٢٠٠٩ مؤسسة المعايير الدولية إلعداد التقارير المالية :مادة تدريبية للمعايير الدولية إلعداد التقارير المالية للمنشآت الصغيرة ومتوسطة الحجم ) ( – : # !" )* ( ' %& # !" ""#$ " % ! " 1/00. . - " ' % ,& !# " &' ( ) *+ . ' *" -7 56 4 *'3 2 ""#$ " % 8 ! :0 9 EC4M 6XH!" ."' +?? (0)/0 @/?> >?0 :;< +?? (0)/0 @/?> >? :, [email protected] - C " +?? (0)/0 @::/ /@:0 :*"$ ;< +?? (0)/0 @::/ /@?. :*"$ , [email protected] - $ " www.ifrs.org - C 2D (ASCA) ! !' -% 2& ./ !# 1.//0? :F. +.>/H>HG00.00 :;< +.>/H>HG00.0 :, " H!# [email protected] :- J " www.ascasociety.org :2D This training material has been prepared by IFRS Foundation education staff. It has not been approved by the International Accounting Standards Board (IASB). The training material is designed to assist those training others to implement and consistently apply the IFRS for SMEs. For more information about the IFRS education initiative visit http://www.ifrs.org/Use+around+the+world/Education/Education.htm . 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The IFRS Foundation logo, the IASB logo, the IFRS for SMEs logo, the ‘Hexagon Device’, ‘IFRS Foundation’, ‘eIFRS’, ‘IAS’, ‘IASB’, ‘IASC Foundation’, ‘IASCF’, ‘IFRS for SMEs’, ‘IASs’, ‘IFRS’, ‘IFRSs’, ‘International Accounting Standards’ and ‘International Financial Reporting Standards’ ar + : # !" )* ( ' %& # !" ""#$ " % ! " " 1/00. . - " ' % ,& !# " &' ( ) *+ . ' *" -7 56 4 *'3 2 ""#$ " % 8 ! :0 9 EC4M 6XH!" ."' +?? (0)/0 @/?> >?0 :;< +?? (0)/0 @/?> >? :, [email protected] - " +?? (0)/0 @::/ /@:0 :*"$ ;< +?? (0)/0 @::/ /@?. :*"$ , [email protected] - $ " www.ifrs.org - C 2D % ,& # L . ""#$ " % 8 - % -4K D ! " " ""#J ""#$ " % L( 74 M# < !" ! "# " " . ' ""#$ " % !O % " ' *% ! "N .L &' ( ) *+ - C 2D N M& 1 .http://www.ifrs.org/Use+around+the+world/Education/Education.htm ""#$ " % 8 ."' 1 EC4M 6XH !" 1! :0 9 +?? (0)/0 @/?> >? :, 1+?? (0)/0 @/?> >?0 :;< www.ifrs.org - C 2D 1 [email protected] - " -./ , *) 1N&6 "P 6 1" " Q7< "P 2& ""#$ " % 8 !6 ! . Q"6 " ; O L' ( R 7 F& 1% . 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""#$ " % 8 P & *S# المحتويات 3 3 : : 4 = 3? 3? 3A E? E? E= : :E :: :H :H ?4 ?3 ?E ?? ?A # ) 067 )* ( ' %& # !" %( 89 # %( )# ;6 ,( 0!/ + <# 1> # %#. 0!/ )! 0!/ <# . @ 8! .(" # C.2 D2 – * # B 0 %! %F" @2 )> %# # !" > # GF 2 GF ,( () () I! *" (3) (3) I! *" (E) (E) I! *" : # !" (5344 2) )* ( ' %& # !" األصول غير الملموسة بإستثناء الشھرة-١٨ الوحدة < ""#$ - " % 8 - -% D( " " Q7< "#6 . " ' % ,& ""#$ - " % - &' ( ) *+ P ' *( *" "D - " ' % ,& !# " &' ( ) *+ ./00. /N # # ""#J ' M# "' Q7< N ) *+ ""#$ - " % ! () "P *( Y - - # Q" 93 % ;% - .&' ( 56 "' !3 . ' - NS ' M J ' &J M# Y"D ' *" *( % % PC *"#6 .&' ( ) *+ ""#$ " % ) 067 \ ""#J *( ;% !6 -) 1Z& "' Q7< J "% J SP ! .&' ( ) *+ ""#$ " % ' M# R"D !' !6 -) 1% R -%4 L( ! F& -' - ' *" - .&' ( ) *+ ""#$ " % :P -O M# "D ! !6 -) 1% Q7< L .UP 6 O ! N . * - ;#C L' M ""' .Q"% - ;#C "# ,D . * - # Z$ KJ .;#S ) $ 7< ' , ;#C ) J F& M ""' . ' - ( ' ! < *" 4 KJ ١ • • • • • • : # !" (5344 2) )* ( ' %& # !" األصول غير الملموسة بإستثناء الشھرة-١٨ الوحدة )* ( ' %& # !" + M# ( - &' ( ) *+ ""#$ - " % ! ) ) *+ 1() K6) % 23P C - *+ % ]\ * .(&' ( < N $ *( &' ( ) *+ ""#$ - " % .% (N $ ) " ! :-O N $ " ( ) *+ ""#$ " % M J # " " • .'S K ^3 &' .Z_ L' 5D '3 * - 74 *"J • - " ' % ,& 5 *#C P T7 *&C ,6 • .&' ( ) *+ ""#$ " % - Y& M J " % M# L T7 " ' % ,& 3% 3% ` • .&' ( ) *+ ""#$ N& &' ( ) *+ ""#$ " % - *'( 5D % .N $ *( ! " L' *N C" // "' " *P " / - *' "& Q7< % .&' ( ) *+ ""#$ " % ! ""$" /: . N J *"J *' %( 89 # N !# *% M J &' ( 6 ) *+ % ]\ * ;" 2 ;( D ! "DC * 7P # - "# " " 5"6 O - ! ""' &'C F( ^ 23 - ! !"P ! \ ""#J ' *( ""' M J () ;" .*% ) *+ ""#$ - " % - Pa 23 T6 - L( - 1# V" !# 5 *( ""' # V" (.) 1S) ( - <""' " % "% L - 2 O K4' - *( 6 .("$ (/:) !NP (:) M# &' ( ) *+ ""#$ - " % ! () ]4 C L' "# CJ (T" <& !" Q""' ! T" 6 T6) , ;#C O : !` !( .O M J M J UN% - %D "DC 2 L" !6 ' ! ! 7J (6) .D YD 6 4 ,D !6 7J (F) *"J () .4 % , , O - ;#C "% L'S ;#C "# .;K ! 4P #& - , 4 , N J L( ]4P 4($ !# & 5P 6 P "% 4 % D . .<" "# *4 ( b' (6 !# & ; 2& ;#C ٢ : # !" (5344 2) )* ( ' %& # !" األصول غير الملموسة بإستثناء الشھرة-١٨ الوحدة ;K .% R 7 U" M# Q84(J ""' "4 # 7 , 6 % ) M J % "D .4 , \ ! !6 ]4 1""' F& 1*8 R "& "# .T Pa X 7 "4 Q# 6 , \ 6 "% !6 1 ' *%D *4P 7J 1 " 2& !6 O M# ."4 % 6 4($ ( 6 T6 D ]4P M# 8 T6 R < * 7J " !6 ""#J X O M# -) (/@) - ]4PC ! , P ' R - ., . D ]4P 6 Z !3 Y ; & P 6 F P"J , - ; "# .5P ٣ : # !" (5344 2) )* ( ' %& # !" األصول غير الملموسة بإستثناء الشھرة-١٨ الوحدة %( ""#$ " % ! () *' ""' % - *'( 5D % .T" ! K - &' ( ) *+ - ! .*( ! N& &' ( ) *+ ""#$ " ! &"J - *K'S K ., (2 () - K - M UP *K'S ]# . ""#$ " % 8 - % -4K D C .D , (2 ,D6 ! ""#$ " % 8 - % -4K ) *+ ""#$ " % ! N& !4K D - *3$ . " ' % ,& D ! # &' ( )# ,( (.) K6) 2& ' M# 7< L( H % "% L - 2 O K4' - ( # V" .("$ (/:) !NP (:) K) 7< ! .T" <& Y , ""' D T" 6 < , /H :!` ! ' - ""' SD 6 YP 6 Y' 6 Y% O ! Y#(D 6 Y !$ T6 14 SD ! !' (6) . T7 N 6 6 6 "# 2 6 "4 Y3 6 Q&O 6 D L' R * 7J # K ; D 6 "D% L' !# O !' (F) .UP *N C L' !# 6 O !# 4 %JK "D 2 O M# L" !6 2D b"'6 & O Y ' " .Y b"'6 & O Y ' cT" <& Y , ""' D T" " , SD ! !' ""' SD ! .Y "D 2 O M# L" !6 2D .D 6 "D% L' !# O !' 6 4 Q""' ! 6 * d - L' !3 S6 6 K4' # C T" ." UP . ! 6 <( 6 " RS "# *N C " 6 " *+ L4 4 P ""& K 6 *% 74 4 6 % % c<NN% 6 M# % ! .( L' *S% 6 ) & *S% L % ; O L' 9PC * F' e 3% !% Q7< *' P" - ] *DS# *NC "C ' " P !< "P L' S% 5D S .L L' L - ' !5N C !" 6 !5N ;% %& # L( C "D 4 - 7 " !6 K'C "D O ! C "D 6 ""' SD ! C "D 3% !6 T6) ""#J *) , O M# () K' .( "D 2 3% e C "D 1" ' M# ٤ : # !" (5344 2) )* ( ' %& # !" األصول غير الملموسة بإستثناء الشھرة-١٨ الوحدة K6) , ;% # L( 7J M' P" " O ;#C .([?H] [(V)?H] !4 ""' "DC 2 -< . ! < ! ""' % L4 ' .4 ;#C "4 <""' ! 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(5344 2) )* ( ' %& # !" األصول غير الملموسة بإستثناء الشھرة-١٨ الوحدة 6 % T6 " T" ' M J O O& 1([] ) , S6 Q# R 7 !" % C F' ' a " F' e 1 M% .<6 *+ * ! Q# % F' " * ! 6N& C N& Y% e ! 6N& C N& e ! C !' 6 .F' ) K M# Y7 L( .*"% ., S6 Q# % Y F' " * – 7 )/ ;6 NO2 . F %& @9 I L * %& @9 G () .* %K > * @ L* K2 I # – 6 ! 6 .O ! (& S% ) T& C "N ;" T& C * "D O ! b' - L' Y ' K 2 ) *& 2 ! 2 6 *& 2 L( !# J *"$ Y6 T6) " , – , 6 (T& C) 7< .( "DC 1( ! Q""' ! 6 * d - L' !3 S6 C K4' # , L( !# ' * Y) ""' D 1(D ' Y ) T" <& Y , .(4 D Y6 T6) Y% ! (& -) ! 7J ""' (?H) 4 - 7 ;#C % L( O ., S6 Q# J "5% T& C ;#C #( +F P6* ( N I ;. ' 2 %& @9 G (3) .P B. Q* O ! 6 ., S6 % ( - ) - T' L' ) L( !# "D 2 L' 2D T"D% L' SP ! Y ' , Y T6) T" – , 6 (P ) 7< .N<& %( 74 Y , ( ! Q""' ! 6 * d - L' !3 S6 C K4' # .(T"D% L' !# O Y) ""' D < (' Y) T" <& -) ! 7J ""' (?H) 4 - 7 ;#C % L( O ., S6 <# - P ;#C , L! NO I7 I> R7 N( !. >9 B ' %& @9 G (E) N .NB ;6 8! K!9 % N ,( I! 9 1 .I -O . %* @ L* K2 I # * ) !# Y ' O 6 ! 6 ., S6 - $ 2D *' 2 L( !# "D 2 L' 2D - $ 2D L( , Y6 T6) T" – , 6 (- $ 2D ) 7< .Y# S#$ Y , ( ! Q""' ! 6 * d - L' !3 S6 C K4' # ١ العالمات التجارية كلمات أو أسماء أو رموز أو غير ذلك من األدوات المستخدمة في التجارة لبيان مصدر المنتج أو تمييزه عن .منتجات اآلخرين ٦ : # !" (5344 2) )* ( ' %& # !" األصول غير الملموسة بإستثناء الشھرة-١٨ الوحدة ' O R 7J) ""' D < (*$ M# - J 2D Y) T" <& .(Y - "D% D -) ! 7J ""' (?H) 4 - 7 ;#C % L( O ., S6 Q# J "5% - $ 2D ;#C S" +.J B I %* T2 )2 .%* 2 (34) %& @9 G (:) .1 +F " ! O 6 ! - .O 6 ! C6 *& P "D 2 L' P F& *& "P - - L' R O * 6 T6) " - – 6 (*& P) Q7< . , ( ! Q""' ! 6 * d S - L' !3 C6 C K4' # .("D% L' !# O ) ""' D -< ( J *& ) T" <& -) ! 7J ""' (?H) 4 - 7 ;#C % L( O . C6 <# - *& P ;#C I> . 2 Q* (7) +F *7 (34) ' %& @9 )# (?) .I2U I6 * % +' 89 * % T2 # ! O 6 ! - .O 6 ! C6 & * P 2 L' " - &6 (/0) ) - - L' SP ! ' O T6) " (& * P) Q7< .* R &6 ! "D ( ! Q""' ! 6 * d - L' !3 C6 C K4' # * 6 "D% L' !# O ) ""' D -< (D L' ) T" !3 , .(4 D -) % ! ( ;#C -) ! 7J ""' (?H) 4 - 7 ;#C % L( O . C6 <# - & * P 2 )# %K* )KF7 – D ! B %& @9 G (A) .DP ! <K ' !` 6 - . C6 5 # D " Q7< .(P *%" T6) "D 2 ) P M# O "D SP ""' D " 6 6 T6) 6 ( *S& S) : (T" <& , .(4 D 6 T6) P * ! K – ""' D ! 6 * d - L' !3 S6 C K4' # * – " . ! Q""' D " !NP T7 T" D <& 7J – T" <& , ""% D D 6 CD ()3 D T6) Y# 5 # .<& * !J (BluHRay D6 6 DVD *"PC ٧ • • • : # !" (5344 2) )* ( ' %& # !" األصول غير الملموسة بإستثناء الشھرة-١٨ الوحدة -) ! 7J ""' (?H) 4 - 7 ;#C % L( O . C6 <# J "5% 5 # D " ;#C %K!" K2 I) )D/ IDP %BK! +F %& @9 ; + * J (=) P6* ( N ;.>) R* +F DP I7 NB VF W(K .IDP GD7 N #! I .(K "D ! 1 5C - ' 6 5N 2 O *DS# ' L' F - ] R 5C 5N 2 DS# ! %D "DC 2 - ' M# O "% - (5C !5N *DS# 6 L - ' 6 S !5N K4') ., ;% # L( 6 % T& " *# ! 5N 2 O *DS# ' L' F - "D M# S " (# V" - P" ) "D% !5N *DS# *DS# !# & %D "DC 2 M# R 7 ! M# O R ! 14 !5N *DS# D M# S " R 7 *C" R ! 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Pa [:] ' - ) % "% L - 2 K4' .( # V" [.] ' - ) (!NP ( ) )# ,( I! *2 – 2 (444) # G T2 +F * + %& @9 G (4) B 1 G / . #( _ +F G I I( > 2 `6 ,# _ ) T2 N I! IK!" %B B .G7 7 R / .D +F (:4) _# +*9 a <# ; C P ! P M# , ;% L( 6 O !NP ! P .([H] 4 K6) O C6 .([H:] 4 K6) % "% L - 2 K4' %& @9 %B WF @" D % F GK ! () . > I! D # B/ NF 0!/ .() /7 6! O ;#C C 1"4 - ;% J "% K <# ;#C R 7 !# 3# .# e" ' "# "4 .([H] 4 K6) # V" (.) ' . ٩ : # !" (5344 2) )* ( ' %& # !" األصول غير الملموسة بإستثناء الشھرة-١٨ الوحدة 0!/ %JK 7 <4 !# & ;#S % 6" (?H) 4 23 (/H/) (/@H/) !4 23 . t" <4 (/) ! (/@H/) 4 - . * - % ;#C % t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– 7 b ;6 > .P b N 2 ' ( 1 @9 %B (3) 2 ' G 0 / ._P R; +D> cP J , +F 8 #K % .6# F> I IF I R7 I> ) G; 1 R5+> @ 1 89 ! IF )# B .@27 7 7 -2 >; ' .' _;6 ( ! Y ""' D - .O , ;% ) Q7< M# L( S6 C K4' # * " -< .(4 D 6 T6) % O !# ١٠ : # !" (5344 2) )* ( ' %& # !" الوحدة -١٨األصول غير الملموسة بإستثناء الشھرة ;% - ) Q7 . ! Q""' ! 6 * d - L' !3 . !# 54P ' O ! D L' ' ! !J O ;#C C 1() 1P" " !6 ).([GH] [?H] [(V)?H] *4 K6 ) .* 8! K! . a * K! ( %& @9 %B (E O % . !) 6( K _;6 8! JF D( b ,.9 1 .( 8! K I! IK!" 2 F# % . 7 C .(?H) 4 - " ;#C % S% Q7< ( 4 - C ; !# <N ! S . O !S#$ *# M# L4$ ;#C H] *4 K6) "' "# 4 ; ;#C . % ( % ?).([GH] [?H] [(V )# . GK ! K2 I IF 7 K! %& @9 %B (: )+ %* 8! K! ./ K _;6 1 )2 .3! (44444 . (9. 00000) d ., O ! - S% O ;% "% :K'S) .(?H) 4 - " ;#C % - S% RSC 9 - 5" M [(6)?H] 4 - " 'C M J " ;#C % .([@H] 4 K6 – 4 S - "' "# 4 <( S% K4'S O <" - d ;#C :K'S )K6 – % % ; !# Y ! C #" *# M# L4$ !6 T6 .([GH] [?H] [(V)?H] *4 ٢يعبر عن المبالغ النقدية في ھذا المثال وجميع األمثلة األخرى الواردة في ھذه الوحدة "بوحدات العملة )و.ع(". "! : # "! (5344 2) )* ( ' %& # ١١ الوحدة -١٨األصول غير الملموسة بإستثناء الشھرة ! S IO G K S6 Q# # V" # !3 YS T7 ;#C "# 5 - S - !6 .D ! ; " LB ,D $ ", D "% D ! "D% 6 D L' !# *O 7J ;#C C # V : ! K L ) !# 4 D (6 )6 6 ,4 " *# M# " 6 "& C Y6 !# 4 D (F &.D ! C *) M# "% "% " % . 1 0!K – 0!/ 7 ,( – 7 )?( %K! * %K ) , # I ! GK %& @9 %B .!7 S ! +F (? %K! :!* %K E2 ! S# #& S% "P S# & S% ) L L% "( *5 U" Y& SP !) ' 2 !' , S6 ' – ( M# 5 ! R 7 6 & - Y"P L' Y6 T6) T" <& Y , T" ([(F)/H] 4 K6) ""' D 6 .(-D *S% "P *S# & *S% ) H"D% &V" ' "# !# 4 ;#C (" *S# # !# 4 D K L , D "% D ! 7J CJ # 6 ,4 " *# M# " 6 "& C Y6 # 4 D 6 4 K6) D ! C *) M# "% "% " %& 6 ].([H ))B7 0 I P )) %" 8! * * ) GK %& @9 %B (A 7 %* , +F +D > )2 %" 8! I +B I! )2 .* B L* .!7 S +F ( c 7 %2 " ( *$ M# !% F' C R 7 ! ( "& & & !J &O Y4% - HT"D% % *$ M# & & - . !# 4 Y ;#C R 7 & .([(F)/H] 4 K6) , Y L , D "% YD * 7J CJ # V" ' - " *# M# " 6 "& C Y6 # 4 D 6 !# 4 D D ! C *) M# "% "% YD " %& 6 6 ,4 ).([H] 4 K6 ٣ عالمة الخدمة تحدد وتميز مصدر الخدمة وليس المنتج. ٤ تستخدم العالمات الجماعية لتحديد البضائع أو الخدمات الخاصة بأعضاء مجموعة ما. ٥تستخدم عالمات األشھاد لتحديد المصدر الجغرافي لبضاعة أو خدمة ما أو خصائصھا األخرى. "! : # "! (5344 2) )* ( ' %& # ١٢ األصول غير الملموسة بإستثناء الشھرة-١٨ الوحدة IDP I! % @ % !B) B IDP DB GK %& @9 %B (=) S +F (D" % 7 )( d 7 ) 2 / % 7 )D1> .B 7 B ,# I! IDP DB 1 / .!7 - - !5N 5D - "# . " 16 !5N 5D &O 5 ;#C R 7 & .([(6)/H] 4 K6) 4 % # V" .(H) 4 !# 4 # V" - S - !5N %> * . I !* GK %& @9 %B ( ) .!7 S +F ()KF7 % I7 %> Q> %) -2 - , S6 #6 V" - YS T7 -4 , .(S 9P SP !) ' 2 ! 7J - HT"D% % ' - !# 4 H"D% ;#C 4 D L , D "% D * 7J CJ # V" ,4 " *# M# " 6 "& C Y6 # 4 D 6 !# . D ! C *) M# "% "% D " %& 6 6 (+>9 > P2 % I !*) % +!B GK %& @9 %B (H) 7 .01 ,# 7 %. 8! (7) % !B R .!7 S +F %) %& @9 %B e7 I! * % 8! RF (Q) % !B .(01 ,# ! ' - – , O 4% - HT"D% % (6) * "#D - V" ' - !# 4 Q7< * "# ;#C .; O L' !# 4 D L , D "% D * 7J CJ # 6 ,4 " *# M# " 6 "& C Y6 # 4 D 6 .D ! C *) M# "% "% D " %& 6 – , O 4% - HT"D% % - S (F) * "#D 6 "#D !# & "DC 2 !6 .; O L' ' - - – 4 , O ;#C Y6 CJ D L' !# O C * Q7< * "#D " ! Y ([6]/H) 4 - " 4S % - R 7 & .!' F6 - b"' < c5N& 6 ) <&O 6 P 6 - YS 4 , O (F) * "#D ' (H) 4 .# V" %* _;6 C .!7 S +F Q %* GK %& @9 %B (34) .-2 > * 6 2 _( ) O I7 .-2 > * O 4% - HT"D% % - 9P & *& !J ' - !# 4 ;#C .(9P ' ) , 4 D L , D "% D * 7J CJ # V" ,4 " *# M# " 6 "& C Y6 # 4 D 6 !# .D ! C *) M# "% "% D " %& 6 6 O 4% - HT"D% % - C 9P & *& ! "DC 2 !6 .9P ' * - – , O ;% 6 CJ D L' !# O C 9P & *& ١٣ : # !" (5344 2) )* ( ' %& # !" األصول غير الملموسة بإستثناء الشھرة-١٨ الوحدة ! Y ([6]/H) 4 - " 4S % - - – 4 - . b"' < c5N& 6 ) <&O 6 P 6 *& Q7< " 9P * & *& ' (H) 4 ' R .# V" - S 4 O .!7 S +F ( %.) * I I GK %& @9 %B (3) .B N KF (Q) . 7 -2 > * (7) . ' ) , O 4% - HT"D% % (6) 4 - CJ # V" ' - !# 4 4 Q7 ;#C .(9P D 6 !# 4 D L , D "% D * 7J 6 6 ,4 " *# M# " 6 "& C Y6 # 4 .D ! C *) M# "% "% D " %& HT"D% % - C 19P ' K (F) 4 6 4 ! "DC 2 !6 ., O 4% - – 4 O ;% 6 CJ D L' !# O C 9P & 4 Q7< " ! Y ([6]/H) 4 - " 4S % - - 4 ' R - . b"' < c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١٤ : # !" 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"' M# * $ 3 7J " <1; 1* _ Y DS# !# 4 3 253 (6) !N ., O 4% 4S % - * _ !5N DS# * ١٥ : # !" (5344 2) )* ( ' %& # !" األصول غير الملموسة بإستثناء الشھرة-١٨ الوحدة I> E d !7 S +F F > GK > > )# (3A) %( I P* !7 )> F > @ .< /7 I # I7 > .ID IDP I ) * WDP I D +F (A4) B 7 7 F > @ % L7 .ID IDP I )6 (%:4) +6 IDP /7 I> E d I ! IDP GD7 N # I 6 7 . .< # K ; 1" !5N ! 5 - (>0) ! " *( !J O 4% - HT"D% % - 1! 6 ) _ D * 7J D "% D * 7J CJ !# 4 ;#C R 7 "& C Y6 # 4 D 6 !# 4 D L , "% D " %& 6 6 ,4 " *# M# " 6 "D " ! K R 7 M J 3$ .D ! C *) M# "% - -< *( * "% SP ! 5N ! 5 - (>0) 2 DS# *O6 !5N *DS# !J F' O 4% - HT"D% % - ;#C R 7 & .% R 7 - R 7 " P D "% YD * 7J CJ !# 4 R 7 !5N *DS% , "& C Y6 # 4 D 6 !# 4 D Y L , "% YD " %& 6 6 ,4 " *# M# " 6 .D ! C *) M# "% ! 5 - (?0) 2 "# s !6 *"# "D " ! K - R 7 -< "D% L' SP ! R 7 O !5N R5 6 2 DS# ! !5N R C " !6 ., O 4% - HT"D% % 2 DS% Q7 ;% 1, "/6 ! : X !5N R5 6 2 "# L , D "% D * 7J CJ !# 4 !5N *# M# " 6 "& C Y6 # 4 D 6 !# 4 D ! 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(5344 2) )* ( ' %& # !" األصول غير الملموسة بإستثناء الشھرة-١٨ الوحدة %JK % ! ., \ "% " L"6 ( L - !% % % !6 ! ' ]% %6 7J .- ' ]% % "# F L ;K - ) b"' "D ! "% , 6 # Pa - "P .\ "% ,D X 7 % X ! "DC ( L "& " 1 M# . R 7 ! !J , ( L "& " C Y6 CJ .V$ 6 R " P 6 ' - P L( ]% - 9PC * 6 S M L' 6 ;' ! 6 *S% ( L "& !6 ! .< !# R ! N c& *S% 6 O Y%" T7 d -< "% YD ! "' ( L "& 7J 36 ,6 M# "J # !# ;(6 ! ' " # - RSC X R 7 - \ P *% & O 7PO d 7< " "# . *% .#C M# ]4 "# 1P` !' ! % 1R 7 M J 3$ F% 1R 7 & . " *% Q7< ! < ! 1!%5 " ! ! "% " ! !6 . ( 6 - *# M# % 7J M' Pa "% M# S " C "D 9" % ! 7< # ! - ! C % !6 .(X " *" 6 "PC Y& Y) Y Q& R < * .P *% ! 7J % ' F D " "P !$ - ^ K' % M# *S"% &J ! 1R 7 L . &" #3 M J 4 6 ! !6 ! -% , \ "% , *C' K% - &' R < ! !6 2D ! 1R 7 - YS , "% , F 6 "P ! . F 6 "P J - - # - ' * *% ,% F R * 7J #6 V" : M# F Q7< ! . ' L ;K . ! " " *" - P (6) P () M J &' "# RS O <"4 - ; " 6 (F) *" - "P "NC ! 4#$" FO) ' " # - Pa ;( ! .(4 F6 - ) Y " 6 Y&J "#J (/) 6 (P " .!&P P "P M J *+ V' "D 1"% 6 "% ,D ! 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U %#. - N 8! 1 %> W< )! +F (E:) # (7 P / +F / I - I> N I * - >/ :> . N %> 0>/ D> * 8! ! (444) • ..2 > N %> K @ )# ! (E444) • .> N %> > -2/ * 0> ! (?44) • ..> .S" B S; 2 ( ! (3E44) • %*2 0 N )) R* S" * 8! ! (?444) • .(< /7 I> E – # !9 F .* c I! IK!" 8! ! (3444) • : - <5P 6 O Z6 ""' "# *4 ` d ;#C :, "/6 ! + & ; # "' 000 T6) ( b' ; # "' )>:00) • .(P ( ; # "' /:00 + ; # "' :000 253 ; 2 1/ ÷ # "' G000 T6) # 253 4 "' (/G00) • .( ""#J SP & .(!S#$ ; T6) 2 *4 # "' (/000) • :R 7 M J 3$ - 9PC # "' (G00) 4 , O ;#C F& • "&J # !3 5 ;#C F& .S L% 5" % ([6]?H) 4 !6 M J R 7 "% .P" " !4 9PC 4(J .4 S - 9PC D ]4P M# 8 T6 "& ' - .(/?H) (H) D ]4P (/@) D ]4P ! L' ! " S ""#J X . # "' (/G00) () !NP 1, "/6 ! : X • - 9" - ! & 253 ; ! / ÷ # "' G000 T6) VJ 4 % " ; U # "' (/G00) d C .( ""#J V$ ; K P !NP 4 ""N 1R 7 & .( .(!NP [:] K6) ) > B %; D# .%B > IDP DB V %& @9 %B (E?) .1 @27 1 I IDP DB GK 1 %B W< /+ I> d 89 *2 >K ) + IDP DB N m I> .! (44444) # %' FO9 I.J 0> %> B 7 1 # W< +F . 0(7 .6( _;6 *2 >K ) + IDP DB 8! 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I7 NB 1 IVF W/7 .T /+ I> ./7 I> E d 1 + 4 Z6 ""' "# 4 (# "' /0000) 4' - !S#$ 4 ;#C F& .([(["]GH) 4 K6] !S#$ "# T6) , "/6 ! : - .3$ *% SP 4 ;#C &O N& C .> I*2 I 0J %& @9 %B W< /+ I> +F (E ) ,' .*2 ' *9 )J !" ! (34444) +F > # ' 0> C.2 89 R I7 NB I K )J !9 .J # - 4 - 5P 6 Z ""' "# 4 K "#J 4 ;#C F& 4 SP , 1(, - - T6) "P " !&P ! ;#S S<8 L4$ , .34P ) ; ! "4 !6 O 2D - .([()ھـGH] 4 K6) , O Y R D *"P 6 253 !# " %" ;#C ! (GH) 4 2 C >H .*"P R "6 6 253 ٢٤ : # !" (5344 2) )* ( ' %& # !" األصول غير الملموسة بإستثناء الشھرة-١٨ الوحدة # % F – ! (4444) b %& @9 % F W< /7 I> E d (EH) +F IK!" J . . +F * J > . 8! IK!9 # +F 1 + .. I T /+ I> 34 R; ./7 I> E "' (0000) d K !6 , "/6 ! : ! # O M# F& .( #" 4) O ' 4' " #" !S#$ ; T7 # K "# /- ! /0 X 4 %" O ;#C .("P M# ' "# T6) ' 4' - !S#$ 4 K6) *D T6 - , O Y ;#S S<8 !S#$ M# L4$ , .([(")GH] 1> # %#. 0!/ ! 14 6 Y ;#C , ] M# L4$ ;#C N& C @H . 6 4 ! N& L'C X 0!/ <# .(9 T6 P 4 , !6 O M# F& H ! .4($ *( 7< ! .# C.2/ D2 6 . ]4P ;#C *( D ]4P (/@) + 0!/ <# – # P 2 GK %& @9 %B W< /+ I> d (:4) ! (44444) # 2 .(9 " %B .! (?44444) . P Q , 89 1 2 * W- /7 I> E d ( 4444) # P/ 2 I K # b 1 %B W<F .! % - 2& ""#$ " ) *+ &' ( (6)0H /:H //H # "' F 6 F'C ! G00000 (00000) H /:H //H :44444 (00000) , /- ! - % * G ÷ RS<_ D # "' (G00000) P 4 # "' (G00000) 4(J # "' (00000) 4 , - 4($ E d * # < /7 I> - 4($ E d * # /7 I> T 9 - 4($ H /:H //H ٢٥ :00000 (00000) P 4 # "' (G00000) 4(J # "' (/00000) : # !" (5344 2) )* ( ' %& # !" األصول غير الملموسة بإستثناء الشھرة-١٨ الوحدة H 344444 /GH (/0000) P 4 # "' (G00000) 4(J # "' (:00000) ]4P D & # "' (/00000) # "' (0000) P ""S H 4444 ""S M J 34P E d * # - /7 I> # C.2 B ]4P E d * # - /7 I> # C.2 . @ 8! .(" *7 2& # F& 1 ""#$ - " % 7< *) .H 6 "D% L' !# s , \ "4 % N& !6 F& C .""' "4 # 2D - " D6 ! !6 ! Y6 CJ 1 6 "D% L' R " D 1""& D ""' " 6 "D% L' * 7J . SP "P !6 O D #" " "& ( ""& * 16 , \ "4 % !6 F& . 4 !" ""& O %JK :< \ "4 % ."PS SP O 2D - " . ! # ' O 2D - *"' 6 V$ *"' ""# 6 • • < \ T"DC % .T"DC Q# ,4 3 , \ "4 % , 6 .D 2 R "P !# K ; "D 2 SP e - " , 6 O U" ! 7J . SP O "P - " "4 % "4 % ! 1* * "% R 7 2 T * # d T"D # 7 .* * - " ! " C .# , * * Y : #C - # "# 7P8 \ "4 % ""' "# .O D ! \ 2D "PC "4 # *" ' % *% \ "#C e ' *" .7 ( "P \ . - 2& 96 ! R 7 6 & 6 6 4 2& 6 *& M# L F( - *) % - # . & - *"P ! "DC 2 M# ' NS M# L4$ U .R 7 U R 7 L' M# O "D "P M# 34 ""' ! R 7 Y 6 ""' ' " .% &$ "# ! X 1 .O U" UP \ "4 % M# "% \ "4 % ! 7J ٢٦ • • • • • • • : # !" (5344 2) )* ( ' %& # !" األصول غير الملموسة بإستثناء الشھرة-١٨ الوحدة < # "N T7 Y ((P - L4$ , \ "4 % ,% C % ,% ."4 Q# " "# " T% Y5"6 , F( 1" " U - M# K' NS M# - L4$ U "4 .R 7 R &J M# " O R !6 ( ! < F' *& ! 1 - % *) X M J K "4 <# ! !6 ^& ! R 7 & . D - 2& 3# .D ""#$ X Pa 7 , "4 % ) M J M J R < ! 7J - 7PO \ "4 % " %& O (/?H) 4 1 .(>H0) 4 -' " - 2D ) Y ) T6 #C F& 1, "4 % Y L " &J ! O ! 7J /0H .* # Q# ! !6 ] < . – 7 B7 – % <2 T2 Q* Q c GK %& @9 %B (:) (#F 8 eK % K2 * )2 I7 1 NB .T2 O! T2 .(Q( Q ) 2 * ( )# T2 I ' T"8 C ." 36 M# * (:) P F& & "4 % 2 - " ! "4 <# "N M J * ,P " & "P L' O RS . 7< "P O SP 2D NB IDP DB GK ! , * +F %& @9 %B (:3) I! P / W I! # / D# +F F % I . 8! I7 N # +F D# 89 @27 % IDP 7 0O I7 1 R .% eK .!7 +F M# 1! "D T7 1!5N 5 "4 % " 36 ""' "$ M# F& - 5 M J UP6 *% !5N 6 3J T "D O !6 . () 1 M# !"& !5N CJ L% C S - !5N 5D ! %D 2 ! 1 .S X 5 ٢٧ : # !" (5344 2) )* ( ' %& # !" األصول غير الملموسة بإستثناء الشھرة-١٨ الوحدة K + .I I R* )2 K GK %& @9 %B (:E) > R* )2 K P* .% eK K2 R* ;6 )2 .%* T2 % !# # > 1 R % <2 ;9 6* 8! %* B B .> R* )2 K a ! ) )# +F I7 > 1 NB . % !# I( > %# J I7 NB > WD ( I I I 2 >K ( %( G +F (S2 ,F P *D ( %>) ! .%OF/ _;6 # %#F Q( )! . )2 K ! "P " - C M# O "D #" ;K L5' ! K 7 "4 % Y L " &J M# "D O ! C " 1""' & !" 4 K6) * (0) "4 % ! !6 ] R 7 & ., .([/0H] 2 I> .% <2 K + e 2 GK %& @9 %B (::) DP ! 2 @ 1 )# I7 ( % ! > * B G; e % I 2 * I> . %; %( # I7 * > 1 R . GK ! 2j B I 6* ) B ( .> I> ) 8O F .G; #F 8! B )! 7 G6 % I 2 2 # ) I7 NB I < .2 * 8! )P C! R7 G6 ) I7 NB IF G; * .J # +F %B R7 +F @27 # e +F .) 8! 1 # %#F +F P +F 2 - b P ""& - C M# O "D #" ;K L5' ! K 7 "4 % " ! O ! C " 1" M# " " - "N - 4 K6) * (0) "4 % ! !6 ] R 7 & ., .([/0H] %B T2 I! ( I7 .(::) +F ,D# <. +6 ,D# (:?) ;2 %B +F .G; I! O! P +F O I7 e T2 * I! 0B I7 27 eK . P e 2 %> W# ; T2 I! ( # %#. +F P +F 6 +F 2 I7 1 NB .@27 % .K + I7 89 .* (0) ]4 "4 <# "% 1 "% b P ""& J "% K * bS " T Y6 M J O YS T7 7 "4 % " "#J .P 'S !' M J 93PJ "#J F& -# ]4P M# 8 5 - ) :K'S . D ]4P (/@) ]4P PC P ٢٨ : # !" (5344 2) )* ( ' %& # !" األصول غير الملموسة بإستثناء الشھرة-١٨ الوحدة L#( .(" F K ,6 M# , \ GK6m # b P O M# F& /H 7< ! Pa D F( 4 RS<$ *4 ;#C ."4 Q# U" M# 6 !NP 4 ! N& 4 ;#C ""#$ - " % .*"% *+ * ' 2D - ! 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(5344 2) )* ( ' %& # !" األصول غير الملموسة بإستثناء الشھرة-١٨ الوحدة P L( "# R < .Y *D "DC 2 N' MS T7 ( " - :-` - "P L( bS 6 .\ T" "4 % U" M# 4($ Q# U" M# \ RS<_ d P : (P ( • "4 % U" M# RS<J 4 M J (P ( 4($ T"8 7< ."4 RS b' L( F6 R 7 -< . ( (P ,6 .\ M# *NC P ! -) *D "DC 2 .( ! 5 T 4($ 4 :(-S " ) D " ( • "P !# e M * - 4($ ! "N M J R 7 T"8 .'C & 6 , ! %D 2 ! !6 34 . (P ,6 \ ' -< R ! "D) \ 2D "4 % ! M * SP .(S !5N DS# - R , M J " "4 Q# U" M# \ RS<_ d P :V$ "' ( • .*D !# 3# Y & *"' 6 Y( 6 R 7 "P 4($ ;#C - 3 "DC 2 !6 CJ .5P 6 Z - "# 4($ ;#C P` 4 ! N& 4($ 4 ' Q7< - .UP6 6 VJ - '6 R 4(J P" 1 M# .P` R 7 & - P" .(!NP [:] K6) !NP & - VJ # - "P ! , * +F 1 % I . 8! 8! I7 1 R .% eK I! P .!7 +F N # < .(9 – 7 )# – (:3) +F ,D# <. +6 ,D# (:A) B I> I7 NB IDP DB GK / I! # / D# +F +F D# 89 @27 % IDP 7 0O "$ *" ]6 U" M# !5N 5D "P ! *"5% D 2D ! ! 7J .D " ( "P 1( T6) "4 <% 5D ! "DC 2 RS 2D T7 ( ""' !# O *N&# 7J M# (P ( "P !5N 5D 4( L Y !5N .("4 <% "_ " 36 T6) () U" .5P 6 Z - 4($ 4 ;#C M# 8 T6 R < ! 7J ""#J X ! X " !6 O M# F& !5N 5D %& O ! R 7 M# 8 T6 "& 7J .!5N 5D D ]4P .([H] 4 K6) D ]4P (/@) D ]4P ! L' ٣٠ : # !" (5344 2) )* ( ' %& # !" األصول غير الملموسة بإستثناء الشھرة-١٨ الوحدة .(:A) +F ,D# <. (:=) M# F& ."4 <# ! * bS U" M# P 4(J M# 8 T6 R < ! 7J ""#J X ! X - " !6 O P 2& !6 O M% R 7 M# 8 T6 "& 7J . P D ]4P H] 4 K6) D ]4P (/@) D ]4P ! L' .([ ( ,% 4($ L( ! UP6 ( * 7J CJ 4(_ (P ,6 "P ! 7J 136 Y \ "DC 2 RS O 2D T7 .L 2 ( ""' ! O 1 %B .0J %* I - N ' ( %& @9 %B (: ) %* S" -2 > * ' )2 .' G -2 I7 NB 1 I % eK >; ' . I> I7 NB .0J .OF7 ' ( % eK ,' VJ 2 .* bS d "4 <# U" M# 9P & ) 4(J 4 - 9PC 4(J P" 19P & ) "P ;K *& .(!NP [:] K6) ;K *& & ) 2& !6 O M% ]4P M# *8 6 *"& 7J H] 4 K6) D ]4P (/@) D ]4P ! L' 9P .([ ( ,% 4($ L( ! UP6 ( * 7J CJ 4(_ (P ,6 "P ! 7J 136 Y \ "DC 2 RS O 2D T7 .L 2 ( ""' ! O .-2 > * ' %& @9 %B W< F/( d (:H) SV 7 ) 1 I7 /9 .d G; +F )2K F >; ' %> G I> ) < 9/I d /9 >; ' )2 IP2 .S" +F % %& ., /( ! # 9PC 4(J - 6" !6 O M# F& "DC 2 RS YD T7 ( ""' M# "D O * 7J :K'S 4(_ V$ "' ( !6 *6 Y 9P & ) ! ! 4 P 4($ 4 ! !6 75"# ! 136 ( R 7 ,% .4 , J/! M J , /( # # - CJ 4 -< , \ # # !6 ]4 !6 O M# /:H :!` ! ' ."4 Q# "# b ;( D ! N R < ! (6) :\ ( L R < * (F) .L M J 9& ""' ! ! () .\ "4 % "# L R "& !6 ' ! ! (/) ٣١ : # !" (5344 2) )* ( ' %& # !" األصول غير الملموسة بإستثناء الشھرة-١٨ الوحدة %JK "% - ; ! ' O Y# ' T7 T" d -< Q# - 2D < Y ' # ! 7J 1; " ; P \ "4 % M 7J .( 8 M# ;% 7< "#J ! ."4 ! Y# ' T7 1"4 Q# "# %D ' - ! w(; ; -) R 7 2 :` ( L' - L -< ( L .L - " ] ,& • .*D T6 - ! !%5 ! M# % J • .& ' % • !J 1QS#6 7 *4 2 , L "& !6 25 ! , 6 - P ( L "& "D 1 M# 1! ]% -4 . R 7 ! L "& !6 ! C Y6 CJ .' V$ ' 6 R " P * 6 S M L' 6 ;' !# 6 & \ ( Y6 . Q7< "4 K 1& *S% 6 9PC ! " !%5 ! ! # ]4 "% ! % .*34 K & ' % - ; 2D O !6 4 T C - !3 .T"DC Q# D , .# "N 6 R 7 & T , \ "N "D *34P 7J Y6 # .4 R 7 4(J 4 ! R 7 b"' 7J 4($ ! " S 1\ & !# " M J R 7 & .UP6 # # – 7 I7 NB I . (?) K + -2 GK %& @9 %B (?4) F # %#F -2 > * # + c > . (?) I! # / T D M J (G) d "4 % U" M# 9PC 4(J X ! X T6 - 9PC D ]4P M# 8 T6 R < ! 7J .4 ]4P (/@) D ]4P ! L' 9PC %& 1 ""#J . D + -2 GK %& @9 %B W< /+ I> d (?) c > I7 NB I .! (44444) # (?) K # / F # %#F -2 > * # + <2 >; -2/ e 0( _* P 1 . (?) I! R > W-2/ 1 L F R; b I D +F (A4) # % .% <2 e 0( -2/ N I7 1 ٣٢ : # !" (5344 2) )* ( ' %& # !" األصول غير الملموسة بإستثناء الشھرة-١٨ الوحدة .* ,P O "4 <# (G) 9PC T"DC % d " 1* ,P d "4 <# U" M# RS<_ d 4(J ) S X 9PC "% ! 5 - (>0) Y ' "' :@/GG = # "' [>0000] ) ' -< 1S 1RSC X X ! X T6 - 9PC D ]4P M# 8 T6 R < ! 7J .(># ]4P (/@) D ]4P ! L' 9PC %& 1 ""#J . D % <2 +> 2 GK %& @9 %B /+ I> d (?3) +> 2 > I7 NB I .! (4444) # ( , +F G N I7 NB 1 I7 .% <2 I! # / F # %#F I> W< /+ I> d .% eK K2 ( , +F 2 W! (3?44) b I . 6! I 8# + +> T2 * .J # +F +> T2 ( , * I7 NB I "' (@G00) , /- ! X - P RS<_ d d # "' /G00 P & # "' 0000=) # P "4 % U" M# # "' (/G00) d 4(J F& 1R 7 & .(" % - ) b' 7J 1 ""#J X ! X - .* bS d K6) b"' F& ! "4 <# ! M - - P L .([/?H] 4 1 ""#J X ! X T6 - P D ]4P M# 8 T6 R < ! 7J . D ]4P (/@) D ]4P ! L' - P %& L#( .(" F * ( , "P ( - ) - % " "D /?H Q# 6 , \ ) M# L %6 - *) - !6 O M% *8 R *"& 7J .# !" d Pa X 7 "4 * 7J c"4 % 6 4($ ( 6 "% !6 " 2& ( 6 - ) ' !6 O M# .4P ' *%D .(H0) (GH0) !4 + # - ) "4 % 6 4($ JK D ]4P (/@) ]4P PC , 93PJ D ]4P ' M# 8 T6 R < ! 7J 1(0H/@) 4 . 6 ( "4 Q# ! M 2& !6 O M# !6 M# R 7 " " , R 7 - ]4P P O ;#C M' c 6 4($ ( . ٦ وحدة عملة )أي٣٧٢٥٥ = فإن القيمة المتبقية المقاسة بتاريخ االمتالك،( في المائة سنويا١٠) بافتراض معدل خصم مقداره ٥ .(٠.٦٢٠٩٢١ × وحدة عملة٦٠٠٠٠ = (١.١) ÷ وحدة عملة٦٠٠٠٠٠ ٣٣ : # !" (5344 2) )* ( ' %& # !" األصول غير الملموسة بإستثناء الشھرة-١٨ الوحدة L#( .(" F * – D ' GK %& @9 %B W< /+ I> d (?E) < G; . " %B .! (?44444) # -2 .. # LB (-2/ I +# +6) I NF GK NB R; ( <> )# (2 #( I7 " # WG; 89 FO" .L #F < l # B/ * % %J W<? /7 I> E d 1 +F 8! N* .< G; .(9 . + 6# J !9 89 " % F # . ( -2/ % N* > %B W D ! ( .(GK/ d I ! #) I! 2 IU >; ' . " B/ NF GK NB R; ( <> )# (2 #( I7 # " %P .L #F >; l # "' (.0?) ,G "/6 ! : - - ;% 4($ 4 d :-` ' M# <""' # ! (4(J 4) 5P 6 Z 6 !NP F' # "' .0? 4($ F' M J ,G "/6 ! : - ! 4($ 4 "D (6) # "' .0? = ' ""#J " "# "4 % ! / ÷ # "' (F) ?00000 (F) ?00000 = (T 4($ # "' /G000 × * ?) P 4 # "' G00000 (,? "/6 ! : T6) ,G /- ! - & (V) /G000 = /0 ÷ # "' G00000 = T 4($ (6) # "' .0? # ! (?4444) )J ( %& @9 % F W< /+ I> 3? d (?:) <2 )J . 1 %B .LK2 I )( )# DP N( >9 )J N* L NB 6 > (B )J )F J .G; #F .> .(V %B % .D(2 %( c + )J > Q 8 > L IDP )2 ., +F F 7 %* P Q( Q ) )J 1 %B I %B ; D( I L> I> ! (?4444) b ,." I7 89 1 % .([354] #. J7) 1(2 Q> WGK/ +F W+ * 1 L( !4 -' " - ) !5N *( K "4 % - ) ' O F( F' K "P ! ! ! - 4($ ! .(H0) (GH0) 2 " ) ! "% .K R 7 ! O 2 " M J " SP . 1 M' .D * - *% # "# !# 4 O(P e " 4 - 1R 7 & . 2 K !6 M J *% 36 * . O(P * -' 12D < D6 2 ! !6 ' M# , 8 "& K :K'S D ]4P (/@) , "/6 ! : X ]4PC P &J . ٣٤ : # !" (5344 2) )* ( ' %& # !" األصول غير الملموسة بإستثناء الشھرة-١٨ الوحدة # C.2 D2 – K * # B .(/@) L( !6 O M# , D - ]4P R < ! 7J ""' /GH # # ""' ; & %& O ; M R 7 ^3 C.2 (3=) )# :89 N*] .% 6 ]4P P ;% M K [ B JK !6 O M# !6 M# R 7 " " 1, 6 D ]4P ' M# 8 R < ! 7J ]4P P ;#C M' c 6 4($ ( 6 - "4 Q# 2& .([0H/@] 4 K6) R 7 0 %! 6 Z - P 6 F ;#C , ;#C O M# />H :!` ! ' - 5P .Y ; "# (6) .Y ; 6 Y"P ! %D "D 2 R < ! C "# (F) %JK 6 - &O - P" 6 2 ) # L( , 6 - ; "D - " % L( O 1 R ; X ""' "# .(9 .([0H/:] 4 K6) 253 2 ! "$ ;#S *"$ (/:) - ! L4 Q# , O ;#C ) J ! P 6 F ""' 6 Z - ;#C . R 7 & 1*"& !J 1; *"5# R - 1&O "#J 2 M J % *"6 7J CJ) ;#C ) J "# 5P .(P 6 F & % 4 *&$ (/0) ""' ' - 6 YS T7 ;#C 1S&8 , \ 2" ! 7J T" % C ! L4 ;#C .Y "% T" % ."5 " "% < 1 0!/ '9 – 7 .Q %* I O %& @9 %! W<? /7 I> : d (??) .. 8! * )K @ )B "/6 ! ? X , 7 ;#C ) J O M# F& 2& 4 ] M# 1T M J 7 & "5 (P "# ,G .(0H/:) 4 - " UP ( ٣٥ : # !" (5344 2) )* ( ' %& # !" األصول غير الملموسة بإستثناء الشھرة-١٨ الوحدة 1 %B I> I T2 - I ! > , N %& @9 )# (?A) IDP I @> 1 %# <: )! 27 +F .-2 L IDP I )B 89 G; @7 .( > , I % F )1 . .# )( 'V I S9 1 %.B7 W% @ +F > C.2/ J W<? /7 +F IDP ! 1 NB N .%B > -2 > * I> , % 0 ) VF WJ # +F > , 8! Q( P .> , N * - ( )B IF 7 I7 " %.> W<A /IP E4 d WG; * .1 -2 > * c I OF7 L7 IDP #! I> I , N 0D I > R; # % I +F " %#F F ) '9 " %B W; .> .G; # (-2/ ./7 I> E +F 1 + # .,> /!N' :0 X 9PC ;#C ) J O M# F . ; 6 "P ! %D "D 2 6 R < * X 7< ! !5N K (*% ]4P T6) %D "DC 2 ]4P *# 93PJ F& Y# ]4P M# 8 1,? # P6 - ( ) : X D ]4P (/@) ]4P PC ! 2 M# 8 *% U - R 7 !# e 2& .,? "/6 ! ]4P PC ! 2 *# 93PJ ! " S 7 ]4P .,G "/6 ! : X UP6 !J Y6 CJ . ]4P M# 8 R 7 1%D 2 *%& 7J :K'S . ;#C ) J M J T"8 R 7 ! %D 2 6 R < ! nF" : *5 ! 5 -` !# Z$ O M# ."P 4($ *C"% 6 "4 # ."P 4($ L( ]4P 5P 2 #&) 4(J T6 &$ & . ""#J " - ( T7 (" ! 7J 12 I -) 2 I - ( (") " . \ 4(J T6 -O ! b' ""#J " - & ( :4 .*3$ () .* (/) .# V" L( !# RSC *# (:) .4($ (?) . ]4P 5P (G) ٣٦ /@H (6 (F (V (" (Q : # !" (5344 2) )* ( ' %& # !" األصول غير الملموسة بإستثناء الشھرة-١٨ الوحدة .UP *) (>) . *4 ( Q7< " F& %JK K6) O *# - "P %( - 2& -< 5 : ! 4 *54 6 - .(" .& ()أ . ;' !# ()ب .F' *& ()ج .*NC P ()د .) "P L' UP # L' 9PC * ; O L' ()ه . V7 V7 d *4 ()و .( "D ()ز %DF I DF > %F" – 7 :+U 8! +F 7 I! % I! 1 a. B (?=) % :() JK ]4P 5P 4($ P 4 , "4 <#6 U" M# D P 4 P 4($ "D . :-` \ " "4 # . (P ( "P 1" . (/0) 9PC * • .* (0) d • .* (:) F' *& • 9& *& F' # "' "' # /@?00 (..00) =?44 :000 000 (/.00) (?>0) (>00) 3EE34 ٣٧ (:) JK d * 9PC # "' # "' (N) ??00 (/:00) :000 (:/00) 0000 (??00) 344 000 /000 (:00) (//G0) H 44 /000 ?000 (/00) (@00) (>00) 3E44 ?A44 – 3??4 (") (6) – G000 (?00) (@:0) – :=4 4 4($ I> +F * # <3 /+ *3$ #6 V" - * 4($ ]4P I> E +F * # : # !" (5344 2) )* ( ' %& # !" األصول غير الملموسة بإستثناء الشھرة-١٨ الوحدة :G?00 (/00) (Z) (() >?00 (:G0) (W<) () >000 (:@00) (F) (V) :000 (?G:0) <3 /7 4 4($ * - %4 *'$ ! N& C ( % ^3 `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` !# Z$ O M# F& % 6* ! , 6 T 4($ & ! .O 4 K6) "% 6 ;% ' ' \ :([/H] . Q7 6 ;% "% (!) .& D 1( !3 #3 6 " O - "& .& D . RSC "D% *N C " ٣٨ (6) (F) (V) (") (W<) () (N) (Z) (() /H (6 (F (V (" : # !" (5344 2) )* ( ' %& # !" األصول غير الملموسة بإستثناء الشھرة-١٨ الوحدة @2 %F" – :+U 8! I! %F9 1 )# B (? ) (:) JK !3 O P - P 23 1,G "/6 ! : X X R 7 5D !3 7< ! "D .(F) O ! # "' (0000) ] .,? "/6 ! : (6) O ! T& RSC D4 O *%D 1,G "/6 ! - *N 6 O U" * .# "' (.0000) ,@ ,/7a : X .,? "/6 ! : X 6 RSC "D% Y ;% ( b' M# L4_ - &$ d M# ^4 !6 O M# /.H Y T7 ( b' M# P" " L4$ d T6) 4 SP 4 ""#$ - " % 7< - " ;#C % - Pa 6 4 ! N& .( ( e I! %F" – :+U 8! ( e 8! ,." I! 1 a. B (?H) O B a :(E) JK :3 D ^ ""' "# (P") *4 ` " ;#C , # "' /0000 ٣٩ ,/ # "' 00000 ( b' ; : # !" (5344 2) )* ( ' %& # !" األصول غير الملموسة بإستثناء الشھرة-١٨ الوحدة @2 )> %# M# &' ( ) *+ ""#$ " % *( L( F( - " R 5 " ' ' *% "4 .' 25D *% ^4 !6 O M# F& (>H) 4 R 7 & ." " 5"6 O - N d M# <6 - O ' * L( 6 "$ - ' !# !# ^4 !6 O M# F& (@H) 4 R 7 M J 3$ . * - ;% X " R UP 5 " P 5 *3C % *% \ & M# T<& "% F - (P !3 - ""#J . SP *( &' ( ) *+ ""#$ " % ! UP D F( ' - ' ]% - .% " R 'O % *% !# Z$ . 0!/ N "D 1# V" - 1Y6 .*C' K% - S ""' ! V" ' - 4 ;#C F& - ""' 'O !# "5N % ""' !# D % M J R 7 "# T"8 .# .'' U" M# , 4(J M J T"8 "D <# 4 ""' ! .- ;#C "# Y4 , , !6 O M# "# , 4 ,D - ' !6 .*C' K% - S , :-O "D - ;#C T7 P "% " – "% "#C "" !# "N 2" &O 7J • 4 - P" - ' M J *%" 2& P Y& ., ( L "& C "# "% ,D – 3 # - ]) M# ' 7J • !$ - ! 7J " M J 3$ 1Y' T7 6 Y# ' T7 \ .L "% ,D "& C "# , \ "% ,D – #6 V" - ]) RS 7J • "% ,D !$ - ! 7J " M J 3$ 1YS T7 \ ( L .L "& C "# , \ "% ,D H ' ' ]) M# ' 7J • .YS T7 \ ( L :-O , 4(J ' - ' "D .]) "4 % " • , RS O 2D T7 ( ,% - 4($ ( ""' • .Y ٤٠ : # !" (5344 2) )* ( ' %& # !" الوحدة -١٨األصول غير الملموسة بإستثناء الشھرة :-O , D ]4P ' - ' "D • " .]) D ]4P M# 8 T6 R < ! 7J • ! ""S d ,D – ]) D ]4P M# 8 R < ! 7J .( D ]4P [/@] "' K6) , "! : # "! (5344 2) )* ( ' %& # ٤١ األصول غير الملموسة بإستثناء الشھرة-١٨ الوحدة # !" > N # !# ""#J Y' /N . *( ! L4 # U M# %& ' % K6) ""#$ " % *"% *+ * ( ) *+ ""#$ " % ( [:] - " :-O ( [] K6) &' ) &' ( ) *+ ""#$ " % !J • .t" L( 4 ' "$ ! D6 " "# 4 M# b' ; 2& "D ""#$ " % F( • . F& T& L( SD 9 # "% " ( ; 6 1"' 2& ;#C &' ( ) *+ ""#$ " % F( .*4 ( b' ; , L% ;#C % 4 ""#$ " % ]4 • " % " .# V" - S - \ 5" L - R , \ &' ( ) *+ ""#$ K L "% YD ,D 7% "# "D% 6 L' !# O #6 V" M# " 6 "& C Y6 !# Y $ 6 !# Y J "% M# "% "% " %& 1Y 6 6 ,4 3 *# .D ! C *) % *7 & ""#$ " % F( • ""#$ " % % .*"& !J ]4P P P 4 ""' R 7 - ) 2& &' ( ) *+ 2& 4(J F( .""' #6 *7 (""' % *7 .(""' % *7 T6) , "#J V7 "P P ""#$ " % ^ • ) *+ ""#$ " % 6 .- ;#C "% .R 7 ^ S &' ( "4 % %& ""#$ " % F( • ""#$ " % 6 . P 4($ ( *) b"' M# 8 R < ! 7J ( %& F( &' ( ) *+ . ""#$ X Pa 7 ' [/0] - " ' % K6) ""#$ " % ^ • ' L( ! #& ! ! PC (' *"# !# Z$ ' ^ ""#$ " % 6 .' ' S - K6) ' ^ ' "' ( M# &' ( ) *+ .(' ^ [/?] . D ]4P (/@) "' K6 1 ]4P P % L4 % ٤٢ : # !" (5344 2) )* ( ' %& # !" األصول غير الملموسة بإستثناء الشھرة-١٨ الوحدة GF 2 !# ""#J ' *( R% P :` 5 !# &$ &' ( ) *+ ""#$ " % .<& d 2& !6 ] .% a1 T2 N +F 9 NO () :< ( ) , .T" <& !" ""' D 6 .T" <& !" T" 6 .T" <& !" ""' D T" 6 ()أ ( )ب ( )ج (3) :"# ""' SD , ! Q&O 6 YP 6 Y 6 Y% O !# Y N# 6 Y ! T6) 4 SD ! ()أ .( T7 N 6 6 6 "# 2 6 "4 J cY3 6 6 D L' R * 7J # K ; D 6 "D% L' !# O ( )ب .! 6 UP *N C L' !# 6 O !# 4 .(F) 6 (6) J ( )ج .L - C ( )د (E) :- ;#C "% ,D O M# F& . "% ()أ ,4) D ]4P 5P 6 4(J T6 P "% 4 6 "% ( )ب .( ! 54 ,4 - " 2& ' ) D ]4P 5P 6 4(J T6 P "% 4 6 "% ( )ج .(Q"' M# " <P . D ]4P 5P 6 4(J T6 P "% 4 ( )د ٤٣ : # !" (5344 2) )* ( ' %& # !" األصول غير الملموسة بإستثناء الشھرة-١٨ الوحدة (:) :"# "% Y - ;#C "# , 4 , .P" " ! ()أ .#6 V" !3 YS ( )ب .' ' YS ( )ج .QS#6 (V) M J (6) ! *P 2& ( )د .QS#6 (V) (F) !P ( )ه .L - C ( )و (?) - % d .SC *& ! "5 e & S# RS *+ U"'J *D O T .( 4 * # ""& D Y6 * ,P & S% - ' " *" () ' .R 7 M# "D #" "6 R < & S% ""& !6 M# "6 " 1T& C - 2 (:) 5 *<&C L (/) e % .""' " O " " *" " & S% & e :< , 7 "4 ."D% L' " – * ,P(6) "4 Q% L " &J !# O *N&# 7J – * (0) ! !6 ]4(F) .""' .""& J 3 "D% L' " – G(V) " *" " !6 2D ! 7J 4(J *4 !" ! "D% L' " – * ,P(") .""' " (A) (/G0000) (F) O & *+ U"'J *# 1,/ "/6 ! : X .# "' (00000) ; , SP T& C ( !6 (6) O " .# "' .,: # - T& C ( M# # "' (G0000) *46 6 (F) O " #6 V" - (F) O M# ( (V) O *D 1,: "/6 ! : X .# "' (?00000) Q" " T& S "% * !' .!' - 4($ 7PO C Q7< *) :T& C ;#C F& D ! 1# "' (00000) , "/6 ! : X (6) O D ! (6) D ! 1# "' (/G0000) ,/ "/6 ! : X (F) O ("' -) ,: "/6 ! : X (V) O .# "' (?00000) (F) O D ! 1 (4) , "/6 ! : X (6) O D ! (F) (V) O D ! 1# "' (:00000) ,/ "/6 ! : X "' (?00000) ("' -) ,: "/6 ! : X .# (F) O D ! 1 (4) , "/6 ! : X (6) O D ! (V) ٤٤ : # !" (5344 2) )* ( ' %& # !" األصول غير الملموسة بإستثناء الشھرة-١٨ الوحدة (V) O D ! 1# "' (/G0000) ,/ "/6 ! : X "' (?00000) ("' -) ,: "/6 ! : X .# (=) "' (.G000) - P RS *+ U"'J *D 1, /- ! X %" "6 F& M# D4 * ." F53 # "' (G000) # "# # "' (/000) <" ' " ., "/6 ! : X ., /- ! X %" - P RS . 5 - )0) F P "% d :d - P 4 , !6 O M# 1, /- ! X .# "' (0/000)(6) .# "' (.@000)(F) .# "' (:>?) (V) .# "' (0@000) (") ( ) "' (00000) 9P RS *+ U"'J *D 1, /- ! X :-` "$ *D "/6 ! : X .# .R X ! # !% 9PC "4 % " H U" M# ' M# 9PC "DC 2 R O !6 " H .R X ! (/0) .# "' (:0000) d 9PC "% " H :d , "/6 ! : X 9PC & , !6 O M# .# "' (00000)(6) .# "' (.G000)(F) .# "' (:0000) (V) .# "' (/:G00) (") (H) () 8 - 7 9PC "# O *D 1,G " /6 ! : X :-` ' M# .R X ! # (?) < 9PC "4 % H (?) U" M# ' M# 9PC "DC 2 O R H .R X ! "' (@0000) < (2 ; D "% ) 9PC ! ""S d H .# :d ,G "/6 ! : X 9PC & , !6 O M# .# "' (@/000)(6) .# "' (00000)(F) .# "' (>?/>) (V) ٤٥ : # !" (5344 2) )* ( ' %& # !" األصول غير الملموسة بإستثناء الشھرة-١٨ الوحدة .# "' (@0000) (") (4) "'O P !# RS () *+ U"'J *D 1, /- ! X .# "' (:0000) ! .""& !% "P O *6" 1,? /- ! X Y% *'& *&J *7P !# 2 O *D 1, "/6 ! : X .,. ,/7a : X !# 2 .(/) SP :Q# !# ' O M# M' (, /- ! ) RSC X ! # ( ) , S6(6) (% -%( L - 2 Y K4' 6) NP Q# 1, "/6 ! : .(,. ,/7a :) Y ; X M' , "/6 ! : ! # X M' (, /- ! ) RSC X ! # !NP " ! "(F) .(,. ,/7a :) Y ; (, /- ! ) RSC X ! # ( ) , S6 (V) .(,. ,/7a :) Y ; X M' .L - C (") ٤٦ : # !" (5344 2) )* ( ' %& # !" األصول غير الملموسة بإستثناء الشھرة-١٨ الوحدة %*" .(/H) 4 K6(V) .([F] [6]/H) !4 K6(V) .(H) 4 K6(") .(/H) (H) (.H) *4 K6()ھـ .(/0H) (.H) !4 K6(F) .(V O ) (H) (F O ) (0H) (6 O ) (?H) *4 K6(V) = . ÷ " F53 R 7 - % # "' (.G000) – F'C(V) ; # "' (/000) + % ' # "' (>:>?) .# "' (:>?) = (' ) RS<_ d # "' 00000) D # "' (00000) – F'C(F) .# "' (.G000) = 4(J ("PC - × "4 % /0 ÷ - 4($ # "' /0000] D # "' (00000) – F'C(") * 0 ÷ - RS<_ d # "' 0000) + ""#J " "' 000 = ( ""#J " 7 "PC - × - "4 % !O ! . ]4P P D & (@/000) = [ 4(J # F( . ]4P P &J M J #" !6 \ "4 % " ]4P UP6 # "' (/000) " \ & ]4P ]4P P .# "' (@0000) Q" Y ""S d M J Y7 "' , 2 D ) C .([6]/>H) (?H) !4 K6(V) .!NP , ; ٤٧ () (/) (:) (?) (G) (>) (@) , , , , , , , () , (.) , (0) , : # !" (5344 2) )* ( ' %& # !" األصول غير الملموسة بإستثناء الشھرة-١٨ الوحدة GF ,( # ""#J ' *( R% L( ' *" ' SP ! &' ( ) *+ ""#$ " % .Q"6 " .PC 7< - " *&$ R&J ! L' 1 ' *" J "% () & * & - # ,O "# -` L4$(") &' ( ) O *" :' " - (- ) 3J *% # "' X # O ; G00 , /6 - P RS !# & D ; @000 /!N' :0 , R 7 - - P - P ( M J %" 00000 /!N' :0 " F53 # "' (0000) , !5 % *D( #( 00 /N , 4' - " (/) ( !S#J 2" /0000 /N ' , :` *" & (") O *D 1, "/6 ! : X X) , /!N' :0 ! # * ,P :- P T"DC % • .(R .4 :- P • ,P U" M# ' M# - P "DC 2 RS O 2D • .R X ! * .- P D ]4P ' M# 8 T6 "& C • .O "5% - P F& ) - P - 5 R () 1 2 %K* +F _K!7 % * # !V )B .< /7 I> E +F .3 6 2& <& ٤٨ : # !" (5344 2) )* ( ' %& # !" األصول غير الملموسة بإستثناء الشھرة-١٨ الوحدة () *9 "' G00 # # "' G00 (6) "' # "' @000 (6) "' "' "' < /7 (*4 ) 5P 6 Z ! F' L" F' M J .- *# M# ,O ; ;#C < /IP E4 @0000 4 H (- P) ! # F' L" F' M J - P RS !# 5 ; ;#C .0000 # 0000 # 00000 # 4 H (- P) " F53 – " 7 L" ! F' ! F' F' M J - P RS ;#C # "' 00 # "' 00 "' /0000 # , /N () *4) 5P 6 Z ! F' L" F' M J 4 - -5 # *D( #( 4 ;#C () #" *4 ! F' "' /0000 L" F' M J # /!N' :0 - - # - 4 , /N X #" !S#$ ; ;#C ,/ < /7 I> E +F "' "' 0000 # ٤٩ 0000 # () *4) 5P 6 Z () #" *4 ! F' F' M J : # !" (5344 2) )* ( ' %& # !" األصول غير الملموسة بإستثناء الشھرة-١٨ الوحدة /!N' :0 - - 4 , /N X #" #" ; ;#C 4 ,/ (6) "' .@00 () *4) 5P 6 Z ! # F' # "' .@00 – (- P) F' M J 4(J ! : - - 4 ) "PS N<& X ! # - P 4( ;#C .(, "/6 :_;6 I P* _7 . %JK Q/ %! > / . 4($ # "' .?00 = "4 % * G ÷ (F) 4 # "' .@000 (6) .( > × / ÷ # "' .?00 T6) # "' .@00 = 4($ - P – 4 # "' .@00 = 6 9& (F) (3) ! #& & S# RS () ( ) O *D 1,? /- ! X C () O *%D .# "' (:00000) ! "'6 ! 4 RS # - *& e ' " *" () ' 1""' &6 M J & S% "P *& %& L - #& "D M# S " 1T& C - 2 (:) 5 *& L (/) " M# "$ "D "% K .""' " O " " *" " M# *& <# T6) * (0) U" M# & S% 4 4( O ! 1& S% "4 % . (P ( "P (]4 "4 , Y( !' 1e M J T"8 !6 2D ! - ; !# O& ! "'6 ; 1,@ - K !6 2D ! .() O "5% 9P & *& #& M# F( - 17 X < 1,. "/6 ! M' 9P & () O *& #& M# D F( .""& Y& LS( Y , !6 2D T7 " & S% ! ""S d () O *"D 1,@ "/6 ! : X ! : M' 9P & *& 2 - C () O T .# "' (G0000) .,. "/6 ."/6 ! : - () O - I> d I () 1 %K* +F _K!7 % * # !V )B .<= /7 I> E d 8 <: /+ .3 6 2& <& ٥٠ : # !" (5344 2) )* ( ' %& # !" األصول غير الملموسة بإستثناء الشھرة-١٨ الوحدة (3) *9 <: /+ I> "' :00000 # "' :00000 # ! 4 H (& S% ) F' L" F' M J 4 R # - & S% RS ;#S <: +F "' (6) "' :0000 # "' (6) "' :0000 # "' (6) "' :0000 # "' (F) "' @0000 # (V) "' ٥١ :0000 ! # & S% 4(J – () *4) 5P 6 Z F' – (& S% ) F' M J ]4P 4($ 4 Q7< SP & S% T 4($ ;#S <? +F :0000 ! # & S% 4(J – () *4) 5P 6 Z F' – (& S% ) F' M J ]4P 4($ 4 Q7< SP & S% T 4($ ;#S <A +F :0000 ! # & S% 4(J – () *4) 5P 6 Z F' – (& S% ) F' M J ]4P 4($ 4 Q7< SP & S% T 4($ ;#S <= /7 I> E +F @0000 ! # & S% 4(J – () *4) 5P 6 Z F' – (& S% ) F' M J ]4P 4($ 4 Q7< SP & S% T 4($ ;#S ,@ "/6 ! : X .0000S% D ]4P – () *4) 5P 6 Z ! : # !" (5344 2) )* ( ' %& # !" األصول غير الملموسة بإستثناء الشھرة-١٨ الوحدة # "' .0000 # & F' *7 & S% ) F' M J ]4P 4($ – (""' % & S% D ]4P P ;#S :_;6 I P* _7 . %JK Q/ %! > / T 4(J # "' :0000 = "4 % * 0 ÷ 4 # "' :00000 (6) × T 4(J # "' :0000] D 4 # "' :00000 T6) & # "' /0000 (F) ! D ,. "/6 ! :) - "4 % * : ÷ ([R 7 * : T 4(J # "' @0000 = (,@ /- × T 4(J # "' :0000] D 4 # "' :00000 T6) & # "' ?0000 (,@ 4($ # "' @0000 D [,> "/6 ! : M' R 7 * : . ]4P P # "' .0000 = ""S d # "' G0000 D ٥٢ (V) : # !" (5344 2) )* ( ' %& # !" األصول غير الملموسة بإستثناء الشھرة-١٨ الوحدة (E) "N -< c(T) O * 1( ""#J ") ,G /- ! X :` c*$ *"P 3J *% ! ,? /- ! X 4 R # - YS *$ M# & ."4 % L " &J O 2( C .# "' (:00000) % .( X ! * # – T" "4 % – P" ( *& .* ,P – - "4 ,? /- ! X 4 R # - S !5N 5D .R X ! * ,P – T" "4 % .# "' (0000) .( X ! * # – T" "4 % – P" ( ! *) <( D (,& '6 M) ! *) RS (T) O *D 1,> /!N' :0 X X ! * bS ,&\ "4 % ! !6 2D ! .# "' (/0000) 1 b ;( .R O " ,6 6 ! 5 - (>0) RS (T) O *D 1,> /6 :0 X :-` (R) O ""' \ "% * !' #6 V" - (R) ! 3J *% # "' ."4 % L " &J 2( C G00000 *$ M# & .* # = - T" "4 % .P" ( >00000 *& .* ,P = - T" "4 % .P" ( ?00000 !5N 5D ! - *6" "% 2&) * ,P " "# G00000 !S#J "# P ' - !5N *S#J K (,G 6/6 .(R) O - $ 2D M# " - *"P D NN% ""% ' ( b' 2 0000 74 "D ( b' .O 6 N&J * .( b' M# # "' (0000) (R) O *" 1,> ! P 2 - .4 Q7< SP 2 .#& \ " (T) O *"6 1,> "/6 ! : X !* % +F ! nF" C! I> 0> I T2 !V )B .<A /7 I> E +F (R) 1 ٥٣ : # !" (5344 2) )* ( ' %& # !" األصول غير الملموسة بإستثناء الشھرة-١٨ الوحدة (٣) إجابة دراسة الحالة "' "/6 ! : - - <N (T) O #& P "' - ! P :,> ,G ,> K'S :00000 "' //>@.@ ? # # "/6 ! : - (T) O #& "' * M# *K'S ! P :,> % () JK 4 P 4($ "D . ]4P 5P 4($ D 4 , *$ & "4 % ! !6 ]4 . (P ( "P " "4 <#6 U" M# D D :-` UP \ " "4 # .L "4 <# " M# " "% K * # * G !S#$ "# • * 0 *& • * G !5N 5D • * : ! *) • 9& :00000 *) ! !S#$ "# – – – – – /0000 – – – G00000 (Z) ?00000 (0000) /0000 /0000 0 :/0:) ( //>@. @ /G0000 0 /:/0:) ( ( b) (:) JK b' 5D *& & "D ( !5N *$ 74 +F * # I> E /?000 /7 >0000 (Z) 0 <? – – 0000 :0000 4 0 0 – – ?0000) >0000) (V) (6) 4($ ( ( – – (N) (::::) – 0000 W<) () (:/G0) ( (V) – >>>@ ?>@G0 0000 /0000 G00000 0000 (::::) (:/G0) – ٥٤ – ?0000 0 ?0000) ( ?/000 0 G0000 0 0000) ( (F) – >0000 0 G000) ( GG00 0 >0000 0 G000) ( (6) – G0000 0 ?/G00) ( >.@G0 0 0000 0 ) 0/G00 *3$ V" - #6 4($ +F * # I> E /7 <A 4 4($ : # !" (5344 2) )* ( ' %& # !" األصول غير الملموسة بإستثناء الشھرة-١٨ الوحدة ( :_;6 I P* _7 . %JK Q/ %! > / /- ! - R *$ & C T 4(J # "' :0000 = * 0 ÷ 4 # "' :00000 (6) .,? = (,> "/6 ! : M J /6 :0 ! T6) / ÷ : × * 0 ÷ 4 # "' G00000 .#6 V" - R *$ & 4(J # "' /G00 .*$ & 4(J # "' >0000 = ! / × # "' :0000 :,G "/6 ! : M' .,> - *$ & 4(J # "' ?/G00 = # "' /G00 + # "' :0000 :,> - = (,> "/6 ! : M J /6 :0 ! T6) / ÷ : × * 0 ÷ 4 # "' >00000 (F) .*& 4(J # "' G000 .,> - !5N 5D 4(J # "' ?0000 = ! / × # "' (") /0000 :,G "/6 ! : M' (V) .,> - !5N 5D 4(J # "' ?0000 = # "' (") /0000 + # "' (") /0000 :,> - .,? /- ! - !5N 5 T 4(J # "' /0000 = * G ÷ 4 # "' 0000 (") /0000 = (,> "/6 ! : M J /6 :0 ! T6) / ÷ : × * G ÷ 4 # "' ?00000 .#6 V" - !5N 5D 4(J # "' " Y"PC N<& ^ !' T6) Q( "# #6 V" - Y T7 74 "D ( b' 4( O 6" (W<) .("$ "/6 ! : M J /6 :0 ! T6) / ÷ : × - "4 % * ? ÷ 4 # "' G00000 () .!S#$ "% 4(J # "' :/G0 = (,> "/6 ! : M J /6 :0 ! T6) / ÷ : × - "4 % * : ÷ 4 # "' /0000 .! *) 4(J # "' :::: = (,> (N) .() "6 ;#C C (Z) ٥٥ : # !" (5344 2) )* ( ' %& # !"
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