٠٠ZE٣÷١F×٣٠٠{٠٠٠Z‫א‬‫א‬‫א‬‫א‬
 ١٠٠{٠٠٠ZE٣÷١F×٣٠٠{٠٠٠Z‫א‬‫א‬‫א‬‫א‬

 ‫א‬
 ‫א‬
 
 
 

 ‫א‬‫א‬L

 ١٠٠{٠٠٠
 ‫א‬‫א‬L

 ١٠٠{٠٠٠
 ١٤٢٣L٢L١
 ‫א‬‫א‬L
 


 ‫א‬‫א‬‫א‬L  ١٠٠{٠٠٠
 ‫א‬‫א‬‫א‬L  ١٠٠{٠٠٠
- ٤٢ -

 ١٠٠{٠٠٠
 ‫א‬‫א‬
 ٢٤١
 ‫א‬
 ١ ‫א‬
 ‫א‬
 
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 ‫א‬L
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 ‫א‬
 ‫א‬
 
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 ‫א‬
 ‫א‬
 
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 ٢٤١
 ‫א‬
 ١ ‫א‬
 ‫א‬
 
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 ‫א‬
 ‫א‬
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 ‫א‬
 ١ ‫א‬
 ‫א‬
 
 ‫א‬‫א‬W‫א‬‫א‬
 ‫א‬‫א‬
 W‫א‬
 ٤٠٠ZE١٢D٨FCE١٠٠÷١٠F×٦٠٠٠Z‫א‬‫א‬
 ٥٢٥ZE١٢D٩FCE١٠٠D١٠FC٧٠٠٠Z‫א‬‫א‬‫א‬

 ‫א‬
 ‫א‬
 
 
 ١٤٢٢L٣L٣٠
 ‫א‬‫א‬‫א‬L
 ١٤٢٢L٤L٣٠
 ‫א‬‫א‬L
 ١٤٢٢L١٢L٣٠
 

 ‫א‬‫א‬‫א‬L
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 ٧{٠٠٠
 ‫א‬‫א‬L
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 ٦{٠٠٠
 ‫א‬L
 ‫א‬L
 
 ‫א‬‫א‬‫א‬L
 ‫א‬‫א‬L
 ١٤٢٢L١٢L٣٠
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 ‫א‬‫א‬L
 ١٤٢٢L١٢L٣٠
 
 ١٤٢٢L١٢L٣٠
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 ٩٢٥
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 ‫א‬‫א‬‫א‬L
 ٧{٠٠٠
 ‫א‬‫א‬L
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 ‫א‬‫א‬L
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 
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 ‫א‬‫א‬
 ٢٤١
 ‫א‬
 ١ ‫א‬
 ‫א‬
 
 ‫א‬‫א‬‫א‬L
 ٤٠٠
 ‫א‬‫א‬L
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 W‫א‬
 J ١
 ‫א‬
 ‫א‬
 ١٤٢١L٦L١
 
 ‫א‬L
 
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 ١٠٠{٠٠٠
 ‫א‬‫א‬L  ١٠٠{٠٠٠
 ١٤٢١L١٢L٣٠
 ١٤٢١L١٢L٣٠
 ‫א‬‫א‬L
 ‫א‬‫א‬L
 ‫א‬‫א‬‫א‬L
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 ‫א‬‫א‬L
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 ‫א‬‫א‬‫א‬LJ ٢
 ‫א‬
 ‫א‬
١٤٢٣L٣L١
 KL
 ‫ א‬ ‫א‬
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 ‫א‬
 ١ ‫א‬
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 ٧{٠٠٠
 ‫א‬‫א‬L  ١٤{٠٠٠

- ٥١ -
 ‫א‬‫א‬
 ٢٤١
 ‫א‬
 ١ ‫א‬
 ‫א‬
 
 ‫א‬‫א‬‫א‬

 W‫א‬
K١
 ٣٠{٠٠٠ZE١٠٠÷٦F×EE٦D٣FC١{٠٠٠{٠٠٠FZ‫א‬‫א‬‫א‬‫א‬
 ٢٠{٠٠٠ZE١٠٠÷٦F×EE٦D٢FC١{٠٠٠{٠٠٠FZ‫א‬‫א‬‫א‬
 ١٠{٠٠٠ZE١٠٠÷٦F×EE٦D١FC١{٠٠٠{٠٠٠FZ‫א‬‫א‬‫א‬

 ‫א‬
 ‫א‬

 

 

 ‫א‬‫א‬‫א‬‫א‬L
 ٣٠{٠٠٠
 ‫א‬‫א‬‫א‬L
 ٢٠{٠٠٠
 ‫א‬‫א‬‫א‬L
 ١٠{٠٠٠


 ‫א‬‫א‬‫א‬‫א‬L

 ٣٠{٠٠٠
 ‫א‬‫א‬‫א‬L

 ٢٠{٠٠٠
‫א‬‫א‬‫א‬L

 ١٠{٠٠٠

 ‫א‬‫א‬‫א‬L
 ٣٠{٠٠٠
 ‫א‬‫א‬L
 ١٠{٠٠٠
 ‫א‬‫א‬L

 

‫א‬‫א‬L
 ‫א‬‫א‬L
 ‫א‬‫א‬L

- ٥٢ -


 ٢٠{٠٠٠
 ‫א‬‫א‬L
 ‫א‬L

 ٢١{٠٠٠
 
 

 
 ‫א‬‫א‬L

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 ٨٠{٠٠٠
 ٥٠{٠٠٠
 ٣٠{٠٠٠

 ٨٠{٠٠٠
 ٨٠{٠٠٠
 ‫א‬‫א‬
 ٢٤١
 ‫א‬
 ١ ‫א‬
 ‫א‬
 
 ‫א‬‫א‬
 W‫א‬
 ٩{٦٠٠ZE١٠٠÷٦F×E١٠٠D٢٠C٨٠٠{٠٠FZ‫א‬‫א‬‫א‬
١٩{٢٠٠ZE١٠٠÷٦F×E١٠٠D٤٠C٨٠٠{٠٠FZ‫א‬‫א‬‫א‬
 ١٩{٢٠٠ZE١٠٠÷٦F×E١٠٠D٤٠C٨٠٠{٠٠FZ‫א‬‫א‬‫א‬
 ٦٦٧ZE١٢D٥FCE١٠٠D١٠FC١٦{٠٠٠Z‫א‬‫א‬
 ٤٥٠ZE١٢D٣FCE١٠٠D١٠FC٨{٠٠٠Z‫א‬‫א‬
 ١{٠٠٠ZE١٠٠÷١٠F×١٠{٠٠٠Z‫א‬‫א‬‫א‬‫א‬

٨{٠٠٠ZE١٠٠÷١٠F×٨{٠٠٠Z‫א‬‫א‬‫א‬‫א‬‫א‬

 ‫א‬
 ‫א‬
 ١٤٢٢L٦L٣٠
 ‫א‬‫א‬L
 ١٤٢٢L٩L٣٠
 ‫א‬‫א‬L
 ‫א‬L
 ‫א‬L
 ١٤٢٢L١٢L٣٠

 ١٦{٠٠٠

 ١٨{٠٠٠
 ١٦{٠٠٠

 ١٨{٠٠٠

 ‫א‬‫א‬L

 ١٦{٠٠٠
 ‫א‬‫א‬L

 ١٨{٠٠٠
 
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 ‫א‬‫א‬L

 ١٦{٠٠٠
 ١٨{٠٠٠
 
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 ‫א‬‫א‬L

 ٦٦٧
 ‫א‬‫א‬L

 ٤٥٠
 ‫א‬‫א‬L
 ١٤٢٢L١٢L٣٠
 
 
 ‫א‬‫א‬L

 
 ١{١١٧

 

 ‫א‬‫א‬L

 ٦٦٧
 ‫א‬‫א‬L

 ٤٥٠
 
 ‫א‬‫א‬L
- ٥٣ -

 ٦٦٧

 ‫א‬‫א‬
 ٢٤١
 ‫א‬
 ١ ‫א‬
 ‫א‬
 
 ‫א‬‫א‬L
 ١٤٢٢L١٢L٣٠
 ٤٥٠
 ‫א‬‫א‬L

 
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 ٩{٦٠٠
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 ١٩{٢٠٠
 ‫א‬‫א‬‫א‬L
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 ٤٨{٠٠٠
 E‫א‬‫א‬F
 ١٤٢٢L١٢L٣٠

 

 ‫א‬‫א‬‫א‬L

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 ١٤٢٢L١٢L٣٠
 ‫א‬‫א‬L
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‫א‬‫א‬L
 ٨٠٠
 ‫א‬‫א‬L  ٩٧{٧٧٢

 
- ٥٦ -




 
١٢٥{٧٧٢
١٠٧{٧٧٢
 ‫א‬


١٠٧{٧٧٢
١٢٥{٧٧٢

 ‫א‬‫א‬‫א‬
ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<í‰‰ö¹]
‫א‬‫א‬‫א‬‫א‬
‫א‬
‫א‬‫א‬
‫א‬‫א‬
٢
 ‫א‬‫א‬
‫א‬‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
‫א‬‫א‬W‫א‬‫א‬
W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬

 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫• א‬
 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K٪٩٠

 ٨W‫א‬‫א‬
 W‫א‬‫א‬
 K •
 •
KEData showF‫א‬ •
‫א‬ •
K‫א‬‫א‬‫א‬‫א‬‫• א‬

W‫א‬‫א‬
١٤٢٢-١٠١١-‫א‬‫א‬
- ٥٧ -
 ‫א‬‫א‬
‫א‬‫א‬
 ٢٤١
 ‫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
Increase of Partnerships Capital
‫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
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 K ‫א‬‫א‬‫א‬
-١
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
-٢
K‫א‬‫א‬‫א‬
-٣
K‫א‬‫א‬
-٤
 K‫א‬‫א‬
 ‫א‬‫א‬‫א‬W
 W‫א‬‫א‬ ‫א‬‫א‬‫א‬ ‫א‬
 ‫א‬‫א‬‫א‬‫א‬L
 ‫א‬‫א‬L
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬L
- ٥٨ -
 ‫א‬‫א‬
‫א‬‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 ‫א‬‫א‬L
 W‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬L
 ‫א‬L
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬L
 
 ‫א‬‫א‬L
 ‫א‬‫א‬L
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ 
 W‫א‬‫א‬‫א‬
 ‫א‬‫א‬L
 
 ‫א‬‫א‬L
 ‫א‬‫א‬L
 ‫א‬‫א‬‫א‬W
‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 ‫א‬L
 ‫א‬‫א‬L
 ‫א‬‫א‬W‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 ‫א‬L
- ٥٩ -
 ‫א‬‫א‬
‫א‬‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 
 ‫א‬‫א‬L
 ‫א‬‫א‬L

 W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬٣W٢W٣‫א‬‫א‬
 ١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬ ‫א‬
 ‫א‬
 ‫ א‬ ‫א‬


 ‫א‬
 ‫א‬‫א‬
 ‫ א‬ ‫א‬


 ‫א‬  ٦٥{٠٠٠

   ٢٠٠{٠٠٠

 ‫א‬‫א‬  ٦٠{٠٠٠

 ‫א‬  ١٦٥{٠٠٠

 ‫א‬
 ١٢٥{٠٠٠
 ‫א‬‫ א‬ ١٠٠{٠٠٠
‫א‬‫א‬
 ‫א‬‫א‬


 ‫א‬‫א‬‫א‬

 ٤٦٥{٠٠٠


 ‫א‬‫א‬‫א‬
٣٧٥{٠٠٠

 ‫ א‬ ١٧٠{٠٠٠

 ‫א‬‫א‬‫א‬
٣٧٥{٠٠٠

   ٣٥٠{٠٠٠

‫א‬‫א‬‫א‬
٢٥٠{٠٠٠
 ‫א‬‫א‬

 ‫א‬‫א‬

 ‫ א‬ ٢٠{٠٠٠
 ‫א‬
١٠٠{٠٠٠

١{٠٠٠{٠٠٠

‫א‬

 ٩٢٠{٠٠٠
 ‫א‬‫א‬


‫א‬‫א‬

 ١٢٠{٠٠٠
 ‫א‬‫א‬

 ٤٠{٠٠٠
‫א‬
 ‫ א‬ ٤٠٠{٠٠٠
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 ١٠٠{٠٠٠

١{٣٨٥{٠٠٠
 ‫א‬
 ‫א‬
 ‫א‬

 ١{٣٨٥{٠٠٠
 ‫א‬

- ٦٠ -
 ‫א‬‫א‬
‫א‬‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬٥٠٠{٠٠٠‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
(١
W‫א‬‫א‬
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K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
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‫א‬‫א‬‫א‬١٤٢٢L١٢L٣٠‫א‬
(٤
K‫א‬‫א‬‫א‬‫א‬
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 K٣٨٠{٠٠٠‫א‬–٢٢٠{٠٠٠‫א‬
K‫א‬‫א‬١٠٠{٠٠٠
 W‫א‬
 K‫א‬‫א‬‫א‬‫א‬ E١
K‫א‬‫א‬‫א‬‫א‬ E٢
 W‫א‬
 ‫א‬
 ‫א‬
 ١٤٢٣L٣L١
 
 
 

 ‫א‬‫א‬L
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 ‫א‬‫א‬L
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 ‫א‬‫א‬‫א‬L
 ٢٠{٠٠٠
 ‫א‬‫א‬‫א‬L  ١٠٠{٠٠٠
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 E‫א‬‫א‬‫א‬‫א‬F
 ١٤٢٣L٣L١٥
 ‫א‬‫א‬L

 
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 ‫א‬‫א‬‫א‬L
 ١٥{٠٠٠
 ‫א‬‫א‬‫א‬L
 ١٠{٠٠٠
 ‫א‬‫א‬‫א‬L
 ١٥{٠٠٠
 ٤٠{٠٠٠
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 E‫א‬‫א‬‫א‬F
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- ٦١ -
 
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 ‫א‬L
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 ‫א‬‫א‬
‫א‬‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 ‫א‬L
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 ‫א‬L
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 ٥٠{٠٠٠
 

 ‫א‬L
 ٥٠{٠٠٠
 E‫א‬F

 ‫א‬‫א‬‫א‬L
 ١٨{٧٥٠
 ‫א‬‫א‬‫א‬L
 ١٢{٥٠٠
 ‫א‬‫א‬‫א‬L
 ١٨{٧٥٠
 E‫א‬‫א‬‫א‬F

 ‫א‬‫א‬L
 ‫א‬‫א‬‫א‬L
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 ٦٠{٠٠٠
 E‫א‬‫א‬‫א‬F

 ‫א‬‫א‬L
 
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 ‫א‬‫א‬‫א‬L
 ٣٧{٥٠٠
 ‫א‬‫א‬‫א‬L
 ٢٥{٠٠٠
 ‫א‬‫א‬‫א‬L
 ١٠٠{٠٠٠
 ٣٧{٥٠٠

 ‫א‬L
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 
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 ‫א‬‫א‬‫א‬L
 ٣٣{٧٥٠
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 ‫א‬‫א‬‫א‬L  ١٤٢{٥٠٠
 E‫א‬‫א‬F

 ‫א‬‫א‬‫א‬L
 ‫א‬L
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 ٤٦{٢٥٠
 E‫א‬‫א‬‫א‬F


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
- ٦٢ -
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 ‫א‬‫א‬
‫א‬‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 ‫א‬١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬ ‫א‬
 ‫א‬
 ‫ א‬ ‫א‬


 ‫א‬  ٦٥{٠٠٠
 ‫א‬


 ٦٥{٠٠٠
 ‫א‬
 ‫א‬‫א‬
 ‫ א‬ ‫א‬

   ٢٢٠{٠٠٠

 ‫א‬  ١٦٥{٠٠٠

 ‫א‬‫ א‬ ١٠٠{٠٠٠
‫א‬‫א‬
 ‫א‬‫א‬



 ‫א‬‫א‬‫א‬

 ٤٨٥{٠٠٠


 ‫א‬‫א‬‫א‬
٥٠٠{٠٠٠

 ‫ א‬ ١٧٠{٠٠٠

‫א‬‫א‬‫א‬
٥٠٠{٠٠٠

 ‫ א‬ ٥٣٠{٠٠٠

 ‫א‬‫א‬‫א‬
٥٠٠{٠٠٠

   ٣٨٠{٠٠٠

 ‫א‬‫א‬

١{٥٠٠{٠٠٠
‫א‬
 ١{٠٨٠{٠٠٠
 ‫א‬‫א‬
 ‫א‬

١{٥٦٥{٠٠٠
 ‫א‬

 ١{٥٦٥{٠٠٠
 ‫א‬











- ٦٣ -
 ‫א‬‫א‬
‫א‬‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
‫א‬‫א‬W
Decrease of Partnerships Capital

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
‫א‬،،‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬ E١
K‫א‬‫א‬‫א‬ E٢
‫א‬‫א‬ E٣
 K‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 W‫א‬‫א‬
 
 ‫א‬‫א‬L
 ‫א‬‫א‬L
 ‫א‬‫א‬L
 W‫א‬‫א‬‫א‬
 
 ‫א‬‫א‬L
 ‫א‬‫א‬L
 
 ‫א‬L
- ٦٤ -
 ‫א‬‫א‬
‫א‬‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 ‫א‬L
 ‫א‬‫א‬‫א‬W 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 ‫א‬‫א‬L
 ‫א‬L

 ‫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
 W‫א‬ ‫א‬
 
 ‫א‬‫א‬L
 ‫א‬‫א‬L
 ‫א‬L

 W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬




- ٦٥ -
 W
 ‫א‬‫א‬
‫א‬‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 ١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬
 ‫ א‬ ‫א‬
 ‫א‬
 ‫ א‬ ‫א‬
 ‫א‬
 ‫א‬
 ‫א‬
 ‫א‬
 ‫א‬

١٨٥{٠٠٠
٣٢٠{٠٠٠

 ‫א‬‫א‬





 ‫א‬‫ א‬ ٣٠٠{٠٠٠

 ‫א‬‫ א‬ ١٠٠{٠٠٠

 ‫א‬‫ א‬ ٢٠٠{٠٠٠
 ٥٠٥{٠٠٠

 ‫א‬‫א‬

‫א‬‫א‬
 ‫א‬‫א‬‫א‬


 ٦٠٠{٠٠٠


‫א‬‫א‬‫א‬
٥٠٠{٠٠٠

 ‫ א‬ ٢٠٠{٠٠٠

‫א‬‫א‬‫א‬
٥٠٠{٠٠٠

 ‫ א‬ ٤٠٠{٠٠٠

   ٢٥٠{٠٠٠

 ‫א‬‫א‬







 ‫א‬
١{٠٠٠{٠٠٠
‫א‬

‫א‬‫א‬

‫א‬‫א‬


 ‫א‬
 ‫א‬

 ٣٠{٠٠٠
 ٨٨٠{٠٠٠


 ١٠{٠٠٠
 ١٥{٠٠٠

 ٢٥{٠٠٠
‫א‬

 ‫א‬
 ‫א‬
 ‫א‬

١{٥٠٥{٠٠٠
 ‫א‬

 ١{٥٠٥{٠٠٠
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
E١
W‫א‬‫א‬
E٢
 ٢٠٠{٠٠٠‫א‬–١٢٠{٠٠٠‫א‬‫א‬‫א‬
 ‫א‬٪١٠‫א‬‫א‬
E٣
K٣٠٠{٠٠٠‫א‬‫א‬‫א‬
E٤
K‫א‬‫א‬‫א‬‫א‬
- ٦٦ -
E٥
 ‫א‬‫א‬
‫א‬‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 W‫א‬
 ‫א‬‫א‬‫א‬‫א‬ E١
‫א‬‫א‬‫א‬‫א‬ E٢
 W‫א‬
 ‫א‬
 ‫א‬
 
 ١٤٢٣L١٢L٣٠
 

 ‫א‬‫א‬‫א‬L

 ١٠{٠٠٠
 ‫א‬‫א‬‫א‬L

 ١٥{٠٠٠

 



 ١٠{٠٠٠
 ‫א‬‫א‬L
 ١٥{٠٠٠
 ‫א‬L
 


 ‫א‬‫א‬‫א‬L
 ٨٠{٠٠٠
 ‫א‬‫א‬L
 ٣{٠٠٠
 ‫א‬L


 ‫א‬‫א‬L
 E‫א‬‫א‬‫א‬F

 
 ٥٠{٠٠٠
 ١٣٣{٠٠٠


 E‫א‬F

 


 ٦٦{٥٠٠
 ‫א‬‫א‬‫א‬L

 ٦٦{٥٠٠
 ‫א‬‫א‬‫א‬L

 ‫א‬L  ١٣٣{٠٠٠
 E‫א‬‫א‬‫א‬F

 

 ‫א‬‫א‬‫א‬L

 ١٢٣{٥٠٠
 ‫א‬‫א‬‫א‬L

 ١١٨{٥٠٠

 ‫א‬L  ٢٤٢{٠٠٠


 E‫א‬F

- ٦٧ -
 ‫א‬‫א‬
‫א‬‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 ١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬ ‫א‬
 ‫א‬
 ‫ א‬ ‫א‬


 ‫א‬
 ‫א‬‫א‬
 ‫ א‬ ‫א‬


 ‫א‬
١٨٥{٠٠٠

 ‫א‬‫ א‬ ٣٠٠{٠٠٠

 ‫א‬
٣٢٠{٠٠٠

 ‫א‬‫ א‬ ١٢٠{٠٠٠

 ‫א‬

 ٥٠٥{٠٠٠

 ‫א‬‫א‬
 ‫א‬‫ א‬ ١٠٠{٠٠٠
‫א‬‫א‬


 ‫א‬‫א‬‫א‬

 ٥٢٠{٠٠٠


 ‫א‬‫א‬‫א‬
٣٠٠{٠٠٠

 ‫ א‬ ٢٠٠{٠٠٠

 ‫א‬‫א‬‫א‬
٣٠٠{٠٠٠

 ‫ א‬ ١٥٨{٠٠٠

 ‫א‬‫א‬



 ٦٠٠{٠٠٠


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
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 ‫א‬٣٠{٠٠٠
 KKE٣{٠٠٠F

 ٢٧{٠٠٠
 ‫א‬  ٢٠٠{٠٠٠
 
‫א‬





 ٥٨٥{٠٠٠
 ‫א‬‫א‬
 ‫א‬

١{١٠٥{٠٠٠
 ‫א‬

- ٦٨ -
 ‫א‬

 ١{١٠٥{٠٠٠
 ‫א‬‫א‬
‫א‬‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 ‫א‬
 ‫א‬‫א‬
‫א‬‫א‬ ٦٠٠{٠٠٠‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
E١
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
E٣
K‫א‬‫א‬‫א‬‫א‬‫א‬
E٤
K‫א‬‫א‬‫א‬
E٢
K‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
 ١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬
 ‫א‬ ‫א‬
 ‫א‬
 ‫א‬

‫א‬
 ‫א‬

 ‫א‬‫א‬
 ‫ א‬ ‫א‬


 ‫א‬  ٨٠{٠٠٠

 ‫א‬‫ א‬ ٢٠٠{٠٠٠

 ‫א‬

 ‫א‬‫ א‬ ١٠٠{٠٠٠

 ‫א‬
٣٢٠{٠٠٠

٤٠٠{٠٠٠  ‫א‬‫א‬

 ‫א‬‫א‬


 ٣٠٠{٠٠٠

 ‫א‬‫א‬‫א‬


 ‫א‬‫א‬
١٥٠{٠٠٠

 ‫א‬
 ٨٥{٠٠٠

 ‫א‬‫א‬
١٠٠{٠٠٠

 ‫א‬
 ٣٠{٠٠٠


‫א‬‫א‬‫א‬


 ‫א‬‫א‬

 ‫א‬‫א‬
 ‫א‬‫א‬
 ‫א‬‫א‬
١٥٠{٠٠٠


   ٨{٠٠٠
   ١٢{٠٠٠
‫א‬


 ‫ א‬ ٢٧٠{٠٠٠
   ١٢٠{٠٠٠
٤٠٠{٠٠٠
 

 ٢٠{٠٠٠
 ‫א‬
 ‫א‬
 ١٥{٠٠٠
‫א‬
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 ٥٠٥{٠٠٠


 ١٥{٠٠٠
 ‫א‬

٨٢٠{٠٠٠
 ‫א‬
- ٦٩ -
 ‫א‬

 ٨٢٠{٠٠٠
 ‫א‬‫א‬
‫א‬‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 W‫א‬
 ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
-١
-٢

 ‫א‬‫א‬
٥٠٠{٠٠٠‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬٪٦٠،٪٤٠
 ١٤٢٠L١٢L٣٠‫א‬‫א‬‫א‬‫א‬
 ‫א‬ ‫א‬
 ‫א‬
 ‫א‬

 ‫א‬‫א‬  ٨٠{٠٠٠
 ‫א‬  ٣٠{٠٠٠
 ‫א‬

‫א‬
 ‫א‬
 ‫א‬‫א‬


 ‫א‬

 ‫ א‬ ‫א‬

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 ٨٠{٠٠٠
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 ‫א‬‫ א‬ ١٠٠{٠٠٠
 ‫ א‬ ١٢٠{٠٠٠
١١٠{٠٠٠

 ٣٠٠{٠٠٠
 ‫א‬‫א‬
 ‫א‬‫א‬


 ‫א‬‫א‬‫א‬


 ‫א‬‫א‬
١٠٠{٠٠٠

 ‫א‬
 ٥٥{٠٠٠

‫א‬‫א‬‫א‬
١٥٠{٠٠٠

 ‫א‬
 ١٥{٠٠٠

 ‫א‬‫א‬

 ‫א‬‫א‬

 ‫א‬

٢٥٠{٠٠٠
 ‫א‬
 ٤٠{٠٠٠ ‫א‬‫א‬‫א‬
٤٠٠{٠٠٠
 ‫א‬
 ٣٠{٠٠٠


 ١٠٠{٠٠٠

 ٤٠٠{٠٠٠
 ‫א‬
 W‫א‬‫א‬
 W‫א‬
E١
K٢٠٠{٠٠٠‫א‬‫א‬–١٢٠{٠٠٠‫א‬
K‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬
E٢
E٣
 W‫א‬
K‫א‬‫א‬‫א‬ J ١
 K‫א‬‫א‬ J ٢
- ٧٠ -
 ‫א‬‫א‬
‫א‬‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
‫א‬‫א‬‫א‬ J ٣
 ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 ١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬
 ‫א‬ ‫א‬
 ‫ א‬ ‫א‬
 ‫א‬
 ‫ א‬ ‫א‬
 ‫א‬


 ‫א‬
٨٠{٠٠٠

 ‫א‬‫ א‬ ٥٠٠{٠٠٠

 ‫א‬ ١٠٠{٠٠٠

 ‫א‬‫ א‬ ١٠٠{٠٠٠

 ‫א‬

 ‫א‬‫א‬


 ‫א‬‫א‬ ٣٠٠{٠٠٠
١٨٠{٠٠٠
 ‫א‬‫א‬ ٤٠٠{٠٠٠




 ‫א‬‫א‬‫א‬
 ‫א‬



‫א‬‫א‬

 ‫א‬‫א‬ ٣٠٠{٠٠٠
 ‫א‬‫א‬
 ‫א‬‫א‬

 ٦٠٠{٠٠٠


 ٧٠{٠٠٠

 ‫ א‬ ٣٠٠{٠٠٠

 ٣٠{٠٠٠

   ١٣٠{٠٠٠

 ‫א‬
١{٠٠٠{٠٠٠



‫א‬

‫א‬‫א‬


‫א‬‫א‬

 
 
 
‫א‬
 ٥٣٠{٠٠٠
 ٢٠{٠٠٠

 ١٥{٠٠٠
 ١٥{٠٠٠

 ٥٠{٠٠٠
 ‫א‬
 ‫א‬

١{١٨٠{٠٠٠
 ‫א‬

 ١{١٨٠{٠٠٠
 ‫א‬
 W‫א‬‫א‬
 K‫א‬٣٠٠{٠٠٠،٢٠٠{٠٠٠،٢٠٠{٠٠٠‫א‬
E١
 K‫א‬‫א‬‫א‬‫א‬
E٢
K‫א‬‫א‬‫א‬‫א‬‫א‬
E٣
- ٧١ -
 ‫א‬‫א‬
‫א‬‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 ‫א‬
K‫א‬‫א‬‫א‬
E١
K‫א‬‫א‬
E٢
K‫א‬‫א‬‫א‬
E٣
 ‫א‬‫א‬‫א‬
‫א‬‫א‬
 W‫א‬‫א‬‫א‬٢٠٠{٠٠٠‫א‬
 ١٤٢٠L١٢L٣٠‫א‬‫א‬‫א‬
 ‫א‬ ‫א‬
 ‫א‬
 ‫ א‬ ‫א‬

 ‫א‬ ١٨٠{٠٠٠
 ‫א‬ ١٩٠{٠٠٠
 ‫א‬

 ‫א‬

 ‫א‬‫א‬

 ‫א‬

 ‫ א‬ ‫א‬

 ‫ א‬ ٢٠٠{٠٠٠
٣٧٠{٠٠٠


 ‫א‬  ١٠٠{٠٠٠



 ‫א‬‫א‬‫א‬

 ‫א‬‫א‬ ٣٠٠{٠٠٠

 ‫א‬
 ‫א‬‫א‬ ٣٠٠{٠٠٠

 ‫א‬‫א‬




٦{٠٠٠{٠٠٠


 ٦٥{٠٠٠
 ‫א‬‫א‬
 ‫א‬‫א‬

 ٣٦٥{٠٠٠

 ١٠{٠٠٠

 ‫ א‬ ٤٠٠{٠٠٠

   ١٣٠{٠٠٠

 ‫א‬
 ٣٠{٠٠٠

‫א‬‫א‬‫א‬


 ‫א‬‫א‬


 ٥٧٠{٠٠٠

 
 ٢٠{٠٠٠

 
 ١٥{٠٠٠

‫א‬
 ٣٥{٠٠٠
 ‫א‬
 ‫א‬
 ‫א‬

٩٧٠{٠٠٠
 ‫א‬

 ٩٧٠{٠٠٠

 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ 
K‫א‬‫א‬‫א‬‫א‬
- ٧٢ -
E١
 ‫א‬‫א‬
‫א‬‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
W‫א‬
 K٥٠{٠٠٠‫א‬١٠٠{٠٠٠‫א‬–١٥٠{٠٠٠‫א‬
E٢
K‫א‬٪٥‫א‬‫א‬
E٣
K‫א‬‫א‬١٠{٠٠٠‫א‬‫א‬
E٤
K‫א‬‫א‬‫א‬‫א‬‫א‬
E٦
K‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬
 K‫א‬‫א‬‫א‬
J ١
K‫א‬‫א‬
J ٢
 K‫א‬‫א‬‫א‬
- ٧٣ -
E٥
J ٣
 ‫א‬‫א‬
‫א‬‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 W‫א‬‫א‬
Admission of A partner
W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬‫א‬‫א‬‫• א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬ •
 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K٪٩٠

 ٩W‫א‬‫א‬

 W‫א‬‫א‬
 K •
K •
 KEData showF‫א‬ •
K‫א‬ •
K‫א‬‫א‬‫א‬‫א‬‫• א‬
 W‫א‬‫א‬
  ١٤٢٢-١٠١١-‫א‬‫א‬
- ٧٤ -
 ‫א‬‫א‬
‫א‬‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫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‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬‫א‬W‫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‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 
 EF‫א‬‫א‬L
 EF‫א‬‫א‬L
 E‫א‬F‫א‬‫א‬L
- ٧٥ -
 ‫א‬‫א‬
‫א‬‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬L
 
 EF‫א‬L
 EF‫א‬L
 W‫א‬‫א‬‫א‬
‫א‬‫א‬ K١
‫א‬‫א‬‫א‬‫א‬ K٢
 K‫א‬‫א‬
 ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬
 W
‫א‬‫א‬‫א‬‫א‬
 W١٤٢٢L١٢L٣٠
‫א‬ ‫א‬
 ‫א‬
 ‫א‬

 ‫א‬ ١٢٠{٠٠٠
 ‫א‬
 ‫א‬
‫א‬
 ‫א‬
 ‫א‬‫א‬


١٢٠{٠٠٠

 ‫ א‬ ‫א‬

   ١٠٠{٠٠٠

 

 ‫א‬
 ١٠{٠٠٠
 ٤٠{٠٠٠
‫א‬‫א‬

 ‫א‬‫א‬‫א‬




 ١٥٠{٠٠٠

‫א‬‫א‬ ٢٠٠{٠٠٠

 ‫ א‬ ١٨٠{٠٠٠

‫א‬‫א‬ ٢٠٠{٠٠٠

 ‫ א‬ ٢٢٠{٠٠٠


 ‫א‬

 
 ‫א‬‫א‬

٤٠{٠٠٠

‫א‬
- ٧٦ -
 ١٠{٠٠٠


 ‫א‬‫א‬
‫א‬‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 ‫א‬

٤٤٠{٠٠٠
 ‫א‬‫א‬
 ‫א‬

٥٦٠{٠٠٠
 ‫א‬
 ٤١٠{٠٠٠

 ٥٦٠{٠٠٠
 ‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
W‫א‬ .١
 ٢٣٥{٠٠٠‫א‬–٣٥{٠٠٠‫א‬–١١٠{٠٠٠‫א‬
‫א‬‫א‬١١٥{٠٠٠‫א‬ .٢

 ‫א‬
 ‫א‬‫א‬ K١
 K‫א‬‫א‬‫א‬ K٢
 ‫א‬
 ‫א‬
 ‫א‬
 
١٤٢٣L١٢L٣٠
 
 

 ‫א‬L

 ١٠{٠٠٠
 ‫א‬L
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 ١٥{٠٠٠

 ٥{٠٠٠
 ‫א‬L
 ٢٥{٠٠٠
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
 E‫א‬F
١٤٢٣L١٢L٣٠
 ‫א‬L
 ‫א‬‫א‬‫א‬L
١٤٢٣L١٢L٣٠
 ٥{٠٠٠
 E‫א‬F

 ‫א‬L

 
 ‫א‬‫א‬L
 ‫א‬‫א‬L
 E‫א‬‫א‬‫א‬F
- ٧٧ -

 ١٠{٠٠٠
 ١٠{٠٠٠
 ٢٠{٠٠٠
 ‫א‬‫א‬
‫א‬‫א‬
١٤٢٣L١٢L٣٠
 ٢٤١
 ‫א‬
 ‫א‬
 
 ‫א‬‫א‬L
 

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 ‫א‬‫א‬L
 ٢٠{٠٠٠
 ‫א‬‫א‬L
 ٢٠{٠٠٠
 E‫א‬‫א‬‫א‬F
 ٤٠{٠٠٠
 
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 ‫א‬‫א‬L
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 ٥٧{٥٠٠
 ‫א‬L

 ١١٥{٠٠٠
 

١٤٢٣L١٢L٣٠
 ‫א‬‫א‬L  ١١٥{٠٠٠

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 E
١٤٢٣L١٢L٣٠
 ‫א‬L
 ٥٧{٥٠٠
 ‫א‬L
 ٥٧{٥٠٠
 ‫א‬F
 E
 W
 W‫א‬‫א‬
 ١٠{٠٠٠ZE٢÷١F×٢٠{٠٠٠Z‫א‬
 ١٠{٠٠٠ZE٢÷١F×٢٠{٠٠٠Z‫א‬
 W‫א‬‫א‬
 ٢٠{٠٠٠ZE٢÷١F×٤٠{٠٠٠Z‫א‬
 ٢٠{٠٠٠ZE٢÷١F×٤٠{٠٠٠Z‫א‬
 W‫א‬‫א‬
 ٥٧{٥٠٠ZE٤÷١F×E٢٠{٠٠٠H١٠{٠٠٠H٢٠٠{٠٠٠FZ‫א‬
 ٥٧{٥٠٠ZE٤÷١F×E٢٠{٠٠٠H١٠{٠٠٠H٢٠٠{٠٠٠FZ‫א‬
- ٧٨ -
 ‫א‬‫א‬
‫א‬‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 ١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬‫א‬
 ‫א‬ ‫א‬
 ‫א‬
 ‫א‬

 ‫א‬ ١٢٠{٠٠٠
 ‫א‬
 ‫א‬‫א‬
‫א‬
 ‫א‬
 ‫א‬‫א‬


١٢٠{٠٠٠

 ‫ א‬ ‫א‬
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   ١١٠{٠٠٠

 
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 ‫א‬
 ١٠{٠٠٠
 ٣٥{٠٠٠
 ‫א‬‫א‬

 ‫א‬‫א‬‫א‬


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 ‫א‬‫א‬ ١٧٢{٥٠٠

 ‫ א‬ ٢٩٥{٠٠٠
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 ‫א‬‫א‬ ١٧٢{٥٠٠

 ‫ א‬ ٢٣٥{٠٠٠
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 ‫א‬‫א‬ ١١٥{٠٠٠

 ‫א‬

 ‫א‬‫א‬

 ‫א‬‫א‬
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 
 
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‫א‬
٤٦٠{٠٠٠
‫א‬‫א‬‫א‬
 ١٠{٠٠٠
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 ٥٤٠{٠٠٠
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 ‫א‬
 ‫א‬
 ‫א‬
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‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ K١
‫א‬‫א‬‫א‬‫א‬ K٢
‫א‬‫א‬‫א‬‫א‬ K٣
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W
- ٧٩ -
 ‫א‬‫א‬
‫א‬‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
J 
 K‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J 
K‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬
 W‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J 
K‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬ J 
W‫א‬ J 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬Z‫א‬
 ‫א‬‫א‬‫א‬‫א‬C
‫א‬‫א‬‫א‬‫א‬‫א‬ K١
W‫א‬‫א‬‫א‬‫א‬
 ‫א‬L
 
 EF‫א‬‫א‬L
 EF‫א‬‫א‬L
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٢
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J 
 
 EF‫א‬‫א‬L
- ٨٠ -
 ‫א‬‫א‬
‫א‬‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 EF‫א‬‫א‬L
 E‫א‬F‫א‬‫א‬L
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J 
‫א‬‫א‬‫א‬‫א‬
 W
٪٦٠،٪٤٠‫א‬‫א‬‫א‬‫א‬
 W١٤٢١L١٢L٣٠‫א‬‫א‬‫א‬

 ‫א‬ ‫א‬
 ‫א‬
 ‫ א‬‫א‬

 ‫א‬  ١٥٠{٠٠٠
 ‫א‬
 ‫א‬



١٥٠{٠٠٠

 ‫א‬
 ‫א‬‫א‬
 ‫ א‬ ‫א‬


   ١٩٠{٠٠٠
‫א‬‫א‬

 ‫א‬‫א‬‫א‬


 ١٩٠{٠٠٠

‫א‬‫א‬‫א‬  ١٠٠{٠٠٠

 ‫ א‬ ١٠٠{٠٠٠

 ‫א‬‫א‬‫א‬  ٢٠٠{٠٠٠

 ‫ א‬ ١٥٠{٠٠٠

 ‫א‬

٣٠٠{٠٠٠
 ‫א‬
‫א‬
 ١٠{٠٠٠


 ٢٦٠{٠٠٠

 ٤٥٠{٠٠٠
 ‫א‬‫א‬
 ‫א‬

٤٥٠{٠٠٠
 ‫א‬
 ‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬١٠٥{٠٠٠‫א‬ K١
K‫א‬
K‫א‬‫א‬‫א‬‫א‬ K٢
 ‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬ -١
K‫א‬‫א‬‫א‬‫א‬ -٢
- ٨١ -
 ‫א‬‫א‬
‫א‬‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 W‫א‬
 ٣٠٠{٠٠٠Z١٥٠{٠٠٠J ٤٥٠{٠٠٠ZE‫א‬‫א‬F‫א‬
 ١٠٠{٠٠٠ZE٣÷١F×٣٠٠{٠٠٠Z‫א‬‫א‬‫א‬‫א‬
 ١٠٥{٠٠٠Z‫א‬‫א‬‫א‬‫א‬‫א‬
 ٥{٠٠٠Z١٠٠{٠٠٠–١٠٥{٠٠٠Z‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬W
 ١٥{٠٠٠Z٣C٥{٠٠٠Z‫א‬
 ‫א‬
 ١٤٢١L١٢L٣٠
 ‫א‬
 
 ‫א‬L
 
 
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 ٣٥{٣٣٣
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 ٦٩{٦٦٧
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 E‫א‬
 ١٤٢١L١٢L٣٠
 ‫א‬L
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 ٣٥{٣٣٣
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 ٦٩{٦٦٧
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 E‫א‬

- ٨٢ -
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 ‫א‬‫א‬
‫א‬‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 ١٤٢١L١٢L٣٠‫א‬‫א‬‫א‬‫א‬
 ‫א‬ ‫א‬
 ‫א‬
 ‫א‬
 ‫א‬
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 ‫א‬
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١٥٠{٠٠٠  ‫א‬‫א‬
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 ‫א‬‫א‬‫א‬
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 ‫א‬‫א‬
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 ‫א‬
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 ‫א‬  ١٥٠{٠٠٠
 ‫א‬
 ‫א‬‫א‬
 ‫א‬‫א‬‫א‬

 ‫א‬‫א‬‫א‬

 ‫א‬‫א‬
 ‫ א‬١٥٠{٠٠٠

 ‫א‬  ١٠{٠٠٠


 ‫א‬‫א‬
 ٣٥{٣٣٣

 ‫א‬‫א‬
 ٦٩{٦٦٧

 ‫א‬‫א‬
 ‫א‬


٣٠٠{٠٠٠

١٩٠{٠٠٠

 ‫א‬‫א‬‫א‬  ١٠٠{٠٠٠


 ‫ א‬٢٠٥{٠٠٠

 ‫א‬‫א‬

  ١٩٠{٠٠٠

 ٦٦{٦٦٧
 ‫א‬‫א‬‫א‬  ١٣٣{٣٣٣

١٥٠{٠٠٠  ‫א‬‫א‬


 ‫א‬‫א‬

‫א‬‫א‬‫א‬

٣٦٥{٠٠٠
 ‫א‬

٥٥٥{٠٠٠
١٠٥{٠٠٠

٥٥٥{٠٠٠
 ‫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
 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
J 
K‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬ J 
W‫א‬‫א‬ J 
- ٨٤ -
 ‫א‬‫א‬
‫א‬‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬Z‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ C‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K١
W‫א‬‫א‬‫א‬‫א‬
 
 EF‫א‬‫א‬L
 EF‫א‬‫א‬L
 ‫א‬‫א‬L
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٢
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J 
 
 EF‫א‬‫א‬L
 EF‫א‬‫א‬L
 E‫א‬F‫א‬‫א‬L
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J 
‫א‬‫א‬‫א‬‫א‬
 W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬٩٠{٠٠٠‫א‬
K‫א‬‫א‬‫א‬
 ‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬ -١
K‫א‬‫א‬‫א‬‫א‬‫א‬ -٢
 W‫א‬
- ٨٥ -
 ‫א‬‫א‬
‫א‬‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 ٣٠٠{٠٠٠Z١٥٠{٠٠٠J ٤٥٠{٠٠٠ZE‫א‬‫א‬F‫א‬
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 ‫א‬‫א‬
 ‫א‬

‫א‬‫א‬‫א‬

٣٥٠{٠٠٠
 ‫א‬

٥٤٠{٠٠٠
 ٩٠{٠٠٠
٥٤٠{٠٠٠
 ‫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
 W‫א‬‫א‬ ‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬L
 ‫א‬‫א‬‫א‬L
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
- ٨٨ -
 ‫א‬‫א‬
‫א‬‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 ‫א‬‫א‬W‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬ ‫א‬
J 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
J 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
J 
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬
 W
‫א‬١٨٠{٠٠٠‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،
‫א‬‫א‬ ٣٠{٠٠٠‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬،‫א‬‫א‬
 ‫א‬‫א‬٥٠{٠٠٠–‫א‬٩٥{٠٠٠–‫א‬٢٥{٠٠٠–‫א‬‫א‬٨٠{٠٠٠
W‫א‬‫א‬‫א‬
 ‫א‬ ‫א‬
 ‫א‬
 ‫א‬

 ‫א‬  ٥٠{٠٠٠
 ‫א‬  ١٠{٠٠٠
 ‫א‬
 ‫א‬‫א‬

 ‫א‬‫א‬‫א‬‫א‬  ٩٠{٠٠٠
 ‫א‬‫א‬‫א‬  ٩٠{٠٠٠
 ‫א‬‫א‬

 ‫א‬



 
‫א‬ ‫א‬
‫א‬



 ‫א‬
 ‫א‬‫א‬
 ‫א‬‫א‬
 ‫ א‬‫א‬

١١٠{٠٠٠
 ‫ א‬ ٣٠{٠٠٠
 ٦٠{٠٠٠  ‫א‬‫א‬



١٨٠{٠٠٠

 ‫א‬‫א‬‫א‬

 ‫ א‬ ٢٠{٠٠٠
 ‫ א‬ ٨٠{٠٠٠
 ‫א‬  ٦٠{٠٠٠



١٤٠{٠٠٠




‫א‬‫א‬‫א‬

١٦٠{٠٠٠
 ‫א‬

٣٠٠{٠٠٠
 ٤٠{٠٠٠
 ٢٠{٠٠٠

٣٠٠{٠٠٠

- ٨٩ -
 ‫א‬‫א‬
‫א‬‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 W‫א‬
 ‫א‬‫א‬‫א‬ K١
 ‫א‬‫א‬‫א‬ K٢
 W‫א‬

 ‫א‬
 
 ‫א‬L
 
 


 ‫א‬‫א‬L
 ٣٠{٠٠٠
 ‫א‬L
 ٥{٠٠٠
 ‫א‬‫א‬L
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 ٤٥{٠٠٠
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 E‫א‬F
 ‫א‬L
 ‫א‬L
 E‫א‬F
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 ١٥{٠٠٠
 ١٥{٠٠٠
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 
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 ‫א‬‫א‬‫א‬‫א‬L
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 ١٥{٠٠٠
 ‫א‬‫א‬‫א‬L

 ١٥{٠٠٠
 ‫א‬‫א‬L

 ٤٠{٠٠٠
 

 ‫א‬L
 ٣٠{٠٠٠

‫א‬‫א‬‫א‬F
 E‫א‬
 ‫א‬‫א‬‫א‬‫א‬L
 ٢٠{٠٠٠
 ‫א‬‫א‬‫א‬L
 ٢٠{٠٠٠
 E‫א‬‫א‬F
 ‫א‬‫א‬L

 

 ‫א‬‫א‬‫א‬‫א‬L
 ‫א‬‫א‬‫א‬L
- ٩٠ -
 ١٠{٠٠٠
 ١٠{٠٠٠
 ٢٠{٠٠٠
 ‫א‬‫א‬
‫א‬‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 E‫א‬‫א‬‫א‬F
 ‫א‬L
 ‫א‬‫א‬‫א‬L

 ٣٠{٠٠٠
 ٣٠{٠٠٠
 E‫א‬‫א‬‫א‬F

.٢
 ‫א‬‫א‬‫א‬‫א‬
 ‫א‬ ‫א‬
 ‫א‬
 ‫א‬
‫א‬
 ‫א‬
 ‫ א‬ ‫א‬
 ‫א‬

٥٠{٠٠٠

 ‫א‬‫א‬
 ‫א‬‫א‬
 ٨٠{٠٠٠
 ‫א‬
١٠{٠٠٠

 ‫א‬
 ٢٥{٠٠٠
 ‫א‬
 ‫א‬‫א‬


 ٦٠{٠٠٠  ‫א‬‫א‬



 ١٠٥{٠٠٠

 ‫א‬‫א‬‫א‬
 ‫א‬
 ٥٠{٠٠٠
‫א‬‫א‬‫א‬ ١٠٥{٠٠٠

 ‫א‬
 ٩٥{٠٠٠

‫א‬‫א‬‫א‬
٣٠{٠٠٠

 ‫א‬
 ٥٠{٠٠٠

 ‫א‬


‫א‬‫א‬‫א‬‫א‬ ١٠٥{٠٠٠
 ‫א‬‫א‬

٣٤٠{٠٠٠
‫א‬‫א‬‫א‬
٣٠٠{٠٠٠
 ‫א‬




 ١٩٥{٠٠٠

 ٣٠٠{٠٠٠
 ‫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
 W‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬ K١
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬K٢
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬K٣
 W‫א‬‫א‬‫א‬

- ٩١ -
 ‫א‬‫א‬
‫א‬‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 ‫א‬‫א‬‫א‬‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬

 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W
‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬L
 
 E‫א‬F‫א‬‫א‬‫א‬L
 E‫א‬F‫א‬‫א‬L
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬L
 ‫א‬‫א‬‫א‬L
‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬L
 
 ‫א‬‫א‬‫א‬L
 EF‫א‬‫א‬L
 EF‫א‬‫א‬L
- ٩٢ -
 ‫א‬‫א‬
‫א‬‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 W
١W٢٣٠٠{٠٠٠‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬١٤٠{٠٠٠
 W‫א‬
 ‫א‬‫א‬‫א‬‫א‬
 E٤D١FC‫א‬‫א‬‫א‬Z‫א‬‫א‬‫א‬‫א‬
 ١١٠{٠٠٠ZE٤D١FCE١٤٠{٠٠٠H٣٠٠{٠٠٠FZ
 ٣٠{٠٠٠ZE١١٠{٠٠٠–١٤٠{٠٠٠FZ‫א‬‫א‬‫א‬
 ‫א‬‫א‬
 ١٢٠{٠٠٠Z٤C٣٠{٠٠٠Z‫א‬
 ‫א‬
 
 
 ‫א‬L

 

 ‫א‬‫א‬L
 ٨٠{٠٠٠
 ‫א‬‫א‬L
 ٤٠{٠٠٠
 E‫א‬F

 ‫א‬L

 ‫א‬‫א‬L  ١٤٠{٠٠٠
 ١٢٠{٠٠٠
 ١٤٠{٠٠٠
 E‫א‬‫א‬‫א‬‫א‬F
 ‫א‬‫א‬
 ‫א‬
 
 
 ‫א‬L

 

 E‫א‬F‫א‬‫א‬L  ١١٠{٠٠٠
 ‫א‬‫א‬L
 ٢٠{٠٠٠
 ‫א‬‫א‬L
 ١٠{٠٠٠
‫א‬‫א‬‫א‬‫א‬F
 E‫א‬‫א‬‫א‬
- ٩٣ -

 ١٤٠{٠٠٠
 ‫א‬‫א‬
‫א‬‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 ‫א‬‫א‬‫א‬‫א‬‫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
 W‫א‬‫א‬‫א‬‫א‬
 
 E‫א‬F‫א‬‫א‬L
 E‫א‬F‫א‬‫א‬L
 ‫א‬‫א‬L
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬ ‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
 ‫א‬‫א‬L
 E‫א‬F‫א‬‫א‬L
 E‫א‬F‫א‬‫א‬L
 ‫א‬‫א‬‫א‬L
 W
‫א‬ ‫א‬٩٠{٠٠٠‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
- ٩٤ -
 ‫א‬‫א‬
‫א‬‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 W‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬
 E٤D١FC‫א‬‫א‬‫א‬Z‫א‬‫א‬‫א‬‫א‬
 ٩٧{٥٠٠ZE٤D١FCE٩٠{٠٠٠H٣٠٠{٠٠٠FZ
 ٧{٥٠٠ZE٩٠{٠٠٠–٩٧{٥٠٠FZ‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬
 ٣٠{٠٠٠Z٤C٧{٥٠٠Z‫א‬‫א‬
 ‫א‬
 
 
 

 ‫א‬‫א‬L

 ‫א‬‫א‬L
 ‫א‬‫א‬L


 ٢٠{٠٠٠
 ١٠{٠٠٠
 ٣٠{٠٠٠
 E‫א‬‫א‬F
 ‫א‬L
 ‫א‬‫א‬L

 ٩٠{٠٠٠
 ٩٠{٠٠٠
 E‫א‬‫א‬‫א‬‫א‬F
 ‫א‬‫א‬‫א‬
 ‫א‬
 
 
 

 ‫א‬L

 ٩٠{٠٠٠
 ‫א‬‫א‬L

 ٥{٠٠٠
 ‫א‬‫א‬L
 E‫א‬F‫א‬‫א‬L
‫א‬‫א‬‫א‬‫א‬F


 ٢{٥٠٠
 ٩٧{٥٠٠

 E‫א‬‫א‬‫א‬

- ٩٥ -
 ‫א‬‫א‬
‫א‬‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 ‫א‬
 ‫א‬‫א‬
‫א‬٪٦٠،٪٤٠‫א‬‫א‬
 W١٤٢١L١٢L٣٠‫א‬‫א‬

 ‫א‬
 ‫א‬
‫א‬
 ‫א‬
 ‫ א‬ ‫א‬
 ‫א‬
 ‫א‬
 ‫א‬

١٩٠{٠٠٠
 ‫א‬
 ‫א‬
‫א‬‫א‬
 ‫א‬‫א‬
 

 ‫א‬‫א‬

 ‫א‬‫א‬
١٩٠{٠٠٠

٢٤٠{٠٠٠
٣٦٠{٠٠٠

 ‫א‬‫ א‬ ٤٠{٠٠٠

٢٠٠{٠٠٠

 ‫א‬‫ א‬ ٩٠{٠٠٠

 ‫א‬  ٥٠{٠٠٠
 ‫א‬‫א‬


 ‫א‬‫א‬‫א‬


 ‫א‬


 ‫א‬

٦٤٠{٠٠٠
 ‫א‬

٨٣٠{٠٠٠

 ٣٤٠{٠٠٠

٢٥٠{٠٠٠

 ‫ א‬ ٤٠{٠٠٠

 ‫א‬



٢٠٠{٠٠٠
‫א‬‫א‬‫א‬

 ‫א‬


 ٤٩٠{٠٠٠
 ٨٣٠{٠٠٠
 ‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
W‫א‬ .١
 K٢٢٠{٠٠٠‫א‬–٤٠{٠٠٠‫א‬–٢١٠{٠٠٠‫א‬‫א‬
K‫א‬٪١٠‫א‬‫א‬‫א‬ .٢
‫א‬‫א‬١٦٤{٠٠٠‫א‬ .٣
K
 ‫א‬
‫א‬‫א‬ K١
 ‫א‬‫א‬‫א‬ K٢
- ٩٦ -
 ‫א‬‫א‬
‫א‬‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
 W١٤٢٢L١٢L٣٠‫א‬‫א‬

 ‫א‬ ‫א‬
 ‫א‬
 ‫א‬
 ‫א‬

١٥٠{٠٠٠
 ‫א‬
‫א‬
 ‫א‬

 ‫א‬‫א‬

١٥٠{٠٠٠
 ‫ א‬ ‫א‬

 ‫ א‬٢٠٠{٠٠٠

 ‫א‬‫ א‬١٧٠{٠٠٠

 ‫א‬‫א‬
 ‫א‬



 ‫א‬‫א‬‫א‬
 ٣٧٠{٠٠٠


 ‫א‬‫א‬
٢٠٠{٠٠٠

 ‫ א‬١٠٠{٠٠٠

‫א‬‫א‬‫א‬
٢٠٠{٠٠٠

 ‫ א‬٢٠٠{٠٠٠

 ‫א‬‫א‬
 ‫א‬
٢٠٠{٠٠٠


٦٠٠{٠٠٠
 ‫א‬
٥٠{٠٠٠
 ‫א‬
٣٠{٠٠٠
 ‫א‬‫א‬‫א‬
 ‫א‬

٧٥٠{٠٠٠
 ‫א‬


 ٣٨٠{٠٠٠

 ٧٥٠{٠٠٠
 ‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬٢٠٣{٠٠٠‫א‬ K١
K‫א‬‫א‬‫א‬ K٢
 ‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬ J ١
 K‫א‬‫א‬‫א‬‫א‬ J ٢
 ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬١٩٠{٠٠٠‫א‬
 K‫א‬‫א‬‫א‬
- ٩٧ -
 ‫א‬‫א‬
‫א‬‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 ‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬ J ١
 K‫א‬‫א‬‫א‬‫א‬‫א‬ J ٢
 ‫א‬‫א‬‫א‬
‫א‬٣W٦‫א‬
‫א‬‫א‬‫א‬٢٥٠{٠٠٠‫א‬‫א‬
 W‫א‬
 K٥٠{٠٠٠‫א‬‫א‬،١٨٠{٠٠٠‫א‬ K١
K١٩٠{٠٠٠‫א‬ K٢
K‫א‬٥{٠٠٠ K٣
K‫א‬‫א‬٤{٠٠٠ K٤
 W‫א‬‫א‬‫א‬
 ‫א‬
 ‫א‬
‫א‬
 ‫א‬
 ‫ א‬ ‫א‬
 ‫א‬
 ‫א‬


 ‫א‬‫א‬


 ‫א‬
١٦٠{٠٠٠

 ‫א‬
٢٥٠{٠٠٠

 ‫א‬
١٤٠{٠٠٠

 ‫א‬‫א‬
١٠٠{٠٠٠

 ‫א‬
 ‫א‬‫א‬
‫א‬‫א‬
‫א‬‫א‬
 ‫א‬‫א‬
٣٠٠{٠٠٠  ‫א‬‫א‬

٤٠٠{٠٠٠
٢٠٠{٠٠٠



 ‫א‬‫א‬‫א‬

 ‫א‬
٢٠٠{٠٠٠

 ‫א‬
١٧٠{٠٠٠

 ‫ א‬ ٧٠{٠٠٠



 ‫ א‬ ٨٠{٠٠٠
٦٠٠{٠٠٠

 ‫א‬
 ٣٥٠{٠٠٠
 ١٣{٠٠٠
 ‫א‬  ٤٠{٠٠٠
 ‫א‬
 ٣٠٠٠
‫א‬‫א‬‫א‬
 ‫א‬
 ‫א‬

٩١٣{٠٠٠
- ٩٨ -
 ‫א‬




 ٤٦٣{٠٠٠

 ٩١٣{٠٠٠
 ‫א‬‫א‬
‫א‬‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 W‫א‬
 ‫א‬
J ١
 ‫א‬‫א‬‫א‬‫א‬
J ٣
‫א‬‫א‬‫א‬
J ٢

 ‫א‬‫א‬
٦٠٠{٠٠٠‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬٣W٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬٢٢٠{٠٠٠
 W‫א‬
 K‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬
 ١٨٠{٠٠٠‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬

- ٩٩ -
 ‫א‬‫א‬
‫א‬‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 ‫א‬W‫א‬‫א‬
Retirement of A partner
W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫• א‬
K‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬ •

W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K٪٩٠
 ٧W‫א‬‫א‬

 W‫א‬‫א‬
 K •
K •
 KEData showF‫א‬ •
K‫א‬‫א‬‫א‬‫א‬‫• א‬
K‫א‬ •
W‫א‬‫א‬
  ١٤٢٢-١٠١١-‫א‬‫א‬
- ١٠٠ -
 ‫א‬‫א‬
‫א‬‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
‫א‬‫א‬‫א‬‫א‬
‫א‬‫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‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬ J ١
E‫א‬F‫א‬‫א‬‫א‬ J ٢
 ‫א‬‫א‬W
‫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‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
- ١٠١ -
 ‫א‬‫א‬
‫א‬‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 ‫א‬‫א‬‫א‬L
 ‫א‬‫א‬L
 ‫א‬L
 ‫א‬L
 ‫א‬L
 E‫א‬F‫א‬L
 E‫א‬‫א‬F‫א‬L
 E‫א‬F‫א‬L
 E‫א‬F‫א‬L
 E‫א‬F‫א‬‫א‬L
 E‫א‬F‫א‬‫א‬L
 ‫א‬‫א‬‫א‬‫א‬L
 ‫א‬‫א‬‫א‬L
 ‫א‬L
 E‫א‬F‫א‬L
 E‫א‬F‫א‬L
 EF‫א‬‫א‬L
 ‫א‬‫א‬L
 ‫א‬L
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W
‫א‬‫א‬‫א‬
‫א‬‫א‬١٤٢٣L٦L٣٠‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬ ‫א‬
 ‫א‬‫א‬
 ‫ א‬ ‫א‬

 ‫א‬‫א‬ ٣٠٠{٠٠٠
 ‫א‬‫א‬ ٣٠٠{٠٠٠
 ‫א‬‫א‬ ٣٠٠{٠٠٠
 ‫א‬‫א‬
 ‫א‬‫א‬


  ٢٢٠{٠٠٠
 
٣٠{٠٠٠
 ‫א‬

 ‫א‬‫א‬

 ‫א‬

٩٠٠{٠٠٠
 ‫א‬‫א‬
 ‫א‬‫א‬


 ‫ א‬‫א‬

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
 ‫א‬‫א‬‫א‬

 ‫א‬
١٠٠{٠٠٠


 ‫א‬
٤٨٠{٠٠٠

- ١٠٢ -


 ‫א‬‫א‬
‫א‬‫א‬
‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 

٢٥٠{٠٠٠
 
 ‫א‬

١{٢٧٠{٠٠٠
 ‫א‬
 ‫א‬

 ‫א‬

١٢٠{٠٠٠  ‫א‬‫א‬‫א‬
٢٢٠{٠٠٠

٨٠٠{٠٠٠
 ‫א‬‫א‬

١{٢٧٠{٠٠٠

 W‫א‬‫א‬‫א‬‫א‬
 W‫א‬
-١
 ٢١٠{٠٠٠‫א‬–١١٠{٠٠٠‫א‬‫א‬–٤٠٠{٠٠٠‫א‬
K‫א‬
-٢
 W‫א‬
 ‫א‬
 W‫א‬
 ‫א‬
 
 ‫א‬L
 ‫א‬‫א‬L
 

 ٣٠{٠٠٠
 E‫א‬‫א‬‫א‬F

 ‫א‬‫א‬L

 

 ‫א‬‫א‬L
 ٤٠{٠٠٠
 ‫א‬‫א‬L
 ٤٠{٠٠٠
 ‫א‬‫א‬L
 ٣٠{٠٠٠
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
 ١٢٠{٠٠٠
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
 ٤٠{٠٠٠
 E‫א‬‫א‬‫א‬F
 ‫א‬L
 ‫א‬L
 E‫א‬F

 ٥٠{٠٠٠
 ‫א‬L

 

 ‫א‬‫א‬L
 ‫א‬L
- ١٠٣ -
 ١٠{٠٠٠
 ١٠{٠٠٠
 ٥٠{٠٠٠

 ٢٠{٠٠٠
 ‫א‬‫א‬
‫א‬‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 ‫א‬L
 
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 ‫א‬‫א‬L
 ١٠{٠٠٠
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 ‫א‬‫א‬L
 ١٠{٠٠٠

 ‫א‬‫א‬L
 ١٠{٠٠٠
 E‫א‬‫א‬F
 ‫א‬‫א‬L
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 ٣٠٠{٠٠٠
 ‫א‬‫א‬L  ٣٠٠{٠٠٠
‫א‬‫א‬F
 E‫א‬‫א‬
 ‫א‬‫א‬L

 ‫א‬L  ٣٨٠{٠٠٠
 ٣٨٠{٠٠٠
 E‫א‬‫א‬‫א‬F
 E‫א‬F‫א‬‫א‬‫א‬W
‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬
 K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬
 W
١٤٢٣L٧L١‫א‬‫א‬
 W‫א‬‫א‬
 ٪١٠‫א‬‫א‬‫א‬‫ א‬.١
 ‫א‬‫א‬‫ א‬.٢
 ‫א‬‫א‬‫א‬‫א‬ .٣
- ١٠٤ -
 ‫א‬‫א‬
‫א‬‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 W‫א‬
 W١٤٢٣L٧L١‫א‬‫א‬‫א‬‫א‬ J ١
 ‫א‬‫א‬
 ‫א‬‫א‬
 ‫א‬
  ٢٠٠{٠٠٠
 EF١٥{٠٠٠
 
 ٣٠٠{٠٠٠
 E‫א‬F٢٠{٠٠٠
 
 EF١٠{٠٠٠
 ٢٠٠{٠٠٠
 
 ٩٠{٠٠٠١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬ J ٢
٣٠{٠٠٠‫א‬‫ א‬J ٣
 W‫א‬
 ‫א‬‫א‬‫א‬‫א‬
 W‫א‬
 ‫א‬
 
 ‫א‬‫א‬L
 ‫א‬‫א‬L
 ‫א‬‫א‬L
 ‫א‬‫א‬L
 ‫א‬‫א‬L
 ‫א‬L
 

 ١٠{٠٠٠

 ١٠{٠٠٠
 ١٠{٠٠٠
 ١٠{٠٠٠

 ١٠{٠٠٠
 E‫א‬‫א‬‫א‬F

 ‫א‬‫א‬L

 

 ‫א‬L
 ١٠{٠٠٠
 ‫א‬L
 ١٠{٠٠٠
 ‫א‬‫א‬L
 ١٠{٠٠٠
 E‫א‬‫א‬‫א‬F
- ١٠٥ -

 ١٠{٠٠٠



 ٣٠{٠٠٠


 ‫א‬‫א‬
‫א‬‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 ‫א‬‫א‬L
 


 ٩٠{٠٠٠

 ‫א‬L
 ٣٠{٠٠٠

 ‫א‬L
 ٣٠{٠٠٠

 ‫א‬‫א‬L
 ٣٠{٠٠٠
 E‫א‬‫א‬F
 ‫א‬‫א‬L

 ٢٠٠{٠٠٠
 ‫א‬‫א‬L  ٢٠٠{٠٠٠
‫א‬‫א‬‫א‬F
 E‫א‬
 ‫א‬‫א‬L

 ‫א‬L  ٢٤٠{٠٠٠
 ٢٤٠{٠٠٠
 E‫א‬‫א‬‫א‬F

 ‫א‬
 ‫א‬‫א‬L
 ‫א‬
 ‫א‬

 ‫א‬
 ‫א‬
 ‫א‬‫א‬L  ١٠{٠٠٠ ‫א‬L  ١٠{٠٠٠
 ‫א‬‫א‬L  ١٠{٠٠٠


 ‫א‬‫א‬L  ٣٠{٠٠٠


 ‫א‬‫א‬L

 

٢٠٠{٠٠٠
٢٥٠{٠٠٠
٢٤٠{٠٠٠
٢٤٠{٠٠٠
 

 ‫א‬L

٢٤٠{٠٠٠
٢٥٠{٠٠٠
٢٤٠{٠٠٠
٢٤٠{٠٠٠
 
- ١٠٦ -
 ‫א‬‫א‬
‫א‬‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 ‫א‬‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
-١
-٢
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K
 W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 W‫א‬
 ‫א‬
 
 ‫א‬‫א‬L
 ‫א‬‫א‬L
 ‫א‬‫א‬L
 ‫א‬‫א‬L
 ‫א‬‫א‬L
 ‫א‬L
 

 ١٠{٠٠٠


 ١٠{٠٠٠

 ‫א‬‫א‬L


 ‫א‬L
 ١٠{٠٠٠
 ‫א‬‫א‬L
 ١٠{٠٠٠
 ‫א‬L
- ١٠٧ -

 ١٠{٠٠٠
 ١٠{٠٠٠
 E‫א‬‫א‬‫א‬F
 
 ١٠{٠٠٠
 ١٠{٠٠٠
 ١٠{٠٠٠



 ٣٠{٠٠٠


 ‫א‬‫א‬
‫א‬‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 E‫א‬‫א‬‫א‬F
 ‫א‬‫א‬L

 

 ٩٠{٠٠٠

 ‫א‬L
 ٣٠{٠٠٠

 ‫א‬L
 ٣٠{٠٠٠

 ‫א‬‫א‬L
 ٣٠{٠٠٠
 E‫א‬‫א‬F
 ‫א‬‫א‬L

 ٢٠٠{٠٠٠

 ٢٤٠{٠٠٠
 ‫א‬‫א‬L  ٢٠٠{٠٠٠
‫א‬‫א‬‫א‬F
 E‫א‬
 ‫א‬‫א‬L
 

 ‫א‬‫א‬L  ١٢٠{٠٠٠
 ‫א‬‫א‬L  ١٢٠{٠٠٠
‫א‬‫א‬‫א‬‫א‬F
 E‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
 W
‫א‬٣W٢W١‫א‬‫א‬
 W‫א‬‫א‬
 
- ١٠٨ -
 ‫א‬‫א‬
‫א‬‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 

 ‫א‬‫א‬
 ‫א‬‫א‬
 ‫א‬
  ١٠٠{٠٠٠
 E‫א‬F٢٠{٠٠٠
 
 ٢٠٠{٠٠٠
 EF١٠{٠٠٠
 
 ٣٠٠{٠٠٠
 EF١٢{٠٠٠
 
‫א‬‫א‬١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
 ١٩٥{٠٠٠W‫א‬‫א‬
 ١٨٠{٠٠٠W‫א‬‫א‬
 W‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬
 ‫א‬‫א‬
 ١٩٠{٠٠٠Z١٠{٠٠٠–٢٠٠{٠٠٠Z‫א‬‫א‬
 ٥{٠٠٠Z١٩٠{٠٠٠J ١٩٥{٠٠٠Z‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬
 ١٥{٠٠٠ZE٢D٦FC٥٠٠٠Z‫א‬
 ‫א‬
 
 ‫א‬‫א‬L
 ‫א‬L
 E‫א‬‫א‬‫א‬F
 
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 ‫א‬L
 
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
 ‫א‬‫א‬L
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 E‫א‬F
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 ٢٤١
 ‫א‬
 ‫א‬
 
 ‫א‬‫א‬L
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 E‫א‬‫א‬
 ‫א‬‫א‬L
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 ‫א‬‫א‬L  ١٤٦{٢٥٠
‫א‬‫א‬‫א‬F
 E‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬
 ‫א‬
 
 ‫א‬‫א‬L
 ‫א‬L
 E‫א‬‫א‬‫א‬F
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 ‫א‬‫א‬L  ٢٠٠{٠٠٠
‫א‬‫א‬F
 E‫א‬‫א‬
 ‫א‬‫א‬L
 
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‫א‬‫א‬‫א‬F
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 ‫א‬‫א‬
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 ٢٤١
 ‫א‬
 ‫א‬
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
 ٢٠٠{٠٠٠
 ‫א‬‫א‬L  ٢٠٠{٠٠٠
‫א‬‫א‬F
 E‫א‬‫א‬
 ‫א‬‫א‬L

 

 ‫א‬‫א‬L
 ١٨٠{٠٠٠
 ٤٥{٠٠٠
 ‫א‬‫א‬L  ١٣٥{٠٠٠
‫א‬‫א‬‫א‬F
 E‫א‬‫א‬‫א‬‫א‬

- ١١١ -
 ‫א‬‫א‬
‫א‬‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 ‫א‬‫א‬‫א‬
 ‫א‬
 
 ‫א‬‫א‬L
 ‫א‬L
 

 ١٠{٠٠٠
 E‫א‬‫א‬‫א‬F

 ‫א‬‫א‬L

 ١٠{٠٠٠



 ٢٠٠{٠٠٠
 ‫א‬‫א‬L  ٢٠٠{٠٠٠
‫א‬‫א‬F
 E‫א‬‫א‬
 ‫א‬‫א‬L

 

 ‫א‬‫א‬L
 ٤٧{٥٠٠
 ‫א‬‫א‬L  ١٤٢{٥٠٠
‫א‬‫א‬‫א‬F
 E‫א‬‫א‬‫א‬‫א‬

- ١١٢ -
 ١٩٠{٠٠٠
 ‫א‬‫א‬
‫א‬‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 ‫א‬
 ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬١٤٢٣L١٢L٣٠‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬ ‫א‬
 ‫א‬‫א‬
 ‫ א‬ ‫א‬

 ‫א‬‫א‬‫א‬ ٣٠٠{٠٠٠
 ‫א‬‫א‬‫א‬ ٣٠٠{٠٠٠
 ‫א‬‫א‬‫א‬ ٣٠٠{٠٠٠
 ‫א‬
 ‫ א‬‫א‬

 ‫א‬‫א‬
 ‫א‬
١٥٠{٠٠٠

 ‫א‬‫א‬
٢٢٠{٠٠٠



٩٠٠{٠٠٠  ‫א‬‫א‬




٣٧٠{٠٠٠
 ‫א‬‫א‬

 ‫א‬‫א‬


 ‫א‬‫א‬‫א‬
٨٠{٠٠٠

 ‫א‬
١٠٠{٠٠٠

 
١٢٠{٠٠٠

 ‫א‬
 ‫א‬
٢٠{٠٠٠


 ‫א‬

 ‫א‬‫א‬


 ٩٠{٠٠٠
‫א‬‫א‬‫א‬
 ‫א‬

١{٠٩٠{٠٠٠
 ‫א‬
 ‫א‬‫א‬
 ‫א‬

١٠٠{٠٠٠



٥٠٠{٠٠٠


٧٢٠{٠٠٠
١{٠٩٠{٠٠٠

 W‫א‬‫א‬‫א‬‫א‬
 W‫א‬
-١
K‫א‬‫א‬‫א‬٪١٠‫א‬‫א‬‫א‬‫א‬‫א‬
-٢
K‫א‬‫א‬‫א‬
-٣
 ١٥٠{٠٠٠‫א‬–٢٠٠{٠٠٠‫א‬‫א‬–٢٠٠{٠٠٠‫א‬
- ١١٣ -
 ‫א‬‫א‬
‫א‬‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 ‫א‬‫א‬
٣W٢W١‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
 ‫א‬‫א‬  ‫א‬‫ א‬ ‫א‬
 ٣٠٠{٠٠٠
 E‫א‬F١٠{٠٠٠
 EF١٥{٠٠٠
 ‫א‬
 ٤٠٠{٠٠٠
 EF٢٠{٠٠٠
 ‫א‬
  ٢٠٠{٠٠٠
 ‫א‬
‫א‬‫א‬١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
 ٢٩٠{٠٠٠W‫א‬‫א‬
 ٢٧٥{٠٠٠W‫א‬‫א‬
 W‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
-١
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
-٢
 K‫א‬
K‫א‬‫א‬
- ١١٤ -
 ‫א‬‫א‬
‫א‬‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬١٤٢٢L٨L٣٠
 ٪٨‫א‬‫א‬‫א‬‫ א‬.١
 ‫א‬‫א‬‫ א‬.٢
 ‫א‬‫א‬‫א‬‫א‬‫א‬ .٣
 W‫א‬
W١٤٢٣L٨L٣٠‫א‬‫א‬‫א‬‫א‬ .٤
 ‫א‬‫א‬
  ٥٠٠{٠٠٠
 ‫א‬‫א‬
 J
 ‫א‬
 ‫א‬
 ٤٠٠{٠٠٠
 E‫א‬F٢٠{٠٠٠
 ‫א‬
 ٣٠٠{٠٠٠
 EF١٠{٠٠٠
 ‫א‬
 ١٢٠{٠٠٠١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬ .٥
٦٠{٠٠٠‫א‬‫ א‬.٦
 W‫א‬
 K‫א‬‫א‬‫א‬‫א‬
- ١١٥ -
٢‫א‬
٢
 ‫א‬‫א‬
 ٢٤١
 ‫א‬
 ٢‫א‬
 ‫א‬
 
‫א‬‫א‬W‫א‬‫א‬
‫א‬
 ‫א‬‫א‬
 ‫א‬
 
 ‫א‬L
 ‫א‬L
 ‫א‬L
 ‫א‬L
 W‫א‬
 

 ١٥{٠٠٠
 ١٥{٠٠٠


 ٨٠{٠٠٠
 ٨٠{٠٠٠

 

 ‫א‬L

 ٨{٠٠٠
 ‫א‬L

 ١٢{٠٠٠
 
 ‫א‬‫א‬L
 ‫א‬‫א‬L
 ‫א‬L
 

 ٨{٠٠٠
 ١٢{٠٠٠


 ‫א‬‫א‬L
 ٥٠{٠٠٠
 ‫א‬‫א‬L
 ٨{٠٠٠
 ‫א‬‫א‬L

 ١٠٠{٠٠٠
 ٤٢{٠٠٠
 ١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬
 ‫א‬ ‫א‬
 ‫א‬
 ‫א‬
 ‫א‬
 ‫ א‬ ‫א‬

٣٢٠{٠٠٠


 ‫א‬

 ‫א‬‫א‬

٣٢٠{٠٠٠
 ‫ א‬ ‫א‬


 ‫א‬‫ א‬ ٢٠٠{٠٠٠

 ‫א‬‫ א‬ ١٠٠{٠٠٠

 ‫א‬‫א‬

 ٣٠٠{٠٠٠
 ‫א‬‫א‬
 ‫א‬‫א‬

٢٠٠{٠٠٠

 ‫א‬‫א‬‫א‬


 ‫ א‬ ١٠٠{٠٠٠
- ١١٦ -


 ‫א‬‫א‬
 ٢٤١
 ‫א‬
 ٢‫א‬
 ‫א‬
 
 ‫א‬‫א‬
 ‫א‬‫א‬
 ‫א‬‫א‬
٢٠٠{٠٠٠

٢٠٠{٠٠٠
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   ١٢٠{٠٠٠
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 ‫א‬

 ‫א‬
 ‫ א‬ ٣٧٠{٠٠٠
 ٣٠{٠٠٠

 ‫א‬‫א‬‫א‬

 ٦٢٠{٠٠٠
 ‫א‬

 ٩٢٠{٠٠٠
٩٢٠{٠٠٠
 ‫א‬
 W‫א‬
 ‫א‬‫א‬‫א‬ J ١
‫א‬‫א‬‫א‬ J ٢
 ‫א‬‫א‬
 ‫א‬
 
 W‫א‬
 
 

 ‫א‬L

 ٤٠{٠٠٠
 ‫א‬‫א‬L
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 ‫א‬L
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 

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 ‫א‬
 ١L١
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 ‫א‬L  ٨٥{٠٠٠
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 ‫א‬
 ‫א‬
 ١L١
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 ‫א‬L  ٨٥{٠٠٠
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 ‫א‬‫א‬
 ٢٤١
 ‫א‬
 ٢‫א‬
 ‫א‬
 
 ‫א‬ ‫א‬
 ‫א‬
 ‫ א‬ ‫א‬
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 ‫ א‬ ‫א‬
 ‫א‬‫א‬
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 ‫א‬
 ‫א‬
 ١٤٢٢L١٢L٣٠
 
 
 ‫א‬L
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 ٢‫א‬
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 ٢٤١
 ‫א‬
 ٢‫א‬
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 
 ‫א‬‫א‬
 W‫א‬
 ‫א‬‫א‬
 ٢٨٥{٠٠٠Z١٥{٠٠٠–٣٠٠{٠٠٠Z‫א‬‫א‬‫א‬
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 ‫א‬‫א‬W
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 ‫א‬
 
 ‫א‬‫א‬‫א‬L
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 E‫א‬‫א‬‫א‬F
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 ‫א‬‫א‬‫א‬L
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 E‫א‬‫א‬‫א‬‫א‬‫א‬
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- ١٣٨ -
 ‫א‬‫א‬
 ٢٤١
 ‫א‬
 ٢‫א‬
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 ‫א‬
 
 ‫א‬‫א‬‫א‬L
 ‫א‬‫א‬L
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 ‫א‬‫א‬‫א‬
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 ٢٧٨{٣٣٣
 ٦٩{٥٨٣
 ‫א‬‫א‬‫א‬L  ٢٠٨{٧٥٠
‫א‬‫א‬‫א‬‫א‬‫א‬F
 E‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬
 ‫א‬
 
 ‫א‬‫א‬‫א‬L
 ‫א‬‫א‬L
 E‫א‬‫א‬‫א‬F
 

 ١٥{٠٠٠

 ١٥{٠٠٠



 ‫א‬‫א‬‫א‬L

 ٣٠٠{٠٠٠
 ‫א‬‫א‬‫א‬L

 ٢٨٥{٠٠٠
 

 ‫א‬‫א‬‫א‬L  ٣٠٠{٠٠٠
‫א‬‫א‬‫א‬F
 E‫א‬‫א‬
 ‫א‬‫א‬‫א‬L
 ٧١{٢٥٠
 ‫א‬‫א‬‫א‬L  ٢١٣{٧٥٠
‫א‬‫א‬‫א‬‫א‬‫א‬F
 E‫א‬‫א‬‫א‬‫א‬‫א‬
- ١٤٠ -
 ‫א‬‫א‬
 ٢٤١
 ‫א‬
 ٢‫א‬
 ‫א‬
 
 ‫א‬‫א‬
 ‫א‬
 W‫א‬
 ١٦{٠٠٠ZE١٢D٨FCE١٠٠D٨FC٣٠٠{٠٠٠Z‫א‬‫א‬‫א‬
 ‫א‬
 
 
 ١٤٢٣L٨L٣٠
 ‫א‬‫א‬L
 ‫א‬‫א‬‫א‬L
 ١٤٢٣L٨L٣٠
 ١٤٢٣L٨L٣٠
 ‫א‬‫א‬‫א‬L
 ‫א‬‫א‬‫א‬L
 ‫א‬‫א‬‫א‬L
 ‫א‬‫א‬L
 ١٤٢٣L٨L٣٠
 ‫א‬‫א‬‫א‬L

 ١٦{٠٠٠
 ١٦{٠٠٠


 ١٦{٠٠٠

 ١٠{٠٠٠
 ١٦{٠٠٠
 ١٠{٠٠٠

 ٣٠٠{٠٠٠
 ‫א‬‫א‬‫א‬L  ٣٠٠{٠٠٠
 ١٤٢٣L٨L٣٠
 KL

 

 ‫א‬‫א‬L
 ٤٠{٠٠٠
 ‫א‬‫א‬L
 ٤٠{٠٠٠
 ‫א‬‫א‬‫א‬L
 ٤٠{٠٠٠
 ١٢٠{٠٠٠
 E١٤٢٢F
 ١٤٢٣L٨L٣٠
 ‫א‬‫א‬‫א‬L

 ٣٦٤{٠٠٠
 ‫א‬L  ٣٦٤{٠٠٠

- ١٤١ -
 ‫א‬‫א‬‫א‬
ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<í‰‰ö¹]
‫א‬‫א‬‫א‬‫א‬
‫א‬
 ‫א‬
‫א‬
٣
- ١١٥ -
 ‫א‬‫א‬
‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫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 •
K‫א‬‫א‬‫א‬‫א‬‫• א‬

 W‫א‬‫א‬
٪٩٠‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 ٧W‫א‬‫א‬

 W‫א‬‫א‬
 K •
K •
 KEData showF‫א‬ •
 K‫א‬ •
K‫א‬‫א‬‫א‬‫א‬‫• א‬

W‫א‬‫א‬
  ١٤٢٢-١٠١١-‫א‬‫א‬
- ١٤٢ -
 ‫א‬‫א‬
‫א‬
 ٢٤١
 ‫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
 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
 W‫א‬
 K‫א‬‫א‬‫ א‬J ١
K‫א‬‫א‬ J ٢
K‫א‬‫א‬‫א‬‫ א‬J ٣
K‫א‬‫א‬‫א‬ J ٤
K‫א‬‫א‬‫א‬ J ٥
K J ٦

 ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
- ١٤٣ -
 ‫א‬‫א‬
‫א‬
 ٢٤١
 ‫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
 W‫א‬‫א‬
 K‫א‬W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 ‫א‬W‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
 K‫א‬
‫א‬‫א‬
 W‫א‬،
 ‫א‬W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
 ‫א‬L
 
 ‫א‬L
 ‫א‬‫א‬L
 ‫א‬KKK‫א‬L
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
- ١٤٤ -
 ‫א‬‫א‬
‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 ‫א‬‫א‬L
 ‫א‬L
 ‫א‬ ‫א‬
 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 E‫א‬‫א‬F‫א‬‫א‬L
 

 EF‫א‬L

 E‫א‬F‫א‬‫א‬L

 W‫א‬
 
 E‫א‬‫א‬F‫א‬‫א‬L
 EF‫א‬L
 E‫א‬F‫א‬‫א‬L


‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬L
 ‫א‬L 
‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 ‫א‬‫א‬‫א‬L
 ‫א‬‫א‬L


- ١٤٥ -
 ‫א‬‫א‬
‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 ‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ ‫א‬‫א‬
 K‫א‬‫א‬
 ‫א‬W
‫א‬‫א‬
 W‫א‬‫א‬‫א‬
 ‫א‬L
 ‫א‬‫א‬L

 E‫א‬‫א‬‫א‬F
 ‫א‬L
 ‫א‬L

 E‫א‬F
 W‫א‬‫א‬‫א‬‫א‬
 ‫א‬L
 ‫א‬‫א‬L

 E‫א‬ ‫א‬‫א‬F
 ‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 E‫א‬F‫א‬‫א‬L
 ‫א‬‫א‬L

 E‫א‬‫א‬‫א‬‫א‬F
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 E‫א‬F‫א‬‫א‬L
- ١٤٦ -
 ‫א‬‫א‬
‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 
 ‫א‬‫א‬L
 EF‫א‬L



 ‫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
 W‫א‬‫א‬
 ‫א‬L
 

 ‫א‬‫א‬L
 ‫א‬KKK‫א‬‫א‬L


 W‫א‬‫א‬‫א‬
 
 ‫א‬‫א‬L
 ‫א‬‫א‬L
 ‫א‬L 
‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬L
 ‫א‬‫א‬L

 E‫א‬‫א‬‫א‬F
‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬
 ‫א‬‫א‬L
 ‫א‬‫א‬L

 E‫א‬‫א‬F
- ١٤٧ -
 ‫א‬‫א‬
‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬ ‫א‬ •
K‫א‬‫א‬‫א‬‫• א‬
K‫א‬‫א‬ •
K‫א‬‫א‬‫א‬‫א‬ •
 W‫א‬‫א‬
 ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 
 E‫א‬‫א‬F‫א‬‫א‬L
 EF‫א‬L
 E‫א‬F‫א‬‫א‬L

 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 E‫א‬‫א‬F‫א‬‫א‬L
 

 E‫א‬F‫א‬‫א‬L

 EF‫א‬L

‫א‬‫א‬‫א‬‫א‬
‫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
- ١٤٨ -
 ‫א‬‫א‬
‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 W
‫א‬‫א‬
‫א‬‫א‬‫א‬٣{٠٠٠‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬١{٠٠٠
 W‫א‬
 ‫א‬‫א‬‫א‬
 W‫א‬
 ‫א‬
 
 
 

 ‫א‬‫א‬L

 ١{٠٠٠
 EF‫א‬‫א‬L

 ٢{٠٠٠
 ‫א‬L

 ٣{٠٠٠




 ‫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
 EF‫א‬L
 EF‫א‬L


‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
- ١٤٩ -
 ‫א‬‫א‬
‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
 
 ‫א‬‫א‬L
 ‫א‬‫א‬L
 EF‫א‬‫א‬L

 W
 W‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬ E١
W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ E٢
 ‫א‬ ‫א‬
 ‫ א‬ ‫א‬
 ‫א‬
 ‫ א‬‫א‬

 ‫א‬‫א‬
 ‫א‬‫ א‬ ٩٠{٠٠٠

 ‫א‬
٣٨٠{٠٠٠

 ‫א‬  ٥٠{٠٠٠

 
١٥٠{٠٠٠

 ‫א‬

 ‫א‬
١٤٠{٠٠٠

   ٥٠{٠٠٠
 ‫א‬‫א‬


 ‫א‬‫א‬‫א‬
 ‫א‬‫א‬  ٢٠٠{٠٠٠

 ‫א‬
‫א‬‫א‬  ٣٠٠{٠٠٠

 ‫א‬‫א‬

‫א‬  ٢٠{٠٠٠
 ‫א‬‫א‬  ٣٠٠{٠٠٠

‫א‬‫א‬‫א‬
 ‫א‬‫ א‬ ٦٠{٠٠٠

 


٤٠٠{٠٠٠




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
٨٦٠{٠٠٠
 ‫א‬
 ‫א‬

٥٨٠{٠٠٠

 ‫א‬


١{٠٠٠{٠٠٠
 ‫א‬

١{٠٠٠{٠٠٠
 ‫א‬
‫א‬‫א‬‫א‬‫א‬
١٩٠{٠٠٠‫א‬‫א‬١٨٠{٠٠٠‫א‬‫א‬
‫א‬‫א‬‫א‬
- ١٥٠ -
E٣
E٤
 ‫א‬‫א‬
‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
‫א‬‫א‬‫א‬‫א‬‫א‬
E٥
٣٠{٠٠٠‫א‬
E٦
‫א‬١W١W١‫א‬‫א‬
E٧
 W‫א‬
 K‫א‬
 W‫א‬
 ‫א‬
 
 
 ‫א‬L

 

 ‫א‬L
١٥٠{٠٠٠
 ٢٠٠{٠٠٠

 ‫א‬L  ٥٠{٠٠٠
 E‫א‬‫א‬‫א‬F

 ‫א‬L

 ‫א‬L
١٨٠{٠٠٠
 ١٨٠{٠٠٠
 E‫א‬‫א‬F
 


 ١٩٠{٠٠٠
 ‫א‬L

 ١٩٠{٠٠٠

 ٣٠{٠٠٠
 ‫א‬L
 ‫א‬‫א‬L
٣٨٠{٠٠٠


 E‫א‬‫א‬‫א‬F
 ‫א‬L
 ‫א‬L  ٣٠{٠٠٠
 E‫א‬‫א‬F
 ‫א‬L

 ‫א‬L  ٣٠{٠٠٠
 E‫א‬‫א‬F
- ١٥١ -
 ٣٠{٠٠٠
 ‫א‬‫א‬
‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 


 ٨٠{٠٠٠
 ‫א‬‫א‬L

 ٨٠{٠٠٠
 ‫א‬‫א‬L
 ‫א‬‫א‬L
 ‫א‬L

٢٤٠{٠٠٠

 ٨٠{٠٠٠
 E‫א‬‫א‬F
 ‫א‬L

 ‫א‬L  ٢٠{٠٠٠
 ٢٠{٠٠٠
 E‫א‬‫א‬‫א‬‫א‬F
 

 ‫א‬L

 ‫א‬‫א‬L
 ‫א‬L
 E‫א‬‫א‬‫א‬‫א‬F


 ٩٠{٠٠٠
 ٣٠{٠٠٠
١٢٠{٠٠٠
 ‫א‬‫א‬L

 

 ٦٠{٠٠٠
 ‫א‬‫א‬L  ٢٠{٠٠٠
 ‫א‬‫א‬L  ٢٠{٠٠٠
 ‫א‬‫א‬L  ٢٠{٠٠٠
 E‫א‬‫א‬‫א‬‫א‬F

 

 ‫א‬‫א‬L

 ١٤٠{٠٠٠
 ‫א‬‫א‬L

 ٢٤٠{٠٠٠
 ‫א‬‫א‬L
 ‫א‬L
 E‫א‬‫א‬‫א‬F

- ١٥٢ -

٦٢٠{٠٠٠

 ٢٤٠{٠٠٠
 ‫א‬‫א‬
‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 ‫א‬
 ‫א‬‫א‬
‫א‬‫א‬EFEFEF
 W‫א‬‫א‬‫א‬‫א‬
 ‫א‬ ‫א‬
 ‫ א‬ ‫א‬
 ‫א‬
 ‫א‬
 ‫א‬‫א‬

 ١٠{٠٠٠
   ٥٠٠{٠٠٠
 ‫א‬

 ٤٠{٠٠٠
 ‫ א‬ ١٢٠{٠٠٠
 ‫א‬‫א‬


 ‫א‬
 ١٢{٠٠٠
 ‫א‬‫א‬
٢٠٠{٠٠٠

 ‫א‬
 ١٠{٠٠٠
 ‫א‬‫א‬
٢٠٠{٠٠٠

 ‫א‬
 ٨{٠٠٠
 ‫א‬‫א‬
 ‫א‬
 ‫א‬
٢٠٠{٠٠٠

 ٩٠{٠٠٠
 ٦٥٠{٠٠٠
 ‫א‬  ٦٥٠{٠٠٠
٤٠{٠٠٠‫א‬٤٥٠{٠٠٠‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 W‫א‬
 ‫א‬

 ‫א‬‫א‬
‫א‬‫א‬
٤{٠٠٠‫א‬‫א‬‫א‬١٠{٠٠٠
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬
 ‫א‬‫א‬‫א‬



- ١٥٣ -
 ‫א‬‫א‬
‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 ‫א‬‫א‬
‫א‬١W١W١‫א‬‫א‬‫א‬
 W‫א‬‫א‬١٤٢١‫א‬‫א‬‫א‬
 
 ‫א‬ ‫א‬
 ‫ א‬ ‫א‬
 ‫א‬
 ‫א‬
 ‫א‬‫א‬

 ١٣{٠٠٠
 
 ٥٥{٠٠٠
 ‫א‬‫א‬

 ٢٢{٠٠٠
 ‫א‬
 ١٠{٠٠٠
 ٦٠{٠٠٠

 ‫א‬‫א‬


‫א‬


 ‫א‬
 ‫א‬‫א‬  ٣٠{٠٠٠

 ‫א‬‫א‬‫א‬  ٣٠{٠٠٠
 ‫א‬‫א‬  ٣٠{٠٠٠
 ‫א‬


 ٩٠{٠٠٠
 ١٢٥{٠٠٠
 ‫א‬  ١٢٥{٠٠٠
 ‫א‬
،١٤{٠٠٠‫א‬٢١{٠٠٠‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬
 ‫א‬‫א‬ E١
‫א‬‫א‬‫א‬‫א‬ E٢

 ‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬١٤٢٢
‫א‬ ‫א‬
 ‫א‬
 ‫ א‬ ‫א‬

 ‫א‬‫ א‬١{٥٠٠{٠٠٠
 ‫א‬‫א‬
٤٠٠{٠٠٠
 ‫א‬
٣٠٠{٠٠٠
 ‫א‬
 ‫א‬
 ‫א‬‫א‬

 ‫ א‬‫א‬



   ٣٠٠{٠٠٠
 ‫א‬  ٢٠٠{٠٠٠


   ٢٠٠{٠٠٠


٢{٢٠٠{٠٠٠
 ‫א‬‫א‬
- ١٥٤ -

٧٠٠{٠٠٠
 ‫א‬‫א‬
‫א‬
 ‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 

 ‫א‬‫א‬ ١{٠٠٠{٠٠٠
 ‫א‬‫א‬ ١{٠٠٠{٠٠٠
 
 ‫א‬



 ‫א‬‫א‬‫א‬
 
١{٠٠٠{٠٠٠

 ‫א‬
١{٠٠٠{٠٠٠

 ‫א‬١{٥٠٠{٠٠٠

٢{٠٠٠{٠٠٠ ‫א‬E٢٠٠{٠٠٠F
 ‫א‬











١{٣٠٠{٠٠٠

 ‫א‬  ٢٠٠{٠٠٠ ٣{٥٠٠{٠٠٠
 ‫א‬‫א‬‫א‬

 ‫א‬

٤{٢٠٠{٠٠٠
 ‫א‬

٤{٢٠٠{٠٠٠
 ‫א‬

 W‫א‬
W‫א‬‫א‬
 ‫א‬
 ‫א‬
 ٥٠٠{٠٠٠
 ‫א‬
 ١٥٠{٠٠٠
 ‫א‬‫א‬
 ١{٤٠٠{٠٠٠
 ‫א‬
 ٢٣٠{٠٠٠
 ‫א‬
K‫א‬
E١
E٢
K١٠{٠٠٠‫א‬
E٣
K‫א‬‫א‬‫א‬
E٤
 W‫א‬
 ‫א‬‫א‬ E١
‫א‬‫א‬‫א‬‫א‬ E٢
- ١٥٥ -
 ٣‫א‬
٣
 ‫א‬‫א‬
 ٢٤١
 ‫א‬
 ٣‫א‬
 ‫א‬
 
‫א‬‫א‬W‫א‬‫א‬‫א‬
 ‫א‬
 ‫א‬‫א‬
 ‫א‬
 
 ‫א‬L
 W‫א‬
 
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 ‫א‬L
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 ‫א‬L
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 ٣‫א‬
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 ‫א‬‫א‬L
 ‫א‬L
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 ‫א‬‫א‬L  ٣٧٠{٠٠٠
 E‫א‬‫א‬F

 

 ‫א‬‫א‬L

 ١{٥٠٠{٠٠٠
 ‫א‬KL

 ٤٠٠{٠٠٠
 ‫א‬L
١{٩٠٠{٠٠٠

 E‫א‬‫א‬‫א‬‫א‬‫א‬F
 

 ‫א‬L

 ‫א‬L  ٣٠٠{٠٠٠

 ٣٠٠{٠٠٠


 ‫א‬‫א‬L

 ٢٠٠{٠٠٠
 ‫א‬L  ٢٠٠{٠٠٠
 ‫א‬L

 ٣٠٠{٠٠٠
 ‫א‬L

 ١٨{٠٠٠
 

 ‫א‬‫א‬L
 ٣٠٠{٠٠
 ‫א‬‫א‬L
 ٦{٠٠٠
 ‫א‬‫א‬L
 ٦{٠٠٠
 ‫א‬‫א‬‫א‬L
 E‫א‬‫א‬‫א‬‫א‬F

 ٦{٠٠٠

 
- ١٦٢ -
 ‫א‬‫א‬
 ٢٤١
 ‫א‬
 ٣‫א‬
 ‫א‬
 
 ‫א‬‫א‬L
 ‫א‬
 ‫א‬L
 ‫א‬
 ‫א‬
 ‫א‬
 ٢١{٠٠٠  ‫א‬‫א‬L
 ٥٥{٠٠٠
 ١٤{٠٠٠


L


 ‫א‬
 


 ٤٨{٠٠٠
 ٦٩{٠٠٠
 


 ٤٨{٠٠٠

 ٦٩{٠٠٠
 
 ٤٨{٠٠٠


 ٤٨{٠٠٠
 ٤٨{٠٠٠
 ‫א‬‫א‬L
 ‫א‬
 ‫א‬
 ‫א‬
 ‫א‬
L
 ١٤{٠٠٠
 
 ١٠{٠٠٠
 ‫א‬
 ٣٥{٠٠٠
 
 ‫א‬L


 

 
 ٤٩{٠٠٠

 ١٨{٠٠٠
 
 ١٨{٠٠٠

 ٤٩{٠٠٠
 ١٨{٠٠٠
 ١٨{٠٠٠
 ‫א‬
 ‫א‬
 ‫א‬
 
 ٣٠{٠٠٠
 ‫א‬L
 ١٦{٠٠٠
 ٢٠{٠٠٠
‫א‬L


 ‫א‬
 

 ‫א‬L

 ٦{٠٠٠

 ٣٦{٠٠٠

 ٦{٠٠٠
 
 ٦{٠٠٠


- ١٦٣ -

 ١٨{٠٠٠
 ‫א‬



 ‫א‬‫א‬‫א‬L


 ٢١{٠٠٠





 ٣٦{٠٠٠
 ٦{٠٠٠
 ٦{٠٠٠
 ‫א‬‫א‬
 ٢٤١
 ‫א‬
 ٣‫א‬
 ‫א‬
 
 ‫א‬‫א‬‫א‬‫א‬L
 ‫א‬
 ‫א‬
 ‫א‬
 ‫א‬
 
 ٣٠{٠٠٠
 ‫א‬L
 ١٦{٠٠٠
 ٢٠{٠٠٠


‫א‬L


 ‫א‬
 

 ‫א‬L


 ٦{٠٠٠
 ٣٦{٠٠٠

 ٦{٠٠٠
 
 ٦{٠٠٠



 ٣٦{٠٠٠
 ٦{٠٠٠
 ٦{٠٠٠

 ‫א‬‫א‬‫א‬L
 ‫א‬
 ‫א‬
 ‫א‬
 ‫א‬
 
 ٣٠{٠٠٠
 ‫א‬L
 ١٦{٠٠٠
 ٢٠{٠٠٠


‫א‬L


 ‫א‬
 

 ‫א‬L

 ٦{٠٠٠

 ٣٦{٠٠٠

 ٦{٠٠٠
 
 ٦{٠٠٠





 ٣٦{٠٠٠
 ٦{٠٠٠
 ٦{٠٠٠

- ١٦٤ -

 ‫א‬‫א‬
 ٢٤١
 ‫א‬
 ‫א‬
 
 K‫א‬‫א‬ .١
K١٩٨٨‫א‬،‫א‬،‫א‬‫א‬،‫א‬‫א‬، .٢
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬ .٣
K١٩٩٥‫א‬،،‫א‬‫א‬،‫א‬‫א‬،‫א‬
،،‫א‬،،‫א‬، .٤
K١٩٩٥،،‫א‬
،،‫א‬‫א‬،‫א‬‫א‬،‫א‬، .٥
K١٩٩٣‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬ .٦
K،،‫א‬‫א‬
Nekolai & Bazley, Intermediate Accounting, Seventh Edition, South-Western .٧
College, Cincinnati, Ohio, USA ١٩٩٧.
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 ١KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬W‫א‬‫א‬
 ٢٤KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬W‫א‬‫א‬
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 ٧٥KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬W‫א‬‫א‬
 ٧٤KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬‫א‬
 ١٠٠KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬W‫א‬‫א‬
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 ١٤٢KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬
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 ٤٢KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬W‫א‬‫א‬
 ٤٩KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬W‫א‬‫א‬
 ١١٦KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬W‫א‬‫א‬
 ١٢٣KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬‫א‬
 ١٣٦KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬W‫א‬‫א‬
 ١٥٦KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬W‫א‬‫א‬‫א‬
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 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬E‫א‬F‫א‬‫א‬
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