( أ ) أصول محتفظ بها بغرض البيع ضمن

( أ ) أصول محتفظ بها بغرض البيع ضمن النشاط المعتاد للمنشأة. ( ب ) فى مرحلة الإنتاج ليصبح قابلاً للبيع. ( ج ) فى شكل مواد خام أو مهمات سيتم استخدمها فى العملية الإنتاجية أو فى تقديم الخدمات.

النتائج (الإنجليزية) 1:

(A) assets held by the purpose of sale within the normal course of business.
(B) in the production stage to become a viable sale.
(C) in the form of raw materials or tasks will be used in the production process or in the provision of services.

النتائج (الإنجليزية) 2:

(a) Assets held for sale within the normal activity of the establishment.
(b) In the production phase to become saleable.
(c) In the form of raw materials or tasks that will be used in the production process or in the provision of services.

النتائج (الإنجليزية) 3:

An asset is kept for sale for the purpose of daily activities in the business.
B becomes marketable during the production phase.
The form or service of raw materials or tasks used in the production process.