Sie sind auf Seite 1von 1


Samba Panda Credit Card Agreement, Approved by the Shariah Supervisory Board

Executed by Consumer Assets Business, Supervised by Islamic Banking Group in Samba

Samba Panda Al Khair Credit Card

Praise is due to Allah, Blessing and Peace be upon Prophet Mohammed, His Family and all His Companions.
This credit card agreement (agreement) is entered into this .................................. day of ....................................., ......................................., by and between:
1. Asset Business at Samba Financial Group, a joint stock company incorporated under the laws of the Kingdom Of Saudi Arabia with Commercial Registration No.CR1010035319, having its
head office at King Abdulaziz Road, P.O Box 833,Riyadh 1142 Saudi Arabia and its successor in interest, represented herein by Mr. .................................................................................., in his/her
capacity as ...................................................................................... (The First Party-the Seller)
2. Mr. .................................................................................................................. address .............................................................. National Identity card number, residence or passport .................................................
(The Second Party-the Buyer)
Whereas the Card Member wishes to obtain credit from Samba through Samba Panda Credit Card (VisaCard) (the Card) as well as the related Samba Phone and ATM Services, and wishes
from time to time to finance his/her purchases through Tawaroq transactions based on the Tawaroq model approved by the Samba Shariah Supervisory Board.
Therefore, in their legal and lawful capacity, the two parties enter into the Agreement in accordance with the following terms and conditions for the Card:
1- The above preamble is an integral part of this Agreement.
2- SAMBA guarantees the Card Member in paying his/her purchases from all merchants and organizations that accept the Card, provided none of the articles below are violated.
3- Upon acceptance of the Card Members application, the Card may be collected by the Card Member or sent by post to the Card Members mailing address at the Card Members risk.
Upon receipt, the Card Member shall immediately sign the signature space thereon.
3.1 The Card Member can activate his Card by calling Samba Phone or visiting any Samba branch.
3.2 The Card Member may, at SAMBAs discretion, get supplementary cards (the Supplementary Cards) for immediate relatives over 18 years of age. The Card Member shall honor all
obligations incurred on the Supplementary Card(s).
3.3 The Card Member accepts full responsibility for all transactions processed by use of his / her Cards / Supplementary Cards to effect banking transactions by electronic means or
otherwise and that SAMBAs records thereof shall be binding on the Card Member. The Card Member shall settle all his / her disputes with the merchants with no responsibility to SAMBA.
3.4 SAMBA shall debit the Card Members Card Account (the Card Account) with the amounts of all Card transactions, membership fees, other fees (including legal fees), and other
liabilities incurred by the Card Member as well as actual loss or damage incurred by SAMBA arising from the use of the Card. The Card Member shall pay to SAMBA all amounts to
be debited regardless of whether a sale or cash advance voucher is signed by the Card Member net of existing or future taxes and charges whatsoever.
3.5 The Card Member agrees that SAMBA may at any time and without prior notice, set off any money in any Card Members account with SAMBA, against all sums due to SAMBA.
4- The Card Member may use his Card for withdrawing cash. The Card Member will be responsible to bear any charges and fees caused by performing such transactions, however, no
interest shall be applied against the Card.
5- The Card Member undertakes not to use his Card in purchasing any goods or services that are against the Islamic Shariah rules e.g. buying alcoholic drink, pork products or gambling.
6- Settlement of the Card Account:
6.1 In addition to the amount credited to the Card Account, as a result of the Tawaroq transaction, the Card Member shall make a monthly payment on his/her Card. The minimum
payment due shown on the Card Members statement will be the minimum amount payable each month on or before the payment due date.
6.2 If the minimum payment amount due is not paid on its due date then the full amount due will become payable and Samba has the option, at its discretion to block the Card, and if
the Card Member continues not to pay, the Card will be cancelled. A new Card shall not be issued unless the full amount due is paid, however, SAMBA may, at its sole discretion,
offer the Card Member a chance to settle the Card Account by entering a Tawaroq transaction with him to avoid cancellation of the Card.
6.3 If the Cards total spending limit is exceeded, the exceeded amount will be due immediately and SAMBA will have the right to cancel the Card and a new Card will not be issued until
the full amount due is fully paid.
6.4 The amount generated from the Tawaroq transaction will be held by SAMBA for payment of amounts due against the Card.
6.5 The Card Account will be credited, and the credit limit shall be increased, only after the cleared funds are received by SAMBA either for the direct payment of purchases and fees
or for the payment of the Tawaroq monthly installment. Credits to the Card Account, will be made only when SAMBA receives a properly issued credit voucher.
6.6 In case the Card Member fails to make payment on or before the due date for two consecutive months, no Tawaroq transaction shall be executed and all amounts due from the
Card Member shall become immediately payable to SAMBA.
6.7 In case of death of the Card Member, SAMBA shall have the right to demand that his/her inheritance settle the amounts due immediately. If the Card Member declares bankruptcy
all amounts due from the Card Member shall become immediately payable to SAMBA.
6.8 Subject to applicable regulatory requirements, SAMBA shall have the absolute right to determine the cash advance level which is subject to change based on the Card Members
credit history as well as his/her credit behavior that is determined by SAMBAs records..
6.9 The Card Member expressly acknowledges that the books and records of SAMBA shall be the only acceptable evidence that shall verify the exact amount of the Card Members debt.
6.10 Settlement of debit balances on the Card Account shall be made on the basis of minimum payment instructions. The option of settling the balances by a single full payment is
available to the Card Member upon request, however, if the Card Account with SAMBA has insufficient funds to cover the outstanding amount due on the payment due date, SAMBA
will apply what is mentioned in Article 6.2 above.
7- The Card Member shall immediately notify SAMBA, in writing, if his/her address, place of residence, or place of work has changed. The Card Member also commits to notify SAMBA, in
writing, if his/her current employment is terminated for any reason.
8- The Card Member shall keep the Card(s) in safe custody and shall immediately notify SAMBA, by telephone and confirm the same in writing by fax or hand delivery, if any of the Cards
is lost or stolen.
9- The Card Member may at any time terminate this Agreement by giving a written notice to SAMBA; to be effective only on receipt of all Cards / Supplementary Card(s) by SAMBA cut in
half and on payment of all Card Members liabilities.
10- SAMBA may at any time terminate this Agreement and recall all Cards (which are deemed to be SAMBAs Property) without any responsibility towards, or prior notice to the Card
Member. The Card Member shall immediately return all Cards cut in half to SAMBA. If this Agreement is terminated, all the outstanding balance in the Card Account shall become
immediately due and payable to SAMBA.
11- In the event if the Card Member loses his / her residency status in the Kingdom of Saudi Arabia, SAMBA has the right to cancel his / her Card and request the Card Member to pay all
amounts due to SAMBA.
12- SAMBA may at any time and without prior written notice to the Card Member modify or change any terms herein. However, post any such change, SAMBA will notify the Card Member
about the changes and the Card Member, if he/she does not accept the changes, then he/she must within 10 days of receipt of the notification of such changes, inform SAMBA in writing
and cancel the Card and terminate this Agreement as per Article 9.0 above. The retention of the Card by the Card Member after the effective date of such change shall constitute the
Card Members implicit and unconditional acceptance thereof.
13- Any notice required from SAMBA hereunder shall be deemed valid if mailed to the address given by the Card Member or by any suitable means at SAMBAs discretion, and, as such,
shall be fully binding.
14- In the event of a discrepancy between the amount of any cash deposit as stated by the Card Member and SAMBAs counting, SAMBAs counting shall prevail. The Card Member shall be
notified of any such discrepancy.
15- The Card Member agrees to provide SAMBA with any information that it requires for the establishing and/or auditing and/or administrating the Card Account and facilities therewith.
And the Card Member authorizes SAMBA to obtain and collect any information, as it deems necessary or in need for regarding the Card Member, his accounts and facilities therewith,
from the Saudi Credit Bureau (Simah) and to disclose that information to the said company (Simah) or to any other agency approved by Saudi Monetary Agency (SAMA).
16- SAMBA may at any time, assign any of its rights hereunder to any other party without notice to, or seeking consent of, the Card Member.
17- The Card Member understands and consents that information, such as his / her name and address, maybe provided to certain external firms that SAMBA deems reputable and that
may use the information for marketing purposes to offer products or services. If SAMBA is required by law to disclose certain Card Member information, SAMBA will comply.
18- To avail Samba Phone and / or ATM Services (the Services), the Card Member shall select at any SAMBA branch or through Samba Phone, a secret code subject to the terms set forth
herein below.
18.1 Instructions given on Samba Phone (pursuant to the use of the secret code, being in lieu of physical signature), shall be binding on the Card Member even if alleged to be given by
another person, and shall be conclusively relied upon by SAMBA.
18.2 The Card Member shall not disclose the secret code to anyone; otherwise the Card Member shall solely be responsible for any and all consequences thereof. If the Card Member
believes that such disclosure has taken place, he / she shall promptly notify SAMBA and have the said numbers changed. It is advisable to change the secret code on a regular
basis, usage of two or more consecutive identical numbers, usage of leading or trailing blanks and, generally, easily identifiable numbers are to be avoided.
18.3 SAMBA has the absolute right not to act on any Samba Phone or ATM instructions and / or to request a prior written confirmation. SAMBA may tape, or record the phone
conversation or microfilm the ATM instructions. Such taping, recording and microfilming shall be conclusive evidence of the contents thereof and can be used for all purposes
including legal proceedings.
18.4 SAMBA shall not be liable for any loss, damage or expense (direct or indirect, consequential or otherwise) incurred by the Card Member due to SAMBA acting / not acting on any
Samba Phone or ATM instructions; or due to the Card Member failing to avail the Services for any reason inside or outside Saudi Arabia; including, without limitation, the failure to
comply with any term(s) hereof. The Card Member will be responsible for compensating SAMBA against such losses, damages and expenses that are due to the consequence of his
18.5 The instructions pertinent hereto are contained in a separate Users Guide, which SAMBA may change at any time without prior notice. More products may be added by SAMBA in
the future. Such changes and additions shall be communicated to and be binding on the Card Member. In relation hereto, SAMBA may, in addition to or in lieu of the secret code
use its own internal manual verification procedures.
18.6 SAMBA is entitled to, impose fees / charges as it deems appropriate for the Samba Phone and ATM Services after advising the Card Member and not receiving any objection during
the period stated in the advice, at any time SAMBA is hereby authorized to, directly and without recourse to the Card Member, debit any of the Card Members accounts with SAMBA
for such fees / charges; as the same is reflected in the monthly statements. The monthly statements shall be deemed final and correct unless objected to in writing by the Card
Member within 30 days.
19- This Agreement is governed by the applicable Saudi Laws and / or the laws of the jurisdiction where any transaction hereunder is made and must also not violate Islamic Shariah rules.
The SAMA Committee for Banking Disputes hereto shall finally settle disputes between the two parties.
20- The Card Member gives SAMBA irrevocable standing instructions to enter into Tawaroq transactions based on the Tawaroq model approved by the SAMBA Shariah Supervisory Board
(where SAMBA sells to the Card Member a commodity on deferred payment basis and as agent of the Card Member, sells the commodity on cash basis to a third party at the then
prevailing market price) on or after the payment due date of each month to offset the outstanding amount due if the Card Members fails to contact SAMBA to give instructions to
execute a Tawaroq transaction in any month, on or before the payment due date; the Tawaroq transaction documents will be maintained by SAMBA Consumer Asset Business (CAB);
This standing instruction is valid for as long as the Card Agreement is in effect.
21- If at any time any provision or term of this Agreement is or becomes illegal, invalid or unenforceable in any respect, such provision or term shall be deemed to be deleted from this
Agreement. Illegality, invalidity, on unenforceability of provision or term hereof shall not affect the legality, validity, on enforceability of this Agreement.
22- The exchange rate between the transaction currency and the billing currency is based on the wholesale market rate.
23- The Card Member understands and acknowledges that SAMBA is not responsible for any defects / interruptions in the services being provided by Samba and accordingly all Samba
service related queries should be directed towards Samba only and; Panda is not responsible for any defects / interruptions in services being provided by Samba and accordingly all
SAMBA service related problems should be directed to SAMBA only .
24- For Card Members using Taqseet program, the entire outstanding amount on Taqseet will become due for immediate payment in case the Card Member becomes delinquent in the
card payment.
25- The card member agrees that SAMBA may contact his/her relatives without informing card holder in case Samba finds its hard to communicate with card holder directly, either
because lack of response at the contact phone numbers provided by card holder, or his/her new contact numbers in case those numbers have been changed/become invalid. The
second party will be responsible for any consequences in this respect.
26- The bank has the right to freeze the account upon the expiration of the customers ID or when customer does not update his personal data and information, addresses,income sources
and signature. I understand and commits my self for updating my personal data when requested by the bank or for period (as specified by the bank) not exceeding 5 years.I also
undertake to provide renewed ID upon expiration of the existing ID , and I acknowledge that if I fail to do so ,the bank will have the right to freeze my account.
27- Credit shield terms & conditions:
A) Credit Shield Group Credit Insurance covers all of participants of Samba Credit Shield Program
B) Sum covered is outstanding balance of participant
C) Events coverd:
i. Death due to accident or sickness
ii. Total permanent disability due to accident or sickness unless excluded as defined herein
D) Entry Age into Scheme:
i. Maximum age is sixty (60) years based on Gregorian calendar
ii Maximum age is twenty (20) years based on Gregorian calendar
E) Termination age:
Cover shall terminate upon participant attaining the age of sixty five(65) years
F) For any clarification call SambaPhone (8001242000)
28- I declare that I am not legally prohibited to be dealt with and I would be liable in front of the competent authorities for the funds deposited to my account by myself, or deposited by
other with or without my knowledge. I would be also liable whether or not I subsequently disposed personally of these funds, but failed to formally report to the bank the existence
of such funds. All funds deposited to my account are from legal sources and I am liable for their being free from any forgery or counterfeiting, and that if the bank receives from me
any counterfeit notes, which will not be refunded or compensated to me by the bank.
29- Please refer to Disclosure Statement below, for Cost of Credit table, a summary of charges as well as examples of Mark up and Foreign Exchange transactions.
Type of Fee

Samba Panda Al Khair Credit Card

Annual Membership (Primary)

Annual Membership (Supplementary)
Annual Membership (Low Limit Card)


Returned Cheque

SR 50 per incidence

Mark-up Margin % /per month


Cash Withdrawal

SR 75

International Transaction

Up to 2.75%

Management Fee


Monthly Minimum Payment

5% of the total due amount, or SR 200, whichever is the higher

Disputed Transaction

SR 250 will be charged for investigating disputed transactions if the result is against the Card Member.

Late Payment

SR 100 to SR 450 depending on the CardMembers outstanding

Over the limit

If the card limit is exceeded, the excess amount shall become due immediately,
and the card shall become deactivated, and reactivation fee will be charged as below.

Card Reactivation Fee

SR 75

a) The tenor of the installment sale of an executed Tawaroq transaction is 1 month at a profit margin of 2.5 %.
b) Mark-up is in Tawaroq charged by the Bank on the Tawaroq amount which is equal to the unpaid statement balance. To avoid any charging of Mark-up, please pay full amount within
the due date.
c) For every 100 Riyals spent using your Samba Panda Card, card members earn two (2) points for purchases at Panda Outlets, and one (1) point on all purchases outside Panda outlets.
d) The Card Holder is required to make a purchase at Panda or Hyper Panda to redeem the points with a minimum of 100 points. The points will expire at the end of 4 years from the
last month of the year.
e) The Card holder is eligible to redeem the points displayed in his last statement only.
f) The Annual fee redemption will expire at the end of 1 year of the voucher issuance date.

Agency Form

I hereby irrevocably assign Messrs / Office of Abdulaziz Al Qasim for Legal & Shariah Consultation as my agents for purchasing commodities from Samba Consumer Assets Business (CAB)
on installment basis for the purpose of entering into Tawaroq transactions in the event that there is an outstanding balance against my Samba Panda Credit Card on or past the payment
due date of every month as per the bank's records.
I also irrevocably assign Samba CAB as my agent for the purpose of selling the commodities purchased from Samba CAB to a third party, and give Samba CAB the right to appoint another
party as agent of Samba CAB to carry out the sale transaction at the then prevailing market price.
Card Member Name: ......................................................................................................




The Tawaroq markup is calculated on the payment due date, on the unpaid principal balance.
If the Card Member has his billing statement generated 15th day of every month and he does the following transactions between the period 15th November and 15th December in a year.
Retail purchases for SAR 5,000 on 20th November
Cash withdrawal for SAR 7,000 on 10th December
Assuming No Previous Balance carried forward from the 15th November statement, the Card Member will get his 15th December statement showing SAR.12,000 of transactions. The Card
Member needs to make payment against the outstanding 21 days from the Statement Date, for anything between the entire amount or 5% of the amount outstanding.
In case the balance outstanding on the statement date is paid in full by the payment due date, No Tawaroq will be entered into and hence no Markup is charged on such balances.
In case a payment of e.g. SAR 3600 is received for the account the Tawaroq Markup is calculated as follows:
Tawaroq Markup charged in December Statement = Zero
Tawaroq Markup charged in January Statement = (SAR 12000 - SAR 3600) X 2.5% = SAR 210
Markup on Foreign Transactions
A Markup of 2.75% is charged on the Foreign Transactions.
Transaction Amount: 1000
Transaction Currency: A
Conversion Rate from Currency A to SAR: 4.5
SAR Amount = 1000 X 4.5 = SAR 4500
Foreign Transaction Markup: SAR 4500 * 2.75% = SAR 123.75
The conversion from Foreign Currency to Saudi Riyal is done by the respective schemes that is VISA / MasterCard as per their prevailing rates for that day.
Card Member can view the above Disclosure statement on
The cash back reward will expire at the end of 2 years from the last month of the year.


Yd YdG HbdG g e IG fFG H eS bH bJG


,,, H h LCG U h dBG h fi f Y dG h IdG h ,dG Q G

: e c H bJEG g eHCG `g 14 / / jQJ j fEG
jdGY G jW FdG cG GYh 1010035319 bQ Q H (jOdG HdG G H G fGdH J, ge jOS cT) .dG eS Y dG FG IQGOEG-1
bJG GHG h dH j eh jOdG HdG G 11421 VjdG 833 U
(eS) FdG hCG dG .......................................... H ........................................................................................................................ / dG -1
RGG hCG ebCG hCG GMCG bH bQ ........................................ G ...................................................................................................................... / dG -2
(bdG Y dG dG ) ............................... S e .......................................................
eN h hdEG dG BG eNh G eS Jg eN EG aVEH (''bdG'') (OQc Ga ) fFG H eS bH N e (eS) e FG Y G Zj bdG Y EG M
bJG NdG Y k efh k YT IG dH gh adG JG a Gd .YdG HbdG g b e IG QdG dBG GSH Jje/Jje j NB bh e Zjh ,dG GP ffEG
:ddG MCGh hdG ah bdG
.bJG g e CGj Gk AL YCG dG j -1
.bdG H edG J dG SDG h QdG e Jje b OGS bdG Y bJG g MCG e VQj eS j -2
.dd G G Gk Qa bdH j bdG dG J Yh de Yh fGY EG jdH dSQEG j hCG bdG H bdG Y j CG ,jdG W b j eY -3
.hdG MCG jW Y hCG ITe eEG dH G JdH JG jW Y bdG J AH bdG Y j 1-3
H AadH bdG Y j h .dG e S (18) IY edG a g jTG HQbC (''aVEG bdG'') aVEG bH Y j CG ,e`S aGe Y AH ,bdG d Rj 2-3
.aVEG bdG / bdG J Y TdG eGdG
S J CG j c ,aN hCG fhdEG FSdH H eN Y d aVEG bdG hCG UG bH / bH SH J dG dG L Y dhDG ec bdG Y j 3-3
.e`S Y de hH QdG e JYRe / JYRe L jH bdG Y j h .d eeh Ff dG H UG eS
e`S gj a QGVCG jCG bh aVEG bdG Y TdG eGdG h (ffdG jQG eT) H G iNCG jQGh jdG jQeh bdG Y de L e`S j 4-3
f S hCG AGT IQJa Y bh b bdG Y j dh M d YCG IQcG dG L aH bdG Y j c .(''bdG M'') bdG M e dP h ;bdG SEG f
.RdG dG AGLEG H dP h
.eS id bdG d M CG IOLe de jCG e bdG Y Y e de jCG H ITe dG ,d / d e QTEG EG LG hOh NB bh e ,ed Rj fCG Y bdG Y aGj 5-3
.bdG Y Y H Y CG J d fG Me e , dG g Y J SQ CG Y k hDe j h dG d bH GSG bdG d -4
.QdG hCG jG e hCG GG AGc eSEG jdG MCG e VQJ eN hCG je J bH GSG H bdG Y j -5
:bdG M jJ -6
e bG dGh bdG M c VG fOCG G gh bH / bH jT aO AGOCG bdG Y Y Ea QdG Y Y dG bdG M OG G EG aVEH 1-6
.ad OG jQdG M Y hCG b q jT db
S adG Y QGSG M h ,dP eS CJQG GPEG ,bdG jEG e ,HG fjG eH bdG Y dj a ,ad OG jQdG M Y aO G fOCG G aO Y dM 2-6
.G ec OGS H EG jH bH QGUEG j d h bdG AdEH eS
jJ j M IjL bH QGUEG j dh bdG AdEG S QdG OGdG Y M h bdG jEH eS j S h , Gk Qa adG e S RhG G Ea FG G Rh GPEG 3-6
.HG fjG ec
.bdG Y M Oj dP Y OGR eh bdG Y G dG d jd QdG Y J e G dG eS S 4-6
.ef H QOU FGO QTE eS J H a G dd J S ,bdG M OJ de CG EG 5-6
.Gk Qa adG dM bdG Y Y G dG c Sh QJ Y CG W e j a, de jd SG j Y G dG aO dG a dM 6-6
J S bdG Y Y G dG L Ea ,SaEG bdG Y j CG M h ,bdG Y G G eH cdH e fjG OGS dG M Ea ,bdG Y Iah dM 7-6
.Gk Qa adG e
.dG S N e He e j e M bdG d FG dG Y Ak H bd H G dG dG M J G ec ed ,dG GP dG FGd q J 8-6
.bdG Y jd dG d e KEG g eS S J CG Y
k bdG Y aGj 9-6
id HM e TG d dG EG Hc jJ SQEG a G ec aO QN GSH eS e M jd dG dG ZQ M h G fOCG G aO QH bdG L QJ 10-6
.YCG 2-6 IdG AL e M S eS Ea SG j bdG Y G G d eS e bdG Y M dG UdG aJ Y dM h .eS
.S C dG Xh bJ GPEG k N eS QTEH j c. bdG Y Xh hCG Jg bQCG hCG GH j a GJ jCH e`S QTEH bdG Y j -7
.dH dH hCG cdH N OYH JdG dG cDj CG h JdG Y ,e`S QNEH Gk Qa dG a bdG e CG bS hCG V M h ,eBG e JbH / JbH bdG Y j -8
dPh f EG Ye aVEG bdGh SSCG bdG e`S J H EG Gk af QTEG dP j h e`d N QTEG L bJG g AfEH bh CG j CG bdG d Rj -9
.Y /Y e M J dG dG L aH bdG Y b H
Gk Qa dG bdG Y Yh . d / d e QTEG hCG bdG Y de jCG hO dPh e`d c c J M bdG L IOSGh bJEG g AfEH bh CG j CG e`d Rj -10
SdG e bdG Y je IOYEG j h Gk Qa ed adG ke j S bdG M jG UdG L Ea ,bJEG g AfEG GPEG .e`d ,f EG Ye ,bdG L IOYEH
.AdEG H e Ia Ad
e IOYEG j h Y /Y e J dG dG L OGH dG h fFG bH / bH A`dEG G ed Ea ,jOdG HdG H ebEG / ebEG YGhO bdG Y a M -11
.AdEG H e Ia Ad SdG e j
Y a dG Y bdG Y aGe Y M ,dG GH bdG Y HEH M eS j S .bJG g MCG e CG jJ hCG J bdG Y QTEG hOh bh CG ed Rj -12
ZHEG jQJ H bH bdG Y MG jh .YCG (9) IOd q ah bJG g AfEH dG hCG ,bdG AdEGh jdG QTEG eSEG e jCG 10 N dG dP Y aGe H eS HEG
.dH fL e he Zh V b dG dH
.Se e`S gGj iNCG Sh jCH hCG bdG Y SGH G Gd jdH dSQEG H k eeh ef H k ee j bJG g L e`S e k He j QTEG CG CG -13
.NG dP OLH bdG Y QNEG jh .eS HM Y OYG j ,eS HM j Mh bdG Y Yj M f GjEG CG e H NG OLh M -14
Y J ee e ej e Y j CH eS bdG Y Vjh JQGOE hCG/h LG hCG/h eS id HM SCd e j fH hCG ee CH eS jhJ Y bdG Y aGj -15
NBG M CG hCG QcG HHh bdG H UG eG Y eS j CG hCG/h (S) fFG ed jOdG cdG e eS id d j NBG M CG hCG QcG HM J hCG bdG
.OdG HdG dG SDe Y aGJ iNCG L C hCG/h (S) fFG ed jOdG cd eS id d j
.bdG Y aGe hCG QTEG hO iNCG L jCG EG g IOQGdG bM e CG dMEG bh CG e`d Rj -16
c GPEG h , Y eN hCG e VYh jdG VGZC dPh ,G dH J fCH eS ij e LQN cd gjhJ fGYh SG e eG H CG Y bdG Y aGj -17
.dH S eS Ea ,AdG Y eG H Y j CG k ef eS Y j
:fOCG ddG hd k ah dPh aeS hCG eS ha MCG jW Y S bQ QNH bdG Y j ,(eG) hdEG dG RLh ae`S eN Y d -18
e`d jh NBG T e QU fCH AYOEG CG ZQ bdG d ee jW Y IG dG Jh aeS e aG eG W Y dG bdG fi j S dG bdG EG 1-18
.k e Y j CG
Jh eS QNEH Gk Qa dG Y / Y j ,d k ahe QU bdG CH bdG Y YG GPEG h .dP Ff Y k e Mh bdG Y QU EGh d dG bdG AaEG bdG d Rj 2-18
.dH Y dG dG bQCG ,k eYh dG HG bQCG e cCG hCG KG SG j CGh k FGO dG bdG J j CG G eh .dG bdG
J hCG YH dG e`d Rj h .dG d HS N GOYG J H EG hdEG dG RL jW Y hCG JdH IQOU J jC HSG aQ G H e`S j 3-18
j a Ffh de H ahje Y IQG hCG G OGG hCG YG J Jh ,ahje Y gjH dG hCG hdEG dG RL hCG JdG jW Y IQOdG dG
Y IQOU J jCG Y Ak H dG aQ hCG dH e`S b H bdG Y gj (aN hCG YJ ,ITe Z hCG ITe) jQe hCG QGVCG hCG V CG Y k e e`S j d 4-18
GdG a ,M hO dP jh ; jOdG HdG G QN hCG NGO AGS c S C eG Y G bdG Y a H hCG hdEG dG RL hCG ae`S
.Y JJ hCG aJ e J FN hCG QGVCG jCG Y eS jH bdG Y j h bJG g MCG e CG
g e EG .G iNCG H e aVEG e`d Rj h e QTEG hO bh CG e`S SGH d VN e GSG dO J b bJG H G dG EG 5-18
Y VSG dG bdG GSG EG aVEH ,e`d Rj ,eCG GH j ah .ZHEG H VGYG Y M d / d ee Sh H bdG Y QNEG j S aVEGh GdG
k Ve e`S j GH h QTEG IOG IdG N VQe J Y h bdG Y QTEG H dP h eH j a Se gGj M JCG / SQ Va ,bh CG ,e`d j 6-18
Ff J jdG dG .e`S id bdG d M CG e dP h jdG G c VJ M JCG / SdG J de H bdG d LdG hOh ITe dH
k.ej 30 N bdG Y SGH k N Y VGYG GPEG EG Uh
CG jJ Jh eSEG jdG MCG e VQj h bJG g L Y jCG a dG G IFdG fCG hCG /h UNG GP jOdG fCG MC VN bJG g J -19
.OdG HdG dG SDe id aG YR GjJ SGH bJG g W H Gf
cc NBG W J G eS jh ,dK d eS e IGG dG H Vd YdG HbdG g e IG eSEG QdG Y NdG Y ch eS j CG bdG d -20
.bh dG H dG Y d ed
.bJG Gg iNCG UdG h OGG U Y jOdG HdG G H G fCG M H AadG RGL Y hCG bJG Gg f hCG IOe CG U Y Y Jj -21
.dG dG S Y G c Yh dG Y H dG S j -22
c LJh ,bdG Y Y KDjh eS eN Y CGj b Y/N CG Y dhDe Z Hh ,H EG ITe GQSG c LJh ,H eN Y CGj b Y/N CG Y hDe Z eS -23
.GQa adG LGh G G jh dG AdEG j a OG jQdG adG Y hCG NCdG dM ,''J'' efH ee bdG AYC dH -24
ed gjhH b dG JGdG bQCG Y OdG Y H eG ITe e UGdG HU dM dPh , bdG d QTG G hO,HQbG e G Y JH dH eS MCG Y bdG Y aGh -25
.dP Y Je Ff G dG dG jh dH hCG dG HG hO gJ hG MU eY dM hCG
Ie C dG e HG dG JfH jH T dGh aCGh bCG. bGdGh NdG QOeh jhdGh dG fdG j Y Y hCG dG jg MU AfG Y G d j -26
.HM d a jdH eb Y dM JCGh bCGh.dG jg MU AfG O dPh KG jg QMCH JCG c.GS N RhJ M (dG b e Ofi g c)
:FG QdG MCGh hT -27
FG Qd eS eGH id cQG L J FG Qd eCd FG Y .CG
cQd G UdG g eCdH G G .
eCdG AZ j dG G .
Ve hCG OM H G dM -1
Ve hCG OM H dG dG dM -2
g Ve ge e SG GPG G Ve hCG OM H FG dG dM -3
:efdG Nd GdG .O
OG jQdG Y jh (eY S) eY 60 d YCG G -1
OG jQdG Y jh ( eY jY) eY 20 d fOCG G -2
(dGh eG) 65 Y H dM Qd j AdG :FdG dG .`g
(8001242000) a eS Y JG eG e j .h
HM YOG GeCG g Y k jCG k hDe dH cCG CGh ,Y hH Z b e hCG b e HM YOG GeCG L Y k hDe cCG CGh ,e edG k ffb G V d fCH YCGh bCG -28
Hb Z a je k GeCG e dG SEG dM h jJ hCG jhJ CG e dN fc Y hDe fCGh QG ffb HH YOG GeCG L CH JCG c .d k SQ Y dG Y Y
.dG e jdG hCG OGOSEd
.dhdG dG fl Th G dd HdG eg MG jWh NCdG eGZh FEG SQ hL LGe ALdG -29

fFG G H eS bH
q f
jQ 50
jQ 75
%2,75 M
cCG jCG , jQ 200 hG G G LEG e %5
bdG Y V dG f fc GPEG VGYG Y c Y jQ 250
bdG Y Y G G H jQ 450h jQ 100 H e hGJ
bdG jEH dG Sh adG e j FG G Y FGdG G Ca FG G Rh dM
jQ 75

`````SdG ```f
FdG bd dG SdG
aVEG bd dG SdG
G FG G GP bd dG SdG
e T
Qd dG HdG eg
f dG
dhdG dG
k jT aO G fOCG G

.%2,5 HQ MGh T dH dG Ie J QdG jW Y bdG fje J bdG Y ZQ M .CG

.SG j b ecjJ Lj ,HdG eg MG iOdh .G c G d hG LG G Y QdG HQ eg dG j .
.LQN IMGh f (1) h ,H jg hCG H cQe HS H ae id ,fFG H eS bH SGH jQ 100 H AGT Y c He f (2) MG j .
.dG e NCG dG e GS 4 jf dG MU J Sh .H jghCG H cQe HS CG AGT Y (f 100 fOCG M) dG GSG fFG H eS bH eM Y j .O
.a NCG bH M c IOQGdG dG e IOSd gDe bdG eM .`g

`d```c`dG P```

c e H hG SG j bH Y je UQ OLh M QdG Y J VH dH (eS) e S AGT edG h YdG GQSd SdG jdG Y e / IOdG chCG
G dG GSG h dcdG Y E NqBG d eS cJ M e dG bh FdG dG M NBG d dP h jTG dG dG H eS chCG fCG c .eS S M dP h ``T
.G jQS bdG bJG fc W d Hb Z cdG Gg j h bdG Y jG UdG jd
G Gh
............................................................................................. : ( bdG Y) cG SG

/ :jQdG

QdG d HdG eg M
.G c G LG G Y HQ eg dG j
VJ e
:dG e jO 15 EG af 15 He IG N ddG dH b bh ,T c e 15 jQH G c d Qj bdG Y c GPEG
.af 20 jQH jQ 5000 AGT Y
.jO 10 jQH jQ 7000 f S Y
G G OGS bdG Y Yh ,jQ 12000 Qb e LG jO 15 M c Y S bdG Y Ea ,af 15 M d bdG Y e de LJ fCG VaG GPEGh
.bCG c dG QGUG jQJ e ej 21 H
.G G Y QJ HQ eg CG j d fEa ,SG jQH edH G c Y G G aO fCG dM h .e %5 hCG k ec G G aH QG bdG Y idh
:dc S QdG HQ eg Ea jj 6 jQH jQ 3600 FG adG dM eCG
.U = jO T M c Qd HdG eg
.jQ 210 = %2,5 * (jQ 3600 - jQ12000) =jj T M c Qd HdG eg
dhdG dG Y HdG eg
fFG bdG Y J dG dhdG dG e e %57,2 M j SQ Vj
VJ e
1000 :dhdG dG e
( CG ) :dG Y
4,5 :g OdG jdG G ( CG ) dG Y e jdG f
jQ 4500 = 4,5 * 1000 = jdH G
jQ 123,75 = %2,75 * jQ 4500 = dhdG dG Y HdG eg
j hCG eS be Y bdG UJ T LGe ALdG dG jQd jdG f H OQc Ga cT jW Y J jdG Y
fdG dG e NCG dG Jh ,d BaG e IOSG e