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ﺔﻀﺑﺎﻘﻟﺍ ﻲﻣﻼﺳﻹﺍ ﻝﺎﳌﺍ ﺭﺍﺩ
٢٠١١ ﻱﻮﻨﺴﻟﺍ ﺮﻳﺮﻘﺘﻟﺍ
١٨
ﺓﺪﺣﻮﳌﺍ ﺔﻴﻟﺎﳌﺍ ﺕﺎﻧﺎﻴﺒﻟﺍ ﻝﻮﺣ ﺕﺎﺣﺎﻀﻳﺇ
ﺔﻄﺸﻧﻷﺍﻭ ﺲﻴﺳﺄﺘﻟﺍ -١
ﺪـــﻘﻌﺑ ﻲﻣﻼـــﺳﻹﺍ ﻝﺎـــﳌﺍ ﺭﺍﺩ ﺖـــﺴﺳﺄﺗ
ﺎﻣﺎﻬﺒﻟﺍ ﺚﻟﻮﻨﻣﻮﻛﲔﻧﺍﻮﻗﺐﺟﻮﲟﺲﻴﺳﺄﺗ
ﻡﺎﻜﺣﺃ ﻊﻣ ﻖﻔﺘﻳ ﺎﲟ ﺎﻬﺗﺎﻃﺎـــﺸﻧ ﺔﺳﺭﺎﻤﳌ
.ﺀﺍﺮﻐﻟﺍ ﺔﻴﻣﻼـــﺳﻹﺍ ﺔﻌﻳﺮـــﺸﻟﺍ ﺉﺩﺎـــﺒﻣﻭ
ﺭﺍﺪﻠﻟ ﺔﻠﻴﻣﺰﻟﺍﻭ ﺔﻌﺑﺎﺘﻟﺍ ﺕﺎﻛﺮـــﺸﻟﺍ ﻡﺪﻘﺗﻭ
ﺔﻴﻟﺎﳌﺍ ﺕﺎـــﻣﺪﳋﺍ ﻦﻣ ﺔﻌـــﺳﺍﻭ ﺔﻠﻴﻜـــﺸﺗ
ﺕﺍﺭﺎﻤﺜﺘﺳﻻﺍ ﻞﻤـــﺸﺗ ﻲﺘﻟﺍﻭ ﺔﻴﻣﻼـــﺳﻹﺍ
ﺔـــﻳﺭﺎﺠﺘﻟﺍ ﺔـــﻴﻓﺮﺼﳌﺍ ﺕﺎـــﻣﺪﳋﺍﻭ
ﺭﺍﺪﺻﺇﻭ ﺔﺻﺎﳋﺍ ﺺﺼﳊﺍﻭ ﺔﺻﺎﳋﺍﻭ
ﺕﺎﻣﺪﳋﺍﻭ ﺔﺻﺎﳋﺍﻭ ﺔـــﻣﺎﻌﻟﺍ ﻙﻮﻜﺼﻟﺍ
ﺞﻣﺪﻟﺍ ﺕﺎـــﻴﻠﻤﻌﺑ ﺔﺻﺎﳋﺍ ﺔﻳﺭﺎـــﺸﺘﺳﻻﺍ
ﻲﻣﻼـــﺳﻹﺍ ﻞـــﻓﺎﻜﺘﻟﺍﻭ ﺫﺍﻮﺤﺘـــﺳﻻﺍﻭ
ﺕﺍﺭﺎـــﻘﻌﻟﺍ ﺮـــﻳﻮﻄﺗﻭ ﺕﺍﺪـــﻌﳌﺍ ﺮـــﻴﺟﺄﺗﻭ
ﻖﻳﺩﺎﻨﺼﻟﺍ ﻪﺒﺸﺗ ﻲﺘﻟﺍ ﺔﺑﺭﺎﻀﳌﺍ ﺕﺎﻴﻠﻤﻋﻭ
ﻞـــﺜﲤ ﺕﺎـــﺑﺭﺎﻀﳌﺍ ﻥﻷﻭ .ﺔﻳﺭﺎﻤﺜﺘـــﺳﻻﺍ
ﺖـــﺴﻴﻟ ﺎﻬﻘﻳﺩﺎﻨﺻ ﻥﺈﻓ ﺔﻠﺼﻔﻨﻣ ﺕﺎﻧﺎﻴﻛ
ﻞﺑ ﺔﻘﻓﺮﳌﺍ ﺔـــﻴﻟﺎﳌﺍ ﺕﺎﻧﺎﻴﺒﻟﺍ ﻲﻓ ﺓﺪـــﺣﻮﻣ
ﺔﻠﺠﺴﳌﺍ ﺕﺎﺑﺎـــﺴﳊﺍ ﻲﻓ ﺔﻟﻮﻤـــﺸﻣ ﻲﻫ
ﻮﻫ ﺎﻤﻛ ﺔـــﻣﺎﻌﻟﺍ ﺔـــﻴﻧﺍﺰﻴﳌﺍ ﻕﺎـــﻄﻧ ﺝﺭﺎـــﺧ
.٣٣ ﻢﻗﺭ ﺡﺎﻀﻳﺇ ﻲﻓ ﲔﺒﻣ
ﺔﻴﺒﺳﺎﺤﻤﻟﺍ ﺕﺎﺳﺎﻴﺴﻟﺍ -٢
ﺕﺎـــﺳﺎﻴﺴﻟﺍ ﻢـــﻫﺃ ﺩﺭﻮـــﻧ ﻲـــﻠﻳ ﺎـــﻤﻴﻓ
ﺩﺍﺪﻋﺇ ﻲﻓ ﺎـــﻬﻋﺎﺒﺗﺇ ﰎ ﻲﺘﻟﺍ ﺔﻴﺒـــﺳﺎﶈﺍ
ﰎ ﺪﻗﻭ ،ﺓﺪـــﺣﻮﳌﺍ ﺔﻴﻟﺎﳌﺍ ﺕﺎـــﻧﺎﻴﺒﻟﺍ ﻩﺬﻫ
ﺔﺘﺑﺎﺛ ﺓﺭﻮـــﺼﺑ ﺕﺎـــﺳﺎﻴﺴﻟﺍ ﻩﺬﻫ ﻖـــﻴﺒﻄﺗ
ﻢﻟ ﺎﻣ ﺎﻬﻴﻟﺇ ﺭﺎﺸﳌﺍ ﺕﺍﻮﻨـــﺴﻟﺍ ﻊﻴﻤﺟ ﻰﻠﻋ
.ﻚﻟﺫ ﻑﻼﺧ ﺮﻛﺬﻳ
ﺓﺪﺣﻮﻤﻟﺍ ﺔﻴﻟﺎﻤﻟﺍ ﺕﺎﻧﺎﻴﺒﻟﺍ ﺩﺍﺪﻋﺇ ﺲﺳﺃ
ﺭﺍﺪﻟ ﺓﺪﺣﻮﳌﺍ ﺔـــﻴﻟﺎﳌﺍ ﺕﺎﻧﺎﻴﺒﻟﺍ ﺩﺍﺪـــﻋﺇ ﰎ
ﺔـــﻌﺑﺎﺘﻟﺍ ﺎﻬﺗﺎﻛﺮـــﺷﻭ ﻲﻣﻼـــﺳﻹﺍ ﻝﺎـــﳌﺍ
ﺩﺍﺪﻋﻹﺔﻴﻟﻭﺪﻟﺍﺮﻴﻳﺎﻌﻤﻠﻟ ﹰ
ﺎﻘﻓﻭ(ﺔﻋﻮﻤﺍ)
ﺔﻨﳉ ﺕﺍﺮﻴﺴﻔﺗﻭ (
IFRS
) ﺔﻴﻟﺎﳌﺍ ﺮﻳﺭﺎﻘﺘﻟﺍ
(
IFRS
) ﺔﻴﻟﻭﺪﻟﺍ ﺔﻴﻟﺎﳌﺍ ﺮﻳﺭﺎﻘﺘﻟﺍﺕﺍﺮﻴﺴﻔﺗ
ﺔﻟﺪﻌﳌﺍ ﺔﻴﺨﻳﺭﺎﺘﻟﺍ ﺔـــﻔﻠﻜﺘﻟﺍ ﺃﺪـــﺒﳌ ﹰ
ﺎﻘﺒﻃﻭ
ﺔﺣﺎﺘﳌﺍ ﺔـــﻴﻟﺎﳌﺍ ﺕﺍﺩﻮـــﺟﻮﳌﺍ ﻢـــﻴﻴﻘﺗ ﺪـــﻌﺑ
ﺔﻴﻟﺎﳌﺍ ﻝﻮﺻﻷﺍﻭ ،ﺓﺮﺟﺎﺘﳌﺍ ﻙﻮﻜﺻﻭ ﻊﻴﺒﻠﻟ
ﺔﻤﻴﻘﻟﺎﺑ ﺎﻬﺑ ﻆﻔﺘﶈﺍ ﺔـــﻴﻟﺎﳌﺍ ﺕﺎﺑﻮﻠﻄﳌﺍﻭ
ﺓﺭﺎـــﺴﳋﺍ ﻭﺍ ﺢﺑﺮﻟﺍ ﻖـــﻳﺮﻃ ﻦﻋ ﺔـــﻟﺩﺎﻌﻟﺍ
ﺔﻘﺘـــﺸﳌﺍ ﺔﻴﻟﺎﳌﺍ ﺕﺍﻭﺩﻷﺍ ﺩﻮـــﻘﻋ ﻊـــﻴﻤﺟﻭ
.ﺔﻳﺭﺎﻤﺜﺘﺳﻻﺍﺕﺍﺭﺎﻘﻌﻟﺍﻭ
ﻊﻣ ﻖﻓﺍﻮﺘﻟﺎﺑ ﺔـــﻴﻟﺎﳌﺍ ﺕﺎﻧﺎﻴﺒﻟﺍ ﺩﺍﺪـــﻋﺍ ﻥﺇ
ﻲﻀﺘﻘﻳ ﺔﻴﻟﺎﳌﺍ ﺮﻳﺭﺎﻘﺘﻠﻟ ﺔﻴﻟﻭﺪﻟﺍ ﺮﻴﻳﺎﻌﳌﺍ
ﺔﻴﺳﺎﺳﺃ ﺔﻴﺒﺳﺎﺤﻣ ﺕﺍﺮﻳﺪﻘﺗ ﻡﺍﺪﺨﺘـــﺳﺍ
ﺓﺭﺍﺩﻹﺍ ﻦـــﻣ ﹰ
ﺎﻀﻳﺃ ﺐـــﻠﻄﺘﺗ ﺎﻤﻛ .ﺔـــﻨﻴﻌﻣ
ﻖﻴﺒﻄﺗ ﺔﻴﻠﻤﻋ ﻲـــﻓ ﺮﻳﺪﻘﺘﻟﺍ ﻦـــﺴﺣ ﻉﺎﺒﺗﺇ
ﺪﻗﻭ .ﺔﻋﻮﻤﺠﻤﻠﻟ ﺔﻴﺒﺳﺎﶈﺍ ﺕﺎـــﺳﺎﻴﺴﻟﺍ
ﻲﻀﺘﻘﺗ ﻲﺘﻟﺍ ﺕﻻﺎﺍ ﻦﻋ ﺡﺎـــﺼﻓﻹﺍ ﰎ
ﻭﺍ ﺮﻳﺪﻘﺘﻟﺍ ﻦـــﺴﺣ ﻦـــﻣ ﺔـــﻴﻟﺎﻋ ﺕﺎـــﺟﺭﺩ
ﺎﻬﻴﻓ ﺮﺒﺘﻌﺗ ﻲـــﺘﻟﺍ ﺕﻻﺎـــﺍ ﻭﺍ ﺪـــﻴﻘﻌﺘﻟﺍ
ﺔﻴﻤﻫﺃ ﺕﺍﺫ ﺕﺍﺮـــﻳﺪﻘﺘﻟﺍﻭ ﺕﺎـــﺿﺍﺮﺘﻓﻹﺍ
ﻲﻓ ﺓﺪﺣﻮﳌﺍ ﺔـــﻴﻟﺎﳌﺍ ﺕﺎـــﻧﺎﻴﺒﻠﻟ ﺔـــﻳﺮﻫﻮﺟ
٣ ﻢﻗﺭ ﺡﺎــﻀﻳﻹﺍ
ﺔﻴﺒﺳﺎﺤﻤﻟﺍ ﺪﻋﺍﻮﻘﻟﺍﻭ ﺉﺩﺎﺒﻤﻟﺍ ﺭﺎﺛﺁ
ﺩﺍﺪﻋﻹ ﺔﻴﻟﻭﺪﻟﺍ ﺮﻴﻳﺎﻌﻤﻟﺍ :ﺓﺪﻳﺪﺠﻟﺍ
ﺔﻴﻟﺎﻤﻟﺍ ﺮﻳﺭﺎﻘﺘﻟﺍ
ﻲﺘﻟﺍ ﺔﻟﺪﻌﻤﻟﺍﻭ ﺓﺪﻳﺪﺠﻟﺍ ﺮﻴﻳﺎﻌﻤﻟﺍ
ﺔﻋﻮﻤﺠﻤﻟﺍ ﺎﻬﻣﺪﺨﺘﺴﺗ
ﺕﻼﻳﺪﻌﺘﻟﺍﻭ ﺔـــﻴﻟﺎﺘﻟﺍ ﺓﺪـــﻳﺪﳉﺍ ﺮـــﻴﻳﺎﻌﳌﺍ
ﺔﻨـــﺴﻠﻟ ﺓﺮﻣ ﻝﻭﻷ ﺔـــﻴﻣﺍﺰﻟﺇ ﻲـــﻫ ﺎـــﻬﻴﻠﻋ
.٢٠١١ ﺮﻳﺎﻨﻳ ١ ﺦﻳﺭﺎﺗ ﻦﻣ ﹰ
ﺍﺭﺎﺒﺘﻋﺍ ﺔﻴﻟﺎﳌﺍ
ﺩﺍﺪﻋﻹ ﺔـــﻴﻟﻭﺩ ﺮﻴﻳﺎﻌﻣ ﻙﺎـــﻨﻫ ﺪـــﺟﻮﺗ ﻻ
ﺔـــﻨﺠﻠﻟ ﺕﺍﺮﻴـــﺴﻔﺗ ﻭﺃ ﺔـــﻴﻟﺎﳌﺍ ﺮـــﻳﺭﺎﻘﺘﻟﺍ
ﺔﻳﺭﺎﺳ ﺔﻴﻟﻭﺪﻟﺍ ﺔﻴﻟﺎﳌﺍ ﺮﻳﺭﺎﻘﺘﻟﺍ ﺕﺍﺮﻴﺴﻔﺗ
ﹰ
ﺍﺭﺎﺒﺘﻋﺍ ﺔﻴﻟﺎﳌﺍ ﺔﻨـــﺴﻠﻟ ﺓﺮﻣ ﻝﻭﻷ ﻝﻮـــﻌﻔﳌﺍ
ﻚﻟﺫ ﺪﻌﺑ ﻭﺃ ٢٠١١ ﺮـــﻳﺎﻨﻳ ١ ﺦـــﻳﺭﺎﺗ ﻦـــﻣ
ﺎﻬﻟ ﻥﻮﻜﺗ ﻥﺃ ﻊـــﻗﻮﺘﳌﺍ ﻦﻣ ﻲﺘﻟﺍﻭ ﺦـــﻳﺭﺎﺘﻟﺍ
.ﺔﻋﻮﻤﺍ ﻰﻠﻋ ﺔﻳﺮﻫﻮﺟ ﺭﺎﺛﺁ
ﻰـــﻠﻋ ٢٠١٠ ﻡﺎـــﻌﻟ ﻱﻮﻨـــﺴﻟﺍ ﻞـــﻳﺪﻌﺘﻟﺍ
ﺽﺮﻋ" ١ ﻢﻗﺭ ﻲﻟﻭﺪﻟﺍ ﻲﺒـــﺳﺎﶈﺍ ﺭﺎﻴﻌﳌﺍ
ﻞﻳﺪﻌﺘﻟﺍ ﺍﺬـــﻫ ﹼ
ﺺﻨﻳ -"ﺔـــﻴﻟﺎﳌﺍ ﺕﺎـــﻧﺎﻴﺒﻟﺍ
ﹰ
ﻼﻴﻠﲢ ﻡﺪـــﻘﺗ ﻥﺃ ﺓﺄـــﺸﻨﳌﺍ ﻰﻠﻋ ﻥﺃ ﻰـــﻠﻋ
ﻦﻣ ﺮﺼﻨﻋ ﻞﻜـــﻟ ﺮﺧﻵﺍ ﻞﻣﺎـــﺸﻟﺍ ﻞﺧﺪﻠﻟ
ﺕﺍﺮﻴﻐﺘﻟﺍ ﻥﺎـــﻴﺑ ﻲﻓ ﺎ ﹼ
ﻣﺇ ﺓﺄـــﺸﻨﳌﺍ ﺮﺻﺎﻨﻋ
ﺕﺎﺣﺎﻀﻳﻹﺍ ﻲـــﻓ ﻭﺃ ﺔﻴﻜﻠﳌﺍ ﻕﻮـــﻘﺣ ﻲـــﻓ
ﻥﺎﻳﺮـــﺳ ﺦﻳﺭﺎﺗ .ﺔـــﻴﻟﺎﳌﺍ ﺕﺎـــﻧﺎﻴﺒﻟﺍ ﻰـــﻠﻋ
ﻪﻘﻴﺒﻄﺗ ﰎ ﺪﻗﻭ ٢٠١١ ﺮـــﻳﺎﻨﻳ ١ :ﻝﻮﻌﻔﳌﺍ
ﻲﻌﺟﺭ ﺮﺛﺄﺑ
ﻲﻟﻭﺪﻟﺍ ﻲﺒـــﺳﺎﶈﺍ ﺭﺎﻴﻌﳌﺍ ﻰﻠﻋ ﻞﻳﺪﻌﺘﻟﺍ
ﻱﺫ ﻑﺮـــﻄﻟﺍ ﺕﺎـــﺣﺎﺼﻓﺇ" ٢٤ ﻢـــﻗﺭ
ﻝﺪﻌﻳ -(٢٠٠٩ ﻡﺎـــﻋ ﻝﺪـــﻌﳌﺍ) "ﺔـــﻗﻼﻌﻟﺍ
ﻱﺫ ﻑﺮﻄﻟﺍ ﺓﺭﺎـــﺒﻋ ﻒﻳﺮﻌﺗ ﺭﺎـــﻴﻌﳌﺍ ﺍﺬﻫ
ﺕﺂﺸﻨﻤﻠﻟ ﹰ
ﺎﻨﻴﻌﻣ ﹰ
ﺎﻃﺍﺮﺘﺷﺍ ﻝﺪﻌﻳﻭ ﺔﻗﻼﻌﻟﺍ
ﻥﺎﻳﺮـــﺳ ﺃﺪﺑ ﺪـــﻗﻭ .ﺔـــﻣﻮﻜﳊﺎﺑ ﺔـــﻘﻠﻌﺘﳌﺍ
١ ﺦﻳﺭﺎﺗ ﻦﻣ ﹰ
ﺍﺭﺎﺒﺘﻋﺍ ﻞﻳﺪﻌﺘﻟﺍ ﺍﺬﻫ ﻝﻮﻌﻔﻣ
.٢٠١١ ﺮﻳﺎﻨﻳ
ﺭﺎﻴﻌﳌﺍ ﻰﻠﻋ ٢٠١٠ ﻡﺎﻌﻟ ﻱﻮﻨـــﺴﻟﺍ ﻞﻳﺪﻌﺘﻟﺍ
ﺕﺎـــﻧﺎﻴﺒﻟﺍ" ٢٧ ﻢـــﻗﺭ ﻲـــﻟﻭﺪﻟﺍ ﻲﺒـــﺳﺎﶈﺍ
ﺍﺬﻫ ﺺﻨﻳ -"ﺔـــﻠﺼﻔﻨﳌﺍﻭ ﺓﺪﺣﻮﳌﺍ ﺔـــﻴﻟﺎﳌﺍ
ﻦﻣ ﺔﻘﺣﻼﻟﺍ ﺕﻼﻳﺪﻌﺘﻟﺍ ﻥﺃ ﻰﻠﻋ ﻞﻳﺪﻌﺘﻟﺍ
ﺭﺎﻴﻌﳌﺍ ﻰﻠﻋ ٢٧ ﻲﻟﻭﺪﻟﺍ ﻲﺒﺳﺎﶈﺍ ﺭﺎﻴﻌﳌﺍ
ﺕﺍﺮـــﻴﻐﺘﻟﺍ ﺮـــﺛﺃ" ٢١ ﻲـــﻟﻭﺪﻟﺍ ﻲﺒـــﺳﺎﶈﺍ
ﺭﺎﻴﻌﳌﺍﻭ "ﻲـــﺒﻨﺟﻷﺍ ﻑﺮـــﺼﻟﺍ ﺭﺎﻌـــﺳﺃ ﻲﻓ
ﻲﻓ ﺕﺍﺭﺎﻤﺜﺘﺳﻻﺍ" ٢٨ ﻲﻟﻭﺪﻟﺍ ﻲﺒـــﺳﺎﶈﺍ
ﻲﺒـــﺳﺎﶈﺍ ﺭﺎﻴﻌﳌﺍﻭ "ﺔـــﻠﻴﻣﺰﻟﺍ ﺕﺎﻛﺮـــﺸﻟﺍ
ﻊﻳﺭﺎـــﺸﳌﺍ ﻲـــﻓ ﺺـــﺼﳊﺍ" ٣١ ﻲـــﻟﻭﺪﻟﺍ
ﺕﺍﺮﺘﻔﻠﻟ ﻲـــﻌﺟﺭ ﺮﺛﺄﺑ ﻖﺒﻄﻨﺗ "ﺔﻛﺮﺘـــﺸﳌﺍ
١ ﺦﻳﺭﺎﺗ ﻦﻣ ﹰ
ﺍﺭﺎـــﺒﺘﻋﺍ ﺃﺪﺒﺗ ﻲﺘﻟﺍ ﺔﻳﻮﻨـــﺴﻟﺍ
ﻞﺒﻗ ﻭﺃ ﺦﻳﺭﺎﺘﻟﺍ ﻚـــﻟﺫ ﺪﻌﺑ ﻭﺃ ٢٠٠٩ ﻮـــﻴﻟﻮﻳ
ﻲﺒﺳﺎﶈﺍ ﺭﺎﻴﻌﳌﺍ ﻖﻴﺒﻄﺗ ﻢﺘﻳ ﺎﻣﺪﻨﻋ ﻚﻟﺫ
ﺕﻼﻳﺪﻌﺘﻟﺍ ﻩﺬﻫﻭ .ﻚـــﻟﺫ ﻞﺒﻗ ٢٧ ﻲﻟﻭﺪﻟﺍ
ﺃﺪﺒﺗ ﻲﺘﻟﺍ ﺔﻳﻮﻨـــﺴﻟﺍ ﺕﺍﺮﺘﻔﻟﺍ ﻰﻠﻋ ﻖﺒﻄﻨﺗ
ﺪﻌﺑ ﻭﺃ ٢٠١٠ ﻮﻴﻟﻮﻳ ١ ﺦـــﻳﺭﺎﺗ ﻦﻣ ﹰ
ﺍﺭﺎـــﺒﺘﻋﺍ
.ﻲﻌﺟﺭ ﺮﺛﺄﺑ ﺎﻬﻘﻴﺒﻄﺗ ﰎﺪﻗﻭ ﺦﻳﺭﺎﺘﻟﺍ ﻚﻟﺫ
ﻲﻟﻭﺪﻟﺍ ﻲﺒﺳﺎﶈﺍ ﺭﺎﻴﻌﳌﺍ ﻰﻠﻋﺕﻼﻳﺪﻌﺘﻟﺍ
ﻒﻴﻨﺼﺗ -ﺽﺮﻌﻟﺍ :ﺔـــﻴﻟﺎﳌﺍ ﺕﺍﻭﺩﻷﺍ" ٣٢
ﺏﺎﺤﺻﻷ ﺢﻤـــﺴﺗ - "ﺭﺍﺪـــﺻﻹﺍ ﻕﻮـــﻘﺣ
ﻕﻮﻘﳊﺍ ﺕﺍﺩﺎﻬـــﺷﻭ ﺕﺍﺭﺎﻴﳋﺍﻭ ﻕﻮﻘﳊﺍ
ﻕﻮﻘﺣ ﺕﺍﻭﺩﺃ ﻦـــﻣ ﺩﺪـــﺤﻣ ﺩﺪﻋ ﺀﺍﺮـــﺸﺑ
ﻞﺑﺎﻘﻣ ﻚﻟﺫﻭ ﺓﺄـــﺸﻨﳌﺎﺑ ﺔﺻﺎﳋﺍ ﺔـــﻴﻜﻠﳌﺍ
ﺎﻬﻔﻴﻨﺼﺗ ﻢﺘﻳ ﺔﻠﻤﻋ ﺔـــﻳﺃ ﻦﻣ ﺩﺪﺤﻣ ﻎﻠﺒﻣ
ﻁﺮـــﺸﺑ ،ﺔﻴﻜﻠﻣ ﻕﻮﻘﺣ ﺕﺍﻭﺩﺃ ﺎﻬﻧﺃ ﻰـــﻠﻋ
ﺕﺍﺭﺎﻴﳋﺍ ﻭﺃ ﻕﻮـــﻘﳊﺍ ﺓﺄـــﺸﻨﳌﺍ ﻡﺪﻘﺗ ﻥﺃ
ﻊﻴﻤﳉ ﺔﻳﻮﺌﻣ ﺔﺒﺴﻨﺑ ﻕﻮﻘﳊﺍ ﺕﺍﺩﺎﻬﺷ ﻭﺃ
ﺕﺍﻭﺩﺃ ﻦﻣ ﺔﺌﻔﻟﺍ ﺲﻔﻨﻟ ﲔﻴﻟﺎﳊﺍ ﺎﻬﻴﻜﻟﺎﻣ
.ﺎﻬﺑ ﺔﺻﺎﳋﺍ ﺔﻘﺘﺸﳌﺍ ﺮﻴﻏ ﺔﻴﻜﻠﳌﺍ ﻕﻮﻘﺣ
١ ﻮﻫ ﻞﻳﺪﻌﺘﻟﺍ ﺍﺬﻫ ﻝﻮﻌﻔﻣ ﻥﺎﻳﺮﺳ ﺦﻳﺭﺎﺗ
.٢٠١٠ ﺮﻳﺍﺮﺒﻓ
ﺭﺎﻴﻌﳌﺍ ﻰﻠﻋ ٢٠١٠ ﻡﺎﻌﻟ ﻱﻮﻨﺴﻟﺍ ﻞﻳﺪﻌﺘﻟﺍ
ﺞﻣﺩ" ٣ ﺔﻴﻟﺎﳌﺍ ﺮﻳﺭﺎﻘﺘﻟﺍ ﺩﺍﺪـــﻋﻹ ﻲﻟﻭﺪﻟﺍ
:"ﺕﺎﻛﺮﺸﻟﺍ
ﺉﺭﺎﻄﻟﺍ ﻞﺑﺎﻘﻤﻠﻟ ﻝﻮﺤﺘﻟﺍ ﺕﺎﻃﺍﺮﺘﺷﺍ (ﺃ)
ﺦﻳﺭﺎﺗ ﻞـــﺒﻗ ﺖﺛﺪﺣ ﺕﺎﻛﺮـــﺸﻟﺍ ﺞﻣﺩ ﻦـــﻣ
ﻝﺪﻌﳌﺍ ﻲـــﻟﻭﺪﻟﺍ ﺭﺎﻴﻌﳌﺍ ﻝﻮـــﻌﻔﻣ ﻥﺎﻳﺮـــﺳ
ﻥﺃ ﻰﻠﻋ ﺺﻨﻳ :ﺔـــﻴﻟﺎﳌﺍ ﺮﻳﺭﺎﻘﺘﻟﺍ ﺩﺍﺪـــﻋﻹ
ﺩﺍﺪﻋﻹ ﻲﻟﻭﺪﻟﺍ ﺭﺎـــﻴﻌﳌﺍ ﻰﻠﻋ ﺕﻼﻳﺪﻌﺘﻟﺍ
:ﺔﻴﻟﺎﳌﺍ ﺕﺍﻭﺩﻷﺍ" ٧ ﻢـــﻗﺭ ﺔﻴﻟﺎﳌﺍ ﺮﻳﺭﺎﻘﺘﻟﺍ
ﻲﻟﻭﺪﻟﺍ ﻲﺒﺳﺎﶈﺍ ﺭﺎﻴﻌﳌﺍ ،"ﺕﺎﺣﺎﺼﻓﻹﺍ
ﺭﺎﻴﻌﳌﺍﻭ "ﺽﺮـــﻌﻟﺍ :ﺔـــﻴﻟﺎﳌﺍ ﺕﺍﻭﺩﻷﺍ" ٣٢
:ﺔﻴﻟﺎﳌﺍ ﺕﺍﻭﺩﻷﺍ" ٣٩ ﻲﻟﻭﺪﻟﺍ ﻲﺒـــﺳﺎﶈﺍ
ﻲـــﻐﻠﺗ ﻲـــﺘﻟﺍﻭ ،"ﺱﺎـــﻴﻘﻟﺍﻭ ﻑﺍﺮـــﺘﻋﻻﺍ
ﻰﻠﻋ ﻖﺒﻄﻨﺗ ﻻ ،ﺉﺭﺎﻄﻟﺍ ﻞﺑﺎﻘﻤﻠﻟ ﺀﺎﻔﻋﻹﺍ
ﻲﺘﻟﺍﻭ ﺞﻣﺩ ﻦﻣ ﺄﺸﻧ ﻱﺬﻟﺍ ﺉﺭﺎﻄﻟﺍ ﻞﺑﺎﻘﳌﺍ
ﻖﻴﺒﻄﺗ ﺦﻳﺭﺎﺗ ﺎﻫﺫﺍﻮﺤﺘـــﺳﺍ ﺦﻳﺭﺍﻮﺗ ﻖﺒﺴﻳ
٣ ﺔﻴﻟﺎﳌﺍ ﺮﻳﺭﺎﻘﺘﻟﺍ ﺩﺍﺪﻋﻹ ﻲﻟﻭﺪﻟﺍ ﺭﺎﻴﻌﳌﺍ
ﻖﺒﻄﻨﻳ .(٢٠٠٨ ﻡﺎﻋ ﻲﻓ ﻝﺪ ﹼ
ﻌﻣ ﻮـــﻫ ﺎﻤﻛ)
ﺦﻳﺭﺎﺘﺑ ﺃﺪﺒﺗ ﻲﺘﻟﺍ ﺔﻳﻮﻨـــﺴﻟﺍ ﺕﺍﺮﺘﻔﻟﺍ ﻰﻠﻋ
.ﻲﻌﺟﺭ ﺮﺛﺄﺑ ﻪﻘﻴﺒﻄﺗ ﰎ .٢٠١٠ ﻮﻴﻟﻮﻳ ١
ﺭﺎﻴﺘﺧﺍ ﻥﺇ :ﺔﻴﻠﻗﻷﺍ ﺺـــﺼﺣ ﺱﺎﻴﻗ (ﺏ)
ﺔﻟﺩﺎﻌﻟﺍ ﺔﻤﻴﻘﻟﺎﺑ ﺔـــﻴﻠﻗﻷﺍ ﺺﺼﺣ ﺱﺎﻴﻗ
ﺔﻴﻓﺎﺼﻟﺍ ﻝﻮﺻﻸﻟ ﺔﻴﺒـــﺴﻨﻟﺍ ﺔﺼﳊﺎﺑ ﻭﺃ
ﺎﻬﻴﻠﻋ ﺫﻮﺤﺘـــﺴﳌﺍ ﺔـــﺴﺳﺆﳌﺎﺑ ﺔـــﺻﺎﳋﺍ
ﻞﺜﲤ ﻲﺘﻟﺍ ﺕﺍﻭﺩﻷﺍ ﻰـــﻠﻋ ﻂـــﻘﻓ ﻖـــﺒﻄﻨﻳ
ﻖـــﳊﺍ ﺢـــﻨﲤﻭ ﺔـــﻴﻟﺎﺣ ﺔـــﻴﻜﻠﻣ ﺺـــﺼﺣ
ﻝﻮﺻﻷﺍ ﻦﻣ ﺔﻴﺒﺴﻧ ﺔﺼﺣ ﻲﻓ ﺎﻬﺑﺎﺤﺻﻷ