دليل مرجعي
92
Mﻭ A ،S ،P ﻉﺎﺿﻭﻷﺍ
ﻲﺋﻮﻀﻟﺍ ﺾﻳﺮﻌﺘﻟﺍ ﺾﻳﻮﻌﺗ
ﻞﻌﺠﻟ ،ﺍﺮﻴﻣﺎﻜﻟﺍ ﺔﻄﺳﺍﻮﺑ ﺓﺩﺪﺤﻤﻟﺍ ﺔﻤﻴﻘﻟﺍ ﻦﻋ ﻲﺋﻮﻀﻟﺍ ﺾﻳﺮﻌﺘﻟﺍ ﺮﻴﻴﻐﺘﻟ ﻲﺋﻮﻀﻟﺍ ﺾﻳﺮﻌﺘﻟﺍ ﺾﻳﻮﻌﺗ ﻡﺪﺨﺘﺴﻳ
ﻭﺃ (ﻒﺼﺘﻨﻤﻟﺍ ﺱﺎﻴﻗ ﺓﺮﻳﺎﻌﻣ)
M
ﻊﻣ ﻪﻣﺍﺪﺨﺘﺳﺍ ﺪﻨﻋ ﺔﻴﻠﻋﺎﻓ ﺮﺜﻛﺃ ﻥﻮﻜﻳﻭ .(260
0
)ﻖﻤﻏﺃ ﻭﺃ ﺎ
ﹰ
ﻋﻮﻄﺳ ﺮﺜﻛﺃ ﺭﻮﺼﻟﺍ
.(90
0
) (ﺔﻴﻌﻘﺑ ﺓﺮﻳﺎﻌﻣ)
N
EV -1ﻲﺋﻮﻀﻟﺍ ﺾﻳﺮﻌﺘﻠﻟ ﺾﻳﻮﻌﺗ ﺪﺟﻮﻳ ﻻEV +1
،ﻲﺋﻮﻀﻟﺍ ﺾﻳﺮﻌﺘﻟﺍ ﺾﻳﻮﻌﺘﻟ ﺔﻤﻴﻗ ﺭﺎﻴﺘﺧﻻ
ﻢﻜﺤﺘﻟﺍ ﺹﺮﻗ ﺭﺩﺃﻭ (
N
)
E
ﺭﺰﻟﺍ ﻰﻠﻋ ﻂﻐﺿﺍ
ﻦﻴﻌﻣ ﻲﻓ ﺔﺑﻮﻏﺮﻤﻟﺍ ﺔﻤﻴﻘﻟﺍ ﺮﻬﻈﺗ ﻥﺃ ﻰﻟﺇ
ﻦﻜﻤﻳ .ﺕﺎﻣﻮﻠﻌﻤﻟﺍ ﺽﺮﻋ ﺔﺷﺎﺷ ﻲﻓ ﻭﺃ ﺮﻈﻨﻤﻟﺍ
ﻖﻳﺮﻃ ﻦﻋ ﻱﺩﺎﻌﻟﺍ ﻲﺋﻮﻀﻟﺍ ﺾﻳﺮﻌﺘﻟﺍ ﻉﺎﺟﺮﺘﺳﺍ
±0 ﺪﻨﻋ ﻲﺋﻮﻀﻟﺍ ﺾﻳﺮﻌﺘﻟﺍ ﺾﻳﻮﻌﺗ ﻂﺒﺿ
ﺾﻳﺮﻌﺘﻟﺍ ﺾﻳﻮﻌﺗ ﺕﻼﻳﺪﻌﺗ ﻂﺒﺿ ﺓﺩﺎﻋﺇ ﻢﺘﻳ)
ﻊﺿﻭ ﺭﺎﻴﺘﺧﺍ ﻢﺘﻳ ﺎﻣﺪﻨﻋ
%
ﻊﺿﻭ ﻲﻓ ﻲﺋﻮﻀﻟﺍ
ﺾﻳﺮﻌﺘﻟﺍ ﺾﻳﻮﻌﺗ ﻂﺒﺿ ﺓﺩﺎﻋﺇ ﻢﺘﻳ ﻻ .(ﺮﺧﺁ
.ﺍﺮﻴﻣﺎﻜﻟﺍ ﻕﻼﻏﺇ ﺪﻨﻋ ﻲﺋﻮﻀﻟﺍ
(
N
)
E
ﺭﺯﻢﻜﺤﺘﻟﺍ ﺹﺮﻗ
EV –0.3EV +2
ﺕﺎﻣﻮﻠﻌﻤﻟﺍ ﺽﺮﻋ
A
.(7
0
) ﺕﺎﻣﻮﻠﻌﻤﻟﺍ ﺽﺮﻋ ﺔﺷﺎﺷ ﻦﻣ ﺎﻬﻴﻟﺇ ﻝﻮﺻﻮﻟﺍ ﻦﻜﻤﻳ ﻲﺋﻮﻀﻟﺍ ﺾﻳﺮﻌﺘﻟﺍ ﺾﻳﻮﻌﺗ ﺕﺍﺭﺎﻴﺧ
M ﻊﺿﻮﻟﺍ
A
.ﻲﺋﻮﻀﻟﺍ ﺾﻳﺮﻌﺘﻟﺍ ﺮﺷﺆﻣ ﻰﻠﻋ ﻂﻘﻓ ﻲﺋﻮﻀﻟﺍ ﺾﻳﺮﻌﺘﻟﺍ ﺾﻳﻮﻌﺗ ﺮﺛﺆﻳ ،M ﻊﺿﻮﻟﺍ ﻲﻓ
ﺵﻼﻓ ﻡﺍﺪﺨﺘﺳﺍ
A
.ﺵﻼﻔﻟﺍ ﻯﻮﺘﺴﻣﻭ ﺔﻴﻔﻠﺨﻠﻟ ﻲﺋﻮﻀﻟﺍ ﺾﻳﺮﻌﺘﻟﺍ ﻰﻠﻋ ﻲﺋﻮﻀﻟﺍ ﺾﻳﺮﻌﺘﻟﺍ ﺾﻳﻮﻌﺗ ﺮﺛﺆﻳ ،ﺵﻼﻓ ﻡﺍﺪﺨﺘﺳﺍ ﺪﻨﻋ
ﺢﻴﺤﺼﺗ
A
.108 ﺔﺤﻔﺻ ﺮﻈﻧﺍ ،ﺔﻴﻟﺎﺘﺘﻣ ﺭﻮﺻ ﺔﻠﺴﻠﺳ ﻁﺎﻘﺘﻟﺍ ﻝﻼﺧ ﻲﺋﻮﺿ ﺾﻳﺮﻌﺘﻟ ﻲﺋﺎﻘﻠﺘﻟﺍ ﺕﻭﺎﻔﺘﻟﺍ ﻦﻋ ﺕﺎﻣﻮﻠﻌﻤﻟ










