arabic volume 1
TRANSCRIPT
:
1
:
2
) : 5167 .(p : . : . . . .
3
)( ............................................................................. ............................................................................... )( ............................................................................... )( .............................................................................)( )( ........................................................................................ .................................................................... 1. ............................................................ ......................................................... 2. ........................................................................ 2.1 ..................................................................... 2.2 ............................................................... 2.3 ..................................................... 3. .................................................................... 3.1 ................................................................... 3.2 ............................. 3.3 .............................................................. 3.4 ........................................................... 3.5 ............................................................. 3.6 ............................................................. 4. ................................................................... 4.1 .................................................... 4.2 ........................................................ 4.3 ....................................................... 4.4 ........................................... 5. .................................................................... 6. ...................................................................... 7. .....................................................
4
8. ....................................................... 8.1 ................................................................. 8.2 ......................................................... ........................................................ 9. .................................................................... 9.1 ............................................... 9.2 .................................................................... 9.3 ..........................................
01. .................................................................. 01.1 ...................................................... 01.2 ...................................................... 11. ........................................................... 11.1 ................................................................ 11.2 .......................................................... 11.3 ........................................................... 11.4 ...................................................................... 11.5 .................................................................. 11.6 ............................................... 11.7 ..................................................................... ................................................................... 21. ............................................................. 21.1 ........................................................... 21.2 .......................................................... 21.3 ............................................................ 21.4 .......................................................... 21.5 ......................................................... 21.6 ........................................................ 21.7 ................................................... 31. ......................................................... 31.1 ........................................................... 31.2 .................................................................. 31.3 ......................................................... 41. .................................................................. 41.1 ........................................ 41.2 ............................................................. 41.3 ............................................................. 41.4 .............................................................
5
41.5 .............................................................. 51. .................................................................... 51.1 ........................................................... 51.2 ..................................................... 51.3 / ............................................... 61. ....................................................... 61.1 .................................................. 61.2 ...................................... 71. ........................................................... 71.1 ............................................. 71.2 ............................................ 71.3 ........................................... 71.4 .............................................. 71.5 ............................ 71.6 ................................ 71.7 .......................... 71.8 ........................ 81. ........................................... 81.1 ................................................................ 81.2 .............................................. ............................................................ 91. .......................................................... 91.1 .................................................. 91.2 ............................................................. 91.3 / ..................................................... 91.4 ............................................................ 02. .......................................................................... 02.1 ............................................... 02.2 ........................................................ 02.3 ................................................. 02.4 ................................................... 02.5 ................................................ 02.6 ............................................................ 02.7 .................................................. 02.8 ............................................................ 02.9 .................................................... 02.01 ........................ 02.11 .................................. 02.21 .................................
6
12. ....................................................................... 12.1 ................................................. 12.2 ................................. 12.3 .................................. 12.4 ..... ........................................ 12.5 ......................................... 22. ............................................ 22.1 ....................... 22.2 ...................................................... 22.3 ......................................... 22.4 ................................ 32. ................................................. 32.2 ......................................................... 32.3 ............................................................ 32.4 ................................................................... 32.5 .................................... 42. ........................................................... 52. .......................................................... 52.1 ............................................... 52.2 ......................................................... 52.3 .................................................... 52.4 ................................................ 52.5 .................................................................. 52.6 ......................................................
7
3091 1391 .....
1 2 3 4 5 6 7 8
1 2 3 4 5 6 7 8
.............................................................................)( ............................................................................... )( ............................................................................... )( .............................................................................)( )( ........................................................................................
8
1 ............................................................... ............................................................ 1.1 .................................................................... 1.2 .............................................................. 1.3 1.4 .................................................... 1.5 ......................................................... / 1.6 .................................................. ........................................................... 1.7 2 .................................................... 2 ...................................................................... ............................................................ 2 .1 ................................................................ 2 .2 .............................................................. 2 .3 2 .4 .................................................... 2 .5 ...................................................... 2 .6 ...................................................... 2 .7 ......................................................... / 2 .8 .................................................. 2 .9 ............................................................ 2 .................................................................... 2 .1 ............................................................ 2 .2 .................................................................... 2 .3 .............................................................. 2 .4 .................................................... 2 .5 ...................................................... 2 .6 ....................................................... / 2 .7 ................................................. 2 .8 ............................................................
9
2 ................................................................... ............................................................ 2 .1 ................................................................. 2 .2 ............................................................... 2 .3 2 .4 ..................................................... 2 .5 ....................................................... 2 .6 .......................................................... / 2 .7 .................................................. 2 .8 ............................................................ 3 ..................................... ............................................................. 3 .1 ...................................................................... 3 .2 ............................................................... 3 .3 3 .4 ..................................................... 3 .5 ....................................................... 3 .6 .......................................................... / 3 .7 ................................................... 3 .8 ............................................................. 4 ....................................... 4 ........................................................ ........................................................... 4 .1 ..................................................................... 4 .2 ............................................................... 4 .3 4 .4 ..................................................... 4 .5 ....................................................... 4 .6 .......................................................... / 4 .7 ...................................................
01
4 .8 ............................................................. 4 ......................................... ............................................................. 4 .1 ..................................................................... 4 .2 ............................................................... 4 .3 4 .4 ..................................................... 4 .5 ....................................................... 4 .6 ......................................................... / 4 .7 .................................................. 4 .8 ............................................................ 5 ....................................................... 5 .......................................... ............................................................. 5 .1 ..................................................................... 5 .2 ............................................................... 5 .3 5 .4 ..................................................... 5 .5 ....................................................... 5 .6 .......................................................... / 5 .7 ................................................... 5 .8 ............................................................. 5 .................................................. 5 .1 ............................................................. 5 .2 ..................................................................... 5 .3 ................................................................ 5 .4 ..................................................... 5 .5 ........................................................ 5 .6 ...........................................................
11
/ 5 .7 ................................................... 5 .8 ............................................................ 6 .............................................................. 6 ........................................................ ............................................................ 6 .1 .................................................................... 6 .2 .............................................................. 6 .3 6 .4 .................................................... 6 .5 ...................................................... 6 .6 ........................................................ / 6 .7 ................................................. ........................................................... 6 .8 6 ............................................ ........................................................... 6 .1 ................................................................... 6 .2 .............................................................. 6 .3 6 .4 .................................................... 6 .5 ......................................................... / 6 .6 .................................................. 6 .7 ............................................................ ) 7 ( .................... ............................................................. 7 .1 ..................................................................... 7 .2 ............................................................... 7 .3 7 .4 ..................................................... 7 .5 .......................................................... / 7 .6 .................................................. 7 .7 .............................................................
21
8 ......................................................... 8 .1 .............................................................. 8 .2 ...................................................................... 8 .3 ................................................................. 8 .4 ....................................................... 8 .5 ............................................................ / 8 .6 .................................................... 8 .7 ............................................................... 9 .................................... 9 .1 ............................................................... 9 .2 ....................................................................... 9 .3 .................................................................. 9 .4 ........................................................ 9 .5 ............................................................ / 9 .6 ..................................................... 9 .7 ...............................................................
01 ............ 01 .1 ............................................................... 01 .2 ....................................................................... 01 .3 ..................................................................
31
01 .4 ....................................................... 01 .5 ............................................................ / 01 .6 ..................................................... 01 .7 ............................................................... 11 .............................................................. 11 .1 ............................................................... 11 .2 ....................................................................... 11 .3 .................................................................. 11 .4 ....................................................... 11 .5 ......................................................... 11 .6 ............................................................ / 11 .7 ..................................................... 11 .8 ............................................................... 21 ................................................................. 21 ................................................ 21 .1 ............................................................... 21 .2 ....................................................................... 21 .3 ................................................................. 21 .4 ....................................................... 21 .5 ......................................................... 21 .6 ............................................................ / 21 .7 ..................................................... 21 .8 ...............................................................
41
21 .................................................... 21 .1 ............................................................... 21 .2 ....................................................................... 21 .3 .................................................................. ) 21 .4 ( ........................................... ) 21 .5 ( ........................................... 21 .6 ......................................................... 21 .7 ............................................................... 31 ......................................................... 31 ........................................ 31 .1 ............................................................... 31 .2 ....................................................................... 31 .3 ................................................................. 31 .4 ....................................................... 31 .5 ....................................................... 31 .6 ............................................................ 31 ........................................................ ........................................................... 31 .1 .................................................................... 31 .2 .............................................................. 31 .3 31 .4 .................................................... 31 .5 ...................................................... 31 .6 ......................................................... / 31 .7 .................................................. 31 .8 ............................................................ 31 ......................................................
51
31 .1 .......................................................... 31 .2 ................................................................... 31 .3 ................................................................ 31 .4 .................................................... 31 .5 ....................................................... 31 .6 ......................................................... / 31 .7 .................................................. 31 .8 ............................................................ 41 ......................................... 41 ................................. 41 .1 ............................................................ .................................................................... 41 .2 ............................................................ 41 .3 41 .4 .................................................. 41 .5 ..................................................... 41 .6 ........................................................ / 41 .7 ................................................. 41 .8 ............................................................ 41 ............ ............................................................ 41 .1 ................................................................... 41 .2 41 .3 ............................................................ 41 .4 ................................................... 41 .5 ..................................................... 41 .6 ........................................................ / 41 .7 .................................................
61
41 .8 ............................................................ 41 ..................... ............................................................ 41 .1 ..................................................................... 41 .2 41 .3 ................................................................ 41 .4 ...................................................... 41 .5 ............................................................ / 41 .6 ................................................... 41 .7 .............................................................. 41 ...................... 41 .1 .............................................................. 41 .2 .................................................................... 41 .3 ................................................................. 41 .4 ....................................................... 41 .5 ............................................................ / 41 .6 .................................................... 41 .7 ............................................................... 41 ................ 41 .1 ............................................................... 41 .2 ........................................................................ 41 .3 ................................................................. 41 .4 ....................................................... 41 .5 ............................................................ / 41 .6 ..................................................... 41 .7 ...............................................................
71
41 .................. 41 .1 .............................................................. 41 .2 ....................................................................... 41 .3 ................................................................. 41 .4 ....................................................... 41 .5 ............................................................ / 41 .6 .................................................... 41 .7 ...............................................................
51 ........................................................ 51 .1 .............................................................. 51 .2 ...................................................................... ................................................................ 51 .3 51 .4 ....................................... 51 .5 ................... 51 .6 .......................................................... / 51 .7 ................................................... 51 .8 ............................................................. 61 ............................................................ 61 .1 ............................................................... 61 .2 ........................................................................ 61 .3 .................................................................. 61 .4 ........................................................
81
61 .5 ......................................................... 61 .6 ............................................................ / 61 .7 ..................................................... 61 .8 .............................................................. 71 ........................................................ 71 .1 ............................................................... 71 .2 ....................................................................... 71 .3 ................................................................. 71 .4 ....................................................... 71 .5 ......................................................... 71 .6 ............................................................ / 71 .7 ..................................................... 71 .8 ............................................................... 81 ............................................................ 81 .1 ............................................................... 81 .2 ....................................................................... 81 .3 ................................................................. 81 .4 ....................................................... 81 .5 ............................................................ / 81 .6 .................................................... 81 .7 ............................................................... 91 ................................................................. 91 .........................................
91
91 .1 ............................................................... 91 .2 ....................................................................... 91 .3 ................................................................. 91 .4 ................................................................. 91 .5 ....................................................... 91 .6 ......................................................... 91 .7 ............................................................ / 91 .8 .................................................... 91 .9 .............................................................. 91 ..................................... 91 .1 ............................................................... 91 .2 ....................................................................... 91 .3 ................................................................. 91 .4 ...................................................... 91 .5 ......................................................... 91 .6 ............................................................ / 91 .7 .................................................... 91 .8 ............................................................... 02 .... 02 .1 ................................................................ 02 .2 ....................................................................... 02 .3 ................................................................. 02 .4 ........................................................ 02 .5 .........................................................
02
02 .6 .......................................................... / 02 .7 ................................................... 02 .8 .............................................................. 12 .................................................................. 12 .1 ............................................................. 12 .2 ..................................................................... ............................................................... 12 .3 12 .4 ..................................................... 12 .5 ....................................................... 12 .6 .......................................................... / 12 .7 ................................................... 12 .8 .............................................................. 22 ................................................................... 22 .1 ............................................................... 22 .2 ...................................................................... 22 .3 .. .............................................................. 22 .4 ....................................................... 22 .5 ......................................................... 22 .6 ............................................................ / 22 .7 .................................................... 22 .8 ............................................................... 32 ................................................................... 32 .1 ..............................................................
12
32 .2 ...................................................................... ................................................................ 32 .3 32 .4 ...................................................... 32 .5 .......................................................... 32 .6 ............................................................ / 32 .7 .................................................... 32 .8 ............................................................... 42 .................................................................... 42 .1 ............................................................... 42 .2 ....................................................................... ................................................................ 42 .3 42 .4 ....................................................... 42 .5 ......................................................... 42 .6 ............................................................ / 42 .7 .................................................... 42 .8 ............................................................... 52 ......................................................... 52 .1 .............................................................. 52 .2 .................................................................. ............................................................... 52 .3 52 .4 ...................................................... 52 .5 ............................................................ / 52 .6 .................................................... 52 .7 ..............................................................
22
62 .............................................................. 62 .1 .............................................................. 62 .2 ....................................................................... 62 .3 ................................................................. 62 .4 ............................... 62 .5 ....................... 62 .6 ................................... 62 .7 . ....................................................... 62 .8 ............................................................ / 62 .9 .................................................... 62 .01 ..............................................................
1 2 3 4 5 6 7
1 2
32
3 4 5 6 7
.............................................................................)( ............................................................................... )( ............................................................................... )( .............................................................................)( )( ........................................................................................
1. - 2. )(
42
3. )( 4. ) ( 5. ) ( 6. ) ( 7. ) ( 8. 9.
52
) (, . , - ) ( . ) ( ) ( ) ) , , , .(
Bank Bidding Document BOO BOOT BOT BSA CAS CFAA CIF CIP Component
CQS DAC DDP EXW FBS FCA FMR GDP GNP GOI IAAC IAS IBRD ICB IDA IFAC IMF INCOTERMS
INTOSAI IPSAS
62
IT ITC ) ( ITF ITF Administrator LCS LIB LOA LOI MDB MIM MoF MoPDC MOS NCB NGO OED OGPCP OP PAD Pas PID PMT ) ( Post qualification . Pre bid (or conference (meeting . ) .( Pre-qualification . . . Project )( . . ) ( Project Board . . .
72
)(
Project Manager QBS QCBS Qualification RFP RFP SA SAI SBDs SNA SOE SSS Steering Committee SWAps TOR UN UNDB WA
82
. . . . . . . , , . .
1
1
. . . : . : . . . . . . ) ( .
1
1
1.
. . . : ) 2(. : ) ( . 1 : 1 . . 2 1 . 3 . 1.
2
1
. . . . .1 . : . . . .
1 3002. . . . 3
1
2.2.1
3.1.1 . . . . . 2.2
2.2.1 ) ( . / . 2.2.2 . . . . 2.2.3 ) ( . . ) ( . . 2.3
: .
4
1
) (. 2 . : 3 ) ( 4.2 4 / . ) 2(. 3.3.3 ) )( )( (. :2 . 3 / 5 . 4 . 5
1
.
. . ) 11.1 51.2(.
3.3.1
. : . 1 : 6
1
) 2 ( .
7
1
1:
/
3.2 4.1.1 )( ) ( . : )( ) (. : : )( ) ( )( ) (
8
1
3.3 . - . ) 1( : 1: : : : : :
// /
4.3.2 . 5 . . . .5 41.04 . 9
1
: . ) 1(. : . / . 3.4 . . . .
01
1
. ) ( . . . .
. . : 6. . . . . . : : 6 : . 11
1
. . ) ( . . . .
) 4.2 ( 7 . . . )( . . . 7 . 21
1
. ) ( . . . . 3.5 . ) ( . . . . / . : ) ( / / / . . . 3.6
. . / 31
1
. . " : ) ( . . 8 ." . 9 . . . . : .
4.4.1
. ) ( .
8 - )3002( 6 ) (CPR . 9 . 41
1
. . . . . 4.2
. / . ) (. . . . . 4.1.1 2 . .
51
1
2: 5 4 3 2 1 1 0 1 1 0 0 1 1 0 0 1 0 0 0 0 3 1 1 2 1 0 0 1 1 0 0 1 0 0 0 0 4 1 1 2 1 1 0 2 1 0 0 1 0 0 1 1 6 1 1 2 1 1 0 2 1 1 1 3 0 0 1 1 8 1 1 2 1 1 0 2 1 1 1 3 0 0 1 1 8 1 1 2 1 1 0 2 1 1 1 3 0 0 0 0 7 1 1 2 1 1 1 3 1 1 1 3 0 1 0 1 9 1 1 2 1 1 1 3 1 1 1 3 0 1 0 1 9 1 1 2 1 1 1 3 1 1 1 3 0 1 0 1 9 1 1 2 1 1 1 3 1 1 1 3 0 1 0 1 9 1 1 2 1 1 1 3 1 1 1 3 1 1 2 1 2 1 4 1 1 1 3 1 1 2 1 2 1 4 1 1 1 3 1 1 2 1 2 1 4 1 1 1 3 1 1 2 1 2 1 4 1 1 1 2 1 0 0 1 9 1 1 2 1 2 1 4 1 1 0 2 1 0 0 1 9 1 1 2 1 2 1 4 1 1 0 2 1 0 0 1 9 1 1 2 1 1 1 3 1 1 0 2 0 0 0 0 7 1 1 2 1 0 0 1 1 0 0 1 0 0 0 0 4 1 0 1 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4
0 0 0 0
0 0 0 0 0 0 0 0 1
1 1 0 0 0 0 1 1 0 0 0 0 1 1 1 1 01 01 01 9
4.3 . )( . 4.4 . . . . " ". " " "". . : .
61
1
) ( : . )( .
5.
. . . : ) ( ) ( . . . 71
1
. / . : )( / . ) ( . ) ( . . . . ) ( . ) (. : ) ( .
6.
: 81
1
) ( ) ( /.
8.
. . 2 ) ( )( .
8.
8.1 1.2 . . . 1.3 . . 1.4 / . . .
91
1
1.5 . . : ) ( / / ) ( ) ( . 8.2 1.6
. ) 32.2 ( . . )( .
02
1
. " " . : . . ) ( ) (.
9.
9.1 . . .... . . . . : . . . : 12
1
. / . ) ( / ) (. /. . / ) 11 (. . . . . 01 . 9.2 . : )( . / ) ( ) (01 22.2. 22
1
. ) ( . . . . . . . . . . ) ( . / . . / . . / . / . . / / . /. . . . 32
1
. .
9.3 . . . . . ) ( . . . . . . 11.
11 ) (. . 42
1
. . 52 . 01.
01.1 ) 01.1.1 2 3(. : ) ( . 01.1.2 : / . . 01.1.3 . . )( . . 01.1.4 . . . . ) .(www.worldbank.org/procure 01.1.5 ) 51.2(. . : . 52
1
. ) (: ) ( . / ) (. 01.2 / . . 91. 11.
11.1 21.1.1 . . . : . 21.1.2 . . . . 11.2 : 11.2.1 / . 62
1
11.2.3 , "" /. 11.2.4 :
)( ) ( 11.2.5 / : : "" : : . 11.2.6 . , : - - . : 11.2.7 ) ( .21 . / 11.2.8 . . : 21 / , . 72
1
/ ) (. , . 11.2.9 : / ) , (.
/ 11.2.01 . : /. 1.2.7 1.2.9 , 11.2.11 / . / " " / . . " " . 11.2.21 . ) " "( ) (. , . ... "". 11.2.31 / " " ) (. / ) (. 11.2.41 " " 82
1
. . 11.3 / 11.3.1 . " " " " )( / : . 11.3.2 " ". "" , . . "" "" " ) (" " ". " " / " " . " " . " " ) ( , " : ( ( . 11.3.3 " " / . / - / . , 11.3.4 , . . . , . 11.3.5 " " ) (, , . 92
1
, " " / " " "" . 11.4 11.4.1 , ) (, . / ) / ". , . 11.5 11.5.1 . , . , . ) 22.3 (. , . 11.6 11.6.1 . , / . , . , . / 11.6.2 ) (. , / .31 , . .
31 8591. 03
1
11.7 . 11.7.1 ) 41 ( .
41 . . 13
1
. : . . . : 1 ) ( . 2 . 3 . : ) 01.1( 51.2 . 1( 2( ) (. . ) 2( . "" .
23
1
21.
21.1 ) (. 51 . / . 4002 . . . . 2 . 21.2 21.2.1 . , . 21.2.2 61 . . 21.2.3 , . , . . 4002 1.6 1.8 51 61
1.11. 33
1
21.2.4 , . . 2 4 .
21.3 " " 21.3.1 . ) 3.2(. . . / . 21.3.2 ) ( 1(: ) 2 / 51%. ) 21.3.3 . ( 21.4 . . ) (. 21.4.1 : 43
1
. . . . . ) (. . . ) (. . / . / . : 21.4.2
. . . . . . / . . . . / 53
1
. / . . . 21.4.3 ) ( ) (. .
21.5 21.5.1 ) (. . . 21.6 21.6.1 )51% 5.7% ( . 21.7 21.7.1 . / /. 21.7.2 / . 63
1
. .
31. 31.1 71. . : . . . . . ) 2(. 31.2 41.2.1 . / . 31.3 31.3.1 . .71 78. 61 4002 . 73
1
31.3.2 ) ( .
41. 2 . . 41.1 . . : .
83
1
2: ) (
:
2 . 1 4
: . : : ) (. . : . . : . ) (: .
. .
" " . . . .
93
1
41.3 . " "81. . : . . 41.4 . . 41.5 . . . .
51. . 61.1.2 . . : . 81 . 04
1
51.1 . 11 " " . 3 2 . . . ) (. . . . . . . . .
14
1
3: . .
.
. . . . 4: ) ( 3 2 1 4 1 3 5 7 9 11 31 51 71 91 12 32 52 72 92 13 33 53 73 1 2 1 2 3 4 5 6 7 8 9 01 11 21 31 41 51 61 71 81 91
59 06 01 52 01 01 517 011 095 0/40 1 0
185 3 312 66 66 06 03 944 002 - 002
24
1 021 )8 ( 951 381 )8 ( 02 01 02 12 22 32 42
. : . . . : ) ( ) ( 4,3 ) ( 3,9 . . ) (. . . : / 34
1
// .
/ . 51.1.1 . . . 51.1.2 . ) ( . 51.1.3 . . . . : / . 44
1
) 2( . 51.1.4 . . . . / .
54
1
5: ) ( 3 2 1 01 11 21 9 8 7 6 5 4 3 2 1 1 2 3 4 5 6 7 8 9 01 11 21 31 41 51 61 71 81 91 02
713 3 51 51 5 06 0 0 55 02 3 01 08 02 5 )( 1 51 5 01 0
51.1.5 /. . . 51.1.6 . 51.1.7 ) (. . . 51.1.8 . . ) (. . 51.1.9 . 64
1
. .
51.2 51.2.1 . " ". . : . . 51.2.2 . / 51.2.3 . . / 51.2.4 . . . / 74
1
51.2.5 . . 51.2.6 / . / 51.2.7 . . 51.2.8 / / . 51.3 / 51.3.1 . . 51.3.2 . . : 3: ) ( / 1 2
3 4
84
1
.
/ . . . .
) ( / / / ) ( ) / ( ) ( ) ( )( )( )(
5 6 7 8 9 01 11 21 31 41 51 61 71 81 91 02 12 22 32 42 52
51.3.3 : )( )( ) ( / 94
1
) ( /. ) ( . : ) ( / . : . . 05
1
51.3.4 . . .
15
1
61
61.1 51.1.2 61.1.1 . , . , . 61.1.2 : )( )( , )( , )( . 61.2
61.2.1 . : . )( . )( , . . 61.2.2 . . , .
25
1
:
61.2.3
)( . 61.2.4 , . . ) (. 4 . 4 4003 0 4003 1 4003 2 4003 3 4003 4 4003 5 4003 6 4003 7 4003 7 4003 7 4003 7 4003 7
) ( 000,52 000,45 0,005,1 00 000,089
0/9/03 4 0/9/03 4 /01/01 40 /01/21 40 /01/21 40 /01/42 40 /01/92 40 0/11/1 4 0/11/2 4 0/11/2 4 0/11/4 4
)( 000,74
000,021 0,981,1 00 000,074 000,09
/ / / / /
)4002( ) 000,007 5002( , 000,06 0003 )(
35
1
000,051 009 000,084 000,63 )(
/11/11 40 /11/11 40 /11/21 40 /11/61 40
/ /
4003 8 4003 8 4003 9 5003 0 5003 1 5003 2 5003 3 5003 4
) 9,506,6 ( 00
61.2.5 . ) 5( / / . 61.2.6 . . , 61.2.7 . 5: .. ) ( 00.000,32 00.000,75 50/4/22 04003/1 14003/1 45
1
... .. ... .. .... ... 84003/ .. 84003/ - .. ...
00.000,082,1 00.874,967 00.678,34 00.000,101 00.999,937,1 00.000,764 00.000,58
24003/1 34003/1 44003/1 54003/1 64003/1 64003/2 64003/3 64003/4 64003/5 74003/5 84003/1 84003/2 94003/1 94003/2 05003/1
00.789,941 00.097 00.000,092 00.000,191 00.000,82
) ( 931,622,5
5 . 61.2.8 ) 4( . ) , ( . 61.2.9 . . . 61.2.01 . .
71 71.1 71.1.1 . . 55
1
. 71.2 , 71.2.1 . . : , , . 71.2.2 , . : 71.2.3 . 71.2.4 .
71.3 71.3.1 : 91. : 71.3.2 / .
91 , / ) (. 65
1
71.3.3 . : : . 71.3.4 . 71.4 71.4.1 . . : )/ ( )( ) ( / . " " 71.4.2 : / / ) ( .
71.4.3 . 71.5 - 71.5.1 . 71.5.2 :
75
1
. )( . )( ) (. 71.5.3 . . . 6: : ) ( ) ( 3
2
1
85
1
71.6 71.6.1 . ) (. ) ( . ) 71.6.2 6( . . . : ) ( )( . 71.6.3 . , : .
71.6.4 ) / ( . 71.6.5 . 95
1
. . .
71.7 81.7.1 . ) (: . 71.7.2 ) (. 71.7.3 . , . / 5-7%. 71.7.4 / . , 71.7.5 . . 71.7.6 . . 71.7.7 . " ". , 06
1
, . . 71.7.8 ) 6(:
16
1
6: 1
00.000,05
]1/94003[ ] 1[ ] 2[ ] 3[ ] 4[ 1
00.000,57 00.000,002 00.000,53 00.000,541 00.000,505
1 2 ) (
71.7.9 . ) ( . , . ) 7( 71.7.01 ) ( . ) ( ) ( . ) ( 26
1
. .
36
1
7: 1 1
0000091 0414271 0 22.222
0.000,91 00.1 0 09.2 00.9 0.000,5 0
]1/94003[ 1 2 3 4
0.000,2 0
3.649,02 6 3.649,02 6
1 1
2.715,56 4
2
.555,471 65
0.000,91 0
46
1
0.000,91 0
910,803 61.
910,803 61.
71.7.11 : ][ ) ( .
) 8( 71.7.21 . / ) ( . ) ( . . 8: 1
0000091
00.1
0.000,4 0 0.003,1 0 00.567 00.036
0414271 0 22.222
09.2 00.9
]1/94003[ 1 2 3 4 1
00.893
56
1
62.528,5 2.528,9 6
1
.156,12 27
2
903,521 33.
0.003,5 0
0.003,5 0
683,761 13.
683,761 13.
71.7.31 /. 71.8 71.8.1 . : 66
1
.
71.8.2
81. 81.1 ) ( 81.1.1 2. 02.7 32.3 . 81.2 81.2.1 )( )( ) ( . . 81.2.2 . . . . .
: 81.2.3 ) ( / ) ( ) 32.3 ( , . 76
1
81.2.4 . ) , / (. , . , ) (. / / . )( . , . / )( . : / ) ( . )( , . " ". . . : , . . )( ) ) . / . 86
1
/ )( , : / / : )( - / . - / . . . . )( )( / . : )( / / . )( , . . . . )( ) ( / . . )( . )( . . . : . / / . )( . 96
1
) 81.2.5 ...( ) ...( ) (, . / . 81.2.6 . . )( 81.2.7 ) ( . . 81.2.8 . . . . .
07
1
, . : . .
1
91.
91.1 91.1.1 . . : . : 91.1.2 701 )5891( 84 )0991( 59 4002 17 7 . . "" . 91.1.3 . . /
1
02
. : .
91.1.4 . 91.1.5 . . 7 .
02 00.01 : 4991.
1
7:
2 1
5
4
3
3 2 1
5
4
91.1.6 . . " " . . . 91.1.7 ) (. .
1
. . . )( 12 . 22 . )(. / . ) ( . . . . . . . . )( . . . . . . )( ) ( . . . . . ) ( . 12 " " 4002 : . "" "". 22 .
1
. . . . . .
/ . . . . / . 91.1.8 91.1.9 . . 91.1.01 . . 91.1.21 . 91.1.31 . . .
1
91.1.41 4002 . . : . 91.1.51 . . )( )( . )( 91.1.61 . 91.1.71 . )(. 91.3 / 91.3.1 . ) 01% ( . : / . 91.3.2 . . ) 1.12(. 91.4
1
91.4.1 5% . 5% . : ) ( . . 91.4.2 . 91.4.3 . 5% . . 91.4.4 . . 91.4.5 . . ) 91.4.6 ( " " . . 02.
02.1 . 02.1.1 : " " )( . .
02.2.1 . ) 02,2,1 ( . )(. .
. . ) - 1 (.
) 02.1.2 ( . . .
02.1.3 . .
1:
. . ) ( . ) .(www.ifac.org . . )
02.2
3002 . - . . . . : .
1
1
. . 02.2.2 . 02.3 02.3.1 . . . 02.3.2 . . 02.4 02.4.1 . . . . . 1 . 02.5 91.1 02.5.1 . . 02.5.2 ) ( ) (. . . . .
1
. 02.6 . ) ( . : 02.6.2
) 51.1 ( . . 02.7 02.7.1 ) 31,2,32 41,2,32 (. . 02.7.2 . ) ( . ) (. . . ) ( ) ( )( ) ( ) (
1
) ( ) 22.2( ) ( ) ( ) ( ) (. ) ( . - 22.2. ) ( . 02.8 . 02.8.1 . ) ( ... ) ( ) ( . ) ( ) ""( ) ( .
1
02.9 02.9.1 ) ( . . . 02.9.2 . . 02.9.3 . . . . . 02.01
02.01.1 4002. 02.01.2 : ) ( /. 02.01.3 . . 02.01.4 ) ( . )( .
1
02.01.5 6 ) (. 41. . . 02.11
02.11.1 "" .32 . . : . 02.11.2 : . 02.11.3 . . . 02.11.4 )( . . ) ( ) ( . ) ( . . 02.11.5 . . 32 . . .
1
. . . .
02.21
02.21.1 . . . . 02.21.2 ) 3.2.2 (. ) 91 (. 02.21.3 , ) 02.6 (. . ) 91.4 (. . 02.21.4 . . . 02.21.5 . 02.21.6 , .) 32(. 12.
1
12.1 ) - 12.1.1 ( ) 12.4 (. 12.1.2 . 12.1.3 . . . 12.2 12.2.1 . ) 12.4 ( . " " . . 12.3 ) 11( 12.3.1 . . . . . 12.3.2 . :
1
) 11.7(. 12.3.3 . : ) 01.20 3(. 12.3.4 ) 02.1 (. 12.3.5 ) 12.4 (. 12.4 12.4.1 . 42 ) (. ) (. 12.5 . . 12.4.2 . 42 . : 1002. )8991( )9991(.
1
. . 12.4.3 52. . : . )(. ) (. . . . 12.4.4 . . . 12.4.5 . ) (. . . 12.5 12.5.1 . 1. . ) ( 12.5.2 . )(. , . 52 . .
1
. : . ) 71.5( . . . 12.5.3 . .62
12.5.4 . )(. ) 71.5(.
12.5.5 . ) (. 8 9 . 12.4.5 . 22.
22.1 22.1.1 . . 4 ) ( . : 22.1.2 / ) 000,001 ( , ) 22.2.01 (. ) ( ) 000,001 ( 62 : . .
1
) 22.2.31 (. 22.1.3 . ) ( , . . . 22.1.4 . ) ( . . 22.1.5 . . . 22.1.6 . . . . . 22.1.7 . ) 2-93 4-9 51-3(. . .
1
8
000,01 )( )( ) (
1
22.2
. 22.2.1 : ) 22.2.01 ( ) 22.2.31 (. ) - 4.3.6 01.2.6( . 000,001 22.2.2 . . / 22.2.3 . . 001% 1 . 1. 22.2.4 . = 1. 22.2.5 . . . 22.2.6 . ) 22.2.7 ( )( . . 22.2.8 . / ) 22.2.41 (. ) 22.2.9 (.
1
) ( 22.2.9 . . www.worldbank.org " " . . . ) ( 22.2.01 , . 3091 ) ( : )( )( ) ( ) ( )( . 22.2.11 . . , . . . ) ( , 22.2.21 . , . . . 1 . 000,01 . ) 22.2.31 ( ) 000,01 ( . 3091 ) ( " " )
1
( . ) ( . . , .
. 22.2.41 ) 1391- ( . ) ( . , ) 8102( , , . , . 03 . . 22.2.51 . 52% . 22.2.61 . . 22.3 22.3.1 , . , . 22.3.2 , . ) 21.02 OP/BP (.
1
22.3.3 ) , 1-21-( . " " ) , 4-01(. )( . 22.4 22.4.1 . . . . . 32.
. 32.1.1 , , . . . . , 32.1.2 . 72 . . 32.1.3 ) 42 (. 32.1.4 . / . . . . 32.2 72 , 11- .
1
32.2.1 ... . . . 32.3 32.3.1 . . )( . : , ) , (. 32.3.2 . . . ) ( . . , , . 32.4 , , 32.4.1 . . 32.5 . 32.5.1 , . . 32.5.2 . .
1
) 32.5.3 ( . 21 , . 42. , 31 42.1.1 . : . 75 4002. . . . . . . 42.1.3 . . 42.1.4 . . 52.
52.1 52.1.1 .
1
) 6 0991 41-2(. 51 . . . . . . / . .
1
82 ) (. : / . : . : . ) 01.07 (. . ) (. / . . .82 11-1 .
1
1
52.2 52.2.1 . . . . . 52.3 52.3.1 . . . www.ifac.org .www.intosai.org 61. 52.4 52.4.1 . . . . 52.5 52.5.1 . . . , 52.5.2 . 9 :
1
" . , " . ", . 52.6 52.6.1 , ) (, , ) ( ) 01.20, (. . 52.6.2 .
1
1
5.4
. . . .
. . .
. . . . . . . . : / . . . . "" . . 1
1
. ) ( . ) ( . .
. " " )( )( . .
. . : ... . : .
2
1
)( . " " . .
3
1
1
:
: : : /: : . . ] [ . : / . : . . : ] [.
:
:
1
1
. . ) ( / . ) ( . . . . . ) ( . / .
2
1
. ) ( . ) (. . . . . . ) ( 54 . . .
3
1
. ) (CPA ACCA 5 . . )( . .
4
1
:
: : : /: : . . ] [ . : / . : . . : ] [.
:
:
5
1
/ . . .