{"id":1548,"date":"2024-06-23T07:37:17","date_gmt":"2024-06-23T07:37:17","guid":{"rendered":"https:\/\/bpcpasa.com\/?p=1548"},"modified":"2024-08-07T16:18:13","modified_gmt":"2024-08-07T16:18:13","slug":"%d9%85%d8%b9%d8%a7%d9%84%d8%ac%d8%a9-%d8%a7%d9%84%d8%a7%d8%b3%d8%aa%d8%ab%d9%85%d8%a7%d8%b1%d8%a7%d8%aa-%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d9%8a%d9%8b%d8%a7-%d8%aa%d9%81%d8%a7%d8%b5%d9%8a%d9%84-%d9%88","status":"publish","type":"post","link":"https:\/\/bpcpasa.com\/ar\/%d9%85%d8%b9%d8%a7%d9%84%d8%ac%d8%a9-%d8%a7%d9%84%d8%a7%d8%b3%d8%aa%d8%ab%d9%85%d8%a7%d8%b1%d8%a7%d8%aa-%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d9%8a%d9%8b%d8%a7-%d8%aa%d9%81%d8%a7%d8%b5%d9%8a%d9%84-%d9%88\/","title":{"rendered":"\u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u064b\u0627: \u062a\u0641\u0627\u0635\u064a\u0644 \u0648\u0623\u0645\u062b\u0644\u0629"},"content":{"rendered":"\n<p>\u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u064b\u0627 \u062a\u0634\u0645\u0644 \u0639\u062f\u0629 \u062e\u0637\u0648\u0627\u062a \u0631\u0626\u064a\u0633\u064a\u0629 \u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u062f\u0642\u0629 \u0648\u0627\u0644\u0627\u062a\u0633\u0627\u0642 \u0641\u064a \u062a\u0633\u062c\u064a\u0644 \u0648\u0643\u0630\u0644\u0643 \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a. \u0628\u0646\u0627\u0621 \u0639\u0644\u0649 \u0630\u0644\u0643 \u0646\u0633\u062a\u0639\u0631\u0636 \u0647\u0646\u0627 \u062a\u0641\u0627\u0635\u064a\u0644 \u0647\u0630\u0647 \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0645\u0639 \u0623\u0645\u062b\u0644\u0629 \u0639\u0645\u0644\u064a\u0629.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-nbsp-1-\u062a\u0635\u0646\u064a\u0641-\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a\">&nbsp;1. \u062a\u0635\u0646\u064a\u0641 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a<\/h2>\n\n\n\n<p>\u00a0\u062a\u0635\u0646\u064a\u0641 <a href=\"https:\/\/www.my.gov.sa\/wps\/portal\/snp\/aboutksa\/investinginksa\" target=\"_blank\" rel=\"noreferrer noopener\">\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629<\/a> \u0625\u0644\u0649 \u0642\u0635\u064a\u0631\u0629 \u0627\u0644\u0623\u062c\u0644 \u0643\u0630\u0644\u0643 \u0637\u0648\u064a\u0644\u0629 \u0627\u0644\u0623\u062c\u0644:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0642\u0635\u064a\u0631\u0629 \u0627\u0644\u0623\u062c\u0644: \u062a\u0644\u0643 \u0627\u0644\u062a\u064a \u062a\u064f\u062d\u062a\u0641\u0638 \u0628\u0647\u0627 \u0644\u0641\u062a\u0631\u0629 \u0623\u0642\u0644 \u0645\u0646 \u0633\u0646\u0629.<\/li>\n<\/ul>\n\n\n\n<p>&nbsp; &#8211; \u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644: \u0634\u0631\u0627\u0621 1000 \u0633\u0647\u0645 \u0645\u0646 \u0634\u0631\u0643\u0629 &#8220;\u0623&#8221; \u0628\u0642\u064a\u0645\u0629 10 \u0631\u064a\u0627\u0644\u0627\u062a \u0644\u0644\u0633\u0647\u0645 \u0627\u0644\u0648\u0627\u062d\u062f. \u0625\u0630\u0627 \u0643\u0627\u0646 \u0627\u0644\u0647\u062f\u0641 \u0647\u0648 \u0628\u064a\u0639 \u0627\u0644\u0623\u0633\u0647\u0645 \u062e\u0644\u0627\u0644 6 \u0623\u0634\u0647\u0631 \u0644\u062a\u062d\u0642\u064a\u0642 \u0631\u0628\u062d.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0637\u0648\u064a\u0644\u0629 \u0627\u0644\u0623\u062c\u0644: \u062a\u0644\u0643 \u0627\u0644\u062a\u064a \u062a\u064f\u062d\u062a\u0641\u0638 \u0628\u0647\u0627 \u0644\u0641\u062a\u0631\u0629 \u062a\u0632\u064a\u062f \u0639\u0646 \u0633\u0646\u0629.<\/li>\n<\/ul>\n\n\n\n<p>&nbsp; &#8211; \u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644: \u0634\u0631\u0627\u0621 \u0639\u0642\u0627\u0631 \u0628\u0642\u064a\u0645\u0629 1,000,000 \u0631\u064a\u0627\u0644 \u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0647 \u0639\u0644\u0649 \u0645\u062f\u0649 10 \u0633\u0646\u0648\u0627\u062a.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-nbsp-2-\u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641-\u0627\u0644\u0623\u0648\u0644\u064a-\u0628\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\">&nbsp;2. \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0627\u0644\u0623\u0648\u0644\u064a \u0628\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>&nbsp;\u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0628\u0627\u0644\u062a\u0643\u0644\u0641\u0629:<\/li>\n<\/ul>\n\n\n\n<p>\u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644: \u0625\u0630\u0627 \u062a\u0645 \u0634\u0631\u0627\u0621 1000 \u0633\u0647\u0645 \u0645\u0646 \u0634\u0631\u0643\u0629 &#8220;\u0628&#8221; \u0628\u0633\u0639\u0631 15 \u0631\u064a\u0627\u0644\u064b\u0627 \u0644\u0644\u0633\u0647\u0645 \u0627\u0644\u0648\u0627\u062d\u062f\u060c \u0643\u0630\u0644\u0643 \u062a\u0643\u0627\u0644\u064a\u0641 \u0634\u0631\u0627\u0621 \u0625\u0636\u0627\u0641\u064a\u0629 \u0642\u062f\u0631\u0647\u0627 200 \u0631\u064a\u0627\u0644:<\/p>\n\n\n\n<p>&nbsp; \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0634\u0631\u0627\u0621 = 1000 \u0633\u0647\u0645 \u00d7 15 \u0631\u064a\u0627\u0644 + 200 \u0631\u064a\u0627\u0644 (\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0634\u0631\u0627\u0621) = 15,200 \u0631\u064a\u0627\u0644.<\/p>\n\n\n\n<p><strong>\u064a\u062a\u0645 \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0641\u064a \u0627\u0644\u062f\u0641\u0627\u062a\u0631 \u0643\u0627\u0644\u062a\u0627\u0644\u064a:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0645\u062f\u064a\u0646:<\/strong> \u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a (15,200 \u0631\u064a\u0627\u0644)<\/li>\n\n\n\n<li><strong>\u062f\u0627\u0626\u0646:<\/strong> \u0627\u0644\u0646\u0642\u062f\u064a\u0629 (15,200 \u0631\u064a\u0627\u0644)<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-nbsp-3-\u062a\u0642\u064a\u064a\u0645-\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a\">&nbsp;3. \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-nbsp-\u0627\u0644\u0642\u064a\u0645\u0629-\u0627\u0644\u0633\u0648\u0642\u064a\u0629-\u0627\u0644\u0639\u0627\u062f\u0644\u0629\">&nbsp;\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0633\u0648\u0642\u064a\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629:<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644: \u0625\u0630\u0627 \u0627\u0631\u062a\u0641\u0639\u062a \u0642\u064a\u0645\u0629 \u0627\u0644\u0623\u0633\u0647\u0645 \u0625\u0644\u0649 18 \u0631\u064a\u0627\u0644\u064b\u0627 \u0644\u0644\u0633\u0647\u0645 \u0628\u0639\u062f \u0641\u062a\u0631\u0629:<\/li>\n\n\n\n<li>\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0633\u0648\u0642\u064a\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629 = 1000 \u0633\u0647\u0645 \u00d7 18 \u0631\u064a\u0627\u0644 = 18,000 \u0631\u064a\u0627\u0644.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-nbsp-\u0627\u0644\u0641\u0631\u0642-\u0641\u064a-\u0627\u0644\u0642\u064a\u0645\u0629\">&nbsp; \u0627\u0644\u0641\u0631\u0642 \u0641\u064a \u0627\u0644\u0642\u064a\u0645\u0629:<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0645\u0643\u0627\u0633\u0628 \u063a\u064a\u0631 \u0645\u062d\u0642\u0642\u0629 = 18,000 \u0631\u064a\u0627\u0644 &#8211; 15,200 \u0631\u064a\u0627\u0644 = 2,800 \u0631\u064a\u0627\u0644.<\/li>\n\n\n\n<li>\u064a\u062a\u0645 \u062a\u0639\u062f\u064a\u0644 \u0627\u0644\u0642\u064a\u0645\u0629 \u0641\u064a \u0627\u0644\u062f\u0641\u0627\u062a\u0631\u060c \u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644:<\/li>\n<\/ul>\n\n\n\n<ol class=\"wp-block-list\">\n<li>&nbsp; \u0645\u062f\u064a\u0646: \u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a (2,800 \u0631\u064a\u0627\u0644)<\/li>\n\n\n\n<li>&nbsp; \u062f\u0627\u0626\u0646: \u0645\u0643\u0627\u0633\u0628 \u063a\u064a\u0631 \u0645\u062d\u0642\u0642\u0629 (2,800 \u0631\u064a\u0627\u0644)<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-nbsp-\u062a\u0643\u0644\u0641\u0629-\u0627\u0644\u0627\u0642\u062a\u0646\u0627\u0621\">&nbsp;\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0627\u0642\u062a\u0646\u0627\u0621:<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644: \u0625\u0630\u0627 \u062a\u0645 \u0634\u0631\u0627\u0621 \u0633\u0646\u062f\u0627\u062a \u0628\u0642\u064a\u0645\u0629 50,000 \u0631\u064a\u0627\u0644 \u0645\u0639 \u0639\u0627\u0626\u062f \u0633\u0646\u0648\u064a 5%\u060c \u0628\u0646\u0627\u0621 \u0639\u0644\u0649 \u0630\u0644\u0643 \u064a\u062a\u0645 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0628\u0627\u0644\u0639\u0627\u0626\u062f \u0627\u0644\u0645\u0643\u062a\u0633\u0628 \u0633\u0646\u0648\u064a\u064b\u0627:<\/li>\n\n\n\n<li>\u0639\u0627\u0626\u062f \u0627\u0644\u0633\u0646\u062f\u0627\u062a \u0627\u0644\u0633\u0646\u0648\u064a = 50,000 \u0631\u064a\u0627\u0644 \u00d7 5% = 2,500 \u0631\u064a\u0627\u0644.<\/li>\n\n\n\n<li>\u064a\u062a\u0645 \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0639\u0627\u0626\u062f \u0643\u0625\u064a\u0631\u0627\u062f:<\/li>\n<\/ul>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u0645\u062f\u064a\u0646: \u0627\u0644\u0646\u0642\u062f\u064a\u0629 (2,500 \u0631\u064a\u0627\u0644)<\/li>\n\n\n\n<li>\u062f\u0627\u0626\u0646: \u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0641\u0648\u0627\u0626\u062f (2,500 \u0631\u064a\u0627\u0644)<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-nbsp-4-\u0627\u0644\u062a\u0633\u0648\u064a\u0629-\u0648\u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641-\u0628\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a\">&nbsp;4. <a href=\"https:\/\/bpcpasa.com\/%d8%a7%d9%84%d9%85%d8%af%d9%88%d9%86%d8%a9\/%d8%a7%d9%84%d9%85%d8%b9%d9%8a%d8%a7%d8%b1-%d8%a7%d9%84%d8%af%d9%88%d9%84%d9%8a-%d9%84%d9%84%d8%aa%d9%82%d8%a7%d8%b1%d9%8a%d8%b1-%d8%a7%d9%84%d9%85%d8%a7%d9%84%d9%8a%d8%a9-ifrs-15\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u0627\u0644\u062a\u0633\u0648\u064a\u0629 \u0648\u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0628\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a<\/a><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-nbsp-\u0623\u0631\u0628\u0627\u062d-\u0627\u0644\u0623\u0633\u0647\u0645-\u0648\u0627\u0644\u0641\u0648\u0627\u0626\u062f\">&nbsp;\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0623\u0633\u0647\u0645 \u0648\u0627\u0644\u0641\u0648\u0627\u0626\u062f:<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644: \u0625\u0630\u0627 \u0623\u0639\u0644\u0646\u062a \u0634\u0631\u0643\u0629 &#8220;\u062c&#8221; \u0639\u0646 \u062a\u0648\u0632\u064a\u0639 \u0623\u0631\u0628\u0627\u062d 2 \u0631\u064a\u0627\u0644 \u0644\u0644\u0633\u0647\u0645\u060c \u0648\u0644\u062f\u064a\u0643 1000 \u0633\u0647\u0645:<\/li>\n\n\n\n<li>\u062a\u0648\u0632\u064a\u0639\u0627\u062a \u0627\u0644\u0623\u0631\u0628\u0627\u062d = 1000 \u0633\u0647\u0645 \u00d7 2 \u0631\u064a\u0627\u0644 = 2,000 \u0631\u064a\u0627\u0644.<\/li>\n\n\n\n<li>\u064a\u062a\u0645 \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0623\u0631\u0628\u0627\u062d:<\/li>\n<\/ul>\n\n\n\n<ol class=\"wp-block-list\">\n<li>&nbsp; \u0645\u062f\u064a\u0646: \u0627\u0644\u0646\u0642\u062f\u064a\u0629 (2,000 \u0631\u064a\u0627\u0644)<\/li>\n\n\n\n<li>&nbsp; \u062f\u0627\u0626\u0646: \u0625\u064a\u0631\u0627\u062f\u0627\u062a \u062a\u0648\u0632\u064a\u0639\u0627\u062a \u0627\u0644\u0623\u0631\u0628\u0627\u062d (2,000 \u0631\u064a\u0627\u0644)<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-nbsp-\u0627\u0644\u062a\u063a\u064a\u0631\u0627\u062a-\u0641\u064a-\u0627\u0644\u0642\u064a\u0645\u0629-\u0627\u0644\u0633\u0648\u0642\u064a\u0629\">&nbsp;\u0627\u0644\u062a\u063a\u064a\u0631\u0627\u062a \u0641\u064a \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0633\u0648\u0642\u064a\u0629:<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644: \u0625\u0630\u0627 \u0627\u0646\u062e\u0641\u0636\u062a \u0642\u064a\u0645\u0629 \u0627\u0644\u0623\u0633\u0647\u0645 \u0645\u0646 18 \u0631\u064a\u0627\u0644\u064b\u0627 \u0625\u0644\u0649 16 \u0631\u064a\u0627\u0644\u064b\u0627 \u0644\u0644\u0633\u0647\u0645:<\/li>\n\n\n\n<li>\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0633\u0648\u0642\u064a\u0629 \u0627\u0644\u062c\u062f\u064a\u062f\u0629 = 1000 \u0633\u0647\u0645 \u00d7 16 \u0631\u064a\u0627\u0644 = 16,000 \u0631\u064a\u0627\u0644.<\/li>\n\n\n\n<li>\u0627\u0644\u0641\u0631\u0642 \u0641\u064a \u0627\u0644\u0642\u064a\u0645\u0629:<\/li>\n<\/ul>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u062e\u0633\u0627\u0626\u0631 \u063a\u064a\u0631 \u0645\u062d\u0642\u0642\u0629 = 18,000 \u0631\u064a\u0627\u0644 &#8211; 16,000 \u0631\u064a\u0627\u0644 = 2,000 \u0631\u064a\u0627\u0644.<\/li>\n<\/ol>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u064a\u062a\u0645 \u062a\u0639\u062f\u064a\u0644 \u0627\u0644\u0642\u064a\u0645\u0629 \u0641\u064a \u0627\u0644\u062f\u0641\u0627\u062a\u0631, \u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644:<\/li>\n<\/ul>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u0645\u062f\u064a\u0646: \u062e\u0633\u0627\u0626\u0631 \u063a\u064a\u0631 \u0645\u062d\u0642\u0642\u0629 (2,000 \u0631\u064a\u0627\u0644)<\/li>\n\n\n\n<li>\u062f\u0627\u0626\u0646: \u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a (2,000 \u0631\u064a\u0627\u0644)<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-nbsp-5-\u0625\u064a\u0642\u0627\u0641-\u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641-\u0628\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\">&nbsp;5. \u0625\u064a\u0642\u0627\u0641 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0628\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631<\/h2>\n\n\n\n<p>&nbsp;\u0628\u064a\u0639 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644: \u0625\u0630\u0627 \u062a\u0645 \u0628\u064a\u0639 \u0627\u0644\u0623\u0633\u0647\u0645 \u0628\u0633\u0639\u0631 20 \u0631\u064a\u0627\u0644\u064b\u0627 \u0644\u0644\u0633\u0647\u0645:<\/li>\n\n\n\n<li>\u0642\u064a\u0645\u0629 \u0627\u0644\u0628\u064a\u0639 = 1000 \u0633\u0647\u0645 \u00d7 20 \u0631\u064a\u0627\u0644 = 20,000 \u0631\u064a\u0627\u0644.<\/li>\n\n\n\n<li>&nbsp; \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0645\u062d\u0642\u0642:<\/li>\n<\/ul>\n\n\n\n<ol class=\"wp-block-list\">\n<li>&nbsp; \u0627\u0644\u0631\u0628\u062d = 20,000 \u0631\u064a\u0627\u0644 &#8211; 15,200 \u0631\u064a\u0627\u0644 (\u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0623\u0635\u0644\u064a\u0629) = 4,800 \u0631\u064a\u0627\u0644.<\/li>\n<\/ol>\n\n\n\n<ul class=\"wp-block-list\">\n<li>&nbsp; \u064a\u062a\u0645 \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0628\u064a\u0639:<\/li>\n<\/ul>\n\n\n\n<ol class=\"wp-block-list\">\n<li>&nbsp; \u0645\u062f\u064a\u0646: \u0627\u0644\u0646\u0642\u062f\u064a\u0629 (20,000 \u0631\u064a\u0627\u0644)<\/li>\n\n\n\n<li>&nbsp; \u062f\u0627\u0626\u0646: \u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a (15,200 \u0631\u064a\u0627\u0644)<\/li>\n\n\n\n<li>&nbsp; \u062f\u0627\u0626\u0646: \u0623\u0631\u0628\u0627\u062d \u0645\u062d\u0642\u0642\u0629 (4,800 \u0631\u064a\u0627\u0644)<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-nbsp-6-\u0627\u0644\u0625\u0641\u0635\u0627\u062d\">&nbsp;6. \u0627\u0644\u0625\u0641\u0635\u0627\u062d<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-nbsp-\u0627\u0644\u0625\u0641\u0635\u0627\u062d-\u0641\u064a-\u0627\u0644\u0642\u0648\u0627\u0626\u0645-\u0627\u0644\u0645\u0627\u0644\u064a\u0629\">&nbsp;\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0641\u064a \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629:<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644: \u064a\u062c\u0628 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u062a\u0641\u0627\u0635\u064a\u0644 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a\u060c \u0643\u0645\u0627 \u0641\u064a \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629 \u0648\u0627\u0644\u062a\u063a\u064a\u0631\u0627\u062a \u0641\u064a \u0627\u0644\u0642\u064a\u0645\u0629 \u0641\u064a \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/li>\n<\/ul>\n\n\n\n<p>&nbsp;\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a 32 (IAS 32): \u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629: \u0627\u0644\u0639\u0631\u0636.<\/li>\n\n\n\n<li>\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a 39 (IAS 39): \u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629: \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0648\u0627\u0644\u0642\u064a\u0627\u0633.<\/li>\n\n\n\n<li>\u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 9 (IFRS 9): \u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/li>\n\n\n\n<li>\u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 13 (IFRS 13): \u0642\u064a\u0627\u0633 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629.<\/li>\n<\/ul>\n\n\n\n<p>\u0641\u064a \u0627\u0644\u0646\u0647\u0627\u064a\u0629 \u0645\u0639 \u0627\u062a\u0628\u0627\u0639 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u064b\u0627\u060c \u0641\u0625\u0646 \u0630\u0644\u0643 \u064a\u0633\u0627\u0639\u062f \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0648\u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0641\u064a \u0639\u0631\u0636 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u062a\u0642\u0627\u0631\u064a\u0631\u0647\u0627 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u064b\u0627 \u062a\u0634\u0645\u0644 \u0639\u062f\u0629 \u062e\u0637\u0648\u0627\u062a \u0631\u0626\u064a\u0633\u064a\u0629 \u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u062f\u0642\u0629 \u0648\u0627\u0644\u0627\u062a\u0633\u0627\u0642 \u0641\u064a \u062a\u0633\u062c\u064a\u0644 \u0648\u0643\u0630\u0644\u0643 \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a. \u0628\u0646\u0627\u0621 \u0639\u0644\u0649 \u0630\u0644\u0643 \u0646\u0633\u062a\u0639\u0631\u0636 \u0647\u0646\u0627 \u062a\u0641\u0627\u0635\u064a\u0644 \u0647\u0630\u0647 \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0645\u0639 \u0623\u0645\u062b\u0644\u0629 \u0639\u0645\u0644\u064a\u0629. &nbsp;1. \u062a\u0635\u0646\u064a\u0641 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u00a0\u062a\u0635\u0646\u064a\u0641 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0625\u0644\u0649 \u0642\u0635\u064a\u0631\u0629 \u0627\u0644\u0623\u062c\u0644 \u0643\u0630\u0644\u0643 \u0637\u0648\u064a\u0644\u0629 \u0627\u0644\u0623\u062c\u0644: &nbsp; &#8211; \u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644: \u0634\u0631\u0627\u0621 1000 \u0633\u0647\u0645 \u0645\u0646 \u0634\u0631\u0643\u0629 &#8220;\u0623&#8221; \u0628\u0642\u064a\u0645\u0629 10 \u0631\u064a\u0627\u0644\u0627\u062a \u0644\u0644\u0633\u0647\u0645 \u0627\u0644\u0648\u0627\u062d\u062f&#8230;.<\/p>\n","protected":false},"author":16,"featured_media":1591,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[19],"tags":[322,319,321,318,320,317],"class_list":["post-1548","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-19","tag-322","tag-319","tag-321","tag-318","tag-320","tag-317"],"_links":{"self":[{"href":"https:\/\/bpcpasa.com\/ar\/wp-json\/wp\/v2\/posts\/1548","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bpcpasa.com\/ar\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bpcpasa.com\/ar\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bpcpasa.com\/ar\/wp-json\/wp\/v2\/users\/16"}],"replies":[{"embeddable":true,"href":"https:\/\/bpcpasa.com\/ar\/wp-json\/wp\/v2\/comments?post=1548"}],"version-history":[{"count":0,"href":"https:\/\/bpcpasa.com\/ar\/wp-json\/wp\/v2\/posts\/1548\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bpcpasa.com\/ar\/wp-json\/wp\/v2\/media\/1591"}],"wp:attachment":[{"href":"https:\/\/bpcpasa.com\/ar\/wp-json\/wp\/v2\/media?parent=1548"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bpcpasa.com\/ar\/wp-json\/wp\/v2\/categories?post=1548"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bpcpasa.com\/ar\/wp-json\/wp\/v2\/tags?post=1548"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}