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 ‫א‬‫א‬‫א‬

ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<퉉ö¹]
‫א‬‫א‬‫א‬‫א‬


‫א‬

٢٤١
 ٢٤١  ‫א‬
 ‫א‬
 ‫א‬  

 W،،‫א‬‫א‬،‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬ ‫א‬  ،‫א‬   ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K ‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬        ،‫א‬ ‫א‬‫א‬  
‫א‬  ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬   ‫א‬    ،  
‫א‬،‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
     ‫א‬  ‫א‬   ،‫א‬   
 K‫א‬‫א‬،‫א‬‫א‬

? ?? ‫א‬?‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬،‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬

   W    ‫א‬ ‫א‬  ‫א‬    ‫א‬
 K‫א‬

 ‫א‬‫א‬‫א‬‫א‬      
 ٢٤١  ‫א‬
 
 ‫א‬  

‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬
 K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
‫א‬‫א‬W‫א‬‫• א‬
‫א‬‫א‬W‫א‬‫• א‬
 W‫א‬‫א‬
‫א‬W‫א‬‫• א‬
‫א‬W‫א‬‫• א‬
‫א‬‫א‬W‫א‬‫• א‬
‫א‬‫א‬‫א‬ 
 ‫א‬ •
 
 ‫א‬‫א‬‫א‬
ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<퉉ö¹]
‫א‬‫א‬‫א‬‫א‬

‫א‬
‫א‬
‫א‬

١
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬  ‫א‬  

 ‫א‬‫א‬W‫א‬‫א‬
 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬

 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫• א‬
K‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫• א‬

 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K٪٩٠

 ٨W‫א‬‫א‬

 W‫א‬‫א‬
K •
K •
K‫א‬‫א‬‫א‬‫א‬‫• א‬
KEData showF‫א‬ •

W‫א‬‫א‬
  ١٤٢٢-١٠١١-‫א‬‫א‬


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 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬  ‫א‬  

 ‫ א‬‫א‬L
‫א‬‫א‬E١F‫א‬‫א‬
‫א‬
 K‫א‬
 W‫א‬
K‫א‬ •
K‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬

 ‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 K‫א‬ -١
K‫א‬‫א‬ -٢
K‫א‬ -٣

 ‫א‬W
‫א‬‫א‬‫א‬‫א‬‫א‬E١٦F‫א‬
،‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬E٣٦F‫א‬
‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬
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 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬  ‫א‬  

 ‫א‬W
‫א‬‫א‬‫א‬‫א‬‫א‬E٤٠F‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬

 ‫א‬
 W‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫א‬
‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬
‫א‬‫א‬ •
‫א‬‫א‬‫א‬
،‫א‬‫א‬‫• א‬
‫א‬‫א‬‫א‬‫א‬‫א‬

 ‫א‬
 W‫א‬
K‫א‬‫א‬‫• א‬
K‫א‬ •
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬‫א‬ •
K‫א‬‫א‬ •
K‫א‬‫א‬‫א‬ •

-٣-
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬  ‫א‬  

 ‫א‬L
Capital ‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬
‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬
 W
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬١{٠٠٠{٠٠٠
‫א‬‫א‬١٤٢٣L٣L١‫א‬‫א‬‫א‬‫א‬
 K١٤٢٣L٣L١٥
‫א‬‫א‬‫א‬‫א‬W‫א‬
 K
 W‫א‬
 ‫א‬  ‫א‬ ‫א‬ 
 ١٤٢٣L٣L١    
 ‫א‬‫א‬L   ٥٠٠{٠٠٠
 ‫א‬‫א‬L   ٥٠٠{٠٠٠
   
‫א‬‫א‬‫א‬L  ٥٠٠{٠٠٠ 
‫א‬‫א‬‫א‬L  ٥٠٠{٠٠٠
 ١٤٢٣L٣L١٥    
 ‫א‬L   ٥٠٠{٠٠
 ‫א‬L   ٥٠٠{٠٠

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 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬  ‫א‬  

   
 ‫א‬‫א‬L  ٥٠٠{٠٠ 
 ‫א‬‫א‬L  ٥٠٠{٠٠

 ‫א‬‫א‬‫א‬‫א‬L
 ‫א‬  ‫א‬  ‫ א‬ ‫א‬  ‫א‬  ‫א‬
١٤٢٣L٣L١ L  ٥٠٠{٠٠٠ 
 ‫א‬‫א‬    ٥٠٠{٠٠٠
   ٥٠٠{٠٠٠    ٥٠٠{٠٠٠
    ٥٠٠{٠٠٠   

 ‫א‬‫א‬‫א‬‫א‬L
 ‫א‬  ‫א‬  ‫ א‬ ‫א‬  ‫א‬  ‫א‬
١٤٢٣L٣L١ ‫א‬L  ٥٠٠{٠٠٠ 
 ‫א‬    ٥٠٠{٠٠٠
   ٥٠٠{٠٠٠    ٥٠٠{٠٠٠
    ٥٠٠{٠٠٠   

 ‫א‬‫א‬‫א‬L
 ‫א‬  ‫א‬ ‫א‬ ‫א‬  ‫ א‬ ‫א‬ ‫א‬ ‫א‬ ‫ א‬‫א‬
 ‫ א‬ ‫א‬  ‫ א‬ ‫א‬
١٤٢٣L٣L١ L  ٥٠٠{٠٠٠ ٥٠٠{٠٠٠ ١{٠٠٠{٠٠٠     
 ‫א‬


‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬


-٥-
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬  ‫א‬  

 ‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 ‫א‬‫א‬‫ א‬-١
‫א‬‫א‬‫ א‬-٢
‫א‬‫ א‬-٣
 K‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ 
 W
‫א‬‫א‬‫א‬١٤٢٣L٦L١
‫א‬‫א‬‫א‬‫א‬٪٦٠،٪٤٠١{٥٠٠{٠٠٠
 ‫א‬
 W‫א‬
 K‫א‬‫א‬ -١
‫א‬‫א‬ -٢
‫א‬‫א‬‫א‬ -٣
 W‫א‬
 ٦٠٠{٠٠٠ZE١٠٠L٤٠)×١{٥٠٠{٠٠٠Z‫א‬‫א‬
 ٩٠٠{٠٠٠ZE١٠٠L٦٠F×١{٥٠٠{٠٠٠Z‫א‬‫א‬
 ‫א‬  ‫א‬    
 ١٤٢٣L٦L١    
 ‫א‬L   ٦٠٠{٠٠٠
 ‫א‬L   ٩٠٠{٠٠٠
   
 ‫א‬‫א‬‫א‬L  ٦٠٠{٠٠٠ 
 ‫א‬‫א‬‫א‬L  ٩٠٠{٠٠٠

-٦-
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬  ‫א‬  

 ‫א‬‫א‬L  
 ‫א‬  ‫א‬  ‫א‬  ‫א‬

  ‫א‬‫א‬L  ٦٠٠{٠٠٠
   ٦٠٠{٠٠٠  ‫א‬
  ٦٠٠{٠٠٠   ٦٠٠{٠٠٠
    ٦٠٠{٠٠٠

 ‫א‬‫א‬L  
 ‫א‬  ‫א‬  ‫א‬  ‫א‬

‫א‬‫א‬L  ٩٠٠{٠٠٠
   ٩٠٠{٠٠٠  ‫א‬
  ٩٠٠{٠٠٠   ٩٠٠{٠٠٠
     ٩٠٠{٠٠٠

 ‫א‬‫א‬‫א‬‫א‬L  
 ‫א‬  ‫א‬  ‫א‬  ‫א‬

 ‫א‬L  ٦٠٠{٠٠٠
   ٦٠٠{٠٠٠
  ٦٠٠{٠٠٠   ٦٠٠{٠٠٠
   ٦٠٠{٠٠٠  

 ‫א‬‫א‬‫א‬‫א‬L  
 ‫א‬  ‫א‬  ‫א‬  ‫א‬

 ‫א‬L  ٩٠٠{٠٠٠
   ٩٠٠{٠٠٠
  ٩٠٠{٠٠٠   ٩٠٠{٠٠٠
   ٩٠٠{٠٠٠  

-٧-
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬  ‫א‬  

 ١٤٢٣L٦L١‫א‬‫א‬‫א‬
 ‫א‬ ‫א‬  ‫ א‬ ‫א‬  ‫א‬  ‫א‬  ‫א‬
 ‫א‬    ‫א‬‫א‬  

 ‫א‬    ‫א‬‫א‬‫א‬  
 ‫א‬‫א‬‫א‬‫א‬ ٦٠٠{٠٠٠   ‫ א‬ ٦٠٠{٠٠٠ 
 ‫א‬‫א‬‫א‬ ٩٠٠{٠٠٠   ‫ א‬ ٩٠٠{٠٠٠ 
 ‫א‬ ١{٥٠٠{٠٠٠  ‫א‬‫א‬‫א‬ ١{٥٠٠{٠٠٠
 ‫א‬  ١{٥٠٠{٠٠٠  ‫א‬  ١{٥٠٠{٠٠٠
 ‫א‬

‫א‬‫א‬‫א‬W
‫א‬KK،،‫א‬،،‫א‬ 
‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
 ‫א‬٤٠٠{٠٠٠–‫א‬٣٠٠{٠٠٠–‫א‬٢٠٠{٠٠٠
 W‫א‬‫א‬‫א‬
 
 ‫א‬  ‫א‬    
 ١٤٢٣L٦L١    
 ‫א‬‫א‬L   ٢٠٠{٠٠٠
 ‫א‬‫א‬L   ٣٠٠{٠٠٠
 ‫א‬L   ٤٠٠{٠٠٠
 ‫א‬‫א‬‫א‬L  ٩٠٠{٠٠٠ 


‫א‬‫א‬W
‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
-٨-
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬  ‫א‬  

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬o
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ o
‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 W
٨٠٠{٠٠٠‫א‬‫א‬‫א‬١٤٢٣L٥L١
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٣W١
 W‫א‬‫א‬‫א‬
 ١٤٢٣L٤L٣٠‫א‬‫א‬‫א‬
 ‫א‬ ‫א‬  ‫ א‬ ‫א‬  ‫א‬  ‫ א‬ ‫א‬
 ‫א‬    ‫א‬‫א‬  
 ‫א‬ ٢٠٠{٠٠٠   ‫א‬  ١٠٠{٠٠٠ 
 ‫א‬  ٢٠٠{٠٠٠    ١٥٠{٠٠٠ 
   ٥٠{٠٠٠ 
 ‫א‬‫א‬  ٣٠٠{٠٠٠
 ‫א‬    ‫א‬‫א‬‫א‬  
 ‫א‬‫א‬ ٦٠٠{٠٠٠   ‫ א‬ ٣٠٠{٠٠٠ 
 ‫א‬   ٦٠٠{٠٠٠  ‫ א‬ ٢٠٠{٠٠٠ 
 ‫א‬‫א‬‫א‬  ٥٠٠{٠٠٠
 ‫א‬   ٨٠٠{٠٠٠  ‫א‬   ٨٠٠{٠٠٠
 ‫א‬
-٩-
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬  ‫א‬  

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K١٤٢٣L٥L١
 W‫א‬
 ‫א‬‫א‬‫א‬‫א‬ -١
‫א‬‫א‬‫א‬ -٢
W‫א‬
 ٢٠٠{٠٠٠ZE٤÷١F×٨٠٠{٠٠٠Z‫א‬‫א‬‫א‬‫א‬
 ٦٠٠{٠٠٠ZE٤÷٣F×٨٠٠{٠٠٠Z‫א‬‫א‬‫א‬‫א‬
J E٢٠٠{٠٠٠H٣٠٠{٠٠٠H٥٠{٠٠٠H١٥٠{٠٠٠H١٠٠{٠٠٠FZ‫א‬‫א‬‫א‬‫א‬
 ٦٠٠{٠٠٠ZE٢٠٠{٠٠٠F
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬
 ‫א‬  ‫א‬    
 ١٤٢٣L٥L١  ‫א‬L   ٢٠٠{٠٠٠
 ‫א‬‫א‬‫א‬L  ٢٠٠{٠٠٠ 

 ١٤٢٣L٥L١    
 ‫א‬L   ١٠٠{٠٠٠
 L   ١٥٠{٠٠٠
 ‫א‬L   ٥٠{٠٠٠
 ‫א‬L   ٢٠٠{٠٠٠
 ‫א‬L   ٣٠٠{٠٠٠
  
 ‫א‬‫א‬L  ٢٠٠{٠٠٠
 ‫א‬‫א‬‫א‬L  ٦٠٠{٠٠٠

- ١٠ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬  ‫א‬  

 ١٤٢٣L٥L١‫א‬‫א‬‫א‬
 ‫א‬ ‫א‬  ‫ א‬ ‫א‬  ‫א‬  ‫ א‬ ‫א‬
 ‫א‬    ‫א‬‫א‬  
 ‫א‬ ٢٠٠{٠٠٠   ‫א‬  ١٠٠{٠٠٠ 
 ‫א‬‫א‬  ٢٠٠{٠٠٠    ١٥٠{٠٠٠ 
   ٥٠{٠٠٠ 
 ‫א‬‫א‬  ٣٠٠{٠٠٠
 ‫א‬    ‫א‬‫א‬‫א‬  
 ‫א‬‫א‬‫א‬‫א‬ ٢٠٠{٠٠٠   ‫ א‬ ٣٠٠{٠٠٠ 
 ‫א‬‫א‬‫א‬‫א‬ ٦٠٠{٠٠٠  ٨٠٠{٠٠٠  ‫ א‬ ٤٠٠{٠٠٠ 
 ‫א‬   ‫א‬‫א‬‫א‬  ٧٠٠{٠٠٠
 ‫א‬  ١{٠٠٠{٠٠٠  ‫א‬   ١{٠٠٠{٠٠٠
 ‫א‬

 ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W
‫א‬ ،‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬ ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 W
‫א‬‫א‬١٤٢٣L٢L١
 W‫א‬‫א‬٪٦٠،٪٤٠٤٠٠{٠٠٠
 W
 ‫א‬٩٠{٠٠٠J ٥٠{٠٠٠
 W
 ‫א‬٢٠{٠٠٠J ‫א‬١٣٠{٠٠٠J ‫א‬١٤٠{٠٠٠
- ١١ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬  ‫א‬  

‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 W‫א‬
 ‫א‬‫א‬‫א‬‫א‬
 W‫א‬
 ١٦٠{٠٠٠ZE٪٤٠F×٤٠٠{٠٠٠Z‫א‬‫א‬‫א‬
 ٢٤٠{٠٠٠ZE٪٦٠F×٤٠٠{٠٠٠Z‫א‬‫א‬‫א‬
 ١٤٠{٠٠٠ZE٩٠{٠٠٠H٥٠{٠٠٠FZ‫א‬‫א‬‫א‬
 ٢٥٠{٠٠٠ZE٢٠{٠٠٠J ١٣٠{٠٠٠H١٤٠{٠٠٠FZ‫א‬‫א‬‫א‬
 ‫א‬‫א‬
 ‫א‬  ‫א‬    
 ١٤٢٣L٢L١    
 ‫א‬L   ٥٠{٠٠٠
 ‫א‬‫א‬L   ٩٠{٠٠٠
 ‫א‬‫א‬L  ١٤٠{٠٠٠
 ١٤٢٣L٢L١  ‫א‬L   ٢٠{٠٠٠
 ‫א‬‫א‬L   ٢٠{٠٠٠
 E‫א‬‫א‬‫א‬F
 ١٤٢٣L٢L١    
 ‫א‬L   ١٤٠{٠٠٠
 ‫א‬L   ١٣٠{٠٠٠
   
 ‫א‬L  ٢٠{٠٠٠
 ‫א‬‫א‬L  ٢٥٠{٠٠٠

 ١٤٢٣L٢L١  ‫א‬‫א‬L   ١٠{٠٠٠


 ‫א‬L  ١٠{٠٠٠
 E‫א‬‫א‬‫א‬F


- ١٢ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬  ‫א‬  

‫א‬‫א‬‫א‬‫א‬‫א‬W
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 Goodwill‫א‬ E
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬J 
‫א‬J ١‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 ‫א‬‫א‬ E

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬F‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬E‫א‬
 K٢‫א‬‫א‬‫א‬
 W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 W‫א‬
 ‫א‬‫א‬‫א‬
 W‫א‬
 ١٦٠{٠٠٠ZE٪٤٠F×٤٠٠{٠٠٠Z‫א‬‫א‬‫א‬
 ٢٤٠{٠٠٠ZE٪٦٠F×٤٠٠{٠٠٠Z‫א‬‫א‬‫א‬
 ١٤٠{٠٠٠ZE٩٠{٠٠٠H٥٠{٠٠٠FZ‫א‬‫א‬‫א‬
 ٢٥٠{٠٠٠ZE٢٠{٠٠٠J ١٣٠{٠٠٠H١٤٠{٠٠٠FZ‫א‬‫א‬‫א‬
 W

Intermediate accounting , Nikolai & Bazley ‫ ﻳﻤﻜﻨﻚ اﻟﺮﺟﻮع وذﻟﻚ ﻟﻤﺰﻳﺪ ﻣﻦ اﻟﻤﻌﻠﻮﻣﺎت إﻟﻰ آﺘﺎب‬١
‫ وﻟﻠﻤﺰﻳﺪ ﻣﻦ اﻟﻤﻌﻠﻮﻣﺎت ﻳﻤﻜﻦ اﻟﺮﺟﻮع إﻟﻰ آﺘﺎب ﻣﺤﺎﺳﺒﺔ ﺷﺮآﺎت اﻷﺷﺨﺎص ﻟﻠﺪآﺘﻮر ﺑﻜﺮ ﻣﺤﻤﺪ ﻗﻮﺗﺔ‬٢
- ١٣ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬  ‫א‬  

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
K
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫א‬

 ‫א‬  ‫א‬    


 ١٤٢٣L٢L١    
 ‫א‬L   ٥٠{٠٠٠
 ‫א‬‫א‬L   ٩٠{٠٠٠
 ‫א‬L   ٢٠{٠٠٠
 ‫א‬‫א‬L  ١٦٠{٠٠٠
 ١٤٢٣L٢L١    
 ‫א‬L   ١٤٠{٠٠٠
 ‫א‬L   ١٣٠{٠٠٠
   
 ‫א‬L  ٢٠{٠٠٠
 ‫א‬‫א‬L  ١٠{٠٠٠
 ‫א‬‫א‬L  ٢٤٠{٠٠٠


 W
‫א‬١٤٢٣L١L١
٪٣٠،٪٣٠،٪٤٠١{٠٠٠{٠٠٠‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ -١
 K١٥{٠٠٠‫א‬
‫א‬‫א‬‫א‬‫א‬٢٠٠{٠٠٠ -٢
‫א‬٢٠{٠٠٠،‫א‬٢٠٠{٠٠٠،١٠٠{٠٠٠ -٣
١٤٢٣L١L١‫א‬‫א‬‫א‬‫א‬ -٤
 ١٤٢٣L١L١‫א‬‫א‬

- ١٤ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬  ‫א‬  

 ‫א‬  ‫ א‬ ‫א‬  ‫א‬  ‫ א‬ ‫א‬


 ‫א‬    ‫א‬‫א‬  
 ‫א‬ ١٢٠{٠٠٠     ١٠٠{٠٠٠ 
 ‫א‬  ١٢٠{٠٠٠    ٦٠{٠٠٠ 
 ‫א‬  ٤٠{٠٠٠ 
 ‫א‬‫א‬  ٢٠٠{٠٠٠
 ‫א‬    ‫א‬‫א‬‫א‬  
 ‫א‬‫א‬ ٤٠٠{٠٠٠   ‫ א‬ ٣٢٠{٠٠٠ 
 ‫א‬   ٤٠٠{٠٠٠  ‫א‬‫א‬‫א‬   ٣٢٠{٠٠٠
 ‫א‬   ٥٢٠{٠٠٠  ‫א‬   ٥٢٠{٠٠٠
 ‫א‬

 W‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ -١
 K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ -٢
K‫א‬‫א‬
 W‫א‬
 ٤٠٠{٠٠٠ZE٪٤٠F×١{٠٠٠{٠٠٠Z‫א‬‫א‬‫א‬
 ٣٠٠{٠٠٠ZE٪٣٠F×١{٠٠٠{٠٠٠Z‫א‬‫א‬‫א‬
 ٣٠٠{٠٠٠ZE٪٣٠F×١{٠٠٠{٠٠٠Z‫א‬‫א‬‫א‬
Z١٢٠{٠٠٠J E٣٢٠{٠٠٠H٤٠{٠٠٠H١٥{٠٠٠H١٠٠{٠٠٠FZ‫א‬‫א‬‫א‬
 ٣٧٥{٠٠٠
 ٣٠٠{٠٠٠ZE١٠٠{٠٠٠H٢٠٠{٠٠٠FZ‫א‬‫א‬‫א‬
 ٣٢٠{٠٠٠ZE٢٠{٠٠٠H٢٠٠{٠٠٠H١٠٠{٠٠٠FZ‫א‬‫א‬‫א‬
 W‫א‬‫א‬


- ١٥ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬  ‫א‬  

 ‫א‬  ‫א‬    


 ١٤٢٣L١L١    
 ‫א‬L   ١٠٠{٠٠٠
 L   ٦٠{٠٠٠
 ‫א‬‫א‬‫א‬L   ١٥{٠٠٠
 ‫א‬L   ٣٢٠{٠٠٠
  
 ‫א‬‫א‬L  ١٢٠{٠٠٠
 ‫א‬‫א‬L  ٣٧٥{٠٠٠
 ١٤٢٣L١L١  ‫א‬L   ٢٥{٠٠٠
 ‫א‬‫א‬L   ٢٥{٠٠٠
 E‫א‬‫א‬F
 ١٤٢٣L١L١    
 ‫א‬L   ٢٠٠{٠٠٠
 ‫א‬L   ١٠٠{٠٠٠
 ‫א‬‫א‬L  ٣٠٠{٠٠٠

 ١٤٢٣L١L١    
 L   ١٠٠{٠٠٠
 ‫א‬‫א‬L   ٢٠٠{٠٠٠
 ‫א‬L   ٢٠{٠٠٠
 ‫א‬‫א‬L  ٣٢٠{٠٠٠

 ١٤٢٣L١L١  ‫א‬‫א‬L   ٢٠{٠٠٠


 ‫א‬L  ٢٠{٠٠٠
 E‫א‬‫א‬F





- ١٦ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬  ‫א‬  

 ‫א‬‫א‬‫א‬L
 ‫א‬  ‫א‬  ‫א‬  ‫א‬

   ٣٧٥{٠٠٠  
 ‫א‬L  ٢٥{٠٠٠    ٤٠٠{٠٠٠
  ٤٠٠{٠٠٠   ٤٠٠{٠٠٠
   ٤٠٠{٠٠٠  

 ‫א‬‫א‬‫א‬L
 ‫א‬  ‫א‬  ‫א‬  ‫א‬

   ٣٠٠{٠٠٠  
   ٣٠٠{٠٠٠
  ٣٠٠{٠٠٠   ٣٠٠{٠٠٠
   ٣٠٠{٠٠٠  

 ‫א‬‫א‬‫א‬L
 ‫א‬  ‫א‬  ‫א‬  ‫א‬

   ٣٢٠{٠٠٠  ‫א‬L  ٢٠{٠٠٠


   
   ٣٠٠{٠٠٠
  ٣٢٠{٠٠٠   ٣٢٠{٠٠٠
   ٣٠٠{٠٠٠  

 ١٤٢٣L١L١‫א‬‫א‬‫א‬
 ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬
‫א‬
‫א‬ ‫א‬‫א‬
‫א‬ ١٢٠{٠٠٠  ١٠٠{٠٠٠
‫א‬ ١٢٠{٠٠٠  ٦٠{٠٠٠

- ١٧ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬  ‫א‬  

‫א‬ ١١٥{٠٠٠
‫א‬‫א‬ ٢٠٠{٠٠٠
‫א‬‫א‬ ٤٧٥{٠٠٠
‫א‬ ‫א‬‫א‬‫א‬
‫א‬‫א‬ ٤٠٠{٠٠٠ ‫א‬ ٢٠٠{٠٠٠
‫א‬‫א‬ ٣٠٠{٠٠٠ ‫א‬ ٤٢٥{٠٠٠
‫א‬‫א‬ ٣٠٠{٠٠٠ ‫א‬ ٢٠{٠٠٠
‫א‬ ١{٠٠٠{٠٠٠ ‫א‬‫א‬‫א‬ ٦٤٥{٠٠٠
 ‫א‬ ١{١٢٠{٠٠٠ ‫א‬ ١{١٢٠{٠٠٠
‫א‬

 W‫א‬‫א‬
 ‫א‬  ‫א‬    
 ١٤٢٣L١L١    
 ‫א‬L   ١٠٠{٠٠٠
 L   ٦٠{٠٠٠
 ‫א‬‫א‬‫א‬L   ١٥{٠٠٠
 ‫א‬L   ٣٢٠{٠٠٠
 ‫א‬L   ٢٥{٠٠٠
  
 ‫א‬‫א‬L  ١٢٠{٠٠٠
 ‫א‬‫א‬L  ٤٠٠{٠٠٠
 ١٤٢٣L١L١    
 ‫א‬L   ٢٠٠{٠٠٠
 ‫א‬L   ١٠٠{٠٠٠
 ‫א‬‫א‬L  ٣٠٠{٠٠٠

- ١٨ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬  ‫א‬  

 ١٤٢٣L١L١    
 L   ١٠٠{٠٠٠
 ‫א‬‫א‬L   ٢٠٠{٠٠٠
 ‫א‬L   ٢٠{٠٠٠
  
 ‫א‬‫א‬L  ٢٠{٠٠٠
 ‫א‬‫א‬L  ٣٠٠{٠٠٠

 ‫א‬‫א‬‫א‬L
 ‫א‬  ‫א‬  ‫א‬  ‫א‬

   ٤٠٠{٠٠٠
   ٤٠٠{٠٠٠
  ٤٠٠{٠٠٠   ٤٠٠{٠٠٠
   ٤٠٠{٠٠٠  
 ‫א‬‫א‬‫א‬L
 ‫א‬  ‫א‬  ‫א‬  ‫א‬

   ٣٠٠{٠٠٠
   ٣٠٠{٠٠٠
  ٣٠٠{٠٠٠   ٣٠٠{٠٠٠
   ٣٠٠{٠٠٠  
 ‫א‬‫א‬‫א‬L
 ‫א‬  ‫א‬  ‫א‬  ‫א‬

   ٣٠٠{٠٠٠  
   ٣٠٠{٠٠٠
  ٣٠٠{٠٠٠   ٣٠٠{٠٠٠
   ٣٠٠{٠٠٠  



- ١٩ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬  ‫א‬  

 ١٤٢٣L١L١‫א‬‫א‬‫א‬
‫א‬ ‫א‬  ‫א‬  ‫א‬  ‫א‬  ‫ א‬ ‫א‬
 ‫א‬    ‫א‬‫א‬  
 ‫א‬ ١٢٠{٠٠٠     ١٠٠{٠٠٠ 
 ‫א‬  ١٢٠{٠٠٠    ٦٠{٠٠٠ 
 ‫א‬  ١١٥{٠٠٠ 
 ‫א‬‫ א‬ ٢٠٠{٠٠٠ 
 ‫א‬‫א‬  ٤٧٥{٠٠٠
 ‫א‬    ‫א‬‫א‬‫א‬  
‫א‬‫א‬ ٤٠٠{٠٠٠   ‫ א‬ ٢٠٠{٠٠٠ 
 ‫א‬‫א‬ ٣٠٠{٠٠٠   ‫ א‬ ٤٢٠{٠٠٠ 
‫א‬‫א‬ ٣٠٠{٠٠٠   ‫א‬  ٢٠{٠٠٠ 
    ‫א‬‫א‬‫א‬   ٦٤٠{٠٠٠
‫א‬‫ א‬ ٢٠{٠٠٠   ‫א‬‫א‬  
 ‫א‬  ١{٠٢٠{٠٠٠  ‫א‬  ٢٥{٠٠٠ 
‫א‬‫א‬  ٢٥{٠٠٠
 ‫א‬   ١{١٤٠{٠٠٠  ‫א‬   ١{١٤٠{٠٠٠
 ‫א‬










- ٢٠ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬  ‫א‬  

 ‫א‬
 ‫א‬‫א‬
 ‫א‬‫א‬E×F‫א‬‫א‬E√F
 K‫א‬‫א‬ (١
‫א‬‫א‬‫א‬ (٢
K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ (٣
‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬ (٤
K‫א‬‫א‬‫א‬‫א‬ (٥

 ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬١٤٢٣L٢L١
١٤٢٣L٢L٥‫א‬‫א‬‫א‬٣٠٠{٠٠٠
٢٠{٠٠٠‫א‬٨٠{٠٠٠‫א‬١٤٢٣L٢L٦‫א‬
 K١٤٢٣L٢L٦‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬

 ‫א‬‫א‬
،١{٤٠٠{٠٠٠‫א‬‫א‬‫א‬
 W‫א‬
 ‫א‬٣W٢‫א‬‫א‬ E١
٪١٠‫א‬ E٢
K‫א‬٢٠٠{٠٠٠‫א‬ E٣
٥٠{٠٠٠‫א‬‫א‬‫א‬ E٤
‫א‬‫א‬‫א‬
- ٢١ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬  ‫א‬  

٢٠{٠٠٠‫א‬‫א‬ E٥
K‫א‬٪١٠‫א‬‫א‬ E٦
K‫א‬‫א‬ E٧
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ E٨
‫א‬
١٤٢٣L٦L١‫א‬‫א‬‫א‬ E٩
 W١٤٢٣L٦L١‫א‬‫א‬‫א‬
 ‫א‬ ‫א‬  ‫ א‬ ‫א‬  ‫א‬  ‫ א‬ ‫א‬
 ‫א‬    ‫א‬‫א‬  
 ‫א‬ ١٢٠{٠٠٠     ١٠٠{٠٠٠ 
 ‫א‬  ١٢٠{٠٠٠    ١٠{٠٠٠ 
 ‫א‬  ١٤٠{٠٠٠ 
 ‫א‬‫א‬   ٢٥٠{٠٠٠
 ‫א‬    ‫א‬‫א‬‫א‬  
 ‫א‬‫א‬‫א‬ ٤٨٠{٠٠٠   ‫א‬  ٩٠{٠٠٠ 
 ‫א‬   ٤٨٠{٠٠٠  ‫ א‬ ٢٢٠{٠٠٠ 
 ‫א‬  ١٠{٠٠٠ 
 ‫א‬  ٣٠{٠٠٠ 
 ‫א‬‫א‬‫א‬   ٣٥٠{٠٠٠
 ‫א‬   ٦٠٠{٠٠٠  ‫א‬   ٦٠٠{٠٠٠
 ‫א‬

 W‫א‬
K‫א‬‫א‬‫א‬‫א‬ E١
K‫א‬‫א‬ E٢
 K‫א‬‫א‬‫א‬‫א‬ E٣

- ٢٢ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬  ‫א‬  

 ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬
 K‫א‬‫א‬‫א‬ E١
K‫א‬‫א‬ E٢
 K‫א‬‫א‬‫א‬‫א‬ E٣

- ٢٣ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬  ‫א‬  

 ‫א‬‫א‬W‫א‬‫א‬
 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 
 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫• א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •

 W‫א‬‫א‬
 ٪٩٠‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 ٦W‫א‬‫א‬

 W‫א‬‫א‬
K •
K •
KEData showF‫א‬ •
K‫א‬ •
K‫א‬‫א‬‫א‬‫א‬‫• א‬

W‫א‬‫א‬
 K ١٤٢٢-١٠١١-‫א‬‫א‬


- ٢٤ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬  ‫א‬  

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
Partner’s Accounts‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
 K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 W
 K‫א‬ -١
K‫א‬ -٢
K‫א‬‫א‬ -٣
K‫א‬ -٤
K‫א‬ -٥
K‫א‬ -٦
K‫א‬‫א‬ -٧
K‫א‬‫א‬ -٨
 W‫א‬‫א‬
Partner’s Drawings‫א‬W
‫א‬‫א‬‫א‬‫א‬ 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬

- ٢٥ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬  ‫א‬  

‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
 K‫א‬
 W‫א‬‫א‬‫א‬
 ‫א‬L
 ‫א‬‫א‬L
 W‫א‬‫א‬‫א‬
 ‫א‬L
 ‫א‬L
 W‫א‬‫א‬‫א‬
 ‫א‬L
 ‫א‬L
 W‫א‬‫א‬‫א‬
 ‫א‬L
 ‫א‬L

Interest on Drawings‫א‬W
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬K
 ‫א‬L
 ‫א‬‫א‬L
 W‫א‬‫א‬‫א‬‫א‬
 ‫א‬L
 ‫א‬L


- ٢٦ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬  ‫א‬  

 W
‫א‬،‫א‬‫א‬،
W‫א‬‫א‬٪٥‫א‬

 ‫א‬  ‫א‬  ‫א‬  ‫א‬
 ١٤٢٢L٢L٣٠  ‫א‬  ٣٠٠٠  
 ١٤٢٢L٦L٣٠    ٤٠٠٠  
 W‫א‬
 ١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬
 ‫ رﻳﺎل‬١٢٥ = (١٢ ÷١٠FCE١٠٠÷٥F×٣٠٠٠Z‫א‬
‫ رﻳﺎل‬١٠٠ = (١٢ ÷٦FCE١٠٠÷٥F×٤٠٠٠Z‫א‬
 ‫א‬  ‫א‬    
 ١٤٢٢L٢L٣٠  ‫א‬L   ٣٠٠٠
 ‫א‬L  ٣٠٠٠ 
 
 ١٤٢٢L٦L٣٠  ‫א‬L   ٤٠٠٠
 ‫א‬L  ٤٠٠٠

 ١٤٢٢L١٢L٣٠    
 ‫א‬L   ٣٠٠٠
 ‫א‬L   ٤٠٠٠
   
 ‫א‬L  ٣٠٠٠
 ‫א‬L  ٤٠٠٠

 ١٤٢٢L١٢L٣٠    
 ‫א‬L   ١٢٥
 ‫א‬L   ١٠٠
 ‫א‬‫א‬L  ٢٢٥ 

- ٢٧ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬  ‫א‬  

 ١٤٢٢L١٢L٣٠    
 ‫א‬L   ١٢٥
 ‫א‬L   ١٠٠
   
 ‫א‬L  ١٢٥ 
 ‫א‬L  ١٠٠

Interest on Capital‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬
 ‫א‬‫א‬L
 ‫א‬‫א‬L
 W‫א‬‫א‬‫א‬
 ‫א‬‫א‬L
 ‫א‬L

Partner’s Loan ‫א‬W‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬ ‫א‬‫א‬،‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬،
 ‫א‬‫א‬L
 ‫א‬L
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬

- ٢٨ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬  ‫א‬  

 ‫א‬L
 ‫א‬‫א‬L
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 ‫א‬L
 ‫א‬L
Interest on Partner’s Loan‫א‬W
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬L
 ‫א‬‫א‬L
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬L
 ‫א‬L
 W‫א‬‫א‬‫א‬
 ‫א‬‫א‬L
 ‫א‬L
 W
٢W١٦٠٠{٠٠٠‫א‬
١٤٢٢L٥L١،٪٦‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
٪٨‫א‬٦٠{٠٠٠‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬
 K‫א‬

- ٢٩ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬  ‫א‬  

 W‫א‬
 ٢٠٠{٠٠٠ZE٣÷١F×٦٠٠{٠٠٠Z‫א‬‫א‬‫א‬
 ٤٠٠{٠٠٠ZE٣÷٢F×٦٠٠{٠٠٠Z‫א‬‫א‬‫א‬
 ١٢{٠٠٠ZE١٠٠÷٦F×٢٠٠{٠٠٠Z‫א‬‫א‬
 ٢٤{٠٠٠ZE١٠٠÷٦F×٤٠٠{٠٠٠Z‫א‬‫א‬
 ٣{٢٠٠ZE١٢÷٨F×E١٠٠÷٨F×٦٠{٠٠٠Z‫א‬
 ‫א‬  ‫א‬    
 ١٤٢٢L٥L١  ‫א‬L   ٦٠{٠٠٠
 ‫א‬L  ٦٠{٠٠٠ 
E‫א‬‫א‬‫א‬‫א‬F 
 ١٤٢٢L١٢L٣٠    
 ‫א‬L   ٦٠{٠٠٠
 ‫א‬L   ٣{٢٠٠
   
 ‫א‬L  ٦٠{٠٠٠
 ‫א‬L  ٣{٢٠٠
‫א‬‫א‬F
 E‫א‬
 ١٤٢٢L١٢L٣٠  ‫א‬‫א‬L   ٣{٢٠٠
 ‫א‬L  ٣{٢٠٠
 E‫א‬F
 ١٤٢٢L١٢L٣٠  ‫א‬‫א‬L   ٣٦{٠٠٠
  
 ‫א‬‫א‬L  ١٢{٠٠٠
 ‫א‬‫א‬L  ٢٤{٠٠٠
 E‫א‬‫א‬F
 ١٤٢٢L١٢L٣٠    
 ‫א‬‫א‬L   ١٢{٠٠٠
 ‫א‬‫א‬L   ٢٤{٠٠٠
   

- ٣٠ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬  ‫א‬  

 ‫א‬L  ١٢{٠٠٠
 ‫א‬L  ٢٤{٠٠٠
 E‫א‬‫א‬F

Partner’s Salary or Reward ‫א‬W


‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،
 ‫א‬‫א‬‫א‬ 
‫א‬‫א‬‫א‬٣‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
 K
 W‫א‬‫א‬‫א‬
 ‫א‬L
 ‫א‬‫א‬L
‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬
 ‫א‬L
 ‫א‬L
 W‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬L
 ‫א‬L
 W
،‫א‬‫א‬‫א‬‫א‬
‫א‬١٦٠{٠٠٠‫א‬
 K‫א‬‫א‬١٠٠{٠٠٠‫א‬‫א‬

.‫ وﻟﻤﺰﻳﺪ ﻣﻦ اﻟﻤﻌﻠﻮﻣﺎت ﻳﻤﻜﻦ اﻟﺮﺟﻮع إﻟﻰ آﺘﺎب اﻟﺪآﺘﻮر ﺑﻜﺮ ﻣﺤﻤﺪ ﻗﻮﺗﺔ‬٣
- ٣١ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬  ‫א‬  

 W‫א‬
 K‫א‬‫א‬

 W‫א‬
 ‫א‬  ‫א‬    
 ١٢L٣٠  ‫א‬L   ١٦٠{٠٠٠
   
 ‫א‬L  ١٠٠{٠٠٠
 ‫א‬L  ٦٠{٠٠٠
 
 ١٢L٣٠  ‫א‬‫א‬L   ١٦٠{٠٠٠
 ‫א‬L  ١٦٠{٠٠٠


 Interest on Partner’s Account‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬
‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬ ‫א‬‫א‬‫א‬
 ‫א‬‫א‬L
 ‫א‬L
 W‫א‬
 ‫א‬L
 ‫א‬L
 W‫א‬ ‫א‬‫א‬
 ‫א‬L
 ‫א‬‫א‬L
 W‫א‬
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 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬  ‫א‬  

 ‫א‬L
 ‫א‬L


‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬،‫א‬‫א‬،‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 ‫א‬‫א‬L
 
 ‫א‬L
 ‫א‬L
 W‫א‬ ‫א‬
 
 ‫א‬L
 ‫א‬L
 ‫א‬‫א‬L
 W
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬٣٥٠{٠٠٠،٢٥٠{٠٠٠‫א‬‫א‬ (١
‫א‬‫א‬‫א‬ (٢
٪٤‫א‬‫א‬ (٣
٪٨‫א‬ (٤

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 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬  ‫א‬  

٩٠{٠٠٠‫א‬‫א‬‫א‬‫א‬ (٥
K‫א‬‫א‬
٢٠٠{٠٠٠١٤٢٢‫א‬‫א‬‫א‬‫א‬ (٦
W‫א‬ (٧

 ‫א‬  ‫א‬  ‫א‬  ‫א‬
١٤٢٢L٦L٣٠    ٦٠٠٠  ‫א‬‫א‬
١٤٢٢L١٢L٣٠  ‫א‬  ٨٠٠٠  ‫א‬
‫א‬٪١٠‫א‬‫א‬‫א‬‫א‬ (٨
٤{٠٠٠‫א‬‫א‬١٠{٠٠٠١٤٢٢L١L١‫א‬‫א‬
K‫א‬‫א‬
١٤٢٢L٩L٣٠٥٠{٠٠٠‫א‬‫א‬‫א‬‫א‬‫א‬ (٩
‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬
 W‫א‬
 K‫א‬‫א‬ -١
K‫א‬‫א‬ -٢
K‫א‬‫א‬ -٣
 W‫א‬
 ١٠{٠٠٠ZE١٠٠÷٤F×٢٥٠{٠٠٠Z‫א‬‫א‬‫א‬‫א‬
١٤{٠٠٠ZE١٠٠÷٤F×٣٥٠{٠٠٠Z‫א‬‫א‬‫א‬
 ٢٤٠ZE١٢D٦FCE١٠٠÷٨F×٦٠٠٠Z‫א‬‫א‬‫א‬
 ZE١٢DFCE١٠٠D٨FC٨٠٠٠Z‫א‬‫א‬
 ١{٠٠٠ZE١٠٠÷١٠F×١٠{٠٠٠Z‫א‬‫א‬‫א‬‫א‬‫א‬
 ٤٠٠ZE١٠٠÷١٠F×٤{٠٠٠Z‫א‬‫א‬‫א‬‫א‬‫א‬

- ٣٤ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬  ‫א‬  


 ‫א‬  ‫א‬    
 ١٤٢٢L١L١  ‫א‬‫א‬‫א‬L   ١{٠٠٠
 ‫א‬‫א‬L  ١{٠٠٠
 ١٤٢٢L١L١  ‫א‬‫א‬L   ٤٠٠
 ‫א‬‫א‬L  ٤٠٠
١٤٢٢L٦L٣٠  ‫א‬‫א‬‫א‬L   ٦{٠٠٠
 ‫א‬L  ٦{٠٠٠ 
١٤٢٢L٩L٣٠  ‫א‬L   ٥٠{٠٠٠
 ‫א‬‫א‬‫א‬L  ٥٠{٠٠٠
 E‫א‬‫א‬‫א‬‫א‬‫א‬F
١٤٢٢L١٢L٣٠  ‫א‬‫א‬‫א‬L   ٥٠{٠٠٠
 ‫א‬‫א‬‫א‬L  ٥٠{٠٠٠
 E‫א‬‫א‬‫א‬‫א‬F
١٤٢٢L١٢L٣٠  ‫א‬‫א‬L   ٢٤{٠٠٠
  
 ‫א‬‫א‬‫א‬‫א‬L  ١٠{٠٠٠
 ‫א‬‫א‬‫א‬L  ١٤{٠٠٠
 E‫א‬‫א‬F
١٤٢٢L١٢L٣٠    
 ‫א‬‫א‬‫א‬‫א‬L   ١٠{٠٠٠
 ‫א‬‫א‬‫א‬L   ١٤{٠٠٠
   
 ‫א‬‫א‬‫א‬L  ١٠{٠٠٠
 ‫א‬‫א‬L  ١٤{٠٠٠
 E‫א‬‫א‬F
١٤٢٢L١٢L٣٠  ‫א‬‫א‬L   ٨{٠٠٠
 ‫א‬L  ٨{٠٠٠

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 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬  ‫א‬  

١٤٢٢L١٢L٣٠    
 ‫א‬‫א‬‫א‬L   ٦{٠٠٠
 ‫א‬‫א‬L   ٨{٠٠٠
   
 ‫א‬‫א‬‫א‬L  ٦{٠٠٠
 ‫א‬‫א‬L  ٦{٠٠٠

١٤٢٢L١٢L٣٠  ‫א‬‫א‬‫א‬L   ٢٤٠


 ‫א‬‫א‬L  ٢٤٠ 

١٤٢٢L١٢L٣٠  ‫א‬‫א‬‫א‬L   ٢٤٠


 ‫א‬‫א‬‫א‬L  ٢٤٠ 
 
١٤٢٢L١٢L٣٠  ‫א‬‫א‬L   ٩٠{٠٠٠
 ‫א‬L  ٩٠{٠٠٠ 
 E‫א‬‫א‬‫א‬‫א‬F
١٤٢٢L١٢L٣٠  ‫א‬‫א‬L   ٩٠{٠٠٠
 ‫א‬‫א‬L  ٩٠{٠٠٠
١٤٢٢L١٢L٣٠  ‫א‬‫א‬L   ٢٠٠{٠٠٠
 ‫א‬‫א‬L  ٢٠٠{٠٠٠
 E‫א‬‫א‬‫א‬ F
١٤٢٢L١٢L٣٠  ‫א‬‫א‬‫א‬L   ١{٠٠٠
 ‫א‬‫א‬‫א‬L  ١{٠٠٠
 E‫א‬‫א‬‫א‬‫א‬F
١٤٢٢L١٢L٣٠  ‫א‬‫א‬L   ٤٠٠
 ‫א‬‫א‬L  ٤٠٠
 E‫א‬‫א‬‫א‬F
١٤٢٢L١٢L٣٠  ‫א‬‫א‬L   ٨٦{٨٤٠
  
 ‫א‬‫א‬‫א‬L  ٤٣{٤٢٠
 ‫א‬‫א‬L  ٤٣{٤٢٠

- ٣٦ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬  ‫א‬  


 ‫א‬ ‫א‬‫א‬L 
 ‫א‬  ‫א‬  ‫א‬  ‫א‬

‫א‬L ١{٠٠٠ ‫א‬L ٤٠٠


 ‫א‬‫א‬   ‫א‬ 
‫א‬L ٢٤٠   ٢٤{٠٠٠
 ‫א‬‫א‬   ‫א‬‫א‬L ٩٠{٠٠٠
 ‫א‬‫א‬L  ٢٠٠{٠٠٠ 
   ٨٦{٨٤٠
  ٢٠١{٢٤٠  ٢٠١{٢٤٠
   ٨٦{٨٤٠    ٨٦{٨٤٠
 ٨٦{٨٤٠    ٨٦{٨٤٠

‫א‬ ‫א‬‫א‬‫א‬L 


 ‫א‬  ‫א‬  ‫א‬  ‫א‬

 ‫א‬‫א‬‫א‬L  ٥٠{٠٠٠  ١L١  ١٠{٠٠٠


   ١٠{٠٠٠    ٦{٠٠٠
‫א‬‫א‬L  ٤٣{٤٢٠  ‫א‬‫א‬‫א‬L  ٢٤٠
 ‫א‬‫א‬‫א‬L ١{٠٠٠

   ٧٧{١٨٠
 ١٠٣{٤٢٠  ١٠٣{٤٢٠
   ٧٧{١٨٠  

- ٣٧ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬  ‫א‬  


‫א‬ ‫א‬‫א‬L 
 ‫א‬  ‫א‬  ‫א‬  ‫א‬

 ١L١  ٤{٠٠٠    ٨{٠٠٠


   ١٤{٠٠٠  
 ‫א‬‫א‬L  ٤٠٠  
 ‫א‬‫א‬L  ٤٣{٤٢٠    ٥٣{٨٢٠
  ٦١{٨٢٠   ٦١{٨٢٠
   ٥٣{٨٢٠  

- ٣٨ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬  ‫א‬  

 ‫א‬
 ‫א‬‫א‬
‫א‬٤٠{٠٠٠،٦٠{٠٠٠‫א‬‫א‬‫א‬‫א‬
٪١٠‫א‬‫א‬‫א‬‫א‬
 W‫א‬
 ‫א‬  ‫א‬  ‫א‬  ‫א‬
 ١٤٢٢L٤L٣٠    ٦٠٠٠  ‫א‬
 ١٤٢٢L٣L٣٠  ‫א‬  ٧٠٠٠  ‫א‬‫א‬

 W‫א‬
 ‫א‬ E١
‫א‬‫א‬ E٢

 ‫א‬‫א‬
‫א‬‫א‬١٤٢١L٦L١‫א‬‫א‬
‫א‬‫א‬‫א‬١٠٠{٠٠٠‫א‬‫א‬‫א‬
 K١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬٪٨‫א‬‫א‬
 W‫א‬
 ‫א‬‫א‬‫א‬‫א‬ E١
‫א‬‫א‬ E٢

 ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬٢٠٠{٠٠٠١٠٠{٠٠٠‫א‬‫א‬‫א‬٪٧
 W‫א‬
 ‫א‬ E١
‫א‬‫א‬ E٢

- ٣٩ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬  ‫א‬  


 ‫א‬‫א‬‫א‬
١{٠٠٠{٠٠٠‫א‬‫א‬‫א‬‫א‬‫א‬
١٤٢٢‫א‬‫א‬‫א‬‫א‬١W٢W٣
 W‫א‬‫א‬ ٤٢٠{٠٠٠
 ٪٦‫א‬‫א‬‫א‬ J ١
٨٠{٠٠٠‫א‬‫א‬‫א‬‫א‬ J ٢
K٥٠{٠٠٠
 W‫א‬
‫א‬ E١
‫א‬‫א‬ E٢

 ‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
 ‫א‬٪٤٠،٪٤٠،٪٢٠٨٠٠{٠٠٠‫א‬‫א‬ E١
‫א‬‫א‬‫א‬ E٢
٪٦‫א‬‫א‬ E٣
٪١٠‫א‬ E٤
١٠٠{٠٠٠‫א‬‫א‬‫א‬‫א‬ E٥
K‫א‬
٣٥٠{٠٠٠١٤٢٢‫א‬‫א‬‫א‬‫א‬ E٦
 W‫א‬ E٧
 ‫א‬  ‫א‬  ‫א‬  ‫א‬
 ١٤٢٢L٦L٣٠  ‫א‬  ١٦{٠٠٠  ‫א‬
 ١٤٢٢L٩L٣٠  ‫א‬  ١٨{٠٠٠  ‫א‬

- ٤٠ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬  ‫א‬  

‫א‬٪١٠‫א‬‫א‬‫א‬ E٨
٨{٠٠٠‫א‬١٠{٠٠٠١٤٢٢L١L١‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬
K١٤٢٢L١٢L٣٠٣٣٠{٠٠٠‫א‬‫א‬‫א‬‫א‬ E٩
 W‫א‬
K‫א‬‫א‬ J ١
K‫א‬‫א‬ J ٢
K‫א‬‫א‬ J ٣

- ٤١ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
 ١ ‫א‬  ‫א‬  

 ‫א‬‫א‬W‫א‬‫א‬
 ‫א‬
 ‫א‬‫א‬
 W‫א‬
 ‫א‬‫א‬E×F‫א‬‫א‬E√F
 KE×F‫א‬ (١
‫א‬‫א‬‫א‬ (٢
KE×F‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ (٣
‫א‬‫א‬‫א‬‫א‬
KE√F‫א‬‫א‬‫א‬
KE×F‫א‬‫א‬‫א‬‫א‬ (٤
KE×F‫א‬‫א‬‫א‬‫א‬ (٥

 ‫א‬‫א‬
 W‫א‬
 ١٠٠{٠٠٠ZE٣÷١F×٣٠٠{٠٠٠Z‫א‬‫א‬‫א‬‫א‬
 ١٠٠{٠٠٠ZE٣÷١F×٣٠٠{٠٠٠Z‫א‬‫א‬‫א‬‫א‬
 ١٠٠{٠٠٠ZE٣÷١F×٣٠٠{٠٠٠Z‫א‬‫א‬‫א‬‫א‬

 ‫א‬  ‫א‬    
 ١٤٢٣L٢L١    
 ‫א‬‫א‬L   ١٠٠{٠٠٠
 ‫א‬‫א‬L   ١٠٠{٠٠٠
 ‫א‬‫א‬L   ١٠٠{٠٠٠
  
 ‫א‬‫א‬‫א‬L  ١٠٠{٠٠٠
 ‫א‬‫א‬‫א‬L  ١٠٠{٠٠٠

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 ‫א‬‫א‬  ٢٤١  ‫א‬
 ١ ‫א‬  ‫א‬  

 ‫א‬‫א‬‫א‬L  ١٠٠{٠٠٠
 ١٤٢٣L٢L٥  ‫א‬L   ١٠٠{٠٠٠
 ‫א‬‫א‬L  ١٠٠{٠٠٠
 ١٤٢٣L٢L٦    
 ‫א‬L   ١٠٠{٠٠٠
 ‫א‬L   ٨٠{٠٠٠
 ‫א‬‫א‬L   ٢٠{٠٠٠
   
 ‫א‬‫א‬L  ١٠٠{٠٠٠ 
 ‫א‬‫א‬L  ١٠٠{٠٠٠ 

 ‫א‬‫א‬‫א‬L
 ‫א‬  ‫א‬  ‫א‬  ‫א‬
 ‫א‬L  ١٠٠{٠٠٠    ١٠٠{٠٠٠

  ١٠٠{٠٠٠   ١٠٠{٠٠٠
 ‫א‬‫א‬‫א‬L
 ‫א‬  ‫א‬  ‫א‬  ‫א‬
   ١٠٠{٠٠٠    ١٠٠{٠٠٠
  ١٠٠{٠٠٠   ١٠٠{٠٠٠
 ‫א‬‫א‬‫א‬L
 ‫א‬  ‫א‬  ‫א‬  ‫א‬
   ١٠٠{٠٠٠    ١٠٠{٠٠٠

  ١٠٠{٠٠٠   ١٠٠{٠٠٠
 ‫א‬‫א‬L
 ‫א‬  ‫א‬  ‫א‬  ‫א‬
   ١٠٠{٠٠٠    ١٠٠{٠٠٠
  ١٠٠{٠٠٠   ١٠٠{٠٠٠
     ١٠٠{٠٠٠

- ٤٣ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
 ١ ‫א‬  ‫א‬  

 ‫א‬‫א‬L
 ‫א‬  ‫א‬  ‫א‬  ‫א‬
   ١٨٠{٠٠٠  ‫א‬‫א‬L  ١٠٠{٠٠٠
   ٨٠{٠٠٠
  ١٨٠{٠٠٠   ١٨٠{٠٠٠
     ١٨٠{٠٠٠
 ‫א‬‫א‬‫א‬L
 ‫א‬  ‫א‬  ‫א‬  ‫א‬
   ٢٠{٠٠٠    ٢٠{٠٠٠
  ٢٠{٠٠٠   ٢٠{٠٠٠
     ٢٠{٠٠٠
 ‫א‬‫א‬‫א‬‫א‬L
 ‫א‬  ‫א‬  ‫א‬  ‫א‬
   ١٠٠{٠٠٠    ١٠٠{٠٠٠

  ١٠٠{٠٠٠   ١٠٠{٠٠٠
   ١٠٠{٠٠٠  
 ‫א‬‫א‬‫א‬‫א‬L
 ‫א‬  ‫א‬  ‫א‬  ‫א‬
   ١٠٠{٠٠٠    ١٠٠{٠٠٠

  ١٠٠{٠٠٠   ١٠٠{٠٠٠
   ١٠٠{٠٠٠  
 ‫א‬‫א‬‫א‬‫א‬L
 ‫א‬  ‫א‬  ‫א‬  ‫א‬
   ١٠٠{٠٠٠    ١٠٠{٠٠٠

  ١٠٠{٠٠٠   ١٠٠{٠٠٠
   ١٠٠{٠٠٠  
 

- ٤٤ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
 ١ ‫א‬  ‫א‬  

‫א‬‫א‬
 W‫א‬
 ‫א‬  ‫א‬    
 ١٤٢٣L٦L١  ‫א‬L   ٥٦٠{٠٠٠
  ‫א‬‫א‬‫א‬L  ٥٦٠{٠٠٠ 
 ١٤٢٣L٦L١    
 ‫א‬L   ١٠٠{٠٠٠
 L   ٩{٠٠٠
 ‫א‬‫א‬‫א‬L   ١٤٠{٠٠٠
 ‫א‬L   ٢٠٠{٠٠٠
 ‫א‬L   ١٠{٠٠٠
 ‫א‬KL   ٢٠{٠٠٠
 ‫א‬L   ٩٠{٠٠٠
  
 ‫א‬‫א‬L  ١٧٠{٠٠٠
 KKL  ١{٠٠٠
 ‫א‬‫א‬‫א‬L  ٣٩٨{٠٠٠
 ١٤٢٣L٦L١  ‫א‬L   ٤٤٢{٠٠٠
  ‫א‬‫א‬‫א‬L  ٤٤٢{٠٠٠
 ‫א‬‫א‬‫א‬‫א‬L
 ‫א‬  ‫א‬  ‫א‬  ‫א‬
 ‫א‬L  ٥٦٠{٠٠٠  
   ٥٦٠{٠٠٠
  ٥٦٠{٠٠٠   ٥٦٠{٠٠٠
   ٥٦٠{٠٠٠  

- ٤٥ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
 ١ ‫א‬  ‫א‬  

 ‫א‬‫א‬‫א‬‫א‬L
 ‫א‬  ‫א‬  ‫א‬  ‫א‬
   ٣٩٨{٠٠٠  
 ‫א‬L  ٤٤٢{٠٠٠    ٨٤٠{٠٠٠
   ٨٤٠{٠٠٠   ٨٤٠{٠٠٠
   ٨٤٠{٠٠٠  

 ١٤٢٣L٦L١‫א‬‫א‬‫א‬
 ‫א‬ ‫א‬  ‫ א‬ ‫א‬  ‫א‬  ‫ א‬ ‫א‬
 ‫א‬    ‫א‬‫א‬  
 ‫א‬ ١٧٠{٠٠٠     ١٠٠{٠٠٠ 
 ‫א‬  ١٧٠{٠٠٠    ٩{٠٠٠ 
 ‫א‬  ١٤٠{٠٠٠ 
 ‫א‬‫א‬   ٢٤٩{٠٠٠
 ‫א‬    ‫א‬‫א‬‫א‬  
 ‫א‬‫א‬‫א‬ ٥٦٠{٠٠٠   ‫ א‬ ٢٠٠{٠٠٠ 
 ‫א‬‫א‬‫א‬ ٨٤٠{٠٠٠   ‫ א‬ ٦٥٠{٠٠٠ 
 ‫א‬  ١{٤٠٠{٠٠٠  ‫ א‬ ٤٤٢{٠٠٠ 
 ‫א‬١٠{٠٠٠  
 KKE١{٠٠٠F  ٩{٠٠٠ 
 ‫א‬  ٢٠{٠٠٠ 
 ‫א‬‫א‬‫א‬  ١{٣٢١{٠٠٠
 ‫א‬  ١{٥٧٠{٠٠٠  ‫א‬  ١{٥٧٠{٠٠٠
 ‫א‬

- ٤٦ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
 ١ ‫א‬  ‫א‬  

 ‫א‬‫א‬‫א‬
 W‫א‬

 ‫א‬  ‫א‬    
 ١٤٢٣L٦L١  ‫א‬L   ٥٦٠{٠٠٠
  ‫א‬‫א‬‫א‬L  ٥٦٠{٠٠٠ 
 ١٤٢٣L٦L١    
 ‫א‬L   ١٠٠{٠٠٠
 L   ٩{٠٠٠
 ‫א‬‫א‬‫א‬L   ١٤٠{٠٠٠
 ‫א‬L   ٢٠٠{٠٠٠
 ‫א‬L   ١٠{٠٠٠
 ‫א‬KL   ٢٠{٠٠٠
 ‫א‬L   ٩٠{٠٠٠
 ‫א‬L   ٤٤٢{٠٠٠
  
 ‫א‬‫א‬L  ١٧٠{٠٠٠
 KKL  ١{٠٠٠
 ‫א‬‫א‬‫א‬L  ٨٤٠{٠٠٠

 ‫א‬‫א‬‫א‬‫א‬L
 ‫א‬  ‫א‬  ‫א‬  ‫א‬
 ‫א‬L  ٥٦٠{٠٠٠  
   ٥٦٠{٠٠٠
  ٥٦٠{٠٠٠   ٥٦٠{٠٠٠
   ٥٦٠{٠٠٠  

- ٤٧ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
 ١ ‫א‬  ‫א‬  

 ‫א‬‫א‬‫א‬‫א‬L
 ‫א‬  ‫א‬  ‫א‬  ‫א‬
   ٨٤٠{٠٠٠  
    ٨٤٠{٠٠٠
   ٨٤٠{٠٠٠   ٨٤٠{٠٠٠
   ٨٤٠{٠٠٠  
 ١٤٢٣L٦L١‫א‬‫א‬‫א‬
 ‫א‬ ‫א‬  ‫ א‬ ‫א‬  ‫א‬  ‫ א‬ ‫א‬
 ‫א‬    ‫א‬‫א‬  
 ‫א‬ ١٧٠{٠٠٠     ١٠٠{٠٠٠ 
 ‫א‬  ١٧٠{٠٠٠    ٩{٠٠٠ 
 ‫א‬  ١٤٠{٠٠٠ 
 ‫א‬‫א‬   ٢٤٩{٠٠٠
 ‫א‬    ‫א‬‫א‬‫א‬  
 ‫א‬‫א‬‫א‬ ٥٦٠{٠٠٠   ‫ א‬ ٢٠٠{٠٠٠ 
 ‫א‬‫א‬‫א‬ ٨٤٠{٠٠٠   ‫ א‬ ٦٥٠{٠٠٠ 
 ‫א‬  ١{٤٠٠{٠٠٠  ‫א‬١٠{٠٠٠  
 KKE١{٠٠٠F  ٩{٠٠٠ 
 ‫א‬  ٢٠{٠٠٠ 
 ‫א‬‫א‬‫א‬   ٨٧٩{٠٠٠
 ‫א‬‫א‬  
 ‫א‬  ٤٤٢{٠٠٠ 
‫א‬‫א‬   ٤٤٢{٠٠٠
  
 ‫א‬  ١{٥٧٠{٠٠٠  ‫א‬  ١{٥٧٠{٠٠٠
 ‫א‬

- ٤٨ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
 ١ ‫א‬  ‫א‬  

 ‫א‬‫א‬W‫א‬‫א‬
 ‫א‬‫א‬
 W‫א‬
 ٤٠٠ZE١٢D٨FCE١٠٠÷١٠F×٦٠٠٠Z‫א‬‫א‬
 ٥٢٥ZE١٢D٩FCE١٠٠D١٠FC٧٠٠٠Z‫א‬‫א‬‫א‬

 ‫א‬  ‫א‬    
 ١٤٢٢L٣L٣٠  ‫א‬‫א‬‫א‬L   ٧{٠٠٠
 ‫א‬L  ٧{٠٠٠ 
 ١٤٢٢L٤L٣٠  ‫א‬‫א‬L   ٦{٠٠٠
 ‫א‬L  ٦{٠٠٠
 ١٤٢٢L١٢L٣٠    
 ‫א‬‫א‬‫א‬L   ٧{٠٠٠
 ‫א‬‫א‬L   ٦{٠٠٠
   
 ‫א‬‫א‬‫א‬L  ٧{٠٠٠
 ‫א‬‫א‬L  ٦{٠٠٠
 ١٤٢٢L١٢L٣٠    
 ‫א‬‫א‬‫א‬L   ٤٠٠
 ‫א‬‫א‬L   ٥٢٥
 ‫א‬‫א‬L  ٩٢٥ 
 ١٤٢٢L١٢L٣٠    
 ‫א‬‫א‬‫א‬L   ٧{٠٠٠
 ‫א‬‫א‬L   ٦{٠٠٠
   
 ‫א‬‫א‬‫א‬L  ٧{٠٠٠
 ‫א‬‫א‬L  ٦{٠٠٠
 ١٤٢٢L١٢L٣٠    
 ‫א‬‫א‬‫א‬L   ٤٠٠
 ‫א‬‫א‬L   ٥٢٥
   
- ٤٩ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
 ١ ‫א‬  ‫א‬  

 ‫א‬‫א‬‫א‬L  ٤٠٠ 
 ‫א‬‫א‬L  ٥٢٥
‫א‬‫א‬
 W‫א‬
 J ١
 ‫א‬  ‫א‬    
 ١٤٢١L٦L١  ‫א‬L   ١٠٠{٠٠٠
 ‫א‬‫א‬L  ١٠٠{٠٠٠ 
 ١٤٢١L١٢L٣٠  ‫א‬‫א‬L   ٤{٦٦٧
 ‫א‬‫א‬L  ٤{٦٦٧
 ١٤٢١L١٢L٣٠  ‫א‬‫א‬L   ٤{٦٦٧
 ‫א‬‫א‬‫א‬L  ٤{٦٦٧
 ١٤٢٢L١٢L٣٠  ‫א‬‫א‬L   ٨{٠٠٠
 ‫א‬‫א‬L  ٨{٠٠٠

 ١٤٢٢L١٢L٣٠  ‫א‬‫א‬L   ٨{٠٠٠


 ‫א‬‫א‬‫א‬L  ٨{٠٠٠
 ‫א‬‫א‬‫א‬LJ ٢
 ‫א‬  ‫א‬  ‫ א‬ ‫א‬  ‫א‬  ‫א‬
١٤٢٣L٣L١  KL  ٤{٦٦٧    ٤{٦٦٧
L
‫א‬
 ‫א‬
   ٤{٦٦٧    ٤{٦٦٧
  KL  ٨{٠٠٠    ٨{٠٠٠
L
‫א‬
 ‫א‬
   ٨{٠٠٠    ٨{٠٠٠

- ٥٠ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
 ١ ‫א‬  ‫א‬  

 ‫א‬‫א‬
 W‫א‬
 K١
 ٧{٠٠٠ZE١٠٠÷٧F×١٠٠{٠٠٠Z‫א‬‫א‬‫א‬
 ١٤{٠٠٠ZE١٠٠÷٧F×٢٠٠{٠٠٠Z‫א‬‫א‬‫א‬
 K٢
 ‫א‬  ‫א‬    
  ‫א‬‫א‬L   ٢١{٠٠٠
   
 ‫א‬‫א‬‫א‬L  ٧{٠٠٠
 ‫א‬‫א‬‫א‬L  ١٤{٠٠٠
    
 ‫א‬‫א‬‫א‬L   ٧{٠٠٠
 ‫א‬‫א‬‫א‬L   ١٤{٠٠٠
  
 ‫א‬‫א‬L  ٧{٠٠٠
 ‫א‬‫א‬L  ١٤{٠٠٠

- ٥١ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
 ١ ‫א‬  ‫א‬  

 ‫א‬‫א‬‫א‬
 W‫א‬
 K١
 ٣٠{٠٠٠ZE١٠٠÷٦F×EE٦D٣FC١{٠٠٠{٠٠٠FZ‫א‬‫א‬‫א‬‫א‬
 ٢٠{٠٠٠ZE١٠٠÷٦F×EE٦D٢FC١{٠٠٠{٠٠٠FZ‫א‬‫א‬‫א‬
 ١٠{٠٠٠ZE١٠٠÷٦F×EE٦D١FC١{٠٠٠{٠٠٠FZ‫א‬‫א‬‫א‬
 K٢
 ‫א‬  ‫א‬    
  ‫א‬‫א‬L   ٢١{٠٠٠
   
 ‫א‬‫א‬‫א‬‫א‬L  ٣٠{٠٠٠
 ‫א‬‫א‬‫א‬L  ٢٠{٠٠٠
 ‫א‬‫א‬‫א‬L  ١٠{٠٠٠
    
 ‫א‬‫א‬‫א‬‫א‬L   ٣٠{٠٠٠
 ‫א‬‫א‬‫א‬L   ٢٠{٠٠٠
‫א‬‫א‬‫א‬L   ١٠{٠٠٠
   
 ‫א‬‫א‬‫א‬L  ٣٠{٠٠٠
 ‫א‬‫א‬L  ٢٠{٠٠٠
 ‫א‬‫א‬L  ١٠{٠٠٠

  ‫א‬‫א‬L   ٨٠{٠٠٠
  
 ‫א‬L  ٥٠{٠٠٠
‫א‬‫א‬L  ٣٠{٠٠٠
  ‫א‬‫א‬L   ٨٠{٠٠٠
 ‫א‬‫א‬L  ٨٠{٠٠٠

- ٥٢ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
 ١ ‫א‬  ‫א‬  

 ‫א‬‫א‬
 W‫א‬
 ٩{٦٠٠ZE١٠٠÷٦F×E١٠٠D٢٠C٨٠٠{٠٠FZ‫א‬‫א‬‫א‬
١٩{٢٠٠ZE١٠٠÷٦F×E١٠٠D٤٠C٨٠٠{٠٠FZ‫א‬‫א‬‫א‬
 ١٩{٢٠٠ZE١٠٠÷٦F×E١٠٠D٤٠C٨٠٠{٠٠FZ‫א‬‫א‬‫א‬
 ٦٦٧ZE١٢D٥FCE١٠٠D١٠FC١٦{٠٠٠Z‫א‬‫א‬
 ٤٥٠ZE١٢D٣FCE١٠٠D١٠FC٨{٠٠٠Z‫א‬‫א‬
 ١{٠٠٠ZE١٠٠÷١٠F×١٠{٠٠٠Z‫א‬‫א‬‫א‬‫א‬
 ٨{٠٠٠ZE١٠٠÷١٠F×٨{٠٠٠Z‫א‬‫א‬‫א‬‫א‬‫א‬

 ‫א‬  ‫א‬    
 ١٤٢٢L٦L٣٠  ‫א‬‫א‬L   ١٦{٠٠٠
 ‫א‬L  ١٦{٠٠٠ 
 ١٤٢٢L٩L٣٠  ‫א‬‫א‬L   ١٨{٠٠٠
 ‫א‬L  ١٨{٠٠٠
 ١٤٢٢L١٢L٣٠    
 ‫א‬‫א‬L   ١٦{٠٠٠
 ‫א‬‫א‬L   ١٨{٠٠٠
  
 ‫א‬‫א‬L  ١٦{٠٠٠
 ‫א‬‫א‬L  ١٨{٠٠٠
    
 ‫א‬‫א‬L   ٦٦٧
 ‫א‬‫א‬L   ٤٥٠
 ‫א‬‫א‬L  ١{١١٧
 ١٤٢٢L١٢L٣٠    
 ‫א‬‫א‬L   ٦٦٧
 ‫א‬‫א‬L   ٤٥٠
  
 ‫א‬‫א‬L  ٦٦٧
- ٥٣ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
 ١ ‫א‬  ‫א‬  

 ‫א‬‫א‬L  ٤٥٠
 ١٤٢٢L١٢L٣٠  ‫א‬‫א‬L   ٤٨{٠٠٠
  
 ‫א‬‫א‬‫א‬L  ٩{٦٠٠
 ‫א‬‫א‬‫א‬L  ١٩{٢٠٠
 ‫א‬‫א‬‫א‬L  ١٩{٢٠٠
 E‫א‬‫א‬F
 ١٤٢٢L١٢L٣٠    
 ‫א‬‫א‬‫א‬L   ٩{٦٠٠
 ‫א‬‫א‬‫א‬L   ١٩{٢٠٠
 ‫א‬‫א‬‫א‬L   ١٩{٢٠٠
   ٩{٦٠٠ 
 ‫א‬‫א‬L  ١٩{٢٠٠
 ‫א‬‫א‬L  ١٩{٢٠٠
 ‫א‬‫א‬L
 E‫א‬‫א‬F
 ١٤٢٢L١٢L٣٠  ‫א‬‫א‬L   ١٠٠{٠٠٠
 ‫א‬L ١٠٠{٠٠٠

 ١٤٢٢L١٢L٣٠  ‫א‬‫א‬L   ١٠٠{٠٠٠


 ‫א‬‫א‬L ١٠٠{٠٠٠

 ١٤٢٢L١٢L٣٠ ‫א‬L   ١{٠٠٠


 ‫א‬  ١{٠٠٠ 
 ‫א‬‫א‬L
 ١٤٢٢L١٢L٣٠  ‫א‬‫א‬L   ١{٦٠٠
  
‫א‬‫א‬L  ٨٠٠
 ‫א‬‫א‬L  ٨٠٠
 ١٤٢٢L١٢L٣٠  ‫א‬‫א‬L   ١{٠٠٠
‫א‬L  ١{٠٠٠ 
 ‫א‬

- ٥٤ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
 ١ ‫א‬  ‫א‬  

 ١٤٢٢L١٢L٣٠    
‫א‬‫א‬L   ٨٠٠
 ‫א‬‫א‬L   ٨٠٠
  
 ‫א‬‫א‬L  ٨٠٠
 ‫א‬‫א‬L  ٨٠٠
 ١٤٢٢L١٢L٣٠  ‫א‬‫א‬L   ٣٥٠{٠٠٠
 ‫א‬‫א‬L ٣٥٠{٠٠٠
E‫א‬‫א‬‫א‬F
 ١٤٢٢L١٢L٣٠  ‫א‬L   ٣٣٠{٠٠٠
 ‫א‬‫א‬L ٣٣٠{٠٠٠
 ١٤٢٢L١٢L٣٠  ‫א‬‫א‬L   ٢٩٣{٣١٧
  
 ‫א‬‫א‬L ٩٧٧٧٢{٣
 ‫א‬‫א‬L ٩٧٧٧٢{٣
 ‫א‬‫א‬L ٩٧٧٧٢{٣
 ‫א‬‫א‬‫א‬L
 ‫א‬  ‫א‬  ‫א‬  ‫א‬

   ١{١١٧    ٤٨{٠٠٠


‫א‬L  ١{٠٠٠  ‫א‬‫א‬L ١٠٠{٠٠٠
 ‫א‬  ٣٥٠{٠٠٠ ‫א‬L  ٨٠٠
 ‫א‬‫א‬L  ‫א‬ 
 ٢٩٣{٣١٧
 
  ٣٥٢{١١٧  ٣٥٢{١١٧
   ٢٩٣{٣١٧   ٢٩٣{٣١٧
 ٢٩٣{٣١٧ ٢٩٣{٣١٧

- ٥٥ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
 ١ ‫א‬  ‫א‬  

 ‫א‬‫א‬‫א‬L
 ‫א‬  ‫א‬  ‫א‬  ‫א‬

   ٩{٦٠٠  ١L١  ١٠{٠٠٠


 ‫א‬‫א‬L  ٩٧{٧٧٢    ١٦{٠٠٠
     ٦٦٧
‫א‬L  ١{٠٠٠
 ‫ א‬ ٩٧{٧٠٥
 
  ١٠٧{٣٧٢  ١٠٧{٣٧٢
   ٩٧{٧٠٥  
 ‫א‬‫א‬‫א‬L
 ‫א‬  ‫א‬  ‫א‬  ‫א‬

 ١L١  ٨{٠٠٠    ٤٥٠


   ١٩{٢٠٠  
‫א‬‫א‬L  ٨٠٠  
 ‫א‬‫א‬L  ٩٧{٧٧٢   ١٢٥{٣٢٢
  ١٢٥{٧٧٢  ١٢٥{٧٧٢
   ١٢٥{٣٢٢  

 ‫א‬‫א‬‫א‬L
 ‫א‬  ‫א‬  ‫א‬  ‫א‬

 ١L١  ٨{٠٠٠    ١٨{٠٠٠


   ١٩{٢٠٠  
‫א‬‫א‬L  ٨٠٠  
 ‫א‬‫א‬L  ٩٧{٧٧٢   ١٠٧{٧٧٢
 ١٢٥{٧٧٢  ١٢٥{٧٧٢
  ١٠٧{٧٧٢  

- ٥٦ -
 ‫א‬‫א‬‫א‬
ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<퉉ö¹]
‫א‬‫א‬‫א‬‫א‬

‫א‬
‫א‬‫א‬
‫א‬‫א‬

٢
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬‫א‬  ‫א‬  

‫א‬‫א‬W‫א‬‫א‬
W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬

 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫• א‬
 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K٪٩٠

 ٨W‫א‬‫א‬
 W‫א‬‫א‬
 K •
 •
KEData showF‫א‬ •
‫א‬ •
K‫א‬‫א‬‫א‬‫א‬‫• א‬

W‫א‬‫א‬
١٤٢٢-١٠١١-‫א‬‫א‬

- ٥٧ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬‫א‬  ‫א‬  

‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K ‫א‬‫א‬‫א‬،‫א‬

 ‫א‬‫א‬W
Increase of Partnerships Capital

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
،‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 K ‫א‬‫א‬‫א‬ -١
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ -٢
K‫א‬‫א‬‫א‬ -٣
K‫א‬‫א‬ -٤
 K‫א‬‫א‬
 ‫א‬‫א‬‫א‬W
 W‫א‬‫א‬ ‫א‬‫א‬‫א‬ ‫א‬
 ‫א‬‫א‬‫א‬‫א‬L
 ‫א‬‫א‬L
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬L

- ٥٨ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬‫א‬  ‫א‬  

 ‫א‬‫א‬L
 W‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬L
 ‫א‬L
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬L
 
 ‫א‬‫א‬L
 ‫א‬‫א‬L
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ 
 W‫א‬‫א‬‫א‬
 ‫א‬‫א‬L
 
 ‫א‬‫א‬L
 ‫א‬‫א‬L
 ‫א‬‫א‬‫א‬W
‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 ‫א‬L
 ‫א‬‫א‬L
 ‫א‬‫א‬W‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 ‫א‬L

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 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬‫א‬  ‫א‬  

 
 ‫א‬‫א‬L
 ‫א‬‫א‬L

 W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬٣W٢W٣‫א‬‫א‬
 ١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬ ‫א‬  ‫ א‬ ‫א‬  ‫א‬  ‫ א‬ ‫א‬
 ‫א‬    ‫א‬‫א‬  
 ‫א‬  ٦٥{٠٠٠     ٢٠٠{٠٠٠ 
 ‫א‬‫א‬  ٦٠{٠٠٠   ‫א‬  ١٦٥{٠٠٠ 
 ‫א‬  ١٢٥{٠٠٠  ‫א‬‫ א‬ ١٠٠{٠٠٠ 
‫א‬‫א‬  ٤٦٥{٠٠٠
 ‫א‬‫א‬    ‫א‬‫א‬‫א‬  
 ‫א‬‫א‬‫א‬ ٣٧٥{٠٠٠   ‫ א‬ ١٧٠{٠٠٠ 
‫א‬‫א‬‫א‬ ٢٥٠{٠٠٠   ‫ א‬ ٤٠٠{٠٠٠ 
 ‫א‬‫א‬‫א‬ ٣٧٥{٠٠٠     ٣٥٠{٠٠٠ 
 ‫א‬‫א‬  ١{٠٠٠{٠٠٠ ‫א‬  ٩٢٠{٠٠٠
 ‫א‬‫א‬    ‫א‬‫א‬
 ‫ א‬ ٢٠{٠٠٠ 
 ‫א‬ ١٠٠{٠٠٠ 
‫א‬‫א‬   ١٢٠{٠٠٠
 ‫א‬‫א‬   ٤٠{٠٠٠
‫א‬   ١٠٠{٠٠٠
 ‫א‬
 ‫א‬  ١{٣٨٥{٠٠٠  ‫א‬   ١{٣٨٥{٠٠٠
 ‫א‬

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 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬‫א‬  ‫א‬  

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬٥٠٠{٠٠٠‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ (١
W‫א‬‫א‬ (٢
 K٣٨٠{٠٠٠‫א‬–٢٢٠{٠٠٠‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ (٣
‫א‬‫א‬‫א‬١٤٢٢L١٢L٣٠‫א‬ (٤
K‫א‬‫א‬١٠٠{٠٠٠
K‫א‬‫א‬‫א‬‫א‬ (٥
 W‫א‬
 K‫א‬‫א‬‫א‬‫א‬ E١
K‫א‬‫א‬‫א‬‫א‬ E٢
 W‫א‬
 ‫א‬  ‫א‬    
 ١٤٢٣L٣L١    
 ‫א‬‫א‬L   ٢٠{٠٠٠
 ‫א‬‫א‬L   ١٠٠{٠٠٠
   
 ‫א‬‫א‬‫א‬L  ٢٠{٠٠٠ 
 ‫א‬‫א‬‫א‬L  ١٠٠{٠٠٠
 E‫א‬‫א‬‫א‬‫א‬F
 ١٤٢٣L٣L١٥  ‫א‬‫א‬L   ٤٠{٠٠٠
   
 ‫א‬‫א‬‫א‬L  ١٥{٠٠٠ 
 ‫א‬‫א‬‫א‬L  ١٠{٠٠٠
 ‫א‬‫א‬‫א‬L  ١٥{٠٠٠
 E‫א‬‫א‬‫א‬F
    
 ‫א‬L   ٢٠{٠٠٠

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 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬‫א‬  ‫א‬  

 ‫א‬L   ٣٠{٠٠٠
 ‫א‬L  ٥٠{٠٠٠
 E‫א‬F
  ‫א‬L   ٥٠{٠٠٠
  
 ‫א‬‫א‬‫א‬L  ١٨{٧٥٠
 ‫א‬‫א‬‫א‬L  ١٢{٥٠٠
 ‫א‬‫א‬‫א‬L  ١٨{٧٥٠
 E‫א‬‫א‬‫א‬F
  ‫א‬‫א‬L   ٦٠{٠٠٠
 ‫א‬‫א‬‫א‬L  ٦٠{٠٠٠
 E‫א‬‫א‬‫א‬F
  ‫א‬‫א‬L   ١٠٠{٠٠٠
  
 ‫א‬‫א‬‫א‬L  ٣٧{٥٠٠
 ‫א‬‫א‬‫א‬L  ٢٥{٠٠٠
 ‫א‬‫א‬‫א‬L  ٣٧{٥٠٠

  ‫א‬L   ١٧٦{٢٥٠
   
 ‫א‬‫א‬‫א‬L  ٣٣{٧٥٠ 
 ‫א‬‫א‬‫א‬L  ١٤٢{٥٠٠
 E‫א‬‫א‬F
  ‫א‬‫א‬‫א‬L   ٤٦{٢٥٠
 ‫א‬L  ٤٦{٢٥٠
 E‫א‬‫א‬‫א‬F





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 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬‫א‬  ‫א‬  

 ‫א‬١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬ ‫א‬  ‫ א‬ ‫א‬  ‫א‬  ‫ א‬ ‫א‬
 ‫א‬    ‫א‬‫א‬  
 ‫א‬  ٦٥{٠٠٠     ٢٢٠{٠٠٠ 
 ‫א‬   ٦٥{٠٠٠  ‫א‬  ١٦٥{٠٠٠ 
 ‫א‬‫ א‬ ١٠٠{٠٠٠ 
‫א‬‫א‬  ٤٨٥{٠٠٠
 ‫א‬‫א‬    ‫א‬‫א‬‫א‬  
 ‫א‬‫א‬‫א‬ ٥٠٠{٠٠٠   ‫ א‬ ١٧٠{٠٠٠ 
‫א‬‫א‬‫א‬ ٥٠٠{٠٠٠   ‫ א‬ ٥٣٠{٠٠٠ 
 ‫א‬‫א‬‫א‬ ٥٠٠{٠٠٠     ٣٨٠{٠٠٠ 
 ‫א‬‫א‬  ١{٥٠٠{٠٠٠ ‫א‬  ١{٠٨٠{٠٠٠
 ‫א‬‫א‬
 ‫א‬  ١{٥٦٥{٠٠٠  ‫א‬   ١{٥٦٥{٠٠٠
 ‫א‬










- ٦٣ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬‫א‬  ‫א‬  

‫א‬‫א‬W
Decrease of Partnerships Capital

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
‫א‬،،‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬ E١
K‫א‬‫א‬‫א‬ E٢
‫א‬‫א‬ E٣
 K‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 W‫א‬‫א‬
 
 ‫א‬‫א‬L
 ‫א‬‫א‬L
 ‫א‬‫א‬L
 W‫א‬‫א‬‫א‬
 
 ‫א‬‫א‬L
 ‫א‬‫א‬L
 
 ‫א‬L

- ٦٤ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬‫א‬  ‫א‬  

 ‫א‬L
 ‫א‬‫א‬‫א‬W 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 ‫א‬‫א‬L
 ‫א‬L

 ‫א‬‫א‬W 
 ‫א‬‫א‬‫א‬
‫א‬‫א‬ ‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬
 W‫א‬ ‫א‬
 
 ‫א‬‫א‬L
 ‫א‬‫א‬L
 ‫א‬L

 W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W



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 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬‫א‬  ‫א‬  

 ١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬  ‫ א‬ ‫א‬  ‫א‬  ‫ א‬ ‫א‬
 ‫א‬
 ‫א‬    ‫א‬‫א‬  
 ‫א‬ ١٨٥{٠٠٠   ‫א‬‫ א‬ ٣٠٠{٠٠٠ 
 ‫א‬ ٣٢٠{٠٠٠   ‫א‬‫ א‬ ٢٠٠{٠٠٠ 
 ‫א‬   ٥٠٥{٠٠٠  ‫א‬‫ א‬ ١٠٠{٠٠٠ 
 ‫א‬‫א‬  ٦٠٠{٠٠٠
 ‫א‬‫א‬    ‫א‬‫א‬‫א‬  
‫א‬‫א‬‫א‬ ٥٠٠{٠٠٠   ‫ א‬ ٢٠٠{٠٠٠ 
‫א‬‫א‬‫א‬ ٥٠٠{٠٠٠   ‫ א‬ ٤٠٠{٠٠٠ 
 ‫א‬‫א‬  ١{٠٠٠{٠٠٠  ‫א‬  ٣٠{٠٠٠ 
      ٢٥٠{٠٠٠ 
  ‫א‬   ٨٨٠{٠٠٠
  ‫א‬‫א‬ 
 ‫א‬‫א‬  
 ‫א‬  ١٠{٠٠٠ 
 ‫א‬  ١٥{٠٠٠  ٢٥{٠٠٠
‫א‬ 
 ‫א‬
 ‫א‬  ١{٥٠٥{٠٠٠  ‫א‬   ١{٥٠٥{٠٠٠
 ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ E١
W‫א‬‫א‬ E٢
 ٢٠٠{٠٠٠‫א‬–١٢٠{٠٠٠‫א‬‫א‬‫א‬
 ‫א‬٪١٠‫א‬‫א‬ E٣
K٣٠٠{٠٠٠‫א‬‫א‬‫א‬ E٤
K‫א‬‫א‬‫א‬‫א‬ E٥
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 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬‫א‬  ‫א‬  

 W‫א‬
 ‫א‬‫א‬‫א‬‫א‬ E١
‫א‬‫א‬‫א‬‫א‬ E٢
 W‫א‬
 ‫א‬  ‫א‬    
 ١٤٢٣L١٢L٣٠    
 ‫א‬‫א‬‫א‬L   ١٠{٠٠٠
 ‫א‬‫א‬‫א‬L   ١٥{٠٠٠
  
   
 ‫א‬‫א‬L  ١٠{٠٠٠
 ‫א‬‫א‬L  ١٥{٠٠٠
 E‫א‬‫א‬‫א‬F
  ‫א‬L   ١٣٣{٠٠٠
   
 ‫א‬‫א‬‫א‬L  ٨٠{٠٠٠ 
 ‫א‬L  ٥٠{٠٠٠
 ‫א‬‫א‬L  ٣{٠٠٠
 E‫א‬F
    
 ‫א‬‫א‬‫א‬L   ٦٦{٥٠٠
 ‫א‬‫א‬‫א‬L   ٦٦{٥٠٠
 ‫א‬L  ١٣٣{٠٠٠
 E‫א‬‫א‬‫א‬F 
    
 ‫א‬‫א‬‫א‬L   ١٢٣{٥٠٠
 ‫א‬‫א‬‫א‬L   ١١٨{٥٠٠
 ‫א‬L  ٢٤٢{٠٠٠ 
 E‫א‬F

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 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬‫א‬  ‫א‬  

 ١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬ ‫א‬  ‫ א‬ ‫א‬  ‫א‬  ‫ א‬ ‫א‬
 ‫א‬    ‫א‬‫א‬  
 ‫א‬ ١٨٥{٠٠٠   ‫א‬‫ א‬ ٣٠٠{٠٠٠ 
 ‫א‬ ٣٢٠{٠٠٠   ‫א‬‫ א‬ ١٢٠{٠٠٠ 
 ‫א‬   ٥٠٥{٠٠٠  ‫א‬‫ א‬ ١٠٠{٠٠٠ 
 ‫א‬‫א‬  ٥٢٠{٠٠٠
 ‫א‬‫א‬    ‫א‬‫א‬‫א‬  
 ‫א‬‫א‬‫א‬ ٣٠٠{٠٠٠   ‫ א‬ ٢٠٠{٠٠٠ 
 ‫א‬‫א‬‫א‬ ٣٠٠{٠٠٠   ‫ א‬ ١٥٨{٠٠٠ 
 ‫א‬‫א‬   ٦٠٠{٠٠٠  ‫א‬٣٠{٠٠٠  
    KKE٣{٠٠٠F  ٢٧{٠٠٠ 
   ‫א‬  ٢٠٠{٠٠٠ 
     
 ‫א‬  ٥٨٥{٠٠٠
 ‫א‬‫א‬
 ‫א‬  ١{١٠٥{٠٠٠  ‫א‬   ١{١٠٥{٠٠٠
 ‫א‬

- ٦٨ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬‫א‬  ‫א‬  

 ‫א‬
 ‫א‬‫א‬
‫א‬‫א‬ ٦٠٠{٠٠٠‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ E١
K‫א‬‫א‬‫א‬ E٢
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ E٣
K‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬ E٤
 W‫א‬‫א‬‫א‬‫א‬
 ١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬
 ‫א‬ ‫א‬  ‫א‬ ‫א‬  ‫א‬  ‫ א‬ ‫א‬
 ‫א‬    ‫א‬‫א‬  
 ‫א‬  ٨٠{٠٠٠   ‫א‬‫ א‬ ٢٠٠{٠٠٠ 
 ‫א‬ ٣٢٠{٠٠٠   ‫א‬‫ א‬ ١٠٠{٠٠٠ 
 ‫א‬  ٤٠٠{٠٠٠  ‫א‬‫א‬ 
  ٣٠٠{٠٠٠
 ‫א‬‫א‬    ‫א‬‫א‬‫א‬  
 ‫א‬‫א‬ ١٥٠{٠٠٠   ‫א‬  ٨٥{٠٠٠ 
 ‫א‬‫א‬ ١٥٠{٠٠٠   ‫ א‬ ٢٧٠{٠٠٠ 
 ‫א‬‫א‬ ١٠٠{٠٠٠   ‫א‬  ٣٠{٠٠٠ 
 ‫א‬‫א‬  ٤٠٠{٠٠٠    ١٢٠{٠٠٠ 
 ‫א‬‫א‬   ‫א‬‫א‬‫א‬   ٥٠٥{٠٠٠
   ٨{٠٠٠   ‫א‬‫א‬  
   ١٢{٠٠٠     ١٥{٠٠٠ 
‫א‬   ٢٠{٠٠٠ ‫א‬  ١٥{٠٠٠
 ‫א‬  ‫א‬
 ‫א‬  ٨٢٠{٠٠٠  ‫א‬   ٨٢٠{٠٠٠
 ‫א‬

- ٦٩ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬‫א‬  ‫א‬  

 W‫א‬
 ‫א‬‫א‬‫א‬ -١
‫א‬‫א‬‫א‬ -٢

 ‫א‬‫א‬
٥٠٠{٠٠٠‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬٪٦٠،٪٤٠
 ١٤٢٠L١٢L٣٠‫א‬‫א‬‫א‬‫א‬
 ‫א‬ ‫א‬  ‫א‬ ‫א‬  ‫א‬  ‫ א‬ ‫א‬
 ‫א‬    ‫א‬‫א‬  
 ‫א‬‫א‬  ٨٠{٠٠٠   ‫א‬  ٨٠{٠٠٠ 
 ‫א‬  ٣٠{٠٠٠   ‫א‬‫ א‬ ١٠٠{٠٠٠ 
 ‫א‬  ١١٠{٠٠٠  ‫ א‬ ١٢٠{٠٠٠  ٣٠٠{٠٠٠
 ‫א‬‫א‬
 ‫א‬‫א‬    ‫א‬‫א‬‫א‬  
 ‫א‬‫א‬ ١٠٠{٠٠٠   ‫א‬  ٥٥{٠٠٠ 
‫א‬‫א‬‫א‬ ١٥٠{٠٠٠   ‫א‬  ١٥{٠٠٠ 
 ‫א‬‫א‬  ٢٥٠{٠٠٠  ‫א‬  ٣٠{٠٠٠ 
 ‫א‬‫א‬   ٤٠{٠٠٠ ‫א‬‫א‬‫א‬   ١٠٠{٠٠٠
 ‫א‬  ٤٠٠{٠٠٠  ‫א‬   ٤٠٠{٠٠٠
 ‫א‬
 W‫א‬‫א‬
 W‫א‬ E١
K٢٠٠{٠٠٠‫א‬‫א‬–١٢٠{٠٠٠‫א‬
K‫א‬‫א‬‫א‬‫א‬ E٢
K‫א‬‫א‬‫א‬‫א‬‫א‬ E٣
 W‫א‬
K‫א‬‫א‬‫א‬ J ١
 K‫א‬‫א‬ J ٢
- ٧٠ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬‫א‬  ‫א‬  

‫א‬‫א‬‫א‬ J ٣
 ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 ١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬
 ‫א‬ ‫א‬  ‫ א‬ ‫א‬  ‫א‬  ‫ א‬ ‫א‬
 ‫א‬    ‫א‬‫א‬  
 ‫א‬ ٨٠{٠٠٠   ‫א‬‫ א‬ ٥٠٠{٠٠٠ 
 ‫א‬ ١٠٠{٠٠٠   ‫א‬‫ א‬ ١٠٠{٠٠٠ 
 ‫א‬  ١٨٠{٠٠٠ ‫א‬‫א‬ 
  ٦٠٠{٠٠٠
 ‫א‬‫א‬    ‫א‬‫א‬‫א‬  
 ‫א‬‫א‬ ٣٠٠{٠٠٠   ‫א‬  ٧٠{٠٠٠ 
 ‫א‬‫א‬ ٣٠٠{٠٠٠   ‫ א‬ ٣٠٠{٠٠٠ 
 ‫א‬‫א‬ ٤٠٠{٠٠٠   ‫א‬  ٣٠{٠٠٠ 
 ‫א‬‫א‬  ١{٠٠٠{٠٠٠    ١٣٠{٠٠٠ 
   ‫א‬   ٥٣٠{٠٠٠
 ‫א‬‫א‬ 
 ‫א‬‫א‬ 
   ٢٠{٠٠٠
  
 ١٥{٠٠٠
  
 ١٥{٠٠٠
‫א‬  ٥٠{٠٠٠
 ‫א‬
 ‫א‬  ١{١٨٠{٠٠٠  ‫א‬   ١{١٨٠{٠٠٠
 ‫א‬
 W‫א‬‫א‬
 K‫א‬٣٠٠{٠٠٠،٢٠٠{٠٠٠،٢٠٠{٠٠٠‫א‬ E١
 K‫א‬‫א‬‫א‬‫א‬ E٢
K‫א‬‫א‬‫א‬‫א‬‫א‬ E٣
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 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬‫א‬  ‫א‬  

 ‫א‬
K‫א‬‫א‬‫א‬ E١
K‫א‬‫א‬ E٢
K‫א‬‫א‬‫א‬ E٣
 ‫א‬‫א‬‫א‬
‫א‬‫א‬
 W‫א‬‫א‬‫א‬٢٠٠{٠٠٠‫א‬
 ١٤٢٠L١٢L٣٠‫א‬‫א‬‫א‬
 ‫א‬ ‫א‬  ‫ א‬ ‫א‬  ‫א‬  ‫ א‬ ‫א‬
 ‫א‬    ‫א‬‫א‬  
 ‫א‬ ١٨٠{٠٠٠   ‫ א‬ ٢٠٠{٠٠٠ 
 ‫א‬ ١٩٠{٠٠٠   ‫א‬  ٦٥{٠٠٠ 
 ‫א‬  ٣٧٠{٠٠٠  ‫א‬  ١٠٠{٠٠٠ 
  ‫א‬‫א‬   ٣٦٥{٠٠٠
 ‫א‬‫א‬    ‫א‬‫א‬‫א‬  
 ‫א‬‫א‬ ٣٠٠{٠٠٠   ‫א‬  ١٠{٠٠٠ 
 ‫א‬‫א‬ ٣٠٠{٠٠٠   ‫ א‬ ٤٠٠{٠٠٠ 
 ‫א‬‫א‬  ٦{٠٠٠{٠٠٠  ‫א‬  ٣٠{٠٠٠ 
      ١٣٠{٠٠٠ 
 ‫א‬‫א‬‫א‬   ٥٧٠{٠٠٠
  ‫א‬‫א‬  
   ٢٠{٠٠٠ 
   ١٥{٠٠٠ 
‫א‬  ٣٥{٠٠٠
 ‫א‬
 ‫א‬  ٩٧٠{٠٠٠  ‫א‬   ٩٧٠{٠٠٠
 ‫א‬

 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ 
K‫א‬‫א‬‫א‬‫א‬ E١
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 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬‫א‬  ‫א‬  

W‫א‬ E٢
 K٥٠{٠٠٠‫א‬١٠٠{٠٠٠‫א‬–١٥٠{٠٠٠‫א‬
K‫א‬٪٥‫א‬‫א‬ E٣
K‫א‬‫א‬١٠{٠٠٠‫א‬‫א‬ E٤
K‫א‬‫א‬‫א‬‫א‬‫א‬ E٥
K‫א‬‫א‬‫א‬‫א‬‫א‬ E٦
 W‫א‬
 K‫א‬‫א‬‫א‬ J ١
K‫א‬‫א‬ J ٢
 K‫א‬‫א‬‫א‬ J ٣

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 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬‫א‬  ‫א‬  

 W‫א‬‫א‬
Admission of A partner
W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬‫א‬‫א‬‫• א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬ •

 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K٪٩٠

 ٩W‫א‬‫א‬

 W‫א‬‫א‬
 K •
K •
 KEData showF‫א‬ •
K‫א‬ •
K‫א‬‫א‬‫א‬‫א‬‫• א‬

 W‫א‬‫א‬
  ١٤٢٢-١٠١١-‫א‬‫א‬

- ٧٤ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬‫א‬  ‫א‬  

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬‫א‬W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬
 K‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
‫א‬‫א‬ ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 
 EF‫א‬‫א‬L
 EF‫א‬‫א‬L
 E‫א‬F‫א‬‫א‬L

- ٧٥ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬‫א‬  ‫א‬  

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬L
 
 EF‫א‬L
 EF‫א‬L
 W‫א‬‫א‬‫א‬
‫א‬‫א‬ K١
‫א‬‫א‬‫א‬‫א‬ K٢
 K‫א‬‫א‬
 ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬
 W
‫א‬‫א‬‫א‬‫א‬
 W١٤٢٢L١٢L٣٠
‫א‬ ‫א‬  ‫א‬ ‫א‬  ‫א‬  ‫ א‬ ‫א‬
 ‫א‬    ‫א‬‫א‬  
 ‫א‬ ١٢٠{٠٠٠     ١٠٠{٠٠٠ 
 ‫א‬ ١٢٠{٠٠٠    ١٠{٠٠٠ 
 ‫א‬  ٤٠{٠٠٠ 
‫א‬‫א‬   ١٥٠{٠٠٠
 ‫א‬    ‫א‬‫א‬‫א‬  
‫א‬‫א‬ ٢٠٠{٠٠٠   ‫ א‬ ١٨٠{٠٠٠ 
‫א‬‫א‬ ٢٠٠{٠٠٠   ‫ א‬ ٢٢٠{٠٠٠ 
     ‫א‬  ١٠{٠٠٠ 
 ‫א‬‫א‬ ٤٠{٠٠٠  ‫א‬  
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 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬‫א‬  ‫א‬  

 ‫א‬  ٤٤٠{٠٠٠  ‫א‬‫א‬  ٤١٠{٠٠٠


 ‫א‬  ٥٦٠{٠٠٠  ‫א‬   ٥٦٠{٠٠٠
 ‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
W‫א‬ .١
 ٢٣٥{٠٠٠‫א‬–٣٥{٠٠٠‫א‬–١١٠{٠٠٠‫א‬
‫א‬‫א‬١١٥{٠٠٠‫א‬ .٢

 ‫א‬
 ‫א‬‫א‬ K١
 K‫א‬‫א‬‫א‬ K٢
 ‫א‬
 ‫א‬  ‫א‬    
١٤٢٣L١٢L٣٠    
 ‫א‬L   ١٠{٠٠٠
 ‫א‬L   ١٥{٠٠٠
 ‫א‬L  ٢٥{٠٠٠ 
 E‫א‬F
١٤٢٣L١٢L٣٠  ‫א‬L   ٥{٠٠٠
 ‫א‬‫א‬‫א‬L  ٥{٠٠٠
 E‫א‬F 

١٤٢٣L١٢L٣٠  ‫א‬L   ٢٠{٠٠٠


  
 ‫א‬‫א‬L  ١٠{٠٠٠
 ‫א‬‫א‬L  ١٠{٠٠٠
 E‫א‬‫א‬‫א‬F

- ٧٧ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬‫א‬  ‫א‬  

١٤٢٣L١٢L٣٠  ‫א‬‫א‬L   ٤٠{٠٠٠


  
 ‫א‬‫א‬L  ٢٠{٠٠٠
 ‫א‬‫א‬L  ٢٠{٠٠٠
 E‫א‬‫א‬‫א‬F
١٤٢٣L١٢L٣٠    
 ‫א‬‫א‬L   ٥٧{٥٠٠
 ‫א‬‫א‬L   ٥٧{٥٠٠
 ‫א‬‫א‬L  ١١٥{٠٠٠
‫א‬F
 E

١٤٢٣L١٢L٣٠  ‫א‬L   ١١٥{٠٠٠


  
 ‫א‬L  ٥٧{٥٠٠
 ‫א‬L  ٥٧{٥٠٠
 ‫א‬F
 E
 W
 W‫א‬‫א‬
 ١٠{٠٠٠ZE٢÷١F×٢٠{٠٠٠Z‫א‬
 ١٠{٠٠٠ZE٢÷١F×٢٠{٠٠٠Z‫א‬
 W‫א‬‫א‬
 ٢٠{٠٠٠ZE٢÷١F×٤٠{٠٠٠Z‫א‬
 ٢٠{٠٠٠ZE٢÷١F×٤٠{٠٠٠Z‫א‬
 W‫א‬‫א‬
 ٥٧{٥٠٠ZE٤÷١F×E٢٠{٠٠٠H١٠{٠٠٠H٢٠٠{٠٠٠FZ‫א‬
 ٥٧{٥٠٠ZE٤÷١F×E٢٠{٠٠٠H١٠{٠٠٠H٢٠٠{٠٠٠FZ‫א‬

- ٧٨ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬‫א‬  ‫א‬  

 ١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬‫א‬
 ‫א‬ ‫א‬  ‫א‬ ‫א‬  ‫א‬  ‫ א‬ ‫א‬
 ‫א‬    ‫א‬‫א‬  
 ‫א‬ ١٢٠{٠٠٠     ١١٠{٠٠٠ 
 ‫א‬ ١٢٠{٠٠٠    ١٠{٠٠٠ 
 ‫א‬  ٣٥{٠٠٠ 
 ‫א‬‫א‬   ١٥٥{٠٠٠
 ‫א‬‫א‬    ‫א‬‫א‬‫א‬  
 ‫א‬‫א‬ ١٧٢{٥٠٠   ‫ א‬ ٢٩٥{٠٠٠ 
 ‫א‬‫א‬ ١٧٢{٥٠٠   ‫ א‬ ٢٣٥{٠٠٠ 
 ‫א‬‫א‬ ١١٥{٠٠٠   ‫א‬  ١٠{٠٠٠ 
 ‫א‬‫א‬  ٤٦٠{٠٠٠ ‫א‬‫א‬‫א‬  
 ‫א‬‫א‬    ٥٤٠{٠٠٠
  ٥٧{٥٠٠ 
  ٥٧{٥٠٠ 
‫א‬ ١١٥{٠٠٠
 ‫א‬
 ‫א‬  ٦٩٥{٠٠٠  ‫א‬   ٦٩٥{٠٠٠
 ‫א‬

‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ K١
‫א‬‫א‬‫א‬‫א‬ K٢
‫א‬‫א‬‫א‬‫א‬ K٣
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W

- ٧٩ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬‫א‬  ‫א‬  

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J 
 K‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J 
K‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬
 W‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J 
K‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬ J 
W‫א‬ J 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬Z‫א‬
 ‫א‬‫א‬‫א‬‫א‬C
‫א‬‫א‬‫א‬‫א‬‫א‬ K١
W‫א‬‫א‬‫א‬‫א‬
 ‫א‬L
 
 EF‫א‬‫א‬L
 EF‫א‬‫א‬L
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٢
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J 
 
 EF‫א‬‫א‬L

- ٨٠ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬‫א‬  ‫א‬  

 EF‫א‬‫א‬L
 E‫א‬F‫א‬‫א‬L
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J 
‫א‬‫א‬‫א‬‫א‬

 W
٪٦٠،٪٤٠‫א‬‫א‬‫א‬‫א‬
 W١٤٢١L١٢L٣٠‫א‬‫א‬‫א‬

 ‫א‬ ‫א‬  ‫ א‬‫א‬  ‫א‬  ‫ א‬ ‫א‬
 ‫א‬    ‫א‬‫א‬  
 ‫א‬  ١٥٠{٠٠٠     ١٩٠{٠٠٠ 
 ‫א‬ ١٥٠{٠٠٠ ‫א‬‫א‬   ١٩٠{٠٠٠
 ‫א‬    ‫א‬‫א‬‫א‬  
‫א‬‫א‬‫א‬  ١٠٠{٠٠٠   ‫ א‬ ١٠٠{٠٠٠ 
 ‫א‬‫א‬‫א‬  ٢٠٠{٠٠٠   ‫ א‬ ١٥٠{٠٠٠ 
 ‫א‬  ٣٠٠{٠٠٠  ‫א‬  ١٠{٠٠٠ 
‫א‬   ٢٦٠{٠٠٠
 ‫א‬‫א‬
 ‫א‬  ٤٥٠{٠٠٠  ‫א‬   ٤٥٠{٠٠٠
 ‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬١٠٥{٠٠٠‫א‬ K١
K‫א‬
K‫א‬‫א‬‫א‬‫א‬ K٢
 ‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬ -١
K‫א‬‫א‬‫א‬‫א‬ -٢
- ٨١ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬‫א‬  ‫א‬  

 W‫א‬
 ٣٠٠{٠٠٠Z١٥٠{٠٠٠J ٤٥٠{٠٠٠ZE‫א‬‫א‬F‫א‬
 ١٠٠{٠٠٠ZE٣÷١F×٣٠٠{٠٠٠Z‫א‬‫א‬‫א‬‫א‬
 ١٠٥{٠٠٠Z‫א‬‫א‬‫א‬‫א‬‫א‬
 ٥{٠٠٠Z١٠٠{٠٠٠–١٠٥{٠٠٠Z‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬W
 ١٥{٠٠٠Z٣C٥{٠٠٠Z‫א‬
 ‫א‬  ‫א‬    
 ١٤٢١L١٢L٣٠  ‫א‬L   ١٥{٠٠٠
  
 ‫א‬‫א‬‫א‬L  ٦{٠٠٠
 ‫א‬‫א‬‫א‬L  ٩{٠٠٠
 E‫א‬F
 ١٤٢١L١٢L٣٠    
 ‫א‬‫א‬‫א‬L  ٣٥{٣٣٣
 ‫א‬‫א‬‫א‬L  ٦٩{٦٦٧
 ‫א‬‫א‬‫א‬L  ١٠٥{٠٠٠
‫א‬‫א‬F
 E‫א‬
 ١٤٢١L١٢L٣٠  ‫א‬L   ١٠٥{٠٠٠
  
 ‫א‬‫א‬L  ٣٥{٣٣٣
 ‫א‬‫א‬L  ٦٩{٦٦٧
‫א‬‫א‬‫א‬F 
 E‫א‬

- ٨٢ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬‫א‬  ‫א‬  

 ١٤٢١L١٢L٣٠‫א‬‫א‬‫א‬‫א‬
 ‫א‬ ‫א‬  ‫א‬ ‫א‬  ‫א‬  ‫ א‬ ‫א‬
 ‫א‬    ‫א‬‫א‬  
 ‫א‬ ١٥٠{٠٠٠     ١٩٠{٠٠٠ 
 ‫א‬ ١٥٠{٠٠٠  ‫א‬‫א‬   ١٩٠{٠٠٠
 ‫א‬‫א‬    ‫א‬‫א‬‫א‬  
‫א‬‫א‬‫א‬  ٧٠{٦٦٧   ‫ א‬ ٢٠٥{٠٠٠ 
 ‫א‬‫א‬‫א‬ ١٣٩{٣٣٣   ‫ א‬ ١٥٠{٠٠٠ 
‫א‬‫א‬‫א‬ ١٠٥{٠٠٠   ‫א‬  ١٠{٠٠٠ 
 ‫א‬‫א‬  ٣١٥{٠٠٠ ‫א‬‫א‬‫א‬   ٣٦٥{٠٠٠
 ‫א‬‫א‬    ‫א‬‫א‬  
‫א‬‫א‬  ٣٥{٣٣٣   ‫א‬  ١٥{٠٠٠ 
 ‫א‬‫א‬  ٦٩{٦٦٧  ‫א‬‫א‬  ١٥{٠٠٠
‫א‬‫א‬ ١٠٥{٠٠٠  

 ‫א‬  ٥٧٠{٠٠٠  ‫א‬   ٥٧٠{٠٠٠
 ‫א‬
 ‫א‬‫א‬W
 ‫א‬  ‫א‬    
١٤٢١L١٢L٣٠    
 ‫א‬‫א‬‫א‬L  ٣٣{٣٣٣
 ‫א‬‫א‬‫א‬L  ٦٦{٦٦٧
 ‫א‬‫א‬‫א‬L  ١٠٠{٠٠٠
‫א‬‫א‬F
 E‫א‬
١٤٢١L١٢L٣٠  ‫א‬L   ١٠٥{٠٠٠
  
 ‫א‬‫א‬L  ٣٥{٣٣٣
 ‫א‬‫א‬L  ٦٩{٦٦٧
‫א‬‫א‬‫א‬F 
 E‫א‬
- ٨٣ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬‫א‬  ‫א‬  

 ١٤٢١L١٢L٣٠‫א‬‫א‬‫א‬‫א‬
 ‫א‬ ‫א‬  ‫א‬ ‫א‬  ‫א‬  ‫א‬ 
‫א‬
 ‫א‬    ‫א‬‫א‬  
 ‫א‬  ١٥٠{٠٠٠    ١٩٠{٠٠٠ 
 ‫א‬ ١٥٠{٠٠٠  ‫א‬‫א‬  ١٩٠{٠٠٠
 ‫א‬‫א‬    ‫א‬‫א‬‫א‬  
 ‫א‬‫א‬‫א‬  ٦٦{٦٦٧   ‫ א‬٢٠٥{٠٠٠ 
 ‫א‬‫א‬‫א‬  ١٣٣{٣٣٣   ‫ א‬١٥٠{٠٠٠ 
 ‫א‬‫א‬‫א‬  ١٠٠{٠٠٠   ‫א‬  ١٠{٠٠٠ 
 ‫א‬‫א‬  ٣٠٠{٠٠٠ ‫א‬‫א‬‫א‬  ٣٦٥{٠٠٠
 ‫א‬‫א‬  
 ‫א‬‫א‬  ٣٥{٣٣٣ 
 ‫א‬‫א‬  ٦٩{٦٦٧ 
 ‫א‬‫א‬ ١٠٥{٠٠٠
 ‫א‬  ٥٥٥{٠٠٠  ‫א‬  ٥٥٥{٠٠٠
 ‫א‬

‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J 
K‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬ J 
W‫א‬‫א‬ J 

- ٨٤ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬‫א‬  ‫א‬  

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬Z‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ C‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K١
W‫א‬‫א‬‫א‬‫א‬
 
 EF‫א‬‫א‬L
 EF‫א‬‫א‬L
 ‫א‬‫א‬L
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٢
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J 
 
 EF‫א‬‫א‬L
 EF‫א‬‫א‬L
 E‫א‬F‫א‬‫א‬L
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J 
‫א‬‫א‬‫א‬‫א‬
 W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬٩٠{٠٠٠‫א‬
K‫א‬‫א‬‫א‬
 ‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬ -١
K‫א‬‫א‬‫א‬‫א‬‫א‬ -٢
 W‫א‬

- ٨٥ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬‫א‬  ‫א‬  

 ٣٠٠{٠٠٠Z١٥٠{٠٠٠J ٤٥٠{٠٠٠ZE‫א‬‫א‬F‫א‬
 ١٠٠{٠٠٠ZE٣÷١F×٣٠٠{٠٠٠Z‫א‬‫א‬‫א‬‫א‬
 ٩٠{٠٠٠Z‫א‬‫א‬‫א‬‫א‬‫א‬
 ١٠{٠٠٠Z٩٠{٠٠٠–١٠٠{٠٠٠Z‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬W
 ٣٠{٠٠٠Z٣C١٠{٠٠٠Z‫א‬
 ‫א‬  ‫א‬    
 ١٤٢١L١٢L٣٠    
 ‫א‬‫א‬‫א‬L   ١٢{٠٠٠
 ‫א‬‫א‬‫א‬L   ١٨{٠٠٠
 ‫א‬‫א‬L  ٣٠{٠٠٠
 E‫א‬F
 ١٤٢١L١٢L٣٠    
 ‫א‬‫א‬‫א‬L   ٢٩{٣٣٣
 ‫א‬‫א‬‫א‬L   ٦٠{٦٦٧
 ‫א‬‫א‬‫א‬L  ٩٠{٠٠٠ 
‫א‬‫א‬F
 E‫א‬
 ١٤٢١L١٢L٣٠  ‫א‬L   ٩٠{٠٠٠
  
 ‫א‬‫א‬L  ٢٩{٣٣٣
 ‫א‬‫א‬L  ٦٠{٦٦٧
‫א‬‫א‬‫א‬F 
 E‫א‬

- ٨٦ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬‫א‬  ‫א‬  

 ١٤٢١L١٢L٣٠‫א‬‫א‬‫א‬‫א‬
 ‫א‬ ‫א‬  ‫א‬ ‫א‬  ‫א‬  ‫ א‬ ‫א‬
 ‫א‬    ‫א‬‫א‬  
 ‫א‬ ١٥٠{٠٠٠    ١٩٠{٠٠٠ 
 ‫א‬ ١٥٠{٠٠٠ ‫א‬‫א‬   ١٩٠{٠٠٠
 ‫א‬‫א‬    ‫א‬‫א‬‫א‬  
 ‫א‬‫א‬‫א‬  ٥٨{٦٦٧   ‫ א‬١٩٠{٠٠٠ 
 ‫א‬‫א‬‫א‬ ١٢١{٣٣٣   ‫ א‬١٥٠{٠٠٠ 
 ‫א‬‫א‬‫א‬  ٩٠{٠٠٠   ‫א‬ ١٠{٠٠٠ 
 ‫א‬‫א‬  ٢٧٠{٠٠٠ ‫א‬   ٣٥٠{٠٠٠
 ‫א‬‫א‬   ٣٠{٠٠٠  ‫א‬‫א‬
 ‫א‬‫ א‬ ٢٩{٣٣٣ 
 ‫א‬‫א‬  ٦٠{٦٦٧ 
 ‫א‬‫א‬  ٩٠{٠٠٠
 ‫א‬‫א‬
‫א‬ ‫א‬  ٥٤٠{٠٠٠  ‫א‬   ٥٤٠{٠٠٠

 ‫א‬‫א‬‫א‬W
 ‫א‬  ‫א‬    
١٤٢١L١٢L٣٠    
 ‫א‬‫א‬‫א‬L  ٣٣{٣٣٣
 ‫א‬‫א‬‫א‬L  ٦٦{٦٦٧
 ‫א‬‫א‬‫א‬L ١٠٠{٠٠٠
E‫א‬‫א‬‫א‬F
١٤٢١L١٢L٣٠  ‫א‬L  ٩٠{٠٠٠
  
 ‫א‬‫א‬L  ٢٩{٣٣٣
 ‫א‬‫א‬L  ٦٠{٦٦٧
E‫א‬‫א‬‫א‬‫א‬F 


- ٨٧ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬‫א‬  ‫א‬  

 ١٤٢١L١٢L٣٠‫א‬‫א‬‫א‬‫א‬
 ‫א‬ ‫א‬  ‫א‬ ‫א‬  ‫א‬  ‫א‬ 
‫א‬
 ‫א‬    ‫א‬‫א‬  
 ‫א‬ ١٥٠{٠٠٠    ١٩٠{٠٠٠ 
 ‫א‬ ١٥٠{٠٠٠  ‫א‬‫א‬  ١٩٠{٠٠٠
 ‫א‬‫א‬    ‫א‬‫א‬‫א‬  
 ‫א‬‫א‬‫א‬  ٦٦{٦٦٧   ‫ א‬١٩٠{٠٠٠ 
 ‫א‬‫א‬‫א‬ ١٣٣{٣٣٣   ‫ א‬١٥٠{٠٠٠ 
 ‫א‬‫א‬‫א‬ ١٠٠{٠٠٠   ‫א‬  ١٠{٠٠٠ 
 ‫א‬‫א‬  ٣٠٠{٠٠٠ ‫א‬‫א‬‫א‬  ٣٥٠{٠٠٠
 ‫א‬‫א‬  
 ‫א‬‫א‬  ٢٩{٣٣٣ 
 ‫א‬‫א‬  ٦٠{٦٦٧ 
 ‫א‬‫א‬  ٩٠{٠٠٠
 ‫א‬  ٥٤٠{٠٠٠  ‫א‬  ٥٤٠{٠٠٠
 ‫א‬

 ‫א‬‫א‬‫א‬W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬ ‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬L
 ‫א‬‫א‬‫א‬L
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬

- ٨٨ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬‫א‬  ‫א‬  

 ‫א‬‫א‬W‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬ ‫א‬ J 
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J 
 ‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J 
 W
‫א‬١٨٠{٠٠٠‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،
‫א‬‫א‬ ٣٠{٠٠٠‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬،‫א‬‫א‬
 ‫א‬‫א‬٥٠{٠٠٠–‫א‬٩٥{٠٠٠–‫א‬٢٥{٠٠٠–‫א‬‫א‬٨٠{٠٠٠
W‫א‬‫א‬‫א‬
 ‫א‬ ‫א‬  ‫א‬ ‫א‬  ‫א‬  ‫ א‬‫א‬
 ‫א‬    ‫א‬‫א‬  
 ‫א‬  ٥٠{٠٠٠   ‫א‬‫א‬ ١١٠{٠٠٠ 
 ‫א‬  ١٠{٠٠٠   ‫ א‬ ٣٠{٠٠٠ 
 ‫א‬  ٦٠{٠٠٠  ‫א‬‫א‬ ١٤٠{٠٠٠
 ‫א‬‫א‬    ‫א‬‫א‬‫א‬  
 ‫א‬‫א‬‫א‬‫א‬  ٩٠{٠٠٠   ‫ א‬ ٢٠{٠٠٠ 
 ‫א‬‫א‬‫א‬  ٩٠{٠٠٠   ‫ א‬ ٨٠{٠٠٠ 
 ‫א‬‫א‬  ١٨٠{٠٠٠  ‫א‬  ٦٠{٠٠٠ 
   ‫א‬‫א‬‫א‬  ١٦٠{٠٠٠
 ‫א‬   ٤٠{٠٠٠
   ٢٠{٠٠٠
‫א‬ ‫א‬  ٣٠٠{٠٠٠  ‫א‬  ٣٠٠{٠٠٠

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 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬‫א‬  ‫א‬  

 W‫א‬
 ‫א‬‫א‬‫א‬ K١
 ‫א‬‫א‬‫א‬ K٢
 W‫א‬
 .١
 ‫א‬    
 ‫א‬L   ٤٥{٠٠٠
  
 ‫א‬‫א‬L  ٣٠{٠٠٠
 ‫א‬L  ٥{٠٠٠
 ‫א‬‫א‬L  ١٠{٠٠٠
 E‫א‬F
 ‫א‬L   ١٥{٠٠٠
 ‫א‬L  ١٥{٠٠٠
 E‫א‬F 

   
 ‫א‬‫א‬‫א‬‫א‬L   ١٥{٠٠٠
 ‫א‬‫א‬‫א‬L   ١٥{٠٠٠
 ‫א‬L  ٣٠{٠٠٠
‫א‬‫א‬‫א‬F
 E‫א‬
 ‫א‬‫א‬L   ٤٠{٠٠٠
  
 ‫א‬‫א‬‫א‬‫א‬L  ٢٠{٠٠٠
 ‫א‬‫א‬‫א‬L  ٢٠{٠٠٠
 E‫א‬‫א‬F
 ‫א‬‫א‬L   ٢٠{٠٠٠
  
 ‫א‬‫א‬‫א‬‫א‬L  ١٠{٠٠٠
 ‫א‬‫א‬‫א‬L  ١٠{٠٠٠

- ٩٠ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬‫א‬  ‫א‬  

 E‫א‬‫א‬‫א‬F
 ‫א‬L   ٣٠{٠٠٠
 ‫א‬‫א‬‫א‬L  ٣٠{٠٠٠
 E‫א‬‫א‬‫א‬F
 .٢
 ‫א‬‫א‬‫א‬‫א‬
 ‫א‬ ‫א‬  ‫א‬ ‫א‬  ‫א‬  ‫ א‬ ‫א‬
 ‫א‬    ‫א‬‫א‬  
 ‫א‬ ٥٠{٠٠٠   ‫א‬‫א‬  ٨٠{٠٠٠ 
 ‫א‬ ١٠{٠٠٠   ‫א‬  ٢٥{٠٠٠ 
 ‫א‬  ٦٠{٠٠٠  ‫א‬‫א‬  ١٠٥{٠٠٠
 ‫א‬‫א‬    ‫א‬‫א‬‫א‬  
‫א‬‫א‬‫א‬‫א‬ ١٠٥{٠٠٠   ‫א‬  ٥٠{٠٠٠ 
‫א‬‫א‬‫א‬ ١٠٥{٠٠٠   ‫א‬  ٩٥{٠٠٠ 
‫א‬‫א‬‫א‬ ٣٠{٠٠٠   ‫א‬  ٥٠{٠٠٠ 
 ‫א‬‫א‬ ٣٤٠{٠٠٠ ‫א‬‫א‬‫א‬   ١٩٥{٠٠٠
 ‫א‬  ٣٠٠{٠٠٠  ‫א‬   ٣٠٠{٠٠٠
 ‫א‬

 ‫א‬‫א‬‫א‬W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
 W‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬ K١
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬K٢
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬K٣
 W‫א‬‫א‬‫א‬

- ٩١ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬‫א‬  ‫א‬  

 ‫א‬‫א‬‫א‬‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬

 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W
‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬L
 
 E‫א‬F‫א‬‫א‬‫א‬L
 E‫א‬F‫א‬‫א‬L
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬L
 ‫א‬‫א‬‫א‬L
‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬L
 
 ‫א‬‫א‬‫א‬L
 EF‫א‬‫א‬L
 EF‫א‬‫א‬L

- ٩٢ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬‫א‬  ‫א‬  

 W
١W٢٣٠٠{٠٠٠‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬١٤٠{٠٠٠
 W‫א‬
 ‫א‬‫א‬‫א‬‫א‬
 E٤D١FC‫א‬‫א‬‫א‬Z‫א‬‫א‬‫א‬‫א‬
 ١١٠{٠٠٠ZE٤D١FCE١٤٠{٠٠٠H٣٠٠{٠٠٠FZ
 ٣٠{٠٠٠ZE١١٠{٠٠٠–١٤٠{٠٠٠FZ‫א‬‫א‬‫א‬
 ‫א‬‫א‬
 ١٢٠{٠٠٠Z٤C٣٠{٠٠٠Z‫א‬
 ‫א‬    
 ‫א‬L   ١٢٠{٠٠٠
  
 ‫א‬‫א‬L  ٨٠{٠٠٠
 ‫א‬‫א‬L  ٤٠{٠٠٠
 E‫א‬F 
 ‫א‬L   ١٤٠{٠٠٠
 ‫א‬‫א‬L  ١٤٠{٠٠٠
 E‫א‬‫א‬‫א‬‫א‬F

 ‫א‬‫א‬
 ‫א‬    
 ‫א‬L   ١٤٠{٠٠٠
  
 E‫א‬F‫א‬‫א‬L  ١١٠{٠٠٠
 ‫א‬‫א‬L  ٢٠{٠٠٠
 ‫א‬‫א‬L  ١٠{٠٠٠
‫א‬‫א‬‫א‬‫א‬F 
 E‫א‬‫א‬‫א‬

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 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬‫א‬  ‫א‬  

 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
 K‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
 
 E‫א‬F‫א‬‫א‬L
 E‫א‬F‫א‬‫א‬L
 ‫א‬‫א‬L
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬ ‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
 ‫א‬‫א‬L
 E‫א‬F‫א‬‫א‬L
 E‫א‬F‫א‬‫א‬L
 ‫א‬‫א‬‫א‬L
 W
‫א‬ ‫א‬٩٠{٠٠٠‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬

- ٩٤ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬‫א‬  ‫א‬  

 W‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬
 E٤D١FC‫א‬‫א‬‫א‬Z‫א‬‫א‬‫א‬‫א‬
 ٩٧{٥٠٠ZE٤D١FCE٩٠{٠٠٠H٣٠٠{٠٠٠FZ
 ٧{٥٠٠ZE٩٠{٠٠٠–٩٧{٥٠٠FZ‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬
 ٣٠{٠٠٠Z٤C٧{٥٠٠Z‫א‬‫א‬
 ‫א‬    
   
 ‫א‬‫א‬L   ٢٠{٠٠٠
 ‫א‬‫א‬L   ١٠{٠٠٠
 ‫א‬‫א‬L  ٣٠{٠٠٠
 E‫א‬‫א‬F
 ‫א‬L   ٩٠{٠٠٠
 ‫א‬‫א‬L  ٩٠{٠٠٠
 E‫א‬‫א‬‫א‬‫א‬F

 ‫א‬‫א‬‫א‬
 ‫א‬    
   
 ‫א‬L   ٩٠{٠٠٠
 ‫א‬‫א‬L   ٥{٠٠٠
 ‫א‬‫א‬L   ٢{٥٠٠
 E‫א‬F‫א‬‫א‬L  ٩٧{٥٠٠
‫א‬‫א‬‫א‬‫א‬F 
 E‫א‬‫א‬‫א‬

- ٩٥ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬‫א‬  ‫א‬  

 ‫א‬
 ‫א‬‫א‬
‫א‬٪٦٠،٪٤٠‫א‬‫א‬
 W١٤٢١L١٢L٣٠‫א‬‫א‬

 ‫א‬  ‫א‬ ‫א‬  ‫א‬  ‫ א‬ ‫א‬
 ‫א‬
 ‫א‬    ‫א‬‫א‬  
 ‫א‬ ١٩٠{٠٠٠   ‫א‬‫א‬ ٢٠٠{٠٠٠ 
 ‫א‬ ١٩٠{٠٠٠  ‫א‬‫ א‬ ٩٠{٠٠٠ 
 ‫א‬  ٥٠{٠٠٠ 
 ‫א‬‫א‬   ٣٤٠{٠٠٠
 ‫א‬    ‫א‬‫א‬‫א‬  
‫א‬‫א‬ ٢٤٠{٠٠٠   ‫א‬ ٢٥٠{٠٠٠ 
 ‫א‬‫א‬ ٣٦٠{٠٠٠   ‫א‬ ٢٠٠{٠٠٠ 
     ‫ א‬ ٤٠{٠٠٠ 
 ‫א‬‫ א‬ ٤٠{٠٠٠  ‫א‬‫א‬‫א‬  
 ‫א‬  ٦٤٠{٠٠٠  ٤٩٠{٠٠٠
 ‫א‬  ٨٣٠{٠٠٠  ‫א‬   ٨٣٠{٠٠٠
 ‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
W‫א‬ .١
 K٢٢٠{٠٠٠‫א‬–٤٠{٠٠٠‫א‬–٢١٠{٠٠٠‫א‬‫א‬
K‫א‬٪١٠‫א‬‫א‬‫א‬ .٢
‫א‬‫א‬١٦٤{٠٠٠‫א‬ .٣
K
 ‫א‬
‫א‬‫א‬ K١
 ‫א‬‫א‬‫א‬ K٢
- ٩٦ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬‫א‬  ‫א‬  

 ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
 W١٤٢٢L١٢L٣٠‫א‬‫א‬

 ‫א‬ ‫א‬  ‫א‬ ‫א‬  ‫א‬  ‫ א‬ ‫א‬
 ‫א‬    ‫א‬‫א‬  
 ‫א‬ ١٥٠{٠٠٠   ‫ א‬٢٠٠{٠٠٠ 
 ‫א‬ ١٥٠{٠٠٠  ‫א‬‫ א‬١٧٠{٠٠٠ 
 ‫א‬‫א‬  ٣٧٠{٠٠٠
 ‫א‬    ‫א‬‫א‬‫א‬  
 ‫א‬‫א‬ ٢٠٠{٠٠٠   ‫ א‬١٠٠{٠٠٠ 
‫א‬‫א‬‫א‬ ٢٠٠{٠٠٠   ‫ א‬٢٠٠{٠٠٠ 
 ‫א‬‫א‬ ٢٠٠{٠٠٠   ‫א‬ ٥٠{٠٠٠ 
 ‫א‬  ٦٠٠{٠٠٠  ‫א‬ ٣٠{٠٠٠ 
 ‫א‬‫א‬‫א‬  ٣٨٠{٠٠٠
 ‫א‬  ٧٥٠{٠٠٠  ‫א‬   ٧٥٠{٠٠٠
 ‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬٢٠٣{٠٠٠‫א‬ K١
K‫א‬‫א‬‫א‬ K٢
 ‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬ J ١
 K‫א‬‫א‬‫א‬‫א‬ J ٢
 ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬١٩٠{٠٠٠‫א‬
 K‫א‬‫א‬‫א‬

- ٩٧ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬‫א‬  ‫א‬  

 ‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬ J ١
 K‫א‬‫א‬‫א‬‫א‬‫א‬ J ٢
 ‫א‬‫א‬‫א‬
‫א‬٣W٦‫א‬
‫א‬‫א‬‫א‬٢٥٠{٠٠٠‫א‬‫א‬
 W‫א‬
 K٥٠{٠٠٠‫א‬‫א‬،١٨٠{٠٠٠‫א‬ K١
K١٩٠{٠٠٠‫א‬ K٢
K‫א‬٥{٠٠٠ K٣
K‫א‬‫א‬٤{٠٠٠ K٤
 W‫א‬‫א‬‫א‬
 ‫א‬  ‫א‬ ‫א‬  ‫א‬  ‫ א‬ ‫א‬
 ‫א‬
 ‫א‬    ‫א‬‫א‬  
 ‫א‬ ١٦٠{٠٠٠   ‫א‬ ٢٥٠{٠٠٠ 
 ‫א‬ ١٤٠{٠٠٠   ‫א‬‫א‬ ١٠٠{٠٠٠ 
 ‫א‬ ٣٠٠{٠٠٠  ‫א‬‫א‬  ٣٥٠{٠٠٠
 ‫א‬‫א‬    ‫א‬‫א‬‫א‬  
‫א‬‫א‬ ٤٠٠{٠٠٠   ‫א‬ ٢٠٠{٠٠٠ 
‫א‬‫א‬ ٢٠٠{٠٠٠   ‫ א‬ ٨٠{٠٠٠ 
 ‫א‬‫א‬  ٦٠٠{٠٠٠  ‫א‬ ١٧٠{٠٠٠ 
   ‫ א‬ ٧٠{٠٠٠ 
 ‫א‬  ١٣{٠٠٠  ‫א‬  ٤٠{٠٠٠ 
 ‫א‬  ٣٠٠٠ 
‫א‬‫א‬‫א‬  ٤٦٣{٠٠٠
 ‫א‬  ٩١٣{٠٠٠  ‫א‬   ٩١٣{٠٠٠
 ‫א‬

- ٩٨ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬‫א‬  ‫א‬  

 W‫א‬
 ‫א‬ J ١
‫א‬‫א‬‫א‬ J ٢
 ‫א‬‫א‬‫א‬‫א‬ J ٣

 ‫א‬‫א‬
٦٠٠{٠٠٠‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬٣W٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬٢٢٠{٠٠٠
 W‫א‬
 K‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬
 ١٨٠{٠٠٠‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬

- ٩٩ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬‫א‬  ‫א‬  

 ‫א‬W‫א‬‫א‬
Retirement of A partner
W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬

 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫• א‬
K‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬ •

W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K٪٩٠
 ٧W‫א‬‫א‬

 W‫א‬‫א‬
 K •
K •
 KEData showF‫א‬ •
K‫א‬‫א‬‫א‬‫א‬‫• א‬
K‫א‬ •
W‫א‬‫א‬
  ١٤٢٢-١٠١١-‫א‬‫א‬

- ١٠٠ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬‫א‬  ‫א‬  

‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬?‫א‬‫א‬
‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬
 K?‫א‬‫א‬‫א‬،‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬ J ١
E‫א‬F‫א‬‫א‬‫א‬ J ٢
 ‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬

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 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬‫א‬  ‫א‬  

 ‫א‬‫א‬‫א‬L
 ‫א‬‫א‬L  ‫א‬L
 ‫א‬L  ‫א‬L
 E‫א‬‫א‬F‫א‬L  E‫א‬F‫א‬L
 E‫א‬F‫א‬L  E‫א‬F‫א‬L
 E‫א‬F‫א‬‫א‬L  E‫א‬F‫א‬‫א‬L
 ‫א‬‫א‬‫א‬‫א‬L  ‫א‬‫א‬‫א‬L
 ‫א‬L
 E‫א‬F‫א‬L
 E‫א‬F‫א‬L
 EF‫א‬‫א‬L
 ‫א‬‫א‬L
 ‫א‬L
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W
‫א‬‫א‬‫א‬
‫א‬‫א‬١٤٢٣L٦L٣٠‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬ ‫א‬  ‫ א‬ ‫א‬  ‫א‬  ‫ א‬‫א‬
 ‫א‬‫א‬    ‫א‬‫א‬  
 ‫א‬‫א‬ ٣٠٠{٠٠٠   ‫א‬ ٣٥٠{٠٠٠ 
 ‫א‬‫א‬ ٣٠٠{٠٠٠   ‫א‬‫א‬ ١٢٠{٠٠٠ 
 ‫א‬‫א‬ ٣٠٠{٠٠٠ ٩٠٠{٠٠٠  ‫א‬‫א‬  ٤٧٠{٠٠٠
 ‫א‬‫א‬     
 ‫א‬‫א‬    ‫א‬‫א‬‫א‬  
  ٢٢٠{٠٠٠   ‫א‬ ١٠٠{٠٠٠ 
  ٣٠{٠٠٠   ‫א‬ ٤٨٠{٠٠٠ 

- ١٠٢ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬‫א‬  ‫א‬  

‫א‬  ٢٥٠{٠٠٠   ٢٢٠{٠٠٠ 


 ‫א‬  ١٢٠{٠٠٠  ‫א‬‫א‬‫א‬ ٨٠٠{٠٠٠
 ‫א‬‫א‬
 ‫א‬  ١{٢٧٠{٠٠٠  ‫א‬  ١{٢٧٠{٠٠٠
 ‫א‬  
 W‫א‬‫א‬‫א‬‫א‬
 W‫א‬ -١
 ٢١٠{٠٠٠‫א‬–١١٠{٠٠٠‫א‬‫א‬–٤٠٠{٠٠٠‫א‬
K‫א‬ -٢
 W‫א‬
 ‫א‬
 W‫א‬
 ‫א‬    
 ‫א‬L   ٣٠{٠٠٠
 ‫א‬‫א‬L  ٣٠{٠٠٠ 
 E‫א‬‫א‬‫א‬F  
 ‫א‬‫א‬L   ١٢٠{٠٠٠
   
 ‫א‬‫א‬L  ٤٠{٠٠٠ 
 ‫א‬‫א‬L  ٤٠{٠٠٠
 ‫א‬‫א‬L  ٤٠{٠٠٠
 E‫א‬‫א‬‫א‬F
 ‫א‬L   ٥٠{٠٠٠
 ‫א‬L  ٥٠{٠٠٠ 
 E‫א‬F
 ‫א‬L   ٢٠{٠٠٠
  
 ‫א‬‫א‬L  ١٠{٠٠٠
 ‫א‬L  ١٠{٠٠٠

- ١٠٣ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬‫א‬  ‫א‬  

 ‫א‬L   ٣٠{٠٠٠
   
 ‫א‬‫א‬L  ١٠{٠٠٠ 
 ‫א‬‫א‬L  ١٠{٠٠٠ 
 ‫א‬‫א‬L  ١٠{٠٠٠
 E‫א‬‫א‬F

 ‫א‬‫א‬L   ٣٠٠{٠٠٠
 ‫א‬‫א‬L  ٣٠٠{٠٠٠
‫א‬‫א‬F
 E‫א‬‫א‬

 ‫א‬‫א‬L   ٣٨٠{٠٠٠
 ‫א‬L  ٣٨٠{٠٠٠
 E‫א‬‫א‬‫א‬F
 E‫א‬F‫א‬‫א‬‫א‬W
‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬
 K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬
 W
١٤٢٣L٧L١‫א‬‫א‬
 W‫א‬‫א‬
 ٪١٠‫א‬‫א‬‫א‬‫ א‬.١
 ‫א‬‫א‬‫ א‬.٢
 ‫א‬‫א‬‫א‬‫א‬ .٣
- ١٠٤ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬‫א‬  ‫א‬  

 W‫א‬
 W١٤٢٣L٧L١‫א‬‫א‬‫א‬‫א‬ J ١
 ‫א‬‫א‬  ‫א‬‫א‬  ‫א‬
  ٢٠٠{٠٠٠  EF١٥{٠٠٠  
 ٣٠٠{٠٠٠  E‫א‬F٢٠{٠٠٠  
 ٢٠٠{٠٠٠  EF١٠{٠٠٠  
 ٩٠{٠٠٠١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬ J ٢
٣٠{٠٠٠‫א‬‫ א‬J ٣
 W‫א‬
 ‫א‬‫א‬‫א‬‫א‬
 W‫א‬
 ‫א‬    
 ‫א‬‫א‬L   ١٠{٠٠٠
 ‫א‬‫א‬L  ١٠{٠٠٠ 

 ‫א‬‫א‬L   ١٠{٠٠٠
 ‫א‬‫א‬L  ١٠{٠٠٠
 ‫א‬‫א‬L   ١٠{٠٠٠
 ‫א‬L  ١٠{٠٠٠ 
 E‫א‬‫א‬‫א‬F  

 ‫א‬‫א‬L   ٣٠{٠٠٠
   
 ‫א‬L  ١٠{٠٠٠ 
 ‫א‬L  ١٠{٠٠٠
 ‫א‬‫א‬L  ١٠{٠٠٠
 E‫א‬‫א‬‫א‬F

- ١٠٥ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬‫א‬  ‫א‬  

 ‫א‬‫א‬L   ٩٠{٠٠٠
   
 ‫א‬L  ٣٠{٠٠٠ 
 ‫א‬L  ٣٠{٠٠٠ 
 ‫א‬‫א‬L  ٣٠{٠٠٠
 E‫א‬‫א‬F

 ‫א‬‫א‬L   ٢٠٠{٠٠٠
 ‫א‬‫א‬L  ٢٠٠{٠٠٠
‫א‬‫א‬‫א‬F
 E‫א‬

 ‫א‬‫א‬L   ٢٤٠{٠٠٠
 ‫א‬L  ٢٤٠{٠٠٠
 E‫א‬‫א‬‫א‬F

 ‫א‬  ‫א‬‫א‬L 
 ‫א‬  ‫א‬  ‫א‬  ‫א‬
 ‫א‬‫א‬L  ١٠{٠٠٠ ‫א‬L  ١٠{٠٠٠
 ‫א‬‫א‬L  ١٠{٠٠٠  
 ‫א‬‫א‬L  ٣٠{٠٠٠  
 ‫א‬‫א‬L ٢٠٠{٠٠٠   ٢٤٠{٠٠٠
 ٢٥٠{٠٠٠  ٢٥٠{٠٠٠
  ٢٤٠{٠٠٠  ‫א‬L ٢٤٠{٠٠٠
 ٢٤٠{٠٠٠  ٢٤٠{٠٠٠
 

- ١٠٦ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬‫א‬  ‫א‬  

 ‫א‬‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ -١
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ -٢
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K
 W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 W‫א‬
 ‫א‬    
 ‫א‬‫א‬L   ١٠{٠٠٠
 ‫א‬‫א‬L  ١٠{٠٠٠ 

 ‫א‬‫א‬L   ١٠{٠٠٠
 ‫א‬‫א‬L  ١٠{٠٠٠
 ‫א‬‫א‬L   ١٠{٠٠٠
 ‫א‬L  ١٠{٠٠٠ 
 E‫א‬‫א‬‫א‬F  

 ‫א‬‫א‬L   ٣٠{٠٠٠
   
 ‫א‬L  ١٠{٠٠٠ 
 ‫א‬L  ١٠{٠٠٠
 ‫א‬‫א‬L  ١٠{٠٠٠

- ١٠٧ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬‫א‬  ‫א‬  

 E‫א‬‫א‬‫א‬F

 ‫א‬‫א‬L   ٩٠{٠٠٠
   
 ‫א‬L  ٣٠{٠٠٠ 
 ‫א‬L  ٣٠{٠٠٠ 
 ‫א‬‫א‬L  ٣٠{٠٠٠
 E‫א‬‫א‬F

 ‫א‬‫א‬L   ٢٠٠{٠٠٠
 ‫א‬‫א‬L  ٢٠٠{٠٠٠
‫א‬‫א‬‫א‬F
 E‫א‬
 ‫א‬‫א‬L   ٢٤٠{٠٠٠
  
 ‫א‬‫א‬L  ١٢٠{٠٠٠
 ‫א‬‫א‬L  ١٢٠{٠٠٠
‫א‬‫א‬‫א‬‫א‬F
 E‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
 W
‫א‬٣W٢W١‫א‬‫א‬
 W‫א‬‫א‬
 

- ١٠٨ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬‫א‬  ‫א‬  


 ‫א‬‫א‬  ‫א‬‫א‬  ‫א‬
  ١٠٠{٠٠٠  E‫א‬F٢٠{٠٠٠  
 ٢٠٠{٠٠٠  EF١٠{٠٠٠  
 ٣٠٠{٠٠٠  EF١٢{٠٠٠  
‫א‬‫א‬١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
 ١٩٥{٠٠٠W‫א‬‫א‬
 ١٨٠{٠٠٠W‫א‬‫א‬
 W‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬
 ‫א‬‫א‬
 ١٩٠{٠٠٠Z١٠{٠٠٠–٢٠٠{٠٠٠Z‫א‬‫א‬
 ٥{٠٠٠Z١٩٠{٠٠٠J ١٩٥{٠٠٠Z‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬
 ١٥{٠٠٠ZE٢D٦FC٥٠٠٠Z‫א‬
 ‫א‬    
 ‫א‬‫א‬L   ١٠{٠٠٠
 ‫א‬L  ١٠{٠٠٠ 
 E‫א‬‫א‬‫א‬F  

 ‫א‬L   ١٥{٠٠٠
   
 ‫א‬‫א‬L  ٢{٥٠٠ 
 ‫א‬‫א‬L  ٧{٥٠٠
 ‫א‬‫א‬L  ٥{٠٠٠
 E‫א‬F

- ١٠٩ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬‫א‬  ‫א‬  

 ‫א‬‫א‬L   ٢٠٠{٠٠٠
 ‫א‬‫א‬L  ٢٠٠{٠٠٠
‫א‬‫א‬F
 E‫א‬‫א‬
 ‫א‬‫א‬L   ١٩٥{٠٠٠
  
 ‫א‬‫א‬L  ٤٨{٧٥٠
 ‫א‬‫א‬L  ١٤٦{٢٥٠
‫א‬‫א‬‫א‬F
 E‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬
 ‫א‬    
 ‫א‬‫א‬L   ١٠{٠٠٠
 ‫א‬L  ١٠{٠٠٠ 
 E‫א‬‫א‬‫א‬F  

 ‫א‬‫א‬L   ٢٠٠{٠٠٠
 ‫א‬‫א‬L  ٢٠٠{٠٠٠
‫א‬‫א‬F
 E‫א‬‫א‬
 ‫א‬‫א‬L   ١٩٠{٠٠٠
  
 ‫א‬‫א‬L  ٤٧{٥٠٠
 ‫א‬‫א‬L  ١٤٢{٥٠٠
‫א‬‫א‬‫א‬F
 E‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬
 ١٩٠{٠٠٠Z١٠{٠٠٠–٢٠٠{٠٠٠Z‫א‬‫א‬
 ١٠{٠٠٠Z١٨٠{٠٠٠J ١٩٠{٠٠٠Z‫א‬‫א‬‫א‬‫א‬

- ١١٠ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬‫א‬  ‫א‬  

 ‫א‬‫א‬‫א‬
 ٣٠{٠٠٠ZE٢D٦FC١٠{٠٠٠Z‫א‬‫א‬
 ‫א‬    
 ‫א‬‫א‬L   ١٠{٠٠٠
 ‫א‬L  ١٠{٠٠٠ 
 E‫א‬‫א‬‫א‬F  

   
 ‫א‬‫א‬L   ٥{٠٠٠
 ‫א‬‫א‬L   ١٥{٠٠٠
 ‫א‬‫א‬L   ١٠{٠٠٠
 ‫א‬‫א‬L  ٣٠{٠٠٠ 
 E‫א‬F 
 ‫א‬‫א‬L   ٢٠٠{٠٠٠
 ‫א‬‫א‬L  ٢٠٠{٠٠٠
‫א‬‫א‬F
 E‫א‬‫א‬
 ‫א‬‫א‬L   ١٨٠{٠٠٠
  
 ‫א‬‫א‬L  ٤٥{٠٠٠
 ‫א‬‫א‬L  ١٣٥{٠٠٠
‫א‬‫א‬‫א‬F
 E‫א‬‫א‬‫א‬‫א‬

- ١١١ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬‫א‬  ‫א‬  

 ‫א‬‫א‬‫א‬
 ‫א‬    
 ‫א‬‫א‬L   ١٠{٠٠٠
 ‫א‬L  ١٠{٠٠٠ 
 E‫א‬‫א‬‫א‬F  

 ‫א‬‫א‬L   ٢٠٠{٠٠٠
 ‫א‬‫א‬L  ٢٠٠{٠٠٠
‫א‬‫א‬F
 E‫א‬‫א‬
 ‫א‬‫א‬L   ١٩٠{٠٠٠
  
 ‫א‬‫א‬L  ٤٧{٥٠٠
 ‫א‬‫א‬L  ١٤٢{٥٠٠
‫א‬‫א‬‫א‬F
 E‫א‬‫א‬‫א‬‫א‬

- ١١٢ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬‫א‬  ‫א‬  

 ‫א‬
 ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬١٤٢٣L١٢L٣٠‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬ ‫א‬  ‫ א‬ ‫א‬  ‫א‬  ‫ א‬‫א‬
 ‫א‬‫א‬    ‫א‬‫א‬  
 ‫א‬‫א‬‫א‬ ٣٠٠{٠٠٠   ‫א‬ ١٥٠{٠٠٠ 
 ‫א‬‫א‬‫א‬ ٣٠٠{٠٠٠   ‫א‬‫א‬ ٢٢٠{٠٠٠ 
 ‫א‬‫א‬‫א‬ ٣٠٠{٠٠٠ ٩٠٠{٠٠٠  ‫א‬‫א‬  ٣٧٠{٠٠٠
 ‫א‬‫א‬     
 ‫א‬‫א‬    ‫א‬‫א‬‫א‬  
 ‫א‬ ٨٠{٠٠٠   ‫א‬ ١٠٠{٠٠٠ 
 ‫א‬ ٢٠{٠٠٠   ‫א‬ ٥٠٠{٠٠٠ 
 ‫א‬‫א‬  ١٠٠{٠٠٠   ١٢٠{٠٠٠ 
 ‫א‬‫א‬   ٩٠{٠٠٠ ‫א‬‫א‬‫א‬ ٧٢٠{٠٠٠
 ‫א‬  ١{٠٩٠{٠٠٠  ‫א‬  ١{٠٩٠{٠٠٠
 ‫א‬  
 W‫א‬‫א‬‫א‬‫א‬
 W‫א‬ -١
 ١٥٠{٠٠٠‫א‬–٢٠٠{٠٠٠‫א‬‫א‬–٢٠٠{٠٠٠‫א‬
K‫א‬‫א‬‫א‬٪١٠‫א‬‫א‬‫א‬‫א‬‫א‬ -٢
K‫א‬‫א‬‫א‬ -٣

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 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬‫א‬  ‫א‬  

 ‫א‬‫א‬
٣W٢W١‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
 ‫א‬‫א‬  ‫א‬‫ א‬ ‫א‬
  ٢٠٠{٠٠٠  E‫א‬F١٠{٠٠٠  ‫א‬
 ٣٠٠{٠٠٠  EF١٥{٠٠٠  ‫א‬
 ٤٠٠{٠٠٠  EF٢٠{٠٠٠  ‫א‬
‫א‬‫א‬١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
 ٢٩٠{٠٠٠W‫א‬‫א‬
 ٢٧٥{٠٠٠W‫א‬‫א‬
 W‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ -١
 K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ -٢
K‫א‬‫א‬

- ١١٤ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬‫א‬  ‫א‬  

 ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬١٤٢٢L٨L٣٠
 ٪٨‫א‬‫א‬‫א‬‫ א‬.١
 ‫א‬‫א‬‫ א‬.٢
 ‫א‬‫א‬‫א‬‫א‬‫א‬ .٣
 W‫א‬
W١٤٢٣L٨L٣٠‫א‬‫א‬‫א‬‫א‬ .٤
 ‫א‬‫א‬  ‫א‬‫א‬  ‫א‬
  ٥٠٠{٠٠٠  J  ‫א‬
 ٤٠٠{٠٠٠  E‫א‬F٢٠{٠٠٠  ‫א‬
 ٣٠٠{٠٠٠  EF١٠{٠٠٠  ‫א‬
 ١٢٠{٠٠٠١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬ .٥
٦٠{٠٠٠‫א‬‫ א‬.٦
 W‫א‬
 K‫א‬‫א‬‫א‬‫א‬

- ١١٥ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
 ٢‫א‬  ‫א‬  

‫א‬‫א‬W‫א‬‫א‬
‫א‬
 ‫א‬‫א‬
 W‫א‬
 ‫א‬    
 ‫א‬L   ١٥{٠٠٠
 ‫א‬L  ١٥{٠٠٠ 

 ‫א‬L   ٨٠{٠٠٠
 ‫א‬L  ٨٠{٠٠٠ 

   
 ‫א‬L   ٨{٠٠٠
 ‫א‬L   ١٢{٠٠٠
  
 ‫א‬‫א‬L  ٨{٠٠٠
٢‫א‬

 ‫א‬‫א‬L  ١٢{٠٠٠
 ‫א‬L   ١٠٠{٠٠٠
  
 ‫א‬‫א‬L  ٥٠{٠٠٠
 ‫א‬‫א‬L  ٤٢{٠٠٠
 ‫א‬‫א‬L  ٨{٠٠٠
 ١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬
 ‫א‬ ‫א‬  ‫ א‬ ‫א‬  ‫א‬  ‫ א‬ ‫א‬

٢
 ‫א‬    ‫א‬‫א‬  
 ‫א‬ ٣٢٠{٠٠٠   ‫א‬‫ א‬ ٢٠٠{٠٠٠ 
 ‫א‬  ٣٢٠{٠٠٠  ‫א‬‫ א‬ ١٠٠{٠٠٠ 
  ‫א‬‫א‬ 
 ٣٠٠{٠٠٠
 ‫א‬‫א‬    ‫א‬‫א‬‫א‬  
 ‫א‬‫א‬ ٢٠٠{٠٠٠   ‫ א‬ ١٠٠{٠٠٠ 

- ١١٦ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
 ٢‫א‬  ‫א‬  

 ‫א‬‫א‬ ٢٠٠{٠٠٠   ‫ א‬ ٣٧٠{٠٠٠ 


 ‫א‬‫א‬ ٢٠٠{٠٠٠   ‫א‬  ٣٠{٠٠٠ 
 ‫א‬‫א‬  ٦٠٠{٠٠٠    ١٢٠{٠٠٠ 
  ‫א‬‫א‬‫א‬   ٦٢٠{٠٠٠
 ‫א‬  ٩٢٠{٠٠٠  ‫א‬   ٩٢٠{٠٠٠
 ‫א‬
 W‫א‬
 ‫א‬‫א‬‫א‬ J ١
‫א‬‫א‬‫א‬ J ٢
 ‫א‬‫א‬
 W‫א‬
 ‫א‬    
   
 ‫א‬L   ٤٠{٠٠٠
 ‫א‬‫א‬L   ١٠٠{٠٠٠
 ‫א‬L  ١٤٠{٠٠٠
 E‫א‬F
 ‫א‬L   ١٤٠{٠٠٠
  
 ‫א‬‫א‬L  ٥٦{٠٠٠
 ‫א‬‫א‬‫א‬L  ٨٤{٠٠٠
 E‫א‬‫א‬‫א‬F 
 ‫א‬‫א‬L   ٤٠{٠٠٠
   
 ‫א‬‫א‬L  ١٦{٠٠٠ 
 ‫א‬‫א‬‫א‬L  ٢٤{٠٠٠
 E‫א‬‫א‬‫א‬F

- ١١٧ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
 ٢‫א‬  ‫א‬  

 ‫א‬L   ٦٩{٠٠٠
   
 ‫א‬‫א‬L  ٢٨{٠٠٠ 
 ‫א‬‫א‬‫א‬L  ٤٢{٠٠٠
 E‫א‬‫א‬F
 ‫א‬‫א‬‫א‬L
 ‫א‬  ‫א‬  ‫א‬  ‫א‬

 ١L١  ١٠٠{٠٠٠  
 ‫א‬L  ٥٦{٠٠٠  
 ‫א‬‫א‬L  ١٦{٠٠٠  
 ‫א‬L  ٢٨{٠٠٠  
   ٢٠٠{٠٠٠
  ٢٠٠{٠٠٠  ٢٠٠{٠٠٠
   ٢٠٠{٠٠٠  
 ‫א‬‫א‬‫א‬L
 ‫א‬  ‫א‬  ‫א‬  ‫א‬

 ١L١  ١٥٠{٠٠٠  
 ‫א‬L  ٨٤{٠٠٠  
 ‫א‬‫א‬L  ٢٤{٠٠٠  
 ‫א‬L  ٤٢{٠٠٠  
   ٣٠٠{٠٠٠
  ٣٠٠{٠٠٠  ٣٠٠{٠٠٠
   ٣٠٠{٠٠٠  

- ١١٨ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
 ٢‫א‬  ‫א‬  

 ١٤٢٠L١٢L٣٠‫א‬‫א‬‫א‬‫א‬
 ‫א‬ ‫א‬  ‫ א‬ ‫א‬  ‫א‬  ‫ א‬ ‫א‬
 ‫א‬    ‫א‬‫א‬  
 ‫א‬‫א‬  ٨٠{٠٠٠   ‫ א‬ ١٢٠{٠٠٠ 
 ‫א‬  ٣٠{٠٠٠   ‫א‬‫ א‬ ٢٠٠{٠٠٠ 
 ‫א‬  ١١٠{٠٠٠  ‫ א‬ ١٢٠{٠٠٠ 
 ‫א‬‫א‬  ٤٤٠{٠٠٠
 ‫א‬‫א‬    ‫א‬‫א‬‫א‬  
 ‫א‬‫א‬ ٢٠٠{٠٠٠   ‫א‬  ٥٥{٠٠٠ 
‫א‬‫א‬‫א‬ ٣٠٠{٠٠٠   ‫א‬  ٨٥{٠٠٠ 
 ‫א‬‫א‬  ٥٠٠{٠٠٠  ‫א‬  ٣٠{٠٠٠ 
 ‫א‬‫א‬‫א‬   ١٧٠{٠٠٠
 ‫א‬  ٦١٠{٠٠٠  ‫א‬   ٦١٠{٠٠٠
 ‫א‬
 ‫א‬‫א‬
 ‫א‬  ‫א‬    
 ١٤٢٣L١٢L٣٠    
 ‫א‬‫א‬L   ٢٠{٠٠٠
 ‫א‬‫א‬L   ١٥{٠٠٠
 ‫א‬‫א‬L   ١٥{٠٠٠
   
 ‫א‬L  ٢٠{٠٠٠
‫א‬L  ١٥{٠٠٠
 ‫א‬L  ١٥{٠٠٠
 E‫א‬‫א‬‫א‬F
    
 ‫א‬‫א‬L   ٨٠{٠٠٠
 ‫א‬‫א‬L   ٨٥{٠٠٠
 ‫א‬‫א‬L   ٨٥{٠٠٠
 ‫א‬L  ٢٥٠{٠٠٠
 E‫א‬F
- ١١٩ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
 ٢‫א‬  ‫א‬  

 ‫א‬‫א‬‫א‬L
 ‫א‬  ‫א‬  ‫א‬  ‫א‬

 ١L١ ٣٠٠{٠٠٠    ٢٠{٠٠٠


   ‫א‬L  ٨٠{٠٠٠
 
  ٢٠٠{٠٠٠
 ٣٠٠{٠٠٠  ٣٠٠{٠٠٠
  ٢٠٠{٠٠٠  

 ‫א‬‫א‬‫א‬L
 ‫א‬  ‫א‬  ‫א‬  ‫א‬

 ١L١ ٣٠٠{٠٠٠    ١٥{٠٠٠


   ‫א‬L  ٨٥{٠٠٠
 
  ٢٠٠{٠٠٠
 ٣٠٠{٠٠٠  ٣٠٠{٠٠٠
  ٢٠٠{٠٠٠  
 ‫א‬‫א‬‫א‬L
 ‫א‬  ‫א‬  ‫א‬  ‫א‬

 ١L١ ٤٠٠{٠٠٠    ١٥{٠٠٠


   ‫א‬L  ٨٥{٠٠٠
 
  ٣٠٠{٠٠٠
 ٤٠٠{٠٠٠  ٤٠٠{٠٠٠
  ٣٠٠{٠٠٠  

 ١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬

- ١٢٠ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
 ٢‫א‬  ‫א‬  

 ‫א‬ ‫א‬  ‫ א‬ ‫א‬  ‫א‬  ‫ א‬ ‫א‬


 ‫א‬    ‫א‬‫א‬  
 ‫א‬  ٨٠{٠٠٠   ‫א‬‫ א‬ ٥٠٠{٠٠٠ 
 ‫א‬ ١٠٠{٠٠٠   ‫א‬‫ א‬ ١٠٠{٠٠٠ 
 ‫א‬  ١٨٠{٠٠٠  ‫א‬‫א‬  ٦٠٠{٠٠٠
 ‫א‬‫א‬    ‫א‬‫א‬‫א‬  
 ‫א‬‫א‬ ٢٠٠{٠٠٠   ‫א‬  ٧٠{٠٠٠ 
 ‫א‬‫א‬ ٢٠٠{٠٠٠   ‫א‬  ٥٠{٠٠٠ 
 ‫א‬‫א‬ ٣٠٠{٠٠٠   ‫א‬  ٣٠{٠٠٠ 
 ‫א‬‫א‬ ٧٠٠{٠٠٠    ١٣٠{٠٠٠ 
  ‫א‬‫א‬‫א‬  ٢٨٠{٠٠٠
 ‫א‬  ٨٨٠{٠٠٠  ‫א‬   ٨٨٠{٠٠٠
 ‫א‬

 ‫א‬‫א‬‫א‬
 W‫א‬
 ‫א‬    
   
 ‫א‬‫א‬L   ٢٠{٠٠٠
 ‫א‬‫א‬L   ١٥{٠٠٠
  
   
 ‫א‬L  ٢٠{٠٠٠
 ‫א‬L  ١٥{٠٠٠
‫א‬‫א‬F
 E‫א‬
 ‫א‬L   ١٠٦{٥٠٠
   
 ‫א‬L  ٥٠{٠٠٠ 
 ‫א‬L  ٣٠{٠٠٠
 ‫א‬L  ١٥{٠٠٠
- ١٢١ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
 ٢‫א‬  ‫א‬  

‫א‬‫א‬L  ١{٥٠٠
   ١٠{٠٠٠
 ‫א‬‫א‬L 
 E‫א‬F
   
 ‫א‬‫א‬L   ٥٣{٢٥٠
 ‫א‬‫א‬L   ٥٣{٢٥٠
 ‫א‬L  ١٠٦{٥٠٠
‫א‬‫א‬F 
 E‫א‬
   
 ‫א‬‫א‬L   ٢٦{٧٥٠
 ‫א‬‫א‬L   ٣١{٧٥٠
 ‫א‬L  ٥٨{٥٠٠ 
 E‫א‬F

 ‫א‬‫א‬‫א‬L
 ‫א‬  ‫א‬  ‫א‬  ‫א‬

 ١L١ ٣٠٠{٠٠٠    ٢٠{٠٠٠


  ‫א‬L  ٥٣{٢٥٠
 ‫א‬L  ٢٦{٧٥٠
 
  ٢٠٠{٠٠٠
 ٣٠٠{٠٠٠  ٣٠٠{٠٠٠
  ٢٠٠{٠٠٠  

- ١٢٢ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
 ٢‫א‬  ‫א‬  


 ‫א‬‫א‬‫א‬L
 ‫א‬  ‫א‬  ‫א‬  ‫א‬

 ١L١ ٣٠٠{٠٠٠    ١٥{٠٠٠


  ‫א‬L  ٥٣{٢٥٠
 ‫א‬L  ٣١{٧٥٠
 
  ٢٠٠{٠٠٠
 ٣٠٠{٠٠٠  ٣٠٠{٠٠٠
  ٢٠٠{٠٠٠  

 ١٤٢٠L١٢L٣٠‫א‬‫א‬‫א‬
 ‫א‬ ‫א‬  ‫ א‬ ‫א‬  ‫א‬  ‫ א‬ ‫א‬
 ‫א‬    ‫א‬‫א‬  
 ‫א‬ ١٨٠{٠٠٠   ‫ א‬ ١٥٠{٠٠٠ 
 ‫א‬ ٢٠٠{٠٠٠   ‫א‬  ٥٠{٠٠٠ 
 ‫א‬  ٣٨٠{٠٠٠  ‫א‬  ١٠٠{٠٠٠ 
  ‫א‬‫א‬   ٣٠٠{٠٠٠

 ‫א‬‫א‬    ‫א‬‫א‬‫א‬  
 ‫א‬‫א‬ ٢٠٠{٠٠٠   ‫א‬  ١٠{٠٠٠ 
 ‫א‬‫א‬ ٢٠٠{٠٠٠   ‫ א‬ ٣٤١{٥٠٠ 
 ‫א‬‫א‬  ٤{٠٠٠{٠٠٠  ‫א‬٣٠{٠٠٠  
    KKE١{٥٠٠F  ٢٨{٥٠٠ 
    ١٠٠{٠٠٠  ٤٨٠{٠٠٠
  ‫א‬‫א‬‫א‬  
 ‫א‬  ٧٨٠{٠٠٠  ‫א‬   ٧٨٠{٠٠٠
 ‫א‬

- ١٢٣ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
 ٢‫א‬  ‫א‬  

 W‫א‬‫א‬
 ‫א‬
 ‫א‬‫א‬
 W‫א‬
 ‫א‬  ‫א‬    
١٤٢١L١٢L٣٠    
 ‫א‬‫א‬L   ١٠{٠٠٠
 ‫א‬L   ٢٠{٠٠٠
 ‫א‬L  ٣٠{٠٠٠ 
 E‫א‬F
١٤٢١L١٢L٣٠  ‫א‬L   ١٤{٠٠٠
  
 ‫א‬‫א‬‫א‬L  ١٠{٠٠٠
 KKL  ٤{٠٠٠
 E‫א‬F
١٤٢١L١٢L٣٠  ‫א‬L   ١٦{٠٠٠
  
 ‫א‬‫א‬L  ٦{٤٠٠
 ‫א‬‫א‬L  ٩{٦٠٠
 E‫א‬‫א‬‫א‬F
١٤٢١L١٢L٣٠  ‫א‬‫א‬L   ٤٠{٠٠٠
  
 ‫א‬‫א‬L  ١٦{٠٠٠
 ‫א‬‫א‬L  ٢٤{٠٠٠
 E‫א‬‫א‬‫א‬F

- ١٢٤ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
 ٢‫א‬  ‫א‬  

١٤٢١L١٢L٣٠    
 ‫א‬‫א‬L   ٦٥{٦٠٠
 ‫א‬‫א‬L   ٩٨{٤٠٠
 ‫א‬‫א‬L  ١٦٤{٠٠٠
‫א‬F
 E
١٤٢١L١٢L٣٠  ‫א‬L   ١٦٤{٠٠٠
  
 ‫א‬L  ٦٥{٦٠٠
 ‫א‬L  ٩٨{٤٠٠
 ‫א‬F
 E
 ١٤٢١L١٢L٣٠‫א‬‫א‬‫א‬‫א‬
 ‫א‬  ‫ א‬ ‫א‬  ‫א‬  ‫ א‬ ‫א‬
 ‫א‬
 ‫א‬    ‫א‬‫א‬  
 ‫א‬ ١٩٠{٠٠٠   ‫א‬‫ א‬ ٢١٠{٠٠٠ 
 ‫א‬  ١٩٠{٠٠٠  ‫א‬‫א‬  ٩٠{٠٠٠ 
 ‫א‬  ٤٠{٠٠٠ 
 ‫א‬‫א‬   ٣٤٠{٠٠٠
 ‫א‬    ‫א‬‫א‬‫א‬  
‫א‬‫א‬ ١٩٦{٨٠٠   ‫ א‬ ٤١٤{٠٠٠ 
‫א‬‫א‬ ٢٩٥{٢٠٠   ‫ א‬ ٢٢٠{٠٠٠ 
‫א‬‫א‬ ١٦٤{٠٠٠   ‫א‬٤٠{٠٠٠  
 ‫א‬‫א‬    KKE٤{٠٠٠F  ٣٦{٠٠٠ 
 ٦٥{٦٠٠    ‫א‬‫א‬‫א‬  ٦٧٠{٠٠٠
 ٩٨{٤٠٠ ١٦٤{٠٠٠ 
 ‫א‬  ٨٢٠{٠٠٠
 ‫א‬  ١{٠١٠{٠٠٠  ‫א‬  ١{٠١٠{٠٠٠
 ‫א‬

- ١٢٥ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
 ٢‫א‬  ‫א‬  

 ‫א‬‫א‬
 W‫א‬
 ٦٠٠{٠٠٠ZE١٥٠{٠٠٠J ٧٥٠{٠٠٠FZE‫א‬‫א‬F‫א‬
 ٢٠٠{٠٠٠ZE٣D١FC٦٠٠{٠٠٠Z‫א‬‫א‬‫א‬‫א‬
 ٢٠٣{٠٠٠Z‫א‬‫א‬‫א‬‫א‬‫א‬
 ٣{٠٠٠Z٢٠٠{٠٠٠J ٢٠٣{٠٠٠Z‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬W
 ٩{٠٠٠Z٣C٣{٠٠٠Z‫א‬
 ‫א‬  ‫א‬    
 ١٤٢٢L١٢L٣٠  ‫א‬L   ٩{٠٠٠
  
 ‫א‬‫א‬L  ٣{٠٠٠
 ‫א‬‫א‬‫א‬L  ٣{٠٠٠
 ‫א‬‫א‬L  ٣{٠٠٠
 ١٤٢٢L١٢L٣٠    
 ‫א‬‫א‬L   ٦٧{٦٦٧
 ‫א‬‫א‬‫א‬L   ٦٧{٦٦٧
 ‫א‬‫א‬L   ٦٧{٦٦٧
 ‫א‬‫א‬‫א‬L  ٢٠٣{٠٠٠ 
‫א‬‫א‬F
 E‫א‬
 ١٤٢٢L١٢L٣٠  ‫א‬L   ٢٠٣{٠٠٠
  
 ‫א‬L  ٦٧{٦٦٧
 ‫א‬‫א‬L  ٦٧{٦٦٧
 ‫א‬L  ٦٧{٦٦٧
 E‫א‬‫א‬F 

- ١٢٦ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
 ٢‫א‬  ‫א‬  

 ١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬‫א‬
 ‫א‬ ‫א‬  ‫א‬ ‫א‬  ‫א‬  ‫ א‬ ‫א‬
 ‫א‬    ‫א‬‫א‬  
 ‫א‬ ١٥٠{٠٠٠   ‫ א‬ ٢٠٠{٠٠٠ 
 ‫א‬ ١٥٠{٠٠٠  ‫א‬‫ א‬ ١٧٠{٠٠٠ 
‫א‬‫א‬  ٣٧٠{٠٠٠
 ‫א‬‫א‬    ‫א‬‫א‬‫א‬  
 ‫א‬‫א‬ ١٣٥{٣٣٣   ‫ א‬ ٣٠٣{٠٠٠ 
 ‫א‬‫א‬‫א‬ ١٣٥{٣٣٣   ‫ א‬ ٢٠٠{٠٠٠ 
 ‫א‬‫א‬ ١٣٥{٣٣٤   ‫א‬  ٥٠{٠٠٠ 
 ‫א‬‫א‬‫א‬ ٢٠٣{٠٠٠   ‫א‬  ٣٠{٠٠٠ 
 ‫א‬‫א‬  ٦٠٩{٠٠٠ ‫א‬   ٥٨٣{٠٠٠
 ‫א‬‫א‬    ‫א‬‫א‬  
  ٦٧{٦٦٧  ‫א‬‫א‬  ٩{٠٠٠ 
‫א‬  ٦٧{٦٦٧   ‫א‬  ٩{٠٠٠
  ٦٧{٦٦٧  ‫א‬‫א‬
‫א‬‫א‬  ٢٠٣{٠٠٠  
 ‫א‬  ٩٦٢{٠٠٠  ‫א‬   ٩٦٢{٠٠٠
 ‫א‬
 ‫א‬‫א‬W
 ‫א‬  ‫א‬    
 ١٤٢٢L١٢L٣٠    
 ‫א‬‫א‬L   ٦٦{٦٦٧
 ‫א‬‫א‬‫א‬L   ٦٦{٦٦٧
 ‫א‬‫א‬L   ٦٦{٦٦٧
 ‫א‬‫א‬‫א‬L  ٢٠٠{٠٠٠ 
‫א‬‫א‬F
 E‫א‬
 ١٤٢٢L١٢L٣٠  ‫א‬L   ٢٠٣{٠٠٠
  
 ‫א‬L  ٦٧{٦٦٧
- ١٢٧ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
 ٢‫א‬  ‫א‬  

 ‫א‬‫א‬L  ٦٧{٦٦٧
 ‫א‬L  ٦٧{٦٦٧
 E‫א‬‫א‬F 
 ١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬‫א‬
 ‫א‬ ‫א‬  ‫ א‬‫א‬  ‫א‬  ‫ א‬ ‫א‬
 ‫א‬    ‫א‬‫א‬  
 ‫א‬  ١٥٠{٠٠٠   ‫ א‬ ٢٠٠{٠٠٠ 
 ‫א‬ ١٥٠{٠٠٠  ‫א‬‫ א‬ ١٧٠{٠٠٠ 
‫א‬‫א‬  ٣٧٠{٠٠٠
 ‫א‬‫א‬    ‫א‬‫א‬‫א‬  
 ‫א‬‫א‬  ١٣٣{٣٣٣   ‫ א‬ ٣٠٣{٠٠٠ 
 ‫א‬‫א‬‫א‬  ١٣٣{٣٣٣   ‫ א‬ ٢٠٠{٠٠٠ 
 ‫א‬‫א‬  ١٣٣{٣٣٤   ‫א‬  ٥٠{٠٠٠ 
 ‫א‬‫א‬‫א‬  ٢٠٠{٠٠٠   ‫א‬  ٣٠{٠٠٠ 
 ‫א‬‫א‬  ٦٠٠{٠٠٠ ‫א‬   ٥٨٣{٠٠٠
 ‫א‬‫א‬    ‫א‬‫א‬  
  ٦٧{٦٦٧    
‫א‬  ٦٧{٦٦٧  
  ٦٧{٦٦٧ 
‫א‬‫א‬  ٢٠٣{٠٠٠
 ‫א‬  ٩٥٣{٠٠٠  ‫א‬   ٩٥٣{٠٠٠
 ‫א‬

- ١٢٨ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
 ٢‫א‬  ‫א‬  

 ‫א‬‫א‬
 W‫א‬
 ٦٠٠{٠٠٠ZE١٥٠{٠٠٠J ٧٥٠{٠٠٠FZE‫א‬‫א‬F‫א‬
 ٢٠٠{٠٠٠ZE٣D١FC٦٠٠{٠٠٠Z‫א‬‫א‬‫א‬‫א‬
 ١٩٠{٠٠٠Z‫א‬‫א‬‫א‬‫א‬‫א‬
 ١٠{٠٠٠Z١٩٠{٠٠٠J ٢٠٠{٠٠٠Z‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬W
 ٣٠{٠٠٠Z٣C١٠{٠٠٠Z‫א‬
 ‫א‬  ‫א‬    
 ١٤٢٢L١٢L٣٠    
 ‫א‬‫א‬L   ١٠{٠٠٠
 ‫א‬‫א‬‫א‬L   ١٠{٠٠٠
 ‫א‬‫א‬L   ١٠{٠٠٠
 ‫א‬‫א‬L  ٣٠{٠٠٠ 
 ١٤٢٢L١٢L٣٠    
 ‫א‬‫א‬L   ٦٣{٣٣٣
 ‫א‬‫א‬‫א‬L   ٦٣{٣٣٣
 ‫א‬‫א‬L   ٦٣{٣٣٤
 ‫א‬‫א‬‫א‬L  ١٩٠{٠٠٠ 
‫א‬‫א‬F
 E‫א‬
 ١٤٢٢L١٢L٣٠  ‫א‬L   ١٩٠{٠٠٠
  
 ‫א‬L  ٦٣{٣٣٣
 ‫א‬‫א‬L  ٦٣{٣٣٣
 ‫א‬L  ٦٣{٣٣٤
 E‫א‬‫א‬F 

- ١٢٩ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
 ٢‫א‬  ‫א‬  

 ١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬‫א‬
 ‫א‬ ‫א‬  ‫א‬ ‫א‬  ‫א‬  ‫ א‬ ‫א‬
 ‫א‬    ‫א‬‫א‬  
 ‫א‬ ١٥٠{٠٠٠   ‫ א‬ ٢٠٠{٠٠٠ 
 ‫א‬ ١٥٠{٠٠٠  ‫א‬‫ א‬ ١٧٠{٠٠٠ 
 ‫א‬‫א‬  ٣٧٠{٠٠٠
 ‫א‬‫א‬    ‫א‬‫א‬‫א‬  
 ‫א‬‫א‬ ١٢٦{٦٦٧   ‫ א‬ ١٠٠{٠٠٠ 
‫א‬‫א‬‫א‬ ١٢٦{٦٦٧   ‫ א‬ ٣٩٠{٠٠٠ 
 ‫א‬‫א‬ ١٢٦{٦٦٧   ‫א‬  ٥٠{٠٠٠ 
‫א‬‫א‬‫א‬ ١٩٠{٠٠٠   ‫א‬  ٣٠{٠٠٠ 
 ‫א‬‫א‬  ٥٧٠{٠٠٠ ‫א‬‫א‬‫א‬   ٥٧٠{٠٠٠
     
 ‫א‬‫א‬   ٣٠{٠٠٠  
 ‫א‬‫א‬   
  ٦٣{٣٣٣ 
‫א‬  ٦٣{٣٣٣ 
  ٦٣{٣٣٤ 
‫א‬ ١٩٠{٠٠٠
 ‫א‬
 ‫א‬  ٩٤٠{٠٠٠  ‫א‬   ٩٤٠{٠٠٠
 ‫א‬
 ‫א‬‫א‬W
 ‫א‬  ‫א‬    
 ١٤٢٢L١٢L٣٠    
 ‫א‬‫א‬L   ٦٦{٦٦٧
 ‫א‬‫א‬‫א‬L   ٦٦{٦٦٧
 ‫א‬‫א‬L   ٦٦{٦٦٦
 ‫א‬‫א‬‫א‬L  ٢٠٠{٠٠٠ 
‫א‬‫א‬F
 E‫א‬
- ١٣٠ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
 ٢‫א‬  ‫א‬  

 ١٤٢٢L١٢L٣٠  ‫א‬L   ١٩٠{٠٠٠


   
 ‫א‬L  ٦٣{٣٣٣ 
 ‫א‬‫א‬L  ٦٣{٣٣٣
 ‫א‬L  ٦٣{٣٣٤
 E‫א‬‫א‬F 
 ١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬
 ‫א‬ ‫א‬  ‫א‬  ‫א‬  ‫א‬  ‫א‬  ‫א‬
 ‫א‬    ‫א‬‫א‬  
 ‫א‬  ١٥٠{٠٠٠   ‫א‬  ٢٠٠{٠٠٠ 
 ‫א‬  ١٥٠{٠٠٠  ‫א‬‫א‬  ١٧٠{٠٠٠ 
 ‫א‬‫א‬  ٣٧٠{٠٠٠
 ‫א‬‫א‬    ‫א‬‫א‬‫א‬  
 ‫א‬‫א‬  ١٣٣{٣٣٣   ‫א‬  ١٠٠{٠٠٠ 
 ‫א‬‫א‬‫א‬  ١٣٣{٣٣٣   ‫א‬  ٣٩٠{٠٠٠ 
 ‫א‬‫א‬  ١٣٣{٣٣٤   ‫א‬  ٥٠{٠٠٠ 
 ‫א‬‫א‬‫א‬  ٢٠٠{٠٠٠   ‫א‬  ٣٠{٠٠٠ 
 ‫א‬‫א‬   ٦٠٠{٠٠٠  ‫א‬‫א‬‫א‬   ٥٧٠{٠٠٠
 ‫א‬‫א‬     
  ٦٣{٣٣٣   
‫א‬  ٦٣{٣٣٣  
  ٦٣{٣٣٤ 
‫א‬‫א‬  ١٩٠{٠٠٠
 ‫א‬   ٩٤٠{٠٠٠  ‫א‬   ٩٤٠{٠٠٠
 ‫א‬

- ١٣١ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
 ٢‫א‬  ‫א‬  

 ‫א‬‫א‬‫א‬
 W‫א‬
 ‫א‬    
 ‫א‬L   ٢٠{٠٠٠
 ‫א‬L  ٢٠{٠٠٠ 
 E‫א‬F 
 ‫א‬L   ١٢٩{٠٠٠
  
 ‫א‬L  ٧٠{٠٠٠
 ‫א‬‫א‬L  ٥٠{٠٠٠
 KKL  ٥{٠٠٠
 ‫א‬KL  ٤{٠٠٠
 E‫א‬F
   
 ‫א‬‫א‬L   ٧٢{٦٦٧
 ‫א‬‫א‬L   ٣٦{٣٣٣
 ‫א‬L  ١٠٩{٠٠٠
 E‫א‬‫א‬‫א‬F
 ‫א‬L   ٢٥٠{٠٠٠
 ‫א‬‫א‬L  ٢٥٠{٠٠٠
 ‫א‬‫א‬L
 ‫א‬  ‫א‬  ‫א‬  ‫א‬
 ‫א‬L  ٢٠{٠٠٠   ١٢٩{٠٠٠
 
   ١٠٩{٠٠٠
  ١٢٩{٠٠٠   ١٢٩{٠٠٠
   ١٠٩{٠٠٠   ١٠٩{٠٠٠

  ١٠٩{٠٠٠   ١٠٩{٠٠٠

- ١٣٢ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
 ٢‫א‬  ‫א‬  

 ‫א‬‫א‬‫א‬‫א‬
 ‫א‬ ‫א‬  ‫א‬  ‫א‬  ‫א‬  ‫ א‬ ‫א‬
 ‫א‬    ‫א‬‫א‬  
 ‫א‬ ١٦٠{٠٠٠   ‫ א‬ ١٨٠{٠٠٠ 
 ‫א‬ ١٤٠{٠٠٠   ‫א‬‫א‬  ٥٠{٠٠٠ 
 ‫א‬  ٣٠٠{٠٠٠ ‫א‬‫א‬  ٣٥٠{٠٠٠
 ‫א‬‫א‬    ‫א‬‫א‬‫א‬  
 ‫א‬‫א‬ ٣٢٧{٣٣٣   ‫ א‬ ٢٠٠{٠٠٠ 
 ‫א‬‫א‬ ١٦٣{٦٦٧   ‫ א‬ ٣٣٠{٠٠٠ 
 ‫א‬‫א‬ ٢٥٠{٠٠٠   ‫ א‬ ١٩٠{٠٠٠ 
 ‫א‬‫א‬   ٧٤١{٠٠٠  ‫א‬٧٠{٠٠٠  
   KKE٥{٠٠٠F  ٦٥{٠٠٠ 
 ‫א‬  ١٣{٠٠٠  ‫א‬  ٣٦{٠٠٠ 
‫א‬  ٣٠٠٠  ٤٦٣{٠٠٠
‫א‬
 ‫א‬‫א‬
 ‫א‬   ١{٠٥٤{٠٠٠  ‫א‬  ١{٠٥٤{٠٠٠
 ‫א‬

- ١٣٣ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
 ٢‫א‬  ‫א‬  

 ‫א‬‫א‬
 W‫א‬
 ٨٢٠{٠٠٠Z٢٢٠{٠٠٠H٦٠٠{٠٠٠Z‫א‬‫א‬‫א‬
 ٢٠٥{٠٠٠ZE٤D١FC٨٢٠{٠٠٠Z‫א‬‫א‬‫א‬
 ١٥{٠٠٠Z٢٠٥{٠٠٠–٢٢٠{٠٠٠Z‫א‬‫א‬‫א‬
 ‫א‬‫א‬W
 ٦٠{٠٠٠Z٤C١٥{٠٠٠Z‫א‬
 ‫א‬    
 ‫א‬L   ٦٠{٠٠٠
   
 ‫א‬‫א‬L  ٢٤{٠٠٠
 ‫א‬‫א‬L  ٣٦{٠٠٠
 ‫א‬L   ٢٢٠{٠٠٠
 ‫א‬‫א‬L  ٢٢٠{٠٠٠


 ‫א‬‫א‬W
 ‫א‬    
 ‫א‬L   ٦٠{٠٠٠
   
 ‫א‬‫א‬L  ٦{٠٠٠
 ‫א‬‫א‬L  ٩{٠٠٠
 ‫א‬‫א‬L  ٢٠٥{٠٠٠

- ١٣٤ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
 ٢‫א‬  ‫א‬  

 ‫א‬‫א‬
 W‫א‬
 ٧٨٠{٠٠٠Z١٨٠{٠٠٠H٦٠٠{٠٠٠Z‫א‬‫א‬‫א‬
 ١٩٥{٠٠٠ZE٤D١FC٧٨٠{٠٠٠Z‫א‬‫א‬‫א‬
 ١٥{٠٠٠Z١٨٠{٠٠٠–١٩٥{٠٠٠Z‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬W
 ٦٠{٠٠٠Z٤C١٥{٠٠٠Z‫א‬‫א‬
 ‫א‬    
   
 ‫א‬‫א‬L   ٢٤{٠٠٠
 ‫א‬‫א‬L   ٣٦{٠٠٠
 ‫א‬‫א‬L  ٦٠{٠٠٠
 ‫א‬L   ١٨٠{٠٠٠
 ‫א‬‫א‬L  ١٨٠{٠٠٠

 ‫א‬‫א‬W
 ‫א‬    
   
 ‫א‬L   ١٨٠{٠٠٠
 ‫א‬‫א‬L   ٦{٠٠٠
 ‫א‬‫א‬L   ٩{٠٠٠
 ‫א‬‫א‬L  ١٩٥{٠٠٠ 

- ١٣٥ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
 ٢‫א‬  ‫א‬  

 ‫א‬W‫א‬‫א‬
 ‫א‬
 ‫א‬‫א‬
 W‫א‬
 ‫א‬  ‫א‬    
 ١٤٢٣L١٢L٣٠    
 ‫א‬L   ٥٠{٠٠٠
 ‫א‬L   ٣٠{٠٠٠
 ‫א‬L  ٨٠{٠٠٠ 
 E‫א‬F
 ١٤٢٣L١٢L٣٠  ‫א‬L   ٣٠{٠٠٠
  
 ‫א‬‫א‬L  ٢٠{٠٠٠
‫א‬‫א‬‫א‬L  ١٠{٠٠٠
 ‫א‬
 E‫א‬F
 ١٤٢٣L١٢L٣٠  ‫א‬L   ٥٠{٠٠٠
  
 ‫א‬‫א‬‫א‬L  ١٦{٦٦٧
 ‫א‬‫א‬‫א‬L  ١٦{٦٦٦
 ‫א‬‫א‬‫א‬L  ١٦{٦٦٧
 E‫א‬‫א‬‫א‬F 
 ١٤٢٣L١٢L٣٠  ‫א‬‫א‬L   ٩٠{٠٠٠
  
 ‫א‬‫א‬‫א‬L  ٣٠{٠٠٠
 ‫א‬‫א‬‫א‬L  ٣٠{٠٠٠
 ‫א‬‫א‬‫א‬L  ٣٠{٠٠٠
 E‫א‬‫א‬‫א‬F
 ١٤٢٣L١٢L٣٠  ‫א‬‫א‬L   ٢٠{٠٠٠
 ‫א‬‫א‬‫א‬L  ٢٠{٠٠٠

- ١٣٦ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
 ٢‫א‬  ‫א‬  

 ١٤٢٣L١٢L٣٠  ‫א‬‫א‬‫א‬L   ٣٠٠{٠٠٠


 ‫א‬‫א‬‫א‬L  ٣٠٠{٠٠٠
 ١٤٢٣L١٢L٣٠  ‫א‬‫א‬‫א‬L   ٣٦٦{٦٦٧
 ‫א‬L  ٣٦٦{٦٦٧

 ‫א‬‫א‬‫א‬‫ א‬L
 ‫א‬  ‫א‬  ‫א‬  ‫א‬
 ‫א‬L  ١٦{٦٦٧  
‫א‬L  ٢٠{٠٠٠  
 ‫א‬  ٣٠{٠٠٠  
 ‫א‬‫א‬L  ٣٠٠{٠٠٠  
‫א‬‫א‬L    ٣٦٦{٦٦٧
 ‫א‬
  ٣٦٦{٦٦٧   ٣٦٦{٦٦٧
   ٣٦٦{٦٦٧ ‫א‬L  ٣٦٦{٦٦٧

  ٣٦٦{٦٦٧   ٣٦٦{٦٦٧

- ١٣٧ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
 ٢‫א‬  ‫א‬  

 ‫א‬‫א‬
 W‫א‬
 ‫א‬‫א‬
 ٢٨٥{٠٠٠Z١٥{٠٠٠–٣٠٠{٠٠٠Z‫א‬‫א‬‫א‬
 ٥{٠٠٠Z٢٨٥{٠٠٠J ٢٩٠{٠٠٠Z‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬W
 ١٠{٠٠٠ZE٣D٦FC٥٠٠٠Z‫א‬
 ‫א‬    
 ‫א‬‫א‬‫א‬L   ١٥{٠٠٠
 ‫א‬‫א‬L  ١٥{٠٠٠ 
 E‫א‬‫א‬‫א‬F  

 ‫א‬L   ١٠{٠٠٠
   
 ‫א‬‫א‬‫א‬L  ١{٦٦٧ 
 ‫א‬‫א‬‫א‬L  ٣{٣٣٣
 ‫א‬‫א‬‫א‬L  ٥{٠٠٠
 E‫א‬F
 ‫א‬‫א‬‫א‬L   ٣٠٠{٠٠٠
 ‫א‬‫א‬‫א‬L  ٣٠٠{٠٠٠
‫א‬‫א‬‫א‬F
 E‫א‬‫א‬
 ‫א‬‫א‬‫א‬L   ٢٨٨{٣٣٣
  
 ‫א‬‫א‬‫א‬L  ٧٢{٠٨٣
 ‫א‬‫א‬‫א‬L  ٢١٦{٢٥٠
‫א‬‫א‬‫א‬‫א‬‫א‬F
 E‫א‬‫א‬‫א‬‫א‬‫א‬

- ١٣٨ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
 ٢‫א‬  ‫א‬  

 ‫א‬‫א‬
 ‫א‬    
 ‫א‬‫א‬‫א‬L   ١٥{٠٠٠
 ‫א‬‫א‬L  ١٥{٠٠٠ 
 E‫א‬‫א‬‫א‬F  
 ‫א‬‫א‬‫א‬L   ٣٠٠{٠٠٠
 ‫א‬‫א‬‫א‬L  ٣٠٠{٠٠٠
‫א‬‫א‬F
 E‫א‬‫א‬
 ‫א‬‫א‬‫א‬L   ٢٨٥{٠٠٠
  
 ‫א‬‫א‬‫א‬L  ٧١{٢٥٠
 ‫א‬‫א‬‫א‬L  ٢١٣{٧٥٠
‫א‬‫א‬‫א‬‫א‬‫א‬F
 E‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬
 ٢٨٥{٠٠٠Z١٥{٠٠٠–٣٠٠{٠٠٠Z‫א‬‫א‬
 ١٠{٠٠٠Z٢٧٥{٠٠٠J ٢٨٥{٠٠٠Z‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬
 ٢٠{٠٠٠ZE٣D٦FC١٠{٠٠٠Z‫א‬‫א‬
 ‫א‬    
 ‫א‬‫א‬‫א‬L   ١٥{٠٠٠
 ‫א‬‫א‬L  ١٠{٠٠٠ 
 E‫א‬‫א‬‫א‬F  

   
 ‫א‬‫א‬‫א‬L   ٣{٣٣٣
 ‫א‬‫א‬‫א‬L   ١٠{٠٠٠
 ‫א‬‫א‬‫א‬L   ٦{٦٦٧

- ١٣٩ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
 ٢‫א‬  ‫א‬  

 ‫א‬‫א‬L  ٢٠{٠٠٠ 
 E‫א‬F 
 ‫א‬‫א‬‫א‬L   ٣٠٠{٠٠٠
 ‫א‬‫א‬‫א‬L  ٣٠٠{٠٠٠
‫א‬‫א‬‫א‬F
 E‫א‬‫א‬
 ‫א‬‫א‬‫א‬L   ٢٧٨{٣٣٣
  
 ‫א‬‫א‬‫א‬L  ٦٩{٥٨٣
 ‫א‬‫א‬‫א‬L  ٢٠٨{٧٥٠
‫א‬‫א‬‫א‬‫א‬‫א‬F
 E‫א‬‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬‫א‬
 ‫א‬    
 ‫א‬‫א‬‫א‬L   ١٥{٠٠٠
 ‫א‬‫א‬L  ١٥{٠٠٠ 
 E‫א‬‫א‬‫א‬F  

 ‫א‬‫א‬‫א‬L   ٣٠٠{٠٠٠
 ‫א‬‫א‬‫א‬L  ٣٠٠{٠٠٠
‫א‬‫א‬‫א‬F
 E‫א‬‫א‬

 ‫א‬‫א‬‫א‬L   ٢٨٥{٠٠٠
  
 ‫א‬‫א‬‫א‬L  ٧١{٢٥٠
 ‫א‬‫א‬‫א‬L  ٢١٣{٧٥٠
‫א‬‫א‬‫א‬‫א‬‫א‬F
 E‫א‬‫א‬‫א‬‫א‬‫א‬

- ١٤٠ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
 ٢‫א‬  ‫א‬  

 ‫א‬‫א‬
 W‫א‬
 ١٦{٠٠٠ZE١٢D٨FCE١٠٠D٨FC٣٠٠{٠٠٠Z‫א‬‫א‬‫א‬
 ‫א‬  ‫א‬    
 ١٤٢٣L٨L٣٠  ‫א‬‫א‬L   ١٦{٠٠٠
 ‫א‬‫א‬‫א‬L  ١٦{٠٠٠ 
 ١٤٢٣L٨L٣٠  ‫א‬‫א‬‫א‬L   ١٦{٠٠٠
 ‫א‬‫א‬‫א‬L  ١٦{٠٠٠
 ١٤٢٣L٨L٣٠  ‫א‬‫א‬‫א‬L   ١٠{٠٠٠
 ‫א‬‫א‬L  ١٠{٠٠٠
 ١٤٢٣L٨L٣٠  ‫א‬‫א‬‫א‬L   ٣٠٠{٠٠٠
 ‫א‬‫א‬‫א‬L  ٣٠٠{٠٠٠
 ١٤٢٣L٨L٣٠  KL   ١٢٠{٠٠٠
  
 ‫א‬‫א‬L  ٤٠{٠٠٠
 ‫א‬‫א‬L  ٤٠{٠٠٠
 ‫א‬‫א‬‫א‬L  ٤٠{٠٠٠
 E١٤٢٢F
 ١٤٢٣L٨L٣٠  ‫א‬‫א‬‫א‬L   ٣٦٤{٠٠٠
 ‫א‬L  ٣٦٤{٠٠٠

- ١٤١ -
 ‫א‬‫א‬‫א‬
ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<퉉ö¹]
‫א‬‫א‬‫א‬‫א‬

‫א‬
‫א‬
 ‫א‬

- ١١٥ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬  ‫א‬  

 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬

W‫א‬‫א‬
 W‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫• א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬‫א‬‫• א‬

 W‫א‬‫א‬
٪٩٠‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 ٧W‫א‬‫א‬

 W‫א‬‫א‬
 K •
K •
 KEData showF‫א‬ •
 K‫א‬ •
K‫א‬‫א‬‫א‬‫א‬‫• א‬

W‫א‬‫א‬
  ١٤٢٢-١٠١١-‫א‬‫א‬

- ١٤٢ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬  ‫א‬  

‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬
‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 ‫א‬
 W‫א‬
 K‫א‬‫א‬‫ א‬J ١
K‫א‬‫א‬ J ٢
K‫א‬‫א‬‫א‬‫ א‬J ٣
K‫א‬‫א‬‫א‬ J ٤
K‫א‬‫א‬‫א‬ J ٥
K J ٦

 ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

- ١٤٣ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬  ‫א‬  

‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 K‫א‬W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 ‫א‬W‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
 K‫א‬
‫א‬‫א‬
 W‫א‬،
 ‫א‬W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
 ‫א‬L
 
 ‫א‬L
 ‫א‬‫א‬L
 ‫א‬KKK‫א‬L
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬

- ١٤٤ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬  ‫א‬  

 ‫א‬‫א‬L
 ‫א‬L
 ‫א‬ ‫א‬
 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 E‫א‬‫א‬F‫א‬‫א‬L
  
 E‫א‬F‫א‬‫א‬L 
 EF‫א‬L 
 W‫א‬
 
 E‫א‬‫א‬F‫א‬‫א‬L
 EF‫א‬L 
 E‫א‬F‫א‬‫א‬L 
‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬L
 ‫א‬L 
‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 ‫א‬‫א‬‫א‬L
 ‫א‬‫א‬L 

- ١٤٥ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬  ‫א‬  

 ‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ ‫א‬‫א‬
 K‫א‬‫א‬
 ‫א‬W
‫א‬‫א‬
 W‫א‬‫א‬‫א‬
 ‫א‬L
 ‫א‬‫א‬L 
 E‫א‬‫א‬‫א‬F
 ‫א‬L
 ‫א‬L 
 E‫א‬F
 W‫א‬‫א‬‫א‬‫א‬
 ‫א‬L
 ‫א‬‫א‬L 
 E‫א‬ ‫א‬‫א‬F
 ‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 E‫א‬F‫א‬‫א‬L
 ‫א‬‫א‬L 
 E‫א‬‫א‬‫א‬‫א‬F
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 E‫א‬F‫א‬‫א‬L

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 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬  ‫א‬  

  
 ‫א‬‫א‬L 
 EF‫א‬L 
 ‫א‬‫א‬W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 ‫א‬L
  
 ‫א‬‫א‬L 
 ‫א‬KKK‫א‬‫א‬L 
 W‫א‬‫א‬‫א‬
 
 ‫א‬‫א‬L
 ‫א‬‫א‬L
 ‫א‬L 
‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬L
 ‫א‬‫א‬L 
 E‫א‬‫א‬‫א‬F
‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬
 ‫א‬‫א‬L
 ‫א‬‫א‬L 
 E‫א‬‫א‬F

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 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬  ‫א‬  

 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬ ‫א‬ •
K‫א‬‫א‬‫א‬‫• א‬
K‫א‬‫א‬ •
K‫א‬‫א‬‫א‬‫א‬ •
 W‫א‬‫א‬
 ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 
 E‫א‬‫א‬F‫א‬‫א‬L
 EF‫א‬L
 E‫א‬F‫א‬‫א‬L 
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 E‫א‬‫א‬F‫א‬‫א‬L
  
 E‫א‬F‫א‬‫א‬L 
 EF‫א‬L 
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

- ١٤٨ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬  ‫א‬  

 W
‫א‬‫א‬
‫א‬‫א‬‫א‬٣{٠٠٠‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬١{٠٠٠
 W‫א‬
 ‫א‬‫א‬‫א‬

 W‫א‬
 ‫א‬    
   
 ‫א‬‫א‬L   ١{٠٠٠
 EF‫א‬‫א‬L   ٢{٠٠٠
 ‫א‬L  ٣{٠٠٠ 
 

 ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 EF‫א‬L
 EF‫א‬L 

‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

- ١٤٩ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬  ‫א‬  

‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
 
 ‫א‬‫א‬L
 ‫א‬‫א‬L
 EF‫א‬‫א‬L 
 W
 W‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬ E١
W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ E٢
 ‫א‬ ‫א‬  ‫ א‬ ‫א‬  ‫א‬  ‫ א‬‫א‬
 ‫א‬    ‫א‬‫א‬  
 ‫א‬‫ א‬ ٩٠{٠٠٠   ‫א‬ ٣٨٠{٠٠٠ 
 ‫א‬  ٥٠{٠٠٠    ١٥٠{٠٠٠ 
 ‫א‬ ١٤٠{٠٠٠    ٥٠{٠٠٠ 
 ‫א‬‫א‬ ٥٨٠{٠٠٠
 ‫א‬    ‫א‬‫א‬‫א‬  
 ‫א‬‫א‬  ٢٠٠{٠٠٠   ‫א‬ ٤٠٠{٠٠٠ 
‫א‬‫א‬  ٣٠٠{٠٠٠   ‫א‬‫א‬  
    ‫א‬  ٢٠{٠٠٠ 
 ‫א‬‫א‬  ٣٠٠{٠٠٠  ‫א‬‫א‬‫א‬ ٤٢٠{٠٠٠
 ‫א‬‫ א‬ ٦٠{٠٠٠  
 ‫א‬ ٨٦٠{٠٠٠
 ‫א‬  ١{٠٠٠{٠٠٠  ‫א‬  ١{٠٠٠{٠٠٠
 ‫א‬

‫א‬‫א‬‫א‬‫א‬ E٣
١٩٠{٠٠٠‫א‬‫א‬١٨٠{٠٠٠‫א‬‫א‬ E٤
‫א‬‫א‬‫א‬

- ١٥٠ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬  ‫א‬  

‫א‬‫א‬‫א‬‫א‬‫א‬ E٥
٣٠{٠٠٠‫א‬ E٦
‫א‬١W١W١‫א‬‫א‬ E٧
 W‫א‬
 K‫א‬
 W‫א‬
 ‫א‬    
 ‫א‬L   ٢٠٠{٠٠٠
   
 ‫א‬L ١٥٠{٠٠٠
 ‫א‬L  ٥٠{٠٠٠
 E‫א‬‫א‬‫א‬F 
 ‫א‬L   ١٨٠{٠٠٠
 ‫א‬L ١٨٠{٠٠٠
 E‫א‬‫א‬F
   
 ‫א‬L   ١٩٠{٠٠٠
 ‫א‬L   ١٩٠{٠٠٠
 ‫א‬‫א‬L ٣٨٠{٠٠٠ 
 E‫א‬‫א‬‫א‬F
 ‫א‬L   ٣٠{٠٠٠
 ‫א‬L  ٣٠{٠٠٠
 E‫א‬‫א‬F
 ‫א‬L   ٣٠{٠٠٠
 ‫א‬L  ٣٠{٠٠٠
 E‫א‬‫א‬F

- ١٥١ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬  ‫א‬  

   
 ‫א‬‫א‬L   ٨٠{٠٠٠
 ‫א‬‫א‬L   ٨٠{٠٠٠
 ‫א‬‫א‬L   ٨٠{٠٠٠
 ‫א‬L ٢٤٠{٠٠٠
 E‫א‬‫א‬F

 ‫א‬L   ٢٠{٠٠٠
 ‫א‬L  ٢٠{٠٠٠
 E‫א‬‫א‬‫א‬‫א‬F
   
 ‫א‬‫א‬L   ٩٠{٠٠٠
 ‫א‬L   ٣٠{٠٠٠
 ‫א‬L ١٢٠{٠٠٠
 E‫א‬‫א‬‫א‬‫א‬F
 ‫א‬‫א‬L   ٦٠{٠٠٠
  
 ‫א‬‫א‬L  ٢٠{٠٠٠
 ‫א‬‫א‬L  ٢٠{٠٠٠
 ‫א‬‫א‬L  ٢٠{٠٠٠
 E‫א‬‫א‬‫א‬‫א‬F 
   
 ‫א‬‫א‬L   ١٤٠{٠٠٠
 ‫א‬‫א‬L   ٢٤٠{٠٠٠
 ‫א‬‫א‬L   ٢٤٠{٠٠٠
 ‫א‬L ٦٢٠{٠٠٠
 E‫א‬‫א‬‫א‬F

- ١٥٢ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬  ‫א‬  

 ‫א‬
 ‫א‬‫א‬
‫א‬‫א‬EFEFEF
 W‫א‬‫א‬‫א‬‫א‬
 ‫א‬ ‫א‬  ‫ א‬ ‫א‬  ‫א‬  ‫א‬
 ‫א‬‫א‬   ١٠{٠٠٠    ٥٠٠{٠٠٠
 ‫א‬   ٤٠{٠٠٠  ‫ א‬ ١٢٠{٠٠٠
 ‫א‬‫א‬    ‫א‬  ١٢{٠٠٠
 ‫א‬‫א‬ ٢٠٠{٠٠٠   ‫א‬  ١٠{٠٠٠
 ‫א‬‫א‬ ٢٠٠{٠٠٠   ‫א‬  ٨{٠٠٠
 ‫א‬‫א‬ ٢٠٠{٠٠٠  ٩٠{٠٠٠
 ‫א‬   ٦٥٠{٠٠٠  ‫א‬  ٦٥٠{٠٠٠
 ‫א‬
٤٠{٠٠٠‫א‬٤٥٠{٠٠٠‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 W‫א‬
 ‫א‬

 ‫א‬‫א‬
‫א‬‫א‬
٤{٠٠٠‫א‬‫א‬‫א‬١٠{٠٠٠
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬
 ‫א‬‫א‬‫א‬



- ١٥٣ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬  ‫א‬  

 ‫א‬‫א‬
‫א‬١W١W١‫א‬‫א‬‫א‬
 W‫א‬‫א‬١٤٢١‫א‬‫א‬‫א‬
 
 ‫א‬ ‫א‬  ‫ א‬ ‫א‬  ‫א‬  ‫א‬
 ‫א‬‫א‬   ١٣{٠٠٠    ٥٥{٠٠٠
 ‫א‬‫א‬   ٢٢{٠٠٠  ‫א‬  ١٠{٠٠٠
   ‫א‬  ٦٠{٠٠٠
 ‫א‬‫א‬    ‫א‬
 ‫א‬‫א‬  ٣٠{٠٠٠ 
 ‫א‬‫א‬‫א‬  ٣٠{٠٠٠ 
 ‫א‬‫א‬  ٣٠{٠٠٠  ٩٠{٠٠٠
 ‫א‬   ١٢٥{٠٠٠  ‫א‬  ١٢٥{٠٠٠
 ‫א‬
،١٤{٠٠٠‫א‬٢١{٠٠٠‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬
 ‫א‬‫א‬ E١
‫א‬‫א‬‫א‬‫א‬ E٢

 ‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬١٤٢٢
‫א‬ ‫א‬  ‫ א‬ ‫א‬  ‫א‬  ‫ א‬‫א‬
 ‫א‬    ‫א‬‫א‬  
 ‫א‬‫ א‬١{٥٠٠{٠٠٠     ٣٠٠{٠٠٠ 
 ‫א‬‫א‬ ٤٠٠{٠٠٠   ‫א‬  ٢٠٠{٠٠٠ 
 ‫א‬ ٣٠٠{٠٠٠     ٢٠٠{٠٠٠ 
 ‫א‬ ٢{٢٠٠{٠٠٠  ‫א‬‫א‬ ٧٠٠{٠٠٠

- ١٥٤ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
‫א‬  ‫א‬  

 ‫א‬    ‫א‬‫א‬‫א‬  
 ‫א‬‫א‬ ١{٠٠٠{٠٠٠    ١{٠٠٠{٠٠٠ 
 ‫א‬‫א‬ ١{٠٠٠{٠٠٠   ‫א‬ ١{٠٠٠{٠٠٠ 
     ‫א‬١{٥٠٠{٠٠٠  
 ‫א‬  ٢{٠٠٠{٠٠٠ ‫א‬E٢٠٠{٠٠٠F ١{٣٠٠{٠٠٠ 
 ‫א‬  
  
 ‫א‬  ٢٠٠{٠٠٠ ٣{٥٠٠{٠٠٠
 ‫א‬‫א‬‫א‬

 ‫א‬  ٤{٢٠٠{٠٠٠  ‫א‬  ٤{٢٠٠{٠٠٠
 ‫א‬

 W‫א‬
W‫א‬‫א‬ E١
 ‫א‬  ‫א‬
 ٥٠٠{٠٠٠  ‫א‬
 ١٥٠{٠٠٠  ‫א‬‫א‬
 ١{٤٠٠{٠٠٠  ‫א‬
 ٢٣٠{٠٠٠  ‫א‬

K‫א‬ E٢
K١٠{٠٠٠‫א‬ E٣
K‫א‬‫א‬‫א‬ E٤
 W‫א‬
 ‫א‬‫א‬ E١
‫א‬‫א‬‫א‬‫א‬ E٢

- ١٥٥ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
 ٣‫א‬  ‫א‬  

‫א‬‫א‬W‫א‬‫א‬‫א‬
 ‫א‬
 ‫א‬‫א‬
 W‫א‬
 ‫א‬    
 ‫א‬L   ٥٠٠{٠٠٠
 ‫א‬‫א‬L  ٥٠٠{٠٠٠ 
 E‫א‬‫א‬F 
 ‫א‬L   ٤٥٠{٠٠٠
 ‫א‬L  ٤٥٠{٠٠٠
 E‫א‬F

 ‫א‬L   ٤٠{٠٠٠
 ‫א‬L  ٤٠{٠٠٠
 E‫א‬‫א‬F
 ٣‫א‬

 ‫א‬L   ٤٠{٠٠٠
 ‫א‬L  ٤٠{٠٠٠
 E‫א‬‫א‬F
   
 ‫א‬‫א‬L   ٣٠{٠٠٠
 ‫א‬‫א‬L   ٣٠{٠٠٠
 ‫א‬‫א‬L   ٣٠{٠٠٠
 ‫א‬L  ٩٠{٠٠٠

٣
 E‫א‬‫א‬F

 ‫א‬L   ٤٠{٠٠٠
  
 ‫א‬L  ٨{٠٠٠
 ‫א‬L  ٣٢{٠٠٠
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬F

- ١٥٦ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
 ٣‫א‬  ‫א‬  

 E‫א‬
 ‫א‬‫א‬L   ١٠{٠٠٠
 ‫א‬L  ١٠{٠٠٠
 E‫א‬‫א‬‫א‬F
   
 ‫א‬‫א‬L   ١٢{٠٠٠
 ‫א‬‫א‬L   ١٠{٠٠٠
  
 ‫א‬L  ١٢{٠٠٠
 ‫א‬L  ١٠{٠٠٠
 E‫א‬‫א‬‫א‬‫א‬F
   
 ‫א‬‫א‬L   ١٥٨{٠٠٠
 ‫א‬‫א‬L   ١٦٠{٠٠٠
 ‫א‬‫א‬L   ١٧٠{٠٠٠
 ‫א‬L  ٤٨٨{٠٠٠
 E‫א‬‫א‬‫א‬F

 ‫א‬‫א‬
 W‫א‬
 ‫א‬    
   
 ‫א‬L   ٤{٠٠٠
 ‫א‬‫א‬L   ٦{٠٠٠
 ‫א‬L  ١٠{٠٠٠

- ١٥٧ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
 ٣‫א‬  ‫א‬  

 ‫א‬‫א‬
 W‫א‬
 ‫א‬    
 ‫א‬L   ٥٥{٠٠٠
 ‫א‬‫א‬L  ٥٥{٠٠٠ 
 E‫א‬‫א‬F 
 ‫א‬L   ٢١{٠٠٠
 ‫א‬L  ٢١{٠٠٠
 E‫א‬F

 ‫א‬L   ١٤{٠٠٠
 ‫א‬L  ١٤{٠٠٠
 E‫א‬‫א‬F
 ‫א‬L   ١٤{٠٠٠
 ‫א‬L  ١٤{٠٠٠
 E‫א‬‫א‬F
   
 ‫א‬‫א‬L   ١٦{٠٠٠
 ‫א‬‫א‬‫א‬L   ١٦{٠٠٠
 ‫א‬‫א‬L   ١٦{٠٠٠
 ‫א‬L  ٤٨{٠٠٠
 E‫א‬‫א‬F
   
 ‫א‬‫א‬L   ١٣{٠٠٠
 ‫א‬KL   ٢٢{٠٠٠
 ‫א‬L  ٣٥{٠٠٠
 E‫א‬‫א‬‫א‬‫א‬‫א‬F
   
 ‫א‬‫א‬L   ٢٠{٠٠٠
 ‫א‬‫א‬‫א‬L   ٢٠{٠٠٠
 ‫א‬‫א‬L   ٢٠{٠٠٠

- ١٥٨ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
 ٣‫א‬  ‫א‬  

 ‫א‬‫א‬L  ٦٠{٠٠٠
 E‫א‬‫א‬F 
 ‫א‬L   ١٨{٠٠٠
   
 ‫א‬‫א‬L  ٦{٠٠٠
 ‫א‬‫א‬‫א‬L  ٦{٠٠٠
 ‫א‬‫א‬L  ٦{٠٠٠
 E‫א‬‫א‬‫א‬‫א‬F 

 ‫א‬‫א‬L  
 ‫א‬  ‫א‬  ‫א‬  ‫א‬
 ‫א‬L  ٢١{٠٠٠  ‫א‬‫א‬L  ٥٥{٠٠٠
  L  ١٤{٠٠٠
   ‫א‬ 
   ٤٨{٠٠٠  
  ٦٩{٠٠٠   ٦٩{٠٠٠
   ٤٨{٠٠٠    ٤٨{٠٠٠

  ٤٨{٠٠٠   ٤٨{٠٠٠
 ‫א‬‫א‬L  
 ‫א‬  ‫א‬  ‫א‬  ‫א‬
L  ١٤{٠٠٠    ١٠{٠٠٠
 ‫א‬  ٣٥{٠٠٠  ‫א‬L  ٢١{٠٠٠
    
   ١٨{٠٠٠
  ٤٩{٠٠٠   ٤٩{٠٠٠
   ١٨{٠٠٠    ١٨{٠٠٠

  ١٨{٠٠٠   ١٨{٠٠٠

- ١٥٩ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
 ٣‫א‬  ‫א‬  


 ‫א‬‫א‬‫א‬L
 ‫א‬  ‫א‬  ‫א‬  ‫א‬
   ٣٠{٠٠٠  ‫א‬L  ١٦{٠٠٠
  ‫א‬L  ٢٠{٠٠٠
   ‫א‬ 
   ٦{٠٠٠  

  ٣٦{٠٠٠   ٣٦{٠٠٠
 ‫א‬L  ٦{٠٠٠    ٦{٠٠٠

  ٦{٠٠٠   ٦{٠٠٠
 ‫א‬‫א‬‫א‬‫א‬L
 ‫א‬  ‫א‬  ‫א‬  ‫א‬
   ٣٠{٠٠٠  ‫א‬L  ١٦{٠٠٠
  ‫א‬L  ٢٠{٠٠٠
   ‫א‬ 
   ٦{٠٠٠  
  ٣٦{٠٠٠   ٣٦{٠٠٠
 ‫א‬L  ٦{٠٠٠    ٦{٠٠٠

  ٦{٠٠٠   ٦{٠٠٠
 ‫א‬‫א‬‫א‬L
 ‫א‬  ‫א‬  ‫א‬  ‫א‬
   ٣٠{٠٠٠  ‫א‬L  ١٦{٠٠٠
  ‫א‬L  ٢٠{٠٠٠
   ‫א‬ 
   ٦{٠٠٠  
  ٣٦{٠٠٠   ٣٦{٠٠٠
 ‫א‬L  ٦{٠٠٠    ٦{٠٠٠

  ٦{٠٠٠   ٦{٠٠٠

- ١٦٠ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
 ٣‫א‬  ‫א‬  

 ‫א‬‫א‬‫א‬
 W‫א‬
 ‫א‬    
 ‫א‬L   ٥٠٠{٠٠٠
   
 ‫א‬L  ٣٠٠{٠٠٠
 ‫א‬L  ٢٠٠{٠٠٠
   
 ‫א‬L   ١٥٠{٠٠٠
 ‫א‬L   ٥٠{٠٠٠
 ‫א‬‫א‬L  ٢٠٠{٠٠٠٠
 ‫א‬L   ١{٤٠٠{٠٠٠
  
 ‫א‬L ١{٠٠٠{٠٠٠
 ‫א‬L  ٤٠٠{٠٠٠
 ‫א‬L   ٢٣٠{٠٠٠
  
 ‫א‬L  ٢٠٠{٠٠٠
 ‫א‬L  ٣٠{٠٠٠
 ‫א‬L   ١{٥٠٠{٠٠٠
 ‫א‬L ١{٥٠٠{٠٠٠
 KKL   ٢٠٠{٠٠٠
 ‫א‬L  ٢٠٠{٠٠٠
 ‫א‬L   ١٠{٠٠٠
 ‫א‬L  ١٠{٠٠٠ 
 E‫א‬F 

 ‫א‬L   ١٠{٠٠٠
 ‫א‬L  ١٠{٠٠٠
 E‫א‬‫א‬F

- ١٦١ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
 ٣‫א‬  ‫א‬  

 ‫א‬L   ٧٤٠{٠٠٠
   
 ‫א‬‫א‬L  ٣٧٠{٠٠٠
 ‫א‬‫א‬L  ٣٧٠{٠٠٠
 E‫א‬‫א‬F 
   
 ‫א‬‫א‬L   ١{٥٠٠{٠٠٠
 ‫א‬KL   ٤٠٠{٠٠٠
 ‫א‬L ١{٩٠٠{٠٠٠
 E‫א‬‫א‬‫א‬‫א‬‫א‬F
   
 ‫א‬L   ٣٠٠{٠٠٠
 ‫א‬L  ٣٠٠{٠٠٠ 

 ‫א‬‫א‬L   ٢٠٠{٠٠٠
 ‫א‬L  ٢٠٠{٠٠٠
 ‫א‬L   ٣٠٠{٠٠٠
 ‫א‬‫א‬L  ٣٠٠{٠٠
 ‫א‬L   ١٨{٠٠٠
   
 ‫א‬‫א‬L  ٦{٠٠٠
 ‫א‬‫א‬‫א‬L  ٦{٠٠٠
 ‫א‬‫א‬L  ٦{٠٠٠
 E‫א‬‫א‬‫א‬‫א‬F 

 

- ١٦٢ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
 ٣‫א‬  ‫א‬  

 ‫א‬‫א‬L
 ‫א‬  ‫א‬  ‫א‬  ‫א‬
 ‫א‬L  ٢١{٠٠٠  ‫א‬‫א‬L  ٥٥{٠٠٠
  L  ١٤{٠٠٠
   ‫א‬ 
   ٤٨{٠٠٠  
  ٦٩{٠٠٠   ٦٩{٠٠٠
   ٤٨{٠٠٠    ٤٨{٠٠٠

  ٤٨{٠٠٠   ٤٨{٠٠٠
 ‫א‬‫א‬L  
 ‫א‬  ‫א‬  ‫א‬  ‫א‬
L  ١٤{٠٠٠    ١٠{٠٠٠
 ‫א‬  ٣٥{٠٠٠  ‫א‬L  ٢١{٠٠٠
    
    ١٨{٠٠٠
  ٤٩{٠٠٠   ٤٩{٠٠٠
   ١٨{٠٠٠    ١٨{٠٠٠

  ١٨{٠٠٠   ١٨{٠٠٠
 ‫א‬‫א‬‫א‬L  
 ‫א‬  ‫א‬  ‫א‬  ‫א‬
   ٣٠{٠٠٠  ‫א‬L  ١٦{٠٠٠
  ‫א‬L  ٢٠{٠٠٠
   ‫א‬ 
   ٦{٠٠٠  
  ٣٦{٠٠٠   ٣٦{٠٠٠
 ‫א‬L  ٦{٠٠٠    ٦{٠٠٠
  ٦{٠٠٠   ٦{٠٠٠

- ١٦٣ -
 ‫א‬‫א‬  ٢٤١  ‫א‬
 ٣‫א‬  ‫א‬  

 ‫א‬‫א‬‫א‬‫א‬L
 ‫א‬  ‫א‬  ‫א‬  ‫א‬
   ٣٠{٠٠٠  ‫א‬L  ١٦{٠٠٠
  ‫א‬L  ٢٠{٠٠٠
   ‫א‬ 
   ٦{٠٠٠  
  ٣٦{٠٠٠   ٣٦{٠٠٠
 ‫א‬L  ٦{٠٠٠    ٦{٠٠٠

  ٦{٠٠٠   ٦{٠٠٠

 ‫א‬‫א‬‫א‬L  
 ‫א‬  ‫א‬  ‫א‬  ‫א‬
   ٣٠{٠٠٠  ‫א‬L  ١٦{٠٠٠
  ‫א‬L  ٢٠{٠٠٠
   ‫א‬ 
   ٦{٠٠٠  
  ٣٦{٠٠٠   ٣٦{٠٠٠
 ‫א‬L  ٦{٠٠٠    ٦{٠٠٠

  ٦{٠٠٠   ٦{٠٠٠


- ١٦٤ -
 ٢٤١  ‫א‬
 ‫א‬‫א‬
 ‫א‬  

 K‫א‬‫א‬ .١
K١٩٨٨‫א‬،‫א‬،‫א‬‫א‬،‫א‬‫א‬، .٢
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬ .٣
K١٩٩٥‫א‬،،‫א‬‫א‬،‫א‬‫א‬،‫א‬
،،‫א‬،،‫א‬، .٤
K١٩٩٥،،‫א‬
،،‫א‬‫א‬،‫א‬‫א‬،‫א‬، .٥
K١٩٩٣‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬ .٦
K،،‫א‬‫א‬
Nekolai & Bazley, Intermediate Accounting, Seventh Edition, South-Western .٧
College, Cincinnati, Ohio, USA ١٩٩٧.

- ١٦٥ -
 ٢٤١  ‫א‬
 ‫א‬
 ‫א‬  

 ‫א‬‫א‬
 ١KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬W‫א‬‫א‬
 ٢٤KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬W‫א‬‫א‬
 ‫א‬‫א‬
 ٧٥KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬W‫א‬‫א‬
 ٧٤KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬‫א‬
 ١٠٠KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬W‫א‬‫א‬
 ‫א‬‫א‬
 ١٤٢KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬

 ‫א‬
 ٤٢KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬W‫א‬‫א‬
 ٤٩KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬W‫א‬‫א‬
 ١١٦KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬W‫א‬‫א‬
 ١٢٣KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬‫א‬
 ١٣٦KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬W‫א‬‫א‬
 ١٥٦KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬W‫א‬‫א‬‫א‬


 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 ‫א‬E‫א‬F‫א‬‫א‬

GOTEVOT appreciates the financial support provided by BAE SYSTEMS

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