WEB 102 ARABIC-10MAY 3.30PM

34 55
21

:2016

21 34 55

:2016 %32
%70

%70 %32
%17 %22
%11 %31
%15
%2

41 2017

%67

%12

53

%0 %12
%33 %46
%33
%0
%67 %9

%39 %48

55 36 %33
2016
%48
%39 %15
%27
%4
%5 %33
%29
2016

2017 42

2016 5 1
2

.3
.4
.5
.6
.7

8

43 2017

1

2

.3
t

t
t
t
t

4

2017 44

5

2012 27 .6
.7

.8

.9

45 2017

6210 1
2
.3

.4
.5
.6
.7

2017 46

1

2
.3

.4
.5
.6
.7
.8

47 2017

4

2016

:2016
IFRS

IPSAS

5 2016

2017 48

23 8 2016

2016

49 2017

7

CIA CPA 46 2016

14 CPA

CIA

2017 50

IPSAS )AASD

IPSASB IASB
IFRS
IPSAS IPSASB

IASB IPSASB

2016
95 550

51 2017

2009 IFIAR

2010

2016

2016
2017

43 166

2016

2015

1,130 872

% 23 1
% 18 2
% 15 3

2017 52

2016

95,000 20000:2011

53 2017 20000:2011
20000:2011

27001:2013
27001:2013

OHSAS 18001:2007

14001:2015
14001:2015

14001:2015
BSI

2016
3

2017 54

2017 5

:2017

.2008 14

IFIAR

55 2017

04

2016 31

56

2017 56

57 2017



2016 31

1
3
4
5
6
7
9

31 2016
31 2016

17 1

2006 18

2016 31

968

17 2

2016 31

2015 2016

5,000 5,000 4
20,489,925 26,084,723 13 ,5

4,530,176 3,608,925 6

mh00000000000000000jdhahhg000000kdjd0000000 mh00000000000000000jdhahhg000000kdjd0000000

25,025,101 29,698,648

mh00000000000000000jdhahhg000000kdjd0000000 mh00000000000000000jdhahhg000000kdjd0000000

2,933,273 2,204,525 9
151,827,063 12,326,851 7

mh00000000000000000jdhahhg000000kdjd0000000 mh00000000000000000jdhahhg000000kdjd0000000

154,760,336 14,531,376

mh00000000000000000jdhahhg000000kdjd0000000 mh00000000000000000jdhahhg000000kdjd0000000

179,785,437 44,230,024

00000000000000000000sfjlsf00000000000000zd 00000000000000000000sfjlsf000000000zdlkjdzklk

15,171,288 1,665,533 10
1,812,697 6,129,237 5

mh00000000000000000jdhahhg000000kdjd0000000 mh00000000000000000jdhahhg000000kdjd0000000

16,983,985 7,794,770

mh00000000000000000jdhahhg000000kdjd0000000 mh00000000000000000jdhahhg000000kdjd0000000

132,161,123 8,307,984 5
6,245,073
28,127,270 11
24,395,256
mh00000000000000000jdhahhg000000kdjd0000000
mh00000000000000000jdhahhg000000kdjd0000000
36,435,254
162,801,452
mh00000000000000000jdhahhg000000kdjd0000000
mh00000000000000000jdhahhg000000kdjd0000000
44,230,024
179,785,437
00000000000000000000sfjl0000000000zdlkjdzklk
0000000000000000sfjlsf00000000000000zdlkjdzklk

2017 16

16 1

21

17 3

2016 31
2016
2015

135,403,951 135,035,964 13 ,5

1,189,977 1,339,407

mh00000000000000000jdhahhg000000kdjd0000000 mh00000000000000000jdhahhg000000kdjd0000000

136,593,928 136,375,371

00000000000000000000sfjlsf00000000000000zdlkjdzklk 00000000000000000000sfjlsf00000000000000zdlkjdzklk

118,600,486 120,578,145 12
1,153,537 4,312,972

16,839,905 11,484,254

mh00000000000000000jdhahhg000000kdjd0000000 mh00000000000000000jdhahhg000000kdjd0000000

136,593,928 136,375,371

00000000000000000000sfjlsf00000000000000zdlkjdzklk 00000000000000000000sfjlsf00000000000000zdlkjdzklk

16 1

21

17 4

2016 31

2015 2016

(16,357,406) )20,489,925( 5 1
31
205,865,658 142,704,063 5

(74,373,712) )16,016,246( 5
5
(1,374,051) 1,559,623( 5
(134,250,414) )130,722,992( 5

mh00000000000 000000jdhahhg000000kdjd0000000 mh00000000000 000000jdhahhg000000kdjd0000000

(20,489,925) )26,084,723(

00000000000000000000sfjlsf00000000000000zdlkjdzklk 00000000000000000000sfjlsf00000000000000zdlkjdzklk

20,489,925 26,084,723 5

00000000000000000000sfjlsf00000000000000zdlkjdzklk 00000000000000000000sfjlsf00000000000000zdlkjdzklk

16 1

21

17 5

2016 31

2015 2016

1,153,537 4,312,972 11
3,385,011 4,790,005 5
5
21,500 )57,000(
11
134,250,414 )130,722,992(

1,153,537 )4,312,972(
1,204,308 921,251
941,533
52,141
141,144,440
204,491,607 )1,057,991(
750,393
mh00000000000 000000jdhahhg000000kdjd0000000
mh00000000000 000000jdhahhg000000kdjd0000000
15,959,246
74,110,760
mh00000000000 000000jdhahhg000000kdjd0000000
mh00000000000 000000jdhahhg000000kdjd0000000
)15,566,569(
72,093,612 )449,677(
2,280,100 57,000
21,500
mh00000000000 000000jdhahhg000000kdjd0000000
mh00000000000 000000jdhahhg000000kdjd0000000
)15,959,246(
74,352,212
mh00000000000 000000jdhahhg000000kdjd0000000
mh00000000000 000000jdhahhg000000kdjd0000000
5,000 4
241,452
246,452 mh00000000000 000000jdhahhg000000kdjd0000000

mh00000000000 000000jdhahhg000000kdjd0000000 5,000

5,000 00000000000000000000sfjlsf00000000000000zdlkjdzklk

00000000000000000000sfjlsf00000000000000zdlkjdzklk

15,773,961 152,514,525

00000000000000000000sfjlsf00000000000000zdlkjdzklk 00000000000000000000sfjlsf00000000000000zdlkjdzklk

16 1

21

17 6

2016 31

29,287,156 142,704,063 171,991,219 175,200,000
1,517,123 1,517,123
mh00000000000 000000jdhahhg000000kdjd0000000 mh00000000000 000000jdhahhg000000kdjd0000000
mh00000000000000jdhahhg000000kdjd0000000 mh00000000000 000000jdhahhg000000kdjd0000000
171,991,219 175,200,000
27,770,033 144,221,186
mh00000000000 000000jdhahhg000000kdjd0000000 mh00000000000 000000jdhahhg000000kdjd0000000
mh00000000000 000000jdhahhg000000kdjd0 mh00000000000 000000jdhahhg000000kdjd0000000
mh00000000000 000000jdhahhg000000kdjd0000000 mh00000000000 000000jdhahhg000000kdjd0000000
1,559,623 1,559,623
171,991,219 175,200,000
mh00000000000 000000jdhahhg000000kdjd0 mh00000000000 000000jdhahhg000000kdjd0000000
mh00000000000 000000jdhahhg000000kdjd0000000 mh00000000000 000000jdhahhg000000kdjd0000000
29,329,656 142,661,563

mh00000000000 00hahhg000000kdjd0000000 mh00000000000 000000jdhahhg000000kdjd0000000

21,279,761 101,739,239 123,019,000 123,019,000
239,947 5,224,053 5,464,000 5,464,000

1,238,380 5,261,620 6,500,000 6,500,000

1,984 69,016 71,000 71,000
442,009 1,500,000
102,537 1,057,991 1,500,000 1,900,000
106,625 1,797,463 1,900,000
200,000
51,977 93,375 200,000 135,000
83,023 135,000
mh00000000000 000000jdhah00kdjd0000000 mh00000000000 000000jdhahhg000000kdjd0000000
mh00000000000 000000jdhahhg000000kdjd0000000 mh00000000000 000000jdhahhg000000kdjd0000000
23,463,220 138,789,000
115,325,780 138,789,000
mh00000000000 000000jdhahhg000000kdjd0 mh00000000000 000000jdhahhg000000kdjd0000000
mh00000000000 000000jdhahhg000000kdjd0000000 mh00000000000 000000jdhahhg000000kdjd0000000

756,910 2,395,090 3,152,000 3,127,000
1,722,164 3,917,836 5,640,000 5,840,000

28,764 49,236 78,000 78,000

405,603 1,204,397 1,610,000 1,540,000
144,893 137,107 282,000 282,000
266,684
302,682 1,154,316 1,421,000 1,421,000
493,078 447,318 750,000 750,000
151,029
1,281,922 1,775,000 1,775,000
mh00000000000 000000jdhahhg000000kdjd0 298,971 450,000 345,000

4,271,807 mh00000000000 000000jdhahhg000000kdjd0000000 mh00000000000 000000jdhahhg000000kdjd0000000 mh00000000000 000000jdhahhg000000kdjd0000000

mh00000000000 000000jdhahhg000000kdjd0 10,886,193 15,158,000 15,158,000

mh00000000000 000000jdhahhg000000kdjd0000000 mh00000000000 000000jdhahhg000000kdjd0000000 mh00000000000 000000jdhahhg000000kdjd0000000

119,656 490,344 610,000 610,000

mh00000000000 000000jdhahhg000000kdjd0 mh00000000000 000000jdhahhg000000kdjd0000000 mh00000000000 000000jdhahhg000000kdjd0000000 mh00000000000 000000jdhahhg000000kdjd0000000

1,474,973 15,959,246 17,434,219 20,643,000

mh00000000000 000000jdhahhg000000kdjd0 mh00000000000 000000jdhahhg000000kdjd0000000 mh00000000000 000000jdhahhg000000kdjd0000000 mh00000000000 000000jdhahhg000000kdjd0000000

17 7

2016 31

5,950 4,050 10,000 85,000
313,700 771,300 1,085,000 50,000
2,508,000
40,000 449,677 40,000
1,058,323 57,000 1,508,000 mh00000000000 000000jdhahhg000000kdjd0000000

57,000 mh00000000000 000000jdhahhg000000kdjd0000000 mh00000000000 000000jdhahhg000000kdjd0000000 2,643,000

mh00000000000 00hahhg000000kdjd0000000 1,168,027 2,643,000 mh00000000000 000000jdhahhg000000kdjd0000000

1,474,973 mh00000000000 000000jdhahhg000000kdjd0000000 mh00000000000 000000jdhahhg000000kdjd0000000

mh00000000000 00hahhg000000kdjd0000000

mh00000000000 00hahhg000000kdjd0000000 14,791,219 14,791,219 18,000,000

1,474,973 mh00000000000 000000jdhahhg000000kdjd0000000 mh00000000000 000000jdhahhg000000kdjd0000000 mh00000000000 000000jdhahhg000000kdjd0000000

mh00000000000 00hahhg000000kdjd0000000 15,959,246 17,434,219 20,643,000

mh00000000000 00hahhg000000kdjd0000000 mh00000000000 00hahhg000000kdjd0000000 mh00000000000 00hahhg000000kdjd0000000

16
16 1

21

17 8

2016 31

2008 14 1
2
435 31 2016 31 157
160 :2015

33

2017 1
1
34
2017 1

35
2017

36

2017 1

37 1
2017

2017 1 38
39
25
2018 1

17 9

2016 31

3

4 2015
4
4
3

3

2015 2016
17 10

2016 31

3

25

2016 31

4

2015 2016

5,000 5,000

00000000000000000000000000000000 00000000000000000000000000000000

17 11

2016 31

5

44,396,239 16,357,406 60,753,645 2015 1
205,865,658 131,491,946 74,373,712 2015

1,374,051 1,374,051 1,153,537 2015
135,403,951 134,250,414 2015
mh00000000000000000000kdjd0000000fjhddgd
mh00000000000000000000000kdjd0000000fjhddgd mh000000000 00000000000000kdjd0000000fjhddgd 2015 31
133,973,820
113,483,895 )20,489,925( 2016
000000000000000000000000000000000dglhagdjh0
000000000000000000000000000000000dglhagdjh0 000000000000000000000000000000000dglhagdjh0
16,016,246
142,704,063 126,687,817 14,447,288
14,447,288
13
6,827,364
6,827,364 13
152,344,219
200,330 152,344,219 13
30,024 200,330 13
30,024 13
1,559,623
135,035,964 1,559,623 4,312,972 2016 31
130,722,992 2016
mh00000000000000000000000kdjd0000000fjhddgd mh00000000000000000000000kdjd0000000fjhddgd
mh00000000000000000000000kdjd0000000fjhddgd 2016
11,647,502 14,437,221
)26,084,723(
000000000000000000000000000000000dglhagdjh0 000000000000000000000000000000000dglhagdjh0
000000000000000000000000000000000dglhagdjh0
2015
2016

1,812,697 6,129,237 31
132,161,123 8,307,984

mh00000000000000000000000kdjd0000000fjhddgd mh00000000000000000000000kdjd0000000fjhddgd

133,973,820 14,437,221

000000000000000000000000000000000dglhagdjh0 000000000000000000000000000000000dglhagdjh0

2015 2016

20,489,925 26,084,723

000000000000000000000000000000000dglhagdjh0 000000000000000000000000000000000dglhagdjh0

17 12

2016 31

2015 2016 6
7
1,136,331 1,129,193
2,951,500 2,272,103
442,345
mh00000000000000000kdjd0000000fjhddgd
mh0000000000000000000000kdjd0000000fjhddgd
3,608,925
4,530,176
0000000000000000000000000000dglhagdjh0
000000000000000000000000000000000dglhagdjh0

2016

164,218,519 150,288,327 7,121,603 3,828,589 2,622,000 358,000 2016 1
16,148,860 15,373,510 771,300 4,050
1,149,912
1,149,912

152,544,549 152,344,219 192,430 7,900 8 13

mh0000000000000000000000kdjd0000000fjhddgd 13,317,618 13,317,618 mh000000000000000kdjd0000000fjhddgd mh0000000000000000000000kdjd0000000fjhddgd mh00000000000000000kdjd0000000 31
2016
mh0000000000000000000000kdjd0000000fjhddgd mh0000000000000000000kdjd0000000fjhddgd
2016 1
26,672,918 mh0000000000000000000000kdjd0000000fjhddgd 19,868,179 3,828,589 2,618,150 358,000

mh0000000000000000000000kdjd0000000fjhddgd mh0000000000000000000kdjd0000000fjhddgd mh000000000000000kdjd0000000fjhddgd mh0000000000000000000000kdjd0000000fjhddgd mh00000000000000000kdjd0000000

12,391,456 5,655,384 3,827,913 2,599,103 309,056
3,134,547 3,083,129 674 12,244 38,500
1,149,912 1,149,912

30,024 mh0000000000000000000000kdjd0000000fjhddgd 29,123 mh000000000000000kdjd0000000fjhddgd 901 m000000000000000000kdjd0000000 8 13

mh0000000000000000000000kdjd0000000fjhddgd mh0000000000000000000kdjd0000000fjhddgd mh0000000000000000000000kdjd0000000fjhddgd 31
2016
14,346,067 7,559,478 3,828,587 2,610,446 347,556
mh0000000000000000000000kdjd0000000fjhddgd
mh0000000000000000000000kdjd0000000fjhddgd mh0000000000000000000kdjd0000000fjhddgd mh0000000000000000kdjd0000000fjhddgd mh0000000000000000000000kdjd0000000fjhddgd mh00000000000000000kdjd0000000

12,326,851 12,308,701 2 7,704 10,444 2016 31
2015
0000000000000000000000000000dglhagdjh0 0000000000000000000000000000dglhagdjh0 0000000000000000000000000000dglhagdjh0 00000000000000000000000000dglhagdjh0 0000000000000000000000000000dglhagdjh0 00000000000000000000000dglhagd

76,571,897 63,558,124 6,027,082 3,828,589 2,614,101 544,001 2015 1
87,867,573 86,730,203 1,129,471 7,899
186,001
220,951 mh0000000000000000000000kdjd0000000fjhddgd 34,950 mh0000000000000000kdjd0000000fjhddgd mh0000000000000000000000kdjd0000000fjhddgd
mh00000000000000000kdjd0000
mh0000000000000000000000kdjd0000000fjhddgd mh0000000000000000000kdjd0000000fjhddgd

164,218,519 150,288,327 7,121,603 3,828,589 2,622,000 358,000 31 2015
2015 1
mh0000000000000000000000kdjd0000000fjhddgd mh0000000000000000000000kdjd0000000fjhddgd mh0000000000000000000kdjd0000000fjhddgd mh0000000000000000kdjd0000000fjhddgd mh0000000000000000000000kdjd0000000fjhddgd mh00000000000000000kdjd0000

12,038,396 5,186,574 3,824,018 2,586,721 441,083
574,011 503,760 3,895 12,382 53,974
220,951 34,950
mh0000000000000000000000kdjd0000000fjhddgd mh0000000000000000kdjd0000000fjhddgd mh0000000000000000000000kdjd0000000fjhddgd 186,001
mh0000000000000000000000kdjd0000000fjhddgd mh0000000000000000000kdjd0000000fjhddgd
mh00000000000000000kdjd0000

12,391,456 5,655,384 3,827,913 2,599,103 309,056 31
2015
mh0000000000000000000000kdjd0000000fjhddgd mh0000000000000000000kdjd0000000fjhddgd mh00000000000000000kdjd0000
mh0000000000000000000000kdjd0000000fjhddgd mh0000000000000000kdjd0000000fjhddgd mh0000000000000000000000kdjd0000000fjhddgd

151,827,063 150,288,327 1,466,219 676 22,897 48,944 2015 31

0000000000000000000000000000dglhagdjh0 0000000000000000000000000000dglhagdjh0 0000000000000000000000000000dglhagdjh0 00000000000000000000000000dglhagdjh0 0000000000000000000000000000dglhagdjh0 00000000000000000000000dglhagd

17 13

2016 31

8

9

2015 2016 1
31
6,625,035 8,905,135
2,280,100 449,677 1
31
mh00000000000000000000kdjd0000000fjhddgd mh0000000000000000000000kdjd0000000fjhddgd 31

8,905,135 9,354,812 13

mh00000000000000000000kdjd0000000fjhddgd mh0000000000000000000000kdjd0000000fjhddgd

5,392,336 5,971,862
579,526 1,178,425

mh000000000000000000000kdjd0000000fjhddgd mh0000000000000000000000kdjd0000000fjhddgd

5,971,862 7,150,287

mh000000000000000000000kdjd0000000fjhddgd mh0000000000000000000000kdjd0000000fjhddgd

2,933,273 2,204,525

00000000000000000000000000000dglhagdjh0 00000000000000000000000000000dglhagdjh0

10

2015 2016

14,447,288 118,238
131,994 1,547,295
592,006
mh0000000000000000000000kdjd0000000fjhddgd
mh000000 000000000000000kdjd0000000fjhddgd
1,665,533
15,171,288
00000000000000000000000000000dglhagdjh0
00000000000000000000000000000dglhagdjh0

2015 2016 11

21,760,638 24,395,256 1
3,385,011 4,790,005 31
750,393
)1,057,991( 5,165,127 :2015 2016
mh00000000000000000000kdjd0000000fjhddgd
mh00000000000000000000kdjd0000000fjhddgd
24,395,256
28,127,270
000000000000000000000000000000dglhagdjh0
00000000000000000000000000000dglhagdjh0
2000
5,261,620 2

17 14

2016 31

2015 2016 12
13
3,112,961 3,118,574
5,134,667 2,400,590
2,003,657 1,281,922
1,143,959 1,154,316
1,494,654 1,036,563

503,245 490,344
230,385 462,416
687,949 447,318
665,535 257,690
109,775
128,946 93,375
1,624,172
741,146
mh000000000000000000kdjd0000000fjhddgd
mh000000000000000000kdjd0000000fjhddgd
16,839,905
11,484,254
0000000000000000000000000000dglhagdjh0
0000000000000000000000000000dglhagdjh0

2015 2016

20,489,925 26,084,723

0000000000000000000000000000dglhagdjh0 0000000000000000000000000000dglhagdjh0

14,447,288 0000000000000000000000000000dglhagdjh0

0000000000000000000000000000dglhagdjh0

2015 2016

70,956,241 14,791,219

0000000000000000000000000000dglhagdjh0 0000000000000000000000000000dglhagdjh0

135,403,951 135,035,964

0000000000000000000000000000dglhagdjh0 0000000000000000000000000000dglhagdjh0
0000000000000000000000000000dglhagdjh0
0000000000000000000000000000dglhagdjh0 14,447,288

0000000000000000000000000000dglhagdjh0 0000000000000000000000000000dglhagdjh0
0000000000000000000000000000dglhagdjh0
0000000000000000000000000000dglhagdjh0 6,827,364

0000000000000000000000000000dglhagdjh0

152,344,219

0000000000000000000000000000dglhagdjh0

200,330

0000000000000000000000000000dglhagdjh0

30,024

0000000000000000000000000000dglhagdjh0

17 15

2016 31

13

2015 2016

15,576,864 12,929,858

0000000000000000000000000000dglhagdjh0 0000000000000000000000000000dglhagdjh0

1,175,875 1,491,188

0000000000000000000000000000dglhagdjh0 0000000000000000000000000000dglhagdjh0

10 8

0000000000000000000000000000dglhagdjh0 0000000000000000000000000000dglhagdjh0

2015 2016 14
15
10,537,299 214,700

mh000000000000000000kdjd0000000fjhddgd mh000000000000000000kdjd0000000fjhddgd

10,537,299 214,700

0000000000000000000000000000dglhagdjh0 0000000000000000000000000000dglhagdjh0

6
17 16

2016 31

16

1
31

.2016 8 2016 65

2016 31 24
2016

mh000000000000000000kdjd0000000fjhddgd 15,959,246 15,959,246
0000000000000000000000000000dglhagdjh0
mh000000000000000000kdjd0000000fjhddgd mh000000000000000000kdjd0000000fjhddgd

)15,959,246( 15,959,246

0000000000000000000000000000dglhagdjh0 0000000000000000000000000000dglhagdjh0

17 17