{"id":22855,"date":"2026-01-01T12:39:47","date_gmt":"2026-01-01T11:39:47","guid":{"rendered":"https:\/\/www.eljouaidi.com\/2026\/01\/01\/%d9%82%d8%a7%d8%b9%d8%af%d8%a9-%d8%ac%d8%af%d9%8a%d8%af%d8%a9-%d9%84%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9-%d8%a7%d9%84%d9%82%d9%8a%d9%85%d8%a9-%d8%a7%d9%84%d9%85%d8%b6%d8%a7%d9%81%d8%a9-%d8%b9%d9%86%d8%af\/"},"modified":"2026-01-29T14:42:26","modified_gmt":"2026-01-29T13:42:26","slug":"%d9%82%d8%a7%d8%b9%d8%af%d8%a9-%d8%ac%d8%af%d9%8a%d8%af%d8%a9-%d9%84%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9-%d8%a7%d9%84%d9%82%d9%8a%d9%85%d8%a9-%d8%a7%d9%84%d9%85%d8%b6%d8%a7%d9%81%d8%a9-%d8%b9%d9%86%d8%af","status":"publish","type":"post","link":"https:\/\/www.eljouaidi.com\/ar\/%d9%82%d8%a7%d8%b9%d8%af%d8%a9-%d8%ac%d8%af%d9%8a%d8%af%d8%a9-%d9%84%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9-%d8%a7%d9%84%d9%82%d9%8a%d9%85%d8%a9-%d8%a7%d9%84%d9%85%d8%b6%d8%a7%d9%81%d8%a9-%d8%b9%d9%86%d8%af\/","title":{"rendered":"\u0642\u0627\u0639\u062f\u0629 \u062c\u062f\u064a\u062f\u0629 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0639\u0646\u062f \u0627\u0644\u0645\u0646\u0628\u0639 \u0641\u064a \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0633\u0646\u0629 2026"},"content":{"rendered":"\t\t
\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\n

\u0645\u0642\u062f\u0645\u0629<\/h3>\n

\u0641\u064a \u0625\u0637\u0627\u0631 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0633\u0646\u0629 2026\u060c \u0623\u062f\u062e\u0644\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0627\u0644\u0645\u063a\u0631\u0628\u064a\u0629 \u0625\u0635\u0644\u0627\u062d\u064b\u0627 \u0645\u0647\u0645\u064b\u0627 \u0641\u064a \u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629\u060c \u064a\u062a\u0645\u062b\u0644 \u0641\u064a \u0625\u0642\u0631\u0627\u0631 \u0622\u0644\u064a\u0629 \u0627\u0644\u062e\u0635\u0645 \u0645\u0646 \u0627\u0644\u0645\u0646\u0628\u0639 \u0639\u0644\u0649 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0627\u0644\u0645\u0637\u0628\u0642\u0629 \u0639\u0644\u0649 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062e\u062f\u0645\u0627\u062a.
\u0648\u064a\u0647\u062f\u0641 \u0647\u0630\u0627 \u0627\u0644\u0625\u062c\u0631\u0627\u0621 \u0625\u0644\u0649 \u062a\u062d\u062f\u064a\u062b \u0622\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u060c \u0648\u062a\u0639\u0632\u064a\u0632 \u0646\u062c\u0627\u0639\u0629 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u060c \u0648\u062a\u0623\u0645\u064a\u0646 \u0645\u062f\u0627\u062e\u064a\u0644 \u0627\u0644\u062f\u0648\u0644\u0629\u060c \u0645\u0639 \u0645\u0644\u0627\u0621\u0645\u0629 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0645\u0639 \u0627\u0644\u062a\u062d\u0648\u0644\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0627\u0644\u062c\u062f\u064a\u062f\u0629.<\/p>\n

\n

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\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0639\u0646\u062f \u0627\u0644\u0645\u0646\u0628\u0639 \u0647\u064a \u0622\u0644\u064a\u0629 \u064a\u062a\u0645 \u0628\u0645\u0648\u062c\u0628\u0647\u0627 \u0639\u062f\u0645 \u0623\u062f\u0627\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0639\u0644\u0649 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0628\u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u062a\u0642\u0644\u064a\u062f\u064a\u0629 \u0645\u0646 \u0637\u0631\u0641 \u0645\u0642\u062f\u0645 \u0627\u0644\u062e\u062f\u0645\u0629 \u0639\u0628\u0631 \u062a\u0635\u0631\u064a\u062d\u0647\u060c \u0628\u0644 \u064a\u062a\u0645 \u0627\u0642\u062a\u0637\u0627\u0639\u0647\u0627 \u0645\u0628\u0627\u0634\u0631\u0629 \u0645\u0646 \u0637\u0631\u0641 \u0627\u0644\u0632\u0628\u0648\u0646 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0646\u062f \u0623\u062f\u0627\u0621 \u0645\u0642\u0627\u0628\u0644 \u0627\u0644\u062e\u062f\u0645\u0629.
\u0648\u0628\u0630\u0644\u0643 \u064a\u062a\u0648\u0644\u0649 \u0627\u0644\u0632\u0628\u0648\u0646 (\u0634\u0631\u0643\u0629 \u0623\u0648 \u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629) \u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0648\u062a\u062d\u0648\u064a\u0644\u0647\u0627 \u0625\u0644\u0649 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0628\u062f\u0644 \u0645\u0642\u062f\u0645 \u0627\u0644\u062e\u062f\u0645\u0629.<\/p>\n

\u0648\u064a\u0633\u062a\u0645\u062f \u0647\u0630\u0627 \u0627\u0644\u0646\u0638\u0627\u0645 \u0645\u0631\u062c\u0639\u064a\u062a\u0647 \u0645\u0646 \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629 \u0641\u064a \u0627\u0644\u062e\u0635\u0645 \u0645\u0646 \u0627\u0644\u0645\u0646\u0628\u0639 \u0627\u0644\u0645\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0623\u0648 \u0628\u0628\u0639\u0636 \u0627\u0644\u0645\u062f\u0627\u062e\u064a\u0644. \u0648\u064a\u0639\u062f \u062a\u0637\u0628\u064a\u0642\u0647 \u0639\u0644\u0649 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0633\u0627\u0628\u0642\u0629 \u0641\u064a \u0627\u0644\u0645\u063a\u0631\u0628.<\/p>\n

\n

\u0644\u0645\u0627\u0630\u0627 \u0647\u0630\u0627 \u0627\u0644\u0625\u0635\u0644\u0627\u062d\u061f<\/h3>\n

\u064a\u0633\u062a\u062c\u064a\u0628 \u0647\u0630\u0627 \u0627\u0644\u0625\u0635\u0644\u0627\u062d \u0644\u0639\u062f\u0629 \u0623\u0647\u062f\u0627\u0641 \u0631\u0626\u064a\u0633\u064a\u0629:<\/p>\n

\u2022 \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u062c\u0628\u0627\u0626\u064a
\u064a\u0633\u0645\u062d \u0627\u0644\u062e\u0635\u0645 \u0645\u0646 \u0627\u0644\u0645\u0646\u0628\u0639 \u0628\u062a\u0623\u0645\u064a\u0646 \u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0628\u0634\u0643\u0644 \u0641\u0648\u0631\u064a\u060c \u0645\u0639 \u062a\u0642\u0644\u064a\u0635 \u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0623\u062e\u0637\u0627\u0621 \u0623\u0648 \u0627\u0644\u063a\u0634 \u0623\u0648 \u0627\u0644\u0625\u063a\u0641\u0627\u0644 \u0641\u064a \u0627\u0644\u062a\u0635\u0631\u064a\u062d\u0627\u062a.<\/p>\n

\u2022 \u062a\u062d\u062f\u064a\u062b \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u062c\u0628\u0627\u0626\u064a
\u0625\u0646 \u0627\u0639\u062a\u0645\u0627\u062f \u0645\u0645\u0627\u0631\u0633\u0627\u062a \u062d\u062f\u064a\u062b\u0629 \u0648\u0645\u062a\u0648\u0627\u0641\u0642\u0629 \u0645\u0639 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u064a\u0641\u062a\u062d \u0627\u0644\u0645\u062c\u0627\u0644 \u0623\u0645\u0627\u0645 \u0646\u0638\u0627\u0645 \u062c\u0628\u0627\u0626\u064a \u0623\u0643\u062b\u0631 \u0623\u062a\u0645\u062a\u0629\u060c \u0648\u0645\u0646\u0633\u062c\u0645 \u0645\u0639 \u0623\u0641\u0636\u0644 \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0641\u064a \u0645\u062c\u0627\u0644 \u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629.<\/p>\n

\u2022 \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u062c\u0628\u0627\u0626\u064a
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\n

\u0645\u0646 \u0627\u0644\u0645\u0639\u0646\u064a \u0628\u0647\u0630\u0627 \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u061f<\/h3>\n

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\u2022 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u064a\u0629 (\u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0629\u060c \u0627\u0644\u062a\u062f\u0642\u064a\u0642\u060c \u0627\u0644\u062e\u0628\u0631\u0629\u060c \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u064a\u0627\u062a\u060c \u0648\u063a\u064a\u0631\u0647\u0627)
\u2022 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0642\u062f\u0645\u0629 \u0641\u064a \u0625\u0637\u0627\u0631 \u0627\u0644\u0645\u0646\u0627\u0648\u0644\u0629
\u2022 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0628\u064a\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a
\u2022 \u0628\u0639\u0636 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0627\u0644\u0645\u0642\u062f\u0645\u0629 \u0645\u0646 \u0623\u0648 \u0625\u0644\u0649 \u0627\u0644\u062e\u0627\u0631\u062c<\/p>\n

\u0648\u0633\u064a\u062a\u0645 \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0644\u0627\u0626\u062d\u0629 \u0627\u0644\u062f\u0642\u064a\u0642\u0629 \u0644\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0639\u0646\u064a\u0629 \u0628\u0645\u0648\u062c\u0628 \u0646\u0635 \u062a\u0646\u0638\u064a\u0645\u064a \u0623\u0648 \u0645\u0630\u0643\u0631\u0629 \u062f\u0648\u0631\u064a\u0629 \u062c\u0628\u0627\u0626\u064a\u0629.<\/p>\n

\n

\u0643\u064a\u0641 \u064a\u062a\u0645 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0639\u0646\u062f \u0627\u0644\u0645\u0646\u0628\u0639 \u0639\u0645\u0644\u064a\u064b\u0627\u061f<\/h3>\n

\u0645\u0631\u062d\u0644\u0629 \u0628\u0645\u0631\u062d\u0644\u0629<\/strong><\/p>\n

    \n
  1. \n

    \u064a\u0642\u0648\u0645 \u0645\u0642\u062f\u0645 \u0627\u0644\u062e\u062f\u0645\u0629 \u0628\u0625\u0646\u062c\u0627\u0632 \u0627\u0644\u062e\u062f\u0645\u0629.<\/p>\n<\/li>\n

  2. \n

    \u064a\u062a\u0648\u0635\u0644 \u0627\u0644\u0632\u0628\u0648\u0646 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0628\u0627\u0644\u0641\u0627\u062a\u0648\u0631\u0629.<\/p>\n<\/li>\n

  3. \n

    \u0639\u0646\u062f \u0627\u0644\u0623\u062f\u0627\u0621\u060c \u064a\u0642\u0648\u0645 \u0627\u0644\u0632\u0628\u0648\u0646 \u0628\u0627\u0642\u062a\u0637\u0627\u0639 \u0645\u0628\u0644\u063a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629\u060c \u0648\u064a\u0635\u0631\u062d \u0628\u0647\u0627 \u0648\u064a\u062d\u0648\u0644\u0647\u0627 \u0645\u0628\u0627\u0634\u0631\u0629 \u0625\u0644\u0649 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629.<\/p>\n<\/li>\n

  4. \n

    \u064a\u062a\u0648\u0635\u0644 \u0645\u0642\u062f\u0645 \u0627\u0644\u062e\u062f\u0645\u0629 \u0628\u0627\u0644\u0645\u0628\u0644\u063a \u062e\u0627\u0631\u062c \u0627\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u0648\u064a\u062a\u0639\u064a\u0646 \u0639\u0644\u064a\u0647 \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0628\u0634\u0643\u0644 \u0635\u062d\u064a\u062d \u0641\u064a \u0645\u062d\u0627\u0633\u0628\u062a\u0647.<\/p>\n<\/li>\n<\/ol>\n

    \u0648\u0644\u0627 \u064a\u0639\u0648\u0636 \u0647\u0630\u0627 \u0627\u0644\u0627\u0642\u062a\u0637\u0627\u0639 \u0627\u0644\u062a\u0635\u0631\u064a\u062d \u0627\u0644\u062f\u0648\u0631\u064a \u0623\u0648 \u0627\u0644\u0633\u0646\u0648\u064a \u0628\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0627\u0644\u0630\u064a \u064a\u0642\u0648\u0645 \u0628\u0647 \u0645\u0642\u062f\u0645 \u0627\u0644\u062e\u062f\u0645\u0629\u060c \u0628\u0644 \u064a\u0646\u062f\u0631\u062c \u0636\u0645\u0646 \u0645\u0646\u0638\u0648\u0645\u0629 \u0634\u0627\u0645\u0644\u0629 \u0644\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u062c\u0628\u0627\u0626\u064a.<\/p>\n

    \n

    \u0627\u0644\u0622\u062b\u0627\u0631 \u0627\u0644\u0645\u062a\u0631\u062a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a<\/h3>\n

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    \u2022 \u064a\u062a\u0639\u064a\u0646 \u0639\u0644\u064a\u0647\u0645 \u0627\u0644\u062a\u0623\u0643\u062f \u0645\u0646 \u0623\u0646 \u0632\u0628\u0646\u0627\u0621\u0647\u0645 \u064a\u062f\u0631\u0643\u0648\u0646 \u062f\u0648\u0631\u0647\u0645 \u0643\u0645\u062d\u0635\u0651\u0644\u064a\u0646 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0639\u0646\u062f \u0627\u0644\u0645\u0646\u0628\u0639.
    \u2022 \u064a\u062c\u0628 \u062a\u0643\u064a\u064a\u0641 \u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631 \u0648\u0627\u0644\u0645\u0633\u0627\u0637\u0631 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u062a\u062a\u0628\u0639 \u0648\u0627\u0644\u062a\u0635\u0631\u064a\u062d.
    \u2022 \u064a\u062a\u0639\u064a\u0646 \u0625\u062f\u0645\u0627\u062c \u0647\u0630\u0647 \u0627\u0644\u0627\u0642\u062a\u0637\u0627\u0639\u0627\u062a \u0636\u0645\u0646 \u062a\u062f\u0628\u064a\u0631 \u0627\u0644\u0633\u064a\u0648\u0644\u0629.<\/p>\n

    \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0632\u0628\u0646\u0627\u0621 \u0627\u0644\u0622\u0645\u0631\u064a\u0646 \u0628\u0627\u0644\u0635\u0631\u0641<\/h4>\n

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    \u2022 \u064a\u062c\u0628 \u0639\u0644\u064a\u0647\u0645 \u0645\u0633\u0643 \u0633\u062c\u0644\u0627\u062a \u062f\u0642\u064a\u0642\u0629 \u0644\u062a\u0628\u0631\u064a\u0631 \u0627\u0644\u0627\u0642\u062a\u0637\u0627\u0639\u0627\u062a \u0627\u0644\u0645\u0646\u062c\u0632\u0629.
    \u2022 \u064a\u0633\u062a\u0644\u0632\u0645 \u0630\u0644\u0643 \u062a\u062d\u064a\u064a\u0646 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0623\u062c\u0648\u0631.<\/p>\n

    \n

    \u0627\u0644\u0623\u062b\u0631 \u0627\u0644\u0639\u0645\u0644\u064a \u0639\u0644\u0649 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u062c\u0628\u0627\u064a\u0629<\/h3>\n

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    \u2022 \u062a\u0643\u064a\u064a\u0641 \u0627\u0644\u0645\u062e\u0637\u0637\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0644\u0639\u0643\u0633 \u0627\u0644\u0627\u0642\u062a\u0637\u0627\u0639\u0627\u062a \u0628\u0634\u0643\u0644 \u0635\u062d\u064a\u062d.
    \u2022 \u062a\u062d\u064a\u064a\u0646 \u0627\u0644\u0645\u0633\u0627\u0637\u0631 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0644\u0644\u0641\u0648\u062a\u0631\u0629 \u0648\u0627\u0644\u062a\u0635\u0631\u064a\u062d.
    \u2022 \u062a\u0643\u0648\u064a\u0646 \u0627\u0644\u0641\u0631\u0642 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0639\u0644\u0649 \u0647\u0630\u0627 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u062c\u062f\u064a\u062f.
    \u2022 \u0627\u0644\u062d\u0627\u062c\u0629 \u0625\u0644\u0649 \u062a\u062a\u0628\u0639 \u0623\u0643\u062b\u0631 \u0647\u064a\u0643\u0644\u0629 \u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0623\u062f\u0627\u0621 \u0648\u0627\u0644\u062a\u062d\u0648\u064a\u0644 \u0648\u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u0625\u062b\u0628\u0627\u062a\u064a\u0629.<\/p>\n

    \n

    \u062e\u0644\u0627\u0635\u0629<\/h3>\n

    \u064a\u0634\u0643\u0644 \u0627\u0639\u062a\u0645\u0627\u062f \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0639\u0646\u062f \u0627\u0644\u0645\u0646\u0628\u0639 \u0641\u064a \u0625\u0637\u0627\u0631 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0633\u0646\u0629 2026 \u0625\u0635\u0644\u0627\u062d\u064b\u0627 \u062c\u0648\u0647\u0631\u064a\u064b\u0627 \u0641\u064a \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u0627\u0644\u0645\u063a\u0631\u0628\u064a.
    \u0648\u064a\u0647\u062f\u0641 \u0647\u0630\u0627 \u0627\u0644\u0625\u062c\u0631\u0627\u0621 \u0625\u0644\u0649 \u062a\u0639\u0632\u064a\u0632 \u0623\u0645\u0646 \u0627\u0644\u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u060c \u0648\u062a\u062d\u062f\u064a\u062b \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u062a\u0635\u0631\u064a\u062d\u064a\u0629\u060c \u0648\u062a\u062d\u0633\u064a\u0646 \u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0645\u0642\u0627\u0648\u0644\u0627\u062a.<\/p>\n

    \u0648\u0631\u063a\u0645 \u0645\u0627 \u064a\u0648\u0641\u0631\u0647 \u0647\u0630\u0627 \u0627\u0644\u0646\u0638\u0627\u0645 \u0645\u0646 \u0634\u0641\u0627\u0641\u064a\u0629 \u0623\u0643\u0628\u0631\u060c \u0641\u0625\u0646\u0647 \u064a\u0641\u0631\u0636 \u0641\u064a \u0627\u0644\u0645\u0642\u0627\u0628\u0644 \u062a\u0639\u062f\u064a\u0644\u0627\u062a \u0645\u0647\u0645\u0629 \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u062a\u062f\u0628\u064a\u0631 \u0648\u0627\u0644\u0645\u0633\u0627\u0637\u0631 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629.<\/p>\n

    \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0645\u0642\u0627\u0648\u0644\u0627\u062a \u0627\u0644\u0645\u063a\u0631\u0628\u064a\u0629\u060c \u0623\u0635\u0628\u062d \u0645\u0646 \u0627\u0644\u0636\u0631\u0648\u0631\u064a \u0641\u0647\u0645 \u0627\u0644\u0627\u0646\u0639\u0643\u0627\u0633\u0627\u062a \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0644\u0647\u0630\u0627 \u0627\u0644\u0646\u0638\u0627\u0645 \u0648\u062a\u0643\u064a\u064a\u0641 \u0645\u0633\u0627\u0637\u0631\u0647\u0627 \u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0644\u062a\u0634\u0631\u064a\u0639 \u0627\u0644\u062c\u0627\u0631\u064a \u0628\u0647 \u0627\u0644\u0639\u0645\u0644.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

    \u064a\u0642\u0648\u0645 \u0627\u0644\u0645\u063a\u0631\u0628 \u0628\u0625\u0646\u0634\u0627\u0621 \u0622\u0644\u064a\u0629 \u0627\u0642\u062a\u0637\u0627\u0639 \u0645\u0646 \u0627\u0644\u0645\u0635\u062f\u0631 \u0639\u0644\u0649 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0627\u0644\u0645\u0637\u0628\u0642\u0629 \u0639\u0644\u0649 \u0627\u0644\u062e\u062f\u0645\u0627\u062a\u060c \u0641\u064a \u0625\u0637\u0627\u0631 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0633\u0646\u0629 2026\u060c \u0628\u0647\u062f\u0641 \u062a\u062d\u062f\u064a\u062b \u0627\u0644\u062a\u062d\u0635\u064a\u0644 \u0648\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a. <\/p>\n","protected":false},"author":1,"featured_media":22856,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[163],"tags":[],"class_list":["post-22855","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites-fiscales"],"jetpack_featured_media_url":"https:\/\/www.eljouaidi.com\/wp-content\/uploads\/2025\/11\/telechargement-2.png","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/www.eljouaidi.com\/ar\/wp-json\/wp\/v2\/posts\/22855","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.eljouaidi.com\/ar\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.eljouaidi.com\/ar\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.eljouaidi.com\/ar\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.eljouaidi.com\/ar\/wp-json\/wp\/v2\/comments?post=22855"}],"version-history":[{"count":3,"href":"https:\/\/www.eljouaidi.com\/ar\/wp-json\/wp\/v2\/posts\/22855\/revisions"}],"predecessor-version":[{"id":23024,"href":"https:\/\/www.eljouaidi.com\/ar\/wp-json\/wp\/v2\/posts\/22855\/revisions\/23024"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.eljouaidi.com\/ar\/wp-json\/wp\/v2\/media\/22856"}],"wp:attachment":[{"href":"https:\/\/www.eljouaidi.com\/ar\/wp-json\/wp\/v2\/media?parent=22855"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.eljouaidi.com\/ar\/wp-json\/wp\/v2\/categories?post=22855"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.eljouaidi.com\/ar\/wp-json\/wp\/v2\/tags?post=22855"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}