{"id":22511,"date":"2024-02-03T14:50:55","date_gmt":"2024-02-03T12:50:55","guid":{"rendered":"https:\/\/www.bekaa.news\/ar\/22511\/"},"modified":"2024-02-03T14:50:55","modified_gmt":"2024-02-03T12:50:55","slug":"%d8%aa%d8%b9%d9%85%d9%8a%d9%85-%d9%87%d8%a7%d9%85-%d9%85%d9%86-%d9%85%d8%b5%d8%b1%d9%81-%d9%84%d8%a8%d9%86%d8%a7%d9%86","status":"publish","type":"post","link":"https:\/\/www.bekaa.news\/ar\/22511\/","title":{"rendered":"\u062a\u0639\u0645\u064a\u0645 &#8220;\u0647\u0627\u0645&#8221; \u0645\u0646 \u0645\u0635\u0631\u0641 \u0644\u0628\u0646\u0627\u0646!"},"content":{"rendered":"<div id=\"fb-root\"><\/div>\n<p dir=\"rtl\"><span style=\"font-size: 18px;\">\u0635\u062f\u0631 \u0639\u0646 \u0645\u0635\u0631\u0641 \u0644\u0628\u0646\u0627\u0646\u060c \u0627\u0644\u064a\u0648\u0645 \u0627\u0644\u0633\u0628\u062a\u060c \u0628\u064a\u0627\u0646 \u062c\u0627\u0621 \u0641\u064a\u0647: &#8220;\u0642\u0631\u0627\u0631 \u0623\u0633\u0627\u0633\u064a \u0631\u0642\u0645 13612\u060c 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\u062a\u0635\u0645\u064a\u0645 \u0645\u062d\u0627\u0633\u0628\u064a \u0639\u0627\u0645 \u0633\u064a\u0645\u0627 \u0627\u0644\u0645\u0627\u062f\u062a\u064a\u0646 2 \u064822 \u0645\u0646\u0647&#8221;.<\/span><\/p>\n<p dir=\"rtl\"><span style=\"font-size: 18px;\">\u0648\u062a\u0627\u0628\u0639\u060c &#8220;\u0648\u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0642\u0631\u0627\u0631 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0631\u0642\u0645 1\/10\/\u062c \u062a\u0627\u0631\u064a\u062e 1984\/4\/9 \u0627\u0644\u0645\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u062a\u0635\u0645\u064a\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0644\u0644\u0645\u0635\u0627\u0631\u0641 \u0648\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0633\u064a\u0645\u0627 \u0627\u0644\u0645\u0644\u062d\u0642 \u0631\u0642\u0645 (4) \u0627\u0644\u0645\u0631\u0641\u0642 \u0628\u0647 \u0627\u0635\u0648\u0644 \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0628\u0627\u0644\u0639\u0645\u0644\u0627\u062a \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629\u060c \u0648\u0639\u0645\u0644\u0627\u064b \u0628\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (IFRS) \u0648\u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0642\u0631\u0627\u0631 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0645\u0631\u0643\u0632\u064a \u0627\u0644\u0645\u0635\u0631\u0641 \u0644\u0628\u0646\u0627\u0646 \u0627\u0644\u0645\u062a\u062e\u0630 \u0641\u064a \u062c\u0644\u0633\u062a\u0647 \u0627\u0644\u0645\u0646\u0639\u0642\u062f\u0629 \u0628\u062a\u0627\u0631\u064a\u062e 2024\/2\/2&#8221;.<\/span><\/p>\n<p dir=\"rtl\"><span style=\"font-size: 18px;\">\u0648\u0623\u0631\u062f\u0641\u060c &#8220;\u064a\u0642\u0631\u0631 \u0645\u0627 \u064a\u0623\u062a\u064a: \u0627\u0644\u0645\u0627\u062f\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 \u0639\u0644\u0649 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0648\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0643\u0627\u0641\u0629\u060c \u0639\u0646\u062f \u0627\u0639\u062f\u0627\u062f \u0627\u0644\u0648\u0636\u0639\u064a\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0645\u0631\u0627\u0639\u0627\u0629 \u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u0629 (IAS21) \u0648\u062a\u062d\u0648\u064a\u0644 \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0648\u062c\u0648\u062f\u0627\u062a \u0648\u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u0627\u0644\u0645\u062d\u0631\u0631\u0629 \u0628\u0627\u0644\u0639\u0645\u0644\u0627\u062a \u0627\u0644\u0627\u062c\u0646\u0628\u064a\u0629 \u0648\u0627\u0644\u0645\u0648\u062c\u0648\u062f\u0627\u062a \u063a\u064a\u0631 Monetary Assets and Liabilities(\u0623\u0648 \u0627\u0644\u0645\u0642\u064a\u0645\u0629 )Fair Value \u0627\u0644\u0645\u0635\u0646\u0641\u0629 \u0628\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629 Non-Monetary Assets( \u0627\u0644\u0646\u0642\u062f\u064a\u0629\u0648\u0641\u0642\u0627\u064b \u0644\u0645\u0646\u0647\u062c\u064a\u0629 \u0627\u0644\u062d\u0642\u0648\u0642 \u0627\u0644\u0635\u0627\u0641\u064a\u0629) (Equity Method) \u0627\u0644\u0649 \u0645\u0627 \u064a\u0648\u0627\u0632\u064a \u0642\u064a\u0645\u062a\u0647\u0627 \u0628\u0627\u0644\u0644\u064a\u0631\u0629 \u0627\u0644\u0644\u0628\u0646\u0627\u0646\u064a\u0629 \u0639\u0644\u0649 \u0627\u0633\u0627\u0633 \u0627\u0644\u0633\u0639\u0631 \u0627\u0644\u0645\u0639\u0644\u0646 \u0639\u0644\u0649 \u0627\u0644\u0645\u0646\u0635\u0629 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629 \u0645\u0646 \u0645\u0635\u0631\u0641 \u0644\u0628\u0646\u0627\u0646 \u0628\u062a\u0627\u0631\u064a\u062e \u0627\u0639\u062f\u0627\u062f \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629&#8221;.<\/span><\/p>\n<p dir=\"rtl\"><span style=\"font-size: 18px;\">\u0648\u0627\u0633\u062a\u0643\u0645\u0644\u060c &#8220;\u0627\u0644\u0645\u0627\u062f\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629 \u064a\u0639\u0645\u0644 \u0628\u0647\u0630\u0627 \u0627\u0644\u0642\u0631\u0627\u0631 \u0627\u0639\u062a\u0628\u0627\u0631\u0627\u064b \u0645\u0646 \u0627\u0644\u0648\u0636\u0639\u064a\u0629 \u0627\u0644\u0645\u0648\u0642\u0648\u0641\u0629 \u0628\u062a\u0627\u0631\u064a\u062e 2024\/1\/31\u060c \u0627\u0644\u0645\u0627\u062f\u0629 \u0627\u0644\u062b\u0627\u0644\u062b\u0629 \u064a\u0646\u0634\u0631 \u0647\u0630\u0627 \u0627\u0644\u0642\u0631\u0627\u0631 \u0641\u064a \u0627\u0644\u062c\u0631\u064a\u062f\u0629 \u0627\u0644\u0631\u0633\u0645\u064a\u0629&#8221;.<\/span><\/p>\n<p dir=\"rtl\"><span style=\"font-size: 18px;\">\u0643\u0645\u0627 \u0623\u0635\u062f\u0631 \u0645\u0635\u0631\u0641 \u0644\u0628\u0646\u0627\u0646 \u062a\u0639\u0645\u064a\u0645\u0627\u064b \u062d\u0645\u0644 \u0627\u0644\u0631\u0642\u0645 166\u060c \u0648\u062c\u0627\u0621 \u0641\u064a \u0627\u0644\u062a\u0639\u0645\u064a\u0645: &#8220;\u0642\u0631\u0627\u0631 \u0627\u0633\u0627\u0633\u064a \u0631\u0642\u0645 13611\u060c \u0627\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0633\u062a\u062b\u0646\u0627\u0626\u064a\u0629 \u0644\u062a\u0633\u062f\u064a\u062f \u0627\u0644\u0648\u062f\u0627\u0626\u0639 \u0627\u0644\u0645\u0643\u0648\u0646\u0629 \u0628\u0639\u062f \u062a\u0627\u0631\u064a\u062e 2019\/10\/31 \u0628\u0627\u0644\u0639\u0645\u0644\u0627\u062a \u0627\u0644\u0627\u062c\u0646\u0628\u064a\u0629&#8221;.<\/span><\/p>\n<p dir=\"rtl\"><span style=\"font-size: 18px;\">\u0648\u0623\u0636\u0627\u0641\u060c &#8220;\u0627\u0646 \u062d\u0627\u0643\u0645 \u0645\u0635\u0631\u0641 \u0644\u0628\u0646\u0627\u0646 \u0628\u0627\u0644\u0627\u0646\u0627\u0628\u0629\u060c \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0646\u0642\u062f \u0648\u0627\u0644\u062a\u0633\u0644\u064a\u0641 \u0633\u064a\u0645\u0627 \u0627\u0644\u0645\u0627\u062f\u062a\u064a\u0646 70 \u0648174 \u0645\u0646\u0647 \u0648\u0628\u0639\u062f \u0627\u0633\u062a\u0637\u0644\u0627\u0639 \u0631\u0623\u064a \u062c\u0645\u0639\u064a\u0629 \u0645\u0635\u0627\u0631\u0641 \u0644\u0628\u0646\u0627\u0646\u060c \u0648\u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0642\u0631\u0627\u0631 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0645\u0631\u0643\u0632\u064a \u0627\u0644\u0645\u0635\u0631\u0641 \u0644\u0628\u0646\u0627\u0646 \u0627\u0644\u0645\u062a\u062e\u0630 \u0641\u064a \u062c\u0644\u0633\u062a\u0647 \u0627\u0644\u0645\u0646\u0639\u0642\u062f\u0629 \u0628\u062a\u0627\u0631\u064a\u062e 2024\/2\/2&#8221;.<\/span><\/p>\n<p dir=\"rtl\"><span style=\"font-size: 18px;\">\u0648\u062a\u0627\u0628\u0639\u060c &#8220;\u064a\u0642\u0631\u0631 \u0645\u0627 \u064a\u0623\u062a\u064a: \u0627\u0644\u0645\u0627\u062f\u0629 \u0627\u0644\u0623\u0648\u0644\u0649: \u062f\u0648\u0646 \u0627\u0644\u0645\u0633 \u0628\u062d\u0642 \u0627\u0644\u0645\u0648\u062f\u0639\u064a\u0646 \u0628\u0627\u0633\u062a\u0639\u0627\u062f\u0629 \u0648\u062f\u0627\u0626\u0639\u0647\u0645\u060c \u0639\u0644\u0649 \u0643\u0644 \u0645\u0635\u0631\u0641 \u0639\u0627\u0645\u0644 \u0641\u064a \u0644\u0628\u0646\u0627\u0646 \u0627\u0646 \u064a\u0642\u0648\u0645 \u0627\u0633\u062a\u062b\u0646\u0627\u0626\u064a\u0627\u064b \u0628\u0645\u0627 \u064a\u0644\u0632\u0645 \u0644\u062a\u0623\u0645\u064a\u0646 \u062a\u0633\u062f\u064a\u062f \u062a\u062f\u0631\u064a\u062c\u064a \u0644\u0644\u0648\u062f\u0627\u0626\u0639 \u0628\u0627\u0644\u0639\u0645\u0644\u0627\u062a \u0627\u0644\u0627\u062c\u0646\u0628\u064a\u0629 \u0627\u0644\u0645\u0643\u0648\u0646\u0629 \u0641\u064a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0641\u062a\u0648\u062d\u0629 \u0628\u0639\u062f 2019\/10\/31 \u0648\u0641\u0642\u0627\u064b \u0644\u0644\u0634\u0631\u0648\u0637 \u0648\u0627\u0644\u0622\u0644\u064a\u0629 \u0627\u0644\u0645\u062d\u062f\u062f\u0629 \u0627\u062f\u0646\u0627\u0647.<\/span><\/p>\n<p dir=\"rtl\"><span style=\"font-size: 18px;\">\u0627\u0644\u0645\u0627\u062f\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629: \u0623\u0648\u0644\u0627\u064b : \u0628\u063a\u064a\u0629 \u0627\u0633\u062a\u0641\u0627\u062f\u0629 \u0623\u064a \u0634\u062e\u0635 \u0637\u0628\u064a\u0639\u064a \u0635\u0627\u062d\u0628 \u062d\u0633\u0627\u0628\u060c \u0645\u0642\u064a\u0645 \u0627\u0648 \u063a\u064a\u0631 \u0645\u0642\u064a\u0645\u060c \u0641\u064a \u0645\u0627 \u064a\u0644\u064a &#8220;\u0635\u0627\u062d\u0628 \u0627\u0644\u062d\u0633\u0627\u0628&#8221; \u0645\u0646 \u0627\u062d\u0643\u0627\u0645 \u0647\u0630\u0627 \u0627\u0644\u0642\u0631\u0627\u0631\u060c \u064a\u0639\u062a\u0645\u062f \u0645\u062c\u0645\u0648\u0639 \u0627\u0631\u0635\u062f\u0629 \u062d\u0633\u0627\u0628\u0627\u062a\u0647 \u0627\u0644\u062f\u0627\u0626\u0646\u0629 \u0643\u0627\u0641\u0629 \u0628\u0627\u0644\u0639\u0645\u0644\u0627\u062a \u0627\u0644\u0627\u062c\u0646\u0628\u064a\u0629\u060c \u0645\u0646 \u063a\u064a\u0631 &#8220;\u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0646\u0642\u062f\u064a\u0629&#8221; \u0628\u0645\u0641\u0647\u0648\u0645 \u0627\u0644\u0642\u0631\u0627\u0631 \u0627\u0644\u0627\u0633\u0627\u0633\u064a \u0631\u0642\u0645 13548 \u062a\u0627\u0631\u064a\u062e 2023\/4\/19 \u062a\u0639\u0645\u064a\u0645 \u0627\u0633\u0627\u0633\u064a \u0631\u0642\u0645 165\u060c \u0628\u0645\u0627 \u0641\u064a\u0647\u0627 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18px;\">\u062b\u0627\u0646\u064a\u0627\u064b: \u064a\u0633\u062a\u0641\u064a\u062f \u0645\u0646 \u0623\u062d\u0643\u0627\u0645 \u0647\u0630\u0627 \u0627\u0644\u0642\u0631\u0627\u0631 &#8220;\u0635\u0627\u062d\u0628 \u0627\u0644\u062d\u0633\u0627\u0628&#8221; \u0639\u0646: \u062d\u0633\u0627\u0628\u0627\u062a\u0647 \u0644\u0623\u062c\u0644 \u0627\u0644\u0645\u0641\u062a\u0648\u062d\u0629 \u0628\u0639\u062f \u062a\u0627\u0631\u064a\u062e 2019\/10\/31\u060c \u0639\u0646\u062f \u0627\u0646\u062a\u0647\u0627\u0621 \u0622\u062c\u0627\u0644\u0647\u0627. &#8211; \u0627\u0644\u0636\u0645\u0627\u0646\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629 (Cash Collateral)\u060c \u0627\u0644\u0645\u0642\u062f\u0645\u0629 \u0645\u0646\u0647 \u0628\u0639\u062f \u062a\u0627\u0631\u06cc\u062e 2019\/10\/31 \u0639\u0646\u062f \u062a\u062d\u0631\u064a\u0631\u0647\u0627&#8221;.<\/span><\/p>\n<p dir=\"rtl\"><span style=\"font-size: 18px;\">\u062b\u0627\u0644\u062b\u0627\u064b: \u0644\u0627 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