ﻳﺭﻮﻬﻤﳉﺍ
ــ
ﳉﺍ ﺔ
ـ
ﺋﺍﺰ
ـ
ﻳﺮ
ــ
ﻟﺍ ﺔ
ـ
ﻘﳝﺪ
ـ
ﻴﻃﺍﺮ
ــ
ﻴﺒﻌﺸﻟﺍ ﺔ
ـ
ﺔ
ﺓﺭﺍﺯﻭ
ﻢﻴﻠﻌﺘﻟﺍ
ﻌﻟﺍ
ـ
ﱄﺎ
ﺚﺤﺒﻟﺍﻭ
ﻲﻤﻠﻌﻟﺍ
ﻱﺩﺍﻮـﻟﺎﺑ ﺮـﻀﳋ ﻪـﲪ ﺪـﻴﻬﺸﻟﺍ ﺔـﻌﻣﺎـﺟ
ﻡﻮﻠﻋ ﺔﻴﻠﻛ ﺔﻳﺩﺎﺼﺘﻗﻻﺍ ﲑﻴﺴﺘﻟﺍ ﻡﻮﻠﻋﻭ ﺔﻳﺭﺎﺠﺘﻟﺍﻭ ﻢﺴﻗ ﺔﻴﺒﺳﺎﶈﺍﻭ ﺔﻴﻟﺎﳌﺍ ﻡﻮﻠﻌﻟﺍ ﻣ ـ ﻛﺬ ـ ﻣﺪﻘﻣ ﺓﺮ ـ ﻤﻜﺘﺳﻻ ﺔ ـ ﻝﺎ ﺕﺎﺒﻠﻄﺘﻣ ﻬﺷ ـ ﻣ ﺓﺩﺎ ـ ﺮﺘﺳﺎ ﻛﺃ ـ ﻲﳝﺩﺎ ﻡﻮﻠﻌﻟﺍ ﻥﺍﺪﻴﻣ ﲑﻴﺴﺘﻟﺍ ﻡﻮﻠﻋﻭ ﺔﻳﺭﺎﺠﺘﻟﺍﻭ ﺔﻳﺩﺎﺼﺘﻗﻻﺍ ﺔﺒﻌﺸﻟﺍ : ﺔﻴﺒﺳﺎﶈﺍﻭ ﺔﻴﻟﺎﳌﺍ ﻡﻮﻠﻌﻟﺍ ﻟﺍ ﺺﺼﺨﺘ : ﻖﻴﻗﺪﺗﻭ ﺔﺒﺳﺎﳏ
ﻣ ﺩﺍﺪﻋﺇ ﻦ ﺔﺒﻠﻄﻟﺍ : ﺭﻮﺘﻛﺪﻟﺍ ﻑﺍﺮﺷﺇ ﺖﲢ ﺔﻟﺰﻫ ﺲﻴﻧﺃ ﷲﺍ ﻒﻴﺿ ﻱﺩﺎﳍﺍ ﺪـﻤﳏ ﺮﻛﺍﻮﺳ ﻞﻓﻮﻧ ﺪﻋﺎﺴﳌﺍ ﻑﺮﺸﳌﺍ ﻱﺪﻴﳎ ﻝﺎﻣﺃ ﺩ . ﻱﺪﻴﺒﻌﻟ ﻬﻣ ﺎ ﺕﺍﻭ
ﻦﻣ ﺔﻧﻮﻜﳌﺍ ﺔﻨﺠﻠﻟﺍ ﻡﺎــﻣﺃ
ﺓﺩﺎﺴﻟﺍ
:
ﻡﻭﺪﻣﺩ ﺀﺎﻳﺮﻛﺯ ﺮﺿﺎﳏ ﺫﺎﺘﺳﺃ –ﺃ ﻱﺩﺍﻮـﻟﺍ ﺔــﻌﻣﺎﺟ ﺎﺴﻴﺋﺭ ﷲﺍ ﻒﻴﺿ ﻱﺩﺎﳍﺍ ﺪـﻤﳏ ﺮﺿﺎﳏ ﺫﺎﺘﺳﺃ –ﺃ ﻱﺩﺍﻮـﻟﺍ ﺔــﻌﻣﺎﺟ ﻓﺮﺸﻣ ﺎ ﺍﺭﺮﻘﻣﻭ ﻬﻣ ﻱﺪﻴﺒﻌﻟ ﺎ ﺕﺍﻭ ﺮﺿﺎﳏ ﺫﺎﺘﺳﺃ –ﺃ ﻱﺩﺍﻮـﻟﺍ ﺔــﻌﻣﺎﺟ ﺍﺪﻋﺎﺴﻣ ﺎﻓﺮﺸﻣ ﻰﺳﻮﻣ ﻦﺑ ﲑﺸﺑ ﺪﻋﺎﺴﻣ ﺫﺎﺘﺳﺃ –ﺃ ﻱﺩﺍﻮـﻟﺍ ﺔــﻌﻣﺎﺟ ﺎﻨﺤﺘﳑ
ﻲــﻌﻣﺎﳉﺍ ﻢﺳﻮــﳌﺍ
:
2017
2018
ﺔﻳﺩﺮﳉﺍ ﺕﺎﻳﻮﺴﺘﻠﻟ ﺔﻴﺒﺳﺎﶈﺍ ﺔﳉﺎﻌﳌﺍ
ﺔﻟﺎﺣ ﺔﺳﺍﺭﺩ
ﺔﻴﻔﻳﺮﻟﺍ ﺔﺳﺪﻨﻬﻠﻟ ﺔﻳﻮﻬﳉﺍ ﺔﺴﺳﺆﳌﺍ
ERGR
ﻱﺩﺍﻮـﻟﺍ ﺓﺪـﺣﻭ
ﻳﺭﻮﻬﻤﳉﺍ
ــ
ﳉﺍ ﺔ
ـ
ﺋﺍﺰ
ـ
ﻳﺮ
ــ
ﻟﺍ ﺔ
ـ
ﻘﳝﺪ
ـ
ﻴﻃﺍﺮ
ــ
ﻴﺒﻌﺸﻟﺍ ﺔ
ـ
ﺔ
ﺓﺭﺍﺯﻭ
ﻢﻴﻠﻌﺘﻟﺍ
ﻌﻟﺍ
ـ
ﱄﺎ
ﺚﺤﺒﻟﺍﻭ
ﻲﻤﻠﻌﻟﺍ
ﻱﺩﺍﻮـﻟﺎﺑ ﺮـﻀﳋ ﻪـﲪ ﺪـﻴﻬﺸﻟﺍ ﺔـﻌﻣﺎـﺟ
ﻡﻮﻠﻋ ﺔﻴﻠﻛ ﺔﻳﺩﺎﺼﺘﻗﻻﺍ ﲑﻴﺴﺘﻟﺍ ﻡﻮﻠﻋﻭ ﺔﻳﺭﺎﺠﺘﻟﺍﻭ ﻢﺴﻗ ﺔﻴﺒﺳﺎﶈﺍﻭ ﺔﻴﻟﺎﳌﺍ ﻡﻮﻠﻌﻟﺍ ﻣ ـ ﻛﺬ ـ ﻣﺪﻘﻣ ﺓﺮ ـ ﻤﻜﺘﺳﻻ ﺔ ـ ﻝﺎ ﺕﺎﺒﻠﻄﺘﻣ ﻬﺷ ـ ﻣ ﺓﺩﺎ ـ ﺮﺘﺳﺎ ﻛﺃ ـ ﻲﳝﺩﺎ ﻡﻮﻠﻌﻟﺍ ﻥﺍﺪﻴﻣ ﲑﻴﺴﺘﻟﺍ ﻡﻮﻠﻋﻭ ﺔﻳﺭﺎﺠﺘﻟﺍﻭ ﺔﻳﺩﺎﺼﺘﻗﻻﺍ ﺔﺒﻌﺸﻟﺍ : ﺔﻴﺒﺳﺎﶈﺍﻭ ﺔﻴﻟﺎﳌﺍ ﻡﻮﻠﻌﻟﺍ ﻟﺍ ﺺﺼﺨﺘ : ﺔﺒﺳﺎﳏ ﻭ ﻖﻴﻗﺪﺗ
ﻣ ﺩﺍﺪﻋﺇ ﻦ ﺔﺒﻠﻄﻟﺍ : ﺭﻮﺘﻛﺪﻟﺍ ﻑﺍﺮﺷﺇ ﺖﲢ ﺔﻟﺰﻫ ﺲﻴﻧﺃ ﷲﺍ ﻒﻴﺿ ﻱﺩﺎﳍﺍ ﺪـﻤﳏ ﺮﻛﺍﻮﺳ ﻞﻓﻮﻧ ﺪﻋﺎﺴﳌﺍ ﻑﺮﺸﳌﺍ ﻱﺪﻴﳎ ﻝﺎﻣﺃ ﺩ . ﻱﺪﻴﺒﻌﻟ ﻬﻣ ﺎ ﺕﺍﻭ
ﻦﻣ ﺔﻧﻮﻜﳌﺍ ﺔﻨﺠﻠﻟﺍ ﻡﺎــﻣﺃ
ﺓﺩﺎﺴﻟﺍ
:
ﻡﻭﺪﻣﺩ ﺀﺎﻳﺮﻛﺯ ﺮﺿﺎﳏ ﺫﺎﺘﺳﺃ –ﺃ ﺔــﻌﻣﺎﺟ ﻱﺩﺍﻮـﻟﺍ ﺎﺴﻴﺋﺭ ﷲﺍ ﻒﻴﺿ ﻱﺩﺎﳍﺍ ﺪـﻤﳏ ﺮﺿﺎﳏ ﺫﺎﺘﺳﺃ –ﺃ ﻱﺩﺍﻮـﻟﺍ ﺔــﻌﻣﺎﺟ ﻓﺮﺸﻣ ﺎ ﺍﺭﺮﻘﻣﻭ ﻬﻣ ﻱﺪﻴﺒﻌﻟ ﺎ ﺕﺍﻭ ﺮﺿﺎﳏ ﺫﺎﺘﺳﺃ –ﺃ ﻱﺩﺍﻮـﻟﺍ ﺔــﻌﻣﺎﺟ ﺍﺪﻋﺎﺴﻣ ﺎﻓﺮﺸﻣ ﻰﺳﻮﻣ ﻦﺑ ﲑﺸﺑ ﺪﻋﺎﺴﻣ ﺫﺎﺘﺳﺃ –ﺃ ﻱﺩﺍﻮـﻟﺍ ﺔــﻌﻣﺎﺟ ﺎﻨﺤﺘﳑ
ﻲــﻌﻣﺎﳉﺍ ﻢﺳﻮــﳌﺍ
:
2017
2018
ﺔﻳﺩﺮﳉﺍ ﺕﺎﻳﻮﺴﺘﻠﻟ ﺔﻴﺒﺳﺎﶈﺍ ﺔﳉﺎﻌﳌﺍ
ﺔﻟﺎﺣ ﺔﺳﺍﺭﺩ
ﺔﻴﻔﻳﺮﻟﺍ ﺔﺳﺪﻨﻬﻠﻟ ﺔﻳﻮﻬﳉﺍ ﺔﺴﺳﺆﳌﺍ
ERGR
ﻱﺩﺍﻮـﻟﺍ ﺓﺪـﺣﻭ
ﻲﺧأ ﻦﻟ لﺎﻨﺗ ﻢﻠﻌﻟا ﺔﺘﺴﺑ ﻚﻴﺒﻧﺄﺳ ﻦﻋ ﺎﻬﻠﻴﺻﺎﻔﺗ نﺎﻴﺒﺑ ءﺎﻛذ صﺮﺣو دﺎﻬﺘﺟاو ﺔﻐﻠﺑو ﺔﺒﺤﺻو ذﺎﺘﺳأ لﻮﻃو نﺎﻣز .
: : .
ﺍﺬﳍ ﲏﻘﻓﻭ ﻱﺬﻟﺍ ﷲ ﺪﻤﳊﺍ ﻦﻛﺃ ﱂﻭ ﻞﺻﻷ ﻪﻴﻟﺇ ﻠﻋ ﷲﺍ ﻞﻀﻓ ﻻ ﻮﻟ ﻲ . ﱃﺇ ﻬﻘﺣ ﰲ ﺖﻟﺰﻧ ﻦﻣ ﻢ ﱃﺎﻌﺗ ﷲﺍ ﻝﻮﻗ " َّﻦَﻐُﻠْﺒَﻳ ﺎَّﻣِإ ﺎًﻧﺎَﺴْﺣِإ ِﻦْﻳَﺪِﻟاَﻮْﻟﺎِﺑَو ُهﺎَّﻳِإ ﺎَّﻟِإ اوُﺪُﺒْﻌَﺗ ﺎَّﻟَأ َﻚُّﺑَر ﻰَﻀَﻗَو ﺎَﻟَو ٍّفُأ ﺎَﻤُﻬَﻟ ْﻞُﻘَﺗ ﺎَﻠَﻓ ﺎَﻤُﻫﺎَﻠِﻛ ْوَأ ﺎَﻤُﻫُﺪَﺣَأ َﺮَﺒِﻜْﻟا َكَﺪْﻨِﻋ ﺎًﻤﻳِﺮَﻛ ﺎًﻟْﻮَﻗ ﺎَﻤُﻬَﻟ ْﻞُﻗَو ﺎَﻤُﻫْﺮَﻬْﻨَﺗ " ﺀﺍﺮﺳﻻﺍ 23 . ﱃﺇ ﻛ ﻦﻋ ﻢﻠﻘﻟﺍ ﺰﺠﻌﻳ ﻭ ﺎﻬﻔﺻﻭ ﰲ ﻑﻭﺮﳊﺍﻭ ﺕﺎﻤﻠﻜﻟﺍ ﺖﻫﺎﺗ ﻦﻣ ﺎﺘﺑ ﺔ ﺎﻬﻨﻋ ﺊﺷ ﻱﺃ ، ﻭ ﱃﺇ ﻭ ﻞﻣﺃ ﺎﻬﻔﻟﺃ ﻦﻣ ﻭ ﻦـﻤـﻳ ﺎﻬﺋﺎﻳ ﻭ ﺔﺒﳏ ﺎﻬﻤﻴﻣ ﱵﻟﺍ ﺎﻬﺋﺎﻋﺩ ﻦﻣ ﱄ ﺕﺮﺜﻛﺃ ﻢﻛ ﺎﻼﺻ ﰲ ﱃﺇ ﻲﺣﻭﺮﺟ ﻢﺴﻠﺑ ﱃﺇ ﺭﻮﻧ ﻭ ﲏﻴﻋ ﺓﺮﻗ ﱯﻠﻗ ﱃﺇ ﻭ ،ﰲﺍﻮﻟﺍ ﺎﺿﺮﻟﺍ ﻭ ﰲﺎﺸﻟﺍ ﺭﺪﺼﻟﺍ ﻭﺫ ﱵﻟﺍ ﻭ ﻲﺣﺎﳒ ﰲ ﻞﻀﻔﻟﺍ ﺎﳍ ﻥﺎﻛ ﱵﻟﺍ ﺔﻈﺤﻠﻟﺍ ﻩﺬﻫ ﺕﺮﻈﺘﻧﺍ ﺮﺜﻛﺃ ﲏﻣ ﺔﻴﻟﺎﻐﻟﺍ ﻲﻣﺃ ﻬﻴﻠﻋ ﷲﺍ ﺎﻣﺩﺃ ﺎ ﺎﻫﺎﻋﺭ ﻭ ﺎﻬﺘﺤﺻ . ﱃﺇ ﱃﺇ ﺮﺴﻳ ﻪﺋﺎﻳ ﻭ ﺔﻛﺮﺑ ﻩﺅﺎﺑ ﻭ ﺭﺎﺼﺘﻧﺍ ﻪﻔﻟﺃ ﻦﻣ ﻭ ﱵﻘﺛ ﻊﺒﻨﻣ ﻭ ﻱﺮﻤﻋ ﺓﺰﻴﻛﺭ ﰐﺍﺩﺭﺍﻭ ، ﱃﺇ ﺀﺎﻄﻌﻟﺍ ﲏﻤﻠﻋ ﻦﻣ ،ﺭﺎﻈﺘﻧﺍ ﻥﻭﺪﺑ ﱃﺇ ،ﺭﺎﺨﺘﻓﺍ ﻞﻜﺑ ﻪﲰﺍ ﻞﲪﺍ ﻦﻣ ﺍﻮﺟﺭﺍ ﷲﺍ ﻦﻣ ﻥﺃ ﺎﻬﻓﺎﻄﻗ ﺎﻧﺎﺣ ﺪﻗ ﺍﺭﺎﲦ ﻯﺮﺗ ﱄ ﻙﺮﻤﻋ ﰲ ﻞﻴﻄﻳ ﺭﺎﻈﺘﻧﻻﺍ ﻝﻮﻄﺑ : ﱄﺎﻐﻟﺍ ﰊﺃ ﺀﺍﺰﳉﺍ ﷲﺍ ﻩﺍﺰﺠﻓ ﺮﻓﻭﻷﺍ ﻩﺮﻤﻋ ﰲ ﷲﺍ ﻝﺎﻃﺃﻭ . ﱃﺇ ﻢﻬﺘﻘﻓﺮﺑ ﺐﻠﻘﻟﺍ ﺡﺮﻔﻳ ﻭ ﻢﻬﺘﻳﺅﺮﺑ ﲔﻌﻟﺍ ﺮﻘﺗ ﻦﻣ ﰐﻮﺧﺇ ﺩﺃﺍ ﻢﻜﻣ ﱄ ﷲﺍ . ﱃﺇ ﻢﻬﺘﻓﺮﻌﲟ ﻦﻣ ﺢﺒﺻﺃ ﺡﺎﺠﻨﻟﺍ ﻖﻳﺮﻃ ﰲ ﻲﻌﻣ ﺍﻮﻧﺎﻛ ﻭ ﺎﻧﺍﻮﻨﻋ ﺓﺩﺎﻌﺴﻠﻟ " ﺎﺑﺎﺑ " ﺔﻟﺰﻫ ﺲﻴﻧﺃ ﲑﺒﻜﻟﺍ ﻲﺧﺃ ﻭ ﻞﻓﻮﻧ ﺮﻛﺍﻮﺳ ﺎﻘﻓﺭﻭ ﺓﻮﺧﺃﻭ ﺀﺎﻗﺪﺻﺃ ﻦﻣ ﺎﻴﻧﺪﻟﺍ ﲏﺘﺤﻨﻣ ﺎﻣ ﻰﻠﺣﺃﻭ ﻞﲨﺃ ﱃﺇ ﺀ ﺪﺣﺍﻭ ﻞﻛ ، ﻪﲰﺎﺑ . ﰲ ﱐﺪﻋﺎﺳ ﻦﻣ ﻞﻛ ﺮﻜﺸﻟﺍ ﻞﻳﺰﺟ ﺮﻜﺷﺃ ﻥﺃ ﱄ ﲎﺴﺘﻳ ﻻ ﲑﺧﻷﺍ ﰲﻭ ﻡﺎﲤﺇ ﺍﺬﻫ ﱯﻠﻗ ﻢﻫﺮﻛﺬﻳ ﻦﻳﺬﻟﺍ ﱃﺇﻭ ﻞﻤﻌﻟﺍ ﺔﻟﺎﺻﻷﺍ ﺔﺒﺘﻜﻣ ﺏﺎﺤﺻﺃ ﺔﺻﺎﺧﻭ ،ﻲﻤﻠﻗ ﻢﻬﺒﺘﻜﻳ ﱂﻭ .آ
ﻣ
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لﺎ
ﻥﺎﻓﺮﻌﻟﺍﻭ ﺮﻜﺸﻟﺍ
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ﳌﺍ
ﺺﺨﻠ
ﺺﺨﻠﻣ : ﻢﺋﺍﻮﻘﻟﺍ ﲔﺴﲢﻭ ﻢﻴﻴﻘﺗﻭ ﻞﻴﺠﺴﺗ ﰲ ﺔﺒﺳﺎﶈﺍ ﻪﺒﻌﻠﺗ ﻱﺬﻟﺍ ﺭﻭﺪﻟﺍ ﻰﻠﻋ ﺀﻮﻀﻟﺍ ﻂﻴﻠﺴﺗ ﱃﺇ ﺔﺳﺍﺭﺪﻟﺍ ﻑﺪ ،ﺎﻬﺒﻧﺍﻮﺟ ﻒﻠﺘﳐ ﱃﺇ ﻕﺮﻄﺘﻟﺍﻭ ﺔﻳﺩﺮﳉﺍ ﺕﺎﻳﻮﺴﺘﻠﻟ ﺔﻴﺒﺳﺎﶈﺍ ﺔﳉﺎﻌﳌﺍ ﻡﻮﻬﻔﻣ ﻰﻠﻋ ﻑﺮﻌﺘﻟﺍ ﻝﻼﺧ ﻦﻣ ﻚﻟﺫﻭ ،ﺔﻴﻟﺎﳌﺍ ﰲ ﺎﻬﺘﳘﺎﺴﻣ ﻯﺪﻣ ﰒ ﻦﻣﻭ ،ﺎﻬﻘﻴﺒﻄﺗ ﰲ ﺔﻌﺒﺘﳌﺍ ﺕﺍﺀﺍﺮﺟﻹﺍ ﱃﺇ ﺔﻓﺎﺿﻹﺎﺑ ﱘﺪﻘﺗ ﰲ ﺔﻴﻟﺎﻋ ﺓﺩﻮﺟ ﺕﺍﺫ ﺔﻴﻟﺎﻣ ﻢﺋﺍﻮﻗ ﺔﻴﻔﻳﺮﻟﺍ ﺔﺳﺪﻨﻬﻠﻟ ﺔﻳﻮﻬﳉﺍ ﺔﺴﺳﺆﳌﺍ . ﺑ ﺔﻘﻠﻌﺘﳌﺍ ﻢﻴﻫﺎﻔﳌﺍ ﻒﻠﺘﳐ ﱘﺪﻘﺗ ﰲ ﻲﻔﺻﻮﻟﺍ ﺞﻬﻨﳌﺍ ﺩﺎﻤﺘﻋﺍ ﰎ ﺚﻴﺣ ﺔﻳﺩﺮﳉﺍ ﺕﺎﻳﻮﺴﺘﻠﻟ ﺔﻴﺒﺳﺎﶈﺍ ﺔﳉﺎﻌﳌﺎ ﻦﻣﻭ ﺔﲦ ﺔﺳﺍﺭﺪﻟﺍ ﰲ ﻲﻠﻴﻠﺤﺘﻟﺍ ﺞﻬﻨﳌﺍ ﺖﻟﻭﺎﻨﺗ ﱵﻟﺍ ﺔﻴﻘﻴﺒﻄﺘﻟﺍ ﻦﻣ ﺔﻨﻴﻋ ﺕﺎﺴﺳﺆﳌﺍ ﻨﻟﺍ ﺔﻳﺮﺋﺍﺰﳉﺍ ﻲﻫﻭ ﻕﻮﺴﻟﺍ ﰲ ﺔﻄﺷﺎ ﺔﺴﺳﺆﻣ ﺔﻴﻔﻳﺮﻟﺍ ﺔﺳﺪﻨﻬﻠﻟ ﺔﻳﻮﻬﳉﺍ ﺔﺴﺳﺆﳌﺍ ، ﺔﻳﺩﺮﳉﺍ ﺔﻳﻮﺴﺘﻠﻟ ﺔﻴﺒﺳﺎﶈﺍ ﺔﳉﺎﻌﳌﺍ ﻖﻴﺒﻄﺗ ﻥﺃ ﱃﺇ ﺔﺳﺍﺭﺪﻟﺍ ﺖﺼﻠﺧ ﺪﻗﻭ ،ﺔﺴﺳﺆﳌﺍ ﺎﻬﻴﻟﺇ ﻮﺒﺼﺗ ﱵﻟﺍ ﻑﺍﺪﻫﻷﺍ ﻖﻴﻘﲢ ﰲ ﻢﻫﺎﺴﻳ ﺔﺤﻴﺤﺻﻭ ﺔﻴﻤﻠﻋ ﺲﺳﺃ ﻰﻠﻋ ﺃ ﺔﻴﻟﺎﳌﺍ ﺎﻬﻤﺋﺍﻮﻗ ﺝﺎﺘﻧﺇ ﻲﻫﻭ ﻻ ﺔﺤﺿﺍﻭﻭ ﺔﻗﺩﺎﺻ ﺓﺭﻮﺼﺑ . ﺕﺎﻤﻠﻜﻟﺍ ﺔﻴﺣﺎﺘﻔﳌﺍ : ﺍ ﺔﻴﻔﻳﺮﻟﺍ ﺔﺳﺪﻨﻬﻠﻟ ﺔﻳﻮﻬﳉﺍ ﺔﺴﺳﺆﳌﺍ ،ﱄﺎﳌﺍ ﱯﺳﺎﶈﺍ ﻡﺎﻈﻨﻟﺍ ،ﺔﻴﻟﺎﳌﺍ ﻢﺋﺍﻮﻘﻟﺍ ،ﺔﻳﺩﺮﳉﺍ ﺕﺎﻳﻮﺴﺘﻟ . Abstract:The study aims to shed light on the role played by accounting in recording, evaluating and improving the financial statements by identifying the concept of accounting treatment of the settlement of the inventory and the various aspects of it, in addition to the procedures applied in applying it, and thus its contribution to providing high quality financial statements In the Regional Institution for Rural Engineering.
The descriptive approach was adopted in presenting various concepts related to the accounting treatment of inventory settlements. Hence, the analytical approach in the applied study, which dealt with a sample of the Algerian institutions active in the market, is the institution of the regional institution for rural engineering. The study concluded that the application of accounting treatment for settlement on scientific grounds And correct contribution to the achievement of the objectives of the institution, namely, the production of its financial statements in an honest and clear.
Key words: Inventory adjustments, Financial Statements, Financial Accounting
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ﻝﺎﻜﺷﻷﺍﻭ ﻝﻭﺍﺪـﳉﺍ
IVI.
ﺱﺮﻬﻓ ﻝﻭﺍﺪﳉﺍ ﻝﻭﺪﳉﺍ ﻢﻗﺭ ﻥﺍﻮــــﻨﻌﻟﺍ ﺔﺤﻔﺼﻟﺍ ﻢﻗﺭ 01 -01 ﺢﺿﻮﻳ ﺩﺮﳉﺍ ﺔﻗﺎﻄﺑ 21 01 -02 ﺢﺿﻮﻳ ﺺﻗﺎﻨﺘﳌﺍ ﻙﻼﺘﻫﻹﺍ ﺏﺎﺴﺣ ﰲ ﺔﻠﻤﻌﺘﺴﳌﺍ ﺕﻼﻣﺎﻌﳌﺍ 23 01 -03 ﺢﺿﻮﻳ ﺔﻴﺋﺎﺒﳉﺍ ﻭ ﺔﻴﺒﺳﺎﶈﺍ ﻙﻼﺘﻫﻹﺍ ﺪﻋﺍﻮﻗ 24 02 -01 ﻦﻣ ﻝﻮﺻﻷﺍ ﺐﻧﺎﺟ ﺔﻨﺴﻟ ﺔﺴﺳﺆﻤﻠﻟ ﺔﻠﻔﻘﳌﺍ ﺔﻴﻟﺎﳌﺍ ﺔﻴﻧﺍﺰﻴﳌﺍ 2016 51 02 -02 ﻦﻣ ﻡﻮﺼﳋﺍ ﺐﻧﺎﺟ ﺔﻨﺴﻟ ﺔﺴﺳﺆﻤﻠﻟ ﺔﻠﻔﻘﳌﺍ ﺔﻴﻟﺎﳌﺍ ﺔﻴﻧﺍﺰﻴﳌﺍ 2016 52 02 -03 ﺔﻨﺴﻟ ﺔﺴﺳﺆﻤﻠﻟ ﺞﺋﺎﺘﻨﻟﺍ ﺕﺎﺑﺎﺴﺣ ﻝﻭﺪﺟ 2016 53 02 -04 ﺕﺎﻧﻭﺰﺨﻤﻠﻟ ﺩﺮﳉﺍ ﺔﻗﺎﻄﺑ ﺔﻨﺴﻟ 2016 63II
.
ﺱﺮﻬﻓ ﻝﺎﻜﺷﻷﺍ ﻢﻗﺭ ﻞﻜﺸﻟﺍ ﻥﺍﻮــــﻨﻌﻟﺍ ﺔﺤﻔﺼﻟﺍ ﻢﻗﺭ 02 -01 ﻲﻤﻴﻈﻨﺘﻟﺍ ﻞﻜﻴﳍﺍ ﺢﺿﻮﻳ ﻟ ﺔﺴﺳﺆﻤﻠ ﺱﺍﺭﻭﻷﺍ ﺔﻴﻔﻳﺮﻟﺍ ﺔﺳﺪﻨﻬﻠﻟ ﺔﻳﻮﻬﳉﺍ 48
ﻖﺣﻼﳌﺍ ﺔﻤﺋﺎﻗ
ﺕﺍﺭﺎﺼﺘﺧﻻﺍﻭ
ﺯﻮﻣﺮﻟﺍﻭ
ـﻗ
ﻤـﺋﺎ
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ﳌﺍ ﺔ
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ﻖــﺣﻼ
VII.
ﻖــﺣﻼـﳌﺍ ﺔـﻤﺋﺎــﻗ ﻢﻗﺭ ﻖﺤﻠﳌﺍ ﻥﺍﻮــــﻨﻌﻟﺍ ﺔﺤﻔﺼﻟﺍ ﻢﻗﺭ 01 ﺔﻴﺒﺳﺎﶈﺍ ﺔﻴﻧﺍﺰﻴﳌﺍ ﺔﻴﻟﺎﳌﺍ ﺔﻨﺴﻠﻟ 2016 89 02 ﺎﺑﺎﺴﺣ ﻝﻭﺪﺟ ﺕ ﺞﺋﺎﺘﻨﻟﺍ ﺔﻴﻟﺎﳌﺍ ﺔﻨﺴﻠﻟ 2016 91 03 ﻝﻭﺪﺟ ﺢﺿﻮﻳ ﺔﻴﺒﺳﺎﶈﺍ ﺔﺠﻴﺘﻨﻟﺍ ﲔﺑ ﺔﻗﻼﻌﻟﺍ ﺔﻴﺋﺎﺒﳉﺍﻭ ﺔﻨﺴﻟ 2016 93 04 ﺔﻨﺴﻟ ﺔﻌﺟﺍﺮﳌﺍ ﻥﺍﺰﻴﻣ 2016 94 05 ﻝﻭﺪﺟ ﺕﺎﻛﻼﺘﻫﻻﺍ ﺔﻨﺴﻟ 2016 97 06 ﺔﻨﺴﻟ ﺔﻴﻜﻨﺒﻟﺍ ﺔﺑﺭﺎﻘﳌﺍ ﻝﻭﺪﺟ 2016 100II
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ﺯﻮﻣﺮﻟﺍﻭ ﺕﺍﺭﺎﺼﺘﺧﻻﺍ ﺔــﻤﺋﺎـﻗ ﺔﻴﺑﺮﻌﻟﺍ ﺔﻐﻠﻟﺎﺑ ﺢﻠﻄﺼﳌﺍ ﺔﻴﺒﻨﺟﻻﺍ ﺔﻐﻠﻟﺎﺑ ﺢﻠﻄﺼﳌﺍ ﺰﻣﺮﻟﺍ ﲏﻃﻮﻟﺍ ﱯﺳﺎﶈﺍ ﻂﻄﺨﳌﺍPlan comptable national
PCN
ﻡﺎﻌﻟﺍ ﱯﺳﺎﶈﺍ ﻂﻄﺨﳌﺍ
Plan comptable national
PCG ﱄﺎﳌﺍ ﱯﺳﺎﶈﺍ ﻡﺎﻈﻨﻟﺍ Systeme de comptabilite SCF ﺔﻴﻟﻭﺪﻟﺍ ﺔﻴﺒﺳﺎﶈﺍ ﲑﻳﺎﻌﳌﺍ
International accounting standars
IAS
ﺔﻴﻟﻭﺪﻟﺍ ﺔﻴﻟﺎﳌﺍ ﺮﻳﺭﺎﻘﺘﻟﺍ ﲑﻳﺎﻌﻣ
International financial reporting standars
IFRS
ﺲﻠﳎ ﺔﻴﻟﺎﳌﺍ ﺔﺒﺳﺎﶈﺍ ﲑﻳﺎﻌﻣ
Financial accounting standars board
FASB
ﺔﻴﻔﻳﺮﻟﺍ ﺔﺳﺪﻨﻬﻠﻟ ﺔﻳﻮﻬﳉﺍ ﺔﺴﺳﺆﳌﺍ
Entreprise regional genie rural
ERGR
ﺔﻣﺎﻋ ﺔﻣﺪـﻘﻣ
ﺔــﻣﺎــﻋ ﺔـﻣﺪﻘﻣ
أ ﺪﻬﺸﻳ ﱂﺎﻋ ﻝﺎﻤﻋﻷﺍ ﺕﻻﻮﲢ ﺓﲑﺒﻛ ﺕﺍﲑﻐﺗﻭ ﺓﺪﻳﺍﺰﺘﻣ ﺓﺪﻘﻌﻣﻭ ﻦﻣ ﻝﻼﺧ ﺓﺪﺷ ،ﺔﺴﻓﺎﻨﳌﺍ ﺭﻮﻄﺘﻟﺍ ﻊﻳﺮﺴﻟﺍ ،ﺎﻴﺟﻮﻟﻮﻨﻜﺘﻠﻟ ﺭﻮﻬﻇ ﺕﺎﺴﺳﺆﻣ ﺓﺪﻳﺪﺟ ﰲ ﺔﻠﺣ ﺔﻳﺩﺎﺼﺘﻗﺍ ،ﺓﺪﻳﺪﺟ ﺭﻮﻬﻇ ﺕﺎﺠﺘﻨﻣ ﺓﺪﻳﺪﺟ ﺕﻮﻣﻭ ﺕﺎﺠﺘﻨﻣ ﺔﳝﺪﻗ ﺎﻫﲑﻏﻭ ﻦﻣ ﺭﻮﻣﻷﺍ ﱵﻟﺍ ﺐﻌﺼﻳ ﻰﻠﻋ ﺔﺴﺳﺆﳌﺍ ﻢﻜﺤﺘﻟﺍ ﺎﻬﻴﻓ ﰲ ﻞﻇ ﺕﺍﺭﻮﻄﺘﻟﺍ ﺕﺍﲑﻐﺘﻟﺍﻭ ﺔﻠﺻﺎﳊﺍ ﰲ ﻝﺎﳎ ﺎﻴﺟﻮﻟﻮﻨﻜﺘﻟﺍ ﻞﻜﺑ ،ﺎﳍﺎﻜﺷﺃ ﺎﳑ ﺩﺍﺯ ﰲ ﺓﺪﺣ ﺔﺴﻓﺎﻨﳌﺍ ﲔﺑ ﺕﺎﺴﺳﺆﳌﺍ ،ﺕﺎﻛﺮﺸﻟﺍﻭ ﺍﺬﳍﻭ ﺐﺒﺴﻟﺍ ﺕﺩﺃ ﺓﺭﻭﺮﻀﻟﺍ ﱃﺇ ﺮﻳﻮﻄﺗ ﻢﻈﻨﻟﺍ ﺔﻴﺒﺳﺎﶈﺍ ﱴﺣ ﻢﻠﻗﺄﺘﺗ ﻊﻣ ﺕﺍﲑﻐﺘﻟﺍ ،ﺔﻠﺻﺎﳊﺍ ﻦﻣﻭ ﻞﺟﺃ ﻥﺎﻤﺿ ﺓﺀﺍﺮﻗ ﻢﻬﻓﻭ ﺔﻴﻟﺎﳌﺍ ﻢﺋﺍﻮﻘﻠﻟ ﺪﺣﻮﻣ ﻲﳌﺎﻋ ﻋﺍﻮﻧﺃ ﻑﻼﺘﺧﺎﺑ ﺕﺎﻧﺎﻴﻜﻟﺍ ﺎﻬﺠﺘﻨﺗ ﱵﻟﺍ ﺔﻐﻟ ﻦﻋ ﺚﺤﺒﻟﺍ ﺔﻤﻬﻣ ﺎﻬﻘﺗﺎﻋ ﻰﻠﻋ ﺔﻴﳌﺎﻋ ﺕﺎﺌﻴﻫﻭ ﺕﺎﻤﻈﻨﻣ ﺓﺪﻋ ﺕﺬﺧﺃ ،ﺎﻬ ،ﺔﻣﺀﻼﳌﺎﻛ ﺺﺋﺎﺼﺧ ﺕﺪﻌﺑ ﻒﺼﺘﺗ ﺔﻣﻮﻠﻌﻣ ﺝﺎﺘﻧﺇ ﻦﻤﻀﺗ ﺓﺪﺣﻮﻣ ﺔﻴﺒﺳﺎﳏ ،ﺔﻴﻗﻮﺛﻮﳌﺍ ﺔﻴﻠﺑﺎﻘﻟﺍ ﻢﻬﻔﻠﻟ ﺔﻴﻠﺑﺎﻘﻟﺍﻭ ﺔﻧﺭﺎﻘﻤﻠﻟ ﺎﳑ ﻢﻫﺎﺴﻳ ﰲ ﺐﺴﻛ ﺔﻘﺛ ﲔﻣﺪﺨﺘﺴﳌﺍ ﰲ ﺕﺎﻣﻮﻠﻌﳌﺍ ﱵﻟﺍ ﺎﻬﺿﺮﻌﺗ ﻒﻠﺘﳐ ﺍﺬﻫ ﻦﻋ ﺭﻮﻠﺒﺘﻓ ،ﺕﺎﺴﺳﺆﳌﺍ ﻟﺍ ﺔﻴﻟﻭﺪﻟﺍ ﺔﻴﺒﺳﺎﶈﺍ ﲑﻳﺎﻌﳌﺍ ﺚﺤﺒ . ﺮﺋﺍﺰﳉﺍﻭ ﺎﻫﲑﻐﻛ ﻦﻣ ﻝﻭﺪﻟﺍ ﺔﻴﻋﺎﺴﻟﺍ ﺝﺎﻣﺪﻧﻼﻟ ﰲ ﻕﻮﺴﻟﺍ ﺔﻴﳌﺎﻌﻟﺍ ﺖﻠﻋﺎﻔﺗ ﻞﻜﺸﺑ ﰊﺎﳚﺇ ﻚﻟﺫﻭ ﻦﻣ ﻝﻼﺧ ﻡﺎﻴﻘﻟﺍ ﺔﻠﻤﲜ ﻦﻣ ﺕﺎﺣﻼﺻﻹﺍ ﱵﻟﺍ ﺖﺴﻣ ﺎﻬﻣﺎﻈﻧ ﱯﺳﺎﶈﺍ ﻦﻣ ﻞﺟﺃ ﻪﻔﻴﻴﻜﺗ ﻊﻣ ﺪﻋﺍﻮﻘﻟﺍ ﺔﻴﺒﺳﺎﶈﺍ ،ﺔﻴﻟﻭﺪﻟﺍ ﺖﻧﺎﻜﻓ ﺓﺭﻮﻛﺎﺑ ﺡﻼﺻﻹﺍ ﻮﻫ ﻝﺎﻘﺘﻧﻻﺍ ﻦﻣ ﺍ ﻂﻄﺨﳌ ﱯﺳﺎﶈﺍ ،ﲏﻃﻮﻟﺍ ﱃﺇ ﻡﺎﻈﻨﻟﺍ ﱯﺳﺎﶈﺍ ﱄﺎﳌﺍ . ﻦﻣﻭ ﺎﻨﻫ ﱪﺘﻌﻳ ﲏﺒﺗ ﻡﺎﻈﻨﻟﺍ ﱯﺳﺎﶈﺍ ﱄﺎﳌﺍ ﺍﲑﻐﺗ ﺎﻴﻠﻛ ﺔﻴﻌﺟﺮﻤﻠﻟ ﻱﺬﻟﺍ ﻻ ﺮﺼﺘﻘﻳ ﻂﻘﻓ ﻰﻠﻋ ﺔﺳﺭﺎﳑ ﺔﻄﻴﺴﺑ ﺡﻼﺻﻺﻟ ،ﱯﺳﺎﶈﺍ ﻥﻮﻛ ﻥﺃ ﺍﺬﻫ ﻡﺎﻈﻨﻟﺍ ﻰﺷﺎﻤﺘﻳ ﻊﻣ ﲑﻳﺎﻌﳌﺍ ﺔﻴﺒﺳﺎﶈﺍ ،ﺔﻴﻟﻭﺪﻟﺍ ﻭ ﻪﻧﺍ ﻻ ﺮﺼﺘﻘﻳ ﻂﻘﻓ ﻰﻠﻋ ﲑﻴﻐﺗ ﺔﻧﻭﺪﻣ ،ﺕﺎﺑﺎﺴﳊﺍ ﻡﺎﻈﻨﻟﺎﻓ ﱯﺳﺎﶈﺍ ﱄﺎﳌﺍ ﺪﻗ ﻞﺧﺩﺍ ﺕﺍﲑﻐﺗ ﺔﻳﺭﺬﺟ ﻰﻠﻋ ﻯﻮﺘﺴﻣ ،ﻒﻳﺭﺎﻌﺘﻟﺍ ،ﻢﻴﻫﺎﻔﳌﺍ ﻢﻈﻧ ﻢﻴﻴﻘﺘﻟﺍ ﺪﻴﻴﻘﺘﻟﺍﻭ ،ﱯﺳﺎﶈﺍ ﺔﻓﺎﺿﻹﺎﺑ ﱃﺇ ﺔﻌﻴﺒﻃ ﺩﺍﺪﻋﺇ ﻢﺋﺍﻮﻘﻟﺍ ﺔﻴﻟﺎﳌﺍ ﺔﻴﻠﻤﻋ ﻞﻴﻬﺴﺗ ﻭ ﺭﺎﻄﺧﻷﺍ ﻦﻣ ﻞﻴﻠﻘﺘﻟﺍ ﻑﺪ ،ﺎﻫﺍﻮﺤﻓﻭ ،ﺕﺎﺑﺎﺴﳊﺍ ﺔﻌﺟﺍﺮﻣ ﺍﺬﻟ ﻥﺈﻓ ﻖﻴﻘﲢ ﺡﺎﺠﻨﻟﺍ ﳍ ﻩﺬ ﺕﺎﻛﺮﺸﻟﺍ ﺐﻠﻄﺘﻳ ﺝﺎﺘﻧﺇ ﻞﻴﺻﻮﺗﻭ ﺕﺎﻣﻮﻠﻌﳌﺍ ﺔﻴﺒﺳﺎﶈﺍ ﱃﺇ ﺎﻬﻴﻣﺪﺨﺘﺴﻣ ﻖﻓﻭ ﻂﺑﺍﻮﺿ ﲑﻳﺎﻌﻣﻭ ﺪﲡ ﻻﻮﺒﻗ ﺎﻣﺎﻋ ﻞﺜﲤﻭ ﰲ ﺎﻮﻤﻀﻣ ﺔﻋﻮﻤﳎ ﻦﻣ ﺕﺍﺩﺎﺷﺭﻹﺍ ﺕﺎﻬﻴﺟﻮﺘﻟﺍﻭ ﺱﺎﻴﻘﻠﻟ ﺡﺎﺼﻓﻹﺍﻭ ﻦﻋ ﺕﺎﻣﻮﻠﻌﳌﺍ ﺔﻴﺒﺳﺎﶈﺍ ﰲ ﺮﻳﺭﺎﻘﺘﻟﺍ ﻢﺋﺍﻮﻘﻟﺍﻭ ،ﺔﻴﻟﺎﳌﺍ ﻚﺷﻻﻭ ﻥﺃ ﺏﺎﻴﻏ ﻞﺜﻣ ﻩﺬﻫ ﲑﻳﺎﻌﳌﺍ ﺪﻗ ﺽﺮﻌﻳ ﳌﺍ ﺕﺎﻣﻮﻠﻌ ﱵﻟﺍ ﺎﻫﺪﻌﺗ ﺎﻬﻠﺻﻮﺗﻭ ﺕﺍﺪﺣﻮﻟﺍ ﺔﻳﺩﺎﺼﺘﻗﻻﺍ ﺔﻔﻠﺘﺨﳌﺍ ﺮﻃﺎﺨﳌ ﺰﻴﺤﺘﻟﺍ ﻡﺪﻋﻭ ،ﺔﻴﻋﻮﺿﻮﳌﺍ ﺓﻭﻼﻋ ﻰﻠﻋ ﻡﺪﻋ ﺔﻴﻧﺎﻜﻣﺇ ﺩﺎﻤﺘﻋﻻﺍ ﻰﻠﻋ ﻩﺬﻫ ﺕﺎﻧﺎﻴﺒﻟﺍ ﺕﺎﻣﻮﻠﻌﳌﺍﻭ ﺔﻴﺒﺳﺎﶈﺍ ﰲ ﺀﺍﺮﺟﺇ ﺕﺎﻧﺭﺎﻘﳌﺍ ﲔﺑ ﺕﺍﺪﺣﻮﻟﺍ ﺔﻳﺩﺎﺼﺘﻗﻻﺍ ﱵﻟﺍ ﻒﻠﺘﲣ ﺎﻤﻴﻓ ﺎﻬﻨﻴﺑ ﰲ ﺲﺳﺃ ﺪﻋﺍﻮﻗﻭ ﺩﺍﺪﻋﺇ ﺽﺮﻋﻭ ﺕﺎﻧﺎﻴﺒﻟﺍ ﻌﳌﺍﻭ ﺕﺎﻣﻮﻠ ﺔﻴﺒﺳﺎﶈﺍ . ﺔﻴﻟﺎﻜﺷﻹﺍ ﺔﻴﺴﻴﺋﺮﻟﺍ : ﻪﻳﺩﺆﺗ ﻱﺬﻟﺍ ﺭﻭﺪﻠﻟ ﺍﺮﻈﻧﻭ ﺔﺒﺳﺎﶈﺍ ﲔﺴﲢ ﰲ ﺔﺴﺳﺆﻤﻠﻟ ﺔﻴﻟﺎﳌﺍ ﻢﺋﺍﻮﻘﻟﺍ ﺓﺩﻮﺟ ﺍﺬ ﻡﺎﳌﻹﺍ ﺔﻴﻐﺑﻭ ﺔﻳﺩﺎﺼﺘﻗﻻﺍ ﺡﺮﻃ ﺎﻨﻨﻜﳝ ﻉﻮﺿﻮﳌﺍ ﺔﻴﺴﻴﺋﺮﻟﺍ ﺔﻴﻟﺎﻜﺷﻹﺍ ﺔﻏﺎﻴﺻﻭ ﱄﺎﺘﻟﺍ ﻮﺤﻨﻟﺍ ﻰﻠﻋ : ﻢﺘﺗ ﻒﻴﻛ ﺎﻈﻨﻟﺍ ﺐﺴﺣ ﺔﻳﺩﺮﳉﺍ ﺕﺎﻳﻮﺴﺘﻠﻟ ﺔﻴﺒﺳﺎﶈﺍ ﺔﳉﺎﻌﳌﺍ ﰲ ﱄﺎﳌﺍ ﱯﺳﺎﶈﺍ ﻡ ﻮﻬﳉﺍ ﺔﺴﺳﺆﳌﺍ ﺔﻳ ﺔﺳﺪﻨﻬﻠﻟ ﺔﻴﻔﻳﺮﻟﺍ ؟ﺔــﻣﺎــﻋ ﺔـﻣﺪﻘﻣ
ب ﺔﻴﻟﺎﺘﻟﺍ ﺔﻴﻋﺮﻔﻟﺍ ﺔﻠﺌﺳﻷﺎﺑ ﺔﻧﺎﻌﺘﺳﻻﺍ ﻦﻜﳝ ﺔﻴﻟﺎﻜﺷﻹﺍ ﻩﺬﻫ ﺢﻴﺿﻮﺘﻟﻭ : - ؟ﱄﺎﳌﺍ ﱯﺳﺎﶈﺍ ﻡﺎﻈﻨﻟﺍ ﻖﻓﻭ ﺔﻳﺩﺮﳉﺍ ﺕﺎﻳﻮﺴﺘﻟﺎﺑ ﺪﺼﻘﻧ ﺍﺫﺎﻣ -؟ﱄﺎﳌﺍ ﱯﺳﺎﶈﺍ ﻡﺎﻈﻨﻟﺍ ﻖﻓﻭ ﻡﻮﺼﳋﺍ ﺮﺻﺎﻨﻋﻭ ﻝﻮﺻﻷﺍ ﺮﺻﺎﻨﻋ ﺔﳉﺎﻌﻣ ﻢﺘﺗ ﻒﻴﻛ -ﺘﺗ ﻒﻴﻛ ؟ﱄﺎﳌﺍ ﱯﺳﺎﶈﺍ ﻡﺎﻈﻨﻟﺍ ﻖﻓﻭ ﻒﻳﺭﺎﺼﳌﺍﻭ ﺕﺍﺩﺍﺮﻳﻹﺍ ﺔﳉﺎﻌﻣ ﻢ - ﻊﻗﺍﻭ ﻮﻫ ﺎﻣ ﺔﳉﺎﻌﳌﺍ ﺔﻴﺒﺳﺎﶈﺍ ﺕﺎﻳﻮﺴﺘﻠﻟ ﺔﻳﺩﺮﳉﺍ ﰲ ﳌﺍ ﺔﺴﺳﺆ ﺔﻳﻮﻬﳉﺍ ﺔﺳﺪﻨﻬﻠﻟ ؟ﺔﻴﻔﻳﺮﻟﺍ ﺕﺎﻴﺿﺮﻔﻟﺍ : ﺔﻴﻟﺎﺘﻟﺍ ﺕﺎﻴﺿﺮﻔﻟﺍ ﻊﻀﻧ ﺔﻠﺌﺳﻷﺍ ﻦﻣ ﺎﻫﲑﻏﻭ ﺔﻘﺑﺎﺴﻟﺍ ﺔﻴﻟﺎﻜﺷﻹﺍ ﻰﻠﻋ ﺔﺑﺎﺟﻺﻟﻭ : -ﻥﺇ ﺔﻴﻠﻤﻋ ﺩﺮﳉﺍ ﻢﺘﺗ ﻖﻓﻭ ﻞﺣﺍﺮﻣ ﰲ ﻞﺟﺃ ﻦﻣ ،ﺔﻳﻮﺴﺘﻟﺍﻭ ﺩﺮﳉﺍ ﺕﺎﻴﻠﻤﻋ ﻒﻠﺘﺨﲟ ﺐﺳﺎﶈﺍ ﻡﻮﻘﻳ ﺔﻨﺴﻟﺍ ﺔﻳﺎ ؛ﺔﺴﺳﺆﻤﻠﻟ ﺔﻴﻟﺎﳌﺍ ﺔﻴﻌﺿﻮﻠﻟ ﺔﻘﻴﻗﺩﻭ ﺔﺤﺿﺍﻭ ﺓﺭﻮﺻ ﺀﺎﻄﻋﺇ -ﺔﳉﺎﻌﻣ ﺮﺻﺎﻨﻋ ﻞﻛ ﻦﻣ ﻝﻮﺻﻷﺍ ﻡﻮﺼﳋﺍﻭ ﻢﺘﺗ ﻖﻓﻭ ﺪﻋﺍﻮﻘﻟﺍ ﻢﻴﻫﺎﻔﳌﺍﻭ ﺔﻴﺒﺳﺎﶈﺍ ﱵﻟﺍ ﺀﺎﺟ ﺎ ﻡﺎﻈﻨﻟﺍ ﱯﺳﺎﶈﺍ ؛ﱄﺎﳌﺍ -ﻢﺘﺗ ﺔﳉﺎﻌﻣ ﻒﻳﺭﺎﺼﳌﺍﻭ ﺕﺍﺩﺍﺮﻳﻹﺍ ﺐﺴﺣ ﻮﻘﻟﺍ ﺪﻋﺍ ﻢﻴﻫﺎﻔﳌﺍﻭ ﺔﻴﺒﺳﺎﶈﺍ ﱵﻟﺍ ﺺﻨﻳ ﺎﻬﻴﻠﻋ ﻡﺎﻈﻨﻟﺍ ﱯﺳﺎﶈﺍ ؛ﱄﺎﳌﺍ -ﺔﳉﺎﻌﳌﺍ ﺔﻴﺒﺳﺎﶈﺍ ﺕﺎﻳﻮﺴﺘﻠﻟ ﺔﻳﺩﺮﳉﺍ ﰲ ﳌﺍ ﺔﺴﺳﺆ ﺔﻳﻮﻬﳉﺍ ﺔﺳﺪﻨﻬﻠﻟ ﺔﻴﻔﻳﺮﻟﺍ ، ﻢﺘﺗ ﻖﻓﻭ ﺪﻋﺍﻮﻗ ﻭ ﺹﻮﺼﻧ ﺍ ﻡﺎﻈﻨﻟ ﱯﺳﺎﶈﺍ ؛ﱄﺎﳌﺍ ﺔﺳﺍﺭﺪﻟﺍ ﺭﺎﻴﺘﺧﺍ ﺏﺎﺒﺳﺃ : ﺩﻮﻌﻳ ﺭﺎﻴﺘﺧﺍ ﻩﺬﻫ ﺔﺳﺍﺭﺪﻟﺍ ﺏﺎﺒﺳﻷ ﺔﻴﻋﻮﺿﻮﻣ ﻯﺮﺧﺃﻭ ﺔﻴﺗﺍﺫ : ﺏﺎﺒﺳﻷﺍ ﺔﻴﻋﻮﺿﻮﳌﺍ : -ﻥﻮﻛ ﺔﺳﺍﺭﺪﻟﺍ ﻦﻣ ﻊﻴﺿﺍﻮﳌﺍ ﺔﺣﻭﺮﻄﳌﺍ ﰲ ﺔﺣﺎﺴﻟﺍ ﺔﻳﺩﺎﺼﺘﻗﻻﺍ ﻭ ﺔﻴﻨﻬﳌﺍ ﺎﻴﻟﺎﺣ ؛ -ﻥﻮﻛ ﺕﺍﺩﺍﺮﻳﻹﺍ ﺕﺎﻘﻔﻨﻟﺍﻭ ﻲﻫ ﺩﻮﻤﻌﻟﺍ ﻱﺮﻘﻔﻟﺍ ﻱﺬﻟﺍ ﺗ ﻒﻘ ﻪﻴﻠﻋ ﺔﺴﺳﺆﳌﺍ . ﺏﺎﺒﺳﻷﺍ ﺔﻴﺗﺍﺬﻟﺍ : -ﻁﺎﺒﺗﺭﺍ ﺚﺤﺒﻟﺍ ﻝﺎﺠﲟ ﺎﻨﺼﺼﲣ ) ﺔﺒﺳﺎﳏ ﻖﻴﻗﺪﺗﻭ (؛ -ﻡﺎﻤﺘﻫﻻﺍ ﻝﺎﺎﺑ ﱯﺳﺎﶈﺍ ﻞﻴﳌﺍﻭ ﻲﺼﺨﺸﻟﺍ ﱃﺇ ﺔﳉﺎﻌﻣ ﻩﺬﻫ ؛ﻊﻴﺿﺍﻮﳌﺍ -ﺔﺒﻏﺮﻟﺍ ﰲ ﻉﻼﻃﻹﺍ ﻰﻠﻋ ﻉﻮﺿﻮﳌﺍ ﻦﻣ ﻞﻛ ﻪﺒﻧﺍﻮﺟ ﺔﺻﺎﺧﻭ ﺐﻧﺎﳉﺍ ؛ﱐﺍﺪﻴﳌﺍ ﺔﺳﺍﺭﺪﻟﺍ ﻑﺍﺪﻫﺃ : ﻰﻌﺴﻧ ﻦﻣ ﻝﻼﺧ ﺬﻫ ﻩ ﺔﺳﺍﺭﺪﻟﺍ ﱃﺇ ﻖﻴﻘﲢ ﺔﻠﲨ ﻦﻣ ﻑﺍﺪﻫﻷﺍ ﺮﻛﺬﻧ ﺎﻬﻨﻣ : -ﻑﺮﻌﺘﻟﺍ ﺔﻃﺎﺣﻹﺍﻭ ﻢﻴﻫﺎﻔﳌﺎﺑ ﺔﻴﺳﺎﺳﻷﺍ ﺔﻘﻠﻌﺘﳌﺍ ﻡﺎﻈﻨﻟﺎﺑ ﱯﺳﺎﶈﺍ ؛ﱄﺎﳌﺍ -ﻑﺮﻌﺘﻟﺍ ﻰﻠﻋ ﺕﺎﻗﻭﺮﻔﻟﺍ ﲔﺑ ﻡﺎﻈﻨﻟﺍ ﱯﺳﺎﶈﺍ ﱄﺎﳌﺍ ﲑﻳﺎﻌﳌﺍﻭ ﺔﻴﺒﺳﺎﶈﺍ ﺔﻴﻟﻭﺪﻟﺍ ؛ -ﺔﻟﻭﺎﳏ ﻑﺮﻌﺘﻟﺍ ﻰﻠﻋ ﲑﻳﺎﻌﳌﺍ ﱵﻟﺍ ﺺﲣ ﻉﻮﺿﻮﻣ ؛ﺔﺳﺍﺭﺪﻟﺍ -ﺔﻓﺮﻌﳌﺍ ﻢﻠﻌﺘﻟﺍﻭ ﻦﻣ ﲔﻴﻨﻬﳌﺍ ﻱﻭﺫﻭ ﺓﱪﳋﺍ ﰲ ﻥﺍﺪﻴﻣ ﺔﺒﺳﺎﶈﺍ ﺀﺎﻨﺛﺃ ﺓﺮﺘﻓ ؛ﺺﺑﺮﺘﻟﺍﺔــﻣﺎــﻋ ﺔـﻣﺪﻘﻣ
ت -ﺔﻟﻭﺎﳏ ﺭﺎﻬﻇﺇ ﻊﻗﺍﻭ ﻖﻴﺒﻄﺗ ﺐﻧﺎﳉﺍ ﻱﺮﻈﻨﻟﺍ ﻰﻠﻋ ﺐﻧﺎﳉﺍ ﻲﻠﻤﻌﻟﺍ . ﺔﺳﺍﺭﺪﻟﺍ ﺔﻴﳘﺃ : ﰲ ﺔﺳﺍﺭﺪﻟﺍ ﺔﻴﳘﺃ ﻞﺜﻤﺘﺗ ﺚﻴﺣ : ﻑﻮﺳ ﻱﺬﻟﺍﻭ ﺔﻴﻟﻭﺪﻟﺍ ﺔﻴﺒﺳﺎﶈﺍ ﲑﻳﺎﻌﳌﺍ ﰲ ﻞﺻﺎﳊﺍ ﲑﻴﻐﺘﻟﺍ ﻊﻣ ﻪﻨﻣﺍﺰﺗ ﺔﻴﻟﺎﳌﺍ ﻢﺋﺍﻮﻘﻟﺍ ﺓﺩﻮﺟ ﻰﻠﻋ ﻩﺮﺛﺃﻭ ﱄﺎﳌﺍ ﱯﺳﺎﶈﺍ ﻡﺎﻈﻨﻟﺍ ﻰﻠﻋ ﻪﻘﻴﺒﻄﺗ ﺲﻜﻌﻨﻳ . -ﺭﻭﺪﻟﺍ ﻱﺬﻟﺍ ﻪﺒﻌﻠﺗ ﺕﺎﻳﻮﺴﺘﻟﺍ ﺔﻳﺩﺮﳉﺍ ﰲ ﺪﳊﺍ ﻦﻣ ﺀﺎﻄﺧﻷﺍ ﻑﺎﺸﺘﻛﺍﻭ ﺶﻐﻟﺍ ﱯﺳﺎﶈﺍ ﻞﺧﺍﺩ ﺴﺳﺆﳌﺍ ﺔ؛ -ﺔﻓﺮﻌﻣ ﺮﺛﻷﺍ ﻱﺬﻟﺍ ﻪﺒﺒﺴﺗ ﺕﺎﻳﻮﺴﺘﻟﺍ ﺔﻳﺩﺮﳉﺍ ﻰﻠﻋ ﺩﻮﻨﺑ ﻢﺋﺍﻮﻘﻟﺍ ؛ﺔﻴﻟﺎﳌﺍ ﺩﻭﺪﺣ ﺔﺳﺍﺭﺪﻟﺍ : -ﱐﺎﻜﳌﺍ ﻝﺎﺍ : ﺀﺍﺮﺟﺇ ﰎ ﻟﺍ ﺔﺳﺍﺭﺪ ؛ﻱﺩﺍﻮﻟﺎﺑ ﻲﺣﻼﻔﻟﺍ ﺩﺎﺘﻌﻟﺍ ﺔﻧﺎﻴﺻﻭ ﻊﻳﺯﻮﺗ ﺔﺴﺳﺆﲟ ﺔﻴﻧﺍﺪﻴﳌﺍ -ﱐﺎﻣﺰﻟﺍ ﻝﺎﺍ : ﱃﺇ ﻞﻳﺮﻓﺃ ﺮﻬﺷ ﺔﻳﺍﺪﺑ ﺬﻨﻣ ﺕﺪﺘﻣﺇ ،ﺮﻬﺷ ﺔﺑﺍﺮﻗ ﺖﻣﺍﺩ ﺓﺪﻣ ﻝﻼﺧ ﺔﺳﺍﺭﺪﻟﺍ ﻖﻴﺒﻄﺗ ﰎ ﺔﻳﺎﻏ ﻱﺃ ،ﺮﻬﺸﻟﺍ ﺔﻳﺎ 04 ﱃﺇ ﻱﺮﻔﻴﻓ 26 ﻞﻳﺮﻓﺃ 2018 ﺔﺳﺍﺭﺪﻟﺍ ﻞﳏ ﺔﺴﺳﺆﳌﺍ ﲑﻴﻐﺗ ﺐﺒﺴﺑ ﺍﺬﻫﻭ ، . ﺕﺎﺑﻮﻌﺻ ﺔﺳﺍﺭﺪﻟﺍ : ﺓﺮﺷﺎﺒﲟ ﺎﻨﻣﺎﻴﻘﻟ ﺪﻳﺪﳉﺍ ﺔﺴﺳﺆﳌﺍ ﺮﻳﺪﻣ ﺾﻓﺭ ﺐﺒﺴﺑ ﺎﻨﻗﺎﻄﻧ ﻦﻋ ﺝﺭﺎﺧ ﺍﺬﻫﻭ ﺔﺳﺍﺭﺪﻟﺍ ﻞﳏ ﺔﺴﺳﺆﳌﺍ ﲑﻴﻐﺗ ؛ﺺﺑﺮﺘﻟﺍ -ﻋ ﺔﺴﺳﺆﳌﺍ ﻲﻔﻇﻮﻣ ﻑﺮﻃ ﻦﻣ ﺪﻴ-ﻋﺍﻮﳌﺍ ﰲ ﻞﻴﺟﺄﺘﻟﺍﻭ ﲑﺧﺄﺘﻟﺍ ﺔﺳﺍﺭﺪﻟﺍ ﻞﳏ ﺔﺴﺳﺆﳌﺍ ﱃﺇ ﺕﺍﺭﺎﻳﺰﻟﺍ ﺀﺍﺮﺟﺇ ﺪﻨ ؛ ﻥﺃﻭ ،ﻂﻘﻓ ﺔﻴﳝﺩﺎﻛﺃ ﺔﺳﺍﺭﺩ ﻥﻮﻜﺗ ﻥﺃ ﻭﺪﻌﺗ ﻻ ﺔﺳﺍﺭﺪﻟﺍ ﻥﻮﻜﺑ ﺔﺳﺍﺭﺪﻟﺍ ﻞﳏ ﺔﺴﺳﺆﳌﺍ ﱄﻭﺆﺴﻣ ﻉﺎﻨﻗﺇ ﺔﺑﻮﻌﺻ ﻯﺮﺧﺃ ﺽﺍﺮﻏﺃ ﰲ ﻞﻤﻌﺘﺴﺗ ﻦﻟ ﺚﺤﺒﻟﺍ ﺍﺬﻫ ﰲ ﺔﻠﻤﻌﺘﺴﳌﺍ ﺔﻴﻟﺎﳌﺍ ﺕﺎﻴﻄﻌﳌﺍ ﻊﻴﲨ . ﰲ ﻊﺒﺘﳌﺍ ﺞﻬﻨﳌﺍ ﺔﺳﺍﺭﺪﻟﺍ : ﻦﻣ ﻞﺟﺃ ﺔﺑﺎﺟﻹﺍ ﻦﻋ ﺇ ﺔﻴﻟﺎﻜﺷ ﻉﻮﺿﻮﳌﺍ ﰎ ﻉﺎﺒﺗﺇ ﺞﻫﺎﻨﳌﺍ ﺔﻣﺪﺨﺘﺴﳌﺍ ﰲ ﻡﻮﻠﻌﻟﺍ ﻥﺃ ﺭﺎﺒﺘﻋﺍ ﻰﻠﻋ ﺔﻴﻋﺎﻤﺘﺟﻻﺍ ﺔﺻﺎﺧ ﺎﻬﻋﻭﺮﻓ ﺪﺣﺃ ﺺﺼﺨﺘﻟﺍ ﻲﻔﺻﻮﻟﺍ ﲔﺠﻬﻨﳌﺍ ﻲﻠﻴﻠﺤﺘﻟﺍ ﻖﻓﺍﻮﳌﺍ ﺕﺎﻴﺑﺩﻸﻟ ﺔﻳﺮﻈﻨﻟﺍ ﺔﻓﺎﺿﺇ ﱃﺇ ﺞﻬﻨﻣ ﺔﺳﺍﺭﺩ ﺔﻟﺎﺣ ﰲ ﺔﻴﻘﻴﺒﻄﺘﻟﺍ ﺔﺳﺍﺭﺪﻟﺍ . ﰲ ﺔﻣﺪﺨﺘﺴﳌﺍ ﺕﺍﻭﺩﻷﺍ ﺔﺳﺍﺭﺪﻟﺍ : ﺼﻗ ﺎﳍﺎﻤﻌﺘﺳﺍ ﰎ ﱵﻟﺍ ﺕﺍﻭﺩﻷﺍ ﻲﻬﻓ ﻲﻘﻴﺒﻄﺘﻟﺍ ﻭﺃ ﻱﺮﻈﻨﻟﺍ ﻪﺒﻧﺎﺟ ﰲ ﺀﺍﻮﺳ ﺔﺳﺍﺭﺪﻟﺍ ﻞﻴﻠﲢ ﺪ : * ﱯﺘﻜﳌﺍ ﺢﺴﳌﺍ : ﺐﺘﻜﻟﺍ ﻰﻠﻋ ﻉﻼﻃﻹﺍ ﰲ ﻞﺜﻤﺘﻳ ، ﲑﻏ ﻭﺃ ﺓﺮﺷﺎﺒﻣ ﺔﻠﺻ ﻪﻟ ﺎﻤﻠﻛﻭ ،ﺔﻴﲰﺮﻟﺍ ﻖﺋﺎﺛﻮﻟﺍﻭ ﺕﻻﺎﻘﳌﺍ ﺔﻘﺑﺎﺴﻟﺍ ﺕﺎﺳﺍﺭﺪﻟﺍ ﻦﻣ ﺓﺩﺎﻔﺘﺳﻻﺍﻭ ﻢﻬﻔﻟﺍ ﻞﺟﺃ ﻦﻣ ﺎﻨﻋﻮﺿﻮﲟ ﺓﺮﺷﺎﺒﻣ ؛ * ﺔﻠﺑﺎﻘﳌﺍ : ﺷﺎﺒﳌﺍ ﺕﻼﺑﺎﻘﳌﺍ ﻦﻣ ﺩﺪﻌﺑ ﺎﻨﻤﻗ ﺕﺎﺴﺳﺆﳌ ﻦﻳﲑﺴﻣﻭ ﲔﻌﻣﺎﺟ ﺓﺬﺗﺎﺳﺃ ﻦﻣ ﺹﺎﺼﺘﺧﻻﺍ ﻞﻫﺃ ﻊﻣ ﺓﺮ ﻩﺭﺎﺴﻣ ﻪﻴﺟﻮﺗﻭ ﺎﻨﺜﺤﺒﻟ ﺔﻀﻳﺮﻌﻟﺍ ﻁﻮﻄﳋﺍ ﻊﺿﻭ ﻦﻣ ﺎﻨﻜﲤ ﺚﻴﺣ ،ﲔﻴﻨﻬﻣﻭ ﺔﻳﺩﺎﺼﺘﻗﺍ ؛ * ﺔﺳﺍﺭﺩ ﺔﻟﺎﺣ ﺔﺴﺳﺆﻣ ﺔﻳﺩﺎﺼﺘﻗﺍ : ﻡﺎﻈﻨﻟﺍ ﻖﻓﻭ ﺔﻴﻟﺎﳌﺍ ﻢﺋﺍﻮﻘﻟﺍ ﺮﺻﺎﻨﻌﻟ ﺔﻴﺒﺳﺎﶈﺍ ﺔﳉﺎﻌﳌﺍ ﺔﻘﻴﻘﺣ ﻰﻠﻋ ﻑﻮﻗﻮﻠﻟ ﻚﻟﺫﻭ ﱄﺎﳌﺍ ﱯﺳﺎﶈﺍ .ﺔــﻣﺎــﻋ ﺔـﻣﺪﻘﻣ
ث ﻞﻜﻴﻫ ﺭﺪﻟﺍ ﺔﺳﺍ : ﺔﺣﻭﺮﻄﳌﺍ ﺔﻴﻟﺎﻜﺷﻹﺍ ﺔﳉﺎﻌﳌ ﺑ ﺎﻨﻤﻗ ﲔﻠﺼﻓ ﱃﺇ ﺔﺳﺍﺭﺪﻟﺍ ﻩﺬﻫ ﻢﻴﺴﻘﺘ : -ﻝﻭﻷﺍ : ﻖﻠﻌﺘﻳ ﺕﺎﻴﺑﺩﻷﺎﺑ ﺔﻳﺮﻈﻨﻟﺍ ﺔﺻﺎﳋﺍ ﻉﻮﺿﻮﳌﺎﺑ ﻭ ﺍﺬﻛ ﺕﺎﺳﺍﺭﺪﻟﺍ ﺔﻘﺑﺎﺴﻟﺍ ﻉﻮﺿﻮﳌﺍ ﺲﻔﻨﻟ ﺖﻗﺮﻄﺗ ﱵﻟﺍ ؛ -ﱐﺎﺜﻟﺍ : ﻖﻠﻌﺘﻴﻓ ﻟﺎﺑ ﺔﺳﺍﺭﺪ ﻠﻟ ﺔﻴﻧﺍﺪﻴﳌﺍ ﺔﺴﺳﺆﻤ ﺔﻴﻔﻳﺮﻟﺍ ﺔﺳﺪﻨﻬﻠﻟ ﺔﻳﻮﻬﳉﺍ -ﺱﺍﺭﻭﻻﺍ -ﻳﺭﺎﺸﳌﺍ ﺯﺎﳒﺇ ﺓﺪﺣﻭ ﻊ ﻱﺩﺍﻮﻟﺎﺑ ﻛ ﺔﻴﻟﺎﳌﺍ ﻢﺋﺍﻮﻘﻟﺍ ﺮﺻﺎﻨﻌﻟ ﺔﻴﺒﺳﺎﶈﺍ ﺔﳉﺎﻌﳌﺍ ﺢﺿﻮﻳ ﺎﻤ ﻖﻓﻭ ﱄﺎﳌﺍ ﱯﺳﺎﶈﺍ ﻡﺎﻈﻨﻟﺍ .
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ﻝﻭﻷﺍ ﻞﺼﻔﻟ
ﺔﻳﺮﻈﻨﻟﺍ ﺔﺳﺍﺭﺪﻟﺍ
ﻝﻭﻷﺍ ﻞـﺼﻔﻟﺍ ... .... ... ... .... .. ... ﺔﺳﺍﺭﺪﻟﺍ ﻳﺮﻈﻨﻟﺍ ﺔ 2 ﺪﻴﻬﲤ ﺕﺪﻬﺷ ﻦﻳﺮﺸﻌﻟﺍ ﻥﺮﻘﻟﺍ ﺮﺧﺍﻭﺃ ﰲ ﺎﺣﻼﺻﺇ ﺔﻴﻣﺎﻨﻟﺍ ﻝﻭﺪﻟﺍ ﻦﻣ ﺎﻫﲑﻐﻛ ﺮﺋﺍﺰﳉﺍ ﺎﻬﻣﺎﻈﻨﻟ ﱯﺳﺎﶈﺍ ﻖﻓﻭ ﺔﻴﻌﺟﺮﻣ ﺎﻴﻌﺳﻭ ،ﺔﻴﻟﻭﺩ ﺎﻬﻨﻣ ﺐﻳﺮﻘﺘﻟ ﺎﻬﺘﺳﺭﺎﳑ ﺔﻴﻠﶈﺍ ﺕﺎﺳﺭﺎﻤﳌﺍ ﻊﻣ ﺔﻴﺒﺳﺎﶈﺍ ﺔﻴﻟﻭﺪﻟﺍ ﺎﳍﻮﺧﺩﻭ ﻕﺍﻮﺳﻷﺍ ﺔﻴﳌﺎﻌﻟﺍ ﻑﺪﳍﺍﻭ ، ﻮﻫ ﻚﻟﺫ ﻦﻣ ﻰﲰﻷﺍ ﺐﻠﺟ ﺭﺎﻤﺜﺘﺳﻻﺍ ﱯﻨﺟﻷﺍ ﰲ ،ﻕﻮﺴﻟﺍ ﺩﺎﺼﺘﻗﻻ ﺎﻬﻴﻨﺒﺗ ﺭﺎﻃﺇ ﻥﻷ ﻱﺩﺎﺼﺘﻗﺍ ﺡﻼﺻﺇ ﺔﻴﻠﻤﻋ ﻱﺃ ﻰﻠﻋ ﱃﻭﻷﺍ ﺔﺟﺭﺪﻟﺎﺑ ﺪﻤﺘﻌﺗ ﺔﺒﺳﺎﶈﺍ ﱯﺳﺎﶈﺍ ﻂﻄﺨﳌﺍ ﻦﻣ ﱯﺳﺎﶈﺍ ﺎﻬﻣﺎﻈﻧ ﲑﻐﺗ ﺮﺋﺍﺰﳉﺍ ﻞﻌﺟ ﻱﺬﻟﺍ ﺮﻣﻷﺍ ﺍﺬﻫ ، ﲏﻃﻮﻟﺍ PCN ﻡﺎﻌﻟﺍ ﱯﺳﺎﶈﺍ ﻂﻄﺨﳌﺍ ﻦﻣ ﻰﺣﻮﺘﺴﳌﺍ PCG ﱄﺎﳌﺍ ﱯﺳﺎﶈﺍ ﻡﺎﻈﻨﻟﺍ ﱃﺇ SCF ﻦﻣ ﻰﺣﻮﺘﺴﳌﺍ IAS/IFRS ﻲﻔﻧﺎﺟ ﻦﻣ ﺢﺗﺎﻔﻟﺍ ﰲ ﻪﻟ ﻖﻴﺒﻄﺗ ﻝﻭﺃ ﻥﺎﻛﻭ ، 2010 . ﻦﻤﻀﺗ ﻡﺎﻈﻨﻟﺍ ﱯﺳﺎﶈﺍ ﱄﺎﳌﺍ ﺔﻋﻮﻤﳎ ﻦﻣ ﺪﻋﺍﻮﻘﻟﺍﻭ ﺉﺩﺎﺒﳌﺍ ﺔﻴﺒﺳﺎﶈﺍ ﱵﻟﺍ ﺪﻤﺘﻌﻳ ﺎﻬﻴﻠﻋ ﺐﺳﺎﶈﺍ ﰲ ﻞﻴﺠﺴﺗ ﺕﺎﻴﻠﻤﻌﻟﺍﻭ ﺕﻻﻮﺤﺘﻟﺍ ﻒﻠﺘﳐ ﺔﻴﻟﺎﳌﺍ ﱵﻟﺍ ﻡﻮﻘﺗ ﺎ ،ﺔﺴﺳﺆﳌﺍ ﱵﻟﺍﻭ ﺽﺮﻔﺗ ﺎﻬﻴﻠﻋ ﻡﺎﻴﻘﻟﺍ ﺕﺎﻴﻠﻤﻌﺑ ﻞﻳﺪﻌﺘﻟﺍ ﺩﺮﳉﺍﻭ ﻱﺃ ﻑﺮﻌﻳ ﺎﲟ ﻝﺎﻤﻋﺄﺑ ﺔﻳﺎ ،ﺓﺭﻭﺪﻟﺍ ﻚﻟﺫ ﻦﻣ ﻑﺪﳍﺍﻭ ﺭﺎﻬﻇﺇ ﺓﺭﻮﺻ ﺔﻴﻘﻴﻘﺣ ﺔﺤﺿﺍﻭﻭ ﻦﻋ ﺔﻴﻟﺎﳌﺍ ﺔﻴﻌﺿﻮﻟﺍ ،ﺔﺴﺳﺆﻤﻠﻟ ﻩﺬﻫ ﺃﺪﺒﺗﻭ ﺓﲑﺧﻷﺍ ﺔﻴﻠﻤﻌﺑ ﺩﺮﳉﺍ ﻱﺩﺎﳌﺍ ﺮﺻﺎﻨﻌﻟ ﻝﻮﺻﻷﺍ ﻡﻮﺼﳋﺍﻭ ﰒ ﺪﻌﺑ ﻚﻟﺫ ﻞﻛ ﺔﻳﻮﺴﺗ ﻦﻣ ﺕﺎﺑﺎﺴﺣ ﺔﻴﻧﺍﺰﻴﳌﺍ ﻭ ﺕﺎﺑﺎﺴﺣ ﲑﻴﺴﺘﻟﺍ ﱵﻟﺍ ﺪﻋﺎﺴﺗ ﻰﻠﻋ ﺩﺍﺪﻋﺇ ﻥﺍﺰﻴﻣ ﺔﻌﺟﺍﺮﳌﺍ ﺪﻌﺑ ﺩﺮﳉﺍ ﺎﻣ ﰲ ﻢﻫﺎﺴﻳ ﻢﺋﺍﻮﻘﻟﺍ ﺩﺍﺪﻋﺇ ﺔﻴﻟﺎﳌﺍ ﺔﺻﺎﺧ ﻝﻭﺪﺟ ﺕﺎﺑﺎﺴﺣ ﺞﺋﺎﺘﻨﻟﺍ ﺔﻴﻧﺍﺰﻴﳌﺍﻭ ،ﺔﻴﻣﺎﺘﳋﺍ ﺍﲑﺧﺃﻭ ﻝﺎﻔﻗﺇ ﺕﺎﺑﺎﺴﳊﺍ . ﲔﺜﺤﺒﻣ ﻝﻭﺎﻨﺘﻧ ﻑﻮﺳ ﻞﺼﻔﻟﺍ ﺍﺬﻫ ﰲ : ﻝﻭﻷﺍ ﺚﺤﺒﳌﺍ : ﺔﻘﺑﺎﺴﻟﺍ ﺕﺎﺳﺍﺭﺪﻟﺍ ﱐﺎﺜﻟﺍ ﺚﺤﺒﳌﺍ : ﺔﻴﻟﺎﳌﺍ ﻢﺋﺍﻮﻘﻟﺍ ﺮﺻﺎﻨﻌﻟ ﺔﻴﺒﺳﺎﶈﺍ ﺔﻳﻮﺴﺘﻠﻟ ﻱﺮﻈﻨﻟﺍ ﺭﺎﻃﻹﺍ
ﻝﻭﻷﺍ ﻞـﺼﻔﻟﺍ ... .... ... ... .... .. ... ﺔﺳﺍﺭﺪﻟﺍ ﻳﺮﻈﻨﻟﺍ ﺔ 3
ﻝﻭﻷﺍ ﺚﺤﺒﳌﺍ
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ﺔﻘﺑﺎﺴﻟﺍ ﺕﺎﺳﺍﺭﺪﻟﺍ
،ﲔﺒﺳﺎﳏ ﻦﻣ ﻥﻮﻔﻟﺆﳌﺍ ﻢﺘﻫﺍ ،ﱄﺎﳌﺍ ﱯﺳﺎﶈﺍ ﻡﺎﻈﻨﻠﻟ ﺎﻬﻴﻨﺒﺗ ﻦﻋ ﺮﺋﺍﺰﳉﺍ ﰲ ﺔﻴﻣﻮﻤﻌﻟﺍ ﺕﺎﻄﻠﺴﻟﺍ ﺖﺑﺮﻋﺃ ﻥﺃ ﺬﻨﻣ ﻲﻄﻐﺘﻟ ﺀﺎﺟ ﺕﺎﻴﺑﺎﳚﺇ ﻦﻣ ﻡﺎﻈﻨﻠﻟ ﺎﻣ ﱘﺪﻘﺗﻭ ،ﱄﺎﳌﺍ ﱯﺳﺎﶈﺍ ﻡﺎﻈﻨﻟﺍ ﻖﻴﺒﻄﺗ ﺔﻴﻔﻴﻛ ﺩﺮﺴﺑ ،ﲔﻳﺩﺎﺼﺘﻗﺍ ﺀﺍﱪﺧ ،ﲔﻴﳝﺩﺎﻛﺃ ﺎﶈﺍ ﻂﻄﺨﳌﺍ ﺰﺠﻋ ﻝﻭﺎﻨﺘﻧ ﻑﻮﺳ ﺚﺤﺒﳌﺍ ﺍﺬﻫ ﰲﻭ ،ﲏﻃﻮﻟﺍ ﱯﺳ ﺙﻼﺛ ﻪﻴﻓ ﺐﻟﺎﻄﻣ : ﻝﻭﻷﺍ ﺐﻠﻄﳌﺍ : ﺔﻴﺑﺮﻌﻟﺍ ﺔﻐﻠﻟﺎﺑ ﺔﻘﺑﺎﺴﻟﺍ ﺕﺎﺳﺍﺭﺪﻟﺍ ﺕﺎﺳﺍﺭﺪﻟﺍ ﻝﻼﺧ ﻦﻣ ﺔﻘﺑﺎﺴﻟﺍ ﺔﻴﺑﺮﻌﻟﺍ ﺔﻐﻠﻟﺎﺑ ﺎﳍ ﱵﻟﺍ ﺕﺎﺳﺍﺭﺪﻟﺍ ﺾﻌﺑ ﺢﻴﺿﻮﺗ ﻦﻜﳝ ،ﺎﻬﻴﻠﻋ ﺎﻨﻌﻠﻃﺍ ﱵﻟﺍ ﻲﻠﻳ ﺎﻤﻛ ﺎﻨﻋﻮﺿﻮﲟ ﺔﻗﻼﻋ : 1 -ﺔﺳﺍﺭﺩ ﺡﻮﻧ ﺔﺑﺎﻏﻮﺑ ، ﶈﺍ ﺔﳉﺎﻌﳌﺍ ﺮﺛﺃ ﱄﺎﳌﺍ ﱯﺳﺎﶈﺍ ﻡﺎﻈﻨﻟﺍ ﻖﻓﻭ ﺔﻴﻟﺎﳌﺍ ﻢﺋﺍﻮﻘﻟﺍ ﻰﻠﻋ ﻲﻠﻳﻮﻤﺘﻟﺍ ﺭﺎﳚﻺﻟ ﺔﻴﺒﺳﺎ SCF " ﺔﻴﻓﺮﺼﳌﺍ ﺔﻴﺑﺮﻌﻟﺍ ﺔﺴﺳﺆﳌﺍ ﺀﻼﻤﻋ ﺪﺣﻷ ﺔﻴﻘﻴﺒﻄﺗ ﺔﺳﺍﺭﺩ ABC -ﺮﺋﺍﺰﳉﺍ ﺔﻟﺎﻛﻭ ﻲﺳﺎﺣ ﺩﻮﻌﺴﻣ ﺓﺮﺘﻔﻠﻟ ﺓﺪﺘﻤﳌﺍ ﻦﻣ ﻞﻳﺮﻓﺃ ﱃﺇ ﻱﺎﻣ 2015 «، ﺓﺩﺎﻬﺷ ﻞﻴﻧ ﺕﺎﺒﻠﻄﺘﻣ ﻦﻣ ﺀﺰﺠﻛ ﺔﻣﺪﻘﻣ ﺓﺮﻛﺬﻣ ﳌﺍﺎ ﺮﺘﺳ ﰲ ﺍ ﻡﻮﻠﻌﻟﺍ ﺔﻳﺭﺎﺠﺘﻟ ، ﺔﻌﻣﺎﺟ ،ﲑﻴﺴﺘﻟﺍ ﻡﻮﻠﻋﻭ ﺔﻳﺭﺎﺠﺘﻟﺍﻭ ﺔﻳﺩﺎﺼﺘﻗﻻﺍ ﻡﻮﻠﻌﻟﺍ ﺔﻴﻠﻛ ﺡﺎﺑﺮﻣ ﻱﺪﺻﺎﻗ ﺔﻠﻗﺭﻭ ،ﺮﺋﺍﺰﳉﺍ ، 2014 -2015 . ﻝﻭﺎﻨﺗ ﻉﻮﺿﻮﻣ ﺔﺳﺍﺭﺪﻟﺍ ﺮﺛﺍ ﺔﳉﺎﻌﳌﺍ ﺔﻴﺒﺳﺎﶈﺍ ﺭﺎﳚﻺﻟ ﻲﻠﻳﻮﻤﺘﻟﺍ ﻖﻓﻭ ﻡﺎﻈﻨﻟ ﱯﺳﺎﶈﺍ ﱄﺎﳌﺍ ﻱﺬﻟﺍﻭ ﲔﺒﻳ ﺔﻴﻔﻴﻛ ﻝﻮﺼﳊﺍ ﻞﺻﺃ ﻰﻠﻋ ﻦﻋ ﻖﻳﺮﻃ ﺭﺎﳚﻹﺍ ﻲﻠﻳﻮﻤﺘﻟﺍ ﺬﻟﺍﻭ ﻱ ﱪﺘﻌﻳ ﻞﻳﺪﺑ ﻦﻋ ﻕﺮﻃ ﻞﻳﻮﻤﺘﻟﺍ ﻯﺮﺧﻷﺍ ﺍﺬﻫﻭ ﺩﻮﻌﻳ ﱃﺇ ﺎﻳﺍﺰﳌﺍ ﱵﻟﺍ ﺎﻬﻣﺪﻘﺗ ﻩﺬﻫ ﺔﻴﻨﻘﺘﻟﺍ ﻞﺼﳛ ﺚﻴﲝ ﺮﺟﺄﺘﺴﳌﺍ ﻰﻠﻋ ﺔﻳﺃ ﻥﻭﺩ ﻞﺻﺃ ﺕﺍﺪﻴﻘﻌﺗ ﰲ ﺕﺎﻣﺍﺰﺘﻟﻻﺍ ﻦﻣ ﻑﺮﻃ ﺮﺟﺆﳌﺍ ﺎﻤﻛ ﻪﻧﺍ ﻦﻜﳝ ﻝﻮﺼﳊﺍ ﺪﻘﻌﻟﺍ ﺔﻳﺎ ﻪﻴﻠﻋ . ﺎﻤﻛ ﻨﻴﺑ ﻩﺬﻫ ﺖ ﺔﺳﺍﺭﺪﻟﺍ ﻞﻴﺠﺴﺘﻟﺍ ﱯﺳﺎﶈﺍ ﺭﺎﳚﻺﻟ ﻞﻳﻮﻤﺘﻟﺍ ﺎﻌﺒﺗ ﻈﻨﻠﻟ ﻡﺎ ﱯﺳﺎﶈﺍ ﱄﺎﳌﺍ ﺔﺤﺿﻮﻣ ﻰﻠﻋ ﻥﺃ ﺮﺟﺄﺘﺴﳌﺍ ﻞﺠﺴﻳ ﻞﺻﻷﺍ ﰲ ﻪﺘﻴﻧﺍﺰﻴﻣ ﻪﻛﻼﺘﻣﺍ ﻥﻭﺩ ﻪﻟ ﺍﺬﻫﻭ ﺃﺪﺒﳌ ﺐﻴﻠﻐﺗ ﻊﻗﺍﻮﻟﺍ ﻱﺩﺎﺼﺘﻗﻻﺍ ﻰﻠﻋ ﺮﻬﻈﳌﺍ ﱐﻮﻧﺎﻘﻟﺍ ،ﺔﻬﺟ ﻦﻣ ﺍﺬﻫ ﺔﻴﻔﻴﻛ ﺔﻬﺟ ﻦﻣﻭ ﺽﺮﻋ ﻢﺋﺍﻮﻘﻟﺍ ﺔﻴﻟﺎﳌﺍ ﺮﺟﺄﺘﺴﻤﻠﻟ ﱵﻟﺍﻭ ﻢﺘﻳ ﺎﻬﻠﻴﻠﲢ ﻦﻋ ﻖﻳﺮﻃ ﺐﺴﻨﻟﺍ ﺔﻴﻟﺎﳌﺍ ﺔﻴﺴﻴﺋﺮﻟﺍ ﻚﻟﺫﻭ ﲔﺒﻴﻟ ﺮﺛﺃ ﻌﳌﺍ ﺔﳉﺎ ﺔﻴﺒﺳﺎﶈﺍ ﺭﺎﳚﻺﻟ ﻲﻠﻳﻮﻤﺘﻟﺍ ﻰﻠﻋ ﻢﺋﺍﻮﻘﻟﺍ ﺔﻴﻟﺎﳌﺍ . ﱃﺇ ﺔﺳﺍﺭﺪﻟﺍ ﻩﺬﻫ ﺖﺼﻠﺧﻭ : ﺢﻨﳝ ﻞﺻﻷﺍ ﻞﳏ ﺭﺎﳚﺇ ﻲﻠﻳﻮﻤﺘﻟﺍ ﻦﻣ ﻑﺮﻃ ﺔﺴﺳﺆﳌﺍ ﺓﺮﺟﺆﳌﺍ ،ﺮﺟﺄﺘﺴﻤﻠﻟ ﺪﻨﻋ ﺩﺍﺪﺳ ﺮﺟﺄﺘﺴﳌﺍ ﺔﺒﺴﻧ %20 ﻦﻣ ﺔﻤﻴﻗ ،ﻞﺻﻷﺍ ﻦﻜﳝﻭ ﺾﻴﻔﲣ ﺔﺒﺴﻨﻟﺍ ﱃﺇ 10 % ﻰﻠﻋ ﺐﺴﺣ ﻕﺎﻔﺗﻹﺍ ﲔﺑ ﲔﻓﺮﻄﻟﺍ ؛ﻦﻳﺪﻗﺎﻌﺘﳌﺍ ﲔﺒﺗ ﻦﻣ ﺔﳉﺎﻌﳌﺍ ،ﺔﻴﺒﺳﺎﶈﺍ ﻥﺃ ﺔﻴﻜﻠﻣ ﻞﺻﻷﺍ ﻞﻘﺘﻨﺗ ﱃﺇ ﺮﺟﺄﺘﺴﳌﺍ ﺪﻨﻋ ﻩﺩﺍﺪﺳ ﺔﻤﻴﻘﻟ ﻰﻠﻋﻭ ﻝﻮﺻﻷﺍ ﺮﺟﺆﳌﺍ ﺕﺎﺑﺎﺴﳊﺍ ﻝﺎﻔﻗﺇ ﺔﻘﻠﻌﺘﳌﺍ ،ﻞﺻﻷﺎﺑ ﺚﻴﲝ ﻦﻜﳝ ﺀﺍﺮﺷ ﻞﺻﻷﺍ ﺔﺒﺴﻨﺑ 10 % ﺔﻤﻴﻗ ﻦﻣ ﻞﺻﻷﺍ ﰲ ﺔﻳﺍﺪﺑ ﺓﺪﻣ ؛ﺭﺎﳚﻹﺍ ﻢﺘﻳ ﺩﺍﺪﻋﺇ ﻢﺋﺍﻮﻘﻟﺍ ﺔﻴﻟﺎﳌﺍ ﻖﻓﻭ ﻡﺎﻈﻨﻟ ﱯﺳﺎﶈﺍ ﱵﻟﺍﻭ ،ﱄﺎﳌﺍ ﻡﺪﻘﺗ ﻣ ﺕﺎﻣﻮﻠﻌ ﻝﻮﺣ ﺔﻴﻌﺿﻮﻟﺍ ﺔﻴﻟﺎﳌﺍ ﺀﺍﺩﺃﻭ ﱄﺎﳌﺍ ، ﺔﺳﺍﺭﺪﻟﻭ ﺔﳉﺎﻌﳌﺍ ﺮﺛﺃ ﺔﻴﺒﺳﺎﶈﺍ ﻰﻠﻋ ﻢﺋﺍﻮﻘﻟﺍ ﺔﻴﻟﺎﳌﺍ ﺪﻤﺘﻌﻧ ﻰﻠﻋ ﺐﺴﻨﻟﺍ ؛ﺔﻴﻟﺎﳌﺍ ﻲﻬﺘﻨﻳ ﺪﻘﻋ ﺭﺎﳚﻹﺍ ﺪﻨﻋ ﺀﺍﺮﺷ ﻞﺻﻷﺍ ﻭﺃ ﻩﺩﺭ ؛ﺮﺟﺆﻤﻠﻟ
ﻝﻭﻷﺍ ﻞـﺼﻔﻟﺍ ... .... ... ... .... .. ... ﺔﺳﺍﺭﺪﻟﺍ ﻳﺮﻈﻨﻟﺍ ﺔ 4 ﻦﻣ ﺕﺎﻴﺑﺎﳚﺇ ﻞﻳﻮﻤﺘﻟﺍ ﻦﻋ ﻖﻳﺮﻃ ﺭﺎﳚﻹﺍ ﻲﻠﻳﻮﻤﺘﻟﺍ ﻥﺃ ﺍﺬﻫ ﲑﺧﻷﺍ ﻥﺮﻣ ﻝﺎﻤﻌﺘﺳﻻﺍ ﻱﺃ ﻪﻧﺃ ﺐﻠﻄﺘﻳ ﻻ ﲤ ﻞﻳﻮ ﰐﺍﺫ . 2 -ﺑ ﺔﺳﺍﺭﺩ ﻢﻠﺴﻣ ﱂﺎﻌﻟﺎ ، ﱄﺎﳌﺍ ﱯﺳﺎﶈﺍ ﻡﺎﻈﻨﻟﺍ ﲔﺑ ﺔﻳﺭﺎﺟ ﲑﻐﻟﺍ ﻭ ﺔﻳﺭﺎﳉﺍ ﻝﻮﺻﻸﻟ ﺔﻴﺒﺳﺎﶈﺍ ﺔﳉﺎﻌﳌﺍ ﻭ ﲑﻳﺎﻌﳌﺍ ﺔﻴﺒﺳﺎﶈﺍ ﺔﻴﻟﻭﺪﻟﺍ " ﺔﻟﺎﺣ ﺔﺳﺍﺭﺩ – ﺕﺮﻘﺗ ﺕﺎﺣﺍﻮﻟﺍ ﻦﺣﺎﻄﻣ – " ، ﺓﺩﺎﻬﺷ ﻞﻴﻧ ﺕﺎﺒﻠﻄﺘﻣ ﻦﻣ ﺀﺰﺠﻛ ﺔﻣﺪﻘﻣ ﺓﺮﻛﺬﻣ ﺍ ﻡﻮﻠﻌﻟﺍ ﺔﻴﻠﻛ ،ﺔﻳﺭﺎﺠﺘﻟﺍ ﻡﻮﻠﻌﻟﺍ ﰲ ﺮﺘﺳﺎﳌﺍ ،ﺔﻠﻗﺭﻭ ﺡﺎﺑﺮﻣ ﻱﺪﺻﺎﻗ ﺔﻌﻣﺎﺟ ،ﲑﻴﺴﺘﻟﺍ ﻡﻮﻠﻋﻭ ﺔﻳﺭﺎﺠﺘﻟﺍﻭ ﺔﻳﺩﺎﺼﺘﻗﻻ ،ﺮﺋﺍﺰﳉﺍ 2014 -2015 . ﺔﳉﺎﻌﳌﺍ ﺔﺳﺍﺭﺪﻟﺍ ﻩﺬﻫ ﺖﻟﻭﺎﻨﺗ ﺔﻴﺒﺳﺎﶈﺍ ﻝﻮﺻﻸﻟ ﺔﻳﺭﺎﳉﺍ ﻭ ﲑﻐﻟﺍ ﺔﻳﺭﺎﺟ ﲔﺑ ﻡﺎﻈﻨﻟﺍ ﱯﺳﺎﶈﺍ ﱄﺎﳌﺍ ﻭ ﲑﻳﺎﻌﳌﺍ ﺔﻴﺒﺳﺎﶈﺍ ﻴﻟﻭﺪﻟﺍ ﺔ، ﻭ ﺪﻗ ﺖﲤ ﺔﺳﺍﺭﺪﻟﺍ ﻦﻣ ﻝﻼﺧ ﺔﻓﺮﻌﻣ ﺕﺎﻓﻼﺘﺧﻻﺍ ﲔﺑ ﻡﺎﻈﻨﻟﺍ ﱯﺳﺎﶈﺍ ﱄﺎﳌﺍ ﻭ ﲑﻳﺎﻌﳌﺍ ﺔﻴﺒﺳﺎﶈﺍ ﺔﻴﻟﻭﺪﻟﺍ ﰲ ﺐﻧﺎﺟ ﻝﻮﺻﻷﺍ ، ﺔﻓﺎﺿﻹﺎﺑ ﱃﺇ ﺽﺮﻋ ﺔﻴﻔﻴﻛ ﺔﳉﺎﻌﳌﺍ ﺔﻴﺒﺳﺎﶈﺍ ﻝﻮﺻﻸﻟ ﺔﻳﺭﺎﳉﺍ ﻭ ﲑﻐﻟﺍ ﺔﻳﺭﺎﺟ ﻦﻣ ﺚﻴﺣ ﻑﺍﺮﺘﻋﻻﺍ ﻭ ﻢﻴﻴﻘﺘﻟﺍ ﻭ ﺡﺎﺼﻓﻹﺍ . ﱃﺇ ﺔﺳﺍﺭﺪﻟﺍ ﻩﺬﻫ ﺖﻠﺻﻮﺗﻭ : ﻑﺪﳍﺍ ﻦﻣ ﲑﻳﺎﻌﳌﺍ ﺔﻴﺒﺳﺎﶈﺍ ﺔﻴﻟﻭﺪﻟﺍ ﻞﻴﻠﻘﺗ ﻓﻼﺘﺧﻻﺍ ﺕﺎ ﺔﻴﺒﺳﺎﶈﺍ ﲔﺑ ﻝﻭﺪﻟﺍ ؛ ﻡﺪﻋ ﺮﻓﻮﺗ ﺮﺋﺍﺰﳉﺍ ﻰﻠﻋ ﺔﺌﻴﺑ ﺔﻴﺒﺳﺎﳏ ﺔﻤﺋﻼﻣ ﺎﻫﺪﻋﺎﺴﺗ ﻰﻠﻋ ﻖﻴﺒﻄﺗ ﲑﻳﺎﻌﳌﺍ ﺔﻴﺒﺳﺎﶈﺍ ﺔﻴﻟﻭﺪﻟﺍ ؛ ﻡﺎﻈﻨﻟﺍ ﱯﺳﺎﶈﺍ ﻻ ﻖﺑﺎﻄﺘﻳ ﺓﺭﻮﺼﺑ ﺔﻠﻣﺎﻛ ﻊﻣ ﲑﻳﺎﻌﳌﺍ ﺔﻴﺒﺳﺎﶈﺍ ﺔﻴﻟﻭﺪﻟﺍ ؛ ﰿﺎﻋ ﻡﺎﻈﻨﻟﺍ ﱯﺳﺎﶈﺍ ﱄﺎﳌﺍ ﺾﻌﺑ ﺺﺋﺎﻘﻨﻟﺍ ﱵﻟﺍ ﺖﻧﺎﻛ ﺓﺩﻮﺟﻮﻣ ﰲ ﻂﻄﺨﳌﺍ ﲏﻃﻮﻟﺍ ﱯﺳﺎﶈﺍ ؛ ﺏﺎﻴﻏ ﻦﻳﻮﻜﺘﻟﺍ ﺮﻤﺘﺴﳌﺍ ﺕﺍﺭﺎﻃﻺﻟ ﰲ ﺕﺎﺴﺳﺆﳌﺍ ﺔﻳﺮﺋﺍﺰﳉﺍ ﺎﻤﻴﻓ ﻖﻠﻌﺘﻳ ﻢﻴﻫﺎﻔﳌﺎﺑ ﺔﻴﺒﺳﺎﶈﺍ ﺓﺪﻳﺪﳉﺍ ؛ ﻝﺎﻤﻌﺘﺳﺍ ﺔﺒﺳﺎﶈﺍ ﺔﻄﻴﺴﺒﻟﺍ ﰲ ﺔﺴﺳﺆﳌﺍ ﺔﻳﺮﺋﺍﺰﳉﺍ . 3 ﺔﺳﺍﺭﺩ ﻞﻣﺎﻜﻟﺍ ﺪﺒﻋ ﺮﻤﻋ ﻦﺑ ، ﺔﻳﺭﺎﳉﺍ ﲑﻏ ﻝﻮﺻﻸﻟ ﺔﻴﺒﺳﺎﶈﺍ ﺔﳉﺎﻌﳌﺍ ) ﺕﺎﺘﻴﺒﺜﺘﻟﺍ ( ﳌﺍ ﱯﺳﺎﶈﺍ ﻡﺎﻈﻨﻟﺍ ﻖﻓﻭ ﱄﺎ SCF " ﺔﻟﺎﺣ ﺔﺳﺍﺭﺩ – ﻱﺩﺍﻮﻟﺎﺑ ﺯﺎﻐﻟﺍﻭ ﺀﺎﺑﺮﻬﻜﻟﺍ ﻊﻳﺯﻮﺘﻟ ﺔﻴﻋﺮﻔﻟﺍ ﺔﻳﺮﻳﺪﳌﺍ ) ﺯﺎﻐﻠﻧﻮﺳ " ( ، ﺀﺰﺠﻛ ﺔﻣﺪﻘﻣ ﺓﺮﻛﺬﻣ ﺓﺩﺎﻬﺷ ﻞﻴﻧ ﺕﺎﺒﻠﻄﺘﻣ ﻦﻣ ﳌﺍﺎ ﰲ ﺮﺘﺳ ،ﲑﻴﺴﺘﻟﺍ ﻡﻮﻠﻋ ﺔﻌﻣﺎﺟ ،ﲑﻴﺴﺘﻟﺍ ﻡﻮﻠﻋﻭ ﺔﻳﺭﺎﺠﺘﻟﺍﻭ ﺔﻳﺩﺎﺼﺘﻗﻻﺍ ﻡﻮﻠﻌﻟﺍ ﺔﻴﻠﻛ ﻱﺩﺍﻮﻟﺍ ،ﺮﺋﺍﺰﳉﺍ ، 2013 -2014 . ﺔﺳﺍﺭﺪﻟﺍ ﻩﺬﻫ ﺖﻟﻭﺎﻨﺗ ﺔﳉﺎﻌﳌﺍ ﺔﻴﺒﺳﺎﶈﺍ ﺮﺻﺎﻨﻌﻟ ﺕﺎﺘﻴﺒﺜﺘﻟﺍ ﺎﲟ ﺎﻬﻴﻓ ) ،ﺔﻳﻮﻨﻌﳌﺍ ﺔﻴﻟﺎﳌﺍ ،ﺔﻴﻨﻴﻌﻟﺍ ( ، ﻥﺎﻴﺒﺗﻭ ﻢﻴﻫﺎﻔﳌﺍ ﺕﺎﺤﻠﻄﺼﳌﺍﻭ ﺓﺪﻳﺪﳉﺍ ﺔﻄﺒﺗﺮﳌﺍ ﺎ ﺔﻛﺮﺣﻭ ﺎﺎﺑﺎﺴﺣ ﺔﻤﻋﺪﻣ ﻚﻟﺫ ﺔﺳﺍﺭﺪﺑ ﺕﻻﺎﺣ ﺐﺴﺣ ﻞﻛ ﻑﺎﻨﺻﺃ ﺕﺎﺘﻴﺒﺜﺘﻟﺍ ﻊﻣ ﻊﺿﻭ ﻝﻮﻠﳊﺍ ﺔﺒﺳﺎﻨﳌﺍ ﺎﳍ ﺎﻘﻓﻭ ﺎﳌ ﺀﺎﺟ ﰲ ﻂﻄﺨﳌﺍ ﱯﺳﺎﶈﺍ ﱄﺎﳌﺍ . ﻮﺗﻭ ﱃﺇ ﺔﺳﺍﺭﺪﻟﺍ ﻩﺬﻫ ﺖﻠﺻ : ﻦﻜﳝ ﻝﻮﻘﻟﺍ ﻥﺃ ﻑﺪﻫ ﻡﺎﻈﻨﻟﺍ ﱯﺳﺎﶈﺍ ﳌﺍ ﱄﺎ ﱂ ﻦﻜﻳ ﺡﻼﺻﻹﺍ ﺭﺪﻘﺑ ﺎﻣ ﻥﺎﻛ ،ﲑﻴﻐﺘﻟﺍ ﺍﺬﻫﻭ ﺎﻣ ﺡﺮﻄﻳ ﻝﺍﺆﺴﻟﺍ ﱄﺎﺘﻟﺍ : ﻞﻫ ﱪﺘﻌﻳ ﻡﺎﻈﻨﻟﺍ ﱯﺳﺎﶈﺍ ﱄﺎﳌﺍ ﺪﻴﻟﻭ ﺕﺎﺣﻼﺻﻹﺍ ﰲ ﺮﺋﺍﺰﳉﺍ ﻡﺃ ﻮﻫ ﺽﻭﺮﻔﻣ ﺔﺠﻴﺘﻧ ﺔﻛﺍﺮﺸﻟﺍ ﻑﻭﺮﻈﻟ ﻊﻣ ﺩﺎﲢﻻﺍ ؛ﰊﺭﻭﻷﺍ
ﻝﻭﻷﺍ ﻞـﺼﻔﻟﺍ ... .... ... ... .... .. ... ﺔﺳﺍﺭﺪﻟﺍ ﻳﺮﻈﻨﻟﺍ ﺔ 5 ﺕﲑﻐﺗ ﻢﻴﻫﺎﻔﳌﺍ ﱵﻟﺍ ﻥﺎﻛ ﻻﻮﻤﻌﻣ ﺎ ﺎﻤﻴﻓ ﻥﺎﻛ ﻲﻤﺴﻳ ﺭﺎﻤﺜﺘﺳﺍ ﺢﺒﺻﺃ ﻲﻤﺴﻳ ﺎﺘﻴﺒﺜﺗ ﻻ ﻑﺮﺘﻌﻳ ﻪﺑ ﻰﻠﻋ ﺱﺎﺳﺃ ﻞﻜﺸﻟﺍ ﱐﻮﻧﺎﻘﻟﺍ ﺎﳕﺇﻭ ﻰﻠﻋ ﺱﺎﺳﺃ ﺮﻫﻮﳉﺍ ﻱﺩﺎﺼﺘﻗﻻﺍ ﺖﻴﺒﺜﺘﻟﺎﻓ ﻞﻛ ﻮﻫ ﺩﺭﻮﻣ ﻪﻜﻠﺘﲤ ﺔﺴﺳﺆﳌﺍ ﺔﺠﻴﺘﻧ ﺙﺍﺪﺣﻷ ﺔﻴﺿﺎﻣ ﻊﻗﻮﺘﺗﻭ ﻪﻨﻣ ﻊﻓﺎﻨﻣ ﺔﻴﻠﺒﻘﺘﺴﻣ ؛ ﻥﻮﻛ ﻡﺎﻈﻨﻟﺍ ﱯﺳﺎﶈﺍ ﱄﺎﳌﺍ ﺪﻗ ﰿﺎﻋ ﺾﻌﺑ ﺺﺋﺎﻘﻨﻟﺍ ﻮﳌﺍ ﺓﺩﻮﺟ ﰲ ﻂﻄﺨﳌﺍ ﲏﻃﻮﻟﺍ ﱯﺳﺎﶈﺍ ﻊﻨﺻﻭ ﺔﺻﺮﻔﻟﺍ ﻖﻓﺍﻮﺘﻠﻟ ﻊﻣ ﺔﺌﻴﺒﻟﺍ ،ﺔﻴﳌﺎﻌﻟﺍ ﻪﻨﻜﻟ ﻻ ﻮﻠﳜ ﻦﻣ ﺺﺋﺎﻘﻨﻟﺍ ﻒﻴﻨﺼﺘﻛ ﺕﺎﺘﻴﺒﺜﺘﻟﺍ ﺔﻴﻨﻴﻌﻟﺍ ، ﺚﻴﺣ ﺪﳒ ﻥﺍ ﺏﺎﺴﺣ 218 ﻊﲨ ﺪﻳﺪﻌﻟﺍ ﻦﻣ ﺕﺎﺘﻴﺒﺜﺘﻟﺍ ﺔﻴﻨﻴﻌﻟﺍ ﻯﺮﺧﻷﺍ ﺕﺍﺫ ﺔﻴﳘﻷﺍ ﻯﱪﻜﻟﺍ ﺔﺒﺴﻨﻟﺎﺑ ﻱﻷ ،ﺔﺴﺳﺆﻣ ﱵﻟﺍ ﺖﻧﺎﻛ ﻒﻨﺼﺗ ﻖﻓﻭ ﻂﻄﺨﳌﺍ ﱯﺳﺎﶈﺍ ﻟﺍ ﲏﻃﻮ ﻦﻤﺿ ﺕﺎﺑﺎﺴﺣ ﺔﻔﻠﺘﳐ ﻞﻜﺸﺑﻭ ﻞﻀﻓﺃ . 4 ﺔﺳﺍﺭﺩ ﻱﺩﺎﳍﺍ ﺓﺮﻳﺮﻗ ، ﻡﺎﻈﻨﻟﺍ ﺮﺋﺍﺰﳉﺍ ﲏﺒﺗ ﻞﻇ ﰲ ﺔﺳﻮﻤﻠﳌﺍ ﲑﻏ ﻭ ﺔﺳﻮﻤﻠﳌﺍ ﺕﺍﺩﻮﺟﻮﻤﻠﻟ ﺔﻴﺒﺳﺎﶈﺍ ﺔﳉﺎﻌﳌﺍ ﺪﻳﺪﳉﺍ ﱄﺎﳌﺍ ﱯﺳﺎﶈﺍ " ﺯﺎﻐﻠﻧﻮﺳ ﺔﺴﺳﺆﻣ ﺔﻟﺎﺣ ﺔﺳﺍﺭﺩ – ﻱﺩﺍﻮﻟﺎﺑ ﻊﻳﺯﻮﺘﻟﺍ ﺔﻳﺮﻳﺪﻣ – " ، ﻦﻣ ﺀﺰﺠﻛ ﺔﻣﺪﻘﻣ ﺓﺮﻛﺬﻣ ﺓﺩﺎﻬﺷ ﻞﻴﻧ ﺕﺎﺒﻠﻄﺘﻣ ﺍﳌﺎ ﺮﺘﺳ ،ﲑﻴﺴﺘﻟﺍ ﻡﻮﻠﻋ ﰲ ﺔﻌﻣﺎﺟ ،ﲑﻴﺴﺘﻟﺍ ﻡﻮﻠﻋﻭ ﺔﻳﺭﺎﺠﺘﻟﺍﻭ ﺔﻳﺩﺎﺼﺘﻗﻻﺍ ﻡﻮﻠﻌﻟﺍ ﺔﻴﻠﻛ ﻱﺩﺍﻮﻟﺍ ، ،ﺮﺋﺍﺰﳉﺍ 2014 -2015 . ﺔﺳﺍﺭﺪﻟﺍ ﻩﺬﻫ ﺖﻟﻭﺎﻨﺗ ﱃﺇ ﺯﺍﺮﺑﺇ ﺔﻴﳘﺃ ﺮﺼﻨﻋ ﻦﻣ ﻢﻫﺃ ﺮﺻﺎﻨﻋ ﺔﻴﻧﺍﺰﻴﳌﺍ ﰲ ﺔﺴﺳﺆﳌﺍ ﻻﺃ ﻲﻫﻭ ﺕﺍﺩﻮﺟﻮﳌﺍ ﲑﻏﻭ ﺔﺳﻮﻤﻠﳌﺍ ﺔﺳﻮﻤﻠﳌﺍ ) ﺕﺎﺘﻴﺒﺜﺘﻟﺍ ﺔﻴﻨﻴﻌﻟﺍ ﻮﻨﻌﳌﺍﻭ ﺔﻳ ( ،ﺎﻬﻨﻣ ﺔﺳﺍﺭﺪﺑ ﺔﻴﻔﻴﻛ ﺎﻬﻤﻴﻴﻘﺗ ﺎﻬﺘﳉﺎﻌﻣﻭ ﺔﻴﺒﺳﺎﶈﺍ . ﺔﺳﺍﺭﺪﻟﺍ ﻩﺬﻫ ﺖﻠﺻﻮﺗﻭ ﱃﺇ : ﻥﺃ ﻡﺎﻈﻨﻟﺍ ﱯﺳﺎﶈﺍ ﱄﺎﳌﺍ ﺀﺎﺟ ﻝﻮﻠﲝ ﺔﻴﺒﺳﺎﳏ ﻊﻴﻤﳉ ﻞﻛﺎﺸﳌﺍ ﺔﻴﺒﺳﺎﶈﺍ ﺓﺮﺻﺎﻌﳌﺍ ، ﻝﻮﺻﻮﻠﻟ ﱃﺇ ﻢﺋﺍﻮﻗ ﺮﻳﺭﺎﻘﺗﻭ ﺔﻴﻟﺎﻣ ﻡﺪﻘﺗ ﺔﻴﻌﺿﻭ ﺔﺴﺳﺆﳌﺍ ﺔﻴﻘﻴﻘﳊﺍ ﺔﻴﺒﻠﺗﻭ ﻊﻴﲨ ﺕﺎﺟﺎﻴﺘﺣﺍ ﻲﻣﺪﺨﺘﺴﻣ ﺔﻣﻮﻠﻌﳌﺍ ﳌﺍ ﺔﻴﻟﺎ ؛ ﱪﺘﻌﺗ ﺕﺍﺩﻮﺟﻮﳌﺍ ﺔﺳﻮﻤﻠﳌﺍ ﲑﻏﻭ ﺔﺳﻮﻤﻠﳌﺍ ) ﺕﺎﺘﻴﺒﺜﺘﻟﺍ ﺔﻴﻨﻴﻌﻟﺍ ﺔﻳﻮﻨﻌﳌﺍﻭ ( ﻦﻣ ﻢﻫﺃ ﺮﺻﺎﻨﻋ ﻝﻮﺻﻷﺍ ) ﺕﺍﺩﻮﺟﻮﳌﺍ ( ﰲ ﺔﺴﺳﺆﳌﺍ ﺎﻮﻛ ﻢﻫﺎﺴﺗ ﰲ ﻖﻴﻘﲢ ﺭﺍﺮﻤﺘﺳﺍ ﻁﺎﺸﻧ ﺔﺴﺳﺆﳌﺍ ﺪﻴﻟﻮﺗﻭ ﺕﺎﻘﻓﺪﺗ ﺔﻳﺪﻘﻧ ؛ ﻖﻴﺒﻄﺗ ﻡﺎﻈﻨﻟﺍ ﱯﺳﺎﶈﺍ ﱄﺎﳌﺍ ﻡﺪﳜ ﻥﻭﺮﻤﺜﺘﺴﳌﺍ ﻢﻬﺋﺎﻄﻋﺈﺑ ﺓﺮﻈﻧ ﺔﻗﺩﺎﺻ ﺔﺤﺿﺍﻭﻭ ﻦﻋ ﺔﻴﻌﺿﻮﻟﺍ ﺔﻴﻟﺎﳌﺍ ﺔﻴﻘﻴﻘﳊﺍ ؛ﺔﺴﺳﺆﻤﻠﻟ ﻦﻜﳝ ﻦﻣ ﻝﻼﺧ ﻡﺎﻈﻨﻟﺍ ﱯﺳﺎﶈﺍ ﱄﺎﳌﺍ ﺔﻌﺟﺍﺮﻣ ﺕﺎﻛﻼﺘﻫﻹﺍ ﺎﻳﺭﻭﺩ ﺎﻤﻴﻓ ﺺﳜ ﺓﺪﳌﺍ ﻕﺮﻃﻭ ،ﻙﻼﺘﻫﻹﺍ ﺍﺬﻫﻭ ﱃﺇ ﺝﺎﺘﳛ ﺹﺎﺨﺷﺃ ﲔﻠﻫﺆﻣ ﻱﺫ ،ﺓﱪﺧ ﻮﻫﻭ ﺎﻣ ﺮﻘﺘﻔﺗ ﻪﻴﻟﺇ ﺔﺴﺳﺆﳌﺍ ﺔﻳﺮﺋﺍﺰﳉﺍ ﰲ ﻞﻇ ﻡﺎﻈﻨﻟﺍ ؛ﺪﻳﺪﳉﺍ ﻑﺪﻬﻳ ﻡﺎﻈﻨﻟﺍ ﱯﺳﺎﶈﺍ ﱄﺎﳌﺍ ﱃﺇ ﺗ ﻢﻴﻴﻘ ﺕﺍﺩﻮﺟﻮﳌﺍ ﺔﺴﺳﺆﳌﺍ ﻰﻠﻋ ﺱﺎﺳﺃ ﻕﻮﺴﻟﺍ ﻭﺃ ﺎﻣ ﻑﺮﻌﻳ ﺔﻤﻴﻘﻟﺎﺑ ،ﺔﻟﺩﺎﻌﻟﺍ ﱵﻟﺍ ﺪﻌﺗ ﻼﻳﺪﺑ ﺎﻳﻮﻗ ﺔﻔﻠﻜﺘﻠﻟ ﺔﻴﳜﺭﺎﺘﻟﺍ ﺮﺋﺍﺰﳉﺍﻭ ﺖﺴﻴﻟ ﺔﻴﻨﻌﻣ ﺔﻤﻴﻘﻟﺎﺑ ﺔﻟﺩﺎﻌﻟﺍ ﺎﻮﻛ ﻻ ﺮﻓﻮﺘﺗ ﻰﻠﻋ ﻕﻮﺳ ﺔﻄﺸﻧ ﻢﻴﻴﻘﺘﻟ ﺎﳍﻮﺻﺃ ؛ ﺪﻌﺑ ﺩﺍﺪﻋﺇ ﻡﺎﻈﻨﻟﺍ ﱯﺳﺎﶈﺍ ﱄﺎﳌﺍ ﻥﻮﻜﺗ ﺮﺋﺍﺰﳉﺍ ﺪﻗ ﺖﻜﻠﺘﻣﺍ ﺎﻣﺎﻈﻧ ﺎﻴﺒﺳﺎﳏ ﻮﺘﻣ ﺎﻘﻓﺍ ﻊﻣ ﲑﻳﺎﻌﳌﺍ ﺔﻴﺒﺳﺎﶈﺍ ﺔﻴﻟﻭﺪﻟﺍ ﺎﺒﻛﺍﻮﻣﻭ ﺕﺍﺭﻮﻄﺘﻟ ﻰﻠﻋ ﻯﻮﺘﺴﳌﺍ ﱄﻭﺪﻟﺍ .
