{"id":13122,"date":"2025-03-04T10:33:48","date_gmt":"2025-03-04T10:33:48","guid":{"rendered":"https:\/\/ctranslation.net\/saudi-translation-office\/?p=13122"},"modified":"2025-03-04T10:35:48","modified_gmt":"2025-03-04T10:35:48","slug":"%d9%85%d9%83%d8%aa%d8%a8-%d8%aa%d8%b1%d8%ac%d9%85%d8%a9-%d9%88%d8%ab%d8%a7%d8%a6%d9%82-%d9%85%d8%a7%d9%84%d9%8a%d8%a9-2025","status":"publish","type":"post","link":"https:\/\/ctranslation.net\/saudi-translation-office\/%d9%85%d9%83%d8%aa%d8%a8-%d8%aa%d8%b1%d8%ac%d9%85%d8%a9-%d9%88%d8%ab%d8%a7%d8%a6%d9%82-%d9%85%d8%a7%d9%84%d9%8a%d8%a9-2025\/","title":{"rendered":"\u0645\u0643\u062a\u0628 \u062a\u0631\u062c\u0645\u0629 \u0648\u062b\u0627\u0626\u0642 \u0645\u0627\u0644\u064a\u0629 2025"},"content":{"rendered":"<p><a href=\"https:\/\/ctranslation.net\/saudi-translation-office\"><strong>\u062a\u0631\u062c\u0645\u0629 \u0645\u0627\u0644\u064a\u0629 \u0627\u062d\u062a\u0631\u0627\u0641\u064a\u0629<\/strong><\/a> 2025<\/p>\n<p>\u0625\u0646 \u0639\u0627\u0644\u0645 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0648\u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u064a\u0639\u062a\u0645\u062f \u0628\u0634\u0643\u0644 \u0643\u0628\u064a\u0631 \u0639\u0644\u0649 \u0627\u0644\u062a\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062f\u0642\u064a\u0642\u0629\u060c \u0648\u0645\u0646 \u0647\u0646\u0627 \u062a\u0623\u062a\u064a \u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u062a\u0631\u062c\u0645\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0627\u062d\u062a\u0631\u0627\u0641\u064a\u0629.<\/p>\n<p>\u0641\u064a<a href=\"https:\/\/ar.wikipedia.org\/wiki\/%D8%A7%D9%84%D8%B3%D8%B9%D9%88%D8%AF%D9%8A%D8%A9\" rel=\"nofollow noopener\" target=\"_blank\"> \u0627\u0644\u0645\u0643\u062a\u0628 \u0627\u0644\u0633\u0639\u0648\u062f\u064a \u0644\u0644\u062a\u0631\u062c\u0645\u0629<\/a> \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629\u060c \u0646\u0642\u062f\u0645 \u0644\u0643 \u062e\u062f\u0645\u0627\u062a \u062a\u0631\u062c\u0645\u0629 \u0645\u0627\u0644\u064a\u0629 \u0645\u0639\u062a\u0645\u062f\u0629 \u062a\u0636\u0645\u0646 \u0644\u0643 \u0623\u0646 \u062c\u0645\u064a\u0639 \u0645\u0633\u062a\u0646\u062f\u0627\u062a\u0643 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0633\u0648\u0627\u0621 \u0643\u0627\u0646\u062a \u062a\u0642\u0627\u0631\u064a\u0631\u060c \u0639\u0642\u0648\u062f\u060c \u0623\u0648 \u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629\u060c \u064a\u062a\u0645 \u062a\u0631\u062c\u0645\u062a\u0647\u0627 \u0628\u062f\u0642\u0629 \u0648\u0627\u062d\u062a\u0631\u0627\u0641\u064a\u0629 \u0639\u0627\u0644\u064a\u0629<\/p>\n<p>\u0628\u0645\u0627 \u064a\u062a\u0648\u0627\u0641\u0642 \u0645\u0639 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629. \u0633\u0648\u0627\u0621 \u0643\u0646\u062a \u062a\u062f\u064a\u0631 \u0634\u0631\u0643\u0629 \u0645\u062d\u0644\u064a\u0629 \u0623\u0648 \u062a\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u0634\u0631\u0643\u0627\u0621 \u062f\u0648\u0644\u064a\u064a\u0646\u060c \u0646\u062d\u0646 \u0647\u0646\u0627 \u0644\u0636\u0645\u0627\u0646 \u0623\u0646 \u0643\u0644 \u0643\u0644\u0645\u0629 \u0641\u064a \u0645\u0633\u062a\u0646\u062f\u0627\u062a\u0643 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u062a\u064f\u0646\u0642\u0644 \u0628\u0623\u0642\u0635\u0649 \u062f\u0631\u062c\u0627\u062a \u0627\u0644\u0623\u0645\u0627\u0646 \u0648\u0627\u0644\u062f\u0642\u0629.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%D8%AA%D8%B1%D8%AC%D9%85%D8%A9_%D9%85%D8%A7%D9%84%D9%8A%D8%A9_%D8%A7%D8%AD%D8%AA%D8%B1%D8%A7%D9%81%D9%8A%D8%A9\"><\/span><a href=\"https:\/\/ctranslation.net\/saudi-translation-office\">\u062a\u0631\u062c\u0645\u0629 \u0645\u0627\u0644\u064a\u0629 \u0627\u062d\u062a\u0631\u0627\u0641\u064a\u0629<\/a><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_13084\" aria-describedby=\"caption-attachment-13084\" style=\"width: 300px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"size-medium wp-image-13084 lazyload\" data-src=\"https:\/\/ctranslation.net\/saudi-translation-office\/wp-content\/uploads\/2025\/03\/IMG_3115-e1740922436532-300x92.png\" alt=\"\u062a\u0631\u062c\u0645\u0629 \u0645\u0627\u0644\u064a\u0629 \u0627\u062d\u062a\u0631\u0627\u0641\u064a\u0629\" width=\"300\" height=\"92\" data-srcset=\"https:\/\/ctranslation.net\/saudi-translation-office\/wp-content\/uploads\/2025\/03\/IMG_3115-e1740922436532-300x92.png 300w, https:\/\/ctranslation.net\/saudi-translation-office\/wp-content\/uploads\/2025\/03\/IMG_3115-e1740922436532-1024x314.png 1024w, https:\/\/ctranslation.net\/saudi-translation-office\/wp-content\/uploads\/2025\/03\/IMG_3115-e1740922436532-768x235.png 768w, https:\/\/ctranslation.net\/saudi-translation-office\/wp-content\/uploads\/2025\/03\/IMG_3115-e1740922436532-1536x471.png 1536w, https:\/\/ctranslation.net\/saudi-translation-office\/wp-content\/uploads\/2025\/03\/IMG_3115-e1740922436532-2048x628.png 2048w\" data-sizes=\"(max-width: 300px) 100vw, 300px\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 300px; --smush-placeholder-aspect-ratio: 300\/92;\" \/><figcaption id=\"caption-attachment-13084\" class=\"wp-caption-text\">\u062a\u0631\u062c\u0645\u0629 \u0645\u0627\u0644\u064a\u0629 \u0627\u062d\u062a\u0631\u0627\u0641\u064a\u0629<\/figcaption><\/figure>\n<p data-start=\"808\" data-end=\"1145\">\u062a\u064f\u0639\u062a\u0628\u0631 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u0646 \u0627\u0644\u0648\u062b\u0627\u0626\u0642 \u0627\u0644\u062d\u0633\u0627\u0633\u0629 \u0627\u0644\u062a\u064a \u064a\u062c\u0628 \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639\u0647\u0627 \u0628\u062d\u0630\u0631 \u0634\u062f\u064a\u062f. \u0641\u062d\u062a\u0649 \u0627\u0644\u062a\u0631\u062c\u0645\u0629 \u0627\u0644\u062f\u0642\u064a\u0642\u0629 \u0642\u062f \u062a\u062a\u0637\u0644\u0628 \u0641\u0647\u0645\u0627\u064b \u0639\u0645\u064a\u0642\u0627\u064b \u0644\u0644\u0645\u0641\u0627\u0647\u064a\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629. \u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644<\/p>\n<p data-start=\"808\" data-end=\"1145\">\u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u062a\u0636\u0645\u0646 \u0645\u0633\u062a\u0646\u062f\u0627\u062a\u0643 \u0645\u0635\u0637\u0644\u062d\u0627\u062a \u0645\u062b\u0644 &#8220;\u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0642\u0628\u0644 \u0627\u0644\u0636\u0631\u0627\u0626\u0628&#8221;\u060c &#8220;\u0627\u0644\u0623\u0633\u0647\u0645 \u0627\u0644\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062a\u062d\u0648\u064a\u0644&#8221;\u060c \u0623\u0648 &#8220;\u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629&#8221;\u060c<\/p>\n<p data-start=\"808\" data-end=\"1145\">\u0648\u0643\u0644\u0647\u0627 \u0645\u0635\u0637\u0644\u062d\u0627\u062a \u062a\u062a\u0637\u0644\u0628 \u0641\u0647\u0645\u064b\u0627 \u062f\u0642\u064a\u0642\u064b\u0627 \u0644\u0646\u0642\u0644\u0647\u0627 \u0628\u0634\u0643\u0644 \u0635\u062d\u064a\u062d \u0641\u064a \u0644\u063a\u0629 \u0623\u062e\u0631\u0649.<\/p>\n<p data-start=\"1147\" data-end=\"1188\">\u0627\u0644\u062a\u0631\u062c\u0645\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0627\u062d\u062a\u0631\u0627\u0641\u064a\u0629 \u062a\u0636\u0645\u0646 \u0644\u0643 \u0627\u0644\u0622\u062a\u064a: \u062a\u0631\u062c\u0645\u0629 \u0645\u0627\u0644\u064a\u0629 \u0627\u062d\u062a\u0631\u0627\u0641\u064a\u0629<\/p>\n<ul data-start=\"1189\" data-end=\"1663\">\n<li data-start=\"1189\" data-end=\"1280\"><strong data-start=\"1191\" data-end=\"1207\">\u062f\u0642\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a<\/strong>: \u0644\u0623\u0646 \u0623\u064a \u062e\u0637\u0623 \u0641\u064a \u0627\u0644\u062a\u0631\u062c\u0645\u0629 \u0642\u062f \u064a\u0624\u062f\u064a \u0625\u0644\u0649 \u0633\u0648\u0621 \u0641\u0647\u0645 \u0644\u0644\u0623\u0631\u0642\u0627\u0645 \u0623\u0648 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/li>\n<li data-start=\"1281\" data-end=\"1492\"><strong data-start=\"1283\" data-end=\"1314\">\u0627\u0644\u062a\u0648\u0627\u0641\u0642 \u0645\u0639 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629<\/strong>: \u0628\u0645\u0627 \u0623\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629 \u062a\u0633\u062a\u062e\u062f\u0645 \u0645\u0639\u0627\u064a\u064a\u0631 \u0645\u0648\u062d\u062f\u0629 \u0645\u062b\u0644 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 (IFRS) \u0623\u0648 \u0627\u0644\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0645\u0642\u0628\u0648\u0644\u0629 \u0639\u0645\u0648\u0645\u064b\u0627 (GAAP)\u060c \u064a\u062c\u0628 \u0623\u0646 \u062a\u0643\u0648\u0646 \u0627\u0644\u062a\u0631\u062c\u0645\u0629 \u0645\u062a\u0648\u0627\u0641\u0642\u0629 \u0645\u0639 \u0647\u0630\u0647 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631.<\/li>\n<li data-start=\"1493\" data-end=\"1663\"><strong data-start=\"1495\" data-end=\"1521\">\u062d\u0645\u0627\u064a\u0629 \u0627\u0644\u0633\u0645\u0639\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629<\/strong>: \u0627\u0644\u062a\u0631\u062c\u0645\u0629 \u063a\u064a\u0631 \u0627\u0644\u062f\u0642\u064a\u0642\u0629 \u0642\u062f \u062a\u0624\u062f\u064a \u0625\u0644\u0649 \u0642\u0636\u0627\u064a\u0627 \u0642\u0627\u0646\u0648\u0646\u064a\u0629\u060c \u0644\u0630\u0644\u0643 \u062a\u062d\u062a\u0627\u062c \u0625\u0644\u0649 \u0645\u062a\u0631\u062c\u0645 \u0645\u0639\u062a\u0645\u062f \u0644\u0636\u0645\u0627\u0646 \u0623\u0646 \u0643\u0644 \u0645\u0633\u062a\u0646\u062f \u0645\u0627\u0644\u064a \u0645\u064f\u062a\u0631\u062c\u0645 \u064a\u062a\u0648\u0627\u0641\u0642 \u0645\u0639 \u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0648\u0627\u0644\u062f\u0648\u0644\u064a\u0629.<\/li>\n<\/ul>\n<h3 data-start=\"95\" data-end=\"165\"><span class=\"ez-toc-section\" id=\"%D8%AA%D8%B1%D8%AC%D9%85%D8%A9_%D8%A7%D9%84%D8%AA%D9%82%D8%A7%D8%B1%D9%8A%D8%B1_%D8%A7%D9%84%D9%85%D8%A7%D9%84%D9%8A%D8%A9_%D9%85%D8%B9%D9%86%D8%A7_%D9%81%D9%8A_%D8%A7%D9%84%D9%85%D9%83%D8%AA%D8%A8_%D8%A7%D9%84%D8%B3%D8%B9%D9%88%D8%AF%D9%8A_%D9%84%D9%84%D8%AA%D8%B1%D8%AC%D9%85%D8%A9_%D8%A7%D9%84%D9%85%D8%B9%D8%AA%D9%85%D8%AF%D8%A9\"><\/span><a href=\"https:\/\/ctranslation.net\/saudi-translation-office\"><strong data-start=\"99\" data-end=\"165\">\u062a\u0631\u062c\u0645\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u0639\u0646\u0627 \u0641\u064a \u0627\u0644\u0645\u0643\u062a\u0628 \u0627\u0644\u0633\u0639\u0648\u062f\u064a \u0644\u0644\u062a\u0631\u062c\u0645\u0629 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629<\/strong><\/a><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_12804\" aria-describedby=\"caption-attachment-12804\" style=\"width: 300px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"size-medium wp-image-12804\" src=\"https:\/\/ctranslation.net\/saudi-translation-office\/wp-content\/uploads\/2024\/12\/business-team-meeting-boardroom-300x200.jpg\" alt=\"\u062a\u0631\u062c\u0645\u0629 \u0645\u0627\u0644\u064a\u0629 \u0627\u062d\u062a\u0631\u0627\u0641\u064a\u0629\" width=\"300\" height=\"200\" srcset=\"https:\/\/ctranslation.net\/saudi-translation-office\/wp-content\/uploads\/2024\/12\/business-team-meeting-boardroom-300x200.jpg 300w, https:\/\/ctranslation.net\/saudi-translation-office\/wp-content\/uploads\/2024\/12\/business-team-meeting-boardroom-1024x683.jpg 1024w, https:\/\/ctranslation.net\/saudi-translation-office\/wp-content\/uploads\/2024\/12\/business-team-meeting-boardroom-768x512.jpg 768w, https:\/\/ctranslation.net\/saudi-translation-office\/wp-content\/uploads\/2024\/12\/business-team-meeting-boardroom-1536x1024.jpg 1536w, https:\/\/ctranslation.net\/saudi-translation-office\/wp-content\/uploads\/2024\/12\/business-team-meeting-boardroom-2048x1365.jpg 2048w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><figcaption id=\"caption-attachment-12804\" class=\"wp-caption-text\">\u062a\u0631\u062c\u0645\u0629 \u0645\u0627\u0644\u064a\u0629 \u0627\u062d\u062a\u0631\u0627\u0641\u064a\u0629<\/figcaption><\/figure>\n<ol data-start=\"1607\" data-end=\"2343\">\n<li data-start=\"1607\" data-end=\"1776\">\n<p data-start=\"1610\" data-end=\"1776\"><strong data-start=\"1610\" data-end=\"1636\">\u062a\u0631\u062c\u0645\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0633\u0646\u0648\u064a\u0629<\/strong>: \u0646\u062d\u0646 \u0646\u0633\u0627\u0639\u062f \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u062a\u0631\u062c\u0645\u0629 \u062a\u0642\u0627\u0631\u064a\u0631\u0647\u0627 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u062d\u062a\u0648\u064a \u0639\u0644\u0649 \u062a\u0641\u0627\u0635\u064a\u0644 \u062f\u0642\u064a\u0642\u0629 \u062d\u0648\u0644 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0634\u0631\u0643\u0629\u060c \u0645\u0645\u0627 \u064a\u0639\u0632\u0632 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0648\u0627\u0644\u062b\u0642\u0629 \u0628\u064a\u0646 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646.<\/p>\n<\/li>\n<li data-start=\"1778\" data-end=\"1927\">\n<p data-start=\"1781\" data-end=\"1927\"><strong data-start=\"1781\" data-end=\"1807\">\u062a\u0631\u062c\u0645\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/strong>: \u0646\u0642\u062f\u0645 \u0644\u0643 \u062e\u062f\u0645\u0629 \u062a\u0631\u062c\u0645\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0639\u0642\u062f\u0629 \u0627\u0644\u062a\u064a \u062a\u0634\u0645\u0644 \u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0648\u0627\u0644\u062e\u0633\u0627\u0626\u0631\u060c \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0627\u062a \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629\u060c \u0648\u0627\u0644\u062a\u0648\u0642\u0639\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\n<\/li>\n<li data-start=\"1929\" data-end=\"2053\">\n<p data-start=\"1932\" data-end=\"2053\"><strong data-start=\"1932\" data-end=\"1959\">\u062a\u0631\u062c\u0645\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629<\/strong>: \u064a\u0633\u0627\u0639\u062f\u0643 \u0645\u0643\u062a\u0628\u0646\u0627 \u0641\u064a \u062a\u0631\u062c\u0645\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0643\u060c \u0628\u0645\u0627 \u064a\u062a\u0648\u0627\u0641\u0642 \u0645\u0639 \u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0648\u0627\u0644\u062f\u0648\u0644\u064a\u0629.<\/p>\n<\/li>\n<li data-start=\"2055\" data-end=\"2226\">\n<p data-start=\"2058\" data-end=\"2226\"><strong data-start=\"2058\" data-end=\"2082\">\u062a\u0631\u062c\u0645\u0629 \u0627\u0644\u0639\u0631\u0648\u0636 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/strong>: \u0625\u0630\u0627 \u0643\u0646\u062a \u0628\u062d\u0627\u062c\u0629 \u0625\u0644\u0649 \u062a\u0642\u062f\u064a\u0645 \u0639\u0631\u0636 \u0645\u0627\u0644\u064a \u0644\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0623\u0648 \u0627\u0644\u0634\u0631\u0643\u0627\u0621 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u064a\u0646 \u0627\u0644\u062f\u0648\u0644\u064a\u064a\u0646\u060c \u0646\u062d\u0646 \u0646\u0633\u0627\u0639\u062f\u0643 \u0641\u064a \u062a\u0631\u062c\u0645\u0629 \u0647\u0630\u0647 \u0627\u0644\u0639\u0631\u0648\u0636 \u0628\u0623\u0639\u0644\u0649 \u062f\u0642\u0629 \u0644\u0636\u0645\u0627\u0646 \u0641\u0647\u0645 \u0627\u0644\u0645\u062d\u062a\u0648\u0649 \u0628\u0627\u0644\u0643\u0627\u0645\u0644.<\/p>\n<\/li>\n<li data-start=\"2228\" data-end=\"2343\">\n<p data-start=\"2231\" data-end=\"2343\"><strong data-start=\"2231\" data-end=\"2255\">\u062a\u0631\u062c\u0645\u0629 \u0627\u0644\u0639\u0642\u0648\u062f \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/strong>: \u0646\u0642\u062f\u0645 \u062e\u062f\u0645\u0627\u062a \u062a\u0631\u062c\u0645\u0629 \u0639\u0642\u0648\u062f \u0627\u0644\u0634\u0631\u0627\u0643\u0627\u062a\u060c \u0627\u0644\u0642\u0631\u0648\u0636<\/p>\n<h3 data-start=\"926\" data-end=\"964\"><span class=\"ez-toc-section\" id=\"%D8%A3%D9%87%D9%85%D9%8A%D8%A9_%D8%AA%D8%B1%D8%AC%D9%85%D8%A9_%D8%A7%D9%84%D8%AA%D9%82%D8%A7%D8%B1%D9%8A%D8%B1_%D8%A7%D9%84%D9%85%D8%A7%D9%84%D9%8A%D8%A9_%D8%AA%D8%B4%D9%85%D9%84\"><\/span><a href=\"https:\/\/ctranslation.net\/saudi-translation-office\"><strong data-start=\"926\" data-end=\"964\">\u0623\u0647\u0645\u064a\u0629 \u062a\u0631\u062c\u0645\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u062a\u0634\u0645\u0644<\/strong><\/a><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_12782\" aria-describedby=\"caption-attachment-12782\" style=\"width: 300px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"size-medium wp-image-12782 lazyload\" data-src=\"https:\/\/ctranslation.net\/saudi-translation-office\/wp-content\/uploads\/2024\/12\/s-300x210.jpg\" alt=\"\u062a\u0631\u062c\u0645\u0629 \u0645\u0627\u0644\u064a\u0629 \u0627\u062d\u062a\u0631\u0627\u0641\u064a\u0629\" width=\"300\" height=\"210\" data-srcset=\"https:\/\/ctranslation.net\/saudi-translation-office\/wp-content\/uploads\/2024\/12\/s-300x210.jpg 300w, https:\/\/ctranslation.net\/saudi-translation-office\/wp-content\/uploads\/2024\/12\/s-1024x716.jpg 1024w, https:\/\/ctranslation.net\/saudi-translation-office\/wp-content\/uploads\/2024\/12\/s-768x537.jpg 768w, https:\/\/ctranslation.net\/saudi-translation-office\/wp-content\/uploads\/2024\/12\/s.jpg 1098w\" data-sizes=\"(max-width: 300px) 100vw, 300px\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 300px; --smush-placeholder-aspect-ratio: 300\/210;\" \/><figcaption id=\"caption-attachment-12782\" class=\"wp-caption-text\">\u062a\u0631\u062c\u0645\u0629 \u0645\u0627\u0644\u064a\u0629 \u0627\u062d\u062a\u0631\u0627\u0641\u064a\u0629<\/figcaption><\/figure>\n<ol data-start=\"966\" data-end=\"1475\">\n<li data-start=\"966\" data-end=\"1132\">\n<p data-start=\"969\" data-end=\"1132\"><strong data-start=\"969\" data-end=\"987\">\u0627\u0644\u062a\u0648\u0627\u0635\u0644 \u0627\u0644\u062f\u0648\u0644\u064a<\/strong>: \u0641\u064a \u0638\u0644 \u0627\u0644\u0639\u0648\u0644\u0645\u0629\u060c \u062a\u0639\u0645\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0645\u0639 \u0634\u0631\u0643\u0627\u0621\u060c \u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646\u060c \u0623\u0648 \u0647\u064a\u0626\u0627\u062a \u062d\u0643\u0648\u0645\u064a\u0629 \u062f\u0648\u0644\u064a\u0629. \u0644\u0630\u0627\u060c \u0645\u0646 \u0627\u0644\u0636\u0631\u0648\u0631\u064a \u0623\u0646 \u062a\u0643\u0648\u0646 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u062a\u0631\u062c\u0645\u0629 \u0628\u062f\u0642\u0629 \u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0641\u0647\u0645 \u0627\u0644\u0635\u062d\u064a\u062d.<\/p>\n<\/li>\n<li data-start=\"1137\" data-end=\"1317\">\n<p data-start=\"1140\" data-end=\"1317\"><strong data-start=\"1140\" data-end=\"1167\">\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0644\u0648\u0627\u0626\u062d \u0627\u0644\u062f\u0648\u0644\u064a\u0629<\/strong>: \u0642\u062f \u062a\u062d\u062a\u0627\u062c \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0625\u0644\u0649 \u062a\u0631\u062c\u0645\u0629 \u062a\u0642\u0627\u0631\u064a\u0631\u0647\u0627 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u062a\u0643\u0648\u0646 \u0645\u062a\u0648\u0627\u0641\u0642\u0629 \u0645\u0639 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0645\u062b\u0644 IFRS \u0623\u0648 GAAP\u060c \u0645\u0645\u0627 \u064a\u062a\u0637\u0644\u0628 \u0645\u0639\u0631\u0641\u0629 \u0645\u062a\u0639\u0645\u0642\u0629 \u0628\u0627\u0644\u0645\u0635\u0637\u0644\u062d\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\n<\/li>\n<li data-start=\"1319\" data-end=\"1475\">\n<p data-start=\"1322\" data-end=\"1475\"><strong data-start=\"1322\" data-end=\"1348\">\u062d\u0645\u0627\u064a\u0629 \u0627\u0644\u0633\u0645\u0639\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629<\/strong>: \u0627\u0644\u0623\u062e\u0637\u0627\u0621 \u0641\u064a \u062a\u0631\u062c\u0645\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0624\u062f\u064a \u0625\u0644\u0649 \u0645\u0634\u0627\u0643\u0644 \u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0623\u0648 \u0645\u0627\u0644\u064a\u0629\u060c \u0644\u0630\u0627 \u0641\u0625\u0646 \u0627\u0644\u062a\u0631\u062c\u0645\u0629 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629 \u062a\u0636\u0645\u0646 \u062a\u062c\u0646\u0628 \u0623\u064a \u062a\u0628\u0639\u0627\u062a \u0633\u0644\u0628\u064a\u0629.<\/p>\n<\/li>\n<\/ol>\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%D8%A3%D9%83%D8%AB%D8%B1_%D8%A7%D9%84%D9%85%D8%B3%D8%AA%D9%86%D8%AF%D8%A7%D8%AA_%D8%A7%D9%84%D9%85%D8%A7%D9%84%D9%8A%D8%A9_%D8%AD%D8%A7%D8%AC%D8%A9%D9%8B_%D9%84%D9%84%D8%AA%D8%B1%D8%AC%D9%85%D8%A9\"><\/span><a href=\"https:\/\/ctranslation.net\/saudi-translation-office\"><b>\u0623\u0643\u062b\u0631 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u062d\u0627\u062c\u0629\u064b \u0644\u0644\u062a\u0631\u062c\u0645\u0629<\/b><\/a><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_12939\" aria-describedby=\"caption-attachment-12939\" style=\"width: 300px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"size-medium wp-image-12939 lazyload\" data-src=\"https:\/\/ctranslation.net\/saudi-translation-office\/wp-content\/uploads\/2024\/12\/Blue-and-White-Modern-Immigration-and-Visa-Consulting-Instagram-Post-4-300x300.png\" alt=\"\u062a\u0631\u062c\u0645\u0629 \u0645\u0627\u0644\u064a\u0629 \u0627\u062d\u062a\u0631\u0627\u0641\u064a\u0629\" width=\"300\" height=\"300\" data-srcset=\"https:\/\/ctranslation.net\/saudi-translation-office\/wp-content\/uploads\/2024\/12\/Blue-and-White-Modern-Immigration-and-Visa-Consulting-Instagram-Post-4-300x300.png 300w, https:\/\/ctranslation.net\/saudi-translation-office\/wp-content\/uploads\/2024\/12\/Blue-and-White-Modern-Immigration-and-Visa-Consulting-Instagram-Post-4-1024x1024.png 1024w, https:\/\/ctranslation.net\/saudi-translation-office\/wp-content\/uploads\/2024\/12\/Blue-and-White-Modern-Immigration-and-Visa-Consulting-Instagram-Post-4-150x150.png 150w, https:\/\/ctranslation.net\/saudi-translation-office\/wp-content\/uploads\/2024\/12\/Blue-and-White-Modern-Immigration-and-Visa-Consulting-Instagram-Post-4-768x768.png 768w, https:\/\/ctranslation.net\/saudi-translation-office\/wp-content\/uploads\/2024\/12\/Blue-and-White-Modern-Immigration-and-Visa-Consulting-Instagram-Post-4.png 1080w\" data-sizes=\"(max-width: 300px) 100vw, 300px\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 300px; --smush-placeholder-aspect-ratio: 300\/300;\" \/><figcaption id=\"caption-attachment-12939\" class=\"wp-caption-text\">\u062a\u0631\u062c\u0645\u0629 \u0645\u0627\u0644\u064a\u0629 \u0627\u062d\u062a\u0631\u0627\u0641\u064a\u0629<\/figcaption><\/figure>\n<ul>\n<li data-start=\"60\" data-end=\"329\">\n<p data-start=\"63\" data-end=\"329\"><strong data-start=\"63\" data-end=\"91\">\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629<\/strong>:<br data-start=\"92\" data-end=\"95\" \/>\u062a\u0639\u062a\u0628\u0631 \u0645\u0646 \u0623\u0647\u0645 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u064a\u062d\u062a\u0627\u062c \u0627\u0644\u0643\u062b\u064a\u0631 \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0625\u0644\u0649 \u062a\u0631\u062c\u0645\u062a\u0647\u0627 \u0639\u0646\u062f \u0627\u0644\u062a\u0648\u0627\u0635\u0644 \u0645\u0639 \u0634\u0631\u0643\u0627\u0621 \u0623\u0648 \u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u062f\u0648\u0644\u064a\u064a\u0646. \u0647\u0630\u0647 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u062a\u062a\u0636\u0645\u0646 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u062d\u064a\u0648\u064a\u0629 \u0639\u0646 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0634\u0631\u0643\u0629\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a\u060c \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a\u060c \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0648\u0627\u0644\u062e\u0633\u0627\u0626\u0631.<\/p>\n<\/li>\n<li data-start=\"331\" data-end=\"489\">\n<p data-start=\"334\" data-end=\"489\"><strong data-start=\"334\" data-end=\"356\">\u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629<\/strong>:<br data-start=\"357\" data-end=\"360\" \/>\u0623\u062d\u062f \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0639\u0631\u0636 \u0627\u0644\u0623\u0635\u0648\u0644\u060c \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0648\u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0629. \u062a\u0631\u062c\u0645\u062a\u0647\u0627 \u0628\u062f\u0642\u0629 \u0636\u0631\u0648\u0631\u064a\u0629 \u0644\u0641\u0647\u0645 \u0627\u0644\u0648\u0636\u0639 \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u0643\u0627\u0645\u0644 \u0644\u0644\u0634\u0631\u0643\u0629.<\/p>\n<\/li>\n<li data-start=\"491\" data-end=\"700\">\n<p data-start=\"494\" data-end=\"700\"><strong data-start=\"494\" data-end=\"521\">\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0648\u0627\u0644\u062e\u0633\u0627\u0626\u0631<\/strong>:<br data-start=\"522\" data-end=\"525\" \/>\u0647\u0630\u0647 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u062a\u0638\u0647\u0631 \u0646\u062a\u0627\u0626\u062c \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0629 \u062e\u0644\u0627\u0644 \u0641\u062a\u0631\u0629 \u0645\u0639\u064a\u0646\u0629\u060c \u0645\u062b\u0644 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0648\u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a. \u062a\u062d\u062a\u0627\u062c \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0625\u0644\u0649 \u062a\u0631\u062c\u0645\u062a\u0647\u0627 \u0628\u0639\u0646\u0627\u064a\u0629 \u0644\u0639\u0631\u0636 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0628\u0637\u0631\u064a\u0642\u0629 \u0648\u0627\u0636\u062d\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u0621 \u0627\u0644\u062f\u0648\u0644\u064a\u064a\u0646.<\/p>\n<\/li>\n<li data-start=\"702\" data-end=\"900\">\n<p data-start=\"705\" data-end=\"900\"><strong data-start=\"705\" data-end=\"723\">\u0627\u0644\u0639\u0642\u0648\u062f \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/strong>:<br data-start=\"724\" data-end=\"727\" \/>\u0627\u0644\u0639\u0642\u0648\u062f \u0627\u0644\u062a\u064a \u062a\u0634\u0645\u0644 \u0627\u0644\u0642\u0631\u0648\u0636\u060c \u0627\u0644\u0634\u0631\u0627\u0643\u0627\u062a\u060c \u0627\u062a\u0641\u0627\u0642\u064a\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u060c \u0648\u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u063a\u0627\u0644\u0628\u064b\u0627 \u0645\u0627 \u062a\u0643\u0648\u0646 \u0630\u0627\u062a \u0637\u0627\u0628\u0639 \u062f\u0648\u0644\u064a. \u062a\u0631\u062c\u0645\u062a\u0647\u0627 \u0628\u062f\u0642\u0629 \u0623\u0645\u0631 \u0628\u0627\u0644\u063a \u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0644\u062a\u062c\u0646\u0628 \u0623\u064a \u0644\u0628\u0633 \u0642\u062f \u064a\u0624\u062b\u0631 \u0639\u0644\u0649 \u062d\u0642\u0648\u0642 \u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0627\u0644\u0645\u0639\u0646\u064a\u0629.<\/p>\n<\/li>\n<li data-start=\"902\" data-end=\"1068\">\n<p data-start=\"905\" data-end=\"1068\"><strong data-start=\"905\" data-end=\"926\">\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629\u00a0<\/strong><br data-start=\"927\" data-end=\"930\" \/>\u064a\u0634\u0645\u0644 \u0630\u0644\u0643 \u062a\u0642\u0627\u0631\u064a\u0631 \u062f\u0641\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628\u060c \u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u062f\u062e\u0644\u060c \u0648\u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629. \u062a\u064f\u062a\u0631\u062c\u0645 \u0647\u0630\u0647 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0641\u064a \u062f\u0648\u0644 \u0645\u062e\u062a\u0644\u0641\u0629.<\/p>\n<\/li>\n<li data-start=\"1070\" data-end=\"1249\">\n<p data-start=\"1073\" data-end=\"1249\"><strong data-start=\"1073\" data-end=\"1103\">\u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631 \u0648\u0627\u0644\u062a\u0633\u0648\u064a\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u00a0<\/strong><br data-start=\"1104\" data-end=\"1107\" \/>\u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631 \u0627\u0644\u0635\u0627\u062f\u0631\u0629 \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0623\u0648 \u0628\u064a\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u062a\u062a\u0637\u0644\u0628 \u062a\u0631\u062c\u0645\u0629 \u062f\u0642\u064a\u0642\u0629 \u0644\u0636\u0645\u0627\u0646 \u0635\u062d\u0629 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u0647\u0630\u0647 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u062a\u0643\u0648\u0646 \u062d\u064a\u0648\u064a\u0629 \u0641\u064a \u0628\u064a\u0626\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u062f\u0648\u0644\u064a\u0629.<\/p>\n<\/li>\n<li data-start=\"1251\" data-end=\"1428\">\n<p data-start=\"1254\" data-end=\"1428\"><strong data-start=\"1254\" data-end=\"1289\">\u0639\u0631\u0648\u0636 \u0645\u0627\u0644\u064a\u0629 (Business Proposals)\u00a0<\/strong><br data-start=\"1290\" data-end=\"1293\" \/>\u063a\u0627\u0644\u0628\u064b\u0627 \u0645\u0627 \u064a\u062a\u0645 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0639\u0631\u0648\u0636 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0623\u0648 \u0627\u0644\u0628\u0646\u0648\u0643 \u0628\u0627\u0644\u0644\u063a\u0627\u062a \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629. \u062a\u0631\u062c\u0645\u0629 \u0647\u0630\u0647 \u0627\u0644\u0639\u0631\u0648\u0636 \u0628\u0639\u0646\u0627\u064a\u0629 \u062a\u0636\u0645\u0646 \u0648\u0636\u0648\u062d \u0627\u0644\u0641\u0643\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0642\u062a\u0631\u062d\u0629.<\/p>\n<\/li>\n<li data-start=\"1430\" data-end=\"1600\">\n<p data-start=\"1433\" data-end=\"1600\"><strong data-start=\"1433\" data-end=\"1460\">\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u0642\u0631\u0648\u0636 \u0648\u0627\u0644\u062a\u0645\u0648\u064a\u0644\u00a0<\/strong><br data-start=\"1461\" data-end=\"1464\" \/>\u062a\u062a\u0636\u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u062a\u0641\u0627\u0635\u064a\u0644 \u062d\u0648\u0644 \u0627\u0644\u0642\u0631\u0648\u0636 \u0623\u0648 \u062a\u0633\u0647\u064a\u0644\u0627\u062a \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646 \u0627\u0644\u062a\u064a \u062d\u0635\u0644\u062a \u0639\u0644\u064a\u0647\u0627 \u0627\u0644\u0634\u0631\u0643\u0629. \u062a\u0631\u062c\u0645\u062a\u0647\u0627 \u0628\u062f\u0642\u0629 \u0623\u0645\u0631 \u0628\u0627\u0644\u063a \u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0634\u0631\u0648\u0637 \u0627\u0644\u0635\u062d\u064a\u062d\u0629.<\/p>\n<\/li>\n<li data-start=\"1602\" data-end=\"1767\">\n<p data-start=\"1605\" data-end=\"1767\"><strong data-start=\"1605\" data-end=\"1636\">\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0636\u0645\u0627\u0646\u0627\u062a \u0648\u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646<\/strong><br data-start=\"1637\" data-end=\"1640\" \/>\u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0636\u0645\u0627\u0646\u0627\u062a \u0648\u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646 \u0645\u062b\u0644 \u0634\u0631\u0648\u0637 \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646 \u0623\u0648 \u0627\u062a\u0641\u0627\u0642\u064a\u0627\u062a \u0627\u0644\u0636\u0645\u0627\u0646 \u0642\u062f \u062a\u0643\u0648\u0646 \u0645\u0639\u0642\u062f\u0629 \u0648\u062a\u062a\u0637\u0644\u0628 \u062a\u0631\u062c\u0645\u0629 \u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0648\u0645\u0627\u0644\u064a\u0629 \u062f\u0642\u064a\u0642\u0629.<\/p>\n<\/li>\n<li data-start=\"1769\" data-end=\"1939\">\n<p data-start=\"1773\" data-end=\"1939\"><strong data-start=\"1773\" data-end=\"1810\">\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629<\/strong><br data-start=\"1811\" data-end=\"1814\" \/>\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0629 \u064a\u0633\u0627\u0639\u062f \u0641\u064a \u062a\u0648\u0636\u064a\u062d \u0643\u064a\u0641\u064a\u0629 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0633\u064a\u0648\u0644\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0629\u060c \u0648\u0647\u0648 \u0623\u0645\u0631 \u0636\u0631\u0648\u0631\u064a \u0644\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0648\u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0645\u0642\u0631\u0636\u0629.<\/p>\n<\/li>\n<\/ul>\n<h3 data-start=\"2345\" data-end=\"2397\"><span class=\"ez-toc-section\" id=\"%D9%84%D9%85%D8%A7%D8%B0%D8%A7_%D8%AA%D8%AE%D8%AA%D8%A7%D8%B1_%D8%A7%D9%84%D9%85%D9%83%D8%AA%D8%A8_%D8%A7%D9%84%D8%B3%D8%B9%D9%88%D8%AF%D9%8A_%D9%84%D9%84%D8%AA%D8%B1%D8%AC%D9%85%D8%A9_%D8%A7%D9%84%D9%85%D8%B9%D8%AA%D9%85%D8%AF%D8%A9%D8%9F\"><\/span><a href=\"https:\/\/ctranslation.net\/saudi-translation-office\"><strong data-start=\"2349\" data-end=\"2397\">\u0644\u0645\u0627\u0630\u0627 \u062a\u062e\u062a\u0627\u0631 \u0627\u0644\u0645\u0643\u062a\u0628 \u0627\u0644\u0633\u0639\u0648\u062f\u064a \u0644\u0644\u062a\u0631\u062c\u0645\u0629 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629\u061f<\/strong><\/a><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_13039\" aria-describedby=\"caption-attachment-13039\" style=\"width: 300px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"size-medium wp-image-13039 lazyload\" data-src=\"https:\/\/ctranslation.net\/saudi-translation-office\/wp-content\/uploads\/2025\/02\/image_fx_-1-300x300.png\" alt=\"\u062a\u0631\u062c\u0645\u0629 \u0645\u0627\u0644\u064a\u0629 \u0627\u062d\u062a\u0631\u0627\u0641\u064a\u0629\" width=\"300\" height=\"300\" data-srcset=\"https:\/\/ctranslation.net\/saudi-translation-office\/wp-content\/uploads\/2025\/02\/image_fx_-1-300x300.png 300w, https:\/\/ctranslation.net\/saudi-translation-office\/wp-content\/uploads\/2025\/02\/image_fx_-1-150x150.png 150w, https:\/\/ctranslation.net\/saudi-translation-office\/wp-content\/uploads\/2025\/02\/image_fx_-1-768x768.png 768w, https:\/\/ctranslation.net\/saudi-translation-office\/wp-content\/uploads\/2025\/02\/image_fx_-1.png 1024w\" data-sizes=\"(max-width: 300px) 100vw, 300px\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 300px; --smush-placeholder-aspect-ratio: 300\/300;\" \/><figcaption id=\"caption-attachment-13039\" class=\"wp-caption-text\">\u062a\u0631\u062c\u0645\u0629 \u0645\u0627\u0644\u064a\u0629 \u0627\u062d\u062a\u0631\u0627\u0641\u064a\u0629<\/figcaption><\/figure>\n<ol data-start=\"2399\" data-end=\"3413\">\n<li data-start=\"2399\" data-end=\"2611\">\n<p data-start=\"2402\" data-end=\"2611\"><strong data-start=\"2402\" data-end=\"2435\">\u062e\u0628\u0631\u0629 \u0648\u0627\u0633\u0639\u0629 \u0641\u064a \u0627\u0644\u062a\u0631\u062c\u0645\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/strong>: \u0644\u062f\u064a\u0646\u0627 \u0641\u0631\u064a\u0642 \u0645\u0646 \u0627\u0644\u0645\u062a\u0631\u062c\u0645\u064a\u0646 \u0627\u0644\u0645\u062a\u062e\u0635\u0635\u064a\u0646 \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u062a\u0631\u062c\u0645\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u062d\u064a\u062b \u064a\u062a\u0645\u062a\u0639\u0648\u0646 \u0628\u0645\u0647\u0627\u0631\u0627\u062a \u0645\u062a\u0642\u062f\u0645\u0629 \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0645\u0645\u0627 \u064a\u062c\u0639\u0644\u0647\u0645 \u0642\u0627\u062f\u0631\u064a\u0646 \u0639\u0644\u0649 \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u0645\u0635\u0637\u0644\u062d\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0645\u0639\u0642\u062f\u0629 \u0628\u062f\u0642\u0629.<\/p>\n<\/li>\n<li data-start=\"2613\" data-end=\"2781\">\n<p data-start=\"2616\" data-end=\"2781\"><strong data-start=\"2616\" data-end=\"2632\">\u062f\u0642\u0629 \u0648\u0645\u0648\u062b\u0648\u0642\u064a\u0629<\/strong>: \u0641\u064a <strong data-start=\"2640\" data-end=\"2675\">\u0627\u0644\u0645\u0643\u062a\u0628 \u0627\u0644\u0633\u0639\u0648\u062f\u064a \u0644\u0644\u062a\u0631\u062c\u0645\u0629 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629<\/strong>\u060c \u0646\u062d\u0646 \u0645\u0644\u062a\u0632\u0645\u0648\u0646 \u0628\u062a\u0642\u062f\u064a\u0645 \u062a\u0631\u062c\u0645\u0627\u062a \u062f\u0642\u064a\u0642\u0629 \u0648\u0645\u0648\u062b\u0648\u0642\u0629 \u0644\u0636\u0645\u0627\u0646 \u0623\u0646 \u0643\u0644 \u0631\u0642\u0645 \u0648\u0643\u0644 \u0645\u0635\u0637\u0644\u062d \u0641\u064a \u062a\u0642\u0627\u0631\u064a\u0631\u0643 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u064a\u062a\u0645 \u0646\u0642\u0644\u0647 \u0628\u0634\u0643\u0644 \u0635\u062d\u064a\u062d.<\/p>\n<\/li>\n<li data-start=\"2783\" data-end=\"2922\">\n<p data-start=\"2786\" data-end=\"2922\"><strong data-start=\"2786\" data-end=\"2814\">\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629<\/strong>: \u0646\u0644\u062a\u0632\u0645 \u0628\u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062a\u0631\u062c\u0645\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629\u060c \u0645\u062b\u0644 IFRS \u0648GAAP\u060c \u0645\u0645\u0627 \u064a\u0636\u0645\u0646 \u0644\u0643 \u0627\u0644\u062a\u0648\u0627\u0641\u0642 \u0645\u0639 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629.<\/p>\n<\/li>\n<li data-start=\"2924\" data-end=\"3098\">\n<p data-start=\"2927\" data-end=\"3098\"><strong data-start=\"2927\" data-end=\"2940\">\u0633\u0631\u064a\u0629 \u062a\u0627\u0645\u0629<\/strong>: \u0646\u0648\u0644\u064a \u0623\u0647\u0645\u064a\u0629 \u0643\u0628\u064a\u0631\u0629 \u0644\u062e\u0635\u0648\u0635\u064a\u0629 \u0639\u0645\u0644\u0627\u0626\u0646\u0627\u060c \u062e\u0627\u0635\u0629 \u0641\u064a\u0645\u0627 \u064a\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062d\u0633\u0627\u0633\u0629. \u0646\u062d\u0646 \u0646\u0636\u0645\u0646 \u0623\u0646 \u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u062a\u064a \u0646\u0642\u062f\u0645 \u062e\u062f\u0645\u0627\u062a \u062a\u0631\u062c\u0645\u062a\u0647\u0627 \u062a\u062a\u0645 \u0645\u0639\u0627\u0644\u062c\u062a\u0647\u0627 \u0628\u0633\u0631\u064a\u0629 \u062a\u0627\u0645\u0629.<\/p>\n<\/li>\n<li data-start=\"3100\" data-end=\"3243\">\n<p data-start=\"3103\" data-end=\"3243\"><strong data-start=\"3103\" data-end=\"3123\">\u0627\u0644\u062a\u0631\u062c\u0645\u0629 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629<\/strong>: \u0646\u062d\u0646 \u0646\u0642\u062f\u0645 \u062a\u0631\u062c\u0645\u0629 \u0645\u0639\u062a\u0645\u062f\u0629 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0647\u064a\u0626\u0627\u062a \u0627\u0644\u0631\u0633\u0645\u064a\u0629\u060c \u0645\u0645\u0627 \u064a\u0636\u0645\u0646 \u0642\u0628\u0648\u0644 \u0645\u0633\u062a\u0646\u062f\u0627\u062a\u0643 \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0643\u0645 \u0648\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0648\u0627\u0644\u062f\u0648\u0644\u064a\u0629.<\/p>\n<\/li>\n<li data-start=\"3245\" data-end=\"3413\">\n<p data-start=\"3248\" data-end=\"3413\"><strong data-start=\"3248\" data-end=\"3275\">\u0627\u0644\u062a\u0633\u0644\u064a\u0645 \u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u0645\u062d\u062f\u062f<\/strong>: \u0646\u062d\u0646 \u0646\u0639\u0644\u0645 \u0623\u0646 \u0627\u0644\u0648\u0642\u062a \u0639\u0627\u0645\u0644 \u062d\u0627\u0633\u0645 \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u0623\u0639\u0645\u0627\u0644\u060c \u0648\u0644\u0630\u0644\u0643 \u0646\u062d\u0631\u0635 \u0639\u0644\u0649 \u062a\u0633\u0644\u064a\u0645 \u062a\u0631\u062c\u0645\u0629 \u062a\u0642\u0627\u0631\u064a\u0631\u0643 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u0645\u062d\u062f\u062f\u060c \u062f\u0648\u0646 \u0627\u0644\u062a\u0623\u062b\u064a\u0631 \u0639\u0644\u0649 \u062f\u0642\u0629 \u0627\u0644\u0645\u062d\u062a\u0648\u0649. \u062a\u0631\u062c\u0645\u0629 \u0645\u0627\u0644\u064a\u0629 \u0627\u062d\u062a\u0631\u0627\u0641\u064a\u0629<\/p>\n<\/li>\n<\/ol>\n<p data-start=\"2231\" data-end=\"2343\"><b>\u00a0<\/b><\/p>\n<\/li>\n<\/ol>\n<h3 data-start=\"2345\" data-end=\"2397\"><span class=\"ez-toc-section\" id=\"i\"><\/span>\u00a0<b>\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>&nbsp;<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_83 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ctranslation.net\/saudi-translation-office\/%d9%85%d9%83%d8%aa%d8%a8-%d8%aa%d8%b1%d8%ac%d9%85%d8%a9-%d9%88%d8%ab%d8%a7%d8%a6%d9%82-%d9%85%d8%a7%d9%84%d9%8a%d8%a9-2025\/#%D8%AA%D8%B1%D8%AC%D9%85%D8%A9_%D9%85%D8%A7%D9%84%D9%8A%D8%A9_%D8%A7%D8%AD%D8%AA%D8%B1%D8%A7%D9%81%D9%8A%D8%A9\" >\u062a\u0631\u062c\u0645\u0629 \u0645\u0627\u0644\u064a\u0629 \u0627\u062d\u062a\u0631\u0627\u0641\u064a\u0629<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ctranslation.net\/saudi-translation-office\/%d9%85%d9%83%d8%aa%d8%a8-%d8%aa%d8%b1%d8%ac%d9%85%d8%a9-%d9%88%d8%ab%d8%a7%d8%a6%d9%82-%d9%85%d8%a7%d9%84%d9%8a%d8%a9-2025\/#%D8%AA%D8%B1%D8%AC%D9%85%D8%A9_%D8%A7%D9%84%D8%AA%D9%82%D8%A7%D8%B1%D9%8A%D8%B1_%D8%A7%D9%84%D9%85%D8%A7%D9%84%D9%8A%D8%A9_%D9%85%D8%B9%D9%86%D8%A7_%D9%81%D9%8A_%D8%A7%D9%84%D9%85%D9%83%D8%AA%D8%A8_%D8%A7%D9%84%D8%B3%D8%B9%D9%88%D8%AF%D9%8A_%D9%84%D9%84%D8%AA%D8%B1%D8%AC%D9%85%D8%A9_%D8%A7%D9%84%D9%85%D8%B9%D8%AA%D9%85%D8%AF%D8%A9\" >\u062a\u0631\u062c\u0645\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u0639\u0646\u0627 \u0641\u064a \u0627\u0644\u0645\u0643\u062a\u0628 \u0627\u0644\u0633\u0639\u0648\u062f\u064a \u0644\u0644\u062a\u0631\u062c\u0645\u0629 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ctranslation.net\/saudi-translation-office\/%d9%85%d9%83%d8%aa%d8%a8-%d8%aa%d8%b1%d8%ac%d9%85%d8%a9-%d9%88%d8%ab%d8%a7%d8%a6%d9%82-%d9%85%d8%a7%d9%84%d9%8a%d8%a9-2025\/#%D8%A3%D9%87%D9%85%D9%8A%D8%A9_%D8%AA%D8%B1%D8%AC%D9%85%D8%A9_%D8%A7%D9%84%D8%AA%D9%82%D8%A7%D8%B1%D9%8A%D8%B1_%D8%A7%D9%84%D9%85%D8%A7%D9%84%D9%8A%D8%A9_%D8%AA%D8%B4%D9%85%D9%84\" >\u0623\u0647\u0645\u064a\u0629 \u062a\u0631\u062c\u0645\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u062a\u0634\u0645\u0644<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ctranslation.net\/saudi-translation-office\/%d9%85%d9%83%d8%aa%d8%a8-%d8%aa%d8%b1%d8%ac%d9%85%d8%a9-%d9%88%d8%ab%d8%a7%d8%a6%d9%82-%d9%85%d8%a7%d9%84%d9%8a%d8%a9-2025\/#%D8%A3%D9%83%D8%AB%D8%B1_%D8%A7%D9%84%D9%85%D8%B3%D8%AA%D9%86%D8%AF%D8%A7%D8%AA_%D8%A7%D9%84%D9%85%D8%A7%D9%84%D9%8A%D8%A9_%D8%AD%D8%A7%D8%AC%D8%A9%D9%8B_%D9%84%D9%84%D8%AA%D8%B1%D8%AC%D9%85%D8%A9\" >\u0623\u0643\u062b\u0631 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u062d\u0627\u062c\u0629\u064b \u0644\u0644\u062a\u0631\u062c\u0645\u0629<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ctranslation.net\/saudi-translation-office\/%d9%85%d9%83%d8%aa%d8%a8-%d8%aa%d8%b1%d8%ac%d9%85%d8%a9-%d9%88%d8%ab%d8%a7%d8%a6%d9%82-%d9%85%d8%a7%d9%84%d9%8a%d8%a9-2025\/#%D9%84%D9%85%D8%A7%D8%B0%D8%A7_%D8%AA%D8%AE%D8%AA%D8%A7%D8%B1_%D8%A7%D9%84%D9%85%D9%83%D8%AA%D8%A8_%D8%A7%D9%84%D8%B3%D8%B9%D9%88%D8%AF%D9%8A_%D9%84%D9%84%D8%AA%D8%B1%D8%AC%D9%85%D8%A9_%D8%A7%D9%84%D9%85%D8%B9%D8%AA%D9%85%D8%AF%D8%A9%D8%9F\" >\u0644\u0645\u0627\u0630\u0627 \u062a\u062e\u062a\u0627\u0631 \u0627\u0644\u0645\u0643\u062a\u0628 \u0627\u0644\u0633\u0639\u0648\u062f\u064a \u0644\u0644\u062a\u0631\u062c\u0645\u0629 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629\u061f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ctranslation.net\/saudi-translation-office\/%d9%85%d9%83%d8%aa%d8%a8-%d8%aa%d8%b1%d8%ac%d9%85%d8%a9-%d9%88%d8%ab%d8%a7%d8%a6%d9%82-%d9%85%d8%a7%d9%84%d9%8a%d8%a9-2025\/#i\" 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