وبالبنود الخاصة بعمليات الأستثمار و

وبالبنود الخاصة بعمليات الأستثمار والتمويل .العمليات الأستثمارية : هي شراء وبيع أصول طويلة الأجل والأستثمارات الأخرى التي تعتبر في حكم النقد .العمليات التمويلية: هي العمليات التي تؤثر على حقوق الشركاء وهيكلية الأقتراض للشركة.2.17 قائمة التغيرات في حقوق الملكية توضح العمليات التي تؤثر على حقوق الملكية خلال السنة المالية وتشمل:• صافي ربح أو الخسارة للسنة.• الأثر التراكمي للتغير في السياسات المحاسبية والتعديلات الخاصة بالسنوات السابقة.• عمليات رأس المال مع الملاك / الشركاء - ان وجد ( زيادة أو تخفيض ).• رصيد الأرباح المتراكمة ( المبقاة ) في بداية ونهاية السنة والحركة خلال السنة.• رصيد الأحتياطيات في بداية ونهاية السنة والحركة خلال السنة.

النتائج (الإنجليزية) 1:

The items on the operations of investment and financing.
Investment operations: are buying and selling long - term assets and other investments that are considered cash equivalents.
Financing operations: are the processes that affect the rights of the partners and the structure of the borrowing company.
2.17 Statement of changes in equity and describes the processes that affect property rights during the fiscal year include:
• Net profit or loss for the year.
• The cumulative effect of change in accounting policies and adjustments for previous years.
• Capital operations with owners / partners - found that (increase or decrease).
• accumulated (retained earnings) Balance at the beginning and end of the year and the movement during the year.
• Balance of reserves at the beginning and end of the year and the movement during the year.

النتائج (الإنجليزية) 2:

And the items for investment and financing.
Investment operations: the purchase and sale of long-term assets and other investments that are considered to be in the judgment of cash.
Financing operations: Operations that affect the rights of partners and the company's lending structure.
2.17 The list of changes in property rights explains the processes affecting property rights during the fiscal year and includes:
• Net profit or loss for the year.
The cumulative effect of the change in accounting policies and adjustments for previous years.
• Capital operations with owners/partners - if any (increase or reduction).
• Accumulated profit balance (retained) at the beginning and end of the year and movement during the year.
• The balance of reserves at the beginning and end of the year and movement during the year.

النتائج (الإنجليزية) 3:

Investment and financial business projects.
The investment process is the purchase and sale of long-term assets and other investments that are considered cash management.
The financing process is a process that affects the rights of partners and the loan structure of the company.
2.17 the statement of changes in property rights describes the process of affecting property rights in the financial year, including:
• net profit or loss for the year.
• cumulative impact of changes and adjustments in accounting policies over the past few years.
• capital operations partners with owners - increase or decrease.
• the accumulated profit balance retained at the beginning and end of the year.
• balance of reserves at the beginning and end of the year and changes within the year.