\u062a\u0639\u0631\u064a\u0641 \u0623\u0633\u0647\u0645 \u0627\u0644\u062e\u0632\u064a\u0646\u0629<\/strong><\/p>\n\n\n\n \u062a\u064f\u0639\u0631\u0641 \u0623\u0633\u0647\u0645 \u0627\u0644\u062e\u0632\u064a\u0646\u0629[1]<\/a> (Treasury Stocks) \u0628\u0627\u0644\u0623\u0633\u0647\u0645 \u0627\u0644\u062a\u064a \u062a\u0634\u062a\u0631\u064a\u0647\u0627 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u0635\u062f\u0650\u0631\u0629 \u0644\u0647\u0627. \u0641\u0639\u0646\u062f\u0645\u0627 \u062a\u0642\u0648\u0645 \u0634\u0631\u0643\u0629\u064c \u0645\u0627 \u0628\u0625\u0639\u0627\u062f\u0629 \u0634\u0631\u0627\u0621 \u0623\u0633\u0647\u0645\u0647\u0627 \u0645\u0646 \u0627\u0644\u0628\u0648\u0631\u0635\u0629 \u0648\u062a\u062d\u062a\u0641\u0638 \u0628\u0647\u0627 \u0641\u062a\u064f\u0633\u0645\u0649 \u0623\u0633\u0647\u0645 \u0627\u0644\u062e\u0632\u064a\u0646\u0629. \u0623\u0645\u0627 \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u062a\u0645 \u0628\u0647\u0627 \u0623\u0633\u0647\u0645 \u0627\u0644\u062e\u0632\u064a\u0646\u0629 \u0641\u062a\u0633\u0645\u0649 \u0625\u0639\u0627\u062f\u0629 \u0634\u0631\u0627\u0621 \u0627\u0644\u0623\u0633\u0647\u0645 Share Repurchase \u0623\u0648 Share Buybacks \u062d\u064a\u062b \u062a\u064f\u0637\u0644\u0642 \u0639\u0644\u0649 \u0639\u0645\u0644\u064a\u0629 \u0625\u062c\u0631\u0627\u0621 \u0627\u0644\u0634\u0631\u0627\u0621.<\/p>\n\n\n\n \u0648\u0625\u0639\u0627\u062f\u0629 \u0634\u0631\u0627\u0621 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0644\u0623\u0633\u0647\u0645\u0647\u0627 \u0647\u0648 \u0625\u062c\u0631\u0627\u0621 \u0645\u062a\u0651\u0628\u0639 \u0641\u064a \u0643\u062b\u064a\u0631\u064d \u0645\u0646 \u0627\u0644\u0628\u0648\u0631\u0635\u0627\u062a \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629 \u0636\u0645\u0646 \u0636\u0648\u0627\u0628\u0637 \u0645\u0639\u064a\u0651\u0646\u0629 \u062a\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0645\u0646\u0638\u0651\u0645\u0629 \u0644\u0647\u0630\u0647 \u0627\u0644\u0628\u0648\u0631\u0635\u0627\u062a. \u0648\u062a\u0627\u0631\u064a\u062e\u064a\u0627\u064b\u060c \u0628\u062f\u0623\u062a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629 \u0628\u0647\u0630\u0627 \u0627\u0644\u0625\u062c\u0631\u0627\u0621 \u0645\u0646\u0630 \u0639\u0627\u0645 1982 \u062d\u064a\u062b \u0623\u0642\u0631\u0651\u062a \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0647\u0630\u0627 \u0627\u0644\u0625\u062c\u0631\u0627\u0621 \u0648\u0633\u0645\u062d\u062a \u0628\u0647 \u0631\u0633\u0645\u064a\u0627\u064b \u0641\u064a \u0628\u0648\u0631\u0635\u0627\u062a\u0647\u0627\u060c \u0648\u062a\u0628\u0650\u0639\u062a\u0647\u0627 \u0627\u0644\u064a\u0627\u0628\u0627\u0646 \u0641\u064a \u0639\u0627\u0645 1984\u060c \u0648\u0645\u0646 \u062b\u0645\u0651 \u0623\u0644\u0645\u0627\u0646\u064a\u0627 \u0641\u064a \u0627\u0644\u0639\u0627\u0645 1986. \u062d\u064a\u062b \u062a\u0645\u0651\u062a \u0639\u062f\u0629 \u0639\u0645\u0644\u064a\u0627\u062a \u0644\u0634\u0631\u0627\u0621 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0644\u0623\u0633\u0647\u0645\u0647\u0627 \u0641\u064a \u062a\u0644\u0643 \u0627\u0644\u062f\u0648\u0644\u060c \u0648\u0644\u064a\u0635\u0628\u062d \u0627\u0644\u0623\u0645\u0631 \u0628\u0639\u062f \u0630\u0644\u0643 \u0634\u0627\u0626\u0639 \u0627\u0644\u062d\u062f\u0648\u062b \u0641\u064a \u0627\u0644\u0623\u0633\u0648\u0627\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629\u060c \u0636\u0645\u0646 \u0636\u0648\u0627\u0628\u0637 \u062a\u0636\u0639\u0647\u0627 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0645\u0646\u0638\u0650\u0651\u0645\u0629 \u0644\u0643\u0644 \u0633\u0648\u0642 \u0645\u0627\u0644\u064a \u0639\u0644\u0649 \u062d\u0650\u062f\u0629.<\/p>\n\n\n\n \u0648\u0641\u064a \u0628\u0639\u0636 \u0627\u0644\u062d\u0627\u0644\u0627\u062a\u060c \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u064f\u0641\u0647\u0645 \u0645\u0646 \u0647\u0630\u0627 \u0627\u0644\u0625\u062c\u0631\u0627\u0621 \u0623\u0646 \u062a\u0642\u0648\u0645 \u0627\u0644\u0634\u0631\u0643\u0629 \u0628\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0641\u064a \u0646\u0641\u0633\u0647\u0627 \u062d\u064a\u062b \u062a\u0633\u062a\u062e\u062f\u0645 \u0628\u0639\u0636 \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u0627\u0644\u062a\u064a \u0644\u062f\u064a\u0647\u0627\u060c \u0623\u0648 \u0641\u064a \u0628\u0639\u0636 \u0627\u0644\u0623\u062d\u064a\u0627\u0646 \u062a\u0642\u062a\u0631\u0636[2]<\/a> \u0644\u0634\u0631\u0627\u0621 \u0623\u0633\u0647\u0645\u0647\u0627\u060c \u0648\u0628\u0630\u0644\u0643 \u0648\u0643\u0623\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u062a\u0631\u0649 \u0623\u0646 \u0633\u0639\u0631 \u0633\u0647\u0645\u0647\u0627 \u0641\u064a \u0627\u0644\u0633\u0648\u0642 \u0645\u0646\u0627\u0633\u0628 \u0644\u0644\u0634\u0631\u0627\u0621\u060c \u0623\u0648 \u0644\u063a\u0627\u064a\u0627\u062a \u0623\u062e\u0631\u0649 \u062a\u0631\u0627\u0647\u0627 \u0627\u0644\u0634\u0631\u0643\u0629 \u0645\u0646\u0627\u0633\u0628\u0629.<\/p>\n\n\n\n \u0647\u0646\u0627\u0644\u0643 \u0639\u062f\u0629 \u0623\u0633\u0628\u0627\u0628 \u0644\u0625\u0639\u0627\u062f\u0629 \u0634\u0631\u0627\u0621 \u0627\u0644\u0634\u0631\u0643\u0629 \u0644\u0623\u0633\u0647\u0645\u0647\u0627\u060c \u0645\u0646 \u0623\u0647\u0645\u0651\u0647\u0627:<\/strong><\/p>\n\n\n\n 1- \u0644\u062a\u062e\u0641\u064a\u0636 \u0639\u062f\u062f \u0627\u0644\u0623\u0633\u0647\u0645 \u0627\u0644\u0642\u0627\u0626\u0645\u0629[3]<\/a> Outstanding Shares\u060c \u062d\u064a\u062b \u064a\u0631\u062a\u0641\u0639 \u0627\u0644\u0639\u0627\u0626\u062f \u0639\u0644\u0649 \u0627\u0644\u0633\u0647\u0645 \u0627\u0644\u0648\u0627\u062d\u062f \u0623\u0648 \u0645\u0627 \u064a\u0633\u0645\u0649 (EPS)[4]<\/a>\u060c \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u064a\u0632\u062f\u0627\u062f \u0627\u0644\u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0646\u0642\u062f\u064a (DPS)[5]<\/a>. \u0648\u0645\u0646 \u0633\u0645\u0627\u062a \u0623\u0633\u0647\u0645 \u0627\u0644\u062e\u0632\u064a\u0646\u0629 \u0623\u0646\u0651\u0647\u0627 \u0644\u0627 \u062a\u0633\u062a\u062d\u0642 \u0623\u0631\u0628\u0627\u062d\u0627\u064b\u060c \u0648\u0628\u0630\u0644\u0643 \u062a\u0632\u062f\u0627\u062f \u0627\u0644\u062a\u0648\u0632\u064a\u0639\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646\u060c \u0648\u0647\u0648 \u0647\u062f\u0641 \u0644\u062a\u0639\u0638\u064a\u0645 \u0631\u0628\u062d\u064a\u0629 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646.<\/p>\n\n\n\n 2- \u0641\u064a \u062d\u0627\u0644 \u0631\u0623\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u0623\u0646 \u0633\u0639\u0631 \u0633\u0647\u0645\u0647\u0627 \u064a\u064f\u0639\u062a\u0628\u0631 \u0645\u0646\u062e\u0641\u0636\u0627\u064b\u060c \u0641\u062a\u0644\u062c\u0623 \u0627\u0644\u0634\u0631\u0643\u0629 \u0644\u0644\u062a\u062f\u062e\u0651\u0644 \u0644\u0631\u0641\u0639 \u0633\u0639\u0631 \u0627\u0644\u0633\u0647\u0645 \u0641\u064a \u0627\u0644\u0628\u0648\u0631\u0635\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0634\u0631\u0627\u0621 \u0643\u0645\u064a\u0627\u062a \u0645\u0646 \u0623\u0633\u0647\u0645\u0647\u0627 \u0648\u062a\u062e\u0641\u064a\u0636 \u0627\u0644\u0645\u0639\u0631\u0648\u0636 \u0645\u0646\u0647\u0627. \u0645\u0645\u0627 \u064a\u0624\u062f\u064a \u0628\u0627\u0644\u062a\u0627\u0644\u064a \u0625\u0644\u0649 \u0627\u0631\u062a\u0641\u0627\u0639 \u0633\u0639\u0631 \u0627\u0644\u0633\u0647\u0645\u060c \u0648\u0647\u0630\u0627 \u0627\u0644\u0625\u062c\u0631\u0627\u0621 \u062a\u0631\u0627\u0647 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0644\u0635\u0627\u0644\u062d \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0644\u062a\u0639\u0632\u064a\u0632 \u062b\u0642\u062a\u0647\u0645 \u0628\u0627\u0644\u0634\u0631\u0643\u0629 \u0648\u0627\u0644\u0627\u062d\u062a\u0641\u0627\u0638 \u0628\u0627\u0644\u0623\u0633\u0647\u0645. \u0648\u0642\u062f \u062a\u0644\u062c\u0623 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0625\u0644\u0649 \u0647\u0630\u0627 \u0627\u0644\u0625\u062c\u0631\u0627\u0621 \u0644\u0644\u0645\u062d\u0627\u0641\u0638\u0629 \u0639\u0644\u0649 \u0627\u0633\u062a\u0642\u0631\u0627\u0631 \u0633\u0639\u0631 \u0633\u0647\u0645 \u0627\u0644\u0634\u0631\u0643\u0629 \u0623\u0648 \u0644\u0631\u0641\u0639\u0647 \u0641\u064a \u0623\u0648\u0642\u0627\u062a \u0627\u0644\u062a\u0635\u062d\u064a\u062d\u0627\u062a \u0623\u0648 \u0627\u0644\u0623\u0632\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062a\u0639\u0631\u0636 \u0644\u0647\u0627 \u0627\u0644\u0623\u0633\u0648\u0627\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\n\n\n\n 3- \u0641\u064a \u0628\u0639\u0636 \u0627\u0644\u0623\u062d\u064a\u0627\u0646\u060c \u0648\u0641\u064a \u0638\u0644 \u0623\u0648\u0636\u0627\u0639 \u0648\u062a\u063a\u064a\u0631\u0627\u062a \u0637\u0627\u0631\u0626\u0629\u060c \u0642\u062f \u062a\u0644\u062c\u0623 \u0627\u0644\u0634\u0631\u0643\u0629 \u0625\u0644\u0649 \u062a\u062e\u0641\u064a\u0636 \u0631\u0623\u0633 \u0645\u0627\u0644\u0647\u0627 \u0625\u0630\u0627 \u0631\u0623\u062a \u0623\u0646 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0632\u0627\u062f \u0639\u0646 \u062d\u0627\u062c\u062a\u0647\u0627\u060c \u0623\u0648 \u0623\u0635\u064a\u0628\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u0628\u062e\u0633\u0627\u0631\u0627\u062a \u0645\u062a\u062a\u0627\u0644\u064a\u0629 \u0644\u0627 \u064a\u064f\u062d\u062a\u0645\u0644 \u062a\u0639\u0648\u064a\u0636\u0647\u0627 \u0628\u0623\u0631\u0628\u0627\u062d \u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629. \u0641\u0639\u0646\u062f\u0647\u0627 \u0642\u062f \u062a\u0644\u062c\u0623 \u0627\u0644\u0634\u0631\u0643\u0629 \u0625\u0644\u0649 \u062a\u062e\u0641\u064a\u0636 \u0631\u0623\u0633\u0645\u0627\u0644\u0647\u0627. \u0648\u0645\u0646 \u0637\u0631\u0642 \u062a\u062e\u0641\u064a\u0636 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0644\u062f\u0649 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0647\u064a \u0625\u0639\u0627\u062f\u0629 \u0634\u0631\u0627\u0621 \u0627\u0644\u0634\u0631\u0643\u0629 \u0644\u0623\u0633\u0647\u0645\u0647\u0627 \u0628\u0645\u0642\u062f\u0627\u0631 \u062a\u062e\u0641\u064a\u0636 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644\u060c \u0648\u0645\u0646 \u062b\u0645\u0651 \u0627\u0644\u0642\u064a\u0627\u0645 \u0628\u0625\u0644\u063a\u0627\u0621 \u0623\u0633\u0647\u0645 \u0627\u0644\u062e\u0632\u064a\u0646\u0629 (\u0625\u0639\u062f\u0627\u0645\u0647\u0627)[6]<\/a>\u060c \u062d\u064a\u062b \u0623\u0646\u0647 \u0628\u0625\u0644\u063a\u0627\u0621 \u0623\u0633\u0647\u0645 \u0627\u0644\u062e\u0632\u064a\u0646\u0629 \u064a\u062a\u0645 \u062a\u062e\u0641\u064a\u0636 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644[7]<\/a> \u0628\u0642\u064a\u0645\u0629 \u0627\u0644\u0623\u0633\u0647\u0645 \u0627\u0644\u0645\u0644\u063a\u0627\u0629.<\/p>\n\n\n\n 4- \u0633\u0628\u0628 \u0631\u0627\u0628\u0639 \u0648\u0647\u0648 \u0627\u0644\u0623\u0647\u0645\u060c \u0648\u064a\u0642\u0648\u0645 \u0628\u0647 \u0639\u062f\u062f\u064c \u0643\u0628\u064a\u0631\u064c \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629 \u0627\u0644\u0631\u0627\u0626\u062f\u0629 \u0623\u0644\u0627 \u0648\u0647\u0648 \u0632\u0631\u0639 \u0627\u0644\u062b\u0642\u0629 \u0644\u062f\u0649 \u0639\u0645\u0648\u0645 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646\u060c \u0648\u0623\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u062a\u0633\u062a\u062e\u062f\u0645 \u0628\u0639\u0636 \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u0641\u064a \u0634\u0631\u0627\u0621 \u0623\u0633\u0647\u0645\u0647\u0627\u060c \u0648\u0647\u064a \u0631\u0633\u0627\u0644\u0629 \u0645\u0637\u0645\u0652\u0626\u0646\u0629 \u0644\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0628\u062b\u0642\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 \u0628\u0648\u0636\u0639\u0647\u0627 \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062d\u0627\u0644\u064a \u0648\u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a. \u0648\u0647\u0648 \u0625\u062c\u0631\u0627\u0621 \u0644\u0627 \u062a\u0632\u0627\u0644 \u062a\u0645\u0627\u0631\u0633\u0647 \u0643\u0628\u0631\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0648\u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629 \u062d\u062a\u0649 \u0647\u0630\u0647 \u0627\u0644\u0644\u062d\u0638\u0629.<\/p>\n\n\n\n 5- \u0648\u0623\u064a\u0636\u0627\u064b \u0644\u0633\u0628\u0628\u064d \u062e\u0627\u0645\u0633\u060c \u0648\u0647\u0648 \u0644\u0645\u0648\u0627\u062c\u0647\u0629 \u0639\u0645\u0644\u064a\u0627\u062a \u0639\u0631\u0648\u0636 \u0627\u0644\u0634\u0631\u0627\u0621 \u0627\u0644\u0639\u062f\u0627\u0626\u064a\u0629 \u0623\u0648 \u0645\u0627 \u064a\u064f\u0633\u0645\u0651\u0649 \u0628\u0645\u062d\u0627\u0648\u0644\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062d\u0648\u0627\u0630 \u0627\u0644\u0639\u062f\u0627\u0626\u064a\u0629[8]<\/a> \u0645\u0646 \u0642\u0628\u0644 \u0634\u0631\u0643\u0627\u062a \u0645\u0646\u0627\u0641\u0633\u0629. \u0641\u0643\u062b\u064a\u0631\u064c \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629 \u0648\u062e\u0635\u0648\u0635\u0627\u064b \u0641\u064a \u0645\u062c\u0627\u0644\u064a \u0627\u0644\u0623\u062f\u0648\u064a\u0629 \u0648\u0627\u0644\u062a\u0642\u0646\u064a\u0629\u060c \u062a\u0644\u062c\u0623 \u0644\u0625\u0639\u0627\u062f\u0629 \u0634\u0631\u0627\u0621 \u0623\u0633\u0647\u0645\u0647\u0627 \u0641\u064a \u0627\u0644\u0628\u0648\u0631\u0635\u0629 \u0643\u0648\u0633\u064a\u0644\u0629 \u062f\u0641\u0627\u0639\u064a\u0629 \u062d\u062a\u0649 \u062a\u0648\u0627\u062c\u0647 \u0639\u0631\u0648\u0636 \u0627\u0644\u0634\u0631\u0627\u0621 \u0627\u0644\u0639\u062f\u0627\u0626\u064a\u0629 \u0623\u0648 \u0639\u0645\u0644\u064a\u0627\u062a \u0645\u062d\u0627\u0648\u0644\u0629 \u0627\u0644\u0627\u0633\u062a\u062d\u0648\u0627\u0630 \u0639\u0644\u064a\u0647\u0627 \u0645\u0646 \u0642\u0650\u0628\u0644 \u0634\u0631\u0643\u0627\u062a \u0645\u0646\u0627\u0641\u0633\u0629\u060c \u0645\u0645\u0627 \u064a\u0642\u0644\u0651\u0644 \u0627\u0644\u0645\u0639\u0631\u0648\u0636 \u0645\u0646 \u0627\u0644\u0623\u0633\u0647\u0645 \u0648\u064a\u062c\u0639\u0644 \u0627\u0644\u0627\u0633\u062a\u062d\u0648\u0627\u0630 \u0639\u0644\u0649 \u062d\u0635\u0635 \u0645\u0633\u064a\u0637\u0631\u0629 \u0623\u0648 \u0645\u0624\u062b\u0631\u0629 \u0623\u0643\u062b\u0631 \u0643\u0644\u0641\u0629\u064b \u0639\u0644\u0649 \u062a\u0644\u0643 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0646\u0627\u0641\u0650\u0633\u0629 \u0623\u0648 \u0623\u064a \u062c\u0647\u0629 \u0631\u0627\u063a\u0628\u0629 \u0628\u0627\u0644\u0627\u0633\u062a\u062d\u0648\u0627\u0630 \u0627\u0644\u0639\u062f\u0627\u0626\u064a\u060c \u0645\u0645\u0627 \u064a\u0624\u062f\u064a \u0641\u064a \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0645\u0637\u0627\u0641 \u0625\u0644\u0649 \u0633\u062d\u0628 \u0639\u0631\u0648\u0636 \u0627\u0644\u0634\u0631\u0627\u0621 \u062a\u0644\u0643. \u0648\u0645\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645 \u0623\u0646 \u0623\u0628\u0633\u0637 \u0637\u0631\u064a\u0642\u0629 \u0644\u0644\u0627\u0633\u062a\u062d\u0648\u0627\u0630 \u0639\u0644\u0649 \u062d\u0635\u0629 \u0645\u0624\u062b\u0631\u0629 \u0641\u064a \u0623\u064a \u0634\u0631\u0643\u0629 \u0645\u0633\u0627\u0647\u0645\u0629 \u0647\u064a \u0634\u0631\u0627\u0621 \u0643\u0645\u064a\u0627\u062a \u0643\u0628\u064a\u0631\u0629 \u0645\u0646 \u0623\u0633\u0647\u0645\u0647\u0627 \u0641\u064a \u0627\u0644\u0628\u0648\u0631\u0635\u0629 \u0648\u0627\u0644\u062a\u0623\u062b\u064a\u0631 \u0644\u0627\u062d\u0642\u0627\u064b \u0639\u0644\u0649 \u0645\u062c\u0644\u0633 \u0627\u0644\u0625\u062f\u0627\u0631\u0629.<\/p>\n\n\n\n 6- \u062a\u064f\u0641\u0636\u0651\u0644 \u0628\u0639\u0636\u064f \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0623\u0633\u0647\u0645 \u0627\u0644\u062e\u0632\u064a\u0646\u0629 \u0641\u064a \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u0628\u0627\u062f\u0644\u0629[9]<\/a> Stocks Swap \u062d\u064a\u062b \u062a\u0642\u0648\u0645 \u0627\u0644\u0634\u0631\u0643\u0629 \u0628\u0625\u0639\u0627\u062f\u0629 \u0634\u0631\u0627\u0621 \u0623\u0633\u0647\u0645\u0647\u0627 \u0639\u0646\u062f \u0631\u063a\u0628\u062a\u0647\u0627 \u0628\u0627\u0644\u0627\u0633\u062a\u062d\u0648\u0627\u0630 \u0639\u0644\u0649 \u0634\u0631\u0643\u0627\u062a \u0623\u062e\u0631\u0649 \u0645\u0642\u0627\u0628\u0644 \u0645\u0628\u0627\u062f\u0644\u0629 \u0623\u0633\u0647\u0645 \u0627\u0644\u062e\u0632\u064a\u0646\u0629 \u0628\u0623\u0633\u0647\u0645 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u0647\u062f\u064e\u0641\u0629. \u0648\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062d\u0648\u0627\u0630 \u0628\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0645\u0628\u0627\u062f\u0644\u0629 \u062a\u0641\u0636\u0651\u0644\u0647\u0627 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0631\u0627\u063a\u0628\u0629 \u0628\u0627\u0644\u062a\u0648\u0633\u0639 \u0648\u0627\u0644\u0646\u0645\u0648 \u0628\u0627\u0644\u0627\u0633\u062a\u062d\u0648\u0627\u0630 \u0639\u0644\u0649 \u0634\u0631\u0643\u0627\u062a \u0623\u0635\u063a\u0631 \u0645\u0633\u062a\u0642\u0628\u0644\u0627\u064b\u060c \u0648\u0644\u0643\u0646 \u062a\u0646\u0642\u0635\u0647\u0627 \u0627\u0644\u0633\u064a\u0648\u0644\u0629 \u0627\u0644\u0644\u0627\u0632\u0645\u0629 \u0644\u0625\u062a\u0645\u0627\u0645 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062d\u0648\u0627\u0630.<\/p>\n\n\n\n \u0627\u0644\u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0644\u0623\u0633\u0647\u0645 \u0627\u0644\u062e\u0632\u064a\u0646\u0629<\/strong><\/p>\n\n\n\n \u0645\u0646 \u0627\u0644\u0645\u0639\u0631\u0648\u0641 \u0644\u062f\u0649 \u0639\u0645\u0648\u0645 \u0627\u0644\u0645\u062f\u0631\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a\u064a\u0646 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0623\u0646\u0651 \u0623\u0633\u0647\u0645 \u0627\u0644\u062e\u0632\u064a\u0646\u0629 \u062a\u0638\u0647\u0631 \u0641\u064a \u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0645\u0627\u0644\u064a \u0636\u0645\u0646 \u0628\u0646\u062f \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 Share Holders’ Equity \u0643\u0623\u0633\u0647\u0645 \u062e\u0632\u064a\u0646\u0629 \u0628\u0627\u0644\u0633\u0627\u0644\u0628 \u0623\u064a \u0643\u0645\u062f\u064a\u0646.<\/p>\n\n\n\n \u062d\u064a\u062b \u0625\u0646\u0647 \u0645\u062d\u0627\u0633\u0628\u064a\u0627\u064b\u060c \u0642\u064a\u062f \u0627\u0644\u0634\u0631\u0627\u0621 \u0644\u0623\u0633\u0647\u0645 \u0627\u0644\u062e\u0632\u064a\u0646\u0629 \u064a\u062a\u0645 \u0643\u0627\u0644\u062a\u0627\u0644\u064a:<\/p>\n\n\n\n #### \u0645\u0646 \u062d\/ \u0623\u0633\u0647\u0645 \u0627\u0644\u062e\u0632\u064a\u0646\u0629<\/p>\n\n\n\n #### \u0625\u0644\u0649 \u062d\/ \u0627\u0644\u0646\u0642\u062f\u064a\u0629<\/p>\n\n\n\n \u0648\u0628\u0646\u0641\u0633 \u0627\u0644\u0645\u0642\u062f\u0627\u0631 #### \u064a\u0646\u062e\u0641\u0636 \u0628\u0646\u062f\u064f \u062d\u0642\u0648\u0642\u0650 \u0627\u0644\u0645\u0644\u0643\u064a\u0629\u060c \u062d\u064a\u062b \u0623\u0646 \u0623\u0633\u0647\u0645 \u0627\u0644\u062e\u0632\u064a\u0646\u0629 \u0628\u0627\u0644\u0633\u0627\u0644\u0628 \u0623\u064a \u0623\u0646\u0647 \u0645\u062f\u064a\u0646.<\/p>\n\n\n\n \u0648\u0628\u0637\u0631\u064a\u0642\u0629 \u0645\u0628\u0633\u0637\u0629\u061b \u0639\u0646\u062f \u0631\u063a\u0628\u0629 \u0634\u0631\u0643\u0629\u064d \u0645\u0633\u0627\u0647\u0645\u0629\u064d \u0628\u0625\u0639\u0627\u062f\u0629 \u0634\u0631\u0627\u0621 \u0623\u0633\u0647\u0645\u0647\u0627 \u0641\u0625\u0646\u0647 \u0645\u062d\u0627\u0633\u0628\u064a\u0627\u064b \u0633\u064a\u062a\u0631\u062a\u0651\u0628 \u0639\u0644\u0649 \u0630\u0644\u0643:<\/strong><\/p>\n\n\n\n 1_ \u0627\u0646\u062e\u0641\u0627\u0636 \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u0641\u064a \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629 \u0628\u0642\u064a\u0645\u0629 \u0627\u0644\u0623\u0633\u0647\u0645 \u0627\u0644\u0645\u0634\u062a\u0631\u0627\u0629.<\/p>\n\n\n\n 2_ \u0627\u0646\u062e\u0641\u0627\u0636 \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 Share Holders’ Equity\u060c \u0643\u0648\u0646 \u0623\u0633\u0647\u0645 \u0627\u0644\u062e\u0632\u064a\u0646\u0629 \u0636\u0645\u0646 \u0628\u0646\u0648\u062f \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0643\u0628\u0646\u062f \u0645\u0633\u062a\u0642\u0644 \u0628\u0627\u0644\u0633\u0627\u0644\u0628. \u0648\u062a\u0646\u0635\u0651 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629[10]<\/a> \u0639\u0644\u0649 \u0625\u0638\u0647\u0627\u0631 \u0628\u0646\u062f \u0623\u0633\u0647\u0645 \u0627\u0644\u062e\u0632\u064a\u0646\u0629 \u0643\u0628\u0646\u062f \u0645\u0646\u0641\u0635\u0644 \u0641\u064a \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0648\u064a\u0643\u0648\u0646\u064f \u0645\u062f\u064a\u0646\u0627\u064b \u0623\u064a \u0628\u0627\u0644\u0633\u0627\u0644\u0628 \u0628\u0627\u0644\u062a\u0623\u0643\u064a\u062f.<\/p>\n\n\n\n \u0648\u0644\u0645\u0639\u0627\u0644\u062c\u0629 \u0623\u0633\u0647\u0645 \u0627\u0644\u062e\u0632\u064a\u0646\u0629 \u0645\u062d\u0627\u0633\u0628\u064a\u0627\u064b\u060c \u0647\u0646\u0627\u0643 \u0637\u0631\u064a\u0642\u062a\u0627\u0646 \u0645\u062a\u0639\u0627\u0631\u0641 \u0639\u0644\u064a\u0647\u0645\u0627:<\/strong><\/p>\n\n\n\n \u0648\u0639\u0644\u0649 \u0643\u0644 \u062d\u0627\u0644\u060c \u0641\u0625\u0646 \u0639\u0645\u0644\u064a\u0629 \u0634\u0631\u0627\u0621 \u0623\u0633\u0647\u0645 \u0627\u0644\u062e\u0632\u064a\u0646\u0629 \u0623\u0648 \u0628\u064a\u0639\u0647\u0627 \u0644\u0627\u062d\u0642\u0627\u064b \u0644\u0627 \u062a\u0624\u062b\u0631 \u0639\u0644\u0649 \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062f\u062e\u0644 \u0644\u0644\u0634\u0631\u0643\u0629 \u0623\u0628\u062f\u0627\u064b\u060c \u0648\u0625\u0646\u0645\u0627 \u064a\u0646\u062d\u0635\u0631\u064f \u062a\u0623\u062b\u064a\u0631\u0647\u0627 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\u0627\u0644\u062e\u0632\u064a\u0646\u0629<\/p>\n\n\n\n \u0648\u062a\u062c\u062f\u0631 \u0627\u0644\u0625\u0634\u0627\u0631\u0629 \u0625\u0644\u0649 \u0623\u0646\u0647 \u0641\u064a \u062d\u0627\u0644 \u0642\u0631\u0631\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u0628\u064a\u0639 \u0623\u0633\u0647\u0645 \u0627\u0644\u062e\u0632\u064a\u0646\u0629 \u0628\u0633\u0639\u0631\u064d \u064a\u0642\u0644 \u0639\u0646 \u0633\u0639\u0631 \u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u0634\u0631\u0627\u0621 (\u0623\u064a \u0641\u064a \u062d\u0627\u0644 \u0627\u0646\u062e\u0641\u0627\u0636 \u0633\u0639\u0631 \u0627\u0644\u0633\u0647\u0645 \u0641\u064a \u0627\u0644\u0628\u0648\u0631\u0635\u0629)\u060c \u0641\u0625\u0646\u0647 \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u062d\u0627\u0644\u0629 \u064a\u062a\u0645 \u062a\u062e\u0641\u064a\u0636 \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629. \u0623\u0645\u0627 \u0641\u064a \u062d\u0627\u0644 \u0627\u0631\u062a\u0641\u0639 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\u0627\u0644\u062f\u062e\u0644.<\/p>\n\n\n\n 2_ \u0623\u0648 \u062a\u0642\u0648\u0645 \u0627\u0644\u0634\u0631\u0643\u0629 \u0628\u0627\u0644\u062a\u062e\u0644\u0651\u0635\u0650 \u0645\u0646\u0647\u0627 \u0628\u062a\u0648\u0632\u064a\u0639\u0647\u0627 \u0643\u0623\u0633\u0647\u0645 \u0645\u0646\u062d\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0627\u0644\u062d\u0627\u0644\u064a\u064a\u0646\u060c \u0648\u0628\u0630\u0644\u0643 \u062a\u0642\u0648\u0645 \u0627\u0644\u0634\u0631\u0643\u0629 \u0628\u062a\u0648\u0632\u064a\u0639 \u0647\u0630\u0647 \u0627\u0644\u0623\u0633\u0647\u0645 \u0643\u0623\u0631\u0628\u0627\u062d \u0623\u0633\u0647\u0645 Stock Dividends \u0639\u0650\u0648\u064e\u0636\u0627\u064b \u0639\u0646 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0646\u0642\u062f\u064a\u0629 DPS. \u0648\u0644\u0627 \u064a\u064f\u0639\u062a\u0628\u0631 \u0647\u0630\u0627 \u0627\u0644\u0625\u062c\u0631\u0627\u0621 \u0628\u0645\u062b\u0627\u0628\u0629 \u0631\u0641\u0639 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0644\u0644\u0634\u0631\u0643\u0629\u060c \u062d\u064a\u062b \u064a\u062e\u062a\u0644\u0641 \u0647\u0630\u0627 \u0627\u0644\u0625\u062c\u0631\u0627\u0621 \u0639\u0646 “\u0625\u0635\u062f\u0627\u0631 \u0623\u0633\u0647\u0645 \u0627\u0644\u0645\u0646\u062d\u0629” \u0627\u0644\u062a\u064a \u062a\u0642\u0648\u0645 \u0628\u0647\u0627 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0643\u0625\u062c\u0631\u0627\u0621 \u0644\u0631\u0641\u0639 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0628\u0631\u0633\u0645\u0644\u0629 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0637\u064a\u0627\u062a[12]<\/a>.<\/p>\n\n\n\n 3_ \u0623\u0648 \u0623\u0646 \u062a\u062a\u062e\u0630 \u0627\u0644\u0634\u0631\u0643\u0629 \u0645\u0646 \u0623\u0633\u0647\u0645 \u0627\u0644\u062e\u0632\u064a\u0646\u0629 \u0643\u062d\u0627\u0641\u0632 \u0644\u0645\u0648\u0638\u0641\u064a\u0647\u0627 \u0628\u062a\u0648\u0632\u064a\u0639\u0647\u0627 \u0639\u0644\u064a\u0647\u0645. \u062d\u064a\u062b \u062a\u0642\u0648\u0645\u064f \u0628\u0639\u0636\u064f \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0628\u062a\u0645\u0644\u064a\u0643 \u0628\u0639\u0636 \u0645\u0648\u0638\u0641\u064a\u0647\u0627 \u0623\u0633\u0647\u0645\u0627\u064b \u0643\u062d\u0627\u0641\u0632 \u0644\u0647\u0645 \u0648\u0643\u0633\u0628\u0650 \u0648\u0644\u0627\u0626\u0647\u0645 \u0644\u0644\u0634\u0631\u0643\u0629.<\/p>\n\n\n\n 4_ \u0641\u064a \u062d\u0627\u0644 \u0631\u063a\u0628\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u0628\u062a\u062e\u0641\u064a\u0636 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644\u060c \u0641\u062a\u0642\u0648\u0645 \u0639\u0646\u062f\u0647\u0627 \u0628\u0625\u0639\u062f\u0627\u0645 \u0623\u0633\u0647\u0645 \u0627\u0644\u062e\u0632\u064a\u0646\u0629 \u0623\u064a \u0628\u0625\u0644\u063a\u0627\u0626\u0647\u0627. \u0648\u0628\u0630\u0644\u0643\u060c \u062a\u0643\u0648\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u0642\u062f \u0642\u0627\u0645\u062a \u0628\u062a\u062e\u0641\u064a\u0636 \u0631\u0623\u0633\u0645\u0627\u0644\u0647\u0627 \u0628\u0645\u0642\u062f\u0627\u0631 \u0623\u0633\u0647\u0645 \u0627\u0644\u062e\u0632\u064a\u0646\u0629 \u0627\u0644\u0645\u0644\u063a\u0627\u0629 (\u0627\u0644\u0645\u064f\u0639\u062f\u064e\u0645\u0629). \u0648\u0647\u0630\u0647 \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u062a\u064f\u0639\u064e\u062f \u0645\u0646 \u0627\u0644\u0637\u0631\u0642 \u0627\u0644\u0645\u062a\u0639\u0627\u0631\u0641 \u0639\u0644\u064a\u0647\u0627 \u0645\u0646 \u0642\u0650\u0628\u0644 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0639\u0627\u0644\u0645\u064a\u0627\u064b \u0643\u0623\u0641\u0636\u0644 \u0648\u0623\u064a\u0633\u0631 \u0627\u0644\u0637\u0631\u0642 \u0644\u062a\u062e\u0641\u064a\u0636 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644.<\/p>\n\n\n\n \u0627\u0644\u0622\u062b\u0627\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062a\u0631\u062a\u0651\u0628\u0629 \u0639\u0646 \u0625\u062c\u0631\u0627\u0621 \u0625\u0639\u0627\u062f\u0629 \u0634\u0631\u0627\u0621 \u0627\u0644\u0634\u0631\u0643\u0629 \u0644\u0623\u0633\u0647\u0645\u0647\u0627 (\u0623\u0633\u0647\u0645 \u0627\u0644\u062e\u0632\u064a\u0646\u0629)\u060c \u0645\u0646 \u0623\u0647\u0645\u0651\u0647\u0627:<\/strong><\/p>\n\n\n\n \u200f1- \u0627\u0646\u062e\u0641\u0627\u0636 \u0639\u062f\u062f \u0627\u0644\u0623\u0633\u0647\u0645 \u0627\u0644\u0642\u0627\u0626\u0645\u0629 Outstanding Shares: \u064a\u0646\u062e\u0641\u0636 \u0639\u062f\u062f\u064f \u0627\u0644\u0623\u0633\u0647\u0645 \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0628\u0639\u062f \u0625\u0639\u0627\u062f\u0629 \u0634\u0631\u0627\u0621 \u0627\u0644\u0634\u0631\u0643\u0629 \u0644\u0623\u0633\u0647\u0645\u0647\u0627 \u0628\u0645\u0642\u062f\u0627\u0631 \u0639\u062f\u062f \u0627\u0644\u0623\u0633\u0647\u0645 \u0627\u0644\u0645\u0634\u062a\u0631\u0627\u0629\u060c \u062d\u064a\u062b \u0623\u0646 \u0639\u062f\u062f \u0627\u0644\u0623\u0633\u0647\u0645 \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u062d\u0627\u0644\u0629 \u064a\u0633\u0627\u0648\u064a \u0639\u062f\u062f \u0627\u0644\u0623\u0633\u0647\u0645 \u0627\u0644\u0645\u064f\u0635\u062f\u064e\u0631\u0629 Issued Shares \u0628\u0627\u0633\u062a\u062b\u0646\u0627\u0621 \u0623\u0633\u0647\u0645 \u0627\u0644\u062e\u0632\u064a\u0646\u0629.<\/p>\n\n\n\n \u200f2- \u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0639\u0627\u0626\u062f \u0639\u0644\u0649 \u0627\u0644\u0633\u0647\u0645 \u0623\u0648 \u0645\u0627 \u064a\u0633\u0645\u0651\u0649 \u0631\u0628\u062d\u064a\u0629 \u0627\u0644\u0633\u0647\u0645 EPS: \u062d\u064a\u062b \u064a\u0631\u062a\u0641\u0639 \u0646\u0635\u064a\u0628 \u0627\u0644\u0633\u0647\u0645 \u0627\u0644\u0648\u0627\u062d\u062f \u0645\u0646 \u0635\u0627\u0641\u064a \u0627\u0644\u0623\u0631\u0628\u0627\u062d\u060c \u0648\u0630\u0644\u0643 \u0646\u0638\u0631\u0627\u064b \u0644\u0627\u0646\u062e\u0641\u0627\u0636 \u0639\u062f\u062f \u0627\u0644\u0623\u0633\u0647\u0645 \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0648\u0627\u0644\u0645\u0633\u062a\u062d\u0650\u0642\u0629 \u0644\u0644\u062a\u0648\u0632\u064a\u0639\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629\u060c \u0648\u0644\u0639\u062f\u0645 \u0627\u0633\u062a\u062d\u0642\u0627\u0642 \u0623\u0633\u0647\u0645 \u0627\u0644\u062e\u0632\u064a\u0646\u0629 \u0644\u0644\u0623\u0631\u0628\u0627\u062d\u060c \u0628\u0627\u0641\u062a\u0631\u0627\u0636 \u062b\u0628\u0627\u062a \u0648\u062a\u064a\u0631\u0629 \u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0634\u0631\u0643\u0629 \u0628\u0639\u062f \u0625\u0639\u0627\u062f\u0629 \u0634\u0631\u0627\u0626\u0647\u0627 \u0644\u0623\u0633\u0647\u0645\u0647\u0627.<\/p>\n\n\n\n \u200f3- \u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u062a\u0648\u0632\u064a\u0639\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629 DPS: \u062d\u064a\u062b \u0623\u0646\u0647 \u0628\u0637\u0628\u064a\u0639\u0629 \u0627\u0644\u062d\u0627\u0644\u060c \u0623\u0633\u0647\u0645 \u0627\u0644\u062e\u0632\u064a\u0646\u0629 \u063a\u064a\u0631 \u0645\u0633\u062a\u062d\u0650\u0642\u0629 \u0644\u0644\u0623\u0631\u0628\u0627\u062d\u060c \u0644\u0630\u0644\u0643 \u064a\u0631\u062a\u0641\u0639 \u0646\u0635\u064a\u0628 \u0627\u0644\u0633\u0647\u0645 \u0627\u0644\u0648\u0627\u062d\u062f \u0645\u0646 \u0627\u0644\u062a\u0648\u0632\u064a\u0639\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u062c\u0631\u0651\u0627\u0621 \u0627\u0646\u062e\u0641\u0627\u0636 \u0639\u062f\u062f \u0627\u0644\u0623\u0633\u0647\u0645 \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062a\u064a \u0633\u062a\u0648\u0632\u0639 \u0639\u0644\u064a\u0647\u0627 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u0642\u0631\u064e\u0651\u0631 \u062a\u0648\u0632\u064a\u0639\u0647\u0627.<\/p>\n\n\n\n \u200f4- \u0627\u0631\u062a\u0641\u0627\u0639 \u0633\u0639\u0631 \u0627\u0644\u0633\u0647\u0645 \u0641\u064a \u0627\u0644\u0628\u0648\u0631\u0635\u0629: \u063a\u0627\u0644\u0628\u0627\u064b _ \u0648\u0644\u064a\u0633 \u062f\u0627\u0626\u0645\u0627\u064b _ \u0645\u0627 \u064a\u0631\u062a\u0641\u0639 \u0633\u0639\u0631 \u0627\u0644\u0633\u0647\u0645 \u0641\u064a \u0627\u0644\u0628\u0648\u0631\u0635\u0629 \u0646\u062a\u064a\u062c\u0629 \u0625\u0639\u0627\u062f\u0629 \u0634\u0631\u0627\u0621 \u0627\u0644\u0634\u0631\u0643\u0629 \u0644\u0623\u0633\u0647\u0645\u0647\u0627 \u0648\u0627\u0646\u062e\u0641\u0627\u0636 \u0639\u062f\u062f \u0627\u0644\u0623\u0633\u0647\u0645 \u0627\u0644\u0645\u0639\u0631\u0648\u0636\u0629 \u0644\u0644\u062a\u062f\u0627\u0648\u0644\u060c \u0648\u0643\u0630\u0644\u0643 \u0646\u062a\u064a\u062c\u0629 \u0627\u0631\u062a\u0641\u0627\u0639 \u0631\u0628\u062d\u064a\u0629 \u0627\u0644\u0633\u0647\u0645 \u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0639\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629.<\/p>\n\n\n\n 5- \u0627\u0644\u062a\u063a\u064a\u0651\u0631 \u0641\u064a \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u062f\u0641\u062a\u0631\u064a\u0629 \u0644\u0644\u0633\u0647\u0645 Book Value: \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u062a\u0643\u0644\u0641\u0629 \u0625\u0639\u0627\u062f\u0629 \u0634\u0631\u0627\u0621 \u0627\u0644\u0633\u0647\u0645 \u0623\u0642\u0644 \u0645\u0646 \u0642\u064a\u0645\u0629 \u0627\u0644\u0633\u0647\u0645 \u0627\u0644\u062f\u0641\u062a\u0631\u064a\u0629\u060c \u0641\u0625\u0646\u0647 \u062a\u0631\u062a\u0641\u0639 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u062f\u0641\u062a\u0631\u064a\u0629 \u0644\u0644\u0633\u0647\u0645\u060c \u0648\u0627\u0644\u0639\u0643\u0633 \u0635\u062d\u064a\u062d.<\/p>\n\n\n\n 6- \u0627\u0646\u062e\u0641\u0627\u0636 \u0645\u0643\u0631\u0631 \u0627\u0644\u0631\u0628\u062d\u064a\u0629[13]<\/a> P\/E Ratio: \u0646\u0638\u0631\u0627\u064b \u0644\u0627\u0646\u062e\u0641\u0627\u0636 \u0639\u062f\u062f \u0627\u0644\u0623\u0633\u0647\u0645 \u0627\u0644\u0642\u0627\u0626\u0645\u0629\u060c \u0648\u0627\u0644\u0630\u064a \u0628\u062f\u0648\u0631\u0647 \u064a\u0624\u062f\u064a \u0625\u0644\u0649 \u0627\u0631\u062a\u0641\u0627\u0639 \u0631\u0628\u062d\u064a\u0629 \u0627\u0644\u0633\u0647\u0645 EPS\u060c \u0641\u0625\u0646\u0647 \u0628\u0627\u0644\u062a\u0627\u0644\u064a \u064a\u0646\u062e\u0641\u0636 \u0645\u0643\u0631\u0631 \u0627\u0644\u0631\u0628\u062d\u064a\u0629 \u0645\u0645\u0627 \u064a\u062c\u0639\u0644 \u0627\u0644\u0633\u0647\u0645 \u0623\u0643\u062b\u0631 \u062c\u0627\u0630\u0628\u064a\u0629 \u0644\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646.<\/p>\n\n\n\n 7- \u0627\u0646\u062e\u0641\u0627\u0636 \u0625\u062c\u0645\u0627\u0644\u064a \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 Share Holders’ Equity: \u064a\u062a\u0645 \u062e\u0635\u0645 \u0642\u064a\u0645\u0629 \u0623\u0633\u0647\u0645 \u0627\u0644\u062e\u0632\u064a\u0646\u0629 \u0645\u0646 \u0625\u062c\u0645\u0627\u0644\u064a \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 (\u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646) \u0628\u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0645\u0627\u0644\u064a\u060c \u062d\u064a\u062b \u0623\u0646 \u0623\u0633\u0647\u0645 \u0627\u0644\u062e\u0632\u064a\u0646\u0629 \u062a\u064f\u0633\u062c\u064e\u0651\u0644 \u0643\u0645\u062f\u064a\u0646 \u0643\u0645\u0627 \u0630\u0643\u0631\u0646\u0627 \u0622\u0646\u0641\u0627\u064b. \u0648\u0639\u0644\u064a\u0647\u060c \u062a\u0646\u062e\u0641\u0636 \u0642\u064a\u0645\u0629 \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0628\u0645\u0642\u062f\u0627\u0631 \u0642\u064a\u0645\u0629 \u0623\u0633\u0647\u0645 \u0627\u0644\u062e\u0632\u064a\u0646\u0629 \u0627\u0644\u0645\u0634\u062a\u0631\u0627\u0629.<\/p>\n\n\n\n 8- \u0632\u064a\u0627\u062f\u0629 \u0645\u0639\u062f\u0644 \u0627\u0644\u0639\u0627\u0626\u062f \u0639\u0644\u0649 \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 ROE \u0646\u062a\u064a\u062c\u0629 \u0627\u0646\u062e\u0641\u0627\u0636 \u0645\u062c\u0645\u0648\u0639 \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0644\u062f\u0649 \u0627\u0644\u0634\u0631\u0643\u0629. \u0648\u064a\u0642\u064a\u0633 \u0645\u0639\u062f\u0644 \u0627\u0644\u0639\u0627\u0626\u062f \u0639\u0644\u0649 \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0645\u062f\u0649 \u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 \u0641\u064a \u062a\u0648\u0644\u064a\u062f \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0645\u0646 \u0625\u062c\u0645\u0627\u0644\u064a \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629\u060c \u0648\u064a\u062a\u0645 \u062d\u0633\u0627\u0628\u0647 \u0628\u0642\u0633\u0645\u0629 \u0635\u0627\u0641\u064a \u0623\u0631\u0628\u0627\u062d 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\u0645\u062b\u0627\u0644: \u0641\u064a \u062d\u0627\u0644 \u0641\u0631\u0636\u0646\u0627 \u0623\u0646 \u0634\u0631\u0643\u0629 \u0646\u0645\u0627\u0621 \u0644\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0642\u0627\u0645\u062a \u0628\u0625\u0639\u0627\u062f\u0629 \u0634\u0631\u0627\u0621 \u0623\u0633\u0647\u0645\u0647\u0627 \u0628\u0645\u0642\u062f\u0627\u0631 100 \u0633\u0647\u0645 \u0645\u0646 \u0627\u0644\u0628\u0648\u0631\u0635\u0629 \u0628\u0633\u0639\u0631 100$ \u0644\u0644\u0633\u0647\u0645 \u0627\u0644\u0648\u0627\u062d\u062f \u0623\u064a \u0628\u0642\u064a\u0645\u0629 \u0625\u062c\u0645\u0627\u0644\u064a\u0629 10,000$\u060c \u0641\u0625\u0646 \u0623\u062b\u0631 \u0630\u0644\u0643 \u0639\u0644\u0649 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0629 \u0643\u0627\u0644\u062a\u0627\u0644\u064a:<\/p>\n\n\n\n \u0645\u0646 \u0627\u0644\u0637\u0628\u064a\u0639\u064a \u0623\u0644\u0627 \u064a\u062a\u0631\u062a\u0651\u0628 \u0639\u0644\u0649 \u0642\u064a\u0627\u0645 \u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0639\u0644\u0649 \u0625\u0639\u0627\u062f\u0629 \u0634\u0631\u0627\u0621 \u0623\u0633\u0647\u0645\u0647\u0627 \u0623\u064a \u0623\u062b\u0631 \u0639\u0644\u0649 \u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u0648\u0623\u0631\u0628\u0627\u062d\u0647\u0627. \u0623\u0645\u0627 \u0628\u0627\u0644\u0645\u0642\u0627\u0628\u0644\u060c \u0641\u0625\u0646 \u0623\u0633\u0647\u0645 \u0627\u0644\u062e\u0632\u064a\u0646\u0629 \u062a\u0624\u062f\u064a \u0625\u0644\u0649 \u0627\u0646\u062e\u0641\u0627\u0636 \u0639\u062f\u062f \u0627\u0644\u0623\u0633\u0647\u0645 \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0645\u0645\u0627 \u064a\u0624\u062f\u064a \u0625\u0644\u0649 \u0632\u064a\u0627\u062f\u0629 \u0631\u0628\u062d \u0627\u0644\u0633\u0647\u0645 EPS \u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0646\u0642\u062f\u064a \u0644\u0644\u0633\u0647\u0645 Dividends<\/p>\n\n\n\n \u0641\u064a \u062d\u0627\u0644 \u0623\u0642\u062f\u0645\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u0639\u0644\u0649 \u0625\u0639\u0627\u062f\u0629 \u0634\u0631\u0627\u0621 \u0623\u0633\u0647\u0645\u0647\u0627\u060c \u0641\u0625\u0646 \u0647\u0630\u0627 \u0627\u0644\u0625\u062c\u0631\u0627\u0621 \u064a\u062a\u0631\u062a\u0651\u0628 \u0639\u0644\u064a\u0647 \u0625\u0636\u0627\u0641\u0629 \u0628\u0646\u062f \u0636\u0645\u0646 \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u062a\u062d\u062a \u0645\u0633\u0645\u0649 (\u0623\u0633\u0647\u0645 \u0627\u0644\u062e\u0632\u064a\u0646\u0629) \u0643\u0645\u062f\u064a\u0646 \u0623\u064a \u0628\u0627\u0644\u0633\u0627\u0644\u0628. \u0645\u0645\u0627 \u064a\u062a\u0631\u062a\u0628 \u0639\u0644\u064a\u0647 \u0627\u0646\u062e\u0641\u0627\u0636 \u0625\u062c\u0645\u0627\u0644\u064a \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0628\u0645\u0642\u062f\u0627\u0631 \u0623\u0633\u0647\u0645 \u0627\u0644\u062e\u0632\u064a\u0646\u0629. \u0623\u0645\u0627 \u0645\u0646 \u062c\u0647\u0629 \u0627\u0644\u0623\u0635\u0648\u0644\u060c \u0641\u0625\u0646 \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u062a\u0646\u062e\u0641\u0636 \u0628\u0645\u0642\u062f\u0627\u0631 \u0642\u064a\u0645\u0629 \u0627\u0644\u0623\u0633\u0647\u0645 \u0627\u0644\u0645\u0634\u062a\u0631\u0627\u0629 (\u0623\u0633\u0647\u0645 \u0627\u0644\u062e\u0632\u064a\u0646\u0629).<\/p>\n\n\n\n \u064a\u062a\u0645 \u062a\u0633\u062c\u064a\u0644 \u0645\u0628\u0644\u063a \u0639\u0645\u0644\u064a\u0629 \u0625\u0639\u0627\u062f\u0629 \u0634\u0631\u0627\u0621 \u0627\u0644\u0634\u0631\u0643\u0629 \u0644\u0623\u0633\u0647\u0645\u0647\u0627 \u0636\u0645\u0646 \u0627\u0644\u062a\u062f\u0641\u0642 \u0627\u0644\u0646\u0642\u062f\u064a \u0627\u0644\u062e\u0627\u0631\u062c \u0645\u0646 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u064a\u0629.<\/p>\n\n\n\n \u0623\u0645\u062b\u0644\u0629 \u0648\u0627\u0642\u0639\u064a\u0629 \u0639\u0644\u0649 \u0642\u064a\u0627\u0645 \u0634\u0631\u0643\u0627\u062a \u0639\u0627\u0644\u0645\u064a\u0629 \u0628\u0625\u0639\u0627\u062f\u0629 \u0634\u0631\u0627\u0621 \u0623\u0633\u0647\u0645\u0647\u0627 (\u0623\u0633\u0647\u0645 \u0627\u0644\u062e\u0632\u064a\u0646\u0629)<\/strong><\/p>\n\n\n\n \u0645\u0635\u0637\u0644\u062d\u0627\u062a \u0648\u062a\u0639\u0631\u064a\u0641\u0627\u062a<\/strong><\/p>\n\n\n\n \u0623\u0633\u0647\u0645 \u0627\u0644\u062e\u0632\u064a\u0646\u0629:<\/strong> \u0647\u064a \u0627\u0644\u0623\u0633\u0647\u0645 \u0627\u0644\u062a\u064a \u062a\u0639\u064a\u062f \u0634\u0631\u0627\u0621\u0647\u0627 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u064f\u0635\u062f\u0650\u0631\u0629 \u0644\u0647\u0627\u061b \u0623\u064a \u0623\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u062a\u0634\u062a\u0631\u064a \u0623\u0633\u0647\u0645\u0647\u0627 \u0645\u0646 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646.<\/p>\n\n\n\n \u0627\u0644\u062a\u0648\u0632\u064a\u0639\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u0644\u0644\u0633\u0647\u0645 <\/strong><\/a>DPS: <\/strong>\u0647\u064a \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062a\u064a \u0623\u0642\u0631\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u062a\u0648\u0632\u064a\u0639\u0647\u0627 \u0639\u0644\u0649 \u0645\u0633\u0627\u0647\u0645\u064a\u0647\u0627 \u0646\u0642\u062f\u0627\u064b \u0648\u0647\u064a \u062c\u0632\u0621 \u0645\u0646 \u0635\u0627\u0641\u064a \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u062d\u0642\u0642\u0629. \u0648\u064a\u0643\u0648\u0646 \u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0639\u0627\u062f\u0629\u064b \u0643\u0644 \u0631\u0628\u0639 \u0633\u0646\u0629 \u0623\u0648 \u0646\u0635\u0641 \u0633\u0646\u0629 \u0623\u0648 \u0643\u0644 \u0633\u0646\u0629 \u0645\u0627\u0644\u064a\u0629.<\/p>\n\n\n\n \u0627\u0644\u0639\u0627\u0626\u062f \u0639\u0644\u0649 \u0627\u0644\u0633\u0647\u0645 (\u0631\u0628\u062d \u0627\u0644\u0633\u0647\u0645) <\/strong>EPS: <\/strong>\u064a\u062a\u0645 \u062d\u0633\u0627\u0628 \u0631\u0628\u062d\u064a\u0629 \u0627\u0644\u0633\u0647\u0645 \u0628\u0642\u0633\u0645\u0629 \u0635\u0627\u0641\u064a \u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0634\u0631\u0643\u0629 \u0639\u0644\u0649 \u0639\u062f\u062f \u0627\u0644\u0623\u0633\u0647\u0645 \u0627\u0644\u0645\u064f\u0635\u062f\u0631\u0629. \u0648\u0647\u064a \u062a\u0639\u0628\u0651\u0631 \u0639\u0646 \u0646\u0635\u064a\u0628 \u0627\u0644\u0633\u0647\u0645 \u0645\u0646 \u0635\u0627\u0641\u064a \u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0634\u0631\u0643\u0629.<\/p>\n\n\n\n \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u062f\u0648\u0651\u0631\u0629 <\/strong>Retained Earnings: <\/strong>\u0648\u062a\u0633\u0645\u0649 \u0623\u064a\u0636\u0627\u064b \u0628\u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u0628\u0642\u0627\u0629 \u0623\u0648 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u062d\u062a\u062c\u0632\u0629\u060c \u0648\u0647\u064a \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062a\u064a \u062a\u0639\u064a\u062f \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0647\u0627 \u0628\u062f\u0644\u0627\u064b \u0645\u0646 \u062a\u0648\u0632\u064a\u0639\u0647\u0627 \u0643\u0623\u0631\u0628\u0627\u062d \u0646\u0642\u062f\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646. \u0648\u062a\u0638\u0647\u0631 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u062f\u0648\u0651\u0631\u0629 \u0641\u064a \u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0634\u0631\u0643\u0629 \u0636\u0645\u0646 \u0628\u0646\u0648\u062f \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629. \u0648\u062a\u0645\u062b\u0651\u0644 \u0623\u062d\u062f \u0645\u0635\u0627\u062f\u0631 \u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u0630\u0627\u062a\u064a \u0644\u0644\u0634\u0631\u0643\u0629\u060c \u0648\u0642\u062f \u062a\u0642\u0631\u0631 \u0627\u0644\u0634\u0631\u0643\u0629 \u062a\u0648\u0632\u064a\u0639\u0647\u0627 \u0645\u0633\u062a\u0642\u0628\u0644\u0627\u064b \u0639\u0644\u0649 \u0645\u0633\u0627\u0647\u0645\u064a\u0647\u0627 \u0641\u064a \u062d\u0627\u0644 \u0642\u0631\u0631\u062a \u0639\u062f\u0645 \u0627\u0644\u062a\u0648\u0633\u0639 \u0641\u064a \u0627\u0644\u0623\u0639\u0645\u0627\u0644.<\/p>\n\n\n\n \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0637\u064a \u0627\u0644\u0627\u062a\u0641\u0627\u0642\u064a \u0623\u0648 \u0627\u0644\u0627\u062e\u062a\u064a\u0627\u0631\u064a <\/strong>Voluntary Reserves: <\/strong>\u0647\u0648 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0637\u064a \u0627\u0644\u0645\u0642\u0631\u0631 \u0627\u062d\u062a\u062c\u0627\u0632\u0647 \u0645\u0646 \u0635\u0627\u0641\u064a \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0633\u0646\u0648\u064a\u0627\u064b \u0645\u0646 \u0642\u0628\u0644 \u0645\u062c\u0644\u0633 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0634\u0631\u0643\u0629\u060c \u0648\u0630\u0644\u0643 \u0644\u0644\u062a\u0648\u0633\u0639 \u0641\u064a \u062a\u0645\u0648\u064a\u0644 \u0639\u0645\u0644\u064a\u0627\u062a \u0648\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 \u0645\u0633\u062a\u0642\u0628\u0644\u0627\u064b\u060c \u0623\u0648 \u0644\u0645\u0648\u0627\u062c\u0647\u0629 \u062a\u062d\u062f\u064a\u0627\u062a \u0648\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629.<\/p>\n\n\n\n \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0637\u064a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a <\/strong>Legal Reserves:<\/strong> \u0647\u0648 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0637\u064a \u0627\u0644\u0625\u0644\u0632\u0627\u0645\u064a \u0627\u0644\u0645\u0642\u0631\u0651\u0631 \u0627\u0642\u062a\u0637\u0627\u0639\u0647 \u0633\u0646\u0648\u064a\u0627\u064b \u0628\u0645\u0648\u062c\u0628 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0639\u0645\u0648\u0644 \u0628\u0647 \u0648\u064a\u0645\u062b\u0644 \u0646\u0633\u0628\u0629 \u0645\u0639\u064a\u0646\u0629 \u0645\u0646 \u0635\u0627\u0641\u064a \u0627\u0644\u0623\u0631\u0628\u0627\u062d\u060c \u062d\u064a\u062b \u064a\u062a\u0645 \u062a\u0631\u062d\u064a\u0644\u0647 \u0623\u0648 \u0627\u062d\u062a\u062c\u0627\u0632\u0647 \u0636\u0645\u0646 \u0627\u062d\u062a\u064a\u0627\u0637\u064a\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0629.<\/p>\n\n\n\n \u0631\u0633\u0645\u0644\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d <\/strong>:Capitalization of Profits \u0623\u0648 \u0645\u0627 \u064a\u0633\u0645\u0651\u0649 \u0628\u0631\u0633\u0645\u0644\u0629 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0637\u064a \u0647\u064a \u0639\u0645\u0644\u064a\u0629 \u064a\u062a\u0645 \u0645\u0646 \u062e\u0644\u0627\u0644\u0647\u0627 \u062a\u062d\u0648\u064a\u0644 \u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u062d\u062a\u062c\u0632\u0629 \u0623\u0648 \u0627\u0644\u0645\u062f\u0648\u0651\u0631\u0629 \u0625\u0644\u0649 \u0623\u0633\u0647\u0645 \u062c\u062f\u064a\u062f\u0629 \u0628\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0625\u0633\u0645\u064a\u0629.<\/p>\n\n\n\n \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0627\u0633\u0645\u064a\u0629 \u0644\u0644\u0633\u0647\u0645 <\/strong>Par Value: <\/strong>\u0647\u064a \u0642\u064a\u0645\u0629 \u0627\u0644\u0633\u0647\u0645 \u0639\u0646\u062f \u0627\u0644\u0625\u0635\u062f\u0627\u0631 \u0623\u0648 \u0639\u0646\u062f \u062a\u0623\u0633\u064a\u0633 \u0627\u0644\u0634\u0631\u0643\u0629\u060c \u0648\u064a\u0643\u0648\u0646 \u0645\u0646\u0635\u0648\u0635\u0627\u064b \u0639\u0644\u064a\u0647\u0627 \u0641\u064a \u0639\u0642\u062f \u0627\u0644\u062a\u0623\u0633\u064a\u0633. \u0648\u0628\u062a\u0639\u0631\u064a\u0641 \u0622\u062e\u0631\u060c \u0647\u064a \u0642\u064a\u0645\u0629 \u0627\u0644\u0633\u0647\u0645 \u0628\u0645\u0648\u062c\u0628 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u0645\u062d\u062f\u064e\u0651\u062f \u0644\u0644\u0634\u0631\u0643\u0629 \u062d\u064a\u062b \u0623\u0646 \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0627\u0633\u0645\u064a\u0629 \u0644\u0644\u0623\u0633\u0647\u0645 \u062a\u0633\u0627\u0648\u064a \u0631\u0623\u0633 \u0645\u0627\u0644 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u062f\u0641\u0648\u0639.<\/p>\n\n\n\n \u0642\u064a\u0645\u0629 \u0627\u0644\u0633\u0647\u0645 \u0627\u0644\u0633\u0648\u0642\u064a\u0629 <\/strong>Market Value:<\/strong> \u0647\u064a \u0642\u064a\u0645\u0629 \u0627\u0644\u0633\u0647\u0645 \u0641\u064a \u0627\u0644\u0628\u0648\u0631\u0635\u0629 \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0627\u0644\u0639\u0631\u0636 \u0648\u0627\u0644\u0637\u0644\u0628 \u0639\u0644\u0649 \u0627\u0644\u0633\u0647\u0645\u060c \u062d\u064a\u062b \u062a\u0645\u062b\u0651\u0644 \u0625\u062c\u0645\u0627\u0639 \u0627\u0644\u0628\u0627\u0626\u0639\u064a\u0646 \u0648\u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0646 \u0639\u0644\u0649 \u0633\u0639\u0631 \u0645\u062d\u062f\u062f \u0648\u0647\u0648 \u0645\u0627 \u064a\u0633\u0645\u0649 \u0628\u0625\u062c\u0645\u0627\u0639 \u0627\u0644\u0633\u0648\u0642 \u0639\u0644\u0649 \u0642\u064a\u0645\u0629 \u0627\u0644\u0633\u0647\u0645. \u0648\u0642\u062f \u064a\u0628\u0627\u0639 \u0627\u0644\u0633\u0647\u0645 \u0628\u0633\u0639\u0631 \u0623\u0639\u0644\u0649 \u0645\u0646 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u062f\u0641\u062a\u0631\u064a\u0629 \u0648\u0642\u062f \u064a\u0628\u0627\u0639 \u0628\u0623\u0642\u0644 \u0645\u0646\u0647\u060c \u0648\u0630\u0644\u0643 \u062d\u0633\u0628 \u0627\u0644\u0645\u0624\u062b\u0631\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0624\u062b\u0631 \u0639\u0644\u0649 \u0633\u0639\u0631 \u0627\u0644\u0633\u0647\u0645 \u0643\u0631\u0628\u062d\u064a\u0629 \u0627\u0644\u0633\u0647\u0645\u060c \u0648\u0627\u062d\u062a\u064a\u0627\u0637\u064a\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0629\u060c \u0648\u062d\u062c\u0645 \u0627\u0644\u062f\u064a\u0648\u0646 \u0627\u0644\u0645\u062a\u0631\u062a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0629\u060c \u0648\u063a\u064a\u0631\u0647\u0627 \u0645\u0646 \u0627\u0644\u0645\u0624\u062b\u0631\u0627\u062a.<\/p>\n\n\n\n \u0642\u064a\u0645\u0629 \u0627\u0644\u0633\u0647\u0645 \u0627\u0644\u062f\u0641\u062a\u0631\u064a\u0629 <\/strong>Book Value:<\/strong> \u0648\u0647\u064a \u0642\u064a\u0645\u0629 \u0627\u0644\u0633\u0647\u0645 \u0643\u0645\u0627 \u062a\u0638\u0647\u0631\u0647\u0627 \u062f\u0641\u0627\u062a\u0631 \u0627\u0644\u0634\u0631\u0643\u0629 \u0648\u0633\u062c\u0644\u0627\u062a\u0647\u0627\u060c \u0648\u0647\u064a \u0642\u064a\u0645\u0629 \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u064a\u062a\u0645 \u062d\u0633\u0627\u0628\u0647\u0627 \u0628\u0642\u0633\u0645\u0629 \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0629 \u0639\u0644\u0649 \u0639\u062f\u062f \u0623\u0633\u0647\u0645\u0647\u0627 \u0627\u0644\u0645\u0635\u062f\u0631\u0629. \u062d\u064a\u062b \u062a\u062a\u0636\u0645\u0646 \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0644\u0623\u064a \u0634\u0631\u0643\u0629 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u060c \u0648\u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0637\u064a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u060c \u0648\u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0637\u064a \u0627\u0644\u0627\u062e\u062a\u064a\u0627\u0631\u064a\u060c \u0648\u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u062d\u062a\u062c\u0632\u0629\u060c \u0648\u0623\u064a \u0627\u062d\u062a\u064a\u0627\u0637\u064a\u0627\u062a \u0623\u062e\u0631\u0649\u060c \u0648\u0639\u0644\u0627\u0648\u0629 \u0627\u0644\u0625\u0635\u062f\u0627\u0631 \u0625\u0646 \u0648\u062c\u062f\u062a.<\/p>\n\n\n\n \u0639\u062f\u062f \u0627\u0644\u0623\u0633\u0647\u0645 \u0627\u0644\u0645\u064f\u0635\u062f\u064e\u0631\u0629 <\/strong>Issued Shares: <\/strong>\u0647\u064a \u0627\u0644\u0623\u0633\u0647\u0645 \u0627\u0644\u062a\u064a \u062a\u0645 \u0637\u0631\u062d\u0647\u0627 \u0648\u0628\u064a\u0639\u0647\u0627 \u0644\u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0648\u0627\u0644\u062a\u064a \u062a\u0639\u0628\u0631 \u0639\u0646 \u062d\u064a\u0627\u0632\u0629 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0644\u0647\u0627 \u0648\u062a\u0639\u0628\u0651\u0631 \u0639\u0646 \u0631\u0623\u0633 \u0645\u0627\u0644 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u062f\u0641\u0648\u0639.<\/p>\n\n\n\n \u0639\u062f\u062f \u0627\u0644\u0623\u0633\u0647\u0645 \u0627\u0644\u0642\u0627\u0626\u0645\u0629 <\/strong>Outstanding Shares: \u0647\u064a \u0627\u0644\u0623\u0633\u0647\u0645 \u0627\u0644\u0645\u064f\u0635\u062f\u064e\u0631\u0629 \u0645\u0646 \u063a\u064a\u0631 \u0623\u0633\u0647\u0645 \u0627\u0644\u062e\u0632\u064a\u0646\u0629 \u0648\u0627\u0644\u0623\u0633\u0647\u0645 \u0627\u0644\u062a\u064a \u0644\u0645 \u0627\u0633\u062a\u0631\u062f\u0627\u062f\u0647\u0627 \u0623\u0648 \u0625\u0644\u063a\u0627\u0624\u0647\u0627. \u0648\u0628\u062a\u0639\u0631\u064a\u0641 \u0622\u062e\u0631 \u0647\u064a \u0627\u0644\u0623\u0633\u0647\u0645 \u0627\u0644\u0645\u064f\u062f\u0631\u062c\u0629 \u0648\u0627\u0644\u0645\u062a\u0627\u062d\u0629 \u0644\u0644\u062a\u062f\u0627\u0648\u0644 \u0641\u064a \u0627\u0644\u0628\u0648\u0631\u0635\u0629.<\/p>\n\n\n\n \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 <\/strong>Shareholders’ Equity: \u064a\u064f\u0637\u0644\u0642 \u0639\u0644\u0649 \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0623\u062d\u064a\u0627\u0646\u0627\u064b \u0635\u0627\u0641\u064a \u0627\u0644\u0623\u0635\u0648\u0644\u060c \u0648\u062a\u062a\u0643\u0648\u0646 \u0645\u0646 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644\u060c \u0648\u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0637\u064a \u0627\u0644\u0646\u0638\u0627\u0645\u064a\u060c \u0648\u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0637\u064a \u0627\u0644\u0627\u062a\u0641\u0627\u0642\u064a\u060c \u0648\u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u062d\u062a\u062c\u0632\u0629 \u0648\u0628\u0642\u064a\u0629 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0637\u064a\u0627\u062a. \u0648\u064a\u0634\u0627\u0631 \u0625\u0644\u0649 \u0625\u062c\u0645\u0627\u0644\u064a \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0641\u064a \u0628\u0639\u0636 \u0627\u0644\u0623\u062d\u064a\u0627\u0646 \u0628\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u062f\u0641\u062a\u0631\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0629.<\/p>\n\n\n\n \u0631\u0633\u0645\u0644\u0629 \u0627\u0644\u062f\u064a\u0648\u0646: <\/strong>\u0647\u064a \u0639\u0645\u0644\u064a\u0629 \u062a\u062d\u0648\u064a\u0644 \u0627\u0644\u062f\u064a\u0648\u0646 \u0627\u0644\u0645\u062a\u0631\u062a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0629 (\u0643\u0627\u0644\u0642\u0631\u0648\u0636 \u0627\u0644\u0628\u0646\u0643\u064a\u0629 \u0645\u062b\u0644\u0627\u064b) \u0625\u0644\u0649 \u0623\u0633\u0647\u0645 \u0644\u0635\u0627\u0644\u062d \u0627\u0644\u062f\u0627\u0626\u0646\u064a\u0646\u060c \u0628\u0645\u0639\u0646\u0649 \u062a\u0645\u0644\u064a\u0643 \u0627\u0644\u062f\u0627\u0626\u0646\u064a\u0646 \u062c\u0632\u0621 \u0645\u0646 \u0631\u0623\u0633 \u0645\u0627\u0644 \u0627\u0644\u0634\u0631\u0643\u0629 \u0628\u0642\u064a\u0645\u0629 \u0627\u0644\u062f\u064a\u0648\u0646 \u0627\u0644\u0645\u062a\u0631\u062a\u0628\u0629 \u0639\u0644\u064a\u0647\u0627. \u0648\u064a\u0634\u062a\u0631\u0637 \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u062d\u0627\u0644\u0629 \u0645\u0648\u0627\u0641\u0642\u0629 \u0627\u0644\u062f\u0627\u0626\u0646\u064a\u0646 \u0628\u0642\u0628\u0648\u0644\u0647\u0645 \u0639\u0644\u0649 \u0639\u0631\u0636 \u062a\u0645\u0644\u0651\u0643 \u0623\u0633\u0647\u0645 \u0645\u0646 \u0642\u064a\u0645\u0629 \u0627\u0644\u0634\u0631\u0643\u0629.<\/p>\n\n\n\n \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062d\u0648\u0627\u0630 \u0627\u0644\u0639\u062f\u0627\u0626\u064a\u0629<\/strong>:<\/strong> \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u0627\u0633\u062a\u062d\u0648\u0627\u0630 \u0627\u0644\u0639\u062f\u0627\u0626\u064a \u062a\u0642\u0648\u0645 \u0628\u0647\u0627 \u0634\u0631\u0643\u0629 \u0645\u0646\u0627\u0641\u0633\u0629 \u0643\u0628\u064a\u0631\u0629 _\u0633\u0648\u0627\u0621\u064c \u0628\u0645\u0641\u0631\u062f\u0647\u0627 \u0623\u0648 \u0628\u062a\u0643\u062a\u0644 \u0645\u0639 \u0634\u0631\u0643\u0627\u062a \u0635\u062f\u064a\u0642\u0629_ \u0644\u062f\u064a\u0647\u0627 \u0646\u0642\u062f\u064a\u0629 \u062a\u0643\u0641\u064a\u0647\u0627 \u0644\u0644\u0627\u0633\u062a\u062d\u0648\u0627\u0630 \u0648\u0627\u0644\u0633\u064a\u0637\u0631\u0629 \u0639\u0644\u0649 \u0634\u0631\u0643\u0629 \u0642\u062f \u062a\u0643\u0648\u0646 \u0623\u0635\u063a\u0631 \u0648\u0645\u0646\u0627\u0641\u0633\u0629 \u0644\u0647\u0627. \u0648\u062a\u062a\u0645 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u0633\u064a\u0637\u0631\u0629 \u0648\u0627\u0644\u0627\u0633\u062a\u062d\u0648\u0627\u0630 \u0647\u0630\u0647 \u0628\u0634\u0631\u0627\u0621 \u0639\u062f\u062f \u0643\u0628\u064a\u0631 \u0645\u0646 \u0623\u0633\u0647\u0645 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u0631\u0627\u062f \u0627\u0644\u0627\u0633\u062a\u062d\u0648\u0627\u0630 \u0639\u0644\u064a\u0647\u0627 \u0641\u064a \u0627\u0644\u0628\u0648\u0631\u0635\u0629\u060c \u0648\u0645\u0646 \u062b\u0645 \u0627\u0644\u062a\u0623\u062b\u064a\u0631 \u0639\u0644\u0649 \u0645\u062c\u0644\u0633 \u0627\u0644\u0625\u062f\u0627\u0631\u0629.<\/p>\n\n\n\n \u062a\u062c\u0632\u0626\u0629 \u0627\u0644\u0623\u0633\u0647\u0645 <\/strong>:Stock Split \u0647\u064a \u0625\u062c\u0631\u0627\u0621 \u062a\u0646\u062c\u0645 \u0639\u0646\u0647 \u0632\u064a\u0627\u062f\u0629\u064c \u0641\u064a \u0639\u062f\u062f \u0627\u0644\u0623\u0633\u0647\u0645 \u0627\u0644\u0645\u064f\u0635\u062f\u064e\u0631\u0629 \u0644\u0644\u0634\u0631\u0643\u0629 \u062f\u0648\u0646 \u0623\u0646 \u064a\u062a\u0631\u062a\u0628 \u0639\u0644\u064a\u0647 \u0623\u064a \u0632\u064a\u0627\u062f\u0629 \u0641\u064a \u0645\u0643\u0648\u0651\u0646\u0627\u062a \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629\u060c \u0646\u0638\u0631\u0627\u064b \u0644\u0627\u0646\u062e\u0641\u0627\u0636 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0627\u0633\u0645\u064a\u0629 \u0648\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0633\u0648\u0642\u064a\u0629 \u0628\u0646\u0641\u0633 \u0646\u0633\u0628\u0629 \u0627\u0644\u062a\u062c\u0632\u0626\u0629. \u0648\u062a\u0644\u062c\u0623 \u0628\u0639\u0636 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0625\u0644\u0649 \u062a\u062c\u0632\u0626\u0629 \u0623\u0633\u0647\u0645\u0647\u0627 \u0639\u0646 \u0637\u0631\u064a\u0642 \u062a\u0642\u0633\u064a\u0645 \u0643\u0644 \u0633\u0647\u0645 \u0625\u0644\u0649 \u0639\u062f\u062f \u0645\u0646 \u0627\u0644\u0623\u0633\u0647\u0645.<\/p>\n\n\n\n \u0645\u0643\u0631\u0631 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0623\u0648 \u0645\u0636\u0627\u0639\u0641 \u0627\u0644\u0631\u0628\u062d\u064a\u0629 <\/strong>P\/E Ratio:<\/strong> \u0645\u0643\u0631\u0631 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u064a\u0634\u064a\u0631 \u0625\u0644\u0649 \u0627\u0644\u0645\u062f\u0629 \u0627\u0644\u0632\u0645\u0646\u064a\u0629 \u0627\u0644\u0644\u0627\u0632\u0645\u0629 \u0644\u0627\u0633\u062a\u0631\u062f\u0627\u062f \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0630\u064a \u062f\u0641\u0639\u0647 \u0627\u0644\u0645\u0633\u0627\u0647\u0645 \u0643\u0633\u0639\u0631 \u0644\u0644\u0633\u0647\u0645\u060c \u0639\u0644\u0649 \u0627\u0641\u062a\u0631\u0627\u0636 \u0627\u0633\u062a\u0645\u0631\u0627\u0631 \u0627\u0644\u0634\u0631\u0643\u0629 \u0641\u064a \u062a\u062d\u0642\u064a\u0642\u0647\u0627 \u0644\u0644\u0639\u0627\u0626\u062f \u0646\u0641\u0633\u0647 \u0641\u064a \u0627\u0644\u0623\u0639\u0648\u0627\u0645 \u0627\u0644\u0645\u0642\u0628\u0644\u0629. \u0648\u0643\u0644\u0645\u0627 \u0627\u0632\u062f\u0627\u062f \u0645\u0643\u0631\u0631 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0644\u0644\u0633\u0647\u0645 \u0645\u0642\u0627\u0631\u0646\u0629\u064b \u0628\u0623\u0633\u0647\u0645 \u0634\u0631\u0643\u0627\u062a \u0645\u0646 \u0646\u0641\u0633 \u0627\u0644\u0642\u0637\u0627\u0639\u060c \u062f\u0644\u0651 \u0639\u0644\u0649 \u062a\u0636\u062e\u0645 \u0642\u064a\u0645\u0629 \u0627\u0644\u0633\u0647\u0645 \u0627\u0644\u0633\u0648\u0642\u064a\u0629.<\/a><\/p>\n\n\n\n \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u0628\u0627\u062f\u0644\u0629<\/strong> Stocks Swap :<\/strong> \u0647\u064a \u0627\u062a\u0641\u0627\u0642 \u0628\u064a\u0646 \u0637\u0631\u0641\u064a\u0646 (\u0634\u0631\u0643\u062a\u064a\u0646) \u0639\u0644\u0649 \u0645\u0628\u0627\u062f\u0644\u0629 \u0648\u0631\u0642\u0629 \u0645\u0627\u0644\u064a\u0629 \u0645\u062f\u0631\u062c\u0629 \u0641\u064a \u0627\u0644\u0628\u0648\u0631\u0635\u0629 \u0628\u0648\u0631\u0642\u0629 \u0645\u0627\u0644\u064a\u0629 \u0623\u062e\u0631\u0649\u060c \u0648\u063a\u0627\u0644\u0628\u0627\u064b \u0645\u0627 \u062a\u062a\u0645 \u0645\u062b\u0644 \u0647\u0630\u0647 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0641\u064a \u062a\u0645\u0648\u064a\u0644 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062d\u0648\u0627\u0630\u060c \u062d\u064a\u062b \u062a\u062a\u0645\u064a\u0632 \u0628\u062a\u062c\u0646\u064a\u0628 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0648\u0650\u0630\u0629 \u0645\u0646 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0633\u064a\u0648\u0644\u0629 \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u0641\u064a \u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u0635\u0641\u0642\u0629.<\/p>\n\n\n\n \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u0639\u0627\u0645\u0644 <\/strong>:<\/strong>Working Capital \u0647\u0648 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629 \u0648\u0627\u0644\u062e\u0635\u0648\u0645 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629\u060c \u0648\u064a\u0642\u064a\u0633 \u0645\u062f\u0649 \u0642\u062f\u0631\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 \u0639\u0644\u0649 \u062a\u063a\u0637\u064a\u0629 \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u0645\u062f\u0649 \u0627\u0644\u0642\u0635\u064a\u0631 \u0648\u0627\u0644\u0645\u062a\u0648\u0633\u0637.<\/p>\n\n\n\n \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062f\u062e\u0644<\/strong>: \u062a\u0636\u0645 \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062f\u062e\u0644 \u0643\u0627\u0641\u0629 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0648\u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u064a\u062a\u0645 \u062a\u062d\u062f\u064a\u062f \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0631\u0628\u062d\u060c \u0648\u0635\u0627\u0641\u064a \u0627\u0644\u0631\u0628\u062d\u060c \u0648\u0627\u0644\u0631\u0628\u062d \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a \u0644\u0644\u0634\u0631\u0643\u0629. \u062d\u064a\u062b \u064a\u062a\u062d\u0642\u0642 \u0635\u0627\u0641\u064a \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0641\u064a \u062d\u0627\u0644 \u0643\u0627\u0646\u062a \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0623\u0639\u0644\u0649 \u0645\u0646 \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641. \u0648\u0641\u064a\u0645\u0627 \u064a\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062e\u0635 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u064a\u062a\u0645 \u062a\u0633\u062c\u064a\u0644\u0647\u0627 \u0645\u062d\u0627\u0633\u0628\u064a\u0627\u064b \u062d\u062a\u0649 \u0648\u0625\u0646 \u0644\u0645 \u064a\u062a\u0645 \u0642\u0628\u0636\u0647\u0627 \u0646\u0642\u062f\u0627\u064b.<\/p>\n\n\n\n \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0645\u0627\u0644\u064a <\/strong>Balance Sheet: <\/strong>\u0648\u0647\u064a \u0642\u0627\u0626\u0645\u0629 \u0645\u0627\u0644\u064a\u0629 \u062a\u062a\u0636\u0645\u0646 \u0623\u0635\u0648\u0644 \u0627\u0644\u0634\u0631\u0643\u0629 \u0648\u062e\u0635\u0648\u0645\u0647\u0627 \u0648\u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629. \u0648\u062a\u064f\u0639\u0646\u0649 \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0645\u0627\u0644\u064a \u0628\u062a\u0641\u0627\u0635\u064a\u0644 \u0645\u0627 \u062a\u0645\u0644\u0643\u0647 \u0627\u0644\u0634\u0631\u0643\u0629 \u0648\u0645\u0627 \u0644\u0647\u0627 \u0645\u0646 \u062d\u0642\u0648\u0642 \u0648\u0645\u0627 \u0639\u0644\u064a\u0647\u0627 \u0645\u0646 \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a.<\/p>\n\n\n\n \u0627\u0644\u0623\u0635\u0648\u0644 (Assets)<\/a> = \u0627\u0644\u062e\u0635\u0648\u0645 (Liabilities) \u2013 \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 (Shareholders’ Equity)<\/p>\n\n\n\n \u0648\u0644\u0627\u0628\u062f \u0645\u0646 \u0623\u0646 \u062a\u062a\u0633\u0627\u0648\u0649 \u0647\u0630\u0647 \u0627\u0644\u0645\u0639\u0627\u062f\u0644\u0629 \u0644\u062a\u0643\u0648\u0646 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0645\u062a\u0648\u0627\u0632\u0646\u0629\u060c \u062d\u064a\u062b \u0623\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u0642\u062f \u062f\u0641\u0639\u062a \u062b\u0645\u0646 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u062a\u064a \u062a\u0645\u062a\u0644\u0643\u0647\u0627 \u0625\u0645\u0627 \u0639\u0646 \u0637\u0631\u064a\u0642 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0623\u0648 \u0639\u0646 \u0637\u0631\u064a\u0642 \u0627\u0644\u0642\u0631\u0648\u0636 \u0648\u063a\u064a\u0631\u0647\u0627 \u0645\u0646 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0623\u0648 \u0643\u0644\u064a\u0647\u0645\u0627 \u0645\u0639\u0627\u064b.<\/p>\n\n\n\n \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629 <\/strong>Cash Flow Statement:<\/strong> \u0647\u064a \u0642\u0627\u0626\u0645\u0629 \u062a\u0648\u0641\u0631 \u0628\u064a\u0627\u0646\u0627\u062a \u0643\u0627\u0645\u0644\u0629 \u062d\u0648\u0644 \u062c\u0645\u064a\u0639 <\/strong>\u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u0627\u0644\u062e\u0627\u0631\u062c\u0629 \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u0648\u0627\u0644\u062f\u0627\u062e\u0644\u0629 \u0625\u0644\u064a\u0647\u0627 \u062e\u0644\u0627\u0644 \u0641\u062a\u0631\u0629 \u0632\u0645\u0646\u064a\u0629 \u0645\u064f\u062d\u062f\u062f\u0629. \u062d\u064a\u062b \u062a\u0634\u0645\u0644 \u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0645\u0646 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629\u060c \u0648\u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0645\u0646 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u062a\u0645\u0648\u064a\u0644\u064a\u0629\u060c \u0648\u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0645\u0646 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u064a\u0629. \u0648\u0628\u062a\u0639\u0631\u064a\u0641 \u0622\u062e\u0631\u060c \u0647\u064a \u0642\u0627\u0626\u0645\u0629 \u062a\u0648\u0636\u062d \u0645\u0635\u0627\u062f\u0631 \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0629 \u0633\u0648\u0627\u0621 \u0643\u0627\u0646\u062a \u0645\u0635\u0627\u062f\u0631 \u062a\u062d\u0635\u064a\u0644 \u0623\u0648 \u0645\u0635\u0627\u062f\u0631 \u0625\u0646\u0641\u0627\u0642\u060c \u0641\u0627\u0644\u0634\u0631\u0643\u0629 \u062a\u0633\u062f\u062f \u0645\u0635\u0631\u0648\u0641\u0627\u062a\u0647\u0627 \u0648\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a\u0647\u0627 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0646\u0642\u062f\u064a\u0629\u060c \u0643\u0645\u0627 \u0623\u0646\u0647\u0627 \u062a\u062d\u0635\u0644 \u0639\u0644\u0649 \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u0639\u0646 \u0637\u0631\u064a\u0642 \u0645\u0628\u064a\u0639\u0627\u062a\u0647\u0627 \u0648\u0645\u062a\u062d\u0635\u0644\u0627\u062a\u0647\u0627 \u0645\u0646 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0648\u062d\u0642\u0648\u0642\u0647\u0627 \u0644\u062f\u0649 \u0627\u0644\u063a\u064a\u0631.<\/p>\n\n\n\n [1]<\/a> \u064a\u062a\u0628\u0627\u062f\u0631 \u0625\u0644\u0649 \u0623\u0630\u0647\u0627\u0646 \u063a\u064a\u0631 \u0627\u0644\u0645\u062e\u062a\u0635\u064a\u0646 \u0628\u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0623\u0648 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0623\u0646 \u0623\u0633\u0647\u0645 \u0627\u0644\u062e\u0632\u064a\u0646\u0629 \u0647\u064a \u0645\u0627 \u062a\u0635\u062f\u0631\u0647 \u0625\u062d\u062f\u0649 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0644\u0644\u062f\u0648\u0644\u0629 \u062d\u064a\u062b \u0623\u0646 \u0645\u0635\u0637\u0644\u062d “\u062e\u0632\u064a\u0646\u0629” \u064a\u062a\u0631\u0627\u0641\u0642 \u063a\u0627\u0644\u0628\u0627\u064b \u0645\u0639 \u0625\u0635\u062f\u0627\u0631\u0627\u062a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645. \u0648\u0647\u0630\u0627 \u063a\u064a\u0631 \u0635\u062d\u064a\u062d\u060c \u062d\u064a\u062b \u0623\u0646\u0647 \u062a\u0633\u0645\u0651\u0649 \u0627\u0644\u0623\u0633\u0647\u0645 \u0627\u0644\u062a\u064a \u062a\u0642\u0648\u0645 \u0634\u0631\u0643\u0629 \u0645\u0627 \u0628\u0625\u0639\u0627\u062f\u0629 \u0634\u0631\u0627\u0621\u0647\u0627 \u0645\u0646 \u0645\u0633\u0627\u0647\u0645\u064a\u0647\u0627 \u0628\u0623\u0633\u0647\u0645 \u0627\u0644\u062e\u0632\u064a\u0646\u0629 \u0648\u0630\u0644\u0643 \u0644\u0627\u0639\u062a\u0628\u0627\u0631\u0627\u062a \u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0648\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0645\u064f\u062a\u0639\u0627\u0631\u0641 \u0639\u0644\u064a\u0647\u0627 \u0636\u0645\u0646 \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\n\n\n [2]<\/a> \u062a\u0636\u0639 \u063a\u0627\u0644\u0628\u064a\u0629 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0645\u0646\u0638\u0651\u0645\u0629 \u0644\u0644\u0628\u0648\u0631\u0635\u0627\u062a \u0636\u0648\u0627\u0628\u0637 \u0645\u0634\u062f\u0651\u062f\u0629 \u062d\u064a\u0627\u0644 \u0644\u062c\u0648\u0621 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0644\u0644\u0627\u0642\u062a\u0631\u0627\u0636 \u0644\u0625\u0639\u0627\u062f\u0629 \u0634\u0631\u0627\u0621 \u0623\u0633\u0647\u0645\u0647\u0627.<\/p>\n\n\n\n [3]<\/a> \u0627\u0644\u0623\u0633\u0647\u0645 \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0647\u064a \u0627\u0644\u0623\u0633\u0647\u0645 \u0627\u0644\u0645\u064f\u0635\u062f\u0631\u0629 \u0645\u0646 \u063a\u064a\u0631 \u0623\u0633\u0647\u0645 \u0627\u0644\u062e\u0632\u064a\u0646\u0629 \u0648\u0627\u0644\u0623\u0633\u0647\u0645 \u0627\u0644\u062a\u064a \u062a\u0645 \u0627\u0633\u062a\u0631\u062f\u0627\u062f\u0647\u0627 \u0623\u0648 \u0625\u0644\u063a\u0627\u0624\u0647\u0627. \u0648\u0628\u062a\u0639\u0631\u064a\u0641 \u0622\u062e\u0631 \u0647\u064a \u0627\u0644\u0623\u0633\u0647\u0645 \u0627\u0644\u0645\u064f\u062f\u0631\u062c\u0629 \u0648\u0627\u0644\u0645\u062a\u0627\u062d\u0629 \u0644\u0644\u062a\u062f\u0627\u0648\u0644 \u0641\u064a \u0627\u0644\u0628\u0648\u0631\u0635\u0629.<\/p>\n\n\n\n [4]<\/a> Earnings Per Share \u0627\u0644\u0639\u0627\u0626\u062f \u0639\u0644\u0649 \u0627\u0644\u0633\u0647\u0645 \u0648\u064a\u0633\u0645\u0649 \u0628\u0631\u0628\u062d \u0627\u0644\u0633\u0647\u0645 \u0627\u0644\u0648\u0627\u062d\u062f \u0648\u0647\u0648 \u0646\u0635\u064a\u0628 \u0627\u0644\u0633\u0647\u0645 \u0645\u0646 \u0635\u0627\u0641\u064a \u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0634\u0631\u0643\u0629.<\/p>\n\n\n\n [5]<\/a> Dividend Per Shares \u0647\u064a \u0645\u0642\u062f\u0627\u0631 \u0627\u0644\u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0646\u0642\u062f\u064a \u0644\u0644\u0633\u0647\u0645 \u0627\u0644\u0648\u0627\u062d\u062f.<\/p>\n\n\n\n [6]<\/a> \u0648\u062a\u0633\u0645\u0649 \u0623\u064a\u0636\u0627\u064b \u0627\u062a\u0644\u0627\u0641 \u0623\u0648 \u0634\u0637\u0628 \u0623\u0633\u0647\u0645 \u0627\u0644\u062e\u0632\u064a\u0646\u0629\u060c \u0648\u0630\u0644\u0643 \u0628\u0642\u0635\u062f \u062a\u062e\u0641\u064a\u0636 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644.<\/p>\n\n\n\n [7]<\/a> \u062a\u062e\u0641\u064a\u0636 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 Capital Reduction<\/p>\n\n\n\n [8]<\/a> \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u0627\u0633\u062a\u062d\u0648\u0627\u0630 \u0627\u0644\u0639\u062f\u0627\u0626\u064a \u062a\u0642\u0648\u0645 \u0628\u0647\u0627 \u0634\u0631\u0643\u0629 \u0645\u0646\u0627\u0641\u0633\u0629 \u0643\u0628\u064a\u0631\u0629 _\u0633\u0648\u0627\u0621\u064c \u0628\u0645\u0641\u0631\u062f\u0647\u0627 \u0623\u0648 \u0628\u062a\u0643\u062a\u0644 \u0645\u0639 \u0634\u0631\u0643\u0627\u062a \u0635\u062f\u064a\u0642\u0629_ \u0644\u062f\u064a\u0647\u0627 \u0646\u0642\u062f\u064a\u0629 \u062a\u0643\u0641\u064a\u0647\u0627 \u0644\u0644\u0627\u0633\u062a\u062d\u0648\u0627\u0630 \u0648\u0627\u0644\u0633\u064a\u0637\u0631\u0629 \u0639\u0644\u0649 \u0634\u0631\u0643\u0629 \u0642\u062f \u062a\u0643\u0648\u0646 \u0623\u0635\u063a\u0631 \u0648\u0645\u0646\u0627\u0641\u0633\u0629 \u0644\u0647\u0627. \u0648\u062a\u062a\u0645 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u0633\u064a\u0637\u0631\u0629 \u0648\u0627\u0644\u0627\u0633\u062a\u062d\u0648\u0627\u0630 \u0647\u0630\u0647 \u0628\u0634\u0631\u0627\u0621 \u0639\u062f\u062f \u0643\u0628\u064a\u0631 \u0645\u0646 \u0623\u0633\u0647\u0645 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u0631\u0627\u062f \u0627\u0644\u0627\u0633\u062a\u062d\u0648\u0627\u0630 \u0639\u0644\u064a\u0647\u0627 \u0641\u064a \u0627\u0644\u0628\u0648\u0631\u0635\u0629\u060c \u0648\u0645\u0646 \u062b\u0645 \u0627\u0644\u062a\u0623\u062b\u064a\u0631 \u0639\u0644\u0649 \u0645\u062c\u0644\u0633 \u0627\u0644\u0625\u062f\u0627\u0631\u0629.<\/p>\n\n\n\n [9]<\/a> \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u0628\u0627\u062f\u0644\u0629 \u0623\u0648 \u0645\u0627 \u062a\u0633\u0645\u0649 \u0628\u0640 <\/a>Stocks Swap \u0647\u064a \u0627\u062a\u0641\u0627\u0642 \u0628\u064a\u0646 \u0637\u0631\u0641\u064a\u0646 (\u0634\u0631\u0643\u062a\u064a\u0646) \u0639\u0644\u0649 \u0645\u0628\u0627\u062f\u0644\u0629 \u0648\u0631\u0642\u0629 \u0645\u0627\u0644\u064a\u0629 \u0645\u062f\u0631\u062c\u0629 \u0641\u064a \u0627\u0644\u0628\u0648\u0631\u0635\u0629 \u0628\u0648\u0631\u0642\u0629 \u0645\u0627\u0644\u064a\u0629 \u0623\u062e\u0631\u0649\u060c \u0648\u063a\u0627\u0644\u0628\u0627\u064b \u0645\u0627 \u062a\u062a\u0645 \u0645\u062b\u0644 \u0647\u0630\u0647 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0641\u064a \u062a\u0645\u0648\u064a\u0644 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062d\u0648\u0627\u0630\u060c \u062d\u064a\u062b \u062a\u062a\u0645\u064a\u0632 \u0628\u062a\u062c\u0646\u064a\u0628 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0648\u0650\u0630\u0629 \u0645\u0646 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0633\u064a\u0648\u0644\u0629 \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u0641\u064a \u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u0635\u0641\u0642\u0629.<\/p>\n\n\n\n [10]<\/a> International Accounting Standards IAS<\/p>\n\n\n\n [11]<\/a> \u0628\u0627\u0641\u062a\u0631\u0627\u0636 \u0623\u0646 \u0633\u0639\u0631 \u0628\u064a\u0639 \u0623\u0633\u0647\u0645 \u0627\u0644\u062e\u0632\u064a\u0646\u0629 \u0645\u0637\u0627\u0628\u0642 \u0644\u0633\u0639\u0631 \u0625\u0639\u0627\u062f\u0629 \u0634\u0631\u0627\u0621\u0647\u0627.<\/p>\n\n\n\n [12]<\/a> \u062a\u0648\u0632\u064a\u0639\u0627\u062a \u0623\u0633\u0647\u0645 \u0627\u0644\u0645\u0646\u062d\u0629 Stock Dividends \u0645\u0646 \u0623\u0633\u0647\u0645 \u0627\u0644\u062e\u0632\u064a\u0646\u0629 \u0644\u0627 \u064a\u062a\u0631\u062a\u0651\u0628 \u0639\u0644\u064a\u0647\u0627 \u0632\u064a\u0627\u062f\u0629 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0623\u0648 \u0632\u064a\u0627\u062f\u0629 \u0641\u064a \u0639\u062f\u062f \u0627\u0644\u0623\u0633\u0647\u0645 \u0627\u0644\u0645\u064f\u0635\u062f\u064e\u0631\u0629\u060c \u0623\u0645\u0627 \u062a\u0648\u0632\u064a\u0639\u0627\u062a \u0623\u0633\u0647\u0645 \u0627\u0644\u0645\u0646\u062d\u0629 \u0627\u0644\u0639\u0627\u062f\u064a\u0629 Bonus Issues \u0641\u064a\u062a\u0631\u062a\u0628 \u0639\u0644\u064a\u0647\u0627 \u0632\u064a\u0627\u062f\u0629 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0648\u0632\u064a\u0627\u062f\u0629 \u0639\u062f\u062f \u0627\u0644\u0623\u0633\u0647\u0645 \u0627\u0644\u0645\u064f\u0635\u062f\u064e\u0631\u0629. \u0648\u0642\u062f \u062a\u0645\u0651 \u0634\u0631\u062d “\u0623\u0633\u0647\u0645 \u0627\u0644\u0645\u0646\u062d\u0629” \u0628\u0627\u0644\u062a\u0641\u0635\u064a\u0644 \u0641\u064a \u062f\u0631\u0627\u0633\u0629 \u0633\u0627\u0628\u0642\u0629.<\/p>\n\n\n\n [13]<\/a> \u0645\u0643\u0631\u0631 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u064a\u0634\u064a\u0631 \u0625\u0644\u0649 \u0627\u0644\u0645\u062f\u0629 \u0627\u0644\u0632\u0645\u0646\u064a\u0629 \u0627\u0644\u0644\u0627\u0632\u0645\u0629 \u0644\u0627\u0633\u062a\u0631\u062f\u0627\u062f \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0630\u064a \u062f\u0641\u0639\u0647 \u0627\u0644\u0645\u0633\u0627\u0647\u0645 \u0643\u0633\u0639\u0631 \u0644\u0644\u0633\u0647\u0645\u060c \u0639\u0644\u0649 \u0627\u0641\u062a\u0631\u0627\u0636 \u0627\u0633\u062a\u0645\u0631\u0627\u0631 \u0627\u0644\u0634\u0631\u0643\u0629 \u0641\u064a \u062a\u062d\u0642\u064a\u0642\u0647\u0627 \u0644\u0644\u0639\u0627\u0626\u062f \u0646\u0641\u0633\u0647 \u0641\u064a \u0627\u0644\u0623\u0639\u0648\u0627\u0645 \u0627\u0644\u0645\u0642\u0628\u0644\u0629. \u0648\u0643\u0644\u0645\u0627 \u0627\u0632\u062f\u0627\u062f \u0645\u0643\u0631\u0631 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0644\u0644\u0633\u0647\u0645 \u0645\u0642\u0627\u0631\u0646\u0629\u064b \u0628\u0623\u0633\u0647\u0645 \u0634\u0631\u0643\u0627\u062a \u0645\u0646 \u0646\u0641\u0633 \u0627\u0644\u0642\u0637\u0627\u0639\u060c \u062f\u0644\u0651 \u0639\u0644\u0649 \u062a\u0636\u062e\u0645 \u0642\u064a\u0645\u0629 \u0627\u0644\u0633\u0647\u0645 \u0627\u0644\u0633\u0648\u0642\u064a\u0629.<\/p>\n\n\n\n\n
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