{"id":1451,"date":"2018-04-24T11:34:10","date_gmt":"2018-04-24T09:34:10","guid":{"rendered":"https:\/\/www.ccomptes.dz\/?page_id=1451"},"modified":"2018-07-03T11:58:49","modified_gmt":"2018-07-03T09:58:49","slug":"%d8%a7%d9%84%d8%ba%d8%b1%d9%81%d8%a9-%d8%a7%d9%84%d8%a5%d9%82%d9%84%d9%8a%d9%85%d9%8a%d8%a9-%d9%84%d8%b9%d9%86%d8%a7%d8%a8%d8%a9","status":"publish","type":"page","link":"https:\/\/ccomptes.dz\/ar\/%d8%ba%d8%b1%d9%81-%d8%a7%d9%84%d8%b1%d9%82%d8%a7%d8%a8%d8%a9\/%d8%a7%d9%84%d8%ba%d8%b1%d9%81%d8%a9-%d8%a7%d9%84%d8%a5%d9%82%d9%84%d9%8a%d9%85%d9%8a%d8%a9-%d9%84%d8%b9%d9%86%d8%a7%d8%a8%d8%a9\/","title":{"rendered":"\u0627\u0644\u063a\u0631\u0641\u0629 \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629 \u0644\u0639\u0646\u0627\u0628\u0629"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_row_inner][vc_column_inner el_class=\u201dleft-content\u201d][vc_column_text]<\/p>\n<div dir=\"rtl\" align=\"justify\">\n<div style=\"text-align: center\">\n<h3><span style=\"font-size: 14pt;color: #000000\"><strong><span style=\"font-family: arial, helvetica, sans-serif\">\u0627\u0644\u063a\u0631\u0641\u0629 \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629 \u0644\u0639\u0646\u0627\u0628\u0629<\/span><\/strong><\/span><\/h3>\n<p>\u00a0<\/p>\n<p><span style=\"color: #808080;font-size: 8pt;font-family: arial, helvetica, sans-serif\"><a href=\"https:\/\/www.ccomptes.dz\/fr\/audit-chambers\/presentation-of-the-territorial-chamber-of-annaba\/attachment\/annaba-274x300\/\" rel=\"attachment wp-att-2351\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-2351\" src=\"https:\/\/www.ccomptes.dz\/wp-content\/uploads\/2018\/06\/annaba-274x300-274x300.png\" alt=\"\" width=\"274\" height=\"300\" \/><\/a><\/span><\/p>\n<p><span style=\"color: #333333;font-size: 10pt;font-family: arial, helvetica, sans-serif\">\u0627\u0644\u0645\u0642\u0631 \u0627\u0644\u0625\u062c\u062a\u0645\u0627\u0639\u064a: \u062d\u064a 8 \u0645\u0627\u064a 1945\u060c \u0648\u0627\u062f \u0627\u0644\u0630\u0647\u0628\u060c \u0639\u0646\u0627\u0628\u0629.\u0647\u0627\u062a\u0641:038.43.69.73<\/span><\/p>\n<p><span style=\"color: #333333;font-size: 10pt;font-family: arial, helvetica, sans-serif\">\u0641\u0627\u0643\u0633: 038.43.69.70<\/span><\/p>\n<p><span style=\"color: #333333;font-size: 10pt;font-family: arial, helvetica, sans-serif\">\u0628\u0631\u064a\u062f \u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a: <a style=\"color: #333333\" href=\"mailto:ctan@ccomptes.org.dz\">ctan@ccomptes.org.dz<\/a><\/span><\/p>\n<\/div>\n<p><span style=\"font-size: 10pt;color: #333333;font-family: arial, helvetica, sans-serif\"><br \/>\n<span style=\"font-size: 12pt\">\u0639\u0644\u0649 \u063a\u0631\u0627\u0631 \u0627\u0644\u063a\u0631\u0641 \u0627\u0644\u0648\u0637\u0646\u064a\u0629\u060c \u062a\u0645 \u062a\u0623\u0633\u064a\u0633 \u0627\u0644\u063a\u0631\u0641\u0629 \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629 \u0644\u0639\u0646\u0627\u0628\u0629 \u0628\u0645\u0648\u062c\u0628 \u0627\u0644\u0623\u0645\u0631 \u0631\u0642\u0645 95-20 \u0627\u0644\u0645\u0624\u0631\u062e \u0641\u064a 17 \u064a\u0648\u0644\u064a\u0648 1995 \u0627\u0644\u0645\u062a\u0639\u0644\u0640\u0642 \u0628\u0645\u062c\u0644\u0633 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0640\u0629\u060c \u0627\u0644\u0645\u0639\u062f\u0644 \u0648\u0627\u0644\u0645\u062a\u0645\u0645 \u0628\u0627\u0644\u0623\u0645\u0640\u0631 \u0631\u0642\u0645 10-02 \u0627\u0644\u0645\u0624\u0631\u062e \u0641\u064a 16 \u063a\u0634\u062a 2010 (\u0627\u0644\u0645\u0627\u062f\u062a\u0627\u0646 29 \u064831) \u0648\u0628\u0645\u0648\u062c\u0640\u0628 \u0627\u0644\u0645\u0640\u0627\u062f\u0629 09 \u0645\u0646 \u0627\u0644\u0645\u0631\u0633\u0648\u0645 \u0627\u0644\u0631\u0626\u0627\u0633\u064a \u0631\u0642\u0645 95-377 \u0627\u0644\u0645\u062d\u062f\u062f \u0644\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062a\u064a \u062a\u062d\u062f\u062f \u0627\u062e\u062a\u0635\u0627\u0635 \u0643\u0644 \u063a\u0631\u0641\u0629 \u0648\u0645\u0648\u0642\u0639\u0647\u0627 \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u0640\u064a. \u062a\u0645 \u062a\u0646\u0635\u064a\u0628 \u0647\u0630\u0647 \u0627\u0644\u063a\u0631\u0641\u0629 \u0641\u064a 14 \u0623\u0643\u062a\u0648\u0628\u0631 1996 \u0648\u0647\u064a \u0645\u062a\u0648\u0627\u062c\u062f\u0629 \u0641\u064a \u0642\u0644\u0628 \u0627\u0644\u0645\u062f\u064a\u0646\u0629 \u0628\u0645\u0628\u0646\u0640\u0649 \u062a\u0640\u0627\u0628\u0639 \u0644\u063a\u0631\u0641\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0648\u0627\u0644\u0635\u0646\u0627\u0639\u0629 \u0633\u064a\u0628\u0648\u0633 \u0628\u0633\u0627\u062d\u0629 \u0645\u062d\u0645\u062f \u0628\u0644\u0648\u0632\u062f\u0627\u062f.<\/span><\/span><\/p>\n<p><span style=\"color: #333333;font-size: 12pt;font-family: arial, helvetica, sans-serif\">\u062a\u0643\u0644\u0641 \u0627\u0644\u063a\u0631\u0641\u0629 \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629 \u0644\u0639\u0646\u0627\u0628\u0629 \u0637\u0628\u0642\u0627 \u0644\u0644\u0645\u0627\u062f\u0629 31 \u0645\u0646 \u0627\u0644\u0623\u0645\u0631 95-20 \u0627\u0644\u0645\u0624\u0631\u062e \u0641\u064a 17 \u064a\u0648\u0644\u064a\u0648 1995 \u0627\u0644\u0645\u062a\u0639\u0644\u0642 \u0628\u0645\u062c\u0644\u0633 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0639\u062f\u0644 \u0648\u0627\u0644\u0645\u062a\u0645\u0645\u060c \u0628\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0628\u0639\u062f\u064a\u0629 \u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062c\u0645\u0627\u0639\u0627\u062a \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629 \u0648\u0645\u062c\u0645\u0648\u0639 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0648\u0627\u0644\u0647\u064a\u0626\u0627\u062a \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0644\u0645\u062c\u0627\u0644 \u0627\u062e\u062a\u0635\u0627\u0635\u0647\u0627 \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a.<\/span><\/p>\n<p><span style=\"color: #333333;font-size: 12pt;font-family: arial, helvetica, sans-serif\">\u0639\u0644\u0649 \u0627\u0644\u0635\u0639\u064a\u062f \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a \u062a\u0646\u0642\u0633\u0640\u0645 \u0627\u0644\u063a\u0631\u0641\u0629 \u0625\u0644\u0649 \u0641\u0631\u0648\u0639 \u0637\u0628\u0642\u0640\u0627 \u0644\u0644\u0642\u0640\u0631\u0627\u0631 \u0627\u0644\u0645\u0640\u0624\u0631\u062e \u0641\u064a 16 \u064a\u0646\u0627\u064a\u0631 1996 \u0627\u0644\u0635\u0627\u062f\u0631 \u0639\u0646 \u0631\u0626\u064a\u0633 \u0645\u062c\u0644\u0633 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0627\u0644\u0630\u064a \u064a\u062d\u062f\u062f \u0645\u062c\u0627\u0644\u0627\u062a \u062a\u062f\u062e\u0644 \u0627\u0644\u063a\u0631\u0641 \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629 \u0648\u064a\u0636\u0628\u0637 \u0627\u0646\u0642\u0633\u0627\u0645\u0647\u0627 \u0625\u0644\u0649 \u0641\u0631\u0648\u0639.<\/span><\/p>\n<p><span style=\"color: #333333;font-size: 12pt;font-family: arial, helvetica, sans-serif\">\u0639\u0644\u0627\u0648\u0629 \u0639\u0644\u0649 \u0635\u0644\u0627\u062d\u064a\u0627\u062a \u0631\u0626\u064a\u0633 \u0627\u0644\u063a\u0631\u0641\u0629 \u0648\u0631\u0626\u064a\u0633 \u0627\u0644\u0641\u0631\u0639 \u0627\u0644\u0644\u0630\u064a\u0646 \u064a\u062e\u0637\u0637\u0627\u0646 \u0648\u064a\u0646\u0634\u0637\u0627\u0646 \u0648\u064a\u062a\u0627\u0628\u0639\u0627\u0646 \u0648\u064a\u0646\u0633\u0642\u0627\u0646 \u0648\u064a\u0631\u0627\u0642\u0628\u0627\u0646 \u0646\u0634\u0627\u0637\u0627\u062a \u0627\u0644\u0642\u0636\u0627\u0629\u060c \u064a\u062a\u0643\u0641\u0644 \u0627\u0644\u0642\u0636\u0627\u0629 \u0627\u0644\u0625\u062b\u0646\u0649 \u0639\u0634\u0631\u0629 (12) \u0628\u0645\u0647\u0645\u0640\u0629 \u0631\u0626\u064a\u0633\u064a\u0640\u0629 \u0648\u0647\u0640\u064a \u062a\u0646\u0641\u064a\u0630 \u0628\u0631\u0627\u0645\u062c \u0646\u0634\u0627\u0637\u0627\u062a \u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u063a\u0631\u0641\u0629 \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629. \u0648\u064a\u0642\u0648\u0645 \u0645\u062f\u0642\u0642 \u0645\u0627\u0644\u064a \u0628\u0645\u0633\u0627\u0639\u062f\u0629 \u0627\u0644\u0642\u0636\u0627\u0629 \u0641\u064a \u0645\u0647\u0627\u0645\u0647\u0645 \u0637\u0628\u0642\u0640\u0627 \u0644\u0645\u062e\u0637\u0637 \u0627\u0644\u0623\u0639\u0628\u0627\u0621.<\/span><\/p>\n<p><span style=\"color: #333333;font-size: 12pt;font-family: arial, helvetica, sans-serif\">\u062a\u0632\u0648\u062f \u0627\u0644\u063a\u0631\u0641\u0629 \u0628\u0643\u0627\u062a\u0628 \u0636\u0628\u0637 \u0645\u062a\u0635\u0631\u0641 \u064a\u0643\u0644\u0641 \u0628\u0623\u0639\u0645\u0627\u0644 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\u0643\u0627\u0644\u0622\u062a\u064a:<\/span><\/p>\n<p><span style=\"color: #333333;font-size: 12pt;font-family: arial, helvetica, sans-serif\">\u2013 \u0639\u0646\u0627\u0628\u0629: 12 \u0628\u0644\u062f\u064a\u0627\u062a.<\/span><\/p>\n<p><span style=\"color: #333333;font-size: 12pt;font-family: arial, helvetica, sans-serif\">\u2013 \u0627\u0644\u0637\u0627\u0631\u0641: 24 \u0628\u0644\u062f\u064a\u0629.<\/span><\/p>\n<p><span style=\"color: #333333;font-size: 12pt;font-family: arial, helvetica, sans-serif\">\u2013 \u0642\u0627\u0644\u0645\u0629: 34 \u0628\u0644\u062f\u064a\u0629.<\/span><\/p>\n<p><span style=\"color: #333333;font-size: 12pt;font-family: arial, helvetica, sans-serif\">\u2013 \u0623\u0645 \u0627\u0644\u0628\u0648\u0627\u0642\u064a: 29 \u0628\u0644\u062f\u064a\u0629.<\/span><\/p>\n<p><span style=\"color: #333333;font-size: 12pt;font-family: arial, helvetica, sans-serif\">\u2013 \u0633\u0643\u064a\u0643\u062f\u0629: 38 \u0628\u0644\u062f\u064a\u0629.<\/span><\/p>\n<p><span style=\"color: #333333;font-size: 12pt;font-family: arial, helvetica, sans-serif\">\u2013 \u0633\u0648\u0642 \u0623\u0647\u0631\u0627\u0633: 26 \u0628\u0644\u062f\u064a\u0629.<\/span><\/p>\n<p><span style=\"color: #333333;font-size: 12pt;font-family: arial, helvetica, sans-serif\">\u2013 \u062a\u0628\u0633\u0629: 28 \u0628\u0644\u062f\u064a\u0629.<\/span><\/p>\n<p><span style=\"color: #333333;font-size: 12pt;font-family: arial, helvetica, sans-serif\">\u062a\u063a\u0637\u064a \u0627\u0644\u063a\u0631\u0641\u0629 \u0628\u0627\u0644\u062a\u0627\u0644\u064a \u0645\u062c\u0645\u0648\u0639 389 \u062d\u0633\u0627\u0628\u0627\u060c \u0645\u0646\u0647\u0627 198 \u062d\u0633\u0627\u0628\u0627 \u0625\u062f\u0627\u0631\u064a\u0627 (\u0628\u0645\u0627 \u0641\u064a\u0647\u0627 7 \u062d\u0633\u0627\u0628\u0627\u062a \u0625\u062f\u0627\u0631\u064a\u0629 \u0648\u0644\u0627\u0626\u064a\u0629) \u0648191 \u062d\u0633\u0627\u0628 \u062a\u0633\u064a\u064a\u0631.<\/span><\/p>\n<p><span style=\"color: #333333;font-size: 12pt;font-family: arial, helvetica, sans-serif\">\u0641\u064a \u0625\u0637\u0627\u0631 \u0635\u0644\u0627\u062d\u064a\u0627\u062a\u0647\u0627\u060c \u0648\u0639\u0644\u0649 \u063a\u0631\u0627\u0631 \u0627\u0644\u063a\u0631\u0641 \u0627\u0644\u062b\u0645\u0627\u0646\u064a\u0629 \u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u062a\u0645\u0627\u0631\u0633 \u0627\u0644\u063a\u0631\u0641\u0629 \u0627\u0644\u0645\u0647\u0627\u0645 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0627\u0644\u0622\u062a\u064a\u0629:<\/span><\/p>\n<ul>\n<li><span style=\"color: #333333;font-size: 12pt;font-family: arial, helvetica, sans-serif\">\u062a\u062a\u0648\u0644\u0649 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629 \u0644\u062d\u0633\u0627\u0628\u0627\u062a \u062a\u0633\u064a\u064a\u0631 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