{"id":2197,"date":"2025-08-05T13:24:41","date_gmt":"2025-08-05T12:24:41","guid":{"rendered":"https:\/\/sa.andersen.com\/?post_type=myblog&#038;p=2197"},"modified":"2025-10-21T08:08:04","modified_gmt":"2025-10-21T07:08:04","slug":"andersen-saudi-arabia-quarterly-newsletter-q2-2025","status":"publish","type":"myblog","link":"https:\/\/sa.andersen.com\/ar\/myblog\/andersen-saudi-arabia-quarterly-newsletter-q2-2025\/","title":{"rendered":"\u0646\u0634\u0631\u0629 \u0627\u0646\u062f\u0631\u0633\u0646 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 - \u0627\u0644\u0631\u0628\u0639 \u0627\u0644\u062b\u0627\u0646\u064a \u0662\u0660\u0662\u0665\u0645"},"content":{"rendered":"<div style=\"height:27px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#ab0e1e\" class=\"has-inline-color\">\u0642\u0631\u0627\u0631 \u0648\u0632\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 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class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading has-text-color has-link-color wp-elements-04cb81ad9152d8e9216450d6d19081b7\" style=\"color:#ab0e1e\">\u062a\u0646\u0628\u064a\u0647 \u062a\u0646\u0638\u064a\u0645\u064a: \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062f\u0642\u0642\u0629 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629<\/h3>\n\n\n\n<p>\u062a\u0644\u062a\u0632\u0645 \u0643\u0644 \u0634\u0631\u0643\u0629 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0628\u0627\u0644\u0627\u062d\u062a\u0641\u0627\u0638 \u0628\u0633\u062c\u0644\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u062a\u0639\u0643\u0633 \u0648\u0636\u0639\u0647\u0627 \u0627\u0644\u0645\u0627\u0644\u064a \u0628\u062f\u0642\u0629\u060c \u0648\u0625\u0639\u062f\u0627\u062f \u0642\u0648\u0627\u0626\u0645 \u0645\u0627\u0644\u064a\u0629 \u0633\u0646\u0648\u064a\u0629 \u0648\u0641\u0642\u064b\u0627 \u0644\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 (\u0623\u064a \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (IFRS) \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646 (SOCPA)\u060c \u0631\u0627\u062c\u0639 \u0627\u0644\u0645\u0627\u062f\u0629 17 \u0645\u0646 \u0646\u0638\u0627\u0645 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0644\u0648\u0627\u0626\u062d\u0647.<\/p>\n\n\n\n<p>\u0648\u0641\u064a \u0625\u0637\u0627\u0631 \u0627\u0644\u062c\u0647\u0648\u062f \u0627\u0644\u0645\u0633\u062a\u0645\u0631\u0629 \u0644\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644\u060c \u0639\u0632\u0632\u062a \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0648\u0647\u064a\u0626\u0629 \u0627\u0644\u0632\u0643\u0627\u0629 \u0648\u0627\u0644\u062f\u062e\u0644 \u0648\u0627\u0644\u062c\u0645\u0627\u0631\u0643 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0644\u062a\u0642\u062f\u064a\u0645 \u0642\u0648\u0627\u0626\u0645 \u0645\u0627\u0644\u064a\u0629 \u0645\u062f\u0642\u0642\u0629 \u0633\u0646\u0648\u064a\u064b\u0627 \u0639\u0628\u0631 \u0645\u0646\u0635\u0629 \"\u0642\u0648\u0627\u0626\u0645\". \u0641\u064a\u0645\u0627 \u064a\u0644\u064a \u0627\u0644\u0646\u0642\u0627\u0637 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0633\u062a\u062d\u0642 \u0627\u0644\u062f\u0631\u0627\u0633\u0629:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u0627\u0644\u0646\u0642\u0627\u0637 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629<\/strong><\/td><td><strong>\u0627\u0644\u062a\u0641\u0627\u0635\u064a\u0644<\/strong><\/td><\/tr><tr><td><strong>\u0645\u0646 \u064a\u062c\u0628 \u0639\u0644\u064a\u0647 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644\u061f<\/strong><\/td><td>- \u062c\u0645\u064a\u0639 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0645\u062d\u062f\u0648\u062f\u0629\u060c \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629\u060c \u0648\u0627\u0644\u0643\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0645\u0644\u0648\u0643\u0629 \u0644\u0623\u062c\u0627\u0646\u0628 \u0627\u0644\u0639\u0627\u0645\u0644\u0629 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 (\u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u0643\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0631\u062e\u0635\u0629 \u0645\u0646 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629).<br>- \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0633\u062c\u0644\u0629 \u0641\u064a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0648\u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0632\u0643\u0627\u0629 \u0623\u0648 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644.<br>- \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u0648\u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0629\u060c \u0648\u0641\u0642\u064b\u0627 \u0644\u0644\u0634\u0631\u0648\u0637 (\u0627\u0646\u0638\u0631 \u0627\u0644\u0645\u0627\u062f\u0629 17 \u0645\u0646 \u0646\u0638\u0627\u0645 \u0627\u0644\u0634\u0631\u0643\u0627\u062a).<\/td><\/tr><tr><td><strong>\u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/strong><\/td><td>- \u062a\u0643\u0648\u0646 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0629 \u0627\u062b\u0646\u0627 \u0639\u0634\u0631 \u0634\u0647\u0631\u064b\u0627 \u0645\u062d\u062f\u062f\u0629 \u0641\u064a \u0646\u0638\u0627\u0645\u0647\u0627 \u0627\u0644\u0623\u0633\u0627\u0633\u064a.<br>- \u0627\u0633\u062a\u062b\u0646\u0627\u0621\u064b\u060c \u064a\u062c\u0648\u0632 \u0623\u0646 \u062a\u063a\u0637\u064a \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 \u0641\u062a\u0631\u0629 \u0644\u0627 \u062a\u0642\u0644 \u0639\u0646 \u0633\u062a\u0629 \u0623\u0634\u0647\u0631 \u0648\u0644\u0627 \u062a\u0632\u064a\u062f \u0639\u0644\u0649 \u062b\u0645\u0627\u0646\u064a\u0629 \u0639\u0634\u0631 \u0634\u0647\u0631\u064b\u0627 \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0634\u0631\u0643\u0629.<\/td><\/tr><tr><td><strong>\u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642 \u0648\u0627\u0644\u0645\u0646\u0635\u0629<\/strong><\/td><td>- \u062e\u0644\u0627\u0644 \u0633\u062a\u0629 \u0623\u0634\u0647\u0631 \u0645\u0646 \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (\u0631\u0627\u062c\u0639 \u0627\u0644\u0645\u0627\u062f\u0629 \u0661\u0667.\u0662 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a).<br>- \u0627\u0644\u062a\u0639\u0628\u0626\u0629 \u0639\u0628\u0631 \u0645\u0646\u0635\u0629 \u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 (IXBRL).<br>- \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u062f\u0627\u0639\u0645\u0629: \u062a\u0642\u0631\u064a\u0631 \u0645\u062f\u0642\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a\u060c \u0648\u062a\u0642\u0631\u064a\u0631 \u0645\u062c\u0644\u0633 \u0627\u0644\u0625\u062f\u0627\u0631\u0629\u060c \u0648\u0645\u0644\u0627\u062d\u0638\u0627\u062a \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/td><\/tr><tr><td><strong>\u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0627\u0644\u0645\u062d\u062a\u0627\u062c\u064a\u0646<\/strong><\/td><td>- \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629<br>- \u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0632\u0643\u0627\u0629 \u0648\u0627\u0644\u062f\u062e\u0644 \u0648\u0627\u0644\u062c\u0645\u0627\u0631\u0643 (\u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628)<br>- \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629<br>- \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629<\/td><\/tr><tr><td><strong>\u0627\u0644\u0625\u0639\u0641\u0627\u0621\u0627\u062a \u0623\u0648 \u0627\u0644\u062a\u0642\u062f\u064a\u0631<\/strong><\/td><td><strong>\u0628\u0634\u0643\u0644 \u0639\u0627\u0645\u060c \u0642\u062f \u0644\u0627 \u062a\u064f\u0637\u0627\u0644\u0628 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u0648\u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0629 \u0628\u062a\u0642\u062f\u064a\u0645 \u0628\u064a\u0627\u0646\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0645\u062f\u0642\u0642\u0629. \u0648\u0645\u0639 \u0630\u0644\u0643:<\/strong><br>- \u0642\u062f \u062a\u0634\u062a\u0631\u0637 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0647\u064a\u0626\u0629 MISA\u060c \u0623\u0648 \u0627\u0644\u0644\u0648\u0627\u0626\u062d \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0642\u0637\u0627\u0639\u060c \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u0648\u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0629 \u062a\u0642\u062f\u064a\u0645 \u0628\u064a\u0627\u0646\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0645\u062f\u0642\u0642\u0629.<br>- \u063a\u0627\u0644\u0628\u064b\u0627 \u0645\u0627 \u064a\u062a\u0639\u064a\u0646 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062a\u0642\u062f\u0645\u0629 \u0644\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0639\u0642\u0648\u062f \u0623\u0648 \u062a\u0645\u0648\u064a\u0644 \u0623\u0648 \u062a\u0631\u0627\u062e\u064a\u0635 \u062d\u0643\u0648\u0645\u064a\u0629 \u062a\u0642\u062f\u064a\u0645 \u0628\u064a\u0627\u0646\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0645\u062f\u0642\u0642\u0629 \u0628\u063a\u0636 \u0627\u0644\u0646\u0638\u0631 \u0639\u0646 \u062d\u062c\u0645\u0647\u0627.<\/td><\/tr><tr><td><strong>\u0639\u0642\u0648\u0628\u0627\u062a \u0639\u062f\u0645 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644<\/strong><\/td><td>- \u063a\u0631\u0627\u0645\u0627\u062a \u0645\u0627\u0644\u064a\u0629 - \u0642\u062f \u062a\u062a\u062c\u0627\u0648\u0632 100,000 \u0631\u064a\u0627\u0644 \u0633\u0639\u0648\u062f\u064a\u060c \u062d\u0633\u0628 \u062d\u062c\u0645 \u0627\u0644\u0634\u0631\u0643\u0629 \u0648\u062a\u0627\u0631\u064a\u062e\u0647\u0627 - \u0648\u0641\u0642\u064b\u0627 \u0644\u062a\u0642\u062f\u064a\u0631 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0645\u062e\u062a\u0635\u0629.<br>- \u063a\u0631\u0627\u0645\u0627\u062a \u062a\u062c\u0627\u0631\u064a\u0629 - \u062a\u0639\u0644\u064a\u0642 \u0627\u0644\u0633\u062c\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a.<br>- \u0639\u0642\u0648\u0628\u0627\u062a \u0625\u062f\u0627\u0631\u064a\u0629 \u0623\u062e\u0631\u0649 - \u0644\u0639\u062f\u0645 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u0627\u0644\u0645\u0635\u062f\u0631: \u0625\u0639\u0644\u0627\u0646 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629<\/p>\n\n\n\n<div style=\"height:28px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading has-text-color has-link-color wp-elements-61436c2bbad23d480d54ad8c3eb31ed3\" style=\"color:#ab0e1e\">\u0643\u064a\u0641 \u064a\u064f\u0645\u0643\u0646\u0646\u0627 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062f\u0639\u0645\u061f<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u064a\u0645\u0643\u0646\u0646\u0627 \u0645\u0633\u0627\u0639\u062f\u062a\u0643 \u0641\u064a \u062d\u0641\u0638 \u062f\u0641\u0627\u062a\u0631 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0648\u0641\u0642\u064b\u0627 \u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646 (SOCPA).<\/li>\n\n\n\n<li>\u0645\u0631\u0627\u062c\u0639\u0629 \u0648\u062b\u0627\u0626\u0642 \u0627\u0644\u0639\u0645\u0644\u0627\u0621 \u0631\u0628\u0639 \u0633\u0646\u0648\u064a\u064b\u0627 (\u0645\u062b\u0644 \u0645\u0631\u0627\u062c\u0639\u0629 \u0641\u062d\u0635 \u0627\u0644\u0633\u0644\u0627\u0645\u0629).<\/li>\n\n\n\n<li>\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0645\u0634\u0648\u0631\u0629 \u0644\u0643 \u0628\u0634\u0623\u0646 \u0627\u0644\u0628\u0631\u0627\u0645\u062c \u0627\u0644\u0645\u064f\u0639\u062a\u0645\u062f\u0629 \u0644\u062d\u0641\u0638 \u0627\u0644\u062f\u0641\u0627\u062a\u0631 \u0648\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a.<\/li>\n\n\n\n<li>\u0627\u0644\u0631\u062f \u0639\u0644\u0649 \u0623\u064a \u0627\u0633\u062a\u0641\u0633\u0627\u0631\u0627\u062a \u0623\u0648 \u0625\u0634\u0639\u0627\u0631\u0627\u062a \u0648\u0627\u0631\u062f\u0629 \u0645\u0646 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0645\u062e\u062a\u0635\u0629\u060c \u062d\u0633\u0628 \u0627\u0644\u062d\u0627\u062c\u0629<\/li>\n\n\n\n<li>\u062a\u0642\u062f\u064a\u0645 \u062e\u062f\u0645\u0629 \u0645\u0631\u0627\u062c\u0639\u0629 \u0645\u0627 \u0642\u0628\u0644 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0644\u0636\u0645\u0627\u0646 \u0627\u0643\u062a\u0645\u0627\u0644 \u0627\u0644\u0633\u062c\u0644\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u062f\u0642\u062a\u0647\u0627\u060c \u0648\u0636\u0645\u0627\u0646 \u0627\u0645\u062a\u062b\u0627\u0644\u0647\u0627 \u0644\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table alignleft\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u0627\u0644\u0646\u0642\u0627\u0637 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629<\/strong><\/td><td><strong>\u0627\u0644\u062a\u0641\u0627\u0635\u064a\u0644<\/strong><\/td><\/tr><tr><td><strong>\u0627\u0639\u062a\u0628\u0627\u0631\u0627\u062a \u0644\u062c\u0645\u064a\u0639 \u0627\u0644\u0634\u0631\u0643\u0627\u062a<\/strong><\/td><td>- \u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u062d\u062a\u0641\u0627\u0638 \u0628\u062f\u0641\u0627\u062a\u0631 \u062d\u0633\u0627\u0628\u0627\u062a \u0643\u0627\u0641\u064a\u0629 \u0628\u0627\u0646\u062a\u0638\u0627\u0645.<br>- \u0636\u0645\u0627\u0646 \u062a\u0648\u0627\u0641\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u064f\u062d\u062a\u0641\u0638 \u0628\u0647\u0627 \u0645\u0639 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646 (SOCPA) \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629.<br>- \u0636\u0645\u0627\u0646 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0628\u0631\u0646\u0627\u0645\u062c \u0645\u0639\u062a\u0645\u062f \u0645\u0646 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u064a\u0646 (ZATCA) \u0644\u062d\u0641\u0638 \u062f\u0641\u0627\u062a\u0631 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a.<br>- \u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u062d\u062a\u0641\u0627\u0638 \u0628\u0627\u0644\u0646\u0633\u062e\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0645\u0646 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644.<br>- \u0636\u0645\u0627\u0646 \u062a\u0639\u064a\u064a\u0646 \u0645\u062f\u0642\u0642\u064a \u062d\u0633\u0627\u0628\u0627\u062a \u0645\u0639\u062a\u0645\u062f\u064a\u0646 \u0645\u0646 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u064a\u0646 \u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u0645\u0646\u0627\u0633\u0628.<br>- \u0636\u0645\u0627\u0646 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u064f\u062f\u0642\u0642\u0629 \u0645\u0646 \u0642\u0650\u0628\u0644 \u0645\u062f\u0642\u0642\u064a\u0646 \u0645\u0639\u062a\u0645\u062f\u064a\u0646.<br>- \u0639\u0646\u062f \u0627\u0644\u0636\u0631\u0648\u0631\u0629\u060c \u062a\u0639\u064a\u064a\u0646 \u0645\u062f\u0642\u0642 \u062f\u0627\u062e\u0644\u064a - \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0629.<br>- \u0627\u0644\u062a\u0646\u0633\u064a\u0642 \u0645\u0639 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u062e\u0627\u0631\u062c\u064a \u0644\u0625\u0639\u062f\u0627\u062f \u0646\u0638\u0627\u0645 iXBRL \u0645\u062a\u0648\u0627\u0641\u0642 \u0645\u0639 \u0642\u0648\u0627\u0639\u062f \u0628\u064a\u0627\u0646\u0627\u062a \"\u0642\u0648\u0627\u0626\u0645\".<br>- \u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0628\u0648\u0627\u0628\u0629 \"\u0642\u0648\u0627\u0626\u0645\" \u062d\u062a\u0649 \u0627\u0644\u0645\u0648\u0639\u062f \u0627\u0644\u0646\u0647\u0627\u0626\u064a.<br>- \u0645\u062a\u0627\u0628\u0639\u0629 \u0627\u0644\u062a\u062d\u062f\u064a\u062b\u0627\u062a \u0645\u0646 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629\u060c \u0648\u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u064a\u0646 (ZATCA)\u060c \u0648\u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u064a\u0646 (SOCPA) \u0644\u0623\u064a \u062a\u063a\u064a\u064a\u0631\u0627\u062a \u062a\u0646\u0638\u064a\u0645\u064a\u0629.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<div style=\"height:28px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading has-text-color has-link-color wp-elements-61c83e77eca9aa2898a8d64af97e8e49\" style=\"color:#ab0e1e\">\u062f\u0631\u0627\u0633\u0629 \u062a\u062d\u0644\u064a\u0644\u064a\u0629 \u0644\u062a\u062d\u062f\u064a\u062f \u062b\u0646\u064a \u0627\u0644\u0632\u0643\u0627\u0629 (\u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c) \u062d\u0633\u0628 \u0644\u0627\u0626\u062d\u0629 \u062c\u0628\u0627\u064a\u0629 \u0627\u0644\u0632\u0643\u0627\u0629 \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u0627\u0644\u0635\u0627\u062f\u0631\u0629 \u0628\u0627\u0644\u0642\u0631\u0627\u0631 \u0627\u0644\u0648\u0632\u0627\u0631\u064a (1007) \u0648\u062a\u0627\u0631\u064a\u062e 19\/08\/1445\u0647\u0640<\/h3>\n\n\n\n<p>\u0625\u0634\u0627\u0631\u0629 \u0625\u0644\u0649 \u0627\u0644\u0645\u0648\u0636\u0648\u0639 \u0623\u0639\u0644\u0627\u0647 \u0648\u062d\u0633\u0628 \u0644\u0627\u0626\u062d\u0629 \u062c\u0628\u0627\u064a\u0629 \u0627\u0644\u0632\u0643\u0627\u0629 \u0644\u0644\u0639\u0627\u0645 1445\u0647\u0640 (\u0627\u0644\u0644\u0627\u0626\u062d\u0629) \u0627\u0644\u0635\u0627\u062f\u0631\u0629 \u0628\u0627\u0644\u0642\u0631\u0627\u0631 \u0627\u0644\u0648\u0632\u0627\u0631\u064a \u0631\u0642\u0645 (1007) \u0648\u062a\u0627\u0631\u064a\u062e 19\/08\/1445\u0647\u0640 \u062d\u064a\u062b \u062d\u062f\u062f\u062a \u0627\u0644\u0644\u0627\u0626\u062d\u0629 \u0648\u0639\u0627\u0621 \u0623\u0633\u0627\u0633\u064a \u0644\u0644\u0632\u0643\u0627\u0629 \u0648\u062b\u0644\u0627\u062b\u0629 \u0623\u0648\u0639\u064a\u0629 \u0628\u062f\u064a\u0644\u0629 \u062a\u0636\u0645\u0646\u062a \u062d\u062f\u064b\u0627 \u0623\u0639\u0644\u0649 \u0648\u062d\u062f\u064b\u0627 \u0623\u062f\u0646\u0649 \u0644\u0648\u0639\u0627\u0621 \u0627\u0644\u0632\u0643\u0627\u0629 \u0643\u0645\u0627 \u0648\u0631\u062f \u0628\u0627\u0644\u0645\u0627\u062f\u062a\u064a\u0646 (27) \u0648 (28) \u0645\u0646 \u0627\u0644\u0644\u0627\u0626\u062d\u0629 \u0639\u0644\u0649 \u0627\u0644\u0646\u062d\u0648 \u0627\u0644\u062a\u0627\u0644\u064a:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0648\u0639\u0627\u0621 \u0627\u0644\u0632\u0643\u0627\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a \u0647\u0648 \u0646\u0627\u062a\u062c \u0627\u0644\u0645\u0639\u0627\u062f\u0644\u0629 \u0648\u0627\u0644\u062a\u064a \u062a\u0634\u0645\u0644 \u0639\u0646\u0627\u0635\u0631 \u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u062d\u0633\u0628 \u0645\u0627 \u0648\u0631\u062f \u0628\u0627\u0644\u0645\u0627\u062f\u0629 (23) \u0645\u0646 \u0627\u0644\u0644\u0627\u0626\u062d\u0629 \u0645\u062d\u0633\u0648\u0645\u0627\u064b \u0645\u0646\u0647\u0627 \u0639\u0646\u0627\u0635\u0631 \u0627\u0644\u062d\u0633\u0645 \u0627\u0644\u0645\u0630\u0643\u0648\u0631\u0629 \u0628\u0627\u0644\u0645\u0627\u062f\u0629 (26).<\/li>\n\n\n\n<li>\u0627\u0644\u0648\u0639\u0627\u0621 \u0627\u0644\u062a\u0627\u0644\u064a \u0647\u0648 \u0635\u0627\u0641\u064a \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0645\u0639\u062f\u0644 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0632\u0643\u0627\u0629 \u0637\u0628\u0642\u064b\u0627 \u0644\u0644\u0641\u0635\u0644 \u0627\u0644\u0633\u0627\u062f\u0633 \u0645\u0646 \u0627\u0644\u0644\u0627\u0626\u062d\u0629 \u2013 \u0627\u0644\u0645\u0648\u0627\u062f (62)\u060c (63)\u060c (64)\u060c (65).<\/li>\n\n\n\n<li>\u0627\u0644\u0648\u0639\u0627\u0621 \u0627\u0644\u062b\u0627\u0644\u062b \u0647\u0648 \u0627\u0644\u0623\u0635\u0648\u0644 \u063a\u064a\u0631 \u0627\u0644\u0645\u062d\u0633\u0648\u0645\u0629 \u0628\u0639\u062f \u0627\u0644\u062a\u0635\u062d\u064a\u062d (\u0628\u062d\u0633\u0645 \u0627\u0648 \u0625\u0636\u0627\u0641\u0629 \u0627\u0644\u0628\u0646\u0648\u062f \u0627\u0644\u0645\u0639\u0627\u062f \u062a\u0635\u0646\u064a\u0641\u0647\u0627) \u0645\u0636\u0627\u0641\u064b\u0627 \u0627\u0644\u064a\u0647\u0627 \u0627\u0644\u062a\u0639\u062f\u064a\u0644\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0645\u062a \u0639\u0644\u0649 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u062f\u0641\u062a\u0631\u064a\/\u0627\u0644\u062e\u0633\u0627\u0631\u0629 \u0627\u0644\u062f\u0641\u062a\u0631\u064a\u0629 \u062d\u0633\u0628 \u0627\u0644\u0645\u0627\u062f\u0629 (27) \u0645\u0646 \u0627\u0644\u0644\u0627\u0626\u062d\u0629.<\/li>\n\n\n\n<li>\u0627\u0644\u0648\u0639\u0627\u0621 \u0627\u0644\u0631\u0627\u0628\u0639 \u0647\u0648 \u0645\u062c\u0645\u0648\u0639 \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0628\u0639\u062f \u0627\u0644\u062a\u0635\u062d\u064a\u062d (\u0628\u062d\u0633\u0645 \u0627\u0648 \u0625\u0636\u0627\u0641\u0629 \u0627\u0644\u0628\u0646\u0648\u062f \u0627\u0644\u0645\u0639\u0627\u062f \u062a\u0635\u0646\u064a\u0641\u0647\u0627) \u0645\u0636\u0627\u0641 \u0627\u0644\u064a\u0647\u0627 \u0627\u0644\u062a\u0639\u062f\u064a\u0644\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0645\u062a \u0639\u0644\u0649 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u062f\u0641\u062a\u0631\u064a\/\u0627\u0644\u062e\u0633\u0627\u0631\u0629 \u0627\u0644\u062f\u0641\u062a\u0631\u064a\u0629 \u062d\u0633\u0628 \u0627\u0644\u0645\u0627\u062f\u0629 (28) \u0645\u0646 \u0627\u0644\u0644\u0627\u0626\u062d\u0629.<\/li>\n<\/ul>\n\n\n\n<p><strong>\u0648\u0641\u064a \u062d\u0627\u0644 \u0643\u0627\u0646 \u0648\u0639\u0627\u0621 \u0627\u0644\u0632\u0643\u0627\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a \u0635\u0641\u0631 \u0623\u0648 \u0633\u0627\u0644\u0628 \u0648\u0643\u0627\u0646\u062a \u0646\u062a\u064a\u062c\u0629 \u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0645\u0643\u0644\u0641 \u0627\u0644\u0645\u0639\u062f\u0644\u0629 \u062e\u0633\u0627\u0631\u0629 \u0641\u0625\u0646\u0647 \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u062d\u0627\u0644\u0629 \u0644\u0627 \u062a\u062a\u0648\u062c\u0628 \u0632\u0643\u0627\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0643\u0644\u0641 \u0648\u0644\u0627 \u064a\u0646\u0638\u0631 \u0627\u0644\u0649 \u0627\u0644\u0623\u0648\u0639\u064a\u0629 \u0627\u0644\u0628\u062f\u064a\u0644\u0629<\/strong><\/p>\n\n\n\n<p>&nbsp;\u0639\u0644\u0645\u0627\u064b \u0628\u0623\u0646\u0647 \u064a\u0645\u0643\u0646 \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0648\u0639\u0627\u0621 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0632\u0643\u0627\u0629 \u0645\u0646 \u0628\u062f\u0627\u0626\u0644 \u0627\u0644\u0623\u0648\u0639\u064a\u0629 \u0627\u0644\u0645\u0630\u0643\u0648\u0631\u0629 \u0623\u0639\u0644\u0627\u0647 \u0641\u064a \u062e\u0637\u0648\u062a\u064a\u0646 \u0639\u0644\u0649 \u0627\u0644\u0646\u062d\u0648 \u0627\u0644\u062a\u0627\u0644\u064a:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0627\u0630\u0627 \u0643\u0627\u0646 \u0648\u0639\u0627\u0621 \u0627\u0644\u0632\u0643\u0627\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a (\u0646\u0627\u062a\u062c \u0627\u0644\u0645\u0639\u0627\u062f\u0644\u0629) \u0623\u0639\u0644\u0649 \u0645\u0646 \u0635\u0627\u0641\u064a \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0645\u0639\u062f\u0644 \u064a\u0624\u062e\u0630 \u0628\u0647 \u0643\u0648\u0639\u0627\u0621 \u0644\u0644\u0632\u0643\u0627\u0629 \u0628\u0635\u0648\u0631\u0629 \u0645\u0637\u0644\u0642\u0629 \u062f\u0648\u0646 \u0627\u0644\u0646\u0638\u0631 \u0627\u0644\u0649 \u0627\u0644\u0623\u0648\u0639\u064a\u0629 \u0627\u0644\u0628\u062f\u064a\u0644\u0629 \u0627\u0644\u0623\u062e\u0631\u0649 \u0627\u0644\u0645\u0630\u0643\u0648\u0631\u0629 \u0623\u0639\u0644\u0627\u0647.<\/li>\n\n\n\n<li>If the basic zakat base (the result of the equation) is less than the adjusted net profit, it is not considered as the zakat base, but rather the lower of the other three alternative Zakat bases mentioned above is considered as the Zakat base. This means that if the basic zakat base is less than the adjusted net profit, the adjusted net profit is considered an alternative zakat base, but it is not considered as final until compared to the non-deductible assets (the third base). If the non-deductible assets are less than the adjusted net profit, they are considered an alternative base but still not final until compared to the fourth base which is the total equity. &nbsp;If the total equity is the lowest, it is then considered as the final zakat base, and zakat is calculated accordingly. If the equity is also negative, it is considered as the final Zakat base and no Zakat will be due on the taxpayer.<\/li>\n<\/ul>\n\n\n\n<p>\u0639\u0646\u062f \u062a\u0637\u0628\u064a\u0642 \u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0644\u0627\u0626\u062d\u0629 \u0648\u0627\u062d\u062a\u0633\u0627\u0628 \u0648\u0639\u0627\u0621 \u0627\u0644\u0632\u0643\u0627\u0629 \u0643\u0645\u0627 \u062a\u0645 \u0634\u0631\u062d\u0647 \u0623\u0639\u0644\u0627\u0647\u060c \u0644\u0627\u062d\u0638\u0646\u0627 \u0623\u0646\u0647 \u064a\u0646\u062a\u062c \u0641\u064a \u0628\u0639\u0636 \u0627\u0644\u0623\u062d\u064a\u0627\u0646 \u0627\u0632\u062f\u0648\u0627\u062c \u0641\u064a \u0627\u0644\u0632\u0643\u0627\u0629 \u0623\u0648 \u0645\u0627 \u064a\u0639\u0631\u0641 \u0634\u0631\u0639\u064b\u0627 \u0628\u062b\u0646\u064a \u0627\u0644\u0632\u0643\u0627\u0629 \u0648\u0647\u0648 \u062e\u0636\u0648\u0639 \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u0648\u0627\u062d\u062f \u0644\u0644\u0632\u0643\u0627\u0629 \u0641\u064a \u0627\u0644\u062d\u0648\u0644 \u0627\u0644\u0648\u0627\u062d\u062f \u0645\u0631\u062a\u064a\u0646. <mark style=\"background-color:rgba(0, 0, 0, 0);color:#ab0e1e\" class=\"has-inline-color\"><strong>\u0648\u0630\u0644\u0643 \u0644\u0623\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 (27) \u0627\u0644\u0641\u0642\u0631\u0629 (1) \u062a\u0646\u0635 \u0639\u0644\u0649 \u0623\u0646\u0647 \u0641\u064a \u062d\u0627\u0644 \u0643\u0627\u0646 \u0648\u0639\u0627\u0621 \u0627\u0644\u0632\u0643\u0627\u0629 \u0647\u0648 \u0635\u0627\u0641\u064a \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0645\u0639\u062f\u0644 \u064a\u062c\u0628 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0630\u0644\u0643 \u0627\u0644\u0631\u0628\u062d \u0634\u0627\u0645\u0644\u0627\u064b \u0644\u0646\u062a\u064a\u062c\u0629 \u0646\u0634\u0627\u0637 \u0627\u0644\u0645\u0643\u0644\u0641 (\u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u064f\u0633\u062a\u062b\u0645\u0631\u0629 \u0623\u0648 \u0627\u0644\u0642\u0627\u0628\u0636\u0629) \u0628\u0645\u0627 \u0641\u064a\u0647\u0627 \u0646\u062a\u064a\u062c\u0629 \u0646\u0634\u0627\u0637 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631 \u0641\u064a\u0647\u0627<\/strong><\/mark>\u0645\u0645\u0627 \u064a\u0624\u062f\u064a \u0627\u0644\u0649 \u062a\u0632\u0643\u064a\u0629 \u0646\u0641\u0633 \u0627\u0644\u0631\u0628\u062d \u0645\u0631\u062a\u064a\u0646 \u0645\u0631\u0629 \u0628\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631 \u0641\u064a\u0647\u0627 \u0648\u0645\u0631\u0629 \u0623\u062e\u0631\u0649 \u0628\u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u064f\u0633\u062a\u062b\u0645\u0631\u0629 \u062d\u0633\u0628 \u0627\u0644\u062d\u0643\u0645 \u0627\u0644\u0645\u0648\u0636\u062d \u0628\u0627\u0644\u0644\u0627\u0626\u062d\u0629 \u0623\u0639\u0644\u0627\u0647\u060c \u0648\u0628\u0646\u0627\u0621 \u0639\u0644\u064a\u0647 \u0642\u0645\u0646\u0627 \u0628\u0625\u062c\u0631\u0627\u0621 \u062a\u062d\u0644\u064a\u0644 \u0644\u062a\u062d\u062f\u064a\u062f \u062d\u0627\u0644\u0627\u062a \u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u0632\u0643\u0648\u064a \u0628\u0646\u0627\u0621 \u0639\u0644\u0649 \u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0644\u0627\u0626\u062d\u0629 \u0648\u0642\u062f \u0643\u0627\u0646\u062a \u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0639\u0644\u0649 \u0627\u0644\u0646\u062d\u0648 \u0627\u0644\u062a\u0627\u0644\u064a:<\/p>\n\n\n\n<p><strong>\u062d\u0627\u0644\u0627\u062a \u0639\u062f\u0645 \u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0625\u0630\u0627 \u0643\u0627\u0646 \u0648\u0639\u0627\u0621 \u0627\u0644\u0632\u0643\u0627\u0629 \u0644\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0642\u0627\u0628\u0636\u0629 \u0647\u0648 \u0646\u0627\u062a\u062c \u0627\u0644\u0645\u0639\u0627\u062f\u0644\u0629 (\u0627\u0644\u0628\u062f\u064a\u0644 \u0627\u0644\u0623\u0633\u0627\u0633\u064a) \u0648\u0643\u0627\u0646 \u0647\u0646\u0627\u0644\u0643 \u0631\u0628\u062d \u0644\u0634\u0631\u0643\u0629 \u0645\u0633\u062a\u062b\u0645\u0631 \u0641\u064a\u0647\u0627 \u0645\u0642\u064a\u062f \u0628\u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0642\u0627\u0628\u0636\u0629 \u0648\u0641\u0642\u0627 \u0644\u0637\u0631\u064a\u0642\u0629 \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629\u060c \u0641\u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u062d\u0627\u0644\u0629 \u0644\u0627 \u064a\u0643\u0648\u0646 \u0647\u0646\u0627\u0644\u0643 \u0627\u0632\u062f\u0648\u0627\u062c \u0641\u064a \u0627\u0644\u0632\u0643\u0627\u0629 \u0639\u0646 \u0647\u0630\u0627 \u0627\u0644\u0631\u0628\u062d \u062d\u064a\u062b \u0625\u0646 \u0647\u0630\u0627 \u0627\u0644\u0631\u0628\u062d \u064a\u0636\u0627\u0641 \u0644\u0644\u0648\u0639\u0627\u0621 \u0636\u0645\u0646 \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0648\u064a\u062d\u0633\u0645 \u0645\u0646 \u0627\u0644\u0648\u0639\u0627\u0621 \u0636\u0645\u0646 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a.<\/li>\n\n\n\n<li>\u0625\u0630\u0627 \u0643\u0627\u0646 \u0648\u0639\u0627\u0621 \u0632\u0643\u0627\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631 \u0641\u064a\u0647\u0627 \u0647\u0648 \u0635\u0627\u0641\u064a \u0627\u0644\u0623\u0635\u0648\u0644 \u063a\u064a\u0631 \u0627\u0644\u0645\u062d\u0633\u0648\u0645\u0629 \u2013 \u0627\u0644\u0628\u062f\u064a\u0644 \u0627\u0644\u062b\u0627\u0644\u062b (\u0639\u0631\u0648\u0636 \u0627\u0644\u062a\u062c\u0627\u0631\u0629) \u0644\u0643\u0648\u0646\u0647 \u0643\u0627\u0646 \u0623\u0642\u0644 \u0645\u0646 \u0627\u0644\u0648\u0639\u0627\u0621 \u0627\u0644\u0628\u062f\u064a\u0644 \u0627\u0644\u062b\u0627\u0646\u064a \u0648\u0647\u0648 \u0635\u0627\u0641\u064a \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0645\u0639\u062f\u0644 \u0641\u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u062d\u0627\u0644\u0629 \u0644\u0627 \u064a\u0643\u0648\u0646 \u0647\u0646\u0627\u0644\u0643 \u0627\u0632\u062f\u0648\u0627\u062c \u0641\u064a \u0627\u0644\u0632\u0643\u0627\u0629 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0648\u0639\u0627\u0621 \u0627\u0644\u0632\u0643\u0627\u0629 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u064f\u0633\u062a\u062b\u0645\u0631\u0629 \u0647\u0648 \u0635\u0627\u0641\u064a \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0645\u0639\u062f\u0644 \u0623\u0648 \u0623\u064a \u0648\u0639\u0627\u0621 \u0628\u062f\u064a\u0644 \u0623\u062e\u0631 \u0648\u0630\u0644\u0643 \u0644\u0643\u0648\u0646 \u0627\u0644\u0631\u0628\u062d \u0644\u0645 \u064a\u062e\u0636\u0639 \u0644\u0644\u0632\u0643\u0627\u0629 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631 \u0641\u064a\u0647\u0627.<\/li>\n<\/ul>\n\n\n\n<p><strong>\u062d\u0627\u0644\u0627\u062a \u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0625\u0630\u0627 \u0643\u0627\u0646 \u0648\u0639\u0627\u0621 \u0627\u0644\u0632\u0643\u0627\u0629 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631 \u0641\u064a\u0647\u0627 \u0647\u0648 \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0643\u0648\u0639\u0627\u0621 \u0628\u062f\u064a\u0644 \u2013 \u0627\u0644\u0628\u062f\u064a\u0644 \u0627\u0644\u0631\u0627\u0628\u0639 (\u064a\u0634\u0645\u0644 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0645\u0639\u062f\u0644 \u0627\u0644\u0632\u0643\u0648\u064a) \u0648\u0643\u0627\u0646 \u0648\u0639\u0627\u0621 \u0627\u0644\u0632\u0643\u0627\u0629 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u064f\u0633\u062a\u062b\u0645\u0631\u0629 \u0647\u0648 \u0635\u0627\u0641\u064a \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0645\u0639\u062f\u0644 (\u064a\u0634\u0645\u0644 \u0627\u0644\u062d\u0635\u0629 \u0645\u0646 \u0631\u0628\u062d \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631 \u0641\u064a\u0647\u0627) \u0641\u0625\u0646\u0647 \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u062d\u0627\u0644\u0629 \u064a\u0643\u0648\u0646 \u0647\u0646\u0627\u0644\u0643 \u0627\u0632\u062f\u0648\u0627\u062c \u0641\u064a \u0627\u0644\u0632\u0643\u0627\u0629 \u062d\u064a\u062b \u0623\u0646 \u0635\u0627\u0641\u064a \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0645\u0639\u062f\u0644 \u064a\u0643\u0648\u0646 \u0642\u062f \u062e\u0636\u0639 \u0644\u0644\u0632\u0643\u0627\u0629 \u0645\u0631\u062a\u064a\u0646\u060c \u0645\u0631\u0629 \u0636\u0645\u0646 \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0628\u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631 \u0641\u064a\u0647\u0627 \u0648\u0645\u0631\u0629 \u0623\u062e\u0631\u0649 \u0636\u0645\u0646 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0645\u0639\u062f\u0644 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0632\u0643\u0627\u0629 \u0628\u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u064f\u0633\u062a\u062b\u0645\u0631\u0629 \u0639\u0646\u062f\u0645\u0627 \u064a\u0643\u0648\u0646 \u0630\u0644\u0643 \u0627\u0644\u0631\u0628\u062d \u0647\u0648 \u0648\u0639\u0627\u0621 \u0627\u0644\u0632\u0643\u0627\u0629.<\/li>\n\n\n\n<li>\u0625\u0630\u0627 \u0643\u0627\u0646 \u0648\u0639\u0627\u0621 \u0627\u0644\u0632\u0643\u0627\u0629 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631 \u0641\u064a\u0647\u0627 \u0648\u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u064f\u0633\u062a\u062b\u0645\u0631\u0629 \u0647\u0648 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0645\u0639\u062f\u0644 \u0643\u0648\u0639\u0627\u0621 \u0628\u062f\u064a\u0644 \u2013 \u0627\u0644\u0628\u062f\u064a\u0644 \u0627\u0644\u062b\u0627\u0646\u064a \u0641\u0625\u0646\u0647 \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u062d\u0627\u0644\u0629 \u064a\u0643\u0648\u0646 \u0647\u0646\u0627\u0644\u0643 \u0627\u0632\u062f\u0648\u0627\u062c \u0641\u064a \u0627\u0644\u0632\u0643\u0627\u0629 \u062d\u064a\u062b \u0623\u0646 \u0627\u0644\u0631\u0628\u062d \u064a\u0643\u0648\u0646 \u0642\u062f \u062e\u0636\u0639 \u0644\u0644\u0632\u0643\u0627\u0629 \u0645\u0631\u062a\u064a\u0646\u060c \u0645\u0631\u0629 \u0628\u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631 \u0641\u064a\u0647\u0627 \u0648\u0627\u0644\u0623\u062e\u0631\u0649 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u064f\u0633\u062a\u062b\u0645\u0631\u0629.<\/li>\n<\/ul>\n\n\n\n<p>\u0648\u0628\u062a\u0637\u0628\u064a\u0642 \u0645\u0627 \u0630\u0643\u0631 \u0623\u0639\u0644\u0627\u0647 \u0639\u0644\u0649 \u062d\u0627\u0644\u0629 \u0639\u0645\u0644\u064a\u0629 \u0634\u0631\u0643\u0629 \u0645\u0633\u062a\u062b\u0645\u0631 \u0641\u064a\u0647\u0627 \u0648\u0634\u0631\u0643\u0629 \u0645\u064f\u0633\u062a\u062b\u0645\u0631\u0629\u060c \u0648\u0630\u0644\u0643 \u0643\u0627\u0644\u062a\u0627\u0644\u064a:<\/p>\n\n\n\n<p><strong>\u0627\u0644\u0645\u062b\u0627\u0644 \u0627\u0644\u0623\u0648\u0644 \u2013 \u0648\u062c\u0648\u062f \u0627\u0632\u062f\u0648\u0627\u062c \u0632\u0643\u0648\u064a:<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u0628\u064a\u0627\u0646<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u0634\u0631\u0643\u0629 \u2013 \u0623 (\u0645\u0633\u062a\u062b\u0645\u0631 \u0641\u064a\u0647\u0627)<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u0634\u0631\u0643\u0629 \u2013 \u0628 (\u0645\u064f\u0633\u062a\u062b\u0645\u0631\u0629)<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u0632\u0643\u0648\u064a<\/strong><\/td><\/tr><tr><td>\u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0648\u0639\u0627\u0621 \u0627\u0644\u0623\u0633\u0627\u0633\u064a - \u0646\u0627\u062a\u062c \u0627\u0644\u0645\u0639\u0627\u062f\u0644\u0629 (\u0627\u0644\u0628\u062f\u064a\u0644 \u0627\u0644\u0623\u0648\u0644)<\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>20,577,278<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>84,574,620<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\" rowspan=\"10\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#ab0e1e\" class=\"has-inline-color\">\u064a\u0648\u062c\u062f \u0627\u0632\u062f\u0648\u0627\u062c \u2013 \u0627\u0646\u0638\u0631 \u0627\u0644\u0634\u0631\u062d \u0623\u062f\u0646\u0627\u0647<\/mark><\/strong><\/td><\/tr><tr><td>\u0627\u0644\u0623\u0635\u0648\u0644 \u063a\u064a\u0631 \u0627\u0644\u0645\u062d\u0633\u0648\u0645\u0629 (\u0627\u0644\u0628\u062f\u064a\u0644 \u0627\u0644\u062b\u0627\u0644\u062b)<\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>512,806,820<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>132,615,022<\/strong><\/td><\/tr><tr><td>\u064a\u0636\u0627\u0641: \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0635\u0627\u0641\u064a \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u062f\u0641\u062a\u0631\u064a \u0648\u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0645\u0639\u062f\u0644<\/td><td class=\"has-text-align-center\" data-align=\"center\">&#8211;<\/td><td class=\"has-text-align-center\" data-align=\"center\">&#8211;<\/td><\/tr><tr><td>\u0627\u0644\u062d\u062f \u0627\u0644\u0623\u062f\u0646\u0649 \u0644\u0644\u0648\u0639\u0627\u0621 \u0627\u0644\u0632\u0643\u0648\u064a (\u0645\u0627\u062f\u0629 27) (\u0627\u0644\u0648\u0639\u0627\u0621 \u0627\u0644\u0628\u062f\u064a\u0644 \u0627\u0644\u062b\u0627\u0644\u062b)<\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>512,806,820<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>132,615,022<\/strong><\/td><\/tr><tr><td>\u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0648\u0645\u0627 \u0641\u064a \u062d\u0643\u0645\u0647\u0627 \u0648\u0641\u0642\u0627\u064b \u0644\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0623\u064a \u0628\u0646\u062f \u0623\u0639\u064a\u062f \u062a\u0635\u0646\u064a\u0641\u0647 \u0644\u064a\u0635\u0628\u062d \u0636\u0645\u0646 \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 (\u0627\u0644\u0628\u062f\u064a\u0644 \u0627\u0644\u0631\u0627\u0628\u0639)<\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>713,593,069<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>590,797,805<\/strong><\/td><\/tr><tr><td>\u064a\u0636\u0627\u0641: \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0635\u0627\u0641\u064a \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u062f\u0641\u062a\u0631\u064a \u0648\u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0645\u0639\u062f\u0644<\/td><td class=\"has-text-align-center\" data-align=\"center\">&#8211;<\/td><td class=\"has-text-align-center\" data-align=\"center\">&#8211;<\/td><\/tr><tr><td>\u0627\u0644\u062d\u062f \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u0648\u0639\u0627\u0621 \u0627\u0644\u0632\u0643\u0648\u064a (\u0645\u0627\u062f\u0629 28) (\u0627\u0644\u0648\u0639\u0627\u0621 \u0627\u0644\u0628\u062f\u064a\u0644 \u0627\u0644\u0631\u0627\u0628\u0639)<\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>713,593,069<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>590,797,805<\/strong><\/td><\/tr><tr><td>\u0635\u0627\u0641\u064a \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0645\u0639\u062f\u0644 (\u0627\u0644\u0648\u0639\u0627\u0621 \u0627\u0644\u0628\u062f\u064a\u0644 \u0627\u0644\u062b\u0627\u0646\u064a)<\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#ab0e1e\" class=\"has-inline-color\">468,026,296<\/mark><\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#ab0e1e\" class=\"has-inline-color\">119,565,688<\/mark><\/strong><\/td><\/tr><tr><td>\u0627\u0644\u0648\u0639\u0627\u0621 \u0627\u0644\u0632\u0643\u0648\u064a (\u0623\u064a\u0647\u0645\u0627 \u0623\u0643\u0628\u0631 \u0646\u0627\u062a\u062c \u0645\u0639\u0627\u062f\u0644\u0629 \u0627\u0644\u0648\u0639\u0627\u0621 \u0623\u0648 \u0635\u0627\u0641\u064a \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0645\u0639\u062f\u0644) -\n          <strong>\u0648\u0647\u0648 \u0635\u0627\u0641\u064a \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0645\u0639\u062f\u0644<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-black-color\">468,026,296<\/mark><\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>119,565,688<\/strong><\/td><\/tr><tr><td>\u0627\u0644\u0648\u0639\u0627\u0621 \u0627\u0644\u0632\u0643\u0648\u064a (\u0623\u064a\u0647\u0645\u0627 \u0623\u0642\u0644 \u0635\u0627\u0641\u064a \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0645\u0639\u062f\u0644 \u0623\u0648 \u0635\u0627\u0641\u064a \u0627\u0644\u0623\u0635\u0648\u0644 \u063a\u064a\u0631 \u0627\u0644\u0645\u062d\u0633\u0648\u0645\u0629)<\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#ab0e1e\" class=\"has-inline-color\">468,026,296<\/mark><\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#ab0e1e\" class=\"has-inline-color\">119,565,688<\/mark><\/strong><\/td><\/tr><tr><td>\u0627\u0644\u0632\u0643\u0627\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629<\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>12,097,289.85<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>3,090,469.05<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u0628\u0646\u0627\u0621 \u0639\u0644\u0649 \u0627\u0644\u062c\u062f\u0648\u0644 \u0623\u0639\u0644\u0627\u0647 \u064a\u062a\u0636\u062d \u0623\u0646 \u0648\u0639\u0627\u0621 \u0627\u0644\u0632\u0643\u0627\u0629 <strong>\u0644\u0644\u0634\u0631\u0643\u0629 \u062c<\/strong> \u0647\u0648 \u0635\u0627\u0641\u064a \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0645\u0639\u062f\u0644 \u062d\u0633\u0628 \u0627\u0644\u0645\u0627\u062f\u0629 (28) \u0645\u0646 \u0644\u0627\u0626\u062d\u0629 \u062c\u0628\u0627\u064a\u0629 \u0627\u0644\u0632\u0643\u0627\u0629 \u0648\u064a\u0634\u0645\u0644 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0645\u0642\u064a\u062f \u0648\u0641\u0642\u0627 \u0644\u0637\u0631\u064a\u0642\u0629 \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0628\u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631 \u0641\u064a\u0647\u0627 \u0648\u0647\u064a <strong>\u0627\u0644\u0634\u0631\u0643\u0629 \u0623<\/strong>\u0648\u0628\u0646\u0627\u0621 \u0639\u0644\u064a\u0647 \u064a\u0648\u062c\u062f \u0627\u0632\u062f\u0648\u0627\u062c \u0641\u064a \u0627\u0644\u0632\u0643\u0627\u0629 \u0639\u0644\u0649 \u0647\u0630\u0627 \u0627\u0644\u0631\u0628\u062d\u060c \u0648\u0623\u0646 \u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0641\u064a \u0627\u0644\u0632\u0643\u0627\u0629 (\u062b\u0646\u064a \u0627\u0644\u0632\u0643\u0627\u0629) \u0648\u0647\u0648 \u062a\u0643\u0631\u0627\u0631 \u0625\u062e\u0631\u0627\u062c \u0627\u0644\u0632\u0643\u0627\u0629 \u0639\u0646 \u0646\u0641\u0633 \u0627\u0644\u0645\u0627\u0644 \u0641\u064a \u0646\u0641\u0633 \u0627\u0644\u0639\u0627\u0645 \u0644\u0627 \u064a\u062c\u0648\u0632 \u0634\u0631\u0639\u064b\u0627 \u0644\u062d\u062f\u064a\u062b \u0627\u0644\u0631\u0633\u0648\u0644 \ufdfa <strong>\"\u0644\u0627 \u062b\u0650\u0646\u064e\u0649 \u0641\u064a \u0627\u0644\u0635\u062f\u0642\u0629\".<\/strong><\/p>\n\n\n\n<div style=\"height:27px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p><strong>\u0627\u0644\u0645\u062b\u0627\u0644 \u0627\u0644\u062b\u0627\u0646\u064a \u2013 \u0639\u062f\u0645 \u0648\u062c\u0648\u062f \u0627\u0632\u062f\u0648\u0627\u062c \u0632\u0643\u0648\u064a:<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u0628\u064a\u0627\u0646<\/strong><\/td><td><strong>\u0634\u0631\u0643\u0629 \u062c (\u0645\u0633\u062a\u062b\u0645\u0631 \u0641\u064a\u0647\u0627)<\/strong><\/td><td><strong>\u0634\u0631\u0643\u0629 \u062f (\u0645\u064f\u0633\u062a\u062b\u0645\u0631\u0629)<\/strong><\/td><td><strong>\u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u0632\u0643\u0648\u064a<\/strong><\/td><\/tr><tr><td>\u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0648\u0639\u0627\u0621 \u0627\u0644\u0623\u0633\u0627\u0633\u064a - \u0646\u0627\u062a\u062c \u0627\u0644\u0645\u0639\u0627\u062f\u0644\u0629 (\u0627\u0644\u0628\u062f\u064a\u0644 \u0627\u0644\u0623\u0648\u0644)<\/td><td><strong>&#8211;<\/strong><\/td><td><strong>20,577,278<\/strong><\/td><td rowspan=\"10\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#ab0e1e\" class=\"has-inline-color\">\u0644\u0627 \u064a\u0648\u062c\u062f \u0627\u0632\u062f\u0648\u0627\u062c \u2013 \u0627\u0646\u0638\u0631 \u0627\u0644\u0634\u0631\u062d \u0623\u062f\u0646\u0627\u0647<\/mark><\/strong><\/td><\/tr><tr><td>\u0627\u0644\u0623\u0635\u0648\u0644 \u063a\u064a\u0631 \u0627\u0644\u0645\u062d\u0633\u0648\u0645\u0629 (\u0627\u0644\u0628\u062f\u064a\u0644 \u0627\u0644\u062b\u0627\u0644\u062b)<\/td><td><strong>63,792,371<\/strong><\/td><td><strong>512,806,820<\/strong><\/td><\/tr><tr><td>\u064a\u0636\u0627\u0641: \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0635\u0627\u0641\u064a \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u062f\u0641\u062a\u0631\u064a \u0648\u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0645\u0639\u062f\u0644<\/td><td>&#8211;<\/td><td>&#8211;<\/td><\/tr><tr><td>\u0627\u0644\u062d\u062f \u0627\u0644\u0623\u062f\u0646\u0649 \u0644\u0644\u0648\u0639\u0627\u0621 \u0627\u0644\u0632\u0643\u0648\u064a (\u0645\u0627\u062f\u0629 27) (\u0627\u0644\u0648\u0639\u0627\u0621 \u0627\u0644\u0628\u062f\u064a\u0644 \u0627\u0644\u062b\u0627\u0644\u062b)<\/td><td><strong><span dir=\"RTL\"><\/span><span dir=\"RTL\"><\/span><span dir=\"RTL\"><\/span><span dir=\"RTL\"><\/span><mark style=\"background-color:rgba(0, 0, 0, 0);color:#ab0e1e\" class=\"has-inline-color\">63,792,371<\/mark><\/strong><\/td><td><strong><span dir=\"RTL\"><\/span><span dir=\"RTL\"><\/span><span dir=\"RTL\"><\/span><span dir=\"RTL\"><\/span>512,806,820<\/strong><\/td><\/tr><tr><td>Equity and Equivalents according to the statement of financial position and any item reclassified to equity (Alternative 4)<\/td><td><strong><span dir=\"RTL\"><\/span><span dir=\"RTL\"><\/span><span dir=\"RTL\"><\/span><span dir=\"RTL\"><\/span>88,153,180<\/strong><\/td><td><strong><span dir=\"RTL\"><\/span><span dir=\"RTL\"><\/span><span dir=\"RTL\"><\/span><span dir=\"RTL\"><\/span>713,593,069<\/strong><\/td><\/tr><tr><td>\u064a\u0636\u0627\u0641: \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0635\u0627\u0641\u064a \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u062f\u0641\u062a\u0631\u064a \u0648\u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0645\u0639\u062f\u0644<\/td><td>&#8211;<\/td><td>&#8211;<\/td><\/tr><tr><td>\u0627\u0644\u062d\u062f \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u0648\u0639\u0627\u0621 \u0627\u0644\u0632\u0643\u0648\u064a (\u0645\u0627\u062f\u0629 28) (\u0627\u0644\u0648\u0639\u0627\u0621 \u0627\u0644\u0628\u062f\u064a\u0644 \u0627\u0644\u0631\u0627\u0628\u0639)<\/td><td><strong>88,153,180<\/strong><\/td><td><strong>713,593,069<\/strong><\/td><\/tr><tr><td>\u0635\u0627\u0641\u064a \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0645\u0639\u062f\u0644 (\u0627\u0644\u0648\u0639\u0627\u0621 \u0627\u0644\u0628\u062f\u064a\u0644 \u0627\u0644\u062b\u0627\u0646\u064a)<\/td><td><strong>92,868,518<\/strong><\/td><td><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#ab0e1e\" class=\"has-inline-color\">468,026,296<\/mark><\/strong><\/td><\/tr><tr><td>\u0627\u0644\u0648\u0639\u0627\u0621 \u0627\u0644\u0632\u0643\u0648\u064a (\u0623\u064a\u0647\u0645\u0627 \u0623\u0643\u0628\u0631 \u0646\u0627\u062a\u062c \u0645\u0639\u0627\u062f\u0644\u0629 \u0627\u0644\u0648\u0639\u0627\u0621 \u0623\u0648 \u0635\u0627\u0641\u064a \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0645\u0639\u062f\u0644) - <strong>\u0648\u0647\u0648 \u0635\u0627\u0641\u064a \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0645\u0639\u062f\u0644<\/strong><\/td><td><strong>92,868,518<\/strong><\/td><td><strong>468,026,296<\/strong><\/td><\/tr><tr><td>\u0627\u0644\u0648\u0639\u0627\u0621 \u0627\u0644\u0632\u0643\u0648\u064a (\u0623\u064a\u0647\u0645\u0627 \u0623\u0642\u0644 \u0635\u0627\u0641\u064a \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0645\u0639\u062f\u0644 \u0623\u0648 \u0635\u0627\u0641\u064a \u0627\u0644\u0623\u0635\u0648\u0644 \u063a\u064a\u0631 \u0627\u0644\u0645\u062d\u0633\u0648\u0645\u0629)<\/td><td><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#ab0e1e\" class=\"has-inline-color\">63,792,371<\/mark><\/strong><\/td><td><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#ab0e1e\" class=\"has-inline-color\">468,026,296<\/mark><\/strong><\/td><\/tr><tr><td>\u0627\u0644\u0632\u0643\u0627\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629<\/td><td><strong>1,648,870.61<\/strong><\/td><td><strong>12,097,289.85<\/strong><\/td><td><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u0628\u0646\u0627\u0621 \u0639\u0644\u064a\u0647 \u064a\u062a\u0636\u062d \u0623\u0646 \u0648\u0639\u0627\u0621 \u0627\u0644\u0632\u0643\u0627\u0629 <strong>\u0644\u0644\u0634\u0631\u0643\u0629 \u0628<\/strong> \u0647\u0648 \u0635\u0627\u0641\u064a \u0627\u0644\u0623\u0635\u0648\u0644 \u063a\u064a\u0631 \u0627\u0644\u0645\u062d\u0633\u0648\u0645\u0629 (\u0627\u0644\u0628\u062f\u064a\u0644 \u0627\u0644\u062b\u0627\u0644\u062b) \u0627\u0644\u062a\u064a \u062a\u0645\u062b\u0644 \u0639\u0631\u0648\u0636 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0648\u0644\u064a\u0633 \u0635\u0627\u0641\u064a \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0645\u0639\u062f\u0644 \u0648\u0630\u0644\u0643 \u0644\u0643\u0648\u0646\u0647\u0627 \u0627\u0644\u0648\u0639\u0627\u0621 \u0627\u0644\u0628\u062f\u064a\u0644 \u0627\u0644\u0623\u0642\u0644 \u062d\u0633\u0628 \u0627\u0644\u0645\u0627\u062f\u0629 (27) \u0645\u0646 \u0627\u0644\u0644\u0627\u0626\u062d\u0629 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629 \u0644\u062c\u0628\u0627\u064a\u0629 \u0627\u0644\u0632\u0643\u0627\u0629. \u0623\u0645\u0627 \u0648\u0639\u0627\u0621 \u0627\u0644\u0632\u0643\u0627\u0629 <strong>\u0644\u0644\u0634\u0631\u0643\u0629 \u062f<\/strong>\u0647\u0648 \u0635\u0627\u0641\u064a \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0645\u0639\u062f\u0644 (\u0627\u0644\u0628\u062f\u064a\u0644 \u0627\u0644\u062b\u0627\u0646\u064a) \u062d\u0633\u0628 \u0627\u0644\u0645\u0627\u062f\u0629 (28) \u0645\u0646 \u0644\u0627\u0626\u062d\u0629 \u062c\u0628\u0627\u064a\u0629 \u0627\u0644\u0632\u0643\u0627\u0629 \u0648\u064a\u0634\u0645\u0644 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0645\u0642\u064a\u062f \u0648\u0641\u0642\u0627 \u0644\u0637\u0631\u064a\u0642\u0629 \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0628\u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631 \u0641\u064a\u0647\u0627 \u0648\u0647\u064a \u0634\u0631\u0643\u0629 \u062c \u0645\u0639 \u0645\u0644\u0627\u062d\u0638\u0629 \u0645\u0647\u0645\u0629 \u0648\u0647\u064a \u0623\u0646 \u0647\u0630\u0627 \u0627\u0644\u0631\u0628\u062d \u062e\u0636\u0639 \u0644\u0644\u0632\u0643\u0627\u0629 \u0628\u0627\u0644\u0634\u0631\u0643\u0629 \u062f \u0643\u0645\u0627 \u0647\u0648 \u0645\u0648\u0636\u062d \u0623\u0639\u0644\u0627\u0647\u060c \u0648\u0644\u0643\u0646\u0647 \u0644\u0645 \u064a\u062e\u0636\u0639 \u0644\u0644\u0632\u0643\u0627\u0629 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0629 \u062c \u0644\u0643\u0648\u0646 \u0648\u0639\u0627\u0626\u0647\u0627 \u0643\u0627\u0646 \u0647\u0648 \u0627\u0644\u0623\u0635\u0648\u0644 \u063a\u064a\u0631 \u0627\u0644\u0645\u062d\u0633\u0648\u0645\u0629 \u0627\u0644\u0645\u062a\u0645\u062b\u0644\u0629 \u0641\u064a \u0639\u0631\u0648\u0636 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u0644\u0627 \u064a\u0648\u062c\u062f \u0627\u0632\u062f\u0648\u0627\u062c\u064a\u0629 \u0641\u064a \u0627\u0644\u0632\u0643\u0627\u0629 \u0641\u064a\u0645\u0627 \u064a\u062a\u0639\u0644\u0642 \u0628\u0647\u0630\u0627 \u0627\u0644\u0631\u0628\u062d.<\/p>\n\n\n\n<script>document.addEventListener(\"DOMContentLoaded\", function() {\n    \/\/ Get the current URL\n    var currentUrl = window.location.href;\n    \n    \/\/ Select all Arabic paragraphs\n    var arabicParagraphs = document.querySelectorAll('.arabic-paragraph');\n    \n    \/\/ Select all English paragraphs\n    var englishParagraphs = 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