{"id":12924,"date":"2020-04-28T00:00:00","date_gmt":"2020-04-27T21:00:00","guid":{"rendered":"https:\/\/fipco.com.sa\/new\/%d8%aa%d8%b9%d9%84%d9%86-%d8%b4%d8%b1%d9%83%d8%a9-%d9%81%d9%8a%d8%a8%d9%83%d9%88-%d8%a7%d9%84%d9%86%d8%aa%d8%a7%d8%a6%d8%ac-%d8%a7%d9%84%d9%85%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a3%d9%88%d9%84\/"},"modified":"2024-12-19T11:37:32","modified_gmt":"2024-12-19T08:37:32","slug":"%d8%aa%d8%b9%d9%84%d9%86-%d8%b4%d8%b1%d9%83%d8%a9-%d9%81%d9%8a%d8%a8%d9%83%d9%88-%d8%a7%d9%84%d9%86%d8%aa%d8%a7%d8%a6%d8%ac-%d8%a7%d9%84%d9%85%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a3%d9%88%d9%84","status":"publish","type":"post","link":"https:\/\/fipco.com.sa\/new\/%d8%aa%d8%b9%d9%84%d9%86-%d8%b4%d8%b1%d9%83%d8%a9-%d9%81%d9%8a%d8%a8%d9%83%d9%88-%d8%a7%d9%84%d9%86%d8%aa%d8%a7%d8%a6%d8%ac-%d8%a7%d9%84%d9%85%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a3%d9%88%d9%84\/","title":{"rendered":"\u062a\u0639\u0644\u0646 \u0634\u0631\u0643\u0629 \u0641\u064a\u0628\u0643\u0648 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0623\u0648\u0644\u064a\u0629 \u0627\u0644\u0645\u0648\u062d\u062f\u0629 \u0644\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0645\u0646\u062a\u0647\u064a\u0629 \u0641\u064a 31\/03\/2020\u0645 (\u062b\u0644\u0627\u062b\u0629 \u0623\u0634\u0647\u0631)"},"content":{"rendered":"
\n\n\n\n\n\n\n\n\n\n\n\n
\u0628\u0646\u062f<\/th>\n\u0627\u0644\u0631\u0628\u0639 \u0627\u0644\u062d\u0627\u0644\u064a<\/th>\n\u0627\u0644\u0631\u0628\u0639 \u0627\u0644\u0645\u0645\u0627\u062b\u0644 \u0645\u0646 \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u0633\u0627\u0628\u0642<\/th>\n\u0627\u0644\u062a\u063a\u064a\u0631%<\/th>\n\u0627\u0644\u0631\u0628\u0639 \u0627\u0644\u0633\u0627\u0628\u0642<\/th>\n\u0627\u0644\u062a\u063a\u064a\u0631 %<\/th>\n<\/tr>\n<\/thead>\n
\u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a\/\u0627\u0644\u0627\u064a\u0631\u0627\u062f\u0627\u062a<\/td>\n48.3<\/span><\/td>\n36.7<\/span><\/td>\n31.607<\/span><\/td>\n43<\/span><\/td>\n12.325<\/span><\/td>\n<\/tr>\n
\u0627\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0631\u0628\u062d (\u0627\u0644\u062e\u0633\u0627\u0631\u0629)<\/td>\n10<\/span><\/td>\n5.8<\/span><\/td>\n72.413<\/span><\/td>\n4.1<\/span><\/td>\n143.902<\/span><\/td>\n<\/tr>\n
\u0627\u0644\u0631\u0628\u062d (\u0627\u0644\u062e\u0633\u0627\u0631\u0629) \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a<\/td>\n5.8<\/span><\/td>\n-3.9<\/span><\/td>\n–<\/span><\/td>\n-10.8<\/span><\/td>\n–<\/span><\/td>\n<\/tr>\n
\u0635\u0627\u0641\u064a \u0627\u0644\u0631\u0628\u062d (\u0627\u0644\u062e\u0633\u0627\u0631\u0629) \u0628\u0639\u062f \u0627\u0644\u0632\u0643\u0627\u0629 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u0629<\/td>\n4.2<\/span><\/td>\n-2.2<\/span><\/td>\n–<\/span><\/td>\n-12.8<\/span><\/td>\n–<\/span><\/td>\n<\/tr>\n
\u0627\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0634\u0627\u0645\u0644<\/td>\n4.2<\/span><\/td>\n-3.1<\/span><\/td>\n–<\/span><\/td>\n-13<\/span><\/td>\n–<\/span><\/td>\n<\/tr>\n<\/tbody>\n
\u062c\u0645\u064a\u0639 \u0627\u0644\u0623\u0631\u0642\u0627\u0645 \u0628\u0627\u0644\u0640 (\u0645\u0644\u064a\u0648\u0646) \u0631\u064a\u0627\u0644 \u0633\u0639\u0648\u062f\u064a<\/td>\n<\/tr>\n<\/tfoot>\n<\/table>\n<\/div>\n
\n

 <\/p>\n

 <\/p>\n\n\n\n\n\n<\/colgroup>\n\n\n\n\n\n\n\n
\u0628\u0646\u062f<\/th>\n\u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629<\/th>\n\u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0645\u0645\u0627\u062b\u0644\u0629 \u0645\u0646 \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u0633\u0627\u0628\u0642<\/th>\n\u0627\u0644\u062a\u063a\u064a\u0631%<\/th>\n<\/tr>\n<\/thead>\n
\u0625\u062c\u0645\u0627\u0644\u064a \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 (\u0628\u0639\u062f \u0627\u0633\u062a\u0628\u0639\u0627\u062f \u062d\u0642\u0648\u0642 \u0627\u0644\u0623\u0642\u0644\u064a\u0629)<\/td>\n143.3<\/span><\/td>\n174.7<\/span><\/td>\n-17.973<\/span><\/td>\n<\/tr>\n
\u0631\u0628\u062d\u064a\u0629 (\u062e\u0633\u0627\u0631\u0629) \u0627\u0644\u0633\u0647\u0645<\/td>\n0.4<\/span><\/td>\n-0.2<\/span><\/td>\n<\/tr>\n<\/tbody>\n
\u062c\u0645\u064a\u0639 \u0627\u0644\u0623\u0631\u0642\u0627\u0645 \u0628\u0627\u0644\u0640 (\u0645\u0644\u064a\u0648\u0646) \u0631\u064a\u0627\u0644 \u0633\u0639\u0648\u062f\u064a<\/td>\n<\/tr>\n<\/tfoot>\n<\/table>\n<\/div>\n
\n

 <\/p>\n

 <\/p>\n\n\n\n<\/colgroup>\n\n\n\n\n\n\n\n\n
\u0628\u0646\u062f<\/th>\n\u062a\u0648\u0636\u064a\u062d<\/th>\n<\/tr>\n<\/thead>\n
\u064a\u0639\u0648\u062f \u0633\u0628\u0628 \u0627\u0644\u0627\u0631\u062a\u0641\u0627\u0639 ( \u0627\u0644\u0627\u0646\u062e\u0641\u0627\u0636 ) \u0641\u064a \u0635\u0627\u0641\u064a \u0627\u0644\u0631\u0628\u062d \u062e\u0644\u0627\u0644 \u0627\u0644\u0631\u0628\u0639 \u0627\u0644\u062d\u0627\u0644\u064a \u0645\u0642\u0627\u0631\u0646\u0629 \u0645\u0639 \u0627\u0644\u0631\u0628\u0639 \u0627\u0644\u0645\u0645\u0627\u062b\u0644 \u0645\u0646 \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u0633\u0627\u0628\u0642 \u0625\u0644\u0649<\/td>\n\u064a\u0639\u0648\u062f \u0627\u0644\u0633\u0628\u0628 \u0644\u062a\u062d\u0642\u064a\u0642 \u0635\u0627\u0641\u064a \u0631\u0628\u062d \u0644\u0644\u0631\u0628\u0639 \u0627\u0644\u0623\u0648\u0644 \u0645\u0646 2020\u0645 \u0645\u0642\u0627\u0628\u0644 \u0635\u0627\u0641\u064a \u062e\u0633\u0627\u0631\u0629 \u0644\u0644\u0631\u0628\u0639 \u0627\u0644\u0645\u0645\u0627\u062b\u0644 \u0645\u0646 2019\u0645 \u0628\u0634\u0643\u0644 \u0631\u0626\u064a\u0633\u064a \u0625\u0644\u0649:<\/p>\n

 <\/p>\n

1- \u0646\u0645\u0648 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0628\u0645\u0639\u062f\u0644 31.6% \u0646\u062a\u064a\u062c\u0629 \u0644\u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0637\u0644\u0628 \u0639\u0644\u0649 \u0645\u0646\u062a\u062c\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u062e\u0644\u0627\u0644 \u0627\u0644\u0641\u062a\u0631\u0629 \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0627\u0631\u062a\u0641\u0627\u0639 \u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u062a\u0627\u0628\u0639\u0629 (\u0634\u0631\u0643\u0629 \u0641\u0628\u0643 \u0644\u0644\u0635\u0646\u0627\u0639\u0629).<\/p>\n

 <\/p>\n

2- \u0627\u0646\u062e\u0641\u0627\u0636 \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u062d\u064a\u062b \u0643\u0627\u0646 \u064a\u062a\u0645 \u062a\u062d\u0645\u064a\u0644 \u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0639\u0644\u0649 \u0628\u0646\u062f \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u062e\u0644\u0627\u0644 \u0641\u062a\u0631\u0629 \u0627\u0644\u0631\u0628\u0639 \u0627\u0644\u0623\u0648\u0644 \u0645\u0646 \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u0645\u0627\u0644\u064a 2019\u0645 \u062a\u0645\u0627\u0634\u064a\u0627\u064b \u0645\u0639 \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)\u060c \u062d\u064a\u062b \u0627\u0646\u0637\u0644\u0642 \u0627\u0644\u062a\u0634\u063a\u064a\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0644\u0634\u0631\u0643\u0629 \u0641\u0628\u0643 \u0644\u0644\u0635\u0646\u0627\u0639\u0629 \u0641\u064a \u0627\u0644\u0631\u0628\u0639 \u0627\u0644\u062b\u0627\u0646\u064a \u0645\u0646 \u0627\u0644\u0639\u0627\u0645 2019.<\/p>\n

 <\/p>\n

3- \u0627\u0646\u062e\u0641\u0627\u0636 \u0645\u0635\u0631\u0648\u0641 \u0627\u0644\u0632\u0643\u0627\u0629 \u0646\u062a\u064a\u062c\u0629 \u0644\u0627\u0633\u062a\u062d\u0648\u0627\u0630 \u0627\u0644\u0634\u0631\u0643\u0629 \u0639\u0644\u0649 \u062d\u0635\u0635 \u0627\u0644\u0623\u0642\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0627\u0644\u0645\u0639\u0644\u0646 \u0639\u0646\u0647\u0627 \u0639\u0644\u0649 \u0645\u0648\u0642\u0639 \u0627\u0644\u0633\u0648\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 (\u062a\u062f\u0627\u0648\u0644) \u0628\u062a\u0627\u0631\u064a\u062e 2 \u0645\u0627\u0631\u0633 2020\u0645.<\/p>\n

 <\/p>\n

4- \u0639\u0643\u0633 \u0645\u062e\u0635\u0635 \u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646\u064a\u0629 \u0644\u0627\u0646\u062a\u0641\u0627\u0621 \u0627\u0644\u063a\u0631\u0636 \u0645\u0646\u0647\u060c \u0648\u0630\u0644\u0643 \u0644\u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0628\u0634\u0643\u0644 \u0631\u0626\u064a\u0633\u064a \u0648\u062a\u0633\u0648\u064a\u0629 \u0627\u0644\u0639\u0644\u0627\u0642\u0627\u062a \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646\u064a\u0629 \u0645\u0639 \u0628\u0639\u0636 \u0627\u0644\u0639\u0645\u0644\u0627\u0621.<\/p>\n

 <\/p>\n

\u0648\u062c\u0627\u0621\u062a \u0647\u0630\u0647 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0628\u0627\u0644\u0631\u063a\u0645 \u0645\u0646:<\/p>\n

 <\/p>\n

1- \u0627\u0631\u062a\u0641\u0627\u0639 \u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0628\u064a\u0639 \u0648\u0627\u0644\u062a\u0633\u0648\u064a\u0642 \u062e\u0644\u0627\u0644 \u0627\u0644\u0631\u0628\u0639 \u0627\u0644\u0623\u0648\u0644 \u0645\u0646 \u0639\u0627\u0645 2020 \u0648\u0630\u0644\u0643 \u0644\u062a\u0635\u0646\u064a\u0641\u0647\u0627 \u0636\u0645\u0646 \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u062e\u0644\u0627\u0644 \u0641\u062a\u0631\u0629 \u0627\u0644\u0631\u0628\u0639 \u0627\u0644\u0623\u0648\u0644 \u0645\u0646 \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u0645\u0627\u0644\u064a 2019 \u0646\u0638\u0631\u0627\u064b \u0644\u0639\u062f\u0645 \u0628\u062f\u0621 \u0627\u0644\u062a\u0634\u063a\u064a\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0644\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0622\u0646\u0630\u0627\u0643.<\/p>\n

 <\/p>\n

2- \u0627\u0631\u062a\u0641\u0627\u0639 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0628\u0633\u0628\u0628 \u062a\u0648\u0642\u0641 \u0631\u0633\u0645\u0644\u0629 \u0641\u0648\u0627\u0626\u062f \u0627\u0644\u0642\u0631\u0648\u0636 \u0644\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0646\u062a\u064a\u062c\u0629 \u0644\u0627\u0646\u0637\u0644\u0627\u0642 \u0627\u0644\u062a\u0634\u063a\u064a\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u060c \u0648\u0627\u0644\u062a\u064a \u0643\u0627\u0646 \u064a\u062a\u0645 \u0631\u0633\u0645\u0644\u062a\u0647\u0627 \u062e\u0644\u0627\u0644 \u0641\u062a\u0631\u0629 \u0627\u0644\u0631\u0628\u0639 \u0627\u0644\u0623\u0648\u0644 \u0645\u0646 \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u0645\u0627\u0644\u064a 2019\u0645.<\/p>\n

 <\/p>\n

3- \u0627\u0646\u062e\u0641\u0627\u0636 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0623\u062e\u0631\u0649 \u0646\u062a\u064a\u062c\u0629 \u0644\u0627\u0633\u062a\u0631\u062f\u0627\u062f \u0645\u0628\u0644\u063a \u0627\u0644\u0645\u0642\u0627\u0628\u0644 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0639\u0645\u0627\u0644\u0629 \u062e\u0644\u0627\u0644 \u0641\u062a\u0631\u0629 \u0627\u0644\u0631\u0628\u0639 \u0627\u0644\u0623\u0648\u0644 \u0645\u0646 \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u0645\u0627\u0644\u064a 2019\u0645.<\/td>\n<\/tr>\n

\u064a\u0639\u0648\u062f \u0633\u0628\u0628 \u0627\u0644\u0627\u0631\u062a\u0641\u0627\u0639 ( \u0627\u0644\u0627\u0646\u062e\u0641\u0627\u0636 ) \u0641\u064a \u0635\u0627\u0641\u064a \u0627\u0644\u0631\u0628\u062d \u062e\u0644\u0627\u0644 \u0627\u0644\u0631\u0628\u0639 \u0627\u0644\u062d\u0627\u0644\u064a \u0645\u0642\u0627\u0631\u0646\u0629 \u0645\u0639 \u0627\u0644\u0631\u0628\u0639 \u0627\u0644\u0633\u0627\u0628\u0642 \u0625\u0644\u0649<\/td>\n\u062d\u0642\u0642\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u062e\u0644\u0627\u0644 \u0627\u0644\u0631\u0628\u0639 \u0627\u0644\u0623\u0648\u0644 \u0645\u0646 \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u0645\u0627\u0644\u064a 2020\u0645 \u0635\u0627\u0641\u064a \u0623\u0631\u0628\u0627\u062d \u0642\u062f\u0631\u0647\u0627 4.2 \u0645\u0644\u064a\u0648\u0646 \u0631\u064a\u0627\u0644 \u0645\u0642\u0627\u0631\u0646\u0629 \u0628\u062e\u0633\u0627\u0626\u0631 \u0635\u0627\u0641\u064a\u0629 \u0642\u062f\u0631\u0647\u0627 12.8 \u0645\u0644\u064a\u0648\u0646 \u0631\u064a\u0627\u0644 \u0644\u0644\u0631\u0628\u0639 \u0627\u0644\u0631\u0627\u0628\u0639 \u0645\u0646 \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u0645\u0627\u0644\u064a 2019\u0645\u060c \u0648\u064a\u0639\u0648\u062f \u0633\u0628\u0628 \u0630\u0644\u0643 \u0625\u0644\u0649:<\/p>\n

 <\/p>\n

1- \u0627\u0631\u062a\u0641\u0627\u0639 \u0645\u062c\u0645\u0644 \u0627\u0644\u0631\u0628\u062d \u0646\u062a\u064a\u062c\u0629 \u0644\u0632\u064a\u0627\u062f\u0629 \u0643\u0645\u064a\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0648\u0627\u0644\u062a\u064a \u062a\u062d\u0642\u0642\u062a \u0644\u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0637\u0644\u0628 \u0639\u0644\u0649 \u0645\u0646\u062a\u062c\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u0648\u0634\u0631\u0643\u062a\u0647\u0627 \u0627\u0644\u062a\u0627\u0628\u0639\u0629 (\u0634\u0631\u0643\u0629 \u0641\u0628\u0643 \u0644\u0644\u0635\u0646\u0627\u0639\u0629) \u062e\u0644\u0627\u0644 \u0641\u062a\u0631\u0629 \u0627\u0644\u0631\u0628\u0639 \u0627\u0644\u0623\u0648\u0644 \u0645\u0646 \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u0645\u0627\u0644\u064a 2020\u0645.<\/p>\n

2- \u0627\u0646\u062e\u0641\u0627\u0636 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0641\u064a \u0641\u064a\u0628\u0643\u0648 \u0648\u0634\u0631\u0643\u062a\u0647\u0627 \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0628\u0633\u0628\u0628 \u062a\u062d\u0633\u0646 \u0627\u0644\u0645\u0632\u064a\u062c \u0627\u0644\u0628\u064a\u0639\u064a \u0641\u064a \u0643\u0644\u0627 \u0627\u0644\u0634\u0631\u0643\u062a\u064a\u0646.<\/p>\n

3- \u0627\u0646\u062e\u0641\u0627\u0636 \u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0628\u064a\u0639 \u0648\u0627\u0644\u062a\u0633\u0648\u064a\u0642 \u0648\u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0646\u062a\u064a\u062c\u0629 \u0644\u0642\u064a\u0627\u0645 \u0627\u0644\u0634\u0631\u0643\u0629 \u0628\u062a\u0643\u0648\u064a\u0646 \u0645\u062e\u0635\u0635\u0627\u062a \u062e\u0644\u0627\u0644 \u0627\u0644\u0631\u0628\u0639 \u0627\u0644\u0631\u0627\u0628\u0639 \u0645\u0646 \u0627\u0644\u0639\u0627\u0645 2019\u0645\u060c \u062a\u0645\u0627\u0634\u064a\u0627\u064b \u0645\u0639 \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).<\/td>\n<\/tr>\n

\u0637\u0628\u064a\u0639\u0629 \u0631\u0623\u064a \u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a<\/td>\n\u0627\u0644\u0631\u0623\u064a \u063a\u064a\u0631 \u0627\u0644\u0645\u0639\u062f\u0644<\/td>\n<\/tr>\n
\u0625\u0639\u0627\u062f\u0629 \u062a\u0628\u0648\u064a\u0628 \u0628\u0639\u0636 \u0623\u0631\u0642\u0627\u0645 \u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0629<\/td>\n\u062a\u0645 \u0625\u0639\u0627\u062f\u0629 \u062a\u0628\u0648\u064a\u0628 \u0628\u0639\u0636 \u0623\u0631\u0642\u0627\u0645 \u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0629 \u0644\u0644\u062a\u0648\u0627\u0641\u0642 \u0645\u0639 \u0627\u0644\u0639\u0631\u0636 \u0627\u0644\u0645\u062a\u0628\u0639 \u0644\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629.<\/td>\n<\/tr>\n
\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0636\u0627\u0641\u064a\u0629<\/td>\n– \u064a\u0634\u0627\u0631 \u0625\u0644\u0649 \u0623\u0646 \u0623\u0631\u0635\u062f\u0629 \u0645\u0634\u0627\u0631\u064a\u0639 \u062a\u062d\u062a \u0627\u0644\u062a\u0646\u0641\u064a\u0630 \u0642\u062f \u0627\u0631\u062a\u0641\u0639\u062a \u0628\u0642\u064a\u0645\u0629 7 \u0645\u0644\u064a\u0648\u0646 \u0631\u064a\u0627\u0644 \u0646\u062a\u064a\u062c\u0629 \u0634\u0631\u0627\u0621 \u0645\u0643\u0627\u0626\u0646 \u062c\u062f\u064a\u062f\u0629 \u0630\u0627\u062a \u062a\u0642\u0646\u064a\u0627\u062a \u062d\u062f\u064a\u062b\u0629 \u0641\u064a \u0634\u0631\u0643\u0629 \u0641\u064a\u0628\u0643\u0648\u060c \u0644\u0627 \u0632\u0627\u0644\u062a \u062a\u062d\u062a \u0627\u0644\u0627\u0633\u062a\u0644\u0627\u0645 \u0648\u0627\u0644\u062a\u0631\u0643\u064a\u0628 \u0628\u0647\u062f\u0641 \u0631\u0641\u0639 \u0627\u0644\u0637\u0627\u0642\u0629 \u0627\u0644\u0625\u0646\u062a\u0627\u062c\u064a\u0629 \u0641\u064a \u0623\u0643\u064a\u0627\u0633 \u0627\u0644\u0623\u0633\u0645\u0646\u062a \u0645\u0646 54 \u0645\u0644\u064a\u0648\u0646 \u0643\u064a\u0633 \u0625\u0644\u0649 108 \u0645\u0644\u064a\u0648\u0646 \u0643\u064a\u0633 \u0633\u0646\u0648\u064a\u0627\u064b\u060c \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0645\u0643\u0627\u0626\u0646 \u0635\u0646\u0627\u0639\u0629 \u0627\u0644\u062e\u064a\u0648\u0637 \u0628\u0647\u062f\u0641 \u0631\u0641\u0639 \u0627\u0644\u0637\u0627\u0642\u0629 \u0627\u0644\u0625\u0646\u062a\u0627\u062c\u064a\u0629 \u0648\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u062c\u0648\u062f\u0629 \u0648\u0631\u0641\u0639 \u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0625\u0646\u062a\u0627\u062c.<\/p>\n

 <\/p>\n

– \u0627\u0639\u062a\u0628\u0627\u0631\u064b\u0627 \u0645\u0646 1 \u064a\u0646\u0627\u064a\u0631 2019\u0645\u060c \u0642\u0627\u0645\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u0628\u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a \u0631\u0642\u0645 16 \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0645\u0646\u0647\u062c\u064a\u0629 \u0627\u0644\u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0643\u0627\u0645\u0644 \u0628\u0623\u062b\u0631 \u0631\u062c\u0639\u064a \u0645\u0639 \u0625\u062b\u0628\u0627\u062a \u0627\u0644\u0623\u062b\u0631 \u0627\u0644\u062a\u0631\u0627\u0643\u0645\u064a \u0644\u0644\u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0623\u0648\u0644\u064a \u0643\u062a\u0633\u0648\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0631\u0635\u064a\u062f \u0627\u0644\u0627\u0641\u062a\u062a\u0627\u062d\u064a \u0644\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u0628\u0642\u0627\u0629 \u0628\u0627\u0646\u062e\u0641\u0627\u0636 \u0628\u0642\u064a\u0645\u0629 554 \u0623\u0644\u0641 \u0631\u064a\u0627\u0644\u060c \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u062a\u0633\u0648\u064a\u0627\u062a \u0623\u062e\u0631\u0649\u060c \u062a\u0645 \u062a\u0648\u0636\u064a\u062d\u0647\u0627 \u0628\u0627\u0644\u0625\u064a\u0636\u0627\u062d \u0631\u0642\u0645 24 \u0641\u064a \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0627\u0644\u0645\u0648\u062d\u062f\u0629 \u0627\u0644\u0645\u0646\u062a\u0647\u064a\u0629 \u0628\u062a\u0627\u0631\u064a\u062e 31 \u062f\u064a\u0633\u0645\u0628\u0631 2019\u0645\u060c \u0627\u0644\u062a\u064a \u0623\u062b\u0631\u062a \u0623\u064a\u0636\u0627\u064b \u0628\u0627\u0646\u062e\u0641\u0627\u0636 \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0644\u0644\u0631\u0628\u0639 \u0627\u0644\u0623\u0648\u0644 \u0645\u0646 \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u0645\u0627\u0644\u064a 2019\u0645 \u0628\u0642\u064a\u0645\u0629 300 \u0623\u0644\u0641 \u0631\u064a\u0627\u0644.<\/p>\n

 <\/p>\n

 <\/p>\n

– \u062c\u062f\u064a\u0631 \u0628\u0627\u0644\u0630\u0643\u0631 \u0623\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u0642\u062f \u0623\u0639\u0644\u0646\u062a \u064a\u0648\u0645 \u0623\u0645\u0633 \u0627\u0644\u0627\u062b\u0646\u064a\u0646 \u0627\u0644\u0645\u0648\u0627\u0641\u0642 27 \u0627\u0628\u0631\u064a\u0644 \u0628\u0623\u0646\u0647\u0627 \u0623\u0646\u0647\u062a \u0643\u0627\u0641\u0629 \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0646\u0638\u0627\u0645\u064a\u0629 \u0644\u0635\u0641\u0642\u0629 \u0627\u0644\u0627\u0633\u062a\u062d\u0648\u0627\u0630 \u0639\u0644\u0649 \u062d\u0635\u0635 \u0627\u0644\u0623\u0642\u0644\u064a\u0629 \u0628\u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u062a\u0627\u0628\u0639\u0629 (\u0634\u0631\u0643\u0629 \u0641\u0628\u0643 \u0644\u0644\u0635\u0646\u0627\u0639\u0629)\u060c \u0648\u064a\u0645\u0643\u0646 \u0627\u0644\u0625\u0637\u0644\u0627\u0639 \u0639\u0644\u0649 \u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u062d\u0648\u0644 \u0627\u0644\u0625\u0641\u0635\u0627\u062d\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0635\u0641\u0642\u0629 \u0627\u0644\u0627\u0633\u062a\u062d\u0648\u0627\u0630 \u0628\u0627\u0644\u0631\u062c\u0648\u0639 \u0625\u0644\u0649 \u062a\u0642\u0631\u064a\u0631 \u0645\u062c\u0644\u0633 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0633\u0646\u0648\u064a \u0627\u0644\u0645\u0631\u0641\u0642 \u0628\u0647\u0630\u0627 \u0627\u0644\u0625\u0639\u0644\u0627\u0646\u060c \u0648\u064a\u0645\u0643\u0646 \u0644\u0644\u0633\u0627\u062f\u0629 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0627\u0644\u0627\u0637\u0644\u0627\u0639 \u0639\u0644\u0649 \u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0648\u0637\u0628\u064a\u0639\u0629 \u0639\u0645\u0644\u0647\u0627 \u0648\u0645\u0646\u062a\u062c\u0627\u062a\u0647\u0627 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0636\u063a\u0637 \u0639\u0644\u0649 \u0627\u0644\u0631\u0627\u0628\u0637 \u0627\u0644\u062a\u0627\u0644\u064a:<\/p>\n

 <\/p>\n

https:\/\/www.youtube.com\/watch?v=z7V-SO9Dflk<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

\u0628\u0646\u062f \u0627\u0644\u0631\u0628\u0639 \u0627\u0644\u062d\u0627\u0644\u064a \u0627\u0644\u0631\u0628\u0639 \u0627\u0644\u0645\u0645\u0627\u062b\u0644 \u0645\u0646 \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u0633\u0627\u0628\u0642 \u0627\u0644\u062a\u063a\u064a\u0631% \u0627\u0644\u0631\u0628\u0639 \u0627\u0644\u0633\u0627\u0628\u0642 \u0627\u0644\u062a\u063a\u064a\u0631 % \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a\/\u0627\u0644\u0627\u064a\u0631\u0627\u062f\u0627\u062a 48.3 36.7 31.607 43 12.325 \u0627\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0631\u0628\u062d (\u0627\u0644\u062e\u0633\u0627\u0631\u0629) 10 5.8 72.413 4.1 143.902 \u0627\u0644\u0631\u0628\u062d (\u0627\u0644\u062e\u0633\u0627\u0631\u0629) \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a 5.8 -3.9 – -10.8 – \u0635\u0627\u0641\u064a \u0627\u0644\u0631\u0628\u062d (\u0627\u0644\u062e\u0633\u0627\u0631\u0629) \u0628\u0639\u062f \u0627\u0644\u0632\u0643\u0627\u0629 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u0629 4.2 -2.2 – -12.8 – \u0627\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0634\u0627\u0645\u0644 4.2 -3.1 – -13 – \u062c\u0645\u064a\u0639 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-12924","post","type-post","status-publish","format-standard","hentry","category-1"],"_links":{"self":[{"href":"https:\/\/fipco.com.sa\/new\/wp-json\/wp\/v2\/posts\/12924","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fipco.com.sa\/new\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fipco.com.sa\/new\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fipco.com.sa\/new\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/fipco.com.sa\/new\/wp-json\/wp\/v2\/comments?post=12924"}],"version-history":[{"count":1,"href":"https:\/\/fipco.com.sa\/new\/wp-json\/wp\/v2\/posts\/12924\/revisions"}],"predecessor-version":[{"id":13188,"href":"https:\/\/fipco.com.sa\/new\/wp-json\/wp\/v2\/posts\/12924\/revisions\/13188"}],"wp:attachment":[{"href":"https:\/\/fipco.com.sa\/new\/wp-json\/wp\/v2\/media?parent=12924"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fipco.com.sa\/new\/wp-json\/wp\/v2\/categories?post=12924"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fipco.com.sa\/new\/wp-json\/wp\/v2\/tags?post=12924"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}