{"slug":"construction-percentage-of-completion-poc-revenue-recognition-ifrs15-sheet","sheets":[{"name":"ملخص نسب الإنجاز والإيراد","maxRow":37,"maxCol":8,"colWidths":[44.0,36.0,20.0,20.0,22.0,14.0,22.0,36.0],"rows":[{"r":1,"h":34.0,"cells":[{"c":"A1","v":"نموذج الاعتراف بالإيراد ونسبة الإنجاز لعقود المقاولات (IFRS 15 / SOCPA PoC Revenue Model)","bg":"#064E3B","fg":"#FFFFFF","b":true,"al":"center","cs":8},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true}]},{"r":2,"h":34.0,"cells":[{"c":"A2","v":"احتساب نسبة الإنجاز بمدخل التكلفة (Cost-to-Cost)، قياس الإيراد التراكمي والفترة الحالية، وأصول والتزامات العقود","bg":"#065F46","fg":"#FFFFFF","al":"center","cs":8},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true}]},{"r":3,"h":28.0,"cells":[{"c":"A3","v":""},{"c":"B3","v":""},{"c":"C3","v":""},{"c":"D3","v":""},{"c":"E3","v":""},{"c":"F3","v":""},{"c":"G3","v":""},{"c":"H3","v":""}]},{"r":4,"h":34.0,"cells":[{"c":"A4","v":"قيمة العقد الإجمالية المعدلة (ر.س)","bg":"#D1FAE5","fg":"#064E3B","b":true,"al":"center","cs":2},{"skip":true},{"c":"C4","v":"نسبة الإنجاز التراكمية (PoC %)","bg":"#FEF3C7","fg":"#064E3B","b":true,"al":"center","cs":2},{"skip":true},{"c":"E4","v":"إيراد الفترة الحالية المعترف به (ر.س)","bg":"#F0F9FF","fg":"#064E3B","b":true,"al":"center","cs":2},{"skip":true},{"c":"G4","v":"رصيد مركز العقد (IFRS 15 Balance)","bg":"#D1FAE5","fg":"#064E3B","b":true,"al":"center","cs":2},{"skip":true}]},{"r":5,"h":28.0,"cells":[{"c":"A5","v":"26,350,000 ر.س","f":"=TEXT(C12,\"#,##0\") & \" ر.س\"","bg":"#D1FAE5","fg":"#065F46","b":true,"al":"center","cs":2},{"skip":true},{"c":"C5","v":"57.4%","f":"=TEXT(G24,\"0.00%\")","bg":"#FEF3C7","fg":"#B45309","b":true,"al":"center","cs":2},{"skip":true},{"c":"E5","v":"4,086,701 ر.س","f":"=TEXT(G27,\"#,##0\") & \" ر.س\"","bg":"#F0F9FF","fg":"#0284C7","b":true,"al":"center","cs":2},{"skip":true},{"c":"G5","v":"أصل عقد: 826,850","f":"=IF(G33>=0, \"أصل عقد: \" & TEXT(G33,\"#,##0\"), \"التزام عقد: \" & TEXT(ABS(G33),\"#,##0\"))","bg":"#D1FAE5","fg":"#065F46","b":true,"al":"center","cs":2},{"skip":true}]},{"r":6,"h":28.0,"cells":[{"c":"A6","v":"شامل أوامر التغيير الجارية: 24,500,000 ر.س","f":"=\"شامل أوامر التغيير الجارية: \" & TEXT(C11,\"#,##0\") & \" ر.س\"","bg":"#D1FAE5","fg":"#047857","al":"center","cs":2},{"skip":true},{"c":"C6","v":"مدخل التكلفة: التكاليف الفعلية ÷ التكاليف المقدرة EAC","f":"=\"مدخل التكلفة: التكاليف الفعلية ÷ التكاليف المقدرة EAC\"","bg":"#FEF3C7","fg":"#B45309","al":"center","cs":2},{"skip":true},{"c":"E6","v":"مجمل ربح الفترة: 736,701 ر.س","f":"=\"مجمل ربح الفترة: \" & TEXT(G29,\"#,##0\") & \" ر.س\"","bg":"#F0F9FF","fg":"#0284C7","al":"center","cs":2},{"skip":true},{"c":"G6","v":"إنجاز يفوق الفوترة (Underbilling)","f":"=IF(G33>=0, \"إنجاز يفوق الفوترة (Underbilling)\", \"فوترة تفوق الإنجاز (Overbilling)\")","bg":"#D1FAE5","fg":"#047857","al":"center","cs":2},{"skip":true}]},{"r":7,"h":28.0,"cells":[{"c":"A7","v":""},{"c":"B7","v":""},{"c":"C7","v":""},{"c":"D7","v":""},{"c":"E7","v":""},{"c":"F7","v":""},{"c":"G7","v":""},{"c":"H7","v":""}]},{"r":8,"h":34.0,"cells":[{"c":"A8","v":"أولاً: البيانات التعاقدية وموازنة التكاليف التقديرية (Contract Baseline & Estimated Costs EAC)","bg":"#047857","fg":"#FFFFFF","b":true,"cs":8},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true}]},{"r":9,"h":72.0,"cells":[{"c":"A9","v":"اسم المشروع التعاقدي","fg":"#1E293B","b":true,"cs":2},{"skip":true},{"c":"C9","v":"مشروع إنشاء المجمع الإداري والسكني - برج الفهد","fg":"#1E293B","al":"center"},{"c":"D9","v":"","al":"center"},{"c":"E9","v":"رمز العقد والمشروع","fg":"#1E293B","b":true,"cs":2},{"skip":true},{"c":"G9","v":"PRJ-2026-HQ04","fg":"#1E293B","al":"center","cs":2},{"skip":true}]},{"r":10,"h":52.0,"cells":[{"c":"A10","v":"اسم العميل / صاحب العمل","bg":"#F8FAFC","fg":"#1E293B","b":true,"cs":2},{"skip":true},{"c":"C10","v":"شركة الأفق للاستثمار العقاري والتطوير","bg":"#F8FAFC","fg":"#1E293B","al":"center"},{"c":"D10","v":"","bg":"#F8FAFC","al":"center"},{"c":"E10","v":"فترة القياس المحاسبي الحالية","bg":"#F8FAFC","fg":"#1E293B","b":true,"cs":2},{"skip":true},{"c":"G10","v":"الربع الثالث (Q3) المنتهي في 30 سبتمبر","bg":"#F8FAFC","fg":"#1E293B","al":"center","cs":2},{"skip":true}]},{"r":11,"h":34.0,"cells":[{"c":"A11","v":"قيمة العقد الأساسية المتفق عليها","fg":"#1E293B","b":true,"cs":2},{"skip":true},{"c":"C11","v":24500000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0.00"},{"c":"D11","v":"","al":"center"},{"c":"E11","v":"أوامر التغيير السارية والمتفق عليها","fg":"#1E293B","b":true,"cs":2},{"skip":true},{"c":"G11","v":1850000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0.00","cs":2},{"skip":true}]},{"r":12,"h":34.0,"cells":[{"c":"A12","v":"إجمالي سعر المعاملة التعاقدية المعدل","bg":"#F8FAFC","fg":"#1E293B","b":true,"cs":2},{"skip":true},{"c":"C12","v":26350000,"f":"=C11+G11","bg":"#F8FAFC","fg":"#1E293B","al":"center","nf":"#,##0.00"},{"c":"D12","v":"","bg":"#F8FAFC","al":"center"},{"c":"E12","v":"تاريخ بدء العقد وتاريخ الإنجاز المتوقع","bg":"#F8FAFC","fg":"#1E293B","b":true,"cs":2},{"skip":true},{"c":"G12","v":"01/01/2025 إلى 31/12/2026","bg":"#F8FAFC","fg":"#1E293B","al":"center","cs":2},{"skip":true}]},{"r":13,"h":34.0,"cells":[{"c":"A13","v":"إجمالي التكاليف المقدرة عند الاكتمال (EAC)","fg":"#1E293B","b":true,"cs":2},{"skip":true},{"c":"C13","v":21600000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0.00"},{"c":"D13","v":"","al":"center"},{"c":"E13","v":"مجمل الربح التقديري المخطط للمشروع","fg":"#1E293B","b":true,"cs":2},{"skip":true},{"c":"G13","v":4750000,"f":"=C12-C13","fg":"#1E293B","al":"center","nf":"#,##0.00","cs":2},{"skip":true}]},{"r":14,"h":34.0,"cells":[{"c":"A14","v":"نسبة هامش الربح المخطط للمشروع","bg":"#F8FAFC","fg":"#1E293B","b":true,"cs":2},{"skip":true},{"c":"C14","v":0.180266,"f":"=G13/C12","bg":"#F8FAFC","fg":"#1E293B","al":"center","nf":"0.00%"},{"c":"D14","v":"","bg":"#F8FAFC","al":"center"},{"c":"E14","v":"طريقة قياس نسبة الإنجاز IFRS 15","bg":"#F8FAFC","fg":"#1E293B","b":true,"cs":2},{"skip":true},{"c":"G14","v":"مدخل المدخلات: التكلفة إلى التكلفة (Cost-to-Cost)","bg":"#F8FAFC","fg":"#1E293B","al":"center","cs":2},{"skip":true}]},{"r":15,"h":72.0,"cells":[{"c":"A15","v":"طبيعة التزام الأداء (Performance Obligation)","fg":"#1E293B","b":true,"cs":2},{"skip":true},{"c":"C15","v":"التزام أداء واحد يتم الوفاء به على مدار الوقت (Over Time)","fg":"#1E293B","al":"center"},{"c":"D15","v":"","al":"center"},{"c":"E15","v":"عملة العقد والتقارير المالية","fg":"#1E293B","b":true,"cs":2},{"skip":true},{"c":"G15","v":"الريال السعودي (SAR)","fg":"#1E293B","al":"center","cs":2},{"skip":true}]},{"r":16,"h":28.0,"cells":[{"c":"A16","v":""},{"c":"B16","v":""},{"c":"C16","v":""},{"c":"D16","v":""},{"c":"E16","v":""},{"c":"F16","v":""},{"c":"G16","v":""},{"c":"H16","v":""}]},{"r":17,"h":34.0,"cells":[{"c":"A17","v":"ثانياً: جدول احتساب نسبة الإنجاز والإيراد المعترف به وأصول/التزامات العقود (Cost-to-Cost & Revenue Schedule)","bg":"#334155","fg":"#FFFFFF","b":true,"cs":8},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true}]},{"r":18,"h":34.0,"cells":[{"c":"A18","v":"بيان البند المحاسبي والمالي","bg":"#065F46","fg":"#FFFFFF","b":true,"al":"center"},{"c":"B18","v":"المرجعية ومعادلة المعيار IFRS 15","bg":"#065F46","fg":"#FFFFFF","b":true,"al":"center"},{"c":"C18","v":"الفترات السابقة التراكمية","bg":"#065F46","fg":"#FFFFFF","b":true,"al":"center"},{"c":"D18","v":"الفترة الحالية (Q3)","bg":"#065F46","fg":"#FFFFFF","b":true,"al":"center"},{"c":"E18","v":"الرصيد التراكمي الإجمالي","bg":"#065F46","fg":"#FFFFFF","b":true,"al":"center"},{"c":"F18","v":"الوحدة","bg":"#065F46","fg":"#FFFFFF","b":true,"al":"center"},{"c":"G18","v":"القيمة المعترف بها","bg":"#065F46","fg":"#FFFFFF","b":true,"al":"center"},{"c":"H18","v":"التوجيه المحاسبي","bg":"#065F46","fg":"#FFFFFF","b":true,"al":"center"}]},{"r":19,"h":52.0,"cells":[{"c":"A19","v":"التكاليف الفعلية المباشرة المتكبدة للمشروع (Actual Incurred Costs)","bg":"#F8FAFC","fg":"#1E293B","b":true},{"c":"B19","v":"المواد والمصنعيات ومقاولو الباطن المنجزة فعلياً","bg":"#F8FAFC","fg":"#1E293B","al":"center"},{"c":"C19","v":9200000,"in":true,"bg":"#F8FAFC","fg":"#1E293B","al":"center","nf":"#,##0.00"},{"c":"D19","v":3550000,"in":true,"bg":"#F8FAFC","fg":"#1E293B","al":"center","nf":"#,##0.00"},{"c":"E19","v":12750000,"f":"=C19+D19","bg":"#F8FAFC","fg":"#1E293B","b":true,"al":"center"},{"c":"F19","v":"ر.س","bg":"#F8FAFC","fg":"#1E293B","al":"center"},{"c":"G19","v":12750000,"f":"=E19","bg":"#F8FAFC","fg":"#1E293B","b":true,"al":"center"},{"c":"H19","v":"تُقيد بحساب تكاليف العقود","bg":"#F8FAFC","fg":"#1E293B","b":true,"al":"center"}]},{"r":20,"h":52.0,"cells":[{"c":"A20","v":"يُخصم: تكاليف مواد مشونة بالموقع لم تُركب وهدر غير طبيعي","fg":"#1E293B","b":true},{"c":"B20","v":"فقرة B19 من معيار IFRS 15 (تعديل مدخل التكلفة)","fg":"#1E293B","al":"center"},{"c":"C20","v":150000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0.00"},{"c":"D20","v":200000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0.00"},{"c":"E20","v":350000,"f":"=C20+D20","fg":"#1E293B","b":true,"al":"center"},{"c":"F20","v":"ر.س","fg":"#1E293B","al":"center"},{"c":"G20","v":350000,"f":"=E20","fg":"#1E293B","b":true,"al":"center"},{"c":"H20","v":"مخزون بضاعة بالموقع ولا يُعترف بها كإنجاز","fg":"#1E293B","b":true,"al":"center"}]},{"r":21,"h":52.0,"cells":[{"c":"A21","v":"صافي التكاليف المؤهلة لحساب نسبة الإنجاز (Qualifying Incurred Costs)","bg":"#F8FAFC","fg":"#1E293B","b":true},{"c":"B21","v":"التكاليف الفعلية - المواد المشونة والهدر غير الطبيعي","bg":"#F8FAFC","fg":"#1E293B","al":"center"},{"c":"C21","v":9050000,"f":"=C19-C20","bg":"#F8FAFC","fg":"#1E293B","al":"center"},{"c":"D21","v":3350000,"f":"=D19-D20","bg":"#F8FAFC","fg":"#1E293B","al":"center"},{"c":"E21","v":12400000,"f":"=C21+D21","bg":"#F8FAFC","fg":"#1E293B","b":true,"al":"center"},{"c":"F21","v":"ر.س","bg":"#F8FAFC","fg":"#1E293B","al":"center"},{"c":"G21","v":12400000,"f":"=E21","bg":"#F8FAFC","fg":"#1E293B","b":true,"al":"center"},{"c":"H21","v":"أساس حساب بسط معادلة PoC","bg":"#F8FAFC","fg":"#1E293B","b":true,"al":"center"}]},{"r":22,"h":52.0,"cells":[{"c":"A22","v":"إجمالي التكاليف الكلية المقدرة لإتمام العقد (Estimated Total Costs - EAC)","fg":"#1E293B","b":true},{"c":"B22","v":"موازنة المشروع المحدثة + تكاليف أوامر التغيير","fg":"#1E293B","al":"center"},{"c":"C22","v":21600000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0.00"},{"c":"D22","v":21600000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0.00"},{"c":"E22","v":21600000,"f":"=C13","fg":"#1E293B","b":true,"al":"center"},{"c":"F22","v":"ر.س","fg":"#1E293B","al":"center"},{"c":"G22","v":21600000,"f":"=E22","fg":"#1E293B","b":true,"al":"center"},{"c":"H22","v":"أساس حساب مقام معادلة PoC","fg":"#1E293B","b":true,"al":"center"}]},{"r":23,"h":52.0,"cells":[{"c":"A23","v":"نسبة الإنجاز المحسوبة للفترات السابقة المنتهية (Prior Period PoC %)","bg":"#F8FAFC","fg":"#1E293B","b":true},{"c":"B23","v":"التكاليف المؤهلة السابقة ÷ إجمالي التكاليف المقدرة EAC","bg":"#F8FAFC","fg":"#1E293B","al":"center"},{"c":"C23","v":0.418981,"f":"=C21/C22","bg":"#F8FAFC","fg":"#1E293B","al":"center","nf":"0.00%"},{"c":"D23","v":"-","bg":"#F8FAFC","fg":"#1E293B","al":"center","nf":"0.00%"},{"c":"E23","v":0.418981,"f":"=C23","bg":"#F8FAFC","fg":"#1E293B","b":true,"al":"center","nf":"0.00%"},{"c":"F23","v":"نسبة مئوية","bg":"#F8FAFC","fg":"#1E293B","al":"center"},{"c":"G23","v":0.418981,"f":"=C23","bg":"#F8FAFC","fg":"#1E293B","b":true,"al":"center","nf":"0.00%"},{"c":"H23","v":"أساس الإيراد المعترف به سابقاً","bg":"#F8FAFC","fg":"#1E293B","b":true,"al":"center"}]},{"r":24,"h":52.0,"cells":[{"c":"A24","v":"نسبة الإنجاز التراكمية الحالية (Cumulative PoC % to Date)","fg":"#1E293B","b":true},{"c":"B24","v":"إجمالي التكاليف المؤهلة التراكمية ÷ إجمالي التكاليف EAC","fg":"#1E293B","al":"center"},{"c":"C24","v":0.418981,"f":"=C23","fg":"#1E293B","al":"center","nf":"0.00%"},{"c":"D24","v":0.155093,"f":"=E24-C24","fg":"#1E293B","al":"center","nf":"0.00%"},{"c":"E24","v":0.574074,"f":"=E21/E22","fg":"#1E293B","b":true,"al":"center","nf":"0.00%"},{"c":"F24","v":"نسبة مئوية","fg":"#1E293B","al":"center"},{"c":"G24","v":0.574074,"f":"=E24","fg":"#1E293B","b":true,"al":"center","nf":"0.00%"},{"c":"H24","v":"النسبة الرسمية للاعتراف بالإيراد","fg":"#1E293B","b":true,"al":"center"}]},{"r":25,"h":52.0,"cells":[{"c":"A25","v":"إجمالي الإيراد التراكمي المستحق المعترف به (Cumulative Revenue)","bg":"#F8FAFC","fg":"#1E293B","b":true},{"c":"B25","v":"نسبة الإنجاز التراكمية × قيمة العقد الإجمالية المعدلة","bg":"#F8FAFC","fg":"#1E293B","al":"center"},{"c":"C25","v":11040149.35,"f":"=C24*C12","bg":"#F8FAFC","fg":"#1E293B","al":"center"},{"c":"D25","v":4086700.55,"f":"=E25-C25","bg":"#F8FAFC","fg":"#1E293B","al":"center"},{"c":"E25","v":15126849.9,"f":"=E24*C12","bg":"#F8FAFC","fg":"#1E293B","b":true,"al":"center"},{"c":"F25","v":"ر.س","bg":"#F8FAFC","fg":"#1E293B","al":"center"},{"c":"G25","v":15126849.9,"f":"=E25","bg":"#F8FAFC","fg":"#1E293B","b":true,"al":"center"},{"c":"H25","v":"إجمالي الإيراد التراكمي حتى تاريخه","bg":"#F8FAFC","fg":"#1E293B","b":true,"al":"center"}]},{"r":26,"h":52.0,"cells":[{"c":"A26","v":"يُخصم: إيراد الفترات السابقة المعترف به مسبقاً (Prior Recognized Revenue)","fg":"#1E293B","b":true},{"c":"B26","v":"الإيراد المسجل بقائمة الدخل للفترات المالية المنتهية","fg":"#1E293B","al":"center"},{"c":"C26","v":11040149.35,"f":"=C25","fg":"#1E293B","al":"center"},{"c":"D26","v":"-","fg":"#1E293B","al":"center"},{"c":"E26","v":11040149.35,"f":"=C25","fg":"#1E293B","b":true,"al":"center"},{"c":"F26","v":"ر.س","fg":"#1E293B","al":"center"},{"c":"G26","v":11040149.35,"f":"=E26","fg":"#1E293B","b":true,"al":"center"},{"c":"H26","v":"رصيد مرحل من الفترات السابقة","fg":"#1E293B","b":true,"al":"center"}]},{"r":27,"h":52.0,"cells":[{"c":"A27","v":"إيراد الفترة الحالية المعترف به في قائمة الدخل (Current Period Revenue)","bg":"#ECFDF5","fg":"#064E3B","b":true},{"c":"B27","v":"الإيراد التراكمي - إيراد الفترات السابقة","bg":"#ECFDF5","fg":"#064E3B","b":true,"al":"center"},{"c":"C27","v":"-","bg":"#ECFDF5","fg":"#064E3B","b":true,"al":"center"},{"c":"D27","v":4086700.55,"f":"=E25-C25","bg":"#ECFDF5","fg":"#064E3B","b":true,"al":"center"},{"c":"E27","v":4086700.55,"f":"=D27","bg":"#ECFDF5","fg":"#064E3B","b":true,"al":"center"},{"c":"F27","v":"ر.س","bg":"#ECFDF5","fg":"#064E3B","b":true,"al":"center"},{"c":"G27","v":4086700.55,"f":"=D27","bg":"#ECFDF5","fg":"#064E3B","b":true,"al":"center"},{"c":"H27","v":"يُقيد كإيراد عقود في قائمة الدخل الحالية","bg":"#ECFDF5","fg":"#064E3B","b":true,"al":"center"}]},{"r":28,"h":52.0,"cells":[{"c":"A28","v":"تكلفة العقد المعترف بها للفترة الحالية (Current Period Cost of Sales)","fg":"#1E293B","b":true},{"c":"B28","v":"التكاليف المؤهلة المتكبدة خلال الفترة الحالية","fg":"#1E293B","al":"center"},{"c":"C28","v":9050000,"f":"=C21","fg":"#1E293B","al":"center"},{"c":"D28","v":3350000,"f":"=D21","fg":"#1E293B","al":"center"},{"c":"E28","v":12400000,"f":"=E21","fg":"#1E293B","b":true,"al":"center"},{"c":"F28","v":"ر.س","fg":"#1E293B","al":"center"},{"c":"G28","v":3350000,"f":"=D28","fg":"#1E293B","b":true,"al":"center"},{"c":"H28","v":"تُقيد كمصروف وتكلفة نشاط في قائمة الدخل","fg":"#1E293B","b":true,"al":"center"}]},{"r":29,"h":52.0,"cells":[{"c":"A29","v":"مجمل ربح الفترة الحالية من العقد (Current Period Gross Profit)","bg":"#ECFDF5","fg":"#064E3B","b":true},{"c":"B29","v":"إيراد الفترة الحالية - تكلفة الفترة الحالية","bg":"#ECFDF5","fg":"#064E3B","b":true,"al":"center"},{"c":"C29","v":1990149.35,"f":"=C25-C21","bg":"#ECFDF5","fg":"#064E3B","b":true,"al":"center"},{"c":"D29","v":736700.55,"f":"=D27-D28","bg":"#ECFDF5","fg":"#064E3B","b":true,"al":"center"},{"c":"E29","v":2726849.9,"f":"=E25-E21","bg":"#ECFDF5","fg":"#064E3B","b":true,"al":"center"},{"c":"F29","v":"ر.س","bg":"#ECFDF5","fg":"#064E3B","b":true,"al":"center"},{"c":"G29","v":736700.55,"f":"=D29","bg":"#ECFDF5","fg":"#064E3B","b":true,"al":"center"},{"c":"H29","v":"صافي المساهمة الربحية للفترة","bg":"#ECFDF5","fg":"#064E3B","b":true,"al":"center"}]},{"r":30,"h":52.0,"cells":[{"c":"A30","v":"هامش مجمل ربح العقد للفترة الحالية (Gross Profit Margin %)","fg":"#1E293B","b":true},{"c":"B30","v":"مجمل ربح الفترة ÷ إيراد الفترة المعترف به","fg":"#1E293B","al":"center"},{"c":"C30","v":0.180265,"f":"=C29/C25","fg":"#1E293B","al":"center","nf":"0.00%"},{"c":"D30","v":0.180268,"f":"=D29/D27","fg":"#1E293B","al":"center","nf":"0.00%"},{"c":"E30","v":0.180266,"f":"=E29/E25","fg":"#1E293B","b":true,"al":"center","nf":"0.00%"},{"c":"F30","v":"نسبة مئوية","fg":"#1E293B","al":"center"},{"c":"G30","v":0.180268,"f":"=D30","fg":"#1E293B","b":true,"al":"center","nf":"0.00%"},{"c":"H30","v":"مطابق لهامش ربح الموازنة التقديرية","fg":"#1E293B","b":true,"al":"center"}]},{"r":31,"h":52.0,"cells":[{"c":"A31","v":"إجمالي المستخلصات المفوترة للمالك (Cumulative Progress Billings)","bg":"#F8FAFC","fg":"#1E293B","b":true},{"c":"B31","v":"المستخلصات الدورية الصادرة للعميل (شاملة الفترات السابقة والحالية)","bg":"#F8FAFC","fg":"#1E293B","al":"center"},{"c":"C31","v":10500000,"in":true,"bg":"#F8FAFC","fg":"#1E293B","al":"center","nf":"#,##0.00"},{"c":"D31","v":3800000,"in":true,"bg":"#F8FAFC","fg":"#1E293B","al":"center","nf":"#,##0.00"},{"c":"E31","v":14300000,"f":"=C31+D31","bg":"#F8FAFC","fg":"#1E293B","b":true,"al":"center"},{"c":"F31","v":"ر.س","bg":"#F8FAFC","fg":"#1E293B","al":"center"},{"c":"G31","v":14300000,"f":"=E31","bg":"#F8FAFC","fg":"#1E293B","b":true,"al":"center"},{"c":"H31","v":"حساب فواتير وإيرادات مرحلية تحت التسوية","bg":"#F8FAFC","fg":"#1E293B","b":true,"al":"center"}]},{"r":32,"h":52.0,"cells":[{"c":"A32","v":"إجمالي المتحصلات النقدية الفعلية المسددة من المالك (Collections)","fg":"#1E293B","b":true},{"c":"B32","v":"صافي النقدية المستلمة في البنك بعد استقطاع الدفعة ومحجوز الضمان","fg":"#1E293B","al":"center"},{"c":"C32","v":9450000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0.00"},{"c":"D32","v":3420000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0.00"},{"c":"E32","v":12870000,"f":"=C32+D32","fg":"#1E293B","b":true,"al":"center"},{"c":"F32","v":"ر.س","fg":"#1E293B","al":"center"},{"c":"G32","v":12870000,"f":"=E32","fg":"#1E293B","b":true,"al":"center"},{"c":"H32","v":"رصيد تدفقات نقدية داخلة","fg":"#1E293B","b":true,"al":"center"}]},{"r":33,"h":52.0,"cells":[{"c":"A33","v":"رصيد مركز العقد الصافي: أصل عقد / (التزام عقد) وفق IFRS 15","bg":"#ECFDF5","fg":"#064E3B","b":true},{"c":"B33","v":"الإيراد المعترف به التراكمي - المستخلصات المفوترة التراكمية","bg":"#ECFDF5","fg":"#064E3B","b":true,"al":"center"},{"c":"C33","v":540149.35,"f":"=C25-C31","bg":"#ECFDF5","fg":"#064E3B","b":true,"al":"center"},{"c":"D33","v":286700.55,"f":"=E33-C33","bg":"#ECFDF5","fg":"#064E3B","b":true,"al":"center"},{"c":"E33","v":826849.9,"f":"=E25-E31","bg":"#ECFDF5","fg":"#064E3B","b":true,"al":"center"},{"c":"F33","v":"ر.س","bg":"#ECFDF5","fg":"#064E3B","b":true,"al":"center"},{"c":"G33","v":826849.9,"f":"=E33","bg":"#ECFDF5","fg":"#064E3B","b":true,"al":"center"},{"c":"H33","v":"أصل عقد (أعمال منجزة غير مفوترة)","f":"=IF(E33>=0,\"أصل عقد (أعمال منجزة غير مفوترة)\",\"التزام عقد (دفعات ومستخلصات تفوق الإنجاز)\")","bg":"#ECFDF5","fg":"#064E3B","b":true,"al":"center"}]},{"r":34,"h":52.0,"cells":[{"c":"A34","v":"رصيد ذمم العملاء المستحقة للتحصيل (Trade Receivables Balance)","fg":"#1E293B","b":true},{"c":"B34","v":"المستخلصات المفوترة التراكمية - المتحصلات النقدية المسددة","fg":"#1E293B","al":"center"},{"c":"C34","v":1050000,"f":"=C31-C32","fg":"#1E293B","al":"center"},{"c":"D34","v":380000,"f":"=E34-C34","fg":"#1E293B","al":"center"},{"c":"E34","v":1430000,"f":"=E31-E32","fg":"#1E293B","b":true,"al":"center"},{"c":"F34","v":"ر.س","fg":"#1E293B","al":"center"},{"c":"G34","v":1430000,"f":"=E34","fg":"#1E293B","b":true,"al":"center"},{"c":"H34","v":"ذمم مدينة تجارية بقائمة المركز المالي","fg":"#1E293B","b":true,"al":"center"}]},{"r":35,"h":28.0,"cells":[{"c":"A35","v":""},{"c":"B35","v":""},{"c":"C35","v":""},{"c":"D35","v":""},{"c":"E35","v":""},{"c":"F35","v":""},{"c":"G35","v":""},{"c":"H35","v":""}]},{"r":36,"h":28.0,"cells":[{"c":"A36","v":""},{"c":"B36","v":""},{"c":"C36","v":""},{"c":"D36","v":""},{"c":"E36","v":""},{"c":"F36","v":""},{"c":"G36","v":""},{"c":"H36","v":""}]},{"r":37,"h":52.0,"cells":[{"c":"A37","v":"رئيس حسابات التكاليف والمشاريع:\nإعداد قياس التكاليف ونسب الإنجاز","fg":"#1E293B","b":true,"al":"center","cs":2},{"skip":true},{"c":"C37","v":"المدير المالي التنفيذي (CFO):\nالمراجعة والاعتماد وفق معايير IFRS 15","fg":"#1E293B","b":true,"al":"center","cs":3},{"skip":true},{"skip":true},{"c":"F37","v":"مراجع الحسابات الخارجي المستقل (SOCPA):\nالفحص والتدقيق للقوائم المالية","fg":"#1E293B","b":true,"al":"center","cs":3},{"skip":true},{"skip":true}]}]},{"name":"جدول الفترات وتوقعات الإنجاز","maxRow":13,"maxCol":8,"colWidths":[34.0,24.0,24.0,18.0,24.0,26.0,24.0,28.0],"rows":[{"r":1,"h":34.0,"cells":[{"c":"A1","v":"جدول توزيع الإيراد ونسب الإنجاز وتكاليف المشروع عبر الفترات الربع سنوية (Quarterly PoC Forecast)","bg":"#064E3B","fg":"#FFFFFF","b":true,"al":"center","cs":8},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true}]},{"r":2,"h":34.0,"cells":[{"c":"A2","v":"تتبع تاريخي وتوقعات مستقبلية لتكاليف المشروع، نسبة الإنجاز التراكمية، الإيرادات المستحقة، والمستخلصات","bg":"#065F46","fg":"#FFFFFF","al":"center","cs":8},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true}]},{"r":3,"h":28.0,"cells":[{"c":"A3","v":""},{"c":"B3","v":""},{"c":"C3","v":""},{"c":"D3","v":""},{"c":"E3","v":""},{"c":"F3","v":""},{"c":"G3","v":""},{"c":"H3","v":""}]},{"r":4,"h":34.0,"cells":[{"c":"A4","v":"الفترة الزمنية الربع سنوية","bg":"#065F46","fg":"#FFFFFF","b":true,"al":"center"},{"c":"B4","v":"تكاليف الفترة الفعلية (ر.س)","bg":"#065F46","fg":"#FFFFFF","b":true,"al":"center"},{"c":"C4","v":"التكاليف التراكمية (ر.س)","bg":"#065F46","fg":"#FFFFFF","b":true,"al":"center"},{"c":"D4","v":"نسبة الإنجاز PoC %","bg":"#065F46","fg":"#FFFFFF","b":true,"al":"center"},{"c":"E4","v":"إيراد الفترة المعترف به (ر.س)","bg":"#065F46","fg":"#FFFFFF","b":true,"al":"center"},{"c":"F4","v":"إجمالي الإيراد التراكمي (ر.س)","bg":"#065F46","fg":"#FFFFFF","b":true,"al":"center"},{"c":"G4","v":"المستخلصات المفوترة (ر.س)","bg":"#065F46","fg":"#FFFFFF","b":true,"al":"center"},{"c":"H4","v":"رصيد مركز العقد IFRS 15","bg":"#065F46","fg":"#FFFFFF","b":true,"al":"center"}]},{"r":5,"h":34.0,"cells":[{"c":"A5","v":"الربع الأول 2025 (Q1 2025 - منجز)","fg":"#1E293B","b":true},{"c":"B5","v":2800000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0.00"},{"c":"C5","v":2800000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0.00"},{"c":"D5","v":0.1296,"in":true,"fg":"#1E293B","b":true,"al":"center","nf":"0.00%"},{"c":"E5","v":3415185,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0.00"},{"c":"F5","v":3415185,"in":true,"fg":"#1E293B","b":true,"al":"center","nf":"#,##0.00"},{"c":"G5","v":3000000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0.00"},{"c":"H5","v":"أصل عقد: 415,185","fg":"#1E293B","al":"center"}]},{"r":6,"h":34.0,"cells":[{"c":"A6","v":"الربع الثاني 2025 (Q2 2025 - منجز)","bg":"#F8FAFC","fg":"#1E293B","b":true},{"c":"B6","v":3100000,"in":true,"bg":"#F8FAFC","fg":"#1E293B","al":"center","nf":"#,##0.00"},{"c":"C6","v":5900000,"in":true,"bg":"#F8FAFC","fg":"#1E293B","al":"center","nf":"#,##0.00"},{"c":"D6","v":0.2731,"in":true,"bg":"#F8FAFC","fg":"#1E293B","b":true,"al":"center","nf":"0.00%"},{"c":"E6","v":3781018,"in":true,"bg":"#F8FAFC","fg":"#1E293B","al":"center","nf":"#,##0.00"},{"c":"F6","v":7196203,"in":true,"bg":"#F8FAFC","fg":"#1E293B","b":true,"al":"center","nf":"#,##0.00"},{"c":"G6","v":3500000,"in":true,"bg":"#F8FAFC","fg":"#1E293B","al":"center","nf":"#,##0.00"},{"c":"H6","v":"أصل عقد: 696,203","bg":"#F8FAFC","fg":"#1E293B","al":"center"}]},{"r":7,"h":34.0,"cells":[{"c":"A7","v":"الربع الثالث 2025 (Q3 2025 - منجز)","fg":"#1E293B","b":true},{"c":"B7","v":3300000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0.00"},{"c":"C7","v":9200000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0.00"},{"c":"D7","v":0.4259,"in":true,"fg":"#1E293B","b":true,"al":"center","nf":"0.00%"},{"c":"E7","v":4024907,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0.00"},{"c":"F7","v":11221110,"in":true,"fg":"#1E293B","b":true,"al":"center","nf":"#,##0.00"},{"c":"G7","v":4000000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0.00"},{"c":"H7","v":"أصل عقد: 721,110","fg":"#1E293B","al":"center"}]},{"r":8,"h":34.0,"cells":[{"c":"A8","v":"الربع الرابع 2025 (Q4 2025 - منجز)","bg":"#F8FAFC","fg":"#1E293B","b":true},{"c":"B8","v":3550000,"in":true,"bg":"#F8FAFC","fg":"#1E293B","al":"center","nf":"#,##0.00"},{"c":"C8","v":12750000,"in":true,"bg":"#F8FAFC","fg":"#1E293B","al":"center","nf":"#,##0.00"},{"c":"D8","v":0.5903,"in":true,"bg":"#F8FAFC","fg":"#1E293B","b":true,"al":"center","nf":"0.00%"},{"c":"E8","v":4329768,"in":true,"bg":"#F8FAFC","fg":"#1E293B","al":"center","nf":"#,##0.00"},{"c":"F8","v":15550878,"in":true,"bg":"#F8FAFC","fg":"#1E293B","b":true,"al":"center","nf":"#,##0.00"},{"c":"G8","v":3800000,"in":true,"bg":"#F8FAFC","fg":"#1E293B","al":"center","nf":"#,##0.00"},{"c":"H8","v":"أصل عقد: 1,250,878","bg":"#F8FAFC","fg":"#1E293B","al":"center"}]},{"r":9,"h":34.0,"cells":[{"c":"A9","v":"الربع الأول 2026 (Q1 2026 - توقع)","fg":"#1E293B","b":true},{"c":"B9","v":3200000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0.00"},{"c":"C9","v":15950000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0.00"},{"c":"D9","v":0.7384,"in":true,"fg":"#1E293B","b":true,"al":"center","nf":"0.00%"},{"c":"E9","v":3902962,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0.00"},{"c":"F9","v":19453840,"in":true,"fg":"#1E293B","b":true,"al":"center","nf":"#,##0.00"},{"c":"G9","v":4200000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0.00"},{"c":"H9","v":"أصل عقد: 953,840","fg":"#1E293B","al":"center"}]},{"r":10,"h":34.0,"cells":[{"c":"A10","v":"الربع الثاني 2026 (Q2 2026 - توقع)","bg":"#F8FAFC","fg":"#1E293B","b":true},{"c":"B10","v":2900000,"in":true,"bg":"#F8FAFC","fg":"#1E293B","al":"center","nf":"#,##0.00"},{"c":"C10","v":18850000,"in":true,"bg":"#F8FAFC","fg":"#1E293B","al":"center","nf":"#,##0.00"},{"c":"D10","v":0.8727,"in":true,"bg":"#F8FAFC","fg":"#1E293B","b":true,"al":"center","nf":"0.00%"},{"c":"E10","v":3537130,"in":true,"bg":"#F8FAFC","fg":"#1E293B","al":"center","nf":"#,##0.00"},{"c":"F10","v":22990970,"in":true,"bg":"#F8FAFC","fg":"#1E293B","b":true,"al":"center","nf":"#,##0.00"},{"c":"G10","v":4000000,"in":true,"bg":"#F8FAFC","fg":"#1E293B","al":"center","nf":"#,##0.00"},{"c":"H10","v":"أصل عقد: 490,970","bg":"#F8FAFC","fg":"#1E293B","al":"center"}]},{"r":11,"h":34.0,"cells":[{"c":"A11","v":"الربع الثالث 2026 (Q3 2026 - توقع)","fg":"#1E293B","b":true},{"c":"B11","v":1800000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0.00"},{"c":"C11","v":20650000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0.00"},{"c":"D11","v":0.956,"in":true,"fg":"#1E293B","b":true,"al":"center","nf":"0.00%"},{"c":"E11","v":2195463,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0.00"},{"c":"F11","v":25186433,"in":true,"fg":"#1E293B","b":true,"al":"center","nf":"#,##0.00"},{"c":"G11","v":2500000,"in":true,"fg":"#1E293B","al":"center","nf":"#,##0.00"},{"c":"H11","v":"أصل عقد: 186,433","fg":"#1E293B","al":"center"}]},{"r":12,"h":34.0,"cells":[{"c":"A12","v":"الربع الرابع 2026 (Q4 2026 - ختامي)","bg":"#F8FAFC","fg":"#1E293B","b":true},{"c":"B12","v":950000,"in":true,"bg":"#F8FAFC","fg":"#1E293B","al":"center","nf":"#,##0.00"},{"c":"C12","v":21600000,"in":true,"bg":"#F8FAFC","fg":"#1E293B","al":"center","nf":"#,##0.00"},{"c":"D12","v":1,"in":true,"bg":"#F8FAFC","fg":"#1E293B","b":true,"al":"center","nf":"0.00%"},{"c":"E12","v":1163567,"in":true,"bg":"#F8FAFC","fg":"#1E293B","al":"center","nf":"#,##0.00"},{"c":"F12","v":26350000,"in":true,"bg":"#F8FAFC","fg":"#1E293B","b":true,"al":"center","nf":"#,##0.00"},{"c":"G12","v":1350000,"in":true,"bg":"#F8FAFC","fg":"#1E293B","al":"center","nf":"#,##0.00"},{"c":"H12","v":"تسوية صفرية (إقفال كامل)","bg":"#F8FAFC","fg":"#1E293B","al":"center"}]},{"r":13,"h":34.0,"cells":[{"c":"A13","v":"الإجمالي الكلي التقديري للمشروع","bg":"#ECFDF5","fg":"#064E3B","b":true},{"c":"B13","v":21600000,"f":"=SUM(B5:B12)","bg":"#ECFDF5","fg":"#064E3B","b":true,"al":"center","nf":"#,##0.00"},{"c":"C13","v":21600000,"f":"=B13","bg":"#ECFDF5","fg":"#064E3B","b":true,"al":"center","nf":"#,##0.00"},{"c":"D13","v":"100.00%","bg":"#ECFDF5","fg":"#064E3B","b":true,"al":"center"},{"c":"E13","v":26350000,"f":"=SUM(E5:E12)","bg":"#ECFDF5","fg":"#064E3B","b":true,"al":"center","nf":"#,##0.00"},{"c":"F13","v":26350000,"f":"=E13","bg":"#ECFDF5","fg":"#064E3B","b":true,"al":"center","nf":"#,##0.00"},{"c":"G13","v":26350000,"f":"=SUM(G5:G12)","bg":"#ECFDF5","fg":"#064E3B","b":true,"al":"center","nf":"#,##0.00"},{"c":"H13","v":"إقفال ومطابقة كاملة للقيمتين","f":"=\"إقفال ومطابقة كاملة للقيمتين\"","bg":"#ECFDF5","fg":"#1E293B","b":true,"al":"center"}]}]},{"name":"قيود اليومية المحاسبية IFRS15","maxRow":15,"maxCol":7,"colWidths":[22.0,16.0,42.0,22.0,22.0,44.0,32.0],"rows":[{"r":1,"h":34.0,"cells":[{"c":"A1","v":"دليل القيود المحاسبية القياسية لعقود المقاولات وفق IFRS 15 / SOCPA","bg":"#064E3B","fg":"#FFFFFF","b":true,"al":"center","cs":7},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true}]},{"r":2,"h":34.0,"cells":[{"c":"A2","v":"القيود النموذجية لإثبات التكاليف الفعلية، إصدار المستخلصات، الاعتراف بالإيراد الفتري، وأصول والتزامات العقود","bg":"#065F46","fg":"#FFFFFF","al":"center","cs":7},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true}]},{"r":3,"h":28.0,"cells":[{"c":"A3","v":""},{"c":"B3","v":""},{"c":"C3","v":""},{"c":"D3","v":""},{"c":"E3","v":""},{"c":"F3","v":""},{"c":"G3","v":""}]},{"r":4,"h":34.0,"cells":[{"c":"A4","v":"أولاً: قيود اليومية التلقائية للفترة الحالية (Quarterly Journal Entries)","bg":"#047857","fg":"#FFFFFF","b":true,"cs":7},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true},{"skip":true}]},{"r":5,"h":34.0,"cells":[{"c":"A5","v":"رقم القيد والتاريخ","bg":"#065F46","fg":"#FFFFFF","b":true,"al":"center"},{"c":"B5","v":"رقم الحساب","bg":"#065F46","fg":"#FFFFFF","b":true,"al":"center"},{"c":"C5","v":"اسم وتوصيف الحساب المحاسبي","bg":"#065F46","fg":"#FFFFFF","b":true,"al":"center"},{"c":"D5","v":"مدين Debit (ر.س)","bg":"#065F46","fg":"#FFFFFF","b":true,"al":"center"},{"c":"E5","v":"دائن Credit (ر.س)","bg":"#065F46","fg":"#FFFFFF","b":true,"al":"center"},{"c":"F5","v":"شرح القيد المحاسبي","bg":"#065F46","fg":"#FFFFFF","b":true,"al":"center"},{"c":"G5","v":"الأثر على القوائم المالية","bg":"#065F46","fg":"#FFFFFF","b":true,"al":"center"}]},{"r":6,"h":34.0,"cells":[{"c":"A6","v":"قيد 1 - خلال الربع","fg":"#1E293B","b":true,"al":"center"},{"c":"B6","v":"510101","fg":"#1E293B","al":"center"},{"c":"C6","v":"من ح/ تكاليف عقود المقاولات (مشاريع تحت التنفيذ)","fg":"#1E293B","b":true},{"c":"D6","v":3550000,"f":"='ملخص نسب الإنجاز والإيراد'!D19","fg":"#1E293B","al":"center","nf":"#,##0.00"},{"c":"E6","v":"","fg":"#1E293B","al":"center","nf":"#,##0.00"},{"c":"F6","v":"إثبات التكاليف الفعلية المتكبدة للمشروع خلال الربع","fg":"#1E293B"},{"c":"G6","v":"زيادة تكاليف التشغيل","fg":"#1E293B"}]},{"r":7,"h":34.0,"cells":[{"c":"A7","v":"","bg":"#F8FAFC","fg":"#1E293B","b":true,"al":"center"},{"c":"B7","v":"210201","bg":"#F8FAFC","fg":"#1E293B","al":"center"},{"c":"C7","v":"إلى ح/ الموردين ومقاولي الباطن والأجور المستحقة","bg":"#F8FAFC","fg":"#1E293B","b":true},{"c":"D7","v":"","bg":"#F8FAFC","fg":"#1E293B","al":"center","nf":"#,##0.00"},{"c":"E7","v":3550000,"f":"='ملخص نسب الإنجاز والإيراد'!D19","bg":"#F8FAFC","fg":"#1E293B","al":"center","nf":"#,##0.00"},{"c":"F7","v":"استحقاق التزامات الموردين ومقاولي الباطن","bg":"#F8FAFC","fg":"#1E293B"},{"c":"G7","v":"زيادة الالتزامات المتداولة","bg":"#F8FAFC","fg":"#1E293B"}]},{"r":8,"h":34.0,"cells":[{"c":"A8","v":"قيد 2 - نهاية الربع","fg":"#1E293B","b":true,"al":"center"},{"c":"B8","v":"110301","fg":"#1E293B","al":"center"},{"c":"C8","v":"من ح/ ذمم العملاء - مستخلصات مشاريع قيد التحصيل","fg":"#1E293B","b":true},{"c":"D8","v":3800000,"f":"='ملخص نسب الإنجاز والإيراد'!D31","fg":"#1E293B","al":"center","nf":"#,##0.00"},{"c":"E8","v":"","fg":"#1E293B","al":"center","nf":"#,##0.00"},{"c":"F8","v":"إثبات إصدار المستخلص المرحلي رقم (04) للمالك","fg":"#1E293B"},{"c":"G8","v":"زيادة الأصول المتداولة","fg":"#1E293B"}]},{"r":9,"h":52.0,"cells":[{"c":"A9","v":"","bg":"#F8FAFC","fg":"#1E293B","b":true,"al":"center"},{"c":"B9","v":"210801","bg":"#F8FAFC","fg":"#1E293B","al":"center"},{"c":"C9","v":"إلى ح/ فواتير مرحلية تحت التسوية (Billings on Contracts)","bg":"#F8FAFC","fg":"#1E293B","b":true},{"c":"D9","v":"","bg":"#F8FAFC","fg":"#1E293B","al":"center","nf":"#,##0.00"},{"c":"E9","v":3800000,"f":"='ملخص نسب الإنجاز والإيراد'!D31","bg":"#F8FAFC","fg":"#1E293B","al":"center","nf":"#,##0.00"},{"c":"F9","v":"حساب وسيط لفوترة المشروع لمقابلة الإيراد","bg":"#F8FAFC","fg":"#1E293B"},{"c":"G9","v":"حساب تسوية مقابل للعقد","bg":"#F8FAFC","fg":"#1E293B"}]},{"r":10,"h":34.0,"cells":[{"c":"A10","v":"قيد 3 - تسوية IFRS15","fg":"#1E293B","b":true,"al":"center"},{"c":"B10","v":"510100","fg":"#1E293B","al":"center"},{"c":"C10","v":"من ح/ تكلفة العقود (Cost of Sales) - قائمة الدخل","fg":"#1E293B","b":true},{"c":"D10","v":3350000,"f":"='ملخص نسب الإنجاز والإيراد'!D28","fg":"#1E293B","al":"center","nf":"#,##0.00"},{"c":"E10","v":"","fg":"#1E293B","al":"center","nf":"#,##0.00"},{"c":"F10","v":"الاعتراف بتكلفة الفترة المؤهلة وفق معيار IFRS 15","fg":"#1E293B"},{"c":"G10","v":"تكلفة المبيعات في قائمة الدخل","fg":"#1E293B"}]},{"r":11,"h":52.0,"cells":[{"c":"A11","v":"","fg":"#1E293B","b":true,"al":"center"},{"c":"B11","v":"110401","fg":"#1E293B","al":"center"},{"c":"C11","v":"من ح/ أصول عقود - إيرادات مستحقة غير مفوترة (Contract Asset)","fg":"#1E293B","b":true},{"c":"D11","v":286700.55,"f":"='ملخص نسب الإنجاز والإيراد'!D27 - 'ملخص نسب الإنجاز والإيراد'!D31","fg":"#1E293B","al":"center","nf":"#,##0.00"},{"c":"E11","v":"","fg":"#1E293B","al":"center","nf":"#,##0.00"},{"c":"F11","v":"إثبات زيادة الإيراد المنجز عن قيمة المستخلص المفوتر","fg":"#1E293B"},{"c":"G11","v":"أصول متداولة (أصل عقد)","fg":"#1E293B"}]},{"r":12,"h":34.0,"cells":[{"c":"A12","v":"","bg":"#F8FAFC","fg":"#1E293B","b":true,"al":"center"},{"c":"B12","v":"410101","bg":"#F8FAFC","fg":"#1E293B","al":"center"},{"c":"C12","v":"إلى ح/ إيرادات عقود المقاولات - قائمة الدخل","bg":"#F8FAFC","fg":"#1E293B","b":true},{"c":"D12","v":"","bg":"#F8FAFC","fg":"#1E293B","al":"center","nf":"#,##0.00"},{"c":"E12","v":4086700.55,"f":"='ملخص نسب الإنجاز والإيراد'!D27","bg":"#F8FAFC","fg":"#1E293B","al":"center","nf":"#,##0.00"},{"c":"F12","v":"الاعتراف بالإيراد المستحق عن نسبة إنجاز الفترة","bg":"#F8FAFC","fg":"#1E293B"},{"c":"G12","v":"إيرادات النشاط في قائمة الدخل","bg":"#F8FAFC","fg":"#1E293B"}]},{"r":13,"h":34.0,"cells":[{"c":"A13","v":"قيد 4 - التحصيل النقدي","fg":"#1E293B","b":true,"al":"center"},{"c":"B13","v":"110101","fg":"#1E293B","al":"center"},{"c":"C13","v":"من ح/ البنك - الحساب الجاري","fg":"#1E293B","b":true},{"c":"D13","v":3420000,"f":"='ملخص نسب الإنجاز والإيراد'!D32","fg":"#1E293B","al":"center","nf":"#,##0.00"},{"c":"E13","v":"","fg":"#1E293B","al":"center","nf":"#,##0.00"},{"c":"F13","v":"استلام الدفعة النقدية المحصلة من المالك بالبنك","fg":"#1E293B"},{"c":"G13","v":"زيادة النقدية وما في حكمها","fg":"#1E293B"}]},{"r":14,"h":52.0,"cells":[{"c":"A14","v":"","fg":"#1E293B","b":true,"al":"center"},{"c":"B14","v":"110302","fg":"#1E293B","al":"center"},{"c":"C14","v":"من ح/ تأمينات محتجزة لدى العملاء (Retention Receivables)","fg":"#1E293B","b":true},{"c":"D14","v":380000,"f":"='ملخص نسب الإنجاز والإيراد'!D31 - 'ملخص نسب الإنجاز والإيراد'!D32","fg":"#1E293B","al":"center","nf":"#,##0.00"},{"c":"E14","v":"","fg":"#1E293B","al":"center","nf":"#,##0.00"},{"c":"F14","v":"إثبات نسبة محجوز الضمان (10%) المستقطعة من المستخلص","fg":"#1E293B"},{"c":"G14","v":"أصول غير متداولة / ضمانات","fg":"#1E293B"}]},{"r":15,"h":34.0,"cells":[{"c":"A15","v":"","bg":"#F8FAFC","fg":"#1E293B","b":true,"al":"center"},{"c":"B15","v":"110301","bg":"#F8FAFC","fg":"#1E293B","al":"center"},{"c":"C15","v":"إلى ح/ ذمم العملاء - مستخلصات مشاريع قيد التحصيل","bg":"#F8FAFC","fg":"#1E293B","b":true},{"c":"D15","v":"","bg":"#F8FAFC","fg":"#1E293B","al":"center","nf":"#,##0.00"},{"c":"E15","v":3800000,"f":"='ملخص نسب الإنجاز والإيراد'!D31","bg":"#F8FAFC","fg":"#1E293B","al":"center","nf":"#,##0.00"},{"c":"F15","v":"إقفال ذمة العميل المسددة عن المستخلص الصادر","bg":"#F8FAFC","fg":"#1E293B"},{"c":"G15","v":"تخفيض ذمم العملاء المدينة","bg":"#F8FAFC","fg":"#1E293B"}]}]}]}