(..#l;t+) 4$du oliLr Lr.f-9,t*r,
\r_r*,,Jl
i'^ALr"* 4SJ*i
4#!l
JJ \r
4sJ,.i
a-(I^Jl
'r
''
Jjb
Jl U'-=ill *-"r"
(+,+l;" rP) +J_fil 4*Jt^ll il_:sjl_, pY
. \ o J#3g
f . *s a+6-,r^ll J#61 ai-Jl ;;r:il
(Srt;t+) 4i-JllJ Ol-rl'+
AsrJ,
" Ll-9,*^,, A^AL* 4s.jui'
"
,$J'*Jl i#.,"J aSL.Jl * Oljb
fJ--.-.AJr
aiull
XJ
a-=i.-Jl
Y i
f
(*J
t
7
"
J
1 \
i-v
l3r*.o ,-,
(a,+t-*
(i--lJ,.
(4*l-* *)
Jdc') fY . \
,.Y
.\
*)
eY
o r#rJ f
o :+*l Y.
qC
.I
o r#rJ f
.
q,r
tX 4Jrlt
qflLJl jSJFll
. qF-i ;il#^Jl ,61 iU:tt rriil qlrll
\d.i.tt *$
(l,,+lJ.*) fY.\o J#Jif . jt.5qlrlt
a:>:tt e;rsl
ljjll
O*"aL.Jl
-i
(J|iJI
_,p_,;ii
4il-i
Ajti
g.rdl gr.rill i^iti
.rJr-icrl-rrrtll
(4,+t; Jrc) eY . \ o r#Ji Y. ,#s tx a;trlt 4illll ilrill
l".51-l
d_n crl^t.' d
I I I I t I I I I I I t T
t t
I I I I I I
rr
SAUDI ACCOUNTANTS (I.AISOBAYEL CO.)
I CS-,a'iL-f - -' t7
UIt*sJ
{.*!l)
(ol,,l+sJ*#4lf
(REG2)
.
IAL-SOBAYEL, - M. EL-DAMEGH
'dl
e.cf
-o \ t.
L.NO. (76) 1981 L. NO. (95) 1982
Chartered Accountants
Y
Y dfi.-.,r
J-e.tr-.
lL" (10)
- J*+-,Jl
C,
- -o\ t . \
fo:o!.,+l pLc (V1) O
,lg+grts Ogq*gl*r
OUoflt.oll
=JMill (gAtli\)
:i,!o
:':ll Jljl+ eAtrn
(+r"t*.ll| Xoflttto rC,reo
JnlJ
* irlJl
;i/rfrl
*:3f
Ul.ll
: r.'anill
i'rjj
d+r'l !i .r;., Lil i,,r+ C . q U^i g;.Jl r3'- -ll Lj^ill .,lc ,hr .f;r-*Jl 1++!l {SlsJl ,,s \alc, sij,i.ll 41-lJl ,rut- e-,31i eSIfiiFl
I
A-al* iSJ,i
-
(-9S.ljL.
) !.sU 6t.1$ lSrO
"t",1
.glr'tt
aJrlt futUt
il$l
t- .I- *rr
Y b{3 l:l .
,,Jo \allirJ C*;l Laa
v1
I I I I
dSS
c$.Li
l*trlt,JUl'sJ.ll ljt! lr' -i' ril ai-Jl iJiil qt3\lt O*.ar*l .!A ..t' c,lJ$dl a;U, :*tr!t fritll disll l;Ur:*lr!t diJl Lsur pY. \ o Uf+ff dl c.Lit*,ll-roLjJl ills4.ULTLJIJtS,1.&tl ,J$ecirJl3e pY.\o:$:lf . ssrlrtJl ,6-iii 'tit3 6g*ul {Jr--Jl Al;6J| ,J$ .-r. ltJl UJf +1Uf +lGll L---i JU*J i.r3.t-'t-=l U^-l 6S . 6. =f*lLYt-e LJ. \ll crL J-lt ,Js i$Li clel;,=. J LliLs iJ. 4;-t-i {i^-r r3 \- -\ L^ill uJSirJ . Cr-- :'lIl *Jll j,,+lJ,"Jl i,jLo u,. iir-L: .Jd L^ill lra .'+ . 4:+-Ul 4+lul ,r-!t Crr AS;r^iI d uJ:l*lt u-tSlt ;1 LUi .i.e.,.Jlr , \rdl l.,.!t isl*ll ,J tel' ,-iJl-i.Jl A,+l-)"ll *+lJ hr f ilr.Jl i gllt
l;r*
I
I I I I I
: (,4rill
s+-x Y.,r,-l lx
I
iJ uesj -A
\ t fI/. l/Y Y :
g*-,rt$l
I I I I
I I Main Office Riyadh P.O.Box 6941 Te1.4641922
Fax 4620474
Jeddah Branch Onaizah Branch
P.O.Box
Te|.6520354
Fax 6523E54
Te|.3645985
Fax 3644730
Hail Branch
P.O.Box
Tel. 5334967
Fax 533E343
P.O.Box
5401 97 1565
Website : www.SaUdi-aCCOUntantSCOm
E-mail
:
[email protected] C.C. No. 17253
tvt :r'.r€sLb t1t \ lYI :r.l 1tt \ :\J .U€ :.lrt* Jl gJA{JJl,6Jf l :r,.6Li loy.t'ot, :sl ot. \ :rJ.Ura : 6.r--------? # lV :u.g'o : ij----..'l-i-c, flttvl. . :r'..4aLb t'ltolAo :dl L# otT1f tf :r'"4=|.i \ o1o :r-r.Lr,a : off t llV :i - Ar------.tjl : www.saudi-accountants.com ,-''tJ ayf *J. eggtt alJijf PgJ :
[email protected] ,rjq.Js.Jyr g+tf t1Y.
loYt,Aot
alrFf
I
(rsrlit+) 4i^ttu Olit+
AJyrt
" Llj,t*^, A^AL^.* iSJri
ql3n*Jl ti+J*ll iSI^ ll {'
fY. \ o
(r)--ju: Y. \ f
_l#31
Y.\o
\".
LtUtral' .J!-,,
,si$J
r. i
Us (A*dJ" *'i,) 4+lJyl Cl-Jl
Vl,!f .,...
t t,A1t,Ar1
tA,\. \
1,'YA,A',A
YV,.
A,Y.Y,of
t .,VA. ,A t 1
.
t,loA,f
11,1V\,1Y'l
klr) (-'l Y )
(a/v)
\r,tAV,ft\
(s/Y )
1A,111,Y \ 1
(-/Y)
\Af,VY.,1{,A
\1,oAA,VYf
(j/Y
t 1 \ , \ Y .,Vf
1\1,41\".1Y
1V
1VV,1Yr,Vr\
v,11A,\11
o,.A\r.!.
\Y,fvr,tro
\ Y,o1\,f \
A
.
(r I hlt)
Y1,Yo.,A1
.
Y
\,1Ao,1t
(r) (/Y) ,L;rlt)
vl,A'l 1,Yof,
1
f,t11,..I 1,1\1,.. I t'Yrt'..rtYt' vY,Alt,AYl
p
*!o3;ri^
4i"l3l dJ,,:Vl
1.J_r!l
1_1,^+-
aJlr
1r cgliJ ai-i-,^ t-i;JL^-. .J+!l 4!Jt ,r-l-p 1..r .J:lr:^Jl e;p.ll
(,l/Y) (?)
(tlel tl
f 1,1 .1,o. f
alrl$^Jl
-,r-.3
ds*Yl tJ.+" CrrnAt-.rajl A,+irl f f.aill i.JJl$.Jl eJ*-ijl
\f,f1o,tAV t.,o1f,1.1
t,Yf o,1f f 1,\ \1,...
t
#t,.- -
\
.
f ,Y1o,1AV
d;rt cil;t :i-l
\li,'Jl
)
\ Y,Ao
\
1.J+Vl
(d/Y )
t,t\ A,1t t o,t o1,V1A
f,Y1Y,Yt\ o,'l \f,1Y\
l\",\
,. irJL,.,o t^Ji^ it-f+ir^ ailc tili .ilJti i"JJl$^Jl 1'J_r!l 1;,^a:rts^Jt l+c r.Jr,,.-!l q_ltit *l1L"3i^.'l
(c/t)
\1,Y1t,,Y6\ 1o,f Y1,l Y.
,Vr
dJJAj cS..,)*l-,
oV,Vt'. r1f l
\
.,st- - e+- fi
({Y)
\Y1,f,AY,AfV
Y1o,1o[,oVo o\"o,Yto,AAf
crl_;t i:-,1
1-J=Vt E-,*,,a5
.Y
\,41Y,. . \
,AV 1
J.royl aJJhi^Jl dJ,"-! I $t-^ll riiJlJ rijJl
6;.l3*,u cjt+-l
1,YVA,to\
aljb
4*jtl
cqJ
_Xr,S*t'.
Y1,1tV,oAV
f,
jsll
U*^AlJl
1-51,r.l
.ltis:..^*: *UU-l-r,
t';:i:Jl
;tS;Jl rra^ai-o
fj,:iJl g3 +:J:ls^ll *e. a_1,^-ijl .J+!l 4!Jt VJ-f ,-* * e;pJl "J:l$^Jl liitS. ,-ra^.ai-o Lri.ll qLi aJJlJi^Jl
a-tJJ*X^ 4J"JS=
fJdl
(')
gi,^+-
kplt)
4bj
F+Il 4-E^ 4JlL .!l-,-li L-. (1)
1.t,VYA,1.Y 1VV,1Yr,Vr\
+*lrU
e*i*Jl .llr,,e JAr.
qilsall
clF
cJ^Jl
(1)
A.SERAG:BALA
er.
iJrl r' Jl ;re, fJ^.-Jl 1_y+-
u+^aLJl
o1o,.1f,YVV 1Vf,z\Vl,Vf\
"
q9
+|i.i5Jl
c)S-rl
d
c,r"i-,r
.-_+b ---ttJ:=J ailt 4+.JS* C.-
aSJpi,J
drlJl^3:-,J
Ut il-*i 1"+j .ili:;s
,;* 4ii--
;aa
(jl**:) I C\jl
aJli. (iL,.*i,) / tU*^ Ci+ti r i.*rt! - ilFAl *Jl .iJL Gst-C*AAl*"^Jl djfr qpb-, fi,anll tJ^+. * C-,, .1. 4ii!l *L;L;1Y|
I I t
I I I I I I I I
I I I I I I I I I
I (-$lit+) 4i-Jttl olit+ 4rA
I t t
aS;J' a$ **Jl +#J-Jl isl^ ll {' ,;ljb " Ll3,**., t'^At^r.
l.
(A'+l
rlr;) {,tsYl cJ*Jl a*,tl
lY.\o.*f.Srf ..-l*lY.\o
"r*t+
\
,:,.c6.riill
(q)-.;b. .ll,r.i.lrl
l' .
,i
4r$t^Jl JT.ii i,blSll 6Jiil
I I
Ct -*!
Y.\[
Y.\t, 6Jj*,
1.5JJ*^r ,Jt*-l
\ o,Y. o,11'|"
(\ Y,t 1 [,ro \ )
ql,.1p
1pJ
\o,y1y,.11 (l \,plv,lvr)
15Jj*r.r
cjl+-,t
Yl,.Vl,.YA (Y1,\".
r,11t,rtl
f,'\\,1\Y
*
YY)
A,Y
Y,VV.,A.1
qjtd-J
Y1'V\.,Y\1 (Y
oL;9J1
,,1Vr,AVt) o,Vl'1,t t Y
Crt
(v)
(6-;1"'.itl)
: 4i**l-!t
(t,u\,f.o)
(t,tl1,o1A)
(Y,trA,11.)
(T,rvr,1r
(t,rov,AoY)
(t,ot\,t\Y)
(Y,lY.,1
.f)
(f,.t1,f.t)
YVY,lot
1Y1,rrt
(v, vlzt, t AV)
4r**\lJll dlt"ell
/ .l.st dt
1t,
YrV.t,\Yo
[. \,\ 1f
\ Vr ' 1Y
\,Ylv,At\
t,1tV,oY1
(v
Y
(\..,...)
(l
. . ,. .
(Y
.
\, \ tv,A
l,otV,oYl
(q
Y
\
t,
\
.
)
oVf
,\
1f,
\, tAo,ol
.
*l-lt.,-'
e*"_rc_l q_j:J
+Jt a.
i,r
(6Jt,,*iJl)/
r,At1,\Yl
. . .)
(Y.,,,,,)
^,vvr)
15Fl
Y
vr) ^,v .,
. 11 ,
,t-.lt elLa
Ju'!l
ej[ir
crL*l-r"-l crl;Uii-l 6l+-J
frtVor.Yt' f
+!
dLaeYl r-!-;L.aa
: s5;*!l oV f,,
AilSi
C+jY: 6#
r)
f\f,o,t
r"ll
!*$sll
ttsjill ,Js 6JtiJl
(t)
r,1lt,\Yl
r L:r!
trt\
(" '1)
(^)
trtY
(','Y)
(^)
ls,+*tjl
olrl;l
(;lc) / .I.,
qat'j/
q;rfill
itsjJl
- ;Jiilt (;.rc) I ,li.
dL'!l (;;t ,,=)/cJ-r it-- ir ;-l'rll
(UL^,'=)
ssL^-
,rilt
a
e{--Jl a-,.-u
I cJ$ .,!t - dr ilJl ir-u
I I I t I I I t I I I t I I I
(Jsrlit+) 4*.tlJJ Olit+ " LJ3,**., a^AL,.rqU'-*,.11
1#;''Jl
d'sJ^d
4SJ,.&
"
isL^ll * Cljl+
t'JrYl ,r..l3jlt .!pSt i*it5 fY . I o .+i.$ I' . .rir fY . \ o ytji \ r:ra 6.,litl (4r+f .r" "rp)
I I
tcUh 3Y.\o JJq \ 6*6Jlill pY.\o J#$f . ,F
tY.\[ JJq\ 6ni,iilj eY. \ f _*|,:l \". ,r1gJJ',r*r cj!-l
g.tjr.*u
r,1\ 1,\
(1YA,vvr)
ftr.rt\l
r I
Y..rfff
(11,1Y .)
(Y,.1Y)
(1,Y1A,11v)
(t,.t v . ,o Y o)
\,Y t I r | |
|
o,lAY,.
Y
f
ltf
rf |
;&*i,,iYl (.,'o d*$iJl ci|,il$Jl
6Jiill (;lc) qlir dt a a+riJl :p r:+ll .r\u:ll aiuB 1.JJ^-l dD{i-,l LJiJI ql.gj 6'l-ils. L,.ara:..o +;rSJl ;tS;ll ,ra,a;a &+13.!^-i 1g Cb-ri i*li,iiill ej.-ijl: JJ, -!l qs-i *lJ*i3ll OFS t*rL 4t-f- r-iu;l,', o:4+- 1.o. a4r^ a!)..e t:rli *ilJti
Yl
1,V1A,trl
1f fV.,\y\
o,V . Y,f
Y..rr
i#i.j.ij|
cjt+-l
\
(Y,1A1,YVt)
uJ...)s
(rt.,A\ t)
(r1,1Y1,r\ t) (1.4,r11)
cS-Fl-, ai-i....* ,-jU;L-.J
Lrill qtr 6[-iK^ s rr.,.,Jl q;.iill ;ls;ll rJa rr,,*ll aiJ."^ a*l Cb-li ll+ljt-irl a-t^ti!l (J I'i-,.,,"Jt) / rJF riiJt ,Jt :
(of,VtY) (\,A1t,orA) tA,Yol Y,rt\,YAl
(o,rr1,AY A) (\ . , t \ o)
(f 1,1o1,4. t)
a+.r!.ill *t3lSjl
Lrt",i:."Y| 4.brlYt r'*
ASrE.JJ.:l i3t L.-;j
(rv.,YVV) \ 1,\ I \ (Y,.t11,Ao1)
(r,YYY,oYY) 1VV,TA \
(to\,\\r) OY,V1V,AV .
(lV,t.o,Y.f)
o.,YV\,1 \1
(t 1,1or,YYl)
i.irt3
1,4\Y
(\ v,1\ \,q t .)
\ 1,oYY,VVo
Yl,At ',f 1\
Y1,1f,V,oAV
1,YVA,to\
Y,VVV
A11,AlY
i+Jt"5i-,Yl
a!^ii!l (j rrii."^lt) /
\ \ A. SERAG :B
ALANCE: 1 43 6-973-20
I5
c,
iriiljl
di^--
Jl
riilt $st,4+Ir,"i$ Lh^iiYl d,r Lriill cil,ilrijl
(#
rri:."^Jl\
LJr
IA
riiJl ,J1,.-
riiJl d ;.bjJl #t 6Jiill qt+ *', SLn'clf $ill3 $ill i e^:tl - 6ji$ qt# *p ,JiL,n,aIl $ill3 rriJf : L.rij e j&^.:'it i.e LiL:t *u&-. ;iii-- -uc 6!-li e*lJ 4=ti^ .:l-;t 3:-l ua
,-liul Jiillr
e*idl AlrP Jlr"l Lilsall
C# L!"
,',{ &JL3* aSJJI *l;Urr-,Yl $le dL^-
) *-,, J^
$J+Jl _Pr+ rlLi
.Jr*i
\*iilll
1,'!r"tl a!^ii!l
\.,t\
4.r6IJ 3.oJ
L'+SJll
aiill
.:LL4Y|
I I I I I I I I
*
T
I I I I I I I I
I
-t
I
>
L,I
O
N)
I
L,J
{
o\ I \o
5 L'J
,-
LTJ
o
z
t-
+'
v') \^,
Pt E'6 Lr
Er
r.
b.
fl'
llrr/
-'c
t
.,
J t
'n t
o
2
2
.A
;
I :u
r[,
L
6i
f
L
?-,
5
?r' L
=
trl
Lt.
k
b
J
-a
frJ
fl.
ll\/
L
.
:s,-i tJ, (-6.tjt*) t'^$II Cljb 4S-r,^$ t;n
01
cljt+
"J'is-dll
-,1
I
I I I I I
(rsrlit+) 4*tttJ Olit+
t$lr
" LJ3,**^, 4^At*" i.SJni ad1,'*,Jl t#;"'Jl i'SL^ll
drY3lill3 laJLSl-l3 lo-.,*:H.9 q-lUl
* Cljt+
s.i i$&tl.9 o+-,rtill crLs.ll c,L-l"i..ltr 4+-,rt+:llr li$S*Jl d!^ll3 LUI *il.-ll ,+.-i-l pu3 6)-J3 oBJ d i-E i.JlJ LLJI einlall cJ '*r.i3 iJbyl .Jt-'ir lsti-llr ,3rUt ,.jt-rl, arl:.ll-l crl-.;[t Jl .,-rl1.-l A;--ltJ {$"'iJill
.
crLo
ji:^ll,
o.:t-fl ,*L,
,-FloJl _ll+,i:: d#"i:J i.ilJilll3
ot..;*i,
er
full. llr 4$-:ll
4r'i+ll,
. aiL* .:ls+c ,.t' t1+-
s.r-ll
L.i
JIJ
il-.
'l+.JlJ
ll +-,,I,ll 'l*. El5J grl*'tr. es-Sll dr_J,i
: Ltell 4#-tar.ll crt*tr.,,l| *Y eu+-lJJ \r-e*^,Jl :',;ell clo ;rtJl ql-ell aJlJl +*ruiill -j+*l'til, +trlf :sUt ailsill cr.rcl t.J!, .isJ-ilj 4*+1,, *+.i- tJL -:tj6 *.s! iiJJ6. aJtl UUI iljil ,io iJii gl .,q .d,J$-tBl ,r,1,
qJtl 6i Lr:.r."Jl cllt e- di,.,:l s$J
4+JlJl
il3ill
o.:r rl.:oj
;
i."ulf fur,,lJl crl-l+Jl *i+ L:-U : as *i-Jl qlUl fl_eil rluJ
tJ+bJ dl.iiri-Yl ,-yl-i al.{...Lr 4ili*Jull a.i'lsill L!,l$I "J'.ii!l .( AlrUl {;ill+ te4#6 e+ dl-r C#X 4-ll^ll slJl-ls-Yl
: Or-,,tr-r!l cj cll 4+J3!t 4+lUt a:13il1 *Jci
ht t + ).tthJl
-l
fuJlJ,.':-l
:dl| u.tlill at.!ii*"!
-{.i
thii*l ,,,lLi l5-2i!l ;-jr,! ,J+,-r. a+l:!l i'l"lll ilJill "l-J .j g;JE d:l,i*Jl pjr^Jl3d;Yl Cf 6G)l ,rlc-e c ii&ll f --iJlr cJ:,-!l 4^$ "J" -i-F .taili" aJLI ,:leill o.rci dt l$U kb 6;r*lt +Jl*llr r:rlrl;r)l dt*, , aJlJ| ilrill ty-g^ll at.s!13 d,rt jJl ,Joii ,;J^ dllJrri3ll-e *L;l-;iYl o.u irsl cj ,t et-,,lt+-l "J" .ol_Lrrlrll Dra ue , ih:.'i ii ut*rtt ij*at 6at:Jt Ui Yl utll pr'.ll ;h-J gcJE qf iJ.))l $,r:ll oL:l;$Yl3
drt_J.$ill
: rlt..oll $illr ,$ill 6
di*ll ,p .ioll i.r*-,,i 6- dlSul riill, iiill + -ilti , qtrlt
6JS
cJii,j$l 4Jd-l sL+ly oi::